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COURSE STRUCTURE
YEARLY SCHEME OF EXAMINATION – B.COM COURSE I YEAR
PAPER
PAPER TITLE
EXAMINATION MARKS
CODE DURATION MAX. MIN.
B.Com 101 Financial Accounting 3 Hrs 100 35
B.Com 102 Cost Accounting 3 Hrs 100 35
B.Com 103 Principles of Management 3 Hrs 100 35
B.Com 104 Regulatory Framework of Business 3 Hrs 100 35
B.Com 105 Business Economics 3 Hrs 100 35
B.Com 106 Economic Environment 3 Hrs 100 35
B.Com 107 Business Communication and Computer Application 3 Hrs 100 35
COURSE STRUCTURE
YEARLY SCHEME OF EXAMINATION – B.COM COURSE II YEAR
PAPER
PAPER TITLE
EXAMINATION MARKS
CODE DURATION MAX. MIN.
B.Com 201 Management Accounting And Statistics 3 Hrs 100 35
B.Com 202 Auditing – Principles and Practice 3 Hrs 100 35
B.Com 203 Business Ethics 3 Hrs 100 35
B.Com 204 Event Management 3 Hrs 100 35
B.Com 205 Banking and Finance 3 Hrs 100 35
B.Com 206 Financial Management 3 Hrs 100 35
B.Com 207 Principle and Practice of Insurance 3 Hrs 100 35
COURSE STRUCTURE
YEARLY SCHEME OF EXAMINATION – B.COM COURSE III YEAR
PAPER
PAPER TITLE
EXAMINATION MARKS
CODE DURATION MAX. MIN.
B.Com 301 Income Tax 3 Hrs 100 35
B.Com 302 Company Law 3 Hrs 100 35
B.Com 303 Business Budgeting 3 Hrs 100 35
B.Com 304 Project Management 3 Hrs 100 35
B.Com 305 Environmental Management 3 Hrs 100 35
B.Com 306 International Finance 3 Hrs 100 35
B.Com 307 Macro Economics 3 Hrs 100 35
SYLLABUS 2015-16
B.Com. I YEAR Duration : 3Hrs. B.COM.-101 Marks (Max. 100, Min. 35)
FINANCIAL ACCOUNTING
Objective : To provide knowledge about company accounts and different valuation regarding company.
Module I : A General Knowledge of the framing of the accounting standards, national and
international accounting authorities, adoption of international financial reporting standards
Module II : Accounting Standards, Disclosure of Accounting Policies , Valuation of Inventories
Module III : Cash Flow Statements, Depreciation Accounting
Module IV : Construction Contracts (Revised 2002) , Revenue Recognition
Module V : Accounting for Fixed Assets, Accounting for Investments, Accounting for Amalgamations
Module VI : Issue of Shares and Debentures : Meaning, Types, Methods of issue, forfeit of
shares and reissue of forfeited shares, treatment of interest on debentures.
Module VII : Redemption of Preference Shares and Debentures : Meaning, Legal provision
and methods of redemption, preparation of balance sheet after redemption.
Module VIII : Valuation of Goodwill : Meaning, types of Goodwill, Method of valuation of Goodwill
and object of valuation of goodwill.
Module IX : Valuation of Shares : Meaning, Need of valuation of shares, methods of valuation of
shares, valuation of right shares.
Module X : Internal reconstruction : Meaning, Objective, Procedure, method and accounting
treatment. Preparation of balance Sheet after Reconstruction.
Module XI : Amalgamation : Meaning, objective and types. Calculation of Purchase consideration.
Module XII : Accounting in the books of Vendor and Purchasing Company.
Module XIII : Goodwill and Capital Reserve. Treatment of inter- company debts, stock and
investment. Preparation of Balance Sheet
Module XIV : Liquidation : Meaning and types. Preparation of Statement of affairs and
liquidators final statement of account.
Module XV : Calculation of liquidator’s commission. Calculation of liability of contributories.
SYLLABUS 2015-16
B.Com. I YEAR Duration : 3Hrs. B.COM.-102 Marks (Max. 100, Min. 35)
COST ACCOUNTING
Objective : To develop an understanding of cost classification, allocation and how the costing
techniques are useful in the process of managerial decision-making.
Module I : Cost Accounting : Meaning, Objectives, Importance and Advantages of Cost
Accounting, cost concepts, Types of costing; Installation of a costing system; Essentials of a
good Cost Accounting system
Module II : Financial and Cost Accounting : Distinction between financial accounting and
cost accounting, Elements of Cost. Module III : Material Cost Control : Purchasing, storing and pricing of stores issued. Inventory control.
Module IV : Material accounting : Procurement procedures; Store procedures and
Documentation in respect of receipts, Issues of stock, Stock verification.
Module V : Inventory Control : Inventory control; Conventional techniques such as fixing of
minimum/ maximum and re-order levels.
Module VI : Valuation of receipts, issues of inventories. Consumption; Identification with products
of cost centers; Basis for consumption entries in financial accounts; monitoring consumption.
Module VII : Employee-related cost : Attendance and Payroll procedures; Overview of statutory
requirements; Overtime and incentives.
Module VIII : Direct expenses : Sub-contracting; Control on material movements; identification
with the main product or services; Documentation requirements.
Module X : Labor & Overhead Costing : Meaning, Objectives, Labor Cost Control :
Recording of time and wages, Methods of remuneration, incentive plans, allocation of wages,
labor turn-over and treatment of idle-time, over-time.
Module XI : Overhead Cost Control : Meaning, Collection, Classifications, Apportionment
allocation and absorption of overheads.
Module XII : Costing Methods : Single output or unit costing. Operating costing
Module XIII : Job and Contract Costing : Determination of profit or loss of complete and
incomplete contracts.
Module XIV : Process Costing : Accounting of process costing. Wastage and effectives. Inter
process profit.
Module XV : Variance Analysis : Meaning, Advantages, Limitations and types of variance.
Analysis of material and labor variance.
SYLLABUS 2015-16
B.Com. I YEAR Duration : 3Hrs. B.COM.-103 Marks (Max. 100, Min. 35)
PRINCIPLES OF MANAGEMENT
Objective : To familiarize the students with concepts and principles of Management.
Module I : Principal of Management : Nature and Scope of Management process –
Management Science, Art – Development of Management – Scientific Management –
Module II : Management : Concept, Objective, Principles, Importance, process and Functions.
Module III : Planning : Planning; The meaning and purpose of Planning – Steps in Planning –
Types of Planning – Objectives and policies
Module IV : MBO. Planning : Nature, type, importance, principles and techniques of decision making.
Module V : Decision making : Process of Decision making - Types of Decisions - Problems
involved in Decision making.
Module VI : Organization : Structure, importance, process and principles. Types of an organization.
Module VII : Organization design, Types of authority, Delegation of authority.
Module VIII : Communication : Significance, Channels of communication, types and process
of communication, barriers and remedies.
Module IX : Leadership : Functions, qualities.
Module X : Co-ordination and co-operation, co-ordination as essence of management,
principles and techniques, obstacles in co-ordination, essential of effective co-ordination.
Module XI : Direction : Concept, nature, importance and principles.
Module XII : Motivation : Importance, type process and techniques.
Module XIII : Control : Nature, process, techniques and essentials of effective control.
Module XIV : Business Organization : Significance and establishment of business
organization, Different types of business organization.
Module V : Finance : Need and importance of Finance. Sources of Finance. SIDBI, RFC and RIICO.
SYLLABUS 2015-16
B.Com. I YEAR Duration : 3Hrs. B.COM.-104 Marks (Max. 100, Min. 35)
REGULATORY FRAMEWORK OF BUSINESS
Objective : To provide insight into the Indian Contract Act, Sale of Goods Act, Indian
Partnership act and Consumer Protection Act. Module I : Legal and regulatory Framework of business : Relationship between Business and its
Environment; Legal Aspects of Business; Sources and Scope of Mercantile Law; Objectives and
Scope of Business & Commercial Law; Regulatory Framework and Legal Systems in Business. Module II : The Constitution of India and Directive Principles of State Policy : Peculiar features of Indian
Federalism/Constitution, Constitutional Environment of Business; Directive Principles of State Policy;
Regulatory Environment and Government’s Policy; Rationale of State’s influence in a Planned Economy. Module III : Law of Contract : Nature of Contract, Classification, Capacity to Contract, Free
Consent, Consideration, Legality of object, Performance of Contract, Discharge of Contract,
Remedies for breach contract.
Module IV : Offer and Acceptance : Offer and Acceptance; Law Relating to Offer and
Acceptance; Circumstances of Revoking an Offer and Acceptance; Law relating to Contract by
Post, Telephone, E-mail, etc., Differences between an Offer and Invitation to Offer.
Module V : Consideration and Capacity : Meaning and Legal Rules of Consideration;
Meaning of Contractual Capacity; Legal Disability of a Minor/Infant; Legal Position of a Person
of Unsound Mind; Legal Disability of a Person on the ground of Status.
Module VI : Free Consent : Meaning of Free and Genuine Consent; Circumstances of Flaw in
Consent; Characteristics of Coercion, Fraud, Mistake, etc. Legal Remedies to a person in case of
Flaw in Consent; Legal Consequences of Flaw in Consent.
Module VII : Object and Public Policy : Legality of Object and Consideration; Legal Rules for
Lawful Objects and Consideration; Heads of the Doctrine of Public Policy; Rules as to restrained
of Trade; Differences between Void Agreement and Illegal Agreement. Module VIII : Contingent and Quasi Contracts : Meaning & Essentials of Contingent & Quasi Contracts;
Legal Rules of Contingent and Quasi Contracts; Circumstances of Quasi Contractual Obligations; Clarify the
Legal Position of Finder of Lost Goods; Cases in which the Claim of Quantum Meruit arising. Module IX : Discharge of Contract : Different Modes of Discharging a Contract; Rules as to Performance of
a Contract; Contracts which need not be performed; Rules as to Appropriation of Payments; Meaning of
Discharge by New Agreement, Operation of law, Frustration and Superveining Impossibility. Module X : Sale of Goods Act : Formation of Contract of sale, Goods and their classification,
Price, conditions & warranties, Passing of property in goods, performance of contract of sale,
unpaid seller, sale by auction.
Module XI : Pledge : Meaning, Essentials, Rights and duties of Pawnor and Pawnee.
Module XII : Agency : Formation & termination methods of Agency. Rights & duties of agent.
Module XIII : Bailment : Meaning, Essentials, Rights & duties of Bailer & Bailee.
Module XIV : Indian Partnership Act : Introduction to partnership, Types of partnership and
partners, Registration of partnership firm, Rights and duties of Partners, Dissolution of firm. Module XV : Consumer Protection Act : Introduction, Rights of Consumers, Consumer protection
councils, Dispute Redressal agencies- The district forum, the state and national commission.
SYLLABUS 2015-16
B.Com. I YEAR Duration : 3Hrs. B.COM.-105 Marks (Max. 100, Min. 35)
BUSINESS ECONOMICS
Objective : To provide the knowledge of economic theories and their application for managerial decisions.
Module I : Business Economics : Meaning, nature and scope. Difference between Traditional
economics and business economics. Role of Micro & Macro analysis in formulation of business
policy; Inductive & deductive methods.
Module II : Consumer Behavior : Utility Analysis, Law of Diminishing Marginal Utility, Equi-
Module VIII : Application Letters – Interview : Meaning – Objectives and Techniques of various types
of Interviews
Module IX : Public Speech – Characteristics of a good
Module X : Speech – Business Report Presentations – Video conferencing and e-communication Methods
Module XI : Company Secretarial Correspondence (Includes Agenda, Minutes and Report Writing)
Module XII : Computers : Meaning and classification of computers, input and output device,
central processing unit, types of software, windows operating system
Module XIII : Desktop : Elements of desktop, Task bars, Control panel, Accessories
(Calculator, paint, system tools, note pad).
Module XIV : MS office : Introduction to Ms-Word – Editing and Formatting text, Finding and Replacing
text and spelling checking,
Module XV : Tables and mail merge. MS Excel : Features of spread sheet, range, formula and
functions.
SYLLABUS 2015-16
B.Com. II YEAR Duration : 3Hrs. B.COM.-201 Marks (Max. 100, Min. 35)
MANAGEMENT ACCOUNTING AND STATISTICS
Objective : To develop an understanding of the importance, language and techniques of
Management accounting. Module I : Management Accounting : Meaning, functions, importance and limitations. Management
accounting vs. traditional accounting. Responsibilities and qualities of a management accountant. Module II : Analysis of Financial Statements : Introduction of financial statement,
Comparative and Common size Income statements and Balance Sheets. Trend analysis. Ratio
Analysis : Types, uses and interpretation.
Module III : Fund flow statement : Meaning, concept and preparation.
Module IV : Cash flow statements : Meaning, concept and preparation. Comparison between
fund flow and cash flow statement.
Module V : Introduction to Statistics : Statistics – Types. Types of variables – Organising data
- Descriptive Measures.
Module VI Statistics : Definition, scope, uses and limitations of statistics, Collection of primary
and secondary data.
Module VII Probability : Rules for probability, conditional probability independence of events,
Baye’s theorem, and random variables, Probability distributions : Binomial, Poisson, Uniform
and Normal distributions.
Module VIII Sampling Distribution : Introduction to sampling distributions, sampling
distribution of mean and proportion, application of central limit theorem, sampling techniques.
Module IX Estimation : Estimation : Point and Interval estimates for population parameters of
large sample and small samples, determining the sample size.
Module X Module Testing of Hypothesis : Hypothesis testing : one sample and two sample
tests for means and proportions of large samples (z-test), one sample and two sample tests for
means of small samples (t-test), F-test for two sample standard deviations. ANOVA one and two
way – Design of experiments.
Module XI Non-Parametric Methods : Chi-square test for single sample standard deviation. Chi-
square tests for independence of attributes and goodness of fit. Sign test for paired data. Rank sum
test. Kolmogorov-Smirnov – test for goodness of fit, comparing two populations.Mann – Whitney U
test and Kruskal Wallis test. One sample run test, rank correlation.
Module XII Correlation, Regression, Index Numers And Time Series Analysis :
Correlation analysis, estimation of regression line. Time series analysis : Variations in time
series, trend analysis, cyclical variations, seasonal variations and irregular variations. Index
Numbers – Laspeyre’s, Paasche’s and Fisher’s Ideal index.
Module XIII Arithmetic Mean, Median, Quartiles, Decides Percentiles and Mode.
Module XIV Dispersion : Measures of Dispersion; range, quartile deviation, mean deviation,
standard deviation and their co-efficient; uses and interpretation of measures of dispersion. Module XV Correlation : meaning and significance, Karl Pearson’s coefficient of linear correlation,
coefficient of correlation by Spearman’s rank differences method. Linear Regression.
SYLLABUS 2015-16
B.Com. II YEAR Duration : 3Hrs. B.COM.-202 Marks (Max. 100, Min. 35)
AUDITING – PRINCIPLES & PRACTICE
Objective : To impart knowledge about the principles and methods of auditing and their applications.
Module I : Auditing : Meaning, Objects, Fraud, errors : Book-keeping, Accounting and
auditing; Classification of audits; Planning and procedure of audit; Audit programmes; Auditor’s
working papers, Test checking; Routine checking.
Module II : Internal control : Meaning, objective and evaluation of internal control; internal
check and internal audit;
Module III : Internal control Audit : Internal control regarding sales, purchases, assets,
liabilities and salaries and wages; vouching.
Module IV : Nature of Internal Control, Internal check & Internal audit, Types of Internal
controls, COSO model of Internal control, Module V : Evaluation of Internal control systems : Techniques for evaluation of internal controls :
Questionnaire, flow chart, interview and Control Self Assessment (CSA) methods
Module VI : Principles governing audit : Auditing standards and code of Ethics, Planning and
audit, Materiality, Assessing risks, Working papers, Audit evidence, Control of quality of audit work
Module VII : Verification and Valuation : Verification and valuation of assets and liabilities.
Module VIII : Audit of Educational institutions, Cinemas, Clubs and Hospitals. Audit of
joint stock companies : Appointment, removal and remuneration of company auditor; rights,
duties and liabilities of an auditor. Module IX : Audit Reports : Audit reports and audit certificates. Investigation : meaning, objectives,
procedures; Investigation on behalf of perspective purchaser of business, Banker and prospective investor.
Module X : Mandate, Standards & Types of Audit : The Comptroller & Auditor General of
India : Constitutional provisions relating to the Comptroller and Auditor General of India.
CAG’s Duties Powers & Conditions of Service Act 1971
Module XI : Auditing Standards : CAG’s Auditing Standards, Types of Audit in IA&AD :
Module XIII : The principles and philosophy of Government Audit : INTOSAI code of
ethics, Concepts of Governance & Accountability, Role of audit in legislative control,
Module XIV : Auditor’s role in corporate governance and evolution of Audit Committee, Current
developments and legislation in India and abroad, Company’s Act and Sarbanes Oxley Act Module XV : International Declarations on Audit : Lima declaration on INTOSAI, Bali Declaration
on ASOSAI
SYLLABUS 2015-16
B.Com. II YEAR Duration : 3Hrs. B.COM.-203 Marks (Max. 100, Min. 35)
BUSINESS ETHICS
Objective : The course aims at bringing the students closer to reality by developing their
understanding of the professional prerequisites to practice of management in terms of required
skills and attitude to respond proactively to rapid discontinuous change in business environment. Module I : Business Ethics : Introduction, Values, Morals and Business Ethics, Levels of Business Ethics,
Myths of Business Ethics, Relationship between values, morals and ethics, Ethical Decision Making.
Module II : Concepts and theories of Business Ethics : Introduction, Definitions of Ethics, Personal
Ethics and Business Ethics,
Module III : Morality and Law : How Are Moral Standards Formed, Religion and Morality,
Morality, Etiquette and Professional Codes Module IV : Management and Ethics : Normative Theories, Ethical Theories in Relation to Business,
Some More Normative Theories of Business Ethics, Teachings of the Church, Indian Ethical Traditions Module V : Ethics of Consumer Protection : Introduction, Consumer—An Important
Stakeholder, Hidden Taxation on Society, Stakeholder Alliance Module VI : Consumer and Consumer Protection, Parties to Consumer Protection, History and
Growth of Consumer Protection, Ralph Nader’s Contribution to Consumer Protection, Consumer
Protection, Why and How, Consumer Duties and Responsibilities, Consumer Protection : Indian
Scenario, Spate of Consumer-oriented Legislations, How Are Indian Consumers Exploited, Module VII : Consumer Protection in India : Legal Protection to Consumers, Consumer Protection
Institutional Arrangements Under COPRA, Quality Standards Standards of Weights and Measures, Role
and Initiatives of Voluntary Organizations Other Initiatives to Promote Consumer Protection Module VIII : Environmental Ethics : Introduction, Environmental Concerns, History of Environmentalism, Environmental Philosophy
Module IX : Environmental Preservation : Role of Stakeholders, Future Outlook on
Environment, Partnerships, International Issues, Sustainable Development, Costs and Benefits of
Environmental Regulation, Trade and the Environment, Industrial Pollution, Role of
Corporations in Environmental Management, Module X : Employee and Corporation : Changing workforce, Employee’s Employer rights and responsibilities,
Discrimination, Equal Employment opportunity and Affirmative Action, organizational politics. Module XI : Ethical Issues in Human resource Management : Introduction, Definition,
Genesis and Growth of Human Resource Management, Scope of Human Resource Management,
Different Aspects of Human Resource Management Module XII : Functional Areas of HRM : Different Functional Areas of HRM, Emerging
Challenges of HRM, Changing Profile of HR Professionals, HR-related Ethical Issues, Role of
HRM in Creating an Ethical Organization, Institutional Culture, Creating an Ethical Organization Module XIII : Human Resource Development in India, Functions, Human Development Index
Module XIV : Ethical Issues in Financial Management : Introduction, Financial Accounting,
Management Accounting, Financial Management, Ethical Issues in Finance Module XV : Frauds : Frauds in Banks, Measures Against Bank Frauds, Constraints to Ethical
Practices in Indian Nationalized Banks, Frauds in the Insurance Sector, Ethical Issues Arising
out of Activities of Professional Players
SYLLABUS 2015-16
B.Com. II YEAR Duration : 3Hrs. B.COM.-204 Marks (Max. 100, Min. 35)
EVENT MANAGEMENT
Objective : To make students capable enough to understand the management and operational
aspects pertaining to event management.
Module I : Event Management : Concept, Importance and Advantages, Type of events-
Cultural, festivals, religious, business etc. Qualities of Event managers. Sponsorship : concept,
benefits and approaching sponsors, event management services.
Module II : Event Planning : Concept and Design- purpose of an event, Analysis of need of
audience, Process of event planning. Event Planning Tips : - 5 W’s of event planning & and 1 H,
Venue selection and Contracting Event Venue.
Module III : Event Analysis : Market Research, Market Analysis, Competitor’s Analysis in
Event Planning. SWOT Analysis in Event Planning. Project planning and development
Module IV : Principles of event Management, concept & designing. Analysis of concept,
Logistics of concept.
Module V : Feasibility, Keys to success, SWOT Analysis
Module VI : Event Planning & Team Management : Aim of event, Develop a mission,
Establish Objectives, Preparing event proposal, Use of planning tools
Module VII : Protocols, Dress codes, staging, staffing
Module VIII : Leadership, Traits and characteristics
Module IX : Event Marketing : Introduction, Steps involved in creating a promotional
campaign. Event promotion, advertising and public relation.
Module X : Formulation of event marketing, budget and budget plan. Identifying funding
resources, Incentives to attract the sponsors. Tactics and methods of successful event marketing.
Evaluation of marketing efforts.
Module XI : Event Leadership : Leadership skills, Managing team, Group development,
Managing meetings
Module XII : Communication : Written communications, (Official, demi-official, Invoice).
Verbal communications
Module XIII : Meetings and Exhibitions : Introduction, Trade shows and exhibitions, principal
purpose, types of shows, benefits, major participants, organization and membership, evaluation
of attendees. Convention/exhibition facilities; Benefits of conventions facilities.
Module XIV : Event Safety and Security : Security, Occupational safety, Crowed management,
Major risks and emergency planning, Incident reporting, emergency procedures
Module XV : Basic Event Accounting : Budget, break even point, cash flow analysis, Profit &
loss statement, balance sheet, Panic payments, financial control system
SYLLABUS 2015-16
B.Com. II YEAR Duration : 3Hrs. B.COM.-205 Marks (Max. 100, Min. 35)
BANKING AND FINANCE
Objective : The objective of this course is to familiarize the students with regard to structure,
organization and working of financial system in India.
Module I : Indian Financial Markets : Indian Capital Market - Features, Working, Defects and
Suggestions for improvement in Indian Capital Market. Indian Money Market- Meaning, Nature,
Functions, Constituents, Defects and Suggestions to improve Indian Money Market. Recent
Trends in Indian Money Market.
Module II : Development Banking in India : Introduction, Meaning, Functions and Importance of
Developments Banks in India-IFCI, IDBI, ICICI, IRBI, SIDBI, EXIM Bank, SFCs, SIDCs.
Module III : Merchant Banking In India : Origin, Meaning and Functions.
Module IV : Non Banking Financial Intermediaries : Development Banks, Insurance
Companies, Common Trust Funds, Post Offices, Mutual funds, Pension Fund, Provident Funds,
Savings and Loan Companies, Hire Purchase Companies, Chit Funds Companies.
Module V : Functions of Banks Deposits : Various functions associated with banking, deposit
and credit, documentation, monitoring and control. Module VI : Retail Banking : Approach, Products, Marketing, Wholesale Banking; International Banking
Module VII : Role and Functions of Insurance Companies - Bancassurance, Importance of
Risk Management in Banks types of Risk-Impact and Management Factoring & Forfeiting.
Module VIII : Banker-Customer relations - Know your Customer (KYC) guidelines-Different
Deposit, Products - services rendered by Banks - Mandate and Power of Attorney Module IX : Credit Appraisal Techniques - Approach to lending; - credit management - credit monitoring
– NPA Management Different types of documents; Documentation Procedures; Stamping of
documents Securities
Module X : Different modes of charging - types of collaterals and their characteristics Priority
Module II : Insurance Regulatory development Authority : Objectives, duties and powers.
Module III : Risk Management : Dynamic risk, static risk, moral hazard, physical hazard,
compulsory and voluntary insurance, bonus- malus
Module IV : Banking : Basic Concepts, Need for Banks, Banking as an ancestral Service, Main
functions and other Services, Legal ( Framework Different Types of Banks-Their structure,
organisations and working, Need for proper Regulation and Supervision.
Module V : Other Financial Services : Investment Market, Debt and Equity Market, Primary
and Secondary Market Risks Non Bank Finance Companies, Non-funds Activities and services,
Foreign Exchange. Module VI : General Insurance : Health insurance, Fire insurance, Marine insurance, Motor insurance.
Module VII : Life Insurance : Insurance and Assurance, Life insurance policy, marketing of
life insurance, benefits of life insurance, Group life insurance.
Module VIII : Recent Trends : Privatization of insurance business, Changing scenario of
insurance industry,
Module IX : Contract : Principle of contract of insurance, Self insurance, Insurance
ombudsman, Subrogation. Module X : General Insurance Contract Design : Introduction to Insurance, Definition of a contract,
Requirements of an Insurance contract, Fundamental Principles of General Insurance contracts Module XI : Insurance Legislation : Introduction, General Insurance Business Nationalization
Act, 1972, The Insurance Act, 1938, Insurance Regulatory Authority, Insurance Regulatory and
Development Authority, Other legislations governing insurance business in India Module XII : Under Writing : Introduction, Objectives of underwriting, Principles of underwriting,
Underwriting process, Need for underwriting, Underwriting authority, Underwriting activities, Underwriting
policy, Underwriting guides, Rate making, Underwriting results, Underwriting in Special policies Module XIII : Insurance Forms : Introduction, Proposal forms, Cover notes, Certificate of
insurance, Policy forms, Endorsements, Interpretation of policies, Co-insurance, Renewal notice,
General Insurance policy provisions and conditions.
Module XIV Property and Casualty Insurance : Introduction, Nature and Scope of Standard
Fire and special perils policy, Nature and Scope of Marine Insurance policy, Nature and Scope of
Motor Insurance policy. Module XV Engineering Insurance : Introduction, Storage-Cum-Erection Insurance Policy, Contractors
all risks Insurance Policy, Contractor’s Plant and Machinery Insurance Policy, Boiler and Pressure Plant
Insurance Policy, Machinery Breakdown Insurance Policy, Machinery Loss of Profits Insurance Policy,
Electronic Equipment Insurance Policy, Advance Loss of Profits Insurance policy.
SYLLABUS 2015-16
B.Com. III YEAR Duration : 3Hrs. B.COM.-301 Marks (Max. 100, Min. 35)
INCOME TAX
Objective : The students should be able to demonstrate an understanding of the tax provisions
enabling them to make use of legitimate tax shelters, deductions, exceptions, rebates and allowances.
previous year, Gross totals income, Total income, and Maximum marginal rate of tax.
Module II : Income Tax : Introduction, definitions under the Income Tax Act.
Module III : Residential Status : Rules for determining residential status of Individual, HUF,
Firm and Company, need to determine residential status, Incidence of tax and residential status.
Module IV : Income from Salary : Salary, Allowances, perquisites and retirement benefits, deductions,
computation of salary income.
Module V : Income from House Property : Computation of Annual Value of House, Deductions and
taxable income of House Property.
Module VI : Income from Business : Depreciation and other permissible deductions, Disallowable
expenses, income and expenses of illegal business, computation of Business income.
Module VII : Income from Profession : Computation of Doctors, Lawyers, Chartered Accountants,
Civil Engineers, Practical problems.
Module VIII : Income from Capital Gain : Meaning of capital assets, transfer of capital assets,
short term - long term capital gain, Exemption and computation of taxable income from capital gain.
Module IX : Income from other sources : Provisions related to different types of income.
Module X : Clubbing of Income : Set off and Carry Forward of Losses.
Module XI : Deductions : Deduction available for individual and HUF under section 80.
Module XII : Assessment of Individual : Procedure for computing total income, rates of tax, practical
problems.
Module XIII : Hindu Undivided Family : Computation of taxable income of Individual and
HUF, adjustment of agricultural income, tax rates and computation of tax liability.
Module XIV : Income Tax Authorities : Appeals and Procedures of Assessment, Form of tax returns,
submission of tax returns and PAN
Module XV : Assessment of Partnership firm and partners : Assessment of firms, provision
of sections 184 and 40(b), computation of book profit set off and carry forwards, computation of
total income of firm, Computation of taxable income of partners.
SYLLABUS 2015-16
B.Com. III YEAR Duration : 3Hrs. B.COM.-302 Marks (Max. 100, Min. 35)
COMPANY LAW
Objective : To provide complete knowledge of Indian Companies Act 1956, so that students can
handle every legal matter of corporate sector.
Module I : Meaning and Nature of a company : kinds of companies (Public, Private, Limited
– Unlimited, holding, subsidiary, Govt., Foreign, Defunct, illegal association, Non Profit making
companies etc).
Module II : Corporate law : Meaning and Nature of Company, Classification of companies, Principle of
separate legal existence, Functions, Duties, Liabilities and Rights of Promoters, Formation of company
Difference between private company and public company, Privileges and exemptions of private company. Module III : Formation and Incorporation of Company : Memorandum of Association – Main clauses
and Contents, Alteration.
Module IV : Articles of Association : Contents, alteration, Doctrine of constructive notice,
Doctrine of Indoor Management, ultra vires.
Module V : Prospectus : Meaning, contents, Abridged Form of Prospectus, Prospectus by
implication/ Deemed Prospectus Information Memorandum, Golden Rules framing, Prospectus,
Mis-statement and their consequences statement in lieu of prospectus, SEBI Guidelines.
Module VI : Issue of Shares : SEBI Guidelines, Book Building process, IPO/FPO,
underwriting, Brokerage, Allotment of shares, irregular allotment, right of Bonus issue.
Module VII : Shares & Share Capital : Kinds, Non-voting shares, alteration in share capital-
Raising and Reeducation in share capital, Buy back of Shares, Transfer of share and Depository.
Module VIII : Borrowing Powers of Company : Debentures, charges and its modification,
Debenture trust Deed, Public Deposit.
Module IX : Directors : Power, Duties, Appointment and Removal of Directors.
Module X : Winding up of Company : Modes of winding up, winding up by the tribunal and
voluntary winding up. Module XI : Prevention of oppression and Mismanagement : Company Law Administrations, ROC,
NCLT & Appellant Tribunals.
Module XII : Company Meetings : General Rules, Types of Meeting & their Legal Provisions –
Statutory Meeting, Annual General Meeting, Extra ordinary General meeting, Directors meeting.
Module XIII : Drafting : Memorandum of Associations, Articles of Association, Statutory
declaration for incorporation & Commencement of Business, Certificate of Incorporation &
Commencement of Business, Allotment of return.
Module XIV : Meeting Notice : Agenda, Minutes, and Resolution/Motion Resolution by
circulation, Statutory Report, Annual Return (Sec. 159 to 161) & Chairman Speech etc.
Module XV : Majority powers and minority rights : Prevention of oppression and mismanagement.
SYLLABUS 2015-16
B.Com. III YEAR Duration : 3Hrs. B.COM.-303 Marks (Max. 100, Min. 35)
BUSINESS BUDGENTING
Objective : To develop a basic understanding about the meaning, methods and preparations of
budgets in important functional areas of business.
Module I : Budgeting : Meaning, Nature, objectives, advantages and limitations of budgeting, budget
terminology, preparation of budgets, budget co-ordination, Essential of an effective budgeting.
Module II : Types of Budgets : Fixed and flexible budget, Functional Budget : Sales budget, production
budget, cost of production budget- Direct material budget, direct labor budget and overhead budget.
Module III : Budget Organization : Introduction, Budget Committee and Budget Manual,
Time framework : Annual, Half yearly, Quarterly, Monthly, Weekly and Daily Budget.
Module IV : Performance Budgeting : Concept, Evolution and its uses in Business Decisions-
Preparation of Performance Budgets, Follow-up and Monitoring. Module V : Zero Base Budgeting : Concept, Evolution and its Practical Utility in Business Decisions.
Module VI : Cash Budgeting : Meaning, importance and forms of cash budget, preparation of
cash budget, Methods of preparing cash budget.
Module VII : Business Forecasting : Meaning, Theories, Techniques of business forecasting,
and Essentials of business forecasting.
Module VIII : Operating Business Budgets : Sales Budget, Production Budget, Materials
project scheduling and network planning, use of PERT and CPM.
Module XII : Project Quality Management : Concept of project quality, responsibility for
quality in projects, quality management at different stages of project, tools and techniques,
Quality Management Systems, TQM in projects.
Module XIII : Project Monitoring : Projects Scheduling and Monitoring tools and Techniques
- Project management, Information system and Documentation.
Module XIV : IT in Projects : Overview of types of software for projects, major features of
software like MS Project, criterion for software selection.
Module XV : Project Evaluation : Review techniques, Audit, post project evaluation.
SYLLABUS 2015-16
B.Com. III YEAR Duration : 3Hrs. B.COM.-305 Marks (Max. 100, Min. 35)
ENVIRONMENTAL MANAGEMENT Objective : To sensitize students to the various facts of natural environment and its implications on business
environment and to create an understanding of various policies and practices of Environmental Management Module I : Environmental Management : Fundamentals; Sustainable Development,
Implications of Human Population Growth, Limits to Growth, Role of Environmental Studies.
Study of Environmental Management in Management Schools
Module II : Social Issues : Energy Management; Fundamentals, Types of Energy Resources,
Fossil Fuels Use, Energy Production and Trade,
Module III : Ecosystem Concepts : Basic Concepts, Kinds of Eco System and their
Applications in Business, and Industrial Ecology;
Module IV : Functions of Ecology : Energy flow in ecosystems, food chain, food web, trophic
carbon, nitrogen, and phosphorus cycles. Module VI : Environmental Management System : EMS Standards, ISO 14000.Environmental Clearance/Permissions for Establishing Industry.
Module VII : Environmental Management and Valuation : Environmental Accounting Objectives of
Environment Accounting, Environmental Audit and Environmental Ethics.
Module VIII : Environmental Laws : Acts relating with Air and Noise Pollution, Water and
Land Pollution. Wastes Management,
Module IX : Biodiversity : The patent and Intellectual Property Right, Convention on
Biological Diversity and its implementation, Module X : Major Climatic Zones Of The World : Climates of India, Climate and vegetation, Climatic
extremes - environmental implications, Global climate change and its impact on environment
Module XI : Man and Environment : Environment, human culture and livelihood; Human
impact on ecosystems, General relationship between landscape, biomes and climate. Concept of
sustainable development, Environmental ethics
Module XII : Population Growth : - laws of population growth, biological growth curves and
carrying capacity; Population regulation – biotic potential and environmental resistances; Factors
of population regulation – density dependent and density independent; Population crash and
carrying capacity; Human population growth and environmental constrains
Module XIII : Natural Resources : Air, Water, Soil, Minerals, Forests and Energy resources;
Concept of reserve and resources; Problems with the exploitation of resources
Module XIV : Environmental Risk and Hazards : Risk and hazards; Chemical hazards,
Physical hazards, Biological hazards, Basics of hazard management and mitigation
Module XV : Environmental Issues : Green House effect, Ozone layer depletion, Acid rain,
Desertification, Deforestation and loss of bio-diversity
SYLLABUS 2015-16
B.Com. III YEAR Duration : 3Hrs. B.COM.-306 Marks (Max. 100, Min. 35)
INTERNATIONAL FINANCE
Objective : To familiarize students with the International Financial aspects of global marketing.
Module I : International Trade : Meaning, importance. International Trade : need and
importance, problems of international trade, Gains from international trade. The International
Monetary System – The Internationalization Process
Module II : Trade Theories : Absolute, comparative cost and modern theory.
Module III : Foreign Exchange : meaning, types, importance and determination of exchange
Module IV : Balance of Payment : Balance of trade vs. Balance of payment, method of
correcting, adverse balance of payments, Free trade vs. protection, tariff and growth. Module V : Introduction to International Financial System : Breton Wood Conference and Afterwards
- European Monetary Systems
Module VI : International Financial Markets and Instruments : International Capital and
Money Market Instruments and Their Salient Features - Integration of Financial Intermediaries
Module VII : International Money Market Instruments And Institutions : GRDS, ADRS,
Module XV : Foreign Investment and Financial Decisions : capital budgeting for
Multinational Corporations, International Financing Sources and Financial structure, Cost of
Capital for Overseas Investment
SYLLABUS 2015-16
B.Com. III YEAR Duration : 3Hrs. B.COM.-307 Marks (Max. 100, Min. 35)
MACRO ECONOMICS
Objective : To familiarize students with the Macro Economic aspects of Indian Economy.
Module I : National Income : Accounts, Circular flow, Different concepts, methods of
estimating national income, National Income and Economic welfare.
Module II : National Income Accounting : Introduction, Concepts of GDP and National
Income; Measurement of National Income and Related Aggregates : Nominal and Real Income :
Limitations of the GDP concept. Module III : GDP : Actual and potential GDP : Aggregate Expenditure, Consumption Function, Investment Function : Equilibrium GDP : Concepts of MPS, APS, MPC, APC. Autonomous Expenditure : The Concept of Multiplier.
Module IV : National Income Determination : Determination in an Open Economy with
Government Fiscal Policy, Impact of Changes in Govt. Expenditure and Taxes : Net Export
Function : Net Exports and Equilibrium GDP. Module V : GDP and Price Level in Short and Long Run : Aggregate Demand and Aggregate Supply
: Multiplier Analysis with AD Curve and Price level Changes : Aggregate Supply in Short Run
and Long Run.
Module VI : Employment : Classical Theory of Employment, Keynesian theory, Aggregate
demand - Determinants of aggregate demand Multiplier, Aggregate supply, Short-run and long-
run analyses, Prices Determinants of aggregate supply.
Module VII : Macroeconomic Equilibrium : Real output and price level. Actual versus full-
employment output Economic fluctuations
Module VIII : Financial Sector : Money, banking, and financial markets Definition of financial
assets : money, stocks, bonds Time value of money (present and future value)
Module IX : Money Market : Introduction, Measures of money supply, creation of money.
Loan-able funds market, Central bank and control of the money supply