FACULTYOFCOMMERACE · FACULTYOFCOMMERACE LCUKNOWUNIVERSITY B.COM.COURSESTRUCTURE(SEMESTER-WISE) IYear SEMESTER-I SEMESTER-II 1FinancialAccounting 1CompanyAccounts 2BusinessOrganisation

FACULTYOFCOMMERACELCUKNOW UNIVERSITY

B.COM.COURSESTRUCTURE(SEMESTER-WISE)

IYear

SEMESTER-I SEMESTER-II1 FinancialAccounting 1 CompanyAccounts

2 BusinessOrganisation 2 BusinessLaws

3 MicroEconomics-Concept,Consumption&Production

3 MicroEconomics-ExchangeandDistribution

4 Currency,BankingandExchange 4 BankingOperations

5 EssentialofManagement 5 HumanBehaviouratWork

6 BusinessCommunication 6 ConceptsinValuation

IIYear

SEMESTER-III SEMESTER-IV1 BusinessFinance 1 CostAccounting

2 PrinciplesandPracticeofMarketing 2 ContemporaryAudit

3 StatisticalMethods 3 ForeignTradeofIndia

4 PublicFinance 4 Export-ImportProceduresandDocumentation

5 SellingandAdvertising 5 ManagingHumanResources

6 IntroductionofInternationalBusiness 6 InformationSystemsandE-Commerce

IIIyear

SEMESTER-V SEMESTER-VI1 IncomeTaxLawandAccounts 1 GoodsandServicesTax(GST)

2 PrinciplesandPracticeofInsurance 2 LabourWelfareLaws

3 MacroEconomics 3 AppliedandBusinessStatistics

4 IndianEconomy 4 EconomicsofPublicEnterprises

5 InstitutionalFrameworkforBusiness 5 CompanyLawandSecretarialPractice

6 BusinessOperations 6 FundamentalsofEntrepreneurship&ProjectPlanning

7 ComprehensiveViva-voce

NOTE:(1)EachSemesterwillbesixmonthsduration.(2)Eachpaperwillcarry100marksincludingComprehensiveviva-voce

Totalmarks=3700

FACULYOFCOMMERCE,LUCKNOW UNIVERSITY

SYLLABUSB.Com.–SemesterI

1thSEMESTERSYLLABUS

PaperI:FinancialAccounting

UnitI:Definition,NatureandScopeofAccounting,ConceptsandConventions,IntroductiontoFinancialStatements,CapitalandRevenueItems,IndianAccountingStandards&IFRS.

UnitII:Partnership Accounts -advanced problems and detailed study.Admission,RetirementandDeathofpartners,DissolutionofPartnershipFirm.

UnitIII:HirePurchaseandInstalmentAccounts,RoyaltyAccounts,InsolvencyAccounts.

UnitIV:InsuranceClaim forlossofStockandLossofProfit,BranchAccounts,VoyageAccounts.

BooksRecommended:

1.Kumar,Arvind&Saxena,Vishal–FinancialandAdvancedAccounting2.Shukla,S.M.–FinancialAccounting3.Kumar,Audhesh-FinancialAccounting(foRrh;ys[kkadu)4.Anthony,R.N.andReece,J.S.:AccountingPrinciples5.Gupta,R.L.andRadhawamy,M.:FinancialAccounting6.Shukla,M.C.,Grewal,T.S.andGupta,S.C.–AdvanceAccounting7.Compendium of Statement Sledners of Accounting-The Institute of Chartered

AccountantsofIndia,NewDelhi8.Mishra,A.K.:FinancialAccounting9.Gupta,S.P.FinancialAccounting

1thSEMESTERSYLLABUS

Paper–II:BusinessOrganisation

Unit-I:Natureandscopeofbusiness,SocialResponsibilityofBusiness,Sizeofbusinessunits,StockMarket,CommodityMarket,E-business,BusinessEnvironment.

Unit-II: Formsofbusinessorganizationsandcomparativestudy-SoleProprietorship,Partnership,Jointstockcompany,co-operativeorganisation,OneMancompany.

Unit–III:Businesscombinationanditstypes,Rationalisationandautomation,GovernmentandBusiness,MethodsofRemuneratingLabour.

Unit-IV :Organizationprocess– Importance,Principles,Typesoforganizationstructure,CentralisationandDecentralisation,Committees,Departmentation,Delegationofauthority.

BooksRecommended:

1.PadmakarAsthana–BusinessOrganisation2.Maheshwari,K.L.,Maheshwari,R.K.&Ram Milan-BusinessOrganisation3.Maheshwari,K.L.,Maheshwari,R.K.&MadhuBhatia–VyavsayikSanghtan4.Y.K.Bhushan-BusinessOrganisation5.CompaniesAct,2013.

1thSEMESTERSYLLABUS

Paper–III:MicroEconomics–Concept,ConsumptionandProduction

Unit–IDefinitionandConceptsofEconomics:Wealth,Welfare,ScarcityandGrowthOrienteddefinitions,ConceptofScarcity,Optimum UtilizationandEquilibrium,VariousFormsofEquilibrium.NatureandScope:EconomicsasaScienceandArt,NormativeandPositiveScience,Relationwithothersubjects.MicroandMacroEconomics.InductiveandDeductivemethodsofEconomicAnalysis.

Unit–IIConsumerBehaviour:–TheoryofDemandanditsElasticity;Definition,TypesandMeasurementofElasticity.ConceptandTypesofUtility.CardinalApproach;,Law ofDiminishingMarginalUtility,Law ofEqui-diminishingMarginalUtility.ConsumerSurplus.OrdinalApproach;IndifferenceCurves:Meaning,Assumptions,IndifferenceMapandProperties.ConsumerEquilibrium,Price,IncomeandSubstitutionEffects-Hicks’Approach.PracticalProblems.

Unit–IIIProducer’sBehavior:–ProductionandFactorsofProduction.LawsofProduction;LawofVariableProportionsandReturntoScale.Isoquant:Meaning,AssumptionsandProperties.IsoquantMap.Producer’sEquilibriumthroughIsoquants.PracticalProblems.

Unit–IVCostofProduction:–MeaningofCost:Long-RunandShort-RunCost.ImplicitandExplicitCost,AccountingandEconomicCost,TotalCost,FixedCost,VariableCost,AverageCost,AverageFixedCost,AverageVariableCostandMarginalCost.OpportunityCost.L-ShapedCostCurve.PracticalProblems.

RECOMMENDEDBOOKS:Samuelson,P.A.-EconomicsVarian,H.-IntermediateMicroEconomicsStonier&Hague-ATextbookofEconomicTheoryJhingan,M.L.-Micro-EconomicTheoryVaishampayan,J.V.-MicroEconomicTheoryMaheshwariK.L,MaheshwariR.K.&Singh,A.K.-MicroEconomicsLallM.-MicroEconomicsMaheshwariK.L,MaheshwariR.K.&MadhuBhatia-MicroEconomics(Hindi)Vaishampayan,J.V.-MicroEconomicTheory(Hindi)PantJ.C.-MicroEconomics(Hindi)

1thSEMESTERSYLLABUS

Paper–IV:CURRENCY,BANKINGANDEXCHANGE

Unit–IFunctions,Significance&VariousFormsofMoney,E-Money.QuantityTheoryofmoney(Fisher’s):AssumptionsandCriticism,MonetaryStandard–GoldStandard,Bi-metallism andManagedCurrencyStandard.Principles&MethodsofNoteissues,IndianMoneyMarket.Unit–IIMeaningandSignificanceofcredit,FactorsInfluencingtheVolumeofCreditintheCountry,CreditCreationbyBank,CreditControlbyRBI.Inflation:Causes&Remedies.Unit–IIITypesofBanks,CentralBankandCommercialBanks:MeaningandFunctions,RegionalRuralBanks.E-Banking&PostalBanking,Unit–IVConceptofForeignExchangeandExchangeRate,FactorsCausingFluctuationsinExchangeRate,ExchangeControl:Meaning,ObjectiveandMethods.BooksRecommended:1. MaheshwariR.K.&ChaturvediKavita–Currency,BankingandExchange2. SinghArchana-Currency,BankingandExchange3. JaiswalBimal–Currency,BankingandExchange4. SethM.L.-BankingandInternationalTrade5. MaheshwariR.K.&BhatiaMadhu–Currency,BankingandExchange(Hindi)

1thSEMESTERSYLLABUS

Paper–V:ESSENTIALOFMANAGEMENT

UnitI:Introduction,NatureofManagement,EvolutionofManagementThought–varioustheoriesandapproaches,ContributionofPeterDruckertoValuecreation,ManagementProcess,UnitII:Planning:Objectives,Policy&Strategy,

Forecasting,DecisionMaking,Organizing:OrganizationTheory,Designoforganizationstructure,Authority&Responsibility,LineandStaffRelationships,Departmentation,Delegation,CentralizationandDecentralization.UnitIII:Staffing,Fundamentalsofstaffing,Recruitment&Selection,Training&Development,PerformanceAppraisal.Directing,FundamentalsofDirecting,Fundamentalsofmotivation,LeadershipUnitIV:Co-ordination,Controlling:NatureandScopeofControl,TypesofControl,ControlProcess,ManagementbyException(MBE),EffectiveControlSystem,ControlTechniques-TraditionalandModern.

SuggestedReadings:Koontz,EssentialsofManagement,TataMcGrawHillP.C.Tripathi,P.N.Pandey,PrinciplesofManagement,TataMcGrawHillV.S.P.Rao,ManagementTxtandCases:ExcelPublication,

1thSEMESTERSYLLABUS

Paper–VI:BUSINESSCOMMUNICATION

UnitI:IntroductiontoBusinessCommunication,CharacteristicsofEffectiveOrganizationalCommunication,BasicFormsofCommunication,ProcessofCommunication,PrinciplesofEffectiveBusinessCommunication,7C’s.UnitII:BarrierstoCommunication,FacilitatorstoCommunication,EffectiveListening,Perception&Reality,RoleofOpinion,Attitudes&Beliefs,,Mal-functionsofcommunication,BusinessCommunicationEtiquettes,UnitIII:FormsofBusinessCommunication,WrittenCommunication,OralCommunication,NonverbalCommunication,TechnologyofBusinessCommunication,PeculiaritiesofCommunicationinIndianOrganizationsUnitIV:ConductofMeeting-Agenda,Notice,Notes,Minutes,OfficeMemorandum,OfficeOrders,PressRelease,BusinessLetterWriting-Need,functions&Kinds,Layoutofletterwriting,Typesofletterwriting,Reportwriting-Problems,OrganizationandtechniquesofwritingbusinessCorrespondence:LetterWriting,invitingtendersandquotations,designingquotations,Placingorders,Salesletters,Claim &AdjustmentLettersandSocialcorrespondence.Timemanagementinmeetings.Moderncommunicationforms:e-mail,videoconferencing,socialmediacommunication.

SuggestedReadings:BusinessCommunication:LesikarBusinessCommunication-SinhaK.K.BusinessCommunication-T.N.ChabbraBusinessCommunication-AshaKaulPartriVR:EssentialsofCommunicationSenguinJ:BusinessCommunication:theRealWorldAndYourCareer;AlliedPublishers


SYLLABUSB.Com.–Semester-II

2ND SEMESTERSYLLABUS

PaperI:CompanyAccounts

UnitI:Meaningandkindsofshares.Issue,forfeitureandre-issueofforfeitedshares.RedemptionofPreferenceshares,Bonusshares.MeaningandkindsofDebentures–theirissueandredemption.

UnitII:Concept of amalgamation and absorption;AS 14 and Types of Amalgamation;PurchaseConsideration;AccountingintheBooksofTransferorofCompany;AccountingintheBooksofTransfereeCompany.

UnitIII:ConceptofReconstruction;NeedofReconstruction;TypesofReconstruction-InternalReconstructionand Externalreconstruction;Alteration in Share capital;Reduction in share capital;Scheme ofAccountingforInternalReconstruction.

UnitIV:ConceptofWindingupofCompanies;PreparationofStatementofAffairsandDeficiencyAccount;PreparationofLiquidator'sFinalStatementofAccount.

BooksRecommended:

1. Groves,R.E.V.,Pendlebury,M.–CompanyAccounts:Analysis,InterpretationandUnderstanding2. Roth,Martin:AnalysingCompanyAccounts3. Bloomfield,Stephen:UnderstandingandInterpretingCompanyAccounts:APracticalguide4. Gupta,R.L.,Radhaswamy,M.:SultanChand&Sons,NewDelhi5. Maheshwari,S.N.:CorporateAccounting,VikasPublishingHouse,NewDelhi6. Shukla,M.C.,Grewal,T.S.andGupta,S.C.:AdvancedAccounts:S.Chand&Co.,NewDelhi7. Moore,C.L.andJaedicke,R:K.K.ManagerialAccounting8. Jha,B.K.andShah,M.S.:CorporateAccounting.

B.Com.–SemesterII

PaperII:BusinessLaws

Unit–I:TheContractAct,1872.Meaning,characteristicsandkinds,essentialsofvalidcontract:offerand acceptance,consideration,contractualcapacity,free consent,legality ofobjects – voidagreements.

Unit–II:ContractofIndemnityandGuarantee;ContractofBailmentandPledge;Dischargeofcontract–modes,breach,remedies;quasicontract.

Unit–III:ContractofAgency,SalesofGoodsAct,1930-ContractofSale,meaning,differencebetweensaleandagreementtosell,Conditionsandwarranties,Transferofownershipingoodsincludingsalebynonagreement,Performanceofcontractofsale,Unpaidseller.

Unit–IV:TheNegotiableInstrumentAct,1881–Definition,features,typesofnegotiableinstruments,promissorynote,billofexchange,cheque,Endorsementanditstypes,HolderandHolderinduecourse.ConsumerProtectionAct,1986:Objectivesanditssalientprovisions.

BooksandActsrecommended:

1. PullockandMulla–IndianContractAct(Student’sEdition)2. Basnerjee,A.K.–IndianMercantileLaw3. Venkatesham,E–AHandbookofMercantileLaw

4. Pandia–MercantileLaw5. IndianContractActNo.IX18726. IndianSaleGoodsAct19307. IndianPartnershipAct.19328. NegotiableInstrumentsAct,18819. MaheshwariK.L.andRam Milan–BusinessLaw10.Dr.G.K.Varshney–BusinessLaws11.D.ChandraBose–BusinessLaws12.ConsumerProtectionAct,1986


PAPER–III:MicroEconomics-ExchangeandDistribution

Unit–IMarket;-Concept,ClassificationofMarket.Supply:MeaningandChangeinSupply.Factors Affecting the Supply;Supply Elasticity.PerfectCompetition;-Firm andIndustry,Assumptions,Equilibrium andPriceDetermination.PracticalProblems.

Unit–IIMonopoly;-Assumptions,Equilibrium andPriceDetermination,PriceDiscrimination,DegreeofMonopolyPoweranditsRegulation.

Unit–IIIMonopolistic Competition;-Assumptions/Characteristics,ProductDifferentiation,SellingCast.Equilibrium andPriceDetermination.Oligopolymarket;ConceptandCharacteristics,PracticalProblems.

Unit–IVFactor Pricing:Rent-Ricardian Theory,Modern Theory,QuasiRent.Wages-SubsistenceTheoryofWages,WageFundTheory,ResidualClaimantTheoryandMarginalProductivityTheory.Interest-ClassicalTheoryofInterest,LoanableFundsTheory,LiquidityPreferenceTheory.ConceptofLiquidityTrap.Profit-Accountingand Economic Profit.Dynamic Theory ofProfit.Risk-bearing Theory,UncertaintyBearingTheoryandInnovationTheory.FunctionsofProfit.

RECOMMENDEDBOOKS:Samuelson,P.A.-EconomicsVarian,H.-IntermediateMicroEconomicsStonier&Hague-ATextbookofEconomicTheoryJhingan,M.L.-Micro-EconomicTheoryVaishampayan,J.V.-MicroEconomicTheoryMaheshwariK.L,MaheshwariR.K.&Singh,A.K.-MicroEconomicsLallM.-MicroEconomicsMaheshwariK.L,MaheshwariR.K.&MadhuBhatia-MicroEconomics(Hindi)Vaishampayan,J.V.-MicroEconomicTheory(Hindi)PantJ.C.-MicroEconomics(Hindi)


PAPER–IV:BANKINGOPERATIONS

Unit-I

BankingSystem inIndia,MonetaryPolicy:Concepts&Objectives,BasicconceptsofRegulatoryEnvironmentforcommercialbankinIndiaandtheirprovisions:RBIAct-ChapterI,II,III;BankingRegulationAct-GeneralProvisions,ManagementControl,Loan&Advances;DepositandInsuranceAct-Objectives,SARFAESIAct-Methodsof

recoveryofNPA’sandMoneyLaundering-Procedure,LawsandGuidelinesforanti-moneylaundering.Unit-II

OperationalAspectofcommercialbanksinIndia,RelationshipbetweenBankerandcustomers,Typesofcustomeraccount,Cheque&itstypes,Endorsement,Dishonour,Rights and liabilities ofPaying and collecting Banker,Time Value ofmoney–calculationofinterestonloan&deposits,EMIs.

Unit-III

Negotiable Instruments,Bills ofExchange and Promissory notes,Rights andliabilitiesofparties,Billsdiscounting and purchasing,AncillaryServicesoftheBankers.E-Banking.Unit-IV

EmploymentoffundsbyCommercialBanks,Typesofsecurities,modeofcreatingcharge,Bankguarantees,Baselnorms,FinancialsectorreformsinIndia.

RecommendedBooks:JaiswalBimal:BankingOperationsManagementBholeL.M:FinancialInstitution&Markets


PAPER–V:HUMANBEHAVIOURATWORK

UnitI:MeaninganddevelopmentofOrganizationalBehaviour,NeedforOrganizationalBehaviour,OrganizationalBehaviourModel.UnitII:Perception:Meaning,SignificanceofPerceptionforunderstandingHumanBehaviour,PerceptionProcessandFactorsInfluencingPerception;Personality:Concept,FactorsinfluencingPersonality,TheoriesofPersonalityUnitIII:Learning:Concept,Process,LearningTheoryandOB,OBModification,Motivation:MotivationandGoalDirectedNatureofHumanBehaviour,Process,TheoriesofMotivation:Maslow’sneedhierarchy,Herzberg’stwofactortheory,TheoryX,YandZ,ConflictManagement.UnitIV:GroupDynamics:MeaningFunctions,Types,ReasonsforjoiningGroup,StagesofGroupDevelopment,Characteristics,AdvantagesandDisadvantagesofInformalGroups,GroupNorms,GroupCohesiveness,Leadership:Meaning,style,approachesofleadership(TraitandBehaviourapproach).SUGGESTEDREADINGS

Robins,StephenP.–OrganizationalBehaviourAshwathappa.K.-OrgansiationalBehaviorKavitaSingh-OrganisationalBehaviorDavis,K&Newstorm -HumanBehaviouratWorkPrasad,L.M.–OrganisationalBehaviour


PAPER–VI:CONCEPTSINVALUATION

Unit-I:CalculationofSimpleInterest,CompoundInterest,Presentvalueandfuturevalues.Unit–II:Annuity:ordinaryannuity,annuitydue,futurevalueofannuity,determiningpresentvalueandfuturevalueofannuity,Compoundingfrequency,presentvalueofperpetuities,presentvalueofunevencashflowstreams,presentvalueofdeferredannuities,Netpresentvalue.Unit-III:Thecharacteristicsoffixed-income(debtandpreferredstock),interpretingfinancialmarketdata,includingstockandbondpricequotations,capitalizationofcashflowsfrom theassetandtherisk-freerate.Thevalueofabondwithafinitematuritydate,theyieldtomaturityofabond,thevalueofaperpetualbond/perpetuity,Preferredstocks.Unit-IV:Thecharacteristicsofvariableincome(commonstock)securities– Stockholderrights,Features,Advantagesanddisadvantages,Methodsofsellingsecuritiesintheprimarycapitalmarkets–public,cashoffering,Directplacement,Rightsofferingtoshareholders.The

generaldividendvaluationmodel,constantgrowthdividendvaluationmodel,Zerogrowthdividendvaluation,non-constantgrowthdividendvaluationmodel.References:

FinancialManagement&Policy,VanHorneFinancialManagement:I.M PandeyFinancialMathematics,SureshChandraFinancialManagement,RaviM Kishore,TaxmanBusinessMaths,BajpaiandBajpai


SYLLABUSB.Com.–SemesterIII

PaperI:BusinessFinance3RD SEMESTERSYLLABUS

UnitI:Nature,Scope,SignificanceofBusinessFinance,FinancialGoals,FinanceFunction,Duties,ResponsibilitiesofaFinanceManager,Capitalmarket:functions,types&significance.

UnitII:Capitalisation :Concept,Overand Under-capitalisation :causesand remedies.Capitalstructure:Concept,CostofCapital,CapitalBudgeting.

UnitIII:Longterm andshortterm,sourcesofcapital–Ownedandborrowed,TradeCredit,Bankcredit,commercialpapersetc.,AnalysisofProfitability,Activity,Liquidity,SolvencyandPerformance.

UnitIV:Concept,DeterminantsandSourcesofWorkingCapital,FixedandVariableworkingcapital,Estimationofworkingcapitalrequirements,FinancingApproachestoworkingcapital.

Booksrecommended:1.Kumar,A.,Misra,P&Singh,D.–FinancialManagement2.Kulshreshtha,R.S.–FinancialManagement(Hindi)3.Srivastava,R.M.–FinancialManagement4.Pandey,I.M.-FinancialManagement5.KhanandJain-FinancialManagement6.Rastogi-FinancialManagement7.

3RD SEMESTERSYLLABUS

PaperII:PrinciplesandPracticeofMarketing

UnitI:Introduction:Natureandscopeofmarketing:Importanceofmarketing,functions,Marketingconcepts-traditionalandmodern;SellingVs.Marketing;Marketingmix;Marketingenvironment,E-marketing.

Unit-II:ConsumerBehaviour,Nature,scopeandsignificanceofconsumerbehaviour;BasesofConsumerBehaviour,Marketsegmentation-Conceptandimportance;basisformarketsegmentation,Promotion;Methodsofpromotion;promotionmix;Personalselling.

Unit-III:Product:Conceptofproduct,consumerandindustrialgoods;Productplanninganddevelopment;Productlifecycle,Packaging–roleandfunctions;Brandnameandtrademark.Price:Importanceofpriceinthemarketing;Factorsaffectingpriceofaproduct,kindsandmethodofpricing.

Unit-IV:DistributionChannels–conceptandroles;Typesofdistributionchannels;factorsaffectingchoiceofadistributionchannel;Retailerandwholesaler;physicaldistributionofgoods;Transportation;warehousing;inventorycontrol;orderprocessing.

BooksRecommended:

1. MaheshwariK.L.,MaheshwariR.K.&Ram Milan–MarketingManagement2. Prof.A.Chatterjee & Dr.R.K.Chaturvedi– Marketing Fundamentals – A

ContemporaryInsight3. Agarwal,R.L.&Agarwal,D.P.–ViparanKeSidhantTathaNeetiyan4. Gupta,A.P.–BharatMeinViparanKeSidhantThataVyohar5. Gupta,A.P.–MarketingofAgriculturalProduceinIndia6. Varshney,R.L.&Gupta,S.P.–InternationalMarketingManagment7. Kotler,Phillip–MarketingManagementAnalysisPlanningandControl8. S.P.Bansal–MarketingManagement9. R.S.N.Pillai&Bagarathi–ModernMarket10. C.B.Gupta&Dr.N.RajanNair–MarketingManagement11. DebrayDutta&MahuaDutta-MarketingManagement12. Dr.AjitKumarShukla-MarketingManagement

3rdSEMESTERSYLLABUS

PaperIII:STATISTICALMETHODS

Notes:1.UseofSimple/Scientificcalculatorisallowed.

Unit–IIntroduction:TheNatureandscopeofstatistics,Definitionofstatistics.Law ofStatisticalRegularity:Law ofInertia ofLarge Numbers.Census and Sampling,MethodsofSampling,TypesandCharacteristicsofStatisticalUnit.Methodsandinstrumentsofdatacollection.

Unit–IIClassificationandTabulation–Objects,generalrulesfortheconstructionoftables.MeasuresofCentralTendency:Mean–SimpleandWeighted,Mode,HarmonicandGeometricMean;PositionalAverages-Median,QuartileandPercentiles.

Unit–IIIMeasuresofDispersion,SkewnessandKurtosis–Range,QuartileDeviation,MeanDeviation,StandardDeviationandtheircoefficients;MeasuresofSkewnessandKurtosis.CorrelationAnalysis– Scatterdiagram,KarlPearson’scoefficientofcorrelation,Spearman’srankingmethod.

Unit–IVRegressionAnalysis–Linearregression,regressionlines,regressionequations.Interpolation–Assumptions,Binomial,Newton’sadvancingdifferences,Larganges’methods.

SuggestedReadings:1.J.K.Sharma,BusinessStatistics2.S.C.Gupta,FundamentalsofStatistics3.S.P.GuptaandArchanaGupta,ElementaryStatistics4.RichardLevinandDavidS.Rubin,StatisticsforManagement5.M.R.Spiegel,TheoryandProblemsofStatistics,Schaum’sOutlinesSeries6.AnoopKumarSingh,StatisticalMethods(English)7.AnoopKumarSingh,StatisticalMethods(Hindi)

3rdSEMESTERSYLLABUS

PaperIV:PUBLICFINANCE

UNITIIntroduction:Meaning&ScopeofPublicFinance;Publicgoodsvs.Privategoods;PrincipleofMaximum SocialAdvantage;PublicBudget,TechniquesofBudgeting(ZBB,PBB).

UNITIIPublicExpenditure:Meaning&Nature,Wagner’sviewsonincreasingstateactivitiesWiseman-peacock hypothesis,Canons and classification ofpublic expenditure;effectsonproduction,distributionandeconomicstability.

UNITIIIPublicRevenue:Mainsourcesofrevenue,Taxrevenue,DirectandIndirectTaxes,Progressive,proportional&RegressiveTaxes,ValueaddedtaxandGST,TheDivisionoftaxburden-ImpactandIncidenceofatax,effectsonproduction&distribution.PublicDebt:RoleandclassificationofPublicdebtandmethodsoftheirredemption.DeficitFinancing.

UNITIVIndianPublicFinance:DifferenttypesofBudgetaryDeficits;FinancialFederalismunderconstitution,FinanceCommission-meaningandcurrentFinanceCommission,BudgetaryProcedureandFinancialControlinIndia.FiscalConsolidationandFRBMAct.

SuggestedReadings1.JosephE.Stiglitz,EconomicsofthePublicSector2.R.A.MusgraveandP.B.Musgrave,PublicFinanceinTheory&Practice3.MaheshwariKL,RKMaheshwari,PublicFinance4.KaushikBasuandA.Maertens(ed.),5.Lekhi,RK-PublicFinance6.Bhatia,HL-PublicFinance7.MaheshwariKL,RKMaheshwari,Rajasva8.MaheshwariKL,RKMaheshwari,LokVitt9.RecentBudgetDocuments.

3rd SEMESTERSYLLABUS

PaperV:SELLINGANDADVERTISING

Unit–I:Selling:Concept,NatureandRoleinMarketing.PersonalSelling:Evolvingfaceof

PersonalSelling,NatureandimportanceofPersonalSelling,Characteristicsofasuccessfulsalesperson,Salesasacareeroption,Salestraining,Consumerpsychologyandbuyingmotives,differencebetweensellingofofconsumerandIndustrialProductsUnit–II:Selling process:Prospecting,Pre-approach,Approach,Sales presentation anddemonstration,Handlingobjections,Closingthesale,Aftersaleservice.Effectivesellingtechniques,roleofrelationshipmarketinginpersonalselling,toolsofselling,motivatingandRemuneratingSalespersons.Unit–III:Advertising:Concept,role,functions,scopeandtypes,Economic,Social,LegalandEthicalaspectsofAdvertising.AdvertisingAppeals:Meaning,typesandmethods,advertisingas a persuasive communication process.Advertising Design:Characteristics and basicelements ofAdvertising copy.Creation,Production and Planning ofAdvertisements.Advertising Budget:Types,components and process ofpreparing.Advertising Agency:Functionsandselectionofagency.Unit–IV:AdvertisingasacomponentofIntegratedMarketingCommunication,AIDA andDAGMAR model. Advertising Media: Types (Print, Outdoor, Electronic and other),Characteristics,meritsandlimitationsofeachmediatype.Mediaplanning:Selectionofmediacategory;theirreach,frequency,impact,costandotherfactorsinfluencingmediachoice.Problems in reaching ruraland remote audience.Evaluation of Advertisingeffectiveness:Importance,difficultiesandmethodsofmeasuringadvertisingeffectiveness.SuggestedReadings:

SalesManagementbyCandiff&Still,PearsonAdvertisingManagementbyBatra,Aaker,PearsonAdvertising,SalesandPromotionManagementbyS.A.Chunawala,HimalayaPublicationSalesManagementbyPradipMalik,OxfordPublication

3rd SEMESTERSYLLABUS

PaperVI:INTRODUCTIONTOINTERNATIONALBUSINESS

UnitI:Introductionandconceptsoftheinternationalbusiness,Domesticandinternationalbusinesscomparison,advantagesanddisadvantagesofdomesticbusinessandInternationalBusinessrespectively,ReasonsforenteringintoInternationalBusiness,modesofentry,ConceptofMNC,TNC.UnitII:WTO-structure,functionsandrolesinthecurrentinternationalbusinessscenario,anoverview ofWTO agreements,conceptofTradeCreation,tradeDiversion,ConceptandVariouslevelsofInternationalEconomicIntegration,PTA,FTA,Custom Union, CommonMarket,EconomicUnion,PoliticalUnion.UnitIII:MajorRegionalTradeAgreements,featuresofEuropeanUnion,SAARC,NAFTA,ASEAN,SAFTA,LimitationsofRegionalEconomicIntegration,BRICSUnitIV:Internationalfinancialinstitutions–structure,roles,functionsofWorldBank/IMF,

ADB.FinancialsupportavailableinIndia–EPZs,SEZs,Futuretrendsininternationalbusiness,conceptsofFDIandPortfolioinvestments.SUGGESTEDREADINGS

JustinPaul,InternationalBusiness,PrenticeHallofIndiaAlanM.RugmanandRichardM.Hodgetts,InternationalBusinessbyPearsonEducation.Joshi,R.M ,InternationalBusiness,OxfordInternationalBusiness,K.AshwathappaInternationalBusiness,F.Cherunilam,PrenticeHallofIndia-fiftheditionInternationalBusiness,P.SubbaraoGlobalBusinessManagement,Manab,Adhikari


SYLLABUSB.Com.–SemesterIV

4th SEMESTERSYLLABUS

PaperI:CostAccounting

Unit–I: Definition,Nature,Scope,SignificanceandfunctionofCostAccounting,CostCentre,Costsanditselements,System ofascertainmentofcost,ControlofMaterials,LabourandOverhead,Allocation,ApportionmentandAbsorptionofOverheads.

Unit–II:OutputorUnitCosting,(CalcuationofTender,quotationandestimatedprice),ContractandJobCosting,ProcessCostAccounting.

Unit–III :Reconciliation ofCostand FinancialAccounts,Service costing,BudgetaryControl.

Unit–IV :MarginalCosting,StandardCosting.

BooksRecommended:1. M.L.Agarwal–CostAccounting(Hindi&English)2. S.P.Gupta–CostAccounting(Hindi&English)3. Khan&Jain–CostAccounting4. AudheshTripathi&Varshney-CostAccounting5. Bigg–CostAccounts6. Lunt–ManualofCostAccount7. Ridgeway–CostAccount8. Whelden–PrinciplesandMethodsofCosting9. Gupta,MP–Costing10. Lucey.T.–Costing11. Bharr–CostAccounting12. Blocker&Weltmer–CostAccounting13. Horngrance,CharlesT.–CostAccounting:AManagerialEmphasis

B.Com.–SemesterIV

PaperII:ContemporaryAudit

Unit–I: Nature& ObjectivesofAuditing;TypesofAudit,AuditingTechniques;InternalControl&InternalCheck,AuditProgramme,Routinechecking,Testchecking.

Unit–II:AuditProcedure,Vouching,VerificationofAssets&Liabilities,Investigation,DivisibleProfitandDividend,InternalAudit.

Unit–III:GovernmentAudit,AuditofLimited Companies,Company Auditor:Appointment,Remuneration,Powers,DutiesandLiabilities,Auditreport.

Unit–IV:StandardsonAuditing,AuditofSpecialentities:NonProfitOrganisations,EducationalInstitutions,Clubs,CostAudit,TaxAuditandManagementAudit.

BooksRecommended:

1.MaheshwariK.L.andMaheshwariR.K.–ContemporaryAudit2.SpicerandPeglar–PracticalAuditing3.Batliboi–PrinciplesandPracticeofAuditing

4.T.R.Sharma-ContemporaryAudit(Hindi&English)5.KamalGupta-ContemporaryAuditing6.PankajGarg–AuditingandAssurance7.B.N.Tandon–AHandbookofPracticalAuditing

4thSEMESTERSYLLABUS

PaperIII:FOREIGNTRADEOFINDIA

Unit–IIntroduction – Trade its meaning and types.Difference between internalandinternationaltrade.Concept,Assumptions and Criticism ofInternationalTradeTheories.India’sInternalTrade-CharacteristicsandProblems.Coastaltrade.TermsofTrade.Unit-IIForeignTradeofIndia–Beforeindependence,DuringPlanningPeriod,RecenttrendsinIndia’sForeignTrade.MajorItemsofExports:Composition,DirectionandFutureProspects,MajorItemsofImports:Composition,DirectionandFutureProspects.Unit–IIIFreeTradeandProtectivetradepolicies,India’sMajortradingpartners:USA,UK,

ChinaandJapan.NationalLevelFinancingInstitutions:EXIM Bank,ECGCandotherinstitutions in financing offoreign trade,STC,MMTC,SEZ and EPZ.Exportpromotions.Unit–IVRecentWorld trade Scenario,Recentchanges in Foreign trade policy,Trade

agreements–BilateralandMultilateralTradeAgreements.GATT&UNCTAD,WTO.India’sBalanceofTradeandBalanceofPayments:Concept,Problems,Reasonsfordisequilibrium andCorrectiveMeasures.Recommendedbook(s)1)JaiswalBimal&A.K.Singh–ForeignTradeofIndia2)GoswamiV.K.–InternationalTrade3)MishraN.K.&AbrarAnjum-TradeofIndia4)Plaekar–TradeofIndia5)SalviP.G.–NewDirectionsonIndia’sTradepolicy.6)Cherrunilam F.–InternationalTradeExportManagement7)Singh,M –India’sExporttrends8)BhagwatiJ.Srinivasan–ForeignTraderegimesandEconomicsdevelopment

4thSEMESTERSYLLABUS

PAPER–IV:EXPORTIMPORTPROCEDURES&DOCUMENTATION

UnitIExports-planning:Adaption,Standardisation and Packaging.Getting ready for

Exports.ProcurementandprocessingofanexportorderandExportContract.ExportCosting & Pricing,ExportDocumentation:Concept& Types.Steps in ExportProcedure.UnitIIMethods/TermsofpaymentsforExports,ExportFinancing:PreShipmentandPost

ShipmentFinancing.ExportCreditGuarantee Corporation ofIndia (ECGC ofIndia).QualitycontrolandinspectioninExports.Typeofrisks,Cargoinsurance:Contract,proceduresanddocumentationforcargolossclaims,INCOTerms.Unit-III:

Central Excise and custom clearance regulations- Procedures andDocumentation.Export/trading/startrading/superstartradinghouses;Objectivecriteriaandbenefits,proceduresanddocumentation;PolicyforEOU/FTZ/EPZunits,Objectives,criteriaandbenefits.Unit-IVInstitutionalSupportforIndia’sForeignTrade,ExportIncentives(Financial&Non-

FinancialIncentives).Schemes forimportofcapitalgoods,Procedures anddocumentationfornew/secondhandcapitalgoods.InternationalLogistics.BOOKSRECOMMENDED:1.MaheshwariR.K.&EktaRastogi-Export-ImportProcedure&Documentation

2.JaiswalBimal&YusufKamal-Export-ImportProcedure&Documentation3.ExportersManual-NabhiPublication


PAPER–V:MANAGINGHUMANRESOURCES

UnitI:NatureandconceptofHRM,importance,presentdaychallenges.HumanResourcePlanningconceptandprocessUnitII:Job Analysis:Job Description and job Specification.Recruitment& Selection:differencebetweenthem,ProcessofSelection-Stages;SocializationandInductionUnitIII:Training&Development:Differencebetweenthetwo,Processandmethodsoftraininganddevelopment,PerformanceAppraisal:MethodsofPerformanceAppraisalUnitIV:Compensation Planning:Meaning and objectives,Developing Pay Structures,Principles ofWage and Salary Administration,Promotions,Demotions,Transfers andSeparations.SUGGESTEDREADINGS

HumanResourceManagementText&Cases-VSPRaoHumanResourceManagementText&Cases-K.AshwathappaHumanResourceManagement-GaryDesslerPersonnelManagement-C.B.MamoriaPersonalManagementandHR-C.S.VenkatartnamHRM byP.K.Gupta


PAPER–VI:INFORMATIONSYSTEMSANDE-COMMERCE

Objective:ThecourseaimstodevelopbasicunderstandingoftheInformationSystemsandE-commerceandtheirroleinBusinessOrganizations.UnitI:IntroductiontoComputersystems,elementsofaComputerSystem,typesofComputersandtheirfeatures,input,outputandstoragedevices,typesofsoftware,networkingandInternet,typesofnetworksandnetworkingdevices,methodsofInternetaccess,servicesavailablethroughInternet,businessapplicationsandbenefitsofcomputerizationandInternet.UnitII:IntroductiontoInformationSystems,businessapplicationsanditsbenefits,functionalandcrossfunctionalInformationSystems:TransactionProcessingSystems,ElectronicDataInterchange,OnLineAnalyticalProcessing,ManagementInformationSystems,DecisionSupportSystems,ExecutiveInformationSystems,ExecutiveSupportSystems,Enterpriseapplications,SupplyChainManagementSystems,CustomerRelationshipManagementSystems.UnitIII:ConceptofDatabaseandDatabaseManagementSystem centralizedanddistributedDatabaseSystems,PlanninganddesigningofInformationSystems:System FlowCharts,traditionalSystem DevelopmentLifeCycle,modernSystem DevelopmentMethods,ImplementingInformationSystemsasplannedorganizationalchange.UnitIV:ConceptofE-commerce,DigitalMarketsandDigitalGoods,advantagesanddisadvantagesoftransactingonline,typesofE-commerceandM-commerce,E-commercebusinessmodels,e-paymentsystems,digitalsignatures.Suggestedreadings:PeterNorton–IntroductiontoComputers:McGrawHillLeon-IntroductiontoComputers:VikasPublicationsSatishJain–ComputersinBusinessManagement:BPBPublications

KennethC.Laudon–ManagementInformationSystems:PearsonJamesA.O’Brien-ManagementInformationSystems:McGrawHillGirdharJoshi-ManagementInformationSystems:OxfordWamanS.Jawadekar-ManagementInformationSystems:McGrawHillS.A.Kelkar-ManagementInformationSystems:PHI


SYLLABUSB.Com.–SemesterV

PaperI:IncomeTaxLawandAccounts5th SEMESTERSYLLABUS

Unit-I:BasicConcepts:Income,agriculturalincome,casualincome,assessmentyear,previousyear,grosstotalincome,totalincome,Person.Taxevasion,avoidanceandtaxplanning.BasicofCharge;Scopeoftotalincome,residenceandtaxliability,incomewhichdoesnotform partoftotalincome,deductionfrom Grosstotalincome.

Unit-II:HeadoftheIncome:Salaries;Incomefrom houseproperty;Profitandgainsofbusinessandprofession.Capitalgains;Incomefrom othersources.

Unit-III:Deemedincome:AggregationofIncome,Set-offandcarryforwardoflosses;TaxAuthorities;Assessmentprocedures.

Unit-IV:Computationsoftotalincomeofanindividual,H.UF

BooksRecommended:

1.ShuklaS.K.–IncomeTax:LawsandAccounts(Hindi&English)

2.SinghanaiV.K.–Students,GuideofIncomeTax,Taxman,Delhi

3.Prasad,Bhagwati:IncomeTaxLaw&Practice;WileyPublication,NewDelhi

4.Mehrotra,H.C.–IncomeTaxLaw&Accounts;

5.DinkerPagare:IncomeTaxLawandPractice;SultanChand&Sons,NewDelhi

6.GrishAhuja&RaviGupta,Syustematicapproachtoincometax,SahityaBhawanpublication,NewDelhi.


PaperII:PrinciplesandPracticeofInsurance

Unit–I:Introduction,PurposeandNeedofInsurance,Insuranceasasocialsecuritytool;Insuranceandeconomicdevelopment,TheoriesofInsurance,PrinciplesofInsuranceContract,Risk,Doubleinsurance,Overinsurance,Underinsurance,Re-insurance.

Unit–II:LifeInsurance–PrinciplesandPractice;Lifeinsurancecontracts;nature

andcharacteristics,Typesoflifeinsurancepolicies,Terms&Conditionsofthepolicy,NominationandAssignmentofpolicies,Computationofpremium,Annuitypayments,MortalityTable.

Unit–III:FireInsurance– ThebasicprinciplesofFireInsurancecontracts,FirePolicy;Conditions,Assignment,Claims.

Unit–IV :MarineInsurance– GeneralPrinciples,ConditionsandWarrantiesinmarineinsurancepolicy,TypesofMarineinsurancepolicies;Assignmentofpolicy,Lossandabandonment,Marinelosses.

BooksRecommended:

1.Young–Insurance2.S.K.Shukla–InsuranceLaw&Accounts(Hindi&English)3.S.N.Mishra–Insurance4.ArifKhan-Insurance5.Huebner–LifeInsurance6.Leigh–AGuideofLifeInsurance7.Maclean–LifeInsurance8.Godwin–PrinciplesandPracticesofFireInsurance9.BalChand–BimaKePrambhikPrakaran10.InsuranceAct193811.M.N.Mishra-Insurance

5thSEMESTERSYLLABUS

PaperIII:MACROECONOMICS

Unit-IConceptand scope ofMacro-Economics;Macro-economic Paradoxes:wage-employmentparadox and paradox ofthrift,The Circularflow ofIncome andexpenditure.TheAnalysisandMeasurementofEconomicActivity-NationalIncomeAccounting:Conceptand Definitions ofNationalIncome.Various components ofNationalIncome,MethodsofMeasurementofNationalIncomeandWelfare.Unit–IIClassicalMacroeconomicModels–Say’sLaw,QuantityTheoryofMoney,Wage-PriceFlexibilityandFullemployment.Aggregate Expenditure – Consumption Function:Concepts ofpropensities ofconsumptionandsaving.AbsoluteIncomeHypothesis,RelativeIncomeHypothesis;ConsumptionPuzzleandPermanentConsumptionHypothesis.InvestmentFunction:Types,MarginalEfficiencyofCapital(MEC)andMarginalEfficiencyofInvestment(MEI).

Unit–IIITheConceptofMultiplier;NationalIncomeDeterminationinanOpenEconomyIS-LM Analysis-DerivationofISandLM Functions;JointdeterminationofNationalIncomeandrateofInterestandShiftandISandLM Curves.

Unit-IVTheoryofInflation–Meaning,typesandmeasurement,DemandPullandCostPushInflation.ThePhilipsCurve,EffectsofInflation,Anti-InflationPolicies–MonetaryandFiscalPolicies.BusinessCycles–concept,typesandphases;Keynes,Hawtrey,HicksModels.

SuggestedReadings:1.Dornbusch,FischerandStartz,Macroeconomics,McGrawHill.2.N.GregoryMankiw.Macroeconomics,WorthPublishers.3.RichardT.Froyen,Macroeconomics,PearsonEducationAsia.4.ErrolD‘Souza,Macroeconomics,PearsonEducation.5.J V Vaishampayan,MacroeconomicTheoryand Policy,New RoyalBook

Publication(Hindi&English).6.MaheshwariK.L.&MaheshwariR.K.–MacroEconomics7.HLAhuja,MacroeconomicTheory,SChandPublication.8.DNDwivedi,MacroeconomicTheory.

5thSEMESTERSYLLABUS

PaperIV:INDIANECONOMY

UNIT-1ConceptandFeaturesofDevelopingandDevelopedeconomy,NatureandstructureofIndianEconomy,CharacteristicsandproblemsofIndianEconomy,PlanninginIndia:Fiveyearplans–Achievementsandfailures,NITIAayog.

Unit–IIIndianAgriculture–Itsfeaturesandproblems.Agriculturaldevelopmentinplannedera.Greenrevolution,Agriculturalmarketing.Problem ofunemployment,FormsofUnemployment,EmploymentGeneration and PovertyAlleviation ProgrammesinIndia.

Unit–IIIIndianIndustry:Largescale,smallscaleandcottageindustries,MSME,MUDRASchemeIndustrialdevelopmentduringfiveyearplans,Industrialpolicy-MakeinIndia,IndustrialSickness,Industrialfinance:SourcesandInstitutions.

UNIT-IVInfrastructureintheIndianEconomy,EnergySector:Sources,Energycrisisandmeasurestotackle.PopulationgrowthandPopulationexplosion,PopulationPolicyandprogrammes.

BooksRecommended:1.DattaandSundaram –IndianEconomy(English&Hindi)2.MisraS.K.andPuriV.K.–IndianEconomy(English&Hindi)


PaperV:INSTITUTIONALFRAMEWORKFORBUSINESS

Objective:-TheintentofthecourseistointroducethestudentstoIndianregulatoryaswellassupportiveframeworkofbusinessinIndiaUNITI-IntroductiontoIndianregulatoryenvironmentforbusiness,RoleandFunctionsofRBI,StructureofcommercialbankinginIndia,mandatoryprovisions

regardingSLRandCRR,:NABARD:Roleandfunctions,EXIM Bankanditsfacilitativerole,SIDBIanditsvariousschemesforpromotionofsmallbusiness,MicrofinanceInstitutionsandRegionalRuralBanks,ScopeandfunctionsofIRDAUNITII-RegulatorybodyforfinancialandInvestmentmarketinIndia:SEBI-rolesandfunctions,ImportantguidelinesforIssueofcapitalIntermediaries/marketinfrastructureinstitutions:RoleandfunctionsofBankerstoissue,Registrartotehissue,Creditratingagencies,Merchantbanks,Mutualfunds,Portfoliomanagers.,UnderwritersUNITIII-RoleandfunctionsofStockexchangesinIndia,ProminentstockexchangesinIndia-BSEandNSE,Differenttypesofinstrumentsandbrokers:equityandequityderivatives,corporatedebtmarketsegment,commoditiesderivativesmarketsegment,interestandcurrencymarketsegments,roleofdepositoriesUNITIV-Overviewoffunctionsof:CompetitiveCommissionofIndia,NationalCompanyLawTribunaltowardsInsolvencyandBankruptcycode,DepartmentofIndustrialPolicyandPromotionforFDIinIndiaanditsguidelinesReferences:IndianFinancialSystem,PathakBahrti,PearsonBusinessEnvironment,FrancisCherunilamWeb-sitesofRBI,SEBI,IRDA,BSE,NSE,IBEFetc.

5thSEMESTERSYLLABUS

PaperVI:BUSINESSOPERATIONS

UnitI:Introduction:Meaning,NatureandScopeofProductionandOperationManagement. Objectives of Operations Management,Duties andResponsibilities of Operations Management. Manufacturing Vs ServiceOperations.SystemsapproachtoOperationsManagement.UnitII:FacilityLocation:Nature,FactorsconsideredinlocationandMethods.FacilityLayout:Objectiveofgoodlayout,FactorsinfluencinglayoutandTypesoflayout.MaterialHandling Equipment:Importance,Objective,Principles,Factorsaffectingselectionofequipmentandtypesofhandlingequipment.UnitIII:ProductionPlanningandControl:Role,ScopeandBenefits.InventoryManagement:ObjectivesofInventorymanagement,Techniquesofinventorymanagement.UnitIV:Service Operations:Types ofService Operations.Scheduling forServices. Scheduling Strategies for Services. Introduction to QualityManagementinManufacturingandServices.SUGGESTEDREADINGS:Production&OperationsManagement,byUpendraKachru,ExcelBooks.OperationsNow,byByronJFinch,TataMcGraw-HillOperationsManagement,byGaither&Fraizer,ThomsonSouthWestern.Production&OperationsManagement:AshwathappaandBhat,HimalayaPublications.ProductionsandOperationsManagement:KanikshaBedi,Oxford


SYLLABUSB.Com.–SemesterVI

6thSEMESTERSYLLABUS

PaperI:GoodsAndServicesTax(GST)

Unit-I:Conceptand types ofIndirectTax;Rightto impose indirecttax by Centre(Union)/StateandUnionTerritoryGovernmentsbeforeandafter101st AmendmentoftheConstitutiono

fIndia;Introduction ofGST in India;Definition -Supply,Aggregate Turnover,Person,Business,AppropriateGovernment,MixedSupply,CompositeSupply,GSTN,GSTIN,E-CommerceInputTaxCreditetc.GSTModels:SingleGST& DualGST;TypesofGST:-CGST,SGST/UTGST,IGST;LevyandCollectionofGST.

Unit–II:RegistrationunderGST:Personsliabletogetregistered,CompulsoryRegistration,RegistrationProcedure,ReverseChargeMechanism,CompositionSchemeandassessmentundercompositionscheme;Zeroratedsupply;Exemptionfrom GST,GSTtaxrate.

Unit-III:InputTax Credit(ITC),Eligibilityand conditions fortaking InputTax Credit,ApportionmentofITCandBlockedCredit;VariousDocumentsunderGST-TaxInvoice,BillforSupply,DebitNote,CreditNote,PaymentVoucher,ReceiptVoucher,E-waybill,HSNCodeandSACCode.

Unit-IV :Assessmentand Administration ofGST -Types ofGST Returns,Types ofAssessment&AssessmentProcedures,RoleandFunctionsofGSTCouncil,TaxAuthoritiesandtheirpowers;TaxdeductionatSource&TaxCollectionatSource,RefundofTax.

SuggestedReadings:1.S.K.Shukla:GSTinIndia(Hindi&English)

2.BareAct

3.Taxman:GoodsandServiceTax(Hindi&English)

6thSEMESTERSYLLABUS

PaperII:LabourWelfareLaws

UnitI:EmployeesStateInsuranceAct,1948–Definition,ScopeoftheAct,Corporation,Standingcommittee,MedicalBenefitcouncil,FinanceandAudit,Employees'StateInsurancefund,Combination,Benefits,AdjudicationofDisputesandClaims,Penalties.

Unit-II:PaymentofGratuityAct,1952–Scopeandapplication,definition,continuousservice,controllingauthority,paymentofgratuity,powertoexempt,nomination,determinationoftheamountfogratuity,inspectors,recoveryofgratuity,penalties.PaymentofBonusAct,1965–Introduction,definition,determinationofbonus,eligibilityandpaymentofbonus.Offencesandpenalties.

Unit-III:Employees'ProvidentFundsandMiscellaneousProvisionsAct,1952–Definition,scopeoftheact,EmployeesProvidentfund,schemeandauthorities.Determinationofmoneyduefrom Employers,AppellateTribunal,Inspectors,offencesandpenalties.MaternityBenefitAct,1961-Introduction,definitions,prohibitionofemployment,maternitybenefit,leavenursingbreaks,inspectors,offencesandpenalties.

Unit-IV:Workmen'sCompensationAct,1923–Intoduction,definitions,employer'sliablityforcompensation,rulesasto compensation,commissionand procedurebeforethem,offencesandpenalties.TradeUnionAct,1926–Definitions,scopeoftheact,Objectivesanditsprovisions.

BooksRecommended:1.S.K.Shukla&K.P.Tewari–Labour&WelfareLaw(Hindi&English)

2.S.N.Mishra–IndustrialLaw

3.V.K.Goswami-IndustrialLaw

4.P.K.Jain-IndustrialLaw

5.Kumavat-IndustrialLaw(Hindi)

6.MangalSinghai-IndustrialLaw(Hindi)

7.BadriPrasad–UdyogikSanniyam (Hindi)

6thSEMESTERSYLLABUS

PAPER–III:APPLIEDANDBUSINESSSTATISTICS

Unit-IIStatisticalSystem inIndia– IndianStatisticalMachinery– OrganisationatCentralandStatelevel,NationalSampleSurveyOrganisation–Organisation,Functions,DesignandTechnique.NationalIncomeStatistics:MethodsofmeasuringNationalIncomeandrelatedaggregatesUnit-IPopulationStatistics–Nature,ImportanceandMethodsofPopulationCensus.PopulationCensusin

India.VitalStatistics-Computationofbirth,death,FertilityandReproductionrates.Unit-IIIAnalysisofTimeSeries–Meaning,ImportanceandPurposes,ComponentsofTimeSeriesAnalysis.

LongTerm TrendandSeasonalVariationmeasurement–Differentmethods.StatisticalQualitycontrol:Concept,UtilityandTechniques.ConstructionofcontrolchartsforVariablesandAttributesUnit-IVIndexnumbersandtheiruses:Definition,ImportanceandLimitations.Price,Quantityandvalueindexnumbers,Methodsofconstructingindexnumbers,Testsofreversibility,WPIandCPI,DeflatingIndex

Numbers.BusinessForecasting:ConceptandMethods

BooksRecommended:1.AnoopKumarSingh-AppliedandBusinessStatistics(Hindi)2.AbrarAnjum –AppliedandBusinessStatistics3.GuptaS.P.–StatisticalMethods

6thSEMESTERSYLLABUS

PAPER–IV:EconomicsofPublicEnterprises

Unit-1Conceptofpublicenterprises,Rolein nationaleconomy,GrowthofpublicenterpriseinIndia.Unit-2OrganisationalPatterns-DepartmentalUndertaking,StatutoryCorporations,Companies, Holding Companies, Other Forms.Management- PublicEnterprisesBoard,FunctionsResponsibilities,DutiesofBoardofDirectors,DelegationofAuthority.Unit-3Pricing in Public Enterprises,Efficiency and Performance Evaluation,FinancingofPublicEnterprises,PerformanceBudgeting,FinancialAdvisor,DisinvestmentinPSUs.Unit-4Accountability and Control – Public Accountability and Autonomy,Accountability to Parliament,Control,Audit,AnnualReports,ConsumerOrganisation.

BooksRecommended:

1.Barnes,I.R.–EconomicsofPublicUtilityRegulation

2.ClemensE.W.–EconomicsandPublicUtilities

3.Sleeman,J.F.–BritishPublicUtilities

4.LaxmiNarain–PrinciplesPracticeofPublicEnterprise

5.Maheshwari,R.K.–PublicEnterpriseManagement

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6thSEMESTERSYLLABUS

PAPER–V:COMPANYLAW ANDSECRETARIALPRACTICE

Objective:TheobjectiveofthecourseistoimpartbasicknowledgeoftheprovisionsoftheCompaniesAct2013andintroductiontosecretarialpractices.UNITI:Characteristicsofacompany;liftingofcorporateveil;typesofcompaniesincludingone person company,smallcompany,associate company,dormantcompany,producercompany;associationnotforprofit;illegalassociation;formationofcompany,promotersandtheirlegalposition,preincorporationcontractandprovisionalcontracts;on-lineregistrationofacompany.SecretarialDutiesandresponsibilitiesofCompanySecretarysecretarialdutiesrelating to issue and allotmentofshares,Calls,forfeiture,Lien and transferofshares.ProvisionsrelatingtocompanyandBoardmeetings.UNIT II:Memorandum ofassociation and its alteration,articles ofassociation and itsalteration,doctrines ofconstructive notice and indoormanagement,prospectus,shelfprospectusandredherringprospectus,misstatementinprospectus;issue,allotmentandforfeitureofshare,callsonshares;issueofsweatcapital;employeestockoption;issueofbonusshares;transferandtransmissionofshares,buyback;sharecertificate;Dematsystem.Secretarialdutiesrelatingtomeetings,Notice,Agenda,Proxy,Motion,Resolution,MinutesandReports.UNITIII:Classificationofdirectors,directoridentitynumber(DIN);appointment,removalof

directors;legalpositions,powersandduties;keymanagerialpersonnel,managingdirector,manager;committeesofboardofdirectors–auditcommittee,nominationandremunerationcommittee,stakeholdersrelationshipcommittee,corporatesocialresponsibilitycommittee;prohibition ofinsidertrading.Meetings ofshareholders and board;types ofmeeting,conveningandconductofmeetings,requisitesofavalidmeeting-notice,agenda,chairman,quorum,proxy,resolutions,minutes;postalballot,meetingthroughvideoconferencing,e-voting.UNITIV:Provisionsrelatingtopaymentofdividend,provisionsrelatingtobooksofaccount,provisions relating to audit,auditors'appointment,rotation ofauditors,auditors'report,secretarialstandardsandsecretarialaudit;on-linefilingofdocuments.Conceptandmodesofwindingup,InsolvencyandBankruptcyCode2016,Liquidator,NationalCompanyLawTribunal(NCLT),Appellatetribunal(NCLAT),SpecialCourts.SuggestedReadings:CompanylawandSecretarialPracticebyS.M.ShuklaandP.MahajanCorporateLawbyKuchalM.CKuchhalM C,CorporateLaws,ShriMahaveerBookDepot,NewDelhi.

Sharma,J.P.,AnEasyApproachtoCorporateLaws,AneBooksPvt.Ltd.,NewDelhiRamaiya,AGuidetoCompaniesAct,LexisNexis,WadhwaandButtersworth.Kannal,S.,&V.S.Sowrirajan,CompanyLawProcedure,Taxman’sAlliedServices(P)Ltd.,NewDelhi.Singh,Harpal,IndianCompanyLaw,GalgotiaPublishing,Delhi.CompaniesActandCorporateLaws,BharatLawHousePvt.Ltd,NewDelhi.

6thSEMESTERSYLLABUS

PAPER – VI: FUNDAMENTALS OF ENERPRENEURSHIP AND PROJECTPLANNING

Objective:Thiscourseprovidesinputsforstudentsinterestedinstartingtheirownbusiness,workingforanentrepreneurialfirm,orintendingtoworkinsmallbusinesses.UnitI:Entrepreneurship:Conceptandobjective.EntrepreneurialTraitsandMindset.Misconceptionsand MythsaboutEntrepreneurship.Motivationforbecoming anEntrepreneur.EntrepreneurshipasaCareerOption.UnitII:Creativity,InnovationandEntrepreneurship.bottleneckstoCreativity,sourcesofNew Ideas,techniquesforgeneratingideas,accessingBusinessPotentialofanIdea,Ideato Opportunity:Opportunityrecognition.TypesofNew Ventures,TaximplicationsofvariousformsofVentures.IntellectualPropertyRights(IPR):Patents,TrademarksandCopyrights.UnitIII:Business Plan:Purpose and Contents ofa Business Plan as follows:Marketing Plan,Operations Plan,OrganizationalPlan and FinancialPlan withprojectionsUnitIV:FinancingofNewVentures:StagesofFinancing,SourcesofFinance–SeedFunding,Venture CapitalFunding,Bank Funding,Lease Financing. FundingopportunitiesandInstitutionalSupportinIndia.KeyFinancialIndicators.ReferenceBooks:AryaKumar,Entrepreneurship,Pearson,Delhi.PoornimaM.CH.,EntrepreneurshipDevelopment–SmallBusinessEnterprises,Pearson,Delhi.AnilKumar,S.,ET.al.,EntrepreneurshipDevelopment,NewAgeInternationalPublishers,NewDelhi.A.Sahay,M.S.Chhikara,NewVistasofEntrepreneurship:Challenges&Opportunities,RajeevRoy,Entrepreneurship,Oxford,NewDelhi.

6thSEMESTERSYLLABUS

PAPER-VII:COMPREHENSIVEVIVA-VOCE(100MARKS)