Veer Narmad South Gujarat University
S.Y.B.Com. (Sem – IV) Accountancy & Taxation
W.E.F.: Academic Year: 2017-18
Course Details Weightage
A 1) Valuation of Goodwill
-Meaning, Factors affecting value of Goodwill, Methods of valuation of
Goodwill
2) Valuation of Share
-Need for valuation of share, Factors affecting value of share, Methods of
valuation of share
30%
B Computation of Income under the head “Salaries” 20%
C 1) Computation of Income under the head “House Property”
2) Return of Income (Section 139 to 140A) 30%
D Goods and Service Tax
-Time and Value of supply,
-Power to grant exemption Registration
-Returns and payment of Tax and Input Tax credit
20%
Note:
1. The provisions of the Act to be studied shall be the provisions as they are in force for the
Assessment year as applicable in the beginning of the current Academic Year.
2. Questions on theory should not exceed 20% of the total marks of the paper.
Suggested Readings :
1. Singhanai V. K. : Students Guide to Income Tax ; Delhi
2. Prasad, Bhgawati : Income Tax Law 7 Practice : Willey Publication; New Delhi.
3. Mehrotra H. C. : Income Tax Law & Accounts; Sahitya Bhawan, Agra.
4. Dinker Pagare : Income Tax Law and Practice; Sultan Chand & Sons, New Delhi.
5. Girish Ahuja and Ravi Gupta : Systematic Approach to Income Tax: Sahitya Bhawan
Publications, New Delhi.
6. Ghandra Mahesh and Shukla D. C. : Income Tax Law and Practices ; Pragati Publications, New
Delhi.
7. Poddar Avinash S : Glimpses of GST , CCH India – A Wolter Kluwer Business
8. Batra Ashok, GST Law and Practice, CCH India– A Wolter Kluwer Business
9. Datey V S, GST Ready Reckoner, Taxmann
10. Mohan Rajat Illustrative Guide to GST, Bharat Law House
11. Poddar Avinash S., Desai Mehul P., GST Saral Samjhuti, SBD Publication, Ahmedabad
Veer Narmad South Gujarat University
S.Y.B.Com. (Sem -III) Accountancy & Taxation
W.E.F.: Academic Year: 2017-18Course Details Weightage
A Departmental Accounts
-Introduction
-Basis of allocation of common expenditure
-Inter corporate transfer
-preparation of departmental accounts
20%
B Investment Accounts
-Meaning, Importance, Alternatives of Investment, Types of Investments, Accounting
for investments
20%
C Tax Structure of India (Direct Taxes)
1) Basic Concepts
-Income(from all the sources), Assessment year, Previous year, person, Tax
planning, tax evasion and tax avoidance
-Incidence of Tax (including determination of residential status)
15%
2) Heads of Income chargeable to Tax under Indian Income Tax Act (Basic
concept of all the heads)
3) Computation of Income under the head “Capital Gains”
25%
D Tax Structure of India (Indirect Taxes)
Goods and Service Tax
(1) Introduction and concept Dual GST, advantages of GST
(2) Present Indirect tax structure V/s GST (Shorts Comings
and Challenges)
(3) Definitions ( Selected ) Goods, Services, CGST, IGST, Person,
Works Contract, Places of Business, Aggregate turnover,
Business, Supply, Composite Supply, Mixed Supply
(4) Composition levy and levy and Collection
20%
Note:
1. The provisions of the Act to be studied shall be the provisions as they are in force for the
Assessment year as applicable in the beginning of the current Academic Year.
2. Questions on theory should not exceed 20% of the total marks of the paper.
3. In Investment Account brokerage is to be calculated on market price only.
Suggested Readings :
1. Singhanai V. K. : Students Guide to Income Tax ; Delhi
2. Prasad, Bhgawati : Income Tax Law 7 Practice : Willey Publication; New Delhi.
3. Mehrotra H. C. : Income Tax Law & Accounts; Sahitya Bhawan, Agra.
4. Dinker Pagare : Income Tax Law and Practice; Sultan Chand & Sons, New Delhi.
5. Girish Ahuja and Ravi Gupta : Systematic Approach to Income Tax: Sahitya Bhawan
Publications, New Delhi.
6. Ghandra Mahesh and Shukla D. C. : Income Tax Law and Practices ; Pragati Publications, New Delhi.
7. Poddar Avinash S : Glimpses of GST , CCH India – A Wolter Kluwer Business
8. Batra Ashok, GST Law and Practice, CCH India– A Wolter Kluwer Business
9. Datey V S, GST Ready Reckoner, Taxmann
10. Mohan Rajat Illustrative Guide to GST, Bharat Law House
11 Poddar Avinash S., Desai Mehul P., GST Saral Samjhuti, SBD Publication, Ahmedabad
VEER NARMAD SOUTH GUJARAT UNIVERSITY
S.Y. B.COM.
BANKING- PAPER-II
Semester- III
Syllabus (In Force From June- 2015)
The objective of the paper is to give a broad idea of law and practice of banking with
Special reference to India.
1. E ploy e t of ba k’s fu d: patter of e ploy e t of funds. Requirement of
capital fund. Eligibility of capital Fund. Operating deposits in banks. External factors
affecting deposits. Principles of lending. 30%
2. Advances: Secured and unsecured advances. Meaning, Forms of advances. Margin
.importance of margin in advances. Securities for bank advances. Stock exchange
securities. LIC, bank deposit, receipts, godown receipts , security of real estate,
precaution against lending of securities. 30%
3. creation of charges: Lien, Pledge, Hypothecation, Mortgage. Reverse Mortgage.
Characteristics of Reverse Mortgage. History of reverse mortgage scheme in India.
Advantage of reverse mortgage scheme. current trends of reverse mortgage scheme
in India. 20%
4. Guarantees: Definition. Its importance in banking business. Limitation of guarantee.
Bankers duties and precaution. Rights of surety. Ends of guarantee. 20%
Reference books:
1. Law and practice of Banking. S.R. Davar.
2. Banking law and practice. M.L.Tennan
3. બેંકિગ િાનનૂ અને વ્યવહાર. ધીરૂભાઇ વેવન.
4. Banking Law and Practice in India. V.N.Mugali.
5. Practice and Law of Bankibg. H.P. Sheldon.
VEER NARMAD SOUTH GUJARAT UNIVERSITY
S.Y. B.COM.
BANKING- PAPER-Iv
Semester- Iv
Syllabus (In Force From June- 2015)
The objective of the paper is to give a broad idea of law and practice of banking with
Special reference to India.
1. Analysis of financial statementsof : Need for the study of financial statements.
I porta e of usto er’s ala e sheet to le di g a kers. A alysis of assets a d liabilities. Classification of assets and liabilities. 30%
2. Development banking and Industrial finance: meaning of development banking .
origin of development banking. Functions of development banking. Special qualities of
Development bank. Review of development bank. IDBI, SFCS, IRDBI. 30%.
3. Advance to priority sectors: Rationale of lending to the priority sector. Differential
rates. Exports finance . Export credits and guarantee corporation. 20%
4. Sample of Forms: Application forms for loan. Confidential report for customer
reputation. Answer of confidential inquiry. Aplication for opaning an Account.
(Induvisul). 20%
Reference books:
1. Law and practice of Banking. S.R. Davar.
2. Banking law and practice. M.L.Tennan
3. બેંકિગ િાનનૂ અને વ્યવહાર. ધીરૂભાઇ વેલવન.
4. Banking Law and Practice in India. V.N.Mugali.
5. Practice and Law of Bankibg. H.P. Sheldon.
VEER NARMAD SOUTH GUJARAT UNIVERSITY S. Y. B.COM Semester-III BUSINESS ADMINISTRATION (INFORCE FROM 2015 – 2016)
OBJECTIVE OF THE COURSE:-1. To impart to the students the conceptual and procedural knowledge in the functional
areas of management like human resources management, labour management .
2. To enable the students to understand concepts, principles and techniques to be applied in
the above functional areas of management.
3.To impart the knowledge of personality development
4. To develop the analytical and decision making abilities of the students through case
studies.
COURSE CONTENTS
Human Resource Management & Labour Relations
1. Human Resource Management: - Meaning of Human resources, Human Resource
Management, Human Resource Management and Personnel Management, Concept and
meaning of Talent Management. [20%]
2. Human Resource Planning :- Meaning, Importance, Process, and factors affecting of
Human Resources Planning. [15%]
3. Career Planning, Career Development and Personality Development:[20%]
a. Concept of career, career planning and succession planning
b. Career Stages
c. Elements of career development programmes
d. Steps in Career development system
e. Advantages, limitations of career planning & development
f. Personality Development(meaning,importance,methods,factor-affecting)
g. Methods of Executive Development
4. Trade Union: - Definitions, functions, rights and responsibilities of registered trade
unions. [15%]
5. Industrial Unrest: - Meaning, different forms of industrial disputes, causes, effects,
remedial measures, industrial peace and industrial harmony. [15%]
Case Study [15%]
Books of References1. Human Resource Management and Human Relations – V. P. Michael
2. Human Resource Management – V.V. Khanzode
3. Management of Human Resources – Lallan Prased, A.M. Bannerjee
4. The Personnel Management Processes – Wendall French
5. Principles of Personnel Management – Edwin Flippo
6. Personnel Management and Industrial Relations – Dale Yoder.
7. Industrial Relations and Personnel Management in india – R.S. Davar.
8. Organizational Behavior - K. Ashwathapppa
9. Organizational Behavior - L.M. Prasad.
10.General Psychology-Garret HF
11.Introduction to General psychology-Mc Graw Hill
12.Personality Development and career management:A pragmatic perspective-R.M.Onkar
13.Personality Development-Alok Kumar Dubey
14.www.essentiallifeskills.net/improveyourpersonality.html
15.en.wikipedia.org
16.General psychology-David c. Edwards,The macmillan com.-New york
17. य वकामनो व ान- अ णकुमारिसंह, आशीषकुमारिसंहजैने ेस- मोतीलालबनारसी -A/45, नारायणाफेज-1 , नई द ली-११००२८18.આ િુનક માનસશા પ રચય- બી.એ.પર ખ, popular prakashan,surat
19.મનોિવ ાન-for NET-SLET-ડૉ.બી.બી.ભીલા, િુન. થંિનમાણ બોડ,અમદાવાદ
VEER NARMAD SOUTH GUJARAT UNIVERSITYS. Y. B.COMSemester-IV
BUSINESS ADMINISTRATION(INFORCE FROM 2015 – 2016)
OBJECTIVE OF THE COURSE:-1. To impart to the students the conceptual and procedural knowledge in the functional
areas of marketing management .
2. To enable the students to understand concepts of marketing , pricing ,product and product life
cycle , marketing research and control ,marketing environment.
3. To impart the knowledge of online marketing.
4. To develop the analytical and decision making abilities of the students through case
studies.
COURSE CONTENTS
Marketing Management [25%]
1. Concepts: - Meaning of Market, Types of Market, Marketing and Marketing
Management & scope of marketing management
Concept of Marketing: - Production concept, Selling Concept, Marketing Concept, and
Social marketing concept. Concept of retail marketing ,Traditional Retail marketing(Stores and
without stores),Online Retail marketing(meaning ,elements, advantages and disadvantages
,Business model)
2. Marketing Mix and marketing Environment [30%]
Marketing Mix :- Meaning & its elements
Marketing Environment: - Meaning & factors of micro and macro environment.
Product:- concept of Product, Product life cycle, Product development, concept of
Brand and it’s need.
Pricing: - Objectives and methods of pricing, Different pricing policies and
factors affecting pricing policies.
Promotion: - Meaning, importance and elements of promotion mix.
3.Market Segmentation [10%]
- Meaning and basis of Market segmentation and its advantages.
4. Marketing Research: - Meaning, objectives, importance, scope and process of
Marketing Research. Meaning, Importance & Process of marketing control. [20%]
- 3 -
Case Study [15%]Note: Paper setter should consider syllabus and not any reference books or text books.
Books of References1.Marketing Management – Philip Kotler.
2.Modern Marketing Management – R.S. Dawar.
3.Marketing Management – Sherlekar
4.Marketing Management: Baghvathi Pillai.
5.www.slideshare.net/priyankashinde351/online-marketing-ppt
6.www.slideshare.net/Ankitha2404/emarketing-ppt
7.Frontiers of Electronic commerce-Ravi Kalakota,Andrew B. Whinston
Published by Pearson Education Pte. Ltd.
8.www.webopedia.com
9.www.techopedia.com
Veer Narmad South Gujarat University, Surat
S.Y.B.Com.
Management Paper-1
Semester - 3
( In Force From June 2015-16)Objectives: 1. To impart to the conceptual knowledge in the area of marketing.
2. To acquaint the students with the marketing problems.
Syllabus :
1.CONTEMPORARY ISSUES IN HRM
Introduction
Sexual Harresment
Employee engagement
Employee as a brand
Talent management
Career planning and management
Work life balance
E - Hrm and e - learning in India
Electronic Hrm function
E- learning
2. RECENT TECHNIQUES IN HUMAN RESOURCE MANAGEMENT
Employees for lease –
Moon Lighting by employees: Blue Moon to Full Moon –
Dual CareerGroups –
Flexitime and Flexi work
Training and Development: Organiasation’s Educational
Institutes
Management Participation in employees Organisations
Consumer Participation inCollective Bargaining
Collaborative Approach
Employees Proxy
Human ResourceAccounting
Organisational Politics
Exit Policy and Practice
Future of HRM.
3.MULTINATIONALS CORPORATIONS AND INDIAN TRANSNATIONALS
Introduction
Reasons for going International.
Features of Multinational Corporations.
Benefits of MNCs
Challenges and problems faced by MNCs
Transnational Corporations.
4.TURN-AROUND STRATEGY:
Meaning of industrial sickness
Stages of industrial sickness
Symptoms of sickness
Causes of sickness
o Structural causes
o Non-structural causes
Prevention & cure of industrial sickness
BOOKS :-
1. Leadership and management by Dr.A.Chandre Mohan
2. Personal management by C.B Memoria and V.S.P. rao
3. Labour welfare, trade unionism and industrial relations by
Punekar,Deodhar,Sankaran.(Himalaya publication)
4. “Managing new business successfully” by ramchandran
5. “managing managers” by c.s. rayudu
VEER NARMAD SOUTH GUJARAT UNIVERSITY
SY.B.COM.
MANAGEMENT –PAPER-2
TO BE ENFORCED FROM 2015 -2016
1. BUSINESS TECHNOLOGY MANAGEMENT: 25%
Where does BTM fits, BTM alignments, synchronization and Convergence, Dimensions of BTM- Process,
Organisation, Information, Technology, BTM Capabilities, BTM maturity Model.
2. BUSINESS PERFORMANCE MANAGEMENT: 35%
History, definitions and scope, methodologies, metrics and key performance indicators, Application
software types, design and Implementation. Performance appraisal, Importance of Performance
Appraisal. Problems in Performance appraisal. Should increments and promotions be based on
Performance appraisal report.Why? Merit Vs experience method of promotion.
3. SUPPLY CHAIN MANAGEMENT: 40%
Definition, Problem addressed by supply chain management, Activities/function, (strategies level
tactical level, operational level,) Importance of supply chain management, historical development in
supply chain management, supply chain business process integration, supply chain sustainability.
Concept of green supply chain management , Difference between conventional supply chain and green
supply chain advantages and barriers in GSCM Implementation.
REFERENCES:
Human Resource & Personnel Management by K.Aswathappa, “ Tata McGraw-Hill Publishing , 2nd
editions.
Supply Chain Management,Processes, Partnership, Performances, by Lambert, Douglas.M. 3rd Edition
2008.
3 legged Race, ByFaisal Hoque, V.Sambamurthy, Robert Zmud, Tom Trainer and Carl Wilson, Publishing
, Prentice Hall/BTM Institute Dec-2005
Sustained Innovation- Converging Business & Technology to Achieve Enduring Performance By Faisal
Hoque & Tery Kirk Patrick (BTM Press-March-2007.
Veer Narmad South Gujarat University, Surat
S.Y.B.Com.
Management Paper-3
Semester - 4
( In Force From June 2015-16)Objectives: 1. To impart to the conceptual knowledge in the area of marketing.
2. To acquaint the students with the marketing problems.
Syllabus :
1. WOMEN WORKERS
Introduction
Characterstics of women labour
Classification of women workers –professional, existential, in
transition, in duress
Women workers in unorganised sectors
Issues of women workers
Concern of women workers
2. CHILD LABOUR;
Concept
Classification of child Labour
Approaches to child labour
Concern for child labour
Facets of the problems and causes
Factors which reduce incidence of child labour
Factors which increase incidence of child labour
National child labour policy
Role of different agencies in combating child labour
3. TERMS AND TEAM WORK
Importance of teams
Difference between group and teams
Types of teams
Team works
Team building
Role of team members
Team effectiveness
Building trust
Team development
4. PERSONALITY AND PERCEPTION
Meaning of personality
Definition
Nature and significance
Determinants of personality
Measurement of personality
The big five models
Traits of personality
Type a and type b personalities
Meaning of perception
Elements of perception
Definition of perception
Sensation v/s perception
Characterstics of perceiver
Halo effect and sterio type
Definition of impression & image
Techniques of impression building
BOOKS :-
1. Leadership and management by Dr.A.Chandre Mohan
2. Personal management by C.B Memoria and V.S.P. rao
3. Labour welfare, trade unionism and industrial relations by
Punekar,Deodhar,Sankaran.(Himalaya publication)
4. “Managing new business successfully” by ramchandran
5. “managing managers” by c.s. rayudu
VEER NARMAD SOUTH GUJARAT UNIVERSITY
SY.B.COM.
MANAGEMENT –PAPER-4
TO BE ENFORCED FROM 2015 -2016
1. PUBLIC RELATION: 20%
Introduction, Origin and growth of Public relation, Recent trends in Public relation, Principle’s and
ethics of Public relation. Importance of public relations in the field of management.
2. EMPLOYEE WELFARE: 40%
Learning Objectives, Meaning and definition, Merits and demerits of welfare measures, Types of
welfare activities, statutory and non-statutory, Approaches to Labour welfare, Administration of
welfare facilities, safety of woman employees at work place. Measures taken by the government
for women safety. Child care Centres at work place and their usefulness. Grievance redressal cells for
employees and their functioning. sexual harassment cells and their functioning.
3. SAFETY AND HEALTH: 40%
Learning Objectives, Safety, Types of Accident, Needs for Safety, Safety Programmes, Health, Physical,
Health, Mental Health, Noise Control, Job Stress, Acquired Immune Deficiency Syndrome
(AIDS),Alcoholism and Drug Abuse. Effects of Alcoholism on family and nation. Violence in the Work
Place. Gender discrimination, Wage discrimination in males and female workers. Grievance redressal
cells for employees and their functioning.
REFERENCES:
Human Resource & Personnel Management by K.Aswathappa, “ Tata McGraw-Hill Publishing , 2nd
editions.
Supply Chain Management,Processes, Partnership, Performances, by Lambert, Douglas.M. 3rd Edition
2008.
3 legged Race, ByFaisal Hoque, V.Sambamurthy, Robert Zmud, Tom Trainer and Carl Wilson, Publishing
, Prentice Hall/BTM Institute Dec-2005
Sustained Innovation- Converging Business & Technology to Achieve Enduring Performance By Faisal
Hoque & Tery Kirk Patrick (BTM Press-March-2007.