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B.COM HONOURS SEMESTER 1
B.COM HONOURS SEMESTER 2
B.COM HONOURS SEMESTER 3
B.COM HONOURS SEMESTER 4
B.COM HONOURS SEMESTER 5
B.COM HONOURS SEMESTER 6
B.COM HONOURS SEMESTER 1

1 Business Laws
2 Financial Accounting
3 Micro Economics
4 Enviornmental Studies
1 Business Laws

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Objective: The objective of the course is to impart basic knowledge of the important business
legislation along with relevant case law.
Contents:
Unit 1: The Indian Contract Act, 1872: General Principle of Law of Contract
13 Lectures
a) Contract – meaning, characteristics and kinds
b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity,
free consent, legality of objects.
c) Void agreements
d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract.
e) Contingent contracts
f) Quasi - contracts
Unit 2: The Indian Contract Act, 1872: Specific Contract 13 Lectures
a) Contract of Indemnity and Guarantee
b) Contract of Bailment
c) Contract of Agency
Unit 3: The Sale of Goods Act, 1930 13 Lectures
a) Contract of sale, meaning and difference between sale and agreement to sell.
b) Conditions and warranties
c) Transfer of ownership in goods including sale by a non-owner
d) Performance of contract of sale
e) Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer.
Unit 4: Partnership Laws 13 Lectures
A) The Partnership Act, 1932
a. Nature and Characteristics of Partnership
b. Registration of a Partnership Firms
c. Types of Partners
d. Rights and Duties of Partners
e. Implied Authority of a Partner
f. Incoming and outgoing Partners
g. Mode of Dissolution of Partnership
B) The Limited Liability Partnership Act, 2008
a) Salient Features of LLP
b) Differences between LLP and Partnership, LLP and Company
c) LLP Agreement,
d) Partners and Designated Partners
e) Incorporation Document
f) Incorporation by Registration
g) Partners and their Relationship
B.Com (Hons.) CBCS
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Unit 5: The Negotiable Instruments Act 1881 13 Lectures
a) Meaning, Characteristics, and Types of Negotiable Instruments : Promissory Note, Bill of
Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque

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2 Financial Accounting

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B.Com (Hons.)
Paper – CH 1.2: Semester - I
FINANCIAL ACCOUNTING
Duration: 3 hrs. Max. Marks: 100
Lectures: 75
Level of knowledge: Working knowledge
Learning Objectives: The objective of this paper is to help students to acquire conceptual
knowledge of the financial accounting and to impart skills for recording various kinds of
business transactions.
COURSE CONTENTS
(PART A)
1. THEORETICAL FRAMEWORK 4 Lectures
i) Accounting as an information system, the users of financial accounting
information and their needs. Qualitative characteristics of accounting,
information. Functions, advantages and limitations of accounting. Branches of
accounting. Bases of accounting; cash basis and accrual basis.
ii) The nature of financial accounting principles – Basic concepts and conventions:
entity, money measurement, going concern, cost, realization, accruals,
periodicity, consistency, prudence (conservatism), materiality and full
disclosures.
iii) Financial accounting standards: Concept, benefits, procedure for issuing
accounting standards in India. Salient features of Accounting Standard (AS): 1
(ICAI). International Financial Reporting Standards (IFRS): - Need and procedures.
2. ACCOUNTING PROCESS 2 Lectures
From recording of business transactions to preparation of trial balance, an overview
only.
3. BUSINESS INCOME 14 Lectures
i) Measurement of business income-Net income: the accounting period, the
continuity doctrine and matching concept. Objectives of measurement.
ii) Revenue recognition: Salient features of Accounting Standard (AS): 9 (ICAI)
Recognition of expenses.
iii) The nature of depreciation. The accounting concept of depreciation. Factors in
the measurement of depreciation. Methods of computing depreciation: straight
line method and diminishing balance method; Disposal of depreciable assetschange of method. Salient features of Accounting Standard (AS): 6(ICAI)
B.Com (Hons.) Semester Course
Department of Commerce,
Delhi School of Economics,
University of Delhi, Delhi-110007
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iv) Inventories: Meaning. Significance of inventory valuation. Inventory Record
Systems: periodic and perpetual. Methods: FIFO, LIFO and Weighted Average.
Salient features of Accounting Standard (AS): 2 (ICAI)
4. FINAL ACCOUNTS 16 Lectures
i) Capital and revenue expenditures and receipts: general introduction only.
ii) Preparation of financial statements:
a) of non-corporate business entities from a trial balance;
b) of not-for-profit organizations;
c) from incomplete records: statement of affairs method and conversion method.
5. ACCOUNTING FOR HIRE PURCHASE AND INSTALMENT SYSTEMS
Concepts of operating and financial lease (theory only) 12 Lectures
6. ACCOUNTING FOR INLAND BRANCHES 15 Lectures
Concept of dependent branches; accounting aspects; debtors system, stock and
debtors system, branch final accounts system and whole sale basis system.
Independent branches: concept-accounting treatment: important adjustment entries
and preparation of consolidated profit and loss account and balance sheet.
(PART B)
7. ACCOUNTING FOR DISSOLUTION OF THE PARTNERSHIP FIRM
Insolvency of partners, sale to a limited company and piecemeal distribution.
12 Lectures
OR
(PART C)
Computerized Accounts (By using any popular accounting software)
Creation of vouchers and recording transactions, preparing reports – cash book and bank
book, ledger accounts, trial balance, Profit and Loss Account (Income Statement) and
Balance Sheets.
(College needs to take permission from the Department before starting part – „C‟)
Note:
1. Any revision of relevant accounting standard issued by ICAI would become
applicable immediately.
2. Examination Scheme for Computerized Accounts – Practical for 20 marks
through IA. The practical examination will be for 1 hour, through an internal
assessment and examination
3. The college has a choice of parts A+B or A+C.
4. Part A shall carry 55marks theory and 25 marks internal assessment.

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3 Micro Economics

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Objective: Objective of the course is to acquaint the students with the concepts of
microeconomics dealing with consumer behaviour. The course also makes the student
understand the supply side of the market through the production and cost behaviour of
firms.
Learning Outcomes: The students would be able to apply tools of consumer behaviour and
firm theory to business situations.
COURSE CONTENTS
Unit-I
The concept of demand and the elasticity of demand and supply: Demand curves:
individual‟s demand curve, market demand curve, Movements along versus shifts in the
demand curve, Elasticity of demand: price, income and cross. Concept of revenue:
Marginal and Average: Revenue and elasticity of demand. 11 lectures
Unit-II
Consumer Behaviour: Notion of indifference and preference. Indifference curve
analysis of consumer behaviour; Consumer‟s equilibrium (necessary and sufficient
conditions). Price elasticity and price consumption curve, income consumption curve
and Engel curve, price change and income and substitution effects. Consumer surplus.
Indifference curves as an analytical tool (cash subsidy v/s. kind subsidy). Revealed
Preference. 22 lectures
Unit-III
Production: Fixed and variable inputs, production function, total, average and marginal
products, law of variable proportions. Linear homogeneous production function.
Production isoquants, marginal rate of technical substitution, economic region of
production, optimal combination of resources, the expansion path, isoclines, returns to
scale. 10 lectures
Unit-IV
Cost of Production: Social and private costs of production, difference between
economic and accounting costs, long run and short run costs of production. Economies
and diseconomies of scale and the shape of the long run average cost. Learning curve
10 lectures
Unit-V
Perfect Competition: Assumptions, price and output decisions. Equilibrium of the
firm and the industry in the short and the long runs, including industry‟s long run
supply, difference between accounting and economic profits, producer surplus. Stability
Analysis –Walrasian and Marshallian. Demand -supply analysis.

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4 Enviornmental Studies

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Unit 1 : Introduction to environmental studies
 Multidisciplinary nature of environmental studies
 Scope and importance
 Need for public awareness.
(2 lectures)
Unit 2 : Ecosystems
 Concept of an ecosystem.
 Structure and function of an ecosystem.
 Energy flow in an ecosystem: food chains, food webs and ecological pyramids.
 Ecological succession.
 Case studies of the following ecosystems :
a) Forest ecosystem
b) Grassland ecosystem
c) Desert ecosystem
d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
(6 lectures)
Unit 3 : Natural Resources : Renewable and Non-renewable Resources
 Land resources and landuse change : Land as a resource, land degradation, landslides (natural &
man-induced), soil erosion and desertification.
 Forests & forest resources : Use and over-exploitation, deforestation, case studies.
 Impacts of deforestation, mining, dam building on environment, forests, biodiversity and tribal
populations.
 Resettlement and rehabilitation of project affected persons; problems and concerns, case studies
 Water resources: Use and over-exploitation of surface and ground water, floods, drought, conflicts
over water (international & inter-state).
 Food resources: World food problems, changes caused by agriculture and overgrazing, effects of
modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies.
 Energy resources: Renewable and non renewable energy sources, use of alternate energy sources,
growing energy needs, case studies.
(8 lectures)
Unit 4 : Biodiversity and Conservation
 Levels of biological diversity : genetic, species and ecosystem diversity.
 Biogeographic zones of India
 Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic and
Informational values
 Biodiversity patterns and global biodiversity hot spots
 India as a mega-biodiversity nation; Endangered and endemic species of India
 Threats to biodiversity : Habitat loss, poaching of wildlife, man-wildlife conflicts, biological
invasions.
 Conservation of biodiversity : In-situ and Ex-situ conservation of biodiversity.
(8 lectures)
Unit 5 : Environmental Pollution
 What is environmental pollution and its types?
 Causes, effects and control measures of :
a) Air pollution
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b) Water pollution – freshwater and marine
c) Soil pollution
d) Noise pollution
e) Thermal pollution
 Nuclear hazards and human health risks
 Solid waste management : Control measures of urban and industrial waste.
 Role of an individual in prevention of pollution.
 Pollution case studies.
(8 lectures)
Unit 6 : Environmental Policies & Practices
 Concept of sustainability and sustainable development.
 Water conservation & watershed management.
 Climate change, global warming, acid rain, ozone layer depletion.
 Disaster management : floods, earthquake, cyclones and landslides.
 Wasteland reclamation.
 Environment Protection Act.
 Air (Prevention and Control of Pollution) Act.
 Water (Prevention and control of Pollution) Act
 Wildlife Protection Act
 Forest Conservation Act
 Issues involved in enforcement of environmental legislation.
 Environment: rights and duties.
(7 lectures)
Unit 7 : Human Population and the Environment
 Population growth, demographic variation among nations.
 Environment, human health and welfare; infectious and lifestyle diseases in contemporary world.
 Value Education: Environmental ethics.
 Environmental communication and public awareness, case studies.
(6 lectures)
Unit 8 : Field work
 Visit to an area to document environmental assets river/ forest/ grassland/ hill/ mountain
 Visit to a local polluted site-Urban/Rural/Industrial/Agricultural
 Study of common plants, insects, birds.
 Study of simple ecosystems-pond, river, hill slopes, etc.

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B.COM HONOURS SEMESTER 2

1 Business Communication
2 Corporate Accounting
3 Macro Economics
4 Corporate Laws
1 Business Communication

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Objective: To equip students of the B.Com (Hons.) course effectively to acquire skills in reading,
writing, comprehension and communication, as also to use electronic media for business
communication.
Contents:
Unit 1: Introduction: 6 Lecture
Nature of Communication, Process of Communication, Types of Communication (verbal & Non
Verbal), Importance of Communication, Different forms of Communication
Barriers to Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal
Barriers, Cultural Barriers, Physical Barriers, Organizational Barriers
Unit 2: Business Correspondence: 6 Lecture
Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting
tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum, Inter -
office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.
Unit 3: Report Writing: 6 Lecture
Business reports, Types, Characteristics, Importance, Elements of structure, Process of writing,
Order of writing, the final draft, check lists for reports.
Unit 4: Vocabulary: 6 Lecture
Words often confused, Words often misspelt, Common errors in English.
Unit 5: Oral Presentation: 6 Lecture
Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids.

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2 Corporate Accounting

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Objectives: To help the students to acquire the conceptual knowledge of the corporate accounting
and to learn the techniques of preparing the financial statements.
Contents
Unit 1. Accounting for Share Capital & Debentures 12 Lectures
Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue
of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue
and Redemption of Debentures
Unit 2. Final Accounts 9 Lectures
Preparation of profit and loss account and balance sheet of corporate entities, excluding
calculation of managerial remuneration, Disposal of company profits
Unit 3. Valuation of Goodwill and Valuation of Shares
Concepts and calculation: simple problem only 6 Lectures
Unit 4. Amalgamation of Companies 12 Lectures
Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding
inter-company holdings). Internal reconstruction: concepts and accounting treatment
excluding scheme of reconstruction.
Unit 5. Accounts of Holding Companies/Parent Companies
Preparation of consolidated balance sheet with one subsidiary company. Relevant
provisions of Accounting Standard: 21 (ICAI). 12Lectures
Unit 6. Banking Companies 7 Lectures
Difference between balance sheet of banking and non banking company; prudential
norms. Asset structure of a commercial bank. Non-performing assets (NPA).

Unit 7. Cash Flow Statement 7 Lectures
Concepts of funds. Preparation of cash flow statement as per Indian Accounting Standard
(Ind- AS): 7.

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3 Macro Economics

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– BCH 2.4: MACRO ECONOMICS
Duration: 3 hrs. Marks: 100 Lectures: 65
Objectives: The course aims at providing the student with knowledge of basic concepts of the
macro economics. The modern tools of macro-economic analysis are discussed and the policy
framework is elaborated, including the open economy.
Contents
Unit 1: Introduction 5 Lectures
concepts and variables of macroeconomics, income, expenditure and the circular flow,
components of expenditure. Static macroeconomic analysis short and the long run –
determination of supply, determination of demand, and conditions of equilibrium
Unit 2: Economy in the short run 20 Lectures
IS–LM framework, fiscal and monetary policy, determination of aggregate demand, shifts in
aggregate demand, aggregate supply in the short and long run, and aggregate demandaggregate supply analysis.

Unit 3: Inflation, Unemployment and Labour market 20 Lectures
Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of
inflation; Unemployment – natural rate of unemployment, frictional and wait unemployment.
Labour market and its interaction with production system; Phillips curve, the trade-off between
inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational
Unit 4: Open economy 13 Lectures
Open economy – flows of goods and capital, saving and investment in a small and a large open
economy, exchange rates, Mundell – Fleming model with fixed and flexible prices in a small
open economy with fixed and with flexible exchange rates, interest-rate differentials case of a
large economy.
Unit 5: 7 Lectures
Behavioral Foundations- Investment –determinants of business fixed investment, effect of tax,
determinants of residential investment and inventory investment. Demand for Money –
Portfolio and transactions theories of demand for real balances, interest and income elasticities
of demand for real balances. Supply of money

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4 Corporate Laws

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Objective: The objective of the course is to impart basic knowledge of the provisions of the
Companies Laws and the Depository Laws along with relevant case law.
Course Contents:
1. Introduction: Characteristics of a company, concept of lifting of corporate veil. 4 Lectures
2. Types of companies, association not for profit, illegal association. 5 Lectures
3. Formation of company – Promoters, their legal position, pre-incorporation
contract and provisional contracts. 5 Lectures
4. Documents – Memorandum of Association, Articles of Association, Doctrine of
Constructive Notice and Indoor Management, Prospectus and Book Building 8 Lectures
5. Share Capital – issue, allotment and forfeiture of share, demat of share,
transmission of shares, buyback, share certificate and share warrant 7 Lectures
6. Members and shareholder – their rights and duties. 2 Lectures
7. Shareholders meetings, kinds, convening and conduct of meetings 7 Lectures
8. Management – Directors, classification of directors, dis-qualifications, appointment, legal
position, powers and duties, disclosures of interest, removal of directors, board meetings,
other managerial personnel and remuneration. 10 Lectures
9. Dividend Provisions and issue of bonus shares. 4 Lectures
10. Investigations. 3 Lectures
11. Winding up – concept and modes of winding up 4 Lectures
12. Emerging issues in company law: One Person Company (OPC), Small Company, Postal
Ballot, Small Shareholders on Board, Director Identity Number (DIN), Corporate Identity
Number (CIN), MCA-21, Online Filing of Documents, Online Registration of Company,
National Company Law Tribunal (NCLT), Limited Liability Partnership (LLP), Insider Trading,
Rating Agencies, Producer Company – concept and formation. 10 Lectures
13. Depositories Act 1996: Definitions, Rights and Obligations of Depositories,
Participants Issuers and Beneficial Owners, Inquiry and Inspections, Penalty.

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B.COM HONOURS SEMESTER 3

1 Human Resource Management
2 Income Tax Law and Practice
3 Management Principles
4 Business Statitics
5 E-commerce
1 Human Resource Management

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Objective: The objective of the course is to acquaint students with the techniques and principles to
manage human resource of an organisation.
Unit 1: Introduction 13 Lectures
Human Resource Management: Concept and Functions, Role, Status and competencies of HR
Manager, HR Policies, Evolution of HRM, HRM vs HRD. Emerging Challenges of Human
Resource Management; Workforce diversity; Empowerment; Downsizing; VRS; Human Resource
Information System
Unit 2: Acquisition of Human Resource 13 Lectures
Human Resource Planning- Quantitative and Qualitative dimensions; job analysis – job
description and job specification; Recruitment – Concept and sources; Selection – Concept and
process; test and interview; placement and induction
Unit 3: Training and Development 13 Lectures
Concept and Importance; Identifying Training and Development Needs; Designing Training
Programmes; Role-Specific and Competency-Based Training; Evaluating Training Effectiveness;
Training Process Outsourcing; Management Development; Career Development.
Unit 4: Performance Appraisal 13 Lectures
Nature, objectives and importance; Modern techniques of performance appraisal; potential
appraisal and employee counseling; job changes - transfers and promotions; Compensation:
concept and policies; job evaluation; methods of wage payments and incentive plans; fringe
benefits; performance linked compensation.
Unit 5: Maintenance 13 Lectures
Employee health and safety; employee welfare; social security; Employer-Employee relations- an
overview; grievance-handling and redressal; Industrial Disputes: causes and settlement machinery

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2 Income Tax Law and Practice

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Objective: To provide basic knowledge and equip students with application of principles and
provisions of Income-tax Act, 1961 and the relevant Rules.
Unit 1: Introduction 10 Lectures
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, total income, maximum marginal rate of tax; Permanent Account Number
(PAN)
Residential status; Scope of total income on the basis of residential status
Exempted income under section 10
Unit 2: Computation of Income under different heads-1 18 Lectures
Income from Salaries; Income from house property
Unit 3: Computation of Income under different heads-2 10 Lectures
Profits and gains of business or profession; Capital gains; Income from other sources
Unit 4: Computation of Total Income and Tax Liability 14 Lectures
Income of other persons included in assessee’s total income; Aggregation of income and set-off
and carry forward of losses; Deductions from gross total income; Rebates and reliefs
Computation of total income of individuals and firms; Tax liability of an individual and a firm;
Five leading cases decided by the Supreme Court
Unit 5: Preparation of Return of Income Practical Lab 26
Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures
of Compulsory On-Line filing of returns for specified assesses.
Note:
1. There shall be a practical examination of 20 Marks on E-filling of Income Tax Returns
using a software utility tool. The student is required to fill appropriate Form and
generate the XML file.
2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
3. Latest edition of text books and Software may be used.
Suggested readings:
1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University
Edition. Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House,
Delhi.
Journals
1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter. Current Tax Reporter, Jodhpur.
Software
1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax,
Taxmann Publication Pvt. Ltd, New Delhi. Latest version
2. ‘Excel Utility’ available at incometaxindiaefiling.gov.in

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3 Management Principles

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Objective: The objective of the course is to provide the student with an understanding
of basic management concepts, principles and practices.
Unit 1: Introduction Lectures: 13
a. Concept: Need for Study, Managerial Functions – An overview; Co-ordination:
Essence of Managership
b. Evolution of the Management Thought, Classical Approach – Taylor, Fayol,
Neo-Classical and Human Relations Approaches – Mayo, Hawthorne
Experiments, Behavioural Approach, Systems Approach, Contingency Approach –
Lawerence & Lorsch, MBO - Peter F. Drucker, Re-engineering - Hammer and
Champy, Michael Porter – Five-force analysis, Three generic strategies and valuechain, analysis, Senge’s Learning Organisation, ‘Fortune at the Bottom of the
Pyramid’ – C.K. Prahalad.
Unit 2: Planning Lectures: 13
a. Types of Plan – An overview to highlight the differences
b. Strategic planning – Concept, process, Importance and limitations
c. Environmental Analysis and diagnosis (Internal and external environment) –
Definition, Importance and Techniques (SWOT/TOWS/WOTS-UP, BCG Matrix,
Competitor Analysis), Business environment; Concept and Components
d. Decision-making – concept, importance; Committee and Group Decision-making,
Process, Perfect rationality and bounded rationality, Techniques (qualitative and
quantitative, MIS, DSS)
Unit 3: Organising Lectures: 13
Concept and process of organising – An overview, Span of management, Different
types of authority (line, staff and functional), Decentralisation, Delegation of
authority
Formal and Informal Structure; Principles of Organising; Network Organisation
Structure
Unit 4: Staffing and Leading Lectures: 13
a. Staffing: Concept of staffing, staffing process
b. Motivation: Concept, Importance, extrinsic and intrinsic motivation; Major
Motivation theories - Maslow’s Need-Hierarchy Theory; Hertzberg’s Two-factor
Theory, Vroom’s Expectation Theory.
c. Leadership: Concept, Importance, Major theories of Leadership (Likert’s scale
theory, Blake and Mouten’s Managerial Grid theory, House’s Path Goal theory,
Fred Fielder’s situational Leadership), Transactional leadership, Transformational
Leadership, Transforming Leadership.
d. Communication: Concept, purpose, process; Oral and written communication;
Formal and informal communication networks, Barriers to communication,
Overcoming barriers to communication.
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Unit 5: Control Lectures: 13
a. Control: Concept, Process, Limitations, Principles of Effective Control, Major
Techniques of control - Ratio Analysis, ROI, Budgetary Control, EVA,
PERT/CPM.
b. Emerging issues in Management

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4 Business Statitics

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Objective: The objective of this course is to familiarise students with the basic statistical tools
used for managerial decision-making.
Unit 1: Statistical Data and Descriptive Statistics (9 Lectures)
a. Nature and Classification of data: univariate, bivariate and multivariate data; time-series and
cross-sectional data
b. Measures of Central Tendency
i. Mathematical averages including arithmetic mean, geometric mean and harmonic mean.
Properties and applications.
ii. Positional Averages
Mode and Median (and other partition values including quartiles, deciles, and percentiles)
(including graphic determination)
c. Measures of Variation: absolute and relative.
Range, quartile deviation, mean deviation, standard deviation, and their coefficients, Properties
of standard deviation/variance
d. Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures; Concept of
Kurtosis
Unit 2: Probability and Probability Distributions (10 Lectures)
a. Theory of Probability. Approaches to the calculation of probability; Calculation of event
probabilities. Addition and multiplication laws of probability (Proof not required);
Conditional probability and Bayes’ Theorem (Proof not required)
b. Expectation and variance of a random variable
c. Probability distributions:
i. Binomial distribution: Probability distribution function, Constants, Shape, Fitting of
binomial distribution
ii. Poisson distribution: Probability function, (including Poisson approximation to
binomial distribution), Constants, Fitting of Poisson distribution
iii. Normal distribution: Probability distribution function, Properties of normal curve,
Calculation of probabilities
Unit 3: Simple Correlation and Regression Analysis (10 Lectures)
a. Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and
non-linear, Correlation and Causation, Scatter diagram, Pearson’s co-efficient of
correlation; calculation and properties (Proof not required). Correlation and Probable error;
Rank Correlation
b. Regression Analysis: Principle of least squares and regression lines, Regression equations
and estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients; Standard Error of Estimate and its use in interpreting the results.
Unit 4: Index Numbers (10 Lectures)
Meaning and uses of index numbers; Construction of index numbers: fixed and chain base:
univariate and composite. Aggregative and average of relatives – simple and weighted
Tests of adequacy of index numbers, Base shifting, splicing and deflating. Problems in the
construction of index numbers; Construction of consumer price indices: Important share price
indices, including BSE SENSEX and NSE NIFTY
B.Com (Hons.) CBCS
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Unit 5: Time Series Analysis (8 Lectures)
Components of time series; Additive and multiplicative models; Trend analysis: Fitting of trend
line using principle of least squares – linear, second degree parabola and exponential. Conversion
of annual linear trend equation to quarterly/monthly basis and vice-versa; Moving averages;
Seasonal variations: Calculation of Seasonal Indices using Simple averages, Ratio-to-trend, and
Ratio-to-moving averages methods. Uses of Seasonal Indices
UNIT 6: Sampling Concepts, Sampling Distributions and Estimation: (5 Lectures)
Sampling: Populations and samples, Parameters and Statistics, Descriptive and inferential
statistics; Sampling methods (including Simple Random sampling, Stratified sampling, Systematic
sampling, Judgement sampling, and Convenience sampling)
Concept of Sampling distributions and Theory of Estimation: Point and Interval estimation of
means (large samples) and proportions.
Practical Lab: 26
The students will be familiarized with software (Spreadsheet and/or SPSS) and the statistical
and other functions contained therein related to formation of frequency distributions and
calculation of averages, measures of Dispersion and variation, correlation and regression coefficient.

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5 E-commerce

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Objectives: To enable the student t o become familiar with the mechanism for conducting
business transactions through electronic means
Contents
Unit 1: Introduction: (8 Lectures)
Meaning, nature, concepts, advantages, disadvantages and reasons for transacting online,
types of E-Commerce, e-commerce business models (introduction , key elements of a
business model and categorizing major E-commerce business models), forces behind ecommerce.
Technology used in E-commerce: The dynamics of world wide web and internet( meaning,
evolution and features) ; Designing, building and launching e-commerce website (A systematic
approach involving decisions regarding selection of hardware, software, outsourcing vs. in-house
development of a website)
Unit 2: Security and Encryption: (8 Lectures)
Need and concepts, the e-commerce security environment: (dimension, definition and scope of esecurity), security threats in the E-commerce environment (security intrusions and breaches,
attacking methods like hacking, sniffing, cyber-vandalism etc.), technology solutions (Encryption,
security channels of communication, protecting networks and protecting servers and clients),
Unit 3: IT Act 2000 and Cyber Crimes (8 Lectures)
IT Act 2000: Definitions, Digital signature, Electronic governance, Attribution, acknowledgement and
dispatch of electronic records, Regulation of certifying authorities, Digital signatures certificates, Duties
of subscribers, Penalties and adjudication, Appellate Tribunal, Offences and Cyber-crimes
Unit 4: E-payment System: (8 Lectures, 4 Practical Lab)
Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money), digital
signatures (procedure, working and legal position), payment gateways, online banking (meaning,
concepts, importance, electronic fund transfer, automated clearing house, automated ledger
posting), risks involved in e-payments.
Unit 5: On-line Business Transactions: (8 Lectures, 4 Practical Lab)
Meaning, purpose, advantages and disadvantages of transacting online, E-commerce
applications in various industries like {banking, insurance, payment of utility bills, online
marketing, e-tailing (popularity, benefits, problems and features), online services (financial, travel
and career), auctions, online portal, online learning, publishing and entertainment} Online
shopping (amazon, snapdeal, alibaba, flipkart, etc.)
Unit 6: Website designing (18 Practical Lab)
Introduction to HTML; tags and attributes: Text Formatting, Fonts, Hypertext Links, Tables,
Images, Lists, Forms, Frames, Cascading Style Sheets.

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B.COM HONOURS SEMESTER 4

1 Business Mathematics
2 Computer Application
3 Cost Accounting
4 Enterpreneurship
5 Indian Economy
1 Business Mathematics

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Objective: The objective of this course is to familiarize the students with the basic mathematical
tools, with an emphasis on applications to business and economic situations.
Unit 1: Matrices and Determinants Lectures 11
a. Algebra of matrices. Inverse of a matrix, Matrix Operation – Business Application
b. Solution of system of linear equations (having unique solution and involving not more than
three variables) using matrix inversion Method and Cremer’s Rule, The Leontief Input Output
Model (Open Model Only).

Unit 2: Calculus I Lectures 10
a. Mathematical functions and their types- linear, quadratic, polynomial, exponential,
b. Logarithmic function Concepts of limit, and continuity of a function
c. Concept and rules of differentiation, Maxima and Minima involving second or higher order
derivatives.
d Concept of Marginal Analysis, Concept of Elasticity, Applied Maximum and Minimum
Problems including effect of Tax on Monopolist’s optimum price and quantity, Economic Order
Quantity.
Unit 3: Calculus II Lectures 16
a. Partial Differentiation: Partial derivatives up to second order; Homogeneity of functions and
Euler’s theorem; Total differentials; Differentiation of implicit functions with the help of
total differentials
b. Maxima and Minima: Cases of two variables involving not more than one constraint
including the use of the Lagrangian multiplier.
c. Integration: Standard forms. Methods of integration – by substitution, by parts, and by use
of partial fractions; Definite integration; Finding areas in simple cases
d. Application of Integration to marginal analysis. Consumer’s and Producer’s Surplus, Rate of
Sales and the Learning Curve
Unit 4: Mathematics of Finance Lectures 5, Practical Lab 12
a. Rates of interest-nominal, effective– and their inter-relationships in different compounding
situations.
b. Compounding and discounting of a sum using different types of rates.
c. Types of annuities, like ordinary, due, deferred, continuous, perpetual, and their future and
present values using different types of rates of interest. Depreciation of Assets.
(General annuities to be excluded)
Unit 5: Linear Programming Lectures 10, Practical Lab 14
a. Formulation of linear programming problem (LPP). Graphical solution to LPP. Cases of
unique and multiple optimal solutions. Unbounded solutions, infeasibility, and redundant
constraints.
b. Solution to LPP using Simplex method – maximization and minimization cases. Shadow
prices of the resources. Identification of unique and multiple optimal solutions, unbounded
solution, infeasibility and degeneracy

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2 Computer Application

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Paper – BCH 4.3: COMPUTER APPLICATIONS IN BUSINESS
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical Lab 52
Objectives: To provide computer skills and knowledge for commerce students and to enhance the
student understands of usefulness of information technology tools for business operations.
Unit 1: Word Processing 6 Lectures, Practical Lab 6
Introduction to word Processing, Word processing concepts, Use of Templates, Working with
word document: Editing text, Find and replace text, Formatting, spell check, Autocorrect,
Autotext; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header
and footer, Tables: Inserting, filling and formatting a table; Inserting Pictures and Video; Mail
Merge: including linking with Database; Printing documents
Creating Business Documents using the above facilities

Unit 2: Preparing Presentations 6 Lectures, Practical Lab 6
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts,
Symbols, Media; Design; Transition; Animation; and Slideshow.
Creating Business Presentations using above facilities

Unit 3: Spreadsheet and its Business Applications 12 Lectures, Practical Lab 12
Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing, and Printing a
worksheet; Handling operators in formula, Project involving multiple spreadsheets, Organizing
Charts and graphs
Generally used Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and
Time, Lookup and reference, Database, and Text functions
Unit 4: Creating Business Spreadsheet 12 Lectures, Practical Lab 12
Creating spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll
statements; Capital Budgeting; Depreciation Accounting; Graphical representation of data;
Frequency distribution and its statistical parameters; Correlation and Regression
Unit 5: Database Management System 16 Lectures, Practical Lab 16

Database Designs for Accounting and Business Applications: Reality- Expressing the
Application; Creating Initial design in Entity Relationship(ER) Model; Transforming ER Model to
Relational data model concepts; Implementing RDM design using an appropriate DBMS.
SQL and Retrieval of Information: Basic Queries in SQL; Embedded Queries in SQL; Insert,
Delete and Update statements in SQL
DBMS Software: Environment; Tables; Forms; Queries; Reports; Modules;
Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting, Managing the data
records of Employees, Suppliers and Customers.
Note:
1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred in the detailed course above,
is not available in that software, to that extent it will be deemed to have been modified.
2. There shall be a practical examination of 100 Marks (Practical-80 Marks, Viva-10 Marks
and Work Book- 10 Marks) and duration of Examination shall be 3 Hrs.
3. Teaching arrangement need to be made in the computer Lab
4. There shall be four lectures per class and 4 Practical Lab periods per batch to be
taught in computer Lab.
Suggested Readings:The suggested readings and guidelines shall be notified by the university
department at least once in three years based on the selected software.

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3 Cost Accounting

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B.Com. (Hons.): Semester - IV
Paper – BCH 4.1: COST ACCOUNTING
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: To acquaint the students with basic concepts used in cost accounting, various methods
involved in cost ascertainment and cost accounting book keeping systems.
CONTENTS:
Unit 1: Introduction (6 Lectures)
Meaning, objectives and advantages of cost accounting; Difference between cost accounting and
financial accounting; Cost concepts and classifications; Elements of cost; Installation of a
costing system; Role of a cost accountant in an organisation
Unit 2: Elements of Cost: Material and Labour (14 Lectures)
a. Materials: Material/inventory control techniques. Accounting and control of purchases,
storage and issue of materials. Methods of pricing of materials issues — FIFO, LIFO, Simple
Average, Weighted Average, Replacement, Standard Cost. Treatment of Material Losses
b. Labour: Accounting and Control of labour cost. Time keeping and time booking. Concept and
treatment of idle time, over time, labour turnover and fringe benefits. Methods of wage
payment and the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece wage.

Unit 3: Elements of Cost: Overheads (8 Lectures)
Classification, allocation, apportionment and absorption of overheads; Under- and overabsorption; Capacity Levels and Costs; Treatments of certain items in costing like interest on
capital, packing expenses, bad debts, research and development expenses; Activity based cost
allocation.
Unit 4: Methods of Costing (28 Lectures)
Unit costing, Job costing, Contract costing, Process costing (process losses, valuation of work in
progress, joint and by-products), Service costing (only transport).
Unit 5: Book Keeping in Cost Accounting (9 Lectures)
Integral and non-integral systems; Reconciliation of cost and financial accounts
Suggested Reading:
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan , Cost Accounting: A
Managerial Emphasis, Pearson Education.
2. Drury, Colin. Management and Cost Accounting. Cengage Learning.
3. Jawahar Lal, Cost Accounting. McGraw Hill Education
4. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. PHI Learning
5. Rajiv Goel, Cost Accounting. International Book House
6. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi.
7. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers
8. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
9. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahavir
Book Depot, New Delhi.
10. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons
11. H.V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt. Ltd.
Note: Latest edition of text books may be used

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4 Enterpreneurship

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Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a career
option and creative thinking and behavior.
Contents:
Unit 1: Introduction
Meaning, elements, determinants and importance of entrepreneurship and creative behavior;
Entrepreneurship and creative response to the society’ problems and at work; Dimensions of
entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international
entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship (10 Lectures)
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises
Concept of business groups and role of business houses and family business in India; The
contemporary role models in Indian business: their values, business philosophy and behavioural
orientations; Conflict in family business and its resolution (10 Lectures)
Unit 3: Public and private system of stimulation, support and sustainability of entrepreneurship.
Requirement, availability and access to finance, marketing assistance, technology, and industrial
accommodation, Role of industries/entrepreneur’s associations and self-help groups, The concept,
role and functions of business incubators, angel investors, venture capital and private equity fund.
(10 Lectures)
Unit 4: Sources of business ideas and tests of feasibility.
Significance of writing the business plan/ project proposal; Contents of business plan/ project
proposal; Designing business processes, location, layout, operation, planning & control;
preparation of project report (various aspects of the project report such as size of investment,
nature of product, market potential may be covered); Project submission/ presentation and
appraisal thereof by external agencies, such as financial/non-financial institutions (10 Lectures)
Unit 5: Mobilising Resources (10 Lectures)
Mobilising resources for start-up. Accommodation and utilities; Preliminary contracts with the
vendors, suppliers, bankers, principal customers; Contract management: Basic start-up problems

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5 Indian Economy

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INDIAN ECONOMY
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: This course seeks to enable the student to grasp the major economic problems in India
and their solution.
Unit 1: Basic Issues in Economic Development (10 Lectures)
Concept and Measures of Development and Underdevelopment; Human Development
Unit 2: Basic Features of the Indian Economy at Independence (10 Lectures)
Composition of national income and occupational structure, the agrarian scene and industrial
structure
Unit 3: Policy Regimes (15 Lectures)
a) The evolution of planning and import substituting industrialization.
b) Economic Reforms since 1991.
c) Monetary and Fiscal policies with their implications on economy
Unit 4: Growth, Development and Structural Change (15 Lectures)
a) The experience of Growth, Development and Structural Change in different phases of
growth and policy regimes across sectors and regions.
b) The Institutional Framework: Patterns of assets ownership in agriculture and industry;
Policies for restructuring agrarian relations and for regulating concentration of economic
power;
c) Changes in policy perspectives on the role of institutional framework after 1991.
d) Growth and Distribution; Unemployment and Poverty; Human Development;
Environmental concerns.
e) Demographic Constraints: Interaction between population change and economic
development.
Unit 5: Sectoral Trends and Issues (15 Lectures)
a) Agriculture Sector: Agrarian growth and performance in different phases of policy
regimes i.e. pre green revolution and the two phases of green revolution; Factors
influencing productivity and growth; the role of technology and institutions; price policy,
the public distribution system and food security.
b) Industry and Services Sector: Phases of Industrialisation – the rate and pattern of
industrial growth across alternative policy regimes; Public sector – its role, performance
and reforms; The small scale sector; Role of Foreign capital.
c) Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of
Payments: Structural Changes and Performance of India’s Foreign Trade and Balance of
Payments; Trade Policy Debate; Export policies and performance; Macro Economic
Stabilisation and Structural Adjustment; India and the WTO, Role of FDI, Capital account
convertibility,

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B.COM HONOURS SEMESTER 5

1 Principles Of Marketing
2 Fundammentals of Financial Management
1 Principles Of Marketing

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Objective: The objective of this course is to provide basic knowledge of concepts, principles,
tools and techniques of marketing.
Contents:
Unit 1: Introduction: 13 Lectures
Nature, scope and importance of marketing; Evolution of marketing; Selling vs Marketing;
Marketing mix, Marketing environment: concept, importance, and components (Economic,
Demographic, Technological, Natural, Socio-Cultural and Legal).
Unit 2: 13 Lectures
a. Consumer Behaviour: Nature and Importance, Consumer buying decision process; Factors
influencing consumer buying behaviour.
b. Market segmentation: concept, importance and bases; Target market selection; Positioning
concept, importance and bases; Product differentiation vs. market segmentation.
Unit 3: Product: 13 Lectures
Concept and importance, Product classifications; Concept of product mix; Branding, packaging
and labeling; Product-Support Services; Product life-cycle; New Product Development Process;
Consumer adoption process.
Unit 4: 13 Lectures
a. Pricing: Significance. Factors affecting price of a product. Pricing policies and strategies.
b. Distribution Channels and Physical Distribution: Channels of distribution - meaning and
importance; Types of distribution channels; Functions of middle man; Factors affecting choice
of distribution channel; Wholesaling and retailing; Types of Retailers; e-tailing, Physical
Distribution.
Unit 5: 13 Lectures
a. Promotion: Nature and importance of promotion; Communication process; Types of
promotion: advertising, personal selling, public relations & sales promotion, and their
distinctive characteristics; Promotion mix and factors affecting promotion mix decisions;
b. Recent developments in marketing: Social Marketing, online marketing, direct marketing,
services marketing, green marketing, Rural marketing; Consumerism

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2 Fundammentals of Financial Management

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Objective: To familiarize the students with the principles and practices of financial management.
CONTENTS
Unit 1: Introduction (8 Lectures)
Nature, scope and objective of Financial Management, Time value of money, Risk and return
(including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities
Unit 2: Investment Decisions
The Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting Rate
of Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),
Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and RiskAdjusted Discount Rate. (12 Lectures, 16 Practical Lab)
Unit 3: Financing Decisions
Cost of Capital and Financing Decision: Sources of long-term financing Estimation of components
of cost of capital. Methods for Calculating cost of equity capital, Cost of Retained Earnings, Cost
of Debt and Cost of Preference Capital, Weighted Average cost of capital (WACC) and Marginal
cost of capital. Capital structure –Theories of Capital Structure (Net Income, Net Operating
Income, MM Hypothesis, Traditional Approach). Operating and financial leverage; Determinants
of capital structure (15 Lectures, 10 Practical Lab)
Unit 4: Dividend Decisions
Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and
stock dividends; Dividend policies in practice (12 Lectures)
Unit 5: Working Capital Decisions
Concepts of working capital, the risk-return trade off, sources of short-term finance, working
capital estimation, cash management, receivables management, inventory management and
payables management. (15 Lectures)
Note:
1. In addition the students will work on Spreadsheet for doing basic calculations in
finance (Unit 2 and 3 above) and hence can be used for giving students subject
related assignments for their internal assessment.
2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
3. Latest edition of text books may be used

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B.COM HONOURS SEMESTER 6

1 Auditing and Corporate Governance
2 Indirect Tax Law
1 Auditing and Corporate Governance

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Objective: To provide knowledge of auditing principles, procedures and techniques in accordance
with current legal requirements and professional standards and to give an overview of the
principles of Corporate Governance and Corporate Social Responsibility
Contents:
Unit 1: Introduction (11 Lectures)
Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification of
Audit, Audit Planning, Internal Control – Internal Check and Internal Audit; Audit Procedure –
Vouching and verification of Assets & Liabilities.
Unit 2: Audit of Companies (11 Lectures)
Audit of Limited Companies: Company Auditor- Qualifications and disqualifications,
Appointment, Rotation, Removal, Remuneration, Rights and Duties Auditor’s Report- Contents
and Types. Liabilities of Statutory Auditors under the Companies Act 2013
Unit 3: Special Areas of Audit (11 Lectures)
Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit;
Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Computer aided
audit techniques and tools; Auditing Standards; Relevant Case Studies/Problems;
Unit 4: Corporate Governance (11 Lectures)
Conceptual framework of Corporate Governance: Theories & Models, Broad Committees;
Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common
Governance Problems Noticed in various Corporate Failures. Codes & Standards on Corporate
Governance

Unit 5: Business Ethics (10 Lectures)
Morality and ethics, business values and ethics, approaches and practices of business ethics,
corporate ethics, ethics program, codes of ethics, ethics committee; Ethical Behaviour: Concepts
and advantages; Rating Agencies; Green Governance; Clause 49 and Listing Agreement
Unit 6: Corporate Social Responsibility (CSR): (11 Lectures)
Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social Responsibility;
Relationship of CSR with Corporate Sustainability; CSR and Business Ethics, CSR and Corporate
Governance; CSR provisions under the Companies Act 2013; CSR Committee; CSR Models,
Codes, and Standards on CSR

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2 Indirect Tax Law

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Objective: To provide basic knowledge and equip students with application of principles and
provisions of Service Tax, VAT, Central Excise, and Customs Laws.
Contents:
Unit 1: Service Tax-I (18 Lectures)
Service tax – concepts and general principles, Charge of service tax and taxable services,
Unit 2: Service Tax-II (18 Lectures)
Valuation of taxable services, Payment of service tax and filing of returns, Penalties, CENVAT
Credit
Unit 3: VAT (9 Lectures)
VAT – concepts and general principles, Calculation of VAT Liability including input Tax Credits,
Small Dealers and Composition Scheme, VAT Procedures
Unit 4: Central Excise (10 Lectures)
Central Excise Law in brief – Goods, Excisable goods, Manufacture and Manufacturer, Valuation,
CENVAT, Basic procedures, Export, SSI, Job Work
Unit 5: Customs Law (10 Lectures)
Basic concepts of customs law, Territorial waters, high seas, Types of custom duties – Basic,
Countervailing & Anti- Dumping Duty, Safeguard Duty, Valuation, Customs Procedures, Import
and Export Procedures, Baggage, Exemptions

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