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Bcom Programme Semester 1
Bcom Programme Semester 2
Bcom Programme Semester 3
Bcom Programme Semester 4
Bcom Programme Semester 5
Bcom Programme Semester 6
Bcom Programme Semester 1

1 Enviornmental Studies
2 Financial Accounting
3 Business Organization and Management
4 English Language
1 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
2
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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2 Financial Accounting

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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.
CONTENTS
Unit 1: (a) Theoretical Framework 3 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 First-Time Adoption of Indian Accounting Standard
(Ind-AS) 101. International Financial Reporting Standards (IFRS): - Need and procedures.
(b) Accounting Process 2 Lectures
From recording of a business transaction to preparation of trial balance including adjustments
(c) Computerised Accounting Systems 26 Practical Lab
Computerised Accounting Systems: Computerized Accounts by using any popular accounting
software: Creating a Company; Configure and Features settings; Creating Accounting Ledgers
and Groups; Creating Stock Items and Groups; Vouchers Entry; Generating Reports - Cash
Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Funds Flow
Statement, Cash Flow Statement
Selecting and shutting a Company; Backup and Restore data of a Company
Unit 2: (a) Business Income 8 Lectures
i. Measurement of business income-Net income: the accounting period, the continuity doctrine
and matching concept. Objectives of measurement.
ii. Revenue recognition: 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 assets-change of method.
iv. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems:
periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features of
Indian Accounting Standard (IND-AS): 2
(b) Final Accounts 7 Lectures
Capital and revenue expenditures and receipts: general introduction only. Preparation of
financial statements of non-corporate business entities
B.Com.: CBCS Scheme
Unit 3: Accounting for Hire-Purchase and Installment Systems, Consignment, and Joint Venture
i) Accounting for Hire-Purchase Transactions, Journal entries and ledger accounts in the books
of Hire Vendors and Hire purchaser for large value items including Default and repossession.
ii) Consignment: Features, Accounting treatment in the books of the consignor and
consignee.
iii) Joint Venture: Accounting procedures: Joint Bank Account, Records Maintained by Coventurer of (a) all transactions (b) only his own transactions. (Memorandum joint venture
account).
15 Lectures
Unit 4: Accounting for Inland Branches 9 Lectures
Concept of dependent branches; accounting aspects; debtors system, stock and debtors system,
branch final accounts system and whole sale basis system. Independent branches: conceptaccounting treatment: important adjustment entries and preparation of consolidated profit and
loss account and balance sheet.
Unit 5: Accounting for Dissolution of Partnership Firm
Accounting of Dissolution of the Partnership Firm Including Insolvency of partners, sale to a
limited company and piecemeal distribution

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3 Business Organization and Management

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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
2
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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4 English Language

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AECC: English Communication
English Communication Credits: 2
Preamble:
The purpose of this course is to introduce students to the theory,
fundamentals and tools of communication and to develop in them vital
communication skills which should be integral to personal, social and
professional interactions. One of the critical links among human beings and
an important thread that binds society together is the ability to share thoughts,
emotions and ideas through various means of communication: both verbal
and non-verbal. In the context of rapid globalization and increasing
recognition of social and cultural pluralities, the significance of clear and
effective communication has substantially enhanced.
The present course hopes to address some of these aspects through an
interactive mode of teaching-learning process and by focusing on various
dimensions of communication skills. Some of these are:
Language of communication, various speaking skills such as personal
communication, social interactions and communication in professional
situations such as interviews, group discussions and office environments,
important reading skills as well as writing skills such as report writing, notetaking etc.
While, to an extent, the art of communication is natural to all living beings, in
today’s world of complexities, it has also acquired some elements of science.
It is hoped that after studying this course, students will find a difference in
their personal and professional interactions.
The recommended readings given at the end are only suggestive; the
students and teachers have the freedom to consult other materials on various
units/topics given below. Similarly, the questions in the examination will be
aimed towards assessing the skills learnt by the students rather than the
textual content of the recommended books.
1. Introduction: Theory of Communication, Types and modes of
Communication
2. Language of Communication:
Verbal and Non-verbal
(Spoken and Written)
Personal, Social and Business
Barriers and Strategies
Intra-personal, Inter-personal and Group communication

3. Speaking Skills:
Monologue
Dialogue
Group Discussion
Effective Communication/ Mis- Communication
Interview
Public Speech
4. Reading and Understanding
Close Reading
Comprehension
Summary Paraphrasing
Analysis and Interpretation
Translation(from Indian language to English and vice-versa)
Literary/Knowledge Texts
5. Writing Skills
Documenting
Report Writing
Making notes
Letter writing

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Bcom Programme Semester 2

1 Hindi /Modern/ English -AECC
2 Business Laws
3 Business Mathematics and Statistics
4 Hindi /Modern Indian Language (Language 2)
1 Hindi /Modern/ English -AECC

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2 Business Laws

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BUSINESS LAWUnit 1: The Indian Contract Act, 1872: General Principles 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 Contracts 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
B.Com.: CBCS Scheme
12
g) Partners and their Relationship
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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3 Business Mathematics and Statistics

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B.Com.: Semester I I
Paper BC 1.3: BUSINESS ORGANISATION AND MANAGEMENT
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: The course aims to provide basic knowledge to the students about the organisation and
management of a business enterprise.
Contents
Unit 1: Foundation of Indian Business Lectures: 13
Manufacturing and service sectors; Small and medium enterprises; Problems and government policy.
India’s experience of liberalisation and globalisation. Technological innovations and skill development.
‘Make in India’ Movement. Social responsibility and ethics
Emerging opportunities in business; Franchising, Outsourcing, and E-commerce.
Unit 2:Business Enterprises Lectures: 13
Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family Firm, Partnership firm, Joint
Stock Company, Cooperative society; Limited Liability Partnership; Choice of Form of Organisation.
Government - Business Interface; Rationale and Forms of Public Enterprises. International Business.
Multinational Corporations.
Unit 3:Management and Organisation Lectures: 13
The Process of Management: Planning; Decision-making; Strategy Formulation.
Organizing: Basic Considerations; Departmentation – Functional, Project, Matrix and Network;
Delegation and Decentalisation of Authority; Groups and Teams.
Unit 4:Leadership, Motivation and Control Lectures: 13
Leadership: Concept and Styles; Trait and Situational Theory of Leadership.
Motivation: Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors Theory.
Communication: Process and Barriers; Control: Concept and Process.
Unit V: Functional Areas of Management Lectures: 13
Marketing Management: Marketing Concept; Marketing Mix; Product Life Cycle; Pricing Policies and
Practices
Financial Management: Concept and Objectives; Sources of Funds – Equity Shares, Debentures,
Venture Capital and Lease Finance. Securities Market, Role of SEBI.
Human Resource Management: Concept and Functions; Basic Dynamics of Employer - Employee
Relations.

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4 Hindi /Modern Indian Language (Language 2)

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Bcom Programme Semester 3

1 Company Law
2 Income Tax Law and Practice
3 Hindi /Modern Indian Language
4 Computer Application In Business
1 Company Law

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Objective: The objective of the course is to impart basic knowledge of the provisions of the
Companies Act 2013. Case studies involving issues in company law are required to be
discussed.
UNIT 1: 15 Lectures
Introduction – Administration of Company Law [including National Company Law Tribunal
(NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics
of a company; lifting of corporate veil; types of companies including one-person company,
small company and dormant company; association not for profit; illegal association; formation
of company, on-line filing of documents, promoters, their legal position, pre-incorporation
contract; on-line registration of a company.
UNIT 2: 15 Lectures
Documents – Memorandum of association, Articles of association, Doctrine of constructive
notice and indoor management prospectus-shelf and red herring prospectus, Misstatement in
prospectus, GDR; Book building; Issue, allotment and forfeiture of share, Transmission of
shares, Buyback and provisions regarding buyback; Issue of bonus shares.
UNIT 3: 15 Lectures
Management: Classification of directors, women directors, independent director, small
shareholder’s director; Disqualifications, director identity number (DIN); Appointment; Legal
positions, powers and duties; removal of directors; Key managerial personnel, managing
director, manager;
Meetings of shareholders and board; Types of meeting, convening and conduct of meetings,
postal ballot, meeting through video conferencing, e-voting; Committees of Board of Directors
- Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship
Committee, Corporate Social Responsibility Committee.
UNIT 4: 10 Lectures
Dividends, Accounts, Audit– Provisions relating to payment of Dividend, Provisions relating
to Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of
Auditors, Auditors' Report, Secretarial Audit.
UNIT V: 10 Lectures
Winding Up - Concept and modes of Winding Up.
Insider-Trading, Whistle-Blowing – Insider-Trading; meaning and legal provisions; Whistleblowing: Concept and Mechanism

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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

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3 Hindi /Modern Indian Language
4 Computer Application In Business

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B.Com.: Semester III
Paper BC 3.4: COMPUTER APPLICATIONS IN BUSINESS
Duration: 3 hrs. Marks: 100 Lectures: 26, 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 3 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 3 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 10 Lectures, Practical Lab 20
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 10 Lectures, Practical Lab 20
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

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Bcom Programme Semester 4

1 Business Communication
2 Corporate Accounting
3 Cost Accounting
4 E-commerce
1 Business Communication

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Objective: To equip students of the B.Com course effectively to acquire skills in reading, writing,
comprehension and communication, as also to use electronic media for business communication.
Content:
Unit 1: 13 lectures
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 13 lectures
Business Correspondence: 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 13 lectures
Report Writing: Business reports, Types, Characteristics, Importance, Elements of structure, Process of
writing, Order of writing, the final draft, check lists for reports.
Unit 4 13 lectures
Vocabulary: Words often confused, Words often misspelt, Common errors in English.
Unit 5 13 lectures
Oral Presentation: Importance, Characteristics, Presentation Plan, Power point presentation, Visual
aids

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2 Corporate Accounting

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Objectives: To enable the students to acquire the basic 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 intercompany 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. Accounts of Banking Companies 7 Lectures
Difference between balance sheet of banking and non-banking companies; Prudential norms;
Asset structure of a commercial bank; Non-performing assets (NPA)
Unit 7. Cash Flow Statement 7 Lectures
Concept of funds, Preparation of cash flow statement as per Indian Accounting Standard (IndAS): 7.

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3 Cost Accounting

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Paper BC 4.3: 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 over-absorption;
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

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4 E-commerce

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Paper BC 4.4: E-Commerce
Duration: 3 hrs. Marks: 100 Lectures: 40, Practical Lab 26
Objectives: To enable the student to 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 e-commerce.
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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Bcom Programme Semester 5

1 Discipline Elective-1
2 Discipline Elective-2
3 Enterpreneurship
4 Principles Of Micro Economics
1 Discipline Elective-1

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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 machineryObjective: 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

Paper BC 5.1 (c): AUDITING AND CORPORATE GOVERNANCE
Duration: 3 hrs. Marks: 100 Lectures: 65
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;
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 Discipline Elective-2

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FUNDAMENTALS OF FINANCIAL MANAGEMENT
Duration: 3 hrs. Marks: 100 Lectures: 65
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 Decision
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. (20 Lectures)
Unit 3: Financing Decision
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. (20 Lectures)
Unit 4: Dividend Decisions (12 Lectures)
Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and
stock dividends; Dividend policies in practice
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. 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 laws (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, ExemptionsObjective: 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 problem

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3 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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4 Principles Of Micro Economics

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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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Bcom Programme Semester 6

1 Personal selling and Salesmanship
2 Indian Economy
3 Discipline Elective-4
4 Discipline Elective-3
1 Personal selling and Salesmanship

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Paper BC 6.3: Personal Selling and Salesmanship
Duration: 3 hrs. Marks: 100 Lectures: 50
Objective: The purpose of this course is to familiarize the students with the fundamentals of personal selling
and the selling process. They will be able to understand selling as a career and what it takes to be a
successful salesman.
Unit 1:
Introduction to Personal Selling: Nature and importance of personal selling, myths of selling, Difference
between Personal Selling, Salesmanship and Sales Management, Characteristics of a good salesman, types of
selling situations, types of salespersons, Career opportunities in selling, Measures for making selling an
attractive career. (12 Lectures)
Unit- II
Buying Motives: Concept of motivation, Maslow’s theory of need hierarchy; Dynamic nature of motivation;
Buying motives and their uses in personal selling (13 lectures)
Unit- III
Selling Process: Prospecting and qualifying; Pre-approach; Approach; Presentation and demonstration;
handling of objections; Closing the sale; Post sales activities. (12 lectures)
Unit- IV
Sales Reports: reports and documents; sales manual, Order Book, Cash Memo; Tour Diary, Daily and
Periodical Reports; Ethical aspects of Selling

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2 Indian Economy

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Objectives: This course seeks to enable the student to grasp the major economic problems in India and
their solutions. It also seeks to provide an understanding of modern tools of macro-economic analysis
and policy framework.
Contents
Unit 1: Basic Issues and features of Indian Economy (13 Lectures)
Concept and Measures of Development and Underdevelopment; Human Development; Composition of
national income and occupational structure
Unit 2: Policy Regimes (13 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 3: Growth, Development and Structural Change (13 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 4: Sectoral Trends and Issues (13 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,
Unit 5:Inflation, Unemployment and Labour market 23 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 rationa

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3 Discipline Elective-4

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Objective: To provide Basic knowledge of corporate tax planning and its impact on decision-making.
Unit 1: Introduction 9 Lectures
Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in India; Types of companies;
Residential status of companies and tax incidence; Tax liability and minimum alternate tax; Tax on
distributed profits
Unit 2: Tax planning-1 12 Lectures
Tax planning with reference to setting up of a new business: Locational aspect, nature of business, form
of organization;
Tax planning with reference to financial management decision - Capital structure, dividend including
deemed dividend and bonus shares;
Tax planning with reference to sale of scientific research assets
Unit 3: Tax planning-2 15 Lectures
Tax planning with reference to specific management decisions - Make or buy; own or lease; repair or
replace
Tax planning with reference to employees’ remuneration
Tax planning with reference to receipt of insurance compensation
Tax planning with reference to distribution of assets at the time of liquidation
Unit 4: Special provisions relating to non-residents 12 Lectures
Double taxation relief; Provisions regulating transfer pricing; Advance rulings; Advance pricing
agreement
Unit 5:Tax planning with reference to business restructuring 17 Lectures
Amalgamation, Demerger, Slump sale, Conversion of sole proprietary concern/partnership firm into
company, Conversion of company into LLP, Transfer of assets between holding and subsidiary
companies

 

BC 6.1 (b): Banking and Insurance
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: To impart knowledge about the basic principles of the banking and insurance
Contents
Unit 1: Introduction: 13 Lectures
Origin of banking: definition, banker and customer relationship, General and special types of customers,
Types of deposits, Origin and growth of commercial banks in India. Financial Services offered by banks,
changing role of commercial banks, types of banks
Unit 2:Cheques and Paying Banker 13 Lectures
Crossing and endorsement - meaning, definitions, types and rules of crossing.
Duties, Statutory protection in due course, collecting bankers: duties, statutory protection for holder in
due course, Concept of negligence.
Unit 3:Banking Lending 13 Lectures
Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advances against
various securities.
Unit 4:Internet Banking 13 Lectures
Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/
Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic
purse, Digital cash.
Unit V: Insurance 13 Lectures
Basic concept of risk, Types of business risk, Assessment and transfer, Basic principles of utmost good
faith, Indemnity, Economic function, Proximate cause, Subrogation and contribution, Types of
insurance: Life and Non-life, Re-insurance, Risk and return relationship, Need for coordination. Power,
functions and Role of IRDA, Online Insurance

Objective: To impart the students, knowledge about the use of financial, cost and other data for the purpose
of managerial planning, control and decision making.
COURSE CONTENTS:
Unit 1: Introduction (6 Lectures)
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost
accounting and management accounting, Cost control and Cost reduction, Cost management
Unit 2: Budgetary Control (10 Lectures)
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, objectives,
merits, and limitations. Budget administration. Functional budgets. Fixed and flexible budgets. Zero
base budgeting. Programme and performance budgeting.
Unit 3: Standard Costing (12 Lectures)
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages,
limitations and applications. Variance Analysis – material, labour, overheads and sales variances.
Disposition of Variances, Control Ratios.
Unit 4: Marginal Costing (12 Lectures)
Absorption versus Variable Costing: Distinctive features and income determination. Cost-VolumeProfit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods. Angle of
incidence, margin of safety, Key factor, determination of cost indifference point.

Unit 5: Decision Making (20 Lectures)
Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various short
term decision making situations – profitable product mix, Acceptance or Rejection of special/
export offers, Make or buy, Addition or Elimination of a product line, sell or process further,
operate or shut down. Pricing Decisions: Major factors influencing pricing decisions, various
methods of pricing
Unit 5: Contemporary Issues (5 Lectures)
Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional

Objectives: This course seeks to enhance the skills needed for computerized accounting system and
to enable the students to develop simple accounting applications.
Unit-1: Computerized Accounting: Using Generic Software (12 Lectures, 12 Practical Lab)
Taxation: TDS, VAT and Service Tax
Auditing in Computerized Accounting system: Statutory Audit, Voucher verification, Verification of
related party transaction, CAAT: Various Tools
Unit-2: Designing Computerised Accounting System (24 Lectures, 24 Practical Lab)
Designing Computerised Accounting System using a DBMS Package
Creating a voucher entry Form,
Preparing ledgers with SQL, Form, and Report
Preparing Trial Balance with SQL and Report
Unit-3: Designing Accounting Support System (16 Lectures, 16 Practical Lab)
Designing Supplier and customers System for Accounting using Form, Query, Module, and Report;
Designing Payroll System for Accounting using Form, Query, Module, and Report
Performance Measurement: Financial and Non-Financial measures. Transfer Pricing

Objective: The objective of the course is to familiarise the students with the concepts, importance and
dynamics of international business and India’s involvement with global business. The course also seeks
to provide theoretical foundations of international business to the extent these are relevant to the global
business operations and developments.
Unit 1: 13 Lectures
a. Introduction to International Business: Globalisation and its importance in world economy;
Impact of globalization; International business vs. domestic business: Complexities of
international business; Modes of entry into international business.
b. International Business Environment: National and foreign environments and their components -
economic, cultural and political-legal environments
Unit –II 13 Lectures
a. Theories of International Trade – an overview ( Classical Theories, Product Life Cycle theory,
Theory of National Competitive Advantage); Commercial Policy Instruments - tariff and nontariff measures – difference in Impact on trade, types of tariff and non tariff barriers ( Subsidy,
Quota and Embargo in detail) ; Balance of payment account and its components.
b. International Organizations and Arrangements: WTO – Its objectives, principles, organizational
structure and functioning; An overview of other organizations – UNCTAD,; Commodity and
other trading agreements (OPEC).
Unit –III 13 Lectures
a. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among
countries in Europe, North America and Asia (NAFTA, EU , ASEAN and SAARC) .
b. International Financial Environment: International financial system and institutions (IMF and
World Bank – Objectives and Functions) ; Foreign exchange markets and risk management;
Foreign investments - types and flows; Foreign investment in Indian perspective
Unit –IV 13 Lectures
a. Organisational structure for international business operations; International business
negotiations.
b. Developments and Issues in International Business: Outsourcing and its potentials for India;
Role of IT in international business; International business and ecological considerations.
Unit –V 13 Lectures
a. Foreign Trade Promotion Measures and Organizations in India; Special economic zones (SEZs)
and export oriented units (EOUs), ; Measures for promoting foreign investments into and from
India; Indian joint ventures and acquisitions abroad.
b. Financing of foreign trade and payment terms – sources of trade finance ( Banks, factoring,
forfaiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in
advance, Letter of Credit, Documentary Collection, Open Account

 

Objective: The purpose of this course is to familiarize the students with the activities in a modern
office. Smooth functioning of any organization depends upon the way various activities are organized,
facilities provided to the staff working in the office, the working environment and the tools and
equipments used in office.
Contents
Unit 1:
Office and Office Management: Meaning of office. Functions of office – primary and administrative
management functions, importance of office, duties of the office manager, his qualities and essential
qualifications. (7 Lectures)
Filing and Indexing: Filing and Indexing – Its meaning and importance, essentials of good filing,
centralized vs. decentralized filing, system of classification, methods of filing and filing equipment,
Weeding of old records, meaning and need for indexing, various types of indexing. (7 Lectures)
Unit 2:
Mail and Mailing Procedures: Mailing Procedures – meaning and importance of mail, centralization of
mail handling work, its advantages, room equipment and accessories, sorting tables and rack, letter
opener, time and date stamps, postal franking machine, addressing machine, mailing scales, mailing
through post, courier, email, appending files with email. Inward and outward mail – receiving, sorting,
opening, recording, making, distributing, folding of letters sent, maintenance of peon book, dispatching,
courier services, central receipt and dispatch. (8 Lectures)
Forms and Stationery: Office Forms – introduction, meaning, importance of forms, advantages of
using forms, disadvantages of using forms, type of forms, factors affecting forms design, principles of
form design, form control. Stationery – introduction, types of stationery used in offices, importance of
managing stationery, selection of stationery, essential requirements for a good system of dealing with
stationery, purchasing principles, purchase procedure, standardization of stationery. (5 Lectures)
Unit 3:
Modern Office Equipments: Modern Office Equipment – Introduction, meaning and Importance of
office automation, objectives of office mechanization, advantages, disadvantages, factors determining
office mechanization. Kind of office machines: personal computers, photocopier, fax, telephone,
telephone answering machine, dictating machines, Audio Visual Aids. (5 Lectures)
Budget: Budget - Annual, revised and estimated. Recurring and non-recurring heads of expenditure
(5 Lectures)
Audit: Audit process- Vouching, verification and valuation (in brief). Consumables/ Stock register and
Asset register. Procedure for disposal of records and assets. (5 Lectures)
Unit 4:
Banking facilities: Types of accounts. Passbook and cheque book. Other forms used in banks. ATM
and money transfer. (5 Lectures)
Abbreviations/Terms used in Offices: Explanation of abbreviations/terms used in offices in day-to-day
work,
Modes of Payment: Types of payments handled such as postal orders, Cheque (crossed/uncrossed),
post-dated and pre-dated Cheques, stale Cheque, dishonored Cheque. (5 Lectures)
B.Com.: CBCS Scheme
45
UNIT V:
Role of Secretary: Definition; Appointment; Duties and Responsibilities of a Personal Secretary;
Qualifications for appointment as Personal Secretary. Modern technology and office communication,
email, voice mail, internet, multimedia, scanner, video-conferencing, web-casting. Agenda and Minutes
of Meeting. Drafting, fax-messages, email. Maintenance of appointment diary

 

 

 

 

 

Objective: To familiarize the students with different investment alternatives, introduce them to the
framework of their analysis and valuation and highlight the role of investor protection.
Contents
Unit 1: The Investment Environment (10 Lectures)
The investment decision process, Types of Investments – Commodities, Real Estate and Financial
Assets, the Indian securities market, the market participants and trading of securities, security market
indices, sources of financial information, Concept of return and risk, Impact of Taxes and Inflation on
return.
Unit 2: Fixed Income Securities (15 Lectures)
Bond features, types of bonds, estimating bond yields, Bond Valuation types of bond risks, default risk
and credit rating.
Unit 3: Approaches to Equity Analysis (15 Lectures)
Introductions to Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis, dividend
capitalisation models, and price-earnings multiple approach to equity valuation.
Unit 4:Portfolio Analysis and Financial Derivatives (15 Lectures)
Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds; Introduction to Financial
Derivatives; Financial Derivatives Markets in India
Unit 5: Investor Protection (10 Lectures)
Role of SEBI and stock exchanges in investor protection; Investor grievances and their redressal system,
insider trading, investors’ awareness and activism

 

 

Objective: This paper seeks to familarise the students with of their rights as a consumer, the social
framework of consumer rights and legal framework of protecting consumer rights. It also provides an
understanding of the procedure of redress of consumer complaints, and the role of different agencies in
establishing product and service standards. The student should be able to comprehend the business
firms’ interface with consumers and the consumer related regulatory and business environment.
Unit 1: Conceptual Framework 13Lectures
Consumer and Markets: Concept of Consumer, Nature of markets, Concept of Price in Retail and
Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labeling and packaging
Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-Grievancescomplaint, Consumer Complaining Behaviour: Alternatives available to Dissatisfied Consumers;
Internal and External Complaint handling: Corporate Redress Systems and Public Redress Systems
Unit 2: The Consumer Protection Act, 1986 (CPA) 13 Lecture
Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in service,
spurious goods and services, unfair trade practice, restrictive trade practice.
Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer Protection
Councils at the Central, State and District Levels, Basic Consumer Rights; Adjudicatory Bodies:
District Forums, State Commissions, National Commission: Their Composition, Powers, and
Jurisdiction (Pecuniary and Territorial), Role of Supreme Court under the CPA.

Unit 3: Grievance Redress Mechanism under the Consumer Protection Act, 1986:13 lectures
Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for filing and
hearing of a complaint; Disposal of cases, Relief/Remedy to be be provided; Temporary Injunction,
Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and penalties.
Seven Leading Cases decided under Consumer Protection Act: Medical Negligence; Banking;
Insurance; Housing & Real Estate; Electricity, Water, and Telecom Services; Education; Defective
Product; Unfair Trade Practice.
Unit 4: Industry Regulators and Consumer Complaint Redress Mechanism 13 lectures
i. Banking: RBI and Banking Ombudsman
ii. Insurance: IRDA and Insurance Ombudsman
iii. Telecommunication: TRAI
iv. Food Products: FSSAI (an overview)
v. Electricity Supply: Electricity Regulatory Commission
vi. Advertising: ASCI
Unit 5: Consumerism in India 13 Lectures
Consumer Movement in India:; Evolution of Consumer Movement in India. Formation of consumer
organizations and their role in consumer protection, Recent developments in Consumer Protection in
India, National Consumer Helpline, Citizens Charter, Product testing.
B.Com.: CBCS Scheme
48
Quality and Standardization: Voluntary and Mandatory standards; Role of BIS, Indian Standards
Mark (ISI), Ag-mark, Hallmarking, Licensing and Surveillance; ISO: An overview

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4 Discipline Elective-3

Classes
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Syllabus
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Syllabus

CORPORATE TAX PLANNING
Objective: To provide Basic knowledge of corporate tax planning and its impact on decision-making.
Unit 1: Introduction 9 Lectures
Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in India; Types of companies;
Residential status of companies and tax incidence; Tax liability and minimum alternate tax; Tax on
distributed profits
Unit 2: Tax planning-1 12 Lectures
Tax planning with reference to setting up of a new business: Locational aspect, nature of business, form
of organization;
Tax planning with reference to financial management decision - Capital structure, dividend including
deemed dividend and bonus shares;
Tax planning with reference to sale of scientific research assets
Unit 3: Tax planning-2 15 Lectures
Tax planning with reference to specific management decisions - Make or buy; own or lease; repair or
replace
Tax planning with reference to employees’ remuneration
Tax planning with reference to receipt of insurance compensation
Tax planning with reference to distribution of assets at the time of liquidation
Unit 4: Special provisions relating to non-residents 12 Lectures
Double taxation relief; Provisions regulating transfer pricing; Advance rulings; Advance pricing
agreement
Unit 5:Tax planning with reference to business restructuring 17 Lectures
Amalgamation, Demerger, Slump sale, Conversion of sole proprietary concern/partnership firm into
company, Conversion of company into LLP, Transfer of assets between holding and subsidiary
companies

 

B. Com.: Semester VI
Paper BC 6.1 (b): Banking and Insurance
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: To impart knowledge about the basic principles of the banking and insurance
Contents
Unit 1: Introduction: 13 Lectures
Origin of banking: definition, banker and customer relationship, General and special types of customers,
Types of deposits, Origin and growth of commercial banks in India. Financial Services offered by banks,
changing role of commercial banks, types of banks
Unit 2:Cheques and Paying Banker 13 Lectures
Crossing and endorsement - meaning, definitions, types and rules of crossing.
Duties, Statutory protection in due course, collecting bankers: duties, statutory protection for holder in
due course, Concept of negligence.
Unit 3:Banking Lending 13 Lectures
Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advances against
various securities.
Unit 4:Internet Banking 13 Lectures
Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/
Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic
purse, Digital cash.
Unit V: Insurance 13 Lectures
Basic concept of risk, Types of business risk, Assessment and transfer, Basic principles of utmost good
faith, Indemnity, Economic function, Proximate cause, Subrogation and contribution, Types of
insurance: Life and Non-life, Re-insurance, Risk and return relationship, Need for coordination. Power,
functions and Role of IRDA, Online Insurance

 

 

MANAGEMENT ACCOUNTING
Duration: 3 hours Marks: 100 Lectures: 65
Objective: To impart the students, knowledge about the use of financial, cost and other data for the purpose
of managerial planning, control and decision making.
COURSE CONTENTS:
Unit 1: Introduction (6 Lectures)
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost
accounting and management accounting, Cost control and Cost reduction, Cost management
Unit 2: Budgetary Control (10 Lectures)
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, objectives,
merits, and limitations. Budget administration. Functional budgets. Fixed and flexible budgets. Zero
base budgeting. Programme and performance budgeting.
Unit 3: Standard Costing (12 Lectures)
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages,
limitations and applications. Variance Analysis – material, labour, overheads and sales variances.
Disposition of Variances, Control Ratios.
Unit 4: Marginal Costing (12 Lectures)
Absorption versus Variable Costing: Distinctive features and income determination. Cost-VolumeProfit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods. Angle of
incidence, margin of safety, Key factor, determination of cost indifference point.

Unit 5: Decision Making (20 Lectures)
Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various short
term decision making situations – profitable product mix, Acceptance or Rejection of special/
export offers, Make or buy, Addition or Elimination of a product line, sell or process further,
operate or shut down. Pricing Decisions: Major factors influencing pricing decisions, various
methods of pricing
Unit 5: Contemporary Issues (5 Lectures)
Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional
Performance Measurement: Financial and Non-Financial measures. Transfer Pricing

 

Objectives: This course seeks to enhance the skills needed for computerized accounting system and
to enable the students to develop simple accounting applications.
Unit-1: Computerized Accounting: Using Generic Software (12 Lectures, 12 Practical Lab)
Taxation: TDS, VAT and Service Tax
Auditing in Computerized Accounting system: Statutory Audit, Voucher verification, Verification of
related party transaction, CAAT: Various Tools
Unit-2: Designing Computerised Accounting System (24 Lectures, 24 Practical Lab)
Designing Computerised Accounting System using a DBMS Package
Creating a voucher entry Form,
Preparing ledgers with SQL, Form, and Report
Preparing Trial Balance with SQL and Report
Unit-3: Designing Accounting Support System (16 Lectures, 16 Practical Lab)
Designing Supplier and customers System for Accounting using Form, Query, Module, and Report;
Designing Payroll System for Accounting using Form, Query, Module, and Report

 

Paper BC 6.2 (a): INTERNATIONAL BUSINESS
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: The objective of the course is to familiarise the students with the concepts, importance and
dynamics of international business and India’s involvement with global business. The course also seeks
to provide theoretical foundations of international business to the extent these are relevant to the global
business operations and developments.
Unit 1: 13 Lectures
a. Introduction to International Business: Globalisation and its importance in world economy;
Impact of globalization; International business vs. domestic business: Complexities of
international business; Modes of entry into international business.
b. International Business Environment: National and foreign environments and their components -
economic, cultural and political-legal environments
Unit –II 13 Lectures
a. Theories of International Trade – an overview ( Classical Theories, Product Life Cycle theory,
Theory of National Competitive Advantage); Commercial Policy Instruments - tariff and nontariff measures – difference in Impact on trade, types of tariff and non tariff barriers ( Subsidy,
Quota and Embargo in detail) ; Balance of payment account and its components.
b. International Organizations and Arrangements: WTO – Its objectives, principles, organizational
structure and functioning; An overview of other organizations – UNCTAD,; Commodity and
other trading agreements (OPEC).
Unit –III 13 Lectures
a. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among
countries in Europe, North America and Asia (NAFTA, EU , ASEAN and SAARC) .
b. International Financial Environment: International financial system and institutions (IMF and
World Bank – Objectives and Functions) ; Foreign exchange markets and risk management;
Foreign investments - types and flows; Foreign investment in Indian perspective
Unit –IV 13 Lectures
a. Organisational structure for international business operations; International business
negotiations.
b. Developments and Issues in International Business: Outsourcing and its potentials for India;
Role of IT in international business; International business and ecological considerations.
Unit –V 13 Lectures
a. Foreign Trade Promotion Measures and Organizations in India; Special economic zones (SEZs)
and export oriented units (EOUs), ; Measures for promoting foreign investments into and from
India; Indian joint ventures and acquisitions abroad.
b. Financing of foreign trade and payment terms – sources of trade finance ( Banks, factoring,
forfaiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in
advance, Letter of Credit, Documentary Collection, Open Account)

 

Office Management and Secretarial Practice
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: The purpose of this course is to familiarize the students with the activities in a modern
office. Smooth functioning of any organization depends upon the way various activities are organized,
facilities provided to the staff working in the office, the working environment and the tools and
equipments used in office.
Contents
Unit 1:
Office and Office Management: Meaning of office. Functions of office – primary and administrative
management functions, importance of office, duties of the office manager, his qualities and essential
qualifications. (7 Lectures)
Filing and Indexing: Filing and Indexing – Its meaning and importance, essentials of good filing,
centralized vs. decentralized filing, system of classification, methods of filing and filing equipment,
Weeding of old records, meaning and need for indexing, various types of indexing. (7 Lectures)
Unit 2:
Mail and Mailing Procedures: Mailing Procedures – meaning and importance of mail, centralization of
mail handling work, its advantages, room equipment and accessories, sorting tables and rack, letter
opener, time and date stamps, postal franking machine, addressing machine, mailing scales, mailing
through post, courier, email, appending files with email. Inward and outward mail – receiving, sorting,
opening, recording, making, distributing, folding of letters sent, maintenance of peon book, dispatching,
courier services, central receipt and dispatch. (8 Lectures)
Forms and Stationery: Office Forms – introduction, meaning, importance of forms, advantages of
using forms, disadvantages of using forms, type of forms, factors affecting forms design, principles of
form design, form control. Stationery – introduction, types of stationery used in offices, importance of
managing stationery, selection of stationery, essential requirements for a good system of dealing with
stationery, purchasing principles, purchase procedure, standardization of stationery. (5 Lectures)
Unit 3:
Modern Office Equipments: Modern Office Equipment – Introduction, meaning and Importance of
office automation, objectives of office mechanization, advantages, disadvantages, factors determining
office mechanization. Kind of office machines: personal computers, photocopier, fax, telephone,
telephone answering machine, dictating machines, Audio Visual Aids. (5 Lectures)
Budget: Budget - Annual, revised and estimated. Recurring and non-recurring heads of expenditure
(5 Lectures)
Audit: Audit process- Vouching, verification and valuation (in brief). Consumables/ Stock register and
Asset register. Procedure for disposal of records and assets. (5 Lectures)
Unit 4:
Banking facilities: Types of accounts. Passbook and cheque book. Other forms used in banks. ATM
and money transfer. (5 Lectures)
Abbreviations/Terms used in Offices: Explanation of abbreviations/terms used in offices in day-to-day
work,
Modes of Payment: Types of payments handled such as postal orders, Cheque (crossed/uncrossed),
post-dated and pre-dated Cheques, stale Cheque, dishonored Cheque. (5 Lectures)
B.Com.: CBCS Scheme
45
UNIT V:
Role of Secretary: Definition; Appointment; Duties and Responsibilities of a Personal Secretary;
Qualifications for appointment as Personal Secretary. Modern technology and office communication,
email, voice mail, internet, multimedia, scanner, video-conferencing, web-casting. Agenda and Minutes
of Meeting. Drafting, fax-messages, email. Maintenance of appointment diary. (13 Lectures)

 

 

Paper BC 6.2 (c): FUNDAMENTALS OF INVESTMENT
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: To familiarize the students with different investment alternatives, introduce them to the
framework of their analysis and valuation and highlight the role of investor protection.
Contents
Unit 1: The Investment Environment (10 Lectures)
The investment decision process, Types of Investments – Commodities, Real Estate and Financial
Assets, the Indian securities market, the market participants and trading of securities, security market
indices, sources of financial information, Concept of return and risk, Impact of Taxes and Inflation on
return.
Unit 2: Fixed Income Securities (15 Lectures)
Bond features, types of bonds, estimating bond yields, Bond Valuation types of bond risks, default risk
and credit rating.
Unit 3: Approaches to Equity Analysis (15 Lectures)
Introductions to Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis, dividend
capitalisation models, and price-earnings multiple approach to equity valuation.
Unit 4:Portfolio Analysis and Financial Derivatives (15 Lectures)
Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds; Introduction to Financial
Derivatives; Financial Derivatives Markets in India
Unit 5: Investor Protection (10 Lectures)
Role of SEBI and stock exchanges in investor protection; Investor grievances and their redressal system,
insider trading, investors’ awareness and activism

 

 

Paper BC 6.2 (d): Consumer Protection
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: This paper seeks to familarise the students with of their rights as a consumer, the social
framework of consumer rights and legal framework of protecting consumer rights. It also provides an
understanding of the procedure of redress of consumer complaints, and the role of different agencies in
establishing product and service standards. The student should be able to comprehend the business
firms’ interface with consumers and the consumer related regulatory and business environment.
Unit 1: Conceptual Framework 13Lectures
Consumer and Markets: Concept of Consumer, Nature of markets, Concept of Price in Retail and
Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labeling and packaging
Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-Grievancescomplaint, Consumer Complaining Behaviour: Alternatives available to Dissatisfied Consumers;
Internal and External Complaint handling: Corporate Redress Systems and Public Redress Systems
Unit 2: The Consumer Protection Act, 1986 (CPA) 13 Lecture
Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in service,
spurious goods and services, unfair trade practice, restrictive trade practice.
Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer Protection
Councils at the Central, State and District Levels, Basic Consumer Rights; Adjudicatory Bodies:
District Forums, State Commissions, National Commission: Their Composition, Powers, and
Jurisdiction (Pecuniary and Territorial), Role of Supreme Court under the CPA.

Unit 3: Grievance Redress Mechanism under the Consumer Protection Act, 1986:13 lectures
Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for filing and
hearing of a complaint; Disposal of cases, Relief/Remedy to be be provided; Temporary Injunction,
Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and penalties.
Seven Leading Cases decided under Consumer Protection Act: Medical Negligence; Banking;
Insurance; Housing & Real Estate; Electricity, Water, and Telecom Services; Education; Defective
Product; Unfair Trade Practice.
Unit 4: Industry Regulators and Consumer Complaint Redress Mechanism 13 lectures
i. Banking: RBI and Banking Ombudsman
ii. Insurance: IRDA and Insurance Ombudsman
iii. Telecommunication: TRAI
iv. Food Products: FSSAI (an overview)
v. Electricity Supply: Electricity Regulatory Commission
vi. Advertising: ASCI
Unit 5: Consumerism in India 13 Lectures
Consumer Movement in India:; Evolution of Consumer Movement in India. Formation of consumer
organizations and their role in consumer protection, Recent developments in Consumer Protection in
India, National Consumer Helpline, Citizens Charter, Product testing.

 

Quality and Standardization: Voluntary and Mandatory standards; Role of BIS, Indian Standards
Mark (ISI), Ag-mark, Hallmarking, Licensing and Surveillance; ISO: An overview

 

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