St.

Xavier’s University, Kolkata

Syllabus For BCOM Course

Academic Year (AY)[2021-22]

Action Area IIIB

New Town, Kolkata – 700160
West Bengal, India
Email : enquiry@[Link]
Website : [Link]
Tel : 033-66249815
 COURSE OUTLINE
Clas CIA MARKS End-
Full Pass
Se sifi- Sem Cre
Paper Code Course Title Mar Mar AT Mar
m cati WT O dits
ks ks T
on ks
BCHRCC110T CC Financial Accounting 100 40 10 5 5 80 6
BCHRCC120T CC Business Law 100 40 10 5 5 80 6
BCHRGE130T GE Micro Economics 100 40 10 5 5 80 6
I
BCHRAE140T AE Business Communication-I 50 20 5 2.5 2.5 40 1
BCHRAE150T AE Environmental Studies -I 50 20 5 2.5 2.5 40 1
BCHRFN160A AC Foundation Course-I * 50 15 – 50 1
TOTAL 450 TOTAL 21
BCHRCC210T CC Cost Accounting 100 40 10 5 5 80 6
BCHRCC220T CC Corporate Law 100 40 10 5 5 80 6
BCHRGE230T GE Macro Economics 100 40 10 5 5 80 6
II
BCHRAE240T AE Business Communication-II 50 20 5 2.5 2.5 40 1
BCHRAE250T AE Environmental Studies - II 50 20 5 2.5 2.5 40 1
BCHRFN260A AC Foundation Course- II * 50 15 – 50 1
TOTAL 450 TOTAL 21
Management Principles and
BCHRCC310T CC 100 40 10 5 5 80 6
Applications
BCHRCC320T CC Income Tax Law and Practice 100 40 10 5 5 80 6
BCHRCC330T CC Human Resource Management 100 40 10 5 5 80 6
Business Mathematics and
III BCHRGE340T GE 75 30 10 2.5 2.5 60
Statistics –I (Theory)
6
Business Mathematics and
BCHRGE340P GE 25 10 - 2.5 2.5 20
Statistics –I (Practical)
BCHRSE350T SE E-Commerce (Theory) 75 30 10 2.5 2.5 60
4
BCHRSE350P SE E-Commerce (Practical) 25 10 - 2.5 2.5 20
TOTAL 500 TOTAL 28
BCHRCC410T CC Management Accounting 100 40 10 5 5 80 6
Computer Application in
BCHRCC420T CC 25 10 3 - 2 20
Business (Theory)
6
Computer Application in
BCHRCC420P CC 75 30 - 12 3 60
Business (Practical)
IV BCHRCC430T CC Indian Economy 100 40 10 5 5 80 6
Business Mathematics and
BCHRGE440T GE 75 30 10 2.5 2.5 60
Statistics-II (Th.)
6
Business Mathematics and
BCHRGE440P GE 25 10 - 2.5 2.5 20
Statistics-II (Pr.)
BCHRSE450T SE Entrepreneurship 100 40 10 5 5 80 4
TOTAL 500 TOTAL 28
BCHRCC510T CC Principles of Marketing 100 40 10 5 5 80 6
Fundamentals of Financial
BCHRCC520T CC 100 40 10 5 5 80 6
Management
BCHRDS531T DS Corporate Accounting 100 40 10 5 5 80 6
V
BCHRDS541T DS Banking & Insurance 100 40 10 5 5 80 6
Consumer Affairs and
BCHRDS532T DS 100 40 10 5 5 80 6
Consumer Care
BCHRDS542T DS Advertising 100 40 10 5 5 80 6
TOTAL 600 TOTAL 24
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 COURSE OUTLINE
Clas CIA MARKS End-
Full Pass
Se sifi- Sem Cre
Paper Code Course Title Mar Mar AT
m cati WT O Mar dits
ks ks T
on ks
Auditing-Corporate
BCHRCC610T CC 100 40 10 5 5 80 6
Governance
Business Research Methods
BCHRCC620T CC 40 16 10 – – 30
(Th.)
Business Research Methods 6
BCHRCC620P CC 10 4 10
VI (Pr.)
BCHRCC620J CC Project Work 50 20 – 5 5 40
BCHRCC630T CC Indirect Tax Law 100 40 10 5 5 80 6
Financial Markets Institutions
BCHRDS641T DS 100 40 10 5 5 80 6
& Financial Services
BCHRDS642T DS International Business 100 40 10 5 5 80 6
TOTAL 400 TOTAL 24

Colour Code Illustration : Finance Marketing

ACRONYMS (AS APPLICABLE) :

CC=Core T=Theory
GE =Generic Elective P=Practical
AE=Ability Enhancement Compulsory Course WT= Written test
AC= Additional Compulsory Course A=Assignment
SE= Skill Enhancement Elective Course ATT=Attendance
The
DS= Discipline Specific Elective O=Others (Seminar, Assignment, etc.)

PAPER CODE ILLUSTRATION:

Commerce Semester no. Optional Paper no.
(If any)

B C H R C C 6 1 0 T Theory

Bachelor Honours Regular Core Course Paper no.

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 SEMESTER : I

PAPER : I – FINANCIAL ACCOUNTING

Total Marks : (80+20) Semester : I Paper Code: BCHRCC110T
___________________________________________________________________________________________________________________
CONTENTS : Lectures: 92
Unit 1 :
a) Theoretical Framework : 5 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 the financial accounting principles – Basic concepts and conventions: entity,
money, measurement going concern, cost, realization accruals, periodicity, consistency,
prudence (conservation), 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: -Need and procedures
b) Accounting Process : 5 Lectures
 From recording of a business transaction to preparation of trial balance including adjustments
and rectification of errors.
Unit 2 :
a) Business Income : 14 Lectures
i) Revenue recognition: Recognition of Expenses [Relevant Accounting Standard]
ii) Accounting for Property, Plant and Equipment. 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.
[Relevant Accounting Standard]
iii) Inventories: Meaning, Significance of inventory valuation. Inventory Record Systems:
Periodic and perpetual Methods: FIFO and weighted Average.
[Relevant Accounting Standard]
b) Final Account : 14 Lectures
 Capital and revenue expenditures and receipts: general introduction only. Preparation of
financial statements of non-corporate business entities (Sole proprietorship and Partnership)
Unit 3 : Accounting for Hire Purchases and Instalment Systems : 14 Lectures
Calculation of interest, partial and full repossession, Hire purchase trading (Total Cash price
basis), stock and debators system; Concepts of operating and financial lease (Theory only)

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Unit 4 : Accounting for Inland Branches : 14 Lectures
Concept of dependent branches; Accounting aspects: debators system, stock and debators
system, branch final accounts system and whole –sale system. Independent branches:
concept –accounting treatment: important adjustment entries and preparation of
consolidated profit and loss accounting and balance sheet.
Unit 5 : Departmental Accounting : 5 Lectures
Unit 6 : Accounting for Dissolution of the partnership Firm : 14 Lectures
Accounting for Dissolution of the Partnership Firm Including Insolvency of partners, sale to
a limited company and piecemeal distribution
Unit 7 : Financial Statements of Non-Profit Organisation : 7 Lectures

Suggested Reading :
1. Hanifand Mukherjee - Financial Accounting –McGraw –Hill Education India [Link]
2. M.C Shukla and T. S Grewal – Advanced Accountancy, S. Chand, New Delhi
3. Maheswari and Maheswari –Financial Accounting, Himalaya Publishing Co.
4. R.L. Gupta and M. Radhaswamy – Advanced Accountancy, Sultan Chand, New Delhi
5. A. Basu – Financial Accounting, TEE DEE Publication, Kolkata.
6. D.S. Rawat – Student’s Guide to Accounting Standard, Taxman, New Delhi
7. Accounting Standard – Issued by ICAI / [Link]

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PAPER : II – BUSINESS LAW

Total Marks : (80+20) Semester : I Paper Code: BCHRCC120T
___________________________________________________________________________________________________________________
Lectures: 65
Objective :The objective of the course is to impart basic knowledge of the important business
legislation along with relevant case law.
CONTENTS :
Module 1 : The Indian contract Act, 1872 General Principle of Law of Contract : 15 Lectures
a) Contract – meaning, characteristic and kinds of contract –void, voidable, quasi and
contingent contracts; Essential of a valid contract
b) Offer and acceptance
c) Contractual capacity
d) Free consent
e) Consideration
f) Discharge of a contract – modes of discharge
g) Breach and remedies against breach of contract.
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Module 2 : The Sale of Goods Act, 1930 : 15 Lectures
a) Contract of sale meaning and difference between sale and agreement to sell;
doctrine of Caveat Emptor.
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
Module 3 : Partnership Laws : 20 Lectures
A) The Partnership Act, 1932 :
a) Nature and characteristics of partnership
b) Registration of a Partnership Firms
c) Types of Partner
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 feature of LLP
b) Difference 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
Module 4 : The Negotiable instruments act 1881 : 15 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

Suggested Reading :
1. M.C Kuchhal and Vivek Kuchhal: - Business Law, Vikas Publishing House, New Delhi
2. Avtar Singh: - Business Law, Eastern book Company, Lucknow.
3. Ravinder Kumar: -, Legal Aspects of Business, Cengage Learning
4. S.N Maheswari and S. K Maheswari: - Business Law, National Publishing House, New Delhi

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5. Aggarwal S.K: - Business Law, Galgotia Publishers Company, New Delhi.
6. Bhusan Kumar Goyal and Jain Kinneri: - Business Laws, International Book House
7. Sushma Arora: - Business Laws, Taxman Publications
8. Akhileshwar Pathak: - Legal Aspects of Business, McGraw Hill Education ,6 th ed
9. PC Tulsian and Bharat Tulsian: -Business Law McGraw Hill Education
10. Sharma, J.P and Sunaina Kanojia: - Business Laws, Ane Books [Link]. New Delhi
**Note: Latest edition of text books must be used**

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PAPER : III – MICRO ECONOMICS

Total Marks : (80+20) Semester: I Paper Code: BCHRGE130T
___________________________________________________________________________________________________________________
Lectures: 65
CONTENTS :
Unit 1 : Demand and Consumer Behaviour : 13 Lectures
 Concept of scarcity and choice, Opportunity cost, Three basic economic questions.
Market and Prices.
 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 effect in terms of income and substitution
effects. Indifference curves as an analytical tool (cash subsidy v/s kind subsidy and food
stamp programme)
 Concepts of revenue: Marginal and Average: revenue under conditions of Perfect and
imperfect competition. Elasticity of demand: price, income and cross
Unit 2 : Production and Cost : 13 Lectures
 Production function
 Law of variable proportions
 Production isoquants
 Production optimization
 Expansion path
 Return to scale
 Different concepts of short run long run cost, private v/s social cost (with examples)
 The Learning Curve
 Economies of scope
 Economies of scale in purchasing in advertising and in R & D
Unit 3 : Perfect Competition : 13 Lectures
 Profit and cost concepts
 Goals of the firm
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  Structural characteristics of Perfect Competition.
 Output decision in the short run and the long run
 Short run supply curve
 Industry Equilibrium
 Demand –Supply Analysis including impact of price Control, price Support, Taxes and
Subsidy.
Unit 4 : Monopoly : 10 Lectures
 Sources of Monopoly power
 Short run equilibrium
 Long –run equilibrium in the monopoly market
 Determinants of market power
 Inefficiency under monopoly
 Degrees of Price Discrimination
 Pricing Strategies – Peak load Pricing and Multi Product Pricing
Unit 5 : Imperfect Competition : 12 Lectures
 Monopolistic Competition :
i) Assumptions of The Model
ii) Short- Run Equilibrium
iii) Long- Run Equilibrium
iv) Excess Capacity
 Oligopoly
i) Oligopolistic Interdependence
ii) Different Oligopolistic Models :
A) Cournot Model
B) Collusive Equilibrium
C) First Mover Advantage
iii) Comparison of Cournot Equilibrium with Collusive Equilibrium
iv) Game Theory and Prisoner’s Dilemma
Unit 6 : Externalities , Public Goods And Common Resources : 4 Lectures
 Features of Public Goods
 Free –Rider Problem with Examples
 Concept of Externalities with examples
 Common Resources- Tragedy of Commons
References :
1. Pindyck, R.S D. L Rubinfeld and P.L Mehta: “Microeconomics”, Pearson Education
2. N. Gregory Mankiw: “Principles of Micro Economics “Thompson.
3. Maddala G.S and E. Miller: “Microeconomics: Theory and Applications “McGraw –Hill Education.
4. Salvatore D: “Schaum’s Outline: Microeconomic Theory “McGraw-Hill, Education.
5. Thomas and Maurice: “Managerial Economics “, TMH
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6. Keat & Young: “Managerial Economics’ PHI
7. Damodaran, Suma: “Managerial Economics’, OUP
8. Dominic Salvatore:” Managerial Economics in a Global Economy “OUP
9. Craig H. Petersen and W. Chris Lewis: “Managerial Economics’ 4 th Edition
10. Hal R. Varian: “Intermediate Microeconomics: A Modern Approach, Ninth Edition

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PAPER : IV – BUSINESS COMMUNICATION

Total Marks : 50 Semester : I Paper Code: BCHRAE140T
___________________________________________________________________________________________________________________
1. Drafting—Notice, Circular, Agenda, Business Memos, Official Correspondence. 10 Marks
2. Tools of Modern Communication— Writing Newsletters, Advertisements, E-mails, Fax, Video
Conferencing. 10 Marks
3. Personality Grooming and Oral Communication : Barriers to Communication, Mock
Interviews, Group Discussions, Business Presentations and Negotiating Skills, Taking part in
Professional Meetings, Telephonic Conversation Skills. 10 Marks
4. Report Writing (Project Report, Analytical Report, Annual Report). 10 Marks
5. Business Letters: Complaint, Adjustment, Application, Appointment, Order, Cancellation,
Insurance, Status Enquiry, Bank Loan. 10 Marks

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PAPER : V – ENVIRONMENTAL STUDIES

Total Marks : (40+10) Semester : I Paper Code: BCHRAE150T
___________________________________________________________________________________________________________________
Unit 1 : Introduction to Environmental Studies : 2 Lectures
 Multidisciplinary nature of Environmental Studies; Scope and importance; the need for
Environmental Education. Concept of sustainability and sustainable development.
Unit 2 : Ecosystems : 3 Lectures
 What is Ecosystem? Structure: food chains, food webs and function of ecosystem:
Energy flow in an Ecosystem: Energy flow in an Ecosystem, Nutrient cycle and
ecological successions. Ecological interactions.
 Case studies of the following Ecosystems: a) Forest Ecosystem b) Grassland Ecosystem
c) Desert Ecosystem d) Aquatic Ecosystems (ponds, streams, lakes, rivers, oceans,
estuaries)

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Unit 3 : Biodiversity and conservation : 4 Lectures
 Levels of biological diversity: Genetic, Species and Ecosystem diversity; Biogeographic
zones of India; Biodiversity patterns and Global biodiversity hot spots
 India as 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
 Nature reserves, tribal populations and rights (Niyamgiri Vedanta, POSCO), and human
Wildlife conflicts in Indian context (Sundarban-Human –Tiger encounters)
 Ecosystem and biodiversity services: Ecological, Economic, Social, Ethical, Aesthetic and
Informational value.
Unit 4 : Environmental pollution and Global Environmental issues : 6 Lectures
 Environmental pollution: Types, causes, effects and controls: Air, water, soil, and noise
pollution.
 Climate change, Global warming, Ozone layer depletion, acid rain, photo- chemical
smog, and impacts on human communities and agriculture
 Nuclear hazards and human health risks (Chernobyl, 3-mile Island, Daiichi –Fukushima)
 Solid-waste Management: Control measures of urban and industrial waste, special
reference to e-waste, Biomedical waste
 Pollution Tragedies: Love canal, Bhopal Gas, Endosulfan, Minamata and Flint water.
Text Book :
1. Basu, M. and Xavier; S. Fundamentals of Environmental Studies, Cambridge University Press,
2016
2. Mitra. A. K and Chakraborty, R., Introduction to Environmental Studies, Book Syndicate, 2016
3. Enger, E. and Smith, B., Environmental Science: A Study of Interrelationships, Publisher:
McGraw-Hill Higher Education; 12 editions ,2010
4. Basu, R. N, Environment, University of Calcutta 2000
Suggested Reading :
1. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.
2. Gadgil M & Guha R 1993. This Fissured Land- An Ecological History of India, University of
California Press.
3. Odum, E.P Odum, H.T & Andrews j. 1971-Fundamentals of Ecology. Philadelphia: Saunders
4. Pepper I.L Gerba C.P & Brusseau M.L 2011- Environmental and Pollution Science, Academic
Press.
5. Agarwal, K M Sikdar, PK and Deb, SC-A Text book of Environment, Macmillan Publication, 2002.
6. Richard TWright, Environmental science: Towards a Sustainable Future, Prentice Hall Ine 2008

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 SEMESTER : II

PAPER : I – COST ACCOUNTING

Total Marks : 100 Semester: II Paper Code: BCHRCC210T
___________________________________________________________________________________________________________________
Total 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
i) 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
ii) Cost Accounting Standards issued by the Institute of Cost and Management Accountants
of India till date.
Unit 2 : Elements of Cost: Material and Labour : 14 Lectures
i) Materials: Material/ Inventory control techniques. Accounting and control of purchases,
storage and issue of materials. Calculation of EOQ and Different levels of Stocks.
Determination of ‘Cost’ as per CAS. Methods of pricing of materials issues. Treatment of
Material Losses.
ii) Labour: Accounting and Control of labour cost. Time keeping and time booking. Concept
andtreatment 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 : 15 Lectures
i) Classification, allocation, apportionment and absorption of overheads; Under-
absorption 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.
ii) Activity based cost allocation- cost pool, cost driver etc.
Unit 4 : Reconciliation of Profit : 4 Lectures
Concept of Cost Ledger Control Accounts, Reconciliation of Profit as per Cost Accounting and
as per Financial Accounting.
Unit 5 : Methods of Costing : 26 Lectures
Unit costing, Job costing, Contract costing, Process costing (Process losses, Valuation of Work
in Progress, Equivalent production, Inter-process Profit, Joint and by-products), Service
costing (only transport).
Note: All topics should be covered as per the requirements of Relevant Cost Accounting
Standards.

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Suggested Reading :
1. Dr. M. Hanif – “Modern Cost and Management Accounting”, McGraw-Hill Education Pvt. Ltd.
2. Saxena and Vashist - “Cost and Management Accounting (Text)”, Sultan Chand and Sons.
3. Ashis Bhattacharya – “Cost Accounting”, Prentice Hall, India.
4. Basu and Das – “Cost and Management Accounting”, Rabindra Library, Kolkata.

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PAPER : II – CORPORATE LAW

Total Marks : 100 Semester: II Paper Code: BCHRCC220T
___________________________________________________________________________________________________________________
Total Lectures : 65
Objective : The objective of the course is to impart basic knowledge of the provisions of the
Companies Act 2013 and the Depositories Act, 1996. Case studies involving issues in corporate laws
are required to be discussed.
CONTENTS :
Unit 1 : Introduction : 20 Lectures
Meaning of Company and Registrar of Companies; Characteristics of a company; lifting of
corporate veil; types of companies including one person company, small company, associate
company, and dormant company; association not for profit; illegal association; formation of
company, on-line filing of documents, promoters and their legal position, pre-incorporation
contract; on-line registration of a company; Administration of Company Law [including
National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal
(NCLAT), Special Courts].
Unit 2 : Documents : 15 Lectures
Memorandum of association;Articles of association; Doctrine of ultra-vires;Doctrine of
constructive notice and Doctrine of indoor management; Prospectus-shelf and red herring
prospectus, misstatement in prospectus, Liabilities for such misstatement; Annual Returns;
Register of Members; Other Statutory Books and Reports to be maintained under the Act.
Unit 3 : Management : 15 Lectures
Directors : Classification of directors, women directors, independent director, small
shareholders’ director; Directors’ qualifications and disqualifications, director identity
number (DIN); Appointment,legal positions, powers and duties of directors; Removal of
directors; Key managerial personnel, managing director, manager.
Meetings : Meetings of shareholders and board of directors; Types of meetings; Convening
and conduct of meetings; Requisites of a valid meeting;Postal ballot, meeting through video
conferencing, e-voting.
Committees of Board of Directors : Audit Committee,
Nomination and Remuneration Committee, Stakeholders
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 Relationship Committee, Corporate Social Responsibility Committee
Unit 4 : Management : 10 Lectures
l. Winding Up : Concept and modes of Winding Up. 1. Insider
Trading : meaning & legal provisions; 1. Whistleblowing:
Concept and Mechanism. 1. CSR- Sec 135
Unit 5 : Prevention of Oppression and mismanagement :
meaning, power of the Tribunal, application to the Tribunal, public interest, limitation, relief
Unit 6 : Depositories Law : 5 Lectures
The Depositories Act 1996 – Definitions; rights and obligations of depositories; participants
issuers and beneficial owners; inquiry and inspections, penalty.
Suggested Reading :
1. MC Kuchhal, Modern Indian Company Law, ShriMahavir Book Depot (Publishers), Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi [Link] (Hons.) CBCS 14
4. Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New Delhi,.
8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi
Note: Latest edition of text books must be used.

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PAPER : III – MACROECONOMICS

Total Marks : 100 Semester: II Paper Code: BCHRGE230T
___________________________________________________________________________________________________________________
Unit 1 : National Income Accounting : 10 Lectures
 Concept and measurement of GDP,NDP, GNP and PDI
 Saving-investment identity in open economy.
 Government Budget Deficit and Twin Deficit
 Real vs. Nominal GDP and GDP Deflator.
 Construction of Price Indices : CPI and PPI.
Unit 2 : Income and Interest Rates: Keynesian Cross Model and IS-LM Model : 15 Lectures
 Business Cycle and Income Determination

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  Simple Keynesian Model of Economic Fluctuation with Government spending and lump
sum taxes-Fiscal policy effect and multiplier, paradox of thrift
 Effect of interest rate on autonomous spending –IS curve.
 Income, interest rate and money demand function-LM curve.
 Economy’s general equilibrium in terms of IS-LM model.
 Effectiveness of Fiscal and Monetary Policy in the IS-LM Model with specific reference
to crowding out and liquidity trap.
 Integrating financial markets into IS-LM Model : Financial bubbles and Monetary Policy
dilemma in IS-LM Model
Unit 3 : Aggregate Demand, Aggregate Supply and The Great Depression : 15 Lectures
 Flexible Prices and the aggregate demand (AD) curve-Effect of change in prices on LM
curve.
 Shifting the AD curve with monetary and fiscal policy.
 Alternative shapes of the Short Run Aggregate Supply Curve (SAS)
 Explanation of positively sloped short-run aggregate supply curve-fixed input cost
(nominal wage, prices of raw material and level of productivity & technology)
 Vertical long run aggregate supply curve (LAS)
 Fiscal and monetary expansion in the short & long run.
Unit 4 : Inflation, Unemployment and Labour market : 10 Lectures
 Inflation : causes of rising and falling inflation, inflation and interest rates, social cost of
inflation.
 Unemployment: natural rate of unemployment, frictional and wait unemployment,
labour market and its interaction with production system.
 Phillips Curve : trade - off between inflation and unemployment and Sacrifice Ratio.
Unit 5 : Open Economy and Macroeconomic Policy : 7 Lectures
 Balance of Payment Accounting
 Current Account and National Saving.
 Market for foreign exchange – fixed versus flexible exchange rates
 BOP equilibrium and external balance schedule
 IS-LM Model with flexible exchange rate.
Unit 6 : Money and Banking System : 8 Lectures
 Measures of money supply
 High powered money
 Money multiplier and credit creation of the commercial banking system.
 Seigniorage and inflation tax
Suggested Reading :
1. Mankiw N.G: “Macroeconomics”, Third Edition.
2. Dornbush and Fisher: “Macroeconomics”, TMH.
3. Soumyen Sikdar : “Principles of Macroeconomics”, OUP.
4. Robert J. Gordon: “Macroeconomics”, Pearson.
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5. Paul R. Krugman, Maurice Obstfeld and Marc Melitz: “International Economics: Theory and
Policy”, 10th Edition.
6. Caves, Frankel and Jones: “World Trade and Payments : An Introduction” Harper Collins, 8th
Edition.

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PAPER : IV – BUSINESS COMMUNICATION

Total Marks : 50 Semester: II Paper Code: BCHRAE240T
___________________________________________________________________________________________________________________
1. Definition of meetings – Types of meetings, rules
a) Various types of notices of Annual General Meetings, Board meetings, Statutory Meetings of
Company, Co-operative Society, Drafting of Minutes.
b) Definition of Agenda, Quorum, Notice, Chairman 10 Marks; 4 Lectures
2. All types of Business Letters – Presentation, Inviting Quotations-Import, export letters, Banking,
Insurance, Writing tenders, Sales letters, Letters of ordering and cancellation, Job Application,
Appointment, Memo, Memorandum, Preparing the resume. 15 Marks; 4 Lectures
3. Vocabulary- Words often confused, common errors of English (Tense/Preposition), words
misspelt, common idioms, stressing on professional business English. 10 Marks; 4 Lectures
4. Nature of Communication- Process and types (Verbal / Non – Verbal). Different forms of
Communication. 5 Marks; 1 Lecture
5. Writing of an Advertisement, Display Advertisement, Press Release, Email, Tender etc.
10 Marks; 3 Lectures
Books Recommended :
1. Communication Skills for Technical Students – T.M. Farhatullah
2. Wren and Martin
3. Commercial English – K.K. Sinha
4. Secretarial Practice – Surajit Sengupta
5. Mastering Business English – Orient Longman

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PAPER : V – ENVIRONMENTAL STUDIES

Total Marks : 50 Semester: II Paper Code: BCHRAE250T
___________________________________________________________________________________________________________________
Unit 1 : Natural Resources : Renewable and Non-renewable Resources : 6 Lectures
a) Land resources and landuse change; Land degradation, soil erosion and desertification.
b) Deforestation: Causes and impacts due to mining, dam building on environment, forests,
biodiversity and tribal populations.

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 c) Disaster management: floods, earthquake, cyclones and landslides. Resettlement and
rehabilitation of project affected persons; case studies.
Water: Use and over-exploitation of surface and ground water, floods, droughts, conflicts
over water (international & inter-state).
d) Energy resources: Renewable and non-renewable energy sources, use of alternate energy
sources, growing energy needs, case studies.
Unit 2 : Environmental Management: Laws, Policies & Practices : 7 Lectures
UN Initiatives and International agreements: Montreal and Kyoto protocols, Paris Climate
Summit (2015) and Convention on Biological Diversity (CBD).
Environmental ethics: Role of Indian and other religions and cultures in environmental
conservation. Green Politics, Earth Hour, Green Option Technologies, ISO standards: ISO 9000
and 14000. Environmental communication and public awareness, Role of National Green
Tribunal; EIA Formulations, stages, Merits and demerits: case studies (e.g., CNG vehicles,
Bharat IV stage)
Environment Laws: Environment Protection Act (1986); Air (Prevention & Control of
Pollution) Act (1981); Forest Conservation Act (1980); Water (Prevention and control of
Pollution) Act (1974); Wildlife Protection Act (1972), Biodiversity Act (2002)
Unit 3 : Human Population and the Environment : 2 Lectures
Human population growth: Impacts on environment, human health and welfare. Family
Welfare Programs, Human Rights.
Environmental movements: Chipko, Silent valley, Bishnoi, Narmada BachaoAndolan, Nava
Danya.
Role of Information Technology (IT) in environment and Human Health
Unit 4 : Field work / Paper Writing : Equal to 5 Lectures
Visit to an area to document environmental assets: river/ forest/ flora/fauna, etc.
Visit to a local polluted site-Urban/Rural/Industrial/Agricultural.
Study of common plants, insects, birds and basic principles of identification.
Study of simple ecosystems-pond, river, Delhi Ridge, etc.
Text Books :
1. Basu, M. and Xavier, S.,Fundamentals of Environmental Studies, Cambridge University Press,
2016.
2. Mitra, A.K and Chakraborty, R., Introduction to Environmental Studies, Book Syndicate, 2016.
3. Enger, E. and Smith, B., Environmental Science: A Study of Interrelationships, Publisher:
McGraw-Hill Higher Education; 12th edition, 2010.
Suggested Reading :
1. Gleeson, B. and Low, N. (eds.) 1999. Global Ethics and Environment, London, Routledge.
2. Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in Dev., Environment & Security.
Stockholm Env. Institute, Oxford Univ. Press.
3. Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya dams. Science, 339:
36-37.

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4. McCully, P. 1996. Rivers no more: the environmental effects of dams (pp. 29-64). Zed Books.
5. McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the
Twentieth Century.
6. Rosencranz, A., Divan, S., & Noble, M. L. 2001. Environmental law and policy in India. Tripathi
1992.
7. World Commission on Environment and Development. 1987. Our Common Future. Oxford
University Press.
8. Ghosh Roy, MK, Sustainable Development (Environment, Energy and Water Resources), Ane
Books Pvt. Ltd., 2011.
9. Karpagam, M and Geetha Jaikumar, Green Management, Theory and Applications, Ane Books
Pvt. Ltd., 2010.
10. Bala Krishna Moorthy, Environmental Management, PHI learning Pvt. Ltd, 2012

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SEMESTER : III

PAPER : I – MANAGEMENT PRINCIPLES AND APPLICATIONS

Total Marks : 100 Semester: III Paper Code: BCHRCC310T
___________________________________________________________________________________________________________________
Objective : The objective of the course is to provide the student with an understanding of basic
management concepts, principles and practices.
Unit 1 : Introduction to Management : 12 Lectures
i) Management Concept : Significance, Managerial Functions – An overview; Co-
ordination (concept, types and techniques, essence of managing)
ii) Evolution of the Management Thought, Classical Approach – Taylor, Fayol, Weber. Neo-
Classical and Human Relations Approaches – Mayo, Hawthorne Experiments,
Behavioural Approach, Systems Approach, Contingency Approach
iii) Development of Management Thought : Contingency approach-Lawerence & Lorsch;
MBO – Peter F. Drucker; Business Process Re-engineering – Hammer and Champy;
Michael Porter – Five-force analysis, Three generic strategies and value chain analysis;
Senge’s Learning Organisation, ‘Fortune at the Bottom of the Pyramid’ – C. K. Prahalad.
Unit 2 : Planning : 10 Lectures
i) Definition of planning and types of plan – strategic, tactical, operational, characteristics,
importance.
ii) Strategic planning – Concept, process, Importance and limitations
iii) Environmental Analysis and diagnosis (Internal and external environment) –
Definition, Importance and Techniques (SWOT / TOWS / WOTS-UP, BCG Matrix,
Competitor Analysis).
iv) Business environment; Macro and Micro-Concept and Components
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 v) Decision-making – Concept, importance; Committee and Group Decision-making,
Process, Perfect rationality and bounded rationality, Techniques – qualitative and
quantitative
Unit 3 : Organising : 13 Lectures
i) Concept and process of organizing – An overview; Principles of Organising,
departmentation; Span of management (concept, types : narrow and wide, factors
deciding the nature of span, authority, responsibility, accountability, relationship);
Different types of authority (line, staff and functional), Decentralisation (concept,
centralization vs decentralization); Delegation of authority (concept, principle,
obstacles)
ii) Formal and Informal Structure of organisation; Network Organisation Structure
Unit 4 : Staffing and Leading : 20 Lectures
i) Staffing : Concept of staffing, staffing process
ii) Motivation : Concept, Importance, extrinsic and intrinsic motivation; Major Motivation
theories – Maslow’s Need-Hierarchy Theory; Hertzberg’s Two-factor-Theory, McGregor
X and Y theory.
iii) Leadership : Concept, Importance, Major theories of Leadership-trait and behavioural
theory; Leadership styles- Employee and Production orientation, Ohio-Michigan
Theory, Blake and Mouton’s Managerial Grid theory, Tannenbaum & Schmidt
Continuum Theory, Fielder’s situational Leadership, Transactional leadership,
Transformational Leadership, Charismatic Leadership.
iv) Communication : Concept, purpose, process; Oral and written communication;
communication network (formal and informal channel); Formal and informal
communication networks, Barriers to communication, Overcoming barriers to
communication.
Unit 5 : Control : 6 Lectures
Control : Concept, Stages of Control, Limitations, Types; Principles of Ellective Control,
Techniques of Control(traditional vs. modern) – Ratio Analysis, ROI, Budgetary Control, EVA,
PERT/CPM.
Unit 6 : Emerging issues in Management & Case Studies : 4 Lectures
Globalization, ethics and responsibilities, work force diversity, empowerment of employee,
technological innovation, TQM(total quality management).
Suggested Reading :
1. Harold Koontz and Heinz Weihrich, Essentials of Management: An International and Leadership
Perspective, McGraw Hill Education.
2. Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals of Management: Essential
Concepts and Applications, Pearson Education.
3. George Terry, Principles of Management, Richard D. Irwin
4. Newman, Summer, and Gilbert, Management, PHI
5. James H. Donnelly, Fundamentals of Management, Pearson Education.
6. B.P. Singh And A.K. Singh, Essentials Of Management, Excel Books
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7. Griffin, Management Principles and Application, Cengage Learning
8. Robert Kreitner, Management Theory and Application, Cengage Learning
9. TN Chhabra, Management Concepts And Practice, DhanpatRai & Co.(Pvt. Ltd.), New Delhi
10. Peter F Drucker, Practice of Management, Mercury Books, London Note
11. Prasad, L. M., Principles and Practice of Management., Sultan Chand & Sons, New Delhi.
12. Stoner, Freeman & Gilbert, Management, Prentice Hall, New Delhi
13. C.B. Gupta, Business Entrepreneurship And Management, Sultan Chand & Sons, New Delhi.
14. Northhouse, Leadership, Sage Publication.
15. Rowe, Cases in Leadership, Sage Publishing
Note: Latest edition of text books must be used.

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PAPER : II – INCOME TAX LAW AND PRACTICE

Total Marks : 100 Semester: III Paper Code: BCHRCC320T
___________________________________________________________________________________________________________________
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, assesse, assessment year, previous year,
sources of income and heads of income ; 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 (individual and
film); Exempted income under section 10
Unit 2 : Computation of Income Under Different Heads- 1 : 18 Lectures
Salaries; Income from house property.
Unit 3 : Computation of Income Under Different Heads- 2 : 20 Lectures
Profits and gains of business of profession; Capital gains (Sec. 45, 47, 48, 50C, 50D, 51, 55,
111A, 112; Sec. 54 to Sec. 54GB – Exemptions); Income from Other sources.
Unit 4 : Computation of Total Income and Tax Liability : 14 Lectures
Income and Other persons included in assessee’s total income; Aggregation of income and
set-off and carry forward of losses; Deductions from gross total income under chapter VI-A
(related to individual and firm only); Rebates and reliefs; Computation of total income of
individuals and firms; Tax liability of an individual and a firm (including AMT u/s 115JC).
Notes :
1. Latest edition of text books must be used.
2. Assessment year to be followed for examination is the assessment year in which the exam is
conducted.

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3. If new legislation(s) are enacted in place of the existing legislation(s), the syllabus will
accordingly include such new legislation(s) in the place of old legislation(s).
Suggested Reading :
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.

---------- × ----------

PAPER : III – HUMAN RESOURCE MANAGEMENT

Total Marks : 100 Semester: III Paper Code: BCHRCC330T
___________________________________________________________________________________________________________________
Objective : The objective of the course is to acquaint students with the techniques and principles to
manage human resource of an organization.
Unit 1 : Introduction to Human Resource Management : 12 Lectures
 Human Resource Management: Concept and Functions (Managerial and Operative)
 Evolution of HRM, Distinction between HRM and Personnel Management
 Objectives of HRM, HR policies
 Human Resource Development: Concept, HRM vs HRD
Unit 2 : Acquisition of Human Resources : 12 Lectures
 Human Resource Planning: Quantitative and Qualitative Dimensions, Steps in the HRP
Process
 Job Analysis and Design: Job Analysis – Concept, job Description and Job Specification,
Steps in the job Analysis process, Purposes of Job Analysis, Methods of Collecting
Information for Job Analysis, Job Design – Concept, Job Rotation, Job Enlargement and
Job Enrichment
 Recruitment: Concept and sources (Internal and External)
 Selection : Concept and Process, Tests – Types, Interviews – Types.
 Placement : Concept – Meaning and definition , Importance of Placement.
Unit 3 : Development of Human Resource : 12 Lectures
 Introduction / Orientation – Concept& Importance
 Concept and Importance of Training
 Training vs. Development
 Identifying Training and Development Needs
 Designing Training programmes
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  Management Development
 Mentoring and coaching – Concepts
 Career Development stages, Managing Transfers, Promotion Decisions: Concept,
Seniority vs. Competence considerations.
Unit 4 : Motivation Of Human Resource : 12 Lectures
 Performance Appraisals : Nature, objectives and importance, Techniques of
performance appraisal (traditional and Modern), Potential Appraisal and Employee
Counselling – Concepts.
 Job Evaluation : Concepts and Methods (quantitative and qualitative).
 Compensation : Concepts and policies , Components of Employee Remuneration
(Financial and Non-Financial), Methods of wage payments and incentive plans, Fringe
Benefits, Performance-Linked Compensation, Executive Compensation-Components.
Unit 5 : Maintenance of Human Resource : 12 Lectures
 Employee Health and Safety
 Employee Welfare
 Social Security
 Employee-Employer Relations – An Overview
 Industrial Disputes : Causes and Settlement Machinery
 Grievance Handling and Redressal
Unit 6 : Emerging issues in HRM & Case Studies : 5 Lectures
 Impact of Technological Development on HRM Practices
 Dealing with Workforce Diversity
 Work / Life Balance
 Employee Empowerment
 Downsizing
 Voluntary retirement Schemes
 Human Resource Information System
Suggested Reading :
1. V.S.P Rao, Human Resource Management, Taxmann’s
2. P. Subba Rao, Human Resource Management, Himalaya
3. Aswathapa, K., human Resource and Personnel Management, Tata McGrawHill
4. Mamoria, C.B., Personnel Management, Himalaya
5. Gary Dessler. A framework for Human Resource Management. Pearson Education.
6. DeCenzo, D.A. and S.P. Robbins, Personnel / Human Resource Management, Pearson Education.
7. Bohlender and Snell, Principles of Human Resource Management, Cengage Learning.
8. Ivancevich, John M. Human Resource Management. McGraw Hill
9. Wreather and Davis, Human Resouce Management. Pearson Education.
10. Robertg L. Mathis and John H. Jackson. Human Resource Management. Cengage Learning.
11. TN Chhabra, Human Resource Management, Dhanpat rai & Co., Delhi
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12. Biswajeet Pattanayak, Human Resource Management, PHI learning
13. Bhattacharya, Training and Development, Sage Publishing.
Note: Latest edition of text books must be used.

---------- × ----------

PAPER : IV – BUSINESS MATHEMATICS AND STATISTICS - I

Total Marks : 75 Semester: III Paper Code: BCHRGE340T
___________________________________________________________________________________________________________________
Objective : The objective of the course is to familiarize students with the basic statistical tools used
for managerial decision-making.
Unit 1 : Statistical Data and Descriptive Statistics : 20 Marks
 Nature and Classification of data: univariate, bivariate and multivariate data; time-
series and cross-sectional data
 Measures of Central Tendency
 Mathematical averages including arithmetic mean, geometric mean and harmonic
mean. Properties and applications.
 Positional Averages
 Mode and Median (and other partition values including quartiles, deciles, and
percentiles) (including graphic determination)
 Measures of Variation: absolute and relative.
 Range, quartile deviation, mean deviation, standard deviation, and their coefficients,
Properties of standard deviation/variance
 Idea of Moments, Skewness: Meaning, Measurement using Karl Pearson and Bowley’s
measures; concept of Kurtosis.
Unit 2 : Probability and Probability Distributions : 20 Marks
 Basic idea of Permutation and combination.
 Theory of Probability. Approaches to the calculation of probability; Calculation of event
probabilities. Addition and multiplication laws of probability; Conditional probability
and Bayes’ Theorem.
 Expectation and variance of a random variable
 Probability distributions:
 Binomial distribution: Probability distribution function, Constants, Shape, Fitting of
binomial distribution
 Poisson distribution: Probability function, (including Poisson approximation to
binomial distribution), Constants, Fitting of Poisson distribution
 Normal distribution: Probability distribution function, Properties of normal curve,
Calculation of probabilities
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Unit 3 : Simple Correlation and Regression Analysis : 10 Marks
 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. Correlation and Probable error; Rank
Correlation
 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 : Matrices and Determinants : 10 Marks
 Algebra of matrices. Inverse of a matrix, Matrix Operation – Business Application, Rank
of a Matrix.
 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 5 : Calculus I : 20 Marks
 Mathematical functions and their types-linear, quadratic, polynomial, exponential.
 Logarithmic function Concepts of limit, and continuity of a function.
 Concept and rules of differentiation. Application of differentiation, rate measure, slope,
increasing and decreasing functions, Maxima and Minima involving second or higher
order derivatives
Practical Lab : 20 Marks
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 co-efficient.
LAB OUTLINE :
1. Basics of Research Methodology and Introduction of SPSS.
2. Running SPSS and the Initial window(s)
 Running SPSS
 The Initial SPSS window (s)
 Basic Commands
Overview :
 The Title Bar
 The Menu Bar
 The (Power) Tool Bar
 The Data Editor (Data View and Variable view)
 The Status Bar
3. Sample SPSS Session
 Open File
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  List Cases
 Frequencies
 Explore
 Graphics
4. Creation of a small data file and computation of new variables
 Handling data in SPSS data entry-Concept of Variable view, data view, output view, draft view
and sintax view.
 Data Editing
 Data transformation
 Computation of new (or existing variables)
 Data Re-coding
5. Descriptive Statistics
 Construction of Frequency table
 Measures of Central Tendency
 Measures of dispersion
 Skewness and Kurtosis
6. Graphing Your data
 Simple bar graph
 Histogram
 Pie Chart
 Box Plot
 Scatter Plot
7. Correlation and Regression (Bivariate & Multivariate cases)
Suggested Reading :
1. Levin, Rechard, Davis S. Rubion, Sanjay Rastogi, and HM Siddiqui. Statics for Management. 7 th
ed., Pearson Education
2. Goon, Gupta and Dasgupta, Fundamentals of Statics, Vol. I. World Press Private Limited.
3. [Link], Statistical Methods. McGrew Hill Education.
4. [Link], Business Statics, Vikas.
5. Vohra N.D., Business Statistics, McGraw hill Education.
6. Murray R Spiegel,. Larry J. Stephens, Narinder Kumar. Statistics (schaum’s Outline Series),
McGraw hill Education.
7. Gupta S.C. Fundamentals of Statics. Himalaya publishing House.
8. Anderson, Sweeney, and Willams, Statistics for students of Economics and Business, cengage
Learning.

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 PAPER : V – E-COMMERCE (Theory & Practical)
Total Marks : 75(Th.) + 25(Pr.) Semester: III Paper Code: BCHRSE350T
___________________________________________________________________________________________________________________
E-COMMERCE (Th.)
MODULE : A
Chapter 1 : Overview of E-Commerce : 10 Hours, Minimum 20 Marks
Concepts, advantage, disadvantages, e-commerce business models (introduction, key elements of a
business model and categorizing major E-commerce business models – B2B, B2C, C2C, B2G, C2G,
G2G), Revenue Models of e-commerce (Advertising Revenue Model, Sales Revenue Model, Pay Per
Click Revenue Model), Basic concepts of Internet Architecture – Types of Server (Web, Database, Mail,
File), Protocol (http, ftp), WWW, URL. Basic concepts of Web publishing (domain registration, web
hosting, launching).
Chapter 2 : Security and Encryption : 10 Hours, Minimum 20 Marks
Dimensions of E-Commerce security, Security threats in the E-commerce environment – malicious
codes (virus, Trojan, Worm), hacking, spoofing, sniffing, phishing, cyber-vandalism. Technology
solutions (Encryption, Decryption, Symmetric & Asymmetric Encryption, Secured Electronic, Secured
Electronic Transaction (https, SSL), protecting networks (Firewall, DMZ)).
Chapter 3 : IT Act 2000 and Cyber Crimes : 10 Hours, Minimum 15 Marks
IT Act 2000 : Objectives, Definitions, Electronic governance, Attribution, acknowledgement and
dispatch of electronic records, Regulation of certifying authorities, Digital signatures and certificates,
Duties of subscribes, Penalties and adjudication, Appellate Tribunal, Offences and Cyber-crimes.
Chapter 4 : Transactions in Ecommerce : 15 Hours, Minimum 20 Marks
1. E-Payment System :
Methods of e-payment (Debit Card, Credit Card, Smart Cards, e-money), payment gateways.
Online banking (concept, importance, electronic fund transfer – RTGS, NEFT). Basic concept of
CBS. Risks involved in e-payments (Tax evasion, Fraud, Impulse buying, Payment conflict).
2. E-Marketing :
Concept, types of e-marketing, means of advertising [Banner, Pop-up, sponsored link, email], e-
branding, SEO-Basics, Onsite and offsite optimization techniques.
Suggested Reading :
1. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.
2. David Whiteley, E-Commerce : Strategy, Technology and Applications, McGraw Hill Education
3. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed.,
McGraw Hill Education
4. P T Joseph, E-Commerce : An Indian Perspective, PHI Learning
5. K K Bajaj and Debjani Nag, E-Commerce, McGraw Hill Education
6. Sushila Madan, E-Commerce, Taxmann
7. T N Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co.

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 E-COMMERCE (Pr.)
MODULE : B
Introduction to HTML and scripting language :
Tags and attributes : Text Formatting, Fonts, Hypertext Links, Tables, Images, Lists, Forms, Frames,
Cascading Style Sheets.
JavaScript (event handling, mathematical function, string function, document object model),
connectivity with database.
Suggested Reading :
1. T N Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co.
2. HTML COMPLETE, BPB
3. Mastering HTML, CSS & Java Script Web Publishing, BPB
4. Web Enabled Commercial Application Development Using HTML, JavaScript, DHTML and PHP
(4th Revised Edition), IVAN BAYROSS, BPB.

---------- × ----------

SEMESTER : IV

PAPER : I – MANAGEMENT ACCOUNTING

Total Marks : 100 Semester: IV Paper Code: BCHRCC410T
___________________________________________________________________________________________________________________
Total 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.

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Unit 4 : Marginal Costing : 12 Lectures
Absorption versus Variable Costing: Distinctive features and income determination. Cost-Volume-
Profit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods. Angle of
incidence, margin of safety, Key factor(s), determination of cost indifference point.
Unit 5 : Decision Making : 18 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 6 : Contemporary Issues : 7 Lectures
Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional
Performance Measurement: Financial and Non-Financial measures. Transfer Pricing
Suggested Reading :
1. Dr. M. Hanif – “Modern Cost and Management Accounting”, McGraw-Hill Education Pvt. Ltd
2. Saxena and Vashist – “Cost and Management Accounting (Text)”, Sultan Chand and Sons.
3. Dr. B. Banerjee – “Cost Accounting”, Prentice Hall, India.
4. Ashis Bhattacharya – “Cost Accounting”, Prentice Hall, India.
5. Basu and Das – “Cost and Management Accounting”, Rabindra Library, Kolkata.

---------- × ----------

PAPER : II – COMPUTER APPLICATION IN BUSINESS (Theory & Practical)

Total Marks : 25(Th.) + 75(Pr.) Semester: IV Paper Code: BCHRCC420T
___________________________________________________________________________________________________________________
COMPUTER APPLICATION IN BUSINESS (Th.)
MODULE : A
Chapter 1 : Information and Database : 12 Hours, Minimum 15 Marks
a) Data Organization Basics – Concept (Data, Data Types, Character, Field, Record, File, Database,
Information), Centralized and Distributed Data Processing System, Flat File Organization Vs
Database Management System.
b) Relational Database Management System – Concept, Important terms (Entity, Attribute, Primary
Key, Foreign Key, Candidate Key, Referential Integrity, Table, Relation, Views, SQL, Data
Dictionary, Schema, Metadata), Introduction to SQL, Types of SQL commands (DDL, DCL, DML,
TCL).
c) Advanced Concepts of DBMS – OLAP & OLTP, Data Warehousing and Data Mining (Concept,
Features, components & application areas), Data Backup (Concept & types).
Chapter 2 : Emerging Trends : 3 Hours, Minimum 10 Marks
a) Overview of Cloud Computing – Definition & concept, Benefits of Cloud Computing, Types of
Cloud (Private/VPN, Public, Hybrid), Services offered in cloud computing (IaaS, PaaS, SaaS),
Challenges in cloud computing.

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b) Business Continuity Planning – Introduction & concept, Need for BCP, Components of BCP, Roles
and Responsibilities of BCP, Performance of BCP Review.
Suggested Reading :
1. Introduction to Information Technology, ITL Education, Pearson Education.
2. Information Technology for Management, Ramesh Behl, McGraw Hill
3. Information Technology and Its Applications in Business, Reema Thareja, OUP
4. Management Information Systems, Girdhar Joshi, OUP.

COMPUTER APPLICATION IN BUSINESS (Pr.)

MODULE : B Paper Code: BCHRCC420P
Chapter 1 : Word Processor : 5 Hours, 10 Marks
a) Features of Word Processor - Entering text, Formatting (Font, Paragraph & Page), editing &
saving a document, finding and replacing text, creating hypertext links, Drop cap.
b) Working with Tables - Inserting, filling and formatting a table,
c) Tools - Language Checking Tools, Mail Merge including linking with Spreadsheet & Database,
Autocorrect, Macro, Tracking.
Chapter 2 : Electronic Spreadsheet : 20 Hours, 30 Marks
a) Numerical Data Representation using formatting features for cell, Font, Column, Row, Work
Sheet, Introduction to Cell Address, Name, Using Name in formula.
b) Numerical Data Analysis using
c) FUNCTIONS-Mathematical (Count, Sum, Average, CounIf, Max, Min) Logical (If, nested IF, OR,
AND), Financial (NPV, IRR, NPER, PV, FV, RATE, PMT, IPMT, SLN, DB), Statistical Functions
(Mean, Median, Mode, Standard Deviation, Correlation, Regression)
d) GRAPHS-LINE, BAR, AREA, PIE etc.
e) Linking data using Cell References [Absolute, Relative and Mixed].
f) Linking data among worksheets using Sheet Reference.
g) Data Analysis Tools – Sorting, Subtotals, Data Validation
h) Advance Tools for Data Analysis - Goal Seek, Scenario, Pivot Table, VLookup Wizard, Macro.
i) Handling external Data.
Chapter 3 : Database Management System : 15 Hours, 25 Marks
a) Single Table creation – Using Wizard, and using SQL
b) Multiple Table Handling Using wizard and defining Relationship in-between
c) Query creation (simple and conditional) – Using Wizard and using SQL, Queries to Update,
Delete and Append records in Tables.
d) Use of calculated fields and calculated queries.
e) Creating Forms, Reports.
Chapter 4 : Onscreen Presentation : 5 Hours, 10 Marks
Application of Onscreen presentation – Creation, saving, addition and deletion of slides – Placing
objects (graphs, images & links) on Slide - Use of Templates – Setting Custom animation and slide
transition features – Setting up the Slide show.

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Suggested Reading :
1. Introduction to Information Technology, ITL Education, Pearson Education
2. Information Technology for Management, Ramesh Behl, McGraw Hill
3. Information Technology and Its Applications in Business, Reema Thareja, OUP

---------- × ----------

PAPER : III – INDIAN ECONOMY

Total Marks : 100 Semester: IV Paper Code: BCHRCC430T
___________________________________________________________________________________________________________________
Total Lectures : 65
Unit 1 : Basic Issues in Economic Development : 10 Lectures
Concept and Measures of Development and Underdevelopment; India’s relative position in the world
economy with reference to per capita income, Human Development Index (HDI), health, education
and poverty, sources and importance of economic growth, concept of inclusive growth, Pillars of
factor driven growth for India: Physical capital, human capital, infrastructural capital and institutional
capital, India among BRICS, Outlook for India’s growth: SWOT Analysis.
Unit 2 : Basic Features of the Indian Economy at Independence : 10 Lectures
Composition of national income and occupational structure, Growth and Structural Change Since
1950- the agrarian scene and industrial Structure and Coordination Failure.
Unit 3 : Policy Regimes : 15 Lectures
Evolution of Economic Planning and State-dominated import substitution development strategy -the
post 1991 globalization strategies based on stabilization and structural adjustment packages to
stimulate growth through competition and trade - Shift in policy direction from prescriptive to
indicative planning and redefined role of the State - Fiscal Policy- Government Budget- Different
concepts of deficit and its impact on the economy- Sustainable fiscal deficit- Monetary Policy -
Framework of the RBI in the recent years.
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.
b) Growth and Distributional Issues - Unemployment and Poverty - Environmental concerns.
c) Demographic Constraints: Interaction between population change and economic development
Unit 5 : Sectoral Trends and Issues : 15 Lectures
a) Agriculture: Agricultural Development in India - Performance, Issues and Policies, Food
Inflation in India : Diagnosis and Remedies, Reforms in Agricultural Sector.
b) Industry: Industrial Development and Policies Since Independence : Growth without
Employment, Dualism in Indian Manufacturing, Issues related to ‘Make in India’.

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c) Service Sector : Classification, growth and sectoral shares since 1991, growth drivers - Factors
underlying the service sector growth, Liberalisation in Services, FDI in services
d) Financial Sector : Structure, Performance and Reforms.
e) External Sector: Foreign Trade and balance of Payments: Structural Changes and Performance
of India’s Foreign Trade and Balance of Payments; Export policies and performance; India and
the WTO, Role of FDI, Capital account convertibility
Suggested Reading :
1. Bhagwati, J . and Desai, P. India : Planning for industrialization, OUP, Ch 2.
2. Patnaik, Prabhat. Some Indian Debates on Planning. T. J. Byres (ed.). The Indian Economy: Major
Debates since Independence, OUP.
3. Ahluwalia, Montek S. State - level Performance under Economic Reforms in India in A. O.
Krueger. (ed.). Economic Policy Reforms and the Indian Economy, The University of Chicago
Press.
4. Dreze, Jean and Amartya Sen. Economic Development and Social Opportunity. Ch. 2. OUP.
5. Khanna, Sushil. Financial Reforms and Industrial Sector in India. Economic and Political Weekly.
Vol. 34. No. 45.
6. Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform. Bimal Jalan. (ed). The Indian
Economy. Oxford University Press, New Delhi.
7. Schwab, K. (2015) : The Global Competitiveness Report, 2015-2016: World Economic Forum.
8. World Development Report (Latest Available)
9. Mahendra Dev, S. (2008) : Inclusive Growth in India, OUP.
10. Kapila, U. (2016) : “ Indian Economy Today”, Chapter 41, pp 1002-1013, Indian Economy Since
Independence, Academic Foundation.
11. Dreze, Jean and Amartya Sen (2013) : An Uncertain Glory : India and Its Contradictions. Allen
Lane: Penguin Books.
12. Kapila, U. (2016) : “ Growth and Structural Change Since 1950 (Editoral Notes)”, Chapter 9, pp
165-216, Indian Economy Since Independence, Academic Foundation.
13. Basu, K. (2005) : India’s Emerging Economy: Performance and Prospects in the 1990s and
Beyond, Oxford University Press.
14. Panagariya, A. (2010) : India: The Emerging Giant, Oxford University Press.
15. Kapila, U. (2016) : “Agricultural Development in India : Performance, Issues and Policies”,
Chapter 21, pp. 555-580, Indian Economy Since Independence, Academic Foundation.
16. Kapila, U. (2016) : “Food Inflation in India : Diagnosis and Remedies”, Chapter 25, pp. 639-650,
Indian Economy Since Independence, Academic Foundation
17. Kapila, U. (2016) : “Industrial Development and Policies Since Independence : Growth without
Employment”, Chapter 28, pp. 713-735, Indian Economy Since Independence, Academic
Foundation.

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18. Kapila, U. (2016) : “The Employment Problem in India and the Phenomenon of the Missing
Middle”, Chapter 33, pp. 825-834, Indian Economy Since Independence, Academic Foundation.
19. Kapila, U. (2016) : “Services in India’s Growth Process(Editorial Notes)”, Chapter 34, pp. 835-
857, Indian Economy Since Independence, Academic Foundation.
20. Srinivasan, T. N. (2000): Eight Lectures on India’s Economic Reforms, Oxford University Press.
21. Nayyar, Gaurav (2012) : The Ser vice Sector in India’s Development, OUP.
22. J. Bhagwati & A. Panagariya (2012) : India’s Tryst with Destiny, Collins Business.

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PAPER : IV – BUSINESS MATHEMATICS AND STATISTICS

Total Marks : 100 Semester: IV Paper Code: BCHRGE440T
___________________________________________________________________________________________________________________
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 : Calculus II : 20 Marks
 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.
 Maxima and Minima : Cases of two variables involving not more than one constraint
including the use of the Lagrangian multiplier.
 Integration : Standard forms. Methods of integration – by substitution, by parts, and by
use of partial fractions; Definite integration; Finding areas in simple cases.
Unit 2 : Mathematics of Finance : 10 Marks
 Rates of interest-nominal, effective– and their inter-relationships in different
compounding situations.
 Compounding and discounting of a sum using different types of rates.
 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 3 : Linear Programming : 10 Marks
Formulation of linear programming problem (LPP). Graphical solution to LPP. Cases of
unique and multiple optimal solutions. Unbounded solutions, infeasibility, and redundant
constraints. Degeneracy concept using rank of a matrix.
Unit 4 : Index Numbers : 10 Marks
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.
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Unit 5 : Time Series Analysis : 10 Marks
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 : 20 Marks
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
 In addition the students will work on software packages (Spreadsheet, Mathematica,
etc) for solving linear programming problems and mathematics of finance topics listed
above and analyze the results obtained there from. This will be done through internal
assessment.
LAB OUTLINE : 20 Marks
1. Basics of linear programming problems, feasible region, graphical solution.
2. Running Mathematica and using it in the field of finance, annuity calculations.
Suggested Reading :
1. Mizrahi and Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
2. Goon, Gupta and Dasgupta, Fundamentals of Statistics, Vol. II. World Press Private Limited.
3. Budnick, P. Applied Mathematics. McGraw Hill Education.
4. R.G.D. Allen, Mathematical Analysis For Economists
5. Ayres, Frank Jr. Schaum’s Outlines Series: Theory and Problems of Mathematics of Finance.
McGraw Hill Education.
6. Dowling, E.T., Mathematics for Economics, Schaum’s Outlines Series. McGraw Hill Education.
7. Wikes, F. M . , Mathematics for Business, Finance and Economics. Thomson Learning.

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PAPER : V – ENTREPRENEURSHIP
Total Marks : 100 Semester: IV Paper Code: BCHRSE450T
___________________________________________________________________________________________________________________
Total Lectures : 50
Objective : The purpose of the paper is to orient the learner toward entrepreneurship as a career
option and creative thinking and behaviour.
Unit 1 : Introduction : 10 Lectures
 Meaning, scope and importance of Entrepreneurship.
 Evolution of entrepreneurial thought.

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  Entrepreneurship as a career option.
 Functions of Entrepreneurs
 Entrepreneurial Characteristics and Skills
 Entrepreneur vs. Manager
 Creativity & Creative Process
 Types of Entrepreneurs (Clarence Danhoff’s Classification)
 Intrapreneurship – Concept and Types (Hans Schollhammer’s Classification)
 Entrepreneurship in different contexts: technopreneurship, cultural entrepreneurship,
international entrepreneurship, netpreneurship, ecopreneurship, and social
entrepreneurship
Unit 2 : Family Business and Business Groups : 10 Lectures
 Family Business: Concept, Advantages and Disadvantages
 Role of the Founder(s) in family business re: Founders’ values, business philosophy and
behavioural orientations.
 Role of Non-family members in family business
 Succession: Choosing and Grooming Successors
 Conflict in family business and its resolution
 Family controlled business groups – the Indian Experience (Case Studies)
Unit 3 : Public and private system of stimulation, support and sustainability of
entrepreneurship. : 10 Lectures
 Requirement, availability to finance, technology, Sources of Finance
 Role of industries/entrepreneur’s associations and self-help groups (Case Studies), Role
and functions of business incubators, angel investors, venture capital and private equity
fund (Features & Indian Scenario)
Unit 4 : Sources of Business Ideas and Feasibility Studies : 12 Lectures
 Significance of drafting the business plan / project proposal
 Feasibility Studies: Concept and Stages
 Business Plan: Concept and Significance
 Stages in the Drafting of a Business Plan.
Unit 5 : Mobilising Resources for Start-Ups : 8 Lectures
 Start-ups – Types, Mistakes/ Problems.
 Intellectual Property Rights and the Entrepreneur: Patents, Trademarks and
Copyrights, Geographical Indicators and Biological Diversities
Suggested Reading :
1. Kuratko and Rao, Entrepreneurship : A South Asian Perspective, Cengage Learning.
2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
3. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya
Publishing House.
4. Dollinger, Mare J . Entrepreneurship : Strategies and Resources. Illinois, Irwin.
5. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
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6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi :
Prentice- Hall of India. ISBN- 81-203-1690-8.
7. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi : ASEED
8. S S Khanka, Entrepreneurial Development, S. Chand & Co, Delhi
9. K Ramachandran, Entrepreneurship Development, McGraw- Hill Education
10. SIDBI Reports on Small Scale Industries Sector.
11. Arya Kumar, Entrepreneurship, Pearson.
Note: Latest edition of text books may be used

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SEMESTER : V

PAPER : I – PRINCIPLES OF MARKETING

Total Marks : 100 Semester: V Paper Code: BCHRCC510T
___________________________________________________________________________________________________________________
Total Lectures : 65
Objective : The objective of this course is to provide basic knowledge of concepts, principles, tools
and techniques of marketing.
Unit 1 : Introduction : 10 Lectures
 Concept, Nature, Scope and Importance of Marketing
 Evolution of Marketing (Production, Product, Selling, Marketing, Holistic Marketing)
 Selling vs Marketing
 Marketing Mix (4 Ps)
 Marketing Environment: Concept and Importance
 Dimensions of Marketing Environment (Micro-Environment and Macro-Environment)
Unit 2 : Consumer Behaviour and STP Analysis : 12 Lectures
Consumer Behaviour : Concept, Nature and Importance; Consumer Buying Decision
Process; Factors influencing Consumer Buying Behaviour.
STP Analysis :
 Market Segmentation: Concept, Importance, Criteria (Measurable, Accessible etc.) and
Bases of Segmentation (Geographic, Demographic, Benefit/ USP, Buyer Behaviour,
Psychographic/ Lifestyle, Hybrid Bases)
 Target Market: Concept of Targeting, Patterns of Target Market Selection (Single-
Segment, Selective Specialization, Product Specialization, Market Specialization and
Full-Market Coverage)
 Positioning: Concept, Importance and Bases
 Product Differentiation vs Market Segmentation

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Unit 3 : Product : 15 Lectures
 Concept and Importance
 Product Classifications: Business Products (Raw Materials, Processed Materials, OEMs
etc.) and Consumer Products (Convenience, Shopping, Specialty, Unsought)
 Product Mix vs Product Line (Concepts of Line Length, Width, Depth, Consistency)
 Branding: Concept and Strategies
 Packaging: Concept, Levels (Primary, Secondary, Transport), Role and Functions
 Labelling: Concept, Role and Functions
 Product-Support Services: Basic concept only
 Product Life-Cycle: Concept, Strategies followed at each stage
 New Product Development (NPD): Concept, Process, Risks
 Consumer Adoption Process: Concept, Process
Unit 4 : Price : 8 Lectures
 Concept, Significance, Factors affecting price
 Pricing Strategies: New Product Pricing (Economy, Penetration, Skimming, Premium);
Psychological Pricing; Promotional Pricing (Loss-Leader Pricing, Superficial
Discounting, Special Event Pricing)
 Pricing Methods: Cost-Based Pricing (Mark-up, Target-return); Competition-Based
Pricing; Demand-Based Pricing; Perceived-Value Pricing; Captive Product Pricing);
Allowance Policies (Advertising Allowance, Stocking Allowance, Spiffs)
Unit 5 : Distribution Channels and Physical Distribution : 10 Lectures
 Channels of Distribution: Concept and Importance
 Types of Distribution Channels: Consumer Product Channels (Zero-level, One-Level,
Two-Level, Three-Level); Industrial Product Channels
 Intermediaries in the Channel: Types of Middlemen, Functions of Middlemen
 Factors affecting choice of Distribution Channel
 Wholesaling and Retailing: Types of retailers (department Store, supermarkets,
warehouse retailers, specialty retailers, e-tailers)
 Physical Distribution: Concept, Functions (Inventory Control, Order Processing,
Warehousing, Materials Handling, Transportation and Logistics)
Unit 6 : Promotion : 7 Lectures
 Concept, Nature and Importance
 Promotional Mix: Concept; Elements (Advertising, Sales Promotion, Personal Selling,
Public Relations and Publicity, Direct Marketing); Factors affecting Promotional Mix
Unit 7 : Recent Developments in Marketing and Case Studies : 3 Lectures
 Recent Developments in Marketing: Social Marketing (concept only); Digital Marketing
(concept only); Service Marketing (concept, service marketing mix); Green Marketing
(concept only); Neuromarketing (concept only); Consumerism (concept only)
 Case Studies as applicable (Unit I-VI)
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Suggested Reading :
1. Kotler, Philip, Gary Armstrong, PrafullaAgnihotri and EhsanulHaque. Principles of Marketing.
13th edition. Pearson Education.
2. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing: Concepts and
Cases. (Special Indian Edition)., McGraw Hill Education
3. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
4. Zikmund William G. and Michael D’Amico. Marketing; Creating and Keeping Customers in an E-
Commerce World. Cengage Learning.
5. Lacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage Learning.
Suggested Articles :
1. Veronica, B. (2009). “Brief History of Neuromarketing”, Proceedings from the International
Conference on Economics and Administration, Faculty of Administration and Business,
University of Bucharest, Romania; pp. 119-121.
2. Morin, C. Soc (2011) 48: 131. [Link]
3. Jefkins F. (1990) A Broader Look at the Marketing Mix. In: Modern Marketing Communications.
Springer, Dordrecht
4. Banerjee, S. and Roy, S. (2016). “Synchronizing Marketing Performance Indicators with
Corporate Strategy: A Conceptual Framework”; International Journal of Marketing and Business
Communication, Vol. 5 (4); pp. 16-23.

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PAPER : II – FUNDAMENTALS OF FINANCIAL MANAGEMENT

Total Marks : 100 Semester: V Paper Code: BCHRCC520T
___________________________________________________________________________________________________________________
Total Lectures : 78
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, Valuation of
securities – Bonds and Equities (Basic Concepts and elementary Illustrations)
Unit 2 : Long Term Investment Decisions : 15 Lectures
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
Risk Adjusted Discount Rate.
Unit 3 : Financing Decisions : 25 Lectures
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

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 (WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure (Net
Income, Net Operating Income, MM Hypothesis, Traditional Approach), Determinants of
capital structure. Operating and financial leverage, Indifference Point Analysis, EBIT-EPS
Analysis, Capital Planning.
Unit 4 : Dividend Decisions : 8 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 : 15 Lectures
Concepts of working capital, the risk-return trade off, sources of short-term finance,
working capital estimation, receivables management (including factoring) and working
capital leverage (including illustrations).
Unit 6 : Risk and return concepts : 7 Lectures
Risk and Return Concept, Capital Asset Pricing Model, Security Market Line and Capital
Market Line
Suggested Reading :
1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson Education.
2. Levy H. and M. Sarnat .Principles of Financial Management. Pearson Education
3. Brigham and Houston, Fundamentals of Financial Management, Cengage Learning
4. Khan and Jain. Basic Financial Management, McGraw Hill Education
5. Prasanna Chandra, Fundamentals of Financial Management. McGraw Hill Education
6. Singh, J.K. Financial Management- text and Problems. Dhanpat Rai and Company, Delhi.
7. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.
8. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management. Mayur Paperback,
New Delhi.
9. Pandey, I.M. Financial Management. Vikas Publications.
10. Bhabatosh Banerjee, Fundamentals of Financial Management, PHI Learning

---------- × ----------

PAPER : III – CORPORATE ACCOUNTING

Total Marks : 100 Semester: V Paper Code: BCHRDS531T
SPECIALIZATION [FINANCE]_________________________________________________________________________________
Total Lectures : 80
Unit 1 : Accounting for Share Capital & Debentures : 17 Lectures
Issue, forfeiture and Reissue of forfeited shares: concept & Allotment process of book
building method; Issue of rights and bonus shares; Buy back of shares; Redemption of
preference shares; Issue and Redemption of Debentures. Accounting for employees share
based payment, ESOS and ESPS
Unit 2 : A. : Preparation of Financial Statements of Corporate Entities : 20 Lectures
i) Preparation of profit and loss statement and
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 ii) Balance Sheet
iii) Notes to Accounts
iv) Cash Flow Statement
B. i) Accounting of Property, Plant and Equipment as per Ind AS 16 (ICAI)
ii) Accounting for investment as per AS13 (ICAI)
iii) Concept of Investment property as per Ind AS 40 (ICAI)
Unit 3 : Valuation of Goodwill and Valuation of Shares : 9 Lectures
Concepts and calculation: with reference to Different method as mentioned below:
VALUATION OF INTERNAL GOODWILL :
 Purchase of Average Profit, Super Profit
 Capitalisation of Average Profit Super Profit
 Present Value of Super Profit by using Annuity Factor.
VALUATION OF SHARES :
 Asset Approach
 Earning yield Approach
 Dividend Yield Approach
 P/E Approach
Unit 4 : Concept of Business Combination AND Restructuring : 18 Lectures
Concepts and accounting treatment of Amalgamation as per Accounting Standard: 14 (ICAI).
Merger method is excluded.
Internal reconstruction: concepts and accounting treatment excluding scheme of
reconstruction.
Unit 5 : Accounts of Holding Companies/Parent Companies : 12 Lectures
Preparation of consolidated balance sheet with one subsidiary company;
Unit 6 : Accounts of Banking Companies : 4 Lectures
i) Difference between balance sheet of banking and non-banking companies;
ii) Prudential norms
iii) Asset structure of a commercial bank; Non-performing assets (NPA)
Note :
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics should
be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable immediately.
Suggested Reading :
1. Corporate Accounting, McGraw Hill Education by [Link] and A. Mukherjee.
2. Corporate [Link] Publishing House, New Delhi.S.N. Maheshwari and S. K.
Maheshwari
3. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi.
4. Jain, S.P. and K.L. Narang. Corporate [Link] Publishers, New Delhi.

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5. Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi.
6. Guidance note issued by ICAI on relevant topic
7. Company act 2013 and Company Rules as amended up to date
Note: Latest edition of text books may be used.

---------- × ----------

PAPER : IV – BANKING AND INSURANCE

Total Marks : 100 Semester: V Paper Code: BCHRDS541T
SPECIALIZATION [FINANCE]_________________________________________________________________________________
Total Lectures : 60
Objective : To impart knowledge about the basic principles of the banking and insurance.
Unit 1 : Introduction to Banking Business : 8 Lectures
Origin of Banking,Banking System-Concept and Different Important Terms used in Banking
Business, Banking Sector Reforms in India, Banker and customer relationship, General and
special types of customers, Overview of Banking Regulation Act 1949
Unit 2 : Banking Products and Banking Services : 12 Lectures
Financial Services offered by banks, Asset-Liability Management, Liability Products – Types
of Loans and Advances, Asset Products - Types of deposits, CASA Score, Role of the Central
Bank as Regulator, RBI’s Policies for commercial banks International Security Standards in
Banking, Internet Banking :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, Payment banks
Unit 3 : Banking Lending and Monitoring Process : 10 Lectures
Principles of sound lending, KYC Policy, Secured vs. unsecured advances, Advances against
various securities, Securitization of Standard Assets, Anti- money Laundering Guidelines,
Credit Information Bureau of India, Credit Appraisal Process, Loan Syndication, Credit
Monitoring, Credit Recovery.
Unit 4 : Risk Management in Banks : 10 Lectures
Risk Universe of banks, Measures for identifying and controlling risks, CAMELS Rating, Risk
Architecture -Basel Regulations-Basel I, Basel II
Migration to Basel II norms, Balance Sheet of a Bank: special items and off balance sheet
items, Asset Reconstruction Company.
Unit 5 : Risk and Insurance : 12 Lectures
Types of Insurance- Life and General- Insurance and Risk Mitigation Basic concept of
insurable risk, Perils and Hazards, Types of business risk, Assessment and transfer, Basic

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 principles of utmost goodfaith, Indemnity, Economic function, Proximate cause,
Subrogation and contribution,
Unit 6 : Insurance Business :
Concept of Insurance- Actuarial Practice for Life and Non-life, Re-insurance, Risk and return
relationship, Legal Aspects of Insurance Contracts, Regulatory Framework of Insurance, and
Overview of IRDA Act, Power, Functions and Role of IRDA, Online Insurance, Banc assurance
Note : Relevant Case Studies will be referred
Suggested Reading :
1. Agarwal, O.P., Banking and Insurance, Himalaya Publishing House
2. Satyadevi, C., Financial Services Banking and Insurance, [Link]
3. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House
4. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons
5. Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill
6. Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons
7. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons
8. JyotsnaSethi and Nishwan Bhatia, Elements ofBanking and Insurance, PHI Learning
9. Bare Act: Banking Regulation Act 1949, SARFAESI Act 2002, IRDA Act, 1999
Note: Latest edition of text books may be used.

---------- × ----------

PAPER : V – CONSUMER AFFAIRS AND CUSTOMER CARE

Total Marks : 100 Semester: V Paper Code: BCHRDS532T
SPECIALIZATION [MARKETING]____________________________________________________________________________
Total Lectures : 65
Objective : This paper seeks to familiarize 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 : 13 Lectures
 Consumer and Markets: Concept of Consumer and markets, Concept of Price in Retail
and Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labelling and
packaging
 Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-
Grievances- complaint, Consumer Complaining Behaviour: Strategies to address
Dissatisfied Consumers; Internal and External Complaint handling: Corporate Redressal
and Public Redressal Mechanisms

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Unit 2 : The Consumer Protection Act, 1986 (CPA) : 26 Lectures
 The Consumer Protection Act, 1986: Objectives and Provisions
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),
 Grievance Redressal Mechanism under the Consumer Protection Act, 1986: 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 provided;
Temporary Injunction; Enforcement of order; Appeal, frivolous and vexatious
complaints; Offences and penalties.
 Remedies under Consumer Protection Act (with reference to leading case laws):
Medical Negligence; Banking; Insurance; Housing & Real Estate; Electricity, Water, and
Telecom Services; Education; Defective Product; Unfair Trade Practice.
Unit 3 : Industry Regulators and Consumer Complaint Redressal Mechanism : 13 Lectures
 Banking: RBI and Banking Ombudsman
 Insurance: IRDA and Insurance Ombudsman
 Telecommunication: TRAI
 Food Products: FSSAI (an overview)
 Advertising: ASCI
Unit 4 : Consumer Protection 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
 Quality and Standardization: Voluntary and Mandatory standards; Role of BIS, Indian
Standards Mark (ISI), Ag-mark, Hallmarking, Licensing and Surveillance; ISO: An
overview
Suggested Readings :
1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. Consumer Affairs” (2007)
Delhi University Publication; pp. 334/
2. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th Ed. Bharat Law House, Delhi,
or latest edition.
3. Girimaji, Pushpa (2002). Consumer Right for Everyone Penguin Books.
4. Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace
Jovanovich, Inc.
5. Sharma, Deepa (2011).Consumer Protection and Grievance-Redress in India: A Study of
Insurance Industry (LAP LAMBERT Academic Publishing GmbH & [Link], Saarbrucken,
Germany; pp.263 pp.
6. Empowering Consumers e-book, [Link]

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7. EBook [Link]
8. The Consumer Protection Act, 1986
Suggested Articles :
1. Verma, D. P. S. (2002). Developments in Consumer Protection in India. Journal of Consumer
Policy. Vol. 25. No. pp 107 –123.
2. Verma, D.P.S. (2002). Regulating Misleading Advertisements, Legal Provisions and Institutional
Framework. Vikalpa. Vol. 26. No. 2. pp. 51-57.
3. Ralph L. Day and Laird E. Landon, Jr. (1997). Towards a Theory of Consumer Complaining
Behaviour. Ag Woodside, et al. (Eds.). Consumer and Industrial Buying Behaviour. New York;
North Holland pp. 425-37.
4. George, S. Day and A. Aaker (1970). A Guide to consumerism. Journal of Marketing. Vol. 34. pp
12-19.
5. Sharma, Deepa (2003).New measures for Consumer Protection in India. The Indian Journal of
Commerce. Vol.56. No.4. pp. 96-106
6. Sharma, Deepa (2011).Consumer Grievance Redress by Insurance Ombudsman.
[Link].11. pp.29-47.
Periodicals :
1. Consumer Protection Judgments (CPJ) (Relevant cases reported in various issues)
2. Recent issues of magazines: Insight, published by CERC, Ahmedabad ‘Consumer Voice’,
Published by VOICE Society, New Delhi.
3. UpbhoktaJagran, Ministry of Consumer Affairs, Govt, of India, New Delhi
Websites :
[Link]; [Link]; [Link]; [Link]; [Link];
[Link]; [Link]; [Link]; [Link]; [Link]; [Link];
[Link]; [Link]; [Link]
Note: The Latest edition of textbooks and Acts should be used.

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PAPER : VI – ADVERTISING
Total Marks : 100 Semester: V Paper Code: BCHRDS542T
SPECIALIZATION [MARKETING]____________________________________________________________________________
Total Lectures : 65
Objective : The objective of this course is to familiarize the students with the basic concepts, tools
and techniques of advertising used in marketing.
Unit 1 : Introduction to Marketing Communications : 13 Lectures
 Developing effective communication; Communication objectives; Target Audience;
Social and economic effects of Advertising

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  Defining advertising: Types of advertising; Non-Product Advertising; Role of
advertising; Functions of Advertising; The advertiser; Target Audience; Consumer and
Advertising; Integrated Marketing Communications (IMC)
Unit 2 : Developing and Managing Advertising Programmes : 10 Lectures
 Advertising Budget: Approaches to Budgeting; Factors affecting the allocation of
Advertising budget.
 Advertising Agency: Client-agency relationship; Agency compensation
 Response Hierarchy Models; Cognitive Response Model; DAGMAR
Unit 3 : Creativity in Advertising : 13 Lectures
 Strategies in Message Design: Copy; Layout; Theme; Advertising Campaign; Illustration;
Advertising Appeals
 Scientific advertising: Creative Concept; Strategy and Creativity; Strategy in Message
Design; Words and Pictures; Art Direction; Copywriting
 Print Advertising: Newspapers; magazines; Out-of-Home (OOH) advertising; Transit
Advertising; Headlines; Display Copy; Body Copy; Layout Stages; Principles of Design;
Role of Colour in Print Advertising
 Broadcast Advertising: Message characteristics of Radio and Television
Unit 4 : Advertising Media : 12 Lectures
 Introduction to Advertising Media: Different types of Media; Media Selection;
Measuring Media Effectiveness; Product Placement and Brand Integration
 Media Strategies: Establishing Media Objectives; Developing and Implementing Media
Strategies; Scheduling; Allocating Media Weight; Timing and Duration Strategies;
Reach; Frequency
 Media Planning: Concept of Media Planning; Relative Cost of Media; Media Buying;
Monitoring Media Performance
 Print and Broadcast Media: Newspapers; Outdoor; Internet; Yellow Pages
Unit 5 : Advertising Effectiveness : 8 Lectures
 Concept of Advertising Effectiveness
 Different types of Tests: Pre-testing and Post-testing of Creative Advertisements
 Quantitative and Qualitative Research
Unit 6 : Sales Promotion and Public Relations : 12 Lectures
 Importance of Sales Promotions; Tools of Sales Promotions; Campaigns; Evaluation;
Reasons for growth of Sales Promotion; Advantages and disadvantages of Sales
Promotion
 Tools and Techniques of Sales Promotions: Consumer Promotions (Price deals,
Coupons; Contest and Sweepstakes; Premiums; Sampling); Trade Promotions (Trade
Discount; Exchange; Buybacks)
 Promotion for the Sales force; How promotion affects sales; Timing; Duration and
Frequency of Sales Promotional Activities
 Measuring the Effectiveness of Sales Promotional Strategies

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Suggested Readings :
1. George E Belch, Michael A Belch, KeyoorPurani, Advertising and Promotion : An Integrated
Marketing Communications Perspective (SIE), McGraw Hill Education
2. S Wats Dunn, and Arnold M. Barban. Advertising: Its Role in Marketing. Dryden Press
3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed. Prentice Hall of India,
New Delhi.
4. Batra, Myers and Aakers. Advertising Management. PHI Learning.
5. Terence A. Shimp. Advertising and Promotion: An IMC Approach. Cengage Learning.
6. Sharma, Kavita. Advertising: Planning and Decision Making, Taxmann Publications
7. JaishreeJethwaney and Shruti Jain, Advertising Management, Oxford University Press, 2012
8. Chunawala and Sethia, Advertising, Himalaya Publishing House
9. Ruchi Gupta, Advertising, S. Chand & Co.
10. O’Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage Learning.
11. Jethwaney, Advertising Management; Oxford University Press
12. Ogilvy & Ogilvy on Advertising; Vintage Books; New York
13. Kazmi&Batra, Advertising Management, Oxford University Press
Suggested Articles :
1. Becker K. (2015) Purchasing Patterns and Advertisement Audience for Consumer Purchases and
Repurchasing Decisions. In: Bahn K. (eds) Proceedings of the 1988 Academy of Marketing
Science (AMS) Annual Conference. Developments in Marketing Science: Proceedings of the
Academy of Marketing Science. Springer, Cham.
2. Hild S., Brettel M. (2015) Interrelations of Advertising Channels—An Empirical Study on Online
Purchase Behavior. In: Robinson, Jr. L. (eds) Proceedings of the 2009 Academy of Marketing
Science (AMS) Annual Conference. Developments in Marketing Science: Proceedings of the
Academy of Marketing Science. Springer, Cham
3. Gedenk K., Neslin S.A., Ailawadi K.L. (2010) Sales Promotion. In: Krafft M., Mantrala M. (eds)
Retailing in the 21st Century. Springer, Berlin, Heidelberg
4. Navarro-Bailón M.Á. (2011) What is the Best Communication Strategy (Integration vs.
Repetition) to Persuade Consumers? An Analysis across Levels of Brand Familiarity. In: Okazaki
S. (eds) Advances in Advertising Research (Vol. 2). Gabler
Suggested Advertisements for Reference :
1. Old Indian Advertisements (Refer: [Link]
2. Seagram's Imperial Blue Superhits Music CDs ([Link]
jITNatSnqleSHbXrQ)
3. Meri Maggi Advertisements ([Link]
4. Oyo Advertisements ([Link]
5. Swachh Bharat Mission Advertisements ([Link]

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6. Google India Advertisements
([Link] XD8RrEyDZ0KeJw)

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SEMESTER : VI

PAPER : I – AUDITING & CORPORATE GOVERNANCE

Total Marks : 100 Semester: VI Paper Code: BCHRCC610T
___________________________________________________________________________________________________________________
Unit 1 : CONCEPT, NEED AND PURPOSE OF AUDIT : 8 Marks; 10 Lectures
i) Definition-Nature-Scope and Objectives of Independent Financial Audit
ii) Basic Principles Governing an Audit, Concept of Auditor’s Independence
iii) Error and Fraud- Concepts, Means of doing Fraud, Auditor’s Responsibility towards
Detection and Prevention of Fraud, Difference between Audit and Investigation
iv) Classification of Audit – Organization Structure-wise (Statutory, Non-statutory);
Objective-wise (Internal and Independent Financial Audit); Periodicity wise
(Periodical, Continuous, Interim, Final); Technique wise (Balance Sheet, Standard,
Systems, EDP)
v) Standards on Auditing (SA) - Concept and Purpose
(This unit should be studied with SA 200 and SA 240)
Unit 2 : AUDIT PROCEDURES AND TECHNIQUES : 12 Marks; 15 Lectures
i) Audit Activities,Auditing Engagement- Preparation by the Auditor- Audit Programme
ii) Documentation: Audit Working Paper, Ownership and Custody of Working Paper-Audit
file (Permanent and Current) – Audit Note Book – Audit Memorandum.
iii) Audit Evidence – Concept, Need, Procedures to obtain Audit Evidence
iv) Routine Checking, Test Checking, Cut off procedures, Audit Flow Chart and Auditing in
Depth
v) Analytical Procedure and Substantive Testing in Auditing
(This unit should be studied with SA 210, SA 230, SA 300,
SA 500, SA 520, SA 530, SA 550 and 580)
Unit 3 : AUDIT RISK AND INTERNAL CONTROL SYSTEM : 8 Marks; 10 Lectures
i) Audit Risk – Concept and Types, Relationship with audit materiality
ii) Professional Skepticism
iii) Internal Control - Definition, Objectives, Evaluation, Internal Control Check List,
Internal Control Questionnaire and COSO’s Internal Control Framework
iv) Internal Check- Definition, Objectives and General Principles on Internal Check for
selected transactions

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 v) Internal Audit- Definition, Objectives, Regulatory Requirement, Use of Internal
Auditor’s Workby Statutory Auditor
(This unit should be studied with SA 610)
Unit 4 : VOUCHING, VERFICATION AND VALUATION : 10 Marks; 10 Lectures
i) Vouching: Meaning, Objectives - Difference with Routine Checking – Factors to be
Considered during Vouching of Different items (to be specified)
ii) Verification and Valuation: Concept, objectives, Importance, Difference with
Vouching, Difference between Verification and Valuation, Verification and Valuation of
Different Items (to be specified)
Unit 5 : COMPANY AUDIT : 12 Marks; 15 Lectures
i) Qualification, Disqualification, Appointment, Reappointment and Rotation, Casual
Vacancy, Removal and Resignation, Ceiling, Remuneration, Rights, Duties and Liabilities
of Company Auditor
ii) Audit Committee
iii) Branch Audit and Joint [Link] Profit and Dividend (Final, Interim and
Unclaimed/Unpaid): Provision of the Act and Legal Decisions and Auditor’s
Responsibility
Unit 6 : AUDIT REPORT AND CERTIFICATE : 6 Marks; 10 Lectures
Definition – Distinction between Report and Certificate- Different Types of Report Contents
of Audit Report (As per Companies Act and Standards on Auditing) True and Fair View –
Concept Materiality – Concept and Relevance
(This unit should be studied with SA 315, 320, 330 and 700, 705 and 706)
Unit 7 : OTHER THRUST AREAS : 6 Marks; 10 Lectures
Cost Audit- Concepts, objectives, Relevant Provisions of Companies Act Management Audit
– Concepts, Objectives, Advantages Tax Audit – Concepts, Objectives, Legal Provisions Social
Audit – Propriety Audit – Performance Audit – Environment Audit (Concepts only)
Unit 8 : CORPORATE GOVERNANCE : 10 Marks; 10 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 9 : CORPORATE SOCIAL RESPONSIBILITY : 8 Marks; 6 Lectures
Concept of CSR, Corporate Philanthropy, Strategic Relationship of CSR with Corporate
Sustainability; CSR and Business Ethics, CSR and Corporate Governance; CSR provisions
under the Companies Act, 2013.
Suggested Readings :
1. Kamal Gupta, Contemporary Auditing, McGraw-Hill Education (India) Ltd.
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2. [Link], Auditing Practice, Sultan Chand, New Delhi
3. Victor Z. Brink and Herbert Witt, Modern Internal Auditing, A Ronald Press Publication, John
Wiley & Sons
4. R.J. Thirauf, Management Auditing: A questionnaire approach, AMACOM Publication
5. Emile Woolf, Auditing Today, Prentice Hall
6. Basu. S. K., Audit and Assurance: Pearson Education
Note: Latest edition of text books may be used.

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PAPER : II – BUSINESS RESEARCH METHODS

Total Marks : 30 Semester: VI Paper Code: BCHRCC620T
___________________________________________________________________________________________________________________
Objective : This course aims at providing the general understanding of business research and the
Methods of business research. The course will impart learning about how to collect, analyze, present
and interpret data.
Unit 1 : Introduction : 5 Lectures
Meaning of research; Scope of Business Research; Purpose of Research – Exploration,
Description, Explanation; Unit of Analysis – Individual, Organization, Groups, and Data
Series; Conception, Construct, Attributes, Variables, and Hypotheses
Unit 2 : Research Process : 5 Lectures
An Overview; Problem Identification and Definition; Selection of Basic Research Methods-
Field Study, Survey Method, Observational Method, Existing Data Based Research.
Unit 3 : Measurement and Hypothesis Testing : 20 Lectures
Measurement: Definition; Designing and writing items; Uni-dimensional and Multi-
dimensional scales;
Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale,
Thurstone,
Likert and Semantic Differential scaling, Paired Comparison.
Concept of Sampling –Probability and Non probability sampling types, Steps, and Sample
Size Decision; Secondary data sources.
Hypothesis Testing: Construction of Hypothesis, Tests concerning means and proportions;
One way and Two way ANOVA, Chi-square test and other Non-parametric tests, Testing the
assumptions of Classical Normal Linear Regression, Outline of Multivariate Analysis: Factor
Analysis and Multiple Regression, its applications.

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 PAPER : II – SPSS PACKAGE
Total Marks : 10 Semester: VI Paper Code: BCHRCC620P
___________________________________________________________________________________________________________________
12 Lectures
1. Introduction / Basic Concepts –Data View and Variable View
2. Exploratory Data Analysis—Displaying Data/ Frequency—Displaying Data/ Graphs—
Percentiles; Percentiles Rank – Descriptive Statistics – Measures of Central Tendency—
Measures of Dispersions
3. Inferential Data Analysis—Reliability Analysis—Introduction to Hypothesis Testing— Testing
Hypothesis about single mean—Comparability of Means of Two samples
4. Correlation Analysis
5. Non-Parametric Tests
6. Bivariate and Multivariate Data Analysis—Regression and ANOVA; Factor Analysis;
7. Trend Forecasting Tools
Suggested Readings :
1. Research Methodology – R. Panneerselvam (Prentice Hall of India)
2. Research Methodology – C. R. Kothari (New Age International Ltd)
3. Statistics For Business Decisions – J. K .Das (Academic Publishers)
4. Research Methods for Business – U. Sekharan( John Wiley and Sons)
5. Business Research Methods – S N Murthy and U Bhojanna (Excel Books)
6. Marketing Research – G. C. Beri (Tata McGraw Hill)
7. Marketing Research: An applied Orientation – N. Malhotra (Pearson Education)
8. Business Research Methods – D.R. Cooper and P.S. Schindler (Tata McGraw Hill)
9. SPSS for Windows: step by Step - D. George and P. Mallary (Pearson Education )
10. Statistical Methods in Business and Social Science – G. V. Shenoy and M. Pant (Macmillan)
11. Statistics for Management, Levin and Rubin (Pearson Education India)
12. SPSS 17.0 for Researchers, - S.L Gupta. & Gupta Hitesh (International Book House Pvt. Ltd.)
13. Marketing Research – A. Parasuraman,., and D. Grewal, Krishnan R (South-Western College
Publishers).Marketing Research, University Press - Pati, Debashis, (University Press)

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PAPER : III – INDIRECT TAX LAW

Total Marks : 80 Semester: VI Paper Code: BCHRCC630T
___________________________________________________________________________________________________________________
65 Lectures
GOODS AND SERVICE TAX 50 Marks
Unit 1 : Basic concept of GST : 2 Marks; 2 Lectures
Difference between direct tax and indirect tax; Pre-GST inditect tax structure in India; What
is Goods and Service tax; GST council; Post-GST tax structure;Concept of –Aggregate
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 turnover, Business, India, Person, Taxable person, Taxable territory, Supplier, Receipent,
Inport of goods and services
Unit 2 : Taxable event in GST : 4 Marks; 3 Lectures
Meaning of taxable event; Supply as per GST Law; Meaning of goods and services; Supply of
goods and services; Supply of neither goods nor services i.e negative list; Deemed supply of
goods and services; Services provided by Govt/ Local Authority; Different types of supply-
taxable supply, zero rated supply, exempted supply, continous supply; composite or mixed
supply; Activities treated as supply under Schedule I or II. Practical questions.
Unit 3 : Levy of GST and Exemption from GST : 4 Marks; 3 Lectures
Basic charge of GST; GST levied in intra/ inter state supply of goods or services; Rates of
GST; Brief idea of Exemption from GST; Practical questions.
Unit 4 : Value of taxable Supply of Goods or Services or Both : 8 Marks; 8 Lectures
Transaction is basis for valuation –when; Meaning of- Consideration,Market Value, Related
person; Inclusion in transaction value; Exclusion from transaction value; Value of Supply
where the consideration is not wholly in money[ Rule27]; Value of supply in case of
exchange or berter; Value of supply between two distinct persons or related persons [ Rule
28]; Value of supply made or received through an agent [Rule 29]; Value of supply based on
cost [Rule 30]; Value of supply of services in case of pure agent [Rule 33]; Practical
questions.
Unit 5 : Time of Supply: 6 Marks; 6 Lectures
Statutory time for issue of invice for taxable supply of goods or services; Determination of
time of supply of goods [Sec12(2) and Sec13(2)]; Option for advance upto Rs.1,000;
Continous supply of goods and services; Goods send on approval; Time of supply when GST
on goods or services payable on reverse charge basis; Time of supply in case of supply of
voucher. Practical questions.
Unit 6 : Place of Supply : 4 Marks; 3 Lectures
Location of Supplier of goods or services – how to find out; Place of supply of goods (other
than goods imported or exported); Place of supply of goods which are imported or exported
; Place of supply of services (supplier and receipient are located in India); Practical
questions.
Unit 7 : Input Tax Credit and GST Liability : 10 Marks; 9 Lectures
Meaning of input tax u/s 2(62); Conditions for taking input tax credit; Time limit to avail
input - Tax credit; Documentary requirements and conditions for claiming input tax credit;
Inputax credit is allowed for payment of SGST,CGST,UTGST and IGST; Reversal of inputtax
credit- when; Supply of goods and services ineligible for ITC i.e. negative list; Input tax credit
of capital goods – if depreciation claimed on capital goods , removal of capital goods after
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 use; Availability of credit in special cases – fresh registration u/s 18(1)(a) and Voluntary
registration u/s 18(1)(b) ; Input tax credit when person opt out of composition scheme;
Input tax credit on stock when exemption on goods or services withdrawn; Reversal of input
tax credit if goods become exempt or taxable person switches to composition scheme;
Reversal of input tax credit if goods or services become wholly exempt or GST registration
cancelled. Practical question.
Unit 8 : Reverse Charge : 2 Marks; 2 Lectures
Meaning of Reverse Charge; When it is applicable ( excluding specific goods and services);
Practical questions.
Unit 9 : Composition Scheme : 4 Marks; 4 Lectures
Definition of Composition Levy; Advantages and disadvantages of Composition Levy;
Persons eligible for Composition scheme; Conditions and restrictions of composition levy;
Procedure for exercising option to avail Composition scheme; Effective date for
Composition levy; Validity of Composition levy opted by registered person; Withdrawl from
scheme of Composition levy; Switch over from normal scheme to composition scheme and
vice versa. Practical questions.
Unit 10 : Registration : 6 Marks; 5 Lectures
Requirement of registration; Persons liable to registered; Persons not required to be
registered; Persons requiring registration without threshold limit; Procedure for
registration; Voluntary registration; Unique registration number to UN Agencies;
Registration of casual taxable person and non-resident taxable person; Cancellation of
registration. Practical questions.

CUSTOMS DUTY 30 Marks

Unit 1 : Basic concept and Definitions : 5 Marks; 3 Lectures
Nature of Customs Duty; Definition as per Customs Act- Territorial Waters and Customs
Waters, Indian Customs Waters, Indian Exclusive Economic Zone; High Seas, Customs
Station, Customs Bonded Warehouse, Customs Area, India, Import, Export.
Unit 2 : Different Types of Customs Duty : 4 Marks; 2 Lectures
Unit 3 : Valuation for Customs Duty : 10 Marks; 6 Lectures
Find out the Value for the purpose of Customs Duty- Inclusions or Exclusions from Customs
Value. Practical questions.
Unit 4 : Baggage (excluding Courier and Post). [ Practical questions] : 6 Marks; 4 Lectures
Unit 5 : Duty Drawback : 5 Marks; 3 Lectures

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 PAPER : IV – FINANCIAL MARKETS, INSTITUTIONS AND FINANCIAL SERVICES
Total Marks : 80 Semester: VI Paper Code: BCHRDS641T
SPECIALIZATION [FINANCE]_________________________________________________________________________________
Total Lectures : 65
Unit 1 : Introduction : 8 Lectures
Financial System and its Components – financial markets and institutions; Financial
intermediation; Flow of funds matrix; Financial system and economic development; An
overview of Indian financial system
Unit 2 : Financial Markets : 17 Lectures
Money market – functions, organisation and instruments. Role of central bank in money
market; Indian money market – An overview.
Debt and Fixed Income Securities Market including bond market. Forex Market: An
overview.
Capital Markets – functions, organisation and instruments. Indian equity market – primary
and secondary markets; Public Offerings; Private Placement; Role of stock exchanges in
India.
Commodities Market: An overview.
Unit 3 : Financial Institutions : 10 Lectures
Commercial banking – introduction, its role in project finance and working capital finance;
Development Financial institutions (DFIs) – An overview and role in Indian economy; Life
and non-life insurance companies in India; Mutual Funds – Introduction and their role in
capital market development. Non-banking financial companies (NBFCs); Micro-finance
organisations; Regional Rural Banks.
Unit 4 : Financial Services : 20 Lectures
Overview of financial services industry: Merchant banking – pre and post issue
management, underwriting; Brokers and Sub-brokers; Fund-based and fee-based services;
Venture capital finance; Factoring services, Investment Banking; Credit rating; Financial
counselling; Syndicate loans; Lease Financing; Restructuring and Corporate Advisory
Services by Investment Banking
Unit 5 : Derivative Markets : 6 Lectures
Concept and Functions of Derivative Markets; Participants of Derivative Markets; Different
types of financial derivative instruments in India – Forwards, Futures, Options, Swaps and
Swaptions
Unit 6 : Investors Protection : 10 Lectures
Importance of Investors’ Protection; Investors Grievances Regarding Stock Market Dealings;
Structure of SEBI; Company Law Board; Role of Court in Investors’ Protection; Role of Media
in the Protection of Investors.

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Unit 7 : Problems and Case Studies : 4 Lectures
Importance of Investors’ Protection; Investors Grievances Regarding Stock Market Dealings;
Structure of SEBI; Company Law Board; Role of Court in Investors’ Protection; Role of Media
in the Protection of Investors.
Note : Relevant Problems and Case Studies based on the above chapters
Suggested Reading :
1. L M Bhole, and JitendraMahakud. Financial Institution and Markets, McGraw-Hill Education
2. Khan, M.Y. Indian Financial System, McGraw-Hill Education
3. MY Khan and PK Jain. Financial Services. McGraw Hill Education
4. S.S. Saha. Financial Market Operations. McGraw Hill Education
5. A. Basu, D. Mazumdar, S. Dutta. Indian Financial System. ABS Publishing House

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PAPER : V – INTERNATIONAL BUSINESS

Total Marks : 100 Semester: VI Paper Code: BCHRDS642T
SPECIALIZATION [MARKETING]____________________________________________________________________________
Total Lectures : 65
Objective : The objective of the course is to familiarise the students with the concepts, importanceand
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 2 : 13 Lectures
a) Theories of International Trade – an overview ( Classical Theories, Product Life
Cycletheory, Theory of National Competitive Advantage); Commercial Policy
Instruments - tariff and non-tariff measures – difference in Impact on trade, types of
tariff and non-tariff barriers ( Subsidy, Quota) ; 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 3 : 13 Lectures
a) Regional Economic Co-operation: Forms of regional groupings; Integration efforts
amongcountries in Europe, North America and Asia (NAFTA, EU , ASEAN and SAARC)
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 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 4 : 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 5 : 13 Lectures
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.
Suggested Reading :
1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw Hill
Education
2. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business. Pearson
Education
3. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the
ModernGlobal Economy. London: Roultedge.
4. Sumati Varma, International Business, Pearson Education.
5. Cherunilam, Francis. International Business: Text and Cases. PHI Learning
6. Michael R. Czinkota. et al. International Business. Fortforth: The Dryden Press.
7. Bennett, Roger. International Business. Pearson Education.
8. Peng and Srivastav, Global Business, Cengage Learning

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