FYUGP Commerce as per NEP

Programme Specific Outcomes (PSOs) B. Com course

PSO1: Demonstrate foundational understanding of commerce and business disciplines such as accounting, finance, marketing, and management, and their application
in real-world scenarios.

PSO2: Acquire essential analytical and quantitative skills to address basic business challenges and support decision-making in organizational settings.

PSO3: Understand and apply core concepts in financial accounting, management principles, and economic theories to analyse and solve business problems
effectively.

PSO4: Cultivate entrepreneurial thinking by identifying business opportunities, analysing market trends, and creating innovative business models.

PSO5: Build a strong foundation in legal and regulatory aspects of business, ensuring compliance with financial, taxation, and economic laws.

PSO6: Enhance communication, teamwork, and leadership skills through collaborative projects, presentations, and case studies, preparing for professional
environments.

PSO7: Develop digital proficiency by integrating technology and tools such as Tally, MS Office, and e-filing systems to improve operational efficiency in business
processes.
 Four Year Undergraduate Programme: B. Com (offer four Specialization)

a. [Link] in specialization/ Major in Human Resource Management

b. [Link] in specialization/ Major in Accounting
c. [Link] in specialization/ Major in Marketing Management
d. [Link] in specialization/ Major Finance

FYUGP - [Link] (Accounting/Finance/Human Resource Management/Marketing) Common For all Four Specializations (Core papers)

Programme Eligibility Sem Course name Course code credi Credit distribution of the course Pre-requisite Internal External
name Criteria of ester ts of the course marks Marks
the (if any)
programm
e, if any Lectur Tutorial Practical
e

FYUGP - (10+2) 1 Business BCM010104 4 3 1 - No 40 60

[Link](Acc in Organisation &
ounting/Fina Arts, Management
nce/Human Science or 1 Financial BCM010204 4 3 1 - No 40 60
Resource Commerce Accounting
Management/ 1 Indian Financial BCM010304 4 3 1 - No 40 60
Marketing) System
For all Four 2 Corporate BCM020104 4 3 1 - No 40 60
Specializatio Accounting
ns)- Core 2 Principles & BCM020204 4 3 1 - No 40 60
Papers Practice of
Management
2 Principles of BCM020304 4 3 1 - No 40 60
Marketing
 (AEC/VAC/MDC/SEC)

FYUGP - [Link](Accounting/Finance/Human Resource Management/Marketing) Common For all Four Specializations(AEC/VAC/MDC/SEC)

FYUGP - Eligibility Seme Course name Course code cr Credit distribution of the Pre-requisite Interna External Practical
[Link] Criteria of the ster ed course of the course l Marks
(AEC/VAC/M programme, if its (if any) marks
DC/SEC) any
Lectur Tutori Practical
e al

AEC 1st MIL-1/English 2 2 - - 20 30 -

(10+2) (Alt)-1 AEC010402
AEC in 2nd English 2 2 - - 20 30 -
Arts, Science Communication-1 AEC050402
AEC or Commerce 5th MIL-2/English 2 2 - - 20 30 -
(Alt)-2 AEC050602
AEC 6th English 2 2 - - 20 30 -
Communication-2 AEC060602
VAC 1st Environmental VAC011002 2 2 - - 20 30 -
Studies

VAC 2nd Trade & Commerce VAC020302 2 2 - - 20 30 -

in India

VAC 4th Business VAC040602 2 2 - - 20 30 -

Etiquette& Soft
Skill
MDC 1st Business MDC010403 3 2 1 - 30 45 -
Mathematics
MDC 2nd Business MDC020403 3 2 1 - 30 45 -
Economics
MDC 3rd Business Statistics MDC030403 3 2 1 - 30 45 -
SEC 1st Information SEC010703 3 2 - 1 20 30 25
Technology in
Business
SEC 2nd E-Commerce SEC020702 3 2 - 1 20 30 25
SEC 3rd New Venture SEC030603/ 3 2 1 - 30 45 -
Planning/E-Filling SEC030703
of Returns

FYUGP - [Link] in Accounting- Major/Minor

Programme Eligibility Seme Course name Course code credi Credit distribution of the Pre-requisite Internal External Practical
name Criteria of ster ts course of the course marks Marks Marks
[Link] in the Lectur Tutorial Practical (if any)
Accounting- programme e
Major/Minor , if any
Major XII Passed 3rd Advanced Financial BCM030104 4 3 1 - 40 60 -
Accounting
Major XII Passed 3rd Entrepreneurship BCM030204 4 3 1 - 40 60 -
Major XII Passed 3rd Business Laws BCM030304 4 3 1 - 40 60 -
XII Passed 3rd Internship BCM030504 4 - - 4 0 100 -
Major XII Passed 4th Fundamentals of BCM040104 4 3 1 - 40 60 -
Financial
Management
Major XII Passed 4th Cost Accounting BCM040204 4 3 1 - 40 60 -
Major XII Passed 4th Income Tax Laws & BCM040304 4 3 1 - 40 60 -
Practices
Major XII Passed 4th Advanced Corporate BCM040404 4 3 1 - 40 60 -
Accounting
Minor XII Passed 4th Financial Market BCM040504 4 3 1 - 40 60 -
Operations
Major XII Passed 5th Indian Economy BCM050104 4 3 1 - 40 60 -
Major XII Passed 5th Management BCM050204 4 3 1 - 40 60 -
Accounting
Major XII Passed 5th Fundamentals of BCM050304 4 3 1 - 40 60 -
Investment
Major XII Passed 5th Indirect Taxes BCM050404 4 3 1 - 40 60 -
Minor XII Passed 5th Corporate Laws BCM050504 4 3 1 - 40 60 -
Major XII Passed 6th International BCM060104 4 3 1 - 40 60 -
Business
Major XII Passed 6th Operation Research BCM060204 4 3 1 - 40 60 -
in Business
Major XII Passed 6th Computerised BCM060304 4 3 0 1 30 45 25
Accounting
Major XII Passed 6th Auditing & BCM060404 4 3 1 - 40 60 -
Assurance
Minor XII Passed 6th Project Management BCM060504 4 3 1 - 40 60 -
-FYUGP - [Link] in Finance- Major/Minor

Programme Eligibility Seme Course name Course code credi Credit distribution of the Pre-requisite Internal External
name Criteria of ster ts course of the course marks Marks
[Link] in the Lectur Tutorial Practical (if any)
Accounting- programme e
Major/Minor , if any
Major XII Passed 3rd Banking BCM030704 4 3 1 - 40 60
Major XII Passed 3rd Entrepreneurship BCM030204 4 3 1 - 40 60
Major XII Passed 3rd Business Laws BCM030304 4 3 1 - 40 60
XII Passed 3rd Internship BCM030504 4 - - 4 0 100
Major XII Passed 4th Fundamentals of BCM040104 4 3 1 - 40 60
Financial
Management
Major XII Passed 4th Financial Market BCM040504 4 3 1 - 40 60
Operations
Major XII Passed 4th Insurance BCM040804 4 3 1 - 40 60
Major XII Passed 4th Cost & Management BCM040904 4 3 1 - 40 60
Accounting
Minor XII Passed 4th Direct & Indirect BCM041004 4 3 1 - 40 60
Taxes
Major XII Passed 5th Indian Economy BCM050104 4 3 1 - 40 60
Major XII Passed 5th Micro Finance BCM050704 4 3 1 - 40 60
Major XII Passed 5th Financial Services BCM050804 4 3 1 - 40 60
Major XII Passed 5th Fundamentals of BCM050304 4 3 1 - 40 60
Investment
Minor XII Passed 5th Corporate Laws BCM050504 4 3 1 - 40 60
Major XII Passed 6th International BCM060104 4 3 1 - 40 60
Business
Major XII Passed 6th Operation Research BCM060204 4 3 1 - 40 60
in Business
Major XII Passed 6th Treasury & Risk BCM060704 4 3 1 40 60
Management
Major XII Passed 6th Marketing of BCM060804 4 3 1 - 40 60
Services
Minor XII Passed 6th Project Management BCM060504 4 3 1 - 40 60

FYUGP - [Link] in Human Resource Management- Major/Minor

Programme Eligibility Seme Course name Course code credi Credit distribution of the Pre-requisite Internal External
name Criteria of ster ts course of the course marks Marks
[Link] in the Lectur Tutorial Practical (if any)
Accounting- programme e
Major/Minor , if any
Major XII Passed 3rd Human Resource BCM030804 4 3 1 - 40 60
Management
Major XII Passed 3rd Entrepreneurship BCM030204 4 3 1 - 40 60
Major XII Passed 3rd Business Laws BCM030304 4 3 1 - 40 60
XII Passed 3rd Internship BCM030504 4 - - 4 0 100
Major XII Passed 4th Fundamentals of BCM040104 4 3 1 - 40 60
Financial
Management
Major XII Passed 4th Labour Laws BCM040704 4 3 1 - 40 60
Major XII Passed 4th Industrial Relations BCM041104 4 3 1 - 40 60
Major XII Passed 4th Cost & Management BCM040904 4 3 1 - 40 60
Accounting
Minor XII Passed 4th Direct & Indirect BCM041004 4 3 1 - 40 60
Taxes
Major XII Passed 5th Indian Economy BCM050104 4 3 1 - 40 60
Major XII Passed 5th Strategic Human BCM050904 4 3 1 - 40 60
Resource
Management
Major XII Passed 5th Labour Welfare & BCM051004 4 3 1 - 40 60
Social Security
Major XII Passed 5th Performance BCM051104 4 3 1 - 40 60
Management
Minor XII Passed 5th Corporate Laws BCM050504 4 3 1 - 40 60
Major XII Passed 6th International BCM060104 4 3 1 - 40 60
Business
Major XII Passed 6th Operation Research BCM060204 4 3 1 - 40 60
in Business
Major XII Passed 6th Technology in HRM BCM060904 4 3 1 40 60
Major XII Passed 6th Training & BCM061004 4 3 1 - 40 60
Development
Minor XII Passed 6th Project Management BCM060504 4 3 1 - 40 60
-FYUGP - [Link] in Marketing Management- Major/Minor

Programme Eligibility Seme Course name Course code credi Credit distribution of the Pre-requisite Internal External
name Criteria of ster ts course of the course marks Marks
[Link] in the Lectur Tutorial Practical (if any)
Accounting- programme e
Major/Minor , if any
Major XII Passed 3rd Advertising BCM030904 4 3 1 - 40 60
Major XII Passed 3rd Entrepreneurship BCM030204 4 3 1 - 40 60
Major XII Passed 3rd Business Laws BCM030304 4 3 1 - 40 60
XII Passed 3rd Internship BCM030504 4 - - 4 0 100
Major XII Passed 4th Fundamentals of BCM040104 4 3 1 - 40 60
Financial
Management
Major XII Passed 4th Retail Management BCM041204 4 3 1 - 40 60
Major XII Passed 4th Customer BCM041304 4 3 1 - 40 60
Relationship
Management
Major XII Passed 4th Cost & Management BCM040904 4 3 1 - 40 60
Accounting
Minor XII Passed 4th Direct & Indirect BCM041004 4 3 1 - 40 60
Taxes
Major XII Passed 5th Indian Economy BCM050104 4 3 1 - 40 60
Major XII Passed 5th Consumer Behaviour BCM051204 4 3 1 - 40 60
Major XII Passed 5th Personal Selling & BCM051304 4 3 1 - 40 60
Salesmanship
Major XII Passed 5th Brand Management BCM051304 4 3 1 - 40 60
 Minor XII Passed 5th Corporate Laws BCM050504 4 3 1 - 40 60
Major XII Passed 6th International BCM060104 4 3 1 - 40 60
Business
Major XII Passed 6th Operation Research BCM060204 4 3 1 - 40 60
in Business
Major XII Passed 6th Consumer Affair & BCM061104 4 3 1 40 60
Customer Care
Major XII Passed 6th Marketing of BCM060804 4 3 1 - 40 60
Services
Minor XII Passed 6th Project Management BCM060504 4 3 1 - 40 60

4th Year of FYUGP-Commerce

A. B. Com with Honours

Semester Course Course Work Credit Lecture Tutorial Practical Internal External
Level marks marks
7th 400 Compulsory:
1. Quantitative 04 03 01 --- 40 60
methods in
Business
04 03 01 --- 40 60
2. Economic
Legislation
Elective: Any one (4 x 2)
Group of the =08
following Groups:
A. Accounting
04
03 01 -- 40 60
3. Financial
Reporting
Analysis
04
4. Advanced Cost 03 01 --- 40 60
& Management
Accountancy

B. Finance

3. Financial 04
03 01 --- 40 60
Markets &
Institutions
04
4. International 03 01 -- 40 60
Financial
Management

C. Human
Resource
04
Management 03 01 -- 40 60

3. International
Human
Resource 04
Management 03 01 -- 40 60
 4. Compensation 04
Management
03 01 -- 40 60
D. Marketing
Management
40
3. Marketing
03 01 -- 40 60
Policy
Analysis

4. International
Marketing

Research Component:
Research
Methodology
04 03 01 -- 40 60

Total Credit of 7th 20

Semester

8th 400 Compulsory:

1 Organisational 04 03 01 -- 40 60
Behaviour
2 Tax Planning 04 03 01 -- 40 60

3 Entrepreneurship 04 03 01 -- 40 60
Management

4 Global 04 03 01 -- 40 60
Environmental
Management
 Research
Component: 04 03 01 --
5 Seminar/
Project based
Course

Total Credit of 8th 20

Semester
Total of 4 Year (7th & 8th Semester)
th 40

B) B. Com Honours with Research

Semester Course Course Work Credit Lecture Tutorial Practical Internal External
Level marks marks

7th 400 Compulsory:

1. Quantitative Methods in 04 03 01 -- 40 60
Business
2. Economic Legislation
04 03 01 -- 40 60
Elective: Any one Group of (4 x 2)
the following Groups: =08
A. Accounting
3. Financial Reporting 04
Analysis 03 01 -- 40 60
4. Advanced Cost &
Management 04
Accountancy 03 01 -- 40 60
B. Finance
3. Financial Markets &
Institutions
4. International Financial
Management
C. Human Resource 04
Management 03 01 -- 40 60
3. International Human
Resource Management 04
4. Compensation 03 01 -- 40 60
Management
D. Marketing Management
3. Marketing Policy
4. International Marketing

04
03 01 -- 40 60

04
03 01 -- 40 60

04
03 01 -- 40 60
 04
03 01 -- 40 60

Research Component:
5. Research Methodology 04 03 01 -- 40 60
Total Credit of 7th Semester 20
8th 400 Dissertation 16 16
Seminar based Course/Presentation 04 04

Total Credit of 8th Semester 20

Total of 4th Year (7th & 8th Semester) 40
 1stSemester
Course Name: Business Organisation and Management
Existing based syllabus: UGCBCS
Course Level: 100 to 199
Credit 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Unit 1: Introduction: Nature and Purpose of Business, Factors to be considered for starting a business, Forms of Business Organisation; Business formats- Brick &
Mortar; Brick & Click; E-commerce; Franchising; Outsourcing, Nature and Functions of Management (An overview); Managerial Competencies-concept.
16 Classes (20 Marks)

Unit2: Business Environment: Meaning and layers of Business Environment-(micro/immediate, meso /intermediate, macro and international); Business ethics and
social responsibility; 8 Classes (12 Marks)

Unit3: Planning and Organizing: - Strategic Planning(concepts), Decision-making-process and techniques; Organizing: -Formal and Informal Organisations,
Centralisation and Decentralisation, Delegation, Factors affecting organisational design, Organisational structures &Organograms–Divisional, Product, Matrix, Project
and Virtual Organisation
12 Classes (20 Marks)

Unit4: Directing and Controlling: Motivation- meaning, importance and factors affecting motivation, Leadership- meaning, importance, trait and leadership styles,
Communication–New trends and directions (Role of IT and social media); Controlling –Principles of controlling; Measures of controlling, Relationship between
planning and controlling, 12 Classes (24 Marks)

Unit 5: Contemporary Issues in Management: Business Process Reengineering (BPR), Learning Organisation, Six Sigma, Supply Chain Management, Work-life
Balance; Free lancing; Flexi-time and work from home; Co-sharing/co working. 12 Classes (24 Marks)
 SuggestedReadings:
● Basu, C. (2017). Business Organisation and Management. McGraw Hill [Link] Delhi.
● Drucker,P. F.(1954).ThePracticeofManagement. Newyork:Harper&Row.
● Kaul, V.K.(2012).BusinessOrganisation Management. Pearson Education.
● Koontz, H., &Weihrich, H. (2012). Essentials of Management: An International andLeadership [Link].
● Laasch, O.(2022).PrinciplesofManagement,2e,SageTextbook
● Sherlekar,S.A.(2016).Modern Business Organisation and [Link] Publishing House

Objective: The course aims to provide basic knowledge to the students about the organisation and management of a business enterprise.

Learning outcome: On successful completion of the paper students will be able to understand about organization structure and its process. Develop knowledge and
skills regarding management principles and functions required to run an organization.

1st Semester
Course Name: Financial Accounting

Existing based syllabus: UGCBCS

Course Level: 100 to 199

Credit 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks) = Total Marks: 100

Unit 1: Theoretical Framework (12 Classes) (20 Marks)

i. Accounting as an information system, the users of financial accounting information and their needs. Qualitative characteristics of accounting, information.
Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting: cash basis and accrual basis.
ii. The nature of financial accounting principles : entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and full disclosures.

iii. Accounting Standards: Concept,needs and objectives; procedure for issuing Accounting Standards in India. Salient features of First-Time Adoption of Indian
 Accounting Standard (Ind-AS) 101. Salient features of Indian Accounting Standards Ind AS 1, 2, 16 and AS 9. International Financial Reporting Standards
(IFRS): - Need and procedures of Issue.

Unit 2: Measurement of Business Income (12 Classes) (20 Marks)

i. Measurement of business income-Net income, Application of accounting period, continuity doctrine and matching concept in the measurement of net income.
Objectives of measurement.
ii. Capital and revenue expenditures and receipts
iii. Revenue recognition: Recognition of income and expenses as per AS 9.
iv. Inventory Valuation: Meaning and Significance.

Unit 3: Final Accounts (12 Classes) (20 Marks)

Preparation of financial statements of non-corporate business entities: Sole proprietorship and Partnership firms.

Unit 4: Hire-Purchase, Instalment Systems and Branches: (12 Classes) (20 Marks)

i) Accounting for Hire-Purchase and Instalment Systems: Meaning, features, advantages and disadvantages of Hire Purchase and Instalment Systems, Rights
of Hire Purchaser and Hire Vendor, Journal entries and preparation of ledger accounts excluding default and repossession.

ii) Accounting for Branches: Meaning, Needs and Objectives of Branch Accounting. Systems of dependent Branch Accounting and their Accounting Treatments
(Only debtors system, stock and debtors system).

Unit 5: Computerised Accounting System (12 Classes) (20 Marks)

Computerised Accounting Systems: Meaning, components, and advantages, Difference between manual and computerised accounting, Various types of Accounting
packages/software and their advantages and disadvantages; Tally 9 and its features, working on TALLY. Simple Practical Problems

Suggested Readings:
 1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases. McGraw- Hill Education, 13th Ed.2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
4. [Link], T.S. Grewal and [Link]. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. B. B. Dam, H C Gautam and others, Financial Accounting, Gayetri Publications, Guwahati
6. K. R. Das & K. M. Sinha. Financial Accounting
7. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New Delhi.
8. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
9. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
10. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
11. Tulsian, P.C. Financial Accounting, Pearson Education.
12. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi
Note: Latest edition of the text books should be used.

Course objective: To provide students with a foundational understanding of financial accounting principles and practices used in preparing and presenting financial
statements.

Learning outcome: By the end of the course, students will be able to record, classify, and summarize financial transactions, prepare financial statements in accordance
with accounting standards, and analyze basic financial information for decision-making purposes.

1st Semester
Course Name: Indian Financial System

Existing based syllabus: UGCBCS

Course Level: 100 to 199

Credit 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks) = Total Marks: 100
Unit-1: Introduction (12 Classes) (20 Marks)
Financial System-Meaning, Components of Financial system, Functions of Financial System, Financial System and Economic Development, Overview of Indian
Financial System.

Unit – 2: Financial markets (12 Classes) (20 Marks)

Financial Market- Classifications of Financial Markets; Money market- its constitutions, functions and significance; Capital Market- Primary and secondary market,
functions of capital market and its significance.

Unit-3: Financial Institutions (12 Classes) (20 Marks)

Banking Financial Institutions- Types of Banks, Functions of Banks, Structure of Indian Banking System; Non-Banking Financial institutions, types and structure;
Mutual Funds, Insurance Companies and Pension Funds.

Unit-4: Financial Services (12 Classes) (20 Marks)

Meaning, features and importance, Types of Financial Services- Factoring, Leasing, Venture Capital, Consumer Finance and Housing Finance.

Unit-5: Regulatory Institutions (12 Classes) (20 Marks)

Reserve Bank of India- organization, objectives, Role and Functions; Securities and Exchange Board of India- Organization and objectives; Insurance Regulatory and
Development Authority of India; Pension Fund Regulatory and Development Authority.

Recommended Books:
1. The Indian Financial System by Bharati Pathak, Pearson Education.
2. Financial Institutions and Markets by L M Bhole, Tata MC Graw Hill.
3. Dynamics of Financial Markets and Institutions in India by R M Srivastava and Divya Nigam, Excel Books.
4. Indian Financial System by H R Machiraju, Vikas Publishing House.
5. The Indian Financial System and Development by Vasant Desai, Himalaya Publishing House.
6. Indian Financial System by P N Varshney and D K Mittal, Sultan Chand & Sons.

Course Objective: To provide students the basic knowledge of Indian Financial System and its components, institutions and their functions.
Course Outcome: The learning outcomes of the Indian financial system include understanding the diverse components and functions of the system, the role of regulatory
bodies, the impact of policies on economic growth, and the development of analytical skills to evaluate and navigate financial markets effectively.
 1st Semester
Course Name: Business Mathematics (Multi-disciplinary)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 Marks) Total Marks: 75

Unit I: Introduction to Business Mathematics

• System of Simultaneous Linear Equations: Application of concepts to business and commerce.

• Profit, Loss, and Discount: Business applications.
• Shares: Concept of share, face value, market value, equity shares, preferential shares, dividend, bonus shares.
• Ratio and Proportion: Finding the missing term of the proportion, merging of two ratios in one.

Unit II: Interest & Annuities

• Simple Interest & Compound Interest: Solution of related problems.

• Present Value (PV) and Future Value (FV): For single principal amount.
• Annuity: Types of annuities: ordinary, due, deferred, continuous, perpetual.

Unit III: Matrices and Determinants

• Algebra of Matrices: Matrix operations with business applications.

• Determinants of Square Matrix: Evaluation of determinants of order three (Properties of determinants excluded).
• Inverse of a Matrix: Concept and calculations.
• Solution of System of Linear Equations: Unique solutions involving no more than three variables using Cramer’s Rule.

Unit IV: Differential Calculus

• Concept of Limit and Continuity: For simple functions.

• Concept of Differentiation: Rules of differentiation.
• Derivatives: Of exponential functions (ᵀˣ, ᵃˣ) and logarithmic functions (“logx” only results).
• Differentiation of Simple Algebraic Functions.
• Maxima and Minima: Using second-order derivatives for cost, revenue, and profit-related problems.
• Marginal Analysis: Application in business

Unit V: Integration
 • Preliminary Idea of Integration.
• Definite Integrals: For simple polynomial functions.
• Determination of Area Using Definite Integrals.
• Application of Integral Calculus: In marginal analysis.

Unit VI: Linear Programming

• Linear Programming:
o Sketching graphs of:
1. Linear equations (“ax + by + c = 0”).
2. Linear inequalities.
o Formulation of Linear Programming Problems (LPP).
o Graphical solutions to LPP.

SuggestedReadings:

1) [Link]. Himalaya PublishingHouse.

2) Ayres,[Link]’sOutlinesSeries:TheoryandProblemsofMathematicsofFinanceMcGrawHillEducation.

3) Aggarwal, R.S.,QuantitativeAptitude, [Link].

4) TextBookofBusinessMathematics,PadmalochanHazarika,[Link].

Course Objectives:

1. To develop a strong foundation in mathematical concepts and their applications in business and commerce.
2. To enable students to solve practical business problems using mathematical techniques such as equations, matrices, and determinants.
3. To provide an understanding of calculus and its application in marginal analysis and economic order quantity.
4. To introduce the basics of linear programming and graphical solutions for optimization in business contexts.
5. To enhance quantitative reasoning and analytical thinking skills essential for business decision-making.
Course Outcomes:

By the end of this course, students will be able to:

1. Apply mathematical methods to analyze and solve business and commerce-related problems.
2. Evaluate financial problems involving interest, annuities, depreciation, and sinking funds.
3. Use matrices and determinants to solve linear equations relevant to business scenarios.
4. Employ differential calculus for optimizing business functions such as profit and cost.
5. Utilize integration techniques for marginal analysis and determining areas under curves.
6. Formulate and solve linear programming problems graphically to achieve optimal business solutions.

1st Semester
Course Name: Environmental Studies (VAC)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks) =Total Marks: 50

(For detail syllabus refer to the common course uploaded in the Gauhati University website [Link])
 1st Semester
Course Name: MIL-1/English (Alt-1) (AEC)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks) =Total Marks: 50

(For detail syllabus refer to the common course uploaded in the Gauhati University website)

1st Semester
Course Name: Information Technology in Business (SEC)
Credit: 3
Total Marks: 100

Unit1:-Fundamentals of Computers and Information Technology

Definition of a computer system, hardware, software, I/O devices, storage devices, other peripheral devices, CPU and its functions, communication among various
parts of a computer system, memory measurement units, Data Information and knowledge, role of IT in information generation, management and decision making.
Unit2:-Introduction to the system software
Definition, different types of system software, different functions, introduction to resource management, memory management, I/O management, process
management, deadlock, dead lock avoidance and prevention.

Unit3:-Introduction to the computer networks

Fundamentals of computer networks and the internet, brief introduction to the OSI and the TCP/IP model, different layers and protocols, routing, different devices
indifferent layers, network topologies, introduction to wireless technologies, security in computer networks, computer virus, the worldwide web, search engines and
their business prospective.

Unit 4:-IntroductiontoMS-Office2010/11
Different MS-Office tools, working with MS-word, creating, editing, formatting and printing documents, working with MS- Excel, data sorting, formulas and
functions, graph creation, creating simple and animated presentations with MS-Power Point, using MS-Access to creates mall data bases and the respective forms to
enter, edit, and delete data.

Unit5:-Data base fundamentals

Definition, table, field, record, data types, different types of key, meta data, entity, attributes, different types of relationships, database management system, advantages
of DBMS approach,3-layred database architecture, data independence, different data base languages, structured query language (SQL).

Unit6:- Introduction to web resource creation

Introduction to Hyper text markup language (HTML), Extensible hypertext markup language (XHTML), Extensible markup language (XML), Extensible business
reporting language (XBRL).Client side and server side programming, fundamentals of creating dynamic, interactive web pages: An introduction to Active Server
Pages technology, introduction to VB script.

Unit7:- Introduction to Management Information System

Transaction processing System, Decision support System, Expert Systems.

Practical:
1. Introductiontodifferent hardwarecomponentsandtheirfunctions.
2. MS-WORD,MS-EXCEL,MS-POWERPOINT&MS-ACCESS
3. Webresourcecreation.

BooksRecommended:

• IntroductiontoInformationTechnology- ITLEducationSolutionsLtd., PearsonEducation.

• [Link],Taxman
• [Link],PearsonEducation.
• IntroductiontoComputers –PeterNortion,McGrawhill
• Information Technology and Management- Turban, Mclean and Wetherbe, john Wiley &Sons.
 2nd Semester
Course Name: CORPORATE ACCOUNTING
(Internal Assessment 40 Marks + End Term Exam. 60 Marks) = Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 200 to 299

Unit - I: Final Accounts (12 Classes) (20 Marks)

Preparation of Final Accounts of a Joint Stock Company (as per Companies Act, 2013) with necessary adjustments.

Unit – II: Incentive Equity, Buy Back, and Valuation of shares and goodwill:
(12 Classes) (20 Marks)
i. Incentive Equity: Right and Bonus Shares – Meaning, Advantages and Disadvantages, Provisions as per Companies Act, 2013 and their Accounting Treatment.
ii. Buy back of shares: Meaning, Provisions of Companies Act, 2013 and Accounting Treatment.
iii. Valuation of shares and goodwill: Meaning, provision of Companies Act on Valuation of Shares and Valuation of Goodwill, Concepts and calculation: simple
problem only.

Unit III: Internal Reconstruction of Companies: (12 Classes) (20 Marks)

Concept and meaning of Internal Reconstruction, Different forms of Internal Reconstruction; Provisions as per Companies Act and Accounting treatment for Alteration
of Share Capital and Reduction of Share Capital; Preparation of Balance Sheet after Internal Reconstruction.

Unit – IV: Amalgamation of Companies: (12 Classes) (20 Marks)

Meaning and objectives; Provisions as per Accounting Standard 14; Amalgamation in the nature of Merger and Purchase; Consideration for Amalgamation;
Accounting Treatment for Amalgamation and preparation of Balance Sheet after Amalgamation.

Unit V. Accounts of Holding Company (12 Classes) (20 Marks)

Concept and meaning of different terms: holding company, subsidiary company, pre-acquisition profit/loss, post acquisition profit/loss, minority interest; cost of
control.
Meaning and needs for consolidation of financial statements as per AS 21.
Preparation of consolidated balance sheet of a holding company with one subsidiary.

Note:
[Link] relevant Indian Accounting Standards in line with the IFRS
for all the above topics should be covered.
 [Link] revision of relevant Indian Accounting Standard would
become applicable immediately.

Suggested Readings:

1. Hanif and Mukherjee: Corporate Accounting

2. B. B. Dam, H C Gautam and others, Corporate Accounting, Gayetri Publications, Guwahati
3. K. R. Das & K. M. Sinha. Corporate Accounting
4. [Link], T.S. Grewal and [Link]. Advanced Accounts. S. Chand & Co., NewDelhi.
5. S. N. Maheshwari Corporate Accounting -, Vikash Publishing House
6. S. Sehgal & D. Sehgal, Advanced Accounting Taxmann Publication
7. Modern Accounting by Hanif and Mukherjee, Tata McGrow Hill.
8. V. K. Saxena Advanced Accounting - Sultan Chand & sons.

Objectives: To help the students to acquire the conceptual knowledge of the corporate accounting and to learn the techniques of preparing the financial statements.

Course Outcome: The learning outcomes of corporate accounting include the ability to analyze and interpret financial statements, apply accounting standards and
principles to prepare accurate financial reports, and make informed financial decisions based on a thorough understanding of corporate financial performance

No. of Contact Classes: 60

 2nd Semester
Course Name: Principles and Practice of Management
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 200 to 299

Unit 1: Introduction: Management theories- classical, neo-classical ((Hawthorne Experiments) and (Mary Parker Follet)-modern theory of management; (Systems
Approach; Contingency Approach –and Peter Drucker & contribution to modern school of management, Michael Porter-Five force analysis)
(12 Classes) (20 Marks)
Unit 2: Planning: Planning Premises and elements, limitations of planning -Environment analysis and SWOT analysis [concept and elements]. (12 Classes)
(20 Marks)
Unit 3. Motivation: -Motivation Theory- needs (including Maslow’s theory), incentives, Equity and two-factor theory (Herzberg); McGregor Theory X and Theory,
Goal Setting Theory, Reinforcement theory). (12 Classes) (20 Marks)
Unit 4: Leadership: - Leadership Theory –Trait, Situational, Behavioural and Contemporary theories of Leadership), Blake &Mouton's Managerial Grid theory ,
Transactional Vs Transformational Leadership. (12 Classes) (20 Marks)
Unit 5: Contemporary Issues in Management: Management challenges in the present-day Context- (Digitization, Automation and Artificial Intelligence (AI) of the work
processes, Globalization Uncertainties,), Workplace diversity. Indian Ethos in Management-(Management Lessons from Indian Heritage Scriptures and Vedas,
Management Lessons from Kautilya ‘s Arthashastra-An overview Only, Ethics v/s ethos) (12 Classes) (20 Marks)

Suggested Readings:
● Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.
● Drucker, P. F. (1999). Management Challenges for the 21st Century. Harper Collins
Publishers Inc.
● Chakraborty, S. K. (1997). Human Values for Managers. Wheeler Publishing
● Griffin. (2013). Management Principles and Application. Cengage.
● Koontz, H., &Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. McGraw Hill Publications
● Laasch, O. (2022). Principles of Management, 2e, Sage Textbook
● Mitra, J. K. (2018). Principles of [Link] University Press.
● Rao, V. S. P. (2020). Management Principles and Applications. Taxmann Publications.
● Sharlekar, S. A. (2010). Management (Value-Oriented Holistic Approach). Himalaya
Publishing House. (Chapters 3 and 4)
● Tulsian, P. C., & Pandey, V. (2021). Business Organisation & Management. Pearson
Education, India
No. of Contact Classes: 60

Course Objective: The objective of the course on principles and practice of management is to provide students with a comprehensive understanding of the
fundamental principles, theories, and techniques of management.

Learning Outcomes: By the end of the course, students will be able to apply management principles and theories in practical situations, demonstrate effective
leadership skills, analyse and solve management problems, and make informed decisions to enhance organizational effectiveness

2nd Semester
Course Name: PRINCIPLES OF MARKETING
(Internal Assessment 40 Marks + End Term Exam. 60 Marks) = Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 200 to 299

Unit1:Introduction: Nature, scope and importance of marketing; Evolution of marketing; Selling vs Marketing; Marketing mix, Marketing environment:
concept, importance, and components (Economic, Demographic, Technological, Natural, Socio -Cultural and Legal).
(12 Classes) (20 Marks)
Unit2: Consumer Behaviour: Nature and Importance, Consumer buying decision process; Factors influencing consumer buying behaviour.
Market segmentation: concept, importance and bases; Target market selection; Positioning concept, importance and bases; Product differentiation vs. market
segmentation. (12 Classes) (20 Marks)
Unit3: Product: Concept and importance, Product classifications; Concept of product mix; Branding, packaging and labeling; Product -Support Services; Product
life-cycle; New Product Development Process; Consumer adoption process. (12 Classes) (20 Marks)

Unit 4: Pricing: Significance. Factors affecting price of a product. Pricing policies and strategies.
Distribution Channels and Physical Distribution: Channels of distribution - meaning and importance; Types of distribution channels; Functions of middleman;
Factors affecting choice of distribution channel; Wholesaling and retailing; Types of Retailers; e-tailing, Physical Distribution.
(12 Classes) (20 Marks)
Unit5: Promotion: Nature and importance of promotion; Communication process; Types of promotion: advertising, personal selling, publ ic relations & sales
promotion, and their distinctive characteristics; Promotion mix and factors affecting promotion mix decisions;
Recent developments in marketing: Social Marketing, online marketing, direct marketing, services marketing, green marketing, Rural marketing; Consumerism
(12 Classes) (20 Marks)

Suggested Readings:
1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ehsanul Haque. Principles of Marketing. 13th edition. PearsonEducation.
2. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing: ConceptsandCases.(SpecialIndianEdition).,McGrawHillEducation
3. [Link],andMcCarthy,[Link].,[Link].
4. Majaro,[Link],NewDelhi.
5. The Consumer Protection Act1986.
6. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage Learning.
7. Dhruv Grewal and Michael Levy, Marketing, McGraw HillEducation.
8. Chhabra,T.N.,[Link]& Company.
9. Neeru Kapoor, Principles of Marketing, PHILearning
10. Rajendra Maheshwari, Principles of Marketing, International BookHouse
No. of contact Classes: 60

Course Objective: The objective of the course on principles of marketing is to provide students with a comprehensive understanding of the fundamental concepts,
strategies, and techniques used in marketing.

Learning Outcomes: By the end of the course, students will be able to analyze consumer behavior, develop marketing strategies, utilize marketing tools and techniques,
and evaluate marketing campaigns to effectively target and engage customers in diverse market environments.
 2nd Semester
Course Name: Business Economics (Multi disciplinary)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 Marks)=Total Marks: 75

Unit–1:Business Economics
Meaning–Definitions–Characteristics–Scope of Business Economics–Uses and Objectives of Business Economics–Business ethics in economics performance, Micro
& Macro Economic concepts

Unit2: Theory of Demand and Analysis

Demand–Demand Determinants–Law of Demand–Characteristics-Exceptions-Elasticity of Demand- Price Elasticity – Types - Determining Factors – Change in
Demand and Elasticity of Demand –Business Applications of Price Elasticity – Concepts of Income and Cross Elasticity of Demand – Price Elasticity of Demand,
demand forecasting- methods of demand forecasting-Survey of buyer’s intention- Collective opinion–smoothing techniques, analysis of time series and trend projection

Unit3:Cost and Production Function

Cost concepts and classifications, Cost determinants, Cost –output relationship in the Short and Long run, Economies and Diseconomies of Scale, Production Function
with One Variable Input - Law of Variable Proportions, Production Function with Two Variable Input-Law of Returns to Scale, Equilibrium Though Isoquants and
Isocosts.

Unit4: Market Structure

Perfect Competition – Features – Price and Output Determination - Influence of Time Element on Price and Output, comparison between market price and normal
price, Monopoly – Features – Price and Output Determination– Price Discrimination–Price Output Determination Under Discriminating Monopoly, Monopolistic
Competition–Features Price and Output Determination in Short Run and in Industry–Features of Duopoly and Oligopoly.

Unit5: Economic Environment of Business Decision making:

GNP and GDP, Consumption savings and Capital Formation, Money Supply and Monetary Policy, Employment, Unemployment and Full Employment

BooksforReference:

• D. M. Mithani: Business [Link],ModernMicroEconomicTheory

• [Link]& [Link]:EssentialsofBusiness Economics.
• [Link]:EconomicTheory.
• [Link]:Test Book ofEconomicTheory.
• [Link].S&[Link]:ManagerialEconomics,TMH.
 • Sankaran:BusinessEconomics.
• Varsheney&Maheswari:ManagerialEconomics

2nd Semester
Course Name: Trade and Commerce in India (VAC)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks) =Total Marks: 50
UNIT-1

Trade and Commerce: Nature and Scope, Significance, Types of Trade and Business, Trade and Commerce in Ancient India, Pre-independence India and Post-
independence India, Growth and Development in Different Sectors: Primary, Secondary and Tertiary Sectors.

UNIT-2

Natural Resources: Renewable and Non-renewable Resources, Agriculture- Types of Land, Use of Land, Major Crops- Food and Non-food crops, Importance of
Agriculture, Prospects and Challenges, Major Crops, Tea and Rubber Plantation in Assam.

Forest Resources- Forest and Status of forests in Assam, Need for Protection of Forestry, Forest Conservation Act, Compensatory Afforestation Bill ,Forest Rights
Act and its Relevance.

Mineral Resources- Minerals, Use of Minerals, Mineral resources in India and Assam.

UNIT-3

Industry-Manufacturing Sector-Agriculture based industry, Mineral based industry.

Service Sector- Transportation- Roadways, Railways, Airways and Waterways, Banking and Insurance, Tourism industry in India and Assam.

UNIT-4

Some Great Entrepreneurs of India: Dhirubhai Ambani, Jehangir Ratanji Dadabhoy Tata, NR Narayana Murthy, Shiv Nadar, Lakshmi Niwas Mittal, Ghanshyam Das
Birla, Azim Premji.
Some Great Entrepreneurs of Assam: Maniram Dewan, Dilip Barooah, Hemendra Prasad Barooah, Kamal Kumari Barooah, Ranjit Barthakur, Radha Govinda Baruah.

SuggestedBooks/Readings:

1. TheHistory ofIndianBusiness,PNAgarwala,VikasPublishingHousePvtLtd.
2. TradeandCommerceinAncientIndia,BalramSrivastava,ChowkhambaPublications,Varanasi.
3. EconomicandCommercialGeography,C BMamoria,ShivaLalAgarwal&Co.
4. CommercialGeography, VinodNPatel,OxfordBookCompany.
 2ndSemester
Course Name: MIL-2/English (Alt-2) (AEC)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks) =Total Marks: 50

(For detail syllabus refer to the common course uploaded in the Gauhati University website)

2nd Semester
Course Name: E- COMMERCE (SEC)
Credit: 2
 (Internal Assessment 12 Marks + Practical 25 Marks + End Term Exam. 15 Marks) = Total Marks: 50
Unit1: Introduction:
Meaning, nature, concepts, advantages, disadvantages and reasons for transacting online, types of E-Commerce, e-commerce business models (introduction , key
elements of a business model and categorizing major E-commerce business models), forces behind e-commerce.
Technology used in E-commerce: The dynamics of world wide web and internet (meaning, evolution and features); Designing, building and launching e-commerce
website (As systematic approach involving decisions regarding selection of hardware, software, outsourcing vs. in-house development of a website)
Unit2:SecurityandEncryption:
Need and concepts, thee-commerce security environment: (dimension, definition and scope of e-security), security threats in the E-commerce environment (security
intrusions and breaches, attacking methods like hacking, sniffing, cyber-vandalism etc.), technology solutions (Encryption, security channel so communication,
protecting networks and protecting servers and clients),
Unit3:E-paymentSystem:
Models and methods of e–payments (Debit Card, Credit Card, Smart Cards,e-money), digital signatures (procedure, working and legal position), payment gateways,
online banking (meaning, concepts, importance, electronic fund transfer, automated clearing house, automated ledger posting), risks involved in e-payments.
Unit4 :On-line Business Transactions:
Meaning, purpose, advantages and disadvantages of transacting online, E-commerce applications in various industries like{banking, insurance, payment of
utility bills, online marketing, e-tailing (popularity, benefits, problems and features), online services (financial, travel and career), auctions, online portal, online
learning, publishing and entertainment} Online shopping (amazon, nykaa, alibaba, flipkart,etc.)
Unit5:Website designing
Introduction to HTML; tags and attributes: Text Formatting, Fonts, Hyper text Links, Tables, Images, Lists, Forms, Frames, Cascading Style Sheets.
Note:
1. One Credit for Practical Lab
SuggestedReadings
1. [Link],E-Commerce,PearsonEducation.
2. DavidWhiteley,E-commerce:Strategy,TechnologyandApplications,McGrawHillEducation
3. BharatBhaskar,ElectronicCommerce:Framework,TechnologyandApplication,4thEd.,
McGrawHillEducation
4. PTJoseph,E-Commerce:AnIndianPerspective,PHILearning
5. KKBajajandDebjaniNag,E-commerce,McGrawHillEducation
6. TNChhabra,E-Commerce,DhanpatRai&Co.
7. SushilaMadan,E-Commerce,Taxmann
8. TNChhabra,HemChandJain,andAruna Jain,AnIntroductiontoHTML,DhanpatRai&Co.
 Major papers
Specialization:
1. Human Resource Management
2. Accounting
3. Marketing Management
4. Finance
1. Specialization: Human Resource Management
Course Name: Human Resource Management (Major 1)
3rd Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 300 to 399

Unit1:Introduction
Human Resource Management: Concept, Activities and Functions, Concept of Human Capital, Role Status and competencies of HR Manager, HR Policies, HRM vs
HRD. Emerging Challenges of Human Resource Management; Empowerment; Downsizing; Human Resource Information System and Human Resource Accounting.
(12 Classes) (20 Marks)
Unit 2: Acquisition of Human Resource
Human Resource Planning- Quantitative and Qualitative dimensions; job analysis – job description and job specification; Recruitment- Process, Methods, Sources,
Selection – Concept and process; test and interview; placement and induction (12 Classes) (20 Marks)
Unit 3: Training and Development
Concept and Importance; Identifying Training and Development Needs; Training Programmes, Types, Evaluating Training Effectiveness; Training Process
Outsourcing; Management Development; Career Development, Managing employee well-being and concept of work life balance and quality of work life.
(12 Classes) (20 Marks)
Unit 4:Performance Appraisal
Nature, objectives and importance; Modern techniques and systems of performance appraisal; potential appraisal and employee counseling; transfers and promotions;
Compensation: concept and policies; job evaluation; methods of wage payments and incentive plans; fringe benefits.
(12 Classes) (20 Marks)
Unit5:Maintenance
Employee health and safety; employee welfare; social security; Employer-Employee relations- an overview; concept of redeployment, redundancy, attrition, VRS,
 downsizing, layoffs and retrenchment, ethics and HRM. (12 Classes) (20 Marks)
Suggested Readings:
1. Gary Dessler. A Framework for Human Resource Management. PearsonEducation.
2. DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, PearsonEducation.
3. Bohlendar and Snell, Principles of Human Resource Management, CengageLearning
4. Ivancevich, John M. Human Resource Management. McGrawHill.
5. Wreather and Davis. Human Resource Management. PearsonEducation.
6. Robert L. Mathis and John H. Jackson. Human Resource Management. CengageLearning.
7. TN Chhabra, Human Resource Management, Dhanpat Rai & Co.,Delhi
8. Biswajeet Patttanayak, Human Resource Management, PHILearning
9. Neeru Kapoor, Human Resource Management, TaxmannPublication
Note: Latest edition of text books may be used.

Course objective: To provide students with a comprehensive understanding of the principles and practices of managing human resources in organizations.

Learning outcome: Students will be able to apply various HR strategies and techniques to effectively recruit, select, develop, and retain employees.
No. of Contact Classes: 60

Course Name: Entrepreneurship (Major 2)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 300 to 399

Contents:
Unit 1: Introduction to Entrepreneurship
Concepts, traits, determinants and importance of entrepreneurship; Creative behavior; Evolution of entrepreneurship - theories and thoughts, Entrepreneurial
eco-system, entrepreneurship and economic development, barriers to entrepreneurship, Dimensions of e ntrepreneurship, entrepreneurship vs. intrapreneurship
(15 Lectures)(25 Marks)
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises
Role of business houses and family business in India; The contemporary role models in Indian business: their values, business philosophy and behavioural
orientations; Conflict in family business and its resolution. (15Lectures)(25 Marks)
Unit 3: Public and private partnership in business, support and sustainability of entrepreneurship. Requirement, availability and access to finance, marketing
assistance, technology, and industrial accommodation, The concept, role and functions of business incubators, Mobilising resources for start-up –angel investors,
venture capital and private equity fund. (15 Lectures) (25 Marks)
 Unit 4: Sources of business ideas and tests of feasibility.
Significance of writing the business plan/ project proposal; Contents of business plan/ project proposal; Designing business processes, location, layout,
operation, planning & control; preparation of project report (various aspects of the project report such as size of investmen t, nature of product, market potential
may be covered); Project submission/ presentation and appraisal thereof by external agencies, such as financial/non-financial institutions
(15Lectures)(25 Marks)

Suggested Readings:
1. KuratkoandRao,Entrepreneurship:ASouthAsianPerspective,CengageLearning.
2. RobertHisrich,MichaelPeters,DeanShepherd,Entrepreneurship,McGraw-HillEducation
3. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya PublishingHouse.
4. Dollinger,[Link]:[Link],Irwin.
5. Holt,[Link]:[Link]-HallofIndia,NewDelhi.
6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi: Prentice-Hall of [Link]-81-203-1690-8.
7. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.
8. SS Khanka, Entrepreneurial Development, S. Chand & Co,Delhi.
9. K Ramachandran, Entrepreneurship Development, McGraw-HillEducation
10. SIDBI Reports on Small Scale IndustriesSector.
Note: Latest edition of text books may be used.
Course objective: To enable students to understand the key concepts, processes, and challenges involved in starting and managing a business venture.
Learning outcome: Students will be able to develop a comprehensive business plan, assess market opportunities, and apply entrepreneurial strategies to successfully
launch and grow a business.

Course Name: BUSINESS LAWS (Major 3)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 300 to 399
Contents
Unit 1: TheIndianContractAct,1872:GeneralPrincipleofLawofContract
Contact- meaning, characteristics and kinds
a) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality ofobjects.
b) Voidagreements
c) Dischargeofacontract–modesofdischarge,breachandremediesagainstbreachofcontract.
 d) Contingentcontracts
e) Quasi –contracts (12 Classes) (20 Marks)
Unit2:TheIndianContractAct,1872:SpecificContract
a) Contract of Indemnity andGuarantee
b) Contract ofBailment
c) Contract ofAgency (12 Classes) (20 Marks)
Unit3:TheSaleofGoodsAct,1930
a) Contractofsale,meaninganddifferencebetweensaleandagreementtosell.
b) Conditions andwarranties
c) Transfer of ownership in goods including sale by anon-owner
d) Performance of contract ofsale
e) Unpaidseller–meaning,rightsofanunpaidselleragainstthegoodsandthebuyer.
(12 Classes) (20 Marks)
Unit 4:PartnershipLaws
A) The Partnership Act,1932
a. Nature and Characteristics ofPartnership
b. Registration of a PartnershipFirms
c. Types ofPartners
d. Rights and Duties ofPartners
e. Implied Authority of aPartner
f. Incoming and outgoingPartners
g. Mode of Dissolution ofPartnership
B) The Limited Liability Partnership Act,2008
a) Salient Features ofLLP
b) DifferencesbetweenLLPandPartnership,LLPandCompany
c) LLPAgreement,
d) Partners and DesignatedPartners
e) IncorporationDocument
f) Incorporation byRegistration
g) Partners and theirRelationship (12 Classes) (20 Marks)
Unit5 (A):TheNegotiableInstrumentsAct1881
Meaning,Characteristics,andTypesofNegotiableInstruments:PromissoryNote,Billof Exchange, Cheque
a) Holder and Holder in Due Course, Privileges of Holderin Due Course.
b) Negotiation: Types of Endorsements
c) Crossing of Cheque
d) Bouncing of Cheque
5(B): Right to Information Act 2005:Important definitions, object, scope, obligation of public authorities under the act; rights for obtaining information; disposal of request,
information commission, appeal and penalties. (12 Classes) (20 Marks)
 Suggested Readings:
1. [Link],andVivekKuchhal,BusinessLaw,VikasPublishingHouse,NewDelhi.
2. AvtarSingh,BusinessLaw,EasternBookCompany,Lucknow.
3. RavinderKumar,LegalAspectsofBusiness,CengageLearning
4. SNMaheshwariandSKMaheshwari,BusinessLaw,NationalPublishingHouse,NewDelhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company,New Delhi.
6. BhushanKumarGoyalandJainKinneri,BusinessLaws,InternationalBookHouse
7. Sushma Arora, Business Laws, TaxmannPulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6thed.
9. P C Tulsian and Bharat Tulsian, Business Law, McGraw HillEducation
10. Sharma,[Link],BusinessLaws,[Link].,NewDelhi

Note: Latest edition of text books may be used.

Course objective: To gain knowledge of the branches of law which relate to business transactions, certain corporate bodies and related matters.

Course Outcome: On completion of this course, learners will be able to: appreciate the relevance of business law to individuals and businesses and law in an
economic and social context.
No. of Contact Classes: 60
3rd Semester
Course Name: BUSINESS STATISTICS (Multi-Disciplinary)
Credit 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75
Unit 1: Statistical Data and Descriptive Statistics
a. Nature and Classification of data: univariate, bivariate and multivariate data; time-series and cross-sectional data
b. Measures of Central Tendency i. Mathematical averages including arithmetic mean, geometric mean and harmonic mean. Properties and applications. ii.
Positional Averages Mode and Median (and other partition values including quartiles, deciles, andpercentiles).
c. Measures of Variation: absolute and relative. Range, quartile deviation, mean deviation, standard deviation, and their coefficients, Properties of standard
deviation/variance [Link]: Meaning, Measurement using Karl Pearson and Bowley’s measures; Concept of Kurtosis
Unit2:Probability and Probability Distributions

a. Theory of Probability. Approaches to the calculation of probability; Calculation of event probabilities. Addition and multiplication laws of probability (Proof
not required) ; Conditional probability
b. Expectation and variance of a random variable, Probability distribution of random variable.
 c. Probability distributions: Binomial, Poisson and Normal distribution (probability function and properties (proof not required)) simple problems related to the
distributions
Unit3:Simple Correlation and Regression Analysis

a. Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and non-linear, Correlation and Causation, Scatter diagram, Pearson’s co-
efficient of correlation; calculation and properties (Proof not required).
b. Regression Analysis: Principle of least squares and regression lines, Regression equations and estimation; Properties of regression coefficients; Relationship
between Correlation and Regression coefficients;
Unit4: Sampling Concepts, Sampling Distributions, Estimation and testing of Hypothesis
Sampling: Populations and samples, Parameters and Statistic, Census vs Sampling. Sampling methods (including Simple Random sampling, Stratified sampling,
Systematic sampling, Judgment sampling, and Convenience sampling)
Concept of Sampling distributions and Estimation: Point and Interval estimation of means (large samples) and sample proportion. Characteristics of a good
estimation. Testing of hypothesis-concepts of Null hypothesis, alternative hypothesis, and level of significance, test of significance, one-tailed and two-tailed test
and errors in testing hypothesis.

SuggestedReadings:-
1. Gupta,S.C, Fundamentalsofstatistics–HimalayaPublishingHouse.
2. Murray,RSpiegel,[Link],[Link](Schaum’sOutlineSeries)
3. Hazarika, Padmalochan ,Business Statistics –[Link]
4. Bhowal,[Link](AsianBooksPrivateLimited)

3rd Semester
New Venture Planning (SEC 3)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75

Unit I: Starting New Ventures

Opportunity identification. The search for new ideas, source of innovative ideas. Techniques for generating ideas. Entrepreneurial imagination and creativity. The
role of creative thinking. Developing your creativity. Impediments to creativity.
Unit II: Methods to Initiate Ventures
The pathways to New Venture for Entrepreneurs, Creating New Ventures. Acquiring an established Venture; Advantages of acquiring an ongoing Venture.
Examination of key issues. Franchising. How a Franchise works. Franchise law; Evaluating the franchising opportunities.

Unit III: Legal Challenges in Setting up Business

Intellectual Property protection: Patents, Trademarks, and Copyrights. Requirements and Procedure for filing a Patent, Trademark and Copyright, Legal acts governing
businesses in India. Identifying Form of Organisation; Sole proprietorship, Partnership, Limited Liability Partnership and Company.

Unit-IV: the Search for Entrepreneurial Capital

The Entrepreneur’s Search for Capital. The Ventures Capital Market. Criteria for evaluating New –Venture proposals. Evaluating the Venture Capitalist.
Financing stages. Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding. Government Policy Packages. State Financial Corporations
(SFCs).Business Incubators and Facilitators. Informal risk capital;Angel Investors.

Unit V: The Marketing Aspects of New Ventures

Developing a Marketing Plan: Customer Analysis, Sales Analysis and Competition Analysis. Market [Link] Forecasting. [Link].

Unit VI: Business Plan Preparation for New Ventures

Business Plan; Concept, pitfalls to Avoid in Business Plan. Benefits of a Business Plan. Developing a Well-Conceived Business Plan. Elements of a Business Plan;
Executive Summary; Business Description. Marketing; Market niche and Market Shares. Research. Designand Development. Operations. Management, Finance.
Critical-Risk. Harvest Strategy. Milestone Schedule.

Suggested Case Studies: Case studies related to business or start ups in e-commerce,services,retailing, travel and hospitality.

Objective: The curriculum aims at giving exposure to students regarding different aspects of setting up a new business. After completing the course student should be
able to develop an understanding of the process of identifying various sources of new business ideas of products and services. The understanding of this paper will
help them to examine, evaluate and approach different sources of finance, the nature of marketing effort required and to develop a comprehensive business plan.

3rd Semester
E-Filing of Returns (SEC 2)
Credit: 3
 (Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75

Objective: To provide the students the concepts and practical knowledge about electronic filling of returns.

UnitI:ConceptualFramework
Meaning of e-filing; difference between e-filing and manual filing of returns; benefits and limitations of e-filing, E-filing process and relevant notifications.

Unit II: Income Tax and E-Filing of ITRs

Introduction to income tax – basic terminology, types of assesses, income taxable under different heads. Basics of computation of total income and tax liability,
deductions available from gross total income, PAN Card, due date of filing of income tax return.
Instructions for filing form ITR-1, ITR-2, ITR_3, ITR-4, ITR-4S, ITR-5, [Link] to income tax Portal; preparation of electronic return(practical
workshops).

Unit III: TDS and E-filing of TD Sreturns

Introduction to the concept of TDS; provision regarding return of TDS; types of forms for filing TDS returns; practical workshop one-filing of TDS return.

Unit IV: Goods & Service Tax (GST) and E-Filing of GST Returns
Introduction to Goods & Service Tax; relevant notifications regarding e-filing of GST return; steps for preparing GST returns; practical work shop one-filing of
GST returns.

SuggestedReadings:
[Link], Girish and Gupta, Ravi, Systematic Approach to Income Tax, Bharat LawHouse,Delhi

Note: Latest edition of text books/bare Act may be [Link]:

[Link]

**AnysubsequentamendmenttotherelevantActmaybeincorporatedaccordingly.
 Course Name: Fundamentals of Financial Management(Major 4)
4th Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499
CONTENTS
Unit1:Introduction
Nature, scope and objective of Financial Management, Time value of money, Risk and return (including Capital Asset Pricing Mo del), Valuation of securities
– Bonds and Equities
(12 Classes) (20 Marks)
Unit 2: Investment Decisions
The Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting Rate of Return, Net Present Value (NPV), Net Terminal Value,
Internal Rate of Return (IRR), Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and Risk- Adjusted Discount Rate. (12
Classes) (20 Marks)

Unit 3: Financing Decisions

Cost of Capital and Financing Decision: Sources of long-term financing Estimation of components of cost of capital. Methods for Calculating cost of equity
capital, Cost of Retained Earnings, Cost of Debtand Cost of Preference Capital, Weighted Average cost of capital (WACC) and Marginal cost of capital. Capital
structure –Theories of Capital Structure (Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and financial leverage;
Determinants of capital structure (12 Classes) (20 Marks)

Unit 4: Dividend Decisions

Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and stock dividends; Dividend policies in practice
(12 Classes) (20 Marks)

Unit 5: Working Capital Decisions

Concepts of working capital, the risk-return trade off, sources of short-term finance, working capital estimation, cash management, receivables management,
inventory management and payablesmanagement. (12 Classes) (20 Marks)

Note:
1. In addition the students will work on Spreadsheet for doing basic calculations in finance (Unit 2 and 3 above) and hence can be used for giving students
subject related assignments for their internalassessment.
2. [Link]+oneCredithr.(Two Practical Periods per week per batch)for Practical Lab+one credit Hr for tutorials (pergroup)
Suggested Readings
1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson Education
2. [Link]
3. BrighamandHouston,FundamentalsofFinancialManagement,CengageLearning
4. Khan and Jain. Basic Financial Management, McGraw HillEducation
5. PrasannaChandra,[Link]
6. Singh,[Link],Delhi.
7. Rustagi,[Link].

Course Objective: The objective of the Fundamentals of Financial Management course is to provide students with a comprehensive understanding of the basic
principles and concepts of financial management in order to make sound financial decisions.

Learning Outcomes:
1. Students will gain knowledge of financial analysis techniques and be able to interpret financial statements to evaluate the financial health of a company.
2. Students will develop the skills to assess investment opportunities, calculate the cost of capital, and make informed capital budgeting decisions.

No. of Contact Classes: 60

 Course Name: Labour Laws (Major 5)
Credit 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499

Unit I: Introduction (15 Lecture) (25

Marks)
Meaning, classifications, history and development of Labour Legislations in India, Laws related
working conditions.
- Factories Act 1948
-Shops and Establishment Act
- Contract Labour (Abolition and Regulation Act)
-Plantations Act
-Mines Act
Unit II Legislations related to wages (15 Lecture) (25
Marks)
- Minimum Wages Act 1948
- Payment of Wages Act 1936
- Equal Remuneration Act
Unit III: Legislations related to Employment and Service Conditions (15 Lecture) (25
Marks)
- Industrial Disputes Act 1947
- Trade Unions Act 1926
- Industrial Employment (Standing Order) Act
Unit IV: Some aspects of agricultural labour, types of Unorganised Labour and statutory
safeguard.
(15 Lecture) (25
Marks)
Suggested Readings:
.● Sharma, J.P., Simplified Approach to Labour Laws. Bharat Law House (P) Ltd.
● VenkatRatnam, C.S. Industrial Relations: Text and Cases, Oxford University
Press, Delhi.
● Mamoria, Mamoria and Gankar (2010), Dynamics of Industrial Relations.
Himalaya Publishing House, Delhi.
● MonappaArun (2012), Industrial Relations and Labor laws. Tata McGraw Hill
Edition, New Delhi
● Monappa, A., Nambudiri, R., &Selvaraj P. (2012), Industrial Relations and
Labour Laws. New Delhi: Tata McGraw Hill Education.
● Sinha, P.R.N., Sinha, InduBala and Shekhar (2017), SeemaPriyadarshini,,Industrial Relations,
Trade Unions and Labour Legislation, Pearson Education,

Course objective: To familiarize students with the legal framework governing employment
relationships and labour rights.
Learning outcome: Students will acquire a thorough understanding of labour laws and regulations,
 enabling them to interpret and apply legal provisions in the workplace.

No. of Contact Classes: 60

Course Name: Industrial Relations (Major 6)

Credit 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499

Unit I: Introduction to Industrial Relations (15 Lecture) (25 Marks)

Background, evolution, approaches to Industrial Relations, History of Industrial Relation in India,
Pre and Post Independence, Indicators of the State of Industrial Relations.
Unit II: Trade Unions (15 Lecture) (25 Marks)
Theoretical framework and foundations, characteristics, Managing India Trade Unions, New Role
of trade unions in context of globalisation, IT, trade Negotiations and Collective Bargaining,
Problems of Trade Unions.
Unit III: Industrial Disputes (15 Lecture) (25 Marks)
Nature & Causes, Industrial conflicts, grievances and handling, classification of Industrial
Disputes. Dispute Resdution, workers Participation in Management Machinery.
Unit IV: Contemporary Issues in Industrial Resolution, Employee Participation in Labour
Management, Labour Policy, economic policy and industrialisation. Industrial Relations and
technological change India and International Labour Standards. (15 Lecture) (25 Marks)
Suggested Readings:
1. PK Padhi, Industrial Relations and Labour Law, PHI Learning
2. ArunMonappa, Industrial Relations and Labour Law, McGraw Hill Education
3. SC Srivastav, Industrial Relations and Labour Law, Vikas Publishing House
4. C.S VenkataRatnam, Industrial Relations, Oxford University Press
5. P.L. Malik’s Handbook of Labour and Industrial Law, Vol 1 and 2, Eastern Book
Company
6. JP Sharma, Simplified Approach to Labour Laws, Bharat Law House (P) Ltd

Course objective: To develop students' knowledge and understanding of the complex relationship
between employers, employees, and trade unions in the workplace.

Learning outcome: Students will gain the ability to analyze and manage employment relationships,
negotiate collective bargaining agreements, and handle workplace conflicts effectively.
 Course Name: Cost and Management Accounting (Major 7)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 400 to 499

Unit-I:Cost Accounting: Preliminaries (12 Classes) (20 Marks)

Meaning of cost, costing and cost accounting; objectives and functions of cost
accounting;costing as an aid to management; cost concepts and classification, Relationship
between costaccounting and financial accounting; Cost accounting and Management
Accounting; Methods and Techniques of costing; Concept of cost audit; Preparation of cost
sheet.
Unit-II: Accounting for Material, Labour and Overhead (12 Classes) (20 Marks)
Material control concept and techniques; E.O.Q. ABC Analysis and VED Analysis.
Labour cost control procedures; labour turnover; idle time and over time; methods of wage
payment-time and piecerates.
Importance and classification foverhead; Factory administrative and selling overheads;
allocation and apportionment of overhead; Absorption of overhead-under and over absorption.
(Simple application)
Unit-III: Management Accounting: Preliminaries (12 Classes) (20 Marks)
Meaning and objectives of Management Accounting; Decision situation and Role of
Management Accountant; Management accounting Techniques: Ratio analysis – Meaning of
Ratio and Ratio analysis; uses, significance and limitations of Ratio analysis; Activity Ratios,
Liquidity Ratios, Profitability Ratios and Solvency ratios;
Unit-IV: Marginal Costing and Budget & Budgetary Control (12 Classes) (20 Marks)
Meaning of marginal costing, Assumptions of marginal costing, managerial applications
ofmarginal costing, Advantages and disadvantages of marginal costing; Cost- Volume- Profit
Analysis and Break Even analysis (simple Applications),.
Meaning of Budget and Budgetary control; Classification of budgets according to time, function
and flexibility; Master budget, Preparation of Flexible Budget and Cash Budget; Performance
Budget and Zero Based Budgeting

Unit-V: Standard Costing and Variance Analysis (12 Classes) (20 Marks)
Meaning of Standard Cost & Standard Costing; Advantages of standardcosting; Standardcosting
Vs. Budgetary control; Variance analysis; Classification and computation of
variance(Simpleapplication)

Suggestedreadings:
1. Managementand [Link]& [Link],KalyaniPublishers.
2. AroraM.N. -CostAccountingPrinciples&Practices;Vikas,NewDelhi.
3. JainS.P.&NarangK. L.-CostAccounting;Kalyani,NewDelhi.
4. KhanM.Y.&JainP.K.-ManagementAccounting,TataMcgrowHill.
Course Objective: The objective of the Cost and Management Accounting course is to provide
students with the knowledge and skills to effectively collect, analyze, and interpret financial and
non-financial information for managerial decision-making and control within an organization.
Learning Outcomes:
1. Students will be able to apply cost accounting techniques to determine product costs, analyze
cost behavior, and make informed decisions regarding pricing, product mix, and cost control.
2. Students will develop the skills to design and implement management accounting systems,
including budgeting, variance analysis, and performance measurement, to support planning,
control, and decision-making processes in organizations.
No. of Contact Classes: 60
Name of the Designer: Prof. Prashanta Sharma, Gauhati University, prs@[Link]

4th Semester
Course Name: DIRECT & INDIRECT TAX (Minor)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Unit1: Introduction
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, total income.
Residentialstatus; Scope of total income on the basis of residential status Exempted income
under section10
Unit2: Computation of Income under different heads
Income from Salaries; Income from house property, Profits and gains of business or
profession; Capital gains; Income from other sources
Unit3:Computation of Total Income and Tax Liability
Deductions from gross total income; Computation of total income of individuals; advance
payment of tax and tax deducted at source.
Unit4:Introduction & CustomLaw:
Meaning of Indirect Tax, History of Indirect Taxes in India; VAT–concepts and general
principles, Calculation of VAT on Alcohol and Petroleum Products.
Basic concepts of customs law, Territorial waters, highseas, Type so fcustomduties–Basic,
Countervailing &Anti-Dumping Duty, Safeguard Duty, Customs Procedures, Import and Export
Procedures, Baggage, Exemptions.
Unit 5:Structure of GST inIndia:
The Central Goods and Services Tax Act, 2017 and The Assam Goods and Services Tax Act,
2017, History of GST in India, Meaning, Features and Advantages of GST.
Dual GST Model: CGST, SGST, UTGST, IGST, Taxes subsumed by GST, Commodities kept
outside thescope of GST. Definition of important terms used in GST Act – concept of place of
supply Adjudicating Authority, Agent, Aggregate Turnover, Agriculturist, Business, Business
Vertical, Capital Goods, Goods, Input Tax, Inward Supply, Output Tax, Outward Supply, Place
of Business, Services, Supplier.
GST Council and GST Network.
Unit6: Registration, Levy and Collection of Tax under GST
Concept of Tax Invoice under GST Section 31, Meaning, Eligibility and Conditions for taking
Input Tax Credit; Thres hold Limits for Registration, Personsliable for Registration, Persons not
liable for Registration, Compulsory Registration in Certain Cases, Procedure for Registration,
Deemed Registration; Rates structure of GST, Composition Scheme under GST,

Suggestedreadings:
1. Singhania,[Link]’GuidetoIncomeTax,
[Link].,NewDelhi.
2. Ahuja,[Link]
ouse,Delhi.
Journals
1. [Link].,Chennai.
2. [Link].,NewDelhi.
3. [Link],Jodhpur.
Software
1. VinodKumarSinghania,e-
filingofIncomeTaxReturnsandComputationofTax,[Link],NewDelh
[Link]
2. ‘ExcelUtility’availableat
[Link]
1. Singhania Vinod and Moica Singhania, Students Guide to Indirect Tax, Taxman
[Link].,Delhi.
2. [Link],IndirectTaxLawand Practice,Taxman [Link],NewDelhi.
3. SanjeevKumar,SystematicApproachto IndirectTaxes
4. [Link],ServiceTax-Howto meetyour obligationTaxmannPublication [Link].,Delhi.
5. Grish Ahuja andRaviGupta,IndirectTaxes.
 Course Name: Business Etiquettes and Soft Skills (VAC3)
Credit: 2 (Internal Assessment 20 Marks + End Term Exam. 30 Marks) =Total Marks= 50

Module 1–BusinessEtiquettes

[Link]. TeachingPoint
1 Building self esteem and self confidence
2 Expressing reactions politely and sharing opinions
3 Essentials of Business Etiquette–Generally accepted Etiquette practice
4 Maintaining certain norms as a member of a group (tolerance,
patience, waiting for one’s turn, listening to others etc.)
5 Elevator pitch, Positive attitude, eye contact and body language
6 Dimensions of Business Etiquettes:-Telephone etiquette and e-mail
etiquette
7 Business culture and ethics ,Social Media Etiquettes
8 PPT presentation–Essentials of good presentation

Module 2 – Listening &

Speaking:Listening:

[Link]. TeachingPoint
1 Distinguishing between different functions of communication(e.g.
instruction,command,request,enquiry,apology,appreciationetc.)
2 Identifying important ideas in a lecture or presentation
3 Listening for specific information
4 Listening and note taking
Speaking
[Link]. TeachingPoint
1 Expressing reactions (agreeing,disagreeing,interrupting,expressing
pleasure or displeasure,apologizing etc.)informal/semiformal
situations
2 Asking for clarifications and responding in different situations:
• Formal(classroom,seminars,interviews,groupdiscussions,busi
nessmeetings etc.)
• Semiformal(within peers, or groups)
• Informal(with family and friends)
3 Describing a place,an event,a process or an object
 4 Expressions required for initiating,continuing and concluding a
discussion, especially in formal business situations

Module3-Reading:

[Link]. TeachingPoint
1 Techniques of reading efficiently
• Understanding the gist or main idea of a business text
• Looking for specific information
• Guessing meaning from the context
• Understanding the functions of semantic markers in business texts
2 Understanding graphical presentation of in formation in commercial l
correspondence and business texts
3 Reading and note-taking
4 Contextual vocabulary

Module4–Writing:

[Link]. TeachingPoint
1 Composing and building paragraphs
• Brain storming for ideas
• Sequencing ideas into main and subordinate points
• Using linkers and connectives (semantic markers)
2 Writing business letters, notices and memos, and preparing reports on
business events and processes
3 Resume preparation and Grooming-Writing CVs and resumes
4 Proof reading and editing copies of business correspondence
5 Presenting textual information in graphical form and vice versa

Module5 –Grammar&Vocabulary:

[Link]. TeachingPoint:Theappropriateuseof
1 Tenses,including‘do’forms
2 Articles
3 Prepositions
4 Active and Passive constructions
5 Direct and Indirect Speech
6 Use of negatives
 7 Common errors and remedial exercises
8 Business related vocabulary

Recommended as textbook(eitherno.1or2)
1. Further Ahead: A Communicative Skills Course for Business English (1998) by
SarahJones-Macziola [Link] UniversityPress.
2. Englishfor BusinessStudies(1997) [Link].

PracticeBook
3. BasicCommunicationSkills(withCD)(2007)[Link]&GeethaRajeevan.(Fo
undationBooks)CambridgeUniversityPress
AdditionReferenceBooks
4. ACourseinListeningandSpeakingI(2005)[Link],KiranmaiDuttaand
[Link](FoundationBooks)CambridgeUniversityPress.
5. ACourseinListening and Speaking II(2007) [Link],KiranmaiDuttaand
G. Rajeevan(FoundationBooks)CambridgeUniversityPress.
6. Better English Pronunciation (2000)by J.D.O’[Link] University
Presslow pricededition.

Course Name:Indian Economy (Major 8)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
5th Semester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit I: Basic Issues in Economic Growth and Development: Concept and Measures of economic growth
and Development; determinants of economic development, Human Development Index, Kautilya ‘s
Arthashastra and economic development (12 Classes) (20
Marks)
Unit II:Overview of Indian economy: India as a developing economy, India as a mixed economy, India as
a dualistic economy, India as a federal economy, evolutionof Indian Planning from Planning Commission
to Niti Aayog-, Monetary and Fiscal policies with their implications on economy (12 Classes) (20
Marks)
Unit III:Agriculture Sector: Agrarian growth and performance in different phases of policy regimes , Crop
pattern , Green Revolution ; White and Yellow Revolution , land reforms in India, cooperative farming in
India , tribal agricultural practices , production of other allied sectors like horticulture fisheries and
aquaculture , livestock and animal husbandry , Food Security Issues , Agricultural Marketing, Policy
initiatives of the Government of India for the development of agricultural sector. (12 Classes) (20
Marks)
Unit IV: Industrial Sector: Phases of Industrialization – the rate and pattern of industrial growth across
alternative policy regimes( Industrial Policy 1948, IP Resolution 1956, Industrial Licensing Policy , New
Industrial Policy 1991); MSMEs –role and challenges , Public sector – its role, performance and reforms;
industrial sickness, disinvestment , privatization, Public Private Partnership ; Role of Foreign capital ,
Structural Changes and Performance of India’s Foreign Trade and Balance of Payments; Export policies
and performance; India and the WTO, Industrialization in North Easter Region- Types of industries,
industrial policies, Act East policy, Cross Border Trade, Border Area Development, Institutions – NEDFI,
DONER, NEC (12 Classes)
(20 Marks)
Unit V:Service Sector: service sector and its role in Indian economy, contribution to national Income,
employment and exports revenue, Indias’s service revolution, ‘Digital India Mission’ issues and challenges
for India’s service sector growth (12 Classes) (20
Marks)
Suggested Readings:
1. Mishra and Puri, Indian Economy, Himalaya Paublishing House
2. P.K. Dhar , Indian Economy –Its Growing Dimensions , Kalyani Publishers
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
4. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.
5. Uma Kapila (2021) , Indian Economy – Performance and Policies , Academic Foundation , New Delhi
6. Vinay G.B(2019) Indian Economy , Oxford University Press

Course Objective: The objective of the Indian Economy course is to provide students with an in-
depth understanding of the key economic principles, policies, and factors that shape the Indian
economy, enabling them to analyze and interpret its dynamics and challenges.

Learning Outcomes:
1. Students will gain knowledge of the major macroeconomic indicators, such as GDP growth,
inflation, and unemployment, and understand how these factors impact the overall performance
of the Indian economy.
2. Students will develop the ability to analyze the structure and composition of the Indian
economy, including its sectors, such as agriculture, industry, and services, and comprehend the
role of each sector in the overall economic growth.
3. Students will be able to identify and evaluate the various economic policies implemented by
the government, such as fiscal policy, monetary policy, and trade policy, and assess their impact
on the Indian economy.
4. Students will understand the significance of demographic trends, population dynamics,
No. of Contact Classes: 60
Name of the Designer: Department of Commerce, Gauhati University, commerce@[Link]
 Course Name:Strategic Human Resource Management (Major 9)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 500 to 599

Unit-I: Introduction (15 Classes) (25 Marks)

Strategic role of HRM, Planning and implementing strategic HR policies HR Strategies to
increase organisational performance, Cultural diversity
Unit-II: Managing Strategic Organisation (15 Classes) (25 Marks)
Managing Strategic Organisational renewal- Managing change and OD, instituting TQM
Programmes, Creating Team based Organisations, HR and BPR (Business Process
Reengineering), Flexible work arrangement.
Unit-III: Establishing Strategic Plans (15 Classes) (25 Marks)
Establishing Strategic Compensation Plans, Trends, Objectives and Approaches to international
compensation (15 Classes) (25 Marks)
Unit-IV: HR in International Context:
Managing global HR- HR and the internalization of business, International recruitment at different
levels, issues in staff selection and retention, Training, Development and maintaining
international employees, Expatriate Training.

Books Recommended:-
1. Personnel Management, Text and Cases, Author: C. B. Mamoria and S. V. Gankar, Pub:
Himalaya Publications
2. Delivering Competitive Advantages Author: Clive Morton, Andrew Newall, Jon
Sparkes, Pub: Jaico Publishing House 1st edition.
3. International HRM – Managing People in International Context, Author: Dowling,
Welch
4. Selected Readings in HRD- by Kuldee Singh, T.V. Rao, Baburaj Nair: Tata McGraw-Hill
Publishing Company Limited
5. Strategic Human Resource Management- by William P. Athony, Pamella L. Perrewe,
K. Michele Kacmar: Harcourt Brace Jovanovich College Publiswhin
6. Charles Greer, Strategic Human Resource Management, Pearson Education
7. Gary Dessler, Human Resource Management, PHI, New Delhi.

Course Objective: The objective of the Strategic Human Resource Management course is to
provide students with an understanding of how to align human resource practices with
organizational strategy in order to enhance employee performance, engagement, and overall
organizational effectiveness.

Learning Outcomes:
1. Students will gain knowledge of strategic HRM concepts and frameworks and be able to
analyze how HR practices can contribute to achieving organizational goals and competitive
advantage.
2. Students will develop the skills to design and implement HR strategies and policies that align
with the organization's strategic objectives, including recruitment, selection, training and
development, performance management, and employee retention.
3. Students will understand the importance of managing diversity and inclusion in the workplace
and be able to develop strategies to create an inclusive and supportive organizational culture.
4. Students will learn to effectively manage employee engagement, motivation, and productivity
through strategies such as employee involvement, reward systems, and work-life balance
initiatives.
5. Students will be able to analyze and address HR challenges and issues related to globalization,
technological advancements, and changing workforce dynamics, and develop strategies to adapt
and thrive in a dynamic business environment.

No. of Contact Classes: 60

Course Name:Labour Welfare and Social Security (Major 10)

Credit 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 500 to 599

Unit I: Introduction- Labour Welfare & Labour Markets- Nature and characterises of Labour
market in India, Labour productivity, Labour market policies, Socio- economic aspects affecting
labour welfare, welfare benefits. (15 Classes)
(25 Marks)
Unit II: Globalisation and Labour markets in India, Labour emigration and its impact, International
Labour Organisation (ILO), objectives and Labour Welfare in India. (15 Classes) (25
Marks)
Unit III: Social Security
Meaning, objective, types of social security, Social assistance and social insurance, development
of social security in India, Social security measures for industrial employees. International
standards of social security. Quality of Work Life, Counselling (15
Classes) (25 Marks)
Unit IV: Social Security Legislations
Employees Provident Fund Act, Employees State Insurance Act, Workers Compensation Act
1923, Payment of Gratuity Act, Maturity Benefit Act, Unorganised workers Social Security Act
2008.
(15 Classes) (25
Marks)
Suggested Readings
1. Kapoor, N.D., Elements of Industrial Law, Sultan Chand, New Delhi, 2020
2. Garg, Ajay, Labour Laws one should know, Nabhi Publication, New Delhi, 2020
3. Kumar H.L., Practical Guide to Employees’ Provident Funds, Universal Law
Publishing Co., New Delhi, 2020
4. Srivastava S C, Industrial Relations And Labour Laws, Vikas Publishing House,
Noida
5. Kumar H.L., Labour Laws Everybody Should Know, Universal Law Publishing Co.,
 New Delhi, 2020
6. Kumar H.L. , Practical Guide to Payment of Gratuity, Universal Law Publishing
Co., New Delhi, 2020
7. Kumar H.L., Practical Guide to Labour Management, Universal Law Publishing
Co., New Delhi, 2020
8. Kumar H.L., Compliances under Labour Law, Universal Law Publishing Co., New
Delhi, 2020
[Link] A.M., Aspects of Labour Welfare and Social Security, Himalaya
Publishing Hous, Mumbai, 2016
10. Subba Rao P, Labour Welfare And Social Security, Himalaya Publishing
House, Mumbai, 2009
11. Parry Jonatha, Breman, Kapadia, The Worlds of Industrial Labour, Sage
Publications, New Delhi,
12. Introduction to Social Security, ILO Office, Geneva,

Course objective: To develop students' knowledge and awareness of the social security measures
and welfare programs implemented for the welfare of workers.
Learning outcome: Students will gain an understanding of the various social security schemes and
labor welfare initiatives, enabling them to assess their impact and contribute to the well-being of
employees.

No. of Contact Classes: 60

Course Name:Performance Management (Major 11)

Credit 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 500 to 599

Unit I: Introduction (15 Classes) (25 Marks)

Meaning, concept and brief background of Performance Management, its importance, Place of
PM in Human Resource Management; performance Management Framework- Process – Mid
Cycle and End Cycle- Steps in Performance management
Unit II: Performance Management Planning (15 Classes) (25 Marks)
Organisations mission, strategy and goals, Goals Settling, Quality of goals, Employee
Engagement through Performance Management System, Performance Planning process and
employee performance.
Unit III: Performance Appraisal (15 Classes) (25 Marks)
Definitions, dimensions, objectives, advantages & disadvantages, characteristics, process
limitation methods- traditional and modern, Performance assessment.
 Unit IV: Contemporary Issues in PM (15 Classes) (25 Marks)
Linking Performance to compensating & Rewards and recognition, Creating PM Culture through
HR Progress and [Link] Mapping, Competency Mapping & its Linkage with Career
Development and Succession Planning,

Suggested Readings:
● Armstrong, M. & Baron, A. (2005), Performance management and development.
Mumbai: Jaico Publishing House.
● Bhattacharyya, D. K. (2011), Performance management systems and strategies.
India: Pearson Education.
● Chadha, P. (2003), Performance Management: It‘s About Performing Not Just
Appraising. McMillan India Ltd.
● Kandula, S. R. Performance Management: Strategies, Interventions, Drivers PHI
Lerarning
● Kohli(2008). Performance [Link] University Press.
● Rao, T.V. (2004), Performance Management and Appraisal Systems: HR Tools for
Global Competitiveness. Response Books: A division of Sage Publications.
● Shrinivas R. Kandula (2006), Performance Management: Strategies, Intervention &
Drivers. Pearson.
● Soumendra, NarainBagchi (2013), Performance Management. Delhi: Cengage
Learning India Pvt. Ltd.

Course objective: To equip students with the skills and knowledge needed to effectively manage
employee performance and enhance organizational productivity.
Learning outcome: Students will be able to develop performance appraisal systems, set
performance goals, provide constructive feedback, and design performance improvement plans.

No. of Contact Classes: 60

5th Semester
Course Name: Corporate Laws (Minor)
Credit:4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
UNIT1: Introduction 15Lectures
Administration of Company Law [including National Company Law Tribunal (NCLT), National
Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of a company;
lifting of corporate veil; types of companies including one person company, small company, and
dormant company; association not for profit; illegal association; formation of company, on-line
filing of documents, promoters, their legal position, pre-incorporation contract; on-line
registration of a company.

UNIT2: Documents 15Lectures

Memorandum of association, Articles of association, Doctrine of constructive notice and indoor
management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR;
 book-building; issue, allotment and for feature of share, transmission of shares, buy back and
provisions regarding buy back; issue of bonus shares.

UNIT3:Management 15Lectures
Classification of directors, women directors, independent director, small shareholder’s director;
disqualifications, director identity number (DIN); appointment; Legalpositions, powers and
duties; removal of directors; Key managerial personnel, managing director, manager;
Meetings: Meetings of share holders 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 Relationship Committee, Corporate Social Responsibility Committee

UNIT4: 10Lectures
Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to
Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of Auditors,
Auditors' Report, Secretarial Audit.
Winding Up: Concept and modes of Winding Up.
Insider Trading, Whistle Blowing: Insider Trading; meaning & legal provisions; Whistle-
blowing: Concept and Mechanism.

UNIT5:DepositoriesLaw 5Lectures
The Depositories Act1 996–Definitions; rights and obligations of depositories; participants
issuers and beneficial owners; inquiry and inspections, penalty.

SuggestedReadings:
1. MC Kuchhal,ModernIndianCompanyLaw, ShriMahavir Book Depot
(Publishers),Delhi.
2. GKKapoorandSanjayDhamija,CompanyLaw,BharatLawHouse,Delhi.
3. AnilKumar,CorporateLaws,IndianBookHouse,Delhi
4. ReenaChadhaandSumantChadha,CorporateLaws,ScholarTechPress,Delhi.
5. AvtarSingh,IntroductiontoCompanyLaw,EasternBookCompany
6. Ramaiya,AGuidetoCompaniesAct,LexisNexis,WadhwaandButtersworth.
7. ManualofCompaniesAct,CorporateLawsandSEBIGuideline,BharatLawHouse,NewDe
lhi,
8. ACompendiumofCompaniesAct2013,alongwithRules,byTaxmannPublications.
9. GowerandDavies,PrinciplesofModernCompanyLaw,Sweet&Maxwell
10. Sharma,J.P.,AnEasyApproachtoCorporateLaws,[Link].,NewDelhi
 5th Semester
Course Name: Business Communication (AEC 3)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks)=Total Marks: 50
Unit1:Introduction:
Nature of Communication, Process of Communication, Types of Communication (verbal & Non
Verbal), Importance of Communication, Different forms of Communication Barriers to
Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal Barriers,
Cultural Barriers, Physical Barriers, Organizational Barriers

Unit2: Business Correspondence:

Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting
tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum, Inter
–office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.

SuggestedReadings:

1. Bovee,andThill,BusinessCommunicationEssentials,PearsonEducation
2. ShirleyTaylor,CommunicationforBusiness,PearsonEducation
3. LockerandKaczmarek,BusinessCommunication:BuildingCriticalSkills,
McGrawHillEducation
4. HertaAMurphy,HerbertWHildebrandt,[Link],EffectiveBus
inessCommunication(SIE),McGrawHillEducation
5. DonaYoung,Foundationsof BusinessCommunication:
AnIntegrativeApproach,McGrawHillEducation
6. [Link],[Link],KathrynRentz,PaulaLentz,andNeerjaPan
de,
BusinessCommunication:ConnectinginaDigitalWorld(SIE),McGrawHillEducation

Note:Latesteditionoftextbooksmaybeused.
 Course Name: International Business (Major 12)
6th Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699
Unit1: (12 Classes) (20 Marks)
a. Introduction to International Business: Globalisation and its importance in world economy;
Impact of globalization; International business vs. domestic business:
Complexitiesofinternationalbusiness;Modesofentryintointernationalbusiness.
b. International Business Environment: National and foreign environments and their
components - economic, cultural and political-legalenvironments
Unit–II (12 Classes) (20 Marks)
a. Theories of International Trade – an overview ( Classical Theories, Product Life Cycle
theory, Theory of National Competitive Advantage); Commercial Policy Instruments -
tariffandnon-tariff measures–difference in Impact on trade, types of tariff and non tariff barriers
(Subsidy, Quota and Embargo in detail) ; Balance of payment account and its components.
b. International Organizations and Arrangements: WTO – Its objectives, principles,
organizational structure and functioning; An over view of other organizations–UNCTAD,;
Commodity and other trading agreements(OPEC).
Unit–III (12 Classes) (20 Marks)
a. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among
countries in Europe, North America and Asia (NAFTA, EU, ASEAN and SAARC).
b. International Financial Environment: International financial system and institutions (IMF
and World Bank – Objectives and Functions) ; Foreign exchange markets and risk management;
Foreign investments - types and flows; Foreign investment in Indian perspective
Unit–IV (12 Classes) (20 Marks)
a. Organisational structure for international business operations; International business
negotiations.
b. Developments and Issues in International Business: Outsourcing and its potentials for India;
Role of IT in international business; International business and ecological considerations.
Unit–V (12 Classes) (20 Marks)
a. Foreign Trade Promotion Measures and Organizations in India; Special economic zones
(SEZs) and export oriented units (EOUs), Measures for promoting foreign investments into and
from India; Indian joint ventures and acquisitions abroad.
b. Financing of foreign trade and payment terms–sources of trade finance (Banks, factoring,
forfeiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in advance,
Letter of Credit, Documentary Collection, OpenAccount)
Suggested Readings:
1. [Link],[Link]:McGrawHill
Education
2. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.
PearsonEducation
3. Johnson,Derbe.,[Link]-Themes&IssuesintheModern
Global Economy. London:Roultedge.
4. Sumati Varma, International Business, PearsonEducation.
5. Cherunilam,[Link]:[Link]
6. [Link]:TheDrydenPress.
7. Bennett, Roger. International Business. PearsonEducation.
8. Peng and Srivastav, Global Business, CengageLearning
Course objective: To provide students with a comprehensive understanding of the theories, practices,
and challenges involved in conducting business across national borders.
Learning outcome: By the end of the course, students will be able to analyze and evaluate the impact
of globalization on international business, demonstrate knowledge of cross-cultural management
strategies, and develop effective decision-making skills for international trade and investment.
No. of Contact Classes: 60

Course Name: Operations Research in Business (Major 13)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit I: Introduction to Operation Research: Evolution of Operation Research , Nature

andcharacteristics of O.R , phases of O.R,methodology of O.R, Operation research model, role of
computer in Operation Research. (12 Classes) (25 Marks)

Unit II: Linear Programming :Concept of Linear Programming, Usesand limitations ofLinear
Programming, Formulation of L.P problems, Concept of slack variable, Procedure of Graphical
Method, Simplex Method (solutions of L.P.P. upto 3 iterations) Maximization Problems.(Simple
problems related to commerce and business) (12 Classes) (25 Marks)

Unit III: Inventory Control , concepts and benefits of inventory control, Different types ofcosts in
inventory system , Formulation and solution of Economic order quantity (EOQ)model, selective
inventory control techniques (ABC Analysis and VED Analysis) (12 Classes) (25 Marks)

Unit IV: Study of Replacement:ReplacementProblem, Replacementof items whosemaintenance

costincreases with time and the value of money remains same during theperiod, Replacement of
items whose maintenance cost increases with time and the value of money also changes with time,
selection of best item (machine) amongst two. (12 Classes) (25 Marks)

Recommended books:
1. Operations Research 9th Edition, Kantiswarup, Gupta P.K. & Sultan Chand &
SonsManmohan Operations Research – An introduction6th Edition , Taha H.A., Hall
ofIndia
2. Operations Research Techniques for Management 7th Edition, Kapoor V.K.,
SultanChand&Sons
3. OperationsResearch9thEdition,KantiSwarup,GuptaP.K.&SultanChand&Sons
4. OperationsResearch:TheoryandApplications4thEdition,[Link]
Course objective: To introduce students to the principles and techniques of operations research
and their application in solving complex business problems.

Learning outcome: By the end of the course, students will be able to apply quantitative models and
optimization techniques to analyze business operations, make informed decisions, and improve
overall efficiency and effectiveness in a variety of operational contexts.

No. of Contact Classes: 60

Course Name: Technology in Human Resource Management (Major 14)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit 1: Introduction of Technology in HR evolution of technology in HR, its role, core of HR

technologies: Artificial Intelligence (AI), Cloud Computing , Machine Learning(ML) , Internet
of things (IOT) , basic concept of E-HRM , Human Resource Information System (HRIS)
(15 Classes) (25 Marks)

Unit 2. Transforming HR: HR roles and their technology needs, the changing HR landscape,
transformation in HR functions, Enterprise resource Planning: Meaning and benefits, Role of ERP
in HRM, Digital Transformation in HRM decision Making (12 Classes) (20 Marks)

Unit 3: Human Resources Information System (HRIS)

Introduction to HRIS-Concept, Need, Purpose of Information Systems designed for HR, HR
Metrics, HR Administration and HRIS, Disruptive Technologies and emerging trends in HRIS
(12 Classes) (20 Marks)

Unit 4: Current Trends in HR Technology Major Technology trends, Remote working and HR,
Cloud based HR, Regulatory and Legal Issues regarding use of Technology.
(12 Classes) (20 Marks)
Suggested Readings:
● Marr, Bernard. Data-Driven HR: How to Use Analytics and Metrics to Drive
Performance, Kogan Page, Limited, 2018. ProQuest Ebook Central.
● Roy Mac Leod (Ed.) New Technology and the workers Response, Sage
Publications, New Delhi.
● Stacey Harris, Introduction to HR Technologies: Understand How to Use
Technology to Improve Performance and Processes, 1st Edition (2021).
● Deborah Waddill, , Digital HR A Guide to Technology-Enabled Human
Resources, Society for Human Resource Management
● Joshbersin (2021), HR Technology 2021: The Definitive Guide.
Course objective: To explore the role of technology in human resource management and develop
an understanding of how technological advancements can enhance HR processes and practices.

Learning outcome: By the end of the course, students will be able to identify and evaluate various
HR technologies, demonstrate proficiency in utilizing HR software and systems, and strategize the
implementation of technology-driven solutions to improve HR functions such as recruitment,
training, performance management, and employee engagement.

No. of Contact Classes: 60

Course Name:Training and Development (Major 15)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit I: Introduction- Training, Learning, Development, Importance and Need of Training; training
in human resource management, benefits of training Integrating training with Performance
Management Systems and Compensation. Strategic training (15 Classes) (25 Marks)

Unit II: Training Needs Assessment

Assessing the Need for training and the participants- identification of training needs Levels of
training need assessment- Program designing and delivery. Use of technology; training evaluation,
level of evaluation; evaluation models. (15 Classes) (25 Marks)
Unit III: Training Methods, Process, Learning
Learning theories and process, Learning Cycle, Designing effective training programs, training
methods and Aids: -On the Job & Off the Job Training, Management Development:
Lecture Method, Role Play, In-basket Exercise, Simulation, Vestibule Training, Management
Games, Case Study, Programmed Instruction, Sensitivity Training (25 Classes) (30 Marks)

Unit IV: Training and Development in India

Emerging pattern of training in India, Review on T&D Programmes in India.
(10 Classes) (20 Marks)
Suggested Reading
● Chabbra, T.N.(2016). Human Resource Management: Concepts and Issues. DhanpatRai
and Co. Publications.
● Durai, P.(2016). Human Resource Management (2nd ed.). New Delhi: Pearson
Education.
● Graig, Robert L. and Bittel, Lester r. (Ed): Training and Development Hand Book,
McGraw-Hill, New Delhi .
● ILO, Teaching and Training Methods for Management Development Hand Book,
McGraw-Hill , New York .
● Mondy, A., Wayne and Martocchio, J. J. (2016). Human Resource Management (14th
 Ed.). Pearson Education Publications.
● Nadler, Leonard :Corporat Human Resource Development, Van Nostrand Reinhold,
ASTD, New York .
● Rao, T.V: Human Resource Development, Sage Publications, New Delhi

Course objective: To provide students with a comprehensive understanding of the theories,

methods, and processes involved in employee training and development.
Learning outcome: Students will gain the ability to analyze training needs, design effective
training programs, and evaluate the impact of training on employee performance and
organizational success.
No. of Contact Classes: 60

6th Semester
Course Name: Project Management (Minor)
Credits:4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Course Contents
UnitI:Introduction
Concept and attributes of Project, Project lifecycle, Project Planning, Monitoring and Control,
identification of investment opportunities, evaluation and termination, Project Management
Information System-Meaning and concept ,Pre-Feasibility study.

Unit II: Project Preparation Technical Feasibility, Marketing Feasibility, and Financial
Planning: Estimation of Costs and Demand Analysis and Commercial Viability, estimation
of fund requirement, sources of funds
Unit III: Project Appraisal Environmental Analysis, Social Cost and Benefit Analysis and
approaches, Shadow pricing and social discount rate-concept

Unit IV: Issues in Project Planning and Management

Cost and Time Management issues in Project Planning and Management, Work break down
structure, Scheduling Techniques-(PERT&CPM).-Practical questions on Determination of
CPM, and Network diagram( Activity on Node Method)

SuggestedReadings

• [Link] Preparation,[Link].
• Gido,Jack,.AndClements,[Link].
• Gray,CliffordF.,Larson,Eric
W.,andDesai,[Link]:[Link]
cation.
 • [Link] ManagementandAppraisal,OxfordUniversityPress
• Gido,Jack,.andClements,[Link] [Link]
• SinghNarendra,Project ManagementandControl,HimalayaPublishingHouse

Course Name: Business Communication (AEC 4)

Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks) Total Marks: 50

Unit1:Report Writing:
Business reports, Types, Characteristics, Importance, Elementsof structure, Process of writing,
Order of writing, the final draft, checklists for reports.

Unit2: Vocabulary:
Words of ten confused, Words of ten misspelt, Common errors in English.

Unit3:OralPresentation:
Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids.

SuggestedReadings:

1. Bovee,andThill,BusinessCommunicationEssentials,PearsonEducation
2. ShirleyTaylor,CommunicationforBusiness,PearsonEducation
3. LockerandKaczmarek,BusinessCommunication:BuildingCriticalSkills,
McGrawHillEducation
4. HertaAMurphy,HerbertWHildebrandt,[Link],EffectiveBus
inessCommunication(SIE),McGrawHillEducation
5. DonaYoung,Foundationsof BusinessCommunication:
AnIntegrativeApproach,McGrawHillEducation
6. [Link],[Link],KathrynRentz,PaulaLentz,andNeerjaPan
de,
BusinessCommunication:ConnectinginaDigitalWorld(SIE),McGrawHillEducation

Note:Latesteditionoftextbooksmaybeused.
 2. Specialization: Accounting
Course Name: Advanced Financial Accounting (Major 1)
3rd Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)=Total 100 marks
Existing based syllabus: UGCBCS
Course Level: 300 to 399
Unit 1: Royalty (12 Classes) (20
Classes)
Royalty accounts: Meaning of Royalty, Minimum Rent and Short working. AccountingTreatment and
preparation of Royalty Account including impact of Strikes & Lockouts, excluding Sub-lease.
Unit 2: Departmental Accounts:
Meaning and objectives; allocation of common expenses; System of preparation of departmental trading
and profit and loss accounts ; inter-department transfer
Unit 3: Accounting for Amalgamation and Dissolution of Partnership Firms (12 Classes) (20
Classes)
Accounting for Dissolution of Partnership Firm including insolvency of partners, Sale to a limited company
and piecemeal distribution. Accounting for Amalgamation of Partnership Firms
Unit 4: Insurance Claims (12 Classes) (20
Classes)
Insurance policy for a business firm – Procedure for taking up Insurance Policy for loss stockand loss of
profit; Meaning of Insurance claims, procedure to lodge insurance claim; Average clause and indemnity
period. Procedure of ascertaining loss of stock and loss of profit;Ascertainment of claims against loss of
stock and loss of profit.
Unit 5: Government Accounting (12 Classes) (20
Classes)
Meaning, features and Objectives of Government Accounting; difference between Commercial Accounting
and Government Accounting; General Principles of GovernmentAccounting; Demand for Grant,
Appropriation Accounts, Re-appropriation; System offinancial administration and financial control in
India; Accounts keeping of the Government;Classification of Accounts – Consolidated Fund, Contingency
Fund and Public Accounts;Government Accounting Standards Advisory Board.

Suggested Readings:
Anthony, R., Hawkins, D., & Merchant, K. A. (2010). Accounting: Text and Cases. NewYork:
McGraw-Hill Education.
Goyal, B. K., & Tiwari, H. N. (2019).Financial Accounting. New Delhi: TaxmannPublication.
Jain, S. P., & Narang, K. L. (2016).Advanced Accountancy. New Delhi: KalyaniPublishers.
Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2013). Introduction toFinancial
Accounting. London: Pearson Education.
Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018).Financial [Link] Delhi:
Vikas Publishing House Pvt. Ltd.
Monga, J. R. (2017). Financial Accounting: Concepts and Applications. New Delhi: Mayur
Godwin, N., Alderman, W., & Sanyal, D. (2016).Financial Accounting. Boston: CengageLearning.
Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016).Advanced Accounts. Vol.-I. NewDelhi: S. Chand
Publishing.
Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill Publishing [Link].
Dam, B. B., & Gautam, H. C. (2019).[Link] Publications, Guwahati.

Objective: The course aims to impart advanced knowledge on financial accounting applicable in
business of special nature and on Government accounting system.
Learning outcome: By the end of the course, students will be able to apply advanced financial
accounting principles and techniques to analyze and interpret financial statements, make informed
financial decisions, and comply with relevant accounting standards and regulations.

No. of Contact Classes: 60

Course Name: Entrepreneurship (Major 2)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)=Total 100 marks Existing
based syllabus: UGCBCS
Course Level: 300 to 399

Contents:
Unit 1: Introduction to Entrepreneurship
Concepts, traits, determinants and importance of entrepreneurship; Creative behavior;
Evolution of entrepreneurship- theories and thoughts, Entrepreneurial eco-system,
entrepreneurship and economic development, barriers to entrepreneurship, Dimensions of
entrepreneurship, entrepreneurship vs. intrapreneurship (15 Lectures)(25 Marks)
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises
Role of business houses and family business in India; The contemporary role models in Indian
business: their values, business philosophy and behavioural orientations; Conflict in family
business and its resolution. (15Lectures)(25 Marks)
Unit 3: Public and private partnership in business, support and sustainability of
entrepreneurship. Requirement, availability and access to finance, marketing assistance,
technology, and industrial accommodation, The concept, role and functions of business
incubators, Mobilising resources for start-up –angel investors, venture capital and private
equity fund. (15 Lectures) (25
Marks)
Unit 4: Sources of business ideas and tests of feasibility.
Significance of writing the business plan/ project proposal; Contents of business plan/ project
proposal; Designing business processes, location, layout, operation, planning & control;
preparation of project report (various aspects of the project report such as size of investment,
nature of product, market potential may be covered); Project submission/ presentation and
appraisal thereof by external agencies, such as financial/non-financial institutions
(15Lectures)(25 Marks)
Suggested Readings:
11. KuratkoandRao,Entrepreneurship:ASouthAsianPerspective,CengageLearning.
12. RobertHisrich,MichaelPeters,DeanShepherd,Entrepreneurship,McGraw-
HillEducation
13. Desai, Vasant. Dynamics of Entrepreneurial Development and Management.
Mumbai, Himalaya PublishingHouse.
14. Dollinger,[Link]:[Link],Irwin.
 15. Holt,[Link]:[Link]-HallofIndia,NewDelhi.
16. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New
Delhi: Prentice-Hall of [Link]-81-203-1690-8.
17. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi:
ASEED.
18. SS Khanka, Entrepreneurial Development, S. Chand & Co,Delhi.
19. K Ramachandran, Entrepreneurship Development, McGraw-HillEducation
20. SIDBI Reports on Small Scale IndustriesSector.
Note: Latest edition of text books may be used.
Course objective: To enable students to understand the key concepts, processes, and challenges
involved in starting and managing a business venture.
Learning outcome: Students will be able to develop a comprehensive business plan, assess market
opportunities, and apply entrepreneurial strategies to successfully launch and grow a business.
No. of Contact Classes: 60
Name of the Designer: Prof. AparajeetaBorkakoty, Gauhati University, apara_jeeta@[Link]

Course Name: BUSINESS LAWS (Major 3)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)=Total 100 marks
Existing based syllabus: UGCBCS
Course Level: 300 to 399
Contents
Unit 1: TheIndianContractAct,1872:GeneralPrincipleofLawofContract
Contact- meaning,characteristics and kinds
a) Essentials of a valid contract - Offer and acceptance, consideration, contractual
capacity, free consent, legality ofobjects.
b) Voidagreements
c) Dischargeofacontract–modesofdischarge,breachandremediesagainstbreachofcontract.
d) Contingentcontracts
e) Quasi –contracts (12 Classes) (20 Marks)
Unit2:TheIndianContractAct,1872:SpecificContract
d) Contract of Indemnity andGuarantee
e) Contract ofBailment
f) Contract ofAgency (12 Classes) (20 Marks)
Unit3:TheSaleofGoodsAct,1930
f) Contractofsale,meaninganddifferencebetweensaleandagreementtosell.
g) Conditions andwarranties
h) Transfer of ownership in goods including sale by anon-owner
i) Performance of contract ofsale
j) Unpaidseller–meaning,rightsofanunpaidselleragainstthegoodsandthebuyer.
(12 Classes) (20 Marks)
 Unit 4:PartnershipLaws
C) The Partnership Act,1932
a. Nature and Characteristics ofPartnership
b. Registration of a PartnershipFirms
c. Types ofPartners
d. Rights and Duties ofPartners
e. Implied Authority of aPartner
f. Incoming and outgoingPartners
g. Mode of Dissolution ofPartnership
D) The Limited Liability Partnership Act,2008
h) Salient Features ofLLP
i) DifferencesbetweenLLPandPartnership,LLPandCompany
j) LLPAgreement,
k) Partners and DesignatedPartners
l) IncorporationDocument
m) Incorporation byRegistration
n) Partners and theirRelationship (12 Classes) (20 Marks)
Unit5 (A):The Negotiable Instruments Act1881
Meaning, Characteristics, and Types of Negotiable Instruments: Promissory Note, Bill
of Exchange, Cheque
e) Holder and Holder in Due Course, Privileges of Holder in Due Course.
f) Negotiation: Types of Endorsements
g) Crossing ofCheque
h) Bouncing ofCheque
5(B): Right to Information Act 2005:Important definitions, object, scope, obligation of public authorities
under the act; rights for obtaining information; disposal of request, information commission, appeal and
penalties. (12 Classes) (20 Marks)

Suggested Readings:
11. [Link],andVivekKuchhal,BusinessLaw,VikasPublishingHouse,NewDelhi.
12. AvtarSingh,BusinessLaw,EasternBookCompany,Lucknow.
13. RavinderKumar,LegalAspectsofBusiness,CengageLearning
14. SNMaheshwariandSKMaheshwari,BusinessLaw,NationalPublishingHouse,NewDelhi.
15. Aggarwal S K, Business Law, Galgotia Publishers Company,New Delhi.
16. BhushanKumarGoyalandJainKinneri,BusinessLaws,InternationalBookHouse
17. Sushma Arora, Business Laws, TaxmannPulications.
18. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6thed.
19. P C Tulsian and Bharat Tulsian, Business Law, McGraw HillEducation
20. Sharma,[Link],BusinessLaws,[Link].,NewDelhi

Note: Latest edition of text books may be used.

Course objective: To gain knowledge of the branches of law which relate to business
transactions, certain corporate bodies and related matters.
Course Outcome: On completion of this course, learners will be able to: appreciate the relevance
of business law to individuals and businesses and law in an economic and social context.

No. of Contact Classes: 60

 3rd Semester
Course Name: BUSINESS STATISTICS (Multi-Disciplinary)
Credit 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75
Unit 1: Statistical Data and Descriptive
Statistics
d. Nature and Classification of data: univariate, bivariate and multivariate data; time-
series and cross-sectional data
e. Measures of Central Tendency i. Mathematical averages including arithmetic mean,
geometric mean and harmonic mean. Properties and applications. ii. Positional
Averages Mode and Median (and other partition values including quartiles, deciles,
andpercentiles).
f. Measures of Variation: absolute and relative. Range, quartile deviation, mean
deviation, standard deviation, and their coefficients, Properties of standard
deviation/variance [Link]: Meaning, Measurement using Karl Pearson and
Bowley’s measures; Concept of Kurtosis

Unit2:Probability and Probability Distributions

d. Theory of Probability. Approaches to the calculation of probability; Calculation of event

probabilities. Addition and multiplication laws of probability (Proof not required) ;
Conditional probability
e. Expectation and variance of a random variable, Probability distribution of random variable.

f. Probability distributions: Binomial, Poisson and Normal distribution (probability

function and properties (proof not required)) simple problems related to the distributions
Unit3:SimpleCorrelationandRegressionAnalysis

c. Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and
non-linear, Correlation and Causation, Scatter diagram, Pearson’s co-efficient of
correlation; calculation and properties (Proof not required). Rank Correlation,
Interpretation of various values of correlation co-efficient.
d. Regression Analysis: Principle of least squares and regression lines, Regression equations
and estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients;

Unit4: Sampling Concepts, Sampling Distributions, Estimation and testing of Hypothesis

Sampling: Populations and samples, Parameters and Statistic, Census vs Sampling. Sampling
methods (including Simple Random sampling, Stratified sampling, Systematic sampling,
Judgment sampling, and Convenience sampling)
Concept of Sampling distributions and Estimation: Point and Interval estimation of means
(large samples) and sample proportion. Characteristics of a good estimation. Testing of
hypothesis-concepts of Null hypothesis, alternative hypothesis, and level of significance, test
of significance, one-tailed and two-tailed test and errors in testing hypothesis.
Unit 5: Time Series Analysis
Components of time series; Additive and multiplicative models; Trend analysis: Fitting of trend
line using principle of least squares – linear case. Determination of trend by semi- average and
moving average. Uses of Time Series analysis.

SuggestedReadings:-
5. Gupta,S.C, Fundamentalsofstatistics–HimalayaPublishingHouse.
6. Murray,RSpiegel,[Link],[Link](Schaum’sOutlineSeries)
7. Hazarika, Padmalochan ,Business Statistics –[Link]
8. Bhowal,[Link](AsianBooksPrivateLimited)

3rd Semester
New Venture Planning (SEC 3)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75
Objective: The curriculum aims at giving exposure to students regarding different aspects
ofsetting up a new business. After completing the course student should be able to develop
anunderstanding of the process of identifying various sources of new business ideas of
products and services. The understanding of this paper will help them to examine, evaluate and
approach different sources of finance, the nature of marketing effort required and to
develop a comprehensive business plan.

Unit I: Starting New Ventures

Opportunity identification. The search for new ideas, source of innovative ideas. Techniques for
generating ideas. Entrepreneurial imagination and creativity. The role of creative thinking.
Developing your creativity. Impediments to creativity.

Unit II: Methods to Initiate Ventures

The pathways to New Venture for Entrepreneurs, Creating New Ventures. Acquiring an
established Venture;Advantages of acquiring an ongoing Venture. Examination of key issues.
Franchising. How a Franchise works. Franchise law; Evaluating the franchising opportunities.

Unit III: Legal Challenges in Setting up Business

Intellectual Property protection: Patents, Trademarks, and Copyrights. Requirements and
Procedure for filing a Patent, Trademark and Copyright, Legal acts governing businesses in
India. Identifying Form of Organisation; Sole proprietorship, Partnership, Limited Liability
Partnership and Company.
Unit-IV:
The Entrepreneur’s Search for Capital. The Ventures Capital Market. Criteria for evaluating
New –Venture proposals. Evaluating the Venture Capitalist.
Financing stages. Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding.
Government Policy Packages. State Financial Corporations (SFCs).Business Incubators and
Facilitators. Informal risk capital;Angel Investors.

Unit V: The Marketing Aspects of New Ventures

Developing a Marketing Plan: Customer Analysis, Sales Analysis and Competition Analysis.
Market [Link] Forecasting. [Link].

Unit VI: Business Plan Preparation for New Ventures

Business Plan; Concept, pitfalls to Avoid in Business Plan. Benefits of a Business Plan.
Developing a Well-Conceived Business Plan. Elements of a Business Plan; Executive Summary;
Business Description. Marketing; Market niche and Market Shares. Research. Designand
Development. Operations. Management, Finance. Critical-Risk. Harvest Strategy. Milestone
Schedule.

Suggested Case Studies: Case studies related to business or start

ups in e-commerce,services,retailing, travel and hospitality.
 3rd Semester
E-Filing of Returns (SEC 2)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75

Objective: To provide the students the concepts and practical knowledge about electronic filling
of returns.

UnitI:ConceptualFramework
Meaning of e-filing; difference between e-filing and manual filing of returns; benefits and
limitations of e-filing, E-filing process and relevant notifications.

Unit II: Income Tax and E-Filing of ITRs

Introduction to income tax – basic terminology, types of assesses, income taxable under
different heads. Basics of computation of total income and tax liability, deductions available
from gross total income, PAN Card, due date of filing of income tax return.
Instructions for filing form ITR-1, ITR-2, ITR_3, ITR-4, ITR-4S, ITR-5, ITR-
[Link] to income tax Portal; preparation of electronic return(practical workshops).

Unit III: TDS and E-filing of TD Sreturns

Introduction to the concept of TDS; provision regarding return of TDS; types of forms for
filing TDS returns; practical workshop one-filing of TDS return.

Unit IV: Goods & Service Tax (GST) and E-Filing of GST Returns
Introduction to Goods & Service Tax; relevant notifications regarding e-filing of GST return;
steps for preparing GST returns; practical work shop one-filing of GST returns.

SuggestedReadings:
[Link], Girish and Gupta, Ravi, Systematic Approach to Income Tax, Bharat
LawHouse,Delhi

Note: Latest edition of text books/bare Act may be

[Link]:
[Link]

**AnysubsequentamendmenttotherelevantActmaybeincorporatedaccordingly.
 Course Name: Fundamentals of Financial Management (Major 4)
4th Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499
CONTENTS
Unit1:Introduction
Nature, scope and objective of Financial Management, Time value of money, Risk and return
(including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities
(12 Classes) (20 Marks)
Unit 2: Investment Decisions
The Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting
Rate of Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),
Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and Risk-
AdjustedDiscountRate. (12 Classes) (20 Marks)
Unit 3: Financing Decisions
Cost of Capital and Financing Decision: Sources of long-term financing Estimation of
components of cost of capital. Methods for Calculating cost of equity capital, Cost of
Retained Earnings, Cost of Debtand Cost of Preference Capital, Weighted Average cost of
capital (WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure
(Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and
financial leverage; Determinants of capital structure (12 Classes) (20 Marks)
Unit 4: Dividend Decisions
Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash
and stock dividends; Dividend policies in practice (12 Classes) (20
Marks)
Unit 5: Working Capital Decisions
Concepts of working capital, the risk-return trade off, sources of short-term finance, working
capital estimation, cash management, receivables management, inventory management and
payablesmanagement. (12 Classes) (20 Marks)
Note:
3. In addition the students will work on Spreadsheet for doing basic calculations in
finance (Unit 2 and 3 above) and hence can be used for giving students subject related
assignments for their internalassessment.
4. [Link]+oneCredithr.(Two Practical Periods per week per
batch)for Practical Lab+one credit Hr for tutorials (pergroup)
Suggested Readings
1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson
Education
2. [Link]
3. BrighamandHouston,FundamentalsofFinancialManagement,CengageLearning
4. Khan and Jain. Basic Financial Management, McGraw HillEducation
5. PrasannaChandra,[Link]
6. Singh,[Link],Delhi.
7. Rustagi,[Link].
Course Objective: The objective of the Fundamentals of Financial Management course is to
provide students with a comprehensive understanding of the basic principles and concepts of
financial management in order to make sound financial decisions.
Learning Outcomes:
1. Students will gain knowledge of financial analysis techniques and be able to interpret financial
statements to evaluate the financial health of a company.
2. Students will develop the skills to assess investment opportunities, calculate the cost of
capital, and make informed capital budgeting decisions.
No. of Contact Classes: 60

Course Name: Cost Accounting (Major 5)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks) = Total Marks: 100
4th Semester
Existing based syllabus: UGCBCS
Course Level: 400 to 499

CONTENTS:
Unit 1: Introduction (10 classes) (15 Marks)
Meaning, objectives and advantages of cost accounting; Difference between cost accounting
and financial accounting; Cost concepts and classifications; Elements of cost and preparation
of Cost Sheet; Installation of a costing system; Role of a cost accountant in an organisation
Unit 2: Elements of Cost: Material (10 classes) (20 Marks)
Material/inventory control techniques. Accounting and control of purchases,storage and
issue of materials. Methods of pricing of materials issues — FIFO, LIFO, Simple Average,
Weighted Average, Replacement, Standard Cost. Treatment of Material Losses, Stores
ledger, EOQ, levels of Inventory
Unit 3: Elements of Cost:Labour: (10 classes) (15 Marks)

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 4: Elements of Cost: Overheads (10 classes) (15 Marks)
Classification, allocation, apportionment and absorption of overheads; Under- and over-
absorption; Calculation of Machine Hour Rate;
Treatments interest on capital, depreciation, packing expenses, bad debts, research and
development expenses.
Unit 5: Methods of Costing (10 classes) (20 Marks)
Unit costing, Job costing, Contract costing, Process costing (including treatment of process
losses, valuation of work in progress).
Unit 6: Book Keeping in Cost Accounting (10 classes) (15 Marks)
Integral and non-integral systems; Reconciliation of cost and financial accounts.
Suggested Reading:
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan ,Cost Accounting: A
Managerial Emphasis, Pearson Education.
2. Drury, Colin. Management and Cost Accounting. Cengage Learning.
3. Jawahar Lal, Cost Accounting. McGraw Hill Education
4. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. PHI Learning
5. Rajiv Goel, Cost Accounting. International Book House
6. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi.
7. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers
8. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New
Delhi.
9. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahavir
Book Depot, New Delhi.
10. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons
11. H.V. Jhamb, Fundamentals of Cost Accounting,Ane Books Pvt. Ltd.

Course objective: To equip students with the knowledge and skills necessary to analyze and
control costs in order to support effective management decision-making.
Learning outcome: By the end of the course, students will be able to apply cost accounting
techniques to determine product costs, calculate relevant cost information for decision-making,
implement cost control measures, and evaluate performance within an organization.
No. of Contact Classes: 60

Course Name: Income Tax Law and Practice (Major 6)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499

Unit1:Introduction (12 classes) (20 Marks)

Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, total income.
Residentialstatus;Scopeoftotalincomeonthebasisofresidentialstatus Exempted income under
section10

Unit2:ComputationofIncomeunderdifferentheads-1 (12 classes) (20 Marks)

Income from Salaries; Income from house property

Unit3:ComputationofIncomeunderdifferentheads-2 (12 classes) (20 Marks)

Profits and gains of business or profession; Capital gains; Income from other sources

Unit4:Computation of Total Income and Tax Liability (12 classes) (20 Marks)
Income of other persons included in assessee’s total income; Aggregation of income and set -
off and carry forward of losses; Deductions from gross total income; Rebates and reliefs
 Computation of total income of individuals and firms; Tax liability of an individual and a
firm; Five leading cases decided by the Supreme Court

Unit5:Preparation of Return of Income (12 classes) (20 Marks)

Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision &
Procedures of Compulsory On-Line filing of returns for specified assesses, Permanent
Account Number (PAN).
Note:
1. There shall be a practical examination of 20 Marks on E-filling of Income Tax Returns
using a software utility tool. The student is required to fill appropriate Form and generate the
XMLfile.
2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
weekperbatch)forPracticalLab+onecreditHrforTutorials(pergroup)
3. Latest edition of text books and Software may beused.
Suggested readings:
1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax,
University Edition. Taxmann Publications Pvt. Ltd., NewDelhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law
House, Delhi.
Journals
1. [Link].,Chennai.
2. Taxman. Taxman Allied Services Pvt. Ltd., NewDelhi.
3. Current Tax Reporter. Current Tax Reporter,Jodhpur.
Software
1. VinodKumarSinghania,e-filingofIncomeTaxReturnsandComputationofTax,
Taxmann Publication Pvt. Ltd, New Delhi. Latestversion
2. ‘Excel Utility’ available [Link]
Course objective: To provide students with a comprehensive understanding of income tax
laws and regulations, as well as the practical application of tax planning and compliance.
Learning outcome: By the end of the course, students will be able to comprehend and apply
income tax laws, prepare tax computations for individuals and businesses, and provide basic
tax planning advice in compliance with relevant tax legislation.
No. of Contact Classes: 60
 Course Name: Advanced Corporate Accounting (Major 7)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499
Unit 1: (12 classes) (20 Marks)
(i) Accounting Standards:
Overview of Accounting Standards in India - Applicability, Interpretation, Scope and Compliance of
Ind AS; International Financial Reporting Standards - Ind AS vs. IFRS; National and International
Accounting Authorities; Adoption and Convergence of International Financial Reporting
Standards (IFRS) in India.
(ii) Corporate Annual Report
Meaning, usefulness, statutory provisions, contents and disclosure of corporate information –
mandatory and voluntary; Analysis with Case Study. E-filing of annual reports of companies
and XBRL Filing with specific practical exercises.
Unit 2: Winding up of Companies (12 classes) (20 Marks)
Meaning and modes of winding up; Types of winding up; Procedures of winding up;
Contributories; Preferential payments; Voluntary winding up; Preparation of Liquidator’s
Final Statement of Account; Preparation of Statement of Affairs.
Unit 3: Accounts of Banking Companies (12 classes) (20 Marks)
Statutory books to be maintained; Special features of Bank book keeping. Advances – its
classification and provisions to be made against advances; Rebate on Bills Discounted, Income
recognition; Preparation and presentation of Financial Statements of banking companies.
Unit 4: Accounts of Insurance Companies (12 classes) (20 Marks)
Books maintained by a life insurance companies and general insurance companies. Accounts of
Life insurance company – Revenue Account and Profit and loss Account and ascertainment of
profit under Life insurance business; preparation of Balance Sheet using appropriate software;
Accounts of general insurance business – Revenue Account, Profit and Loss Account and
Balance Sheet of insurance companies.
Unit 5: Investment Accounts (12 classes) (20 Marks)
Meaning of Investment Accounts; cum-interest, ex-interest, cum-dividend and ex-dividend.
Accounting for fixed interest earning securities and variable earning securities, bonus shares
and right shares.
Profit and Loss prior to incorporation: Meaning of profit or loss prior to incorporation;
accounting `treatment of profit or loss prior to incorporation.
Suggested Readings:
1. Goyal, V. K., & Goyal, R. (2013). Corporate Accounting. New Delhi: Phi Learning.
2. Jain, S. P., & Narang, K. L. (2016). Corporate Accounting. New Delhi: Kalyani
Publishers.
3. Goyal, B. K. (2019). Fundamentals of Corporate Accounting. New Delhi: Taxmann
Publications.
4. Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2009). Corporate
Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
5. Monga, J. R. (2019). Fundamentals of Corporate Accounting. New Delhi: Scholar
Tech Press.
6. Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016). Advanced Accounts. Vol.-I. New
Delhi: S. Chand Publishing.
7. Mukherjee, A., & Hanif, M. (2005). Corporate Accounting. New Delhi: Tata McGraw
 Hill Education.
8. Sehgal, A. (2011). Fundamentals of Corporate Accounting. New Delhi: Taxmann
Publications.
Course objective: To enhance students' knowledge and skills in handling complex accounting issues
related to corporate entities, including advanced topics in financial reporting and analysis.

Learning outcome: By the end of the course, students will be able to apply advanced accounting
principles and techniques to address complex corporate accounting issues, analyze financial statements
for decision-making purposes, and interpret accounting standards relevant to corporate reporting.
No. of Contact Classes: 60

4th Semester
Course Name : Financial Market Operations (Minor)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100

NumberofClasses-60

Unit1:Financial Market Operations (Number of Classes-15)

Review of Financial System; Need for issue of financial instruments, Money Market and
Constituents, their features and issue procedure; Debt Market Instruments- Bonds and
Issuanceof Bonds, Types of Bonds, Features of Bonds, Issue procedure; Equity Instruments-
Types of equities ,Pricing and Calculations,Listing and Issueprocedure.

Unit2:Stock Market Operations (Number of Classes-12)

Stock Market- Nature and Scope, Functions of Stock Market, History of Stock Exchanges in
India-BSE, NSE and OTCEI, Trading Mechanism and Settlement, Brokers/Members-
Qualifications, Duties and Responsibilities; Stock Indices and Usages; Depositories-their role
and functions, NSDL and CSDL.

Unit3: Derivatives Market Operations (Number of Classes-15)

Meaning, Types and Usages, OTC Derivatives- Forwards and Swaps, Exchange Traded
Derivatives-Futures and Options, Functions of Derivative Exchanges, Major Derivative
Exchanges, Trading Mechanism and settlement, Open Investment and Trading Volume.

Unit4:Operation Management (Number of Classes-10)

Structure of Investment Company-Front Office, Middle Office, Back Office/ Operations;
Operations Relationship- Clients-external and internal, Retail Clients, Institutional Clients,
Counterparties and Suppliers; Banks and other intermediaries, Market Regulators and
Associations.
Unit5:Data Management (Number of Classes- 08)
Data Management-Significance of Data Management, Reference data and Types of Reference
Data, Approaches to Data Management, Data Processing, Data Requirements-Securities,
Counterparties and Customers, Settlement Data, Data Storage.

SuggestedReadings:

1. IndianFinancialSystem,BharatiVPathak,Pearson
2. IndianFinancialSystem,VDesai,HimalayaPublishingHouse
3. FinancialInstitutionsandMarkets,LMBhole,TataMcGrawHill
4. FinancialMarketOperations,KeithDickinson,Wiley.
5. FinancialMarketoperations,IMSahai,SBPDPublishing.
6. TheBasicsofFinance,PPDrakeandFJFabbozi,Wiley.

Course Name: Business Etiquettes and Soft Skills (VAC3)

Credit: 2 (Internal Assessment 20 Marks + End Term Exam. 30 Marks) =Total Marks= 50

Module 1–Business Etiquettes

[Link]. TeachingPoint
1 Building self esteem and self confidence
2 Expressing reactions politely and sharing opinions
3 Essentials of Business Etiquette–Generally accepted Etiquette practice
4 Maintaining certain norms as a member of a group (tolerance, patience,
waiting for one’s turn, listening to others etc.)
5 Elevator pitch, Positive attitude, eye contact and body language
6 Dimensions of Business Etiquettes:-Telephone etiquette and e-mail
etiquette
7 Business culture and ethics ,Social Media Etiquettes
8 PPT presentation–Essentials of good presentation

Module 2 – Listening &

Speaking:Listening:

[Link]. TeachingPoint
1 Distinguishing between different functions of communication(e.g.
instruction,command,request,enquiry,apology,appreciationetc.)
2 Identifying important ideas in a lecture or presentation
 3 Listening for specific information
4 Listening and note taking
Speaking
[Link]. TeachingPoint
1 Expressing reactions (agreeing,disagreeing,interrupting,expressing
pleasure or displeasure,apologizing etc.)informal/semiformal
situations
2 Asking for clarifications and responding in different situations:
• Formal(classroom,seminars,interviews,groupdiscussions,busi
nessmeetings etc.)
• Semiformal(within peers, or groups)
• Informal(with family and friends)
3 Describing a place,an event,a process or an object
4 Expressions required for initiating,continuing and concluding a
discussion, especially in formal business situations

Module3-Reading:

[Link]. TeachingPoint
1 Techniques of reading efficiently
• Understanding the gist or main idea of a business text
• Looking for specific information
• Guessing meaning from the context
• Understanding the functions of semantic markers in business texts
2 Understanding graphical presentation of in formation in commercial l
correspondence and business texts
3 Reading and note-taking
4 Contextual vocabulary

Module4–Writing:

[Link]. TeachingPoint
1 Composing and building paragraphs
• Brain storming for ideas
• Sequencing ideas into main and subordinate points
• Using linkers and connectives (semantic markers)
2 Writing business letters, notices and memos, and preparing reports on
business events and processes
3 Resume preparation and Grooming-Writing CVs and resumes
 4 Proof reading and editing copies of business correspondence
5 Presenting textual information in graphical form and vice versa

Module5 –Grammar&Vocabulary:

[Link]. TeachingPoint:Theappropriateuseof
1 Tenses,including‘do’forms
2 Articles
3 Prepositions
4 Active and Passive constructions
5 Direct and Indirect Speech
6 Use of negatives
7 Common errors and remedial exercises
8 Business related vocabulary

Recommended astextbook(eitherno.1or2)
7. Further Ahead: A Communicative Skills Course for Business English (1998) by
SarahJones-Macziola [Link] UniversityPress.
8. Englishfor BusinessStudies(1997) [Link].

PracticeBook
9. BasicCommunicationSkills(withCD)(2007)[Link]&GeethaRajeevan.(Fo
undationBooks)CambridgeUniversityPress
AdditionReferenceBooks
10. ACourseinListeningandSpeakingI(2005)[Link],KiranmaiDuttaand
[Link](FoundationBooks)CambridgeUniversityPress.
11. ACourseinListening and Speaking II(2007) [Link],KiranmaiDuttaand
G. Rajeevan(FoundationBooks)CambridgeUniversityPress.
12. Better English Pronunciation (2000)by J.D.O’[Link] University
Presslow pricededition.
 Course Name: Indian Economy (Major 8)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
5th Semester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit I: Basic Issues in Economic Growth and Development: Concept and Measures of economic growth
and Development; determinants of economic development, Human Development Index, Kautilya ‘s
Arthashastra and economic development (12 Classes) (20
Marks)
Unit II: Overview of Indian economy: India as a developing economy, India as a mixed economy, India as
a dualistic economy, India as a federal economy, evolution of Indian Planning from Planning Commission
to Niti Aayog-, Monetary and Fiscal policies with their implications on economy (12 Classes) (20
Marks)
Unit III: Agriculture Sector: Agrarian growth and performance in different phases of policy regimes , Crop
pattern , Green Revolution ; White and Yellow Revolution , land reforms in India, cooperative farming in
India , tribal agricultural practices , production of other allied sectors like horticulture fisheries and
aquaculture , livestock and animal husbandry , Food Security Issues , Agricultural Marketing, Policy
initiatives of the Government of India for the development of agricultural sector. (12 Classes) (20
Marks)
Unit IV: Industrial Sector: Phases of Industrialization – the rate and pattern of industrial growth across
alternative policy regimes( Industrial Policy 1948, IP Resolution 1956, Industrial Licensing Policy , New
Industrial Policy 1991); MSMEs –role and challenges , Public sector – its role, performance and reforms;
industrial sickness, disinvestment , privatization, Public Private Partnership ; Role of Foreign capital ,
Structural Changes and Performance of India’s Foreign Trade and Balance of Payments;; Export policies
and performance; India and the WTO, Industrialization in North Easter Region- Types of industries,
industrial policies, Act East policy, Cross Border Trade, Border Area Development, Institutions – NEDFI,
DONER, NEC (12 Classes)
(20 Marks)
Unit V:Service Sector: service sector and its role in Indian economy, contribution to national Income,
employment and exports revenue, Indias’s service revolution,‘Digital India Mission’ issues and challenges
for India’s service sector growth (12 Classes) (20
Marks)
Suggested Readings:
1. Mishra and Puri, Indian Economy, Himalaya Paublishing House
2. P.K. Dhar , Indian Economy –Its Growing Dimensions , Kalyani Publishers
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
4. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.
5. Uma Kapila (2021) , Indian Economy – Performance and Policies , Academic Foundation , New Delhi
6. Vinay G.B(2019) Indian Economy , Oxford University Press

Course Objective: The objective of the Indian Economy course is to provide students with an in-
depth understanding of the key economic principles, policies, and factors that shape the Indian
economy, enabling them to analyze and interpret its dynamics and challenges.
Learning Outcomes:
1. Students will gain knowledge of the major macroeconomic indicators, such as GDP growth,
inflation, and unemployment, and understand how these factors impact the overall performance
of the Indian economy.
2. Students will develop the ability to analyze the structure and composition of the Indian
economy, including its sectors, such as agriculture, industry, and services, and comprehend the
role of each sector in the overall economic growth.
3. Students will be able to identify and evaluate the various economic policies implemented by
the government, such as fiscal policy, monetary policy, and trade policy, and assess their impact
on the Indian economy.
4. Students will understand the significance of demographic trends, population dynamics,
No. of Contact Classes: 60

Course Name:Management Accounting(Major 9)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
5th Semester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit 1: Introduction (12 classes) (20

Marks)
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost
accounting and management accounting, Application of Cost concepts for managerial
decision making; Concept of Cost control and Cost reduction, Cost management
Unit 2: Financial Statement Analysis: (12 classes) (20
Marks)
Meaning and objectives of Financial Statement Analysis; Techniques of Financial Statement
analysis – Comparative Statement, Common-size Statement and Trend Analysis. Meaning of
Accounting Ratio, Classification of Accounting Ratios; objectives of Ratio Analysis;
Advantages and Limitations of Ratio Analysis; Precaution to be taken before using Ratios;
Computation of various Ratios – Activity Ratios, Liquidity Ratios, Solvency and Leverage
Ratios and Profitability Ratios;
Unit 3: Budgetary Control (12 classes) (20
Marks)
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control,
objectives, merits, and limitations. Budget administration. Functional budgets. Cash Budget.
Fixed and flexible budgets. Preparation of Cash Budget and flexible budgets.
Unit 4: Standard Costing (12 classes) (20
Marks)
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.

Unit 5: Marginal Costing (12 classes) (20

Marks)
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

Suggested Reading:
1. Charles [Link], Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg.
Introduction to Management Accounting , Pearson Education.
2. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young.
Management Accounting. Dorling Kindersley(India) Pvt. Ltd.

3. Ronald W. Hilton and David E. Platt. Managerial Accounting: Creating Value in a

GlobalBusiness Environment, Mc Graw Hill Education.
4. Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi.
5. Goel, Rajiv, Management Accounting. International Book House,
6. Arora, M.N. M a n a g e m e n A c c o u n t i n g .Vikas Publishing House, New Delhi.
7. Maheshwari, [Link] S.N. M a n a g e m e n t Accounting. Shree Mahavir
Book Depot, New Delhi.
8. Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and Practice. Pinnacle
Publishing House.
9. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education
10. H.V. Jhamb, Fundamentals of Management Accounting,Ane Books Pvt. Ltd.
Course objective: To provide students with a comprehensive understanding of management
accounting principles and techniques and their application in supporting managerial decision-
making and control.
Learning outcome: By the end of the course, students will be able to apply management
accounting tools and techniques to analyze and interpret financial and non-financial information,
support strategic and operational decision-making, and assist in planning, budgeting, performance
evaluation, and control within organizations.
No. of Contact Classes: 60
 Course Name:Fundamentals of Investment (Major 10)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
*Common for two specialization namely (i) Accounting & (ii) Finance
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit 1: Basics of Investment (12 classes) (20 Marks)

Investment-Meaning, Purpose and Objectives, Investment and Speculation, Types of Investment-
Commodities, Real Estate and Financial Assets, Security and Non-security form of investment,
Investment Attitudes- Return, Risk, Liquidity, Tax Shelter, Convenience; Sources of Financial
Information, Return and Risk - Concept and Computation.
Unit 2: Investment in Equities (12 classes) (20 Marks)
Investment in Equities- Advantages and disadvantages of investing in equities, Fundamental
Analysis- Economic Analysis, Industry Analysis and Company Analysis; Technical Analysis-
Tools of technical analysis- interpretation of charts and patterns; Valuation of Equity Shares,
Investment in Mutual Funds.
Unit 3: Investment in Fixed Income Securities (12 classes) (20 Marks)
Bonds – Meaning, Features, Types of Bonds, Estimating Bond Yields, Bond Valuation, Types of
Risk in bonds- Default risk, Credit ratings, Consideration for investing in a Bond.
Unit 4: Miscellaneous Investments (12 classes) (20 Marks)
Investment in Real Estate – Meaning, Reasons for Investing in Real Estates, Housing Finance in
India; Investment in Gold and Silver– Reasons for investment in Gold and Silver; Investment in
Mutual Funds – Benefits, Selection criteria, performance evaluation.
Unit 5: Portfolio Investment (12 classes) (20 Marks)
Portfolio – Meaning and Significance, Portfolio Management Process, Investment Decision
Making Approaches- Fundamental approach, Psychological Approach, Academic Approach,
Eclectic approach, Common mistakes in Investment Management
Suggested Readings:
1. Fundamentals of Investment Management, V K Bhalla, [Link]
2. Investment Management, Rajiv Srivastav, Wiley.
3. Security Analysis and Portfolio Management, Kelvin, PHI
4. The Investment Game: Prasanna Chandra, Tata MCGrawHill
5. Investment Analysis and Portfolio Management, M Ranganatham and R Madhumathi,
Pearson.

Course objective: To introduce students to the fundamental concepts, theories, and practices of
investment analysis and portfolio management.

Learning outcome: By the end of the course, students will be able to analyze investment
opportunities, construct and manage investment portfolios, evaluate risk and return trade-offs, and
make informed investment decisions based on their understanding of financial markets and
investment strategies.

No. of Contact Classes: 60

 Course Name: Indirect Taxes (Major 11)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 500 to 599
Contents:
Unit 1: Introduction: (12 classes) (20 Marks)
Meaning of Indirect Tax, History of Indirect Taxes in India; VAT–concepts and general
principles, Calculation of VAT on Alcohol and Petroleum Products.
Unit 2:Central Excise (12 classes) (20 Marks)
Central Excise Law in brief, Excisable goods, Manufacture and Manufacturer,
Valuation of Excise-able amount regarding Alcohol and Petroleum Products.
Unit 3:CustomsLaw (12 classes) (20 Marks)
Basic concepts of customs law, Territorial waters, high seas, Types of custom duties –
Basic, Countervailing &Anti- Dumping Duty, Safeguard Duty, Valuation, Customs
Procedures, Import and Export Procedures, Baggage, Exemptions.

Unit 4: Structure of GST in India: (12 classes) (20 Marks)

The Central Goods and Services Tax Act, 2017 and The Assam Goods and Services Tax
Act, 2017, History of GST in India, Meaning, Features and Advantages of GST.
Dual GST Model: CGST, SGST, UTGST, IGST, Taxes subsumed by GST, Commodities
kept outside the scope of GST. Definition of important terms used in GST Act – concept of
place of supply Adjudicating Authority, Agent, Aggregate Turnover, Agriculturist,
Business, Business Vertical, Capital Goods, Casual Taxable Person, Goods, Input Tax,
Inward Supply, Output Tax, Outward Supply, Place of Business, Services, Supplier.
GST Council and GST Network.
Unit 5: Registration, Levy and Collection of Tax under GST (12 classes) (20 Marks)
Concept of Tax Invoice under GST Section 31, Meaning, Eligibility and Conditions for
taking Input Tax Credit; Threshold Limits for Registration, Persons liable for Registration,
Persons not liable for Registration, Compulsory Registration in Certain Cases, Procedure
for Registration, Deemed Registration; Rates structure of GST, Composition Scheme under
GST, Assessment (only basic knowledge) Refunds.

Suggested Readings:
1. [Link],Students’GuidetoIndirectTaxes,Taxm
ann Publications Pvt. Ltd.,Delhi.
2. [Link],[Link].,Delhi,
2. Sanjeev Kumar. Systematic Approach to IndirectTaxes,
3. [Link]-
[Link].,Delhi,
4. Grish Ahuja and Ravi Gupta, Indirect Taxes, Flair Publication PvtLtd

Course objective: To provide students with a comprehensive understanding of indirect taxes, with
a focus on the Goods and Services Tax (GST) system.

Learning outcome: By the end of the course, students will be able to comprehend the principles
 and regulations of GST, effectively apply GST concepts to various business scenarios, navigate
GST compliance requirements, and analyze the impact of GST on business operations and
decision-making.

No. of Contact Classes: 60

5th Semester
Course Name: CorporateLaws (Minor)
Credit:4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100

UNIT1:Introduction 15Lectures
Administration of Company Law [including National Company Law Tribunal (NCLT),National
Company Law Appellate Tribunal(NCLAT),Special Courts];Characteristics of a company;
lifting of corporate veil; types of companies including one person company, small company, and
dormant company; association not for profit; illegal association; formation of company,on-line
filing of documents, promoters, their legal position, pre-incorporation contract; on-line
registration of a company.

UNIT2:Documents 15Lectures
Memorandum of association, Articles of association, Doctrine of constructive notice and indoor
management, prospector-shelf and redherring prospectus, misstatement in prospectus, GDR;
book-building; issue, allotment and for feature of share, transmission of shares, buy back and
provisions regarding buyback; issue of bonus shares.

UNIT3:Management 15Lectures
Classification of directors, women directors, independent director, small shareholder’s
director; disqualifications, director identity number(DIN); appointment; Legal positions, powers
and duties; removal of directors; Key managerial personnel ,managing director, manager;
Meetings: 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,StakeholdersRelationshipCommittee,CorporateSocialResponsibilityCommittee

UNIT4: 10Lectures
Dividends,Accounts,Audit: Provisions relating to payment of Dividend, Provisions relating to
Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of Auditors,
Auditors' Report ,Secretarial Audit.
Winding Up: Concept and modes of Winding Up.
Insider Trading, Whistle Blowing: Insider Trading; meaning & legal provisions;Whistle-
blowing: Concept and Mechanism.
UNIT5:Depositories Law 5Lectures
The Depositories Act 1996–Definitions; rights and obligations of depositories; participants
issuers and beneficial owners; inquiry and inspections, penalty.

SuggestedReadings:
11. MC Kuchhal,ModernIndianCompanyLaw, ShriMahavir Book Depot
(Publishers),Delhi.
12. GKKapoorandSanjayDhamija,CompanyLaw,BharatLawHouse,Delhi.
13. AnilKumar,CorporateLaws,IndianBookHouse,Delhi
14. ReenaChadhaandSumantChadha,CorporateLaws,ScholarTechPress,Delhi.
15. AvtarSingh,IntroductiontoCompanyLaw,EasternBookCompany
16. Ramaiya,AGuidetoCompaniesAct,LexisNexis,WadhwaandButtersworth.
17. ManualofCompaniesAct,CorporateLawsandSEBIGuideline,BharatLawHouse,NewDe
lhi,.
18. ACompendiumofCompaniesAct2013,alongwithRules,byTaxmannPublications.
19. GowerandDavies,PrinciplesofModernCompanyLaw,Sweet&Maxwell
20. Sharma,J.P.,AnEasyApproachtoCorporateLaws,[Link].,NewDelhi

Note:Latesteditionoftextbooksmaybeused.

5th Semester
Course Name: Business Communication (AEC 3)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks) Total Marks: 50
Unit1:Introduction:
Nature of Communication, Processof Communication, Types of Communication (verbal & Non
Verbal), Importance of Communication, Different forms of Communication Barriers to
Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal Barriers,
Cultural Barriers, Physical Barriers, Organizational Barriers

Unit2:BusinessCorrespondence:
Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting
tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum, Inter
–office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.

SuggestedReadings:

7. Bovee,andThill,BusinessCommunicationEssentials,PearsonEducation
8. ShirleyTaylor,CommunicationforBusiness,PearsonEducation
9. LockerandKaczmarek,BusinessCommunication:BuildingCriticalSkills,
McGrawHillEducation
10. HertaAMurphy,HerbertWHildebrandt,[Link],EffectiveBus
 inessCommunication(SIE),McGrawHillEducation
11. DonaYoung,Foundationsof BusinessCommunication:
AnIntegrativeApproach,McGrawHillEducation
12. [Link],[Link],KathrynRentz,PaulaLentz,andNeerjaPan
de,
BusinessCommunication:ConnectinginaDigitalWorld(SIE),McGrawHillEducation

Note:Latesteditionoftextbooksmaybeused.

Course Name: International Business (Major 12)

6th Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699
Unit1: (12 Classes) (20 Marks)
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.
International Business Environment: National and foreign environments and their components -
economic, cultural and political-legalenvironments
Unit–II (12 Classes) (20 Marks)
Theories of International Trade – an overview ( Classical Theories, Product Life Cycle theory,
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 and
Embargo in detail) ; Balance of payment account and its components.
International Organizations and Arrangements: WTO – Its objectives, principles, organizational
structure and functioning; An over view of other organizations–UNCTAD,; Commodity and other
trading agreements(OPEC).
Unit–III (12 Classes) (20 Marks)
Regional Economic Co-operation: Forms of regional groupings; Integration efforts among countries
in Europe, North America and Asia (NAFTA, EU, ASEAN and SAARC).
International Financial Environment: International financial system and institutions(IMF and World
Bank – Objectives and Functions) ; Foreign exchange markets and risk management; Foreign
investments - types and flows; Foreign investment in Indian perspective
Unit–IV (12 Classes) (20 Marks)
Organisational structure for international business operations; International business negotiations.
Developments and Issues in International Business: Outsourcing and its potentials for India; Role
of IT in international business; International business and ecological considerations.
Unit–V (12 Classes) (20 Marks)
Foreign Trade Promotion Measures and Organizations in India; Special economic zones (SEZs) and
export oriented units (EOUs), ; Measures for promoting foreign investments intoandfromIndia;
Indian joint ventures and acquisitions abroad.
Financing of foreign trade and payment terms–sources of trade finance (Banks, factoring, for faiting,
Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in advance, Letter of
Credit, Documentary Collection, Open Account)
Suggested Readings:
9. [Link],[Link]:McGrawHill
Education
10. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.
PearsonEducation
11. Johnson,Derbe.,[Link]-Themes&IssuesintheModern
Global Economy. London:Roultedge.
12. Sumati Varma, International Business, PearsonEducation.
13. Cherunilam,[Link]:[Link]
14. [Link]:TheDrydenPress.
15. Bennett, Roger. International Business. PearsonEducation.
16. Peng and Srivastav, Global Business, CengageLearning
Course objective: To provide students with a comprehensive understanding of the theories, practices,
and challenges involved in conducting business across national borders.
Learning outcome: By the end of the course, students will be able to analyze and evaluate the impact
of globalization on international business, demonstrate knowledge of cross-cultural management
strategies, and develop effective decision-making skills for international trade and investment.
No. of Contact Classes: 60

Course Name: Operations Research in Business (Major 13)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit I: Introduction to Operation Research: Evolution of Operation Research, Nature

andcharacteristics of O.R, phases of O.R, methodology of O.R, Operation research model,
roleofcomputerinOperationResearch. (12 Classes) (25 Marks)

Unit II: Linear Programming :Concept of Linear Programming, Uses and limitations of Linear
Programming, Formulation of L.P problems, Concept of slack variable, Procedure of Graphical
Method, Simplex Method (solutions of L.P.P. upto 3 iterations) Maximization Problems.(Simple
problems related to commerce and business) (12 Classes) (25 Marks)

Unit III: Inventory Control , concepts and benefits of inventory control, Different types ofcosts in
inventory system , Formulation and solution of Economic order quantity (EOQ) model, selective
inventory control techniques (ABC Analysis and VED Analysis) (12 Classes) (25 Marks)

Unit IV: Study of Replacement:ReplacementProblem, Replacementof items whosemaintenance

costincreases with time and the value of money remains same during theperiod, Replacement of
items whose maintenance cost increases with time and the value of money also changes with time,
selection of best item (machine) amongst two. (12 Classes) (25 Marks)

Recommended books:
5. Operations Research 9th Edition, Kantiswarup, Gupta P.K. & Sultan Chand &
SonsManmohan Operations Research – An introduction6th Edition , Taha H.A., Hall
ofIndia
6. Operations Research Techniques for Management 7th Edition, Kapoor V.K.,
SultanChand&Sons
7. OperationsResearch9thEdition,KantiSwarup,GuptaP.K.&SultanChand&Sons
8. OperationsResearch:TheoryandApplications4thEdition,[Link]

Course objective: To introduce students to the principles and techniques of operations research
and their application in solving complex business problems.

Learning outcome: By the end of the course, students will be able to apply quantitative models and
optimization techniques to analyze business operations, make informed decisions, and improve
overall efficiency and effectiveness in a variety of operational contexts.

No. of Contact Classes: 60

Course Name: Computerized Accounting (Major 14)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
6th Semester
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit-1:ComputerizedAccounting:UsingGenericSoftware (20 Classes) (25 Marks)

Taxation: TDS, VAT and Service Tax
AuditinginComputerizedAccountingsystem:StatutoryAudit,Voucherverification,Verificatio
n of related party transaction, CAAT: VariousTools

Unit-2:Designing Computerised Accounting System (25 Classes) (40 Marks)

Designing Computerised Accounting System using a
DBMS Package Creating a voucher entryForm,
Preparing ledgers with SQL,
Form, and Report Preparing
Trial Balance with SQL and
Report
Unit-3:DesigningAccountingSupportSystem (15 Classes) (35 Marks)
Designing Supplier and customers System for Accounting using Form, Query,
Module, and Report; Designing Payroll System for Accounting using Form, Query,
Module, and Report

Note:
1. The General Purpose Software referred in this course will be notified by
the University Departments every three years. If the specific features,
referred in the detailed course above, is not available in that software, to
that extent it will be deemed to have been modified.
2. There shall be a practical examination of 100 Marks (Practical-80 Marks,
Viva-10 Marks andWorkBook-
10Marks)anddurationofExaminationshallbe3Hrs.
3. Teaching arrangements need to be made in the computerLab
4. There shall be Four Lectures per class and 4 Practical periods per batch to be
taught in computerLab.

Suggested Readings:
Thesuggestedreadingsandguidelinesshallbenotifiedbytheuniversitydepartmentatlea
st once in three years based on the selectedsoftware.

Course objective: To familiarize students with the use of computerized accounting systems and
develop their skills in utilizing accounting software for efficient financial management.

Learning outcome: By the end of the course, students will be able to effectively operate
computerized accounting software, perform various accounting tasks using computer
applications, and utilize technology for accurate and timely financial reporting.

No. of Contact Classes: 60

 Course Name: Auditing & Assurance (Major 15)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

UNIT I: (12 classes) (20 Marks)

Auditing Concepts: Nature, Objective, and basic principles of auditing, limitations of auditing,
classes of errors and frauds and auditor’s duty threats; ethical principles and concept of auditor’s
independence, Relationship of auditing with other disciplines.

UNIT II: (12 classes) (20 Marks)

Internal control and internal check: elements of internal control, review and documentation,
evaluation of internal control system, internal control questionnaire, internal control check list,
tests of control, application of concept of materiality and audit risk, concept of internal audit,
Internal control under computerized audit environment.

UNIT III: (12 classes) (20 Marks)

Audit sampling: Types of sampling, test checking, techniques of test check, sampling risk, audit
sampling and sampling methods, compliance tests and substantive tests, auditing in depth.
Analytical review procedure.

UNIT IV: (12 classes) (20 Marks)

Audit Procedure: Vouching; verification of Assets and liabilities.

UNIT V: (12 classes) (20 Marks)

Audit report; qualifications, disclaimers, adverse opinion, disclosures, auditor’s reports and
certificates, Audit attestation and certification.

Suggested Books:
1. Auditing and Assurance Standards issued by the ICAI, New Delhi.
2. Principles of Audit and Internal Auditing by Dhruba Dutachowdhury, New Central Book
Agency P. Ltd. Kolkata-700009.
3. Principles and Practice of Auditing by R.G. Saxena, Himalaya Publishing House, Mumbai.
4. Contemporary Auditing by Kamal Gupta, Tata McGraw Hill Publishing Co. Ltd.
5. Nobes and Porker, Comparative International Accounting, Pearson Education, New Delhi.
6. International Accounting, by Saudagaram, Taxmann India, New Delhi.
7. Ainapure and Ainapure, Auditing and Assurance, PHI Learning Pvt. Ltd., New Delhi.
8. Auditing by S.K. Dutta Choudhury, New Central Book Agency, Kolkata.
9. Official Publication of ICAI, New Delhi.

Course objective: To introduce students to the principles and practices of auditing, including the role
of auditors in ensuring the reliability and integrity of financial information.

Learning outcome: By the end of the course, students will be able to understand the audit process,
evaluate internal control systems, perform audit procedures, and communicate audit findings and
recommendations in accordance with auditing standards and regulations.
 6th Semester
Course Name: Project Management (Minor)
Credits:4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Course Contents
UnitI:Introduction
Concept and attributes of Project, Project lifecycle, Project Planning, Monitoring and Control,
identification of investment opportunities, evaluation and termination, Project Management
Information System-Meaning and concept ,Pre-Feasibility study.

Unit II: Project Preparation Technical Feasibility, Marketing Feasibility, and Financial
Planning: Estimation of Costs and Demand Analysis and Commercial Viability, estimation
of fund requirement, sources of funds
Unit III: Project Appraisal Environmental Analysis, Social Cost and Benefit Analysis and
approaches, Shadow pricing and social discount rate-concept

Unit IV: Issues in Project Planning and Management

Cost and Time Management issues in Project Planning and Management, Work break down
structure, Scheduling Techniques-(PERT&CPM).-Practical questions on Determination of
CPM, and Network diagram( Activity on Node Method)

SuggestedReadings

• [Link] Preparation,[Link].
• Gido,Jack,.AndClements,[Link].
• Gray,CliffordF.,Larson,Eric
W.,andDesai,[Link]:[Link]
cation.
• [Link] ManagementandAppraisal,OxfordUniversityPress
• Gido,Jack,.andClements,[Link] [Link]
• SinghNarendra,Project ManagementandControl,HimalayaPublishingHouse
 6th Semester
Course Name: Business Communication (AEC 4)
Credit: 2
Total Marks: 50

Unit1:ReportWriting:
Businessreports,Types,Characteristics,Importance,Elementsofstructure,Processofwriting,Order
ofwriting,thefinaldraft,checklistsforreports.

Unit2:Vocabulary:
Wordsoftenconfused,Wordsoftenmisspelt,CommonerrorsinEnglish.

Unit3:OralPresentation:
Importance,Characteristics,PresentationPlan,Powerpointpresentation,Visualaids.

SuggestedReadings:

7. Bovee,andThill,BusinessCommunicationEssentials,PearsonEducation
8. ShirleyTaylor,CommunicationforBusiness,PearsonEducation
9. LockerandKaczmarek,BusinessCommunication:BuildingCriticalSkills,
McGrawHillEducation
10. HertaAMurphy,HerbertWHildebrandt,[Link],EffectiveBus
inessCommunication(SIE),McGrawHillEducation
11. DonaYoung,Foundationsof BusinessCommunication:
AnIntegrativeApproach,McGrawHillEducation
12. [Link],[Link],KathrynRentz,PaulaLentz,andNeerjaPan
de,
BusinessCommunication:ConnectinginaDigitalWorld(SIE),McGrawHillEducation

Note:Latesteditionoftextbooksmaybeused.
 3. Specialization: Marketing Management
Course Name: Advertising (Major 1)
3rd Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 300 to 399

Unit 1: Introduction: (12 classes) (20 Marks)

Communication Process; Advertising as a tool of communication; Meaning, nature and

importance of advertising; Types of advertising; Advertising objectives. Audience analysis;
Setting of advertising budget:
Determinants and major methods
Unit 2: Media Decisions: (12 classes) (20 Marks)

Major media types-their characteristics, internet as an advertising media, merits and demerits;
Factors influencing media choice; media selection, media scheduling, Advertising through
the Internet-mediadevices
Unit 3: Message Development; (12 classes) (20 Marks)

Advertising appeals, Advertising copy and elements, Preparing ads for different media
Unit 4: Measuring Advertising Effectiveness: (12 classes) (20 Marks)

Evaluating communication and sales effects; Pre- and Post-testing techniques.

Unit 5: (12 classes) (20 Marks)

a) AdvertisingAgency:Role,typesandselectionofadvertisingagency.
b) Social, ethical and legal aspects of advertising inIndia.

Suggested Readings:
1. George E Belch, Michael A Belch, Keyoor Purani, Advertising and Promotion :
An
IntegratedMarketingCommunicationsPerspective(SIE),McGrawHillEducation
2. [Link],[Link]:[Link]
3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed. Prentice
Hall of India, NewDelhi.
4. Batra, Myers and Aakers. Advertising Management. PHILearning.
5. [Link]:[Link]
.
6. Sharma,[Link]:PlanningandDecisionMaking,TaxmannPublications
7. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford
University Press, 2012
8. Chunawala and Sethia, Advertising, Himalaya PublishingHouse
9. Ruchi Gupta, Advertising, S. Chand &Co.
10. O’Guinn,AdvertisingandPromotion:AnIntegratedBrandApproach,CengageLear
ning.
Course objective: To introduce students to the principles, theories, and practices of advertising
and develop their understanding of effective advertising strategies and techniques.

Learning outcome: By the end of the course, students will be able to analyze target markets,
develop creative advertising campaigns, utilize various advertising media channels, and evaluate
the effectiveness of advertising efforts in achieving marketing communication objectives.
No. of Contact Classes: 60

Course Name: Entrepreneurship (Major 2)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 300 to 399

Contents:
Unit 1: Introduction to Entrepreneurship
Concepts, traits, determinants and importance of entrepreneurship; Creative behavior;
Evolution of entrepreneurship- theories and thoughts, Entrepreneurial eco-system,
entrepreneurship and economic development, barriers to entrepreneurship, Dimensions of
entrepreneurship, entrepreneurship vs. intrapreneurship (15 Lectures)(25 Marks)
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises
Role of business houses and family business in India; The contemporary role models in Indian
business: their values, business philosophy and behavioural
orientations;Conflictinfamilybusinessanditsresolution.
(15Lectures)(25 Marks)
Unit 3: Public and private partnership in business, support and sustainability of
entrepreneurship. Requirement, availability and access to finance, marketing assistance,
technology, and industrial accommodation, The concept, role and functions of business
incubators, Mobilising resources for start-up –angel investors, venture capital and private
equity fund. (15 Lectures) (25 Marks)
Unit 4: Sources of business ideas and tests of feasibility.
Significance of writing the business plan/ project proposal; Contents of business plan/ project
proposal; Designing business processes, location, layout, operation, planning & control;
preparation of project report (various aspects of the project report such as size of investment,
nature of product, market potential may be covered); Project submission/ presentation and
appraisal thereof by external agencies, such as financial/non-financial institutions
(15Lectures)(25 Marks)
 Suggested Readings:
21. KuratkoandRao,Entrepreneurship:ASouthAsianPerspective,CengageLearning.
22. RobertHisrich,MichaelPeters,DeanShepherd,Entrepreneurship,McGraw-
HillEducation
23. Desai, Vasant. Dynamics of Entrepreneurial Development and Management.
Mumbai, Himalaya PublishingHouse.
24. Dollinger,[Link]:[Link],Irwin.
25. Holt,[Link]:[Link]-HallofIndia,NewDelhi.
26. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New
Delhi: Prentice-Hall of [Link]-81-203-1690-8.
27. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi:
ASEED.
28. SS Khanka, Entrepreneurial Development, S. Chand & Co,Delhi.
29. K Ramachandran, Entrepreneurship Development, McGraw-HillEducation
30. SIDBI Reports on Small Scale IndustriesSector.
Note: Latest edition of text books may be used.
Course objective: To enable students to understand the key concepts, processes, and challenges
involved in starting and managing a business venture.
Learning outcome: Students will be able to develop a comprehensive business plan, assess market
opportunities, and apply entrepreneurial strategies to successfully launch and grow a business.
No. of Contact Classes: 60

Course Name: BUSINESS LAWS (Major 3)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100Existing
based syllabus: UGCBCS
Course Level: 300 to 399
Contents
Unit 1: TheIndianContractAct,1872:GeneralPrincipleofLawofContract
Contact- meaning,characteristics and kinds
f) Essentials of a valid contract - Offer and acceptance, consideration, contractual
capacity, free consent, legality ofobjects.
g) Voidagreements
h) Dischargeofacontract–modesofdischarge,breachandremediesagainstbreachofcontract.
i) Contingentcontracts
j) Quasi –contracts (12 Classes) (20 Marks)
Unit2:TheIndianContractAct,1872:SpecificContract
g) Contract of Indemnity andGuarantee
h) Contract ofBailment
i) Contract ofAgency (12 Classes) (20 Marks)
Unit3:TheSaleofGoodsAct,1930
k) Contractofsale,meaninganddifferencebetweensaleandagreementtosell.
l) Conditions andwarranties
 m) Transfer of ownership in goods including sale by anon-owner
n) Performance of contract ofsale
o) Unpaidseller–meaning,rightsofanunpaidselleragainstthegoodsandthebuyer.
(12 Classes) (20 Marks)
Unit 4:PartnershipLaws
E) The Partnership Act,1932
a. Nature and Characteristics ofPartnership
b. Registration of a PartnershipFirms
c. Types ofPartners
d. Rights and Duties ofPartners
e. Implied Authority of aPartner
f. Incoming and outgoingPartners
g. Mode of Dissolution ofPartnership
F) The Limited Liability Partnership Act,2008
o) Salient Features ofLLP
p) DifferencesbetweenLLPandPartnership,LLPandCompany
q) LLPAgreement,
r) Partners and DesignatedPartners
s) IncorporationDocument
t) Incorporation byRegistration
u) Partners and theirRelationship (12 Classes) (20 Marks)
Unit5 (A):TheNegotiableInstrumentsAct1881
Meaning,Characteristics,andTypesofNegotiableInstruments:PromissoryNote,Billof
Exchange,Cheque
i) HolderandHolderinDueCourse,PrivilegesofHolderinDueCourse.
j) Negotiation: Types ofEndorsements
k) Crossing ofCheque
l) Bouncing ofCheque
5(B): Right to Information Act 2005:Important definitions, object, scope, obligation of public authorities
under the act; rights for obtaining information; disposal of request, information commission, appeal and
penalties. (12 Classes) (20 Marks)

Suggested Readings:
21. [Link],andVivekKuchhal,BusinessLaw,VikasPublishingHouse,NewDelhi.
22. AvtarSingh,BusinessLaw,EasternBookCompany,Lucknow.
23. RavinderKumar,LegalAspectsofBusiness,CengageLearning
24. SNMaheshwariandSKMaheshwari,BusinessLaw,NationalPublishingHouse,NewDelhi.
25. Aggarwal S K, Business Law, Galgotia Publishers Company,New Delhi.
26. BhushanKumarGoyalandJainKinneri,BusinessLaws,InternationalBookHouse
27. Sushma Arora, Business Laws, TaxmannPulications.
28. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6thed.
29. P C Tulsian and Bharat Tulsian, Business Law, McGraw HillEducation
30. Sharma,[Link],BusinessLaws,[Link].,NewDelhi

Note: Latest edition of text books may be used.

Course objective: To gain knowledge of the branches of law which relate to business
transactions, certain corporate bodies and related matters.
Course Outcome: On completion of this course, learners will be able to: appreciate the relevance
of business law to individuals and businesses and law in an economic and social context.

No. of Contact Classes: 60

3rd Semester
Course Name: BUSINESS STATISTICS (Multi-Disciplinary)
Credit3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75
Unit 1: Statistical Data and Descriptive
Statistics
g. Nature and Classification of data: univariate, bivariate and multivariate data; time-
series and cross-sectional data
h. Measures of Central Tendency i. Mathematical averages including arithmetic mean,
geometric mean and harmonic mean. Properties and applications. ii. Positional
Averages Mode and Median (and other partition values including quartiles, deciles,
andpercentiles).
i. Measures of Variation: absolute and relative. Range, quartile deviation, mean
deviation, standard deviation, and their coefficients, Properties of standard
deviation/variance [Link]: Meaning, Measurement using Karl Pearson and
Bowley’s measures; Concept of Kurtosis
Unit2:Probability and Probability Distributions

g. Theory of Probability. Approaches to the calculation of probability; Calculation of event

probabilities. Addition and multiplication laws of probability (Proof not required) ;
Conditional probability
h. Expectation and variance of a random variable, Probability distribution of random variable.

i. Probability distributions: Binomial, Poisson and Normal distribution (probability

function and properties (proof not required)) simple problems related to the distributions
Unit3:Simple Correlation and Regression Analysis

e. Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and
non-linear, Correlation and Causation, Scatter diagram, Pearson’s co-efficient of
correlation; calculation and properties (Proof not required). Rank Correlation,
Interpretation of various values of correlation co-efficient.
f. Regression Analysis: Principle of least squares and regression lines, Regression equations
and estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients;
Unit4: Sampling Concepts, Sampling Distributions, Estimation and testing of Hypothesis
Sampling: Populations and samples, Parameters and Statistic, Census vs Sampling. Sampling
methods (including Simple Random sampling, Stratified sampling, Systematic sampling,
Judgment sampling, and Convenience sampling)
Concept of Sampling distributions and Estimation: Point and Interval estimation of means
(large samples) and sample proportion. Characteristics of a good estimation. Testing of
hypothesis-concepts of Null hypothesis, alternative hypothesis, and level of significance, test
of significance, one-tailed and two-tailed test and errors in testing hypothesis.
Unit 5: Time Series Analysis
Components of time series; Additive and multiplicative models; Trend analysis: Fitting of trend
line using principle of least squares – linear case. Determination of trend by semi- average and
moving average. Uses of Time Series analysis.
SuggestedReadings:-
9. Gupta,S.C, Fundamentalsofstatistics–HimalayaPublishingHouse.
10. Murray,RSpiegel,[Link],[Link](Schaum’sOutlineSeries)
11. Hazarika, Padmalochan ,Business Statistics –[Link]
12. Bhowal,[Link](AsianBooksPrivateLimited)

3rd Semester
New Venture Planning (SEC 3)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75
Objective: The curriculum aims at giving exposure to students regarding different aspects of
setting up a new business. After completing the course student should be able to develop an
understanding of the process of identifying various sources of new business ideas of products
and services. The understanding of this paper will help them to examine, evaluate and
approach different sources of finance, the nature of marketing effort required and to
develop a comprehensive business plan.

Unit I: Starting New Ventures

Opportunity identification. The search for new ideas, source of innovative ideas. Techniques for
generating ideas. Entrepreneurial imagination and creativity. The role of creative thinking.
Developing your creativity. Impediments to creativity.

Unit II: Methods to Initiate Ventures

The pathways to New Venture for Entrepreneurs, Creating New Ventures. Acquiring an
established Venture;Advantages of acquiring an ongoing Venture. Examination of key issues.
Franchising. How a Franchise works. Franchise law; Evaluating the franchising opportunities.

Unit III: Legal Challenges in Setting up Business

Intellectual Property protection: Patents, Trademarks, and Copyrights. Requirements and
Procedure for filing a Patent, Trademark and Copyright, Legal acts governing businesses in
 India. Identifying Form of Organisation; Sole proprietorship, Partnership, Limited Liability
Partnership and Company.

Unit-IV:
The Entrepreneur’s Search for Capital. The Ventures Capital Market. Criteria for evaluating
New –Venture proposals. Evaluating the Venture Capitalist.
Financing stages. Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding.
Government Policy Packages. State Financial Corporations (SFCs).Business Incubators and
Facilitators. Informal risk capital;Angel Investors.

Unit V: The Marketing Aspects of New Ventures

Developing a Marketing Plan: Customer Analysis, Sales Analysis and Competition Analysis.
Market [Link] Forecasting. [Link].

Unit VI: Business Plan Preparation for New Ventures

Business Plan; Concept, pitfalls to Avoid in Business Plan. Benefits of a Business Plan.
Developing a Well-Conceived Business Plan. Elements of a Business Plan; Executive Summary;
Business Description. Marketing; Market niche and Market Shares. Research. Designand
Development. Operations. Management, Finance. Critical-Risk. Harvest Strategy. Milestone
Schedule.

Suggested Case Studies: Case studies related to business or start-

ups in e-commerce,services,retailing, travel and hospitality.

3rd Semester
E-Filing of Returns (SEC 2)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75

Objective: To provide the students the concepts and practical knowledge about electronic filling
of returns.

UnitI:ConceptualFramework
Meaning of e-filing; difference between e-filing and manual filing of returns; benefits and
limitations of e-filing, E-filing process and relevant notifications.

Unit II: Income Tax and E-Filing of ITRs

Introduction to income tax – basic terminology, types of assesses, income taxable under
different heads. Basics of computation of total income and tax liability, deductions available
from gross total income, PAN Card, due date of filing of income tax return.
Instructions for filing form ITR-1, ITR-2, ITR_3, ITR-4, ITR-4S, ITR-5, ITR-
[Link] to income tax Portal; preparation of electronic return(practical workshops).
Unit III: TDS and E-filing of TD Sreturns
Introduction to the concept of TDS; provision regarding return of TDS; types of forms for
filing TDS returns; practical workshop one-filing of TDS return.

Unit IV: Goods & Service Tax (GST) and E-Filing of GST Returns
Introduction to Goods & Service Tax; relevant notifications regarding e-filing of GST return;
steps for preparing GST returns; practical work shop one-filing of GST returns.

SuggestedReadings:
[Link], Girish and Gupta, Ravi, Systematic Approach to Income Tax, Bharat
LawHouse,Delhi

Note: Latest edition of text books/bare Act may be

[Link]:
[Link]

Course Name: Fundamentals of Financial Management (Major 4)

4th Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499
CONTENTS
Unit1:Introduction
Nature, scope and objective of Financial Management, Time value of money, Risk and return
(including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities
(12 Classes) (20 Marks)
Unit 2: Investment Decisions
The Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting
Rate of Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),
Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and Risk-
AdjustedDiscountRate. (12 Classes) (20 Marks)
Unit 3: Financing Decisions
Cost of Capital and Financing Decision: Sources of long-term financing Estimation of
components of cost of capital. Methods for Calculating cost of equity capital, Cost of
Retained Earnings, Cost of Debtand Cost of Preference Capital, Weighted Average cost of
capital (WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure
(Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and
financial leverage; Determinants of capital structure (12 Classes) (20 Marks)
Unit 4: Dividend Decisions
 Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash
and stock dividends; Dividend policies in practice (12 Classes) (20
Marks)
Unit 5: Working Capital Decisions
Concepts of working capital, the risk-return trade off, sources of short-term finance, working
capital estimation, cash management, receivables management, inventory management and
payablesmanagement. (12 Classes) (20 Marks)
Note:
5. In addition the students will work on Spreadsheet for doing basic calculations in
finance (Unit 2 and 3 above) and hence can be used for giving students subject related
assignments for their internalassessment.
6. [Link]+oneCredithr.(Two Practical Periods per week per
batch)for Practical Lab+one credit Hr for tutorials (pergroup)
Suggested Readings
1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson
Education
2. [Link]
3. BrighamandHouston,FundamentalsofFinancialManagement,CengageLearning
4. Khan and Jain. Basic Financial Management, McGraw HillEducation
5. PrasannaChandra,[Link]
6. Singh,[Link],Delhi.
7. Rustagi,[Link].
Course Objective: The objective of the Fundamentals of Financial Management course is to
provide students with a comprehensive understanding of the basic principles and concepts of
financial management in order to make sound financial decisions.
Learning Outcomes:
1. Students will gain knowledge of financial analysis techniques and be able to interpret financial
statements to evaluate the financial health of a company.
2. Students will develop the skills to assess investment opportunities, calculate the cost of
capital, and make informed capital budgeting decisions.
No. of Contact Classes: 60
 Course Name: Retail Management (Major 5)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
4th Semester
Existing based syllabus: UGCBCS
Course Level: 400 to 499

Unit: I (15 classes) (25 Marks)

Retail Marketing- Characteristics, Importance of retailing, Traditional retail scene in India, Factors
affecting high retail growth in India.
Three basic takes of retailing- Get customers into your stores, Convert them into customers,
Operate as efficiently as [Link] of Retailer, Retail Channel Management.
Unit: II (15 classes) (25 Marks)
Evolution of Retail in India, Wheel of Retailing & Retail Life Cycle. Theory and Evolutionary
Theories- Direct Process Theory and Natural Selection Theory.
Globalisation of retailing, environmental analysis. Retailing- responding to demographic trends.
Unit: III (15 classes) (25 Marks)
Retail formats, Retail location and Site Decisions, Elements of store design and layout and Visual
Merchandising.
Store Retailing- Development Stores, Supermarkets, Convenience Stores, Discount Stores,
Catalogue Store,Malls, Types of malls, growth of Malls in India, Advertising & Sales Promotion
in Retail.
Non- store retailing- Direct Marketing, Automatic Vending, Mail Order Business, Tele-Shopping,
Mobile Retailing, and E- Marketing.
Unit: IV (15 classes) (25 Marks)
Concept of Tenant Mix-, Tenant mix plan, Issue considered in evolving tenan,
Market Logistics- Market logistics decisions-order processing, warehousing, inventory,
transportation. Supply Chain Management in Retailing, Retail image.
Merchandise Planning, Category Management, Merchandise Buying, Online Retailing, Long
tail retailing business models.
Suggested Books:
1. Retailing Management: Michel Leny & Barton A Weitz, Tata McGraw Hill.
2. Retail Management: Text & Cases: U.C. Malthur, I.K. International Publishing House Pvt.
Ltd., New Delhi.
3. Retail Management: Suja Nair, Himalaya Publishing House.
4. Retail Management: Chetan Bajaj, Rajnish Tul & Nidhi Srivastava, Oxford University
Press.
Retail Management: Gibson G. Vedamani, Pearson Education

Course objective: To provide students with an understanding of the retail industry and equip
them with the knowledge and skills required to manage retail operations successfully.

Learning outcome: By the end of the course, students will be able to comprehend retail
management principles, analyze retail strategies, design store layouts, and implement effective
merchandising and customer service practices.
 Course Name: Customer Relationship Management (Major 6)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499

Unit: I (15 classes) (25 Marks)

Introduction- Meaning of CRM, significance of CRM, Strategies for building relationship,
Relationship based pricing schemes, Developing Total Care Programmes, Reasons for Losing
Customers.
Unit: II (15 classes) (25 Marks)
Building Customer Relationship- Customer acquisition, Inputs and Requisites for effective
acquisition, Customer interaction routes, Factors influencing customer interaction and customer
relation process, Customer life Cycle and customer lifetime value.
Unit: III (15 classes) (25 Marks)
CRM Process- Objectives and benefits of CRM process, Implementation of CRM business
transaction, Data Mining for CRM- some relevant issues, Changing pattern of e-CRM solutions in
the future; Sales force automation (SFA).
Unit: IV (15 classes) (25 Marks)
Information Technology and Customer Relationship Management, CRM in services & support
relevant of CRM for Hospitality Services; CRM in Banking and Financial Services; CRM in
Insurance.

Suggested Books:
1. Barnes, J.G. (2001), Secrets of Customer Relationship Management: Its all about how you
make them feel. University of Virginia: McGraw Hill.
2. Mckenna, R. (1993) Relationship Marketing: Successful Strategies for the age of the
customers. Addison- Wesley Publishing Company.
3. Rai, A.K. Customer Relationship Management: Concepts and Cases, 2nd ed. PHI learning
4. Sheth, J.N., &Parvatiyar, A. (2013), Handbook of Relationship Marketing, London, UK,
Sage Publications Ltd.

Course objective: To develop students' knowledge and skills in managing customer relationships
and utilizing customer-centric strategies to enhance business performance.

Learning outcome: By the end of the course, students will be able to apply customer relationship
management techniques, develop customer retention strategies, utilize customer data for
personalized marketing, and enhance customer satisfaction and loyalty.

No. of Contact Classes: 60

 Course Name: Cost and Management Accounting (Major 7)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 400 to 499

Unit-I:Cost Accounting: Preliminaries (12 Classes) (20 Marks)

Meaning of cost, costing and cost accounting; objectives and functions of cost
accounting;costing as an aid to management; cost concepts and classification, Relationship
between cost accounting and financial accounting; Cost accounting and Management
Accounting; Methods and Techniques of costing; Concept of cost audit; Preparation of cost
sheet.
Unit-II: Accounting for Material, Labour and Overhead (12 Classes) (20 Marks)
Material control concept and techniques; E.O.Q. ABC Analysis and VED Analysis.
Labour cost control procedures; labour turnover; idle time and over time; methods of wage
payment-time and piece rates.
Importance and classification of overhead; Factory administrative and selling overheads;
allocation and apportionment of overhead; Absorption of overhead-under and over absorption.
(Simple application)
Unit-III: Management Accounting: Preliminaries (12 Classes) (20 Marks)
Meaning and objectives of Management Accounting; Decision situation and Role of
Management Accountant; Management accounting Techniques: Ratio analysis – Meaning of
Ratio and Ratio analysis; uses, significance and limitations of Ratio analysis; Activity Ratios,
Liquidity Ratios, Profitability Ratios and Solvency ratios;
Unit-IV: Marginal Costing and Budget & Budgetary Control (12 Classes) (20 Marks)
Meaning of marginal costing, Assumptions of marginal costing, managerial applications
ofmarginal costing, Advantages and disadvantages of marginal costing; Cost- Volume- Profit
Analysis and Break Even analysis (simple Applications),.
Meaning of Budget and Budgetary control; Classification of budgets according to time, function
and flexibility; Master budget, Preparation of Flexible Budget and Cash Budget; Performance
Budget and Zero Based Budgeting

Unit-V: Standard Costing and Variance Analysis (12 Classes) (20 Marks)
Meaning of Standard Cost & Standard Costing; Advantages of standardcosting; Standardcosting
Vs. Budgetary control; Variance analysis; Classification and computation of
variance(Simpleapplication)

Suggestedreadings:
1. Managementand [Link]& [Link],KalyaniPublishers.
2. AroraM.N. -CostAccountingPrinciples&Practices;Vikas,NewDelhi.
3. JainS.P.&NarangK. L.-CostAccounting;Kalyani,NewDelhi.
4. KhanM.Y.&JainP.K.-ManagementAccounting,TataMcgrowHill.
Course Objective: The objective of the Cost and Management Accounting course is to provide
students with the knowledge and skills to effectively collect, analyze, and interpret financial and
non-financial information for managerial decision-making and control within an organization.
Learning Outcomes:
1. Students will be able to apply cost accounting techniques to determine product costs, analyze
cost behavior, and make informed decisions regarding pricing, product mix, and cost control.
2. Students will develop the skills to design and implement management accounting systems,
including budgeting, variance analysis, and performance measurement, to support planning,
control, and decision-making processes in organizations.
No. of Contact Classes: 60
.

Course Name: DIRECT & INDIRECT TAX (Minor)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Unit1: Introduction
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, total income.
Residentialstatus; Scope of total income on the basis of residential status Exempted income
under section10
Unit2: Computation of Income under different heads
Income from Salaries; Income from house property, Profits and gains of business or
profession; Capital gains; Income from other sources
Unit3:Computation of Total Income and Tax Liability
Deductions from gross total income; Computation of total income of individuals; advance
payment of tax and tax deducted at source.
Unit4:Introduction & CustomLaw:
Meaning of Indirect Tax, History of Indirect Taxes in India; VAT–concepts and general
principles, Calculation of VAT on Alcohol and Petroleum Products.
Basic concepts of customs law, Territorial waters, highseas, Type so fcustomduties–Basic,
Countervailing &Anti-Dumping Duty, Safeguard Duty, Customs Procedures, Import and Export
Procedures, Baggage, Exemptions.
Unit 5:Structure of GST inIndia:
The Central Goods and Services Tax Act, 2017 and The Assam Goods and Services Tax Act,
2017, History of GST in India, Meaning, Features and Advantages of GST.
Dual GST Model: CGST, SGST, UTGST, IGST, Taxes subsumed by GST, Commodities kept
outside thescope of GST. Definition of important terms used in GST Act – concept of place of
supply Adjudicating Authority, Agent, Aggregate Turnover, Agriculturist, Business, Business
Vertical, Capital Goods, Goods, Input Tax, Inward Supply, Output Tax, Outward Supply, Place
of Business, Services, Supplier.
GST Council and GST Network.
Unit6: Registration, Levy and Collection of Tax under GST
Concept of Tax Invoice under GST Section 31, Meaning, Eligibility and Conditions for taking
Input Tax Credit; Thres hold Limits for Registration, Personsliable for Registration, Persons not
liable for Registration, Compulsory Registration in Certain Cases, Procedure for Registration,
Deemed Registration; Rates structure of GST, Composition Scheme under GST,

Suggestedreadings:
3. Singhania,[Link]’GuidetoIncomeTax,
[Link].,NewDelhi.
4. Ahuja,[Link]
ouse,Delhi.
Journals
4. [Link].,Chennai.
5. [Link].,NewDelhi.
6. [Link],Jodhpur.
Software
3. VinodKumarSinghania,e-
filingofIncomeTaxReturnsandComputationofTax,[Link],NewDelh
[Link]
4. ‘ExcelUtility’availableat
[Link]
1. Singhania Vinod and Moica Singhania, Students Guide to Indirect Tax, Taxman
[Link].,Delhi.
2. [Link],IndirectTaxLawand Practice,Taxman [Link],NewDelhi.
3. SanjeevKumar,SystematicApproachto IndirectTaxes
[Link],ServiceTax-Howto meetyour obligationTaxmannPub

Course Name: Business Etiquettes and Soft Skills (VAC3)

Credit: 2 (Internal Assessment 20 Marks + End Term Exam. 30 Marks) =Total Marks= 50

Module 1–BusinessEtiquettes
[Link]. TeachingPoint
1 Building self esteem and self confidence
2 Expressing reactions politely and sharing opinions
3 Essentials of Business Etiquette–Generally accepted Etiquette practice
4 Maintaining certain norms as a member of a group (tolerance, patience,
waiting for one’s turn, listening to others etc.)
5 Elevator pitch, Positive attitude, eye contact and body language
6 Dimensions of Business Etiquettes:-Telephone etiquette and e-mail
etiquette
7 Business culture and ethics ,Social Media Etiquettes
8 PPT presentation–Essentials of good presentation

Module 2 – Listening &

Speaking:Listening:
 [Link]. TeachingPoint
1 Distinguishing between different functions of communication(e.g.
instruction,command,request,enquiry,apology,appreciationetc.)
2 Identifying important ideas in a lecture or presentation
3 Listening for specific information
4 Listening and note taking
Speaking
[Link]. TeachingPoint
1 Expressing reactions (agreeing,disagreeing,interrupting,expressing
pleasure or displeasure,apologizing etc.)informal/semiformal
situations
2 Asking for clarifications and responding in different situations:
• Formal(classroom,seminars,interviews,groupdiscussions,busi
nessmeetings etc.)
• Semiformal(within peers, or groups)
• Informal(with family and friends)
3 Describing a place,an event,a process or an object
4 Expressions required for initiating,continuing and concluding a
discussion, especially in formal business situations

Module3-Reading:

[Link]. TeachingPoint
1 Techniques of reading efficiently
• Understanding the gist or main idea of a business text
• Looking for specific information
• Guessing meaning from the context
• Understanding the functions of semantic markers in business texts
2 Understanding graphical presentation of in formation in commercial l
correspondence and business texts
3 Reading and note-taking
4 Contextual vocabulary
Module4–Writing:

[Link]. TeachingPoint
1 Composing and building paragraphs
• Brain storming for ideas
• Sequencing ideas into main and subordinate points
• Using linkers and connectives (semantic markers)
2 Writing business letters, notices and memos, and preparing reports on
business events and processes
3 Resume preparation and Grooming-Writing CVs and resumes
4 Proof reading and editing copies of business correspondence
5 Presenting textual information in graphical form and vice versa

Module5 –Grammar&Vocabulary:

[Link]. TeachingPoint:Theappropriateuseof
1 Tenses,including‘do’forms
2 Articles
3 Prepositions
4 Active and Passive constructions
5 Direct and Indirect Speech
6 Use of negatives
7 Common errors and remedial exercises
8 Business related vocabulary

Recommended astextbook(eitherno.1or2)
13. Further Ahead: A Communicative Skills Course for Business English (1998) by
SarahJones-Macziola [Link] UniversityPress.
14. Englishfor BusinessStudies(1997) [Link].

PracticeBook
15. BasicCommunicationSkills(withCD)(2007)[Link]&GeethaRajeevan.(Fo
undationBooks)CambridgeUniversityPress
AdditionReferenceBooks
16. ACourseinListeningandSpeakingI(2005)[Link],KiranmaiDuttaand
[Link](FoundationBooks)CambridgeUniversityPress.
17. ACourseinListening and Speaking II(2007) [Link],KiranmaiDuttaand
G. Rajeevan(FoundationBooks)CambridgeUniversityPress.
18. Better English Pronunciation (2000)by J.D.O’[Link] University
19. Presslow pricededition.

Course Name: Indian Economy (Major 8)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
5th Semester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit I: Basic Issues in Economic Growth and Development: Concept and Measures of economic growth
and Development; determinants of economic development, Human Development Index, Kautilya ‘s
Arthashastra and economic development (12 Classes) (20
Marks)
Unit II:Overview of Indian economy: India as a developing economy, India as a mixed economy, India as
a dualistic economy, India as a federal economy, evolution of Indian Planning from Planning Commission
to Niti Aayog-, Monetary and Fiscal policies with their implications on economy (12 Classes) (20
Marks)
Unit III: Agriculture Sector: Agrarian growth and performance in different phases of policy regimes , Crop
pattern , Green Revolution ; White and Yellow Revolution , land reforms in India, cooperative farming in
India , tribal agricultural practices , production of other allied sectors like horticulture fisheries and
aquaculture , livestock and animal husbandry , Food Security Issues , Agricultural Marketing, Policy
initiatives of the Government of India for the development of agricultural sector. (12 Classes) (20
Marks)
Unit IV: Industrial Sector: Phases of Industrialization – the rate and pattern of industrial growth across
alternative policy regimes( Industrial Policy 1948, IP Resolution 1956, Industrial Licensing Policy , New
Industrial Policy 1991); MSMEs –role and challenges , Public sector – its role, performance and reforms;
industrial sickness, disinvestment , privatization, Public Private Partnership ; Role of Foreign capital ,
Structural Changes and Performance of India’s Foreign Trade and Balance of Payments;; Export policies
and performance; India and the WTO, Industrialization in North Easter Region- Types of industries,
industrial policies, Act East policy, Cross Border Trade, Border Area Development, Institutions – NEDFI,
DONER, NEC (12 Classes)
(20 Marks)
Unit V:Service Sector: service sector and its role in Indian economy, contribution to national Income,
employment and exports revenue, Indias’s service revolution,‘Digital India Mission’ issues and challenges
for India’s service sector growth (12 Classes) (20
Marks)
Suggested Readings:
1. Mishra and Puri, Indian Economy, Himalaya Paublishing House
2. P.K. Dhar , Indian Economy –Its Growing Dimensions , Kalyani Publishers
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
4. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.
5. Uma Kapila (2021) , Indian Economy – Performance and Policies , Academic Foundation , New Delhi
6. Vinay G.B(2019) Indian Economy , Oxford University Press

Course Objective: The objective of the Indian Economy course is to provide students with an in-
depth understanding of the key economic principles, policies, and factors that shape the Indian
economy, enabling them to analyze and interpret its dynamics and challenges.

Learning Outcomes:
1. Students will gain knowledge of the major macroeconomic indicators, such as GDP growth,
inflation, and unemployment, and understand how these factors impact the overall performance
of the Indian economy.
2. Students will develop the ability to analyze the structure and composition of the Indian
economy, including its sectors, such as agriculture, industry, and services, and comprehend the
role of each sector in the overall economic growth.
3. Students will be able to identify and evaluate the various economic policies implemented by
the government, such as fiscal policy, monetary policy, and trade policy, and assess their impact
on the Indian economy.
4. Students will understand the significance of demographic trends, population dynamics,
No. of Contact Classes: 60
 Course Name: Consumer Behaviour (Major 9)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
5th Semester

Existing based syllabus: UGCBCS

Course Level: 500 to 599

Unit I: Consumer Behaviour: Definition, Stages in the Buying Process; Importance of Market
Segmentation in Consumer Behaviour; Participants in the Buying Process; Consumer Behaviour
is interdisciplinary. (15 classes) (25 Marks)
Unit II: Factor influencing Consumer Behaviour: Social – Social Class, Culture: Sub-culture,
cultural values, Personal; Personality, variety and novelty seeking, consumer motivation.
(15 classes) (25 Marks)
Unit III: Consumer attitude: Source of attitude foundation, Tricomponent Attitude model,
Reference group influence; types of reference groups; word of mouth and opinion leadership,
characteristics of opinion leaders, the self and self image. (15 classes)
(25 Marks)
Unit IV: Cross Cultural Analysis & Acculturation: Localisation vs. Standardisation, Diffusion and
Adoption of innovation; Types of innovation, the adoption process. Consumer Research.
(15 classes) (25 Marks)
Reading:
1. Consumer Behaviour, Indian Prespective Text & Cases Dr. S.L. Gupta, Susmita Pal.
2. Consumer Behaviour: The Indian Context (Concepts and Cases) S. Ramesh Kumar,
Pearson.
3. Consumer Behaviour: Leon G. Schiffman, Joseph Wisenblit, S. Ramesh Kumar, Pearson.
4. Consumer Behaviour: Text & Cases, N.K. Sahni. Meenu Gupta, Kalyani.

Course objective: To explore the factors that influence consumer behavior and understand how
consumer insights can be applied to marketing strategies.

Learning outcome: By the end of the course, students will be able to analyze consumer decision-
making processes, interpret consumer behavior theories, evaluate market research data, and
apply consumer behavior insights in developing effective marketing strategies.

No. of Contact Classes: 60

 Course Name: Personal Selling and Salesmanship (Major 10)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
5th Semester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit 1: (15 classes) (25 Marks)

Introduction to Personal Selling: Nature and importance of personal selling, myths of
selling, Difference between Personal Selling, Salesmanship and Sales Management,
Characteristics of a good salesman, types of selling situations, types of salespersons,
Career opportunities in selling, Measures for making selling an attractive career.

Unit- II (15 classes) (25 Marks)

Buying Motives: Concept of motivation, Maslow’s theory of need hierarchy; Dynamic
nature of motivation; Buying motives and their uses in personal selling

Unit- III (15 classes) (25 Marks)

Selling Process: Prospecting and qualifying; Pre-approach; Approach; Presentation and
demonstration; handling of objections; Closing the sale; Postsalesactivities.

Unit- IV (15 classes) (25 Marks)

Sales Reports: reports and documents; sales manual, Order Book, Cash Memo; Tour
Diary, Daily and Periodical Reports; Ethical aspectsofSelling

Suggested Readings:
1. Spiro, Stanton, and Rich, Management of the Sales force, McGrawHill.
2. Rusell, F. A. Beach and Richard H. Buskirk, Selling: Principles and Practices,
McGrawHill
3. Futrell, Charles, Sales Management: Behaviour, Practices and Cases, The
DrydenPress.
4. Still, Richard R., Edward W. Cundiff and Norman A. P. Govoni, Sales
Management: Decision Strategies and Cases, Prentice Hall of India Ltd.,
NewDelhi,
5. Johnson, Kurtz and Schueing, Sales Management, McGrawHill
6. Pedesson, Charles A. Wright, Milburn d. And Weitz, Barton A.,
Selling: Principles and Methods, Richard,Irvin
7. Kapoor Neeru, Advertising and personal Selling, Pinnacle, NewDelhi.

Course objective: To develop students' understanding of personal selling techniques and

salesmanship skills required to build relationships with customers and achieve sales objectives.

Learning outcome: By the end of the course, students will be able to demonstrate effective
personal selling skills, develop sales presentations, apply sales techniques, and build long-term
customer relationships.
 Course Name:Brand Management (Major 11)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
5th Semester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit: I (15 classes) (25 Marks)

Brand: Definition, Functions, Significance; Types of brands; Scope of Branding; Evolution of brands;
Brand elements: name, logo, symbol.

Unit II (15 classes) (25 Marks)

Brand extension; Meaning, Types, Key factors in successful brand extension; brand identify; Brand
associations; Brand image; Brand equity- meaning; brand personality.

Unit III (15 classes) (25 Marks)

Brand Positioning; Market segmentation and positioning; Strategies of brand positioning; Successful
brand repositioning; The Brand Customer relationship.

Unit IV (15 classes) (25 Marks)

Brand Management Process; Importance of Brand planning; Retail branding in India- Significance,
Positioning Strategies for retail brands; Global branding.

Suggested Books:
1. Dr. S.L. Gupta, Brand Management, Text and Cases, Himalaya Publishing House
2. Kevin Lane Keller, Strategic Brand Management, PHI/Pearson Education
3. Keller, Parasuraman, Jacob Strategic Brand Management, Building, Measuring and Managing
Brand Equity Pearson Education.

Course objective: To provide students with a comprehensive understanding of brand management

principles and strategies to create, maintain, and enhance brand equity.

Learning outcome: By the end of the course, students will be able to analyze brand positioning,
develop brand identity, implement brand communication strategies, and apply brand management
techniques to build strong and valuable brands.

No. of Contact Classes: 60

 Course Name: Corporate Laws (Minor)
Credit:4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
UNIT1: Introduction 15Lectures
Administration of Company Law [including National Company Law Tribunal (NCLT), National
Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of a company;
lifting of corporate veil; types of companies including one person company, small company, and
dormant company; association not for profit; illegal association; formation of company, on-line
filing of documents, promoters, their legal position, pre-incorporation contract; on-line
registration of a company.

UNIT2: Documents 15Lectures

Memorandum of association, Articles of association, Doctrine of constructive notice and indoor
management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR;
book-building; issue, allotment and for feature of share, transmission of shares, buy back and
provisions regarding buy back; issue of bonus shares.

UNIT3:Management 15Lectures
Classification of directors, women directors, independent director, small shareholder’s director;
disqualifications, director identity number (DIN); appointment; Legalpositions, powers and
duties; removal of directors; Key managerial personnel, managing director, manager;
Meetings: Meetings of share holders 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 Relationship Committee, Corporate Social Responsibility Committee

UNIT4: 10Lectures
Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to
Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of Auditors,
Auditors' Report, Secretarial Audit.
Winding Up: Concept and modes of Winding Up.
Insider Trading, Whistle Blowing: Insider Trading; meaning & legal provisions; Whistle-
blowing: Concept and Mechanism.

UNIT5:DepositoriesLaw 5Lectures
The Depositories Act1 996–Definitions; rights and obligations of depositories; participants
issuers and beneficial owners; inquiry and inspections, penalty.

SuggestedReadings:
1. MC Kuchhal,ModernIndianCompanyLaw, ShriMahavir Book Depot (Publishers),Delhi.
2. GKKapoorandSanjayDhamija,CompanyLaw,BharatLawHouse,Delhi.
3. AnilKumar,CorporateLaws,IndianBookHouse,Delhi
4. ReenaChadhaandSumantChadha,CorporateLaws,ScholarTechPress,Delhi.
5. AvtarSingh,IntroductiontoCompanyLaw,EasternBookCompany
6. Ramaiya,AGuidetoCompaniesAct,LexisNexis,WadhwaandButtersworth.
 7. ManualofCompaniesAct,CorporateLawsandSEBIGuideline,BharatLawHouse,NewDe
lhi,
8. ACompendiumofCompaniesAct2013,alongwithRules,byTaxmannPublications.
9. GowerandDavies,PrinciplesofModernCompanyLaw,Sweet&Maxwell
10. Sharma,J.P.,AnEasyApproachtoCorporateLaws,[Link].,NewDelhi

Note:Latesteditionoftextbooksmaybeused.

5th Semester
Course Name: Business Communication (AEC 3)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks)=Total Marks: 50
Unit1:Introduction:
Nature of Communication, Process of Communication, Types of Communication (verbal & Non
Verbal), Importance of Communication, Different forms of Communication Barriers to
Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal Barriers,
Cultural Barriers, Physical Barriers, Organizational Barriers

Unit2: Business Correspondence:

Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting
tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum, Inter
–office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.

SuggestedReadings:

1. Bovee,andThill,BusinessCommunicationEssentials,PearsonEducation
2. ShirleyTaylor,CommunicationforBusiness,PearsonEducation
3. LockerandKaczmarek,BusinessCommunication:BuildingCriticalSkills,
McGrawHillEducation
4. HertaAMurphy,HerbertWHildebrandt,[Link],EffectiveBus
inessCommunication(SIE),McGrawHillEducation
5. DonaYoung,Foundationsof BusinessCommunication:
AnIntegrativeApproach,McGrawHillEducation
6. [Link],[Link],KathrynRentz,PaulaLentz,andNeerjaPan
de,
BusinessCommunication:ConnectinginaDigitalWorld(SIE),McGrawHillEducation

Note:Latesteditionoftextbooksmaybeused.
 Course Name: International Business (Major 12)
6th Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699
Unit1: (12 Classes) (20 Marks)
c. Introduction to International Business: Globalisation and its importance in world economy;
Impact of globalization; International business vs. domestic business:
Complexitiesofinternationalbusiness;Modesofentryintointernationalbusiness.
d. International Business Environment: National and foreign environments and their
components - economic, cultural and political-legalenvironments
Unit–II (12 Classes) (20 Marks)
c. Theories of International Trade – an overview ( Classical Theories, Product Life Cycle
theory, Theory of National Competitive Advantage); Commercial Policy Instruments -
tariffandnon-tariff measures–difference in Impact on trade, types of tariff and non tariff barriers
(Subsidy, Quota and Embargo in detail) ; Balance of payment account and its components.
d. International Organizations and Arrangements: WTO – Its objectives, principles,
organizational structure and functioning; An over view of other organizations–UNCTAD,;
Commodity and other trading agreements(OPEC).
Unit–III (12 Classes) (20 Marks)
c. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among
countries in Europe, North America and Asia (NAFTA, EU, ASEAN and SAARC).
d. International Financial Environment: International financial system and institutions (IMF
and World Bank – Objectives and Functions) ; Foreign exchange markets and risk management;
Foreign investments - types and flows; Foreign investment in Indian perspective
Unit–IV (12 Classes) (20 Marks)
c. Organisational structure for international business operations; International business
negotiations.
d. Developments and Issues in International Business: Outsourcing and its potentials for India;
Role of IT in international business; International business and ecological considerations.
Unit–V (12 Classes) (20 Marks)
c. 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.
d. Financing of foreign trade and payment terms–sources of trade finance (Banks, factoring,
forfeiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in advance,
Letter of Credit, Documentary Collection, OpenAccount)
Suggested Readings:
17. [Link],[Link]:McGrawHill
Education
18. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.
PearsonEducation
19. Johnson,Derbe.,[Link]-Themes&IssuesintheModern
Global Economy. London:Roultedge.
20. Sumati Varma, International Business, PearsonEducation.
21. Cherunilam,[Link]:[Link]
22. [Link]:TheDrydenPress.
23. Bennett, Roger. International Business. PearsonEducation.
24. Peng and Srivastav, Global Business, CengageLearning
Course objective: To provide students with a comprehensive understanding of the theories, practices,
and challenges involved in conducting business across national borders.
Learning outcome: By the end of the course, students will be able to analyze and evaluate the impact
of globalization on international business, demonstrate knowledge of cross-cultural management
strategies, and develop effective decision-making skills for international trade and investment.
No. of Contact Classes: 60

Course Name: Operations Research in Business (Major 13)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit I: Introduction to Operation Research: Evolution of Operation Research , Nature and

characteristics of O.R , phases of O.R, methodology of O.R, Operation research model, role of
computer in Operation Research. (12 Classes) (25 Marks)

Unit II: Linear Programming :Concept of Linear Programming, Usesand limitations ofLinear
Programming, Formulation of L.P problems, Concept of slack variable, Procedure of Graphical
Method, Simplex Method (solutions of L.P.P. upto 3 iterations) Maximization Problems.(Simple
problems related to commerce and business) (12 Classes) (25 Marks)

Unit III: Inventory Control , concepts and benefits of inventory control, Different types ofcosts in
inventory system , Formulation and solution of Economic order quantity (EOQ)model, selective
inventory control techniques (ABC Analysis and VED Analysis) (12 Classes) (25 Marks)

Unit IV: Study of Replacement:Replacement Problem, Replacement of items whose maintenance

cost increases with time and the value of money remains same during the period, Replacement of
items whose maintenance cost increases with time and the value of money also changes with time,
selection of best item (machine) amongst two. (12 Classes) (25 Marks)

Recommended books:
1. Operations Research 9th Edition, Kantiswarup, Gupta P.K. & Sultan Chand &
SonsManmohan Operations Research – An introduction6th Edition , Taha H.A., Hall
ofIndia
2. Operations Research Techniques for Management 7th Edition, Kapoor V.K.,
SultanChand&Sons
3. OperationsResearch9thEdition,KantiSwarup,GuptaP.K.&SultanChand&Sons
4. OperationsResearch:TheoryandApplications4thEdition,[Link]
Course objective: To introduce students to the principles and techniques of operations research
and their application in solving complex business problems.

Learning outcome: By the end of the course, students will be able to apply quantitative models and
optimization techniques to analyze business operations, make informed decisions, and improve
overall efficiency and effectiveness in a variety of operational contexts.

No. of Contact Classes: 60

Course Name:Consumer Affairs and Customer Care (Major 14)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
6th Semester
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit 1:Conceptual Framework (12 classes) (20 Marks)

Consumer and Markets: Concept of Consumer, Nature of markets, Concept of Price in Retail
and Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labelling and
packaging
Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction -
Grievances- complaint, Consumer Complaining Behaviour: Alternatives available to
Dissatisfied Consumers; Internal and External Complaint handling: Corporate Redress
Systems and Public Redress Systems
Unit2:The Consumer Protection Act,1986 (CPA) (12 classes) (20 Marks)
Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in
service, spurious goods and services, unfair trade practice, restrictive trade practice.
Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer
Protection Councils at the Central, State and District Levels, Basic Consumer Rights;
Adjudicatory Bodies: District Forums, State Commissions, National Commission: Their
Composition, Powers, and Jurisdiction (Pecuniary and Territorial),Role of Supreme Court
under the CPA.
Unit3:Grievance Redress Mechanism under the Consumer Protection Act,1986:
(12 classes) (20 Marks)
Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for
filing and hearing of a complaint; Disposal of cases, Relief/Remedy to be be provided;
Temporary Injunction, Enforcement of order, Appeal, frivolous and vexatious complaints;
Offences and penalties.
Seven Leading Cases decided under Consumer Protection Act: Medical Negligence; Banking;
Insurance; Housing & Real Estate; Electricity, Water, and Telecom Services; Education;
Defective Product; Unfair TradePractice.
Unit4:Industry Regulators and Consumer Complaint Redress Mechanism
(12 classes) (20 Marks)
i. Banking: RBI and BankingOmbudsman
ii. Insurance: IRDA and InsuranceOmbudsman
 iii. Telecommunication:TRAI
iv. Food Products: FSSAI (anoverview)
v. Electricity Supply: Electricity RegulatoryCommission
vi. Advertising:ASCI

Unit5:Consumer Protection in India (12 classes) (20 Marks)

Consumer Movement in India:; Evolution of Consumer Movement in India. Formation of
consumer organizations and their role in consumer protection, Recent developments in
Consumer Protection in India, National Consumer Helpline, Citizens Charter, Product testing.
Quality and Standardization: Voluntary and Mandatory standards; Role of BIS, Indian
Standards Mark (ISI), Ag-mark, Hallmarking, Licensing and Surveillance; ISO: An overview

Suggested Readings:
1. Khanna,SriRam,SavitaHanspal,SheetalKapoor,[Link]
s”
(2007) Delhi University Publication. 334 pp.
2. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th ed. Bharat Law
House, Delhi, or latestedition.
3. Girimaji, Pushpa (2002). Consumer Right for Everyone PenguinBooks.
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. 263pp.
6. Empowering Consumers e-book,[Link]
7. ebook,[Link]
8. The Consumer Protection Act,1986
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,[Link](1970).[Link].V
ol. 34. pp12-19.
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 byInsurance Ombudsman.
[Link].11. pp.29-47.
 Periodicals

1. ConsumerProtectionJudgments(CPJ)(Relevantcasesreportedinvariousissues)
2. Recent issues of magazines: Insight, published by CERC, Ahmedabad
‘Consumer Voice’, Published by VOICE Society , NewDelhi.
3. UpbhoktaJagran,MinistryofConsumerAffairs,Govt,ofIndia. NewDelhi.
Websites:[Link]
.[Link]
[Link]

Course objective: To provide students with a comprehensive understanding of consumer affairs

and customer care practices, focusing on effective management of customer relationships and
resolution of consumer issues.
Learning outcome: By the end of the course, students will be able to comprehend consumer rights
and protection, develop strategies for managing customer complaints and inquiries, implement
customer care initiatives, and enhance overall customer satisfaction and loyalty

No. of Contact Classes: 60

Course Name: Marketing of Services (Major 15)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit: I (15 classes) (25 Marks)

Introduction; Service Sector, growth of services, state of services, nature and characteristics of
services, challenges of intangibility, need for marketing.

Unit:II (15 classes) (25 Marks)

Service marketing mix; product, price, place, promotion; service distribution strategy,
Franchising, participants, service process.

Unit: III (15 classes) (25 Marks)

Servicesystemandcustomerbehaviour;frontoffice,backofficeoperationsystem,servicedeliverysyste
m,needtoknowcustomer,customerasa decisionmaker.

Unit:IV (15 classes) (25 Marks)

Service decision process; need for new services, information search, service evaluation, pre and
post purchase behaviour, Marketing of Health Services, Tourism, Insurance & Banking.

SuggestedBooks:
Services Marketing-K. Rama MohanaRao, Pearson Education, NewDelhi
TextbookofMarketingofServices:TheIndianExperience-NimitChowdhary,MacmillanPublishers
India
ServiceMarketing,Text&Cases,HarshVerma,Pearson.
ServiceMarketing,People,Technology,Strategy-Lovelock,Wirtz,Chatterjee,Pearson.
ServiceMarketing,IntegratingCustomerFocusAcrossthefirm,Zeithaml,Bitner,Gremler,Pandit.

Course objective: To provide students with a comprehensive understanding of the unique

characteristics and challenges of marketing services and develop their ability to design and
implement effective marketing strategies for service-based businesses.

Learning outcome: By the end of the course, students will be able to analyze service marketing
environments, develop service marketing plans, apply service-specific marketing techniques, and
effectively promote and manage service offerings to meet customer needs and preferences.

No. of Contact Classes: 60

6th Semester
Course Name: Project Management (Minor)
Credits:4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Course Contents
UnitI:Introduction
Concept and attributes of Project, Project lifecycle, Project Planning, Monitoring and Control,
identification of investment opportunities, evaluation and termination, Project Management
Information System-Meaning and concept ,Pre-Feasibility study.

Unit II: Project Preparation Technical Feasibility, Marketing Feasibility, and Financial
Planning: Estimation of Costs and Demand Analysis and Commercial Viability, estimation
of fund requirement, sources of funds
Unit III: Project Appraisal Environmental Analysis, Social Cost and Benefit Analysis and
approaches, Shadow pricing and social discount rate-concept

Unit IV: Issues in Project Planning and Management

Cost and Time Management issues in Project Planning and Management, Work break down
structure, Scheduling Techniques-(PERT&CPM).-Practical questions on Determination of
CPM, and Network diagram( Activity on Node Method)
SuggestedReadings

• [Link] Preparation,[Link].
• Gido,Jack,.AndClements,[Link].
• Gray,CliffordF.,Larson,Eric
W.,andDesai,[Link]:[Link]
cation.
• [Link] ManagementandAppraisal,OxfordUniversityPress
• Gido,Jack,.andClements,[Link] [Link]
• SinghNarendra,Project ManagementandControl,HimalayaPublishingHouse

6th Semester
Course Name: Business Communication (AEC 4)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks) Total Marks: 50

Unit1:Report Writing:
Business reports, Types, Characteristics, Importance, Elementsof structure, Process of writing,
Order of writing, the final draft, checklists for reports.

Unit2: Vocabulary:
Words of ten confused, Words of ten misspelt, Common errors in English.

Unit3:OralPresentation:
Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids.

SuggestedReadings:

13. Bovee,andThill,BusinessCommunicationEssentials,PearsonEducation
14. ShirleyTaylor,CommunicationforBusiness,PearsonEducation
15. LockerandKaczmarek,BusinessCommunication:BuildingCriticalSkills,
McGrawHillEducation
16. HertaAMurphy,HerbertWHildebrandt,[Link],EffectiveBus
inessCommunication(SIE),McGrawHillEducation
17. DonaYoung,Foundationsof BusinessCommunication:
AnIntegrativeApproach,McGrawHillEducation
18. [Link],[Link],KathrynRentz,PaulaLentz,andNeerjaPan
de,
BusinessCommunication:ConnectinginaDigitalWorld(SIE),McGrawHillEducation
 4. Specialization: Finance
Course Name: Banking (Major 1)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
3rd Semester
Existing based syllabus: UGCBCS
Course Level: 300 to 399

UNIT-I (12 classes) (20 Marks)

Introduction: Bank-Meaning and functions, Origin and development of banking in India, Types of
banks, Structure of commercial banks in India - public and private sector banks, Scheduled and
Non-scheduled Banks; E-Banking- meaning, different types of services and products like ATM,
debit and credit cards, phone banking, internet banking, EFT-RTGS and NEFT.

UNIT-II (12 classes) (20 Marks)

Banker –customer relationship; Definition of banker and customer, general relationship, rights and
obligations of a banker, Garnishee order. Banking Ombudsman Scheme.
Customers’ account with the banker- fixed deposit account, savings account, current account-
opening and operation of savings and current account, account facilities available for NRIs, KYC
Guidelines
Special types bank customers – minor, illiterate persons, joint account, partnership account, Joint
Stock Company.

UNIT-III (12 classes) (20 Marks)

Employment of bank funds; Liquid assets- significance of liquidity in banking, cash balance,
statutory reserve in the RBI; Loans and advances- principles of sound lending, types of credit, cash
credit system, overdraft, loan system; Pledge, hypothecation and mortgage, collateral security.

UNIT-IV (12 classes) (20 Marks)

Negotiable Instruments- Definition, features, types of negotiable instruments, holder and holder in
due course, payment in due course; endorsements- meaning, kinds; crossing of cheque- types,
significance, payment, collection of cheque, precautions, material alterations, statutory protection
to paying and collecting banker.

UNIT-V (12 classes) (20 Marks)

Banking Regulation Act; requirements as to minimum paid-up capital and reserves, constitution
of Board of Directors, loans and advances, licensing of banking companies, accounts and audit,
powers of the RBI, Banking Sector Reforms and Governance: prudential norms relating to capital
adequacy, income recognition, asset classification.

SUGGESTED READINGS:
1. D.M. Mithani and E. Gordon, Banking and Financial System, Himalaya Publishing House.
2. D. Muraleadharn, Modern Banking, Prentice Hall of India, New Delhi.
3. Indian Institute of Banking and Finance, Principles of Banking, Macmillan.
4. K. C. Sekhar and [Link], Banking Theory and Finance, Vikas Publishing House.
 5. P.N. Varshney, Banking Law & Practice, Sultan Chand & Sons
6. S.N. Maheswari & S.K. Maheswari, Banking Law & Practice, Kalyani Publishers
7. S. Natarajan and R. Parameswaram, Indian Banking, Sultan Chand & Sons.
Course objective: To provide students with a comprehensive understanding of banking
principles, practices, and operations in the context of the financial system.
Learning outcome: By the end of the course, students will be able to analyze banking functions,
evaluate risk management strategies, and comprehend the regulatory framework governing
banking operations.

No. of Contact Classes: 60

Course Name: Entrepreneurship (Major 2)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 300 to 399

Contents:
Unit 1: Introduction to Entrepreneurship
Concepts, traits, determinants and importance of entrepreneurship; Creative behavior;
Evolution of entrepreneurship- theories and thoughts, Entrepreneurial eco-system,
entrepreneurship and economic development, barriers to entrepreneurship, Dimensions of
entrepreneurship, entrepreneurship vs. intrapreneurship (15 Lectures)(25 Marks)
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises
Role of business houses and family business in India; The contemporary role models in Indian
business: their values, business philosophy and behavioural orientations;Conflict in family
business and its resolution. (15Lectures)(25 Marks)
Unit 3: Public and private partnership in business, support and sustainability of
entrepreneurship. Requirement, availability and access to finance, marketing assistance,
technology, and industrial accommodation, The concept, role and functions of business
incubators, Mobilising resources for start-up –angel investors, venture capital and private
equity fund. (15 Lectures) (25 Marks)
Unit 4: Sources of business ideas and tests of feasibility.
Significance of writing the business plan/ project proposal; Contents of business plan/ project
proposal; Designing business processes, location, layout, operation, planning & control;
preparation of project report (various aspects of the project report such as size of investment,
nature of product, market potential may be covered); Project submission/ present ation and
appraisal thereof by external agencies, such as financial/non-financial institutions
(15Lectures)(25 Marks)
Suggested Readings:
31. KuratkoandRao,Entrepreneurship:ASouthAsianPerspective,CengageLearning.
32. RobertHisrich,MichaelPeters,DeanShepherd,Entrepreneurship,McGraw-
HillEducation
 33. Desai, Vasant. Dynamics of Entrepreneurial Development and Management.
Mumbai, Himalaya PublishingHouse.
34. Dollinger,[Link]:[Link],Irwin.
35. Holt,[Link]:[Link]-HallofIndia,NewDelhi.
36. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New
Delhi: Prentice-Hall of [Link]-81-203-1690-8.
37. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi:
ASEED.
38. SS Khanka, Entrepreneurial Development, S. Chand & Co,Delhi.
39. K Ramachandran, Entrepreneurship Development, McGraw-HillEducation
40. SIDBI Reports on Small Scale IndustriesSector.
Note: Latest edition of text books may be used.
Course objective: To enable students to understand the key concepts, processes, and challenges
involved in starting and managing a business venture.
Learning outcome: Students will be able to develop a comprehensive business plan, assess market
opportunities, and apply entrepreneurial strategies to successfully launch and grow a business.
No. of Contact Classes: 60

Course Name:BUSINESSLAWS (Major 3)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 300 to 399
Contents
Unit 1: TheIndianContractAct,1872:GeneralPrincipleofLawofContract
Contact- meaning, characteristics and kinds
k) Essentials of a valid contract - Offer and acceptance, consideration, contractual
capacity, free consent, legality ofobjects.
l) Voidagreements
m) Dischargeofacontract–modesofdischarge,breachandremediesagainstbreachofcontract.
n) Contingentcontracts
o) Quasi –contracts (12 Classes) (20 Marks)
Unit2:TheIndianContractAct,1872:SpecificContract
j) Contract of Indemnity andGuarantee
k) Contract ofBailment
l) Contract ofAgency (12 Classes) (20 Marks)
Unit3:TheSaleofGoodsAct,1930
p) Contractofsale,meaninganddifferencebetweensaleandagreementtosell.
q) Conditions andwarranties
r) Transfer of ownership in goods including sale by anon-owner
s) Performance of contract ofsale
t) Unpaidseller–meaning,rightsofanunpaidselleragainstthegoodsandthebuyer.
(12 Classes) (20 Marks)
 Unit 4:PartnershipLaws
G) The Partnership Act,1932
a. Nature and Characteristics ofPartnership
b. Registration of a PartnershipFirms
c. Types ofPartners
d. Rights and Duties ofPartners
e. Implied Authority of aPartner
f. Incoming and outgoingPartners
g. Mode of Dissolution ofPartnership
H) The Limited Liability Partnership Act,2008
v) Salient Features ofLLP
w) DifferencesbetweenLLPandPartnership,LLPandCompany
x) LLPAgreement,
y) Partners and DesignatedPartners
z) IncorporationDocument
aa) Incorporation byRegistration
bb) Partners and theirRelationship (12 Classes) (20 Marks)
Unit5 (A):TheNegotiableInstrumentsAct1881
Meaning,Characteristics,andTypesofNegotiableInstruments:PromissoryNote,Billof
Exchange,Cheque
m) HolderandHolderinDueCourse,PrivilegesofHolderinDueCourse.
n) Negotiation: Types ofEndorsements
o) Crossing ofCheque
p) Bouncing ofCheque
5(B): Right to Information Act 2005:Important definitions, object, scope, obligation of public authorities
under the act; rights for obtaining information; disposal of request, information commission, appeal and
penalties. (12 Classes) (20 Marks)

Suggested Readings:
31. [Link],andVivekKuchhal,BusinessLaw,VikasPublishingHouse,NewDelhi.
32. AvtarSingh,BusinessLaw,EasternBookCompany,Lucknow.
33. RavinderKumar,LegalAspectsofBusiness,CengageLearning
34. SNMaheshwariandSKMaheshwari,BusinessLaw,NationalPublishingHouse,NewDelhi.
35. Aggarwal S K, Business Law, Galgotia Publishers Company,New Delhi.
36. BhushanKumarGoyalandJainKinneri,BusinessLaws,InternationalBookHouse
37. Sushma Arora, Business Laws, TaxmannPulications.
38. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6thed.
39. P C Tulsian and Bharat Tulsian, Business Law, McGraw HillEducation
40. Sharma,[Link],BusinessLaws,[Link].,NewDelhi

Note: Latest edition of text books may be used.

Course objective: To gain knowledge of the branches of law which relate to business
transactions, certain corporate bodies and related matters.
Course Outcome: On completion of this course, learners will be able to: appreciate the relevance
of business law to individuals and businesses and law in an economic and social context.

No. of Contact Classes: 60

 3rd Semester
Course Name: BUSINESS STATISTICS (Multi-Disciplinary)
Credit3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75
Unit 1: Statistical Data and Descriptive
Statistics
j. Nature and Classification of data: univariate, bivariate and multivariate data; time-
series and cross-sectional data
k. Measures of Central Tendency i. Mathematical averages including arithmetic mean,
geometric mean and harmonic mean. Properties and applications. ii. Positional
Averages Mode and Median (and other partition values including quartiles, deciles,
andpercentiles).
l. Measures of Variation: absolute and relative. Range, quartile deviation, mean
deviation, standard deviation, and their coefficients, Properties of standard
deviation/variance [Link]: Meaning, Measurement using Karl Pearson and
Bowley’s measures; Concept of Kurtosis
Unit2:Probability and Probability Distributions

j. Theory of Probability. Approaches to the calculation of probability; Calculation of event

probabilities. Addition and multiplication laws of probability (Proof not required) ;
Conditional probability
k. Expectation and variance of a random variable, Probability distribution of random variable.

l. Probability distributions: Binomial, Poisson and Normal distribution (probability

function and properties (proof not required)) simple problems related to the distributions
Unit3:Simple Correlation and Regression Analysis

g. Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and
non-linear, Correlation and Causation, Scatter diagram, Pearson’s co-efficient of
correlation; calculation and properties (Proof not required). Rank Correlation,
Interpretation of various values of correlation co-efficient.
h. Regression Analysis: Principle of least squares and regression lines, Regression equations
and estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients;
Unit4: Sampling Concepts, Sampling Distributions, Estimation and testing of Hypothesis
Sampling: Populations and samples, Parameters and Statistic, Census vs Sampling. Sampling
methods (including Simple Random sampling, Stratified sampling, Systematic sampling,
Judgment sampling, and Convenience sampling)
Concept of Sampling distributions and Estimation: Point and Interval estimation of means
(large samples) and sample proportion. Characteristics of a good estimation. Testing of
hypothesis-concepts of Null hypothesis, alternative hypothesis, and level of significance, test
of significance, one-tailed and two-tailed test and errors in testing hypothesis.
Unit 5: Time Series Analysis
Components of time series; Additive and multiplicative models; Trend analysis: Fitting of trend
line using principle of least squares – linear case. Determination of trend by semi- average and
 moving average. Uses of Time Series analysis.
SuggestedReadings:-
13. Gupta,S.C, Fundamentalsofstatistics–HimalayaPublishingHouse.
14. Murray,RSpiegel,[Link],[Link](Schaum’sOutlineSeries)
15. Hazarika, Padmalochan ,Business Statistics –[Link]
16. Bhowal,[Link](AsianBooksPrivateLimited)

3rd Semester
New Venture Planning (SEC 3)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75
Objective: The curriculum aims at giving exposure to students regarding different aspects of
setting up a new business. After completing the course student should be able to develop an
understanding of the process of identifying various sources of new business ideas of products
and services. The understanding of this paper will help them to examine, evaluate and
approach different sources of finance, the nature of marketing effort required and to
develop a comprehensive business plan.

Unit I: Starting New Ventures

Opportunity identification. The search for new ideas, source of innovative ideas. Techniques for
generating ideas. Entrepreneurial imagination and creativity. The role of creative thinking.
Developing your creativity. Impediments to creativity.

Unit II: Methods to Initiate Ventures

The pathways to New Venture for Entrepreneurs, Creating New Ventures. Acquiring an
established Venture;Advantages of acquiring an ongoing Venture. Examination of key issues.
Franchising. How a Franchise works. Franchise law; Evaluating the franchising opportunities.
Unit III: Legal Challenges in Setting up Business
Intellectual Property protection: Patents, Trademarks, and Copyrights. Requirements and
Procedure for filing a Patent, Trademark and Copyright, Legal acts governing businesses in
India. Identifying Form of Organisation; Sole proprietorship, Partnership, Limited Liability
Partnership and Company.

Unit-IV: the Search for Entrepreneurial Capital

The Entrepreneur’s Search for Capital. The Ventures Capital Market. Criteria for evaluating
New –Venture proposals. Evaluating the Venture Capitalist.
Financing stages. Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding.
Government Policy Packages. State Financial Corporations (SFCs).Business Incubators and
Facilitators. Informal risk capital;Angel Investors.
 Unit V: The Marketing Aspects of New Ventures
Developing a Marketing Plan: Customer Analysis, Sales Analysis and Competition Analysis.
Market [Link] Forecasting. [Link].

Unit VI: Business Plan Preparation for New Ventures

Business Plan; Concept, pitfalls to Avoid in Business Plan. Benefits of a Business Plan.
Developing a Well-Conceived Business Plan. Elements of a Business Plan; Executive Summary;
Business Description. Marketing; Market niche and Market Shares. Research. Designand
Development. Operations. Management, Finance. Critical-Risk. Harvest Strategy. Milestone
Schedule.

Suggested Case Studies: Case studies related to business or start

ups in e-commerce,services,retailing, travel and hospitality.

3rd Semester
E-Filing of Returns (SEC 2)
Credit: 3
(Internal Assessment 30 Marks + End Term Exam. 45 marks) = Total Marks 75

Objective: To provide the students the concepts and practical knowledge about electronic filling
of returns.

UnitI:ConceptualFramework
Meaning of e-filing; difference between e-filing and manual filing of returns; benefits and
limitations of e-filing, E-filing process and relevant notifications.

Unit II: Income Tax and E-Filing of ITRs

Introduction to income tax – basic terminology, types of assesses, income taxable under
different heads. Basics of computation of total income and tax liability, deductions available
from gross total income, PAN Card, due date of filing of income tax return.
Instructions for filing form ITR-1, ITR-2, ITR_3, ITR-4, ITR-4S, ITR-5, ITR-
[Link] to income tax Portal; preparation of electronic return(practical workshops).

Unit III: TDS and E-filing of TD Sreturns

Introduction to the concept of TDS; provision regarding return of TDS; types of forms for
filing TDS returns; practical workshop one-filing of TDS return.

Unit IV: Goods & Service Tax (GST) and E-Filing of GST Returns
Introduction to Goods & Service Tax; relevant notifications regarding e-filing of GST return;
steps for preparing GST returns; practical work shop one-filing of GST returns.
SuggestedReadings:
[Link], Girish and Gupta, Ravi, Systematic Approach to Income Tax, Bharat
LawHouse,Delhi

Note: Latest edition of text books/bare Act may be

[Link]:
[Link]

**AnysubsequentamendmenttotherelevantActmaybeincorporatedaccordingly.

Course Name: Fundamentals of Financial Management(Major 4)

4th Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 400 to 499
CONTENTS
Unit1:Introduction
Nature, scope and objective of Financial Management, Time value of money, Risk and return
(including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities
(12 Classes) (20 Marks)
Unit 2: Investment Decisions
The Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting
Rate of Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),
Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and Risk-
AdjustedDiscountRate. (12 Classes) (20 Marks)
Unit 3: Financing Decisions
Cost of Capital and Financing Decision: Sources of long-term financing Estimation of
components of cost of capital. Methods for Calculating cost of equity capital, Cost of
Retained Earnings, Cost of Debtand Cost of Preference Capital, Weighted Average cost of
capital (WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure
(Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and
financial leverage; Determinants of capital structure (12 Classes) (20 Marks)
Unit 4: Dividend Decisions
Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash
and stock dividends; Dividend policies in practice (12 Classes) (20
Marks)
Unit 5: Working Capital Decisions
Concepts of working capital, the risk-return trade off, sources of short-term finance, working
capital estimation, cash management, receivables management, inventory management and
payables management. (12 Classes) (20 Marks)
 Suggested Readings
8. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson
Education
9. [Link]
10. BrighamandHouston,FundamentalsofFinancialManagement,CengageLearning
11. Khan and Jain. Basic Financial Management, McGraw HillEducation
12. PrasannaChandra,[Link]
13. Singh,[Link],Delhi.
14. Rustagi,[Link].
Course Objective: The objective of the Fundamentals of Financial Management course is to
provide students with a comprehensive understanding of the basic principles and concepts of
financial management in order to make sound financial decisions.
Learning Outcomes:
1. Students will gain knowledge of financial analysis techniques and be able to interpret financial
statements to evaluate the financial health of a company.
2. Students will develop the skills to assess investment opportunities, calculate the cost of
capital, and make informed capital budgeting decisions.
No. of Contact Classes: 60

Course Name: Financial Market Operations (Major 5)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
4thSemester
Existing based syllabus: UGCBCS
Course Level: 400 to 499
Unit 1: Financial Market Operations (15 Classes) (25 Marks)
Review of Financial System; Need for issue of financial instruments, Money Market and
Constituents, their features and issue procedure; Debt Market Instruments- Bonds and Issuance of
Bonds, Types of Bonds, Features of Bonds, Issue procedure; Equity Instruments- Types of
equities, Pricing and Calculations, Listing and Issue procedure.
Unit 2: Stock Market Operations (12 Classes) (20 Marks)
Stock Market- Nature and Scope, Functions of Stock Market, History of Stock Exchanges in India-
BSE, NSE and OTCEI, Trading Mechanism and Settlement, Brokers/Members- Qualifications,
Duties and Responsibilities; Stock Indices and Usages; Depositories- their role and functions,
NSDL and CSDL.
Unit 3: Derivatives Market Operations (15 Classes) (25 Marks)
Meaning, Types and Usages, OTC Derivatives- Forwards and Swaps, Exchange Traded Derivatives-
Futures and Options, Functions of Derivative Exchanges, Major Derivative Exchanges, Trading
Mechanism and settlement,Open Investment and Trading Volume.
Unit 4: OperationManagement (10 Classes)(15 Marks)
Structure of Investment Company - Front Office, Middle Office, Back Office/Operations; Operations
Relationship - Clients- external and internal, Retail Clients, Institutional Clients, Counterparties
and Suppliers; Banks and other intermediaries, Market Regulators and Associations.
Unit 5: Data Management (08 Classes) (15 Marks)
Data Management- Significance of Data Management, Reference data and Types of Reference Data,
Approaches to Data Management, Data Processing, Data Requirements- Securities, Counterparties
and Customers, Settlement Data, Data Storage.
Suggested Readings:
1. Indian Financial System , Bharati V Pathak, Pearson
2. Indian Financial System , V Desai, Himalaya Publishing House
3. Financial Institutions and Markets, L M Bhole, Tata Mc Graw Hill
4. Financial Market Operations, Keith Dickinson, Wiley.
5. Financial Market operations, I M Sahai, SBPD Publishing.
6. The Basics of Finance, P P Drake and F J Fabbozi, Wiley.

Course objective: To introduce students to the functioning of financial markets and the
operations involved in trading securities and financial instruments.

Learning outcome: By the end of the course, students will be able to understand financial market
structures, analyze trading mechanisms, and apply financial market operations concepts in
investment decision-making.

No. of Contact Classes: 60

 Course Name: Insurance (Major 6)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
4thSemester
Existing based syllabus: UGCBCS
Course Level: 400 to 499

UNIT-I: Introduction (10 classes) (15 Marks)

Definition & Nature of insurance; origin & development of insurance, history of insurance
in India, kinds of insurance, principles of insurance, importance of insurance, insurance and
wagering agreement.
UNIT-II; Life Insurance (10 classes) (15 Marks)
Definition of life insurance, features, benefits of life insurance, procedure for taking life
insurance policy, kinds of life insurance policy, nomination, assignment and surrender value,
revival of lapsed policy, settlement of claims at death and maturity, items of revenue heads in life
insurance company.
UNIT-III; General Insurance (10 classes) (20 Marks)
Development of general insurance in India, Fire insurance- need, procedure of taking fire
insurance policy, procedure of settlement of claims under fire insurance, double insurance, re-
insurance; marine insurance- types of marine insurance policy, settlement of claims in marine
insurance; miscellaneous insurance- motor insurance, personal accident insurance, livestock
insurance, crop insurance, employees liabilities insurance, burglary insurance, preparation of
revenue account of fire, land, marine insurance company.
UNIT-IV; Insurance Organizations (10 classes) (15 Marks)
Organizational structure- public sector insurance organizations in India, LICI, objectives
and achievements, GIC- mission, organization, functions, private sector insurance organizations
in India, insurance ombudsman.
UNIT-V; Insurance Intermediaries (10 classes) (15 Marks)
Insurance Agent; meaning, procedure for becoming and insurance agent, functions of an
insurance agent, rights of an insurance agent, termination of an insurance agent, essentials for
successful insurance salesman.
Surveyors and loss assessors, brokers, third party administrators, bank assurance.
UNIT-VI: Insurance legislation in India (10 classes) (20 Marks)
Brief history of insurance legislation in India, Insurance Act-1938, amendments, Life Insurance
Corporation of India Act 1956, General Insurance Nationalizations Act- 1972, IRDA Act 1999,
eligibility, registration and capital requirements of insurance companies, duties, powers and
functions of the IRDA, operations of IRDA.
Suggested Books/Readings:
1. Principles of Insurance and Risk Management Alkamittal, S.l. Gupta, Sultan Chand &
Sons.
2. Insurance and Risk Management, Dr. P.K. Gupta, Himalaya Publishing House.
3. Insurance Principles and Practice, M.N. Mishra, S.B. Mishra, S. Chand.
4. Introduction to Risk Management and Insurance Marks S. Dortman, Pearson Education.
5. Principles and Practice of Insurance [Link], Sharda Pustal Bhawan, Allahabad.
6. Insurance –Principles and Practice –Indrajit Singh, Rakesh Katyal, Sanjay Arora –Kalyani
Publishers.
 7. Fundamentals of Insurance –Principles and Practice –Dr. S. Sikidar, Dr. P.K. Nath, Dr. G.
Nath –Abhilekh, Guwahati.
8. Principles and Practice of Insurance –G.S. panda –Kalyani Publishers.
9. IRDA Act. 1999.
10. Principles & Practice of Insurance, Insurance Institute of India, Mumbai.
Course objective: To develop students' understanding of insurance principles, products, and risk
management techniques.

Learning outcome: By the end of the course, students will be able to analyze insurance concepts,
evaluate insurance products, and apply risk assessment and mitigation strategies in insurance-
related scenarios.
No. of Contact Classes: 60

Course Name: Cost and Management Accounting (Major 7)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Existing based syllabus: UGCBCS

Course Level: 400 to 499

Unit-I:Cost Accounting: Preliminaries (12 Classes) (20 Marks)

Meaning of cost, costing and cost accounting; objectives and functions of cost
accounting;costing as an aid to management; cost concepts and classification, Relationship
between costaccounting and financial accounting; Cost accounting and Management
Accounting; Methods and Techniques of costing; Concept of cost audit; Preparation of cost
sheet.
Unit-II: Accounting for Material, Labour and Overhead (12 Classes) (20 Marks)
Material control concept and techniques; E.O.Q. ABC Analysis and VED Analysis.
Labour cost control procedures; labour turnover; idle time and over time; methods of wage
payment-time and piecerates.
Importance and classification foverhead; Factory administrative and selling overheads;
allocation and apportionment of overhead; Absorption of overhead-under and over absorption.
(Simple application)
Unit-III: Management Accounting: Preliminaries (12 Classes) (20 Marks)
Meaning and objectives of Management Accounting; Decision situation and Role of
Management Accountant; Management accounting Techniques: Ratio analysis – Meaning of
Ratio and Ratio analysis; uses, significance and limitations of Ratio analysis; Activity Ratios,
Liquidity Ratios, Profitability Ratios and Solvency ratios;
Unit-IV: Marginal Costing and Budget & Budgetary Control (12 Classes) (20 Marks)
Meaning of marginal costing, Assumptions of marginal costing, managerial applications
ofmarginal costing, Advantages and disadvantages of marginal costing; Cost- Volume- Profit
Analysis and Break Even analysis (simple Applications),.
Meaning of Budget and Budgetary control; Classification of budgets according to time, function
and flexibility; Master budget, Preparation of Flexible Budget and Cash Budget; Performance
Budget and Zero Based Budgeting
 Unit-V: Standard Costing and Variance Analysis (12 Classes) (20 Marks)
Meaning of Standard Cost & Standard Costing; Advantages of standardcosting; Standardcosting
Vs. Budgetary control; Variance analysis; Classification and computation of
variance(Simpleapplication)

Suggestedreadings:
5. Managementand [Link]& [Link],KalyaniPublishers.
6. AroraM.N. -CostAccountingPrinciples&Practices;Vikas,NewDelhi.
7. JainS.P.&NarangK. L.-CostAccounting;Kalyani,NewDelhi.
8. KhanM.Y.&JainP.K.-ManagementAccounting,TataMcgrowHill.

Course Objective: The objective of the Cost and Management Accounting course is to provide
students with the knowledge and skills to effectively collect, analyze, and interpret financial and
non-financial information for managerial decision-making and control within an organization.
Learning Outcomes:
1. Students will be able to apply cost accounting techniques to determine product costs, analyze
cost behavior, and make informed decisions regarding pricing, product mix, and cost control.
2. Students will develop the skills to design and implement management accounting systems,
including budgeting, variance analysis, and performance measurement, to support planning,
control, and decision-making processes in organizations.
No. of Contact Classes: 60

4th Semester
Course Name: DIRECT & INDIRECT TAX (Minor)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Unit1: Introduction
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, total income.
Residentialstatus; Scope of total income on the basis of residential status Exempted income
under section10
Unit2: Computation of Income under different heads
Income from Salaries; Income from house property, Profits and gains of business or
profession; Capital gains; Income from other sources
Unit3:Computation of Total Income and Tax Liability
Deductions from gross total income; Computation of total income of individuals; advance
payment of tax and tax deducted at source.
Unit4:Introduction & CustomLaw:
Meaning of Indirect Tax, History of Indirect Taxes in India; VAT–concepts and general
principles, Calculation of VAT on Alcohol and Petroleum Products.
Basic concepts of customs law, Territorial waters, highseas, Type so fcustomduties–Basic,
 Countervailing &Anti-Dumping Duty, Safeguard Duty, Customs Procedures, Import and Export
Procedures, Baggage, Exemptions.
Unit 5:Structure of GST inIndia:
The Central Goods and Services Tax Act, 2017 and The Assam Goods and Services Tax Act,
2017, History of GST in India, Meaning, Features and Advantages of GST.
Dual GST Model: CGST, SGST, UTGST, IGST, Taxes subsumed by GST, Commodities kept
outside the scope of GST. Definition of important terms used in GST Act – concept of place of
supply Adjudicating Authority, Agent, Aggregate Turnover, Agriculturist, Business, Business
Vertical, Capital Goods, Goods, Input Tax, Inward Supply, Output Tax, Outward Supply, Place
of Business, Services, Supplier.
GST Council and GST Network.
Unit6: Registration, Levy and Collection of Tax under GST
Concept of Tax Invoice under GST Section 31, Meaning, Eligibility and Conditions for taking
Input Tax Credit; Thres hold Limits for Registration, Personsliable for Registration, Persons not
liable for Registration, Compulsory Registration in Certain Cases, Procedure for Registration,
Deemed Registration; Rates structure of GST, Composition Scheme under GST,

Suggestedreadings:
5. Singhania,[Link]’GuidetoIncomeTax,
[Link].,NewDelhi.
6. Ahuja,[Link]
ouse,Delhi.
Journals
7. [Link].,Chennai.
8. [Link].,NewDelhi.
9. [Link],Jodhpur.
Software
5. VinodKumarSinghania,e-
filingofIncomeTaxReturnsandComputationofTax,[Link],NewDelh
[Link]
6. ‘ExcelUtility’availableat
[Link]
1. Singhania Vinod and Moica Singhania, Students Guide to Indirect Tax, Taxman
[Link].,Delhi.
2. [Link],IndirectTaxLawand Practice,Taxman [Link],NewDelhi.
3. SanjeevKumar,SystematicApproachto IndirectTaxes
[Link],ServiceTax-Howto meetyour obligationTaxmannPub
 Course Name: Business Etiquettes and Soft Skills (VAC3)
Credit: 2 (Internal Assessment 20 Marks + End Term Exam. 30 Marks) =Total Marks= 50

Module 1–BusinessEtiquettes
[Link]. TeachingPoint
1 Building self esteem and self confidence
2 Expressing reactions politely and sharing opinions
3 Essentials of Business Etiquette–Generally accepted Etiquette practice
4 Maintaining certain norms as a member of a group (tolerance, patience,
waiting for one’s turn, listening to others etc.)
5 Elevator pitch, Positive attitude, eye contact and body language
6 Dimensions of Business Etiquettes:-Telephone etiquette and e-mail
etiquette
7 Business culture and ethics ,Social Media Etiquettes
8 PPT presentation–Essentials of good presentation

Module 2 – Listening &

Speaking:Listening:

[Link]. TeachingPoint
1 Distinguishing between different functions of communication(e.g.
instruction,command,request,enquiry,apology,appreciationetc.)
2 Identifying important ideas in a lecture or presentation
3 Listening for specific information
4 Listening and note taking
Speaking
[Link]. TeachingPoint
1 Expressing reactions (agreeing,disagreeing,interrupting,expressing
pleasure or displeasure,apologizing etc.)informal/semiformal
situations
2 Asking for clarifications and responding in different situations:
• Formal(classroom,seminars,interviews,groupdiscussions,busi
nessmeetings etc.)
• Semiformal(within peers, or groups)
• Informal(with family and friends)
3 Describing a place,an event,a process or an object
4 Expressions required for initiating,continuing and concluding a
discussion, especially in formal business situations

Module3-Reading:
 [Link]. TeachingPoint
1 Techniques of reading efficiently
• Understanding the gist or main idea of a business text
• Looking for specific information
• Guessing meaning from the context
• Understanding the functions of semantic markers in business texts
2 Understanding graphical presentation of in formation in commercial l
correspondence and business texts
3 Reading and note-taking
4 Contextual vocabulary

Module4–Writing:

[Link]. TeachingPoint
1 Composing and building paragraphs
• Brain storming for ideas
• Sequencing ideas into main and subordinate points
• Using linkers and connectives (semantic markers)
2 Writing business letters, notices and memos, and preparing reports on
business events and processes
3 Resume preparation and Grooming-Writing CVs and resumes
4 Proof reading and editing copies of business correspondence
5 Presenting textual information in graphical form and vice versa

Module5 –Grammar&Vocabulary:

[Link]. TeachingPoint:Theappropriateuseof
1 Tenses,including‘do’forms
2 Articles
3 Prepositions
4 Active and Passive constructions
5 Direct and Indirect Speech
6 Use of negatives
7 Common errors and remedial exercises
8 Business related vocabulary
Recommended astextbook(eitherno.1or2)
20. Further Ahead: A Communicative Skills Course for Business English (1998) by
SarahJones-Macziola [Link] UniversityPress.
21. Englishfor BusinessStudies(1997) [Link].

PracticeBook
22. BasicCommunicationSkills(withCD)(2007)[Link]&GeethaRajeevan.(Fo
undationBooks)CambridgeUniversityPress
AdditionReferenceBooks
23. ACourseinListeningandSpeakingI(2005)[Link],KiranmaiDuttaand
[Link](FoundationBooks)CambridgeUniversityPress.
24. ACourseinListening and Speaking II(2007) [Link],KiranmaiDuttaand
G. Rajeevan(FoundationBooks)CambridgeUniversityPress.
25. Better English Pronunciation (2000)by J.D.O’[Link] University
Presslow pricededition.

Course Name: Indian Economy (Major 8)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
5th Semester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit I: Basic Issues in Economic Growth and Development: Concept and Measures of economic growth
and Development; determinants of economic development, Human Development Index, Kautilya ‘s
Arthashastra and economic development (12 Classes) (20
Marks)
Unit II:Overview of Indian economy: India as a developing economy, India as a mixed economy, India as
a dualistic economy, India as a federal economy, evolutionof Indian Planning from Planning Commission
to Niti Aayog-, Monetary and Fiscal policies with their implications on economy (12 Classes) (20
Marks)
Unit III:Agriculture Sector: Agrarian growth and performance in different phases of policy regimes , Crop
pattern , Green Revolution ; White and Yellow Revolution , land reforms in India, cooperative farming in
India , tribal agricultural practices , production of other allied sectors like horticulture fisheries and
aquaculture , livestock and animal husbandry , Food Security Issues , Agricultural Marketing, Policy
initiatives of the Government of India for the development of agricultural sector. (12 Classes) (20
Marks)
Unit IV: Industrial Sector: Phases of Industrialization – the rate and pattern of industrial growth across
alternative policy regimes( Industrial Policy 1948, IP Resolution 1956, Industrial Licensing Policy , New
Industrial Policy 1991); MSMEs –role and challenges , Public sector – its role, performance and reforms;
industrial sickness, disinvestment , privatization, Public Private Partnership ; Role of Foreign capital ,
Structural Changes and Performance of India’s Foreign Trade and Balance of Payments; Export policies
and performance; India and the WTO, Industrialization in North Easter Region- Types of industries,
industrial policies, Act East policy, Cross Border Trade, Border Area Development, Institutions – NEDFI,
DONER, NEC (12 Classes)
(20 Marks)
Unit V:Service Sector: service sector and its role in Indian economy, contribution to national Income,
employment and exports revenue, Indias’s service revolution, ‘Digital India Mission’ issues and challenges
for India’s service sector growth (12 Classes) (20
Marks)
Suggested Readings:
1. Mishra and Puri, Indian Economy, Himalaya Paublishing House
2. P.K. Dhar , Indian Economy –Its Growing Dimensions , Kalyani Publishers
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
4. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.
5. Uma Kapila (2021) , Indian Economy – Performance and Policies , Academic Foundation , New Delhi
6. Vinay G.B(2019) Indian Economy , Oxford University Press

Course Objective: The objective of the Indian Economy course is to provide students with an in-
depth understanding of the key economic principles, policies, and factors that shape the Indian
economy, enabling them to analyze and interpret its dynamics and challenges.

Learning Outcomes:
1. Students will gain knowledge of the major macroeconomic indicators, such as GDP growth,
inflation, and unemployment, and understand how these factors impact the overall performance
of the Indian economy.
2. Students will develop the ability to analyze the structure and composition of the Indian
economy, including its sectors, such as agriculture, industry, and services, and comprehend the
role of each sector in the overall economic growth.
3. Students will be able to identify and evaluate the various economic policies implemented by
the government, such as fiscal policy, monetary policy, and trade policy, and assess their impact
on the Indian economy.
4. Students will understand the significance of demographic trends, population dynamics,
No. of Contact Classes: 60
 Course Name: Micro Finance (Major 9)
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

5thSemester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

Unit I: Micro Finance - Meaning and Concept, Nature and Scope, Objectives of micro finance,
micro finance and micro credit, Evolution and characteristics of micro finance, Benefits of micro
finance, Development of micro finance in India. (12 classes) (20 Marks)
Unit II: Micro finance Institutions- Structure of micro finance institutions, various models of
micro finance institutions and their functions, sources of fund, credit delivery mechanism for micro
credit, Non-financial services and MFIs. (12 classes) (20
Marks)
Unit III: Micro finance in India- Indian financial sector- financial inclusion, micro finance
movement in India, demand for and supply of micro financial services, Role of NABARD for
micro finance, Problems and Prospects of MF in India. (12 classes) (20
Marks)
Unit IV: Management of MFIs- Fund Management, Various types of risk in MFIs and their
management, Performance Management- measurement of operational efficiency and productivity,
Impact Assessment and Social Assessment of MFIs. (12 classes) (20 Marks)
Unit V: Legal and Regulatory Framework for Micro Finance, Need for Regulation of MF and
MFIs, Various Laws governing MF activities in India, The Cooperative society Act., The RBI Act,
The Banking Regulation Act, The Micro Finance Institutions (Development and Regulation) Bill
2012. (12 classes) (20 Marks)

Suggested Books:
1. Micro Finance: Perspectives and Operations, IIBF, Macmillan, 2009.
2. Micro Finance-Redefining the Future, V. Somnath, Excel Books.
3. Fundamentals of Micro Finance, [Link] and R Tiwari, Global Publishing House, Guwahati
(India).
4. Understanding Micro Finance, D. Panda, Wiley India Pvt. Ltd., 2009.
5. The Economics of Microfinance, Armendr Z, Beatriz, Morduch and Jonathan, PHI.
6. Micro Finance: Impacts and Insight, Rajgopalan S and Nirali Parikh, ICFAI Press.
Course Objective: The objective of the microfinance course is to provide students with a
comprehensive understanding of the principles, practices, and impact of microfinance in
promoting financial inclusion and alleviating poverty.

Learning Outcomes: By the end of the course, students will be able to analyze the role of
microfinance institutions, design and evaluate microfinance programs, understand the challenges
and opportunities in microfinance operations, and apply innovative approaches to expand access
to financial services for underserved populations.

No. of Contact Classes: 60

Course Name: Financial Services (Major 10)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
5thSemester
Existing based syllabus: UGCBCS
Course Level: 500 to 599

UNIT I: (12 classes) (20 Marks)

Financial Services –meaning and nature- features –evolution –providers and users –classification
–fund based financial services –non fund based financial services.

UNIT II: (12 classes) (20 Marks)

Leasing and Hire purchase –concept and evolution –features –types of leasing and Hire purchase
–advantages –distinction between leasing and Hire purchase –leasing companies in India.

UNIT III: (12 classes) (20 Marks)

Merchant Banking meaning; nature and scope –functions –evolution of merchant banking and
growth in India

UNIT IV: (12 classes) (20 Marks)

Mutual funds –meaning and characteristics; advantages –Forms of MF –Types –working
mechanism of Mutual Funds

UNIT V: (12 classes) (20 Marks)

Innovations in financial services –venture capital; depository system, broking and portfolio
management services.

Suggested Readings:
1. Financial Markets & Financial Services by Vasant Desai, Himalaya Publishing House.
2. Financial Services, M.Y. Khan, Tata McGraw Hill.
3. Bharati Pathak: Indian Financial System, Pearson Education, New Delhi.
4. L.M. Bhole: Financial Markets & Tata McGraw Hill, New Delhi.

Course objective: To familiarize students with various financial services and their role in
facilitating financial intermediation and meeting customer needs.
Learning outcome: By the end of the course, students will be able to assess different financial
services, understand customer requirements, and develop strategies for delivering effective
financial solutions.

Course Name: Corporate Laws (Minor)

Credit:4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
UNIT1: Introduction 15Lectures
Administration of Company Law [including National Company Law Tribunal (NCLT), National
Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of a company;
lifting of corporate veil; types of companies including one person company, small company, and
dormant company; association not for profit; illegal association; formation of company, on-line
filing of documents, promoters, their legal position, pre-incorporation contract; on-line
registration of a company.

UNIT2: Documents 15Lectures

Memorandum of association, Articles of association, Doctrine of constructive notice and indoor
management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR;
book-building; issue, allotment and for feature of share, transmission of shares, buy back and
provisions regarding buy back; issue of bonus shares.

UNIT3:Management 15Lectures
Classification of directors, women directors, independent director, small shareholder’s director;
disqualifications, director identity number (DIN); appointment; Legalpositions, powers and
duties; removal of directors; Key managerial personnel, managing director, manager;
Meetings: Meetings of share holders 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 Relationship Committee, Corporate Social Responsibility Committee

UNIT4: 10Lectures
Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to
Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of Auditors,
Auditors' Report, Secretarial Audit.
Winding Up: Concept and modes of Winding Up.
Insider Trading, Whistle Blowing: Insider Trading; meaning & legal provisions; Whistle-
blowing: Concept and Mechanism.

UNIT5:DepositoriesLaw 5Lectures
The Depositories Act1 996–Definitions; rights and obligations of depositories; participants
issuers and beneficial owners; inquiry and inspections, penalty.
 SuggestedReadings:
11. MC Kuchhal,ModernIndianCompanyLaw, ShriMahavir Book Depot (Publishers),Delhi.
12. GKKapoorandSanjayDhamija,CompanyLaw,BharatLawHouse,Delhi.
13. AnilKumar,CorporateLaws,IndianBookHouse,Delhi
14. ReenaChadhaandSumantChadha,CorporateLaws,ScholarTechPress,Delhi.
15. AvtarSingh,IntroductiontoCompanyLaw,EasternBookCompany
16. Ramaiya,AGuidetoCompaniesAct,LexisNexis,WadhwaandButtersworth.
17. ManualofCompaniesAct,CorporateLawsandSEBIGuideline,BharatLawHouse,NewDe
lhi,
18. ACompendiumofCompaniesAct2013,alongwithRules,byTaxmannPublications.
19. GowerandDavies,PrinciplesofModernCompanyLaw,Sweet&Maxwell
20. Sharma,J.P.,AnEasyApproachtoCorporateLaws,[Link].,NewDelhi

Note:Latesteditionoftextbooksmaybeused.

5th Semester
Course Name: Business Communication (AEC 3)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks)=Total Marks: 50
Unit1:Introduction:
Nature of Communication, Process of Communication, Types of Communication (verbal & Non
Verbal), Importance of Communication, Different forms of Communication Barriers to
Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal Barriers,
Cultural Barriers, Physical Barriers, Organizational Barriers

Unit2: Business Correspondence:

Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting
tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum, Inter
–office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.

SuggestedReadings:

7. Bovee,andThill,BusinessCommunicationEssentials,PearsonEducation
8. ShirleyTaylor,CommunicationforBusiness,PearsonEducation
9. LockerandKaczmarek,BusinessCommunication:BuildingCriticalSkills,
McGrawHillEducation
10. HertaAMurphy,HerbertWHildebrandt,[Link],EffectiveBus
inessCommunication(SIE),McGrawHillEducation
11. DonaYoung,Foundationsof BusinessCommunication:
AnIntegrativeApproach,McGrawHillEducation
12. [Link],[Link],KathrynRentz,PaulaLentz,andNeerjaPan
de,
BusinessCommunication:ConnectinginaDigitalWorld(SIE),McGrawHillEducation
 Note:Latesteditionoftextbooksmaybeused.

Course Name: International Business (Major 12)

6th Semester
Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699
Unit1: (12 Classes) (20 Marks)
e. Introduction to International Business: Globalisation and its importance in world economy;
Impact of globalization; International business vs. domestic business:
Complexitiesofinternationalbusiness;Modesofentryintointernationalbusiness.
f. International Business Environment: National and foreign environments and their
components - economic, cultural and political-legalenvironments
Unit–II (12 Classes) (20 Marks)
e. Theories of International Trade – an overview ( Classical Theories, Product Life Cycle
theory, Theory of National Competitive Advantage); Commercial Policy Instruments -
tariffandnon-tariff measures–difference in Impact on trade, types of tariff and non tariff barriers
(Subsidy, Quota and Embargo in detail) ; Balance of payment account and its components.
f. International Organizations and Arrangements: WTO – Its objectives, principles,
organizational structure and functioning; An over view of other organizations–UNCTAD,;
Commodity and other trading agreements(OPEC).
Unit–III (12 Classes) (20 Marks)
e. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among
countries in Europe, North America and Asia (NAFTA, EU, ASEAN and SAARC).
f. International Financial Environment: International financial system and institutions (IMF
and World Bank – Objectives and Functions) ; Foreign exchange markets and risk management;
Foreign investments - types and flows; Foreign investment in Indian perspective
Unit–IV (12 Classes) (20 Marks)
e. Organisational structure for international business operations; International business
negotiations.
f. Developments and Issues in International Business: Outsourcing and its potentials for India;
Role of IT in international business; International business and ecological considerations.
Unit–V (12 Classes) (20 Marks)
e. 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.
f. Financing of foreign trade and payment terms–sources of trade finance (Banks, factoring,
forfeiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in advance,
Letter of Credit, Documentary Collection, OpenAccount)
Suggested Readings:
25. [Link],[Link]:McGrawHill
Education
26. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.
PearsonEducation
27. Johnson,Derbe.,[Link]-Themes&IssuesintheModern
Global Economy. London:Roultedge.
28. Sumati Varma, International Business, PearsonEducation.
29. Cherunilam,[Link]:[Link]
30. [Link]:TheDrydenPress.
31. Bennett, Roger. International Business. PearsonEducation.
32. Peng and Srivastav, Global Business, CengageLearning
Course objective: To provide students with a comprehensive understanding of the theories, practices,
and challenges involved in conducting business across national borders.
Learning outcome: By the end of the course, students will be able to analyze and evaluate the impact
of globalization on international business, demonstrate knowledge of cross-cultural management
strategies, and develop effective decision-making skills for international trade and investment.
No. of Contact Classes: 60

Course Name: Operations Research in Business (Major 13)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit I: Introduction to Operation Research: Evolution of Operation Research , Nature and

characteristics of O.R , phases of O.R, methodology of O.R, Operation research model, role of
computer in Operation Research. (12 Classes) (25 Marks)

Unit II: Linear Programming :Concept of Linear Programming, Usesand limitations ofLinear
Programming, Formulation of L.P problems, Concept of slack variable, Procedure of Graphical
Method, Simplex Method (solutions of L.P.P. upto 3 iterations) Maximization Problems.(Simple
problems related to commerce and business) (12 Classes) (25 Marks)

Unit III: Inventory Control , concepts and benefits of inventory control, Different types ofcosts in
inventory system , Formulation and solution of Economic order quantity (EOQ)model, selective
inventory control techniques (ABC Analysis and VED Analysis) (12 Classes) (25 Marks)

Unit IV: Study of Replacement:Replacement Problem, Replacement of items whose maintenance

cost increases with time and the value of money remains same during the period, Replacement of
items whose maintenance cost increases with time and the value of money also changes with time,
selection of best item (machine) amongst two. (12 Classes) (25 Marks)

Recommended books:
5. Operations Research 9th Edition, Kantiswarup, Gupta P.K. & Sultan Chand &
SonsManmohan Operations Research – An introduction6th Edition , Taha H.A., Hall
ofIndia
6. Operations Research Techniques for Management 7th Edition, Kapoor V.K.,
SultanChand&Sons
7. OperationsResearch9thEdition,KantiSwarup,GuptaP.K.&SultanChand&Sons
 8. OperationsResearch:TheoryandApplications4thEdition,[Link]

Course objective: To introduce students to the principles and techniques of operations research
and their application in solving complex business problems.

Learning outcome: By the end of the course, students will be able to apply quantitative models and
optimization techniques to analyze business operations, make informed decisions, and improve
overall efficiency and effectiveness in a variety of operational contexts.

No. of Contact Classes: 60

Course Name: Treasury & Risk Management (Major 14)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
6thSemester
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit 1: Overview of Financial Markets (15Classes) (25 Marks)

Money Market- Instruments of Money Market, REPOS, Types of Interest Rate Quotations; Fixed
Income Securities, Capital Market Securities; Derivative Market; Foreign Exchange Market-
Nature and Scope, Structure of Foreign Exchange Market, Players in the Forex market, Spot and
Forward mechanism, Swaps, outright deals and their operations.

Unit 2: Treasury Management (15Classes) (25 Marks)

Meaning, Objectives, Significance, Functions and Scope of Treasury Management, Relationship
between Treasury Management and Financial Management; Role and Responsibilities of Chief
Finance Officer/Treasurer, Tools of Treasury Management; Internal Treasury, Risk Analysis-
Interest Rate Risk, Value at Risk and Forex Risk; Integrated Treasury Managemnt- Cost Centre
and Profit Centre.

Unit 3: Control and Regulation of Treasury Functions (15Classes) (25 Marks)

Internal Control, Regulation, Supervision and Control of Treasury Operations, Internal and
External Audit, Role of RBI, Role of IT in Treasury Management- Negotiated Dealing System,
Trading Platforms/systems, Straight Through Process, Settlement and Custody, Accounting
Valuation and Elimination of Exposures.

Unit 4: Risk Management (15Classes) (25 Marks)

Meaning of Risk, Different types of Risks, Risk Management Process, Risk Measurement and
Control- Risk calculation, Risk Exposure Analysis, Risk Management Techniques, Asset Liability
Management; Risk Management in Banks.

Suggested Readings:
1. Treasury Management, Steve M. Bragg, Wiley.
 2. Treasury and Risk Management in Banks, IIBF, Taxmann.
3. Fundamentals of Risk Management, Paul Hopkin, IRM
4. Risk Management in Banks, S Singh and Yogesh Singh, Excel Books.
5. Risk Management, IIBF, Macmillan.

Course objective: To equip students with the knowledge and skills necessary to manage treasury
functions and mitigate financial risks within an organization.
Learning outcome: By the end of the course, students will be able to understand treasury
management practices, assess financial risks, develop risk management strategies, and utilize
financial instruments for hedging and risk mitigation.

No. of Contact Classes: 60

Course Name: Marketing of Services (Major 15)

Credit: 4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100
Existing based syllabus: UGCBCS
Course Level: 600 to 699

Unit: I (15 classes) (25 Marks)

Introduction; Service Sector, growth of services, state of services, nature and characteristics of
services, challenges of intangibility, need for marketing.

Unit:II (15 classes) (25 Marks)

Service marketing mix; product, price, place, promotion; service distribution strategy,
Franchising, participants, service process.

Unit: III (15 classes) (25 Marks)

Servicesystemandcustomerbehaviour;frontoffice,backofficeoperationsystem,servicedeliverysyste
m,needtoknowcustomer,customerasa decisionmaker.

Unit:IV (15 classes) (25 Marks)

Service decision process; need for new services, information search, service evaluation, pre and
post purchase behaviour, Marketing of Health Services, Tourism, Insurance & Banking.

SuggestedBooks:
Services Marketing-K. Rama MohanaRao, Pearson Education, NewDelhi
TextbookofMarketingofServices:TheIndianExperience-NimitChowdhary,MacmillanPublishers
India
ServiceMarketing,Text&Cases,HarshVerma,Pearson.
ServiceMarketing,People,Technology,Strategy-Lovelock,Wirtz,Chatterjee,Pearson.
ServiceMarketing,IntegratingCustomerFocusAcrossthefirm,Zeithaml,Bitner,Gremler,Pandit.
Course objective: To provide students with a comprehensive understanding of the unique
characteristics and challenges of marketing services and develop their ability to design and
implement effective marketing strategies for service-based businesses.

Learning outcome: By the end of the course, students will be able to analyze service marketing
environments, develop service marketing plans, apply service-specific marketing techniques, and
effectively promote and manage service offerings to meet customer needs and preferences.

No. of Contact Classes: 60

Course Name: Project Management (Minor)

Credits:4
(Internal Assessment 40 Marks + End Term Exam. 60 Marks)= Total Marks: 100

Course Contents
UnitI:Introduction
Concept and attributes of Project, Project lifecycle, Project Planning, Monitoring and Control,
identification of investment opportunities, evaluation and termination, Project Management
Information System-Meaning and concept ,Pre-Feasibility study.

Unit II: Project Preparation Technical Feasibility, Marketing Feasibility, and Financial
Planning: Estimation of Costs and Demand Analysis and Commercial Viability, estimation
of fund requirement, sources of funds
Unit III: Project Appraisal Environmental Analysis, Social Cost and Benefit Analysis and
approaches, Shadow pricing and social discount rate-concept

Unit IV: Issues in Project Planning and Management

Cost and Time Management issues in Project Planning and Management, Work break down
structure, Scheduling Techniques-(PERT&CPM).-Practical questions on Determination of
CPM, and Network diagram( Activity on Node Method)

SuggestedReadings

• [Link] Preparation,[Link].
• Gido,Jack,.AndClements,[Link].
• Gray,CliffordF.,Larson,Eric
W.,andDesai,[Link]:[Link]
cation.
• [Link] ManagementandAppraisal,OxfordUniversityPress
• Gido,Jack,.andClements,[Link] [Link]
• SinghNarendra,Project ManagementandControl,HimalayaPublishingHouse
 Course Name: Business Communication (AEC 4)
Credit: 2
(Internal Assessment 20 Marks + End Term Exam. 30 Marks) Total Marks: 50

Unit1:Report Writing:
Business reports, Types, Characteristics, Importance, Elementsof structure, Process of writing,
Order of writing, the final draft, checklists for reports.

Unit2: Vocabulary:
Words of ten confused, Words of ten misspelt, Common errors in English.

Unit3:OralPresentation:
Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids.

SuggestedReadings:

1. Bovee,andThill,BusinessCommunicationEssentials,PearsonEducation
2. ShirleyTaylor,CommunicationforBusiness,PearsonEducation
3. LockerandKaczmarek,BusinessCommunication:BuildingCriticalSkills,
McGrawHillEducation
4. HertaAMurphy,HerbertWHildebrandt,[Link],EffectiveBus
inessCommunication(SIE),McGrawHillEducation
5. DonaYoung,Foundationsof BusinessCommunication:
AnIntegrativeApproach,McGrawHillEducation
6. [Link],[Link],KathrynRentz,PaulaLentz,andNeerjaPan
de,
BusinessCommunication:ConnectinginaDigitalWorld(SIE),McGrawHillEducation

Note:Latesteditionoftextbooksmaybeused.
 7th Semester

Paper / Course 1: Quantitative Methods in Business

Course Outcome:

CO1: Describe the utility of sampling dist for estimation

CO2: Apply statistical method to solve business problem

CO3: Outline the differences between correlation & regression

CO4: Estimate variability, Inequality and Uncertainty

CO5: Use the knowledge of Uncertainty in decision making.

N.B.: At least three classes should be devoted to a discussion on probability, probability

distribution, mathematical expectation and normal probability distribution before teaching the
topics included in the syllabus.

Unit I: Sampling Distribution and Theory of Estimation

Concept of Sampling fluctuations, sampling distribution of a statistic and its standard error,
statement of Central Limit Theorem, estimation of the mean and the variance of the sampling
distribution of the sample mean, point estimation and interval estimation for population parameter.

Unit II: Testing of hypothesis

Null hypothesis, alternative hypothesis, simple hypothesis, composite hypothesis, Type I error,
Type II error, level of significance, critical region, distinction between parametric and non-
parametric tests, tests based on standard normal test or Z –test, t-test, chi-square test, F-test, paired
–sample sign test, wilcoxon signed Rank-sum test, Mann-Whitney U-test, Run test and Median
test for randomness.

Unit III: Partial and Multiple Correlation and Regression, Association of Attributes:
Concept of partial and multiple correlation and regression, various formulae and problems, uses
and limitations of partial and multiple correlations and regressions, coefficient of multiple
determination; Association of attributes: concept, order of a class, class frequency, consistency of
data, kinds of association of attributes, methods of measuring association between two attributes,
partial association.

Unit IV: Measures of Inequality

Standard deviation and variance, coefficient of variation, Lorenz curve and Gini coefficient,
Pareto’s Law of income distribution, deprivation index.

Unit V: Statistical Decision Theory

Basic terminologies in decision theory, payoff table, opportunity loss table, steps in decision
making process, decision making under conditions of uncertainty and risk, decision trees,
advantages and limitations of decision trees.

Books Recommended:

1. Essential Statistics for Economics and Business Studies: Padmalochan Hazarika, Akansha
Publishing House, New Delhi.

2. Business Statistics: S. Saha, New Central Book Agency.

3. Basic Statistics: B.L. Agarwal, New Age International Limited.

4. Statistics for Management: Prentice Hall of India Limited Levin Richard, and Rubin David

5. Quantitative Techniques for Decision Making: Anand Sharma, Himalaya Publishing

House

Paper/ Course 2: Economic Legislations

Course Outcomes

CO1: Analyze business practices in the light of Competition Act

CO2: Demonstrate the role of FEMA in facilitating external trade

CO3: Infer the role of Legal Metrology Act for standardization and regulation of weights and
measures

CO4: Identify how SEBI protects investors and promotes the development and regulation of
Securities Market

CO5: Analyze the impact of Environmental Laws on business practices and the role of RTI Act
2005

Unit1: Competition Act. 2002

Objective and definitions- Prohibition of certain agreements, abuse of dominant position and
regulation of combinations- Competition commission of India: duties, powers and function of
commission- Duties of Director General, Penalties- Provisions relating to finance, account and
audit- Miscellaneous provisions.

Unit II: Foreign Exchange Management Act. 1999

Objects and definitions- Regulation and management of foreign exchange, Dealings in foreign
exchange, holding of foreign exchange etc, current account transactions, capital account
transactions, export of goods and services, realization and repatriation of foreign exchange,
exemption, authorized person- contravention & penalties- Adjudication & appeal, directorate of
enforcement- Miscellaneous provisions.

Unit III: Legal Metrology Act 2009

Preliminary, standard weights & measures, Appointment and powers of Director, Controller and
powers Legal Metrology Officer, Verification and Sampling weight and measures offences and
penalties Legal of Metrology (packaged commodities Rules 20)

Unit IV: Securities and Exchange Board of India Act. 1992

Objects, organization and management of SEBI- powers and functions of the board- registration
certificate- provisions relating to finance, accounts and audit- penalties and adjudication-
Securities appellate tribunal.

Unit V: Prevention of Money Laundering Act, 2002

Definition- offences- punishment for money laundering –attachment of properties- adjudicating
authorities- Banking Companies and Financial Institutions to maintain records- summons searches
and seizures- special counts- authorities- reciprocal arrangement for assistance in certain matters
and procedure for attachment and confiscation of property.

Unit VI: Law relating to pollution control and environment protection

Sailent features of the Air (prevention and Control of Pollution) Law, Water and Environment
(Protection) Law- various Boards and their functions and powers; duties of occupier of specified
industries to ensure adherence to standards; offences by companies. Legal and regulatory
framework, procedures of obtaining various environments clearances: role and functions of
Environment Tribunal Authority.

Unit VII: The Right to Information Act 2005

Preliminary, right to information and obligation of public authority, The Central Information
Commission, the State Information Commission, powers and functions of the Information
Commissions, appeals and penalties.

Books Recommended:

1. Economic Laws- Taxman Publication

2. Foreign Exchange Law & Practice- Gupta S.k. & Ajay Jain

3. Commentaries on Essential Commodities Act.- D.P. Varshini.

4. Essential Commoties Act Sarjoo Prasad.

5. Lall’s Commentaries on water and Air Pollution Act- Law Publisher, Allahabad

6. Economic Laws & Practice- Sanjeev Kumar (Vrinda Publication)

7. R.T. Act., 2005.

8. Economic Labour & Industrial Laws- Gulshan & Kapoor.

Paper /Course 3 A:Financial Reporting and Analysis

 Credit:4

Course Outcome:

CO1: Finalize with the idea of Indian and International Accounting Standard and identify its
convergence.

CO2: Interpret the Conceptual framework for the preparation and presentation of financial
statements

CO3: Prepare financial statements in accordance with the regulatory framework

CO4: Apply the Accounting Ratios for performance evaluation of corporate entities.

CO5: Using the Accounting tools (ratio) for diagnosing financial health of corporate entities.

Unit I: Conceptual Framework of Accounting:

(a) International Accounting Standards Committee Foundation (IASCF) and its objectives and
responsibilities; International Accounting Standards Board and its objectives and responsibilities;
International Financial Reporting Interpretations Committee (IFRIC); Scope and process of
issuing International Financial Reporting Standards (IFRS). The conceptual framework for the
preparation and presentation of financial statements

I. Issued by the ICAI, and Issued by the International Accounting Standards Board (‘IASB’)
– under IFRS

Unit II: Regulatory Framework and National differences:

(a) The regulatory frameworks for the preparation and presentation of financial statements:
Relevant provisions of Companies Act and compliance with the Accounting Standards and SEBI
Guidelines.

(b) Comparison of Indian Accounting Standards and IFRS.

National differences in financial reporting practices; Reasons for national differences in financial
reporting practices; Attempts to reduce national differences;

Unit III: Reporting Criteria:

Criteria for information appearing in a published income statement and balance sheet;
Reporting comprehensive income; Segmental reporting; Accounting policies; Directors’ report;
Notes to the accounts.

Unit IV: Analysis and interpretation of Financial Statement:

Application of Accounting Ratios for Performance Evaluation (Activity and Profitability), for
Financial Health (Solvency and Structural Analysis) and for Inter Firm Comparison and industrial
averages.

Common size Statement, Trend Analysis, Comparative Statement. Funds Flow Analysis
and Cash Flow Analysis

Unit-V: Valuation of Assets, Liabilities and Owners’ Equity ,Application of relevant Accounting
Standards

Books Recommended:

1. Financial Statement Analysis- Foster, Pearson Education, New Delhi.

2. Financial Policy and Management Accounting, - Bhabatosh Banerjee, Prentice hall of

India, New Delhi.

3. Financial Statement Analysis – Sujit Sikidar & H.C. Gautam, New Central Book Agency,
Kolkata

4. Management Accounting – M.Y. khan and P.K. Jain, Tata McGraw Hill Publishing Co.
Ltd. New Delhi.

5. Financial Accounting for Business Managers Ashis Kumar Bhattacharjee, Prentice Hall of
India, New Delhi.

6. Accounting Theory- L.S. Porwal, Tata McGraw Hill Publishing Co. Ltd., New Delhi.
 Paper / Course 3 B: Financial Markets and Institutions

Credit:4

Course Outcome:
CO1: Demonstrate the diverse components and structure of Indian Financial System
CO2: Analyze the role of financial market and its instruments
CO3: Analyze the role of capital market and its instruments
CO4: Appraise the importance of banking and its operations in financial system.
CO5: Compare and contracts between banking and non banking financial institutions .
Unit-I

Review of Financial System – Components, Functions, Institutions; Review of Banking System

- Banking and Non-Banking Financial Institutions; Financial Development and Economic
Development, Flow of Funds Accounts; Financial Development and Economic Development,
Flow of Funds Accounts, Indicators of financial Development; Integrated Financial Markets in the
Globalised Environment and Financial Sustainability; Reforms in the Indian Financial System.

Unit II

Financial Markets- Functions, Types; Money Market: Nature and Scope, Types of money
markets and instruments: Call Money Market, Treasury Bill Market, Commercial Bills, Certificate
of Deposits, and Repos, Performance of Money Market in India; Capital Market: Nature and
Scope, Types: Primary Market- Equity Market, Debt Market, IPOs, and Private Placement;
Secondary Market- stock exchanges, their functions, Trading Mechanism, Security Depositories
and its Benefits- NSDL and CDSL.

Unit III

Derivatives Market: Meaning, Nature and Scope, Significance of derivatives; Types- Commodity
Vs. Financial Derivatives - Forward, Futures and Options , Pricing of Futures and Options - Factors
affecting prices- pricing models, Binomial Pricing Models, Black & Scholes Pricing Model,
Pricing of Index futures; Trading , clearing and settlement mechanism in Futures and Options;
Derivative markets in India.

Unit IV

Financial Inclusion and Microfinance: Concept of Financial Inclusion, Exclusion and extent of
of Financial Exclusion, History and Evolution of Financial Inclusion, Government Policy on
Financial Inclusion- Various financial inclusion schemes in India, Financial Inclusion through
Microfinance, Concept of Microfinance- Products and MFI Models, microfinance delivery
methodologies, Recent Development in Microfinance in India.

Unit V

Innovative Financial Services: E-Banking – Concept of E-Banking and its importance, Role of
E-Banking in Digitalised Economy, Benefits of E-Banking, Traditional Banking vs. Digital
Banking, Smart Bank Strategy- Big data technology, Cloud Computing, Artificial Intelligence in
Banking; Venture Financing- Startup Financing - Bootstrapping- Angel Investing; Crowd
Funding- Peer to Peer lending; Fintech Innovations- Fintech Firms, their functions and operations,
Block Chain, E-Commerce; Digital Currency- Centralized vs. Decentralized Digital Currency,
Crypto Currency- Evolution, Nature and Scope; Trading Mechanism; Benefits and Risk,
Regulations.

Suggested Books:

1. The Indian Financial System by Bharati Pathak, Pearson Education.

2. Financial Institutions and Markets by L M Bhole, Tata MC Graw Hill.

3. Dynamics of Financial Markets and Institutions in India by R M Srivastava and Divya

Nigam, Excel Books.

4. Indian Financial System by H R Machiraju, Vikas Publishing House.

5. The Indian Financial System and Development by Vasant Desai, Himalaya Publishing
House.

6. John C. Hull, Options, Futures, and Other Derivatives (10th Edition).

7. Sheldon Natenberg, Option Volatility and Pricing: Advanced Trading Strategies and
Techniques (2nd Edition).

8. Kerry Back, A Course in Derivative Securities: Introduction to Theory and Computation.

9. Microfinance: Perspectives and Operations By IIBF, Macmillan.

10. Understanding Microfinance By D K Nanda, Wiley India.

Paper/ Course 3 C: International HRM

Credit:4

Course outcome
CO1:Distinguish between domestic and international HRM strategies, focusing on integrating key
HRM issues into effective global practices.
CO2:Develop global HRM competencies, exploring globalization strategies and essential skills
for international managers.
CO3:Enhance skills in cross-cultural negotiation and training, and improve communication across
diverse cultures to boost organizational effectiveness.
CO:4Manage global employment relations, including expatriation, international staffing, and
performance management in multinational settings.
CO:5Implement international compensation strategies, understanding theories and components to
align with global standards and goals.
UNIT1. Introduction, Issues in HRM, Domestic and International HRM Strategy.

UNIT 2. International Business and HRM- Globalisation Approaches & Strategy,

Competency required for International managers.

UNIT 3. Cross Cultural negotiations and training, multiculturalism communicating across

cultures, cultural differences.

UNIT 4. International Labour Market, Global Employment Relations, Expatriation &

Repatriation. International staffing approaches & Team, multinational performance management,
rewards and benefits.

UNIT 5. International compensation approach and practices- theories, components,

packages.

UNIT 6. HRM in International M&A & outsourcing its HR implications.

UNIT 7. Managing equality, diversity and inclusion in workplace.

Suggested Readings:

1. Multicultural Management: Farid Elashimawi and Philip R. Harris, Synergy Books

International.

2. Multinational Management: John B. Cullen, South Western- Thomson hearning.

3. Global Challenges: Framework for HRM- Paul Evans, McGraw Hill.

4. International Human Resource Management- Anne-wie Harzing and Joris Van

Ruyssevcldt, Sage

5. International Human Resource Management: Peter J. Dowling and Device E. Welch,

Thompson- hearning.

6. International Human Resource management; K. Aswathappa and Sadhna Dash, McGraw

Hill.
 Paper / Course 3 D: Marketing Policy Analysis

Credit:4

Course Outcome:

CO1: Analyze marketing challenges in India, applying holistic concepts like the 4A’s, target
market selection, and positioning strategies.

CO2: Develop product policies focused on differentiation, branding strategies, and maintaining
brand associations to enhance brand equity and loyalty.

CO3: Design integrated marketing communications, managing mass communications including

advertising, promotions, and personal selling.

CO4: Implement pricing strategies, manage marketing channel structures, and address channel
conflicts effectively.

CO5: Coordinate retail and non-store strategies, addressing issues like CRM, ethical e-marketing,
green marketing, and social media tactics.

Unit I : Marketing challenges in a liberalizing and globalizing India; Holistic marketing concept;
the value framework, Relationship of marketing with other functional areas, 4A’s of Marketing,
Target Market Selection, Positioning- Concept and process, 7 P’s and 7C’s.
Unit II: Product Policies; Differentiation; Challenges in new Product Development; Branding
Strategies & Packaging, Role of Brands, Brand Equity, Brand Loyalty, Brand Awareness, Brand
Associations, selection, creation & maintaining Associations

Unit III: Importance of Integrated Marketing Communication, Developing effective

communication; Managing Mass Communications: Advertising, Sales Promotion, Events and
Public relations, Personal selling

Unit IV : Pricing Strategies; Setting the price; Adapting the price and responding to price changes;
Marketing Channels structures & functions, Channel design & Implementation, Channel Power,
Conflict, Cooperation and Competition.

Unit V :Retail Organisation, Retail Planning Strategic issues in retail, Non store retailing &
electronic channels, Market logistics .Direct marketing ,Types and benefits, Online advertisement
and promotion ;Ethical issues in E-marketing, Scope of CRM, Green Marketing and sustainability
issues in Marketing, Aspects of Social Media Marketing.

Books Recommended

1. Philip Kotler, Keller Lane Kevin, Marketing Management, Prentice Hall of India, 2005.

2. P.K Agarwal, Marketing Management an Indian Perspective, Pragati Prakasan, 2003.

3. Judy Straus, Adel EL-Ansary, Raymond Frost, E-Marketing, Prentice Hall of India, 2004

4. Roger J Best, Market Based Management Strategies fro Growing Customer value an
profitability, Prentice Hall of India Pvt Ltd, 2004.

5. V.S Ramswamy, S Namakumari, Marketing Management Planning, Implementation and

Control, Macmilan India Ltd, 2001.

6. Dr. S.L Gupta, Brand Management, Text & Case an Indian Perceptive, Himalayan
Publication House, 2000.
7. Kumar, Marketing Branding, Perason Education, Delhi-92.

8. Cox Roger, Brittain Paul, Retailing An Introduction,2006, Pearson Education

9. Coughlan, Anderson, Stern, Ansary, Marketing Channels, Sixth Edition,2006, Pearson

Education

10. Aaker A. David, Managing Brand Equity,1991,The Free Press

11. Badi R.V, Badi N.V,Rural Marketing,2009, Himalaya Publishing House

12. Keller Lane Kevin, Strategic Brand Manager, Building, Measuring and Managing Brand
Equity, 2007, Pearson Prentice Hall.

Paper/ Course 4A: Advanced Cost and Management Accounting

Course Outcomes Credit:4

CO1: Identify various cost concepts used for decision making

CO2: Analyze the management control system and responsibility accounting

CO3: Demonstrate the use of budgetary control and management information system in decision
making

CO4: Discuss the concept of value analysis, cost control, cost reduction and cost compliance
reports

CO5: Examine the various contemporary techniques of cost and management accounting like
activity-based costing, target costing etc.

Unit I

Const concepts and Analysis:

(a) Various cost concepts for decision making; Relevant costs for decision making;
(b) Cost Volume Profit Analysis; Break Even Point; Limiting factors;

(c) Short term decision making: pricing, product mix, make or buy, multiple scarce resource
problems, shut down etc.

Unit II:

Concept of Responsibility Accounting; Responsibility Centres – Cost Centre, Revenue Centre,

Profit Centre, Investment Centre. Responsibility Performance Reporting. Divisional Performance
Measurement – Measures of Performance: Return on Investment (ROI) Versus Residual Income
(RI); Non- Financial Performance Measures; Transfer Pricing Methods, Safe Harbour Rules.

Unit III:

Budgetary control: Behavioural aspect of Budget, Preparation of Cash Budget and Flexible
Budget, Performance Budgeting and Zero-based budgeting.

Unit IV:

Management Information System: Concept, Objectives, Functions, types and nature or Reports
and their contents. Application of computer in Management Accounting Purposes.

Unit V:

Value analysis, cost control and cost reduction, and productivity, cost efficiency and effectiveness.
Management Audit and Cost Audit. Cost accounting records under companies Act 2013, ,

Unit VI:

Activity based costing; Target Costing, Life Cycle Costing, Throughput Accounting Human
Resource Accounting; Environmental Accounting, Management Audit.

Books Recommended:

1. Advanced Cost Accounting- Khan & Jain

2. Cost Accounting- B. Banerjee, PHI Pvt. Ltd., New Delhi..

3. Principles and Practice of Cost Accounting- N.N. Prasad, Book Syndicate.

4. Principles and Application of Cost Accounting- Mitra & Ghosh, Tee Dee Pub.

5. Cost and Management Audit- Saxena, Vishist, Sultan Chand & Sons, New Delhi.

6. Introduction to Management Accounting- Pearson Education, Delhi 092.

7. Management Control Systems- Anthony, Weldon & Vancil.

8. Management Accounting- Shastry & Dhameja.

9. Cost Accounting by B.K. Bhar, Allied Publishing Co. Ltd. Kolkata.

10. Management Accounting by Anthony and Gobindarajan.

Paper/Course 4 B: International Financial Management

Credit:4

Course Outcome

COI: Identify the concept of international finance and international trade

CO2: Examine the International Monetary System and various international finance
markets
CO3: Analyse the various aspects of Foreign Exchange Market
CO4: Examine the various Exchange Rate Theories
CO5: Identify foreign exchange exposure and hedging strategies

Unit I:

International Financial Management – Nature, Scope and Importance, Growth and Development
in International Finance Function of Multinational Firms, International Flow of Funds, Balance of
Payments- Components, Factors affecting BOP Account.

Unit II:
International Trade: Gains from International Trade, Theories of International Trade, World Trade
Organizations, India’s International Trade, International Trade Finance.

Foreign Investment: Foreign Direct Investment (FDI) - Types of FDI, Determinants of FDI,
Benefits and Limitations of FDI, FDI Policy of India.

Unit III:

International Monetary System. Exchange Rate Regimes Gold Standard, Gold Exchange Standard,
Bretton Woods System, Post- Bretton Woods System, Alternative Exchange Rate regimes- Fixed
Exchange Rate and Floating Rate Regimes, Currency Convertibility- Revenue and Capital
Account Convertibility.

International Monetary Fund, World Bank and European Monetary System.

Unit IV:

Foreign Exchange Market, Structure of Foreign Exchange Markets and Participants, Types of
Transactions, Mechanism of Currency Dealing. Exchange Rate Quotations, Arbitrage, Forward
Rates and Future Spot Rates, Network for International Transactions-SWIFT and CHIPS. Foreign
Exchange Market in India.

Unit V:

International Parity: Exchange Rate Determination, Factors Influencing Exchange Rates,

Exchange Rate Theories: Purchasing Power Parity Theory, Interest Rate Parity, Forward Rate
Parity Theory, The Fisher Effect Theory and International Effect Theory, Inter-relationship of
Parity Conditions. Exchange Rate Forecasting- Balance of Payment Approach, Monetary
Approach, Asset Approach, Portfolio Balance Approach.

Unit VI:

Nature and measurement of exposure and risk- defining foreign exchange exposure and risk, Types
of Exposure - transactions exposure, translation exposure, operating exposure, Management of
Exposure – Hedging and Operational Techniques.
Books Recommended:

1. Fundamentals of International Financial Management- S. Kevin. Prentice Hall India.

2. International Financial Management- V. Sharan, Prentice Hall of India, New Delhi.

3. International Financial Management- T Siddiah, Pearson

4. International Financial Management- P.G. Apte, Tata McGraw Hill.

5. Multinational Financial Management- Shapiro, Prentice Hall India.

Syllabus Designed by: Prof. S. K. Mahapatra, Department of Commerce, Gauhati University,

skmahapatra@[Link]

Paper/Course 4 C: Compensation Management

Credit:4

Course Outcomes:
CO1: Analyze compensation management fundamentals, including objectives, influences, and
wage theories, and explore compensation policies in India.
CO2: Assess employee compensation's link with the labor market, understand statutory benefits,
and apply job design and evaluation methods.
CO3: Develop performance-related compensation systems using metrics like MBO and BARS,
and manage team-based rewards.
CO4: Interpret and apply compensation laws like the Payment of Bonus Act 1965 and explore
international compensation management.
CO5: Integrate compensation strategies with organizational goals to boost workforce motivation
and ensure legal compliance.
Unit-I: Introduction to Compensation Management:

Objectives components, factors influencing compensation, theories of wage determination, Need

based minimum wage, Living Wage, Fair Wage, Compensation Benchmarking, Broad band Play
Plan, Executive Compensation; Compensation Policies in India.

Unit-II: Employee Compensation and the Labour Market

Unemployment, Employee Benefits, Types, Statutory Employee Benefits in India. Compensation

and Job Design- strategies and techniques, components, job specification, Job Evaluation- methods
of Job assessment.

Unit III: Performance Related Compensation

Performance Related Pay, Performance Metric, Dimensions of Performance- MBO, BARS, etc.
Team based performance, Rewards.

Unit IV: Compensation Laws

Payment of Bonus Act 1965, International Compensation Management, Components and

Approaches.

Suggested Readings

• Aswathappa, K. Human resource & personal management (text & cases). New Delhi: Tata

McGraw-Hill.

• Mamoria, C. B., & Gankar, S.V. Personal management (text & cases). New Delhi: Tata

McGraw-Hill.

• Rao, T. V. (2015). Performance Management: Toward organizational excellence. Sage

Publication.

• Compensation planning, George T Mulkovich& Jerry Newmann, McGraw Hill Publication

2.
• Compensation and reward management, B. D. Singh, Excel Public

Paper 4 D: International Marketing

Credit :4

Course Outcome:

CO1: Apply the key terms, definitions, and concepts used in marketing with an international
perspective and Anticipate changes in the operating environment of a business on a global level

CO2: Evaluate different cultural, political, and legal environments influencing international trade

CO3: Apply basic internationally oriented marketing strategies

CO4: Evaluate the impact of global trade organizations and agreements, such as the World Trade
Organization (WTO)

CO5: Examine the role of various international marketing institutions

Unit I:

Framework of International Marketing: concept, scope its growing importance, factors affecting
international marketing; controllable and uncontrollable factors; International Marketing
environment: cultural, political, geographical economic and legal requisitions trade clearance
(tariff and non-tariff behaviour). Hofstede’s dimensions. Management Orientation in Global
Marketing.

Unit II:

Market Selection- Market profiling, market segment selection. Market entry strategies: Market
Agreements in Force Free trade zones. Organization of International Marketing activities,
Organization Structure, Global Marketing Information system and research. Management of Sales
force.

Unit III:

International Marketing decision; International product planning Product design strategy, new
product development; branding packaging and labeling. International pricing strategy. Pricing
objectives, pricing methods dumping, transfer pricing, retrograde pricing,

Unit IV:

International Channels of Distribution; International channel system direct exports, indirect

exports, marketing environment and distribution strategies, international logistics. International
promotion: determining advertising strategy, communication mix role of export organization,
management of sales force.

Unit V:

WTO and trade liberalization; Institutional Framework for International Business ; Central
advisory Bodies; Export development councils, commodity boards, Export promotion council,
ITPO, STC, MMTC, India’s foreign trade and balance of payment position. Export procedure and
documentation, export incentives and subsidies. Export Finance- EXIM Bank, Institutional
Finance; ECGC and export credit insurance.

Books Recommended:

1. International Marketing- Francis Cherunilam, Himalaya Publishing House.

2. International Marketing- Subhash C. Jain, Asian Book Pvt. Ltd., New Delhi, 2001.

3. International Marketing- Sreenivasan, Prentice Hall India.

4. International Marketing- Onkvisit and Shaw, Pearson.

5. Global Marketing Management- Warren J. Keegan, Pearson.

Paper/Course 5: Research Methodology

Course Outcomes
CO1: Identify the conceptual framework in research methodology and understand the research
design
CO2: Select an appropriate sampling technique for a given study
CO3: Classify from one to other methods of collecting primary and secondary data for given study
CO4: Select appropriate tool for hypothesis testing
CO5: Develop a report for research article and Project report

Unit I:

Concept and nature of research, objectives of research, criteria of a good research, social science
research, business research, approaches to research-qualitative and quantitative research, types of
research- pure and applied research, descriptive and analytical research, exploratory and empirical
research, case study research, difficulties of social science research in India. Defining research
problem, components of research problem, selection and formulation of research problem;
formulation of hypothesis

Unit II
Sampling Design: meaning and significance of sample, sampling process, principles of sampling:
essentials of a good sample, methods of sampling: random sampling, stratified sampling, judgment
or purposive sampling, double and multistage sampling; determination of sample size.

Unit III:

Data Collection: types of data, methods of collection of primary data, collection secondary data
and limitations of secondary data.

Unit IV:

Data processing, analysis and interpretation: steps in data processing, editing, coding,
classification and tabulation, analysis and interpretation of data.

Unit V:

Test of Significance and Analysis of Variance (ANOVA): testing of hypothesis, Z-test, chi-squire
test and F-test; ANOVA: meaning, basics principles, assumptions, one-way and two-way
ANOVA.

Unit VI:

Report Writing: Types of report, steps in report writing, format of report, presentation style.

Books Recommended:

1. Research Methodology in Social Science- P. Sarvanavel, Katiab Mahal.

2. Research Methodology in Management- V.P. Michael, Himalaya Publishing House.

3. Research Methodology: Methods and Techniques- C.R. Kothari, New Age International.

4. Research Methodology for Business Students- M. Saunders, Philip Lewis and Adrian
Thornhill, Pearson Education.

5. Statistics for Management- R.I. Levin and D.S. Rubin, Prentice Hall of India.

********************************************************************

8th semester
 Course 1: Organisation Behaviour

Course Outcomes:
CO1: Analyze foundational concepts of Organizational Behavior, emphasizing cultural
differences, workforce diversity, and cross-cultural sensitivity.
CO2: Examine personality theories and their impact on workplace behavior, with a focus on
perceptual influences and attribution processes.
CO3: Evaluate motivation theories and job design strategies, particularly addressing the role of
stress and its management in organizational contexts.
CO4: Investigate the dynamics of organizational structures, strategies, and culture, including
conflict management and the influence of power and politics.
CO5: Apply theories of learning and behavior modification to improve performance management
and enhance group effectiveness in organizations.

Unit I: Introduction to Organisational Behaviour: Organisation Behaviour Framework;

contributing disciplines to OB, Challenges and Opportunities of OB, Cultural Differences and
work related attitudes, managing work force diversity, cross cultural sensitivity- Hofstede’s
dimensions, Managing through knowledge: Behaviour in terms of emerging organisations.

Unit II
Personality, Perception, and Attribution:-
Personality and attitude- Personality determinants- Personality theories- Big Five Personality
model, emotional intelligence, individual’s personality and work place, organisational
socialisation.
Perception- Perceptual Selectivity- Perceptual Errors-Perceptual Organisation- - Impression
Management- Attribution in Organisation: process theory and errors.
Unit III
Motivation: motivation at work-design, traditional and modern approach motivating through job
design. Stress and wellbeing at work, Approaches to stress; Individual and organisational factors
to stress, consequences of stress on individual and organisation, management of stress.

Unit IV
Organisational Dynamics
relationship between organisation structure, system, and strategy; Organisational conflict-
Managing conflict - reasons, types and strategies, Organisational change and Organisational
development-concept and intervention techniques, organisational culture and climate; Power and
Politics.
Unit V
Learning and Reinforcement: Importance and Barriers to learning, Behavioural models and
theories of learning- Cognitive and Programmed Learning- Contingencies of Reinforcement-
Positive reinforcement- Negative Reinforcement- Behaviour Modification- Performance
management.
Unit VI
Group Dynamics: Group behaviour and norms, group decision making, Group Formation- stages
of group development, Group effectiveness Cohesiveness, Group think, Work teams in modern
work place, Common Threats to Group Effectiveness, Managing Culturally Diverse Group;
Negotiation Techniques.

Recommended Books:
1. Organizational Behaviour, latest Ed. - Stephen Robbins, Judge, Sanghi, Pearson.
2. Organizational Behaviour - Fred Luthans, McGraw Hill
3. Organizational Behaviour - [Link], Himalaya Publishing.
4. Organizational Behaviour - Jit [Link]
5. Human Relations & Organizational Behaviour - [Link]
6. ORGB- A South Asian perspective, Nelson, Quick, Khandelwal, CENGAGE Learning.
7. Understanding Organisational Behaviour, Pareek & Khanna- Oxford University Press.
8. Organisational Behaviour- S.S. Khanka, S. Chand Publishing.

Course 2: Tax Planning

Course Outcome

CO1: Identify the principles of tax planning and management

CO2: Develop tax planning strategies based on the Income Tax Act
CO3: Identify strategies for managing taxation on capital assets and gains, leveraging exemptions
to optimize tax liabilities for both long-term and short-term capital gains.
CO4: Examine tax planning techniques for various income sources and understand the taxability
of government securities and dividends
CO5: Assess tax planning for partnership firms and companies and other forms of business
ventures.

Unit I:
Meaning concept of tax planning and tax management- distinction between tax planning, tax
evasion and tax avoidance with illustrations. Tax planning through selection of suitable form of
business organization, selection of type of business and industry and location; diversion of income
and application of income.
Unit II:
Tax planning through the provisions of section 10 of the Income Tax Act. Relating to ‘tax free
incomes’- tax planning in regard to salary income of an individual; deductions and exemptions
allowed in computing income from salaries and income from house property. Tax planning in
regard to setting up and dates of commencement of business, make or buy decision; valuation of
stock and export and domestic sales decision.

Unit III:
Capital assets in the context of capital gains and assets outside the purview of capital gains-
taxation of long term and short term capital gains and exemptions thereof, for tax planning
purposes.
Unit IV:
Tax planning in regard to residuary and non-residuary headings of income from other sources;
taxability of interest on government securities and dividend from Indian companies- Tax planning
and clubbing of incomes under section 64 of the IT Act. Important factors to be considered in
regard to tax planning in case of an individual with reference to splitting of income and investment
of surplus funds in selected securities. Tax planning and tax deducted at source and advance
payment of tax by an individual assesses.
Unit V:
Tax planning by a partnership firm assessed as such and as association of persons. Tax planning
by a company through the timing of payment of statutory dues, joint ventures abroad and foreign
collaboration and transfer from holding company to subsidiary. Function of the tax planning
department of a company Fringe benefit tax.

Books Recommended:
1. Taxation- Vinod Kr. Singhania, Taxmann Publication, New Delhi.
2. Official publication of national institute of Financial Planning, New Delhi.
3. Official Publication of CBDT, New Delhi.
4. lal: Direct Taxes, Income Tax, Wealth Tax and Tax Planning; Pearson Eduction, New
Delhi.

Course 3: Global Business Environment

Course Outcomes:

CO1: Analyze global business environments, focusing on economic, legal, political, and cultural
factors, with insights into transitioning economies.

CO2: Compare distinctive management styles in Korea, China, and Japan, highlighting key
differences and impacts on business operations.

CO3: Evaluate international relations and global issues like the North-South divide, climate
change, and migration challenges.

CO4: Examine globalization's effect on industrialization, including the role of the WTO, ethics in
MNCs, and entry mode decisions.

CO5: Develop negotiation and cross-cultural communication skills, emphasizing effective styles,
strategies, and procedures.
Unit1. Business Environment- Economic, Legal, Political, Cultural Environment. Transition
economy.

Unit 2. Management Styles around the world- Korean, Chinese and Japanese Management styles.

Unit 3. International Relations today- International Political Economy, Economic order of the
present world, North-South Divide, Regional Organisations, Global Warming and Climate
Change, International migration- issues and Challenges.

Unit 4. Globalisation and Industrialisation- The global local dilemma, WTO and World Trade,
concepts of techniques of foreign policy, FDI, Ethics and Social responsibility, challenges in
MNCs, MNC entry modes, Factors affecting choice of modes.

Unit 5. International negotiations and cross-cultural communications- negotiations &

communication styles, strategies, steps and procedure.

Unit 6. Indian Business environment- PSUs- Sickness, revival, restructuring and disinvestment.
PPP, India’s latest FDI, small business as MNCs. ESG and Sustainability issues in business.

Suggested Readings:

[Link] Environment -Indian and Global perspective; Faisal Ahmed

2. The Business Environment: a global perspective: Ian Worthington and others: Pearson

3. The Global business environment-meeting the challenges-Janet Morrison, Palgrave. McMillian

publication

4. Business Environment Text and Cases by Francis Cherunilam

Course 4: Entrepreneurship Management

Course Outcomes:

CO1: Analyze the evolution of entrepreneurship, including its impact on economic development
and its significance in the Asia Pacific region.

CO2: Evaluate the interplay between creativity and innovation in entrepreneurship, discussing
theories by Schumpeter and Drucker, and profiling successful entrepreneurs.

CO3: Develop plans for entrepreneurial ventures by identifying opportunities and assessing the
critical factors that influence venture success globally.
CO4: Assess the external environmental impact on entrepreneurship, focusing on environmental
scanning, eco-efficiency, and ethical business practices.

CO5: Explore international markets for new ventures, understanding the changing global
landscape and the support structures for international entrepreneurship.

1. Entrepreneurship and Economic Development, Entrepreneurship in Asia Pacific Region.

2. Entrepreneurship and Innovation, Categories and Sources of Innovation, Schumpeter and

Drucker’s philosophy on Innovation and Entrepreneurship. Creativity-Process and
Components, factors influencing Creativity, Linking Creativity, Innovation and
Entrepreneurship, Creative problem solving, Cases. Personality of Entrepreneurs.

3. Entrepreneurial Venture Planning-Opportunity recognition, discovery and assessment,

Triggers and barriers. Critical factors and stages in new venture development. Small
business -national and global context, Characteristics-success and failures, economic and
global significance

4. Entrepreneurship and Environmental Assessment-environmental scanning, ecoefficiency

and ecopreneurship, economic and industry environment, Ethics and business decisions,
ethical considerations, Entrepreneurship in the 21st century.

5. International markets and new venture opportunities, Changing International Environment,

Facilitating institutions for International Entrepreneurship Development, Age of gazelles,
GEM and its reports, Profiles & Cases (Both domestic & International)

6. Sample Business Plan- Managing key functions- marketing, operational, financial, legal
issues. Financing New Ventures- equity finance, debt finance, debt vs. equity, short vs.
long term, financing challenges for start-ups.

7. Intellectual property rights- issues and process. Contemporary issues- Social

Entrepreneurship, Home based entrepreneur, environmental issues. Case Studies

Suggested Readings:
 1. Indian Entrepreneurship and Industries: Challenges Ahead- Dr. Vivek Deolankar,
Commonwealth Publishers, New Delhi, 1996.

2. Management of Small Scale Industries- Dr. Vivek Deolankar, Commonwealth Publishers,

New Delhi, 1996.

3. Entrepreneurship of Small Scale Industries; Concept Growth Management M.U.

Deshpande, Deep and Deep Publications, New Delhi, 1982.

4. Small-Scale Industries and Entrepreneurship- Dr. Vasanta Desai, Himalaya Publishing, 1st
Edn. 1995.

5. Entrepreneurial Challenge in Under Developed Sectors- P. Subba Rao & M. Sundaram,

Entrepreneurial Development Programme Series, Kanishka Publishers Distributors, Delhi,
1993.

6. Self-Mode Impact Making Entrepreneurs- Research Teamby Gautam Raj Jani and M.
Akbar Ansari, Entrepreneurship Development Institute of India, Ahmedabad 1988.

7. No-born- The created entrepreneurs- Jose Subastian and Thakur, Entrepreneurship

Development Institute of India, Ahmedabad 1994.

8. Zimmerer: Essential of Entrepreneurship and Small Business Management, Pearson

Education, Delhi-6.

Course 5 One Seminar/Project Based Course and Presentation 4 Credit

For a Seminar/Project Based Course that requires students to select a project within their
specialized field (such as accounting, HR, marketing, or finance), and with supervisors also from
the same specialization
CO1: Identify and articulate key concepts and issues related to a specific topic within the field,
integrating current research and theories in preparation for a seminar or project.

CO2: Develop and execute a project that applies theoretical knowledge to practical situations,
demonstrating creativity and analytical skills in addressing real-world problems.

CO3: Utilize appropriate research methodologies and data collection techniques to gather, analyze,
and interpret data relevant to their seminar topic or project.

CO4: Construct a well-organized presentation that clearly communicates the objectives,

methodology, results, and implications of the seminar or project, adhering to academic and
professional standards.

CO5: Effectively defend the project or seminar findings and methodologies in an academic setting,
demonstrating the ability to engage with critical feedback and questions from an audience.