B.Com (Hons.

) CBCS

B. Com. (Hons.): Three-Year (6-Semester) CBCS

Programme
Course Structure
Semester I
Ability-Enhancement
BCH-1.1 Environmental Studies
Compulsory Course (AECC)-1
BCH-1.2 Financial Accounting Core Course C-1
BCH-1.3 Business Law Core Course C-2
BCH-1.4 Micro Economics Generic Elective (GE)-1

Semester II
Ability-Enhancement
BCH-2.1 Business Communication (Language-English/Hindi/MIL)
Compulsory Course (AECC)-2
BCH-2.2 Corporate Accounting Core Course C-3
BCH-2.3 Corporate Laws Core Course C-4
BCH-2.4 Macro Economics Generic Elective (GE)-2

Semester III
BCH-3.1 Human Resource Management Core Course C-5
BCH-3.2 Income-tax Law and Practice Core Course C-6
BCH-3.3 Management Principles and Applications Core Course C-7
BCH-3.4 Business Statistics Generic Elective (GE)-3
Skill-Enhancement Elective
BCH-3.5 E-Commerce
Course (SEC)-1

Semester IV
BCH-4.1 Cost Accounting Core Course C-8
BCH-4.2 Business Mathematics Core Course C-9
BCH-4.3 Computer Applications in Business Core Course C-10
BCH-4.4 Indian Economy Generic Elective (GE)-4
Skill-Enhancement Elective
BCH-4.5 Entrepreneurship
Course (SEC)-2

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B.Com (Hons.) CBCS

Semester V
BCH-5.1 Principles of Marketing Core Course C-11
BCH-5.2 Fundamentals of Financial Management Core Course C-12
Discipline Specific Elective
BCH-5.3 DSE-1 (Any one of Group A)
(DSE)-1
Discipline Specific Elective
BCH-5.4 DSE-2 (Any one of Group A)
(DSE)-2
Discipline Specific Elective (DSE)
Group A
a. Management Accounting
b. Corporate Tax Planning
c. Advertising
d. Banking and Insurance
e. Computerised Accounting System
f. Financial Markets, Institutions and Financial Services
Semester VI
BCH-6.1 Auditing and Corporate Governance Core Course C-13
BCH-6.2 Indirect Tax Law Core Course C-14
Discipline Specific Elective
BCH-6.3 DSE-3 (Any one of Group B) (DSE)-3
Discipline Specific Elective
BCH-6.4 DSE-4 (Any one of Group B)
(DSE)-4
Discipline Specific Elective (DSE)
Group B
a. Fundamentals of Investment
b. Consumer Affairs and Customer Care
c. Business Tax Procedures and Management
d. International Business
e. Industrial Relations and Labour Laws
f. Business Research Methods and Project Work

Notes:
1. For Practical Lab based
a. Core Courses BCH 1.2 (Financial Accounting), BCH 3.2 (Income-tax Law and
Practice), BCH 3.4 (Business Statistics), BCH 4.2 (Business Mathematics), and BCH
5.2 (Fundamentals of Financial Management) there shall be 4 Credit Hrs. for Lectures
+ one Credit hr. (Two Practical Periods per week per batch) for Practical Lab + one
credit Hr for Tutorials (per group)
b. Core Courses BCH 4.3 (Computer Applications in Business) and Discipline Specific
Elective BCH Group A (e) (Computerised Accounting System), there shall be 4 Credit
Hrs. for Lectures + Two Credit hrs. (4 Practical Periods per week per batch) for
Practical Lab
c. Skill Enhancement Elective Course BCH 3.5(E-Commerce), there shall be 3 Credit Hrs.
for Lectures + One Credit hrs. (2 Practical Periods per week per batch) for Practical
Lab
2. For other core and elective papers, there shall be 5 lectures and one Tutorial (per batch)
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 B.Com (Hons.) CBCS

B. Com. (Hons.): Three-Year (6-Semester) CBCS

Programme
Basic Structure: Distribution of Courses
Ability Enhancement Compulsory
1 Course (AECC) 2 Papers of 2 Credit Hrs. each (Total Credit Hrs. 2X2) 4
Skill Enhancement Elective Course
2 (SEC) 2 Papers of 4 Credit Hrs. each (Total Credit Hrs. 2X4) 8

3 CORE COURSE 14 Papers of 6 Credit Hrs. each (Total Credit Hrs. 14X6) 84

(5 Lectures and 1 Tutorial)

Discipline Specific Elective (DSE)

4 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 4X6) 24

(5 Lectures and 1 Tutorial)

Generic Elective (GE)

5 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 4X6) 24

(5 Lectures and 1 Tutorial)

Total Credit Hrs 144

1 Ideal Lecture Class size 40 to 50 students

2 Ideal Tutorial group Size :- 10-12 students

3 Ideal Laboratory Practical Batch Size 15-20 Students

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B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - I

Paper BCH 1.2: Financial Accounting
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical: 26
Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impart skills for recording various kinds of business transactions.
CONTENTS
Unit 1: (a) Theoretical Framework 3 Lectures
i. Accounting as an information system, the users of financial accounting information
and their needs. Qualitative characteristics of accounting, information. Functions,
advantages and limitations of accounting. Branches of accounting. Bases of
accounting; cash basis and accrual basis.
ii. The nature of financial accounting principles – Basic concepts and conventions: entity,
money measurement, going concern, cost, realization, accruals, periodicity,
consistency, prudence (conservatism), materiality and full disclosures.
iii. Financial accounting standards: Concept, benefits, procedure for issuing accounting
standards in India. Salient features of First-Time Adoption of Indian Accounting
Standard (Ind-AS) 101. International Financial Reporting Standards (IFRS): - Need and
procedures.
(b) Accounting Process 2 Lectures
From recording of a business transaction to preparation of trial balance including
adjustments
(c) Computerised Accounting Systems 26 Practical Lab
Computerised Accounting Systems: Computerized Accounts by using any popular
accounting software: Creating a Company; Configure and Features settings; Creating
Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry;
Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss
Account, Balance Sheet, Funds Flow Statement, Cash Flow Statement
Selecting and shutting a Company; Backup and Restore data of a Company
Unit 2: (a) Business Income 10 Lectures
i. Measurement of business income-Net income: the accounting period, the continuity
doctrine and matching concept. Objectives of measurement.
ii. Revenue recognition: Recognition of expenses.
iii. The nature of depreciation. The accounting concept of depreciation. Factors in the
measurement of depreciation. Methods of computing depreciation: straight line method
and diminishing balance method; Disposal of depreciable assets-change of method.
iv. Inventories: Meaning. Significance of inventory valuation. Inventory Record Systems:
periodic and perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features
of Indian Accounting Standard (Ind-AS): 2
(b) Final Accounts 7 Lectures
Capital and revenue expenditures and receipts: general introduction only. Preparation of
financial statements of non-corporate business entities
Unit 3: Accounting for Hire Purchase and Installment Systems 10 Lectures
Calculation of interest, partial and full repossession, Hire purchase trading (total cash price
basis), stock and debtors system; Concepts of operating and financial lease (theory only)
Unit 4: Accounting for Inland Branches 10 Lectures
Concept of dependent branches; accounting aspects; debtors system, stock and debtors
system, branch final accounts system and whole sale basis system. Independent branches:
concept-accounting treatment: important adjustment entries and preparation of
consolidated profit and loss account and balance sheet.
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B.Com (Hons.) CBCS

Unit 5: Accounting For Dissolution of the Partnership Firm

Accounting of Dissolution of the Partnership Firm Including Insolvency of partners, sale to
a limited company and piecemeal distribution 10 Lectures
Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics
should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable
immediately.
3. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per week
per batch) for Practical Lab + one credit Hr for Tutorials (per group)
4. Examination Scheme for Computerised Accounting Systems – Practical for 20 marks. The
practical examination will be for 1 hour.
5. Theory Exam shall carry 80 marks

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. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New
Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
6. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson Education.
10. 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.

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B.Com (Hons.) CBCS

B.Com. (Hons.) : Semester - I

Paper BCH 1.3: BUSINESS LAW

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: The objective of the course is to impart basic knowledge of the important business
legislation along with relevant case law.

Contents:

Unit 1: The Indian Contract Act, 1872: General Principle of Law of Contract
13 Lectures
a) Contract – meaning, characteristics and kinds
b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity,
free consent, legality of objects.
c) Void agreements
d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract.
e) Contingent contracts
f) Quasi - contracts

Unit 2: The Indian Contract Act, 1872: Specific Contract 13 Lectures

a) Contract of Indemnity and Guarantee
b) Contract of Bailment
c) Contract of Agency

Unit 3: The Sale of Goods Act, 1930 13 Lectures

a) Contract of sale, meaning and difference between sale and agreement to sell.
b) Conditions and warranties
c) Transfer of ownership in goods including sale by a non-owner
d) Performance of contract of sale
e) Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer.

Unit 4: Partnership Laws 13 Lectures

A) The Partnership Act, 1932
a. Nature and Characteristics of Partnership
b. Registration of a Partnership Firms
c. Types of Partners
d. Rights and Duties of Partners
e. Implied Authority of a Partner
f. Incoming and outgoing Partners
g. Mode of Dissolution of Partnership
B) The Limited Liability Partnership Act, 2008
a) Salient Features of LLP
b) Differences between LLP and Partnership, LLP and Company
c) LLP Agreement,
d) Partners and Designated Partners
e) Incorporation Document
f) Incorporation by Registration
g) Partners and their Relationship

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B.Com (Hons.) CBCS

Unit 5: The Negotiable Instruments Act 1881 13 Lectures

a) Meaning, Characteristics, and Types of Negotiable Instruments : Promissory Note, Bill of
Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque

Suggested Readings:

1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House
7. Sushma Arora, Business Laws, Taxmann Pulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th ed.
9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi

Note: Latest edition of text books may be used.

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B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - I

Paper – BCH 1.4: MICRO ECONOMICS
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: The objective of the course is to acquaint the students with the concepts of
microeconomics dealing with consumer behavior. The course also makes the student
understand the supply side of the market through the production and cost behavior of firms.

CONTENTS

Unit 1: Demand and Consumer Behaviour 13 lectures

Concepts of revenue: marginal and Average: Revenue under conditions of Perfect and
imperfect competition Elasticity of demand: price, income and cross.
Consumer Behaviour: Indifference curve analysis of consumer behavior; Consumer’s
equilibrium (necessary and sufficient conditions). Price elasticity and price consumption
curve, income consumption curve and Engel curve, price change and income and
substitution effects. Indifference curves as an analytical tool (cash subsidy v/s. kind
subsidy). Revealed Preference Theory.

Unit 2: Production and Cost 13 lectures

Production isoquants, marginal rate of technical substitution, economic region of
production, optimal combination of resources, the expansion path, isoclines, returns to scale
using isoquants.
Cost of Production: Social and private costs of production, long run and short run costs of
production. Economies and diseconomies of scale and the shape to the long run average
cost. Learning curve and economies of scope.

Unit 3: Perfect Competition 13 lectures

Perfect competition: Assumptions. Equilibrium of the firm and the industry in the short and
the long runs, including industry’s long run supply curve. Measuring producer surplus
under perfect competition. Stability Analysis – Walrasian and Marshallian. Demand -
supply analysis including impact of taxes and subsidy.

Unit 4: Monopoly 10 lectures

Monopoly: Monopoly short run and long run equilibrium. Shifts is demand curve and the
absence of the supply curve. Measurement of monopoly power and the rule of thumb for
pricing. Horizontal and vertical integration of firms. The social costs of monopoly power
including deadweight loss. Degrees of price discrimination.

Unit 5: Imperfect Competition 16 lectures

Monopolistic Competition and Oligopoly: Monopolistic competition price and output
decision-equilibrium. Monopolistic Competition and economic efficiency Oligopoly and
Interdependence – Cournot’s duopoly model, Stackelberg model, Kinked demand model.
Prisoner’s dilemma, collusive oligopoly – price-leadership model – dominant firm, cartels,
sales maximization, Contestable markets theory. Pricing Public Utilities.

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B.Com (Hons.) CBCS

Suggested Readings:
1. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.
2. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
3. Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill
Education.
4. Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.
5. Case and Fair, Principles of Micro Economics, Pearson Education
6. Koutsiyannis, Modern Micro Economic Theory.
7. C Snyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning
8. Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill
Education.
9. Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education.
10. Amit Sachdeva, Micro Economics, Kusum Lata Publishers

Note: Latest edition of text books shall be used.

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B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - II

Paper – BCH 2.1: BUSINESS COMMUNICATION
(In English)

Duration: 3 hrs. Marks: 50 Lectures: 30

Objective: To equip students of the B.Com (Hons.) course effectively to acquire skills in reading,
writing, comprehension and communication, as also to use electronic media for business
communication.

Contents:

Unit 1: Introduction: 6 Lecture

Nature of Communication, Process of Communication, Types of Communication (verbal & Non
Verbal), Importance of Communication, Different forms of Communication
Barriers to Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal
Barriers, Cultural Barriers, Physical Barriers, Organizational Barriers

Unit 2: Business Correspondence: 6 Lecture

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

Unit 3: Report Writing: 6 Lecture

Business reports, Types, Characteristics, Importance, Elements of structure, Process of writing,
Order of writing, the final draft, check lists for reports.

Unit 4: Vocabulary: 6 Lecture

Words often confused, Words often misspelt, Common errors in English.

Unit 5: Oral Presentation: 6 Lecture

Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids.

Suggested Readings:

1. Bovee, and Thill, Business Communication Essentials, Pearson Education

2. Shirley Taylor, Communication for Business, Pearson Education
3. Locker and Kaczmarek, Business Communication: Building Critical Skills, McGraw Hill
Education
4. Herta A Murphy, Herbert W Hildebrandt, Jane P. Thomas, Effective Business
Communication (SIE), McGraw Hill Education
5. Dona Young, Foundations of Business Communication: An Integrative Approach,
McGraw Hill Education
6. Raymond V. Lesikar, Marie E. Flatley, Kathryn Rentz, Paula Lentz, and Neerja Pande,
Business Communication: Connecting in a Digital World (SIE), McGraw Hill Education

Note: Latest edition of text books may be used.

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B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - II

Paper – BCH 2.2: CORPORATE ACCOUNTING

Duration: 3 hrs. Marks: 100 Lectures: 65

Objectives: To help the students to acquire the conceptual knowledge of the corporate accounting
and to learn the techniques of preparing the financial statements.
Contents
Unit 1. Accounting for Share Capital & Debentures 12 Lectures
Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue
of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue
and Redemption of Debentures
Unit 2. Final Accounts 9 Lectures
Preparation of profit and loss account and balance sheet of corporate entities, excluding
calculation of managerial remuneration, Disposal of company profits
Unit 3. Valuation of Goodwill and Valuation of Shares
Concepts and calculation: simple problem only 6 Lectures
Unit 4. Amalgamation of Companies 12 Lectures
Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding
inter-company holdings). Internal reconstruction: concepts and accounting treatment
excluding scheme of reconstruction.

Unit 5. Accounts of Holding Companies/Parent Companies

Preparation of consolidated balance sheet with one subsidiary company. Relevant
provisions of Accounting Standard: 21 (ICAI). 12Lectures

Unit 6. Banking Companies 7 Lectures

Difference between balance sheet of banking and non banking company; prudential
norms. Asset structure of a commercial bank. Non-performing assets (NPA).

Unit 7. Cash Flow Statement 7 Lectures

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

Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above
topics should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable
immediately.

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B.Com (Hons.) CBCS

Suggested Readings:

1. J.R. Monga, Fudamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand & Co., New
Delhi.
3. S.N. Maheshwari, and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House,
New Delhi.
4. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi.
5. V.K. Goyal and Ruchi Goyal,. Corporate Accounting. PHI Learning.
6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book House
8. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
9. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw Hill Education
10. Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi.

Note: Latest edition of text books may be used.

12
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - II

Paper – BCH 2.3: CORPORATE LAWS

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: The objective of the course is to impart basic knowledge of the provisions of the
Companies Act 2013 and the Depositories Act, 1996. Case studies involving issues in corporate
laws are required to be discussed.

UNIT 1: Introduction 15 Lectures

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

UNIT 2: Documents 15 Lectures

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 forfeiture of share, transmission of shares, buyback and
provisions regarding buyback; issue of bonus shares.

UNIT 3: Management 15 Lectures

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,
Stakeholders Relationship Committee, Corporate Social Responsibility Committee

UNIT 4: 15 Lectures
Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to
Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of Auditors,
Auditors' Report, Secretarial Audit.
Winding Up: Concept and modes of Winding Up.
Insider Trading, Whistle Blowing: Insider Trading; meaning & legal provisions; Whistle-
blowing : Concept and Mechanism.

UNIT 5: Depositories Law 5 Lectures

The Depositories Act 1996 – Definitions; rights and obligations of depositories; participants
issuers and beneficial owners; inquiry and inspections, penalty.

Suggested Readings:

1. MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot (Publishers),
Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi
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B.Com (Hons.) CBCS

4. Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New
Delhi,.
8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi

Note: Latest edition of text books may be used.

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B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - II

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

Unit 3: Inflation, Unemployment and Labour market 20 Lectures

Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of
inflation; Unemployment – natural rate of unemployment, frictional and wait unemployment.
Labour market and its interaction with production system; Phillips curve, the trade-off between
inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational

Unit 4: Open economy 13 Lectures

Open economy – flows of goods and capital, saving and investment in a small and a large open
economy, exchange rates, Mundell – Fleming model with fixed and flexible prices in a small
open economy with fixed and with flexible exchange rates, interest-rate differentials case of a
large economy.

Unit 5: 7 Lectures
Behavioral Foundations- Investment –determinants of business fixed investment, effect of tax,
determinants of residential investment and inventory investment. Demand for Money –
Portfolio and transactions theories of demand for real balances, interest and income elasticities
of demand for real balances. Supply of money

Suggested Readings
1. Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning
2. Robert J Gordon, Macroeconomics, Pearson Education
3. Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Ltd.
4. Rudiger Dornbusch and Stanley Fischer, Macroeconomics. McGraw-Hill Education.
5. Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill
Education
6. Oliver J. Blanchard, Macroeconomics, Pearson Education
7. G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education
8. Shapiro, Macroeconomic Analysis,
9. Paul A Samuelson, William D Nordhaus, and Sudip Chaudhuri, Macroeconomic,
McGraw-Hill Education
10. S N Singh, समि अथर्शा , Pearson Education
Note: Latest edition of text books may be used.
15
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - III

Paper – BCH 3.1: HUMAN RESOURCE MANAGEMENT
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: The objective of the course is to acquaint students with the techniques and principles to
manage human resource of an organisation.

Unit 1: Introduction 13 Lectures

Human Resource Management: Concept and Functions, Role, Status and competencies of HR
Manager, HR Policies, Evolution of HRM, HRM vs HRD. Emerging Challenges of Human
Resource Management; Workforce diversity; Empowerment; Downsizing; VRS; Human Resource
Information System

Unit 2: Acquisition of Human Resource 13 Lectures

Human Resource Planning- Quantitative and Qualitative dimensions; job analysis – job
description and job specification; Recruitment – Concept and sources; Selection – Concept and
process; test and interview; placement and induction
Unit 3: Training and Development 13 Lectures
Concept and Importance; Identifying Training and Development Needs; Designing Training
Programmes; Role-Specific and Competency-Based Training; Evaluating Training Effectiveness;
Training Process Outsourcing; Management Development; Career Development.
Unit 4: Performance Appraisal 13 Lectures
Nature, objectives and importance; Modern techniques of performance appraisal; potential
appraisal and employee counseling; job changes - transfers and promotions; Compensation:
concept and policies; job evaluation; methods of wage payments and incentive plans; fringe
benefits; performance linked compensation.
Unit 5: Maintenance 13 Lectures
Employee health and safety; employee welfare; social security; Employer-Employee relations- an
overview; grievance-handling and redressal; Industrial Disputes: causes and settlement machinery
Suggested Readings:
1. Gary Dessler. A Framework for Human Resource Management. Pearson Education.
2. DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, Pearson
Education.
3. Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning
4. Ivancevich, John M. Human Resource Management. McGraw Hill.
5. Wreather and Davis. Human Resource Management. Pearson Education.
6. Robert L. Mathis and John H. Jackson. Human Resource Management. Cengage Learning.
7. TN Chhabra, Human Resource Management, Dhanpat Rai & Co., Delhi
8. Biswajeet Patttanayak, Human Resource Management, PHI Learning

Note: Latest edition of text books may be used.

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B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - III

Paper – BCH 3.2: INCOME TAX LAW AND PRACTICE
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical lab 26
Objective: To provide basic knowledge and equip students with application of principles and
provisions of Income-tax Act, 1961 and the relevant Rules.
Unit 1: Introduction 10 Lectures
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, total income, maximum marginal rate of tax; Permanent Account Number
(PAN)
Residential status; Scope of total income on the basis of residential status
Exempted income under section 10

Unit 2: Computation of Income under different heads-1 18 Lectures

Income from Salaries; Income from house property

Unit 3: Computation of Income under different heads-2 10 Lectures

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

Unit 4: Computation of Total Income and Tax Liability 14 Lectures

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

Unit 5: Preparation of Return of Income Practical Lab 26

Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures
of Compulsory On-Line filing of returns for specified assesses.
Note:
1. There shall be a practical examination of 20 Marks on E-filling of Income Tax Returns
using a software utility tool. The student is required to fill appropriate Form and
generate the XML file.
2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
3. Latest edition of text books and Software may be used.
Suggested readings:
1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University
Edition. Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House,
Delhi.
Journals
1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter. Current Tax Reporter, Jodhpur.
Software
1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax,
Taxmann Publication Pvt. Ltd, New Delhi. Latest version
2. ‘Excel Utility’ available at incometaxindiaefiling.gov.in

17
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - III

Paper – BCH 3.3: MANAGEMENT PRINCIPLES AND APPLICATION
Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: The objective of the course is to provide the student with an understanding
of basic management concepts, principles and practices.

Unit 1: Introduction Lectures: 13

a. Concept: Need for Study, Managerial Functions – An overview; Co-ordination:
Essence of Managership
b. Evolution of the Management Thought, Classical Approach – Taylor, Fayol,
Neo-Classical and Human Relations Approaches – Mayo, Hawthorne
Experiments, Behavioural Approach, Systems Approach, Contingency Approach –
Lawerence & Lorsch, MBO - Peter F. Drucker, Re-engineering - Hammer and
Champy, Michael Porter – Five-force analysis, Three generic strategies and value-
chain, analysis, Senge’s Learning Organisation, ‘Fortune at the Bottom of the
Pyramid’ – C.K. Prahalad.

Unit 2: Planning Lectures: 13

a. Types of Plan – An overview to highlight the differences
b. Strategic planning – Concept, process, Importance and limitations
c. Environmental Analysis and diagnosis (Internal and external environment) –
Definition, Importance and Techniques (SWOT/TOWS/WOTS-UP, BCG Matrix,
Competitor Analysis), Business environment; Concept and Components
d. Decision-making – concept, importance; Committee and Group Decision-making,
Process, Perfect rationality and bounded rationality, Techniques (qualitative and
quantitative, MIS, DSS)

Unit 3: Organising Lectures: 13

Concept and process of organising – An overview, Span of management, Different
types of authority (line, staff and functional), Decentralisation, Delegation of
authority
Formal and Informal Structure; Principles of Organising; Network Organisation
Structure

Unit 4: Staffing and Leading Lectures: 13

a. Staffing: Concept of staffing, staffing process
b. Motivation: Concept, Importance, extrinsic and intrinsic motivation; Major
Motivation theories - Maslow’s Need-Hierarchy Theory; Hertzberg’s Two-factor
Theory, Vroom’s Expectation Theory.
c. Leadership: Concept, Importance, Major theories of Leadership (Likert’s scale
theory, Blake and Mouten’s Managerial Grid theory, House’s Path Goal theory,
Fred Fielder’s situational Leadership), Transactional leadership, Transformational
Leadership, Transforming Leadership.
d. Communication: Concept, purpose, process; Oral and written communication;
Formal and informal communication networks, Barriers to communication,
Overcoming barriers to communication.
18
B.Com (Hons.) CBCS

Unit 5: Control Lectures: 13

a. Control: Concept, Process, Limitations, Principles of Effective Control, Major
Techniques of control - Ratio Analysis, ROI, Budgetary Control, EVA,
PERT/CPM.
b. Emerging issues in Management

Suggested Readings:

1. Harold Koontz and Heinz Weihrich, Essentials of Management: An International and

Leadership Perspective, McGraw Hill Education.
2. Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals of Management: Essential
Concepts and Applications, Pearson Education.
3. George Terry, Principles of Management, Richard D. Irwin
4. Newman, Summer, and Gilbert, Management, PHI
5. James H. Donnelly, Fundamentals of Management, Pearson Education.
6. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books
7. Griffin, Management Principles and Application, Cengage Learning
8. Robert Kreitner, Management Theory and Application, Cengage Learning
9. TN Chhabra, Management Concepts and Practice, Dhanpat Rai & Co. (Pvt. Ltd.), New Delhi
10. Peter F Drucker, Practice of Management, Mercury Books, London

Note: Latest edition of text books may be used.

19
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - III

Paper – BCH 3.4: BUSINESS STATISTICS

Duration: 3 hrs. Marks: 100 Lectures: 52, Practical Lab: 26

Objective: The objective of this course is to familiarise students with the basic statistical tools
used for managerial decision-making.

Unit 1: Statistical Data and Descriptive Statistics (9 Lectures)

a. Nature and Classification of data: univariate, bivariate and multivariate data; time-series and
cross-sectional data
b. Measures of Central Tendency
i. Mathematical averages including arithmetic mean, geometric mean and harmonic mean.
Properties and applications.
ii. Positional Averages
Mode and Median (and other partition values including quartiles, deciles, and percentiles)
(including graphic determination)
c. Measures of Variation: absolute and relative.
Range, quartile deviation, mean deviation, standard deviation, and their coefficients, Properties
of standard deviation/variance
d. Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures; Concept of
Kurtosis

Unit 2: Probability and Probability Distributions (10 Lectures)

a. Theory of Probability. Approaches to the calculation of probability; Calculation of event
probabilities. Addition and multiplication laws of probability (Proof not required);
Conditional probability and Bayes’ Theorem (Proof not required)
b. Expectation and variance of a random variable
c. Probability distributions:
i. Binomial distribution: Probability distribution function, Constants, Shape, Fitting of
binomial distribution
ii. Poisson distribution: Probability function, (including Poisson approximation to
binomial distribution), Constants, Fitting of Poisson distribution
iii. Normal distribution: Probability distribution function, Properties of normal curve,
Calculation of probabilities

Unit 3: Simple Correlation and Regression Analysis (10 Lectures)

a. Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and
non-linear, Correlation and Causation, Scatter diagram, Pearson’s co-efficient of
correlation; calculation and properties (Proof not required). Correlation and Probable error;
Rank Correlation
b. Regression Analysis: Principle of least squares and regression lines, Regression equations
and estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients; Standard Error of Estimate and its use in interpreting the results.

Unit 4: Index Numbers (10 Lectures)

Meaning and uses of index numbers; Construction of index numbers: fixed and chain base:
univariate and composite. Aggregative and average of relatives – simple and weighted
Tests of adequacy of index numbers, Base shifting, splicing and deflating. Problems in the
construction of index numbers; Construction of consumer price indices: Important share price
indices, including BSE SENSEX and NSE NIFTY
20
B.Com (Hons.) CBCS

Unit 5: Time Series Analysis (8 Lectures)

Components of time series; Additive and multiplicative models; Trend analysis: Fitting of trend
line using principle of least squares – linear, second degree parabola and exponential. Conversion
of annual linear trend equation to quarterly/monthly basis and vice-versa; Moving averages;
Seasonal variations: Calculation of Seasonal Indices using Simple averages, Ratio-to-trend, and
Ratio-to-moving averages methods. Uses of Seasonal Indices

UNIT 6: Sampling Concepts, Sampling Distributions and Estimation: (5 Lectures)

Sampling: Populations and samples, Parameters and Statistics, Descriptive and inferential
statistics; Sampling methods (including Simple Random sampling, Stratified sampling, Systematic
sampling, Judgement sampling, and Convenience sampling)
Concept of Sampling distributions and Theory of Estimation: Point and Interval estimation of
means (large samples) and proportions.

Practical Lab: 26
The students will be familiarized with software (Spreadsheet and/or SPSS) and the statistical
and other functions contained therein related to formation of frequency distributions and
calculation of averages, measures of Dispersion and variation, correlation and regression co-
efficient.

Note:
1. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
2. Latest edition of text books may be used.

Suggested Readings:

1. Levin, Richard, David S. Rubin, Sanjay Rastogi, and HM Siddiqui. Statistics for Management.
7th ed., Pearson Education.
2. David M. Levine, Mark L. Berenson, Timothy C. Krehbiel, P. K. Viswanathan, Business
Statistics: A First Course, Pearson Education.
3. Siegel Andrew F. Practical Business Statistics. McGraw Hill Education.
4. Gupta, S.P., and Archana Agarwal. Business Statistics, Sultan Chand and Sons, New Delhi.
5. Vohra N. D., Business Statistics, McGraw Hill Education.
6. Murray R Spiegel, Larry J. Stephens, Narinder Kumar. Statistics (Schaum’s Outline Series),
McGraw Hill Education.
7. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
8. Anderson, Sweeney, and Williams, Statistics for Students of Economics and Business,
Cengage Learning.

21
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - III

Paper – BCH 3.5: E-COMMERCE
Duration: 3 hrs. Marks: 100 Lectures: 40, Practical Lab 26
Objectives: To enable the student t o become familiar with the mechanism for conducting
business transactions through electronic means
Contents
Unit 1: Introduction: (8 Lectures)
Meaning, nature, concepts, advantages, disadvantages and reasons for transacting online,
types of E-Commerce, e-commerce business models (introduction , key elements of a
business model and categorizing major E-commerce business models), forces behind e-
commerce.
Technology used in E-commerce: The dynamics of world wide web and internet( meaning,
evolution and features) ; Designing, building and launching e-commerce website (A systematic
approach involving decisions regarding selection of hardware, software, outsourcing vs. in-house
development of a website)

Unit 2: Security and Encryption: (8 Lectures)

Need and concepts, the e-commerce security environment: (dimension, definition and scope of 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 channels of communication, protecting networks and protecting servers and clients),

Unit 3: IT Act 2000 and Cyber Crimes (8 Lectures)

IT Act 2000: Definitions, Digital signature, Electronic governance, Attribution, acknowledgement and
dispatch of electronic records, Regulation of certifying authorities, Digital signatures certificates, Duties
of subscribers, Penalties and adjudication, Appellate Tribunal, Offences and Cyber-crimes

Unit 4: E-payment System: (8 Lectures, 4 Practical Lab)

Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money), digital
signatures (procedure, working and legal position), payment gateways, online banking (meaning,
concepts, importance, electronic fund transfer, automated clearing house, automated ledger
posting), risks involved in e-payments.

Unit 5: On-line Business Transactions: (8 Lectures, 4 Practical Lab)

Meaning, purpose, advantages and disadvantages of transacting online, E-commerce
applications in various industries like {banking, insurance, payment of utility bills, online
marketing, e-tailing (popularity, benefits, problems and features), online services (financial, travel
and career), auctions, online portal, online learning, publishing and entertainment} Online
shopping (amazon, snapdeal, alibaba, flipkart, etc.)

Unit 6: Website designing (18 Practical Lab)

Introduction to HTML; tags and attributes: Text Formatting, Fonts, Hypertext Links, Tables,
Images, Lists, Forms, Frames, Cascading Style Sheets.

Note:
1. There shall be 3 Credit Hrs. for lectures + One Credit hr. (2 Practical periods per week
per batch) for Practical Lab
2. Latest edition of text books may be used.

22
B.Com (Hons.) CBCS

Suggested Readings

1. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.

2. David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill
Education
3. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed.,
McGraw Hill Education
4. PT Joseph, E-Commerce: An Indian Perspective, PHI Learning
5. KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education
6. TN Chhabra, E-Commerce, Dhanpat Rai & Co.
7. Sushila Madan, E-Commerce, Taxmann
8. TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai &
Co.

23
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - IV

Paper – BCH 4.1: COST ACCOUNTING
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: To acquaint the students with basic concepts used in cost accounting, various methods
involved in cost ascertainment and cost accounting book keeping systems.

CONTENTS:
Unit 1: Introduction (6 Lectures)
Meaning, objectives and advantages of cost accounting; Difference between cost accounting and
financial accounting; Cost concepts and classifications; Elements of cost; Installation of a
costing system; Role of a cost accountant in an organisation
Unit 2: Elements of Cost: Material and Labour (14 Lectures)
a. Materials: Material/inventory control techniques. Accounting and control of purchases,
storage and issue of materials. Methods of pricing of materials issues — FIFO, LIFO, Simple
Average, Weighted Average, Replacement, Standard Cost. Treatment of Material Losses
b. Labour: Accounting and Control of labour cost. Time keeping and time booking. Concept and
treatment of idle time, over time, labour turnover and fringe benefits. Methods of wage
payment and the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece wage.

Unit 3: Elements of Cost: Overheads (8 Lectures)

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

24
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - IV

Paper – BCH 4.2: BUSINESS MATHEMATICS
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical Lab: 26

Objective: The objective of this course is to familiarize the students with the basic mathematical
tools, with an emphasis on applications to business and economic situations.

Unit 1: Matrices and Determinants Lectures 11

a. Algebra of matrices. Inverse of a matrix, Matrix Operation – Business Application
b. Solution of system of linear equations (having unique solution and involving not more than
three variables) using matrix inversion Method and Cremer’s Rule, The Leontief Input Output
Model (Open Model Only).

Unit 2: Calculus I Lectures 10

a. Mathematical functions and their types- linear, quadratic, polynomial, exponential,
b. Logarithmic function Concepts of limit, and continuity of a function
c. Concept and rules of differentiation, Maxima and Minima involving second or higher order
derivatives.
d Concept of Marginal Analysis, Concept of Elasticity, Applied Maximum and Minimum
Problems including effect of Tax on Monopolist’s optimum price and quantity, Economic Order
Quantity.

Unit 3: Calculus II Lectures 16

a. Partial Differentiation: Partial derivatives up to second order; Homogeneity of functions and
Euler’s theorem; Total differentials; Differentiation of implicit functions with the help of
total differentials
b. Maxima and Minima: Cases of two variables involving not more than one constraint
including the use of the Lagrangian multiplier.
c. Integration: Standard forms. Methods of integration – by substitution, by parts, and by use
of partial fractions; Definite integration; Finding areas in simple cases
d. Application of Integration to marginal analysis. Consumer’s and Producer’s Surplus, Rate of
Sales and the Learning Curve
Unit 4: Mathematics of Finance Lectures 5, Practical Lab 12
a. Rates of interest-nominal, effective– and their inter-relationships in different compounding
situations.
b. Compounding and discounting of a sum using different types of rates.
c. Types of annuities, like ordinary, due, deferred, continuous, perpetual, and their future and
present values using different types of rates of interest. Depreciation of Assets.
(General annuities to be excluded)
Unit 5: Linear Programming Lectures 10, Practical Lab 14
a. Formulation of linear programming problem (LPP). Graphical solution to LPP. Cases of
unique and multiple optimal solutions. Unbounded solutions, infeasibility, and redundant
constraints.
b. Solution to LPP using Simplex method – maximization and minimization cases. Shadow
prices of the resources. Identification of unique and multiple optimal solutions, unbounded
solution, infeasibility and degeneracy.

25
B.Com (Hons.) CBCS

Note:
1. In addition the students will work on software packages (Spreadsheet, Mathematica,
etc) for solving linear programming problems and topics listed in Unit 4 above and
analyze the results obtained there from. This will be done through internal
assessment.
2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
3. Latest edition of text books may be used.

Suggested Readings:
1. Mizrahi and Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
2. Budnick, P. Applied Mathematics. McGraw Hill Education.
3. R.G.D. Allen, Mathematical Analysis For Economists
4. Ayres, Frank Jr. Schaum’s Outlines Series: Theory and Problems of Mathematics of
Finance. McGraw Hill Education.
5. Dowling, E.T., Mathematics for Economics, Schaum’s Outlines Series. McGraw Hill
Education.
6. Wikes, F.M., Mathematics for Business, Finance and Economics. Thomson Learning.
7. Thukral, J.K., Mathematics for Business Studies.
8. Vohra, N.D., Quantitative Techniques in Management. McGraw Hill Education.
9. Soni, R.S,. Business Mathematics. Ane Books, New Delhi.
10. Singh J. K., Business Mathematics. Himalaya Publishing House.

Note: Latest edition of text books may be used.

26
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - IV

Paper – BCH 4.3: COMPUTER APPLICATIONS IN BUSINESS
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical Lab 52
Objectives: To provide computer skills and knowledge for commerce students and to enhance the
student understands of usefulness of information technology tools for business operations.
Unit 1: Word Processing 6 Lectures, Practical Lab 6
Introduction to word Processing, Word processing concepts, Use of Templates, Working with
word document: Editing text, Find and replace text, Formatting, spell check, Autocorrect,
Autotext; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header
and footer, Tables: Inserting, filling and formatting a table; Inserting Pictures and Video; Mail
Merge: including linking with Database; Printing documents
Creating Business Documents using the above facilities
Unit 2: Preparing Presentations 6 Lectures, Practical Lab 6
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts,
Symbols, Media; Design; Transition; Animation; and Slideshow.
Creating Business Presentations using above facilities
Unit 3: Spreadsheet and its Business Applications 12 Lectures, Practical Lab 12
Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing, and Printing a
worksheet; Handling operators in formula, Project involving multiple spreadsheets, Organizing
Charts and graphs
Generally used Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and
Time, Lookup and reference, Database, and Text functions
Unit 4: Creating Business Spreadsheet 12 Lectures, Practical Lab 12
Creating spreadsheet in the area of: Loan and Lease statement; Ratio Analysis; Payroll
statements; Capital Budgeting; Depreciation Accounting; Graphical representation of data;
Frequency distribution and its statistical parameters; Correlation and Regression
Unit 5: Database Management System 16 Lectures, Practical Lab 16

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

27
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - IV

Paper – BCH 4.4: INDIAN ECONOMY

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: This course seeks to enable the student to grasp the major economic problems in India
and their solution.

Unit 1: Basic Issues in Economic Development (10 Lectures)

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

Suggested Readings:
1. Mishra and Puri, Indian Economy, Himalaya Paublishing House
2. IC Dhingra, Indian Economics, Sultan Chand & Sons
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
4. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.

28
B.Com (Hons.) CBCS

5. Patnaik, Prabhat. Some Indian Debates on Planning. T. J. Byres (ed.). The Indian
Economy: Major Debates since Independence, OUP.
6. Ahluwalia, Montek S. State-level Performance under Economic Reforms in India in A. O.
Krueger. (ed.). Economic Policy Reforms and the Indian Economy, The University of
Chicago Press.
7. Dreze, Jean and Amartya Sen. Economic Development and Social Opportunity. Ch. 2.
OUP.
8. Khanna, Sushil. Financial Reforms and Industrial Sector in India. Economic and Political
Weekly. Vol. 34. No. 45.
9. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles.
10. Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform. Bimal Jalan. (ed). The
Indian Economy. Oxford University Press, New Delhi.

Note: Latest edition of text books may be used.

29
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - IV

Paper – BCH 4.5: Entrepreneurship

Duration: 3 hrs. Marks: 100 Lectures: 50

Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a career
option and creative thinking and behavior.
Contents:
Unit 1: Introduction
Meaning, elements, determinants and importance of entrepreneurship and creative behavior;
Entrepreneurship and creative response to the society’ problems and at work; Dimensions of
entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international
entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship (10 Lectures)
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises
Concept of business groups and role of business houses and family business in India; The
contemporary role models in Indian business: their values, business philosophy and behavioural
orientations; Conflict in family business and its resolution (10 Lectures)
Unit 3: Public and private system of stimulation, support and sustainability of entrepreneurship.
Requirement, availability and access to finance, marketing assistance, technology, and industrial
accommodation, Role of industries/entrepreneur’s associations and self-help groups, The concept,
role and functions of business incubators, angel investors, venture capital and private equity fund.
(10 Lectures)
Unit 4: Sources of business ideas and tests of feasibility.
Significance of writing the business plan/ project proposal; Contents of business plan/ project
proposal; Designing business processes, location, layout, operation, planning & control;
preparation of project report (various aspects of the project report such as size of investment,
nature of product, market potential may be covered); Project submission/ presentation and
appraisal thereof by external agencies, such as financial/non-financial institutions (10 Lectures)
Unit 5: Mobilising Resources (10 Lectures)
Mobilising resources for start-up. Accommodation and utilities; Preliminary contracts with the
vendors, suppliers, bankers, principal customers; Contract management: Basic start-up problems
Suggested Readings:
1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.
2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
3. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai,
Himalaya Publishing House.
4. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
5. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi:
Prentice-Hall of India. ISBN-81-203-1690-8.
7. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi:
ASEED.
8. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
9. K Ramachandran, Entrepreneurship Development, McGraw-Hill Education
10. SIDBI Reports on Small Scale Industries Sector.
Note: Latest edition of text books may be used.

30
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - V

Paper – BCH 5.1: PRINCIPLES OF MARKETING
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: The objective of this course is to provide basic knowledge of concepts, principles,
tools and techniques of marketing.
Contents:
Unit 1: Introduction: 13 Lectures
Nature, scope and importance of marketing; Evolution of marketing; Selling vs Marketing;
Marketing mix, Marketing environment: concept, importance, and components (Economic,
Demographic, Technological, Natural, Socio-Cultural and Legal).
Unit 2: 13 Lectures
a. Consumer Behaviour: Nature and Importance, Consumer buying decision process; Factors
influencing consumer buying behaviour.
b. Market segmentation: concept, importance and bases; Target market selection; Positioning
concept, importance and bases; Product differentiation vs. market segmentation.
Unit 3: Product: 13 Lectures
Concept and importance, Product classifications; Concept of product mix; Branding, packaging
and labeling; Product-Support Services; Product life-cycle; New Product Development Process;
Consumer adoption process.
Unit 4: 13 Lectures
a. Pricing: Significance. Factors affecting price of a product. Pricing policies and strategies.
b. Distribution Channels and Physical Distribution: Channels of distribution - meaning and
importance; Types of distribution channels; Functions of middle man; Factors affecting choice
of distribution channel; Wholesaling and retailing; Types of Retailers; e-tailing, Physical
Distribution.
Unit 5: 13 Lectures
a. Promotion: Nature and importance of promotion; Communication process; Types of
promotion: advertising, personal selling, public relations & sales promotion, and their
distinctive characteristics; Promotion mix and factors affecting promotion mix decisions;
b. Recent developments in marketing: Social Marketing, online marketing, direct marketing,
services marketing, green marketing, Rural marketing; Consumerism

Suggested Readings:
1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ehsanul Haque. Principles of
Marketing. 13th edition. Pearson Education.
2. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing:
Concepts and Cases. (Special Indian Edition)., McGraw Hill Education
3. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
4. Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.
5. The Consumer Protection Act 1986.
6. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage
Learning.
7. Dhruv Grewal and Michael Levy, Marketing, McGraw Hill Education.
8. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition. Dhanpat Rai &
Company.
9. Neeru Kapoor, Principles of Marketing, PHI Learning
10. Rajendra Maheshwari, Principles of Marketing, International Book House
31
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - V

Paper – BCH 5.2: FUNDAMENTALS OF FINANCIAL MANAGEMENT
Duration: 3 hrs. Marks: 100 Lectures: 52, Practical Lab 26
Objective: To familiarize the students with the principles and practices of financial management.
CONTENTS
Unit 1: Introduction (8 Lectures)
Nature, scope and objective of Financial Management, Time value of money, Risk and return
(including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities
Unit 2: Investment Decisions
The Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting Rate
of Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),
Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and Risk-
Adjusted Discount Rate. (12 Lectures, 16 Practical Lab)
Unit 3: Financing Decisions
Cost of Capital and Financing Decision: Sources of long-term financing Estimation of components
of cost of capital. Methods for Calculating cost of equity capital, Cost of Retained Earnings, Cost
of Debt and Cost of Preference Capital, Weighted Average cost of capital (WACC) and Marginal
cost of capital. Capital structure –Theories of Capital Structure (Net Income, Net Operating
Income, MM Hypothesis, Traditional Approach). Operating and financial leverage; Determinants
of capital structure (15 Lectures, 10 Practical Lab)
Unit 4: Dividend Decisions
Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and
stock dividends; Dividend policies in practice (12 Lectures)
Unit 5: Working Capital Decisions
Concepts of working capital, the risk-return trade off, sources of short-term finance, working
capital estimation, cash management, receivables management, inventory management and
payables management. (15 Lectures)
Note:
1. In addition the students will work on Spreadsheet for doing basic calculations in
finance (Unit 2 and 3 above) and hence can be used for giving students subject
related assignments for their internal assessment.
2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
3. Latest edition of text books may be used.
Suggested Readings
1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson
Education
2. Levy H. and M. Sarnat . Principles of Financial Management. Pearson Education
3. Brigham and Houston, Fundamentals of Financial Management, Cengage Learning
4. Khan and Jain. Basic Financial Management, McGraw Hill Education
5. Prasanna Chandra, Fundamentals of Financial Management. McGraw Hill Education
6. Singh, J.K. Financial Management- text and Problems. Dhanpat Rai and Company, Delhi.
7. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.

32
B.Com (Hons.) CBCS

8. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management. Mayur

Paperback, New Delhi.
9. Pandey, I.M. Financial Management. Vikas Publications.
10. Bhabatosh Banerjee, Fundamentals of Financial Management, PHI Learning

33
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - V

Paper: BCH-DSE Group A (a): MANAGEMENT ACCOUNTING
Duration: 3 hours Marks: 100 Lectures: 65
Objective: To impart the students, knowledge about the use of financial, cost and other data for the
purpose of managerial planning, control and decision making.
COURSE CONTENTS:
Unit 1: Introduction (6 Lectures)
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost
accounting and management accounting, Cost control and Cost reduction, Cost management
Unit 2: Budgetary Control (10 Lectures)
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control,
objectives, merits, and limitations. Budget administration. Functional budgets. Fixed and flexible
budgets. Zero base budgeting. Programme and performance budgeting.
Unit 3: Standard Costing (12 Lectures)
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing,
advantages, limitations and applications. Variance Analysis – material, labour, overheads and
sales variances. Disposition of Variances, Control Ratios.
Unit 4: Marginal Costing (12 Lectures)
Absorption versus Variable Costing: Distinctive features and income determination. Cost-
Volume-Profit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic
methods. Angle of incidence, margin of safety, Key factor, determination of cost indifference
point.
Unit 5: Decision Making (20 Lectures)
Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various
short term decision making situations – profitable product mix, Acceptance or Rejection of
special/ export offers, Make or buy, Addition or Elimination of a product line, sell or process
further, operate or shut down. Pricing Decisions: Major factors influencing pricing
decisions, various methods of pricing
Unit 6: Contemporary Issues (5 Lectures)
Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional
Performance Measurement: Financial and Non-Financial measures. Transfer Pricing
Suggested Reading:
1. Charles T. Horngren, 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 Global
Business 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 t A c c o u n t i n g . Vikas Publishing House, New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. 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.
Note: Latest edition of text books may be used.

34
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH-DSE Group A (b): CORPORATE TAX PLANNING
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: To provide Basic knowledge of corporate tax planning and its impact on decision-
making.
Unit 1: Introduction 9 Lectures
Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in India; Types of
companies; Residential status of companies and tax incidence; Tax liability and minimum
alternate tax; Tax on distributed profits
Unit 2: Tax Planning-1 12 Lectures
Tax planning with reference to setting up of a new business: Locational aspect, nature of business,
form of organization;
Tax planning with reference to financial management decision - Capital structure, dividend
including deemed dividend and bonus shares;
Tax planning with reference to sale of scientific research assets
Unit 3: Tax Planning-2 15 Lectures
Tax planning with reference to specific management decisions - Make or buy; own or lease; repair
or replace
Tax planning with reference to employees’ remuneration
Tax planning with reference to receipt of insurance compensation
Tax planning with reference to distribution of assets at the time of liquidation

Unit 4: Special provisions relating to non-residents 12 Lectures

Double taxation relief; Provisions regulating transfer pricing; Advance rulings; Advance pricing
agreement

Unit 5:Tax Planning with reference to Business Restructuring 17 Lectures

Amalgamation, Demerger, Slump sale, Conversion of sole proprietary concern/partnership firm
into company, Conversion of company into LLP, Transfer of assets between holding and
subsidiary companies

Suggested Readings:
1. Vinod K. Singhania and Monica Singhania, Corporate Tax Planning. Taxmann
Publications Pvt. Ltd., New Delhi.
2. Girish Ahuja and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law
House, Delhi.
3. Shuklendra Acharya and M.G. Gurha. Tax Planning under Direct Taxes. Modern Law
Publication, Allahabad.
4. D.P. Mittal, Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi.
5. IAS – 12 and AS – 22.
6. T.P. Ghosh, IFRS, Taxmann Publications Pvt. Ltd. New Delhi.
Journals
1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman, Taxman Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter, Current Tax Reporter, Jodhpur
Note: Latest edition of text books may be used.

35
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH-DSE Group A (c): ADVERTISING

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: The objective of this course is to familiarize the students with the basic concepts, tools
and techniques of advertising used in marketing.
No. of
Lecture
Unit 1: Introduction: 10
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: 15
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-media devices
Unit 3: Message Development; 15
Advertising appeals, Advertising copy and elements, Preparing ads for different
media
Unit 4: Measuring Advertising Effectiveness: 15
Evaluating communication and sales effects; Pre- and Post-testing techniques.
Unit 5: 10
a) Advertising Agency: Role, types and selection of advertising agency.
b) Social, ethical and legal aspects of advertising in India.

Suggested Readings:
1. George E Belch, Michael A Belch, Keyoor Purani, Advertising and Promotion : An
Integrated Marketing Communications Perspective (SIE), McGraw Hill Education
2. S. Wats Dunn, and Arnold M. Barban. Advertising: Its Role in Marketing. Dryden Press
3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed. Prentice Hall of
India, New Delhi.
4. Batra, Myers and Aakers. Advertising Management. PHI Learning.
5. Terence A. Shimp. Advertising and Promotion: An IMC Approach. Cengage Learning.
6. Sharma, Kavita. Advertising: Planning and Decision Making, Taxmann Publications
7. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford University Press,
2012
8. Chunawala and Sethia, Advertising, Himalaya Publishing House
9. Ruchi Gupta, Advertising, S. Chand & Co.
10. O’Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage Learning.

Note: Latest edition of text books may be used.

36
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH-DSE Group A (d): BANKING AND INSURANCE

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To impart knowledge about the basic principles of the banking and insurance

Contents
Unit 1: Introduction: 13 Lectures
Origin of banking: definition, banker and customer relationship, General and special types of
customers, Types of deposits, Origin and growth of commercial banks in India. Financial Services
offered by banks, changing role of commercial banks, types of banks

Unit 2:Cheques and Paying Banker 13 Lectures

Crossing and endorsement - meaning, definitions, types and rules of crossing.
Duties, Statutory protection in due course, collecting bankers: duties, statutory protection for
holder in due course, Concept of negligence.

Unit 3:Banking Lending 13 Lectures

Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advances
against various securities.

Unit 4: Internet Banking 13 Lectures

Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/
Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money,
Electronic purse, Digital cash.

Unit V: Insurance 13 Lectures

Basic concept of risk, Types of business risk, Assessment and transfer, Basic principles of utmost
good faith, Indemnity, Economic function, Proximate cause, Subrogation and contribution, Types
of insurance: Life and Non-life, Re-insurance, Risk and return relationship, Need for coordination.
Power, functions and Role of IRDA, Online Insurance

Suggested readings:

1. Agarwal, O.P., Banking and Insurance, Himalaya Publishing House

2. Satyadevi, C., Financial Services Banking and Insurance, S.Chand
3. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House
4. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons
5. Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill
6. Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons
7. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons
8. Jyotsna Sethi and Nishwan Bhatia, Elements of Banking and Insurance, PHI Learning

Note: Latest edition of text books may be used.

37
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH-DSE Group A (e): COMPUTERISED ACCOUNTING SYSTEM

Duration: 3 hrs. Marks: 100 Lectures: 52, Practical Lab: 52

Objectives: This course seeks to enhance the skills needed for computerized accounting system
and to enable the students to develop simple accounting applications.

Unit-1: Computerized Accounting: Using Generic Software (12 Lectures, 12 Practical

Lab)
Taxation: TDS, VAT and Service Tax
Auditing in Computerized Accounting system: Statutory Audit, Voucher verification, Verification
of related party transaction, CAAT: Various Tools

Unit-2: Designing Computerised Accounting System (24 Lectures, 24 Practical

Lab)
Designing Computerised Accounting System using a DBMS Package
Creating a voucher entry Form,
Preparing ledgers with SQL, Form, and Report
Preparing Trial Balance with SQL and Report

Unit-3: Designing Accounting Support System (16 Lectures, 16 Practical

Lab)
Designing Supplier and customers System for Accounting using Form, Query, Module, and
Report; Designing Payroll System for Accounting using Form, Query, Module, and Report

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

Suggested Readings:
The suggested readings and guidelines shall be notified by the university department at least
once in three years based on the selected software.

38
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH-DSE Group A (f): Financial Markets, Institutions and Financial Services
Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To provide the student a basic knowledge of financial markets and institutions and to
familiarise them with major financial services in India.
Contents
Unit 1: Introduction (8 Lectures)
Financial System and its Components – financial markets and institutions; Financial
intermediation; Flow of funds matrix; Financial system and economic development; An
overview of Indian financial system
Unit 2: Financial Markets (17 Lectures)
Money market – functions, organisation and instruments. Role of central bank in money market;
Indian money market – An overview
Capital Markets – functions, organisation and instruments. Indian debt market; Indian equity
market – primary and secondary markets; Role of stock exchanges in India
Unit 3: Financial Institutions (20 Lectures)
Commercial banking – introduction, its role in project finance and working capital finance;
Development Financial institutions (DFIs) – An overview and role in Indian economy; Life and
non-life insurance companies in India; Mutual Funds – Introduction and their role in capital
market development. Non-banking financial companies (NBFCs).
Unit 4: Financial Services (8 Lectures)
Overview of financial services industry: Merchant banking – pre and post issue management,
underwriting. Regulatory framework relating to merchant banking in India
Unit 5: Leasing and hire–purchase (22 Lectures)
Consumer and housing finance; Venture capital finance; Factoring services, bank guarantees and
letter of credit; Credit rating; Financial counseling.

Suggested Readings:

1. L M Bhole, and Jitendra Mahakud. Financial Institution and Markets, McGraw-Hill

Education
2. Khan, M.Y. Indian Financial System, McGraw-Hill Education.
3. Dhanekar. Pricing of Securities. New Delhi: Bharat Publishing House.
4. Prasanna, Chandra. Financial Management: Theory and Practice. McGraw-Hill
Education.
5. Clifford Gomez, Financial Markets, Institutions and Financial Services, PHI Learning
6. MY Khan and PK Jain. Financial Services. McGraw Hill Education.
7. Singh, J.K. Venture Capital Financing in India. Dhanpat Rai and Company, New Delhi.
8. Annual Reports of Major Financial Institutions in India.

Note: Latest edition of text books may be used

39
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper – BCH 6.1: AUDITING AND CORPORATE GOVERNANCE

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To provide knowledge of auditing principles, procedures and techniques in accordance

with current legal requirements and professional standards and to give an overview of the
principles of Corporate Governance and Corporate Social Responsibility

Contents:
Unit 1: Introduction (11 Lectures)
Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification of
Audit, Audit Planning, Internal Control – Internal Check and Internal Audit; Audit Procedure –
Vouching and verification of Assets & Liabilities.

Unit 2: Audit of Companies (11 Lectures)

Audit of Limited Companies: Company Auditor- Qualifications and disqualifications,
Appointment, Rotation, Removal, Remuneration, Rights and Duties Auditor’s Report- Contents
and Types. Liabilities of Statutory Auditors under the Companies Act 2013

Unit 3: Special Areas of Audit (11 Lectures)

Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit;
Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Computer aided
audit techniques and tools; Auditing Standards; Relevant Case Studies/Problems;

Unit 4: Corporate Governance (11 Lectures)

Conceptual framework of Corporate Governance: Theories & Models, Broad Committees;
Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common
Governance Problems Noticed in various Corporate Failures. Codes & Standards on Corporate
Governance

Unit 5: Business Ethics (10 Lectures)

Morality and ethics, business values and ethics, approaches and practices of business ethics,
corporate ethics, ethics program, codes of ethics, ethics committee; Ethical Behaviour: Concepts
and advantages; Rating Agencies; Green Governance; Clause 49 and Listing Agreement

Unit 6: Corporate Social Responsibility (CSR): (11 Lectures)

Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social Responsibility;
Relationship of CSR with Corporate Sustainability; CSR and Business Ethics, CSR and Corporate
Governance; CSR provisions under the Companies Act 2013; CSR Committee; CSR Models,
Codes, and Standards on CSR

Suggested Readings:

1. Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI Learning
2. Aruna Jha, Auditing. Taxmann Publication.
3. A. K. Singh, and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing
Company.
4. Anil Kumar, Corporate Governance: Theory and Practice, Indian Book House, New Delhi
5. MC Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot.
(Publishers). (Relevant Chapters)
40
B.Com (Hons.) CBCS

6. KV Bhanumurthy and Usha Krishna, Politics, Ethics and Social Responsibility of

Business, Pearson Education
7. Erik Banks, Corporate Governance: Financial Responsibility, Controls and Ethics,
Palgrave Macmillan
8. N Balasubramanian, A Casebook on Corporate Governance and Stewardship, McGraw
Hill Education
9. B.N. Ghosh, Business Ethics and Corporate Governance, McGraw Hill Education
10. S K Mandal, Ethics in Business and Corporate Governance, McGraw Hill Education
11. Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian Edition),
Oxford University Press
12. Christine Mallin, Corporate Governance (Indian Edition), Oxford University Press
13. Relevant Publications of ICAI on Auditing (CARO)
14. Sharma, J.P., Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New
Delhi

Note: Latest edition of text books may be used.

41
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper – BCH 6.2: INDIRECT TAX LAW

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To provide basic knowledge and equip students with application of principles and
provisions of Service Tax, VAT, Central Excise, and Customs Laws.
Contents:

Unit 1: Service Tax-I (18 Lectures)

Service tax – concepts and general principles, Charge of service tax and taxable services,

Unit 2: Service Tax-II (18 Lectures)

Valuation of taxable services, Payment of service tax and filing of returns, Penalties, CENVAT
Credit

Unit 3: VAT (9 Lectures)

VAT – concepts and general principles, Calculation of VAT Liability including input Tax Credits,
Small Dealers and Composition Scheme, VAT Procedures

Unit 4: Central Excise (10 Lectures)

Central Excise Law in brief – Goods, Excisable goods, Manufacture and Manufacturer, Valuation,
CENVAT, Basic procedures, Export, SSI, Job Work

Unit 5: Customs Law (10 Lectures)

Basic concepts of customs law, Territorial waters, high seas, Types of custom duties – Basic,
Countervailing & Anti- Dumping Duty, Safeguard Duty, Valuation, Customs Procedures, Import
and Export Procedures, Baggage, Exemptions

Suggested Readings:
1. Singhania Vinod K. and Monica Singhania, Students’ Guide to Indirect Taxes, Taxmann
Publications Pvt. Ltd., Delhi.
2. V.S. Datey. Indirect Tax Law and practice, Taxmann Publications Pvt. Ltd., Delhi,
2. Sanjeev Kumar. Systematic Approach to Indirect Taxes,
3. S. S. Gupta. Service Tax -How to meet your obligation Taxmann Publications Pvt. Ltd., Delhi,
4. Grish Ahuja and Ravi Gupta, Indirect Taxes, Flair Publication Pvt Ltd

Note:
1. This paper will be replaced by the Goods and Service Tax Law whenever this law is
enforced.
2. Latest edition of text books may be used.

42
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH-DSE Group B (a): FUNDAMENTALS OF INVESTMENT

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To familiarize the students with different investment alternatives, introduce them to
the framework of their analysis and valuation and highlight the role of investor protection.

Contents
Unit 1: The Investment Environment (10 Lectures)
The investment decision process, Types of Investments – Commodities, Real Estate and Financial
Assets, the Indian securities market, the market participants and trading of securities, security
market indices, sources of financial information, Concept of return and risk, Impact of Taxes and
Inflation on return.
Unit 2: Fixed Income Securities (15 Lectures)
Bond features, types of bonds, estimating bond yields, Bond Valuation types of bond risks, default
risk and credit rating.

Unit 3: Approaches to Equity Analysis (15 Lectures)

Introductions to Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis,
dividend capitalisation models, and price-earnings multiple approach to equity valuation.

Unit 4:Portfolio Analysis and Financial Derivatives (15 Lectures)

Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds; Introduction to Financial
Derivatives; Financial Derivatives Markets in India

Unit 5: Investor Protection (10 Lectures)

Role of SEBI and stock exchanges in investor protection; Investor grievances and their redressal
system, insider trading, investors’ awareness and activism

Suggested Readings

1. C.P. Jones, Investments Analysis and Management, Wiley, 8th ed.

2. Prasanna Chandra, Investment Analysis and Portfolio Management, McGraw Hill
Education
3. R.P. Rustogi, Fundamentals of Investment, Sultan Chand & Sons, New Delhi.
4. N.D. Vohra and B.R. Bagri, Futures and Options, McGraw Hill Education
5. Mayo, An Introduction to Investment, Cengage Learning.

43
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH-DSE Group B (b): CONSUMER AFFAIRS AND CUSTOMER CARE
Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: This paper seeks to familarise the students with of their rights as a consumer, the
social framework of consumer rights and legal framework of protecting consumer rights. It also
provides an understanding of the procedure of redress of consumer complaints, and the role of
different agencies in establishing product and service standards. The student should be able to
comprehend the business firms’ interface with consumers and the consumer related regulatory and
business environment.

Unit 1: Conceptual Framework 13Lectures

Consumer and Markets: Concept of Consumer, Nature of markets, Concept of Price in Retail
and Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labeling and
packaging
Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-Grievances-
complaint, Consumer Complaining Behaviour: Alternatives available to Dissatisfied Consumers;
Internal and External Complaint handling: Corporate Redress Systems and Public Redress
Systems

Unit 2: The Consumer Protection Act, 1986 (CPA) 13 Lecture

Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in service,
spurious goods and services, unfair trade practice, restrictive trade practice.
Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer
Protection Councils at the Central, State and District Levels, Basic Consumer Rights;
Adjudicatory Bodies: District Forums, State Commissions, National Commission: Their
Composition, Powers, and Jurisdiction (Pecuniary and Territorial), Role of Supreme Court under
the CPA.
Unit 3: Grievance Redress Mechanism under the Consumer Protection Act, 1986:13 lectures
Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for filing
and hearing of a complaint; Disposal of cases, Relief/Remedy to be be provided; Temporary
Injunction, Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and
penalties.
Seven Leading Cases decided under Consumer Protection Act: Medical Negligence;
Banking; Insurance; Housing & Real Estate; Electricity, Water, and Telecom Services; Education;
Defective Product; Unfair Trade Practice.

Unit 4: Industry Regulators and Consumer Complaint Redress Mechanism 13 lectures

i. Banking: RBI and Banking Ombudsman

ii. Insurance: IRDA and Insurance Ombudsman
iii. Telecommunication: TRAI
iv. Food Products: FSSAI (an overview)
v. Electricity Supply: Electricity Regulatory Commission
vi. Advertising: ASCI
Unit 5: Consumer Protection in India 13 Lectures
Consumer Movement in India:; Evolution of Consumer Movement in India. Formation of
consumer organizations and their role in consumer protection, Recent developments in Consumer
Protection in India, National Consumer Helpline, Citizens Charter, Product testing.

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B.Com (Hons.) CBCS

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

Suggested Readings:

1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. Consumer Affairs”
(2007) Delhi University Publication. 334 pp.
2. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th ed. Bharat Law
House, Delhi, or latest edition.
3. Girimaji, Pushpa (2002). Consumer Right for Everyone Penguin Books.
4. Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace
Jovanovich, Inc.
5. Sharma, Deepa (2011).Consumer Protection and Grievance-Redress in India: A Study of
Insurance Industry (LAP LAMBERT Academic Publishing GmbH & Co.KG,
Saarbrucken, Germany. 263 pp.
6. Empowering Consumers e-book, www.consumeraffairs.nic.in
7. ebook, www.bis.org
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, S. Day and A. Aaker (1970). A Guide to consumerism. Journal of Marketing. Vol.
34. pp 12-19.
5. Sharma, Deepa (2003).New measures for Consumer Protection in India. The Indian
Journal of Commerce. Vol.56. No.4. pp. 96-106
6. Sharma, Deepa (2011).Consumer Grievance Redress by Insurance Ombudsman.
BIMAQUEST.Vol.11. pp.29-47.

Periodicals

1. Consumer Protection Judgments (CPJ) (Relevant cases reported in various issues)

2. Recent issues of magazines: Insight, published by CERC, Ahmedabad ‘Consumer
Voice’, Published by VOICE Society , New Delhi.
3. Upbhokta Jagran, Ministry of Consumer Affairs, Govt, of India.
New Delhi.
Websites:
www.ncdrc.nic.in
www.fcamin.nic.in
www.consumeraffairs.nic.in
www.iso.org.in
www.bis.org
www.ascionline.org.in
www.trai.gov.in
www.irda.gov.in
45
B.Com (Hons.) CBCS

www.derc.gov.in
www.rbi.org.in
www.fssai.gov.in
www.consumer-voice.org
www.nationalconsumerhelpline.in
www.cci.gov.in

Note: The Latest edition of text books and Acts should be used.

46
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH-DSE Group B (c): BUSINESS TAX PROCEDURE AND MANAGEMENT
Duration: 3 hrs. Marks: 100 Lectures: 65
Objective: To provide basic knowledge of business tax procedures and management under
different provisions of the Income tax.
Unit 1: 18 Lectures
Advance payment of tax;
Tax deduction/collection at source, documentation, returns, certificates;
Interest payable by Assessee/Government; Collection and recovery of tax

Unit 2: 17 Lectures
Assessment, re-assessment, rectification of mistakes
Appeals and revisions
- Preparation and filing of appeals with appellate authorities
- Drafting of appeal; statement of facts and statement of law

Unit 3: 12Lectures
Penalties and prosecutions, Settlement Commission, Search, seizure and survey

Unit 4: 12Lectures
Transactions with persons located in notified jurisdictional area; General anti-avoidance rule
Tax clearance certificate; Securities transaction tax
Unit 5: 6 Lectures
Information Technology and Tax administration
TAN (Tax Deduction and Collection Account Number), TIN (Tax Information Network),
e-TDS/e-TCS

Suggested Readings:
1. Singhania, Vinod K. and Monica Singhania. Corporate Tax Planning and Business Tax
Procedures. Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish. and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law
House, Delhi.
3. Singhania, Vinod K. and Kapil Singhania. TDS on CD. Taxmann Publications Pvt. Ltd.,
New Delhi.
4. Bajpai, Om Shanker. Search, Seizure and Survey. Taxmann Publications Pvt. Ltd., New
Delhi.
5. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.
6. Ahuja, Girish. and Gupta, Ravi Systematic Approach to Income Tax. Bharat Law House,
Delhi.
7. Akhileshwar Pathak and Savan Godiawala, Business Taxation, McGraw Hill Education

Journals
1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman, Taxmann Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter, Current Tax Reporter, Jodhpur.
Note: Latest edition of text books may be used.

47
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - V

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

48
B.Com (Hons.) CBCS

Suggested Readings:
1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw Hill
Education
2. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.
Pearson Education
3. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the Modern
Global Economy. London: Roultedge.
4. Sumati Varma, International Business, Pearson Education.
5. Cherunilam, Francis. International Business: Text and Cases. PHI Learning
6. Michael R. Czinkota. et al. International Business. Fortforth: The Dryden Press.
7. Bennett, Roger. International Business. Pearson Education.
8. Peng and Srivastav, Global Business, Cengage Learning

Note: Latest edition of text books may be used.

49
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH- DSE Group B (e): INDUSTRIAL RELATIONS AND LABOUR LAWS

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To enable the students to learn the concepts of industrial relations including trade
unions, collective bargaining, discipline and various labour enactments.

Contents:

Unit 1: Industrial Relations (IR)

Concept of Industrial Relations; Nature of Industrial Relations; Objectives of IR; Factors affecting
IR in changing Environment, Evolution of IR in India; Role of State; Trade Union; Employers'
Organisation; Human Resource Management and IR Role of ILO in Industrial Relations,
International Dimensions of IR
Unit 2: Trade Union
Trade Union: Origin and growth, unions after Independence, unions in the era of liberalisation;
Facters Affecting Growth of Trade Unions in India, Multiplicity & Recognition of Trade Unions;
Major Provisions of Trade Union Act1926
Unit 3: Collective Bargaining and Workers' Participation in Management
a) Collective Bargaining: Meaning, Nature, Types, Process and Importance of Collective
Bargaining, pre-requisites, issues involved; Status of Collective Bargaining in India, Functions
and role of Trade Unions in collective bargaining
b) Workers' Participation in Management: Concent, practices in India, Works Committees, Joint
management councils; Participative Management and co-ownership; Productive Bargaining and
Gain Sharing
Unit 4: Discipline and Grievance Redressal
Discipline: Causes of indiscipline, Maintenance of discipline and misconduct; Highlights of
domestic enquiries; Principle of Natural Justice; Labour turnover; Absenteeism; Grievance:
Meaning of Grievance, Grievance redressal machinery in India, Grievance handling procedure;
salient features of Industrial Employment (Standing orders) Act 1946
Unit 5:
a) The Industrial Disputes Act, 1947: Definitions of Industry, workman, and Industrial Dispute;
Authorities under the Act: Procedure, Powers and Duties of Authorities; Strikes and Lock outs:
Lay-off and Retrenchment: Provisions relating to Layoff, Retrenchment, and closure

b) The Factories Act, 1948: Provisions relating to Health, Safety, Welfare facilities, working
hours, Employment of young persons, Annual Leave with wages

Suggested Readings:
1. PK Padhi, Industrial Relations and Labour Law, PHI Learning
2. Arun Monappa, Industrial Relations and Labour Law, McGraw Hill Education
3. SC Srivastav, Industrial Relations and Labour Law, Vikas Publishing House
4. C.S Venkata Ratnam, 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

Note: Latest edition of text books may be used.

50
B.Com (Hons.) CBCS

B.Com. (Hons.): Semester - VI

Paper: BCH- DSE Group B (f): BUSINESS RESEARCH METHODS AND PROJECT
WORK

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: This course aims at providing the general understanding of business research and the
methods of business research. The course will impart learning about how to collect, analyze, present
and interpret data.

Section A: Business Research Methods 50 Marks

Unit 1: Introduction 10 Lectures

Meaning of research; Scope of Business Research; Purpose of Research – Exploration, Description,
Explanation; Unit of Analysis – Individual, Organization, Groups, and Data Series; Conception,
Construct, Attributes, Variables, and Hypotheses

Unit 2: Research Process 10 Lectures

An Overview; Problem Identification and Definition; Selection of Basic Research Methods- Field
Study, Laboratory Study, Survey Method, Observational Method, Existing Data Based Research,
Longitudinal Studies, Panel Studies

Unit 3: Measurement and Hypothesis Testing 19 Lectures

Measurement: Definition; Designing and writing items; Uni-dimensional and Multi-dimensional
scales; Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale, Thurstone,
Likert and Semantic Differential scaling, Paired Comparison; Sampling –Steps, Types, Sample Size
Decision; Secondary data sources
Hypothesis Testing: Tests concerning means and proportions; ANOVA, Chi-square test and other
Non-parametric tests
Testing the assumptions of Classical Normal Linear Regression

Section B: Project Report Marks 50

Unit 4: Report Preparation 26 Lectures

Meaning, types and layout of research report; Steps in report writing; Citations, Bibliography and
Annexure in report; JEL Classification

Note:
1. There shall be a written examination of 50% Marks on the basis of Unit 1: to III.
2. The student will write a project report under the supervision of a faculty member assigned by
the college/institution based on field work. The Project Report carries 50% Marks and will be
evaluated by University appointed examiners.

Generic Elective: Commerce Group A

Paper GE 1: Financial Accounting

Duration: 3 hrs. Marks: 100 Lectures: 52, Practical: 26

51
B.Com (Hons.) CBCS

Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impart skills for recording various kinds of business transactions.
CONTENTS
Unit-1: Basics of Manual Accounting
Accounting- concept, objectives, advantages and limitations, types of accounting information;
Fundamental accounting assumptions, principles, concepts, and conventions; Salient features of
First-Time Adoption of Indian Accounting Standard; International Financial Reporting Standards
(IFRS): - Need and procedures
Recording of Transactions: Rules of debit and credit: for assets, liabilities, capital, revenue and
expenses. Books of original entry: format and recording – Journal Entry
Ledger Posting: Trial Balance:
Financial statements- Profit and Loss Account, Balance Sheet (13 Lectures)

Unit-2: Computerized Accounting System

Creating a Company; Configure and Features settings; Creating Accounting Ledgers and Groups;
Creating Stock Items and Groups; Vouchers Entry;
Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account,
Balance Sheet, Funds Flow Statement, Cash Flow Statement
Selecting and shutting a Company; Backup and Restore data of a Company (26 Practicals)

Unit 3:
Accounting for Depreciation: Methods of computing depreciation (straight line method and
diminishing balance method only)
Inventories Valuation Methods: FIFO, LIFO and Weighted Average. (13 Lectures)

Unit 4:
Accounting for Hire Purchase and Installment Systems: Basic and Simple Problems only
Accounting for Partnership Firm: Preparing Accounts of Partnership firm, Admission, and
Retirements (13 Lectures)

Unit 5: Accounting for Companies

Preparation of profit and loss account and balance sheet of corporate entities; Share Capital &
Debentures: Issue, forfeiture and reissue of forfeited shares: Issue of rights and bonus shares; Buy
back of shares; Issue of Debentures (13 Lectures)

Note:
10. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per week
per batch) for Practical Lab + one credit Hr for Tutorials (per group)
11. Examination Scheme for Computerised Accounting Systems – Practical for 20 marks. The
practical examination will be for 1 hour.
12. Theory Exam shall carry 80 marks

Suggested Readings:
13. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New
Delhi.
14. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New
Delhi.
52
B.Com (Hons.) CBCS

15. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
16. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
17. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
18. Tulsian, P.C. Financial Accounting, Pearson Education.

Note: Latest edition of the text books should be used.

53
B.Com (Hons.) CBCS

Generic Elective: Commerce Group A

Paper GE 2: COST AND MANAGEMENT ACCOUNTING

Duration: 3 hours Marks: 100 Lectures: 65

Objective: To acquaint the students with basic concepts used in cost and management accounting
and various methods involved in cost ascertainment systems.

CONTENTS:
Unit 1: Introduction (13 Lectures)
Meaning, objectives and advantages of cost accounting, Difference between financial, cost, and
management accounting and. Cost concepts and classifications, Role of a cost accountant in an
organization.
Elements of Cost: Materials, Labour, and Overhead

Unit 2: Methods of Costing (13 Lectures)

Unit costing, Job costing. Contract Costing. Process costing (process losses, valuation of work in
progress, joint and by-products) Service costing (only transport).

Unit 3: Budgeting and budgetary control (13 Lectures)

Concept of budget and budgetary control, objectives, merits, and limitations, Budget
administration, Functional budgets, Fixed and flexible budgets, Zero base budget,

Unit 4: Standard costing (13 Lectures)

Standard costing and variance analysis: Meaning of standard cost and standard costing:
advantages, limitations and applications, Variance analysis – material, labour, overhead and sales
variances

Unit 5: Marginal Costing (13 Lectures)

Cost-Volume-Profit Analysis: Break-even analysis-algebraic and graphic methods. Contribution /
sales ratio, key factor. Margin of safety. Angle of incidence. Determination of cost indifference
point. Decision making: Costs for decision making, variable costing and differential analysis as
aids in making decisions – fixation of selling price, exploring new market, make or buy, product
mix, operate or shut down, seller process further.

Suggested Reading:
1. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.
2. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. Prentice Hall of
India, New Delhi.
3. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New
Delhi.
4. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahabir
Book Depot, New Delhi.
5. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers,
Jalandhar.
6. H.V. Jhamb, “Management Accounting”, ANE Books Pvt. Ltd. New Delhi
7. Singh, S. K. and Gupta Lovleen. Management Accounting – theory and Practice. Pinnacle
Publishing House.
8. Rajiv Goel, Cost Accounting. International Book House
54
B.Com (Hons.) CBCS

9. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi.

55
B.Com (Hons.) CBCS

Generic Elective: Commerce Group A

Paper GE 3: INCOME TAX LAW AND PRACTICE

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To provide basic knowledge and equip students with application of principles and
provisions of Income-tax Act, 1961 and the relevant Rules.
Unit 1: Introduction 10 Lectures
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, total income, maximum marginal rate of tax; Permanent Account Number
(PAN)
Residential status; Scope of total income on the basis of residential status of Individual only
Exempted income under section 10

Unit 2: Computation of Income under different heads-1 17 Lectures

Income from Salaries; Income from house property
(Only Simple and basic concepts)

Unit 3: Computation of Income under different heads-2 10 Lectures

Profits and gains of business or profession; Capital gains; Income from other sources
(Only Simple and basic concepts)

Unit 4: Computation of Total Income and Tax Liability 15 Lectures

Income of other persons included in assessee’s total income; Aggregation of income and set-off
and carry forward of losses; Deductions from gross total income; Rebates and reliefs;
Computation of total income of individuals and firms; Tax liability of an individual

Unit 5: Preparation of Return of Income 26 Practicals

Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures
of Compulsory On-Line filing of returns for specified assesses.
Note:
4. 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 fill appropriate Form and generate
the XML file.
5. Theory Exam shall carry 80 marks
6. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
7. Latest edition of text books and Software may be used.
Suggested readings:
3. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University
Edition. Taxmann Publications Pvt. Ltd., New Delhi.
4. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House,
Delhi.
Software
1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax,
Taxmann Publication Pvt. Ltd, New Delhi. Latest version
2. ‘Excel Utility’ available at incometaxindiaefiling.gov.in

56
B.Com (Hons.) CBCS

Generic Elective: Commerce Group A

Paper GE 4:: BANKING AND INSURANCE

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: To impart knowledge about the basic principles of the banking and insurance

Contents
Unit 1: Introduction: 13 Lectures
Origin of banking: definition, banker and customer relationship, General and special types of
customers, Types of deposits, Origin and growth of commercial banks in India. Financial Services
offered by banks, changing role of commercial banks, types of banks

Unit 2:Cheques and Paying Banker 13 Lectures

Crossing and endorsement - meaning, definitions, types and rules of crossing.
Duties, Statutory protection in due course, collecting bankers: duties, statutory protection for
holder in due course, Concept of negligence.

Unit 3:Banking Lending 13 Lectures

Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advances
against various securities.

Unit 4: Internet Banking 13 Lectures

Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/
Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money,
Electronic purse, Digital cash.

Unit V: Insurance 13 Lectures

Basic concept of risk, Types of business risk, Assessment and transfer, Basic principles of utmost
good faith, Indemnity, Economic function, Proximate cause, Subrogation and contribution, Types
of insurance: Life and Non-life, Re-insurance, Risk and return relationship, Need for coordination.
Power, functions and Role of IRDA, Online Insurance

Suggested readings:

9. Agarwal, O.P., Banking and Insurance, Himalaya Publishing House

10. Satyadevi, C., Financial Services Banking and Insurance, S.Chand
11. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House
12. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons
13. Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill
14. Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons
15. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons
16. Jyotsna Sethi and Nishwan Bhatia, Elements of Banking and Insurance, PHI Learning

Note: Latest edition of text books may be used.

57
B.Com (Hons.) CBCS

Generic Elective: Commerce Group B

Paper GE 1: HUMAN RESOURCE MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 65

Objective: The objective of the course is to acquaint students with the techniques and principles to
manage human resource of an organisation.

Unit 1: Introduction 13 Lectures

Human Resource Management: Concept and Functions, Role, Status and competencies of HR
Manager, HR Policies, Evolution of HRM, HRM vs HRD. Emerging Challenges of Human
Resource Management; Workforce diversity; Empowerment; Downsizing; VRS; Human Resource
Information System

Unit 2: Acquisition of Human Resource 13 Lectures

Human Resource Planning- Quantitative and Qualitative dimensions; job analysis – job
description and job specification; Recruitment – Concept and sources; Selection – Concept and
process; test and interview; placement and induction
Unit 3: Training and Development 13 Lectures
Concept and Importance; Identifying Training and Development Needs; Designing Training
Programmes; Role-Specific and Competency-Based Training; Evaluating Training Effectiveness;
Training Process Outsourcing; Management Development; Career Development.
Unit 4: Performance Appraisal 13 Lectures
Nature, objectives and importance; Modern techniques of performance appraisal; potential
appraisal and employee counseling; job changes - transfers and promotions; Compensation:
concept and policies; job evaluation; methods of wage payments and incentive plans; fringe
benefits; performance linked compensation.
Unit 5: Maintenance 13 Lectures
Employee health and safety; employee welfare; social security; Employer-Employee relations- an
overview; grievance-handling and redressal; Industrial Disputes: causes and settlement machinery
Suggested Readings:
9. Gary Dessler. A Framework for Human Resource Management. Pearson Education.
10. DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, Pearson
Education.
11. Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning
12. Ivancevich, John M. Human Resource Management. McGraw Hill.
13. Wreather and Davis. Human Resource Management. Pearson Education.
14. Robert L. Mathis and John H. Jackson. Human Resource Management. Cengage Learning.
15. TN Chhabra, Human Resource Management, Dhanpat Rai & Co., Delhi
16. Biswajeet Patttanayak, Human Resource Management, PHI Learning

Note: Latest edition of text books may be used.

58
B.Com (Hons.) CBCS

Generic Elective: Commerce Group B

Paper GE 2: PRINCIPLES OF MARKETING

Duration: 3 hrs. Marks: 100 Lectures: 65

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

Suggested Readings:
11. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ehsanul Haque. Principles of
Marketing. 13th edition. Pearson Education.
12. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing:
Concepts and Cases. (Special Indian Edition)., McGraw Hill Education
13. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
14. Zikmund William G. and Michael D’Amico. Marketing; Creating and Keeping Customers
in an E-Commerce World. Cengage Learning.
15. The Consumer Protection Act 1986.
16. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage
Learning.

59
B.Com (Hons.) CBCS

17. Dhruv Grewal, Michael Levy, Marketing, McGraw Hill Education.

18. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition. Dhanpat Rai &
Company.
19. Neeru Kapoor, Principles of Marketing, PHI Learning
20. Rajendra Maheshwari, Principles of Marketing, International Book House

60
B.Com (Hons.) CBCS

Generic Elective: Commerce Group B

Paper GE 3: FUNDAMENTALS OF FINANCIAL MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 52, Practicals 26

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

Suggested Readings
11. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson
Education
12. Levy H. and M. Sarnat . Principles of Financial Management. Pearson Education
13. Brigham and Houston, Fundamentals of Financial Management, Cengage Learning
14. Khan and Jain. Basic Financial Management, McGraw Hill Education
15. Prasanna Chandra, Fundamentals of Financial Management. McGraw Hill Education
16. Singh, J.K. Financial Management- text and Problems. Dhanpat Rai and Company, Delhi.
17. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.

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18. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management. Mayur
Paperback, New Delhi.
19. Pandey, I.M. Financial Management. Vikas Publications.
20. Bhabatosh Banerjee, Fundamentals of Financial Management, PHI Learning
Note: Latest edition of text books may be used.

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B.Com (Hons.) CBCS

Generic Elective: Commerce Group B

Paper GE 4: E-COMMERCE
Duration: 3 hrs. Marks: 100 Lectures: 65
Objectives: To enable the student t o become familiar with the mechanism for conducting
business transactions through electronic means
Contents
Unit 1: Introduction: (13 Lectures)
Meaning, nature, concepts, advantages, disadvantages and reasons for transacting online,
types of E-Commerce, e-commerce business models (introduction , key elements of a
business model and categorizing major E-commerce business models), forces behind e-
commerce.
Technology used in E-commerce: The dynamics of world wide web and internet( meaning,
evolution and features) ; Designing, building and launching e-commerce website (A systematic
approach involving decisions regarding selection of hardware, software, outsourcing vs. in-house
development of a website)
Unit 2: Security and Encryption: (13 Lectures)
Need and concepts, the e-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, cybervandalism etc.), technology solutions (Encryption,
security channels of communication, protecting networks and protecting servers and clients),

Unit 3: IT Act 2000 and Cyber Crime (13 Lectures)

IT Act 2000: Definitions, Digital signature, Electronic governance, Attribution, acknowledgement
and dispatch of electronic records, Regulation of certifying authorities, Digital signatures
certificates, Duties of subscribers, Penalties and adjudication, Appellate Tribunal, Offences and
Cyber-crimes

Unit 4: E-payment System: (13 Lectures)

Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money), digital
signatures (procedure, working and legal position), payment gateways, online banking (meaning,
concepts, importance, electronic fund transfer, automated clearing house, automated ledger
posting), risks involved in e-payments.

Unit 5: On-line Business Transactions: (13 Lectures)

Meaning, purpose, advantages and disadvantages of transacting online, E-commerce
applications in various industries like {banking, insurance, payment of utility bills, online
marketing, e-tailing (popularity, benefits, problems and features), online services (financial, travel
and career), auctions, online portal, online learning, publishing and entertainment} Online
shopping (amazon, snapdeal, alibaba, flipkart, etc.)

Suggested Readings
9. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.
10. David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill
Education
11. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed.,
McGraw Hill Education
12. PT Joseph, E-Commerce: An Indian Perspective, PHI Learning
13. KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education
14. TN Chhabra, E-Commerce, Dhanpat Rai & Co.
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B.Com (Hons.) CBCS

15. Sushila Madan, E-Commerce, Taxmann

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