0% found this document useful (0 votes)
61 views9 pages

B.Com Hons V Semester Syllabus 2022-2026

Uploaded by

sharmaaryan1030
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
61 views9 pages

B.Com Hons V Semester Syllabus 2022-2026

Uploaded by

sharmaaryan1030
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

SYALLBUS

[Link] HONS - V SEM


2022-2026

Course Total
code Course Name Marks Credit End Sem Exam Sessional Marks
Marks
MAX MIN MAX MIN
Core-1 Income tax 100 3 60 21 40 14
501 law&practice
Core-2 Financial 100 3 60 21 40 14
502 Management
SEC Entrepreneurship 100 3 60 21 40 14
(503)
DSE Consumer Behaviour 100 3 60 21 40 14
(504)
505 Internship/Field 100 6 100 35 xx xx
project/apprenticeship
Grand Total 500 20 60 35 xx xx
[Link]. (Hons.) Semester -V
Income Tax Law and Practice
Paper- BCH 501

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 :- General introduction of Indian Income Tax Act, [Link]


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: Salary and house property :- Income from Salaries including Retirement
benefits, income from house property.

Unit 3: PGBP and Capital gain :- Income from Business and Profession, Capital gain.

Unit 4: Other sources and other provisions :- Income from other sources. Set off and
carry forward of losses, clubbing of income, deductions from gross total income.

Unit 5: Rebates and reliefs, Computation of total income of individuals and Tax liability
of an individual. Assessment procedure, types of ITR forms.
Suggested readings :-
• Singhania, Vinod K. and Monica Singhania. Students' Guide to Income Tax,
University Edition. Taxmann Publications Pvt. Ltd., NewDelhi.
• Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law
House, Delhi.
• HC Mahrotra , sahitya bhawan publication.
Note: Latest edition of text books may be used.
[Link] (Hons.) Semester -V
Financial Management
Paper- BCH 502

Objective :- To familiarize the students with the principles and practices of financial
management.

Unit 1: Introduction :- Nature, scope and objectives of Financial Management, Risk


and return (including Capital Asset Pricing Model).

Unit 2: Investment Decisions :- The Capital Budgeting Process, Cash flow Estimation,
Payback Period Method, Accounting Rate of Return Net Present Value (NPV),

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. Capital Structure (Net Income,
Net Operating Income. Operating and financial leverage; Determinants of
capital structure.

Unit 4: Dividend Decisions :- Theories for Relevance and irrelevance of dividend


decision for corporate valuation, waltors mode , Gordon’s Model,
[Link]. Dividend policies- forms of dividends and stability in
dividends, issues in dividend policies.
Unit 5: Dividend Decisions :- Theories for Relevance and irrelevance of dividend
decision for corporate valuation, waltors mode , Gordon’s Model,
[Link]. Dividend policies- forms of dividends and stability in
dividends, issues in dividend policies.

Suggested readings:-
• James C. Van Horne and Sanjay Dhamija, Financial Management and Policy,
Pearson Education
• Levy H. and M. Sarnat. Principles of Financial Management. Pearson Education
• Brigham and Houston, Fundamentals of Financial Management, Cengage
Learning
Note: Latest edition of text books may be used.
[Link] (Hons.) Semester -V
Entrepreneurship
Paper- BCH 503

Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a
career option and creative thinking and behaviour.
Unit 1: Introduction :- Meaning, elements, determinants and importance of
entrepreneurship and Characteristics of successful entrepreneurs; Entrepreneurship and
creative response to the society problems and at work; Dimensions of entrepreneurship:
entrepreneurship,technopreneurship, cultural entrepreneurship and social
entrepreneurship, the changing role of the entrepreneur.
Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises :- Introduction
of micro, Small & Medium Enterprises. Scope of small business activities, Concept of
business groups and role of business houses and family business in India. Conflict in
family business and its resolution. The contemporary role models in Indian business: their
values, business philosophy and behavioural orientations.
Unit 3: Institutional support for entrepreneurship:-Institutional support
programmers :- support and sustainability of entrepreneurship. Requirement, availability
and access to finance, marketing assistance, technology, and industrial accommodation,
Role of industries or entrepreneur's associations and self-help groups, The concept, role
and functions of business incubators, angel investors, venture capital and private equity
fund.
Unit 4: Sources of business ideas and tests of feasibility :- Business idea, Sources of
business ideas, 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.
Unit 5: Mobilising Resources :- 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 :-
• Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Leaming.
• Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McCraw-Hill
Education.
Note: Latest edition of text books may be used.
[Link](Hons.)Semester -V
Consumer Behaviour
Paper- BCH 504

Objective : The objective of the course is to provide key tools and frameworks for
analyzing consumer behavior in order to solve marketing problems and define effective
marketing strategy.

Unit-I Introduction and concept :- Meaning, nature and application of consumer


behavior, Importance of consumer behavior in marketing decisions, Market Analysis,
consumer decision making process and Determinants of Buyer Behavior.

Unit II: Individual Determinants of Consumer Behavior :- Consumer Needs and


Motivation,Characteristics of motivation,theories of needs & motivation: Maslow’s
hierarchy of needs, McLelland’s APA theory. Personality & Consumer Behavior:
Theories of personality: Freudian, Neo-Freudian and Trait Theories, Personality Traits
and its Marketing Significance

Unit III: Individual Determinants of Consumer Behavior :- Consumer


Perception:Concept of absolute threshold limit, differential threshold limit & subliminal
perception: Perceptual Process: selection, organization & interpretation. Consumer
Attitudes: Formation of attitudes, functions performed by attitudes, models of attitudes:
Tri-component model, multi-attribute model .

Unit IV: Environmental Determinants of Consumer Behavior :- Consumer


socialization process, consumer roles within a family, purchase influences and role played
by children, family life cycle., Determinants of social class, Culture & Consumer
Behavior: Core values held by society & their influence on consumer behavior,
introduction to sub-cultural & cross-cultural [Link] Leadership Process:
Characteristics & needs of opinion leaders.

Unit-V: Diffusion of Innovation and Consumer Decision Making Models :- Diffusion


of Innovations, Process of Diffusion and Adoption, Innovation, Decision Process,
Innovator Profiles, Consumer Decision Making Models: Howard Shet Model, Engel-
Blackwell-Miniard Model, Nicosia Models of Consumer Decision Making

Suggested Readings:-
• Leon G. Schiffman & Leslie [Link]: Consumer Behaviour, Prentice Hall
Publication.
• Solomon, M.R. Consumer Behaviour – Buying, Having, and Being, Pearson Prentice
Hall.
Note- Latest edition of text books may be used.

Common questions

Powered by AI

Different methods of calculating cost of capital, such as cost of debt, cost of equity, and the Weighted Average Cost of Capital (WACC), provide diverse insights into financing decisions. The cost of debt is typically lower than equity, favoring debt financing if the company can maintain leverage ratios effectively. The cost of equity funding, however, might be more suitable for companies needing flexibility without repayment pressures. WACC offers a comprehensive view and is used in investment appraisal, influencing decisions on capital projects by ensuring returns exceed the cost of funding. These calculations are crucial for structuring an optimal capital strategy that aligns with operational goals and market conditions .

Walter's Model and Gordon's Model are significant for understanding the relevance of dividend policies in corporate valuation. According to Walter's Model, dividends are relevant and affect the value of the firm, as internal returns as compared to cost of capital determines the desirability of dividend payouts. Gordon's Model posits that current dividends are less risky than expected future dividends, suggesting investors prefer them due to risk aversion. Both models highlight that investor satisfaction and valuation are influenced by dividend policies depending on the firm's growth opportunities relative to required returns, illustrating a complex relationship between dividends, investment opportunities, and market perception .

Conflict resolution in family businesses is crucial for sustainability, as unresolved conflicts can lead to divisions and inefficiencies that hamper the business's operation and growth. Effective conflict resolution processes ensure that business decisions align with both family and business goals. In the Indian context, where family businesses form a significant part of the economy, sustainability is enhanced by establishing clear communication channels, professional management practices, and mediation mechanisms to address disputes. These processes support business continuity and succession planning, thus securing the long-term viability of small businesses .

Micro, Small, and Medium Enterprises (MSMEs) are vital in entrepreneurship development in India as they contribute significantly to economic output, employment, and innovation. They provide a platform for entrepreneurial ventures by lowering entry barriers, reducing the need for large capital investments, and encouraging localized business solutions. MSMEs foster economic diversification and resilience by encouraging individuals to pursue entrepreneurial activities, thereby enhancing productivity and competitive markets. These enterprises also serve as a training ground for new entrepreneurs, offering experience in managing business operations before scaling up .

Understanding consumer socialization processes within a family is important because it reveals how purchasing decisions are influenced by family dynamics. Children play significant and varying roles depending on product categories and family structures, affecting both direct requests and indirect preferences. Recognizing these dynamics helps marketers devise strategies that target the right family member, create family-oriented marketing campaigns, and understand the lifecycle of product demand within a household, ultimately influencing purchasing trends and improving product acceptance .

The nature and application of capital budgeting processes, including methods like Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period, directly affect investment decisions by providing a framework to evaluate potential projects' financial viability. NPV provides a dollar amount measure of expected value addition to the firm, IRR offers a break-even rate of return, and Payback Period helps assess risk by estimating how quickly investment costs are recovered. These methods guide quantitative assessment, reduce uncertainty, and align projects with strategic financial goals, thereby shaping a firm's long-term growth path and risk management strategy .

Personality traits affect consumer behavior by influencing preferences, buying decisions, and brand loyalty. Different personality traits, such as openness or conscientiousness, can predispose consumers towards certain behaviors and preferences, such as a willingness to try new products or the desire for reliable brands. Understanding these traits allows marketers to segment the market more effectively, tailor products and advertising strategies to match consumer profiles, and predict how consumers might respond to marketing efforts. This engagement fosters stronger connections with consumers, enhancing marketing effectiveness .

The residential status of an individual under the Income Tax Act, 1961, affects the scope of his total income that is taxable in India. A resident is taxed on his global income, which includes income earned both in India and abroad. In contrast, a non-resident is taxed only on income that is received in India or that accrues or arises in India. This distinction helps determine which parts of an individual's income are subject to Indian tax laws and aligns the tax responsibility with their level of engagement with the Indian economy .

The Engel-Blackwell-Miniard Model consists of five critical components: problem recognition, information search, evaluation of alternatives, purchase decision, and post-purchase behavior. The model is significant in understanding consumer behavior as it outlines a comprehensive process of how consumers move from recognizing a need to making a purchase and evaluating their decision post-purchase. Each step reveals different consumer motivations and barriers, aiding marketers in developing targeted interventions and tailoring communication strategies to influence consumer decisions positively .

Venture capital and angel investors play a pivotal role in fostering entrepreneurship by providing critical funding, mentorship, and networks to startups. These investors fill the funding gap for early-stage companies that might not qualify for traditional lending. By investing in innovative ideas, they provide the capital necessary to develop products, scale operations, and enter new markets. Additionally, their industry experience and connections can open doors to strategic partnerships, further bolstering startup growth. This support system enhances the viability and potential success of startups, fueling the broader ecosystem of innovation and economic growth .

You might also like