COST ACCOUNTING

L
T
P
C
Total Contact Hours : 60
CMT 211
B.COM (Semester 3)
3
2
0
4
Pre-Requisite: Fundamentals of
Accounting
Marks 100
Internal : 40
External :60
Course Objective
The objective of this course is to provide the student with the ability to understand and use
accounting data to make business decisions and manage a business.
Unit Course Outcome
To impart understanding of the Basic Principles of Cost Accounting, Cost Sheet and its
1
application in modern day business
To have knowledge of concepts of material, labour & overhead control which would
2
enable organizations to maximize profits
3
To help the students to understand techniques of Cost accounting & their applications.
Contents of Syllabus
Unit-I
Introduction: Cost and Cost Accounting, Meaning, Nature, Scope, Objectives, Advantages
and disadvantages of Cost Accounting, Distinction between Cost and Financial Accounting,
Analysis of Cost Elements of Cost, Preparation of cost sheet, Installation of costing system
Unit-II
Materials; Purchase and Storage, Control and Pricing of the Material, Issue of Material.
Labor: Meaning, Components of Labor Cost, Methods of wage payment and incentive plans.
Time Rate & Piece Rate Method.
Unit-III
Costing Accounting for Overheads: Classification and departmentalization; Absorption of
overheads; Determination of overhead rates; Under and over absorption, and its treatment.
Cost control Techniques: ABC, Problems of Traditional Costing; Cost analysis under ABC,
institution of ABC. Benefits and weaknesses, Life Cycle Costing; Target Costing; Kaizen
Text Books
Jain & Narang: Cost Accounting, Kalyani Publishers, Delhi.
M.Y. Khan & P. K. Jain: Managements& Cost Accounting, Tata McGraw Hill, New
Delhi.
Reference Material
Lal, Srivastava; Cost Accounting, Tata McGraw Hill
Bhavesh, Chandarana, Cost Accounting & Financial Management, Taxmanns
Publications

CMT 211
University School
of Business
Program Outcome

USB
a

Mapping of Course
outcome
with
Program outcome

BS

ES

PD

PC

FS

Project/
Training

OE

Category

Approval

NOTE FOR THE PAPER SETTER

The syllabus has been divided into three units. Paper setter will set 3 questions from
each unit and 1 compulsory question spread over the whole syllabus consisting of 5 short
answer questions. Compulsory question will be placed at number one. Candidate shall be
required to attempt 6 questions in all including compulsory question and selecting not
more than 2 questions from each unit. All questions carry equal marks.

CMT 212

Company Law & Secretarial Practice

Total Contact Hours : 60

B.COM (Semester 3)
Pre-Requisite: NA
Marks 100
Internal : 40

External : 60
Course Objective

Understand the basic Principles of Company Law and its application in modern day
business.
Unit

Course Outcome

The student will acquaint himself/ herself with company laws and its
relevance
Student will also get overview about new and contemporary
developments in Indian Corporate Law and will have in-depth knowledge
about the shares
Student will understand the proceeding of the company and board
meetings

1
2
3

Content of the Syllabus

UNIT-I
Nature of a company: Definition of a company, Characteristics of a company, lifting the
corporate veil, Company distinguished from partnership. Kinds of companies: Classification
on the basis of Incorporation; Classification on the basis of Liability ; Classification on the
basis of number of members ;Classification on the basis of Control ;Classification on the
basis of Ownership. Formation of a company: Steps involved in the formation and
incorporation of a company.
UNIT-II
Memorandum of association: Meaning and Importance, Form and Contents, Alteration of
Memorandum.
Articles of association: Meaning, Relationship of and distinction between MOA and AOA.
Prospectus: Meaning, Definition and contents, statutory requirements in relation to
prospectus. Share capital: Kinds of share capital, Alteration of share capital, Ways for raising
share capital, Allotment of shares, share certificate and share warrant.
UNIT-III
Company Management: Definition of Director, appointment of director, position of a
director, Restrictions on the appointment of director, Disqualifications of director, Meetings
of directors, powers of directors, duties and liabilities of directors. Meetings: General
meetings of shareholders, requisites of a valid meeting, proxies, voting and poll.
Winding Up: Meaning of winding up; modes of winding up; consequences of winding up;
procedure of winding up by the court; voluntary winding up.
SUGGESTED READINGS/BOOKS:

Kapoor, N.D.; Elements of Company Law; Himalyan Publishing House, Mumbai.

Kuchhal, M.C. : Company LawAvtar Singh, Company Law, Eastern Book Company, Lucknow

Singh Avtar: Company Law; Eastern Book Co., Lucknow.

Reference Material:

Pathak Akhileshwar Garg, Chawla, Sareen, Mercantile Law, Kalyani Publication, New Delhi.
Securities Contracts (Regulation) Act, 1956

CMT 212
University School of
Business
Program Outcome

USB
a

Mapping of Course
outcome
with
Program outcome

BS

ES

PD

Category

PC

FS

OE

Project/
Training

Approval

NOTE FOR THE PAPER SETTER

The syllabus has been divided into three units. Paper setter will set 3 questions from
each unit and 1 compulsory question spread over the whole syllabus consisting of 5 short
answer questions. Compulsory question will be placed at number one. Candidate shall be
required to attempt 6 questions in all including compulsory question and selecting not
more than 2 questions from each unit. All questions carry equal marks.

CMT 213

INDIAN ECONOMYPERFORMANCE & POLICIES

Total Contact Hours : 45
B.COM (Semester 3)
Pre-Requisite: NA
Marks 100
Internal : 40
Course Objective

External: 60

The students will be able to understand economic problems prevalent in Indian economy like
poverty, inflation, over-population, growth of service sector and low productivity in agriculture
and industrial sectors etc.
Unit

1
2
3

Course Outcome

Students will be able to comprehend and analyze the mechanism of economic planning
Students will be able to understand the causes and effects of various economic
problems.
Students will be able to understand foreign trade and balance of payment situation
Content of the Syllabus
Unit-I

Introduction to Indian Economy: Concepts of development and

growth. Main characteristics of Indian economy, problems of poverty and
inequality, unemployment and inflation.
Demographic Features of Indian population: Size and growth rate;
density; occupational structure etc. of Indian population. Problem of over
population, Measures to solve population problem
Achievements & failures of Planning
Unit-II
Agriculture: Role, nature and progress of agriculture in India; Causes of
backwardness of agriculture; Factors determining productivity
and measures
to improve productivity
Industries: Outline of Industrial Growth in India. Arguments for and against
small scale industries in India; disinvestment of public sector undertakings in
India
Unit-III

Indian Public Finance: Indian finance system and taxation structure

External Sector: India's foreign trade, features, composition and
direction, India's balance of payments problem.

Multinational Corporations:
corporations (MNCs)

Merits

and

demerits

of

multinational

Text Books
Mishra, S. K. and Puri, Indian Economy Himalaya Publishers.
Jain T. R. Indian Economy V. K. Publications
Reference Material PanagariyaArvind, India: The Emerging Giant Oxford University Press
Datt, Ruddar and Sundharam, K. P. M.Indian Economy, S. Chand & Company Ltd.
Kapila Uma, Indian Economy: Performance and Policies, Academic Foundation
CMT 213
University School of
Business
Program Outcome

USB
a

Mapping of Course
outcome
with
Program outcome

BS

ES

PD

Category

PC

FS

OE

Project/
Training

Approval

NOTE FOR THE PAPER SETTER

The syllabus has been divided into three units. Paper setter will set 3 questions from
each unit and 1 compulsory question spread over the whole syllabus consisting of 5 short
answer questions. Compulsory question will be placed at number one. Candidate shall be
required to attempt 6 questions in all including compulsory question and selecting not
more than 2 questions from each unit. All questions carry equal marks.

Auditing
L
T
P
C
Total Contact Hours : 45
CMT 214
B.COM (Semester 3)
3
0
0
3
Pre-Requisite: NA
Marks 100
Internal : 40
External : 60
Course Objective
To familiarize the students with the auditing and its conduct in the companies by the auditors
Unit
Course Outcome
1
The students will understand the various aspects of audit and how it is commenced
The students will be able to know about the appointment and what the auditor is
2
supposed to do
3
The students get to know about the recent developments in auditing
Content of the Syllabus
Unit-I
Definition and Objectives of Auditing, Classes of Audit, Internal Check and Internal Audit,
Internal Control, Distinction between Audit and Investigation, Audit and books; Working
papers and evidences; Consideration for commencing an audit; Routine checking and test
checking
Unit-II
Audit Procedure: Vouching; Verification of assets and liabilities; Company auditorAppointment, powers, duties, and liabilities, divisible profits and dividend, auditors report standard report and qualified report
Unit-III
Recent Trends in Auditing Nature and significance of cost audit; Tax audit, Management
audit, Computerised Audit.
Practical Work: Audit report preparation. Practical Training about notice of meeting, Agenda,
Quorum, Proxy, Reports, Minutes of meeting, Resolutions, Share Certificates, Share Warrant.
The teacher should use simulation method and will hold at least One Statutory
Text Books

Aruna Jha, Auditing, Taxmanns Publications, University Edition

Ravinder Kumar, Auditing: Principles and Practice : PHI Learning Pvt. Ltd

Reference Material

N.D Kapoor, Auditing, Sultan Chand & Sons

Gupta; Contemporary Auditing, Tata McGraw Hill

CMT 214
University School
of Business
Program Outcome

USB
a

Mapping of Course
outcome
with
Program outcome

BS

ES

PD

Category

PC

FS

OE

Project/
Training

Approval
NOTE FOR THE PAPER SETTER
The syllabus has been divided into three units. Paper setter will set 3 questions from
each unit and 1 compulsory question spread over the whole syllabus consisting of 5 short
answer questions. Compulsory question will be placed at number one. Candidate shall be
required to attempt 6 questions in all including compulsory question and selecting not
more than 2 questions from each unit. All questions carry equal marks.

Human Resource Management

L
T
P
C
Total Contact Hours : 60
CMT 215
B.COM (Semester 3)
3
0
0
3
Pre-Requisite: NA
Marks 100
Internal : 40
External : 60
Course Objective
This course is designed to expose students to current knowledge related to the best practices
in human resource management.
Unit Course Outcome
An understanding of the major issues currently facing human resource management
1
professionals
Knowledge of conducting the day-to-day activities required to effectively manage
2
human resources in organizations
An understanding of issues related to individual career management as well as those
3
associated with HRM systems and practices.
Content of the Syllabus
UNIT-1
Human Resource Management: Nature, scope, role and importance of HRM, functional areas
of HRM, HRM and HRD a comparative analysis, human resource management practices in
India, Challenges Faced by Modern HR Managers, Role and Responsibilities of HR
Managers.
Human Resource Planning: Definition, objectives, process and importance, job analysis -job
description and job specification, Job Design-Meaning, Objectives and Techniques of Job
Design recruitment, selection & selection process, placement and induction
UNIT-2
Training and Development: Objectives, needs, training process, methods of training-tools and
aids - evaluation of training programs, Principles of Executive Development.
Performance Management System: Definition, concept and methods of performance
appraisal, compensation management-wage and salary administration, incentives plans and
fringe benefits
UNIT-3
Employee grievances and discipline, team management, employee empowerment and
participation, collective bargaining, Promotions, demotions, transfers, absenteeism and
turnover,
Quality of Work life (QWL): Meaning, origin, development and various approaches to QWL,
techniques for improving QWL.

Text Books:
Aswathappa, K., Human Resource Management, Tata McGraw-Hill, New Delhi.
Dessler, G., Human Resource Management, Prentice-Hall, Delhi.
Rao, V.S.P., Human Resource Management: Text and cases, Excel Books, New Delhi.
Reference Material:
Decenzo A Davide& Robbins P Stephen, Personnel/Human Resource
Management, Prentice-Hall, India
Ivancevich M John, Human Resource Management, TMH, Tata McGraw-Hill,
New Delhi.
Mamoria, C.B., Personnel Management, Himalaya Publishing House, Mumbai.

CMT 215
University School
of Business
Program Outcome

USB
a

Mapping of Course
outcome
with
Program outcome
Category

BS

ES

PD

PC

FS

OE

Project/
Training

Approval
NOTE FOR THE PAPER SETTER
The syllabus has been divided into three units. Paper setter will set 3 questions from
each unit and 1 compulsory question spread over the whole syllabus consisting of 5 short
answer questions. Compulsory question will be placed at number one. Candidate shall be
required to attempt 6 questions in all including compulsory question and selecting not
more than 2 questions from each unit. All questions carry equal marks.

Workshop on IT
Total Contact Hours : 45
CMP 216
B.COM (Semester 3)
Pre-Requisite: Introduction To Computers
Marks 100 (INTERNAL)
Internal : 100
Course Objective

On completion of this course the student will understand the way that Computers are acting as
catalyst in the key business processes. The students would acquire the computer related skills
which would enable them to do several essential activities which are a part of their Business
Management curriculum like Summer training report writing, Data analysis using Excel and
Power Point.
Unit

Course Outcome
To understand the applications and concept of Internet and Microsoft word.
An ability to prepare various types of spreadsheets by using its features.
An ability to design effective presentations.
Content of the Syllabus
Unit-I

Internet Basics: Introduction of Internet, meaning, evolution

Internet Components: Transmission control protocol/ internet protocol (TCP/IP), FTP,
HTTP , WAIS (wide area information service), TELNET, internet addressing, IP address,
electronic mail address, URL, e-mail basic
.
Unit-II
E-commerce fundamentals: Introduction, The e-commerce environment, The ecommerce marketplace, Focus on portals, Location of trading in the marketplace,
Commercial arrangement for transactions, Focus on auctions, Business models for ecommerce, Focus on internet start-up companies-the dot-coms.
Unit-III
SQL : Introduction, Basic Queries: Select, create, insert, update, delete, drop, like, in, between,
where, order by, Functions: AVG( ), Count ( ), MAX ( ), MIN ( ), Sum ( ), Group By ( ), Having ( ),
UCASE ( ), LCASE ( ), NOW ( ), ROUND ( ).
Text Books

Ravi Kalkota Frontiers of E-Commerce, Addison Wesley

K.Bajaj & D.Nag E-Commerce, The Cutting Edge of Business,
TataMcGraw
Green Stein Electronic Commerce Tata Mc Graw

Reference Material

Schneider, E-Commerce, Cengage Learning, New Delhi.

Pee Losuin & A Murphy, Electronic Commerce Jaico Pub

CMT 216
University School of
Business
Program Outcome
Mapping of Course
outcome
with
Program outcome

USB
a

BS

ES

PD

Category

PC

FS

OE

Project/
Training

Approval

NOTE FOR THE PAPER SETTER

The syllabus has been divided into three units. Paper setter will set 3 questions from
each unit and 1 compulsory question spread over the whole syllabus consisting of 5 short
answer questions. Compulsory question will be placed at number one. Candidate shall be
required to attempt 6 questions in all including compulsory question and selecting not
more than 2 questions from each unit. All questions carry equal marks.

INSURANCE
CMT 217

Total Contact Hours :45

B.COM (Semester 6)
Pre-Requisite: NA
Marks = 100
Internal = 40

External= 60
Course Objective

To prepare a student aspiring for a career in insurance

Uni
t

Course Outcome

1. Understanding of the relationship between risk and insurance Develop knowledge of

the structure, components and process of Insurance
2. Knowledge about evolution and growth of insurance industry in India and ability to
do financial planning using insurance methods
3. Appreciation of the importance of regulatory environment in smooth functioning of
insurance industry.
Content of the Syllabus
Unit-I
Introduction of Insurance: Concept and nature of insurance, Purpose and need of insurance,
Working of insurance, Insurance and economic development; Role of insurance in Indian Scenario,
Insurance and economic development.
IRDA: Introduction, functions of IRDA
Principles of Life Insurance: Utmost good faith, Principle of Insurable interest, Principle of
Indemnity, Subrogation Clause, Contribution Clause, Warranties, Proximate Cause.
Unit-II
Life Insurance Products: Introduction, Life assurance contract, their nature and characteristics,
Parties to the contract and their rights and duties. Conditions and terms of policy, Advantages of
Insurance.
Traditional insurance products - Term Plan - Endowment Plan - Money Back Insurance Plan Whole-Life Insurance Plan - Unit Linked Insurance Plans (ULIPs) - Joint Life Insurance Plans - Child
Insurance Plans.- Industrial life insurance Group insurance- Health insurance and its types. Various
Life Insurance Policies of Different of Insurance Companies.
Role of insurance in personal financial planning: Insurance as an investment tool.

Reinsurance: Characteristics, Types, Growth of reinsurance in India and Global Players in

reinsurance.
Unit III
General Insurance products: Introduction and Classification of Products
Insurance Intermediaries Agents and Procedure for Becoming and Agent: Pre requisite for obtaining
a license: Duration of license; Cancellation of license, Revocation of suspension/ termination of agent
appointment; Code of conduct; Unfair practices.

Text Books
M N Mishra, S B Mishra: Insurance Principles & Practice, Sultan Chand and Sons .
James L Athearn: Risk and Insurance, West Publication Co.
Nalini Prava Tripathy and Prabir Pal: Insurance Theory and Practice, Prentice Hall India.
Reference Material
Risk Management And Insurance: Perspectives In A Global Economy By Harold D. Skipper,
w. Jean Kwon, Blackwell Publishing & Wiley India
Risk Management & Insurance, James S. Trieschmann, Sandra G. Gustavson, South western,
1998

CMT 367
University School of
Business
Program Outcome

USB
A

Mapping of Course
outcome
with
Program outcome

BS

ES

PD

Category

PC

FS

OE

Project/
Training

Approval

NOTE FOR THE PAPER SETTER

The syllabus has been divided into three units. Paper setter will set 3 questions from
each unit and 1 compulsory question spread over the whole syllabus consisting of 5 short
answer questions. Compulsory question will be placed at number one. Candidate shall be
required to attempt 6 questions in all including compulsory question and selecting not
more than 2 questions from each unit. All questions carry equal marks.

Subject Code
TDP 218

Name of the subject : SOFT SKILLS

1
Total Contact Hours : 15
Applicable to which branch :
BBA/B.Com
Prerequisite : Basic Communication

Marks 100
Internal: 60

External: 40
Course Objective
To Impart soft skills practical knowledge to prepare the students for placements and make them
industry ready.
Unit
Course Outcome
1.

To enhance the team management and effective decision making skills of the students.

2.

To build a positive attitude among students and enhance their personal grooming to suit
the corporate standards
To prepare the students to handle group discussions and the most difficult interviews of
their career and to clear them successfully.
Content of the Syllabus

3.

Unit-I
LECTURE
NO.
1

TOPIC

TUTORIAL
ACTIVITY S.NO

Creative and lateral

thinking

ACTIVITY NAME
creative thinking and
decision making group
game

Team Dynamics

Team Building, team

Dynamics video &
discussion

CV Preparation

CV preparation,
submission and correction

Identifying Top IT
companies and
opportunities

Corporate Trends

Unit-II
5

Grooming and Dress code

Videos and discussion

Telephone and e-mail

etiquette

Designing emails and

mock phone calls

Career guidance

Identifying opportunities
and trends

Positive Attitude

Videos and discussion

GD videos, discussion and

assessments

Unit-III
9

Group Discussions

10

Dos and Donts of Group

Discussion

10

GD videos, discussion and

assessments

11

Interview skills

11

One to one interview with

full assessment & videos

12

Interview opening and a

closing

12

One to one interview with

full assessment & videos

Text Books Reference Material

1.How to Win Friends and Influence People
by Dale Carnegie
2.The 7 Habits of Highly Effective People: Powerful Lessons in Personal Change
by Stephen R. Covey
3.The Effective Executive: The Definitive Guide to Getting the Right Things Done
by Peter F. Drucker
4.The One Minute Manager
by Kenneth H. Blanchard
5. I'm Not Afraid of GDPI : Group Discussion and Personal Interview (English)
by Varshney, Tuhina Anukul
Course Code 218
Department Teaching
the Subject
Program Outcome
Mapping of Course
outcome with Program

CALCULUS AND SOLID GEOMETRY

outcome

Category

B
S

ES

PD

PC

PE

OE

Approval

Date of meeting of the Board of Studies

Project/
Training