Unit – II: National Income Accounting

Concepts and measurement of National Income (numerical examples preferred); Circular flow of
income – Real and Nominal GDP –Implicit deflator. [L 6 / Marks:6]

Unit – III: Determination of Equilibrium Level of National Income

Simple Keynesian Model; Consumption, saving and investment functions – National income
determination; Investment multiplier, Government expenditure multiplier, Tax multiplier,
Balanced Budget multiplier. [L 10 / Marks:10]
Unit – IV: Commodity market and Money market equilibrium
Concept of demand for Money: Liquidity Preference Approach; Derivation of IS and LM curves
–Shifts of IS and LM curves-equilibrium in IS-LM model – Effectiveness of monetary and fiscal
policies. [L 10 / Marks:10]

Unit – V: Money, Inflation and Unemployment

Concept of supply of money; Measures of money supply – High powered money – Money
multiplier. Concept of Inflation – Demand-pull and Cost-push theories of inflation – Monetary
and fiscal policies to control inflation; Unemployment: Voluntary and Involuntary, Frictional and
Natural Rate of Unemployment (Concepts only). [L 12 / Marks:12]

Suggested Readings
• W. H. Branson, Macro Economic Theory and Policy
• Joydeb Sarkhel, Macro Economic Theory
• Mazumdar & Chatterjee, Macroeconomics & Advanced Business Mathematics, ABS
• Dornbusch, Fischer & Startz, Macroeconomics, TMH
• Samuelson & Nordhaus, Macroeconomics, McGraw Hill

Module II
Advanced Business Mathematics
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

1 Functions,Limit and Continuity: Definition of functions, Classification of functions,

Different types of functions(excluding trigonometrical functions), Elementary ideas of
limit and continuity through the use of simple algebraic functions. [ 8 L /8Marks]
2 Differentiation and Integration: Derivative and its meaning; Rules of differentiation;
Geometrical interpretation; Significance of derivative as rate measure; Second order
derivatives; Integration as anti-derivative process; Standard forms; Integration by
substitution. [ 8 L /8Marks]
3 Applications of Derivativeand Integration: Maximum and minimum values ; Cost
function ; Demand function ; Profit function; Increasing and decreasing functions ; Rate
measure, Applied problems on Average cost (AC), Average variable cost (AVC),
Marginal cost (MC), Marginal revenue (MR), Simple area calculation by integration
method. [ 8 L /8Marks]
 4 Determinants: Determinants upto third order, Elementary properties of determinants,
Minors and co-factors, Solution of a system of linear equations by Cramer's Rule (up to
three variables). [ 8 L /8Marks]
5 Matrix: Definition of matrix, Types of matrices, Operations on matrices (addition,
subtraction, multiplication), Adjoint of a matrix, Inverse of a matrix , Solution of a
system of linear equations by matrix inversion method (up to three variables).
[ 8 L /8Marks]

Suggested Readings

• Basic Mathematics and its Application in Economics – S. Baruah (Macmillan )

• Mathematics for Economics and Business – R. S. Bhardwaj (Excel Books)
• Mathematical Analysis for Economists - R. G. D. Allen(Macmillan)
• Mathematics for Management – M. Raghavachari ( Tata McGraw-Hill )
• Mathematics for Business, Economics and Social Science – F. S. Budnick(Tata McGraw Hill)
• Advanced Business Mathematics – J. Chakraborti ( Dey Book Concern)
• Advanced Business Mathematics – R K Ghosh & S Saha ( New Central Book Agency(P) Ltd
• Advanced Business Mathematics – Dr. Priyotosh Khan ( Elegant Publication)
• Advanced Business Mathematics – Dr. S N De (Chhaya Prakashani)
• Advanced Business Mathematics - N K Nag & S K Nag ( Kalyani Publishers)
• Advanced Business Mathematics – Dr. Ranjit Dhar (Dishari Prakashani)

DSE 5.2 A
CORPORATE ACCOUNTING
Full Marks – 100

Internal Assessment: 20 marks

Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations
 CORPORATE ACCOUNTING

Marks No. of
Unit Topic Details
allotted lectures

• Meaning of Company; Maintenance of Books of

Accounts; Statutory Books; Annual Return
Company – • Issue of Shares – issue, forfeiture, reissue, issue
Introduction other than in cash consideration and issue to the
promoters; Pro-rata issue of shares. Issue of
And debentures. Sweat equity.
1 20 20
• Right and Bonus Share – Rules, Accounting
Accounting for • Underwriting of shares and debentures: Rules;
Shares & Determination of Underwriters Liability – with marked,
debentures unmarked & firm underwriting; Accounting.
• Employee Stock Option Plan – meaning; rules;
Vesting Period; Exercise Period. Accounting for
ESOP. Meaning and Accounting of ESPS.
Buy back and • Buy Back of Securities – meaning, rules and
2 Redemption of Accounting. 10 10
preference shares • Redemption of Preference Shares – Rules and
Accounting (with and without Bonus Shares)

Introduction to Schedule III; Treatment of Tax; transfer to

Company Final reserve, Dividend and applicable tax (out of current profit,
3 Accounts out of past reserve); Preparation of Statement of Profit & 15 15
Loss and Balance Sheet.

(tax on net profit without recognizing deferred tax)

Redemption of Debenture – Important Provisions,

Redemption of Accounting for Redemption: by conversion, by lot, by
4 10 10
debenture purchase in the open market (cum and ex-interest), held
as Investment and Use of Sinking Fund

Goodwill – valuation using different methods,i.e., Average

Profit, Super Profit, Capitalisation and Annuity.

5 Valuation 10 10
Shares – Valuation using different methods: Asset
approach, Earnings approach, Dividend Yield, Earnings-
Price, Cum-div and Ex-div, Majority and Minority view and
Fair Value
 • Amalgamation, Absorption and Reconstruction–
Meaning; relevant standard and meaning of different
terms, Accounting in the books of Transferor
Company Merger Company. Accounting in the books of Transferee
6 (based on relevant accounting standard); inter- 15 15
And Reconstruction company transactions (excluding inter-company share
holding).
• Internal reconstruction – meaning, provisions and
Accounting, Surrender of Shares for redistribution;
preparation of Balance Sheet after reconstruction

Total 80 80

Relevant Accounting Standards issued by the Institute of Chartered Accountants of India are to be
followed.

Suggested Reading
• Sukla, Grewal, Gupta: Advanced Accountancy Vol. II, S Chand
• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. II, S. Chand
• Maheshwari & Maheshwari, Advanced Accountancy Vol. II, Vikash Publishing
• Sehgal & Sehgal, Advanced Accountancy Vol. I II, Taxman Publication
• Hanif & Mukherjee, Financial Accounting, Vol III , TMH
• • Frank Wood, Business Accounting Vol II, Pearson
• V.K.Goyal, Corprate Accounting, Excel Books
• Rajasekaran, Corporate Accounting, Pearson
• Accounting Standards issued by ICAI

DSE Papers
SEMESTER V
DSE 5.1 M : Consumer Behaviour & Sales Management (50+50)
Full Marks – 100

Internal Assessment: 20 marks

Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Module I: Consumer Behaviour Marks

Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks
Unit 1 : Consumer Behaviour
No. of Classes 8 / Marks 8
• Concept : Application of Consumer Behaviour Knowledge
• Consumer Behaviour Model
• Market Segmentation
• Marketing Ethics

Unit 2 : Determinants of Consumer Behaviour

No. of Classes 8 / Marks 8
• Consumer as an Individual, Need, Motivation
• Personality, Perception, Learning Attitude
• Communication persuasion
• Consumers in their Social & Cultural Setting, the family, Social class,
cross cultural consumer behaviour

Unit 3 : Consumer Decision-making Process

No. of Classes 8/ Marks 8
• Personal Influence & Opinion
• Leadership Process
• Diffusion of innovations
• Consumer decision making process

Unit 4 : Consumer Behaviour & Society

No. of Classes 8 / Marks 8
• Health - care Marketing
• Political marketing
• Social Marketing
• Environmental Marketing
• Public Policy & Consumer Protection

Unit 5 : Consumer Behaviour and Market Research

No. of Classes 8 / Marks 8
• Relevance of Marketing Information System
• Market Research in assessing Consumer Behaviour

Suggested Readings:
• Suhiffman & Kanuk, Consumer Behaviour, PHI
• Loudon & Bitta, Consumer Behaviour, TMH
• Bennet & Kassarjian, Consumer Behaviour, PHI
• Batra & Kazmi, Consumer Behaviour, Text & cases, Excel Books
• Beri, Marketing Research, TMH
• Bradley, marketing Research. Oxford University Press
• Schiffman and Kannak, Consumer Behaviour, Pearson Education
 Module II : Sales Management
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1 : Sales Organization

No. of Classes 8 / Marks 8
• Purpose and General principles of organization
• Every-growing complexity of Sales Organisation
• Different Models of Sales Organisation
• Factors determining Sales Organisation Structure
• Decentralised Structure
• Common problems associated with Structuring the Sales Organisation
• Modification of Sales Organisation
• Tasks of Chief Sales Executive

Unit 2 : Designing the Sales Force

No. of Classes 8 / Marks 8
• Objectives
• Strategies
• Structure size
• Sales force Compensation

Unit 3 : Managing the Sales Force

No. of Classes 8/ Marks 8
• Recruitment
• Selection
• Placement
• Transfer
• Training and Development
• Grievances handling of Sales Force
• Motivating Leading and Communicating with the Sales Force
• Performance Evaluation of Sale Force

Unit 4 : Personal Selling and Salesmanship

No. of Classes 8 / Marks 8
• Buyer-Seller Dyads
• Theories of selling
• Personal Selling as a Career
• Steps in Personal Selling – Methods of Approaching a Customer
• Handing Customer Objections
• Negotiations – Barganing and Negotiation Approaches, Bargaining
Strategies and Tactics during Negotation
Unit 5 : Marketing Channels and Selection
No. of Classes 8 / Marks 8
• Need
• Functions
• Levels
• Identifying and Analyzing Customers’ needs for Products Services
• Developing channel Objective, Selection of Appropriate Channel
• Selection of Appropriate channels
• Motivating, Leading, Communicating with the Channel Members
• Performance Evaluation of the Channel Members
• Modifying Channel Arrangements

Suggested Readings:
• Cundiff, Still and Govoni, Sales management, PHI
• Smith, Sales Management, PHI
• Kotler, Marketing Management, PHI
• Zieglar, et al Sales Promotion and Modern Merchandising
• Stem, Ansary and Coughlan Marketing Channels, PHI
• Warmer, Marketing and Distribution, Macmillan, New York
• Pyle, Marketing Principles, Macmillan, New York
• Doughlas, et al Fundamentals of Logistics and Distributions, TMH
• Gupta, Sales and Distribution Management, Excel Books
• Havaldar & Cavale, Sales and Distribution Management, McGraw Hill
• Hawkins, Motherbaugh & Mookerjee, Consumer Behaviour, McGraw Hill
• Schiffman, Wisenblit & Kumar, Consumer Behaviour, Pearson

DSE 5.2 M : Product & Pricing Management & Marketing Communication

Full Marks – 100

Internal Assessment: 20 marks

Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Module I: Product & Pricing Management

Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks
Unit 1 : Introduction to Product Management
No. of Classes 8 / Marks 8
• Product: Basic concept of product, levels, Importance in Marketing Mix,
Product Mix Decisions
• Product-Life-Cycle: Concept, strategies related to different stages of PLC.
• Product Portfolio: Concept, Importance, BCG Model

Unit 2 : Marketing Environment and Market segmentation

No. of Classes 8/ Marks 8
• Marketing Environment: concept, Importance, Micro-environmental
factors and Macro-environmental factors (Demographic, Economic,
Natural, Technological, Socio-Cultural & Political-Legal)
• Market segmentation: Concept, Importance and bases

Unit 3 : New Product Development

No. of Classes 8 / Marks 8
Concept
Importance
Stages
Reasons for failure of a new product
Adoption process.

Unit 4 : Packaging and Branding:

No. of Classes 8 / Marks 8
Packaging:
• Concept
• Importance
• Packaging Strategies
• Legal and Ethical aspects of packaging
Branding:
• Concept
• Importance
• Positioning and repositioning strategies
• Basic concepts of Brand equity

Unit 4 : Pricing Management:

No. of Classes 8 / Marks 8
• Concept
• Important features of pricing as an element of Marketing Mix
• Importance of pricing in consumer buying process
• Determining factors of effective pricing
• Pricing methods
• Pricing in the Indian context
• Regulatory Price Environment

Suggested Reading:
• Kotler and Kellar, Marketing Management, Pearson
 • William and Ferrell, Marketing, Houghton Miffin McGraw-Hill
• Neelamegham, Marketing in India: Cases and Readings, Vikas Publishing
• Majumder, Product Management in India, PHI
• McCarthy and Perreault, Basic Marketing Managerial Approach, Irwin, Homewood,
Illinois
• Srivastava, R. K., product Management & New product Development, Excel Book
• Ramaswamy and namakumari, Marketing Management, Macmillan India
• Srinivasan Case Studies in marketing: The India Context, PHI
• Baker & Hart, Product Strategy and Management, Pearson

Module II: Marketing Communication

Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1 : Communication Process

No. of Classes 8 / Marks 8
• Importance of communication
• Steps involved in the process of Communication
• Barriers to Marketing Communication
• Social Media, Digital Marketing- Concepts

Unit 2 : Communication Mix

No. of Classes 8 / Marks 8
• Advertising : Definition & Importance
• Different Adverting Function
• Types of Advertising
• Advertising Process
• Setting Advertising Objective
• Budget
• Economic aspects of Advertising

Unit 3 : Advertising Process

No. of Classes 8 / Marks 8
• Advertising Appeal
• Copy Writing
• Headline
• Illustration
• Message
• Copy Type
• Campaign Planning
• Different Types of Media
• Media Planning
• Scheduling
Unit 4 : Impact of Advertising
No. of Classes 8 / Marks 8
• Advertising Agency Roles
• Relationships with Clients
• Role of Advertising Department
• Measuring Advertising Effectiveness
• Legal and Ethical Aspects of Advertising

Unit 5 : Sales Promotion

No. of Classes 8/ Marks 8
• Meaning
• Nature and Function
• Types
• Sales Promotion Techniques (Sample Distribution, Coupon, Price off
premium plan, Consumer contests, Displays Demonstration, Trade Fairs
and Exhibitions
• Role of Sales force
• Limitation of Sales Promotion

Suggested Readings:
• Batra and Myers, Advertising Management, Prentice Hall
• Sengupta, Brand Positioning Strategies for Competitive Advantage, TMH
• Cundiff, Still and Govoni, Sales Management, Prentice Hall
• Rossiter and Percy, Advertising and Promotion Management, MacGraw-Hill Sundage,
• Fryburger and Rotzoll, Advertising Theory and Practice, AITBS
• Belch and Belch, Advertising and Promotion, McGraw Hill

DSE 5.1T
PUBLIC FINANCE AND TAXATION
Full Marks – 100

Internal Assessment: 20 marks

Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Unit 1: Origin and Development of Public Finance ( 8 L /8 Marks)

• Meaning, The rationale for State intervention – market failure, externalities, public goods
• Public finance and private finance, principle of maximum social advantage
Unit 2: Taxation and Government Revenue (12 L /12 Marks)
• Benefit approach, Ability to pay approach
• Impact and incidence of taxation, Direct and indirect taxes, Excess burden of taxes
• Sources and classification of public revenues
Unit 3: Government Expenditure (4L /4Marks)
• Provision of public goods and merit goods, redistribution objective of public expenditure
Unit 4: Impact of Taxation and Public Expenditure (8 L /8Marks)
• Effect on production, investment, distribution and stability
Unit 5: Public Debt – Meaning, Impact and Management (8 L /8Marks)
Unit 6: Development of Federal Finance in India (8 L /8 Marks)
• The constitutional arrangements, Finance Commissions
Unit 7: Central Finances in India (8 L /8 Marks)
• Sources and uses of funds, effects of Fiscal Policy
• Different concepts of Deficit- Impact of deficit

Unit 8: State Finances (8 L /8 Marks)

• Sources and uses of funds, issues of federalism
Unit 9: Fiscal Reforms in India (8 L /8 Marks)
• Changing scenario of Indian tax Structure, FRBM Act
Unit 10: Issue of Public Debt in India –Internal and External (8 L /8 marks)

Suggested Readings:
• Musgrave, R., The Theory of Public Finance, McGraw Hill
• Musgrave & Musgrave, Public Finance in Theory and Practice, McGraw Hill
• Bhargava B.M., The Theory and Working of Union Public of India
• Vaish & Agarwal, Public Finance, Willy Eastern
• Rosen, S.H. & Gayer, T., Public Finance, McGraw Hill

DSE 5.2 T
DIRECT TAX LAW AND PRACTICE
Full Marks – 100

Internal Assessment: 20 marks

Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Unit 1 : a) Residential Status and Incidence of Tax

Residential status of a company & tax incidence. Income deemed to
accrue or arise in India u/s 9.
b) Incomes which do not form part of Total Income
Sec 10(11A), 10(12A), 10(30), 10(31), 10(34) read with sec. 115BBDA,
10(35), 10(43) and 10AA. (L-10/M-10)
Unit 2 : Heads of Income and Provisions Governing Heads of Income
a) Profits and gains of business or profession
Advance level discussion with special emphasis on presumptive taxation
b) Capital Gains
Advance level discussion with special emphasis on transfer, treatment u/s
45(1A), 45(2), 45(3), 45(4), 45(5), Transfer of assets between holding
and subsidiary company, and exemptions.
c) Income from other sources
Advance level discussion with special emphasis on gift and deemed
dividend. (L-25 / M-25)
Unit 3 : a)Income of other Persons included in Assessee’s Total Income
Revocable transfer of assets, Income from assets transferred to the benefit
of spouse and son’s wife, conversion of self acquired property into joint
family property.
b) Deductions from Gross Total Income
Deductions u/s 80IAB, 80IAC, 80IBA, 80IE, 80JJ, 80JJAA
(L-10/ M-10)
Unit 4 : a) Relief U/S 89
b) Double Taxation Relief
c) Business Restructuring – Amalgamation, Demerger, Stump Sale with
special reference to treatment of depreciation and capital gains.
(L-10 / M-10)
Unit 5 : Computation of Total Income and Tax Payable
Advance level problems on computation of total income and tax liability of an
individual, HUF, Firm, LLP and AOP (including application of AMT)
(L-25 / M-25)
Suggested Readings
• Singhnia V.K., and Singhania K, Direct Tax Law and Practice, Taxmann
• Lal and Vashist, Direct Taxes, Pearson
• Ahuja and Gupta, Direct Taxes Law And Practice, Bharat
• Manoharan and Hari, Direct Tax Laws, Snowwhite
Latest edition of the books may be read.

DSE 5.1eB
FUNDAMENTALS OF COMPUTER
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Unit 1. Computer Basics: Characteristics of computer. Generations of computer. Type of

computer – Mainframe, Mini, Micro (desktop, laptop and handheld), Super Computer. Inside a
Computer – Power supply (SMPS), Motherboard, Ports and interfaces, Expansion Cards, memory
Chips, Ribbon Cables, Storage devices, Processor. [15 lectures / 12 Marks]
Unit 2. CPU organistion and architecture: Arithmetic/Logic Unit (ALU), control Unit
(CU), Registers, System Bus, Processor to Memory Communication Processor to I/O devices
Communication. [12 lectures / 12 Marks]
Unit 3. Memory organization: Memory representation, Cache memory, Primary memory –
RAM and ROM. Functions of RAM and ROM. Different types of RAM and ROM.
Secondary memory – Magnetic and optical storage devices (brief description of different
types). Storage organization of a Magnetic disk. Mass storage devices – RAID, Automated
Tape Library. [10 lectures / 10 Marks]
Unit 4. Input and Output devices: Major types and their functions. [6 lectures / 6 Marks]
Unit 5. Operating System: Concept, types, functions. [6 lectures / 6 Marks]
Unit 6. Problem Solving Tools: Algorithm. Flowcharts- Concepts, advantages and disadvantages of
flowcharts, Problem solving using flowcharts.
Decision Tables - Concepts, advantages and disadvantages of decision tables, Problem solving using decision
tables. [10 lectures / 12 Marks]
Unit 7. Data communication and Computer networks: Transmission Modes - Simplex, Half-
Duplex, Full Duplex. Analog and digital transmission. Synchronous and Asynchronous transmission.
Multiplexing. Network Concept, Types - LAN, WAN, MAN, VAN, SAN.
Various Topologies - Bus, Star, Ring, Mesh, Tree. Protocol Models - OSI, TCP/IP
[16 lectures/ 16 Marks]
Unit 8. Multimedia essentials: Definition, building blocks of multimedia, multimedia
system, multimedia application. [5 lectures / 6 Marks]
Suggested Readings:
• ITLESL, Introduction to Computer Science, Pearson Education
• ITLESL, Introduction to Information Technology, Pearson Education
• .Sinha & Sinha, Fundamentals of Computers, BPB Publication.
• .Rajaraman, Fundamentals of Computers, PHI

DSE 5.2 eB
DATABASE MANAGEMENT SYSTEM & SYSTEM ANALYSIS AND DESIGN
Full Marks 100
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations
Module I: DATABASE MANAGEMENT SYSTEM
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1. Introduction to DBMS: Concepts of database and database management system(DBMS).

Data abstraction. Architecture – three schema architecture. Administration roles. (L8 /M8)
Unit 2. Data models: hierarchical model, network model and relational model. (L6 /M6)
Unit 3. Database languages: Data Definition Language (DDL), Data Manipulation Language
(DML), and Data Control Language(DCL). (L6 /M6)
Unit 4. SQL – An Overview: SQL constructs, embedded SQL , Query & Query Optimization
Techniques. (L6 /M6)
Unit 5. Database design: Design phases - conceptual, logical and physical . ER
diagram and model. (L6 /M6)
Unit 6. Database Normalisation: Concept. Normal forms - 1NF, 2NF, 3NF, BCNF. (L4 /M4)
Unit 7. Indexing; Single level indexing - Primary, Clustering, Secondary. Multilevel indexing.
(L4 /M4)
Suggested Readings:
• Korth, Data Base System Concepts, TMH
• Leon,Data Base Management System, VIKAS
• Ivan Bayross, PL/SQL Programming
Module II:SYSTEM ANALYSIS AND DESIGN
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1. Overview of System analysis and design: system concepts. System Development models –
Waterfall model, Spiral model. System development methods – major steps. (L8 /M8)
Unit 2. Phases in System Development: Problem definition. Analysis. Design. Implementation.
Evaluation. (L6 /M6)
Unit 3. Information requirement analysis: Process modelling with physical and logical data flow
diagrams. (L10 /M10)
Unit 4. System design: Process descriptions, Input/output controls, object modeling, Database design,
User Interface design, Documentation, Data Dictionary, Development methodologies: Top down,
bottom up, structured chart, decision table, decision tree. (L10 /M10)
Unit 5. Testing – Unit, integration, system, Acceptance, regression, Test Case generation.
(L6 /M6)
Suggested Reading:
• Parthasarathi, System Analysis & Design, EPH
• Raja Raman, Analysis & Design of Information Systems, PHI

Year 3: Semester VI
Marks Credit Hours

AECC 6.1Chg Environmental Studies 100 2

SEC 6.1Chg Computerised Accounting 100 4
and e-Filing of Tax Returns
(70+30)
CC 6.1 Ch Project Work 100 6
DSE 6.1 A** Financial Reporting and 100 6
Financial Statement Analysis
DSE 6.2 A** Financial Management 100 6
24

SEC 6.1Chg

COMPUTERISED ACCOUNTING SYSTEM and E-FILING OF TAX RETURN

Full Marks 100

Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Unit-1: Computerized Accounting Package: Using Generic Software [40 Marks, Class: 40]

(a) Company creation, ledger creation, order processing, accounting voucher, inventory
voucher, memorandum voucher, invoicing, multiple godown handling, Transfer of
materials across godowns, Bank Reconciliation,
(b) Cost Centre, Cost Category, Bill of Material (BoM), Budget and Controls
(c) Payroll Accounting
(d) TDS, GST
(e) Back up & Restore, Export and Import data
Unit 2: Designing Computerized Accounting System [15 Marks, Class:15]

(a) Introduction to DBMS Package – Table, Query, Form and Report

(b) Designing Computerized Accounting System using DBMS Package
Creating a voucher entry Form, Preparing ledgers, trial balance, profit & loss a/c, and
balance sheet with Form wizard and Report
(c) Designing Payroll System for Accounting using Form, Query, and Report

Unit-3: E-filing of Tax return [25 Marks, Class: 25]

(a) Preparation and submission of the Income Tax Return (ITR) offline/online for individual
taxpayer [e-filing without using DSC and with using DSC, EVC]
(b) View form 26AS,Upload return, View e-file returns, e-verification
(c) Use of e-tax calculator (including interest calculation u/s 234A, 234B, 234C)
(d) E-Pay tax (Challan No./ITNS 280, ITNS 281)
(e) Preparation and submission online form 10E [Relief u/s 89(1)]

Project Work: Assignment based for each and every topic should be prepared

• Software: Singhania, V.K., E-Filing of Income Tax Returns and Computations

of Tax, Taxmann
• Software: “Excel Utility”, incometaxindiaefiling.gov.in

CC 6.1 Ch
Project Work (Project Report - 50 + Viva-Voce Examination - 50)
Full Marks 100

DSE 6.1 A
FINANCIAL REPORTING AND FINANCIAL STATEMENT ANALYSIS
Full Marks 100
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations
FINANCIAL REPORTING AND FINANCIAL STATEMENT ANALYSIS

Marks No. of
Unit Topic Details
allotted lectures

Meaning of Holding Company & Subsidiary Company;

relevant standard; Consolidation of Balance Sheets of
1 Parent & Subsidiary (only one); Minority Interest – Basic 15 15
Holding Company
principles and preparation of CBS; CBS with loss balance
of Subsidiary
Treatment for: Revaluation of Assets of Subsidiary, Intra-
 group Transactions, Holding of different securities.
Consideration of dividend paid or proposed by Subsidiary
in CBS; Bonus Shares issued or proposed to be issued by
Subsidiary
(excluding shares acquired on different dates by the
Parent company, chain and cross holding)
Conceptual Framework, Presentation of Financial
Statements (Ind AS 1), Property, Plant and Equipment
(Ind AS 16), Earnings per share (Ind AS 33), [Basic
Accounting Definitions & 15 15
2
Standards Theoretical Concepts, Scope]

Concept of fund, meaning, nature, various sources

Fund Flow
3 And applications, 5
Statement
advantages & limitations of Fund Flow Statement.
20

Meaning, objectives, difference with Fund Flow

Cash Flow
4 Statement; activity classification and preparation and 15
Statement
presentation as per relevant Accounting Standard.

Nature and Component of Financial Statement; Meaning

and Need for FSA, Traditional & Modern approaches to
FSA, Parties interested in FSA.
Introduction to
• Comparative Statement – meaning, preparation, uses,
Financial
merits and demerits 10 12
5 Statements
• Common -size Statement – meaning, preparation, uses,
Analysis
merits and demerits
• Trend Analysis – meaning, determination, uses, merits
and demerits

Meaning, objective, Classification of Accounting Ratios,

Advantages & Limitations
Preparation of Classified Financial Statements and
6 Accounting Ratios Statement of Proprietor’s Fund from the given Ratios. 20 18
for FSA Computation, Analysis and Interpretation of important
ratios for measuring –Liquidity, Solvency, Capital
Structure, Profitability and Managerial Effectiveness.

80 80

Suggested Readings:
• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. II, S. Chand
• Maheshwari & Maheshwari, Advanced Accountancy Vol. II, Vikash Publishing
• Sehgal & Sehgal, Advanced Accountancy Vol. I II, Taxman Publication
 • Accounting Standards issued by ICAI
• L.S.Porwal, Accounting Theory, Tata Mcgraw Hill
• Gokul Sinha, Accounting Theory & Management Accounting,
• B. Banerjee, Regulation of Corporate Accounting & Reporting in India, World Press.
• Lev, Financial Statement Analysis-a new approach, Prentice Hall
• Foster G, Financial Statement Analysis, Prentice Hall
• White, Sondhi& Fred, Analysis and Use of Financial Statement, John Wiley
• Bernstein & Wild, Financial Statement Analysis; theory, application & interpretation,
Mcgraw Hill
• Ormiston, Understanding Financial Statement, Pearson
• Bhattacharyya, Asish K., Introduction to Financial Statement Analysis, Elsevier
• Hanif & Mukherjee, Financial Accounting, Vol III, McGraw Hill
• Subramanyam, K.R. and Wild, Financial Statement Analysis, McGraw Hill

DSE 6.2 A

FINANCIAL MANAGEMENT
Full Marks 100
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Unit Topic Content Marks Hours

 Important functions of Financial Management
 Objectives of the firm: Profit maximisation vs. Value
Introduction maximisation
 Role of Chief Financial Officer.
1  Financial environment in which a firm has to operate 10 10
• Time Value of Money: concept and reasons
Basic
• Compounding and Discounting techniques
Concepts
• Concepts of Annuity and Perpetuity.
• Risk-return relationship (concepts only)
• Different sources of finance; long term and short term
sources
Sources of • Cost of capital: concept, relevance of cost of capital,
Finance and Implicit and Explicit cost, specific costs (its
2 Cost of 10 10
computation) and weighted average cost (its
Capital computation) , rationale of after tax weighted average
cost of capital, marginal cost of capital (its
computation).
• EBIT-EPS analysis and its limitations. Financial break
Leverage and even, point of indifference
Capital • Leverage- Business Risk and Financial Risk -
3 Structure Operating and financial leverage, Trading on Equity 10 10
Theories • Capital Structure decisions - Capital structure
patterns, designing optimum capital structure,
Constraints, Features of sound capital structure,
 Various capital structure theories (excluding M-M
model).
Working • Introduction; Meaning and various concepts of
Capital Working Capital
• Management of Working Capital and Issues in
4 Management 10 10
Working Capital
(1)
• Estimating Working Capital Needs; Operating or
Working Capital Cycle.
 Policies relating Current Assets – Conservative,
Aggressive and Balanced
Working  Various sources of finance to meet working capital
Capital requirements; Financing current assets: Strategies of
5 Management financing (Matching, Conservative, and Aggressive 10 10
(2) policies)
 Management of components of working capital
(debtors management only–credit period -simple type
)
• Purpose, Distinguishing features, Objectives &
Process, Understanding different types of projects
Capital • Concept of Cash flow; Cash flow vis-à-vis Profit and
Expenditure determination of Cash flow
6 10 10
Decisions (1) • Techniques of Decision making: Non-discounted and
Discounted Cash flow Approaches
• Payback Period method, Accounting Rate of Return
and their relative merits and demerits
• Discounted Payback Period, Net Present Value,
Capital Profitability Index and Benefit Cost ratio, Internal Rate
Expenditure of Return, relative merits and demerits of the
7 10 10
Decisions (2) methods.(excluding replacement decision)
• Ranking of competing projects, Ranking of projects
with unequal lives. Capital Rationing.
 Meaning, Nature and Types of Dividend, Dividend
Dividend and Retention; concept of pay-out ratio, retention ratio
8 Decisions and growth. 10 10
 Dividend policies and formulating a dividend policy
 Dividend Theories: Walter’s Model, Gordon’s Model,
Total 80 80

Suggested Readings
• M.Y.Khan & P.K.Jain, Financial Management, TMH
• Van Horne, Financial Management & Policy, Pearson
• Van Horne, Fundamentals of Financial Management, PHI
• Banerjee, B., Financial Policy & Management Accounting, PHI
• Chandra,P., Financial Management, TMH
• Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.
• Pandey, I.M. Financial Management. Vikas Publications.
• Majumdar, Ali and Nesha, Financial Management, ABS
• Kothari, R, Financial Management, Sage
 DSE 6.1 M
Retail Management and Marketing of Services (50+50)
Full Marks 100
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Module I: Retail Management

Internal Assessment: 10 marks

Semester-end Examinations: 40 marks
Total 50 marks

Unit 1 : Introduction to Retailing

No. of Classes 8 / Marks 8
• Relevant Concept
• Importance
• Function

Unit 2 : Retailing in India

No. of Classes 8 / Marks 8
• Factors determining Growth of Retailing in India
• Impact of Retail in Nation’s Economy
• Key Drivers of the Indian Retails Industry

Unit 3 : Retail Formats

No. of Classes 8 / Marks 8
• Concept
• Types of Retailing – Multi Channel Retailing, Single Channel
Retailing
• Product factors of Retail format
• Location factors of Retail format
• Current Indian Scenario

Unit 4 : Pricing in Retail

No. of Classes 8 / Marks 8

• Price factors of Retail format

• Importance of Retail Pricing
• Factors affecting Retail Pricing
• Approaches to Product Pricing
Unit 5 : Promotion in Retail
No. of Classes 8 / Marks 8
• Need and Objective of Promotional Mix in Retailing
• Promotional Mix and Strategy development
• Customer Relationship Management

Suggested Reading
• Madaan, Fundamentals of Retailing, Tata McGraw-Hill
• Pradhan, S., Retailing Management, McGraw Hill
• Seshanna & Prasad, Retail Management, McGraw Hill
• Berman, Evans & Mathur, Retail Management, Pearson

Module II: Marketing of Services

Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1 : Introduction to Services Marketing & Services and economy of a country

No. of Classes 8 / Marks 8
• Concept of services
• Types
• Function
• Nature
• Characteristics
• Understanding Services Customers
• Impact of service marketing in the economy of a country

Unit 2 : Issues in Marketing of Services

No. of Classes 8 / Marks 8
• Service- Product or Packages
• Pricing in Services
• Place in Services
• Promotion of Service
• People in Services
• Physical Evidence
• Process Management

Unit 3 : Service Marketing Management

No. of Classes 8 / Marks 8
• Managing Services Quality
• Relationship marketing - Concept
• Service Communication Mix
• Communication Strategy
Unit 4 : Consumer Behaviour and Service
No. of Classes 8 / Marks 8
• Consumer Behaviour consideration
• Guidelines for Developing Service Communications
• Consumer Decision making process & ethical issues (concepts, factors influence
decision making process, ethical decision making methods)

Unit 5 : Service Marketing in Non-profit and profit Organisations

No. of Classes 8 / Marks 8
Travel and Tourism
Financial Services
Information Technology Services
Media Services
Health Care Services
Educational Services

Suggested Reading
• Verma, H. V., Services Marketing, Pearson
• Venugopal and Raghu, Services Marketing, Himalaya Publishing Ltd.
• Ravi Shankar, Services Marketing : The Indian Perspective, Excel Books
• Rampal & Gupta, Services Marketing, Concepts, Applications & Cases, Galgotia
• Apte, Services Marketing, Oxford University Press

DSE 6.2 M
Rural Marketing and International Marketing (50+50)
Full Marks 100
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Module I: Rural Marketing

Internal Assessment: 10 marks

Semester-end Examinations: 40 marks
Total 50 marks

Unit 1 : Rural Marketing and Environment

No. of Classes 8 / Marks 8
• Concept
• Importance
• Rural vs. Urban Marketing
• Geographic
• Economic
• Socio-Cultural
• Infrastructural factors
• Their influence on Rural Marketing Operation
Unit 2 : Rural Consumer
No. of Classes 8 / Marks 8
• Characteristics
• Attitudes
• Behaviour
• Buying Patterns and Influences

Unit 3 : Rural Marketing Strategies

No. of Classes 8 / Marks 8
• Segmenting Rural markets
• Product Planning for Rural markets
• Market Size
• Packaging and Branding Decisions
• Pricing Decisions

Unit 4 : Promotion and Distribution in Rural Markets

No. of Classes 8 / Marks 8
• Promotion in Rural Markets
• Distribution Channels and Logistics in Rural Markets

Unit 5 : Marketing of Agricultural Products

No. of Classes 8 / Marks 8
• Pricing
• Distribution of Agricultural Products
• Role of Government
• Other organization in Marketing Agricultural products
• Co-operative Marketing
• Problems in Agricultural Marketing

Suggested Readings:
• Rajagopal, Management of Rural Business, Wheeler
• Neelamegham, Marketing in India : Cases and Redings, Vikas Publishing
• Mathur, U. C., Rural Marketing, Wheeler
• Nyyar and Ramaswamy, Globallization and Agricutural Marketings, Rawat
Publishers
• Mamoria, Agricultural marketing, Himalaya Publisheing House
• Kashyap, P., Rural Marketing, Pearson
 Module II: International Marketing
Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1 : Introduction
No. of Classes 8 / Marks 8
• Definition
• Nature and Scope of International Marketing
• International Marketing Environment (Basic Concepts) PESTL-
SOWC
• Market Entry (When-Why-How)
• Entry Strategy (Concept - Features - Advantages and Disadvantages)

Unit 2 : Product/ Service Planning for International Market

No. of Classes 8 / Marks 8
Categorization (Standardisation / Adaptation) of Product/ Service
Planning
• Packaging and Labelling
• Quality
• After Sales services

Unit 3 : International Pricing

No. of Classes 8 / Marks 8
• Factors influencing International Price
• Pricing Strategy
• Export Price
• Price Quotation and Payment Terms

Unit 4 : Promotion and Distribution of Product/Service Abroad

No. of Classes 8/ Marks 8
Promotional Tools:
• Sales literature
• Direct Mail
• Personal Selling
• Advertising
• Trade Fairs and Exhibitions
• Distribution Channels (Categorization – Features - advantages and
disadvantages)
• Logistics (Meaning – Categorization - advantages and disadvantages)
• Selection and management of Foreign Sales Agents

Unit 5 : Import and Export Policies and Practices in India

No. of Classes 8/ Marks 8
• EXIM Policy - An Overview
• Trends in India’s Foreign Trade
• Steps in Starting an Export Business
 • Documentation and Procedure
• Legal Aspects
• Export Finance
• Export Risk Insurance
• Export Assistance and Incentives
• Export Oriented Unit
• Export Processing Zone

Suggested Readings
• Bhattacharyya and Varsney, International Marketing Management, Sultan
Chand
• Bhattacharyya, Export Marketing Strategies for Success, Global Press
• Keegan, Multinational Marketing Management, Prentice Hall
• Kriplani, International Marketing, Prentice Hall
• Taggart and Mott, The Essence of International Business, Prentice Hall
• Kotler, Principles of Marketing, Prentice Hall
• Caterora and Keavenay, Marketing : an International Perspective, Irwin,
Homewood, Illinois
• Paliwala, The Essence of International Marketing, Prentice Hall
• Vasudeva, International Marketing, Excel Books
• Pateora, Graham and Salwan, International Marketing, McGraw Hill

DSE 6.1 T Indirect Tax: Laws and Practices

Full Marks 100
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Full Marks – 100

Unit 1 : a) Basic Concepts
Concepts of Indirect Tax, Difference between Direct and Indirect Tax, Indirect
tax structure in India, Proposed changes in indirect tax structure in India.
b) Central Excise (L-25 / M-25)
Unit 2 : WB VAT (L 15 / M 15)
Unit 3 : Customs (L 20 / M 20)
Unit 4 : Central Sales Tax (L 10 / M 10)
Unit 5 : Service Tax (L 10 / M 10)
Suggested Readings
• Datey V.S., Indirect Taxes Law And Practice, Taxmann
• Sanjeev Kumar, Systematic Approach to Indirect Taxes, Bharat
• Bangar and Bangar, Students’ Gide to Indirect Taxes, Aadhya Prakashan.
This Paper will be replaced by Goods & Service Tax Law whenever the law is enforced and
accordingly revised syllabus will be announced.
Latest edition of the books may be read.
 Paper DSE 6.2T
TAX PROCEDURE AND PLANNING
Full Marks 100
Internal Assessment: 20 marks
Semester-end Examinations: 80 marks
Total 100 marks

Marks shown against the units indicate marks for Semester–end Examinations

Module I: TAX PROCEDURE

Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1 : Return of Income and Assessment

a) Different Returns & Forms for all types of assessees
b) Assessments and Reassessments (basic concepts)
(L 15 / M 15)

Unit 2 : a) Advance Tax (all types of assessees)

b) Interest & Fees
c) Advance Ruling for Non-resident (L 10 / M 10)
Unit 3 : a) TDS
b) Refund of Excess Payment (L 5 / M 5)
Unit 4 : a) Penalties and Prosecutions
b) Appeals and Revisions
c) Income Tax Authorities (L 10 / M 10)

Module II: TAX PLANNING

Internal Assessment: 10 marks
Semester-end Examinations: 40 marks
Total 50 marks

Unit 1 : Basic Concepts

a) Concept and difference between tax planning, tax avoidance, tax evasion and tax
management.
b) Objectives, requisites, factors and types of tax planning
c) Tax on distributed Profit and on units of mutual fund.
(L 5 / M 5)
Unit 2 : Tax Planning-I
a) Tax Planning under different Heads of Income
b) Tax Planning on Deductions under Chapter VIA (L 10/M 10)
Unit 3 : Tax Planning-II
a) Setting up a New Business : Location, nature and form of business.
b) Financial Management Decisions : Capital structure, dividend policy, deemed
dividend and bonus shares.
c) Tax Planning related to sale of scientific research assets.