STATE MODEL SYLLABUS FOR

UNDERGRADUATE COURSE IN
COMMERCE
(Bachelor of Commerce Examination)

UNDER
CHOICE BASED CREDIT SYSTEM
 U.G. Commerce Common Syllabus, Odisha

Subject Paper Code Full End-term Mid-term Credit

Paper Marks Marks Marks Points
Semester I
1.1 Environmental Science AECC -1 100 80 20 4
1.2 Financial Accounting CORE-1 100 80 20 6
1.3 Business Law CORE-2 100 80 20 6
1.4 Micro Economics GE-1 100 80 20 6
Total 400 22
Semester II
2.1 MIL AECC-2 100 80 20 4
2.2 Cost Accounting CORE-3 100 80 20 6
2.3 Corporate Law CORE-4 100 80 20 6
2.4 Macro & Indian Economy GE-2 100 80 20 6
Total 400 22
Semester III
3.1 Corporate Accounting CORE-5 100 80 20 6
3.2 Income-tax Law and Practice CORE-6 100 80 20 6
Management Principles and 100 80 20 6
3.3 CORE-7
Application
3.4 Business Statistics GE-3 100 80 20 6
3.5 E-Commerce SEC-1 100 80 20 4
Total 500 28
Semester IV
4.1 GST and Indirect Taxes CORE-8 100 80 20 6
Fundamentals of Data Management 100 60 15 6
(End Term Exam = 60, Practical = 25, 25 Practical
4.2 Mid-term = 15 CORE-9
Management Accounting 100 80 20 6
4.3 CORE-10
4.4 Principles of Marketing GE-4 100 80 20 6
Entrepreneurship Development and 100 80 20 4
4.5 Business Ethics SEC-2
Total 500 28
Semester V
Computerized Accounting & 100 60 15 6
E-filling of Tax Returns 25 Practical
5.1 CORE-11
(End Term Exam = 60, Practical
= 25, Mid-term = 15
5.2 Fundamentals of Financial CORE-12 100 80 20 6
 Management
Elective I (Any one of the 100 80 20 6
5.3 DSE-1
following)
Financial Markets,
A.
Institutions &Services
Accounting
and Finance
B. Banking Indian Banking
and and Insurance System
Insurance
Human
C.
Resource Management
Management
Elective II (Any one of the 100 80 20 6
5.4 DSE-2
following)
Financial Statement
A.
Analysis and
Accounting
Reporting
and Finance
Merchant Banking and
B. Banking
Financial
and
Services
Insurance
C. International
Management Business
Total 400 24
Semester VI
Auditing and Corporate 100 80 20 6
6.1 CORE-13
Governance
6.2 Business Mathematics CORE-14 100 80 20 6
Elective III (Any one of the 100 80 20 6
6.3 DSE-3
following)
A. Fundamentals of
Accounting Corporate
and Finance Tax Planning
B. Banking
Fundamentals of
and
Investment
Insurance
Consumer Affairs and
C. Customer
Management Care

End Term Exam = 50 100 50 6

Business
Project = 30 Viva- 30 Project
Research
6.4 voce = DSE-4 20 Viva-voce
Methods and
20
Project work
Total 400 24
Grand Total 2600 148
 CORE – 1: FINANCIAL ACCOUNTING

Objectives: The objective of this paper is to help students to acquire conceptual knowledge of financial
accounting and to impart skills for recording various kinds of business transactions.

Unit - I. (a) Basics of Accounting

i. Accounting as the language of business and 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 and Accounting Equation.

(b)Accounting Process
From recording of business transactions to the preparation of trial balance including adjustments:
journal, sub-division of journal, ledger accounts, trial balance

Unit – II: Reporting Standards &Business Income

i. Concepts of AS, Ind AS (Indian Accounting Standards), IFRS (International Financial Reporting
Standards) & XBRL (extensible Business Reporting Language)

ii. Measurement of business income-Net income: the accounting period, the continuity doctrine and
matching concept. Objectives of measurement and revenue recognition.

iii. Depreciation Accounting: 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. Salient features of
Accounting Standard 6 (AS- 6)issued by ICAI

Unit – III: Final Accounts

Capital and revenue expenditures and receipts, Preparation of financial statements of Sole Trade and
Partnership Business with adjustments

Accounting for Partnership Firm: Accounting of Admission of partner, Retirement and Death of
partner and Dissolution of the Partnership Firm Including Insolvency of partners

Unit – IV:
i. Hire Purchase and Instalment Systems and Accounting for Branch & Department
ii. Concepts of operating and financial lease (theory only)
iii. Departmental Accounting and Branch Accounting including foreign branch (Theory and
Problem)
iv. Hire purchase and Instalment System

Learning Outcomes: The course structure of this paper would equip the students to get in-depth
knowledge of financial accounting along with its practical application thereby giving an opportunity to
gain easy access to this competitive business world.
Text Books Recommended
1. Financial Accounting I and Financial Accounting II: Mukherjee, Oxford University Press
2. Jain, S.P. and K.L. Narang. Financial Accounting, Kalyani Publishers, New Delhi

Suggested Readings:
1. Financial Accounting, R.K. Mittal , M.R. Bansal, V.K, Global Publication.
2. Bal Ranjan Kumar, Financial Accounting – S. Chand
3. Text Book of Financial Accounting-Anil Kumar and Mariappa- Himalaya Publishing House
4. Financial Accounting - P. C. Tulsiani, Pearson Publication
5. Anthony, R.N. Hawkins, and Merchant, Accounting: Text and Cases. McGraw-Hill Education.
6. Bansal.K.M- Financial Accounting – Taxman Publication
7. Horngren, Introduction to Financial Accounting, Pearson Education.
8. Maheshwari, S.N. and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New
Delhi.
9. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of
India, New Delhi
10. N.Godwin and D. Sanyal, Financial ACCT, Cengage Learning
 CORE – 2 BUSINESS LAW

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

Unit I: The Indian Contract Act, 1872

1. Contract – meaning, characteristics and kinds, Essentials of a valid contract
2. Offer and acceptance (Definition, Rules, Communication and Revocation of offer and
acceptance)
3. Consideration (Definition, Elements, Types, Rules), “No Consideration No Contract” and its
exceptions; Capacity to Parties (Definition and Types)
4. Consent, Free consent, Coercion, Undue Influence, Fraud, Misrepresentation, Mistake
5. Legality of objects and Consideration
6. Void and Voidable agreements – Definition, Types and Distinction
7. Discharge of a contract – Modes of discharge, Breach and Remedies against breach of contract
8. Specific Contracts - Contingent contracts, Quasi, Contract of Indemnity, Guarantee, Bailment,
Pledges

Unit II: The Sale of Goods Act, 1930

1. Contract of sale, meaning and difference between sale and agreement to sell
2. Conditions and warranties
3. Transfer of ownership in goods including sale by a non-owner
4. Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer

Consumers Protection Act, 1986 and Right to Information Act

1. Objectives and features of Consumers Protection Act
2. Definitions – Complainant, Complaint, Consumer, Consumer Dispute, Defect,
3. Deficiency, District Forum, Person
4. Unfair trade practices
5. Consumer Protection Council (Central, State and District – their constitutions and objectives

Unit III: Partnership Laws

A. The Partnership Act, 1932
a. Definition – Partner, Partnership
b. Nature and Characteristics of Partnership
c. Types of Partners
d. Registration of a Partnership Firms and consequences of non-registration
e. Rights and Duties of Partners
f. Dissolution of firms – meaning and grounds
B. The Limited Liability Partnership Act, 2008
a. Definition
b. Salient Features of LLP
c. Advantages and disadvantages of LLP
d. Differences between: LLP and Partnership, LLP and Company
e. Incorporation of LLP

Unit IV: The Negotiable Instruments Act 1881

a. Definition, Features, Types, Parties of Negotiable Instruments: Promissory Note, bill of
exchange, Cheque (Definition and Types)
b. Endorsement: Meaning and Types of Endorsement
c. Holder and Holder in Due Course, Privileges of Holder in Due Course.
d. Dishonour of Negotiable Instruments: Modes, Consequences, Notice of Dishonour; Noting and
Protesting
e. Discharge of Negotiable Instruments: Meaning and Modes
Learning Outcomes: The students would be able to deal with the legal aspect of different business
situations.

Text Books Recommended

1. Business Law, Garg K.C., Saareen,Sharma, Kalyani Publishers
2. Kumar, R. Legal Aspects of Business, Cengage Learning

Suggested Readings:
1. Arora Sushma – Business Law – Taxmann Publication
2. A Book of Business Laws-Jena B and Mohapatra-Himalaya Publishing House
3. Business Law, Ashok Sharma, V.K. Global Publication.
4. Business Laws: Das & Roy, Oxford University Press
5. Business Law- S K Matta, Geetika Matta, Vrinda Publications (P) Ltd
6. Business Law - Tejpal Singh, Pearson Publication
7. Kuchhal, M.C. and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
8. Tulsian, P.C, Business Law, S.Chand
9. Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi.
 Core-3: COST ACCOUNTING

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

CONTENTS:

Unit- 1:
Introduction to Cost Accounting: Meaning, concept, scope, objectives, principles, importance and
limitations of cost accounting; Implementation of costing system; Methods & Techniques of costing;
Cost concepts and Cost Sheet, Job costing and Batch Costing.

Unit – II:
Accounting for Material: Concept and technique of accounting for material; Methods of pricing of
materials issues – FIFO, LIFO and Average; Treatment of material losses; Techniques of material control
– level setting, Economic Ordering Quantity, ABC Analysis, VED Analysis, Perpetual inventory system,
& Just-In-Time.

Unit – III:
Accounting for Labour:
Accounting for labour cost, control procedure, labour turnover, idle time, overtime, Methods of wage
payment and the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece wage plan.

Accounting for Overheads:

Classification, Allocation & Apportionment of production overheads; Re-apportionment of Service
department overheads; Absorption of overheads, methods of absorption – actual and predetermined rates,
blanket and multiple rates, choice of an overhead absorption rate; Administration, selling and distribution
overheads; Under absorption and over absorption of overheads.

Unit – IV:

Methods of Costing: Contract costing: Features and procedure of contract costing, uncompleted contract
profit determination, Escalation clause, cost plus contracts.Process costing: Meaning and characteristics
of Process costing, Procedure for process costing, treatment of process losses and wastages.

Learning Outcome: After the completion of this paper, the students will be able to have confidence in
managing cost issues and also to keep a check on cost control and taking managerial decisions.

Text Books Recommended

1. Cost Accounting-Arora MN A- Himalaya Publishing House
2. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. Prentice Hall of India, New
Delhi.

Suggested Reading:
1. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers, Jalandhar.
2. Cost accounting, S.P. Gupta/ A Sharma- V.K. Global Publishing Pvt. Ltd.
3. Cost & Management Accounting I: Mitra, Oxford University Press.
4. Cost & Management Accouning, Taxmann Publications
5. Colin Drury, Management and Cost Accounting, Cengage Learning
6. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.
7. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
8. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand & Co., New Delhi.
9. Cost Accounts - Datar and Rajan, Pearson Publication
 Core-4: CORPORATE LAWS

Objectives: 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 – I: INTRODUCTION TO COMPANY

Meaning and Definition – Features –, High Lights of Companies Act 2013 - Body Corporate, Kinds of
Companies ( Concept, Definition and Features) – One Person Company, Private Company, Public
Company, Company limited by Guarantee, Company limited by Shares, Holding Company, Subsidiary
Company, Government Company, Associate Company, Small Company, Foreign Company, Listed
Company, Dormant company

FORMATION OF A COMPANY
Steps in formation of a Company, Promotion Stage, Meaning of Promoter, Position of Promoter &
Functions of Promoter, Incorporation Stage – Meaning, Contents, Forms of Memorandum of Association
& Articles of Association and its alteration, Distinction between Memorandum of Association and
Articles of Association, Certificate of Incorporation, Subscription Stage – Meaning & contents of
Prospectus, Types, Mis- statement in prospectus and its consequences.

Unit - II: COMPANY ADMINISTRATION

Director (Concept and Definition), DIN, Qualification, Disqualification, Appointment, Position, Rights,
Duties, Power, Resignation, Liabilities, Removal and Resignation of director, Key Managerial
Personnel ( Definition, Appointment and Qualifications) – Managing Director, Whole time Directors,
the Companies Secretary, Chief Financial Officer, Resident Director, Independent Director, Women
director.

Unit - III: SHARE CAPITAL & DEBENTURE

Share and Share Capital - Types and Definition, Allotment and Forfeiture, Calls on Shares, ESOP,
Buyback, Sweat Equity, Bonus, Right, Capital Reduction, Share Certificate, D-mat System, Transfer and
Transmission, Redemption of Preference Shares, Debenture – Definition, Types, Rules Regarding Issue
of Debenture, Rules regarding Dividend and distribution of dividend.

Unit - IV: CORPORATE MEETINGS

Corporate Meetings - Shareholder and Board, Types of Meetings – Annual General Meeting
Extraordinary General meeting, Minutes of Proceedings of General Meeting, Meeting of BOD and other
meetings (Section 118), Requisite of Valid Meeting- Notice, Agenda, Chairman, Quorum, Proxy,
Resolutions, Minutes, Postal Ballot, E- voting, Video Conferencing,

Learning Outcomes: Students would acquire knowledge about the legal framework and the ways and
means to deal with the legal aspect of different situations of corporate sector.

Text Books Recommended

1. Corporate Laws-Maheswari, Maheswari- Himalaya Publishing House
2. Corporate Law, Ashok Sharma, V.K. Global Publishing Pvt. Ltd., New Delhi

Suggested Readings:
1. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
2. Corporate Law, Gupta,Garg,Dhingra, Kalyani Publication
3. Company Law: Roy & Das, Oxford University Press.
4. Kumar, R., Legal Aspects of Business, Cengage Learning
5. Corporate Law– S K Matta, Geetika Matta, Vrinda Publications (P) Ltd
6. Arora &Banshal, Corporate Law – Vikash Publication
7. Gogna, P.P.S – Company Law, S. Chand
8. MC KuchhalCorporate Laws, Shri Mahaveer Book Depot. (Publishers).
9. GK Kapoor& Sanjay Dhamija, Company Law, Bharat Law House.
 Core-5: CORPORATE ACCOUNTING

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 – I
Meaning of Company; Maintenance of Books of Accounts; Statutory Books; Annual Return
Company – Issue of Shares – issue, forfeiture, reissue, issue other than cash consideration and issue to the
promoters; Pro-rata issue of shares. Issue of Right and Bonus Share – Rules,

Accounting for debentures: Issue of debenture, Underwriting of shares and debentures: Determination of
Underwriters Liability – with marked, unmarked & firm underwriting; Accounting of Employee Stock
Option Plan – meaning; rules; Vesting Period; Exercise Period, Accounting for ESOP and Accounting of
ESPS.

Unit – II: Redemption of Preference shares & Debentures

Buy Back of Securities: meaning, rules and accounting. Redemption of Preference Shares – Rules and
Accounting (with and without Bonus Shares) ; Redemption of Debenture – Important Provisions,
Redemption of debenture Accounting for Redemption: by conversion, by lot, by purchase in the open
market (cum and ex-interest), held as Investment and Use of Sinking Fund

Unit – III: Company’s Final Accounts

Introduction to Schedule III of Companies Act 2013; Treatment of Tax; transfer to reserve, Dividend and
applicable tax (out of current profit, out of past reserve); Preparation of Statement of Profit & Loss and
Balance Sheet. (tax on net profit without recognizing deferred tax)

Valuation of Goodwill & Shares

Goodwill – valuation using different methods, i.e., Average Profit, Super Profit, Capitalization and
Annuity. 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

Unit – IV: Liquidation

Meaning of liquidation, modes of winding up, consequences of winding up, statement of affairs,
liquidator’s final statement of account, list ‘B’ contributories

Learning Outcomes: This paper can provide conceptual clarity about the techniques to prepare financial
statements of companies along with accounting treatment of various situations viz. floating of shares,
amalgamation and liquidation of companies.

Text Books Recommended

1. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.
2. Maheshwari, S.N. and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House, New
Delhi.

Suggested Readings:
1. Sehgal, Ashok and Deepak Sehgal. Corporate Accounting. Taxman Publication, New Delhi.
2. Corporate Accounting, R.K. Mittal? S. Ahuja- V .K. Global Pub. Pvt. Ltd, New Delhi.
3. Corporate Accounting – Anil Kumar, Mariappa- Himalaya Publishing House
4. Tulsian, P.C, Corporate Accounting, S. Chand
5. Monga, J.R. Fudamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.
6. Gupta, Nirmal. Corporate Accounting. SahityaBhawan, Agra.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book House
 Core-6: INCOME TAX LAW AND PRACTICE
Objective: To provide basic knowledge and equip students with the application of principles and
provisions of Income Tax Act 1961.

Contents:

Unit I :
a. Basic Concepts and Definitions under IT Act: Assessee, Previous year, Assessment year,
Person, Income, Sources of income, Heads of income, Gross total income, Total income,
Maximum marginal rate of tax, Tax Evasion, Tax avoidance and Tax planning
b. Residential Status and Incidence of Tax, Residential status of all persons except company
c. Incomes which do not form part of Total Income Except section 10AA.
d. Agricultural Income Definition, determination of agricultural and non-agricultural Income,
assessment of tax liability when there is both agricultural and non-agricultural income

Unit II:

Heads of Income and Provisions governing Heads of Income

a) Income from Salary
b) Income from House property

Unit III:Heads of Income and Provisions governing Heads of Income

a) Profits and Gains of Business and Profession Special emphasis on sec. 32, 32AC, 32AD, 35,
35D, 36(i)(ib), (ii), (iii), (iv), (vii), 37, 37(2B), 40A(2), 40A(3), 43B, (Excluding presumptive
taxation)
b) Capital Gains: Meaning and types of capital assets, basic concept of transfer, cost of acquisition,
cost of improvement and indexation, computation of STCG and LTCG, exemptions u/s 54,
54B, 54EC and 54F, capital gain on transfer of bonus shares, right entitlement and right shares,
taxability of STCG and LTCG.
c) Income from Other Sources
Basis of charge excluding deemed dividend

Unit IV:
a) Income of other Persons included in Assessee’s Total Income Remuneration of spouse, income
from assets transferred to spouse and Son’s wife, income of minor.
b) Set off and Carry Forward of Losses
Mode of set off and carry forward, inter source and inter head set off, carry forward and set off
of losses u/s 71B, 72, 73, 74, 74A.
c) Deductions from Gross Total Income
Basic concepts, deductions u/s 80C, 80CCC, 80CCD, 80CCE, 80D, 80DD, 80DDB, 80E, 80G,
80GG, 80GGC, 80TTA, 80U
d) Rebate u/s 87A

Computation of Total Income and Tax Payable

a) Rate of tax applicable to individual assessee
b) Computation of tax liability of an individual
c) Provision for Filing of Return Date of filing of return, relevant forms of return, different types of
returns, return by whom to be signed, PAN, TAN
d) Assessment of Return Self assessment u/s140A, Summary assessment u/s 143(1), Scrutiny
assessment u/s 143(3) and Best judgement assessment u/s 144.
e) Advance Tax Who is liable to pay, due dates and computation of advance tax (excluding
corporate assessees)
f) Interest & Fees Section 234A, 234B, 234C, 234F
g) TDS Provisions regarding TDS from salary, interest on securities, horse racing, lottery.
Learning Outcomes: This paper would provide the understanding of various provisions of Income Tax
Act as well as equip the students to make practical applications of the provisions for taxation purpose.

Text Books Recommended

1. Gour and Narang, Income tax: Law and practice, kalyani Publishers
2. Dr. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation ofTax,
3. Taxmann Publication Pvt. Ltd, New Delhi. Latest version.

Suggested readings:
1. Income tax Law and practice, Makta Jain/ Rakesh Jain, V.K. Global Pub. Pvt. Ltd., New Delhi
2. Income Tax Law and Pratcice-Saha, Dash- Himalaya Publishing House.
3. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi.
4. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.
 Core-7: MANAGEMENT PRINCIPLES &APPLICATIONS
Objective:
The objective of the course is to provide the student with an understanding of basic management
concepts, principles and practices.

Unit-I: Introduction:
Management-definition, importance, functions, nature-as profession, science and art, universality of
management; levels of management; managerial tasks and skills

Different Schools of Thoughts: Classical School-contributions of Taylor and Henri Fayol; Neo-classical
school-Human Relations approach and Behavioral Science Approach; Modern School; System approach
and Contingency approach

Unit-II: Planning:
Concept, importance, steps, types, premises, barriers to effective planning and remedial measures;
strategic planning-concept forecasting –concept, techniques.

Organizing:
Concept, importance, principles, different organization models-line and staff; Functional;
Departmentation-need, basis, principles, Delegation of Authority-elements, steps barriers; Centralization
and Decentralization of Authority; Span of Management; concept and determining factors

Unit-III: Directing and Staffing:

Directing: concepts, importance of directing, Leadership: Concept, importance, types, leadership traits,
Tannenbaum & Schmidt’s Model and Blake & Mouton’s Model.

Staffing: concepts, importance

Unit- IV: Motivation, Co-ordination and Control:

Motivation: Concept, importance, importance of need theory, and contributions of McGregor, Maslow,
Herzberg.

Coordination: concepts, importance, principles and implementation techniques. Control: concepts,

importance and tools of control.

Learning Outcomes: Students would be able to make use of different management principles in the
course of decision making in different forms of business organizations.

Text Books Recommended

1. Pany Tushar K , Management Principles and Application, Kalyani
2. Prasad, L.M. Principles and Practice of Management, Sulatan Chand
Suggested Readings:
1. Sharma gupta , Management: Principles and application , Kalyani Publishers
2. R. K . Singhal, Management Principle and application, V.K. Global Pub. Pvt. Ltd, New Delhi.
3. Management Principles and Applications-Jhunjhunwala J Mohanty- Himalaya Publishing House
4. Principles of Management: Mitra, Oxford University Press.
5. Griffin, R.W. – Management :Principles& Practices, Cengage Learning
6. Gupta R.N - Principles & Practice of Management – S. Chand
7. A K Jha, Management Principles and Application - Vrinda Publications (P) Ltd.
8. Chandan J.S – Management Concepts of Strategy – Vikash Publication
9. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books
10. TN Chhabra, Management Concepts and Practice, DhanpatRai& Co. (Pvt. Ltd.), New Delhi
11. Peter F Drucker, Practice of Management, Mercury Books, London
 Core-8: GST & INDIRECT TAX

OBJECTIVE:
The objective is to equip students with the principles and provisions of Goods and Services Tax (GST),
which is, implemented from 2017 under the notion of One Nation, One Tax and One Market and to
acquaint students with basic provisions of GST Law and basic working knowledge.

Unit I- Introduction to Goods and Services Tax (GST)

Introduction to GST : Introduction, Constitutional provisions regarding Taxation In India, Pre-GST
Indirect Taxation Structure in India, What is GST, Need for GST in India, Overview and Genesis of
GST IN INDIA, GST objectives, Scope of GST, Salient features of GST, GST and Centre-State Financial
Relations, The Constitution (122nd Amendment) Bill, Constitutional Amendments required for
introduction of GST Indirect Taxes subsumed Post- GST : Principles for subsuming taxes under Goods &
Services Tax (GST) in India, Indirect Taxes and Levies subsumed in GST, Events that have led to the
introduction of GST, DUAL GST : Benefits of Dual GST, Structure Of Dual Model of GST , Key
Features of Dual Model of GST, Benefits of implementing GST, CENTRAL GST – STATE / UNION
TERRITORY GST – INTEGRATED GST and GST Cess, Pre-GST Regime Vs. GST Regime, Indirect
Taxes

Unit II- GST ACTS: (Structure & Terminology)

Salient features of CGST Act, SGST Act (Odisha State), IGST Act, Meaning and Definition of various
terms used under GST (Coverage- Provisions and Illustration)

Procedure Relating to Levy of, Collection and Exemption From, Tax:

(CGST & SGST)- Meaning and Scope of ‘Supply’ under GST Law, Taxable Person, Time of supply,
Place of supply and Value of supply. Computation of Taxable Value and Tax Liability, Composition
scheme; INPUT TAX CREDIT; PROCEDURE RELATING TO LEVY, COLLECTION AND
EXEMPTION OF IGST; PAYMENT OF TAX, TCS, TDS; PRACTICAL PROBLEMS.

(Coverage- Provisions and Illustration)

Unit III- Registration, Returns and Assessment

REGISTRATION - Persons liable for registration, Persons not liable for registration, Types: Compulsory
registration, Voluntary registration, Deemed registration - Procedure for registration, Special provisions
for Casual taxable persons and Non-resident taxable persons;
CLASSIFICATION OF GOODS & SERVICES- HSN, SAC; TAX INVOICE AND OTHER
SUCH INSTRUMENTS IN GST - Debit Note, Credit Note, Vouchers, Invoice; ACCOUNTS AND
RECORDS; RETURN- Process of Return Filing, Furnishing details of outward supplies and inward
supplies, First return, Claim of input tax credit, Matching reversal and reclaim of input tax credit, Annual
return and Final return; REFUND; OFFENCES AND PENALTIES; ASSESSMENT; AUDIT; APPEALS
AND REVISION.

Unit IV- GST Council and Regulatory Framework

GST COUNCIL: Structure, Powers and Functions. Provisions for amendments; ROLE OF CBEC;
Division of Administrative Powers; GST AND TECHNOLOGY- GST Network, GST ECO SYSTEM,
GSP, ASP; NATIONAL ANTI-PROFITEERING AUTHORITY IN GST; COMPLIANCE RATING.

Text Books Recommended

1. Swain AK & Agrawal – GST: Concepts and Applications, Himalayan Publishing House.
2. GST Manual:Taxman’s Publication Ltd., New Delhi.

Suggested Books:
1. GST and Indirect Taxes,Sanjeet Sharma, V.K. Global Pub. Pvt. Ltd, New Delhi.
2. Mishra, Padhi and Bera – Text Books on GST & Practice, Vikash Publishing House Pvt. Ltd. New
Delhi.
 Core-9: FUNDAMENTALS OF DATA MANAGEMENT

Unit I: Word Processing

Working with word document- Editing text, Find and Replace text, Formatting, Spell check, Autocorrect,
Auto text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and
footer, Macros, Drop cap; 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

Preparing Presentations
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols,
Media; Design; Transition; Animation, Hyperlink and Slideshow. Creating Business Presentations using
above facilities

Unit II: Spreadsheet and its Business Applications

Managing worksheets- Formatting, Entering data, Editing, and Printing a worksheet; handling operators
in formula, Project involving multiple spreadsheets, Organizing Charts and graphs, Pivot Table

Spreadsheet Functions: Mathematical [SUMIF, SQRT, SUBTOTAL, SUMPRODUCT etc.],

Statistical [AVERAGE, STDEV, VAR, CORRELATION, REGRESSION etc.],
Financial [PMT, RATE, PV, FV, NPER, IRR, NPV, Data Table Etc.] Logical [AND, OR, IF etc.], Date
and Time, lookup and reference, Database and Text functions.

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 III: Database Management System

Creation of Tables, Multiple Table Handling-Defining Relationship [Foreign Key], Simple and
Conditional Queries, Types of Queries [Update, Delete, Append], Forms, Reports, Introduction to
SQL through Basic Commands.

Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting, managing the data
records of Employees, Suppliers and Customers

Unit IV: Website Designing

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

Text Books Recommended

1. Coronel and Rob, Database Principles, Cengage Learning
2. Fundamentals of Data Managemnet –Saha RG- Himalaya Publishing House

Suggested Readings
1. Thareja, IT & Application, Oxford
2. Aurora, Computer Fundamentals, Vikash
3. Sinha & Sinha, Fundamentals of Computers, BPB Publications
4. Dhar, P., Fundamental of IT and Its Application in Business, APH
 Core-10- MANAGEMENT ACCOUNTING

Objective: To acquaint the students with basic concepts of management accounting, and basic
understanding of tools and techniques used for managerial decision making.

Unit – I:
Management Accounting: Meaning, nature, scope, and importance of management accounting; Role of
management accounting; management accounting vs. financial accounting; Role of management
accounting in modern business; Tools and techniques of management accounting.
Unit – II: Ratio Analysis & Cash flow statement Ratio Analysis:

Meaning and utility of ratios; significance of Ratio analysis; Classification of Ratios – Profitability ratios,
Efficiency Ratios, Liquidity Ratios, Solvency Ratios; Advantages and limitations of Ratio Analysis.

Cash flow Statements:

Cash Flow Statements: Meaning and utility of Cash flow statements; Preparation of Cash flow
statements – Indirect method; Limitations of Cash flow statements; Cash flow statements vs. Funds
flow statements. (Reference to Revised AS-3 and Ind AS-7)

Unit – III:
Absorption & Marginal Costing: P/V Ratio, Break-even analysis, Margin of safety, angle of
incidence; Marginal and differential costing as a tool for decision making – make or buy, change of
product mix, exploring new markets, shut down decisions.

Unit – IV:
Budgeting & Standard Costing: Concept of budget and budgetary control; objectives, merits and
limitations of budgetary system; Master budget, Functional budget, Fixed and Flexible budgets; Zero
based budgeting. Standard Costing & Variance Analysis: Meaning of standard cost and standard costing,
Advantages and disadvantages of standard costing and variance analysis: Material, Labour, & Overhead.

Learning Outcome: After the completion of this paper, the students will be able to have confidence in
managing cost issues and also to keep a check on cost control and taking managerial decisions.

Text Books Recommended

1. Management Accounting, S swain/ S.P. Gupta/ A Sharma, V.K. Global Pub. Pvt. Ltd.,
2. Horngreen, Charles T., Gary L. Sundem. Introduction to Management Accounting.
3. Prentice Hall.

Suggested Reading:
1. Jain & Narang, Management Accounting, Kalyani Publications
2. Management Accounting-M Wilson- Cost Accounting-Jena B,Bal S and Das A- Himalaya Publishing
House
3. Narasimhan M.S. , Management Accounting, Cengage Learning
4. Cost & Management Accouning, Taxmann Publications
5. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
6. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. ShriMahabir Book
Depot, New Delhi.
7. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand & Co., New
Delhi.
8. Khan, M.Y. and P.K. Jain. Management Accounting. Tata McGraw Hill, Publishing
 Core-11: COMPUTERIZED ACCOUNTING & E-FILING OF TAX RETURNS

Unit – I: Computerized Accounting Package: Using Generic Software

(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 II: Designing Computerized Accounting System

(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-III: E-filing of Tax return

(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)]

Text Books Recommended

1. Software: Singhania, V.K., E-Filing of Income Tax Returns and Computations of Tax, Taxmann
2. Book of Computerized Accoounting and E Filling of Tax Returns-Mohanty R, Dash ALN- Cost
Accounting-Jena B,Bal S and Das A- Himalaya Publishing House

Suggested Readings

1. Software: “Excel Utility”, incometaxindiaefiling.gov.in

 Core-12: FUNDAMENTALS OF FINANCIAL MANAGEMENT

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

Contents:

Unit – I: Introduction & Basic Concepts

Important functions of Financial Management, Objectives of the firm: Profit maximization vs. Value
maximization, Role of Chief Financial Officer. Financial environment in which a firm has to operate,
Time Value of Money: concept and reasons, Compounding and Discounting techniques, Concepts of
Annuity and Perpetuity. Risk-return relationship (concepts only)

Unit – II: Sources of Finance and Cost of Capital/ Financing Decisions

Different sources of finance; long term and short term sources, Cost of capital: concept, relevance of cost
of capital, Implicit and Explicit cost, specific costs (its computation) and weighted average cost (its
computation) , rationale of after tax weighted average cost of capital, marginal cost of capital (its
computation).

Unit – III: Capital Expenditure Decisions / Long term Financial Decisions & Dividend Decisions

Capital Expenditure Decisions / Long term Financial Decisions

Objectives of Capital Budgeting Process, Concept of Cash flow, Methods of long term investment
decisions - Discounted Payback Period, Net Present Value, Profitability Index, Average Rate of Return /
Accounting Rate of Return, Internal Rate of Return (Including relative merits and demerits of each of the
methods)

Dividend Decisions
Meaning, Natureand Types of Dividend, concept of pay-out ratio, retention ratio Decisions and growth,
Dividend policies and formulating a dividend policy, Dividend Theories: Walter’s Model, Gordon’s
Model

Unit – IV: Working Capital Management/ Liquidity Management

Meaning and various concepts of Working Capital, Management of Working Capital and Issues in
Working Capital, Estimating Working Capital Needs; Operating or Working Capital Cycle,Policies
relating to Current Assets – Conservative, Aggressive and Balance, Various sources of finance to meet
working capital requirements
Learning Outcome: After the completion of this paper, students will be able to understand finance in a
better way along with giving them insight to practical management of long and short finance for real
business houses.

Text Books Recommended

1. Rostogi, Fundamentals of Financial Management, Taxmann Publications
2. Fundamental of Financial Management, Sharma, Gupta, Kalyani Publishers, New Delhi.

Suggested Readings
1. Fundamentals of Financial Management, Vandana Dangi, V.K. Global Pvt. Ltd., New Delhi
2. Parasuraman – Financial Management : A Step by Step Approach, Cengage Learning
3. Pandey, I.M. Financial Management. Vikas Publications.
4. Financial Management, Himalaya Publishing House
5. BhallaV.K – Financial Management – S.Chand
6. Horne, J.C. Van and Wackowich. Fundamentals of Financial Management. 9thed. New Delhi
Prentice Hall of India.
 Core-13: AUDITING AND CORPORATE GOVERNANCE

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

Unit-I
Auditing: Introduction, Meaning, Objects, 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-II
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
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; Standard on Auditing(SA); Relevant Case
Studies/Problems;

Unit-III
Corporate Governance: Conceptual framework of Corporate Governance, Corporate Governance
Reforms. Major Corporate Scandals in India and Abroad: Common Governance
Problems Noticed in various Corporate Failures. Codes & Standards on Corporate Governance

Unit-IV
Corporate Social Responsibility (CSR):Strategic Planning and Corporate Social Responsibility;
Corporate Philanthropy, Meaning of CSR, CSR and CR, CSR and Corporate Sustainability, CSR and
Business Ethics, CSR and Corporate Governance, Environmental Aspect of CSR, CSR provision under
the Companies Act 2013, CSR Committees

Learning Outcome: At the end of the paper student will have detail knowledge about principles and
techniques of audit in accordance with current legal requirement and as per the guidelines of different
statutory authorities.

Text Books Recommended

1. Gupta, Kamal and Ashok Arora. Fundamentals of Auditing. Tata Mc-Graw Hill Publishing Co. Ltd.,
New Delhi.
2. Auditing and corporate governance, Pradeep kumar , Klayani Publishers , New Delhi.

Suggested Readings:
1. Auditing and corporate governance, A. Sharma, V.K. Global Pvt. Ltd.,New Delhi
2. SATHEESH KUMAR/Corporate Governance, Oxford University Press.
3. Shikha, N. and Sharma, G. Corporate Governance in India : Principles and Policies, CENGAGE
Learning

4. Jha, Aruna. Auditing. Taxmann.

5. Tandon, B. N., S. Sudharsanam and S. Sundharabahu. A Handbook of Practical Auditing. S. Chand
and Co. Ltd., New Delhi.
6. Ghatalia, S.V. Practical Auditing. Allied Publishers Private Ltd., New Delhi.
7. Singh, A. K. and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing Company.
8. Alvin Arens and James Loebbecke, Auditing: an Integrated Approach
9. MC KuchhalCorporate Laws, Shri Mahaveer Book Depot. (Publishers). (Relevant Chapters)
10. Khanka – Business Ethics & Corporate Governance – Vikash Publication
11. Auditing Principles and Techniques - S. K. Basu, Pearson Publication
 Core-14: BUSINESS MATHEMATICS

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

Unit I Matrices and Determinant

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

Unit II Calculus
Calculus I
Mathematical functions and their types- linear, quadratic, polynomial, exponential, logarithmic and
logistic function. Concepts of limit and continuity of a function, Concept and rules of differentiation,
Maxima and Minima involving second or higher order derivatives

Calculus II
Integration: Standard forms. Methods of integration – by substitution, by parts and by use of partial
fractions, definite integration, Finding areas in simple cases, Application of Integration to marginal
analysis. Consumer’s and Producer’s Surplus, Rate of Sales and the Learning Curve.

Unit III Mathematics of Finance

Compounding and discounting of a sum using different types of rates. 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 IV Linear Programming (Use of Excel spreadsheet & Other mathematical software)
Formulation of linear programming problems (LPP): Graphical solution to LPPs. Cases of unique and
multiple optimal solutions, Unbounded solutions and infeasibility, Solution to LPPs using Simplex
method – maximization and minimization cases, PERT and CPM (simple Problem)

Learning Outcome: After reading this subject the students will be able to understand basic concepts in
the areas of business calculus and financial mathematics and to connect acquired knowledge with
practical problems in economic practice.
Text Books Recommended
1. Business Mathematics, Patri and Patri, Kalyani Publishers, New Delhi
2. Business Mathematics - S K Sahoo, Vrinda Publications (P) Ltd.

Suggested Readings:
1. Arora P.N. Business Mathematics – S.Chand
2. Business Mathematics, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd., New delhi.
3. GHOSH & SINHA BUSINESS MATHEMATICS & STATISTICS, Oxford university press.
4. Francis, J. Business Statistics, Cengage Learning
5. Anthony, M. and N. Biggs. Mathematics for Economics and Finance. Cambridge University Press.
6. Arora S.R & Gupta K. – Business Mathematics – Taxmann Publication
7. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s Outlines Series.
McGraw Hill Publishing Co.
8. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
9. Zamirudeen&Bhambri – Business Statistics – Vikash Publication
10. Wikes, F.M. Mathematics for Business, Finance and Economics. Thomson Learning.
11. Prasad, Bindra and P.K. Mittal. Fundamentals of Business Mathematics. Har-Anand Publications.
12. Thukral, J.K. Mathematics for Business Studies. Mayur Publications.
13. Soni, R.S. Business Mathematics. Pitambar Publishing House.
14. Singh J. K. Business Mathematics. Himalaya Publishing House
 DSE – 1
Elective – I (Any one of the following Groups) Group – A:
Accounting & Finance Financial Markets, Institutions, & Services
Objectives: To enable the students to understand the financial institutions operating in India and services
provided by them.

Unit-I
Basic Theoretical Framework: The financial system and its technology; The factors affecting the
stability of the financial system; Development finance vs. universal banking; Financial intermediaries and
Financial Innovation; RBI-Central Banking.

Unit-II: Financial Institutions & Non-Banking Financial Institutions Financial Institutions:

A brief historical perspective. An update on the performance of IDBI, ICICI, IFCI and SFCs, LIC &GIC,
Banking Institutions: Commercial banks - the public and the private sectors - structure and comparative
performance, problems of competition; interest rates, spreads, and NPAs. Bank capital - adequacy norms
and capital market support.

Non-banking financial institutions:

Evolution, control by RBI and SEBI. A perspective on future role, Unit Trust of India and Mutual Funds,
Reserve bank of India Framework for/Regulation of Bank Credit . Commercial paper: Features and
advantages, Framework of Indian CP Market, effective cost/interest yield.

Unit-III
Financial services: Asset/fund based Financial services - lease finance, consumer credit and hire
purchase finance, factoring definition, functions, advantages, evaluation and forfeiting, bills discounting,
housing finance, venture capital financing. Fee-based / Advisory services: Stock broking, credit rating.

Unit-IV
Operations: Financial Assets/ Instruments Rights issues, issue of Debentures, issue of Equity shares -
pre-issue activity, post-issue activities. The regulatory framework: SEBI and Regulation of Primary and
Secondary Markets, Company Law provisions.

Learning Outcome: After completion of this paper, the students will be able to understand the role and
benefits of financial institution and services.

Text Books Recommended

1. Financial Markets, Institutions & Services-Gordon, Natrajan-Himalaya Publishing House
2. Pathak: Indian Financial Systems Pearson Education

Suggested Readings
1. Financial Market and Int. , A. goyal and M. Goyal, V.K. Global Pvt. Ltd., New Delhi
2. Financial Markets , Institutions and Services, Kaur, Talwar, KAlyani Publishers, New Delhi.
3. BHATTACHARYYA INDIAN FINANCIAL SYSTEM 2e, Oxford University Press.
4. M.Y.Khan, Financial Services, Tata McGraw-Hill, New Delhi, 2004.
5. H.R Machiraju, Indian Financial Systems, Vikas Publishing House Pvt. Ltd.2002.
6. Madura, J., Financial Institutions and Markets; Sharma R. and Mehta K. Financial Services, Cengage
Learning
 DSE – 1
Group B: Banking & Insurance : INDIAN BANKING AND INSURANCE SYSTEM
Objectives: To enable the students to acquire knowledge about basics of banking and insurance
Unit-I: Concept of Bank and Banking & Types of Customers and Account holders Concept of Bank
and Banking:
Historical Evolution of Banking: Origin and Development of Banking - Structure of Banking in India –
Banks and Economic Development –Functions of Commercial banks (conventional and innovative
functions) – Central Bank – RBI – functions – Emerging trends in Banking.

Types of Customers and Account holders: Procedure and practice in opening and operating the
accounts of customers - individuals including minors - joint account holders -Partnership firms - joint
stock companies - executors and trustees-clubs and associations

Unit-II
Introduction to insurance: Purpose and need of insurance, insurance as a social security tool -
insurance and economic development - Principles of insurance -various kinds of insurance - life, marine,
fire, medical, general insurance - features.

Unit-III
Life Insurance - Law relating to life Insurance; General Principles of Life Insurance Contract; Proposal
and policy; assignment and nomination; title and claims; General Insurance - Law relating to general
insurance; different types of general insurance; general insurance Vs life insurance – Insurance business
in India.

Unit-IV
Fundamentals of Agency Law: Definition of an agent; Agents regulations; Insurance intermediaries;
Agents' compensation. Procedure for Becoming an Agent: Pre-requisite for obtaining a license; Duration
of license; Cancellation of license; Revocation or suspension/termination of agent appointment; Code of
conduct; Unfair practices. Functions of the Agent: Proposal form and other forms for grant of cover;
Financial and medical underwriting; Material information; Nomination and assignment; Procedure
regarding settlement of policy claims.

Learning Outcome: After the completion of this paper, the student will acquired practical knowledge of
working mechanism of banking and insurance industries in India.
Text Books Recommended
1. M.N. Mishra: Insurance Principles and Practice, S. Chand & Company Ltd, Delhi.
2. Indian Institute of Bankers (Pub) Commercial Banking Vol-I/Vol-II (part I&II) Vol- III.
3. Hota P.K., and Das S.K. Financial Literacy and Banking, Kalyani Publishers
Suggested Readings
1. Dr. P. Periasamy: Principles and Practice of Insurance, Himalaya Publishing House, Delhi.
2. Mishra S. Banking Law and Practice – S Chand
3. Prasad – Banking Insurance – Vikash Publication
4. Inderjit Singh, RakeshKatyal& Sanjay Arora: Insurance Principles and Practices, Kalyani Publishers,
Chennai.
5. Sheldon H.P :Practice and Law of Banking.
6. Bedi. H.L :Theory and Practice of Banking.
7. Maheshwari. S.N. :Banking Law and Practice.
8. Shekar. K.C :Banking Theory Law and Practice.
9. Pannandikar&Mithami': Banking in India.
10. Radhaswamy&Vasudevan: Text Book of Banking.
11. Varshaney: Banking Law and Practice.
12. G. Krishnaswamy : Principles & Practice of Life Insurance
13. Kothari &Bahl : Principles and Pratices of Insurance.
 DSE – 1
Group – C: Management Human Resource Management

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

Contents:

Unit I: Nature and Scope & Human Resource Planning Nature and Scope
Concept and meaning of IR &HR, Understanding the Nature and Scope of IR & HRM, Functions and
importance

Human Resource Planning

Definition, Need and Features of Human Resource Planning, factors affecting Human Resource Planning

Unit II: Recruitment and Selection

Definition of Recruitment, Source, need and importance of Recruitment, Recruitment Policy process –
sources of Recruitment Definition of Selection, Steps in selection.

Unit III: Training and Development

Training and Development Meaning and purpose of training, Benefits of training to organization and
employees -Training methods

Unit IV: Job Evaluation and Performance Appraisal

Job evaluation - objectives, scope, method, Job analysis, Job description, Job Specification - basic
concept and significance, Performance Appraisal - Concept

Learning Outcomes: This paper can enhance the capability of the students to manage the most
important assets of organization i.e. human beings which is much needed to ensure growth of that
organization.

Text Books Recommended

1. Rao V.S.P - Human Resource Management. Vikash Publication
2. Human Resource Management, Sagun Ahuja, V.K. Global Pvt. Ltd., New Delhi

Suggested Readings:
1. Human Resource Management- Satapathy, Taheer and Mohanty—Himalaya Publishing House P
Ltd.
2. Human Resource Management, Gupta, Joshi. Kalyani Publishers, New Delhi
3. Marketing Management & Human Resource Management: Verma et.al, Oxford University press.
4. Sinha, P. R. N. Shekhar, S.P.Human Resource Management, Cengage Learning
5. Human Resource Management -Gajendran, A K Jha, Vrinda Publications (P) Ltd
6. DeCenzo, D.A. and S.P. Robbins, “Personnel/Human Resource Management”, Prentice Hall of
India, New Delhi.
7. Khanka S.S. Human Resource Management. S Chand.
8. Ivancevich, John M. Human Resource Management. McGraw Hill.
9. Wreather and Davis. Human Resource Management. Pearson Education.
 DSE-2: Group B: Banking & Insurance
MERCHANT BANKING AND FINANCIAL SERVICES

Objectives: To enable the students to understand the basic knowledge about the financial services
available in India.

Unit-I
Merchant Banking: Nature and scope of Merchant Banking - Regulation of Merchant Banking Activity
- overview of current Indian Merchant Banking scene - structure of Merchant Banking industry -
primary Markets in India and Abroad - professional Ethics and code of conduct - current Development

Unit-II
Financial Services: Meaning and Definition, Role of Financial Services in a financial system. Leasing:
Meaning and features. Introduction to equipment leasing: Types of Leases, Evolution of Indian Leasing
Industry. Legal Aspects of Leasing: present Legislative Framework. Hire purchase: concept and
characteristics of Hire purchase. Difference between hire purchase and leasing

Unit-III
Factoring: concept, nature and scope of Factoring - Forms of Factoring - Factoring vis-à-vis Bills
Discounting - Factoring vis-à-vis credit Insurance Factoring vis-à-vis Forfeiting- Evaluation of a Factor -
Evaluation of Factoring - Factoring in India current Developments.

Unit-IV
Securitization / Mortgages: Meaning, nature and scope of securitization, securitization as a Funding
Mechanism, securitization of Residential Real Estate - whole Loans - Mortgages - Graduated-payment.
Depository: Meaning, Evolution, Merits and Demerits of Depository. Process of Dematerialization and
Dematerialization, Brief description of NSDL and CDSL

Security Brokerage:
Meaning of Brokerage, types of brokers. Difference between broker and jobber, SEBI Regulations
relating to brokerage business in India.

Learning Outcome: After the completion of this course, the student will be able to understand the
structure and function of mercantile banking and various financial services available in the present
business world.

Text Books Recommended

1. Machiraju, Indian Financial System, Vikas Publishing House, 2nd Edition, 2002.
2. Merchant banking and financial services, Gupta /Gupta, Kalyani Publishers, New delhi

Suggested Readings:
1. M.Y.Khan, Financial Services, Tata McGraw-Hill, 11th Edition, 2008
2. Gopal C.R – Management Financial Service – S.Chand
3. NaliniPravaTripathy, Financial Services, PHI Learning, 2008
4. J.C.Verma, A Manual of Merchant Banking, Bharath Publishing House, New Delhi.
5. Varshney P.N. & Mittal D.K., Indian Financial System, Sultan Chand & Sons, New Delhi.
6. Sasidharan, Financial Services and System, Tata Mcgraw Hill, New Delhi, 1st Edition, 2008.
7. Website of SEBI.
8. Merchant Banking and Financial Services-Sharma M--Himalaya Publishing House
9. Sharma R. and Mehta K. Financial Services, Cengage Learning
 DSE – 2
Group – C: Management INTERNATIONAL BUSINESS

Objective: The objective of the course is to familiarize 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 I: Introduction to International Business
a. Introduction to International Business: Globalization 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, Issues in International Trade

Unit –II Theories of International Trade and International Organizations

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 International Financial Environment

a. Regional Economic Co-operation: Forms of regional groupings; Integration efforts among 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 Foreign Trade Promotion and Financing of foreign trade

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, for
faiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment (Cash in advance,
Letter of Credit, Documentary Collection, Open Account)
Text Books Recommended
1. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.
2. Pearson Education
3. Cherunilam, Francis. International Business: Text and Cases. PHI Learning

Suggested Readings:
1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw Hill
a. Education
2. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the Modern
3. Global Economy. London: Roultedge.
4. Michael R. Czinkota. et al. International Business. Fortforth: The Dryden Press.
5. Peng and Srivastav, Global Business, Cengage Learning
6. Subba Rao P – International Business-Himalaya Publishing House
7. JOSHI INTERNATIONAL BUSINESS SITKIN INTERNATIONAL BUSINESS, Oxford University
 Press.
DSE – 3
Elective – III (Any one of the following Groups) Group – A: Accounting & Finance Fundamentals
of Corporate Tax Planning

Objective: To provide a conceptual idea about the various provisions of tax planning related to
corporate sector.

Contents

Unit-I:

Corporate Tax in India–Concept of Tax planning, Tax management, Tax avoidance, Tax evasion,
Assessment year and Financial Year

Residential status of corporate and its incidence of tax, Minimum Alternate Tax, Calculation of Tax
Liability.

Unit-II:

Carry forward and set-off of losses and unabsorbed depreciation (headwise)

Unit-III:

Tax Planning with reference to Depreciation, Capital Gain and Scientific Research

Unit-IV:

Corporate Tax returns–Assessment, Return Filing, Penal provision, Double taxation Relief

Learning outcome: After completion of this paper, students will be able to help tax consultants in tax
planning, assessment and filing income tax returns of corporate sector, thereby they can get themselves
self-employed.

Text Books Recommended

1. Bhagabati Prasad, Direct Tax Laws & Practices
2. Corporate Tax Planning, V.K. Global Publications

Suggested Readings
1. Singhania V.K. Direct Taxes: Law & Practices, Taxmann Publication.
2. Corporate Tax Planning, Kalyani Publishers
 DSE – 3
Group B: Banking & Insurance Fundamentals of Investment

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-I:

The Investment Environment- 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.

Investor Protection

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

Unit-II:

Fixed Income Securities- Bond features, types of bonds, estimating bond yields, Bond Valuation types
of bond risks, default risk and credit rating
Unit-III:

Approaches to Equity Analysis: Introductions to Fundamental Analysis, Technical Analysis and

Efficient Market Hypothesis, dividend capitalization models, and price-earnings multiple approach to
equity valuation.

Unit-IV:

Portfolio Analysis and Financial Derivatives:(a) Portfolio and Diversification, Portfolio Risk and
Return. (b) Mutual Funds. (c) Introduction to Financial Derivatives, Financial Derivatives Markets in
India.

Learning outcome: After completion of this paper, this paper will educate the students about various
aspect of investment in detail along with understandability of stock market operation, focusing on need
for common investor protection.

Text Books Recommended

1. Bhalla – Fundamentals of Investment – S.Chand
2. Rustogi, R.P., Fundamentals of Investment, Sultan Chand & Sons, New Delhi.

Suggested Readings
1. Pandian P. – Security Analysis & Portfolio Management – Vikash Publication
2. Jones, C.P., “Investments Analysis and Management”, Wiley, 8thed.
3. Prasanna, Chandra., “Investment Analysis and Portfolio Management”, Tata McGraw Hill.
4. Vohra, N.D., and B.R. Bagri, “Futures and Options”, McGraw Hill Publishing
5. Mayo, An Introduction to Investment,Cengage Learning.
6. Fundamentals of Investment, Sashi Gupta, Kalyani Publishers, New Delhi,
7. Fundamentals of Investment, Vandana Dangi, V.K. Globa. Pub. Pvt. Ltd. New delhi. 10.
 DSE-3
Group – C: Management Consumer Affairs & Customer Care
Objective: This paper seeks to familiarise 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 I: Conceptual Framework

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 II: The Consumer Protection Act, 1986 (CPA) 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.

RTI Act

Unit III: Grievance Redress Mechanism under the Consumer Protection Act, 1986:
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 provided; Temporary Injunction,
Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and penalties.

Unit IV: Industry Regulators and Consumer Complaint Redress Mechanism

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

Text Books Recommended

1. The Consumer Protection Act, 1986
2. Bhatta KG- Customer Care Management-Himalaya Publishing House

Suggested Readings:
1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. Consumer Affairs”
2. (2007) Delhi University Publication. 334 pp.
3. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th ed. Bharat Law
4. House, Delhi, or latest edition.
5. Girimaji, Pushpa (2002). Consumer Right for Everyone Penguin Books.
6. Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace
 Jovanovich, Inc.
7. Sharma, Deepa (2011).Consumer Protection and Grievance-Redress in India: A Study of
8. Insurance Industry (LAP LAMBERT Academic Publishing GmbH & Co.KG,
9. Saarbrucken, Germany. 263 pp.
10. Empowering Consumers e-book, www.consumeraffairs.nic.in
11. ebook, www.bis.org
12. Nair Suja – Consumer Behaviour – Himalaya Publishing House
 DSE-4
B.Com. (Hons.): Semester – VI
Business Research Methods and Project Work

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-I

Introduction: 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-II
Research Process: 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-III
Measurement: Definition; Designing and writing items; Uni-dimensional and Multi- dimensional scales;
Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale, Thurst one, 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 (30 + 20)

Unit-IV Report Preparation: 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 I 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.

Learning Outcome: After completion of this paper, the students will be able to assess and apply a range
of research method on a practical project.

Text Books Recommended

1. Mishra Business Research Methods , Oxford University Press.
2. Business Research Methods and Project work, Priyaranjan Dash, Vrinda Publications (P) Ltd

Suggested Readings:
1. Business Research methods, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd., New Delhi.
2. Upagade& Shende – Research Methodology – S. Chand
3. A.K.P.C. Swain, Business Research methods and Project work, Kalyani Publishers, New Delhi
4. Dangi, H.K. Business Research methods, Cengage Learning
5. Chawla Deepak – Research Methodology – Vikash Publication
 GE – 1 : MICRO ECONOMICS

Objective: Objective of the course is to acquaint the students with the concepts of micro- economics
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.

Unit: I Demand and Consumer behaviour

Concept of demand: demand function, law of demand, derivation of individual and market demand
curves, shifting of the demand curve, elasticity of demand, Consumer behavior,
Marshallian utility approach and Indifference Curve approach; utility maximization conditions . Income-
Consumption Curve (ICC) and Price-Consumption Curve (PCC)

Unit: II Production and Cost

Production function: Short-run and Long-run; Total Product, Average Product and Marginal Product,
Law of returns to a variable factor, Law of Returns to Scale; Concepts of Iso-quant and iso-cost line;
Cost: Accounting and Economic Costs; Social and Private Costs; Short-run and Long-run Costs; Relation
between Average and Marginal

Unit: III Perfect Competition

Concept of Perfectly Competitive market: Assumptions, Profit maximization conditions; Related concepts
of Total Revenue, Average Revenue and Marginal Revenue, Short-run and Long- run equilibrium of a
firm; determination of short-run supply curve of a firm, measuring producer surplus under perfect
competition

Unit: IV Imperfect Competition Monopoly

Concept of Monopoly: Sources of monopoly power; Short-run and Long-run equilibrium of a monopoly
firm; Price discrimination; Social Cost of Monopoly (concept only).

Monopolistic Competition
Concept of Imperfectly Competitive market; Monopolistic Competition: Features and examples;
Oligopoly: Non-Collusive Oligopoly: Sweezy’s Kinked demand Curve Model, Collusive Oligopoly:
Cartel (concept with example)

Learning Outcomes: The students would be able to apply tools of consumer behaviour and firm theory
to business situations.
Text Books Recommended
1. Micro Economics-K C Dash- Himalaya Publishing House
2. Ahuja, H.L, Micro Economics, S. Chand

Suggested Readings:
1. Mehta P.K, Singh M. – Micro Economics – Taxmann Publication
2. Micro Economics-T.R. Jain , B.D. Majhi, V.K. Global
3. Browining, E.K. and J.M. Browning; Microeconomic Theory and Applications,
4. Kalyani Publishers, New Delhi.
5. Microeconomics I and Statistics: Das & Sengupta, Oxford University Press
6. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
7. Dwivedi, D.N. Micro Economics, Vikash Publication
8. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.
9. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
10. Maddala G.S.and E.Miller; Microeconomics: Theory and Applications,
11. MCGraw-Hill International.
 GE-2: Macro & Indian Economy

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 I Introduction to Macro Economics

Introduction: Meaning and definition of Microeconomics and macroeconomics, Difference between
Microeconomics and macroeconomics, macro-economic goals, components of Macroeconomics,
Economic Systems: Mixed economy, Socialism economy, Capitalism economy and Islamic economy
(only meaning and characteristics)

Unit II National Income Accounting

Definition of National Income, Concepts of National Income, GDP and GNP, Methods of Measuring
National Income, Uses of National Income, Difficulties in calculating National Income, Real Income, Per
Capita Income and Growth Rate
Unit: III National Income Equilibrium
I Concepts of Equilibrium, Consumptions & Savings, Investment Theory, Government Sector, Foreign
Sector, Determination of Equilibrium, Multiplier Concept, Inflationary Gap and Deflationary Gap,
Summary of Two-, Three- and Four-sector Economies

Unit: IV Role of Government

Economic functions of Government, Types of Budget, Government Revenue, Government Expenditure,
Public Debt, and Government Policy
Macroeconomic Problems
Introduction, Business cycle, Unemployment, Inflation, Deflation, Depression, RBI and monetary policy

Learning Outcomes: Students would be able to apply the modern tools of macro-economic analysis so
as to minimize the adverse impact of macro-economic factors on business.

Text Books Recommended

3. Macro & Indian Economy, M. Treheran, T Treheran, V.K. Global publishing Pvt. Ltd., New Delhi
4. Ahuja H.L – Macro Economics – S.Chand

Suggested Readings

1. Mankiw, N. Gregory. Principles Macroeconomics. Cengage Learning

2. Macro and Indian economy, P.K. Dhar, Kalyani Publishers
3. Macro and Indian Economy-V K Puri- Himalaya Publishing House
4. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz, Macroeconomics. Irwin/McGraw-Hill.
5. Vaish – Macro Economics – Vikash Publication
6. Macroeconomics & Indian Economy: Bhattacharyya, Oxford University Press.
 GE-3: Business Statistics

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

Unit I:
Statistical Data and Descriptive Statistics (With the use of Excel and other statistical software)
Nature and Classification of data: Univariate, Bivariate and multivariate data; time-series and cross-
sectional data
Measures of Central Tendency
a) Mathematical averages including arithmetic mean, geometric mean and harmonic mean.
Properties and applications.
b) Positional Averages
Mode and Median and other partition values including quartiles, deciles, and percentiles

Unit II: Measures of Variation (With the use of Excel and other statistical software)
Absolute and relative, Range, quartile deviation, mean deviation, standard deviation, and their
coefficients, Properties of standard deviation/variance Skewness: Meaning, Measurement using Karl
Pearson and Bowley’s measures; Concept of Kurtosis

Unit III:
Simple Correlation and Regression Analysis (With the use of Excel and other latest software)
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 (proofs not required). Correlation and Probable error; Rank Correlation

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

Unit IV: Index Numbers (With the use of Excel and other latest software)
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

Time Series Analysis (With the use of Excel and other latest software)
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

Learning Outcomes: Students would be armed with the knowledge of using different statistical tools
very much required in the decision making process in any business as well as business research.

Text Books Recommended

1. Gupta, S.P., and Archana Gupta. Statistical Methods. Sultan Chand and Sons, New Delhi.
2. Business Statistics - Levine and Viswanathan, Pearson Publication
Suggested Readings:
1. Business statistics, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd, New Delhi.
2. Patri and Patri, Business statistics , Kalyani Publishers New Delhi.
3. Keller G, and Arora H, BSTAT, Cengage Learning
4. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
5. Business Statistics– S K Sahoo, P K Prusty, Vrinda Publications (P) Ltd
6. Microeconomics I and Statistics: Das & Sengupta, Oxford University Press.
7. Sharma J K, Fundamentals of Business Statistics – Vikash Publication
8. Vohra N. D., Business Statistics, McGraw Hill.
 GE-4: Principles of Marketing

Objective: The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing.

Contents:

Unit I: Introduction:

Nature, scope and importance of marketing; Selling vs Marketing; Marketing mix, Marketing
environment: concept, importance, and components (Economic, Demographic, Technological, Natural,
Socio-Cultural and Legal).

Consumer Behaviour and Market segmentation:

Consumer Behaviour: Nature and Importance, Factors influencing consumer buying behaviour. Market
segmentation: concept, importance and bases; Product differentiation vs. market segmentation.

Unit II: Product:

Concept and importance, Product classifications; Concept of product mix; Branding, packaging and
labeling; Product life-cycle; New Product Development Process

Unit III: Pricing, Distribution Channels and Physical Distribution

Pricing: Significance, Factors affecting price of a product, Pricing policies and strategies, Distribution
Channels and Physical Distribution: Channels of distribution - meaning and importance; Types of
distribution channels; Factors affecting choice of distribution channel

Unit IV: Promotion and Recent developments in marketing:

Promotion: Nature and importance of promotion; Communication process; Types of promotion:

advertising, personal selling, public relations & sales promotion, and their distinctive characteristics.
Recent developments in marketing: Social Marketing, online marketing, direct marketing, services
marketing, green marketing, Rural marketing; Consumerism

Learning outcome: After the completion of this paper, the students will able to identify marketing
components and fit them in the value chain along with the various marketing strategies.

Text Books Recommended

Marketing Principles and Management-Sherleker and Pany-- Himalaya Publishing House Kotler, Philip,
Gary Armstrong, Prafulla Agnihotri and AhsanUlHaque. Principlesof Marketing. 13 thedition. Pearson
Education.
Suggested Readings:
1. Principles of Marketing, Bajaj, Kaur, Kalyani Publishers, New Delhi.
2. Principles of Marketing , R.K. Mittal , A. Sharma, V .K. Global Pub. Pvt. Ltd, New Delhi.
3. Marketing Management & Human Resource Management: Verma et.al, Oxford University Press.
4. Lamb, C. W., Hair, J.F. and Sharma, D. MKTG, Cengage Learning
5. Principles of Marketing M K Nabi, K C Raut, Vrinda Publications (P) Ltd
6. Arun Kumar – Marketing management – Vikash Publication
7. Rudani R.B – Basics of Marketing Management – S. Chand
8. Majaro, Simon. The Essence of Marketing. Prentice Hall, New Delhi.
9. Zikmund William G. and Michael D’Amico. Marketing; Creating and Keeping Customers in an E-
Commerce World. Thomson Learning.
10. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition. DhanpatRai& Company.
 SEC 2 Papers for both B.COM Pass and Honours
SEC-1-Commerce

Objectives: To enable the student to become familiar with the mechanism for conducting business
transactions through electronic means.

Unit I:
Introduction E-Commerce-meaning, nature, concepts, types; e-commerce business models B2B
[concept, major activities, types of B to B market (independent, buyer oriented, supplier oriented, e-
market place)], B2C [portals, e-tailer, content provider, transaction broker, real life examples of B2C],
C2C, C2B, etc.; forces behind e-commerce, e-Governance [meaning, types, significance, real life
examples].

Unit II:
RM and SCM E-CRM-definition, features, goals of E-CRM business framework, phases of E-CRM,
types of E-CRM, Functional components of E-CRM, strategies for E- CRM solutions; SCM-definition,
features, types of supply chain.

Unit III:
Digital Payment Methods of e-payments [Debit Card, Credit Card, Smart Cards, e- Money, NEFT,
RTGS], electronic or digital wallet, digital signature (procedures, working and legal provisions),
payment gateways [Core Banking Solution or CBS, Mobile Payment, UPI, NCPI, International
Payments], Online banking [meaning, concepts, importance, electronic fund transfer, automated clearing
house, automated ledger posting], risks involved in e-payments.

Unit IV: ERP & New Trends in E-Commerce ERP

Definition, features, major characteristics, levels of ERP, benefits of ERP, enterprise potential of ERP,
modules of ERP, phases of ERP implementation, limitations of ERP.

New Trends in E-Commerce

Social Commerce-concept, definition, features; Digital Marketing-definition, objectives, methods,
limitations; Advertisement in Social Media-objectives, advantages and disadvantages, procedures

Learning Outcomes: This paper would enhance the technical skills of the students to get into the
business ventures using electronic means thereby providing the opportunity to gain access to a larger
customer base.

Text Books Recommended

1. E Commerce-D Mohapatra, Das and K M Das- Himalaya Publishing House
2. Bhaskar, B., E–Commerce, McGraw Hill

Suggested Readings:
1. E-Commerce ,Kakkar, Sendhu, Kalyani Publishers ,New delhi
2. E-Commerce, S.K. Dey/ M. Behera ,V.K. Global Pub. Pvt. Ltd, New Delhi.
3. Schneider G., E-Business, Cengage
4. E-Commerce and Business Communication: Datta &Somani, Oxford University Press.
5. E-Commerce– A K Jha, Vrinda Publications (P) Ltd
6. Pandey U.S – E. Commerce& Mobile Commerce Technology – S. Chand
7. P. T. Joseph, E-Commerce: An Indian Perspective, PHI Learning
8. Laudon, E-Commerce, Pearson Education India
 Entrepreneurship Development and Business Ethics (SEC-2)

Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a career option
and creative thinking and behavior for effectiveness at work and in life.

Contents:

Unit-I: Introduction:
Meaning, elements, determinants and importance of entrepreneurship and creative behavior;
Entrepreneurship and Micro, Small and Medium Enterprises, Role of 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

Unit-II: Sources of business ideas

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

Unit-III: Public and private system of stimulation

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

Mobilizing Resources
Mobilizing Resources: Mobilizing resources for start-up, Accommodation and utilities; Preliminary
contracts with the vendors, suppliers, bankers, principal customers; Basic start- up problems

Unit IV: Business Ethics

Meaning - Scope – Types of Ethics – features – Factors influencing Business Ethics – significance of
Business Ethics - Arguments for and against business ethics- Basics of business ethics - Corporate
Social Responsibility and Business Ethics

Principles of Business Ethics Introduction – Meaning – Element – Ethics, Morale, Business ethics,
Ethical dilemma [basic idea, features and significance of each of element]

Text Books Recommended

1. Entrepreneurship Development and Business Ethics: Mukherjee & Roy, Oxford University Press.
2. Entrepreneurship Development and Business Ethics-Desai V- Himalaya Publishing House-
Himalaya Publishing House

Suggested Readings:
1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective; Ferrell, Fraedrich, Farrell,
Business Ethics, Cengage Learning
2. Ferrell, Fraedrich, Farrell, Business Ethics, Cengage
3. Entrepreneurship, R. Saibaba, Kalyani Publishers, New Delhi.
4. Entrepreneurship Develeopment and Business Ethics, Sanjeet Sharma – V.K. Global Pvt. Ltd.,
New Delhi.
5. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
6. Rao, V.S.P – Business Entrepreneurship & Management – Vikash Publication
7. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya
Publishing House.
8. Plsek, Paul E. Creativity, Innovation and Quality(Eastern Economic Edition), New Delhi:Prentice-
Hall of India. ISBN-81-203-1690-8.
9. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.
10. Entrepreneurship Development and Business Ethics - M K Nabi, K C Rout, Vrinda Publications
(P) Ltd
Training Requirement for Subjects(7 Days each)

1. GST and Financial Markets and E-Commerce

2. IFRS, IND AS and Computerised Accounting
3. Data Management and Analytics, Business Mathematics (Only Derivatives and
Integration)