B.

Com: Semester - I

Paper - C1: FINANCIAL ACCOUNTING

Duration: 3 hours Marks: 100 Lectures: 60

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

Unit 1: Theoretical Framework 12 Lectures

Accounting as an information system, the users of financial accounting information and their
needs. Qualitative characteristics of accounting information, functions, advantages and
limitations of accounting. The nature of financial accounting principles – Basic concepts and
conventions. Financial accounting standards: Concept, benefits, procedure for issuing accounting
standards in India. International Financial Reporting Standards (IFRS) - Need and procedures.

Emerging trends in Accounting:Digital transformation of accounting – Big data analytics in

accounting – Accounting through cloud computing -Green accounting – Human resource
accounting (concepts only).

Unit 2: Depreciation &Final Accounts 12 Lectures

The nature of depreciation. The accounting concept of depreciation. Factors in the measurement
of depreciation. Methods of computing depreciation: straight line method and diminishing
balance method; Disposal of depreciable assets-change of method.Final Accounts of Not-for
Profit Organisations, Consignment accounts.

Unit 3: Accounting for Hire Purchase and Instalment Systems 12 Lectures

Calculation of interest, partial and full repossession, Hire purchase trading (total cash price
basis), stock and debtors’ system; Concepts of operating and financial lease (theory only)

Unit 4: Accounting for Inland Branches 12 Lectures

Concept of dependent branches; accounting aspects; debtors system, stock and debtors system,
branch final accounts system and whole sale basis system. Independent branches: concept-
accounting treatment: important adjustment entries and preparation of consolidated profit and
loss account and balance sheet.

Unit 5: Accounting for Dissolution of the Partnership Firm 12 Lectures

Accounting of Dissolution of the Partnership Firm Including Insolvency of partners’ sale to a
limited company and piecemeal distribution.

Suggested Readings:

1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw-Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting,
Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs,
New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co.,
New Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi.
6. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson Education.
10. Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi.
 B. Com: Semester - I

Paper - C2: BUSINESS LAWS

Duration: 3 hrs. Marks: 100 Lectures:60

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

Unit 1: The Indian Contract Act, 1872 12 Lectures

a) Contract – meaning, characteristics and kinds
b) Essentials of a valid contract - Offer and acceptance, consideration, contractual
capacity, free consent, legality of objects.
c) Void agreements
d) Discharge of a contract – modes of discharge, breach and remedies against breach of
contract.
e) Contingent contracts
f) Quasi - contracts
g) Contract of Indemnity and Guarantee
h) Contract of Bailment
i) Contract of Agency

Unit 2: The Sale of Goods Act, 1930 12 Lectures

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

Unit 3: Partnership Laws 12 Lectures

A) The Partnership Act, 1932
a. Nature and Characteristics of Partnership
b. Registration of a Partnership Firms
c. Types of Partners
d. Rights and Duties of Partners
e. Implied Authority of a Partner
f. Incoming and outgoing Partners
g. Mode of Dissolution of Partnership
B) The Limited Liability Partnership Act, 2008
a) Salient Features of LLP
b) Differences between LLP and Partnership, LLP and Company
c) LLP Agreement,
d) Partners and Designated Partners
Unit 4: The Negotiable Instruments Act 1881 12 Lectures
a) Meaning, Characteristics, and Types of Negotiable Instruments: Promissory Note,
Bill of Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque

Unit 5: (A) Competition Act, 2002 12 Lectures

a) Definitions
b) Prohibition of certain agreements
c) Abuse of dominant position and Regulation of combinations
d) Competition Commission of India
e) Duties, Powers and Functions of Commission
(B) Foreign Exchange Management Act, 2000
a) Definitions
b) Regulation and Management of Foreign Exchange
c) Authorized Person

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

Paper – C3: CORPORATE ACCOUNTING

Duration: 3 hours Marks: 100 Lectures:60

Objectives: The objective of this paper is to help the students to acquire the conceptual
knowledge of the corporate accounting and to learn the techniques of preparing the financial
statements.

Unit 1. Accounting for Share Capital & Debentures 12 Lectures

Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue of
rights and bonus shares; Buyback of shares; Redemption of preference shares; Issue and
Redemption of Debentures

Unit 2. Company Final Accounts and Valuation of Goodwill and Shares 12 Lectures

(A) Final Accounts 10 Lectures

Preparation of the Statement of Profit and Loss and Balance Sheet of corporate entities as per
Companies Act, 2013, excluding calculation of managerial remuneration, Disposal of company
profits

(B) Valuation of Goodwill and Valuation of Shares 6 Lectures

Concepts and calculation, simple problem only

Unit 3. Amalgamation and Liquidation of Companies 12 Lectures

Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter-
company holdings). Internal reconstruction: concepts and accounting treatment excluding
scheme of reconstruction.

Liquidation of companies – meaning of winding up and liquidation, mode of winding up;

Liquidator’s Final Statement of Account.

Unit 4. Accounts of Holding Companies/Parent Companies 12 Lectures

Preparation of consolidated balance sheet with one subsidiary company, Relevant provisions of
Accounting Standard: 21 (ICAI).
Unit 5. Banking Companies 8 Lectures

Difference between balance sheets of banking and non-banking companies; Asset structure of a
commercial bank. Preparation of Profit & Loss Account and Balance Sheet of Banking
Company (simple problems only).

Suggested Readings:

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

Paper – C4: CORPORATE LAWS

Duration: 3 hours Marks: 100 Lectures: 60

Objective: The objective of this paper is to impart basic knowledge of the provisions Corporate
Laws.

Unit 1: Introduction 16 Lectures

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

Unit 2: Documents 12 Lectures

Memorandum of association, Articles of association, Doctrine of constructive notice and indoor

management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR;
book-building; issue, allotment and forfeiture of share, transmission of shares, buyback and
provisions regarding buyback; issue of bonus shares.

Unit 3: Management 16 Lectures

Classification of directors, women directors, independent director, small shareholder’s

director;Disqualifications, director identity number (DIN); appointment; Legal positions, powers
andDuties; removal of directors; Key managerial personnel, managing director, manager;

Meetings: Meetings of shareholders and board of directors; Types of meetings, Convening

andConduct of meetings, Requisites of a valid meeting, postal ballot, meeting through
videoConferencing, e-votingCommittees of Board of Directors - Audit Committee, Nomination
and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social
Responsibility Committee.

Unit 4: Winding up & Insider Trading 12 Lectures

Winding Up: Concept and modes of Winding Up

Insider Trading, Whistle Blowing: Insider trading; meaning & legal provisions; Whistle
Blowing: Concept and Mechanism

Unit 5: Depositories Law 4 Lectures

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

Suggested Readings:

1. MC Kuchhal, Modern Indian Company Law, ShriMahavir Book Depot (Publishers),

Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi
4. ReenaChadha and SumantChadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House,
NewDelhi.
8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi
 B. Com: Semester - III

Paper – C5: BUSINESS STATISTICS

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: The objective of this paper is to familiarize the students with the basic statistical
tools used for analysing and interpreting statistical data.

Unit 1: Introduction Lectures: 12

Statistics- Meaning, Scope, Importance and limitations; Statistical Investigation- Census and
Sampling Methods, Collection of Primary and Secondary Data, Classification of Data,
Formation of Frequency Distribution, Data Representation- Diagrammatic representation, Types
of Diagrams; Graphic Representation- Techniques of construction of Graphs, Histograms;
Limitations of Diagrams and Graphs.

Unit 2: Univariate Analysis Lectures: 12

Measures of central tendency, Relationship between averages; Uses and Limitations of

Averages; Measures of Dispersion: absolute and relative measures; measures of Skewness &
Kurtosis.

Unit 3: Bivariate Analysis Lectures: 12

Correlation Analysis: Meaning of Correlation: simple and partial; linear and non-linear,
Correlation and Causation, Pearson’s co-efficient of correlation; calculation and properties; Rank
Correlation; Regression Analysis: Principle of least squares and regression lines, Regression
equations; Standard Error of Estimate; Relationship between Correlation and Regression
coefficients.

Unit 4: Index Number & Time Series Analysis Lectures: 12

Index Numbers: Definition, Characteristics, Uses, Types, Problems related to Index Numbers,
Methods of Constructing Index Numbers, Simple average method, Weighted Index numbers,
Laspeyre’s method, Paasche’s method, Marshall-Edgeworth method and Fisher’s Ideal Index;
Time Series Analysis: Definition, Utility, Components, Measurement of trend line using
principle of least squares and moving averages.
Unit 5: Probability Lectures: 12

Probability: Meaning and Importance; Mathematical Preliminaries- Set theory, Permutations,

Combination; Calculation of event probabilities; Addition and multiplication laws of probability;
Conditional probability and Bayes’ Theorem.

Suggested Readings:

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

Paper - C6: INCOME TAX LAW AND PRACTICE

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: To provide basic knowledge and equip students with principles and practice of the
Provisions of Income-Tax Laws.

Unit 1: Introduction Lectures: 8

Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year
gross total income, total income, maximum marginal rate of tax; Permanent Account Number
(PAN).

Residential status; Scope of total income on the basis of residential status Exempted income
under section 10

Unit 2: Computation of Income under different heads-1 Lectures: 12

Income from Salaries; Income from house property

Unit 3: Computation of Income under different heads-2 Lectures: 12

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

Unit 4: Computation of Total Income and Tax Liability Lectures: 12

Set-off and carry forward of losses; Deductions from gross total income; Rebates and reliefs
Computation of total income of individuals; Tax liability of an individual.

Unit 5: Filing of Returns and Appeal Lectures: 6

Filing of returns, E-filing of returns of income and TDS; Appeals and Appellate Authority

Suggested Readings:

1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax,

University Edition. Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law
House, Delhi.
3. CA.Raj K Agrawal, Handbook on Income Tax (AY 2023-24).
4. Dr.VinodK.Singhania&Dr.MonicaSighania, Students Guide to Income Tax.
Taxmann.
 B. Com: Semester - IV

Paper – C7: COST ACCOUNTING

Duration: 3 hrs. Marks: 100 Lectures: 60

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

Unit 1: Introduction (6 Lectures)

Meaning, objectives and advantages of cost accounting; Difference between cost

accounting and financial accounting; Cost concepts and classifications; Elements of cost;
Installation of a costing system; Role of a cost accountant in an organisation

Unit 2: Elements of Cost: Material and Labour (12 Lectures)

a. Materials: Material/inventory control techniques. Accounting and control of purchases

storage and issue of materials. Methods of pricing of materials issues-FIFO, LIFO,
Simple Average, Weighted Average, Replacement, Standard Cost. Treatment of Material
Losses
b. Labour: Accounting and Control of labour cost. Time keeping and time booking.
Concept and treatment of idle time, over time, labour turnover and fringe benefits.
Methods of wage payment and the Incentive schemes- Halsey, Rowan, Taylor’s
Differential piece wage.

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

Classification, allocation, apportionment and absorption of overheads; Under- and over-

absorption; Capacity Levels and Costs; Treatment of Administration Overhead and
Selling & Distribution Overheads in costing.

Unit 4: Methods of Costing (26 Lectures)

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

Unit 5: Contract costing and Reconciliation (8 Lectures)

Contract costing; Reconciliation of cost and financial accounts. Integrated Accounting

(basic concepts only).
Suggested Readings:

1. Charles T. Horngren, Srikant M. Datar, Madhav V. RajanCost Accounting: AManagerial

Emphasis, Pearson Education.
2. Drury, Colin. Management and Cost Accounting. Cengage Learning.
3. Jawahar Lal, Cost Accounting. McGraw Hill Education
4. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. PHI Learning
5. Rajiv Goel, Cost Accounting. International Book House
6. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi.
7. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers
8. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, N.Delhi.
9. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahavir
Book Depot, New Delhi.
10. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons
11. H.V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt. Ltd.
 B. Com: Semester - IV

Paper – C8: INDIAN FINANCIAL SYSTEM

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: The objective of this paper is to enable the students understand the workings ofIndian
Financial System.

Unit 1: Financial System 12 Lectures

Concept of finance, savings and investment; Meaning and significance of finance in

economy; Components (instruments, markets, etc.); Kinds of finance: Rudimentary
finance, Direct and Indirect finance; Role of financial intermediaries; The structure of
Indian Financial System; Recent developments in the Indian Financial system.

Unit 2: Money and Indian Banking System 12 Lectures

Role and Functions of banks; Commercial Banks: Importance and functions; Structure of
commercial banking system in India, distinction between commercial and central bank;
Credit creation process of commercial banks; High powered money: meaning and uses;
Concept of Money Multiplier; The Reserve Bank of India: Functions; Instruments of
monetary and credit control; Concept of development bank and their needs in Indian
financial system: difference with commercial banks; Major development banks and their
functions- IFCI, IDBI, EXIM Bank, SIDBI, SFCs, NABARD, NHB; Retail banking:
approach, products, marketing.

Unit 3: Financial Markets 12 Lectures

Financial markets; classification of financial markets, money market- its constitutions,

functions of money market, money market institutions; Call money market- players,
utility, money market Instruments: Commercial Paper, Certificates of Deposits, Bills of
Exchange, Treasury Bills (T-Bills); Bill Discounting; Factoring, Letter of Credit, Money
Market Mutual Funds; Capital market- primary market, secondary market, functions of
capital market, methods of issue of stock in primary market.

Unit 4: Non-Banking Financial Companies 12 Lectures

Meaning, types of NBFCs, growth of NBFCs in India, regulation of NBFCs, statutory

 provisions of RBI.

Unit 5: Regulatory Framework 12 Lectures

Regulatory framework; overview of regulatory framework of financial system, RBI Act,

1949; SEBI – objectives, scope of Securities Contract (Regulation) Act 1956; Provisions
of Companies Act, 2013 relating to securities market.

Suggested Readings:

1. Indian Financial System-Theory and Practice; Khan, M. Y.; Tata McGraw Hill.
2. Indian Financial System: Markets, Institutions and Services; Pathak, B. V., Pearson.
3. Financial Markets and Institutions; Bhole, L. M.; Tata McGraw Hill.
4. Financial Markets and Institutions; Gurusamy; Tata McGraw Hill.
5. Financial Markets and Institutions; Saunders; Tata McGraw Hill
6. Financial Institutions management; Saunders; Tata McGraw Hill
7. Financial Services; Khan, M. Y.; Tata McGraw Hill
8. Financial Services; Gurusamy; Tata McGraw Hill
9. Bank Management & Financial Services; Rose; Tata McGraw Hill.
10. The Companies Act, 2013 including latest amendments.
 B. Com: Semester - V

Paper – C9: MANAGEMENT ACCOUNTING

Duration: 3 hours Marks: 100 Lectures: 60

Objectives: To impart the students with knowledge about the use of the different tools and
techniques of accounting for managerial decisions.

Unit 1: Introduction 6 Lectures

Meaning, Objectives, Nature and Scope of management accounting, Difference

between cost accounting and management accounting, Cost control and Cost reduction,
Cost management.

Unit 2: Budgetary Control 12 Lectures

Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control,
objectives, merits, and limitations. Budget administration, Functional budgets, Fixed
and Flexible budgets. Zero based budgeting. Programme and performance budget.

Unit 3: Standard Costing 12 Lectures

Standard Costing and Variance Analysis: Meaning of standard cost and standard costing
advantages, limitations and applications. Variance Analysis – material, labour,
overheads and sales variances. Disposition of Variances, Control Ratios.

Unit 4: Marginal Costing 12 Lectures

Absorption versus Variable Costing: Distinctive features and income determination.

Cost-Volume-Profit Analysis, Profit/Volume ratio Break-even analysis-algebraic and
graphic methods. Angle of incidence, margin of safety, Key factor, determination of
cost indifference point.

Unit 5: Cash Flow Statement and Ratio Analysis 18 Lectures

Statement of Cash Flows as per Ind AS 7; Ratio Analysis: significance and limitations,
classification of ratios according to sources and purposes, computation of ratios.
Suggested Readings:

1. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg.

Introduction to Management Accounting, Pearson Education.
2. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young.
Management Accounting. Dorling Kindersley (India) Pvt. Ltd.
3. Ronald W. Hilton and David E. Platt. Managerial Accounting: Creating Value in a
Global Business Environment, McGraw Hill Education.
4. Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi.
5. Goel, Rajiv, Management Accounting. International Book House,
6. Arora, M.N. Management Accounting. Vikas Publishing House, New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. M a n a g e m e n t Accounting. Shree Mahavir Book
Depot, New Delhi.
8. Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and Practice.
Pinnacle Publishing House.
9. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education
10. H.V. Jhamb, Fundamentals of Management Accounting, Ane Books Pvt. Ltd.
 B. Com: Semester - V

Paper – C10: BANKING THEORY AND PRACTICE

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: This paper acquaints the students with the knowledge of theories and practice of
banking business.

Unit 1: Banker - Customer Relations 14 Lectures

Legal relationship between the Banker and the Customer; Multifarious transactions between
them; Rights and duties of the parties springing out of such relationship; Nature of banking
business; Special categories of customers- Corporations, Partnership Firms, Hindu Joint
Families, Unincorporated Bodies, Trusts, Joint Account Holders, Minors, Nominee Accounts,
Liquidator, Mercantile Agents, Non-Resident Indians, Foreigners; Legal incidence of each
different type of Accounts- Current Accounts, Savings Bank Account and Fixed Deposits; Other
transactions between banker and customer such as Safe Deposit Vaults, Financial Advice,
Letters of Introduction and Other Services rendered by Banks; Special features of the
relationship between banker and customer, their mutual rights and duties, lien; Power to combine
different accounts, Secrecy of account.

Unit 2: Banking Operations 12 Lectures

Collecting Banker: Meaning, duties & responsibilities of collecting banker; Holder for value,
Holder in due course; Statutory protection to collecting banker; Paying banker: Meaning,
precautions; Statutory protection to the paying banker; Dishonor of cheques, Grounds of
dishonor; Consequences of wrongful dishonor of cheque; Lending banker: Principles of bank
lending; Kinds of lending facilities such as loans, cash credit, overdraft, Bills discounting,
Letters of credit; Non-Performing Assets: meaning, circumstances & impact; Regulations of
priority lending for commercial banks.

Unit 3: Loans and Advances 12 Lectures

Law practice and policies governing the employment of the funds in the hands of the banker
with special reference to the lending banker; State policy on loans and advances- priority sector
advances and socio-economic policies; Financial inclusion; Self-employment schemes; Women
entrepreneurs; Small scale industries; Agricultural finance; Export finance, etc.; Micro finance;
Loans and advances, Overdrafts; Legal control over bank's deployment of funds.

Unit 4: Securities for Banker's Loans 8 Lectures

Legal issues involved in and the practice governing the different kinds of securities for banker's
advances and loans; Guarantees, Pledge, Lien, Mortgage, Charge: Subject matters of collateral
security; Corporate securities; Documents of title to goods; Land and Buildings; Book debts;
Life Policies; Factoring; Bill Discounting; Bank Guarantees; Letters of Credit; Commercial
Papers.

Unit 5: IT Enabled Banking Operations 14 Lectures

Era of internet banking and its benefits; Home banking; Mobile banking; Virtual banking;
Electronic Clearing System; E-payments, Plastic money; Electronic Fund Transfer; E-money:
electronic purse, digital cash; Safeguards for internet banking; Comparison between traditional
banking and e-banking.

Suggested Readings:

1. Banking Law and Practice in India; Tannan M.L; Lexisnexis Butterworths Wadhwa
Nagpur.
2. The Practice and Law of Banking; Sheldon H.P and Drover C.B.; Macdonald and Evans.
3. Banking Law and Practice; Maheshwari and Maheshwari; Kalyani Publishers.
4. Banking Theory and Practice; Shekar. K.C.; Vikas Publishing House Pvt Ltd.
5. Banking Law And Practice; Natarajan, Kanasamy and Parameswaran; S.Chand
Publishing.
6. Banking Theory & Practice; Srivastava; Himalaya Publishing House Pvt Ltd.
7. Banking Theory: Law and Practice; Gurusamy; Tata McGraw - Hill Education.
 B. Com: Semester - V

Paper – C11: BUSINESS ORGANISATION AND MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: This paper aims to provide the students with basic knowledge of business
organisation for managing business enterprises.

Unit 1: Foundation of Indian Business Lectures: 12

Manufacturing and service sectors small and medium enterprises Problems and government
policy India’s experience of liberalization and globalization Technological innovations and skill
development ‘Make in India’ Movement, Social responsibility and ethics - Emerging
opportunities in business; Franchising, Outsourcing, and E-commerce.

Unit 2: Business Enterprises Lectures: 12

Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family Firm, Partnership firm,
Joint Stock Company, Cooperative society; Limited Liability Partnership; Choice of Form of
Organisation. Government-Business Interface, Rationale and Forms of Public Enterprises,
International Business, Multinational Corporations.

Unit 3: Management and Organisation Lectures: 12

The Process of Management: Planning; Decision-making; Strategy Formulation.
Organizing: Basic Considerations; Departmentation – Functional, Project, Matrix and Network;
Delegation and Decentralization of Authority; Groups and Teams.

Unit 4: Leadership, Motivation and Control Lectures: 12

Leadership: Concept and Styles; Trait and Situational Theory of Leadership.
Motivation: Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors
Theory. Communication: Process and Barriers; Control: Concept and Process.

Unit V: Functional Areas of Management Lectures: 12

Marketing Management: Concept; Product Life Cycle; Pricing Policies and Practices - Financial
Management: Concept and Objectives; Sources of Funds – Equity Shares, Debentures, Venture
Capital and Lease Finance. Human Resource Management: Concept and Functions; Basic
Dynamics of Employer – Employee Relations.

Suggested Readings:

1. Kaul, V.K., Business Organisation and Management, Pearson Education, New Delhi

2. Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi,

3. Gupta CB, Modern Business Organisation, Mayur Paperbacks, New Delhi

4. Koontz and Weihrich, Essentials of Management, McGraw Hill Education.

5. Basu, C. R., Business Organization and Management, McGraw Hill Education.

6. Jim, Barry, John Chandler, Heather Clark; Organisation and Management, Cengage
Learning.

7. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books

8. Buskirk, R.H., et al; Concepts of Business: An Introduction to Business System, Dryden

Press, New York.

9. Burton Gene and Manab Thakur; Management Today: Principles and Practice; Tata McGraw
Hill, New Delhi.

10. Griffin, Management Principles and Application, Cengage Learning

 B. Com: Semester - VI

Paper – C12: GOODS & SERVICES TAX (GST) AND CUSTOMS LAW

Duration: 3 hrs. Marks: 100 Lectures: 60

Objectives: This paper aims to provide understanding about salient features of GST and
Customs laws and their implications.

Unit 1: Basic Concepts Lectures: 12

Concept and features of Indirect Taxes, Difference between Direct and Indirect Taxes, Concept
of GST, Relevant Definitions under GST law, Constitutional aspects of GST. GST Council:
Constitution, Structure and functioning.

Unit 2: Concept of supply and levy of GST Lectures: 12

Concept of supply including composite and mixed supply, Place, Time and Value of taxable
supply, Significance of consideration

Unit 3: Levy of GST Lectures: 12

Basis of Charge of GST, Inter-State Supply, Intra-state supply, GST rates notified for supply of
various goods and services, Reverse charge mechanism, Composition levy, Exemptions from
GST, Power to grant exemptions, Exempted goods under exemption notifications, Exempted
services under exemption notifications, Input tax credit.

Unit 4: Procedures under GST Lectures: 12

Registration under GST law, Tax invoice credit and debit notes, Different GST returns,
electronic liability Ledger, Electronic credit Ledger, Electronic cash ledger, Different assessment
under GST, Interest applicable under GST (Period), Penalty under GST, Various provisions
regarding e-way bill in GST, Mechanism of Tax Deducted at Source (TDS) and tax collected at
source (TCS), Audit under GST.

Unit 5: Customs Law Lectures: 12

Custom Law: Concepts; Territorial waters; High seas; Levy of customs duty, Types of custom
duties; Valuation; Baggage rules & exemptions.
Suggested Readings

1. Singhania, V. K., &Singhania, M. (2020). Student’s Guide to Income Tax Including GST.
New Delhi: Taxmann Publication.
2. Singhania, V. K., & Singhania, K. (2020). Direct Taxes: Law & Practice. New Delhi:
Taxmann Publication.
3. Ahuja, G., & Gupta, R. (2020). Direct Taxes Ready Reckoner. New Delhi: Wolters
Kluwer India Private Limited.
4. The ICAI Study Material for Final Course Group-II, Paper-8: Indirect Tax Laws [Module
1, 2, 3 and 4]
 B. Com: Semester - VI

Paper – C13: FUNDAMENTALS OF INSURANCE

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: This paper enables the students to know the fundamentals of insurance.

Unit 1: Introduction: 12 Lectures

Definition & nature of insurance; origin & development of insurance; history of insurance in
India; insurance as a social security tool; kinds of insurance; principles of insurance; importance
of insurance; insurance and wagering agreement.

Unit 2: Life Insurance 12 Lectures

Definition of life insurance; features and benefits of life insurance; procedure for taking life
insurance; kinds of life insurance policy; insurable interest; nomination, assignment and
surrender value; revival of lapsed policy; settlement of claims at death and maturity.

Unit 3: General Insurance 12 Lectures

Principles and Practice of General insurance: function, role, benefit scope and limitations;
Development of general insurance in India; Fire insurance- need, procedure of taking fire
insurance policy, procedure of settlement of claims under fire insurance, double insurance, re-
insurance; marine insurance- types of marine insurance policy, settlement of claims in marine
insurance; miscellaneous insurance- motor insurance, personal accident insurance, livestock
insurance, crop insurance, public liability insurance, burglary insurance, professional liability
insurance; De-tariffication in non-life insurance introduced since 2007.

Unit 4: Insurance Organisation and Regulatory Authority 12 Lectures

Organizational structure- public sector insurance organizations in India; LICI- objectives and
achievements, GIC- mission, organization, functions; private sector insurance organizations in
India; IRDAI; Insurance Ombudsman (IO).

Unit 5: Insurance Intermediaries 12 Lectures

Distribution channels; Insurance Agent- meaning, procedure for becoming an insurance agent,
functions of an insurance agent, rights of an insurance agent, termination of an insurance agent;
essentials for successful insurance salesman; Surveyors and loss assessors; brokers; third party
administrators; bank assurance; Corporate agents.

Suggested Readings:

1. Insurance and Risk Management; Gupta P.K.; Himalaya Publishing House.

2. Insurance: Principles and Practice; Mishra M.N. and Mishra S.B., S. Chand.
3. Insurance: Principles and Practice; Katyal R., Gupta N and Arora S; Kalyani Publishers.
4. Fundamentals of Insurance; Crews; Cengage Learning India Pvt Ltd, New Delhi.
5. IRDAI Act, 1999 including latest amendments.
 B. Com: Semester - VI

Paper – C14: AUDITING

Duration: 3 hrs. Marks: 100 Lectures: 60

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

accordance with current legal requirements and professional standards.

Unit 1: Introduction 12 Lectures

Auditing- meaning and principles governing auditing, errors and frauds, classification of
auditing; Audit procedures and techniques- engagement, planning, programme, note book,
memorandum, audit file, audit working paper and evidence; Audit sampling and procedures,
analytical procedure.

Unit 2: Internal Control and Internal Audit 12 Lectures

Internal check- meaning, preparation of check-lists, liability of the statutory auditor and internal
check system for some transactions; Internal control- meaning and comparison between internal
control and internal check; Internal audit- differences and comparison between internal control,
internal audit and internal check, legal requirement of internal audit.

Unit 3: Vouching, Verification and Valuation 12 Lectures

Vouching- meaning, definition, features, objectives, importance and techniques, vouching and
routine checking, concept, features and types of vouchers, duties of an auditor for missing
vouchers, vouching of different items; Verification- meaning, difference between vouching and
verification; Valuation of assets and liabilities, difference between verification and valuation,
verification and valuation of assets and liabilities.

Unit 4: Company Audit 12 Lectures

Company Auditor- qualifications and disqualifications, Appointment, Rotation, Removal,

Remuneration, Rights and Duties; Audit Report- introduction and Auditor’s Report, contents of
audit report (as per Companies Act and Standards on Auditing); Auditor’s Certificate,
Companies (Auditor’s Report) Order 2015, true and fair view and materiality.
Unit 5: Corporate Governance 12 Lectures

Conceptual framework of Corporate Governance: Theories & Models, Broad Committees;

Corporate Governance Reforms; Major corporate scandals in India and abroad; Common
governance Problems noticed in various corporate failures; Codes & standards on Corporate
Governance.

Suggested Readings:

1. Ashish Kumar Sana, SwapanSarkar, BappadityaBiswas and Samyabrata Das, Auditing

Principles and Practices, McGraw Hill Education.
2. Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI Learning.
3. ArunaJha, Auditing. Taxmann Publication.
4. A. K. Singh, and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing
Company.
5. Relevant Publications of ICAI on Auditing (CARO).
6. Anil Kumar, Corporate Governance: Theory and Practice, Indian Book House, New Delhi.
7. B. N. Ghosh, Business Ethics and Corporate Governance, McGraw Hill Education.
8. S. K. Mandal, Ethics in Business and Corporate Governance, McGraw Hill Education.
9. J. P. Sharma, Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New
Delhi.
 B.Com: Semester - VI

Paper – C15: BUSINESS ECONOMICS

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: This paper aims to acquaint the learners with fundamental economic theories and
their impact on pricing, demand, supply, production, and cost concepts.

Unit 1: Basic Concepts Lectures: 12

Meaning, Nature and Scope of Business Economics, Basic Problems of an Economy and
Application of Economic Theories in Decision Making, Steps in Decision Making

Unit 2: Consumer Behaviour and Elasticity of Demand Lectures: 12

Theory of Demand and supply, the elasticity of demand – Concept, kinds- price, cross, income
and advertising elasticity of demand, Measurement of elasticity of demand, factors influencing
the elasticity of demand, Importance of elasticity of demand.
Demand forecasting: Meaning, Need, Importance, Methods of demand forecasting
Cardinal Utility Analysis: Diminishing Marginal utility and Equi marginal Utility Ordinal utility
analysis of consumer Behaviour: budget line and indifference curve, consumer equilibrium.
Income consumption curve and Engle curve, Price Consumption curve and derivation of demand
curve, Income and Substitution; Effect of a price change; Consumer Surplus; Revealed
Preference theory

Unit 3: Production and cost Lectures: 12

Production Function – Concept Definition, Types of products, Law of variable proportions,
Assumptions, Limitations and Significance. Isoquant curves, Definition, General properties of
isoquant curves, marginal rate of technical substitution, economic region of production, Isocost
lines, optimal combination of resources, the expansion path, returns to scale.
Cost of production: Concept of explicit costs, implicit costs and opportunity costs of production,
derivation of short run and long run cost curves. Economies and Diseconomies of scale and the
shape to the long run average cost.

Unit 4: Pricing & Market Lectures: 12

Theory of pricing- cost plus pricing, target pricing, marginal cost pricing, going rate pricing;
Objective of business firm, Concept of Market, classification of market-perfect competition,
monopoly, monopolistic competition and oligopoly. Price determination and equilibrium of firm
in different market situations; Factor pricing.

Unit 5: Macro Aspect of Business Economics Lectures: 12

National Income and it’s measurement, Gross National Product, Net National Product, Net
National Income. Business Cycle phases and causes; Inflation and Deflation causes and remedial
action; Consumption, Income, Savings and investment.

Suggested Readings:
1. Ahuja, H. L. (2019). Theory of Micro Economics, New Delhi: Sultan Chand Publishing
House.
2. Koutsoyannis, A. (1975). Modern Microeconomics, London: Palgrave Macmillan.
3. Chaturvedi, D. D., & Gupta, S. L. (2010).Business Economics Theory & Applications New
Delhi: International Book House Pvt. Ltd.
4. Adhikari, M. (2000).Business Economics, New Delhi: Excel Books.
5. Kennedy, M. J. (2010). Micro Economics, Mumbai: Himalaya Publishing House.
6. Seth, M. L. (2017). Micro Economics, Agra: Lakshmi NarainAgarwal Educational
Publishers.
7. Relevant study material of ICAI: www.icai.org.
 B. Com: Semester – VII

Paper – C16: ORGANISATIONAL BEHAVIOUR

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective:The objective of this paper is to train the students about the group dynamics and
interpersonal relationship for better management of manpower in an organisation.

Unit I: Introduction: Lectures: 12

Organisational Behaviour- concept and significance; Perception; Learning; Attitudes, personality
traits; Transactional analysis. Group dynamics and team Development-Group dynamic-definition
and importance, types, and group development.

Unit II: Motivation: Lectures: 14

Concept, Theories of motivation – need hierarchy, theory X and theory Y, factor theory,
Alderfer’s ERG theory, McClelland’s learned need theory, Victor Vroom’s expectancy theory,
and Stacy Adams equity theory.

Unit III: Leadership: Lectures: 12

Concept, Styles; Theories: – trait theory, behavioural theory, Fiedler’s contingency theory;
Hersey and Blanchard’s situational theory; Managerial grid, Likert’s four systems of Leadership.

Unit-IV: Organizational Conflict: Lectures: 10

Concept, sources, patterns and types of conflict, Conflict Process, Functional and dysfunctional
conflicts; Negotiation; Resolution of conflict.

Unit-V: Organizational Changes &Development: Lectures: 12

Need for change, Goals of Organisational Change, Approaches to Organisational Changes,
Perspectives on Change, Planned Changes for Development, Organisational diagnosis; OD
intervention.

Suggested Readings:
1. Koontz, Harold. Cyril O’Donnell &HeinsWeihrich: Essentials of Management, Tata
McGraw Hill, New Delhi.
2. Hersey, Paul. Kenneth H. Blanchard &Dewey E.Johnson: Management of Organisational
Behaviour: Utilizing Human Resources. Prentice Hall, New Delhi.
3. Griffin, Ricky W: Organisational Behaviour, Houghton Mifflin Co., Boston.
4. Luthans, Fred: Organisational Behaviour, McGraw Hill, New York.
5. Newstrom, John W. and Keith Davis: Organisational Behaviour: Human Behaviour at
Work, Tata McGraw Hill, New Delhi.
6. Robbins, Stephen P: Organisational Behaviour, Prentice Hall, New Delhi.
7. Shukla, Madhukar: Understanding Organisations: Organisation Theory & Practice in India.
Prentice Hall, New Delhi.
 B. Com: Semester - VII

Paper – C17: Business Environment

Duration: 3 hrs. Marks: 100 Lectures: 60

Objectives: Theobjective of this paper is to familiarize the students with the nature and
dimensions of evolving business environment in India to influence managerial decisions.

Unit I: An Overview of Business Environment: Lectures:12

Type of Environment-Internal, External, Micro and Macro Environment, Competitive Structure
of Industries, Environmental Analysis and Strategic Management, Managing Diversity, Scope of
Business, Characteristics of Business, Objectives and the Uses of Study, Process and Limitations
of Environmental Analysis.

Unit II: Indian Business Environment:Lectures:12

Concept, components and importance. Economic Trends: Income; Savings and investment;
Industry; Trade and Balance of Payments, Money; Finance; Prices. Problems of Growth:
Unemployment; Poverty; Regional imbalances; Social injustice; Inflation, Parallel economy;
Industrial sickness.

Unit III: Role of Government:Lectures:12

Monetary and fiscal policy; Industrial licensing, Privatization; Devaluation; Export-import
policy; Regulation of foreign investment; Collaborations in the light of recent changes. Industrial
Policy: Industrial Policies since Independence, New Industrial Policy and its Effect.

Unit IV: International Environment:Lectures:12

International trading environment; Trends in world trade and the problems of developing
countries; Foreign trade and economic growth; International economic groupings; International
economic institutions – GATT, WTO, UNCTAD, World Bank, IMF; GSP; GSTP.

Unit V: Major Industry Associations:Lectures:12

FICCI, CII, ASSOCHAM, PHDCCI, Role of Industry Associations. The Current Five-Year
Plan: Major policies; Resource allocation.

Suggested Readings:
1. Sundaram & Black, The International Business Environment, Prentice Hall
2. P. Chidambaram, Business Environment, Vikas Publishing
3. Dutt R and Sundharam KPM, Indian Economy, S. Chand
4. Chopra, BK, Business Environment in India, Everest Publishing
5. Suresh Bedi, Business Environment, Excel Books
 B. Com: Semester - VII

Paper – C18: FINANCIAL MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 60

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

Unit 1: Introduction Lectures: 12

Nature, scope and objective of Financial Management, Time value of money, Risk and return
(including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities

Unit 2: Investment Decisions Lectures: 12

Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting Rate of
Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),
Profitability Index.

Unit 3: Financing Decisions Lectures: 12

Cost of Capital and Financing Decision: Sources of long-term financing Estimation of

components of cost of capital. Methods for Calculating cost of equity capital, Cost of Retained
Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average cost of capital
(WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure (Net
Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and financial
leverages; Determinants of capital structure

Unit 4: Working Capital Decisions Lectures: 12

Concepts of working capital, the risk-return trade off, sources of short-term finance, working
capital estimation, cash management, receivables management, inventory management and
payables management.

Unit 5: Dividend Decisions Lectures:12

Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and
stock dividends; Determinants of dividend decision
Suggested Readings:

1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy,
Pearson Education
2. Levy H. and M. Sarnat. Principles of Financial Management. Pearson Education
3. Brigham and Houston, Fundamentals of Financial Management, Cengage Learning
4. Khan and Jain. Basic Financial Management, McGraw Hill Education
5. Prasanna Chandra, Fundamentals of Financial Management. McGraw Hill Education
6. Singh, J.K. Financial Management- text and Problems. DhanpatRai and Company,
Delhi.
7. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.
8. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management. Mayur
Paperback, New Delhi.
9. Pandey, I.M. Financial Management. Vikas Publications.
10. Bhabatosh Banerjee, Fundamentals of Financial Management, PHI Learning
 B. Com: Semester - VII

Paper – C19: BUSINESS RESEARCH METHODS

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: This paper aims at providing the general understanding of business research and the
methods of business research.

Unit 1: Introduction 12 Lectures

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

Unit 2: Research Process 12 Lectures

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

Unit 3: Measurement 12 Lectures

Definition; Designing and writing items; Uni-dimensional and multi-dimensional scales;
Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale, Thurstone,
Likert and Semantic Differential scaling, Paired Comparison; Sampling –Steps, Types, Sample
Size Decision; Secondary data sources.

Unit 4: Hypothesis Testing 12 Lectures

Hypothesis- concepts and classifications, testing of hypothesis- t-test, F-test and chi-square test.

Unit 5: Report Preparation 12 Lectures

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

Suggested Readings:
1. Majhi, Priti R. &Khatua, Prafull K. Research Methodology, Himalaya Publishing House.
2. Wilkinson. T.S. & Bhandarkar. P.L.: Methodology and Techniques of Social Research,
Himalaya Publishing House, 2000, Mumbai.
3. Panneerselvam. R: Research Methodology, Prentice Hall of India, New Delhi, 2004.
4. Green, P.E., et al., Research for Marketing Decisions, 5th ed., Prentice-Hall of India, New
Delhi, 1994.
5. Young, P.V., Scientific Social Survey and Research, Prentice Hall, 1949. New York.
6. Kothari.C.R. Research Methodology - Methods & Technology, New Age International
Publisher, New Delhi
7. Gupta, S.P: Statistical Methods, Sultan Chand &Sons, 1999, New Delhi
8. Gupta, C.B.: An introduction to Statistics Methods, Vikas Publishing House, 1998, New
Delhi.

B. Com: Semester - VIII

Paper – C20: FUNDAMENTALS OF INVESTMENT

Duration: 3 hrs. Marks: 100 Lectures: 60

Objectives: 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.

Unit 1: The Investment Environment 10 Lectures

The investment decision process, Types of Investments – Commodities, Real Estate and
Financial Assets, the Indian securities market, the market participants and trading of securities,
security market indices, sources of financial information, Concept of return and risk, Impact of
Taxes and Inflation on return.

Unit 2: Fixed Income Securities 12 Lectures

Bond features, types of bonds, estimating bond yields, Bond Valuation types of bond risks,
default risk and credit rating.

Unit 3: Approaches to Equity Analysis 14Lectures

Introductions to Fundamental Analysis, Technical Analysis and Efficient
MarketHypothesis,dividend capitalization models, and price-earnings multiple approach to
equity valuation.

Unit 4: Portfolio Analysis and Financial Derivatives 14Lectures

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

Unit 5: Investor Protection 10 Lectures

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

Suggested Readings:

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

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

B.Com: Semester - VIII

Paper – C21*: PROJECT PLANNING AND MANAGEMENT

Duration: 3 hrs. Marks: 100 Lectures: 60

Objective: The objective of this paper is to enable the students learn the process and issues
relating to preparation, appraisal, review and monitoring of projects.

Unit I: Identification of investment opportunities Lectures: 12

Project ideas, screening of ideas, environmental scanning and opportunity analysis, government
regulatory framework.

Unit II: Market and Demand Analysis Lectures: 12

Information required for market and demand analysis, sources of information- primary and
secondary, demand forecasting.

Unit III: Technical Analysis Lectures: 12

Materials and inputs, production technology, product mix, plant location and layout, selection of
plant and equipment.

Unit IV: Cost of Project and Means of Financing Lectures: 12

Major cost components, means of financing, planning capital structure, various financing
schemes of financial institutions.

Unit V: Profitability, Financial Projections and Tax Considerations Lectures: 12

Cost of production, Break-Even Analysis, Projected balance sheet, profit and loss account and
cash flow statement, provisions and considerations for computing taxable income.

Suggested Readings:

1. Chandra, Prasanna: Project preparation, Appraisal and Implementation, McGraw Hill, New
Delhi.
2. Pitale, R.L: Project Appraisal Techniques, Oxford and IBH.
3. Chaudhary, S: Project Management, McGraw Hill, New Delhi.
 B. Com: Semester - VIII

Paper – C22*: INDUSTRIAL RELATIONS AND LABOUR LAWS

Duration: 3 hrs. Marks: 100 Lectures: 60

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

Unit 1: Industrial Relations (IR) 12 Lectures

Concept of Industrial Relations; Nature of Industrial Relations; Objectives of IR; Factors

affecting IR in changing Environment, Evolution of IR in India; Role of State; Trade Union;
Employers' Organisation; Human Resource Management and IR Role of ILO in Industrial
Relations, International Dimensions of IR

Unit 2: Trade Union 12 Lectures

Trade Union: Origin and growth, unions after Independence, unions in the era of liberalisation;
Factors Affecting Growth of Trade Unions in India, Multiplicity & Recognition of Trade
Unions; Major Provisions of Trade Union Act1926

Unit 3: Collective Bargaining and Workers' Participation in Management 12 Lectures

a) Collective Bargaining: Meaning, Nature, Types, Process and Importance of Collective

Bargaining, pre-requisites, issues involved; Status of Collective Bargaining in India, Functions
and role of Trade Unions in collective bargaining

b) Workers' Participation in Management: Consent, practices in India, Works Committees,

Joint management councils; Participative Management and co-ownership; Productive
Bargaining and Gain Sharing

Unit 4: Discipline and Grievance Redressal 12 Lectures

Discipline: Causes of indiscipline, Maintenance of discipline and misconduct; Highlights of

domestic enquiries; Principle of Natural Justice; Labour turnover; Absenteeism; Grievance:
Meaning of Grievance, Grievance redressal machinery in India, Grievance handling procedure;
salient features of Industrial Employment (Standing orders) Act 1946
 Unit 5: Industrial Disputes Act, 1947&Factories Act, 1948 12 Lectures

a) The Industrial Disputes Act, 1947: Definitions of Industry, workman, and Industrial
Dispute Authorities under the Act: Procedure, Powers and Duties of Authorities; Strikes and
Lock outs: Lay-off and Retrenchment: Provisions relating to Layoff, Retrenchment, and
closure.

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

*Asterisk mark indicates 1 out of 3 papers in lieu of dissertation.

Suggested Readings:

1. PK Padhi, Industrial Relations and Labour Law, PHI Learning

2. ArunMonappa, Industrial Relations and Labour Law, McGraw Hill Education
3. SC Srivastav, Industrial Relations and Labour Law, Vikas Publishing House
4. C.S VenkataRatnam, Industrial Relations, Oxford University Press
5. P.L. Malik’s Handbook of Labour and Industrial Law, Vol 1 and 2, Eastern Book
Company
6. JP Sharma, Simplified Approach to Labour Laws, Bharat Law House (P) Ltd
 B. Com: Semester - VIII

Paper – C23*: COMPUTERISED ACCOUNTING SYSTEM

Duration: 3 hrs. Marks: 100 Lectures:48, Practical Lab:24

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

Unit-1: Computerized Accounting: Using Generic Software (12 Lectures, 6 Practical Lab)
Taxation: TDS, Auditing in Computerized Accounting system: Statutory Audit, Voucher verification,
Verification of related party transaction, CAAT: Various Tools

Unit-2: Designing Computerised Accounting System-I (12 Lectures, 6 Practical Lab)

Designing Computerised Accounting System using a DBMS Package, Creating a voucher entry Form

Unit-3: Designing Accounting Support System-II (8 Lectures, 4 Practical Lab)

Preparing ledgers with SQL, Form and Report; Preparing Trial Balance with SQL and Report

Unit-4: Designing Accounting Support System-I (8 Lectures, 4 Practical Lab)

Designing Supplier and customers System for Accounting using Form, Query, Module, and Report

Unit-5: Designing Accounting Support System-II (8 Lectures, 4 Practical Lab)

Designing Payroll System for Accounting using Form, Query, Module, and Report

*Asterisk mark indicates 1 out of 3 papers in lieu of dissertation.

Suggested Readings:

1. S.S. Bhatia, Vikram Gupta, “Computer Based Accounting System”, Kalyani Publishers, New
Delhi.
2. Gurvinder Singh, “Window based Computer Courses “, Kalyani Publishers, New Delhi
3. Arora J.S., “Tally – ERP- 9, Financial Accounting”, Kalyani Publishers, New Delhi.
4. Peter Norton, “Introduction to Computers”, 7th Edition, McGraw-Hill, New Delhi.
5. Sanjay Saxena, “A First Course in Computers”, Vikas Publishing House, New Delhi.