Bachel

orofCommer
ce
(Hons.
)

Pr
ogrammeCode:CMC
Durat
ion:3Year
s

Det
ail
edSy
ll
abuswi
thSchemeofExami
nat
ion

SESSI
ON2021-
24

Depar
tmentofCommer
ce
(
Inst
it
uteofManagement&Commer
ce)

Ni
msUni
ver
sit
yRaj
ast
han,
Jai
pur
NH-
11C,
Jai
pur
-Del
hiHighway,
Jai
pur-303121(
Raj
ast
han)
www.nimsuni
ver
sit
y.or
g
 B.
COM.(
HONS.
)

DEPARTMENTOFCOMMERCE

VI
SION
Tobecomeawor l
dcl asscentreofacademicexcell
encecommi tt
edtoqual
i
tyteachi
ngand
resear
chv i
s-a-
visinculcat
ionofv al
uesandet hicsandgettransfor
medtoagat ewayfor
valuebasedcommer ceeducat ionwhichisdesignedtoservelocalandgl
obalchall
enges
thatenabl
esfut
uregener at
ionstobecomel eader
sinthefi
eldofstudy.

MI
SSI
ON
Empower
ingst
udent
sofv
ari
ouscour
sesof
fer
edbyt
heDepar
tmentofCommer
cet
o-

 gai
nknowl
edgeandi
nsi
ght
sint
hef
iel
dofcommer
cebyempl
oyi
ngi
nnov
ati
ve
pedagogi
calstr
ategi
esandI CT
 i
nculcat
evaluesandprofessionalethi
cscompat i
blet
oglobal
standards
 becomecompet entandqualifi
edprofessional
s
 drawbenefi
tsfr
om multi
discipli
naryapproachint
eachi
ngandresearch

PROGRAM EDUCATI
ONALOBJECTI
VES
The program educat i
onalobjecti
ves are setinline wit
hI nst
it
uti
onaland Department
almi ssi
on
stat
ement s.Theprogram educati
onalobject
ivesofB.Com.( H)aretoproducepr
ofessi
onal
swhol at
er
taketheroleofprofessional
sandr esear
chers Onsuccessfulcomplet
ionoftheB.Com.(H),st
udents
willhav
et heabil
i
tyt o:

 demonst rat
ebusinessknowl edgeandappl ythatknowledgeinbusi nesspr oblems
 demonst rat
ecri
ti
cal t
hinkingandpr obl
em sol vi
ngskil
ls
 presentcomplexissuesincoher entwritt
enst atementsandor alpresent ati
ons
 demonst rat
eunderstandingofdiscipli
naryissuesinalocalorgl obal context
 demonst rat
eunderstandingofthepr i
nciplesofwor ki
ngcollaborativelyi
nt eams
 understandthesocialandet hi
caldimensionsi nthei
rchosendi scipli
naryar eas

GRADUATEATTRI
BUTES(
GA)
:

Generi
cSki l
ls
Ef
fecti
vecommuni cati
oncompet enci
es
Compet enciesonuseofcomput ersystemsandsof
tware
Cri
ti
calthinkingskill
s
Appli
cationoft heorytopract
ice
Att
enti
ont odet ai
l
I
ndependentst udyskil
ls
Contr
ibutingposi ti
vel
ytoteamwor k
Managingt ime
Demonst rati
ngsi ncer
it
yandpunct ual
i
tyinacademi
cachi
evement

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Att
ribut es
1.Adv ancedknowl edgei noneormor eoft heFacul t
y’sdi scipli
nesasdemonst rat edbyt he
abi
lityto:
 r eview, analy ze,consolidateandsy nthesizeknowl edgei nthest udent ’
scor edi scipli
neor
discipl i
neswhi l
stdemonst rati
ngi ntellectual i
ndependence;
 communi cateadv ancedunder standingoft heoretical concept si nt hest udent ’
scor e
discipl i
neordi scipli
nes;
 appl yl earningt oprov i
desol uti
onst ocompl ex,practical problems;
 cont ribut etodebat eaboutsoci etal i
ssuesi nr el
ationt ot hest udent ’
scor edi scipli
neor
discipl i
nes.
2.Readi ness t o under take pr ofessionalwor k and t o pr oceed t of urt
herl earning as
demonst rat edbyt heabili
tyto;
 expl ai nanduset heor i
es,concept s,andf indingsf r
om t hest udent ’
scor edi sci
plineor
discipl i
nesf orthebenef i
toft hef ullrangeofor ganizat ional stakehol ders;
 appl ycr it
icalandanal yti
calski llsandmet hodst ot hei dent if
ication,ev aluationand
resol utionofcompl expr oblemsandt odosof rom t hest andpoi ntoft heirspeci ali
zed
knowl edge;
 cont ribut et odebat eoni ssuesofconcer nt osoci etywi t
hint hef ramewor koft he
student ’
sspeci ali
zedknowl edge;
 communi catei deasef fecti
v el
yandper suasi vel
yt oawi deaudi encei nbothwr itt
enand
oral for mat s;
 acqui real evel ofknowl edgeanddi scipli
narypr acticet hatwoul dqual if
ythest udentto
under takef ur t
heradv ancedst udy.

PROGRAM SPECI FICOUTCOMES

TheBachel orofCommer cedegr eeisi ndemandandonet hatishighlyv aluedbyempl oy er
s.
Iti
sahi ghl
yv aluedbusi nessqual if
icationt hatcanopent hedoort oawi dev ar
ietyofcareer
opti
onsf orgr aduates.Thedegr eeisal sof l
exi
bleenought oal l
ow st udent stodesi gna
degree whi ch al i
gnswi tht hei
ri nterest sand car eerambi t
ionsi n account i
ng,f i
nance,
corpor atefinance,i nternationalbusi ness,managementhuman r esour ce management ,
mar keting,
infor mati
onsy stemsorTaxat ion.Theacademi cpr ogram pr ov i
desst udent
swi th
mor et hanav ocati
onaldegr eewi tht echnicalbusinessski l
l
s:i tdev elopsanal yti
caland
decision-makingski llstopr epar est udent sforf ut
ureleadershipr oles.Pr ogram Speci f
ic
Outcomesf orB. Com.( H)i ssetbyFacul tyinCommer ceareasf oll
ows:
PSO1.Demonst rat
epr oficiencyi nbasi candf oundat i
onofcour se.
PSO2.Demonst rat
eawor kingknowl edgeofadv ancedaccount i
ng.
PSO3.Demonst rat
ecompet encei nappl icati
onofaccount ingpr i
nci
ples.

Jobandcar eerprospects
Dependi
ngony ourspecial
izat
ion,t
her
eisawi
der
angeofcar
eeroppor
tuni
ti
esav
ail
abl
e,
i
ncludi
ng:
 GSTPr acti
ti
oner
 BusinessAnal yst
 Compl ianceOfficer
 FundsManager

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
 HumanResour ceConsultant
 I
nvest mentBanker
 I
SAnal yst
 ManagementAccount ant
 ManagementandOr ganizati
onAnal
yst
 Mar keti
ngorBrandManager
 Ri
skAnal y
st
 St
ockbr oker
 SystemsAnal y
st
 Union/stateCi
vilser
vices

Basi
cSt
ruct
ure:Di
str
ibut
ionofCour
ses

S.
No. Cour
ses Cr
editDescr
ipt
ion Credi
tHr
s.
1. Abi
li
ty Enhancement 2Papersof4Credi
tHr
s.each 8
Compul
sor
y (
Tot
alCr
edi
tHr
s.2X4)
Cour
se(
AECC)
2. Ski
l
l Enhancement El
ect
ive 5Paper
sof4Cr
edi
tHr
s.each 20
Cour
se (
Tot
alCr
edi
tHr
s.5X4)
(
SEC)
3. CORECOURSE(
CC) 19Paper
sof4Cr
edi
tHr
s. 76
each(
Tot
alCr
edi
tHr
s.18X4)
4. Di
sci
pli
ne Speci
fi
c El
ect
ive 4Paper
sof4Cr
edi
tHr
s.each 16
(
DSE) (
Tot
alCr
edi
tHr
s.4X4)
6. Gener
icEl
ect
ive(
GE) 6Paper
sof4Cr
edi
tHr
s.each 24
(
Tot
alCr
edi
tHr
s.5X4)
Tot
alCr
edi
tHr
s. 144

PROGRAMMESTUCTURE

DUREATI
ON TOTAL TOTAL TOTAL TOTAL TOTAL
(
SEMESTER) PAPER MARKS LECTURES PRATI
CAL CREDITS
SEM-
I 6 600 23 02 24
SEM-
II 6 600 21 06 24
SEM-
II
I 6 600 22 04 24
SEM-
IV 6 600 22 04 24
SEM-
V 6 600 22 04 24
SEM-
VI 6 600 23 02 24
Tot
al 36 3600 133 22 144

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

ST
B.
COM(
HONS.
)I YEAR
SEMESTER1
COURS NAMEOFPAPER UNI
VERSITY I
NTERNAL TOTAL L T CREDI
T
ECODE EXAMINATION ASSESSMEN
T
CMC MANAGEMENT 70 30 100 4 - 4
101 PROCESS(
CC-
1)
CMC FI
NANCIAL 70 30 100 3 2 4
102 ACCOUNTI
NG(
CC-
2)
CMC BUSI
NESSLAWS-
1(CC-
3) 70 30 100 4 - 4
103
CME MI
CROECONOMI
CS(
GE-
1) 70 30 100 4 - 4
104
CMC BUSI
NESS 70 30 100 4 - 4
105 COMMUNICATI
ON
(AECC-
1)
CME E-
COMMERCE(SEC-
1) 70 30 100 4 - 4
106
TOTALMARKS 420 180 600 23 2 24

SEMESTER2
COURSE NAMEOFPAPER UNI
VERSI
TY INTERNAL TOTAL L P CREDI
T
CODE EXAMI
NATI ASSESSMENT
ON
CMC ADVANCEFINANCIAL 70 30 100 3 2 4
201 ACCOUNTI
NG(CC-4)

CMC BUSI
NESSLAWS- 70 30 100 4 - 4
202 2(
CC-5)
CMC BUSI
NESS 70 30 100 4 - 4
203 ORGANIZATI
ON(
CC-
6)

CME204 MACRO 70 30 100 4 - 4

ECONOMICS(
GE-2)
CMC PRI
NCIPLESOF 70 30 100 4 - 4
205 MARKETING(
CC-7)
CME206 COMPUTER 70 30 100 2 4 4
FUNDAMENTALS(
SEC-
2)
TOTALMARKS 420 180 600 21 6 24

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
B.
COM(
HONS.)2ND YEAR
SEMESTER-3
COURS NAMEOFPAPER UNI
VERSITY I
NTERNAL TOTAL L P CREDI
T
ECODE EXAMINATION ASSESS
MENT
CME BUSI
NESS 70 30 100 3 2 4
301 STATI
STI
CS(
GE-
3)
CMC CORPORATE 70 30 100 3 2 4
302 ACCOUNTING(CC-8)
CMC HUMANRESOURCE 70 30 100 4 - 4
303 MANAGEMENT( CC-9)
CMC FUNDAMENTALSOF 70 30 100 4 4
304 I
NVESTMENT( CC-10)
CMC ENVI
RONMENTAL 70 30 100 4 - 4
305 SCI
ENCE(AECC-2)
CME MANAGERIAL 70 30 100 4 - 4
306 ECONOMICS(GE-4)
TOTALMARKS 420 180 600 22 4 24

SEMESTER4
COURS NAMEOFPAPER UNI
VERSITY INTERNAL TOTAL L P CREDI
T
ECODE EXAMINATION ASSESSMENT
CMC COST 70 30 100 3 2 4
401 ACCOUNTI
NG(
CC-11)
CMC AUDI
TING(
CC-
12) 70 30 100 4 4
402
CMC I
NCOMETAXLAW & 70 30 100 3 2 4
403 PRACTI
CE(
CC-
13)
CME ENTREPRENEURSHI
P 70 30 100 4 4
404 DEVELOPMENT(SEC-
3)
CMC MONEY& 70 30 100 4 - 4
405 FINANCIALSYSTEM
(CC-14)
CME I
NDUSTRI
AL 70 30 100 4 - 4
406 ECONOMI
CS(GE-
5)
TOTALMARKS 420 180 600 22 4 24

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
B.
COM( HONS.
)3RD YEAR
SEMESTER5
COURSE NAMEOFPAPER UNIVERSI
TY INTERNAL TOTAL L P CREDI
CODE EXAMINATION ASSESSMENT T
CMC FINANCIAL 70 30 100 3 2 4
501 MANAGEMENT
(
CC-15)
CMC COMPANY 70 30 100 4 4
502 LAW(
CC-16)
CME GOODS& 70 30 100 3 2 4
503 SERVICES
TAX(GST)&
CUSTOMSLAW-
1(SEC-
4)
CME I
NDIAN 70 30 100 4 4
504 ECONOMY(
GE-
6)
Disci
pline 70 30 100 4 - 4
Specif
ic
Elect
ive(DSE)-
1
(Anyoneof
GroupA)
Disci
pline 70 30 100 4 - 4
Specif
ic
Elect
ive(DSE)-
2
(Anyoneof
GroupB)
TotalMar ks 350 150 500 22 4 24
CME ACCOUNTI
NG& MANAGEMENTACCOUNTI
NG
505 FI
NANCE

CME GROUP-
A MARKETI
NG DI
GITALMARKETI
NG
506
CME HR TRAI
NINGANDDEVELOPMENT
507
CME ACCOUNTI
NG& MANAGEMENTOFFI
NANCI
ALSERVI
CES
508 FI
NANCE

CME MARKETI
NG SALES&RETAI
LMANAGEMENT
509 GROUP-
B
CME HR ORGANI
ZATI
ONALBEHAVI
OR
510

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
SEMESTER6
COURS NAMEOFPAPER UNI VER INTERNA TOTAL L P CREDI
T
ECODE SITY L
EXAMI N ASSESS
ATION MENT
CMC FI
NANCI
AL 70 30 100 4 4
601 I
NSTI
TUTIONS&
MARKETS(
CC-
17)
CMC I
NTERNATI ONAL 70 30 100 4 - 4
602 BUSI
NESS( CC-18)
CME GOODS&SERVI CES 70 30 100 3 2 4
603 TAX(GST)&
CUSTOMSLAW-
2(
SEC- 5)
CMC RESEARCH 50 50 100 4 4
604 METHODOLOGY(
CC-
19)

Disci
plineSpeci
fi
c 70 30 100 4 - 4
Elect
ive(DSE)
-3
(AnyoneofGr oupC)

Disci
plineSpeci
fi
c 70 30 100 4 - 4
Elect
ive(DSE)
-4
(AnyoneofGr oupD)

Tot
alMar
ks 350 150 500 23 2 24
CME ACCOUNTI
NG& MANAGEMENTOFWORKI
NG
605 FI
NANCE CAPITAL

CME HR COMPENSATION
GROUP-
C
606 ADMI
NISTRATI
ONSYSTEM
CME MARKETI
NG MARKETINGMANAGEMENT
607
CME ACCOUNTI
NG& ANALYSI
SOFFINANCI
AL
608 FI
NANCE STATEMENTS
CME HR TALENTMANAGEMENT
GROUP- D
609
CME MARKETI
NG SUPPLYCHAI
NMANAGEMENT
610
BenchMar ki
ngI nsti
tutions
1.Del
hiUniversit
y
2.Ji
wajiUniversi
ty,Gwalior
3.Si
nghaniaUni ver
sity
4.Kur
ukshetraUni versi
ty

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
5.
Utkal
Uni
ver
sit
y

MANAGEMENTPROCESS(
CMC101)
Object
ive:Theobj
ect
iveofthecourseistopr ovidethestudentwi t
hanunderstandi
ngof
basicmanagementprocess,concept
s,princi
plesandpr acti
ces.
Evaluati
on
Examinati
onTi me=Thr ee(3)hours
Cl COM.1stSemest
ass:B. er Max i
mum Mar ks=100
[
Inter
nal Assessment( 30)&Uni v
ersi
tyExaminat
ion
(
70)]
Lectures:85
Management– Meani ng,Nat ur
e,Si gnificance:Concept ,Def ini
tion and
UNI
TI Char act eristi
cs,Nat ureofManagement ,Managementasacombi nationof
Science and Ar t,Professi onali
zati
on of Management ,Managementv s.
Admi nistration,Lev elsofManagement ,Pr i
nciplesofManagement ,Nat ure,
use&si gnificanceofManagement ,Rol eofManagementi nEconomy .(21
Lect ur es)
Evol ution of management Thought s: Tr adi t
ional Appr oach, Scient i
fi
c
UNI
TII Management ,Admi nistrati
ve Theor y of Management and Bur eaucr ati
c
Organi zation,Behav i
oralAppr oach,HumanRel ationsAppr oach,Hawt horne
Studi es,Behav i
oral Sci ence Appr oach,Moder n Appr oach,Quant i
tativ
e
Appr oach,Sy stem Appr oach,Cont ingency Appr oach and At tri
butes of
Excel lence.( 21Lect ures)
Deci sionMaki ng:Introduct i
on,meani ng,char acteristi
cs,t y
pesofdeci sion,
UNI
TII
I Progr ammed,Non- programmed,St r
ategically,Techni cal,I
ndiv i
dualandGr oup
decisi ons,Deci sionmaki ngpr ocessandi tsel ement s,Techni quesofdeci si
on
maki ng, TraditionalandModer n,Cr
eativi
tyinDeci sionMaki ng.( 21Lectur es)
Delegat ion of Aut hority and Decent r
alization: Meani ng and concept ,
UNI
TIV Char act eristi
cs,Sour ces,Theor i
esandl imitsofaut hor
ity
,power ,Basesand
Differencesbet weenpowerandaut hor i
ty,Del egationpr ocess,Conceptof
Responsi bil
ity,Authori
tyandAccount abili
ty,NeedandI mpor tance,Bar r
iersof
effect i
v edel egations.(22Lect ur
es)

Outcome: Atthesuccessfulcompleti
onoft hispaper,thestudentwi l
lbeableto:
1.Understandthebasi cconceptsofgener al
management .
2.Learntheapplicat
ions&i mplementationofmanagementr uleingenerall
i
fe.
SuggestedReadings:
1.Stoner,
Freeman&Gi l
bertJr-Management( Prenti
ceHall ofIndia,
6thEdit
ion)
2.Koont zHar ol
d& Wei hr i
chHei nz– Essent i
alsofmanagement( Tat
aMcGr aw Hil
l,
t
h
5 Edit
ion2008)
3.Robbins&Coul t
er-Management( Prent
iceHal lofI
ndia,9thEdit
ion)
4.RobbinsS.P.andDecenzoDav idA.-Fundament al
sofManagement :Essenti
alConcept
s
and

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Appli
cati
ons(PearsonEducati
on,6thEdit
ion)
5.Wei hr
ich Hei
nz and Koont z Har ol
d -Management
:A Gl
obaland Ent
repr
eneur
ial
t
h
Perspect
ive(
McGr awHill
,12 Edit
ion2008)
Note:Lat
estedit
ionoftextbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
FINANCIALACCOUNTI NG(CMC102)
Objecti
ve:Toacquir
econcept ualknowledgeoft hef inancialaccountingandt oprovi
de
knowledgeaboutt
hetechniquesforprepari
ngaccount si ndif
f erentbusi
nessorgani
zat
ions.
Evaluation
Examinati
onTi me=Thr ee(3)hours
Cl COM.1STSemest
ass:B. er Maxi mum Mar ks=100
[I
nternalAssessment (30)&Uni ver
sit
yExaminati
on
(70)]
Lectures:68,Practi
cal:34

Meani ngandScopeofAccount ing:Need,dev elopment ,anddef i

nit
ionof
UNITI account ing;Book- keepi ng and account i
ng;Di sclosur es;Br anches of
account ing; Objectiv
esofaccount i
ng.( 10Lect ur es, 4Pr act ical)
Account i
ngPr i
nciples:I nternat ionalaccount ingst andar ds( onlyoutlines) ;
UNITII Account i
ng pr inciples;Account i
ng st andar ds i nI ndi a.( 7Lectur es,6
Pract i
cal)
Account i
ng Tr ansact ions:Account i
ng Cy cle;Jour nal;Rul esofEnt ries
UNITII
I Relationshi pbet weenj our nalandl edger ;Rul esr egar dingpost i
ng;Tr ial
balance;Sub di visi
on ofj our nal,pr ov ision and r eser ve,depr eciat i
on,
Adjust mentent r i
es.
Comput erizedAccount ingSy stems:
Comput erizedAccount ingSy st ems: Comput er i
zedAccount sbyusi ngany
popul araccount i
ngsof t
war e: Cr eatingaCompany ;Conf igur eand
Featur esset ti
ngs; Creat i
ngAccount i
ngLedger sandGr oups;
(17Lect ures,6Pr actical)
Finalaccount s;
UNITIV Manuf acturingaccount ;Tradi ngaccount ;Pr ofitandl ossaccount ;
Balancesheet( 7Lectur es,6Pr act i
cal)
ACCOUNTI NGFORI NLANDBRANCHES: 15l ect ures
UNITV BranchAccount s:Dependentbr anch;Debt orssy stem,st ockanddebt or
system;
BranchFi nalaccount ssy st em andwhol esal ebasi ssy stem;i ndependent
branches:conceptaccount ingt reatment .I mpor tantadj ust mentent ries
andpr epar ati
onofconsol idat edPr ofitandLossaccountandBal ance
sheet,
(10Lect ures,6Pr actical)
UNIT-
VI ACCOUNTI NGFORHI REPURCHASE&I NSTALMENTSYSTEM:
Hire-
pur chase and i nst all
ment pur chase sy stem;Meani ng of hi re-
purchase cont ract;consi gnment Account s,Joi nt v ent ure Account s
(17Lect ures,6Pr actical)
Outcome:Att
hesuccessf ulcompl etionoft hispaper ,thest udentwi l
lbeabl eto:
1.Understandt hebasi cconcept soff i
nanci alaccount ing.
2.Learntheappl ications&i mplement ationofaccount ingr uleingener alli
fe.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
SuggestedReadi ngs:
1)Narayanswami -FinancialAccount i
ng:AManager i
alPer
spect i
ve(PHI,2ndEditi
on)
.
2)Mukher ee-Fi
j nancialAccount ingf orManagement( TMH, 1stEdi
ti
on).
3)Ramchandr an&Kakani -FinancialAccount i
ngf orManagement( TMH, 2ndEditi
on)
.
4)GhoshTP-Account i
ngandFi nancef orManager s(Taxman, 1stEdit
ion).
5)Maheshwar iS. N&Maheshwar i SK–AnI ntroducti
ontoAccount ancy(Vikas,
9thEdit
ion)
6)AshishK.Bhat tacharya-Essent ialsofFinancialAccount
ing( PHI,
NewDel hi)
7)GhoshT. P-FinancialAccount ingf orManager s(Taxman, 3rdEdit
ion)
8)Maheshwar iS. N&Maheshwar iSK–At extbookofAccount i
ngforManagement( Vi
kas,
1stEdit
ion)Note:Latestedi ti
onoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
BUSINESSLAWS-I (CMC103)
Objecti
ve:Theobject
iveofthecourseistoimpar tbasicknowledgeoftheimpor t
ant
businesslawsalongwithrel
evantcaselaw.
Eval
uati
on
Exami nationTime=Thr ee(3)hours
Cl
ass:B.COM.1stSemester Maximum Marks=100
[InternalAssessment(30)&Univer
sit
y
Examinat
ion(70)]
Lectures:85

LawofCont r
actI :Theessent ialel ement sofCont ract,Of ferandAccept ance,
UNITI i
nt entiont ocr eat el egalr elat i
ons,consi derati
on,capaci tyofpar ti
es,Fr ee
Consent ,Legal ity ofobj ect ,Voi d and Voi dabl e agr eement , Cont ingent
Cont ract ,
Per formanceofCont ract .(20Lect ures)
TheSal esofGoods:Meani nganddi fferencebet weensal esandagr eement
UNITII t osel l.Condi t
ionsandwar rant i
esTr ansferofowner shi pingoodsi ncluding
salebynon- owner s, Cont ractofsal eandper formanceofcont ractofsal e,
unpai dsel ler-meani ngandr ight sofanunpai dselleragai nstt hegoodsand
thebuy er.(20Lect ures)
TheLawofPar t nershi p:Meani ng, nat ure,essentialelement s,true
UNITII
I par t
ner ship, whocanbeapar tner ,relati
onsamongt hepar tners,ri
ghts,dut i
es
andl iabili
tyofapar tner ,dissol ut ionoft hef ir
m andi tschar acter i
sti
cs.(20
Lect ures)
TheLi mi t
edLi abi li
t yPar tner shi p:Sal ientfeaturesandagr eementofLLP.
UNITIV Di fferencebet weenLLPandpar tner ship,LLPandcompany ,Changeof
names, Partnersandt heirr elations, extentandl imitationofl i
abi l
i
tyofLLP
andPar tner s,Regi ster edof ficeofLLPandchanget her ein.(25Lect ures)
Outcome:Atthesuccessf ul compl eti
onoft hi spaper ,thestudentwi llbeabl eto:
1.Underst andt hebasi cconcept sofBusi nessLaws.
2.Learnt heappl i
cat i
ons&i mpl ement at ionofr uleofbusi nessl awsi ngener alli
fe.

SuggestedReadi ngs:
1.GulshanJ.J.-Busi nessLaw IncludingCompanyLaw ( New AgeInternati
onalPubl
i
sher
,
t
h
13 Editi
on)
2.Kuchhal M.C.-Busi
nessLaw( VikasPubli
cat
ion,4thEdi
ti
on)
3.AvtarSingh-Pr i
nci
plesofMer canti
leLaw(EasternBookCompany, 7thEditi
on).
th
4.Kapoor.N.D.,Mercantil
eLaw,Sul t
anChandandSons, NewDelhi
(7 Edi ti
on)
Note:Latestediti
onoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

MICROECONOMI CS(CME104)
Objectiv
e:Toacquai ntthestudentswi tht heconceptsofmi croeconomicsdeali
ngwith
consumerbehav i
orandpr oducerbehaviorandal sounderst
andt hebehav i
oroffi
rmsunder
di
fferentmarketst
ructur
es.
Evaluati
on
Examinat
ionTime=Thr ee(3)hour
s
ST
Class:B.
COM.1 Semest er Maximum Mar ks=100
[I
nternalAssessment(30)&Uni ver
sit
yExaminati
on
(
70)]
Lectures:85

I
ntroducti
onDemand&Suppl y:Det
erminantsofdemand, movementsVs.shi
fti
n
UNI
TI demandcur ve.Determinant
sofSupply.Mov ementalongasupplycurv
eVs.shif
t
i
nsuppl ycurve:Marketequi
li
bri
um andpricedeterminat
ion.
( a)El
asti
cityofdemandandsuppl y
.
( b)Appli
cati
onofdemandandsuppl y
(12Lect ur
es)
ConsumerBehav i
or
UNI
TII OrdinalUti
li
tytheory:
(Indi
ff
erencecurveapproach):
Consumer
’spref
erences;
Int
erf
erencecurves;Budgetli
ne;Consumersequili
bri
um;I
ncomeandsubst i
tut
ion
eff
ect;Pr
iceconsumpt i
oncurveandt hederi
vati
onofdemandcurveforacommodi t
y;
Cri
ti
cismsoft helawofdemand.( 20Lect ures)
Producti
onandCost
UNI
TII
I Producti
on:Fi
rm asanagentofproduction.Conceptofpr oduct
ionfunction.
Lawofv ari
abl
espropor
ti
onsIsoquant
s;Returntoscale.Economics&Diseconomiesof
e.
scal
Costs:cost
sinshortr
un,Cost
sinthel
ongr un,Prof
itmaximizati
onandcost
mi
nimi
zat
ion.Equi
l
ibr
ium oft
hef
ir
m,Technol
ogi
cal
Change:
thev
eryl
ongr
un
20Lect
ures)
MarketStr
uct
ures
UNI
TIV TheoryofPer
fectCompet
it
ion:
Assumpt
ion;
Theor
yofaf
ir
m underper
fect
compet iti
on; Demand&Rev enue; Equi li
bri
um oft hefirmi ntheshortrunandlongr un,The
l
ongr unindust rysupplycurve:incr easing,decreasingandconst antcostindustry.All
ocat
ive
efficiencyunderper fectcompet i
tion
Theor yofMonopol yFirm:Shor trunl ongr unequi l
i
brium ofmonopol yfirm.Concept sof
suppl ycur veundermonopol y;Allocat i
veineffi
ciency&deadwei ghtlossmonopol y ;
Pri
ce
discr i
mi nation.
Theor yofI mper fectCompet ition:-Diff
erencebet weenper f
ectcompet it
ions,monopoly
andi mper fectcompet iti
on;
(i)Theor yofmonopol isti
ccompet iti
on: Assumpt i
on; Short–runEqui l
ibri
um;
Longr unEqui l
ibri
um; Concept sofexcesscapaci t
y ;Empiri
calrel
evance.
(ii
)Ol igopol y:Causesf ortheex istenceofol igopoli
sti
cf i
rmsinthemar ketrat
hert han
per fectCompet iti
on;Cooper ati
v ev s.Non–cooper at
iveBehav i
our&di l
emmaof
oligopol i
st i
cfirms.( 25Lect ures)
UNI
TV IncomeDi stri
but i
onandFact orPr icing
Demandf orfactors.Suppl yoff act or
,backwar dbendi ngsupplycurveforlaborconcepts
ofeconomi cr ent;Functi
onal Distributi
onofI ncome.Lect ur
es8

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

Out
come:Atthesuccessfulcompleti
onofthispaper,t
hestudentwil
lbeableto:
1.Understandt
hebasi cconceptsofmicroeconomics.
2.Lear
nt heappl
icat
ions&i mplementat
ionofruleofeconomicsingenerall
i
fe.

SuggestedReadings:
1.M. L.Jhi
ngan--Principl
esofEconomi cs,Vikas,NewDel hi,5thEdi
ti
on
2.Paul A.Samuel son--Economics,McGr awHi l
lInt
ernat
ional ,NewYork,5thEdit
ion
t
h
3.D. N.Div
edi--
Manager i
alEconomi cs,Vikas,NewDel hi
,7 Edi t
ion
4.N. D.Mathur-
-Busi nessEconomi cs,Shivam BookHouse( p)Ltd.
,Jai
pur.6thEdit
ion
5.D. M.Mi tt
hani--Fundament alof busi ness and Manager i
aleconomi cs-Himal
aya
Publi
shi
ngHouse, Mumbai,6thEditi
on
Note:Latestedit
ionoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

BUSI
NESSCOMMUNI
CATI
ON(
CMC105)

COURSEOBJECTI VE:Toenabl
ethestudentswit
hvar
iouscommuni
cat
ionrel
atedaspects
And t or ef
ine thei
rcommuni cat
ion skil
l
sf orbett
erand impr
oved organi
zat
ional
ef
fect
iveness.

Ev
aluati
on
Examinat
ionTi
me=Thr ee(3)hour
s
Cl COM.1STSemest
ass:B. er Maximum Marks=100
[I
nternalAssessment(
30)&Univer
sit
yExaminat
ion
(70)
]
Lectures:85

UNI
T-1 RoleofCommuni cat i
on:def init
ion,cl assi fi
cat ion,pur pose,pr ocess,and
el
ement s ofcommuni cat ion – maj ordi ffi
cul ties i n communi cation –
commonpr oblemsi nt wowaycommuni cat i
on-bar ri
er si ncommuni cation–
condit i
ons and char act eristics f orsuccessf ulcommuni cat i
on.Uni v ersal
el
ement sincommuni cat ion.( 11Lect ures)
UNI
T-2 Organi zational communi cat ion: I mpor tant f unct i
ons of managi ng.
Managi ngandcommuni cat i
ng.Needf orcommuni cat i
oni nmanagement .
Corpor ate communi cat ion – t he manager – t he human needs.
Communi cat i
on t raining f ormanager s.Communi cat i
on st r
uct urei n an
organi zati
on.Communi cat i
onandt hel ineandst af fmanagement .For mal
andinf ormal communi cat i
on.( 11Lect ures)
UNI
T-3 Wr i
ttenBusi nessCommuni cat ion:Thear tofWr iti
ng–I mpor t
anceofski l
l
s
i
nwr ittencommuni cat ion– pur poseofwr i
ting-t heaudi ence– cl arityin
writi
ng–pr i
nci plesofef fect ivewr i
ting.Needf orwr it
ing( 11Lect ures)
UNI
T-4 BusinessLet tersandMemos:i ntroduct ion-wr itingr out i
nepl easantl et t
ers
–wr itingaper suasiv elet ter -wr it
ingmemos–casest udy–Ar eplysentt o
erri
ngcust omer (10Lect ur es)
UNI
T6 Oral Communi cation: Or al communi cation ski lls and ef fect i
veness
pri
nci ples.Appl icationofconv ersationcont rol.(10Lect ures)
UNI
T7 Present ation and nonv er bal communi cat i
on: Meani ng and need of
present ati
on ski l
l
s,el ement s of pr esent ation,desi gning pr esent ation
guidelines f or dev elopi ng nonv er bal communi cation –meani ng,
charact eri
sticsofnon- ver bal communi cat ion.( 10Lect ures)
UNI
T8 Personali nt erviewandgr oupdi scussi on:Meani ng, needandi mpor tanceof
i
nterv i
ew.Focus ofj ob i nter vi
ews-case st udi es based on i nterv i
ew.
Businessgossi psi ncommuni cat i
on.( 8Lect ur es)
UNI
T9 BusinessEt iquet te:meani ng-busi nessdi ni
ng-f or eignl anguage–busi ness
manner sofpeopl eofdi ffer entcount ries–busi nesst obusi nesset iquet t
e–
managi ngcust omercar e-CaseSt udi esonBusi nessEt iquet te(7Lect ures)

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
CourseOutcomes-
Attheendoft hiscourse,t hest udentswi ll
beabl eto
1.Demonst r
atecr i
t i
cal andinnov ati
v ethinking.
2.Di splaycompet encei noral,
wr i
tten,andv i
sualcommuni cati
on.
Applycommuni cat i
ont heories.
3.Showanunder st andingofoppor tuni
tiesi nthefi
eldofcommuni cat
ion.
4.Usecur renttechnol ogyrelatedtot hecommuni cati
onf i
eld.
5.Respondef f
ectiv elytoculturalcommuni cati
ondif
ferences.
6.Communi cateet hical l
y.
7.Demonst r
ateposi ti
v egroupcommuni cat i
onexchanges.

RECOMMENDEDBOOKS
1.BusinessCommuni cati
onConceptsCasesandAppl i
cati
on–PDChat ur
vedi&MukeshChatur
vedi
–PeasonEducat ion
2.BusinessCommuni cati
on–Ur mi
laRai&SM Rai –HimalayaPubl
ishi
ngHouse
3.Li
lli
anHChaney ,Jeanett
eSMar t
in–I ntercul
tur
alBusi
nessCommuni cati
on–PHI
4.LeoJones,RichardAlexander
,NewI nternati
onalBusi
nessEngli
sh,CambridgeUniver
sit
yPress,
Singapore,
2006
5.Victor–Int
ernat
ionalBusi
nessCommuni cati
on–PHI

REFERENCEBOOKS
1.JohnMat tock–Cr ossCult
uralCommuni cat
ion–Essent ialGuidetoI
nternati
onalBusi
ness–
KoganPage
2.HerbertW Hilder
brandt–Effect
iveBusinessCommuni cati
on,MacGrawHill
,7/e,1997
3.AxelSatzger,GinaPoncini–Inter
nati
onalPer spect
iveonBusi nessCommuni cati
on:Fr
om Past
Approachest oFutureTr
ends,PeterLangPubl i
cati
onsI nc.
,2003

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

E-
COMMERCE(CME106)
COURSE OBJECTI VE:E-commer ceev al
uatestheper cepti
on and at
tenti
veand secur e
recommendi ngpaymentmethodbasedonanal ysi
sandst udy
.Themai nobjecti
v esare
i
nv ol
v edanattempttodeter
minet hecur r
entawarenessandal erti
nt heparti
culararea
earning
Object i
ves:
Class:B.COM.1ST Evaluati
on
Semest er
Examinat
ionTime=Thr ee(3)hours
Maximum Mar ks=100
[I
nternalAssessment(30)&Univer
sit
yExami nat
ion(70)]
Lectures:85

UNI
T1 Intr
oduct i
onofECommer ce:Def ini
tionofECommer ce,
Object i
ves,Adv antages&Di sadv ant ages,For cesdr i
vingE–
Commer ce,ManagementofECommer ce,I
mpactofe
Commer ce(17Lect ures)
UNI
T2 ImpactofEcommer ce,Businesst obusi ness, Consumert o
Consumer ,Others.(17Lect ures)
UNI
T3 EPay mentSy stem: Whatisel ectronicpay ment ,elect ronic
Pay mentsy st
em, Electroni
cSy st
em t hroughSEPPPr ot ocol.
Electronicpay mentt hroughsecur edpr otocol ,adv antageofE-
Pay ment ,Methods&t y
peofepay ment ,benef i
tofepay ment
E-Cash, E-Cheque, Cr
editCar d,Smar tCar d,elect r
oni cPur ses,E-
Mar keting(17Lect ures)
UNI
T4 EDI(Elect r
onicDat ai nt
erchange) :Whati sEDI ,DefinitionofEDI ,
Benef it
sofEDI ,Adv antageofEDI ,Ex amplesofEDI .(17Lect ur
es)
UNI
T5 ElectronicMar ket:Whati sMar ket,Whati sEMar ket,UseofE
Mar keting,Advantages&Di sadv antageofEl ectronicMar ket,
FutureofEMar ket.(17Lect ures)
CourseOut
comes:
Aft
ercompl
etedcour
sest
udent
sabl
eto:
Anabi l
i
tyt oapplyknowl edgeofE-busi ness,designandconductex peri
ment s,as
wellastoanal y
seandi nterpretorganisati
onE- data.,desi
gnasy stem, component ,or
processt omeetdesi r
edneedswi thi
nr eal
isti
cconst raint
ssuchaseconomi c,
envir
onment al,
social,polit
ical,et
hical
, healt
handsaf ety,
manuf act urabil
it
y,ande-
commer ceandsust ai
nabi l
ity
, f
unctiononmul t
idiscipli
naryteams, identif
y,formulat
e,
andsolveE-busi nessr el
atedpr oblem, understandingofpr ofessional andethical
responsibil
it
yofe-busi ness.
RECOMMENDEDBOOKS
1.Ri
chJason–St arti
ngandE-commerceBusiness,
IDGBooks2000
2.Oberoi
,SundeepESecuri
tyandYOU,Delhi
,TataMcGrawHil
l2001
3.Syst
em Simulat
ion–Geoffr
eyGordon,
PHI

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
REFERENCEBOOKS
1.Keen,
pet
erandMar
kMcDOnal
s–The–EPr
ocessEdge,
Del
hi,
Tat
aMcgr
awHi
l
l2000

ADVANCEDFI NANCIALACCOUNTI NG(CMC201)

Obj
ect
ive:Toacquir
econceptualknowledgeoftheAdv ancedFinancialAccount i
ngandto
pr
ovi
deknowl edgeaboutt hetechni
quesf orpreparing accountsi n di
fferentbusi
ness
or
gani
zati
ons.
Eval
uati
on
ExaminationTi me=Thr ee(3)hour s
Class:B.COM.2ND Semest
er Maxi mum Marks=100
[
Int
ernalAssessment (30)&Univ ersi
ty
Exami nat
ion(70)]
Lectur
es:68,Practical
:34

Account i
ngf ort heDi ssol uti
onofPar tnershipFi r
ms:Di ssoluti
onof
UNI
TI Firm,
Dissol ution of Par t
ner ship; Ci rcumst ances whi ch cause t he
“Dissol utionofFi rm” ,Li abili
tyofaPar t
neronDi ssolution,Simpl e:
Dissol ution ( Account ing Pr ocedur e)
, Unr ecorded Asset and
Unr ecor ded Li ability
,Ret ur n ofPr emi um ( Goodwi l
l
)on Pr emature
Dissol ution, Prepar ati
onofPr e-Di
ssol uti
onBal anceSheetTr eatmentof
JointLi fePol i
cy ,Insol vencyofaPar t
ner;Gar nerv s.Mur r
ayCase,
Appl i
cat ioni nI ndia,Insol vencyofAl lPar t
ners,Account ingTr eatment .
(16Lect ures,9Pr act i
cal )
FinalAccount s:
UNI
TII i
)Capi tal andr evenueex pendi t
uresandr eceipts:generalintroducti
on
only .
i
i)Pr epar ationoff i
nanci al statement s:
a)ofnot -f
or-profitorgani zat i
ons;
b) f rom i ncompl eter ecor ds:st at ement of af fai
rs met hod and
conv ersi onmet hod.( 16Lect ures,
9Pr act
ical)

UNI
TII
I 1.NewTr endsinAccount
ing:
-
(A)I
nfl
ati
onAccount i
ng(B)HumanResour
cesAccounti
ng(Theor
y)
2.Fir
eI nsurance Cl
aims:Loss ofStock Method,Loss ofPr of
it
Methods.(Practi (
16Lect
ures,
9
Practi
cal)

UNI
TIV 1.
CurrentTrendsi nAccount i
ng:-Soci
alAccount
ingandLease
Fi
nancing(
Theor y)
2.
AccountsofHol di
ngcompani es(I
ncl
udingri
ghtsissueand
BonusIssueofShar e, I
nterowingcompany
tr
ansacti
ons.)(Pract
ical)
(20Lectur
es, 7Practical
)
Out
come:
Att
hesuccessf ulcompl eti
onofthispaper,t
hestudentwill
beablet
o:

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
1.Under standt hebasicconcept sofadvanceaccounting.
2.Lear ntheappl icat
ions&impl ementati
onofadv ancerul
ei nthefi
eldof
accounting.
Suggest
edReadi ngs:
1.M YKhan, PKJai nManagementAccount i
ngandFinancialAnalysi
s,McGraw
t
h
Hil
l,7 Edit i
on
2.Mukhar j
ee, A.,
Hani f
,M.,Moder nAccountancy,McGrawHi ll
,NewDel hi
,Vol
.I.
3.Sehgal ,AshokandSehgal ,Deepak,Fundament al
sofFinancialAccount
ing,
th
TaxmannAl li
edSer vi
ces,
NewDel hi
.10 Edi t
ion

Ref
erenceBooks:
1.Tul si
an, P.C.,Accountancy,Tat
aMcGraw-Hil
l,
NewDel hi8thEdi
, ti
on.
2.Ghosh, T.P.,Fundament al
sofAccount
ing,Sul
tanChand&Sons, NewDelhi,9th
Edi
t i
on.
Not
e:Thecandi dateshal lbeper mit
tedtousebatteryoperatedpocketcal
culator
wit
h12orl essdi gi
ts,6functi
onsand2memor i
es.Itshouldbenoisel
ess&
cordless
Not
e:Latestedi t
ionoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
BUSI NESSLAWSI I(CMC202)
Objecti
ve:Theobj ect i
veoft hecour sei st oi mpar tbasi cknowl edgeoft hei mpor tant
businesslawsal ongwi t
hr el evantcasel aw.
Ev aluat i
on
Exami nat ionTi me=Thr ee( 3)hour s
Cl
ass:B. COM.2ndSemest er Maxi mum Mar ks=100
[Internal Assessment (30)&Uni versi ty
Exami nat ion( 70)]
Tot alLect ure-85
Law ofCont ractI I
:Ter mi nat i
on ordi schar ge ofcont ract,met hods of
UNITI termi nat i
on,Quasi -cont ract s,I ndemni tyandguar ant ee,r i
ght sandl iabi l
iti
es
ofsur ety,bai lmentandpl edge,Def i
ni ti
on,char act eri
st i
cs,ki nds,r ight sand
dut i
esofbai lorandbai lee, right sanddut iesofpl edgeeandpl edgor , Lawof
Agency .
(20Lect ures)
Law Rel ati
ngt oNegot i
abl eI nst rument :Def initi
on,t ypes,char act eristics,
UNITI I f eatur es, Ambi guousI nst rument ,Escr ow, accept anceandnegot i
at ion, types
ofEndor sement ,Endor sementexcl uding Per sonalLi abi l
ity,Rest ricti
ve
Endor sement ,Ri ght sandLi abi li
tiesoft hepar tiest ot hei nst rument ,Bur den
ofPr oof ,Est oppel ,ModeofDi shonour ,Di shonourofNon- accept anceand
non- pay ment ,Not ingandPr ot est ,Hundi s.(20Lect ur es)
LawRel atingt oInsur ance:Adv ant ageandobj ect sofI nsur ance, Cont ractof
UNITI I
I I nsurance,Ty pes ofI nsur ance,I nsur ance v s Wager ,Obl igat i
ons oft he
Insurer ,Causa Pr oxima,Ri ght s and Dut ies oft he Pol icy -
Hol der ,Li f
e
Insur ance,Ty pesofLi f eI nsur ance,Li feI nsur ancev sPr oper tyI nsur ance,
Mar ineI nsurance,Def initi
on,Feat uresandRequi si t
es,Ty pes,TheLl oy d’
s
Pol i
cy ,Fireandot herI nsur anceandChar act erist i
cs.( 20Lect ur es)
TheI nfor mat ionTechnol ogy : Def initi
ons, digi tal signat ure,elect roni c
UNITI V gov ernance, at tri
but i
ons, acknowl edgementanddi spat chofel ect roni c
recor ds, Regul at i
onsandcer tify ingaut hor i
ties, dut i
esofsubscr i
ber s,
penal tiesandadj udi cation, appel latet ribunal , of fences.( 25Lect ures)
Outcome: Att hesuccessf ul compl etionoft hispaper ,thest udentwi l
lbeabl eto:
1.Under standt hebasi cconcept sofBusi nessLawsi nI T.
2.Lear nt heappl ications&i mpl ement ationofLawsi ndai lyl i
fe.
SuggestedReadi ngs:
1. Gulshan J. J.-Busi ness Law I ncl udi ng CompanyLaw ( New Age I nt er nat i
onal
Publisher ,13thEdi tion)
2. Kuchhal M. C.-Busi nessLaw( Vi kasPubl i
cat i
on, 4t hEdi tion)
3. Av t
arSi ngh-Pr incipl esofMer cant ileLaw( East er nBookCompany ,7t hEdi tion) .
4.Dy nami cBusi nessLaw: TheEssent ialsbyNancyKubasek, M.Nei lBr owne, Dan
HerronandLuci enDhooge
Note:Latestedi t
ionoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
BUSINESSORGANI ZATI ON(CMC203)
Object
ive:Todevel
opat heoreti
calunder
standingamongst udentsaboutthestruct
ureand
behavi
ouroforgani
zati
onasi tdevel
opsov erti
me.Thecour sewi l
lalsomaket hem capabl
e
ofreal
i
zingthecompetit
ivenessforfi
rms.
Eval
uati
on
ExaminationTime=Thr ee(3)hours
Cl
ass:B.COM.2ndSemest er Maximum Mar ks=100
[I
nternalAssessment(30)&Univer
sity
Examinati
on(70)]
Lect
ures: 85

Planni ngf unct ionManagement :Meani ng,Def i

ni tion,Nat ur eandi mpor tance,
UNITI Rel ationshi p wi th ot herFunct i
ons,Appr oaches ofPl anni ng,El ement s of
Planni ngPr ocess, Pr i
nci plesofPl anni ng, Limitationsandf eat uresofaSound
Plan, Pl anni ng and Env i
ronment al uncer tai nti
es and For ecasting.
(16Lect ures)
For msofOr gani zat ion:Tr aditi
onalFor ms,Li neOr ganizat ion,Li neandSt aff
UNITII andFunct ionalOr gani zation–Rel ativemer i
tsanddemer its,Moder nForms;
ProjectOr gani zat ion,Mat r i
xOr gani zat i
on– Rel at i
vemer i
tsanddemer its.
(16Lect ures)
Element sofSt af fing:I ntroductionandMeani ng,Si gnificance,El ement sof
UNITIII StaffingPr ocess;Man- PowerPl anni ng,Jobanal ysis,Recr uitment ,Selection
and Or ient ation, Tr aining and Dev elopment , Per for mance Appr aisal,
Promot ionandTr ansf erofEmpl oy ees, Pr i
nciplesofSt affing.( 16Lect ures)
Direct i
ng–Mot iv atingPeopl eatWor k
UNITIV Meani ngandConcept ,Nat ureandI mpor tanceandPr inci plesofDi rect
ing,
Mot ivat i
on;Concept ,Nat ur e,Impor tance,Tr aditionalandSy st
em Appr oach,
Theor ies ofMot i
vat ion:Masl ow’ s Need Theor y ,Her zber g’s Two Fact ors
Theor y ,X&YTheor y ,Achi ev ementTheor y,ERGTheor y,Expect ancyTheor y,
Monet aryandNon- Monet ar yRewar ds.( 16Lect ur es)
UnitV Cont rollingandCoor dinat ion
Def i
nition,Nat ur e,Si gni f
icance,Rel ati
onshi p wi th Planni ng,Cont rolCy cle,
ProcessandEl ement s, Cr i
ticalPoi ntCont rolandCont rolbyExcept i
on,Types
of Cont r
ol , Past , Cur rent and Pr e-Control , Coor di nat i
on: Meani ng,
Char act eristics, Signi ficance, Techni quesandPr i
nci ples.( 21Lect ures)
Outcome:Att hesuccessf ul compl eti
onoft hispaper ,thest udentwi ll beabl et o:
1.Understandt hebasi cconcept sofBusi nessOr ganizat ion.
2.Learntheappl i
cat ions&i mpl ement ati
onofr ul eofor gani zati
oni ngener alli
fe.

SuggestedReadings:
1.Stoner
,Freeman&Gi l
ber
tJr–Pr
inci
plesofManagement(
Prent
iceHallofI
ndi
a,6thEdi
ti
on)
2.Koont zHarol
d& Wei hri
chHeinz– Essenti
alsofmanagement( TataMcGr aw Hil
l,
t
h
5 Edit
ion2008)

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
3.Robbins&Coul t
er-Management( Prent
iceHal
lofI
ndi
a,9thEdi
ti
on)
4.RobbinsS. P.andDecenzoDav i
dA.-Fundament al
sofManagement :Essent
ialConcepts
th
andApplicati
ons(PearsonEducati
on,6 Editi
on)
5.Wei hrich Heinz and Koontz Harold -Management:A Gl obaland Entrepr
eneuri
al
t
h
Perspective(McGrawHi l
l
,12 Edit
ion2008)

Not
e:Lat
estedi
ti
onoft
extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
MACROECONOMI CS(CME204)
Object
ive:Toacquaintthest udent
swi t
ht heconcept sofmacr oeconomi csdeali
ngwith
consumerbehaviourandpr oducerbehavi
ourandal sounderstandt hebehav i
ouroff
ir
ms
underdif
fer
entmarketstruct
ures.
Eval
uation
ExaminationTime=Thr ee(3)hours
Cl
ass:B.COM.2nd Semest er Maximum Mar ks=100
[
Int
ernalAssessment (30)&Univer
sit
y
Examinat
ion( 70)]
Lectures:85

Nat ionalI ncome:Meani nganddef ini

tionofnat i
onali ncomeaccor di
ngt o
UNITI Tr adi ti
onalandModer naut hor s.Met hodsofcal culati
ngnat i
onalincomeon
thebasi sofappr oaches.Concept sandMeasur ement ;Say’sLawofMar kets
andt hecl assi caltheor yofEmpl oy ment .(
17Lect ures)
Key nesi an Theor y of empl oyment , consumpt ion f uncti
on and i ts
UNITII det er mi nant s.
Inv est ment ;induced and aut onomousi nv estment,Mar ginaleffi
ciencyof
capi tal.(17Lect ures)
Inv est mentmul ti
plier,investmentTheor y,t radecy cletheori
es:-Samuel son
UNITII
I andHi cks, cont r
ol oftradecy cles.(17Lect ures)
Economi c gr owt h and Dev elopment ,Det erminants and Measur ementof
UNITIV dev elopment ;Har rod-DomarModelofGr owth,Neocl assicalTheor y of
Gr owt h.( 17Lect ures)
UNITV Aggr egat eDemand,Aggr egat eSuppl yandMacr oeconomi csEquili
br i
um In
Shor tRun( 17Lect ur es)
Outcome:Atthesuccessf ulcompl eti
onoft hi spaper ,thest udentwillbeabl et
o:
1.Underst andt hebasi cconcept sofmacr oeconomi cs.
2.Learnt heappl ications&i mpl ement ationofr uleofmacr oeconomi csingener alli
fe.

Suggest
edReadi ngs:
1.Mithani,
D.M. ,
FundamentalsofEconomics,
HimalyaPubli
shi
ngHouse,Mumbai,5th
edi
tion.
2.Ahuja,H.L.,
BusinessEconomics,S.Chand&Company ,
NewDelhi
,7thedi
ti
on.
3.Ahuja,H.L.,
Macr oEconomicsTheoryandPoli
cyS.Chand&Company ,NewDelhi
,
t
h
17 r ev
isededit
ion.

Ref
erenceBooks:
1.Jhingal,M.L.,Pri
nciplesofEconomics,Vi
kasPubli
shi
ngHouse,NewDelhi
2.Salv at
ore,Dominick,MacroEconomics,Oxfor
dUniver
sit
yPress,
NewYork
3.Mukher jee,Debes,BusinessEconomicsMicroandMacro,NewCent
ral
BookAgency
,
Calcut
ta
Not
e:Latestediti
onoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
PRI
NCI
PLESOFMARKETI
NG(
CMC205)
COURSE RATI ONALE:Thi s course pr
ovides the st
udentst he studentsthe required
underst
andingaboutt heconceptsandappl i
cat
ionofmar ket
ingandpr ovidesthestudents
the necessary st
rengthto design effecti
ve marketi
ng strategi
es in dynamic global
envi
ronment .

Ev
aluati
on
Examinat
ionTi
me=Thr ee(3)hour
s
Cl COM.2ndSemest
ass:B. er Maximum Marks=100
[
Int
ernalAssessment(
30)&Univer
sit
yExaminat
ion
(70)
]
Lect
ures:85

Introduct iont oMar ket i

ng:Mar ket i
ng–Def i
niti
on,Concept s,Need,Wantand
Demand, Exchange,Tr ansact ion,Rel at i
onshi p,Pr oduct ion,Pr oduct ,Sel li
ng,
Mar ket i
ng and Soci etalMar ket i
ng concept s,Mar keting My opi a,Cust omer
UNI
T1 Value,Sat isf act ion,Val ue expl oration,v alue cr eat i
on and v alue del iv ery,
Signi ficance and f unct ions ofMar ket ing ConsumerBehav ior– Def init i
on,
concept ,Nat ur e,Scope,Si gni ficanceofst udyofconsumerbehav ior ,Per sonal ,
Soci al,Cul tur alandPsy chol ogi calf act or s,Consumerbuy ingdeci sionmaki ng
process,Or gani zat ionalBuy i
ngBehav iorv s.consumerbuy i
ngbehav iorI ndi an
ConsumerPr of ile(17Lect ures)
Mar ket i
ng Env ironment :I ntr oduct ion – I nternaland Ext ernalEnv ironment ,
Exter nalf or ces of Mar ket ing Env ironment – Techni cal ,Soci o cul t ural,
Economi c,Ext er nalf or cesofMar ketingEnv ir
onment–Pol itical ,Demogr aphi c,
UNI
T2
Nat ur alandLegal ,Mar ket i
ngEnv ironmenti nIndia,Changi ngTr endsi nI ndia,
Mar ket ingResear ch–Meani ng,scopeandi mpor tance,Mar ketingr esear ch
process,Mar ketSegment ation, Tar get i
ng, Posi ti
oni ngst rat egi es( 17Lect ures)
Mar ket i
ng Mi x:Pr oduct ,Pr ice,Pl aceandPr omot i
on,Pr oduct–Conceptof
UNI
T3 ProductLev el s ofpr oductand cl assi fi
cat i
on ofpr oduct s,Pr ice- Meani ng
–Impor tance,Obj ect ives, Fact ors af fect i
ng pr icing,Adv er tising,Per sonal
Selling,Sal esPr omot ion,Publ i
ci ty,Di st r
ibut i
onchannel -
Int roduct ion,t ypesof
channel s,NewPr oductDev elopment–st ages,Pr oductl i
fecy cl e–st agesand
strategi es, ( 17Lect ur es)
Productmi xdeci sions,Br andi ng–conceptandi mpor t
ance,Br andi mageand
equi ty,Packi ngandl abel ing,Pr icingpol icies,Met hodsofpr i
ci ng,Adv ertising-
UNI
T4 Medi at hei rmer i
tsandl imi tat i
ons,Per sonalsel li
ng,sal esf or cemanagement ,
Sales Pr omot ion,Ty pes ofsal es pr omot i
on,Publ i
ci t
y ,Adv ertisementv s.
publ icity,Desi gni ngachannelsy stem,Rol eofRet ai l
er& Rol eofWhol esal er,
Channelconf lictsandmanagement ,Mot iv
atingchannelmember s,Phy sical
Distribut ionofgoods- Transpor t
at ion, War ehousi ng.( 17Lect ur es)
Mar ket i
ngor gani zat ion, Mar ket i
ngcont rol–conceptandi mpor tance, Mar ket ing
Cont r oll
ingt echni ques,Et hicsi nMar ket i
ng,I ntroduct iont oSoci alMar ket i
ng,
UNI
T5 Greenmar ket ing,Onl i
neMar keting, Cr eat ingamar ket i
ngst r ategyf oranFMCG
product , Cr eat ingamar ket i
ngst rategyf orConsumerdur abl esl ikeel ectroni cs,
Creat ingamar ketingst rategyf orani ndust r
ialpr oduct ,Cr eat ingamar ket ing
strategyf oraser vice( Hot el,Hospi tality,Tr avel&Tour ,Av iat ionet c.Rel ev ant

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

Cases.(
17Lect
ures)

CourseOut comes-
Attheendoft hi
scour se, t
hestudentswill
beabl eto
1.Expl ainthekeyt erms, def
ini
ti
ons,andconcept susedinthest udyofMarket
ing
Management .
2.Appl yt heknowledgeofmar keti
ngconceptst oanalyzechangingmarketi
ngenvir
onment
andf actorsi
nfl
uenci ngsuccessi nthemar ket
3.Ev aluatetheeffectiv
enessofmar ket
ingdecisionsandtheirappli
cabi
li
tyinagi
ven
env ironment
4.Cr eatebet t
ermar ketingprogr
amsandst r
ategiesbasingont heknowledgeofMarket
ing
concept s

RECOMMENDEDBOOKS:
1.Kumar,Ramesh;Appl
i
cationExer
cisesinManagement ,Vi
kasPubl i
shi
ngHouse,2004.
2.Var
shney&Gupta;Market
ingManagement ,
SultanChand&Sons,2005.
3.Kot
ler&Armstr
ong;Pr
inci
plesofMar ket
ingManagement ,
Prenti
cehallI
ndi
a,2003.
4.RamaSwamyandNamaKumar i–Mar keti
ngManagement ,Planni
ng,I
mplementat
ion
andControl–McMill
an.
5.Phil
li
pKot l
erandKev i
nKel l
er– Mar keti
ngManagement– Pear sonPubli
caton14th
i
edi
ti
on.

REFERENCEBOOKS
1.Gandhi,
T.C.Mar ket
ing;AManageri
alInt
roducti
on,2003.
2.Gupta&Sur i
;CaseStudi
esi
nMar ket
ingMgt .
,HimalayaPubl
ishi
ngHouse,
2005.
3.Etzel
,walker,
Stant
onandPandit
, Market
ing:ConceptsandCases,
TMH-NewDelhi
.
4.RajanSaxena–Mar keti
ngManagement

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

COMPUTERFUNDAMENTALS(CME206)
COURSEOBJECTIVE:Toimpartthenecessar ycomput ereducationt ot hest udent
sof
Commerce.
Evaluat
ion
Examinat
ionTime=Thr ee(3)hour s
Cl
ass:B.
COM.2ndSemester Maxi
mum Mar ks=50
[
InternalAssessment(30)&Univ er
sityExaminati
on
(
70)]
Lectures:53,Pr
acti
cal64)

Char acteri
st i
csofcomput er& i tsbl ockdi agr am,gener at i
onofcomput er,
classi fi
cation ofcomput er( super ,mai nframe,mi ni
,wor kstat i
on,por table),
numbersy st em.
UNIT1 I nputdev ice( key boar d,poi ntingdev i
ce,dat ascanni ng,di gitizer,elect roni
c
car dbaseddev i
ce, speechr ecogni t
iondev i
ce).
Out putdev ice( Moni tor,pr i
nt er ,plotter,speaker ,scr eeni magepr ojector).
CPU – CU & ALU, Pr ocessor speed, sy stem cl ock, Mot herboar d,
Mi cropr ocessor , Expansi onsl ot ,Memor ybuses.( Lect ur es: 14,Pr act i
cal8)
St orageuni t–Pr imar y&secondar yst orageuni t,Mai nMemor y–RAM ( SRAM
UNIT2 &DRAM)&ROM, CacheMemor y.
Secondar yMemor yMagnet ict apes, Magnet icDesk, Opt ical Disk.
(Lect ures:14, Pract i
cal8)
Sof twar eandTy pesofSof twar e-Oper at i
ngsy stem basi cs, appl i
cation
sof twaredef initionandbasi cs.I ntroduct iontoPr ogr ammi ngLanguages,
UNIT3
Sy stem sof twar e( Oper ati
ngsy stemsandUt i
l
iti
es) ,appl icat i
onsof t
war e, Data
War ehousi ng–Needf ordat awar ehousi ng,dat awar ehousecomponent s.
(Lect ures:14, Pr act ical8)
Communi cat ions and Connect ivi
ty-Dat a Communi cat ion sy stems,Dat a
UNIT4 t ransmi ssi on( ser ial,Par al lel,bandwi dt h,Protocol s),E- mai l,FAX,Voi ceand
Vi deo messagi ng,Vi deo conf erencing,The I nt ernetand t he Web.Dat a
Tr ansmi ssi onandOSIr ef erencemodel ,LAN,MAN,WAN,WWW, I ntranet,
Ext ranet. (Lect ures:11, Pr actical8)
CourseOutcomes-
Attheendofthiscour se, thest udent swi l
l beabl et o
1.Appr eci
atet rendsandi ssuesr elat edt oandchal lengesi ncomput erf ield.
2.Appr eci
atet eam wor k&coor di
nat eact iv i
ti
esr elatedtoor gani zat i
onsi ncomput er
fi
les.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
3.Prepar
eandut i
li
zevari
ousinst
ruct
ionalmedi
aandmet hodsinteachi
nglearni
ng
pr
ocessandt hei
rsolut
ions.
4.Usetechnol
ogytocommuni cateef
fecti
vel
yinvar
ioussett
ingsandcontexts.

RECOMMENDEDBOOKS
1.Comput ers:Technology,Appl i
cationsandSoci alI
mpl i
cati
ons
2.AFirstCourseinDat aProcessing, J.Dani el
Couger &Fr edRMcFadden,Whiley
3.Davi
d, VanOv er,
Foundat i
onsofBusi nessSy stem, Fort
hWor th,Dry
den1992
4.Est
radaSusan, Connect i
ngt oInternet,OReiley,1993
5.Comput erNetworking–JamesFKur ose&Kei thW Ross, Addisi
onWesley,
2004
6.DataCommuni cati
onsandNet wor king–3r dEdi t
ion,Forouzan,Tat
aMcGrawHi l
l
7.TheInternetBook–Dougl asEComer ,PHI
8.Comput erNetworks-Protocols,Standar ds&I nt
erfaces-Bl
ack,PHI

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

BUSINESSSTATI STICS(CME301)
Objecti
ve:Tofamili
ari
zest
udentswiththebasi cstatist
icaltoolsusedt osummari
zeand
analyzequant
it
ati
veinf
ormat
ionfordeci
sionmaki ng.
Evaluati
on
ExaminationTime=Thr ee(3)hours
Cl COM.3rdSemest
ass:B. er Maximum Mar ks=100
[I
nternalAssessment (30)&Univer
sit
y
Examination(70)]
Lectur
es:68, Pr
acticalLab:34

Int r
oduct i
onofSt at istics:Or igin,Dev elopment ,Definiti
on,Scope,Usesand
UNI
TI Limi tations.St atisticalDat a:Ty pesofMeasur ementscal esnor mal ,Or dinal,
Intervaland Rat io l ev elmeasur ement ;Col l
ecti
on,Cl assification and
Tabul at ion of Pr i
mar y and Secondar y dat a. Pr esent ati
on of dat a:
Di agrammat icandGr aphi calpr esent ationofDat aBar ,Squar es,r ectangul ar
andCi rculardi agr ams;Hi st ogr am,f requencypol ygon,Ogi ves,St em and
Leafdi splay sboxpl ots. (
17l ectur es&7pr actical )
Cent r
alTendencyandPar t i
tionv alues;ConceptandMeasur esofCent ral
UNI
TII tendency ,Quar t
iles,Deci les,Per cent iles.Di spersion:Conceptand I t
s
absol ut easwel lasr el ati
v emeasur es.( 17l ect ures&9pr actical)
Moment s,SkewnessandKur tosi s:Moment saboutanypoi ntandabout
UNI
TII
I mean and t he r elat i
onshi p bet ween t hem.Sheppar d’s Cor rections f or
Moment s.Conceptofsy mmet r i
caldi stributionandskewness,measur es
andCo-ef f
icientofskewness,ConceptofKur tosisandi tsmeasur es.( 17
l
ect ur es&9pr act ical )
Anal ysi s of Bi var i
at e dat a:Cor relat ion-concept ,scat terdi agram,Kar l
UNI
TIV Pear son’ sco- ef fi
ci entofCor rel ationandi t
spr oper t
iesSpear man’ sr ank
Cor relat i
on, Concur rent dev iat ion met hod Regr ession: Meani ng and
Def inition,Di f
fer encebet weenCor relationandRegr ession, Principleofl east
squar esandf itti
ngofal i
neofbestf itt ot hegi vendat a,Regr essionl i
nes,
Pr oper tiesofr egr essi onCo- efficientandRegr essi onlines, standar der rorof
est i
mat e,Co- ef fi
cientofdet er mi nat ion.
( 17l ect ures&9pr act ical)
Pr acticalLab:
Thest udent swi l
lbef ami l
iar i
zedwi thsof twar e(Spr eadsheetand/ orSPSS)
andt hest ati
st icalandot herf unct i
onscont ainedt hereinr elatedt o

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
formationoff requencydistr
ibut i
onsandcal culati
onofaverages,
measur esofDi spersi
onandv ariati
on,corr
elationandregressi
on
coeffi
cient.
Out
come:Atthesuccessf ul completi
onoft hispaper,t
hest udentwil
lbeableto:
1.Understandthebasi cconcept sofstatist
ics.
2.Lear
nt heappl i
cat
ions&i mpl ementationofrulestati
st i
csindai
l
yl i
fe.

SuggestedReadi ngs:
1)Beri-BusinessSt at
ist
ics(TataMcGr awHi l
l2ndEditi
on).
2)ChandanJS-St ati
sti
csforBusinessandEconomi cs(Vikas1998.I
stEditi
on).
3)RenderandSt airJr-Quant i
tat
iveAnalysi
sforManagement( Prenti
ce-Hall
,7thediti
on)
4)SharmaJK-Busi nessStati
sti
cs(PearsonEducation2ndEditi
on).
5)GuptaCB, GuptaV-AnI nt
roducti
ontoSt at
ist
ical
Met hods(Vi
kas1995, 23rdEdit
ion).
6)Levi
nRubi n-St ati
sti
csforManagement( Pearson2000, NewDelhi,7thEditi
on).
7)Gupta,S.P.,St
at i
sti
calMethods.Sult
anChandandSons, NewDel hi
.(42ndRevi
sedEdi t
ion)
Note:Latestedit
ionoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
CORPORATEACCOUNTI NG(CMC302)
Object
ive:Tohelpt
hest udentstoacquiretheconcept ualknowl edgeofthecorporat
e
accounti
ngandtounder standthevar
ioust echniquesofpr eparingtheaccounti
ngand
fi
nancialst
atement
s.
Evaluati
on
Examinati
onTi me=Thr ee(3)hour
s
Cl
ass:B.COM.3rd Semest er Maximum Mar ks=100
[I
nternalAssessment (30)&Uni ver
sit
yExaminati
on
(
70) ]
Lectures:68,Pract
icalLab: 34

Shar eCapi tal

:Meani ng,t ypes,Account ingTr eat mentofi ssue,f orfei
ture
UNI
TI and r eissue ofShar e;Buy back ofequi ty shar es;Redempt i
on of
prefer ence shar e; met hods of r edempt ion of pr efer ence shar e,
redempt ionsoutofpr of i
ts,redempt i
oni ssuingnewshar es,par t
lyoutof
profits,par tl
yi ssuingnew shar es,conv ersionofshar es,IssueofBonus
Shar e.Debent ure:Meani ng,Typesofdebent ures, met hodsofr edempt ion
ofdebent ures,. I
ssueandRedempt ionofDebent ures.(AsperRev i
sed
Schedul eVI )(14l ect ures&7pr act ical)
Mer ger s, Amal gamat ion, Acqui sitionsandRest r
uct uring
UNI
TII Meani ng & Nat ure of Mer ger s, Amal gamat i
on, Acqui siti
ons and
Restr uct uring
Object ive& I mpor t anceofMer ger s& Acqui siti
on,I ndianscenar io of
Mer ger s&Acqui sitions.Fi nanci alpr oblem ofMer gers&Consol idat
ion,
Valuat ion off ir
m underMer ger s,For ms off i
nanci ng a Mer ger.( 14
l
ectur es&7pr actical )
Valuat ion ofGoodwi ll:Meani ng,obj ect i
ves,det ermi nates and mai n
UNI
TII
I met hods.
Valuat ion of Shar es:Meani ng,obj ect i
ves,det ermi nat es and mai n
met hods.
(14l ect ur es&7pr actical)
Profitorl ossbef oreandaf terincor por ation.Fi nal account sof
UNI
TIV compani es. (
AsperRev isedSchedul eVI )( 14l ect ures&7pr actical
)
UNI
TV Liqui dat ionofCompany :Meani ngofl iquidation, modesofwi ndingup,
consequencesofwi
ndingup,stat
ementofaf
fai
rs,l
i
quidat
or’
sfi
nal
stat
ementof
account,
li
st‘B’
cont
ri
butor
ies(12lect
ures&6pr acti
cal)
Outcome:Atthesuccessf ulcompleti
onofthispaper,
thestudentwil
lbeableto:
1.Under standt hebasi cconceptsofcor
porateaccounti
ng.
2.Lear ntheappl i
cat
ions&i mplementat
ionofcorporat
eaccountingr
uleinthefi
eldof
accounting.
Suggest
edReadi ngs:
1.Sehgal ,AshokandSehgal ,Deepak,Corporat
eAccount i
ng,TaxmannAl l
iedServi
ces,
t
h
NewDel hi.(
10 Edi ti
on)

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
2.Mergersacquisit
ionsandBusinessvaluati
on–Ravindhar
Vadapal l
i–Excelbooks,
1/e
2007
3.Ashwat hDamodaran–Cor porat
eFinance-Theor
yAndPracti
ce–JohnWi l
ey&Sons
4.Shukla&Grewal-AdvancedAccountsVol 2–S.Chand&Sons, 11thEdi
ti
on
5.CompanyLaw&Pr acti
ce–Taxmann–Recommendedbookf ormodul e-
8
Note:Latestedit
ionoftextbookmaybeused.

HUMANRESOURCEMANAGEMENT(CMC303)
Obj
ective:Toacquaintstudent
swit
hthetechni quesandpr i
nciplestomanagehuman
r
esourceofanor ganizati
on.
Evaluati
on
Exami nat
ionTime=Thr ee(3)hour
s
rd
Class:B.
COM.3 Semest er Maximum Mar ks=100
[I
nternal Assessment(30)&Univer
sit
yExaminat
ion
(
70)]
Lectures: 85

TheSt rategicr oleofHRM:Meani ng, Nature,Scope, Objecti

v e, I
mpor t
ance,
UNITI Evolut i
onofHRM, Traditional HRv s.St r
ategicHR, Growt hinI ndia, System
Appr oacht oHRM.( 17l ectures)
Personnel Management : Meani ng, Funct ions, Pol ici
es, Pr ocedur es,
UNITII Pr ogr ams,or gani zati
on ofPer sonnelDept ,Rol e,Admi ni strativ
er oles,
Oper ati
onal Rol es,St r
ategicRol e.( 17l ectures)
JobAnal y sis:Introduct i
on,Uses,Pr ocess,Compet encyAppr oach,met hods
UNITII
I ofCol lections,Job Descr i
pt i
on,Job Speci fication,Rol e Anal ysis,Job
Anal ysi
si na‘ Jobl ess’ Wor ld.(17l ect ures)
HumanResour cePl anning:Int roduct ion,Objecti
v es, I
mpor tance, Processof
UNITIV HRP, Responsi bili
tyforHRP, Ef fectiveHRP.( 17lect ures)
UNIT V Mai ntenance:Empl oyee heal th and saf ety;empl oyee wel fare;soci al
secur i
ty;Empl oy erEmpl oyeer elations-anov erview.Gr i
evancehandl ingand
redressalI ndust ri
alDi sput es causes and set t
lement machi ner y( 17
l
ect ures)
Outcome:Atthesuccessf ul compl etionoft hispaper ,t
hest udentwi l
lbeabl et o:
1.Underst andt hebasi cconcept sofHRM.
2.Learnt heappl i
cat i
ons&i mplement ationofmanagementr ul
ei ngener allif
e.

SuggestedReadi
ngs:
1.AswathappaK-HumanResour ceandPersonnel Management(TataMcGrawHil
l
,5thEd.
).
nd
2.RaoVSP–HumanResour ceManagement ,TextandCases(ExcelBooks,
2 Ed.)
,
th
3.I
vansevich–HumanResourceManagement( Tat
aMcGr awHill
,10 Ed.)
t
h
4.Dessl
er–HumanResourceManagement( Prenti
ceHall,
10 Ed.)
Not
e:Latestedit
ionoftextbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
FUNDAMENTALSOFI
NVESTMENT(CMC304)

Objective:Todev elopanunderst
andingamongst udentsabouti dent i
fyi
nganalyzi
ngand
managi ngvarioustypesofr
iskandinvestment .Besides,t
hest udentswillbeinaposit
ionto
understandf undamentalsof andi t
susef ulnessi nbusiness,alongwi thit
sregulat
ory
fr
amewor k.
Evaluati
on
Exami nat
ionTime=Thr ee(3)hours
Class:B.COM. 3rdSemester Maximum Mar ks=100
[I
nternal Assessment(30)&Uni ver
sityExami
nation
(
70)]
Lectures: 85

TheI nv estmentEnv i
ronment-Thei nv est mentdeci si
onpr ocess, Ty pesof
UNITI I nv est ment s–Commodi t
ies,Real EstateandFi nancialAssets, theI ndian
secur i
ties
mar ket ,themar ketpar t
icipantsandt radi ngofsecur i
ti
es,secur i
tymar ket
i
ndi ces, Conceptofr eturnandr i
sk( i
ncl udingCapi talAssetPricingModel ).
Lect ur es:25
Ov er v iew ofCapi t
alMar ket:St ockExchangeandNew I ssueMar kets-t hei
r
UNITII nat ur e,
struct ure,f unct i
oni
ng and l i
mi tati
ons;Tr adi
ng ofsecur i
ties:equi ty and
debent ur es/bonds.Regul atoryMechani sm:SEBIandi tsgui delines;I nvest
or
Prot ect i
onandr ole.
Lect ur es:20
Appr oachest oEqui t
yAnal ysis:Introduct ionstoFundament al Anal ysis,
UNITII
I Techni cal
Anal y sisandEf f
ici
entMar ketHy pothesi s,equityvaluati
on.
Lect ur es:20
FixedI ncomeSecur i
ties-Bondf eatures, t
ypesofbonds, esti
mat i
ngbond
UNITIV y ields,
typesofbondr isks,defaul tr
iskandcr edi trati
ng.
Lect ur es:20
Outcome:Att hesuccessf ulcompl etionoft hi spaper ,t
hest udentwillbeabl et o:
1.Under st andt hebasi cconcept sofi nv estment .
2.Learnt heappl i
cations&i mpl ement ationofr uleofinvestment .

Suggest
edReadi ngs:
1.Jones,C.P.,
“Inv
estmentsAnal
ysi
sandManagement ”
,Wiley,8thEdit
ion.
t
h
2.Bhall
a,V.K.,
“Inv
estmentManagement
”,S.Chand&Co.(11 Edi t
ion)
3.Si
ngh, Pr
eeti.
,”I
nvest
mentManagement”,
Himalay
aPublications.
4.Prasanna,Chandra.
,“I
nvest
mentAnal
ysi
sandPortfol
ioManagement ”
,Tat
aMcGr
aw
Hil
l.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
5.Vohra,N.D.,
andB.R.Bagri,Fut
“ ur
esandOpt
ions”
,2nded.(2003)
,Tat
aMcGr
awHi
l
l
Publi
shingCompanyLt d.
6.Prasanna,Chandr
a.,Howt
“ oWinInv
est
mentGame” ,TataMcGrawHi l
l
.
Note:Latestedi
ti
onoft extbookmaybeused.

ENVI
RONMENTALSCI
ENCE(CMC305)
COURSE OBJECTI VE:Environmentalscienceist he f
iel
d ofsci
encethatstudies t
he
i
nt er
acti
onsofthephysi
cal,chemical
,andbi ol
ogi
calcomponentsoftheenvi
ronmentand
also the rel
ati
onshi
ps and effects of these component
s witht he or
ganisms in
theenvir
onment.

Ev
aluati
on
Examinat
ionTi
me=Thr ee(3)hour
s
Cl
ass:B.
COM.3r
dSemest
er Maximum Marks=100
[I
nter
nalAssessment(
30)&Univer
sit
yExaminat
ion
(70)
]
Lectur
es:85

Ecosy st ems and how t hey wor k: Ty pes of Eco- Sy stems,Geospher e–

UNI
T1
Biospher eandHy dr ospher eint roduct ion.Maj or issuesof Bi
odi ver sit
y,Biospher eres
erves,Nat ional Par ksandsanct uar i
es,Nat ur alResour ces.( 14l ect ures)
Concept of sust ainabi l
ity and i nternat i
onal ef for t
s f or env ir
onment al
UNI
T2 protect ion: Concept ofSust ainabl eDev el
opment ,
Emer genceof Env ir
onment alIssue
s, ( 14l ect ur es)
Renewabl eandnon, renewabl er esour ces: Def iningresour ces, classificati
onof reso
urces, soi landl anddegr adat i
on, economi cdev el opment andresour cesuse,
UNI
T3
Ener gy needs, renewabl eandnonr enewabl eener gyresour ces, i
nt roductiontosol are
nergy andi tsav ailabi li
ty,windpower andi t
spot ent i
al,hy dropower asacleansour ceofe
nergy ,coal ,
oil,nat uralgaset c.introduct i
ont obi o-fuel.( 14l ect ures)
Wat er Pol lut ion:Wat erresour cesof India,
Hy drol ogical Cy cle,
met hodsof watercons
ervationandmanagement ,groundandsur facewat erpol lution.
UNI
T4
Recy clingandmanagement ofwat erandwast ewat er(domest icandi ndustrial
).
Wat erbor nedi seasesandheal threlatedissues. St epst akenby Gov t.
tocontrolwat erp
oll
ution.( 14l ect ur es)
AirPol lut i
on: Ai rpol l
ut i
onandai rpol l
utants, sour cesof airpol l
ut i
onandi tseffectedon
humanheal thandv eget ations. Gr eenhouseef fect ,
global warmi ng,stepstakenby Go
UNI
T5
vernment t ocont rolairpoll
ut ion.Noi sepol lutionandi tsimpact sonhumanheal th.( 14
l
ect ures)
SolidWast e:Muni cipal SolidWast eManagement ,
segr egat i
on, disposal met hods, co
UNI
T6 mpost ing, landf i
llsitesetc.Hazar douswast emanagement ,biomedi calwast emanag
ement (15l ectures)

Cour
seOut
comes:

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Att
heendoft
hiscour
se,
thest
udent
swi
l
lbeabl
eto
1.Appl ysystemsconcept sandmet hodologiest oanaly
zeandunder standinter
actions
betweensoci alandenv ir
onment alprocesses.
2.Reflectcriti
call
yaboutt heirrolesandident i
tiesascit
izens, consumersandenv i
ronmental
actorsinacompl ex, i
nterconnectedwor l
d.
3.Demonst rat
epr ofi
ciencyi nquantit
ati
vemet hods,quali
tativ
eanal y
sis,cri
ti
calthi
nking,and
writ
tenandor alcommuni cationneededt oconducthi gh-levelworkasi nt
erdi
scipli
nary
schol ar
sand/ orpractit
ioners.
4.Under standtheut i
li
tyofenv ironmentalsour ces.
5.Analy zetheecosy stem andabl etounder standt hedi
fferenttypesofpol l
uti
onsincount r
y.

Text
Books
1.Gupt
aN. C.Soci
; alAudi
ti
ngof
Env
ironment
alLawi
nIndi
a,
edi
tedbook,
NewCent
ury
Publ
i
cat
ions,Del
hi-
2003.
2.Div
an,ShyamandRosenCeranzAr
; min.Envi
ronmental
LawandPol
icy
inI
ndi
a,
Cases,
mat
eri
alsandst
atut
es,
secondedit
ion,
OxfordUniver
sit
yPr
ess,
2001.
3.Uber
oi,
N. Env
K.
; ironment
alManagement
,Ex
cel
Books,
NewDel
hi,
2000.
4. Agarwal
,A,
NaraiS.
n; Stat
eof
Indi
a’
sEnv
ironment
,Publ
i
shedby
Cent
ref
orSci
enceand
Env
ironment
,NewDel
hi,
1999.
5. Ambasht ,
R.S.
andP.
K.Ambasht
;Envi
ronment
andPol
l
uti
on-
AnEcol
ogi
cal
Appr
oach,
thi
rdedi
ti
on,
CBSPubli
sher
s,NewDel
hi,
1999.
6. Joseph,
Casi
o,Woodsi
de,
Gay l
eandMit
chel
l,
Phil
i
p.I
SO14000gui
; de-
Thenew
Env
ironment
alManagement
Standards,
McGrawHil
l
,NewYor
k,1996.
7. Tit
enberg, Env
Tom.
; ironment
alandNat
ural
Resour
ceEconomi
cs,
Har
per
Col
l
insCol
l
ege
Publ
i
shers,
1996.
8. Cant
er,
Lar
ry Env
W.
; ironment
alI
mpact
Assessment
,secondedi
ti
on,
McGr
awHi
l
l,
NewDel
hi,
1996.
9. Chapman,
J.L.
and,
M.J.
Rei Ecol
ss; ogy
,Pr
inci
plesandAppl
i
cat
ions,
Cambr
idge
Uni
ver
sit
yPr
ess,
1995.
10.Shaur
,Kr
au,
JackJ,
Risti
nen&Robent
A.Ener
; gyandPr
obl
emsof
aTechni
cal
Soci
ety
,
JohnWi
ley
&Sons,
NewYor k,
1993.
11.Sayr
e,Don.
;I
nsideISO14000.TheCompeti
ti
veAdv
ant
ageof
Env
ironment
al
Management,
StLuciePressDel
rayBeach,
Fl
ori
da.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

MANAGERI ALECONOMI CS(CME306)

Object
ive:Tofamil
iar
izethest
udent swiththeunder standingandpr oceduresof
managerial
economics.Casestudiesandpr oblemsinv ol
vingissuesinmanager ial
economicsarerequir
edtobedi scussed.
Evaluat
ion
Examinati
onTi me=Thr ee( 3)hours
Cl
ass:B.COM.3rdSemest er Maximum Mar ks=100
[I
nternalAssessment (30)&Universit
yExaminat
ion
(
70)]
Lectures:85

Introduct i
ont oEconomi cs; Nat ureandScopeofManagementEconomi cs,
UNI
TI Si gnificancei ndecision-maki ngandf undament alconcept s.Objecti
vesofa
fir
m.
(Lectur es:17)
DemandandDemandFunct ion, l
awofdemand, whydoest hedemandcur ve
UNI
TII slopedownwar ds?Fact or sdet erminingdemand, elast
icit
yofdemand, Pri
ce
elasticityARandMRcur v es.
Themeani ngofSuppl y,suppl yf unction,,
rel at
ionshi pbet weenpr i
ce&
quant itysupply,lawofsuppl y, whydoest hesuppl ycur veslopeupwar d?,
elasticityofsuppl y
,factor sdet erminingelast ici
tyofsuppl y.
(Lectur es:17)
Product i
onconcept s&anal ysis;Product i
onf unct i
on,singlevari
able-l
awof
UNI
TII
I variablepr oporti
on,twov ari
abl e-Lawofr et urnst oscal e.
Costconceptandanal ysis, shor t-
runandl ong- r
uncostcur vesandi ts
manager i
aluse.
(Lectur es:17)
Mar ketst ructuresandpr iceandout putdet ermi nat i
onunder–per fect
UNI
TIV compet iti
on,monopol y,monopol ist
iccompet i
ti
onandunderol i
gopol y
.Non-
pricecompet i
ti
on–adv er ti
singexpendi ture.Gov t.polici
estowar dsmonopol y
andcompet iti
on.
(Lectur es:17)
UNI
TV Theor yofFact orPricing: Mar ginalProduct ivi
tyTheor yofDistri
butionRent,
Wages, I
nterest,Pr
of i
t.Nat ional I
ncomeAnal ysis: Vari
ousconcept s,
Measur ementandEconomi cWel fare.(Lect ures:17)
Outcome:Att
hesuccessfulcompleti
onofthispaper,thest
udentwil
lbeabl
eto:
1.Understandthebasicconceptsofmanagerialeconomics.
2.Learntheappli
cati
ons&i mplementat
ionofr ul
einthefiel
dofmanagement
.
Suggest
edReadings:

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
1.Damodar anSuma–Manager ialEconomi cs(Oxford2006)
2.Hir
scheyMar k–Economi csforManager s( Thomson, IndiaEditi
on,2007)
3.PetersenCrai
gH.etal
.–Manager ial
Economi cs(PearsonEducat i
on,2006)
4.Domi ni
ckSalvat
ore-Manager i
alEconomi cs(Oxford,2007)
5.Atmanand–Manager ial Economi cs(ExcelBooks, 2007)
6.MithaniD.M.-Pri
nci
plesofEconomi cs(Hi malayaPubl i
shingHouse, 2005)
.
7.DwivediD.N.-ManagerialEconomi cs(VikasPubl i
cati
on, 7thEditi
on)
8.KoutsyannisA-Moder nMi cr
oeconomi cs( Macmi ll
an,2ndEdi t
ion)
Not e:Latestediti
onoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

COSTACCOUNTI
NG(CMC401)

Objecti
ve:Toacquir
econceptualknowledgeoftheCostAccount ingandt opr ovide
knowledgeaboutthetechni
quesforprepari
ngaccount sindiffer
entbusi nessor gani
zat
ions.
Evaluation
ExaminationTime=Thr ee(3)hours
Cl COM.4thSemest
ass:B. er Maxi mum Mar ks=100
[I
nter
nal Assessment (30)&Universi
ty
Examination( 70)]
Lectur
es:68,PracticalLab: 34

Intr
oduct ion, Meaningofcost ,cost i
ngandcostaccount ancy; scope,
UNI
TI objectives, advantagesandl imi tati
onsofcostaccount ing;Costaccount i
ng
vis-
à-visFi nancialaccount i
ng; Instal
lati
onofcost ingsy stem; costuni t
,cost
centers, classifi
cati
onofcost ingmet hodsandt echniques; andt heirmerit
s
anddemer its;el
ement sofcost ,preparati
onofcostsheet .(Lect ures:17,
Practical Lab: 9)
Impor tanceandneedf ormat erial
cont rol
;Mat erialpurchasepr ocedur e;
UNI
TII Stores
functions: receivi
ng,inspecting, st
or i
ng, i
ssueofmat erials;mat er i
als
costing–pr ici
ngofr ecei
pts, prici
ngofi ssues; LIFOandFI FOmet hods,
storesl edger ,i
nventorycont roltechniques–EOQ, l
evelsofi nv entor y
,ABC
analysis, PerpetualInventorySy stem. (
Lect ur
es: 17,Pract i
cal Lab: 9)

UNI
TII
I Meani ngofSt andardcost i
ng, idletime, overtime, workst udy ,methodstudy
,
TimeandMot i
onSt udy .Standar dCost i
ng, Mar ginal costing,Process
cost ing.( Lectures: 17,Pr acticalLab: 9)
Ov er heads, Meani ngandcl assificati
onofov erheads; all
ocationand
UNITIV appor ti
onmentofov er heads; meani ngandmet hodsofov erhead
absor ption.Budget arycont rol–mast er,sales,cashbudget .(Lectures:
17,
Pr act i
cal Lab:7)
Outcome: Atthesuccessf ulcompl etionoft hispaper ,t
hest udentwi l
lbeabl eto:
1.Under standt hebasi cconcept sofcostaccount i
ng.
2.Learnt heappl icati
ons&i mpl ement ationofr ul
eofaccount i
ngi ncost i
ng.
SuggestedReadi ngs:
1.RaviM.Kishor–Cost&ManagementAccount i
ng( Taxmann, 1st Ed.)
2.CostAccount s;S.P.Jai n&K. L.Nar ang, Kal yani Publi
sher ,7thedi ti
on.
3.CostAccount i
ng; M. Y.Khan&P. K.Jai n, TataMcGr awHi ll,6thedi t
ion.
4.Pract
icalCost ing; P.C.Tulsian, VikashPubl i
shingHouse, NewDel hi.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
5.Aror
aM N–CostandManagementAccount ing(VikasPubli
shi 8th Ed.
nghouse, )
6.CostAccount
ing,
BBaner j
ee;
Prent
iceHallofIndi
aPv t
.Ltd.
,NewDel hi
.
7.CostAccount
ing,
Nigam andJai
n,Prent
iceHallofIndi
aPv t
.Ltd.,
NewDelhi.

Not
e:Lat
estedi
ti
onoft
extbookmaybeused.

AUDITING(CMC402)
Objectiv
e:Toprovi
deknowledgeofauditi
ngpr i
nci
ples, procedur esandtechniquesin
accordancewithcur
rentl
egalrequi
rementsandpr ofessional standards.
Evaluati
on
ExaminationTime=Thr ee(3)hours
t
h
Class:B.
COM.4 Semest er Maxi mum Mar ks=100
[I
nter
nal Assessment (30)&Universi
ty
Exami nation(70)]
Lectur
es:85

Audit i
ngConcept s:Nat ureObj ecti
veandbasi cpr i
nci plesofaudi ti
ng,
UNITI l
imi t
at i
onsof
Audit i
nget hi
cal pr i
nci plesandconceptofaudi tor’
si ndependence
Relationshi pofaudi ti
ngwi t
hot herdisciplines.(Lect ures: 20)
Internal control andi nter nal check:element sofi nternal cont r
ol,r
ev i
ewand
UNITII Document ation, cont rol checkl i
st,testsofcont rol,appl icationofconceptof
mat erialit
yandaudi trisk, conceptofi nternal audit,Inter nal contr
ol under
comput erizedaudi t.
AuditPr ocedur e: Vouchi ng; v er
ifi
cationofAsset sandl iabi l
i
t i
es.(
Lect ures:
25)
Auditsampl i
ng: Ty pesofsampl ing,testchecki ng, techni quesoft estcheck,
UNITII
I sampl ingr isk,audi tsampl ingandsampl ingmet hods, compl i
ancet estsand
subst ant i
vet ests, audi tingi ndept h.(Lect ures:20)
Auditr epor t;qual i
fications, disclai
mer s, adverseopi nion, di
sclosures,
UNITIV auditor’sr eportsandcer ti
fi
cat es,Audi tattestationandcer t
ifi
cati
on.
(Lectur es:20)
Outcome:Atthesuccessf ulcompl etionoft hispaper , thestudentwi l
l beabl eto:
1.Underst andt hebasi cconcept sofaudi ti
ng.
2.Learntheappl i
cat i
ons&i mpl ement ati
onofr uleofaudi t
ingi nbusi ness.

SuggestedReadi ngs:
1.Auditi
ngandAssur anceStandardsi
ssuedbyt heICAI,NewDel hi.
2.Princi
plesofAudi tandI nt
ernalAudit
ingbyDhr ubaDutachowdhury,New Cent
ral
Book
AgencyP.Lt d.Kolkata.
3.Pri
ncipl
esandPr acti
ceofAuditi
ngbyR. G.Saxena,Himalay aPubli
shi
ngHouse,
Mumbai.
4.Contempor aryAuditi
ngbyKamal Gupt
a,TataMcGr awHil
l Publ
ishi
ngCo.Lt
d.
5.I
nternati
onalAccount i
ng,bySaudagaram, TaxmannI ndi
a,NewDel hi.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
6.AinapureandAinapure,Audi
ti
ngandAssur
ance,PHILear
ningPvt
.Ltd.
,NewDel
hi.
7.Auditi
ngbyS.K.DuttaChoudhury
,NewCentr
alBookAgency,Kol
kata.
Note:Latestedi
ti
onoft extbookmaybeused.

INCOMETAXLAW &PRACTI CE(CMC4 03)

Object
ive:Toprovi
debasi cknowl
edgeandequi pstudentswithappli
cati
onofpr i
nci
ples
andprovisi
onsofI
ncome- TaxAct
,1961.
Evaluat
ion
Examinat
ionTime=Thr ee(3)hour
s
Cl
ass:B.COM.4th Semest
er Maximum Mar ks=100
[
InternalAssessment (
30)&Univer
sit
yExaminat
ion
(
70)]
Lectures:68,Pract
icalLabs:34

Intr
oduct ion :Meani ng and t erms used :Per son,Assesse,Pr evi
ous y ear,
UNI
T Assessmenty ear ,Income, GrossTot al I
ncome, Tot al Income, incomewhi chdoesnot
I form par toft ot ali ncomeAgr icul turalI ncome,Taxev asi
on,av oidance,and t ax
planning.
Resident ialSt atus :Rul esf ordet ermi ni ngr esident ialst atusofI ndividual,
HUF,Fi r
m
andCompany ,needt odet ermi ner esident ialstatus, Inci denceof
taxandr esident ial status, Lect ures:13
Income f rom Sal ary :Sal ary ,Al lowances,per qui sites and r et i
rementbenef i
ts,
UNI
T deduct i
ons, comput ati
onofsal ar yi ncome.Pr actical probl ems
I
I Incomef rom HousePr oper ty: Annual Val ue,letoutpr oper ty
, sel
f-occupi ed
Proper t
ies, deduct ions, comput ationofhousepr oper tyi ncome.Pr actical pr
oblems.
Lectures:13, Pract icalLabs:8
Incomef rom Busi ness&Pr ofessi on: Depr eciat i
onandot herper mi ssi
bl edeductions,
UNIT Disall
owabl eexpenses, incomeandex pensesofi llegal business,comput at
ion
I
II ofBusi nessi ncome.Lect ures:13, Pr act i
calLabs:8
Capitalgai ns:Meani ngofCapi talasset s,typesofcapi talassets,t ransfer,costof
UNI
T acquisiti
on,costofi mpr ov ement ,sel lingex penses,t reatmentofadv ancemoney
I
V recei
ved, exempt ions, comput at i
onofcapi talgains.
Incomef rom ot hersour ces:Speci fici ncome,deduct ions, grossing-up, comput ati
on
ofincomef rom ot hersour ces, Lect ur es:13pr acticalLabs: 8

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
UNI
T RebatesandRel i
ef’
s, Setof fandcarryforwardoflosses,
deductionoftaxat
V sources.Paymentofadv ancet ax,
Clubbingofincome, Deduct ionsunderChapterVI(rel
atedtoindivi
dual
sandfir
ms)
Assessmentofi ndiv
idual s&f ir
ms( si
mplepr obl
ems)
Deduct i
ons(rel
atedtoi ndividual
s&f i
rms)Assessmentofi ndiv
iduals&fi
rms
(si
mpl eprobl
ems)Lect ures:16Pr act
icalLabs:10

Outcome: Att hesuccessf ulcompl eti

onoft hispaper
,thestudentwil
l beablet o:
1.Under standt hebasi cconcept sofincomet ax.
2.Lear nt heappl i
cations&i mpl ementat ionofrul
eoft axi
ngener all
ife.
Suggest edReadi ngs:
1.VinodK.Si nghania:Students’Gui detoIncomeTax, TaxmannPubl icati
ons,KapilSi
nghani
a
NewDel hi.
(Lat estEdi
ti
on)
2.Mehr otra: IncomeTaxLaw&Account s, Sahity
aBhavan,Agra(Lat
estEdi t
ion)
3.Bhagav atiPr asad:LawandPr acti
ceofI ncomeTaxi nIndi
a,NewAgeI nternati
onal
Publi
sher s,NewDel hi.
4.Gov ernmentofI ndi
a-IncomeTaxManual (Lat
estedit
ion)
5.I
ncomeTaxActandLat estFinanceAct
Note:Lat estedi ti
onoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

ENTREPRENEURSHI PDEVELOPMENT(CME404)
Objecti
ve:Thepur
poseofthepaperistounderstandi
ngaboutent repreneurshi
p
developmentandcreat
ivet
hinki
ngandbehav i
orforeffecti
venessatwor kandinli
fe.
Evaluati
on
ExaminationTime=Thr ee(3)hours
t
h
Cl
ass:B.COM.4 Semest er Maximum Mar ks=100
[
Int
ernalAssessment (30)&Universi
ty
Examination(70)]
Lect
ures:85

Ent r
epr eneur shi p:Def initi
on of Ent repr eneur ,I nt ernaland Ext ernal
UNITI Fact ors,Funct i
onsofanEnt repr eneur ,Ent r
epr eneur ialmot ivat i
onand
Bar ri
ers,Cl assi ficationofEnt repr eneur ship,Theor yofEnt r
epr eneurshi p,
ConceptofEnt repr eneur shi p,Dev elopmentofent repr eneurshi p;Cultur e,
stagesi nent repr eneur ialpr ocess.Lect ur es: 25
Creat ivi
ty and Ent repr eneur ialPl an:I dea Gener ation,Scr eeni ng and
UNITII Project I dent ification, Cr eat ive Per formance, Feasi bil
i
ty Anal y sis:
Economi c, Mar keting, Fi nanci al and Techni cal ; Pr oject Pl anning,
Evaluat ion,Moni toring and Cont rolsegment at ion.Cr eati
v e Pr oblem
Solv i
ng:Heur istics,Br ainst ormi ng,Val ueAnal ysi s,Innov ati
on.Lect ures:
20
Internat i
onalEnt repr eneur shipOppor t
uni ti
es:Thenat ur eofi nternational
UNITII
I entrepr eneur shi p,I mpor tance ofi nter nationalbusi ness t ot he firm,
Internationalv ersusdomest i
cs’ent repr eneur ship,St agesofeconomi c
dev elopment .I nstitut i
onal suppor tf or new v ent ures: Suppor ting
Organi zat i
ons;I ncent ivesandf acili
ties;Fi nanci alI nst i
tutionsandSmal l
scaleI ndust ries, Gov t .Pol iciesf orSSI s. Lect ures: 20
Fami l
y and Non Fami ly Ent repr eneur : Rol e of Pr of essional s,
UNITIV Prof essional i
sm v s.f ami lyent repr eneur s,Rol eofWomanent repreneur ,
Vent ureCapi tal:Vent urecapi t al,Nat ur eandOv erv i
ew,Vent urecapi tal
process, locatingv ent ur ecapi tal ists.Lect ures:20
Outcome:Att
hesuccessf ulcompl etionoft hispaper ,thest udentwi llbeabl et o:
1.Understandt hebasi cconcept sofEnt r
epr eneur shi p.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
2.Lear ntheappl ications&i mplement ationofr uleEntrepreneurshi
p.
Suggest edReadi ngs:
1.Couger ,
C-Cr eativi
tyandI nnovat
ion( I
PP, 1999)
2.NinaJacob, -Cr eativi
tyinOr gani
sations( Wheel er,1998),4thEdi
ti
on.
t
h
3.Jonne&Ceser ani -Innov ati
on&Cr eativi
ty( Crest)2001, 5 Editi
on.
4.BridgeSetal -Under standingEnterpri
se:Ent repreneurshipandSmal lBusiness(Pal
grav
e,
t
h
2003) ,6 Edi t
ion.
5.Hol t-Entrepreneur ship: NewVent ureCr eation( Pr
entice-Hall
)1998,13thEdi
tion.
Note:Lat esteditionoft extbookmaybeused

MONEYANDFI NANCI ALSYSTEM (CMC405)

Objecti
ve:Toprovi
dethestudentabasicknowledgeofmoney&f
inanci
alsy
stem andt
o
famil
iar
izethem wi
thmajorfi
nancialser
vicesi
nIndi
a.

Eval
uati
on
ExaminationTime=Thr ee(3)hours
Cl COM.6th Semest
ass:B. er Maximum Marks=100
[
Int
ernalAssessment(30)&Univer
sit
y
Examinat
ion(70)]
Lect
ures:85

Money :Meani ngandchangi ngr el

ati
v ei mpor t
anceofeach;Hi gh-power ed
UNITI money- meani nganduses;Sour cesofchangesi nhi ghpower edmoney .
Funct ions;Al t
er nativemeasur est omoneysuppl yi nI ndia–t heirdi f
ferent
component s.
Lect ures:20
Finance: Roleoff inancei naneconomy ;Kindsoff i
nance; Financialsystem;
UNITII Component s;Fi nanci alintermedi ar
ies;Mar ketsandi nst rument s,andt hei r
funct i
ons.
Lect ures:20
IndianBanki ngSy st em:Def initionofbank;Commer cialbanks–i mpor t
ance
UNITII
I andf unct i
ons;St ructureofcommer cialbanki ngsy stem i nI ndia;Balance
sheetofaBank;Meani ngandi mpor t
anceofmai nl iabili
ti
esandasset s;
Regi onal ruralBanks;
Lect ures:25
TheReser v
eBankofI ndi a:Funct i
ons;I nstrumentsofmonet aryandcr edi t
UNITIV cont rol;Mai nf eatur esofmonet arypolicysi nceindependence.
Lect ures:20
Outcome:Att hesuccessf ul compl etionoft hispaper ,thestudentwi l
l beablet o:
1.Understandt hebasi cconcept soff inanci alsystems.
2.Learntheappl ications&i mplement ationofr ulemoney&f inance.
SuggestedReadi ngs:
1)Fabozzi-Foundat i
onsofFi nancial Mar ket sandI nstituti
ons(PearsonEducat i
on,3rdEd.)

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
2)KhanM Y-FinancialServi
ces( Tat
aMcGr awHi ll
,1998), 9thEditi
on.
3)Machiraj
uHR-I ndianFinanci alSyst
em (VikasPubl i
shingHouse) ,7thEdi
ti
on.
r
d
4)BholeLM -Fi
nancialInsti
tuti
onsandMar ket s(TataMcGr aw- Hil
l,
3 edi ti
on,2003)
5)Sri
vastav
a,R.
M &Ni gam Di v
y a-ManagementofFi nancial Insti
tut
ions( Hi
malaya,2003)
st
6)GurusamyR-FinancialServices&Mar ket
s( Thomson, 1 Edi ti
on)
Note:Lat estedit
ionoft extbookmaybeused.

I
NDUSTRI ALECONOMI CS(CME406)
Objective:Tofamili
ari
zethestudentswi t
ht heunder standingandpr ovisi
onsofindustri
al
economi cs.Case studies and pr
oblems i nvolv
ing issues ini ndustri
aleconomi cs ar
e
requir
edt obediscussed.
Evaluati
on
Examinati
onTi me=Thr ee( 3)hour
s
Class:B.
COM.4t hSemest er Maxi mum Mar ks=100
[
InternalAssessment (30)&Uni versit
yExaminat
ion
(
70)]
Lectures:85

Framewor kofI ndust r

ialEconomi cs: Conceptandor ganizationofaf irm -
UNI
TI Owner shipcont rolandobj ect
ivesofaf i
rm -Passi v eandact i
vebehav i
oroff i
rm-
Size,Gr owt h,Pr ofi
t abili
ty,Pr oduct i
v i
ty,Ef fi
ciency and Capaci ty Uti
liz
ation -
Conceptandmeasur ement-Rol eofI ndustriali
zationinEconomi cDev elopment-
Factorsforandagai nsti ndustri
al dev el
opment .20lect ures
Industri
alLocat ion and Regi onalDev el
opment :Det erminants ofI ndustri
al
UNI
TII Locati
on-Techni cal ,economi c,i nfr
astructuralandot herf act
or s-Theor i
esof
i
ndustriallocat ion-Weber ,AugustLosch,Sar gantFl orence-Dev elopmentof
Backwar dRegi ons-Gov ernmentPol i
cyandappr oachf ort hedev elopmentof
backwar dr egions-RecentPr ogr amsf orDev el
opmentofBackwar dRegi ons.20
Lectures
Industri
alSt ructur eandI ndustrialProduct i
v it
y:Economi esofsi ze:Economi esof
UNI
TII
I size,verti
calandhor izont ali
ntegr ati
on,di versifi
cat i
on,economi esofscal eand
scope.Mer ger ,acqui siti
onandt akeov er
,Economi esofl ocationandspat i
al
struct
ure.Economi csofowner shipst ruct
ur e,Indust ri
alPr oduct i
vi
tyi nIndia-
LaborPr oduct i
v i
ty-Fact orsi nfluencing the l aborpr oductiv
ity-Pr oductivi
ty
TrendsinI ndia20l ect ures.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
I
ndust ri
alPol i
cies and Legi sl
ations:Cl assi
ficat
ion ofIndustr
ies -I ndustr
ial
UNITIV Pol ici
esandI ndustrialLegisl
ati
onsi nI ndia,Rol eofPubli
candPr ivat
eSect ors-
I
ndust ri
alSickness.Economi csofNon- Pr i
ceDeci si
onoff i
rm:Resear chand
Dev el
opmentandI nnov ati
on:R & D ex penditur
e decisi
on,Financing R &D,
Relati
onshipbet weenR & D andv aluati
on,Economi csofR & D,St ructureof
Mar ketandR&D, TransferofTechnol ogy .25lectures
Outcome:
Atthesuccessf ulcompl etionofthispaper ,thest udentwil
lbeableto:
1.Understandt hebasicconcept sofindust r
ialeconomi cs\.
2.Learntheappl i
cati
ons&i mpl ement at
ionofr uleofeconomi csinindust
riall
i
fe.

Suggest
edReadi ngs:
1.Ahluwali
a, I.
J:Indust
rialGr owthinI ndia(Oxfor
dUni v
ersit
yPress,NewDel hi,1985)
th
2.Barthwal,R.R:Industr
ialEconomi cs(Wi l
eyEaster
nLt d,NewDelhi,1985),6 Edi t
ion.
3.Cherunil
am F:I ndustri
alEconomi cs:IndianPerspecti
ve(3rdEdi ti
on)( Hi mal
ay a
Publishi
ngHouse, Mumbai ,1994)
4.DesaiB:I ndust ri
alEconomyi nI ndia( 3r
dEdi t
ion)(HimalayaPubl i
shingHouse,
Mumbai ,1999)
5.Hay D and D J Mor ris:I ndustr
ialEconomi cs:Theor y and Evidence ( Oxf
ord
Universi
tyPr ess,NewDel hi,
1979)
6.Kuchhal S.C.:I
ndustri
alEconomyofI ndi
a(5thEditi
on)(Chai
tanyaPublishingHouse,
All
ahabad, 1980)
7.Note:Latestedi ti
onoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

FI
NANCI
ALMANAGEMENT(CMC501)

Obj
ecti
ve:Tofami
li
ari
zethestudent
swi
tht
hepr i
ncipl
esandpracticesoff i
nanci
al
management.
Evaluati
on
Examinati
onTime=Thr ee(3)hour
s
Cl COM.5thSemest
ass:B. er Maximum Mar ks=100
[I
nter
nalAssessment(30)&Uni ver
sit
yExaminat
ion
(
70) ]
Lectur
es:68,Pract
ical
Labs: 34

Financi alManagement – I ntroduct i

on t of inance,obj ect i
ves of f i
nanci al
management–Pr ofitmaxi mizationandweal thmaxi mi zation.Changi ngr oleof
UNI
T1
financemanager s.Or gani zation off inance f unct ion.Fi nanci alManagement -
meani ng obj ecti
v es,scope and f unct ions,f unct ionalar eas of Fi nanci al
management , Fi
nanci al Deci si
ons.Lect ures:17, Pract icalLabs:7
Inv estmentDeci si ons–Ti meVal ueofMoney ,Inv est mentev aluationtechni ques
– Netpr esentv alue,I nt ernalrat eofr eturn,Modi fi
edi nt ernalr ateofr eturn,
Pr ofit
abi l
it
yi ndex,Pay backper i
od,Di scount edpay backper iod,Account i
ngr ate
UNI
T2
ofr eturn.Est imat i
onofcashf lowf ornewpr oject ,replacementpr ojects.Anal ysi
s
ofFi nanci alSt atement s:St atementofchangei nFi nancialposi t
ionFunds- Flow
Anal ysiscashFl ow Anal ysis,cashv olumepr ofitAnal ysis,Fi nancialAnal ysi
s
throughl everages.Lect ur es:17, Pr acticalLabs:7
Wor ki
ng Capi t
al Management – f actor
s i nfluencing wor ki
ng capi tal
requi r
ement s. Cur rent asset pol i
cy and cur rent asset f inance pol icy.
UNI
T3
Det ermi nati
onofoper atingcy cl
eandcashcy cle.Est i
mat ionofwor kingcapi tal
requi r
ement sofaf i
rm.Cash, Invent ory&Recei vabl esManagementLect ures:12,
Pr acticalLabs:7.
UNI
T4 Capi talSt ruct ure Deci sions – Pl anni ng t he capi talst ructure.Lev erages –
Det ermi nati
on ofoper ating lever age,f inanciall ev erageand t otalleverage..

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Divi
dend poli
cy(Onlybasi c Theories)Fact ors af
fecti
ng the divi
dend pol
icy-
div
idendpoli
cies.Lectures:14,Pract i
calLabs:7
Sourcesoflongt ermf undsCostofcapi tal–basicconcept s.Costofdebenture
UNI
T5 capit
al,
costofpr efer
entialcapi
tal
, costoft er
ml oans,andcostofequitycapital
.
Costofr et
ainedear nings.Determi nati
onofWei ghtedav eragecostofcapi t
al
(WACC)andMar ginalcostofcapital.Lectures:12,Pract
icalLabs:6

Outcome: Att hesuccessf ulcompleti

onoft hispaper ,t
hestudentwi l
lbeableto:
1.Under standt hebasi cconceptsoffinanci almanagement .
2.Learnt heappl i
cat i
ons&i mplement ationofr uleofmanagementi nthefi
eldof
f
inance.
SuggestedReadi ngs:
1)PandeyIM -Fi nanci al Management( Vikas, 2004, 9thEd.)
2)VanHor ne-Fi nanci al ManagementandPol icy(PearsonEducat i
on,2003,12thEd.
)
3)KnottG-Fi nanci alManagement( Palgrav e,2004)
4)KhanandJai n-Fi nanci alManagement( TataMcGr awHill
,3rdEd.)
5)PrasannaChandr a-Fundament al
sofFi nanci alManagement( TMH, 2004)
6)RPRust agi -Financi alManagement( Galgot ia,
2000, 2ndreviseded.)
7)LawrenceJ.Gi tman-Pr i
ncipl
esofManager ialFinance(PearsonEducat i
on,2004)
8)RaviM.Ki shor-Fi nanci alManagement( Taxmann, 1stEd.)
.
9)Damodar an–Cor por ateFinance–Theor y&Pr acti
ce( Wil
ey,1stEd.)
Note:Latestedi tionoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

COMPANYLAW(CMC502)
Obj
ecti
ve:Theobj
ect
iveofthecourseistoimpar tbasicknowledgeoftheimpor t
ant
companylawsal
ongwithrel
evantcaselaw.
Eval
uati
on
Exami nationTime=Thr ee(3)hours
Cl COM.5thSemest
ass:B. er Maximum Marks=100
[Int
er nalAssessment(30)&Univer
sit
y
Examinat
ion(70)]
Lectures:85

CompanyI ntroduct ion:Meani ngofShar es:-Shar eandst ock;Al l

otmentof
UNI
TI Shares;Shar ecer tif
icat eandshar ewar rant;Tr ansferandTr ansmissionof
shares;cal lsandFor feit
ur eofshar es.Sur r
enderofshar es.Shar ecapi tal:-
Meani ngandf ormsofcapi tal;Alterationofshar ecapi t
al;Reduct i
onofshar e
capital;Fur t
heri ssueofshar ecapi t
al;Ri ght sofpr e-empt i
onofshar es.
Sharehol ders and Member s:-Di fference bet ween Shar eholders and
member s;Modesofacqui r
ingmember ship;t er
mi nat i
onofmember ship;
whomaybemember s?Ri ghtsandLi abili
tiesofmember s.(Lect ures:20)
Format ionofCompany :Pr omot i
onofcompany ;Funct i
onsofpr omot er;
UNI
TII i
mpor tanceofpr omot er;Pr omot er’sr emuner ation; l
egalst atusofPr omot er;
Rightsofpr omot ers;Dut i
esofpr omot ers;Li abili
tiesofpr omot ers;Pr e-
i
ncor por ation cont ract s,I ncor poration and commencementofBusi ness.
Prospect us:- def i
ni ti
on;cont ents;st atement i nl i
en of pr ospect us;
misleadi ngpr ospect usandi t
sconsequences.(Lect ur es: 20)
Memor andum of Associ ation: Meani ng, i mpor tance, cl auses of
UNI
TII
I memor andum ofassoci ationandt hei rAl teration,doct r
ineoful tr
a-v ives,
Arti
cles ofAssoci ation:-Meani ng;cont ent s;alter ati
on ofar ti
cles of
associ ation;const r
uct ive not i
ce and doct rine ofi ndoormanagement .
(Lect ures:20)
Borrowi ng Power s:Debent ur es and Char ges.Meet i
ng ofCompany :-
UNI
TIV Essent ialsofv al
i
dmeet ing;meet i
ngsofShar ehol ders:-St atutorymeet ing;

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Annualgener al
;meeti
ng;Extr
a-or
dinarygener
almeet i
ng;meeti
ngsofboar d
ofdirectors;Proxy;Voti
ng,Not ice,Agenda and Mi nut
es ofmeet ings
.Dir
ectors:-Dut ies,Powers,Li abi
l
iti
es,Appointmentand r emovalof
di
rectorsWi ndi
ngUp:-Meaning;Compul sor
ywindingup;Volunt
arywinding
up;Windingupundert hesupervi
sionofcourt
;consequencesofwindi
ngup.
(Lectures:25)

Out
come:Atthesuccessfulcompleti
onofthispaper
,thest
udentwi
ll
beablet
o:
1.Understandt
hebasi cconceptsofcompany.
2.Lear
nt heappl
icat
ions&i mplementat
ionofrul
eoflawsincompanyl
i
fe.

SuggestedReadings:
1.CompanyLaw&Pr act
ice-A.K.majumdar &G.K.Kapoor ,TaxmannPubl i
cation.
t
h
2.CompanyLaw-Vi jayGupta, K.
C.Gar g,KalyaniPubl
ishers.(7 Edi ti
on)
5.Compani esActandCor porateLaws, BharatLawHousePv tLt d,NewDel hi
(8thEdi
ti
on)
3.CompanyLaw&Pr act
ice-N.D.Kapoor ,SultanChand&Sons. (
2102Edi t
ion)
4.CompanyLaw-P. P.S.Gonga, S.Chand&CompanyLt d.,
NewDel hi
.(9thEditi
on)
t
h
5.BusinessLaw-M.C.Kuchal ,VikasPublishingHouse,NewDel hi(
12 Edi tion)
6.CompanyLaw-Si ngh,Auter,EasternBookCompany ,Lucknow.
Note:Latestedi
ti
onoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

GOODSANDSERVI
CESTAX( 1(CME503)
GST)&CUSTOMSLAW-

Object
ive:To acqui
re conceptualknowledge oft he Goodsand ser vicest ax(GST)&
CustomsLawandt outi
lisetheknowledgeinthefi
eldofTaxat i
on.
T
Eval
uati
on
Examinati
onTime=Thr ee(3)hour s
Cl COM.5th Semest
ass:B. er Maximum Mar ks=100
[I
nter
nalAssessment (
30)&Uni ver
sityExaminat
ion
(70)
]
Lectures:68,Practi
cal
:34

Int
roduct ion:-
UNI
TI Amendmentt oconst i
tutionandGST- Applicabi
l
ityofGST-TypesofGST-Goods
andSer vi
cesTaxCounci l-Meani ng&scopeofSuppl yundersect ion7oft he
CGST Act–i nwar dandout wardSuppl y-CompositeSupply -
pri
ncipalSuppl y
-
MixedSuppl y
Lectur es:12
GSTRegi stration:
UNI
TII Personsl i
ablef orGSTr egistrati
on,AggregateTurnover-Personsnotl iabl
efor
Registration-Compul soryRegi str
ati
oncasesundersect ion24oft heCGSTAct -
Applicabilit
yofComposi tionLev y-RateofTaxofComposi ti
onLev y-Condit
ions
andr estrict
ionsf oroptingf orcomposi ti
onLev y.
Lectur es:15, Practi
calLabs:12
Levy, Collecti
onofTax, Rev erseCharges:
UNI
TII
I ChargeofCGSTundersect ion9oft heCGSTAct -Secti
on9( 3)&9( 4)oft he
CGSTAct -ListofGoodswher erever
seChar geIsapplicabl
e-Li stofser vi
ces
underRev erseChar ge-Exempt iontoreverseChargeasperCent r
alGov ernment
noti
fication
Lectur es:15, Practi
calLabs:12

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Time&Val ueofSuppl yintheGSTPr ocedure:
-
UNI
TIV TimeofSuppl yofGoodsundersect i
on12oft heCGSTAct -Ti
meofSuppl yof
Servicesundersect ion13oft heCGSTAct -Changei nr at
eofTaxi nrespectof
suppl yofGoods&ser v
ices.
Valueofsuppl yofGoods/ser v i
ceswher econsiderati
onisnotwhol lyi n
money -Valueofsuppl yofGoods/ servi
cesorbot hbet weendisti
nctorr elated
persons,ot herthant hroughanagent -v al
ueofsuppl yofgoodsr ecei ved
throughanagent -Valueofsuppl yofGoodsorser v
icesorbot hbasedoncost
-.
Resi dualMet hodfordet er
mi nat
ionofv al
ueofsuppl yofGoodsandSer vices
orbot h-Deter
minati
onofVal ueunderRul e32- Val
ueofsuppl yofser v i
cesi n
caseofaPur eAgent .
Lectur es-15Practi
calLabs:10
UNI
TV Cust omsAct1962:
Customsdut y:Importantdefinit
ions,t y
pes,importance,document sr equired
forimpor tandexportprocedure:Expor tPromot i
onScheme.Lect ures:8

Out
come:Atthesuccessfulcompleti
onofthispaper
,thest
udentwi
l
lbeabl
eto:
1.Understandt
hebasi cconceptsofGST&Cust omsLawsand.
2.Lear
nt heappli
cati
ons&i mplementat
ionofrul
eofGSTenabli
ngt
ocarryoutt
hej
ob
ofGSTpr act
it
ioner
.

Suggest
edr
eadi
ng:
-

1.TheCent r
alGoodsandSer vi
cesTaxAct ,2017.
2.TheIntegrat
edGoodsandSer v
icesTaxAct ,
2017.
3.TheUni onTerri
toryGoodsandServicesTaxAct,2017.
4.Custom Act,1962
5.GoodsandSer v
icesTax-Parv
eenGupt aandR.K.Tyagi,SBPDPublishi
ngHouse,Agr
a
6.GSTandCust om Law-AnoopModiandMaheshGupt a,
SBPDPubl i
cati
on,Agra
7.GoodsandSer v
icesTaxincl
udingCustomsDut yAct-Prof
.C.K.ShahandProf.S.
K.Mangal
,RBD
Publi
shingHouse, Jaipur
8.GoodsandSer v
icesTax(GST)–Dr .H.C.Mahrotr
aandPr of.V.
P.Aggarwal,
Sahit
yaBhawanPub

Not
e:Lat
estedi
ti
onoft
extbookmaybeused

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

I ANECONOMY(CME504)
NDI
Obj
ect
ive:Thi
scour
seseekst
oenabl
ethest
udentt
ogr
aspt
hemaj
oreconomi
cpr
obl
emsi
n
I
ndi
a
andt
hei
rsol
uti
on.
Eval
uati
on
ExaminationTime=Thr ee(3)hours
Cl COM.5thSemest
ass:B. er Maximum Marks=100
[
Int
ernalAssessment(30)&Univer
sit
y
Examinat
ion(70)]
Lect
ures:85

Basi
cIssuesi
nEconomi
cDev
elopment(
15Lect
ures)
UNI
TI ConceptandMeasur
esofDev
elopmentandUnder
dev
elopment
;Human
Dev
elopment
Basi
cFeat
uresoft
heI
ndi
anEconomyatI
ndependence(
15Lect
ures)
UNI
TII Composi
ti
onofnat
ional
incomeandoccupat
ional
str
uct
ure,
theagr
ari
an
sceneandi
ndust
ri
alst
ruct
ure

Pol
icyRegi
mes(
15Lect
ures)
UNI
TII
I a)Theev
olut
ionofpl
anni
ngandi
mpor
tsubst
it
uti
ngi
ndust
ri
ali
zat
ion.
b)Economi
cRef
ormssi
nce1991.
c)Monet
aryandFi
scal
pol
i
cieswi
tht
hei
rimpl
i
cat
ionsoneconomy
Gr
owt
h,Dev
elopmentandSt
ruct
uralChange(
15Lect
ures)

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
UNI
TIV (
a)Theexper
ienceofGr
owt
h,Dev
elopmentandSt
ruct
ural
Changei
n
di
ff
erentphasesofgr
owt
handpol
i
cyr
egi
mesacr
osssect
orsand
r
egi
ons.
(b)TheI
nst
it
uti
onal
Framewor
k:Pat
ter
nsofasset
sowner
shi
pin
agr
icul
tur
eandi
ndust
ry;
Pol
i
ciesf
orr
est
ruct
uri
ngagr
ari
anr
elat
ionsandf
or
r
egul
ati
ngconcent
rat
ionofeconomi
cpower
;
(
c)Changesi
npol
i
cyper
spect
ivesont
her
oleofi
nst
it
uti
onal
framewor
k
af
ter1991.
d)Gr
owt
handDi
str
ibut
ion;
Unempl
oymentandPov
ert
y;Human
Dev
elopment
;
Env
ironment
alconcer
ns.
(e)Demogr
aphi
cConst
rai
nts:
Int
eract
ionbet
ween
popul
ati
onchangeandeconomi
cdev
elopment
.
UNI
T-V Sect
oralTr
endsandI
ssues(
25Lect
ures)
a)Agr
( icul
tur
eSect
or:Agr
ari
angr
owt
handper
for
mancei
ndi
ff
erentphases
ofpol
i
cyr
egi
mesi
.e.pr
egr
eenr
evol
uti
onandt
het
wophasesofgr
een
r
evol
uti
on;
Fact
orsi
nfl
uenci
ngpr
oduct
ivi
tyandgr
owt
h;t
her
oleof
t
echnol
ogyandi
nst
it
uti
ons;
pri
cepol
i
cy,
thepubl
i
cdi
str
ibut
ionsy
stem and
f
oodsecur
it
y. b)I
( ndust
ryandSer
vicesSect
or:Phasesof
I
ndust
ri
ali
sat
ion–t
her
ateandpat
ter
nof
i
ndust
ri
algr
owt
hacr
ossal
ter
nat
ivepol
i
cyr
egi
mes;
Publ
i
csect
or–i
tsr
ole,
per
for
manceandr
efor
ms;
Thesmal
lscal
esect
or;
Rol
eofFor
eigncapi
tal
.
c)Fi
( nanci
alSect
or:
Str
uct
ure,
Per
for
manceandRef
orms.For
eignTr
adeand
bal
anceofPay
ment
s:St
ruct
ural
ChangesandPer
for
manceofI
ndi
a’
sFor
eign
Tr
adeandBal
anceofPay
ment
s;Tr
adePol
i
cyDebat
e;Ex
por
tpol
i
ciesand
per
for
mance;
Macr
oEconomi
cSt
abi
l
isat
ionandSt
ruct
ural
Adj
ust
ment
;Indi
a
andt
heWTO,
Rol
eofFDI
,Capi
tal
accountconv
ert
ibi
l
ity
,(25Lect
ures)
Suggest
edReadi
ngs:
1.Mi
shr
aandPur
i,I
ndi
anEconomy
,Hi
mal
ayaPaubl
i
shi
ngHouse
2.I
CDhi
ngr
a,I
ndi
anEconomi
cs,
Sul
tanChand&Sons
3.Gaur
avDut
tandKPM Sundar I
um,ndi
anEconomy
,S.Chand&Company
.
4.Bhagwat
i,J.andDesai
,P.I
ndi
a:Pl
anni
ngf
ori
ndust
ri
ali
zat
ion,
OUP,
Ch2.
5.Pat
nai
k,Pr .SomeI
abhat ndi
anDebat
esonPl
anni
ng.T.J.By
res(
ed.
).TheI
ndi
an
Economy
:Maj
orDebat
essi
nceI
ndependence,
OUP.
6.Ahl
uwal
i
a, ekS.St
Mont ate-
lev
elPer
for
manceunderEconomi
cRef
ormsi
nIndi
ainA.O.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Kr
ueger
.(ed.
).Economi
cPol
i
cyRef
ormsandt
heI
ndi
anEconomy
,TheUni
ver
sit
yof
Chi
cagoPr
ess.
7.Dr
eze,
JeanandAmar
tyaSen.Economi
cDev
elopmentandSoci
alOppor
tuni
ty.
.
8.Khanna, .Fi
Sushi
l nanci
alRef
ormsandI
ndust
ri
alSect
ori
nIndi
a.Economi
candPol
i
tical
Weekl
y.Vol
.34.No.45.
9.Rangar
ajan, .I
C.andN.Jadhav ssuesi
nFi
nanci
alSect
orRef
orm.Bi
mal
Jal
an.( .The
ed)
I
ndi
anEconomy
.Oxf
ordUni
ver
sit
yPr
ess,
NewDel
hi.
Not
e:Lat
estedi
ti
onoft
extbooksmaybeused.

MANAGEMENTACCOUNTI NG(CME505)
Objective:Toacquaintt
hest udent
swi t
hbasi cconcept susedinmanagementaccount ing
andv ari
ousmet hodsinv
olvedincostascertainmentsystems,anduseofdat aforpl
anning,
controlanddecisi
onmaki ng.
Evaluat
ion
Examinat
ionTime=Thr ee(3)hours
t
h
Class:B.COM.5 Semest er Maximum Mar ks=100
[I
nternalAssessment(30)&Univer
sit
yExaminati
on
(
70)]
Lectures:85

ManagementAccount ing:Meani ng,objecti

ves,scope and f uncti
ons of
UNI
TI managementaccount ing;Rol e ofmanagementaccount ing in decisi
on
making; Management account i
ng v s. fi
nanci
al account i
ng and cost
accounting.Toolsandt echni quesofmanagementaccount i
ng.
Lectures:20
Cost-Volume-Profit Anal y
sis:Br eak-
ev en anal
ysis-
algebr
aic and gr aphi
c
UNI
TII methods.Cont r
ibution/sal esr ati
o,keyf act
or.Marginofsaf ety.Angleof
i
ncidence.Det er
mi nati
onofcosti ndi
ff
erencepoint.
Lectures:25
Budget i
ngf orProfitPlanningandCont rol
:Meaningofbudgetandbudget ar
y
UNI
TII
I control
;Obj ecti
ves;Mer it
s and l i
mitati
ons;Types ofbudget s;Fixed and
Fl
exiblebudget i
ng;Cashbudget ,sal
esbudget,productionbudget,Zerobase
budgeting.
Lectures:20

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
CashFl owSt atement :Meani ng,natureandConceptofcashf l
owst atement
UNITIV ( AsperAs3).Pr eparati
onofcashf l
owSt atementandi tsanal y
sis.
Lectures:20
Outcome:Atthesuccessf ulcompl eti
onoft hispaper,thest udentwi l
lbeabl eto:
1.Under standthebasi cconcept sofmanagementaccount i
ng.
2.Lear ntheappl i
cati
ons&i mpl ement at
ionofr ul
eofaccount ingint hefi
eldof
management .
SuggestedReadings:
1)KhanandJai n-ManagementAccount i
ng(TataMcGr aw- Hi
ll,
2000, 3rdEd.)
rd
2)PandeyIM -ManagementAccount ing(Vi
kas,2004, 3 Ed. )
3)Bhatt
acharyyaSKandDear denJ-Account ingforManagement( Vikas,1987, 8thEd.)
4)SahafM A-ManagementAccount ing:Pri
ncipl
esandPr act
ice(Vikas,2000, 1stEd.)
5)RaviM.Kishor–Cost&ManagementAccount i
ng(Taxmann, 1stEd.)
6)RaviM.Kishor–Adv ancedManagementAccount i
ng( Taxmann, 1stEd.)

TRAININGANDDEVELOPMENT(CME506)
Object
ive:Tot rai
nt hestudent
stounder standt hel
earningenv ir
onmentofaf ir
m.
Theknowl edgesoobt ainedwil
lmaket hem capableofpr ov i
dingtr
aini
ngt oHuman
Resourceofabusi nessfir
m.
Eval
uation
Exami nationTime=Thr ee(3)hours
Cl
ass:B.COM.5thSemest er Maximum Mar ks=100
[
InternalAssessment (30)&Univer
sit
y
Examinat
ion( 70)]
Lect
ures:85

Trai
ning:Meani
ng & Concept,Tr ai
ning vs.Dev elopmentv s.Education,
UNI
TI checkli
sttoavoi
dtrai
ningpit
fall
s,ThePhi l
osophyofTr aini
ng,Appl
icabil
ity
oft rai
ning,ar
eas,types,met hods,Sy stematic Appr oach t
o Tr ai
ning,
Evaluati
on,met
hodsofEval
uation.Lectur
es: 20
Trai
ningNeedAssessment :Determinati
onofTr ainingNeeds,Approaches
UNI
TII toTr ai
ningNeedsAssessment ,TNA CycleofEv ents.Designi
ngTr ai
ning
Programmes,Met hods ofconduct i
ng Tr aini
ng,Ev aluati
on ofTr ai
ning
Programmes
Lectures:20

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Execut ive Dev elopment and Car eer Planning: Introduct
ion,Concept ,
UNITII
I Def initi
on,I mpor tance,St eps i nt he Organi zat
ion of a Management
Dev elopmentPr ogram,Met hods/ Techni
quesofManagementDev elopment
Progr ams,andSel ect i
onofaSui tableMet hod,ConceptofCar eer,Career
Stages,car eeranchor ,careerdev elopment,car eermanagement .Lectures:
25
Successi onPl anni ngandHRD i nI ndi
a:Successi onPl anni
ng,theI ndian
UNITIV Scenar io,Successi onManagement ,HRD,Ev oluti
onofHRD,Cont r
ibuti
ons,
Desi gningHRDSy st ems, HRDi nIndianIndustryLectures:20
Outcome:Atthesuccessf ulcompl etionoft hispaper,thestudentwi l
lbeableto:
1.Underst andt hebasi cconcept soft rai
ning&dev el
opment .
2.Learnt heappl i
cat
ions&i mplement ationofr ul
eoft r
aining.

SuggestedReadi ngs:
1.Hur l
ock.,Eli
zabethB-Per sonali
tyDev elopment(TataMcGr awHi l
l,1stEd.)
2.Udai Par
eek-Under standingOrganizationalBehaviour(Oxford,2ndEd.)
3.SahuR. .
K.-Tr ai
ningforDev elopment( ExcelBooks, 1stEd.)
4.TapomoyDeb-Tr ai
ning&Dev el
opmentConcept s&Appl i
cation(AneBooks, 6thEd.)
5.Friedman&Schust ack-Per sonali
ty: Cl
assicTheoriesandModer nResear ch(Pearson)
6.Ly nt
on&Par eek-Tr ainingforDev elopment( Vi
staarPubl i
cati
on,2ndEd. )
7.Hal lCal
vinS.etal -TheoriesofPer sonalit
y(Wil
ey -
IndiaTextBooks, 4thEd.)
Note:Latestediti
onoft extbookmaybeused.

DI
GITALMARKETI
NG(CME507)
COURSE OBJECTI
VE:Itis onlyskil
l
s and notdegree t
hatcan hel pyou grow.After
compl
eti
onofthesyl
labusyouwi l
lbecomeanexpertindigi
talmarketi
ng.
Itaddsval
uable
ski
l
ls&knowl
edgethatwil
lhelptobecomeasuccessf
ulDigit
alMarketer
.

Eval
uati
on
ExaminationTime=Thr ee(3)hours
Cl COM.5thSemest
ass:B. er Maximum Marks=100
[
Int
ernalAssessment(30)&Univer
sit
y
Examinat
ion(70)]
Lect
ures:85

Whati smar ket

ing,Whati sDi gi
talMar keting,Under standingMar keting
Process, Why Di gital Mar keti
ng Wi ns Ov er tradit
ional Market i
ng,
UNI
T1 Understandi
ng Digit
alMar keti
ng Pr ocess,I ncreasing Visibi
li
ty:
Whati s
vi
sibi
li
ty? Ty pes of v isibi
li
ty, Exampl es of v i
sibi
li
ty, Visitors
Engagement :
Whati sengagement ?Whyi ti si mpor t
ant?Exampl esof
engagement ,
Bri
nging Tar geted Tr affi
c:I nbound,Out boundConv erting
Traff
ici nto Leads:Types of Conv er
sion,Under standing Conv ersion

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
ProcessRet ent i
on:Whyi tisImpor tant ?Ty pesofRet ent ionPer for mance
Eval uat ion:Whyi tisI mpor tant?Tool sNeeded( Lect ur es- 15)
Internet ,Di ffer ence bet ween I nter net& web,Under standi ng websi tes,
Under standi ngdomai nnames&domai next ensi ons, Whati swebser v er&
web host ing,Di ffer ent t ypes of web ser v ers,Di ffer ent t ypes of
websi tes: Based on f unct i
onality , Based on pur pose Pl anni ng &
UNI
T2 Concept ual izing a Websi te:Booki ng a domai n name & web host ing,
Addi ngdomai nnamet owebSer v er ,Addi ngwebpages&cont ent ,Addi ng
Plugi nsBui l
di ngwebsi teusi ngCMS i nCl ass:I dent ify ingobj ect iveof
websi te, Deci dingonnumberofpagesr equi red, Planni ngf orengagement
opt i
ons,Cr eat ingbl uepr i
ntofev er ywebpage,Best& Wor stExampl es
(Lect ur es- 14)
E-mai lMar ket ing,How emai lwor ks,Chal l
engesf acedi nsendi ngbul k
emai l
s, Howt oov ercomet hesechal lenges, Typesofemai l mar ket ing-Opt
-i
n&bul kemai l
ing, Set ti
ngupemai lmar ket i
ngaccount ,Bestpl at formst o
do opt -i
n emai lmar ket i
ng,Set ting up l i
sts & web f or m,Cr eating a
broadcastemai l
,aut or esponder ,Set ti
ngupaut or esponder s,How t odo
UNI
T3
bulkemai li
ng
LeadGener at i
on,I mpor tanceofl eadgener ati
on,Under st andi ngl andi ng
pages, Under st andi ngt hank- youpage, Landi ngpagev /swebsi te, Ty pesof
l
andi ngpages,A/ Bt est ing,How t odoA/ Bt est i
ng,Conv er ti
ngl eadsi nto
sales,Cr eat ingl eadnur turingst rat egy ,Under st andi ngl eadf unnel ,St eps
i
nl eadsnur tur i
ng( Lect ur es-14)
Googl eAdwor ds: Under standingi nor gani csear chr esul ts,I ntroduct iont o
Googl eAdwor ds&PPCadv erti
sing,Ov erv iewofMi cr osof tAdcent er( Bi ng
&Yahoo) ,Set t
ingupGoogl eAdwor dsaccount .Under standi ngAdwor ds
accountst ruct ure:Campai gns,Adgr oups,Ads,Key wor ds,et cTy pesof
Adv er ti
si ng campai gns-Sear ch,Di splay ,Shoppi ng & v ideo,Di fference
UNI
T4 bet weensear ch&di spl aycampai gn
Googl e Anal yti
cs, How Googl e anal y t
ics wor ks,Under st andi ng Googl e
anal ytics accountst ruct ure,Under standi ng Googl e anal ytics i nsight s,
Under standi ngcooki et racking,Ty pesofcooki et racki ngusedbyGoogl e
anal ytics, St ar t
ingwi thGoogl eanal ytics, Howt osetupanal y
t i
csaccount .
(Lect ur es- 14)
Soci alMedi a,Under st anding t he exi st ing Soci alMedi a par adi gms &
psy chol ogy ,How soci almedi amar ketingi sdi fferentt hanot hers,For ms
ofI nter netmar ket i
ng. FacebookMar ket ing:I ncr easi ngf ansonf anpage,
Howt odomar ket i
ngonf anpage, Fanengagement ,Impor t antappst odo
UNI
T5
fanpagemar keting, Facebookadv er t
ising, TypesofFacebookadv ertising,
Under standi ng edger ank and ar t of engagement . Li nkedI n
Mar ket i
ng: Under standi ngLi nkedI n,Companypr of i
lev sI ndi vi
dualpr of il
es,
Under standi ngLi nkedi ngr oups, Howt odomar ketingonLi nkedI ngr oups,
Increasi ngROIf rom Li nkedI nads,Li nkedi npubl ishi ng,Companypages,

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Advonl inkedI n,Displayv /stextTwi t
terMar keting:Understandi ngTwi tter
,
Tool st ol isten & measur e,I nf l
uence on Twi tt
er:Tweet Deck,Kl out,
Peer I
ndex,How t o do mar keti
ng on Twi tt
er,Adv ert
ising on Twi tter
,
Creatingcampai gns, Typesofads, Toolsf ortwi tt
ermar ket ing.(Lectures-
14)
Video Mar ket ing:Under standi ng Video Campai gn,Impor tanceofv i
deo
mar keting,Benef i
tsofv ideo mar keti
ng,Usi ng YouTube f orbusi ness,
Dev el
opi ng YouTube v ideo mar keti
ng St rategy ,Bringi
ng v i
sit
orsf rom
UNIT6
YouTubev ideost oy ourwebsi te,Cr eati
ng Vi deo ADgr oups,Tar geting
Options,Under standingBi dSt r
ategySEO:I ntroductiont oSERP,sear ch
engines,How sear chengi neswor k,Maj orf unct i
onsofasear chengi ne,
keywor ds, Di fferenttypesofkey wor ds, (
Lect ures-14)
CourseOutcomes:
Attheendofthiscour se,t hest udent swi llbeabl eto
Attheendofthiscour se,t hest udent swi llbeabl eto
1.Applyef fecti
v ewr i
ttenandor al communi cationski l
lst obusinesssi tuati
ons.
2.Analy zethegl obal digitalbusinessenv i
ronment .
3.Analy zethelocal digital businessenv i
ronment .
4.Usecr iti
cal t
hinki ngski l
lsinbusi nesssi t
uat i
ons.
5.Applyanet hical under standi
ngandper spect i
vet obusi nesssi t
uations
6.Under stoodt hepr oandconsofdi gitalmar keting.

MANAGEMENTOFFI
NANCI
ALSERVI
CES(CME508)
COURSEOBJECTI VE:Thi
scourseint
endst oenhancet heknowl edgeoft hestudent
son
assetbased fi
nanci
alser
vicesand advi
soryservicesof fered bynon banki ng fi
nance
companies.
Evaluati
on
Examinati
onTi me=Thr ee( 3)hours
Cl
ass:B.COM(Hons) Maximum Mar ks=100
5t hSemester [
Mid-ter
m( 30)&End- term( 70)
]
Total Lect
ur e-
85

Fi
nancialServices-Meaning, t
ypesandthei
rimportance.
I
ndianFinancialSy stems:Anov ervi
ewofIndianfi
nancialI
nsti
tut
ions,Types
UNI
T1
offi
nancialservices-banki
ngcompani esvsnon-bankingcompanies,Roleof
Banki
nginstituti
oni neconomydev elopment
.
ConceptofFi nanci alSer
vices,ref
ormsinfinanci
alsectors,r
ecentissue&

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
chal lengesi nf inanci al serv i
cesi nIndi a,RBIActFr amewor k
Mut ual fundsi nI ndi a-Concept sandr egul atoryframewor k(Lect ure-15)
Fund/ Asset based f inanci al ser vices: i ntroduct i
on, l ease f inancing,
UNIT2 adv ant ages/ disadv ant ages,f inancialev aluati
onofl easing.Hi re-purchase
fi
nance,f inanci alev aluat ion,consumercr edit,Fact oring and f or f
eit
ing,
housi ngf i
nance, vent urecapi talfi
nanci ng.(Lect ure-14)
Fee- based/Adv isor yFi nanci alSer vices:i ntroduct i
on,mer chantbanker s
UNIT3 Por tfoliomanager s,r egistration,obl igationandr esponsi bil
ities,pr ocedure
fori nspect ion,act i
oni ncaseofdef ault,pre-i
ssueandpost -issueobl i
gati
on
andr equi r
ement s. (Lect ur e-
14)
Banki ng I nstitutions Commer ci
al & co- oper ativ
e banks,i ntroduction,
li
abi l
itiesandasset s, conceptofl endingandpor tfoli
ochoi ce, capi t
al baseof
UNIT4
banks, prof i
tabili
ty .
Plast icMoney— Conceptanddi f
ferentf or msofpl asti
cmoney-cr editand
debi tcar ds.Concept sofI nternat i
onal Banki ngi nIndia(Lect ur e-14) .
Non- Banki ng Fi nanci alI ntermedi ar i
es:scope and meani ng ofNBFCs/
UNIT-5
MNBCs/RNBCsSmal lsav i
ng,pr ov i
dentf unds,pensi onf unds,I nsurance
compani es-typesofI nsur anceandr egul atoryframewor k(Lect ure-14)
UNIT6 Cr edit–Rat i
ng:i nt roduct ion,r egul
at oryf ramewor k,creditr atingagenci es-
Cr i
sill t d,I CRA Lt d,CARE l td FITCH r ati
ngs I ndia,r ating pr ocess and
met hodol ogy ,
r atingsy mbol sandgr ades(Lect ure-14)
CourseOutcomes:
Aft
ercompletet hiscour sest udent swi l
l abl
et o
1. Descr
ibethedimensi
onsofperf
ormanceandr i
skrel
evanttofi
nancialf
irms.
2. Cal
culat
econtemporarymeasur
esoff i
nanci
almeasuresofperf
ormanceandr i
sk.
3. Descr
ibecontemporar
ymanagerialr
iskmanagementov er
sightprocessesandExpl
ainhow
thef i
nanci alservicescomponenti ndustr
ies( i
nsurance,banking,securi
ti
es,realest
ateand
fi
nanci alplanning)i nteract.
4. De si
gnhedgi ngstr ategiestomanagemar ketr i
sks( e.
g.,curr
ency,commodi t
y,economicand
polit
ical).
5. Evaluatet heeconomi cenv i
ronmentandt hei mpactofgov ernmentaleconomicpoli
cieson
consumer sandf inanci al i
nsti
tuti
ons.
6. De scri
bet heimpactt hatf inancialinnov at
ion,adv ancesi ntechnology,and changesin
regulationshashadont hestruct
ureoft hef i
nancialfi
rms/ i
ndustr
y.

TextBooks:
1.L.M Bhole-f
inanci
alInst
it
uti
on&mar ket(
TMH)
2.M.YKhan&P.KJai n–financi
almanagement
,(TMH)
3.3.H.
R.Machi
raj
uMer
chantbanki
ng–Pr
inci
ples&Pr
act
icesNewAgeI
nter
nat
ional
Pvt
.Lt
d.
Ref
erenceBook:
1.IM Pandey
-Fi
nanci
alManagement(
Vikas)
,9/
e,2005

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

ORGANIZATIONALBEHAVI OR(CME509)
Object
ive:Todevelopatheoreti
calunder
standingamongst udentsaboutt hestruct
ureand
behavi
oroforganizat
ionasitdevelopsovertime.Thecour sewi l
lalsomaket hem capabl
e
ofreal
i
zingthecompet i
ti
venessforfi
rms.
Eval
uati
on
ExaminationTime=Thr ee(3)hours
Cl COM.5thSemest
ass:B. er Maximum Mar ks=100
[I
nternalAssessment(30)&Uni ver
sity
Examinati
on(70) ]
Lect
ures: 85

Focus and Purpose:Def i

nit
ion,need and importance ofor ganizat
ional
UNI
TI behav ior– Nature and scope – Fr ame work – Or gani
zat i
onalbehav ior
model s
Lectures:20
Indi
vidualBehavi
or:Personali
ty–t ypes–Factor sinfl
uencingper sonali
ty–
UNI
TII Theories–Learning–Ty pesoflearner
s–Thel ear
ningpr ocess–Lear ni
ng
theori
es – Organizat
ionalbehav i
ormodi f
icat
ion.Misbehav i
or– Ty pes –
Management I nter
vention, Emot i
ons- Emot i
onal Labour –

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Emot i
onal I
nt el
li
gence–Theor ies, Atti
tudes–Char acter istics–Component s
– For mat i
on– Measur ement -Val ues. Percept i
ons– I mpor tance– Fact or
s
i
nfluenci ngper cept i
on–I nterper sonalper cept i
on-I mpr essi onManagement ,
Mot ivation–i mpor tance–Ty pes–Ef fectsonwor kbehav ior.
Lect ures:25
Group Behav i
or : Or gani zat ion st ructure – For mat ion – Gr oups i n
UNITII
I or gani zat i
ons – I nfl
uence – Gr oup dy nami cs – Emer gence ofi nformal
l
eader sandwor kingnor ms– Gr oupdeci si
onmaki ngt echni ques–Team
building-I nterper sonal relations–Communi cati
on–Cont rol.
Leader ship and Power :Meani ng – I mpor t
ance – Leader ship styl
es –
Theor ies– Leader sVsManager s–Sour cesofpower– Powercent ers–
PowerandPol i
tics.
Lect ures:20
Dynami csofOr gani zationalBehav ior:Or ganizationalcul tureandcl imat e–
UNITIV Fact orsaf fecti
ngor gani zat i
onalcl i
mat e– I mpor t
ance,Jobsat i
sfaction–
Deter mi nant s – Measur ement s– I nf l
uence on behav ior.Or ganizational
change–I mpor t ance–St abi l
ityVsChange–Pr oact i
veVsReact ionchange
–t hechangepr ocess–Resi st ancet ochange–Managi ngchange,St r
ess–
Wor kSt ressor s–Pr ev ent ionandManagementofst ress–Bal ancingwor k
and Li fe.Or gani zationaldev elopment– Char acteristics – obj ectives –
Organi zat i
onal ef fectiveness
Lect ures:20
Outcome:Atthesuccessf ul compl etionoft hispaper ,thestudentwi llbeabl eto:
1.Under standt hebasi cconcept sofor gani zational behav i
or .
2.Learnt heappl i
cations&i mpl ement ationofr uleofor gani zation.

SuggestedReadi ngs:
1.Scher merhor n,HuntandOsbor n,Or ganisationalbehav i
or,JohnWi l
ey,9thEditi
on,
2008.
2.Udai Pareek,Under standi
ng Organisati
onal Behaviour,2ndEdi t
ion,Oxford Higher
Educat i
on, 2004.
3.McShane&VonGl i
nov,Organi
sat
ionalBehav iour,
4t hEdit
ion,Tat
aMcGr awHi l
l
,2007.
4.Hel l
ri
gal,Sl ocum and Woodman,Or gani sati
onalBehav i
or,Cengage Lear ni
ng,
11thEdi ti
on2007.
5.Ivancevich,Konopaske&Maheson, OranisationalBehaviour&Management ,7t
hedi t
ion,
Tat aMcGr awHi ll
,2008
Note:Latesteditionoftextbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

SALESANDRETAI
LMANAGEMENT(CME510)
COURSEOBJECTI VE:Toobt ai
nacust omerser vi
cemanagementposit
ioninwhichmy
peopl
e ski
l
ls and exper
ience i
n probl
em-solv
ing,mentor
ing t
hesal
es team,pr
ovi
ding
cust
omersupportandini
ti
ati
ngexpandedcustomerser
vice.

Ev
aluati
on
Examinat
ionTi
me=Thr ee(3)hour
s
Cl COM.5thSemest
ass:B. er Maximum Marks=100
[I
nternalAssessment(
30)&Univer
sit
yExaminat
ion
(70)
]
Lectures:85

Int
roducti
on t o sales management :Meani ng,Ev al
uation,Impor t
ance,
UNI
T1 PersonalSell
ing,Emer gi
ngTrendsi nSalesManagement ,elementarystudy
ofsal es or
ganizati
ons,quali
ties and responsi
bil
i
ties ofsal es manager.
Typesofsalesor gani
zati
ons.
(Lect ur
es-17)
UNI
T2 Sell
ing skil
ls & Sell
ing st
rategies:Selli
ng and Business St y
les,sell
ing
process,
Management of Sal es Territ
ory Sales t errit
ory, meaning,

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
si
ze(Lect
ures-
17)

UNI
T3 SalesQuota:Meaning,Desi
gni
ng,sal
esquota,pr
ocedureforsal
esquot
a.
Typesofsalesquot
a,Methodsofset
ti
ngsal
esQuota(Lect
ures-
17).

Ret ai
lManagement :Intr
oduction, meaning,Characteri
sti
cs,Retai
l i
ndustr
yi n
UNI
T4
India,Emer genceofor gani
zationsofr etai
l
ing,Ret ai
lLocati
onandLay out
plan,careersinRetaili
ng.(Lect ures-17)
Ret ai
lMar ketsegment ati
on:I ntroducti
ont oMar ketsegment ,Cr i
teri
af or
UNI
T-5 effecti
vesegment ation,Dimensi onsofsegment at i
on,customerpr of
il
es.
Ret ai
li
ng Channels:Pr oducts and mer chandise management ,struct
ure,
natureandchannel ,crit
eriaforsel ecti
onofsuppl i
ers.(Lectur
es-17)

CourseOutcomes:
Attheendofthi
scour
se,
thest
udent
swi
l
lbeabl
eto
1.Defi
neretai
li
ng
2.Underst
andwhatmarketi
ngmeanst obusinessexecuti
vesandacademi
cs
3.Underst
andthewaysthatretail
ersusemarketi
ngtoolsandtechni
quest
oint
eractwi
tht
hei
r
cust
omer s
4.Underst
andthedif
fer
enttypesandsegment ati
onsofmar ket
.
5.Underst
andthesal
eschannel andmarketstr
uctur
e.
RECOMMENDEDBOOKS:
1.Ret
ail
i
ngManagementbySwapnaPradhan,2/
e,2007&2008,
TMH
2.Ret
ail
ManagementbyChet
anBajaj
,OxfordPubli
cat
ion
REFERENCEBOOKS:
1.Sal
es&Ret
ail
ManagementanI
ndi
anPer
spect
ivebyDr
.S.L.Gupt
a,1/
e,2007,
Excel
books
Ret
ail
ManagementbyRosemar
yVar
ley
,MohammedRaf
iq-Pal
grav
eMacmi
l
lan

FINANCI
ALI NSTITUTIONSANDMARKETS(CMC601)
Courseobj ecti
ves:Themainobject
iveofthecour
seistoprovideasoundinformati
onand
knowledgeofbr oadf r
ameworkofFinanci
alSyst
emsandi tsconst
it
uents.
Eval
uati
on
Examinati
onTime=Thr ee(3)hours
th
Class:B.COM.6 Semest er Maximum Marks=100
[
Mid-ter
m(30)&End- t
erm( 70)
]

Tot
alLect
ure-
85

Int
roducti
on:Overv
iewoff inancialmarkets&securi
ties,Roleoff i
nanci
al
i
nstit
uti
ons,deposi
toryandnon- deposit
oryinst
it
utions,consolidati
on&
competit
ionamongf i
nancial i
nsti
tuti
ons,fi
nanci
alconglomer at
es.
Uni
t-I
Overvi
ew oft he Indi
an f inancialsystem incl
uding f i
nancialsector
ref
orms.Othercontemporaryissuesi nfi
nance.
Lectur
es:20

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
DFIsi nI ndia-I DBI,ICI CI,IFCI
,NABARD,RRBs,St ateLevelInstitutions;
NBFCs-
Theirst atus,t ypes,wor ki
ng and st rategiesf orcommer cialv iabili
ty;
Uni
t-I
I
Insuranceor ganizations-Thei rstatus,t ypes,wor kingandst rategi esf or
commer cialv i
abili
ty.
Lectur es:20
Financi al Mar kets: Money mar kets-organizati
on, economi c r ole,
i
nst r
ument s&r egul ati
on.
Uni
t-I
II CapitalMar kets-Pr imar y&Secondar ymar ketsandt heirorgani zation.
Secur i
tymar ketregulat i
onandst abilit
y.Rol eofSEBI .
Lectur es:20
Banki ng:Anov ervi
ew oft hebankingi ndustry,balancesheetofabank,
sources & uses off unds ofbanks,f ee based & of fbalance sheet
activ
ities.Secur it
ization.Bankear nings&bankper f
ormance,inv est ment
banking.
Uni
t-I
V
Bankf ailure& r egulat i
on;Reasonsf orbanksbei ngheav i
lyr egul ated,
bank r un, deposi ti nsurance, capi tal adequacy r egul
ation, bank
exami nat i
onet c.Rol eofRBIandi t
sf unct i
ons.
Lectur es:25

Outcome: Atthesuccessf ulcompl eti

onoft hispaper ,t
hestudentwi l
lbeabl
et o:
1.Under standthebasi cconcept soff i
nancialmanagement .
2.Lear nt heapplications&i mplement ati
onofr uleoffi
nanci almanagement .
Suggest edReadi ngs:
1)Fabozzi -Foundat ionsofFi nanci
alMar ketsandI nsti
tuti
ons( Preti
cehall
,3rdEd.)
2)Parameswar an-Fundament al
sofFi nancialInst
rument s(WileyIndia)
3)KhanM Y-Fi nancialSer vi
ces( TataMcGr awHi ll
,1998)
4)Machi rajuHR-I ndianFi nancialSystem (Vikas,2004)
5)Bhol eLM -Fi nancialInst i
tuti
onsandMar kets(TataMcGr aw-Hi l
l,
3rdedit
ion,2003)
6)Sri
v astava,R.M&Ni gam Di vya-ManagementofFi nancialInstit
uti
ons(Himalaya,2003)
7)Gur usamyR-Fi nancial Serv i
ces&Mar kets(Thomson, 1stEd. )
Note:Lat estediti
onoft extbookmaybeused.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

I
NTERNATI ONALBUSI NESS(CMC602)
Objecti
ve:Toexposest udent
stotheconcept ,i
mpor t
anceanddy nami csof
int
ernati
onalbusinessandIndi
a’
sinv ol
v ementwi thgl
obal busi
nessoper at
ions.
Evaluati
on
Exami nat
ionTime=Thr ee( 3)hours
Cl
ass:B.COM.6th Semest er Maximum Mar ks=100
[I
nternal Assessment(30)&Universit
yExami nat
ion
(
70)]
Lectures: 85

Internati
onaltrade-meani ng, theori
escompar ati
vecost ,
Theor iesof
UNI
TI i
nt er
nat i
onalt
rade, needf orinternat
ionaltrade,gainsfrom internat
ional
trade,termsoft r
adeexpor tandi mpor ti
nIndia.Lectures:20
Mar i
nei nsur
ance, cleari
ngandf orwardingofcar go;int
ernationaltr
ade
UNI
TII practices,t
ari
ffbar r
iers,non-tari
ffbarri
ers,mostf avourednat i
on( MFN)
treatment;dutyent i
tlementpassbook( DEPB); opengener alli
st;r
estri
cted
l
ist,roleofExportImpor tBankofI ndia.Lectures:25

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
For eignexchange, meani ng, met hodsoff oreignpay ment ; det
er minati
onof
UNITII
I exchanger ate; purchasingpowerpar it
y,met hodsofpay mentf or
set tl
ement ,prov i
sionsofFEMAAct 2000; postl i
beralizationexpor t
-i
mport
pol i
cy ,
agenci eshel pinginternat i
onal t
rade.Lect ures:20
Tr adingblocks, regional t
radear rangement( RTA) ;freetr ade
UNITIV agr eement (FTA) ;
internationaltradeenv i
ronment ,sourcesofi nformat ionf orinternati
onal
trade; i
nternational tr
adei nser vices,Gener al AgreementonTr adei n
Ser vi
ces( GATS) ;greenf i
eldinv estment ;
WTOandI ndia,UNCTAD
Lect ures:20
Outcome:Att
hesuccessf ul compl eti
onoft hispaper ,thest udentwi llbeabl et o:
1.Understandt hebasi cconcept sofi nternationalbusi ness.
2.Learntheappl icati
ons&i mplement ationofr ulebusi nessini nter nati
onal busi
ness.

Suggest edReadings:
1)Cher unilam,F-I nt
ernati
onalTradeandExportManagement( Himalay ,13th
a,2007)
Edi
tion.
2)Var shneyR. L,Bhattachar
yaB-Inter
nati
onalMar
keti
ngManagement( Sult
anChand&
t
h
Sons,9 Ed. )
3)Gov t.ofI ndi
a-HandBookofExpor tI
mportPol
i
cy2002-2007( Mi
nist
ryofCommer ce,
I
ndia)
4)KeeganJWar r
en–Gl obalMarketi
ngManagement(Pear
son,7th Edi
ti
on)
Note:Lat estedi
tionoftextbookmaybeused

GOODSANDSERVI CESTAX( GST)&CUSTOMSLAW- 2(CMC603)

Object
ive:To acquir
e conceptualknowl edge oft he Goods and servi
ces t
ax (GST)&
CustomsLawandt outil
i
set heknowledgei nthef i
eldofTaxation.
Evaluation
Exami nati
onTi me=Thr ee(3)hours
Cl
ass:B.COM.6th Semester Maxi mum Mar ks=100
[
InternalAssessment (30)&Uni
versi
tyExaminat
ion
(70)]
Lect ures:68,Pract
ical
:34

INPUTTAXCREDI T
UNI
TI Eli
gible& I nel
i
gibleInputTaxCr edit,Apporti
onmentsofCr edit& Bl
ocked
Credits,TaxCreditinrespectofCapit
alGoods,Recover
yofExcessTaxCr edit
,
Availabil
it
yofTaxCr edi
tinspecialcir
cumstances,Transf
erofInputCredit
(I
nputSer vi
ceDi st
ributi
on),PaymentofTaxes,Ref und,Doctri
neofunj ust
enri
chment,TDS,TCS.Rev erseChargeMechani sm,Jobwor k_
Lectur
es-17,
PracticalLabs-17

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
PROCEDURES
UNITII TaxI nvoice,Cr edi
t&Debi tNot es,Account s&Recor ds,Retur
ns,Audi tinGST,
Assessment :Sel fAssessment ,Summar y & Scrutiny,I
nspect i
on,sear ch,
Seizure&Ar restLectures-17, PracticalLabs-17
SPECI ALPROVI SIONS
UNITII Taxabi
I li
tyofE- Commer ce,Anti-Profit
eering,Avoidanceofdualcont rol,E-
way
bil
ls,Zeror atedsupply, Offences&Penal ties,Appeals&Rev i
sions,Transiti
onal
Provisi
ons, Mi scel
laneousLect ur es-17
CUSTOMSACT1962:
UNITIV Basic Concept s,Ter r
itori
alWat ers,Hi gh Seas,Ty pes ofCust om Dut i
es,
Valuati
on, BaggageRul es&Exempt ions.Lectures-17
Outcome:Atthesuccessf ulcompletionoft hispaper ,thestudentwi ll
beabl eto:
1.Understandt hebasi cconceptsofGST&Cust omsLawsand.
2.Learntheappl ications&i mplement at
ionofr uleofGSTenabl ingtocar r
youtt hejob
ofGSTpr acti
ti
oner .
Suggest
edreading:-
1.TheCent r
alGoodsandSer vi
cesTaxAct ,2017.
2.TheIntegrat
edGoodsandSer v
icesTaxAct ,
2017.
3.TheUni onTerri
toryGoodsandServicesTaxAct,2017.
4.Custom Act,1962
5.GoodsandSer v
icesTax-Parv
eenGupt aandR.K.Tyagi,SBPDPublishi
ngHouse,Agr
a
6.GSTandCust om Law-AnoopModiandMaheshGupt a,
SBPDPubl i
cati
on,Agra
7.GoodsandSer v
icesTaxincl
udingCustomsDut yAct-Prof
.C.K.ShahandProf.S.
K.Mangal
,RBD
Publi
shingHouse, Jaipur
8.GoodsandSer v
icesTax(GST)–Dr .H.C.Mahrotr
aandPr of.V.
P.Aggarwal,
Sahit
yaBhawanPub

Not
e:Lat
estedi
ti
onoft
extbookmaybeused

RESEARCHMETHODOLOGY(CMC604)
COURSEOBJECTIVES:TheObject
iveofthecour
seistoenablethest
udent
s,i
ndevel
opi
ng
themostappr
opr
iat
emet hodol
ogyfort
heirr
esearchstudi
esandtomakefamil
iarwi
tht
he
artofusingdi
ff
erentr
esearchmethodsandtechni
ques

Ev
aluati
on
Examinat
ionTi
me=Thr ee(3)hour
s
Cl COM.6th Semest
ass:B. er Maximum Marks=100
[
Int
ernalAssessment(
30)&Univer
sit
yExaminat
ion
(70)
]
Lect
ures: 85

UNI
T1 Int
roduct
iont oresearchandi tstypes.Basi
cResearch,Appli
edResearch,
Quali
tat
iveResearch,Quantit
ati
veResearch
Howt oselectatopicforstudyproj
ect?(Lect
ures-
11)
UNI
T2 Formulat
ionofobj ecti
ves,Prepareawor kplanandbudgeting,Li
terat
ure

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Rev
iew,
(Lect
ures-
10)
UNI
T3 Study designs:Descr i
pti
v e studi
es,Anal yti
calstudies,Experi
ment
al/
i
nterventi
onstudies( Lect
ures-11)
UNI
T4 Sampl i
ngandi t
st ypes:Sampl ingframe,Probabil
i
tySampl ing,
Non
Probabili
tySampling,Sampl esizeestimati
on,Pil
otTesting
UNI
T-5 Measur ement&Scal i
ng-Measur ementscales,Cl
assi
ficati
on,t
ypes,
i
mpor tanceofscal i
ng(Lectures-10)
Datacol l
ecti
ont echniquesQuest i
onnairesdesigning:Openended
UNI
T-6 Questionnair
e,CloseendedQuest i
onnaire,FormatofSy nopsis,Dissertati
on
andi t
spar t
s(Lectures-11)
DataAnal ysi
s–Edi ti
ng,Coding,Cl
assifi
cation,
Tabulati
onofdat a.Stati
sti
cal
UNI
T-7 Techniques(Cent r
al Tendency,Correl
ati
on,SimpleRegr ession)( Lectures-
10)
I
ntroductiontowr i
ting,ti
psforwrit
inginscienti
ficsty
le,Referencewr it
ing,
UNI
T-8
Reviewinganar t
icle(Lectur
es-11)

CourseOutcomes:
Attheendofthi
scour
se,
thest
udent
swi
l
lbeabl
eto
1.Understandsomebasi cconcept sofresear
chanditsmethodologi
es.
2.I
dent i
fyappropri
ateresearcht opics.
3.Selectanddefineappropriateresearchprobl
em andpar
amet er
s•pr epareapr
ojectpr
oposal
(t
ounder takeaproject).
4.Organizeandconductr esearch( advancedproj
ect
)inamor eappropri
atemanner.
5.Writearesearchreportandt hesis.
6.Writearesearchproposal (grants).

RECOMMENDEDBOOKS:
1.C.R.Kothar
i,ResearchMethodol
ogyMethods&Technol
ogy
2.Trochi
m, ResearchMethod,
3.JaiNarainSharmaResearchMethodol
ogy,

REFERENCEBOOKS
1.Resear
chMethodsi
nManagement,Dr
.Jy
otsnaMehta,Dr
.UmeshGupt
a.
2.Busi
nessResear
chMet
hods,Donal
dRCooper,PamelaSSchi
ndl
er.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

MANAGEMENTOFWORKI NGCAPI TAL(CME605)

Obj
ect
ive:Tounder
stand,anal
yzeandinterpretthemanagementofwor kingcapi
tal.
Eval
uati
on
Examinat
ionTi
me=Thr ee( 3)hour
s
Cl
ass:B.COM.6th Semester Maximum Marks=100
[InternalAssessment(
30)&Universit
yExaminati
on
(70)
]
Lect ures:85
Int
roduct iontoWor kingCapi t al
:Nature,ScopeandDef i
nit
ionofWor king
UNI
TI Capi tal,Wor ki
ngCapi talCy cl
e,AssessmentandComput ati
onofWor king
CapitalRequi r
ement ,Profit
abil
ity–Li
quidit
ytrade-off
,Wor ki
ngCapi t
alPolicy-
Aggr essive&Def ensive.Ov er
viewofWor kingCapi t
alManagement .
Lectures:15
Wor king CapitalFinanci ng:Need and obj ecti
vesoff i
nancing ofwor king
UNI
TII capital,shor
tt er
m cr edit
,mechani sm andcost -
benefitanal
ysisofalter
nat i
ve

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
strategiesf orfinanci ngwor kingcapi t
al:account spay able,tradecr edi
t,bank
l
oans,ov erdr
afts,billdi scount i
ng,commer cialpapers,cer tif
icatesofdeposi t,
factor i
ng,secur edt erml oans,et c;Patternandsour cesofWor ki
ngCapi tal
Financi ngi nI
ndi a,withr ef
erencet oGov ernmentpol i
cies.Lect ur
es:20
Invent ories:meani ng.Si gnif
icanceofi nventoryvaluation.I nventoryRecor d
UNITII
I Sy st ems:per i
odi candper petual.Met hods:FI FO,LI FO, EOQ andWei ghted
Av erage. Sal ient f eat ures of Account ing St andar d ( AS):2 ( ICAI).
(15Lect ur es,
5Pr act i
cal )
Recei vabl es Management :Nat ur e & cost of mai ntaining r ecei
vables,
UNITIV obj ect i
v esofr eceivabl esmanagement ,factorsaffectingsi zeofr ecei
vables,
policiesf ormanagi ngaccount sreceivables,determinat ionofpot enti
alcredit
policy.
Lect ures:15
UNIT-
V CashManagement :Meani ngofCash, Mot ivesforhol dingcash, object
ivesof
cash management ,f actors det ermining cash needs, Cash Management
Model s,CashBudget ,CashManagement :basicst rategies,t echniquesand
processes.
Lect ures:20
Outcome:Att hesuccessf ul compl et i
onoft hispaper ,thestudentwi ll
beabl et o:
1.Under standt hebasi cconcept sofwor kingcapi t
al management .
2.Learnt heappl icat
ions&i mpl ement ati
onofr uleofcapital management .

SuggestedReadi ngs:
1.RangrajanandMi shra-Wor kingCapi
tal
Management( ExcelPublicati
on)
2.Peri
asamy ,P-Wor kingCapi t
alManagement–Theor y&Pr acti
ce( Himalaya,2007)
3.Pandey, I
.M.-Financi alManagement(Vikas,9th Edit
ion)
4.V.K.Bhalla-Wor kingCapi t
alManagement( Anmol Publ i
cati
on),5thEdit
ion.
5.DheerajShar ma-Wor ki
ngCapital
Management( Himal aya,2005)
th
6.RaviM.Ki shore-Fi nancial
Management( Taxmann, 6 Edi tion)
7.Khan&Jai n-Financial Management(TMH, 5th Edit
ion)
Note:Latestediti
onoft extbookmaybeused.

COMPENSATI ONADMI NISTRATI ONSYSTEM(CME606)

Objecti
ve:Toenablet hest
udentstodesi gnandadmi ni
steracompensat i
onsy st
em t
hat
rewardsemployeesfairl
ywhi
lesti
mulatingthem topr ov i
degoodsandser vicesthatsat
isf
y
customerdemandsandper mitt
ingtheorganizati
ont ooper at
eprofit
abl
y.
Eval
uati
on
Exami nati
onTi me=Thr ee(3)hours
th
Cl
ass:B.
COM.6 Semest er Maxi mum Marks=100
[Int
ernal Assessment(30)&Universi
ty
Examinati
on(70)]
Lectur
es: 85

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Compensat ion Management :Concept ualFr amewor k ofCompensat ion
UNITI Management :Conceptand Component sofWages,Theor iesofwages:
Subsi st ence t heor y ,Wage Fund Theor y ,Mar gi nalPr oduct i
v i
tyt heor y,
Resi dual claimantt heor y,bargai ningtheor y .Lectur es: 25
UNITII Met hodsofPay ment , Broad‐bandi ng,Execut ivecompensat ion,emer gi
ng
trendsofcompensat ionmanagementi nITi ndustries.Cr iteri
aofwage
fixation. Lect ures: 20
WageDet ermi nation:Pr i
nciplesofwageandsal aryadmi nistrati
on,Job
UNITIII Ev aluat ion:Concept ,Scope,Met hodsandt echniques,Per formancebased
paysy st ems;Knowl edgebasedpaysy st em,mar ketbasedpaysy stem,
Incent i
v ebasedpaysy stem,Ty pesofi ncent i
vepl ans,Wagedi f
ferent i
als:
Lect ur es: 20
Wage Admi nistration i nI ndia:Wage Pol icyi nI ndi a,Met hodsofwage
UNITIV det ermi nat ioni nIndi a, ThePayCommi ssion, WageBoar ds:Struct ure,Scope
andf unct i
ons, Rol eofCol lectivebar gainingi nwagedet ermi nation,TheRat e
ofMi ni mum WagesAct .Lect ur es: 20
Outcome: Att hesuccessf ulcompl etionoft hi spaper ,thest udentwi l
l beabl eto:
1.Under standt hebasi cconcept sofcompensat i
onmanagement .
2.Lear nt heappl ications&i mpl ement ationofr ulecompensat ioni nt hefieldof
management .
SuggestedReadi ngs:
1.Under st andi ngWageandCompensat ionSy stem, A. M.Shar ma, HPH, 7thEditi
on
t
h
2.Compensat ionandRewar dManagement ,B.D.Si ngh‐EB, 6 Edi ti
on
3.Compensat ion, Mi l
kv i
chetal ,McGr awHi ll
,5thEdi tion.
4.Compensat ionManagementi naKnowl edge–BasedWor ld, Hender sonPear son,6th
Edi
tion
Note:Latestedi tionoft extbookmaybeused.

MARKETI
NGMANAGEMENT(CME607)
COURSE OBJECTI VE:To dev el
op the knowl
edge and ski
ll
s necessarytof or
mul
ate,
i
mplementandcont r
olmarketi
ngstrat
egi
esandtoidenti
fyandanaly
zeopportuni
ti
eswi
thi
n
market
ingenv
ironmentsusingvari
ousstr
ategi
cmarketi
ngmanagementt echni
ques.
Eval
uati
on

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Examinati
onTi me=Thr ee(3)hours
t
h
Cl
ass:B.
COM.6 Semest
er Maximum Marks=100
[
Int
ernalAssessment(30)&Univer
sit
y
Examinat
ion(70)]
Lect
ures:85

Introduct iont oMar ket ing: Def inition, impor tanceofmar ket ing, Cor e
ConceptofMar ket ing, ,t hemar ket ingconcept -sel l
ingVsmar ket ing
UNI T1
concept ,Cust omer -Or i
ent edOr gani zat i
onChar t,I
nt roduct iont ot he
Mar ket ingMi xPsandCs, Gr owi ngr elevanceofmar ket ingi nI ndia.
(Lect ur es-17)
Mar ket ingEnv i
ronment :Macr oenv ironment :Demogr aphi c, Economi c,
nat ur al,technol ogi cal ,pol itic,legal and, soci o-cul t
ur al env ironment ,
UNIT2 Mi cr oenv i
ronment :Suppl iers, Dist ri
but i
onChannel s, Cust omer s,Publ ics,
Compet it
or s,Internal̀`Env ironment ,TheI ndianMar ket ingEnv ironment .
(Lect ur es-17)
Product :Def i
nition, Pr oductst rat egy ,pr oducti nnov at ionanddi ffusion,
Bost onMat r i
x,Ansof fMat rix,Pr oductMi x,Pr oductdev el opment ,Pr oduct
UNI T3
l
ifecy cle
Prici ngDeci sions:Def init i
on,Obj ect ives, Desi gningpr i
ci ngst rategi esand
progr ams,Pr oductMi xPr icing,pr ici ngt echni ques,Set t i
ngPr icingPol icy .
(Lect ur es-17)
Place:Def initi
on,st rat egi es,di st ribution channelst ruct ure,Ty pes of
channel s,meani ng & i mpor t
ance,channel sst r
ategi es,f act orsaf fecting
UNI T4 choi ceofadi stribut i
onchannel .
Promot i
on:Def i
nition,Pr omot i
onSt rategi es,Pr omot i
onsMi x,Adv er ti
sing-
meani ng and i mpor tance,t ypes,medi a deci sions,pr omot i
on- mi x,New
mar ket ingmodel s( CPM,CPC,andCPA) ,Per sonalSel ling,Sel lingasa
Car eer ,Funct ionsofSal esman( pushv ersuspul l study ).(Lect ures- 17)
Consumer Behav ior &Mar ket segment at ion: Nat ur e and scope and
UNI T5
signi ficance ofconsumerbehav i
or ;Mar ketsegment at ion-conceptand
i
mpor tance; Basesf ormar ketsegment ation.(Lect ur es- 17)
CourseOut comes-
Attheendoft hiscour se, thest udent swi llbeabl et o
1.Buildef fect i
v eCommuni cat eef fectivel yinav ariet yofor gani zat ional set tings.
2.Evaluat e compl ex qual itative and quant it
at i
ve dat at o suppor tst rat egic and
oper ational deci sions.
3.Dev elopcompr ehensi v est rategi candt act ical plansf oranor gani zat ion.
4.Wor ki ndependent l
yandcol labor ativelyi ni nterand/ ormul ti-
di sci pli
nar yanddi v
er se
environment s.
5.Usecr eat iv e,cr i
ticalandr eflect ivet hinki ngt oaddr essor gani zat i
onaloppor tunities
andchal lenges.
6.Appl ypr obl em sol v i
nganddeci sionmaki ngf ramewor kst hatpr oposedef ensi ble
solutionst oor gani zational oppor tunities, chal lenges, changeandr isk.
7.Demonst rat eet hi calandsoci allyr esponsi blebehav ior .

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

RECOMMENDEDBOOKS:
1.Kumar,Ramesh;Appl
icat
ionExerci
sesi
nManagement ,
VikasPubl
ishi
ngHouse,2004.
2.Var
shney&Gupta;Market
ingManagement,Sul
tanChand&Sons,2005.
3.Kot
ler
&Armstrong;Pr
inci
plesofMarket
ingManagement,Pr
enti
cehall
Indi
a,2003.

REFERENCEBOOKS
1.Gandhi
,T.C.Market
ing;AManageri
alInt
roduct
ion,
2003.
2.Gupta&Suri
;CaseSt
udiesi
nMar ket
ingMgt .
,Hi
malayaPubl
i
shi
ngHouse,
2005.

ANALYSISOFFINANCIALSTATEMENT(CME608)
Obj
ect
ive:Tounder
stand,
analy
zeandint
erpr
ett
hefi
nanci
alst
atement
.
Eval
uati
on

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Examinati
onTime=Thr ee(3)hour
s
t
h
Cl
ass:B.
COM.6 Semest
er Maxi mum Marks=100
[
Int
ernalAssessment (
30)&Univer
sit
yExaminat
ion
(70)]Tot
alLectur
es-
85

Financi alst at ement sofacompany :Bal ancesheetofacompanyi nt he

UNITI pr escr i
bedf or m wi t
hmaj orheadi ngsandsubheadi ngs( asperschedul eVIt o
theCompani esAct1956) .Lect ur es: 20
Financi alSt at ementAnal ysis:obj ecti
v esandl i
mi tat
ions.Tool sf orFi nanci al
UNITII St at ementAnal ysis:compar ativest atement s, commonsi zestatement s,cash
fl
owanal ysis, ratioanal ysis.Lect ures:20
Account ingRat i
os:obj ecti
v esandcl assi f
ication.Li quidityrati
os:cur rentr at i
o
UNITII
I andqui ckr at io,Sol vencyRat ios:Debtt oEqui tyRat io,Tot alAssett oDebt
Rat i
o,Pr opr ietar y Rat io,I nt erestCov erage Rat i
o,Act ivi
tyr atios:St ock
Tur nov erRat i
o,Debt orsTur nov erRat i
o,Cr editorsTur noverRat io,Wor king
Capi talTur nov erRat io,Pr of itabilit
yRat i
os:Gr ossPr ofitRatio,Oper ating
Rat i
o,Oper at ingPr ofitRat io,NetPr ofitRat io andRet urnonI nv estment .
Lect ur es:25
FundsFl ow St at ement :Meani ng,def init
ion,obj ectivesand l imi tationsof
UNITIV f unds f low st atement .Pr epar ation ofst at ementofchanges i n wor king
capi tal,f undsf rom oper ationand f undsFl ow St atementandi tsanal y sis.
Differ encesbet weenf undsf l
owst atementandbal ancesheet .
Lectur es:20
Outcome:Att hesuccessf ul compl eti
onoft hi spaper ,thest udentwi llbeablet o:
1.Under standt hebasi cconcept soff inanci alstatement .
2.Learnt heappl ications&i mpl ement ationofr uleofanal ysi
s.

SuggestedReadi ngs:
1.KhanM. Y.andJai nP. K:ManagementAccount ing;TataMcGr aw Hill
,New Delhi
.12th
(
Edit
ion)
2.KaplanR.S.andAt kinsonA.A.:
AdvancedManagementAccount ing;Prenti
ceHall
Indi
a,
NewDel hi
.
3.Pandey,I
.M.-Fi nancialManagement(Vi
kas,9thEd.)
4.S.K.Gupta,R.K.Sharma, ManagementAccounting,Kalyani
Publ
i
shers, NewDelhi
.
5.Rav iM.Kishore-FinancialManagement(Taxmann, 6thEd.
)
6.Khan&Jai n-Fi nancial
Management( TMH,5thEd.)

Not
e:Lat
estedi
ti
onoft
extbookmaybeused.

TALENTMANAGEMENT(CME609)
COURSEOBJECTIVE:Analyzest
hepr
ocessesofsel
ect
ing,devel
opi
ngandmai
ntai
ning
tal
entwi
thi
nanor
ganizat
ion.
.
Evaluat
ion

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Examinati
onTi me=Thr ee(3)hours
t
h
Cl
ass:B.
COM.6 Semest
er Maximum Marks=100
[
Int
ernalAssessment(30)&Univer
sit
y
Examinat
ion(70)]
Lect
ures:85

Introduct i
ont oTal entManagement :I ntr oduct ion,Tal entManagement–
Ov erv iew,Tal entManagement–Hi story ,theScopeofTal entManagement ,
NeedofTal entManagement ,KeyPr ocessesofTal entManagement ,Tal ent
v/sknowl edgepeopl e,Sour ceofTal entManagement ,Consequencesof
UNI
T-1 Failur e in Managi ng Talent , Tool s for Managi ng
Talent , Bui l
di ng
Blocksf orTal entManagement :
Int r
oduct ion,Ef fect iveTal entManagement
Syst em,Bui ldingBl ocksofEf fectiv eTal entManagementSy stem (Lect ur e-
17)
TalentManagementSy stem: I
ntr oduct ion,Tal entManagementSy stem,
CriticalSuccessFact orst oCr eat eTal entManagementSy st em,Someot her
crit
icalsuccess f act ors ofbestpr act i
ce Tal entManagementSy stem,
Fact or sofuni quet alentmanagementappr oach,KeyEl ement sofTal ent
UNI
T-2 ManagementSy stem, Li feCy cleofTal entManagement :
Introduct ion,Li nkagebet weenTal entManagementPr ocessandWor kforce,
Impor tanceofTal entManagementPr ocess,I mpor tantSt epst o Assess
TalentManagementPr ocess,St agesofTal entManagement ,Essentialsof
TalentManagementPr ocess( Lectur e-17)
Appr oaches t o Tal entManagement :Tal entManagementAppr oaches,
Dev el opi ngaTal entManagementSt rategy ,Mappi ngBusi nessSt r
ategi es
andTal entManagementSt rategi es,PostRecessi onChal l
engesofTal ent
Management ,
Tal ent Management and
Organi sat ional Env ironment :I
nt roduct ion, Tal ent Management and
UNI
T-3 Organi sat ionalEnv ironment -An Ov erv iew,Shapi ng Tal entPl anning and
Dev el opi ngVal ues, Pr omot ingEt hical Behav iour ,
Talent Planni ng: Tal entPl anni ng,Obj ect i
v es ofTal entPl anni ng,St eps i n
Strat egi cTal entPl anni ng,Successi onPl anni ngPr ogr am,I nnov at
ivet alent
planni ng,Cur rentI ndust r
yPr act i
cesf orSt rat egicTal entPl anni ng,Ensur ing
Leader ship( Lect ure-17)
Compensat i
onandr ewar dst rategi esf orEf fect iv eTal entManagement :
Introduct ion,Ef fect ive Tal entManagement ,Pr inci ples ofCompensat ion
Plans,Def ining t he El ement s of Tot alRewar ds,I ntegr ated Rewar ds
Philosophy ,Desi gni ngI ntegrat edRewar ds,Sust ainabl eTal entManagement
UNI
T-4
andRewar dModel ,St rategicCompensat ionpl anf orTal entEngagement ,
Findi ngt hePat hf orSuccess, Tal entManagementandCor por at e
Rest ruct uring:I ntroduct ion, Cor por ateReconst ruct ion, Timi ngt heCor por at e
Reconst ruct ion,Busi ness Pr ocess Re- engi neer ing,Cont empor ary Tal ent

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
Management I ssues, Chal lenges, Best Pr acti
ces: I ntroducti
on,
Organi sationalIssues,Tal entManagementChal lenges,BestPr acti
cesof
TalentManagement ,Tal
entManagementi nIndia(Lecture-17)
Rol eofI nformat i
onTechnol ogyinef fect
iveTal entManagementSy stems:
I
ntr oduction,Rol e of I nformat i
on Technol ogy i n Tal ent Management
Syst ems,Tal entManagementI nformationSy st
em,Cr eati
ngBusi nessVal ue
UNI
T-5 t hrough I nformat i
on Technol ogy ,Five Steps t o a Tal entManagement
I
nf ormat i
onSt rategy,HRAnal yti
csf orTM Pr ocesses,Desi gnDev el
opment
throughRapi dPr ototypi
ngandScal ing,I
mpl ement ationandMai nt
enance,
Audi tandUpdat e(Lectur
e-17)
CourseOutcomes:
Aft
ercompletedcour sestudentsabl eto
1.Anal
yzetheroleofinfor
mat i
onint al
entmanagement.
2.Anal
yzetheglobalorganizat
ionalenvi
ronment.
3.Under
standthemet hodsandappr oachesofTalentManagement.
4.Usecri
ti
calt
hinkingskil
lsinbusinessandbudgetingAnal
ysis
5.Appl
yanethicalunderstandi
ngandper spect
ivetocorpor
aterest
ruct
uri
ngandpl
anni
ng.

Ref
erenceBooks:
1.St
ephenTay
lor
,Resour
cing&Tal
entManagement
,CI
PD,
7thEdi
ti
on.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)

SUPPLYCHAI
NMANAGEMENT(CME610)
COURSEOBJECTI VE:Thesupplychainfir
mst odev el
opandr unsuppl ychai nsinthemost
eff
ecti
ve&ef fi
cientwayspossible.Supplychainactivi
ti
escov erev er
ythingf r
om product
devel
opment ,
sourcing,
producti
on,andlogi
sti
cs,aswel lastheinformationsy st
ems.
Eval
uat i
on
Examinati
onTi me=Thr ee(3)hours
Cl COM.6thSemest
ass:B. er Maximum Mar ks=100
[I
nternalAssessment (30)&Universi
ty
Examination(70)]
Lectur
es:85

Int roduct i
on t o Suppl y Chai n Management -Suppl y chain,obj ect i
ves,
i
mpor tance–deci sionphases–pr ocessv i
ew–compet it
iveandsuppl y
chai n st rategies – achi eving st rategi cf it– suppl ychai n driv ers–
UNIT1
obst acles– f ramewor kNet wor kDesi gningt hedi str
ibuti
onnet wor k–
roleofdi stri
but ion–f actor sinf l
uencingdi stri
but ion–desi gnoptions
E- busi ness and i tsi mpact,Di stribution net wor ks in supply chai n,
net wor kdesi gni nt hesuppl ychai n–r ol
eofnet wor k–f actor
saf fecti
ng
thenet wor kdesi gndeci sions(Lect ures- 17)
Tr anspor t
ation Net wor ks.–Rol e,modes and per formance,desi gn
opt ions Sour cing – I n-house or Out sour ce suppl ier scoring and
UNIT2 assessment ,sel ect ion–desi gncol labor ation–pr ocurementpr ocess
Pr icing and r ev enuemanagementi n a Suppl yChai n.Under st anding
manager iallev er s,hi dden cost s,and t he i mpactofpr omot i
onsand
discount s.(Lect ur es-17)
Inf ormat ionTechnol ogyi nt hesuppl ychai nI TFr amewor k–cust omer
UNIT3 r elat i
onshi pmanagement–i nt ernalsuppl ychai nmanagement–suppl ier
relat i
onshi p management–t ransact ion management– f ut
ure ofI T.
(Lect ur es-17)
Coor dinat ioni naSuppl yChai nLackofsuppl ychai ncoor di
nationand
UNIT4 t he Bul lwhip ef fect– obst aclet o coor dination – v endor-managed
i
nv entor ies – col labor ative pl anning,f orecast ing and r epl
enishment .
(CPFRP)(Lect ur es- 17)
Demand Management and Cust omer Ser vi
ce- Demand
UNIT5 Management –cust omerser vice – St ock out ,r eason f orstock out s
met hods t o ov er come st ocks.Cur rentI nnov ations in Suppl y Chai n
Management .(Lect ures- 17)
CourseOutcomes:
Aft
ercompl etedcour sest udent sabl eto
1.Il
l
ustratebusinessprofessionaloral
andwrit
tenskill
s
2.Analy
z etheresult
sobt ainedfrom dif
fer
entmodelingtechni
questomakedeci
sionswithi
na
suppl
ychai n
3.Demonst rat
equantitati
veandanal yt
ical
ski
ll
sthroughstati
sti
calandopt
imi
zat
iontool
s.
4.Analy
z etheglobalsupplychainmanagementsy stem
5.Analy
z ethelocalbusinessenv i
ronment.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um
 B.
COM.(
HONS.
)
6.Usecr
it
ical
thi
nki
ngski
l
lsi
nbusi
nesssi
tuat
ions
TextBooks:
2.Suni
lChopraandPet erMeindl,
Suppl
yChai
nManagement–Strat
egy
,Pl
anni
ngandOperation,
Pear
son/PHI,3rdEditi
on,2007.
3.Coyl
e,Bardi
,Longley,ThemanagementofBusi
nessLogi
sti
cs–Asuppl
yChai
nPerspect
ive,
ThomsonPress, 2006.

Ref
erenceBooks:
1.DonaldJBower sox,DandJCl oss,M BixbyColuper,Suppl
yChainLogi
sti
csManagement,
TMH,
SecondEditi
on,2008.
2.Wisner,KeongLeongandKeah- ChoonTan,Princi
plesofSupplyChai
nManagementABalanced
Approach,ThomsonPr ess,2005.
3.Davi
dSi mchi-
Levietal,
DesigningandManagi ngt heSupplyChai
n–Concepts,
Strat
egi
es,and
CaseStudies,McGrawHi l
lInt
ernationalEdi
ti
on2003.
7.

Depar
tmentofCommer
ce Cour
seCur
ri
cul
um