BACHELOR OF COMMERCE (HONOURS)

Duration: 36 Months (3 Years) Eligibility: 12th Pass

COURSE STRUCTURE OF B.COM. (HONOURS) Ist SEMESTER
Credit
Allotted
Course Details External Assesment Internal Assesment Distributi
Credits
on

Course Major Minor Sessional

Course Type Course Title Total
Code Subject wise
Marks L T P
Max Max Min Max Distribution
Min Marks Min Marks
Marks Marks Marks Marks
Theory Group
3HBEL201 Ability English Language and
50 25 8 10 4 15 6 2 - - 2
Enhancement Indian Culture
Ability Fundamental of
3MBFE 101 50 25 8 10 4 15 6 2 - - 2
Enhancement Entrepreneurship
3CBCH101 Core Course -1 Financial Accounting 150 75 25 30 12 45 18 5 1 - 6
Business Regulatory
3CHCH102 Core Course -2 150 75 25 30 12 45 18 5 1 - 6
Framework
Generic
3CBCH103 Micro Economics 150 75 25 30 12 45 18 5 1 - 6
Elective -1
Grand Total 550 - - - - - - - 22

Minimum Passing Marks are equivalent to Grade C L- Lectures T- Tutorials P- Practical

Major- Term End Theory Exam
Minor- Pre University Test
Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%
 BACHELOR OF COMMERCE (HONOURS)
Duration: 36 Months (3 Years) Eligibility: 12th Pass
COURSE STRUCTURE OF B.COM. (HONOURS) IInd SEMESTER
Credit
Allotted
Course Details External Assesment Internal Assesment Distributio
Credits
n

Course Major Minor Sessional

Course Type Course Title Total Subject wise
Code L T P
Marks Distribution
Max Max Min Max
Min Marks Min Marks
Marks Marks Marks Marks
Theory Group
Ability
3HBHL101 fgUnh Hkk"kk ,oa lajpuk 50 25 08 10 04 15 06 2 - - 2
Enhancement
Ability Basic Computer &
3CBCA201 50 25 08 10 04 15 06 2 - - 2
Enhancement Information Technology
3CBCH201 Core Course-3 Corporate Law 150 75 25 30 12 45 18 5 1 - 6
3CBCH202 Core Course-4 Business Mathematics 150 75 25 30 12 45 18 5 1 - 6
Generic Macro Economics
3CBCH203 150 75 25 30 12 45 18 5 1 - 6
Elective-2
Term End Practical
Practical Group Sessional
Exam
Practical - - - - - - - - - - -
Skill Courses Sessional
Skill Skill Enhancement Elective
*** 50 - - - - 50 20 1 - 1 2
Enhancement Course-I
Grand Total
600 - - - - - - 24

Minimum Passing Marks are equivalent to Grade C L- Lectures T- Tutorials P- Practical

Major- Term End Theory / Practical Exam
Minor- Pre University Test
Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%
Skill Elective I – Any other course being offered in this semester as per the list given at the end of course structure.
 BACHELOR OF COMMERCE (HONOURS)
Duration: 36 Months (3 Years) Eligibility: 12th Pass
COURSE STRUCTURE OF (HONOURS) IIIrd SEMESTER
Course Details Credit
Allotted
External Assesment Internal Assesment Distributio
Credits
n

Course Major Minor Sessional

Course Type Course Title Total Subject wise
Code
Marks L T P Distribution
Max Max Min Max
Min Marks Min Marks
Marks Marks Marks Marks
Theory Group
3HBEL402 Ability English Language and
50 25 08 10 04 15 06 2 - - 2
Enhancement Scientific Temper
3CBES501 Ability Environmental Studies 50 25 08 10 04 15 06 2 - - 2
Enhancement
3CBCH301 Core Course-5 Cost Accounting 150 75 25 30 12 45 18 5 1 - 6
Management Principles &
3CBCH302 Core Course-6 150 75 25 30 12 45 18 5 1 - 6
Application
Generic Business Statistics
3CBCH303 150 75 25 30 12 45 18 5 1 - 6
Elective-3
Skill Courses Sessional
Skill Skill Enhancement Elective
*** 50 - - - - 50 20 1 - 1 2
Enhancement Course-II
Grand Total
600 - - - - - - 24

Minimum Passing Marks are equivalent to Grade C L- Lectures T- Tutorials P- Practical

Major- Term End Theory / Practical Exam
Minor- Pre University Test
Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%
Skill Elective II– Any other course being offered in this semester as per the list given at the end of course structure.
 BACHELOR OF COMMERCE (HONOURS)
Duration: 36 Months (3 Years) Eligibility: 12th Pass
COURSE STRUCTURE OF B.COM. (HONOURS) IVth SEMESTER
Course Details Credit Allotted
External Assesment Internal Assesment
Distribution Credits

Course Course Type

Major Minor Sessional
Course Title Total Subject wise
Code Marks L T P Distribution
Max Max Min
Min Marks Max Marks Min Marks
Marks Marks Marks
Theory Group
Ability fgUnh Hkk"kk lajpuk ,oa lapkj lk/ku
3HBHL302 50 25 08 10 04 15 06 2 - - 2
Enhancement

Ability Introduction to Soft Skill &

3HBEL501 50 25 08 10 04 15 06 2 - - 2
Enhancement Team Building

Corporate Accounting
3CBCH401 Core Course-7 150 75 25 30 12 45 18 5 1 - 6
Computer Application in
3CBCH402 Core Course-8 150 75 25 30 12 45 18 5 1 - 6
Business
3CBCH403 Generic Indian Economy 150 75 25 30 12 45 18 5 1 - 6
Elective-4
Grand Total 550 - - - - - - - 22

Minimum Passing Marks are equivalent to Grade C L- Lectures T- Tutorials P- Practical

Major- Term End Theory Exam
Minor- Pre University Test
Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%
 BACHELOR OF COMMERCE (HONOURS)
Duration: 36 Months (3 Years) Eligibility: 12th Pass
COURSE STRUCTURE OF B.COM. (HONOURS) Vth SEMESTER
Course Details Credit
Allotted
External Assesment Internal Assesment Distributio
Credits
n
Sessional
Course Major Minor
Course Type Course Title Total *** Subject wise
Code L T P
Marks Max Max Min Max Distribution
Min Marks Min Marks
Marks Marks Marks Marks
Theory Group

3CBCH501 Incom Tax Law &

Core Course-9 150 75 25 30 12 45 18 5 1 - 6
Practice
Auditing and Corporate
3CBCH502 Core Course-10 150 75 25 30 12 45 18 5 1 - 6
Governance
Human Resourse
3CBCH503 Core Course-11 150 75 25 30 12 45 18 5 1 - 6
Management
Discipline Specific
3CBCH504 Elective-1 (Group 150 75 25 30 12 45 18 5 1 - 6
A)
Discipline Specific
3CBCH505 Elective-2( Group 150 75 25 30 12 45 18 5 1 - 6
A)
Term End Practical
Practical Group Sessional
Exam
Practical - - - 10 04 15 06 - - - -
Skill Courses Sessional
Skill Enhancement
*** Skill Enhancement 50 - - 50 20 1 - 1 2
Elective Course-II
Grand Total 800 32

Minimum Passing Marks are equivalent to Grade C L- Lectures T- Tutorials P- Practical

Major- Term End Theory / Practical Exam
Minor- Pre University Test
Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%
Skill Elective III – Any other course being offered in this semester as per the list given at the end of course structure.
 BACHELOR OF COMMERCE (HONOURS)
Duration: 36 Months (3 Years) Eligibility: 12th Pass
COURSE STRUCTURE OF B.COM. (HONOURS) VIth SEMESTER
Credit
Allotted
Course Details External Assesment Internal Assesment Distributio
Credits
n
Sessional
Course Major Minor
Course Type Course Title Total *** Subject wise
Code L T P
Marks Max Max Min Max Distribution
Min Marks Min Marks
Marks Marks Marks Marks
Theory Group
3CBCH601 Core Course-12 Goods & Service Tax 150 75 25 30 12 45 18 5 1 - 6
Fundamental of
3CBCH602 Core Course-13 150 75 25 30 12 45 18 5 1 - 6
Financial Management
3CBCH603 Core Course-14 Principles of Marketing 150 75 25 30 12 45 18 5 1 - 6
3CBCH604 Discipline Specific
Elective -3( Group 150 75 25 30 12 45 18 5 1 - 6
B)
3CBCH605 Discipline Specific
Elective/ Project/
50 - - 30 12 45 18 - 2 - 2
Dessertation -4 (
Group B)
Term End Practical
Practical Group Sessional
Exam
***** Project/Dessertation Project & Viva Voce 100 50 17 - - 50 20 - - 4 4
Grand Total 750 30

Minimum Passing Marks are equivalent to Grade C L- Lectures T- Tutorials P- Practical

Major- Term End Theory / Practical Exam
Minor- Pre University Test
Sessional weightage – Attendance 50%, Three Class Tests/Assignments 50%
Compulosory Project/Dessertation with choice in any Disciplinery specific elective. Compulsory one paper presentation certificate in related dicipline.
Discipline Specific Elective (DSE)
Group A
Discipline Specific Elective/ Corporate Tax Planning
Project
Discipline Specific Elective/ Banking and Insurance
Project
Discipline Specific Elective/ Financial Marketing Institutions and Financial Services
Project
Discipline Specific Elective/ Management Accounting
Project
Discipline Specific Elective (DSE)
Group B
Discipline Specific Elective/ Fundamentals of Investment
Project
Discipline Specific Elective/ Business Tax Procedure and Management
Project
Discipline Specific Elective/ International Business
Project
Discipline Specific Elective/ Business Research Methodology and Project Work
Project
 SKILL ENHANCEMENT ELECTIVE COURSE LIST FOR (HONOURS)
Non-Technical Stream
Course Credit
Sl.No. Code No.
Name of the course
distribution
Faculty of Information Technology
1 2(1+0+1)
2 2(1+0+1)
3 2(1+0+1)
4 2(1+0+1)
5 2(1+0+1)

Faculty of Management
1 2(1+0+1)
2 2(1+0+1)
3 2(1+0+1)
4 2(1+0+1)
5 2(1+0+1)

Faculty of Commerce
1 2(1+0+1)
2 2(1+0+1)
3 2(1+0+1)
4 2(1+0+1)
5 2(1+0+1)

Faculty of Science
1 2(1+0+1)
2 2(1+0+1)
3 2(1+0+1)
4 2(1+0+1)
5 2(1+0+1)

Faculty of Humanities & languages

1 2(1+0+1)
2 2(1+0+1)
3 2(1+0+1)
4 2(1+0+1)
5 2(1+0+1)
Faculty of Law
1 2(1+0+1)
2 2(1+0+1)
3 2(1+0+1)
4 2(1+0+1)
5 2(1+0+1)
Faculty of Agriculture
1 2(1+0+1)
2 2(1+0+1)
3 2(1+0+1)
4 2(1+0+1)
5 2(1+0+1)
 COURSE CODE:3HBEL201
ENGLISH FC I
ENGLISH LANGUAGE & INDIAN CULTURE
COURSE CODE:3HBEL201
COURSE OBJECTIVE:
• To Study the basic concept and Language Skills of English Language.
• Comprehensive study of different kinds of vocabulary in English Language.
• To Study the different era in every story and moods in poems.

Syllabus:
UNIT – I
• Amalkanti: Nirendranath Chakrabarti
• Sita: Toru Dutt
• Tryst with Destiny: Jawaharlala Nehru
• Delhi in 1857: Mirza Ghalib
• Preface to the Mahabharata: C. Rajagopalachari
• Where the Mind is Without Fear: Rabindranath Tagore
• A Song of Kabir: Translated by Tagore
• Satyagraha: M.K. Gandhi
• Toasted English: R.K. Narayan
• The Portrait of a Lady: Khushwant Singh
• Discovering Babasaheb: Ashok Mahadevan

UNIT – II Comprehension
UNIT – III Composition and Paragraph Writing (Based on expansion of an idea).

UNIT – IV Basic Language Skills: Vocabulary – Synonyms, Antonyms, Word Formation, Prefixes
and Suffixes, Words likely to be confused and Misused, Words similar in Meaning or
Form, Distinction between Similar Expressions, Speech Skill.

UNIT – V Basic Language Skills: Grammar and usage – The Tense Forms, Propositions,
Determiners and Countable/Uncountable Nouns, Verb, Articles, Adverbs.

COURSE OUTCOME:
• Students will be able to understand the basic concept and Language Skills of
English Language.
• Students will be able to understand the different use of vocabulary in their
sentences.
• Students will be able to understand the varieties of stories on different issues and
on different format.
 COURSE CODE: 3MBFE 101

FUNDAMENTALS OF ENTREPRENEURSHIP
COURSE CODE: 3MBFE101

COURSE OBJECTIVE:
Understanding basic concepts of entrepreneurship and key steps in the elaboration of
business ideas, Developing personal creativity and entrepreneurial initiative.

Syllabus:

UNIT – I Entrepreneurship-Definition, Characteristics and importance, Types and functions of an

entrepreneur, merits of a good entrepreneur motivational factors of entrepreneurship.

UNIT – II Motivation to achieve targets and establishment of ideas. Setting targets and facing
challenges. Resolving problems and creativity. Sequenced planning and guiding capacity,
Development of self confidence. Communication skills, Capacity to influence, leadership.

UNIT – III Project Report- Evaluation of selected process. Detailed project report - Preparation of
main part of project report pointing out necessary and viability. Selecting the form of
Organization: Meaning and characteristics of sole Proprietorship, Partnership and
cooperative committees, elements affecting selection of a form of an organization.
Economic management -Role of banks and financial institutions banking, financial plans,
working capital-evaluation and management, Cost and Price determination, Calculation of
Profits, keeping of accounts.

UNIT – IV Production management - Methods of purchase. Management of movable assets/goods.

Quality management. Employee management. Packing. Marketing management Sales and
the art of selling. Understanding the market and market policy. Consumer management.
Time management.

UNIT – V Role of regulatory institutions - district industry centre, pollution control board, food and
drug administration, special study of electricity development and municipal corporation.
Role of development organizations, khadi & village Commission/ Board, State Finance
Corporation, scheduled banks, MP Women's Economics Development Corporation.Self-
employment-oriented schemes, Prime Minister's Employment schemes, Golden Jubilee
Urban environment scheme, Rani Durgavati Self-Employment scheme, Pt. Deendayal Self-
employment scheme.Various grant schemes - Cost-of-Capital grant, interest grant,
exemption from entry tax, project report, reimbursement grant, etc. Special incentives for
women entrepreneurs, prospects 8s possibilities.Schemes of Tribal Finance Development
Corporation, schemes of Antyavasai Corporation, schemes of Backward Class and
Minorities Finance Development Corporation.

COURSE OUTCOME:
Understanding basic concepts in the area of entrepreneurship, understanding the stages of
the entrepreneurial process, adopting of the key steps in the elaboration of business ideas,
Developing personal creativity and entrepreneurial initiative.
 COURSE CODE: 3CBCH101

FINANCIAL ACCOUNTING
COURSE CODE: 3CBCH101

COURSE OBJECTIVE:
The objectives of the subject is to give exposure to the students, about fundamental
accounting principles, techniques and their application in the business decision making
process .

Syllabus:

UNIT - I Basic Accounting Concepts: Meaning and Scope of Accounting: Need, development,and
definition, objectives of accounting, difference between Book-keeping and
accounting; Branches of accounting; Accounting Principles, Accounting Standard:
International accounting Standard only outlines, Accounting standard in India.
Accounting Transaction: Accounting cycles Journal Rules of debit & Credit,
Compound Journal Entry opening Entry Relationship between journal & ledger,
Capital & Revenue: Classification of Income & Expenditure and Receipt.

UNIT - II Final accounts; Trial balance; Manufacturing account; Trading account; Profit and loss
account; Balance sheet; Adjustment entries. Computerised Accounting System:
Computerized Accounts by using any popular accounting software: Creating a company;
Configure and Features settings: Creating Accounting Ledgers and Groups; Creating
Stock Items and Groups; Vouchers Entry; Gererating Reports. Rectification of errors;
Classification of errors; Location of errors; Rectification of errors; Suspense account;
Effect on profit.

UNIT - III Measurement of business income-Net income: the accounting period, the continuity
doctrine and matching concept. Objectives of measurement. Revenue recognition;
Recognition of expenses.Depreciation, Provisions, and Reserves: Concept of
depreciation; Causes of depreciation; Depreciation, depletion amortization, Depreciation
accounting; Methods of recording depreciation; Methods for providing depreciation;
Depreciation of different assets; Depreciation of replacement cost; Depreciation policy;
as per Indian accounting Standard : Provisions and Reserves. Accounts of Non-Trading
Institutions.

UNIT - IV Special Accounting Areas: Branch Accounts : Dependent branch : Debtors system, stock
and debtor system; Hire-purchase and installment purchase system; Meaning of hire-
purchase contract; Legal provision regarding hire-purchase contract; Accounting records
for goods of substantial sale values, and accounting records for goods of small values;
Installment purchase system; After sales service.

UNIT - V Partnership Accounts : Essential characteristics of partnership; Partnership deed : Final

accounts; Adjustments after closing the accounts; Fixed fluctuating capital;
Goodwill; AS-10; Joint Life Policy; Change in Profit Sharing Ratio. Reconstitution of a
partnership firm-Admission of a partner; Retirement of a partner; Death of a partner;
Dissolution of a firm; Accounting Entries; Insolvency of Partnership firm-Modes of
Dissolution of a firm; Accounting entries; Insolvency of partners distribution

COURSE OUTCOME:
After learning this subject student will understand the fundamental principles and
techniques of financial accounting so as to use these concepts for effective utilization
and maintenance of funds for the betterment of society.
Course Code: CBCO3

TEXT BOOK
Shukla, S.M. Financial Accounting. Sahitya Bhawan Publication.
REFERENCE BOOKS
Ramchandran, N. and Kakani, Ram Kumar (2016),
Financial Accounting for Management. McGraw Hill Publication. 4th Ed.

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE:3CBCH102
BUSINESS REGULATORY FRAMEWORK
COURSE CODE:3CBCH102
COURSE OBJECTIVE:
To introduce the students about the various Business Regulations and familiarize them with
common issues of relevance.

Syllabus:
UNIT- 1 The Indian Contract Act, 1872: General Principle of Law of ContractContract – meaning,
characteristics and kindsEssentials of a valid contract - Offer and acceptance, consideration,
contractual capacity,free consent, legality of objects.Void agreementsDischarge of a contract –
modes of discharge, breach and remedies against breach of contract.Contingent contracts
Quasi - contracts

UNIT- 2 The Indian Contract Act, 1872: Specific Contract Contract of Indemnity and Guarantee
Contract of BailmentContract of Agency

UNIT- 3 The Negotiable Instruments Act 1881 Meaning, Characteristics, and Types of Negotiable
Instruments : Promissory Note, Bill ofExchange, Cheque Holder and Holder in Due
Course, Privileges of Holder in Due Course.Negotiation: Types of Endorsements Crossing
of Chequee Bouncing of Cheque

UNIT- 4 The Sale of Goods Act, 1930 Contract of sale, meaning and difference between sale and
agreement to sell.Conditions and warrantiesTransfer of ownership in goods including sale
by a non-owner Performance of contract of saleUnpaid seller – meaning, rights of an
unpaid seller against the goods and the buyer.

UNIT- 5 Partnership Laws The Partnership Act, 1932 Nature and Characteristics of Partnership
Registration of a Partnership FirmsTypes of Partners Rights and Duties of Partners Implied
Authority of a PartnerIncoming and outgoing Partners. Mode of Dissolution of
PartnershipThe Limited Liability Partnership Act, 2008Salient Features of LLPDifferences
between LLP and Partnership, LLP and Company LLP Agreement, Partners and
Designated Partners Incorporation DocumentIncorporation by RegistrationPartners and
their Relationship

COURSE OUTCOME:
The students would be able to deal with the legal aspect of different Business situations.
TEXT BOOKS
Varshney, G.K., Business Regulatory Framework, Sahatya Bhawan Publication

REFERENCE BOOKS
• Desai T.R. Lindian Contract Act., sale of Goods Act and Partnership Act.
S.C Sarkar & Sons PVT.LTD.
• Kappor N.D. Business Law, Sultan Chand & Sons, New Delhi.
• Business law, Singh & Tiwari SBPD Publication Agra
2019
• Company law, Kapoor, Sultan Chand & Co.

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE: 3CBCH103

MICRO ECONOMICS
COURSE CODE: 3CBCH103

COURSE OBJECTIVE:
Objective of the course is to acquaint the students with the concepts of microeconomics
dealing with consumer behaviour. The course also makes the student understand the supply
side of the market through the production and cost behaviour of firms.
Syllabus:
UNIT-1 Demand and Consumer Behaviour Concepts of revenue: marginal and Average: Revenue under
conditions of Perfect and imperfect competition Elasticity of demand: price, income and cross.
Consumer Behaviour: Indifference curve analysis of consumer behavior; Consumer’s
equilibrium (necessary and sufficient conditions). Price elasticity and price consumption curve,
income consumption curve and Engel curve, price change and income and substitution effects.
Indifference curves as an analytical tool (cash subsidy v/s. kind subsidy). Revealed Preference
Theory.

UNIT-2 Production and Cost Production isoquants, marginal rate of technical substitution, economic
region of production, optimal combination of resources, the expansion path, isoclines, returns to
scale using isoquants. Cost of Production: Social and private costs of production, long run and
short run costs of production. Economies and diseconomies of scale and the shape to the long
run average cost. Learning curve and economies of scope.

UNIT- 3 Perfect Competition Perfect competition: Assumptions. Equilibrium of the firm and the industry
in the short and the long runs, including industry’s long run supply curve. Measuring producer
surplus under perfect competition. Stability Analysis – Walrasian and Marshallian. Demand -
supply analysis including impact of taxes and subsidy.

UNIT- 4 Monopoly Monopoly: Monopoly short run and long run equilibrium. Shifts is demand curve
and the absence of the supply curve. Measurement of monopoly power and the rule of
thumb for pricing. Horizontal and vertical integration of firms. The social costs of monopoly
power including deadweight loss. Degrees of price discrimination.

UNIT- 5 Imperfect Competition Monopolistic Competition and Oligopoly: Monopolistic competition

price and output decision-equilibrium. Monopolistic Competition and economic efficiency
Oligopoly and Interdependence – Cournot’s duopoly model, Stackelberg model, Kinked
demand model. Prisoner’s dilemma, collusive oligopoly – price-leadership model –
dominant firm, cartels, sales maximization, Contestable markets theory. Pricing Public
Utilities.

COURSE OUTCOME:

The students would be able to apply tools of consumer behaviour and firm theory to
business situations.

TEXT BOOK
• Micro Economics Mangal ramesh and tanna
• Micro Economics V.C. Sinha, SBPd Publication
• Micro Economics D.N. Dwivedi, Vikas Publication
REFERENCE BOOK

• Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.

• N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
• Maddala G.S. and E. Miller; Microeconomics:
Theory and Applications, McGraw-Hill
• Education.
• Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE:3HBHL101

COURSE CODE:3HBHL101

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भारत वंदना (काव्य) सूर्यकांत त्रिपाठी त्रनराला

जाग तुझको दूर जाना सुश्री महादेवी वमाय
स्वतंिता पुकारती (काव्य) जर्शंकर प्रसाद
हम अत्रनके तन (काव्य) बालकृ ष्ण शमाय नवीन
भाषा की महत्ता और उसके त्रवत्रवध रूप
भाषा-कौशल

करूणा (त्रनबंध) आचार्य रामचन्द्र शुक्ल

समन्द्वर् की प्रक्रिर्ा (त्रनबंध) रामधारी ससंह ‘क्रदनकर’
त्रबच्छी बुआ (कहानी) डॉ. लक्ष्मण त्रवष्ट ‘बटरोही’
अनुवाद पररभाषा प्रकार, महत्व, त्रवशेषताएं
त्रहन्द्दी की शब्द-संपदा
पररभात्रषक शब्दावली

त्रवलार्त पहंच ही गर्ा (आत्मकथांश) महात्मा गांधी

अफसर (व्यंग्र्) शरद tks’kh
तीथयर्ािा (कहानी) डॉ. त्रमत्रथलेष कु मार त्रमश्र
मकड़ी का जाला (व्यंग्र्) डॉ. रामप्रकाश सक्सेना
वाक्र्- lajpuk :तत्सम, तद्भव देशज त्रवदेशी

अप्प दीपो भव (oDr`Ro कला) स्वामी श्रद्धानंद

भारत का सामात्रजक व्यत्रित्व (प्रस्तावना) जवाहरलाल नेहरू
पि मैसूर के महाराजा को (पि-लेखन) स्वामी त्रववेकानंद
बनी रहेंगी क्रकताबें (आलेख) डॉ. सुनीता रानी घोष
पि-लेखनःमहत्व और उसके त्रवत्रवध रूप
सड़क पर दौड़ते ईहा मृग (त्रनबंध) डॉ. श्र्ामसुन्द्दर दुबे

र्ोग की शत्रि (डार्री) डॉ. हररoa’k रार् बच्चन

कोश के अखाड़े में कोई पहलवान नहीं उतरता(साक्षात्कार) & भाषात्रवद् MkW- gfjnso
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नीग्रो सैत्रनक से भेंट (र्ािा-संस्मरण) डॉ. देवेन्द्र सत्र्ाथी
र्क्रद बा न होती तो शार्द गांधी को र्ह ऊॅंचाई न त्रमलती (साक्षात्कार) कथाकार-
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 COURSE CODE: 3CBCA201

BASIC COMPUTER & INFORMATION TECHNOLOGY

COURSE CODE: 3CBCA201

COURSE OBJECTIVE:
To educate students to analyze, design, integrate & manage information systems using
information technology.
Syllabus :
UNIT- I INTRODUCTION TO COMPUTER ORGANIZATION –I History of development of
Computer system concepts. Characteristics, Capability and limitations. Generation
of computer. Types of PC’s Desktop. Laptop, Notebook. Workstation & their
Characteristics.

UNIT – II INTRODUCTION TO COMPUTER ORGANIZATION –II Basic components of a

computer system Control Unit, ALU, Input / Output function and Characteristics, memory
RAM, ROM, EPROM, PROM.

UNIT – III INPUT & OUTPUT DEVICES Input Devices : Keyboard, Mouse, Trackball. Joystick,
Digitizing tablet, Scanners, Digital Camera,MICR, OCR, OMR, Bar-code Reader, Voice
Recognition, Light pen, Touch Screen. Output Devices: Monitors Characteristics and types
of monitor, Video Standard VGA, SVGA, XGA, LCD Screen etc. Printer, Daisy wheel, Dot
Matrix, Inkjet, Laser, Line Printer. Plotter, Sound Card andSpeakers.

UNIT – IV STORAGE DEVICES Storage fundamental primary Vs Secondary. Various Storage

Devices magnetic Tape. Cartridge Tape, Data Drives, Hard Drives, Floppy Disks, CD,
VCD, CD-R, CD-RW,Zip Drive, DVD, DVD-RW.

UNIT – V OPERATING SYSTEM Introduction to operating systems, its functioning and types. Basic
commands of dos & Windows operating System.

Practicals:.
DOS:
• DOS commands: Internal & External Commands.
• Special batch file: Autoexec, Bar Hard disk setup.
Windows 98:
• Destop setting: New folder, rename bin operation, briefcase, and function. Control
panel utility.
• Display properties: Screen saver, background settings.
MS Word:
• Creating file; save, save as HTML, Save as Text, Template, RTF Format.
• Page setup utility: Margin settings, paper size setting, paper source, layout.
• Editing: Cut, past special, undo, redo, find, replace, go to etc.
• View file: page layout, Normal Outline, master document, ruler header, footer, footline,
full screen.
• Insert: break, page number, symbol, date & time, auto text, caption file, object,
hyperlink, picture etc.
• Format: font, paragraph, bullets & numbering, border & shading, change case, columns.
• Table: Draw label, insert table, cell handling, table auto format, sort formula.

COURSE OUTCOME:

Student will be able to use computer system easily and they will get knowledge about how
to use different type of operating system.
 COURSE CODE: 3CBCH201
CORPORATE LAW
COURSE CODE: 3CBCH201
COURSE OBJECTIVE:
To introduce the students to various Business Regulations and familiarize them with common
issues of relevance.

Syllabus:
UNIT- 1 Introduction Administration of Company Law [including National Company Law Tribunal
(NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts];
Characteristics of a company; lifting of corporate veil; types of companies including one person
company, small company, and dormant company; association not for profit; illegal association;
formation of company, on-line filing of documents, promoters, their legal position, pre-
incorporation contract; on-line registration of a company.

UNIT- 2 Documents Memorandum of association, Articles of association, Doctrine of constructive

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

UNIT- 3 Management Classification of directors, women directors, independent director, small

shareholder’s director; disqualifications, director identity number (DIN); appointment;
Legal positions, powers and duties; removal of directors; Key managerial personnel,
managing director, manager; Meetings: Meetings of shareholders and board of directors;
Types of meetings, Convening and conduct of meetings, Requisites of a valid meeting,
postal ballot, meeting through video conferencing, e-voting. Committees of Board of
Directors - Audit Committee, Nomination and Remuneration Committee, Stakeholders
Relationship Committee, Corporate Social Responsibility Committee

UNIT- 4 Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to
Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of Auditors,
Auditors' Report, Secretarial Audit. Winding Up: Concept and modes of Winding Up. Insider
Trading, Whistle Blowing: Insider Trading; meaning & legal provisions; Whistleblowing:
Concept and Mechanism.

UNIT- 5 Depositories Law The Depositories Act 1996 – Definitions; rights and obligations of
depositories; participants issuers and beneficial owners; inquiry and inspections, penalty.

COURSE OUTCOME:
The students would be able to deal with the legal aspect of different Business situations.
RNT UNIVERSITY, Bhopal (M.P.)
TEXT BOOK

Varshney, G.K., Business Regulatory Framework, Sahatya Bhawan Publication

REFERENCE BOOK
• MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot (Publishers),
Delhi.
• GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
• Anil Kumar, Corporate Laws, Indian Book House, Delhi

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE:3CBCH202
BUSINESS MATHEMATICS
COURSE CODE:3CBCH202
COURSE OBJECTIVE:

The objective is to provide basic knowledge of mathematics and their

application to commercial situations.
Syllabus

UNIT - I Ratio – Gaining, Sacrificing Ratio, Proportion, Algebra of matrices. Inverse of a matrix,
Matrix Operation – Business Application Solution of system of linear equations(having
unique solution and involving not more than three variables) using matrix inversion Method
and Cremer’s Rule,
UNIT –II Logarithms and Anti Logarithms - Principles and calculations, Introduction of Calculus,
Methods of Differentiation, Partial Derivative. Elementary Matrices- Definition and
Calculations, Types of Matrices.

UNIT -III Partial Differentiation: Partial derivatives up to second order; Homogeneity of functions
andEuler’s theorem; Total differentials; Differentiation of implicit functions with the help
oftotal differentialsMaxima and Minima: Cases of two variables involving not more than one
constraint including the use of the Lagrangian multiplier.Integration: Standard forms.
Methods of integration – by substitution, by parts, and by useof partial fractions; Definite
integration; Finding areas in simple casesApplication of Integration to marginal analysis.
Consumer’s and Producer’s Surplus, Rate ofSales and the Learning Curve

UNIT- IV Simultaneous Equations - Meaning, Characteristic Types and calculations. Preparation of

Invoice. Percentage, Commission.Simple and compound Interest, Profit and Loss

UNIT- V Formulation of linear programming problem (LPP). Graphical solution to LPP. Cases of
unique and multiple optimal solutions. Unbounded solutions, infeasibility, and redundant
constraints.Solution to LPP using Simplex method – maximization and minimization cases.
Shadowprices of the resources. Identification of unique and multiple optimal solutions,
unboundedsolution, infeasibility and degeneracy.

COURSE OUTCOME:
the students will be able to understand basicconcepts in the areas of business calculus and
financial mathematics and to connect acquired Knowledge with practical problems in
economic practice.
TEXT BOOK
• Business Mathametics Anil Rajput Quality Publication
• Business Mathametics O.P.Gupta Sahitya Bhawan Publication
• Business Mathametics Dr. A Agrawal Virinda Publication
REFERENCE BOOK
• Mizrahi and Sullivan. Mathematics for
Business and Social Sciences. Wiley and Sons.
• Budnick, P. Applied Mathematics. McGraw Hill Education.
• R.G.D. Allen, Mathematical Analysis For Economists
• Ayres, Frank Jr. Schaum’s Outlines Series: Theory and
Problems of Mathematics ofFinance. McGraw Hill Education.

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE: 3CBCH203

MACRO ECONOMICS
COURSE CODE: 3CBCH203

COURSE OBJECTIVE:
The course aims at providing the student with knowledge of basic concepts of themacro
economics. The modern tools of macro-economic analysis are discussed and the policy
framework is elaborated, including the open economy.

Syllabus:

UNIT- 1 Introduction concepts and variables of macroeconomics, income, expenditure and the circular
flow, components of expenditure. Static macroeconomic analysis short and the long run –
determination of supply, determination of demand, and conditions of equilibrium

UNIT- 2 Economy in the short runIS–LM framework, fiscal and monetary policy, determination of
aggregate demand, shifts inaggregate demand, aggregate supply in the short and long run, and
aggregate demandaggregatesupply analysis.

UNIT-3 Inflation, Unemployment and Labour market Inflation: Causes of rising and falling inflation,
inflation and interest rates, social costs of inflation; Unemployment – natural rate of
unemployment, frictional and wait unemployment. Labour market and its interaction with
production system; Phillips curve, the trade-off between inflation and unemployment, sacrifice
ratio, role of expectations adaptive and rational

UNIT-4 Open economy Open economy – flows of goods and capital, saving and investment in a small
and a large open economy, exchange rates, Mundell – Fleming model with fixed and flexible
prices in a small open economy with fixed and with flexible exchange rates, interest-rate
differentials case of a large economy.

UNIT-5 Behavioral Foundations- Investment –determinants of business fixed investment, effect of tax,
determinants of residential investment and inventory investment. Demand for Money – Portfolio
and transactions theories of demand for real balances, interest and income elasticities of demand
for real balances. Supply of money

COURSE OUTCOME:

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

TEXT BOOK
• Macro Economics Dr. S.K.Singh, Sahitya Bhawan Publication (Hindi and
English)
• Macro Economics Dr. V.C.Sinha, SBPD Publication (Hindi and English)
• Macro Economics Dr. Babita Agrawal ( Hindi)
• Macro Economics M.L. Seth
REFERENCE BOOK
• Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning
• Robert J Gordon, Macroeconomics, Pearson Education
• Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Ltd.
• Rudiger Dornbusch and Stanley Fischer, Macroeconomics. McGraw-Hill Education.

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE:3HBEL402
ENGLISH FC II
ENGLISH LANGUAGE & SCIENTIFC TEMPER
COURSE CODE:3HBEL402

CURSE OBJECTIVE:
• To Study the basic language skills (speaking, listening, reading, and writing)
and grammar.
• Comprehensive study of different kinds of letters and applications.
• To study the different kinds of prose and poetry.
Syllabus:
UNIT – I
• Tina Morries : Tree
• Nissim Ezekiel : Night of the Scorpion
• C.P. Snow : Ramanujan
• Roger Rosenblatt : The Power of WE
• George Orwell : What is Science?
• C.Rajagopalachari : Three Questions
• Desmond Morries : A short extract from the Naked Ape
• A.G. Gardiner : On the rule of the road
UNIT – II Comprehension of an unseen passage.

UNIT – III Letter Writing : Formal Letters, Informal letters, Applications.

UNIT – IV Report Writing.

UNIT – V Language Skills Correction of common errors in sentence structure : usage of pronouns,
subject/ verb agreement word order, gender; compound nouns, collective nouns,
possessives, articles and prepositions. (advanced)

COURSE OUTCOME:
• Student will be able to understand correct use of grammar and language
skills.
• Student will be familiar with different prose and poetry.
• Student should be able to write analytically in a variety of formats, including
essays, report writing and application.
 COURSE CODE: 3CBES501

ENVIRONMENTAL STUDIES
COURSE CODE:3CBES501

COURSE OBJECTIVE:
Student will be able to become proficient in the natural and physical sciences,
as well as to be aware of social and cultural influences upon environmental
problems facing society today.
Syllabus:
UNIT – 1 Scope and importance of environmental studies. Natural resources: Renewable
and renewable resources, Natural resources and associated problems . Forest,
Water, Food, energy and land resources.
UNIT – 1I Ecosystems: Definition, concept, structure and functions. Producers, consumers
and decomposers of an ecosystem. Energy flow in the ecosystem. Types of
ecosystems. Bio-diversity: Definition, classification, threats to biodiversity and
its conservation.
UNIT – 1II Environmental pollution: Causes, effects and control of air, water, soil, thermal,
noise and marine pollution. Causes, effects and management of soil nuclear
hazards. Solid waste management : Causes ,effects and Control measures of urban
industrial waste.
UNIT – 1V The Environment Protection Act, The Air Act, The water Act, The Wildlife
Protection. Act and Forest Conservation Act. Woman and child welfare,
HIV/AIDS and Role of information technology on environment and human
health.
UNIT – V Social issues and the environment, unsustainable to sustainable development.
Urban problem related to energy, water conservation ,rain water harvesting,
watershed management Disaster types and Disaster management, Floods,
earthquakes, cyclones and land slides.

COURSE OUTCOME:
The Environmental Studies minor supplements other majors to facilitate
students’ understanding of complex environmental issues from a problem-
oriented, interdisciplinary perspective.
Enable the student to acquire basic ideas about environment and emerging issues
about environment problems.
Aware about the need and importance of Natural Resources.
Develop knowledge and understanding of the environment and enable the
students to contribute towards maintaining and improving the quality of the
environment.
 COURSE CODE: 3CBCH301
COST ACCOUNTING
COURSE CODE: 3CBCH301
COURSE OBJECTIVE:

To acquaint the students with basic concepts used in cost accounting, various methods
involved in cost ascertainment and cost accounting book keeping systems.

Syllabus:
UNIT-1 Introduction Meaning, objectives and advantages of cost accounting; Difference between cost
accounting and financial accounting; Cost concepts and classifications; Elements of cost;
Installation of a costing system; Role of a cost accountant in an organisation

UNIT-2 Elements of Cost: Material and Labour Materials: Material/inventory control techniques.
Accounting and control of purchases, storage and issue of materials. Methods of pricing of
materials issues — FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard
Cost. Treatment of Material Losses Labour: Accounting and Control of labour cost. Time
keeping and time booking. Concept and treatment of idle time, over time, labour turnover and
fringe benefits. Methods of wage payment and the Incentive schemes- Halsey, Rowan, Taylor’s
Differential piece wage.

UNIT-3 Elements of Cost: Overheads Classification, allocation, apportionment and absorption of

overheads; Under- and overabsorption; Capacity Levels and Costs; Treatments of certain items
in costing like interest on capital, packing expenses, bad debts, research and development
expenses; Activity based cost allocation.

UNIT-4 Methods of Costing Unit costing, Job costing, Contract costing, Process costing (process losses,
valuation of work in progress, joint and by-products), Service costing (only transport).

UNIT-5 Book Keeping in Cost Accounting Integral and non-integral systems; Reconciliation of cost and
financial accounts Cost Audit- Meaning Importance and Techniqhes of Cost Audit, Audit
Programme.

COURSE OUTCOME:
By learning this subject student will develop understanding about the concept of management
accounting and costing accounting

TEXT BOOK
S.P. Jain & K.L Narang , Cost Accounting , Sahitya Bhawan Publication
Sharma Sasi K Gupta, Management Accounting , Sahitya Bhawan Publication

REFERENCE BOOKS
• Iyyangar,S.P. Cost Accounting Principles and Practice Sultan Chand, New Delhi
• Cost A/C., Dr. R. N Khandelwal SBPD
Publication Agra 2019
• Management A/c, Dr. Jitendra Sonar, SBPD
Publication Agra 2019

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE:3CBCH302
MANAGEMENT PRINCIPLES AND APPLICATION
COURSE CODE:3CBCH302

COURSE OBJECTIVE:
The objective of the course is to provide the student with an understanding of basic
management concepts, principles and practices. The objective of this subject is to increase
both students knowledge of management & students ability to manage effectively.
Syllabus:
UNIT- 1 Concept: Need for Study, Managerial Functions – An overview; Co-ordination:
Essence of Managership Evolution of the Management Thought, Classical Approach – Taylor,
Fayol,Neo-Classical and Human Relations Approaches – Mayo, Hawthorne Experiments,
Behavioural Approach, Systems Approach, Contingency Approach –Lawerence & Lorsch, MBO
- Peter F. Drucker, Re-engineering - Hammer and Champy, Michael Porter – Five-force analysis,
Three generic strategies and valuechain,analysis, Senge’s Learning Organisation, ‘Fortune at the
Bottom of the Pyramid’ – C.K. Prahalad.
UNIT- 2 Functions of Management –Planning – Concept, Nature, Importance, Steps, Limitations,
Management by Objectives, Organizing - Concept, Nature, Importance, Principles,
Centralization, Decentralization, Organization Structures- Line and Staff Authority, Functional,
Matrix, Geographical, New Forms of Organization, Staffing - Concept, Nature, Importance,
Steps, Concept of knowledge worker, Directing – Concept, Nature, Importance, Controlling -
Concept, Nature, Importance, Process of controlling, Control Techniques, Leadership: Concept,
Nature, Importance, Attributes of a leader, developing leaders across the organization, Leadership
Grid, Decision making: Concept, Nature, Importance, and Process, Types of decisions, Problems
in decision making.

UNIT-3 Organising Concept and process of organising – An overview, Span of management, Different
types of authority (line, staff and functional), Decentralisation, Delegation of authority Formal
and Informal Structure; Principles of Organising; Network Organisation Structure

UNIT-4 Staffing and Leading:- Staffing: Concept of staffing, staffing process Motivation: Concept,
Importance, extrinsic and intrinsic motivation; Major Motivation theories - Maslow’s Need-
Hierarchy Theory; Hertzberg’s Two-factor Theory, Vroom’s Expectation Theory. Leadership:
Concept, Importance, Major theories of Leadership (Likert’s scale theory, Blake and Mouten’s
Managerial Grid theory, House’s Path Goal theory, Fred Fielder’s situational Leadership),
Transactional leadership, Transformational Leadership, Transforming Leadership.
Communication: Concept, purpose, process; Oral and written communication; Formal and
informal communication networks, Barriers to communication, Overcoming barriers to
communication.

UNIT-5 Control: Concept, Process, Limitations, Principles of Effective Control,MajorTechniques of

control - Ratio Analysis, ROI, Budgetary Control, EVA, PERT/CPM.Emerging issues in
Management

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

TEXT BOOK:

• Principle Of Management : R.C Agarwal (Sahitya Bhawan Publication)

• Principle Of Management : R.N Gupta (S.Chand)
• Principle Of Management : T. Ramaswamy
REFERENCE BOOK:

• Harold Koontz and Heinz Weihrich, Essentials of Management:

An International and Leadership Perspective, McGraw Hill Education.
• Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals
of Management: Essential Concepts and Applications, Pearson Education.
• George Terry, Principles of Management, Richard D. Irwin
• Newman, Summer, and Gilbert, Management, PHI
• James H. Donnelly, Fundamentals of Management, Pearson Education.
• B.P. Singh and A.K.Singh, Essentials of Management, Excel Books
• Griffin, Management Principles and Application, Cengage Learning

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE: 3CBCH303
BUSINESS STATISTICS
COURSE CODE: 3CBCH303
COURSE OBJECTIVE:
The objective is to provide basic knowledge of statistics and their application to business
situations.

Syllabus:
UNIT-1 Statistical Data and Descriptive Statistics Nature and Classification of data: univariate, bivariate
and multivariate data; time-series and cross-sectional data Measures of Central Tendency
Mathematical averages including arithmetic mean, geometric mean and harmonic mean,
Properties and applications. Positional Averages Mode and Median (and other partition values
including quartiles, deciles, and percentiles) (including graphic determination) Measures of
Variation: absolute and relative. Range, quartile deviation, mean deviation, standard deviation,
and their coefficients, Properties of standard deviation/variance Skewness: Meaning,
Measurement using Karl Pearson and Bowley’s measures; Concept of Kurtosis

UNIT-2 Probability and Probability Distributions Theory of Probability. Approaches to the calculation of
probability; Calculation of event probabilities. Addition and multiplication laws of probability
(Proof not required); Conditional probability and Bayes’ Theorem (Proof not required)
Expectation and variance of a random variable. Probability distributions:Binomial distribution:
Probability distribution function, Constants, Shape, Fitting of binomial distribution Poisson
distribution: Probability function, (including Poisson approximation to binomial distribution),
Constants, Fitting of Poisson distribution Normal distribution: Probability distribution function,
Properties of normal curve, Calculation of probabilities

UNIT-3 Simple Correlation and Regression Analysis a. Correlation Analysis: Meaning of Correlation:
simple, multiple and partial; linear and non-linear, Correlation and Causation, Scatter diagram,
Pearson’s co-efficient of correlation; calculation and properties (Proof not required). Correlation
and Probable error; Rank Correlation Regression Analysis: Principle of least squares and
regression lines, Regression equations and estimation; Properties of regression coefficients;
Relationship between Correlation and Regression coefficients; Standard Error of Estimate and its
use in interpreting the results.

UNIT-4 Index Numbers Meaning and uses of index numbers; Construction of index numbers: fixed and
chain base: univariate and composite. Aggregative and average of relatives – simple and weighted
Tests of adequacy of index numbers, Base shifting, splicing and deflating. Problems in the
construction of index numbers; Construction of consumer price indices: Important share price
indices, including BSE SENSEX and NSE NIFTY

UNIT-5 Time Series Analysis Components of time series; Additive and multiplicative models; Trend
analysis: Fitting of trend line using principle of least squares – linear, second degree parabola and
exponential. Conversion of annual linear trend equation to quarterly/monthly basis and vice-
versa; Moving averages; Seasonal variations: Calculation of Seasonal Indices using Simple
averages, Ratio-to-trend, and Ratio-to-moving averages methods. Uses of Seasonal Indices
Sampling Concepts, Sampling Distributions and Estimation: Sampling: Populations and samples,
Parameters and Statistics, Descriptive and inferential statistics; Sampling methods (including
Simple Random sampling, Stratified sampling, Systematic sampling, Judgement sampling, and
Convenience sampling) Concept of Sampling distributions and Theory of Estimation: Point and
Interval estimation of means (large samples) and proportions.

COURSE OUTCOME:
Students would be armed with the knowledge of using different statistical tools very much
required in the decision making process in any business as well as business Research.
TEXT BOOK:
• Business Statistics :Divya Saxena ( Vayu Education India)
• Business Statistics :Dr. Agarwal ( Vrinda Publication)
• Business Statistics :R.P Jain ( S.Chand)
• Business Statistics :Oswal, Sahu, Ramesh Book Depot, Jaipur
• Business Statistics :Gupta B.N.Statistics, Sahitya Bawan, Agra (Hindi & English)
• Business Statistics :Gupta B.N.& Silawat Statistics, S.B.P.D., Agra.

REFERENCE BOOK:
• Levin, Richard, David S. Rubin, Sanjay Rastogi, and HM
Siddiqui. Statistics for Management.7th ed., Pearson Education.
• David M. Levine, Mark L. Berenson, Timothy C. Krehbiel,
P. K. Viswanathan, Business Statistics: A First Course, Pearson Education.
• Siegel Andrew F. Practical Business Statistics. McGraw Hill Education.
• Gupta, S.P., and Archana Agarwal. Business Statistics, Sultan Chand and Sons, New Delhi.
• Vohra N. D., Business Statistics, McGraw Hill Education.

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE : 3HBHL302

COURSE CODE : 3HBHL302

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 COURSE CODE:3HBEL501

INTRODUCTION TO SOFT SKILL & TEAM BUILDING

COURSE CODE:3HBEL501

COURSE OBJECTIVES:
By the end of the soft skills training program, the students should be able to:
• Develop effective communication skills (spoken and written).
• Develop effective presentation skills.
• Conduct effective business correspondence and prepare business reports which produce
results.
• Become self-confident individuals by mastering inter-personal skills, team management
skills, and leadership skills.
• Develop all-round personalities with a mature outlook to function effectively
in different circumstances.
• Develop broad career plans, evaluate the employment market, identify the
organizations to get good placement, match the job requirements and skill sets.
• Take part effectively in various selection procedures adopted by the recruiters.

Syllabus:

UNIT – I General Introduction of self by students, Importance of the Training sessions, Importance of
Presentation Skills, Public Speaking

Basic English GrammarVocabulary, Kinds of Sentences, Verb, Adverb, Tenses,

Preposition, Conjunction, Formation of Sentences, Sentence Making, Translation

Communication Skills Communication meaning, Function, Process, Types of

communication, Barriers of communication, Guidelines for effective communication,
Purpose of Good communication, Importance of right Pronunciation

UNIT – II Listening and Writing Skills Importance of effective listening, Importance of effective
writing skills, Conversation Practice, Guidelines for Effective writing

Body LanguageGestures, Voice Modulation, Eye Contact, Facial Expression, Posture,

Dressing Sense, Attire, Hand, movements, General Etiquette, Mannerism, Smiling Gestures,
Confidence building, Exit walk

Behavioral skills Team Management, Time Management, Stress Management, Decision

Making, Positive Thinking Attitude, self actualization, Working style

UNIT – III Email SkillsEmail Etiquette, Email Drafting

Creating a Resume/ Resume writing tips Format and Content Resume, Fresher's
Resume, Helpful Tips For Resume Writing, Things to avoid in Resume

Group Discussion Introduction “what is GD”, Ability to Influence, Importance of Active

Listening, Key Steps to succeed in GD Do’s and Don’ts of GD.
 COURSE CODE:3HBEL501

UNIT – IV Interview Skills/ Tips Groundwork before the Interview, Greeting Etiquettes, Self
Introduction, Tips to answer “questions” Do’s and Don’ts of Interview, Preparing a day
before the interview, Things to remember during the Interview.

Telephonic Interview and Video Conferencing Interview Tips Treat the Interview like
a face to face Interview, Telephone Etiquette, Flow of Conversation

UNIT – V Corporate Etiquette Professional Attitude at work, Punctuality, Meeting etiquettes,

Professional Dressing sense, Cordial Relation with Fellow workers

COURSE OUTCOME:

The teaching methods in the soft skills training include lectures, projects, role plays, quizzes,
and various other participatory sessions. The emphasis will be on learning by doing.

Since the method of training is experiential and highly interactive, the students imbibe the
skills and attributes in a gradual and subtle way over the duration of the program. The
students will not only learn the skills and attributes but also internalize them over a period
of time.

Internalization ensures that the skills and attributes become part of the students’ nature.
Subtle changes are bound to occur in their behavior and outlook, and these will make them
more self-assured and confident. Moreover, the behavior changes will be gradual and
natural and will not appear artificial or put on. Thus, the changes in them will be genuine
and positive.

The Soft Skills training program is a credit course and the evaluation of the students takes
place on a continuous basis. Active participation in activities, interest displayed by the
students in acquiring the necessary attributes and skills and the commitment shown by them
to improve in terms of attitudes are the main criteria for evaluation.
 COURSE CODE: 3CBCH401

CORPORATE ACCOUNTING
COURSE CODE: 3CBCH401
COURSE OBJECTIVE:
The objectives of the subject is to give exposure to the students, about
fundamental of Corporate accounting principles, techniques and their application
in the business decision making process.

Syllabus:

UNIT - I Issue, Forfeiture and Reissue of forfeited shares; Issue of right and bonus share and
buy back of share Redemption of Preference Shares. Issue & Redemption of
Debentures.
UNIT - II Final Accounts of Companies (Excluding calculation of managerial remuneration).
Declaration of dividend, Profit and Loss Appropriation Account and disposal of Profits.
Calculation of Pre and Post incorporation Profit / Loss.

UNIT - III Valuation of Goodwill and Shares, Methods of Valuation. Difference between balance
sheet of banking and non banking company: prudential norms. Asset structure of a
commercial bank. Non Performing Assets

UNIT - IV Meaning of Holding and Subsidiary Company. Preparation of Consolidated Balance

Sheet of a holding company with one subsidiary company, Accounting for liquidation
of companies.
UNIT - V Accounting for Merger as per AS 14. Internal Reconstruction of a company as per
Indian Accounting Standard 14 (Excluding intercompany holdings and reconstruction
shcheme)

COURSE OUTCOME:
After learning this subject student will understand the fundamental principles and
techniques of corporate accounting so as to use these concepts for effective
business decisions.

TEXT BOOK:
• Shukla, S.M., Corporate Accounting. Sahity Bhawan Publication, Agra
• Karim Khanuja, Corporate Accounting, SBPD Agra

REFERENCE BOOK:
• Goyal V.K.,2009, Corporate Accounting , Excel Book Publication
• Ready & Murthy Corporating Accounting, Marghan Publication Chennai
• Ashok Sehgal, Fundamentals of Corporate
Accounting, Taxnnan Publication, New Delhi

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE: 3CBCH402
COMPUTER APPLICATIONS IN BUSINESS
COURSE CODE: 3CBCH402
COURSE OUTCOME:
To provide computer skills and knowledge for commerce students and to enhance the
student understands of usefulness of information technology tools for business operations.

UNIT-1 Word Processing Introduction to word Processing, Word processing concepts, Use of
Templates, Working with word document: Editing text, Find and replace text, Formatting,
spell check, Autocorrect, Autotext; Bullets and numbering, Tabs,

UNIT-2 Preparing Presentations Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting:
Tables, Images, texts, Symbols, Media; Design; Transition; Animation; and Slideshow.
Creating Business Presentations using above facilities

UNIT-3 Spreadsheet and its Business Applications Spreadsheet concepts, Managing worksheets;
Formatting, Entering data, Editing, and Printing a worksheet; Handling operators in formula,
Project involving multiple spreadsheets, Organizing Charts and graphs Generally used
Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time, Lookup
and reference, Database, and Text functions

UNIT-4 Creating Business Spreadsheet Creating spreadsheet in the area of: Loan and Lease statement;
Ratio Analysis; Payroll statements; Capital Budgeting; Depreciation Accounting; Graphical
representation of data; Frequency distribution and its statistical parameters; Correlation and
Regression DBMS Software: Environment; Tables; Forms; Queries; Reports; Modules;
Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting, Managing
the data records of Employees, Suppliers and Customers

UNIT-5 Database Management System Database Designs for Accounting and Business Applications:
Reality- Expressing the Application; Creating Initial design in Entity Relationship(ER) Model;
Transforming ER Model to Relational data model concepts; Implementing RDM design using
an appropriate DBMS. SQL and Retrieval of Information: Basic Queries in SQL; Embedded
Queries in SQL; Insert, Delete and Update statements in SQL.

COURSE OUTCOME:
To provide computer skill and knowledge for commerce students and to enhance the students
understands of information technology tools for Business operations.

TEXT BOOK:
• PC Software for windows by R.K. Taxali
• Fundamental pf computers by P.K.Sinha
• Web Commerce Tech Addison Wesley MC Graw Hill
• DBMS Kamal Prakashan

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE:3CBCH403
INDIAN ECONOMY
COURSE CODE:3CBCH403
COURSE OBJECTIVE:
The objective of the Subject to prepare the students will be able for a better understanding
about Structure of Indian Economy.

Syllabus:

UNIT-1 Basic Issues in Economic Development Concept and Measures of Development and
Underdevelopment; Human Development. Growth and Distribution; Unemployment and
Poverty; Human Development; Environmental concerns. Demographic Constraints: Interaction
between population change and economic development.

UNIT-2 Basic Features of the Indian Economy at Independence Composition of national income and
occupational structure, the agrarian scene and industrial structure.financial crisis of India

UNIT-3 Policy Regimes The evolution of planning and import substituting industrialization. Economic
Reforms since 1991. Monetary and Fiscal policies with their implications on economy, Export
policies and performance Stabilisation and Structural Adjustment; India and the WTO, Role of
FDI, Capital account convertibility,

UNIT-4 Growth, Development and Structural Change The experience of Growth, Development and
Structural Change in different phases of growth and policy regimes across sectors and
regions.The Institutional Framework: Patterns of assets ownership in agriculture and industry;
Policies for restructuring agrarian relations and for regulating concentration of economic power;
Changes in policy perspectives on the role of institutional framework after 1991..

UNIT-5 Sectoral Trends and Issues Agriculture Sector: Agrarian growth and performance in different
phases of policy regimes i.e. pre green revolution and the two phases of green revolution;
Factors influencing productivity and growth; the role of technology and institutions; price
policy, the public distribution system and food security. Industry and Services Sector: Phases of
Industrialisation – the rate and pattern of industrial growth across alternative policy regimes;
Public sector – its role, performance and reforms; The small scale sector; Role of Foreign
capital. Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of
Payments: Structural Changes and Performance of India’s Foreign Trade and Balance of
Payments; Trade Policy Debate;

COURSE OUTCOME:
After learning this subject student will get the knowledge about all the Indian
Economics factors effecting business process and develop so that they could able to
take business decisions accordingly.

TEXT BOOK
Pant J.C. and Agrawal, Economics – Sahitya Bhawan Publication, Agra

REFERENCE BOOKS
• C.T. Kurien: Planning Poverty and Social Transformation, Allied Publications
• Chopra O.P., Business Economics, New Delhi, Tata Mcgraw Hill.
 • Mishra and Puri, Indian Economy, Himalaya Paublishing House
• IC Dhingra, Indian Economics, Sultan Chand & Sons
• Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
• Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE: 3CBCH501

INCOME TAX LAW AND PRACTICE

COURSE CODE: 3CBCH501
COURSE OBJECTIVE:
This subject provides an introduction and overview of, fundamental concepts of
income Tax; include Introduction to Law and Indian Income Tax Act 1961.

Syllabus:
UNIT-1 Introduction Basic concepts: Income, agricultural income, person, assessee, assessment year,
previous year, gross total income, total income, maximum marginal rate of tax; Permanent
Account Number (PAN) Residential status; Scope of total income on the basis of residential status
Exempted income under section 10

UNIT-2 Computation of Income under different heads-1 Income from Salaries; Income from house
property

UNIT-3 Computation of Income under different heads-2 Profits and gains of business or profession;
Capital gains; Income from other sources

UNIT-4 Computation of Total Income and Tax Liability Income of other persons included in assessee’s
total income; Aggregation of income and set-off and carry forward of losses; Deductions from
gross total income; Rebates and reliefs Computation of total income of individuals and firms; Tax
liability of an individual and a firm; Five leading cases decided by the Supreme Court

UNIT-5 Preparation of Return of Income Filing of returns: Manually, On-line filing of Returns of Income
& TDS; Provision & Procedures of Compulsory On-Line filing of returns for specified assesses.

COURSE OUTCOME:
On successful completion of this subject, students will be able to: understanding of tax, Income
from Salary, House Property, Income from Business and Profession, Capital Gains and Income
from other Sources etc.

TEXT BOOK
Mehrotra, H.C., Income Tax Law & Practices, Sahitya Bhawan Publication, 2016.
Goods and Services Tax (G.S.T.) Dr. H.C.Mehrotra and Prof. V.
P. Agrawal. Sahitya Bhawan publication, Agra

REFERENCE BOOKS
Ahuja, Girish., and Gupta, Ravi Systematic Approach
to Income Tax. Bharat Law House, Delhi.
Singhaniya, Vinod K. And Minica Singhaniya, Student
Guide to Income Tax, Taxmann Publication Pvt. Ltd. New Delhi.
Journal:- Current Tax Reporter, Jodhpur

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE:3CBCH502
AUDITING AND CORPORATE GOVERNANCE
COURSE CODE:3CBCH502

COURSE OBJECTIVE:
To provide knowledge of auditing principles, procedures and techniques in accordance
with current legal requirements and professional standards and to give an overview of the
principles of Corporate Governance and Corporate Social Responsibility

Syllabus:

UNIT-1 Introduction Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques;
Classification of Audit, Audit Planning, Internal Control – Internal Check and Internal Audit;
Audit Procedure – Vouching and verification of Assets & Liabilities.

UNIT-2 Audit of Companies Audit of Limited Companies: Company Auditor- Qualifications and
disqualifications Appointment, Rotation, Removal, Remuneration, Rights and Duties Auditor’s
Report- Contents and Types. Liabilities of Statutory Auditors under the Companies Act 2013

UNIT-3 Special Areas of Audit Special Areas of Audit: Special features of Cost audit, Tax audit, and
Management audit; Recent Trends in Auditing: Basic considerations of audit in EDP
Environment; Computer aided audit techniques and tools; Auditing Standards; Relevant Case
Studies/Problems;

UNIT-4 Corporate Governance Conceptual framework of Corporate Governance: Theories & Models,
Broad Committees; Corporate Governance Reforms. Major Corporate Scandals in India and
Abroad: Common Governance Problems Noticed in various Corporate Failures. Codes &
Standards on Corporate Governance

UNIT-5 Business Ethics Morality and ethics, business values and ethics, approaches and practices of
business ethics, corporate ethics, ethics program, codes of ethics, ethics committee; Ethical
Behaviour: Concepts and advantages; Rating Agencies; Green Governance; Clause 49 and
Listing Agreement. Corporate Social Responsibility (CSR): Concept of CSR, Corporate
Philanthropy, Strategic Planning and Corporate Social Responsibility; Relationship of CSR with
Corporate Sustainability; CSR and Business Ethics, CSR and Corporate Governance; CSR
provisions under the Companies Act 2013

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

TEXT BOOK:

• Auditing & R.C. Saxena (Himalaya, Publishing, Bombay)

• Principles of Auditing & Tendon B.N. (S. Chandel & Co. Delhi)
• Auditing Principles and Problems & Sharma T.R. (S/B Agra)
• Jain, Khandelwal & Auditing, R.B.D. Jaipur
• Auditing & Dr. Mehta & Mehta (Sahitya Bhawan Publication)
REFERENCE BOOK:
▪ Ravinder Kumar and Virender Sharma,
Auditing Principles and Practice, PHI Learning
▪ Aruna Jha, Auditing. Taxmann Publication.
▪ A. K. Singh, and Gupta Lovleen. Auditing
Theory and Practice. Galgotia Publishing Company.
▪ Anil Kumar, Corporate Governance:
Theory and Practice, Indian Book House, New Delhi
▪ MC Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot.
(Publishers). (Relevant Chapters)

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE: 3CBCH503
HUMAN RESOURCE MANAGEMENT
COURSE CODE: 3CBCH503

COURSE OBJECTIVE:
To familiarize the students with the different aspects of managing human resources in a
organization. and To equip the students with basic knowledge and skills required for the
acquisition,development and retention of human resources.

Syllabus:

UNIT-1 Introduction Human Resource Management: Concept and Functions, Role, Status and
competencies of HR Manager, HR Policies, Evolution of HRM, HRM vs HRD. Emerging
Challenges of Human Resource Management; Workforce diversity; Empowerment; Downsizing;
VRS; Human Resource Information System

UNIT-2 Acquisition of Human Resource Human Resource Planning- Quantitative and Qualitative
dimensions; job analysis – job description and job specification; Recruitment – Concept and
sources; Selection – Concept and process; test and interview; placement and induction

UNIT-3 Training and Development Concept and Importance; Identifying Training and Development
Needs; Designing Training Programmes; Role-Specific and Competency-Based Training;
Evaluating Training Effectiveness; Training Process Outsourcing; Management Development;
Career Development.

UNIT-4 Performance Appraisal Nature, objectives and importance; Modern techniques of performance
appraisal; potential appraisal and employee counseling; job changes - transfers and promotions;
Compensation: concept and policies; job evaluation; methods of wage payments and incentive
plans; fringe benefits; performance linked compensation.

UNIT-5 Maintenance Employee health and safety; employee welfare; social security; Employer-Employee
relations- an overview; grievance-handling and redressal; Industrial Disputes: causes and
settlement machinery

COURSE OUTCOME:

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

TEXT BOOK:

• Text Book on Human Resource Management : Agrawal & Foujdar, Sahitya Bhawan Publication
• Human Resource Management : C.B Manorial ( Himalaya Publication House)
• Human Resource Management : R. C Agarwal (Sahitya Bhawan Publication)

• Human Resource Management : A.A Ansari ( Quality Publication

REFERENCE BOOK:

• Gary Dessler. A Framework for Human

Resource Management. Pearson Education.
• DeCenzo, D.A. and S.P. Robbins, Personnel
/Human Resource Management, Pearson Education.
• Bohlendar and Snell, Principles of Human
Resource Management, Cengage Learning

Chairman Dean (Registrar)

(Board of Studies) (Faculty)
 COURSE CODE: 3CBCH601

GOODS & SERVICES TAX

COURSE CODE: 3CBCH601
COURSE OBJECTIVE:
This Course is designed to develop the basic understanding of the student to understand
the Concept of Goods and Services Tax and its computation. It also aims to give insight
about the tax regime and registration process.
Syllabus:

UNIT – I Goods and Service Tax: Introduction, History of GST in world, Tax included in GST,
Concept of Dual GST, GST Administration Classification of Goods and Services
Under GST, GST on Import and Export, GST Composition Scheme. Pre GST Regime
and Constitutional Amendment: Constitutional Amendment, Main Previous Indirect
Taxes Central sales Tax, Central Excise duty, Service Tax, Value Added Tax, Custom
duty, Drawback of Previous Value added Taxation, Transitional provisions, Anti
Profiteering rules 2017, Doctrine of Unjust enrichment, Avoidance of dual
control.Custom Law, Intro, History.
UNIT – II Important meanings and Definitions: Business, Goods, Service, Person, Government,
Capital Goods, Invoice etc. Taxation and Exemption from Tax, Meaning, Time and
Expectation of Supply: Meaning of Supply, Essential elements of the formation of
supply, Transfer of Possession, Composite and Mixed Supply, Valuation of Supply
Valuation Methods. Place of Supply of goods and Services: Difference in Provisions of
supply location. Valuation In GST and Payment of Tax: Transaction Value, Taxation
Mechanism under GST, Computation of Taxable Value Under GST, Time of Payment
of Tax by Supplier, E Ledger, I.T.C. Ledger, CPIN, CIN, E-FPB, TDS, TCS.

E - Way Bill System: Meaning, Features, Need, Future of E - Way Bill. E - Commerce,
UNIT – III Job work and Input Tax Credit: E - Commerce, E – Commerce Operator, Aggregator,
TCS by E - Commerce Operator, GST Payment on Reverse charge, IGST Act:
Meaning, Advantage, Features, Interstate Supplies, Export Taxation, Concept of Input
Service Distributor in GST: Input Service Distributor, Return Process and Matching
of Input Tax credit: Objective of Return, Types, Upload of Challan bill, Need of
Annual return and Final return.CGST. SGST, Maintenese and Accounting and
Reaserch.
UNIT – IV Estimation, Audit and Refund: Starting of Audit, Special Audit, Compulsory B. R. C.
Demands and Recovery: Tax recovery and methods. Appeals and Revision: Appeal
Provision, Appeal in GST, Time Limit, Advance Ruling: Advance Ruling, demands,
Process of receiving decision, to be cancellation of decision, Provisions of appeal
against decision, order of rectification of errors.
UNIT – V Settlement Commission: Objectives, matters, structure, schedule of settlement
application, Powers of Commission. Inspections, Search, Seizure and Arrest:
Inspection, Search, seizure, Arrest, search warrant, seizure of things, Process of search,
Illegal search, difference between seizure and arrest, ordinary crimes,
Summons, Guidelines, Offence, Penalties and Prosecutions: Prescribed crimes,
Penalties, Provisions of Penalty, Amount of Penalty, Prosecutions Prosecutable offence,
mens-rea, Detention of imprisonment. Frontend Business Process on GST, Rendered
Services, Features of GST portal. Registration under GST and Return Filing Migration
to ERP- Activate Good & Services Tax (GST) in ERP

COURSE OUTCOME:

After learning these subject students will able to understand the concept of GST and
will be able to ascertain the computation of tax and will also be able to register and
deal with other GST related Issues.

TEXT BOOK
Mehrotra, H.C., Goods and Services Tax (G.S.T.), Sahitya Bhawan Publication, 2016.
REFERENCE BOOKS
Basics of GST- Nitya Tax Associates. Taxman’s
Publication
Goods and Services Tax Prof. Shripal Saklecha and CA Anit
Saklecha. S.P. Publishers
G.S.T. & Custom Law. CA Modi & Gupta. SBPD Publication.
Agra (2019)

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 COURSE CODE:3CBCH602

FUNDAMENTAL OF FINANCIAL MANAGEMENT

COURSE CODE:3CBCH602

COURSE OBJECTIVE:
The objective of this subject is to enable the students to have a comprehensive
awareness about the provisions of the Company’s Act and Corporate Accounts.

Syllabus

UNIT-1 Introduction Nature, scope and objective of Financial Management, Time value of money, Risk
and return (including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities

UNIT-2 Investment Decisions The Capital Budgeting Process, Cash flow Estimation, Payback Period
Method, Accounting Rate of Return, Net Present Value (NPV), Net Terminal Value, Internal
Rate of Return (IRR), Profitability Index, Capital budgeting under Risk – Certainty Equivalent
Approach and Risk- Adjusted Discount Rate

UNIT-3 Financing Decisions Cost of Capital and Financing Decision: Sources of long-term financing
Estimation of components of cost of capital. Methods for Calculating cost of equity capital, Cost
of Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average cost of
capital (WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure
(Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and
financial leverage; Determinantsof capital structure

UNIT-4 Dividend Decisions Theories for Relevance and irrelevance of dividend decision for corporate
valuation; Cash and stock dividends; Dividend policies in practice Working Capital Decisions
Concepts of working capital, the risk-return trade off, sources of short-term finance, working
capital estimation, cash management, receivables management, inventory management and

UNIT-V Cost of capital : Significance of cost of capital; Calculating cost of debt, Preference shares, equity
share, and retained earning, Weighted Average cost of capital. Dividend Policies : forms of
dividends and stability in dividends, determinats, issues in divident policies, Waltor's mode,
Gordon's Model, M.M. Hypotheisis.

COURSE OUTCOME:
students will be able to understand finance in a better way along with giving them
insight to practical management of long and Short finance for real business houses.

TEXT BOOK
• Gupta, S.P. (2015). Financial Management, Sahitya Bhawan Publication, 2015
• Srivastava, R.M. (2013), Financial Decision Making, Himaylaya Publishing House, Mumbai

REFERENCE BOOK:
• James C. Van Horne and Sanjay Dhamija,
Financial Management and Policy, PearsonEducation
• . Levy H. and M. Sarnat . Principles of
Financial Management. Pearson Education
• Brigham and Houston, Fundamentals of
Financial Management, Cengage Learning
 • Khan and Jain. Basic Financial Management, McGraw Hill Education
• Prasanna Chandra, Fundamentals of Financial Management. McGraw Hill Education

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 COURSE CODE:3CBCH603

PRINCIPLES OF MARKETING
COURSE CODE:3CBCH603
COURSE OBJECTIVE:
The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing.
Syllabus:
UNIT I Marketing : Introduction, Nature and Scope of Marketing, Importance of Marketing,
Marketing Concept : Traditional and modern, Selling Vs. Marketing, Marketing Mix,
Marketing Environment: Concept, importance and components (Economic, Demographic, t
Technological, Natural, Socio Cultural and Legal)

UNIT II Consumer Behaviour and Marketing Segmentation: Nature, Scope and Significance of
consumer behaviour, Consumer Buying Decision Process; Factors influence consumer buying
behaviour. Market Segmentation concept, importance and bases for market
segmentation.Target market selection Positioning: concept, importance and bases; Product
differenciation vs. Market segmentation
UNIT III Product: Concept, type and objectives of product, consumer and industrial goods; Product
planning and development, Packaging role and functions, Brand name and trade mark; After
sales service; Product life cycle concept.
UNIT IV Price: Importance of price in the Marketing Mix, Factors affecting price of a product/service,
Discounts and rebates. Distribution Channels and Physical Distribution: Distribution
channels-concept and role; Types of distribution channel; Factors affecting choice of a
distribution channel; Retailer and wholesaler; Physical distribution of goods; Transportation,
Warehousing.

UNIT V Sales Promotion: Methods of promotion; Optimum Promotion Mix; Advertising media-their
relative merits and limitations; Characteristics of an effective advertisement; Personal selling;
Selling as a career; qualities of a successful sales person; Functions of salesman. Recent
development in marketing, social marketing, online marketing, direct marketing, service
marketing, green marketing
COURSE OUTCOME:
Rural marketing, consumerism,importance factor,tools,nature
After the completion of this paper, the students will able to identify marketing components
and fit them in the value chain along with the various marketing strategies.

TEXT BOOK:
• Marketing Management Philip Kotler (Prentice Hall)
• Principles of Marketing William M.Pride and
C.C. Ferrell Marketing; Houghton- Mifflin Boston.
• Principles of Marketing R.L.Nolakha (R.B.D. Jaipur)
REFERENCE BOOK:
• Kotler, Philip, Gary Armstrong, Prafulla Agnihotri
and Ehsanul Haque. Principles ofMarketing. 13th edition. Pearson Education.
• William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
• Chhabra, T.N., and S. K. Grover. Marketing Management.
Fourth Edition. Dhanpat Rai & Company.

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 CORPORATE TAX PLANNING

COURSE OBJECTIVE:
This subject provides an introduction to, and overview of, fundamental concepts of income
Topics include Introduction to Taxation, including income tax, capital gains tax, fringe
benefits tax, and goods and services tax.

Syllabus:
UNIT-1 Introduction Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in India;
Types of companies; Residential status of companies and tax incidence; Tax liability and
minimum alternate tax; Tax on distributed profits

UNIT-2 Tax Planning-1 Tax planning with reference to setting up of a new business: Locational aspect,
nature of business, form of organization; Tax planning with reference to financial management
decision - Capital structure, dividend including deemed dividend and bonus shares; Tax planning
with reference to sale of scientific research assets

UNIT-3 Tax Planning-2 Tax planning with reference to specific management decisions - Make or buy;
own or lease; repair or replace Tax planning with reference to employees’ remuneration Tax
planning with reference to receipt of insurance compensation Tax planning with reference to
distribution of assets at the time of liquidation

UNIT-4 Special provisions relating to non-residents Double taxation relief; Provisions regulating
transfer pricing; Advance rulings; Advance pricing agreement

UNIT-5 Tax Planning with reference to Business Restructuring Amalgamation, Demerger, Slump sale,
Conversion of sole proprietary concern/partnership firm into company, Conversion of company
into LLP, Transfer of assets between holding and subsidiary companies

COURSE OUTCOME:
On successful completion of this subject, students will be able to: Employ a broad
understanding of tax law, Conduct tax law research by using research skills to interrogate
primary and secondary legal materials, and analyze and synthesize complex legal
information.

TEXT BOOK:
• Corporate Tax Planning, Saklecha & Saklecha, Satish Printers & Publishers.
• Corporate Tax Planning and Management- Sahitya Bhawan Publication, Agra

REFERENCE BOOK:
▪ Vinod K. Singhania and Monica Singhania,
Corporate Tax Planning. Taxmann Publications Pvt. Ltd., New
Delhi.
▪ Girish Ahuja and Ravi Gupta. Corporate Tax
Planning and Management. Bharat LawHouse, Delhi.
▪ Shuklendra Acharya and M.G. Gurha. Tax
Planning under Direct Taxes. Modern Law

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 BANKING AND INSURANCE

COURSE OUTCOME:
To impart knowledge about the basic principles of the banking and insurance

Syllabus:
UNIT-1 Introduction: Origin of banking: definition, banker and customer relationship, General and
special types of customers, Types of deposits, Origin and growth of commercial banks in India.
Financial Services offered by banks, changing role of commercial banks, types of banks

UNIT-2 Cheques and Paying Banker Crossing and endorsement - meaning, definitions, types and rules
of crossing. Duties, Statutory protection in due course, collecting bankers: duties, statutory
protection for holder in due course, Concept of negligence.

UNIT-3 Banking Lending Principles of sound lending, Secured vs. unsecured advances, Types of
advances, Advances against various securities.

UNIT-4 Internet Banking Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-
payments, ATM Card/ Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS
(credit/debit), E-money, Electronic purse, Digital cash.

UNIT-5 Insurance Basic concept of risk, Types of business risk, Assessment and transfer, Basic
principles of utmost good faith, Indemnity, Economic function, Proximate cause, Subrogation
and contribution, Types of insurance: Life and Non-life, Re-insurance, Risk and return
relationship, Need for coordination. Power, functions and Role of IRDA, Online Insurance

COURSE OUTCOME:
Student will be to learn the basic concept and Principles of the banking and insurance

TEXT BOOK:
• H.C. Sharma - Banking Law and Practise (Sahitya Bhawan)
• Dr. Maliram - Banking Law and Practise
• Dr. V.C. Sinha - Banking Law and Practise (SBPD Publishing House)
• Gupta B.P. - Banking in India R.B.D. Jaipur

REFERENCE BOOK:
• Bhasin Niti. Indian financial system; Evoluation and Present Structure. New century Publication
• Agrawal O.P. Business and Insurance Himalya publishing House
• Saxena, G.S. Legal Aspects of Banking openations. Sultan Chand and Sons.

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 FINANCIAL MARKETING INSTITUTION AND FINANCIAL
SERVICES
COURSE OBJECTIVE:
To provide the student a basic knowledge of financial markets and institutions and to
familiarise them with major financial services in India.

Syllabus:

UNIT -1 Introduction Financial System and its Components – financial markets and institutions-scope ant
factours; Financial intermediation; Flow of funds matrix; Financial system and economic
development; An overview of Indian financial system, nature, tools importance.

UNIT-2 Financial Markets Money market – functions, organisation and instruments. Role of central bank
in money market objectives,importance,scope; Indian money market – An overview Capital
Markets – functions, organisation and instruments. Indian debt market; Indian equity market –
primary and secondary markets; Role of stock exchanges in India, types, factore

UNIT -3 Financial Institutions Commercial banking – introduction, its role in project finance and working
capital finance; Development Financial institutions (DFIs) – An overview and role in Indian
economy; Life and non-life insurance companies in India;and types, factors tools Mutual Funds –
Introduction and their role in capital market development, importance, objectives, . Non-banking
financial companies, types ,scope (NBFCs).

UNIT -4 Financial Services Overview of financial services industry: Merchant banking importance,
objectives,scope, – pre and post issue management, underwriting. Regulatory framework relating
to merchant banking in India, factore, types

UNIT -5 Leasing and hire–purchase Consumer and housing finance; Venture capital finance; Factoring
services nature, importance, objective, bank guarantees types, factors and letter of credit; Credit
rating; Financial counseling, types, nature, objectives.

COURSE OUTCOME:
The Student would be abled to understand the basics of financial Markets & institution and also
familiar with financial services

TEXT BOOK:
• Gupta S.B. Monetary Planning of India S. Chand, New Delhi.
• Khan M.Y. Indian Financial System Theory and Practice, Tata (Mc. Graw Hill, New Delhi)
• Financial Market & Investment management:
Dr.Sinha&Varsha (Sahitya Bhawan Publication)

REFERENCE BOOK:
• Bhole, L.M. Financial Markets and Institutions. TMH Hill Publishing Company
• Khan, M.Y. Indian Financial System-Theory and Practice New Delhi Vikas Publishing House
• Khan and Jain. Financial Services. Tata McGraw Hill

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 MANAGEMENT ACCOUNTING

COURSE OBJECTIVE:
To impart the students, knowledge about the use of financial, cost and other data for the
purpose of managerial planning, control and decision making.

Syllabus:

UNIT-1 Introduction Meaning, Objectives, Nature and Scope of management accounting, Difference
between cost accounting and management accounting, Cost control and Cost reduction, Cost
management

UNIT-2 Budgetary Control Budgeting and Budgetary Control: Concept of budget, budgeting and
budgetary control, objectives, merits, and limitations. Budget administration. Functional budgets.
Fixed and flexible budgets. Zero base budgeting. Programme and performance budgeting.

UNIT-3 Standard Costing Standard Costing and Variance Analysis: Meaning of standard cost and
standard costing, advantages, limitations and applications. Variance Analysis – material, labour,
overheads and sales variances. Disposition of Variances, Control Ratios.

UNIT-4 Marginal Costing Absorption versus Variable Costing: Distinctive features and income
determination. Cost- Volume-Profit Analysis, Profit / Volume ratio. Break-even analysis-
algebraic and graphic methods. Angle of incidence, margin of safety, Key factor, determination
of cost indifference point.

UNIT-5 Decision Making Steps in Decision Making Process, Concept of Relevant Costs and Benefits,
Various short term decision making situations – profitable product mix, Acceptance or Rejection
of special/ export offers, Make or buy, Addition or Elimination of a product line, sell or process
further, operate or shut down. Pricing Decisions: Major factors influencing pricing decisions,
various methods of pricing Contemporary Issues Responsibility Accounting: Concept,
Significance, Different Responsibility Centres, Divisional Performance Measurement: Financial
and Non-Financial measures. Transfer Pricing

COURE OUTCOME:
the students will be able to preparethe end result of a business houses by preparation through
financial statement analysis and Reporting.

TEXT BOOK:
• Management Accounting :Dr. Agarwal & Mehta ( Sahitya Bhawan Publication)
• Management Accounting :Jain S.P.Naraga K.L.
• Management Accounting :Shashi Gupta
• Management Accounting :S.P.Gupta
• Management Accounting :Mahesh Agrawal Mukesh Jain
• Management Accounting :Agrawal and Gupta (R.B.D.Jaipur)

REFERENCE BOOK:

• Charles T. Horngren, Gary L. Sundem, Dave Burgstahler,

Jeff O. Schatzberg. Introduction to Management Accounting , Pearson Education.
• Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura,
S. Mark Young Management Accounting. Dorling Kindersley(India) Pvt. Ltd.
• Ronald W. Hilton and David E. Platt. Managerial Accounting:
Creating Value in a Global Business Environment, Mc Graw Hill Education.
 • Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi.

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 FUNDAMENTALS OF INVESTMENT
COURSE OBJECTIVE:

To familiarize the students with different investment alternatives, introduce them to the
framework of their analysis and valuation and highlight the role of investor protection.

Syllabus:
UNIT-1 The Investment Environment The investment decision process, Types of Investments –
Commodities, Real Estate and Financial Assets, the Indian securities market, the market
participants and trading of securities, security market indices, sources of financial information,
Concept of return and risk, Impact of Taxes and Inflation on return.

UITT-2 Fixed Income Securities Bond features, types of bonds, estimating bond yields, Bond Valuation
types of bond risks, default risk and credit rating and credit rating agengies

UNIT-3 Approaches to Equity Analysis Introductions to Fundamental Analysis, Technical Analysis and
Efficient Market Hypothesis, dividend capitalisation models, and price-earnings multiple
approach to equity valuation.

UNIT-4 Portfolio Analysis and Financial Derivatives Portfolio and Diversification, Portfolio Risk and
Return; Mutual Funds; Introduction to Financial Derivatives; Financial Derivatives Markets in
India

UNIT-5 Investor Protection Role of SEBI and stock exchanges in investor protection; Investor
grievances and their redressal system, insider trading, investors’ awareness and activism

COURSE OUTCOME:
A low price means greater upside appreciation if conditions are favorable. At the same time, a
low price provides a margin of safety if circumstances are not ideal. Always plan on less than
ideal conditions, something usually goes wrong.

TEXT BOOK:
• Gupta S.B. Monetary Planning of India S. Chand, New Delhi.
• Khan M.Y. Indian Financial System Theory and Practice, Tata (Mc. Graw Hill, New Delhi)
• Financial Market & Investment management:
Dr.Sinha&Varsha (Sahitya Bhawan Publication)

REFERENCE BOOK:
• C.P. Jones, Investments Analysis and Management, Wiley, 8th ed.
• Prasanna Chandra, Investment Analysis and Portfolio Management, McGraw HillEducation
• R.P. Rustogi, Fundamentals of Investment, Sultan Chand & Sons,
New Delhi.
• N.D. Vohra and B.R. Bagri, Futures and Options, McGraw Hill Education
• Mayo, An Introduction to Investment, Cengage Learning.

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 BUSINESS TAX PROCEDURE AND MANAGEMENT

COURSE OBJECTIVE:
To provide basic knowledge of business tax procedures and management under
different provisions of the Income tax.
Syllabus:

UNIT-1 Advance payment of tax; Tax deduction/collection at source, documentation, returns, certificates;
Interest payable by Assessee/Government; Collection and recovery of tax

UNIT-2 Assessment, re-assessment, rectification of mistakes Appeals and revisions - Preparation and
filing of appeals with appellate authorities - Drafting of appeal; statement of facts and statement
of law

UNIT-3 Penalties and prosecutions, Settlement Commission, Search, seizure and survey

UNIT-4 Transactions with persons located in notified jurisdictional area; General anti-avoidance rule Tax
clearance certificate; Securities transaction tax

UNIT-5 Information Technology and Tax administration TAN (Tax Deduction and Collection Account
Number), TIN (Tax Information Network), e-TDS/e-TCS

COURSE OUTCOME:
The Student will be able to understand filing tax the procedure and management of e-filing Tax
under different procisiour of income tax

TEXT BOOK:
• Business Taxation, Saklecha & Saklecha, Satish Printers & Publishers
• Corporate Tax Planning and management Sahitya Bhawan Publication, Agra

REFERENCE BOOK:
• Singhaniya. Vinod K. and Singhaniya Monica. Corporate
Tax Planning and Business Tax Procedures. Taxamann Publications Pvt. Ltd.
New Delhi
• Ahuja. Girish and Gupta Ravi. Corporate
Tax Planning and Management. Bharat Law House Delhi.
• Bajpai, Om Shankar. Search, Seizure and Survey. Taxamann Publications Pvt Ltd.
New Delhi

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
 INTERNATIONAL BUSINESS

COURSE OBJECTIVE:
The objective of the course is to familiarise the students with the concepts, importance
and dynamics of international business and India’s involvement with global business. The
course also seeks to provide theoretical foundations of international business to the extent
these are relevant to the global business operations and developments.

Syllabus:
UNIT-1 Introduction to International Business: Globalisation and its importance in world economy;
Impact of globalization; International business vs. domestic business: Complexities of
international business; Modes of entry into international business. International Business
Environment: National and foreign environments and their components - economic, cultural and
political-legal environments

UNIT-2 Theories of International Trade – an overview ( Classical Theories, Product Life Cycle theory,
Theory of National Competitive Advantage); Commercial Policy Instruments - tariff and non-
tariff measures – difference in Impact on trade, types of tariff and non tariff barriers ( Subsidy,
Quota and Embargo in detail) ; Balance of payment account and its components. International
Organizations and Arrangements: WTO – Its objectives, principles, organizational structure and
functioning; An overview of other organizations – UNCTAD,; Commodity and other trading
agreements (OPEC), International Financial Corporation (IFC).

UNIT-3 Regional Economic Co-operation: Forms of regional groupings; Integration efforts among
countries in Europe, North America and Asia (NAFTA, EU , ASEAN and SAARC) .
International Financial Environment: International financial system and institutions (IMF and
World Bank – Objectives and Functions) ; Foreign exchange markets and risk management;
Foreign investments - types and flows; Foreign investment in Indian perspective

UNIT-4 Organisational structure for international business operations; International business

negotiations. Developments and Issues in International Business: Outsourcing and its
potentials for India; Role of IT in international business; International business and ecological
considerations.
UNIT-5 Foreign Trade Promotion Measures and Organizations in India; Special economic zones
(SEZs) and export oriented units (EOUs), ; Measures for promoting foreign investments into and
from India; Indian joint ventures and acquisitions abroad. Financing of foreign trade and
payment terms – sources of trade finance ( Banks, factoring, forfaiting, Banker’s Acceptance
and Corporate Guarantee) and forms of payment (Cash in advance, Letter of Credit,
Documentary Collection, Open Account)

COURSE OUTCOME:
After learning this subject, student will be able to understand the concept role of international
business and invaluemnet of india with global business market.

TEXT BOOK:

• International Marketing Management . Kailash Publication

• International Business N.V.Bedi, Vrinda Publication
• International Business, Subha P. Rao, Himalya Publication House
REFERENCE BOOK:
• Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw
HillEducation
• Johnson. Derbe. And Colin Turner. International Business- Themes
& Issues in the Modern Global Economy. London. Roultedge.
• WTO, Annual Report, Various issues

Chairman Dean (Registrar)

(Board of Studies) (Feculty)
BUSINESS RESEARCH METHODOLOGY AND PROJECT WORK

COURSE OBJECTIVE:

This course aims at providing the general understanding of business research and the methods
of business research. The course will impart learning about how to collect, analyze, present and
interpret data.

Syllabus:
UNIT-1 Introduction Meaning of research; Scope of Business Research; Purpose of Research –
Exploration, Description, Explanation; Unit of Analysis – Individual, Organization, Groups, and
Data Series; Conception, Construct, Attributes, Variables, and Hypotheses

UNIT-2 Research Process An Overview; Problem Identification and Definition; Selection of Basic
Research Methods- Field Study, Laboratory Study, Survey Method, Observational Method,
Existing Data Based Research, Longitudinal Studies, Panel Studies

UNIT-3 Measurement and Hypothesis Testing Measurement: Definition; Designing and writing items;
Uni-dimensional and Multi-dimensional scales; Measurement Scales- Nominal, Ordinal, Interval,
Ratio; Ratings and Ranking Scale, Thurstone, Likert and Semantic Differential scaling, Paired
Comparison; Sampling –Steps, Types, Sample Size Decision; Secondary data sources

UNIT-4 Hypothesis Testing: Tests concerning means and proportions; ANOVA, Chi-square test and other
Non-parametric tests Testing the assumptions of Classical Normal Linear Regression Section B:
Project Report Marks 50

UNIT-5 Report Preparation Meaning, types and layout of research report; Steps in report writing;
Citations, Bibliography and Annexure in report; JEL Classification

COURSE OUTCOME:
After Completion of this paper, the student will be able to understand of business research and
apply the research methods on a practical projects.

TEXT BOOK:
• Research Methodology, Vohra. Omega publication
• Research Methodology, C.R. Kothari, Age International

REFERENCE BOOK:
• Babbie, Earl R. The Practice of Social Research . Wadsworth Publication
• Chawla, Deepak and Sondhi, Neena. Research Methodology: Concept and Cases
• Zikmund. W. G. Business Research method. South Western . Thomson Learning
U.S.A.

Chairman Dean (Registrar)

(Board of Studies) (Feculty)