B. Com (Hons.

): Three-Year (6-Semester) CBCS

Programme

Course Structure
Semester I
BCH 1.1 Environmental Studies Ability-Enhancement
Compulsory Course (AECC)-1
BCH 1.2 Financial Accounting Core Course C-1
BCH 1.3 Business Law Core Course C-2
BCH 1.4 Micro Economics Generic Elective (GE)-1

Semester II
BCH 2.1 Business Communication (Language: Ability-Enhancement
English/Hindi/Modern Indian Compulsory Course (AECC)-2
Language)
BCH 2.2 Corporate Accounting Core Course C-3
BCH 2.3 Corporate law Core Course C-4
BCH 2.4 Macro Economics Generic Elective (GE)-2

Semester III
BCH 3.1 Human Resource Management Core Course C-5

BCH 3.2 Income Tax Law and Practice Core Course C-6
BCH 3.3 Management Principles and Core Course C-7
Applications
BCH 3.4 Business Statistics Generic Elective (GE)-3
BCH 3.5 E-Commerce Skill Enhancement Elective Course
(SEC)-1
Semester IV
BCH-4.1 Cost Accounting Core CourseC-8
BCH- 4.2 Business Mathematics Core Course C-9
BCH -4.3 Computer Applications in Business Core Course C-10
BCH- 4.4 Indian Economy Generic Elective (GE)-4
BCH-4.5 Entrepreneurship Skill Enhancement Elective Course
(SEC)-2

Semester V
BCH 5.1 Principles of Marketing Core CourseC-11
BCH 5.2 Fundamentals of Financial Core CourseC-12
Management

BCH 5.3 DSE-1 (Any one of Group A) Discipline specific Elective (DSE)-1
BCH 5.4 DSE-1 (Any one of Group A) Discipline specific Elective (DSE)-2
Discipline Specific Elective (DSE)
Group A
a. Management Accounting
b. Corporate Tax Planning
c. Advertising
d. Banking and Insurance
e. Computerised Accounting
System
f. Financial Markets, Institutions
and Financial Services

Semester VI
BCH 6.1 Auditing and Corporate Governance Core Course C-13

BCH 6.2 Indirect Tax law Core Course C-14

BCH 6.3 DSE-3 (Any one of Group B) Discipline Specific Elective (DSE)-3
BCH 6.4 DSE-3 (Any one of Group B) Discipline Specific Elective (DSE)-4
Discipline Specific Elective (DSE)
Group B
a. Fundamental of Investment
b. Consumer Affairs and
Customer Care
c. Business Tax Procedures and
Management
d. International Business
e. Industrial Relations and
Labour Laws
f. Business Research Methods
and Project Work

Note:
1. For Practical Lab based papers:
a. Core Courses BCH 1.2 (Financial Accounting), BCH 3.2 (Income-tax Law and
Practice), BCH 3.4 (Business Statistics), BCH 4.2 (Business Mathematics), and BCH 5.2
(Fundamentals of Financial Management) there shall be 4 Credit Hrs. for Lectures + one Credit
hr. (Two Practical Periods per week per batch) for Practical Lab + one credit Hr for Tutorials (per
group).
b. Core Courses BCH 4.3 (Computer Applications in Business) and Discipline Specific Elective
BCH Group A (e) (Computerised Accounting System), there shall be 4 Credit Hrs. for Lectures +
Two Credit hrs. (4 Practical Periods per week per batch) for Practical Lab.
c. Skill Enhancement Elective Course BCH 3.5(E-Commerce), there shall be 3 Credit Hrs. for
Lectures + One Credit hrs. (2 Practical Periods per week per batch) for Practical Lab.
2. For other core and elective papers, there shall be 5 lectures and one Tutorial (per batch).
 B. Com. (Hons.) : Three-Year (6-Semester) CBCS
Programme
Basic Structure: Distribution of Courses
1 Ability-Enhancement 2 Papers of 4 Credit Hrs. each (Total 08
Compulsory Course (AECC) Credit Hrs. 4X2)

2 Skill-Enhancement Elective 2 Papers of 4 Credit Hrs. each (Total 08

Course (SEC) Credit Hrs. 4X4)
3 Core Course 14 Papers of 6 Credit Hrs. each (Total 84
Credit Hrs. 14X6)
(5 Lectures and 1 Tutorial)
4 Discipline Specific Elective 4 Papers of 6 Credit Hrs. each (Total 24
(DSE) Credit Hrs. 3X6)
(5 Lectures and 1 Tutorial)
5 Generic Elective (GE) 4 Papers of 6 Credit Hrs. each (Total 24
Credit Hrs. 3X6)
(5 Lectures and 1 Tutorial)
Total Credit Hours 148

Notes:
1 Ideal Lecture Class size: 50 to 60 students

2 Ideal Tutorial group Size: 12 to 15 students

3 Ideal Laboratory Practical Batch Size: 20 Students

 B.Com (Hons.).: Semester I

Ability-Enhancement Compulsory Course (AECC)-1

BCH 1.1: Environmental Studies

Common Syllabus to be provided by the respective Department

 B.Com (Hons.): Semester I
Paper BCH 1.2: FINANCIAL ACCOUNTING

Duration: 3 hrs. Marks: 70 Lectures: 52, Practical: 26

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

UNIT TOPIC DETAILS

1 (a). Theoretical I. Accounting as an information system, the users of financial
Framework accounting information and their needs. Qualitative
characteristics of accounting, information. Functions,
advantages and limitations of accounting. Branches of
accounting. Bases of accounting; cash basis and accrual basis.
II. The nature of financial accounting principles – Basic
concepts and conventions: entity, money measurement, going
concern, cost, realization, accruals, periodicity, consistency,
prudence (conservatism), materiality and full disclosures.
III. Financial accounting standards: Concept, benefits,
procedure for issuing accounting standards in India. Salient
features of First-Time Adoption of Indian Accounting
Standard (Ind-AS) 101. International Financial Reporting
Standards (IFRS): - Need and procedures.

(b). Accounting From recording of a business transaction to preparation of trial

Process balance.
2 (a). Business i. Measurement of business income-Net income: the accounting
Income period, the continuity doctrine and matching concept.
Objectives of measurement.
ii. Revenue recognition: Recognition of expenses.
iii. The nature of depreciation. The accounting concept of
depreciation. Factors in the measurement of depreciation.
Methods of computing depreciation: straight line method and
diminishing balance method; Disposal of depreciable assets-
change of method.
iv. Inventories: Meaning. Significance of inventory valuation.
Inventory Record Systems: periodic and perpetual. Methods:
 FIFO, LIFO and Weighted Average. Salient features of Indian
Accounting Standard (IND-AS): 2 (Theory only)
(b). Final Accounts Capital and revenue expenditures and receipts: general
introduction only. Preparation of financial statements of non-
corporate business entities
3 Accounting for i) Accounting for Hire-Purchase Transactions, Journal entries
Hire-Purchase and and ledger accounts in the books of Hire Vendors and Hire
Installment purchaser for large value items including Default and
repossession.
Systems,
ii) Consignment: Features, Accounting treatment in the books
Consignment, and of the consignor and consignee.
Joint Venture iii) Joint Venture: Accounting procedures: Joint Bank Account,
Records Maintained by Co venturer of (a) all transactions (b)
only his own transactions. (Memorandum joint venture
account).

4 Accounting for Accounting for Inland Branches

Inland Branches Concept of dependent branches; accounting aspects; debtors
and Accounting system, stock and debtors system, branch final accounts system
and whole sale basis system. Independent branches: concept
for Dissolution of
accounting treatment: important adjustment entries and
Partnership Firm preparation of consolidated profit and loss account and balance
sheet.
Accounting for Dissolution of Partnership Firm
Accounting of Dissolution of the Partnership Firm Including
Insolvency of partners, sale to a limited company and piecemeal
distribution

Practical Computerised Computerised Accounting Systems: Computerized Accounts by

Accounting using any popular accounting software: Creating a Company;
Systems Configure and Features settings; Creating Accounting Ledgers
and Groups; Creating Stock Items and Groups; Vouchers Entry;
Generating Reports – Cash Book, Ledger Accounts, Trial
Balance, Profit and Loss Account, Balance Sheet, Funds Flow
Statement, Cash Flow Statement Selecting and shutting a
Company; Backup and Restore data of a Company

Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics
should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable
immediately.
3. Examination Scheme for Computerised Accounts – Practical for 20 marks. The practical
examination will be for 1 hour.
4. Theory Exam shall carry 50 marks
5. Marks for CCA (Continuous Comprehensive Assessment) shall be 30 marks

Suggested Readings:-

1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw-Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson
Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New
Delhi.
6. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson Education.
10. Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi.
11. Jain SP and Narang KL Financial Accounting, Kalyani Publishers Ludhiana(Pb)
12. R S Singal, Vijender Kanwar, “Financial Acounting”, V. K. Global Publications Pvt. Ltd.

Note: Latest edition of the text books should be used.

ANNEXURE- I

CCA Scheme- Students enrolled for the Academic session 2017-18 onwards CCA will account
30% of total marks i.e. 100, which a student will get in a course. The breakup of 30% i.e. 30
marks is given

1. One minor test 15 marks

2. Assignments/ seminars/ class test/ tutorials/ quiz 10 marks
3. Attendance 5 marks

It is approved that a student will have to pass both the components i.e. CCA and ESE separately
to become eligible to be declared successful for the course.
Distribution of marks for CCA in Each course in each semester

1. Minor test 15 marks

2. Tutorial/ Home Assignment 10 marks
3. Attendance 5 marks

Total = 30 marks

Continuous Comprehensive Assessment (CCA) pattern:- Instruments for conducting Minor Test
and Evaluation of Tutorial/ Home Assignments/ seminars/ quiz/ etc.

Minor Class test/ tutorials/ assignment/ seminar Attendance Total

test presentation marks
(Marks)
15 10 5 30

Time allowed for conducting Minor Test will be 1.3 hours

(A)* Mode of conducting Minor Test (15 Marks). Minor Test will be conducted after the
completion of 48 teaching days (8 weeks)

Three types of questions will be set in Minor Test:-

1. 5MCQ (Choice: 1 out of 4) True/ False type of questions of 1 marks each= 5 marks
2. Two questions of short answer type in about 150 words each of 2.5 marks= 5 marks
3. One question of about 500 words, carrying 5 marks = 5 marks

Marks (Minor Test) = (1+2+3) = (5+5+5) = 15 marks

Total of Minor Test= 15

(B) Distribution of marks for evaluation of Tutorial/ Home Assignment etc.:-

1. 5 marks are assignment for the quality of contents and structure of the assignment
2. 5 marks are assigned for the clarity of language of the spirit (Hindi/ English) and its
presentation in the class room.

Total marks 5+5 =10 marks

(C) Attendance = 5 marks

Note: Paper setting Scheme for End Semester Examination (50 marks)

Part Section No. Of Syllabus Nature of Question Marks Max.

 Questions Coverage Q & to be Marks
Answers attempted
A 1 10 Complete Objective 10 1 each 10
(MCQ)
B - 2 Unit- I 1 10 10
C - 2 Unit- II 1 10 10
D - 2 Unit- III 1 10 10
E - 2 Unit- IV 1 10 10
Sub Total 50
Practical Examination 20
Total 70

Note: In numerical papers, there should be preferably 50 percent numerical questions in each
unit.
 B.Com. (Hons.) : Semester I

Paper- BCH 1.3: BUSINESS LAW

Duration: 3 hrs. Marks: 70 Lectures: 65

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

Contents:

UNIT TOPIC DETAILS

1 The Indian a) Contract – meaning, characteristics and kinds
Contract Act, b) Essentials of a valid contract - Offer and acceptance,
1872: General consideration, contractual capacity, free consent, legality of
Principles of
objects.
Contract
c) Void agreements
d) Discharge of a contract – modes of discharge, breach and
remedies against breach of contract.
e) Contingent contracts
f) Quasi - contracts

2 The Indian a) Contract of Indemnity and Guarantee

Contract Act, b) Contract of Bailment
1872: Specific c) Contract of Agency
Contracts
3 The Sale of The Sale of Goods Act, 1930
Goods Act, a) Contract of sale, meaning and difference between sale and
1930 agreement to sell.
b) Conditions and warranties
c) Transfer of ownership in goods including sale by a non-owner
d) Performance of contract of sale
e) Unpaid seller – meaning, rights of an unpaid seller against the
goods and the buyer.
4 The Negotiable The Negotiable Instruments Act 1881
Instruments a) Meaning, Characteristics, and Types of Negotiable
Act, 1881 Instruments : Promissory Note, Bill of Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in
Due Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque

5 Partnership A) The Partnership Act, 1932

Laws a. Nature and Characteristics of Partnership
b. Registration of a Partnership Firms
c. Types of Partners
d. Rights and Duties of Partners
e. Implied Authority of a Partner
f. Incoming and outgoing Partners
g. Mode of Dissolution of Partnership

B) The Limited Liability Partnership Act, 2008

a) Salient Features of LLP
b) Differences between LLP and Partnership, LLP and Company
c) LLP Agreement,
d) Partners and Designated Partners
e) Incorporation Document
f) Incorporation by Registration
g) Partners and their Relationship

Suggested Readings:
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. S.N Maheshwari and S.K Maheshwari, Business Law, National Publishing House, New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House
7. Sushma Arora, Business Laws, Taxmann Pulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th ed.
9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi.
11. Ashok Sharma, “Business Law”, V. K. Global Publications Pvt. Ltd.
12. Spectrum Business Law.
13. Business law by Kalyani Publishers.

Note: Latest edition of text books may be used.

ANNEXURE- I

CCA Scheme- Students enrolled for the Academic session 2017-18 onwards CCA will account
30% of total marks i.e. 100, which a student will get in a course. The breakup of 30% i.e. 30
marks is given

4. One minor test 15 marks

5. Assignments/ seminars/ class test/ tutorials/ quiz 10 marks
6. Attendance 5 marks

It is approved that a student will have to pass both the components i.e. CCA and ESE separately
to become eligible to be declared successful for the course.

Distribution of marks for CCA in Each course in each semester

4. Minor test 15 marks

5. Tutorial/ Home Assignment 10 marks
6. Attendance 5 marks
Total = 30 marks

Continuous Comprehensive Assessment (CCA) pattern:- Instruments for conducting Minor Test
and Evaluation of Tutorial/ Home Assignments/ seminars/ quiz/ etc.

Minor Class test/ tutorials/ assignment/ seminar Attendance Total

test presentation marks
(Marks)
15 10 5 30
Time allowed for conducting Minor Test will be 1.3 hours

(A)* Mode of conducting Minor Test (15 Marks). Minor Test will be conducted after the
completion of 48 teaching days (8 weeks)

Three types of questions will be set in Minor Test:-

4. 5MCQ (Choice: 1 out of 4) True/ False type of questions of 1 marks each= 5 marks
5. Two questions of short answer type in about 150 words each of 2.5 marks= 5 marks
 6. One question of about 500 words, carrying 5 marks = 5 marks

Marks (Minor Test) = (1+2+3) = (5+5+5) = 15 marks

Total of Minor Test= 15

(B) Distribution of marks for evaluation of Tutorial/ Home Assignment etc.:-

3. 5 marks are assignment for the quality of contents and structure of the assignment
4. 5 marks are assigned for the clarity of language of the spirit (Hindi/ English) and its
presentation in the class room.

Total marks 5+5 =10 marks

(C) Attendance = 5 marks

Note: Paper setting Scheme for End Semester Examination (70 marks)

Part Section No. Syllabus Nature of Q & Question to Marks Max. Marks
Of Coverage Answers be
attempted
A 1 10 Complete Objective 10 1 each 10
(MCQ)
B - 2 Unit- I 1 12 12
C - 2 Unit- II 1 12 12
D - 2 Unit- III 1 12 12
E - 2 Unit- IV 1 12 12
F - 2 Unit-V 1 12 12
Total 70
 B.Com. (Hons.): Semester-I
Paper BCH 1.4: MICRO ECONOMICS

Duration: 3 hrs. Marks: 70 Lectures: 65

Objective: The objective of the course is to acquaint the students with the concept of
microeconomics dealing with consumer behaviour. The course also makes the student
understand the supply side of the market through the production and cost behavior of firm.
Contents

UNIT TOPIC DETAILS

1 Introduction Determinants of demand, movements vs. shift in demand curve,
(a) Demand Determinants of Supply, Movement along a supply curve vs.
and Supply shift in supply curve; - Market equilibrium and price
determination.
Elasticity of demand and supply.
Application of demand and supply.
2 Consumer Theory Ordinal Utility theory: (Indifference curve approach):
Consumer’s preferences; Interference curves; Budget line;
Consumer’s equilibrium; Income and substitution effect; Price
consumption curve and the derivation of demand curve for a
commodity; Criticisms of the law of demand.
3 Production and a) Production: Firm as an agent of production. Concepts
Cost of Production function. Law of variable proportions;
Isoquants; Return to scale. Economics and
Diseconomies of scale.
b) Costs: Costs in the short run. Costs in the long run,
Profit maximization and cost minimization. Equilibrium
of the firm, Technological Change: the very long run.
4 Market Structure (a). Perfect Competition: Assumption; Theory of a firm under
perfect competition; Demand and Revenue; Equilibrium of the
firm in the short run and long run, The long run industry supply
curve: increasing, decreasing and constant cost industry.
Allocation efficiency under perfect competition
(b). Monopoly: Short-run and long-run equilibrium of
monopoly firm; Concept of supply curve under monopoly;
Allocation inefficiency and dead-weight loss monopoly; Price
discrimination.
(c). Imperfect Competition: Difference between perfect
competitions, monopoly and imperfect competition;
(i) Monopolistic Competition: Assumption; Short – run
Equilibrium; Long run Equilibrium; Concepts of excess
capacity; Empirical relevance.
 (ii) Oligopoly: Causes for the existence of oligopolistic firms in
the market rather than perfect Competition; Cooperative vs.
Non cooperative Behaviour and dilemma of oligopolistic firms.
5 Income Demand for factors. Supply of factor, backward bending supply
Distribution and curve for labour concepts of economic rent; Functional
Factor Pricing Distribution of Income.

Suggested Readings:-

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

2. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
3. Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill
Education.
4. Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.
5. Case and Fair, Principles of Micro Economics, Pearson Education
6. Koutsiyannis, Modern Micro Economic Theory.
7. C Snyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning
8. Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill Education.
9. Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education.
10. Amit Sachdeva, Micro Economics, Kusum Lata Publishers.
11. Kaushal T.L. Micro Economics, Kalyani Oublishers.
12. Jain T.R., Micro Economics, V.K. Publications.

Note: Latest edition of text books may be used.

ANNEXURE- I

CCA Scheme- Students enrolled for the Academic session 2017-18 onwards CCA will account
30% of total marks i.e. 100, which a student will get in a course. The breakup of 30% i.e. 30
marks is given

1. One minor test 15 marks

2. Assignments/ seminars/ class test/ tutorials/ quiz 10 marks

3. Attendance 5 marks

It is approved that a student will have to pass both the components i.e. CCA and ESE separately
to become eligible to be declared successful for the course.

Distribution of marks for CCA in Each course in each semester

1. Minor test 15 marks

 2. Tutorial/ Home Assignment 10 marks

3. Attendance 5 marks

Total = 30 marks

Continuous Comprehensive Assessment (CCA) pattern:- Instruments for conducting Minor Test
and Evaluation of Tutorial/ Home Assignments/ seminars/ quiz/ etc.

Minor Class test/ tutorials/ assignment/ seminar Attendance Total

test presentation marks
(Marks)
15 10 5 30
Time allowed for conducting Minor Test will be 1.3 hours

(A)* Mode of conducting Minor Test (15 Marks). Minor Test will be conducted after the
completion of 48 teaching days (8 weeks)

Three types of questions will be set in Minor Test:-

1. 5MCQ (Choice: 1 out of 4) True/ False type of questions of 1 marks each= 5 marks

2. Two questions of short answer type in about 150 words each of 2.5 marks= 5 marks

3. One question of about 500 words, carrying 5 marks = 5 marks

Marks (Minor Test) = (1+2+3) = (5+5+5) = 15 marks

Total of Minor Test= 15

(B) Distribution of marks for evaluation of Tutorial/ Home Assignment etc.:-

1. 5 marks are assignment for the quality of contents and structure of the assignment

2. 5 marks are assigned for the clarity of language of the spirit (Hindi/ English) and its
presentation in the class room.

Total marks 5+5 =10 marks

(C) Attendance = 5 marks

Note: Paper setting Scheme for End Semester Examination (70 marks)

Part Section No. Of Syllabus Nature of Questions Marks Max.

Questions Coverage Q & to be Marks
Answers attempted
A 1 10 Complete Objective 10 1 each 10
(MCQ)
B - 2 Unit- I 1 12 12
C - 2 Unit- II 1 12 12
D - 2 Unit- III 1 12 12
E - 2 Unit- IV 1 12 12
F - 2 Unit-V 1 12 12
Total 70
 B.Com. (Hons.): Semester-II

Paper BCH 2.1: BUSINESS COMMUNICATION

(In English)

Duration: 3 hrs. Marks: 70 Lectures: 65

Objective: The objective of this paper is to equip students of the B.Com course effectively to
acquire skills in reading, writing, comprehension and communication, as also to use electronic
media for business communication.
Contents

UNIT TOPIC DETAILS

1 Nature of Process of Communication, Types of Communication (verbal &
Communication Non Verbal), Importance of Communication, Different forms
of Communication.
Barriers to Communication Causes, Linguistic Barriers,
Psychological Barriers, Interpersonal Barriers, Cultural
Barriers, Physical Barriers, Organizational Barriers.
2 Business Letter Writing, presentation, Inviting quotations, Sending
Correspondence quotations, Placing orders, Inviting tenders, Sales letters, claim
& adjustment letters and social correspondence, Memorandum,
Inter -office Memo, Notices, Agenda, Minutes, Job application
letter, preparing the Resume.
3 Report Writing Business reports, Types, Characteristics, Importance, Elements
of structure, Process of writing, Order of writing, the final draft,
check lists for reports.

4 Vocabulary Words often confused, Words often misspelt, Common errors

in English.

5 Oral Importance, Characteristics, Presentation Plan, Power point

Presentation presentation, Visual aids

Suggested Readings:
1. Bovee, and Thill, Business Communication Today, Pearson Education
2. Lesikar, R.V. & Flatley, M.E. Kathryn Rentz; Business Communication Making Connections in
Digital World, 11th ed., McGraw Hill Education.
3. Shirley Taylor, Communication for Business, Pearson Education
4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH
5. Leena Sen, Communication Skills, PHI Learning.
6. Spectrum Business Communication.
7. Kumar Vijender, Business Communication, Kalyani Publishers.

8. Sir Jin Kushal, Business Communication, published by VK Global Publications Pvt. Ltd., Delhi.

Note: Latest edition of text books may be used.

ANNEXURE- I

CCA Scheme- Students enrolled for the Academic session 2017-18 onwards CCA will account
30% of total marks i.e. 100, which a student will get in a course. The breakup of 30% i.e. 30
marks is given

1. One minor test 15 marks

2. Assignments/ seminars/ class test/ tutorials/ quiz 10 marks

3. Attendance 5 marks

It is approved that a student will have to pass both the components i.e. CCA and ESE separately
to become eligible to be declared successful for the course.

Distribution of marks for CCA in Each course in each semester

1. Minor test 15 marks

2. Tutorial/ Home Assignment 10 marks

3. Attendance 5 marks

Total = 30 marks

Continuous Comprehensive Assessment (CCA) pattern:- Instruments for conducting Minor Test
and Evaluation of Tutorial/ Home Assignments/ seminars/ quiz/ etc.

Minor Class test/ tutorials/ assignment/ seminar Attendance Total

test presentation marks
(Marks)
15 10 5 30

Time allowed for conducting Minor Test will be 1.3 hours

(A)* Mode of conducting Minor Test (15 Marks). Minor Test will be conducted after the
completion of 48 teaching days (8 weeks)

Three types of questions will be set in Minor Test:-

1. 5MCQ (Choice: 1 out of 4) True/ False type of questions of 1 marks each= 5 marks

2. Two questions of short answer type in about 150 words each of 2.5 marks= 5 marks

1. One question of about 500 words, carrying 5 marks = 5 marks

Marks (Minor Test) = (1+2+3) = (5+5+5) = 15 marks

Total of Minor Test= 15

(B) Distribution of marks for evaluation of Tutorial/ Home Assignment etc.:-

1. 5 marks are assignment for the quality of contents and structure of the assignment

2. 5 marks are assigned for the clarity of language of the spirit (Hindi/ English) and its
presentation in the class room.

Total marks 5+5 =10 marks

(C) Attendance = 5 marks

Note: Paper setting Scheme for End Semester Examination (70 marks)

Part Section No. Of Syllabus Nature of Questions Marks Max.

Questions Coverage Q & to be Marks
Answers attempted
A 1 10 Complete Objective 10 1 each 10
(MCQ)
B - 2 Unit- I 1 12 12
C - 2 Unit- II 1 12 12
D - 2 Unit- III 1 12 12
E - 2 Unit- IV 1 12 12
F - 2 Unit-V 1 12 12
Total 70
 B.Com. (Hons.): Semester II

Paper BCH 2.2: CORPORATE ACCOUNTING

Duration: 3 hrs. Marks: 70 Lectures: 65

Objective: To help the students to acquire the conceptual knowledge of the corporate
accounting and to learn the techniques of preparing the financial statements.
Contents

UNIT TOPIC DETAILS

1 Accounting for Issue, forfeiture and reissue of forfeited shares: concept &
Share Capital & process of book building; Issue of rights and bonus shares; Buy
Debentures back of shares; Redemption of preference shares; Issue and
Redemption of Debentures
2 Final Accounts, Preparation of profit and loss account and balance sheet of
Valuation of corporate entities, excluding calculation of managerial
Goodwill and remuneration, Disposal of company profits.
Valuation of Concepts and calculation of valuation of goodwill and shares:
Shares simple problems only.
3 Amalgamation Concepts and accounting treatment as per Accounting
of Companies Standard: 14 (ICAI) (excluding intercompany holdings).
Internal reconstruction: concepts and accounting treatment
excluding scheme of reconstruction.
4 Accounting of Preparation of consolidated balance sheet with one subsidiary
Holding company; Relevant provisions of Accounting Standard: 21
Companies (ICAI).
5 Accounting of Difference between balance sheet of banking and non-banking
Banking companies; Prudential norms; Asset structure of a commercial
Companies and bank; Non-performing assets (NPA).
Cash Flow Concept of funds, Preparation of cash flow statement as per
Statement Indian Accounting Standard (Ind- AS): 7.

Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics
should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable
immediately.

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

ANNEXURE- I

CCA Scheme- Students enrolled for the Academic session 2017-18 onwards CCA will account
30% of total marks i.e. 100, which a student will get in a course. The breakup of 30% i.e. 30
marks is given

1. One minor test 15 marks

2. Assignments/ seminars/ class test/ tutorials/ quiz 10 marks

3. Attendance 5 marks

It is approved that a student will have to pass both the components i.e. CCA and ESE separately
to become eligible to be declared successful for the course.

Distribution of marks for CCA in Each course in each semester

1. Minor test 15 marks

2. Tutorial/ Home Assignment 10 marks

3. Attendance 5 marks

Total = 30 marks
Continuous Comprehensive Assessment (CCA) pattern:- Instruments for conducting Minor Test
and Evaluation of Tutorial/ Home Assignments/ seminars/ quiz/ etc.

Minor Class test/ tutorials/ assignment/ seminar Attendance Total

test presentation marks
(Marks)
15 10 5 30

Time allowed for conducting Minor Test will be 1.3 hours

(A)* Mode of conducting Minor Test (15 Marks). Minor Test will be conducted after the
completion of 48 teaching days (8 weeks)

Three types of questions will be set in Minor Test:-

1. 5MCQ (Choice: 1 out of 4) True/ False type of questions of 1 marks each= 5 marks

2. Two questions of short answer type in about 150 words each of 2.5 marks= 5 marks

3. One question of about 500 words, carrying 5 marks = 5 marks

Marks (Minor Test) = (1+2+3) = (5+5+5) = 15 marks

Total of Minor Test= 15

(B) Distribution of marks for evaluation of Tutorial/ Home Assignment etc.:-

2. 5 marks are assignment for the quality of contents and structure of the assignment
3. 5 marks are assigned for the clarity of language of the spirit (Hindi/ English) and its
presentation in the class room.

Total marks 5+5 =10 marks

(C) Attendance = 5 marks

Note: Paper setting Scheme for End Semester Examination (70 marks)

Part Section No. Of Syllabus Nature of Questions Marks Max.

Questions Coverage Q & to be Marks
Answers attempted
A 1 10 Complete Objective 10 1 each 10
(MCQ)
B - 2 Unit- I 1 12 12
C - 2 Unit- II 1 12 12
D - 2 Unit- III 1 12 12
E - 2 Unit- IV 1 12 12
F - 2 Unit-V 1 12 12
Total 70

Note: In numerical papers, there should be preferably 50 percent numerical questions in each
unit.
 B.Com. (Hons.): Semester – II
Paper – BCH 2.3: CORPORATE LAWS

Duration: 3 hrs. Marks: 70 Lectures: 65

Objective: The objective of the course is to impart basic knowledge of the provisions of the
Companies Act 2013 and the Depositories Act, 1996. Case studies involving issues in corporate
laws are required to be discussed.

UNIT TOPIC DETAILS

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.

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.

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
4 Dividends, Provisions relating to payment of Dividend, Provisions relating
Accounts, Audit 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;
Whistle blowing : Concept and Mechanism
5 Depositories The Depositories Act 1996 – Definitions; rights and obligations
Law of depositories; participants issuers and beneficial owners;
inquiry and inspections, penalty.

Suggested Readings:
1. MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot (Publishers), Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi B.Com (Hons.) CBCS 14
4. Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New
Delhi,.
8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi.
11. Spectrum Company Law.
12. Ashok Sharma, Company Law by V.K. Publications.
13. Company Law as per revised Companies Act, 2013 by Kalyani Publishers.
14. Varshney G.K., Company Law (Revised edition 2016), Sahitya Bhawan Publications.

Note: Latest edition of text books may be used.

ANNEXURE- I

CCA Scheme- Students enrolled for the Academic session 2017-18 onwards CCA will account
30% of total marks i.e. 100, which a student will get in a course. The breakup of 30% i.e. 30
marks is given

7. One minor test 15 marks

8. Assignments/ seminars/ class test/ tutorials/ quiz 10 marks
9. Attendance 5 marks
It is approved that a student will have to pass both the components i.e. CCA and ESE separately
to become eligible to be declared successful for the course.

Distribution of marks for CCA in Each course in each semester

7. Minor test 15 marks

8. Tutorial/ Home Assignment 10 marks
9. Attendance 5 marks

Total = 30 marks

Continuous Comprehensive Assessment (CCA) pattern:- Instruments for conducting Minor Test
and Evaluation of Tutorial/ Home Assignments/ seminars/ quiz/ etc.

Minor Class test/ tutorials/ assignment/ seminar Attendance Total

test presentation marks
(Marks)
15 10 5 30

Time allowed for conducting Minor Test will be 1.3 hours

(A)* Mode of conducting Minor Test (15 Marks). Minor Test will be conducted after the
completion of 48 teaching days (8 weeks)

Three types of questions will be set in Minor Test:-

7. 5MCQ (Choice: 1 out of 4) True/ False type of questions of 1 marks each= 5 marks
8. Two questions of short answer type in about 150 words each of 2.5 marks= 5 marks
9. One question of about 500 words, carrying 5 marks = 5 marks

Marks (Minor Test) = (1+2+3) = (5+5+5) = 15 marks

Total of Minor Test= 15

(B) Distribution of marks for evaluation of Tutorial/ Home Assignment etc.:-

5. 5 marks are assignment for the quality of contents and structure of the assignment
6. 5 marks are assigned for the clarity of language of the spirit (Hindi/ English) and its
presentation in the class room.

Total marks 5+5 =10 marks

(C) Attendance = 5 marks

Note: Paper setting Scheme for End Semester Examination (70 marks)

Part Section No. Of Syllabus Nature of Questions Marks Max.

Questions Coverage Q & to be Marks
Answers attempted
A 1 10 Complete Objective 10 1 each 10
(MCQ)
B - 2 Unit- I 1 12 12
C - 2 Unit- II 1 12 12
D - 2 Unit- III 1 12 12
E - 2 Unit- IV 1 12 12
F - 2 Unit-V 1 12 12
Total 70
 B.Com. (Hons.): Semester - II

Paper – BCH 2.4: MACRO ECONOMICS

Duration: 3 hrs. Marks: 70 Lectures: 65

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

UNIT TOPIC DETAILS

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
2 Economy in the IS–LM framework, fiscal and monetary policy, determination
short run of aggregate demand, shifts in aggregate demand, aggregate
supply in the short and long run, and aggregate demand
aggregate supply analysis

3 Inflation, Inflation: Causes of rising and falling inflation, inflation and

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

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.
5 Behavioral Investment –determinants of business fixed investment, effect
Foundations 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
Suggested Readings

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

2. Robert J Gordon, Macroeconomics, Pearson Education

3. Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Ltd.

4. Rudiger Dornbusch and Stanley Fischer, Macroeconomics. McGraw-Hill Education.

5. Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill

Education

6. Oliver J. Blanchard, Macroeconomics, Pearson Education

7. G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education

8. Shapiro, Macroeconomic Analysis,

9. Paul A Samuelson, William D Nordhaus, and Sudip Chaudhuri, Macroeconomic, McGraw-Hill

Education

10. S N Singh, समिƴ अथशाƸर् , Pearson Education Note: Latest edition of text books may be
used.

11. Jain T.R., Macro Economics, V.K. Publications.

Note: Latest edition of text books may be used.

ANNEXURE- I

CCA Scheme- Students enrolled for the Academic session 2017-18 onwards CCA will account
30% of total marks i.e. 100, which a student will get in a course. The breakup of 30% i.e. 30
marks is given

10. One minor test 15 marks

11. Assignments/ seminars/ class test/ tutorials/ quiz 10 marks
12. Attendance 5 marks

It is approved that a student will have to pass both the components i.e. CCA and ESE separately
to become eligible to be declared successful for the course.

Distribution of marks for CCA in Each course in each semester

 10. Minor test 15 marks
11. Tutorial/ Home Assignment 10 marks
12. Attendance 5 marks

Total = 30 marks

Continuous Comprehensive Assessment (CCA) pattern:- Instruments for conducting Minor Test
and Evaluation of Tutorial/ Home Assignments/ seminars/ quiz/ etc.

Minor Class test/ tutorials/ assignment/ seminar Attendance Total

test presentation marks
(Marks)
15 10 5 30

Time allowed for conducting Minor Test will be 1.3 hours

(A)* Mode of conducting Minor Test (15 Marks). Minor Test will be conducted after the
completion of 48 teaching days (8 weeks)

Three types of questions will be set in Minor Test:-

10. 5MCQ (Choice: 1 out of 4) True/ False type of questions of 1 marks each= 5 marks
11. Two questions of short answer type in about 150 words each of 2.5 marks= 5 marks
12. One question of about 500 words, carrying 5 marks = 5 marks

Marks (Minor Test) = (1+2+3) = (5+5+5) = 15 marks

Total of Minor Test= 15

(B) Distribution of marks for evaluation of Tutorial/ Home Assignment etc.:-

7. 5 marks are assignment for the quality of contents and structure of the assignment
8. 5 marks are assigned for the clarity of language of the spirit (Hindi/ English) and its
presentation in the class room.

Total marks 5+5 =10 marks

(C) Attendance = 5 marks

Note: Paper setting Scheme for End Semester Examination (70 marks)

Part Section No. Of Syllabus Nature of Questions Marks Max.

Questions Coverage Q & to be Marks
Answers attempted
A 1 10 Complete Objective 10 1 each 10
(MCQ)
B - 2 Unit- I 1 12 12
C - 2 Unit- II 1 12 12
D - 2 Unit- III 1 12 12
E - 2 Unit- IV 1 12 12
F - 2 Unit-V 1 12 12
Total 70