Commerce 2021-2022 1

COURSES OF STUDIES
COMMERCE STREAM
Admission Batch - 2021-22
Buxi Jagabandhu Bidyadhar Autonomous College

Bhubaneswar - 751014
Accredited at the 'A' Level by
National Assessment and Accreditation Council (NAAC)
College with Potential for Excellence (UGC)
Telephone/Fax : 0674-2436971, Website : www.bjbcollege.ac.in
2 Syllabus-Commerce
Syllabus-Commerce 3
General Instructions
CBCS SYLLABUS
z Details of course structure for B.Sc/BA/B.Com (Honours) :
(with suitable modification of draft model provided by OSHEC)
Courses Credits Credits
Theory Theory
+ Practical + Tutorial
I. Core Course (14 Papers) 14 x 4 = 56 14 x 5 = 70
Core Course Practical/Tutorial (14 Papers) 14 x 2 = 28 14 x 1 = 14
II. Elective Course
A.1 Discipline Specific Elective (3 Papers) 3 x 4 = 12 3 x 5 = 15
A.2 Discipline Specific Elective Practical/Tutorial (3 Papers) 3x2=6 3x1=3
A.3. Discipline Specific Elective
Project (Report and Presentation) (1 Papers) 6 6
III. Generic Elective/Interdisciplinary 2 papers/2 subjects
(GE-1 & GE-2 in 1st year) and Generic Elective 4 x 4 = 16 4 x 5 = 20
(GE-3 & GE4 in 2nd year) Practical/Tutorial 4x2= 8 4x1=4
(4 Papers each from GE - 1, GE - 2,GE - 3,GE - 4)
IV. Ability Enhancement Compulsory Course(AECC)
(2 Papers of 4 Credit each) 4x2=8 4x2=8
(i) AECC-1 (Environmental Studies)
(ii) Odia/Hindi/Communicative English
V. SEC (Skill Enhancement Course) 4x2=8 4x2=8
(2 Papers of 2 Credit each) Refer to 18.4,18.5,18.6.
Total Credit 148 148
Arts, Science and Commerce students can also opt for NCC and other subjects (as and when
required by the Board of Studies) as additional Generic Elective in the 1st year (1st and 2nd Semester)
to enhance their credit points.
z Mark Distribution
Core Courses: 14x100=1400
Discipline specific elective: 3x100=300
Project + Viva: 1x100 =100
Generic Elective- 1, 2 2x100=200
Generic Elective- 3, 4 2x100=200
Ability Enhancement (Compulsory) 2x100=200
Skill Enhancement Course 2x100=200
Total Mark = 2600, Total number of Papers = 26
Subjects with Practical: Theory-75 Marks, Practical-25 Marks
Mid Semester Theory-15 Marks, End Semester Theory-60 Marks
There is no Practical Exam. in Mid Semester.
Subjects without Practical : 100 Marks
Mid Semester-20 Marks, End Semester-80 Marks
4 Syllabus-Commerce
SEMESTER COURSE COURSE NAME Credits

I. Ability Enhancement Compulsory 4
4 Papers Course-I Environmental Studies
Core course-I 4/5
(400 Marks) Core Course-I Practical/Tutorial 2/1
Core course-II 4/5
22 credits Core Course-II Practical/Tutorial 2/1
Generic Elective -1 GE-1 4/5
Generic Elective -1 Practical/Tutorial 2/1
II. Ability Enhancement Compulsory Communicative English
4 Papers Course-II 4
Core course-III 4/5
(400 Marks) Core Course-III Practical/Tutorial 2/1
Core course-IV 4/5
22 credits Core Course-IV Practical/Tutorial 2/1
III. Core course-V 4/5
5 Papers Core Course-V Practical/Tutorial 2/1
Core course-VI 4/5
(500 Marks) Core Course-VI Practical/Tutorial 2/1
Core course-VII 4/5
28 credits Core Course-VII Practical/Tutorial 2/1
Skill Enhancement Course -1 Subject Specific Skill 4
IV. Core course-VIII 4/5
5 Papers Core Course-VII Practical/Tutorial 2/1
Core course-IX 4/5
(500 Marks) Core Course-IX Practical/Tutorial 2/1
Core course-X 4/5
28 credits Core Course-X Practical/Tutorial 2/1
Skill Enhancement Course -2 SEC-2 Subject Specific Skill–2(SEC-2) 4
V. Core course-XI 4/5
4 Papers Core Course-XI Practical/Tutorial 2/1
Core course-XII 4/5
(400 Marks) Core Course-XII Practical/Tutorial 2/1
Discipline Specific Elective-1 DSE-1 4/5
24 credits Discipline Specific Elective-1Practical/Tutorial DSE-1 Practical/Tutorial 2/1
Discipline Specific Elective-2 DSE-2 4/5
Discipline Specific Elective-2Practical/Tutorial DSE-2 Practical/Tutorial 2/1
VI. Core course-XIII 4/5
4 Papers Core Course-XIII Practical/Tutorial 2/1
Core course-XIV 4/5
(400 Marks) Core Course-XIV Practical/Tutorial 2/1
Discipline Specific Elective3 DSE-3 4/5
24 credits Discipline Specific Elective-3Practical/Tutorial DSE-3 Practical/Tutorial 2/1
Discipline Specific Elective-4 DSE-4 (Project Work) 6
Total Credits 148
Syllabus-Commerce 5
Model Regulation for Under Graduate Programme

(BA/B.Com/B.Sc) As per CBCS system from 2021 admition batch
(with suitable modification)
1. (A) Compulsory Registration for 1st Semester :
Registration for 1st semester is compulsory. A candidate admitted to +3 Course but
not registered for 1st semester examination, his/her admission will be automatically
cancelled .
(B) Only one admit card (called Examination card) for all semester examinations should
be issued to the student by Controller of Examination (COE) in the first semester.
This will be valid for all semesters.
2. • Mid semester examination of will be of 01hour duration for 20/15 marks (20 for
subject having no practical and 15 for subject with practical papers). There shall be
no pass mark in Mid semester Examination. The type of questions will be decided
by the college authority.
• A student who fails to appear in a Mid semester examination will allowed one more
chance to take the same examination. There will be no provision to reappear in the
Mid-semester Examination for improvement. This will be applicable for the students
of 2021 admission batch
3. GRADING SYSTEM
Grading system in each paper (Mid+End Semester Exam) in a Semester :
Qualification Grade Mark Grade Classification Classification
Secured Points for Honours for Pass
from 100
Outstanding ‘O’ 90-100 10 First Class Hons. Pass
Excellent ‘A+’ 80-89 9
Very Good ‘A’ 70-79 8
Good ‘B+’ 60-69 7
Above Average ‘B’ 50-59 6 Second Class Hons.
Fab- ‘C 45-49 5
Pass ‘D’ 40-44 4
Failed F Below 40 0 Fail
Absent ‘ABS’ 00 0 Fail
Malpractice ‘M’ 00 0 MP
6 Syllabus-Commerce
(a) The Candidate obtaining Grade-F is considered failed and will be required to clear
the Back paper(s) in the subsequent examinations within the stipulated time.
(b) Candidate in both Pass and Honours Courses securing “B” Grade and above in
aggregate in their first appearance will be awarded Distinction. However, students
who could not appear at an examination due to their representing the University or
State in Inter-University or Inter-State competitions in Games and Sports at
National/International level or attending National level NCC/NSS camps will get one
chance exemption for Distinction.
(c) FAIL/MP/HARD CASE and Back Paper Clearance candidates in any Semester
Examination are not eligible for award of Distinction.
(d) Minimum percentage of marks to be secured for Passing :
40% (40 out of 100) in theory paper by taking both components (i.e. Mid+End
Semester Examination) and minimum Pass mark for Practical paper is 40%.
(i) No pass mark for Mid-Semester Examination, A student has to appear at the
Mid-Semes er Examination. Securing “ABS” in Mid-Semester Examina ion
students will be declared Fail in that Paper, through he/she secures pass mark
in theory and practical paper. Such candidates would require to appear at the
Mid-Semester Examinations in subsequent semester.
(ii) In order to clear a semester examination a candidate is required to pass in all
theory and practical papers/project component of the said paper.
(e) Mark Distribution:
A. Subjects without Practical:
Mid Semester End Semester Total
20 80 100
B. Subject with Practical:
Mid Semester End Semester Total
(a) Theory (b) Practical
15 60 25 (20+05 Record) 100
C. DSE-4 for all Hons students (6th semester) is the project.
Project- The mark distribution would be subject specific. In general the project
will cerry 80 marks and Viva Voce/Seminar will carry 20 marks. The project
paper will not have mid semester Examination and it will be evaluated by an
internal examinar specified by the college.
N.B. : A Candidate has to secure Grade-D or above to pass in each of the
Papers
Syllabus-Commerce 7
4. A student’s level of competence shall be categorized by a GRADE POINT AVERAGE

to be specified as :
SGPA - Semester Grade Point Average
CGPA - Cumulative Grade Point Average
(a) POINT - Integer equivalent of each letter grade
(b) CREDIT - Integer signifying the relative emphasis of individual course item(s)
in a semester as indicated by the Course structure and syllabus.
CREDIT POINT - (b) X (a) for each course item
CREDIT INDEX - ΣCREDIT POINT of course items in
GRADE POINT AVERAGE - CREDIT INDEX
ΣCREDIT
SEMESTER GRADE POINT AVERAGE (SGPA) =
CREDIT INDEX for Semester
ΣCREDIT
CUMULATIVE GRADE POINT AVERAGE(CGPA) =
CREDIT INDEX of all previous Semester up to a Semester
ΣCREDIT
(c) Formula of Equivalent percentage of marks
Case (a) Equivalent percentage of marks =
(CGPA – 0.5) x 10 for 4 < CGPA ≤ 10
Case (b) Equivalent percentage of marks = CGPA x 10 for CGPA < 4.
5. A student in order to retain honours has to secure Grade ‘C’ and above in each of the
Core papers. Further in order to obtain distinction a student has to secure Grade ‘C’ in all
the papers in 1st appearance .
6. The details of grading system shall be printed on the backside of University Mark-sheet.
REPEAT EXAMINATION
1. A student has to clear back papers ( i.e., in the paper/papers one has failed ) by appearing
at subsequent two consecutive semesters of the same nomenclature.
2. A student after passing out may appear in improvement in any number of papers in the
two immediate examinations with next batch students.. The higher marks shall be retained.
3. Improvement has to be completed within 6 years from the date of admission for Under
Graduate Students. For Post Graduate students, it has to be completed within 4 years
from the date of admission.
8 Syllabus-Commerce
4. No improvement will be allowed for the students who have cleared the semesters by
appearing special back examination.
HARD CASE RULE

1. 2% of grace mark on the aggregate mark subject to maximum of 5 (five) marks in single
paper shall be given. This shall be applicable in each semester.
2. 0.5 (point five percent) grace mark can be given for award of B Grade in each semester
provided grace mark under 6.1 has not been awarded.
QUESTION PATTERN FOR - 2021

A. For Non Practical Subjects (Total Marks - 80)
1. Part - I will carry 12 one mark question in the form of fill in the blanks and one word
answer (12 marks).
2. Part - II will carry 10 two mark question of which 8 have to be answered. The
answer should be two or three sentence maximum (8x2=16).
3. Part - III will carry 10 three marks question out of which 8 have to be answered. The
answer should be within 75 words maximum (8x3=24).
4. Part - IV will carry 4 seven marks question of either or format. The either or question
can be set from each unit. The answer should be within 500 words maximum
(4x7=28).
B. For Practical Subjects (Total Marks - 60)
1. Part - I will carry 8 one mark question in the form of fill in the blanks and one word
answer (8 marks).
2. Part - II will carry 10 one point five (1.5) mark question of which 8 have to be
answered. The answer should be written two or three sentence maximum (8x1.5=12).
3. Part - III will carry 10 two (2) marks question out of which 8 have to be answered.
The answer should be within 75 words maximum (8x2=16).
4. Part - IV will carry 4 six marks question of either or format. The either or question
can be set from each unit. The answer should be within 500 words maximum
(4x6=24).
C. For Language Subjects (Total Marks - 80)
1. English (core course and DSE)
Part - I : 4 long question of 14 marks each to be set from 1-4 in either or format
(4x14=56)
Syllabus-Commerce 9
Part - II : 4 short notes/ annotation / analysis of 6 marks each covering all the units
(4x6=24).
D. For AECC-II MIL (Alternative English)
Part-I : 5 short questions of 4 marks each to be set unit 1-2 covering all prescribed
stories and prose pieces (10x4=40)
Part - II : An unknown passage to be set with 5 questions carrying 4 marks each.
(5x4=20).
Part - III : 10 bit questions carrying 2 marks each from grammer/vocabulary and
usage (10x2=20).
E. For AECC-II MIL (Odia/Hindi/Sanskrit) / Core / DSE
Part - I : It will carry 12 two(2) marks question out of which 10 have to be answered.
(2x10=20).
Part - II : It will carry 4 fifteen mark question of either or format. The either or
question can be set from each unit. (15x4=60)
IN COMMERCE STREAM EACH STUDENT SHALL OFFER :

(a) For Commerce stream the students have to opt for Accountancy as the core subject.
(b) There will be two AECC compulsory papers (100-marks each) in 1st and 2nd Semesters.
Commerce students shall have to opt for EVS in 1st Semester and either Communicative
English/ Odia or Hindi in 2nd Semester.
(c) There will be four Generic Elective papers with 100 marks each. Students will opt for
Micro economics in GE-1 and Macro and Indian Economics for GE-2 papers in 1st and 2nd
Semesters respectively and Business Statistics in GE-3 and Principle of Management in
GE-4 in 3rd and 4th Semesters respectively.
(d) There will be one SEC course comprising of two papers (100 marks each). SEC-1-
Communicative English, SEC-2- Quantitative and Logical Thinking.
(e) There are four DSE papers (100 marks each) two in 5th Semesters and two in 6th Semesters
to be chosen from syllabus related to core subjects. The fourth DSE paper is a project
work to be submitted by the student.
N.B.:Arts, Science and Commerce students can also opt for NCC as additional Generic Elective
in the 1st year (1st and 2nd Semester). This will not be considered to calculate SGPA,
CGPA and division.
10 Syllabus-Commerce
CBCS Syllabus (Commerce Stream)

SEMESTER -I SEMESTER -II
AECC-1 Environmental : 100 (80 + 20) AECC-2 MIL (Alt. English) : 100 (80 + 20)
Studies Core - 3 Cost Accounting : 100 (80 + 20)
Core - 1 Financial Accounting : 100 (80 + 20) Core - 4 Corporate Law : 100 (80 + 20)
Core - 2 Business Law : 100 (80 + 20) GE - 2 Macro & Indian : 100 (80 + 20)
Economics
GE - 1 Micro Economics : 100 (80 + 20)
SEMESTER -III SEMESTER -IV

SEC-2 Quantitative and Logical
SEC-1 Communicative Eng. : 100 (80 + 20) Thinking : 100 (80 + 20)
Core - 5 Corporate Accounting : 100 (80 + 20) Core - 8 GST & Indirect Tax : 100 (80 + 20)
Core - 9 Fundamental of Data
Core - 6 Income Tax Law : 100 (80 + 20)
Management
and Practice
End Term Exam. : 100 (60 + 15)
Core - 7 Management : 100 (80 + 20) Practical : 25
Principles & Application Core-10 Management : 100 (80 + 20)
GE - 3 Business Statistics : 100 (80 + 20) Accounting
GE - 4 Principle of Marketing : 100 (80 + 20)
SEMESTER -V SEMESTER -VI

Core-11 Computerized Account- : 100 (60+15) Core-13 Auditing and : 100 (80+20)
ing & E-filling of Tax Corporate Governance
Return
Core-14 Business Mathematics : 100 (80+20)
Practical : 25
Core-12 Fundamentals of : 100 (80+20)
Financial Management DSE- 3 Any one of the following: 100 (80+20)
DSE- 1 Elective (any one of : 100 (80+20) (a) Accounting & Finance-
the following) (Fundamental of Corporate Tax Planning)
(a) Financial Accounting & Finance-
(b) Banking and Insurance -
(Markets, Institution and Services)
(b) Banking and Insurance - (Fundamentals of Investment)
(Indian Banking and Insurance System) ( c) Management -
( c) Management - (Consumer Affairs and Customer Care)
(Human Resource Management) DSE - 4 Business Research Methods
DSE - 2 Any one of the following : 100 (80 + 20)
(a) Accounting & Finance- and Project Work : 100
(Financial Statement Analysis and Reporting)
(b) Banking and Insurance - Project - 80
(Merchant Banking and Financial Services) Viva-Voce- 20
( c) Management -
(International Business)
Parentheses in the tables indicate marks for Semester End and Mid Semester Examinations evaluation
Syllabus-Commerce 11
SYLLABUS FOR B.COM HONS.

B.Com. Hons. (CBCS) for the Academic Year 2016-17
Course Structure Category Marks Credits

Semester I Theory Practical Total
/Internal
BCH-1.1 Environmental Science AECC-1 80 20 (I) 100 4
BCH-1.2 Financial Accounting Core -1 80 20(1) 100 6
BCH-1.3 Business Law Core -2 80 20 (I) 100 6
BCH-1.4 Micro Economics GE-1 80 20(1) 100 6
Total 320/ 80/ 400/ 22/
Semester-II MIL (ALTERNATIVE ENGLISH)

BCH-2.1 MIL (Alt. English) AECC-2 80 20(1) 100 4
BCH-2.2 Cost Accounting Core -3 80 20(1) 100 6
BCH-2.3 Corporate Laws Core -4 80 20(1) 100 6
BCH-2.4 Macro & Indian Economics GE-2 80 20(1) 100 6
Total 320 80 400 22
Semester III
BCH-3.1 Communicative English SEC-1 80 20(1) 100 4
BCH-3.2 Corporate Accounting Core-5 80 20(1) 100 6
BCH-3.3 Income-tax Law and Practice Core -6 80 20(1) 100 6
BCH-3.4 Management Principles and Application Core -7 80 20(1) 100 6
BCH-3.5 Business Statistics GE-3 80 20(1) 100 6
Total 400 100 500 28
Semester IV
BCH-4.5 Quantitative and Logical Thinking SEC-2 80 20(1) 100 4
BCH-4.1 GST & Indian Tax Core -8 80 20 (I) 100 6
BCH-4.2 Fundamental of Data Mngt. Core -9 60 15 100 6
& Term Exam. Practical 25
BCH-4.3 Management Accounting Core -10 80 20(1) 100 6
BCH-4.4 Principle of Marketing GE-4 80 20(1) 100 6
Total 400 100 500 28

Course Structure Marks Credits

Semester V Category Theory Practical Total
/Internal
BCH-5.1 Computerized Accounting Core -11 80 20(1) 100 6
& E-filling of Tax Return
BCH-5.2 Fundamentals of Financial
Management Core -12 80 20(1) 100 6
BCH-5.3 DSE-1 (Any one of the following) DSE-1 80 20 (I) 100 6
A. Accounting and Finance Financial Markets , Institution and Services
B. Banking and Insurance Indian Banking and Insurance System
C. Management Human Resource Management
BCH-5.4 DSE-2 (Any one of the following) DSE-2 80 20(1) 100 6
A. Accounting and Finance Financial Statement Analysis and Reporting
B. Banking and Insurance Merchant Banking and Financial Services
C. Management International Business
Total 320 80 400 24
Semester VI
BCH-6.1 Auditing and Corporate Governance Core -13 80 20(1) 100 6
BCH-6.2 Business Mathematics Core- 14 80 20(1) 100 6
BCH-6.3 DSE-3 (Any one of the following) DSE-3 80 20(1) 100 6
A. Accounting! Corporate Tax and Finance Planning
B. Banking and! Fundamentals of Insurance Investment
C. Management Consumer Affairs and Customer Care
BCH-6.4 Project Work* DSE-4 80 20(1) 100 6
Total 320 80 400 24
Grand Total 2600 (Min) 148 (Min)
Notes :
• AECC-Ability enhancement Compusory Course
• GE - Generic Elective Course
• DSE- Discipline Specific Elective Course
• SEC- Skill Enhancement Course
Paper No.BCH-6.4 (Business Research Methods & Project Work) will have 50 marks written
examination and 50 marks project report.
CONTENTS
Sl. Subject Page

No.
01. AECC-1 - 15
02. Core Course-1 - 16
04. Generic Elective-1 - 20
05. AECC-2 - 22
13. SEC - 1 - 36
18. SEC - 2 - 46
20 Core Course-12 - 48
21. DSE - 1 (A) - 50
22. DSE - 1 (B) - 52
23. DSE - 1 (C) - 54
24. DSE - 2 (A) - 56
25. DSE - 2 (B) - 58
26. DSE - 2 (C) - 60
29. DSE - 3 (A) - 66
30. DSE - 3 (B) - 67
31. DSE - 3 (C) - 69
32. DSE - 4 - 71
COMMERCE
+3 FIRST YEAR FIRST SEMESTER

AECC - 1
ENVIRONMENTAL SCIENCE
Time : 3 Hrs. End Semester Theory : 80 Marks

Credit : 06 Mid Semester Theory : 20 Marks
Unit-I
The Environment : The Atmosphere, Hydrosphere, Lithosphere, Biosphere, Ecology, Ecosystem,

Biogeochemical Cycle (Carbon Cycle, Nitrogen Cycle), Environment Pollution : Air Pollution,
Water Pollution, Soil Pollution, Radiation Pollution.
Unit-II
Population Ecology : Individuals, Species, Pollution, Community, Control Methods of Population,

Urbanization and its effects on Society, Communicable Diseases and its Transmission, Non-
Communicable Diseases.
Unit-III
Environmental Movements in India : Grassroot Environmental movements in India, Role of women,

Environmental Movements in Odisha, State Pollution Control Board, Central Pollution control
Board.
Unit-IV
Natural Resources : Conservation of Natural Resources, Management and conservation of Wildlife,

Soil Erosion and Conservation, Environmental Laws : Water Act, 1974, Air Act, 1981. The Wildlife
(protection) Act, 1972, Environment Protection, 1986, Natural Diasters and their Management.
+ 3 FIRST YEAR FIRST SEMESTER

CORE PAPER - 1
FINANCIAL ACCOUNTING
Time : 3 Hrs End Semester Theory : 80 Marks
Credit : 06 Mid-Semester : 20 Marks
Objectives:
The objective of this paper is to help students to acquire conceptual knowledge of financial
accounting and to impart skills for recording various kinds of business transactions.
Unit - I. (a) Basics of Accounting
i. Accounting as the language of business and an information system, the users of financial
accounting information and their needs. Qualitative characteristics of accounting information,
Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting:
cash basis and accrual basis.
ii. The nature of financial accounting principles – Basic concepts and conventions: entity, money
measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and full disclosures and Accounting Equation.
(b) Accounting Process

From recording of business transactions to the preparation of trial balance including adjustments:
journal, sub-division of journal, ledger accounts, trial balance.
Unit – II: Reporting Standards & Business Income

i. Concepts of AS, Ind AS (Indian Accounting Standards), IFRS (International Financial Reporting
Standards) & XBRL (extensible Business Reporting Language)
ii. Measurement of business income-Net income: the accounting period, the continuity doctrine and
matching concept. Objectives of measurement and revenue recognition.
iii. Depreciation Accounting: The accounting concept of depreciation. Factors in the measurement
of depreciation. Methods of computing depreciation: straight line method and diminishing balance
method; Disposal of depreciable assets-change of method. Salient features of Accounting Standard
6 (AS- 6) issued by ICAI
Unit – III: Final Accounts

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

Accounting of Admission of partner, Retirement and Death of partner and Dissolution of the
Partnership Firm Including Insolvency of partners
Unit – IV:
i. Hire Purchase and Instalment Systems and Accounting for Branch & Department
ii. Concepts of operating and financial lease (theory only)

iii. Departmental Accounting and Branch Accounting including foreign branch (Theory and Problem)
iv. Hire purchase and Instalment System
Learning Outcomes:
The course structure of this paper would equip the students to get in-depth knowledge of financial
accounting along with its practical application thereby giving an opportunity to gain easy access
to this competitive business world.
Text Books Recommended

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

CORE PAPER - 2
BUSINESS LAW
Objective:
The objective of the course is to impart basic knowledge of the important business laws along
with relevant case laws.
Unit I: The Indian Contract Act, 1872

1. Contract – meaning, characteristics and kinds, Essentials of a valid contract
2. Offer and acceptance (Definition, Rules, Communication and Revocation of offer and acceptance)
3. Consideration (Definition, Elements, Types, Rules), “No Consideration No Contract” and its
exceptions; Capacity to Parties (Definition and Types)
4. Consent, Free consent, Coercion, Undue Influence, Fraud, Misrepresentation, Mistake
5. Legality of objects and Consideration
6. Void and Voidable agreements – Definition, Types and Distinction
7. Discharge of a contract – Modes of discharge, Breach and Remedies against breach of contract
8. Specific Contracts - Contingent contracts, Quasi, Contract of Indemnity, Guarantee, Bailment,
Pledges
Unit II: The Sale of Goods Act, 1930

1. Contract of sale, meaning and difference between sale and agreement to sell
2. Conditions and warranties
3. Transfer of ownership in goods including sale by a non-owner
4. Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer
Consumers Protection Act, 1986 and Right to Information Act

a. Objectives and features of Consumers Protection Act
b. Definitions – Complainant, Complaint, Consumer, Consumer Dispute, Defect, Deficiency, District
Forum, Person
c. Unfair trade practices Consumer Protection Council (Central, State and District – their constitutions
and objectives
Unit III: Partnership Laws
A. The Partnership Act, 1932

a. Definition – Partner, Partnership
b. Nature and Characteristics of Partnership
c. Types of Partners
d. Registration of a Partnership Firms and consequences of non-registration
e. Rights and Duties of Partners
f. Dissolution of firms – meaning and grounds
B. The Limited Liability Partnership Act, 2008

a. Definition
b. Salient Features of LLP
c. Advantages and disadvantages of LLP
d. Differences between: LLP and Partnership, LLP and Company
e. Incorporation of LLP
Unit IV: The Negotiable Instruments Act 1881

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

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

GE - 1
MICRO ECONOMICS

Objective:
Objective of the course is to acquaint the students with the concepts of micro-economics dealing
with consumer behavior. The course also makes the student understand the supply side of the
market through the production and cost behavior of firms.
Unit - I : Demand and Consumer behaviour

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

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

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

Concept of Monopoly: Sources of monopoly power; Short-run and Long-run equilibrium of a
monopoly firm; Price discrimination; Social Cost of Monopoly (concept only).
Monopolistic Competition
Concept of Imperfectly Competitive market; Monopolistic Competition: Features and examples;
Oligopoly: Non-Collusive Oligopoly: Sweezy’s Kinked demand Curve Model, Collusive Oligopoly:
Cartel (concept with example)
Learning Outcomes:
The students would be able to apply tools of consumer behaviour and firm theory to business
situations.

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

AECC - 2
MIL (ALTERNATIVE ENGLISH)
INTRODUCTION :
The paper is focused upon developing one fundamental skills of Language learning; reading
which needs a thorough rethink and revision. In order to build a strong base for acquisition of the
communication skills, suitable reading content is selected from diverse areas in prose form. This
would boost the learner’s competence in expressive and comprehension skills. The well
researched language exercises in the form of usage, vocabulary and grammar is the other area
that should attract the teacher and learner to work out for giving decent shape to the mastery of
English language.
UNIT 1: Short Story

(i) Jim Corbett-The Fight between Leopards
(ii) Dash Benhur- The Bicycle
(iii) Dinanath Pathy- George V High School
(iv) Alexander Baron- The Man who knew too much
(v) Will f Jenkins- Uneasy Homecoming
UNIT 2: Prose
(i) Mahatma Gandhi- The way to Equal Distribution
(ii) S Radhakrishnan- A Call to Youth
(iii) C V Raman-Water- The Elixir of Life
(iv) Harold Nicolson- An Educated Person
(v) Claire Needell Hollander- No Learning without Feeling
UNIT 3:
Comprehension of a passage and answering the questions
UNIT 4:
Language exercises-test of vocabulary, usage and grammar
Text Books :
All Stories and Prose pieces
Reference Books
• The Widening Arc: A Selection of Prose and Stories, Ed. A R Parhi, S Deepika, P Jani, Kitab
Bhavan, Bhubaneswar.
• A Communicative Grammar of English, Geoffrey Leech.
• A University Grammar of English, Randolph Quirk and Sidney Greenbaum
• Developing Reading Skills. F. Grellet. Cambridge: Cambridge University Press, 1981.
+ 3 FIRST YEAR SECOND SEMESTER

CORE PAPER - 3
COST ACCOUNTING
Objective:
To acquaint the students with basic concepts used in cost accounting, various methods involved
in cost ascertainment.
CONTENTS:
Unit - 1: Introduction to Cost Accounting:
Meaning, concept, scope, objectives, principles, importance and limitations of cost accounting;
Implementation of costing system; Methods & Techniques of costing; Cost concepts and Cost
Sheet, Job costing and Batch Costing.
Unit - II: Accounting for Material:

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

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

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

Contract costing: Features and procedure of contract costing, uncompleted contract profit
determination, Escalation clause, cost plus contracts.Process costing: Meaning and characteristics
of Process costing, Procedure for process costing, treatment of process losses and wastages.
Learning Outcome:
After the completion of this paper, the students will be able to have confidence in managing cost
issues and also to keep a check on cost control and taking managerial decisions.

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

CORE PAPER - 4
CORPORATE LAWS
Objectives:
The objective of the course is to impart basic knowledge of the provisions of the Companies Act,
2013 and the Depositories Act, 1996. Case studies involving issues in corporate laws are required
to be discussed.
Contents:
Unit – I: INTRODUCTION TO COMPANY
Meaning and Definition – Features –, High Lights of Companies Act 2013 - Body Corporate,
Kinds of Companies ( Concept, Definition and Features) – One Person Company, Private
Company, Public Company, Company limited by Guarantee, Company limited by Shares, Holding
Company, Subsidiary Company, Government Company, Associate Company, Small Company,
Foreign Company, Listed Company, Dormant company
FORMATION OF A COMPANY
Steps in formation of a Company, Promotion Stage, Meaning of Promoter, Position of Promoter &
Functions of Promoter, Incorporation Stage – Meaning, Contents, Forms of Memorandum of
Association & Articles of Association and its alteration, Distinction between Memorandum of
Association and Articles of Association, Certificate of Incorporation, Subscription Stage – Meaning
& contents of Prospectus, Types, Mis-statement in prospectus and its consequences.
Unit - II: COMPANY ADMINISTRATION

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

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

Corporate Meetings - Shareholder and Board, Types of Meetings – Annual General
Meeting Extraordinary General meeting, Minutes of Proceedings of General Meeting, Meeting of
BOD and other meetings (Section 118), Requisite of Valid Meeting- Notice, Agenda, Chairman,
Quorum, Proxy, Resolutions, Minutes, Postal Ballot, E- voting, Video Conferencing,
Learning Outcomes:
Students would acquire knowledge about the legal framework and the ways and means to deal
with the legal aspect of different situations of corporate sector.

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

GE - 2
MACRO & INDIAN ECONOMY
Objectives:
The course aims at providing the student with knowledge of basic concepts of the macro economics.
The modern tools of macro-economic analysis are discussed and the policy framework is
elaborated, including the open economy.
Unit - I - Introduction to Macro Economics
Introduction: Meaning and definition of Microeconomics and macroeconomics, Difference between
Microeconomics and macroeconomics, macro-economic goals, components of Macroeconomics,
Economic Systems: Mixed economy, Socialism economy, Capitalism economy and Islamic economy
(only meaning and characteristics)
Unit - II : National Income Accounting
Definition of National Income, Concepts of National Income,GDP and GNP, Methods of Measuring
National Income, Uses of National Income, Difficulties in calculating National Income, Real Income,
Per Capita Income and Growth Rate
Unit - III : National Income Equilibrium
I Concepts of Equilibrium, Consumptions & Savings, Investment Theory, Government Sector,
Foreign Sector, Determination of Equilibrium, Multiplier Concept, Inflationary Gap and Deflationary
Gap, Summary of Two, Three and Four-sector Economies
Unit - IV : Role of Government
Economic functions of Government, Types of Budget, Government Revenue, Government
Expenditure, Public Debt, and Government Policy
Macroeconomic Problems
Introduction, Business cycle, Unemployment, Inflation, Deflation, Depression, RBI and monetary
policy
Learning Outcomes:
Students would be able to apply the modern tools of macro-economic analysis so as to minimize
the adverse impact of macro-economic factors on business.

3. Macro & Indian Economy, M. Treheran, T Treheran, V.K. Global publishing Pvt. Ltd., New Delhi
4. Ahuja H.L – Macro Economics – S.Chand
Suggested Readings
5. Mankiw, N. Gregory. Principles Macroeconomics.Cengage Learning
6. Macro and Indian economy, P.K. Dhar, Kalyani Publishers
7. Macro and Indian Economy-V K Puri- Himalaya Publishing House
8. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz, Macroeconomics. Irwin/McGraw-Hill.
9. Vaish – Macro Economics – Vikash Publication
10. Macroeconomics & Indian Economy: Bhattacharyya, Oxford University Press.
+ 3 SECOND YEAR THIRD SEMESTER

CORE PAPER - 5
CORPORATE ACCOUNTING
Objectives:
To help the students to acquire the conceptual knowledge of the corporate accounting and to
learn the techniques of preparing the financial statements.
Contents:
Unit – I : Meaning of Company :
Maintenance of Books of Accounts; Statutory Books; Annual Return Company – Issue of Shares
– issue, forfeiture, reissue, issue other than cash consideration and issue to the promoters; Pro-
rata issue of shares. Issue of Right and Bonus Share – Rules,
Accounting for debentures:

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

Buy Back of Securities: meaning, rules and accounting.
Redemption of Preference Shares:

Rules and Accounting (with and without Bonus Shares) ; Redemption of Debenture – Important
Provisions, Redemption of debenture Accounting for Redemption: by conversion, by lot, by
purchase in the open market (cum and ex-interest), held as Investment and Use of Sinking Fund.
Unit – III: Company’s Final Accounts

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

Goodwill – valuation using different methods, i.e., Average Profit, Super Profit, Capitalization
and Annuity.
Shares – Valuation using different methods: Asset approach, Earnings approach, Dividend Yield,
Earnings- Price, Cum-div and Ex-div, Majority and Minority view and Fair Value
Unit – IV: Liquidation

Meaning of liquidation, modes of winding up, consequences of winding up, statement of affairs,
liquidator’s final statement of account, list ‘B’ contributories.
Learning Outcomes:
This paper can provide conceptual clarity about the techniques to prepare financial statements
of companies along with accounting treatment of various situations viz. floating of shares, and
liquidation of companies.

1. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.
2. Maheshwari, S. N. and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House, New
Delhi.
Suggested Readings:
1. Sehgal, Ashok and Deepak Sehgal. Corporate Accounting. Taxman Publication, New Delhi.
2. Corporate Accounting, R.K. Mittal? S. Ahuja- V .K. Global Pub. Pvt. Ltd, New Delhi.
3. Corporate Accounting – Anil Kumar, Mariappa- Himalaya Publishing House
4. Tulsian, P.C, Corporate Accounting, S. Chand
5. Monga, J.R. Fudamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.
6. Gupta, Nirmal. Corporate Accounting. SahityaBhawan, Agra.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book House.

CORE PAPER - 6
INCOME TAX LAW AND PRACTICE
Objective:
To provide basic knowledge and equip students with the application of principles and provisions
of Income Tax Act 1961.
Contents:
Unit I :
a. Basic Concepts and Definitions under IT Act: Assessee, Previous year, Assessment
year, Person, Income, Sources of income, Heads of income, Gross total income, Total
income, Maximum marginal rate of tax, Tax Evasion, Tax avoidance and Tax planning
b. Residential Status and Incidence of Tax, Residential status of all persons except company
c. Incomes which do not form part of Total Income Except section 10AA.
d. Agricultural Income Definition, determination of agricultural and non-agricultural Income,
assessment of tax liability when there is both agricultural and non-agricultural income
Unit II : Heads of Income and Provisions governing Heads of Income

(a) Income from Salary
(b) Income from House property
Unit III : Heads of Income and Provisions governing Heads of Income

a) Profits and Gains of Business and Profession Special emphasis on sec. 32, 32AC, 32AD,
35, 35D, 36(i) (ib), (ii), (iii), (iv), (vii), 37, 37(2B), 40A(2), 40A(3), 43B, (Excluding presumptive
taxation).
b) Capital Gains Meaning and types of capital assets, basic concept of transfer, cost of
acquisition, cost of improvement and indexation, computation of STCG and LTCG,
exemptions u/s 54, 54B, 54EC and 54F, capital gain on transfer of bonus shares, right
entitlement and right shares, taxability of STCG and LTCG.
c) Income from Other Sources Basis of charge excluding deemed dividend
Unit IV:
a) Income of other Persons included in Assessee’s Total Income Remuneration of spouse,
income from assets transferred to spouse and Son’s wife, income of minor.
b) Set off and Carry Forward of Losses Mode of set off and carry forward, inter source and
inter head set off, carry forward and set off of losses u/s 71B, 72, 73, 74, 74A.
c) Deductions from Gross Total Income Basic concepts, deductions u/s 80C, 80CCC, 80CCD,
80CCE, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80GGC, 80TTA, 80U
d) Rebate u/s 87A
Computation of Total Income and Tax Payable

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

1. Gour and Narang, Income tax: Law and practice, kalyani Publishers
2. Dr. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation ofTax,
3. Taxmann Publication Pvt. Ltd, New Delhi. Latest version.
Suggested readings:
1. Income tax Law and practice, Makta Jain/ Rakesh Jain, V.K. Global Pub. Pvt. Ltd., New Delhi
2. Income Tax Law and Pratcice-Saha, Dash- Himalaya Publishing House.
3. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi.
4. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.

CORE PAPER - 7
MANAGEMENT PRINCIPLES & APPLICATIONS

Objective:
The objective of the course is to provide the student with an understanding of basic management
concepts, principles and practices.
Unit-I: Introduction:
Management-definition, importance, functions, nature-as profession, science and art, universality
of management; levels of management; managerial tasks and skills Different Schools of Thoughts:
Classical School-contributions of Taylor and Henri Fayol; Neo-classical school-Human Relations
approach and Behavioral Science Approach; Modern School; System approach and Contingency
approach
Unit-II: Planning:
Concept, importance, steps, types, premises, barriers to effective planning and remedial measures;
strategic planning-concept forecasting –concept, techniques.
Organizing:
Concept, importance, principles, different organization models-line and staff; Functional;
Departmentation-need, basis, principles, Delegation of Authority-elements, steps barriers;
Centralization and Decentralization of Authority; Span of Management; concept and determining
factors
Unit-III: Directing and Staffing :

Directing: concepts, importance of directing, Leadership: Concept, importance, types, leadership
traits, Tannenbaum & Schmidt’s Model and Blake & Mouton’s Model.
Staffing: concepts, importance
Unit- IV: Motivation, Co-ordination and Control:

Motivation: Concept, importance, importance of need theory, and contributions of McGregor,
Maslow, Herzberg.
Coordination: concepts, importance, principles and implementation techniques. Control:
concepts, importance and tools of control.
Learning Outcomes:Students would be able to make use of different management principles in
the course of decision making in different forms of business organizations.

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

GE - 3
BUSINESS STATISTICS

Objective:
The objective of this course is to familiarize students with the basic statistical toolsused for
managerial decision-making.
Contents:
Unit - I: Statistical Data and Descriptive Statistics (With the use of Excel and other statistical
software)
Nature and Classification of data : Univariate, Bivariate and multivariate data; time-series and
cross-sectional data
Measures of Central Tendency

a) Mathematical averages including arithmetic mean, geometric mean and harmonic mean.
Properties and applications.
b) Positional Averages Mode and Median and other partition values including quartiles, deciles,
and percentiles
Unit - II : Measures of Variation (With the use of Excel and other statistical software)
Absolute and relative, Range, quartile deviation, mean deviation, standard deviation, and their
coefficients, Properties of standard deviation/variance Skewness: Meaning, Measurement using
Karl Pearson and Bowley’s measures; Concept of Kurtosis
Unit - III: Simple Correlation and Regression Analysis (With the use of Excel and other latest
software)
Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and non-linear,
Correlation and Causation, Scatter diagram, Pearson’s co-efficient of correlation; calculation
and properties (proofs not required). Correlation and Probable error; Rank Correlation Regression
Analysis: Principle of least squares and regression lines, Regression equations and estimation;
Properties of regression coefficients; Relationship between Correlation and Regression
coefficients; Standard Error of Estimate
Unit - IV : Index Numbers (With the use of Excel and other latest software)
Meaning and uses of index numbers: Construction of index numbers: fixed and chain base:
univariate and composite. Aggregative and average of relatives – simple and weighted Tests of
adequacy of index numbers, Base shifting, splicing and deflating. Problems in the construction of
index numbers Construction of consumer price indices, important share price indices
Time Series Analysis (With the use of Excel and other latest software)
Components of time series, Additive and multiplicative models Trend analysis, Fitting of trend line
using principle of least squares – linear, second degree parabola and exponential, Conversion of
annual linear trend equation to quarterly/monthly basis and vice-versa; Moving averages Seasonal
variations- Calculation of Seasonal Indices using Simple averages, Ratio-to-trend, and Ratio-to-
moving averages methods. Uses of Seasonal Indices
Learning Outcomes:
Students would be armed with the knowledge of using different statistical tools very much required
in the decision making process in any business as well as business research.

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

SEC - 1
(COMMUNICATIVE ENGLISH)

This special course of Communicative English aims to engage the students more creatively to
improve their English language and communication skills. This paper will be taught under Skill
Enhancement Compulsory Course - 1 (SECC-1). The main intent of this paper is to strengthen
the language competency of graduate students, majority of who are set to enter the job market
with high hopes. Needless to say, a good command over English’language is one skill which
various companies expect from the prospective employees.
UNIT-I: CONTEXTS OF COMMUNICATION AND PHONETIC FEATURES

1. Why English Communication is essential and how to improve the skill?
2. Introduction to Voice and Accent
a. Why do we have such different accents?
b. Accent Training-Consequences
c. Voice and accent in the Enterprise Industry
d. Globally Comprehensible Accent
e. Introduction to Phonetics
f. International Phonetic Alphabet
3. Consonant Sounds
4. Vowels
5. Diphthongs
6. A Few Phonic Rules
7. Word Stress: Syllables
8. Intonation and Stress
9. Pacing and Chunking
a, Common Patterns of Pacing
b. Importance of Chunking
10. Fluency
11. Indianisms - Errors in pronunciation
UNIT-II: GRAMMAR
1. English: Spoken Versus Written Communication 2 Nouns
a. Kinds of Nouns
b. Nouns-Number
c. Noun-Gender
d. Countable and Uncountable Nouns
2. Pronouns
3. Adjectives
a. Positioning of adjectives
b. Comparative Degrees of Adjectives
c. Order of Adjectives
4. Adverbs
a. Kinds of Adverb
b. Degree of Comparison
c. Word Order with Adverbs
5. Prepositions
Prepositions with Adjectives, Nouns and Verbs
6. Conjunctions
a. Coordinating conjunctions
b. Subordinating Conjunctions
c. Correlative Conjunctions
d. Connecting Adverbs
7. Verbs
a. Verb Classification
b. List of irregular verbs
8. Subject and verb agreement
9. Determiners and Modifiers
10. Proof Reading and Punctuation
11. Tenses
12. Common errors in grammar and vocabulary
UNIT-III: READING COMPREHENSION

Reading - A 7 - Step Process, Techniques to enhance students’ reading skills, Types of reading
skills (Skimming, Scanning, Extensive reading, Intensive reading), Three levels of Reading,
Improving your reading speed. Reading comprehension practice exercises,
+ 3 SECOND YEAR FOURTH SEMESTER

CORE PAPER - 8
GST & INDIRECT TAX

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

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

Salient features of CGST Act, SGST Act (Odisha State), IGST Act, Meaning and Definition of
various terms used under GST (Coverage- Provisions and Illustration).
PROCEDURE RELATING TO LEVY OF, COLLECTION AND EXEMPTION FROM, TAX

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

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

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

1. Swain AK & Agrawal – GST: Concepts and Applications, Himalayan Publishing House.
2. GST Manual:Taxman’s Publication Ltd., New Delhi.
Suggested Books:
1. GST and Indirect Taxes,Sanjeet Sharma, V.K. Global Pub. Pvt. Ltd, New Delhi.
2. Mishra, Padhi and Bera – Text Books on GST & Practice, Vikash Publishing House Pvt. Ltd. New
Delhi.

CORE PAPER - 9
FUNDAMENTALS OF DATA MANAGEMENT

Unit I: Word Processing

Working with word document- Editing text, Find and Replace text, Formatting, Spell check,
Autocorrect, Auto text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page
Formatting, Header and footer, Macros, Drop cap; Tables: Inserting, Filling and formatting a
Table, Inserting Pictures and Video; Mail Merge- including linking with Database, Printing
documents. Creating Business Documents using the above facilities
Preparing Presentations
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts, Symbols,
Media; Design; Transition; Animation, Hyperlink and Slideshow. Creating Business Presentations
using above facilities.
Unit II: Spreadsheet and its Business Applications

Managing worksheets- Formatting, Entering data, Editing, and Printing a worksheet; handling
operators in formula, Project involving multiple spreadsheets, Organizing Charts and graphs,
Pivot Table
Spreadsheet Functions: Mathematical [SUMIF, SQRT, SUBTOTAL, SUMPRODUCT etc.],

Statistical [AVERAGE, STDEV, VAR, CORRELATION, REGRESSION etc.], Financial [PMT, RATE,
PV, FV, NPER, IRR, NPV, Data Table Etc.] Logical [AND, OR, IF etc.], Date and Time, lookup and
reference, Database and Text functions.
Creating Spreadsheet in the area of : Loan and Lease statement; Ratio Analysis; Payroll
Statements; Capital Budgeting; Depreciation Accounting; Graphical Representation of Data;
Frequency Distribution and its Statistical Parameters; Correlation and Regression
Unit III: Database Management System

Creation of Tables, Multiple Table Handling-Defining Relationship [Foreign Key], Simple and
Conditional Queries, Types of Queries [Update, Delete, Append], Forms, Reports, Introduction to
SQL through Basic Commands. Applying DBMS in the areas of Accounting, Inventory, HRM and
its accounting, managing the data records of Employees, Suppliers and Customers
Unit IV: Website Designing

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

1. Coronel and Rob, Database Principles, Cengage Learning
2. Fundamentals of Data Managemnet –Saha RG- Himalaya Publishing House
Suggested Readings
1. Thareja, IT & Application, Oxford
2. Aurora, Computer Fundamentals, Vikash
3. Sinha & Sinha, Fundamentals of Computers, BPB Publications
4. Dhar, P., Fundamental of IT and Its Application in Business, APH.

CORE PAPER - 10
MANAGEMENT ACCOUNTING

Objective:
To acquaint the students with basic concepts of management accounting, and basic understanding
of tools and techniques used for managerial decision making.
CONTENTS:
Unit – I : Management Accounting:
Meaning, nature, scope, and importance of management accounting; Role of management
accounting; management accounting vs. financial accounting; Role of management accounting
in modern business; Tools and techniques of management accounting.
Unit – II: Ratio Analysis & Cash flow statement

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

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

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

Concept of budget and budgetary control; objectives, merits and limitations of budgetary system;
Master budget, Functional budget, Fixed and Flexible budgets; Zero based budgeting. Standard
Costing & Variance Analysis: Meaning of standard cost and standard costing, Advantages and
disadvantages of standard costing and variance analysis: Material, Labour, & Overhead.
Learning Outcome:
After the completion of this paper, the students will be able to have confidence in managing cost
issues and also to keep a check on cost control and taking managerial decisions.

1. Management Accounting, S swain/ S.P. Gupta/ A Sharma, V.K. Global Pub. Pvt. Ltd.,
2. Horngreen, Charles T., Gary L. Sundem. Introduction to Management Accounting.
3. Prentice Hall.
Suggested Reading:
1. Jain & Narang, Management Accounting, Kalyani Publications
2. Management Accounting-M Wilson- Cost Accounting-Jena B,Bal S and Das A- Himalaya Publishing
House
3. Narasimhan M.S. , Management Accounting, Cengage Learning
4. Cost & Management Accouning, Taxmann Publications
5. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
6. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahabir Book
Depot, New Delhi.
7. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand & Co., New Delhi.
8. Khan, M.Y. and P.K. Jain. Management Accounting. Tata McGraw Hill, Publishing.

GE - 4
PRINCIPLES OF MARKETING

Objective:
The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing.
Contents:
Unit - I : Introduction:
Nature, scope and importance of marketing; Selling vs Marketing; Marketing mix, Marketing
environment: concept, importance, and components (Economic, Demographic, Technological,
Natural, Socio-Cultural and Legal).
Consumer Behaviour and Market segmentation:

Consumer Behaviour: Nature and Importance, Factors influencing consumer buying behaviour.
Market segmentation: concept, importance and bases; Product differentiation vs. market
segmentation.
Unit - II : Product:
Concept and importance, Product classifications; Concept of product mix; Branding, packaging
and labeling; Product life-cycle; New Product Development Process
Unit - III : Pricing, Distribution Channels and Physical Distribution

Pricing: Significance, Factors affecting price of a product, Pricing policies and strategies,
Distribution Channels and Physical Distribution: Channels of distribution - meaning and importance;
Types of distribution channels; Factors affecting choice of distribution channel
Unit - IV : Promotion and Recent developments in marketing:

Promotion: Nature and importance of promotion; Communication process; Types of promotion:
advertising, personal selling, public relations & sales promotion, and their distinctive characteristics.
Recent developments in marketing: Social Marketing, online marketing, direct marketing, services
marketing, green marketing, Rural marketing; Consumerism
Learning outcome:
After the completion of this paper, the students will able to identify marketing components and fit
them in the value chain along with the various marketing strategies.

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

SEC - 2
QUANTITATIVE AND LOGICAL THINKING
(Special Course)

Unit - I : QUANTITATIVE APTITUDE & DATA INTERPRETATION.

1. Whole numbers, Integers, Rational and irrational numbers, Fractions, Square roots and
Cube roots, Surds and indices, Problems on Numbers, Diversibility.
Steps of Long Division Method for Finding Square Roots.
2. Basic concepts, Different formulae of Percentage, Profit and Loss, Discount, Simple interest,
Ratio and Proportion, Mixture.
3. Time and Work, Pipes and Cisterns, Basic concepts of Time, Distance and Speed;
relationship among them.
4. Concept of Angles, Different Polygons like triangles, rectangle, square, right angled triangle,
Pythagorean Theorem, Perimeter and Area of Triangles, Rectangles, Circles.
5. Raw and Grouped Data, Bar graphs, Pie charts, Mean, Median and Mode, Events and
Sample Space, Probability.
Unit - II : LOGICAL REASONING

1. Analogy basing on kinds of relationships, Simple Analogy; Pattern and Series of Numbes,
Letters, Figures. Coding-Decoding of Numbers, Letters, Symbols (Figures), Blood relations.
2. Logical Statements - Two premise argument, More than two premise argument using
connectives.
Unit - III :
Venn Diagrams, Mirror Images, Problems on Cubes and Dices.
+ 3 THIRD YEAR FIFTH SEMESTER

CORE PAPER - 11
COMPUTERIZED ACCOUNTING & E-FILING OF TAX RETURNS

Unit – I: Computerized Accounting Package: Using Generic Software

(a) Company creation, ledger creation, order processing, accounting voucher, inventory voucher,
memorandum voucher, invoicing, multiple godown handling, Transfer of materials across
godowns, Bank Reconciliation
(b) Cost Centre, Cost Category, Bill of Material (BoM), Budget and Controls
(c) Payroll Accounting
(d) TDS, GST
(e) Back up & Restore, Export and Import data
Unit II: Designing Computerized Accounting System

(a) Introduction to DBMS Package – Table, Query, Form and Report
(b) Designing Computerized Accounting System using DBMS Package Creating a voucher
entry Form, Preparing ledgers, trial balance, profit & loss a/c, and Balance Sheet with
Form wizard and Report
(c) Designing Payroll System for Accounting using Form, Query, and Report
Unit-III: E-filing of Tax return

(a) Preparation and submission of the Income Tax Return (ITR) offline/online for individual
Taxpayer [e- filing without using DSC and with using DSC, EVC]
(b) View form 26AS, Upload return, View e-file returns, e-verification
(c) Use of e-tax calculator (including interest calculation u/s 234A, 234B, 234C) (d) E-Pay tax
(Challan No./ITNS 280, ITNS 281)
(e) Preparation and submission online form 10E [Relief u/s 89(1)]

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

CORE PAPER - 12
FUNDAMENTALS OF FINANCIAL MANAGEMENT

Objective:
To familiarize the students with the principles and practices of financial management.
Contents:
Unit – I: Introduction & Basic Concepts
Important functions of Financial Management, Objectives of the firm: Profit maximization vs. Value
maximization, Role of Chief Financial Officer. Financial environment in which a firm has to operate,
Time Value of Money: concept and reasons, Compounding and Discounting techniques, Concepts
of Annuity and Perpetuity. Risk- return relationship (concepts only)
Unit – II: Sources of Finance and Cost of Capital/ Financing Decisions

Different sources of finance; long term and short term sources, Cost of capital: concept, relevance
of cost of capital, Implicit and Explicit cost, specific costs (its computation) and weighted average
cost (its computation), rationale of after tax weighted average cost of capital, marginal cost of
capital (its computation).
Unit – III: Capital Expenditure Decisions / Long term Financial Decisions & Dividend Decisions
Capital Expenditure Decisions / Long term Financial Decisions
Objectives of Capital Budgeting Process, Concept of Cash flow, Methods of long term investment
decisions - Discounted Payback Period, Net Present Value, Profitability Index, Average Rate of
Return/ Accounting Rate of Return, Internal Rate of Return (Including relative merits and demerits
of each of the methods)
Dividend Decisions
Meaning, Natureand Types of Dividend, concept of pay-out ratio, retention ratio Decisions and
growth, Dividend policies and formulating a dividend policy, Dividend Theories: Walter’s Model,
Gordon’s Model
Unit – IV: Working Capital Management/ Liquidity Management

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

1. Rostogi, Fundamentals of Financial Management, Taxmann Publications
2. Fundamental of Financial Management, Sharma, Gupta, Kalyani Publishers, New Delhi.
Suggested Readings
1. Fundamentals of Financial Management, Vandana Dangi, V.K. Global Pvt. Ltd., New Delhi.
2. Parasuraman – Financial Management : A Step by Step Approach, Cengage Learning
3. Pandey, I.M. Financial Management. Vikas Publications.
4. Financial Management, Himalaya Publishing House
5. BhallaV.K – Financial Management – S.Chand
6. Horne, J.C. Van and Wackowich. Fundamentals of Financial Management. 9thed. New Delhi
Prentice Hall of India.

DSE - 1
(Any one of the following Groups)
Group - A : ACCOUNTING & FINANCE
FINANCIAL MARKETS, INSTITUTIONS, & SERVICES

Objectives:
To enable the students to understand the financial institutions operating in India and services
provided by them.
Unit-I : Basic Theoretical Framework:

The financial system and its technology; The factors affecting the stability of the financial system;
Development finance vs. universal banking; Financial intermediaries and Financial Innovation;
RBI-Central Banking.
Unit-II: Financial Institutions & Non-Banking Financial Institutions

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

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

Asset/fund based Financial services - lease finance, consumer credit and hire purchase finance,
factoring definition, functions, advantages, evaluation and forfeiting, bills discounting, housing
finance, venture capital financing. Fee-based / Advisory services: Stock broking, credit rating.
Unit-IV : Operations :
Financial Assets/ Instruments Rights issues, issue of Debentures, issue of Equity shares - pre-
issue activity, post-issue activities. The regulatory framework: SEBI and Regulation of Primary
and Secondary Markets, Company Law provisions.
Learning Outcome:
After completion of this paper, the students will be able to understand the role and benefits of
financial institution and services.

1. Financial Markets, Institutions & Services-Gordon, Natrajan-Himalaya Publishing House
2. Pathak: Indian Financial Systems Pearson Education
Suggested Readings
1. Financial Market and Int. , A. goyal and M. Goyal, V.K. Global Pvt. Ltd., New Delhi
2. Financial Markets , Institutions and Services, Kaur, Talwar, KAlyani Publishers, New Delhi.
3. BHATTACHARYYA INDIAN FINANCIAL SYSTEM 2e, Oxford University Press.
4. M.Y.Khan, Financial Services, Tata McGraw-Hill, New Delhi, 2004.
5. H.R Machiraju, Indian Financial Systems, Vikas Publishing House Pvt. Ltd.2002.
6. Madura, J., Financial Institutions and Markets; Sharma R. and Mehta K. Financial Services,
Cengage Learning.

DSE - 1
Group - B : BANKING & INSURANCE
INDIAN BANKING AND INSURANCE SYSTEM

Objectives:
To enable the students to acquire knowledge about basics of banking and insurance.
Unit-I: Concept of Bank and Banking & Types of Customers and Account holders Concept of
Bank and Banking:
Historical Evolution of Banking: Origin and Development of Banking - Structure of Banking in
India – Banks and Economic Development –Functions of Commercial banks (conventional and
innovative functions) – Central Bank – RBI – functions – Emerging trends in Banking.
Types of Customers and Account holders:

Procedure and practice in opening and operating the accounts of customers - individuals including
minors - joint account holders -Partnership firms - joint stock companies - executors and trustees-
clubs and associations
Unit-II : Introduction to insurance :

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

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

Definition of an agent; Agents regulations; Insurance intermediaries; Agents’ compensation.
Procedure for Becoming an Agent: Pre-requisite for obtaining a license; Duration of license;
Cancellation of license; Revocation or suspension/termination of agent appointment; Code of
conduct; Unfair practices. Functions of the Agent: Proposal form and other forms for grant of
cover; Financial and medical underwriting; Material information; Nomination and assignment;
Procedure regarding settlement of policy claims.
Learning Outcome:
After the completion of this paper, the student will acquired practical knowledge of working
mechanism of banking and insurance industries in India.
1. M.N. Mishra: Insurance Principles and Practice, S. Chand & Company Ltd, Delhi.
2. Indian Institute of Bankers (Pub) Commercial Banking Vol-I/Vol-II (part I&II) Vol- III.
3. Hota P.K., and Das S.K. Financial Literacy and Banking, Kalyani Publishers
Suggested Readings
1. Dr. P. Periasamy: Principles and Practice of Insurance, Himalaya Publishing House, Delhi.
2. Mishra S. Banking Law and Practice – S Chand
3. Prasad – Banking Insurance – Vikash Publication
4. Inderjit Singh, RakeshKatyal& Sanjay Arora: Insurance Principles and Practices, Kalyani
Publishers, Chennai.
5. Sheldon H.P :Practice and Law of Banking.
6. Bedi. H.L :Theory and Practice of Banking.
7. Maheshwari. S.N. :Banking Law and Practice.
8. Shekar. K.C :Banking Theory Law and Practice.
9. Pannandikar&Mithami’: Banking in India.
10. Radhaswamy&Vasudevan: Text Book of Banking.
11. Varshaney: Banking Law and Practice.
12. G. Krishnaswamy : Principles & Practice of Life Insurance
13. Kothari &Bahl : Principles and Pratices of Insurance.

DSE - 1
Group - C : MANAGEMENT
HUMAN RESOURCE MANAGEMENT

Objective:
The objective of the course is to acquaint students with the techniques and principles to manage
human resource of an organization.
Contents:
Unit I: Nature and Scope & Human Resource Planning
Nature and Scope :
Concept and meaning of IR &HR, Understanding the Nature and Scope of IR & HRM, Functions
and importance
Human Resource Planning :
Definition, Need and Features of Human Resource Planning, factors affecting Human Resource
Planning
Unit II: Recruitment and Selection

Definition of Recruitment, Source, need and importance of Recruitment, Recruitment Policy process
– sources of Recruitment Definition of Selection, Steps in selection.
Unit III: Training and Development

Training and Development Meaning and purpose of training, Benefits of training to organizationand
employees -Training methods
Unit IV: Job Evaluation and Performance Appraisal

Job evaluation - objectives, scope, method, Job analysis, Job description, Job Specification -
basic concept and significance, Performance Appraisal - Concept
Learning Outcomes:
This paper can enhance the capability of the students to manage the most important assets of
organization i.e. human beings which is much needed to ensure growth of that organization.

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

DSE - 2
Group - A : FINANCIAL STATEMENT ANALYSIS & REPORTING
MERCHANT BANKING AND FINANCIAL SERVICES

Objectives:
To enable the students to understand the basic knowledge about the financial statement analysis
and reporting for economic decision making,
Unit-1 : Introduction Concepts of financial statements

Nature of financial statements - Objectives of financial statements - Different types of financial
statements: income statement, balance sheet, statement of retained earnings, fund flow statement,
cash flow statement, schedules -Limitations of financial statements.
Unit-2: Analysis & Interpretation of Financial Statements:

Traditional Approaches Vs. Modern Approaches to financial statement analysis - Classification of
financial statement analysis: based on modus operand! and based on materials used - Techniques
of financial statement analysis: Comparative Statements, Common-size Statements. Trend Ratios
and Ratio Analysis - Problems encountered in financial statement analysis.
Unit-3 : Ratio Analysis:

Classification of ratios - Ratio formation - Ratio interpretation - Practical methods of ratio analysis:
Time Series (intra firrn)Analysis, Cross Sectional (inter firm) Analysis, Residual Analysis and
Multivariate Analysis.
Unit-4 : Multivariate Ratio Analysis:

Concept, objectives, uses and limitations - Univariate analysis Vs. Multivariate ratio analysis -
Application of statistical tools in financial statement analysis.
Corporate Reporting: Cash F!ow statement Analysis (AS 3) and Statutory and Non Statutory
Reports, Integrated Reporting
Learning Outcome:
After the completion of this paper, the students will be able to prepare the end result of a
business houses by preparation through financial statement analysis and reporting.
Suggested Readings:
1. Foster, G.: Financial Statement Analysis, Englewood Cliffs, NJ, Prentice Hall.
2. Sahaf M.A - Management Accounting- Principles & Practice - Vikash Publication
3. Foulke, R.A.: Practical Financial Statement Analysis, New York, McGraw-Hill.
4. Hendriksen, E.S.: Accounting Theory, New Delhi, Khosla Publishing House.
5. Kaveri, VS.: Financial Ratios as Predictors of Borrowers’ Health, New Delhi, Sultan Chand.
6. Lev, B.: Financial Statement Analysis-A New Approach, Englewood Cliffs, NJ, Prentice Hall.
7. Maheswari, S.N.: Management Accounting & Financial Control, New Delhi, Sultan Chand.
8. Myer, J.N.: Financial Statement Analysis, NJ, Prentice Hall. 8. Porwal, L.S.: Accounting Theory An
Introduction, New Delhi, Tata-McGraw-Hill
9. Merchant banking and Financial Sergvices, Gordon, Natrajan, Himalaya Publishing House.

DSE - 2
MERCHANT BANKING AND FINANCIAL SERVICES

Objectives:
To enable the students to understand the basic knowledge about the financial services available
in India.
Unit-I : Merchant Banking:

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

Meaning and Definition, Role of Financial Services in a financial system. Leasing: Meaning and
features. Introduction to equipment leasing: Types of Leases, Evolution of Indian Leasing Industry.
Legal Aspects of Leasing: present Legislative Framework. Hire purchase: concept and
characteristics of Hire purchase. Difference between hire purchase and leasing
Unit-III : Factoring :
Concept, nature and scope of Factoring - Forms of Factoring - Factoring vis-à-vis Bills Discounting
-Factoring vis-à-vis credit Insurance Factoring vis-à-vis Forfeiting-Evaluation of a Factor -
Evaluation of Factoring - Factoring in India current Developments.
Unit-IV : Securitization / Mortgages:

Meaning, nature and scope of securitization, securitization as a Funding Mechanism, securitization
of Residential Real Estate - whole Loans - Mortgages -Graduated-payment. Depository: Meaning,
Evolution, Merits and Demerits of Depository. Process of Dematerialization and Dematerialization,
Brief description of NSDL and CDSL
Security Brokerage:
Meaning of Brokerage, types of brokers. Difference between broker and jobber, SEBI Regulations
relating to brokerage business in India.
Learning Outcome:
After the completion of this course, the student will be able to understand the structure and
function of mercantile banking and various financial services available in the present business
world.

1. Machiraju, Indian Financial System, Vikas Publishing House, 2nd Edition, 2002.
2. Merchant banking and financial services, Gupta /Gupta, Kalyani Publishers, New delhi
Suggested Readings:
1. M.Y.Khan, Financial Services, Tata McGraw-Hill, 11th Edition, 2008
2. Gopal C.R – Management Financial Service – S.Chand
3. NaliniPravaTripathy, Financial Services, PHI Learning, 2008
4. J.C.Verma, A Manual of Merchant Banking, Bharath Publishing House, New Delhi.
5. Varshney P.N. & Mittal D.K., Indian Financial System, Sultan Chand & Sons, New Delhi.
6. Sasidharan, Financial Services and System, Tata Mcgraw Hill, New Delhi, 1st Edition, 2008.
7. Website of SEBI.
8. Merchant Banking and Financial Services-Sharma M—Himalaya Publishing House
9. Sharma R. and Mehta K. Financial Services, Cengage Learning

DSE - 2
INTERNATIONAL BUSINESS

Objective:
The objective of the course is to familiarize the students with the concepts, importanceand
dynamics of international business and India’s involvement with global business. The coursealso
seeks to provide theoretical foundations of international business to the extent these arerelevant
to the global business operations and developments.
Unit I : Introduction to International Business

a. Introduction to International Business: Globalization and its importance in world economy;
Impact of globalization; International business vs. domestic business: Complexities of
international business; Modes of entry into international business.
b. International Business Environment: National and foreign environments and their
components - economic, cultural and political-legal environments, Issues in International
Trade.
Unit –II : Theories of International Trade and International Organizations

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

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

a. Foreign Trade Promotion Measures and Organizations in India; Special economic
zones(SEZs) and export oriented units (EOUs), ; Measures for promoting foreign investments
into and from India; Indian joint ventures and acquisitions abroad.
b. Financing of foreign trade and payment terms – sources of trade finance (Banks, factoring,
for faiting, Banker’s Acceptance and Corporate Guarantee) and forms of payment(Cash in
advance, Letter of Credit, Documentary Collection, Open Account)

1. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.
2. Pearson Education
3. Cherunilam, Francis. International Business: Text and Cases. PHI Learning
Suggested Readings:
1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw Hill a.
Education
2. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the Modern
3. Global Economy. London: Roultedge.
4. Michael R. Czinkota. et al. International Business. Fortforth: The Dryden Press.
5. Peng and Srivastav, Global Business, Cengage Learning
6. Subba Rao P – International Business-Himalaya Publishing House
7. JOSHI INTERNATIONAL BUSINESS SITKIN INTERNATIONAL BUSINESS, Oxford University
Press.
+ 3 THIRD YEAR SIXTH SEMESTER

CORE PAPER - 13
AUDITING AND CORPORATE GOVERNANCE

Objective:
To provide knowledge of auditing principles, procedures and techniques in accordance with
current legal requirements and professional standards and to give an overview of the principles
of Corporate Governance and Corporate Social Responsibility.
Unit-I : Auditing:
Introduction, Meaning, Objects, Basic Principles and Techniques; Classification of Audit, Audit
Planning, Internal Control – Internal Check and Internal Audit; Audit Procedure – Vouching and
verification of Assets & Liabilities.
Unit-II : Audit of Limited Companies :

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

Special features of Cost audit, Tax audit, and Management audit; Recent Trends in Auditing:
Basic considerations of audit in EDP Environment; Standard on Auditing(SA); Relevant Case
Studies/Problems;
Unit-III : Corporate Governance:

Conceptual framework of Corporate Governance, Corporate Governance Reforms. Major
Corporate Scandals in India and Abroad: Common Governance Problems Noticed in various
Corporate Failures. Codes & Standards on Corporate Governance.
Unit-IV : Corporate Social Responsibility (CSR) :

Strategic Planning and Corporate Social Responsibility; Corporate Philanthropy, Meaning of CSR,
CSR and CR, CSR and Corporate Sustainability, CSR and Business Ethics, CSR and Corporate
Governance, Environmental Aspect of CSR, CSR provision under the Companies Act 2013, CSR
Committees
Learning Outcome:
At the end of the paper student will have detail knowledge about principles and techniques of
audit in accordance with current legal requirement and as per the guidelines of different statutory
authorities.

1. Gupta, Kamal and Ashok Arora. Fundamentals of Auditing. Tata Mc-Graw Hill Publishing Co.
Ltd., New Delhi.
2. Auditing and corporate governance, Pradeep kumar , Klayani Publishers , New Delhi.
Suggested Readings:
1. Auditing and corporate governance, A. Sharma, V.K. Global Pvt. Ltd.,New Delhi
2. SATHEESH KUMAR Corporate Governance, Oxford University Press.
3. Shikha, N. and Sharma, G. Corporate Governance in India : Principles and Policies, CENGAGE
Learning
4. Jha, Aruna. Auditing. Taxmann.
5. Tandon, B. N., S. Sudharsanam and S. Sundharabahu. A Handbook of Practical Auditing. S.
Chand and Co. Ltd., New Delhi.
6. Ghatalia, S.V. Practical Auditing. Allied Publishers Private Ltd., New Delhi.
7. Singh, A. K. and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing Company.
8. Alvin Arens and James Loebbecke, Auditing: an Integrated Approach
9. MC KuchhalCorporate Laws, Shri Mahaveer Book Depot. (Publishers). (Relevant Chapters)
10. Khanka – Business Ethics & Corporate Governance – Vikash Publication
11. Auditing Principles and Techniques- S. K. Basu, Pearson Publication.

CORE PAPER - 14
BUSINESS MATHEMATICS

Objective:
The objective of this course is to familiarize the students with the basic mathematical tools with
emphasis on applications to business and economic situations.
Contents:
Unit I Matrices and Determinant
Algebra of matrices., Inverse of a matrix, Matrix Operation – Business Application Solution of
system of linear equations (having unique solution and involving not more than three variables)
using matrix inversion Method and Cremer’s Rule.
Unit II : Calculus
Calculus I :
Mathematical functions and their types- linear, quadratic, polynomial, exponential, logarithmic
and logistic function. Concepts of limit and continuity of a function, Concept and rules of
differentiation, Maxima and Minima involving second or higher order derivatives
Calculus II :
Integration: Standard forms. Methods of integration – by substitution, by parts and by use of
partial fractions, definite integration, Finding areas in simple cases, Application of Integration to
marginal analysis. Consumer’s and Producer’s Surplus, Rate of Sales and the Learning Curve.
Unit III : Mathematics of Finance

Compounding and discounting of a sum using different types of rates. Types of annuities, like
ordinary, due, deferred, continuous, perpetual, and their future and present values using different
types of rates of interest. Depreciation of Assets (General annuities to be excluded)
Unit IV Linear Programming (Use of Excel spreadsheet & Other mathematical software):
Formulation of linear programming problems (LPP): Graphical solution to LPPs. Cases of unique
and multiple optimal solutions, Unbounded solutions and infeasibility, Solution to LPPs using
Simplex method – maximization and minimization cases, PERT and CPM (simple Problem)
Learning Outcome:
After reading this subject the students will be able to understand basic concepts in the areas of
business calculus and financial mathematics and to connect acquired knowledge with practical
problems in economic practice.

1. Business Mathematics, Patri and Patri, Kalyani Publishers, New Delhi
2. Business Mathematics - S K Sahoo, Vrinda Publications (P) Ltd.
Suggested Readings:
1. Arora P.N. Business Mathematics – S.Chand
2. Business Mathematics, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd., New delhi.
3. GHOSH & SINHA BUSINESS MATHEMATICS & STATISTICS, Oxford university press.
4. Francis, J. Business Statistics, Cengage Learning
5. Anthony, M. and N. Biggs. Mathematics for Economics and Finance. Cambridge University Press.
6. Arora S.R & Gupta K. – Business Mathematics – Taxmann Publication
7. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s Outlines Series.
McGraw Hill Publishing Co.
8. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
9. Zamirudeen&Bhambri – Business Statistics – Vikash Publication
10. Wikes, F.M. Mathematics for Business, Finance and Economics. Thomson Learning.
11. Prasad, Bindra and P.K. Mittal. Fundamentals of Business Mathematics. Har-Anand Publications.
12. Thukral, J.K. Mathematics for Business Studies. Mayur Publications.
13. Soni, R.S. Business Mathematics. Pitambar Publishing House.
14. Singh J. K. Business Mathematics. Himalaya Publishing House.

DSE - 3
Group - A : ACCOUNTING & FINANCE
FUNDAMENTALS OF CORPORATE TAX PLANNING

Objective:
To provide a conceptual idea about the various provisions of tax planning related to corporate
sector.
Contents
Unit-I : Corporate Tax in India :
Concept of Tax planning, Tax management, Tax avoidance, Tax evasion, Assessment year and
Financial Year Residential status of corporate and its incidence of tax, Minimum Alternate Tax,
Calculation of Tax Liability.
Unit-II :
Carryforward and set-off of losses and unabsorbed depreciation (headwise)
Unit-III :
Tax Planning with reference to Depreciation, Capital Gain and Scientific Research
Unit-IV :
Corporate Tax returns–Assessment, Return Filing, Penal provision, Double taxation Relief
Learning outcome:
After completion of this paper, students will be able to help tax consultants in tax planning,
assessment and filing income tax returns of corporate sector, thereby they can get themselves
self- employed.

1. Bhagabati Prasad, Direct Tax Laws & Practices
2. Corporate Tax Planning, V.K. Global Publications
Suggested Readings
1. Singhania V.K. Direct Taxes: Law & Practices, Taxmann Publication.
2. Corporate Tax Planning, Kalyani Publishers.

DSE - 3
FUNDAMENTALS OF INVESTMENT

Objective:
To familiarize the students with different investment alternatives, introduce them to the framework
of their analysis and valuation and highlight the role of investor protection.
Contents
Unit - I : The Investment Environment :
The investment decision process, Types of Investments –Commodities, Real Estate and Financial
Assets, the Indian securities market, the market participants and trading of securities, security
market indices, sources of financial information, Concept of return and risk, Impact of Taxes and
Inflation on return.
Investor Protection :
Role of SEBI and stock exchanges in investor protection; Investor grievances and their redressal
system, insider trading, investors’ awareness and activism.
Unit - II :
Fixed Income Securities- Bond features, types of bonds, estimating bond yields, Bond Valuation
types of bond risks, default risk and credit rating
Unit - III :
Approaches to Equity Analysis: Introductions to Fundamental Analysis, Technical Analysis and
Efficient Market Hypothesis, dividend capitalization models, and price-earnings multiple approach
to equity valuation.
Unit - IV : Portfolio Analysis and Financial Derivatives:

(a) Portfolio and Diversification, Portfolio Risk and Return.
(b) Mutual Funds.
(c) Introduction to Financial Derivatives, Financial Derivatives Markets in India.
Learning outcome :
After completion of this paper, this paper will educate the students about various aspect of
investment in detail along with understandability of stock market operation, focusing on need for
common investor protection.
Text Books Recommended :

1. Bhalla – Fundamentals of Investment – S.Chand
2. Rustogi, R.P., Fundamentals of Investment, Sultan Chand & Sons, New Delhi. Suggested
Readings
3. Pandian P. – Security Analysis & Portfolio Management – Vikash Publication
4. Jones, C.P., “Investments Analysis and Management”, Wiley, 8thed.
5. Prasanna, Chandra., “Investment Analysis and Portfolio Management”, Tata McGraw Hill.
6. Vohra, N.D., and B.R. Bagri, “Futures and Options”, McGraw Hill Publishing
7. Mayo, An Introduction to Investment,Cengage Learning.
8. Fundamentals of Investment, Sashi Gupta, Kalyani Publishers, New Delhi,
9. Fundamentals of Investment, Vandana Dangi, V.K. Globa. Pub. Pvt. Ltd. New delhi.

DSE - 3
CONSUMER AFFAIRS & CUSTOMER CARE

Objective :
This paper seeks to familiarise the students with of their rights as a consumer, the social framework
of consumer rights and legal framework of protecting consumer rights. It also provides an
understanding of the procedure of redress of consumer complaints, and the role of different
agencies in establishing product and service standards. The student should be able to comprehend
the business firms’ interface with consumers and the consumer related regulatory and business
environment.
Unit - I : Conceptual Framework

Consumer and Markets: Concept of Consumer, Nature of markets, Concept of Price in Retail and
Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labeling and packaging
Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-Grievances-
complaint, Consumer Complaining Behaviour: Alternatives available to Dissatisfied Consumers;
Internal and External Complaint handling: Corporate Redress Systems and Public Redress
Systems
Unit - II : The Consumer Protection Act, 1986 (CPA) :

Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in service,
spurious goods and services, unfair trade practice, restrictive trade practice. Organizational set-
up under the Consumer Protection Act: Advisory Bodies: Consumer Protection Councils at the
Central, State and District Levels, Basic Consumer Rights; Adjudicatory Bodies: District
Forums, State Commissions, National Commission: Their Composition, Powers, and Jurisdiction
(Pecuniary and Territorial), Role of Supreme Court under the CPA. RTI Act.
Unit - III: Grievance Redress Mechanism under the Consumer Protection Act, 1986:
Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for filing
and hearing of a complaint; Disposal of cases, Relief/Remedy to be provided; Temporary Injunction,
Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and penalties.
Unit - IV : Industry Regulators and Consumer Complaint Redress Mechanism

i. Banking: RBI and Banking Ombudsman
ii. Insurance: IRDA and Insurance ombudsman
iii. Telecommunication: TRAI
iv. Food Products: FSSAI (an overview)
v. Electricity Supply: Electricity Regulatory commission
vi. Advertising: ASCI

1. The Consumer Protection Act, 1986
2. Bhatta KG- Customer Care Management-Himalaya Publishing House
Suggested Readings:
1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. Consumer Affairs”
2. (2007) Delhi University Publication. 334 pp.
3. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th ed. Bharat Law
4. House, Delhi, or latest edition.
5. Girimaji, Pushpa (2002). Consumer Right for Everyone Penguin Books.
6. Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace
7. Jovanovich, Inc.
8. Sharma, Deepa (2011).Consumer Protection and Grievance-Redress in India: A Study of
9. Insurance Industry (LAP LAMBERT Academic Publishing GmbH & Co.KG,
10. Saarbrucken, Germany. 263 pp.
11. Empowering Consumers e-book, www.consumeraffairs.nic.in
12. ebook, www.bis.org
13. Nair Suja – Consumer Behaviour – Himalaya Publishing House

DSE - 4
B.Com. (Hons.): Semester – VI
BUSINESS RESEARCH METHODS AND PROJECT WORK

Objective:
This course aims at providing the general understanding of business research and the methods
of business research. The course will impart learning about how to collect, analyze, present and
interpret data.
Section - A : Business Research Methods 50 Marks

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

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

Definition; Designing and writing items; Uni-dimensional and Multi-dimensional scales;
Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale, Thurst one,
Likert and Semantic Differential scaling, Paired Comparison; Sampling –Steps, Types, Sample
Size Decision; Secondary data sources Hypothesis Testing: Tests concerning means and
proportions; ANOVA, Chi-square test and other Non- parametric tests; testing the assumptions of
Classical Normal Linear Regression.
Section - B : Project Report Marks (30 + 20)
Unit - IV : Report Preparation:

Meaning, types and layout of research report; Steps in report writing; Citations, Bibliography and
Annexure in report; JEL Classification
Note:
1. There shall be a written examination of 50% Marks on the basis of Unit I to III.
2. The student will write a project report under the supervision of a faculty member assigned by the
college/institution based on field work. The Project Report carries 50% Marks and will be evaluated
by University appointed examiners.
Learning Outcome:
After completion of this paper, the students will be able to assess and apply a range of research
method on a practical project.

1. Mishra Business Research Methods, Oxford University Press.
2. Business Research Methods and Project work, Priyaranjan Dash, VrindaPublications (P) Ltd
Suggested Readings:
1. Business Research methods, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd., New Delhi.
2. Upagade& Shende – Research Methodology – S. Chand
3. A.K.P.C. Swain, Business Research methods and Project work, Kalyani Publishers, New Delhi
4. Dangi, H.K. Business Research methods, Cengage Learning
5. Chawla Deepak – Research Methodology – Vikash Publication
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COURSES OF STUDIES

Buxi Jagabandhu Bidyadhar Autonomous College

Total Credit 148 148

SEMESTER COURSE COURSE NAME Credits

Model Regulation for Under Graduate Programme

4. A student’s level of competence shall be categorized by a GRADE POINT AVERAGE

HARD CASE RULE

QUESTION PATTERN FOR - 2021

IN COMMERCE STREAM EACH STUDENT SHALL OFFER :

CBCS Syllabus (Commerce Stream)

SEMESTER -III SEMESTER -IV

SEMESTER -V SEMESTER -VI

SYLLABUS FOR B.COM HONS.

Course Structure Category Marks Credits

Semester-II MIL (ALTERNATIVE ENGLISH)

Total 320 80 400 22

Total 400 100 500 28

Course Structure Marks Credits

Sl. Subject Page

+3 FIRST YEAR FIRST SEMESTER

Time : 3 Hrs. End Semester Theory : 80 Marks

The Environment : The Atmosphere, Hydrosphere, Lithosphere, Biosphere, Ecology, Ecosystem,

Population Ecology : Individuals, Species, Pollution, Community, Control Methods of Population,

Environmental Movements in India : Grassroot Environmental movements in India, Role of women,

Natural Resources : Conservation of Natural Resources, Management and conservation of Wildlife,

+ 3 FIRST YEAR FIRST SEMESTER

Unit - I. (a) Basics of Accounting

(b) Accounting Process

Unit – II: Reporting Standards & Business Income

Unit – III: Final Accounts

Accounting for Partnership Firm:

ii. Concepts of operating and financial lease (theory only)

Text Books Recommended

+ 3 FIRST YEAR FIRST SEMESTER

Unit I: The Indian Contract Act, 1872

Unit II: The Sale of Goods Act, 1930

Consumers Protection Act, 1986 and Right to Information Act

Unit III: Partnership Laws

A. The Partnership Act, 1932

B. The Limited Liability Partnership Act, 2008

Unit IV: The Negotiable Instruments Act 1881

Text Books Recommended

+ 3 FIRST YEAR FIRST SEMESTER

Time : 3 Hrs End Semester Theory : 80 Marks

Unit - I : Demand and Consumer behaviour

Unit - II : Production and Cost

Unit - III : Perfect Competition

Unit - IV : Imperfect Competition Monopoly

Text Books Recommended

+3 FIRST YEAR SECOND SEMESTER

UNIT 1: Short Story

+ 3 FIRST YEAR SECOND SEMESTER

Unit - II: Accounting for Material:

Unit – III: Accounting for Labour:

Accounting for Overheads:

Unit – IV: Methods of Costing:

Text Books Recommended

+ 3 FIRST YEAR SECOND SEMESTER