Shri Guru Ram Rai University: Syllabus of BACHELOR OF COMMERCE (H) Effective From Academic Session 2017-2018

Shri Guru Ram Rai University Department of Management
SHRI GURU RAM RAI UNIVERSITY

(Estd. by Govt. of Uttarakhand, vide Shri Guru Ram Rai University Act no. 03 of 2017)
Syllabus of BACHELOR OF COMMERCE (H) Effective

from Academic Session 2017-2018
Page..1
Semester 1 Subject Name Type

MPIA -101 Management Practices and its Application C-1
FAAC -102 Financial Accounting C-2
MIEC- 103 Micro Economics Generic-1
CMSK- 104 Communication Skills AECC-1
Semester 2
COAC- 201 Corporate Accounting C-3
BSLA - 202 Business Law C-4
BSFA -203 Business Finance C-5
POME-204 Principles of Macro Economics Generic-2
ENSC - 205 Environmental Studies AECC-2
Semester 3
DTLP- 301 Direct tax laws and practice C-6
COLA- 302 Company Law C-7
HRSM – 303 Human Resource C-8
Generic Elective -3 (GEC-3)
(any one of the following)
BSTA-304 a) Business Statistics
b) Project Management Generic-3
PJMG- 304
ECOM- 305 E-Commerce SEC-1
Semester 4
COAC 401 Cost accounting C-9
CAIB 402 Computer application in Business C-10
BSMA 403 Business Mathematics C-11
BRMP 404 Business Research Methods DSE-1
NVEP 405 New Venture Planning Generic-4
ETDP-406 Entrepreneurship Development SEC-2
Semester 5
POMA-501 Principles Of Marketing and its Applications C-12
FAMA-502 Financial Management C-13
CTAX-503 Corporate Tax Planning C-14
IECO- 504 Indian Economy Generic-5
PROJ -505 PROJECT DSE-2
ACOG- 601 Auditing and Corporate Governance C-15

INTL - 602 Indirect Tax laws C-16
POIN - 603 Principles of Investment DSE-3
FMIS - 604 Financial Markets, Institutions and Services DSE-4
FARP - 605 Financial Analysis and Reporting Generic-6
Page 2
B. Com. (Hons.): Three-Year (6-Semester) CBCS

Programme Basic Structure: Distribution of
Courses
1. Ability 1Papers of 2 Credit and 1 paper 4 credit 6

Enhancement 2x1+4x1= 2+4=6(Total Credit 6 )
Compulsory Course
2. Skill-Enhancement 2 Papers of 2 Credit each 4
Course (Total Credit 2X2)
3. Core Course 16 Papers of 5 Credit each (Total 80

Credit 16X5) (4 Lectures and 1
Tutorial)
4. Discipline Specific 3 Papers of 5 Credit each (Total Credit 15

Elective 3X5) (4 Lectures and 1 Tutorial)
5. Generic Elective 6 Papers of 5 Credit each (Total Credit 30

Hrs. 6X5) (4Lectures and 1 Tutorial)
6. Project (DSE – 2) (Total Credit 1X6) 6
Total Credit 141
Note:
1 Ideal Lecture Class size 40 to 50 students
2 Ideal Tutorial group Size: - 10-12 students
3 Ideal Laboratory Practical Batch Size 15-20 Students
4 One credit is 12 Hours
Page 3
Syllabus for Bachelor of Commerce (Hons.) (B.Com(H))

COURSE STRUCTURE FOR B.Com (Hons.) -3 YEAR
SEMESTER – 1
S.No. Subject Paper Code
1 Management Practices and its Application MPIA -101
2 Financial Accounting FAAC -102
3 Micro Economics MIEC- 103
4 Communication Skills CMSK- 104
Evaluation – Scheme
Course Credi
S.No Code Subject t Period Sessional Examination
L T P T CT TOT ESE
A Total
Theory
1. MPIA - Management 5 4 1- - 10 20 30 70 100
101 Practices and its
2. FAAC - Financial 5 4 1 - 10 20 30 70 100
102 Accounting
3. MIEC- Micro Economics 5 4 1 - 10 20 30 70 100
103
Communication
CMSK- 10 20 30 70 100
4. 104 2 2 - -
Skills
Total 17 14 3 - - - 150 280 400
page 4
SEMESTER II
S.No Subject Paper Code
1 Corporate Accounting COAC- 201
2 Business Law BSLA – 202
3 Business Finance BSFA -203
4 Principles of Macro Economics POME-204
5 Environmental Studies ENST – 205
EXAMINATION SCHEME
Examinatio
Course Period Sessional
S.No Subject Credit N
Code
T C
L T P A T TOT ESE Total
1. COAC- 201 Corporate Accounting 5 4 1 - 10 20 30 70 100
2. BSLA - 202 Business Law 5 4 1 - 10 20 30 70 100
3. BSFA -203 Business Finance 5 4 1 - 10 20 30 70 100
POME-204 Principles of Macro

4. 5 4 1 - 10 20 30 70 100
Economics
5. ENST - 205 Environmental Studies 4 4 - - 10 20 30 70 100
Total 24 20 4 - - - 150 350 500
Page 5
SEMESTER III
5 Environmental Science Subject

S.No. ENSC – 205Paper Code
1 Direct tax laws and practice DTLP- 301
2 Company Law COLA- 302
3 Human Resource HRSM – 303
Generic Elective -3 (GEC-3) Any one

4 a) Business Statistics BSTA-304 / PJMG- 304
b) Project Management
5 E-Commerce ECOM-305
EXAMINATION SCHEME
Period Sessional Examination

S.No Course Code Subject Credit
Sub.
L T P TA CT TOT ESE
Total
DTLP- 301 Direct tax laws and

1. 5 4 1 - 10 20 30 70 100
practice
2. COLA- 302 Company Law 5 4 1 - 10 20 30 70 100
3. HRSM – 303 Human Resource 5 4 1 - 10 20 30 70 100
Generic Elective -3
(GEC-3) Any one
4. BSTA-304 / a) Business Statistics 5 4 1 - 10 20 30 70 100
PJMG- 304
b) Project Management
5. ECOM-305 E-Commerce 2 2 - 10 20 30 70 100
Total 22 18 4 - - - 150 350 500

SEMESTER-IV
1 Cost accounting COAC 401
2 Computer application in Business CAIB 402
3 Business Mathematics BSMA 403
4 Business Research Methods BRMS 404
5 New Venture Planning NVEP 405
6 Entrepreneurship Development ETDP-406
EXAMINATION SCHEME
S.N
Course Code Subject Credit Period Sessional Examination
o
L T P TA CT TOT ESE
Total
Theory
1. COAC 401 Cost accounting 5 4 1 - 10 20 30 70 100
2. CAIB 402 Computer 5 4 1 - 10 20 30 70 100

application in
3. BSMA 403 Business Mathematics 5 4 1 - 10 20 30 70 100
4. BRMS 404 Business Research 5 4 1 - 10 20 30 70 100

Methods
5 NVEP 405 New Venture Planning 5 4 1 10 20 30 70 100
6 ETDP-406 Entrepreneurship 2 2 - - 10 20 30 70 100

Development
Total 27 22 5 - - - 180 420 600
Page 7
SEMESTER-V
1 Principles Of Marketing and its Applications POMA-501

2 Financial Management FAMA-502
3 Corporate Tax Planning CTAX-503
4 Indian Economy IECO- 504
5 Project PROJ -505
EXAMINATION SCHEME
Course
S.No Subject Credit Period Sessional Examination
Code
L T P TA CT TOT ESE
Total
Theory
1. POMA-501 Principles Of 5 4 1 - 10 20 30 70 100
Marketing and its
2. FAMA-502 Financial 5 4 1 - 10 20 30 70 100
Management
3. CTAX-503 Corporate Tax 5 4 1 - 10 20 30 70 100
Planning
4 IECO- 504 Indian Economy 5 4 1 - 10 20 30 70 100
5 PROJ -505 Project 6 - - 6 - - 50 50 100
Total 26 16 4 6 - - 170 330 500
Page 8
SEMESTER-VI
1 Auditing and Corporate Governance ACOG- 601

2 Indirect Tax laws INTL – 602
3 Principles of Investment POIN – 603
4 Financial Markets Institutions and services FMIS – 604
5 Financial Analysis and Reporting FARP - 605
EXAMINATION SCHEME
S.
Examinatio
Course Code Subject Credit Period Sessional n
No L T P TA CT TO ESE
T Tota l
Theory
1. ACOG- 601 Auditing and 5 4 1 - 10 20 30 70 100
Corporate
INTL - 602 Indirect Tax laws
2. 5 4 1 - 10 20 30 70 100
POIN - 603 Principles of

3. Investment 5 4 1 - 10 20 30 70 100
FMIS - 604 Financial Markets

4. Institutions and 5 4 1 - 10 20 30 70 100
Services
FARP - 605 Financial Analysis
5. and Reporting 5 4 1 10 20 30 70 100
Total 25 20 5 0 - - 150 350 500
Page 9
B.COM (Hons) : Semester-I
MPIA 101 - MANAGEMENT PRACTICES AND ITS APPLICATION
Lectures: 48
Objective: The objective of the course is to provide the student with an understanding of basic
management concepts, principles and practices
UNIT I 10 Lectures
1.1 Introduction of Management: Meaning, Nature, Definitions, Scope, Levels of management,
Significance of Management. Functions of management, Administration Vs Management, Management
Skills
1.2 Development of Management Thoughts: The Classical school: Contribution of Taylor and Henry Fayol
, Neo-Classical Systems: Human Relations and Behavioral Science approach, Modern School
and Contingency Approaches to Management.
UNIT II 10 Lectures
2.1 Planning: Concept, Features, Importance and Limitations of Planning, Steps in Planning process, Types
of plans, characteristics of sound plan. Decision Making: Meaning, importance and process of Decision
Making
2.2 Organizing: Concept, Nature, Process, Significance, Types, Organizational Structure – line, staff and
functional organization, Span of Control. Delegation of Authority, and Departmentation: need, basis and
principles.
UNIT III 10 Lectures

Motivation :Concept importance , process and theories of motivation , financial and non financial incentive,
Leadership : Meaning , Definitions, importance, styles, traits and theories of leadership Communication: Meaning
, Definitions, process and barriers to communication.
UNIT IV 10 Lectures
Coordination: Concept, Features, Importance and Limitations of Coordination. Internal and External Coordination
UNIT V
8 Lectures
Control: Concept, Features, Importance and Limitations of Control. Control Process, Essentials of a Good Control
System, Techniques of Control, Relationship between Planning and Control
Suggested Readings:
1. Harold Koontz and Heinz Weihrich, Essentials of Management, Pearson Education.
2. Stephen Robbins and M. Coulter, Management, Pearson Education.
3. Stephen P Robbins, David A Decenzo, Sanghmitra Bhattacharya and Madhushree Manda Agrawal,
Fundamentals of Management, Essentials, Concepts and Applications, Pearson Education.
4. Drucker Peter F, Practice of Management, Mercury Books, London
5. George Terry, Principles of Management, Richard D. Irwin
6. Newman Summer and Gilbert, Management, PHI
7. James H. Donnelly, Fundamentals of Management, Pearson Education.

8. Chhabra, T.N. Essentials of Management. Sun India.
Note:
1. Latest edition of the text books should be used.
2. Faculty will be distributing case studies/case lets from time to time whenever require
Page 10
B.Com (Hons.) CBCS

B.COM (Hons) : Semester-I
FAAC 102 - FINANCIAL ACCOUNTING

48 Lectures
Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the financial
accounting and to impart skills for recording various kinds of business transactions.
UNIT-I 6 Lectures
Theoretical Framework: Accounting as an information system. The uses 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.
UNIT II 4 Lectures
Financial Accounting Standards: Concept, Benefits, Procedure for Issuing Accounting Standards in India. Salient
Feature of Accounting Standard (AS): I (ICAI). Types of Accounting Standards.
UNIT-III 14 Lectures
Accounting Process and Subsidiary Books: From Recording of Business Transactions To Preparation of Trial
Balance (an Overview Only). Journal, Ledger, Cash Book and Other Subsidiary Books.
UNIT-IV 8 Lectures
The Nature of Depreciation. The Accounting Concept of Depreciation, Factors in the Measurement of
Depreciation. Methods of Computing Depreciation, Straight Line Method and Diminishing Balance Method;
Disposal of Depreciable assets, Change of Method, Salient Features of Accounting Standard (AS); 6 (ICAI).
UNIT-V 16 Lectures
Final Accounts with Adjustments: Capital and Revenue Expenditures and Receipts, General introduction,
Accounting for Hire Purchase and installment System, Meaning ,Difference With installment Payment System.
Suggested Readings:
1. Shukla, M.C., T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
2. Maheshwari, S.N. and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New Delhi.
3. Sehgal, Ashok, and Deepak Sehgal. Advanced Accounting. Part –I. Taxmann Applied Services, New
Delhi.
4. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
5. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
6. Tulsian, P.C. Financial Accounting, Pearson Education.
Note:
2. Faculty will be distributing case studies/case lets from time to time whenever required
Page 11
B.Com (Hons.) CBC

B.Com. (Hons.): Semester - I
MIEC 103 - MICRO ECONOMICS
48 Lectures
Objective: Objective of the course is to acquaint the students with the concepts of microeconomics 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: Introduction 8 Lectures
Demand and Supply: Determinants of demand, movements vs. shift in demand curve, Determinants of Supply,
Movement along a supply curves. Shifting supply curve, Market equilibrium and price determination, Elasticity of
demand and supply, Application of demand and supply.
Unit II: Consumer Theory 8 Lectures

Ordinal Utility theory: (Indifference curve approach): Consumer’s preferences; Interference curves; Budget line;
Consumer’s equilibrium; Income and substitution effect; Price consumption curve and the derivation of demand
curve for a commodity ; Criticisms of the law of demand.
Unit III: Production and Cost 10 Lectures

Production: Firm as an agent of production. Concepts of Production function. Law of variable proportions;
Isoquants; Return to scale. Economics and Diseconomies of scale, Costs: Costs in the short run. Costs in the long
run, Profit maximization and cost Minimization. Equilibrium of the firm, Technological Change: the very long
run.
Unit IV: Market Structure 12 Lectures
Perfect Competition : Assumption: Theory of a firm under Demand and Revenue, Equilibrium of the firm in the
short run and long run, The long run industry supply curve: increasing, decreasing and constant cost industry,
Allocation efficiency under perfect competition,
Monopoly: Short-run and long-run equilibrium of monopoly firm; Concept of supply curve Under monopoly;
Allocation, inefficiency and dead-weight loss monopoly; Price discrimination
Imperfect Competition: Difference between perfect competitions, monopoly and imperfect competition;
Monopolistic Competition: Assumption; S h o r t – run Equilibrium; Long run Equilibrium; Concepts of excess
capacity; Empirical relevance, Oligopoly: Causes, inefficiency and dead-weight loss monopoly; Price
discrimination, Imperfect for the existence of oligopolistic firms in the market rather than perfect Competition;
Cooperatives. Non cooperative Behavior and dilemma of oligopolistic firms
Unit V: Income Distribution and Factor Pricing 8 Lectures
Demand for factors. Supply of factor, backward bending supply curve for labor concepts of economic
rent, Functional Distribution of Income.
Suggested Readings:
1. Salvatore, D. Schaum's, Outlineof Theory and Problems of Microeconomic Theory, McGraw-

Hill, International Edition, New Delhi.
Page 12
2. Ahuja, H.L., Business Economics,S. Chand &Co., New Delhi.
3. Pindyck, R.S., and D.L.Rubinfeld, Microeconomics, Prentice-Hall of India Pvt. Ltd.

4. Deepashree, Business Economics, Ane Books Pvt. Ltd., New Delhi.
5. Varian, H.R., Intermediate Microeconomics: A Modern Approach, Affiliated East- West Press,
New Delhi.
6. Bilas, Richard A. Microeconomic Theory: A Graphical Analysis, McGraw-Hill Book Co. Kogakusha
Co. Ltd.
7. Amit Sachdeva, Micro Economics, Kusum Lata Publishers
Note:
Page 13
B.Com (Hons.) CBCS
B.Com. (Hons.): Semester – I
CMSK 104 - COMMUNICATION SKILLS
24 Lectures
Objective: To equip students of the B.Com (Hons.) course effectively to acquire skills in reading, writing,
comprehension and communication, as also to use electronic media for business communication.
UNIT 1: 04 Lectures
Importance of Communication, Process of Communication, Purpose, Barriers to communication –overcoming
barriers to communication, Essentials of good Communication – Communication challenges of Today
UNIT II
04 Lectures
Communication Networks, Formal Communication, Networks – Downward Communication, Upward
Communication, Horizontal Communication ,Informal Communication Networks - Based on – friendships, Shared
Personal or carrier Interest and Proximity between workers; briefing & evaluations

Verbal and Non Verbal Communication: Types of managerial speeches, Group discussions, Meetings, Seminars
and Conferences, Importance of non-verbal communication – positive gestures, symbols and signs, physical
appearance & the art of self-presentation & conduct. Interviewing Skills: Facing different types of interviews
UNIT IV 06 Lectures
Basic Patterns of Business Letters: Introduction to Message and writing Process, Routine Messages, Directness
in Positive Message, Neutral Messages, Indirectness in Negative Messages , Indirectness in Sales and Persuasive
writing Business letters and its types, Offers and Quotations, Correspondence with banks, insurance companies;
Preparing a professional resume and cover letter, follow-up message; Internal communication, Understanding the
purpose and context of Business Writing, Various phases of writing process, Developing writing tone and positive
language.
UNIT V 04 Lectures
Communicating with Technology: Electronic Communication Technologies –Telephone, Facsimile and
computers Internet - Issues relating to communicating with electronic Technologies such as Information overload
Anonymity , Lack of Interpersonal Contact and Organizational Values.
Suggested Readings:
1. Kitty O. Locker and Stephen Kyo Kaczmarck, (2007). Business Communication: Building Critical Skills,
3/e, TMH. New Delhi.
2. Raymond V. Lesikar, Marie E. Flatley, Kathryn Rentz and Neerja Pande (2009) , Business Communication:
Making Connections in a Digital World, 11/e. TMH. New Delhi.
5. Aggarwal Rohini-Business Communication and organisation & Management, Taxmann’s
6. Bovee, Thill and Schatzman, ‘Business Communication Today’, Pearson ed. 2007 (4th ed.)
7. Penrose, Rasberry,Myers. Business communication for managers- An advanced Approach, Fifth Edition,
Cengage Learning.
8. Better Your English- A Workbook for 1st year Students; Macmillan 3. Rosen,
9. Blum M; How to Build Better Vocabulary; Bloomsbury Publication
10. Rajendra Pal, J S Korlahalli(Essentials of business communication)
Page 14
Note:
Page 15
B.COM (H) II
SEMESTER
Page 16
B.Com (Hons.) CBCS
B.Com. (Hons.) : Semester - II

COAC 201 - CORPORATE ACCOUNTING
60 Lectures
Objectives: To help the students to acquire the conceptual knowledge of the corporate accounting and
to learn the techniques of preparing the financial statements.
UNIT I 10 Lectures
Accounting for Share Capital & Debentures: Issue, forfeiture and reissue of forfeited shares- concept
& process of book, building. Issue of rights and bonus shares. Buy back of shares. Redemption
of preference shares. Issue and Redemption of Debentures.
UNIT II 10 Lectures
Final Accounts: Preparation of profit and loss account and balance sheet of corporate entities
excluding calculation of managerial remuneration. Disposal of company profits.
Valuation of Goodwill and Valuation of Shares: Concepts and calculation - simple problem only
UNIT IV 15 Lectures
Amalgamation of Companies
Concepts and accounting treatment as per Accounting Standard: 14 (ICAI), (excluding intercompany
holdings) Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction.
UNIT V 15 Lectures
Accounts of Holding Companies/Parent Companies: Preparation of consolidated balance sheet with

one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI).
Suggested Reading :
1. Gupta, Nirmal, Sharma, Chhavi, Corporate Accounting, Theory and Practice, New Delhi: Ane
Books Pvt Ltd.
2. Shukla, M.C., Grewal, T.S and Gupta, S.C. Corporate Accounting, New Delhi: S. Chand and Co.
3. Maheshwari, S.N. and Maheshwari, S.K. Corporate Accounting, New Delhi; Vikas publication
4. Mukherjee and Hanif, Corporate Accounting, New Delhi; TMH
Note:

3. Students are requested to follow Revised Schedule VI for presenting Final Account wherever needed
Page 17
B.Com (Hons.) CBCS

B.Com. (Hons.) : Semester – II
BSLA- 202 : BUSINESS LAW

60 Lectures
Objective: The objective of the course is to impart basic knowledge of the important business laws
along with relevant case law.
UNIT I
16 Lectures
1.1 The Indian Contract Act, 1872: General Principle of Law of Contract
Contract – meaning, characteristics and kinds, Essentials of valid contract - Offer and acceptance, consideration,
contractual capacity, free consent, legality of objects, Void agreements, Discharge of contract – modes of
discharge including breach and its remedies, Contingent contracts, Quasi - contracts
1.2 The Indian Contract Act, 1872: Specific Contract

Contract of Indemnity and Guarantee, Contract of Bailment, Contract of Agency
UNIT II 11 Lectures
Sale of Goods Act: Introduction, formation of contract, condition and warranties, difference between transfer of
property and possession, right of an unpaid seller, performance of contract of sales.
Negotiable Instrument: Introduction, bills of exchange, promissory note, cheque, parties of negotiable instrument,
negotiation, presentation, discharge and dishonor of negotiable instrument rules of evidence, banker and drawer.
UNIT IV 12 Lectures
The Partnership Act, 1932: Nature and Characteristics of Partnership, Registration of Firms
Types of Partners, Rights and Duties of Partners, Implied Authority of a Partner, Incoming and outgoing Partners ,
Mode of Dissolution of Partnership
UNIT V 6 Lectures
Consumer Protection Act 1986: objectives, features of Consumer protection Act, Different Machinery
for settlement of consumer disputes
Suggested Readings:
1. Kuchhal, M.C. and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Singh, Avtar, Business Law, Eastern Book Company, Lucknow.
3. Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi.
4. Chadha, P. R., Business Law Galgotia Publishing Company, New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6. Goyal Bhushan Kumar and Jain Kinneri, Business Laws, International Book House
7. Ravinder Kumar, Legal Aspects of Business, Cengage Learning

2. Faculty will be distributing case studies/case lets from time to time whenever required.
Page 18
B.Com (Hons.) CBC
BSFA -203 : BUSINESS FINANCE
60 Lectures
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 10 Lectures
Introduction, Important functions of Financial Management, Objectives of the firm: Profit

maximization vs. value maximization, Time Value of Money, Risk and Return.
UNIT II 13 Lectures
Sources of Finance and Cost of Capital Different sources of finance; long term and short term
sources ,Cost of capital; concept, relevance of cost of capital, specific costs and weighted average
cost, rationale of after tax weighted average cost of capital, marginal cost of capital
Leverage and Capital Structure Theories Leverage- Business Risk and Financial Risk - Operating
and financial leverage, Trading on Equity , Capital Structure decisions ,Capital structure patterns,
Designing optimum capital structure, Constraints, Various capital structure theories.
UNIT IV 12 Lectures
Dividend Decisions Meaning, Nature and Types of Dividend, Some dividend policies and
formulating a dividend policy Dividend Theories: Walter’s Model, Gordon’s Model, Modigliani
and Miller Model.
UNIT V 12 Lectures
Working Capital Management introduction; Meaning and Concept of Working Capital; Management
of Working Capital and Issues in Working Capital; Estimating Working Capital Needs; Operating or
Working Capital Cycle.
Suggested Readings
1. M.Y.Khan & P.K.Jain, Financial Management, TMH
2. Van Horne, Financial Management & Policy, Pearson
3. Van Horne, Fundamentals of Financial Management, PHI
4. B.Banerjee, Financial Policy & Management Accounting, PHI
5. I.M. Pandey, Financial Management, Vikas Publishing House
Page 19
POME-204 : Principles of Macro Economic
60 Lectures
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 7 Lectures
Introduction: Concepts and variables of macroeconomics, income, expenditure and the circular flow
Unit II 15 Lectures
National Income Determination: Actual and potential GDP; Aggregate Expenditure – Consumption
Function, Investment Function; Equilibrium GDP; Concepts of MPS, APS, MPC, APC ,Autonomous
Expenditure; The Concepts of Multiplier; National Income Determination in an Open Economy with
Government-Fiscal Policy– Impact of Changes in Govt. Expenditure and Taxes, Net Export Function,
Net Exports and Equilibrium GDP methods of calculating national income
Unit III 15 Lectures

Inflation: Types and Causes of rising and falling inflation, Consequences of inflation. Inflation a n d
interest rates, social costs of inflation. Unemployment–natural rate of unemployment, frictional un
employment. Labor market and its interaction with production system. Phillips curve, the trade-off
between inflation and unemployment.
Unit IV: 15 Lectures

Open Economy: Flows of goods and capital, saving and investment in a small and a large open
economy, exchange rates, Mundell–Fleming model with fixed and flexible prices in a small open
economy with fixed and with flexible exchange rates, interest-rate differentials case of a large economy.
Unit V 8 Lectures
IS-LM Framework IS and LM Functions; Joint determination of National Income and rate of Interest.
Suggested Readings
1. R. G.Lipseyand K. A. Chrystal–Economics, Chapters 20 to 28; (Oxford University Press).
3. Dornbusch Rudiger and Stanley Fisher, Macroeconomic, McGraw Hill.
4. Deepashree, Vanita Agarwal, “Macro Economics”, Ane Books Pvt Ltd, New Delhi
5. Mankiw, N. Gregory. Principles Macroeconomics. Cengage Learning
Note:
2. Faculty will be distributing case studies/case lets from time to time whenever required.
Page 20
B.Com (Hons.) CBCS

ENST -205 : Environmental Studies
(48 lectures)
Objective: To make student aware about the importance of environment
and nature and their essential role in living beings.
Unit 1: Introduction to environmental studies

07 Lectures
Multidisciplinary nature of environmental studies;
Scope and importance; Concept of sustainability and sustainable development.
What is an ecosystem? Structure and function of ecosystem; Energy flow in an ecosystem: food
chains, food webs and ecological succession. Case studies of the following ecosystems:
a) Forest ecosystem
b) Grassland ecosystem
c) Desert ecosystem
d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
Unit 2: Natural Resources: Renewable and Non--‐renewable Resources 12 Lectures

Land resources and landuse change; Land degradation, soil erosion and desertification.
Deforestation: Causes and impacts due to mining, dam building on environment, forests,
biodiversity and tribal populations.
Water: Use and over--‐exploitation of surface and ground water, floods, droughts, conflicts over
water (international & inter--‐state).
Energy resources: Renewable and non renewable energy sources, use of alternate energy
sources, growing energy needs, case studies. Biodiversity and Conservation Levels of biological
diversity: genetic, species and ecosystem diversity; Biogeographic zones of India; Biodiversity
patterns and global biodiversity hot spots India as a mega--‐biodiversity nation; Endangered and
endemic species of India Threats to biodiversity: Habitat loss, poaching of wildlife, man--
‐wildlife conflicts, biological invasions; Conservation of biodiversity: In--‐situ and Ex--‐situ
conservation of biodiversity. Ecosystem and biodiversity services: Ecological, economic, social,
ethical, aesthetic and Informational value.
Page 21
Unit 3: Environmental Pollution & Policies 12 Lectures

Environmental pollution: types, causes, effects and controls; Air, water, soil and noise
pollution Nuclear hazards and human health risks
Solid waste management: Control measures of urban and industrial waste.
Pollution case studies, Climate change, global warming, ozone layer depletion, acid rain and
impacts on human communities and agriculture Environment Laws: Environment Protection
Act; Air (Prevention & Control of Pollution) Act; Water (Prevention and control of Pollution)
Act; Wildlife Protection Act; Forest Conservation Act. International agreements: Montreal
and Kyoto protocols and Convention on Biological Diversity (CBD). Nature reserves, tribal
populations and rights, and human wildlife conflicts in Indian context.
Unit 4: Human Communities and the Environment 10 Lectures

Human population growth: Impacts on environment, human health and welfare.
Resettlement and rehabilitation of project affected persons; case studies.
Disaster management: floods, earthquake, cyclones and landslides.
Environmental movements: Chipko, Silent valley, Bishnois of Rajasthan.
Environmental ethics: Role of Indian and other religions and cultures in environmental
conservation.
Environmental communication and public awareness, case studies (e.g., CNG vehicles in Delhi).
Unit 5: Field work 07 Lectures

Visit to an area to document environmental assets: river/ forest/ flora/fauna, etc.
Visit to a local polluted site--‐Urban/Rural/Industrial/Agricultural.
Study of common plants, insects, birds and basic principles of identification.
Study of simple ecosystems--‐pond, river, Delhi Ridge, etc.
Suggested Readings:
1. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.
2. Gadgil, M., & Guha, R.1993. This Fissured Land: An Ecological History of India. Univ. of
California Press.
3. Gleeson, B. and Low, N. (eds.) 1999.Global Ethics and Environment, London, Routledge.
Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in Dev.,
4. Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in Dev., Environment &
Security. Stockholm Env. Institute, Oxford Univ. Press.
5. Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll.Principles of Conservation Biology.
Sunderland: Sinauer Associates, 2006
Page 22
6 Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya dams. Science, 339: 36-
-‐37.
7 McCully, P. 1996. Rivers no more: the environmental effects of dams(pp. 29--‐64). Zed Books.
8 McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the Twentieth
Century.
9Odum, E.P., Odum, H.T. & Andrews, J. 1971.Fundamentals of Ecology. Philadelphia: Saunders.
10 Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution Science. Academic
Press.
11 Rao, M.N. & Datta, A.K. 1987. Waste Water Treatment. Oxford and IBH Publishing Co. Pvt. Ltd.
12 Raven, P.H., Hassenzahl, D.M. & Berg, L.R. 2012.Environment. 8th edition. John Wiley & Sons.
13 Rosencranz, A., Divan, S., & Noble, M. L. 2001. Environmental law and policy in India. Tripathi
1992.
14 Sengupta, R. 2003. Ecology and economics: An approach to sustainable development. OUP.
15 Singh, J.S., Singh, S.P. and Gupta, S.R. 2014. Ecology, Environmental Science and Conservation. S.
Chand Publishing, New Delhi.
16 Sodhi, N.S., Gibson, L. & Raven, P.H. (eds). 2013. Conservation Biology: Voices from the
Tropics. John Wiley & Sons.
17 Thapar, V. 1998. Land of the Tiger: A Natural History of the Indian Subcontinent.
18 Warren, C. E. 1971. Biology and Water Pollution Control. WB Saunders.
19 Wilson, E. O. 2006.The Creation: An appeal to save life on earth. New York: Norton.
20 World Commission on Environment and Development. 1987.Our Common Future. Oxford

University Press.
(NOTE: - faculties will be distributing, case studies / case lets from time to time
when ever required)
Page 23
B.COM (H) III

SEMESTER
Page 24
B.Com (Hons.) CBCS
B.Com. (Hons.): Semester - III

DTLP- 301 : DIRECT TAX LAW & PRACTICE
60 Lectures
Objective: To provide basic knowledge and equip students with application of principles
and provisions of Income tax Act.
UNIT-I 15 Lectures
Basic concepts: income, Agricultural income, Person, Assesse, Assessment Year,
Previous Year, Gross Total income, Residential status and Tax Liability. Exempted
incomes and incomes included in total income but not taxable. Computation of income
under the head income from salaries
UNIT-II 12Lectures
Computation of income under the head income from House Property, Provisions of
income Tax with regard to Depreciation, Profits and gains from Business or Profession
Computation of income under the head Capital Gains and income from Other Sources,
Clubbing of income and Aggregation of income Set off and Carry Forward of Losses
UNIT-IV 12 Lectures
Deductions from Gross Total income, Provisions regarding rebates of income tax and
relief, Deductions and Collection of tax at source, Advance Payment of tax and payment
of tax after assessment
UNIT-V 9 Lectures
Assessment of individuals, Hindu Undivided Families, Firm and
Companies Suggested Readings:
1. Singhania, Vinod K. and Singhania, Monica, Guide to income Tax, Taxmann
Publications Pvt. Ltd.
2. Lal, B.B., income Tax Law and Practice, Konark Publications
3. Ahuja, Girish and Gupta ,Ravi, Systematic Approach to income Tax, Bharat Law House
4. Pagare, Dinkar, Law and Practice of income Tax, Sultan Chand and Sons
Page 25
5. Mehrotra, H.C., income Tax Law, Sahitya Bhaw Chandra, Mahesh, Goyal S.P. and
Shukla D.C, income Tax Law and Practice, Pragati Prakashan
6. Dr. H.C. Mehrotra, Dr. S.P.Goyal, income tax law and accounts, Sahitya Bhawan
Publications.
Note:
2. Faculty will be distributing case studies/case lets from time to time
whenever required
Page 26
B.Com (Hons.) CBCS

COLA- 302 : COMPANY LAW
60 Lectures
Objective: The objective of the course is to impart basic knowledge of the provisions of
the Companies Act 2013. Case studies involving issues in corporate laws are required to
be discussed.
UNIT-I
15 Lectures
Nature of a company: Definition of a company, Characteristics of a company,
difference between public and private company, conversion of public company into
private and vice a versa. Lifting the corporate veil, Company distinguished from
partnership. Kinds of companies: Classification on the basis of Incorporation;
Classification on the basis of Liability ; Classification on the basis of number of
members ;Classification on the basis of Control ;Classification on the basis of
Ownership.
Formation of a company: Steps involved in the formation and Procedure for
registration and incorporation of a company. Certificate of incorporation and
commencement of business
Promoters : legal status, duties, liabilities and remuneration of promoters , membership
– types , rights and duties.
UNIT-II
12 Lectures
Memorandum of association: Meaning and Importance, Form and Contents, Alteration
of Memorandum. Articles of association: Meaning ,contents, Alteration of Articles of
association. Relationship of and distinction between MOA and AOA. Doctrine of Indoor
Management, Doctrine of Ultra vires. Prospectus: Meaning, Definition and contents,
statutory requirements in relation to prospectus, statements in lieu of prospectus. Kinds
of prospectus.
UNIT III
12 Lectures
Share capital: Meaning, Kinds of share capital, kinds of preference share, difference
between preference share and equity share , Allotment of shares, share certificate and
share warrant, calls on shares, Forfeiture and surrender of shares, transfer and
transmission of shares. Debentures : meaning, kinds of debentures and charges.
Page 27
UNIT-IV
12 Lectures
Company Management: Definition of Director, appointment of director, position of a
director, Restrictions on the appointment of director, Disqualifications of director,
Meetings of directors, powers of directors, duties and liabilities of director, Managing
Director, Managers
UNIT V
9 Lectures
Meetings: General meetings of shareholders, requisites of a valid meeting, proxies,
voting and poll, minutes of meeting and their drafting.
Winding Up: Meaning of winding up; modes of winding up; consequences of winding
up; procedure of winding up by the court; voluntary winding up.
Suggested Readings:
1. Singh Avtar: Company Law; Eastern Book Co., Lucknow.

2. Kuchal M.C.: Modern India Company Law; Shri Mahavir Books, Noida.
3. Kapoor N.D.: Company Law -Incorporating the Provisions of the Companies,
Amendment Act, 2000; Sultan Chand & Sons, New Delhi
4. Bagrial A.K., Company Law; Vikas Publishing House, New Delhi.
Note:
whenever required
Page 28
B.Com (Hons.) CBCS

HRSM – 303: HUMAN RESOURCE MANAGEMENT
60 Lectures
Objective: The objective is to develop an understanding of the Management of Human
Resource with reference to various aspects of Personnel Management and Industrial
Relations
UNIT I 12 Lectures
Human Resource Management: Concept and Functions, Role, Status and competencies of
HR Manager, HR Policies, Evolution of HRM. Emerging Challenges of Human Resource
Management; workforce diversity, empowerment, Downsizing; VRS; Human Resource
Information System;
UNIT II 12 Lectures
Acquisition of Human Resource: Human Resource Planning- Quantitative and Qualitative
dimensions; job analysis – job description and job specification; Recruitment – Concept and
sources; Selection – Concept and process; test and interview; placement induction.
Training and Development; Concept and Importance; Identifying Training and Development
Needs; Designing Training Programmes; Role Specific and Competency Based Training;
Evaluating Training Effectiveness; Training Process Outsourcing; Management
Development; Career Development.
UNIT IV 14 Lectures
Performance appraisal; nature and objectives; Modern Techniques of performance
appraisal; potential appraisal and employee counseling; job changes - transfers and
promotions. Compensation: concept and policies; job evaluation; methods of wage
payments and incentive plans; fringe benefits; performance linked compensation.
Unit V 10 Lectures
Maintenance: employee health and safety; employee welfare; social security; Employer
Employee relations- an overview. grievance handling and redressal Industrial Disputes
causes and settlement machinery..
Suggested Readings:
1. Dessler, Human Resource Management, Prentice Hall of India.
2. David A. DeCenzo, Stephen P. Robbins, Human Resource Management ,Wiley.
3. Aswathappa K ,Human Resource and Personnel Management, Tata McGraw Hill.
Page 29
Guru Ram Rai University
Shri Department of Management
4. Rao VSP, Human Resource Management, Text and Cases, Excel Books.
5. Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning
6. Chhabra, T.N. Essentials of Human Resource Management. Sun India Publication New
Delhi.
Note:
2. will Faculty be distributing case studies/case lets from time to time
whenever required
Page 30
B.Com (Hons.) CBCS

BSTA-304 : BUSINESS STATISTICS
60 Lectures
Objective: The objective of this course is to familiarize students with the basic statistical
tools used to summarize and analyze quantitative information for decision making.
UNIT I 14 Lectures
Frequency Distribution, Graphical representation of data, Measures of Central
Tendency - Mean, Median & Mode, Limitations and Suitability of averages
Measures of Dispersion: Meaning and Significance, Range, Quartile Deviation, Mean
Deviation, Standard Deviation, Coefficient of Variation, Skewness & Kurtosis.
Unit II 12 Lectures
Correlation Analysis: Meaning and significance. Types of correlation. Methods of

studying simple correlation - Scatter diagram, Karl Pearson’s coefficient of
correlation, Spearman’s Rank correlation coefficient, Regression Analysis: Meaning
and significance, Linear Regression, Regression lines (X on Y, Y on X) and its
application in forecasting.

Probability: Meaning and need. Theorems of addition and multiplication, Conditional
probability, Bayes’ theorem, Probability Distribution: Meaning, characteristics
(Expectation and variance) of Binomial, Poisson, and Normal distribution.
UNIT IV 10 Lectures
Sampling –need of Sampling, Sampling and Non Sampling Errors, statistics and
parameters, selection of sample, Probability and non- probability sampling techniques.
UNIT V 12 Lectures
Meaning and uses of index numbers; Construction of index numbers: Aggregative and
average of relatives, simple and weighted, Tests of adequacy of index numbers,
Construction of consumer price indices, Components of time series; additive and
Page 31
multiplicative models; Trend analysis: Finding trend by moving average method

and Fitting of linear trend line using principle of least squares.
Suggested Readings:
1. Levin, Richard, David S. Rubin, Rastogi, and Siddiqui. Statistics for Management.
th
7 Edition. Pearson Education.
2. Berenson and Levine. Basic Business Statistics: Concepts and Applications. Pearson
Education.
3. Siegel Andrew F. Practical Business Statistics. McGraw Hill.
4. Vohra N. D., Business Statistics, McGraw Hill.
5. Spiegel M.D. Theory and Problems of Statistics. Schaum’s Outlines Series. McGraw Hill
Publishing Co.
6. Gupta, S.P., and Archana Gupta. Statistical Methods. Sultan Chand and Sons,
New Delhi.
7. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
8. Anderson Sweeney and William, Statistics for Students of Economics and Business,
Cengage Learning.
9. Thukral J. K., Business Statistics.
Note:
whenever required
Page 32

PJMG- 304 : PROJECT MANAGEMENT
60 Lectures
Objective: The objective is to provide adequate knowledge to the students for setting
up of projects and their successful implementation.
UNIT I 12 Lectures
Introduction: Definition and nature of projects, Classification of projects, Project life
cycle, Benefits of project management, Identification of investment opportunities.
UNIT II 10 Lectures
Project Planning: Steps in project planning, Factors affecting location of a project site,
Plans and policies of Government and local bodies.

Project Organization: Capital expenditure, Market and demand analysis, Financial
analysis, Technical analysis, Sources of funds, Tax considerations in project preparation
and the legal aspects.
UNIT IV 14 Lectures
Project Implementation and monitoring: Project monitoring, Cost control system,
Network analysis, Resource scheduling, Leveling and crashing of project cost, Social
Cost benefit Analysis, Estimation of shadow pricing, Use of PERT and CPM as a tool of
project management.
UNIT V 10 Lectures
Project Control: Different criteria for project appraisal, Project review and
administrative aspects, Environmental appraisal of projects.
Suggested Readings/Books :
1. Bhavesh M Patel- Project Management
2. S S Khanka -Entrepreneurship Development
3. Prasana Chandra -Project Management
4. P C K Rao -Project Management and Control
Note:
Page 33

whenever required
Page 34
B.Com (Hons.) CBCS

ECOM- 305: E-Commerce
Objectives: A student should become familiar with mechanism for

conducting business transactions through electronic means
24 Lectures
UNIT I:

4 Lectures
Introduction: Meaning, nature, concepts, advantages and reasons for transacting online,
categories of E-Commerce, Supply Chain Management, Customer Relations Management.
UNIT 2 5 Lectures
Planning Online-Business: Nature and dynamics of the internet, pure online vs.
brick and click business; assessing requirement for an online business designing,
developing and deploying the system, one to one enterprise
UNIT 3 5 Lectures
Technology for Online-Business: Internet, IT Infrastructure, Middleware, contents: Text
and Integrating E-business applications
Unit 4 5 Lectures
Mechanism of making payment through internet: Online-payment mechanism;
Electronic Payment systems; payment Gateways; Visitors to website; tools for
promoting websites; Plastic Money: Debit Card, Credit Card;
UNIT 5 5 Lectures
Applications in E-Commerce: E-commerce applications in manufacturing, wholesale, retail
and service sector
Security and Legal Aspects of E-Commerce: Threats in E-Commerce, Security of Clients and
Service-Provider; Cyber Law - Information Technology Act 2000: An overview of major
provisions
Suggested Readings
1. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.
Page 35
2. David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill

Education
th
3. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4 Ed.,
McGraw Hill Education
6. T N Chhabra, E-Commerce, DhanpatRai& Co.
7. Sushila Madan, E-Commerce, Taxmann
Note:
whenever required
Page 36
B.COM (H) IV
SEMESTER
Page 37
B.Com (Hons.) CBCS
B.Com. (Hons.) : Semester – IV

COAC 401 – Cost Accounting
60 Lectures
Objective: To acquaint the students with basic concepts used in cost accounting and
various methods involved in cost ascertainment systems.
UNIT I 10 Lectures
Introduction: Meaning, objectives and advantages of cost accounting, Difference between
financial, cost, and management accounting and. Cost concepts and classifications, Role
of a cost accountant in an organization.
UNIT II:
Elements of Cost 15 Lectures
a. Materials: Material/inventory control- concept and techniques, Accounting and
control of purchases, storage and issue of materials. Methods of pricing of materials
issues – FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard,
Treatment of Material Losses.
b. Labour: Accounting and Control of labour cost, time keeping and time booking,
concept and treatment of idle time, over time, labour turnover and fringe benefits.
c. Overhead: Classification, allocation, apportionment and absorption of overhead. Under-
and over-absorption. Capacity costs. Treatments of certain items in costing, like interest
on capital, packing expenses, debts, research and development
expenses, Bad Activity – based cost allocation.
UNIT III: 12 Lectures

Methods of Costing: Unit costing, Job costing. Contract Costing. Process costing (process
losses, valuation of work in progress, joint and by-products) Service costing (only
transport). Accounting Systems: Integral and non-integral systems, Reconciliation of cost
and financial accounts.
UNIT IV: 11 Lectures

Standard costing and variance analysis: Meaning of standard cost and standard costing:
advantages, limitations and applications, Variance analysis – material, labour, overhead and
sales variances, Disposition of variances, Control ratios.
UNIT V: 12 Lectures
Absorption versus variable costing: Distinctive features and income determination. Cost-
Page 38
Volume-Profit Analysis: Break-even analysis-algebraic and graphic methods. Contribution /

sales ratio, key factor. Margin of safety. Angle of incidence. Determination of cost
indifference point. Decision making: Costs for decision making, variable costing and
differential analysis as aids in making
Suggested Reading:
1. Horngreen, Charles T., George Foster and Srikant M. Dattar. Cost Accounting:
A Managerial Emphasis. Prentice Hall of India Ltd., New Delhi.
2. Horngreen, Charles T., Gary L. Sundem. Introduction to Management
Accounting. Prentice Hall.
3. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani
Publishers, Jalandhar.
4. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.
5. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. Prentice
Hall of India, New Delhi.
6. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House,
New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems.
Shri Mahabir Book Depot, New Delhi.
Note:
whenever required
Page 39
B.Com (Hons.) CBCS
B.Com. (Hons.): Semester - IV

CAIB 402: COMPUTER APPLICATIONS IN BUSINESS
60 Lectures
Objectives: To provide computer skills and knowledge for commerce students and to
enhance the student’s understanding of usefulness of information technology tools for
business operations
UNIT-I 12 Lectures
Computer Fundamentals - Brief History of Computers, Generation and Its Evolution.
Characteristics of Computers, Hardware, Software with types (Application, System and
Programming), Block diagram of Computer, Organizations and Functions of different
Units of Computer.
UNIT-II 10 Lectures
Type of Computers- Analog, Digital, Hybrid, General Purpose and Special Purpose
Computers, Microcomputers, Mini-Computers, Main-frame Computers, and Super
Computers
Operating System and Office Automation: Booting Concept, MS DOS, MS Windows,

LINUX, Introduction to MS Office Package, Introduction to System Management. LAN, MAN,
WAN, Communication Channels.
UNIT-IV 10 Lectures
Information Technology: Fundamentals, Data and Information, data processing, data mining
and warehousing, Applications and Scope, Introduction to Internet, Browsers, Applications
and scope.
UNIT-V 18 Lectures
Application of Computers: Basic Information, Introduction to TALLY, Data Base Management

System: Creating, Modification of Data base files, Commands Study, Expression and functions,
Set Commands, Sorting, and Indexing
Suggested Readings
1. Lucas Jr. H C, Information Technology for Management, Mc Graw Hill, New York, 1997
2. Kenneth C. Laudon and Jane P. Laudon (2004), Management Information Systems,
8/E, Pearson Education
3. James A.O. Brien (200), Management Information Systems. 5/E, Tata Mcgraw-Hill.
Page 40
4. Saxena S, First Course in Computers; Vikas Publication, New Delhi, 2003

5. Leaon, Alexis & Mathews- Information Technology, Vikas Publications, 2006
6. Sinha, P K-Fundamentals of Computers, BPB Publications, New Delhi, 2011
Note:
whenever required
Page 41
B.Com (Hons.) CBCS

BSMA 403: BUSINESS MATHEMATICS
60 Lectures
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.
Unit 1. Matrices and Determinants

Lectures 12
1.1 Algebra of matrices. Inverse of a matrix, Matrix Operation – Business Application
1.2 Solution of system of linear equations (having unique solution and involving
not more than three variables) using matrix inversion Method and Cremer’s Rule,
The Leontief Input Output Model (Open Model Only).
Unit 2. Calculus I
Lectures 12
2.1 Mathematical functions and their types- linear, quadratic, polynomial,
exponential, logarithmic and logistic function. Concepts of limit, and continuity
of a function.
2.2 Concept and rules of differentiation, Maxima and Minima involving second or higher
order derivatives.
2.3 Concept of Marginal Analysis, Concept of Elasticity, Applied Maximum and
Minimum Problems including effect of Tax on Monopolist’s Optimum price and
quantity, Economic Order Quantity.
Unit 3. Calculus II
Lectures 12
3.1 Partial Differentiation. Partial derivatives up to second order. Homogeneity of
functions and Euler’s theorem. Total differentials. Differentiation of implicit functions
with the help of total differentials.
3.2 Maxima and Minima in cases of two variables involving not more than one constraint
including the use of the Lagrangean multiplier.
3.3 Integration. Standard forms. Methods of integration – by substitution, by parts and by
use of partial fractions. Definite integration. Finding areas in simple cases.
3.4 Application of Integration to marginal analysis. Consumer’s and Producer’s Surplus,
Rate of Salaes and the Learning Curve.
Unit 4. Mathematics of Finance

Lectures 12
Page 42
4.1 Rates of interest-nominal, effective– and their inter-relationships in different

compounding situations.
4.2 Compounding and discounting of a sum using different types of rates.
4.3 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 5. Linear Programming

Lectures 12
5.1 Formulation of linear programming problems (LPP). Graphical solution to LPPs.
Cases of unique and multiple optimal solutions. Unbounded solutions and
infeasibility, and redundant constraints.
5.2 Solution to LPPs using Simplex method – maximization and minimization cases.
Shadow prices of the resources. Identification of unique and multiple optimal
solutions, unbounded solution, infeasibility and degeneracy.
Suggested Readings:
1. Anthony, M. and N. Biggs. Mathematics for Economics and Finance. Cambridge

University Press.
2. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s
Outlines Series. McGraw Hill Publishing Co.
3. Budnick, P. Applied Mathematics. McGraw Hill Publishing Co.
4. Dowling, E.T. Mathematics for Economics, Schaum’s Outlines Series. McGraw
Hill Publishing Co.
5. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley
and Sons.
6. Wikes, F.M. Mathematics for Business, Finance and Economics.
Thomson Learning.
7. Prasad, Bindra and P.K. Mittal. Fundamentals of Business Mathematics. Har-
Anand Publications.
8. Thukral, J.K. Mathematics for Business Studies. Mayur Publications.
9. Vohra, N.D. Quantitative Techniques in Management. Tata McGraw Hill
Publishing Company.
10. Soni, R.S. Business Mathematics. Pitambar Publishing House.
Note:
Page 43

whenever required
Page 44
B.Com (Hons.) CBCS

BRMS 404: BUSINESS RESEARCH METHODS
Lectures: 60
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 1: Introduction 10 Lectures

Meaning of research; Scope of Business Research; Purpose of Research – Exploration,
Description,
Explanation; Unit of Analysis – Individual, Organization, Groups, and Data Series; Conception,
Construct, Attributes, Variables, and Hypotheses
Unit 2: Research Process 12 Lectures

An Overview; Problem Identification and Definition; Selection of Basic Research Methods-
Field
Study, Laboratory Study, Survey Method, Observational Method, Existing Data Based Research,
Longitudinal Studies, Panel Studies
Unit 3: Measurement and Hypothesis Testing 14 Lectures

Measurement: Definition; Designing and writing items; Uni-dimensional and Multi-dimensional
scales; Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale,
Thurstone,
Likert and Semantic Differential scaling, Paired Comparison; Sampling –Steps, Types,
Sample Size
Decision; Secondary data sources
Unit 4:Hypothesis Testing:

12 Lectures
Tests concerning means and proportions; ANOVA, Chi-square test and other Non-parametric testsTesting the
assumptions of Classical Normal Linear Regression
Unit 5: Report Preparation 26 Lectures 12 Lectures

Meaning, types and layout of research report; Steps in report writing; Citations, Bibliography
and Annexure in report; JEL Classification
Page 45
Note:
1. There shall be a written examination of 50% Marks on the basis of Unit 1: 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
Page 46
B.Com (Hons.) CBCS

NVEP 405 : New Venture Planning

Lectures: 60
Objective: The curriculum aims at giving exposure to students regarding different aspects
of setting up a new business. After completing the course student should be able to
develop an understanding of the process of identifying various sources of new business
ideas of products and services. The understanding of this paper will help them to
examine, evaluate and approach different sources of finance, the nature of marketing
effort required and to develop a comprehensive business plan.
Unit I: Starting New Ventures 10 Lectures

Opportunity identification. The search for new ideas. Source of innovative ideas. Techniques for
generating ideas. Entrepreneurial imagination and creativity: The role of creative thinking.
Developing your creativity. Impediments to creativity.
Unit II: Methods to Initiate Ventures 14 Lectures

The pathways to New Ventures for Entrepreneurs, Creating New Ventures. Acquiring an
established Venture: Advantages of acquiring an ongoing Venture. Examination of key
issues. Franchising: How a Franchise works. Franchise law. Evaluating the franchising
opportunities.
Unit III: Legal Challenges in Setting up Business 14 Lectures

Intellectual Property Protection: Patents, Trademarks, and Copyrights. Requirements and
Procedure for filing a Patent, Trademark, and Copyright. Legal acts governing businesses
in India. Identifying Form of Organisation: Sole Proprietorship, Partnership, Limited
Liability Partnership and Company.
Unit IV: The Search for Entrepreneurial Capital 12 Lectures

The Entrepreneur’s Search for Capital. The Venture Capital Market. Criteria for
evaluating NewVenture Proposals. Evaluating the Venture Capitalist. Financing stages.
Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding. Government
Policy Packages. State Financial Corporations (SFCs). Business Incubators and
Facilitators. Informal risk capital: Angel Investors.
Unit V: The Marketing Aspects of New Ventures 10 Lectures

Developing a Marketing Plan: Customer Analysis, Sales Analysis and Competition
Page 47
Analysis. Market Research. Sales Forecasting. Evaluation. Pricing Decision.

Suggested Case Studies: Case studies related to business or start ups in e-commerce,
services, retailing, travel and hospitality.
Suggested Readings:
1. Kuratko, D.F., and T. V. Rao, Entrepreneurship: A South-Asian Perspective, Cengage
Learning. 2. Robert, H. M., Manimala, M. Peters, and D. Shepherd, Entrepreneurship,
Tata McGraw Hill, India.
3. Barringer, B. R., and R. D. Ireland, Entrepreneurship: Successfully Launching
New Ventures, Pearson Education, India.
4. Allen, K.R., Launching New Ventures: An Entrepreneurial Approach, Cengage
Learning.
5. Hishrich., Peters, Entrepreneurship: Starting, Developing and Managing a New
Enterprise, Irwin.
6. Ramachandran, K., Entrepreneurship Development, Tata McGraw Hill, India.
7. Roy, Rajeev, Entrepreneurship, Oxford University Press.
8. Kumar, Arya, Entrepreneurship: Creating and Leading an Entrepreneurial
Organization, Pearson, India.
9. Holt, David H., Entrepreneurship: New Venture Creation, PHI Learning.
10. Nickels, William G; McHugh, James M, and Susan M McHugh; Understanding
Business, Tata McGraw Hill. Note: Latest edition of the book may be used.
Page 48
B.Com (Hons.) CBCS

ETDP-406 : ENTREPRENEURSHIP DEVELOPMENT
-
24 Lectures
Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a
career option and creative thinking and behavior for effectiveness at work and in life.
UNIT I
6 Lectures
Meaning, elements, determinants and importance of entrepreneurship and creative
behavior. Entrepreneurship and creative response to the society’ problems and at work.
Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural
entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and
social entrepreneurship.
UNIT II
4 Lectures
Entrepreneurship and Micro, Small and Medium Enterprises. Concept of business groups
and role of business houses and family business in India. . The contemporary role models
in Indian business: their values, business philosophy and behavioral orientations.
Conflict in family business and its resolution.
UNIT III
6 Lectures
Public and private system of stimulation, support and sustainability of entrepreneurship.
Requirement, availability and access to finance, marketing assistance, technology, and
industrial accommodation, Role of industries/entrepreneur’s associations and self-help
groups. The concept, role and functions of business incubators, angel investors, venture
capital and private equity fund.
UNIT IV
4 Lectures
Sources of business ideas and tests of feasibility. Significance of writing the business
plan/ project proposal. Contents of business plan/ project proposal. Designing business
processes, location, layout, operation, planning & control; preparation of project report
(various aspects of the project report such as size of investment, nature of product,
market potential may be covered).
Page 49
UNIT V
4 Lectures
Mobilizing resources for start-up. Accommodation and utilities. Preliminary contracts
with the vendors, suppliers, bankers, principal customers; Contract management: Basic
start-up problems
Suggested Readings
1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage
Learning.
2. Desai, Vasant. Dynamics of Entrepreneurial Development and Management.
Mumbai, Himalaya Publishing House.
3. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
4. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of
India, New Delhi.
5. Jain, Arun Kumar. Competitive Excellence: Critical Success Factors. New
Delhi: Viva Books Limited. ISBN-81-7649-272-8.
6. Panda, Shiba Charan. Entrepreneurship Development. New Delhi,
Anmol Publications. (Latest Editions)
7. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition),
New Delhi: Prentice-Hall of India. ISBN-81-203-1690-8.
8. SIDBI Reports on Small Scale Industries Sector.
9. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New

Delhi: ASEED.
10. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
Note:
whenever required
Page 50
B.COM (H) V
SEMESTER
Page 51
B.Com. (Hons.) CBCS
B.Com. (Hons.): Semester - V

POMA-501: PRINCIPLES OF MARKETING AND ITS APPLICATIONS
Lectures: 60
Objective: The objective of this course is to provide basic knowledge of

concepts, principles, tools and techniques of marketing.
Contents:
Unit I
1. Introduction: Nature, scope and importance of marketing; Evolution 10 Lectures
2. of marketing concepts; Marketing mix, Marketing environment.
3. Consumer Behavior – An Overview: Consumer buying
process; Factors influencing consumer buying decisions.
Unit II
3. Market Selection: Market segmentation – concept, importance and 14 Lectures
bases; Target market selection; Positioning concept, importance and
bases; Product differentiation vs. market segmentation.

4. Product: Meaning and importance. Product classifications; Concept of
product mix; Branding, packaging and labeling; Product-Support;
Product life-cycle; New Product Development.
Unit III
5. Pricing: Significance. Factors affecting price of a product. Pricing 12 Lectures
policies and strategies.
6. Promotion: Nature and importance of promotion; Communication
process; Types of promotion: advertising, personal selling, public
relations & sales promotion, and their distinctive characteristics;
Promotion mix and factors affecting promotion mix decisions;
Unit IV
7. Distribution: Channels of distribution - meaning and importance; 14 Lectures
Types of distribution channels; Wholesaling and retailing; Factors
affecting choice of distribution channel; Physical Distribution.
8. Retailing: Types of retailing – store based and non-store based
retailing, chain stores, specialty stores, supermarkets, retail vending
machines, mail order houses, retail cooperatives; Management of
retailing operations: an overview; Retailing in India: changing
Page 52
scenario.
Unit V
9. Rural marketing: Growing Importance; Distinguishing 10 Lectures
characteristics of rural markets; Understanding rural consumers and
rural markets; Marketing mix planning for rural markets.
10. Recent developments in marketing: Social Marketing, online
marketing, direct marketing, services marketing, green marketing,
Suggested Readings:
1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ahsan Ul Haque. Principles
th
of Marketing. 13 edition. Pearson Education.
2. Michael, J. Etzel, Bruce J. Walker, William J Staton and Ajay Pandit.
Marketing Concepts and Cases. (Special Indian Edition).
3. McCarthy, E. Jerome., and William D. Perreault. Basic Marketing. Richard D. Irwin.
4. Lamb, Charles W., Joseph F. Hair, Dheeraj Sharma and Carl McDaniel. Marketing:
A South Asian Perspective. Cengage Learning.
5. Pride, William M., and D.C. Ferell. Marketing: Planning, Implementation &
Control. Cengage Learning.
6. Majaro, Simon. The Essence of Marketing. Prentice Hall, New Delhi.
7. Zikmund William G. and Michael D’Amico. Marketing; Creating and Keeping
Customers in an E-Commerce World. Thomson Learning.
8. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition.
Dhanpat Rai & Company.
9. The Consumer Protection Act 1986.
10. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective.
Cengage Learning.
(NOTE: - faculties will be distributing, case studies / case lets from time to
time when ever required
Page 53

FAMA-502: FINANCIAL MANAGEMENT
Lectures: 60
Objective: To familiarize the students with the principles and practices of

financial management.
COURSE CONTENTS
Unit I:
Scope and objective, Time value of money, Risk and return (including Capital Asset
Pricing Model), Valuation of securities – Bonds and Equities. (10 Lectures)
Unit II:
The Capital Budgeting Process, Cash flow (12 Lectures)
Estimation, Payback Period Method,
Accounting Rate of Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of
Return (IRR), Profitability Index, Capital budgeting under Risk – Certainty Equivalent
Approach and Risk- Adjusted Discount Rate.
Unit III:
Cost of Capital and Financing Decision: Sources of long-term financing Estimation of
components of cost of capital. Methods for Calculating cost of equity capital, Cost of
Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average cost
of capital (WACC) and Marginal cost of capital. Capital structure – Theories of Capital
Structure (Net Income, Net Operating Income, MM Hypothesis, Traditional Approach).
Operating and financial leverage. Determinants of capital structure.
(16 Lectures)
Unit IV:
Dividend Decision – Theories for Relevance and irrelevance of dividend decision for
corporate valuation. Cash and stock dividends. Dividend policies in practice.
(10 Lectures)
Unit V:
Working Capital Decisions: Concepts of working capital, the risk-return trade off, sources
of short-term finance, working capital estimation, cash management, receivables
management, inventory management and payables management.
(12 Lectures)
Spreadsheet is the recommended software for doing basic calculations in

finance and hence can be used for giving students subject related assignments
for their internal assessment purposes.
Page 54
B.Com (Hons.) CBCS
Suggested Readings
1. Horne, J.C. Van and Wackowich. Fundamentals of Financial Management. 9th
ed. New Delhi Prentice Hall of India.
2. Levy H. and M. Sarnat . Principles of Financial Management. Engelwood Cliffs,
Prentice hall.
3. Johnson, R.W. Financial Management. Boston Allyn and Bacon.
4. Joy, O.M. Introduction to Financial Management. Homewood: Irwin.
5. Khan and Jain. Financial Management text and problems. 2nd ed. Tata Mc Graw
Hill New Delhi.
6. Pandey, I.M. Financial Management. Vikas Publications.
7. Chandra, P. Financial Management- Theory and Practice. (Tata Mc Graw Hill).
8. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication
Pvt. Ltd.
9. Singh, J.K. Financial Management- text and Problems. 2nd Ed. Dhanpat Rai and
Company, Delhi.
10. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management. Book
Bank International.
(Note: Latest edition of text books may be used. Faculties will be distributing, case
studies / case lets from time to time when ever required)
Page 55
B.Com (Hons.) CBCS

CTAX-503: CORPORATE TAX PLANNING
Lectures: 60
Objective: To provide Basic knowledge of corporate tax planning and

its impact on decision-making.
COURSE CONTENTS
Unit I: 10 lectures
Tax planning, tax management, tax evasion, tax avoidance, corporate tax in
India, Types of companies, Residential status of companies and tax incidence,
Tax liability and minimum alternate tax, Tax on distributed profits.
Unit II: 15 lectures
Tax planning with reference to setting up of a new business: Locational aspect,

nature of business, form of organisation. Tax planning with reference to financial
management decision - Capital structure, dividend including deemed dividend
and bonus shares, Tax planning with reference to sale of scientific research assets
Unit III: 13 lectures
Tax planning with reference to specific management decisions - Make or buy;

own or lease; repair or replace, Tax planning with reference to employees’
remuneration, Tax planning with reference to receipt of insurance compensation,
Tax planning with reference to distribution of assets at the time of liquidation
Page 56
Unit IV 10 lectures
Special provisions relating to non-residents, double taxation relief,

Provisions regulating transfer pricing, Advance rulings, Advance
pricing agreement
Unit V 12 lectures
Tax planning with reference to business restructuring:

- Amalgamation
- Demerger
- Conversion of sole proprietary concern/partnership firm into company
- Conversion of company into LLP
- Transfer of assets between holding and subsidiary companies
Suggested Readings:
1. Singhania, Vinod K. and Monica Singhania. Corporate Tax Planning.
Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish. and Ravi Gupta. Corporate Tax Planning and
Management. Bharat Law House, Delhi.
3. Acharya, Shuklendra and M.G. Gurha. Tax Planning under Direct Taxes.
Modern Law Publication, Allahabad.
(Note: Latest edition of text books may be used. Faculties will be distributing, case
studies / case lets from time to time when ever require
Page 57
Com (Hons.) CBCS
B.Com. (Hons.): Semester – V

IECO- 504 : INDIAN ECONOMY
60 Lectures
Objective: This course seeks to enable the student to grasp the major economic problems in India
and their solution.
Unit I
8 Lectures
Basic Issues and features of Indian Economy
Concept and Measures of Development and Under development; Human Development;
Composition of national income and occupational structure
Unit II
10 Lectures
Policy Regimes
The evolution of planning and import substituting industrialization, Economic
Reforms Since 1991, Monetary and Fiscal policies with their implications on economy
Growth, Development and Structural Change

The experience of Growth, Development and Structural Change in different phases of
growth and policy regimes across sectors and regions, The Institutional Framework,
patterns of assets ownership in agriculture and industry; Policies for restructuring
agrarian relations and for regulating concentration of economic power; Changes in
policy perspectives on the role of institutional framework after 1991, Growth and
Distribution; Unemployment and Poverty; Human Development ;Environmental
concerns, Demographic Constraints: Interaction between population change and
economic development.
Unit IV 15 Lectures
Sectoral Trends and Issues

Agriculture Sector: Agrarian growth and performance in different phases of policy
regimes i.e. pre green revolution and the two phases of green revolution ;Factors
influencing productivity and growth; the role of technology and institutions; price
policy, the public distribution system and food security, Industry and Services Sector:
Phases of Industrialisation–the rate and pattern of industrial growth across alternative
policy regimes; Public sector – its role, performance and reforms; The small scale
sector; Role of Foreign capital, Financial Sector: Structure, Performance and
Reforms. Foreign Trade and balance of Payments: Structural Changes and
Page 58
Performance of India’s Foreign Trade and Balance of Payments; Trade Policy

Debate; Export policies and performance; Macro Economic Stabilisation and
Structural Adjustment; India and the WTO, Role of FDI, Capital account
convertibility,
Unit V 12 Lectures
Inflation, Unemployment and Labour market
Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of
inflation; Unemployment – natural rate of unemployment, frictional and wait unemployment,
Labour and its interaction with production system; Phillips curve, the trade-off between
inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational
Suggested Readings:
1. Mishra and Puri, Indian Economy, Himalaya Paublishing House
2. IC Dhingra, Indian Economy, Sultan Chand & Sons
3. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles.
4. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.
5. Mankiw, N. Gregory. Principles of Macroeconomics, Cengage Learning
6. Oliver J. Blanchard, Macroeconomics, Pearson Education
Note:
Page 59
Com (Hons.) CBCS
B.Com. (Hons.): Semester – V

PROJ – 505 : Project
Project work will be evaluated on the basis of project report and Viva-voce. Project
Work (Report 50 marks + Viva-Voce 50 marks) rs)
Page 60
B.COM (H) VI
SEMESTER
Page 61
B.Com. (Hons.): Semester - VI

(ACOG 601): AUDITING AND CORPORATE GOVERNANCE
Lectures: 60
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
Contents:
Unit 1: Introduction 10 Lectures
Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification
of Audit, Audit Planning, Internal Control – Internal Check and Internal Audit; Audit Procedure
– Vouching and verification of Assets & Liabilities.
Unit 2: Audit of Companies 12 Lectures
Audit of Limited Companies: Company Auditor- Qualifications and disqualifications,

Appointment, Rotation, Removal, Remuneration, Rights and Duties Auditor’s Report-
Contents and Types. Liabilities of Statutory Auditors under the Companies Act 2013
Unit 3: Special Areas of Audit 10 Lectures

Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit; Recent
Trends in Auditing: Basic considerations of audit in EDP Environment; Computer
aided audit techniques and tools; Auditing Standards; Relevant Case Studies/Problems;
Unit 4: Corporate Governancand social responsibility 15 Lectures
Conceptual framework of Corporate Governance: Theories & Models, Broad Committees;

Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common
Governance Problems noticed in various Corporate Failures. Codes & Standards on Corporate
Governance Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social
Responsibility; CSR provisions under the Companies Act 2013; CSR Committee; CSR
Models, Codes, and Standards on CSR
Unit 5: Business Ethics 13 Lectures

Morality and ethics, business values and ethics, approaches and practices of business ethics,
corporate ethics, ethics program, codes of ethics, ethics committee; Ethical Behaviour: Concepts
and advantages; Rating Agencies; Green Governance; Clause 49 and Listing Agreement
Page 62
Suggested Readings:
1. Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI Learning
2. Aruna Jha, Auditing. Taxmann Publication.
3. A. K. Singh, and Gupta Lovleen. Auditing Theory and Practice. Galgotia
Publishing Company.
4. Anil Kumar, Corporate Governance: Theory and Practice, Indian Book House, New Delhi
5. MC Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot.
6. KV Bhanumurthy and Usha Krishna, Politics, Ethics and Social Responsibility
7. Erik Banks, Corporate Governance: Financial Responsibility, Controls

and Ethics, Palgrave Macmillan
8. N Balasubramanian, A Casebook on Corporate Governance and Stewardship,
9. B.N. Ghosh, Business Ethics and Corporate Governance, McGraw Hill Education
10. S K Mandal, Ethics in Business and Corporate Governance, McGraw Hill Education
11. Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian
Edition), Oxford University Press
12. Christine Mallin, Corporate Governance (Indian Edition), Oxford University Press
13. Relevant Publications of ICAI on Auditing (CARO)
14. Sharma, J.P., Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd,
New Delhi
Note: Latest edition of text books may be used.
: Faculties will be distributing case studies/case lets from time to time

whenever required
Page 63
( INTL 602): INDIRECT TAX LAW
Lectures: 60
Objective: To provide basic knowledge and equip students with application of

principles and provisions of Service Tax, VAT, Central Excise, and Customs Laws.
Contents:
Unit 1: Service Tax-I 12 Lectures Service tax – concepts and general principles, Charge
of service tax and taxable services,
Unit 2: Service Tax-II 12 Lectures Valuation of taxable services, Payment of service tax
and filing of returns, Penalties, CENVAT Credit
Unit 3: VAT 12 Lectures

VAT – concepts and general principles, Calculation of VAT Liability including input
Tax Credits, Small Dealers and Composition Scheme, VAT Procedures
Unit 4: Central Excise 11 Lectures

Central Excise Law in brief – Goods, Excisable goods, Manufacture and Manufacturer,
Valuation, CENVAT, Basic procedures, Export, SSI, Job Work
Unit 5: Customs Law 13 Lectures

Basic concepts of customs law, Territorial waters, high seas, Types of custom duties – Basic,
Countervailing & Anti- Dumping Duty, Safeguard Duty, Valuation, Customs Procedures,
Import and Export Procedures, Baggage, Exemptions
Suggested Readings:
1. Singhania Vinod K. and Monica Singhania, Students’ Guide to Indirect Taxes,
Taxmann Publications Pvt. Ltd., Delhi.
2. V.S. Datey. Indirect Tax Law and practice, Taxmann Publications Pvt. Ltd., Delhi,
2. Sanjeev Kumar. Systematic Approach to Indirect Taxes,
3. S. S. Gupta. Service Tax -How to meet your obligation Taxmann Publications Pvt. Ltd., Delhi,
4. Grish Ahuja and Ravi Gupta, Indirect Taxes, Flair Publication Pvt Ltd
Note:
1. This paper will be replaced by the Goods and Service Tax Law soon
2. Latest edition of text books may be used
3. Faculties will be distributing case studies/case lets from time to time
whenever Required.
Page 64
(POIN: 603) PRINCIPLES OF INVESTMENT
Lectures: 60
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 1: The Investment Environment 16 Lectures

The investment decision process, Types of Investments – Commodities, Real Estate and Financial
Assets, the Indian securities market, the market participants and trading of securities, security
Market indices, sources of financial information, Concept of return and risk, Impact of Taxes and
Inflation on return.
Unit 2: Fixed Income Securities 10 Lectures

Bond features, types of bonds, estimating bond yields, Bond Valuation types of bond
risks, default risk and credit rating.
Unit 3: Approaches to Equity Analysis 12 Lectures

Introductions to Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis,
dividend capitalization models, and price-earnings multiple approach to equity valuation.
Unit 4: Portfolio Analysis and Financial Derivatives 10 Lectures

Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds; Introduction
to Financial Derivatives Markets in India
Unit 5: Investor Protection 12 Lectures

Role of SEBI and stock exchanges in investor protection; Investor grievances and their
redressal system, insider trading, investors’ awareness and activism
Suggested Readings
1. C.P. Jones, Investments Analysis and Management, Wiley, 8th ed.
2. Prasanna Chandra, Investment Analysis and Portfolio Management,
3. R.P. Rustogi, Fundamentals of Investment, Sultan Chand & Sons, New Delhi.
4. N.D. Vohra and B.R. Bagri, Futures and Options, McGraw Hill Education
Note:
2. Faculties will be distributing case studies/case lets from time to time
whenever required.
Page 65
(FMIS-604) Financial Markets, Institutions and Services
Lectures: 60
Objective: To provide the student a basic knowledge of financial markets and institutions and to
familiarise them with major financial services in India.
Contents
Unit 1: Introduction 12 Lectures Financial System and its Components – financial
markets and institutions; Financial intermediation; Flow of funds matrix; Financial system and
economic development; An overview of Indian financial system
Unit 2: Financial Markets 12 Lectures

Money market – functions, organisation and instruments. Role of central bank in money
market; Indian money market – An overview Capital Markets – functions, organisation and
instruments. Indian debt market; Indian equity market – primary and secondary markets; Role
of stock exchanges in India
Unit 3: Financial Institutions 15 Lectures

Commercial banking – introduction, its role in project finance and working capital finance;
Development Financial institutions (DFIs) – An overview and role in Indian economy; Life and
non-life insurance companies in India; Mutual Funds – Introduction and their role in capital market
development. Non-banking financial companies (NBFCs).
Unit 4: Financial Services 11 Lectures

Overview of financial services industry: Merchant banking – pre and post issue
management, underwriting. Regulatory framework relating to merchant banking in India
Unit 5: Leasing and hire–purchase 10 Lectures

Consumer and housing finance; Venture capital finance; Factoring services, bank
guarantees and letter of credit; Credit rating; Financial counseling.
Suggested Readings:
1. L M Bhole, and Jitendra Mahakud. Financial Institution and Markets, McGraw-
Hill Education
2. Khan, M.Y. Indian Financial System, McGraw-Hill Education.
3. Dhanekar. Pricing of Securities. New Delhi: Bharat Publishing House.
4. Prasanna, Chandra. Financial Management: Theory and Practice. McGraw-Hill Education.
5. Clifford Gomez, Financial Markets, Institutions and Financial Services, PHI Learning
6. MY Khan and PK Jain. Financial Services. McGraw Hill Education.
7. Singh, J.K. Venture Capital Financing in India. Dhanpat Rai and Company, New Delhi.
8. Annual Reports of Major Financial Institutions in India.
Note:
Page
66
(FARP-605) Financial Analysis and Reporting

Lectures: 60
Objective : To understand, analyses and interpret the basic framework of financial reporting.
Unit I: Basis of Financial Reporting 5 Lectures

Purpose of financial reporting, users of financial reports, conceptual framework for financial statements
Unit II: Understanding Financial Statements 12 Lectures

Structure of Financial Statements: Introduction, Statement of Financial Position (Balance Sheet),
Statement of Earnings (Income Statement), and Statement of Cash Flows (Cash Flow Statement).
Additional disclosure statements: Need for Additional Statements, Auditor’s Report, Director’s Report,
Funds Flow Statement, Electronic Dissemination, and Corporate Governance.
Unit III: Components of Financial Statements 8 Lectures

Inventories, Receivables, Assets(Fixed Tangible, Intangible), Leases, Revenue, Income-Tax, Retained
Earnings.
Unit IV: Analysis & Interpretation of Financial Statements 15 Lectures Ratio

Analysis – Liquidity, Solvency, Activity & Profitability Analysis, Comparative & Common Size
Analysis (Vertical & Horizontal Analysis), Financial Statement Variation by Type of Industry Expanded
Analysis: Financial Ratios used in Annual Reports, Management’s use of Analysis, Graphing Financial
Information
Unit V: Accounting Standards in India & IFRS- Basic Framework. 8 Lectures
Suggested Readings:
1. Lal, Jawahar, Corporate Financial Reporting: Theory & Practice, Taxmann Applied Services,
New Delhi.
2. Raiyani, J. R. and Lodha, G., International Financial Reporting Standard (IFRS) and Indian
Accounting Practices, New Century Publications.
3. Singh, N. T. and Agarwal, P., Corporate Financial Reporting in India, Raj Publishing, Jaipur.
4. Hennie, V. G., International Financial Reporting Standards: A practical guide, Washington:
World Bank.
5. Alexander, D., Britton, A. and A. Jorissen, Global Financial Reporting and Analysis, Cengage
Learning, Indian edition.
6. Grewal, T.S., Introduction to Accounting, S. Chand and Co., New Delhi.
Note: Latest edition of text book may be used.
Page 67

Shri Guru Ram Rai University: Syllabus of BACHELOR OF COMMERCE (H) Effective From Academic Session 2017-2018

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Shri Guru Ram Rai University Department of Management

SHRI GURU RAM RAI UNIVERSITY

Syllabus of BACHELOR OF COMMERCE (H) Effective

Semester 1 Subject Name Type

ETDP-406 Entrepreneurship Development SEC-2

ACOG- 601 Auditing and Corporate Governance C-15

B. Com. (Hons.): Three-Year (6-Semester) CBCS

1. Ability 1Papers of 2 Credit and 1 paper 4 credit 6

3. Core Course 16 Papers of 5 Credit each (Total 80

4. Discipline Specific 3 Papers of 5 Credit each (Total Credit 15

5. Generic Elective 6 Papers of 5 Credit each (Total Credit 30

6. Project (DSE – 2) (Total Credit 1X6) 6

Total Credit 141

Syllabus for Bachelor of Commerce (Hons.) (B.Com(H))

S.No. Subject Paper Code

1 Management Practices and its Application MPIA -101

2 Financial Accounting FAAC -102

3 Micro Economics MIEC- 103

4 Communication Skills CMSK- 104

Total 17 14 3 - - - 150 280 400

S.No Subject Paper Code

1 Corporate Accounting COAC- 201

2 Business Law BSLA – 202

3 Business Finance BSFA -203

4 Principles of Macro Economics POME-204

5 Environmental Studies ENST – 205

1. COAC- 201 Corporate Accounting 5 4 1 - 10 20 30 70 100

2. BSLA - 202 Business Law 5 4 1 - 10 20 30 70 100

3. BSFA -203 Business Finance 5 4 1 - 10 20 30 70 100

POME-204 Principles of Macro

5. ENST - 205 Environmental Studies 4 4 - - 10 20 30 70 100

Total 24 20 4 - - - 150 350 500

5 Environmental Science Subject

1 Direct tax laws and practice DTLP- 301

2 Company Law COLA- 302

3 Human Resource HRSM – 303

Generic Elective -3 (GEC-3) Any one

Period Sessional Examination

DTLP- 301 Direct tax laws and

2. COLA- 302 Company Law 5 4 1 - 10 20 30 70 100

3. HRSM – 303 Human Resource 5 4 1 - 10 20 30 70 100

5. ECOM-305 E-Commerce 2 2 - 10 20 30 70 100

Total 22 18 4 - - - 150 350 500

S.No. Subject Paper Code

1 Cost accounting COAC 401

2 Computer application in Business CAIB 402

3 Business Mathematics BSMA 403

4 Business Research Methods BRMS 404

5 New Venture Planning NVEP 405

6 Entrepreneurship Development ETDP-406

2. CAIB 402 Computer 5 4 1 - 10 20 30 70 100

4. BRMS 404 Business Research 5 4 1 - 10 20 30 70 100

6 ETDP-406 Entrepreneurship 2 2 - - 10 20 30 70 100

S.No. Subject Paper Code

1 Principles Of Marketing and its Applications POMA-501

4 IECO- 504 Indian Economy 5 4 1 - 10 20 30 70 100

5 PROJ -505 Project 6 - - 6 - - 50 50 100

Total 26 16 4 6 - - 170 330 500

S.No. Subject Paper Code

1 Auditing and Corporate Governance ACOG- 601

POIN - 603 Principles of

FMIS - 604 Financial Markets

Total 25 20 5 0 - - 150 350 500