Saurashtra University: Faculty of Commerce
Saurashtra University: Faculty of Commerce
Saurashtra University: Faculty of Commerce
FACULTY OF COMMERCE
SYLLABUS FOR
Bachelor of Commerce
(Semester-V to VI)
SAURASHTRA UNIVERSITY
RAJKOT-360005 (GUJARAT)
WEBSITE: www.saurashtrauniversity.edu
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Sr. No. Code Semester-V Semester-VI
1. Foundation/ English-5 English-6
Language
2. Core-9 Business Business
Environment - 1 Environment - 2
3. Core-10 Management Management
Accounting - 1 Accounting - 2
4. Core-11 Principles of Principles of
Auditing -1 Auditing - 2
5. Core-12 Fundamentals of Fundamentals of
Statistics - 1 Statistics - 2
6. Core & Allied-* 1. Financial 1. Financial
Management-1 Management-2
2. HRM -1 3. 2. HRM – 2 3.
Fundamentals of Fundamentals of
Banking Insurance
7. Elective 1. Accounting & Project Report
Finanace-5 OR 1.
Accounting &
Finanace-6
2. Business Project Report in
Management-5 any functional
(financial area OR 2.
management 1) Business
Management-6
(financial
management-2)
3. Banking-5 Project Report
OR .Banking-6
4. Computer Project Report
Science-5 OR Computer
Science-6
5.Insurance-5 Project Report
OR Insurance-6
6. Advance Project Report
Statistics-5 OR
6. Advance
Statistics-6
7. Co-operatoon- Project Report
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5 OR Cooperation
6
7. Co-operatoon-
6
8. Transport -5 Project Report
OR 8.Transport -
6
9. Cotton -5 Project Report
OR 9. Cotton -6
10. Public Project Report
finanace-5 OR 10. Public
finanace-6
11. Public Project Report
Administration-5 OR 11. Public
Administration-6
Note: The total marks for each subject is 100. Out of 100 Marks, 30 Marks for
internal evaluation and 70 Marks for external assessment. Minimum marks for
passing the subjects is 40 Marks (Including Internal and External assessment).
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Sr. No. Who can teach Semester- V June Semester-VI January
1. English teacher English-5 English-6
2. Economics teacher Business Business
Environment - 1 Environment - 2
3. Accounting / commerce Management Management
Accounting - 1 Accounting - 2
4. Accounting / commerce Principles of Principles of
Auditing -1 Auditing -2
5. Statistics / commerce Fundamentals of Fundamentals of
Statistics - 1 Statistics - 2
6. commerce 1. Financial 1. Financial
Management-1 Management-2
2. HRM -1 2. HRM -2
3. Fundamentals of 3. Fundamentals of
Banking Insurance
7. 1.Account /commerce 1. Accounting & 1. Accounting &
2.Com/mange/acconts Finanace-5 Finance - 6
3.Comm./economics 2. Business 2. Business
4.computer Management-5 Management-6
5.commerce (Financial (Financial
6.statestics/com/acc Management) Management)
7.Economics\comm 3. Banking-5 3.Banking-6
8. Economics\comm 4. Computer Science- 4. Computer Science-
9. Economics\comm 5 6
10. Economics\comm 5.Insurance-5 5.Insurance-6
11. Economics\comm 6. Advance Statistics- 6. Advance Statistics-
5 6
7. Co-operatoon-5 7. Co-operatoon-6
8. Transport -5 8.Transport -6
9. Cotton -5 9. Cotton -6
10. Public Finance – 10. Public Finance –
5 6
11. Public 11. Public
Administration – 5 Administration – 6
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T Y B Com
Semester VI
Total Credits: = 03
Total teaching time: = 45 hours
Distribution of Marks:
Total Marks per semester: 100
Semester end exam: 70
Internal assessment 30
_____
100
Press Release
5|Page
Internal Assessment 30 marks
Distribution of Marks
• Assignment 10 marks
Press release
• MCQ 10 marks
Section 1 20 marks
Section 2 50 marks
6|Page
Core – 9 Business Environments- 1
Objective: The objective of the syllabus to keep aware the students about the problems arising at
national and international level on account of the process of liberalization and globalization.
Unit Content No of
Lectures
7|Page
V Problems of Economic Development in the context of India. 10
India as a developing country.
Unemployment :
-Meaning – Reasons.
-Effects of unemployment with reference to business environment.
Poverty :
-Meaning with reference to Modern Trends
-Reason
-Remedies for eradication of poverty with reference to business opportunities
TOTAL 45
Reference Books:
8|Page
Core 10: Management Accounting -1
Objective: To aware the students about the management accounting principles and practices
Unit Content No of
Lectures
9|Page
IV MARGINAL COSTING 10
• Introduction
• Meaning of Marginal Cost and Marginal costing
• Characteristics & Assumptions
• Advantages & Limitations
• Break –even Analysis (Assumptions, Utility and
Limitations)
• Profit-Volume Ratio
• Margin of Safety
• Marginal Costing as a tool for Decision Making
• Key Factor (Material & Labour)
V DIFFRENCIAL COSTING 10
• Introduction, Meaning and Characteristics
• Different type of Cost (relevant Cost, Opportunity cost &
Sunk Cost)
• Difference between Marginal & Differential Cost
• Analysis of Differential Cost and Applications
- Make or Buy decisions
- Determination of sales Mix
- Discontinuance of a product line
-equipment replacement decision
-shut down or continue
-introducing a new product & new market
TOTAL 45
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Reference Books:
1. Management Accounting : J. Batty
2 . Management Accounting: S.B. Chaudhary
3 . Management Accounting : S.P. Gupta
4 . Management Accounting : Hingorani
5 . Management Accounting : P.V. Rthnam
6 . Management Accounting: S. N. Maheshwari
7 . Management Accounting: Jayanta Mitra
8 . Management Accounting: N. P.Shrinivasan
9 . Management Accounting: H. and S. Chakraborty
10 . Ad. Management Accounting: R. M. Kishore
11 .Management Accounting: khan and Jain
12. Cost and Management Accounting:Jayanta Mitra
Note:
• MCQ 10 marks
• Seminar 10 marks
External Exam Mark Distribution 70 marks
Section 1 20 Marks
Q.1 MCQ 20 marks
(20 questions to be asked each question carries one mark)
(Four questions to be asked from each unit)
Section 2 50 marks
Q. 2 Examples 15 marks
Q. 3 Examples 15 marks
Q. 4 Examples 10 marks
Q. 5 Examples or Theory 10 marks
(Note: 10 Marks theory is essential)
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Core 11: Principles of Auditing -1
REVISED
Dt: 2/5/2012
Objective: To aware the students about the auditing principles and practices
Unit Content No of
Lectures
III Internal audit & control (Internal Check and Internal Control) 10
IV Capital & Revenue Income & expenditure Allocation 05
V Vouching 10
TOTAL 45
Reference Books:
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Core 12: Fundamentals of Statistics - 1
Objective: To equip the students with research tools to apply in the research situations
II Linear Regression: 10
• Meaning and Definition of Regression
• Definition of Regression coefficient
• Properties of Regression coefficients & Relation between
Correlation and Regression coefficient
• Two lines of Regression
• Regression Co-efficient from bivariate frequency distribution
Examples
III Probability: 10
• Concept of Probability
• Mathematical & Statistical Definition of probability
• Definition of Different Terms ( Random Experiment , Sample Space,
Types of Events…etc)
• Addition Theorem, Condition Law, Multiplication Theorem For Two
Events With Proof
Examples
IV Probability Distribution - 1: 10
• Concept of Discrete Random Variable & Continuous variable and Its
Probability Distribution
• Mathematical Expectation of Discrete Random Variable.
• Examples
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V Probability Distribution - 2: 10
• Mean & Variance of Discrete probability distribution
• Properties and Application of Binomial without proof
• Properties & Application of Normal distribution without proof
• Examples
Total 45
Reference Books:
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Core & Allied
Objective: To aware the students about the role and practices of Financial Management in
the market
Unit Content No of
Lectures
I Financial Management: Definition, Scope, Goal, Function, Agency 10
Theory; Financial System; Functions, Structure, Players, Role.
Concepts of Time Value.
TOTAL 45
Reference Books:
1. Gitman, Managerial Finance, Pearson Education, New Delhi, 2008.
2. Maheshwari S.N. Financial Management, Sultan Chand & Sons, New Delhi, 2008.
3. Khan & Jain, Financial Management, Tata McGraw Hill Publishing Co., New Delhi,
2008.
4. Ravi Kishor, Financial Management, Taxmann’s Allied Services Pvt. Ltd., New Delhi,
2008.
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Subject 2: Human Resource Management 1
REVISED
Dt: 2/5/2012
Objective:
The Objective of this course is to sensitize students to the various facets of managing people and to create
an understanding of the various policies and practices of human resource management
Unit Content No of
Lectures
TOTAL 45
Reference Books:
Aswathappa K. Human Resource and Personnel Management Tata McGraw Hill, New
Delhi, 1997
Tiwari T.D. & Chauhan P.L.” Emerging Issues in Human Resource Management” Shanti
Prakashan, Delhi -2005
Tiwari T.D. & Chauhan P.L.” Framework of Human Resource Management and Industrial
Relation” Shanti Prakashan, Delhi -2007
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Subject 3: Fundamental of Banking
Objective: To familiarize the students with various concepts and Banking sector in
India
Unit Content No of
Lectures
II Commercial Bank 05
V RBI 10
TOTAL 45
Reference Books:
3. Banking ( Theory, Law and Practice) By Gordan and Natrajan - Himalaya Publication
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Elective – 3
Objective: To equip the students with the principles and practices of Accounting and
Finance in the concerned field.
Accounting Section: Unit 1 to 3 - (60% weightage)
Finance Section: Unit 4 & 5 – (40% weightage)
Unit Content No of
Lectures
- Introduction-meaning
- Claims for loss of stock - meaning and calculation of,
- Average clause - Gross profit rate - Normal and abnormal goods’ stock
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- Practical problems of Claims for loss of stock
- Consequential loss policy ( Claims for loss of profit )
- Meaning and explanation of important terminology
- Practical problems of Consequential loss policy (Claims for loss of stock
- Journal entries
IV OPERATING AND FINANCIAL LEVERAGE 10
- Introduction-meaning-advantages and limitations of leverage
- Types of leverage ( Operating-Financial-Combined )
- Operating leverage- meanings and practical calculations
- Financial leverage- meanings and practical calculations
- Impact of Financial leverage and share holders’ risk
- Combined leverage- meanings and practical calculations
- Difference between Operating leverage and Financial leverage
- Earning Per Share (EPS)- meanings and simple practical calculations
V THEORIES OF DIVIDEND 10
• Introduction
• Earnings and its’ measurement
• Net profit and its’ management
• Dividend –meaning types
• Nature of dividend distribution decision
• Dividend distribution – Problems
• Dividend policy
• (A) Fixed Dividend policy
-Fixed with incremental Dividend policy
-Sequential incremental Dividend policy
-Cash-stock mix Dividend policy
-residual surplus Dividend policy
(B) Flexible Dividend policy
• Constraints on Paying Dividends
• Theories on dividend policies and share valuation
- Modigliani miller theory (MM Approach)
- Walter’s theory(model)
- Gordon’s theory (model)
• Factors affecting Dividend policy
TOTAL 45
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Reference Books:
1.Advanced Accounts by M.C.Shukla and T.S.Grewal (Sultan Chand & Sons, Delhi)
2.Financial Accounting. By Narayan Swamy ( Prentice Hall India, New Delhi)
3.Advanced Accounting by Dr.B.M.Agrawal and Dr. M.P.Gupta
4.Modern Accounting by Amitabha Mukherjee and Mohammed Hanif
5.Principles and Practice of Accounting.- by Gupta and Gupta (Sultan Chand & Sons, Delhi)
6.Financial Accounting-by P.C. Tulsian (Tata McGraw Hill Publishing Co., New Delhi)
7.Accountancy ( Self Tutor) by Dr.R.K. Sharma and Dr. R.S.Popli
8.Financial Management by I.M. Pandey (Vikas Publishing House, New Delhi)
9.Working Capital Management by Bhattacharya, Hrishikesh ( Prentice Hall India, New Delhi)
10. Financial Management by M.Y.Khanand P.K.Jain (Tata McGraw Hill Publishing Co., New
Delhi)
Note:
• MCQ 10 marks
• Seminar 10 marks
Q. 4 Examples 10 marks
Q. 5 Examples or Theory 10 marks
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Subject 2: Business Management -5 (Financial Management)
Objective: To develop the student’s understanding related to financial management
concepts and applications.
Unit Content No of
Lectures
TOTAL 45
Reference Books:
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Subject 3: Banking 5
Objective: To up to date the students with the Banking Environment in India.
Unit Content No of
Lectures
I International Banking 10
II American Banking 05
TOTAL 45
Reference Books:
1. Bank Management By Vasant Desai - Himalaya Publication
2. Bank and institutional Management By Vasant Desai - Himalaya Publication
3. Basics of Banking and Finance By Bhattacharya and Agrawal - Himalaya Publication
4. Banking ( Theory, Law and Practice) By Gordan and Natrajan - Himalaya Publication
5. Banking Theory and Practice By Dr, P.K. Srivastava - Himalaya Publication
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Subject 4: Computer Science 5
Objective: To develop the computer language skills of the students.
2 Working with Text Box, List Box, Combo Box, Option Button, Check 10
Controls: Box, Frame, Timer, Scroll Bars, Label, Form, Drive list
box, Directory list box, File list box, Picture, Image, Shape
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Reference Books :
Note:
• Theory 3 Hours – 3 credits and practical 4 hours – 2 credits. Total 7 hours and 5 credits
• Theory Examination – 70 marks: 50 marks as external exam and 20 marks as internal
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Subject 5: Insurance 5
Objective: To develop the comprehensive understanding of the insurance concepts and aware
students to the Insurance environment prevailing in India
Unit Content No of
Lectures
TOTAL 45
Reference Books:
1. Mishra M.N.- Insurance- Principles & Practice, S.Chand & Co.Ltd,New Delhi
2. Vinayak, N.M.Radhasamy and S.V.Vasudevan: Insurance- Principles & Practice, S.Chand &
Co.Ltd,New Delhi
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Subject 6: Advance Statistics – 5
Objective: To equip students with the various statistical tools.
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IV Analysis of Definition of ANNOVA 10
variance General ANOVA table for one-way classification, two
way classification and LSD
Limitation of ANOVA
Examples
TOTAL 45
Reference Books:
1. Statistics D.S. sancheti and V.K. Kapoor
2. Fundamentals of mathematical statistics V.K.Kapoor and S.C.Gupta
3. Basic Statistics B.L. Agarwal
4. Fundamentals of Statistics S.C. Srivastva and Sangya Srivastava
5. Statistical methods S.P. Gupta
6. Business Statistics R.S Bhardwaj
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Subject 7: Co operation 5
Objectives: To aware the students about the co-operation concepts and Applications
Unit Content No of
Lectures
Reference Books:
Dr. D. G. Karve -Co-operation Principles & Practice
Dr. B.S. Mathur Co-operation in India
Dr. R. D. Bedi - Theory History and Practice of Co-operation
The Gujarat Co-operative Socieities Act. 1961
H. Culvert - Law and Principles of Co-operation
S. K. Gupte Co-operative societies, Act and Rules of Gujarat
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Subject 8: Transport 5
Objective: To aware the students about the Transport concepts and Applications
Unit Content No of
Lectures
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Subject 9: Cotton 5
Objective: To aware the students about the cotton concepts and Applications
Unit Content No of
Lectures
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Subject 10 Public Finance – 5
Objective: To aware the students about the Public Finance concepts and Applications
Unit Content No of
Lectures
I Public Expenditure : 10
- Meaning, Nature and Objectives, Significance of Public Expenditure
in developing country like India.
- Causes of its growth.
- Types, effects and importance Public Expenditure.
- Relationship of Pub. Exp. With employment.
- Economic stability.
II Public Debt. 05
- Meaning, need and importance.
- Characteristics features of P.E.
- Type and sources of debt.
- Comparison of private & public debt.
- Effects, burden and resumption of public debt.
TOTAL 45
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Subject 11: Public Administration 5
Objective: To aware the students about the practice of Public Administration and it’s
concepts.
Unit Content No of
Lectures
I Planning in India 10
- Some historical overview.
- Basic elements in Indian Planning.
Reference Books:
1. Rural Development and Co Operation By Mathur and others – R B S A Publishers\
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T Y B Com
Semester VI
Bachelor of Commerce
Semester VI
Total Credits: = 03
Total teaching time: = 45 hours
Distribution of Marks:
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Comprehension (of moderate difficulty level)
Distribution of Marks
• Assignment 10 marks
Reshaping of story
• MCQ 10 marks
Based on the prescribed text
• Seminar 10 marks
Group discussion
Section 1 20 marks
Section 2 50 marks
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Core – 9 Business Environment -2
Objective: The objective of the syllabus to keep aware the students about the problems arising at
national and international level on account of the process of liberalization and globalization.
Unit Content No of
Lectures
V Planning in India. 10
3.1 Current five year plan :
- Objectives and main programs.
- Sectoral allocations of resources.
3.2 Overall evaluation of planning.
Total 45
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Reference Books:
1. ECONOMIC FOUNDATIONS OF BUSINESS ENVIRONMENT By S.R. Pandiyan –
Himalaya Publication
2. Economic Environment for Business by Mishra & Puri - Himalaya Publication
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Core 10: Management Accounting – 2
Objective: To aware the students about the management accounting principles and practices
Unit Content No of
Lectures
I REPORTING TO MANAGEMENT 10
• Introduction & Meaning
• Objectives & Utility
• Kinds of Reports
• General principals of Reporting
• Requisites of a goods report
• Steps for effective report
IV FLEXIBLE BUDGET 10
• Introduction & Meaning
• Utility of Flexible Budget
Practical Problems
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budgeting
Reference Books:
1. Management Accounting : J. Batty
2 . Management Accounting: S.B. Chaudhary
3 . Management Accounting : S.P. Gupta
4 . Management Accounting : Hingorani
5 . Management Accounting : P.V. Rthnam
6 . Management Accounting: S. N. Maheshwari
7 . Management Accounting: Jayanta Mitra
8 . Management Accounting: N. P.Shrinivasan
9 . Management Accounting: H. and S. Chakraborty
10 . Ad. Management Accounting: R. M. Kishore
11 .Management Accounting: khan and Jain
12. Cost and Management Accounting:Jayanta Mitra
Note:
Internal Assessment 30 marks
Distribution of Marks
• Assignment 10 marks
• MCQ 10 marks
• Seminar 10 marks
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Core 11: Principles of Auditing -2
Objective: To aware the students about the auditing principles and practices
TOTAL 45
Reference Books:
1. Principles and Practices of Auditing By R.G. Sexsena – Himalaya Publication
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Core 12: Fundamental of Statistics -2
Objective: To equip the students with research tools to apply in the research situations
Unit Content No of
Lectures
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IV Sampling: 10
• Idea of Population and sample
• Advantage of sampling, limitation of sampling
• Characteristics of Good sample
• With and without replacement sampling
• Sampling method
o Simple random sampling
o Stratified simple random sampling
o Systematic Sampling
• Drawing of all possible random sampling of given size ( Two or Three) from a
population (with and without replacement)
• Calculation of variance of sampling random, sample Mean. Stratified sample
Mean(Two or Three strata only) and systematic sampling
• Examples
V Index Number: 10
• Meaning and Definition of Index Number
• Uses and Limitations of Index Numbers
• Construction of Whole Sale Price Index Number
• Method of Calculation of Index Numbers
1. Laspeyer’s
2. Paashe’s
3. Fisher’s
4. Dorbis -Bowley’s
5. Marshal - Edgeworth’s
• Family Budget Method
• Time Reversal & Factor Reversal Test for Index Number
Examples
TOTAL 45
Reference Books:
1. Statistics D.S. sancheti and V.K. Kapoor
2. Fundamentals of mathematical statistics V.K.Kapoor and S.C.Gupta
3. Basic Statistics B.L. Agarwal
4. Fundamentals of Statistics S.C. Srivastva and Sangya Srivastava
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Core & Allied
Objective: To aware the students about the role and practices of Financial Management in
the market
Unit Content No of
Lectures
II Types of Assets – 05
Financial and Non-financial Assets
III Capital Market: 10
Primary Market- Meaning, Definition, Players, Book building process
IV Capital Market: 10
Secondary Market – Introduction, organisation management, membership,
types of stock exchange
V Money Market: 10
Certificate of Deposit, Call Money, Treasury Bills
TOTAL 45
Reference Books:
1. Gitman, Managerial Finance, Pearson Education, New Delhi, 2008.
2. Maheshwari S.N. Financial Management, Sultan Chand & Sons, New Delhi, 2008.
3. Khan & Jain, Financial Management, Tata McGraw Hill Publishing Co., New Delhi, 2008.
4. Ravi Kishor, Financial Management, Taxmann’s Allied Services Pvt. Ltd., New Delhi, 2008.
5. Indian Financial System – Bharti Pathak
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Subject 2: Human Resource Management -2
Objective: The Objective of this course is to sensitize students to the various facets of managing people
and to create an understanding of the various policies and practices of human resource management
Unit Content No of
Lectures
IV Industrial Relations 10
Concepts, aims, components, causes, nature, effects – approaches,
scope, importance and suggestions
V Resolving disputes 10
Industrial disputes, nature, forms, causes, effects, legal provisions and
settlements
TOTAL 45
Reference Books:
Aswathappa K. Human Resource and Personnel Management Tata McGraw Hill,
New Delhi, 1997
Tiwari T.D. & Chauhan P.L.” Emerging Issues in Human Resource Management”
Shanti Prakashan, Delhi -2005
Tiwari T.D. & Chauhan P.L.” Framework of Human Resource Management and
Industrial Relation” Shanti Prakashan, Delhi -2007
43 | P a g e
Subject 3: Fundamental of Insurance
Unit Content No of
Lectures
Reference Books:
1. Mishra M.N.- Insurance- Principles & Practice, S.Chand & Co.Ltd,New Delhi
2. Vinayak, N.M.Radhasamy and S.V.Vasudevan: Insurance- Principles & Practice, S.Chand &
Co.Ltd,New Delhi
44 | P a g e
Elective – 3
Objective:
Unit Content No of
Lectures
TOTAL 45
Reference Books:
1. Advanced Accounts by M.C.Shukla and T.S.Grewal (Sultan Chand & Sons, Delhi)
2. Financial Accounting. By Narayan Swamy ( Prentice Hall India, New Delhi)
3. Advanced Accounting by Dr.B.M.Agrawal and Dr. M.P.Gupta
4. Modern Accounting by Amitabha Mukherjee and Mohammed Hanif
5. Principles and Practice of Accounting.- by Gupta and Gupta (Sultan Chand & Sons, Delhi)
6. Financial Accounting-by P.C. Tulsian (Tata McGraw Hill Publishing Co., New Delhi)
7. Accountancy ( Self Tutor) by Dr.R.K. Sharma and Dr. R.S.Popli
8. Financial Management by I.M. Pandey (Vikas Publishing House, New Delhi)
9. Working Capital Management by Bhattacharya, Hrishikesh ( Prentice Hall India, New Delhi)
10. Financial Management by M.Y.Khanand P.K.Jain (Tata McGraw Hill Publishing Co., New
Delhi)
Note:
Internal Assessment 30 marks
Distribution of Marks
• Assignment 10 marks
• MCQ 10 marks
• Seminar 10 marks
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External Exam Mark Distribution 70 marks
Q. 2 Examples 15 marks
Q. 3 Examples 15 marks
Q. 5 Examples 10 marks
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Subject 2: Business Management (Financial Management) – OR Project Report
Objective:
Unit Content No of
Lectures
I Merger : 10
Reason , Mechanism, Cost and Benefits, Exchange ratio
II Acquisition and Restructuring: 05
Meaning , Internal and External Restructuring
III Leasing – Types, Rational, Operating lease and Leasing as a Financial 10
decision
IV Higher Purchase : 10
Higher Purchase Arrangement and Issues
V Balance Score card 10
TOTAL 45
Reference Books:
1. Gitman, Managerial Finance, Pearson Education, New Delhi, 2008.
2. Maheshwari S.N. Financial Management, Sultan Chand & Sons, New Delhi, 2008.
3. Khan & Jain, Financial Management, Tata McGraw Hill Publishing Co., New Delhi, 2008.
4. Ravi Kishor, Financial Management, Taxmann’s Allied Services Pvt. Ltd., New Delhi, 2008.
47 | P a g e
Subject 3: Banking 6 – Project Report
Unit Content No of
Lectures
Reference Books:
4. Banking (Theory, Law and Practice) By Gordan and Natrajan - Himalaya Publication
48 | P a g e
Subject 4: Computer Science 6 (Business Application Development Using Visual Basic) or
Project Report
Unit Content No of
Lectures
II Selection: 07
What is Selection? Type of selection, testing multiple conditions, nested IF
structures, Complex multiple condition, Select Case, Extensions to select a
case
III Loops: 07
What is a Loop?, Type of Loops – FOR… NEXT, DO WHILE…LOOP,
DO… LOOP UNTIL
IV Handling Strings, Dates and Time: 05
Introduction, Declaring Strings, ASCII, Processing Strings, Handling Dates,
Formatting Date output, Handling Time, Calculations with Time and Date
V Procedures: 07
What is a Procedure? Types of Procedures, Why use Procedure? Passing
Parameters, Practical work on using the correct formal parameters, Functions,
Form and Standard Modules.
VI Arrays: 05
What is an Array?, How to declare an Array?, Static and dynamic arrays,
Processing an Array, Passing Arrays to Procedures, Two Dimensional Arrays,
Control Arrays.
VII Files: 05
What is a File? Types of Files(concept), Basic file operations like read, write,
append (Sequential file only)
VIII Menus: 02
Introduction, Type of Menus, Features of menu
IX Programming exercise (Practical): 45
Practical exercise of unit 1 to 8
TOTAL 90
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Note:
• Theory 3 Hours – 3 credits and practical 4 hours – 2 credits. Total 7 hours and 5 credits
Reference Books:
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Subject 5: Insurance 6 – or Project Report
Unit Content No of
Lectures
Reference Books:
1. Mishra M.N.- Insurance- Principles & Practice, S.Chand & Co.Ltd,New Delhi
2. Vinayak, N.M.Radhasamy and S.V.Vasudevan: Insurance- Principles & Practice, S.Chand &
Co.Ltd,New Delhi
51 | P a g e
Subject 6: Advance Statistics 6 or Project Report
Unit Content No of
Lectures
II Monopoly problem 10
• Meaning of monopoly and characteristic of monopoly
• Profit function, problem of maximization of profit
• Monopoly and production of two commodities
• Effect of taxation on monopoly
• Examples
IV Utility Functions: 05
• Concept of Utility, Utility index, marginal Utility
• Utility function and its properties
• Indifference curves, standard forms of utility function
• Maximization of Utility, compensated demand function, Utility function on
basis of income and Leisure
• Examples
52 | P a g e
V Input Output Analysis:
• Meaning input –output analysis and assumption of input output analysis
• Construction of input output analysis table for two or three industries
(Leontief’s open system)
• Matrix of technical coefficients
• Merits and Demerits of input output analysis
Examples of determining total production of each of the industries if the final
demand changes
TOTAL 45
Reference Books:
1. Business Mathematics D.C.Sancheti and .V.K. Kapoor
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Subject 7: Co operation 6 –or Project Report
Unit Content No of
Lectures
Reference Books:
1. Dr. D. G. Karve -Co-operation Principles & Practice
2. Dr. B.S. Mathur Co-operation in India
3. Dr. R. D. Bedi - Theory History and Practice of Co-operation
4. The Gujarat Co-operative Socieities Act. 1961
5. H. Culvert - Law and Principles of Co-operation
6. S. K. Gupte Co-operative societies, Act and Rules of Gujarat
54 | P a g e
Subject 8: Transport 6 or Project Report
Unit Content No of
Lectures
TOTAL 45
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Subject 9: Cotton 6 or Project Report
Unit Content No of
Lectures
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Subject 10 Public Finance or Project Report
Unit Content No of
Lectures
I Source of Public Finance: Long Term and Short Term and Types 10
II Direct Tax Code 2010 05
III Indirect Taxes – Challenges and Issues 10
IV Government Budgeting system 10
V Zero base budgeting and Performance Budget 10
TOTAL 45
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Subject 11: Public Administration 6 – Project Report
Unit Content No of
Lectures
Reference Books:
1. Rural Development and Co Operation By Mathur and others – R B S A Publishers
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