BCOM (HONS) Semester I

CODE Paper Name Nature CREDITS

BCH 101 Financial Accounting Core 4 credits
BCH 102 Business Mathematics Core 4 credits
Business
BCH 103 Core 4 credits
Communication
BCH 104 Computer Applications Core 2 credits
Currency, Banking and
BCH 105 Core 4 credits
Foreign Exchange
BCH 106 Micro Economics Core 4 credits
BCH 107 Environmental Studies* Elective Foundation 2 credits
Total 24 Credits
Add on course:
Business, Government Open elective
BAC 108 2 credits
and society

BCOM (HONS) Semester II

CODE Paper Name Nature CREDITS

BCH 201 Specialised Accounting Core 4 credits
BCH 202 Essentials of Core 4 credits
Management
BCH 203 Macro Economics Core 4 credits
BCH 204 Computerized Core 2 credits
Accounting
BCH 205 Business Statistics Core 3 credits
BCH 206 Indian Business Core 3 credits
Environment
BCH 207 Comprehensive Viva Core 4 credits
Voce
Total 24 Credits
Add on course:
BAC 208 E-Business Open elective 2 credits

BCOM (HONS) Semester III

CODE Paper Name Nature CREDITS

BCH 301 Cost Accounting Core 4 credits
BCH 302 Business Laws Core 4 credits
BCH 303 Human Resource Core 4 credits
Management
BCH 304 Marketing Management Core 4 credits
BCH 305 Public Finance Core 4 credits
BCH 306 Company Law Core 4 credits
Total 24 Credits
Add on course:
Creativity and Change in Open elective
BAC 307 2 credits
Organisations
 BCOM (HONS) Semester IV

CODE Paper Name Nature CREDITS

BCH 401 Accounting for Business Core 4 credits
Decisions
BCH 402 Research Methodology Core 4 credits
BCH 403 Production & Operation Core 3 credits
Management
BCH 404 Secretarial Practice Core 3 credits
BCH 405 Financial Management Core 3 credits
BCH 406 Financial Systems and Financial Core 3 credits
Markets
BCH 407 Comprehensive Viva Voce Core 4 credits
Total 24 Credits
Add on course:
BAC 408 Social Entrepreneurship Open elective 2 credits

BCOM (HONS) Semester V

CODE Paper Name Nature CREDITS

BCH 501 Direct Tax Laws and Accounts Core 4 credits
BCH 502 Development of Personality and Core 4 credits
Soft Skill
BCH 503 Working Capital Management Core 4 credits
BCH 504 Industrial relations and Labour Core 4 credits
Laws
BCH 505 Audit Technique and Procedures Core 4 credits
BCH 506 Summer Internship Project Core 4 credits
Total 24 Credits

Add on course:
BAC 507 Performance Management Open elective 2 credits

BCOM (HONS) Semester VI

CODE Paper Name Nature CREDITS

BCH 601 Indirect Tax Laws Core 4 credits
BCH 602 Management of Core 4 credits
Services
BCH 603 Retail Management Core 4 credits
BCH 604 Corporate Governance Core 4 credits
BCH 605 Security analysis and Core 4 credits
Portfolio Management
BCH 606 Final Year Project Core 4 credits
Total 24 Credits
Add on course:
Environment and Open elective
BAC 607 2 credits
Global Competitiveness
Semester First
Course Code BCH 101
Course Title Financial Accounting
Credits 04
Course Objectives: The aim is to provide an understanding of the basic principles of accounting and their
application in business.

Syllabus
Unit Course Contents Lectures
1 Definition of Accounting, Accounting-Principles, Concepts and Conventions. Journal,
Cash Book, Subsidiary Books and Ledger, Capital Expenditure and Revenue 08
Expenditure.
2 Trial Balance, Rectification of Errors, Final Accounts, Provisions and Reserves, 08
Methods of Depreciation –Fixed Installment Method and Diminishing Balance
Method.
3 Concept of Partnership, Partnership Deed, Fixed and Fluctuating. Capital Accounts, 08
Valuation of Goodwill, Profit Sharing Ratio. Admission of Partners: Revaluation of
Assets and Liabilities, Preparation of Profit and Loss Adjustment Account and
Balance-Sheet.
4 Retirement and Death of Partners: Revaluation of Assets and Liabilities, Settlement 08
of Accounts, Joint Life Policy and Annuities.
5 Dissolution of Firm, Preparation of Realisation Account, Insolvency of Partner(s). 08

Suggested Readings:

Book Author’s Name Publisher

Financial Accounting for Sanjay Dhamija Pearson Publications
Managers
Financial Accounting Gupta, R.L and Radhaswamy, M Sultan Chand and Sons, New Delhi
Financial Accounting Monga J.R., Ahuja Girish, and Mayur Paper Back, Noida
Sehgal Asho
Advanced Accounts Shukla. M.C., Grewal T.S., and S. Chand & Co. New Delhi
Gupta, S.C
Semester First
Course Code BCH 102
Course Title Business Mathematics
Credits 04
Course Objectives: This course is designed to prepare students for mathematical and analytical
applications required in subsequent business and economic courses

Syllabus
Unit Course Contents Lectures
1 Arithmetic Progression: Concept of Sequence and Series; Meaning and
Properties of Arithmetic Progression; Finding General Term; Sum and 06
Means; Miscellaneous Problems of Arithmetic Progression.
2 Geometric Progression: Meaning and Properties of Geometric
Progression; Finding General Term; Sum of Finite & Infinite Series; 08
Means; Miscellaneous Problem of Geometric Progression
3 Mathematics for Finance, Simple and Compound Interest Annuities
Sinking Funds ,Discounts and Present values.
10
4 Binomial Theorem: Meaning and its Expansion; Special Features of
Expansion; Finding the Particular term, Middle term, Independent Term 06
and Coefficient of a particular term for Positive Integral Index.
5 Calculus: Function; Limits; Differential Coefficient; Sum; Difference;
Product; Quotient; Function of function and Integration (Excluding 10
Trigonometrical and Hyperbolic Functions).

Suggested Readings
Book Author’s Name Publisher
Business Mathematics B.M. Agarwal Ane Books Pvt Ltd
Problems & Solution in Business B.M. Agarwal Ane Books Pvt Ltd
Mathematics
Linear Programming S.S. Narang Sultan Chand & Sons
Semester First
Course Code BCH 103
Course Title Business Communication
Credits 04
Course Objectives: The main aim of this course is to develop the reading, listening, writing
and presentation skills of the undergraduate students.

Syllabus
Unit Course Contents Lectures
1 Introduction: Principles of effective communication, Barriers of Communication,
Feedback. Principles of Nonverbal Communication: Professional dressing and body
language. Role Playing, Debates and Quiz. Group communication: Meetings, group 06
discussions.
2 Managerial Writing: Business letters, Routine letters, Bad news and persuasion
letters, sales letters, collection letters, Maintaining a Diary, Resume/CV , job
application letters, proposals. Internal communication through - notices, circulars,
memos, agenda and minutes, reports. Case Studies. Exercises on Corporate Writing, 10
Executive Summary of Documents, Creative Writing, Poster Making, Framing
Advertisements, Slogans, Captions, Preparing Press Release and Press Notes.
3 Effective Presentations: Principles of Effective Presentations, Principles governing the 06
use of audiovisual media. Language Lab for the use of developing speaking skill
particularly in English Accent and Intonation patterns
4 Interview Skills: Mastering the art of giving interviews in - selection or placement
interviews, discipline interviews, appraisal interviews, exit interviews, web /video 08
conferencing, tele-meeting.
5 Report Writing: Objectives of the report, types of report, Report Planning, Types of
Reports, Developing an outline, Nature of Headings, Ordering of Points, Logical 10
Sequencing, Graphs, Charts, Executive Summary, List of Illustration, Report Writing.

Suggested Readings:
Book Author’s Name Publisher
Essentials of Business Communication By Rajendra Pal & J.S. Sultan Chand & Sons, 8th Edition
Korlahalli
Business Communication Meenakshi Raman &Prakash Oxford, 2006
Singh
Business Communication Madhukant Jha Gen Next Publication
Semester First
Course Code BCH 104
Course Title Computer Applications
Credits 02
Course Objectives: The objective of the basic paper is to familiarize the students with computer
and its applications in the relevant fields and exposes them with its utility.

Syllabus
Unit Course Contents Lectures
1 Introduction, Characteristics of Computers. Types of computers and
features: Mini Computers, Micro Computers, Mainframe Computers,
Super Computers.Types of Programming Languages: Machine Languages,
Assembly Languages, High Level Languages, 04
Translators:Assemblers,Compilers, Interpreters and Linkers, Operating
System concepts, Types of OS, Functions of OS.
2 MS Power Point –Creation of Presentation, Built-in-Wizard. Working with
Text, list, color and transitions. Header and Footer, Drawing tools,
Animation and sound, Importing Objects from other applications. 04
3 MS Word –Menus, Toolbars,Formatting, Editing Text, Find and Replace,
Header and Footer, Working with text boxes, columns, pictures, Tables, 04
Formatting Tables, Word Art, Mail Merge.
4 MS Excel –An overview of worksheet, Creating work-sheet and work book,
Opening and saving work book and existing Excel, Formatting, conditional
Formatting, Cell Formatting, Producing Charts, Macros, Data menu: Filter, 04
Sort, Table, validation. Using files with other Programme.
5 MS Access –Understanding Databases, Primary Key, Foreign Key,
Composite Key, Create Tables and Queries, Forms, Create Report, Data 04
organization.

Suggested Readings
Book Author’s Name Publisher
Fundamental of Computers Rajaraman Prentice Hall of India, 5th
edition
Computes Today B. Sandra Franklin Watts (October 1983)
Fundamentals Of Computers M. N. Doja Deep & Deep Publications
And Information Technology (2005)
Semester First
Course Code BCH 105
Course Title Currency, Banking and Foreign Exchange
Credits 04
Course Objectives: The objective of this paper is to provide a basic understanding about the
various aspects of money and foreign exchange.

Syllabus
Unit Course Contents Lectures
1 Definition, Functions of Money (Primary, Secondary, Contingent static and
Dynamic Functions), Importance of Money, Evils and Limitations of
Money: Economic & Social evils. Difference between Money and 06
Currency, Circular flow of money (in two sectors, three sectors and four
sectors) Importance of Circular flow of Money.
2 Quantity Theory of Money (Fishers and Cambridge Version), Assumptions
and Criticisms. Cambridge cash balance approach with limitations. 08
3 Inflation: Definition. Causes, Demand Pull, Cost push along with effects 08
and measures; Deflation: Definition. Causes and remedies.
4 Principles and methods of Note Issue; Money and Capital Markets:
Meaning characteristics and constituents of money market, Functions of
Indian Money Market Major Defects in Indian Money Market and 08
Suggestions: Capital Market: Meaning, Instruments and Importance of
capital market.
5 Meaning and the determination of foreign exchange rate, theories of
foreign exchange rate: Mint Parity, Purchasing Power Parity and Balance 10
of Payment: Exchange Control: Meaning, Objectives and Methods of
Exchange Control, Floating of Currency.

Suggested Readings
Book Author’s Name Publisher
An outline of money G Crowther Seton Press (2007)
Monetary Economics S B Gupta S. Chand Publishing
Money Banking & Exchange M L Seth Lakshmi Narain Agarwal
Semester First
Course Code BCH 106
Course Title Micro Economics
Credits 04
Course Objectives: The course aims to provide a thorough introduction to economic theory.
Starting from the basic concepts of microeconomics, utility functions, production functions,
demand and supply, the effect of market forces.

Syllabus
Unit Course Contents Lectures
1 Introduction: Nature, Scope and Significance of Business Economics; Role
of Business Economist; Difference between Economics & Business 06
Economics; Relationship of Business Economics with other branches of
Knowledge.
2 Consumption Function: Utility, Diminishing Marginal Utility and Equi-
Marginal Utility; Indifference Curve- Meaning, Properties and 08
determination of Consumer’s Equilibrium; Consumer’s Surplus.
3 Demand: Law of Demand; Elasticity of Demand- Concept and
Measurement; Price, Income, Cross and Advertising Elasticity; 10
Significance of Elasticity of Demand.
4 Demand Forecasting: Concept, Objectives, Significance and Limitations;
Methods of Demand Forecasting for Old and New Products; Criteria of 08
Good Demand Forecasting System; Steps in Demand Forecasting.
5 Production: Laws of Variable Proportion; Theory of Costs, Cost Output 08
Relationship in Short-run and Long-run; Internal and External Economies
& Diseconomies.

Suggested Readings
Book Author’s Name Publisher
Managerial Economics Peterson, Lewis, Sudhir Jain Pearson, Prentice Hall
Managerial Economics Pearson and Lewis Prentice Hall, New Delhi
Managerial Economics G.S. Gupta Tata McGraw Hill, New Delhi
Managerial Economics Mote, Paul and Gupta Tata McGraw Hill, New Delhi
Semester First
Course Code BCH 107
Course Title Environmental Studies
Credits 02
Course Objectives: The aim is to provide an understanding of the basic principles of accounting and their
application in business.

Syllabus
Unit Course Contents Lectures
Definition, Scope & Importance, Need For Public Awareness- Environment definition,
Eco system – Balanced ecosystem, Human activities – Food, Shelter, Economic and
social Security. 04
1 Effects of human activities on environment-Agriculture, Housing, Industry, Mining
and Transportation activities, Basics of Environmental Impact Assessment.
Sustainable Development.
Natural Resources- Water Resources- Availability and Quality aspects. Water borne
2 diseases, Water induced diseases, Fluoride problem in drinking water. Mineral 04
Resources, Forest Wealth, Material cycles- Carbon, Nitrogen and Sulphur Cycles.
Energy – Different types of energy, Electro-magnetic radiation. Conventional and
Non-Conventional sources – Hydro Electric, Fossil Fuel based, Nuclear, Solar, 04
3 Biomass and Bio-gas. Hydrogen as an alternative future source of Energy
Environmental Pollution and their effects. Water pollution, Land pollution. Noise
4 pollution, Public Health aspects, Air Pollution, Solid waste management. 04
Current Environmental Issues of Importance : Population Growth, Climate Change
and Global warming- Effects, Urbanization, Automobile pollution.
5 Acid Rain, Ozone Layer depletion, Animal Husbandry. 04
Environmental Protection- Role of Government, Legal aspects, Initiatives by Non-
governmental Organizations (NGO), Environmental Education, Women Education.

Suggested Readings:

Book Author’s Name Publisher

Environmental Studies Benny Joseph Tata McgrawHill-2005
Environmental Studies Dr. D.L. Manjunath Pearson Education-2006
Environmental Studies R. Rajagopalan Oxford Publication - 2005.
Semester First
Course Code BAC 108
Course Title Business, Government and society
Credits 02
Course Objectives: The aim is to provide an understanding of the basic principles of business execution
and government administration

Syllabus
Unit Course Contents Lectures
1 Roles of Business, Government, and Society: Interdependence and Conflict,
Regulation of Business, Functions of State; Economic roles of government; 04
Government and legal environment; Economic roles of Government in India; Indian
experience with overall and sectoral growth, Intersectoral linkages and role of
foreign direct investment The Constitutional environment, Macroeconomic crises:
explaining the experiences around the world.
2 Poverty, Inequality and Economic Growth: Industrial Development, Rural- Urban 04
Dynamics, Population and Development, Finance for Development, Trade and
Development, State and the Market, Privatization and Regulation, Institutions and
Growth.
3 Public Private Partnerships: The Rationale for Public Private Partnerships, Different 04
Kinds of Public Private Partnerships with a special emphasis on the Build Operate
and Transfer Model (BOT), Issues in Regulation that come about with privatization,
Pricing mechanisms available to a regulator to ensure universal access and efficiency,
Discussion of the privatization experience in different sectors, water, electricity,
telecommunication, and railways with a special emphasis on India.
4 Multinational Corporations: Perspectives on Globalization, Globalization: The MNC 04
and TNC Organizations, Globalization of Brands, Globalization of the Indian Business
and Firms, Coping with Global Competition, Conflict with Nation States.
Business in a Global Environment: Business as Blending of People Technology and
Ethical Behaviour, Achieving Business Success through Social Responsibilities.
5 Changing Workplace: Influence of demography, influence of technology, gender 04
issues, social justice and affirmative action, Industrial Relations.

Suggested Readings:

Book Author’s Name Publisher

Business, Government and John Steiner, George Steiner TMGH
Society: A Managerial
Perspective
Business, Government, and Douglas E. Greer Prentice Hall , 3rd Edition
Society
Semester Second
Course Code BCH 201
Course Title Specialized Accounting
Credits 04
Course Objectives: The course aims at providing the detailed understanding of various accounting
issues specially drafted for corporate entity

Syllabus
Unit Course Contents Lectures
1 Bills of Exchange and Bank Reconciliation Statement. 08
2 Concept of Company, Statutory Account Books, Types of Shares, Structure
of Share Capital, Issue; Forfeiture and re-issue of Shares, Redemption of 08
Preference Shares.
3 Meaning of Debenture, Kinds of Debentures, Issue of Debentures, 08
Methods of Redemption of Debenture.
4 Acquisition of Business by a Company: Profit or Loss Prior to 08
Incorporation, Issue of Bonus Shares and Right Shares.
5 Final Accounts of Companies as per the provisions of the Companies Act. 08
1956, Divisible Profits, Appropriation of Profit.
Sectoral Accounting like Agriculture Accounting and Hotel Accounting.

Suggested Readings
Book Author’s Name Publisher
Advanced Accounting RL Gupta and M. Radhaswamy Sultan Chand & Sons, New
Delhi (2002)
Advanced Accounting Shukla and Grewal S. Chand & Company, 1997
Modern Accounting Hanif McGraw Hill Education (India)
Private Limited
Financial Accounting R Monga Mayur Publications
Advanced Accounting S. N. Maheshwari Vikas Publishing House Pvt.
Ltd.-Noida
Semester Second
Course Code BCH 202
Course Title Essentials of Management
Credits 04
Course Objectives: The course aims at providing fundamental knowledge and exposure to
the concepts, theories and practices in the field of management.

Syllabus
Unit Course Contents Lectures
1 Introduction: Concept, Nature, Functions and Significance of
Management. Levels of Management. Henry Mintberg’s Management
Roles. Contributions of F.W. Taylor and Henri Fayol to Modern 08
Management Thoughts. Conceptual Framework for Planning, Decision-
making and Management by Objectives.
2 Organizing: Concept, Process and Significance of Organisation.Types of
Organisation Structure.Delegation of Authority.Centralisation and
Decentralisation of Authority.Span of Management. 08
3 Staffing: Concept, Scope and Process of Staffing. Recruitment – Meaning
and Sources.Selection – Process of Selection.Types of Interviews and
Essentials of Successful Interview.Training – Concept, Significance and 08
Methods.
4 Directing and Coordination: Meaning, Elements and Significance of
Directing. Principles of Directing. Leadership: Concept, Significance and
Types of Leaders. Style of Leadership. Coordination – Concept and 08
Techniques.
5 Motivation and Control: Concept and Significance of Motivation. Types of
Incentives.Theories of Motivation.Controlling-Concept, Process and 08
Techniques of Controlling.

Suggested Readings
Book Author’s Name Publisher
Fundamentals of Management Robbins, S.P. and Decenzo, D.A. Pearson Education Asia, New
Delhi
Management Koontz and Wechrich Tata McGraw Hill
Management Stoner Prentice Hall of India, New
Delhi
Semester Second
Course Code BCH 203
Course Title Macro Economics
Credits 04
Course Objectives: The course aims to acquit the students with micro and macro-economic
fundamentals required for business analysis.

Syllabus
Unit Course Contents Lectures
1 Market Structure & Pricing: Concept, Types of Markets; Perfect
Competition- Characteristics, Price Determination under Perfect 08
Competition, Monopoly- characteristics, Price Determination under
Monopoly.
2 Imperfect Market: Monopolistic Market- Characteristics, Price
Determination under Monopolistic Competition; Oligopoly- 08
Characteristics, Price Determination under Oligopoly, Collusive Oligopoly;
Duopoly.
3 Theories of Distribution: Classical Theory, Marginal Productivity Theory
and Modern Theory of Distribution; Rent – Concept, Ricardian& Modern 08
theories of Rent, Quasi Rent , Scarcity Rent.
4 Wages-Concept, Types, Factors, Theories; Determination of Wage Rates
under Perfect Competition and Monopoly; Interest- Concepts, Classical, 08
Neo Classical and Liquidity Preference Theory of Interest.
5 Profit- Concepts, Nature, Gross & Net Profit, Normal & Abnormal Profit,
Accounting & Economic Profit; Theories of Profit: Marginal Productivity 08
Theory, Rent & Wage Theory, Risk & Uncertainty Theory and Modern
Theory of Profit.

Suggested Readings
Book Author’s Name Publisher
Principles of Economics Karl E. & Ray C. Fair Pearson Education, Inc., 8th
edition, 2007.
Principles of Macroeconomics Sikdar, Shoumyen 2nd Edition, Oxford University
Press, India
Business Economics P.K. Mehta Taxman
Semester Second
Course Code BCH 204
Course Title Computerised Accounting
Credits 02
Course Objectives: The course is designed to equip the students with computerized accounting
and tally applications inthe changing business scenario.

Syllabus
Unit Course Contents Lectures
1 Computer and Accounting: Application of Computer in accounting.
Meaning, Features and scope of computerized accounting, advantages
and limitations of computerized accounting, comparison between manual
and computerized accounting, considerations for sourcing an accounting 04
software, the type of accounting software’s- Their merits and demerits.
Relationship between Computerized Accounting, Accounting Information
System (AIS).
2 An Overview of Tally Fundamentals, Processing, Accounting Transaction 04
in Tally Creation of Ledger and Groups. Voucher types, Accounting
Vouchers Contra, Receipt, Payments, Journal, Sale Invoice and Purchase
Invoice.
3 Financial Statement in Tally, Trial Balance, Trading & Profit and Loss 04
Accounts, Balance Sheet, Report Generation-Cash Book / Petty Cash
Book, Bank Account, Statistics and other Reports.
4 Duty and VAT enabled Tally(Practical Problems) 04
5 Use of other Accounting software like Profit Books and Quick Books 04

Suggested Readings
Book Author’s Name Publisher
An Introduction to Accountancy Maheshwari & Maheshwari 8th Edition, Vikas Publishing
House, 2003
Financial Accounting P.C.Tulsian Pearson Education India
Financial Accounting on Namrata Agrawal Dreamtech Press
Computers Using Tally
Semester Second
Course Code BCH 205
Course Title Business Statistics
Credits 03
Course Objectives: To develop an understanding about the fundamentals of statistics and its
application in Indian scenario.

Syllabus
Unit Course Contents Lectures
1 Introduction, Meaning, Purpose, Scope and Objectives of Statistics.
Statistical Data- Types of Data, Preparation of Frequency Distributions 06
and their Graphic Presentation including Histogram; Frequency Polygon;
Frequency Curve and Ogive.
2 Measures of Central Tendency- Mathematical Averages including
Arithmetic mean, Geometric mean and Harmonic mean; Median;
Quartiles; Deciles; Percentiles; Mode; Properties and Applications of 06
Mean, Median and Mode.
3 Measures of Dispersion- Range; Quartile deviation; Inter Quartile Range;
Mean Deviation; Standard Deviation; Variance & Coefficient of Variation; 06
Moments; Skewness; Kurtosis.
4 Correlation Analysis- Meaning of Correlation; Causation & Correlation;
Scatter Diagram; Simple, Multiple & Partial Correlation; Linear & Non-
linear Correlation; Pearson’s Coefficient of Correlation- Calculation and 06
Properties; Rank Correlation.
5 Regression Analysis- Meaning; Estimation of Regression Coefficients; 06
Standard Error of Estimates; Coefficient of Determination.

Suggested Readings
Book Author’s Name Publisher
Business Statistics S. P. Gupta & M. P. Gupta Sultan Chand And Sons
Statistical Methods S. P. Gupta & M. P. Gupta Sultan Chand And Sons
Statistic for Management Jit, Chandan Das Vikas Publication (2005)
Semester Second
Course Code BCH 206
Course Title Business Environment
Credits 03
Course Objectives: To appraise the students regarding the basic concepts relating to the business
environment and business governance.

Syllabus
Unit Course Contents Lectures
1 Introduction: Concept, Components and Significance of Business
Environment. Economic Systems.A Brief Profile of Indian Financial 06
System.
2 Economic Environment: Components of Economic Environment.
Planning Machinery in India. Regional Imbalance Privatization,
Devaluation. Trade Agreements – Bilateral and Multilateral Agreement. 06
3 Industrial Environment: Role of Government in Business-Profile of Public
Sector, Private Sector, Joint Sector and Co-operative Sector in India, 06
Pattern of Industrial Development in India.
4 Socio-Cultural Environment: Nature of Indian Society and Ethos, Social
Interest, Institutions and Values vis-à-vis Industrial Development. Social 06
Responsibility of Business.
5 International Environment: Concept and Rationale of Globalisation of
Indian Business, Foreign Capital Investment. Choice and Transfer of
Technology and Problems of Debt Servicing in India.Important Provisions 06
of FEMA, Multinationals and Indian Business.International Economic
Institution – WTO, UNCTAD, MOUs.

Suggested Readings
Book Author’s Name Publisher
Business environment Francis Cherunilam Himalaya Publishing House
Business environment V Neelamegam Vrinda Publications P Ltd.; 2nd
edition
Business environment Sudesh Bedi Excel Books
Business environment A.C. Fernando Pearson Education, 1st edition
Semester Second
Course Code BAC 208
Course Title E Business
Credits 02
Course Objectives: The objective of this paper is to help the students to acquire knowledge of
ebusiness

Syllabus
Unit Course Contents Lectures
1 Introduction, Background and Current Status, Case studies 04
2 e-Business Architecture - Enabling Technologies- Information distribution 04
and messaging Technologies- Information Publishing Technology
3 e-Business Infrastructure - e-Business Design, Capacity Planning, 04
Performance Modeling- Mobile commerce- framework and models
4 e-Business Models - e-Marketing, e-CRM, Internet advertising - e- 04
Business Security/Payment Services - e-SCM, e-Procurement - Portals-
Search Engines – Online Community building

5 e-Business Strategy into Action, Challenges, Legal Issues - Business Plan 04

Suggested Readings
Book Author’s Name Publisher
E-business Rayudu Himalaya Publication
Semester Third
Course Code BCH 301
Course Title Cost Accounting
Credits 04
Course Objectives: The objective of this paper is to help the students to acquire knowledge of cost
accounting and their application

Syllabus
Unit Course Contents Lectures
1 Introduction: Concept of Cost, Classification of Cost – Material, Labour&
Overhead Cost; Costing and Cost Accounting; Need for and Importance of
Cost Accounting; Cost Accounting Vs Financial Accounting; Methods of 10
Costing; Limitations of Cost Accounting.
2 Material- Pricing the Issue of Material; Labour- Time Keeping, Time
Booking, Idle Time and Labour Turnover; Overheads- Types of Overheads 08
and Methods of Absorption of
Overheads (Practical Problems on Machine Hour Rate only).
3 Unit Costing: Concept of and Need for Unit Costing; Preparation of Cost 08
Sheet and Tender Price; Preparation of Reconciliation Statement.
4 Process Costing: Preparation of Process Accounts; Treatment of Normal
and Abnormal Wastage; Treatment of Joint Product and By-product. 10
5 Contract Costing: Preparation of Contract Account, Determination of
Profit on Completed and Uncompleted Contracts; Preparation of Work- 08
in-progress Account and Balance Sheet.

Suggested Readings
Book Author’s Name Publisher
Cost Accounting M.L. Agarwal Sahitya Bhawan Publications
Cost Accounting VSP Rao Vrinda Publications Pvt. Ltd.
Delhi
Cost Accounting P.V. Ratnam Vrinda Publications Pvt. Ltd.
Delhi
Semester Third
Course Code BCH 302
Course Title Business Laws
Credits 04
Course Objectives: The course aims at providing an understanding of Indian Contract Act, Sale of
goods act and Negotiable instruments act.

Syllabus
Unit Course Contents Lectures
1 Introduction to Indian Contract Act, 1872: Concept and Essentials of a Valid
Contract; Agreement Vs. Contract; Classification of Contract; Offer and 10
Acceptance. Capacity of Parties to Contract; Free Consent; Consideration;
Legality of Object and Consideration.
2 Void Agreements; Quasi Contracts; Contingent Contract; Performance of 08
Contract; Discharge of Contract; Breach of Contract.
3 Contracts of Indemnity and Guarantee. Contracts of Bailment and Pledge;
Agency.
Sale of Goods Act, 1930: Definitions; Sale and Agreement to Sell; Conditions 08
and Warranties; Transfer of Title; Unpaid Seller; Sale by Auction.
4 Negotiable Instrument Act, 1881: Concepts and Features of Negotiable
Instruments; Holder and Holder in due course; Promissory Note; Bills of
Exchange and Cheques. Crossing of Cheques; Negotiation; Discharge of 08
Negotiable Instruments; Dishonour of Negotiable Instruments; Discharge of
Parties from Liabilities.
5 Indian Partnership Act, 1932: Nature, Concept and Kinds of Partnership;
Partnership Deed; Registration of Partnership Firm; Dissolution of Partnership
and Dissolution of Firm. 06
Consumer Protection Act, 1986: Definitions; Consumer Protection Council;
Consumer Disputes Redressal Agencies.

Suggested Readings
Book Author’s Name Publisher
Business Law MC Kucchal Vikas Publishing House
The Principles of Mercantile Avatar Singh Eastern Book company
Law
Semester Third
Course Code BCH 303
Course Title Human Resource Management
Credits 04
Course Objectives: The course aims to familiarize the students with the importance of human
resource in the present day organization and its subsequent management as a "resource".

Syllabus
Unit Course Contents Lectures
1 Nature and Scope of HRM: Meaning, Difference between HRM &
Personnel Management, Objectives, Functions, Evolution of HRM, Models
of HRM. 08
Human Resource Planning: Definition, Objectives, Need, Importance &
the Process.
2 Recruitment & Selection: Sources & Process of Recruitment, Factors
affecting Recruitment. Need for Scientific Selection & the Selection
Process. Induction: Need, Process, Objectives & Significance. 08
3 Training & Development: Need, Objectives, Scope, Methods & Techniques
of Training, Development, Need, Objectives, Techniques of management 08
development process of Training & development.
Career Planning: Concept of Career Planning , Process of Career Planning
& Career Development.
4 Compensation: Elements of Compensation, base Compensation, Factors
affecting Compensation, 08
Fringe Benefits, Time Wage & Piece Wage System, Performance Appraisal:
Meaning, Benefits, Process of Performance Appraisal, Techniques of
Performance Appraisal .
5 Job Analysis: Job Evaluation & Job Redesign. Industrial Relations, Trade
Union, Collective Bargaining, Work Performance Measurement. 08

Suggested Readings
Book Author’s Name Publisher
Human Resources Development Rao, Verma Khandelwal Oxford and IBH Publishing
Human Resources Development Nadler & Lenonard Gulf Pub. Company
Semester Third
Course Code BCH 304
Course Title Marketing Management
Credits 04
Course Objectives: The course seeks to provide an understanding of marketing management and
itsfunctional areas.

Syllabus
Unit Course Contents Lectures
1 Introduction: Nature and scope of marketing; Importance of marketing as
a business function, and in the economy; Marketing concepts –traditional
and modern; Selling vs. marketing; Marketing mix; Marketing 06
environment.
2 Consumer Behaviour and Market Segmentation: Nature, scope and
significance of consumer behaviour; Market segmentation – concept and 08
importance; Bases for market segmentation.
3 Product: Concept of product, consumer, and industrial goods; Product
planning and development; Packaging – role and function, Brand name 08
and trade mark; After-sales service; Product life cycle concept.
4 Price: Importance of price in the marketing mix; Factors affecting price of 06
a product/service; Methods of Pricing – A brief study.
5 Distributions Channels and Physical Distribution: Distribution channels –
concept and role; Types of distribution channels; Factors affecting choice
of a distribution channel; Promotion: Methods of promotion; Advertising, 10
concept and media – their relative merits and limitations; Personal
selling; Concept, merits and demerits; Sales Promotion – concept and
types.

Suggested Readings
Book Author’s Name Publisher
Marketing Management Phillip Kotler Pearson; Fourteenth edition
(2012)
Marketing Management Rama Swami & Nama Kumari Macmillan, 1983
Marketing Management: An Prof. Vijay Prakash Anand Wiley India Private Limited
Indian Perspective
Semester Third
Course Code BCH 305
Course Title Public Finance
Credits 04
Course Objectives: The course aims at familiarizing the students with the government policies and
the structure of government revenue and expenditure.

Syllabus
Unit Course Contents Lectures
1 Introduction: Meaning, Nature and Scope of Public Finance; Public
Finance and Private Finance; Public Finance & other Sciences; Theory of 10
Maximum Social Advantage- Concept and Limitations.
2 Public Expenditure: Meaning, Nature, Objectives and Classification;
Canons of Public Expenditure; Effects of Public Expenditure; Public 06
Expenditure in India.
3 Public Revenue: Meaning and Classification; Sources of Public Revenue;
Tax & Non Tax Revenues; Features of Sound Tax System; Theories of
Taxation. 10
4 Tax Structure and Burden: Concept of Tax Burden; Impact of Tax, Shifting
and Incidence of Taxes; Theories of Tax Shifting- Concentration Theory,
Diffusion Theory and Modern Theory; Indian Tax Structure- Salient 08
Features.
5 Public Debt: Meaning and Significance; Private and Public Debt;
Classification and Sources of Public Debt; Effects of Public Debt; Methods 06
of Repayment of Public Debt; Limitations of Public Debt; Deficit
Financing- Concepts, Objectives, Significance and Limitations.

Suggested Readings
Book Author’s Name Publisher
Public Finance Ghosh Ambar, Ghosh Chandana Prentice Hall of India
Public Finance S.N. Chand Atlantic; 2 edition
Public Finance H.L Bhatia Vikas Publishing House
Public Finance Harvey Rosen McGraw Hill Education (India)
Pvt. Ltd.
Semester Third
Course Code BCH 306
Course Title Company Law
Credits 04
Course Objectives: The objective of this course is to familiarize the students with the various laws
and procedures pertaining to a company and to make them understand the legal dimensions of
company management and business.

Syllabus
Unit Course Contents Lectures
1 Introduction: Historical Development of company Legislation in India. Salient
Features of the Companies Act, 1956. The Present set-up of company Law
Administration in India. Promoter: Concept, Functions and Legal Position. 08
Registration of Companies and the Documents required in this regard.
2 Nature and Classification of Company: Meaning and characteristics of
Companies. Classification of companies. Special Privileges of a Private 06
Company. Conversion of a Private Company into a Public Company and vice-
versa.
3 Memorandum, Articles and Prospectus: Nature and Clauses of
Memorandum of Association. Alteration of Memorandum of Association.
Articles of Association- Nature and Contents. Legal effect of Memorandum 10
and Articles. Doctrine of Constructive Notice. Doctrine of Indoor
Management. Prospectus- Meaning and Contents.
4 Membership and Management of Companies: Membership- Nature of
Member. Methods of Acquisition and Termination of Membership.
Directors- Meaning, Appointments, Legal Position, Qualifications and 08
Disqualifications, Remuneration, Powers, Duties and Liabilities of Directors,
Managing Director and Manager.
5 Borrowing Powers and Winding Up of Companies: Borrowing Powers of
Companies. Charges- Meaning and Types of Charges. Winding Up- Meaning 08
of Winding Up and Modes of Winding Up.

Suggested Readings
Book Author’s Name Publisher
Company Law Avtar Singh Eastern Book Company
Company Law N. D. Kapoor Sultan Chand & Sons
Company Law M.C. Kuchhal Vikas Publishing House; Eighth
edition (2012)
Semester Third
Course Code BAC 307
Course Title Creativity and Change in Organisations
Credits 02
Course Objectives: The objective of this paper is to help the students to acquire knowledge of
change processes in an organization.

Syllabus
Unit Course Contents Lectures
1 The Process of Change, Creativity & Innovation: 04
Organizational Change – Definition & Key Dimensions, Factors that
Promote Change, Creativity & Innovation, Theories of Innovation and
Levels & Types of Innovation, The age of Creativity, Creativity & National
prosperity, Creative Industries & potential for growth.
2 The Individual – Promoting Critical Thinking: 04
Cognitive factors - Implications for HRM, Personality Traits - Implications
for HRM, Knowledge – Explicit & Implicit, Informal and Tacit, Knowledge
for creativity - Implications for HRM, Motivation – Types of Motivation.
3 The Group – Nurturing Team Work: 04
Difference between groups and teams, Why do people join teams? Team
Development process, Why do teams fail? Blind conformity, Group Think,
Social loafing. Team Inputs - size, longevity, task, Knowledge, Skills and
Abilities (KSAs), Resourcing of the team, Team composition. Team
processes – Action processes. Brainstorming. Electronic Brainstorming.
Nominal Group Technique (NGT). Trust – Conflict – Team cohesiveness.
Moderators of Team Performance – Task Type, Task Leadership. Team
outcomes.
4 The Leader – Promoting New Ideas at Work: 04
Defining Leadership, Difference between Managers and Leaders,
Ingredients of Leadership, Trait approaches to Leadership, Behavioural
approaches to Leadership, Managerial Grid,Ingredients of leadership for
creativity & Innovation. Challenges in leading for creativity & Innovation.
5 The Internal Environment – Orchestrating Structure, Systems and 04
Resources;
The Balanced Score Card – Value Creation and Performance
management.Organizational Structure – work specifications,
departmentalization, chain of command, span of control, centralization and
decentralization, Formalization. Situational factors – Corporate Strategy,
Organizational Size and Environmental uncertainty. Structural forms

Suggested Readings
Book Author’s Name Publisher
Managing Change, Creativity & Constantine Andriopoulos and Sage Publications.
Innovation Patrick Dawson
Semester Fourth
Course Code BCH 401
Course Title Accounting for Business Decisions
Credits 04
Course Objectives: This course aims to develop the competency for making correct analysis of
relevant information required for managerial decision making

Syllabus
Unit Course Contents Lectures
1 Introduction: Concept, Nature, Scope of Management Accounting, its
importance and limitations. Distinguishing features of Management
accounting, cost accounting and financial accounting, Role and 06
responsibilities of Management accountant.
2 Analysis and interpretation of Financial Statements: Meaning , Objectives,
procedure and types, its significance and limitations, Comparative
statements, Common size statements and ratio Analysis, Techniques of 08
analysis and interpretation of Financial statements.
3 Marginal Costing: Meaning , concept and basic characteristics of marginal
costing, its utility and limitations, marginal costing vs. absorption costing,
Marginal approach to profit determination, cost – volume- profit analysis. 10
4 Budgeting: Concept of Budget; Budgeting and Budgetary Control, Types
of Budget, Static and Flexible Budgeting, Preparation of Cash Budget,
Sales Budget, Production Budget, Materials Budget, Capital Expenditure 08
Budget and Master Budget, Advantages and Limitations of Budgetary
Control.
5 Standard Costing: Concept of standard costs, establishing various cost
standards, calculation of Material Variance, Labour Variance, and 08
Overhead Variance, and its applications and implications.

Suggested Readings
Book Author’s Name Publisher
Introduction to Management Horngren et al Pearson, 12th edition, 2002
Accounting
Management Accounting Khan and Jain Tata McGraw-Hill, 2000, 3rd
edition
Management Accounting Pandey I M Vikas, 3rd edition, 2004
Semester Fourth
Course Code BCH 402
Course Title Research Methodology
Credits 04
Course Objectives: The course aims at providing knowledge and skills to understand the methods
and techniques of research.

Syllabus
Unit Course Contents Lectures
1 Introduction to RM; Meaning, Objectives, Categories of research,
Features of good research studies, types of research studies,
Scientific and non scientific methods, Research methods & research 08
methodology. Importance of Research in Management Decisions
2 Defining Research Problems, Research design, Types of research 06
design, research design in case of different research studies
3 Methods and techniques of data collection; Types of data
collection. Methods used for the collection of different data types.
Sampling and sampling distribution: importance of sampling, 10
methods of sampling, sampling errors, Attitude measurement and
Scales, Introduction to attitude- various methods to measure
attitude.
4 Data presentation, preparation and preliminary analysis, Concept,
Sources and Types of Hypotheses; Formulation of Hypothesis;
criteria of a good hypothesis, types of research hypothesis, 10
advantages of Hypothesis. Hypothesis Testing Procedure, Type I and
II Error, Chi-square test (Theoretical concepts & very simple
numerical problems only).
5 Report writing and presentation, Writing and Formatting of reports,
Essentials of a Good Research Report, Presenting your research 06
reports &tables, Graphical Presentation.

Suggested Readings
Book Author’s Name Publisher
Research Methodology C.R Kothari NEW AGE; 2nd edition
Research Methodology Dr. Kumar SAGE Publications Ltd; Third
Edition edition
Semester Fourth
Course Code BCH 403
Course Title Production and Operation Management
Credits 03
Course Objectives: The objective of this course is to provide understanding about various
operations and process involved in the conversion process.

Syllabus
Unit Course Contents Lectures
Operations Management: Duties and responsibilities of operations
1 management. Production function, systems approach to operations
management, Manufacturing systems, Types of manufacturing systems - 06
continuous & intermittent.
2 Plant location: Nature, factors considered in location, methods and the
type of areas, Plant layout: objective of good layout, factors influencing 06
layout and types of layout.
3 Material handling equipment: Importance, objective, principles, factors
affecting selection of equipment & types of handling equipments. 06
4 Work study: Method study and work measurement - importance,
objectives, Steps in method study and techniques of work management,
Production planning and control, role and scope of PPC in operations 06
management, factors influencing production planning and benefits of
production control.
5 Inventory management: Factors influencing and objectives of inventory
management, Techniques of inventory management -ABC and EOQ 06
model, Quality Control, Control chart p&np Chart, Materials
Management.

Suggested Readings
Book Author’s Name Publisher
Production and Operations P Rama Murthy New Age International, 2005
management
Production and Operations Aswathapa Himalaya Publising. House,
management 2010
Production and Operations Badi & Badi Vrinda Publications Pvt. Ltd.
management Delhi
Operations Management Mahadevan Pearson Education India, 2010
Semester Fourth
Course Code BCH 404
Course Title Secretarial Practice
Credits 03
Course Objectives: The Objective of this course is to induct the students with the knowledge of
secretarial practice in the organizations.

Syllabus
Unit Course Contents Lectures
1 Introduction: Meaning, Appointments, Legal position, Powers and 06
Responsibilities and Removal of company secretary.
2 Share Capital, shares, shares, Allotment, Calls & Forfeiture: Share Capital
– Meaning and Types. Shares – Meaning and Types of Shares. Features
of Different types of Preference share. Legal Provisions regarding 06
Allotment, Calls, Transfer, Transmission and Forfeiture of shares. Share
Certificate and share Warrant.
3 Dividend, Accounts & Auditors: Dividend – Meaning and Legal Provisions
regarding Dividend. Dividend warrant and Bonus shares. Books of
Accounts – Statutory Books and Statistical Books. Auditors – 06
Qualifications and Disqualifications, Appointment, Legal Position, Rights
and Powers, Removal and Remuneration and Duties of Auditors.
4 Company Meetings and Secretary’s Duties: Types of Company Meetings.
Legal provisions and Secretary’s Duties regarding Statutory, Annual 06
General and Extra-ordinary General Meetings. Notice, Agenda and
Minutes. Resolutions. Chairman. Proxy. Voting and Poll.
5 Drafting: Drafting of Notice, Agenda, Minutes of Statutory, Annual
General and Extra-ordinary General Meetings. Drafting of Resolutions.
Drafting of Call Letters, Share certificate and share warrant, etc. 06

Suggested Readings
Book Author’s Name Publisher
Secretarial Practice M.C. Kuchhal Vikas Publishing House Pvt Ltd
Company Law L M Porwal Vrinda Publications (p) Ltd
Mercantile Laws M C Shukla S. Chand & Company Ltd., 2012
Company Law and Secretarial S.M Shukla Sahitya Bhawan Publications
Practice
Semester Fourth
Course Code BCH 405
Course Title Financial Management
Credits 03
Course Objectives: This course aims to equip the students with the fundamental principles &
techniques of financial management concerned with the acquisition & use of funds by a business
firm.

Syllabus
Unit Course Contents Lectures
1 Financial Management-meaning and scope. Functions of financial
managers, various decisions under financial management, Wealth 06
maximization vs. Profit maximization objective, financial planning.
2 Capital budgeting-various techniques of capital budgeting decision- 06
Payback period, NPV method, Profitability Index, IRR method.
3 Sources of long term financing, Cost of Capital-cost of debt, cost of
preference shares, cost of equity shares and weighted average cost of 06
capital
4 Capital Structure-theory and practice, Leverage-Operating, Financial,
Combined leverage, Dividend decision and models-Gordon and Walter 06
model.
5 Tools for the analysis of financial statements (theoretical aspects) and
Accounting Ratios (liquidity, solvency, turnover and profitability) 06

Suggested Readings
Book Author’s Name Publisher
Financial Management I M Pandey Vikas Publishing House Pvt Ltd.
Financial Management R. P. Rustagi Taxmann Publications Pvt Ltd
Semester Fourth
Course Code BCH 406
Course Title Financial Systems and Financial Markets
Credits 03
Course Objectives: The objective is to facilitate the student to learn the principles and practice of
Indian Financial System.

Syllabus
Unit Course Contents Lectures
1 Meaning, role and functions of a financial system, Organised and unorganised
financial system. Components: Financial Assets, Financial Intermediaries,
Financial Markets (money and capital markets in India) Relevance of various 06
interests/return rates, Regulatory framework, Financial Instruments (in brief).

2 Financial Institutions: Achievements and Limitations. Money market

institutions: Meaning, Role of the Central Bank(RBI) in money markets.
Commercial banks: Meaning and Functions Indigenous Financial Agencies: 06
Bankers, Money lenders, Discount houses, Accepting houses(only meaning
and features)
3 Capital Market institutions: (Meaning and functions) Merchant Banks,
Investment companies, Management, Investment companies, Development
banks, Mutual Funds. Special Financial Institutions: Factors for their growth 06
(need) Objectives and functions,Meaning, definition, principles, Features and
Structure.
4 Money Market: Its various components, Example-Call money, treasury bill,
Commercial Papers, Commercial bill, Financial Guarantee, Discount market
etc. Present Position of Indian Money Market. 06

5 Capital Markets: Meaning, Role and importance, Development initiatives and

reforms (in brief). Composition: Primary-Secondary . Primary Markets:
Meaning, instruments, New Issue Market: Features, objectives and functions, 06
Constituents or players, Secondary Markets.: Meaning, Functions of the stock
exchange, Benefits to the community-investors-companies, Listing of
securities and its benefits.

Suggested Readings
Book Author’s Name Publisher
The Indian financial system and
Vasant Desai Himalaya Publishing House
Development
Financial Markets and
Dr. S. Gurusamy Tata McGraw Hill
Institutions
Semester Fourth
Course Code BAC 408
Course Title Social Entrepreneurship
Credits 02
Course Objectives: The objective of this paper is to help the students to acquire knowledge of
entrepreneurial processes in a society.

Syllabus
Unit Course Contents Lectures
1 Social Entrepreneurship & Social Enterprises: What is a social business? 04
How is it different from social entrepreneurship ? Definition of Social
Entrepreneurship, Why social enterprises, Situating social enterprises,
Defining social enterprises, Broad and Narrow Definitions, Recognizing
Opportunities, The Idea of Social innovation, Social enterprises as hybrid
organizations, Characteristics of social enterprises, Emergence of social
enterprises, Influence of policy on emergence of social enterprises, Market
influence on the development of social enterprises, Future & sustainability
of social enterprises
2 Skills for Social Entrepreneurship: Identifying and Defining Community 04
need, Skills required for Identifying and Defining Community need,
Stakeholder participation and involvement – Social policy context, Where
do social enterprises fit within the changing landscape, Financing the
social enterprise, funding gap. Income forecast, income statement, cash
flow forecast, Managing financial risk.
3 Challenges and Risk of Innovation in Social Entrepreneurship – 04
Conceptualizing innovation and its ethics, Analyzing for innovation system
skills, Implementing innovation – mind set shifts. Distinctive leadership
4 BoP markets – definition, examples, the impact of culture, the poor as 04
consumers, business models at the BoP, designing products that will
create value for the BoP. Providing access to credit, Providing access to
information and financial services through technology, Providing access to
health care, education.
5 Newer business models at the BoP – Social Entrepreneurs, Challenges for 04
social entrepreneurs – creating a successful business model and finding
funding, generating income, scaling and replicating to increase impact ,
social entrepreneur’s point of view, New opportunities for collaborative
ventures at the BoP. Evaluating the social impact of BoP ventures.

Suggested Readings
Book Author’s Name Publisher
Social Entrepreneurship: A Robert Gunn, Chris Durkin
Skills Approach
Semester Fifth
Course Code BCH 501
Course Title Direct Tax Laws and Accounts
Credits 04
Course Objectives: The course aims at providing the conceptual understanding of various heads of
income, computation of total income and tax liability

Syllabus
Unit Course Contents Lectures
1 Important Definitions- Assessment Year, Previous Year, Person, Assesse,
Income, Gross Total Income and Total Income, Residential Status and Tax 06
Liability, Exempted Incomes.
2 Computation of Income under the Head-Salaries and Income from House 10
Property
3 Computation of Income under the Head-Profits and Gains from Business 10
and Profession, Depreciation. Computation of Income under the Head-
Capital Gains and Income from Other Sources, Deductions from Gross
Total Income.
4 Clubbing of Income, Set off and Carry Forward of Losses, Procedure of 08
Assessment and Income Tax Authorities, Advance Payment of Tax and
Deduction of Tax at Source.
5 Concept of net wealth: assets considered wealth under act, Deemed 06
assets, Assets exempted from wealth tax,
Computation of net wealth in respect of house property, Computation of
wealth and wealth tax payable by an assesse.

Suggested Readings
Book Author’s Name Publisher
Income Tax V.K. Singhania Taxmann; Forty Ninth edition
Income Tax Ahuja and Gupta Bharat Law House, Delhi; 2014
edition
Income Tax H C Mehrotra Sahitya Bhawan Publications
Income Tax B B Lal Pearson Education India, 2010
Semester Fifth
Course Code BCH 502
Course Title Personality Development and Soft Skills
Credits 04
Course Objectives: The course aims at providing the conceptual understanding of various heads of
income, computation of total income and tax liability

Syllabus
Unit Course Contents Lectures
1 Believe in yourself: Self- image and self-esteem, Building self -confidence,
Environment we mix with, how to build self -image?, Meaning and 06
definition of personality. Personal planning and success attitude:
Prioritizing, creating the master plan, active positive visualization and
positive attitude, How to build a success attitude, Spot analysis.
2 Development of Proficiency in English: Practice on Oral and 10
spoken communication skill & testing – voice & accent, voice clarity,
voice modulation & intonation , word stress etc. Feedback and
questioning Technique, Objectiveness in Argument , Development
etiquettes and manners , Study of different pictorial expression
of non-verbal communication and its analysis
3 Team Building / Coordination Skills: Team Building Practices through 10
group exercises , team task / role play, Ability to mixing &
Accommodation, Ability to work together
4 Team Management Technique: Practice by gameplay & other 08
learning methodology for achieving targets and getting of right first time.
5 Emotional Intelligence: coping with emotions – interpersonal conflicts – 06
emotional – rational balance. Developing lateral thinking – problem
solving skills – purpose driven decisions

Suggested Readings
Book Author’s Name Publisher
Personality Development and Soft Barun K. Mitra Oxford
skills University Press
Soft skills Training – A workbook to Fredrick H. Wentz CreateSpace
develop skills for employment
Semester Fifth
Course Code BCH 503
Course Title Working Capital Management
Credits 04
Course Objectives: To develop understanding and applicability related to various principles and
concepts of working capital management.

Syllabus
Unit Course Contents Lectures
1 Working capital: Concepts, Need for and components of working 08
capital; Kinds of working capital; Determinants of working capital;
Estimation of working capital requirements.
2 Working capital cycle; Working capital theories and approaches; 08
Determining the financial mix; Financing of working capital; Sources of
working capital.
3 Cash management- facets of cash management; Cash conservation; 08
Cash forecasting and budgeting; Managing cash flows; methods of
accelerating cash flows; Methods of slowing cash outflows; Cash
management models, Determining optimum cash balances; Investment
in marketable securities; Types of marketable securities and criteria for
selection of securities for short term investment.
4 Receivables management: Determining appropriate receivable policy;
Credit selection models; Formulation of suitable credit and collection 08
policies; Collection techniques.
5 Inventory management: Need, objectives and techniques of inventory
management. Determining optimum order quantity- EOQ approach; 08
Safety stocks, Selective inventory controls; Role of Finance Manager in
inventory management. Valuation of inventory

Suggested Readings
Book Author’s Name Publisher
Capital Management: Text and Bhalla, V.K Anmol, Delhi 2001.
Cases
Financial Management Chandra, Prasanna Tata McGraw Hill, New Delhi
2005.
Modern Working Capital Scherr, F.C. Prentice Hall, 1989.
Management
Working Capital Management Hampton, J.J. and C.L.Wagner John Wiley & Sons, 1989
Semester Fifth
Course Code BCH 504
Course Title Industrial Relations and Labour Law
Credits 04
Course Objectives: An overview of the basic provisions of the laws concerning Factories, Wages,
Bonus and Trade Union Act.

Syllabus
Unit Course Contents Lectures
1 Introduction: Meaning, Nature, Objective and Significance of Industrial
Relation, Approaches to the study of Industrial Relation, Causes and 08
Effects of Poor Industrial Relation, Suggestion to improve Industrial
Relations.
2 Growth of Trade Unionism: Trade Union Theories, Need, Objectives and
Functions of Trade Union, Historical Development of Trade Unions in 08
India, Obstacles in the Growth of Strong Trade Unionism, Salient
Features of Trade Union Act, 1926
3 Industrial Disputes: Meaning, Forms, Causes and Consequences of 08
Industrial Disputes, Industrial Disputes Act, 1948.
4 Collective Bargaining: Concept, Significance and Types of Collective
Bargaining, Conditions for Collective Bargaining, Factors Influencing 06
Collective Bargaining, Collective Bargaining in India.
5 Labour Laws: Salient Features of Factories Act, 1948; Payment of Wages 10
Act, 1936; Minimum Wages Act, 1948.

Suggested Readings
Book Author’s Name Publisher
Industrial Law N. D. Kapoor Sultan Chand and Sons
Labour Laws Kulshrestha Uppal Pub House
Semester Fifth
Course Code BCH 505
Course Title Audit Technique and Procedures
Credits 04
Course Objectives: The course aims at familiarization the students with the various principles of
Auditing.

Syllabus
Unit Course Contents Lectures
1 Introduction: Definition and Objectives of Auditing, Classification of Audit,
Preparation Before the Commencement of New Audit, Audit Note Book and 08
Audit Working Papers, Basic Principles Governing an Audit.
2 Vouching: Concept, Objectives and Importance of Vouching, Vouchers and
Points to be Noted Therein, Vouching of Cash Receipts and Cash Payment 08
Transactions, Vouching of Purchase Book and Purchase Return Book, Sales
Book and Sales Return Book
3 Verification and Valuation of Assets: Meaning, Rationale, General Principles
of Verification and Valuation, Distinction Between Verification and
Valuation, Auditor’s Position as Regards Valuation of Assets, Verification and 08
Valuation of Fixed Assets, Current Assets and Investments.
4 Company Auditor: Appointment, Qualifications, Disqualifications,
Remuneration and Removal of a Company Auditor, Rights, Duties and 08
Liabilities of an Auditor – Legal Provisions under the Companies Act and
under the Decisions of Legal Cases.
5 Audit Report: Meaning, Scope, Contents and Importance of Audit Report,
Essentials of Good Audit Report, Types of Audit Report, Audit Report and 08
Audit Certificate, Consideration for making Qualification in Audit Reports,
Specimen of Audit Reports.

Suggested Readings
Book Author’s Name Publisher
Auditing P Parthasarthy Vrinda Publications Pvt. Ltd.
Fundamentals of Auditing S K Basu Pearson Education India
Semester Fifth
Course Code BAC 507
Course Title Performance Management
Credits 02
Course Objectives: The objective of the course is to acquaint students with basic practices and
skills enhancing performance levels.

Syllabus
Unit Course Contents Lectures
1 Introduction to Performance Management System: Definition,
concerns and scope - Historical developments in Performance
Management – Performance appraisal Vs. performance management -
04
performance management Vs. Human resource management -
processes for managing performance - Essence and Implications of
Performance Management-critical appraisal
2 Performance Management Process: Performance planning Setting
objectives - Organizational and individual performance plans -
Components of Manager’s performance and development plan - setting
04
mutual expectations and performance criteria.
3 Implementing Performance Management: Strategies for effective
implementation of performance management-Top Management 04
agreement commitment and leadership, Building Performance oriented
Work culture. Factors affecting effective use of performance
management-Corporate culture, alignment, Review and update
4 Reward for Performance: Reward System, Components of Reward
System, Objective of Reward System, Linkage of performance 04
management to reward and compensation System Performance
Management Pitfalls and Remedies, Recognizing the problems and
Pitfalls, Limitations, Shortcoming or efficiencies of performance appraisal,
Guideline for performance appraisal and good practices
5 Ethics in Performance Management: Ethical Performance
Management Defined, Objectives and Significance of Ethics in
performance Management, Ethical issues and dilemmas in Performance
04
Management, Ethical Strategies in Performance management,
Performance Management in Multinational Corporations

Suggested Readings
Book Author’s Name Publisher
Performance Management A.S. Kolhi & T. Deb,
 Semester Sixth
Course Code BCH 601
Course Title Indirect Tax Laws
Credits 04
Course Objectives: The objective of the course is to acquaint students with basic practices and
rules of indirect taxation.

Syllabus
Unit Course Contents Lectures
1 Introduction to Indirect Taxes: Meaning, Characteristics and Features of
Indirect Tax, Advantages and Disadvantages of Indirect Tax, Constitution
of India and Indirect Tax, Types of Indirect Taxes- A brief introduction of 08
Central Excise Act, 1944, Customs Duty Act,1962, Central Sales Tax Act,
1956, VAT and Service Tax.
2 Central Excise Act,1944: Important Definitions, Nature and Scope of
Excise Duty, Classification and valuation of Excisable Goods, Procedure
of Registration, Assessment, Clearance of Excisable Goods, Exemption to 08
Small Scale Industries under the Act, Calculation of Excise Duty, CENVAT,
Administrative set up of Excise Duty.
3 Customs Duty Act, 1962: Important Definitions, Prohibition of
Importation and Exportation of Goods, Valuation for Customs Duty, 08
Import-Export Procedure, Export Promotion Schemes, Customs Duty
Authorities and their Powers, Penalties and Prosecutions.
4 Central Sales Tax Act,1956: Important Definitions, Inter-State Sale, Sales
Tax Liability, Declared Goods, Procedure of Registration, Computation of 08
Tax, Procedure of Assessment, Penalties and Prosecution.
Service5Tax: Salient features of Service Tax, Valuation of Taxable Services, Exemptions,
Exceptions to Exemptions, Scope and Future, Registration, Import and 08
Export of Services, Classification of Services, Filling of Return and Appeal.

Suggested Readings
Book Author’s Name Publisher
Income Tax Girish Ahuja Bharat Law House, Delhi; 2014
edition
Income Tax B B Lal Pearson Education India, 2010
Income Tax Singhania Taxmann; Forty Ninth edition
Income Tax S P Goyal Sahitya Bhawan Publications
Income Tax H C Mehrotra and S.C. Gupta Sahitya Bhawan Publications
Semester Sixth
Course Code BCH 602
Course Title Management of Services
Credits 04
Course Objectives: To understand the basics of service industry and its economic importance.

Syllabus
Unit Course Contents Lectures
1 Introduction to Service Management , Meaning and characteristics of
services; reasons for growth in schemes economy; need to study service
organisations ; marketing approaches to services, contribution of service 08
sector in Indian economy.
2 Framework for Studying Service Marketing, Status of marketing in service
sector; marketing strategy and marketing mix in services; services product
planning and development; the customer experience. 08
3 Tools for Marketers of Services, Creating and delivering services; costing and
pricing services; communicating and promoting services; improving services 08
quality and productivity.
4 Understanding Specific Services: Marketing banking service, tourism services,
consulting service and insurance services. 08
5 Trends in Management of Service Organisations, Consumer evaluation
process in services; managing the service quality; building a customer 08
oriented organisation; advertising strategies for services firms.

Suggested Readings
Book Author’s Name Publisher
Financial Markets and Dr. S. Gurusamy Tata McGraw Hill
Institutions
The Indian Financial System Dr. Bharti Pathak Pearson
Semester Sixth
Course Code BCH 603
Course Title Retail Management
Credits 04
Course Objectives: To understand the concept, process and management of retail business.

Syllabus
Unit Course Contents Lectures
1 Retailing And Retailers, Place Of Retailing In Marketing Mix, Retailing
Economical And Social Importance, Value Added By Retailing Economic
Justification, Size Of Retail Market, Operating Expenses And Profits. 08
Retailing in India. Classifying Retail Firms: Firm Of Ownership,
Operational Structure, Service And Price Orientation, Merchandise
Offering.
2 Type of Merchandiser, Single Line Store, General Store, Variety Store,
Departmental Store, Supermarket, Superstore, Combination Store, 10
Hypermarket, Discount Store, Warehouse Showroom, Catalogue Storing,
In Home Retailing, Telephone Retailing, Catalogue Retailing,
Direct Response Retailing, Wholesalers-Sponsored, Voluntary
Chain, Retailers -Sponsored Cooperative Chain, Manufacturers -
Sponsored Franchising System.
3 Retail Perspective, International Expansion- Growth Strategy,
Understanding the Retail Customer, Store Locations 08
4 Target Market Selection, Merchandise, Merchandise Planning and
Management, Merchandise Buying, Retail Pricing and Merchandise
Performance. Location, Size, Store Image, Design, Layout and Shop 08
Design, In Store Promotion, Credit and Collections, Front Office
Management: Personnel-Selection, Recruitment and Motivation.
5 Retail Marketing Communication, Servicing the Retail Customer, Supply
Chain Management. Growth of Shopping Malls, Factory Outlet, Discount 06
And Discount Malls, Power Retailer, Increasing Power Of Retailer Brand
V/S Manufacturer Brand, Green Retailing, e-Tailing, ethical and legal
issues in retailing.

Suggested Readings
Book Author’s Name Publisher
Retail Marketing Management David Gilbert Pearson India
Retailing Management Pradhan Swapna TMH Publications,
Text & Cases,2000
Semester Sixth
Course Code BCH 604
Course Title Corporate Governance
Credits 04
Course Objectives: To facilitate the students to have knowledge of the need for corporate
governance

Syllabus
Unit Course Contents Lectures
1 Evolution: Meaning of Corporate Governance, Corporate Governance
systems: obligations to society, investors, employees, customers and
managerial obligation. History of Corporate Governance. 08
2 CG committees and guidelines: working group on Company’s Act 1996:
Naresh Chandra Committee report Narayana murthy Committee report - 10
Irani Committee report.
3 Rights and privileges of shareholders: shareholder protection –
Grievance redressal process – investor problems and protection. 08
4 Corporate Governance Mechanism: Anglo ‐ American Model, German
Model, Japanese Model, Indian Model, OECD, emphasis on Corporate
governance, Ethics and Governance, Process and Corporate Governance 08
(Transparency Accountability and Empowerment)
5 Globalisation and Corporate Governance- Emerging Trends in Corporate
Governance. 06

Suggested Readings
Book Author’s Name Publisher
Retail Marketing Management David Gilbert Pearson India
Retailing Management Pradhan Swapna TMH Publications,
Text & Cases,2000
Semester Sixth
Course Code BCH 605
Course Title Security analysis and portfolio management
Credits 04
Course Objectives: To provide in depth understanding of the investment decision making and
portfolio management with reference to the corporate entity.

Syllabus
Unit Course Contents Lectures
1 Investment: Meaning, concepts of Investment, Goals of Investment,
types of investment. Mutual Funds: objectives, merits and types of 08
mutual funds, Institutional investment.
2 Concept of Hedging, Comparison of investment, Speculation, gambling
and hedging, approaches to investment analysis: economic analysis, 08
industry analysis, company analysis and Practical Problems based on
Profitability (EPS) Analysis.
3 Need for portfolio management, goals of portfolio management, types 08
of portfolio, Portfolio construction, efficient portfolio.
4 Evaluation of Portfolio Performance: Sharpe Model, Trynor’s Model, 08
Jensen’s Model, Portfolio Revision.
5 Risk Analysis, types of risks, computation of Standard Deviation, Beta, 08
Capital asset Pricing model and its application and limitations, Security
Market Line, SML vs. CAPM.

Suggested Readings
Book Author’s Name Publisher
Investment analysis and Prasanna Chandra McGraw-Hill
portfolio management
Security Analysis and portfolio Punithavathy Pandian Vikas Publishing House Pvt Ltd
management
Security Analysis and portfolio Nagrajan & Jayabal New Age Publishers
management
Semester Sixth
Course Code BAC 607
Course Title Environment and Global Competitiveness
Credits 02
Course Objectives: The objective of this paper is to help the students to acquire knowledge of
Global business.

Syllabus
Unit Course Contents Lectures
1 Measuring Competiveness: Defining Competiveness, Macro Economic 04
Indicators – Global Competitiveness Index – Pillars of competitiveness.
Michael Porter’s five force and competitive advantage theory. Indicators of
world competitiveness. Ranking of the current year and India’s position.
Changes in the top 5 rankings in last 3 year and lessons thereof
2 Globalization & Business: Overview of commercial geography. Impact of 04
geographical aspects on international business and business strategies.
Global dynamics: interplay of local, national, regional and worldwide forces
OECD / WEF/ G8 / G33. Economic, political, social, cultural, legal,
technological forces
3 Sustainable Competitiveness: Economic Growth – Problem or Solution? 04
-Growth, Free Markets, and Business Responsibility – The failure of
marketbased policies - Sustainable Production and Sustainable Products -
Sustainable Consumption - The Sustainable Competitiveness Index
framework.
4 Innovation Management : Reducing Uncertainty - Virtualizing the 04
Business Model to Drive Innovation, Agility, and Value Creation -
Globalization for Innovations
5 Global Strategy, Structure and Implementation: Country Evaluation 04
and Selection – Export and Import Strategies – Direct Investment and
Collaborative
Strategies.

Suggested Readings
Book Author’s Name Publisher
International Business, 6/E Hill and Jain The McGraw – Hill Companies