Bcom 1207

Program Name: Bachelors of Commerce
Program Code: COM-301
SCHEME & SYLLABUS

(Choice Based Credit System)
For
BCOM
(w.e.f. Session 2017-2020)
Program Code: COM 301
DEPARTMENT OF MANAGEMENT & COMMERCE
SCHOOL OF MANAGEMENT STUDIES & COMMERCE
RIMT UNIVERSITY, MANDI GOBINDGARH, PUNJAB

TABLE OF CONTENTS
S. No. Content Page

No.
1. Section 1: Vision and Mission of the University
2. Section 2: Vision and Mission of the Department
3. Section 3: About the Program
4. Section 4: Program Educational Objectives (PEOs), Program

Outcomes (POs) and Program Specific Outcomes (PSOs)
5. Section 5: Curriculum/ Scheme with Examination Scheme
6. Section 6: Detailed Syllabus with Course Outcomes

SECTION 1
Vision & Mission of the University
VISION
To become one of the most preferred learning places a center of excellence to promote and
nurture future leaders who would facilitate in desired change in the society.
MISION
• To impart teaching and learning through cutting edge technologies supported by the
world class infrastructure.
• To empower and transform young minds into capable leaders and responsible citizens
of India instilled with high ethical and moral values.
SECTION 2
Vision & Mission of the Department
VISION
The department aims to inculcate teaching, innovative thinking, and experiential learning
voyage by disseminating theory and practice of management thought to generate exceptional
management graduates who make a difference to our community both locally and
internationally. It aims at continuous improvement and development of our primary
stakeholder to intellectually evolve as a knowledgeable, research oriented, socially
responsible and productive citizen.
MISION
• To provide learners to develop their hard and soft skills by providing a stimulating,
intellectually challenging and engaging environment.
• To enable the students to acquire global competence through problem solving skills
and exposure to latest developments.
• Providing better understanding of the domain of study, including wider social issues,
corporate social responsibility and ethical decision making.
• To ensure continuous interaction of the students through MOU’s and collaborative

research projects.
SECTION 3
About the Program
An B.COM Program is an Outcome Based Education model,A 3 year, 6 Semester Full time
Program (preferably residential) program with a Choice Based Credit System (CBCS) and
Grading Evaluation System.The program comprises of foundational courses, core courses,
specialization electives courses, enrichment courses.
The suggestive curriculum takes the B.COM program to the next level in terms of
implementing Outcome Based Education and to develop management professionals who are
knowledgeable in their chosen domain, responsive to the environment and culture, unfailing
to the communities, ethical in all doings and with a global outlook and approach. These
objectives shall be achieved through very rigorous academic processes, updated and relevant
curriculum, extensive industry interaction and collaborations, sports and vibrant student
activities in a residential setting (preferably).
SECTION 4
Program Educational Objectives (PEOs), Program Outcomes
(POs) and Program Specific Outcomes (PSOs)
PROGRAM EDUCATION OBJECTIVES (PEOs)
PEO1 The Graduates to be acknowledged for their managerial competency, creativity &
innovation, integrity & warmth to domestic & global issues of social relevance.
Earn the trust & respect of others as inspiring, effective and ethical leaders,
managers, entrepreneurs, intrapreneurs and change agent
PEO2 The program will prepare Graduates to successfully integrate core, cross-functional
& inter-disciplinary aspects of contemporary management thought, models &
frameworks for application to provide solutions to real world business, policy
making & social issues in a dynamic world
PEO3 The Graduates will be geared up to engage in successful career pursuits covering
diverse domains in corporate, public policy, entrepreneurial ventures and pursue
lifelong learning
PEO4 The Graduates will acquire excellent communication skills, excel in cross-
functional, multi-disciplinary, multi-cultural teams, and be receptive to domestic &
global business environment to manage risk, change, risk, ambiguity and
complexity.
PROGRAM OUTCOMES (POs)
PO 1 Introduction : Introduces the student with Accounts, Commerce, Marketing, Management,

Economics, Environment etc.
PO 2 Practical Exposure: Allows the students to get practical exposure in the commerce
sector relating to use of Accounting & Commerce.
PO 3 Communication & Confidence: Build up the communication skills and confidence to face
the difficulties offered by corporate world.
PO 4 Decision Making Ability: Increases the decision making ability at both personal and
professional levels.
PO 5 Promotes Expertise: Prepares Students for better professional opportunities in their

career.
PO 6 Entrepreneurship Skills: Develops entrepreneurial competence among Students
PO 7 Comprehensive Approach: Strengthens their capacities in diversified areas of commerce

and industry aiming towards overall development of Students.
PO 8 Morality & Humanism: Enabling the student to act with morality and to follow ethical
practices both on personal & professional front.
PO 9 Coping Business Environment: Enabling the students how to cope with changing
Business Environment both Internal & External Business Environment.
PO 10 Perpetual Learning : Thus, after completing their graduation students develop a thorough
understanding of the fundamentals in Commerce and Finance
PROGRAMME SPECIFIC OUTCOMES
PSO 1 Future Prospects : Learners venture into Managerial positions, Accounting areas, Banking
Sectors, Auditing, Company Secretaryship, Teaching, Professor, Stock Agents,
Government Employment etc.
PSO 2 Professional Examinations : Enables learners to prove themselves in different
Professional examinations like CA, CS, CAT, GRE, CMA, MPSC, UPSC etc.
SECTION 5
Curriculum / Scheme with Examination Grading

Scheme
INDUCTION PROGRAM
Induction Program (Mandatory)

Duration 03 weeks
Frequency Induction program for the students to be offered right at the start of the first
year
Activities University Tour

Motivational Movies
Business Games/ Quiz Show
Expert talks
Meditation and Yoga sessions
Universal Human Values
Creative Arts (like Talent Hunt activities)
SEMESTER WISE SUMMARY OF THE PROGRAM: BCOM

S. No. Semester No. of Contact Hours Marks Credits
1 I 18 500 17
2 II 23 700 22
3 III 25 700 24
4 IV 32 800 30
5 V 30 800 30
6 VI 30 800 30
Total 158 4300 153

COURSE CATEGORY-WISE CREDIT DISTRIBUTION
S. No. Category Number of Credits Percentage

Weightage
1 University Core - -
2 University Open - -
3 Program Core 112 73.2%%
4 Program Elective 10 6.53%
5 Program Specialization - -
6 MOOCs - -
7 Project / Research Projects 5 3.26%
8 Thesis / Dissertation - -
9 Training / Internships/ Field Trips - -
10 Professional Skills 12 7.84%
11 Any Other (Fundamental) 14 9.15%
TOTAL CREDITS 153 100%

EXAMINATION GRADING SCHEME
Marks Percentage Grade Grade Point Qualitative Meaning

Range
80.00 – 100.00 O 10 OUTSTANDING
70.00 – 79.99 A+ 9 EXCELLENT
60.00 – 69.99 A 8 VERY GOOD
55.00 – 59.99 B+ 7 GOOD
50.00 – 54.99 B 6 ABOVE AVERAGE
45.00 – 49.99 C 5 AVERAGE
40.0 – 44.99 P 4 PAAS
0.00 – 39.99 F 0 FAIL
ABSENT AB 0 ABSENT
Percentage Calculation: CGPA*10

First Semester:
Subject Contact Credit Contac Evaluation Scheme Exam
Hours/Week t (% of Total Marks) Duration
Hours (Hours)
Code Title L T P CWA LWA MTE ETE Total
BCM 1101 Business Law-I 4 - - 4 4 16 --- 24 60 100 3Hrs
BCM 1102 Financial Accounting-I 4 - - 4 4 16 --- 24 60 100 3Hrs
BCM 1103 Computer Applications in 4 - - 4 4 8 8 24 60 100 3Hrs

Business
BCM 1104 Business Economics 4 - - 4 4 16 --- 24 60 100 3Hrs
BCM 1105 Integrated Project -1 - - 2 1 2 60 --- --- 40 100 ---
Total 16 - 2 17 18
L-- Lecture T-- Tutorial P---Practical
CWA Class work Assessment
LWA Lab work Assessment
MTE Mid Term Exam
ETE End Term Exam
Note: For Evaluation scheme see ordinance number 8 “Regulation for Academic
Evaluation” RIMT University.
SUBJECT TITLE: Business Law-I

SUBJECT CODE:BCM 1101
SEMESTER: I
CONTACT HOURS/WEEK: Lecture (L) Tutorial (T) Practical (P) Credit (C)
4 - - 4
Internal Assessment: 40
End Term Exam: 60
Duration of Exam: 3 Hrs
Instruction of Question Paper setter: The Question Paper should be divided into three parts. Part A
shall consist of 12 MCQ’s of 1 mark each . Part B shall consist of 6 short Questions of 4 marks each
out of which 3 Questions shall have internal choice & Part C shall consist of 3 long questions of 8
marks each out of which one question shall have internal choice.
Objective and outcome of course:
⚫ To develop understanding of the essential elements of contract law including formation,

termination, current issues/changes.
⚫ To intend to make students understand various Acts applicable in business.
Contents of Syllabus:
SECTION- I
Law of Contract (1872): Introduction to nature of contract, Classification, Offer and acceptance,
Capacity of parties to contract, Free consent; Consideration, Legality of object, Agreement declared
void, Performance of contract; Discharge of contract, Remedies for breach of contract.Introduction to
Sale of Goods Act.
SECTION –II
Negotiable Instruments Act (1881): Definition of negotiable instruments, Features; Promissory note, Bill
of Exchange ,Cheque; Holder and holder in the due course; Crossing of a cheque, types of crossing.
SECTION- III
Law of Partnership: Introduction, formation, rights duties, liabilities of partners, Salient Features of RTI
Act, The Consumer Protection Act (1886): Definition of consumer, Features, Grievance redressal
machinery.
Course outcome: On completion of this course, the student will be able to

CO1 BCM 1101.1 To provide knowledge of the fundamental legal framework governing
commerce, trade, and business in India.
To explain theoretical concepts of contract creation, performance,
CO2 BCM 1101.2
discharge, legal remedies for breach of contract, and other contract kinds
pertaining to trade, business, and industry.
CO3
BCM 1101.3 To comprehend legal agreements as well as a grasp of their legal rights
and obligations within a contract.
BCM 1101.4 To recognize the duties of different types of business organizations as
CO4
employers and their legal and financial structure.
Recommended Books:
N D Kapoor Element of Mercantile Law Sultan Chand & Sons

M C Kuchhal Business Law Vikas Publication Gulshan, Kapoor Business Law including C. Law
New Age International Pathak, Akhileshwar Legal Aspects of Business, Tata McGraw Hill
Education Bare
Acts:
Indian Contract Act, 1872; Sale of Goods Act 1930
SUBJECT TITLE: Financial Accounting-I

SUBJECT CODE: BCM 1102
SEMESTER: I
4 - - 4
End Term Exam: 60
Instruction of Question Paper setter : The Question Paper should be divided into three parts. Part A
⚫ To provide an understanding of the basic principles of accounting and their application in

business.
⚫ To make the student familiar with generally accepted accounting principles of financial
accounting and their applications in business organizations excluding corporate entitles.
.
SECTION- I
Introduction: Financial Accounting-definition and Scope, objectives of Financial Accounting, Accounting
v/s Book Keeping Terms used in accounting, users of accounting information and limitations of Financial
Accounting. Conceptual Frame work: Accounting Concepts, Principles and Conventions, Accounting
Standards-concept, objectives, benefits, brief review of Accounting Standards in India.
SECTION –II
Recording of Transactions: Voucher System;- Accounting Process, Journal, Ledger, Trial Balance
Subsidiary Books, Cash Book, Bank Reconciliation Statement. Depreciation: Meaning, need & importance
of depreciation, methods of charging depreciation (WDV &SLM).
.
SECTION- III
Preparation of Final Accounts: Preparation of Trading and Profit & Loss Account and Balance Sheet of sole
proprietary business,Introduction to Company Final Accounts: Important provisions of Companies
Act,1956 in respect of preparation of final accounts of a company. Computerised Accounting: Computers
and its application in accounting. Accounting software package (Tally)
Course Outcomes: On completion of this course, the student will be able to

CO1 BCM 1102.1 Familiarizing the students with the concepts and the accounting treatment pertaining
to dissolution of the partnership firm along with the insolvency of partners.
CO2 BCM 1102.2 Discover the fundamental concepts of terminology like "departmental
accounts,""inter departmental transfer,""branch accounting,""stock and debtors
system," as well as how they are treated in accounting.
CO3 BCM 1102.3 Gain knowledge about core concepts and terminology like hire purchase and
installment system along with theoretical understanding of leasing.
CO4 BCM 1102.4 Emphasize upon the topic and the varied components of royalty and the accounting
treatment of not for profit organizations.
Recommended Books:
1.Gupta, Ambrish, “Financial Accounting for Management: An Analytical Perspective”, Pearson
Education, New Delhi.
2. Khatri, Dhanesh, “Financial Accounting” Tata McGraw-Hill, New Delhi.
3. Horngren, Charles T., Sundem, Gart l, Elliot, John A. Philbrick, Donna R. ,“Introduction to
Financial Accounting”, Prentice Hall New Delhi.
SUBJECT TITLE: Computer Applications in Business

SEMESTER: I
3 - 2 4
End Term Exam: 60
Duration of Exam; 3 Hrs
Instruction of Question Paper setter: The Question Paper should be divided into three parts.
Part A shall consist of 12 MCQ’s of 1 mark each . Part B shall consist of 6 short Questions of 4
marks each out of which 3 Questions shall have internal choice & Part C shall consist of 3 long
questions of 8 marks each out of which one question shall have internal choice.
⚫ To develop skill among students in applications of internet in commerce education

⚫ To introduce MS Word,MS Exceland its applications
SECTION - I
Computer: Introduction, characteristics, Application and Classification of Computer, generation of

computer, Overview of Software and Hardware, Input and Output devices, Computer Memory:
RAM, ROM, Number System and its Inter Conversion Introduction to Operating System, DOS and
WINDOWS, Understanding the control panel, Opening and exiting Windows applications,
SECTION – II
Introduction to MS Word: Basic Features, Starting and exiting word, Creating Editing and Saving a
Word document, Inserting Pictures and Symbols, Working with text, creating a Table, Formatting
Documents, Previewing and Printing Documents. Introduction to MS Power Point: Power Point
Basics, Creating and Saving, Presentations, Inserting Pictures and Graphics, Inserting slides from
other Presentations, Slide Show View
SECTION – III
Introduction to MS Excel: Creating spread sheets by entering text formulas and numbers Making
Graphs in Excel, Sorting data in Excel, Basic introduction to Internal and its applications: Search
Engines and email.
Course outcomes: On completion of this course, the student will be able to
CO1 BCM
To provide knowledge about fundamental concept of computers including input
and output devices, computer languages, an operating system, use the Internet
1103.1
safely.
Illustrate the documentation using MS Word, exploring various menu options
CO2 BCM
and tools on the ribbon with formatting paragraph and working with tables.
1103.2
CO3 BCM
Describe working with worksheets in MS Excel by applying formula, functions
and performed graphs and charts on the created table.
1103.3
Creation of Power point presentation along with multimedia, animation and
CO4 BCM
transition effects.
1103.4
Recommended Books:
1. Microsoft Office 2000 Complete: BPB Publication.
2. Alexis Leon, Mathews Leon: Introduction to Computers with MS Office 2000, Tata McGraw
3. Implementing Tally: BPB Publication 4. PC Complete, BPB Publications
SUBJECT TITLE: Business Economics

SEMESTER: I
4 - - 4
End Term Exam: 60

⚫ To cover the area of economics commonly defined as microeconomics encompassing individual
parts of the economy such as individual firms or industries, individual consumers, and individual
products.
⚫ To providie an introduction to the economic theory with the basic concepts of microeconomics,
utility functions, production functions, demand and supply, & price determination.
SECTION-I
Nature and Scope of Micro Economics; Consumer equilibrium; Utility Approach: Law of
Diminishing Marginal Utility and Law of Equi-Marginal Utility; Indifference Curve Approach:
Consumer Equilibrium; Income. Price and Substitution Effect. Revealed Preference Theory; Meaning
of Demand and Its Types.
SECTION-II
Law of Demand; Derivation of Law of Demand. Elasticity of Demand: its measurement: Price,
Income and Cross Elasticities of Demand. Theory of Production Law of Variable Proportion: Total;
Average and Marginal. Physical Product; Production Possibility Curve, Marginal Rate of Technical
Substitution; Returns to Scale.
SECTION-III
Theory of Cost: Short and Long Period Costs, Concepts of Total Cost, Marginal and Average
Cost.Concept of Revenue: Total Revenue; Average Revenue; Relationship between Average and
Marginal Revenue and Elasticity of Demand: Break Even Analysis and Profit Forecasting in Short
Run. Equilibrium of Firm and Industry: Perfect Competition; Assumptions; Price Determination;
Monopoly; Concept; Assumption; Price Determination; Monopoly Power, Control and Regulation;
Discriminating Monopoly.
BCM 1104.1 Understanding of the concepts of law of Diminishing Marginal Utility , Law
CO1
of Equi Marginal Utility , Indifference Curve etc.
BCM 1104.2 Introduction to Law of Demand , Elasticity of Demand , Law of Variable
CO2
proportions & Returns to Scale .
BCM 1104.3 Understanding of the concepts of Cost , Revenue , Break Even Analysis &
CO3
Profit Forecasting .
BCM 1104.4 Introduction to Equilibrium of Firm & Industry , Perfect Competition &
CO4
Monopoly.
Recommended Books:
• Koutosoyianni’s : Modern Micro Economics
• Ahuja, H.L. : Advanced Economic Theory
• Stonies and Hague : A Textbook of Economic Theory
SUBJECT TITLE: Integrated Project-I
SEMESTER: I
- - - 2
End Term Exam: 40
⚫ To develop an in-depth understanding of academic theory

⚫ To intend to make students understand various report writing & presentation skills required in
business.
The students are required to carry out a project on any management subject and submit a
report
to be evaluated by the teachers of the institute and a presentation made to the entire group.
The project viva of BCM 1106 will be conducted by external examiner.
Course outcome: On completion of this course, the student will be able to
CO1 BCM 1105.1 To infuse the capacity of students to improve achievement, engagement,
retention and manage change through collaboration with others.
To provide an in-depth understanding of academic theory

CO2 BCM 1105.2
BCM 1105.3 To make student capable to have a comprehensive understanding of their

CO3
courses
IBCM 1105.4 To provide an environment where students can face directly the queries of
CO4
panel and answer in apt manner so that he can deal with outside business
environment
Second Semester:
Subject Contact Credit Evaluation Scheme Exam
Hours/Week Contac (% of Total Marks) Duration
Code Title L T P t hours CWA LWA MTE ETE Total (Hours)
BCM 1201 Business Communication-I 3 - - 3 3 16 --- 24 60 100 3Hrs
BCM 1202 Business Economics-II 4 - - 4 4 16 --- 24 60 100 3Hrs
BCM 1203 Corporate Accounting 3 - 2 4 5 16 --- 24 60 100 3Hrs
BCM 1204 Financial Management 3 - - 3 3 16 --- 24 60 100 3Hrs
BCM 1205 Banking & Operation 3 - - 3 3 16 --- 24 60 100 3Hrs

Procedures
BCM 1206 Business Statistics 4 - - 4 4 60 --- --- 40 100 ---
Total 20 - 4 22 23
MTE Mid Term Exam
ETE End Term Exam
SUBJECT TITLE: Business Communication-I

Lecture (L) Tutorial (T) Practical (P) Credit (C)

SEMESTER: II 3 - - 3
CONTACT HOURS/WEEK:
End Term Exam: 60
marks each out of which one question shall have internal choice

⚫ To provide fundamental knowledge and exposure to the concepts, theories and practices in the
field of communications. This course is designed to make student conversant with the basic
forms, formats and techniques of business communications.
⚫ To give student the exposure of all relevant communication theories so that they become a highly
confident and skilled writer
.
SECTION - I
Basic parts of speech: Noun, pronoun, verb, adjective, adverb, preposition, article, idioms, one word
substitution. Tenses: introduction, uses of present, past and future tense, Use of prepositions
conjunctions and interjections. Use of punctuations. Sentence Formation: simple compound and
complex formation, transformation of sentence: active and passive, affirmative and negative
interrogative and assertive.Direct and indirect speech. Correct word usage – Homonyms, antonyms
and synonyms.
SECTION - II
Business Communication – its meaning & importance. Barriers to effective Communication. Types of
communication – Verbal communication and non- verbal Communication Basic Model of
Communication: History of communication theory, Shannon and Waver‟s model of communication,
encoding and decoding, feedback, noise. Essentials of effective business communication – 7 C‟s of
communication.
SECTION - III
Business letter writing: need, functions and kinds, layout of letter writing, types of letter writing.
Business etiquettes: Email and net etiquettes, etiquette of the written word, etiquettes on the
telephone, handling business meetings. Importance of non-verbal communication.
Understand and apply communication theory

CO1 BCM 1201.1
BCM 1201.2 Display competence in oral, written, and visual communication

CO2
Understand how word choice, syntax, grammar and text structure may vary with
CO3 BCM 1201.3
context and purpose
Interact skillfully and ethically

CO4 BCM 1201.4
Recommended Books:
1.Wren & Martin, English Grammar and Composition, Sultan Chand & Sons.
2. Lesikar, Business Communication: Making Connections in a Digital World, McGraw Hill
3. S C Sharma, Shiv N. Bhardwaj, A Textbook of Grammar and Composition, Jawahar Book centre
4. Boove, Thill, Chaturvedi, Business Communication Today, Pearson Education.
5. Murphy and Hildebrandt, Effective Business Communication, Tata McGraw Hill Education.
6. Krizan, Buddy, Merrier, Effective Business Communication, Cengage Learning S. J McGraw, Basic
Managerial Skills for All, Prentice Hall of India.
SUBJECT TITLE: Business Economics-II

SEMESTER: II
4 - - 4
End Term Exam: 60

⚫ To provide students with a unified framework that can be used to analyze macroeconomic issues
such as flow of income and expenditure, national income, consumption function,
⚫ To analyse the theory of investments, interest rates determinants, inflation, monetary and fiscal
policies.
SECTION -I
Meaning, Nature and Scope of Macro Economics .
Some Concepts : Stock and flow variables, General and Partial Equilibrium, Static and Dynamic
analysis, Open and Closed Economy, Circular flow of Income and Expenditure.
National Income : Concepts, methods of measurement, difficulties and importance
SECTION –II
Theory of Income and Employment: Classical theory, Keynesian theory of output and employment.
Consumption Function : Meaning, determinants and importance. Theories of Consumption :
Absolute income hypothesis, Relative income hypothesis, permanent income hypothesis, life cycle
hypothesis.
Investment Theories : Meaning, types and determinants of investment, marginal efficiency of capital
and internal rate of return
SECTION– III
Theory of Multiplier: Static and dynamic multiplier, tax multiplier, balanced budget multiplier,
leakages from the multiplier.
Money: Functions and role. Quantity theory of money . Keynesian views about money and prices.
Inflation: Meaning and types of Inflation.
Stabilization policies : Monetary and fiscal policies
Couse outcomes:On completion of this course, the student will be able to
CO1 BCM 1202.1 Familiarizing the students with the concepts relating to macroeconomics and
national income.
BCM 1202.2 Discover the fundamental concepts of Theory of Income and Employment,
CO2
Consumption Function and theories of investment.
BCM 1202.3 Gain knowledge about core concepts and terminology like Static and dynamic
CO3
multiplier, tax multiplier, Keynesian theory etc.
CO4 BCM 1202.4 Emphasize upon the topic and the varied components of Inflation along with
its theories.
Recommended Books:
Ackley, G : Macroeconomic Theory, Macmillan, New York
Ahuja, H.L : Advanced Economic Theory
Koutsoyianni : Modern Micro Economics
Stonnies & Hague : A Textbook of Economic Theory.
Shapiro, Edward, Macro Economics, Mc Graw hills Edu.
D.N. Dwivedi, Managerial Economics, Mc Graw Hills Edu.
Mishra and Puri, Modern Macro Eco Theory
SUBJECT TITLE: Corporate Accounting

SEMESTER: II
4 - - 4
End Term Exam: 60

⚫ To make the student familiar with corporate accounting procedures and in-depth knowledge of
preparation of various accounts related to corporate field.
⚫ To introduce concept of Provisions and Reserves; Determination of Managerial Remuneration,
Accounting Software: Role of Computers in Accounting.
SECTION-I
Accounting For Share Capital Transactions - Issue of Shares at Par, at Premium and at Discount;
Forfeiture and Re-Issue of Shares; Redemption of Preference Shares - Statutory Requirements,
Disclosure In Balance Sheet. Issue and Redemption of Debentures: Issue of Debentures -
Accounting Treatment and Procedures; Redemption of Debentures; Conversion of Debentures into
Shares. Underwriting of Issues. .
SECTION-II
Preparation And Presentation of Final Accounts: Provisions and Reserves; Determination of

Managerial Remuneration; Appropriation out of Profits; Transfer of Profits to Reserves; Payment of
Dividend, Transfer of Unpaid Dividend to Investor Education and Protection Fund.
SECTION-III
Internal Reconstruction; Introduction to Holding and Subsidiary Companies, Valuation of Goodwill

and Shares. Computerised Accounting : Accounting Software: Role of Computers in Accounting.
Course outcomes:On completion of this course, the student will be able to
CO1 BCM 1203.1 To impart the skills related to Accounting For Share Capital Transactions
CO2 BCM 1203.2 To understand the Accounting Treatment and Procedures, redemption of
Debentures etc
CO3 BCM 1203.3 To make student aware about Preparation And Presentation of Final Accounts:
Provisions and Reserves
BCM 1203.4 To describe the Valuation of Goodwill and Share and role of Computers in
CO4
Accounting.
Recommended Books:
1 M.C. Shukla, T.S.Grewal & S.C.Gupta, Advanced Accounts,Sultan Chand&Company
Ltd.
2 R. L. Gupta & M. Radhaswamy, Company Accounts, Sultan Chand & Sons,
3 S.N. Maheshwari, Corporate Accounting, Vikas Publishing House.
4 T.P Ghosh, Accounting Standards and Corporate Accounting, Taxman‟s, New Delhi.
SUBJECT TITLE: Financial Management

SEMESTER: II
3 - - 3
End Term Exam: 60
questions of 8 marks each out of which one question shall have internal choice
⚫ To make Students equip themselves with topics in corporate finance.
⚫ To share knowledge about how finances are managed and their reflections on the fundamental
decisions to be taken by the corporate and finance world.
SECTION- I
Introduction: Scope of Financial Management, Traditional Approach; Modern Approach;
Objectives of Financial Management; Investment Decisions; Financing decisions; Profit
Maximization vs. Wealth Maximization, Sources of Long term Financing.
SECTION- II
Capital Budgeting: Meaning, importance and various techniques; Pay back methods; Post
Pay-back period; rate of return method; Net Present value method; Internal rate of return
method; Profitability index method. Cost of Capital: Introduction; measurement of cost of
capital; cost of equity shares; cost of preference shares; cost of debt; calculation of overall
cost of capital.
SECTION- III
Capital Structure: Introduction; capital structure decisions; NI approach; NOI approach; MM
approach; Traditional approach. Working Capital: Meaning, Factors affecting working capital
management and sources of working capital.
BCM 1204.1 Explain the basic concept of financial management, Objectives of Profit
CO1
Maximization & wealth Management and how to use the tools of financial
management to take business decisions.
CO2
BCM 1204.2 Explain the Factors affecting the capital structure and significant role of
Cost of Capital. Capital Budgeting Process along with its traditional &
modern techniques.
BCM 1204.3 Introduction to the concept of leverage , Trading on Equity & taking
CO3
decisions relating to Dividend.
BCM 1204.4 Estimate working capital Management of Business concern including Cash,
CO4
Inventory & Receivables.
Recommended Books:
1.Khan, M. Y. and Jain P. K. Financial Management, Text, Problems & Cases, Tata
McGraw Hill Company, New Delhi.
2. Maheshwari, S.N, Financial Management – Principles & Practice, Sultan Chand & Sons.
3. Prasanna, Chandra, Financial Management: Theory and Practice, Tata McGraw Hill.
3. Sheeba Kapil, Financial Management, Pearson Education.
4. Bhalla. V. K. Financial Management and Policy: Text and Cases, Anmol Publications Pvt.
Ltd.
SUBJECT TITLE: Banking & Operation Procedures

SEMESTER: II
3 - - 3
End Term Exam: 60
⚫ To give students an insight into functioning of a Modern Bank.

⚫ To introduce basic topics of banking and make student understand relationship between Banker
and Customer, Special Types of Bank Customers and other services rendered by commercial
banks in India.
SECTION-I
Organization and functions of a bank, Relationship between Banker and Customer: Services
rendered by banks; Definition of a customer: Relationship as a debtor and creditor; Banker as a
trustee; Obligation of a banker -obligation to honour cheque: Garnishee order: Attachment order
issued by income-tax authorities; Liabilities of a banker in case of wrongful dishonour of cheque;
Customer's Account with a Banker: Fixed deposit accounts, saving accounts, recurring
deposit accounts, current accounts: Opening of current and saving accounts: Operating the bank
accounts; Legal aspects; Entries in passbook: Closing of bank account; Insurance of bank deposits:
Free life insurance cover to saving bank account-holders
SECTION-II
Special Types of Bank Customers: Minor -legal provisions regarding guardianship of a minor:
Married women: Illiterate person; Lunatic; Trustee; Executor; Administrator; Customer's attorney;
Joint accounts of joint Hindu family, partnership, joint stock companies, club, societies, and charitable
institutes.
SECTION-III
Other services rendered by commercial banks in India-leasing, insuring, broking and
merchant banking. Bank Related Laws: Law relating to negotiable instruments, Law of limitation,
Special Recovery of Debts Due to Banks and Financial Institutions Act, 1932- SARFAEI Act. 2002,
Banking ombudsman, Anti money laundering. Relevant provisions of other laws affecting banking
operations and procedures in India. Ethics and Corporate Governance in Banks.
BCM 1205.1 To highlight the fundamentals of banking along with various legal and regulatory
CO1
aspects of banking operations with special focus on Banking Regulation Act, etc
CO2 BCM 1205.2 To give an overview of emergent trends in banking, facilitating a creative approach
towards the banking products and services.
CO3 BCM 1205.3 To emphasize on the concept of insurance and the regulatory framework concerned
inculcating a deeper view for risk management in the minds of student.
CO4 BCM 1205.4 To introduce various insurance plans and to present the students with technical
elements of insurance, such as financial analysis and valuation.
Recommended Books:
1. Tanna, M.L: Banking Law and Practice in India, Vol.I & II, India Law House, New Delhi.
2. Bare Acts regarding negotiable instruments, banking regulations, RBf, banking companies,
etc.
3. Gordon and Natrajan: Banking Theory: Law and Practice, Himalaya Publishing House, Delhi.
4. Varshney, P.M.: Banking Law and Practice, Sultan Chand & Sons, New Delhi
5. IIBF, "Principles and Practices of Banking", 2nd Edition, McMillian Publishers.
6. Paul and Suresh, "Management of Banking and Financial Services:, 2007, Pearson Education.
7. Sunderam and Varshney, "Banking Theory Law and Practices", 2004, Sultan Chand and Son
SUBJECT TITLE: Business Statistics

SEMESTER: II
4 - - 4
End Term Exam: 60
⚫ To understand statistics, how and when to apply statistical techniques
⚫ To make students well versed with decision making situations and how to interpret the results.
SECTION -I
Statistics: Definition, Importance & Limitation, Collection of data, classification and presentation of
frequency distribution. Measures of Central Tendency and Dispersion : Meaning and objectives of
measure of central tendency- arithmetic mean, median, mode, geometric mean and harmonic mean,
characteristics, applications and limitations of these measures; Measure of variation, range, quartile
deviation, mean deviation and standard deviation, coefficient of variation. Regression Analysis:
Introduction, Utility, Method of Least Squares, Coefficient of Regression, Standard Error of Estimate,
Coefficient of Determination. Correlation: Meaning of correlation, types of correlation positive and
Measurement of Correlation: Karl Pearson’s Coefficient of Correlation, Spearman’s Rank
Correlation.
SECTION – II
Time Series and Forecasting: Introduction, Components of Time Series Analysis, Measurement of
Secular Trend and Measurement of Seasonal Variations, Measurement of Cyclical Variations. Index
Numbers: Introduction, Price Index Numbers, Quantity Index Numbers, Choice of Base for
Computing Index Numbers.
SECTION- III
Interpolation and Extrapolation: Introduction, Utility, Assumptions, Methods of Interpolation,
Extrapolation (formulae used). Probability & Probability Distributions: Definition, Basic concepts,
Events and experiments, random variables, expected value Types of probability: Classical approach,
Relative frequency approach or empirical probability, Subjective approach to probability, Theorems
of probability: Addition theorem, Multiplication theorem, Conditional probability, Bays Theorem,
CO1 BCM 1206.1 Highlight the key terminology, concepts tools and techniques used in business
statistical analysis.
BCM 1206.2 To examine the concepts and practical application of concepts of correlation
CO2
and regression analysis.
BCM 1206.3 To facilitate the understanding of index numbers and time series analysis
CO3
along with real-world examples.
BCM 1206.4 To assess and apply the concepts of sample space and probability to solve practical
CO4
business problems.
Recommended Books :
• Sancheti and Kapoor V.K,Statistics Theory, Methods & Application,Sultan Chand
&Sons.
• R.P.Hooda, Introduction to Statistics, Macmillan.
• S.C. Aggarwal & R.K Rana, Basic Statistics for Economists: V.K. India.
• Lewin and Rubin, Statistics for Management, Prentice-Hall of India, New Delhi.
• S P Gupta Statistical Methods Sultan Chand.
• Beri, Business Statistics Tata Mc Graw Hill.
• Chandan J S,Statistics for Business and Economics Vikas Publications.
SUBJECT TITLE: Integrated Project-2
SEMESTER: II
- - 2 1
End Term Exam: 40

• To upgrade their presentation skills and increase their knowledge on latest managerial issues
• To keep the students aware of emerging issues in management and sharpen their analytical and
presentation skills.
report to be evaluated by the teachers of the institute and a presentation made to the entire
group. The project viva of BCM 1207 will be conducted by external examiner.
CO1 BCM1207.1 Demonstrate their capacity to improve achievement, engagement, retention and manage
change through collaboration with others.
CO2 BCM1207.2 To provide knowledge and requisite skills in different areas of management like human
resource, finance, operations and marketing to give a holistic understanding of a
business system.
CO3 BCM1207.3 To hone their presentation skills and increase their knowledge on latest managerial
issues. To upscale the students' presentation and analytical skills and increase their
knowledge on emerging management areas. To keep the students abreast of emerging
issues in management and at the same time improve their analytical and presentation
skills.
CO4 BCM1207.4 To get practical exposure on any emerging managerial area and give opportunity to the
students to apply theoretical and practical knowledge to analyse, present the current
scenario of the subject under study and provide solutions if any.
Third Semester:
Subject Contact Credit Evaluation Scheme Exam
Hours/Week Contac (% of Total Marks) Duration
t (Hours)
Code Title L T P Hours CWA LWA MTE ETE Total
BCM 2301 Business Mathematics 4 - - 4 4 16 --- 24 60 100 3Hrs
BCM 2302 Business Law-II 4 - - 4 4 16 --- 24 60 100 3Hrs
BCM 2303 Auditing Practices 4 - - 4 4 16 --- 24 60 100 3Hrs
BCM 2304 Financial Management-II 4 - - 4 4 16 --- 24 60 100 3Hrs

BCM 2305 Cost Accounting-I 4 - - 4 4 16 --- 24 60 100 3Hrs
BCM 2306 Business and Organization 3 - - 3 3 16 --- 24 60 100 3Hrs

Management
Total 23 - 2 24 25
MTE Mid Term Exam
ETE End Term Exam
SUBJECT TITLE: Business Mathematics

SUBJECT CODE: BCM2301
SEMESTER: III
4 - - 4
End Term Exam: 60
Duration of Exam:3 Hrs
⚫ To provides complete skill to understand basic function of Mathematics and their use in Business
and Finance.
⚫ After completing the course, student will be able to solve business and finance problems
SECTION-I
Matrices and Determinants: definition of matrix, equality of matrices, types of matrices, scaler
multiplications, operation on matrices, transpose of matrices, symmetric and skew symmetric
matrices, determinants- introduction, Minors & Cofactors, adjoint of a matrix, inverse of a matrix,
application of matrices in solving system of linear equations, using Cramer‟s Rule and matrix
inversion method .
SECTION-II
Sequences and series : Arithmetic Progression (A.P.). Arithmetic Mean (A.M.) Geometric
Progression (G.P.), general term of a G.P., sum of n terms of a G.P., Arithmetic and Geometric series
infinite G.P. and its sum, geometric mean (G.M.), relation between A.M. and G.M
SECTION-III
Differential calculus & Integration
• Continuity and differentiability, derivative of composite functions, chain rule, derivatives of

inverse trigonometric functions, derivative of implicit functions.
• Concept of exponential and logarithmic functions.
• Derivatives of logarithmic and exponential functions.
• Integration as inverse process of differentiation.
• Integration of a variety of functions by substitution, by partial fractions and by parts,
CO1 BCM 2301.1 Apply your understanding of algebra, matrices, calculus, and optimization to
the solution of business problems.
CO2 BCM 2301.2 Display the mathematical abilities needed in fields of commerce that involve
a lot of arithmetic, including finance and economics.
CO3 BCM 2301.3 Recognize the significance and worth of mathematical training, thinking, and
problem-solving methods across a wide range of fields.
CO4 BCM 2301.4 Realize and value how theory and applications are related, and comprehend
the crucial function math plays in all sectors of the corporate world.
Recommended Books:
Higher Engineering Mathematics by B.S.Grewal 43rd Edition 2014by B.S. Grewal

Advanced Engineering Mathematics Tenth Edition 2003by Erwin Kreyszig
Engineering Mathematics(Amie Diploma Stream)2007by H.K. Dass
SUBJECT TITLE: Business Law-II

SEMESTER: III
4 - - 4
End Term Exam: 60
⚫ To create the understanding of business law among students with its framework prevalent in the
country.
⚫ To understand Negotiable Instrument: Bills of Exchange, Promissory Note, Cheque and Rules
Regarding the Crossing of Cheque,Company Law.
SECTION - I
Contract Act: Definition, offer and Acceptance, Consideration, Capacity of parties, Free Consent,
Legality of Object, Performance and Discharge of Contract and Remedies for Breach of Contract.
Agent: introduction and basic concept, different types of mercantile agents, Bailment and Pledge,
Indemnity and Guarantee.
SECTION - II
Sale of Goods Act: Meaning, Formation of contract, Meaning of condition and warranties. Difference
between Transfer of Property and Possession, Rights of an Unpaid Seller. Negotiable Instrument:
Bills of Exchange, Promissory Note, Cheque and Rules Regarding the Crossing of Cheque. Dishonour
of cheque and liability of banker and drawer. Law of Insurance: Basic fundamentals and its Elements.
SECTION - III
Company Law: Incorporation of companies Memorandum of Association and Articles of Association

Membership of a company Prospectus, Issue of capital, Loans, investments, deposits and charges,
Meetings, Accounts and Auditors, Overview of Amalgamation, reconstructions, arrangements and
compromises Provision with respect to appointment and removal of Director, Meeting, Winding up by
court.
Note : Relevant Case Studies should be discussed in class.
BCM2302.1 To introduce basic concept of Performance and Discharge of Contract, Remedies for
CO1
Breach of Contract and different types of mercantile agent
BCM2302.2 To provide knowledge about Sale of Goods Act, Formation of contract, Meaning
CO2
of condition and warranties
BCM2302.3 To understand the essentials of Company Law and Incorporation of companies

CO3
BCM2302.4 To elucidate overview of Amalgamation, reconstructions, arrangements and

CO4
compromises
Recommended Books:
1.Majumdar A. K. and Kapoor G. K. ‘Company Law’ Taxmann Publishers

2.Bansal C. L. ‘Business Laws’ Taxmann Publishers
3.Singhania V. K. and Singhania K. ‘Direct Tax Laws and Practice’ Taxmann Publishers.
4. Chawla, Garg and Sarin ‘Mercantile Law’ Kalyani Publishers.
5.K.R.Bulchandani ‘Law and corporate law’ Himalya Publishing
SUBJECT TITLE: Auditing Practices

SEMESTER: III
4 - - 4
End Term Exam: 60
⚫ To help the students in understanding concepts and issues in Auditing and Secretarial Practice.
⚫ To Annual General Meeting, Extra Ordinary General Meeting, Director, Board and Committee
Meetings, Meaning and Types of Motions and Resolution, Minutes, Role of Company Secretary
before, during and after Meetings
SECTION -I
Auditing : Introduction, Meaning, Objectives, Basic Principles, Classifications, Advantages and

Limitations of Audit. Investigation, Difference between Audit and Investigation: Audit Program,
Audit Evidence, Internal Control, Internal Check and Internal Audit. Vouching : Definition Features,
Examining Vouchers, Vouching of Cashbook, Vouching of Trading Transactions. Verification and
Valuation of Assets & Liabilities Company Auditor: Qualifications and Disqualifications –
Appointment -Removal, Remuneration, Rights, Duties and Liabilities, Auditor’s Report.Contents and
Types Company Auditor Report Order (CARO).
SECTION -II
Secretarial Practice: Definition of Company Secretary, Qualification of Company Secretary,

Appointment, Dismissal, Duties & Liability for Offenses of Company Secretaries. Position & Role of
Company Secretaries, Company Secretary in Practice. Procedure for Statutory Meeting and its fate
under New Companies Act 2013.
SECTION-III
Annual General Meeting, Extra Ordinary General Meeting, Director, Board and Committee Meetings,
Meaning and Types of Motions and Resolution, Minutes, Role of Company Secretary before, during
and after Meetings.
Practical Work :a) Practical Work on Vouching and Audit Report Preparation. b) Preparing of
Minutes, Motions and Resolutions, Holding of Meetings.
Recommended Books:
1. Dinkar, P., “Principles and Practice of Auditing”,Sultan Chand and Sons, NewDelhi.
2. Gupta, K., and Arora, A., “Fundamentals of Auditing,” Tata Mc-Graw Hill, Publishing Co.
Ltd., New Delhi.
3. Ghatalia, S.V.: “Practical Auditing,” Allied Publishers Private Ltd., New Delhi.
4. Kapoor, N.D., “SecretarialPractice”Sultan Chand and sons.
5. Kuchal,M.C., “Secretarial Practice”, Vikas Publishing.
SUBJECT TITLE: Financial Management-II


SEMESTER: III 4 - - 4
CONTACT HOURS/WEEK:
End Term Exam: 60
Instruction of Question Paper setter : The Question Paper should be divided into three parts.

⚫ To offer the students relevant and actual knowledge of financial management that can be applied
in practice.
⚫ To build the capacity of making financial decisions and resolving financial problems.
SECTION- I
Financial Control: Concept, Objectives and Steps, Major Tools of Financial Control, Advantages
and Limitations of Financial control system. Time Value of Money: Compounding and
Discounting techniques- Concepts of Annuity and Perpetuity; Risk-return relationship. Types
of Risks.
SECTION- II
Operating and Financial Leverage: Their measure; Effects on profit, analyzing alternate financial
plans, combined financial and operating leverage. Trading on Equity. Dividend Policies: Issues in
Dividend Policies; Dividend Theories: Relevance and Irrelevance Theories, determinants of dividend
policy.
SECTION- III
Working Capital: Meaning, Concept, types of Working Capital, Significance of Working Capital, and
Operating cycle, various sources of finance to meet working capital requirements; financing
current assets: Strategies of financing (Matching, Conservative, and Aggressive policies
Management of Working Capital; Management of cash, Management of receivables, Management of
inventories.
CO1 BCM 2304.1 To Introduce major tools of Financial Control, advantages and limitations of
financial control system.
CO2 BCM 2304.2 Explain the operating and Financial Leverage and their measure
CO3 BCM 2304.3 Introduction to the concept types of Working Capital, Significance of
Working Capital
CO4
BCM 2304.4 Estimate working capital Management of Business concern including Cash,
Inventory & Receivables.
Recommended Books:
1. Khan and Jain, “Financial Management- Text and Problems” Tata McGraw Hill’.
2. I M Pandey, “Financial Management”, Vikas Publishing House.
3. Prasanna, Chandra, Financial Management: Theory and Practice, Tata McGraw Hill.
4. Bhalla. V. K. Financial Management and Policy: Text and Cases, Anmol Publications
Pvt.Ltd.
5. Maheshwari, S.N, Financial Management – Principles & Practice, Sultan Chand & Sons.
6. Shashi K Gupta, R.K Sharma:”Financial Management Theory & Practice”, Kalyani
Publishers.
SUBJECT TITLE: Cost Accounting-I

SEMESTER: III
4 - - 4
End Term Exam: 60

⚫ To help the students to acquire conceptual knowledge of cost accounting and elements of cost.
⚫ To gain knowledge of recent developments in costing and finally to have a general idea of cost
accounting record rules & standards.
SECTION – I
Introduction: Nature, Scope and Advantages of Cost Accounting, Installation of Costing System,
Difference between Cost and Financial Accounting, Classification of Costs. Preparation of Cost Sheet
Material: Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques.
Methods of Pricing Material Issues.
SECTION –II
Labour: Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time and
Overtime. Methods of Wage Payment and Incentive Plans, Labour Turnover.
Overheads: Collection, Classification, Allocation, Apportionment and Absorption of Overheads
(Primary and Secondary Distribution), Machine Hour Rate.
SECTION –III
Operation Costing, Service Costing, Cost Ledger Accounting, Integral Accounting, Reconciliation of
Cost and Financial Accounts.
BCM2305.1 Introduction to Cost Accounting, Different Elements of Cost, Enabling students to

CO1
prepare Cost Sheet.
BCM2305.2 Providing students in depth knowledge of various elements of Cost: Material, Labour
CO2
& Overheads.
BCM2305.3 Introduction to the various techniques of Cost Control including Cost – Volume &
CO3
Profit Analysis to enable them to take decisions.
BCM2305.4 Enable Students to prepare Budgets & make use of Budgetory Control & Standard
CO4
Costing, Reconciliation of Cost and Financial Accounts.
Recommended Books:
1 S.N. Maheshwari: Fundamentals of Costing, Sultan Chand and Sons, New Delhi.
2 Horngren, Foster, Datar: Cost Accounting- A Managerial Emphasis, Pearson.
3 Jawahar Lal & Seema Srivastava, Cost Accounting, TMH
4 Shukla, M.C,Grewal T.S. and Gupta M.P.:Cost Accounting: Text and Problem S. Chand & Co.
Ltd., New Delhi
SUBJECT TITLE: Business and organization management

SEMESTER: III
3 - - 3
End Term Exam: 60
⚫ To provide fundamental knowledge and exposure to the concepts, theories and practices in the
field of management.
⚫ To focuses on the basic roles, skills and functions of management, with special attention to
managerial responsibility for effective and efficient achievement of goals.
SECTION - I
Management: Concept, Nature, Importance; Management: Art and Science, Management as a
Profession, Management vs. Administration, Management Skills and Levels of Management.
Principles of Management, Scientific Management. Evolution of Management Thought:
Contribution of F.W. Taylor, Henri Fayol, Elton Mayo & Peter Drucker to the management thought.
Social responsibility of Managers and Ethics in Managing
SECTION -II
Introduction to Functions of Management., Planning: Nature, Scope, Objectives and significance of
Planning, Types of Planning, Process of Planning, Barriers to effective Planning. Management by
Objective: Meaning, Process, Benefits, Weakness. Organizing: Concept, Organisation Theories,
Forms of organization: Line, Functional and Line and Staff,Formal and informal organization,
Delegation of Authority: Authority and Responsibility, Span of Control, Departmentation:
Departmentation by function, Territory, Product/service, Customer group and matrix organization,
Centralization and Decentralisation.
SECTION -III
Staffing: Concept, Manpower Planning, Job Design, Recruitment & Selection, Training &
Development, Performance Appraisal. Directing: Concept, Direction & Supervision. Importance and
Limitations of Direction, Elements of Direction-Supervision, Motivation, Leadership and
Communication.
Coordination: Concept, Features, Importance and Limitations of Coordination. Internal and External
Coordination . Control: Concept, Features, Importance and Limitations of Control. Control Process.
Essentialsof a Good Control System. Techniques of Control. Relationship between Planning and
Control
CO1 BCM 2306.1 To make student aware about scope and functions of management familiarize
the Importance; Management concept of planning and the various types of plan
under it along with the concept of organizing and its different structures.
BCM 2306.2 To share the information about Functions of Management along with the
CO2
various aspects relating toselection and staffing, controlling and its need in an
organisation
BCM 2306.3 Evaluate the different aspects of organisation behavior and introducing the
CO3
meaning and practical use of the concept of perception and various
philosophies of learning.
CO4
BCM 2306.4 Highlighting the need, importance and the application of motivation and
leadership along with their theories.
Recommended Books:
1. Robbins, S.P., & Coulter, M.K., “Management”, Pearson Education Inc., New Delhi.
2. Gupta, Meenakshi, “Principles of Management”, PHI Learning Pvt. Ltd., New Delhi.
3. Koontz, H., Weihrich, H., & Aryasri, A.R., “Essentials of Management”, Tata McGraw-Hill, New
Delhi.
4. Ashwathapa, K. “Essential of Business Administration”, Himalaya Publishing House, Mumbai.
SUBJECT TITLE: Integrated Project-3
SEMESTER: III
- - 2 1
End Term Exam: 40
• To keep the students aware of emerging issues in management and sharpen their analytical
and presentation skills.
report to be evaluated by the teachers of the institute and a presentation made to the entire
group. The project viva of BCM 2307will be conducted by external examiner.
CO1 BCM 2307.1 To build a spirit of achievement, engagement, retention and manage change through
collaboration with others.
CO2 BCM 2307.2 To impart a detailed knowledge of academic theory and provide students an
environment for strong verbal communication skills
CO3 BCM 2307.3 To make student confident about comprehensive understanding of their courses
CO4 BCM 2307.4 To provide an environment where students can face directly the queries of panel and
answer in apt manner so that he can deal with outside business environment
Fourth Semester:
Subject Contact Evaluation Scheme Exam
Hours/Week Credit Contact (% of Total Marks) Duration
Hrs. (Hours)
Code Title L T P Internal External Total
Core Courses
BCM-2401 Cost Accounting 5 - - 5 5 40 60 100 3
BCM-2402 Operations Research 5 - - 5 5 40 60 100 3
BCM-2403 Theory & Practice of GST 4 - - 4 4 40 60 100 3
BCM-2404 Direct Tax Laws 4 - - 4 4 40 60 100 3
Elective Course
BCM-2405 Introduction to Financial 3 - - 3 3 40 60 100 3

Markets
Ability Enhancement Compulsory Courses
BCM-2406 Verbal Communication - - 4 2 4 60 40 100 3
BCM-2407 Production & Operation 3 - - 3 3 40 60 100 3

Management
Skill Enhancement Compulsory Courses
BCM-2408 Business Etiquettes & 4 - - 4 4 40 60 100 3

Corporate Grooming
Total 28 - 4 30 32

The breakup for internal evaluation (40 marks) is as follows:
1. Mid Semester Exams: 20
2. Assignment: 10
3. Attendance: 5
4. Class Participation: 5
SUBJECT TITLE: Cost Accounting

SEMESTER: IV
5 - - 5
End Term Exam: 60
⚫ To help the students to acquire conceptual knowledge of cost accounting and elements of cost.
⚫ To gain knowledge of recent developments in costing and finally to have a general idea of cost
accounting record rules & standards.
SECTION - I
Methods of Cost Determination: Job Costing, Batch Costing, Contract Costing, Uniform Costing and
Inter Firm Costing, Process Costing : Process Accounts , Process Losses & Gains , Equivalent
Production etc (including joint and by products)
SECTION –II
Techniques for Cost Control: Marginal Costing, Cost, Volume; Profit Analysis and Decision Making;
Differential Costing and Absorption Costing. Budgeting and Budgetary Control: Concepts,
Objectives, Limitations, Types of Budgets, Zero-base Budgeting.
SECTION –III
Standard Costing, Analysis of Variance. Contemporary Concepts: Activity Based Costing, Target
Costing, Life Cycle Costing
BCM2401.1 Introduction to Methods of Cost Determination like Batch Costing, Contract

CO1
Costing, Uniform Costing and Inter Firm Costing, Process Costing
BCM2401.2 Providing students in depth knowledge of Techniques for Cost Control i e Marginal
CO2
Costing, Cost, Volume,Differential Costing and Absorption Costing where these
techniques are used for Profit Analysis and Decision Making
BCM2401.3 Introduction to the Budgeting, Types of Budgets and Budgetary Control
CO3
BCM2401.4 To provide knowledge about Contemporary Concepts like Activity Based Costing,
CO4
Target Costing, Life Cycle Costing etc
Recommended Books:
1 S.N. Maheshwari: Fundamentals of Costing, Sultan Chand and Sons, New Delhi.
2 Horngren, Foster, Datar: Cost Accounting- A Managerial Emphasis, Pearson.
3 Jawahar Lal & Seema Srivastava, Cost Accounting, TMH
4 Shukla, M.C,Grewal T.S. and Gupta M.P.:Cost Accounting: Text and Problem S. Chand & Co.
Ltd., New Delhi
5 Kishore Ravi M: Cost and management Accounting, Taxmann
6 M.Y.Khan & P.K.Jain, Management Accounting, TMH
SUBJECT TITLE: Operations Research

SEMESTER: IV
5 - - 5
End Term Exam: 60
Duration of Exam : 3 Hrs

⚫ To acquaint the students with the applications of the operations research to business
⚫ To help student to grasp the significance of analytical approach to decision making and optimal
utilization the scarce resources of an organization.
SECTION – I
Introduction to Operations Research: Introduction, Historical Background, Scope of Operations
Research , Features of Operations Research, Phases of Operations Research, Types of Operations
Research Models, Operations Research Methodology, Operations Research Techniques and Tools ,
Structure of the Mathematical Model, Limitations of Operations Research
SECTION –II
Linear Programming: Introduction, Linear Programming Problem, Requirements of LPP,
Mathematical Formulation of LPP, Simplex Method: Introduction , Standard Form of LPP,
Fundamental theorem of LPP, Solution of LPP – Simplex Method
SECTION –III
Transportation Problem: Introduction, Formulation of Transportation Problem (TP), Transportation
Algorithm (MODI Method), the Initial Basic Feasible Solution, Moving Towards Optimality.
Assignment Problem: Introduction, Mathematical Formulation of the Problem, Hungarian Method
Algorithm.
Game Theory: Concept of Game, Games with Pure and Mixed Strategies, Saddle Point, Odds
method, Principle of Dominance, Sub Games method, Equal Gains Method.
BCM2402.1 Introduction to Operations Research & various tools & techniques.

CO1
Students will learn how to formulate Linear Programming Problem.
BCM2402.2 Solving Linear Programming Problems with Graphic & Simplex Method.
CO2
BCM2402.3 Enabling Student to make optimum utilization of Resources with the

CO3
Techniques of Assignment & Transportation Problems.
BCM2402.4 Enabling Student to face Business Competition with the technique of Game
CO4
Theory and Network Analysis.
Recommended Books:
1. Operations Research – An introduction 6th Edition , Taha H.A., Hall of India

2. Operations Research Techniques for Management 7th Edition, Kapoor V.K., Sultan Chand &
Sons
3. Operations Research 9th Edition, Kantiswarup, Gupta P.K. & Sultan Chand & Sons
Manmohan
4. Operations Research 8th Edition, Sharma S.D., Kedarnath, Ramnath & Company
5. Operations Research 2nd Edition, Bronson R, Shaum’s Outline Series
6. Quantitative Techniques in Management 3rd Edition , Vora N.D., Tata McGraw Hill co.
7. Principles & Application 3rd Ed, Shreenath L.S., PERT & CPM, Affiliated East-West Press
Pvt. Ltd.
8. Principles of Operations Research 2nd Edition, Wagener H.M., Prentice – Hall of India
SUBJECT TITLE: Theory & Practice of GST

SEMESTER: IV
4 - - 4
End Term Exam: 60
Duration of Exam : 3 Hrs
⚫ To give theoretical & Practical Knowledge of Goods and Services Tax & Procedures of its
application in India to the Student.
⚫ To share the information about Comprehensive structure of GST Model
SECTION – I
Tax Structure in India. Direct and Indirect Taxes, Overview of Goods and Services Tax. Goods and
Services Tax: Meaning, Nature & Scope; Taxes of Centre and State subsumed under GST.
Benefits and Limitations of GST.
SECTION –II
Registration procedure under GST. Comprehensive structure of GST Model: Australian Model,
Canadian Model, Kelkar Shah Model.
SECTION –III
Time and Value of Supply. Levy and collection of CGST/SGST. Classes of officers under GST, their
appointment and powers. Amendments and Cancellation.
CO1 BCM2403.1 Familiarizing the students with the concept of GST and its structure along
with the various functions performed by the Act.
BCM2403.2 Gain knowledge about the registration procedure under GST along with its
CO2
various models.
BCM2403.3 Emphasize upon the time and value of supply and the different powers held by
CO3
the GST council.
CO4
BCM2403.4 Acquire the basic knowledge of various terminologies pertaining to GST that
would aid in the return filing and payment of goods and service tax.
Recommended Books:
1. The Central Goods and Services Tax Act, 2017 of Ministry of Law and Justice (Legislative
Department)
12th April, 2017) published in The Gazette of India dated 12th April, 2017.
2. Taxmann’s GST Ready Reckoner Updated till 18th June, 2017.
3. Taxmann’s GST Manual-Enforced w.e.f. 1.7.2017.
4. GST Ready Reckoner by CA Kesha R Garg, Bharat Law House, Delhi.
SUBJECT TITLE: Direct Tax Laws

SEMESTER: IV
4 - - 4
End Term Exam: 60
shall consist of 12 MCQ’s of 1 mark each. Part B shall consist of 6 short Questions of 4 marks each
⚫ To give theoretical & Practical Knowledge of Income Tax Laws & Procedures in India to the
Student.
⚫ To understand concepts of Procedure for Assessment, Deduction of Tax at Source,Advance

Payment of Tax, Recovery of Tax and Refund of Tax
SECTION - I
Basic Concepts; Income, agricultural income, casual income, assessment year, previous year, gross
total income, total income, person.
Basis of Charges: Scope of total income, residence and tax liability, income which does not form part
of total income. Heads of Income: Salaries
SECTION –II
Heads of Income: Income from house property, Profit and gains of business or profession. Capital
gains; Income from other sources
SECTION –III
Clubbing and Aggregation of Income, Set-off and Carry Forward of Losses. Deduction under section
80C to 80U in Computing Total Income. Income Tax Authorities Procedure for Assessment,
Deduction of Tax at Source,Advance Payment of Tax, Recovery of Tax and Refund of Tax
CO1 BCM 2404.1 Acknowledging the students with the concept of direct taxes and various heads
under it with a practical approach towards the head Salaries.
CO2 BCM 2404.2 Emphasizing upon the other heads of income under the domain of direct taxes
with special focus on practical application of the concepts.
CO3 BCM 2404.3 Acquire the practical knowledge of various benefits/ deductions under the
Income Tax Act.
CO4 BCM 2404.4 Highlighting the role of income tax authorities and their various powers under
the Income Tax Act along with the basic knowledge of concepts such as
Appeals, penalties and refund.
Recommended Books:
• Singhania V.K.: Student’s Guide to Income Tax.
• Prasad, Bhagwati: Income Tax Law & Practice.
• Mehrotra H.C.: Income Tax Law & Account.
• Dinker Pagare: Income Tax Law and Practice.
SUBJECT TITLE: Introduction to Financial Markets


SEMESTER: IV 3 - - 3
CONTACT HOURS/WEEK:
End Term Exam: 60

⚫ To create understanding of financial services and various aspects of finance among students with
respect to trading at stock exchange.
⚫ To provide introduction about Financial markets and financial instruments
SECTION - I
Financial markets : Money market- meaning, constituents & function ; Money market instruments –
call money, treasury bills, and certificate of deposits, Commercial bills, and trade bills, Acceptance of
Bill, Discounting of Bill Capital markets – primary and secondary market ; Government securities
markets ; Role of SEBI - an overview and recent developments. Role of RBI, SEBI in Financial
Markets.
SECTION –II
Investment basics terms like need for investment, equity, derivative, mutual fund, depositories etc.
and various options available for investment. Securities, securities market and how one can invest in
securities and role of regulator - SEBI. Primary market, procedure for buying shares through IPO
Depository, dematerialization and Rematerialization of securities.
SECTION –III
Secondary Market Introduction, stock exchange, stock trading, products in the secondary, equity
investment, debt investment. Derivatives. Mutual funds and AMCs: Origin and growth of mutual
funds in India, Constitution of MFs: Sponsors, Trustees, Custodians and AMCs. Types of mutual fund
schemes debt mutual fund schemes, fixed maturity plans and Salient features of MF. Advantages and
disadvantages of mutual fund investment. Recent trend in mutual fund investment in India.
CO1 An overview of recent developments, constituents & function of Financial markets and
BCM 2405.1
Capital markets
CO2 To comprehend the need and concepts of various investment options thereby
BCM 2405.2
specifying the role SEBI in monitoring and governing the financial markets
CO3 To provide knowledge about recent trend in mutual fund investment in India and
BCM 2405.3
AMCs thereby enabling student understand the advantages and disadvantages of
mutual fund investment
CO4 Analysis of Merchant banking, venture capital investment and its benefits to
BCM 2405.4
organizations which makes students aware about the concepts of plastic money &
factors affecting use of plastic money in India.
Recommended Books:
1. Vasant Desai ‘Financial Markets and Financial Services’ Himalaya Publications
2. Gordon &Natarajan ‘Financial Markets & Services’ Himalaya Publications
3. M Y Khan ‘Financial Services’ Tata McGraw-Hill
4. V. A. Avdhani ‘Financial Services in India’ Himalaya Publications
SUBJECT TITLE: VERBAL COMMUNICATION

SEMESTER: IV
CONTACT HOURS/WEEK: Lecture (L) Tutorial (T) Practical (P) Credit I
- - 4 2
I
End Term Exam: 60
⚫ The students will be able to Communicate fluently
⚫ To develop all the skills in communication namely listening, speaking, reading and writing.
SECTION - I
Self Development and communication -SWOT Analysis:Concept of Self development,objectives of
self development, Interdependence between Self development and Communication, SWOT Analysis:
Basic elements of SWOT Analysis, Process of SWOT Analysis.
SECTION –II
Effective Presentation Skills: Goals of effective Presentation, stagefright, ways of delivering the
message, Basicprinciples, Physicaldelivery, vocal delivery, adapting the style of delivery, final phase,
visual aids. Speech writing: advantages and disadvantages of speech.
SECTION –III
Group Discussions: meaning,Purpose, Types, Importance of GD in Education and Learning,
Importance of GD in business, Importance of GD in selection Process, guidelines for GD, advantages
of GD.
Ways to communicate in different scenarios- job interview, business meeting, project

submission/proposal, formal and informal gathering.
To demonstrate his verbal and non-verbal communication ability through presentations

CO1 BCM
2406.1
To demonstrate his/her ability to write error free while making an optimum use of correct
CO2 BCM
Business Vocabulary & Grammar
2406.2
To distinguish among various levels of organizational communication and communication
CO3 BCM
barriers while developing an understanding of Communication as a process in an
2406.3
organization.
To stimulate their Critical thinking by designing and developing clean and lucid writing skills.
CO4 BCM
2406.4
Recommended Books:
1. Soft Skills- Know You and Know the World, Author-Dr.K.Alex.
2. Wren & Martin, English Grammar and Composition, Sultan Chand & Sons.
3. Lesikar, Business Communication: Making Connections in a Digital World, McGraw Hill
4. S C Sharma, Shiv N. Bhardwaj, A Textbook of Grammar and Composition, Jawahar Book centre
5. Boove, Thill, Chaturvedi, Business Communication Today, Pearson Education.
6. Murphy and Hildebrandt, Effective Business Communication, Tata McGraw Hill Education.
7. Krizan, Buddy, Merrier, Effective Business Communication, Cengage Learning S. J McGraw,
Basic Managerial Skills for All, Prentice Hall of India.
SUBJECT TITLE: Production & Operations Management

SEMESTER: IV
CONTACT HOURS/WEEK : Lecture (L) Tutorial (T) Practical (P) Credit I
3 - - 3
I
End Term Exam: 60

⚫ To make student learns various steps of product design, development, production, plant location,
storage, production planning and control.
⚫ To motivate students to apply concepts and principles of Productions Management to become
more effective professionals.
SECTION - I
Introduction to Production Management - Nature, Scope, Importance and Functions. Introduction of
Inventory Control, Static Inventory problem under risk. Dynamic Model under risk, policy
coordinated, Replacement with discount. .Delphi. Methods, Statistical Quality Control Technique.
SECTION –II
Introduction to purchasing, Functions of purchasing, procedure of purchasing, Selection Sources of
Supply, Negotiation with Suppliers. Work Study: Method study and time study, Work simplification.
Productivity linked incentives. Work Measurement - Elements – Performance Rating - Allowances -
Standard Time - Synthetic Time Standards – Work Sampling
SECTION –III
Production Order: Process Charts, Production Master Programmes, Operation & Route Sheets,
Breakdown of the Production Order & preparation of various Cards. Facilities Location & Layout –
Strategic importance - Factors affecting location & layout - Installation of facilities – Single location,
multi-location decisions.
CO1 BCM 2407.1 To know how manufacturing and service operations management has evolved
as a discipline and be able to describe the strategic considerations that have a
role in operational decisions.
To understand the philosophies and ideas underlying just-in-time, MRP, and
CO2 BCM 2407.2 inventory management approaches, and be able to recognise the constraints
and issues associated with actually using these techniques.
CO3 BCM 2407.3 To understand organisational structures, technology, operational activities, and
competitiveness relate to one another.
CO4 BCM 2407.4 Be able to think about the idea of process management and its practical
consequences;
Recommended Books:
• Mahadevan B, Operations Management : Theory and practice, 2nd edition, Pearson Education.
• Krajewski and Ritzman, Operations Management, 5th Education, Pearson Education
• Buffa & Sarin, Modern production/operations Management, 8th edition, John Wiley
• Chary, Production and Operations Management, Tata Mc Graw Hill
SUBJECT TITLE: BUSINESS ETIQUETTES AND CORPORATE GROOMING

SEMESTER: IV
4 - - 4
End Term Exam: 60
⚫ To introduce the concept and importance of business ethics and corporate governance
⚫ To know the facets of ethics management and the ethical, Indian ethos in Management
SECTION - I
Business Etiquette: The ABC’s of Etiquette, Developing a Culture of Excellence, The Principles of
Exceptional Work Behavior, The Role of Good Manners in Business, Enduring Words Making
Introductions and Greeting People: Greeting Components
SECTION –II
Cultural Differences and their Effects on Business Etiquette. BUSINESS ETHICS: Meaning –
Definition – Nature – Importance. ETHICAL VALUES: Work Ethics – Work Culture – Ethical
Theories – Ethical Values- Environmental Ethics – Consumer Protection
SECTION –III
CORPORATE GOVERNANCE: Meaning – Code of Corporate Governance – Audit Committee –

Corporate Excellence – Role of Independent Directors – Protection of Stakeholders – Corporate
Social Responsibility – Changing Roles of Corporate Boards with changing times – Corporate
Governance for Market capitalism
CO1 BCM-2408.1 To evolve various Soft skills, among students through debates, group
discussions etc so that will help them to be globally acknowledged.
CO2 BCM-2408.2 To teach Soft and critical and analytical skills to students that will help to
learn about business scenario.
CO3 BCM-2408.3 To make innovative, Utilize research and evolve ethical values among the
students.
CO4
BCM-2408.4 To develop critical thinking and creativity among the students.
Recommended Books:
1. Chakraborty, S.K., Management by Values, Oxford Univ. Press.

2. Balasubramanian, R., Corporate Governance, IIM Bangalore.
3. Laura P. Hartman, Perspectives in Business Ethics, Tata Mc Graw Hill.
Fifth Semester:
Hrs. (Hours)
Core Courses
BCM-3501. Business Environment 4 - - 4 5 40 60 100 3
BCM-3502. Data Analysis & 5 - - 5 5 40 60 100 3

Interpretation
BCM-3503. Financial Analysis for 4 - - 4 4 40 60 100 3

Decision Making
BCM-3504. Banking, Insurance & 4 - - 4 4 40 60 100 3

International Trade
Elective Course
BCM-3505. Industrial Laws 3 - - 3 3 40 60 100 3
BCM-3506. Entrepreneurship & Small 3 - - 3 4 40 60 100 3

Business
BCM-3507. Fundamentals of E- 3 - - 3 3 40 60 100 3
Commerce
BCM-3508. Gender Justice 4 - - 4 4 40 60 100 3
Total 30 - - 30 30

MTE Mid Term Exam
ETE End Term Exam
SUBJECT TITLE: Business Environment

SUBJECT CODE: BCM 3501 Lecture (L) Tutorial (T) Practical (P) Credit (C)
SEMESTER: V
CONTACT HOURS/WEEK: 4 - - 4
End Term Exam: 60
Instruction of Question Paper setter :The Question Paper should be divided into three parts. Part
A shall consist of 12 MCQ’s of 1 mark each . Part B shall consist of 6 short Questions of 4 marks
each out of which 3 Questions shall have internal choice & Part C shall consist of 3 long questions of
8 marks each out of which one question shall have internal choice.
Objective and outcome of course:.

⚫ To make students understand various social, political, legal and economic and other factors that
influence business in India
⚫ To enable them appreciate associated opportunities, risks and challenges and their relevance for
managerial decisions.
SECTION – I
Business & Social Environment: Meaning, Salient Features, Significance, Internal & External
Environment, Environment Scanning: Features, Process & Techniques, Social Responsibility of
Business, Ecological Environment Protection Act.
SECTION – II
Political & Economic Environment: Three Political Institutions: Legislature, Executive & Judiciary
Salient Features of Economic System: Basic Philosophies of Capitalism, Socialism & Mixed
Economy, Liberalization, Privatization & Globalization.
SECTION – III
Competition Act 2002: Features, Objectives, Objectives, Anti-Competitive Agreement, Abuses of
Dominance, Regulations of Combinations, Leniency Regulation.Foreign Exchange Management Act
1999 (FEMA): Features, Objectives, Application of The Act, FEMA Vs FERA. New Industrial Policy
& its Implication in India, EXIM Policy
CO1 BCM3501.1 Highlight the meaning of business environment along with the assessment of a
business's environment from a cultural, natural and social viewpoint.
BCM3501.2 To examine the economic and political elements of the business environment,
CO2
such as globalisation, privatisation, and liberalisation, under which a business
organisation operates.
BCM3501.3 To facilitate an in-depth analysis of the regulatory framework under which a
CO3
business functions and their implementation in the current scenario.
CO4
BCM3501.4 To assess the technological, legal and regulatory elements of the business
environment under which a business performs with a special emphasis on
government policies and intellectual property rights.
Recommended Books :
1. Dr Francis Cherunilam, ‘Business Environment Text & Cases’, Himalaya Publishing House
2. S.K. Mishra and V.K. Puri, ‘Economic Environment of Business’, Himalaya Publishing
House.
3. Paul Justice, ‘Business Environment- Text and Cases’, Tata McGraw Hill Publishing.
4. K. Aswathappa, ‘Essential of Business Environment’, Himalaya Publishing House.
SUBJECT TITLE: Data Analysis & Interpretation

SEMESTER: V
5 - - 5
End Term Exam: 60
Part A shall consist of 12 MCQ’s of 1 mark each. Part B shall consist of 6 short Questions of 4 marks
each out of which 3 Questions shall have internal choice & Part C shall consist of 3 long questions of
8 marks each out of which one question shall have internal choice
Objective and outcome of course:.
⚫ The course aims at equipping students with an understanding of the research process
⚫ To introduce tools and techniques in order to facilitate managerial decision making.
SECTION – I
Definition, Importance Scope of Research. Types of Research, Objectives of Research, Research
methods and Research methodology. Variables and Parameters. Research Design, Types of Research
Designs. Research and Market Research-Product Research, Advertisement and sales Promotion
Research, sales control Research.
SECTION – II
Basic statistics- Definition of statistics. Statistics Types. Measures of Central Tendency- Mean
Median and Mode. Dispersion Its Meaning, Types of Dispersion, Mean Deviation and Standard
Deviations, Coefficient of Variations.
SECTION – III
Simple correlation and Regression Analysis..Data, definition nature and scope. Types of data-
Primary and secondary data. Data Collection, editing, coding, Tabulation and cross Tabulation of data
Data presentation-Diagrammatic and Graphic methods of Presentation.
BCM3502.1 To make student understand various types of research and research methods
CO1
thereby making student grasp the relevance & scope of research
BCM3502.2 To impart the knowledge of statistics and various measures of central tendency
CO2
BCM3502.3 To provide students information about sampling, sample design, sample size , various
CO3
sampling techniques
BCM3502.4 To make student aware about steps involved in preparation of questionnaire and
CO4
various modes of data collection
Recommended Books :
1 C.R. Kothari: Research Methodology cases and Text, wiley eastern < new Delhi
2. S.P. Gupta statistics
3. Rigby Paul H.(1968) Conceptual Foundation of Business Research ,Wiley
SUBJECT TITLE: Financial Analysis for Decision Making

SEMESTER: V
4 - - 4
End Term Exam: 60
⚫ To create understanding of financial services and various aspects of finance among students with
respect to trading at stock exchange.
⚫ To provide information & application of Indian Accounting Standard & Managerial uses of
Funds Flow Analysis
SECTION – I
Financial Statements: Concept, Nature, Objectives of Financial Statements, Types of Financial
Statements; Limitations of Financial Statements; Analysis and Interpretation of Financial Statements:
Objectives, Types and Methods of Financial Statements Analysis : Comparative Statements, Common
size statements, and Trend analysis
SECTION – II
Ratio analysis : Meaning of Ratios, Classification of Ratios, Profitability ratios, Turnover ratios,
Liquidity ratios, Solvency ratios; Calculation and interpretation of the ratios; Advantage of Ratio
Analysis; Limitations of Accounting Ratios
SECTION – III
Fund Flow Analysis : Concept of Funds, Sources and Uses of Funds, Concept of Flow, Funds Flow
Statement, Managerial uses of Funds Flow Analysis, Statement of Changes in working Capital, Funds
Flow Statements. Cash Flow Analysis : Indian Accounting Standard – 3, Cash Flow Statement.
CO1 BCM3503.1 Demonstrate a comprehensive knowledge and understanding of concept of

financial statements and their types
BCM3503.2 Demonstrate advanced knowledge about different methods available for

CO2
analyzing the financial statements
BCM3503.3 Analyzing the financial data by using different financial tools to generate
CO3
relevant information for providing guidance to take effective decision
CO4
BCM3503.4 Able to understand the structure of responsibility accounting and its uses and
methods which helps to reduce cost and maximize profit
Recommended Books:
1. Vasant Desai ‘Financial Markets and Financial Services’ Himalaya Publications
2. Gordon &Natarajan ‘Financial Markets & Services’ Himalaya Publications
3. M Y Khan ‘Financial Services’ Tata McGraw-Hill
4. V. A. Avdhani ‘Financial Services in India’ Himalaya Publications
5. S Gurusamy ‘Financial Services & System’ Thomson Publications
SUBJECT TITLE: BANKING, INSURANCE & INTERNATIONAL TRADE

SEMESTER: V
4 - - 4
End Term Exam: 60

⚫ To give students an insight into functioning of a Modern Bank.
⚫ To introduce Innovations in Banking and s, Powers and Functions of IRDA
SECTION – I
Banking: Introduction, Types of banks, Functions, Central Banking: Functions and techniques of
credit control. Reserve Bank of India: Role and Functions. Commercial Banking in India; structure
and functioning; Role of Commercial Banks in Economic Development.
SECTION – II
Innovations in Banking: Internet Banking, E-Banking, Mobile banking, Wholesale and Retail
Banking, Electronic Fund Transfer- (RTGS & NEFT) and Core Banking. India’s Foreign trade policy,
Composition and recent trends in foreign trade with special reference to India
SECTION – III
Insurance: Concept, Nature of Insurance, Functions of Insurance, Types of Insurance (Life and Non-
Life), Importance of Insurance, Principles of Insurance Contract-Features of Life and Nonlife
Insurance. Insurance and IRDA: IRDA Act 1999, Provisions, Duties, Powers and Functions of IRDA,
Composition and Grievance Mechanism and Insurance Ombudsman.
BCM3504.1 To explain them the fundamental terms used in banking.

CO1
To comprehend the fundamental ideas and operations of banking

CO2 BCM3504.2
BCM3504.3 To explain various types of insurance plans along with that the importance of contract
CO3
in Customers.
BCM3504.4 To help them to understand various agencies to guide international trade

CO4
practices.
Recommended Books:
• Seth, M. L. “Money, Banking and International Trade” Lakshmi Narayan Agarwal.
• Mishra, Jagannath “Money, Banking and International Trade” Thacker, Spink and
Company.
• Jain T. R. “Banking and Foreign Trade” V. K. Publications.
• Sunderam and Varshney, "Banking Theory Law and Practices", 2004, Sultan Chand and Son
• M N Mishra, S B Mishra: Insurance Principles & Practice, Sultan Chand and Sons.
SUBJECT TITLE: Industrial Laws

SEMESTER: V Lecture (L) Tutorial (T) Practical (P) Credit (C)
CONTACT HOURS/WEEK: 3 - - 3
End Term Exam: 60

⚫ To familiarize the commerce students with the understanding and provisions of laws related
employees’ compensation
⚫ To introduce features and benefits of various industrial laws
SECTION – I
The Employees Provident Fund & Miscellaneous Provisions Act, 1952: Definitions; Schemes
under the Act – Employees’ Provident Fund Scheme; Employees’ Pension Scheme, 1995; Employees’
Deposit linked Insurance Scheme. Employees State Insurance Act, 1948: Objects and Applicability
of the Scheme; Definitions: Personal Injury, Factory, Manufacturing Process, Wages, Partial and
Permanent Disablement; ESI Corporation, Standing Committee and Medical Benefit Council;
Contributions; Adjudication of Dispute and Claims, Benefits.
SECTION – II
The Payment of Bonus Act, 1965: Definitions – Accounting year, allocable surplus, available
surplus, employee, employer, establishments, salary or wage; determination of bonus, calculation of
bonus, eligibility for bonus, disqualifications for bonus, payment of minimum and maximum bonus,
set on and set off of allocable surplus, deductions of certain amounts from bonus payable, time limit
for payment of bonus.
SECTION – III
Payment of Wages Act, 1936: Definitions – Employed Person, Employer, Factory, Industrial or
other Establishment, Wages; Responsibility for Payment of Wages; Fixation of Wage Period; Time of
Payment of Wages; Mode of Payment; Deductions from Wages and Fines. Payment of Gratuity Act,
1972: Applicability and non- applicability of the Act; Definitions-employee, employer, continuous
service; payment of gratuity; forfeiture of gratuity; employer’s duty to determine and pay gratuity;
recovery of gratuity; penalties
CO1 BCM 3505.1 Understand the conceptual framework of Industrial Relations.
CO2 BCM 3505.2 Identify the heated issues which might take the form of disputes in the workplace.
CO3 BCM 3505.3 Elaborate the Concept, evolution, implementation & Challenges of
Worker’s Participation in Management
CO4 BCM 3505.4 Explain the concept, evolution and implementation of Collective
Bargaining
Recommended Books:
• Arun Monappa, Ranjeet Nambudiri and Patturaja Selvaraj (2012), “Industrial Relations
and Labour Laws”, 2nd Edition, New Delhi, TATA McGraw Hill.
• Padhi P.K. (2013), “Labour and Industrial Laws”, 2nd Edition, New Delhi, PHI
• Srivastava, S.C., “Industrial Relations & Labour Laws”, Vikas Publishing House (P) Ltd.
SUBJECT TITLE: Entrepreneurship & Small Business

SEMESTER: V
3 - - 3
End Term Exam: 60

⚫ To make student understand intricacies of business who intent to start their own enterprise.
⚫ To guide student s right from the idea generation to implementation of the idea.
SECTION – I
Introduction: Meaning, scope, need and significance; role and functions of entrepreneur in economic
development; economic, social and psychological need for entrepreneurship; characteristics, qualities
and pre-requisites of entrepreneur; Emergence of Entrepreneurial Class; Theories of Entrepreneurship.
Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship,
international entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship
SECTION – II
Family Business: Concept, structure and kinds of family firms ; Culture and evolution of family firm;
Managing Business, family and shareholder relationships ; Conflict and conflict resolution in family
firms ; Managing Leadership ,succession and continuity ; Encouraging change in the family business
system. Financing the Entreprenuerial business: Arrangement of funds; Traditional sources of
financing, Loan syndication, Consortium finance, role played by commercial banks, appraisal of loan
applications by financial institutions.
SECTION – III
Venture capital. Promotion of a Venture: Opportunities analysis; External environment analysis,
Economic, Social and Technological analysis; Competitive Factors: Legal requirements for
establishment of a new unit. Entrepreneurial Development programmes (EDP): role, relevance and
achievements; Role of government in organizing EDPs; Critical evaluation
CO1 BCM 3506.1 Explain role and functions of entrepreneur in economic development.
CO2 BCM 3506.2 Describing Family Business, Managing Business.
CO3 BCM 3506.3 Explain External environment analysis, Economic, Social and Technological
analysis.
Describing Need, Growth and development of women Entrepreneurship.
CO4 BCM 3506.4
Recommended Books:
1. Vasant Desai: Dynamics of Entrepreneurial Development and Management
2. Ramachandran K: Entrepreneurship Development
3. SS Khanka: Entrepreneurial Development
SUBJECT TITLE: Fundamentals of E- Commerce

SEMESTER: V
3 - - 3
End Term Exam: 60

⚫ To acquaint the students with E-Business in competing markets.
⚫ To understand the basic of traditional business system vs. E-commerce

SECTION – I
Internet and Commerce: Business operations; E-commerce vs. traditional business system;
Concepts b2b, b2c, c2c, Benefits of e-commerce to organization, consumers and society;
Limitation of e-commerce; Management issues with e-commerce.
SECTION – II
Applications for b2c : Process of shopping followed by Consumers on the internet; Impact on
disintermediation and re-intermediation. Changing Structure of Organisation – The Impact of
E-Commerce on Various Business Sectors such as Entertainment, Education, Health
Services, Publishing and Financial Services. SocioEconomic Impacts of E-Commerce
SECTION – III
Global Market; Strategies followed by traditional department stores; Products in b2c model;
travel tourism-services available Online; Real estate market; Online stocks trading and its
benefits; Online banking services. Application in b2b: Applications of b2b; Technological
changes in b2b.

CO1 BCM 3507.1 Explain traditional business system vs. E-commerce. Concepts b2b, b2c, c2c.
CO2 BCM 3507.2 Describing process of shopping followed by Consumers on the internet.
CO3 BCM 3507.3 Explain Online stocks trading; Online banking services.
Describing buyer-oriented market; supplier oriented market and intermediary-

CO4 BCM 3507.4
oriented market.
Recommended Books:
1. Bharti Baskar : Electronic Commerce, Mc Graw Hill
2. K. K. Bajaj & Debjani Nag : E-Commerce, Mc Graw Hill
3. Sushila Madan : E-Commerce, Taxmann
4. Ravi Kala Kota : Frontiers of E-Commerce
SUBJECT TITLE: GENDER JUSTICE

SEMESTER: V
4 - - 4
End Term Exam: 60
Instruction for Question Paper setter :The Question Paper should be divided into three parts.

⚫ To create about importance and role of women & child in society through the medium of
law.
⚫ To make understanding about of the problems and perspectives of women resulting in
grave injustice to them in various ways.
SECTION – I
The Concept of Gender - the Biological Distinction: Convention on Elimination of All
Forms of Discrimination against Women, 1979. Indian Constitutional Safeguards ,
Protection of Women from Domestic Violence
SECTION – II
Gender Justice and Personal Laws : Adoption and Guardianship Rights , Property and
Inheritance Rights, Rights of Maintenance, Uniform Civil Code towards Gender Justice
SECTION – III
Gender Related Crimes: Child Marriage , Prostitution and Trafficking , Female Foeticide ,
Sexual Harassment of Women at Home & Workplace.
CO1 BB 3508.1 To understand about various legal provisions which deal with welfare of
women and children in India
CO2 BB 3508.2 To develop legal reasoning and skills amongst the students to analyse various
statutory provisions relating to development of women in India
CO3 BB 3508.3 To develop critical and analytical thinking among the students with regard
child welfare legislations
CO4
BB 3508.4 To have knowledge about the interrelationship that exists between the laws
dealing with gender justice and constitution of India
Recommended Books:
1. S.C. Tripathi: Law Relating to Women and Children
2. S.R. Myneni: Women and Law
3. M.S. Nijjar and Manpreet Kaur: Law Relating to Property Rights of Hindu Women
4. Mamta Rao: Law Relating to Women and Children
5. C. Walikhanna & Nandita Rao : S.C. & H.C. Judgments Relating to Women & Children
6. Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013
7. Prohibition of Child Marriage Act, 2006
8. Report of the Committee on the Status of Women (Govt. of India) Chapter IV & Section IV:
Gender Conclusions & Recommendations
Sixth Semester:

Hrs. (Hours)
Core Courses
BCM 3601 Strategic Management 4 - - 4 5 40 60 100 3
BCM 3602 Contemporary Accounting 4 - - 4 5 40 60 100 3
BCM 3603 Human Resource 4 - - 4 4 40 60 100 3

Management
BCM 3604 Management Information 4 - - 4 4 40 60 100 3
System
Elective Course
BCM 3605 4 - - 4 3 40 60 100 3

Consumer behavior
BCM 3606 Business Leadership Skills 3 - - 3 4 40 60 100 3
BCM 3607 Research Project 3 - - 3 3 40 60 100 3

Indian Economic 4 - - 4 4 40 60 100 3
BCM 3608
Problems
Total 30 - - 30 30

MTE Mid Term Exam
ETE End Term Exam
SUBJECT TITLE: Strategic Management

SEMESTER: VI
4 - - 4
End Term Exam: 60

⚫ To enable students conversant with a set of management guidelines which specify the firm’s
product-market position
⚫ To introduce the directions in which the firm seeks to grow and change the competitive tools it
will employ, the strengths it will seek to exploit and the weaknesses it will seek to avoid.
SECTION - I
Definition, nature, scope, and importance of strategy & strategic management; Strategic decision-
making. Process of strategic management and levels at which strategy operates. Defining strategic
intent: Vision, Mission, Business definition, Goals and Objectives.
SECTION - II
Environmental Appraisal—Concept of environment, components of environment (Economic, legal,
social, political and technological). Environmental scanning techniques- ETOP, QUEST and SWOT
(TOWS).Internal Appraisal – The internal environment, organizational capabilities in various
functional areas and Strategic Advantage Profile. Balanced scorecard and key factor rating).
Identification of Critical Success Factors (CSF).
SECTION – III
Industry level analysis; Porters’ five forces model, Strategy implementation: Resource
allocation, Organist ion structure and systems in strategy implementation. Leadership and
corporate culture, Values, Ethics and Social responsibility, Strategic Evaluation & control:
Techniques of strategic evaluation.
CO1
To clarify the concepts of Strategy & Strategic
BCM 3601.1
Management Process & sharing brief of vision, Mission, Business definition,
Goals and Objectives of corporate houses with students such that they can relate
these concepts and enhance their skills to face the situation of the corporate world
CO2
Identify Critical Success Factors, Key Performance Indicators and Key
BCM 3601.2
Result Areas for organization & Methods and techniques of organizational
appraisal
CO3
To strengthen the potential of students by sharing concepts of Strategy
BCM 3601.3
implementation concerns & Procedural issues hence making students
understand the integration of functional plans and various techniques of
strategic evaluation& control such that their business analysis skills are
sharpen and students prove to be a successful corporate leaders.
.
To demonstrate the importance Corporate and Business level strategies such that
CO4 BCM 3601.4
student understand the changing business environment and cope with the dynamic
environment.
Recommended Books:
1. Kazmi A. ‘Business Policy & Strategic Management’ Tata McGraw Hill
2. Thomson & Strickland ‘Strategic Management: Concept & Cases’ Tata McGraw Hill
3. S. Reddy, Strategic Management by Himalaya Publication
4. Wheelen & Hungee ‘Strategic Management & Business Policy’ Addison- Wesley
5. Johnson & Scholes ‘Exploring Corporate Strategy’ Prentice Hall India
6. Jauch & Glueck ‘Business Policy & Strategic Management’ Tata McGraw Hill
SUBJECT TITLE: CONTEMPORARY ACCOUNTING

SEMESTER: VI Lecture (L) Tutorial (T) Practical (P) Credit (C)
CONTACT HOURS/WEEK:
4 - - 4
Internal
Assessment: 40
End Term Exam: 60

⚫ To make the student familiar with contemporary accounting procedures and in-depth knowledge
of preparation of various accounting standards.
⚫ To learn the principles related to corporate field,financial report, forenise accounting
SECTION – I
Accounting standards: Purpose, Historical perspective, Role of IASC in standardising accounting
practices, Development of Accounting Standards in India. Accounting Principles: Generally
Accepted Accounting Principles (GAAPs), their nature, scope, merits and limitations
SECTION – II
Indian Accounting Standards (AS) 1-32. Introduction to international financial reporting
standards (IFRS), convergence to IFRS.Price Level Accounting: Purpose, methods,
Benefits, Criticism & its adoption in India, Cash Flow Accounting: Concept, Main Features,
Benefits and Criticism
SECTION – III
Financial Reporting: Meaning, Objectives, Qualitative characteristics, Factors determining
reporting requirements, Reporting practices of Indian companies. Forensic Accounting –
Introduction – Historical Background, Essentials – Role of Forensic Accountant – Forensic
Accounting in India
CO1
BCM3602.1 In – Depth knowledge of GAAP’s, Accounting Standards in India & their
development including role of IASC.
CO2
BCM3602.2 Accounting Standards 1 – 32, IFRS, Price Level Accounting & Cash Flow
Accounting.
BCM3602.3 Implement Financial Reporting Practices of Indian Companies, Identifying
CO3
factors determining reporting requirements, Role of Forensic Accounting in
India.
BCM3602.4 Human Resource Accounting, Social Accounting & Environment Accounting
CO4
& its adoption in India.
Recommended Books:
1. L S Porwal. Tata McGraw-Hill Education, Jun 1, 2001.
2. Hendriksen, Irwin Professional Publishing; 5 Sub edition, 1991.
3. Accounting theory and practice / M.W.E. Glautier, B. Underdown Glautier, M. W.(Michel
William Edgard), 1932.
SUBJECT TITLE: Human Resource Management

SEMESTER: VI
4 - - 4
End Term Exam: 60

⚫ To provide an in-depth overview of the field of HRM, what are the roles and responsibilities of
HR professionals how the primary functions affect the broader business Strategy.
⚫ To study of Training and development concept and Performance appraisal system
SECTION – I
Introduction: Definition; Nature, Scope & Objectives; Need; Significance of Human resource
management. Manpower Planning: Definition, Objectives, Process, Factors affecting Manpower
Planning. Job Analysis: Meaning, Objectives, Uses, Process; Techniques and Problems.
SECTION – II
Recruitment: Meaning, Process, Sources, Methods. Selection: Meaning, Importance, Process. Tests
and interviews, placement and induction. Job changes - transfers and promotions.
SECTION – III
Training and development: concept and importance; identifying training and development needs;
evaluating training effectiveness. Career planning and development: Meaning, Objectives, Steps in
effective career planning. Performance appraisal system: nature and objectives; techniques of
performance appraisal; Differentiation between Performance and Potential appraisal.
CO1 BCM3603.1 Explain the fundamentals of Human Resource Management and study the evolution
of HRM.
CO2 BCM3603.2 Review various functions of HRM that smooth the progress of employee hiring viz.
planning, job analysis, recruitment and selection.
CO3 BCM3603.3 Recognize the role of T&D, career development and performance evaluation in
human resource development.
CO4
BCM3603.4 Scrutinize the functions of reimbursement management namely, wages and salary
administration, benefits and perks.
Recommended Books:
1. Rao V.S.P. Human Resource Management, Excel books
2. Monnappa and Saiyadan, Personnel Management, Tata Mcgraw Hill.
3. Dessler, Garg, Human Resource Management, Pearson education.
4 C.B. Memoria Personal Management Himalaya
5 K. Aswathappa Human Resource Management Tata McGrawHill
SUBJECT TITLE: Management Information System

SUBJECT CODE: BCM3604 Lecture (L) Tutorial (T) Practical (P) Credit (C)
SEMESTER: VI 4 0 0 4
CONTACT HOURS/WEEK:
End Term Exam: 60

⚫ To understand the concept of information and system and management information
system.
⚫ To study the Decision Making and MIS: Decision-Making, Simon’s Model.
SECTION – I
Information and System Concepts: Information: Definition; Types of Information (Strategic

Information, Operational Information); Information Quality; Kinds of Systems (Abstract and Physical
Systems, Deterministic and Probabilistic Systems, Open and Closed Systems, User-Machine
Systems); Human as an Information Processing System (Information Filtering, Human Differences in
Information Processing, Implications for Information Systems).
SECTION – II
Management Information Systems: Basic Framework & Importance of MIS; concept of MIS, Nature
and Scope of MIS, Characteristics & Functions of MIS.
Information System Processing Functions, Decision Support, Levels of Management Activities,
Organizational Functions; Classifications of MIS Decision Support System (DSS), Executive Support
System, Business Expert Systems (BESs)
SECTION – III
Decision Making and MIS: Decision-Making, Simon’s Model of Decision-Making, Types of
Decisions, Purpose of Decision-Making, Level of Management, Report Generation.
CO1 Highlight the meaning of Information System and the role of information
BCM3604.1 technology and decision support systems in business.
To examine and relate the basic concepts and technologies used in the field of
CO2
BCM3604.2 management information systems.
To facilitate managerial decision making using the concepts and techniques of MIS.
CO3
BCM3604.3
To assess the understanding of how various information systems work together to

CO4
BCM3604.4 accomplish the objectives of an organization.
Recommended Books:
. Management Information Systems, Goyal, D.P., Third Edition, Macmillan.
2. Management Information Systems, Oz, Effy, Thomson Press Indian Edition.
3. Management Information Systems, Kanter, J.,Third Edition, PHI.
4. Management Information Systems, Davis, Gordan B. & Olson, M.H, Second Edition
SUBJECT TITLE: Consumer Behavior

SEMESTER: VI
4 - - 4
End Term Exam: 60

⚫ To understand the various aspects of consumer behaviour, the external and internal
factors that influence consumer behaviour and to apply this understanding to the
development of marketing strategy.
⚫ To know about the personality theories,Reference groups: concepts, factors affecting
reference groups.
SECTION – I
Consumer behaviour: nature, scope & application. Consumer buying behaviour: consumer
decision making process (five step model), factors affecting buying behaviour. Consumer as
an individual: Consumer motivation: needs& goals, positive & negative motivation, types &
systems of needs hierarchy & trio of needs.
SECTION – II
Introduction to Personality: Theories, Product Personality, Perception: Concept and Elements
of Perception and Attitude with reference to consumer behavior. Consumer in social &
cultural setting: Reference groups: concepts, factors affecting reference groups.
SECTION – III
Family: Functions of family, Family decision making, Family Life Cycle social class & its
measurement Culture & sub culture: definition & influence
CO1 BCM3605.1 Remember the basic concepts, nature and importance of consumer behavior.
Investigate the various factors which influence consumer decisions.

CO2 BCM3605.2
BCM3605.3 Recognize the individual, group or organizations that how they make decisions
CO3
related to their buying behavior.
BCM3605.4 Comprehend the talented trends in the field of consumer behavior.

CO4
Recommended Books:
1. Schiffman & Kanuk: Consumer Behaviour, Pearson Education
2. Engel, Black Well, & Miriard: Consumer Behaviour, Dryden Press
3. Majumdar, R, Consumer Behaviour: Insights from the Indian Market, PHI Learning Pvt.
Ltd., New Delhi
4. Loudon, Bitta, Consumer Behaviour, Tata McGraw Hill, New Delhi
SUBJECT TITLE: Business Leadership Skills

SEMESTER: VI
3 - - 3
End Term Exam: 60
⚫ To understand the impact and importance of becoming a leader, effective leadership

behavior and styles.
⚫ To study the Developing teamwork: team leadership vs. solo leadership – advantages and
disadvantages of group work and team work.
.
SECTION – I
The nature and importance of leadership: The meaning of leadership. Leadership vs.
management, the Impact of leadership on organizational performance
Traits, Motives, and characteristics of leaders:
Personality traits of effective leaders’ leadership
motives-cognitive factors and leadership.
SECTION – II
Leadership styles: the leadership continuum: classical leadership styles – the boss-centered vs.
employee-centered leadership continuum – the autocratic participative free rein continuum- the
leadership grid styles
SECTION – III
Developing teamwork: team leadership vs. solo leadership – advantages and disadvantages of
group work and team work. Leadership development, succession and the future:
development through self-awareness and self-discipline – leadership development programmes.
CO1 BCM3606.1 Enlighten the nature and importance of leadership and their impact on
organization performance.
CO2 BCM3606.2 Analyze the dynamics of team leadership & group development.
CO3 BCM3606.3 Evaluate the skills and various development programmes.
CO4
BCM3606.4 Create the environment in the organizations through self awareness and self
development programmes.
Recommended Books:
1. Guest R, Hersey P & Blanchand K : Organizational change this Effective Leadership, Prentice Hall,
New Jersey, 1977.
2. Yukl GA : Leadership in Organization, Prentice-Hall, New Jersey, 1981.
3. E;ezmol A : The Dynamics of Inter-personnel Behaviour, John Wiley & Sons., Inc., New York,
1969.
4. Adair John : Effective Leadership, Rupa & co.
5. Davar, Rustom S : Creative Leadership, UBS Publishers‟ Distributors Ltd
SUBJECT TITLE: RESEARCH PROJECT

SEMESTER: VI
3 - - 3
Total: 100
Marks
• To keep the students aware of emerging issues in management and sharpen their analytical
and presentation skills.
The students are required to carry out a project on any management subject and submit a report
to be evaluated by the teachers of the institute and a presentation made to the entire group.The
project viva of BCM 3607 will be conducted by external examiner.
• CO1 • BCM3607.1 Demonstrate their capacity to improve achievement, engagement, retention and
manage change through collaboration with others.
• CO2 • BCM 3607.2 Get in-depth understanding of academic theory and preparation of high-quality
research projects pertinent to the field of study
• CO3 • BCM 3607.3 Develop Research aptitude
BCM 3607.4 Ability to support and participate in academic, government, and industrial research at
CO4
an internationally competitive level
SUBJECT TITLE: INDIAN ECONOMIC PROBLEMS

SEMESTER: VI
4 - - 4
Internal
Assessment: 40
End Term Exam: 60
Duration of Exam:3 HrsInstruction of Question Paper setter: The Question Paper should be
divided into three parts. Part A shall consist of 12 MCQ’s of 1 mark each . Part B shall consist of 6
short Questions of 4 marks each out of which 3 Questions shall have internal choice & Part C shall
consist of 3 long questions of 8 marks each out of which one question shall have internal choice.

⚫ To study the objective of this paper is to acquaint the students with the ability to understand the
features and issues of Indian Economy.
⚫ To know the Indian industrial sector growth and problems of Indian industry.
SECTION – I
Structure of Indian economy: the concept of economic system, nature of Indian economy, major
issues of development in Indian economy , problems of poverty ,malnutrition and inequalitites in
India , Problems pertaining to unemployment and rising prices, emergence of parallel economy,
inequality and economic power in India. HUMAN RESOUCES: demographic features of Indian
population, size and growth of population, occupational distribution of labour force
SECTION – II
ECONOMIC PLANNING: role of planning in economic development, review of planning experience
in India, problems of Indian planning, new economic policy. INDIAN INDUSTRIAL SECTOR:
growth and problems of Indian industry, current industrial policy, cottage and small scale industries,
agro based industries, industrial finance, public sector in India, privatization in India, current policy-
disinvestment and divestment
SECTION – III
BASIC ISSUES IN AGRICULTURE: role and nature of agriculture in India, trends in agriculture
production and productivity, green revolution and food security, agricultural price policy, rural credit
and rural indebted and subsidies (all these with particular reference to Punjab), natural resources,
economic development and environment degradation .
CO1 BCM 3608.1 To create concepts for the fundamental features of the Indian economy and its
resource potential.
To understand the significance of the planning efforts made by the Indian

CO2 BCM 3608.2 government and be familiar with the many goals, setbacks, and successes that
served as the cornerstone for subsequent planning and economic reforms.
CO3 BCM 3608.3 Analyze the progress and changing nature of the agricultural sector and its
contribution to the economy as a whole. Recognize that agriculture is the
cornerstone of economic growth and development.
CO4 BCM 3608.4 To explain the function, importance, and markets of foreign currency rates
and how they affect different economic sectors.
Recommended Books:
• Mishra, S. K. and Puri, “Indian Economy” Himalaya Publishers.
• Panagariya Arvind, “India: The Emerging Giant” Oxford University Press
• Datt, Ruddar and Sundharam, K. P. M.“Indian Economy”, S. Chand & Company Ltd.
• Kapila Uma, “Indian Economy: Performance and Policies”, Academic Foundation
• Anne O. Krueger, “Economic Policy Reforms and the Indian Economy”, The
University of Chicago Press.
• Jain T. R. “ Indian Economy” V. K. Publications

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Program Name: Bachelors of Commerce

Program Code: COM-301

SCHEME & SYLLABUS

Program Code: COM 301

DEPARTMENT OF MANAGEMENT & COMMERCE

SCHOOL OF MANAGEMENT STUDIES & COMMERCE

RIMT UNIVERSITY, MANDI GOBINDGARH, PUNJAB

Program Code: COM-301

S. No. Content Page

2. Section 2: Vision and Mission of the Department

3. Section 3: About the Program

4. Section 4: Program Educational Objectives (PEOs), Program

5. Section 5: Curriculum/ Scheme with Examination Scheme

6. Section 6: Detailed Syllabus with Course Outcomes

Program Code: COM-301

Program Code: COM-301

• To ensure continuous interaction of the students through MOU’s and collaborative

Program Code: COM-301

Program Code: COM-301

PROGRAM EDUCATION OBJECTIVES (PEOs)

Program Code: COM-301

PROGRAM OUTCOMES (POs)

PO 1 Introduction : Introduces the student with Accounts, Commerce, Marketing, Management,

PO 5 Promotes Expertise: Prepares Students for better professional opportunities in their

PO 6 Entrepreneurship Skills: Develops entrepreneurial competence among Students

PO 7 Comprehensive Approach: Strengthens their capacities in diversified areas of commerce

Program Code: COM-301

PROGRAMME SPECIFIC OUTCOMES

Program Code: COM-301

Curriculum / Scheme with Examination Grading

Induction Program (Mandatory)

Activities University Tour

Program Code: COM-301

SEMESTER WISE SUMMARY OF THE PROGRAM: BCOM

Total 158 4300 153

Program Code: COM-301

COURSE CATEGORY-WISE CREDIT DISTRIBUTION

S. No. Category Number of Credits Percentage

3 Program Core 112 73.2%%

4 Program Elective 10 6.53%

7 Project / Research Projects 5 3.26%

9 Training / Internships/ Field Trips - -

10 Professional Skills 12 7.84%

11 Any Other (Fundamental) 14 9.15%

TOTAL CREDITS 153 100%

Program Code: COM-301

EXAMINATION GRADING SCHEME

Marks Percentage Grade Grade Point Qualitative Meaning

80.00 – 100.00 O 10 OUTSTANDING

70.00 – 79.99 A+ 9 EXCELLENT

60.00 – 69.99 A 8 VERY GOOD

55.00 – 59.99 B+ 7 GOOD

50.00 – 54.99 B 6 ABOVE AVERAGE

45.00 – 49.99 C 5 AVERAGE

40.0 – 44.99 P 4 PAAS

0.00 – 39.99 F 0 FAIL

Percentage Calculation: CGPA*10

Program Code: COM-301