Savitribai Phule Pune University

Faculty of Commerce & Management

S Y B Com (Semester IV)
(Choice Based Credit System)
Revised Syllabus (2019 Pattern)

CORE COURSE – I
Subject: BUSINESS COMMUNICATION-II Course Code: 241
Total Credits: 04 (Theory 03 + Practical 01=04)

1. Objectives of the Course:

a. To understand the concept, process and importance of communication.
b. To acquire and develop good communication skills requisite for business correspondence.
c. To develop awareness regarding new trends in business communication.
d. To provide knowledge of various media of communication.
e. To develop business communication skills through the application and exercises.
Medium of Instruction: English
Unit Unit Title Contents Skills to be developed
No.
1 Report Writing Meaning and Significance; i. To understand the
and Internal Structure of Reports; Negative, Report Writing and
Correspondence Persuasive and Special Reporting- Internal
1. Informal Report – Correspondence.
Proposals; ii. To understand
2. Formal Reports; office
3. Project Report Correspondence.
4. Introduction and Essential iii. To study Import
elements of Report writing.( Export Trade
Reporting for a meeting) Correspondence
5. Organization of Press
Report.
6. Office Memo
(Memorandums)
7. Office Orders
8. Office Circulars
9. Form Memos or Letters
10. Press Releases
11. Import Export Trade

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 1

 Correspondence
2 Recent Trends in Internet: Email, Websites, Social To understand the Recent
Business Media Network (Twitter, Face Trends in Business
Communication book, LinkedIn, You tube, Communication
WhatsApp) , Google Doc, Google
Form, Google Sheet, Google Slide,
Google Class Room, Online
Conference, Video conferencing,
Meeting through Zoom App,
Google meet App ,Cisco Webex
meetings App.
3 Types and 1) Enquiry Letters i. To acquire the
Drafting of 2) Replies to Enquiry Letters fundamental
Business Letters 3) Order Letters knowledge about types
4) Credit and Status Enquiries of Business Letters
ii. To create ability
5) Sales Letters among the students for
6) Complaint Letters Drafting of Business
7) Collection Letters Letters
8) Circular Letters
4 Writing Formal 4.1 : Essential elements of mail, To understand the Writing
Mails and Blog Format of mail. Formal Mails and Blog
writing. 4.2 : Introduction and meaning of writing.
Blog, Writing a blog.

Teaching Methodology:
Topic Total Innovative Methods to Film Shows Project Expected Outcome
No. Lectures be used and A.V.
Application
1 12 Lecture, PPT Relevant Report Understanding of basic
Presentation You Tub writing knowledge of Report
Poster Presentation, Videos of Writing and Internal
Group Discussion, ,Relevant students
Correspondence and
Library visit ,Home slide show, meeting
Assignment ,Pre reading, online Import Export
Class discussion , library Video Correspondence
visit , internet resources, Short Film
case study Show
2 12 Pre reading, Class Relevant Project Learning the Recent
discussion, internet You Tub Report Trends in Business
resources, Lecture, Videos , on types Communication
Expert Lecture, PPT / Short Film of
Poster Presentation, Show, A.V Social
Group Discussion, Application Media

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 2

 Library /Home , online
Assignment ,Internal Video
Assignment, students
Seminar/Workshop
3 16 Lecture, PPT Relevant Writing To create ability
Presentation You Tub of any among the students for
Poster Presentation, Videos, one Drafting of Business
Group Discussion, PPT , AV Business Letters
Library visit ,Home Application letter
Assignment ,Pre reading, , Short Film
Class discussion , library Show ,
visit , internet resources Online
,case study Videos
4 08 Guest Lectures of Online Blog To create ability
eminent Personalities , Videos, writing among the students
Group Discussion, Relevant about Writing Formal
Library visit ,Home slide show
Mails and Blog
Assignment, case study
writing.

Total 48 Lecture, PPT Relevant - To create ability

Presentation Poster You Tub among the students
Presentation, Group Videos about Writing and
Discussion, Library visit ,Relevant Internal
,Home Assignment ,Pre slide show, Correspondence. Also
reading, Class discussion understanding the
, library visit , internet knowledge of Recent
resources Trends in Business
Communication.

References:
Sr. Title of Book Author/s Publication Place
No
1 Business Communication K. K.Sinha Galgotia Publishing New Delhi.
Company
2 Business Correspondence R. C. Sharma & Tata McGraw Hill New Delhi.
& Report Writing Krishan Mohan Publishing Co. Ltd.

3 Communication C.S. Rayudu Himalaya Mumbai

publication
4 Business Communication Asha Kaul Prentice Hall of New Delhi.
India
5 Business Communication Vasishth Neeru& Kitab Mahal Allahabad
Rajput Namita
6 Soft Skills Dr. Alex S.Chand Delhi
Publication

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 3

7 Essentials of Business Rajendra Pal & Sultan Chand & New Delhi.
Communication Korlahalli Sons
8 Managerial P. D. Chaturvedi & Pearson Delhi
Communication Mukesh Chaturvedi

Guidelines for completion of Practical’s:

1) At least three Practical’s should be completed during each semester by students in

consultation with subject teacher.
2) Practical should be based on visit as well as library assignments, Project based, Activity
based.
3) A subject teacher has special privileges to make the allotment of practical topics.
4) Students should discuss with the subject teacher at the time of selection of practical topics.
5) If a student fails to complete minimum number of practical’s, then the student shall not be
eligible for appearing at the practical examination.

***************************************************************

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 4

 CORE COURSE – II
Subject: CORPORATE ACCOUNTING-II Course Code: 242
Total Credits: 03

Preamble
In the modern economic environment the corporate sector is one of the major
contributors towards GDP of any country and is also one of the largest and fastest growing
sectors for providing employment opportunities. In the last decade the corporate sector has seen
a massive growth in economic terms i.e. the volume of turnover, income and expenses etc. and
also in terms of expansion of business across the globe. Accounting plays a vital role in this
growth and to ensure safeguard of the interest of the stake holders and the society at large. It is
therefore important to educate the students of commerce in the accounting practices adopted by
the corporate organizations.
Objectives of the course
1. To acquaint the student with knowledge of corporate policies of investment for
expansion and growth through purchase of stake in or absorption of smaller units.
2. To develop the knowledge among the student about consolidation of financial statement
with the process of holding.
3. To update the students with knowledge of the process of liquidation of a company
4. To introduce the students with the recent trends in the field of accountancy
Depth of the program – Fundamental Knowledge

Unit
Unit Title Contents Purpose Skills to be developed
No.
Calculation of Capital Profit, Revenue  Conceptual
profit, Cost of Control. Understanding of
Holding Preparation of consolidated Balance sheet Holding Company
1. Company of Holding Company with one subsidiary Accounts
Accounts only. Adjustment of intercompany  Practical Application
transactions, unrealized profit of stock. skills
 Analytical skills
Introduction , Meaning - Vendor and  Conceptual
Purchasing Companies- Purchase understanding on the
Absorption
Consideration, Accounting entries in the concept of Absorption
of
2. books of vendor Company and Journal of companies
Companies
entries and Preparation of Balance Sheet  Practical application
after Absorption in the books of skills in the process of

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 5

 Purchasing Company accounting for
Absorption
Meaning of Liquidation- Modes of winding  Conceptual
Accounting
up – understanding on
for
(a) Preparation of Liquidator final Liquidation of
3. Liquidation
statement of Account (b) Preparation of Companies
of
Statement of Affairs and Deficiency  Practical application
Companies
Account. skills
Introduction , Meaning , Objectives , Types
 Conceptual skills
of Forensic Accounting ,
Nature and key principles of forensic  Acquisition of
Forensic accounting knowledge about
4.
Accounting Ethical principles and responsibilities forensic accounting and
its implication.

Teaching Methodology
Topic Total Innovative Film shows and Project Expected
No. Lectures methods to be AV Applications Outcome
used
Developing
understanding on
accounting
1 14 Case Study ------- -------
procedure for
Holding
companies
Conceptual
understanding
You Tube and
,Practical
other online Case study
2 14 Case Study application skills
platforms for analysis
in the process of
videos
accounting for
Absorption
Case Study ,
Individual
Simulative
assignment
approach for
Preparation of Practical
mock
Charts , PPT understanding
liquidation of Online Videos for
3 12 for the format on Process of
an Indian cases
of Statement of Liquidation on
Company
Affairs and companies
based on
Deficiency
financial
Account.
statements

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 6

 Updation of
Online Videos on
Knowledge on
recent cases of Case study
4 08 Case Study recent advances
Forensic Analysis
in the field of
Accounting
Accountancy
References :

List of Books Recommended :-

1. Advanced Accounts: By M.C. Shukla & S.P. Grewal (S.Chand & Co. Ltd.)
2. Advanced Accountancy: By S.P. Jain & K.N. Narang ( Kalyani Publishers)
3. Advanced Accountancy: By R.L.Gupta & M. Radhaswamy (Sultan Chand & Sons)
4. Company Accounts: By S.P. Jain & K.L. Narang
5. Advanced Accounts: By Paul Sr.
6. Corporate Accounting: By Dr. S. N. Maheshwari & S.K. Maheshwari
7. Corporate Accounting: By Mukharji & Hanif

*********************************************

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 7

 CORE COURSE – IV
Subject: BUSINESS MANAGEMENT-II Course Code: 244
Total Credits: 03

Unit Unit Title Contents Skills to be developed

No.
1. Improving peoples’  Meaning, Importance and 1. Skills regarding how to
performance : Motivating the Theories of motivation motivate staff and other
staff
 Maslow’s Need Hierarchy members of the team.
Theory 2. Skills regarding retaining
motivational level
 Herzberg’s Two Factor
3. Understanding needs and
Theory
expectations of group
 Douglas MC Gregor’s members and meeting them
Theory of X and Y effectively.
 Ouchi’s Theory Z
 McClelland’s Theory
2. Organizing from front-  Meaning, Importance, 1. How to lead group
Leadership Skills Qualities and Functions of 2. Understanding followers
a leader and their views on various
 Leadership styles for organizational matters.
effective management 3. Conflict Management
 Contribution of Mahatma
Gandhi, Dr. Babasaheb
Ambedkar and Pt.
Jawaharlal Nehru in
leadership.
3. Achieving success at work :  Meaning and need of 1. How to coordinate group
Coordination and Control coordination and control efforts
 Techniques and 2. Minimizing resource waste
difficulties in 3. Skills to establish
establishing coordination coordination
and control between
 Steps in the process of departments.
control and it’s techniques
4. Emerging trends in Business  Corporate Social 1. How to introduce change
management Responsibility, 2. Significance of Disaster
 Corporate Governance Management
And Corporate 3. Importance and
Citizenship, implementation of CSR
 Disaster Management And 4. Importance of Corporate
 Management of Change Citizenship

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 8

 Teaching Methodology

Topic Total Innovative

Film shows and AV Project Expected
No. Lectures methods to be Applications Outcome
Used
Films how to motivate
PowerPoint Poster Students will
staff and various
Pre Present get an idea
1 12 theories of motivation
sentations, YouTube ation on about the basic
available on various
Videos motivation theories. motivational
digital platforms.
tools used in the
field of
management.
Documentaries and Student group Students will
PowerPoint
movies on leadership. activities which get an idea
2 12 Pre
Videos of great involve leadership about how
sentations, YouTube
leaders in the field of skills and qualities. leadership
Videos
trade and commerce influences
available on various organizational
digital platforms. success.
Documentaries and Poster Students will
PowerPoint
3 12 movies on Present understand the
Pre
coordination and ation on significance of
sentations, YouTube
control available on coordination and coordination
Videos
various digital control and control in
platforms. modern
business
management.
documentaries
PowerPoint Projects on various Students will
4 12
Pre emerging trends in come across
and
sentations, YouTube management various
Videos emerging trends
movies emerging in management.
trends in management
available on
various

References :-

 Management Theory & Practice - J.N.Chandan

 Essential of Business Administration - K.Aswathapa Himalaya Publishing House
 Principles & practice of management - Dr. L.M.Parasad, Sultan Chand & Sons - New Delhi
 Business Organization & Management - Dr. Y.K. Bhushan

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 9

 Management: Concept and Strategies By J. S. Chandan, Vikas Publishing
 Principles of Management, By Tripathi, Reddy Tata McGraw Hill
 Business organization and Management by Talloo by Tata McGraw Hill Business Environment
and Policy – A book on Strategic Management By Francis Cherunilam Himalaya Publishing
House
 Essentials of Management - Horold Koontz and Iteinz Weibrich - McGrawhills International
 Management Theory & Practice - J.N.Chandan
 Essential of Business Administration - K.Aswathapa Himalaya Publishing House
 Principles & practice of management - Dr. L.M.Parasad, Sultan Chand & Sons - New Delhi
 Business Organization & Management - Dr. Y.K. Bhushan
 Management: Concept and Strategies By J. S. Chandan, Vikas Publishing
 Principles of Management, By Tripathi, Reddy Tata McGraw Hill
 Business organization and Management by Talloo by Tata McGraw Hill
 Business Environment and Policy – A book on Strategic Management By Francis Cherunilam
Himalaya Publishing House

***********************************************************************

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 10

 CORE COURSE – V
Subject: ELEMENTS OFCOMPANY LAW-II Course Code: 245
Total Credits: 03

Depth of the program – Fundamental Knowledge

Objectives of the Program

1. To develop general awareness among the students about management of
company
2. To have a comprehensive understanding about Key managerial
Personnel of company and their role in Company administration.

3. To acquaint the students about E Governance and E Filling

under the Companies Act, 2013.
4. To equip the students about the various meetings of Companies and their
importance.
5. To make students capable of becoming good human resource of the
corporate sector.

Unit Purpose Skills

Unit Title Contents
No to be
developed
1 Management of Management of Company: To Equip the
Company 1. Board of Directors: Definition, Powers, Restrictions, students with
Prohibition on Board. procedure and
2. Director: Meaning and Legal position of Directors,. Types practices
of Directors, Related Party Transactions(Sec.188)
3. Appointment of Directors, Qualifications and
Disqualifications, Powers, Duties, Liabilities of Directors,
Loans to Directors, Remuneration of Directors

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 11

2 Key Managerial Key Managerial Personnel (KMP) (U/S 203) To have
Personnel (KMP) 1. Meaning, Definition and Appointments of Comprehensive
Managing Director, Whole Time Director, Manager, CS understanding
2.Company Secretary (CS)- Term of office/ Tenure of about the Key
appointment, Role of Company secretary Ma
3. Distinction between Managing Director, Manager and
nagerial Persons
Whole Time Director - Role (Powers, Functions of
above KMP) and CSR
4. Corporate Social Responsibility (CSR) [U/S 135] –
Concept who is Accountable, CSR Committee, Activities
under CSR,
3. Company Company Meetings: To acquaint
Meetings 1. Board Meeting – Meaning and Kinds students about
2. Conduct of Meetings - Formalities of valid meeting
[Provisions regarding agenda, notice, quorum, proxies,
voting, resolutions (procedure and kinds) minutes, filing of
resolutions, Virtual Meeting]
3. Meeting of Share Holders General Body Meetings, Types of
Meetings
A. Annual General Meeting (AGM), (Ss.96 to 99)
B. Extraordinary General Meeting (EOGM).(Sec.100)
4. Provisions regarding convening, constitution, conducting of
General Meetings contained in Ss.101 to 114
4. E Governance E Governance and Winding up of a Company To be able to
and Winding up 1. E Governance –meaning, Importance of E Governance appreciate the
Company 2.E Filing – Basic concept of MCA, E Filing emerging E
3. Winding –up: Meaning of winding-up, Dissolution of Governance and
company, Conceptual understanding of winding-up by the
E- filing under
Tribunal,
4.Compulsory winding-up, Members’ voluntary winding-up, the Companies
Creditors’ voluntary winding-up Act, 2013.
Learn the
winding up of
company.
[Note: Recent amendments in the Acts and relevant Landmark cases decided by
courts are expected to be studied]
Teaching Methodology

Topic Total Innovative methods Film shows Project Expected Outcome

No. Lectur to be used and AV
es Applications

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 12

 1 12 Document , PPT, You Tube Report, To Acquaint
Narration, , Survey about Review on knowledge and
Analysis, Company manageme maturity to
Managemen nt of understand
Article review
t company Company
. management.

2 12 Project making, , Use of Article To Acquaint with

jingles, slogan , Quiz You tube, review on knowledge and
Competition, Review of new role of key
, Interview with Movie Emerging managerial person
Company secretary issues in of the Companies
CSR of and Rules about
company CSR.
3 12 Street play, Case Case Recent To get training in
study, Poster Analysis, Laws and to various types
making, Mock valid salient of meeting and
AGM. meetings features of procedure.
meetings of
company.

4 12 Group Discussion, Film on E- Project on To enhance skills

Assignments on e- and
governance winding – up
governance and e-
procedure and of company knowledge about
filing,
case study of and E- the E- governance
Interview of lawyer
winding up governance of the company and
winding-up of the
company

Methods of Evaluations

Suggested Add on
Subject Internal Evaluation External Evaluation
Course

Unit – I Continuous Written Exam Seminar on legal

Evaluation,
aspects on starting
Business

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 13

 Unit – II Continuous Evaluation Written Exam Awareness program

Unit – III Continuous Written Exam Visit to IPR Websites

Evaluation,

Unit – IV Continuous Written Exam Awareness program

Evaluation,

Films how to Poster

PowerPoint Students will
motivate staff and
Pre Present get an idea
1 12 various theories of
sentations, ation on about the
motivation available
YouTube Videos motivation basic
on various digital
theories. motivational
platforms.
tools used in
the field of
management.
Documentaries and Student group Students will
PowerPoint movies on activities which get an idea
2 12 Pre leadership. Videos of involve leadership about how
sentations, great leaders in the skills and qualities. leadership
YouTube Videos field of trade and influences
commerce organizational
available on various success.
digital platforms.
Documentaries and Poster Students will
PowerPoint movies on Present understand
3 12
Pre coordination and ation on the
sentations, control available on coordination and significance
YouTube Videos various digital control of
platforms. coordination
and control in
modern
business
management.
documentaries Projects on various Students will
PowerPoint
a emerging trends in come across
4 12 Pre
nd
sentations, management various
YouTube Videos emerging
movies emerging
trends in
trends in
management.
management
available on
various
References :-

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 14

 Author/s Publication Place
Sr. Title of the Book
No.

1. The Companies Act with Taxmann Tan Prints (India) Chandigad

Rules Pvt. Ltd. Jhajjar

2. The Companies Act, 2013 Bharat Bharat Law House Delhi

Pvt. Ltd.

3. Company Law-A Dr. G.K. Kapoor Taxmann Delhi

& Dr. Publications Pvt.
Comprehensive Text Book on
Companies Act 2013 San Ltd
jay
Dhamija

4. Company Law Dr S R Meyani Asia Law House Mumbai

5. Company Kaydyachi K Shriram Aarti & Co. Mumbai

Olakha

6. Guide to Memorandum, Articles Bhandari Lexis Nexis Mumbai

& Incorporation of Companies

7. Elements of Company Law Arun Gaikawad Bibha Pune

Devendra Bhawari

8. Elements of Company Law Prakash Nirali Prakashan Pune

N.
Chaudhary
: Legal Pratima Narayan Eastern Book Mumbai
9. E-Commerce
Compliance Company

******************************************************

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 15

 SPECIAL ELECTIVE COURSE – VI
Subject: BANKING & FINANCE-II Course Code: 246(B)
Total Credits: 04 (Theory 03 + Practical 01=04)

Objectives:

1. To provide the knowledge of Cooperative Banking in India

2. To analyze the functioning of Development Banking
3. To create the awareness about Banking Sector Reforms
4. To understand the role of various committees on Banking Sector Reforms.
UnitNo. Topic No. of Teaching Proposed skills
Lectur
es Method to be developed
Understanding
1. Co-operative Banking in India: 12 Lecture, PPT, the
Meaning, significance and
1.1 principles of Cooperation Group and Co-operative
Banking
1.2 Evolution of Cooperative Baking in India. Panel Structure
1.3 Structure of Co-operative Banking in India Discussion, in India

Role of Co-operative Banking in Economic Library

1.4 Development Work,
1.5 Challenges before Co-operative Baking in India Assignment

Understanding
2. Development Banking in India: 12 Lecture,PPT, the
2.1 Meaning and Features of Development Banking Group and Functions and
2.2 Functions of Development Banks in India Panel analyze the Role

Role of Development Banks in Economic

2.3 Development Discussion, of Development

Challenges before the Development Banking in Library

2.4 India Work, Banking in India
Visit to
Banks
Understanding
3. Selective Important Concepts of Banking 10 Lecture, PPT, the
3.1 Central Banking , 3.2 Commercial Banking Group various concepts
3.3 Branch Banking , 3.4 Unit Banking Discussion, of Banking

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 23

 Library
3.5 Wholesale Banking, 3.6 Retail banking Work,
3.7 Social Banking , 3.8 Islamic Banking Projects
3.9 Merchant Banking, 3.10 Digital Banking

4. Banking Sector Reforms 14 Lecture, Understanding

Historical approach, Meaning and Goals of

4.1 Banking PPT, the Goals and
Sector Reforms in
India Group and Measures of
4.2 Banking Reform Measures Panel Banking Reforms

i) Cash Reserve Ratio (C.R.R.) and Statutory

Liquidity Discussion, in India
Library
Ratio (S.L.R.) Work, Analyze the role
ii) Prudential Norms (NPA) Assignment, of various
iii) Capital Adequacy Norms Projects committees on
iv) Credit Deposit Ratio (C.D.Ratio) Banking Sector

Framework of Basel Committees on Banking

4.3 Supervision Reforms
i) Basel – I
ii) Basel – II
iii) Basel – III
iv) Basel – IV
M. Narsimhan Committee
4.4 Recommendations of – I
(1991)
4.5 Recommendations of M. Narsimhan
Committee- II (1998)

Total 48

References:

1. Debaprosanna Nandy (2010), ‘Banking Sector Reforms in India and Performance

Evaluation of Commercial Banks, Universal Publishers
2. Deb Joyeeta (2019), ‘Indian Banking System’, Evince Publishing.
3. Desai Vasant (2007), ‘Indian Banking-Nature and Problems’, Himalaya Publishing House.
4. Gopinath M.N. (2017), ‘Banking Principles and Operations’, Snow White Publisher.

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED SYALLABUS Page 24

5. Joshi, Vasant and other (2002), Managing Indian Banks – The Challenges Ahead,
Response Books, New Delhi.
6. Mallik, Chaudhury and Sarkar (2018), ‘Indian Banking System- Growth, Challenges and
7. Nararajan and Parameswaran (2007), ‘Indian Banking’, S. Chand Company Ltd. New Delhi.
8. ShahiUjjwala (2013), ‘Banking in India: Past, Present and Future’, New Century
Publications
9. Singh Sultan (2008), ‘Banking Sector Reforms in India’, Kanishka Publishing House
10.Thirunarayanan R., ‘Co-operative Banking in India’, Mittal Publication
11.Trivedi, Chaudhary and other (2015), ‘Indian Banking System’, RBD Publication, Jaipur.
12.Trivedi I.V. and JatanaRenu (2010), ‘Indian Banking System’, RBSA Publisher.
13. ‘Report on Trend and Progress of Banking in India’2017-18, 2018-19, 2019-20-
Reserve Bank of India

************************************************