Programme Project Report (PPR) : Bachelor of Commerce

Programme Project Report
(PPR)
Bachelor of Commerce
Submitted By
Department of Commerce
University of Lucknow
Programme : Bachelor of Commerce
The Programme Project Report contains the following:
1) Programme’s Mission and Objectives:

Mission: To provide the most marginalized members of society with modern education
that is integrated with the Indian knowledge system in order to prepare them to be
effective socially and economically responsive leaders through academic inclusion.
Programme Objectives:
❖ The goal is to give opportunities for higher education to a significant portion of
the population and to advance the educational wellbeing of the greater society
by giving top-notch teaching through the Open and Distance Learning (ODL)
mode.
❖ Additionally, it also introduces students to the world of technology and
digitalization in the appropriate field.
❖ To enable and empower students to gain the knowledge, abilities, and skills to
analyze and synthesize the current business-related realities.
❖ To create conceptual understanding in students so that they are prepared to drive
and take on challenges in the future as well as deal with business realities of
present.
2) Relevance of the Programme with HEIs Mission and Goals: As per the latest
National Education Policy (NEP)-2020 framework which highlights the historical
context, philosophical underpinnings, and modern realities of higher education. This
programme aims to synchronise these pillars while outlining the future course of higher
education. The University expects that NEP approach of this program would inspire
students to make shift from being passive knowledge-seekers to active, conscientious
knowledge-creators. The University of Lucknow is currently putting a focus on creating
an interactive, multimedia-supported online learning environment and enhancing the
value of the established distance education model through MOOCs.
3) Nature of prospective target group of learners:

❖ Admission will be open to candidates from all over India
❖ Admission will also be open to Indian nationals working in Indian missions
abroad and also to their dependents, subject to appearing in University
Examination at Lucknow centre only.
❖ Steps will be taken to make sure that students from all regions of India and from
other nations can participate and get benefitted. According to Government of
India regulations, candidates from the SC/ST/OBC/EWS/Women and
physically challenged groups will be given preference in admission.
4) Appropriateness of Programme to be conducted in Open and Distance Learning

and/or Online Mode to acquire specific skills and competence:
❖ This curriculum enables the students to stay up to date with technology because
it offers classes like Information System and E-Business, Essentials of E-
Commerce etc that not only teach them how to use software but also prepare
them to be independent in this digital age.
❖ Wherever appropriate and practical, elements relating to technological

advancements have been incorporated into subjects, ensuring that students are
not only digitally literate but also aware of various cyber-crimes and take steps
for preventive measures.
❖ Students in this programme gain a worldwide perspective through the program's

coursework, enabling them to combine national culture with global values and
beliefs with subjects like Foreign trade of India, Indian Economy, Export-
Import Procedure and Documentation etc.
5) Programme Outcome:
❖ A carefully chosen subject combination of Accounting, Economics, Finance,
Management, Taxation, Marketing, and Laws etc among other topics, is
offered as part of the curriculum. With a focus on holistic education and
development, the programme aims to cultivate students' intellectual, personal,
interpersonal, and social skills. Graduates will be equipped with the knowledge
and abilities necessary to hold managerial and administrative positions like
managers, tax consultants and financial advisors/consultants in business
organizations.
❖ This program will provide learning that is interdisciplinary, adaptable,

appropriate for the needs of the twenty-first century, and designed to highlight
each student's unique qualities in order to make themselves self-reliant and
become job creators.
❖ It will help students to gain an understanding of the emerging areas in financial

reporting - Accounting for E-commerce business, value added statements and
Integrated Reporting.
❖ It also introduces students to the world of technology and digitization in the

relevant subjects. This course is intended to support the development of an
entrepreneurial skills and abilities.
❖ Students' learnability is fostered through the curriculum, enabling them to

upgrade and re-skill even later in life.
❖ This programme will provide the ability to survive and thrive in the face of
fierce competition as well as changes in the environment while also offering
avenues for sustainable growth.
6) Procedure for admission, curriculum transaction and evaluation:
❖ The candidate must have passed in Class XII/Intermediate or its equivalent
examination from a recognized board.
❖ There will be no seat limit in this course.
❖ To provide Students Support Services at the door step of the students via online
mode, Admissions in all Courses will be done only through ONLINE Mode
with following instructions:
1. Go to University of Lucknow website and login for online admission.
2. Fill all the relevant information in the course details page/personal details page.
3. Upload all scanned self-attested copies of the relevant documents/testimonials
(legible/clear)
4. After successful payment, download the Fee Receipt.
Curriculum transaction: The University will use a different approach to instruction

other than used in traditional universities. In the On line teaching-learning mode, the
student is an active participant making it more learner-oriented. Instead of face-to-face
conversation, distance learning will be used to deliver the most of the instruction. The
University will use the same multimedia strategy for imparting instructions. It will
consists of: 1) self-learning materials; 2) teleconferences; 3) in-person academic
counselling at study centers; 4) assignments; 5) tutorials; 6) practicals; and 7)
project work.
Evaluation: The University will use an evaluation method that is distinct from that of
traditional universities having multi-tier system of evaluation
❖ Continuous evaluation mainly through assignments which will be tutor marked.
❖ Term end examinations.
The evaluation will be done in two parts: a term-ending exam and a continuing
evaluation through assignments. Course assignments would contribute 30% to the final
grade, whereas the term end examination is assigned 70% of the total weight (TEE).
The university will use a grading system for both term-end exams and ongoing
assessment. The following letter grades would be on a ten point scale: The University
has chosen to include numerical marking in the grade card and award of division as
shown in the table below:
Letter Grade Numerical Grade Percentage
O (Outstanding) 10 ≥85
A+(Excellent) 9 ≥75 to <85
A (Very Good) 8 ≥65 to <75
B+ (Good) 7 ≥55 to <65
B (Above Average) 6 ≥50 to <55
C (Average) 5 ≥40 to <50
D (Pass) 4 ≥35 to <40
F (Fail) 0 <35
Ab (Absent) 0 Absent
Students must receive a grade of ‘D’ or above in each course and a minimum of 35%
overall to be eligible for Graduation in commerce. For a course to be qualified, the
results of the term-end test and continuous evaluation are not additive (it is necessary
to obtain a minimum of 35% in both the evaluation criteria). The term-end examination
and a continuing evaluation through assignments may be retaken the next year by
students who did not pass the current one, subject to one attempt only. It means students
will be able to take the TEE and assignments for the first-year courses in their second
academic year only.
B.Com. Online Course Structure
B. Com. Semester I
P1. Financial Accounting
P2. Business Organisation
P3. Micro Economics
P4. Currency Banking and Exchange
P5. Essentials of Management
P6. Leadership and Personality Development (Co-curricular Course I)
B. Com. Semester II
P7. Corporate Accounting
P8. Business Regulatory Framework
P9. Public Finance
P10. Business Communication
P11. Selling and Advertising
P12. Financial Literacy and Banking (Vocational Course I)
B. Com. Semester III

P13. Business Finance
P14. Statistical Methods
P15. Banking Operations
P16. Managing Human Resources
P17. Information Systems and E-Business
P18. Organisational Leadership (Co-curricular Course II)
B. Com. Semester IV
P19. Cost Accounting
P20. Contemporary Audit
P21. Foreign Trade of India
P22. Macro Economics
P23. Institutional Framework for Business
P24. Enhancing Communication Skills (Vocational Course II)
B. Com. Semester V
P25. Goods and Services Tax (GST)
P26. Principles and Practice of Insurance
P27. Introduction to Entrepreneurship
P28. Managing Business Operations
P29X. Company Law and Practice or P29Y. Concepts of Valuation
P30. Internship Project
B. Com. Semester VI
P31. Income tax Law and Accounts
P32. Principles and Practice of Marketing
P33. Indian Economy
P34. Applied Business Statistics
P35X. Economics of Public Enterprises or P35Y. Export Import Procedure and Documentation
P36. Minor Project
B.Com. – Semester I
P 1 - Financial Accounting Credit: 4
Course Outcome: The student will be able to:-

• Acquire knowledge of the basic concepts and conventions of accounting.
• Prepare accounts of a partnership firm.
• Prepare accounts of special kinds such as Royalty accounts, Voyage accounts and Branch
accounts.
• Prepare accounts as per norms in case of Hire-Purchase and instalment Purchase as well as
Insolvency of the business units.
• Gain insight into the Indian and international accounting standards as well as IFRS.
• Develop skills in understanding the process of insolvency and their books of accounts.
Unit-I: Definition, Nature and Scope of Accounting, Concepts and Conventions, Introduction
to Financial Statements, Capital and Revenue Items, Indian Accounting Standards & IFRS.
Unit-II: Partnership Accounts - advanced problems and detailed study, Admission, Retirement
and Death of partners, Dissolution of Partnership Firm.
Unit-III: Hire-Purchase System–Accounting Records in the Books of Hire Purchaser and

Vendor, Different Methods of Calculation of Interest and Cash Price, Maintenance of Suspense
Account, Payment of Premium, Default in Payment and Partial Return of Goods.
Installment Accounts – Difference between Hire Purchase and Instalment Payment System,
Accounting Records in the Book of Purchaser and Vendor, Interest Suspense Account.
Royalty Accounts – Accounting records for Royalty in the Books of Landlord and Lessee,
Recoupment of Short working, Sub-lease, Short working Reserve Account, Nazarana.
Unit-IV: Insolvency Accounts – Meaning, Circumstances of Insolvency, Procedure of

Declaring Insolvency, Preparation of Statement of Affairs and Deficiency Account.
Insurance Claim for Loss of Stock and Loss of Profit, Branch Accounts, Voyage Accounts –
Meaning & Preparation of Voyage Accounts.
References:
Text Books
1. Shukla, S.M. – Financial Accounting
2. Kumar, Audhesh - Financial Accounting
3. Mishra, A.K. : Financial Accounting
4. Gupta, S.P. Financial Accounting
Suggested Readings
1. Kumar, Arvind & Saxena, Vishal – Financial and Advanced Accounting
2. Gupta, R.L. and Radhawamy, M. : Financial Accounting
3. Shukla, M.C., Grewal, T.S. and Gupta, S.C. – Advance Accounting
4. Anthony, R.N. and Reece, J.S. : Accounting Principles
P 2 - Business Organisation Credit: 4
Course Outcome: The students will be able to:
• Understand basics about a business organization and its various forms.
• Understand the social responsibility of business towards the various stakeholders.
• Get knowledge about computation and fixation of remuneration of labour and incentive plans.
• Gain insight about features of stock exchanges and commodity exchanges and their working
as well as regulation.
• Gain knowledge of the new patterns of business operations and organisations i.e., E- business,
LLP, OPC.
• Understand the various elements and principles of organisation.
Unit-I: Nature and scope of business, Social Responsibility of Business, Size of business unit,
E-business, Business Environment, Government and Business.
Unit-II: Forms of business organisations and comparative study - Sole Proprietorship,

Partnership, Joint stock company, Co-operative organisation, Limited Liability Partnership,
One Person Company.
Unit–III: Business combination and its types, Rationalisation and Automation, Methods of
Remunerating Labour, Stock Market, Commodity Market,
Unit-IV: Organization process – Importance, Principles, Types of organization structure,

Centralisation and Decentralisation, Committees, Departmentation, Delegation of authority
References
Text Books:
1. Padmakar, Asthana – Business Organisation (Hindi)
2. Maheshwari, K.L., Maheshwari, R.K. & Ram Milan - Business Organisation
3. Maheshwari, K.L., Maheshwari, R.K. & Madhu Bhatia – VyavsayikSanghtan
4. Kapoor, Geetika T.- Business Organisation
Suggested Readings:
1. Bhushan, Y.K. –Fundamentals of Business Organisation and Management
2. Vasishth, Neeru - Principles of Business Organisation
3. Tulsian, P C. - Business Organisation and Management
Web References:
1. Kaul,V.K. -Business Organisation and Management, Text and Cases
P 3 - MICRO ECONOMICS Credit: 04
Course Outcome: After studying all materials and resources presented in the course, the
student will be able to:
• Explain the role of scarcity, specialization, opportunity cost and cost/benefit analysis in
economic decision-making.
• Identify the determinants of supply and demand; demonstrate the impact of shifts in both
market supply and demand curves on equilibrium price and output.
• Summarize the law of diminishing marginal utility; describe the process of utility
maximization.
• Calculate supply and demand elasticity’s, Identify the determinants of price elasticity of
demand and supply, and demonstrate the relationship between elasticity and total revenue.
• Describe the production function and the Law of Diminishing Marginal Productivity;
calculate and graph short-run and long-run costs of production.
• Relate to real world business scenario through study of various market forms.
• Study the factors affecting distribution of income through an analysis of various factor
payments.
• Gain in-depth insight and equip them to analyse the real economic situations more effectively
with the help of practical problems using elementary mathematics.
Unit–I
Definition and Concepts of Economics: Wealth, Welfare, Scarcity and Growth Oriented
definitions, Concept of Scarcity, Optimum utilization, Equilibrium and various forms of
equilibrium, Nature and Scope of Economics, Micro and Macro Economics. Inductive and
Deductive methods of Economics
Unit–II
Consumer Behaviour and Utility Analysis; Cardinal Approach: Law of Diminishing Marginal
Utility, Law of Equi-Marginal Utility, Consumer’s equilibrium and consumer’s surplus.
Demand Analysis: Types, Determinants and change in demand, Law of Demand and its
exception. Elasticity of Demand: its types and measurements. Ordinal Approach:
Indifference curve Analysis, price, income and substitution effects.
Unit–III
Producer’s Behaviour: Production and Factors of Production. Laws of Production: Law of
Variable Proportions and Return to Scale. Isoquant: Meaning, Assumptions and Properties.
Producer’s Equilibrium through Isoquants. Cost Curves Analysis: short run and long run cost.
Law of Supply and its Elasticity,
Market: Revenue Analysis, Concept and Classification of Market, Equilibrium and Price
Determination of Firm and industry under Perfect competition, Monopolistic competition and
Monopoly, Price discrimination in monopoly.
Unit-IV
Distribution: Factor Pricing, Theory of Marginal Productivity. Rent: Ricardian Theory,
Modern Theory, Quasi Rent. Wages: Subsistence Theory of Wages, Wage Fund Theory,
Residual Claimant Theory and Marginal Productivity Theory. Interest: Gross and Net Interest,
Classical Theory of Interest, Loanable Funds Theory, Liquidity Preference Theory. Profit:
Accounting and Economic Profit. Dynamic Theory of Profit: Risk-bearing Theory, Uncertainty
Bearing Theory and Innovation Theory.
References:
Text Books:
1. Maheshwari K. L, Maheshwari R. K. & Singh, A. K. - Micro Economics
2. Maheshwari K. L, Maheshwari R. K. & Madhu Bhatia- Micro Economics (Hindi)
3. Vaishampayan, J. V.- Micro Economic Theory (Hindi)
4. Vaishampayan, J. V.- Micro Economic Theory
5. Lall M. - Micro Economics
6. Jhingan, M. L.- Micro-Economic Theory
7. Pant J.C.- Micro Economics (Hindi)
Suggested Readings:
1. Samuelson, P. A. - Economics
2. Varian, H. - Intermediate Micro Economics
3. Stonier & Hague- A Textbook of Economic Theory
Web References:
1. https://onlinecourses.nptel.ac.in/noc21_hs52/preview
2. https://nptel.ac.in/courses/109/104/109104125/
3. https://onlinecourses.swayam2.ac.in/cec21_hs04/preview
4. https://ocw.mit.edu/courses/economics/14-01sc-principles-of-microeconomics-fall-
2011/
2011/unit-2-consumer-theory/
2011/unit-4-welfare-economics/
7. https://openstax.org/details/books/principles-microeconomics-2e
8. https://journals.sagepub.com/home/mic
P 4 - CURRENCY, BANKING AND EXCHANGE Credit: 04
Course Outcome: After studying all materials and resources presented in the course, the
student will be able to:
• Have a sound theoretical base in various areas of banking and exchange.
• Understand the channel for the flow of money in the economy.
• Analyse the role and importance of credit in the economy.
• Get insight and knowledge about exchange rates and exchange control.
Unit–I
Functions, Significance & Various Forms of Money, E- Money, Quantity Theory of money
(Fisher’s): Assumptions and Criticism, Monetary Standard – Gold Standard, Bi-metallism and
Managed Currency Standard. Principles &Methods of Note issues, Indian Money Market.
Unit–II
Meaning and Significance of credit, Factors Influencing the Volume of Credit in the Country,
Credit Creation by Bank, Credit Control by RBI. Inflation: Causes & Remedies.
Unit–III
Types of Banks, Central Bank and Commercial Banks: Meaning and Functions, Regional Rural
Banks. E- Banking & Postal Banking,
Unit–IV
Concept of Foreign Exchange and Exchange Rate, Factors Causing Fluctuations in Exchange
Rate, Exchange Control: Meaning, Objective and Methods.
References
Text Books:
1. Maheshwari R.K. & Chaturvedi Kavita– Currency, Banking and Exchange
2. Singh Archana- Currency, Banking and Exchange
3. Jaiswal Bimal – Currency, Banking and Exchange
4. Seth M.L. - Banking and International Trade
5. Maheshwari R.K. & Bhatia Madhu– Currency, Banking and Exchange (Hindi)
Suggested Readings:
1. Current Annual RBI Bulletin
2. Current Economic Survey
Web References:
1. https://onlinecourses.swayam2.ac.in/cec21_ge04/preview
2. https://onlinecourses.swayam2.ac.in/imb20_mg39/preview
3. https://onlinecourses.swayam2.ac.in/cec20_mg08/preview
5. http://web.gjuonline.ac.in/distance/book/bcom/BCOM%20203%20Money%20and%
20Banking.pdf
6. https://nptel.ac.in/content/storage2/courses/110105031/pr_pdf/module%204.pdf
7. https://resources.saylor.org/wwwresources/archived/site/textbooks/Money%20and
%20Banking.pdf
P 5 - Essentials of Management Credits: 4
Course Objectives
The course ‘Essentials of Management’ aims to equip students with the knowledge of the
concept of ‘management’ focusing on its various functional dimensions and their use in
managing the activities of modern Businesses and Organizations.
Course Outcomes
Upon successful completion of this course, the students will be able to:
• Map the evolution of ‘Management’ as a discipline and process that helps analyze internal
and external environment.
• Understand of the various aspects of Planning and decision-making, and of Authority and
Responsibility in a formal organization
• Organise, motivate and lead in an organization
• Understand Control functions and make simple applications
Unit-I: Introduction, Nature of Management, Evolution of Management Thought,

Management Process & Co-ordination, Managers need to understand Internal and external
environment
Unit-II: Planning, Fundamentals of planning, Objectives, Policy & Strategy, Forecasting,

Decision Making, Organizing, Organization Theory, Design of organization structure,
Authority & Responsibility, Line and Staff Relationships, Departmentation, Delegation,
Centralization and Decentralization.
Unit-III: Staffing, Fundamentals of staffing, Recruitment & Selection, Training

&Development, Performance Appraisal, Directing, Fundamentals of Directing, Motivation,
Concept and techniques, Leadership Approaches and Communication.
Unit-IV: Controlling, Nature and Scope of Control, Types of Control, Control Process,
Management by Exception (MBE), Effective Control System, Control Techniques -Traditional
and Modern.
Text Books:
• Rudani, R. B., Principles of management. McGraw-Hill Education.
• Gupta, R. N., Principles of management. S. Chand Publishing.
• Bose, D. C., Principles of management and administration. PHI.
• Tripathi, P. C., Principles of management. McGraw-Hill Education.
Reference Books:
• Daft, R. L., & Daft, R. L., Principles of management. South-Western, Cengage Learning
• Koontz, H., Essentials of management. Tata McGraw-Hill Education.
• DuBrin, A. J., Essentials of management. South-Western College.
• Morden, T., Principles of management. Routledge Parkinson, C. N., Rustomji, M. K., &
Sapre, S. A., Great ideas in management. Child, Henry and Page.
• Mandal, S. K., Management: Principles and practice. Jaico Publishing House.
Web References
• https://online.hbs.edu/courses/management-essentials/
P6. Co-curricular Course I
B.Com. – Semester II
P 7 - Corporate Accounting Credit: 4

Course Outcome: The student will be able to:-
• Understand the features and accounting treatment of Shares and Debentures.
• Knowledge about accounting entries related to Redemption of Shares and Debentures.
• Prepare of Company’s Final Accounts.
• Acquire knowledge of accounting procedure adopted during Amalgamation and Absorption
of companies.
• Acquire conceptual knowledge of Internal and External reconstruction of companies and their
accounting treatment.
• Knowledge regarding accounting treatment and procedure adopted at the time of winding up
of companies.
Unit-I:
Meaning and kinds of shares, issue, forfeiture and re-issue of forfeited shares, Redemption of
Preference shares, Bonus shares, Meaning and kinds of Debentures – their issue and
redemption.
Unit-II:
Concept of amalgamation and absorption; AS 14 and Types of Amalgamation; Purchase
Consideration; Accounting in the Books of Transferor of Company; Accounting in the Books
of
Transferee Company.
Unit-III:
Concept of Reconstruction; Need of Reconstruction; Types of Reconstruction- Internal
Reconstruction and External reconstruction; Alteration in Share capital; Reduction in share
capital; Scheme of Accounting for Internal Reconstruction.
Unit-IV:
Concept of Winding up of Companies, Preparation of Statement of Affairs and Deficiency
Account, Preparation of Liquidator's Final Statement of Account
References
Text Books:
1. Maheshwari, S.N. : Corporate Accounting, Vikas Publishing House, New Delhi
2. Jha, B.K. and Shah, M.S.: Corporate Accounting.
Suggested Readings:
1. Roth, Martin : Analysing Company Accounts
2. Shukla, M.C., Grewal, T.S. and Gupta, S.C. : Advanced Accounts : S. Chand & Co.,New
Delhi
3. Moore, C.L. and Jaedicke, R.K. Managerial Accounting
P 8 - Business Regulatory Framework Credit: 4
Course Outcome: The students will be able to:-
• Understand the nature and meaning of contracts, forms of contracts and essentials of a valid
contract.
• Gain insight into various kinds of contract.
• Gain in-depth knowledge of Sales of Goods Act and Negotiable Instruments Act
• Have knowledge of the fundamentals of Consumer Protection Act.
• Keep updated about the amendments in these laws and regulations.
Unit 1—Indian Contract Act 1872 - Definition - Kinds of Contracts - Valid – Void - Voidable
-Essentials of a Valid Contract - Offer and Acceptance - Communication of Offer - Acceptance
and its Revocation - Agreement - Consideration - Capacity to Contract - Free Consent -
Legality of object and Consideration – Agreements expressly declared Void - Performance of
Contract -Discharge of Contract -Breach of Contract - Remedies for Breach of Contract, Quasi
Contract.
Unit-II – Contract of Indemnity and Guarantee- Meaning and Definition of Guarantee, Kinds
of Guarantee - Rights and Liabilities of Surety - Discharge of Surety. Bailment and Pledge-
Essentials of a valid Bailment, Types of Bailment, Rights and Duties of Bailor and Bailee -
Finder of Lost Goods - Pledge - Essentials - Rights and Duties.
Unit-III- Law of Agency - Essentials, kinds of agents, rights and duties of agent and principal,
Creation of agency, termination of agency-sub agents and substituted agents; Sale of Goods
Act 1930 -Essentials of Contract of Sale Goods - Classification of Goods - Conditions and
Warranties -Transfer of Property in Goods - Rights of Unpaid Seller - Buyer’s Right Against
Seller – Auction Sale.
Unit-IV- Negotiable Instrument 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; Negotiation; Dishonours and discharge of negotiable instrument.
Consumer Protection Act 2019: Salient Provisions.
References
Text Books
1. Srivastava Sunita. Business Law; Vaibhav Lakshmi Prakashan Banaras
2. Kuchal M.C.: Business Law; Vikas Publishing House, New Delhi.
3. Kapoor N.D. : Business Law; Sultan Chand & Sons, New Delhi.
4. Chandha P.R.: Business Law; Galgotia, New Delhi.
Suggested Readings
1. Maheshwari K.L. and Ram Milan – Business Law
2. Singh Avtar. The Principles of Mercantile Law; Eastern Book Company, Lucknow
Web References
1. Indian Contract Act No. IX 1872
2. Indian Sale Goods Act 1930
3. Negotiable Instruments Act, 1881
P 9 - PUBLIC FINANCE
Credit: 04
Course Outcome:
1. To introduce students to the public sector reform agenda with a focus on public finance
issues;
2. To demonstrate administrative, political, and economic constraints to public finance reforms;
3. To develop analytical skills of the students in three major areas of public finance reforms
(performance-based budgeting, mid-term financial planning, budget decentralization);
4. To train students how to develop budgeting and performance evaluation systems for public
sector institutions;
5. To develop students’ skills on how to write a public policy paper and make a presentation
on public policy issue.
UNIT-I
Introduction: Meaning & Scope of Public Finance; Public goods vs. Private goods; Principle
of Maximum Social Advantage; Public Budget, Techniques of Budgeting (ZBB,PBB).
UNIT-II
Public Expenditure: Meaning & Nature, Wagner’s views on increasing state activities
Wiseman-peacock hypothesis, Canons and classification of public expenditure; effects on
production, distribution and economic stability.
UNIT-III
Public Revenue: Main sources of revenue, Tax revenue, Direct and Indirect Taxes,
Progressive, proportional & Regressive Taxes, Value added tax and GST, The Division of tax
burden- Impact and Incidence of a tax, effects on production & distribution.
Public Debt: Role and classification of public debt and methods of their redemption, Deficit
Financing.
UNIT-IV
Indian Public Finance: Different types of Budgetary Deficits; Financial Federalism under
constitution, Finance Commission- meaning and current Finance Commission, Budgetary
Procedure and Financial Control in India, Fiscal Consolidation and FRBM Act.
References
Text Books:
1. R.A. Musgrave and P.B. Musgrave, Public Finance in Theory & Practice
2. Maheshwari K L, R K Maheshwari, Public Finance
3. Maheshwari K L, R K Maheshwari, Rajasva
4. Maheshwari K L, R K Maheshwari, Lok Vitt
5. Bhatia, H L- Public Finance
Suggested Readings:
1. Recent Budget Documents.
2. Joseph E. Stiglitz, Economics of the Public Sector
3. Kaushik Basu and A. Maertens (ed.),
4. Lekhi ,R K- Public Finance
P 10 - Business Communication Credits: 4
Course Objectives
The course helps students to develop an understanding of pre-requisites for Business
Communication with focus on professional, oral and written communication skills.
Course Outcomes
Upon successful completion of this course the students will be able to:
• Apply principles of effective communication in their verbal and non-verbal communication.
• Write effective e-mails, memos, and business correspondence.
• Illustrate presentation skills
• Plan effective business meetings
• Identify communication barriers
Unit-I: Introduction to Business Communication, Characteristics of Effective Organizational

Communication, Basic Forms of Communication, Process of Communication, Principles of
Effective Business Communication, 7 C’s.
Unit-II: Barriers to Communication, Facilitators to Communication, Effective Listening,

Perception & Reality, Role of Opinion, Attitudes & Beliefs, Mal-functions of communication,
Business Etiquettes.
Unit-III: Forms of Business Communication, Written Communication, Oral Communication,

Nonverbal Communication, Technology of Business Communication, Peculiarities of
Communication in Indian Organizations, Conflict Management.
Unit-IV: Conduct of Meeting- Agenda, Notice, Notes, Minutes, Office Memorandum, Office
Orders, Press Release, Business Letter Writing-Need, functions & Kinds, Layout of letter
writing, Types of letter writing, Report writing- Problems, Organization and techniques of
writing. Business Correspondence: Letter Writing, Inviting tenders and quotations, Designing
quotations, Placing orders, Sales letters, Claim & Adjustment Letters and Social
correspondence, Memorandum, Inter -office Memo, Notices, Agenda, Minutes of general
business meetings, Time management in meetings. Modern communication forms: e-mail,
video conferencing, social media communication.
Text Books:
• Business Communication, R.K. Madhukar - Vikas Publication
• Essentials of Business Communication - C. B. Gupta - Cenage
• Business Communication, Jha & Shekhar - Orient BlackswanPvt. Ltd
Reference Books:
• Business Communication- Techniques & Methods - Juneja & Majumdar - Orient Black swan
Pvt Ltd.
• Business Communication - Payal Mehra – Pearson
Web References:
• https://blog.smarp.com/11-reasons-why-business-communication-is-crucial-for-
companys-success
• https://www.managementstudyguide.com/business_communication.htm
P 11 - Selling and Advertising Credits: 4
Course Objectives
The purpose of this course is to aware the students with the concepts which are helpful in
understanding selling activities and advertising and expose the students to the design of various
elements of advertising.
Course Outcomes
Upon successful completion of this course the students will be able to demonstrate strong
conceptual knowledge in the selling and advertising, students will be able to demonstrate its
application for resolution of problems pertaining selling and advertising.
Unit-I: Selling: Concept, Nature and Role in Marketing. Personal Selling: Evolving face of
Personal Selling, Nature and importance of Personal Selling, Characteristics of a successful
salesperson, Sales as a career option, Sales training, Consumer psychology and buying motives,
Selling of consumer and Industrial Products (goods and services).
Unit-II: Selling process: Prospecting, Pre-approach, Approach, Sales presentation and

demonstration, Handling objections, closing the sale, after sale service. Effective selling
techniques, role of relationship marketing in personal selling, tools of selling, motivating and
Remunerating Salespersons.
Unit-III: Advertising: Concept, role, functions, scope and types, Economic, Social, Legal and
Ethical aspects of Advertising. Advertising Appeals: Meaning, types and methods, Advertising
as a persuasive communication process, Advertising Design: Characteristics and basic
elements of Advertising copy. Creation, Production and Planning of Advertisements,
Advertising Budget: Types, components and process of preparing. Advertising Agency:
Functions and selection of agency.
Unit-IV: Advertising as a component of Integrated Marketing Communication, AIDA and

DAGMAR model, Advertising Media: Types (Print, Outdoor, Electronic and other),
Characteristics, merits and limitations of each media type. Media planning: Selection of media
category; their reach, frequency, impact, cost and other factors influencing media choice,
Problems in reaching rural and remote audience.
Evaluation of Advertising effectiveness: Importance, difficulties and methods of measuring
advertising effectiveness.
Text Books:
• Advertising, Selling & Promotion, R. Narang, Pearson Education.
• Selling and Advertising, Jaiswal Bimal & Manoj Shiva; New Royal Book Company
• Sales and Distribution Management - Panda and Sahdev, Oxford Edition,
• Advertising Management - Batra, Aaker, Pearson Edition.
Reference Books:
• Sales Management by Still, Cundiff, Govoni Pearson Education,
• Sales and Distribution Management - Havaldar, Mc Graw Hill Edition.
• Integrated Advertising, Promotion and Marketing Communications, K.E. Clow & D.E.
Baack, Pearson Education
• Integrated Marketing Communications, David Pickton& Amanda Boderick, PHI
P12. Vocational Course I
B.Com. – Semester III
P 13 - Business Finance Credit: 4

Course Outcome: The students will be able to:
• Demonstrate an understanding of the overall role and importance of the finance function.
• Understand the role and responsibilities of a Finance Manager in an organisation.
• Gain knowledge of the concept of cost of capital, capitalisation; over and undercapitalization.
• Have knowledge about the short & long term sources of finance.
• Apply ratio analysis as a tool of managing and controlling finances of a business entity.
• Analyse the complexities associated with working capital management, and the financing
approaches to working capital.
Unit-I: Nature, Scope, Significance of Business Finance, Financial Goals, Finance Function,
Duties & Responsibilities of a Finance Manager, Capital Market; functions, types &
significance.
Unit-II: Capitalisation; Concept, Over and Under-Capitalisation; causes and remedies. Capital
Structure; Concept, Cost of Capital, Capital Budgeting.
Unit-III: Long term and short term, sources of capital – Owned and borrowed, Trade Credit,
Bank credit, commercial papers etc., Analysis of Profitability, Activity, and Liquidity &
Solvency.
Unit-IV: Concept, Determinants and Sources of Working Capital, Fixed and Variable working
Capital, Estimation of working capital requirements, financing Approaches to working capital.
References
Text Books
1. Kumar, Audhesh& Kumar, S.- Business Finance
2. Jaiswal, B. & Shimpi, L.S. – Business Finance
3. Gupta, S.P. – Business Finance (Hindi)
Suggested Readings
1. Gupta, Poonam -Fundamentals of Financial Management
2. Khan and Jain - Financial Management
3. Rustagi, R.P.–Fundamentals of Financial Management
Web References
1. Kishore, R.M. – Financial Management, Theory, Problems, Cases
P 14 - STATISTICAL METHODS Credit: 04
Course Outcome:
• The course content of this paper has been designed with the assumption that students have no
knowledge or rudimentary knowledge of Business Statistics.
• The purpose is to enhance student’s understanding of the fundamentals of statistics.
• In this paper the students will be imparted the knowledge about the measures of descriptive
as well analytical statistics and their application in different fields. These fields may include
business, trade, industry, macroeconomic indicators, social phenomenon, day to day activities
etc.
• Through the study of this paper, students will become acquainted with specific skills of data
collection, processing, presentation and application of statistical tools on these data. This is
how they will know the characteristics of data and learn analysis, interpretation and prediction
of unknown data.
Notes:
Use of Simple/Scientific calculator is allowed.
Unit –I
Introduction: The Nature and scope of statistics, Definition of statistics. Law of Statistical
Regularity: Law of Inertia of Large Numbers, Census and Sampling, Methods of Sampling,
Types and Characteristics of Statistical Unit. Methods and instruments of data collection
Unit –II
Classification and Tabulation – Objects, general rules for the construction of tables. Measures
of Central Tendency: Mean – Simple and Weighted, Mode, Harmonic and Geometric Mean;
Positional Averages- Median, Quartile and Percentiles.
Unit –III
Measures of Dispersion, Skewness and Kurtosis– Range, Quartile Deviation, Mean Deviation,
Standard Deviation and their coefficients; Measures of Skewness and Kurtosis, Correlation
Analysis – Scatter diagram, Karl Pearson’s coefficient of correlation, Spearman’s ranking
method.
Unit –IV
Regression Analysis – Linear regression, regression lines, regression equations. Interpolation
– Assumptions, Binomial, Newton’s advancing differences, Larganges’methods.
References
Text Books:
1. J. K. Sharma, Business Statistics
2. S.C. Gupta, Fundamentals of Statistics
3. S.P. Gupta and Archana Gupta, Elementary Statistics
4. Anoop Kumar Singh, Statistical Methods (English)
5. Anoop Kumar Singh, Statistical Methods (Hindi)
Suggested Readings :
1. Richard Levin and David S. Rubin, Statistics for Management
2. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series
P 15 - BANKING OPERATIONS Credit: 04
Course Outcome: At the end of the course, a student will be able to:
• Understand the core concepts of banking.
• Acquainted with the knowledge of the functioning of the banking industry, especially that of
India.
• Understand the structure of banking system in India
• Understand the operational aspect of commercial banks in India.
• Learn and gain insights about negotiable instruments
• Help understand various concepts like ATM, e-banking, Basel Norms, etc.
Unit- I
Banking System in India, Monetary Policy: Concepts & Objectives, Basic concepts of
Regulatory Environment for commercial bank in India and their provisions : RBI Act-Chapter
I,II,III ; Banking Regulation Act- General Provisions, Management Control, Loan &Advances;
Deposit and Insurance Act- Objectives, SARFAESI Act- Methods of recovery of NPA’s and
Money Laundering- Procedure, Laws and Guidelines for anti-money laundering.
Unit- II
Operational Aspect of commercial banks in India, Relationship between Banker and customers,
Types of customer account, Cheque & its types, Endorsement, Dishonour, Rights and liabilities
of Paying and collecting Banker, Time Value of money –calculation of interest on loan &
deposits, EMIs.
Unit- III
Negotiable Instruments, Bills of Exchange and Promissory notes, Rights and liabilities of
parties, Bills discounting and purchasing, Ancillary Services of the Bankers, E-Banking
Unit-IV
Employment of funds by Commercial Banks, Types of securities, mode of creating charge,
Bank guarantees, Basel norms, financial sector reforms in India
References
Text Books:
1. Jaiswal Bimal : Banking Operations Management
2. Bhole L.M: Financial Institution & Markets
3. Desai Vasant: Financial Market & Institutions
Suggested Readings:
1. Current Annual RBI Bulletin
2. Current Economy Survey
Web References:
3. https://onlinecourses.nptel.ac.in/noc21_mg15/preview
4. https://onlinecourses.swayam2.ac.in/cec21_ge04/preview
5. https://onlinecourses.swayam2.ac.in/cec20_mg08/preview
P 16 - Managing Human Resources Credits: 4
Course Objectives
The course aims to equip students with the conceptual knowledge of various functions and
roles of Human Resource Management focusing on the ideas needed to successfully manage
the workforce in an organization
Course Outcomes
• Develop the basic understanding about the importance of HR function
• Learn the various concepts of Human Resource Management processes required to Induct
and Recruit the employees
• Develop the basic knowledge of Training and Performance Appraisal of employees
• Learn important issues related to Compensation and Wage Administration
Unit-I: Nature and Concept of HRM: Human Resource Management: Importance of HRM and
present-day challenges, Human Resource Planning: The process of Human Resource Planning,
Limitations.
Unit-II: Job Analysis: Process of Job-analysis and Design: Job Description, Job Specification
and Job Design. Recruitment, Selection and Placement: Factors affecting Recruitment, Process
of Recruitment, Sources of Recruitment, Process of Selection- Stages; Socialization and
Induction; Promotions, Demotions, Transfers and Separations.
Unit-III: Training & Development: Training objective, Process and methods, Management
Development, Performance Appraisal: Methods of Performance Appraisal, Possible Errors in
Appraisal Process, Planning for Performance Improvement.
Unit-IV: Compensation Planning: Objective of Compensation Planning, Theories underlying

Motivation and Remuneration, Developing Pay Structures, Principles of Wage and Salary
Administration, Current Trends in Salary Administration. Industrial Relations & Workers
Participation in Management: Theories of Industrial Relations, Collective Bargaining,
Workers’ Participation in Management.
Text Books
• M. Sharma, Understanding Wage and Compensation System. Himalaya Publishing House.
• Biswajeet Pattanayak, Human Resource Management, PHI Learning.
• C.B. Gupta, Human Resource Management- Text and Cases. Sultan Chand and Sons,
• Ekta Sharma, Strategic Human Resource Management and Development, Pearson Publication
• J.P. Mahajan, Ravindra Singh, Human Resource Management. Vikas Publishing.
• L.M. Prasad, Human Resource Management. Sultan Chand and Sons.
• Raju T. and Dr. S. Jaya Bharathi, Human Resource Management. Dreamtech Press.
• S.S. Khanka, Human Resource Management (Text and Cases). S. Chand
• V.S.P Rao, Human Resource Management (CBCS). Taxmann
Reference Books
• Gary Dessler, Biju Varrkey, Human Resource Management. Person Publications.
• K Aswathappa, Sadhna Dash, International Human Resource Management. Mc Graw Hill
• P.L. Malik, Sumeet Malik, Industrial Law (Covering Labour Law in India). Vol. 1 &
P 17 - Information Systems and E-Business Credits: 4
Course Objectives
The course aims to develop basic understanding of the Information Systems and Ecommerce,
and their role in Business Organizations with a focus on the development and application of
various Information Systems using Information Technology.
Course Outcomes
• Develop the functional knowledge of Computer Systems
• Develop the thorough understanding of various Information Systems withparticular focus on
DSS, MIS, TP, EIS and, CRM Systems
• Understand the basic knowledge of the applications of Database Management Systems and
their development
• Understand the concepts of E-Commerce with an application orientation
Unit-I: Introduction to Computer systems, elements of a Computer System, types of

Computers and their features, input, output and storage devices, types of software, networking
and Internet, types of networks and networking devices, methods of Internet access, services
available through Internet, business applications and benefits of computerization and Internet.
Unit-II: Introduction to Information Systems, business applications and its benefits, functional
and cross functional Information Systems, Transaction Processing Systems, Electronic Data
Interchange, On Line Analytical Processing, Management Information Systems, Decision
Support Systems, Executive Information Systems, Executive Support Systems, Enterprise
applications, Supply Chain Management Systems, Customer Relationship Management
Systems.
Unit-III: Concept of Database and Database Management System, centralised and distributed
Database Systems, Planning and designing of Information Systems, System Flow Charts,
traditional System Development Life Cycle, modern System Development Methods,
Implementing Information Systems as planned organizational change.
Unit-IV: Concept of E-commerce, Digital Markets and Digital Goods, advantages and
disadvantages of transacting online, types of E-commerce and M-commerce, E-commerce
business models, e-payment systems, digital signatures.
Text Books:
• Peter Norton – Introduction to Computers: McGraw Hill
• Leon - Introduction to Computers: Vikas Publications
• Satish Jain – Computers in Business Management: BPB Publications
Reference Books:
• Kenneth C. Laudon – Management Information Systems: Pearson
• James A. O’Brien - Management Information Systems: Hill
• Girdhar Joshi - Management Information Systems: Oxford
• Waman S. Jawadekar - Management Information Systems: McGraw Hill
P18. Co-curricular Course II
B.Com. – Semester IV
P19. Cost Accounting Credit: 4
Course Outcomes: The students will be able to:-

• Understand the nature and scope of Cost Accounting.
• Gain knowledge about the advantages of cost accounting and classifications of various
costs.
• Acquire knowledge about accounting and control of material cost and labour cost.
• Know overhead costing as well as and Apportionment and Absorption of Overheads.
• Understand the methods of costing, marginal costing and budgetary control system.
• Gain knowledge of Unit or Output costing as well as standard costing.
Unit–I: Definition, Nature, Scope, Significance and Function of Cost Accounting, Cost Centre,
Costs and its elements, System of ascertainment of cost, Control of Materials, Labour and
Overhead, Allocation, Apportionment and Absorption of Overheads.
Unit–II: Unit Output Costing: Concept and Need for Unit Output Costing; Preparation of Cost
Sheet and Tender Price, (Calculation of Tender, Quotation and Estimated price), Contract and
Job Costing, Process Cost Accounting.
Unit–III: Reconciliation of Cost and Financial Accounts, Service Costing, Budgetary Control.
Unit–IV: Marginal Costing, Standard Costing.
References
Text Books
1. M.L. Agarwal – Cost Accounting (Hindi & English)
2. S.P. Gupta– Cost Accounting (Hindi & English)
3. Khan & Jain – Cost Accounting
4. Audhesh Tripathi & Varshney - Cost Accounting
5. Blocker & Weltmer – Cost Accounting
6. Bharr – Cost Accounting
Suggested Readings
1. Bigg – Cost Accounts
2. Gupta, MP – Costing
3. Lucey. T. – Costing
Web References
1. Lunt – Manual of Cost Account
2. Ridgeway – Cost Account
3. Whelden – Principles and Methods of Costing
4. Horngrance, Charles T. –Cost Accounting: A Managerial Emphasis
P20- Contemporary Audit Credit: 4
Course Outcomes: The students will be able to:
• Understand the concept, types & techniques of audit.
• Gain knowledge of audit documentation, vouching and verification of assets and liabilities.
• Understand provisions regarding appointment of a company auditor and learn about his
powers and duties.
• Have knowledge of special provisions for Government audit.
• Gain insight into audit of special entities and emerging concepts in auditing as well as
standards on auditing.
Unit–I: Nature & Objectives of Auditing; Types of Audit, Auditing Techniques; Internal
Control &Internal Check, Audit Programme, Audit Procedure, Routine checking, Test
checking.
Unit–II: Vouching, Verification of Assets & Liabilities, Divisible Profit and Dividend, Internal
Audit, Investigation.
Unit–III: Government Audit, Audit of Limited Companies, Company Auditor: Appointment,

Remuneration, Powers, Duties and Liabilities, Audit report.
Unit–IV: Standards on Auditing, Audit of Special entities: Non-Profit Organisations,

Educational Institutions & Clubs, Cost Audit, Tax Audit and Management Audit.
References:
Text Books
1. Maheshwari, K.L. and Maheshwari, R.K. – Contemporary Audit
2. Sharma, T.R. - Contemporary Audit (Hindi & English)
3. Gupta, Kamal - Contemporary Auditing
Suggested Readings
1. Batliboi, J.R. – Principles and Practice of Auditing
2. Garg, CA Pankaj – Auditing and Assurance
3. Basu, S.K.—Auditing, Principles and Techniques
4. Prakash, Jagdish-Auditing, Principles, Practice & Problems
Web References
1. Spicer and Pegler’s – Practical Auditing
P21. Foreign Trade of India Credit: 04
Course Outcome: At the end of the course, a student will be able to:
1. Understand the underlying motives of international trade.
2. Know the composition, direction and volume of trade over a period of time.
3. Analyse with the current status and changing dynamics of India’s foreign trade as well as
the impact of policy changes on it.
4. Well-equipped when employed, whether in the field of industry or trade (export-import).
Unit–I
Introduction – Trade its meaning and types, Difference between internal and international trade,
Concept, Assumptions and Criticism of International Trade Theories, India’s Internal Trade-
Characteristics and Problems, Coastal trade, Terms of Trade.
Unit-II
Foreign Trade of India – Before independence, During Planning Period, Recent trends in
India’s Foreign Trade. Major Items of Exports: Composition, Direction and Future Prospects,
Major Items of Imports: Composition, Direction and Future Prospects.
Unit–III
Free Trade and Protective trade policies, India’s Major trading partners: USA, UK, China and
Japan. National Level Financing Institutions: EXIM Bank, ECGC and other institutions in
financing of foreign trade, STC, MMTC, SEZ and EPZ. Export promotions.
Unit–IV
Recent World trade Scenario, Recent changes in foreign trade policy, Trade agreements–
Bilateral and Multilateral Trade Agreements. GATT & UNCTAD, WTO, India’s Balance of
Trade and Balance of Payments: Concept, Problems, Reasons for disequilibrium and
Corrective Measures.
References
Text Books:
1. Jaiswal Bimal &A.K.Singh – Foreign Trade of India
2. Goswami V.K. – International Trade
3. Mishra N.K. & Abrar Anjum- Trade of India
4. Cherrunilam F. – International Trade Export Management
Suggested Readings:
1. Salvi P.G. – New Directions on India’s Trade policy.
2. Current Annual RBI Report
3. Hill C.W. - International Business
4. Daniels - International Business
Web References:
1. https://nptel.ac.in/courses/109/107/109107173/
2. https://www.iiiem.in/export-import-course.html
3. http://egyankosh.ac.in/handle/123456789/3207
P22. Macro Economics Credit: 04
Course Outcome: Students who complete this course will be able to understand:
• The meaning and components of the National Income Accounts, especially GDP; the concept
and working of multipliers;
• The meaning of the business cycle and its phases and to manipulate the basic aggregate Supply
and aggregate Demand model of the macro economy;
• The meaning of unemployment and inflation data and how that data is collected and
computed;
• How fiscal policy operates, its tools, and its advantages and drawbacks;
• How monetary policy operates, its tools, and its advantages and drawbacks.
Unit-I
Concept and scope of Macro-Economics; Macro-economic Paradoxes: wage-employment
paradox and paradox of thrift, The Circular flow of Income and expenditure, The Analysis and
Measurement of Economic Activity - National Income Accounting: Concept and Definitions
of National Income, Various components of National Income, Methods of Measurement of
National Income and Welfare.
Unit–II
Classical Macroeconomic Models – Say’s Law, Quantity Theory of Money, Wage-Price
Flexibility and Full employment, Aggregate Expenditure – Consumption Function: Concepts
of propensities of consumption and saving, Absolute Income Hypothesis, Relative Income
Hypothesis; Consumption Puzzle and Permanent Consumption Hypothesis. Investment
Function: Types, Marginal Efficiency of Capital (MEC) and Marginal Efficiency of Investment
(MEI).
Unit–III
The Concept of Multiplier; National Income Determination in an Open Economy IS-LM
Analysis - Derivation of IS and LM Functions; Joint determination of National Income and rate
of Interest and Shift and IS and LM Curves.
Unit-IV
Theory of Inflation – Meaning, types and measurement, Demand Pull and Cost Push Inflation.
The Philips Curve, Effects of Inflation, Anti-Inflation Policies – Monetary and Fiscal Policies.
Business Cycles – concept, types and phases; Keynes, Hawtrey, Hicks Models.
References
Text Books:
1. J V Vaishampayan, Macroeconomic Theory and Policy (Hindi & English)
2. Maheshwari K.L. & Maheshwari R.K. – Macro Economics
3. H L Ahuja, Macroeconomic Theory, S Chand Publication
4. D N Dwivedi, Macroeconomic Theory
Suggested Readings:
1. Dornbusch, Fischer and Startz, Macroeconomics
2. N. Gregory Mankiw. Macroeconomics
3. Richard T. Froyen, Macroeconomics
P23. Institutional Framework for Business Credits: 4
Course Objectives
The course objective is to introduce the students with the institutional frame work which exists
for the monetary policies, credit availability for small as well as large and rural as well as urban
development, other developmental avenues for agricultural and small industries, etc. Further,
it is intended to apprise students with the Capital and Investment related scenario and the
institutions and people involved with stocks and related domains. Finally, students will also
discuss the latest trends and developments like the insolvency and bankruptcy code,
competitive commission, to name a few.
Course Outcomes
Upon successful completion of this course, the students will be able to understand how the
institutional framework for business will empower them to better locate and employ the
opportunities available during the course of fulfilling their duties in various managerial roles.
They would be able to make better decisions and design and provide better value to both their
respective organizations and the various stakeholders involved. The knowledge of the
institutional mechanisms will stand in good stead for the budding entrepreneurs of tomorrow.
UNIT-I: Introduction to Indian regulatory environment for business, Role, and Functions of
RBI Structure of commercial banking in India, mandatory provisions regarding SLR and
CRRNABARD: Role and functions, EXIM Bank and its facilitative role, Export Credit
Guarantee Corporation of India (ECGC), SIDB and its various schemes for the promotion of
small business, Microfinance Institutions and Regional Rural Banks, Scope and functions of
IRDA and PFDA
UNIT-II: Regulatory bodies for financial and Investment markets in India: SEBI roles and
functions, Important guidelines for Issue of capital Intermediaries /market infrastructure
institutions. Role and functions of Bankers to issue, Credit rating agencies, Merchant banks,
Mutual funds, Portfolio managers, Underwriters
UNIT-III: Role and functions of Stock exchanges, Stock exchanges in India, Prominent stock
exchanges in India - BSE and NSE, Different types of instruments and brokers: equity and
equity derivatives, corporate debt market segment, commodities derivatives market segment
UNIT-IV: Functions of Competitive Commission of India, National Company Law Tribunal

towards Insolvency and Bankruptcy code, Department of Industrial Policy and Promotion for
FDI in India.
Text Books
• Institutional Framework for Business, Bimal Jaiswal; Sahitya Bhawan
• Financial Institutions and Markets, L M Bhole and Jitendra Mahakud, Tata McGraw Hill.
• Financial Markets & Institutions, Vinod Kumar, Atul Gupta, Manmeet Kaur Bawa; Taxmann
• Business Environment, Francis Cherunilam
• Business Environment- B.N. Ghosh, Oxford University Press
P24. Vocational Course II
B.Com. – Semester V
P25. Goods and Service Tax (GST) Credit: 04

• Learn the concept of Indirect tax from Pre-GST period to Post-GST period.
• Understand the difference between forward charge, reverse charge mechanism and the
difference between composite and mixed supply.
•Know the contents and format for various documents like tax invoice, bill of supply, debit
note, credit note etc.
• Record and analyze the transactions for compliance under GST.
• Understand the procedure for registration, payment and refund of GST as well as mechanism
to determine it.
Unit-I : Concept and types of Indirect Tax; Right to impose indirect tax by Centre
(Union)/State and Union Territory Governments before and after 101st Amendment of the
Constitution of India; Introduction of GST in India; Definition - Supply, Aggregate Turnover,
Person, Business, Appropriate Government, Mixed Supply, Composite Supply, GSTN,
GSTIN, E-Commerce Input Tax Credit etc. GST Models: Single GST & Dual GST; Types of
GST:- CGST,SGST/UTGST,IGST; Levy and Collection of GST.
Unit –II : Registration under GST: Persons liable to get registered, Compulsory Registration,
Registration Procedure, Reverse Charge Mechanism, Composition Scheme and assessment
under composition scheme; Zero rated supply; Exemption from GST, GST tax rate.
Unit-III : Input Tax Credit (ITC), Eligibility and conditions for taking Input Tax Credit,
Apportionment of ITC and Blocked Credit; Various Documents under GST- Tax Invoice, Bill
for Supply, Debit Note, Credit Note, Payment Voucher, Receipt Voucher, E-way bill, HSN
Code and SAC Code.
Unit-IV : Assessment and Administration of GST - Types of GST Returns, Types of

Assessment & Assessment Procedures, Role and Functions of GST Council, Tax Authorities
and their powers; Tax deduction at Source & Tax Collection at Source, Refund of Tax.
References
Text Books
1. S.K. Shukla: GST in India (Hindi & English)
Suggested Readings
1. Bare Act
Web References:
1. Taxman : Goods and Service Tax (Hindi & English)
P26. Principles and Practice of Insurance Credit: 04
Course Outcome: The students will be able to:-

• Gain knowledge about the concept & purpose of insurance, Double insurance, Over
insurance, Under-insurance and Re-insurance.
• Gain insight about the Theories, Principles and Contracts of Insurance.
• Learn various policies, Terms & conditions and Types of Life Insurance.
• Gain knowledge regarding basic principles of Fire Insurance policy, assignment and claims.
• Acquire knowledge on Principles, Types, Conditions and Warranties in Marine Insurance
policy as well as marine losses.
Unit–I: Introduction, Purpose and Need of Insurance, Insurance as a social security tool;
Insurance and economic development, Theories of Insurance, Principles of Insurance Contract,
Risk, Double insurance, Over insurance, Under insurance, Re-insurance.
Unit–II: Life Insurance – Principles and Practice; Life insurance contracts; nature and
characteristics, Types of life insurance policies, Terms & Conditions of the policy, Nomination
and Assignment of policies, Computation of premium, Annuity payments, Mortality Table.
Unit–III: Fire Insurance – The basic principles of Fire Insurance contracts, Fire Policy;
Conditions, Assignment, Claims.
Unit–IV: Marine Insurance – General Principles, Conditions and Warranties in marine

insurance policy, Types of Marine insurance policies; Assignment of policy, Loss and
abandonment, Marine losses.
References
Text Books
1. S.K. Shukla – Insurance Law & Accounts (Hindi & English)
2. S.N. Mishra – Insurance
3. Arif Khan - Insurance
4. M.N. Mishra – Insurance
Suggested Readings
1. Huebner – Life Insurance
2. Maclean – Life Insurance
3. Godwin – Principles and Practices of Fire Insurance
4. Bal Chand – Bima Ke Prambhik Prakaran
Web References
1. Leigh – A Guide of Life Insurance
2. Insurance Act 1938
3. Young – Insurance
P27. Introduction to Entrepreneurship Credit: 04
Course Objectives
The course aims to develop the ideas of Entrepreneurship among students and provide them
the insights into the management functions needed to set up and successfully run the Business
Ventures.
Course Outcomes
• Develop the concepts of Entrepreneurship and its practical significance
• Develop the capability to identify business opportunities and work on them
• Learn to develop a Business Plan with sufficient focus on Technology, Human Resource and
management of financial resources
• Learn to source the funds and apply them efficiently
Unit-I: Entrepreneurship: Concept and objective, Entrepreneurial Traits and Mind-set,

Misconceptions and Myths about Entrepreneurship, Motivation for becoming an entrepreneur,
Entrepreneurship as a Career Option.
Unit-II: Creativity, Innovation and Entrepreneurship, Bottle necks to Creativity, sources of

New Ideas, techniques for generating ideas, accessing Business Potential of an Idea, Idea to
Opportunity: Opportunity recognition, Types of New Ventures, Tax implications of various
forms of Ventures. Intellectual Property Rights (IPR): Patents, Trademarks and Copyrights.
Unit-III: Business Plan: Purpose and Contents of a Business Plan.

Marketing Plan: Industry Analysis, Competitor Analysis, Market Segmentation, Target
Markets, and Market Positioning, Marketing Mix
Operation and Production Plan: Product Design and Specifications, Types of Production
Systems, Location and Layout Decisions, Plant and Technology Choices.
Organisation Plan: Planning HR requirements, Organisational Structure and Systems.
Financial Plan: Budgeting, Preparation of projected Statements, Profit and Loss Accounts /
Income Statement and Balance Sheet.
Unit-IV: Financing of New Ventures: Stages of Financing, Sources of Finance – Seed Funding,
Venture Capital Funding, Bank Funding, Lease Financing, Funding opportunities and
Institutional Support in India.
Key Financial Indicators: Break-Even Analysis, Ratio Analysis, Valuation Methods,
Sensitivity analysis.
Text Books
• Arya Kumar, Entrepreneurship, Pearson, Delhi.
• Fundamentals of Entrepreneurship & Project Planning, Jaiswal Bimal, Banerjee Richa &
Mishra Padma; New Royal Book Company
• Poornima M.CH., Entrepreneurship Development –Small Business Enterprises, Pearson,
Delhi.
• Anil Kumar, S., et.al., Entrepreneurship Development, New Age International Publishers,
New Delhi.
• A.Sahay, M. S. Chhikara, New Vistas of Entrepreneurship: Challenges &Opportunities,
P28. Managing Business Operations Credit: 4
Course Objectives
The objective of this course is to introduce the students with the intricacies of Business
Operations. The course discusses the Locational and Layout issues, Material Handlings and
work-study techniques involved in Business Operations. It also elaborates on the significance
of Production Planning & control, Quality Control and Inventory management in the
organizations.
Course Outcomes
Upon successful completion of this course the students will be able to comprehend the
operational activities in any organization - Production based and/or Service Based. They will
be able to effectively & efficiently execute different operational functions in any business
organization.
Unit-I: Introduction: Meaning, Nature and Scope of Production and Operation Management,
Objectives of Operations Management, Duties and Responsibilities of Operations
Management, Production Function. Systems approach to Operations Management.
Manufacturing system: Mass, Batch, Job-Shop and Project.
Unit-II: Plant Location: Nature, Factors considered in location and Methods. Plant Layout:
Objective of good layout, Factors influencing layout and Types of layout. Material Handling
Equipment: Importance, Objective, Principles, Factors affecting selection of equipment and
types of handling equipment.
Unit-III: Work Study: Method study and work measurement- Importance, Objectives,
Application areas, Steps in method study and Techniques of work measurement. Production
Planning and Control: Role and Scope of PPC in Operations Management, Factors influencing
production planning and benefits of production control.
Unit-IV: Inventory Management: Factors influencing and Objectives of inventory

management, Techniques of inventory management, Quality Control and Materials
Management.
Text Books:
• Ashwathappa K & Bhat K. Shridhara - Production & Operation Management, Himalaya
Publication
• Mahadevan, B.Operations Management: Theory & Practice, Pearson Education, New
Delhi
• Upendra Kachru, Production & Operations Management, Excel Books.
• S N Chary – Production and Operations Management (McGraw Hill)
Reference Books:
• Heizer and Render – Operations Management (Prentice Hall)
• William J Stevenson – Operations Management (McGraw Hill)
• Adam Jr Everetl E. & Ebert R J – Production and Operations Management (Prentice-Hall)
• Dilworth James B – Operations Management (Mc Graw Hill)
P29X. Company Law and Practice Credit: 04
Course Outcomes
The course aims to provide the knowledge needed to incorporate a Company and legally
administer all its affairs as per the Company Law in India.
Course Outcomes
• Understand the nature, types and formation of companies in India
• Understand and draft Memorandum of Association and Articles of Association
• Plan the management of Share Capital and its Issuance
• Understand the legal implications in appointment of company officials and conduct and scope
of Company Meetings
Unit-I: Definition & nature of Company, types of Companies, formation of Companies,

Liability of promoters, Incorporation of Companies, and Commencement of business
Unit-II: Memorandum of Association (MOA), Contents, Doctrine of Ultra-vires, Articles of

Association (AOA), Doctrine of Indoor Management & exceptions to it
Unit-III: Prospectus, Statements in view of prospectus, Misstatement & their remedies, share
capital, Allotment of shares – definition of share, Share warrant, Share certificate, Difference
between share & stock, Calls on shares, Types of shares, Voting rights, Right issues.
Unit-IV: Management of Company, Appointment of directors, Legal Position, Duties &

liabilities & Powers, Company Meetings- Statutory, Annual general meeting, extraordinary
meeting, meeting of BOD, Guidelines for managerial remuneration, Quorum for different
meetings, Kinds of resolutions, Provisions regarding borrowing, issue of debentures, dividend,
bonus shares, and winding up.
Text Books
• Company Law and secretarial practice by SM Shukla and P Mahajan, Sahitya Bhawan
Prakashan
• Corporate Laws by MC Kuccha,l Mahavir book depot
• An Easy Approach to Corporate Laws, by Sharma JP Ane Books Pvt Ltd.
• Indian Companies Law by Harpal Singh, Galgotia publishing house
• Company Law and Secretarial Practice, Sherlerkar
• Company Law, Avtar Singh
Reference Books
• Companies Act and corporate Laws, Bharat Law House Pvt Ltd
• Company Law and Procedure by Kannal and Sowrirajan, Taxman's Allied Services pvt Ltd.
• A Guide to Companies Act by Ramaiya, Lexis Nexis.
Web References
• https://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf
• http://ebook.mca.gov.in/default.aspx
P29Y. Concepts of Valuation Credit: 04
Course Objectives
This course aims to equip students with the concepts of ‘Time Value of Money’ and how these
concepts are used to estimate the value of various types of securities generating different
streams of cash flows.
Course Outcomes
• Develop a thorough understanding of present and future value concepts
• Grasp the techniques to estimate and analyze all types of Annuities
• Fully understand the concepts of Fixed Income Securities and estimation of present and future
values of their cash-flows
• Develop a thorough knowledge of the concepts of Variable income securities (Shares) along
with the knowledge of their Issuance and Trading in Capital Markets
Unit-I: Cost Price, Selling Price and Profit Margin, Simple and Compound Interest, Future
value and Present value, Bill Discounting and Average Due Date.
Unit-II: Annuity: ordinary annuity, annuity due, future value of annuity calculation,
determining present value and future value of annuity stream of payments, Compounding
frequency, the present value of perpetuities, Determining the present value of uneven cash flow
streams, Determining the present value of deferred annuities, Net present value.
Unit-III: The characteristics of fixed-income (debt and preferred stock) securities including a.
Types of each form of security b. Features c. Users d. Advantages and disadvantages, Reading
and interpreting financial market data, including stock and bond price quotations, capitalization
of cash flows from the asset, as well as the risk-free rate, The value of a bond with a finite
maturity date, the yield to maturity of a bond, the value of a perpetual bond, or perpetuity,
Preferred stocks.
Unit-IV: The characteristics of variable income (common stock) securities – Stockholder

rights, Features, Advantages and disadvantages, Methods of selling securities in the primary
capital markets – public, cash offering, Direct placement, Rights offering to shareholders, The
general dividend valuation model, constant growth dividend valuation model, Zero growth
dividend valuation, non-constant growth dividend valuation model.
Text Books:
• Concepts of Valuation by Mohd. Anees, Publisher “New Royal Book Company”
• Concepts in Valuation by Dr Ajai Prakash & Dr. Saroj Kumar Publisher “Thakur Publication”
• Concepts in Valuation by Biman Jaiswal & Leena S Shimpi, Sahitya Bhawan.
Reference Books:
• Business Mathematics by Mohd. Shadab Khan Publisher “VIVA BOOKS”.
• Business Mathematics by S. M. Shukla, Publisher “Sahitya Bhawan Publication”.
• Business Mathematics: D. C. Sancheti & V. K. Kapoor, Sultan Chand & Sons
• Business Mathematics: S. K. Shukla & Gurmeet Kaur, Sultan Chand & Sons
B.Com. – Semester VI
P31. Income Tax Law and Accounts Credit: 04
• Know about the basic concept of Income Tax.

• Understand the provisions of Income tax in order to minimize the ultimate tax
liability by setting off loss due to agricultural Income.
• Understand the provisions relating to residential status and incidence/charge of Tax.
• Compute total income under five Heads of Income i.e. Salaries, House Property,
Profits & Gains from Business & Profession, Capital Gains and Other Sources.
• Acquire knowledge of the provisions and procedure for clubbing &
aggregation of incomes and set-off & carry forward of losses.
• Understand provisions about appeal & revision, tax penalties, offen
ce and prosecutions.
Unit-I: Basic Concepts: Income, agricultural income, casual income, assessment year,
previous year, gross total income, total income, person. Tax evasion, avoidance and tax
planning, Basics of Charge; Scope of total income, residence and tax liability, income which
does not form part of total income, deduction from Gross total income.
Unit-II: Heads of the Income: Salaries; Income from house property; Profit and gains of
business and profession, Capital gains; Income from other sources.
Unit-III: Deemed income: Aggregation of Income, Set-off and carry forward of losses; Tax
Authorities; Assessment procedures.
Unit-IV: Computations of total income of an individual, H.UF
References
Text Books
1. Shukla S.K. – Income Tax : Laws and Accounts ( Hindi & English)
2. Mehrotra, H.C. – Income Tax Law & Accounts;
Suggested Readings
1. Dinker Pagare: Income Tax Law and Practice; Sultan Chand & Sons, New Delhi
2. Grish Ahuja & Ravi Gupta, Systematic approach to income tax, Sahitya
Bhawan publication, New Delhi.
Web References
1. Singhanai V.K. – Students, Guide of Income Tax, Taxman, Delhi

2. Prasad, Bhagwati: Income Tax Law & Practice; Wiley Publication, New Delhi
P32. Principles and Practice of Marketing Credit: 04
Course Outcome:
The students will be able to:-
• Have knowledge about marketing and its functions.

• Understand what is a product, its classifications and product life cycle
• Gain knowledge about the mechanism of price determination of a product in
various markets.
• Understand the need and significance of distribution channels.
• Gain insight of the concept of advertising and how it affects the buying
habits of a consumer.
• Understand and trap the psyche of consumer in order to market a product.
UNIT-I: Introduction: Meaning, Nature and scope of marketing, Marketing concepts,

importance of marketing, Difference between Selling vs. marketing; Marketing mix; Function
of Marketing, Marketing environment.
UNIT-II: Market Segmentation Meaning and definition of market segmentation, Strategies

opted for market segmentation, Bases for market segmentation, benefits of market
segmentation. Consumer Behaviour-Meaning and Importance of consumer behaviour, factors
determining consumer behaviour, stages in the buying decision process.
UNIT–III: Concept of Product, classification of products, Product Mix, Product Life Cycle,
stages in new product development, Product Branding, Product Packaging, Product labelling,
after- sales service, Pricing of product-Meaning Objectives and Importance of pricing, Factors
affecting price of a product, Methods of Pricing, Discounts and rebates.
UNIT-IV: Promotion and Advertising- Promotion Meaning and Objectives, Promotion Mix,
Methods of promotion, Advertising- Meaning and Objectives of advertising their relative
merits and limitations; Characteristics of an effective advertisement, Personal selling.
Channels of distribution and Physical Distribution: Distribution channels - concept and role;
Types of distribution channels; Factors affecting choice of a distribution channel; Retailer and
wholesaler; Physical distribution of goods; Transportation Warehousing; Inventory control;
Order processing.
References
Text Books
1. Gupta, A.P. – Bharat Mein Viparan Ke Sidhant Thata Vyohar
2. Saxena R., Marketing Management,
3. Gupta C.B. & Nair N. Rajan – Marketing Management
4. Dutta Debray & Dutta Mahua - Marketing Management
5. Shukla Ajit Kumar - Marketing Management
Suggested Readings
1. Maheshwari K.L., Maheshwari R.K. & Ram Milan – Marketing Management
2. Chatterjee A. & Chaturvedi R.K.– Marketing Fundamentals – A
Contemporary Insight
P33. Indian Economy Credit: 04
Course Outcome:
After the course the students will be able to:
1. Understand the fundamentals of Indian economy.

2. Analyze the changing dimensions of Indian economy.
3. Acquaint with changing dimensions of our economy.
4. Provide the knowledge about various policies and programmes run by our
government and their impact on our economy.
UNIT-1
Concept and Features of Developing and Developed economy, Nature and structure
of Indian Economy, Characteristics and problems of Indian Economy, Planning in
India: Five year plans – Achievements and failures, NITI Aayog.
Unit–II
Indian Agriculture –Its features and problems, Agricultural development in planned
era, Green revolution, Agricultural marketing. Problem of unemployment, Forms of
Unemployment, Employment Generation and Poverty Alleviation Programmes in
India.
Unit–III
Indian Industry: Large scale, small scale and cottage industries, MSME, MUDRA
Scheme Industrial development during five year plans, Industrial policy-Make in
India, Industrial Sickness, Industrial finance: Sources and Institutions.
UNIT-IV
Infrastructure in the Indian Economy, Energy Sector: Sources, Energy crisis and
measures to tackle, Population growth and Population explosion, Population Policy
and Programmes.
References
Text Books:
1. Misra S.K. and Puri V.K. – Indian Economy
2. Jaiswal B. - Indian Economy
3. Singh A.K & Dwivedi Priya. - Indian Economy
4. Datta and Sundaram – Indian Economy (English & Hindi)
Suggested Readings:
1. Current Economic Survey
2. The Stiglitz Report by Joseph E Stiglitz.
3. The Argumentative Indian by Amartya Sen.
4. Imagining India by Nandan Nilekani.
5. Indira: The Life of Indira Nehru Gandhi by Katherine Frank.
6. India After Gandhi: The History of the World's Largest Democracy by
Ramachandra Guha.
P34. Applied Business Statistics Credit: 04
Course Outcome: On completion of this course, the students will be able to:
1. Describe and discuss the key terminology, concepts tools and techniques
used in business statistical analysis;
2. Critically evaluate the underlying assumptions of analysis tools;
3. Understand and critically discuss the issues surrounding sampling and
significance; Discuss critically the uses and limitations of statistical analysis;
4. Solve a range of problems using the techniques covered;
5. Conduct basic statistical analysis of data.
Unit-I
Statistical System in India – Indian Statistical Machinery – Organisation at Central
and State level, National Sample Survey Organisation – Organisation, Functions,
Design and Technique. National Income Statistics: Methods of measuring National
Income and related aggregates
Unit-II
Population Statistics – Nature, Importance and Methods of Population Census,
Population Census in India, Vital Statistics- Computation of birth, death, Fertility and
Reproduction rates.
Unit-III
Analysis of Time Series – Meaning, Importance and Purposes, Components of Time
Series Analysis, Long Term Trend and Seasonal Variation measurement – Different
methods. Statistical Quality control: Concept, Utility and Techniques. Construction
of control charts for Variables and Attributes
Unit-IV
Index numbers and their uses: Definition, Importance and Limitations. Price, Quantity
and value index numbers, Methods of constructing index numbers, Tests of
reversibility, WPI and CPI, Deflating Index Numbers. Business Forecasting: Concept
and Methods
References
Text Books:
1. Singh Kumar Anoop - Applied and Business Statistics (Hindi)

2. Abrar Anjum – Applied and Business Statistics
3. Gupta S.P. – Statistical Methods
Suggested Readings:
1. Richard Levin and David S. Rubin, Statistics for Management
2. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series
1. statistics-spring-2014/
P35X. Economics of Public Enterprises Credit: 04
Course Outcome:
After learning this course, students would be able to:
• Understand in detail the fundamentals, working, evaluation etc. of public

enterprises.
• Manage the smooth functioning of the public enterprises for economy development.
• Understand the role and accountability of public enterprises in the
development of economy.
• Get the knowledge about the various business operations performed in the
public enterprises.
Unit-I
Concept of public enterprises, Role in national economy, Growth of public
enterprise in India
Unit-II
Organizational Patterns- Departmental Undertaking, Statutory Corporations,
Companies, Holding Companies, Other Forms, Management- Public Enterprises
Board, Functions Responsibilities, Duties of Board of Directors, Delegation of
Authority
Unit-III
Pricing in Public Enterprises, Efficiency and Performance Evaluation, Financing of
Public Enterprises, Performance Budgeting, Financial Advisor, Disinvestment in
PSUs
Unit-IV
Accountability and Control – Public Accountability and Autonomy, Accountability
to Parliament, Control, Audit, Annual Reports, Consumer Organisation
References
Text Books:
1. Maheshwari, R.K. – Public Enterprise Management

2. Laxmi Narain – Principles Practice of Public Enterprise
3. Maheshwari R.K. – Lokupkram (Hindi)
Suggested Readings:
1. Barnes, I.R. – Economics of Public Utility Regulation
2. Clemens E.W. – Economics and Public Utilities
3. Sleeman, J.F. – British Public Utilities
P35Y: Export-Importrt Procedure and Documentation Credit: 04
Course Outcome: After learning this course, the students will be able to:
• Understand the rules, regulations, procedures and documentation to be

followed for export-import trade in India.
• Know about various schemes and benefits offered by the government to
exporters and importers.
• Start their own export units.
Unit-I
Exports-planning: Adaption, Standardisation and Packaging, Getting ready for
Exports, Procurement and processing of an export order and Export Contract. Export
Costing & Pricing, Export Documentation: Concept & Types, Steps in Export
Procedure.
Unit-II
Methods/Terms of payments for Exports, Export Financing: Pre Shipment and Post
Shipment Financing, Export Credit Guarantee Corporation of India (ECGC of India),
Quality control and inspection in Exports, Type of risks, Cargo insurance: Contract,
procedures and documentation for cargo loss claims, INCO Terms
Unit-III:
Central Excise and custom clearance regulations- Procedures and Documentation, Export
/trading / star trading / superstar trading houses; Objective criteria and benefits, procedures
and documentation; Policy for EOU / FTZ/ EPZ units, Objectives, criteria and benefits.
Unit-IV
Institutional Support for India’s Foreign Trade, Export Incentives (Financial & Non-
Financial Incentives), Schemes for import of capital goods, Procedures and
documentation for new / second hand capital goods, International Logistics.
References
Text Books:
1. Maheshwari R.K.& Ekta Rastogi- Export-Import Procedure & Documentation

2. Jaiswal Bimal & Yusuf Kamal - Export-Import Procedure & Documentation
3. Ramagopal C - Export-Import Procedure & Documentation
4. Lall Madhurima & Ahmad Sultan - Export-Import Procedure & Documentation
Suggested Readings :
1. Exporters Manual- Nabhi Publication
2. Varshney R.L. – International Marketing
3. Current Annual RBI Report
4. Hill C.W. - International Business
P36. Minor Project

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Programme Project Report

1) Programme’s Mission and Objectives:

3) Nature of prospective target group of learners:

4) Appropriateness of Programme to be conducted in Open and Distance Learning

❖ Wherever appropriate and practical, elements relating to technological

❖ Students in this programme gain a worldwide perspective through the program's

❖ This program will provide learning that is interdisciplinary, adaptable,

❖ It will help students to gain an understanding of the emerging areas in financial

❖ It also introduces students to the world of technology and digitization in the

❖ Students' learnability is fostered through the curriculum, enabling them to

❖ There will be no seat limit in this course.

Curriculum transaction: The University will use a different approach to instruction

B. Com. Semester III

P 1 - Financial Accounting Credit: 4

Course Outcome: The student will be able to:-

Unit-III: Hire-Purchase System–Accounting Records in the Books of Hire Purchaser and

Unit-IV: Insolvency Accounts – Meaning, Circumstances of Insolvency, Procedure of

Unit-II: Forms of business organisations and comparative study - Sole Proprietorship,

Unit-IV: Organization process – Importance, Principles, Types of organization structure,

Unit-I: Introduction, Nature of Management, Evolution of Management Thought,

Unit-II: Planning, Fundamentals of planning, Objectives, Policy & Strategy, Forecasting,

Unit-III: Staffing, Fundamentals of staffing, Recruitment & Selection, Training

P 7 - Corporate Accounting Credit: 4

Unit-IV- Negotiable Instrument Act 1881: Definition of negotiable instruments; Features;

Unit-I: Introduction to Business Communication, Characteristics of Effective Organizational

Unit-II: Barriers to Communication, Facilitators to Communication, Effective Listening,

Unit-III: Forms of Business Communication, Written Communication, Oral Communication,

Unit-II: Selling process: Prospecting, Pre-approach, Approach, Sales presentation and

Unit-IV: Advertising as a component of Integrated Marketing Communication, AIDA and

P 13 - Business Finance Credit: 4

Unit-IV: Compensation Planning: Objective of Compensation Planning, Theories underlying

Unit-I: Introduction to Computer systems, elements of a Computer System, types of

Course Outcomes: The students will be able to:-

Unit–IV: Marginal Costing, Standard Costing.

Unit–III: Government Audit, Audit of Limited Companies, Company Auditor: Appointment,

Unit–IV: Standards on Auditing, Audit of Special entities: Non-Profit Organisations,

UNIT-IV: Functions of Competitive Commission of India, National Company Law Tribunal

Course Outcomes: The students will be able to:-

Unit-IV : Assessment and Administration of GST - Types of GST Returns, Types of

Course Outcome: The students will be able to:-

Unit–IV: Marine Insurance – General Principles, Conditions and Warranties in marine

Unit-I: Entrepreneurship: Concept and objective, Entrepreneurial Traits and Mind-set,

Unit-II: Creativity, Innovation and Entrepreneurship, Bottle necks to Creativity, sources of

Unit-III: Business Plan: Purpose and Contents of a Business Plan.

Unit-IV: Inventory Management: Factors influencing and Objectives of inventory

Unit-I: Definition & nature of Company, types of Companies, formation of Companies,

Unit-II: Memorandum of Association (MOA), Contents, Doctrine of Ultra-vires, Articles of

Unit-IV: Management of Company, Appointment of directors, Legal Position, Duties &

Unit-IV: The characteristics of variable income (common stock) securities – Stockholder

Course Outcomes: The students will be able to:-

• Know about the basic concept of Income Tax.

Unit-IV: Computations of total income of an individual, H.UF

1. Singhanai V.K. – Students, Guide of Income Tax, Taxman, Delhi

The students will be able to:-

• Have knowledge about marketing and its functions.

UNIT-I: Introduction: Meaning, Nature and scope of marketing, Marketing concepts,

UNIT-II: Market Segmentation Meaning and definition of market segmentation, Strategies

After the course the students will be able to:

1. Understand the fundamentals of Indian economy.