BCOM-101 Financial Accounting Credit-4

Term I

UNIT 1- Piecemeal Distribution of Cash

Structure-Introduction, Meaning, Surplus Capital Method, Maximum Loss Method, Illustrations,

Questions for Self Study

UNIT 2-Amalgamation of Partnership Firms

Structure-Introduction, Meaning, Objectives of Amalgamation, Methods of Accounting,

Illustrations, Questions for Self Study

UNIT 3-Conversion of Partnership Firm into a Limited Company

Structure-Introduction, Meaning, Objectives of Conversion, Effects of Conversion, Methods of

Calculation of Purchase Consideration, Accounting Procedure, Illustrations, Questions for Self

Study

UNIT 4-Computerised Accounting Environment

Structure-Introduction, Meaning, Application of Accounting Software Package, Voucher Entry

through Software Package, Illustrations, Questions for Self Study

Term II

UNIT 5-Introduction and Relevance of Accounting Standards

Structure-Introduction, Concepts, Need of Accounting Standard, Scope of Accounting Standard,

Importance of Accounting Standard, Overview of Accounting Standards in India, Illustrations,

Questions for Self Study

UNIT 6-Royalty Accounts

Structure-Introduction, Important Terms, Accounting Procedure, Illustrations, Questions for Self

Study

UNIT 7-Hire Purchase and Instalment System (Excluding H.P. Trading) Structure-Basic Concepts, Distinction between Hire Purchase System and Instalment System,

Hire Purchase System, Accounting Treatment, Calculation of Interest, Calculation of Cash Price,

Instalment System, Accounting Treatment, Illustrations, Questions for Self Study

UNIT 8 Departmental Accounts Structure-Introduction, Meaning, Methods and Techniques of Departmental Accounts,

Allocation of Expenses, Inter-Departmental Transfers, Provision for Unrealised Profit,

Illustrations, Questions for Self Study

REFERENCE BOOKS: Lal, Jawahar, Accounting: Theory and Practice, Himalaya Publishing House, New Delhi Sehgal, Ashok, Sehgal, Deepak, Advanced Financial Accounting. Taxmann’s, New Delhi Sharma, D.G., Financial Accounting, Taxmann’s, New Delhi Baker, Richard , Advanced Financial Accounting, Tata McGraw Hill, PublishingCompany, New Delhi Maheshwari, Advanced Accounting, Vikas Publishing House, New Delhi

BCOM-102 Business Economics (Micro) Credit-4

UNIT 1-Introduction

Structure-Introduction, Meaning, Nature and Scope of Business Economics, Difference between

Micro and Macro Economics, Tools for Analysis (Functional Relationships, Schedules, Graph,

Equations), Goals of Firms (Economic Goals and Non-Economic Goals), Summary, Questions

for Discussion

UNIT 2- Demand Analysis

Structure-Introduction, Concept of Demand, The Law of Demand, Elasticity of Demand,

Consumer Behaviour, Demand Forecasting and Demand Estimation, Summary, Questions for

Discussion

UNIT 3- Production and Cost Analysis

Structure-Introduction, Production Function, Law of Variable Proportions - The Three Stages,

Law of Returns to Scale - The Three Stages, Economies and Diseconomies of Scale (Internal and

External), Cost Analysis, Summary, Questions for Discussion

UNIT 4- Revenue Behaviour

Structure- Introduction, Meaning and Importance of Revenue Concepts, Total Revenue (TR),

Average Revenue (AR) and Marginal Revenue (MR), Relationship between Total Revenue (TR),

Average Revenue (AR) and Marginal Revenue (MR), Summary, Questions for Discussion

UNIT 5-Pricing Under Various Market Conditions

Structure-Introduction, Perfect Competition, Monopoly, Monopolistic Competition, Oligopoly,

Comparison between Different Market Structures,Summary, Questions for Discussion

UNIT 6- Factor Pricing

Structure-Introduction, Concept of Marginal Productivity, Marginal, Physical and Revenue

Productivity 6.1 Marginal Productivity Theory of Distribution, Rent, Wages, Interest, Profit,

Summary, Questions for Discussion

REFERENCE BOOKS: Sahoo, Jawahar, Business Economics: Theory and Practice, Himalaya Publishing House, New Delhi Pillai, Ashok, Bharti, Deepak, Advanced Economic. Taxmann’s, New Delhi

BCOM-103 Business of Maths & Statistics Credit-4

UNIT 1- Pre-Requisites

Structure-Natural Numbers and Integers, H.C.F. and L.C.M., Fractions, Indices, Ratio,

Proportion, Variation, Percentage

UNIT 2- Interest

Structure- Simple interest, Compound interest, Problems on growth and decay, Normal and

effective rate of interest, Simple annuities, Immediate annuity and annuity due, Formula for

amount and present value of simple immediate annuity, Relation between amount and present

value of immediate annuity, Present value of a perpetuity, Equated monthly installments,

Formula for present values and amount of an annuity due

UNIT 3-Shares and Dividends

Structure-Introduction, Share Capital, Kinds of Shares, Dividen, Debentures, Bonus Shares,

Stock Exchange, Face Value, Market Value of Shares

UNIT 4-Population and Sample

Structure-Introduction, Definition, Importance of statistics, Scope and Applications of Statistics,

Population and Sample, Types of Sampling

UNIT 5-Frequency Distribution

Structure-Variables and Attributes, Classification, Frequency Distribution, Methods of

Classification, Cumulative Frequencies, Relative Frequencies, Guidelines for the Choice of

Classes, Graphs, Advantages and Limitations of Graphs, General rules for Construction of

Graphs

UNIT 6-Measures of Central Tendency Structure-Introduction, Objectives or Requisites of Ideal Average, Arithmetic Mean (A.M.),

Merits and Demerits of Arithmetic Mean (A.M.), Mean of Combined Groups, Median, Median

by Graph, Merits and Demerits of Median, Mode

UNIT 7-Profit and Loss

Structure-Terms and Formula, Trade discount and Cash discount, Introduction to Commission

and Brokerage

UNIT 8-Linear Programming Problems Structure-Introduction, Meaning of L.P.P., Mathematical formulation of L.P.P., Solution of

L.P.P. by graphical method

UNIT 9-Measures of Dispersion Structure-Introduction, Measures of Dispersion (Relative and Absolute), Range and Coefficient

of Range, Standard Deviation and Coefficient of Variation, Standard Deviation of Combined

Group

UNIT 10- Correlation and Regression

Structure-Introduction, Types of Correlation, Scatter Diagram, Merits and Demerits of Scatter

Diagram, Covariance, Karl Pearson's Coefficient of Correlation, Computational Procedure of

Correlation Coefficient, Merits and Demerits of Karl Pearson's Coefficient of Correlation, Rank

Correlation, Rank Correlation With Ties., Regression Lines, Interpretation of Regression

Coefficient, Applications of Correlation and Regression, Linear Regression Causes and Effect,

Properties of Regression Coefficient, Properties of Regression Lines, Standard Error or

Regression Estimate, Correlation and Regression Analysis.

UNIT 11-Index Numbers

Structure- Introduction, Definition and Notation of Index Number, Types of Index Numbers,

Construction of Index Numbers, Cost of Living Index Numbers, Use of Cost of Living Index

Numbers, Commonly used Index Numbers in India

REFERENCE BOOKS:

Mehta & Madnani Mathematics for Economics

Mongia Mathematics for Economics

Zamiruddin Business Mathematics

Raghavachari Mathematics for Management

BCOM-104 Fundamentals of Computer Credit-4

Term - I

UNIT -1 Introduction to Computer Fundamentals

Structure- Introduction to Computer, Computer System Hardware, Computer Memory, Input

and Output Devices, Interaction between User and Computer, Introduction to Free and Open

Source Software, Computer Viruses, Questions

UNIT 2-Basics of Operating System

Structure-Introduction, Working with Windows Operating System, Questions

UNIT 3-Introduction to Business Communication Tools

Structure-Introduction, MS-Word, MS-Excel, MS-PowerPoint, Questions

UNIT 4-Introduction to Computer Network

Structure-Introduction, Importance of Networking, Computer Networks / Types of Computer Networks, Network Components, Network Topology, Wireless Networks, Questions UNIT 5- Use of Computer in Commerce Structure-Data Processing, Files and Records, File Organization, Computer Applications in Business: Need and Scope, Computer Applications in Various Fields of Commerce, Introduction to E-Commerce, Introduction to E-Commerce, Role of E-Commerce, E-Commerce Framework, E-Commerce Categories, Questions Term - II UNIT 1-Internet and Internet Application

Structure-Introduction, Internet Evolution, Uses of Internet, How does Internet Works?,

Overview of World Wide Web (Web Server and Client), Introduction to Search Engine and

Searching Web, Downloading Files, Introduction to Web Browsers, Working with E-Mail

(Creation and Use), Questions

UNIT 2-Electronic Data Interchange Structure-Introduction to EDI, EDI E-Commerce Basic Architecture, Financial EDI (FEDI),

Overview of the Technology involved in EDI, Questions

UNIT 3-Electronic Payment System

Structure-Introduction to EPS, Introduction to EFT, Introduction to SET, Introduction to Digital

Signature, Introduction to Digital Signature, Types of Payment System, Questions

UNIT 4- Introduction to HTML Structure-Introduction, Adding Images, Creating Hyperlinks, Sending E-Mail through Web

Pages, Tables, Sample Web Pages, Questions

UNIT 5-Introduction to Web Page Design

Structure- Introduction to Web Design,Types of Web Pages, Web Design Pyramid, Building

Website, Web Development Process Model, Questions

UNIT 6-Designing the Web Pages Structure-Introduction, Page Sizes, Entrance and Exit Pages, Page Margins, Graphics in Web

Page Design, Animation Effect, Sound Effect, Color Effect, Uploading the Web Site, Questions

UNIT 7-Internet Security

Structure-Introduction, Security, Internet Privacy and Ethical Issues, Cyber Law, Questions

REFERENCE BOOKS:

Shrivastava-Fundamental of Computer& Information Systems (Wiley Dreamtech)

Leon A and Leon M - Introduction to Computers ( Vikas, 1st Edition).

ITL ESL – Introduction to Information Technology (Pearson, 2nd Edition).

ITL ESL – Introduction to Computer science (Pearson, 2nd Edition).

Introduction to Computers, Norton P. (TATA McGraw Hill)

Leon - Fundamentals of Information Technology, (Vikas)

SEMESTER II

BCOM-201 Principles Of Management Credit-4

Unit - I Introduction: Concept, Functions and Significance of Management.

Unit - II Planning: Meaning, Objectives and Process of Planning, Management by

Objectives,

Decision Making- Concept, Types and Process.

Unit - III Organizing: Meaning, Objectives, Significance, Principles and forms of

organization.

Centralization and decentralization of Authority, Staffing- Meaning, Significance

and

Process.

Unit – IV Directing: Nature, Importance, Principles, Coordinating – nature, Importance

and

Principles, Communication - Meaning, types and Process. Motivation – Meaning

and

Definition, Importance, Types, Leadership – Meaning and Definition,

Principles,

Importance and Types of Leadership.

Unit - V Controlling: Meaning, Objectives, Importance, Limitations, Principles and Process

of

Controlling.

REFERENCE BOOKS:

Saxena, S.C. ,Business Administration and Management, Sahitya Bhawan, Agra

Sherleker, S.A. and Sherleker Y.S., Principles of Business Management, Himalaya Publication House, New Delhi

BCOM-202 Business Environment Credit-4 Unit -

I

Meaning, nature and importance of business environment, Components of business

environment – economic, Socio- cultural, Political and legal, Economic environment

of business in India.

Unit –

II

Process and factors affecting economic development, Problems

development, Unemployment, Poverty , Regional Imbalances, Price

rise.

o

f

economi

c

Unit -

III

Economic Planning in India, Objectives and Progress of five year plans in India.

Problems and Prospects of economy of Uttarakhand.

Unit –

IV

Role of Government in business, Monetary and Fiscal Policy, Industrial and

licensing Policy, Privatization, EXIM Policy.

Unit -

V

International Environment, Globalization and liberalization, Major International

Institution – WTO , World Bank and IMF.

REFERENCE BOOKS:

Sinha, V.C, and Sinha Ritika, Business Environment, Sahitya Bhawan Publishers & Distributors,Agra

Cherunilam, Francis, Business Environment, Himalaya Publishing House, New

Delhi Aswathappa, K.Essentials of Business Environment, Himalaya Publishing House, New Delhi

BCOM-203 Business Economics Credit-4 Unit-I Introduction: Subject Matter of Economics, Definition: Micro and Macro economics,

Inductive & deductive methods of analysis, Static and dynamic approaches of

economics.

Unit-II Consumer Behavior, Cardinal utility approach, Laws of Diminishing Marginal Utility

& Equi Marginal Utility, Ordinal Utility approach, Indifference Curves, Consumer

equilibrium with Indifference curves, Price effect, Income effect and substitution

effect.

Unit- III Demand & Supply Analysis: Nature of demand for a product, individual and market

demand, Law of demand & Supply, Price elasticity of Demand, Income elasticity and

cross elasticity.

Unit-IV Theory of Production: Meaning and concept of production, Factors of production,

Production, Law of Variable Proportions, Law of Returns to Scale.

Unit-V Theory of Product Pricing: Analysis of total cost, Average cost and marginal cost. Total

revenue, Average revenue and Marginal revenue, Different forms of market pricing

under perfect competition, Equilibrium of firm under Perfect Competition, Pricing

under monopoly and monopolistic competition.

REFERENCE BOOKS:

Dwivedi, D.N. , Essentials of Business Economics, Vikas Publishing House, Pvt. Ltd, New Delhi

Reddy, Shanthi Appanaiah , Economics for Business, Himalaya Publishing House, Pvt. Ltd, New Delhi

Seth, M.L. Micro Economics, Laxmi Narain Agrawal Educational Publishers, Agra

Mithani, D.M. Managerial Economics, Himalaya Publishing House, Pvt. Ltd, New Delhi Rubinfield, D.L. S.R, Pindyck, Micro economics, Prentice Hall of India, Pvt. Ltd

BCOM-204 Business Communication Credit-4

UNIT I (6 Session) INTRODUCTION: Definition and classification of communication, purpose of communication,

process of communication, importance of communication in management, communication structure

in organization, barriers & gateway in communication, 7 C’s of communication, Impact of cross

cultural communication.

UNIT II (8 Session) EMPLOYMENT COMMUNICATION: Writing CVs & Application Letter, Group discussions,

interview, types of interview, candidates preparation, Interviewers preparation; Impact of

Technological Advancement on Business Communication; Communication networks, Intranet,

Internet, teleconferencing, videoconferencing

ORAL COMMINICATION: What is oral Communication, principles of successful oral

communication, two sides of effective oral communication, effective listening, non–verbal

communication, Body language, Paralanguage.

UNIT III (8 Session) WRITTEN COMMUNICATION: Purpose of writing, pros & cons of written communication, clarity

in writing, principles of effective writing, writing technique.

BUSINESS LETTERS AND REPORTS: Introduction to business letters, Types of business letter,

Layout of business letter, Reports: definition & purpose, types of business reports, reports writing.

UNIT IV (10 Session) GROUP COMMUNICATION- Meetings: need, importance & planning of Meetings, drafting of

notice, agenda, minutes & resolutions of Meeting, writing memorandum, press release, press

conference, Business etiquettes – netiquettes, telephonic & table etiquettes.

PRESENTATION SKILLS :What is a presentation: elements of presentation, designing a

presentation, advanced visual support for

business presentation, types of visual aid, appearance & posture, practicing delivery of presentation.

UNIT V (8 Session) CORPORATE COMMUNICATION :Definition, scope, importance & components of corporate

communication, professional communicator responsibilities, corporate communication & Public

Relation, role of social media in communication.

REFERENCE BOOKS:

Lesikar RV & Pettit Jr. JD – Basic Business Communication : Theory & Application (Tata Mc

Grow Hill, 15th Edition).

Bisen & Priya – Business Communication (New Age International Publication)

Kalkar,Suryavanshi,Sengupta-Business Communication(Orient Blackswan)

M.K. Sehgal & V. Khetrapal - Business Communication (Excel Books).

P.D. Chaturvedi – Busines Communication (Pearson Education, 3st Edition 2019).

Sharma R.C., Mohan Krishna – Business : Correspondence and Report Writing (Tata McGraw Hill,

3rd Edition).

Rajendra Pal - Business Communication (Sultanchand & Sons Publication).

SEMESTER III

BCOM-301 Business Organisation Credit-4

Unit I- Meaning and definition of business essentials & scope of business

Classification of Business Activities, Meaning, Definition, Characteristics and objectives of

Business Organisation, Evolution of Business Organisation. Modern Business, Business &

Profession.

Unit II- Business Unit, Establishing a new business unit. Meaning of

Promotion. Features for business, Plant location, Plant Layout & size

of business unit.

Unit III- Forms of Business Organisation. Sole Proprietorship, Partnership,

Joint Stock Companies & Co-operatives.

Unit IV- Business Combination Meaning Causes, Objectives, Types and Forms

Mergers, Takeovers and Acquisitions.

Univ V- Business Finance: Financial need of Business methods & sources of finance. Security Market,

Money Market, Study of Stock Exchange & SEBI.

REFERENCE BOOKS:

Chottorjee S.K. Business Organisation

Jagdish Prakash Business Organistaton and Management

Om Prakash Business Organisation

Sherlekar S.A. Business Organisation and Management

Singh & Chhabra Business Organisation

BCOM-302 Managerial Economics Credit-4

Unit I- Nature and Scope :

Nature and Scope of Managerial Economics, its relationship

with other subjects. Fundamental Economic Tools-Opportunity

cost concept, Incremental concept, Principle of time perspective, Discounting principle and

Equi-marginal principle.

Unit II- Demand Analysis :

Concept and importance of Demand & its determinants Income & Substitution effects.

Various elasticity of demand, using elasticity in managerial decisions, revenue concepts,

relevance of demand forecasting and methods of demand forecasting.

Unit III- Cost Concept :

Various cost concepts and classification, Cost output relationship in short run & long run cost

curves). Economics and diseconomies of scale, Cost control and Cost reduction, Indifferent

curves.

Unit IV- Pricing :

Pricing methods, Price and output decisions under different market structures-perfect

competition, Monopoly and Monopolistic Competition, Oligopoly.

Unit V- Profit Mg t & Inflation :

Profit, Functions of profit, Profit maximization, Break Even analysis.

Elementary idea of Inflation.

REFERENCE BOOKS:

Varsney & Maheshwari : Managerial Economics

Mote Paul & Gupta : Managerial Economics : Concepts & Cases

D.N.Dwivedi : Managerial Economics

D.C.Huge : Managerial Economics

Peterson & Lewis : Managerial Economics

Trivedi : Managerial Economics

D.Gopalkrishnan : A Study of Managerial Economics

BCOM-303 Business Statistics Credit-4

Unit I- Statistics: Concept, significance & Limitation Type of Data,

Classification & Tabulation, Frequency Distribution & graphical representation.

Unit II- Measures of Central Tendency (Mean, Medium, Mode) Measures of Variation: &

Prosperities of a good measure of variation: Range, Quartile Deviation, Mean Deviation and

Standard Deviation, Measures of Skewness & Kurtosis.

Unit III- Correlation : Significance of Correlation, Types of correlation, Simple correlation, Scatter

Diagram method, Karl Pearson Coefficient of Correlation. Regression : Introduction, Regression

lines, and Regression Equation & Regression coefficient.

Unit IV- Probability : Concept, Events, Addition Law, Conditional Probability, Multiplication Law

& Baye’s theorem [Simple numerical], Probability Distribution: Binomial, Poisson and Normal.

Unit V- Sampling Method of sampling, Sampling and Non-sampling errors. Test of Hypothesis,

Type- I and Type –II Errors, Large sample tests.

REFERENCE BOOKS:

Gupta, S.P. & Gupta, M.P. Business Statistics

Levin, R.I. Statistics for Management

Feud, J.E. Modern Elementary Statistics

Elhance, D.N. Fundamentals of Statistics

Gupta, C.B. Introduction of Stastical Methods

BCOM-304 Fundamental Of Banking Credit-4

Term - I

UNIT 1-Evolution of Banking

Structure-Introduction, Origin, Meaning and Definition of Bank, Evolution of Banking, Evolution of

Banking in India, Structure of Indian Banking System, Questions for Discussion

UNIT 2- Functions of Bank

Structure-Introduction, Primary Functions, Secondary Functions, Questions for Discussion

UNIT 3-Procedure for Opening and Operating of Deposit Account Structure-Introduction, Types of Accounts, Procedure for Opening of Deposit Account, Procedure

for Operating Deposit Account, Closure of Accounts, Transfer of Accounts to Other Branches,

Types of Account Holders, Questions for Discussion

Term - II

UNIT 4-Methods of Remittances

Structure- Introduction, Demand Drafts, Banker’s Cheques and Truncated Cheques, Mail Transfer,

Telegraphic Transfer, Electronic Funds Transfer - RTGS, NEFT and SWIFT, Other Methods of

Remittances, Questions for Discussion

UNIT 5- Lending Principles, Credit Creation and Balance Sheet of a Bank Structure-Introduction, Investment Policy, Safety, Liquidity, Profitability, Diversification of Risks, Multiple Credit Creation: Process and Limitations, Balance Sheet of a Commercial Bank, Questions for Discussion UNIT 6-Negotiable Instruments Structure-Introduction, Definition and Meaning of Negotiable Instruments, Features of Negotiable

Instruments, Types of Negotiable Instruments, Definition, Meaning and Characteristics of

Promissory Note, Bill of Exchange and Cheque, Types of Cheques (Bearer, Order and Crossed),

Types of Crossing (General and Special), Dishonour of Negotiable Instrument, Noting and

Protesting, Questions for Discussion

UNIT 7- Endorsement

Structure-Introduction, Definition and Meaning of Endorsement, Types of Endorsement (Blank, Full

or Special, Restrictive, Partial, Conditional, Sans Recourse, Facultative), Questions for Discussion UNIT 8-Technology in Banking Structure- Introduction, Need and Importance of Technology in Banking, E-Banking: (ATM, Credit

Card, Debit Card, Telebanking, Mobile Banking, Net Banking, SWIFT, Concept and Benefits of

Core Banking Solution, Questions for Discussion

REFERENCE BOOKS: Anand,S.K, Indian Banking System,TMH Anil,Vijay, Banking System ,Himaliya Publication Pillai,Sahoo, Fundamentals Of Banking,Taxman

SEMESTER IV

BCOM-401 Elements of Marketing Credit-4

UNIT I Introduction: Nature and Scope of Marketing, Modern Marketing Concept, Marketing Mix. Marketing Management Process: An Overview.Marketing environment -Micro and Macro environmental components, Consumer Buying Process, Buying Motive and Factor Influencing Consumer Buying Behavior.

UNIT II Market Segmentation- Meaning & benefits, Basis and criteria of Segmentation, Targeting- Concepts, Types and Basis, Positioning- Meaning and Importance, Major Basis of Positioning a Product. Product Concept, Product Classification, PLC, NPD, Branding. Packaging and Labeling, Concept of Product Mix, Product Line and Product Development.

UNIT III Pricing: Significance of Pricing, factors effecting pricing determination, Major pricing method. Pricing Policies: Geographical Pricing, Product Line Pricing, Discount and Rebates. Physical Distribution: Channels of Distribution - Meaning and Importance. Types of Distribution Channel, Function and Services of Whole seller and Retailers.

UNIT IV Promotion: Nature and Importance, Communication Process, Methods of Promotion: Their distinctive Characteristics, Concept of Integrated Communication, Promotion Mix and Factors affecting Promotion Mix.

REFERENCE BOOKS:

Kotler Philip and Armstrong G., Principles of Marketing, Pearson.

Sherlekar S. A., Marketing Management, Himalaya Publishing House.

Ramaswami and Nandkumari, Marketing Management, MacMillain.

BCOM-402 Advance Accounting Credit-4

UNIT I Company Accounts: Shares and its types, types of share capital-equity vs. preference shares, issue of shares at par, premium and discount, forfeiture of shares and reissue,Pro-rata allotment, SEBI guidelines for buy-back of shares, bonus shares. (10 hours)

UNIT II Amalgamation of companies as per AS-14, purchase consideration, methods of finding purchase consideration, pooling of interest method vs. purchase method, practical problems based on amalgamation in the nature of merger and in the nature of purchase.

(11 hours)

UNIT III Analysis of financial statements: tools for the analysis of financial statements, practical problems based on cash flow statement as per AS-3.Accounting ratios and practical problems based on liquidity, solvency, turnover, and profitability ratios. (11hours)

UNIT IV Introduction to Human Resource Accounting and Inflation Accounting.Internal vs. External Reconstruction, Practical problems based on alteration of share capital and reduction of share capital.

(08 hours)

REFERENCE BOOKS:

Jain S. P. and Narang K. L., Advanced Accountancy Vol. II, Kalyani Publishers, New Delhi

Chaturvedi C. L., Advanced Accountancy, Shree Mahavir Book Depot.

Gupta R. L. and Radha Swami M., Financial Accounting, Sultan Chand and Sons.

Maheshwari S.N & Maheshwari S.K ,An Introduction to Accountancy, Vikas Publication

BCOM-403 Business Regulatory Framework Credit-4

Unit – I Indian Contract Act 1872, Introduction, Nature, Elements, Types of Contracts, Offer and

Acceptance, Capacity of Parties, Consideration, Free Consent, Performance and

Discharge of Contract, Remedies for Breach of Contract (with Important Case, Laws).

Unit - II Special Contracts: Bailment Contract, Pledge, Indemnity Guarantee, Contingent Quasi

and

Agency Contract(with Important case Laws). Unit - III Sale of Goods Act 1930, Introduction, Condition and Warranties, Transfer of Property,

Performance of Contract of Sales, Unpaid Seller, Auction Sales.

Unit – IV Indian Partnership Act 1932, Introduction, Types of Partnership and Partners Formation

and Registration of Partnership Firm, Relationship of Partners and Dissolution of

Firms.

Unit - V Negotiable Instruments Act 1881: Introduction, Parties to Negotiable

Instruments, Negotiation and Endorsement, Crossing of Cheques, Protection to Banker.

REFERENCE BOOKS:

Singh, Avtar , Mercantile Law, Eastern Book Depot, Lucknow (U.P.)

Kapoor, N.D. Elements of Mercantile Law, Sultan Chand & Sons, New Delhi Maheshwari, S.N. A Manual of Business Law, Himalaya Publishing House Pvt. Ltd. Mumbai Gogna, P.P.S. Mercantile Law, S.Chand & Co. New Delhi

BCOM-404 Company Law Credit-4

Unit I Definition and Characteristics of a Company, Essential Features of a company, Kinds of

Companies.

Unit-II Formation of a Company – Process of company formation and Registration. Memorandum of

Association, Articles of Association, Doctrine of Indoor Management, Principle of

constructive Notice, procedure for Alteration in the Memorandum of Association.

Unit- III Share Capital – Types of Shares, Issue of Shares, Allotment of shares, Prospectus,

Forfeiture, Buy back.

Unit-IV Company Management – Officers of a company, Directors – Types, rights and Duties,

Divisible Profits.

Unit-V Winding up of a company -Meaning, Types of the winding up, Powers and duties of

Liquidators.

REFERENCE BOOKS:

Singh, Avtar, Company Law, Eastern Book Co., Lucknow

Date, V.S. Students Guide to Corporate Laws, Taxman, New Delhi

Majumdar and Kapoor Company Law, Taxman New Delhi

SEMESTER V BCOM-501 Cost Accounting Credit-4 UNIT-I Introduction: Meaning, Objectives and Advantages of Cost accounting, Difference between Cost and financial accounting, Types of cost, Cost unit, Cost centers. Elements of cost, methods of costing (Theoretical aspects), EOQ & ABC Technique

UNIT-II Practical problems based on Unit Costing, Tender Costing, and Process Costing.Practical problems on Abnormal and Normal losses and theoretical aspects of Joint and By- products.

UNIT-III Operating Costing (Practical Problems of Transport Costing) and Reconciliation between Cost and financial Accounts (Practical Problems) and Memorandum Reconciliation Account. UNIT-IV Techniques of Costing (Theoretical aspects), Break-Even-Analysis, Cost-Volume-Profit Analysis(Practical Problems on Desired Profit, Desired Sales, M.O.S., B.E.P.) and Contract Costing (practical problems). REFERENCE BOOKS

Cost Accounting, P.C. Tulsan& Bharat Tulsan, Chand Publications.

Cost Accounting, S.P. Jain, K.L. Narang, Kalyani Publishers.

Cost Accounting, Dr. S.N. Maheshwari, Vikas Publishing House

Cost and Management Accounting, M.N Arora, Vikas Publishing House

BCOM-502 Industrial Law Credit-4

UNIT I The Factories Act, 1948- Definition, Provisions regarding health, safety and welfare, Working hours for adults, Extra wages for overtime, Employment of young persons, General penalty for offences.

UNIT II The Payment of Wages Act, 1936-Definition of Wages, Rules for payment of wages, Deductions from wages, Inspectors and their powers, Bar of suites.

UNIT III The Payment of Bonus Act, 1965- Meaning of Bonus, Objects of the Act, Eligibility for Bonus, Disqualifications for Bonus, Offences and penalties under Bonus Act. UNIT IV The Trade Union Act, 1926- Definition and functions of trade union, Registration of trade union, Rights and privileges of a trade union, Regulations of trade union REFERENCE BOOKS

N.D Kapoor, Industrial Law, Sultan Chandra.

P.L Malik’s twenty-four edition

Sumeet Malik and SSC Editorial office

BCOM-503 Management Accounting Credit-4

Unit - I Definition , Objectives, Nature, Scope & role of Management Accounting, Difference

Between Financial Accounting and Management Accounting.

Unit - II Analyzing Financial Statements: Methods of Analysis and Interpretation of Financial

Statements, Ratio Analysis, Comparative Financial Statements .

Unit - III Marginal Costing – Concept, Basic Characteristics and Limitations, applications of

Marginal Costing, Level of Activity, Planning, Decisions regarding Sales–Mix, Make or

Buy Decisions and Discontinuation of a Product Line.

Unit – IV Cost–Volume –Profit Analysis; P/V Ratio, Margin of Safety, Break-Even-Analysis,

Assumptions and Practical Applications of Break–Even-Analysis.

Unit - V Reporting to Management: Objectives of Reporting, Reporting Needs at Different

Managerial Levels; Types of Reports, Modes of Reporting, Reporting of Different Levels

of Management.

REFERENCE BOOKS

Man Mohan and Goyal, Management Accounting, Sahitya Bhawan, Agra

Jagdish Prasad, Management Accounting, Kalyani Publishers, Ludhiana.

P.N. Reddy and H.R. Appannaiah, Essentials of Management Accounting,

Himalaya Publishing House, New Delhi

BCOM-505 Insurance Law & Practice Credit-4

UNIT-I Introduction and Scope of Insurance- Historical perspective, Conceptual Framework,

Meaning, Nature and Scope of Insurance, Classification of Insurance Business viz., Life Insurance

and General Insurance. Role of Insurance in Economic Development & Insurers' Obligation towards

Rural and Social Sectors. Price of a financial transaction, Statistics and probability from single risk to

portfolios. Pooling risks: mutuality & solidarity Introduction to reinsurance, Principles of Life

Insurance and Governance of Insurance Business.

UNIT-II Life insurance technique: the basics- Demographical bases, life insurance products:Single

premiums, single recurrent and periodic premium insurance, products, Mathematical provisions, life

insurance products: Endowment, Life annuity, unit and index linked, pension funds ,Life insurance

technique: applications- Life insurance with benefits linked to investment performance, the valuation

of the life insurance business, Portfolio Evaluation tools Risks and Solvency, Pension Funds and

Occupational Pension Schemes .Non life insurance technique: the basics- Actuarial Model for

calculation of premium rates, risk classification Non-life technical provisions.

UNIT-III Financial Aspects of Insurance Management- Insurance Companies and functions, Mutual

Funds, Housing Finance. Important Life Insurance Products and General Insurance Products

Determination of Premiums and Bonuses Various Distribution Channels

UNIT-IV Risk Management: Risk management objectives and tools, risk management and value

creation, the risk management process, enterprise-wide risk management, Risk management in

industrial companies, RAPM - Risk Adjusted Performance Measures, value at Risk and Underwriting,

Role of Actuaries- Product framing, Underwriting guidelines. Preparation of Insurance Documents

Policy Conditions

UNIT-V Settlement of Claims, Insurance Laws and Regulations with respect to following Acts.

Insurance Act 1938, Life Insurance Corporation Act 1956, IRDA Act 1999, Ombudsman Scheme,

Income Tax Act, Wealth Tax Act 1957, Married Women's Property Act 1874. Code of Conduct in

Advertisement, Financial Planning and Taxation, Bank Deposit Schemes, Unit Trust and Mutual

Funds, Shares, Tax Benefits under Life Insurance Policies

REFERENCE BOOKS

Neelam Gulati-Principles of Risk Management& Insurance (Excel Books)

Kakkar & Srivastava – Insurance and Risk Management (Universities Press)

Vaughan & Vaughan - Fundamentals of risk & Insurance (John Wiley & Sons, New York)

Srivastava D.C., Srivastava Shashank - Indian Insurance Industry Transition & Prospects (New

Century Publications, Delhi)

Mishra M.N. - Insurance Principle & Practice (Sultan Chand & Company Ltd., New Delhi)

SEMESTER VI

BCOM-601 Human Resource Management Credit-4

UNIT I Introduction to HRM & HRD Concept of HRM, Objectives, Process, HRM vs. Personnel

Management, HRM Vs. HRD, Objectives of HRD, focus of HRD System, Structure of HRD

System, role of HRD manpower.

UNIT II Human Resource Policies & Strategies Introduction, role of HR in strategic management,

HR policies & Procedures, HR Programme., developing HR policies and strategies, Strategic

control, Types of Strategic control, Operational Control System, Functional and grand strategies,

Strategy factors.

UNIT III Human Resource Procurement & Mobility Productivity & improvement job analysis &

Job design, work measurement, ergonomics. Human Resource planning-objectives, activities,

manpower requirement process Recruitment & Selection Career planning & development, training

methods, basic concept of performance appraisal. Promotion & Transfer.

UNIT-IV Employee Compensation Wage policy, Wage determination, Wage boar, factors affecting

wages & Salary, systems of payments, Job evaluation,

components of wage/salary-DA, incentives, bonus, fringe benefits etc., Minimum Wages Act 1948,

Workmen Compensation Act 1923, Payment of bonus Act 1965.

UNIT-V Employee relations Discipline & Grievance handling types of trade unions, problems of

trade unions

REFERENCE BOOKS

Human Resource Management – Dipak Kumar Bhattacharya

Managing Human Resource-Arun Monappa

Essential of HRM and Industrial Relations-P.Subba Rao

Personnel Management-C.B. Memoria

BCOM-602 Security Analysis & Portfolio Management Credit-4

UNIT-I Overview of Capital Market: Market of securities, Stock Exchange and New Issue Markets -

their nature, structure, functioning and limitations; Trading of securities: equity and debentures/ bonds.

Regulatory Mechanism: SEBI and its guidelines; Investor Protection, Saving, investment, speculation.

Type of investors, Aim & Approaches of security analysis.

UNIT-II Risk & Return: Concept of Risk, Component & Measurement of risk, covariance, correlation

coefficient, measurement of systematic risk.

Fundamental Analysis: Economic, Industry, Company Analysis, Technical Analysis: DOW Theory,

Support and Resistance level, Type of charts & its interpretations, Trend line, Gap Wave Theory,

Relative strength analysis , Technical Versus Fundamental analysis.

UNIT-III Nature of Stock Markets: EMH (Efficient Market Hypothesis) and its implications for

investment decision. Valuation of Equity: Nature of equity instruments, Equity Valuation Models.

Approaches to Equity Valuation: Valuation of Debentures/Bonds : nature of bonds, valuation, Bond

theorem, Term structure of interest rates, Duration. Valuation of Derivatives (Options and futures):

concept, trading, valuation.

UNIT-IV Portfolio Analysis and Selection: Portfolio concept, Portfolio risk and return, Beta as a

measure of risk, calculation of beta, Selection of Portfolio: Markowitz’s Theory, Single Index Model,

Capital market theorem, CAPM (Capital Asset Pricing Model) and Arbitrage Pricing Theory.

UNIT-V Portfolio Management and Performance Evaluation: Performance evaluation of existing

portfolio, Sharpe, Treynor and Jensen measures; Finding alternatives and revision of portfolio;

Portfolio Management and Mutual Fund Industry REFERENCE BOOKS

Ranganatham - Security Analysis and Portfolio Management (Pearson Education, 2st Ed.)

Chandra P - Investment Analysis and Portfolio Management (Tata Mc Graw Hill, 2008)

Bhatt - Security Analysis and Portfolio Management (Excel Books)

Bhatt- Security Analysis and Portfolio Management (Wiley Dreamtech)

Pandian P - Security Analysis and Portfolio Management (Vikas, 1st Ed.)

BCOM-603 International Business Credit-4

Unit – I Nature and scope of International Business, types of international Business,

importance

of international business, growing relevance of international business.

Unit – II Introduction of international trade, meaning and need of international trade,

difference

between domestic and international trade, need for separate theory of international

trade, theories of international trade, gains from international trade/foreign trade.

Unit – III Government influence on trade: free trade v/s protectionism, balance of payment,

current account and capital account, disequilibrium in balance of payment, its causes,

consequences and cures. Unit – IV International economic institutions: IMF, World bank , WTO

Unit - V Foreign exchange market-meaning and need, functions, financing foreign trade:-

payment terms:- letter of credit, documents: bill of lading, commercial invoice. REFERENCE BOOKS

International Business, Charles Hill

IB: Strategy, Management and New Realities, Tamer Cayusgil, Gray Knight

Challenge of Global Competition, Donald Ball,Vikash Publication

International Trade & Foreign Exchange,TMH

BCOM-604 Production Management Credit-4

Unit I- Nature & Scope of Production Management, Functions of Production Management, Production

Systems, responsibilities of Production manager. Production Planning & Control (PPC), Objectives of

PPC.

Unit II- Types of manufacturing Systems: Intermitted & Continuous Systems etc., Product design &

development.

Unit III- Plant Location & Plant layout.

Unit IV- Materials Management & Inventory Control : Purchasing Economic lot quality/Economic

order quantity(EOR), Lead time, Rorder level. Brief of ABC analysis, Stock Keeping.

Unit V- Quality Control : Quality, Quality assurance, Quality Circles, TQM, JIT, Statistical Quality

Control.

REFERENCE BOOKS

Prodcution Operation management B.S. Goel

Production & Operation Management Buffa

Production & Operation Management S.N.Chany