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cjdrmYyk fo'ofo|ky;]Hkksiky Barkatullah University, Bhopal As per model syllabus of U.G.C. New Delhi, drafted by Central Board of Studies and Approved by Higher Education and the Governor of M.P. okf.kT; ladk; Faculty of Commerce Syllabus & Prescribed Books B.Com. Sem. Examination 2010-11 V Semester (10+2+3) izdk’kd dqylfpo cjdrmYyk fo’ofo|ky;]Hkk siky 2010&11 ewY; % 50-00

B.com All Vth Sem. Syllabus 9y9a

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Page 1: B.com All Vth Sem. Syllabus 9y9a

cjdrmYyk fo'ofo|ky;]Hkksiky

Barkatullah University, Bhopal

As per model syllabus of U.G.C. New Delhi, drafted by Central Board of Studies and Approved by Higher Education and the

Governor of M.P.

okf.kT; ladk;

Faculty of Commerce

Syllabus & Prescribed Books

B.Com. Sem. Examination 2010-11

V Semester (10+2+3)

izdk’kd

dqylfpo

cjdrmYyk fo’ofo|ky;]Hkksiky

2010&11 ewY; % 50-00

Page 2: B.com All Vth Sem. Syllabus 9y9a

1

COURSEWISE SCHEME

Fifth Semester

1. Course Code : 9. Maximum marks:: 550

2. Course Name : B.Com. 10. Minimum Passing percentage : 33

3. Total Subject : 4 11. Project Work : N

4. Compulsory Subject : 1 12. Project Passing marks : N

5. Optional Subject : 3 13. Practical : Y

6. Internship Marks : 100

7. Internship Passing Marks : 33

8. Project : N

Sub.

code

Subject Name Theory Practical Total

Paper CCE Total Marks

1st 2

nd 3

rd Max. Min. Max. Min. Max. Min. Max. Min. Max. Min.

Internship Compulsory 100 0 0 100 33 0 0 100 33 0 0 100 33

Compulsory

Foundation Course 35 35 25 95 32 30 10 125 42 25 08

BCIT

150 50

Accounting Gr.-I 35 35 0 70 23 30 10 100 33 0 0 100 33

Business Management Gr.-II 35 35 0 70 23 30 10 100 33 0 0 100 33

Optional Paper (Select Any 1)

Applied Economics Gr.-III 35 35 0 70 23 30 10 100 33 0 0 100 33

Vocational Course

I. Computer application 26 26 0 52 18 23 7 75 25 25 08 100 33

II. Office Management and

Secretarial Practice

26 26 0 52 18 23 7 75 25 25 8 100 33

III. Principles and Practice of

management of Insurance

35 35 0 70 23 30 10 100 33 0 0 100 33

IV. Tax Excise - Procedure &

Practice

35 35 0 70 23 30 10 100 33 0 0 100 33

V. Tourism and Travel

Management

35 35 0 70 23 30 10 100 33 0 0 100 33

VI. Foreign Trade Practices and

Procedures

35 35 0 70 23 30 10 100 33 0 0 100 33

VIII. Advertising Sales Promotion

& Sales Management

35 35 0 70 23 30 10 100 33 0 0 100 33

Page 3: B.com All Vth Sem. Syllabus 9y9a

2

Department of Higher Education, Govt. of M.P.

Semester wise Syllabus for Under Graduates

as recommended by Central Board of Studies and approved by the Governor of M.P.

Session 2010-11

Class : ch-,-@ch-,l-lh-@ch-dkWe@ch-,l-lh- gkse lkbal@

ch-,- esustesUV@ ch-lh-,-

Subject : vk/kkj ikB~;dze Paper Title : isij &I Hkk"kk dkS’ky ,oa O;fDrRo fodkl Semester : V

dqy vad & 35

bdkbZ &1 Hkk"kk dkS’ky ,oa O;fDrRo

1- Hkkjrh; laLd̀fr dk Lo:Ik vkSj fo’ks"krk,¡

2- Hkkjrh; lekt O;oLFkk % vkJe O;oLFkk] o.kZ O;oLFkk

3- laLdkj

bdkbZ &2

1- m|ksx O;kikj

2- f’kYi dyk

3- U;k; O;oLFkk

bdkbZ&3

1- /keZ

2- n’kZu

3- Ukhfr

bdkbZ &4 Ykfyr dyk,¡

1- lkfgR;

2- laxhr

3- fp=] ewfrZ] LFkkiR; dyk

bdkbZ &5

1- Hkkjrh; lanHkZ esa

2- vUrjjk"Vªh; lanHkZ esa

3- leUo;hdj.k ds lanHkZ esa

Page 4: B.com All Vth Sem. Syllabus 9y9a

3

Department of Higher Education, Govt. of M.P.

Semester wise syllabus for under Graduates As recommended by Central Board of Studies and

Approved by HE the Governor of M.P. Session 2010-11

Class - B.A./B.Sc./B.Com/B.Sc. Home Sci./ B.A.

(Mgt.) BCA

Subject - Foundation Course

Paper - Paper II English Language and Aspects of

Development

Semester - V

Max. Marks : 35

Texts for Units I & II :

1. William Wordsorth, “Three years she grew.”

2. Vikram Seth, “The Mouse and the Snke.”

3. K. Aludiapillai, “Communication Education & Information

Technology”.

4. Ashok Mahadeven, “Miracles by the Thousand” (pages 50-53),

Reader’s Digest, January 2007.

5. Marcus Natten, “Childhood”.

6. Shubhra Tripathi, “Globalization and Liberalization.”

7. Mrinal Pande, “Girls”. Abridged and adapted by Urbashi

Barat.

Unit-I Short-answer questions. 6×1=6

Unit-II 100- word questions. 2× 4 =8

Unit-III Short essay of about 250-300 words. Three 7

alternative topics to be provided, candidates to

attempt any one.

Unit-IV Official reports and proposals. 7

Unit-V Languages Skills : Correcting errors in elision, in synthesis

and transformation, and in punctuation. Tense and voice

(advanced). Questions should not repeat the examples or

exercises provided in the textbook. 7

Page 5: B.com All Vth Sem. Syllabus 9y9a

4

Department of Higher Education, Govt. of M.P.

Semester wise syllabus for under Graduates As recommended by Central Board of Studies and

Approved by HE the Governor of M.P. Session 2010-11

Class - B.A./B.Sc./B.Com/B.Sc. Home Sci./ B.A.

(Mgt.) BCA

Subject - Foundation Course

Paper - Paper III Basic Computer Information

Technology -I

Semester - V

Max. Marks : 25

Page 6: B.com All Vth Sem. Syllabus 9y9a

5

Page 7: B.com All Vth Sem. Syllabus 9y9a

6

Department of Higher Education, Govt. of M.P. Semester wise syllabus for under Graduates

As recommended by Central Board of Studies and Approved by HE the Governor of M.P.

Session 2010-11

Class - B.A./B.Sc./B.Com/B.Sc. Home Sci./ B.A.

(Mgt.) BCA

Subject - Foundation Course

Paper - Paper III Basic Computer Information

Technology -I

Semester - V (Practical)

Max. Marks : 25

Page 8: B.com All Vth Sem. Syllabus 9y9a

7

B.Com (Graduate) semester wise Syllabus

Session 2010-11

Class B.Com. 3rd

year

Semester V

Subject Accounting Group

Title of the paper I-Income Tax for Individuals

Compulsory/ Optional Compulsory

Max. Marks 35

Particulars

Unit- I Basic concept and definition of Income tax, income, Agriculture Income,

Exempted Income, Residential Status and its impact on tax liability.

Unit - II Taxable Income Under the head of salary.

Unit – III Taxable Income Under the head of house property.

Unit – IV Taxable Income Under the head of business and profession.

Unit – V Taxable Income Under the head of capital.

bdkbZ&1 vk; dj dh ifjHkk"kk,sa ,oa ewy vo/kkj.kk] vk;] d̀f"k vk;] dj eqDr

vk;] fuokl LFkku dk fu/kkZj.k ,oa mldk djnkf;Ro ij izHkkoA

bdkbZ&2 osru 'kh"kZd dh dj ;ksX; vk;A

bdkbZ&3 edku lEifRr 'kh"kZd dh dj ;ksX; vk;A

bdkbZ&4 O;kikj ,oa is'ks 'kh"kZd dh dj ;ksX; vk;A

bdkbZ&5 iwath ykHk 'kh"kZd dh dj ;ksX; vk; A

Suggested Readings:

1. Singhania V.K. - Income Tax

2. Mehrotra H.C. – Income Tax

3. Girish Ahuja, Ravi Gupta – Income Tax

4. Sri pal Shaklechar – Income Tax

5. S.K.Singh, R.K. Jain – Income Tax

6. Anil Dhagat – Income Tax ,O.P. Agrawal – Income Tax

Page 9: B.com All Vth Sem. Syllabus 9y9a

8

Session 2010-11

Class B.Com. 3rd

year

Semester V

Subject Accounting Group

Title of the paper II-Accounting for Managers

Compulsory/Optional Compulsory

Max. Marks 35

Particulars

Unit – I

Concept of management account. Relation between financial-cost-

management Accounting. Significance & Techniques of management

Accounting. Function of Management Accounting.

Unit – II Meaning and objectives of financial analysis, ratio analysis

Unit – III Fund flow analysis. Cash flow analysis as per AS-3

Unit –

IV Concept of management Audit, Responsibility Accounting.

Unit – V Management reports, Types of reports, quality of good report.

bdkbZ&1

izca/kdh; ys[kkadu dh vo/kkj.kk] foRrh;&ykxr& izca/k ys[kkadu esa

vUrlZEcU/kA izca/kdh; ys[kkadu dk egRo ,oa rduhdas] izca/k ys[kkiky

ds dk;ZA

bdkbZ&2 foRrh; fo'ys"k.k dk vk'k; ,oa mn~ns';] vuqikr fo'ys"k.kA

bdkbZ&3

dks"k izokg fo'ys"k.kA jksdM izokg fo'ys"k.kA ¼ys[kkadu izk:i&3 ds

vuqlkj½

bdkbZ&4

izca/kdh; vads{k.k dh vo/kkj.kk] mRrjnkf;Ro ys[kkadu A

bdkbZ&5 izfrosnu] izfrosnuksa ds izdkj] vPNs izfrosnu dh fo'ks"krk,saA

SUGGESTED READINGS:

1. Jain S.P. Narang K.L. – Management Accounting

2. Shashi Gupta – Management Accounting

3. S.P. Gupta– Management Accounting

4. Mahesh Agrawal Mukesh Jain– Management Accounting

Page 10: B.com All Vth Sem. Syllabus 9y9a

9

Session 2010-11

Class B.Com. 3rd

year

Semester V

Subject MANAGEMENT GROUP

Title of the paper I- Financial Management

Compulsory/ Optional Compulsory

Max. Marks 35

Particulars

Unit I Meaning, Scope and nature of Financial Management.

foRrh; izca/k ls vk'k;] {ks= ,oa LoHkko] foRrh; dk;ZA

Unit II Meaning and Important of Cost of Capital, Equity Capital.

iwath dh ykxr] iwath ykxr ls vk'k; ,oa egRo] lerk iwath

Unit III Financial and operating leverage, Calculation

foRrh; ,oa lapkyu mRrksyu dh x.kukA

Unit IV

Capital Structure – Meaning and Importance of capital structure, elements to

effect the structure of capital

iwath lajpuk% iwath lajpuk vk'k; ,oa egRo] iwath lajpuk dks izHkkfor

djus okys rRoA

Unit V

Management of working capital – Meaning Importance and factor of working

capital.

dk;Z'khy iwath dk izca/k% dk;Z'khy iwath dk vk'k;] egRo ,oa ?kVdA

SUGGESTED READINGS:

1. Agrawal & Agrawal – Financial Management

2. Pandey I.M. - Financial Management

3. Khan M. Jain - Financial Management

4. Dr. S.P. Gupta - Financial Management

Page 11: B.com All Vth Sem. Syllabus 9y9a

10

Session 2010-11

Class B.Com. 3rd

year

Semester V

Subject Management Group

Title of the paper II-Marketing Management

Compulsory/ Optional Compulsory

Max. Marks 35

Particulars

Unit-1 Concept of marketing and marketing management nature, objectives and

importance Role of marketing in economic development.

Unit-2 Sales forecasting, role, factor and steps, product planning and development concept need and importance of marketing information system.

Unit-3 Product branding and packaging product pricing decision new

product pricing policies. Unit-4 Concept and Significance of sales promotion sales promotion

programmers channels of distribution.

Unit-5 Advertisement – Concept, Nature, Objective and Importance, Effects of advertisement. Advertising agencies.

bdkbZ 1 foi.ku dh fopkjk/kkjk ,oa foi.ku izca/k ] izd̀fr ]

mn~ns'; ,oa egRo A vkfFkZd fodkl esa foi.ku dh HkwfedkA

bdkbZ 2- foØ; iwoZkuqeku Hkwfedk ?kVd ,oa in oLrq fu;kstu ,oa

fodkl foi.ku lwpuk iz.kkyh vk'k;++++++ ++ vko';drk ,oa egRoA

bdkbZ 3- mRikn ozkf.Max ,oa iSdsftax mRikn ] ewY; uhfr;kW ,oa

fu.kZ; ] uohu mRikn ewY; uhfr;kWA

bdkbZ 4- foØ; lao/kZu dh fopkj/kkjk ,oa egRo foØ; lao/kZu

dk;Zdze forj.k ds ek/;eA

bdkbZ 5 foKkiu vk'k; izd`fr ] mn~ns'; ,oa egRoA

foKkiu ds izHkko foKkiu ,tsUlhtA

Suggested Readings:

1. V.M. Baijal – Marketing Management

2. Phillip Kotlar - Marketing Management

Page 12: B.com All Vth Sem. Syllabus 9y9a

11

vuq’kaflr iqLrdsa &

1- 'kSysUnz dqekj Hkkjy & foi.ku izca/k

2- vkj-lh- vxzoky & foi.ku izca/k

3- ch- iksjoky & foi.ku izca/k

4- ih-ds- JhokLro & foi.ku izca/k

Session 2010-11

Class B.Com. 3rd

year

Semester V

Subject Applied Economics Group

Title of the paper I-Public Finance

Compulsory/ Optional Optional

Max. Marks 35

Particulars

UNIT I:

Public Finance: meaning, importance & nature of public expenditure, effect of public expenditure.

UNIT II:

Public Revenue: Its classification & sources, principles & forms of taxation.

UNIT III:

Problem of justice in taxation, incidence of taxation, taxable capacity, economic

effect of taxation. UNIT IV:

Financial relation between central & state, Major source of revenue & expenditure

of central Govt.

UNIT V:

Major Source of revenue & expenditure of State Government.

Suggested Readings:

1. Public Finance – V.C. Sinha

2. Public Finance (Hindi) – Dr. Ramesh Mangal

Page 13: B.com All Vth Sem. Syllabus 9y9a

12

Session 2010-11

Class B.Com. 3rd

year

Semester V

Subject Applied Economics Group

Title of the paper II-Principles of Insurance Business

Compulsory/ Optional Optional

Max. Marks 35

Particulars

UNIT I:

Concept, nature, function & advantage of insurance. Principle of insurance,

UNIT II:

Assignment & surrender of life insurance policy.

UNIT III:

Fire Insurance: Features & conditions of fire insurance policy, procedure of

claim settlements. UNIT IV:

LIC: Its object & function.

UNIT V:

Insurance agent’s qualification, duties & function development officers.

bdkbZ 1 %

chek dh vo/kkj.kk] izd`fr] dk;Z ,oa mi;ksfxrkA chek vuqca/k ds fl)karA

bdkbZ 2 %

thou chek ikfylh dk vfHk&gLrkarj.k ,oa lei.kZA

bdkbZ 3 %

vfXu chek] vfXu chek uhfr dh fo’ks"krk;sa ,oa n’kk;s a] nkoksa ds fuiVkjs

dh izfØ;kA

bdkbZ 4 %

Hkkjrh; thou chek fuxe] blds mÌs’; rFkk dk;ZA

bdkbZ 5 %chek ,ts.V dh ;ksX;rk,a] fodkl vf/kdkfj;ksa ds nkf;Ro ,oa

dÙkZO;A

Suggested Readings:

1. Dr. Balchandra Srivastava – Principles of Insurance

2. Dr. Ramesh Mangal - Principles of Insurance (Hindi)

Page 14: B.com All Vth Sem. Syllabus 9y9a

13

Barkatullah University Bhopal

Semester – Wise Scheme for B.Com Semester V

(Computer Application)

Session 2010-11 onwards

B.Com (Computer Application)

Semester V

Code No. Paper Marks (Theory + CCE)

CA501 Programming in C 35 + 15

CA 502 Internet & E-Commerce 35 + 15

Practical

CA 503 Programming in C 50

Page 15: B.com All Vth Sem. Syllabus 9y9a

14

Barkatullah University Bhopal

Semester – Wise Scheme for B.Com Semester V

(Computer Application)

Session 2010-11 onwards

Paper-I

PROGRAMMING IN ‘C’

UNIT I Introduction & features of C Program, Concept, Characteristics of

Programming, Various sages in Program Development, Programming

aids, Algorithms, Flow charts- Symbols, Rules for making flow Charts,

Types of flow charts, Advantage & Disadvantage, Pseudocodes (Decision Table, Programming techniques & tools Programming Technique-Top

down, Botton up, Modular Structured-Features, Merits & Demeerits,

Comparative Study, Programming Logic-Simple, Branching, Looping,

Recursion Cohesion & Coupling) Programming Testing, Debugging &

their ToolsStructure of C Program, Variable, Expression, Identifiers,

Keywords, Data Types, Constants. Operator and Expression, Operator

Arithmetic, Logical, Relational Conditional and Bit wise Operators,

Precedence and Associativety of Operators, Basic Input/Output and

Library, Functins, Single character, Input/Output i.e., getch, gerchar(),

putchar(), Formatted input output i.e. printf() and scanf(), Library

function-Concepts, Mathematical & Character functions, Types

conversion in expression.

UNIT II Decision control structure:- if statement, if-else statement , the conditional

operators. Case control structure: switch statement, goto statement. ‘C’ operators: Increment and Decrement operators, Bitwise operator,

Operators precedence, arithmetic and logical expressions evolution.

Development of ‘C’ program using Decision control.

UNIT III Loop Control Structure:- for loop, while loop and do-while loop, Break

statement, continue statement.

Development of ‘C’ programs using loops.

UNIT IV Arrays: One dimension array, 2D array, 3D array, Introduction to

Pointers.

Functions: Function declaration and prototypes, Passing values between

functions:- call by value.

Development of ‘C’ programs using Arrays, functions, recursion.

UNIT V Storage classes specified auto extern, static, register, string. Structures:-

declaring a structure, accessing structure element, how structure elements

are stored, array of structures, union.

REFERENCE:-

Jeyapoovant A First Course in Programming With C-Vikas

Baloguruswani -Programming in C ,

IE-TMGGupta Vikram, Bhatia S.S,Programming In C, KALYANI

Page 16: B.com All Vth Sem. Syllabus 9y9a

15

Barkatullah University Bhopal

Semester – Wise Scheme for B.Com Semester V

(Computer Application)

Session 2010-11 onwards

Paper-II

Internet & E-Commerce

Unit-1 An overview of E-Commerce:-

Introduction, Operating system services, Types of E-Commerce solution – Direct marketing & selling, application of E-commerce, future of e-commerce, Brokerage Model, community model

Unit-II Marketing concepts in e-commerce:-

Marketing concepts for internet marketing, e-commerce marketing and branding strategies, Online financial services, Online travel services, Online career services

Unit-III E-Strategy:-

Information and strategy, planning e-commerce project, e-commerce strategy, e-business strategy, Web server hardware and software, e-commerce software, e-commerce.

Unit-IV Internet Concepts:-

WWW, Internet and E-Commerce, Linking to the Internet,Internet Address, Internet Tools- Information Retrieval Tools(ftp,Gopher),Communication tools (Email, FTP, Telnet, Usenet) Multimedia Information Tools(Home page),

Information Search Tools(Archie, Veronica,WAIS).Domain Name System.

Unit –V Security:-

Security Issues in E-Commerce technologies-Introduction to security, password, Viruses, Firewall, Encryption (PGP,SHTTP,SSL)

Reference:-

Leon Alexin Mathews Internet For Everyone, IE, Vikas

Doing Business on the internet E-Commerce : S. Jaiswal Galgotia publication

E-Business and E-Commerce Management III Edition – Pearson Education

E-Commerce An Indian perspective : P.T. Joseph S.J. PHI

Rachhpal Singh, Goyal Kapil,Gurvindir Singh Amardeep Gupta Gullagong E- Commerce and E-

Business KALYANI

Page 17: B.com All Vth Sem. Syllabus 9y9a

16

BARKATULLAH UNIVERSITY, BHOPAL

VOCATIONAL SUBJECT

Class : B.com

Subject : Office Management Secretarial Practice

Paper Name : Office Communication Practice-I

Paper : I

Semester : V

Max. Marks 26

Unit-I Knowledge of operation and use of duplicator, photocopies,

word processor and scanner with sufficient practical

knowledge.

Unit-II Use and maintenance of office record registers like stock,

receipt, dispatch and cash with suitable example of under

standing their preparation.

Unit-III Significance of telecalling. It’s used it modern business

office along with its merits and demerits.

Unit-IV Typewriting exercise– Breaking of words at line ends,

breaking of words with syllabification rules, Type writing of

characters not exiting or keyboards.

Unit-V Taking information from other documents in completion of

shorthand notes. Submitting transcribed materials for

signature.

Page 18: B.com All Vth Sem. Syllabus 9y9a

17

BARKATULLAH UNIVERSITY, BHOPAL

VOCATIONAL SUBJECT

Class : B.com

Subject : Office Management Secretarial

Paper Name : Stenography-I

Paper : II

Semester : V

Max. Marks : 26

Unit-I Advanced phraseography, phraseology related to business,

banking insurance and administration.

Unit-II Special list of words

Unit-III Arrangement of material on typewriter Desk of facilitates

transcription and computer.

Unit-IV Checking transcription with suitable examples.

Unit-V Proof reading transcription.

Practical MM : 25

Tabulations : Typewriting of tabulations Balance-sheet, Invoice,

foot notes.

Page 19: B.com All Vth Sem. Syllabus 9y9a

18

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Principles & Practices of Management of

Insurance

Paper name - Property & Liability Insurance

Paper - I

Semester - V

Max. Marks - 35

UNIT-I Introduction – Risk and insurance; insurable and non-insurable

risk; nature of property and liability insurance, crop and cattle

insurance.

UNIT-II Types of liability; insurance, Reinsurance procedure for

obtaining liability insurance, legal position of insurance agent;

records of liability insurance construction and issue of policy;

policy conditions.

UNIT-III Specific and all risk insurance; valuation of risk; indemnity

contracts and specific value contracts; Average and

contribution; Excess and short insurance carrears.

UNIT-IV Types of liability insurance policy; Mandatory public liability

insurance. Dwelling property losses; business interruption and

related losses. Theft insurance contracts. Budgetary covers.

UNIT-V Auto insurance, medical benefit insurance; Empoyer’s liability;

dishonesty, Boiler machinery insurance, personal and

residential insurance.

SUGGESTED BOOKS :

1. Rodda : Property and liability Insurance – (Prentice

Hall New, Jersy).

2. John Carydon : An Introduction to liability claims Adjusting

Cincnati- (The National underwriting Co.)

3. Long & Gregg. : Property and liability Insurance – (Hand Book,

Hommewood, Richard D. Irwin).

Page 20: B.com All Vth Sem. Syllabus 9y9a

19

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Principles & Practice of Management of

Insurance

Paper name - Group Insurance and Retirement Benefit

Schemes

Paper - II

Semester - V

Max. Marks - 35

Unit-I Superannuation Scheme-I

Unit-II Superannuation Scheme-II

Unit-III Superannuation Scheme-III

Unit-IV Group Life Insurance Scheme- I

Unit-V Group Life Insurance Scheme-II

Page 21: B.com All Vth Sem. Syllabus 9y9a

20

Subject - Tax Excise- Procedure & Practice

Paper name - Central Excise- Procedure & Practice

Semester - V (Questions will be set from each unit/section)

Max. Marks - 35

UNIT –I Nature of meaning of Central Excise - Excise and Central Excise: Detonation

between Central Excise duties and Customs, Sales-tax, Octroi duty. Basic of

Excise Duty -Specific duty, Advalorem duty levy of sales, Compound duty

UNIT -II Organisation of Central Excise in India -Administrative and Operational

authorities. Regulatory framework -An overview of Central Excise and Sales

Act, 1994. An overview of Central Excise Tarrif Act, 1985. Central Excise

Rule, 1944.

UNIT –III General Procedure under Central excise:

A. Registration for Central Excise - Purpose and Procedure thereof,

exemption from registration, filing of declaration for claiming

exemption, form of application for registration and filing of the same.

B. Classification Lists - Filing and submission of classification lists and

its approval.

Form-I Classification lists of exemptible goods provided.

UNIT -IV Type of Clearances

Clearance of ensemble goods under physical control, self removal procedure

compounding scheme, clearance of non-expiable goods, removal of goods for

home consumption, removal of goods for exports.

(i) Removal of goods for home consumption

(a) Clearance under physical control-making an application under form

No. AB 1 to circle inspector before removal of goods. Preparation of IR

-6 and depositing of duty, removal of excisable goods under GP 1.

(b) Removal of goods under compounded levy scheme -application for

exercise of this option.

(c) Self removal procedure -applicability and its salient features. Record

based control and production based control. Deposition of excise duty

under Challan IR. 6. Preparation of GP 1 and maintenance of other

records of removal like P.T.A. 1A 23A Part- II Register.

UNIT – V MOD VAT

What is MOD VAT, Salient features of MOD VAT.

MOD VAT declaration under Rule for darning MOD VAT under rule 57A

Small Scale Industry

• Eligibility of SST which are exempted from licensing control.

• SSI availing concession rate of duty, general exemption in small scale Exemtion

Scheme under Notification No. 175786 Books of Accounts, Records and their preparation.

Page 22: B.com All Vth Sem. Syllabus 9y9a

21

Subject - Tax Excise- Procedure & Practice

Paper name - Customs – Procedure & Practice

Paper - II

Semester - V

(Questions will be set from each unit/section)

Max. Marks - 35

UNIT -I

1. Role of customs in International Trade.

2. Organization of customs in India administrative and operational

authorities.

UNIT -II Important terms and definitions:

Assessable Value, baggage, bill of entry, bill of exports, suitable

goods, duty, exporter, foreign going vessel, aircraft goods,

import, import manifest, importer, prohibited goods, shopping

bill, stores, bill of lading, export manifest, DDB, FAS, CIF,

GATT, letter of credit

UNIT –III Prohibition of exportation and importation of goods and

provisions regarding notified and specified goods.

UNIT –IV Import of Cargo

Clearance Procedure for home consumption for warehousing

exbound clearance:

Stops and documents to be prepared and filed viz bill of entry.

Form No. 22. Bill of entry for home consumption.

Form No. 23. Bill of entry for warehouse.

Form No. 24. shipping Bill for exbound clearance for home

consumption and other accompanying documents.

UNIT –V Export of goods -free export and restricted exports:

Types of restricted exports, prohibited exports: Canalised

exports, exports against licensing; types of exports, export of

cargo; export of baggage.

Page 23: B.com All Vth Sem. Syllabus 9y9a

22

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Tourism and Travel Management

Paper name - Tourism Production of India

Paper - I

Semester - V

(questions will be set from each unit)

Max. Marks - 35

UNIT-I Uniqueness of Indian Music & Dance forms as compared to

/western Music & Dance. Only salient features of

Bharatnatyam, Kathak, Kathakkali, Manipuri and Odissi dance

forms.

UNIT-II An outline study of India’s leading handicraft items and other

products which are popular as tourist shopping items. Ways

and means to improve the share and role of shopping in tourism

industry.

UNIT-III A brief study of the emerging trends1 in Indian tourism scenario

and, significance of Heritage Tourism, Health & Medical

Tourism, Spiritual Tourism, Eco-Tourism, Rural Tourism etc.

UNIT-IV Location and significance (very brief) of the following tourist

spots of northern India:

Leh, Shrinagar, Vaishnodevi, Chandigarh, Kullu-Manali,

Shimla, Delhi, Agra, Jaipur, Jim Corbett National Park,

Varanasi, Allahabad, Saarnath, Kushinagar, Amritsar, Ajmer,

Haridwar. Badrinath, Kedarnath.

UNIT-V Location and significance (very brief) of the following tourist

spots of southern India:

Chennai, Mahabalipuram, Pondicherry, Bangalore, Mysore,

Ooty, Kotakkal, Kovalam, Kanniyakumari, Periyar, Hyderabad,

Madurai, Tirupati, Rameshwaram.

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23

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Tourism and Travel Management

Paper name - Human Resource Management in Tourism

Paper - II

Semester - V

(questions will be set from each unit)

Max. Marks - 35

UNIT-I A broad, Classified description of various career prospects in

TTH in government and private sectors. A brief knowledge about

salaried as well as self employed avenues of employment in TTH.

UNIT-II Job profiles and desirable attributes of various functionaries in

Aviation sector viz. Traffic Assistam, Air Hostess, Flight steward

etc.

UNIT-III Job profiles, professional knowledge and essential HR quaIites

expected from Travel personnel I viz. Tour Escort, Tour

Manager, Guide.

UNIT-IV Duties, functions, formal qualifications and personal qualities of

Front Office staff and Housekeeping staff of a hotel.

UNIT-V Job profile, functions and personal qualities expected from

Event Management and Guest Relations personnel of a hotel.

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24

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Foreign Trade Practices Procedure

Paper name - Shipping & Insurance Practices & procedure

Paper - I

Semester - V

Max. Marks - 35

UNIT-I Role of shipping, liners & tramps determination of freight.

UNIT-II Containerization procedure, packaging & marking for

exports. Forwarding & clearing agents.

UNIT-III Air transport procedure & determination of freight.

UNIT-IV Cargo insurance, basic principles types of covers &

determination of premium.

UNIT-V Filling the claims & obtaining the cover.

Books : Export Management by T.A.S. Balgopal International Trade

& export Management by – Francies Cherunilam.

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25

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Foreign Trade Practices Procedure

Paper name - Foreign Trade & International Financial Mgt.

Paper - II

Semester - V

Max. Marks - 35

Unit-I International Financial Markets – Foreign exchange

markets and exchange rate determinations; euro currency

markets.

Unit-II Currency convertibility – Current account convertibility

concept and its implication an India; capital account

convertibility concept and its impact on Indian foreign

trade.

Unit-III International monetary system – concept IMF, World

Bank and IFC.

Unit-IV Foreign direct investment – concept, procedure and its

impact on Indian economy.

Unit-V Financial instruments in foreign trade – letter of credit,

cash in advance, consignment, bill of lading, commercial

invoice, insurance certificate.

Reference Books :-

1. Vibha Mathur – Foreign trade policy & trends in India.

2. K. Aswathappa – International business.

Page 27: B.com All Vth Sem. Syllabus 9y9a

26

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Advertising sales promotion & Sales mgt.

Paper name - Management of the sales force

Paper - I

Semester - V

Max. Marks - 35

Unit-I - Importance of the sales force and its Management.

- Functions of Sales Manager

- Recruitment and Selection

Unit-II - Training and Direction

- Motivation and compensation

- Appraisal of Performance

Unit-III - Sales force size, organisation of the sales department

Geographic, Product wise, Market based.

- Sales Planning and Central : Market analysis and

sales forecasting. Methods of forecasting sales.

Unit-IV - Sales Budget Importance, Process of sales budget,

uses of sales budget.

- Sales territory Considerations in allocation of sales

territory.

Unit-V - Sales quota : objectives, principles of selling, sales

quota, administration of sales quota. Uses of sales

quota.

- Sales and Cost analysis Uses and Methods

SUGGESTED READINGS:

1. Stanten and Buskirk Managnent of the Sales force (Richard D.

ltwin)

2. Philip Ketler Marketing Management 7th Ed. (Prentice Hall of

India) Chap. 24.

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27

BARKATULLAH UNIVERSITY, BHOIPAL

VOCATIONAL SUBJECT

Class - B.Com

Subject - Advertising sales promotion & Sales mgt.

Paper name - Entrepreneurship Development

Paper - II

Semester - V

Max. Marks - 35

Unit–I Introduction : The entrepreneur, definition, emergence of

entrepreneurial class, the entrepreneur and economic

development, role of entrepreneurs.

Unit-II Characteristics of an entrepreneurs, Theories of

entrepreneurship, Role of Socio-economic environment,

leadership, risk taxing, Decision making and business

planning.

Unit-III Promotion of a vulture: Opportunities analysis, External

environmental analysis economic, social and technological,

competitive factors.

Unit-IV Legal requirements for establishment of a new unit and

rising of funds; venture capital sources and documentation

required.

Unit-V Entrepreneurial behaviour: Innovation and entrepreneur:

Entrepreneurial behaviour and psycho-theories, social

responsibilities.