Veer Narmad South Gujarat University

S.Y.B.Com. (Sem – IV) Accountancy & Taxation

W.E.F.: Academic Year: 2017-18

Course Details Weightage

A 1) Valuation of Goodwill

-Meaning, Factors affecting value of Goodwill, Methods of valuation of

Goodwill

2) Valuation of Share

-Need for valuation of share, Factors affecting value of share, Methods of

valuation of share

30%

B Computation of Income under the head “Salaries” 20%

C 1) Computation of Income under the head “House Property”

2) Return of Income (Section 139 to 140A) 30%

D Goods and Service Tax

-Time and Value of supply,

-Power to grant exemption Registration

-Returns and payment of Tax and Input Tax credit

20%

Note:

1. The provisions of the Act to be studied shall be the provisions as they are in force for the

Assessment year as applicable in the beginning of the current Academic Year.

2. Questions on theory should not exceed 20% of the total marks of the paper.

Suggested Readings :

1. Singhanai V. K. : Students Guide to Income Tax ; Delhi

2. Prasad, Bhgawati : Income Tax Law 7 Practice : Willey Publication; New Delhi.

3. Mehrotra H. C. : Income Tax Law & Accounts; Sahitya Bhawan, Agra.

4. Dinker Pagare : Income Tax Law and Practice; Sultan Chand & Sons, New Delhi.

5. Girish Ahuja and Ravi Gupta : Systematic Approach to Income Tax: Sahitya Bhawan

Publications, New Delhi.

6. Ghandra Mahesh and Shukla D. C. : Income Tax Law and Practices ; Pragati Publications, New

Delhi.

7. Poddar Avinash S : Glimpses of GST , CCH India – A Wolter Kluwer Business

8. Batra Ashok, GST Law and Practice, CCH India– A Wolter Kluwer Business

9. Datey V S, GST Ready Reckoner, Taxmann

10. Mohan Rajat Illustrative Guide to GST, Bharat Law House

11. Poddar Avinash S., Desai Mehul P., GST Saral Samjhuti, SBD Publication, Ahmedabad

Veer Narmad South Gujarat University

S.Y.B.Com. (Sem -III) Accountancy & Taxation

W.E.F.: Academic Year: 2017-18Course Details Weightage

A Departmental Accounts

-Introduction

-Basis of allocation of common expenditure

-Inter corporate transfer

-preparation of departmental accounts

20%

B Investment Accounts

-Meaning, Importance, Alternatives of Investment, Types of Investments, Accounting

for investments

20%

C Tax Structure of India (Direct Taxes)

1) Basic Concepts

-Income(from all the sources), Assessment year, Previous year, person, Tax

planning, tax evasion and tax avoidance

-Incidence of Tax (including determination of residential status)

15%

2) Heads of Income chargeable to Tax under Indian Income Tax Act (Basic

concept of all the heads)

3) Computation of Income under the head “Capital Gains”

25%

D Tax Structure of India (Indirect Taxes)

Goods and Service Tax

(1) Introduction and concept Dual GST, advantages of GST

(2) Present Indirect tax structure V/s GST (Shorts Comings

and Challenges)

(3) Definitions ( Selected ) Goods, Services, CGST, IGST, Person,

Works Contract, Places of Business, Aggregate turnover,

Business, Supply, Composite Supply, Mixed Supply

(4) Composition levy and levy and Collection

20%

Note:

1. The provisions of the Act to be studied shall be the provisions as they are in force for the

Assessment year as applicable in the beginning of the current Academic Year.

2. Questions on theory should not exceed 20% of the total marks of the paper.

3. In Investment Account brokerage is to be calculated on market price only.

Suggested Readings :

1. Singhanai V. K. : Students Guide to Income Tax ; Delhi

2. Prasad, Bhgawati : Income Tax Law 7 Practice : Willey Publication; New Delhi.

3. Mehrotra H. C. : Income Tax Law & Accounts; Sahitya Bhawan, Agra.

4. Dinker Pagare : Income Tax Law and Practice; Sultan Chand & Sons, New Delhi.

5. Girish Ahuja and Ravi Gupta : Systematic Approach to Income Tax: Sahitya Bhawan

Publications, New Delhi.

6. Ghandra Mahesh and Shukla D. C. : Income Tax Law and Practices ; Pragati Publications, New Delhi.

7. Poddar Avinash S : Glimpses of GST , CCH India – A Wolter Kluwer Business

8. Batra Ashok, GST Law and Practice, CCH India– A Wolter Kluwer Business

9. Datey V S, GST Ready Reckoner, Taxmann

10. Mohan Rajat Illustrative Guide to GST, Bharat Law House

11 Poddar Avinash S., Desai Mehul P., GST Saral Samjhuti, SBD Publication, Ahmedabad

VEER NARMAD SOUTH GUJARAT UNIVERSITY

S.Y. B.COM.

BANKING- PAPER-II

Semester- III

Syllabus (In Force From June- 2015)

The objective of the paper is to give a broad idea of law and practice of banking with

Special reference to India.

1. E ploy e t of ba k’s fu d: patter of e ploy e t of funds. Requirement of

capital fund. Eligibility of capital Fund. Operating deposits in banks. External factors

affecting deposits. Principles of lending. 30%

2. Advances: Secured and unsecured advances. Meaning, Forms of advances. Margin

.importance of margin in advances. Securities for bank advances. Stock exchange

securities. LIC, bank deposit, receipts, godown receipts , security of real estate,

precaution against lending of securities. 30%

3. creation of charges: Lien, Pledge, Hypothecation, Mortgage. Reverse Mortgage.

Characteristics of Reverse Mortgage. History of reverse mortgage scheme in India.

Advantage of reverse mortgage scheme. current trends of reverse mortgage scheme

in India. 20%

4. Guarantees: Definition. Its importance in banking business. Limitation of guarantee.

Bankers duties and precaution. Rights of surety. Ends of guarantee. 20%

Reference books:

1. Law and practice of Banking. S.R. Davar.

2. Banking law and practice. M.L.Tennan

3. બેંકિગ િાનનૂ અને વ્યવહાર. ધીરૂભાઇ વેવન.

4. Banking Law and Practice in India. V.N.Mugali.

5. Practice and Law of Bankibg. H.P. Sheldon.

VEER NARMAD SOUTH GUJARAT UNIVERSITY

S.Y. B.COM.

BANKING- PAPER-Iv

Semester- Iv

Syllabus (In Force From June- 2015)

The objective of the paper is to give a broad idea of law and practice of banking with

Special reference to India.

1. Analysis of financial statementsof : Need for the study of financial statements.

I porta e of usto er’s ala e sheet to le di g a kers. A alysis of assets a d liabilities. Classification of assets and liabilities. 30%

2. Development banking and Industrial finance: meaning of development banking .

origin of development banking. Functions of development banking. Special qualities of

Development bank. Review of development bank. IDBI, SFCS, IRDBI. 30%.

3. Advance to priority sectors: Rationale of lending to the priority sector. Differential

rates. Exports finance . Export credits and guarantee corporation. 20%

4. Sample of Forms: Application forms for loan. Confidential report for customer

reputation. Answer of confidential inquiry. Aplication for opaning an Account.

(Induvisul). 20%

Reference books:

1. Law and practice of Banking. S.R. Davar.

2. Banking law and practice. M.L.Tennan

3. બેંકિગ િાનનૂ અને વ્યવહાર. ધીરૂભાઇ વેલવન.

4. Banking Law and Practice in India. V.N.Mugali.

5. Practice and Law of Bankibg. H.P. Sheldon.

VEER NARMAD SOUTH GUJARAT UNIVERSITY S. Y. B.COM Semester-III BUSINESS ADMINISTRATION (INFORCE FROM 2015 – 2016)

OBJECTIVE OF THE COURSE:-1. To impart to the students the conceptual and procedural knowledge in the functional

areas of management like human resources management, labour management .

2. To enable the students to understand concepts, principles and techniques to be applied in

the above functional areas of management.

3.To impart the knowledge of personality development

4. To develop the analytical and decision making abilities of the students through case

studies.

COURSE CONTENTS

Human Resource Management & Labour Relations

1. Human Resource Management: - Meaning of Human resources, Human Resource

Management, Human Resource Management and Personnel Management, Concept and

meaning of Talent Management. [20%]

2. Human Resource Planning :- Meaning, Importance, Process, and factors affecting of

Human Resources Planning. [15%]

3. Career Planning, Career Development and Personality Development:[20%]

a. Concept of career, career planning and succession planning

b. Career Stages

c. Elements of career development programmes

d. Steps in Career development system

e. Advantages, limitations of career planning & development

f. Personality Development(meaning,importance,methods,factor-affecting)

g. Methods of Executive Development

4. Trade Union: - Definitions, functions, rights and responsibilities of registered trade

unions. [15%]

5. Industrial Unrest: - Meaning, different forms of industrial disputes, causes, effects,

remedial measures, industrial peace and industrial harmony. [15%]

Case Study [15%]

Books of References1. Human Resource Management and Human Relations – V. P. Michael

2. Human Resource Management – V.V. Khanzode

3. Management of Human Resources – Lallan Prased, A.M. Bannerjee

4. The Personnel Management Processes – Wendall French

5. Principles of Personnel Management – Edwin Flippo

6. Personnel Management and Industrial Relations – Dale Yoder.

7. Industrial Relations and Personnel Management in india – R.S. Davar.

8. Organizational Behavior - K. Ashwathapppa

9. Organizational Behavior - L.M. Prasad.

10.General Psychology-Garret HF

11.Introduction to General psychology-Mc Graw Hill

12.Personality Development and career management:A pragmatic perspective-R.M.Onkar

13.Personality Development-Alok Kumar Dubey

14.www.essentiallifeskills.net/improveyourpersonality.html

15.en.wikipedia.org

16.General psychology-David c. Edwards,The macmillan com.-New york

17. य वकामनो व ान- अ णकुमारिसंह, आशीषकुमारिसंहजैने ेस- मोतीलालबनारसी -A/45, नारायणाफेज-1 , नई द ली-११००२८18.આ િુનક માનસશા પ રચય- બી.એ.પર ખ, popular prakashan,surat

19.મનોિવ ાન-for NET-SLET-ડૉ.બી.બી.ભીલા, િુન. થંિનમાણ બોડ,અમદાવાદ

VEER NARMAD SOUTH GUJARAT UNIVERSITYS. Y. B.COMSemester-IV

BUSINESS ADMINISTRATION(INFORCE FROM 2015 – 2016)

OBJECTIVE OF THE COURSE:-1. To impart to the students the conceptual and procedural knowledge in the functional

areas of marketing management .

2. To enable the students to understand concepts of marketing , pricing ,product and product life

cycle , marketing research and control ,marketing environment.

3. To impart the knowledge of online marketing.

4. To develop the analytical and decision making abilities of the students through case

studies.

COURSE CONTENTS

Marketing Management [25%]

1. Concepts: - Meaning of Market, Types of Market, Marketing and Marketing

Management & scope of marketing management

Concept of Marketing: - Production concept, Selling Concept, Marketing Concept, and

Social marketing concept. Concept of retail marketing ,Traditional Retail marketing(Stores and

without stores),Online Retail marketing(meaning ,elements, advantages and disadvantages

,Business model)

2. Marketing Mix and marketing Environment [30%]

Marketing Mix :- Meaning & its elements

Marketing Environment: - Meaning & factors of micro and macro environment.

Product:- concept of Product, Product life cycle, Product development, concept of

Brand and it’s need.

Pricing: - Objectives and methods of pricing, Different pricing policies and

factors affecting pricing policies.

Promotion: - Meaning, importance and elements of promotion mix.

3.Market Segmentation [10%]

- Meaning and basis of Market segmentation and its advantages.

4. Marketing Research: - Meaning, objectives, importance, scope and process of

Marketing Research. Meaning, Importance & Process of marketing control. [20%]

- 3 -

Case Study [15%]Note: Paper setter should consider syllabus and not any reference books or text books.

Books of References1.Marketing Management – Philip Kotler.

2.Modern Marketing Management – R.S. Dawar.

3.Marketing Management – Sherlekar

4.Marketing Management: Baghvathi Pillai.

5.www.slideshare.net/priyankashinde351/online-marketing-ppt

6.www.slideshare.net/Ankitha2404/emarketing-ppt

7.Frontiers of Electronic commerce-Ravi Kalakota,Andrew B. Whinston

Published by Pearson Education Pte. Ltd.

8.www.webopedia.com

9.www.techopedia.com

Veer Narmad South Gujarat University, Surat

S.Y.B.Com.

Management Paper-1

Semester - 3

( In Force From June 2015-16)Objectives: 1. To impart to the conceptual knowledge in the area of marketing.

2. To acquaint the students with the marketing problems.

Syllabus :

1.CONTEMPORARY ISSUES IN HRM

Introduction

Sexual Harresment

Employee engagement

Employee as a brand

Talent management

Career planning and management

Work life balance

E - Hrm and e - learning in India

Electronic Hrm function

E- learning

2. RECENT TECHNIQUES IN HUMAN RESOURCE MANAGEMENT

Employees for lease –

Moon Lighting by employees: Blue Moon to Full Moon –

Dual CareerGroups –

Flexitime and Flexi work

Training and Development: Organiasation’s Educational

Institutes

Management Participation in employees Organisations

Consumer Participation inCollective Bargaining

Collaborative Approach

Employees Proxy

Human ResourceAccounting

Organisational Politics

Exit Policy and Practice

Future of HRM.

3.MULTINATIONALS CORPORATIONS AND INDIAN TRANSNATIONALS

Introduction

Reasons for going International.

Features of Multinational Corporations.

Benefits of MNCs

Challenges and problems faced by MNCs

Transnational Corporations.

4.TURN-AROUND STRATEGY:

Meaning of industrial sickness

Stages of industrial sickness

Symptoms of sickness

Causes of sickness

o Structural causes

o Non-structural causes

Prevention & cure of industrial sickness

BOOKS :-

1. Leadership and management by Dr.A.Chandre Mohan

2. Personal management by C.B Memoria and V.S.P. rao

3. Labour welfare, trade unionism and industrial relations by

Punekar,Deodhar,Sankaran.(Himalaya publication)

4. “Managing new business successfully” by ramchandran

5. “managing managers” by c.s. rayudu

VEER NARMAD SOUTH GUJARAT UNIVERSITY

SY.B.COM.

MANAGEMENT –PAPER-2

TO BE ENFORCED FROM 2015 -2016

1. BUSINESS TECHNOLOGY MANAGEMENT: 25%

Where does BTM fits, BTM alignments, synchronization and Convergence, Dimensions of BTM- Process,

Organisation, Information, Technology, BTM Capabilities, BTM maturity Model.

2. BUSINESS PERFORMANCE MANAGEMENT: 35%

History, definitions and scope, methodologies, metrics and key performance indicators, Application

software types, design and Implementation. Performance appraisal, Importance of Performance

Appraisal. Problems in Performance appraisal. Should increments and promotions be based on

Performance appraisal report.Why? Merit Vs experience method of promotion.

3. SUPPLY CHAIN MANAGEMENT: 40%

Definition, Problem addressed by supply chain management, Activities/function, (strategies level

tactical level, operational level,) Importance of supply chain management, historical development in

supply chain management, supply chain business process integration, supply chain sustainability.

Concept of green supply chain management , Difference between conventional supply chain and green

supply chain advantages and barriers in GSCM Implementation.

REFERENCES:

Human Resource & Personnel Management by K.Aswathappa, “ Tata McGraw-Hill Publishing , 2nd

editions.

Supply Chain Management,Processes, Partnership, Performances, by Lambert, Douglas.M. 3rd Edition

2008.

3 legged Race, ByFaisal Hoque, V.Sambamurthy, Robert Zmud, Tom Trainer and Carl Wilson, Publishing

, Prentice Hall/BTM Institute Dec-2005

Sustained Innovation- Converging Business & Technology to Achieve Enduring Performance By Faisal

Hoque & Tery Kirk Patrick (BTM Press-March-2007.

Veer Narmad South Gujarat University, Surat

S.Y.B.Com.

Management Paper-3

Semester - 4

( In Force From June 2015-16)Objectives: 1. To impart to the conceptual knowledge in the area of marketing.

2. To acquaint the students with the marketing problems.

Syllabus :

1. WOMEN WORKERS

Introduction

Characterstics of women labour

Classification of women workers –professional, existential, in

transition, in duress

Women workers in unorganised sectors

Issues of women workers

Concern of women workers

2. CHILD LABOUR;

Concept

Classification of child Labour

Approaches to child labour

Concern for child labour

Facets of the problems and causes

Factors which reduce incidence of child labour

Factors which increase incidence of child labour

National child labour policy

Role of different agencies in combating child labour

3. TERMS AND TEAM WORK

Importance of teams

Difference between group and teams

Types of teams

Team works

Team building

Role of team members

Team effectiveness

Building trust

Team development

4. PERSONALITY AND PERCEPTION

Meaning of personality

Definition

Nature and significance

Determinants of personality

Measurement of personality

The big five models

Traits of personality

Type a and type b personalities

Meaning of perception

Elements of perception

Definition of perception

Sensation v/s perception

Characterstics of perceiver

Halo effect and sterio type

Definition of impression & image

Techniques of impression building

BOOKS :-

1. Leadership and management by Dr.A.Chandre Mohan

2. Personal management by C.B Memoria and V.S.P. rao

3. Labour welfare, trade unionism and industrial relations by

Punekar,Deodhar,Sankaran.(Himalaya publication)

4. “Managing new business successfully” by ramchandran

5. “managing managers” by c.s. rayudu

VEER NARMAD SOUTH GUJARAT UNIVERSITY

SY.B.COM.

MANAGEMENT –PAPER-4

TO BE ENFORCED FROM 2015 -2016

1. PUBLIC RELATION: 20%

Introduction, Origin and growth of Public relation, Recent trends in Public relation, Principle’s and

ethics of Public relation. Importance of public relations in the field of management.

2. EMPLOYEE WELFARE: 40%

Learning Objectives, Meaning and definition, Merits and demerits of welfare measures, Types of

welfare activities, statutory and non-statutory, Approaches to Labour welfare, Administration of

welfare facilities, safety of woman employees at work place. Measures taken by the government

for women safety. Child care Centres at work place and their usefulness. Grievance redressal cells for

employees and their functioning. sexual harassment cells and their functioning.

3. SAFETY AND HEALTH: 40%

Learning Objectives, Safety, Types of Accident, Needs for Safety, Safety Programmes, Health, Physical,

Health, Mental Health, Noise Control, Job Stress, Acquired Immune Deficiency Syndrome

(AIDS),Alcoholism and Drug Abuse. Effects of Alcoholism on family and nation. Violence in the Work

Place. Gender discrimination, Wage discrimination in males and female workers. Grievance redressal

cells for employees and their functioning.

REFERENCES:

Human Resource & Personnel Management by K.Aswathappa, “ Tata McGraw-Hill Publishing , 2nd

editions.

Supply Chain Management,Processes, Partnership, Performances, by Lambert, Douglas.M. 3rd Edition

2008.

3 legged Race, ByFaisal Hoque, V.Sambamurthy, Robert Zmud, Tom Trainer and Carl Wilson, Publishing

, Prentice Hall/BTM Institute Dec-2005

Sustained Innovation- Converging Business & Technology to Achieve Enduring Performance By Faisal

Hoque & Tery Kirk Patrick (BTM Press-March-2007.