B.Com & M.Com Syllabus (NEP 2020) PDF

NATIONAL EDUCATION POLICY-2020 Common Minimum Syllabus for all Uttarakhand State Universities and Colleges for First Three Years of Higher Education PROPOSED STRUCTURE OF UG & PG – B.COM. & M.COM. SYLLABUS 2021  Curriculum...

NATIONAL EDUCATION POLICY-2020 Common Minimum Syllabus for all Uttarakhand State Universities and Colleges for First Three Years of Higher Education PROPOSED STRUCTURE OF UG & PG – B.COM. & M.COM. SYLLABUS 2021  Curriculum Design Committee, Uttarakhand Sr.No. Name & Designation Prof. N.K. Joshi Chairman 1. Vice-Chancellor , Kumaun University Nainital 2. Prof. O.P.S. Negi Member Vice-Chancellor , Uttarakhand Open University Prof. P. P. Dhyani Member 3. Vice-Chancellor , Sri Dev Suman Uttarakhand University Prof. N.S. Bhandari Member 4. Vice-Chancellor, Soban Singh Jeena University Almora Prof. Surekha Dangwal Member 5. Vice-Chancellor, Doon University, Dehradun Prof. M.S.M. Rawat Member 6. Advisor, Rashtriya Uchchatar Shiksha Abhiyan, Uttarakhand Prof. K. D. Purohit Member 7. Advisor, Rashtriya Uchchatar Shiksha Abhiyan, Uttarakhand  Expert Committee S.N Name Designation Department Affiliation 1. Prof Atul Joshi Dean, Head Faculty Department of Commerce D.S.B Campus, Kumaun of Commerce University, Nainital 2. Dr. Dharmendra Tiwari Associate Professor Department of Commerce D.S.B Campus, Kumaun University, Nainital 3. Dr. B.D Kavidyal Professor Department of Commerce D.S.B Campus, Kumaun University, Nainital 4. Prof H.C Purohit Professor Department of Commerce Doon University, Dehradun 5. Prof K.C Joshi Professor Department of Commerce S.S.J Campus, S.S.J University, Almora 6. Dr. Vijay Kumar Assistant Director Department of Commerce D.S.B Campus, Kumaun University, Nainital 7. Prof. C S Joshi Professor Department of Commerce Govt. P.G College, Haldwani Kumaun University, Nainital 8. Dr. Jeewan C Upadhyay Assistant Professor Department of Commerce D.S.B Campus, Kumaun University, Nainital 9. Dr. Manoj K.Pandey Assistant Professor Department of Commerce D.S.B Campus, Kumaun University, Nainital 10. Dr Susmita Tripathi Assistant Professor Department of Commerce Doon University, Dehradun 11. Prof M.M Jinnah Professor Department of Commerce S.S.J Campus, S.S.J University, Almora Syllabus Preparation Committee S.N. Name Designation Department Affiliation 1. Prof Atul Joshi Dean, Head Faculty Department of Commerce D.S.B Campus, Kumaun of Commerce University, Nainital 2. Prof H.C Purohit Professor Department of Commerce Doon University, Dehradun 3. Prof K.C Joshi Professor Department of Commerce S.S.J Campus, S.S.J University, Almora 4. Dr. Jeewan C Upadhyay Assistant Professor Department of Commerce D.S.B Campus, Kumaun University, Nainital 5. Dr. Manoj K.Pandey Assistant Professor Department of Commerce D.S.B Campus, Kumaun University, Nainital 6. Dr Susmita Tripathi Assistant Professor Department of Commerce Doon University, Dehradun 7. Prof. M.C Pandey Professor Department of Commerce Govt. P.G College, Ramnagar Kumaun University, Nainital 8. Dr. Rekha Joshi Assistant Professor Department of Commerce Govt. Girls P.G College, Haldwani Kumaun University, Nainital 9. Dr. B.C Melkani Assistant Professor Department of Commerce Govt. P.G College, Haldwani Kumaun University, Nainital 10. Dr. Manpreet Singh Assistant Professor Department of Commerce Govt. P.G College, Bajpur Kumaun University, Nainital 11. Dr. Shakshi Tiwari Assistant Professor Department of Commerce S.S.J Campus, S.S.J University, Almora 12. Dr. Mamta Joshi Assistant Professor Department of Commerce D.S.B Campus, Kumaun University, Nainital 13. Dr. Gaganpreet Singh Assistant Professor Department of Commerce Govt. P.G College, Khatima Kumaun University, Nainital 14. Dr. Atish Verma Assistant Professor Department of Commerce Govt. P.G College, Bajpur Kumaun University, Nainital  Program Structure B.Com. (CBCS) Minor Industrial Major* Minor Minor Major# Electives* Training/ (Own/Other Vocational Course Co-curricular (Own faculty) (Own/Other Survey/ Project/ Faculty) (Elective) (Qualifying) Faculty) Viva-voce Total Year Semester Credits No. of No. of No. of No. of No. of Credits Credits Minor Credits Credits Credits Credits Papers Papers Papers Papers Papers I 2 6 1 6 1 3 1 - - - 1 1 4 46 II 2 6 1 6 1 3 1 - - - III 2 6 1 6 1 3 1 - - - 2 1 4 46 IV 2 6 1 6 1 3 1 - - - V 4 5 - - - - - - 1 - 1 4 3 48 VI 4 5 - - - - - - 1 - 1 4 Total 16 88 4 24 2 8 4 12 - - 2 8 140 # Major- These can be taken by the students of Commerce Faculty only. *Major & Miner Electives - These can be taken by the students of any Faculty including the students of Commerce but on the condition that any one of these must be chosen from other faculty. Credit of such course/paper can also be cover from any online platform i.e., MOOC/NPTEL etc. *Miner Electives- Credit for this paper can be obtain by the student in any semester (once in a year i.e., either in I or II semester in First year and III or IV semester in second year) as per his/her convenience. Major Course/Paper Code Paper/Course Title Paper/Course Availability/Type Credit BC-101 Financial Accounting Major- 1 For Own Faculty 6 BC-102 Business Regulatory Framework Major- 2 For Own Faculty 6 BC-103 (A) Business Organization and Management Or Major- 3 For Own/Other Faculty 6 BC-103 (B) Business Communication BC-201 Basic Business Finance Major- 1 For Own Faculty 6 BC-202 Business Statistics Major- 2 For Own Faculty 6 BC-203 (A) Entrepreneurship & Small Business Or Major- 3 For Own/Other Faculty 6 BC-203 (B) Economy of Uttarakhand BC-301 Cost Accounting Major- 1 For Own Faculty 6 BC-302 Company Law Major- 2 For Own Faculty 6 BC-303 (A) Business Economics Or Major- 3 For Own/Other Faculty 6 BC-303 (B) Business Environment BC-401 Income Tax Law and Accounts Major- 1 For Own Faculty 6 BC-402 Public Finance Major- 2 For Own Faculty 6 BC-403 (A) Tourism and Travel Management Or Major- 3 For Own/Other Faculty 6 BC-403 (B) Fundamentals of Marketing BC-501 Corporate Accounting Major- 1 For Own Faculty 5 BC-502 Auditing Major- 2 For Own Faculty 5 Any two of the following- BC-503 Business ethics and Corporate Governance Major- 3 5 For Own/Other Faculty BC-504 Principles and Practices of Insurance Major- 4 5 BC-505 Monetary Theory and Banking in India BC-601 Goods and Services Tax Major- 1 For Own Faculty 5 BC-602 Accounting for Managerial Decision Major- 2 For Own Faculty 5 Any two of the following- BC-603 Financial Institutions & Markets Major- 3 5 For Own/Other Faculty BC-604 Human Resource Management Major- 4 5 BC-605 Advertising & Sales Management  Minor Elective Course/Paper BC-104 Inventory Management Minor-1 For Own/Other Faculty 4 BC-204 Rural Marketing BC-304 E-Banking Minor-2 For Own/Other Faculty 4 BC-404 Indian Economy Semester Wise Detail of the Course/Papers Maximum Marks SEMESTER-I Credits Internal External Total BC-101 Financial Accounting Major (For Own Faculty) 6 20 80 100 BC-102 Business Regulatory Framework Major (For Own Faculty) 6 20 80 100 BC-103 (A) Business Organization and Management Or Major (For Own/Other Faculty) 6 20 80 100 BC-103 (B) Business Communication BC-104 Inventory Management Minor (For Own/Other Faculty) 4* - - - BC-105 Vocational Course Minor Elective 3 - - - BC-106 Co-curricular Minor Elective (Qualifying) - - - Total of Semester-I 21+4* Maximum Marks SEMESTER-II Credits Internal External Total BC-201 Basic Business Finance Major (For Own Faculty) 6 20 80 100 BC-202 Business Statistics Major (For Own Faculty) 6 20 80 100 BC-203 (A) Entrepreneurship & Small Business Or Major (For Own/Other Faculty) 6 20 80 100 BC-203 (B) Economy of Uttarakhand BC-204 Rural Marketing Minor (For Own/Other Faculty) 4* - - - BC-205 Vocational Course Minor Elective 3 - - - BC-206 Co-curricular Minor Elective (Qualifying) - - - Total of Semester-II 21+4* Note: 1. *4 Credits of Minor elective can be obtained only once in a year. 2. Minimum requirement for getting Certificate in Commerce (After Sem I and II) is 46 Credit Maximum Marks SEMESTER-III Credits Internal External Total BC-301 Cost Accounting Major (For Own Faculty) 6 20 80 100 BC-302 Company Law Major (For Own Faculty) 6 20 80 100 BC-303 (A) Business Economics Or Major (For Own/Other Faculty) 6 20 80 100 BC-303 (B) Business Environment BC-304 E-Banking Minor (For Own/Other Faculty) 4* - - - BC-305 Vocational Course Minor Elective 3 - - - BC-306 Co-curricular Minor Elective (Qualifying) - - - Total of Semester-II 21+4* Maximum Marks SEMESTER-IV Credits Internal External Total BC-401 Income Tax Law and Accounts Major (For Own Faculty) 6 20 80 100 BC-402 Public Finance Major (For Own Faculty) 6 20 80 100 BC-403 (A) Tourism and Travel Management Or Major (For Own/Other Faculty) 6 20 80 100 BC-403 (B) Fundamentals of Marketing BC-404 Indian Economy Minor (For Own/Other Faculty) 4* - - - BC-405 Vocational Course Minor Elective 3 - - - BC-406 Co-curricular Minor Elective (Qualifying) - - - Total of Semester-II 21+4* Note: 1. *4 Credits of Minor elective can be obtained only once in a year. 2. Minimum requirement for getting Diploma in Commerce (After Sem I, II, III and IV) is 46+46=92 Credit.  Maximum Marks SEMESTER-V Credits Internal External Total BC-501 Corporate Accounting Major (For Own Faculty) 5 20 80 100 BC-502 Auditing Major (For Own Faculty) 5 20 80 100 Any two of the following- BC-503 Business ethics and Corporate Governance 5 20 80 100 Major (For Own Faculty) BC-504 Principles and Practices of Insurance 5 20 80 100 BC-505 Monetary Theory and Banking in India BC-506 Industrial Training/ Survey/ Project/viva-voce Major 4 - - - BC- 507 Co-curricular Minor (Qualifying) - - - Total of Semester-V 24 Maximum Marks SEMESTER-VI Credits Internal External Total BC-601 Goods and Services Tax Major (For Own Faculty) 5 20 80 100 BC-602 Accounting for Managerial Decision Major (For Own Faculty) 5 20 80 100 Any two of the following- BC-603 Financial Institutions & Markets 5 20 80 100 Major (For Own Faculty) BC-604 Human Resource Management 5 20 80 100 BC-605 Advertising & Sales Management BC-606 Industrial Training/ Survey/ Project/Viva-voce Major 4 - - - BC- 607 Co-curricular Minor (Qualifying) - - - Total of Semester-VI 24 Note: Minimum requirement for getting Bachelor’s Degree in Commerce (After Sem I, II, III, IV, V and VI) is 46+46+48=140 Credit. DEPARTMENT OF COMMERCE Program Structure M.Com. (CBCS) Industrial Training/ Major Major Minor Electives* Survey/ Project/ Course/Paper Course/Paper (Chosen from any other faculty) Total Year Semester Viva-voce Credits No. of No. of No. of Credits Credits No. of Papers Credits Credits Papers Papers Papers VII 4 5 - - 1 4 4 1 4 52 VIII 4 5 - - 1 4 IX 4 5 - - - - 1 4 5 48 X 4 5 - - - - 1 4 6 XI 2 6 1 4 - - 1 Qualifying 16 Semester Wise Detail of the Course/Papers Maximum Marks SEMESTER-VII Credits Internal External Total MC-701 Managerial Economics Major-1 5 30 70 100 MC-702 Organisation theory Major-2 5 30 70 100 MC-703 Managerial Accounting Major-3 5 30 70 100 MC-704 Advanced Business Statistics Major-4 5 30 70 100 Minor MC-705 Other faculty/MOOC/NPTEL etc. 4* - - - Elective MC-706 Survey/Seminar/ Project/Viva-voce etc. Major-5 4 - - - Total of Semester-VII 24+4* Maximum Marks SEMESTER-VIII Credits Internal External Total MC-801 Behavioural Sciences Major-1 5 30 70 100 MC-802 Research Methodology Major-2 5 30 70 100 MC-803 Accounting for Planning & Control Major-3 5 30 70 100 MC-804 Financial Management Major-4 5 30 70 100 Minor MC-805 Other faculty/MOOC/NPTEL etc. 4* - - - Elective MC-806 Survey/Seminar/ Project/Viva-voce etc. Major-5 4 - - - Total of Semester-VIII 24+4* Note: 1. *4 Credits of Minor elective can be obtained only once in a year. 2. Minimum requirement for getting Bachelor’s (Research) in Commerce (After Sem I, II, III, IV, V, VI, VII and VIII) is 140+52=192 Credit.  Maximum Marks SEMESTER-IX Credits Internal External Total MC-901 Computer Applications in Business Major-1 5 30 70 100 MC-902 Strategic Management Major-2 5 30 70 100 Any one Group (Two Papers) from the following- A. Accounting and Finance MC-903 Major-3 5 30 70 100 B. Marketing MC-904 Major-4 5 30 70 100 C. Human Resource Management D. Banking &Insurance MC-905 Survey/Seminar/ Project/Viva-voce etc. Major-5 4 - - - Total of Semester-IX 24 Maximum Marks SEMESTER-X Credits Internal External Total Any one Group (Four Papers) from the following- MC-1001 A. Accounting and Finance Major-1 5 30 70 100 MC-1002 B. Marketing Major-2 5 30 70 100 MC-1003 C. Human Resource Management Major-3 5 30 70 100 MC-1004 D. Banking &Insurance Major-4 5 30 70 100 MC-1005 Survey/Seminar/ Project/Viva-voce etc. Major-5 4 - - - Total of Semester-X 24 Note: Minimum requirement for getting Master in Commerce (After Sem I, II, III, IV, V, VI, VII, VIII, IX and X) is 192+48=240 Credit. Post Graduate Degree in Research (Commerce) Maximum Marks SEMESTER-XI Credits Internal External Total PGDR-101 Research Methodology Major-1 4 30 70 100 A- Research and Publication Ethics (RPE) PGDR-102 (Qualifying) (Qualifying) 30 70 100 B- Term Paper Any one paper from the following each Group- Group A- Contemporary Issues in Accounting and Finance 6 30 70 100 PGDR-103 Contemporary Issues in HRM Major-2 6 30 70 100 Group B- Contemporary Issues in Marketing Contemporary Issues in International Business PGDR-104 Survey/Seminar/ Project/Viva-voce etc. Major-3 Qualifying - - - Total of Semester-XI 16 Note: Minimum requirement for getting PGDR in Commerce (After Sem I, II, III, IV, V, VI, VII, VIII, IX, X and XI) is 240+16= 256 Credit.  Programme: B.Com. Year: First Semester: First Subject: Commerce Course Code: BC-101 Course Title: Financial Accounting Course outcomes: The objective of this paper is to help students to acquire conceptualknowledge of fundamentals of accounting and to impart skills for recording various kinds of business transactions. Credits: 6 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks: 8+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940 known as father of Accountancy in India. I Nature and scope of Accounting, Generally Accepted Accounting Principles: 10 Concepts and Conventions, Indian and International Accounting Standards. Accounting Mechanics: Double Entry System, Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c, Balance II 8 Sheet, Concept of Income and its Measurement. Royalty Accounts - Accounting Records for Royalty in the books of Landlords III and Lessee, Recoupment of Short working, Sub - lease, Short working Reserve 6 Account, Nazarana. Hire Purchase Account - 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 IV Partial Returns of Goods. 20 Installment Payment System - Difference between Hire Purchase and Installment Payment System. Accounting Records in the book of Purchaser &Vendor, Interest suspense account. Departmental Accounts- Meaning, Objects and Importance, Advantage, Methods of Departmental Accounts, Final Accounts of Non-Corporate V 7 Departmental Business, Allocation of Indirect Expenses. Branch Accounts - Meaning and Objectives of BranchAccount, Importance and VI Advantages, Classification ofBranches, Accounting of Branch Accounts under 10 various Methods. VII Insolvency Accounts- Meaning, Circumstances of Insolvency, Procedure of Declaring Insolvency, Preparation of Statement of Affairs and Deficiency 15 Account. VIII Voyage Accounts - Meaning & Preparation of VoyageAccounts. 14 Suggested Readings: 1. Jain & Naranag, “Advanced Accounts”, Jain Book Agency, 18th Edition, Reprint(2014) 2. Jaisawal, K.S., Financial Accounting, (Both in Hindi & English Version),Vaibhav Laxmi Prakashan. (2010) 3. Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons. 4. Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co. 5. Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting forManagement”, Vikas Publication, 10th Edition (2013) 6. Shukla, S.M., Financial Accounting, Edition: 51st, Sahitya Bhawan Publications,2017 7. Gupta. R.L and Shukla, M.C., “Principles of Accountancy”, S. Chand& CompanyLtd., (2011) 8. Arulanandam, M.A. & Raman, K.S., “Advanced Accounting”, Vikas Publishers,(2010). 9. Shukla, M.C., “Advanced Accounting”, Sultan Chand & Sons, (2010) 10. Babu, Deepak, Financial accountimg, Navyug Sahitya Sadan, Agra Note- Latest edition of the text books should be used. Programme: B.Com. Year: First Semester: First Subject: Commerce Course Code: BC-102 Course Title: Business Regulatory Framework Course outcomes: The objective of this course is to provide a brief idea about the framework of Indian Contract Act,1872, Negotiable Instrument Act, Competition Act, 2002 and Sale of Goods Act,1930. Credits: 6 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Indian Contract Act, 1872: Definition & Nature of Contract, I Classification; Offer & Acceptance; Capacity of Parties; Free 20 Consent; Consideration; Legality of Objects Void Agreements; Performance of Contracts; Discharge of Contract; Contingent Contracts; Quasi Contracts; Remedies for II Breach of Contract, Special Contracts: Indemnity & Guarantee; 20 Bailment & Pledge; Contract of Agency. Sale of Goods Act, 1930: Contract of Sale of Goods, Conditions III & Warranties; Transfer of Ownership; Performance of the 20 Contract: Remedial Measures; Auction able Claims. Negotiable Instrument Act: Cheque, Promissory Note, Bill of IV Exchange, Crossing of Cheque, Dishonour of Cheque, Payment 12 in due Course. Competition Act, 2002: History and Development of Competition Law, Salient features of the Competition Act 2002, Basic Concepts, Powers V of Central Government under the Competition Act, Major Provisions of 18 the Competition Act: Role and Working of Competition Commission of India. Suggested Readings: 1. Kuchal M.C: Business Law; Vikas Publishing House, New Delhi. 2. Chandha P.R: Business Law; Galgotia, New Delhi. 3. Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and English) 4. Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C.Sarkar & Sons Pvt. Ltd., Kolkata. 5. Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill. 6. Sharma, Sanjeev, Business Regulatory Framework, Jawahar Publication, Agra Note:- Latest edition of the text books should be used.  Programme: B.Com. Year: First Semester: First Subject: Commerce Course Code: BC-103 (A) Course Title: Business Organization and Management Course outcomes: After completing this course a student will have: Ability to understand the concept of Business Organization along with the basiclaws and norms of Business Organization. Ability to understand the terminologies associated with the field of BusinessOrganization along with their relevance. Ability to identify the appropriate types and functioning of BusinessOrganization for solving different problems. Ability to apply basic Business Organization principles to solve business andindustry related problems. Ability to understand the concept of Sole Proprietorship, Partnership and JointStock Company etc. Credits: 6 Core Compulsory / Elective: Elective Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 90 No. of Unit Topics Lectures Introduction: Business Concept & Objects, Social Responsibility of Business Establishment of 14 I New Business Meaning, Objectives Meaning, Objectives & Principles of Organization, Size of Business Unit, Factors determining Size, Measurement of Size, Concept of Optimum Size. Forms of Business Organization: Sole Tradership, Partnership Firm, Business (Public and Private), II Formation & Choice of Business Organization, Definition of Management, Its nature of purpose, 8 Fayol’s Principles & Elements of Management, Recent Developments of Management Thought. Planning & Organising: Its nature & purpose, types of plans, Planning steps & process, III Management by objectives (MBO), Decision-Making, Forecasting, Organisational Design & 10 Organisational Structure, Power & Distribution of Authority. Motivation, Leadership & Direction: Maslow’s Need Hierarchy Theory, Herzberg’s Two Factor IV Theory, Job Enlargement, Special Motivation Techniques, Definition & Approaches to 14 Leadership, The Principal Tasks of Leadership Role & Principles of Direction. Controlling: meaning, definition & techniques of control, Principle of Controlling, Process of 8 V Control & Types of Controls, Human Aspect of Controls. Plant Location: Concept, Meaning, Importance, FactorsAffecting Plant Location. Alfred Weber’s VI and Sargent Florence’s Theories of Location. Plant Layout –: Meaning, Objectives, Importance, 16 Types and Principlesof Layout. Factors Affecting Layout. Business Combination: Meaning, Characteristics, Objectives, Causes, Forms and Kinds of VII Business Combination. 10 Rationalisation: Meaning, Characteristics, Objectives, Principles, Merits and demerits, VIII 10 Difference between Rationalisation and Nationalisation Suggested Readings: 1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014). 2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&Management”, Kitab Mahal, (2014). 3. Sherlekar, S.A. & Sherlekar, V.S, “Modern Business Organization & Management Systems Approach Mumbai”, Himalaya Publishing House, (2000). 4. Bhusan Y. K., “Business Organization”, Sultan Chand & Sons. 5. Prakash, Jagdish, “Business Organistaton and Management”, Kitab MahalPublishers (Hindi and English) 6. Koontz and Weirich, Essentials of Management, Tata McGraw Hill, New Delhi. 7. Drucker, P F, Management Challenges for the 21st Century, Butterworth, Oxford. 8. Stoner and Freeman, Management, PHI, New Delhi. Note: Latest edition of the text books should be used.  Programme: B.Com. Year: First Semester: First Subject: Commerce Course Code: BC-103 (B) Course Title: Business Communication Course outcomes: To acquire skills in reading, writing, comprehension andcommunication, and also to use electronic media for business communication. Credits: 6 Core Compulsory / Elective: Elective Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 90 No. of Unit Topics Lectures Introduction Process and Importance of Communication, Types of Communication (verbal & Nonverbal), Different forms of Communication. Barriers to Communication: Linguistic Barriers, Psychological Barriers, Interpersonal I Barriers, Cultural Barriers, Physical Barriers, Organizational Barriers. Role, 22 effects and advantages of technology in Business Communication like email, text messaging, instant messaging and modern techniques like video conferencing, social networking. Strategic importance of e- communication, Principles of Effective Communication. NON-Verbal Aspects of Communicating: Body Language, Kinesics, Proxemics, Paralanguage. Effective Listening: Principles of Effective II 16 listening, Factors affecting listening exercises, Oral, Written and video sessions, Business language and presentation Writing skills: Planning business messages, Rewritingand editing, The first III draft and Reconstructing the finaldraft. 18 Office Correspondence: Official Letter, Semi Official Letter and Memorandum. Conducting Meetings: Procedure; Preparing agenda; Minutes and Resolutions; IV Conducting Seminars & Conferences; Procedure of Regulating Speech; 16 Evaluating Oral Presentation; Group Discussion; Drafting Speech. Report Writing Identify the types of reports, define the basic format ofa report, identify the steps of report writing, write a report meeting the format requirements, V 18 determine theprocess of writing a report, importance of including visuals such as tables, diagrams and charts in writing report, apply citation rules (APA style documentation) inreports Suggested Readings: 1. Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for Empowering the Internet Generation, Tata McGraw Hill Publishing Company Ltd. New Delhi. 2. Bovee, and Thill, Business Communication Today, Pearson Education 3. Shirley, Taylor, Communication for Business, Pearson Education 4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH 5. Misra, A.K., Business Communication (Hindi), Sahitya Bhawan Publications Agra Note- Latest edition of the text books should be used.  Programme: B.Com. Year: First Semester: First Subject: Commerce BC-104 Course Title: Inventory Management Course outcomes: After completing this course a student will have: Ability to understand the concept of Inventory Management along with the basiclaws and axioms of Inventory Management. Ability to understand the terminologies associated with the field of Inventorymanagement and control along with their relevance. Ability to identify the appropriate method and techniques of Inventorymanagement for solving different problems. Ability to apply basic Inventory management principles to solve business andindustry related problems. Ability to understand the concept of Working Capital Management, Demand Analysisand Obsolescence. Credits: 4 Core Compulsory / Elective: Compulsor Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 60 No. of Unit Topics Lectures Inventory Management: Concept, meaning, Inventory Management Process, Why inventory management is important? Principles of Inventory I Management, How to improve inventory management,perpetual inventory 14 system, what are inventory costs, Role of Inventory Management, Methods of Inventory Management, Benefits of good Inventory Management. Concept and Valuation of Inventory: Concept and Objectives of Inventory, Need for holding Inventory, Planning and controlling II 16 Inventory levels, Effects of excess inventory on business, Product Classification, Product Coding, Lead Time, Replenishment Methods. Management of Working Capital: Concept, Meaning, Classification, Factors determining Working Capital requirements, Sources of Working III Capital, Need of Working Capital, Working Capital Ratio- current ratio, 16 quick ratio, absolute liquid ratio, cash ratio and working capital turnover ratio. Inventory Control: Concept and Meaning ofInventory Control, Objectives and Importance and Essentials of Inventory Control, Types of Inventory, Techniques of Inventory Control – EOQ, ROP, ABC, VED, JIT, 14 IV Determination of Inventory levels, Impact of Inventory Inaccuracy, Disposal of Obsolete and Scrap items, Reasons for Obsolescence, Control of Obsolescence, Control of Scrap. Suggested Readings: 1. Muller M. (2011), Essentials of Inventory Management, AMACON. 2. Narayan P. (2008), Inventory Management, Excel Books. 3. Gopalkrishnan P. (1977), Materials Management, PHI Learning Pvt. Ltd. 4. Chitale A.K. & Gupta R.C. (2014), Materials Management, PHI Learning Pvt.Ltd. 5. Chapman Stephen (2017), Introduction to Materials Management, PearsonPublishing. Note- Latest edition of the text books should be used.  Programme: B.Com. Year: First Semester: Second Subject: Commerce Course Code: BC-201 Course Title: Basic Business Finance Course outcomes: This course is to help students understand the conceptual framework of Business Finance. Credits: 6 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks:8+32 Total No. of Lectures :90 No. of Unit Topics Lectures Business Finance: Meaning, Nature and Scope, Finance I Function, Investment Function, Financing and Dividend 10 Decisions, Financial Planning Capitalization- Meaning, Over capitalization & Under Capitalization, Theories of Capitalization. II 16 Capital Structure: Concept and Planning, Theories and Determinants, Capitalization VS Capital Structure Cost Of Capital: Meaning, Importance, CalculationOf Cost III Of Debt, Preference Shares, Equity Shares and Retained 16 Earnings, Combined (Weighted) Cost of Capital Capital Budgeting: Meaning Nature and Importance of IV 14 Investment Decisions, Evaluation Criteria. Dividend Policies: Issues In Dividend Policies, Dividend Models, Sources Of Funds: Long Term Funds, Short Term V 16 Funds, Nature Significance And Determinants Of Working Capital. Time value of Money, Uses of simple and Compound interest in business finance. VI Capital Market: (A) New Issue Market (B) SecondaryMarket 18 Functions And Role Of Stock Exchange (BSE, NSE,) Money Market: Indian Money Markets- Composition and Structure. Suggested Readings: 1. Avadhani V A Financial System 2. Bhalla VK Modern Working Capital Management 3. Chandra Prasanna Financial Management Theory And Practices 4. Khan NY And Jain PK Financial Management Tax And Problems 5. Pandey I M Financial Management 6. S.P. Gupta, Sahitya Bhawan Agra Note- Latest edition of the text books should be used.  Programme: B.Com. Year: First Semester: Second Subject: Commerce Course Code: BC-202 Course Title: Business Statistics Course outcomes: The purpose of this paper is to inculcate and analytical ability among the students. Credits: 6 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 90 No. of Unit Topics Lectures Indian Statistics: Meaning, About father of Indian Statistics (Prof. Prasanta Chandra Mahalanobis). I 08 Introduction to Statistics: Meaning, Scope, Importance and Limitation, Statistical Investigation- Planning and organization, Statistical units, Methods ofInvestigation, Census and Sampling. Collection of Data- Primary and Secondary Data, Editing of Data Classification of data, II Frequency Distribution and 12 Statistical Series, Tabulation of Data Diagrammatical and Graphical Presentation of Data. Measures of Central Tendency – Mean, Median, Mode,Geometric and Harmonic III 10 Mean; Dispersion – Range, Quartile, Percentile, Quartile Deviation, Mean Deviation, Standard Deviation and its Co- efficient, Co-efficient of IV Variation and Variance, Test of Skewness and Dispersion, Its Importance, Co- 15 efficientof Skewness. Correlation- Meaning, application, types and degree ofcorrelation, Methods- V Scatter Diagram, Karl Pearson’sCoefficient of Correlation, Spearman’s Rank 25 Coefficient of Correlation. Index Number: - Meaning, Types and Uses, Methods of constructing Price Index Number, Fixed – Base Method, Chain-Base Method, Base conversion, Base VI 10 shifting deflating and splicing. Consumer Price Index Number, Fisher’s Ideal Index Number, Reversibility Test- Time and Factor; Analysis of Time Series: -Meaning, Importance and VII Components of a Time Series. Decomposition of Time Series: - Moving Average 10 Method and Method of Least square. Suggested Readings: 1. Heinz, Kohler: Statistics for Business & Economics, HarperCollins; 2. Gupta, S.C. Fundamental of Statistics, Himalaya Publication. 3. Sharma J.K., Business Statistics, Pearson Education. 4. Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) Sultan Chand & Sons, New Delhi. Note: Latest edition of the text books should be used.  Programme: B.Com. Year: First Semester: Second Subject: Commerce Course Code: BC-203 (A) Course Title: Entrepreneurship & Small Business Course outcomes: Credits: 6 Core Compulsory / Elective: Elective Max. Marks: 20+80 Min. Passing Marks:8+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Entrepreneur, Concept, Characteristics, Functions and Types of an Entrepreneur, Entrepreneurship, Concept, Characteristics and I Importance of Entrepreneurship, Entrepreneurial Process, 20 Entrepreneurship Development Programme (EDPS), Need, Characteristics, Phases and Evaluation of EDPS Entrepreneurship: Entrepreneur, Entrepreneurship, Enterprise, Entrepreneurial personality qualities, Entrepreneurship as a career option, Types of Entrepreneurs. Entrepreneurial II 24 Environment, Role of Government and Institutional Support, Development of Women Entrepreneurs, Problems of women entrepreneurs, Institutional support for women entrepreneurs. Creativity, Innovation and Entrepreneurship: Creative thinking, Techniques of developing creative thinking. Setting up of New Business Venture: Planning for Establishing Small Scale III Enterprises, Opportunity Scanning and Identification, 24 Assessment of Markets, Selection of a business idea, Preparation of Business Plan, Government Rules and Regulations Small Business Management: Management of Small Enterprises; Marketing concepts for Entrepreneurs; Issues in Financial 22 IV Management, Operations Management and Human Resource Management. Suggested Readings: 1. Management and Entrepreneurship, Veer bhadra Havinal, New Age International Publishers 2. Entrepreneurship: New Venture Creation, David H. Holt 3. Entrepreneurship Development, Satish Taneja, Himalaya Publishing House 4. Entrepreneurship: Strategies and Resources, Marc J. Dollinger, Pearson Education 5. Entrepreneurship Theory and Practice, Raj Shankar, Tata McGraw-Hill Education 6. Entrepreneurship Development, C. B. Gupta, Srinivasan, Sultan Chand & son  Programme: B.Com. Year: First Semester: Second Subject: Commerce Course Code: : BC-203 (B) Course Title: Economy of Uttarakhand Course outcomes: Credits: 6 Core Compulsory / Elective: Elective Max. Marks: 20+80 Min. Passing Marks:8+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Economy of Uttarakhand: Salient features- Geographical features, Land types, Land use, Forest resources and Energy resources; Agriculture and 18 I Industrial pattern in Uttarakhand; Role of Service Sector in the Economy of Uttarakhand. Human resource in Uttarakhand: Demographic profile; Education, II Health and other infrastructural facilities; Role of women in the 18 Economy of Uttarakhand; Panchyati Raj and people’s participation Economic development and regional disparities in Uttarakhand; III 18 Backwardness and Indicators of regional disparities in Uttarakhand. Problems of Economic Development in Uttarakhand; Difficult & inaccessible Geography; IV 18 Unemployment, Migration, Poverty and Natural Calamities etc. in Uttarakhand. Role of Government in the Economic Development of Uttarakhand: V Agriculture, Industrial, Education, Health, Infrastructure, Environment 18 Sector & Skill Development Suggested Readings: 1. Bisht N.S: Regional Economics (Hindi) 2. Dewan M.L and Jagdish Bahadur: Uttaranchal vision and Action programme 3. G.P Mishra: Regional Dimensions of development 4. Tolia, R.S: Uttarakhand Today Winsar publication: Uttarakhand year book (Hindi and English) 5. Bhatt, K.N; Uttarakhand: Ecology, Economy & Society; 6. Kafaltia, Himanshu & Kafaltia, Gunjan; A Comprehensive Study of Uttarakhand; Notion Press Media Pvt. Ltd  Programme: B.Com. Year: First Semester: Second Subject: Commerce BC-204 Course Title: Rural Marketing Course outcomes: After completing this course a student will have: Ability to understand the concept of Rural Marketing. Ability to understand the terminologies associated with the field of Rural Marketing Ability to identify the appropriate method and techniques of Rural Marketing Credits: 4 Core Compulsory / Elective: Compulsor Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 60 No. of Unit Topics Lectures Conceptual Framework, Nature & Characteristics of Rural Market; An I Overview of Indian Rural Market; Challenges & Opportunities in Rural 12 Market; Rural Marketing Models and Environment. Rural Consumer Behaviour, Characteristics of Rural Consumer, Consumer Behaviour Roles, Factors influencing Purchase of Products in Rural Market; II 12 Role of Government & NGOs in Rural Marketing; Similarities and Differences in Consumer Behaviour in Rural & Urban Markets. Rural Marketing Research, Process of Research in Rural Markets, Sources and Methods of Data Collection, Data Collection Approaches in Rural III 12 Markets; Principles of Innovation for Rural Market, Need for Innovation in Rural Market, Rural Market Segmentation; Targeting and Positioning, Conditions for Effective Market Segmentation, Approaches for Segmenting the Rural Market, Rural Market Segmentation Tools; Promotion & Distribution 12 IV Strategies for Rural Markets; A Comparative Analysis of Rural and Urban Markets. Marketing of Agricultural Produce and Inputs, Regulated markets, Cooperative Marketing & Processing Societies, Corporate Sector in Agri- V 12 Business: Cultivation, Processing & Retailing, Rural Marketing of FMCGs, Durables & Financial Services Suggested Readings: 1. S.S. Acharaya, N.L. Agrawal Agriculture Marketing in India Oxford IBH. New Delhi- 1992 2. L. P. Singh Cooperative marketing in India and Abroad; Himalaya 2005 3. Sukpal Singh Rural Marketing Management; Sage 2002 4. H.C. Purohit Rural Marketing - Challenges and Opportunities; Shale Publications, New Delhi- 2006 5. Anil Saxena, Samiuddin, Harsh Rural Marketing opportunities and challenges; National Publishing House, New Delhi 2004 6. Mishra and Puri Development Issues of Indian Economy; Himalaya Publishing House 7. Acharya S.S. and Agrawal N.L; Agricultural Marketing in India 8. Beri, G.C, ‘Marketing Research: Tata McGraw Hill Publishing Company, Ltd., 2000. Cooper Schindler, ‘Marketing Research, Concept & Cases’ Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Third Subject: Commerce Course Code: BC-301 Course Title: Cost Accounting Course outcomes: This course exposes the students to the basic concepts and the toolsused in cost accounting. Credits: 6 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks: 8+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Introduction: Nature, Scope and Advantages of Cost Accounting, Installation of Costing System, Difference between Cost and Financial I Accounting, 8 Classification of Costs. Material: Purchase, Storage and Control of Material, Stock Levels, Inventory, Control Techniques. II 12 Methods of Pricing Material Issues. Labour: Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle time andOvertime. Methods of Wage Payment and III Incentive Plans, Labour Turnover. 10 Overheads: Collection, Classification, Allocation, Apportionment and IV Absorption of Overheads (Primaryand Secondary Distribution), Machine 10 Hour Rate. Unit Output Costing: Concept of and Need for UnitOutput Costing; V Preparation of Cost Sheet and Tender 30 Price; Preparation of Reconciliation Statement. Process Costing: Preparation of Process Accounts; Treatment of Normal VI and Abnormal Wastage;Treatment of Joint Product and By-product; 10 Contract Costing: Preparation of Contract Account, VII Determination of Profit on Completed and Uncompleted Contracts; 10 Operating Costing. Suggested Readings: 1. Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi. 2. Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; SultanChand, New Delhi. (Hindi and English) 3. Tulsian P.C; Practical Costing: Vikas, New Delhi. 4. Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut. 5. Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis;Prentice-Hall of India, New Delhi. 6. M.L.Agarwal, Sahity bhawan Agra Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Third Subject: Commerce Course Code: BC-302 Course Title: Company Law Course outcomes: The objective of this course is to provide basic knowledge of the provisions of the Companies Act 2013 along with relevant cases. Credits: 6 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Indian Companies Act 2013: Nature And Types Of Companies, Conversion I Of Public Companies Into Private Company's And Vice Versa. 10 Formation,Promotion And Incorporation Of Companies, Memorandum Of II Association; Article Of Association; Prospectus. 12 Shares: Types, Share Capital-Kinds; Allotment Of Shares; Members – III Categories, Modes Of Acquiring Membership, Rights And Liabilities; 13 Transfer And Transmission- Difference, Methods Of Borrowing, Debentures, Mortgages And Charges - Fixed And IV Floating. 09 Management: Directors, Types And Number Of Directors, Managing V Director, Whole Time Director – Appointment, Qualifications And 15 Disqualification, Duties, Vacation, Resignation And Removal, Company Meetings- Kinds, Quorum, Voting, VI Resolution, Minutes. 10 Majority Powers And Minority Rights: Protection Of Minority Rights; VII Prevention Of Oppression And Management. Mismanagement. 12 WindingUp-Kinds And Conduct-Petition For Winding Up, VIII Appointment Of Official Liquidator And Duties. 09 Suggested Readings: 1. Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook OnCompanies Act 2013 Taxmann Publication 2. Singh Avtar Company Law Delhi India Eastern Book Company Bharat LawHouse 3. Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi andEnglish) 4. Maheshwari SN And SK Maheshwari A Manual Of Business Law 2ndEdition Himalaya Publishing House Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Third Subject: Commerce Course Code: BC-303 (A) Course Title: Business Economics Course outcomes: The objective of this paper is to introduce students with broad range of economic concepts, theories and analytical techniques which help the management in decision making. Credits: 06 Core Compulsory / Elective: Elective Max. Marks: 20+80 Min. Passing Marks: 08+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Introduction: Definition and nature of economics, Scope and methodology of I economics, Micro and macro economics 10 Consumption: Measurements of Utility, Law of Diminishing Marginal Utility, 10 II Law of Equi-marginal Utility. Law of Demand: Demand Schedules and Curves, Elasticity of Demand, III methods of measurement of elasticity of demand, measurement of cross 15 elasticity, Law of Supply, Measurement of Elasticity of Supply IV Consumer’s surplus, Study of Consumer Behaviour through indifference curve 10 technique. V Production: The Factors of Production and their characteristics, Factors 18 affecting productivity of labour and capital, Theories of Population. Law of variable proportion, The laws of return, economy of scale, law of return to scale, different concepts of cost of production. SAC curve, LAC curve. VI Exchange: The theory of exchange, Definition and extent of market, 17 Determination of price under conditions of perfect competition, imperfect competition and monopoly. Effect of monopoly in economic life, monopolistic competition, oligopoly VII Concept and theories of profit and wages 10 Suggested Readings: 1. D.N. Dwivedi, Managerial Economics, 7th Edition, Vikas Publishing House. 2. D. Salvatore, Managerial Economics in a Global Economy, 6th Edition, Oxford University Press. 3. L. Peterson and Jain Managerial Eco., 4th Edition, Pearson Education. 4. Kontsoyianis, Modern Micro-Economics. 5. M. Adhikary, Business Economics. Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Third Subject: Commerce Course Code: BC-303 (B) Course Title: Business Environment Course outcomes: The objective of this paper is to introduce students with broad range of economic concepts, theories and analytical techniques which help the management in decision making. Credits: 06 Core Compulsory / Elective: Elective Max. Marks: 20+80 Min. Passing Marks: 08+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Business Environment: Meaning, Nature and Dimensions of Business Environment, Analysis of Business Environment- Framework of Analysis, 14 I Scanning, Monitoring, Forecasting & Assessment of Business Environment. Economic Environment with Reference to India’s Economy: Growth Strategy, Economic Planning, Analysis of Economic Environment- Scanning, 18 II Monitoring, Forecasting and Assessing Economic Environment; Economic Markets, Economic Reforms & their Consequences. Technological Environment: Nature of Technology, Interface Between Technology and Business, Management of Technology Transfers; Analysis, 18 III Forecasting and Assessment of Technological Environment. Global Environment: Why Firms go Global, Routes of Globalization, Active Players in Global Business. FDI- India’s Experience, WTO– Benefits and IV 22 Problems for India. Analysis of Global Environment- Scanning, Monitoring, Forecasting and Assessing Global Environment. Political and Legal Environment of Business: Monopoly and Restrictive Trade V Practices (MRTP) Act, Foreign Exchange Management Act (FEMA). 18 Suggested Readings: 1. Sinha, V.C. and Sinha Ritika, Business Environment, Sahitya Bhawan Agra 2. Cherunilam, Francis, Business Environment, Himalaya Publishing House, New Delhi 3. Aswathappa, K.Essentials of Business Environment, Himalaya Publishing House, New Delhi 4. Aswathappa, K.Business Environment for Strategic Management, HPH. 5. ि◌स5◌ा,व◌ी.स◌ी. एव◌ं ि◌स◌ं ह, प◌ु ®◌ा,D◌ावस◌ाि◌यक पय◌ा´ वरण, स◌ाि◌हw भवन आगर◌ा। Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Third Subject: Commerce Course Code: BC-304 Course Title: E-Banking Course outcomes: The Objective of this paper is to acquaint the students with the understanding of E-banking system with the risks, evaluation and concepts of E-payment involved therein. Credits: 4 Core Compulsory / Elective: Elective Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 60 Unit Topics No. of Lectures Introduction: Concept and definition of E- Banking, nature and scope of E- Banking, E-Banking components, E-Banking: Indian I 10 perspectives, traditional banking internet banking portals, challenges in E-Banking, Online banking and its benefits. E-Banking System: Mobile Banking Internet Banking, Secure, Hypertext, Transfer Protocol (SHTP). Online delivery of II financial products: Secure electronic Transaction (SET); Indian 15 Payment Models. E-Banking Risks: Infrastructure problem; Lack of Skilled III Manpower; Legal Framework, Socio Cultural Aspects; Money 15 Laundering; Banking Frauds. Electronic Payment System: RTGS, Electronic Fund Transfer, IV Electronic Money; ATM; Credit Card; Smart Cards. Electronic 10 Payment Systems: E-Banking and digital signatures. Evaluation of E-Banking System: Advantages of E-Banking system, Limitations of E-Banking, Pre-requisites of E-Banking 10 V Future of E-Banking Suggested Reading: 1. Agrawal Kamlesh, N.: Internet Banking, Mac-Millan India Ltd. New Delhi. 2. Armor, Daniel.: E-Business Evolution, The Living and Working in an Interconnected World; Prentice Hall, US. 3. E-Banking : Indian Banking Association, India. 4. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education. 5. Bhaskar Bharat, Electronic Commerce: Framework, Technology and Application, McGraw Hill Education 6. Joseph PT, E-Commerce: An Indian Perspective, PHI Learning 7. Bajaj KK and Debjani Nag, E-commerce, McGraw Hill Education 8. Chhabra TN, E-Commerce, Dhanpat Rai & Co. 9. Madan Sushila, E-Commerce, Taxmann 10. Chhabra TN, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co. Programme: B.Com. Year: Second Semester: Fourth Subject: Commerce Course Code: BC-401 Course Title: Income Tax Law and Accounts Course outcomes: It enables the students to know the basics of Income Tax Act and its implications. Credits: 6 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks: 08+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Taxation Policy of Raja Todarmal. Introduction, Important I Definitions: Assessee, Person, Income, TotalIncome, Assessment 10 Year & Previous Year. Agricultural Income & its assessment. Residence & Tax Liability (Basis of Charge). Capital & II Revenue. 10 Exempted Incomes. III Income from Salaries 15 IV Income from House Property. 10 Profits and Gains of Business and Profession, V Depreciation. 15 VI Capital gains, Income from Other Sources, 12 Set off and carry forward of losses and Clubbing of Income VII Deductions from Gross Total Income, 12 Computation of TaxLiability of an Individual. Procedure of Assessment and Income Tax Authorities, Advance VIII Payment of Tax and Deduction of Tax at Source. 6 Suggested Readings: 1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi. 2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi andEnglish) 3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan Publications, New Delhi. (Hindi and English) 4. H C Mehrotra; C S Joshi, Income Tax Law and Accounts (Hindi/English), Sahitya Bhawan Agra 5. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications,Agra Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Fourth Subject: Commerce Course Code: BC-402 Course Title: Public Finance Course outcomes: It enables the students to know the basics of Public Finance and its implications. Credits: 6 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks: 08+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Introduction: Definition, Nature and Scope, Importance and Role I of Public Finance in National Economy, Principle of Maximum 16 Social Advantage Public Revenue; Meaning of tax, Cannons of taxation, types of II taxation (Direct and Indirect), incidence of taxation. 18 Public Debt: Meaning, types, effect of debt on production and III 18 distribution and public debts in India. Public Expenditure: Meaning, aims, classification, principles of IV public expenditure, economic stability, effects of public 20 expenditure, The Public Budget. Fiscal Policy: Meaning, objectives, tools and limitations of fiscal policy, Finance Commission in India, Indian Tax Systems. V 18 Federal Finance in India; Central Finance, State finance, local finance, Deficit financing in India. Suggested Readings: 1. Mithani, D.M., Money Banking. International Trade & Public Finance Himalaya Publishing House, Pvt. Led. New Delhi 2. Bhatia, H.L. Public Finance, Vikash Publishing House, Pvt. Ltd., New Delhi 3. flag] ,l0 ih0] jktLo] LkkfgR; Hkou IkfCyd”skUl] vkxjk 4. Okk’.ksZ;] Tks0lh0] jktLo] LkkfgR; Hkou] vkxjk 5. iar]] ts0lh0] ykd s vFkZ”kkL=] LkkfgR; Hkou IkfCyds”kUl] vkxjk 6. nRr ,oa lqUne~] Hkkjrh; vFkZO;oLFkk] ,l0 pkWan ,M a dEiUkh] izk0 fy0] fnYyh Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Fourth Subject: Commerce Course Code: BC-403 (A) Course Title: Tourism and Travel Management Course outcomes: The objective of this course is to understand the fundamentalconcept of Tourism and to familiarize with the significance and emerging trends in tourism. Credits: 6 Core Compulsory / Elective: Elective Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Introduction to Travel: Meaning and definitions of tourism, traveler, excursionist, tourists- objectives, nature and classification of tourism and tourists, I Growth and Development of Tourism, Forms of Tourism: Inbound Outbound, 15 Domestic and International. The Modern Tour Industry: Package Tours- CustomTours- Tour wholesalers- Types of Package tours: Independent Package, Hosted Tour, Escorted Tour, Sightseeing Tour Group, Incentive and ConventionTour- Man Market Package II Holidays- Types of Tour Operations: Specialist Tour Operators: Specialist Tour 25 Operators, Tour Operators reliance on other organization. Tour Operations and Documentation: Functions-Sources of Income, How to set up a Travel Agency: Procedures for approval of a Travel Agency and Tour Operator, Travel Documentation: Passports- various types and requirements- III Procedure to apply for Passports: VISA- various types and requirements- 30 Documents required for Foreigners to visit India, Health Check Documents and Process for Encashment of Foreign Currency. Impact of Tourism and Tourism Organizations: Tourism Impacts: Economic impact, Social Impact, Cultural Impact and Environmental Impact- Strategies to overcome or reduce the negative Impact of Tourism. Objectives, Functions of- United Nations World Tourism Organization (UNWTO), World Travel and IV Tourism Council (WTC), Pacific Asia Travel Association (PATA), International 20 Air Transport Association (IATA), Travel Agents Association of India(TAAI), Indian Association of Tour Operators (IATO) and Federation of Hotel and Restaurant Associations of India (FHRAI). Suggested Readings: 1. Bhatia A.K (2003) International Tourism, Sterling Publishers Pvt Ltd, New Delhi. 2. Pran Nath Seth(1997),Successful Tourism Management, Sterling Publishers Pvt Ltd,New Delhi, 3. Ghosh Bishwanth (2000), Tourism & Travel Management, Second Revised EditionVikas Publishing House Pvt Ltd, New Delhi. Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Fourth Subject: Commerce Course Code: BC-403 (B) Course Title: Fundamentals of Marketing Course outcomes: The objective of this course is to provide basic knowledge of concepts, principles, tools and techniques of marketing. Credits: 6 Core Compulsory / Elective: Electiv Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures: 90 Unit Topics No. of Lectures Introduction: Nature, scope and importance of marketing; Evolution of marketing concepts; I Marketing mix; Marketing environment. Micro and Macro environmental factors. 10 II Consumer Behaviour– An Overview: Consumer buying process; Factors influencing 10 consumer buying decisions. Market Selection: Market segmentation – concept, importance and bases; Target market III selection; Positioning concept, importance and bases; Product differentiation vs. market 15 segmentation. IV Product: Meaning and importance. Product classifications; Concept of product mix; Branding, packaging and labelling; After-sales services; Product life-cycle; New Product 8 Development. Pricing: Significance; Factors affecting price of a product; Major pricing methods; Pricing V policies and strategies. 7 Promotion: Nature and importance of promotion; Promotion Tools: advertising, personal VI selling, public relations; sales promotion and publicity – concept and their distinctive characteristics; Promotion mix; Factors affecting promotion mix decisions; and Integrated Marketing Communication Approach. 15 VII Distribution: Channels of distribution - meaning and importance; Types of distribution 10 channels; Wholesaling and retailing; Factors affecting choice of distribution channel; Distribution Logistics; Meaning, importance and decisions. Retailing: Types of retailing – store based and non- store based retailing, chain stores, VIII specialty stores, supermarkets, retail vending machines, mail order houses, retail 10 cooperatives; Management of retailing operations: an overview; Retailing in India: changing scenario. Recent developments in marketing: Social Marketing, Online Marketing, Direct Marketing, 10 IX Services Marketing, Green Marketing, Relationship Marketing, Rural marketing. Suggested Readings: 1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha,Marketing Management: A South Asian Perspective, Pearson Education. 2. Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK 3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing,South Western Publishing, Ohio 4. Chhabra, T.N., Principles of Marketing, Sun India Publication. 5. Kumar, Arun & N. Meenakshi, Marketing Management, Vikas Publications. (Hindi and English) 6. McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D.Irwin. 7. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation &Control, Cengage Learning. 8. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi. 9. Zikmund, William G. and Michael D’Amico, Marketing: Creating and KeepingCustomers in an E-Commerce World, Thomson Learning. Note- Latest edition of the text books should be used. Programme: B.Com. Year: Second Semester: Fourth Subject: Commerce Course Code: BC-404 Course Title: Indian Economy Course outcomes: ective of this paper is to enable the student to grasp the major economic problems in India and their solutions. It also seeks to provide an understanding of modern tools of macro-economic analysis and policy framework. Credits: 4 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks: 08+32 Total No. of Lectures:60 Unit Topics No. of Lectures Basic Issues and features of Indian Economy I Concept and Measures of Development and Underdevelopment; Human Development; 11 Composition of national income and occupational structure Policy Regimes II a) The evolution of planning and import substituting industrialization. 10 b) Economic Reforms since 1991. c) Monetary and Fiscal policies with their implications on economy III Growth, Development and Structural Change 13 a) The experience of Growth, Development and Structural Change in different phases of growth and policy regimes across sectors and regions. b) The Institutional Framework: Patterns of assets ownership in agriculture and industry; Policies for restructuring agrarian relations and for regulating concentration of economic power; c) Changes in policy perspectives on the role of institutional framework after 1991. d) Growth and Distribution; Unemployment and Poverty; Human Development; Environmental concerns. e) Demographic Constraints: Interaction between population change and economic development. IV Sectoral Trends and Issues 13 Agriculture Sector: Agrarian growth and performance in different phases of policy regimes i.e. pre green revolution and the two phases of green revolution; Factors influencing productivity and growth; the role of technology and institutions; price policy, the public distribution system and food security. Industry and Services Sector: Phases of Industrialization – the rate and pattern of industrial growth across alternative policy regimes; Public sector – its role, performance and reforms; the small scale sector; Role of Foreign capital. Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of Payments: Structural Changes and Performance of India’s Foreign Trade and Balance of Payments; Trade Policy Debate; Export policies and performance; Macro Economic Stabilization and Structural Adjustment; India and the WTO, Role of FDI, Capital account convertibility V Inflation, Unemployment and Labour market 13 Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of inflation; Unemployment – natural rate of unemployment, frictional and wait unemployment. Labour market and its interaction with production system; Phillips curve, the trade-off between inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational. Suggested Readings: 1. Mishra and Puri, Indian Economy, Himalaya Publishing House. 2. IC Dhingra, Indian Economy, Sultan Chand & Sons. 3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company. 4. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles. 5. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2. 6. Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning. 7. Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill Education. 8. G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education. Note:Latest edition of text books may be used.  Programme: B.Com. Year: Third Semester: Fifth Subject: Commerce Course Code: BC-501 Course Title: Corporate Accounting Course outcomes: This course enables the student to develop awareness about corporate accounting in conformity with the provisions of company act. Credits: 5 Core Compulsory / Elective: Compulsory Max. Marks: 20+80 Min. Passing Marks:08+32 Total No. of Lectures:75 Unit Topics No. of Lectures Shares: Features, Types of Shares, Difference Between Preference Shares And Equity Shares, Share Capital And Its Types. Issues, I Forfeiture And Re Issue Of Shares, Redemption Of Preference 15 Shares. Debentures: Features & Types, Issue And Redemption of Debentures Final Accounts, General Instruction For Preparation Of Balance II Sheet And Statement Of Profit And Loss. 15 Valuation Of Goodwill: Meaning And Nature Of Goodwill, Needs III 15 and Methods Of Valuation Of Goodwill, Valuation Of Shares, Need And Methods Of Valuation Of Shares, Profit Prior To Incorporation, Use Of Profit And Loss Prior To IV 15 Incorporation, Methods Of Computing Profit And Loss Prior To Incorporation. Accounting For Amalgamation Of Companies As Per Indian Accounting Standard 14. Meaning, Characteristics And V Objectives Of Amalgamation, Kinds Of Amalgamation, 15 Accounting For Internal Reconstruction Internal And External Suggested Readings: 1. Gupta RL Radhaswami M, Company Accounts Sultan Chand and company (Hindi and Engl