Its My Document

MODIFIED CBCS CURRICULUM OF
COMMERCE HONOURS PROGRAMME

SUBJECT CODE = 81
FOR UNDER GRADUATE COURSES UNDER RANCHI UNIVERSITY
Implemented from
Academic Session 2019-2022
i
COMMERCE HONS. CBCS CURRICULUM RANCHI UNIVERSITY
Contents
Page No.
S.No.
Members of Core Committee i
Contents ii –iii
COURSE STUCTURE FOR UNDERGRADUATE ‘HONOURS’
PROGRAMME
1 Distribution of 140 Credits 1
2 Course structure for B.Com. (Hons. Programme) 1
3 Subject Combinations allowed for B. Com. Hons. Programme 2
4 Semester wise Examination Structure for Mid Sem & End Sem Examinations 2
SEMESTER I
5 I. Ability Enhancement Compulsory Course (AECC) 3
6 II. Generic Elective (GE 1A) 3
III. Generic Elective (GE 1B) 5
7 IV. Core Course –C 1 6
8 V. Core Course- C 2 7
SEMESTER II
9 I. Environmental Studies (EVS) 9
SEMESTER III
13 I. Skill Enhancement Course (SEC 1) 19
17 VI. Core Course- C 7 31
SEMESTER IV
18 I. Skill Enhancement Course (SEC 2) 32
22 VI. Core Course- C 10 42
SEMESTER V
23 I. Discipline Specific Elective (DSE 1) 44
24 II. Discipline Specific Elective (DSE 2) 46
25 III. Core Course –C 11 48
26 IV. Core Course- C 12 50
SEMESTER VI
27 I. Discipline Specific Elective (DSE 3) 52
28 II. Discipline Specific Elective (DSE 4) 53
29 III. Core Course –C 13 54
Session 2019-22 onwards
ii
30 IV. Core Course- C 14 56
COURSES OF STUDY FOR ABILITY ENHANCEMENT COMPULSORY

COURSE IN “COMMERCE”
31 Semester I - Business Communication (Only For Commerce Steam) OR 58
32 Semester I Other Language Communication 59
ANNEXURE
33 Distribution of Credits Semester wise for Hons/ General Programme 60
34 Sample calculation for SGPA for B.Sc./B.A./B.Com Honors Programme 61
35 Sample calculation for CGPA for B.Sc./B.A./B.Com Honors Programme 61
36 Sample calculation for SGPA for B.Sc./B.A./B.Com Programme 62
37 Sample calculation for CGPA for B.Sc./B.A./B.Com Programme 62
MARKS DISTRIBUTION FOR EXAMINATIONS
AND
FORMAT OF QUESTION PAPERS
38 Marks Distribution of Mid & End Semester Theory Examinations 63
39 Marks Distribution of Practical Examinations 63
40 Format of Question Paper for Mid Sem Examination of 15 Marks 63
41 Format of Question Paper for Mid Sem Examination of 25 Marks 64
42 Format of Question Paper for End Sem Examination of AECC NH + MB 65
Communication of 50 Marks
43 Format of Question Paper for End Sem Examination of 60 Marks 66
44 Format of Question Paper for End Sem Examination of 75 Marks 67
45 Format of Question Paper for End Sem Examination of GE, SEC, 68

General & AECC Hindi/ English Communication of 100 Marks
iii
COURSE STUCTURE FOR UNDERGRADUATE ‘HONOURS’ PROGRAMME

Table AI-1: Distribution of 140 Credits [*wherever there is a Practical there will be no tutorial and vice –versa.]
Course Papers Credits Credits
Theory + Practical Theory + Tutorial
I. Core Course (CC 1 to 14)

Theory 14 Papers 14X4=56 14X5=70
Practical/Tutorial* 14 Papers 14X2=28 14X1=14
II. Elective Course (EC)

A. Discipline Specific Elective (DSE 1 to 4)
Practical/ Tutorial* 4 Papers 4X2=8 4X1=4
B. Generic Elective/ Interdisciplinary (GE 1 to 4)

Practical/ Tutorial* 4 papers 4X2=8 4X1=4
III. Ability Enhancement Compulsory Courses (AECC)

1. English/ Hindi Communication 1 Paper 1X2=2 1X2=2
2. Environmental Science 1 Paper 1x2=2 1x2=2
3. Skill Enhancement Course (SEC 1 & 2)

of the Core Course opted 2 Papers 2X2=4 2X2=4
Total Credit = 140 + 24 =164 140 + 24 = 164

Note:
In the Academic Council Meeting of Ranchi University, Ranchi, held on 29.06.2019, it is resolved that Students will be
offered Two Generic Elective Subjects (GE-A & GE-B) in C.B.C.S. U.G. Honours Courses of all streams, so that their
‘Eligibility for Admission’ in P.G., Vocational & Technical Courses in various Institutions is not hampered.
Table AI-1.1: Course structure for B.Sc./ B.A./ B.Com./B.Voc. (Hons. Programme)
Semester Honours Allied Ability Enhancement Total Credits
(Core Courses) (Elective Courses) (Compulsory Courses)
14 Papers 8 Papers 4 Papers
Sem-I C-1, C-2 GE-1A, GE-1B English Comm./ Hindi Comm.
(6+6=12 Credits) (6+6=12 Credits) (02 Credits) 26 Credits
Sem-II C-3, C-4 GE-2A, GE-2B EVS

(6+6=12 Credits) (06 Credits) (02 Credits) 26 Credits
Sem-III C-5, C-6, C-7 GE-3A, GE-3B SEC-1

(6+6+6=18 Credits) (06 Credits) (02 Credits) 32 Credits
Sem-IV C-8, C-9, C-10 GE-4A, GE-4B SEC-2

(6+6+6=18 Credits) (06 Credits) (02 Credits) 32 Credits
Sem-V C-11, C-12 DSE-1, DSE-2

(6+6=12 Credits) (6+6=12 Credits) 24 Credits
Sem-VI C-13, C-14 DSE-3, DSE-4

(6+6=12 Credits) (6+6=12 Credits) 24Credits
Total = 164 Credits
1
COURSES OF STUDY FOR UNDERGRADUATE ‘B. Com. Hons’ PROGRAMME
Table AI-2 Subject Combinations allowed for B. Com. Hons. Programme (140 Credits)
Discipline Specific Elective Compulsory Course

Honours/Core Subject Skill Enhancement Course
Subject AECC
CC SEC
DSES 1+1=2 Papers
14 Papers 2 Papers
4 Papers
Language Communication
Commerce Commerce Specific SEC in Commerce + EVS
Table AI-2.1 Semester wise Examination Structure for Mid Sem & End Sem Examinations:
Core Honours, Allied DSE, Compulsory AECC
Examination Structure
Courses
Sem End Semester
Mid Semester End Semester
Code Papers Practical/ Viva
Theory (F.M.) Theory (F.M.)
(F.M.)
C1 Financial Accounting +T 25 75 ---
C2 Business Law +T 25 75 ---
I GE1A Micro Economics +T --- 100 ---
GE1B Business Organisation +T --- 100 ---
AECC Language Communication --- 100 ---
C3 Management Principles and Applications +T 25 75 ---
C4 Corporate Laws +T 25 75 ---
II GE2A Business Statistics +T --- 100 ---
GE2B Business Management +T --- 100 ---
AECC EVS --- 100 ---
C5 Business Mathematics +T 25 75 ---
C6 Income-Tax Law and Practice +T 25 75 ---
C7 Human Resource Management +T 25 75 ---
III
GE3A Macro Economics +T --- 100 ---
GE3B Monetary Economics +T --- 100 ---
SEC 1 Elementary Computer Application Software +Lab --- 100 ---
C8 Indirect Tax and GST +T 25 75 ---
C9 Corporate Accounting +T 25 75 ---
C10 Computer Applications in Business +Lab 25 75 ---
IV
GE4A Indian Economy - Performance and Policies +T --- 100 ---
GE4B Indian Banking system +T --- 100 ---
SEC 2 Entrepreneurship +T --- 100 ---
C11 Cost and Management Accounting +T 25 75 ---
C12 Principles of Marketing +T 25 75 ---
V DSE 1 International Business +T 25 75 ---
Financial Markets, Institutions and Financial
DSE 2 25 75 ---
Services +T
C13 Auditing and Corporate Governance +T 25 75 ---
C14 Financial Management +T 25 75 ---
VI
DSE 3 Project Work +Viva --- --- 75 + 25
DSE 4 Fundamentals of Investment +T 25 75 ---
2
---------------------------------------------------------------------------------------------------------------------------
SEMESTER I 4 Papers
---------------------------------------------------------------------------------------------------------------------------
Total 100 x 5 = 500 Marks
I. ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)

(Credits: Theory-02)
Any One Compulsory Language Communication Prescribed by Ranchi University:
English Communication/ Hindi Communication / NH + MB Communication
(Refer AECC Curriculum of Ranchi University)
II. GENERIC ELECTIVE (GE 1A) (Credits: Theory-05, Tutorial-01)
Marks : 100 (ESE 3Hrs) =100 Pass Marks Th ESE = 40
Instruction to Question Setter for
End Semester Examination (ESE):
There will be two group of questions. Group A is compulsory and will contain three questions. Question No.1 will be very
short answer type consisting of ten questions of 1 mark each. Question No.2 & 3 will be short answer type of 5 marks.
Group B will contain descriptive type six questions of 20 marks each, out of which any four are to answer.
Note: There may be subdivisions in each question asked in Theory Examinations.
MICRO ECONOMICS Theory: 75 Lectures; Tutorial: 15 Lectures
Objective: The objective of the course is to acquaint the students with the concepts of microeconomics
dealing with customer behavior. The course also make the student understand the supply side of the
market through the production and cost behavior of firms.
Learning Outcomes : The student would be able to apply tools of customer behavior and firm theory
to business situations.
Unit I : Demand and Customer Behavior

Concepts of revenue: marginal and Average Revenue under conditions of Perfect and imperfect
competition, Elasticity of demand: price, income and cross. Consumer’s Behavior: Indifference curve
analysis of consumer behavior; Consumer’s equilibrium (necessary and sufficient conditions). Price
elasticity and price consumption curve, income consumption curve and Engel curve, price change and
income and substitution effects.
Lectures: 15
Unit II : Production and Cost
Production isoquants, marginal rate of technical substitution, economic region of production, optimal
combination of resources, the expansion path, isoclines, return to scale using isoquants. Cost of
production: Social and Private cost of production, long run and short run costs of production.
Economies and diseconomies of scale and the shape to the long run average cost. Learning curve and
economies of scope.
Lecture: 15
3
Unit III : Perfect Competition

Perfect Competition: Assumptions. Equilibrium of the firm and the industry in the short and long runs,
including industry’s long run supply curve. Measuring producer surplus under perfect competition.
Lectures :15
Unit IV: Monopoly
Monopoly: Monopoly short run and long run equilibrium. Shifts in demand curve and the absence of
supply curve. Measurement of monopoly power.
Lectures: 15
Unit V: Imperfect Competition
Monopolistic Competition and Oligopoly: Monopolistic competition price and output decision-
equilibrium. Monopolistic Competition and economic efficiency, Oligopoly and Interdependence.
Kinked demand Curve model.
Lectures:15
Suggested Readings:
 Pindyck, R.S. , D.L. Rubinfield and P.L. Mehta; Microeconomics, Pearson Education.
 N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
 Browining E.K. and J.M. Browining: Microeconomics Theory and Applications, Kalyani Publishers, New
Delhi.
 Gould, J.P and E.P. Lazear: Microeconomics Theory, All India Traveller Bookseller New Delhi
 Lipsey R.G. and K.A. Chrystal; Economics Oxford University Press.
 Maddala G.S. and E. Miller, Microeconomics: Theory and Application, McGraw-Hill, International Edition.
 Salvatore. D. Schaum’s Outline of Theory and Problems of microeconomic Theory McGraw-Hill,
International Edition.
 Bilas, Richard A. Microeconomic Theory: A Graphical Analysis, McGraw-Hill Book Co. Kogakusha Co.
Ltd.
 Amit Sachdeva, Micro Economics Kusum Lata publishers.
--------------------------------------------------------------------------------------------------------------------------
4
III. GENERIC ELECTIVE (GE 1B) (Credits: Theory-05, Tutorial-01)
BUSINESS ORGANISATION Theory: 75 Lectures; Tutorial: 15 Lectures

Unit-I: Business System – Evolution of business, Nature of Business & Launching of Business
enterprises. (Lectures 15)
Unit-II: Business Ownership – Sole proprietorship, Partnership, Joint stock company – characteristics,
advantages & disadvantages, various types of companies, management of Joint stock company,
Oligarchy in Company Management. (Lectures 15)
Unit-III: Large Scale Retailing – Departmental Stores, Multiple Shops, Mail Order Business, Super
Bazaar – Characteristics, merits & demerits, Organization & Management. (Lectures 15)
Unit-IV: The Economic Size – Meaning, Method of measuring size of business unit, Optimum Firm –
Factors responsible for optimum Firm. (Lectures 15)
Unit-V: Financing New Venture: Methods of financing – Equity financing, venture Capital, Debt
Financing and Govt. Grants, Functions and objectives of Specialized Financial Institutions.
(Lectures 15)
Suggested Readings:
 Drucker P.F – Management Challenges of the 21st century Butterworth Heinimann Oxford.
 Y.K Bhushan –Fundamentals of Business Organization and Management, Sultan Chand.
 Dinkar Pagare – Business Organization, Sultan Chand.
 M.C Shukla – Business Organizations, S. Chand (P) Ltd. New Delhi.
--------------------------------------------------------------------------------------------------------------------------
5
IV. CORE COURSE –C 1: (Credits: Theory-05, Tutorial-01)
Marks : 25 (MSE: 1Hr) + 75 (ESE: 3Hrs)=100 Pass Marks (MSE + ESE) =40

Mid Semester Examination (MSE):
There will be two group of questions. Group A is compulsory and will contain five questions of very short answer type
consisting of 1 mark each. Group B will contain descriptive type six questions of five marks each, out of which any four
are to answer.
There will be two group of questions. Group A is compulsory and will contain two questions. Question No.1 will be very
short answer type consisting of ten questions of 1 mark each. Question No.2 will be short answer type of 5 marks. Group
B will contain descriptive type six questions of fifteen marks each, out of which any four are to answer.
FINANCIAL ACCOUNTING Theory: 75 Lectures; Tutorial:15 Lectures
Objective: The objective of this paper is to help students to acquire conceptual knowledge of the
financial accounting and to impart skills for recording various kind of business transaction.
Unit 1: Theoretical Frame work

i. Accounting as an information system, the user of financial accounting information and their
needs. Qualitative characteristics of accounting information. Functions, advantages and
limitations of accounting. Branches of accounting, Bases of accounting, cash basis and
accrual basis.
ii. The nature of financial accounting principles- Concept, benefits, accounting standard in
India, Salient features of Accounting Standard.
Lecture 15
Unit II: Business Income
i. Accounting for Non Profit Organization. Preparation of Income and Expenditure A/C &
Balance Sheet.
ii. The nature of depreciation. The accounting concept of depreciation. Factors in the
measurement of Depreciation, Methods of computing Depreciation: Straight line method and
diminishing balance method.
iii. Royalty Accounting Lecture 15
Unit III: Accounting for Hire Purchase and Installment system. Lecture 15
Unit IV: Accounting for Inland Branches

Concept of dependent Branches, Accounting aspects, cash and debtors system, stock and debtor system,
Branch Final account System and Wholesale base system, independent branches: Concept, accounting
treatment, incorporation of Branch Trial Balance. Lecture 15
Unit V: Accounting of Dissolution of Partnership firm

Accounting of Dissolution of Partnership firm including insolvency of partners, sale to a Ltd company.
Lecture 15
6
Suggested Readings:
 Financial Accounting, Arun Sinha, Publisher:- New Central Book Agency (P) Ltd, Kolkata
 Financial Accounting in Tally.erp9(Applied):- Srinath Koley
 Monga, J.R> Financial Accounting: Concepts and Application Mayoor Paper Backs, New Delhi.
 Shukla M.C, T.S. Grewal and S.C. Gupta. Advanced Accounts. Vol-5, S. Chand & Co.
 Maheshwari S.N and S.K. Maheshwari Financial Accounting Vikas Publishing House, New Delhi
 Sehgal Ashok and Deepak Sehgal, Advanced Accounting. Part-1 Taxmann Applied Services New Delhi
 Bhushan Kumar Goyaland ,HN Tiwari, Financial Accounting International Book House
 Goldwin Alderman and Sanyal Financial Accounting, Cengage Learning.
 Tulsian P.C. Financial Accounting Pearson Education.
 Jain S.P. and K.L. Narang Financial Accounting Kalyani Publishers New Delhi
 Gupta Nirmal Financial Accounting Sahitya Bhawan Agra.
 Compendium of Statements and Standards of Accounting. The institute of Chartered Accountants of India,
New Delhi.
--------------------------------------------------------------------------------------------------------------------------
V. CORE COURSE- C 2: (Credits: Theory-05, Tutorial-01)
are to answer.
BUSINESS LAW
Theory: 75 Lectures; Tutorial:15 Lectures
Course Objective:
The objective of the course is to impart the basic knowledge of the important business laws along with
relevant case law.
Unit I: The Indian Contract Act. 1872 : General Principals of Law Contract
Contract – meaning, characteristics and kinds
a) Essentials of valid contract- Offer and acceptance , consideration, contractual capacity, free
consent, legality of objects.
b) Void agreements
c) Discharge of contract – modes of discharge including breach and its remedies.
d) Contingent contracts
e) Quasi – contracts
Lectures: 15
7
Unit II: The Indian Contract Act, 1872: Specific Contract

a) Contract of Indemnity and Guarantee
b) Contract of Bailment
c) Contract of Agency
Lectures: 15
Unit III: The Sale Of Good Act. 1930
a) Contract of Sale, meaning and difference between sale and agreement to sell.
b) Conditions and Warranties
c) Transfer of ownership in goods including sale by non- owners
d) Performance of contract of sale
e) Unpaid seller- meaning and rights of an unpaid seller against the good and buyer.
Lectures: 15
Unit IV: Partnership Laws
The Partnership Act, 1932
a) Nature and Characteristics of Partnership
b) Registration of Firms
c) Types of Partners
d) Rights and Duties of Partners
e) Implied authority of a Partner
f) Incoming and Outgoing Partners
g) Mode of Dissolution of Partnership
Lectures: 15
Unit V: The Negotiable Instruments Act 1881
a) Meaning and Characteristics of Negotiable Instruments : Promissory Note, Bill of Exchange,
Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course
c) Negotiation: Types and Endorsements
d) Crossing of Cheque
e) Bouncing of Cheques
Lectures: 15
Suggested Readings:
 Kuchhal M.C. and Vivek Kuchhal , Business Law, Vikash Publishing House, New Delhi
 Singh, Avtar Business Law, Eastern Book Companey, Lucknow.
 Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi
 Chadha, P.R., Business Law Galgotia Publishing House, New Delhi
 Aggarwal S.K, Business Law Publishing House, New Delhi
 Goyal Bhushan Kumar and Jain Kinneri, Business Laws, International Book House
 Ravindra Kumar, Legal Aspects of Business, Cengage Learning
---------------------------------------------------------------------------------------------------------------------------
8
---------------------------------------------------------------------------------------------------------------------------
SEMESTER II 5 Papers
---------------------------------------------------------------------------------------------------------------------------
I. ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)

Marks : 100 (ESE: 3Hrs) =100 Pass Marks Th ESE = 40
There will be objective type test consisting of hundred questions of 1 mark each. Examinees are required to mark their
answer on OMR Sheet provided by the University.
AECC – ENVIRONMENT STUDIES Theory: 30 Lectures
Unit 1 : Introduction to environmental studies

Multidisciplinary nature of environmental studies;
Scope and importance; Concept of sustainability and sustainable development.
(2 lectures)
Unit 2 : Ecosystems
What is an ecosystem? Structure and function of ecosystem; Energy flow in an ecosystem:
food chains, food webs and ecological succession. Case studies of the following ecosystems :
Forest ecosystem
Grassland ecosystem
Desert ecosystem
Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
(2 lectures)
Unit 3 : Natural Resources : Renewable and Non-‐renewable Resources
Land resources and landuse change; Land degradation, soil erosion and desertification.
Deforestation: Causes and impacts due to mining, dam building on environment, forests,
biodiversity and tribal populations.
Water : Use and over-‐exploitation of surface and ground water, floods, droughts, conflicts
over water (international & inter-‐state).
Energy resources : Renewable and non renewable energy sources, use of alternate energy
sources, growing energy needs, case studies.
(5 lectures)
Unit 4 : Biodiversity and Conservation
Levels of biological diversity : genetic, species and ecosystem diversity; Biogeographic
zones of India; Biodiversity patterns and global biodiversity hot spots
India as a mega-‐biodiversity nation; Endangered and endemic species of India
Threats to biodiversity : Habitat loss, poaching of wildlife, man-‐wildlife conflicts, biological
invasions; Conservation of biodiversity : In-‐situ and Ex-‐situ conservation of biodiversity.
9
Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic

and Informational value.
(5 lectures)
Unit 5 : Environmental Pollution
Environmental pollution : types, causes, effects and controls; Air, water, soil and noise
pollution
Nuclear hazards and human health risks
Solid waste management : Control measures of urban and industrial waste.
Pollution case studies.
(5 lectures)
Unit 6 : Environmental Policies & Practices
Climate change, global warming, ozone layer depletion, acid rain and impacts on human
communities and agriculture
Environment Laws: Environment Protection Act; Air (Prevention & Control of Pollution)
Act; Water (Prevention and control of Pollution) Act; Wildlife Protection Act; Forest
Conservation Act. International agreements: Montreal and Kyoto protocols and Convention
on Biological Diversity (CBD).
Nature reserves, tribal populations and rights, and human wildlife conflicts in Indian context.
(4 lectures)
Unit 7 : Human Communities and the Environment
Human population growth: Impacts on environment, human health and welfare.
Resettlement and rehabilitation of project affected persons; case studies.
Disaster management : floods, earthquake, cyclones and landslides.
Environmental movements : Chipko, Silent valley, Bishnois of Rajasthan.
Environmental ethics: Role of Indian and other religions and cultures in environmental
conservation.
Environmental communication and public awareness, case studies (e.g., CNG vehicles
in Delhi).
(3 lectures)
Unit 8 : Field work
Visit to an area to document environmental assets: river/ forest/ flora/fauna, etc.
Visit to a local polluted site-‐Urban/Rural/Industrial/Agricultural.
Study of common plants, insects, birds and basic principles of identification.
Study of simple ecosystems-‐pond, river, Delhi Ridge, etc.
(Equal to 4 lectures)
10
Suggested Readings:
 Raziuddin, M.., Mishra P.K. 2014, A Handbook of Environmental Studies, Akanaksha Publications, Ranchi.
 Mukherjee, B. 2011: Fundamentals of Environmental Biology.Silverline Publications, Allahabad.
 Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.
 Gadgil, M., & Guha, R.1993. This Fissured Land: An Ecological History of India. Univ. of California Press.
 Gleeson, B. and Low, N. (eds.) 1999.Global Ethics and Environment, London, Routledge.
 Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in Dev., Environment &
Security. Stockholm Env. Institute, Oxford Univ. Press.
 Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll.Principles of Conservation Biology.
Sunderland: Sinauer Associates, 2006.
 Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya dams. Science, 339: 36--‐37.
 McCully, P. 1996. Rivers no more: the environmental effects of dams(pp. 29--‐64). Zed Books.
 McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the Twentieth Century.
 Odum, E.P., Odum, H.T. & Andrews, J. 1971.Fundamentals of Ecology. Philadelphia: Saunders.
 Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution Science. Academic Press.
 Rao, M.N. & Datta, A.K. 1987. Waste Water Treatment. Oxford and IBH Publishing Co. Pvt. Ltd.
 Raven, P.H., Hassenzahl, D.M. & Berg, L.R. 2012.Environment. 8th edition. John Wiley & Sons.
 Rosencranz, A., Divan, S., & Noble, M. L. 2001. Environmental law and policy in India. Tripathi 1992.
 Sengupta, R. 2003. Ecology and economics: An approach to sustainable development. OUP.
 Singh, J.S., Singh, S.P. and Gupta, S.R. 2014. Ecology, Environmental Science and Conservation. S.
Chand Publishing, New Delhi.
 Sodhi, N.S., Gibson, L. & Raven, P.H. (eds). 2013. Conservation Biology: Voices from the Tropics.
John Wiley & Sons.
 Thapar, V. 1998. Land of the Tiger: A Natural History of the Indian Subcontinent.
 Warren, C. E. 1971. Biology and Water Pollution Control. WB Saunders.
 Wilson, E. O. 2006.The Creation: An appeal to save life on earth. New York: Norton.
 World Commission on Environment and Development. 1987. Our Common Future. Oxford University
--------------------------------------------------------------------------------------------------------------------------
11
II. GENERIC ELECTIVE (GE 2A): (Credits: Theory-05, Tutorial-01)
BUSINESS STATISTICS Theory: 75 Lectures; Tutorial: 15 Lectures
Objective: The objective of the course is to familiarize students with the basic statistical tools used to
summarized and analyze quantitative information for decision making.
Expected learning outcomes: The student is expected to be equipped with the tools of processing and
description of statistical data. In addition, the student would develop competence to use computer for
statistical calculation especially for comparatively large size problems.
Unit I: Statistical data and descriptive statistics:

1.1 Measurement of central tendency
a) Mathematical average including arithmetic mean, Geometric mean and Harmonic mean.
Properties and applications.
b) Positional average
Mode and Median (and other partition values including quartiles, deciles and percentiles
including graphic determination).
1.2 Measures of variation: Absolute and relative.
Range, Quartile Deviation, Mean Deviation, Standard Deviation and their coefficient,
properties of standard deviation/variation.
1.3 Skewness: Meaning, measurement using Karl Pearson and Bowley’s measure.
Lectures: 25
Unit II: Probability:
2.1 Theory of probability, Approaches to the calculation of probability.
2.2 Calculation of event probabilities, Addition and multiplication laws of probability (proof not
required).
2.3 Conditional probability and Bayes theorem (proof not required) Lectures: 15
Unit III: Simple correlation and regression analysis:

3.1 Correlation analysis- Meaning of correlation: Simple, Multiple and partial, Linear and non-linear,
correlation and causation, Scatter diagram, Pearson’s co-efficient of correlation, calculation and
properties (proof not required). Correlation and probable error, Rank correlation
3.2 Regression analysis. Principles of least square and regression lines, Regression equation and
estimation, properties of regression co-efficient, relationship between correlation regression
coefficients, Standard error of Estimate Lectures: 12
12
Unit IV: Index Numbers:

4.1 Meaning and use of Index Numbers. Constructions of Index Numbers: Fixed and chain base:
Aggregative and average of relatives/simple and weighted.
4.2 Tests of adequacy of Index numbers, Base shifting, splicing and deflating, Problems in the
constructions of Index numbers.
4.3 Constructions of consumer price indices. Important share price indices, including BSE SENSEX
and NSE NIFTY.
Lectures: 12
Unit V: Time series analysis:
5.1 Component of time series. Additive and multiplicative models.
5.2 Trend analysis. Fitting of trend line using principle of least square- linear, second degree parabola
and exponential. Conversion of annual linear trend equation to quarterly/monthly basis and vice – versa,
Moving averages
5.3 Seasonal variation. Calculation of seasonal indices using simple averages, ratio to trend, and ratio
to moving averages methods. Using of seasonal indices.
The student will be familiarized with software and the statistical and other functions contained therein
related to formation of frequency distributions and calculation of averages , measures of variation,
correlation and regression coefficient.
Lectures: 11
Suggested Readings:
 Levin, Richard, David S. Rubin, Rastogi and Sidduiqui. Statistics for Management 7th Edition Pearson
Education
 Berenson and Levine. Basic Business Statistics: Concepts and Applications. Pearson Education.
 Siegel Andrew F. Practical Business Statistics McGraw Hill.
 Vohra N.D. Business Statistics McGraw Hill.
 Spiegel M.D. Theory and Problems of Statistics. Schaum’s Outlines Series. McGraw Hill Publishing
 Gupta S.P. and Archana Gupta Statistics Methods. Sultan Chand and Sons, New Delhi.
 Gupta S.C. Fundamentals of Statistics. Himalaya Publishing House.
 Anderson Sweeney and William, Statistics for Student of Economics and Business, Cengage Learning.
 Thakural J.K. Business Statistics.
--------------------------------------------------------------------------------------------------------------------------
13
BUSINESS MANAGEMENT Theory: 75 Lectures; Tutorial: 15 Lectures
Unit-I: An overview – Introduction, concept, nature, process and significance of Management.

Principles of Management Function of Management, difference between organization, Administration
& Management. Lectures 15
Unit-II: Organization – Meaning, principles, types of organization, merits & demerits of various types
of organization. Lectures 15
Unit-III: Personnel Functions – Methods of Wages payment, incentive methods of wage payment,
merits & demerits of various methods. Lectures 10
Unit-IV: Scientific Management & Rationalization – Meaning, Principle, objectives, limitation &
suggestion, Difference between Scientific Management & Rationalization. Lectures 15
Unit-V: Business Combination – Meaning & definition, causes of combination, types of combination,
Forms of combination, advantage and disadvantages of combination. Lectures 10
Unit-VI: Securities Market – Stock Exchange, Functions – importance, various transactions,

regulation of stock exchanges & SEBI. Lectures 10
Suggested Readings:
 Drucker P.F – Management Challenges of the 21st century Butterworth Heinimann Oxford.
 Y.K Bhushan –Fundamentals of Business Organization and Management, Sultan Chand.
 Dinkar Pagare – Business Organization, Sultan Chand.
 M.C Shukla – Business Organizations, S. Chand (P) Ltd. New Delhi.
--------------------------------------------------------------------------------------------------------------------------
14
IV. CORE COURSE -C 3: (Credits: Theory-05, Tutorial-01)
are to answer.
MANAGEMENT PRINCIPLES AND APPLICATIONS

Objective: The objective of the course is to provide the students with an understanding of basic
management concepts, principles and practices.
Unit I : Introduction
Concept: Need for study, Managerial Functions – An overview; Coordination – Essence of
Managership
1.1 Evolution of Management Thought, Classical Approach- Taylor, Fayol, Neo-Classical and
Human Relations Approach- Mayo, Hawthorne Experiments, Behavioural Approach, Systems
Approach, Contingency Approach
Lectures: 15
Unit II: Planning

2.1 Types of Plan – Meaning, objectives, Significance of Planning. An overview to highlight the
differences
2.2 Strategic planning – Concepts, process, Importance and Limitations
2.3 Decision –making – concept, importance; Committee and Group Decision-making, Process ,
perfect rationality and bounded rationality, techniques (qualitative and quantitative, MIS, DSS)
Lectures: 15
Unit III: Organizing

3.1 Concept
3.2 Process of organizing – An overview, Span of Management, Different types of authority (line and
staff and functional), Decentralization, Delegation
3.3 Formal and Informal Structure
3.4 Principles of Organizing
Lectures: 15
15
Unit IV: Staffing and Leadership

4.1 Concept of Staffing, An overview of Staffing
4.2 Motivation – Concept, Importance, extrinsic and intrinsic motivation; Major Motivation Theories
– Maslow’s need Hierarchy theory; Hertzberg’s Two – factors theory , Vroom’s Expectation Theory.
4.3 Leadership – Concept, Importance, Theories of Leadership
4.4 Communication- Concept purpose, process, Oral and written communication, Formal and informal
communication networks, Barriers to communication, Overcoming barriers to communication
Lectures: 15
Unit V: Control
5.1 Concept, Process, Limitations, Principles of Effective Control, Major Techniques of Control –
Ratio Analysis (ROI), Budgetary Control.
5.2 Emerging issues in Management
Lectures: 15
Suggested Readings:
 Harold koontz and Heinz Weihrich, Essentials of Management, Pearson Education.

 Stephen Robbins and M. Coulter, Management, Pearson Education
 Stephen P Robbins, David A Decenzo, Sanghmitra Bhattacharya and Madhushree Manda Agarwal,
Fundamentals of Management, Essentials, Concepts and Applications, Pearson Education
 Drucker Peter F, Practice of Management, Mercury Book , Landon
 George Terry Principle of Management, Richard D Irwin
 Newman summer and Gilbert, Management, PHI
 James H Donnelly, Fundamental of Management, Pearson Education
 Chhabra, T.N. Essential of Management. Sun india
 Griffin Management Principles and Application, Cengage Learning
 Robert Kreitner, Management Theory and Application, Cengage Learning
Note: Latest edition of books may be used
-----------------------------------------------------------------------------------------------------------
16
V. CORE COURSE -C 4: (Credits: Theory-05, Tutorial-01)
are to answer.
CORPORATE LAWS Theory: 75 Lectures; Tutorial:15 Lectures
Objective: The objective of the course is to impart basic knowledge of the provisions of the
Companies Act 2013 and the Depositories Act 1996, Case studies involving issues in corporate laws
are required to be discussed.
Unit I:
Introduction: Administration of Company Law [including National Company Law Tribunal (NCLT),
National Company Law Appellate Tribunal(NCLAT). Special Court]; Characteristics of a company;
lifting of corporate veil; types of companies including one person company, small company, dormant
company and producer company
Lectures: 15
Unit II:
Documents – Memorandum of association, articles of association, doctrine of constructive notice and
indoor management, prospectus - shelf and red herring prospectus, misstatement in prospectus.
Lectures: 15
Unit III:
Management – Classification of directors, women directors, independent director, small shareholder’s
director; disqualifications, director identification number(DIN); appointment; Legal Positions, powers
and duties; removal of directors; meeting of shareholders and board; types of meeting, convening and
conduct of meetings, postal ballot, meeting through video conferencing, e-voting, Corporate Social
Responsibility Committee. Lectures: 15
Unit IV:
Dividends, Accounts Audit – Provisions relating to payment of Dividend, Provisions relating to Books
of Account, Provisions relating to Audit, Auditor’s Appointment, Winding Up – Concept and modes
of Winding Up, Insider Trading, Whistle Blowing – Insider Trading: meaning & legal provisions;
Lectures: 15
Unit V:
Depositories Law: The Depositories Act 1996 – Definitions; rights and obligations of depositories;
participants issuers and beneficial owners; inquiry and inspections , penalty.
Lectures:15
17
Suggested Readings::
 MC Kuchhal Corporate Laws, Shri Mahaveer Book Depot.(Publishers)

 GK Kapoor & Sanjay Dhamija, Company Law, Bharat Law House.
 Reena Chadha and Sumant chadha. Corprate Laws. Scholar Tech Press.
 Gowar , LCB, Principles of Modern Company Law, Stevens & sons, Londan.
 Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth
 A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
 Avtar Singh, Introduction to company law, Eastern Book Company
---------------------------------------------------------------------------------------------------------------------------
18
---------------------------------------------------------------------------------------------------------------------------
SEMESTER III 6 Papers
---------------------------------------------------------------------------------------------------------------------------
I. SKILL ENHANCEMENT COURSE SEC 1: (Credits: Theory-02)
Marks : 100 (ESE: 3Hrs) =100 Pass Marks Th ESE = 40
There will be objective type test consisting of hundred questions of 1 mark each. Students are required to mark their
answer on OMR Sheet provided by the University.
ELEMENTARY COMPUTER APPLICATION SOFTWARES:

A Common Syllabus Prescribed by Ranchi University Theory: 30 Lectures
Objective of the Course

The objective of the course is to generate qualified manpower in the area of Information Technology
(IT) and Graphic designing which will enable such person to work seamlessly at any Offices, whether
Govt. or Private or for future entrepreneurs in the field of IT.
A. INTRODUCTION TO COMPUTER SYSTEM

Basic Computer Concept
Computer Appreciation - Characteristics of Computers, Input, Output, Storage units, CPU, Computer
System. (1 Lecture)
Input and Output Devices

Input Devices - Keyboard, Mouse, joystick, Scanner, web cam,
Output Devices- Soft copy devices, monitors, projectors, speakers, Hard copy devices, Printers – Dot
matrix, inkjet, laser, Plotters. (4 lectures)
Computer Memory and Processors

Memory hierarchy, Processor registers, Cache memory, Primary memory- RAM, ROM, Secondary
storage devices, Magnetic tapes, Floppy disks, hard disks, Optical Drives- CD-ROM, DVD-ROM, CD-
R, CD-RW, USB Flash drive, Mass storage devices: USB thumb drive. Managing disk Partitions, File
System. Basic Processor Architecture, Processor speed, Types of processor.
(5 lectures)
Numbers Systems and Logic Gates
Decimal number system, Binary number system, Octal number system, Hexadecimal number system,
Inter-conversion between the number systems. Basic Logic gates-AND, OR, NOT, Universal logic
gates- NAND, NOR
(3 lectures)
Computer Software
Computer Software- Relationship between Hardware and Software, System Software, Application
Software, Compiler, Names of some high level languages, Free domain software. (2 Lectures)
19
Internet & its uses

History of Internet, WWW and Web Browsers: Web Browsing software, Surfing the Internet, Chatting
on Internet, Basic of electronic mail, Using Emails, Document handling, Network definition, Common
terminologies: LAN, WAN, MAN, Node, Host, Workstation, Bandwidth, Network Components:
Severs, Clients, Communication Media. Wireless network (3 Lectures)
Operating system-Windows
Operating system and basics of Windows, The User Interface, Using Mouse and Moving Icons on the
screen, The My Computer Icon, The Recycle Bin, Status Bar, Start and Menu & Menu-selection,
Running an Application, Windows Explorer Viewing of File, Folders and Directories, Creating and
Renaming of files and folders, Opening and closing of different Windows, Windows Setting, Control
Panels, Wall paper and Screen Savers, Setting the date and Sound, Concept of menu Using Help,
Advanced Windows, Using right Button of the Mouse, Creating Short cuts, Basics of Window Setup,
Notepad, Window Accessories
(2 Lectures)
B. MICROSOFT OFFICE 2007 AND LATEST VERSIONS
Word Processing
Word processing concepts: saving, closing, Opening an existing document, Selecting text, Editing text,
Finding and replacing text, printing documents, Creating and Printing Merged Documents, Character
and Paragraph Formatting, Page Design and Layout. Editing and Checking. Correcting spellings.
Handling Graphics, Creating Tables and Charts, Document Templates and Wizards, Mail merge and
Macros.
(3 Lectures)
Microsoft Excel (Spreadsheet)
Spreadsheet Concepts, Creating, Saving and Editing a Workbook, Inserting, Deleting Work Sheets,
entering data in a cell / formula Copying and Moving from selected cells, handling operators in
Formulae, Functions: Mathematical, Logical, statistical, text, financial, Date and Time functions, Using
Function Wizard. Formatting a Worksheet: Formatting Cells changing data alignment, changing date,
number, character or currency format, changing font, adding borders and colors, Printing worksheets,
Charts and Graphs – Creating, Previewing, Modifying Charts. Integrating word processor, spread sheets,
web pages. Pivot table, goal seek, Data filter and scenario manager
(4 Lectures)
Microsoft Power Point (Presentation Package)
Creating, Opening and Saving Presentations, Creating the Look of Your Presentation, Working in
Different Views, Working with Slides, Adding and Formatting Text, Formatting Paragraphs, Drawing
and Working with Objects, Adding Clip Art and other pictures, Designing Slide Shows, Running and
Controlling a Slide Show, Printing Presentations. Creating photo album, Rehearse timing and record
narration. Master slides. (3 Lectures)
Reference Books
 Nishit Mathur, Fundamentals of Computer , Aph publishing corporation(2010)
 Misty E. Vermaat,.Microsoft word 2013 1st Edition (2013).
 Satish Jain, M.Geeta, MS- Office 2010 Training Guide, BPB publication (2010)
 Joan Preppernau, Microsoft PowerPoint 2016 step by step, Microsoft press(2015)
 Douglas E Corner, The Internet Book 4th Edition, prentice –Hall(2009)
 Faithe wempen, word 2016 in depth 1st edition, que publishing(2015)
 Steven welkler, Office 2016 for beginners, Create Space Independent publishing Plateform (2016)
--------------------------------------------------------------------------------------------------------------------------
20
SKILL ENHANCEMENT LAB- SEC 1 LAB 30 Lectures
A. MS-WORD LAB ASSIGNMENT
1. Write down the following Paragraph OR any one provided by your teacher;
Without a doubt, the Internet is one of the most important inventions of modern times. The
Internet is a global interconnected computer networks which allow each connected computer to share
and exchange information with each other. The origins of the Internet can be traced to the creation of
Advanced Research Projects Agency Network (ARPANET) as a network of computers under the
auspices of the U.S. Department of Defense in 1969.
Apply following effects on The paragraph:

i. Paragraph font-size and font-type must be 12 Verdana.
ii. Paragraph alignment must be justified and double line spacing.
iii. Highlight the “(ARPANET)” with green color.
iv. Make the “Internet” keywords Bold and Italic.
v. Insert any “WordArt” and a symbol to your document.
vi. Insert a clipart to your document.
vii. Add following lines to your document:
Internet, Intranet, Extranet, URL, WWW, Networking, Protocols, HTTP, TCP/IP
2. Create a Table of following fields:

Name, Surname, Age, Gender, Job and apply the following effects
i. Insert 10 records
ii. Font size should be 12
iii. Title size should be 14
iv. Font type should be Times new Roman
v. Title color should be blue
vi. Text color should be black
vii. Table border should be 2
3. Write a letter on ‘Road Safety’ and send to ‘Multiple Recipients’ using mail merge.
4. Type the paragraph given below:
Today, the Internet is a public, cooperative and self-sustaining facility accessible to hundreds of
millions of people worldwide. Physically, the Internet uses a portion of the total resources of the
currently existing public telecommunication networks. Technically, what distinguishes the Internet is
its use of a set of protocols called TCP/IP (for Transmission Control Protocol/Internet Protocol). Two
recent adaptations of Internet technology, the intranet and the extranet, also make use of the TCP/IP
protocol. Today, the Internet is a public, cooperative and self-sustaining facility accessible to hundreds
of millions of people worldwide. Physically, the Internet uses a portion of the total resources of the
currently existing public telecommunication networks. Technically, what distinguishes the Internet is
its use of a set of protocols called TCP/IP (for Transmission Control Protocol/ Internet Protocol). Two
recent adaptations of Internet technology, the intranet and the extranet, also make use of the TCP/IP
protocol.
21
Apply the following:

i. Change Internet into Internets at a time
ii. Heilight TCP/IP in red color
iii. Replace protocol into protocols
iv. Find the word “Public”
B. MICROSOFT EXCEL LAB ASSİGNMENT
Basic Formatting and Spreadsheet Manipulation

1. Add rows and columns to an existing spreadsheet
2. Reformat data (center, comma and currency styles, bold, text color)
3. Work with a simple formula (product) and function (sum)
Assignment
1. Create a workbook as shown below.
2. To enter new rows or columns, simply click on the row or column header to select the whole row
or column. Then right click with the mouse and choose insert.
3. Add the new row for S Spade with the data that’s shown below (between the original rows 7 and
8).
4. Add a column for gender and the data as shown below (between the original columns A and B).
Enter the appropriate gender for yourself in the last row.
A B C D
Name Male/Female Genre Number of Songs
J Smith F Blues 50
B Doe M Country 110
S Spade F Country 200
F Zappa M Blues 1400
F Zappa M Alternative 2300
J Smith F Alternative 150
S Spade F Blues 1000
B Doe M Blues 75
yourname M Blues 800
5. Center the data in columns B and C. Do this by selecting the whole column and click the center
icon on the ribbon.
6. Bold the data in row 1, the column headings (ensure that the data all remains visible within the
column boundaries).
7. Change the font color for row 1 to Blue.
8. Change the format of the data in column D to comma style (no decimal places showing).There is
an icon on the home tab that sets it to comma style easily.
9. Add two new column labels to the right of the current columns; Unit Price and Total Cost. (They
will be in columns E and F.) These two columns of data should be currency type so that the dollar
sign is shown. There is an icon to quickly format the selected column as currency type.
22
10. All tunes are $.99, so enter that value for all rows in Column E. You can copy quickly by using the
Auto Fill handle and drag that amount down. When you over your mouse over the tiny square in
the bottom right hand corner of the active cell, your mouse shape will become a skinny plus sign,
and you can click and drag that cell to make a copy.
11. Calculate Total Cost (column F) as column D times Column E. You will type in a formula like this
into cell F2: =D2*E2 (Be sure to begin the formula with an equal sign)
12. Use the AutoFill (skinny plus sign) again to copy the formula down column F; down to F10.
Double check the picture below to make sure yours has the correct values
13. Add a border to all of the cells (A1-f10) using the Borders tool in the Fonts group on the Home
Tab.
14. Change the page layout to landscape. Do this by clicking the Page Layout tab on the ribbon and
then to Orientation to Landscape.
15. Save the file.
16. Click in cell F11 and Use the sum function or the shortcut icon that looks like ∑ to get the total of
the Total Cost column.
17. Ensure that the data is all visible within the column boundaries. Make the columns wider if
needed.
18. Save the workbook. Your final spreadsheet should look like the following when printed.
Name Male/Female Genre Number of Songs Unit Price Total Cost
J Smith F Blues 50 $ 0.99 $ 49.50
B Doe M Country 110 $ 0.99 $ 108.90
S Spade F Country 200 $ 0.99 $ 198.00
F Zappa M Blues 1,400 $ 0.99 $ 1,386.00
F Zappa M Alternative 2,300 $ 0.99 $ 2,277.00
S Spade F Blues 1,000 $ 0.99 $ 990.00
J Smith F Alternative 150 $ 0.99 $ 148.50
B Doe M Blues 75 $ 0.99 $ 74.25
yourname M Blues 800 $ 0.99 $ 792.00
$ 6,024.15
23
Create a sample table given below in Excel
 Using formula find Total

 Find the maximum value using MAX function from the Units column
 Find minimum value from Total column
Order Date Region Rep Item Units Unit Cost Total

1/6/2016 East Jones Pencil 95 1.99 189.05
1/23/2016 Central Kivell Binder 50 19.99 999.50
2/9/2016 Central Jardine Pencil 36 4.99 179.64
2/26/2016 Central Gill Pen 27 19.99 539.73
3/15/2016 West Sorvino Pencil 56 2.99 167.44
4/1/2016 East Jones Binder 60 4.99 299.40
4/18/2016 Central Andrews Pencil 75 1.99 149.25
5/5/2016 Central Jardine Pencil 90 4.99 449.10
5/22/2016 West Thompson Pencil 32 1.99 63.68
6/8/2016 East Jones Binder 60 8.99 539.40
6/25/2016 Central Morgan Pencil 90 4.99 449.10
7/12/2016 East Howard Binder 29 1.99 57.71
7/29/2016 East Parent Binder 81 19.99 1,619.19
8/15/2016 East Jones Pencil 35 4.99 174.65
9/1/2016 Central Smith Desk 2 125.00 250.00
9/18/2016 East Jones Pen Set 16 15.99 255.84
10/5/2016 Central Morgan Binder 28 8.99 251.72
10/22/2016 East Jones Pen 64 8.99 575.36
11/8/2016 East Parent Pen 15 19.99 299.85
11/25/2016 Central Kivell Pen Set 96 4.99 479.04
12/12/2016 Central Smith Pencil 67 1.29 86.43
12/29/2016 East Parent Pen Set 74 15.99 1,183.26
C. MS-POWERPOINT LAB ASSIGNMENT
Activity 1 : Using Text & Background/Themes

i. Create one new slide and insert any text.
ii. To make your slide more attractive, use the themes or background.
iii. Make sure it apply for every slide not only one slide.
Activity 2 : Apply Custom Animation On Text

i. Use the custom animation to add effects on your text. Set the text move after
you click the mouse.
ii. If you have more than one text, add effects for each of text.
Activity 3 : Insert Image & WordArt

i. Insert one new blank slide.
ii. Choose one pictures or clip art from any source and insert in your new slide.
iii. Using the WordArt, make a note or title on your picture.
iv. Use the custom animation again to add effects on your picture and WordArt.
Activity 4 : Insert Text Box

24
ii. Use the text box to insert one paragraph of text and adjust your text.
Activity 5 : Insert Smart Art

ii. Insert the Smart Art and put your text on the Smart Art.
Activity 6 : Insert Audio

i. Back to your first slide and insert one audio on that slide. The audio must play
automatically when you show your slide.
ii. Make sure the speaker also not appear when you show your slide. (the icon).
iii. The audio must play when you show alls your slide, not only one slide.
Activity 7 : inserting Video

i. Insert one new slide and insert one short video
Activity 8 : Save File

i. Save your file
Activity 9 : Create Photo Album & Hyperlink

i. Insert one new slide and put a text ex: “My Photo Album”
ii. Create one photo album and adjust your text and your photos
iii. Save your photo album with a new file
iv. Make a hyperlink to your photo using the text “My Photo Album”
Reference Books:
 Faithe wempen, word 2016 in depth 1st edition, que publishing(2015)
 steven welkler, Office 2016 for bignners, Create Space Independent publishing plateform(2016)
 Elaine Marmel, office 2016 simplified, 1st Edition, John wiley and sons Inc(2016)
 Patrice-Anne Rutledge, Easy office 2016 1st edition, Que publishing(2016)
--------------------------------------------------------------------------------------------------------------------------
25

MACRO ECONOMICS Theory: 75 Lectures; Tutorial: 15 Lectures
Objectives: The course aims with providing the students with knowledge of basic concepts of The macro
economics. The modern tools of macro - economic analysis are discussed and the policy framework is
elaborated, including the open economy.
Unit I :
Introduction – concepts and variables of macroeconomics, income, expenditure and the circular flow,
components of expenditure. Static macroeconomic analysis short and the long run – determination of
supply, determination of demand, and conditions of equilibrium.
Lectures: 5
Unit II :
Economy in the short run – IS- LM framework, fiscal and monetary policy, determination of aggregate
demand, shifts in aggregate demand, aggregate supply in the short and long run, and aggregate demand,
aggregate supply analysis.
Lectures: 20
Unit III :
Inflation, causes of rising and falling inflation, inflation and interest rates, social costs of inflation.
Unemployment – natural rate of unemployment, frictional and wait unemployment.
Lectures: 20
Unit IV :
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.
Lectures: 10
Unit V :
Behavioural Foundations – Investment – determinants of business fixed investment, effect of tax,
determinants of residential investment and inventory investment. Demand for Money – Portfolio and
transaction theories of demand for real balances, interest and income elasticity of demand for real
balances. Supply of money.
Lectures: 20
Suggested Readings:
 Mankiw, N.Gregory. Principle Macroeconomics. Cengage Learning
 Dombusch, Rudiger, and Stanley. Fischer, Macroeconomics. McGraw-Hill.
 Dombusch, Rudiger., Stanley. Fischer and Richard Startz, Macroeconomics.Irwin/McGraw Hill.
 Deepashree, Macroeconomics, Scholar Tech. New Delhi
 Barro, Robert.J. Macroeconomics, MIT Press, Cambridge MA.
 Burda Michael, Wyplosz. Macroeconomics A European Text. Oxford University Press, Oxford.
 Salvatore, Dominick. International Economics. John Wiley & Singapore.
 Branson, William. H Macroeconomic Theory and Policy. Harper Collins India Pvt. Ltd.
--------------------------------------------------------------------------------------------------------------------------
26
MONETARY ECONOMICS Theory: 75 Lectures; Tutorial: 15 Lectures
Unit-I: Money – An introduction, definition and classification of money, function and importance of
money in capitalism, socialism & Mixed economy, merits & demerits of money. (Lectures 15)
Unit-II: Monetary Standard, Value of money – The supply and demand theory of money, Quantity
theory of Money, Income theory of money. (Lectures 15)
Unit-III: Inflation, Deflation & Reflation – Causes and effects on different classes of people, Money
Market (Lectures 15)
Unit-IV: Foreign Exchange – Determination of rate of Exchange, a brief outline of purchasing power
Parity Theory (PPP), Gold Standard, Break down of Gold Standard. (Lectures 15)
Unit-V: International Monetary Fund – its working & present position, Balance of Payment, Free
Trade Vs. Protection. (Lectures 15)
Suggested Readings:
 M.Y. Khan – Indian Financial System, T.M.H. New Delhi.

 Dr. Harish chandra Sharma – Money & Banking, SBPD Publications.
 Suraj B. Gupta – Monetary Economics, S.Chand Publications.
 H.L Ahuja – Monetary Economics, S.Chand Publications.
--------------------------------------------------------------------------------------------------------------------------
27
are to answer.
BUSINESS MATHEMATICS Theory: 75 Lectures; Tutorial:15 Lectures
Objective: The objective of this course is to familiarize the students with the basic mathematical tools
with emphasis on applications to business and economic situation.
Unit 1 : Matrices and Determinants:

Meaning of Matrix, types, addition of matrices, product of matrices, inverse of matrix and solution of
Simultaneous linear equation using matrix method.
Determinants: Concept of determinants, basic properties of determinants
(11 Lectures)
Unit 2 : Progression:
Arithmetic Progression – Basic concept of A.P, finding nth term, sum up of n terms, Arithmetic mean,
word problem based on A.P.
Geometric Progression – Basic concept, finding nth term and sum up of n terms, Geometric mean,
Word problem based on G.P.
Harmonic Progression – Basic concept of H.P, problem based on the relation of AM, GM and HM.
(17 Lectures)
Unit 3: Permutation and Combination: (10 Lectures)
Basic concept of permutation and combination and simple problems based on permutation and
combination.
(10 Lectures)
Unit 4: Basic Mathematics of Finance:
Ratio and Proportion, Simple interest, Compound interest, annuities, discount- Banker’s discount, Trade
discount.
(9 Lectures)
Unit 5: Differentiation and Integration:
Differentiation and Integration of a function, Application in Business and commerce.
(9 Lectures)
Unit 6: Linear Programming Problem:
Formulation of Linear Progrmming Problem (LPP), Graphical Solution to LPP.
In addition the students will work on a software package for solving linear programming problems
analyze the results obtained there from. This will be done through internal assessment.
(9 Lectures)
28
Suggested Readings:
 Anthony, M. and N.Biggs. Mathematics for Economics And Finance. Cambridge University Press.
 Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s Outlines Series. McGraw Hill
Publishing Co.
 Budnick, P. Applied Mathematics . McGraw Hill Publishing Co.
 Dowling, E.T. Mathematics for Economics, Schaum’s Outline Series. McGraw Hill Publishing Co.
 Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
 Sharma, R.R., Mrityunjay Kumar, Business Statistics, Shiksha Sagar Publishers and Distributors, Agra ,
U.P.
 Prasad, Bindra and P.K Mittal. Fundamentals of Business Mathematics. Har –Anand Publications.
 Thukral, J.K. Mathematics for Business Studies. Mayur Publications.
 Vohra , N.D. Quantitative Techniques in Management. Tata McGraw Hill Publishing Company.
 Soni, R.S. Business Mathematics. Pitamber Publishing House .
 Singh J.K. Business Mathematics. Himalaya Publishing House.
Note: Latest edition of text books may be used

---------------------------------------------------------------------------------------------------------------------------
29
are to answer.
INCOME-TAX LAW AND PRACTICE

Objective: To provide basic knowledge and equip students with application of principles and provisions
of Income Tax Act, 1961.
Unit 1 :
Basic concept: Income, agricultural income, person, assesse, assessment year, previous year, gross total
income, total income, maximum marginal rate of tax. Permanent Account Number (PAN),
Residential status: Scope of total income on the basis of residential status, Exempted income under
section 10.
Lectures: 10
Unit 2 :
Computation of income under different heads – Salaries, Income from house Property
Lectures: 20
Unit 3:
Computation of income under different heads - Profits or gains of business or profession, Capital
gains, Income from other sources
Lectures: 25
Unit 4:
Total income and Tax computation - Income of other persons included in assesses total income.
Aggregation of income and set-off and carry forward of losses, Deductions from gross total income,
Rebates and reliefs
Lectures: 10
Unit 5:
Computation of total income of individuals,. Tax liability of an individual
Lectures: 10
Suggested Readings:
1. Singhania, Vinod K. and Monika Singhania Students’ Guide to Income Tax, University Edition. Taxmann
Publications Pvt.Ltd.
2. Ahuja , Girish and Ravi Gupta, Systematic Approach to Income Tax. Bharat Law House Delhi.
3. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi.
4. Lal, B.B. Income Tax Law And Practice. Konark Publications, New Delhi.
30
Journals:
1. Income Tax Reports. Company Law Institute of India Pvt. Ltd.
2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter. Current Tax Reporter, Jodhpur.
Software:
1. Dr. Vinod Kumar Singhania, e-filling of Income Tax Returns and Computation of Tax, Taxman Publications
Pvt.Ltd., New Delhi.
2. Excel Utility available at incometaxindiaefilling.gov.in
Note: Latest edition of text books and Software may be used.
--------------------------------------------------------------------------------------------------------------------------
31
VI. CORE COURSE -C 7: (Credits: Theory-05, Tutorial-01)

are to answer.

HUMAN RESOURCE MANAGEMENT Theory: 75 Lectures; Tutorial: 15 Lectures
Unit I :
Human Resources Management: Concept and Functions, Role, Status and competencies of HR
Manager, HR Policies, Evolution of HRM, Emerging Challenges of Human Resource Management,
workforce diversity, empowerment, Downsizing, VRS, Human Resource Information System.
Lectures: 15
Unit II :
Acquisition of Human Resource: Human Resource Planning – Quantitative and Qualitative dimensions,
job analysis – job description and job specification, Recruitment – concept and sources, Selection –
Concept and process, test and interview, placement induction. Lectures: 15
Unit III:
Training and Development, Concept and Importance, Identifying training and Development Needs,
Designing Training Programs, Role Specification and Competency Based Training, Evaluating Training
Effectiveness, Training Process Outsourcing, Management development: Career Development.
Lectures: 15
Unit IV:
Performance appraisal, nature and objectives, Modern Techniques of performance appraisal, potential
appraisal and employee counselling, job changes – transfers and promotions. Compensation: concept
and policies, job evaluation, methods of wage payments and incentive plans, fringe benefits,
performance linked compensation. Lectures: 15
Unit V:
Maintenance: employee health and safety, employee welfare, society security, Employer-Employee
relations- an overview. Grievance handling and redressal Industrial Disputes causes and settlement
machinery. Lectures: 15
Suggested Readings:
 Gary Dessler. A Framework for Human Resource Management. Pearson
 DeCenzo, D.A. and S.P. Robbins, “Personnel/Human Resource Management”, Prentice Hall of India, New
Delhi.
 Bohlendar and Snell, Principals of Human Resource Management, Cengage Learning.
 Chhabra, T.N. Essentials of Human Resource Management. Sun India Publication, New Delhi.
 Inancevich, John M. Human Resource Management. McGraw Hill.
 Wreather and Davis Human Resource Management. Pearson Education.
 Robert L. Mathis and John H. Jackson. Human Resource Management. Cengage Learning.
Note: Latest edition of text books may be used
--------------------------------------------------------------------------------------------------------------------------
32
--------------------------------------------------------------------------------------------------------------------------
SEMESTER IV 6 Papers
--------------------------------------------------------------------------------------------------------------------------
I. SKILL ENHANCEMENT COURSE SEC 2: (Credits: Theory-02)
ENTREPRENEURSHIP Theory: 30 Lectures
Objective: The purpose of the paper is to orient the learner towards entrepreneurship as a career
option and creative thinking and behaviour for effectiveness at work and in life.
Unit I
Meaning, elements, determinants and importance of entrepreneurship and creative Behaviour.
Entrepreneurship and creative response to the society problems and at work. Dimensions of
entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international
entrepreneurship, entrepreneurship, ecopreneurship, and social entrepreneurship. Lectures: 6
Unit II
Entrepreneurship and Micro, Small and Medium Enterprises. Concept of business Groups and role of
business houses and family business in India. The contemporary role Models in Indian business: their
values, business philosophy and behavioural orientations. Conflict in family business and its resolution.
Lectures: 6
Unit III
Public and private system of simulation, support and sustainability of entrepreneurship. Requirement,
availability and access of finance, marketing assistance, technology, and industrial accommodation,
Role of industries/entrepreneurship’s associations and self-help groups. The concept, role and functions
of business incubators, angle investors, venture capital and private equity fund. Lectures: 6
Unit IV
Sources of business ideas and test of feasibility. Significance of writing the Business plan/ project
proposal. Contents of business plan/ project proposal. Designing Business processes, location, layout,
operation, planning and control; preparation of project report (various aspects of the project report
such as size of investment, nature of product, market potential may be covered). Project submission/
presentation and appraisal thereof by external agencies, such as financial/non-financial institutions.
Lectures: 6
Unit V
Mobilising resources for start-up. Accommodation and utilities. Preliminary Contracts with the vendors,
suppliers, bankers, principal customers; Contract management: Basic start-up problems Lectures: 6
33
Suggested Readings:
 Kuratko and Rao, entrepreneurship: A South Asian Perspective, Cengage Learning.

 Desai, Vasant. Dynamic of Entrepreneurial Development of Management. Mumbai, Himalaya Publishing
House.
 Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinious, Irwin.
 Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall India, New Delhi.
 Jain, Arun Kumar. Competitive Excellence: Critical Success Factors. New Delhi: Viva Books Limited.
ISBN-81-7649-272-8.
 Panda Shiba Charan. Entrepreneurship Development. New Delhi, Anmol Publication. (Latest Editions)
 Plsek Paul. E , Creativity, Innovation and Quality. (Eastern Economic Edition),New Delhi: Prentice-
Hall of India. ISBN-81-203-1690-8.
 SIDBI Reports on Small Industries Sector.
 Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED
 SS. Khanka, Entrepreneurial Development, S. Chand & Co. Delhi.
---------------------------------------------------------------------------------------------------------
34
INDIAN ECONOMY - PERFORMANCE AND POLICIES

Theory: 75 Lectures; Tutorial: 15 Lectures
Unit I:
Basic Issues In Economic Development: Concept and Measures of Development and
Underdevelopment, Human Development.
(Lecture 15)
Unit II:
Basic Features of the Indian Economy at Independence: Composition of national income and
occupational structure, the agrarian scene and industrial structure.
(Lecture 15)
Unit III: Policy Regimes:
a) The evolution and planning and import substituting industrialization.
b) Economic reform and liberalization.
(Lecture 10)
Unit IV: Growth, Development and Structural Change
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 the 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.
(Lecture 15)
Unit V: Sectoral Trends and Issues:
a) Agriculture: Agrarian growth and performance indifferent 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.
b) Industry and Services: 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.
The 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 Stabilisation and Structural Adjustment,
India and the WTO. (Lecture 20)
35
Suggested Readings:
 Mishra and Puri, Indian Economics, Himalaya Publishing House

 Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
 Deepashree, “Indian Economy, Performance and Policies”, Scholar Tech. New Delhi
 Bettleheim. Charles India Independent. Chapters 1, 2 and 3.
 Bhagwati.J and Desai, P. India: Planning for Industrialization, OUP. Ch.2
 Patnaik, Prabhat. Some Indian Debates on Planning. T.J. Byres (ed.). The Indian Economy: Major Debates
since Independence, OUP.
 Ahluwalia, Montek S. State-Level Performance under Economic Reforms in India in A.O. Krueger. (ed.).
Economic Policy Reforms and the Indian Economy, The University of Chicago Press.
 Nagaraj, R. Indian Economy since 1980: Vitrious Growth of Polarisation?
 Ray, S.K. Land Systems and its Reforms in India. Sections II & III, Indian Journal Of Agricultural
Economics. Vol. 6. No. 3.
 Visaria, Pravin. Demographic Aspects of Development: The Indian Experience. Indian Journal of Social
Sciences. Vol. 6. No.3.
 Dreze, Jean and Amartya Sen. Economic Development and Social Opportunity. Ch. 2. OUP.
 Vaidyanathan, A. India’s Agriculture Development Policy. Economic and Political Weekly.
 Sawant, S.D. and C. V. Achuthan. Agricultural Growth Across Crops and Regions: Emerging Trends and
Patterns. Economic and Political Weekly. Vol. 30 A2-A13.
 Krishnaji, N. Agricultural Price Policy: A Survey with Reference to Indian Food grain Economy. Economic
and Political Weekly. Vol. 25. No. 26.
 Chaudhari Sudip , Debates On Industrialisation in T. J. Byres (ed.). The Indian Economy: Major Debates
since Independence, OUP.
 Chandra Nirmal. K , Growth of Foreign Capital and its Importance in Indian Manufacturing. Economic and
Political Weekly. Vol. 26. No. 11.
 Khanna Sushil, Financial Reforms and Industrial Sector in India. Economic and Political Weekly. Vol. 34.
No. 45.
 Vaidyanathan. A, Poverty and Development Policy. Economic and Political Weekly.
 Deaton. A and Jean Dreze. Poverty And Inequality In India. Economic and Political Weekly.
 Planning Commission. Task Force on Employment Opportunities. Ch 1 and 2
 Uma Kapila (ed.), “Indian Economy since Independence”, Relevant Articles.
 Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform, Bimal Jalan. (ed.) The Indian Economy.
Oxford University Press, New Delhi.
 Chakravarty, Sukhmoy. Development Planning – The Indian Experience. Oxford University Press, Delhi
--------------------------------------------------------------------------------------------------------------------------
36
INDIAN BANKING SYSTEM Theory: 75 Lectures; Tutorial: 15 Lectures
Unit-I: Nature of Banking- types of Banks- Unit Banking and branch banking their functions.
Lectures 15
Unit-II: Commercial Banks- Creation of credit and other functions of commercial Bank.
Lectures 10
Unit-III: Investment Policy of Commercial Banks. Lectures 10
Unit-IV: Central Bank – Functions of Central Bank, credit control methods and tools of monetary
policy. Lectures 15
Unit-V: R.B.I and its functions, success and failure of R.B.I and Agricultural credit, NABARD.
Lectures 15
Unit-VI: Co-operative Bank and Rural Banks. Lectures 10
Suggested Readings:
 M.Y. Khan – Indian Financial System, T.M.H. New Delhi.

 Dr. Harish chandra Sharma – Money & Banking, SBPD Publications.
 Suraj B. Gupta – Monetary Economics, S.Chand Publications.
--------------------------------------------------------------------------------------------------------------------------
37
are to answer.
INDIRECT TAX AND GST Theory: 75 Lectures; Tutorial:15 Lectures
Objective: To provide basic knowledge and equip students with application of Principles and provisions
of GST (Goods and Service Tax)
Unit I: Overview of GST

Introduction, Challenges of Previous Tax Structure, Taxes under GST (Central Goods and Service Tax,
State Goods and Service Tax Union Territory Goods and Service Tax, Integrated Goods and Service
Tax & Cess), Difference between VAT, Service Tax & Excise Duty with GST.
Lectures: 10
Unit II: Registration
Introduction, Threshold for Registration, Regular Tax Payer, Composition Tax Payer, Casual Taxable
Person, Non-Resident Taxable Person, Unique Identification Number, Registration Number Format,
Important Points, Special Persons & Amendments / Cancellation.
Lectures: 10
Unit III: Determination of Value of Supply / Time of Supply
Taxable Supply, Supply of Goods and Supply of Services, Course or Furtherance of Business, Special
Transactions, Time of Supply – Goods, Time of Supply – Services & Other Points.
Lectures: 9
Unit IV: Place of Supply
Concept of Place of Supply (Interstate Supply, Intrastate Supply, Export of Service & Export of Goods,
Import of Service & Import of Goods), Where there is movement of Goods, Where there is no movement
of Goods, Where Goods are installed and Assembled, Goods are shipped on board.
Lectures: 9
Unit V: Levy of and Exemption from Tax
Levy of GST – Introduction, Composition Scheme, Remission of Tax / Duty
Lectures: 7
38
Unit VI : Input Tax Credit

Introduction, Input tax credit process, Negative list of input tax credit, Input tax credit utilization, Input
tax credit reversal, Job worker, Case Studies, Returns, GSTR – 2, Other Taxable persons, Annual Return
& GST Council.
Lectures: 8
Unit VII : TDS on GST, TCS on GST

Lectures: 7
Unit VIII : Payment of Tax

Electronic Liability Register, Electronic Credit Ledger, Electronic Cash Ledger, Unique Identification
Number.
Lectures: 7
Unit IX : Returns, Refund, Audit and Assessment
Lectures: 8
Suggested Readings:
 Taxman – GST
--------------------------------------------------------------------------------------------------------------------------
39
are to answer.
CORPORATE ACCOUNTING Theory: 75 Lectures; Tutorial:15 Lectures
Course Objective:
To help the students to acquire the conceptual knowledge of the corporate accounting and to learn the
techniques of preparing the financial statements
Unit 1: Accounting for Share Capital and Debentures

Issue, forfeiture and reissue of forfeited shares – concepts & process of book building. Issue of rights
and bonus shares. Buy back of shares. Redemption of preference shares. Issue and Redemption of
Debentures.
Lectures: 15
Unit 2: Final Accounts
Preparation of Profit and loss account and balance sheet of corporate entities.
Lectures: 8
Unit 3: Valuation of Goodwill and Valuation of Shares
Concept of calculation – Simple Problem Only.
Lectures: 12
Unit 4: Amalgamation of Companies
Concepts and Accounting treatment as per Accounting Standard: 14 (ICAI), Amalgamation in the nature
of Merger and Purchase, Internal Reconstruction
Lectures: 13
Unit 5: Accounts of Holding Companies/Parent Companies

Preparation of consolidated balance sheet with one subsidiary company (excluding gross holding).
Relevant provisions of Accounting Standard: 21(ICAI).
Lectures: 13
Unit 6: Cash Flow Statement
Concepts of Funds. Preparation of cash flow statement as per Accounting Standard (AS):
3(Revised)(ICAI): Indirect method only.
40
Lectures: 10
Suggested Readings:
 Monga, J.R. Fundamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.
 Shukla, M.C., T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol. – II. S. Chand & Co. New Delhi.
 Maheshwari, S.N. and S.K. Maheshwari. Corporate Accounting. Vikas Piblishing House, New Delhi.
 Sehgal, Ashok and Deepak Sehgal. Corporate Accounting. Taxman Publications, New Delhi.
 Gupta, Nirmal. Corporate accounting. Sahitya Bhawan, Agra.
 Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi Copendium of
Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi.
 Bhushan Kumar Goyal, Fundamentals of Corporate Accounting. International Book House.
Note: Latest edition of text book may be used
-------------------------------------------------------------------------------------------------------------------------
41
VI. CORE COURSE -C 10: (Credits: Practical-06)
are to answer.
COMPUTER APPLICATIONS IN BUSINESS

Theory: 75 Lectures; Practicals: 30 Lectures
Course Objective:
To provide computer skills and knowledge for commerce students and to enhance the student’s
understanding of usefulness of information of business technology tools for business operations.
Unit 1: Word Processing:

Introduction to Word processing, Word Processing concepts, Use of Templates ,Working with Word
Document: (Opening a existing document/creating a new document, Saving, Selecting Text, Editing
text, Finding and Replacing text, Closing, Formatting, Checking and correcting spellings). Bullets and
numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and footer, Mail merge
including linking WITH Access Database, Tables: Formatting the table, Inserting, filling and formatting
the table. Creating Documents in the areas: Mail merge including linking Access Database, Handling
Tables, Inserting pictures and videos.
Lectures: 7
Unit 2 : Preparing Presentations :

Basics of presentations: Slides, Fonts, Drawing, Editing, Inserting: Tables, Images, Texts, Symbols,
Media, Design; Transition, Animation, And Slideshow.
Lectures: 7
Unit 3 : Spreadsheets and its Business Applications:

Spreadsheets concepts, Creating a workbook, Saving a workbook, Editing a work Book, Inserting,
Deleting work sheets, Entering data in a cell, Formula Copying, Moving data from selected cells,
Handling operators in formula, Rearranging Worksheet, Project involving multiple spreadsheets,
Organizing Charts and graphs, Printing worksheet. Generally used Spread sheet functions:
Mathematical, Statistical, Financial, Logical, Date and Time, Lookup and reference, Text functions.
Lectures: 16
42
Unit 4 : Creating spreadsheet in the following areas:

 Loan & Lease Statement
 Ratio Analysis
 Payroll Statements
 Capital Budgeting
 Depreciation Accounting
 Graphical representation of data
 Frequency distribution and its statistical parameters
 Correlation and Regression
Lectures: 20
Unit 5: Database Management System :
Creating Data Tables, Editing a Database using Forms, Performing queries, Generating Reports,
Creating DBMS in the area of Accounting, Employees, Suppliers and Customers
Lectures: 25
Note :
1. The General Purpose Software referred in this course will be notified by the University Departments
in every three years. If the specific features referred in the detailed course above, is not available in
that software, to that extent it will be deemed to have been modified.
Suggested Readings:
 MS- OFFICE & Indirect Taxation in Tally.erp9:- Srinath Koley

--------------------------------------------------------------------------------------------------------------------------
43
--------------------------------------------------------------------------------------------------------------------------
SEMESTER V 4 Papers
---------------------------------------------------------------------------------------------------------------------------
I. COMMERCE SPECIFIC (DSE 1): (Credits: Theory-05, Tutorial-01)
are to answer.
INTERNATIONAL BUSINESS Theory: 75 Lectures; Tutorial:15 Lectures
Objective: The objective of course is to expose students to the concept, importance dynamics of
international business and India’s involvement with global business operations. The course also
discusses theoretical foundations of international business to the extent these are relevant to understand
the mechanics of global business operations and development.
Unit I:
1. Introduction to International Business: Globalization and its growing importance in world
economy; Impact of globalization; International business contrasted with domestic business –
complexities of international business; Modes of entry into international business.
Lectures: 6
2. International Business Environment: National and foreign environments and their
components – economic , cultural and political-legal environments; Global trading environment –
recent trends in world trends in world trade in goods and services; Trends in India’s foreign trade.
Lectures: 8
Unit II:
1. Theories of International Trade – an overview; Commercial Policy Instructions – tariff and
non-tariff and non-tariff measures; Balance of payment account and its components.
Lectures: 7
2. International Organizations and Arrangements: WTO – Its objectives, principles, organizational
structure and functioning; An overview of other organizations – UNCTAD, World Bank and IMF;
Commodity and other trading agreements.
Lectures: 8
44
Unit III:
1. Regional Economic Co-operation; Forms of regional groupings. Lectures: 7
2. International Financial Environment: International financial system and institutions; Foreign

exchange markets and risk management; Foreign investments – types and flows; Foreign investment
in Indian perspective. Lectures: 9
Unit IV:
1. Organizational structure for international business operations; Key issues involved in making
International production , finance marketing and human resource decisions;
Lectures: 9
2. Developments and Issues in International Business; Outsourcing and its potentials for India;
Strategic alliances, mergers and acquisitions; Role of IT in international business; International
business and ecological considerations. Lectures: 7
Unit V:
1. Foreign Trade promotion measures and organizations in India; Special Economic Zones (SEZs) and
100% export oriented units (EOUs); Measures for promoting foreign investments in India.
Lectures: 8
2. Financing of foreign trade and payments terms.
Lectures: 6
Suggested Readings:
 Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: Tata McGraw-Hill.
 Johnson, Derbe, and Colin Turner International Business: Themes & issues in the Modern Global Economy.
London Roultedge.
 Cherunilam Francis International Business: Text and Cases. Prentice Hall of India Pvt. Ltd.
 Daniels John D. Lee H Radenbaugh and David P. Sullivan. International Business Pearson Education
 Justin Paul International Business. Prentice Hall of India Ltd.
 Michel R. Czinkota. Et al. International Business Fortforth: The Dryden Press.
 Bennett, Roger, International Business. Delhi. Pearson
 Sumati Verma International Business Pearson Education.
 V Sharan, International Business Pearson Education.
 Peng and Srivastav Global Business, Cengage learning.
---------------------------------------------------------------------------------------------------------------------------
45
II. COMMERCE SPECIFIC (DSE 2): (Credits: Theory-05, Tutorial-01)

are to answer.
FINANCIAL MARKETS, INSTITUTIONS AND FINANCIAL SERVICES

Objectives:
To provide the student a basic knowledge of financial Markets and institutions and to familiarize them
with major financial services in India.
Unit I:
An Introduction to Financial System, its Components, Financial Markets and Institutions, Financial
intermediation, Flow of funds matrix, Financial System and Economic Development, An overview of
Indian Financial System.
Lecture: 10
Unit II:
Financial Markets : Money Markets- Functions, Organizations and Instruments, Role of Central Bank
in Money Market, Indian Money Market – An Overview
Capital Market : Functions, Organizations and Instruments, Indian Debt Market, Indian Equity Market
– Primary and Secondary Market, Role of Stock Exchanges in India
Lecture: 20
Unit III:
Financial Institutions: Commercial Banking – introduction, its role in project finance and working
capital finance, Development Financial Institutions(DFIs)- An overview and its role in Indian Economy,
Life and Non-life Insurance Companies in India, Mutual Funds- Introduction and their role in Capital
Market Development, NBFCs.
Lecture: 20
Unit IV
Overview of financial services industry, Merchant Banking- pre and post issue management,
underwriting, Regulatory framework relating to merchant banking in India.
Lecture: 10
Unit V
Leasing and Hire Purchase, Consumer and Housing Finance, Venture Capital Finance, Bank
Guarantee and Letter of Credit , Factoring Services, Credit Rating and Financial Counseling.
Lecture: 15
46
Suggested Readings:
 Bhole, L.M., Financial Markets and Instituitions, Tata McGraw Hill Publishing Co.
 Khan, M.Y., Indian Financial System, Theory and Practice, Vikas Publishing House.
 Dhanekar, Pricing and Securities, Bharat Publishing House, New Delhi
 Prasanna, Chandra, Financial Management- Theory and Practice Tata McGraw Hill Publishing Co.,
 Sinha, S.L.N. Development Banking In India,Madras ;Institute Of Financial Management And Research.
 Khan And Jain. Financial Services. 2nd Edition.Tata Mcgraw Hill.
 Singh ,J.K Venture Capital Financing In India .Dhanpat Rai And Company,New Dellhi.
 Annual Reports Of Major Financial Institutions Of India.
NOTE: latest edition of text books may be used.
-----------------------------------------------------------------------------------------------------------
47
III. CORE COURSE -C 11: (Credits: Theory-05, Tutorial-01)
are to answer.
COST AND MANAGEMENT ACCOUNTING

Objectives:
To acquaint the students with the basic concepts used in cost and management accounting and various
methods involved in cost ascertainment systems
Unit I:
Introduction: Meaning, Objectives and Advantages of Cost Accounting, Difference between financial,
cost and management accounting, Cost concepts and classifications, Role of cost accountant in an
organization.
Lectures: 6
Unit II:
Elements of Cost:
a. Materials: Material/Inventory control – concept and techniques, Accounting and control of
purchases, storages and issues of materials, Methods of pricing of material issues – FIFO, LIFO,
Simple Average, Weighted Average, Replacement, Standard treatment of material losses.
b. Overhead: Classification, Allocation, Apportionment and Absorption of overhead.
Lectures: 14
Unit III:
Method of Costing: Unit Costing- Preparation of statement of Cost, Cost Sheet and quotations, Contract
Costing, Process Costing- Process losses, Joint and by-products, Reconciliation of cost and financial
accounts.
Lectures: 15
Unit IV:
Budgeting and Budgetary Control: Concept of Budget and budgetary control, objectives, merits and
limitations, Types of Budget – Sales Budget, Production Budget, Material Budget and Cash Budget,
Fixed and Flexible Budget.
Lectures: 15
48
Unit V:
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages,
limitations and applications, Variance analysis – material and labour.
Lectures: 10
Unit VI:
Absorption versus Variable Costing: Distinctive features and income determination, Cost-Volume –
Profit analysis: Break-even analysis, contribution/ sales ratio, Margin of safety, Angle of Incidence.
Decision making – Shut down or open, Import or Production, Price determination, Key Factor –
Material, Make or Buy.
Lectures: 15
Suggested Readings:
 Horngreen, Charles t. George Foster and Srikant M. Dattar, Cost Accounting : A Managerial Emphasis,
Prentice Hall of India Ltd., New Delhi
 Horngreen, Charles T., Gary L. Sandem, Introduction to Management Accounting, Prentice Hall.
 Jain, S.P. and K.L. Narang, Cost Accounting : Principles and Methods, Kalyani Publishers, Jalandhar.
 Lal, Jawahar, Cost Accounting : Tata McGraw Hill Publishing Co., New Delhi.
 Nigam, B.M. Lall and I.C. Jain, Cost Accounting : Principles and Practice, Prentice Hall of India Ltd., New
Delhi
 Arora, M.N., Cost Accounting – Principles and Practice, Vikas Publishing House, New Delhi.
 Maheshwari, S.N. and S.N. Mittal, Cost Accounting : Theory and Problems, Shri Mahabir Book Depot, New
Delhi
 Singh, S.K. and Gupta Lovleen, Management Accounting: Theory and Practice, Pinnacle Publishing House
 Usry, Milton E. And Lawrence H. Hammer, Cost Accounting: Planning and Control, South Western
Publishing House
 Lucey, T. ,Costing, ELST London
 Garrison H. Ray and Eric W. Noreen , Managerial Accounting, McGraw Hill
 Drury, Colin, Management and Cost Accounting, Cengage Learning
 Lal, Jawahar, Advanced Management Accounting- Text and Cases, S. Chand & Co., New Delhi
 Khan, M.Y. and P.K. Jain, Management Accounting, Tata McGraw Hill, New Delhi
 Hansen, Managerial Accounting, Cengage Learning
--------------------------------------------------------------------------------------------------------------------------
49
are to answer.
PRINCIPLES OF MARKETING
Objectives:
The objective of this course is to provide basic knowledge of concepts, principles, tools, and
techniques of marketing.
Unit I:
1. Introduction: Nature, Scope nd Importance of marketing, Evolution of marketing concepts, Marketing
mix, Marketing environment. Lectures: 6
2. Consumer Behaviour- An overview: Consumer buying process, factor influencing consumer buying
decision. Lectures: 5
Unit II:
1. Market selection: Market Segmentation- concepts, mportance and bases; Target market selection;
Positioning concept, importance and bases; Product differentiation vs. Market segmentation.
Lectures: 6
2. Product: Meaning and importance, Product classifications; concept of product mix. Branding,
packaging and labeling; Product-support; Product life cycle, New Product Development.
Lectures: 10
Unit III:
1. Pricing: significance. Factor affecting price of a product, pricing policies and strategies.
Lectures: 8
2. Promotion: nature and importance of promotion, communication process; types of promotion:
advertising, personal selling, public relations& sales promotion, and their distinctive characteristics;
promotion mix and factors affecting promotion mix decisions.
Lectures: 8
50
Unit IV:
1. Distribution: channels of distribution-meaning and importance types of distribution channels;
wholesaling and retailing; factors affecting choice of distribution channel; physical distribution.
Lectures: 8
2. Retailing: types of retailing-store based and non-store based Retailing, chain stores, specialty stores,
supermarkets, retail vending machines, mail order houses, retail cooperatives; management of retailing
operations: an overview; retailing in India: changing scenario.
Lectures: 8
Unit V:
1. Rural Marketing: Growing importance; Distinguishing characteristics of rural markets;
understanding rural consumers and rural markets; Marketing mix planning for rural markets.
Lectures: 8
2. Recent developments in marketing: Social Marketing, online marketing, direct marketing, services
marketing, green marketing. Lectures: 8
Suggested Readings:
 Kotler, Philip,Gray Armstrong , Prafulla Agnihotri And Ahsan UI Haque, Principles Of Marketing. 13th
Edition Pearson Education.
 Michel , J.Etzel, Bruce J. Walker, Williamj Staton And Ajay Pandit Marketing Concepts And Cases.(Special
Indian Edition).
 McCarthy ,E. Jerome and William D. Perreault,Basic Marketing,Richard D. Irwin.
 4. Lamb,Charles W,Joseph F Hair,Dheeraj Sharmaand Carl Mc Daniel, Marketing A South Asian
Perspective ,Cengage Learningf.
 5.Pride William M,And D.C Ferel,Marketing Planning,Implementation And Planning,Cengage Learning.
 Majaro,Simon. The Essence Of Marketing ,Prentice Hall, New Dellhi.
 Zikmund William G. and Michel D'Amico.Marketing :Creating And Keeping Customers In An E-Commerce
World.Thomson Learning.
 Chhabra,T.N, and S.K Grover .Marketing Management.4th Edition.Dhanpat Rai & Company.
 The Consumer Protectionact 1986.
 Lacobucci And Kapoor ,Marketing Management: A South Asian Perspective.Cengege Learning.
NOTE : Latest Edition Of Books May Be Used.

---------------------------------------------------------------------------------------------------------------------------
51
---------------------------------------------------------------------------------------------------------------------------
SEMESTER VI 4 Papers
---------------------------------------------------------------------------------------------------------------------------
I. COMMERCE SPECIFIC (DSE 3): (Credits: -06)
Marks : 75 (Project) + 25 (Viva) =100 Pass Marks ESE = 40
Guidelines to Examiners for
Evaluation of project dissertation work may be as per the following guidelines:
Project model (if any) and the Project record notebook = 75 marks
Project presentation and viva-voce = 25 marks
Overall project dissertation may be evaluated under the following heads:

 Motivation for the choice of topic
 Project dissertation design
 Methodology and Content depth
 Results and Discussion
 Future Scope & References
 Presentation style
 Viva-voce
PROJECT WORK
Student alone or in a group of not more than five, shall undertake one Project Dissertation approved
by the Subject Teacher/H.O.D. of the Department/College concerned. The progress of the Project
Dissertation shall be monitored by the faculty members at regular intervals.
---------------------------------------------------------------------------------------------------------------------------
52
II. COMMERCE SPECIFIC (DSE 4): (Credits: Theory-05, Tutorial-01)

are to answer.
FUNDAMENTALS OF INVESTMENT Theory: 75 Lectures; Tutorial:15 Lectures
Objective:
To familiarize the students with different investment alternatives, introduce them to the framework of
their analysis and valuation and highlight the role of investor production.
Unit-I:
The Investment Environment – The investment decision process. Types of Investments – Commodities,
Real Estate and Financial Assets, The Indian securities market, the market participants and trading of
securities, security market indices, sources of financial information, Concept of return and risk, Impact
of Taxes and Inflation on return. Lectures: 15
Unit- II:
Fixed Income Securities – Bond features, types of bonds, estimating bond yields, Bond Valuation, types
of bond risks, default risk and credit rating.
Lectures: 15
Unit- III:
Approaches to Equity Analysis: Introduction to Fundamental Analysis, Technical Analysis.
Lectures: 15
Unit- IV:
Portfolio Analysis and Financial Derivatives: (a) Portfolio and Diversification, Portfolio Risk and
Return. (b) Mutual Funds. (c) Introduction to Financial Derivatives, Financial Derivatives Markets in
India.
Lectures: 15
Unit- V:
Investor Protection – Role of SEBI and stock exchanges in investors protection; Investor Grievances
and their redressal system, insider trading, investors, awareness and activism.
Lectures: 15
Suggested Readings:
 Jones, C.P., “Investment Analysis and Management”, Wiley, 8th ed.
 Prasanna, Chandra, “Investment Analysis and Portfolio Management”, Tata McGraw Hill.
 Rustogi, R.P., Fundamentals of Investment, Sultan Chand & Sons, New Delhi.
 Vohra, N.D., and B.R. Bagri, “Futures and Options”, McGraw Hill Publisher.
 Mayo, An Introduction to Investment, Cengage Learning.
---------------------------------------------------------------------------------------------------------------------------
53
III. CORE COURSE -C 13: (Credits: Theory-05, Tutorial-01)

are to answer.
AUDITING AND CORPORATE GOVERNANCE

Objective: To provide knowledge of auditing principles, procedures and Techniques in accordance with
current legal requirements and professional standards.
Unit I:
Auditing: Introduction, Meaning, Objects, Basic Principles and Techniques, Classification of Audit,
Audit Planning, Internal Control- Internal Check and Internal Audit, Audit Procedure- Vouching and
verification of assets. Lectures: 15
Unit II:
Audit of Ltd. Companies: Company Auditor- Qualification and disqualifications, Appointment,
Rotation, Removal, Remuneration, Rights and Duties, Auditor’s Report- Contents and Types, Liabilities
of Statutory Auditors under the Companies Act, 2013.
Lectures: 15
Unit III:
Special areas of Audit- Special features of Cost Audit, Tax audit and Management audit, Recent trends
in auditing, Basic considerations of audit in EDP Environment.
Lectures: 15
Unit IV:
Corporate Governance: Conceptual framework of corporate governance, Corporate Governance
Reforms, Major Corporate Scandals in India and abroad; Common Governance Problems noticed in
various corporate failures.
Lectures: 15
Unit V:
Corporate Social Responsibility(CSR): Strategic Planning and CSR, Corporate Philanthropy, Meaning
of CSR, CSR and CR, CSR and Corporate Sustainability, CSR and Business Ethics, CSR and Corporate
Governance, Environmental aspect of CSR, CSR provision under the Companies Act, 2013, CSR
Committees.
Lectures: 15
54
Suggested Readings:
 Gupta, Kamal and Ashok Arora, Fundamentals of Auditing, Tata McGraw Hill Publishing Co., New Delhi
 Jha, Aruna, Auditing, Taxman
 Tandon, B.N., S. Sudarshanam and S. Sudharabahu, aHandbook of Practical Auditing, S.Chand Co. Ltd.,
New Delhi
 Ghatalia, S.V., Practical AuditingAliied Publishres Pvt. Ltd, New Delhi
 Singh, A.K., AND Gupta Lovleen, Auditing Theory and Practice, Galgotia Publishing Co.
 Alvin Arens and James Loebbecke, Auditing: An Integrated Approach
 Ravinder Kumar And Virender Sharma , Auditing Principles And Practice , PHI Learning Christine A Mallin
, Corporate Governance (London Edition). Oxford University Press,New Dellhi.
 Bob Tricker, Corporate Governance Principles.Policies And Practice. (London Edition). Oxford University
Press, New Dellhi.
 The Companies Act, 2013 (Relevant Sections).
 MC Kuchhal, Corporate Laws, Shri Mahaveer Book Depot, (Publishers), (Relevant Chapters).
 Relevant Publications Of ICAI On Auditing (CARO).
NOTE : Latest Edition of books may be used.

---------------------------------------------------------------------------------------------------------------------------
55
are to answer.
FINANCIAL MANAGEMENT Theory: 75 Lectures; Tutorial:15 Lectures
Objective: To familiarize the students with the principles and practices of financial management.
Contents:
Unit I:
Financial Management : Nature, Scope and Objective, Profit Maximisation Vs. Wealth Maximisation,
Time Value of Money- Compounding and Discounting concept, Risk and Return
Lectures: 15
Unit II:
Capital Budgeting Process, Cash Flow Estimation, Payback Period Method, Accounting Rate of Return
Method, Net Present Value (NPV), Internal Rate of Return (IRR).
Lectures: 15
Unit III:
Cost of Capital and Financing Decisions: Sources of Long term Financing Estimation of Components,
Components of Cost of Capital, Methods of calculating cost of equity capital, Cost of Retained Earnings,
Cost of Debt and Cost of Preference Capital
Capital Structure: Determinants, Theories of Capital Structure (Net Income, Net Operating, MM
Hypothesis, Traditional Approach), Determinants of Capital Structure.
Lectures: 15
Unit IV:
Dividend Decision: Theories for Relevance and Irrelevance of Dividend Decision for corporate
valuation, Cash and Stock Dividends, Dividend policies in practice.
Lectures: 15
Unit V:
Working Capital Decisions: Concept of working capital, Factoring affecting Working Capital, Sources
of short term finance, working capital estimation, Brief Introduction of Cash management, Receivables
Management, Inventory Management and payables management.
Lectures: 15
56
Suggested Readings:
 Horne, J.C Van And Wackowich. Fundamentals Of Financial Management.9th Edition New Dellhi Prentice
Hall Of India.
 Levy H and M. Sarnat, Principles Of Financial Management. Engelwood Ciiffs,Prentice Hall.
 Johnson,R.W Financial Management .Boston Allyn And Bacon.
 Joy ,O.M . Introduction to Financial Management.Homewood:Irwin.
 Khan And Jain. Financial Management Text Problems . 2nd Edition, Tata Mc Graw Hill New Dellhi.
 Pandey ,I M , Financial Management .Vikas Publications.
 Chandra , P Financial Management-Theory And Practice (Tata Mc Graw Hill).
 Rustagi, R.P. Fundamentals of Financial Management.Taxmann Publication Pvt.Ltd.
 Singh J.K, Financial Management-Text And Problems.2nd Edition Dhanpat Rai And Company,Dellhi.
 Singh,Surender And Kaur, Rajeev,Fundamentals Of Financial Managements,Book Bank International.
NOTE : Latest Edition oF books may be used.
---------------------------------------------------------------------------------------------------------------------------
57
COURSES OF STUDY FOR ABILITY ENHANCEMENT COMPULSORY COURSE IN

“COMMERCE”
---------------------------------------------------------------------------------------------------------------------------
SEMESTER I 1 Paper
---------------------------------------------------------------------------------------------------------------------------
Total 100 x 1 = 100 Marks OR Total 50 x 2 = 100 Marks
ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)

;ksX;rk lao/kZu vfuok;Z ikB~;Øe : (ØsfMV: F;ksjh -02)
Any One Compulsory Language Communication Prescribed by Ranchi University:
Business Communication (Only for Commerce)/ English Communication/ Hindi Communication /
NH + MB (Non Hindi + Matri Bhasha) Communication
(Refer Syllabus of any One Subject of AECC Curriculum of Ranchi University from List of
Syllabus as Prescribed below)
I. BUSINESS COMMUNICATION (Only for Commerce Steam)

Theory: 30 Lectures
OBJECTIVE: To equip students effectively to acquire skills in reading, writing, comprehension and
communication, as also to use electronic media for business communication.
CONTENTS:
Unit I: Introduction 6 Lectures
Nature, Process and Importance of Communication, Types of Communication (verbal and Non Verbal),
Different forms of Communication. Barriers to Communication
Unit II: Business Correspondence 8 Lectures
Letter Writing, presentation, living quotations, Sending quotations, Placing orders, inviting tenders,
Sales Letters, claim & adjustment letters and social correspondence.
Unit III: Report Writing 8 Lectures
58
Identify the types of reports, define the basic format of a report, identify the steps of report writing,
determine the process of writing a report, Apply citation rules in reports.
Unit IV: Business language and presentation 4 Lectures
Importance of business language, Common Errors in English, Oral Presentation Importance,

Characteristics, Presentation Plan.
Unit V: Technology and Business Communication 4 Lectures
Role, 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.
Suggested Readings:
 Lesikar, R.V. & Flatley, M.E.; Basic Communication Skills for Empowering the Internet Generation, Tata
McGraw Hill Publishing Company Ltd. New Delhi.
 Bovee, and Thrill, Business Communication Today, Pearson Education
 Shirley Taylor, Communication for Business, Pearson Education
 Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH
Note: Latest edition of text books may be used.

---------------------------------------------------------------------------------------------------------------------------
OR [Refer Syllabus of AECC of Ranchi University for contents in detail]
II. ENGLISH COMMUNICATION OR (Credits: Theory-02)

III. HINDI COMMUNICATION OR (Credits: Theory-02)
IV. NH + MB COMMUNICATION (Credits: Theory-01 + 01 = 2)
(NON-HINDI + MATRI BHASHA COMMUNICATION)
vfgUnh $ ekr`Hk"kk laizs"k.k ¼lapkj½ (ØsfMV: F;ksjh 01 + 01 = 02)
IV. [A] NON-HINDI COMMUNICATION Marks: 50 (ESE 1.5 Hrs) = 50; Theory: 15 Lectures
vfgUnh laizs"k.k ¼lapkj½ (ØsfMV: LkS)kfUrd - 01)
IV. [B] MATRI BHASHA COMMUNICATION Theory: 15 Lectures

ekr`Hk"kk laizs"k.k ¼lapkj½ Marks : 50 (ESE 1.5 Hrs) = 50 (ØsfMV: LkS)kfUrd - 01)
[B 1] ALTERNATE ENGLISH OR
[B 2] BENGALI COMMUNICATION OR
[B 3] SANSKRIT COMMUNICATION OR
[B 4] URDU COMMUNICATION OR
[B 5] T.R.L. COMMUNICATION
59
SAMPLE CALCULATION FOR SGPA & CGPA FOR UNDERGRADUATE

‘B.Sc./B.A./B.Com/B.Voc. Honours’ PROGRAMME
Distribution of Credits Semester wise for Undergraduate Honours Courses

Table B-1: UG (B.A./ B.Sc./B.Com. /B.Voc Hons. Programme)
Semester wise distribution of 140 Credits
Total
CC AECC GE-A GE-B SEC DSE
credits
Semester I 12 02 06 06 20
Semester II 12 02 06 06 20
Semester III 18 06 06 02 26
Semester IV 18 06 06 02 26
Semester V 12 12 24
Semester VI 12 12 24
140 + 24
84 04 24 24 04 24
= 164
CC=Core Course; AECC=Ability Enhancement Compulsory Course; GE=Generic Elective; SEC=Skill Enhancement Course;
DSE=Discipline Specific Elective
60
Table B-3: Sample calculation for SGPA for B.Sc./B.A./B.Com/B.Voc. Honours Programme
Course Credit Grade Letter Grade Point Credit Point SGPA

(Credit X Grade) (Credit
Point/Credit)
Semester I
C-1 06 A 8 48
C-2 06 B+ 7 42
AECC-1 02 B 6 12
GE-1A 06 B 6 36
GE-1B 06 B+ 7 42
Total 26 180 6.92 (180 / 26)
Semester II
C-3 06 B 6 36
C-4 06 C 5 30
AECC-2 02 B+ 7 14
GE-2A 06 A+ 9 54
GE-2B 06 B+ 7 42
Total 26 176 6.76 (176 / 26)
Semester III
C-5 06 A+ 9 54
C-6 06 0 10 60
C-7 06 A 8 48
SEC-1 02 A 8 16
GE-3A 06 0 10 60
GE-3B 06 B+ 7 42
Total 32 280 8.75 (280 / 32)
Semester IV
C-8 06 B 6 36
C-9 06 A+ 9 54
C-10 06 B 6 36
SEC-2 02 A+ 9 18
GE-4A 06 A 8 48
GE-4B 06 B+ 7 42
Total 32 234 7.31 (234 / 32)
Semester V
C-11 06 B 6 36
C-12 06 B+ 7 42
DSE-1 06 0 10 60
DSE-2 06 A 8 48
Total 24 186 7.75 (186 / 24)
Semester VI
C-13 06 A+ 9 54
C-14 06 A 8 48
DSE-3 06 B+ 7 42
DSE-4 06 A 8 48
Total 24 192 8.0 (192 / 24)
CGPA
Grand Total 140+24=164 1248 7.61 (1248 / 164)
Table B-4: Sample calculation for CGPA for B.Sc./B.A./B.Com/B.Voc. Honours Programme
Semester I Semester II Semester III Semester IV Semester V Semester VI

Credit:26; Credit:26; Credit:32; Credit:32; Credit:24; Credit:24;
SGPA:6.92 SGPA: 6.76 SGPA: 8.75 SGPA: 7.31 SGPA: 7.75 SGPA: 8.0
Thus CGPA= (26x6.92+26x6.76+32x8.75+32x7.31+24x7.75+24x8.0)/140=7.61

61
MARKS DISTRIBUTION FOR EXAMINATIONS AND FORMAT OF QUESTION PAPERS

Marks Distribution of Mid Semester Theory Examinations:
Table No. 15: Marks distribution of Theory Examinations of Mid Semester

Group-A Total No. of Questions
(Very short Group-B to Set
answer type (Descriptive Questions
Full Pass
Topic Code Time Compulsory with Choices)
Marks Marks
Questions) No. of Questions x Marks Group A Group B
No. of Questions = F.M.
x Marks = F.M.
T15 15 6 1 Hr 5 x1 =5 2 (out of 3) x5 =10 5 3
Mid
Sem*
T25 25 10 1 Hr 5 x1 =5 4 (out of 6) x5 =20 5 6
Marks Distribution of End Semester Theory Examinations:

Table No. 16: Marks distribution of Theory Examinations of End Semester
Group-B Total No. of

Group-A#
(Descriptive Questions to Set
(Very short answer type
Full Pass Questions with
Topic Code Time Compulsory Questions)
Marks Marks Choices ) Group Group
No. of Questions x Marks
No. of Questions x A# B
= F.M.
Marks = F.M.
T60 60 24 3 Hrs Q.No.1 (10x1) + 1x5 =15 3 (out of 5) x15 =45 2 5

End
Sem
T50 +T50 50X2=100 20 3 Hrs 2 x5 =10 2 (out of 3) x20 =40 2 3
# Question No.1 in Group-A carries 10 very short answer type 1 Mark Questions.
Marks Distribution of Mid/End Semester Practical Examinations:

Table No. 17: Marks distribution of Practical Examinations of End Semester
Full Pass Distribution of Marks

Topic Code Time Total No. of Questions to Set
Marks Marks Experiment Record Viva
P25 25 10 3 Hrs 15 5 5
P50 50 20 3 Hrs 30 10 10 Pr. with components of both papers

End
Sem
P75 75 30 3 Hrs 45 15 15 Pr. with components of all three papers
P100 100 40 3 Hrs 60 20 20 Pr. with components of all four papers
Abbreviations : T= Theory Examination, P= Practical Examination.
Mid Sem* : There will be 15 Marks Theory Examination in Practical Subjects and 25 Marks Theory
Examination in Non-Practical Subjects/ Papers. 25 Marks Theory Examination may include 10
Marks questions from Assignment/ Project/ Tutorial where ever applicable.
Note : There may be subdivisions in each question asked in Theory Examinations.
62
FORMAT OF QUESTION PAPER FOR MID SEM EXAMINATION

OF
SUBJECTS WITH PRACTICAL
Ranchi University, Ranchi

Mid Sem No. Exam Year
Subject/ Code
F.M. =15 Time=1Hr.
General Instructions:
lekU; funsZ”k %
i. Group A carries very short answer type compulsory questions.

([kaM *A* esa vR;ar y?kq mÙkjh; vfuok;Z iz”u gaSA)
ii. Answer 2 out of 3 subjective/ descriptive questions given in Group B.
([kaM *B* ds rhu esa ls fdUgha nks fo‘k;fu‘B@ o.kZukRed iz”uksa ds mÙkj nsaA)
iii. Answer in your own words as far as practicable.
(;FkklaHko vius “kCnksa essa mÙkj nsaA)
iv. Answer all sub parts of a question at one place.
(,d iz”u ds lHkh Hkkxksa ds mÙkj ,d lkFk fy[ksaA)
v. Numbers in right indicate full marks of the question.
(iw.kkZad nk;ha vksj fy[ks x;s gSaA)
Group A
1. ............... [5x1=5]
2. ...............
3. ...............
4. ...............
5. ...............
Group B
6. ............... [5]
7. ............... [5]
8. ............... [5]
Note: There may be subdivisions in each question asked in Theory Examination.
63
FORMAT OF QUESTION PAPER FOR MID SEM EXAMINATION

OF
SUBJECTS WITHOUT PRACTICAL

Mid Sem No. Exam Year
Subject/ Code
F.M. =25 Time=1Hr.
lekU; funsZ”k %

([kaM *A* esa vR;ar y?kq mÙkjh; vfuok;Z iz”u gSaA)
([kaM *B* ds N% esa ls fdUgha pkj fo‘k;fu‘B@ o.kZukRed iz”uksa ds mÙkj nsaA)
Group A
1. ............... [5x1=5]
2. ...............
3. ...............
4. ...............
5. ...............
Group B
6. ............... [5]
7. ............... [5]
8. ............... [5]
9. ............... [5]
10. ............... [5]
11. ............... [5]
64
FORMAT OF QUESTION PAPER FOR END SEM EXAMINATION

OF
AECC NH + MB COMMUNICATION

End Sem No. Exam Year
Subject/ Code
F.M. =50 P.M.=20 Time=1.5Hrs.
i. Group A carries short answer type compulsory questions.
([kaM *A* esa y?kq mÙkjh; vfuok;Z iz”u gSaA)
([kaM *B* ds rhu esa ls fdUgha nks fo‘k;fu‘B@ o.kZukRed iz”uksa ds mÙkj nsaA)
Group A
1. ............... [5]
2. ............... [5]
Group B
3. ............... [20]
4. ............... [20]
5. ............... [20]
65

OF
SUBJECTS WITH PRACTICAL

Subject/ Code
F.M. =60 P.M.=30 (Including Mid Sem) Time=3Hrs.
([kaM *B* ds ik¡p esa ls fdUgha rhu fo‘k;fu‘B@ o.kZukRed iz”uksa ds mÙkj nsaA)
Group A
1. [10x1=10]
i. ............... [10x1=10]
ii. ...............
iii. ...............
iv. ...............
v. ...............
vi. ...............
vii. ...............
viii. ...............
ix. ...............
x. ...............
2. ............... [5]
Group B
3. ............... [15]
4. ............... [15]
5. ............... [15]
6. ............... [15]
7. ............... [15]
66

OF
SUBJECTS WITHOUT PRACTICAL

Subject/ Code
F.M. =75 P.M.=40 (Including Mid Sem) Time=3Hrs.
Group A
1. [10x1=10]
i. ...............
ii. ...............
iii. ...............
iv. ...............
v. ...............
vi. ...............
vii. ...............
viii. ...............
ix. ...............
x. ...............
2. ............... [5]
Group B
3. ............... [15]
4. ............... [15]
5. ............... [15]
6. ............... [15]
7. ............... [15]
8. ............... [15]
67

OF
GE, SEC, GENERAL & AECC HINDI/ ENGLISH COMMUNICATION

Subject/ Code
F.M. =100 P.M.=40 Time=3Hrs.
Group A
1. [10x1=10]
i. ...............
ii. ...............
iii. ...............
iv. ...............
v. ...............
vi. ...............
vii. ...............
viii. ...............
ix. ...............
x. ...............
2. ............... [5]
3. ............... [5]
Group B
4. ............... [20]
5. ............... [20]
6. ............... [20]
7. ............... [20]
8. ............... [20]
9. ............... [20]
68

Its My Document

Uploaded by

Copyright:

Available Formats

Its My Document

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Its My Document

Uploaded by

Copyright:

Available Formats

MODIFIED CBCS CURRICULUM OF

COMMERCE HONOURS PROGRAMME

FOR UNDER GRADUATE COURSES UNDER RANCHI UNIVERSITY

Session 2019-22 onwards

COURSES OF STUDY FOR ABILITY ENHANCEMENT COMPULSORY

45 Format of Question Paper for End Sem Examination of GE, SEC, 68

Session 2019-22 onwards

COURSE STUCTURE FOR UNDERGRADUATE ‘HONOURS’ PROGRAMME

I. Core Course (CC 1 to 14)

II. Elective Course (EC)

B. Generic Elective/ Interdisciplinary (GE 1 to 4)

III. Ability Enhancement Compulsory Courses (AECC)

2. Environmental Science 1 Paper 1x2=2 1x2=2

3. Skill Enhancement Course (SEC 1 & 2)

Total Credit = 140 + 24 =164 140 + 24 = 164

Sem-II C-3, C-4 GE-2A, GE-2B EVS

Sem-III C-5, C-6, C-7 GE-3A, GE-3B SEC-1

Sem-IV C-8, C-9, C-10 GE-4A, GE-4B SEC-2

Sem-V C-11, C-12 DSE-1, DSE-2

Sem-VI C-13, C-14 DSE-3, DSE-4

Total = 164 Credits

Session 2019-22 onwards

Discipline Specific Elective Compulsory Course

Session 2019-22 onwards

I. ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)

II. GENERIC ELECTIVE (GE 1A) (Credits: Theory-05, Tutorial-01)

Marks : 100 (ESE 3Hrs) =100 Pass Marks Th ESE = 40

Instruction to Question Setter for

End Semester Examination (ESE):

Note: There may be subdivisions in each question asked in Theory Examinations.

MICRO ECONOMICS Theory: 75 Lectures; Tutorial: 15 Lectures

Unit I : Demand and Customer Behavior

Session 2019-22 onwards

Unit III : Perfect Competition

Session 2019-22 onwards

III. GENERIC ELECTIVE (GE 1B) (Credits: Theory-05, Tutorial-01)

Marks : 100 (ESE 3Hrs) =100 Pass Marks Th ESE = 40

Instruction to Question Setter for

End Semester Examination (ESE):

Note: There may be subdivisions in each question asked in Theory Examinations.

BUSINESS ORGANISATION Theory: 75 Lectures; Tutorial: 15 Lectures

Session 2019-22 onwards

IV. CORE COURSE –C 1: (Credits: Theory-05, Tutorial-01)

Instruction to Question Setter for

End Semester Examination (ESE):

FINANCIAL ACCOUNTING Theory: 75 Lectures; Tutorial:15 Lectures

Unit 1: Theoretical Frame work

Unit IV: Accounting for Inland Branches

Unit V: Accounting of Dissolution of Partnership firm

V. CORE COURSE- C 2: (Credits: Theory-05, Tutorial-01)

Instruction to Question Setter for

Mid Semester Examination (MSE):

End Semester Examination (ESE):

Note: There may be subdivisions in each question asked in Theory Examinations.

Session 2019-22 onwards

Unit II: The Indian Contract Act, 1872: Specific Contract

Session 2019-22 onwards

I. ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)