Programme Project Report (PPR) for

Bachelor of Commerce
Programme’s Mission & Objectives :
1. To provide educational opportunities for higher education through distance mode for a large
segment of the population, including those in employment, women (including housewives) and
adults who wish to upgrade their education or acquire knowledge in various fields of study.

2. To spread the light of education till the smallest & darkest corner.

3. To provide access to higher education to all segments of the society;

4. To offer high-quality, innovative and need-based programmes at different levels, to all those
who require them;

5. To reach out to the disadvantaged by offering programmes in all parts of the country at
affordable costs with our motto “ ”

6. To promote, coordinate and regulate the standards of education offered through open and
distance learning in the country.

7. To spread more literacy in the society.

Relevance of the program with HEI’s Mission and Goals :

The University understands the need of literacy in India & firmly believes that education has to be
spread to the general masses. The University has acquired a commendable record of service in the
field of education, health care, and social welfare. To reach with the above motive of service to
the remotest corner of India, the Distance Education Programme of Swami Vivekanand Subharti
University was conceived in 2009.
Nature of prospective target group of learners :
A large segment of the population living in villages, weaker sections of the society including those
who are already in employment, girls belonging to the remote areas, women with social
commitments (including home-makers) and anyone who wishes to upgrade their education or acquire
knowledge in various fields of study.

Appropriateness of programme to be conducted in Open and Distance Learning mode to

acquire specific skills and competence :
Through various programmes, distance education can be able to spread more literacy in the
society and encourage the large segment of population to upgrade their education skill/s.

1
Course Structure :

1. Instructional Design :
The Instructional System of the University comprises six components, viz, Self Learning
Material, Continuous Internal Assessment (IA) & Assignment work (AW), Theory Training
Classes, Practical Exposure Classes, Professional Project Work, Internship & Industry Integrated
Learning.
1. Self Learning Material (SLM) –
The success and effectiveness of distance education systems largely depends on the study
materials. Self-learning materials depend on exploiting the various means and ways of
communication to suit it to the needs of learners. These have been so designed as to
substitute effectively the absence of interaction with teachers in class room teaching mode.
Their style is ideal for easy and better understanding in self-study mode.

2. Continuous Internal Assessment (CIA)

The progress of a learner is continuously monitored through Personal Contact Programmes,
Viva & Group Discussions, Personality Development Programmes and Assignment Work.
All these are compulsory and marks shall be awarded for attendance and performance of a
learner in all these activities, as may be prescribed in the syllabus.
a. Personality Contact Programme (PCP) – PCP sessions guide the learners as the
programme proceeds. The date and venue for the PCP will be communicated to
the learners through our website. During PCP, the learner gets guidance for better
understanding of the subject. The learners can get their doubts cleared with the
help of subject experts so as to improve their self-learning capability. The total
duration of PCP seesions for a subject of four credits shall be 12-16 hours.
Learners are required to attend PCP sessions for all their respective subjects.
b. Viva & Group Discussion (VGD) – VGDs are designed to help the learners
improve their professional communication and presentation abilities. Special
emphasis is laid on learners speaking extempore, an ability necessary for building
leadership skill as well as for enhancing the capability of understanding and
exchanging views. The total duration of VGD sessions for a subject of four credits
shall be 3-4 hrs.
c. Personal Development Programme (PDP) – The PDPs are designed to improve
the overall personality of the learner, and aim, especially, at the improvement of
body language and strengthening of the power of expression. The purpose is to
inculcate leadership, communication and presentation skills and brush up the
knowledge of the learner by organizing a mix of management games, debates,
quizzes and role play. The duration of PDP sessions for a subject of four credits
shall be 3-4 hrs.
d. Assignment Work (AW) – Distance Education learners have to depend much on
self study. In order to ascertain the writing skill and level of comprehension of the
learner, assignment work is compulsory for all learners. Each assignment shall
consist of a number of questions, case studies and practical related tasks. The
Assignment Question Papers will be uploaded to the website within a scheduled
time and the learners shall be required to respond them within a specified period
of time. The response of the learner is examined by a faculty member.

2
3. Practical Exposure Class (PEC) – Not Applicable
4. Professional Project Work (PPW) – Not Applicable
5. Internship & Industry Integrated Learning (IIIL) – Not Applicable
6. Examinations –
(a) The examination shall be held semester wise in June & December for the Calendar Batch and
in December & June for Academic batch respectively.

(b) Admit Cards/Roll No. Slips and date sheet for appearing in the examination shall be
provisional subject to fulfilling the eligibility, etc. Admit Cards/Roll Nos. and date-sheet will be
issued to the candidates concerned, by e-mail or by hand, 10-12 days before the
commencement of examination concerned, if the students have fulfilled all the requirements
and paid their all kinds of fees/dues and submitted the requisite documents. If any candidate
does not receive his/her Admit Card/Roll No. slip in time, he/she should contact the Directorate
of Distance Education.

(c) An Examination Centre for theory & practical will be decided by the DDE and will be located
in a government college or a school, where all the requisite facilities can be made available.

3
 2. Curriculum design
3.5: Table of B.Com programme Structure under CBCS from the academic year 2020-21

Teaching Load
Marks
per week
End- Total
Course Cred Continuous Total
Course Course Type Semester Teachi
Code Tot it Comprehensi Marks
L T P Examina ng
al ve Assessment
tion Hours
(CCA)
(ESE)
SEMESTER I
Ability- 20
Environmental Enhancement
AEC-02
Studies Compulsory 3 - - 3 3 15 35 50
Course 20

Financial Core Course 60

B.Com-101
Accounting 4 - - 4 4 30 70 100

Business Core Course 60

Organization
B.Com-102
and 4 - - 4 4 30 70 100
Management

B.Com-103 Any One Generic 60

/ B.Com- Elective 30 70 100
4
- - 4 4
104

Total 1 220
105 245 350
5 15 15

SEMESTER-II
Ability- 20
English Enhancement 20
AEC-01
Language Compulsory 3 - - 3 3 15 35 50
Course

Business Core Course 60

B.Com-201
Law 30 70 100

Business Core Course 60

Mathematics
B.Com-202
and 4 - - 4 4 30 70 100
Statistics

B.Com-203 / Any One Generic 60

30 70 100
Elective 4 - - 4 4
B.Com-204

1 15 350 220
TOTAL - 15 - 4 4
5
SEMESTER-III

4
B.Com-301 Auditing Core Course 60
4 - - 4 4 30 70 100
B.Com-302 Income Tax Core Course 60
Law and
4 - - 4 4 30 70 100
Practice

B.Com-303 Any One Generic 60

/ Elective
4 - - 4 4 30 70 100
B.Com-304

SEC-01 / Any One Skill 30

30 70 100
SEC-02 enhancement 3 3 3
- -
course

Total 210
15 - - 15 15 120 280 400
SEMESTER-IV
B.Com-401 Research Core Course 60
Methodology 4 - - 4 4 30 70 100

B.Com-402 Corporate Core Course 60

Accounting 4 - - 4 4 30 70 100

B.Com - Any One Generic 60

403 / Elective 30 70 100
4 - - 4 4
B.Com-404

SEC-03 / Any One Skill 30

30 70 100
SEC-04 enhancement 3 3 3
- -
course

15 - - 15 15 120 280 400 210

5
 SEMESTER-IV
B.Com- 501A/ Any one Discipli
B.Com 501B ne
specific 3
3 - - 3 30
elective 30 70 100

B.Com- 502A / Any one Discipli

B.Com 502B ne 30 70 100 30
3
specific 3 - - 3
elective

B.Com- 503 / Any One Generic

B.Com-504 Electiv
e 4 - - 4 4 30 70 100 60

SEC-05 / SEC- Any One Skill

06 enhanc
3 -
ement - 3 3 30 70 100 30
course

B.Com-551 Summer Field

Training Project work
5 - - 5 5 100
Report

-
18 - 18 18
Total 120 280 500 150

SEMESTER-VI
B.Com-601A/ Discipli
B.Com-601B ne
Any one 3 30 70 100
specific 3 - - 3 30
elective

B.Com- 602A / Discipli

B.com-602B Any one ne 30 70 100 30
3
specific 3 - - 3
elective

B.Com- 603/ Any One Generic

B.Com-604 Elective
4 - - 4 4 30 70 100 60

SEC-07/ SEC- Skill

08 enhance
Any One 3 - 30 70 100 30
ment - 3 3
course

6
B.Com-651 Field 5
Dissertations
work 5 - - 5 100

120 280 500 150

TOTAL 18 - - 18 18

3.6 List of all Courses under different categories for B.Com Programme

Course Type Course Code Course Name

Core Course B.Com-101 Financial Accounting
B.Com-102 Business Organization and Management
B.Com-201 Business Law
B.Com-202 Business Mathematics and Statistics
B.Com-301 Auditing
B.Com-302 Income Tax Law and Practice
B.Com-401 Research Methodology
B.Com-402 Corporate Accounting
Project/Research/ Dissertation / Summer B.Com-551 Summer Training Project Report
Training/Internship B.Com-651 Dissertation
Generic Elective B.Com-103 Business Communication
B.Com-104 Indian Economic Development
B.Com-203 International Business
B.Com-204 Computer Application in Business
B.Com-303 Company Law
B.Com-304 Corporate Governance & Business Ethics
B.Com -403 Cost Accounting
B.Com-404 Human Resource Management
B.Com- 503 Principles of Micro Economics
B.Com -504 Business Information System
B.Com- 603 Material Management
B.Com- 604 Digital Marketing

7
Discipline Specific Elective B.Com- 501A Organisational Behaviour
B.Com 501B Fundamental of Financial Management
B.Com- 502A Principles of Marketing
B.Com- 502B Goods and Service Tax
B.Com- 601A Banker and Customer Relation Ship
B.Com- 601B Industrial Relation
B.Com- 602A Banking and Insurance
B.Com- 602B Rural Banking and Micro Finance
Ability Enhancement Compulsory Course AEC-01 English Language
AEC-02 Environmental Studies
SEC-01 Personality Development &Communication
Skill
SEC-02 E-Commerce
SEC-03 Entrepreneurship For Small Business
Skill Enhancement Course SEC-04 Commodity and Stock Market
SEC-05 Personal Selling and Salesmanship
SEC-06 Talent and Knowledge Management
SEC-07 Cyber Crimes and Law
SEC-08 Office Management
Non-Credit Compulsory Course HVE-01 Human Values & Professional Ethics

8
3. Detailed Syllabus

1st Semester

S. No. Subject Name

1. Management of Business Organization

2. Financial Accounting

3. Principles of Micro Economics

4. English Communication

5 Environmental Studies

9
 Paper - Management of Business Organization

Objective:

The course aims at providing a basic knowledge to the student about the organization and
management of a business enterprise.

Unit – I

Business System and Contemporary Business Environment. Forms of Business Organization

Including LLP. Entrepreneurial Process – Idea generation, Feasibility study. Basic considerations
in setting up a business enterprise. Emerging trends in business: outsourcing, service sector and
e-commerce

Unit – II

The Process of Management. Planning – Decision Making. Strategy Formulation. Organizing –

Basic considerations. Departmentation – functional, project, matrix and network. Delegation
and decentralization of authority. Dynamics of groups behaviour.

Unit – III

Leadership: Concept, Managerial Grid, Situational Leadership. Motication: Concept and

Theories - Maslow, Herzberg, McGregor and Ouchi. Control: Concept and Process.

Unit – IV

Conceptual Freamwork of Marketing Management, Financial Management, and Human

Resource Management

Unit- V

Change Management: Resistance to change and strategies to manage change, Conflict levels,
causes and resolution. Functional and Dysfunctional aspects of conflict.

Suggested Readings: -

1. Chhabra T. N.; Business Organization & Management, Sun India Publications, New Delhi.
2. Shanker, Gauri; Modern Business Organization, Mahavir Book Depot, New Delhi.
3. Tulsian, P.C.; Business Organization & Management, Pearson Education, New Delhi.
4. Tripathi, P.C.; Principles of Management, Tata McGraw Hill, Publishing Co., New Delhi.

10
Paper - Financial Accounting

Objective:

To make the student familiar with generally accepted accounting principles of financial
accounting and their application in business organizations excluding corporate entitles.

Unit – I

(i) Financial Accounting: Nature and scope, Limitations of Financial Account ing.
(ii) Basic Concepts and Conventions. Accounting Standards: Meaning, Singnificance,
Generally Accepted Accounting Principles (GAAP).
(iii) Accounting Process: From recording of transactions to preparation of final
accounts.

Unit – II

Bank Reconciliation Statement-preparation & Errors Accounting for Bills of Exchange.

Unit- III

Depreciation Accounting: Meaning of Depreciation, causes, objects of providing

depreciation, factors affecting depreciation, accounting treatment including provision for
depreciation accounting. Methods of depreciation: straight line method, diminishing balance
method, Change of method as per revised AS-6. Average due date & Current Account.

Unit – IV

Inland Branches: Dependent branches only and Ascertainment of Profit by Debtors method and
Stock and Debtors method, Branch Accounting, Departmental Accounting.

Unit – V

Find Accounts of Not-For profit Organization: From receipts and payments account with
additional information and vice-versa Preparation of Balance Sheets (opening and closing) form
receipts and payments account and income expenditure account and additional information.

Suggested Readings: -

1. J.R. Monga, Basic Financial Accounting, Mayur Paper backs, Darya Gang New Delhi
2. T.S, Grewal, Introduction to Accounting, S. Chand and Co., New Delhi.
3. S.N. Maheshwari, Financial Accounting, Vikas Publication, New Delhi
4. P.C. Tulsian, Financial Accounting, Tata McGraw Hill, New Delhi

11
Paper - Principles of Micro Economics

Unit: 1-

Defination, nature, scope of economics. Economics as Art and Science. Central problems of
economics.

Unit: 2-

Defination and Meaning of Demand. Determinants of demand. Law of Demand. Demand Curve
and Demand Schedule. Elasticity of demand & its measures. Price elasticity of demand.

Unit: 3-

Definition and Meaning of Supply. Determinants of Supply. Law of Supplier. Law of Returns
(Law of Variable Proportion) Law of returns to Scale.

Unit: 4-

Define Market. Types of market:- Perfect, Monopoly, Monopolistic, Oligopoly and its features.

Price and output determination of Perfect Competition

Unit: 5-

Types of cost of production. Total Cost, Average Cost, Marginal Cost. Phases of Business cycle.

12
Paper - English Communication

Unit : -1 Applied Grammar And Usages: -

The Sentence : - Kinds of sentence; kinds of phrases; parts of speeches-an overview.,

Verbs : - Usage-be Have Do, Usage-Can/Could, May/might, must shall/shold, Will/would,

thought,

Tense: - Kinds of present, past & future tense; usage,

Unit: - 2 Communication Process:-

Concept, objectives and importance. Formal and informal, Barriers to effective communication.

Unit: - 3 Written Communication:

Guides to effective writing for Business correspondence including letters, job applications,
memorandum

Unit: - 4 Modern Forms of Communication:

Telex, Fax Telegram, Teleconferencing, E-mail. , Internet

PRACTICAL ASPECTS OF BUSINESS COMMUNICATION:

Report writing, Public speaking, Seminar presentation, Interview, Group discussion, Effective
listening.

Books Recommended: -

1. Communication Management: - Parag Diwan Deep & Deep Publication Pvt. Ltd. New
Delhi
2. Communication Management : P. Rathnaswamy Theory and Practice, Deep & Deep
Publication Pvt. Ltd. New Delhi
3. Contemporary Business Communication: Scot Ober Deep & Deep Publication Pvt. Ltd.
New Delhi

13
Paper - ENVIRONMENTAL STUDIES

UNIT-1: THE MULTIDISCIPLINARY NATURE OF ENVIRONMENTAL STUDIES

Definition, Scope and Importance, Need for Public Awareness.

UNIT-2: NATURAL RESOURCES

Renewable and Non-renewable Resources:

NATURAL RESOURCES AND ASSOCIATED PROBLEMS: -

a) FOREST RESOURCES: use and over-exploitation, deforestation, case studies. Timber

extraction, mining, dams and their effects on forests and tribal people.
b) WATER RESOURCES: use and over-utilization of surface and ground water, floods,
drought, conflicts over water, dams-benefits and problems.

c) MINERAL RESOURCES: use and exploitation, environmental effects of extracting and

using mineral resources, case studies.

d) FOOD RESOURCES: World food problems, changes caused by agriculture and

overgrazing, effects of modern agriculture, fertilizer-pesticide problems, water logging,
salinity, case studies.

e) ENERGY RESOURCES: Growing energy needs, renewable and nonrenewable energy

sources, use of alternate energy sources, case studies

f) LAND RESOURCES: Land as a resource, land degradation, maninduced landslides, soil

erosion and desertification. Role of an individual in conservation of natural resources.
Equitable use of resources for sustainable lifestyles

UNIT-3: ECOSYSTEMS

Concept of an ecosystem, Structure and function of an ecosystem, Producers, consumers and

decomposers, Energy flow in the ecosystem, Ecological succession, Food chains, food webs and
ecological pyramids, Introduction, types, characteristic features, structure and function of the
following, ecosystem: -

a) Forest ecosystem

b) Grassland ecosystem

c) Desert ecosystem

d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

14
UNIT-4: BIODIVERSITY AND ITS CONSERVATION

Introduction – Definition: genetic, species and ecosystem diversity. Biogeographical

classification of India, Value of biodiversity: Consumptive use, productive use, social, ethical,
and aesthetic and option values. Biodiversity at global, National and local levels.India as a
mega-diversity nation, Hot-sports of biodiversity. Threats to biodiversity: Habitat loss, poaching
of wildlife, man-wildlife conflicts. Endangered and endemic species of India Conservation of
biodiversity: In-situ and Ex-situ conservation of biodiversity.

UNIT-5: ENVIRONMENTAL POLLUTION DEFINITION:

Causes, effects and control measures of: -

a) Air pollution

b) Water pollution

c) Soil pollution

d) Marine pollution

e) Noise pollution

f) Thermal pollution

g) Nuclear pollution

Solid waste Management: Causes, effects and control measures of urban and industrial wastes.

Role of an individual in prevention of pollution

Pollution case studies

Disaster Management: Floods, earthquake, cyclone and landslides.

UNIT-6: SOCIAL ISSUES AND THE ENVIRONMENT

From Unsustainable to Sustainable development

Urban problems related to energy.

Water conservation, rain water harvesting, watershed management

Resettlement and rehabilitation of people; its problems and concerns.

15
Case Studies

Environmental Ethics: Issues and possible solutions.

Climate change, global warming, acid rain, ozone layer depletion, nuclear

accidents and holocaust. Case Studies.

Wasteland reclamation.

Consumerism and waste products

Environment Protection Act.

Air (Prevention and Control of Pollution) Act

Water (Prevention and Control of Pollution) Act

Wildlife Protection Act

Forest Conservation Act

Issues involved in enforcement of environmental legislation

Public awareness

UNIT-7: HUMAN POPULATION AND THE ENVIRONMENT

Population growth, variation among nations.

Population explosion: Family Welfare Programme.

Environment and human health

Human Rights

Value Education

Women and Child Welfare

Role of Information Technology in Environment and human health Case Studies

UNIT-8: FIELD WORK

Visit to a local area to document environmental assets-river / forest / grassland / hill /

mountain.

Visit to a local polluted site – Urban / Rural / Industrial / Agricultural

Study of common plants, insects, birds.

Study of simple ecosystems-pond, river, hill slopes, etc. (Field work Equal to 5 lecture hours).

16
 B.Com Syllabus

2nd Semester

1. Business Laws

2. Corporate Accounting

3. Macro Economics

4. Organization Behavior

BUSINESS LAWS

Course Code: B.Com 201 LTP

400

Objectives:

To familiarize the students with the understanding and provisions of business related laws.
Case studies and problems involving issues in business laws are required to be discussed.

Course Credit: 4 Contact Hours: 40

Unit I- The Indian Contract Act, 1872

(8 Hours)

Contract – Meaning and Essentials, Kinds, Offer and Acceptance, Contractual Capacity, Free
Consent, Consideration, Void agreements, Quasi Contracts. Contract of Indemnity and
Guarantee, Law of Agency and Bailment.

17
Unit II- The Sale of Goods Act,1930 (8 Hours)

Meaning of Contract of Sale, Sale and agreement to Sell, Conditions and Warranties, Transfer of
Property in Goods, Unpaid Seller and His Rights.

Unit III- The Limited Liability Partnership Act, 2008 (8 Hours)

Salient Features of LLP, Difference between LLP and Partnership, LLP and Company, LLP
Agreement, Nature of LLP, Partners and Designated Partners, Incorporation Document,
Incorporation by Registration, Registered office of LLP and change therein, Change of name,
Partners and their Relations, Extent and Limitation of Liability of LLP and partners, Whistle
Blowing, Winding Up and Dissolution of LLP.

Unit IV- Consumer Protection Act, 1986 (8 Hours)

Aims and Objects of the Act, Redressal Machinery under the Act, Procedure for complaints
under the act, Remedies, appeals, Enforcement of orders and Penalties.

Unit V- The Information Technology Act, 2000 (8 Hours)

Definitions under the Act,Digital signature, Electronic governance, Attribution,

Acknowledgement and Dispatch of Electronic Records, Sense Electronic Records and Sense
Digital Signatures, Regulation of certifying authorities, Digital signatures certificates, Duties of
Subscribers, Penalties and Offences.

Suggested Readings:

1. Singh, Avtar, The Principles of Mercantile Law, Eastern Book Company, Lucknow.
2. Kuchhal M C, Business Laws, Vikas Publishing House, New Delhi
3. Tulsian P.C., Business Law, Tata McGraw Hill, New Delhi.
4. Sharma, J.P. and SunainaKanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi.
5. Maheshwari&Maheshwari, Business Law, National Publishing House, New Delhi.
6. Information Technology Rules 2000 with Information Technology Act 2000, Taxmann
PublicationsPvt. Ltd., New Delhi.

Note: Latest edition of text books may be used.

18
CORPORATE ACCOUNTING

Course Code: B.Com 202 LTP

400

Objective: To make the student familiar with corporate accounting procedures.

Course Credit: 4 Contact

Hours: 40

Unit I (8 Hours)

(i) Accounting for share capital - Issue, forfeiture and Reissue of forfeited shares.

(ii) Redemption of preference shares including buy-back of equity shares.

Unit II (8 Hours)

Issue and Redemption of Debentures, Final Accounts of Limited liability Companies: Preparation
of Profit and Loss Account, Profit and Loss, Appropriation Account and Balance Sheet in
accordance with the provisions of the existing Companies Act (Excluding Managerial
Remuneration).

Unit III (8 Hours)

(i) Accounting for Amalgamation of Companies with reference to Accounting Standard – 14

issued by the Institute of Chartered Accountant of India (excluding inter-company
transactions and holdings).

(ii) Accounting for Internal Reconstruction (excluding preparation of scheme for internal
reconstruction)

19
UNIT IV- HOLDING COMPANY (8 Hours)

Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of
Accounting Standard: 21 (ICAI).

UNIT V- LIQUIDATION OF COMPANY (8 Hours)

Liquidation of Company, Statement of Affairs and Deficiency/Surplus, Liquid for final statement
of A/c Receivers Receipt and Payment A/c.

Reference Books:

1. Corporate Accounting, KG Publication.

2. Dr. Goel, Corporate Accounting, Swati Publication, Meerut
3. Dr. S.N. Maheshwari, Corporate Accounting, Vikas Publication.
4. N.S. Zaid, Company Accounts, Taxman Publication.

20
 MACROECONOMICS

Course Code: B.Com 203 LTP

400

Course Objectives: To make students familiar about macroeconomics and different concepts
having impact on the growth of the economy.

Course Credit: 4 Contact Hours: 40

UNIT 1 - Introduction to Macro economics (10 Hours)

Introduction, Circular flow of economic activates and Income

-Two Sector Economy

-Four Sector Economy

Macro Economic Variables, Consumption Function, Investment Function, IS –LM Analysis

UNIT-2 National Income (10 Hours)

Introduction, Concept of national Income, Measurement of National Income, Uses of National

Income, Difficulties in the measurement of national Income

UNIT-3 Money supply and Inflation (10 Hours)

Introduction of money, Demand and supply of money,

Concept of Monetization and Demonetization

Inflation , Causes of Inflation, Inflation and Decision Making, Measuring Inflation

Inflation and Employment, Control of Inflation

21
UNIT- 4 Business Cycles (10 Hours)

Introduction , Features of Business cycles, Phases of business cycles

Concepts of multiplier and Accelerator

Causes of Business cycles, Effects of business cycles, Controlling business cycles

Suggested Books:

Macroeconomics - Theory and Policy; D. N. Dwivedi, 4th edition, 2015

MACROECONOMICS, Gupta, 4 Edition

Macroeconomics - Theory and Policy; Dr. H.L.Ahuja, 20th revised edition, 2015

Macroeconomic Theory and Policy; William H. Branson, 3rd Edition, Reprint 2014

Principles of Macroeconomics; C.Rangarajan & B.H.Dholakia, 2010

Paper - Organisational Behavior

Unit -I

Introduction- to Organisational behavior, Foundation, Disciplines & their contribution to OB

scope

Unit- II

Personality- Nature, Theories- Types & Traits Perception- Meaning, factors influencing
perception, perceptual process.

Unit-III

Learning Concept, Theories-Classical conditioning & operant conditioning theories. Motivation-

Concept, Nature theories- Maslow need hierarchy theory, Hertzberg theory.

Unit- IV

Leadership-Nature, Difference b/w leaders & mangers, Types of leadership

22
3rd Semester

1. Business Mathematics & Statistics

2. Company and Compensation Laws

3. Indian Economics Development

4. Research Project Paper

Paper - Business Mathematics & Statistics

Objective: The objective of this course is to familiarize students with the applications of
Mathematics and statistical techniques in business decisions process.

Notes:

1. Use of simple calculator is allowed.

2. Proofs of theorems / formulae are not required.

3. Trignometrical functions are not be covered.

Part – A: Business Mathematics & Statistics

Unit I: Matrices and Determinants

1.1 Definition of matrix. Types of matrices. Algebra of matrices.

1.2 Calculation of values of determinants up to third order. Adjoint of a matrix. Finding inverse
of matrix through adjoint. Applications of matrices for solution to simple business and
economic problems.
Unit II: Calculus
2.1 Mathematical functions and their types – linear, quadratic, polynomial. Concepts of limit,
and continuity of a function

2.2 Concept of differentiation. Rules of differentiation – simple standard form

2.3 Application of differentiation – elasticity `s of demand and supply. Maxima and Minima of
functions (involving second or third order derivatives) relating to cost, revenue and profit.

23
Unit III: Basic Mathematics of Finance

3.1 Simple and compound interest. Rates of interest – nominal, effective and continuous – and
their inter-relationships. Compounding and discounting of a sum using different types of rates.

Paper - Company and Compensation Laws

Objective: To familiarize the students with the understanding and provisions of Company and
Compensation Laws. Case studies and problems involving issues in Company and Compensation
Laws are required to be discussed.

Unit-I: Company: Definition, Characteristic, Lifting of Corporate Veil, Types of Companies,

Formation of Company, Promoters, Pre-incorporation Contracts, Provisional Contracts,
Memorandum of Association, Articles of Association.

Unit-II: Prospectus: Contents, Abridged prospectus, Red-herring Prospectus, Shelf Prospectus,

Statement in lieu of Prospectus. Misrepresentation of prospectus , Share Capital: Issue and
allotment of shares, Buy Back of Shares, Right Issue, Book Building, Bonus Share, Demat
System, Forfeiture and Surrender of Share, Provisions relating to Payment of Dividend,
Investor’s Education and Protection Fund.

Unit-III: Directors: Classification of Directors, Appointment, Qualification and Disqualifications,

legal Position and Powers. Managing Director, Manager. Meeting of Board of Directors,
Meeting of Shareholders, Requisites of valid Meeting: Notice, Agenda, Chairman, Quorum,
Proxy, Polls, Resolutions and Minutes. Compulsory Winding Up.

Unit-IV: Emerging Issues in Company Law: Concepts of Producer Company, One Person
Company (OPC), Small Company, Associate Company, Postal Ballot, Audit Committee,
Independent Director, Director Identity Number (DIN) Corporate Identity Number (CIN) MCA-
21, Online filing of Documents, Online Registration of Company, National Company Law
Tribunal (NCLT), Corporate Governance, Clause 49, CSR, Insider Trading Rating Agencies.

24
Unit-V: Employees State Insurance Act, 1948

Applicability of the Scheme, Definition: Personal Injury, Factory, Manufacturing Process, Wages,
partial and permanent Disablement. ESI Corporation of Dispute and Claims, Benefits.

Unit-VI: Minimum Wages Act, 1948

Objective and Applicability of the Act, Definitions: Employer; Wages; Employee; Fixing
Minimum Rates of Wages; Minimum Rate of Wages; Procedure for Fixing and Revising
Minimum Wages; Advisory Board; Central Advisory Board; Wages in Kind; Inspectors

Unit-VII: Employee’s Compensation Act, 1923

Definition: Dependent , Employer, partial and Total Disablement, Workmen, Injury, Accident,
Employer’s Liability for Compensation, Amount of Compensation, Contracting Commissioner.

Suggest Readings:

1. J.P. Sharma, An Easy Approach to Company and Conpensation Laws, Ane Books Pvt Ltd,
New Delhi.
2. J.P. Sharma, Simplified Approach to Labour Laws, Bharti Law House(P) Ltd, New Delhi.
3. K.L.Malik, Industrial Laws and Labour Laws, Eastern Book company, Luckhnow.
4. S.C. Srivastava, Industrial Relatiions & Labour Laws, Vikas Publishing House (p) Ltd.
5. Companies Act and Corporate Laws, Bharat Laws House Pvt LTd, New Delhi.
6. Company Law Digest, Bharat Law House Pvt Ltd, New Delhi.

25
Paper - Indian Economics Development

Unit-I: Issues in Development and Planning with reference to India

1. Characteristics of underdevelopment countries with special reference to India.

2. Factor of Development: Capital formation (physical and human), role of technology,
sustainability, institutional factors.
3. Issue in Indian Planning, Objective and critical evaluation (Growth, self-rliance,
Employment generation, Inequality reduction, proverty removal modernization and
competitiveness, economic reforms). Saving and investment; Mobilization of internal
and External finances, Centre State financial relation.

Unit-II: Sector Aspects of Indian Economy

1. Industry: Industries Policy pre and post 1991. Relative roles of large and small scale.
Public vs private sector. The role and forms of foreign capital (Foreign Institutional
Capital, Foreign Direct Investment).

2. Foreign Trade: Role and importance of foreign trade in India. The balance of trade and
balance of payments situation.

3. Price: Monetary and Fiscal policies.

Suggested Reading:

1. M.A. Todaro, Economics Develop in the Third World. Addision- Wesley…Chs.1-3.

2. Uma Kapila, “Indian Economics since Independence”. Academic Foundation.
3. Deepashree, Indian Economy, Performance and Policies, Ane Books Pvt. Ltd., New Delhi.
4. Arvind Virmani, Accelerating Growth and Poverty Reduction: A Policy Framework for
India’s Development.
5. Government of India. Economy Survey.
6. Government of India.Five Year Plan.
7. Government of India. Finance Commission.

Note: With regard to each topic listed, due emphasis should be laid on analysis and not mere
description of the relevant problem.

26
Paper - Research Project Paper

B.Com 4th Semester

1. Cost Accounting

2. Income Tax & Auditing

3. Economic Regulation of Domestic and Foreign Exchange Markets

4. International Trade

Paper - Cost Accounting

Objectives:

1. To acquaint the student with basic concepts used in cost accounting and various
methods involved in cost ascertainment systems.
2. To provide the student knowledge about use of costing data for planning, control and
decision making.

Course Contents:

Unit-I

Introduction: meaning, objectives and advantages of cost accounting, difference between cost
accounting and financial accounting. Cost concepts and classifications, cost unit, cost centre,
cost object.

Unit-II

Accounting and Control of Material Cost: Issue of material, Methods of pricing of material
issue- FIFO,LIFO, Weighted Average, Inventory control- concept and techniques like fixing of
stock levels, EOQ, ABC analysis, perpetual & periodic inventory system, Material losses and
their treatment.

27
Unit-III

Accounting and Control of Labour Cost: ime keeping and time booking, concept and treatment
of idle time, over time and labour turnover.

Unit-IV

Overheads: Classification, allocation, apportionment and absorption of overhead. Treatment of

over and under absorption.

Unit-V

Methods of Costing: Job Costing, single output and Contract Costing, process costing (excluding
treatment of work-in-progress, joint and by- products), service costing (Transport Costing).

Unit-VI

Reconciliation of Cost and Financial Accounts

Unit-VII

Marginal Costing: Meaning, Assumptions and uses. Cost-Volume-Profit Analysis, break even
analysis, Decision making areas- products mix, make / Buy, pricing decisions.

Unit-VIII

Budgetary Control: Concept of budget and budgetary control, objectives, merits and
limitations. Fixed and Flexible budgets, Case Budget.

28
Suggested Readings:

1. Jawahar Lal, Cost Accounting, Tata McGraw Hill Publishing Co., New Delhi.
2. B.M. Lal Nigam and I.C. Jain, Cost Accounting, Principles, Methods and Techniques, PHI
Pvt. Ltd, New Delhi.
3. Bhabator Banerjee, “Cost Accounting- Theory and Practice” PHI Pvt. Ltd, New Delhi.
4. H.V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt Ltd, New Delhi.
5. M.N. Arora, Cost Accounting- Principles and Practice, Vikas Publishing House, New Delhi.
6. M.C. Shukla, T.S. Grewal and M.P. Gupta, Cost Accounting, Text and Problems, S.Chand
& Co.Ltd., New Delhi.
7. S.P. Jain and K.L. Narang, Cost Accounting, Principles and methods, Kalyani Publishers,
Jalandhar.
8. S.N. Maheshwari & S.N. Mittal, Cost Accounting, Theory and Problems, Shri Mahabir
Book Depot, New Delhi.

Paper - Income Tax and Auditing

Objective:

(i) To provide basic knowledge and equip students with application of principles and
provisions in Income-tax Act, 1961.

(ii) To provide basic knowledge and equip students with principles of auditing.

Unit I 1.1 Basic concept: Income, person, assessee, assessment year, previous year, gross total
income, total income,agricultural income.

Unit II- Residential status Scope of total income on the basis of residential status Exempted
income under section 10 relevant for individuals

Unit III - Computation of income under different heads Salaries Income from house property
Profits and gains of business or profession (only simple problems)

Capital gains (excluding special cases), Income from other sources excluding sec 2(22)

Unit IV-Total income and tax computation, Income of other persons included in assessor’s total

Income Aggregation of income and set-off and carry forward of losses Deductions from gross
total income (Sec. 80C, 80D,

80E, 80G, 80GG, 80QQB, 80U) Computation of total income and tax liability of

Individuals

29
AUDITING

COURSE CONTENTS:

1. Auditing : Meaning, scope, objects and advantage

2. Types of Audit: Statutory audit, interim audit and continuous audit.
3.
3. The Audit Process:

a) Internal Control, Internal Check (cash sales and payments of wages) and

Internal Audit

a) Audit Programmes

4. Vouching: Cash sales, receipt from debtors, cash purchases, payments to creditors,payment
of wages.

5.Verification of assets and liabilities: Land and building, plant and machinery,investments,
stock intrade,trade debtors, cash in hand, cash at bank, sundry creditors, loans, share capital,
contingent liabilities.

6. Audit of Joint Stock Companies:

a) Company Auditor – appointment, qualification, right, and duties

b) Audit Report – Meanings and Types.

Suggested Readings:

Income Tax:

1. Vinod K. Singhania and Monica Singhania, Students’ Guide to Income Tax, Taxmann

Publications Pvt. Ltd., New Delhi.

2. Girish Ahuja and Dr. Ravi Gupta, Systematic Approach to Income Tax, Bharat Law

House, Delhi.

3. Mahesh Chandra, S.P. Goyal and D.C. Shukla, Income Tax Law and Practice, Pragati

Prakashan, Delhi.

4. B. B. Lal, N Vashisth, Income Tax, Pearson Education

30
Paper - Economic Regulations of Domestic and Foreign Exchange Market

Unit-I Regulation of Domestic markets

1.1 Market Success and Market Failure

Basic functions of government, Market efficiency, Market failure, the meaning & cause,
public policy towards monopoly and competition.

1.2 Foreign Trade Policy and Procedures

Main Features: Served from India Scheme, export promotion council, Vishesh Krishi and
Gram Udyog Yojana, focus market scheme, duty exemption and remission scheme, advance
authorization scheme and DFRC, DEPB, EPCG, etc; EOUs, EHTPs, STPs, BPTs, and SEZs.

Unit-II

2.1 Industries Development Regulation

An overview of current Industrial Policy, Regulatory Mechanism under Industries
Development and Regulation Act., 1951. The Micro, small and Medium Enterprises
Development Act., 2006

2.2 The Consumer Protection Act,1986

Definition:Appropriate Laboratory, Complainant, Complaint, Consumer Manufacturer
Person, Restrictive Trade Practice, Unfair Trade Practice, Bargaining Price. Central Consumer
Protection Council, State Consumer Protection Councils and the District Consumer
Protection Council, Composition and Jurisdiction and the Manner in which complaint shall
be made before the District Forum. Composition, Jurisdiction procedure application to the
national Commission, Appeal provisions.

2.3 The Competition Act,2002

Definition:Acquisition, Agreement, Cartel, Consumer, Enterprise, Goods Person, price,
Service, Trade. Prohibition of agreements, Anti-competitive agreements, Abuse of
Dominant Position, Combination, Regulation of Combinations. Competition Commission of
India. Establishment of Commission, Composition of Commission, Term of office of
chairperson and other Members, Duties, Power and Functions of Commission.

Unit-III Foreign Exchange market & Regulations

3.1 Foreign Exchange market

Balance of payments, Market for Foreign Exchange, Determination of Exchange Rates.

31
3.2 The Foreign Exchange Management Act,1999
Definition: Authorized Person, Capital Account Transaction Currency, Current Account
Transaction, Foreign Exchange, Person, Person Resident in India, Repatriate to India.
Regulation and Management of Foreign Exchange, Dealing in Foreign Exchange, Holding of
Foreign Exchange, Current Account Transactions, Capital Account, Export of Goods and
Services.

Realization and Repatriation of Foreign Exchange, Contravention and Penalties,

Enforcement of the orders of Adjudicating Authority, Adjudication and Appeal.

Suggested Reading:

1. J.P.Sharma, Sunaina Kanojis, Economic Regulations of Domestic And Foreign Exchange

markets, Ane Books Pvt Ltd, New Delhi
2. R.G. Lipsey & K.A. Chrystal- Principles of Economic Oxford University Press.
3. Taxmann’s Students Guide to Economics Laws, Taxman Allied Services Pvt. Ltd, New
Delhi.
4. Taxman’s, Consumer Protection Law Manual with Practice manual, Taxmann Allied
Services Pvt. Ltd., new Delhi.
5. Suresh T. Viswanathan, Law & Practice of Competition Act. 2002, Bharat Law House,
New Delhi.
6. Study Material Economic and Labour Laws(paper-5)
The Institute of Company Secretaries of India.

Paper - International Trade

Unit -I International Trade Theory- Basic and the Gains from Trade

Absolute advantage theory, Law of Comparative advantage, Opportunity Cost Theory

Production Possibility Curve with opportunity costs and relative commodity prices basis and
gains from trade under constant costs, production Possibility Curve with increasing costs,
Community Indifference Curve, Equilibrium in Isolation, Gains from trade with increasing costs,
Gains from exchange and specialization, Offer Curves: Terms of Trade.

Unit -II Factor Endowments and the Heckscher- Ohlin Theory

Assumptions of the theory, Interpretation of Heckscher Ohlin Theorem, General equilibrium

frame work of Heckscher Ohlin Theorem, Diagrammatic presentation of the theory, Factor Price
equalization and income distribution, Leontief Paradox and Factor Reversal.

32
Unit -III International Trade Policy A Tariffs

Definition, Types Partial equilibrium analysis of a tariff, Effects of a tariff on consumer and
producer surplus, Cost and benefit analysis of tariff, Rate of effective protection, General
equilibrium analysis of a tariff in a small and large country, Optimum tariff, Stopler Samuelson
Theorem.

B Non-Tariff Barriers and the New Protectionism

Quota- comparison with tariff, Voluntary Export Restraints, Technical, Administrative and other
regulations, International Cartels, Dumping, Export Subsidies, Strategic trade policies.

Unit -IV World Trade Organization

GATT to WTO, Functions and Principles of WTO, WTO and Developing Countries, Dispute
Settlement Mechanism. Recent Trade Rounds and Position of India.

Suggested Reading

1. Soderston, B.O. and Reed, G, International Economics.

2. Salvatore, D. International Economics.
3. Kindleberger, B.International Economics
4. Srinivasan, T.N. Developing Countries and Multilateral Trading System, OUP, Delhi.
5. Meir, G.M. Leading Issues in Economic Development.
6. Francies Cherunilam,” Intenational Business- Text and Cases”, PHI Pvt. Ltd, New Delhi.
7. V.K. Bhalla, S. Shiva Ramu, International Business, Environment and Management,
Anmol Publications Pvt Ltd, New Delhi.
8. V. Sharan, International Business, Pearson Education, New Delhi.
9. Recent Articles on WTO.

33
B.Com 5th Semester

1. Financial Management

2. Computer Applications in Business

3. Corporate Governance & Business Ethics

4. Industrial Economics

Paper - Financial Management

Objective: To familiarize the student with the elements and tools of financial management.

Course Contents

Unit-I: Introduction

Nature, scope and objectives of financial management. Time value of money. Concept of Risk
and Return (including Capital Asset Pricing Model).

Unit-II: Capital Budgeting Decision

Capital budgeting Process: Estimation of Relevant case flows, Non-discounted and discounted
case flow techniques- Pay back, ARR, NPV, IRR and profitability index Concept and
measurement of cost of capital, Weighted Average Cost of Capital.

Unit-III: Financing Decision

Operating and financial leverage. Capital structure theories-NI, NOI, and MM and traditional
approach. Factors determining capital structure.

34
Unit-IV: Dividend Decision

Relationship between dividend and corporate valuation-Walter model, Gordon Model and MM
hypothesis, Determinants of dividend.

Unit-V: Working Capital Management

Meaning and nature of working capital. Determination of working capital requirement. A brief
overview of cash management, Inventory managements and receivablea management.

Suggested Reading:

1. I.M. Pandey, Financial Management, Vikas Publishing House(P) Ltd.

2. V.K. Bhalla, Financial Management & Policy, Anmol Publications, Delhi.
3. M.Y Khan and P.K Jain, Financial Management, Text and problems, Tata McGraw Hill
New Delhi.
4. Prasanna Chandra, Financial Management Theory and practice, Tata McGraw Hill.
5. J.K Singh, Fundamentals of Financial Management, Dhanpat Rai and Company, Delhi.
6. J.C. Van Horse, Financial Management and Policy prentice Hall of india.
7. H. Levy and M.Sarnat, Principles of Financial Management, Englewood Cliffs, Prentice
Hall.
8. Surender Singh and Rajeev Kaur,”Basic Financial Management”, Mayur Paperbacks, New
Delhi.

Paper - Computer Applications in Business

Objective:

The purpose of this course is to equip the students with fundamental aspect of computers and
communication and their application in commerce.

Course Outline:

1. Introduction to data information, and knowledge and IT. Changing decision making
scenario; quality of information role of IT in information generation and value addition.
2. Computer Hardware and Software: Types of computer system-
micro,mini,mainframe,super. Personal database Management system. Concept of
database management system database design-physical and logical. Data computers its
main component and configuration. Operating system, Application Software.
Programming Language.

35
 3. Internet and World Wide Web: History and future of Internet. Web client and Web-
Server. Web page and website. Domain name system. Www as a marketplace. Client
side programming and server side programming.
4. Desktop Application: important features of word processing, presentation, Graphics and
spreadsheet application software. Statistical Packages for analysis of Variance Multi-
variate analysis, factor, Cluster Discriminant and Regression Analysis.
5. Database Management System: Concept of Database Management system.Database
Design-Physical and Logical. Data bases and tables forms, queries and reports. SQL.
Client Server Architecture, Distributed Database.
6. Fundamentals of Networking and Communication; LAN,MAN.WAN,networking
topologies Data communication. Broad Band Communication, Wireless Mobile
Communication.
7. Management information system: Transaction processing system(TPS) Traditional v/s
contemporary TPS. Decision support (DSS). Expert system.
8. Recent development in computer Application.

Suggested reading:

1. Comer, Douglas E. (2007), the internet book, New Delhi: PHI Learning private limited.
2. Morley, Deborah and Charles S. parker (2007) fundamentals of computers (New Delhi:
learning India Pvt. Ltd.)
3. Leon a. and Leon M., (2002) Fundamentals of information technology, Vikas Software
manuals.
4. Laudon, Kenneth C. and Jane P. Laudon, (2003), Management Information System (New
Delhi: Prentice hall of India).

Paper - CORPORATE GOVERNANCE & BUSINESS ETHICS

UNIT I

Corporate Governance: Meaning, Benefits, Issues, Mechanism, Models of Corporate

Governance, Need of corporate governance , Principles of Corporate Governance, OECD
principles, Code of Corporate Practices, Corporate Governance and the Role of Board (BOD):
Roles & Responsibilities, Construction of Board, Board committees: Constitution & Function.

UNIT II

Regulatory Framework of Corporate Governance in India; SEBI Guidelines, Clause 49 of Listing

Agreement, KM Birla committee. Whistle Blowing, Rating Agencies. Social Responsibility of
Corporates, Corporate Social Reporting. Section 135 of the Company Act 2013. Corporate
Disclosure and Investor Protection in India. Corporate Governance System Worldwide.

36
Unit III

Values impact in Business: Indian Value System and Values, Ethical theories and approaches.
Ethics impact in Business: Ethical Issues in Capitalism and market systems, Ethics and social
responsibility.

UNIT IV

Ethics and marketing, Ethics in finance, Ethics and human resource, Ethics and Information
Technology. Environmental Ethics, Intellectual property rights like designs, patents, trade
marks, copy rights.

Recommended Books

1. A C Fernando, Business ethics-An Indian Perspective, Pearson, 2009

2. A C Fernando, Business ethics and Corporate Governance,Pearson, 2010
3. Manuel G Velasquez, Business ethics: Concepts and Cases, 7 th Edition, Pearson.
Swami (Dr.) Parthasarathy, Corporate Governance, Principles, Mechanisms & Practice,
Biztantra.

Paper - Industrial Economics

Objective:

The objective of the course is to acquaint students of economics concepts as applied to

industrial behaviour. The course makes students capable to analyse and take decision in respect
of a firm’s industry’s operations.

Course Outline:

1. Scope and Methods of Industrial Economics: Objectives of Industrial Economics, Firm,

Industry and Markets.
2. Industrial and market Structure: Pattern of Industrial Structure, Industrial
Independence, structure and performance, determinants of market-structure.
3. Economies of size: Economies of size, vertical and horizontal integration, diversification,
economies of scale and scope. Merger,acquisition and take over,innovation,export led
industrialization.

37
4. Economies of location and spatial structure. Economics of ownership structure.
5. Economics of non-price decision of firm: research and development and innovation: R &
D expenditure decision, financing R & D, Relationship between R & D and valuation,
Economics of R & D, structure of market and R & D transfer of technology.
6. Performance measure: profitability, productivity and capacity utilization, accounting
measure and growth. Perfect and worktable competition.
7. State intervention in private sector, legal and institutional framework, competition
policy, public policy and development of corporate sector.

38
B.Com 6th Semester

1. Marketing Management

2. Business Environment

3. Human Resource Management

4. Business Communication

Paper - Marketing Management

Objective: The objective of this course is to provide basic knowledge of different concepts,
principles, tools and techniques of marketing.

Course Contents:

Unit-1

Introduction: Meaning, nature and scope of marketing; various marketing Philosophies,

modern marketing concept; Marketing mix, marketing management process an overview.

Unit-2

Marketing Environment-macro & micro environmental factors; Consumer buying process;

Factor influencing consumer buying behavior: An overview, Market segmentation meaning,
benefits and benefits and bases of segmentation, Positioning-meaning and importance ,major
bases of positioning a product.

Unit-3

Product: Concept, product classification, major producy decisions, product attributes, branding,
packaging and labeling, after sales services, Product life cycle.

39
Unit-4

Pricing: Significance, Factor affecting price determination, Major pricing methods, Markets
skimming and penetration pricing policies.

UNIT - 5

Distribution: Channels of Distribution-Meaning, importance and Functions; Distribution

Logistics: Meaning, importance and decisions.

Promotion: Meaning and importance; Communication process; promotion mix.

Suggested Readings:

1. Philip Kotler and Gary Armstrong, Principles of Marketing, Prentice Hall of India.

New Delhi.

2. McCarthy and Pereault; Basic Marketing, McGraw Hill.

3. Majaro Simon, The Essence of Marketing, Prentice Hall, New Delhi.

4. Gary Armstrong and Philip Kotler, The Essentials of Marketing, Pearson Education,

New Delhi.

5. Czimkota, Marketing Management, Vikas Publishing House (P) Ltd.

6. Michael Etzel, Bruce J. Walker, and W. J. Stanton, Marketing, McGraw Hill, New

York.

7. Rajan Saxena, Marketing Management, Tata McGraw Hill, Publishing Co., New

Delhi.

40
 BUSINESS ENVIRONMENT

Course Code: B.Com 602

LTP

400

COURSE OBJECTIVE:

The basic objective of this course is to familiarize the students with the nature and dimensions
of evolving business environment in India to influence managerial decisions.

Course Credit: 4 Contact Hours: 40

UNIT I (8 Hours)

Business Environment- Meaning, Importance, Environmental Factors- internal, external, micro

and macro environment, PESTLE & SWOT Analysis. Basic Economic System- Capitalism,
Socialism And Mixed Economy. Recent Economic Trends

UNIT II (8 Hours)

Political Environment: Planning in India- NITI Aayog & Its functions. Industrial Policy: 1991
onwards, Industrial Licensing in India, Essentials of the 3Ds – Democracy, Demography and
Demand in global arena.

UNIT III (8 Hours)

Economic Environment: Indian Financial System - Monetary And Fiscal Policy, Stock Exchange
Of India,

Role of regulatory institutions in Indian financial system – RBI and SEBI,

Foreign Trade and Balance of Payment: FDI policy- Indian industries and sectors

41
UNIT IV (8 Hours)

Legal Environment- Consumer Protection Act, Goods and Services Tax, Competition law and
policy, FEMA, Policy for Small Scale Industries- Government Loan Schemes for Small Business In
India

Make in India – New Initiatives, Corporate social responsibility, E- banking- Types and tools.
Recent advancements in E-banking

UNIT V (8 Hours)
Natural and Technological Environment: Innovation, technological leadership and followership,
sources of technological dynamics, impact of technology on globalization, transfer of
technology, time lags in technology introduction, status of technology adaptation in India.
Special Economic Zone (SEZ). World Trade Organisation (WTO)

Suggested Readings:

1. Shaikh & Saleem - Business Environment (Pearson, 2nd Edition)

2. Francis Cherunilam – Business Environment, Text and Cases (Himalaya Publishing House)

3. Mittal - Business Environment (Excel Books).

4. V. Neelamagam – Business Environment (Vrinda Publications, 2nd Edition)

5. Fernando-Business Environment (Prentice hall)

6. Mishra S K & Puri V K - Economic Environment of Business (Himalaya Publishing House).

7. Paul Justin - Business Environment Text and Cases (Tata Mc Graw Hill)

42
 Paper - Human Resoursce management

Unit-I:

Human Resource Management: Relevance and spectrum, HRD: concept and evolution,

Organization of HR Department, Role, Status and competencies of HR Manager, HR

Policies. Emerging dimensions in HRM like empowerment, diversity etc

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

Unit -III

Training and Development: Concept and importance; identifying training and development

needs; designing training programmes; role specific and competency based training;

evaluating training effectiveness; training process outsourcing; management development

systems; career development

Unit -IV

Performance Appraisal System: nature and objectives; techniques of performance appraisal;

potential appraisal and employee counseling; job changes - transfers and promotions.

Unit -V

Compensation: concept, policies and administration; job evaluation; methods of wage

payments and incentive plans; fringe benefits; performance linked compensation.

Maintenance: employee health and safety; employee welfare; social security; grievance

handling and redressal.

Suggested Readings:

1. S. P. Robbins, Human Resource Management, Prentice Hall of India, New Delhi

2. Iam Beardwell and Len Holden, Human Resource Management, Macmillan, New Delhi

43
 Paper - BUSINESS COMMUNICATION

COMMUNICATION PROCESS: Concept, objectives and importance.

SYSTEMS OF COMMUNICATION: Formal and informal, Barriers to effective communication.

PRINCIPLES OF BUSINESS COMMUNICATION: Planning and execution, conversation, interviews

& discussion, Preparation of oral statements, Effective listening, Telephonic communication.

WRITTEN COMMUNICATION: Guides to effective writing for Business correspondence including

letters, Job applications, memorandum, office orders, reports.

NON-VERBAL COMMUNICATION: Importance and type, cluster and congruency, Kinetics, Vocal
Cues.

MODERN FORMS OF COMMUNICATION: Telex, Fax, Telegram, Teleconferencing, E-mail,

Internet.

PRACTICAL ASPECTS OF BUSINESS COMMUNICATION: Report writing, Public speaking, Seminar

presentation, Interview, Group discussion, Effective listening.

BOOKS RECOMMENDED -

1. Communication Management : Parag Diwan Deep & Deep Publication Pvt. Ltd., New
Delhi.

2. Communication Management : P. Rathnaswamy Theory and Practice, Deep & Deep

Publications Pvt. Ltd., New Delhi.

3. Contemporary Business Communication : Scot Ober Deep & Deep Publications Pvt. Ltd.,
New Delhi.

44
4. Course Duration :

Minimum Duration: 3 Years Maximum Duration: 6 Years

5. Faculty and support staff requirement : 02 full time Faculty of Professor/Assoc./Asst.

Professor level

Procedure for admission, curriculum transaction and evaluation :

A. Admission Procedure:
1. Procedure for Obtaining Admission Form and Prospectus
a. The prospectus containing Admission Form can be obtained in person from :
The Directorate of Distance education, Swami Vivekanand Subharti University,
Subhartipuram, NH-58, Delhi-Haridwar Bypass Road, Meerut or its city office located at
Lokpriya Hospital Complex, Samrat Palace, Garh Road, Meerut on payment of Rs. 125/-
in cash or by demand draft.

b. The Prospectus can also be obtained by post by sending a demand draft of Rs. 175/-
drawn in favour of “SVSU, Distance Education”, payable at Meerut along with a filled
requisite proforma (available at DDE website i.e. www.subhartidde.com) for “Obtaining
the Prospectus and Admission Form” to the Directorate of Distance Education.
2. Submission of Admission Form:
a. An applicant should submit the admission form duly filled with all enclosures completed,
personally or by post, to the Directorate of Distance education, Swami Vivekanand
Subharti University, Subhartipuram, NH-58, Delhi-Haridwar Bypass Road, Meerut-
250005.
b. The application for admission should be submitted along with the following :
i. A demand draft for the course fee (as per fee structure table) drawn in favour of
“SVSU, Distance Education” payable at Meerut.
ii. Duly attested photocopy of Aadhar Card, statement of marks and other relevant
documents/certificated pertaining to the qualifying examination, by a gazetted
officer or Principal of the college from where these were obtained, should be
submitted at the time of admission.
iii. Self attestation of document/s is permissible, if the originals are produced
before the Registrar of Swami Vivekanand Subharti University or Asst.
Director/Deputy Director/Director of Directorate of Distance Education.
iv. 4 recent passport size color photographs should be provided in which 2
photographs should be pasted on the admission form & Enrollment form
accordingly and another two photographs should be attached/stapled with the
form.
c. The learners are advised to check up the eligibility criteria of a course they wish to apply
for, from our website www.subhartidde.com or DDE Prospectus.

3. Admission Procedure -
a. Applications can be sent to the Directorate of Distance Education directly or through its
city office. The applicant’s eligibility will be checked and accordingly he/she shall be
granted admission and an acknowledgement of the receipt of the fee and the
application form shall be issued.

45
 b. An Identity Card, mentioning the enrollment number of the learner, shall be issued
by University as soon as the admission is confirmed. Learners are advised to keep
their Identity Card safely, as it will be required for attending counseling
sessions/PCPs and also for the receipt of study material, mark sheets, Degree etc in
person. In case of loss of Identity Card, a duplicate can be issued on receiving a
written request along with a fee of Rs. 100/-. The Identity Card shall be valid for the
entire duration of the Programme.
c. The University conduct entrance examination twice in a year for admission in MBA
and MCA or any other programme, as may be decided by the University. Learners can
obtain information relating to the entrance examination from the Directorate of
Distance Education or its website www.subhartidde.com. The University may, as an
alternative, consider granting admission on the basis of the score obtained by an
applicant in any central or state level entrance examination for a similar course.

4. Minimum Eligibility and Fee Structure –

1. Minimum Eligibility and Fee Structure for ODL –

Course Duration Annual
Fees Per
Sr. No. Title of Programme Eligibility
Minimum Maximum Year (In
* Rs.)
Bachelor of
10+2 or eq. 3 Years 6 Years
1 Commerce 13300
(B.Com.)

2. Minimum Minimum Eligibility and Fee Structure for OL –

Course Duration Annual

Fees Per
Sr. No. Title of Programme Eligibility
Minimum Maximum Year (In
* Rs.)
Bachelor of
10+2 or eq. 3 Years 6 Years
1 Commerce 20000
(B.Com.)
B. Curriculum transaction and
evaluation :

The University follows the following evaluation

system:
a. Continuous evaluation through personal contact programmes, assignment work,
viva, group discussion and personality development
programmes. b. Semester wise Examination
c. Evaluation of practicals, wherever prescribed
d. Evaluation of professional project report, wherever prescribed
e. A learner shall be declared ‘pass’ at the end of the academic/calendar year, if
he/she secures minimum 40% marks in each subject (including project report,
internship, industry integrated learning and practicals, wherever prescribed)
separately in the Semester wise Examination and the internal assessment. If a
learner fails to secure 40% marks in any subject or in internal assessment,
he/she will still be promoted to the next academic/calendar year, but he/she
will have to appear in back paper for the subject in which he/she has not been
able to obtain the requisite passing marks. The examination for learners giving
back paper in any subject shall be held along with the subsequent examination
for the relevant subject. In case, the learner fails to secure minimum 40%
marks in internal assessment, he/she will have to resubmit the assignments for
evaluation.

Requirement of the laboratory support and Library Resources

:
Resources are available of Library for the learners during PCPs. The University has a rich Central
Library with more than 3.80 lac books, 181 journals (Foreign & Indian), Internet Section of 200 nodes,
Computer Centres, Museum, Instrumentation (USIC) workshop, Student’s Guest House, etc.

The resources for laboratory also available as per the need of the
programme.

Cost estimate of the programme and the provisions :

a. Cost estimate: Approx. Rs. 2,388,302.75/-

(The cost estimate may vary depending upon the no. of students enrolled)

b. Provisions: Swami Vivekanand Subharti University

Quality assurance mechanism and expected programme outcomes :

In accordance to the UGC Guidelines, the University has established an Internal Quality
Assurance Cell, as per ordinance no. VI (1), dated 11.02.2009, to instill a momentum of quality
consciousness amongst its all Institutions including Directorate of Distance Education, aiming
for continuous improvement.
1. The cell holds various events regularly and maintain the documentation of the various
programmes/activities leading to quality improvement.
2. The cell is responsible for incorporating various new changes/developments regarding
up-gradation of learning material and spreading awareness of Quality Culture in the
various institutions of the University.
3. The cell also prepares ‘Annual Quality Assurance Report (AQAR)’ as per the laid
guidelines and parameters.

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