Merged PDF

University of Mumbai
Revised Syllabus
and
Question Paper Pattern
of Courses of
B.Com. Programme
First Year
Semester I and II
Under Choice Based Credit, Grading

and Semester System
(To be implemented from Academic Year- 2016-2017)
Faculty of Commerce
IDOL is offering only those elective courses which are highlighted.

The elective courses which are strike off are not offered.
Faculty of Commerce, University of Mumbai1 | P a g e
B.Com. Programme
Under Choice Based Credit, Grading and Semester System
Course Structure
F.Y.B.Com.
No. of No. of
Semester I Credits Semester II Credits
Courses Courses
1 Elective Courses (EC) 1 Elective Courses (EC)
1A Discipline Specific Elective(DSE)Courses 1A Discipline Specific Elective(DSE)Courses
1 Accountancy and Financial 03 1 Accountancy and Financial 03
Management I Management II
1B Discipline Related Elective(DRE)Courses 1B Discipline Related Elective(DRE)Courses
2 Commerce I 03 2 Commerce II 03
3 Business Economics I 03 3 Business Economics II 03
2 Ability Enhancement Courses (AEC) 2 Ability Enhancement Courses (AEC)

Ability Enhancement Compulsory Ability Enhancement Compulsory
2A 2A
Courses (AECC) Courses (AECC)
4 Business Communication I 03 4 Business Communication II 03
5 Environmental Studies I 03 5 Environmental Studies II 03
2B *Skill Enhancement Courses (SEC) 2B **Skill Enhancement Courses (SEC)

6 Any one course from the 02 6 Any one course from the 02
following list of the courses following list of the courses
3 Core Courses (CC) 3 Core Courses (CC)
7 Mathematical and Statistical 03 7 Mathematical and Statistical 03
Techniques I Techniques II
Total Credits 20 Total Credits 20
*List of Skill Enhancement Courses (SEC) **List of Skill Enhancement Courses (SEC)
for Semester I (Any One) for Semester II (Any One)
1 Foundation Course - I 1 Foundation Course - II
2 Foundation Course in NSS - I 2 Foundation Course in NSS - II
3 Foundation Course in NCC - I 3 Foundation Course in NCC - II
4 Foundation Course in Physical Education - I 4 Foundation Course in Physical Education - II
Note: Course selected in Semester I will continue in Semester II

B.Com. Programme
Course Structure
Semester I
No. of
Semester I Credits
Courses
1 Elective Courses (EC)
1A Discipline Specific Elective(DSE)Courses
1 Accountancy and Financial Management I 03
1B Discipline Related Elective(DRE)Courses

2 Commerce I 03
3 Business Economics I 03
2 Ability Enhancement Courses (AEC)

2A Ability Enhancement Compulsory Courses (AECC)
4 Business Communication I 03
5 Environmental Studies I 03
2B *Skill Enhancement Courses (SEC)

6 Any one course from the following list of the 02
courses
3 Core Courses (CC)
7 Mathematical and Statistical Techniques I 03
Total Credits 20
*List of Skill Enhancement Courses (SEC)

for Semester I (Any One)
1 Foundation Course - I
2 Foundation Course in NSS - I
3 Foundation Course in NCC - I
4 Foundation Course in Physical Education - I

Revised Syllabus of Courses of B.Com. Programme at Semester I
with Effect from the Academic Year 2016-2017
Elective Courses (EC)

Discipline Specific Elective(DSE) Courses
1.Accountancy and Financial Management I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Accounting standards issued by ICAI and Inventory valuation 15
2 Final Accounts 15
3 Departmental Accounts 15
4 Accounting for Hire Purchase 15
Total 60

Sr. No. Modules / Units
1 Accounting standards issued by ICAI and Inventory valuation
Accountingstandards:
Concepts,benefits,proceduresforissueofaccountingstandardsVariousAS :
AS – 1: Disclosure of Accounting Policies
Purpose, AreasofPolicies, DisclosureofPolicies,DisclosureofChangeinPolicies,
Illustrations
AS–2:Valuationof Inventories (Stock)
Meaning,Definition, Applicability,MeasurementofInventory,
DisclosureinFinalAccount, ExplanationwithIllustrations.
AS – 9: Revenue Recognition
MeaningandScope, Transactionsexcluded,SaleofGoods,RenderingofServices,
EffectsofUncertainties, Disclosure, Illustrations.
Inventory Valuation
Meaning of inventories Cost for inventory valuation
Inventory systems : Periodic Inventory system and Perpetual Inventory System
Valuation: Meaning and importance
Methods of Stock Valuation as per AS – 2 :
FIFO and Weighted Average Method Computation of valuation of inventory as
on balance sheet date:If inventory is taken on a date after the balance sheet or
before the balance sheet
2 Final Accounts
Expenditure: Capital, Revenue
Receipts: Capital, Revenue
Adjustment and Closing Entries
Final accounts of Manufacturing concerns (Proprietary Firm)
3 Departmental Accounts
Meaning
Basis of Allocation of Expenses and Incomes/Receipts
Inter Departmental Transfer : at Cost Price and Invoice Price Stock Reserve
Departmental Trading and Profit & Loss Account and Balance Sheet
4 Accounting for Hire Purchase
Meaning Calculation of interest
Accounting for hire purchase transactions by asset purchase method based on full
cash price
Journal entries, ledger accounts and disclosure in balance sheet for hirer and
vendor(excluding default, repossession and calculation of cash price)

Elective Courses (EC)-

Discipline Related Elective (DRE) Courses
2.Commerce I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Business 12
2 Business Environment 11
3 Project Planning 12
4 Entrepreneurship 10
Total 45

1 Business
Introduction:Concept, Functions, Scope andSignificance of business. Traditional
and Modern Concept of business.
Objectives of Business:Steps in setting business objectives, classification of
business objectives,Reconciliation of Economic and Social Objectives.
New Trends in Business: Impact of Liberalization,Privatization and
Globalization,Strategy alternatives in thechanging scenario, Restructuring and
turnaround strategies
2 Business Environment
Introduction:Concept and Importance of business environment, Inter-
relationship between Business and Environment
Constituents of Business Environment:Internal and External Environment,
Educational Environment and its impact,International Environment – Current
Trends in the World, International Trading Environment – WTO and Trading Blocs
and their impact on Indian Business.
3 Project Planning
Introduction:Business Planning Process; Concept and importance ofProject
Planning; Project Report; feasibility Study types and its importance
Business Unit Promotion:Concept and Stages of Business Unit Promotion,
Location – Factors determining location, and Role of Government in Promotion.
Statutory Requirements in Promoting Business Unit:Licensing and Registration
procedure, Filling returns and other documents, Other important legal provisions
4 Entrepreneurship
Introduction: Concept and importance ofentrepreneurship, factorsContributing to
Growth ofEntrepreneurship,Entrepreneur and Manager,Entrepreneur and
Intrapreneur
The Entrepreneurs:Types of Entrepreneurs,Competencies ofan
Entrepreneur,Entrepreneurship Training andDevelopment centers in
India.Incentives to Entrepreneurs inIndia.
Women Entrepreneurs: Problems and Promotion.


Discipline Related Elective (DRE) Courses
3.Business Economics I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction 10
2 Demand Analysis 15
3 Supply and Production Decisions 10
4 Cost of Production 10
Total 45

1 Introduction
Scope and Importance of Business Economics - basic tools- Opportunity Cost
principle- Incremental and Marginal Concepts. Basic economic relations -
functional relations: equations- Total, Average and Marginal relations- use of
Marginal analysis in decision making,
The basics of market demand, market supply and equilibrium price- shifts in the
demand and supply curves and equilibrium
2 Demand Analysis
Demand Function - nature of demand curve under different markets
Meaning, significance, types and measurement of elasticity of demand (Price,
income cross and promotional)- relationship between elasticity of demand and
revenue concepts
Demand estimation and forecasting: Meaning and significance - methods of
demand estimation : survey and statistical methods ( numerical illustrations on
trend analysis and simple linear regression)
3 Supply and Production Decisions
Production function: short run analysis with Law of Variable Proportions-
Production function with two variable inputs- isoquants, ridge lines and least cost
combination of inputs- Long run production function and Laws of Returns to Scale
- expansion path - Economies and diseconomies of Scale and economies of scope
4 Cost of Production
Cost concepts: Accounting cost and economic cost, implicit and explicit cost,
social and private cost, historical cost and replacement cost, sunk cost and
incremental cost -fixed and variable cost - total, average and marginal cost - Cost
Output Relationship in the Short Run and Long Run (hypothetical numerical
problems to be discussed)
Extensions of cost analysis: cost reduction through experience - LAC and Learning
curve - Break even analysis (with business applications)

Ability Enhancement Courses (AEC)
4. Business Communication I
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Theory of Communication 10
2 Obstacles to Communication in Business World 10
3 Business Correspondence 12
4 Language and Writing Skills 13
Total 45
Note:
One tutorial per batch per week in addition to number of lectures stated above
(Batch size as per the University norms)

1 Theory of Communication
Concept of Communication:Meaning, Definition, Process, Need,
FeedbackEmergence of Communication as a key concept in the Corporate and
Global worldImpact of technological advancements on Communication
Channels and Objectives of Communication:Channels-
Formal and Informal- Vertical, Horizontal, Diagonal, Grapevine
Objectives of Communication: Information, Advice, Order and Instruction,
Persuasion, Motivation, Education,Warning, and Boosting the Morale of
Employees(A brief introduction to these objectives to be given)
Methods and Modes of Communication:
Methods: Verbal and Nonverbal, Characteristics of Verbal Communication
Characteristics of Non-verbal Communication, Business Etiquette
Modes: Telephone and SMS Communication 3 (General introduction to Telegram
to be given) Facsimile Communication [Fax]
Computers and E- communication Video and Satellite Conferencing
2 Obstacles to Communication in Business World
Problems in Communication /Barriers to Communication:
Physical/ Semantic/Language / Socio-Cultural / Psychological / Barriers, Ways to
Overcome these Barriers
Listening: Importance of Listening Skills, Cultivating good Listening Skills – 4
Introduction to Business Ethics:
Concept and Interpretation, Importance of Business Ethics, Personal Integrity at
the workplace, Business Ethics and media, Computer Ethics, Corporate Social
Responsibility
Teachers can adopt a case study approach and address issues such as the
following so as to orient and sensitize the student community to actual business
practices:
Surrogate Advertising, Patents and Intellectual Property Rights, Dumping of
Medical/E-waste,
Human Rights Violations and Discrimination on the basis of gender, race, caste,
religion, appearance and sexual orientation at the workplace
Piracy, Insurance, Child Labour
3 Business Correspondence
Theory of Business Letter Writing:
Parts, Structure, Layouts—Full Block, Modified Block, Semi - Block Principles of
Effective Letter Writing, Principles of effective Email Writing,
Personnel Correspondence:
Statement of Purpose, Job Application Letter and Resume, Letter of Acceptance of
Job Offer, Letter of Resignation
[Letter of Appointment, Promotion and Termination, Letter of Recommendation
(to be taught but not to be tested in the examination)]

4 Language and Writing Skills
Commercial Terms used in Business Communication
Paragraph Writing:
Developing an idea, using appropriate linking devices, etc
Cohesion and Coherence, self-editing, etc [Interpretation of technical data,
Composition on a given situation, a short informal report etc.]
Activities
Listening Comprehension
Remedial Teaching
Speaking Skills: Presenting a News Item, Dialogue and Speeches
Paragraph Writing: Preparation of the first draft, Revision and Self – Editing,
Rules of spelling.
Reading Comprehension: Analysis of texts from the fields of Commerce and
Management

5.Environmental Studies I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Environment and Ecosystem 13
2 Natural Resources and Sustainable Development 13
3 Populations and Emerging Issues of Development 13
4 Urbanisation and Environment 13
5 Reading of Thematic Maps and Map Filling 08
Total 60

1 Environment and Ecosystem
Environment: Meaning, definition, scope and its components; concept of an
ecosystem : definition, Characteristics, components and types, functioning and
structure; Food Chain and Food Web- Ecological Pyramids - Man and environment
relationship; Importance and scope of Environmental Studies.
2 Natural Resources and Sustainable Development
Meaning and definitions ; Classification and types of resources, factors influencing
resource; Resource conservation- meaning and methods- l and non-conventional
resources, problems associated with and management of water, forest and energy
resources- resource utilization and sustainable development
3 Populations and Emerging Issues of Development
Population explosion in the world and in India and arising concerns- Demographic
Transition Theory - pattern of population growth in the world and in India and
associated problems - Measures taken to control population growth in India;
Human population and environement- Environment and Human Health – Human
Development Index – The World Happiness Index
4 Urbanisation and Environment
Concept of Urbanisation– Problems of migration and urban environment-
changing landuse, crowding and stress on urban resources, degradation of air and
water, loss of soil cover impact on biodiversity, Urban heat islands – Emerging
Smart Cities and safe cities in India - Sustainable Cities
5 Reading of Thematic Maps and Map Filling
Reading of Thematic Maps(4 Lectures)
Located bars, Circles, Pie charts, Isopleths, Choroplethand Flow map, Pictograms -
Only reading and interpretation.
Map Filling: (4 Lectures)
Map filling of World (Environmentally significant features) using point, line and
polygon segment.
Concept and Calculation of Ecological Footprint

Skill Enhancement Courses (SEC)
6. Foundation Course - I
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Overview of Indian Society 05
2 Concept of Disparity- 1 10
3 Concept of Disparity-2 10
4 The Indian Constitution 10
5 Significant Aspects of Political Processes 10
Total 45

1 Overview of Indian Society
Understand the multi-cultural diversity of Indian society through its demographic
composition: population distribution according to religion, caste, and gender;
Appreciate the concept of linguistic diversity in relation to the Indian situation;
Understand regional variations according to rural, urban and tribal characteristics;
Understanding the concept of diversity as difference
2 Concept of Disparity- 1
Understand the concept of disparity as arising out of stratification and inequality;
Explore the disparities arising out of gender with special reference to violence
against women, female foeticide (declining sex ratio), and portrayal of women in
media;Appreciate the inequalities faced by people with disabilities and
understand the issues of people with physical and mental disabilities
3 Concept of Disparity-2
Examine inequalities manifested due to the caste system and inter-group conflicts
arising thereof; Understand inter-group conflicts arising out of communalism;
Examine the causes and effects of conflicts arising out of regionalism and linguistic
differences
4 The Indian Constitution
Philosophy of the Constitution as set out in the Preamble; The structure of the
Constitution-the Preamble, Main Body and Schedules; Fundamental Duties of the
Indian Citizen; tolerance, peace and communal harmony as crucial values in
strengthening the social fabric of Indian society; Basic features of the Constitution
5 Significant Aspects of Political Processes
The party system in Indian politics; Local self-government in urban and rural areas;
the 73rd and 74th Amendments and their implications for inclusive politics; Role
and significance of women in politics
Topics for Project Guidance: Growing Social Problems in India:

Substance abuse- impact on youth & challenges for the future
HIV/AIDS- awareness, prevention, treatment and services
Problems of the elderly- causes, implications and response
Issue of child labour- magnitude, causes, effects and response
Child abuse- effects and ways to prevent
Trafficking of women- causes, effects and response
Note:
Out of the 45 lectures allotted for 5 units for Semester I, about 15 lectures may be allotted
for project guidance

Core Courses (CC)
7.Mathematical and Statistical Techniques I
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Shares and Mutual Funds 15
Permutation, Combination and Linear

2 15
Programming Problems
3 Summarization Measures 15
4 Elementary Probability Theory 15
5 Decision Theory 15
Total 75
Note:

1 Shares and Mutual Funds
Shares: Concept of share, face value, market value, dividend, equity shares,
preferential shares, bonus shares. Simple examples.
Mutual Funds:Simple problems on calculation of Net income after considering
entry load, dividend, change in Net Asset Value (N.A.V.) and exit load.
Averaging of price under the Systematic Investment Plan (S.I.P.)
2 Permutation, Combination and Linear Programming Problems
Permutation and Combination: Factorial Notation, Fundamental principle of
counting, Permutation as arrangement, Simple examples, combination as
selection, Simple examples, Relation between nC randnP r Examples on
commercial application of permutation and combination
Linear Programming Problem:Sketching of graphs of (i) linear equation Ax +
By + C= 0 (ii) linear inequalities. Mathematical Formulation of Linear
Programming Problems upto 3 variables. Solution of Linear Programming
Problems using graphical method up to two variables.
3 Summarization Measures
Measures of Central Tendencies: Definition of Average, Types of Averages:
Arithmetic Mean, Median, and Mode for grouped as well as ungrouped data.
Quartiles, Deciles and Percentiles. Using Ogive locate median and Quartiles.
Using Histogram locate mode. Combined and Weighted mean.
Measures of Dispersions: Concept and idea of dispersion. Various measures
Range, Quartile Deviation, Mean Deviation, Standard Deviation, Variance,
Combined Variance.
4 Elementary Probability Theory
Probability Theory: Concept of random experiment/trial and possible
outcomes; Sample Space and Discrete Sample Space; Events their types,
Algebra of Events, Mutually Exclusive and Exhaustive Events, Complimentary
events.Classical definition of Probability, Addition theorem (without
proof), conditional probability.Independence of Events: P( A B ) = P(A) P(B).
Simple examples.
Random Variable: Probability distribution of a discrete random variable;
Expectation and Variance of random variable, simple examples on probability
distributions.
5 Decision Theory
Decision making situation, Decision maker, Courses of Action, States of Nature,
Pay-off and Pay-off matrix; Decision making under uncertainty, Maximin,
Maximax, Minimax regret and Laplace criteria; simple examples to find optimum
decision. Formulation of Payoff Matrix. Decision making under Risk, Expected
Monetary Value (EMV); Decision Tree; Simple Examples based on EMV. Expected
Opportunity Loss (EOL), simple examples based on EOL.

B.Com. Programme
Course Structure
Semester II
No. of
Semester II Credits
Courses
1A Discipline Specific Elective(DSE)Courses
1 Accountancy and Financial Management II 03
1B Discipline Related Elective(DRE)Courses

2 Commerce II 03
3 Business Economics II 03

2A Ability Enhancement Compulsory Courses (AECC)
4 Business Communication II 03
5 Environmental Studies II 03
2B **Skill Enhancement Courses (SEC)

6 Any one course from the following list of the courses 02
3 Core Courses (CC)

7 Mathematical and Statistical Techniques II 03
Total Credits 20
*List of Skill Enhancement Courses (SEC)

for Semester II (Any One)
1 Foundation Course - II
2 Foundation Course in NSS - II
3 Foundation Course in NCC - II
4 Foundation Course in Physical Education - II

Revised Syllabus of Courses of B.Com. Programme at Semester II

Discipline Specific Elective(DSE) Courses
1.Accountancy and Financial Management II
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Accounting from Incomplete Records 15
2 Consignment Accounts 15
3 Branch Accounts 15
4 Fire Insurance Claim 15
Total 60

1 Accounting from Incomplete Records
Introduction
Problems on preparation of final accounts of Proprietary Trading Concern
(conversion method)
2 Consignment Accounts
Accounting for consignment transactions Valuation of stock
Invoicing of goods at higher price(excluding overriding commission,
normal/abnormal losses)
3 Branch Accounts
Meaning/ Classification of branch
Accounting for Dependent Branch not maintaining full books: Debtors
methodStock and debtors method
4 Fire Insurance Claim
Computation of Loss of Stock by Fire
Ascertainment of Claim as per the Insurance Policy
Exclude: Loss of Profit and Consequential Loss


Discipline Related Elective(DRE) Courses
2. Commerce II
Modules at a Glance
Sr. No. of
Modules
No. Lectures
1 Concept of Services 12
2 Retailing 12
3 Recent Trends in Service Sector 10
4 E-Commerce 11
Total 45

1 Concept of Services
Introduction:Meaning, Characteristics, Scope and Classification of Services –
Importance of service sector in the Indian
Marketing Mix Services: Consumer expectations, Services Mix, - Product, Place,
Price, Promotion, Process of Services delivery, Physical evidence and people
Service Strategies:Market research and Service development cycle, Managing
demand and capacity, opportunities and challenges in service sector.
2 Retailing
Introduction:Concept of organized and unorganized retailing , Trends in retailing,
growth of organized retailing in India, Survival strategies for unorganized Retailers
Retail Format: Store format, Non – Store format, Store Planning, design and
layout
Retail Scenario: Retail Scenario in India and Global context – Prospects and
Challenges in India.Mall Management – RetailFranchising. FDI in Retailing, Careers
in Retailing
3 Recent Trends in Service Sector
ITES Sector: Concept and scope of BPO, KPO, LPO and ERP.
Banking and Insurance Sector: ATM, Debit & Credit Cards, Internet Banking –
Opening of Insurance sector for private players, FDI and its impact on Banking and
Insurance Sector in India
Logistics: Net working – Importance – Challenges
4 E-Commerce
Introduction: Meaning, Features, Functions andScope of E-Commerce-Importance
andLimitations of E-Commerce
Types of E-Commerce:Basic ideas and Major activities of B2C,B2B, C2C.
Present status of E-Commerce in India:Transition to E-Commerce in India, E-
Transition Challenges for Indian Corporates; on-line Marketing Research.


Discipline Related Elective(DRE) Courses
3. Business Economics II
Modules at a Glance
Sr. Modules No. of
No. Lectures
Market structure: Perfect competition and
1 10
Monopoly
Pricing and Output Decisions under Imperfect
2 15
Competition
3 Pricing Practices 10
4 Evaluating Capital Projects 10
Total 45

1 Market structure: Perfect competition and Monopoly
Perfect competition and Monopoly models as two extreme cases - profit
maximisation and the competitive firm’s supply curve - Short run and long run
equilibrium of a firm and of industry - monopoly - Sources of monopoly power
– short run and long- run equilibrium of a firm under Monopoly
2 Pricing and Output Decisions under Imperfect Competition
Monopolistic competition: competitive and monopolistic elements of
monopolistic competition - equilibrium of a firm under monopolistic
competition, monopolistic competition verses perfect competition- excess
capacity and inefficiency - debate over role of advertising ( topics to be taught
using case studies from real life examples)
Oligopolistic markets: key attributes of oligopoly - Collusive and non collusive
oligopoly market - Price rigidity - Cartels and price leadership models (with
practical examples)
3 Pricing Practices
Cost oriented pricing methods: cost – plus (full cost) pricing, marginal cost
pricing, Mark up pricing, discriminating pricing, multiple – product pricing -
transfer pricing (case studies on how pricing methods are used in business
world)
4 Evaluating Capital Projects
Meaning and importance of capital budgeting- steps in capital budgeting -
+Techniques of Investment appraisal: Payback Period Method, Net Present
Value Method, and Internal Rate of Return Method (with numerical examples)

4.Business Communication II
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Presentation Skills 10
2 Group Communication 15
3 Business Correspondence 10
4 Language and Writing Skills 10
Total 45
Note:

1 Presentation Skills
Presentations: (to be tested in tutorials only) 4 Principles of Effective
Presentation
Effective use of OHP
Effective use of Transparencies
How to make a Power-Point Presentation
2 Group Communication
Interviews:Group Discussion Preparing for an Interview, Types of Interviews –
Selection, Appraisal, Grievance, Exit
Meetings:Need and Importance of Meetings, Conduct of Meeting and Group
Dynamics Role of the Chairperson, Role of the Participants, Drafting of Notice,
Agenda and Resolutions
Conference:Meaning and Importance of Conference Organizing a Conference
Modern Methods: Video and Tele – Conferencing
Public Relations: Meaning, Functions of PR Department, External and Internal
Measures of PR
3 Business Correspondence
Trade Letters: Order, Credit and Status Enquiry, Collection (just a brief
introduction to be given)
Only following to be taught in detail:-
Letters of Inquiry, Letters of Complaints, Claims, Adjustments Sales Letters,
promotional leaflets and fliers Consumer Grievance Letters, Letters under Right to
Information (RTI) Act
[Teachers must provide the students with theoretical constructs wherever
necessary in order to create awareness. However students should not be tested
on the theory.]
4 Language and Writing Skills
Reports: Parts, Types, Feasibility Reports, Investigative Reports
Summarisation: Identification of main and supporting/sub points Presenting
these in a cohesive manner
Tutorial Activities:
Presentations, Group Discussion, Mock Interviews, Mock Meetings / Conferences, Book
Reviews/Summarization, Reading Comprehension: Analysis of texts from the field of
Literature
[Suggested Books for Book Reviews: Books from the fields of Management, Finance, and
Literature Like – Sun Tzu :The Art of War, Eliyahu M. Goldratt : The Goal , Eliyahu M.
Goldratt: It’s Not Luck , Spencer Johnson: Who Moved My Cheese, Stephen Lundin, Ph.D,
Harry Paul, John Christen: Fish, ChetanBhagat One Night At A Call Center, ChetanBhagat My
Three Mistakes , ArindamChoudhary: Count Your Chickens Before They Hatch ,Stephen Covey
:Seven Habits of Successful People, George Orwell: Animal Farm, Dr. Abdul Kalam: Wings of
Fire ]
[N.B.: The above list is only indicative and not prescriptive.]

4.Environmental Studies II
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Solid Waste Management for Sustainable Society
2 Agriculture and Industrial Development
3 Tourism and Environment
4 Environmental Movements and Management
5 Map Filling
Total 60

1 Solid Waste Management for Sustainable Society
Classification of solid wastes – Types and Sources of Solid Waste ; Effects of Solid
Waste Pollution- Health hazards, Environmental Impacts; Solid Waste
Management – solid waste management in Mumbai- Schemes and initiatives run
by MCGM – role of citizens in waste management in Mumbai
2 Agriculture and Industrial Development
Environmental Problems Associated with Agriculture: Loss of Productivity, Land
Degradation ,desertification - Uneven Food Production – Hunger, Malnutrition
and Food Security – Sustainable Agricultural practices
Environmental Problems Associated with Industries – pollution -Global warming,
Ozone Layer Depletion , Acid rain, - Sustainable Industrial practices – Green
Business and Green Consumerism, Corporate Social Responsibility
3 Tourism and Environment
Tourism: Meaning, Nature, Scope and importance –Typology of tourism-
classification; Tourism potentials in India and challenges before India; New
Tourism Policy of India; Consequences of tourism : Positive and Negative Impacts
on Economy, Culture and environment- Ecotourism
4 Environmental Movements and Management
Environmental movements in India: Save Narmada Movement, Chipko
Movement, Appiko Movement, Save Western Ghat and Save Jaitapur;
Environmental Management: Concept, need and relevance; Concept of ISO 14000
and 16000; Concept of Carbon Bank and Carbon Credit.EIA - Environment
Protection Acts – Concept and components of Geospatial Technology-
Applications of GST in Environmental Management.
5 Map Filling
Map filling of Konkan and Mumbai (Environmentally significant features and GST
centers) using point, line and polygon segment.
Concept and Calculation of Environmental Performance Index (EPI)

Skill Enhancement Courses (SEC)
6. Foundation Course - II
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Globalisation and Indian Society 07
2 Human Rights 10
3 Ecology 10
4 Understanding Stress and Conflict 10
5 Managing Stress and Conflict in Contemporary Society 08
Total 45

Sr. No Modules /Units
1 Globalisation and Indian Society

Understanding the concepts of liberalization, privatization and globalization;Growth
of information technology and communication and its impact manifested in
everyday life; Impact of globalization on industry: changes in employment and
increasing migration; Changes in agrarian sector due to globalization; rise in
corporate farming and increase in farmers’ suicides.
2 Human Rights
Concept of Human Rights; origin and evolution of the concept; The Universal
Declaration of Human Rights;Human Rights constituents with special reference to
Fundamental Rights stated in the Constitution
3 Ecology
Importance of Environment Studies in the current developmental context;
Understanding concepts of Environment, Ecology and their interconnectedness;
Environment as natural capital and connection to quality of human life;
Environmental Degradation- causes and impact on human life;Sustainable
development- concept and components; poverty and environment
4 Understanding Stress and Conflict
Causes of stress and conflict in individuals and society; Agents of socialization and
the role played by them in developing the individual; Significance of values, ethics
and prejudices in developing the individual; Stereotyping and prejudice as
significant factors in causing conflicts in society. Aggression and violence as the
public expression of conflict
5 Managing Stress and Conflict in Contemporary Society
Types of conflicts and use of coping mechanisms for managing individual stress;
Maslow’s theory of self-actualisation;Different methods of responding to conflicts in
society; Conflict-resolution and efforts towards building peace and harmony in
society

Core Courses (CC)
7.Mathematical and Statistical Techniques II
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Functions, Derivatives and Their Applications 15
2 Interest and Annuity 15
3 Bivariate Linear Correlation and Regression 15
4 Time series and Index Numbers 15
5 Elementary Probability Distributions 15
Total 75
Note:

1 Functions, Derivatives and Their Applications
Concept of real functions: Constant function, linear function, xn,ex,ax,logx.

Demand, Supply, Total Revenue, Average Revenue, Total cost, Average cost and
Profit function. Equilibrium Point, Break-even point.
Derivative of functions:
Derivative as rate measure, Derivative of xn,ex,ax,logx.
Rules of derivatives: Scalar multiplication, sum, difference, product, quotient
(Statements only), Simple problems. Second order derivatives.
Applications: Marginal Cost, Marginal Revenue, Elasticity of Demand. Maxima
and Minima for functions in Economics and Commerce.
(Examination Questions on this unit should be application oriented only.)
2 Interest and Annuity
Interest: Simple Interest, Compound Interest (Nominal& Effective Rate of
Interest), Calculations involving upto 4 time periods.
Annuity: Annuity Immediate and its Present value, Future value. Equated Monthly
Installments (EMI) using reducing balance method & amortization of loans. Stated
Annual Rate & Affective Annual Rate Perpetuity and its present value. Simple
problems involving up to 4 time periods.
3 Bivariate Linear Correlation and Regression
Correlation Analysis: Meaning, Types of Correlation,Determinationof Correlation:
Scatter diagram, Karl Pearson’s method of Correlation Coefficient (excluding
Bivariate Frequency Distribution Table) and Spearman’s Rank Correlation
Coefficient.
Regression Analysis: Meaning, Concept of Regression equations, Slope of the
Regression Line and its interpretation. Regression Coefficients (excluding Bivariate
Frequency Distribution Table), Relationship between Coefficient of Correlation
and Regression Coefficients , Finding the equations of Regression lines by method
of Least Squares.
4 Time series and Index Numbers
Time series: Concepts and components of a time series. Representation of trend
by Freehand Curve Method, Estimation of Trend using Moving Average Method
and Least Squares Method (Linear Trend only ). Estimation of Seasonal
Component using Simple Arithmetic Mean for Additive Model only (For Trend free
data only). Concept of Forecasting using Least Squares Method.
Index Numbers: Concept and usage of Index numbers, Types of Index numbers,
Aggregate and Relative Index Numbers, Lasperye’s, Paasche’s, Dorbisch-Bowley’s,
Marshall-Edgeworth and Fisher’s ideal index numbers, Test of Consistency: Time
Reversal Test and Factor Reversal Test. Chain Base Index Nos. Shifting of Base
year. Cost of Living Index Numbers, Concept of Real Income, Concept of
Wholesale Price Index Number. (Examples on missing values should not be taken)

5 Elementary Probability Distributions
Probability Distributions:
Discrete Probability Distribution: Binomial, Poisson (Properties and
applications only, no derivations are expected)
Continuous Probability distribution: Normal Distribution. (Properties and
applications only, no derivations are expected)
Tutorial:
Two tutorials to be conducted on each unit i.e. 10 tutorials per semester. At the end of each
semester one Tutorial assignment of 10 marks should be given.

Revised Syllabus
and
of Courses of
Bachelor of Commerce Programme
Second Year
Semester III and IV
Under Choice Based Credit, Grading and
Semester System
To be implemented from Academic Year 2017-2018
Faculty of Commerce
IDOL is offering only those elective courses which are highlighted.
The elective courses which are strike off are not offered.
Faculty of Commerce, University of Mumbai 1|Page

S.Y.B.Com
No. of No. of
Semester III Credits Semester IV Credits
Courses Courses
1A Discipline Specific Elective(DSE) Courses 1A Discipline Specific Elective(DSE) Courses
1Aa Discipline Specific Elective(DSE) Courses 1Aa Discipline Specific Elective(DSE) Courses
1 Accountancy and Financial 03 1 Accountancy and Financial 03
Management III Management IV
1Ab Discipline Specific Elective(DSE) Courses 1Ab Discipline Specific Elective(DSE) Courses
2 *Any one course from the 03 2 *Any one course from the 03
1B Discipline Related Elective(DRE) Courses 1B Discipline Related Elective(DRE) Courses
3 Commerce III 03 3 Commerce IV 03
4 Business Economics III 03 4 Business Economics IV 03

2A *Skill Enhancement Courses (SEC) 2A **Skill Enhancement Courses (SEC)
Group A Group A
5 *Any one course from the 03 5 *Any one course from the 03
2B *Skill Enhancement Courses (SEC) 2B **Skill Enhancement Courses (SEC)
Group B Group B
6 Any one course from the 02 6 Any one course from the 02
3 Core Courses (CC) 3 Core Courses (CC)
7 Business Law I 03 7 Business Law II 03
1Ab *List of Discipline Specific Elective (DSE) 1Ab *List of Discipline Specific Elective(DSE)
Courses for Semester III (Any One) Courses for Semester IV (Any One)
1 Financial Accounting and Auditing - 1 Financial Accounting and Auditing - Auditing
Introduction to Management Accounting
2 Business Management - Marketing 2 Business Management- Marketing
Management Management
3 Banking & Finance- Introduction to Banking in 3 Banking & Finance- Introduction to Banking
India in India
4 Commerce- International Business Relations 4 Commerce- International Business Relations

*List of Skill Enhancement Courses (SEC) Group A *List of Skill Enhancement Courses (SEC) Group A
for Semester III (Any One) for Semester IV (Any One)
1 Advertising I 1 Advertising II
2 Field Sales Management I 2 Field Sales Management II
3 Public Relations I 3 Public Relations II
4 Mass Communication I 4 Mass Communication II
5 Travel & Tourism Management Paper I 5 Travel & Tourism Management II
6 Journalism I 6 Journalism II
7 Company Secretarial Practice I 7 Company Secretarial Practice II
8 Rural Development I 8 Rural Development II
9 Co-operation I 9 Co-operation II
10 Mercantile Shipping I 10 Mercantile Shipping II
11 Indian Economic Problem I 11 Indian Economic Problem II
12 Computer Programming I 12 Computer Programming II
13 Logistic and Supply Chain Management I 13 Logistic and Supply Chain Management I
14 Economic System I 14 Economic System II
Note: Course selected in Semester III will continue in Semester IV
*List of Skill Enhancement Courses (SEC) Group B ** List of Skill Enhancement Courses (SEC) Group B
1 Foundation Course- Contemporary Issues - III 1 Foundation Course- Contemporary Issues - IV
2 Foundation Course in NSS - III 2 Foundation Course in NSS - IV
3 Foundation Course in NCC - III 3 Foundation Course in NCC - IV
4 Foundation Course in Physical Education - III 4 Foundation Course in Physical Education - IV

*List of Skill Enhancement Courses (SEC) Group A *List of Skill Enhancement Courses (SEC) Group A
1 Advertising I 1 Advertising II
2 Field Sales Management I 2 Field Sales Management II
3 Public Relations I 3 Public Relations II
4 Mass Communication I 4 Mass Communication II
5 Travel & Tourism Management Paper I 5 Travel & Tourism Management II
6 Journalism I 6 Journalism II
7 Company Secretarial Practice I 7 Company Secretarial Practice II
8 Rural Development I 8 Rural Development II
9 Co-operation I 9 Co-operation II
10 Mercantile Shipping I 10 Mercantile Shipping II
11 Indian Economic Problem I 11 Indian Economic Problem II
12 Computer Programming I 12 Computer Programming II
13 Logistic and Supply Chain Management I 13 Logistic and Supply Chain Management I
14 Economic System I 14 Economic System II
*List of Skill Enhancement Courses (SEC) Group B ** List of Skill Enhancement Courses (SEC) Group B
1 Foundation Course- Contemporary Issues - III 1 Foundation Course- Contemporary Issues - IV
2 Foundation Course in NSS - III 2 Foundation Course in NSS - IV
3 Foundation Course in NCC - III 3 Foundation Course in NCC - IV
4 Foundation Course in Physical Education - III 4 Foundation Course in Physical Education - IV

B.Com. Programme
Course Structure
Semester III
No. of Courses Semester III Credits
1A Discipline Specific Elective(DSE) Courses
1Aa Discipline Specific Elective(DSE) Courses
1 Accountancy and Financial Management III 03
1Ab Discipline Specific Elective(DSE) Courses
2 *Any one course from the following list of the courses 03
1B Discipline Related Elective(DRE) Courses
3 Commerce III 03
4 Business Economics III 03
2A *Skill Enhancement Courses (SEC)
Group A
5 *Any one course from the following list of the courses 03
2B *Skill Enhancement Courses (SEC)
Group B
6 Any one course from the following list of the courses 02
3 Core Courses (CC)
7 Business Law I 03
Total Credits 20
1Ab *List of Discipline Specific Elective (DSE) Courses for

Semester III (Any One)
1 Financial Accounting and Auditing - Introduction to
Management Accounting
2 Business Management - Marketing Management
3 Banking & Finance- Introduction to Banking in India
4 Commerce- International Business Relations

*List of Skill Enhancement Courses (SEC) Group A
for Semester III (Any One)
1 Advertising I
2 Field Sales Management I
3 Public Relations I
4 Mass Communication I
5 Travel & Tourism Management Paper I
6 Journalism I
7 Company Secretarial Practice I
8 Rural Development I
9 Co-operation I
10 Mercantile Shipping I
11 Indian Economic Problem I
12 Computer Programming I
13 Logistic and Supply Chain Management I
14 Economic System I
** List of Skill Enhancement Courses (SEC) Group B

1 Foundation Course – Contemporary Issues- III
2 Foundation Course in NSS - III
3 Foundation Course in NCC - III
4 Foundation Course in Physical Education - III

Revised Syllabus of Courses of B.Com. Programme at Semester III

Discipline Specific Elective (DSE) Courses
1Aa. Accountancy and Financial Management III
Modules at a Glance
Sr. Modules No. of
No. Lectures
Partnership Final Accounts based on Adjustment of
1 15
Admission or Retirement/Death of a Partner during the year
2 Piecemeal Distribution of Cash 15
3 Amalgamation of Firms 15
4 Conversion / Sale of a Partnership Firm into a Ltd. Company 15
Total 60

Partnership Final Accounts based on Adjustment of Admission or Retirement/Death of
1
a Partner during the year
i) Simple final accounts questions to demonstrate the effect on final Accounts when a
partner is admitted during the year or when partner Retires / dies during the year.
ii) Allocation of gross profit prior to and after admission / retirement / death when
stock on the date of admission / retirement is not given and apportionment of other
expenses based on time / Sales/other given basis.
iii) Ascertainment of gross profit prior to and after admission/retirement/death when
stock on the date of admission/retirement is given and apportionment of other
expenses based on time / Sales / other given basis Excluding Questions where
admission / retirement / death takes place in the same year.
2 Piecemeal Distribution of Cash
i) Excess Capital Method only
ii) Asset taken over by a partner
iii)Treatment of past profits or past losses in the Balance sheet
iv) Contingent liabilities / Realization expenses / amount kept aside for expenses and
adjustment of actual
v) Treatment of secured liabilities
vi) Treatment of preferential liabilities like Govt. dues / labour dues etc. Excluding :
Insolvency of partner and Maximum Loss Method
3 Amalgamation of Firms
i) Realization method only
ii) Calculation of purchase consideration
iii) Journal / ledger accounts of old firms
iv) Preparing Balance sheet of new firm
v) Adjustment of goodwill in the new firm
vi) Realignement of capitals in the new firm by current accounts / cash or a
combination thereof Excluding Common transactions between the amalgamating
firms
4 Conversion / Sale of a Partnership Firm into a Ltd. Company
(i) Realisation method only
(ii) Calculation of New Purchase consideration, Journal / Ledger Accounts of old
firms. Preparing Balance sheet of new company
Reference Text :
1. Ashish K. Bhattacharyya – “Financial Accounting for Business Managers”, Prentice Hall of India
Pvt. Ltd.
2. Shashi K. Gupta – “Contemporary Issues in Accounting”, Kalyani Publishers.
3. R. Narayanaswamy – “Financial Accounting”, Prentice Hall of India, New Delhi
4. Ashok Sehgal – “Fundamentals of Financial Accounting”, Taxmann’s Publishers

(Theoretical Courses)
Maximum Marks: 100

Questions to be set: 06
Duration: 03 Hrs.
All Questions are Compulsory Carrying 15 Marks each.
Question Particular Marks

No
Q-1 Objective Questions 20 Marks

A) Sub Questions to be asked 12 and to be answered any 10
B) Sub Questions to be asked 12 and to be answered any 10
(*Multiple choice / True or False / Match the columns/Fill in the
blanks)
Q-2 Full Length Question 15 Marks

OR

OR

OR

OR
Q-6 A) Theory questions 10 Marks

B) Theory questions 10 Marks
OR
Q-6 Short Notes 20 Marks
To be asked 06
To be answered 04
Note:
Theory question of 15 marks may be divided into two sub questions of 7/8 and 10/5Marks.


1Ab. Financial Accounting and Auditing – Introduction

to Management Accounting
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction to Management Accounting 10
2 Ratio Analysis and Interpretation 15
3 Working Capital Management 10
4 Capital Budgeting 10
Total 45

1 Introduction to Management Accounting
A. Introduction to Management Accounting – Meaning, Nature, Scope, Functions,
Decision Making Process, Financial Accounting V/s Management Accounting
B. Analaysis and Interpretation of Financial Statements
i) Study of Balance sheet and Income statement / Revenue statements in vertical form
suitable for analysis
ii) Relationship between items in Balance Sheet and Revenue statement
iii) Tools of analysis of Financial Statements (i) Trend analysis (ii) Comparative
Statement (iii) Common Size Statement
Note : (i) Problems based on trend analysis (ii) Short Problems on Comparative and
Common sized statements
2 Ratio Analysis and Interpretation
(Based on Vertical Form of Financial statements) – Meaning, classification, Du Point
Chart, advantages and Limitations)
A. Balance Sheet Ratios :
i) Current Ratio
ii) Liquid Ratio
iii) Stock Working Capital Ratio
iv) Proprietary Ratio
v) Debt Equity Ratio
vi) Capital Gearing Ratio
B. Revenue Statement Ratio:
i) Gross Profit Ratio
ii) Expenses Ratio
iii) Operating Ratio
iv) Net Profit Ratio
v) Net Operating Profit Ratio
vi) Stock Turnover Ratio
A. Combined Ratio :
i) Return on capital employed (Including Long Term Borrowings)
ii) Return on proprietor's Fund (Shareholders Fund and Preference Capital)
iii) Return on Equity Capital
iv) Dividend Payout Ratio
v) Debt Service Ratio
vi) Debtors Turnover
vii) Creditors Turnover
(Practical Question on Ratio Analysis)
3 Working Capital Management : (Practical Questions)
A. Concept, Nature of Working Capital , Planning of Working Capital
B. Estimation / Projection of Working Capital Requirement in case of Trading and
Manufacturing Organization
C. Operating Cycle
Faculty of Commerce, University of Mumbai 10 | P a g e

4 Capital Budgeting
A. Introduction:
B. The classification of capital budgeting projects
C. Capital budgeting process
D. Capital budgeting techniques - Payback Period, Accounting Rate of Return, Net
Present Value, The Profitability Index, Discounted Payback. (Excluding
calculation of cash flow)
Reference Text :
1. Cost and Management Accounting - Colinn Dury 7th Edition
2. Cost and Management Accounting- Dbarshi Bhattacharyya pearson Publications 2013 edition
3. Management Accounting - M.Y.Khan
4. Management Accounting - I.M.pandey

Maximum Marks: 100

Duration: 03 Hrs.

No

C) Sub Questions to be asked 12 and to be answered any 10
D) Sub Questions to be asked 12 and to be answered any 10
blanks)

OR

OR

OR

OR
Q-6 C) Theory questions 10 Marks

D) Theory questions 10 Marks
OR
To be asked 06
To be answered 04
Note:


1Ab. Business Management-Marketing Management
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Marketing Management and Marketing Environment 10
2 Understanding Competition and Strategic Marketing 15
3 Product 10
4 Pricing 10
Total 45

1 Marketing Management and Marketing Environment
Marketing management : Definition, need and importance of marketing
management
Functions of Marketing Management
Micro and Macro Environment with specific reference to India
Emerging Marketing opportunities in India – Marketing at the bottom of the
pyramid, growing middle class
International marketing environment
2 Understanding Competition and Strategic Marketing
Marketing strategy : Definition and Features
Steps in strategic marketing planning process
SWOT Analysis
Michael Porter’s Five Forces Model
Analyzing competition
3 Product
Definition, Product Levels – Customer Value Hierarchy
Product Classification : Based on durability and tangibility, consumer goods
classification and industrial goods classification
Product Life Cycle : Stages and features of each stage
Product Positioning : Meaning and Importance
Steps in Product Positioning
4 Pricing
Meaning and objective of Pricing
Factors affecting pricing decisions
Methods of pricing : Mark-up pricing, Target-return Pricing, Perceived-value
Pricing, Value Pricing, Going-Rate Pricing and Auction Pricing
Steps in Pricing
Reference Books:
1. Philip Kotler (2003). Marketing Management : Eleventh Edition. New Delhi :
Pearson Education
2. V. S. Ramaswani and S Namakumari (2002). Marketing : Planning,
Implementation and Control (3rd Edition) New Delhi, Macmillan India
3. Michael Porter – Competitive Advantage
4. Theodore Levitt – Marketing Management
5. Fundamentals of Marketing – William Stanton
6. Customer Driven Services Management (1999) Response Books

Maximum Marks: 100

Duration: 03 Hrs.

No

E) Sub Questions to be asked 12 and to be answered any 10
F) Sub Questions to be asked 12 and to be answered any 10
blanks)

OR

OR

OR

OR
Q-6 E) Theory questions 10 Marks

F) Theory questions 10 Marks
OR
To be asked 06
To be answered 04
Note:


1B Discipline Related Elective (DRE) Courses
3. Commerce –III
(Management: Functions and Challenges)
Course Objectives:
To make the learners aware about conceptual knowledge and evolution of
Management.
To familiarize the learners with the functions in Management.
Sr. Modules No. of

No. Lectures
1 Introduction To Management 11
2 Planning & Decision Making 10
3 Organising 12
4 Directing And Controlling 12
Total 45

Sr. No. Modules
1 Introduction To Management (11)
Management- Concept, Nature, Functions, Managerial Skills &
Competencies
Evolution of Management Thoughts
Classical Approach: Scientific Management – F.W.Taylor’sContribution
Classical Organisation Theory: HenriFayol’s Principles
Neo Classical: Human Relations Approach – EltonMayo’sHawthorne
experiments
Modern Management Approach-PeterDrucker’s Dimensions of
Management, Indian Management Thoughts: Origin & Significance of Indian
Ethos to Management.
2 Planning & Decision Making (10)

Planning - Steps, Importance, Components, Coordination – Importance
M.B.O -Process, Advantages, Management By Exception- Advantages;
Management Information System- Concept, Components
Decision Making - Techniques, Essentials of a Sound Decision Making,
Impact of Technology on Decision Making.
3 Organising (12)
Organising-Steps, Organisation Structures – Features of Line & Staff

Organisation, Matrix Organisation , Virtual Organisation,
Formalv/s Informal Organisation.
Departmentation -Meaning -Bases,Span of Management- Factors
Influencing Span of Management, Tall and Flat Organisation.
Delegation of Authority- Process, Barriers to Delegation, Principles of
Effective Delegation. Decentralisation:Factors Influencing Decentralisation,
Centralization v/s Decentralisation
Directing And Controlling (12)
4
Motivation – Concept, Importance, Influencing factors.
Importance of Communication, Barriers to effective Communication
Leadership- Concept,Functions, Styles, Qualities of a good leader.
Controlling – Concept, Steps, Essentials of good control system, Techniques
of Controlling -PERT, CPM, Budgetary Control, Management Audit.

SEMESTER – III REFERENCE BOOKS:
REFERENCES
1. Management Today Principles& Practice- Gene Burton, ManabThakur, Tata McGraw-
Hill,Publishing Co.Ltd.
2. Management – JamesA.F.Stoner, Prentice Hall, Inc .U.S.A.
3. Management : Global Prospective –Heinz Weihrich& Harold Koontz, Tata McGraw- Hill,
Publishing Co.Ltd.
4. Essential of Database Management Systems -AlexisLeon ,MathewsLeon
Vijay Nicole, Imprints Pvt Ltd.
5. Management –Task ,Resp, Practices – PetaDruche “willian Heinemann LTD.

PAPER PATTERN
COMMERCE PAPER I & II
SEMESTER - III & IV
W.E.F. 2017-2018
Q.1 Multiple Choice Questions
(A) Select the most appropriate answer from the option given below 10
(Any Ten out of Twelve)
(B) State whether the following statements are True or False 10
Q.2 Answer Any Two of the following Out of Three questions - Module - I 15
a.
b.
c.
Q.3 Answer Any Two of the following Out of Three questions - Module - II 15
a.
b.
c.
Q.4 Answer Any Two of the following Out of Three questions - Module - III 15
a.
b.
c.
Q.5 Answer Any Two of the following Out of Three questions - Module - IV 15
a.
b.
c.
Q.6 Write notes on Any Four out of Six


4.Business Economics III
Modules at a Glance
Sr. Modules No.of
No. Lectures
1 Overview of Macroeconomics 10
2 Basic concepts of Keynesian Economics 10
3 Post Keynesian developments in Macro economics 10
4 Money, prices and Inflation 15
Total 45

BUSINESS ECONOMICS III
ELEMENTS OF MACROECONOMICS
Preamble
An overall approach to macroeconomics is to examine the economy as
a whole. This course is an introduction to the basic analytical tools of
macro economics to evaluate macro economic conditions such as
inflation, unemployment and growth. It is designed to make system of
overall economy understandable and relevant. The aim is to provide a
clear explanation of many aspects of aggregate economic variables to
inspire a consistent way of thinking about key macroeconomic
phenomena. It intends to familiarize the commerce students with basic
concepts of macroeconomics and with certain common features of
economic occurrence in the real world.

1 INTRODUCTION
Macroeconomics: Meaning, Scope and Importance.
Circular flow of aggregate income and expenditure and its Importance-
closed and open economy models
The Measurement of National Product: Meaning and Importance of National
Income Accounting- conventional and Green GNP and NNP concepts -National
Income and Economic Welfare.
Trade Cycles: Features and Phases
Classical Macro economics : Say’s law of Markets - Features, Implications and
Criticism
2 BASIC CONCEPTS OF KEYNESIAN ECONOMICS
The Principle of Effective Demand: Aggregate Demand and Aggregate Supply
Consumption Function: Properties, Assumptions and Implications
Investment function and Marginal Efficiency of capital
Investment Multiplier effect on Income and Output: Assumptions, Working,
Leakages, Criticism and Importance - paradox of thrift
Relevance of Keynesian theory tools to the developing countries
Liquidity Preference Theory of Interest
3 POST KEYNESIAN DEVELOPMENTS IN MACRO ECONOMICS
The IS-LM model of integration of commodity and money markets
Inflation and unemployment : Philips curve
Stagflation : meaning, causes, and consequences
Supply side economics
4 MONEY, PRICES AND INFLATION
Money Supply: Determinants of Money Supply - Factors influencing Velocity
of Circulation of Money
Demand for Money : Classical and Keynesian approaches and Keynes’ liquidity
preference theory of interest - Friedman’s restatement of Demand for money
Money and prices : Quantity theory of money - Fisher’s equation of exchange
- Cambridge cash balance approach
Inflation : Demand Pull Inflation and Cost Push Inflation - Effects of Inflation-
Nature of inflation in a developing economy - policy measures to curb
inflation- monetary policy and inflation targeting

Reference Books
Ackley.G (1976), Macro Economic Theory and Policy, Macmillan Publishing Co. New York
Ahuja. H.L., Modern Economics –– S.Chand Company Ltd. New Delhi.
Blanchard Olivier (2000), Macro Economics, Englewood Elitt, Prentice Hall
Bouman John, Principles of Macro Economics
Dornbush , Rudiger, Fisher Stanley and Startz, Richards Macroeconomics, Nineth edition
2004 Tata-Mac Graw Hill, New Delhi.
Dwivedi, D.N. (2001), Macro Economics: Theory and Policy, Tata-Mac Graw Hill, New Delhi.
Friedman Hilton (1953) Essays in Positive Economics, University of Chicago Press, London.
Gregory .N. Mankiw, Macroeconomics, Fifth Edition (2002) New York:Worth Publishers
Jhingan, M.L., Principles of Economics –– Vrinda Publications (P) Ltd.
Shapiro, E (1996), Macro-Economic Analysis , Galgotia Publication, New Delhi.
Vaish .M.C. (2010) Macro Economic Theory 14th edition, Vikas Publishing House(P)Ltd

QUESTION PAPER PATTERN
Business Economics Semester III
Maximum Marks: 100 Marks

Time: 3 Hours
Note: 1) Attempt all Questions
2) All Questions carry equal marks
3) Attempt any two questions out of three in each of question 2, 3, 4 & 5
Question Particulars Marks
No
Q-1 Objective Questions: 20Marks

A) Conceptual questions (Any Five out of Eight) (Two 10 Marks
from each module)
B) Multiple Choice Questions ( 10 questions at least two 10 Marks
from each Module)
A) Full Length Question
Q-2 (from 20Marks
B) Full Length Question
Module I )
C) Full Length Question
Q-3 (from A) Full Length Question 20Marks

Module II ) B) Full Length Question

Module III) B) Full Length Question
Module IV ) B) Full Length Question


2A * Skill Enhancement Courses (SEC) Group A
5. Advertising - I
Course Objective:
1. To highlight the role of advertising for the success of brands and its importance within
the marketing function of a company.
2. It aims to orient learners towards the practical aspects and techniques of advertising.
3. It is expected that this course will prepare learners to lay down a foundation for
advanced post-graduate courses in advertising
Sr. Modules No. of
No. Lectures
1 Introduction to Advertising 12
2 Advertising Agency 11
3 Economic & Social Aspects of Advertising 11
4 Brand Building and Spécial Purpose Advertising 11
Total 45

Sr. No. Modules
1 Introduction to Advertising
Integrated Marketing Communications (IMC)- Concept, Features, Elements,
Role of advertising in IMC
Advertising: Concept, Features, Evolution of Advertising, Active Participants,
Benefits of advertising to Business firms and consumers.
Classification of advertising: Geographic, Media, Target audience and
Functions.
2 Advertising Agency
Ad Agency: Features, Structure and services offered, Types of advertising
agencies , Agency selection criteria
Agency and Client: Maintaining Agency–Client relationship, Reasons and
ways of avoiding Client Turnover, Creative Pitch, Agency compensation
Careers in advertising: Skills required for a career in advertising, Various
Career Options, Freelancing Career Options - Graphics, Animation,
Modeling, Dubbing.
3 Economic & Social Aspects of Advertising
Economic Aspects: Effect of advertising on consumer demand, monopoly
and competition, Price.
Social aspects: Ethical and social issues in advertising, positive and negative
influence of advertising on Indian values and culture.
Pro Bono/Social advertising: Pro Bono Advertising, Social Advertising by
Indian Government through Directorate of Advertising and Visual Publicity
(DAVP), Self-Regulatory body- Role of ASCI (Advertising Standard Council of
India)
4 Brand Building and Special Purpose Advertising
Brand Building: The Communication Process, AIDA Model, Role of
advertising in developing Brand Image and Brand Equity, and managing
Brand Crises.
Special purpose advertising: Rural advertising, Political advertising-,
Advocacy advertising, Corporate Image advertising, Green Advertising –
Features of all the above special purpose advertising.
Trends in Advertising: Media, Ad spends, Ad Agencies, Execution of
advertisements

Revised Syllabus of Courses of SYB. Com
Programme at Semester III & IV
with effect from the Academic Year 2017-2018
Reference Books
Advertising
1. Advertising and Promotion : An Integrated Marketing Communications
Perspective George Belch and Michael Belch, 2015, 10th Edition, McGraw Hill
Education
2. Contemporary Advertising, 2017, 15th Edition, William Arens, Michael Weigold
and Christian Arens, Hill Higher Education
3. Strategic Brand Management – Kevin Lane Keller, 4th Edition, 2013 – Pearson
Education Limited
4. Kleppner’s Advertising Procedure – Ron Lane and Karen King, 18th edition, 2011
– Pearson
a. Education Limited
5. Advertising: Planning and Implementation, 2006 – Raghuvir Singh, Sangeeta

Sharma –Prentice Hall
6. Advertising Management, 5th Edition, 2002 – Batra, Myers and Aaker – Pearson
Education
7. Advertising Principles and Practice, 2012 - Ruchi Gupta – S.Chand Publishing
8. Brand Equity & Advertising- Advertising’s role in building strong brands, 2013-
David A. Aker, Alexander L. Biel, Psychology Press
9. Brand Positioning – Strategies for Competitive Advantage, Subroto Sengupta,
2005, Tata McGraw Hill Publication.
10. The Advertising Association Handbook - J. J. D. Bullmore, M. J. Waterson, 1983 -
Holt Rinehart & Winston
11. Integrated Advertising, Promotion, and Marketing Communications, Kenneth E.
Clow and Donald E. Baack, 5th Edition, 2012 – Pearson Education Limited
12. Kotler Philip and Eduardo Roberto, Social Marketing, Strategies for Changing
Public Behaviour, 1989, The Free Press, New York.
13. Confessions of an Advertising Man, David Ogilvy, 2012, Southbank Publishing
14. Advertising, 10th Edition, 2010 - Sandra Moriarty, Nancy D Mitchell, William D.
Wells, Pearson

PAPER PATTERN
ADVERTISING PAPER I & II
SEMESTER - III & IV
W.E.F. 2017-2018
a.
b.
c.
a.
b.
c.
a.
b.
c.
a.
b.
c.
Q.6 Write notes on Any Four out of Six 20


5. Company Secretarial Practice - I

Course Objective:
To provide the learners an insight about Company Secretarial Practices.

To make the learners understand the role of Company Secretary towards
Company’s statutory provisions, rules and regulations.
To make the learners understand the various aspects of Company Management,
meetings and reports.
Sr. Modules No. of

No. Lectures
1 Introduction to Company 12
2 Company Secretary Practices 12
3 Company Documentation and Formation 12
4 Secretarial Correspondence 10
Total 45

Sr. No. Modules
1 Introduction to Company
Introduction to Company – Features, Types -As per Company’s Act, 2013.
Company Secretary – Qualities, Qualifications, Appointment procedure,
Resignation & Removal.
Role of Company Secretary–Rights, Responsibilities, Liabilities of Company
Secretary, Career options of Company Secretary.
2 Company Secretary Services

Advisory Services – Role of Company Secretary as an advisor to Chairman,
Secretary as an liaison officer between the (a) Company and Stock Exchange
(b) Company and Depository Participants (c) Company and Register of
Companies (ROC).
Representation Services of Company Secretary at different forums-
Company Law Board, Consumer Forum, SEBI, Arbitration & conciliation
services, Cyber Law compliance, Secretarial Standards – Advantages,
Secretarial Standards by ICSI, Secretarial Standards -1- 10.
Secretarial Audit – Procedure and Stages, Need and Importance, Scope.
3 Company Documentation and Formation
Memorandum of Association (MOA) - Clauses, Alteration of MOA, Ultra

Vires. Articles of Association (AOA) – Contents, Prospectus – Statement in
Lieu of Prospectus, Contents, Misleading Prospectus.
Company Formation –Stages,Secretarial Duties at each stage in public
company and private company.
Conversion & Reconversion of Private and Public Company – Secretarial
Procedure.
Secretarial Correspondence
4
Correspondence– Shareholders, Debenture Holders, Registrar of
Companies, Stock Exchange & penalties thereon
Correspondence with SEBI, Company Law Board and penalties thereon, Role
of technology in Secretarial Correspondence
Specimens–
Letter to shareholders - Rights Issue, Bonus Issue,
Letter toROC-Alteration of MOA/AoA,
Letter to Stock Exchange –Listing of shares,
Letters to Government- Reconversion/Conversion,
Letter to Bank – Overdraft Facility

COMPANY SECRETARIAL PRACTICE
REFERENCES
Readings:
1. M. C.Bhandari : Guide to Company Law Procedure;

Wadhwa& Company, Agra&Nagpur
2. K. V.Shanbhogue : Company Law Practice;
BharatLaw House, New Delhi – 34
3. M. L.Sharma : Company Procedures and Register of
Companies , Tax Publishers, Delhi
4. A. M.Chakborti, : Company Notices, Meetings and
B. P.Bhargava Resolutions, Taxmann, New Delhi
5. A.Ramaiya : Guide to the Companies Act,
Wadhwa& Company, Nagpur
6. R.Suryanarayanan : Company Notices, Meetings and
Resolutions, Kamal Law House, Kolkatta
7. D. K. Jain : E- Filling of Forms & returns
8. Taxmann : E-Company forms
9. V.K.Gaba : Depository Participants (Law & Practice)
10. ICSI Publications : Meetings
11. B. K.Sengupta : Company Law
12. D. K. Jain : Company Law Procedures
References:
1. M. C.Bhandari : Guide to Memorandum, Articles and

R.D.Makheeja Incorporation of Companies ;
2. Taxman : Company Law, Digest
Journals:
1. Chartered Secretary : ICSI Publication

2. Student Company Secretary : ICSI Publication
3. Company Law Journal : L.M.Sharma, Post Box No. 2693,
New Delhi – 110005.
4. Corporate Law Adviser : Corporate Law Advisers, Post Bag
No. 3, VasantVihar, New Delhi

PAPER PATTERN
COMPANY SECRETRIAL PRACTICE - PAPER I & II
SEMESTER - III & IV
W.E.F. 2017-2018
a.
b.
c.
a.
b.
c.
a.
b.
c.
a.
b.
c.


2B * Skill Enhancement Courses (SEC) Group B
6. Foundation Course- Contemporary Issues- III
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Human Rights Provisions, Violations and Redressal 12
2 Dealing With Environmental Concerns 11
3 Science and Technology I 11
4 Soft Skills for Effective Interpersonal Communication 11
Total 45

1 Human Rights Violations and Redressal
A. Scheduled Castes- Constitutional and legal rights, Forms of violations,
Redressal mechanisms. (2 Lectures)
B. Scheduled tribes- Constitutional and legal rights, Forms of violations,
Redressal mechanisms. (2 Lectures)
C. Women- Constitutional and legal rights, Forms of violations, Redressal
mechanisms. (2 Lectures)
D. Children- Constitutional and legal rights, Forms of violations, Redressal
mechanisms. (2 Lectures)
E. People with Disabilities, Minorities, and the Elderly population- Constitutional
and legal rights, Forms of violations, Redressal mechanisms. (4 Lectures)
2 Dealing With Environmental Concerns
A. Concept of Disaster and general effects of Disasters on human life- physical,
psychological, economic and social effects. (3 Lectures)
B. Some locally relevant case studies of environmental disasters. (2 Lectures)
C. Dealing with Disasters - Factors to be considered in Prevention, Mitigation
(Relief and Rehabilitation) and disaster Preparedness. (3 Lectures)
D. Human Rights issues in addressing disasters- issues related to compensation,
equitable and fair distribution of relief and humanitarian approach to
resettlement and rehabilitation. (3 Lectures)
3 Science and Technology – I
A. Development of Science- the ancient cultures, the Classical era, the Middle
Ages, the Renaissance, the Age of Reason and Enlightenment. (3 Lectures)
B. Nature of science- its principles and characteristics; Science as empirical,
practical, theoretical, validated knowledge. (2 Lectures)
C. Science and Superstition- the role of science in exploding myths, blind beliefs
and prejudices; Science and scientific temper- scientific temper as a
fundamental duty of the Indian citizen. (3 Lectures)
D. Science in everyday life- technology, its meaning and role in development;
Interrelation and distinction between science and technology. (3 Lectures)
4 Soft Skills for Effective Interpersonal Communication
Part A (4 Lectures)
I) Effective Listening - Importance and Features.
II) Verbal and Non-Verbal Communication; Public-Speaking and Presentation
Skills.
III) Barriers to Effective Communication; Importance of Self-Awareness and Body
Language.
Part B (4 Lectures)
I) Formal and Informal Communication - Purpose and Types.
II) Writing Formal Applications, Statement of Purpose (SOP) and Resume.
III) Preparing for Group Discussions, Interviews and Presentations.
Part C (3 Lectures)
I) Leadership Skills and Self-Improvement - Characteristics of Effective
Leadership.
II) Styles of Leadership and Team-Building.

References
1. Asthana, D. K., and Asthana, Meera, Environmental Problems and Solutions, S.

Chand, New Delhi, 2012.
2. Bajpai, Asha, Child Rights in India, Oxford University Press, New Delhi, 2010.
3. Bhatnagar Mamta and Bhatnagar Nitin, Effective Communication and Soft Skills,
Pearson India, New Delhi, 2011.
4. G Subba Rao, Writing Skills for Civil Services Examination, Access Publishing, New
Delhi, 2014
5. Kaushal, Rachana, Women and Human Rights in India, Kaveri Books, New Delhi,
2000.
6. Mohapatra, Gaur Krishna Das, Environmental Ecology, Vikas, Noida, 2008.
7. Motilal, Shashi, and Nanda, Bijoy Lakshmi, Human Rights: Gender and Environment,
Allied Publishers, New Delhi, 2007.
8. Murthy, D. B. N., Disaster Management: Text and Case Studies, Deep and Deep
Publications, New Delhi, 2013.
9. Parsuraman, S., and Unnikrishnan, ed., India Disasters Report II, Oxford, New Delhi,
2013
10. Reza, B. K., Disaster Management, Global Publications, New Delhi, 2010.
11. Sathe, Satyaranjan P., Judicial Activism in India, Oxford University Press, New Delhi,
2003.
12. Singh, Ashok Kumar, Science and Technology for Civil Service Examination, Tata
McGraw Hill, New Delhi, 2012.
13. Thorpe, Edgar, General Studies Paper I Volume V, Pearson, New Delhi, 2017.

Projects / Assignments (for Internal Assessment)
i. Projects/Assignments should be drawn for the component on Internal Assessment
from the topics in Module 1 to Module 4.
ii. Students should be given a list of possible topics - at least 3 from each Module at the
beginning of the semester.
iii. The Project/Assignment can take the form of Street-Plays / Power-Point Presentations
/ Poster Exhibitions and similar other modes of presentation appropriate to the topic.
iv. Students can work in groups of not more than 8 per topic.
v. Students must submit a hard / soft copy of the Project / Assignment before appearing
for the semester end examination.
QUESTION PAPER PATTERN (Semester III)
The Question Paper Pattern for Semester End Examination shall be as follows:
TOTAL MARKS: 75 DURATION: 150 MINUTES
QUESTION
DESCRIPTION MARKS ASSIGNED
NUMBER
1 i. Question 1 A will be asked on the meaning / a) Total marks: 15
definition of concepts / terms from all b) For 1 A, there
Modules. will be 3 marks
for each sub-
ii. Question 1 B will be asked on the topic of the question.
Project / Assignment done by the student c) For 1 B there will
during the Semester be 15 marks
without any
iii. In all 8 Questions will be asked out of which 5 break-up.
have to be attempted.
2 Descriptive Question with internal option (A or B) 15
on Module 1

on Module 2

on Module 3

on Module 4


7. Business Law - I
Course Objective:
To provide a conceptual study about the framework of Indian Business Laws.

To orient students about the legal aspects of business
To familiarize the students with case law studies related to Business Laws of
Semester III and IV.
Sr. Modules No. of

No. Lectures
1 Indian Contract Act – 1872 Part -I 12
2 Indian Contract Act – 1872 Part -II 12
3 Special Contracts 12
4 The Sale Of Goods Act - 1930 12
5 The Negotiable Instruments (Ammended) Act 2015 12
Total 60

Sr.
Modules
No.
1 Indian Contract Act – 1872 Part –I
Contract – Definition of Contract and Agreement, Essentials of Valid Contract,
Classification of Contracts.
Offer and Acceptance – Rules of valid offer and acceptance, Counter offer,
standing or open offer, distinguish between offer and invitation to offer.
Concept of Communication and Revocation of offer and acceptance (sec. 3,5)
Capacity to Contract (S. 10-12) – Minor, Unsound Mind, Disqualified Persons.
Consideration (S. 2 & 25) – Concept and Importance of consideration, Legal
rules of Consideration, Exceptions to the Rule, ‘No Consideration No
Contract’(Ss. 25) Unlawful Consideration (S 23)
2 Indian Contract Act – 1872 Part –II
Consent (Ss.13, 14-18, 39.53, 55, 66)-Agreements in which consent is not free
- Coercion, Undue Influence, Misrepresentation Fraud, Mistake.
Void Agreements (S. 24-30) – Concept, Void Agreements under Indian
Contract Act.
Contingent Contract (S. 31), Quasi Contract (S.68-72), Concept of E-
Contract& Legal Issues in formation and discharge of E- Contract. Concept of
Performance of Contract (S 37)
Modes of Discharge of Contract, Remedies on breach of Contract.(73-75)
3 Special Contracts
Law of Indemnity & Guarantee (Ss. 124-125, Ss. 126-129, 132-147) –
Concept, Essentials elements of Indemnity and Guarantee, Contract of
Indemnity vs. Guarantee, Modes of Discharge of Surety.
Law of Bailment (S. 148, 152-154, 162, 172, 178, 178A, 179) – Concept,
Essentials of Bailment, Kinds of Bailment, Rights and Duties of Bailor and
Bailee
Law of Pledge – Concept, Essentials of valid Pledge, Lien - concept, Difference
between Pledge and Lien, Rights of Pawnor & Pawnee.( Ss.173, 174, 177)
Law of Agency (Ss. 182-185, 201-209) – Concept, Modes of creation of
Agency, Modes of termination of Agency, Rights& Duties of Principal and
Agent.

4 The Sale Of Goods Act - 1930
Contract of Sale (S.2) – Concept, Essentials elements of contract of sale,
Distinction between Sale and Agreement to sell (S.4) Distinguish between
Sale and Hire Purchase Agreement, Types of Goods. Effects of destruction of
Goods (Ss. 6,7.8),
Conditions & Warranties (Ss. 11-25 & 62, 63) – Concept, Distinguish between
Conditions and Warranties, Implied Conditions & Warranties, Concept of
Doctrine of Caveat Emptor –Exceptions.
Property – Concept , Rules of transfer of property (Ss. 18-26)
Unpaid Seller (Ss. 45-54, 55 & 56)- Concept, Rights of an unpaid seller,
Remedies for Breach of contract of Sale (Ss. 55-61),Auction sale – Concept,
Legal Provisions. (S. 64)
5 The Negotiable Instruments (Ammended) Act 2015
Negotiable Instruments – Concept (S13), Characteristics, Classification of
Negotiable Instruments (Ss. 11, 12, 17-20, 42, 43, 104,134,135) Maturity of
Instruments.
Promissory Note and Bill of Exchange (Ss. 4,5, 108-116)- Concept, Essentials
of Promissory Note, Bill of Exchange (Ss. 4,5), Essential features of
promissory note and Bill of exchange, Kinds Promissory note and Bill of
exchange, Cheque (S.6)– Concept, Types & Crossing of Cheque, Distinguish
between Bill of Exchange & Cheque, Dishonour of Cheque – Concept &
Penalties (Ss. 138, 139,142)
Miscellaneous Provisions (S. 8-10, 22, 99-102, 118-122, 134-137) –Parties to
Negotiable instruments Holder, Holder in due course, Rights & Privileges of
Holder in due course, Payment in due course, Noting & Protest (99-104A)

SEMESTER – III REFERENCE BOOKS:
REFERENCES
1. Law of Contract: Avatar Singh, Eastern Book Company.
2. Merchantile Law: by M.C.Kucchal.
3. Business Law : N.D.Kapoor
4. The Law of Contract: An Outline by Dr. Nilima Chandiramani, Avinash Publications.
5. Law of Sale of Goods and Partnership: A Concise Study by Dr. Nilima Chandiramani,
Shroff Publishers.
6. The Sale of Goods Act: P. Ramanatha Aiyar, University Book Agency.
7. The Negotiable Instruments Act: Bhashyam &Adiga, Bharat Law House.
8. The Negotiable Instruments Act: Avatar Singh, Eastern Book Company
9. Khergamvala on the Negotiable Instruments (Amendment)Act,2015,Lexis Nexis

PAPER PATTERN
S.Y.B.COM
SEMESTER III &IV
BUSINESS LAW PAPER I & II
(100 Marks Paper Per Semester)
1. Question paper to have Five Questions

(One from Each Module) 20 Marks Each
2. All Questions to be Compulsory.
3. Each Question to have Four Sub Questions of Ten Marks Each

(Students to answer any Two out of Four)

*List of Skill Enhancement Courses (SEC) Group A
for Semester IV (Any One)
1 Advertising II
2 Field Sales Management II
3 Public Relations II
4 Mass Communication II
5 Travel & Tourism Management II
6 Journalism II
7 Company Secretarial Practice II
8 Rural Development II
9 Co-operation II
10 Mercantile Shipping II
11 Indian Economic Problem II
12 Computer Programming II
13 Logistic and Supply Chain Management I
14 Economic System II
** List of Skill Enhancement Courses (SEC) Group B

1 Foundation Course- Contemporary Issues - IV
2 Foundation Course in NSS - IV
3 Foundation Course in NCC - IV
4 Foundation Course in Physical Education - IV

Revised Syllabus of Courses of B.Com. Programme at Semester IV

1Aa. Accountancy and Financial Management IV
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction to Company Accounts 15
2 Redemption of Preference Shares 15
3 Redemption of Debentures 15
4 Ascertainment and Treatment of Profit Prior to Incorporation 15
Total 60

1 Introduction to Company Accounts
Introduction of basic terms: Types of companies, nature and formation of companies,
Shares, Debentures, Share Capital, Reserves and surplus, types of assets and liabilities,
dividen, format of Balance Sheet (Only theory)
Issue of shares: Different modes IPO, Private Placements, Preferential, Rights, ESO,
SWEAT and ESCROW account, Issue of shares at par, premium and discount, Under
subscription and Over subscription of shares, forfeiture and reissue of forfeited shares,
issue of shares for consideration other than cash. (Only theory)
Issue of Debentures: types of Debentures, Issue of debentures at par, premium and
discount, Issue of Debentures with consideration of Redemption ,Issue of debentures
for cash receivable in instalments or at a time Issue of debentures for consideration
other than cash. (Only theory)
2 Redemption of Preference Shares
Provision of the Companies Act for redemption of Preference Shares (Sec 55 of the
Companies Act, 2013), Companies (Share and Debentures) Rules.
Methods of Redemption of fully paid up Preference Shares as per Companies Act,
2013: The proceed of a fresh issue of shares, the capitalisation of undistributed profits
and a combination of both, calculation of minimum fresh issue to provide the fund for
redemption,
(Question on entries and/or Balance Sheet)
Note: Companies governed by Section 133 of the Companies Act, 2013 and comply
with the accounting standards prescribed for them. Hence, the balance in security
premium account not to be utilised for premium payable on redemption of preference
shares.
3 Redemption of Debentures
Introduction : Provisions of Section 71 (1) and (4) of the Companies Act, 2013, Creation
and investment of DRR including The Companies (Share Capital and Debentures) Rules,
2014, the methods of writing-off discount/loss on issue of debentures; Terms of issue of
debentures
Methods of redemption of debentures: By payment in lumpsum and by payment in
instalments (excluding from by purchase in open market), Conversion.
(Question on entries. ledgers and/or Balance Sheet and /or redemption of preference
shares)
4 Ascertainment and Treatment of Profit Prior to Incorporation
(i) Principles for ascertainment
Preparation of separate combined, columnar Profit and Loss A/c including different
basis of allocation of expenses and income
Note: The Law and Standards in force on 1st April immediately preceding the
commencement of Academic year will be applicable for ensuing Examinations
Reference Text :
1. Introduction to Accountancy T.S. Grewal S. Chand and Co. (P) Ltd., New Delhi
2. Advanced Accounts Shukla and Grewal S. Chand and Co. (P) Ltd., New Delhi
3. Advanced accountancy R.L. Gupta and M. Radhaswamy S. Chand and Co. (P) Ltd., New
Delhi
4. Modern Accountancy Mukerjee and Hanif Tata Mc. Grow Hill and Co. Ltd., Mumbai
5. Financial Accountancy LesileChandWichkPretice Hall of India AdinBakley (P) Ltd.

Maximum Marks: 100

Duration: 03 Hrs.

No

I) Sub Questions to be asked 12 and to be answered any 10
J) Sub Questions to be asked 12 and to be answered any 10
blanks)

OR

OR

OR

OR
Q-6 I) Theory questions 10 Marks

J) Theory questions 10 Marks
OR
To be asked 06
To be answered 04
Note:


1Ab. Financial Accounting and Auditing VI – Auditing
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction to Auditing 10
2 Audit Planning, Procedures and Documentation 10
3 Auditing Techniques and Internal Audit Introduction 15
4 Auditing Techniques : Vouching & Verification 10
Total 45

1 Introduction to Auditing
A. Basics – Financial Statements, Users of Information, Definition of Auditing,
Objectives of Auditing, Inherent limitations of Audit, Difference between
Accounting and Auditing, Investigation and Auditing.
B. Errors & Frauds – Definitions, Reasons and Circumstances, Types of Error,
Types of frauds, Risk of fraud and Error in Audit, Auditors Duties and
Responsibilities in case of fraud.
C. Principles of Audit, Materiality, True and Fair view
D. Types of Audit – Meaning, Advantages, Disadvantages of Balance sheet Audit,
Interim Audit, Continuous Audit, Concurrent Audit and Annual Audit,
Statutory Audit
2 Audit Planning, Procedures and Documentation
A. Audit Planning – Meaning, Objectives, Factors to be considered, Sources of
obtaining information, Discussion with Client, Overall Audit Approach
B. Audit Program – Meaning, Factors, Advantages and Disadvantages,
Overcoming Disadvantages, Methods of Work, Instruction before
commencing Work, Overall Audit Approach.
C. Audit Working Papers – Meaning, importance, Factors determining Form
and Contents, Main Functions / Importance, Features, Contents of
Permanent Audit File, Temporary Audit File, Ownership, Custody, Access
of Other Parties to Audit Working Papers, Auditors Lien on Working
Papers, Auditors Lien on Client’s Books.
3 Auditing Techniques and Internal Audit Introduction
A. Test Check – Test Checking Vs Routing Checking, test Check meaning,

features, factors to be considered, when Test Checks can be used,
advantages, disadvantages, precautions.
B. Audit Sampling – Audit Sampling, meaning, purpose, factors in
determining sample size – Sampling Risk, Tolerable Error and expected
error, methods of selecting Sample Items Evaluation of Sample Results
auditors Liability in conducting audit based on Sample
C. Internal Control – Meaning and purpose, review of internal control,
advantages, auditors duties, review of internal control, Inherent
Limitations of Internal control, internal control samples for sales and
debtors, purchases and creditors, wages and salaries. Internal Checks Vs
Internal Control, Internal Checks Vs Test Checks.
D. Internal Audit : Meaning, basic principles of establishing Internal audit,
objectives, evaluation of internal Audit by statutory auditor, usefulness of
Internal Audit, Internal Audit Vs External Audit, Internal Checks Vs Internal
Audit

4 Auditing Techniques : Vouching & Verification
A. Audit of Income : Cash Sales, Sales on Approval, Consignment Sales, Sales
Returns Recovery of Bad Debts written off, Rental Receipts, Interest and
Dividends Received Royalties Received
B. Audit of Expenditure : Purchases, Purchase Returns, Salaries and Wages,
Rent, Insurance Premium, Telephone expense Postage and Courier, Petty
Cash Expenses, Travelling Commission Advertisement, Interest Expense
C. Audit of Assets Book Debts / Debtors, Stocks – Auditors General Duties;
Patterns, Dies and Loose Tools, Spare Parts, Empties and Containers Quoted
Investments and Unquoted Investment Trade Marks / Copyrights Patents
Know-How Plant and Machinery Land and Buildings Furniture and Fixtures
D. Audit of Liabilities : Outstanding Expenses, Bills Payable Secured loans
Unsecured Loans, Contingent Liabilities
Note: The Law and Standards in force on 1st April immediately preceding the
commencement of Academic year will be applicable for ensuing Examinations

Maximum Marks: 100

Duration: 03 Hrs.

No

K) Sub Questions to be asked 12 and to be answered any 10
L) Sub Questions to be asked 12 and to be answered any 10
blanks)

OR

OR

OR

OR
Q-6 K) Theory questions 10 Marks

L) Theory questions 10 Marks
OR
To be asked 06
To be answered 04
Note:


1Ab. Business Management-Marketing Management
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Distribution 10
2 Promotion 15
3 Understanding Buyer Behaviour 10
4 Marketing of services and Rural Marketing 10
Total 45

1 Distribution
Types of middlemen
Factors affecting channel by middlemen
Functions performed by middlemen
Logistics : Meaning and components
E-marketing : Meaning, merits and demerits of e-marketing
Online retailing – successful online retailers in India and abroad
2 Promotion
Elements of promotion mix
Objectives of promotion and marketing communication
Factors affecting promotion mix decisions
Steps in designing a marketing communication program
Role of Social Media in marketing communication
3 Understanding Buyer Behaviour
Comparing consumer markets (individuals and households) with organizational
buyers (Industrial / Business houses)
Factors affecting consumer behaviour
Steps in consumer purchase decision process (with respect to high involvement
and low involvement products)
Factors affecting organizational buyer behaviour
Steps in the organizational purchase decision process (with respect to different
buying situations)
4 Marketing of services and Rural Marketing
Services : definition and features
Marketing mix for services marketing
Managing service quality and productivity
Rural market scenario in India
Factors contributing to the growth of rural markets in India
Challenge of Rural Marketing
Strategies to cope with the challenges of rural marketing.
Reference Books:
1. Philip Kotler (2003). Marketing Management : Eleventh Edition. New Delhi : Pearson
Education
2. V. S. Ramaswani and S Namakumari (2002). Marketing : Planning, Implementation
and Control (3rd Edition) New Delhi, Macmillan India
3. Michael Porter – Competitive Advantage
4. Theodore Levitt – Marketing Management
5. Fundamentals of Marketing – William Stanton
6. Customer Driven Services Management (1999) Response Books

Maximum Marks: 100

Duration: 03 Hrs.

No

M) Sub Questions to be asked 12 and to be answered any 10
N) Sub Questions to be asked 12 and to be answered any 10
blanks)

OR

OR

OR

OR
Q-6 M) Theory questions 10 Marks

N) Theory questions 10 Marks
OR
To be asked 06
To be answered 04
Note:


3. Commerce – IV
(Management: Production & Finance)
Course Objectives: -
1. To acquaint the learners with the basic concepts of Production Management,

Inventory Management &Quality Management.
2. To provide basic knowledge about Indian Financial Systems.
3. To update the learners with the recent trends in Finance.
Sr. Modules No. of

No. Lectures
1 Production & Inventory Management 11
2 Quality Management 10
3 Indian Financial System 12
4 Recent Trends In Finance 12
Total 45

Sr. No. Modules
1 Production & Inventory Management
Production Management: Objectives, Scope
Production Planning &Control : Steps, Importance
Production Systems: Concept, Types - Continuous and Intermittent.
Productivity: Concept, Factors Influencing Productivity, Measures for
improving Productivity.
Inventory Management- Objectives,
Inventory Control- Techniques.
Scientific Inventory Control System - Importance
2 Quality Management
Introduction to Quality: Dimensions of Quality,
Cost of Quality: Types – Internal Failure Cost, External Failure Cost, Appraisal
Cost, Prevention Cost, Quality Circle: Features.
Quality Management Tools: TQM – Importance, Six Sigma – Process, ISO 9000
– Certification Procedure, Kaizen – Process
Service Quality Management: Importance, SERVQUAL Model,Measures to
improve service quality.
3 Indian Financial System

Indian Financial Market: Structure, Primary Market – IPO Procedure
Dematerialisation: Process, Role of Depositories : NSDL and CDSL
SEBI: Functions of SEBI, Investors protection measures of SEBI.
Stock Exchange – Functions, Speculators.
Credit Rating: Advantages, Credit Rating Agencies in India - CRISIL, CARE, and
ICRA.
Recent Trends In Finance

4
Mutual Funds- Advantages and Limitations, Types, Factors responsible for
growth of mutual funds – Systematic Investment Plan.
Commodity Market: Categories,
Derivatives Market: Types, Participants, Types of Derivative Instruments.
Start-up Ventures –Concept, Sources of Funding,
Micro Finance – Importance, Role of Self Help Groups.

SEMESTER – IV REFERENCE BOOKS:
REFERENCES
1. Production and Operations Management –ProfL.C.Jhamb, Event Publishing House.
2. Production Planning & Control- ProfL.C.Jhamb, Event Publishing House
3. Production & Operation Management (Text & Cases)- K.Ashwathappa&G.Sudeshana
Reddy, Himalaya Publication.
4. Launching New Ventues : An EnterpreneurialApproach-KathleenR.Allen, Cengage
Learning
5. Essentials of Inventory Management-MaxMuller,Amacon Publishes
6. Indian Financial System—BharathiPathiak, Pearson Publication
7. Financial Institutions and Markets : Structure Growth& Innovations – L.M.Bhole , Jitendra
Mahakad, Tata McGraw Hill.
8.The IndianFinancial System and Financial Market Operator-VasantDesai, Himalaya Publishing
9. Indian Financial System – M.Y.Khan, Tata McGraw –Hill
10.Production and Operations Management –Anandkumar Sharma, Anmol Publication
11. Mutual Funds in India: Emerging Issues-NaliniPravaTripathy, Excel Books New Delhi.
12. Start up Stand up: A step by stepguide to Growing your Business,NandiniVaidyanathan,
Jaico Publishing House,Mumbai
13. A Trades Guide to Indian Commodities Market-Vijay L. Bhambwani, Network 18
Publication Ltd.

PAPER PATTERN
COMMERCE PAPER I & II
SEMESTER - III & IV
W.E.F. 2017-2018
a.
b.
c.
a.
b.
c.
a.
b.
c.
a.
b.
c.
Q.6 Write notes on Any Four out of Six


4. Business Economics IV
Foundation of Public Finance
Modules at a Glance
Sr. Modules No.of

No. Lectures
1 Introduction to Public Finance 10
2 Public revenue 10
3 Public Expenditure and Debt 10
4 Fiscal Management and Financial Administration 15
Total 45

Business Economics IV
Foundation of Public Finance
Preamble
Public Finance Issues are central to economic and Political discourse
worldwide, as one of the primary functions of government is to generate
resources from its people to spend money for improving the lives of its
people. The primary objective of this course is to provide students with
the tools to understand the underlying concepts and practical tradeoffs
entailed in Public finance policy alternatives.
It is strongly recommended to analyze Union budget of ongoing
financial year in the class room.

Sr. no Modules / Units
1 The Role Of Government In An Economy
Meaning and Scope of Public finance.
Major fiscal functions : allocation function, distribution function & stabilization function
Principle of Maximum Social Advantage: Dalton and Musgrave Views - the Principle in
Practice, Limitations.
Relation between Efficiency, Markets and Governments
The concept of Public Goods and the role of Government
2 Public Revenue
Sources of Public Revenue :tax and non-tax revenues
Objectives of taxation - Canons of taxation - Types of taxes : direct and indirect - Tax Base
and Rates of taxation : proportional, progressive and regressive taxation
Shifting of tax burden: Impact and incidence of taxation - Processes- factors influencing
incidence of taxation
Economic Effects of taxation: on Income and Wealth, Consumption, Savings, Investments
and Production.
Redistributive and Anti – Inflationary nature of taxation and their implications
3 Public Expenditure And Public Debt

Public Expenditure: Canons - classification - economic effects of public spending - on
production, consumption, distribution, employment and stabilization - Theories of Public
Expenditure: Wagner’s Hypothesis and Wiseman Peacock Hypothesis - Causes for Public
Expenditure Growth.
Significance of Public Expenditure: Social security contributions- Low Income Support and
Social Insurance Programmes.
Public Debt :Classification - Burden of Debt Finance : Internal and External- Public Debt and
Fiscal Solvency
4 Fiscal Management and Financial Administration
Fiscal Policy: Meaning, Objectives, constituents and Limitations.
Contra cyclical Fiscal Policy and Discretionary Fiscal Policy :Principles of Sound and
Functional Finance
Budget- Meaning objectives and types - Structure of Union budget - Deficit concepts-Fiscal
Responsibility and Budget Management Act.
Intergovernmental Fiscal Relations: fiscal federalism and fiscal decentralization - central-state
financial relations - 14th Finance Commission recommendations

Reference Books
Ahuja H.L. : Modern Economics, 19th edition, 2015, S.Chand&co Pvt Ltd, New Delhi
Bhatia H.L.: Public Finance. Vikas Publishing House Pvt. Ltd.
David N. Hyman : Public Finance A Contemporary Application of theory of policy, Krishna

Offset, Delhi
Hoiughton E.W.(1998) : Public Finance, Penguin, Baltimore
Hajela T.N: Public Finance – Ane Books Pvt.Ltd
Jha, R (1998) : Modern Public Economics, Route Ledge, London
Musgrave, R.A and P.B. Musgrave (1976) : Public Finance in Theory and Practice, Tata
McGraw Hill, Kogakusha, Tokyo
Mithani, D.M (1998) : Modern Public Finance, Himalaya Publishing House, Mumbai

QUESTION PAPER PATTERN
Business Economics Semester IV
Maximum Marks: 100 Marks

Time: 3 Hours
Note: 1) Attempt all Questions
2) Attempt any two out of three questions from each of question no. 2, 3, 4 & 5
Question No Particulars Marks
Q-1 Objective Questions: 20Marks

A) Conceptual questions (Any Five out of Eight) (Two 10 Marks
from each module)
B) Multiple Choice questions ( 10 questions - at least 10 Marks
two from each Module)
Q-2 (from A) Full Length Question

Module I )
B) Full Length Question 20Marks
Module II)

Module III)

Module IV )


5. Advertising - II
Course Objective:
1. To highlight the role of advertising for the success of brands and

its importance within the marketing function of a company.
2. It aims to orient learners towards the practical aspects and
techniques of advertising.
3. It is expected that this course will prepare learners to lay down a
foundation for advanced post-graduate courses in advertising
Sr. Modules No. of

No. Lectures
1 Media in Advertising 11
2 Planning Advertising Campaign 11
3 Execution and Evaluation of Advertising 11
4 Fundamentals of Creativity in Advertising 12
Total 45

Sr. No. Modules
1 Media in Advertising
Traditional Media: Print, Broadcasting, Out-Of-Home advertising and films -
advantages and limitations of all the above traditional media
New Age Media: Digital Media / Internet Advertising – Forms, Significance
and Limitations
Media Research: Concept, Importance, Tool for regulation - ABC and
Doordarshan Code
2 Planning Advertising Campaigns
Advertising Campaign: Concept, Advertising Campaign Planning -Steps
Determining advertising objectives - DAGMAR model
Advertising Budgets: Factors determining advertising budgets, methods of
setting advertising budgets, Media Objectives - Reach, Frequency and GRPs
Media Planning: Concept, Process, Factors considered while selecting media,
Media Scheduling Strategies
3 Fundamentals of Creativity in Advertising
Creativity: Concept and Importance, Creative Process, Concept of Créative
Brief, Techniques of Visualization
Creative aspects: Buying Motives - Types, Selling Points- Features, Appeals –
Types, Concept of Unique Selling Preposition (USP)
Creativity through Endorsements: Endorsers – Types, Celebrity Endorsements
– Advantages and Limitations, High Involvement and Low Involvement
Products
4 Execution and Evaluation of Advertising
Preparing print ads: Essentials of Copywriting, Copy – Elements, Types,
Layout- Principles, Illustration - Importance.
Creating broadcast ads: Execution Styles, Jingles and Music – Importance,
Concept of Storyboard
Evaluation: Advertising copy, Pre-testing and Post-testing of Advertisements
– Methods and Objectives

Revised Syllabus of Courses of SYB. Com
Programme at Semester III & IV
Reference Books
Advertising
15. Advertising and Promotion : An Integrated Marketing Communications
Perspective George Belch and Michael Belch, 2015, 10th Edition, McGraw Hill
Education
16. Contemporary Advertising, 2017, 15th Edition, William Arens, Michael Weigold
and Christian Arens, Hill Higher Education
17. Strategic Brand Management – Kevin Lane Keller, 4th Edition, 2013 – Pearson
Education Limited
18. Kleppner’s Advertising Procedure – Ron Lane and Karen King, 18th edition, 2011
– Pearson
a. Education Limited
19. Advertising: Planning and Implementation, 2006 – Raghuvir Singh, Sangeeta

Sharma –Prentice Hall
20. Advertising Management, 5th Edition, 2002 – Batra, Myers and Aaker – Pearson
Education
21. Advertising Principles and Practice, 2012 - Ruchi Gupta – S.Chand Publishing
22. Brand Equity & Advertising- Advertising’s role in building strong brands, 2013-
David A. Aker, Alexander L. Biel, Psychology Press
23. Brand Positioning – Strategies for Competitive Advantage, Subroto Sengupta,
2005, Tata McGraw Hill Publication.
24. The Advertising Association Handbook - J. J. D. Bullmore, M. J. Waterson, 1983 -
Holt Rinehart & Winston
25. Integrated Advertising, Promotion, and Marketing Communications, Kenneth E.
Clow and Donald E. Baack, 5th Edition, 2012 – Pearson Education Limited
26. Kotler Philip and Eduardo Roberto, Social Marketing, Strategies for Changing
Public Behaviour, 1989, The Free Press, New York.
27. Confessions of an Advertising Man, David Ogilvy, 2012, Southbank Publishing
28. Advertising, 10th Edition, 2010 - Sandra Moriarty, Nancy D Mitchell, William D.
Wells, Pearson
PAPER PATTERN

ADVERTISING PAPER I & II
SEMESTER - III & IV
W.E.F. 2017-2018
a.
b.
c.
a.
b.
c.
a.
b.
c.
a.
b.
c.

Revised Syllabus of Courses of B.Com.Programme at Semester IV

5. Company Secretarial Practice - II
Sr. Modules No. of

No. Lectures
1 Management of Companies 11
2 Company Meetings 11
3 Dematerialisation and Online Trading 11
4 Reports and Winding Up 12
Total 45

Sr. No. Modules
1 Management of Companies
Directors – Appointment, Duties, Role, Directors Report, Director
Identification Number (DIN).
Types of Directors , Role of CEO, Non- Executive Directors, Independent
Director
Auditor- Appointment, Duties, Rights & Powers, Audit report.
2 Company Meetings
Types of Company meeting, Secretarial Duties – Before, During and after
company meeting – Annual General Meeting, Extra-Ordinary General
Meeting, Board Meeting.
Notices, agenda, Chairman, Quorum& Proxy – Concept and Statutory
Provisions
Motion, Resolution, Minutes – Concept, Types
Voting, Minutes – Concept, Methods.
3 Dematerialisation and Online Trading
Dematerialisation – Need and Importance, Secretarial Duties, Procedures,

Participants.
Online Trading – Concept, Advantages & Disadvantages, Bombay Stock
Exchange Online Trading (BOLT), BOSS.
Listing of securities – Procedure, Advantages, Secretarial Duties, Scrips –
Types.
Reports and Winding Up

4
Company Reports – Types, Secretarial Duties with regard to payment of
dividend, Interest, Charges & penalties.
Winding up of a Company – Procedure,& Statutory Provisions, Secretarial
role in winding up.
Specimen –
Notice & Agenda of Annual General Meeting,
Notice & Agenda of Board Meeting prior to Annual General Meeting,
Resolution for appointment of Company Secretary,
Special Resolution for alteration of Memorandum of Association,
Minutes of Board Meeting prior to Annual General Meeting,
Minutes of Annual General Meeting.

COMPANY SECRETARIAL PRACTICE
REFERENCES
Readings:
13. M. C.Bhandari : Guide to Company Law Procedure;

14. K. V.Shanbhogue : Company Law Practice;
BharatLaw House, New Delhi – 34
15. M. L.Sharma : Company Procedures and Register of
Companies , Tax Publishers, Delhi
16. A. M.Chakborti, : Company Notices, Meetings and
B. P.Bhargava Resolutions, Taxmann, New Delhi
17. A.Ramaiya : Guide to the Companies Act,
Wadhwa & Company, Nagpur
18. R.Suryanarayanan : Company Notices, Meetings and
Resolutions, Kamal Law House, Kolkatta
19. D. K. Jain : E- Filling of Forms & returns
20. Taxmann : E-Company forms
21. V.K.Gaba : Depository Participants (Law & Practice)
22. ICSI Publications : Meetings
23. B. K.Sengupta : Company Law
24. D. K. Jain : Company Law Procedures
References:
3. M. C.Bhandari : Guide to Memorandum, Articles and

R.D.Makheeja Incorporation of Companies ;
4. Taxman : Company Law, Digest
Journals:
5. Chartered Secretary : ICSI Publication

6. Student Company Secretary : ICSI Publication
7. Company Law Journal : L.M.Sharma, Post Box No. 2693,
New Delhi – 110005.
8. Corporate Law Adviser : Corporate Law Advisers, Post Bag
No. 3, VasantVihar, New Delhi

PAPER PATTERN
COMPANY SECRETRIAL PRACTICE - PAPER I & II
SEMESTER - III & IV
W.E.F. 2017-2018
a.
b.
c.
a.
b.
c.
a.
b.
c.
a.
b.
c.


6. Foundation Course- Contemporary Issues- IV
Modules at a Glance
Sr. Modules No. of

No. Lectures
1 Significant, Contemporary Rights of Citizens 12
2 Approaches to understanding Ecology 11
3 Science and Technology –II 11
4 Introduction to Competitive Exams 11
Total 45

1 Significant, Contemporary Rights of Citizens
A. Rights of Consumers-Violations of consumer rights and important provisions
of the Consumer Protection Act, 2016; Other important laws to protect
consumers; Consumer courts and consumer movements. (3 Lectures)
B. Right to Information- Genesis and relation with transparency and
accountability; important provisions of the Right to Information Act, 2005;
some success stories. (3 Lectures)
C. Protection of Citizens’/Public Interest-Public Interest Litigation, need and
procedure to file a PIL; some landmark cases. (3 Lectures)
D. Citizens’ Charters, Public Service Guarantee Acts. (3 Lectures)
2 Approaches to understanding Ecology

A. Understanding approaches to ecology- Anthropocentrism, Biocentrism and
Eco centrism, Ecofeminism and Deep Ecology. (3 Lectures)
B. Environmental Principles-1: the sustainability principle; the polluter pays
principle; the precautionary principle. (4 Lectures)
C. Environmental Principles-2: the equity principle; human rights principles;
the participation principle. (4 Lectures)
3 Science and Technology –II

Part A:Some Significant Modern Technologies, Features and Applications (7 Lectures)
i. Laser Technology- Light Amplification by Stimulated Emission of Radiation;
use of laser in remote sensing, GIS/GPS mapping, medical use.
ii. Satellite Technology- various uses in satellite navigation systems, GPS, and
imprecise climate and weather analyses.
iii. Information and Communication Technology- convergence of various

technologies like satellite, computer and digital in the information revolution
of today’s society.
iv. Biotechnology and Genetic engineering- applied biology and uses in

medicine, pharmaceuticals and agriculture; genetically modified plant, animal
and human life.
v. Nanotechnology- definition: the study, control and application of phenomena

and materials at length scales below 100 nm; uses in medicine, military
intelligence and consumer products.
Part B:Issues of Control, Access and Misuse of Technology. (4 Lectures)

4 Introduction to Competitive Exams
Part A. Basic information on Competitive Examinations- the pattern, eligibility
criteria and local centres:
i. Examinations conducted for entry into professional courses - Graduate
Record Examinations (GRE), Graduate Management Admission Test
GMAT), Common Admission Test (CAT) and Scholastic Aptitude Test (SAT).
ii. Examinations conducted for entry into jobs by Union Public Service
Commission, Staff Selection Commission (SSC), State Public Service
Commissions, Banking and Insurance sectors, and the National and State
Eligibility Tests (NET / SET) for entry into teaching profession.
Part B. Soft skills required for competitive examinations- (7 Lectures)
i. Information on areas tested: Quantitative Ability, Data Interpretation,

Verbal Ability and Logical Reasoning, Creativity and Lateral Thinking
ii. Motivation: Concept, Theories and Types of Motivation
iii. Goal-Setting: Types of Goals, SMART Goals, Stephen Covey’s concept of
human endowment
iv. Time Management: Effective Strategies for Time Management
v. Writing Skills: Paragraph Writing, Report Writing, Filing an application
under the RTI Act, Consumer Grievance Letter.

References
1. Asthana, D. K., and Asthana, Meera, Environmental Problems and Solutions, S.

Chand, New Delhi, 2012.
2. Bajpai, Asha, Child Rights in India, Oxford University Press, New Delhi, 2010.
3. Bhatnagar Mamta and Bhatnagar Nitin, Effective Communication and Soft Skills,
Pearson India, New Delhi, 2011.
4. G Subba Rao, Writing Skills for Civil Services Examination, Access Publishing, New
Delhi, 2014
5. Kaushal, Rachana, Women and Human Rights in India, Kaveri Books, New Delhi,
2000.
6. Mohapatra, Gaur Krishna Das, Environmental Ecology, Vikas, Noida, 2008.
7. Motilal, Shashi, and Nanda, Bijoy Lakshmi, Human Rights: Gender and Environment,
Allied Publishers, New Delhi, 2007.
8. Murthy, D. B. N., Disaster Management: Text and Case Studies, Deep and Deep
Publications, New Delhi, 2013.
9. Parsuraman, S., and Unnikrishnan, ed., India Disasters Report II, Oxford, New Delhi,
2013
10. Reza, B. K., Disaster Management, Global Publications, New Delhi, 2010.
11. Sathe, Satyaranjan P., Judicial Activism in India, Oxford University Press, New Delhi,
2003.
12. Singh, Ashok Kumar, Science and Technology for Civil Service Examination, Tata
McGraw Hill, New Delhi, 2012.
13. Thorpe, Edgar, General Studies Paper I Volume V, Pearson, New Delhi, 2017.

Projects / Assignments (for Internal Assessment)
i. Projects/Assignments should be drawn for the component on Internal Assessment
from the topics in Module 1 to Module 4.
ii. Students should be given a list of possible topics - at least 3 from each Module at the
beginning of the semester.
iii. The Project/Assignment can take the form of Street-Plays / Power-Point Presentations
/ Poster Exhibitions and similar other modes of presentation appropriate to the topic.
iv. Students can work in groups of not more than 8 per topic.
v. Students must submit a hard / soft copy of the Project / Assignment before appearing
for the semester end examination.
QUESTION PAPER PATTERN (Semester III)
The Question Paper Pattern for Semester End Examination shall be as follows:
TOTAL MARKS: 75 DURATION: 150 MINUTES
QUESTION
DESCRIPTION MARKS ASSIGNED
NUMBER
1 i. Question 1 A will be asked on the meaning / a) Total marks: 15
definition of concepts / terms from all b) For 1 A, there
Modules. will be 3 marks
for each sub-
ii. Question 1 B will be asked on the topic of the question.
Project / Assignment done by the student c) For 1 B there will
during the Semester be 15 marks
without any
iii. In all 8 Questions will be asked out of which 5 break-up.
have to be attempted.
on Module 1

on Module 2

on Module 3

on Module 4

Core Courses (CC)
7. Business Law II
Sr. No. Modules No. of

Lectures
1 Indian Companies Act – 2013 Par T –I 12
2 Indian Companies Act – 2013, Par T –II 12
3 Indian Partnership Act – 1932 12
4 Consumer Protection Act, 1986 & Competition Act 2002 12
5 Intellectual Property Rights 12
Total 60

Sr. No. Modules
1 Indian Companies Act – 2013 Par T –I
Company –Concept, Features, Role of Promoters (S. 2(69) S. 92), Duties and
liabilities of the Promoter Effects of Pre-Incorporation contracts,
Consequences of non-registration, and Lifting of Corporate Veil.
Classification of Companies Distinction between Private Company and Public
Company, Advantages and disadvantages of Private company and Public
Company. –Common Procedure for Incorporation of Company,
Memorandum of Association (MOA) & Article of Association(AOA) – Concept ,
Clauses of MOA, AOA- Contents, Doctrine of constructive notice, Doctrine of
Ultra Vires, Doctrine of Indoor Management.
Prospectus – Concept, Kinds, Contents, Private Placement
2 Indian Companies Act – 2013, Par T –II
Member of a Company –Concept, Who can become a member, Modes of
acquiring membership, Cessation of membership, Right & Liabilities of
Members.
Director – Qualifications& Disqualification, Classification, Director
Identification Number (DIN), Legal Position of Directors.
Meetings – Types, Legal Provisions of Statutory Meeting, Annual General
Meeting, Extra-Ordinary Meeting, Board Meeting.
3 Indian Partnership Act – 1932
Partnership – Concept, Essentials, True Test of Partnership, Partnership Deed,
Types of Partnership, Rights and Duties of Partners, Distinguish between
Partnership & Hindu Undivided Family (HUF).
Dissolution – Concept, Modes of Dissolution, Consequences of Dissolution.
Limited Liability Partnership (LLP) 2008 – Concept, Characteristics, Advantages
& Disadvantages, Procedure for Incorporation.
Extent of L.L.P.- Conversion of LLP, Mutual rights & duties of partners, Winding
up of LLP, Distinction between LLP and Partnership.
4 Consumer Protection Act, 1986 & Competition Act 2002
Consumer Protection Act – Concept , Objects, Reasons for enacting the
Consumer Protection Act, Definition of Consumer, Consumer Dispute,
Complaint, Complainant, Defect, Deficiency, Consumer Dispute, Unfair Trade
Practices, Goods and Services.
Consumer Protection Councils & Redressal Agencies – District, State &
National.
Competition Act 2002 – Concept, Salient Features, Objectives & Advantages.
Abuse of Dominant Position, Competition Commission of India, Anti-
Competition Agreements,

Sr. No. Modules
5 INTELLECTUAL PROPERTY RIGHTS 12
Intellectual Property Right (IPR) – Concept, Nature, Introduction & background
of IPR in India.
IPR relating to Patents – Concepts of Invention and discovery, Comparison (S2
(j)), Concept of Patents, General principles applicable to working of patented
inventions, Term of Patent. Infringement of Patent Rights & Remedies. (Ss.
104-115)
IPR relating to Copyrights- Concept of Copyright (Ss. 14, 16, 54,) Concept of
author and authorised acts, (S.2) Ownership of Copy right (S.17) Duration or
term of Copy right. (S. 22-27), Original work and fair use, Rights of Copyright
holder, Infringement of Copyrights & Remedies. (Ss. 51, 52)
IPR relating to Trademarks –Concept, Functions of Trade Mark, types,
trademarks that cannot be registered, Registration of Trade Marks and rights
of the proprietor of Trade Marks. Procedure for registration of Trade Marks.,
Infringement of Trademarks & Remedies.

SEMESTER – IV REFERENCE BOOKS:
REFERENCES
1. Guide to the Companies Act,2013 by A Ramaiya , Lexis Nexis.
2. Company Law by G.K.Kapoor.
3. Company Law by N.D.Kapoor.
4. Company Law by P.C. Tulsian.
5. Law and practice of Intellectual Property in India by Dr.Vikas Vashishth,Bharat Law

House.
6. Law of Partnership along with Limited Liability Partnership by Avatar Singh ,

Eastern Book Company.
7. Laws Relating to Intellectual Property, Universal Law Publishing Co. Dr. B.L.Wadhera
8. Consumer Protection Law and Practice by Dr.V.K.Agarwal, Bharat Law House.
9. Competition Law by Avatar Singh, Eastern Book Company
10. Competition Law in India by T. Ramappa, Oxford University Press.
11. Intellectual Property Rights by Narayan.
12. Laws Relating to Intellectual Property, Universal Law Publishing Co. Dr. B.L.Wadhera

PAPER PATTERN
S.Y.B.COM
SEMESTER III &IV
BUSINESS LAW PAPER I & II
(100 Marks Paper Per Semester)
1. Question paper to have Five Questions

(One from Each Module) 20 Marks Each
2. All Questions to be Compulsory.
3. Each Question to have Four Sub Questions of Ten Marks Each

(Students to answer any Two out of Four)

Revised Syllabus
and
of Courses of
Bachelor of Commerce Programme
at
Third Year
Semester V and VI
Under Choice Based Credit, Grading and
Semester System
To be implemented from Academic Year 2018-2019
Faculty of Commerce

Bachelor of Commerce (B.Com) Programme
T.Y.B.Com
No. of No. of
Semester V Credits Semester VI Credits
Courses Courses
1A Discipline Specific Elective(DSE) Courses 1A Discipline Specific Elective(DSE) Courses
1 & *Any one group of courses 04+04 1 & *Any one group of courses 04+04
2 from the following list of the 2 from the following list of the
Groups (A/B/C/D/E/F) Groups (A/B/C/D/E/F)
1B Discipline Related Elective(DRE) Courses 1B Discipline Related Elective(DRE) Courses
3 Commerce V 03 3 Commerce VI 03
4 Business Economics V 03 4 Business Economics VI 03
5 & **Any two courses from the 03+03 5 & **Any two courses from the 03+03
6 following list of the courses 6 following list of the courses
*List of groups of *List of groups of

Discipline Specific Elective(DSE) Courses Discipline Specific Elective(DSE) Courses
for Semester V (Any One Group) for Semester VI (Any One Group)
Group A: Advanced Accountancy
1 Financial Accounting and Auditing VII - 1 Financial Accounting and Auditing IX -
Financial Accounting Financial Accounting
2 Financial Accounting and Auditing VIII - 2 Financial Accounting and Auditing X -
Cost Accounting Cost Accounting
Group B: Business Management
1 Business Management Paper - I 1 Business Management Paper - III
2 Business Management Paper - II 2 Business Management Paper - IV
Group C: Banking and Finance
1 Banking and Finance Paper - I 1 Banking and Finance Paper - III
2 Banking and Finance Paper - II 2 Banking and Finance Paper - IV
Group D: Commerce
1 Commerce Paper - I 1 Commerce Paper - III
2 Commerce Paper - II 2 Commerce Paper - IV
Group E: Quantitative Techniques
1 Quantitative Techniques Paper - I 1 Quantitative Techniques Paper - III
2 Quantitative Techniques Paper - II 2 Quantitative Techniques Paper - IV
Group F: Economics
1 Economics Paper - I 1 Economics Paper - III
2 Economics Paper - II 2 Economics Paper - IV
Note: Group selected in Semester V will continue in Semester VI

**List of Ability Enhancement Courses (AEC) **List of Ability Enhancement Courses (AEC)
for Semester V (Any Two) for Semester VI (Any Two)
1 Trade Unionism and Industrial Relations 1 Trade Unionism and Industrial Relations.
Paper - I Paper - II
2 Computer systems & Applications Paper -I 2 Computer systems & Applications Paper - II
3 Export Marketing Paper - I 3 Export Marketing Paper - II
4 Marketing Research Paper - I 4 Marketing Research Paper - II
5 Investment Analysis and Portfolio 5 Investment Analysis and Portfolio
Management Paper - I Management Paper - II
6 Transport Management Paper - I 6 Transport Management Paper - II
7 Entrepreneurship& M.S.S.I. Paper - I 7 Entrepreneurship& M.S.S.I. Paper - II
8 International Marketing Paper - I 8 International Marketing Paper - II
9 Merchant Banking Paper - I 9 Merchant Banking Paper - II
10 Direct & Indirect Taxation Paper - I 10 Direct & Indirect Taxation Paper - II
11 Labour Welfare & Practice Paper - I 11 Labour Welfare & Practice Paper - II
12 Purchasing & Store keeping Paper - I 12 Purchasing & Store keeping Paper - II
13 Insurance Paper - I 13 Insurance Paper - II
14 Banking Law & Practice Paper - I 14 Banking Law & Practice Paper - II
15 Regional Planning Paper - I 15 Regional Planning Paper - II
16 Rural Marketing Paper - I 16 Rural Marketing Paper - II
17 Elements of Operational Research Paper- I 17 Elements of Operational Research Paper - II
18 Psychology of Human Behaviour at work 18 Psychology of Human Behaviour at work
Paper - I Paper - II
Note: Course selected in Semester V will continue in Semester VI

B.Com. Programme
Course Structure
Semester V
No. of
Semester V Credits
Courses
1& *Any one group of courses from the following list of the Groups 04+04
2 (A/B/C/D/E/F)
3 Commerce V 03
4 Business Economics V 03
5 & **Any two courses from the following list of the courses 03+03
6
Total Credits 20
*List of groups of Discipline Specific Elective(DSE) Courses

for Semester V (Any One Group)
1 Financial Accounting and Auditing VII - Financial Accounting
2 Financial Accounting and Auditing VIII - Cost Accounting
1 Business Management Paper - I
2 Business Management Paper - II
1 Banking and Finance Paper - I
2 Banking and Finance Paper - II
Group D: Commerce
1 Commerce Paper - I
2 Commerce Paper - II
1 Quantitative Techniques Paper - I
2 Quantitative Techniques Paper - II
Group F: Economics
1 Economics Paper - I
2 Economics Paper - II

**List of Ability Enhancement Courses (AEC) for Semester V (Any Two)
1 Trade Unionism and Industrial Relations Paper - I
2 Computer systems & Applications Paper -I
3 Export Marketing Paper - I
4 Marketing Research Paper - I
5 Investment Analysis and Portfolio Management Paper - I
6 Transport Management Paper - I
7 Entrepreneurship& M.S.S.I. Paper - I
8 International Marketing Paper - I
9 Merchant Banking Paper - I
10 Direct & Indirect Taxation Paper - I
11 Labour Welfare & Practice Paper - I
12 Purchasing & Store keeping Paper - I
13 Insurance Paper - I
14 Banking Law & Practice Paper - I
15 Regional Planning Paper - I
16 Rural Marketing Paper - I
17 Elements of Operational Research Paper- I
18 Psychology of Human Behaviour at work Paper - I

Revised Syllabus of Courses of B.Com. Programme at Semester V

1 A. Discipline Specific Elective (DSE) Courses
1. Financial Accounting and Auditing VII -

Financial Accounting
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Preparation of Final Accounts of Companies 15
2 Internal Reconstruction 15
3 Buy Back of Shares 10
4 Investment Accounting (w.r.t. Accounting Standard- 13) 12
5 Ethical Behaviour and Implications for Accountants 08
Total 60

1 Preparation of Final Accounts of Companies
Relevant provisions of Companies Act related to preparation of Final Account
(excluding cash flow statement)
Preparation of financial statements as per Companies Act. (excluding cash flow
statement)
AS 1 in relation to final accounts of companies (disclosure of accounting
policies)
Adjustment for
1. Closing Stock
2. Depreciation
3. Outstanding expenses and income
4. Prepaid expenses and Pre received income
5. Proposed Dividend and Unclaimed Dividend
6. Provision for Tax and Advance Tax
7. Bill of exchange ( Endorsement, Honour, Dishonour)
8. Capital Expenditure included in Revenue expenditure and vice versa
eg- purchase of furniture included in purchases
9. Unrecorded Sales and Purchases
10. Good sold on sale or return basis
11. Managerial remuneration on Net Profit before tax
12. Transfer to Reserves
13. Bad debt and Provision for bad debts
14. Calls in Arrears
15. Loss by fire ( Partly and fully insured goods)
16. Goods distributed as free samples.
17. Any other adjustments as per the prevailing accounting standard.
2 Internal Reconstruction
Need for reconstruction and company law provisions
Distinction between internal and external reconstructions.
Methods including alteration of share capital, variation of shareholder rights,
sub division, consolidation, surrender and reissue / cancellation, reduction of
share capital with relevant legal provisions and accounting treatment for
same.
3 Buy Back of Shares
Company Law / Legal provisions (including related restrictions, power,
transfer to capital redemption reserve account and prohibitions)
Compliance of conditions including sources, maximum limits and debt equity
ratio. Cancellation of Shares Bought back(Excluding Buy Back of minority
shareholding)

4 Investment Accounting (w.r.t. Accounting Standard- 13)
For shares (variable income bearing securities)
For debentures/Preference. shares (fixed income bearing securities)
Accounting for transactions of purchase and sale of investments with ex and
cum interest prices and finding cost of investment sold and carrying cost as per
weighted average method (Excl. brokerage).
Columnar format for investment account.
5 Ethical Behaviour and Implications for Accountants
Introduction, Meaning of ethical behavior
Financial Reports What is the link between law, corporate governance,
corporate social responsibility and ethics?
What does the accounting profession mean by the ethical behavior?
Implications of ethical values for the principles versus rule based approaches to
accounting standards
The principal based approach and ethics
The accounting standard setting process and ethics
The IFAC Code of Ethics for Professional Accountants
Ethics in the accounting work environment A research report
Implications of unethical behavior for financial reports
Company Codes of Ethics
The increasing role of whistle Blowing
Why should student learn ethics?


2. Financial Accounting and Auditing Paper-VIII:

Cost Accounting
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction to Cost Accounting 10
2 Material Cost 10
3 Labour Cost 10
4 Overheads 10
5 Classification of Costs and Cost Sheet 10
6 Reconciliation of cost and financial accounts 10
Total 60

1 Introduction to Cost Accounting
(a) Objectives and scope of Cost Accounting
(b) Cost centres and Cost units
(c) Cost classification for stock valuation, Profit measurement, Decision making and
control
(d) Coding systems
(e) Elements of Cost
(f) Cost behaviour pattern, Separating the components of semi- variable costs
2 Material Cost
(i) Procurement procedures Store procedures and documentation in respect of
receipts and issue of stock, Stock verification
(ii) Inventory control Techniques of fixing of minimum, maximum and reorder levels,
Economic Order Quantity, ABC classification; Stocktaking and perpetual inventory
(iii) Inventory accounting
Note- Simple practical problems based on
Calculation of EOQ, Raw Material Turnover ratio, Preparation of stock ledger and
Valuation of Inventories, based on FIFO and Weighted average cost.
3 Labour Cost
(i) Attendance and payroll procedures, Overview of statutory requirements, Overtime,
Idle time and Incentives
(ii) Labour turnover
(iii) Utilisation of labour, Direct and indirect labour, Charging of labour cost, Identifying
labour hours with work orders or batches or capital jobs
(iv) Efficiency rating procedures
(v) Remuneration systems and incentive schemes.
Note-Simple practical problems based on
Preparation of labour cost statement Remuneration and incentive systems based on
Piece work plan, Hal
4 Overheads
Functional analysis Factory, Administration, Selling and Distribution
Behavioural analysis Fixed, Variable, Semi-variable cost
Note-Simple practical problems on
Departmentalization and apportionment of primary overheads,
Computation of overhead rates including Machine overhead rates
Basic concepts of treatment of over/under absorption of overheads- Direct Labour
method and Prime Cost method
5 Classification of Costs and Cost Sheet
Classification of costs, Cost of Sales, Cost Centre, Cost Unit, Profit Centre and Investment
Centre
Cost Sheet, Total Costs and Unit Costs, Different Costs for different purpose
Note- Simple practical problems on preparation of cost sheet
6 Reconciliation of cost and financial accounts
Practical problems based on Reconciliation of cost and Financial accounts.


1. Business Management Paper-III:

Management and Organization Development
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction 15
2 Planning 15
3 Organizing as a Managerial Function 15
4 Staffing 15
Total 60

1 Introduction
Management Definition and Characteristics
Management as Science, art and profession Levels of management and
management skills
Development of Management Thought Scientific Approach Administrative
School, Behaviour School, Systems Approach and Contingency Approach.
Evolution of Indian management thoughts and their relevance in the current
era.
Functions of Management in a typical business organisation
2 Planning
Planning, forecasting, decision making and problem solving
Nature, characteristics, merits and limitations of planning.
Classification and components of plans
Essentials of a good plan and planning process
Management by objectives (MBO) Importance and relevance
3 Organizing as a Managerial Function
Definition and Principles
Departmentalisation
Formal organisations Functional, SBU, Matrix, Committees
Informal organisations Relevance and Importance
Authority, responsibility, accountability and span of control
Organizational hierarchy charts
Delegation of authority and decentralization
Emergence of virtual organisation merits and limitations
4 Staffing
Importance of human resource in organisations
Estimation of human resource requirements
Human Asset Accounting
Job Analysis
Recruitment and selection
Training and Development
Performance Appraisal


2. Business Management Paper-V:

Financial Management
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction to Financial Management 11
2 Study of Financial Statements 11
3 Ratio Analysis 12
4 Sources of Finance and Cash Flow Analysis 11
Total 45

1 Introduction to Financial Management
Definition, nature and functions of financial management
Objectives of financial management
Importance of financial management and limitations.
Preparation of financial Statements adhering to current statutory
requirements.
2 Study of Financial Statements
Objectives of financial statement analysis and interpretation
Steps involved in the analysis of financial statements
Comparative Statements
Common Size Statements
Trend Analysis
3 Ratio Analysis
Ratio Analysis Meaning and objectives and Classification of Ratios-
Traditional classification, functional classification and classification from the
point of view of users
Balance Sheet Ratios- Current Ratio, Liquid Ratio, Proprietary Ratio, Stock-
Working Capital Ratio, Capital Gearing Ratio, Debt Equity Ratio
Revenue Statement Ratios - Gross Profit Ratio, Operating Ratio, Expense
Ratios, Net Profit Ratio, Stock Turnover Ratio.
Combined Ratios - ,
Earning Per Share, Dividend Payout Ratio, Price Earning Ratio

Importance and limitations of Accounting Ratios
4 Sources of Finance and Cash Flow Analysis
Classification of sources of finance with reference to period , ownership and
source of generation
Internal and external financing including choice of financial instruments
Cash Flow Statement Meaning and Classification
Uses of Cash Flow statement
Preparation of Cash Flow Statement Direct and Indirect


1 B. Discipline Related Elective (DRE) Courses
3. Commerce - V
Marketing
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction to Marketing 12
2 Marketing Decisions I 11
3 Marketing Decisions 11
4 Key Marketing Dimensions 11
Total 45

1 Introduction to Marketing
Marketing, Concept, Features, Importance, Functions, Evolution, Strategic v/s
Traditional Marketing
Marketing Research - Concept, Features, Process
Marketing Information System-Concept, Components
Data Mining- Concept, Importance
Consumer Behaviour- Concept, ,Factors influencing Consumer Behaviour
Market Segmentation- Concept, Benefits, Bases of market segmentation
Customer Relationship Management- Concept , Techniques
Market Targeting- Concept, Five patterns of Target market Selection
2 Marketing Decisions I
Marketing Mix- Concept,
Product- Product Decision Areas
Product Life Cycle- Concept, Managing stages of PLC
Branding- Concept , Components
Brand Equity- Concept , Factors influencing Brand Equity
Packaging- Concept , Essentials of a good package
Product Positioning- Concept, Strategies of Product Positioning
Service Positioning- Importance & Challenges
Pricing- Concept, Objectives, Factors influencing Pricing, Pricing Strategies
3 Marketing Decisions
Physical Distribution- Concept, Factors influencing Physical Distribution,
Marketing Channels (Traditional & Contemporary Channels)
Supply Chain Management-Concept, Components of SCM
Promotion- Concept, Importance, Elements of Promotion mix

Integrated Marketing Communication (IMC)- Concept, Scope ,Importance
Sales Management- Concept, Components, Emerging trends in selling
Personal Selling- Concept , Process of personal selling, Skill Sets required for
Effective Selling
4 Key Marketing Dimensions
Marketing Ethics: Concept, Unethical practices in marketing, General role of
consumer organizations
Competitive Strategies for Market Leader, Market Challenger, Market Follower
and Market Nicher Marketing Ethics:
Rural Marketing- Concept, Features of Indian Rural Market, Strategies for
Effective Rural Marketing
Digital Marketing-Concept, trends in Digital Marketing
Green Marketing- concept, importance
Challenges faced by Marketing Managers in 21st Century
Careers in Marketing Skill sets required for effective marketing
Factors contributing to Success of brands in India with suitable examples,
Reasons for failure of brands in India with suitable examples.


4. Business Economics - V
Macro Economic Aspects of India
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Macro Economic overview of India 15
2 Agriculture During Post Reform Period 10
3 The Industry And Service Sector During Post Reform Period 10
4 Banking and Financial Market 10
Total 45

1 Macro Economic overview of India
Overview of New Economic Policy-1991, - Role of Social Infrastructure with
reference to education, health and family welfare.
Sustainable Development Goals and Policy measures: Make in India, Invest in
India, and Skill Development and Training Programmes.
Foreign Investment Policy Measures in India Foreign Investment Promotion
Board, FDI- MNCs and their role.
2 Agriculture During Post Reform Period
National Agricultural Policy 2000: Objectives, Features and Implications
Agricultural pricing and agricultural finance
Agricultural Marketing Development-Agricultural Market infrastructure -
Market information- Marketing training- Enabling environments-Recent
developments
3 The Industry And Service Sector During Post Reform Period
Policy Measures- Competition Act 2003, Disinvestment Policy, Micro, Small
and Medium Enterprises [MSME sector] since 2007.
Industrial Pollution in India: Meaning, Types, Effects and Control.
Service Sector: Recent trends, role and growth in Healthcare and Tourism
Industry
4 Banking and Financial Market
Banking Sector- Recent trends, issues and challenges in Banking and Insurance
Industry
Money Market Structure, Limitations and Reforms.
Capital Market Structure, Growth and Reforms.


2. Ability Enhancement Courses (AEC)
3. Export Marketing Paper - I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction to Export Marketing 12
2 Global Framework for Export Marketing 11
3 11
4 Export Incentives and Assistance 11
Total 45

1 Introduction to Export Marketing
a) Concept and features of Export Marketing; Importance of Exports for a Nation
and a Firm; Distinction between Domestic Marketing and Export Marketing
b) Factors influencing Export Marketing; Risks involved in Export Marketing;
Export Sector
c) Major merchandise/commodities exports of India (since 2015); Services
exports of India (since 2015); Region-
2 Global Framework for Export Marketing
a) Trade barriers; Types of Tariff Barriers and Non-Tariff barriers; Distinction
between Tariff and Non-Tariff barriers
b) Major Economic Groupings of the World; Positive and Negative Impact of
Regional Economic Groupings; Agreements of World Trade Organisation
(WTO)
c) Need for Overseas Market Research; Market Selection Process,
Determinants of Foreign Market Selection
3
a) Foreign Trade Policy (FTP) 2015-20 - Highlights and Implications, Export Trade
facilitations and ease of doing business as per the new FTP
b) Role of Directorate General of Foreign Trade (DGFT), Negative list of Exports,
Deemed Exports
c) Benefits to Status Holders & Towns of Excellence; Common benefits for EHTP,
BTP and STP; Benefits enjoyed by (IIAs) Integrated Industrial Areas(SEZ), EOU,
AEZ
4 Export Incentives and Assistance
a. Financial Incentives available to Indian Exporters - Marketing Development
Assistance (MDA), Market Access Initiative (MAI), Assistance to States for
Infrastructure Development for Exports (ASIDE), Industrial Raw Material
Assistance Centre(IRMAC),
b. Institutional Assistance to Indian Exporters - Federation of Indian Export
Organisations (FIEO), India Trade Promotion Organisation (ITPO), The
Federation of Indian Chambers of Commerce and Industry (FICCI), Export
Promotion Councils (EPCs) & Commodity Boards (CBs), Indian Institute of
Foreign Trade (IIFT), Indian Institute of Packaging (IIP)
c. Schemes - Export Promotion Capital Goods (EPCG) Scheme, Duty Exemption
and Remission Schemes, Export Advance Authorisation Scheme; Duty
Drawback (DBK); IGST Refund for Exporters


4. Marketing Research Paper - I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction to Marketing Research 12
2 Planning Research 11
3 Data Collection 11
4 Data Processing, Analysis, Reporting 11
Total 45

1 Introduction to Marketing Research
a. Marketing Research- Definition, features, functions, significance of Marketing
Research in marketing decision making, limitations of Marketing Research
b. Steps in Marketing Research, Ethics in Marketing Research, Career options in
Marketing Research, Qualities of a good Marketing Research professional
c. Marketing Information System- Definition, components, essentials of a good
MIS, Concept of Decision Support System- Components , importance
Data Mining- concept, importance
2 Planning Research
a. Research Design- concept, importance, types
Hypothesis- concept, types, importance
b. Questionnaire- concept, types of questions, steps in the preparation of
questionnaire, essentials of a good questionnaire
c. Sampling- concept, terms in sampling, techniques of sampling, essentials of
good sampling
3 Data Collection
a. Primary data-concept, merits, demerits, methods
b. Secondary data- concept, merits, demerits, sources
c. Qualitative and Quantitative research- concept, features, Qualitative v/s
Quantitative research
Integrating technology in data collection, methods- (online surveys, hand held
devices, text messages, social networking), importance
4 Data Processing, Analysis, Reporting
a. Stages in Data processing
Editing- meaning, objectives, types
Coding- meaning, guidelines
Classification- meaning, methods
Tabulation- meaning, methods
b. Data Analysis & Interpretation
Data Analysis- meaning, steps, use of statistical tools (SPSS, SAS, MS EXCEL,
MINITAB)
Data Interpretation- meaning, importance, stages
c. Report Writing- concept, types, contents, essentials, use of visual aids in
research report


5. Investment Analysis and Portfolio

Management Paper - I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Portfolio Management An Introduction 09
2 Portfolio Analysis and Selection 12
3 Portfolio Revision and Evaluation 12
4 Bond Valuation 12
Total 45

1 Portfolio Management An Introduction
A) Investment - Meaning, Characteristics, Objectives, Investment V/s
Speculation, Investment V/s Gambling and Types of Investors
B) Portfolio Management Meaning, Evolution, Phases, Role of Portfolio
Managers, Advantages of Portfolio Management.
C) Investment Environment in India and factors conducive for investment in
India.
2 Portfolio Analysis and Selection
A) Portfolio Analysis Meaning and its Components, Calculation of Expected
Return and Risk, Calculation of Covariance, Risk Return Trade off.
B) Portfolio Selection Meaning, Feasible Set of Portfolios, Efficient Set of
Portfolios, Selection of Optimal Portfolio, Markowitz Model, Limitations of
Markowitz Model, Measuring Security Return and Portfolio Return and Risk
under Single Index Model and Multi Index Model.
3 Portfolio Revision and Evaluation
A) Portfolio Revision Meaning, Need, Constraints and Strategies.
B) Portfolio Evaluation Meaning, Need, Measuring Returns
(Sharpe, Treynor and Jensen Ratios) and Decomposition of Performance.
4 Bond Valuation
A) Bond Valuation Meaning, Measuring Bond Returns Yield to Maturity, Yield
to call and Bond Pricing. Bond Pricing Theorems, Bond Risks and Bond
Duration. ( Practical Problems on YTM and Bond Duration.)


10. Direct and Indirect Taxes Paper - I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Basic Terms 04
2 Scope of Total Income & Residential Status 04
3 Heads of Income 24
4 Deduction from Total Income 04
5 Computation of Total Income for Individual 09
Total 45

1 Basic Terms
Assessee, Assessment, Assessment Year, Annual value, Business,
Capital Assets, Income, Person, Previous Year, Transfer
2 Scope of Total Income & Residential Status
Scope of Total Income (S: 5)
Residential Status (S: 6) for Individual assessee
3 Heads of Income (S: 14)
Salary (S: 15 to 17)
Income from House Properties (S: 22 to 27)
Profit and Gain From Business (S:28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A 43B.
Capital Gains (S: 45, 48, 49, 50, 54, 54 EC) restricted to computation of Capital
gain on transfer of residential house property only
Income from Other Sources (S: 56 to S: 59)
Exclusions From Total Income (S: 10)
Exclusion related to specified heads to be covered with relevant head.eg. Salary,
Business Income, Capital Gain, Income from Other Sources
4 Deduction from Total Income
S 80 A, S 80C, 80CCC, 80D, 80DD, 80E, 80 U, 80 TTA
5 Computation of Total Income for Individual


18. Psychology of Human Behavior at Work Paper - I
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 What is Organizational Behaviour? 11
2 Attitudes and Job Satisfaction 11
3 Motivation Concepts 12
4 Leadership 11
Total 45

1 What is Organizational Behaviour?
a) The importance of interpersonal skills
b) What managers do - management functions, roles, and skills
c) Defining organizational behaviour; Disciplines that contribute to the OB field
d) Challenges and Opportunities for OB - Responding to globalization; managing
work life conflicts; creating a positive work environment; improving ethical

behaviour
2 Attitudes and Job Satisfaction
a) Attitudes - Main components of attitudes; Major Job Attitudes
b) Job Satisfaction - Measuring job satisfaction. What causes job
satisfaction? The impact of satisfied and dissatisfied employees on the
workplace
3 Motivation Concepts
a) Defining Motivation; 4 early theories of motivation
b) Contemporary theories of motivation - Goal Setting Theory, Equity
Theory/ Organizational justice, Expectancy Theory
4 Leadership
a) What is Leadership? Trait theories, Behavioural theories
b) Contingency Theory The Fiedler Model
c) Charismatic Leadership and Transformational Leadership - Key
characteristics of a charismatic leader; characteristics of transactional
leaders; characteristics of transformational leaders
d) Leading for the future: Mentoring

B.Com. Programme
Course Structure
Semester VI
No. of
Semester VI Credits
Courses
1& *Any one group of courses from the following list of the Groups 04+04
2 (A/B/C/D/E/F)
3 Commerce VI 03
4 Business Economics VI 03
5 & **Any two courses from the following list of the courses 03+03
6
Total Credits 20
*List of groups of Discipline Specific Elective(DSE) Courses

for Semester VI (Any One Group)
1 Financial Accounting and Auditing IX - Financial Accounting
2 Financial Accounting and Auditing X - Cost Accounting
1 Business Management Paper - III
2 Business Management Paper - IV
1 Banking and Finance Paper - III
2 Banking and Finance Paper - IV
Group D: Commerce
1 Commerce Paper - III
2 Commerce Paper - IV
1 Quantitative Techniques Paper - III
2 Quantitative Techniques Paper - IV
Group F: Economics
1 Economics Paper - III
2 Economics Paper - IV

**List of Ability Enhancement Courses (AEC) for Semester VI (Any Two)
1 Trade Unionism and Industrial Relations Paper - II
2 Computer systems & Applications Paper - II
3 Export Marketing Paper - II
4 Marketing Research Paper - II
5 Investment Analysis Portfolio Paper - II
6 Transport Management Paper - II
7 Entrepreneurship& M.S.S.I. Paper - II
8 International Marketing Paper - II
9 Merchant Banking Paper - II
10 Direct & Indirect Taxation Paper - II
11 Labour Welfare & Practice Paper - II
12 Purchasing & Store keeping Paper - II
13 Insurance Paper - II
14 Banking Law & Practice Paper - II
15 Regional Planning Paper - II
16 Rural Marketing Paper - II
17 Elements of Operational Research Paper - II
18 Psychology of Human Behaviour at work Paper - II

Revised Syllabus of Courses of B.Com. Programme at Semester VI

1. Financial Accounting and Auditing Paper-IX:

Financial Accounting
Modules at a Glance
Sr. Modules No. of
No. Lectures
AS 14 - Amalgamation, Absorption & External
1 15
Reconstruction
2 Accounting of Transactions of Foreign Currency 15
3 Liquidation of Companies 10
4 Underwriting of Shares & Debentures 10
5 Accounting for Limited Liability Partnership 10
Total 60

AS 14 - Amalgamation, Absorption & External Reconstruction (excluding inter-
1
company holdings)
In the nature of merger and purchase with corresponding accounting treatments
of pooling of interests and purchase method respectively. Meaning and
Computation of purchase consideration. Problems based on purchase method
only.
2 Accounting of Transactions of Foreign Currency
In relation to purchase and sale of goods, services and assets and loan and credit
transactions.
Computation and treatment of exchange rate differences
3 Liquidation of Companies
Introduction, Underwriting, Underwriting Commission
Provision of Companies Act with respect to Payment of underwriting commission
Underwriters, Sub-Underwriters, Brokers and Manager to issues
Types of underwriting, Abatement Clause
Marked, Unmarked and Firm-underwriting applications, Liability of the
underwriters in respect of underwriting contract Practical problems
4 Underwriting of Shares & Debentures
Meaning of liquidation or winding up
Preferential payments
Overriding preferential payments
Preparation of statement of affairs, deficit / surplus account
5 Accounting for Limited Liability Partnership

Statutory Provisions
Conversion of partnership firm into LLP
Final Accounts


2. Financial Accounting and Auditing Paper-X:

Cost Accounting
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Cost Control Accounts 10
2 Contract Costing 10
3 Process Costing 10
4 Introduction to Marginal Costing 10
5 Introduction to Standard Costing 10
6 Some Emerging concepts of Cost accounting 10
Total 60

1 Cost Control Accounts
Advantages and Disadvantages
Cost Control Accounts, Principal Accounts, Subsidiary Accounts to be maintained
Note- Simple practical problems on preparation of cost control accounts
2 Contract Costing
Progress payments, Retention money, Contract accounts, Accounting for material,
Accounting for Tax deducted at source by the contractee, Accounting for plant
used in a contract, treatment of profit on incomplete contracts, Contract profit
and Balance sheet entries.
Excluding Escalation clause
Note- Simple practical problems
3 Process Costing
Process loss, Abnormal Gains and Losses, Joint products and by-products.
Excluding Equivalent units, Inter-process profit
Note- Simple Practical problems Process Costing and joint and by-products
4 Introduction to Marginal Costing
Marginal costing meaning, applications, advantages, limitations
Contribution, Breakeven analysis, Margin of safety and profit volume graph.
Note-Simple Practical problems based on Marginal Costing excluding decision
making
5 Introduction to Standard Costing
Various types of standards, Setting of standards, Basic concepts of Material and
Labour variance analysis.
Note-Simple Practical problems based on Material and labour variances excluding
sub-variances
6 Some Emerging concepts of Cost accounting
Target Costing
Life cycle Costing
Benchmarking
ABC Costing
Note- No practical problems


1. Business Management Paper-IV

Management and Organization Development
Modules at a Glance
Sr. Modules No. of
No. Lectures
01 Directing & Leading 15
02 Co-ordination & Motivation 15
03 Controlling & Information Management 15
04 Contemporary Issues in Management 15
Total 60

1 Directing and Leading
Communication as an important tool for effective direction and leadership
Barriers to Communication
Ethical issues in using social media for communication
Role of a leader in business organisations - qualities of a good leader
Style of leadership
Leadership continuum developing an effective leader path goal theory
Transactional and transformational leaders
2 Co-ordination and Motivation
Co-ordination as essence of management
Co-ordination vs co-operation vs conciliation
Motivation meaning and importance of motivation
Financial and non-financial motivators
Theories of Motivation
theory.
3 Controlling and information Management
Definition and steps in controlling.
Strategic and operational controlling techniques.
Requirements of an effective control system.
Flow of information n a typical organisation - Need for managing information.
Designing and developing modern MIS - Introduction to ERP.
4 Contemporary Issues in Management
Challenges in organisational growth and development - management
perspective
Change management
Importance of time management and tools for effective time management
Addressing diversity due to human resource mobility
Conflict management.


2. Business Management Paper-VI

Financial Management
Modules at a Glance
Sr. Modules No. of
No. Lectures
01 Capital Budgeting and Evaluation techniques 11
02 Working Capital Management 11
Receivable Management, Cash Management and Marketable

03 12
Securities
04 Basic Principles of Cost Accounting 11
Total 45

1 Capital Budgeting and Evaluation techniques
Capital Budgeting - Meaning and Importance
Evaluation techniques
Pay-back method and ARR
NPV and Profitability index
Choice of evaluation techniques, uses and limitations
2 Working Capital Management
Working Capital Meaning and Importance
Factors determining Working Capital requirements, Working Capital cycle
Classification of Working Capital Gross and Net Working Capital, Permanent
and Variable Working Capital, Positive and Negative Working Capital, Cash and
Net Current Assets concept of Working Capital
Management of Working Capital
Estimation of Working Capital requirement
Receivable Management, Cash Management and Marketable Securities
3
Management
Receivables Management Meaning and importance, aspects of receivable
management, Credit Policy and Credit Evaluation
Control of accounts receivables
ABC Analysis
Cash Management Meaning, motives of holding cash, ways of speeding up
cash collections
Preparation of Cash Budget
Understanding the role of marketable securities in corporate financial
management
4 Basic Principles of Cost Accounting
Cost Accounting Meaning, classification of costs and non-cost items
Preparation of Cost sheet
Marginal Costing - Meaning, features, advantages and limitations of marginal
costing,
Break Even Analysis
Application of marginal costing


3. Commerce-VI
Human Resource Management
Modules at a Glance
Sr. Modules No. of
No. Lectures
01 Human Resource Management 12
02 Human Resource Development 11
03 Human Relations 11
04 Trends In Human Resource Management 11
Total 45

1 Human Resource Management
Human Resource Management Concept, Functions, Importance, Traditional
v/s Strategic Human Resource Management
Human Resource Planning- Concept Steps in Human Resource Planning
Job Analysis-Concept, Components, Job design- Concept, Techniques
Recruitment- Concept, Sources of Recruitment
Selection - Concept , process , Techniques of E,selection,
2 Human Resource Development
Human Resource Development- Concept, functions
Training- Concept, Process of identifying training and development needs,
Methods of Training & Development (Apprenticeship, understudy, job rotation,
vestibule training, case study, role playing, sensitivity training, In, basket,
management games)
Evaluating training effectiveness- Concept, Methods
Performance Appraisal- Concept, Benefits, Limitations, Methods
Potential Appraisal-Concept, Importance
Career Planning- Concept, Importance
Succession Planning- Concept, Need
Mentoring- Concept, Importance
Counseling- Concept, Techniques.
3 Human Relations
Human Relations- Concept, Significance
Leadership Concept, Transactional & Transformational Leadership
Motivation-
Theory of Motivation)
Employees Morale- Concept, Factors affecting Morale, Measurement of
Employees Morale Emotional Quotient and Spiritual Quotient- Concept,
Factors affecting EQ & SQ
Employee Grievance- Causes, Procedure for Grievance redressal
Employee welfare measures and Healthy & Safety Measures.
4 Trends In Human Resource Management
HR in changing environment:
Competencies- concept, classification
Learning organizations- Concept, Creating an innovative organization,
Innovation culture- Concept, Need, Managerial role.
Trends in Human Resource Management,:
Employee Engagement- Concept, Types
Human resource Information System (HRIS) Concept, Importance,
Changing patterns of employment.
Challenges in Human Resource Management: Employee Empowerment,
Workforce Diversity. Attrition, Downsizing, Employee Absenteeism, Work life
Balance, Sexual Harassment at work place, Domestic and International HR
Practices, Millennial (Gen Y)Competency Mapping


4. Business Economics-VI
International Economics
Modules at a Glance
Sr. Modules No. of
No. Lectures
01 Introduction to International Trade 10
02 Commercial Policy 10
03 Balance of payments and International Economic Organization 15
04 Foreign Exchange market 10
Total 45

1 Introduction to International Trade
Theories of International Trade - Theory of Comparative Costs and
the Heckscher- Ohlin Theory.
Terms of Trade - Types and Limitations.
Gains from International trade - Offer Curves and Reciprocal Demand.
2 Commercial Policy
Commercial Trade Policy Free Trade and Protection Pros and Cons.
Tariff And Non Tariff Barriers: Meaning, Types and Effects
International Economic Integration Types and Objectives:-EU and Brexit,
ASAEN
3 Balance of payments and International Economic Organization
Balance of Payment: Meaning, Structure, Types of Disequilibrium.
Causes and measures to correct the disequilibrium in Balance of Payments
WTO- Recent Developments in TRIPS, TRIMS and GATS.
4 Foreign Exchange market
Foreign Exchange Market: Meaning, Functions, Determination of Equilibrium
Rate of Exchange.
Purchasing Power Parity Theory, Spot and Forward Exchange Rates, Arbitrage.
Role of Central Bank in foreign exchange rate management, Managed flexible
exchange rate system of India.


3. Export Marketing Paper - II
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Product Planning and Pricing Decisions for Export Marketing 12
2 Export Distribution and Promotion 11
3 Export Finance 11
4 Export Procedure and Documentation 11
Total 45

1 Product Planning and Pricing Decisions for Export Marketing
a) Planning for Export Marketing with regards to Product, Branding, Packaging
b) Need for Labelling and Marking in Exports, Factors determining Export Price;
Objectives of Export Pricing
c) International Commercial (INCO) Terms; Export Pricing Quotations Free on
Board (FOB), Cost Insurance and Freight (CIF) and Cost and Freight (C&F);
Problems on FOB quotation
2 Export Distribution and Promotion
a) Factors influencing Distribution Channels; Direct and Indirect Exporting
Channels; Distinction between Direct and Indirect Exporting Channels
b) Components of Logistics in Export marketing; Selection criteria of Modes of
Transport; Need for Insurance in Export Marketing
c) Sales Promotion Techniques used in Export Marketing; Importance of Trade
Fairs and Exhibitions; Benefits of Personal Selling; Essentials of Advertising in
Export Marketing;
3 Export Finance
a) Methods of Payment In export marketing; Procedure to open Letter of Credit,
Types and Benefits of Countertrade
b) Features of Pre-Shipment and Post-shipment finance; Procedure to obtain
Export Finance; Distinction between Pre-shipment Finance and Post Shipment
Finance.
c) Role of Commercial Banks, EXIM Bank, SIDBI in financing exporters; Role of
ECGC
4 Export Procedure and Documentation
a. Registration with different authorities; Pre-shipment Procedure involved in
Exports; Procedure of Quality Control and Pre-shipment Inspection;
b. Shipping and Custom Stage Formalities; Role of Clearing & Forwarding Agent;
Post-shipment Procedure for Realisation of Export Proceeds; Procedure of
Export under Bond and Letter of Undertaking. (LUT)
c. Importance of - Commercial Invoice cum Packing list, Bill of Lading/ Airway Bill,
Shipping Bill/Bill of Export, Consular Invoice, Certificate of Origin


4. Marketing Research Paper - II
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Applications of Marketing Research-I 12
2 Applications of Marketing Research-II 11
3 Applications of Marketing Research-III 11
4 Managing Marketing Research 11
Total 45

1 Applications of Marketing Research-I
a. Product Research- concept, areas, steps in new product development Product
Testing & Test Marketing- concept, methods
b. Brand Research- concept, components of a Brand, importance of brand
research Packaging Research- concept, importance
c. Price Research- concept, factors influencing pricing, importance of price
research, methods of price research
2 Applications of Marketing Research-II
a. Physical Distribution research- concept, types of distribution channels, Supply
Chain Management- concept, components of supply chain management,
importance of physical distribution research
b. Promotion Research- concept, elements of promotion, importance of
promotion research
Advertising Research- concept, scope, pre & post testing methods of
advertising effectiveness
c. Consumer Research- concept, objectives, methods Motivation Research-
concept, importance
3 Applications of Marketing Research-III
a. Sales Research- concept, significance, scope/areas
b. Rural Marketing Research-concept, features of Indian rural market, sources of
c. Global Marketing Research- concept, factors affecting Global Marketing , need

and scope of Global Marketing Research
4 Managing Marketing Research
a. Organizing Marketing Research activity- factors involved in organizing
Marketing Research activity, methods of organizing Marketing Research
activity, In house marketing department,--structure, merits , demerits
b. Professional Marketing Research agencies- structure, merits, demerits,
professional standards
c. Prominent Marketing Research agencies- HTA, ORG, IMRB, NCAER, Nielson


5. Investment Analysis and Portfolio

Management Paper - II
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Fundamental Analysis 12
2 Technical Analysis 11
3 Efficient Market Theory 11
4 Capital Asset Pricing Model 11
Total 45

1 Fundamental Analysis
A) Economy Analysis Meaning, Framework, Economic Analysis, Forecasting,
Barometric or Indicator Approach, Econometric Model Building and
Opportunistic Model Building.
B) Industry Analysis Concept of Analysis, Industry Life Cycle, Industry
Characteristics
Company Analysis Financial Statements, Analysis of Financial Statements, (
Practical questions on Debt equity ratios, total debt ratio, proprietary ratios,
interest coverage ratio, Profitability ratios related to sales, investment and
equity shares Efficiency or Activity Ratios) and Assessment of risk (
Leverages)
2 Technical Analysis
A) Dow Theory
B) Meaning and Principles of Technical Analysis, Price Chart, Line Chart, Bar Chart,
Japanese Candlestick Chart, Trends and Trend Reversals, Chart Patterns,
Support and Resistance, Reversal Patterns, Continuation Patterns and Elliot
Wave Theory
C) Mathematical Indicators Calculation of Moving Averages ( Simple and
Exponential Moving Average), Oscillators and Relative Strength Index
D) Market Indicators
E) Fundamental Analysis V/s Technical Analysis
3 Efficient Market Theory
A) Random Walk Theory
B) The Efficient Market Hypothesis
C) Forms of Market Efficiency
D) Competitive Market Hypothesis
4 Capital Asset Pricing Model
A) CAPM Fundamental Notions of Portfolio Theory, Assumption of CAPM,
Efficient Frontier with Riskless Lending and Borrowing, Capital Market Line,
Security Market Line and Pricing of Securities with CAPM.
B) Arbitrage Pricing Theory (APT) The Return Generating Model, Factors
Affecting Stock Return, Expected Return on Stock, APT V/s CAPM.


10. Direct and Indirect Taxation Paper - II

Goods and Service Tax Act
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Introduction 09
2 Levy and Collection of Tax 09
3 Time, Place and Value of Supply 09
4 Input Tax Credit & Payment of Tax 09
5 Registration under GST Law 09
Total 45

1 Introduction
What is GST
Need for GST
Dual GST Model
Definitions
Section 2(17) Business
Section 2(13) Consideration
Section 2(45) Electronic Commerce Operator
Section 2(52) Goods
Section 2(56) India
Section2 (78) Non taxable Supply
Section 2(84) Person
Section 2(90) Principal Supply
Section 2(93) Recipient
Section 2(98) Reverse charge
Section 2(102) Services
Section 2(105) Supplier
Section 2(107) Taxable Person
Section 2(108) Taxable Supply
Goods & Services Tax Network (GSTN)
2 Levy and Collection of Tax
Scope of Supply
Non taxable Supplies
Composite and Mixed Supplies
Composition Levy
Levy and Collection of tax
Exemption from tax
3 Time, Place and Value of Supply
Time of Supply
Place of Supply
Value of Supply
4 Input Tax Credit & Payment of Tax
Eligibility for taking Input Tax Credit
Input Tax Credit in Special Circumstances
Computation of Tax Liability and payment of tax
5 Registration under GST Law
Persons not liable registration
Compulsory registration
Procedure for registration
Deemed registration
Cancellation of registration


18. Psychology of Human Behavior at Work Paper-II
Modules at a Glance
Sr. Modules No. of
No. Lectures
1 Understanding Work Teams 11
2 Conflict and Negotiation 11
3 Emotions and Moods 12
4 Organizational Change and Stress Management 11
Total 45

1 Understanding Work Teams
a) Differences between groups and teams; Types of teams
b) Creating effective teams
2 Conflict and Negotiation
a) Defining Conflict; transitions in conflict thought
b) The Conflict Process
c) Negotiation: Bargaining strategies; the negotiation process
3 Emotions and Moods
a) What are Emotions and Moods? The basic emotions; sources of emotions and
moods
b) Emotional Intelligence
c) Organizational Behaviour applications of emotions and moods
4 Organizational Change and Stress Management
a) a Forces for Change
b) Work Stress and its Management

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University of Mumbai

Under Choice Based Credit, Grading

IDOL is offering only those elective courses which are highlighted.

2 Ability Enhancement Courses (AEC) 2 Ability Enhancement Courses (AEC)

2B *Skill Enhancement Courses (SEC) 2B **Skill Enhancement Courses (SEC)

Faculty of Commerce, University of Mumbai2 | P a g e

1B Discipline Related Elective(DRE)Courses

2 Ability Enhancement Courses (AEC)

2B *Skill Enhancement Courses (SEC)

*List of Skill Enhancement Courses (SEC)

Faculty of Commerce, University of Mumbai3 | P a g e

Elective Courses (EC)

1.Accountancy and Financial Management I

1 Accounting standards issued by ICAI and Inventory valuation 15

4 Accounting for Hire Purchase 15

Faculty of Commerce, University of Mumbai4 | P a g e

Faculty of Commerce, University of Mumbai5 | P a g e

Elective Courses (EC)-

Faculty of Commerce, University of Mumbai6 | P a g e

Faculty of Commerce, University of Mumbai7 | P a g e

Elective Courses (EC)-

3 Supply and Production Decisions 10

Faculty of Commerce, University of Mumbai8 | P a g e

Faculty of Commerce, University of Mumbai9 | P a g e

Ability Enhancement Courses (AEC)

Sr. Modules No. of

2 Obstacles to Communication in Business World 10

4 Language and Writing Skills 13

Faculty of Commerce, University of Mumbai10 | P a g e

Faculty of Commerce, University of Mumbai11 | P a g e

Faculty of Commerce, University of Mumbai12 | P a g e

Ability Enhancement Courses (AEC)

1 Environment and Ecosystem 13

2 Natural Resources and Sustainable Development 13

3 Populations and Emerging Issues of Development 13

4 Urbanisation and Environment 13

5 Reading of Thematic Maps and Map Filling 08

Faculty of Commerce, University of Mumbai13 | P a g e

Faculty of Commerce, University of Mumbai14 | P a g e

Skill Enhancement Courses (SEC)

Sr. Modules No. of

1 Overview of Indian Society 05

4 The Indian Constitution 10

5 Significant Aspects of Political Processes 10

Faculty of Commerce, University of Mumbai15 | P a g e

Topics for Project Guidance: Growing Social Problems in India:

Faculty of Commerce, University of Mumbai16 | P a g e

Core Courses (CC)

7.Mathematical and Statistical Techniques I

Sr. Modules No. of

1 Shares and Mutual Funds 15

Permutation, Combination and Linear

4 Elementary Probability Theory 15

Faculty of Commerce, University of Mumbai25 | P a g e

Faculty of Commerce, University of Mumbai26 | P a g e

1B Discipline Related Elective(DRE)Courses

2 Ability Enhancement Courses (AEC)

2B **Skill Enhancement Courses (SEC)

3 Core Courses (CC)