Commerce Syllabus Full
Commerce Syllabus Full
Commerce Syllabus Full
Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65
Unit I.
Unit II.
Unit III.
Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit;
Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Standard on
Auditing (SA); Relevant Case Studies/problems;
Unit IV.
Unit V.
Corporate Social Responsibility (CSR): Strategic planning and corporate social responsibility;
corporate philanthropy, meaning of CSR, CSR and CR, CSR and corporate sustainability, CSR
and Business Ethics, CSR and and Business Ethics, CSR and corporate Governance,
Environmental Aspect of CSR, CSR provision under the companies Act 2013, CSR committees
Suggested Readings:
1. Gupta, Kamal and Ashok Arora. Fundamentals of Auditing. Tata McGraw Hill Publicating
Co. Ltd., New Delhi.
2. Jha, Aruna. Auditing. Taxmann.
3. Tendon, B.N., S.Sudharsanam and S. Sundharabahu. A.Handbook of practical Auditing. S.
Chand and Co Ltd., New Delhi.
4. Ghatalia, S.V. Practical Auditin. Alled publishers private Ltd., New Delhi.
5. Singh, A.K and Gupta Lovleen. Auditing Theory and practice. Galgotia publishing
company.
6. Alvin Arens and james Loebbecke, Auditing: an integrated Approach.
7. Ravinder kumar and Virendra Sharma, Auditing principles and practice, PHI Learning
Christine A Mallin, Corporate Governance (Indian Edetion), Oxford University press, New
Delhi.
8. Bob Tricker, corporate Governance- principles, policies, and practice ( Indian Edition),
Oxford University press, New Delhi.
9. The Companies Act 2013( Relevant Sections)
10.MC Kuchhal Corporate Laws, Shri Mahaveer Book Depot. (Publishers). (Relevant
Chapters)
11.Relevant publications of ICAI on Auditing (CARO).
SEMESTER-VI
Core Course-14
Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65
Objective: To familiarize the students with the principles and practices of financial
management.
CONTENTS
Unit I.
Introduction to financial Management: Scope and objective, Time value of mony, Risk and
return, Valuation of securities – Bonds and Equities.
Unit II.
Long Term Investment Decisions : The capital Budgeting process, cash flow estimation,
payback period Method, Accounting Rate of Return, Net present value (NPV), Net Terminal
value, Internal Rate of Return (IRR), Profitability index.
Unit III.
Unit IV.
Dividend Decisions: Theories for Relevance and irrelevance of divided decision for corporate
valuation. Cash and stock divided policies in practice.
Unit V.
Working Capital Decisions: Concepts of working capital, the risk- return trade off source of
short – term finance, working capital estimation, cash management, receivables management,
inventory management and payables management.
Suggested Readings:
1. Horne, J.C. Van and Wackowich, fundamentals of Financial Management. 9th ed. New
Delhi prentice Hall of India.
2. Johnson, R.W. Financial Management. Boston Allyn and Bacon.
3. Joy, O.M. Introduction to financial management. Homewood
4. Khan and Jain. Financial Management text and problems. 2nd ed. Tata McGraw Hill New
Delhi.
5. Pandey, I.M financial Management. Vikas publications.
6. Chandra, P.Financial Management- Theory and practice. (Tata Mc Graw Hill)
7. Rustagi, R.P. Financial Management. Taxmann publication Pvt. Ltd.
8. Singh, J.K financial Management- text and problems. 2nd Ed. Dhanpat Rai and Company,
Delhi.
9. Singh, surrender and kaur, Rajeev. Fundamentals of financial Management. Book Bank
International.
10.Brigham and Houston, Fundamentals of financial Management, 13th Ed., cengage
Learning.
SEMESTER-VI
CORPORATE TAX PLANNING
Core Course-14
Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65
Objective: To provide Basic knowledge of corporate tax planning and its impact ondecision-
making.
Types of companies
Unit III.
Compensation
Unit IV.
Special provisions relating to non- residents
Unit V.
Amalgamation
Demerger
Slump sale
Suggested Readings:
Journals
1. Income tax reports, company law institute of India Pvt. Ltd., Chennai.
2. Taxman, Taxman Allied Services Pvt. Ltd.. New Delhi.
3. Current tax Reporter, current tax reporter, Jodhpur.
SEMESTER-VI
DSE-3
Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65
Objective:
This course aims at acquainting the students with the working of financial markets in India.
Unit I. Lectures: 13
An overview of financial markets in India: Indian money markets composition and
structure : (a) Acceptance houses. (b) Discount houses. And (c) Call money markets: Recent
trends in India money markets.
and NRIS.
Unit V. Lectures: 13
Financial Services: Concept, functions, and types, financial services: Meaning and
Definition Roll of financial services in a financial system Leasing, Meaning and features,
Introduction to Equipment leasing: Types of Lease, Evolution of Indian leasing industry.
Legal Aspects of leasing present Legislative Framework. Hire purchase: concept and
characteristics of hire purchase. Difference between hire purchase and leasing SEBI
guidelines: Credit rating.
Suggested Readings:
1. Chandler M.V. and Goldfeld S.M. Economics and Money and Banking
Harper and Row, New York.
2. Gupta Suraj B. Monetary Economics : S. Chand and Co.
3. Gupta Suraj B. Monetary Planing in India: Oxford Delhi
4. Bhole I.M. Financial Markets and Institutional: Tata Mc Grow Hill,
SEMESTER-VI
DSE-4
Paper 6.4:FUNDAMENTALS OF FINANCIAL MANAGEMENT
Duration: 3 hrs. MID SEM- 20, END SEM – 80, F.M. – 100, Lectures: 65
Objective:
This course aims at providing the general understanding of business research and the
methods of business research. The course will impart learning about how to collect analyze,
present and interpret data.
Unit I. Lectures: 10
Hypothesis Testing: Tests concerning means and proportions; Anova, Chi-square test and
other Non-parametric tests.
Unit-IV Lectures: 26
Report Preparation : Meaning, types and layout of research report v, Steps in report writing,
Citations, Bibliography and Annexure in report, JEL Classification.
Note:
1. There shall be a written examination of 50% marks on the basis of Unit I to III.
2. The student will write a project report under the supervision of a faculty member
assigned by the college bassed on field work. The project report carries 50% marks and
will be evaluated by University appointed examiners.