RANI CHANNAMMA UNIVERSITY

BELAGAVI

THE COURSE STRUCTURE & SYLLABUS OF

UNDER GRADUATE
BACHELOR OF COMMERCE

5th & 6th Semestersw.e.f.

Academic Year 2022-23 and Onwards

Under
CHOICE BASED CREDIT SYSTEM (CBCS)

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 RANI CHANNAMMA UNIVERSITY, BELAGAVI
Vidyasangama Bhootaramanhatti, Belagavi-591106

COURSE STRUCTURE
Bachelor of Commerce (CBCS)
Regular
(With Effect from Academic Year 2022-23)
Course Subject and Teaching Examin End IA Total Total
Code Course Hours ation Semester Marks Marks Credits
Duration Examin
ation
Marks
FIFTH SEMESTER
DSC Management 4 3 80 20 100 4
5.1 Accounting
DSC Income Tax-I 5 3 80 20 100 4
Par-I 5.2
DSC Cost Accounting 5 3 80 20 100 4
5.3
DSC Indian Accounting 4 3 80 20 100 4
5.4 Standards
Total 18 - 320 80 400 16
Group-I : ACCOUNTING AND TAXATION
DSCAT Accounting for 5 3 80 20 100 4
Part- 5.5 Managerial
II Decisions
DSCAT Goods and Service 5 3 80 20 100 4
5.6 Tax
Total 10 - 160 40 200 8
Group – II : FINANCE
DSCF Corporate Valuation 5 3 80 20 100 4
Part- 5.5 and Restructuring
II DSCF Strategic Working 5 3 80 20 100 4
5.6 Capital
Management
Total 10 - 160 40 200 8
Group – III : MARKETING
DSCM Fundamentals of 5 3 80 20 100 4
Part- 5.5 Rural Marketing
II DSCM Advertising and 5 3 80 20 100 4
5.6 Salesmanship
Total 10 - 160 40 200 8
Group – IV : INSURANCE AND BANKING
DSCIB Fundamentals of 5 3 80 20 100 4
Part- 5.5 Life Insurance
II DSCIB Principles of 5 3 80 20 100 4
5.6 Banking
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 Total 10 - 160 40 200 8
Part- SEC Community 2 - - 50 50 1
III 5.7 Services
Part- SEC E-Accounting 2 2 40 10 50 2
IV 5.8
Total 4 80 20 200 3
Grand Total (Vth Semester) 32 560 140 700 27
SIXTH SEMESTER
DSC Principles and 4 3 80 20 100 4
6.1 Practice of
Part- Auditing
I DSC Income Tax-II 5 3 80 20 100 4
6.2
DSC Costing Methods 5 3 80 20 100 4
6.3
DSC Indian Financial 4 3 80 20 100 4
6.4 Institutions and
Markets
Total 18 - 320 80 400 16
Group-I : ACCOUNTING AND TAXATION
DSC Strategic Cost and 5 3 80 20 100 4
Part- 6.5 Performance
II Management
DSC Corporate Tax 5 3 80 20 100 4
6.6 Planning and
Management
Total 10 - 160 40 200 8
Group – II : FINANCE
DSC Risk Management 5 3 80 20 100 4
Part- 6.5 and Derivatives
II DSC International 5 3 80 20 100 4
6.6 Financial
Management
Total 10 - 160 40 200 8
Group – III : MARKETING
DSC Services Marketing 5 3 80 20 100 4
Part- 6.5
II DSC Consumer 5 3 80 20 100 4
6.6 Behaviour
Total 10 - 160 40 200 8
Group – IV : INSURANCE AND BANKING
DSC General Insurance 5 3 80 20 100 4
Part- 6.5 Business
II DSC Information 5 3 80 20 100 4
6.6 Technology in
Banking
Total 10 - 160 40 200 8
SEC Enterprise Resource 2 2 40 10 50 1
Part- 6.7 Planning
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 III SEC Internship 2 - 40 10 50 2
6.8 Programme
Total 4 80 20 100 3
Grand Total (VIth Semester) 32 560 140 700 27

Note:
1. The B.Com curriculum is divided into four parts and contains different courses, The courses
have been named after AECC: Ability Enhancement Compulsory Course; DSC: Discipline
Specific Course; SEC: Skill Enhancement Course; and CC&EC: Co-curricular and Extra-
curricular Activities
2. A practical is a ‗hands–on class‘ which allows students to apply the theories learnt in the class
room. One hour practical class is equal to one hour theory class and the class is managed by a
single teacher. Practical classes may be conducted in the Business Lab or in Computer Lab or in
the class room depending on the requirement. Experienced and Competent subject teachers may
be allotted the practical workload.
3. IA marks for practical on skill development subject shall be awarded on the basis of practical
records submitted by the student and on the basis of internal assessment tests.
4. Co-curricular and Extra-curricular Activities: A student shall opt for one of the following
activities offered in the college, in all the four semesters of the undergraduate programme. The
activity carries a credit each and will be internally assessed for 50 marks. The activities may
include a) N.S.S. / N.C.C b) Sports and Games c) Physical Education or Activities related to
Yoga d) Field studies / Industry Inplant Training. e) Community work such as promotion of
values of National Integration, Environment, Human rights and duties, Peace, Civic sense etc. f)
A Small project work concerning the achievements of India in different fields g) Evolution of
study groups/seminar circles on Indian thoughts and ideas. h) Computer assisted/web-based
learning and e-library skills Evaluation of Co-curricular and Extra-curricular Activities shall be
as per the procedure evolved by the university from time to time.
5. Student shall have to continue with the same elective groups opted in the Fifth Semester to
complete the B.Com course.
6. The students of the sixth semester should undergo 10 days intensive training in any organisation
for the Internship Program preferably after completion of fifth semester and before
commencement of sixth semester examinations. After the training programme they should
prepare and submit the report covering functions of the industry and its contributions towards
society. The internship programme should carry 50 marks, out of which 40 marks for the brief
report on the in-plant training and 10 marks for the internal assessment. The concerned records
should be kept in the college/department for at least six months, which should be produced to the
university authorities as and when asked.

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 COURSE - DSC-5.1: MANAGEMENT ACCOUNTING
Weekly Teaching Hours: 4 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100
Objective: The objective of this course is to enable the students to understand the analysis and
interpretation of financial statements with a view to prepare management reports for decision-
making.
Units Topics No. of
Periods
I INTRODUCTION TO MANAGEMENT ACCOUNTING: 10
Meaning and Definition – Objectives – Nature and Scope – Role of
Management Accountant - Relationship between Financial Accounting
and Management Accounting - Relationship between Cost Accounting
and Management Accounting - advantages and limitations of
Management Accounting - Management Reporting– Principles of Good
Reporting System.
II ANALYSIS AND INTERPRETATION OF FINANCIAL 10
STATEMENTS:
Meaning of Financial Statements - Features - Objectives - Advantages
and Limitations - Types of Analysis - Methods of Financial Analysis -
Problems on Comparative Statement analysis - Common Size Statement
analysis and Trend Analysis as per Companies Act, 2013 Schedule III
formats.
III CASH FLOW ANALYSIS: 10
Meaning and Definition of Cash Flow Statement - Concept of Cash and
Cash Equivalents - Uses of Cash Flow Statement – Limitations of Cash
Flow Statement– Differences between Cash Flow Statement and Fund
Flow Statement – Provisions of Ind.AS-7 - Procedure for preparation of
Cash Flow Statement - Cash Flow from Operating Activities - Cash Flow
from Investing Activities and Cash Flow from Financing Activities -
Preparation of Cash Flow Statement according to Ind.AS-7.
IV RATIO ANALYSIS: 10
Meaning and Definition of Ratio - Accounting Ratios and Ratio Analysis
- Uses and Limitations - Classification of Ratios - Liquidity Ratios -
Profitability Ratios and Solvency Ratios.
V MANAGEMENT REPORTING SYSTEM: 10
Meaning and definition of Management Reporting - Requisites of a good
reporting system - Principles of good reporting - Kinds of reports -
Drafting of reports by management accountant under different situations.

Reference Books:
1. Dr. S.N. Maheshwari, Management Accounting, Vikas Publishers.
2. S. C. Saxena, Management Accounting,
3. Dr. S.N. Goyal and Manmohan, Management Accounting,
4. B.S. Raman, Management Accounting, United publishers
5. Sharma and Gupta, Management Accounting, Kalyani Publishers
6. M Muniraju & K Ramachandra, Management Accounting, HPH
7. PN Reddy & Appanaiah, Essentials of Management Accounting, HPH
8. Dr. B Mariyappa , Management Accounting, HPH
9. Sudhindra Bhat- Management Accounting

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 COURSE - DSC-5.2: INCOME TAX-I
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100
Objective: The objective of this course is to expose the students to the various provisions of Income
Tax Act relating to computation of Income of individual assesses.

Units Topics No. of

Periods
I INTRODUCTION TO INCOME TAX: 10
Brief History of Indian Income Tax - Legal Frame Work - Types of Taxes -
Cannons of Taxation - Important Definitions: Assessment, Assessment
Year, Previous Year (including Exceptions), Assessee, Person, Income,
Casual Income, Gross Total Income - Scheme of taxation: Meaning and
classification of Capital & Revenue - Income tax authorities: Powers &
functions of CBDT - CIT & A.O.
II EXEMPTED INCOMES: 6
Introduction - Exempted Incomes u/s 10 applicable to Individual Assessees
- Agricultural Income: Definition - Scheme of Partial Integration (Theory
only)
III RESIDENTIAL STATUS AND INCIDENCE OF TAX: 8
Determination of Residential Status of Individual assessees - Incidence of
Tax. Problems.
IV INCOME FROM SALARY: 24
Meaning and Definition – Basis of Charge – Advance Salary –Arrears of
Salary – Allowances - Perquisites - Provident Fund - Profits in Lieu of
Salary - Voluntary Retirement – Compensation - Retrenchment
Compensation - Gratuity - Commutation of Pension - Encashment of
Earned leave - Deductions from Salary u/s 16 - Problems on computation of
taxable Income from Salary.
V INCOME FROM HOUSE PROPERTY: 12
Basis of Charge - Deemed Owners - Exempted House Property Income -
Composite Rent – Annual Value - Determination of Annual Value -
Treatment of Unrealized Rent - Loss due to Vacancy - Deductions from
Annual Value u/s 24 - Problems on computation of taxable Income from
House Property.

Reference Books:
1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.
2. B.B. Lal: Direct Taxes, Konark Publisher (P)ltd.
3. Dr. Mehrotra and Dr. Goyal: Direct Taxes – Law and Practice, Sahitya Bhavan Publication.
4. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons.
5. Gaur & Narang: Income Tax.
6. 7 Lectures – Income Tax – I,VBH
7. Dr.V.Rajesh Kumar and Dr.R.K.Sreekantha: Income Tax – I, Vittam Publications.

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 COURSE - DSC-5.3: COST ACCOUNTING
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: The objective of this course is to familiarize the students with the cost accounting
concepts and their applicability in organizations for the purpose of decision making on cost
reduction and efficiency improvement.
Units Topics No. of
Periods
I INTRODUCTION TO COST ACCOUNTING: 14
Meaning – Nature – Objectives – Functions – Significance - Difference
between Cost Accounting and Financial Accounting - Various Elements of
Cost and Classification of Cost - Cost object - Cost unit - Cost driver - Use
of IT in Cost Accounting; Limitations of Cost Accounting; Cost Sheet:
Meaning and Cost heads in a Cost Sheet, Presentation of Cost Information in
Cost Sheet/Statement - Problems on Cost Sheet - Tenders and Quotations.
II MATERIALS COST: 12
Meaning - Importance and Types of Materials – Direct and Indirect Material;
Materials procurement: Procedure for procurement of materials and
documentation involved in procurement of materials -Material Storage and
Records: Duties of Store keeper, Store records; Material Issues and
Valuation: Procedure for material issues - Valuation of material issues -
preparation of Stores Ledger/Account -FIFO, LIFO, Simple Average Price
and Weighted Average Price Methods - Problems. EOQ, ABC Analysis,
FSN Inventory, VED Inventory, HML Inventory, Physical Control-
KANBAN, JIT (concepts only).
III EMPLOYEE COST: 8
Meaning – Components - Classification and Importance of Employee
(Labour) Cost in Organizations; Time keeping and Time booking - Idle time
- Causes and Treatment of Normal and Abnormal Idle time – Overtime -
Causes and Treatment (Theory Only); Causes and effects of Employee
Turnover - Methods of Remuneration (Payment of Wages and Incentives)
Problems on calculation of earnings under Time Rate (Straight Time Rate,
Halsey and Rowan Methods) and Piece Rate Systems (Straight Piece Rate
and Taylor‘s Differential Piece Rate only)
IV OVERHEADS: 14
Meaning and Classification of Overheads; Accounting and Control of
Manufacturing Overheads: Estimation and Collection, Cost Allocation,
Apportionment, Re-apportionment and Absorption of Manufacturing
Overheads; Problems on Primary and Secondary distribution using
Reciprocal Service Methods (Repeated Distribution Method and
Simultaneous Equation Method); Absorption of Overheads: Meaning and
Methods of Absorption of Overheads; Problems on Machine Hour Rate.
V RECONCILIATION OF COST AND FINANCIAL ACCOUNTS: 8
Reasons for differences in Profits under Financial and Cost Accounts;
Procedure for Reconciliation - Ascertainment of Profits as per Financial
Accounts and Cost Accounts and Reconciliation of Profits of both sets of
Accounts - Preparation of Reconciliation Statement - Problems.

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Reference Books:
1. Jain and Narang. Cost Accounting, Kalyani Publication House
2. M.N Arora Cost Accounting ,HPH
3. M.V. Shukla – Cost and Management Accounting
4. N.K. Prasad: Cost Accounting, Books Syndicate Pvt. Ltd.
5. Dr. V Rajeshkumar, Dr. R K Srikanth – Cost Accounting MHE India
6. Ratnam, Cost Accounting -Kitabmahal
7. P C Tulsian, Cost Accounting – MHE India
8. Nigam & Sharma: Cost Accounting, HPH
9. Dr. B. Mariyappa: Cost Accounting HPH
10. Khanna, Ahuja & Pandey – Practical Costing - S Chand & Co. Ltd.
11. B.S. Raman, Cost Accounting. United Publisher
12. V. A. Patil & B. S. Navi; Cost Accounting-I, S.Chand & Co. Ltd.
13. Ravi M. Kishore – Cost Management –Taxmann.

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 COURSE - DSC-5.4: INDIAN ACCOUNTING STANDARDS
Weekly Teaching Hours: 4 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: The objective of the subject is to enable the students to understand the need and
method of presentation of financial statements in accordance with IFRS, which makes the
students to acquire knowledge about various IndAS.
Units Topics No. of
Periods
I ACCOUNTING STANDARDS: 8 06 hours
Meaning of Accounting Standards - Need for Accounting Standards -
Significance or advantages of Accounting Standards - Limitations of
Accounting Standards - Orientation to International Accounting Standards
and International Financial Reporting Standards - Accounting Standards in
Indian Context - Introduction to Indian Accounting Standards (Ind AS).
Accounting Bodies. Procedure for issuing Accounting Standards by the
Accounting Standards Board
II PREPARATION OF FINANCIAL STATEMENTS AS PER IND AS: 10 12 hours
Framework for preparation of financial statements - Presentation of Financial
Statements as per Ind AS 1: Statement of Profit and Loss - Balance Sheet -
Statement of Changes in Equity - Statement of Cash Flows and Notes to
Accounts; Problems on preparation of Statement of Profit & Loss and Balance
Sheet.
III PROVISIONS UNDER ACCOUNTING STANDARDS FOR ITEMS 12
APPEARING IN FINANCIAL STATEMENTS: 14 hours
Revenue Recognition (Ind. AS 18); Valuation of Inventory (Ind AS 2);
Property - Plant and Equipment - including Depreciation (Ind AS 16);
Borrowing Cost (Ind AS 23);Intangible Assets (Ind. AS 38); Provisions (Ind
AS 37); Earnings per Share (Ind AS 33).
IV PROVISIONS UNDER ACCOUNTING STANDARDS FOR ITEMS 10
THAT DO NOT APPEAR IN FINANCIAL STATEMENTS: 10 hours
Segment Reporting (Ind. AS 108), Related Party Disclosures (Ind AS 24),
Events occurring after Balance Sheet Date (Ind. AS 10), Interim Financial
Reporting (Ind AS 34)
V GROUPING OF ACCOUNTS: 10 14 hours
Meaning of Group - Holding and Subsidiary Company - Purpose and
benefits of preparing Consolidated Financial Statements - Requirements of
Companies Act, 2013 in respect of Consolidation of Financial Statements -
Components of Consolidated Financial Statements - Calculation of Non
controlling Interest - Calculation of Goodwill or Capital Reserve on
Consolidation; Accounting treatment for inter-company debts - unrealized
profit on stock.

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Reference Books:
1 IFRS - Student Study Guide - ISDC
2 IFRS for India, Dr. A. L. Saini, Snow White Publications
3 Roadmap to IFRS and Indian Accounting Standards by CA Shibarama Tripathy
4 IFRS Explained - A Guide to IFRS by BPP Learning Media
5 IFRS Concepts and Applications by Kamal Garg, Bharath Law House Private Limited.
6 IFRS: A Quick Reference Guide by Robert J Kirk, Elsevier Ltd.
7 IFRS, Barry Larking, Taxman Publications
8 Anif & Mukherjee, Corporate Accounting, Mc Graw Hill Publishers.
9 Anil Kumar, V. Rajesh Kumar and B. Mariyappa, Indian Accounting Standards,
Himalaya Publishing House
10 Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law
Publishers.
11 Study material of the Institute of Chartered Accountants of India (ICAI), The Institute of
Cost and Management Accountants of India (ICMAI), and The Institute of Company
Secretaries of India (ICSI) – [Freely downloadable from the websites of respective
institutions].

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 COURSE – DSCAT-5.5: ACCOUNTING FOR MANAGERIAL DECISIONS
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100
Objective: To develop among learners, an understanding of the various tools and techniques
for controlling and reducing cost, and enable effective decision making.
Units Topics No. of
Periods
I COST CONTROL AND COST REDUCTION: 10
Cost Management - Components of Cost Management - Cost Control and
Cost Reduction - Areas of Cost Control and Cost Reduction - Overview of
Tools and Techniques for Cost Control and Cost Reduction.
II MARGINAL COSTING: 12
Basic concepts of marginal costing - Contribution Margin - Break-even
Analysis - Break-even and profit-volume charts - Contribution to Sales Ratio
- Margin of Safety - Angle of Incidence - Cost-volume-profit - Multi-product
break-even analysis - Key (Limiting) factor.
III SHORT-TERM DECISION MAKING: 12
Determination of cost / price of a product / service under marginal costing
method - Determination of cost of finished goods and work-in-progress -
Comparison of marginal costing with absorption costing methods and
reconciliation - Short-term decision making - Make or Buy - Profitable
Product Mix - Addition of a new product or line, - Discontinuing an existing
product or line.
IV STANDARD COSTING: 12
Setting up Standards - Types of Standards - Standard Costing as a method of
performance measurement - Calculation and reconciliation of cost variances
- Material Cost Variance - Employee Cost Variance - Variable Overhead
Variance and Fixed Overhead Variance.
V BUDGETARY CONTROL: 14
Meaning of Budget - Essentials of Budget - Budget Manual - Budget Setting
Process - Preparation of Budget and Monitoring Procedures - Use of Budget
in Planning and Control - Flexible Budget - Preparation of Functional
Budget for operating and non-operating functions - Cash budget - Master
Budget - Introduction to principal / key budget factor - Zero Based
Budgeting (ZBB) - Performance Budget - Control Ratios and Budget
Variances.

Reference Books:
1. V Rajesh Kumar and R K Sreekantha, ―Cost Management‖, MHE India
2. Guptha, Sachin, Cost and Management Accounting, Taxman Publications
3. Keswani, Sunil, Cost and Management Accounting, Bharat Law House Pvt. Ltd.
4. Kalra, Ashish, Cost and Management Accounting, IGP Publications.
5. Study material of the Institute of Chartered Accountants of India (ICAI), The Institute of
Cost and Management Accountants of India (ICMAI), and The Institute of Company
Secretaries of India (ICSI) - [Freely downloadable from the websites of respective
institutions]
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 COURSE – DSCAT - 5.6: GOODS AND SERVICE TAX
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100
Objective: To impart students with knowledge of tax, types and their modalities, to give insight
on the taxes influencing a corporate entity – both direct and indirect, and to orient the students on
the procedures and formalities to be adhered, with regard to tax matters.

Units Topics No. of

Periods
I INTRODUCTION TO GST: 10
Meaning of Tax and Types - Differences between Direct and Indirect
Taxation - Brief History of Indirect Taxation in India - Structure of Indian
Taxation - Rationale for transitions to GST.
II GST FRAMEWORK: Introduction to Goods and Services Tax - 10
Constitutional Framework - Orientation to CGST, SGST and IGST -
Meaning and Scope of Supply - Types of Supply - Exemptions from GST -
GST terminologies and definitions.
III TIME, PLACE AND VALUE OF SUPPLY: 12
Time of Supply in case of Goods and Services - Problems on ascertaining
Time of Supply - Place of Supply in case of Goods and Services (both
General and Specific Services) - Problems on Identification of Place of
Supply; Value of Supply - Meaning - Inclusions and Exclusions - Problems
on calculation of ‗Value of Supply‘
IV GST LIABILITY AND INPUT TAX CREDIT: 14
Rates of GST - Classification of Goods and Services and Rates based on
classification - Problems on computation of GST Liability - Input Tax
Credit – Meaning - Process for availing Input Tax Credit - Problems on
calculation of Input Tax Credit and Net GST Liability.
V GST PROCEDURES: 14
Registration under GST - Tax Invoice - Levy and Collection of GST -
Composition Scheme - Due dates for Payment of GST - Accounting record
for GST - Features of GST in Tally Package - GST Returns - Types of
Returns - Monthly Returns - Annual Return and Final Return - Due dates
for filing of returns. Final Assessment - Accounts and Audit under GST.

Reference Books:
1. V Rajesh Kumar and Mahadev, ―Indirect Taxes‖, McGraw Hill Education
2. Datey, V S, ―Indirect Taxes‖, Taxmann Publications.
3. Hiregange et al, ―Indirect Taxe‖, Puliani and Puliani.
4. Haldia, Arpit, ―GST Made Easy‖, Taxmann Publications.
5. Chaudhary, Dalmia, Girdharwal, ―GST – A Practical Approach‖, Taxmann Publications.
6. Garg, Kamal, ―Understanding GST‖, Bharat Publications.
7. Hiregange, Jain and Naik, ―Students Handbook on GST‖, Puliani and Puliani.

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 COURSE - DSCF-5.5: CORPORATE VALUATION AND RESTRUCTURING

Weekly Teaching Hours: 5 Examination Duration: 3 Hours

Credits: 3 Maximum Marks: 100

Objective: To provide knowledge on valuation of business enterprises and make students to

understand the various models of value-based management and give insight on various forms of
corporate restructuring.
Units Topics No. of
Periods
I INTRODUCTION AND FUNDAMENTAL TOOLS OF FINANCE: 8
Meaning of Financial Management - Goals of Financial Management -
Analysis of Financial Statements - DU PONT ANALYSIS; Time Value of
Money - Compounding, Discounting, Annuity and Perpetuity; Weighted
Average Cost of Capital - CAPM based calculation; Beta - Un-levering
and Re-levering.
II CORPORATE VALUATION: 20
Valuation of Firm and Valuation of Equity - Net Assets Method - Earnings
Capitalization Method - Relative Valuation - Chop Shop Method;
Discounted Cash Flow (DCF) Method - Adjusted Present Value (APV)
Method; ICAI Valuation Standards.
III VALUE BASED MANAGEMENT: 10
Marakon Approach - Alcar Approach – Mc-Kinsey Approach - Stern-
Stewart Approach (EVA Method) and BCG Approach - Performance
Measurement and Analysis - Balanced Scorecard.
IV CORPORATE RESTRUCTURING: 8
Corporate Restructuring - Forms of Corporate Restructuring - Asset
Restructuring – Securitization - Sale and Lease; Financial Restructuring -
Designing and re-designing capital structure; Restructuring of companies
incurring continuous losses - restructuring in the event of change in law -
Buy-back of shares.
V BUSINESS COMBINATIONS: 10
Mergers and Acquisitions - Meaning and differences - Financing of merger
(deciding between merger and acquisition) - Determining share Exchange
ratio, net asset value, EPS and market price approach - Range and Terms -
Feasibility of Mergers and Acquisitions.

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Reference Books:
1. V. Rajesh Kumar, Strategic Financial Management, Mc Graw Hill Education.
2. Prasanna Chandra, Corporate Valuation and Value Creation, Mc Graw Hill Education.
3. Pattabhiram and Bala, Strategic Financial Management, Snow White Publications.
4. Sridhar A N, Strategic Financial Management, Shroff Publishers and Distributors.
5. Damodaran, Aswath, Damodaran on Valuation, John Wiley.
6. Kishore, Ravi M, Strategic Financial Management, Taxman Publications.
7. Gupta J B, Strategic Financial Management, Taxman Publications.
8. Copeland, Tom, Koller, Tim and Murrin, Jack, ―Valuation – Measuring and Managing
the Value of Companies‖, McKinsey Quarterly, Wiley Finance.
9. Weaver, Samuel and Weston, Fred; ―Strategic Corporate Finance‖ South-Western
CENGAGE Learning.
10. Allen, David, ―An Introduction to Strategic Financial Management – The Key to Long
Term Profitability‖,
11. The Chartered Institute of Management Accountants, Kogan Page.
www.valuebasedmanagement.net
12. Study material of the Institute of Chartered Accountants of India (ICAI), The Institute of
Cost and Management Accountants of India (ICMAI), and The Institute of Company
Secretaries of India (ICSI) – [Freely downloadable from the websites of respective
institutions].

14
 COURSE - DSCF-5.6: STRATEGIC WORKING CAPITAL MANAGEMENT

Weekly Teaching Hours: 5 Examination Duration: 3 Hours

Credits: 3 Maximum Marks: 100

Objective: To orient the students on the estimation of working capital requirements of various
types of entities and provide knowledge on managing the components of working capital.
Units Topics No. of
Periods
I INTRODUCTION AND ESTIMATION: 10
Working Capital - meaning and types; Meaning of Working Capital
Management - Meaning and Scope - Estimation of Working Capital
Requirement - Need for adequate working capital - Factors influencing
working capital requirements - Methods for estimation of Working
Capital requirement - Regression method - Operating or cash cycle
method and Policy method - Problems on estimation of working capital.
II FINANCING OF WORKING CAPITAL: 8
Sources of Working Capital - Trade credit - Loans from banks and
financial institutions (Maximum Permissible Bank Finance - concept and
problems) - Loan from indigenous bankers - Advances from customers -
Accrued expenses - Commercial papers - Debt securitization -Factoring of
Receivables and Forfeiting; Factors influencing choice of short-term
source of funds - Problems on calculation of cost of each source -
Approaches to working capital financing - Matching Approach -
Conservative Approach and Aggressive Approach - Problems on
approaches to working capital financing.
III MANAGEMENT OF INVENTORY: 10
Meaning of Inventory - Inventory Control - objectives - advantages; costs
associated with inventory control - scope or areas of inventory control -
Procurement of Material - Make or Buy Decision - Purchasing Process,
Vendor Selection - Ordering Quantity and Frequency (EOQ) -
Manufacturing Quantity and Frequency (EMQ) - Documents relating to
procurement of materials - Problems on calculation of EOQ and EMQ;
Stores Control - Classes or Types of Stores - Method of Storing - Stock
Levels - Classification and codification of material - stock verification -
Duties and responsibilities of Stores Manager - Records and documents
relating to Stores - Problems on calculation of Stock Levels -
Management of Issues - Methods of pricing issues - Ratios relevant to
Inventory Control - Problems on Issue of Material.
IV MANAGEMENT OF RECEIVABLES AND PAYABLES: 20
Objectives or Purpose of Receivables Management - Costs associated
with Receivables; Scope of Receivables Management - Credit Standards -
Credit Period - Cash Discount and Collection Efforts - Tools and
Techniques for Managing Receivables - Credit Analysis - Risk
Classification - Probability Analysis or Decision Tree Analysis - Cost-

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 benefit Analysis - Ageing schedule - Collection Matrix and Factoring -
Problems. Management of payables: Introduction - Costs associated
with Trade credit - Scope of management of payables - whether to avail
credit facility from suppliers or not? Whether to seek extension of credit
period or not?, whether to avail discount offer or not?. Problems.
V TREASURY AND CASH MANAGEMENT: 12
Motives for holding Cash – Transaction - Precautionary and Speculative;
Objectives of Cash Management - Costs associated with Cash - Scope of
Cash Management - Estimation of Cash Requirement - Managing Cash
Inflows - Managing Cash Outflows - Maintenance of Optimal / Ideal Cash
Balance; Tools or Techniques for Effective Cash Management - Cash
Budget - Invoicing Policy - Concentration Banking - Lock-box System -
Playing the Float - Baumol‘s Model - Miller-Orr Model - Problems -
Developments in Cash Management - Electronic Fund Transfer - Virtual
Banking - Zero Balance Account - Petty Cash Imprest System etc.

Reference Books:
1. Prasanna Chandra, Financial Management – Theory and Practice, Mc Graw Hill
Education
2. I M Pandey, Financial Management, Vikas Publications
3. Khan M Y and Jain P K, Financial Management – Text, Problems and Cases, Mc Graw
Hill Education
4. V Rajesh Kumar, Financial Management, Mc Graw Hill Education
5. Damodaran, Aswath, Corporate Finance , John Wiley & Sons Inc
6. Damodaran, Aswath, Applied Corporate Finance, John Wiley & Sons Inc
7. Kishore, Ravi M, Financial Management – Problems and Solutions, Taxman Publications
8. Bodhanwala, Ruzbeh, Financial Management using Excel Spreadsheet, Taxman
Publications
9. Bahal, Mohit, ―Practical Aspects of Financial Management‖, Suchita Prakashan (P) Ltd.
10. Sharma, Dhiraj, ―Working Capital Management – A conceptual Approach‖, Himalaya
Publishing House.
11. Study material of the Institute of Chartered Accountants of India (ICAI), The Institute of
Cost and Management Accountants of India (ICMAI), and The Institute of Company
Secretaries of India (ICSI) – [Freely downloadable from the websites of respective
institutions]

16
 COURSE - DSCM-5.5: FUNDAMENTALS OF RURAL MARKETING
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: To create awareness about the process of marketing in the rural area and help to
understand the working of rural marketing institutions with different issues.
Units Topics No. of
Periods
I INTRODUCTION TO RURAL MARKETING: 12
Meaning, definition, concept, nature, scope, significance of rural marketing
- factors contributing to growth of rural markets - components and
classification of rural markets - rural market v/s urban market - electronic
rural market.
II AGRICULTURAL MARKETING: 12
Meaning, definition, concept, nature and types of agriculture produce -
concept and types of agricultural markets - marketing channels - methods of
sales - market functions.
III MARKETING MIX FOR RURAL MARKETING: 12
Product planning for rural products - pricing methods and strategies for
products of rural markets - products management in rural markets.
IV CHANNELS OF DISTRIBUTION: 12
Distribution pattern and methods in rural markets - special characteristics of
rural channels - channel management in rural markets - managing physical
distribution in rural markets - storage warehousing and transportation.
V ISSUES IN RURAL MARKETING: 12
Rural consumer behavior – features - factors influencing lifestyle of rural
consumer - FMCG sector in rural India - concept and classification of
consumer goods - marketing channels for FMCG - fast growing FMCG -
marketing of consumer durables - role of advertising.

Reference Books:
1. Badi R.V. Badi N.V: Rural Marketing, Himalaya Publishing House-2010
2. Acharya S.S Agarawal N.L: Agriculture Marketing In India, Oxford and IBH Publishing
Company Pvt. Ltd
3. Marketing Management, planning, implementation and control – Rama Swamy and
NamaKumar, Mernillan.
4. Marketing management by C.N Sontakki, Kalyani Publishers

17
 COURSE - DSCM-5.6: ADVERTISING AND SALESMANSHIP

Weekly Teaching Hours: 5 Examination Duration: 3 Hours

Credits: 3 Maximum Marks: 100

Objective: To familiarize the students regarding advertising and various dimensions of

salesmanship and career opportunities available in these fields.
Units Topics No. of
Periods
I INTRODUCTION TO ADVERTISING: 10
Definition of Advertising – History of Advertising - Roles of Advertising
– Functions of Advertising – Key players in Advertising – Types of
Advertising – Steps in development of Advertising.
II ADVERTISING DESIGN: 10
Advertising Design - Advertising Theory - Types of Advertising Appeals -
Structure of an Advertisement - Message Strategies - Cognitive strategies -
Exceptional Strategies - Creating an Advertising - Advertising
Effectiveness.
III COPYWRITING: 8
Meaning and definition of Copywriting – The Copywritr – Copywriting
for Print – Copywriting guidelines – Radio of Copywriting – TV
Copywriting – Writing for the Web – Tips for writing good web content.
IV SALESMANSHIP: 12
Meaning and Definition of Salesmanship - Features of Salesmanship -
Scope of Salesmanship - Modern Concept of Salesmanship - Utility of
Salesmanship - Elements of Salesmanship - Art or Science Salesmanship –
Professional Qualities of Salesman - Psychology of Salesmanship;
Attracting Attention - Awakening Interest - Creating Desire and Action.
V PROCESS OF SELLING: 10
Stages in Process of Selling – (i) Pre-Sale Preparations (ii) Prospecting
(iii) Pre-Approach (iv) Approach (v) Sales Presentation (vi) Handling of
Objections (vii) Close (viii) After Sales Follow-up.

Reference Books:
1. Dawar S.R --Salesmanship and Advertisement, S. Chand
2. Cummins. J-Sales Promotion—Prentice Hall India
3. Birth and Boyd-New patterns in Sales Management-Mc Graw Hill
4. Debbie Gillialand-Marketing—Mc Graw Hill.
5. Marketing Management Philip Kotler Pearson Publication.
6. Marketing Management RajanSaxena McGraw Hill Education.
7. Principles of Marketing Philip Kotler Pearson Publication

18
 COURSE - DSCIB-5.5: FUNDAMENTALS OF LIFE INSURANCE

Weekly Teaching Hours: 5 Examination Duration: 3 Hours

Credits: 3 Maximum Marks: 100

Objective: To acquaint students about the principles of managing and administration of

insurance business.

Units Topics No. of

Periods
I INTRODUCTION TO LIFE INSURANCE: 10
Introduction to Life Insurance - Features of Life Insurance, Procedure of
taking a Life Insurance Policy- Principles of Life Insurance - Kinds of Life
Insurance Policies, Whole Life policies, Endowment policies and Term
policies, Annuities - Annuities - Life Insurance Underwriting - Need for
Selection - Factors affecting Rate of Mortality - Sources of Data - Concept
of Extra Mortality - Numerical Methods of Undertaking and Occupational
Hazards.
II POLICY CONDITIONS AND PREMIUM: 12
Policy Conditions: Conditions relating to commencement of Risk, Riders,
Conditions of Premium, Conditions relating to continuation of policies,
Nomination and Assignment, Paidup Value, Surrender Value. Insurance
Premium: Types of Premium, Factors affecting the premium of Life
Insurance policies, Methods of premium computation, Natural Premium
Plan, Level Premium Plan, Mortality Table, Sources of Mortality
information and construction of mortality tables. Valuation, Surplus and
Bonus: Objects of valuation, Sources of surplus, Bonus and its kinds.
III LEGAL ASPECTS OF LIFE INSURANCE: 14
Legal Aspects of Insurance - Indian Contract Act, Special Features of
Insurance Contract; Insurance Laws, Insurance Act, LIC Act, and IRDA
Act.
IV CLAIM MANAGEMENT AND RE-INSURANCE: 12
Claim Management - Claim Settlement - Procedure for settlement of
maturity claims - Procedure for death claims - Legal Framework - Third
Party Administration - Insurance Ombudsman - Consumer Protection Act.
V RISK MANAGEMENT AND INSURANCE: 12
Basic concept of risk, Types of business risk, Assessment and transfer, Basic
principles of utmost good faith, Indemnity, Economic function, Proximate
cause, Subrogation and contribution, Risk and return relationship, Need for
coordination. Power, functions and Role of IRDA, Online Insurance

19
Reference Books:
1. Annie Stephen L, HPH
2. P. Perya Swamy, Principles and Practice of Life Insurance
3. Raman B, Your Life Insurance, Hand Book
4. William C. Arthur, Risk Management and Insurance
5. G. Krishna Swamy, A Text book on Principles and Practices of Life Insurance
6. Gopal Krishnan, Liability Insurance
7. Aramvalarthan, Risk Management I.K. Intl
8. Mishra M.N, Insurance Principles and Practice
9. Agarwal, O.P., Banking and Insurance, Himalaya Publishing House
10. Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill

20
 COURSE - DSCIB-5.6: PRINCIPLES OF BANKING

Weekly Teaching Hours: 5 Examination Duration: 3 Hours

Credits: 3 Maximum Marks: 100

Objective of the Course: To acquaint the students with the fundamentals of banking and
understand the real time banking practices..

Units Topics No. of

Periods
I INTRODUCTION TO BANKING: 12
Origin of banking - definition - banker and customer relationship - General and
special types of customers -Types of deposits - Origin and growth of
commercial banks in India - Financial Services offered by banks - Changing
role of commercial banks - Types of banks.
II BANKER AND CUSTOMER: 10
Introduction - Meaning and Definition of Banker and Customer - General and
Special relationship between Banker and Customer - Special types of
Customers - Minor, Joint Account, Partnership, Joint Stock Company, Trustee,
Clubs and Associations.
III BANKING OPERATIONS: 14
Collecting Banker – Meaning, Duties and Responsibilities of Collecting
Banker, Holder for Value, Holder in Due Course, Statutory Protection to
Collecting Banker; Paying Banker – Meaning, Precautions, Statutory
protection to the Paying Banker, New Technology in Banking, e-Services,
Debit and Credit Cards, Internet Banking, ATM, Electronic Fund Transfer,
MICR, RTGS, NEFT, DEMAT. e– Banking, Core Banking and Mobile
Banking.
IV TYPES OF ACCOUNTS AND LENDING OF FUND: 12
Savings Bank Account - Current Account and Fixed Deposit Account –
Features - Procedure for opening these Accounts; Lending of Funds -
Principles of Bank Lending - Secured vs. unsecured advances - types of Loans,
Overdrafts, Discounting of Bills, Cash Credit - Advances against various
securities.
V NEGOTIABLE INSTRUMENTS: 12
Introduction - Meaning and Definition – Features - Kinds of Negotiable
Instruments - Meaning, Definition and Features of Promissory Notes - Bills of
Exchange and Cheques; Crossing of Cheques - Types of Crossing - Material
Alteration - Endorsements - Meaning, Essentials and Kinds of Endorsement.

21
Reference Books:
1. Gordon and Natarajan, Banking Theory Law and Practice, HPH
2. S. P Srivastava, Banking Theory and Practice, Anmol Publications
3. Tandan M.L, Banking Law and Practice in India, Indian Law House
4. Sheldon H.P, Practice and Law of Banking
5. K. Venkataramana, Banking Operations, SHBP
6. Kothari N. M, Law and Practice of Banking
7. Neelam C Gulati, Principles of Banking Management
8. Maheshwari. S.N, Banking Law and Practice, Vikas Publication
9. Shekar. K.C, Banking Theory Law and Practice, Vikas Publication
10. Dr. Alice Mani, Banking Law and Operation, SBH
11. Satyadevi, C., Financial Services Banking and Insurance, S.Chand
12. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House
13. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons
14. Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons
15. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons

22
 COURSE - SEC-5.7: COMMUNITY SERVICES
Weekly Teaching Hours: 2
Credits: 1 Maximum Marks: 50
Objective: To enable the students‘ to learn and develop the skills by involving in the community
services.
After the completion of the IV Semester, students should be assigned
COMMUNITY SERVICE and it shall be monitored by Mentors. Allocation of
the students shall be made to each Mentor. In addition to Commerce
faculty, faculty from Languages including English, Additional Subjects,
Librarian, and Physical Education Director shall also be appointed as
Mentors. The Community Service may be carried out in any type of Non-
profit Organisations such as Panchayat Raj Institutions, Public Hospitals,
Old Age Homes, Orphanage Houses, Sports Clubs, Women’s organisations,
Neighbourhood organisations, Religious and Educational organisations,
Red Cross, Lions Club, Rotary Clubs, Youth Service Associations, or in any
other social service organisation. Minimum of 10 days field service must be
ensured. The Report on Community Service shall be submitted 10 days
before the commencement of Vth Semester examinations. The Report shall
consist of Organisation’s Profile, Nature of Service and Experience of the
Student, along with Certificate from the Organisation in about 25 pages.
The related Marks & Credit will be awarded based on the report.

23
 COURSE - SEC-5.8: E-ACCOUNTING
Weekly Teaching Hours: 2 Examination Duration: 2 Hours
Credits: 2 Maximum Marks: 50
Objective: The objective of the subject is to familiarize the students with Tally.
Units Topics No. of
Periods
I GETTING STARTED WITH TALLY: 10
Meaning of Tally software – Features - Advantages – Required Hardware -
Preparation for Installation of Tally Software – Installation - Items on
Tally screen: Menu Options, Creating a New Company, Basic Currency
Information, Other Information, Company Features and Inventory
Features.

II CONFIGURING TALLY: 10
General Configuration, Numerical Symbols, Accounts/Inventory
Information – Master Configuration – Voucher Entry Configuration.
Working in Tally: Groups - Ledgers, Writing Voucher, Different types of
Voucher - Voucher Entry - Problem on Voucher Entry -Trial Balance -
Accounts Books, Cash Book - Bank Books, Ledger Accounts - Group
Summary - Sales Register and Purchase Register - Journal Register
Statement of Accounts & Balance Sheet

III REPORTS IN TALLY: 10

Generating Basic Reports in Tally – Financial Statements – Accounting
Books and Registers – Inventory Books and Registers – Exception Reports
– Printing Reports –Types of Printing Configuration of Options - Printing
Format.

Reference Books:
1. Raydu – E Commerce, HPH
2. Suman. M – E Commerce & Accounting –HPH
3. Kalakota Ravi and A. B. Whinston: Frontiers of Electronic Commerce, Addison Wesley
4. Watson R T: Electronic Commerce – the strategic perspective. The Dryden press
5. Amrutha Gowry & Soundrajana, E – Business & Accounting, SHBP.
6. Agarwala K. N & Deeksha Ararwala: Business on the Net – Bridge to the online store
front, Macmillan, N. Delhi.
7. P. Diwan / S. Sharma – E –Commerce
8. Srivatsava: E.R.P, I.K. International Publishers
9. Diwan, Prag and Sunil Sharma, Electronic Commerce – A manager guide to E-business,
Vanity Books International.
10. Tally for Enterprise Solutions.

24
 COURSE – DSC-6.1: PRINCIPLES AND PRACTICE OF AUDITING

Weekly Teaching Hours: 4 Examination Duration: 3 Hours

Credits: 3 Maximum Marks: 100

Objective: This course aims at imparting knowledge about the principles and modern
auditing techniques and their applications.
Unit Topics No. of
periods
I INTRODUCTION TO AUDITING: 10
Meaning, definition objectives, difference between accountancy and
auditing. Types of audit. Preparation before commencement of new
audit- Audit note book, Working papers, audit programme, recent trends
in auditing. Nature and significance of GST Audit, cost audit, tax audit
and Management audit.
II PLANNING AND INTERNAL CHECK: 10
Auditor- Meaning, Definition, Qualification, Qualities and duties of
Auditor. Internal control- Meaning, definition, Internal check- Meaning,
objectives and fundamental principles. Internal check as regard- wage
payment, cash sales, cash purchase. Internal Audit- Meaning, Advantages
and disadvantages, difference between internal check and internal audit.
III VOUCHING: 10
Meaning, Definition, Importance, Routine checking and vouching-
Voucher- Types of vouchers, vouching of receipts- Cash sales receipts
from debtors. Proceeds of sale of investments. Vouching of payment-
cash purchase, Payment to creditors. Revenue Expenditure.
IV VERIFICATION AND VALUATION OF ASSETS AND 10
LIABILITY:
Meaning and objectives of verification and valuation of Assets-Land and
Building, Plant and Machinery, Goodwill, investment, stock in trade.
Liabilities-Bills Payable, Sundry Creditors, Contingent Liability. Errors
in Audit.
V REPORT WRITING: 10
Meaning, Structure, Types of Audit Reports – Qualified and Clean Audit
Report, routine reports and special reports, Professional Ethics of
Auditors.

25
Reference Books:
1. R.G.Saxena: Practical Auditing, Himalaya Publications
2. Kamal Gupta: Contemporary Auditing
3. Spicer & Pegler: Practical auditing
4. Jagdish Prakash: Principles and Practices of Auditing
5. Ghatalia: Principles of Auditing
6. N.D.Kapoor: Auditing
7. T.N.Tandon: Practical Auditing
8. Dinkar Pagare: Auditing
9. Kamal Gupta and Ashok Gupta: Fundamentals of Auditing
10. Kumar Sharma: Auditing Principles & Practice, PHI
11. B. S. Navi: Principles and Practice of Auditing, R.Chand and Co

26
 COURSE - DSC-6.2: INCOME TAX-II
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100
Objective: The Objective of this course is to make the students understand the computation
of Taxable Income and Tax Liability of individual assessees.

Units Topics No. of

Periods
I PROFITS AND GAINS FROM BUSINESS OR PROFESSION: 16
Meaning and Definition of Business - Profession - Vocation - Expenses
Expressly Allowed - Allowable Losses – Expenses Expressly
Disallowed – Expenses Allowed on Payment Basis – Problems on
Computing taxable Business Incomes of Proprietary Concerns and
Problems on Computing Income from Profession - Chartered
Accountants - Advocates and Medical Practitioners.
II CAPITAL GAINS: 14
Basis of Charge - Capital Assets - Transfer of Capital Assets -
Computation of Taxable Capital Gains - Exemptions U/S 54, 54B, 54D,
54EC, 54F.
III INCOME FROM OTHER SOURCES: 8
Taxable Income under the head Other Sources - Dividend Income - tax
treatment for dividends - Interest on Securities - Rules for Grossing up -
Bond Washing Transactions - Problems on Computing Taxable Income
from Other Sources.
IV SET-OFF AND CARRY FORWARD OF LOSSES AND 8
DEDUCTIONS FROM GROSS TOTAL INCOME:
Meaning - Provision for Set-off & Carry forward of losses (Theory only)
- Deductions u/s: 80C, 80CCC, 80CCD, 80D, 80E, 80G, 80GG,
80GGC, 80QQB, 80TTA, 80TTB, 80U,
V ASSESSMENT OF INDIVIDUALS: 10
Computation of Total Income and Tax Liability of an Individual
Assessee (In case of income from salary & house property, computed
income shall be taken).

Reference Books:
1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.
2. B.B. Lal: Direct Taxes, Konark Publisher (P) Ltd.
3. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons.
4. Gaur & Narang: Income Tax, Kalyani publishers
5. B.B. Lal: Income Tax, Central Sales Tax Law & Practice, Konark Publisher (P) Ltd.
6. Dr. H.C Mehrothra: Income Tax, Sahitya Bhavan.

27
 COURSE - DSC-6.3: COSTING METHODS
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: The learning objective is to familiarize the students on the use of cost accounting
methods in different industries.

Units Topics No. of

Periods
I JOB COSTING AND BATCH COSTING: 10
Job Costing: Meaning - prerequisites – job costing procedure - Features –
objectives - applications - advantages and disadvantages of Job costing -
Job cost sheet - simple problems.
Batch Costing: Meaning - difference between job and batch costing -
process of accumulation and calculation - determination of EBQ -
problems
II CONTRACT COSTING: 10
Meaning - features of contract costing - applications of contract costing -
similarities and dissimilarities between job costing and contract costing -
recording of contract costs - meaning of terms used in contract costing -
treatment of profit on incomplete contracts - Problems.
III PROCESS COSTING: 10
Meaning - features and applications of Process Costing - comparison
between Job Costing and Process Costing - advantages and disadvantages
of process costing - treatment of process losses and gains in cost accounts -
preparation of process accounts - problems
IV SERVICE COSTING: 16
Introduction to service costing - Application of Service costing - Service
costing v/s product costing - Cost units for different service sectors -
Service cost statement - Determination of costs for different service sectors
- Transport services - hospitals and educational institutions - problems on
preparation of service cost - statements for these service sectors.
V ACTIVITY BASED COSTING: 10
Introduction - Weakness of conventional costing system - concept of ABC
- Characteristics of ABC - Kaplan and Cooper‘s Approach - cost drivers
and cost pools - allocation of overheads under ABC - Steps in the
implementation of ABC - Benefits from adaptation of ABC system -
difficulties faced by the industries in the successful implementation of
ABC – Simple problems on ABC.

28
 Reference Books:
1. M.N Arora, Cost Accounting. HPH
2. Nigam and Sharma, Advanced Costing.
3. B.S. Raman, Cost Accounting, United Publishers
4. K.S Thakur- Cost Accounting, Excel Books
5. B. Mariyappa, Costing Methods HPH.
6. N.K Prasad, Costing, Book Syndicate Pvt. Limited,
7. Jain & Narang, Cost Accounting, Kalyani Publishers
8. Ravi M. Kishore – Cost Management, Taxmann
9. Anthony R. N. – Management Accounting Principles
10. S. Mukherjee & A. P. Roy chowdhry – Advanced Cost and Management Accountancy
11. V. A. Patil & B. S. Navi; Costing Methods and Techniques-II, R. Chand & Co.
12. Tulsian P.C. & Tulsian Bharat, S. Chand Publishing

29
 COURSE - DSC-6.4: INDIAN FINANCIAL INSTITUTIONS AND MARKETS
Weekly Teaching Hours: 4 Examination Duration: 3 Hours
Credits: 3 Maximum Marks:
100

Objective: The objective of this course is to help students to understand the conceptual
framework of Indian financial Institutions and markets and their operations.
Units Topics No. of
Periods
I INTRODUCTION TO INDIAN FINANCIAL SYSTEM: 8
Meaning – Functions – Structure - Role and Importance of System -
Components viz. Regulators - Financial Assets - Financial Institutions -
Financial Markets - Financial Services - Challenges to the System -
Ethical Practices in Finance Field.
II REGULATORY INSTITUTIONS: 12
Reserve Bank of India - Objectives, Functions & Monetary Policy - Credit
Control Methods - Securities Exchange Board of India - Objectives,
Functions and Powers - IEPF and Its creation and Utilization.
III FINANCIAL INSTITUTIONS: 10
Introduction -Types of Banking and Non-Banking Financial Institutions -
Constitution, objectives & functions of IDBI, SFCs, SIDCs, LIC, EXIM
Bank - Regulatory Institutions - RBI and SEBI: Role and Functions in
Regulating Financial Markets in India - Narasimhan Committee Report
1991 and 1998
IV FINANCIAL MARKETS: 10
Introduction-Meaning - Characteristics, Functions, Significance and recent
developments - Types of Financial Market - Money Market and Capital
Market - New Issue market and Secondary market - Capital Market
securities - Money Market Instruments - Government securities (Gilt-
edged market) - Stock exchange – Functions - Listing of securities -
Formalities in stock exchange - Stock Price Indices (Nifty, Sensex, CNX
500, BSE 100) - Introduction to FOREX
V FINANCIAL SERVICES: 10
Merchant Banking Services - Scope - Fund Based and Non Fund Based
Services - Venture Capital, Features, Importance, Stages, Venture Capital
Financing in Indian Scenario - Discounting, Factoring and Forfeiting -
Meaning, Terms and Conditions, Types of Factoring - Mutual Funds -
Meaning, Importance, features, types, Organization Structure, Mutual
Funds in India, Specific terms: Corpus, Units, Schemes, Load, NAV,
Benchmark.

30
Reference Books:
1. The Indian Financial System - Vasanth Desai, HPH
2. Indian Financial System - Bharati V. Pathak, Pearson Education Pvt. Ltd.
3. Indian Financial System - Dr. Alice Mani, SBH.
4. Financial Institutions and Markets - L M Bhole Tata Mc Graw Hill
5. Indian Financial System - M Y Khan, TMH
6. Indian Financial System - A Datta, Excel Books
7. Indian Financial System - D.K. Murthy and Venugopal, I.K. International Publishers
8. Indian Financial System - P N Varshney &D K Mittal, Sultan Chand & Sons
9. Indian Financial System - K. Venkatramana, SHBP
10. Indian Financial System - H.R.Machiraju, Viaks Publishing House.

31
COURSE - DSCAT-6.5: STRATEGIC COST AND PERFORMANCE MANAGEMENT
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: To impart knowledge on applying various cost management techniques for planning
and controlling performance in order to set, monitor and control strategic objectives.
Units Topics No. of
Periods
I INTRODUCTION TO STRATEGIC COST: 6
Concept of Strategic Cost Management - Limitations of Traditional Cost
Management -Traditional Vs. Strategic Cost Management - - Cost of
Quality - Total Quality Management - Business Excellence Model -
Throughput Accounting and Theory of Constraints - Supply Chain
Management - Gain Sharing Arrangements - Outsourcing.
II COST MANAGEMENT TECHNIQUES: 10
Target Costing - Value Analysis / Value Engineering - Pareto Analysis -
Life Cycle Costing - Environmental Management Accounting - Just in
Time – Kaizen - 5 Ss - Total Productive Maintenance - Six Sigma -
Business Process Re-engineering.
III PRICING STRATEGIES AND DECISIONS: 10
Theory and principles of Product Pricing - Pricing - New Product -
Finished Products and Pricing of Services - Sensitivity Analysis in Pricing
Decisions - Pricing Decision under special circumstances - Pricing
Strategies.
IV PERFORMANCE MEASUREMENT AND EVALUATION: 14
Responsibility Accounting - Linking Critical Success Factors (CSFs) to
Key Performance Indicators (KPIs) and Corporate Strategy; Performance
Measurement Models - Balanced Scorecard - The Performance Pyramid -
The Performance Prism and The Building Block Model - Operating Profit
Analysis - Divisional Performance Measures - Preparation of Performance
Reports.
V STRATEGIC DECISION MAKING AND MANAGERIAL 10
CONTROL:
Decision making using CVP Analysis - Relevant Cost Concepts - Ethical
and Non-financial Considerations relevant to decision-making.

32
Reference Books:
1. Jawahar Lal, Startegic Cost Management, HPH
2. Hariharan K, ―Strategic Cost Management and Performance Evaluation‖, Wolters
Kluwer.
3. Prasath, Saravana, ―Strategic Cost Management and Performance Evaluation‖, Wolters
Kluwer.
4. Kishore, Ravi, ―Strategic Cost Management‖, Taxmann
5. Govindarajan, Shank, ―Strategic Cost Management: The New Tool for Competitive
Advantage‖, Simon and Schuster.
6. Study material of the Institute of Chartered Accountants of India (ICAI), The Institute
of Cost and Management Accountants of India (ICMAI), and The Institute of Company
Secretaries of India (ICSI) – [Freely downloadable from the websites of respective
institutions].

33
 COURSE - DSCAT-6.6: CORPORATE TAX PLANNING AND MANAGEMENT
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: To impart students with knowledge on tax, tax modalities and to orient the students
on the procedures and formalities to be adhered, with regard to tax matters

Units Topics No. of

Periods
I TAX PLANNING AND MANAGEMENT : 10
Tax Planning, Tax Avoidance and Tax Evasions – Meaning and
differences. Objectives and Types of Tax Planning, Areas of Tax Planning
– Location of Business, Nature of Business, Form of Ownership, Specific
Management Decisions – Capital Structure Decisions, Own or Lease an
Asset, Make or Buy Decisions, Repair or Replace Decisions, Transfer
Pricing. Tax Planning for Amalgamations.
II DEPRECIATION AND INVESTENT ALLOWANCE: 12
Meaning and Definition – Important points regarding Depreciation - Block
of Assets – Rates of Depreciation – Additional Depreciation on Plant and
Machinery – Problems.
III ASSESSMENT OF CORPORATE ASSESSEES :
Meaning and Definition of Company - Types of Companies, Residential
Status and Incidence of Tax for companies, computation of taxable income
and tax liability according to Income Tax Provisions, Book Profits,
Minimum Alternate Tax under section 115JB, Tax Credit under MAT,
Dividend Distribution Tax u/s 115-O.
IV ASSESSMENT PROCEDURE: 6
Advance Tax – Computation, remittance, Interest on non-payment or
short-payment of Advance Tax, Tax Deduction at Source – Rates, Types of
Assessment, Types of Returns.
V CUSTOMS DUTY: 10
Import Procedures and Export Procedures. Meaning and Types, Features
and Sources, Applicability, Chargeability of Customs Duty, Exceptions for
levy of customs duty, Taxable Event, Valuation of imported and exported
goods for levy of customs duty. Computation of Customs Duty Payable.
General Procedures.

34
Reference Books:
1. Singhania, Vinod, and Singhania, Kapil, ―Direct Taxes – Law and Practice‖, Taxmann.
2. Ahuja, Girish and Gupta, Ravi, ―Direct Taxes – Law and Practice‖, Bharat Publications.
3. Manoharan, T. N and Hari, G.R., ―Direct Tax Laws‖, Snow White Publications.
4. V Rajesh Kumar and Mahadev, ―Indirect Taxes‖, Mc Graw Hill Publications.
5. Sodhani, Vineet, ―Indirect Taxes‖, Taxmann Publications.
6. Manoharan, T.N. and Hari, G.R., ―Indirect Taxes:, Snow White Publications.
7. Hiregange, Jain and Nayak, ―Student‘s Handbook on Indirect Taxes‖, Puliani and
Puliani.
8. Study material of the Institute of Chartered Accountants of India available at
http://www.icai.org/post.html?post_id=10169 and
http://www.icai.org/post.html?post_id=10172

35
 COURSE - DSCF-6.5: RISK MANAGEMENT AND DERIVATIVES
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: To provide knowledge on risks associated with investments outside the business and
strategies for hedging the same with derivatives.

Units Topics No. of

Periods
I Investment Risks and Derivatives 15
Meaning of Derivatives. Types of Derivatives. – Forward Agreements,
Future Contracts – Terms associated with Futures – Stock Futures and
Index Futures, Differences between Forwards and Futures, Margin and
Settlement Mechanism of Futures.
II Future Contracts – Hedging and Trading 15
Hedging with Futures – Stock Hedging: When there is a future contract
available on the stock and when there is no future contract available on the
stock. Portfolio Hedging: Adjusting Portfolio Risk. Pricing of Futures.
III Options – Basics and Strategies 12
Option Contracts – Meaning, Types – Call, Put, American, European. Pay-
off and Pay-off Diagrams. Hedging Strategies – Protective Put Strategy
and Covered Call Strategy. Trading Strategies with Options – Straddle,
Strip, Strap, Strangle, Spreads.
IV Option Pricing 10
Put-Call Parity Theory, Portfolio Replication Method, Risk Neutralization
Method, Binomial Method and Black-Scholes Method. Option Greeks.
V Commodity Risks and Commodity Derivatives 4
Commodity Markets, Commodity Exchanges. Commodity Derivatives.

Reference Books:
1. Gupta S.L., ―Financial Derivatives – Theory, Concepts and Problems‖, PHI.
2. Cohen, Guy, ―Options Made Easy‖, FT Prentice Hall
3. Sridhar, A.N., ―Futures and Options – Equities – Trading Strategies and Skills‖, Shroff
Publishers and Distributors.
4. Duarte, Joe, ―Futures and Options for Dummies‖, Wiley India.
5. Damodaran, Aswath, ―Corporate Finance‖, John Wiley & Sons Inc.
6. Damodaran Aswath, ―Applied Corporate Finance‖, John Wiley & Sons Inc.
7. Chandra, Prasanna, ―Financial Management – Theory and Practice‖, Tata McGraw-Hill
Publishing Company Limited.
8. Pandey, I M, ―Financial Management‖, Vikas Publications.
9. Khan, M.Y., and Jain, P.K., ―Financial Management – Text, Problems and Cases‖, Tata
McGraw-Hill Publishing Company Limited.
10. Chance/Brooks, An Introduction to Derivatives & Risk Management, Thomson.
11. Hull J, Options, Futures and Other Derivatives, 6 ed., Prentice Hall.
12. Kumar, SSS, ―Financial Derivatives‖, Prentice Hall of India.
13. Parasuraman, N.R; ―Fundamentals of Financial Derivatives‖, Wiley India.
14. Vohra, and Bagri, ―Futures and Options‖, Tata Mc Graw Hill.
36
 COURSE - DSCF-6.6: INTERNATIONAL FINANCIAL MANAGEMENT
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: To make students understand the various international transactions risks of an

enterprise and provide knowledge and skills for hedging foreign currency risks.

Units Topics No. of

Periods
I Global Financial Environment 10
Evolution of International Monetary System, Bimetallism, Classical Gold
Standard, Interwar Period, Bretton Woods System, Flexible Exchange Rate
Regime, The current Exchange Rate Agreements, European Monetary
System, Fixed vs. Flexible Exchange Rate Regime.
II Balance of Payments 10
Introduction, Accounting Principles in Balance of Payments, Valuation and
Timing, Components of the Balance of Payments, ‗Surplus‘ and ‗Deficit‘
in Balance of Payments, Importance and limitations of BOP Statistics,
Relationship of BOP with other economic variables.
III International Financial Markets 10
Motives for using International Financial Markets. Foreign Exchange
Market – History and Transactions, interpreting Foreign Exchange
Quotations, International Money Markets, International Credit Markets and
International Bond Markets. Comparison of International Financial
Markets.
IV Exchange Rate Determination 15
Purchasing Power Parity Theory, Interest Rate Parity Theory, International
Fischer‘s Effect, Pure Expectations Theory.
V Foreign Exchange Risk and Risk Hedging Strategies 15
Transaction Risk, Translation Risk, Economic Risk. Risk Hedging
Strategies: Internal – Netting, Leads and Lags. External – Forwards,
Futures, Options, Money-market Hedging, Currency Swaps.
Interest Rate Risk and Risk Hedging Strategies
Interest Rate Swaps, Forward Rate Agreements, Interest Rate Futures,
Interest Rate Options, Caps, Floors and Collars, Swap option.

37
Reference Books:
1. Madura, Jeff, ―International Corporate Finance‖, Thomson South-Western.
2. Sharan, Vyuptakesh, ―International Financial Management‖, Prentice Hall of India.
3. Jain, Peyrard, and Yadav‘ ―International Financial Management‖, MacMillan
4. J. Fred Weston, Bart: Guide to International Financial Management.
5. Robery O. Edmister: Financial Institutions - markets and Management.
6. A.V. Rajwade: Foreign Exchange International Finance and Risk Management, Prentice
Hall.
7. Alan Shapiro: Multinational Financial Management, Prentice Hall, New Delhi.
8. Apte, Prakash, ―International Finance – A Business Perspective‖, Tata Mc Graw Hill.
9. David B. Zenoff & Jack Zwick: International Financial Management.
10. Rita M. Rodriguez L. Bigame Carter: International Financial Management.
11. V. A. Avadhani: International Finance- Theory and Practice, Himalaya Publishing
House.

38
 COURSE - DSCM-6.5: SERVICES MARKETING
Weekly Teaching Hours: 4 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100

Objective: The objective of this course is to develop an understanding of services and service
marketing which emphasis on various aspects of service marketing which make it different from
goods marketing.
Units Topics No. of
Periods
I INTRODUCTION TO SERVICES: 12
Introduction, meaning of services, nature and scope, unique characteristics,
difference between services and tangible products, service sector,
classification of services, growth of service sectors and service industries.
II SERVICES MARKETING: 12
Introduction, concept and evolution of services marketing, meaning of
service marketing, myths encountered in services, need for service
marketing, and growth in service marketing.
III SERVICE MODELS: 12
Service quality gap model, Gronross model of service quality (internal
marketing, external marketing and interactive marketing), challenges in
marketing of services, application of service marketing to hospitals,
educational institutions, tourism industry.
IV CONSUMER BEHAVIOR IN SERVICE MARKETING: 12
Introduction, customer expectations in services, service costs experienced
by consumer, the role of customer in service delivery, conflict handling in
services, customer responses in services, concept of customer delight.
V EMERGING ISSUES IN SERVICE MARKETING: 12
Introduction, strategic approach in services marketing, service marketing in
e-commerce and e-marketing, and telemarketing services, service marketing
research for global markets and rural markets, innovations in services
marketing, ethical aspects in service marketing.

Reference Books:
1. S. M. Sinha: Service Marketing, HPH
2. Zeithaml, Bitner, Gremler and Pandit, TMH Publication: Service Marketing.
3. Hoffman and Bateson, Marketing of Services, Cengage Learnings
4. K. Karunakaran: Services Marketing, HPH

39
 COURSE - DSCM-6.6: CONSUMER BEHAVIOUR
Weekly Teaching Hours: 4 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100
Objective: The objective of the course is to make the students to understand consumer
behavior in marketing management and the changing trends in consumer behavior.
Units Topics No. of
Periods
I INTRODUCTION TO CONSUMER BEHAVIOUR:
Meaning & Definition of CB – Difference between consumer &
customer – Nature & characteristics of Indian Consumers – Consumer
Movement in India – Rights & Responsibilities of consumers in India –
Benefits of consumerism.
II PSYCHOLOGICAL DETERMINANTS & CONSUMER 12
BEHAVIOR:
(a) Motivation – Needs, Types, Theories – Role of Motivation in
Consumer Behavior. (b) Personality & Attitude – Theories of
Personalities & its Application. – Freudian, Trait, Jungian, Self-
concept. (c) Formation of Attitude – Theories & its Relevance in
Consumer Behavior. – Cognitive Dissonance. – Tricomponent. –
Changing Attitude in Consumer Behavior.
III PERCEPTION AND CONSUMER BEHAVIOUR: 12
Introduction, meaning, nature, Importance and limitation of perception,
Barriers to accurate perception, Sensation, perception of values,
perception of process. Determining consumer buying Behaviour:-
Consumer purchase decision, types of decision, types of decision
behaviour, buying stage and situational influence, models of consumer
behaviour- Economic model, learning model, sociological model,
Howard Sheth model of buying.
IV SOCIAL CLASS AND GROUP INFLUENCES ON CONSUMER 12
BEHAVIOR:
Introduction, nature of Social Class, Social Class Categories, Money
and Other Status Symbols, Source of Group Influences, Types of
Reference Groups, Nature of Reference Groups, reference Group
Influences, Applications of Reference Group Influences, Conformity to
Group Norms and Behavior, Family Life Cycle Stages, nature of
Family Purchases and Decision-making, Husband-wife Influences,
Parent-child Influences, Consumer Socialization of Children, word-of-
Mouth Communications within Groups, opinion Leadership.
V CONSUMER DECISION MAKING PROCESS:
Outlet selection – Purchase and post Purchase Behaviour –
Organisational Buyer Characteristics – Purchase and Demand patterns
– Factors Influencing Organisational Buying Behaviour –
Organisational Buying Decision Process – Organisational Buying
Roles.

40
Reference Books:
1. Suja. R. Nair, Consumer behavior and Marketing Research, Himalaya Publishing
House, Mumbai.
2. Boyd, Westfall & starch, Marketing Research, text & cases, AITBS, New Delhi
3. G.C.Beri, Marketing Research, Tata McGraw Hill publishing company, New
Delhi.
4. M.N.Mishra, Modern Marketing Research; First Edition, Himalaya Publishing
House, Mumbai.
5. Malhotra, Marketing Research.
6. Sontakki; Consumer Behaviour.
7. Schiffman; Consumer Behaviour.
8. Batra/Kazmi; Consumer Behaviour.

41
 COURSE - DSCIB-6.5: GENERAL INSURANCE BUSINESS
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100
Objectives: To develop an understanding of the working of the insurance sector as it unfolds a
lot of career opportunities. This necessitates students gain an insight into various facets of
insurance sector.
Units Topics No. of
Periods
I INTRODUCTION TO GENERAL INSURANCE: 12
Meaning of General Insurance – The Evolution and Growth of General
Insurance – Types of General Insurance – Fundamentals of General
Insurance – Recent innovations. Organization and Management of General
Insurance Companies – Regulatory Framework for General Insurance in
India.
II FIRE INSURANCE: 14
Standard policies – Fire Insurance coverage – Consequential loss (fire)
Insurance policies – Declaration policies, Marine Insurance: Marine Cargo
policies – Hull policies – Institute cargo clauses – Institute hull clauses –
Open policies – Accumulation of risk per location -Motor Insurance: Types
of policies – Third party Insurance – Comprehensive coverage – Conditions
and Exclusions – premium.
III NON LIFE INSURANCES: 12
Personal Accident Insurance, Health Insurance and Mediclaim policies,
Liability Insurance, Burglary Insurance other Miscellaneous Insurances,
Rural Insurance covers, Engineering Insurance and its Consequential loss
covers, Aviation hull and Aviation liability.
IV UNDERWRITING AND SETTLEMENT OF CLAIMS: 10
Proposal forms, Cover notes, Certificates of Insurance, Endorsements, Moral
and Physical Hazards, Statistics Spreading of Risks, Premium Rating,
Premium Loading.
V SETTLEMENT OF CLAIMS: 12
Claim procedure, TPAs: Claim forms, Investigation / Assessment, Essential
Claim Documents, Settlement Limitation, Arbitration, Loss Minimization
and Salvage.

Reference Books:
1. Insurance Institute of India – IC 34 – General Insurance
2. Insurance Institute of India – IC 45- General Insurance Underwriting
3. Module I, Principles and Practice of General Insurance, The Institute of Chartered
Accountants of India: New Delhi.
4. H Narayanan, Indian Insurance: A Profile, Jaico Publishing House: Mumbai.
5. K.C. Mishra and G.E. Thomas, General Insurance - Principles and Practice, Cengage
Learning: New Delhi

42
 COURSE - DSCIB-6.6: INFORMATION TECHNOLOGY IN BANKING
Weekly Teaching Hours: 5 Examination Duration: 3 Hours
Credits: 3 Maximum Marks: 100
Objective: To make the students to get acquainted with the use of information technology in
banking and cope up with changing requirements of the banking sector.
Units Topics No. of
Periods
I INTRODUCTION TO E-BANKING: 14
Meaning, definition, features, advantages, and limitations - Evolution of e-
banking in India, Legal framework for e-banking. Electronic Payment
System Types of Electronic Payment Systems, Digital Token-based EPS,
Smart Card EPS, Credit Card EPS, Risk in EPS, Designing a EPSE -
banking Business Models Various models - home banking, office banking,
online banking, internet banking, mobile banking, SMS banking,- models
of electronic payments, other business models
II DATA MANAGEMENT: 12
Induction of Techno Management Development Life Cycle, Project
Management, Building Data Centres, Role of DBMS in Banking, Data
Warehousing and Data Mining, RDBMS Tools.
III BANKING TECHNOLOGY: 10
Technology in Banking Industry, Teleconferencing, Internet Banking,
Digital Signature in Banking - MICR Facility for ‗paper-based‘ clearing -
Cheque Truncation
IV BANKING INNOVATIONS: 12
Technological Changes in Indian Banking Industry - Trends in Banking
and Information Technology - Technology in Banking - Lead Role of
Reserve Bank of India, New Horizons for Banking based IT, Automated
Clearing House Operations, Electronic Wholesale Banking Credit
Transfer, Credit Information Bureau (I) Ltd., Credit Information Company
Regulation Bill- 2004, Automation in Indian Banks.
V RECENT TRENDS IN BANKING: 12
New Technology in banking - Core Banking, Home Banking, Mobile
banking, Virtual banking, NEFT, RTGS, ECS, E-money, Electronic purse,
and Digital cash - Dealing with Fraudulent transactions under CTS,
Efficient customer service, smart quill computer pen, Institute for
Development & Research in Banking & Technology (IDRBT).

43
Reference Books:
1. Gordon and Natarajan, Banking Theory Law and Practice, HPH
2. S. P Srivastava, Banking Theory and Practice, Anmol Publications
3. Tandan M.L, Banking Law and Practice in India, Indian Law House
4. Sheldon H.P, Practice and Law of Banking
5. K. Venkataramana, Banking Operations, SHBP
6. Kothari N. M, Law and Practice of Banking
7. Neelam C Gulati, Principles of Banking Management
8. Maheshwari. S.N, Banking Law and Practice, Vikas Publication
9. Shekar. K.C, Banking Theory Law and Practice, Vikas Publication
10. Dr. Alice Mani, Banking Law and Operation, SBH
11. Satyadevi, C., Financial Services Banking and Insurance, S.Chand
12. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House
13. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons
14. Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons
15. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons.

44
 COURSE - SEC-6.7: ENTERPRISE RESOURCE PLANNING
Weekly Teaching Hours: 2 Examination Duration: 2 Hours
Credits: 1 Maximum Marks: 50

Objective: To provide a contemporary and forward-looking on the theory and practice of

Enterprise Resource Planning Technology and prepare the students to self-upgrade with the
higher technical skills.
Units Topics No. of
Periods
I INTRODUCTION TO ENTERPRISE RESOURCE PLANNING: 10
Introduction - Meaning and Definition of ERP, Need for Enterprise
Resource Planning - Evolution of Enterprise Resource Planning - Risks
and benefits –Fundamental technology of ERP - Issues to be considered
in planning design and implementation of cross functional integrated
ERP systems.
II ERP SOLUTIONS AND FUNCTIONAL MODULES: 10
Overview of ERP software solutions, Small, medium and large
enterprise vendor solutions, Business process Re-engineering -
Business process Management - Functional Modules - ERP Production
planning module, purchasing module, ERP Inventory control module,
ERP Sales module, ERP Marketing module, ERP Financial module and
ERP HR module.
III ERP IMPLEMENTATION: 10
Planning Evaluation and selection of ERP systems - ERP
Implementation life cycle - ERP Implementation methodologies - ERP
project teams - vendors and consultants - Post Implementation activities
and emerging trends on ERP.

Reference Books:
1. Enterprise Resource Planning: Alexis Leon, Tata McGraw Hill.
2. Enterprise Resource Planning: Diversified by Alexis Leon, TMH.
3. Enterprise Resource Planning: Ravi Shankar & S. Jaiswal, Galgotia
4. Enterprise Resource Planning: Concepts & Practices, by V.K. Garg & N. K.
Venkatakrishnan, PHI
5. Enterprise wide Resource Planning: Theory & practice: by Rahul Altekar, PHI
6. Enterprise Resource planning: Jyotindra Zaveri, HPH

45
 COURSE - SEC-6.8: INTERNSHIP PROGRAMME

Objective: To enable the students‘ to undergo in-plant training and understand the overall
industrial system.
7. The students of the sixth semester should undergo 10 days intensive training in any organisation
for the Internship Program preferably after completion of fifth semester and before
commencement of sixth semester examinations. After the training programme they should
prepare and submit the report covering functions of the industry and its contributions towards
society. The internship programme should carry 50 marks, out of which 40 marks for the brief
report on the in-plant training and 10 marks for the internal assessment. The concerned records
should be kept in the college/department for at least six months, which should be produced to
the university authorities as and when asked.

46
 QUESTION PAPER PATTERN
Maximum Marks: 80 Exam Duration: 3 Hours

Section – A (10X2=20)
1. Answer any ten sub questions, each sub question carries two marks
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.

Section – B (3X5=15)
Answer any three questions; each question carries five marks (in case of practical papers
four problems and one theory question)
2.
3.
4.
5.
6.

Section – C (2X15=30)
Answer any two questions; each question carries fifteen marks (in case of practical papers
three problems and one theory question)

7.
8.
9.
10.
11.
Section - D (1X15=15)
Compulsory question (Case study/problems)
12.

47
 QUESTION PAPER PATTERN
Maximum Marks: 40 Exam Duration: 2 Hours

Section – A (5X2=10)
1. Answer any five sub questions, each sub question carries two marks
a.
b.
c.
d.
e.
f.
g.

Section – B (2X5=10)
Answer any two questions; each question carries five marks
2.
3.
4.
5.

Section – C (2X10=20)
Answer any two questions; each question carries ten marks

6.
7.
8.
9.

48