0% found this document useful (0 votes)

78 views41 pages

Final PPR B Com

Uploaded by

actnithish

We take content rights seriously. If you suspect this is your content, claim it here.

Available Formats

Download as PDF, TXT or read online on Scribd

0% found this document useful (0 votes)

78 views41 pages

Final PPR B Com

Uploaded by

actnithish

We take content rights seriously. If you suspect this is your content, claim it here.

Available Formats

Download as PDF, TXT or read online on Scribd

You are on page 1/ 41

Programme Project Report (PPR)

of
Bachelor of Commerce
B.Com.

International Centre for Distance Education and Open Learning

Himachal Pradesh University, Summer Hill, Shimla-171005

1
Programme Project Report - Bachelor of Commerce (B.COM)
i) Programme Mission and Objectives

Missions and Objectives: The Himachal Pradesh University was established in the year 1970, and immediately after its
establishment, the Himachal Pradesh University took a bold step towards proliferation of knowledge and democratization
of educational opportunities by setting up the Directorate of Correspondence Courses in 1971. The University has played
a pioneering role in launching the programme of Distance Education at the Undergraduate and Postgraduate level. It was
the first to impart instruction at post graduate level in social sciences, humanities, commerce and teacher training through
the mode of distance education. Over the years, the Directorate of Correspondence Courses moved towards absorbing the
emerging philosophy of distance education and adopting multi-media approach to impart instruction.

Since its inception, the ICDEOL has been striving hard to serve the students who are otherwise deprived of higher
education. It has become a lighthouse of learning for persons of all ages and genders, particularly to such persons who,
for different reasons, cannot avail the higher course of studies as regular full time students. It aims to promote the holistic
development through academic excellence, employability, acquisition of analytical skills and higher research.

The ICDEOL aims to introduce B Com program under open and distance learning mode of education with a view to
provide opportunities to access to higher education. The motive is to develop managerial skills among the rural as well as
urban people. The courses are designed for all willing, qualified and working people who could not pursue the education
in regular mode. The need and aspirations of the youth in the region is one of the missions of the International Centre for
Distance Education and Open Learning (ICDEOL). It tries to encourage students’ enrolment from among weaker section
and even beyond the reservation limit.

The programme aims to achieve the following objectives:

1. To provide an opportunity to get a B.Com degree to those who find it difficult to pursue regular B.Com course
at a University either due to their job commitments or certain other circumstances.
2. To help the learners, study at their own pace and to develop skills in matters related to commerce.
3. To provide adequate basic understanding about commerce among the students.
4. To create an additional avenue of self-employment and also to benefit various institutions by providing them
with suitable qualified persons.

(i) Relevance of the programme with HEI’s Mission & Goals:

The ICDEOL has developed an innovative programme of B.Com with emphasis on commerce, industry and trade.
The relevance of this program under ODL mode of education is to develop entrepreneurship skills in the hard
situation of the present days. The planning of this programme through ODL mode is compatible with the
programme already run in regular mode in Himachal Pradesh. The course, curriculum and syllabi are designed and
evaluated by a Departmental Committee with experts both from within and outside the University. The curriculum
and syllabi is then placed in the Board of Studies of Commerce and the faculty of Commerce and Management for
approval. The finalized curriculum and syllabi are then placed in the Academic Council and Executive Council for
the final approval and which proves as a major contribution in achieving the goals relevant to HEI’s mission and
goals. The course curriculum is completely revised periodically once every three years. Approval of Board of
Studies and Academic Council are obtained whenever modifications/additions are made in the existing curriculum
and syllabi.

(ii) Nature of Prospective Target group of Learners

The curriculum has been designed to fulfill the needs of diversified learners including rural people, low income group,
minorities and underprivileged. This curriculum will fulfill the needs of the special group learners in teaching and
management professionals. This programme is intended for aspirant professionals and students of rural background who
could not study in regular mode due to their financial problems, job commitments or who do not find an opportunity to
go for studies in regular mode due to the limitation of seats.

(iii) Appropriateness of programme to be conducted in ODL mode to acquire specific skills and
competence.

To reach the unreached is the sole aim of ODL system of education. The learners who could not upgrade their
educational qualification for achieving higher education, ODL system offers learners effective way to upgrade their
educational qualification and achieve higher education and career enhancement. B.Com Programme offers quality
education keeping in view the market requirements of human resource in the fields of business, trade and industry.
Besides their professional/ academic developments, this programme also reflects their occupational standards as they get

2
jobs/ promotions through this programme and develop manpower with specialized knowledge to cater the demand of
business in manufacturing and service sectors, to cater to the demand of local industries and organizations in the different
specialized areas and to develop skilled manpower for economic progress.

(v) Instructional Design

 Curriculum Design: The U. G. Programme in Commerce spread over three academic years and will comprise
the following categories of courses

B. Com.(Pass Course) : Three-Year CBCS Programme

Basic Structure: Distribution of Courses

1. Ability-Enhancement 2 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X2) 8

Compulsory Course (AECC)
2. Skill-Enhancement Elective 4 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X4) 16
Course (SEC)
3. Core Course 12 Papers of 6 Credit Hrs. each (Total Credit Hrs. 12X6) 72
(5 Lectures and 1 Tutorial)
4. Discipline Specific Elective 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6) 24
(DSE) (5 Lectures and 1 Tutorial)

5. Generic Elective (GE) 2 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6) 12
(5 Lectures and 1 Tutorial)
Total Credit Hours 132

Curriculum of Bachelor in Commerce (B.COM)

B. Com.: Three-Year (Annual) CBCS Programme Structure

Course Course Title Course Type credits End Practical Internal Total
No. Term Assessmen Marks
Exam t
YEAR-I
Environmental Ability- 4 70 --- 30 100
Studies Enhancement
Compulsory Course
(AECC)-1
BC 1.1 Financial Core Course C-1 6 50 20 30 100
Accounting
BC 1.2 Business Core Course C-2 6 70 ----- 30 100
Organisation and
Management
English – 1 Core Core Course C-3 6 70 ------ 30 100
English
(Compulsory for
B.A./B.Com)
Language: Ability- 4 70 ----- 30 100
English/Hindi/Mode Enhancement
rn Indian Language Compulsory Course
(AECC)-2
BC 1.3 Business Law Core Course C-4 6 70 30 100
BC 1.4 Business Statistics Core Course C-5 6 70 ----- 30 100
and Mathematics
Hindi-I / Modern Core Course C-6 6 70 ------ 30 100
Indian Language
Year II
BC 2.1 Company Law Core Course C-7 6 70 ------ 30 100
BC 2.2 Income Tax Law Core Course C-8 6 50 20 30 100
and Practice

3
English-II Core Course C-9 6 70 ------- 30 100
BC 2.3 Computer Skill-Enhancement 4 50 20 30 100
Applications in Elective Course
Business (SEC)-1
HIND2 Hindi-II Core CourseC-10 6 70 ----- 30 100
01
BC 2.4 Corporate Core Course C-11 6 70 ---- 30 100
Accounting
BC 2.5 Cost Accounting Core Course C-12 6 70 ----- 30 100
BC 2.6 E-Commerce Skill-Enhancement 4 50 20 30 100
Elective Course
(SEC)-2
YEAR III
Any one of the Discipline Specific 6 70 ----- 30 100
following Elective (DSE)-1

BC3.1(a) Human
Resource
BC 3.1(b) Management

Principles of
Marketing
BC3.1(c)

Fundamentals
of Financial
Management
Any one of the Discipline-Specific 6 70 ----- 30 100
following Elective (DSE)-2

BC 3.2(a) Corporate
Governance
and Auditing
BC 3.2(b)
GST

BC 3.3 Entrepreneurs Skill-Enhancement 4 70 ----- 30 100

hip Elective Course
(SEC)-3
ECONA313 Economy of Generic Elective 6 70 ----- 30 100
: Himachal (GE)-1
Pradesh.

Any one of the Discipline-Specific 6 70 ----- 30 100

following Elective (DSE)-3
Discipline:-

BC
3.5(a)Corporate
Tax Planning

BC3.5(b)Bankin
g and Insurance

BC3.5(c)Manag
ement
Accounting

BC3.5(d)Compu
terised

4
Accounting
System
Any one of the Discipline-Specific 6 70 ----- 30 100
following Elective (DSE)-4
Discipline:-

BC3.6(a)Interna
tional Business

BC3.6(b)Office
Management
and Secretarial
Practice

BC3.6(c)Funda
mentals of
Investment

BC3.6(d)Consu
mer Protection
BC 3.7 Personal Skill-Enhancement 4 70 ----- 30 100
Selling and Elective Course
Salesmanship (SEC)-4
ECONA314 Indian Generic Elective 6 70 ----- 30 100
Economy (GE)-2

Total Credits Year (I+II+III) =132, Total Marks Year (I+II+III) =2400

 Detailed Syllabi:
B.Com: Year I
Ability-Enhancement Compulsory Course (AECC)-1
COURSE: ENVS2AECC2
ENVIRONMENT SCIENCE (THEORY)
Year end Examination: 100 marks
Note: The Examiner will set a total of nine (9) questions covering all topics/units of the prescribed course by setting at
least two questions from each unit. Out of the nine questions, one question containing ten (10) short-answer type
questions of two marks each that will cover entire course will compulsory. The candidate will attempt a total of five
questions (one from each unit) including the compulsory question. All questions will carry equal marks.
Unit 1
Introduction to environmental studies & Ecosystems: Multidisciplinary nature of environmental studies: Scope and
importance; what is an ecosystem? :Structure and function of ecosystem, Energy flow in an ecosystem, food chains, food
webs and ecological succession, Forest ecosystem, Grassland ecosystem, Desert ecosystem, Aquatic ecosystems; Levels
of biological diversity: genetic, species and ecosystem diversity, Biogeographic zones of India, Biodiversity patterns and
global biodiversity hot spots, India as a mega-biodiversity nation, Endangered and endemic species of India, Threats to
biodiversity, Habitat loss, poaching of wildlife, man-wildlife conflicts, biological invasions, Conservation of biodiversity,
In-situ and Ex-situ conservation of biodiversity, Concept of sustainability and sustainable development.

Unit 2
Natural Resources & its management and conservation: Land resources and landuse change: Land degradation, soil
erosion and desertification; Deforestation: Causes and impacts due to mining, dam building on environment, forests,
biodiversity and tribal populations; Water: Use and overexploitation of surface and ground water, floods, droughts,
conflicts over water (international & inter-state); Energy resources : Renewable and non renewable energy sources, use
of alternate energy sources, growing energy needs, case studies.
Unit 3
Environmental Pollution & Management: Environmental pollution: types, causes, effects and controls; Air, water, soil
and noise pollution, Solid waste management: Control measures of urban and industrial waste. Climate change, global
warming, ozone layer depletion, acid rain and impacts on human communities and agriculture. Environment Laws:
Environment Protection Act, Air (Prevention & Control of Pollution) Act, Water (Prevention and control of Pollution)
Act, Wildlife Protection Act, Forest Conservation Act; International agreements: Montreal and Kyoto protocols and
Convention on Biological Diversity (CBD); Nature reserves, tribal populations and rights, and human wildlife conflicts
in Indian context.

5
Unit 4
Environment & Social Issues: Human population growth: Impacts on environment, human health and welfare;
Resettlement and rehabilitation of project affected persons; case studies; Disaster management: floods, earthquake,
cyclones and landslides; Environmental movements: Chipko, Silent valley, Bishnois of Rajasthan; Environmental ethics:
Role of Indian and other religions and cultures in environmental conservation; Environmental communication and public
awareness, case studies
Suggested Readings:
1. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.
2. Gadgil, M., & Guha, R. 1993. This Fissured Land: An Ecological History of India. Univ. of 3 California Press.
3. Gleeson, B. and Low, N. (eds.) 1999. Global Ethics and Environment, London, Routledge.
4. Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in Dev., Environment & Security. Stockholm Env.
Institute, Oxford Univ. Press.
5. Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll. Principles of Conservation Biology. Sunderland: Sinauer
Associates, 2006.
6. Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya dams. Science, 339: 36-37.
7. McCully, P. 1996. Rivers no more: the environmental effects of dams (pp. 29-64). Zed Books.
8. McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the Twentieth Century.
9. Odum, E.P., Odum, H.T. & Andrews, J. 1971. Fundamentals of Ecology. Philadelphia: Saunders.
10. Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution Science. Academic Press.
11. Rao, M.N. & Datta, A.K. 1987. Waste Water Treatment. Oxford and IBH Publishing Co. Pvt. Ltd.
12. Raven, P.H., Hassenzahl, D.M. & Berg, L.R. 2012. Environment. 8th edition. John Wiley & Sons.
13. Rosencranz, A., Divan, S., & Noble, M. L. 2001. Environmental law and policy in India. Tripathi 1992.
14. Sengupta, R. 2003. Ecology and economics: An approach to sustainable development. OUP.
15. Singh, J.S., Singh, S.P. and Gupta, S.R. 2014. Ecology, Environmental Science and Conservation. S. Chand
Publishing, New Delhi.
16. Sodhi, N.S., Gibson, L. & Raven, P.H. (eds). 2013. Conservation Biology: Voices from the Tropics. John Wiley &
Sons.
17. Thapar, V. 1998. Land of the Tiger: A Natural History of the Indian Subcontinent.
18. Warren, C. E. 1971. Biology and Water Pollution Control. WB Saunders.
19. Wilson, E. O. 2006. The Creation: An appeal to save life on earth. New York: Norton.
20. World Commission on Environment and Development. 1987. Our Common Future. Oxford University Press.
B.Com: Year I
Paper BC 1.1: FINANCIAL ACCOUNTING
Duration: 3 hrs. Marks: 50
Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting
and to impart skills for recording various kinds of business transactions.
CONTENTS
UNIT TOPIC DETAILS
1 (a) Theoretical i. Accounting as an information system, the users of financial accounting
Framework information and their needs. Qualitative characteristics of accounting,
information. Functions, advantages and limitations of accounting.
Branches of accounting. Bases of accounting; cash basis and accrual
basis.
ii. The nature of financial accounting principles – Basic concepts and
conventions: entity, money measurement, going concern, cost,
realization, accruals, periodicity, consistency, prudence (conservatism),
materiality and full disclosures.
iii. Financial accounting standards: Concept, benefits, procedure for
issuing accounting standards in India. Salient features of First-Time
Adoption of Indian Accounting Standard (Ind-AS) 101. International
Financial Reporting Standards (IFRS): - Need and procedures.

(b) Accounting From recording of a business transaction to preparation of trial balance.

Process
2 (a) Business Income i. Measurement of business income-Net income: the accounting period, the
continuity doctrine and matching concept. Objectives of measurement.
ii. Revenue recognition: Recognition of expenses.
iii. The nature of depreciation. The accounting concept of depreciation.
Factors in the measurement of depreciation. Methods of computing
depreciation: straight line method and diminishing balance method;

6
Disposal of depreciable assets-change of method.
iv. Inventories: Meaning. Significance of inventory valuation. Inventory
Record Systems: periodic and perpetual. Methods: FIFO, LIFO and
Weighted Average. Salient features of Indian Accounting Standard (IND-
AS): 2 (Theory only)
(b) Final Accounts Capital and revenue expenditures and receipts: general introduction only.
Preparation of financial statements of non-corporate business entities
3 Accounting for Hire- i) Accounting for Hire-Purchase Transactions, Journal entries and ledger
Purchase and accounts in the books of Hire Vendors and Hire purchaser for large value
Instalment Systems, items including Default and repossession.
Consignment, and Joint ii) Consignment: Features, Accounting treatment in the books of the
Venture consignor and consignee.
iii) Joint Venture: Accounting procedures: Joint Bank Account, Records
Maintained by Co-venturer of (a) all transactions (b) only his own
transactions. (Memorandum joint venture account).

4 Accounting for Inland Accounting for Inland Branches

Branches and Concept of dependent branches; accounting aspects; debtors system, stock
Accounting for and debtors system, branch final accounts system and whole sale basis
Dissolution of system. Independent branches: concept accounting treatment: important
Partnership Firm adjustment entries and preparation of consolidated profit and loss account
and balance sheet.
Accounting for Dissolution of Partnership Firm
Accounting of Dissolution of the Partnership Firm Including Insolvency of
partners, sale to a limited company and piecemeal distribution

Practical/ Computerised Computerised Accounting Systems: Computerized Accounts by using any

Live Accounting Systems popular accounting software: Creating a Company; Configure and Features
Projects settings; Creating Accounting Ledgers and Groups; Creating Stock Items
and Groups; Vouchers Entry; Generating Reports – Cash Book, Ledger
Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Funds
Flow Statement, Cash Flow Statement Selecting and shutting a Company;
Backup and Restore data of a Company
* Live Project refers to carry out the course related ongoing activities that will provide an exposure to the current
business practices.

Suggested Readings:
1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases. McGraw-
Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
4. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New
Delhi.
6. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson Education.
10. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New
Delhi.
Note: Latest edition of the text books should be used.
Note: Paper setting Scheme for End Year Examination (50 marks)

Part Section No. Of Syllabus Nature of Question Marks Max.

Questions Coverage Q&A to be Marks
attempted
A 1 8 ( 2 ques. Complete Short 5 2 each 10
from each answer
unit) type
questions

7
(not more
than 5
lines)
B - 2 Unit- I Essay type 1 10 10
C - 2 Unit- II Essay type 1 10 10
D - 2 Unit- III Essay type 1 10 10
E - 2 Unit- IV Essay type 1 10 10
Sub Total 50
Practical Exam( Practical 10+ Viva 5 + Workbook 5 )/ Live Projects (15 Workbook+ 5 Viva) 20
Total 70
* Live Project refers to carry out the course related ongoing activities that will provide an exposure to the current
business practices.

** The end year exam will be of 50 marks for theory paper,20 marks for practical and 30 marks for internal
assessment based on the assignments.
*** Note: In numerical papers, there should be preferably 50 percent numerical questions in each unit.

B.Com.: Year I
Paper BC 1.2: BUSINESS ORGANISATION AND MANAGEMENT
Duration: 3 hrs. Marks: 70
Objective: The course aims to provide basic knowledge to the students about the organization and management of a
business enterprise.
Contents
UNIT TOPIC DETAILS
1 Foundation of Manufacturing and service sectors; Small and medium enterprises; Problems
Indian Business and government policy. India’s experience of liberalisation and
globalisation. Technological innovations and skill development. ‘Make in
India’ Movement. Corporate Social responsibility and ethics Emerging
opportunities in business; Franchising, Outsourcing, and E-commerce.

2 Business Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family

Enterprises Firm, Partnership firm, Joint Stock Company, Cooperative society; Limited
Liability Partnership; Choice of Form of Organisation. Government -
Business Interface; Rationale and Forms of Public Enterprises. International
Business. Multinational Corporations.

3 Management and The Process of Management: Planning; Decision-making; Strategy

Organisation Formulation. Indian Philosophy of Management: The Gita and Management,
Gandhian Philosophy.
Organizing: Basic Considerations; Departmentation – Functional, Project,
Matrix and Network; Delegation and Decentralisation of Authority; Groups
and Teams.
4 Leadership, Leadership: Concept and Styles; Trait and Situational Theory of Leadership.
Motivation and Motivation: Concept and Importance; Maslow Need Hierarchy Theory;
Control Herzberg Two Factors Theory. Communication: Process and Barriers;
Control: Concept and Process.
5 Functional Areas of Marketing Management: Marketing Concept; Marketing Mix; Product Life
Management Cycle; Pricing Policies and Practices Financial Management: Concept and
Objectives; Sources of Funds – Equity Shares, Debentures, Venture Capital
and Lease Finance. Securities Market, Role of SEBI. Human Resource
Management: Concept and Functions; Basic Dynamics of Employer –
Employee Relations.
Suggested Readings:
1. Kaul, V.K., Business Organisation and Management, Pearson Education, New Delhi
2. Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi,
3. Gupta CB, Modern Business Organisation, Mayur Paperbacks, New Delhi
4. Koontz and Weihrich, Essentials of Management, McGraw Hill Education.
5. Basu, C. R., Business Organization and Management, McGraw Hill Education.
6. Jim, Barry, John Chandler, Heather Clark; Organisation and Management, Cengage Learning.
7. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books

8
8. Buskirk, R.H., et al; Concepts of Business: An Introduction to Business System, Dryden Press,
New York.
9. Burton Gene and Manab Thakur; Management Today: Principles and Practice; Tata McGraw
Hill, New Delhi.
10. Griffin, Management Principles and Application, Cengage Learning
(Note: Latest Editions of the above books may be used.)
Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions to be Marks Max. Marks

Questions Coverage Q&A attempted
A 2 Unit- I Essay type 1 14 14
B 2 Unit- II Essay type 1 14 14
C 2 Unit- III Essay type 1 14 14
D 2 Unit- IV Essay type 1 14 14
E 2 Unit-V Essay type 1 14 14
Total 70
* The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com.: Year I
English – 1 Core English (Compulsory for B.A./B.Com)

Paper Code Course Name & Syllabus Credits

ENG CE 101 English-1 Core English (Compulsory) for B.A. and B.Com.
UNIT-I
i. ”Ozymandias” 6
ii. “Blow Blow thou Winter Wind”
iii. “Good Morrow”
iv. “The Man he Killed”
v. “Lines Written in Early Spring”
Poems from The Blossoming Mind. Ed. V. K. Khanna and Meenakshi F.
Paul. New Delhi: Macmillan.
UNIT-II
i. "The Parrot in the Cage"
ii. "Dinner for the Boss"
iii. "The Reddening Tree"
iv. "At the Himalayas"
v. "The Value of Silence"
Stories and Essays from Life Unfolded. Ed. V. K. Khanna and Meenakshi F.
Paul. New Delhi: Oxford University Press.

UNIT-III
Applied Grammar:
The use of Articles, Prepositions, Verb Forms, Phrasal Verbs
and Comprehension
(The literary pieces incorporated in the course are to be used as tools to teach
language through literature with emphasis on reading, listening,
comprehension, summarizing, inference and discussion.)
Classroom Activity:
 Reading, Speaking and Listening Exercises
 Conversation
 Etiquettes: Personality Development

B.Com.: Year I
Ability-Enhancement Compulsory Course (AECC)-2
Language: English/Hindi/Modern Indian Language
Paper Code Course Name & Syllabus Credits
ENG AECC 104 AECC-2 Writing Skills 4
i. Diary Writing
ii. Paragraph Writing

9
iii. Summary/Note making
iv. Formal and Informal Letter Writing
v. CV/ Resume Writing
vi. Report Writing
vii. Interview/Feature Article
viii. Notice Writing

Classroom Activity:
Speaking Skills, Listening Skills,
Mock Interview, Speech Making Project Work
Suggested Projects:
Sports Writing, Poetry about Women/Men, Poetry in Translation, Translating a
Poem, Telling a Story, Fantasy Writing, Chat Shows, The Menace of Dowry, A
Success Story, Creative Writing, Theatre Groups, Interviewing a Celebrity,
Writing a Newspaper Article on a Current Topic, Today‘s Youth and Youth
Icons, Leadership and Politics, Examination System and Benefits of Reform,
the Epics, Communalism, Gender Discrimination, Social Activism.
Recommended Reading:
1. English Communication Skills: AECC under CBCS, HPU. Meenakshi
F. Paul and Madhumita Chakraborty. Macmillan, 2017.
Suggested Readings:
1. Fluency in English. Part I. Macmillan, 2005.
2. Fluency in English. Part II. OUP, 2006. Unit 1-15.
3. El Dorado: A Textbook of Communication Skills. Orient Blackswan, 2014.
Units 1-5.
4. Interchange. Workbook III. Fourth Edition. Cambridge University Press,
2015. Units 1-8.
5. New Headway. Intermediate Student‘s Book. 3rd Edition. Oxford University
Press, 2012. Units 1-6.
6. Write to be Read: Reading, Reflecting & Writing. First South Asian edition.
Cambridge University Press, 2014. Units 1-4.
7. Business English. Pearson, 2008. Units 4-6
B.Com.: Year I
fganh Hkk"kk vkSj laizs"k.k
iz'u i= % Ability Enhancement Compulsory Course
(AECC-2) Hindi/Eng./Skt(One out of three) Credits : 04
HIND104 iw.kkZad % 70

vkUrfjd ewY;kadu % 30
le; % rhu ?k.Vs
bdkbZ & 1
1-1 Hkk"kk dh ifjHkk"kk] izd`fr ,oa fofo/k :Ik
1-2 fganh Hkk"kk dh fo'ks"krk,¡ % fØ;k] foHkfDr] loZuke] fo'ys"k.k ,oa vO;; laca/khA
1-3 milxZ] izR;; rFkk leklA Ik;kZ;okph 'kCn] foykse 'kCn] vusd 'kCnksa ds fy,
,d 'kCn] 'kCn 'kqf)] okD; 'kqf)] eqgkojs vkSj yksdksfDr;ka A
bdkbZ & 2
2-1 fganh dh o.kZ&O;OkLFkk % LOkj ,oa O;atuA
2-2 Loj ds izdkj & âLo] nh?kZ rFkk la;DqrA
2-3 O;atu ds izdkj & Li'kZ] vUrLFk] Å"e] vYizizk.k] egkizk.k] ?kks"k rFkk v?kks"kA
bdkbZ & 3
3-1 o.kksZa dk mPpkj.k LFkku % d.B~;] rkyO;] ew)UZ;] nUR;] vks"B~; RkFkk nUrks"B~;A
3-2 cyk?kkr] laxe] vuqrku rFkk laf/kA
bdkbZ & 4
4-1 Hkk"kk laisz"k.k ds pj.k % Jo.k] vfHkO;fDRk] okpu rFkk ys[kuA
4-2 fganh okD; jpuk] okD; vkSj miokD;A okD; HksnA okD; dk :ikUrjA
4-3 HkkokFkZ vkSj O;k[;k] vk'k; ys[ku] fofo/k izdkj ds i= ys[kuA

izkf'ud ds fy, funsZ'k %

1- iz'u i= nks Hkkxksa esa foHkDr gksxk A igyk Hkkx vfuok;Z gS] ftlesa ,d iz'u ds vUrxZr 14 oLrqfu"B cgqfodYih; iz'u iwNs tk,axs A
oLrqfu"B iz'u leku :i ls pkjksa bdkb;ksa esa ls iwNs tk,axs A 14 x 1 ¾ 14 vad
2- nwljs Hkkx ds vUrxZr pkj iz'u 'kr&izfr'kr fodYi ds lkFk pkjksa bdkb;ksa esa ls iwNs tk,axs A lHkh iz'u vfuok;Z gksaxs A izR;sd iz'u dks
nks mifoHkkxksa esa foHkkftr fd;k tk,xk] ftueas izR;sd iz'u ds fy, 7 vad fu/kkZfjr fd, x, gSa A

10
7 $ 7 ¾ 14 vad
vad foHkktu %
14 $ 14¼7$7½ $ 14¼7$7½ $ 14¼7$7½ $ 14¼7$7½ ¾ 70 vad
B.Com.: Year I
Paper- BC 1.3 : BUSINESS LAW
Duration: 3 hrs. Marks: 70
Objective: The objective of the course is to impart basic knowledge of the important business legislation along with
relevant case law.
Contents:
UNIT TOPIC DETAILS
1 The Indian a) Contract – meaning, characteristics and kinds
Contract Act, b) Essentials of a valid contract - Offer and acceptance, consideration,
1872: General contractual capacity, free consent, legality of objects.
Principles of c) Void agreements
Contract d) Discharge of a contract – modes of discharge, breach and remedies against
breach of contract.
e) Contingent contracts
f) Quasi - contracts

2 The Indian a) Contract of Indemnity and Guarantee

Contract Act, b) Contract of Bailment
1872: Specific c) Contract of Agency
Contracts
3 The Sale of Goods The Sale of Goods Act, 1930
Act, 1930 a) Contract of sale, meaning and difference between sale and agreement to
sell.
b) Conditions and warranties
c) Transfer of ownership in goods including sale by a non-owner
d) Performance of contract of sale
e) Unpaid seller – meaning, rights of an unpaid seller against the goods and
the buyer.

4 The Negotiable The Negotiable Instruments Act 1881

Instruments Act, a) Meaning, Characteristics, and Types of Negotiable Instruments :
1881 Promissory Note, Bill of Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque

5 Partnership Laws A) The Partnership Act, 1932

a. Nature and Characteristics of Partnership
b. Registration of a Partnership Firms
c. Types of Partners
d. Rights and Duties of Partners
e. Implied Authority of a Partner
f. Incoming and outgoing Partners
g. Mode of Dissolution of Partnership

B) The Limited Liability Partnership Act, 2008

a) Salient Features of LLP
b) Differences between LLP and Partnership, LLP and Company
c) LLP Agreement,
d) Partners and Designated Partners
e) Incorporation Document
f) Incorporation by Registration
g) Partners and their Relationship

Part No. Of Syllabus Nature of Q & A Question to Marks Max. Marks

Coverage be attempted
A 2 Unit- I Essay type 1 14 14
B 2 Unit- II Essay type 1 14 14
C 2 Unit- III Essay type 1 14 14
D 2 Unit- IV Essay type 1 14 14
E 2 Unit-V Essay type 1 14 14
Total 70
** The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com.: Year I
Paper BC 1.4. BUSINESS STATISTICS AND MATHEMATICS
Duration: 3 hrs. Marks: 70
Objective: The objective of this course is to familiarize students with the applications of statistical techniques and
mathematics in business decision-making.
Notes:
1. Use of simple calculator is allowed.
2. Proofs of theorems / formulae are not required.
3. Trigonometric functions are not to be covered.
UNIT TOPIC DETAILS
1 Uni-Variate Introduction to Statistics:- Meaning and Concept, Collection, Classification ,
Analysis Tabulation and Presentation of data, Measures of Central Tendency including
arithmetic mean, geometric mean and harmonic mean: properties and
applications; mode and median. Partition values - quartiles, deciles, and
percentiles. Measures of Variation: absolute and relative. Range, quartile
deviation and mean deviation; Variance and Standard deviation: calculation and
properties.
2 Bi-variate Simple Linear Correlation Analysis: Meaning, and measurement. Karl Pearson's
Analysis co-efficient and Spearman’s rank correlation Simple Linear Regression Analysis:
Regression equations and estimation. Relationship between correlation and
regression coefficients.
3 Index Numbers Meaning and uses of index numbers; Construction of index numbers: Aggregative
and average of relatives – simple and weighted, Tests of adequacy of index
numbers, Construction of consumer price indices.
4 Time Series Components of time series; additive and multiplicative models; Trend analysis:
Analysis Finding trend by moving average method and Fitting of linear trend line using
principle of least squares.
5 Business A) Matrices
Mathematics Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of
values of determinants up to third order; Adjoint of a matrix; Finding inverse of a
matrix through ad joint; Applications of matrices to solution of simple business
and economic problems
B) Basic Mathematics of Finance
Simple and compound interest Rates of interest – nominal, effective and
continuous – their interrelationships; Compounding and discounting of a sum
using different types of rates
Suggested Readings:

12
1. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
2. Budnick, P. Applied Mathematics. McGraw Hill Publishing Co.
3. N. D. Vohra, Business Mathematics and Statistics, McGraw Hill Education (India) Pvt Ltd
4. J.K. Thukral, Mathematics for Business Studies, Mayur Publications
5. J. K. Singh, Business Mathematics, Himalaya Publishing House.
6. J. K. Sharma, Business Statistics, Pearson Education.
7. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.
8. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New Delhi.
9. Richard Levin and David S. Rubin, Statistics for Management, Prentice Hall of India, NewDelhi.
10. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill Publishing Co.
Note: Latest edition of text books may be used.
Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Question Marks Max. Marks

Ques. Coverage Q& to be
Answers attempted
A 2 Unit- I Essay type 141 14
B 2 Unit- II Essay type 141 14
C 2 Unit- III Essay type 141 14
D 2 Unit- IV Essay type 141 14
E 2 Unit-V Essay type 141 14
Total 70
*Note: In numerical papers, there should be preferably 50 percent numerical questions in each unit.

*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.

B.Com.: Year I
izFke o"kZ
iz;kstuewyd fgUnh
iz'u i= % Core Course B.A./B.Com.
SKT/HINDI -I Credits : 06
HIND101 iw.kkZad % 70
vkUrfjd ewY;kadu % 30
le; % rhu ?k.Vs
fu/kkZfjr iqLrd % iz;kstuewyd fgUnh] izksQ+slj Jhjke 'kekZ] dey izdk'ku] fcykliqj]
fgekpy izns'k]
bdkbZ & 1
1-1 i= ys[ku] izk:i.k] fVIi.k] izfrosnu] i=kpkj vFkZ ,oa izdkj] O;kogkfjd] O;kolkf;d ,oa ljdkjh i= ys[ku] vuqokn % ifjHkk"kk] fo'ks"krk ,oa
mi;ksfxrk
bdkbZ & 2
2-1 eqgkojs vkSj yksdksfDr;ka] vFkZ] ifjHkk"kk ,oa fofHkUu eqgkojs rFkk yksdksfDr;ka

2-2 'kCn&'kqf)] okD; 'kqf) vkSj 'kCn Kku ¼rRle] rn~Hko] ns'kt rFkk fons'kh½
bdkbZ & 3
3-1 i;kZ;okph ,oa foykse 'kCn
3-2 vusdkFkhZ] okD; ;k okD;ka'k ds fy, ,d 'kCn vFkok vusd 'kCnksa ds fy, ,d
'kCn
3-3 nsoukxjh fyfi vFkZ] ukedj.k] fo'ks"krk,a] oSKkfudrk] ekudhdj.k ,oa lq/kkj ds
mik;
bdkbZ & 4
4-1 dEI;wVj esa fgUnh iz;ksx % dEI;wVj dh lajpuk] orZuh la'kks/ku ,oa bUVjuSV
dk;Ziz.kkyh
4-2 ikfjHkkf"kd 'kCnkoyh
4-3 dk;kZy;h fgUnh vkSj vuqokn % fo'ks"krk,a] vuqokn&izfØ;k] leL;k,a ,oa
dfBukb;ka
izkf'ud ds fy, funsZ'k %
1- iz'u i= nks Hkkxksa esa foHkDr gksxk A igyk Hkkx vfuok;Z gS] ftlesa ,d iz'u ds vUrxZr 14 oLrqfu"B cgqfodYih; iz'u iwNs tk,axs A
oLrqfu"B iz'u leku :i ls pkjksa bdkb;ksa esa ls iwNs tk,axs A 14 x 1 ¾ 14 vad
2- nwljs Hkkx ds vUrxZr pkj iz'u 'kr&izfr'kr fodYi ds lkFk pkjksa bdkb;ksa esa ls iwNs tk,axs A lHkh iz'u vfuok;Z gksaxs A izR;sd iz'u dks nks
mifoHkkxksa esa foHkkftr fd;k tk,xk] ftueas izR;sd iz'u ds fy, 7 vad fu/kkZfjr fd, x, gSa A
7 $ 7 ¾ 14 vad
vad foHkktu %

13
14 $ 14¼7$7½ $ 14¼7$7½ $ 14¼7$7½ $ 14¼7$7½ ¾ 70 vad
B.Com.: YEAR II
Paper BC 2.1: COMPANY LAW
Duration: 3 hrs. Marks: 70
Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013. Case
studies involving issues in company law are required to be discussed.
Contents
UNIT TOPIC DETAILS
1 Introduction Administration of Company Law [including National Company Law
Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT),
Special Courts]; Characteristics of a company; lifting of corporate veil;
types of companies including one-person company, small company and
dormant company; association not for profit; illegal association; formation
of company, on-line filing of documents, promoters, their legal position,
pre-incorporation contract; on-line registration of a company.

2 Documents Memorandum of association, Articles of association, Doctrine of

constructive notice and indoor management prospectus-shelf and red herring
prospectus, Misstatement in prospectus, GDR; Book building; Issue,
allotment and forfeiture of share, Transmission of
shares, Buyback and provisions regarding buyback; Issue of bonus shares.

3 Management Classification of directors, women directors, independent director, small

shareholder’s director; Disqualifications, director identity number (DIN);
Appointment; Legal positions, powers and duties; removal of directors; Key
managerial personnel, managing director, manager.
Meetings of shareholders and board; Types of meeting, convening and
conduct of meetings, postal ballot, meeting through video conferencing, e-
voting; Committees of Board of Directors- Audit Committee, Nomination
and Remuneration Committee, Stakeholders Relationship Committee,
Corporate Social Responsibility Committee.
4 Dividends, Provisions relating to payment of Dividend, Provisions relating to Books of
Accounts, Audit Account, Provisions relating to Audit, Auditors' Appointment, Rotation of
Auditors, Auditors' Report, Secretarial Audit.
5 Winding Up, Insider Concept and modes of Winding Up.
Trading, Whistle Insider-Trading; meaning and legal provisions;
Blowing. Whistle blowing:- Concept and Mechanism.

Suggested Readings:
1. M.C Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot (Publishers),
Delhi.
2. G.K Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi
4. Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, N.Delhi
8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi.
11. Varshney G.K., Company Law (Revised edition 2016), Sahitya Bhawan Publications.
Note: Latest edition of text books may be used.
Note: Paper setting Scheme for End Year Examination (70 marks)
Part No. Of Syllabus Nature of Question Marks Max.
Ques. Coverage Q& to be Marks
Answers attempted
A 2 Unit- I Essay type 1 14 14
B 2 Unit- II Essay type 1 14 14
C 2 Unit- III Essay type 1 14 14

14
D 2 Unit- IV Essay type 1 14 14
E 2 Unit-V Essay type 1 14 14
Total 70
*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com.: Year II
Paper- BC 2.2: INCOME TAX LAW AND PRACTICE
Duration: 3 hrs. Marks: 50
Objective: To provide basic knowledge and equip students with application of principles and provisions of Income-tax
Act, 1961 and the relevant Rules.
Contents:
UNIT TOPIC DETAILS
1 Introduction Basic concepts: Income, agricultural income, person, assessee, assessment year,
previous year, gross total income, total income, maximum marginal rate of tax;
Permanent Account Number (PAN)
Residential status; Scope of total income on the basis of residential status
Exempted income under section 10

2 Computation of a) Income from Salaries

Income under b) Income from house property
different heads-1
3 Computation of f) Profits and gains of business or profession
Income under g) Capital gains
different heads-2 h) Income from other sources
4 Computation of Income of other persons included in assessee’s total income; Aggregation of
Total Income and income and set-off and carry forward of losses; Deductions from gross total
Tax Liability income; Rebates and reliefs.
Computation of total income of individuals and firms; Tax liability of an
individual and a firm; Five leading cases decided by the Supreme Court

Practical/ Preparation of Filing of returns: Manually, On-line filing of Returns of Income & TDS;
Live Return of Income Provision & Procedures of Compulsory On-Line filing of returns for specified
Projects assesses.
Note:-
1. There shall be a practical examination of 20 Marks on E-filling of Income Tax Returns using a software utility
tool. The student is required to fill appropriate Form and generate the XML file.
3. Latest edition of text books and Software may be used.
4. Live Project refers to carry out the course related ongoing activities that will provide an exposure to the
current business practices.

Suggested readings:-
1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University Edition.Taxmann
Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi.
3. Mehrotra H.C. and Goyal S.P, Income Tax Law and Accounts, Sahitya Bhawan Publications.
4. Bangar’s Comprehensive Guide to Direct Tax Laws.
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.
Software
1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax, Taxmann Publication Pvt. Ltd, New
Delhi. Latest version
2. ‘Excel Utility’ available at incometaxindiaefiling.gov.in
Note: Paper setting Scheme for End Year Examination (50 marks)

Part Section No. Of Syllabus Nature of Q & Question Marks Max.

Questions Coverage Answers to be Marks

15
attempted
A 1 8(2 Complete Short answer type 5 2 each 10
questions questions (not more
from each than 5 lines)
unit)
B - 2 Unit- I Essay type 1 10 10
C - 2 Unit- II Essay type 1 10 10
D - 2 Unit- III Essay type 1 10 10
E - 2 Unit- IV Essay type 1 10 10
Sub Total 50
Practical Exam( Practical 10+ Viva 5 + Workbook 5 )/ Live Projects (15 Workbook+ 5 Viva) 20
Total 70
* Live Project refers to carry out the course related ongoing activities that will provide an exposure to the current
business practices.

*The end year exam will be of 50 marks for theory paper,20 marks for practical and 30 marks for internal
assessment based on the assignments.
B.Com.: Year II
English-II
Paper Code Course Name & Syllabus Credits
ENG CE 201 English-2 Core English (Compulsory) for B.A & B.Com. UNIT-I Essays 6
i.“The Power of Prayer” by A. P. J. Abdul Kalam
ii. “Vivekananda: The Great Journey to the West”by Romain Rolland
iii. “More Than 100 Million Women are Missing” by Amartya Sen
iv. “On the Ignorance of the Learned”(Excerpts by William Hazlitt)
v. “Simply Living” (Excerpts by Ruskin Bond).
(Nos. i‘to v‘are from Reflections from the East and the West by Pankaj K.
Singh and Girija Sharma. Orient Blackswan)
vi. “Towards Creating a Poverty-Free World” by Muhammad Yunus

(From Gleanings from Home & Abroad. Orient Blackswan)

vii. “Climatic Change and Human Strategy” by E.K. Federov.

(From Insights: A Course in English Literature and Language by K Elango.

Orient Blackswan.)

UNIT-II Poetry.
i. “A Psalm of Life” by Henry Wadsworth Longfellow
ii “Animals” by Walt Whitman
iii “When I am Dead My Dearest”by Christina Rossetti
iv. “If” by Rudyard Kipling
v. “The Lake Isle of Innisfree”by W.B. Yeats
vi. “The Olive Tree”by Mark O' Conner
vii. “Refugee Mother and Child” by Chinua Achebe
(From Ripples on the Sands of Time by Pankaj K. Singh and Girija Sharma.
OUP.)
UNIT-III: Applied Grammar
1. One Word Substitution (5 Expressions)
2. Words Used as Nouns and Verbs (5 words)
(Students will be required to use the given words in sentences both as nouns
and verbs)
3. Transformation (i) Interchange of Degree (5 Sentences in all)
4. Homonyms, Homographs and Homophones (5 words)
(Students will be required to use the given words in sentences so as to
illustrate their meaning).
B.Com: Year II
Paper BC 2.3: COMPUTER APPLICATIONS IN BUSINESS
Duration: 3 hrs. Marks: 50
Objectives: The objective of this paper is to provide computer skills and knowledge for commerce students and to
enhance the student understands of usefulness of information technology tools for business operations.

16
CONTENTS
UNIT TOPIC DETAILS
1 Word Processing Introduction to word Processing, Word processing concepts, Use of
Templates, Working with word document: Editing text, Find and replace text,
Formatting, spell check, Autocorrect, Auto text; Bullets and numbering, Tabs,
Paragraph Formatting, Indent, Page Formatting, Header and footer, Tables:
Inserting, filling and formatting a table; Inserting Pictures and Video; Mail
Merge: including linking
with Database; Printing documents
Creating Business Documents using the above facilities
2 Preparing Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables,
Presentations Images, texts, Symbols, Media; Design; Transition; Animation; and
Slideshow.
Creating Business Presentations using above facilities

3 Spreadsheet and its Spreadsheet concepts, Managing worksheets; Formatting, Entering data,
Business Applications Editing, and Printing a worksheet; Handling operators in formula, Project
involving multiple spreadsheets, Organizing Charts and graphs
Generally used Spreadsheet functions: Mathematical, Statistical, Financial,
Logical, Date and Time, Lookup and reference, Database, and Text functions
4 Creating Business Creating spreadsheet in the area of: Loan and Lease statement; Ratio
Spreadsheet Analysis; Payroll statements; Capital Budgeting; Depreciation Accounting;
Graphical representation of data; Frequency distribution
and its statistical parameters; Correlation and Regression
Note:
1. The General Purpose Software referred in this course will be notified by the University Departments every three years.
If the specific features, referred in the detailed course above, is not available in that software, to that extent it will be
deemed to have been modified.
2. There shall be a practical examination of 20 Marks (Practical-10 Marks, Viva-05 Marks and Work Book- 05 Marks).
3. Teaching arrangement needs to be made preferably in the computer Lab.
4. There shall be 2 lectures per class and 2 Practical Lab periods per group to be taught in computer Lab.
Suggested Readings: The suggested readings and guidelines shall be notified by the university department at least
once in three years based on the selected software.
Note: Paper setting Scheme for End Year Examination (50 marks)

Part Section No. Of Syllabus Nature of Q & A Question Marks Max.

Questions Coverage to be Marks
attempted
A 1 8(2 Complete Short answer type 5 2 each 10
questions questions (not more
from each than 5 lines)
unit)
B - 2 Unit- I Essay type 1 10 10
C - 2 Unit- II Essay type 1 10 10
D - 2 Unit- III Essay type 1 10 10
E - 2 Unit- IV Essay type 1 10 10
Sub Total 50
Practical Exam( Practical 10 marks+ Viva 5 marks+ Workbook 5 marks ) 20
Total 70
*The end year exam will be of 50 marks for theory paper,20 marks for practical and 30 marks for internal
assessment based on the assignments.
B Com IInd Year
vfuok;Z fgUnh ^jpuk iqat*
iz'u i= % Core B.A./B.Com.
SKT/HINDI -2 Credits : 06
HIND201 iw.kkZad % 100
vkUrfjd ewY;kadu % 30
le; % rhu ?k.Vs

17
fu/kkZfjr iqLrd % jpuk iqat ¼i|&x|&ladyu½ ¼la0½ izksQ+slj dqekj d`".k] dey izdk'ku]fcykliqj] fgekpy izns'k
bl iqLrd esa ls O;k[;k rFkk iz'uksa ds fy, fuEufyf[kr dfo@ys[kd rFkk i|ka'k@x|ka'k fu/kkZfjr gSa A
bdkbZ & 1
1-1 dchj] ?kukuan] lw;Zdkar f=ikBh fujkyk rFkk ckyd`".k 'kekZ uohu dk lkekU;
ifjp;
1-2 dchj & iUnzg nksgs] ?kukuan 3 dfoÙk] 3 loS; s
1-3 lw;Zdkar f=ikBh fujkyk % rksM+rh iRFkj] fou; ckyd`".k 'kekZ uohu % foIyo
xk;u
bdkbZ & 2
2-1 lfPpnkuUn ghjkuUn okRL;k;u ^vKs;* xtkuu ek/ko eqfDrcks/k ,oa lqnkek ik.Ms
/kwfey dk lkekU; ifjp;
2-2 vKs; % fdruh ukoksa esa fdruh ckj] nwokZpy
eqfDrcks/k % eq>s rqEgkjk lkFk feyk gS] vks es?k
2-3 /kwfey % nLrd] jksVh vkSj laln
bdkbZ & 3
3-1 izsepUn] eksgu jkds'k] dk'khukFk flag] mn; izdk'k dk lkekU; ifjp;
3-2 izsepUn % bZnxkg] eksgu jkds'k % eyos dk ekfyd
dk'khukFk flag % viuk jkLrk yks ckck] mn; izdk'k % NIiu rksys dk dj/ku
bdkbZ & 4
4-1 egknsoh oekZ] jke/kkjhflag fnudj vkSj Jhyky 'kqDy dk lkekU; ifjp;
4-2 egknsoh oekZ % thus dh dyk] jke/kkjh flag ^fnudj* % usrk ugha]
ukxfjd pkfg,] Jhyky 'kqDy % vaxn dk ik¡o
izkf'ud ds fy, funsZ'k %
1- iz'u i= nks Hkkxksa esa foHkDr gksxk A igyk Hkkx vfuok;Z gS] ftlesa ,d iz'u ds vUrxZr 14 oLrqfu"B cgqfodYih; iz'u iwNs tk,axs A
oLrqfu"B iz'u leku :i ls pkjksa bdkb;ksa esa ls iwNs tk,axs A 14 x 1 ¾ 14 vad
2- nwljs Hkkx ds vUrxZr pkj iz'u 'kr&izfr'kr fodYi ds lkFk pkjksa bdkb;ksa esa ls iwNs tk,axs A lHkh iz'u vfuok;Z gksaxs A izR;sd iz'u dks nks
mifoHkkxksa esa foHkkftr fd;k tk,xk] ftueas ls nwljk mifoHkkx O;k[;k ls lEcfU/kr jgsxk A izR;sd iz'u ds fy, 7 vad fu/kkZfjr fd, x, gSa
A
7 $ 7 ¾ 14 vad
vad foHkktu %
14 $ 14¼7$7½ $ 14¼7$7½ $ 14¼7$7½ $ 14¼7$7½ ¾ 70 vad
B.Com.: Year II
Paper BC 2.4: CORPORATE ACCOUNTING
Duration: 3 hrs. Marks: 70
Objective: The objective of this paper is to enable the students to acquire the basic knowledge of the corporate
accounting and to learn the techniques of preparing the financial statements.
Contents
UNIT TOPIC DETAILS
1 Accounting for Issue, forfeiture and reissue of forfeited shares: concept & process of book
Share Capital & building; Issue of rights and bonus shares; Buy back of shares; Redemption
Debentures of preference shares; Issue and Redemption of Debentures

2 Final Accounts, Preparation of profit and loss account and balance sheet of corporate
Valuation of entities, excluding calculation of managerial remuneration, Disposal of
Goodwill and company profits.
Valuation of Shares Concepts and calculation of valuation of goodwill and shares: simple
problems only.
3 Amalgamation of Concepts and accounting treatment as per Accounting Standard: 14 (ICAI)
Companies (excluding intercompany holdings).
Internal reconstruction: concepts and accounting treatment excluding
scheme of reconstruction.

4 Accounting of Preparation of consolidated balance sheet with one subsidiary company;

Holding Companies Relevant provisions of Accounting Standard: 21 (ICAI).

5 Accounting of Difference between balance sheet of banking and non-banking companies;

Banking Companies Prudential norms; Asset structure of a commercial bank; Non-performing
and Cash Flow assets (NPA).
Statement Concept of funds, Preparation of cash flow statement as per Indian
Accounting Standard (Ind- AS): 7.

18
Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable immediately.

Suggested Readings:
1. J.R. Monga, Fudamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand & Co., New
Delhi.
3. S.N. Maheshwari, and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House, New
Delhi.
4. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi.
5. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book House
6. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand Publications.
7. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw Hill Education
8. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of
India, New Delhi.
9. Dr. S.M. Shukla and Dr. K.L. Gupta, Corporate Accounting (Revised on the basis of Companies Act,2013), Sahitya
Bhawan Publications, Agra.
Note: Latest edition of text books may be used.
Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com.: Year II
Paper BC 2.5: COST ACCOUNTING
Duration: 3 hrs. Marks: 70
Objective: The objective of this paper is to acquaint the students with basic concepts used in cost accounting, various
methods involved in cost ascertainment and cost accounting book keeping systems.
Contents
UNIT TOPIC DETAILS
1 Introduction Meaning, objectives and advantages of cost accounting; Relationship
between cost accounting and financial accounting; Cost concepts and
classifications; Elements of cost; Cost Sheet, Installation of a costing
system; Role of a cost accountant in an organisation.

2 Elements of Cost: Material/inventory control techniques. Accounting and control of purchases,

Material storage and issue of materials. Methods of pricing of materials issues —
FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard
Cost. Treatment of Material Losses.
3 Elements of Cost: Accounting and Control of labour cost. Time keeping and time booking.
Labour Concept and treatment of idle time, over time, labour turnover and fringe
benefits. Methods of wage payment and the Incentive schemes- Halsey,
Rowan, Taylor’s Differential piece wage.

19
4 Elements of Cost: Classification, allocation, apportionment and absorption of overheads;
Overheads. Under- and over-absorption; Capacity Levels and Costs; Treatments of
Book Keeping in certain items in costing like interest on capital, packing expenses, bad debts,
Cost Accounting research and development expenses; Activity based Costing & Service
Costing (brief overview).
Reconciliation of cost and financial accounts

5 Methods of Costing Job costing, Contract costing, Process costing (process losses, valuation of
work-in-progress, joint and by-products)
Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics should be covered.
2. Any revision of relevant Indian Accounting Standard would become applicable immediately.
Suggested Readings:-
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan , Cost Accounting: A Managerial Emphasis, Pearson
Education.
2. Jawahar Lal, Cost Accounting. McGraw Hill Education
3. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. PHI Learning
4. Rajiv Goel, Cost Accounting. International Book House
5. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi.
6. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahavir Book Depot, New Delhi.
8. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons.
9. H.V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt. Ltd.
10. M.L. Agarwal and Gupta K.L., Cost Accounting, Sahitya Bhawan Publications, Agra.
Note: Latest edition of text books may be used.
Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com: Year II
Paper BC 2.6: E-COMMERCE
Duration: 3 hrs. Marks: 50
Objectives: The objective of this paper is to enable the student t o become familiar with the mechanism for conducting
business transactions through electronic means.
CONTENTS
UNIT TOPIC DETAILS
1 Introduction Meaning, nature, concepts, advantages, disadvantages and reasons for
transacting online, types of E-Commerce, e-commerce business models
(introduction , key elements of a business model and
Categorizing major E-commerce business models), forces behind e-commerce.
Technology used in E-commerce: The dynamics of world wide web and
internet( meaning, evolution and features) ; Designing, building and launching
e-commerce website (A systematic approach
involving decisions regarding selection of hardware, software, outsourcing vs.
in-house development of a website)

20
2 Security and Need and concepts, the e-commerce security environment (dimensions,
Encryption & IT Act definition and scope of e-security), security threats in the E-commerce
2000 and Cyber environment (security instructions and breaches, attacking methods like
Crimes hacking, sniffing, cyber-vandalism etc.), technology solutions (Encryption,
security channels of communication, protecting networks and protecting
servers as well as clients).
IT Act 2000: Definitions, Digital signature, Electronic governance,
Attribution, acknowledgement and dispatch of electronic records, Regulation
of certifying authorities, Digital signatures certificates, Duties of subscribers,
Penalties and adjudication, Appellate Tribunal, Offences and Cyber-crimes
3 E-payment System Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-
money), digital signatures (procedure, working and legal position), payment
gateways, online banking (meaning, concepts,
importance, electronic fund transfer, automated clearing house, automated
ledger posting), risks involved in e-payments.
4 On-line Business Meaning, purpose, advantages and disadvantages of transacting online, E-
Transactions commerce applications in various industries like {banking, insurance, payment
of utility bills, online marketing, e-tailing
(popularity, benefits, problems and features), online services (financial, travel
and career), auctions, online portal, online learning, publishing and
entertainment} Online shopping (amazon, snapdeal, alibaba, flipkart, etc.)
Practical E-business E-payment system and online business transactions.
Managment

Note;- Latest edition of text books may be used.

Suggested Readings:-
1. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.
2. David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill Education
3. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed.,
McGraw Hill Education
4. P.T Joseph, E-Commerce: An Indian Perspective, PHI Learning
5. K.K Bajaj and Debjani Nag, E-commerce, McGraw Hill Education
6. T.N Chhabra, E-Commerce, Dhanpat Rai & Co.
7. Sushila Madan, E-Commerce, Taxmann
8. T.N Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co.
Note: Paper setting Scheme for End Year Examination (50 marks)

Part Section No. Of Syllabus Nature of Question Marks Max.

Questions Coverage Q& to be Marks
Answers attempted
A 1 8(2 Complete Short 5 2 each 10
questions answer
from each type
unit) questions
(not more
than 5
lines)
B - 2 Unit- I Essay type 1 10 10
C - 2 Unit- II Essay type 1 10 10
D - 2 Unit- III Essay type 1 10 10
E - 2 Unit- IV Essay type 1 10 10
Sub Total 50
Practical Exam( Practical 10 + Viva 5+ Workbook 5)/ Live Project ( 15 for Workbook + 5 for 20
Viva)
Total 70

21
* The end year exam will be of 50 marks for theory paper,20 marks for practical and 30 marks for internal
assessment based on the assignments.
B.Com.: Year III
Paper BC 3.1 (a): HUMAN RESOURCE MANAGEMENT
Duration: 3 hrs Marks: 70
Objective: The course aims to acquaint students with the techniques and principles to manage human resource of an
organisation.
Contents
UNIT TOPIC DETAILS
1 Introduction Human Resource Management: Concept and Functions, Role, Status and
competencies of HR Manager, HR Policies, Evolution of HRM, HRM vs
HRD. Emerging Challenges of Human Resource Management; Workforce
diversity; Empowerment; Downsizing; VRS; Human Resource Information
2 Acquisition of Human Resource Planning- Quantitative and Qualitative dimensions; job
Human Resource analysis – job description and job specification; Recruitment – Concept and
sources; Selection – Concept and process; test and
interview; placement and induction.

3 Training and Concept and Importance; Identifying Training and Development Needs;
Development Designing Training Programmes; Role-Specific and Competency-Based
Training; Evaluating Training Effectiveness;
Training Process Outsourcing; Management Development; Career
Development.
4 Performance Nature, objectives and importance; Modern techniques of performance
Appraisal appraisal; potential appraisal and employee counselling; job changes -
transfers and promotions; Compensation: concept and policies; job
evaluation; methods of wage payments and incentive plans; fringe benefits;
performance linked compensation
5 Maintenance Employee health and safety; employee welfare; social security; Employer-
Employee relations- an overview; grievance-handling and redressal;
Industrial Disputes: causes and settlement machinery.
Suggested Readings:-
1. Gary Dessler. A Framework for Human Resource Management. Pearson Education.
2. DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, Pearson Education.
3. Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning
4. Ivancevich, John M. Human Resource Management. McGraw Hill.
5. Wreather and Davis. Human Resource Management. Pearson Education.
6. Robert L. Mathis and John H. Jackson. Human Resource Management. Cengage Learning.
7. TN Chhabra, Human Resource Management, Dhanpat Rai & Co., Delhi
8. Biswajeet Patttanayak, Human Resource Management, PHI Learning
9. Neeru Kapoor, Human Resource Management, Taxmann Publication
10. Sankalp Gaurav, Human Resource Management, Sahitya Bhawan Publications.
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

22
Duration: 3 hrs. Marks: 70
Objective: The course aims to acquaint students with basic knowledge of concepts, principles, tools and techniques of
marketing.
Contents
UNIT TOPIC DETAILS
1 Introduction Nature, scope and importance of marketing; Evolution of marketing; Selling
vs Marketing; Marketing mix, Marketing environment: concept, importance,
and components (Economic, Demographic,
Technological, Natural, Socio-Cultural and Legal).
2 Consumer Behaviour & Nature and Importance, Consumer buying decision process; Factors
Market Segmentation influencing consumer buying behaviour. Concept, importance and bases;
Target market selection; Positioning concept, importance and bases; Product
differentiation vs. market segmentation
3 Product Concept and Importance; Product classifications; Concept of product mix;
Branding, packaging and labeling; Product-Support Services; Product life-
cycle; New Product Development Process; Consumer
adoption process.
4 Pricing & Distribution Significance. Factors affecting price of a product. Pricing policies and
Channels and Physical strategies. Channels of distribution - meaning and importance; Types of
Distribution distribution channels; Functions of middle man; Factors affecting choice of
distribution channel; Wholesaling and retailing; Types of Retailers; e-
tailing, Physical Distribution.
5 Promotion & Recent Nature and importance of promotion; Communication process; Types of
Developments in promotion: advertising, personal selling, public relations & sales promotion,
Marketing and their distinctive characteristics; Promotion mix and factors affecting
promotion mix decisions.
Social Marketing, online marketing, direct marketing, services marketing,
green marketing, Rural marketing; Consumerism
Suggested Readings:-
1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and Ehsanul Haque. Principles of Marketing. 13th edition. Pearson
Education.
2. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing: Concepts and Cases. (Special
Indian Edition)., McGraw Hill Education
3. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
4. Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.
5. Lacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage Learning.
6. Dhruv Grewal, Michael Levy, Marketing, McGraw Hill Education.
7. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition. Dhanpat Rai & Company.
8. Neeru Kapoor, Principles of Marketing, PHI Learning
9. Rajendra Maheshwari, Principles of Marketing, International Book House.
10. The Consumer Protection Act 1986.
11. Dr. AMIT KUMAR AND DR. B. JAGDISH RAO, MARKETING MANAGEMENT, SAHITYA BHAWAN
PUBLICATIONS.
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

23
Paper BC 3.1(c): FUNDAMENTALS OF FINANCIAL MANAGEMENT
Duration: 3 hrs. Marks: 70
Objective: The course aims to familiarize the students with the principles and practices of financial management.
Contents
UNIT TOPIC DETAILS
1 Introduction Nature, scope and objective of Financial Management, Time value of
money, Risk and return (including Capital Asset Pricing Model), Valuation
of securities – Bonds and Equities.
2 Investment The Capital Budgeting Process, Cash flow Estimation, Payback Period
Decisions Method, Accounting Rate of Return, Net Present Value (NPV), Net
Terminal Value, Internal Rate of Return (IRR), Profitability Index, Capital
budgeting under Risk – Certainty Equivalent Approach and Risk- Adjusted
Discount Rate.
3 Financing Decisions Cost of Capital and Financing Decision: Sources of long-term financing
Estimation of components of cost of capital. Methods for Calculating cost of
equity capital, Cost of Retained Earnings, Cost of Debt and Cost of
Preference Capital, Weighted Average cost of capital (WACC) and
Marginal cost of capital. Leverage- Operating, Financial & Degree of
Leverage. Capital structure –Theories of Capital Structure (Net Income, Net
Operating Income,Traditional Approach and MM Hypothesis).
Determinants of capital structure.
4 Dividend Decisions Theories for Relevance and irrelevance of dividend decision for corporate
valuation; Cash and stock dividends; Dividend policies in practice.
5 Working Capital Concepts of working capital, the risk-return trade off, sources of short-term
Decisions finance, working capital estimation, cash management, receivables
management, inventory management and payables management.
Suggested Readings:-
1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, Pearson Education
2. Levy H. and M. Sarnat . Principles of Financial Management. Pearson Education
3. Joy, O.M. Introduction to Financial Management. Mc Graw Hill Education.
4. Brigham and Houston, Fundamentals of Financial Management, Cengage Learning
5. Khan and Jain. Basic Financial Management, McGraw Hill Education
6. Chandra, P. Fundamentals of Financial Management. McGraw Hill Education
7. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication Pvt. Ltd.
8. Gupta S.P., Financial Management, Sahitya Bhawan Publications.
9. Pandey, I.M. Financial Management. Vikas Publications.
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com.: Year III
Paper BC 3.2(a): CORPORATE GOVERNANCE AND AUDITING
Duration: 3 hrs. Marks: 70
Objective: The course aims to provide knowledge of auditing principles, procedures and techniques in accordance with
current legal requirements and professional standards and to give an overview of the principles of Corporate Governance
and Corporate Social Responsibility.
Contents

24
UNIT TOPIC DETAILS
1 Corporate Evolution of Corporate Governance; Developments in India, Regulatory
Governance Framework of Corporate Governance in India, SEBI Guidelines on
Corporate Governance; Reforms in Companies Act, Corporate management
vs. Governance; Internal constituents of the Corporate Governance. Theories
& Models, Broad Committees; Corporate Governance Reforms. Major
Corporate Scandals in India and Abroad- Relevant case Studies; Common
Governance Problems Noticed in various Corporate Failures. Codes &
Standards on Corporate Governance. Clause 49 and Listing Agreement.
2 Corporate Social Concept of CSR, Corporate Philanthropy, CSR and Corporate
Responsibility Sustainability; CSR and Business Ethics, CSR provisions under the
(CSR) Companies Act 2013; CSR Committee; CSR Models, Codes, and Standards
on CSR. Rating Agencies; Green Governance;
3 Business Ethics Introduction to Business Ethics: The concept, nature and growing
significance of Ethics in Business, Ethical principles in Business, Ethics in
Management, Theories of Business Ethics. Codes of ethics, ethics
committee Morality and ethics, business values and ethics.
Ethical Issues in Business: Ethics in various Functional Areas of Business:
Ethics in Finance, Ethics in HRM, Ethics in Marketing, Environmental
Ethics.
4 Introduction to Introduction, Meaning, Objectives, Basic Principles and Techniques;
Auditing Classification of Audit, Audit Planning, Internal Control – Internal Check
and Internal Audit; Audit Procedure – Vouching and verification of Assets
& Liabilities.
5 Company Audit & Audit of Limited Companies:- Company Auditor- Qualifications and
Special Areas of disqualifications, Appointment, Rotation, Removal, Remuneration, Rights
Audit and Duties Auditor’s Report- Contents and Types. Liabilities of Statutory
Auditors under the Companies Act 2013.
Special Areas of Audit:- Special features of Cost audit, Tax audit, and
Management audit; Auditing Standards.
Suggested Readings:-

1. Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI Learning
2. Aruna Jha, Auditing. Taxmann Publication.
3. A. K. Singh, and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing Company.
4. Anil Kumar, Corporate Governance: Theory and Practice, Indian Book House, New Delhi.
5. MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot. (Publishers). (Relevant Chapters)
6. KV Bhanumurthy and Usha Krishna, Politics, Ethics and Social Responsibility of Business, Pearson Education
7. N Balasubramanian, A Casebook on Corporate Governance and Stewardship, McGraw Hill Education
8. B.N. Ghosh, Business Ethics and Corporate Governance, McGraw Hill Education
9. S K Mandal, Ethics in Business and Corporate Governance, McGraw Hill Education
10. Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian Edition), Oxford University Press
11. Christine Mallin, Corporate Governance (Indian Edition), Oxford University Press
12. Relevant Publications of ICAI on Auditing (CARO).
13. Sharma, J.P., Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New Delhi
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

25
B.Com.: Year III
Paper BC 3.2(b): GST
Duration: 3 hrs. Marks: 70
Objective: The course aims to provide basic knowledge and equip students with application of principles and provisions
of GST.
Contents
UNIT TOPIC DETAILS
1 Theoretical GST IN INDIA
Framework Background, Direct and Indirect Taxes, Features of Indirect Taxes,
Genesis of GST in India, Concept of GST, Need for GST in India,
Framework of GST as introduced in India, Benefit of GST,
Constitutional Provisions
SUPPLY UNDER GST
Concept and scope of Supply [Section 7 of CGST Act] , Composite and
Mixed Supplies [Section 8 of CGST Act]
2 Charge of GST CHARGE OF GST
Levy & Collection of CGST [Section 9 of the CGST Act], Composition
Levy [Section 10 of the CGST Act]
IGST ACT:- Interstate supply, Intra-state supply, Levy & Collection of
IGST [Section 5 of the IGST Act]
3 TIME AND Time of Supply - Time of Supply of Goods [Section 12], Time of Supply of
VALUE OF Services [Section 13]
SUPPLY Value of Supply - Value of Supply [Section 15], Valuation Rules

4 INPUT TAX INPUT TAX CREDIT - Eligibility and Conditions for taking Input
CREDIT & Tax Credit [Section 16], Apportionment of Credit[Section 17],
REGISTRATION Availability of Credit in Special Circumstances [Section 18]
REGISTRATION- Persons Liable for Registration under GST[Section
22], Compulsory Registration [Section 24], Procedure for Registration
[Sections 25, 26 & 27], Amendment of Registration [Section 28] ,
Cancellation of Registration [Sections 29]
5 TAX INVOICE, INVOICE UNDER GST:-Tax Invoice [Section 31], Credit and Debit
RETURN AND Notes [section 34], E-Way Bill.
PAYMENT OF RETRUN UNDER GST:- Types of Return, Details of Outward
TAX Supplies, Monthly Returns, Quarterly Returns.
PAYMENT OF TAX:- Electronic Cash Register, Electronic Credit
Ledger, Electronic Liability Register.
Suggested Readings:-
1) Bloomsbury: Goods & Services Tax Laws, Concepts & Input Analysis.
2) Taxmann:- GST Manual
3) GST Newsletter & GST Educational Series.
4) Bangar’s Beginner’s Guide to GST- Yongendra bangar & Vandana Bangar (Aadhya Publications)
Latest edition of text books may be used and whatever Amendments GOI is going to made in GST Act, the same
should be incorporated in the syllabus.
Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

26
Duration: 3 hrs. Marks: 70
Objective: The course aims to orient the learner toward entrepreneurship as a career option and creative thinking and
behavior.
Contents
UNIT TOPIC DETAILS
1 Introduction Meaning, elements, determinants and importance of entrepreneurship and
creative behaviour; Entrepreneurship and creative response to the society’
problems and at work; Dimensions of entrepreneurship: intrapreneurship,
technopreneurship, cultural entrepreneurship, international entrepreneurship,
netpreneurship, ecopreneurship and social entrepreneurship
2 Entrepreneurship Concept of business groups and role of business houses and family business
and Micro, Small in India; The contemporary role models in Indian business: their values,
and Medium business philosophy and behavioural orientations; Conflict in family
Enterprises business and its resolution
3 Public and private system of stimulation, support and sustainability of
entrepreneurship. Requirement, availability and access to finance, marketing
assistance, technology, and industrial accommodation, Role of
industries/entrepreneur’s associations and self-help groups, The concept,
role and functions of business incubators, angel investors, venture capital
and private equity fund.
4 Sources of business Significance of writing the business plan/ project proposal; Contents of
ideas and tests of business plan/ project proposal; Designing business processes, location,
feasibility layout, operation, planning & control; preparation of project report (various
aspects of the project report such as size of investment, nature of product,
market potential may be covered); Project submission/ presentation and
appraisal thereof by external agencies, such as financial/non-financial
institutions
5 Mobilising Mobilising resources for start-up. Accommodation and utilities; Preliminary
Resources contracts with the vendors, suppliers, bankers, principal customers; Contract
management: Basic start-up problems
Suggested Readings:-
1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.
2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
3. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya
Publishing House.
4. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
5. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi:
Prentice-Hall of India. ISBN-81-203-1690-8.
7. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.
8. S.S Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
9. K Ramachandran, Entrepreneurship Development, McGraw-Hill Education
10. SIDBI Reports on Small Scale Industries Sector.
11. Dr. G.K. Varshney, Fundamentals of Entrepreneurship, Sahitya Bhawan Publications.
Note: Latest edition of text books may be used.
Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

27
Generic Elective(GE)-1
Duration: 3 hrs. Marks: 70
Course Description:
This course highlights the basic features, characteristics and developmental issues of the Himachal Pradesh economy.
Course Outline

Unit Title
I. Features of Himachal Pradesh Economy
Resource endowment - Land, Water, Minerals, Forests, Demographic Trends, Human Development
Index. Trends in State income – Structural growth before and after reforms, Sources of State Finances.
Targets and Achievements of Plans and current year Budget.
II. Agriculture and Horticulture of Himachal Pradesh
Role of Agriculture and Horticulture in State Domestic Product Cropping pattern, Productivity and
yield of major crops, Agricultural marketing, Agricultural finance, Marginalization and Agricultural
Diversification in Himachal Pradesh. Trends in Fruit and vegetable Production and Productivity.
Critical evaluation of government policies on agriculture and horticulture sector.
III. Industrial and Power Sector of Himachal Pradesh
Trends and patterns in industrial growth, large scale and small scale industries of Himachal Pradesh,
Labour Welfare measures and skill development programmes. Trends in hydro power generation in
Himachal Pradesh. Environmental issues related to Industrialization and power projects in Himachal
Pradesh.
IV. Infrastructure and Tourism of Himachal Pradesh
Transport: road, rail and air. Banking, Housing, Social Welfare, Education and health programmes of
the State Government. Role of Tourism in the economic development of Himachal Pradesh.
Suggested Readings:

1. Economic Survey, Various Issues, Department of Economics and Statistics, GoHP.

2. Himachal Pradesh Development Report, Planning Commission. GoI.
3. Sharma, L.R. (1987), The Economy of Himachal Pradesh: Growth and Structure: a Study in Development
Performance, Mittal Publishing.
4. Ashok Kumar Tiwari, 2000, Infrastructure and economic development in Himachal Pradesh, Indus Publishing.
5. Y.S. Parmar, Years of Challenge and Growth, Rubicon Publishing House.
6. L.R. Sharma, (2005), Quality of Life in Himalayan Region, Indus Publishing.
7. Mian Goverdhan Singh, History, Culture and Economy of Himachal Pradesh, Minerva Book House
Note: Latest edition of text books may be used.
*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com.: Year III
Paper BC 3.5(a): CORPORATE TAX PLANNING
Duration: 3 hrs. Marks: 70
Objective: The course aims to provide Basic knowledge of corporate tax planning and its impact on decision-making.
Contents
UNIT TOPIC DETAILS
1 Introduction Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in
India; Types of companies; Residential status of companies and tax
incidence; Tax liability and minimum alternate tax; Tax on distributed
profits
2 Tax Planning-I Tax planning with reference to setting up of a new business: Locational
aspect, nature of business, form of organization;
Tax planning with reference to financial management decision - Capital
structure, dividend including deemed dividend and bonus shares.

3 Tax Planning-II Tax planning with reference to sale of scientific research assets
Tax planning with reference to specific management decisions - Make or
buy; own or lease; repair or replace.
Tax planning with reference to employees’ remuneration.
Tax planning with reference to receipt of insurance compensation.
Tax planning with reference to distribution of assets at the time of
liquidation.

28
4 Special Provisions Double taxation relief; Provisions regulating transfer pricing; Advance
relating to Non- rulings; Advance pricing agreement
Residents
5 Tax Planning with Amalgamation, Demerger, Slump sale, Conversion of sole proprietary
reference to concern/partnership firm into company, Conversion of company into LLP,
business Transfer of assets between holding and subsidiary
restructuring companies
Suggested Readings:-
1. Vinod K. Singhania and Monica Singhania, Corporate Tax Planning. Taxmann Publications Pvt.
Ltd., New Delhi.
2. Girish Ahuja and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law House, Delhi.
3. Shuklendra Acharya and M.G. Gurha. Tax Planning under Direct Taxes. Modern Law Publication, Allahabad.
4. D.P. Mittal, Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi.
5. IAS – 12 and AS – 22.
6. T.P. Ghosh, IFRS, Taxmann Publications Pvt. Ltd. New Delhi.
7. Mehrotra H.C. and Goyal S.P., Corporate Tax Planning & Management, Sahitya Bhawan Publications.
Journals
1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman, Taxmann Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter, Current Tax Reporter, Jodhpur
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

* The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.

Paper BC 3.5(b): BANKING AND INSURANCE

Duration: 3 hrs. Marks: 70
Objective: The course aims to impart knowledge about the basic principles of the banking and insurance.
Contents
UNIT TOPIC DETAILS
1 Introduction 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
2 Cheques and Paying Crossing and endorsement - meaning, definitions, types and rules of
Banker crossing. Duties, Statutory protection in due course, collecting bankers:
duties, statutory protection for holder in due course, Concept of negligence.

3 Banking Lending Principles of sound lending, Secured vs. unsecured advances, Types of
advances, Advances against various securities
4 Internet Banking Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-
payments, ATM Card/ Biometric card, Debit/Credit card, Smart card,
NEFT, RTGS, ECS (credit/debit), E-money, Electronic Purse, Digital Cash
5 Insurance 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, Types of insurance: Life and Non-life,

29
Re-insurance, Risk and return relationship, Need for coordination. Power,
functions and Role of IRDA, Online Insurance
Suggested Readings:-
1. Agarwal, O.P., Banking and Insurance, Himalaya Publishing House
2. Satyadevi, C., Financial Services Banking and Insurance, S.Chand
3. Suneja, H.R., Practical and Law of Banking, Himalya Publishing House
4. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons
5. Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill
6. Saxena, G.S; Legal Aspects of Banking Operations, Sultan Chand and Sons
7. Varshney, P.N., Banking Law and Practice, Sultan Chand and Sons
8. Jyotsna Sethi and Nishwan Bhatia, Elements of Banking and Insurance, PHI Learning
9. Varshney, G.K., Banking Law and Practice, Sahitya Bhawan Publications.
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

Questions Coverage Q& to be Marks
Answers attempted
A 2 Unit- I Essay type 1 14 14
B 2 Unit- II Essay type 1 14 14
C 2 Unit- III Essay type 1 14 14
D 2 Unit- IV Essay type 1 14 14
E 2 Unit-V Essay type 1 14 14
Total 70
*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
Paper BC 3.5 (c): MANAGEMENT ACCOUNTING
Duration: 3 hrs. Marks: 70
Objective: The course aims to impart the students, knowledge about the use of financial, cost and other data for the
purpose of managerial planning, control and decision making.
Contents
UNIT TOPIC DETAILS
1 Introduction and Meaning, Objectives, Nature and Scope of management accounting,
Contemporary Difference between cost accounting and management accounting, Cost
Issues control and Cost reduction, Cost management.
Financial Statement Analysis – Common Size Statement, Comparative
Statements, Trend Analysis and Ratio Analysis.
2 Marginal Costing Absorption versus Variable Costing: Distinctive features and income
determination. Cost-Volume-Profit Analysis, Profit / Volume ratio. Break-
even analysis-algebraic and graphic methods. Angle of incidence, margin of
safety, Key factor, determination of cost indifference point.
3 Decision Making Steps in Decision Making Process, Concept of Relevant Costs and Benefits,
Various short term decision making situations – profitable product mix,
Acceptance or Rejection of special/ export offers, Make or buy, Addition or
Elimination of a product line, sell or process further, operate or shut down.
Pricing Decisions: Major factors influencing pricing decisions, various
methods of pricing.
4 Budgetary Control Budgeting and Budgetary Control: Concept of budget, budgeting and
budgetary control, objectives, merits, and limitations. Budget administration.
Functional budgets. Fixed and flexible budgets. Zero base budgeting.
Programme and performance budgeting.
Responsibility Accounting- Concepts and Significance.

5 Standard Costing Standard Costing and Variance Analysis: Meaning of standard cost and
standard costing, advantages, limitations and applications. Variance
Analysis – material, labour, overheads and sales variances. Disposition of
Variances, Control Ratios.
Suggested Readings:-

30
1. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg. Introduction to Management Accounting
, Pearson Education.
2. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young. Management Accounting. Dorling
Kindersley(India) Pvt. Ltd.
3. Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi.
4. Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill.
5. Goel, Rajiv, Management Accounting. International Book House,
6. Arora, M.N. Management Accounting . Vikas Publishing House, New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. Management Accounting. Shree Mahavir Book Depot, New Delhi.
8. Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and Practice. Pinnacle Publishing House.
9. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education
10. H.V. Jhamb, Fundamentals of Management Accounting, Ane Books Pvt. Ltd.
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com III Year

Paper BC 3.5(d): COMPUTERISED ACCOUNTING SYSTEM

Duration: 3 hrs. Marks: 50
Objective: The course aims to enhance the skills needed for computerized accounting system and to enable the students
to develop simple accounting applications.
Contents:-
UNIT TOPIC DETAILS
1 Designing Designing Computerised Accounting System using a DBMS Package
Computerised Creating a voucher entry Form, Preparing ledgers with SQL, Form, and
Accounting System Report Preparing Trial Balance with SQL and Report
2 Computerised Taxation: TDS, GST, Auditing in Computerized Accounting system:
Accounting: Using Statutory Audit, Voucher verification, Verification of related party
Generic Software transaction, CAAT: Various Tools
3 Designing Designing Supplier and customers System for Accounting using Form,
Accounting Support Query, Module, and Report; Designing Payroll System for Accounting using
System Form, Query, Module, and Report
Note:
1. The General Purpose Software referred in this course will be notified by the University Departments every three years.
If the specific features, referred in the detailed course above, is not available in that software, to that extent it will be
deemed to have been modified.
3. Teaching arrangements need to be made in the computer Lab
Suggested Readings: The suggested readings and guidelines shall be notified by the university department at least once
in three years based on the selected software.
Note: Paper setting Scheme for End Year Examination (50 marks)

Part Section No. Of Syllabus Nature of Questions Marks Max.

Questions Coverage Q& to be Marks
Answers attempted
A 1 14 Complete Objective 14 1 each 14
(MCQ)

31
B - 2 Unit- I 1 12 12
C - 2 Unit- II 1 12 12
D - 2 Unit- III 1 12 12
Total 50
Practical (5 Marks for Viva, 10 for Practical and 5 for work book) 20
Examination
Total 70
*The end year exam will be of 50 marks for theory paper,20 marks for practical and 30 marks for internal
assessment based on the assignments.
B.Com : Year III

Paper BC 3.6(a): INTERNATIONAL BUSINESS

Duration: 3 hrs. Marks: 70
Objective: The objective of the course is to familiarize the students with the concepts, importance and dynamics of
international business and India’s involvement with global business. The course also seeks to provide theoretical
foundations of international business to the extent these are relevant to the global business operations and developments.
Contents:-
UNIT TOPIC DETAILS
1 Introduction to A) Introduction to International Business: Globalisation and its importance
International in world economy; Impact of globalization; International business vs.
Business and domestic business: Complexities of international business; Modes of entry
International into international business.
Business B) International Business Environment: National and foreign environments
Environment and their components - economic, cultural and political-legal environments
2 Theories of a) Theories of International Trade – an overview ( Classical Theories,
International Trade Product Life Cycle theory, Theory of National Competitive Advantage);
and International Commercial Policy Instruments - tariff and nontariff measures – difference
Organisations and in Impact on trade, types of tariff and non tariff barriers ( Subsidy, Quota
Arrangements and Embargo in detail) ; Balance of payment account and its components.
b) International Organizations and Arrangements: WTO – Its objectives,
principles, organizational structure and functioning; An overview of other
organizations – UNCTAD,; Commodity and other trading agreements
(OPEC).
3 Regional Economic a. Regional Economic Co-operation: Forms of regional groupings;
Co-operation and Integration efforts among countries in Europe, North America and Asia
International (NAFTA, EU , ASEAN and SAARC) .
Financial b. International Financial Environment: International financial system and
Environment institutions (IMF and World Bank – Objectives and Functions) ; Foreign
exchange markets and risk management; Foreign investments - types and
flows; Foreign investment in Indian perspective
4 Organisational a. Organisational structure for international business operations;
Structure for International business negotiations.
International b. Developments and Issues in International Business: Outsourcing and its
Business Operations potentials for India; Role of IT in international business; International
and Developments business and ecological considerations.
and Issues in
International
Business
5 Foreign Trade a. Foreign Trade Promotion Measures and Organizations in India; Special
Promotion economic zones (SEZs) and export oriented units (EOUs), ; Measures for
Measures and promoting foreign investments into and from India; Indian joint ventures
Financing of and acquisitions abroad.
Foreign Trade and b. Financing of foreign trade and payment terms – sources of trade finance (
Payment Terms Banks, factoring, forfaiting, Banker’s Acceptance and Corporate Guarantee)
and forms of payment (Cash in advance, Letter of Credit, Documentary
Collection, Open Account)
Suggested Readings:-
1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw Hill Education
2. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business. Pearson Education 3. Johnson,
Derbe., and Colin Turner. International Business - Themes & Issues in the Modern Global Economy. London: Roultedge.

32
4. Sumati Varma, International Business, Pearson Education.
5. Cherunilam, Francis. International Business: Text and Cases. PHI Learning
6. Michael R. Czinkota. et al. International Business. Fortforth: The Dryden Press.
7. Bennett, Roger. International Business. Pearson Education.
8. Peng and Srivastav, Global Business, Cengage Learning
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

Questions Coverage Q& to be Marks
Answers attempted
A 2 Unit- I Essay type 1 14 14
B 2 Unit- II Essay type 1 14 14
c 2 Unit- III Essay type 1 14 14
D 2 Unit- IV Essay type 1 14 14
E 2 Unit-V Essay type 1 14 14
Total 70
*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
B.Com: Year III
Paper BC 3.6(b): OFFICE MANAGEMENT AND SECRETARIAL PRACTICE
Duration: 3 hrs. Marks: 70
Objective: The purpose of this course is to familiarize the students with the activities in a modern office. Smooth
functioning of any organization depends upon the way various activities are organized, facilities provided to the staff
working in the office, the working environment and the tools and equipments used in office.
Contents:
UNIT TOPIC DETAILS
1 Office and Office Office and Office Management: Meaning of office. Functions of office –
Management primary and administrative management functions, importance of office,
duties of the office manager, his qualities and essential qualifications.
Filing and Indexing: Filing and Indexing – Its meaning and importance,
essentials of good filing, centralized vs. decentralized filing, system of
classification, methods of filing and filing equipment, Weeding of old
records, meaning and need for indexing, various types of indexing.
2 Mail and Mailing Mail and Mailing Procedures: Mailing Procedures – meaning and
Procedure, Forms importance of mail, centralization of mail handling work, its advantages,
and Stationery room equipment and accessories, sorting tables and rack, letter opener, time
and date stamps, postal franking machine, addressing machine, mailing
scales, mailing through post, courier, email, appending files with email.
Inward and outward mail – receiving, sorting, opening, recording, making,
distributing, folding of letters sent, maintenance of peon book, dispatching,
courier services, central receipt and dispatch.
Forms and Stationery: Office Forms – introduction, meaning, importance
of forms, advantages of using forms, disadvantages of using forms, type of
forms, factors affecting forms design, principles of form design, form
control. Stationery – introduction, types of stationery used in offices,
importance of managing stationery, selection of stationery, essential
requirements for a good system of dealing with stationery, purchasing
principles, purchase procedure, standardization of stationery.
3 Modern Office Modern Office Equipments: Modern Office Equipment – Introduction,
Equipments meaning and Importance of office automation, objectives of office
mechanization, advantages, disadvantages, factors determining office
mechanization. Kind of office machines: personal computers, photocopier,
fax, telephone, telephone answering machine, dictating machines, Audio
Visual Aids.
Budget: Budget - Annual, revised and estimated. Recurring and non-
recurring heads of expenditure
Audit: Audit process- Vouching, verification and valuation (in brief).
Consumables/ Stock register and Asset register. Procedure for disposal of

33
records and assets.

4 Banking Facilities Banking facilities: Types of accounts. Passbook and cheque book. Other
forms used in banks. ATM and money transfer. Abbreviations/Terms used
in Offices: Explanation of abbreviations/terms used in offices in day-to-day
work, Modes of Payment: Types of payments handled such as postal orders,
Cheque (crossed/uncrossed), post-dated and pre-dated Cheques, stale
Cheque, dishonoured Cheque.
5 Role of Secretary Definition; Appointment; Duties and Responsibilities of a Personal
Secretary; Qualifications for appointment as Personal Secretary. Modern
technology and office communication, email, voice mail, internet,
multimedia, scanner, video-conferencing, web-casting. Agenda and Minutes
of Meeting. Drafting, fax-messages, email. Maintenance of appointment
diary.
Suggested Readings:-
1. Bhatia, R.C. Principles of Office Management, Lotus Press, New Delhi.
2. Leffingwell and Robbinson: Text book of Office Management, Tata McGraw-Hill.
3. Terry, George R: Office Management and Control.
4. Ghosh, Evam Aggarwal: Karyalaya Prabandh, Sultan Chand & Sons.
5. Duggal, B: Office Management and Commercial Correspondence, Kitab Mahal.
6. Dr. I.M. Sahai, Modern Office Management, Sahitya Bhawan Publications.
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

3 Approaches to Introductions to Fundamental Analysis, Technical Analysis and Efficient

Equity Analysis Market Hypothesis, dividend capitalisation models, and price-earnings
multiple approach to equity valuation.

4 Portfolio Analysis Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds;
and Financial Introduction to Financial Derivatives; Financial Derivatives Markets in India
Analysis

34
5 Investor Protection Role of SEBI and stock exchanges in investor protection; Investor
grievances and their redressal system, insider trading, investors’ awareness
and activism
Suggested Readings:-
1. C.P. Jones, Investments Analysis and Management, Wiley, 8th ed.
2. Prasanna Chandra, Investment Analysis and Portfolio Management, McGraw Hill Education
3. R.P. Rustogi, Fundamentals of Investment, Sultan Chand & Sons, New Delhi.
4. N.D. Vohra and B.R. Bagri, Futures and Options, McGraw Hill Education
5. Mayo, An Introduction to Investment, Cengage Learning
6. Bhullar Pritpal Singh, Fundamentals of Investment, Kalyani Publishers.
7. Spectrum Investment Management.
8. Investment Management by V.K. Publications.
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

Objective: This paper seeks to familiarize the students with of their rights as a consumer, the social framework of
consumer rights and legal framework of protecting consumer rights. It also provides an understanding of the procedure of
redress of consumer complaints, and the role of different agencies in establishing product and service standards. The
student should be able to comprehend the business firms’ interface with consumers and the consumer related regulatory
and business environment.
Contents:
UNIT TOPIC DETAILS
1 Conceptual Consumer and Markets: Concept of Consumer, Nature of markets-
Framework Liberalization and Globalisation of markets with special reference to Indian
Consumer markets, E- Commerce with reference to Indian Market, Concept
of Price in Retail and Wholesale, Maximum Retail Price (MRP), Fair Price,
GST, labelling and packaging along with relevant laws, Legal metrology.
Experiencing and Voicing Dissatisfaction: Consumer Buying Process,
Consumer Satisfaction/dissatisfaction-Grievances complaint, Consumer
Complaining Behaviour: Alternatives available to Dissatisfied Consumers;
Complaint handling Process: ISO 10000 Suit
2 Consumer Objectives and Basic Concepts: Consumer rights and UN Guidelines on
Protection Laws In Consumer Protection, Consumer goods, defect in goods, spurious goods and
India services, service, deficiency in service, unfair trade practice, restrictive trade
practice.
Organizational set-up under the Consumer Protection Act: Advisory
Bodies: Consumer Protection Councils at the Central, State and District
Levels, Adjudicatory Bodies: District Forums, State Commissions, National
Commission: Their Composition, Powers, and Jurisdiction (Pecuniary and
Territorial), Role of Supreme Court under the CPA with important case law.
3 Grievance Redressal Who can file a complaint? Grounds of filing a complaint; Limitation period;
Mechanism under Procedure for filing and hearing of a complaint; Disposal of cases,
the Consumer Relief/Remedy available; Temporary Injunction, Enforcement of order,
Protection Law Appeal, frivolous and vexatious complaints; Offences and penalties.
Leading Cases decided under Consumer Protection Law by Supreme

35
Court/ National Commission: Medical Negligence; Banking; Insurance;
Housing & Real Estate; Electricity and Telecom Services; Education;
Defective Product; Unfair Trade Practice.

4 Role of Industry i. Banking: RBI and Banking Ombudsman

Regulators in ii. Insurance: IRDA and Insurance Ombudsman
Consumer iii. Telecommunication: TRAI
Protection iv. Food Products: FSSAI
v. Electricity Supply: Electricity Regulatory Commission
vi.Real Estate Regulatory Authority
5 Contemporary Consumer Movement in India:; Evolution of Consumer Movement in
Issues in Consumer India. Formation of consumer organizations and their role in consumer
Affairs protection, Misleading advertisements, National Consumer Helpline,
Comparative Product Testing, Sustainable Consumption and Energy ratings.
Quality and Standardization: Voluntary and Mandatory standards; Role of
BIS, Indian Standards Mark (ISI), Ag-mark, Hallmarking, Licensing and
Surveillance; Role of International Standards: ISO: An overview.
Suggested Readings:-
1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. Consumer Affairs” (2007) Delhi University
Publication.
2. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th ed. Bharat Law House, Delhi, or latest edition.
3. Girimaji, Pushpa (2002). Consumer Right for Everyone Penguin Books.
4. Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace Jovanovich, Inc.
5. Sharma, Deepa (2011).Consumer Protection and Grievance-Redress in India: A Study of Insurance Industry (LAP
LAMBERT Academic Publishing GmbH & Co.KG, Saarbrucken, Germany.
6. Rajyalaxmi Rao, Consumer is King, Universal Law Publishing Company.
7. Choduahry Ram Naresh Prasad (2005) Deep & Deep Publications.
8 . Empowering Consumers e-book, www.consumeraffairs.nic.in
9. e-book, www.bis.org
10. The Consumer Protection Act, 1986 and its later versions.
11. G. Ganeshan & M. Sumathy, Globalization and Consumerism: Issues & Challenges, Regal Publications.
Note: Latest edition of text books may be used.
Articles:-
1. Verma, D. P. S. (2007). Developments in Consumer Protection in India: Challenges and Tasks Ahead in JS Panwar, et
al. (Eds) Consumerism in India, RBS Publishers Jaipur
2. Verma, D.P.S. (2002). Regulating Misleading Advertisements, Legal Provisions and Institutional Framework. Vikalpa.
Vol. 26. No. 2. pp. 51-57.
3. Ralph L. Day and Laird E. Landon, Jr. (1997). Towards a Theory of Consumer Complaining Behaviour. Ag
Woodside, et al. (eds.). Consumer and Industrial Buying Behaviour. New York; North Holland pp. 425-37.
4. George, S. Day and A. Aaker (1970). A Guide to consumerism. Journal of Marketing. Vol. 34. pp 12-19. 5. Sharma,
Deepa (2003).New measures for Consumer Protection in India. The Indian Journal of Commerce. Vol.56. No.4. pp. 96-
106
6. Sharma, Deepa (2011).Consumer Grievance Redress by Insurance Ombudsman. BIMAQUEST.Vol.11. pp.29-47.
7. Consumer Protection by V.K. Publications.
8. Consumer Protection by Kalyani Publishers.
Periodicals:- 1. Consumer Protection Judgments (CPJ) (Relevant cases reported in various issues)
2. Recent issues of magazines: Insight, published by CERC, Ahmedabad ‘Consumer Voice’, Published by VOICE
Society , New Delhi.
3. Upbhokta Jagran, Ministry of Consumer Affairs, Govt, of India.
Websites:
www.ncdrc.nic.in
www.fcamin.nic.in
www.consumeraffairs.nic.in
www.iso.org.in
www.bis.org
Note: Paper setting Scheme for End Year Examination (70 marks)
Part No. Of Syllabus Nature of Questions Marks Max.
Questions Coverage Q& to be Marks
Answers attempted
A 2 Unit- I Essay type 1 14 14

36
B 2 Unit- II Essay type 1 14 14
c 2 Unit- III Essay type 1 14 14
D 2 Unit- IV Essay type 1 14 14
E 2 Unit-V Essay type 1 14 14
Total 70
*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.
Paper BC 3.7 : PERSONAL SELLING AND SALESMANSHIP
Duration: 3 hrs. Marks: 70
Objective: The purpose of this course is to familiarize the students with the fundamentals of personal selling and the
selling process. They will be able to understand selling as a career and what it takes to be a successful salesman.
Contents:
UNIT TOPIC DETAILS
1 Introduction to Nature and importance of personal selling, myths of selling, Difference
Personal Selling between Personal Selling, Salesmanship and Sales Management,
Characteristics of a good salesman, types of selling situations, types of
salespersons, Career opportunities in selling, Measures for making selling an
attractive career.
2 Buying Motives Buying Motives: Concept of motivation, Maslow’s theory of need
hierarchy; Dynamic nature of motivation; Buying motives and their uses in
personal selling.
3 Selling Process Selling Process: Prospecting and qualifying; Pre-approach; Approach;
Presentation and demonstration; handling of objections; Closing the sale;
Post sales activities.

4 Sales Reports Sales Reports: reports and documents; sales manual, Order Book, Cash
Memo; Tour Diary, Daily and Periodical Reports; Ethical aspects of Selling
5 Personal Selling and AIDA Model of selling, Distribution Networks relationship, Advertisement
Merchandising and Personal Selling.
Suggested Readings:-
1. Spiro, Stanton, and Rich, Management of the Sales force, McGraw Hill.
2. Rusell, F. A. Beach and Richard H. Buskirk, Selling: Principles and Practices, McGraw Hill
3. Futrell, Charles, Sales Management: Behaviour, Practices and Cases, The Dryden Press.
4. Still, Richard R., Edward W. Cundiff and Norman A. P. Govoni, Sales Management: Decision Strategies and Cases,
Prentice Hall of India Ltd., New Delhi,
5. Johnson, Kurtz and Schueing, Sales Management, McGraw Hill
6. Pedesson, Charles A. Wright, Milburn d. And Weitz, Barton A., Selling: Principles and Methods, Richard, Irvin
7. Kapoor Neeru, Advertising and personal Selling, Pinnacle, New Delhi.
Note: Latest edition of text books may be used.

Note: Paper setting Scheme for End Year Examination (70 marks)

Part No. Of Syllabus Nature of Questions Marks Max.

Paper ECONA 314: INDIAN ECONOMY

Generic Elective (GE)-2
Duration: 3 hrs. Marks: 70
Course Description

37
This course is designed to enable students to have in-depth knowledge of various problems and issues faced by Indian
Economy. The course will concentrate on both the achievements and the issues of the economy.
Course Outline
Unit Title
I. Understanding the Indian Economy
Impact of colonization on Indian Economy. Post-Independence Economy; Planning for the economy
– objectives, strategy and achievements (Plan wise details to be excluded). State of the Economy in
1991. Features of the Economic Reforms and Structural Adjustment Programme: Liberalization,
Privatization and Globalization. Appraisal of Economic Reform Programme. Relevance of planning
in the context of globalization, Objectives and Functions of NITI Aayog.
II. Problems Faced by Indian Economy
Poverty: definition and estimate, poverty line, poverty alleviation programs. Inequality: income and
regional inequality – causes and corrective measures. Unemployment: concepts, measurement, types,
causes and remedies.
Food problem and food security, Role of Public Distribution System (PDS) in India. Direct Cash
Transfer Scheme of Government.
III. Agriculture in India
Pattern of Growth of Indian Agriculture since 1950; Land Reforms, Green Revolution, Agricultural
Production, Productivity.
Factors Influencing Agricultural Development: Marginalization, Labour, Marketing and Finance.
Issues and challenges in agricultural credit and subsidy. Deceleration in the 1990s – Causes and
Future Challenges.
Economic Liberalization and Emerging Trends in Indian Agriculture. New Agricultural Policy (In
the context of liberalization.)
IV. Industries in India
Role of Industry in Economic Development. Pattern of Industrialization, Industrial development
during the plan period. Role, Growth and Problems of Cottage, small scale and Medium scale
industries in India.
Industrial Policy: 1948, 1956 and 1991 and Recent Developments. Impact of New Industrial Policy
on Industrial Sector.
Suggested Readings:
1. U. Kapila (2010):Indian economy since Independence. Academic Foundation, New Delhi
2. S. Chakraborty (): Development Planning: The Indian Experience. Clarendon Press.
3. Jalan Bimal 1992, The Indian Economy - Problems and Prospects.
4. A. Panagariya (2008): India: the Emerging Giant, Oxford University Press, New York
5. S. Acharya and R. Mohan (Eds.) (2010): India‟s Economy: Performance and Challenges, Oxford University Press,
New Delhi.
6. I. J. Ahluwalia and I. M. D. Little (Eds.) (1998): India‟s Economic Reforms and Development: Essays for Manmohan
Singh, Oxford University Press, New Delhi.
Note: Latest edition of text books may be used.

*The end year exam will be of 70 marks for theory paper and 30 marks for internal assessment based on the
assignments.

 Duration of the Programme: Duration of the Programme: 3(Three) Years

 Faculty and Support Staff requirement:
1. Prof. Kuldeep Kumar 2. Prof. Kulwant Singh Pathania
Beside above, the University has experienced faculties in the Department of Commerce, University Business
School and University College of Business Studies, HPU. The students who are admitted in these courses also
get help from these faculty members. PCPs are conducted with the support of these experienced faculty
members. Resource persons for the Study Centres to conduct PCP in this course are selected from the University
to maintain the quality of the education.

2. One Section Officer and two staff members (Clerks) have given responsibility of B Com section in ICDEOL.
Apart from this, one coordinator, one clerk and one helper have been appointed by the University at each
Learning Support Centres for their smooth functioning.

 Instructional Delivery Mechanism

The Bachelor in Commerce programme is conducted through ICDEOL and different Programme Centres also known as
Study Centres, where students are helped and guided by the Programme In charge/Coordinator, and Counsellors etc. The

38
Bachelor in Commerce programme is based on self-learning print material, assignments, counselling sessions etc.
ICDEOL follows the following Instructional Delivery Mechanism:
 Self Learning Material (SLM): The printed material of the programme in the form of Self Learning Material is
supplied to the students during their enrolment to the course.
 Personal Contact Programme: Personal contacts Programmes (PCP) are conducted well in advance in each
semester. Students utilize this facility fully and go for examinations well prepared. As a very important strategy
of face to face classroom teaching, the interactions during Personal Contact Programmes benefit the students
immensely. Virtual classes are also organized from time to time for the benefits of the students/learners. In
addition to above, online queries of the students are seriously taken up and responses are sent online to their
satisfaction.
 Individual Counseling and Guidance: The students can visit the Directorate and seek individual guidance and
counseling from the concerned coordinators/Faculties. Besides, students can seek guidance from the counselors
engaged by the Directorate for this purpose at study centres.

vi) Procedure for Admissions, curriculum transaction and Evaluation

i) Procedure for Admissions:

 Admission Criteria: The admissions to B Com course will be made through Online Admission Process. The
information regarding the admission process, fee structure, minimum eligibility, fee concession for the students
with disabilities is provided to the candidates through national and local dailies, ICDEOL websites and hand
book of information. The admissions to this course will be made solely on the basis of qualifying marks in 10+2
level..
 Intake: No Limit
 Minimum Eligibility:
Admission to B.Com. Ist year shall be open to a person who has passed +2 examination of a Board/University
established by law in India with Maths/Economics as compulsory subjects at +2 stage.
OR
Senior Secondary School Certificate Examination (Class XII) of the Central Board of Secondary Education,
New Delhi or an examination recognised as equivalent thereto with Maths/ Economics as compulsory subject.
The aggregate marks required will be determined on the basis of one language and three other pass elective
subjects.
OR
Pre-University examination (two years after ten-year schooling) with Maths/ Economics as a compulsory
subject of an Indian University/Board recognised by the H.P. University.
OR
Intermediate examination with Maths/Economics as a compulsory subject of an Indian University/Board or an
examination equivalent thereto or Indian School Certificate Examination (Class XII) with Maths and Economics
as compulsory subjects of the Council of Indian School Certificate Examination, New Delhi.
OR
Any examination of a University/Board College or School of a foreign country recognised as equivalent with
Maths/Economics as a compulsory subject for the above purpose by the Vice-Chancellor/Equivalence
Committee either of its own or on the recommendation of the Association of Indian Universities.
Please Note: A student who has compartment / re-appear in lower examinations will not be admitted to B.Com.
Fee Structure:
Course/Class Fee for Students passing Fee for Students already Fee for student coming
from H.P Board & to be registered with H.P from other university /
registered with H.P University Board & not regd. With
University H.P University
B. Com. I (Annual) Rs.5600/- Rs. 5400/- Rs. 5650/-
 Financial Assistance:
As per order of the Hon'ble High Court, the student with special needs with more than 40% disability admitted
to any course of study running in the H. P. University, Shimla -5 will not be charged any fee.
ii) Curriculum Transaction – The curriculum will be transacted in blended mode i.e. in the form of self-
instructional material & through contact sessions (PCP’s). The instructions are imparted mainly through Lecture
method during the Personal Contact Programme. We also make use of smart class room. The printed study
material is sent to the students by post. Efforts are afoot to provide the study material in soft copies and also
through email to the learners and to provide them the facility to download the study material from the website.
Academic Calendar (Tentative)
Month Activities

39
Dec/Jan Preparation and publishing of Prospectus for Jan Batch
June/July Preparation and publishing of Prospectus for Jan Batch
Jan admissions for Jan Batch
July/August admissions for July Batch
April/May 1st Phase of PCPs(1st,2nd and 3rd year) (07Days for each year) for Jan
Batch
September/October 1st Phase of PCPs(1st,2nd and 3rd year) (07Days for each year) for July
Batch
Oct/Nov Examinations of 1st , 2nd and 3rd Year as per H. P. University Schedule
for Jan Batch
March/April Examinations of 1st , 2nd and 3rd Year as per H. P. University Schedule
for July Batch
January/Feb Vacations as per H.P. University schedule.
 Policy for Evaluation of learner progress along with method and tools:
The University conducts Term-End Examinations once a year in the month of March. To be eligible to appear in the term
end examination in any course, you are required to fulfil the following conditions:
 You should have opted and pursued the prescribed course
 You should have submitted the examination form in time
 Two system of evaluation will be followed for this programme.
 Assignments/ Practical:
 Assignments constitute the continuous evaluations system. The submission of assignments is compulsory.
Assignments of a course carry approx. 30% weightage while about 70% weightage is given to the Term end
Examination.
 Term-end examination:
Term-end examination is another component of the evaluation system. The term-end examination carries about 70%
weightage in each theory paper.
The internal assessment is based on theory assignments in each course, which, carry 30 marks respectively.
Note: In those courses where practical is compulsory Term End Examination will of 50 marks, Practical 20 marks and
assignments 30 marks.

(vii) Requirements of the Laboratory Support and Library Resources:

In the present syllabus of B Com there are no courses which include laboratory support. Further, ICDEOL has been
equipped with modern smart class rooms, well furnished computer labs along with its own well-equipped library with
approx 30,000 books including volumes of periodicals and reference books, journals including Commerce books.

(viii) Cost Estimate of the Programme and the Provisions:

Sr. Type of Head Expenditure Expenditure Proposed Cost

(Session 2018-2019) (Session 2019-2020) Estimation (Hike
@10%)
1. Programme Development
i. Development and Printing 237029/- ((B Com 15691/- (B Com only) 260731/- (B Com only)
Cost of Self Learning Material only)
ii. Purchase of Books for Library 1,43,77/- (For all 1,81959/- (For all 2,00155/- (For all
Courses) Courses) Courses)
iii. Stationary 47,497/- (For all 1,91,479/- (For all 2,10,627/- (For all
Courses) Courses) Courses)
2. Delivery
i. Advertisement 5,55,479/- (For all 30,38,012/- (For all 33,41,813/- (For all
Courses) Courses) Courses)
ii. Telegram & Postage Charges 14,72,121/- (For all 13,78,641/- (For all 15,16505/- (For all
of Self Learning Material Courses) Courses) Courses)
iii. Expenditure on the Conduct of 18500/- (B Com 50402/- /- (B Com 55442/- /- (B Com only)
PCP only) only)
3. Maintenance
i. Maintenance and Repairs of 6254/- (For all Nil 6879/- (For all Courses)
Laboratory Computers & Courses)
Smart Classrooms

40
(ix) Quality Assurance Mechanism and Expected Program Outcomes:

H P University has an IQAC with the following objectives:

 To build and ensure a quality culture, appropriate structure and processes with enough flexibility to meet the
diverse needs of the stakeholders at the University.
 Meant for planning, guiding and monitoring quality assurance (QA) and quality enhancement (QE) activities of
the University.
 To channelize and systemize the efforts and measures of the university towards academic excellence.
 The IQAC submits the annual quality assurance report of the university duly approved by statutory bodies of
the university to NAAC regularly.

The ICDEOL has created its own Centre for Internal Quality Assurance (CIQA) in accordance with the UGC ODL
regulations given from time to time whose objective is to develop and put in place a comprehensive and dynamic
internal quality assurance system to provide high quality programmes of higher education. The functions of the
CIQA are in the line with the UGC ODL Regulations.
From the beginning, i.e. even from the Pre-admission phase the students will be taken care in terms of guidance by
our academic and administrative members. At the most, care and support will be provided during the study period.
Before and after examination proper guidance and counselling will be provided. The feedback from students on
teaching will also be collected every semester using appropriate feedback formats. In order to monitor the
effectiveness of the programme the experience with the curriculum will be collected based on the discussion along
with students and teachers.

Expected programme outcomes: Through this programme the necessary conceptual, entrepreneurial and analytical
skills of the students will be developed for handling modern and technical business operations at both national and
international levels. The programme produces the quality resources such as evaluators, counsellors, facilitators, trainers,
skilled Professionals, entrepreneurs and managers to perform their functions efficiently at their work place through new
knowledge, with the use of ICT and to maintain continuous improvement in their day to day work, who will contribute
towards social and national welfare.

The PPR is prepared by the following faculty members of the Department of Commerce (ICDEOL) under the guidance
of Director, ICDEOL, H.P. University, Shimla.

AEDP ROM Syllabus SEP
No ratings yet
AEDP ROM Syllabus SEP
29 pages
Delhi University - BMS Syllabus PDF
No ratings yet
Delhi University - BMS Syllabus PDF
72 pages
Bcom Hons Syllabus PDF
No ratings yet
Bcom Hons Syllabus PDF
86 pages
Sem I & II As Per Nep 2020 Syllabus
No ratings yet
Sem I & II As Per Nep 2020 Syllabus
110 pages
Calicut University Bcom Syllabus
No ratings yet
Calicut University Bcom Syllabus
57 pages
1.3.1 Syllabus and Info
No ratings yet
1.3.1 Syllabus and Info
704 pages
BA - Prog - Office & Sec - Practices - LOCF
No ratings yet
BA - Prog - Office & Sec - Practices - LOCF
36 pages
Circular Accountancy
No ratings yet
Circular Accountancy
142 pages
Final PPR M - Com
No ratings yet
Final PPR M - Com
102 pages
SEP - B. Com Syllabus
No ratings yet
SEP - B. Com Syllabus
33 pages
BCOM Wef 2024-25
No ratings yet
BCOM Wef 2024-25
137 pages
SYBMS Syllabus
No ratings yet
SYBMS Syllabus
122 pages
Introductory 2024-27
No ratings yet
Introductory 2024-27
88 pages
Programme Guide
No ratings yet
Programme Guide
91 pages
TYBCOM Syllabus
No ratings yet
TYBCOM Syllabus
75 pages
2 Commerce BCom2018
No ratings yet
2 Commerce BCom2018
56 pages
NEP Sybcom Syllabus Final As On 10th June 1 1
No ratings yet
NEP Sybcom Syllabus Final As On 10th June 1 1
83 pages
Syllabus of I II SEMESTER
No ratings yet
Syllabus of I II SEMESTER
25 pages
BCom AAT Syllabus 2021 22
No ratings yet
BCom AAT Syllabus 2021 22
251 pages
Syllabus 2B 2024-25
No ratings yet
Syllabus 2B 2024-25
137 pages
BCOMwef2024 25 200125
No ratings yet
BCOMwef2024 25 200125
137 pages
Bcom Bos
No ratings yet
Bcom Bos
61 pages
Advertising, University of Delhi
No ratings yet
Advertising, University of Delhi
25 pages
Introductory 2023-26 RAS (2) 2
No ratings yet
Introductory 2023-26 RAS (2) 2
82 pages
Bcom Hons Syllabus
No ratings yet
Bcom Hons Syllabus
62 pages
9 PPR Ba Commerce
No ratings yet
9 PPR Ba Commerce
36 pages
COURSE LEARNING OBJECTIVES - Commerce
No ratings yet
COURSE LEARNING OBJECTIVES - Commerce
41 pages
Bcom General
No ratings yet
Bcom General
35 pages
Hons
No ratings yet
Hons
145 pages
19 31 July Final B.Com SYLLABUS
No ratings yet
19 31 July Final B.Com SYLLABUS
105 pages
B. Com. (Hons.) : Syllabus
No ratings yet
B. Com. (Hons.) : Syllabus
49 pages
Programme Project Report (PPR) For Bachelor of Computer Applications (BCA)
No ratings yet
Programme Project Report (PPR) For Bachelor of Computer Applications (BCA)
39 pages
Syallbus
No ratings yet
Syallbus
25 pages
Syllabus-2023-Sem III and Sem IV - Docx. - 22052023
No ratings yet
Syllabus-2023-Sem III and Sem IV - Docx. - 22052023
58 pages
Screenshot 2024-04-18 at 10.17.09 PM
No ratings yet
Screenshot 2024-04-18 at 10.17.09 PM
50 pages
Hunduja - Principles of Investment
No ratings yet
Hunduja - Principles of Investment
66 pages
B. Com CBCS Syallabi Hons. 13.06.18
No ratings yet
B. Com CBCS Syallabi Hons. 13.06.18
55 pages
Programme Project Report (PPR) For Bachelor of Business Administration
No ratings yet
Programme Project Report (PPR) For Bachelor of Business Administration
41 pages
Syllabus (For CBCS) : School of Studies in Commerce
No ratings yet
Syllabus (For CBCS) : School of Studies in Commerce
34 pages
2022 BCom Syllabus
No ratings yet
2022 BCom Syllabus
37 pages
B A Vocational Studies Small and Medium Enterprises
No ratings yet
B A Vocational Studies Small and Medium Enterprises
38 pages
Bba Syllabus 2023 24
No ratings yet
Bba Syllabus 2023 24
84 pages
Programme Project Report (PPR) : Bachelor of Commerce
No ratings yet
Programme Project Report (PPR) : Bachelor of Commerce
44 pages
Scheme of Examination & Syllabi of Bachelor of Commerce: (Honours/Honours With Research)
No ratings yet
Scheme of Examination & Syllabi of Bachelor of Commerce: (Honours/Honours With Research)
36 pages
BCom Syllabus-III-IV-v2
No ratings yet
BCom Syllabus-III-IV-v2
36 pages
Ochure
No ratings yet
Ochure
4 pages
Syllabus MMRB
No ratings yet
Syllabus MMRB
37 pages
PPR Bcom Doe Muj 2021 2
No ratings yet
PPR Bcom Doe Muj 2021 2
74 pages
SYBCOM Syllabus PDF
No ratings yet
SYBCOM Syllabus PDF
73 pages
Programme Project Report (PPR) For Bachelor of Commerce
No ratings yet
Programme Project Report (PPR) For Bachelor of Commerce
48 pages
B Com-CBCS PDF
No ratings yet
B Com-CBCS PDF
59 pages
Amrita Ahead Bcom Program Project Report 2021
No ratings yet
Amrita Ahead Bcom Program Project Report 2021
11 pages
Mcom
No ratings yet
Mcom
55 pages
BCN Preamble
No ratings yet
BCN Preamble
6 pages
University of Madras: Undergraduate Programme in Commerce
No ratings yet
University of Madras: Undergraduate Programme in Commerce
6 pages
B Com English 2019-20 G02
No ratings yet
B Com English 2019-20 G02
14 pages

Final PPR B Com

Uploaded by

Final PPR B Com

Uploaded by

Programme Project Report (PPR)

International Centre for Distance Education and Open Learning

The programme aims to achieve the following objectives:

(i) Relevance of the programme with HEI’s Mission & Goals:

(ii) Nature of Prospective Target group of Learners

(v) Instructional Design

B. Com.(Pass Course) : Three-Year CBCS Programme

Basic Structure: Distribution of Courses

1. Ability-Enhancement 2 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X2) 8

Curriculum of Bachelor in Commerce (B.COM)

B. Com.: Three-Year (Annual) CBCS Programme Structure

BC 3.3 Entrepreneurs Skill-Enhancement 4 70 ----- 30 100

Any one of the Discipline-Specific 6 70 ----- 30 100

(b) Accounting From recording of a business transaction to preparation of trial balance.

4 Accounting for Inland Accounting for Inland Branches

Practical/ Computerised Computerised Accounting Systems: Computerized Accounts by using any

Part Section No. Of Syllabus Nature of Question Marks Max.

2 Business Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family

3 Management and The Process of Management: Planning; Decision-making; Strategy

Part No. Of Syllabus Nature of Questions to be Marks Max. Marks

Paper Code Course Name & Syllabus Credits

izkf'ud ds fy, funsZ'k %

2 The Indian a) Contract of Indemnity and Guarantee

4 The Negotiable The Negotiable Instruments Act 1881

5 Partnership Laws A) The Partnership Act, 1932

B) The Limited Liability Partnership Act, 2008

Part No. Of Syllabus Nature of Q & A Question to Marks Max. Marks

Part No. Of Syllabus Nature of Question Marks Max. Marks

2 Documents Memorandum of association, Articles of association, Doctrine of

3 Management Classification of directors, women directors, independent director, small

2 Computation of a) Income from Salaries

Part Section No. Of Syllabus Nature of Q & Question Marks Max.

(From Gleanings from Home & Abroad. Orient Blackswan)

(From Insights: A Course in English Literature and Language by K Elango.

Part Section No. Of Syllabus Nature of Q & A Question Marks Max.

4 Accounting of Preparation of consolidated balance sheet with one subsidiary company;

5 Accounting of Difference between balance sheet of banking and non-banking companies;

Part No. Of Syllabus Nature of Questions Marks Max.

2 Elements of Cost: Material/inventory control techniques. Accounting and control of purchases,

Part No. Of Syllabus Nature of Questions Marks Max.

Note;- Latest edition of text books may be used.

Part Section No. Of Syllabus Nature of Question Marks Max.

Part No. Of Syllabus Nature of Questions Marks Max.

Part No. Of Syllabus Nature of Questions Marks Max.

Part No. Of Syllabus Nature of Questions Marks Max.

Part No. Of Syllabus Nature of Questions Marks Max.

Part No. Of Syllabus Nature of Questions Marks Max.

Part No. Of Syllabus Nature of Questions Marks Max.

1. Economic Survey, Various Issues, Department of Economics and Statistics, GoHP.

Part No. Of Syllabus Nature of Questions Marks Max.

Paper BC 3.5(b): BANKING AND INSURANCE

Part No. Of Syllabus Nature of Questions Marks Max.

Part No. Of Syllabus Nature of Questions Marks Max.

Paper BC 3.5(d): COMPUTERISED ACCOUNTING SYSTEM

Part Section No. Of Syllabus Nature of Questions Marks Max.

Paper BC 3.6(a): INTERNATIONAL BUSINESS

Part No. Of Syllabus Nature of Questions Marks Max.

Part No. Of Syllabus Nature of Questions Marks Max.

3 Approaches to Introductions to Fundamental Analysis, Technical Analysis and Efficient

Part No. Of Syllabus Nature of Questions Marks Max.

4 Role of Industry i. Banking: RBI and Banking Ombudsman

Part No. Of Syllabus Nature of Questions Marks Max.

Paper ECONA 314: INDIAN ECONOMY

 Duration of the Programme: Duration of the Programme: 3(Three) Years

 Instructional Delivery Mechanism

vi) Procedure for Admissions, curriculum transaction and Evaluation

i) Procedure for Admissions:

(vii) Requirements of the Laboratory Support and Library Resources:

(viii) Cost Estimate of the Programme and the Provisions:

Sr. Type of Head Expenditure Expenditure Proposed Cost

H P University has an IQAC with the following objectives:

You might also like