Year: Semester: Course Title: Course Code: Credits:

Core Compulsory
First First Business Environment COM (B)-001 02

Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Business Organisation along with the basic laws and
norms of Business Organisation.
 Ability to understand the terminologies associated with the field of Business
Organisation along with their relevance.
 Ability to understand the concept of Sole Proprietorship, Partnership and Joint Stock
Company etc.

Unit 1

Meaning, concept & scope of environment Business & its environment for effective
performance, Indian performance, Indian economy-its main feature, macro environment-
Economic consideration, political & government setup, socio cultural factors, social
responsibility of business towards employee, community share holders consumers, business &
economy;- meaning of business economy, Types of Economies-free, capitalization, socialistic,
socialistic & mixed economy, Role of Government: Economic, Regulatory, Interpersonal,
Promotional & Planning.

Unit 2

Economic Growth & Development – Meaning of economic growth, factors affecting economic
growth, impact of circular flow of money on business, large scale & small scale business. Role
of foreign Investments, private foreign investment limitations & degree of foreign investments,
Govt. policy, event changes, Business & Law _ Business cycle, Inflation - Meaning, causes &
Measures to check inflation and price spiral. Brief intro of MRTP, FERA, Monetary & fiscal
policy, Company law, Money & Capital market. Financial Institutions - an overview.

Reference:

 Economic Environment of Business by M. Ashikary.

 Business Environment by Francis Cherrinulam
 Year: Semester: Course Title: Course Code: Credits:
First First Business Organization- I COM 101 03 Major Compulsory
(C010101T)

Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Business Organisation along with the basic laws and
norms of Business Organisation.
 Ability to understand the terminologies associated with the field of Business
Organisation along with their relevance.
 Ability to understand the concept of Sole Proprietorship, Partnership and Joint Stock
Company etc.

Unit-I
Business: Concept, Meaning, Features, Stages of development of business and importance of
business. Classification of Business Activities. Meaning, Characteristics, Importance and
Objectives of Business Organization, Evolution of Business Organisation. Difference between
Industry and Commerce and Business and Profession, Modern Business and their
Characteristics.

Unit-II
Promotion of Business: Considerations in Establishing New Business. Qualities of a Successful
Businessman. Forms of Business Organisation: Sole Proprietorship, Partnership, Joint Stock
Companies & Co-operatives and their Characteristics, relative merits and demerits, Difference
between Private and Public Company, Concept of One Person Company.

Suggested Readings:

 Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).

 Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation& Management”,
Kitab Mahal, (2014).
 Sherlekar, S.A. &Sherlekar, V.S, “Modern Business Organization
& Management Systems Approach Mumbai”, Himalaya Publishing House, (2000)
 Bhusan Y. K., “Business Organization”, Sultan Chand & Sons.
 Prakash, Jagdish, “Business Organistaton and Management”, Kitab Mahal Publishers
(Hindi and English)
 Year: Semester: Course Title: Course Code: Credits:
First First Business Organization- II COM 102 03 Major Compulsory
(C010101T)

Course outcomes:
After completing this course a student will have:
 Ability to identify the appropriate types and functioning of Business
Organisation for solving different problems.
 Ability to apply basic Business Organisation principles to solve business and industry
related problems.

Unit-I
Plant Location: Concept, Meaning, Importance, Factors Affecting Plant Location. Alfred
Weber’s and Sargent Florence’s Theories of Location. Plant Layout –: Meaning, Objectives,
Importance, Types and Principles of Layout. Factors Affecting Layout. Size of Business Unit:
Criteria for Measuring the Size and Factors Affecting the Size. Optimum Size and factors
determining the Optimum Size.

Unit-II
Business Combination: Meaning, Characteristics, Objectives, Causes, Forms and Kinds
of Business Combination. Rationalisation: Meaning, Characteristics, Objectives,
Principles, Merits and demerits, Difference between Rationalisation and Nationalisation

Suggested Readings:

 Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).

 Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation& Management”,
Kitab Mahal, (2014).
 Sherlekar, S.A. &Sherlekar, V.S, “Modern Business Organization
& Management Systems Approach Mumbai”, Himalaya Publishing House, (2000)
 Bhusan Y. K., “Business Organization”, Sultan Chand & Sons.
 Prakash, Jagdish, “Business Organistaton and Management”, Kitab Mahal Publishers
(Hindi and English)
 Year: Semester: Course Title: Course Code: Credits:
Major Compulsory
First First Documentation in Business COM (B) 002 02

Course Objective
The course aims to enhance written and verbal communication/ presentation skills amongst the
learners and ability to frame effective documentation both in digital and non-digital environment.
Course Learning Outcomes
After completing the course, the student shall be able to:
CO1: gain knowledge on drafting of official letters and documents.
CO2: develop appropriate skills for report writing and different ways of documentation.
CO3: understand the role of information technology for enabling business communication and
documentation.

Course Contents
Unit I: Business Correspondence
Letter writing, presentation, inviting quotations, sending quotations, placing orders, sales letters,
claim & adjustment letters; Job application letter, preparing the resume; Memorandum, inter -
office memo, notices, note-sheet, agenda, minutes;
Unit II: Documentation
Report Writing: Define the basic format of a report; Steps in report writing; Identify the types of
reports; Inserting visuals such as tables, diagrams and charts in writing report; Citation rules
(APA style documentation); Working with the features of word processing software; Document
and folder naming and classification.

Suggested Readings:
• Andrews, Deborah C. and Andrews, William D. (2003). Management Communication: A
Guide. Cengage Learning.
• Locker and Kaczmarek. (2009). Business Communication: Building Critical Skills. The
McGraw- Hill Companies, Inc.
• Newman, Amy. (2017). Business Communication: In Person, In Print, Online. Cengage
Learning.
• Shirley, Taylor (2005). Communication for Business. Pearson Education
• Smallwood, Robert F. and Williams, Robert F. (2013). Managing Electronic Records:
Methods, Best Practices, and Technologies. John Wiley and Sons.
• Wilson, Kevin and Wauson, Jennifer (2011). The AMA Handbook of Business Documents:
Guidelines and Sample Documents That Make Business Writing Easy. Paperback.
 Year: Semester: Course Title: Course Code: Credits:
First First Business Statistics - I COM 103 03 Major Compulsory
(C010102T)

Course outcomes: The purpose of this paper is to inculcate and analytical ability among the
students.

Unit- I

Indian Statistics: Meaning, about father of Indian Statistics (Prof. Prasanta Chandra
Mahalanobis). Introduction to Statistics: Meaning, Scope, Importance and Limitation, Statistical
Investigation- Planning and organization, Statistical units, Methods of Investigation, Census and
Sampling. Collection of Data- Primary and Secondary Data, Editing of Data Classification of
data, Frequency Distribution and Statistical Series, Tabulation of Data Diagrammatical and
Graphical Presentation of Data.

Unit- II

Measures of Central Tendency – Mean, Median, Mode, Geometric and Harmonic Mean;
Dispersion – Range, Quartile, Percentile, Quartile Deviation, Mean Deviation, Standard
Deviation and its Co- efficient, Co-efficient of Variation and Variance, Test of Skewness and
Dispersion, Its Importance, Co-efficient of Skewness.

Suggested Readings:

 Heinz, Kohler: Statistics for Business & Economics, HarperCollins;

 Gupta, S.C. Fundamental of Statistics, Himalaya Publication.
 Sharma J.K., Business Statistics, Pearson Education.
 Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) Sultan Chand &
Sons, New Delhi.
 Year: Semester: Course Title: Course Code: Credits:
First First Business Statistics - II COM 104 03 Major Compulsory
(C010102T)

Course outcomes: The purpose of this paper is to inculcate and analytical ability among the
students.

Unit- I

Correlation- Meaning, application, types and degree of correlation, Methods- Scatter Diagram,
Karl Pearson’s Coefficient of Correlation, Spearman’s Rank, Coefficient of Correlation.

Unit- II

Index Number: - Meaning, Types and Uses, Methods of constructing Price Index Number, Fixed
– Base Method, Chain-Base Method, Base conversion, Base shifting deflating and splicing.
Consumer Price Index Number, Fisher’s Ideal Index Number, Reversibility Test- Time and
Factor; Analysis of Time Series: -Meaning, Importance and Components of a Time Series.
Decomposition of Time Series: - Moving Average Method and Method of Least square.

Suggested Readings:

 Heinz, Kohler: Statistics for Business & Economics, HarperCollins;

 Gupta, S.C. Fundamental of Statistics, Himalaya Publication.
 Sharma J.K., Business Statistics, Pearson Education.
 Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) Sultan Chand &
Sons, New Delhi.
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Elements of Banking & COM003 02 Core Compulsory
Insurance

Course Learning Outcomes

After completing the course, the student shall be able to:
CO1: understand the meaning and scope of Banking with functions of Banks and their role into
banking
CO2: familiarize with regard to operations of Banking and various services and benefits.
CO3: develop insights on lending operations of banking and causes of NPA into banking sector.
CO4: acquaint with the concept of Insurance through functions and fundamental principles of
Insurance.
CO5; understand the types of Insurance and Regulatory framework of Insurance.

Unit I: Banking

Definition and function of banks, banker and customer relationship, general and special types of
customers. Types of Deposits: Types of banks in India; Role of Foreign Banks in India;
Advantages and Disadvantages of Foreign banks, India’s approach to Banking Sector reforms;
Achievements of financial sector reforms and areas of concern, Credit Allocation Policies of
Commercial banks,
Operations of Banking: Cheque: definition, features and types of cheque; Endorsement: meaning
and essentials of a valid endorsement, types of endorsement; Era of Internet Banking and its
benefits, Mobile Banking, Home banking, Virtual Banking, Electronic Clearing System (ECS),
Epayments, Electronic Fund Transfer (EFT), E-money, Safeguard for internet banking, Critical
comparison of traditional banking methods and e-banking; Balance Sheet of a Bank, special
items of a Balance Sheet, off Balance Sheet Items; Anti-money Laundering Guidelines.

Unit II: Insurance

Characteristics, Functions of Insurance, Fundamental Principles of Insurance: Indemnity,

Insurable Interest, Utmost Good faith, Proximate Cause, Contribution, Subrogation, Economic
Function; Reinsurance and Co-insurance: features, objectives, methods; Bancassurance: features,
merits, Life and Non-Life Insurance, Regulatory Framework of Insurance: IRDA Act 1999;
Objectives & Composition of IRDA, Role of IRDA.

Suggested Readings:

• Mishra, M.N. Principles and Practices of Insurance. Sultan Chand and Sons
• Suneja, H.R. Practical and Law of Banking. Himalaya Publishing House
• Gupta, P.K. Insurance and Risk Management. Himalaya Publishing House
• Agarwal, O.P. Banking and Insurance. Himalaya Publishing House
 Year: Semester: Course Title: Course Code: Credits:
First First Business Communication- I COM 105 03 Major Elective
(C010103T)

Course outcomes: To acquire skills in reading, writing, comprehension and communication, and
also to use electronic media for business communication.

Unit- I

Process and Importance of Communication, Types of Communication (verbal &Non Verbal),

Different forms of Communication. Barriers to Communication: Linguistic Barriers,
Psychological Barriers, Interpersonal Barriers, Cultural Barriers, Physical Barriers,
Organizational Barriers. Role, effects and advantages of technology in Business Communication
like email, text messaging, instant messaging and modern techniques like video
conferencing, social networking. Strategic importance of e-communication.

Unit- II

NON-Verbal Aspects of Communicating: Body Language, Kinesics, Proxemics, Paralanguage.

Effective Listening: Principles of Effective listening, Factors affecting listening exercises, Oral,
Written and video sessions, Interviewing skills: Appearing in interviews, Writing resume and
letter of application. Modern forms of communicating: E-Mail, Video Conferencing etc.

Suggested Readings:

 Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for Empowering
the Internet Generation, Tata McGraw Hill Publishing Company Ltd. New Delhi.
 Bovee, and Thill, Business Communication Today, Pearson Education
 Shirley, Taylor, Communication for Business, Pearson Education
 Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH
 Misra, A.K., Business Communication (Hindi), Sahitya Bhawan Publications Agra
 Year: Semester: Course Title: Course Code: Credits:
First First Business Communication- II COM 106 03 Major Elective
(C010103T)

Course outcomes: To acquire skills in reading, writing, comprehension and communication, and
also to use electronic media for business communication.

Unit- I

Business language and presentation

Importance of Business language, Vocabulary Words often confused Words often misspelt,
Common errors in English. Oral Presentation Importance, Characteristics, Presentation Plan,
Power point presentation, Visual aids.

Writing skills: Planning business messages, Rewriting and editing, The first draft and
Reconstructing the final draft.
Office Correspondence: Official Letter, Semi OfficialLetter And Memorandum.

Unit- II

Report Writing

Identify the types of reports, define the basic format of a report, identify the steps of report
writing, write a report meeting the format requirements, determine the process of writing a
report, importance of including visuals such as tables, diagrams and charts in writing report,
apply citation rules (APA style documentation)in reports.

Suggested Readings:

 Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for Empowering
the Internet Generation, Tata McGraw Hill Publishing Company Ltd. New Delhi.
 Bovee, and Thill, Business Communication Today, Pearson Education
 Shirley, Taylor, Communication for Business, Pearson Education
 Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH
 Misra, A.K., Business Communication (Hindi), Sahitya Bhawan Publications Agra
 Year: Semester: Course Title: Course Code: Credits:
First First Introduction to computer COM 107 03 Major Elective
Application- I (C010104T)

Course outcomes: The objective of this course is to provide basic knowledge of computer,
DBMS, data base language and word processing.

Unit- I

Computer: An Introduction- Computer in Business, Elements of Computer System Set-up; Indian

computing Environment, components of a computer system, Generations of computer and
computer languages; Software PC- Software packages-An introduction, Disk Operating system
and windows:Number systems and codes.

Unit- II

Relevance of Data Base Management Systems and Interpretations of Applications; DBMS

system Network, Hierarchical and relational database, application of DBMS systems.

Suggested Readings:

 Gill, N. S, “Handbook of Computer Fundamentals”, Khanna Publishing House, Delhi

 Shrivastava” Fundamental of Computer& Information Systems” (Wiley
Dreamtech)
 Leon A and Leon M ., “ Introduction to Computers” ( Vikas, 1st Edition).
 R.S. Salaria, “Computer Fundamentals”, Khanna Publishing House, Delhi.
 Norton P., “Introduction to Computers”, (TATA McGraw Hill)
 Leon “Fundamentals of Information Technology”, (Vikas)
 Ravichandran, A., “Computers Today”, Khanna Publishing House, Delhi.
 Sinha, P.K., “Computer Fundamental”, BPB Publications (Hindi and English)
 Laudon & Laudon, “Management Information System”
 Year: Semester: Course Title: Course Code: Credits:
First First Introduction to computer COM 108 03 Major Elective
Application- II (C010104T)

Course outcomes: The objective of this course is to provide basic knowledge of computer,
DBMS, data base language and word processing.

Unit- I

Data Base Language, dbase package, Basics of data processing; Data Hierarchy and Data file
structure, Data files organizations; Master and Transaction file. Programme development cycle,
Management of data, processing systems in Business organization.

Unit- II

Word processing: Meaning and role of word processing in creating of document, Editing,
formatting and printing document using tools such as spelling checks, Data Communication
Networking-LAN& WANS.

Suggested Readings:

 Gill, N. S, “Handbook of Computer Fundamentals”, Khanna Publishing House, Delhi

 Shrivastava” Fundamental of Computer& Information Systems” (Wiley
Dreamtech)
 Leon A and Leon M ., “ Introduction to Computers” ( Vikas, 1st Edition).
 R.S. Salaria, “Computer Fundamentals”, Khanna Publishing House, Delhi.
 Norton P., “Introduction to Computers”, (TATA McGraw Hill)
 Leon “Fundamentals of Information Technology”, (Vikas)
 Ravichandran, A., “Computers Today”, Khanna Publishing House, Delhi.
 Sinha, P.K., “Computer Fundamental”, BPB Publications (Hindi and English)
 Laudon & Laudon, “Management Information System”
 Year: Semester: Course Title: Course Code: Credits:
First Second Business Management- I COM 201 03 Major Compulsory
(C010201T)

Course outcomes:
After completing this course a student will have:

 Ability to understand the concept of Business Management along with the basic laws and
norms of Business Management.
 Ability to understand the terminologies associated with the field of Business
Management and control along with their relevance.

Unit- I

Discuss the Management Practices in Indian “Vedas”. Introduction: Concept, Characteristics,

Nature, Process and Significance of Management; Managerial Roles (Mintzberg); An overview
of functional areas of Management; Development of Management Thought; Classical and Neo
Classical System; Contingency Approach, System Approach.

Unit- II

Planning: Concept, Characteristics, Process, Importance and Types, Criteria of effective

planning. Decision- Making: Concept, Process, Types and Importance. Management by
Objectives. Organisation: Concept, Nature, Process and Significance. Authority and
Responsibility Relationships. Centralization and Decentralization. Departmentation.
Organizational Structure- Forms.

Suggested Readings:
 Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
 Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&
Management”, Kitab Mahal, (2014).
 Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization &
 Management Systems Approach Mumbai”, Himalaya Publishing House, (2000). Bhusan
Y. K., “Business Organization”, Sultan Chand &Sons,(1970).
 Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahal
publishers, (1997).
 Agarwal K.K., “Business Organisation and Management”.
 Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.
 Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.
 Shukla, Sudhir, “Vyavasayik Sanghathan Evam Prabandha”.
 Shukla, Sudhir, “Management Concept & Principles”.
 Yadav, Pankaj, Business Management, Neel Kamal Prakashan, Delehi
 Year: Semester: Course Title: Course Code: Credits:
First Second Business Management- II COM 202 03 Major Compulsory
(C010201T)

Course outcomes:

After completing this course a student will have:

 Ability to identify the appropriate method and techniques of
BusinessManagement for solving different problems.
 Ability to apply basic Business Management principles to solve business and industry
related problems.
 Ability to understand the concept of Planning, Organising, Direction, Motivation and
Control etc.
Unit- I

Direction: Concept and Techniques, Coordination as an Essence of Management,

Communication- Nature, Process, Importance, Types, Networks and Barriers. Effective
Communication. Management of Change: Concept, Nature , Types of Changes and Process of
Planned Change, Resistance to Change and methods of reducing resistance to change.

Unit- II

Controlling: Meaning, Importance and Process, Effective Control System. Techniques of

Control. Motivation- Concept, Types, Importance, Theories- Maslow, Herzberg, McGregor,
Ouchi, Financial and Non-Financial Incentives. Leadership: Meaning, Concept, Functions and
Leadership styles, Likert’s Four System of Leadership.

Suggested Readings:
 Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
 Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&
Management”, Kitab Mahal, (2014).
 Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization &
 Management Systems Approach Mumbai”, Himalaya Publishing House, (2000). Bhusan
Y. K., “Business Organization”, Sultan Chand &Sons,(1970).
 Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahal
publishers, (1997).
 Agarwal K.K., “Business Organisation and Management”.
 Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.
 Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.
 Shukla, Sudhir, “Vyavasayik Sanghathan Evam Prabandha”.
 Shukla, Sudhir, “Management Concept & Principles”.
 Yadav, Pankaj, Business Management, Neel Kamal Prakashan, Delehi
 Year: Semester: Course Title: Course Code: Credits:
First Second Financial Accounting COM 203 03 Major Compulsory
(C010202T)

Course outcomes: The objective of this paper is to help students to acquire conceptual
knowledge of fundamentals of accounting and to impart skills for recording various kinds of
business transactions.

Unit- I
Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940 known as father of Accountancy in India.
Nature and scope of Accounting, Generally Accepted Accounting Principles: Concepts and
Conventions, Indian and International Accounting Standards. Accounting Mechanics: Double
Entry System, Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c, Balance
Sheet, Concept of Income and its Measurement.

Unit- II
Royalty Accounts - Accounting Records for Royalty in the books of Landlords and Lessee,
Recoupment of Shortworking, Sub - lease, Short working Reserve Account, Nazarana.
Hire Purchase Account - Accounting Records in the Books of Hire Purchaser and Vendor,
Different Methods of Calculation of Interest and Cash Price, Maintenance of Suspense Account,
Payment of Premium, Default in Payment and Partial Returns of Goods.
Installment Payment System - Difference between Hire Purchase and Installment Payment
System. Accounting Records in the book of Purchaser &Vendor, Interest suspense account.

Suggested Readings:
 Jain & Naranag, “Advanced Accounts”, Jain Book Agency, 18th Edition, Reprint (2014)
 Jaisawal, K.S., Financial Accounting, (Both in Hindi & English Version), Vaibhav Laxmi
Prakashan. (2010)
 Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons.
 Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co.
 Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting for Management”,
Vikas Publication, 10th Edition (2013)
 Shukla, S..M., Financial Accounting, Edition: 51st, Sahitya Bhawan Publications, 2017
 Gupta. R.L and Shukla, M.C., “Principles of Accountancy”, S. Chand& Company Ltd.,
(2011)
 Arulanandam, M.A. & Raman, K.S., “Advanced Accounting”, Vikas Publishers, (2010).
 Shukla, M.C., “Advanced Accounting”, Sultan Chand & Sons, (2010)
 Babu, Deepak, Financial accountimg, Navyug Sahitya Sadan, Agra
 Year: Semester: Course Title: Course Code: Credits:
First Second Computerised Accounting COM 204 03 Major Compulsory
(C010202P)

Course outcomes: The purpose of this paper is providing to knowledge of accounting with
computer.

Unit I

Accounting- Concept, Objectives, Advantages and Limitations, Types Of Accounting

Information; Users Of Accounting Information And Their Needs. Qualitative Characteristics of
Accounting Information. Role of Accounting in Business.

Unit II
Introduction to Computer and Accounting Information System {AIS}:
Introduction to Computers (Elements, Capabilities, Limitations of Computer System).
Introduction to Operating Software, Utility Software and Application Software. Introduction
to Accounting Information System (AIS) as a part of Management Information System
Suggested Readings:
 Computerized Accounting System For B.Com. by Ajay Sharma and Manoj Bansal
 Computerized Accounting System by Neeraj Goyal and Rohit Sachdeva
 Computer Based Accounting by C Mohan Luneja, Sandeep Bansal and Rama Bansal
 Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw- Hill Education, 13th Ed. 2013.
 Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting,
 Pearson Education.
 J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New
Delhi.
 M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co.,
New Delhi.
 S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi.
 Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
 Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
 Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
 Tulsian, P.C. Financial Accounting, Pearson Education.
 Year: Semester: Course Title: Course Code: Credits:
First Second Essential of E-Commerce-I COM 205 03 Major Elective
(C010204T)

Course outcomes: This course is to familiarize the student with the basics of e- commerce and
to comprehend its potential.

Unit I

Internet and Commerce: Business Operations in Commerce Practices Vs Traditional Business

Practices; Benefits of E-Commerce to Organization, Consumers, And Society; Limitation of
E-Commerce.

Unit II
Application in B2C: Consumers Shopping Procedure on The Internet; Products in B2C Model;
E-Brokers; Broker- Based Service Online; Online Travel Tourism Services; Benefits and Impact
of E-Commerce on Travel Industry, Online Stock Trading and Its Benefits; Online Banking
and Its Benefit; Online Financial Services and its Future.

Suggested Readings:
 Pt Joseph Of E-Commerce Are Indian Perspective Php Learning Private Limited
 Nidhi Dhawan Introduction To E-Commerce International Book House PrivateLimited
 Agarwal Kamlesh And And Agarwal Diksha Bridge To The Online To A Front New
Delhi India Macmillan India (Hindi and English)
 Manali- Danielle Internet And Internet Engineering Tata Mcgraw-Hill New Delhi
 Pandey- Concept Of E-Commerce, S.K. Kataria And Sons(Hindi and English)
 Year: Semester: Course Title: Course Code: Credits:
First Second Essential of E-Commerce-II COM 206 03 Major Elective
(C010204T)

Course outcomes: This course is to familiarize the student with the basics of e- commerce and
to comprehend its potential.

Unit I

Application in B2B: Applications of B2B; Key Technologies for B2B, Characteristics of The
Supplier Oriented Marketplace, Buyer Oriented Marketplace and Intermediate Oriented
Marketplace; Just in Time, Delivery in B2B.

Unit II

Applications in Governance: EDI In Governance; E Government; E Governance Applications Of

The Internet, Concept Of Government-To-Business, Business-To-Government And Citizen-To-
Government; E-Governance Models; Private Sector Interface In E Governance.
Suggested Readings:
 Pt Joseph Of E-Commerce Are Indian Perspective Php Learning Private Limited
 Nidhi Dhawan Introduction To E-Commerce International Book House PrivateLimited
 Agarwal Kamlesh And And Agarwal Diksha Bridge To The Online To A Front New
Delhi India Macmillan India (Hindi and English)
 Manali- Danielle Internet And Internet Engineering Tata Mcgraw-Hill New Delhi
 Pandey- Concept Of E-Commerce, S.K. Kataria And Sons(Hindi and English)
 Year: Semester: Course Title: Course Code: Credits:
First Second Business Economics-I COM 207 03 Major Elective
(C010205T)

Course outcomes: Business Economics objective this course is meant to acquaint the students
with the principles of Business Economics as are applicable in Business.

Unit I

Famous Economist of India like- Kautilya, Gopal Krishna Gokhale, D.R. Gadgil, Dr. Ram
Manohar Lohia, Jawaharlal Nehru and Dr. B.R. Ambedkar etc. Introduction: Nature And
Scope Of Business Economics, Meaning, Kinds, Law Of Demand, Law Of Marginal
Diminishing Utility, Elasticity Of Demand, Concept And Measurement Of Elasticity Of Demand
Price, Incoming Cross, Elasticity Determinants Of Elasticity Of Demand Importance Of
Elasticity Of Demand.

Unit II

Theory of Cost: Short Run and Long Run Cost Curve Traditional and Modern Approaches.
Production Function: Law of Variable Proportion; Properties Ride Line, Optimum Factor
Combination and Expansion Path; Return to Scale; Internal And External Economics And
Diseconomies.

Suggested Readings:

 Geetika, “Managerial Economics”, McGraw-Hill Education 2nd Ed.

 Thomas & Maurice, “Managerial Economics: Concepts and Applications” (SIE), , McGraw
Hill Education, 9th Ed
 Ahuja, H.L, “Managerial Economics”, S.Chand, 8th Ed
 Dwivedi, D.N., “Managerial Economics”, Vikas Publication, 7th Ed
 Mithani, D.M., “Managerial Economics- Theory and Applications”, Himalaya Publications
 Gupta, G., “Managerial Economics”, McGraw-Hill Education (India)Pvt Limited
 Seth, M.L., “Principles of Economics”, Lakshmi Narain Agrawal Educational Publishers,
Agra
 Vaish & Sunderm, “Principles of Economics”, Ratan Prakashan Mandir
 Jhingan, M.L., “Managerial Economics -1E”, Vrinda Pub
 Jhingan,M.L., Vyashthi Arthashastra, Vrinda Pub 11. Mishra, J.P., Vyashthi Arthashastra
 Year: Semester: Course Title: Course Code: Credits:
First Second Business Economics-II COM 208 03 Major Elective
(C010205T)

Course outcomes: Business Economics objective this course is meant to acquaint the students
with the principles of Business Economics as are applicable in Business.

Unit I

A. Perfect Competition: Meaning, Price and Output Determination.

B. Monopoly: Meaning and Determination of Price under Monopoly; Equilibrium of A
Firm/Industry.
C. Monopolistic Competition: Meaning and Characteristics; Price and Output Determination
under Monopolistic Competition.

Unit II

Business Cycle: Various Phases And Its Causes; Theory Of Distribution: Marginal Productivity
Theory of Modern Theory, Wage- Meaning, Determination of Wage Rate Under Perfect
Competition And Monopoly, Rent Concept: Modern Theories of Rent: Interest Concept- and
Theories of Interest Profit- Concept and Theories of Profit.

Suggested Readings:

 Geetika, “Managerial Economics”, McGraw-Hill Education 2nd Ed.

 Thomas & Maurice, “Managerial Economics: Concepts and Applications” (SIE), , McGraw
Hill Education, 9th Ed
 Ahuja, H.L, “Managerial Economics”, S.Chand, 8th Ed
 Dwivedi, D.N., “Managerial Economics”, Vikas Publication, 7th Ed
 Mithani, D.M., “Managerial Economics- Theory and Applications”, Himalaya Publications
 Gupta, G., “Managerial Economics”, McGraw-Hill Education (India)Pvt Limited
 Seth, M.L., “Principles of Economics”, Lakshmi Narain Agrawal Educational Publishers,
Agra
 Vaish & Sunderm, “Principles of Economics”, Ratan Prakashan Mandir
 Jhingan, M.L., “Managerial Economics -1E”, Vrinda Pub
 Jhingan,M.L., Vyashthi Arthashastra, Vrinda Pub 11. Mishra, J.P., Vyashthi Arthashastra
 Year: Semester: Course Title: Course Code: Credits:
Minor Elective
First Second Fundamentals of Commerce COM (E) 0001 02

Course outcomes: The course aims at acquainting the students with the fundamental concepts
and features of the business world.

Unit I

Introduction: Meaning, definition and scope of commerce, evolution of commerce; economic

activities – its kinds – trade and aids to trade; business, industry, profession; employment –
meaning, definition and scope.

Unit II

Forms of Business Organisation: Meaning, and significance; different forms of business

organizations – sole trader, partnership firms, joint hindu family firms – meaning, definition,
characteristics, scope, advantages and disadvantages; co-operative organizations – meaning,
objectives and significance, Joint Stock Company: Meaning, definition, features and kinds of
companies, Government Undertakings and Public Utilities: Meaning, definition, features, kinds,
Co-operative Societies: Meaning, definition, features, types.

Suggested Readings:

1. Pride, Huges and Kapoor, Business, Cengage Learning, New Delhi.

2. Pride, Huges and Kapoor, Foundations of Business, Cengage Learning, New Delhi.
 Year: Semester: Course Title: Course Code: Credits:
First Second Computer Application in COM (V) 0001 02 Minor Vocational
Business

Course Learning Outcomes: After completing the course, the student shall be able to:

CO1: understand the various concepts and terminologies used in computer networks and internet
and be aware of the recent developments in the fast changing digital business world.
CO2: handle document creation for communication.
CO3: acquire skills to create and make good presentations

Unit I
Basics of Computing and Internet- Computing: Concept of computing, Data and
information; Computing Interfaces: GUI, CLI, Touch Interface, NLI; data processing;
applications of computers in business. Computer Networks: Meaning of computer network;
objectives/ needs for networking; Applications of networking; Basic Network Terminology;
Types of Networks; Network Topologies; Distributed Computing: Client Server Computing,
Peer- to- peer Computing; Wireless Networking; Securing Networks: firewall. Basic Internet
Terminology: I.P. Address, Modem, Bandwidth, Routers, Gateways, Internet Service Provider
(ISP), World Wide Web (www), Browsers, Search Engines ,Proxy Server, Intranet and
Extranet; Basic Internet Services; Internet Protocols: TCP/IP, FTP, HTTP(s), Uses of Internet to
Society; Cyber Security: Cryptography, digital signature.

Unit II
Recent trends in computing -Tools of business collaboration: emails, wikis, file sharing, screen
sharing, web presenting, work scheduling; Cloud computing: meaning, types of cloud services:
IaaS, PaaS, SaaS; Grid Computing; Virtualization; Green Computing; E-Commerce, Electronic
Data Interchange (EDI), Payment Gateways;

Suggested Readings:
 Year: Semester: Course Title: Course Code: Credits:
Second Third Company Law I COM 301 03 Major Compulsory
(C010301T)_

Course outcomes: The objective of this course is to provide basic knowledge of the provisions
of the Companies Act 2013 along with relevant cases.

Unit I

Indian Companies Act 2013: Nature and Types of Companies, Conversion of Public Companies
into Private Company's and Vice Versa. Formation, Promotion and Incorporation of Companies,
Memorandum of Association; Article of Association; Prospectus.

Unit II

Shares: Types, Share Capital-Kinds; Allotment of Shares; Members – Categories, Modes of

Acquiring Membership, Rights and Liabilities; Transfer and Transmission- Difference, Methods
of Borrowing, Debentures, Mortgages and Charges - Fixed and Floating.

Suggested Readings:

 Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook On Companies Act

2013 Taxmann Publication
 Singh Avtar Company Law Delhi India Eastern Book Company Bharat Law House
 Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi and English)
 Maheshwari SN And SK Maheshwari A Manual Of Business Law 2 nd Edition
Himalaya Publishing House
 Year: Semester: Course Title: Course Code: Credits:
Second Third Company Law II COM 302 03 Major Compulsory
(C010301T)

Course outcomes: The objective of this course is to provide basic knowledge of the provisions
of the Companies Act 2013 along with relevant cases.

Unit I

Management: Directors, Types And Number Of Directors, Managing Director, Whole Time
Director – Appointment, Qualifications And Disqualification, Duties, Vacation, Resignation And
Removal, Company Meetings- Kinds, Quorum, Voting, Resolution, Minutes.

Unit II

Majority Powers and Minority Rights: Protection of Minority Rights; Prevention of Oppression
and Management. Mismanagement, Winding Up-Kinds and Conduct-Petition for Winding Up,
Appointment of Official Liquidator and Duties.

Suggested Readings:

 Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook On Companies Act

2013 Taxmann Publication
 Singh Avtar Company Law Delhi India Eastern Book Company Bharat Law House
 Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi and English)
 Maheshwari SN And SK Maheshwari A Manual Of Business Law 2 nd Edition
Himalaya Publishing House
 Year: Semester: Course Title: Course Code: Credits:
Second Third Cost Accounting I COM 303 03 Major Compulsory
(C010302T)

Course outcomes: The objective of this course is to provide basic knowledge of the provisions
of the Companies Act 2013 along with relevant cases.

Unit I

Introduction: Nature, Scope and Advantages of Cost Accounting, Installation of Costing System,
Difference between Cost and Financial Accounting, Classification of Costs. Material: Purchase,
Storage and Control of Material, Stock Levels, Inventory, Control Techniques. Methods of
Pricing Material Issues.

Unit II

Labour: Meaning and Components of Labour Cost. Concept, Accounting and Control of Idle
time and Overtime. Methods of Wage Payment and Incentive Plans, Labour
Turnover.Overheads: Collection, Classification, Allocation, Apportionment and Absorption of
Overheads (Primary and Secondary Distribution), Machine Hour Rate.

Suggested Readings:

 Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
 Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; Sultan Chand,
New Delhi. (Hindi and English)
 Tulsian P.C; Practical Costing: Vikas, New Delhi.
 Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
 Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis; Prentice-
Hall of India, New Delhi.
 Year: Semester: Course Title: Course Code: Credits:
Second Third Cost Accounting II COM 304 03 Major Compulsory
(C010302T)

Course outcomes: The objective of this course is to provide basic knowledge of the provisions
of the Companies Act 2013 along with relevant cases.

Unit I

Unit Output Costing: Concept of and Need for Unit Output Costing; Preparation of Cost Sheet
and Tender Price; Preparation of Reconciliation Statement.

Unit II

Process Costing: Preparation of Process Accounts; Treatment of Normal and Abnormal Wastage;
Treatment of Joint Product and By-product; Contract Costing: Preparation of Contract Account,
Determination of Profit on Completed and Uncompleted Contracts; Operating Costing.

Suggested Readings:

 Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
 Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; Sultan Chand,
New Delhi. (Hindi and English)
 Tulsian P.C; Practical Costing: Vikas, New Delhi.
 Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
 Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis; Prentice-
Hall of India, New Delhi.
 Year: Semester: Course Title: Course Code: Credits:
Second Third Business Regulatory COM 305 03 Major Elective
Framework I (C010303T)

Course outcomes: The objective of this course is to provide a brief idea about the framework of
Indian Contract Act, 1872 and Sale of Goods Act, 1930.

Unit I

Indian Contract Act, 1872: Definition & Nature of Contract, Classification; Offer & Acceptance;
Capacity of Parties; Free Consent; Consideration; Legality of Objects

Unit II

Void Agreements; Performance of Contracts; Discharge of Contract; Contingent Contracts;

Quasi Contracts; Remedies for Breach of Contract, Special Contracts: Indemnity & Guarantee;
Bailment & Pledge; Contract of Agency.

Suggested Readings:

 Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.

 Chandha P.R: Business Law; Galgotia, New Delhi.
 Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and English)
 Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C. Sarkar & Sons
Pvt. Ltd., Kolkata.
 Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill.
 Sharma, Sanjeev, Business Regulatory Framework, Jawahar Publication, Agra
 Year: Semester: Course Title: Course Code: Credits:
Second Third Business Regulatory COM 306 03 Major Elective
Framework II (C010303T)

Course outcomes: The objective of this course is to provide a brief idea about the framework of
Indian Contract Act, 1872 and Sale of Goods Act, 1930.

Unit I

Sale of Goods Act, 1930: Contract of Sale of Goods, Conditions & Warranties; Transfer of
Ownership; Performance of the Contract: Remedial Measures; Auction able Claims.

Unit II

Negotiable Instrument Act: Cheque, Promissory Note, Bill of Exchange, Crossing of Cheque,
Dishonour of Cheque, Payment in due Course.

Suggested Readings:

 Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.

 Chandha P.R: Business Law; Galgotia, New Delhi.
 Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and English)
 Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C. Sarkar & Sons
Pvt. Ltd., Kolkata.
 Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill.
 Sharma, Sanjeev, Business Regulatory Framework, Jawahar Publication, Agra
 Year: Semester: Course Title: Course Code: Credits:
Second Third Inventory Management I COM 307 03 Major Elective
(C010304T)

Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Inventory Management along with the basic laws and
axioms of Inventory Management.
 Ability to understand the terminologies associated with the field of Inventory
management and control along with their relevance.

Unit I

Inventory Management: Concept, meaning, Inventory Management Process, Why inventory

management is important? Principles of Inventory Management, How to improve inventory
management, perpetual inventory system, what are inventory costs, Role of Inventory
Management, Methods of Inventory, Management, Benefits of good Inventory Management.

Unit II

Concept and Valuation of Inventory: Concept and Objectives of Inventory, Need for holding
Inventory, Planning and controlling Inventory levels, Effects of excess inventory on business,
Product Classification, Product Coding, Lead Time, Replenishment Methods.

Suggested Readings:

 Muller M. (2011), Essentials of Inventory Management, AMACON.

 Narayan P. (2008), Inventory Management, Excel Books.
 Gopalkrishnan P. (1977), Materials Management, PHI Learning Pvt. Ltd.
 Chitale A.K. & Gupta R.C. (2014), Materials Management, PHI Learning Pvt.Ltd.
 Chapman Stephen (2017), Introduction to Materials Management, Pearson Publishing
 Year: Semester: Course Title: Course Code: Credits:
Second Third Inventory Management II COM 308 03 Major Elective
(C010304T)

Course outcomes:
After completing this course a student will have:
 Ability to identify the appropriate method and techniques of Inventory management
for solving different problems.
 Ability to apply basic Inventory management principles to solve business and industry
related problems.
 Ability to understand the concept of Working Capital Management, Demand Analysis and
Obsolescence.

Unit I

Management of Working Capital: Concept, Meaning, Classification, Factors determining

Working Capital requirements, Sources of Working Capital, Need of Working Capital, Working
Capital Ratio- current ratio, quick ratio, absolute liquid ratio, cash ratio and working capital
turnover ratio.

Unit II

Inventory Control: Concept and Meaning of Inventory Control, Objectives and Importance and
Essentials of Inventory Control, Types of Inventory, Techniques of Inventory Control – EOQ,
ROP, ABC, VED, JIT, Determination of Inventory levels, Impact of Inventory Inaccuracy,
Disposal of Obsolete and Scrap items, Reasons for Obsolescence, Control of Obsolescence,
Control of Scrap.

Suggested Readings:

 Muller M. (2011), Essentials of Inventory Management, AMACON.

 Narayan P. (2008), Inventory Management, Excel Books.
 Gopalkrishnan P. (1977), Materials Management, PHI Learning Pvt. Ltd.
 Chitale A.K. & Gupta R.C. (2014), Materials Management, PHI Learning Pvt.Ltd.
 Chapman Stephen (2017), Introduction to Materials Management, Pearson Publishing
 Year: Semester: Course Title: Course Code: Credits:
Second Four Income Tax Law & Accounts COM 401 03 Major Compulsory
I (C010401T)

Course outcomes: It enables the students to know the basics of Income Tax Act and its
implications.

Unit I

Taxation Policy of Raja Todarmal. Introduction, Important Definitions: Assessee, Person,

Income, Total Income, Assessment Year & Previous Year. Agricultural Income & its
assessment. Residence & Tax Liability (Basis of Charge). Capital & Revenue. Exempted
Incomes.

Unit II
Income from Salaries, Income from House Property. Profits and Gains of Business and
Profession, Depreciation.

Suggested Readings:

 Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.

 Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi and English)
 Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan
Publications, New Delhi. (Hindi and English)
 Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications, Agra
 Year: Semester: Course Title: Course Code: Credits:
Second Four Income Tax Law & Accounts COM 402 03 Major Compulsory
II (C010401T)

Course outcomes: It enables the students to know the basics of Income Tax Act and its
implications.

Unit I

Capital gains, Income from Other Sources, Deductions from Gross Total Income, Computation
of Tax Liability of an Individual.

Unit II
Set off and carry forward of losses and Clubbing of Income, Procedure of Assessment and
Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source.

Suggested Readings:

 Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.

 Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi and English)
 Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan
Publications, New Delhi. (Hindi and English)
 Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications, Agra
 Year: Semester: Course Title: Course Code: Credits:
Second Four Fundamentals of Marketing COM 403 03 Major Compulsory
(C010402T)

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

Unit I

Introduction: Nature, scope and importance of marketing; Evolution of marketing concepts;

Marketing mix; Marketing environment. Micro and Macro environmental factors.

Consumer Behaviour-An Overview: Consumer buying process; Factors influencing consumer

buying decisions.

Unit II
Market Selection: Market segmentation – concept, importance and bases; Target market
selection; Positioning concept, importance and bases; Product differentiation vs. market
segmentation.
Product: Meaning and importance. Product classifications; Concept of product mix; Branding,
packaging and labelling; After-sales services; Product life-cycle; New Product Development.

Unit III
Pricing: Significance; Factors affecting price of a product; Major pricing methods; Pricing
policies and strategies.
Promotion: Nature and importance of promotion; Promotion Tools: advertising, personal
selling, public relations; sales promotion and publicity – concept and their distinctive
characteristics; Promotion mix; Factors affecting promotion mix decisions; and Integrated
Marketing Communication Approach.

Unit IV
Distribution: Channels of distribution - meaning and importance; Types of distribution
channels; Wholesaling and retailing; Factors affecting choice of distribution channel;
Distribution Logistics; Meaning, importance and decisions.
Retailing: Types of retailing – store based and non- store based retailing, chain stores, specialty
stores, supermarkets, retail vending machines, mail order houses, retail cooperatives;
Management of retailing operations: an overview; Retailing in India: changing scenario.
Recent developments in marketing: Social Marketing, Online Marketing, Direct Marketing,
Services Marketing, Green Marketing, Relationship Marketing, Rural marketing.

Suggested Readings:

 Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha,
Marketing Management: A South Asian Perspective, Pearson Education.
 Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK
 Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing, South
Western Publishing, Ohio
 Chhabra, T.N., Principles of Marketing, Sun India Publication.
 Kumar, Arun & N. Meenakshi, Marketing Management, Vikas Publications.
 (Hindi and English)
 McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D.Irwin.
 Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation & Control,
Cengage Learning.
 Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.
 Zikmund, William G. and Michael D’Amico, Marketing: Creating and Keeping
Customers in an E-Commerce World, Thomson Learning.
 Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit,
Marketing Concepts and Cases, Tata McGraw Hill (Special Indian Edition).
 McCarthy, E. Jerome; Cannon, Joseph P., and William D. Perrault, Jr., Basic Marketing:
A Managerial Approach, McGraw Hills.
 Year: Semester: Course Title: Course Code: Credits:
Second Four Digital Marketing COM 404 03 Major Compulsory
(C010403P)

Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Digital Marketing along with the basic forms and
norms of Digital Marketing.
 Ability to understand the terminologies associated with the field of Digital Marketing and
control along with their relevance.
 Ability to identify the appropriate method and techniques of Digital Marketing for
solving different problems.
 Ability to apply basic Digital Marketing principles to solve business and industryrelated
issues and problems.
 Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow
Statement, Break Even Analysis etc.
Unit I

Introduction of the digital marketing, Digital vs. Real Marketing, Digital Marketing Channels,
Creating initial digital marketing plan, Content management, SWOT analysis, Target group
analysis.

Unit II
Web design, Optimization of Web sites, MS Expression Web, Creating web sites, SEO
Optimization, Writing the SEO content, Writing the SEO content, Google Ad Words- creating
accounts, Google Ad Words- types.

Unit III
Introduction to CRM, CRM platform, CRM models, CRM strategy, Introduction to Web
analytics, Web analytics – levels, Introduction of Social Media Marketing, Social Media
Marketing plan, Facebook Ads, Creating Facebook Ads, Ads Visibility, Business opportunities
and Instagram options, Optimization of Instagram profiles, Integrating Instagram with a Web
Site and other social networks, Keeping up with posts.

Unit IV
Creating business accounts on YouTube, YouTube Advertising, YouTube Analytics, E-mail
marketing, E- mail marketing plan, E-mail marketing campaign analysis, Keeping up with
conversions, Digital Marketing Budgeting - resource planning, cost estimating, cost budgeting,
cost control.

Suggested Readings:

 Chaffey, D, F.E. Chadwick, R. Mayer, and K. Johnston (2015). Internet Marketing: Strategy,
Implementation, and Practice. Pearson India
 Frost, Raymond D., Alexa Fox, and Judy Strauss (2018). E- Marketing. Routledge
 Gupta, Seema (2018). Digital Marketing. McGraw Hill Education (India) Private Ltd.
 Kapoor, Neeru. E-Marketing, Pinnacle learning
 Kotler, Philip, HermawanKartajaya, and Iwan Setiawan (2017).
 Digital Marketing:4.0 Moving from Traditional to Digital. Pearson India
 Ryan, Damian and Jones Calvin (2016). Understanding Digital Marketing: Marketing
Strategies for engaging the Digital Generation.
 Year: Semester: Course Title: Course Code: Credits:
Second Four Fundamentals of COM 405 03 Major Elective
Entrepreneurship I (C010404T)

Course outcomes:
 After completing this course a student will have:
 Ability to understand the concept of Entrepreneurship along with the basic laws and
practices of Entrepreneurship.

Unit I

Entrepreneurship: Meaning, Concept, Characteristics, Need, Functions, Theories of

Entrepreneurship. Entrepreneur: Meaning, Characteristics, Qualities, Functions, Types,
Difference between Entrepreneurship & Entrepreneur. Difference between Entrepreneur,
Intrapreneur & Manager. Entrepreneurship & Environment.

Unit II
Entrepreneurship Development Programme (EDP): Meaning, Need, Objective, Steps, Outline,
Achievements, Government Assistance and Incentives. Women Entrepreneurship: Meaning,
Characteristics, Problems and Steps taken to promote Women Entrepreneur. Qualities of Women
Entrepreneur.

Suggested Readings:

 Desai, Vasant, “Dynamics of Entrepreneurial Development and Management”,

Himalaya Publishing House
 Desai, Vasant, “Management of Small Scale Industry”, Generic
 Drucker, Perer, “Innovation and Entrepreneurship”, Harper Business; Reprint edition
 Gupta, C.B. & Srinivasan, N.P., “Entrepreneurship Development”, S. Chand
 Kenneth, P.Van, “Entrepreneurship and Small Business Management”
 Pareek, Udai& Ven, “Developing Entrepreneurship book on Learning System”
 Agrawal, R.C., ‘UdyamitaVikas”(Hindi)
 Khanka, S.S. “Entrepreneurship Development”, S. Chand & Company
 Year: Semester: Course Title: Course Code: Credits:
Second Four Fundamentals of COM 406 03 Major Elective
Entrepreneurship II (C010404T)

Course outcomes:
 Ability to understand the terminologies associated with the field of Entrepreneurship
along with their relevance.
 Ability to identify the appropriate functions and qualities of Entrepreneur for solving
different problems.
 Ability to apply basic Entrepreneurship principles to solve business and industry related
problems.
 Ability to understand the concept of Life Small Business, Raising of Funds and EDP.

Unit I

Promotion of a Venture: Concept of Projects, Project Identification, Formulation and Report,

Project Appraisal. Product Selection and Techniques, Raising of Funds: Concept, Need, Types
and Sources.

Unit II
Small Business: Process of Establishing Small Business, Nature, Objectives and Importance of
Small Business. Role of Financial Institutions in Financing of Small Business, Infrastructural
Facilities. Legal Requirements for Establishment of New Unit. Entrepreneurial Consultancy
Process and Methods.

Suggested Readings:

 Desai, Vasant, “Dynamics of Entrepreneurial Development and Management”,

Himalaya Publishing House
 Desai, Vasant, “Management of Small Scale Industry”, Generic
 Drucker, Perer, “Innovation and Entrepreneurship”, Harper Business; Reprint edition
 Gupta, C.B. & Srinivasan, N.P., “Entrepreneurship Development”, S. Chand
 Kenneth, P.Van, “Entrepreneurship and Small Business Management”
 Pareek, Udai& Ven, “Developing Entrepreneurship book on Learning System”
 Agrawal, R.C., ‘UdyamitaVikas”(Hindi)
 Khanka, S.S. “Entrepreneurship Development”, S. Chand & Company
 Year: Semester: Course Title: Course Code: Credits:
Second Four Tourism & Travel COM 407 03 Major Elective
Management I (C010405T)

Course outcomes: The objective of this course is to understand the fundamental concept
of Tourism and to familiarize with the significance and emerging trends in tourism.

Unit I

Introduction to Travel: Meaning and definitions of tourism, traveler, excursionist, tourists-

objectives, nature and classification of tourism and tourists, Growth and Development of
Tourism, Forms of Tourism: Inbound Outbound, Domestic and International.

Unit II
The Modern Tour Industry: Package Tours- Custom Tours- Tour wholesalers- Types of
Package tours: Independent Package, Hosted Tour, Escorted Tour, Sightseeing Tour Group,
Incentive and Convention Tour- Man Market Package Holidays- Types of Tour Operations:
Specialist Tour Operators: Specialist Tour Operators, Tour Operators reliance on other
organization.

Suggested Readings:

 Bhatia A.K (2003) International Tourism, Sterling Publishers Pvt Ltd, New Delhi.
 Pran Nath Seth(1997),Successful Tourism Management, Sterling Publishers Pvt Ltd, New
Delhi,
 Ghosh Bishwanth (2000), Tourism & Travel Management, Second Revised Edition Vikas
Publishing House Pvt Ltd, New Delhi.
 Year: Semester: Course Title: Course Code: Credits:
Second Four Tourism & Travel COM 408 03 Major Elective
Management II (C010405T)

Course outcomes: The objective of this course is to understand the fundamental concept
of Tourism and to familiarize with the significance and emerging trends in tourism.

Unit I

Tour Operations and Documentation: Functions- Sources of Income, How to set up a Travel
Agency: Procedures for approval of a Travel Agency and Tour Operator, Travel
Documentation: Passports- various types and requirements- Procedure to apply for Passports:
VISA- various types and requirements- Documents required for Foreigners to visit India, Health
Check Documents and Process for Encashment of Foreign Currency.

Unit II
Impact of Tourism and Tourism Organizations: Tourism Impacts: Economic impact, Social
Impact, Cultural Impact and Environmental Impact- Strategies to overcome or reduce the
negative Impact of Tourism. Objectives, Functions of- United Nations World Tourism
Organization (UNWTO), World Travel and Tourism Council (WTC), Pacific Asia Travel
Association (PATA), International Air Transport Association (IATA), Travel Agents Association
of India (TAAI), Indian Association of Tour Operators (IATO) and Federation of Hotel and
Restaurant Associations of India (FHRAI).

Suggested Readings:

 Bhatia A.K (2003) International Tourism, Sterling Publishers Pvt Ltd, New Delhi.
 Pran Nath Seth(1997),Successful Tourism Management, Sterling Publishers Pvt Ltd, New
Delhi,
 Ghosh Bishwanth (2000), Tourism & Travel Management, Second Revised Edition Vikas
Publishing House Pvt Ltd, New Delhi.
 Year: Semester: Course Title: Course Code: Credits:
Minor Elective
Second Four E-Filling of Return COM (E) 0002 02

Course Learning Outcomes

After completing the course, the student shall be able to:
CO1: know the difference between e-filing and regular filing of Income tax returns and
understand the circumstances when e-filling is mandatory.
CO2: understand the basic process of computing taxable income and tax liability, and know
about various types of income tax return forms.
CO3: understand the concept of advance payment of tax and tax deduction at source and
develop the ability of e-filing of TDS returns.

Unit I
Conceptual Framework: e-filing- Meaning of e-filing; difference between e-filing and regular
filing of returns; benefits and limitations of e-filing; types of e-filing; e-filing process; relevant
notifications.

Unit II
Introduction to income tax – basic terminology; types of assesse; income taxable under different
heads; basics of computation of total income and tax liability; deductions available from gross
total income; PAN card; due date of filing of income tax return. Instructions for filling out form
ITR-1, ITR-2, ITR-3, ITR-4, ITR-4S, ITR-5, ITR-6. Introduction to Income Tax Portal; preparation
of electronic return (practical workshops), TDS and e-Filing of TDS returns: Introduction to the
concept of TDS; provisions in brief relating to advance payment of tax; schedule for deposit of
TDS; schedule for submission of TDS returns; prescribed forms for filing of TDS returns;
exemption from TDS – Form 13, 15G, 15H; Practical workshop on e-filing of TDS returns
Suggested Readings:

 Ahuja. Girish. and Gupta. Ravi. Systematic Approach to Income Tax. Bharat Law House,
Delhi.
 Gupta, S.S., Vastu and Sevakar, Taxmann Publications, 2017
 Singhania,Vinod K. and Singhania Monica. Students' guide to Income Tax. University
Edition. Taxmann Publications Pvt Ltd.,New Delhi.
 Year: Semester: Course Title: Course Code: Credits:
Minor Vocational
Second Four Investment in Stock Market COM (V) 0002 02

Course Learning Outcomes

After completing the course, the student shall be able to:
CO1: learn the basics of investing in stock market, the investment environment as well as risk
& return
CO2: analyze Indian securities market including the derivatives market
CO3: Examine EIC framework and conduct fundamental analysis
Unit-I: Basics of Investing

Basics of Investment & Investment Environment. Risk and Return, Instruments of Investment -
Equity shares, Preference shares, Bonds and Debentures. Indian Security Markets: Primary
Markets (IPO, FPO, Private placement, Offer for sale), Secondary Markets (cash market and
derivative market: Futures and Options) Market Participants: Stock Broker, Investor,
Depositories, Clearing House, Stock Exchanges. Role of stock exchange, Stock exchanges in
India: BSE, NSE, MSEI. Security Market Indices: Nifty & Sensex, Sources of financial
information, Fundamental & Technical Analysis. Trading in securities: types of orders, using
brokerage and analyst recommendations.
Unit II: Indian Security Markets
Primary Markets (IPO, FPO, Private placement, Offer for sale), Secondary Markets (cash market
and derivative market: Futures and Options) Market Participants: Stock Broker, Investor,
Depositories, Clearing House, Stock Exchanges. Role of stock exchange, Stock exchanges in
India: BSE, NSE, MSEI. Security Market Indices: Nifty & Sensex, Sources of financial
information.Trading in securities: types of orders, using brokerage and analyst recommendations.
Mutual Funds, Types of Mutual funds

Suggested Readings:

 Kumar, Vinod and Nangia, Raj Sethi, Investing in Stock Markets, Ane books
 Singh J K , Singh Amit Kumar, Investing in Stock Markets, A K Publications, Delhi.
 Tripathi, Vanita and Pawar, Neeti (2019), Investing in Stock Market, Taxmann
Publications.
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Corporate Accounting I COM 501 03 Major Compulsory
(C010501T)

Course outcomes: The objective of this course is to understand the fundamental concept
of Tourism and to familiarize with the significance and emerging trends in tourism.

Unit I

Shares: Features, Types of Shares, Difference Between Preference Shares And Equity Shares,
Share Capital and Its Types. Issues, Forfeiture and Re Issue of Shares, Redemption of
Preference Shares.

Unit II
Debentures: Features & Types, Issue And Redemption Of Debentures, Profit Prior To
Incorporation, Use of Profit and Loss Prior To Incorporation, Methods of Computing Profit
and Loss Prior To Incorporation. Final Accounts, General Instruction For Preparation of
Balance Sheet And Statement Of Profit And Loss.

Suggested Readings:

 Gupta RL Radhaswami M, Company Accounts Sultan Chand

AndCompany(Hindi and English)
 Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing(Hindi
and English)
 Shukla SM And Gupta SP Advanced Accountancy Sahitya Bhawan Publication (Hindi
and English)
 Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal
 PS And Gupta SC Advanced Accounts S Chand And Company
 Shukla MB Corporate Accounting Kitab Mahal
 Babu, Deepak: Corporate Accounting, Navyug Publications, Agra (English and Hindi)
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Corporate Accounting II COM 502 02 Major Compulsory
(C010501T)

Course outcomes: The objective of this course is to understand the fundamental concept of
Tourism and to familiarize with the significance and emerging trends in tourism.

Unit I

Valuation Of Goodwill: Meaning And Nature Of Goodwill, Needs And Methods Of Valuation
Of Goodwill, Valuation Of Shares, Need And Methods Of Valuation Of Shares.

Unit II
Accounting For Amalgamation Of Companies As Per Indian Accounting Standard 14. Meaning,
Characteristics And Objectives Of Amalgamation, Kinds Of Amalgamation, Accounting For
Internal Reconstruction Internal And External.

Suggested Readings:

 Gupta RL Radhaswami M, Company Accounts Sultan Chand

AndCompany(Hindi and English)
 Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing(Hindi
and English)
 Shukla SM And Gupta SP Advanced Accountancy Sahitya Bhawan Publication (Hindi
and English)
 Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal
 PS And Gupta SC Advanced Accounts S Chand And Company
 Shukla MB Corporate Accounting Kitab Mahal
 Babu, Deepak: Corporate Accounting, Navyug Publications, Agra (English and Hindi)
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Goods & Services Tax I COM 503 03 Major Compulsory
(C010502T)

Course outcomes: To provide students with the working knowledge of principles and
provisions of GST to understand the relevance of GST in the present Indian tax in
scenario and its contribution for economic development.

Unit I

Indirect Tax: Meaning, Features, Difference Between Direct And Indirect Tax, Types Of
Indirect Tax Before GST, Shortcoming Of Indirect Tax System During Pre GST Era. GST
Meaning Advantages, Disadvantages Of Evaluation Of GST, Structure Of GST, CGST, SGST,
IGST UTGST, And Important Definition Under GST Act.

Unit II
Time of Supply: Meaning of Goods and Services, TOS Under Reverse Charge Mechanism,
Invoicing Provisions, Provisions Related With Change Changes In GST Rate.

Place of Supply: POS Meaning, POS of Goods and Services, Intra state and Interstate Supply.

Value of Supply: Meaning, Provisions Related With Determination of Value of Supply of Goods
And Services, Determination Of GST Liability.

Suggested Readings:

 Malhotra XE and Agarwal goods and services tax Agra India Sahib Bhawan
Publication English and Hindi
 Agarwal Raj ke advanced handbook on GST background material on model GST law
Sahitya Bhawan Publications.
 Bansal K. M. GST Customer law taxman Publication private limited Universityedition
 RK Singh PK a bird's eye view of GST Asia law house
 Singhania VK student's guide to GST and customs law taxman Publication private limited
University edition
 Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHING
HOUSE, AGRA
 Babu, Deepak: GST: A Revolution on Indian Tax System, ISARA Solutions, New Delhi
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Goods & Services Tax II COM 504 02 Major Compulsory
(C010502T)

Course outcomes: To provide students with the working knowledge of principles and
provisions of GST to understand the relevance of GST in the present Indian tax in
scenario and its contribution for economic development.

Unit I

Input Tax Credit ITC: Meaning Of Utilization Of ITC, Block Credit, Supply Not Eligible For
ITC, Matching, Reversal And Reclaim Of ITC. Payment Under GST: Manner Of Payment Of
GST Liability, Concept Of Electronic, Cash Credit And Liability Ledger, Refund Of Excess
GST. Return: Meaning, Purpose And Importance, Different Types Of Return, Due Date Of
Filing Return, Assessment Under GST: Meaning, Types Sales Assessment, Provisional
Assessment, Summary Assessment, Best Judgment Assessment.

Unit II
Registration: Meaning Of Final Registration, Compulsory Registration, and
Procedure For New Registration, Amendment And Cancellation Of Registration. Accounts And
Records: Manner Of Maintenance Of Accounts, Period Of Retention Of Relevant Records.
Invoice: Format, Types Debit And Credit Note, Voucher Audit: Meaning, Types Mandatory,
Departmental And Specific Audit, Penalty And Under GST, E -Way Bill.

Suggested Readings:

 Malhotra XE and Agarwal goods and services tax Agra India Sahib Bhawan
Publication English and Hindi
 Agarwal Raj ke advanced handbook on GST background material on model GST law
Sahitya Bhawan Publications.
 Bansal K. M. GST Customer law taxman Publication private limited Universityedition
 RK Singh PK a bird's eye view of GST Asia law house
 Singhania VK student's guide to GST and customs law taxman Publication private limited
University edition
 Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHING
HOUSE, AGRA
 Babu, Deepak: GST: A Revolution on Indian Tax System, ISARA Solutions, New Delhi
Year: Semester: Course Title: Course Code: Credits:
Third Fifth Major Industrial Training / COM 505 04 Major Compulsory
survey (C010506P)
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Business Finance I COM 506 03 Major Elective
(C010503T)

Course outcomes: This course is to help students understand the conceptual framework of
Business Finance.

Unit I

Business Finance: Nature And Scope, Finance Function Investment Financing And Dividend
Decisions, Capital Budgeting: Meaning Nature And Importance Investment Decisions Are Its
Major Evaluation Criteria.

Unit II

Cost Of Capital: Meaning, Importance, CalculationOf Cost Of Debt, Preference Shares,

Equity Shares And Retained Earnings, Combined (Weighted) Cost Of Capital, Capitalization-
Meaning, Overcapitalization.

Suggested Readings:

 Avadhani V A Financial System

 Bhalla VK Modern Working Capital Management
 Chandra Prasanna Financial Management Theory And Practices
 Khan NY And Jain PK Financial Management Tax And Problems
 Pandey I M Financial Management
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Business Finance II COM 507 02 Major Elective
(C010503T)

Course outcomes: This course is to help students understand the conceptual framework of
Business Finance.

Unit I

Dividend Policies: Issues In Dividend Policies, Dividend Models, Sources Of Funds: Long
Term Funds, Short Term Funds, Nature Significance And Determinants Of Working Capital.

Unit II

Time value of Money, Uses of simple and Compound interest in business finance.
Capital Market: (A) New Issue Market (B) Secondary Market Functions And Role Of Stock
Exchange (BSE, NSE,) Money Market: Indian Money Markets- Composition And Structure.

Suggested Readings:

 Avadhani V A Financial System

 Bhalla VK Modern Working Capital Management
 Chandra Prasanna Financial Management Theory And Practices
 Khan NY And Jain PK Financial Management Tax And Problems
 Pandey I M Financial Management
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Principles & Practices of COM 508 03 Major Elective
Insurance I (C010504T)

Course outcomes:
After completing this course a student will have:

 Ability to understand the concept of Insurance along with the basic laws and
practices of Insurance.
 Ability to understand the terminologies associated with the field of Insurance and
control along with their relevance.
 Ability to identify the appropriate method and types of Insurance for solving different
problems.
 Ability to apply basic Insurance principles to solve business and industry related
problems.
 Ability to understand the concept of Life, Marine and Fire Insurance.
Unit I

Risk: Meaning, Types, Causes, Methods of Handling Risks. Insurance: Meaning, Origin &
Development, Functions, Types, Principles, Advantages, Reinsurance,Double-Insurance.

Unit II

Life Insurance: Meaning, Importance, Essentials of Life Insurance Contract, Procedure of Life
Insurance. Life Insurance Policies, Nomination & Assignment, Surrender Value. Life Insurance
Corporation: Functions& Organization.

Suggested Readings:

 Mishra M.N., Insurance- Principles & Practice.

 Gupta O.S., Life Insurance.
 Vinayakam, M. Radhaswami &Vasudevam, Insurance- Principles & Practice.
 Kothari &Bhall, Principles & Practice of Insurance.
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Principles & Practices of COM 509 02 Major Elective
Insurance II (C010504T)

Course outcomes:
After completing this course a student will have:
 Ability to identify the appropriate method and types of Insurance for solvingdifferent
problems.
 Ability to apply basic Insurance principles to solve business and industry related
problems.
 Ability to understand the concept of Life, Marine and Fire Insurance.

Unit I

Marine Insurance: Meaning, Significance, Scope and Insurable Risk, Characteristics of Marine
Insurance, Contract, Types of Marine Policies, Main Clauses in Marine Policies and Marine
Losses.

Unit II

Fire Insurance: Meaning, Hazards in Fire Insurance, Scope, importance, Fire Insurance Contract,
Conditions of Fire Insurance Policy & Procedure. Miscellaneous Insurance: Motor Insurance,
Burglary, Live-stock, Cropand Health Insurance.

Suggested Readings:

 Mishra M.N., Insurance- Principles & Practice.

 Gupta O.S., Life Insurance.
 Vinayakam, M. Radhaswami &Vasudevam, Insurance- Principles & Practice.
 Kothari &Bhall, Principles & Practice of Insurance.
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Monetary Theory and COM 510 03 Major Elective
Banking in India I (C010505T)

Course outcomes: The course expose the students to the working for money and financial
system prevailing in India..

Unit I

Money: Functions, Alternative Measures To Money Supply In India And Their Different
Components, Meaning And Changing Relative Importance Of Each Component, High Powered
Money- Meaning And Uses, Sources Of Changes In High Powered Money. Financial System:
Components, Financial Intermediaries

Unit II

Indian Banking System: Definition Of Bank, Commercial Banks, Importance And Functions,
Structure Of Commercial Banking System In India. Regional Rural Banks, Cooperative Bank In
India. Process Of Credit Creation By Banks; Determination Of Money Supply And Total Bank
Credit.

Suggested Readings:

 Saha SK Indian Banking System SBPD Publication (Hindi and English)

 Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and English)
 Gupta SB Monetary Planning Of India
 Khan M Y Indian Financial System Theory And Practice
 Sengupta A K & Agarwal K Money Market Operations In India
 Year: Semester: Course Title: Course Code: Credits:
Third Fifth Monetary Theory and COM 511 02 Major Elective
Banking in India II (C010505T)

Course outcomes: The course expose the students to the working for money and financial
system prevailing in India..

Unit I

Development Banks And Other Non-Banking Financial Institution: Main Features,

Problems And Policies For Allocation Of Institutional Credit, Problem Between The
Government And The Commercial Sector, Inter-Sectoral And Inter-Regional Problems, Problem
Between Large And Small Borrowers

Unit II

The Reserve Bank of India: Functions, Instruments Of Monetary And Credit Control; Main
Features Of Monetary Policy Since Independence, Interest Rates; Various Rates In India (As
Bond Rate, Bill Rate, Deposit Rate, etc.) Impact Of Inflation And InflationaryExpectations.

Suggested Readings:

 Saha SK Indian Banking System SBPD Publication (Hindi and English)

 Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and English)
 Gupta SB Monetary Planning Of India
 Khan M Y Indian Financial System Theory And Practice
 Sengupta A K & Agarwal K Money Market Operations In India
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Accounting for Managers I COM 601 03 Major Compulsory
(C010601T)

Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Managerial Accounting along with the basic forms
and norms of Managerial Accounting.
 Ability to understand the terminologies associated with the field of Managerial
Accounting and control along with their relevance.
Unit I

Management Accounting- Concept, Meaning, Characteristics, Difference between Financial

Accounting Management Accounting, Difference between Cost Accounting and Management
Accounting, Techniques, Objectives and Importance. Management Accountant- Duties, Status,
Functions and Responsibility. Financial Statement Analysis and Interpretation - Meaning,
Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in Financial
Statement, Types of Financial Analysis - Horizontal, Vertical and Trend Analysis.

Unit II

Ratio Analysis: meaning, Utility, Classification of Ratios - Profitability Ratio, Activity ratio
and Financial Position Ratios. Fund Flow and Cash Flow Statement- Concept, Meaning of the
term Fund and Preparation ofFund Flow Statement and Cash Flow Statement (As-3).

Suggested Readings:

 Homgren, C.T., Gary L. Sundem and William O. Stratton: Introduction to Management

Accounting, Prentice Hall of India, Delhi.
 Homgren, Charles T., George Foster and Srikant M. Dailiar; Cost Accounting; A
Managerial Emphasis, Prentice Hall of India, Delhi.
 Lall, B.M. and I.C. Jain: Cost Accounting: Principles and Practice, Prentice Hall of India,
Delhi.
 Welsch Glenn A., Ronald W. Hilton and Paul N. Gordon Budgeting, Profit Planning and
Control, Prentice hall of India, Delhi.
 Baig Nafees: Cost Accounting, Rajat Publications, New Delhi. Baig Nafees:
Management Accounting & Control, Ashish Publishing Home, New Delhi.
 Sharma R.K. and Gupta S.K.; Management Accounting, Kalyani Publishers, Ludhiyana.
(Hindi and English)
 Lal Jawahar; Managerial Accounting, Himalya Publishing House, New Delhi.
 Misra, A.K., Management Accounting, (Hindi and English) Navneet Prakashan,
Nazibabad.
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Accounting for Managers II COM 602 02 Major Compulsory
(C010601T)

Course outcomes:
After completing this course a student will have:
 Ability to identify the appropriate method and techniques of Managerial Accounting for
solving different problems.
 Ability to apply basic Managerial Accounting principles to solve business and industry
related issues and problems.
 Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund
Flow Statement, Break Even Analysis etc.
Unit I

Business Budgeting: Meaning of Budget and Budgeting, Objectives, Limitations and

importance, Essentials of effective Budgeting, Classification of Budgets- Flexible budget and
Zero Based Budget. Marginal Costing: Meaning, Determination of Profit under Marginal
Costing, Pricing of Product, make or by Decision, Selection of most profitable channel. Break
Even Analysis: Concept and Practical Applications of Break even Analysis.

Unit II

Standard Costing and Variance Analysis: Meaning and Objectives of Standard Costing Setting of
Standard, Variance Analysis: Material and Labour Variance. Reporting to Management:
Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of Reports,
Reporting at different Levels of Management.

Suggested Readings:

 Homgren, C.T., Gary L. Sundem and William O. Stratton: Introduction to Management

Accounting, Prentice Hall of India, Delhi.
 Homgren, Charles T., George Foster and Srikant M. Dailiar; Cost Accounting; A
Managerial Emphasis, Prentice Hall of India, Delhi.
 Lall, B.M. and I.C. Jain: Cost Accounting: Principles and Practice, Prentice Hall of India,
Delhi.
 Welsch Glenn A., Ronald W. Hilton and Paul N. Gordon Budgeting, Profit Planning and
Control, Prentice hall of India, Delhi.
 Baig Nafees: Cost Accounting, Rajat Publications, New Delhi. Baig Nafees:
Management Accounting & Control, Ashish Publishing Home, New Delhi.
 Sharma R.K. and Gupta S.K.; Management Accounting, Kalyani Publishers, Ludhiyana.
(Hindi and English)
 Lal Jawahar; Managerial Accounting, Himalya Publishing House, New Delhi.
  Misra, A.K., Management Accounting, (Hindi and English) Navneet Prakashan,
Nazibabad.
Year: Semester: Course Title: Course Code: Credits:
Third Sixth Auditing I COM 603 03 Major Compulsory
(C010602T)

Course outcomes: This course aims at imparting knowledge about the principles and methods of
auditing and their application.

Unit I

Methodology of Accounting, Auditing and Fraud risk management in Kautilya’s Arthshastra.

Audit and Audit Process: Meaning, Nature, Objectives and Various Classes of Auditing,
Standard of Auditing, Pronouncements on accepted Auditing practices, Internal Control and the
need for its evaluation by the Auditor

Unit II

Audit Procedures: Verification programme-selective verification, Audit in depth, test checking,

Auditor’s Approach to statistical sampling, Routine checking, vouchers, verification and
valuation of assets and liabilities, Auditor’s Report on Profit and Loss Account and Balance Sheet.

Suggested Readings:

 Gupta Kamal : Contemporary Auditing, TATA Mc Graw, New Delhi.

 Tandon, B.N. : Principles of Auditing, S. Chand & Company, New Delhi.
 Pargare Dinkar : Principles and practices of Auditing, Sultan Chand, New Delhi.
 Sharma, T.R. : Auditing Principles and Problems, Sahitya Bhawan, Agra. (Hindi and English)
 Yadav, Pankaj, Auditing, Neel Kamal Prakashan, Delhi(Hindi and English)
 Sharma, Sanjeev, Auditing: MK Publications , Agra (Hindi and English)
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Auditing II COM 604 02 Major Compulsory
(C010602T)

Course outcomes: This course aims at imparting knowledge about the principles and methods of
auditing and their application.

Unit I

Audit of Limited Companies: Qualifications and Appointment of Company Auditors, their

powers, duties and liabilities as per Company Act 1956, Enquiries under Section 227 (IA),
Audit of share capital, share transfer and managerial remuneration, Additional matters in the
Auditor’s Report (Manufacturing and other companies), Auditor’s Report Order 1988.

Unit II

Audit of Public Sector Undertaking and Banks: Special features concerning Audit of
departmental undertakings, Statutory Corporations and Government Companies, Procedure of
appointment of Auditors, Special features relating to the audit of Banks, Audit of Insurance
Companies and audit of non-profit companies. Cost Audit: Importance of cost audit, Provisions
regarding cost audit, Cost Audit report, Tax and Social Audit. Internal Audit: Objective and
scope of Internal Audit, Responsibilities and Authority of Internal Auditors, Relationship between
internal auditor and statutory auditor.

Suggested Readings:

 Gupta Kamal : Contemporary Auditing, TATA Mc Graw, New Delhi.

 Tandon, B.N.: Principles of Auditing, S. Chand & Company, New Delhi.

 Pargare Dinkar : Principles and practices of Auditing, Sultan Chand, New Delhi.

 Sharma, T.R.: Auditing Principles and Problems, Sahitya Bhawan, Agra. (Hindi and
English)
 Yadav, Pankaj, Auditing, Neel Kamal Prakashan, Delhi(Hindi and English)
 Sharma, Sanjeev, Auditing: MK Publications , Agra (Hindi and English)
Year: Semester: Course Title: Course Code: Credits:
Third Sixth Comprehensive Viva-Voce COM 605 05 Major Compulsory
(C010603R)
Year: Semester: Course Title: Course Code: Credits:
Third Sixth Project COM 606 04 Major Compulsory
(C010606P)
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Financial Institutions & COM 607 03 Major Elective
Market I (C010604T)

Course outcomes:
After completing this course a student will have:

 Ability to understand the concept of Financial Market along with the basic form and norms
of Financial Market.
 Ability to understand the terminologies associated with the field of Financial Market
and control along with their relevance.
Unit I

Financial Markets an Overview: Meaning of Financial Market and its Significance in the
Financial System. Financial Markets in the Organized Sector - Industrial Securities Market,
Government Securities Market, Long-term Loans Market, Mortgages Market, Financial
Guarantee Market, Meaning and Structure of Money Market in India, Characteristics of a
DevelopedMoney Market, Significance and Defects of Indian Money Market.

Unit II

Capital Market: New issue market - Meaning and Functions of New Issue Market, Instruments
of New Issues, Players and their role in the New Issue Market, issue-pricing and marketing.
Defects and Remedies of New Issue Market.

Suggested Readings:

 Machiraju, ‘Indian Financial System’ – Vikas Publishing House.

 Varshney P.N., & Mittal D.K., ‘Indian Financial System’, Sultan Chand & Sons New
Delhi.
 Avadhani V.A Capital Market, Himalaya Publishing House, New Delhi
 Mulay, M. A., “New Issues Capital Market in India”
 Gordon & Natarajan, “Indian Financial System” Himalaya Publishing House.
 Avdhani, V. A., “Investment Management” Himalaya Publishing House.
 Gupta, O. P., “Indian Securities Market”.
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Financial Institutions & COM 608 02 Major Elective
Market II (C010604T)

Course outcomes:
After completing this course a student will have:

 Ability to identify the appropriate method and techniques of Financial Market for solving
different problems.
 Ability to apply basic Financial Market principles to solve business and industry related
problems.
 Ability to understand the concept of Primary and Secondary Market, Stock Exchange,
SEBI etc.
Unit I

Secondary market: Functions and role of stock exchange; Listing procedure and legal
requirements; Public Stock Exchanges-NSE, BSE and OTCEI. Functionaries on Stock
Exchanges: Brokers, Sub brokers, market makers, jobbers, portfolio consultants, institutional
investors.

Unit II

Investor Protection: Grievances concerning stock exchange dealings and their removal,
Demat Trading. SEBI Guidelines - Primary Market, Secondary Market and the Protection of
investor’s interest, NCLT &NCLAT.

Suggested Readings:

 Machiraju, ‘Indian Financial System’ – Vikas Publishing House.

 Varshney P.N., & Mittal D.K., ‘Indian Financial System’, Sultan Chand & Sons New
Delhi.
 Avadhani V.A Capital Market, Himalaya Publishing House, New Delhi
 Mulay, M. A., “New Issues Capital Market in India”
 Gordon & Natarajan, “Indian Financial System” Himalaya Publishing House.
 Avdhani, V. A., “Investment Management” Himalaya Publishing House.
 Gupta, O. P., “Indian Securities Market”.
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Human Resource COM 609 03 Major Elective
Management I (C010605T)

Course outcomes: The paper aims to develop in the students a proper understanding about
human resource management.

Unit I

Human Resource Management concept and function, role of competencies of HR manager at our
policies evolution of HRM emerging challenges of Human Resource Management workforce
diversityempowerment VRS work life balance downsizing.

Unit II

Recruitment & Selection: Recruitment, factors affecting recruitment, sources of recruitment,

Selection – Process, selection test, Interview, Orientation, Placement. Training &Development:
Training - objectives & Importance of training, Training Methods-On job training and off-
the job training.

Suggested Readings:

 Aswathappa K Maine resource management Tata McGraw Hill

 Verma Pramod SaviBagiyaprabandhan Rao VSP human resource management Excel
books

 Tripathi PC personnel management and Industrial Relations Sultan Chand and sons
 Agarwal &Fauzdar, Human Resource Management-SBPD Publishing House, Agra (
English/Hindi)
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Human Resource COM 610 02 Major Elective
Management II (C010605T)

Course outcomes: The paper aims to develop in the students a proper understanding about
human resource management.

Unit I

Employee Compensation: Compensation & Welfare, Job Evaluation. Performance Appraisal:

Techniques, Job Enlargement & Job Enrichment, Quality of Work Life, Worker’s Participation
in Management.

Unit II

EMPLOYEE WELFARE: Various welfare schemes & Safety Measures. Employee Benefits –
Meaning and its types, Fringe Benefits; Remuneration – Salary, Bonus, Commission, Long Term
Incentives, Perquisites. Grievance Handling & Discipline – Meaning, Importance. Collective
Bargaining – Meaning and Importance, Process.

Suggested Readings:

 Aswathappa K Maine resource management Tata McGraw Hill

 Verma Pramod SaviBagiyaprabandhan Rao VSP human resource management Excel
books

 Tripathi PC personnel management and Industrial Relations Sultan Chand and sons
 Agarwal &Fauzdar, Human Resource Management-SBPD Publishing House, Agra
( English/Hindi)
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Business Ethics and COM 611 03 Major Elective
Corporate Governance I (C010606T)

Course outcomes: This course seeks to provide knowledge about the concepts, tools,
Techniques, and relevance of Business Ethics and Corporate Governance in the present changing
scenario.

Unit I

Values – Importance, Sources of Value Systems, Types, Values, Loyalty and Ethical Behaviour,
Values across Cultures; Business Ethics – Nature, Characteristics and Needs, Ethical Practices in
Management.

Unit II

The Ethical Value System – Universalism, Utilitarianism, Distributive Justice, Social Contracts,
Individual Freedom of Choice, Professional Codes; Culture and Ethics – Ethical Values in
different Cultures, Culture and Individual Ethics.
Suggested Readings:

 Kitson Alan- Ethical Organisation, Palgrave

 L. T. Hosmer : The Ethics of Management, Universal Book.
 D. Murray : Ethics in Organizational, Kogan Page.
 S. K. Chakraborty : Values and Ethics in Organisation, OUP
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Business Ethics and COM 612 02 Major Elective
Corporate Governance II (C010606T)

Course outcomes: This course seeks to provide knowledge about the concepts, tools,
Techniques, and relevance of Business Ethics and Corporate Governance in the present changing
scenario.

Unit I

Law and Ethics – Relationship between Law and Ethics, Other Bodies in enforcing Ethical
Business Behaviour, Impact of Laws on Business Ethics; Social Responsibilities of Business –
Environmental Protection, Fair Trade Practices, Fulfilling all National obligations under various
Laws, Safeguarding Health and well- being of Customers.

Unit II

Corporate Governance: Issues, need, corporate governance code, transparency & disclosure, role
of auditors, board of directors and shareholders; Global issues of governance, accounting and
regulatory frame work, corporate scams, committees in India and abroad, corporate
social responsibility.
Suggested Readings:

 Kitson Alan- Ethical Organisation, Palgrave

 L. T. Hosmer : The Ethics of Management, Universal Book.
 D. Murray : Ethics in Organizational, Kogan Page.
 S. K. Chakraborty : Values and Ethics in Organisation, OUP
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Integrated Marketing COM 613 03 Major Elective
Communication I (C010607T)

Course outcomes: This course is designed as an introduction to the field of Integrated Marketing
Communications (IMC), for better marketing communications decisions. How to elaborate on the
important decisions regard integration of communication tools that marketing managers need to take
through the marketing process. Additionally, to learn about the latest trends in the market and how one
can establish brand equity and loyalty with the help.

Unit-I
Integrated Marketing Communications - Role of IMC in marketing process, IMC planning
model, Marketing and promotion process model. Communication process, steps involved in
developing IMC programme, Effectiveness of Marketing Communication - Purpose, Role,
Functions, Types, Communication Vs Marketing mix, Communication appeal in various stages
of PLC, Communication Models - AIDA Model, Hierarchy of Effect model, Innovation
Adoption Model, Information Processing Model, The Standard Learning Hierarchy Model.

Unit-II
Introduction to IMC tools -Advertising, sales promotion, publicity, public relations. Advertising-
Objectives, Functions, Importance, Criticism, Role of Advertising in other Tools of IMC.

Unit-III
Advertising Budgeting - Goal setting – DAGMAR approach, various budgeting methods used.
Advertising Agency: Type of agencies, Services offered by various agencies, Criteria for
selecting the agencies and evaluation

Suggested Readings:
 Advertising & Promotion- An Integrated Marketing Communications Perspective, George
Belch, Michael Belch & Keyoor Purani, TATA McGraw Hill
 Reference Books:
 Advertising Management, Jaishri Jethwaney & Shruti Jain, Oxford University Press
 Advertising & Promotions: An IMC perspective, Kruti Shah and Alan D’Souza, Tata
McGraw Hill
 Advertising Management, Aakar, Batra and Myers, Prentice
 Advertising & Promotions, S H Kazmi and Satish K Batra, Excel
 Advertising; Principles and Practice, Wells, Moriarty and Burnett, Pearson
 Advertising & Promotion: An IMC approach, Terence A. Shimp Pub., Cengage Learning
 Year: Semester: Course Title: Course Code: Credits:
Third Sixth Integrated Marketing COM 614 02
Major Elective
Communication II (C010607T)

Course outcomes: This course is designed as an introduction to the field of Integrated Marketing
Communications (IMC), for better marketing communications decisions. How to elaborate on the
important decisions regard integration of communication tools that marketing managers need to take
through the marketing process. Additionally, to learn about the latest trends in the market and how one
can establish brand equity and loyalty with the help.

Unit-I
Media planning: Developing Media plan, Problems encountered, Media Evaluation-Print,
Broadcast, Visual and Internet Media in Advertising. Media strategy: Creativity, Elements of
Creative Strategies and its Implementation, Importance of Headline and Body Copy.
Unit II
Monitoring, Evaluation and control: Measurement in Advertising, Various methods used for
Evaluation, Pre-testing, Post- testing Concurrent- testing.
Unit-III
Direct Marketing: Features, Functions, Growth, Advantages/Disadvantages, Direct Marketing
Strategies. Sales Promotion: Meaning, Importance, tools used, Conventional/unconventional,
drawbacks, push & pull strategies, Co-operative advertising, Integration with advertising and
publicity Public relation/ Publicity:- Meaning, Objectives, tools of public relations, Public
relation strategies, Goals of publicity, Corporate Advertising – Role, Types, Limitations, PR vs.
Publicity.

Suggested Readings:
 Advertising & Promotion- An Integrated Marketing Communications Perspective, George
Belch, Michael Belch & Keyoor Purani, TATA McGraw Hill
 Reference Books:
 Advertising Management, Jaishri Jethwaney & Shruti Jain, Oxford University Press
 Advertising & Promotions: An IMC perspective, Kruti Shah and Alan D’Souza, Tata
McGraw Hill
 Advertising Management, Aakar, Batra and Myers, Prentice
 Advertising & Promotions, S H Kazmi and Satish K Batra, Excel
 Advertising; Principles and Practice, Wells, Moriarty and Burnett, Pearson
 Advertising & Promotion: An IMC approach, Terence A. Shimp Pub., Cengage Learning