VIKRAM DEB AUTONOMOUS COLLEGE

JEYPORE, KORAPUT, ODISHA

COURSE OF STUDIES
OF
BACHELOR DEGREE COMMERCE
UNDER CBCS

Subject: COMMERCE

WITH AFFECT FROM 21-22 ADMISSION BATCH

Published by
VIKRAM DEB AUTONOMOUS COLLEGE
JEYPORE, KORAPUT, ODISHA
Website: www.vikramdebcollege.ac.in

Page 1 of 47 (U.G Commerce)

 COURSE STRUCTURE
First Semester
Course Opted Course Name Credits Marks
1.1 Environmental Science AECC -1 4 100
1.2 Financial Accounting CORE-1 6 100
1.3 Business Law CORE-2 6 100
1.4 Micro Economics GE-1 6 100
Total Credit- 22 Total Marks- 400
Second Semester
Course Opted Course Name Credits Marks
2.1 Communicative English/MIL AECC-2 4 100
2.2 Cost Accounting CORE-3 6 100
2.3 Corporate Law CORE-4 6 100
2.4 Macro & Indian Economy GE-2 6 100
Total Credit- 22 Total Marks- 400

Third Semester
Course Opted Course Name Credits Marks
3.1 Corporate Accounting CORE-5 6 100
3.2 Income-tax Law and Practice CORE-6 6 100
3.3 Management Principles and CORE-7 6 100
Application
3.4 Business Statistics GE-3 6 100
3.5 Quantitative and Logical SEC-1 4 100
Thinking
Total Credit- 28 Total Marks- 500

Fourth Semester
Course Opted Course Name Credits Marks
4.1 GST and Indirect Taxes CORE-8 6 100
4.2 Fundamentals of Data CORE-9 (Th-60+15 / Pr-25=100) 6 100
Management
4.3 Management Accounting CORE-10 6 100
4.4 Principles of Marketing GE-4 6 100
4.5 Communicative English SEC-2 4 100

Total Credit- 28 Total Marks- 500

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Fifth Semester
Course Opted Course Name Credits Marks
5.1 Computerized Accounting & CORE-11 (Th-60+15 / Pr-25=100) 6 100
E-filling of Tax Returns
5.2 Fundamentals of Financial
Management CORE-12 6 100
5.3 Elective I (Any one of the
following) DSE-1 6 100
A. Financial Accounting and Finance Markets, Institutions &Services
B. Banking and Insurance Indian Banking and Insurance System
C. Management Human Resource Management
5.4 Elective II (Any one of the DSE-2 6 100
following)
A. Accounting and Finance Financial Statement Analysis and Reporting
B. Banking and Insurance Merchant Banking and Financial Services
C. Management International Business

Total Credit- 24 Total Marks- 400

Sixth Semester
Course Opted Course Name Credits Marks
6.1 Auditing and Corporate
Governance CORE-13 6 100
6.2 Business Mathematics CORE-14 6 100
6.3 Elective III (Any one of the
following) DSE-3 6 100
A. Accounting and Finance Fundamentals of Corporate Tax Planning
B. Banking and Insurance Fundamentals of Investment
C. Management Consumer Affairs and Customer Care
6.4 Business Research Methods DSE-4 6 100
and Project work
End Term Exam = 50 Project = 30 Viva-voce = 20

Total Credit- 24 Total Marks- 400

Semester – 1st to 6th Semester

Total Credit- 148 Total Marks- 2600

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COMMERCE
Core course – 14 papers
Discipline Specific Elective – 4 papers
Generic Elective for non commerce students– 4 papers.
(Universities can exercise option of prescribing 2 GE in which case from the list of GEs
given in the syllabus GE1 and GE2 only are to be taken.
Marks per paper - Midterm: 20 marks, End term : 80 marks, Total – 100 marks for papers
without practical; For papers with Practicals the mark distribution would be 60+25+15
Credit per paper – 6
Teaching hours per paper – 50 hours + 10 hours tutorial

PROGRAM OUTCOME
 Enables learners to get theoretical and practical exposure in the commerce sector
which includes Accounts, Commerce, Marketing, Management, Economics,
Environment etc.
 Develops communication skills and build confidence to face the challenges of the
corporate world.
 Enhances the capability of decision making at personal and professional levels.
 Makes students industry ready and develop various managerial and accounting
skills for better professional opportunities.
 Develops entrepreneurial skills amongst learners.
 Strengthens their capacities in varied areas of commerce and industry aiming
towards holistic development of learners.
 Thus, after completing their graduation learners develop a thorough understanding
of the fundamentals in Commerce and Finance.

PROGRAM SPECIFIC OUTCOME

 Learners venture into Managerial positions, Accounting areas, Banking Sectors,
Auditing, Company Secretary, Teaching, Professor, Stock Agents, Government
Employment etc.
 Enables learners to prove themselves in different Professional examinations like
CA, CS, CMA, CAT, OPSC, UPSC etc.
 Learners further move towards research in the field of Commerce.
 Enables students to demonstrate Progressive learning of various tax issues and tax
forms related to individuals and businessmen and setting up their own business
start up.
The vast syllabus covers various fields of commerce and accountancy which helps
students grasp practical and theoretical knowledge.

Page 4 of 47 (U.G Commerce)

(CORE – 1)
FINANCIAL ACCOUNTING
(CORE – 1) FINANCIAL ACCOUNTING
The objective of this paper is to help students to acquire conceptual knowledge of
financial accounting and to impart skills for recording various kinds of business
transactions. The course structure of this paper would equip the students to get in-
depth knowledge of financial accounting along with its practical application thereby
giving an opportunity to gain easy access to this competitive business world.
Objectives: The objective of this paper is to help students to acquire conceptual
knowledge of financial accounting and to impart skills for recording various kinds of
business transactions.
Unit - I. (a) Basics of Accounting
i. Accounting as the language of business and an information system, the users of
financial accounting information and their needs. Qualitative characteristics of
accounting information, Functions, advantages and limitations of accounting.
Branches of accounting. Bases of accounting: cash basis and accrual basis.
ii. The nature of financial accounting principles – Basic concepts and conventions:
entity, money measurement, going concern, cost, realization, accruals, periodicity,
consistency, prudence (conservatism), materiality and full disclosures and
Accounting Equation.
(b) Accounting Process
From recording of business transactions to the preparation of trial balance including
adjustments: journal, sub-division of journal, ledger accounts, trial balance.
Unit – II: Reporting Standards &Business Income
1. Concepts of AS, Ind AS (Indian Accounting Standards), IFRS (International
Financial Reporting Standards) & XBRL (extensible Business Reporting Language)
2. Measurement of business income-Net income: the accounting period, the
continuity doctrine and matching concept. Objectives of measurement and revenue
recognition.
3. Depreciation Accounting: The accounting concept of depreciation. Factors in the
measurement of depreciation. Methods of computing depreciation: straight line
method and diminishing balance method; Disposal of depreciable assets-change of
method. Salient features of Accounting Standard 6 (AS- 6) issued by ICAI
Unit – III: Final Accounts
Capital and revenue expenditures and receipts, Preparation of financial statements
of Sole Trade and Partnership Business with adjustments

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 Accounting for Partnership Firm: Accounting of Admission of partner, Retirement
and Death of partner and Dissolution of the Partnership Firm Including Insolvency
of partners
Unit – IV:
i. Hire Purchase and Instalment Systems and Accounting for Branch & Department
ii. Concepts of operating and financial lease (theory only)
iii. Departmental Accounting and Branch Accounting including foreign branch
(Theory and Problem)
iv. Hire purchase and Instalment System

Learning Outcomes: The course structure of this paper would equip the students
to get in-depth knowledge of financial accounting along with its practical application
thereby giving an opportunity to gain easy access to this competitive business
world.
Text Books Recommended
1. Financial Accounting I and Financial Accounting II: Mukherjee, Oxford University
Press
2. Jain, S.P. and K.L. Narang. Financial Accounting, Kalyani Publishers, New Delhi
Suggested Readings:
1. Financial Accounting, R.K. Mittal , M.R. Bansal, V.K, Global Publication.
2. Bal Ranjan Kumar, Financial Accounting – S. Chand
3. Text Book of Financial Accounting-Anil Kumar and Mariappa- Himalaya
Publishing House
4. Financial Accounting - P. C. Tulsiani, Pearson Publication
5. Anthony, R.N. Hawkins, and Merchant, Accounting: Text and Cases. McGraw-
Hill Education.
6. Bansal.K.M- Financial Accounting – Taxman Publication
7. Horngren, Introduction to Financial Accounting, Pearson Education.
8. Maheshwari, S.N. and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi.
9. Compendium of Statements and Standards of Accounting. The Institute of
Chartered Accountants of India, New Delhi
10. N.Godwin and D. Sanyal, Financial ACCT, Cengage Learning

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(CORE – 2)
BUSINESS LAW
(CORE – 2) BUSINESS LAW
The objective of the course is to impart basic knowledge of the important business
laws along with relevant case laws. The students would be able to deal with the
legal aspect of different business situations.
Objective: The objective of the course is to impart basic knowledge of the
important business laws along with relevant case laws.
Unit I: The Indian Contract Act, 1872
1. Contract – meaning, characteristics and kinds, Essentials of a valid contract
2. Offer and acceptance (Definition, Rules, Communication and Revocation of offer
and acceptance)
3. Consideration (Definition, Elements, Types, Rules), “No Consideration No
Contract” and its exceptions; Capacity to Parties (Definition and Types)
4. Consent, Free consent, Coercion, Undue Influence, Fraud, Misrepresentation,
Mistake
5. Legality of objects and Consideration
6. Void and Voidable agreements – Definition, Types and Distinction Discharge of a
contract – Modes of discharge, Breach and Remedies against breach of contract
7. Specific Contracts - Contingent contracts, Quasi, Contract of Indemnity,
Guarantee, Bailment, Pledges
Unit II: The Sale of Goods Act, 1930
1. Contract of sale, meaning and difference between sale and agreement to sell
2. Conditions and warranties
3. Transfer of ownership in goods including sale by a non-owner
4. Unpaid seller – meaning, rights of an unpaid seller against the goods and the
buyer
Consumers Protection Act, 1986 and Right to Information Act
a. Objectives and features of Consumers Protection Act
b. Definitions – Complainant, Complaint, Consumer, Consumer Dispute, Defect,
Deficiency, District Forum, Person
c. Unfair trade practices
Consumer Protection Council (Central, State and District – their constitutions and
objectives

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Unit III: Partnership Laws
A. The Partnership Act, 1932
a. Definition – Partner, Partnership
b. Nature and Characteristics of Partnership
c. Types of Partners
d. Registration of a Partnership Firms and consequences of non-registration
e. Rights and Duties of Partners
f. Dissolution of firms – meaning and grounds
B. The Limited Liability Partnership Act, 2008
a. Definition
b. Salient Features of LLP
c. Advantages and disadvantages of LLP
d. Differences between: LLP and Partnership, LLP and Company
e. Incorporation of LLP
Unit IV: The Negotiable Instruments Act 1881
a. Definition, Features, Types, Parties of Negotiable Instruments: Promissory
Note, bill of exchange, Cheque (Definition and Types)
b. Endorsement: Meaning and Types of Endorsement
c. Holder and Holder in Due Course, Privileges of Holder in Due Course.
d. Dishonour of Negotiable Instruments: Modes, Consequences, Notice of
Dishonour; Noting and Protesting
e. Discharge of Negotiable Instruments: Meaning and Modes

Learning Outcomes: The students would be able to deal with the legal aspect of
different business situations.
Text Books Recommended
1. Business Law, Garg K.C., Saareen,Sharma, Kalyani Publishers
2. Kumar, R. Legal Aspects of Business, Cengage Learning
Suggested Readings:
1. Arora Sushma – Business Law – Taxmann Publication
2. A Book of Business Laws-Jena B and Mohapatra-Himalaya Publishing House
3. Business Law, Ashok Sharma, V.K. Global Publication.
4. Business Laws: Das & Roy, Oxford University Press
5. Business Law- S K Matta, Geetika Matta, Vrinda Publications (P) Ltd
6. Business Law - Tejpal Singh, Pearson Publication
7. Kuchhal, M.C. and Vivek Kuchhal, Business Law, Vikas Publishing House, New
Delhi.
8. Tulsian, P.C, Business Law, S.Chand
9. Maheshwari & Maheshwari, Business Law, National Publishing House, New
Delhi.

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(Core-3)
COST ACCOUNTING
(Core-3) COST ACCOUNTING
To acquaint the students with basic concepts used in cost accounting, various methods
involved in cost ascertainment. After the completion of this paper, the students will be able
to have confidence in managing cost issues and also to keep a check on cost control and
taking managerial decisions.
Objective: To acquaint the students with basic concepts used in cost accounting, various
methods involved in cost ascertainment.
CONTENTS:
Unit- 1:
Introduction to Cost Accounting: Meaning, concept, scope, objectives,
principles, importance and limitations of cost accounting; Implementation of costing
system; Methods & Techniques of costing; Cost concepts and Cost Sheet, Job
costing and Batch Costing.
Unit – II:
Accounting for Material: Concept and technique of accounting for material;
Methods of pricing of materials issues – FIFO, LIFO and Average; Treatment of
material losses; Techniques of material control – level setting, Economic Ordering
Quantity, ABC Analysis, VED Analysis, Perpetual inventory system, & Just-In-Time.
Unit – III:
Accounting for Labour:
Accounting for labour cost, control procedure, labour turnover, idle time, overtime,
Methods of wage payment and the Incentive schemes- Halsey, Rowan, Taylor’s
Differential piece wage plan.
Accounting for Overheads:
Classification, Allocation & Apportionment of production overheads; Re-
apportionment of Service department overheads; Absorption of overheads,
methods of absorption – actual and predetermined rates, blanket and multiple
rates, choice of an overhead absorption rate; Administration, selling and distribution
overheads; Under absorption and over absorption of overheads.
Unit – IV:
Methods of Costing: Contract costing: Features and procedure of contract costing,

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uncompleted contract profit determination, Escalation clause, cost plus
contracts.Process costing: Meaning and characteristics of Process costing,
Procedure for process costing, treatment of process losses and wastages.
Learning Outcome: After the completion of this paper, the students will be able to
have confidence in managing cost issues and also to keep a check on cost control
and taking managerial decisions.
Text Books Recommended
1. Cost Accounting-Arora MN A- Himalaya Publishing House
2. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice.
Prentice Hall of India, New Delhi.
Suggested Reading:
1. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani
Publishers, Jalandhar.
2. Cost accounting, S.P. Gupta/ A Sharma- V.K. Global Publishing Pvt. Ltd.
3. Cost & Management Accounting I: Mitra, Oxford University Press.
4. Cost & Management Accouning, Taxmann Publications
5. Colin Drury, Management and Cost Accounting, Cengage Learning
6. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.
7. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House,
New Delhi.
8. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand &
Co., New Delhi.
9. Cost Accounts - Datar and Rajan, Pearson Publication

Page 10 of 47 (U.G Commerce)

(Core-4)
CORPORATE LAWS
Objectives: The objective of the course is to impart basic knowledge of the
provisions of the Companies Act, 2013 and the Depositories Act, 1996. Case
studies involving issues in corporate laws are required to be discussed.
(Core-4) CORPORATE LAWS
The objective of the course is to impart basic knowledge of the provisions of the
Companies Act, 2013 and the Depositories Act, 1996. Case studies involving
issues in corporate laws are required to be discussed. Students would acquire
knowledge about the legal framework and the ways and means to deal with the
legal aspect of different situations of corporate sector.
Contents:
Unit – I: INTRODUCTION TO COMPANY
Meaning and Definition – Features –, High Lights of Companies Act 2013 - Body
Corporate ,Kinds of Companies ( Concept, Definition and Features) – One Person
Company, Private Company, Public Company, Company limited by Guarantee,
Company limited by Shares, Holding Company, Subsidiary Company, Government
Company, Associate Company, Small Company, Foreign Company, Listed
Company, Dormant company
FORMATION OF A COMPANY
Steps in formation of a Company, Promotion Stage, Meaning of Promoter, Position
of Promoter & Functions of Promoter, Incorporation Stage – Meaning, Contents,
Forms of Memorandum of Association & Articles of Association and its alteration,
Distinction between Memorandum of Association and Articles of Association,
Certificate of Incorporation, Subscription Stage – Meaning & contents of
Prospectus, Types, Misstatement in prospectus and its consequences.
Unit - II: COMPANY ADMINISTRATION
Director (Concept and Definition), DIN, Qualification, Disqualification,
Appointment, Position, Rights, Duties, Power, Resignation, Liabilities, Removal and
Resignation of director, Key Managerial Personnel ( Definition, Appointment and
Qualifications) – Managing Director, Whole time Directors, the Companies
Secretary, Chief Financial Officer, Resident Director, Independent Director, Women
director.
Unit - III: SHARE CAPITAL & DEBENTURE

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 Share and Share Capital - Types and Definition, Allotment and Forfeiture, Calls on
Shares, ESOP, Buyback, Sweat Equity, Bonus, Right, Capital Reduction, Share
Certificate, Demat System, Transfer and Transmission, Redemption of Preference
Shares, Debenture – Definition, Types, Rules Regarding Issue of Debenture, Rules
regarding Dividend and distribution of dividend.
Unit - IV: CORPORATE MEETINGS
Corporate Meetings - Shareholder and Board, Types of Meetings – Annual General
Meeting Extraordinary General meeting, Minutes of Proceedings of General
Meeting, Meeting of BOD and other meetings (Section 118), Requisite of Valid
Meeting- Notice, Agenda, Chairman, Quorum, Proxy, Resolutions, Minutes, Postal
Ballot, E- voting, Video Conferencing,
Learning Outcomes: Students would acquire knowledge about the legal
framework and the ways and means to deal with the legal aspect of different
situations of corporate sector.
Text Books Recommended
1. Corporate Laws-Maheswari, Maheswari- Himalaya Publishing House
2. Corporate Law, Ashok Sharma, V.K. Global Publishing Pvt. Ltd., New Delhi
Suggested Readings:
1. A Compendium of Companies Act 2013, along with Rules, by Taxmann
Publications.
2. Corporate Law, Gupta,Garg,Dhingra, Kalyani Publication
3. Company Law: Roy & Das, Oxford University Press.
4. Kumar, R., Legal Aspects of Business, Cengage Learning
5. Corporate Law– S K Matta, Geetika Matta, Vrinda Publications (P) Ltd
6. Arora &Banshal, Corporate Law – Vikash Publication
7. Gogna, P.P.S – Company Law, S. Chand
8. MC KuchhalCorporate Laws, Shri Mahaveer Book Depot. (Publishers).
9. GK Kapoor& Sanjay Dhamija, Company Law, Bharat Law House.

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(Core-5)
CORPORATE ACCOUNTING
Objectives: To help the students to acquire the conceptual knowledge of the
corporate accounting and to learn the techniques of preparing the financial
statements.
(Core-5) CORPORATE ACCOUNTING
To help the students to acquire the conceptual knowledge of the corporate
accounting and to learn the techniques of preparing the financial statements. This
paper can provide conceptual clarity about the techniques to prepare financial
statements of companies along with accounting treatment of various situations viz.
floating of shares, amalgamation and liquidation of companies.
Contents:
Unit – I
Meaning of Company; Maintenance of Books of Accounts; Statutory Books;
Annual Return Company – Issue of Shares – issue, forfeiture, reissue, issue other
than cash consideration and issue to the promoters; Pro-rata issue of shares. Issue
of Right and Bonus Share – Rules,
Accounting for debentures: Issue of debenture, Underwriting of shares and
debentures: Determination of Underwriters Liability – with marked, unmarked & firm
underwriting; Accounting of Employee Stock Option Plan – meaning; rules; Vesting
Period; Exercise Period, Accounting for ESOP and Accounting of ESPS.
Unit – II: Redemption of Preference shares & Debentures
Buy Back of Securities: meaning, rules and accounting.
Redemption of Preference Shares – Rules and Accounting (with and without
Bonus Shares) ; Redemption of Debenture – Important Provisions, Redemption of
debenture Accounting for Redemption: by conversion, by lot, by purchase in the
open market (cum and ex-interest), held as Investment and Use of Sinking Fund
Unit – III: Company’s Final Accounts
Introduction to Schedule III of Companies Act 2013; Treatment of Tax; transfer to
reserve, Dividend and applicable tax (out of current profit, out of past reserve);
Preparation of Statement of Profit & Loss and Balance Sheet. ( tax on net profit
without recognizing deferred tax)
Valuation of Goodwill & Shares
Goodwill – valuation using different methods, i.e., Average Profit, Super Profit,

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Capitalization and Annuity.
Shares – Valuation using different methods: Asset approach, Earnings approach,
Dividend Yield, Earnings-Price, Cum-div and Ex-div, Majority and Minority view and
Fair Value
Unit – IV: Liquidation
Meaning of liquidation, modes of winding up, consequences of winding up,
statement of affairs, liquidator’s final statement of account, list ‘B’ contributories
Learning Outcomes: This paper can provide conceptual clarity about the
techniques to prepare financial statements of companies along with accounting
treatment of various situations viz. floating of shares, amalgamation and liquidation
of companies.
Text Books Recommended
1. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New
Delhi.
2. Maheshwari, S.N. and S. K. Maheshwari. Corporate Accounting. Vikas
Publishing House, New Delhi.
Suggested Readings:
1. Sehgal, Ashok and Deepak Sehgal. Corporate Accounting. Taxman Publication,
New Delhi.
2. Corporate Accounting, R.K. Mittal? S. Ahuja- V .K. Global Pub. Pvt. Ltd, New
Delhi.
3. Corporate Accounting – Anil Kumar, Mariappa- Himalaya Publishing House
4. Tulsian, P.C, Corporate Accounting, S. Chand
5. Monga, J.R. Fudamentals of Corporate Accounting. Mayur Paper Backs, New
Delhi.
6. Gupta, Nirmal. Corporate Accounting. SahityaBhawan, Agra.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International
Book House

Page 14 of 47 (U.G Commerce)

(Core-6)
INCOME TAX LAW AND PRACTICE
Objective: To provide basic knowledge and equip students with the application of
principles and provisions of Income Tax Act 1961.
(Core-6) INCOME TAX LAW AND PRACTICE
To provide basic knowledge and equip students with the application of principles and
provisions of Income Tax Act 1961. This paper would provide the understanding of various
provisions of Income Tax Act as well as equip the students to make practical applications
of the provisions for taxation purpose.
Contents:
Unit I :
a) Basic Concepts and Definitions under IT Act: Assessee, Previous year,
Assessment year, Person, Income, Sources of income, Heads of income, Gross
total income, Total income, Maximum marginal rate of tax, Tax Evasion, Tax
avoidance and Tax planning
b) Residential Status and Incidence of Tax, Residential status of all persons except
company
c) Incomes which do not form part of Total Income Except section 10AA.
d) Agricultural Income Definition, determination of agricultural and non-agricultural
Income, assessment of tax liability when there is both agricultural and non-
agricultural income
Unit II:
Heads of Income and Provisions governing Heads of Income
a) Income from Salary
b) Income from House property
Unit III:Heads of Income and Provisions governing Heads of Income
a) Profits and Gains of Business and Profession Special emphasis on sec. 32,
32AC, 32AD, 35, 35D, 36(i)(ib), (ii), (iii), (iv), (vii), 37, 37(2B), 40A(2), 40A(3), 43B,
(Excluding presumptive taxation)
b) Capital Gains Meaning and types of capital assets, basic concept of transfer,
cost of acquisition, cost of improvement and indexation, computation of STCG and
LTCG, exemptions u/s 54, 54B, 54EC and 54F, capital gain on transfer of bonus
shares, right entitlement and right shares, taxability of STCG and LTCG.
c) Income from Other Sources Basis of charge excluding deemed dividend

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Unit IV:
a) Income of other Persons included in Assessee’s Total Income Remuneration of
spouse, income from assets transferred to spouse and Son’s wife, income of minor.
b) Set off and Carry Forward of Losses Mode of set off and carry forward, inter
source and inter head set off, carry forward and set off of losses u/s 71B, 72, 73,
74, 74A.
c) Deductions from Gross Total Income Basic concepts, deductions u/s 80C,
80CCC, 80CCD, 80CCE, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80GGC, 80TTA,
80U
d) Rebate u/s 87A
Computation of Total Income and Tax Payable
a) Rate of tax applicable to individual assessee
b) Computation of tax liability of an individual
c) Provision for Filing of Return Date of filing of return, relevant forms of return,
different types of returns, return by whom to be signed, PAN, TAN
d) Assessment of Return Self assessment u/s140A, Summary assessment u/s
143(1), Scrutiny assessment u/s 143(3) and Best judgement assessment u/s 144.
e) Advance Tax Who is liable to pay, due dates and computation of advance tax
(excluding corporate assessees)
f) Interest & Fees Section 234A, 234B, 234C, 234F
g) TDS Provisions regarding TDS from salary, interest on securities, horse racing,
lottery.
Learning Outcomes: This paper would provide the understanding of various
provisions of Income Tax Act as well as equip the students to make practical
applications of the provisions for taxation purpose.

Text Books Recommended

1. Gour and Narang, Income tax: Law and practice, kalyani Publishers
2. Dr. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation
ofTax,
3. Taxmann Publication Pvt. Ltd, New Delhi. Latest version.
Suggested readings:
1. Income tax Law and practice, Makta Jain/ Rakesh Jain, V.K. Global Pub. Pvt.
Ltd., New Delhi
2. Income Tax Law and Pratcice-Saha, Dash- Himalaya Publishing House.
3. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New
Delhi.
4. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.

Page 16 of 47 (U.G Commerce)

(Core-7)
MANAGEMENT PRINCIPLES &APPLICATIONS
Objective:
The objective of the course is to provide the student with an understanding of basic
management concepts, principles and practices.
(Core-7) MANAGEMENT PRINCIPLES &APPLICATIONS
The objective of the course is to provide the student with an understanding of basic
management concepts, principles and practices. Students would be able to make
use of different management principles in the course of decision making in different
forms of business organizations.
Unit-I: Introduction:
Management-definition, importance, functions, nature-as profession, science and
art, universality of management; levels of management; managerial tasks and skills
Different Schools of Thoughts: Classical School-contributions of Taylor and Henri
Fayol; Neo-classical school-Human Relations approach and Behavioural Science
Approach; Modern School; System approach and Contingency approach
Unit-II: Planning:
Concept, importance, steps, types, premises, barriers to effective planning and
remedial measures; strategic planning-concept forecasting –concept, techniques.
Organizing:
Concept, importance, principles, different organization models-line and staff;
Functional; Departmentation-need, basis, principles, Delegation of Authority-
elements, steps barriers; Centralization and Decentralization of Authority; Span of
Management; concept and determining factors
Unit-III: Directing and Staffing:
Directing: concepts, importance of directing, Leadership: Concept, importance,
types,
leadership traits, Tannenbaum & Schmidt’s Model and Blake & Mouton’s Model.
Staffing: concepts, importance
Unit- IV: Motivation, Co-ordination and Control:
Motivation: Concept, importance, importance of need theory, and contributions of
McGregor, Maslow, Herzberg.
Coordination: concepts, importance, principles and implementation techniques.
Control: concepts, importance and tools of control.

Page 17 of 47 (U.G Commerce)

Learning Outcomes: Students would be able to make use of different
management principles in the course of decision making in different forms of
business organizations.
Text Books Recommended
1. Pany Tushar K , Management Principles and Application, Kalyani
2. Prasad, L.M. Principles and Practice of Management, Sulatan Chand
Suggested Readings:
1. Sharma gupta , Management: Principles and application , Kalyani Publishers
2. R. K . Singhal, Management Principle and application, V.K. Global Pub. Pvt. Ltd,
New Delhi.
3. Management Principles and Applications-Jhunjhunwala J Mohanty- Himalaya
Publishing House
4. Principles of Management: Mitra, Oxford University Press.
5. Griffin, R.W. – Management :Principles& Practices, Cengage Learning
6. Gupta R.N - Principles & Practice of Management – S. Chand
7. A K Jha, Management Principles and Application - Vrinda Publications (P) Ltd.
8. Chandan J.S – Management Concepts of Strategy – Vikash Publication
9. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books
10. TN Chhabra, Management Concepts and Practice, DhanpatRai& Co. (Pvt.
Ltd.), New Delhi
11. Peter F Drucker, Practice of Management, Mercury Books, London

Page 18 of 47 (U.G Commerce)

(Core-8)
GST & INDIRECT TAX
OBJECTIVE:
The objective is to equip students with the principles and provisions of Goods and
Services Tax (GST), which is, implemented from 2017 under the notion of One
Nation, One Tax and One Market and to acquaint students with basic provisions of
GST Law and basic working knowledge.
(Core-8) GST & INDIRECT TAX
The objective is to equip students with the principles and provisions of Goods and
Services Tax (GST), which is, implemented from 2017 under the notion of One
Nation, one Tax and One Market and to acquaint students with basic provisions of
GST Law and basic working knowledge.
Unit I- INTRODUCTION TO GOODS AND SERVICES TAX (GST)
Introduction to GST : Introduction, Constitutional provisions regarding Taxation In
India, Pre-GST Indirect Taxation Structure in India, What is GST, Need for GST in
India, Overview and Genesis of GST IN INDIA, GST objectives, Scope of GST,
Salient features of GST, GST and Centre-State Financial Relations, The
Constitution (122nd Amendment) Bill, Constitutional Amendments required for
introduction of GST Indirect Taxes subsumed Post- GST : Principles for subsuming
taxes under Goods & Services Tax (GST) in India, Indirect Taxes and Levies
subsumed in GST, Events that have led to the introduction of GST, DUAL
GST : Benefits of Dual GST, Structure Of Dual Model of GST , Key Features of
Dual Model of GST, Benefits of implementing GST, CENTRAL GST – STATE /
UNION TERRITORY GST – INTEGRATED GST and GST Cess, Pre-GST Regime
Vs. GST Regime, Indirect Taxes
Unit II- GST ACTS: (Structure & Terminology)
Salient features of CGST Act, SGST Act (Odisha State), IGST Act, Meaning and
Definition of various terms used under GST (Coverage- Provisions and Illustration)
PROCEDURE RELATING TO LEVY OF, COLLECTION AND EXEMPTION
FROM, TAX PROCEDURE RELATING TO LEVY OF, COLLECTION AND
EXEMPTION FROM, TAX: (CGST & SGST)- Meaning and Scope of ‘Supply’
under GST Law, Taxable Person, Time of supply, Place of supply and Value of
supply. Computation of Taxable Value and Tax Liability, Composition scheme;

Page 19 of 47 (U.G Commerce)

 INPUT TAX CREDIT; PROCEDURE RELATING TO LEVY, COLLECTION AND
EXEMPTION OF IGST; PAYMENT OF TAX, TCS, TDS; PRACTICAL PROBLEMS.
(Coverage- Provisions and Illustration)
Unit III- REGISTRATION, RETURNS AND ASSESSEMENT
REGISTRATION - Persons liable for registration, Persons not liable for registration,
Types: Compulsory registration, Voluntary registration, Deemed registration -
Procedure for registration, Special provisions for Casual taxable persons and Non-
resident taxable persons; CLASSIFICATION OF GOODS & SERVICES- HSN,
SAC; TAX INVOICE AND OTHER SUCH INSTRUMENTS IN GST - Debit Note,
Credit Note, Vouchers, Invoice; ACCOUNTS AND RECORDS; RETURN- Process
of Return Filing, Furnishing details of outward supplies and inward supplies, First
return, Claim of input tax credit, Matching reversal and reclaim of input tax credit,
Annual return and Final return; REFUND; OFFENCES AND PENALTIES;
ASSESSMENT; AUDIT; APPEALS AND REVISION.
Unit IV- GST Council AND REGULATORY FRAMEWORK
GST COUNCIL: Structure, Powers and Functions. Provisions for amendments;
ROLE OF CBEC; Division of Administrative Powers; GST AND TECHNOLOGY-
GST Network, GST ECO SYSTEM, GSP, ASP; NATIONAL ANTI-PROFITEERING
AUTHORITY IN GST; COMPLIANCE RATING.
Text Books Recommended
1. Swain AK & Agrawal – GST: Concepts and Applications, Himalayan Publishing
House.
2. GST Manual:Taxman’s Publication Ltd., New Delhi.
Suggested Books:
1. GST and Indirect Taxes,Sanjeet Sharma, V.K. Global Pub. Pvt. Ltd, New Delhi.
2. Mishra, Padhi and Bera – Text Books on GST & Practice, Vikash Publishing
House Pvt. Ltd. New Delhi.

Page 20 of 47 (U.G Commerce)

(Core-9)
FUNDAMENTALS OF DATA MANAGEMENT
(Core-9) FUNDAMENTALS OF DATA MANAGEMENT
This subject introduces students to range of skills, technologies and fundamental
computer concepts related to managing data within software systems.
Unit I: Word Processing
Working with word document- Editing text, Find and Replace text, Formatting, Spell
check, Autocorrect, Auto text; Bullets and numbering, Tabs, Paragraph Formatting,
Indent, Page Formatting, Header and footer, Macros, Drop cap; Tables: Inserting,
Filling and formatting a Table, Inserting Pictures and Video; Mail Merge- including
linking with Database, Printing documents. Creating Business Documents using the
above facilities
Preparing Presentations
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images,
texts, Symbols, Media; Design; Transition; Animation, Hyperlink and Slideshow.
Creating Business Presentations using above facilities
Unit II: Spreadsheet and its Business Applications
Managing worksheets- Formatting, Entering data, Editing, and Printing a
worksheet; handling operators in formula, Project involving multiple spreadsheets,
Organizing Charts and graphs, Pivot Table
Spreadsheet Functions: Mathematical [SUMIF, SQRT, SUBTOTAL,
SUMPRODUCT etc.], Statistical [AVERAGE, STDEV, VAR, CORRELATION,
REGRESSION etc.], Financial [PMT, RATE, PV, FV, NPER, IRR, NPV, Data Table
Etc.] Logical [AND, OR, IF etc.], Date and Time, lookup and reference, Database
and Text functions.
Creating Spreadsheet in the area of : Loan and Lease statement; Ratio Analysis;
Payroll Statements; Capital Budgeting; Depreciation Accounting; Graphical
Representation of Data; Frequency Distribution and its Statistical Parameters;
Correlation and Regression
Unit III: Database Management System
Creation of Tables, Multiple Table Handling-Defining Relationship [Foreign Key],
Simple and Conditional Queries, Types of Queries [Update, Delete, Append],
Forms, Reports, Introduction to SQL through Basic Commands. Applying DBMS in

Page 21 of 47 (U.G Commerce)

 the areas of Accounting, Inventory, HRM and its accounting, managing the data
records of Employees, Suppliers and Customers
Unit IV: Website Designing
Introduction to HTML; Tags and Attributes: Text Formatting, Fonts, Hypertext Links,
Tables, Images, Lists, Forms, Frames, Cascading Style Sheets.
Text Books Recommended
1. Coronel and Rob, Database Principles, Cengage Learning
2. Fundamentals of Data Management –Saha RG- Himalaya Publishing House
Suggested Readings
1. Thareja, IT & Application, Oxford
2. Aurora, Computer Fundamentals, Vikash
3. Sinha & Sinha, Fundamentals of Computers, BPB Publications
4. Dhar, P., Fundamental of IT and Its Application in Business, APH
Practical Aspects:
Preparation of Project report and business letters using Ms Excel and its
various features
Preparing PPT using Ms PowerPoint for presentations
Using Ms Excel for various data analysis, Graphical Representation of Data,
and pivot tables and their analysis
Maintenance of accounting data records and its management by applying
DBMS
Practical application of various web designing tools

Page 22 of 47 (U.G Commerce)

(Core-10)
MANAGEMENT ACCOUNTING
Objective: To acquaint the students with basic concepts of management
accounting, and basic understanding of tools and techniques used for managerial
decision making.
(Core-10) MANAGEMENT ACCOUNTING
To acquaint the students with basic concepts of management accounting, and basic
understanding of tools and techniques used for managerial decision making. After
the completion of this paper, the students will be able to have confidence in
managing cost issues and also to keep a check on cost control and taking
managerial decisions.
CONTENTS: `
Unit – I:
Management Accounting: Meaning, nature, scope, and importance of
management accounting; Role of management accounting; management
accounting vs. financial accounting; Role of management accounting in modern
business; Tools and techniques of management accounting.
Unit – II: Ratio Analysis & Cash flow statement
Ratio Analysis:
Meaning and utility of ratios; significance of Ratio analysis; Classification of Ratios
– Profitability ratios, Efficiency Ratios, Liquidity Ratios, Solvency Ratios;
Advantages and limitations of Ratio Analysis.
Cash flow Statements:
Cash Flow Statements: Meaning and utility of Cash flow statements; Preparation of
Cash flow statements – Indirect method; Limitations of Cash flow statements; Cash
flow statements vs. Funds flow statements. (Reference to Revised AS-3 and Ind
AS-7)
Unit – III:
Absorption & Marginal Costing: P/V Ratio, Break-even analysis, Margin of safety,
angle of incidence; Marginal and differential costing as a tool for decision making –
make or buy, change of product mix, exploring new markets, shut down decisions.
Unit – IV:
Budgeting & Standard Costing: Concept of budget and budgetary control;
objectives, merits and limitations of budgetary system; Master budget, Functional

Page 23 of 47 (U.G Commerce)

budget, Fixed and Flexible budgets; Zero based budgeting. Standard Costing &
Variance Analysis: Meaning of standard cost and standard costing, Advantages
and disadvantages of standard costing and variance analysis: Material, Labour, &
Overhead.
Learning Outcome: After the completion of this paper, the students will be able to
have confidence in managing cost issues and also to keep a check on cost control
and taking managerial decisions.
Text Books Recommended
1. Management Accounting, S swain/ S.P. Gupta/ A Sharma, V.K. Global Pub. Pvt.
Ltd.,
2. Horngreen, Charles T., Gary L. Sundem. Introduction to Management
Accounting.
3. Prentice Hall.
Suggested Reading:
1. Jain & Narang, Management Accounting, Kalyani Publications
2. Management Accounting-M Wilson- Cost Accounting-Jena B,Bal S and Das
AHimalaya Publishing House
3. Narasimhan M.S. , Management Accounting, Cengage Learning
4. Cost & Management Accouning, Taxmann Publications
5. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House,
New Delhi.
6. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri
Mahabir Book Depot, New Delhi.
7. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand &
Co., New Delhi.
8. Khan, M.Y. and P.K. Jain. Management Accounting. Tata McGraw Hill,
Publishing

Page 24 of 47 (U.G Commerce)

(Core-11)
COMPUTERIZED ACCOUNTING & E-FILING OF TAX RETURNS
(Core-11) COMPUTERIZED ACCOUNTING & E-FILING OF TAX RETURNS
To enhance students with knowledge of use of computers and related software’s in
order to enhance their job skills in the backdrop of increased computerization of
accounting. To acquaint students with provisions and procedure concerning on-line
filing of tax returns.
Unit – I: Computerized Accounting Package: Using Generic Software
a. Company creation, ledger creation, order processing, accounting voucher,
inventory voucher, memorandum voucher, invoicing, multiple godown handling,
Transfer of materials across go downs, Bank Reconciliation
b. Cost Centre, Cost Category, Bill of Material (BoM), Budget and Controls
c. Payroll Accounting
d. TDS, GST
.e. Back up & Restore, Export and Import data
Unit II: Designing Computerized Accounting System
(a) Introduction to DBMS Package – Table, Query, Form and Report
(b) Designing Computerized Accounting System using DBMS Package
Creating a voucher entry Form, Preparing ledgers, trial balance, profit & loss a/c,
and Balance Sheet with Form wizard and Report
(c) Designing Payroll System for Accounting using Form, Query, and Report
Unit-III: E-filing of Tax return
(a) Preparation and submission online form 10E [Relief u/s 89(1)] (a) Preparation
and submission of the Income Tax Return (ITR) offline/online for individual
Taxpayer [e-filing without using DSC and with using DSC, EVC]
(b) View form 26AS, Upload return, View e-file returns, e-verification
(c) Use of e-tax calculator (including interest calculation u/s 234A, 234B, 234C)
(d) E-Pay tax (Challan No./ITNS 280, ITNS 281)
(e) Preparation and submission online form 10E[Relief u/s 89(1)]

Text Books Recommended

1. Software: Singhania, V.K., E-Filing of Income Tax Returns and Computations of
Tax, Taxmann
2. Book of Computerized Accoounting and E Filling of Tax Returns-Mohanty R,
Dash ALN- Cost Accounting-Jena B,Bal S and Das A- Himalaya Publishing House

Page 25 of 47 (U.G Commerce)

Suggested Readings
1. Software: “Excel Utility”, incometaxindiaefiling.gov.in
Practical Aspects:
Creation of company and ledger accounts, voucher entries, payroll
accounting,
& data management in accounting software packages including TDS and GST
Use of DBMS Package for various accounting database, designing of
Payroll and
report generation
Preparation and submission of online Income Tax Returns, E-payment of
tax, Everification
of returns, and viewing of 26AS.

Page 26 of 47 (U.G Commerce)

(Core-12)
FUNDAMENTALS OF FINANCIAL MANAGEMENT
Objective: To familiarize the students with the principles and practices of financial
management.
(Core-12) FUNDAMENTALS OF FINANCIAL MANAGEMENT
To familiarize the students with the principles and practices of financial
management. After the completion of this paper, students will be able to understand
finance in a better way along with giving them insight to practical management of
long and short finance for real business houses.
Contents:
Unit – I: Introduction& Basic Concepts
Important functions of Financial Management, Objectives of the firm: Profit
maximization vs. Value maximization, Role of Chief Financial Officer. Financial
environment in which a firm has to operate, Time Value of Money: concept and
reasons, Compounding and Discounting techniques, Concepts of Annuity and
Perpetuity. Risk-return relationship (concepts only)
Unit – II: Sources of Finance and Cost of Capital/ Financing Decisions
Different sources of finance; long term and short term sources, Cost of capital:
concept, relevance of cost of capital, Implicit and Explicit cost, specific costs (its
computation) and weighted average cost (its computation) , rationale of after tax
weighted average cost of capital, marginal cost of capital (its computation).
Unit – III: Capital Expenditure Decisions / Long term Financial Decisions & Dividend
Decisions Capital Expenditure Decisions / Long term Financial Decisions
Objectives of Capital Budgeting Process, Concept of Cash flow, Methods of long
term investment decisions - Discounted Payback Period, Net Present Value,
Profitability Index, Average Rate of Return / Accounting Rate of Return, Internal
Rate of Return (Including relative merits and demerits of each of the methods)
Dividend Decisions
Meaning, Natureand Types of Dividend, concept of pay-out ratio, retention ratio
Decisions and growth, Dividend policies and formulating a dividend policy, Dividend
Theories: Walter’s Model, Gordon’s Model
Unit – IV: Working Capital Management/ Liquidity Management
Meaning and various concepts of Working Capital, Management of Working Capital
and Issues in Working Capital, Estimating Working Capital Needs; Operating or

Page 27 of 47 (U.G Commerce)

Working Capital Cycle, Policies relating to Current Assets – Conservative,
Aggressive and Balance, Various sources of finance to meet working capital
requirements
Learning Outcome: After the completion of this paper, students will be able to
understand finance in a better way along with giving them insight to practical
management of long and short finance for real business houses.
Text Books Recommended
1. Rostogi, Fundamentals of Financial Management, Taxmann Publications
2. Fundamental of Financial Management, Sharma, Gupta, Kalyani Publishers,
New Delhi.
Suggested Readings
1. Fundamentals of Financial Management, Vandana Dangi, V.K. Global Pvt. Ltd.,
New Delhi
2. Parasuraman – Financial Management : A Step by Step Approach, Cengage
Learning
3. Pandey, I.M. Financial Management. Vikas Publications.
4. Financial Management, Himalaya Publishing House
5. BhallaV.K – Financial Management – S.Chand
6. Horne, J.C. Van and Wackowich. Fundamentals of Financial Management.
9thed. New Delhi Prentice Hall of India.

Page 28 of 47 (U.G Commerce)

(Core-13)
AUDITING AND CORPORATE GOVERNANCE
Objective: To provide knowledge of auditing principles, procedures and techniques
in accordance with current legal requirements and professional standards and to
give an overview of the principles of Corporate Governance and Corporate Social
Responsibility
(Core-13) AUDITING AND CORPORATE GOVERNANCE
To provide knowledge of auditing principles, procedures and techniques in
accordance with current legal requirements and professional standards and to give
an overview of the principles of Corporate Governance and Corporate Social
Responsibility. At the end of the paper student will have detail knowledge about
principles and techniques of audit in accordance with current legal requirement and
as per the guidelines of different statutory authorities.
Unit-I
Auditing: Introduction, Meaning, Objects, Basic Principles and Techniques;
Classification of Audit, Audit Planning, Internal Control – Internal Check and
Internal Audit; Audit Procedure – Vouching and verification of Assets & Liabilities
Unit-II
Audit of Limited Companies:
Company Auditor- Qualifications and disqualifications, Appointment, Rotation,
Removal, Remuneration, Rights and Duties Auditor’s Report-Contents and Types.
Liabilities of Statutory Auditors under the Companies Act 2013

Special Areas of Audit:

Special features of Cost audit, Tax audit, and Management audit; Recent Trends in
Auditing: Basic considerations of audit in EDP Environment; Standard on
Auditing(SA); Relevant Case Studies/Problems;
Unit-III
Corporate Governance : Conceptual framework of Corporate Governance,
Corporate
Governance Reforms. Major Corporate Scandals in India and Abroad: Common
Governance
Problems Noticed in various Corporate Failures. Codes & Standards on Corporate
Governance

Page 29 of 47 (U.G Commerce)

Unit-IV
Corporate Social Responsibility (CSR):Strategic Planning and Corporate Social
Responsibility; Corporate Philanthropy, Meaning of CSR, CSR and CR, CSR and
Corporate Sustainability, CSR and Business Ethics, CSR and Corporate
Governance, Environmental Aspect of CSR, CSR provision under the Companies
Act 2013, CSR Committees

Learning Outcome: At the end of the paper student will have detail knowledge
about principles and techniques of audit in accordance with current legal
requirement and as per the guidelines of different statutory authorities.
Text Books Recommended
1. Gupta, Kamal and Ashok Arora. Fundamentals of Auditing. Tata Mc-Graw Hill
Publishing Co. Ltd., New Delhi.
2. Auditing and corporate governance, Pradeep kumar , Klayani Publishers , New
Delhi.
Suggested Readings:
1. Auditing and corporate governance, A. Sharma, V.K. Global Pvt. Ltd.,New Delhi
2. SATHEESH KUMAR Corporate Governance, Oxford University Press.
3. Shikha, N. and Sharma, G. Corporate Governance in India : Principles and
Policies, CENGAGE Learning
4. Jha, Aruna. Auditing. Taxmann.
5. Tandon, B. N., S. Sudharsanam and S. Sundharabahu. A Handbook of Practical
Auditing. S. Chand and Co. Ltd., New Delhi.
6. Ghatalia, S.V. Practical Auditing. Allied Publishers Private Ltd., New Delhi.
7. Singh, A. K. and Gupta Lovleen. Auditing Theory and Practice. Galgotia
Publishing Company.
8. Alvin Arens and James Loebbecke, Auditing: an Integrated Approach
9. MC KuchhalCorporate Laws, Shri Mahaveer Book Depot. (Publishers). (Relevant
Chapters)
10. Khanka – Business Ethics & Corporate Governance – Vikash Publication
11. Auditing Principles and Techniques- S. K. Basu, Pearson Publication

Page 30 of 47 (U.G Commerce)

(Core-14)
BUSINESS MATHEMATICS
Objective: The objective of this course is to familiarize the students with the basic
mathematical tools with emphasis on applications to business and economic
situations.
(Core-14) BUSINESS MATHEMATICS
The objective of this course is to familiarize the students with the basic
mathematical tools with emphasis on applications to business and economic
situations. After reading this subject the students will be able to understand basic
concepts in the areas of business calculus and financial mathematics and to
connect acquired knowledge with practical problems in economic practice.
Contents:
Unit I Matrices and Determinant
Algebra of matrices., Inverse of a matrix, Matrix Operation – Business Application
Solution of system of linear equations (having unique solution and involving not
more than three variables) using matrix inversion Method and Cremer’s Rule.
Unit II Calculus
Calculus I
Mathematical functions and their types- linear, quadratic, polynomial, exponential,
logarithmic and logistic function. Concepts of limit and continuity of a function,
Concept and rules of differentiation, Maxima and Minima involving second or higher
order derivatives
Calculus II
Integration: Standard forms. Methods of integration – by substitution, by parts and
by use of partial fractions, definite integration, Finding areas in simple cases,
Application of Integration to marginal analysis. Consumer’s and Producer’s Surplus,
Rate of Sales and the Learning Curve.
Unit III Mathematics of Finance
Compounding and discounting of a sum using different types of rates. Types of
annuities, like ordinary, due, deferred, continuous, perpetual, and their future and
present values using different types of rates of interest. Depreciation of Assets
(General annuities to be excluded)
Unit IV Linear Programming (Use of Excel spreadsheet & Other mathematical
software)
Formulation of linear programming problems (LPP): Graphical solution to LPPs.
Cases of unique and multiple optimal solutions, Unbounded solutions and

Page 31 of 47 (U.G Commerce)

infeasibility, Solution to LPPs using Simplex method – maximization and
minimization cases, PERT and CPM (simple Problem)
Learning Outcome: After reading this subject the students will be able to
understand basic concepts in the areas of business calculus and financial
mathematics and to connect acquired knowledge with practical problems in
economic practice.
Text Books Recommended
1. Business Mathematics, Patri and Patri, Kalyani Publishers, New Delhi
2. Business Mathematics - S K Sahoo, Vrinda Publications (P) Ltd.
Suggested Readings:
1. Arora P.N. Business Mathematics – S.Chand
2. Business Mathematics, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd., New delhi.
3. GHOSH & SINHA BUSINESS MATHEMATICS & STATISTICS, Oxford university
press.
4. Francis, J. Business Statistics, Cengage Learning
5. Anthony, M. and N. Biggs. Mathematics for Economics and Finance. Cambridge
University Press.
6. Arora S.R & Gupta K. – Business Mathematics – Taxmann Publication
7. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s
Outlines Series. McGraw Hill Publishing Co.
8. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley
and Sons.
9. Zamirudeen&Bhambri – Business Statistics – Vikash Publication
10. Wikes, F.M. Mathematics for Business, Finance and Economics. Thomson
Learning.
11. Prasad, Bindra and P.K. Mittal. Fundamentals of Business Mathematics. Har-
An and Publications.
12. Thukral, J.K. Mathematics for Business Studies. Mayur Publications.
13. Soni, R.S. Business Mathematics. Pitambar Publishing House.
14. Singh J. K. Business Mathematics. Himalaya Publishing House

Page 32 of 47 (U.G Commerce)

DSE – 1
Elective – I (Any one of the following Groups)
DSE – 1 FINANCIAL MARKETS, INSTITUTIONS, & SERVICES
To enable the students to understand the financial institutions operating in India and
services provided by them. After completion of this paper, the students will be able
to understand the role and benefits of financial institution and services.
Group – A: Accounting & Finance
Financial Markets, Institutions, & Services
Objectives: To enable the students to understand the financial institutions
operating in India and services provided by them.
Unit-I
Basic Theoretical Framework: The financial system and its technology; The
factors affecting the stability of the financial system; Development finance vs.
universal banking; Financial intermediaries and Financial Innovation; RBI-Central
Banking.
Unit-II: Financial Institutions & Non-Banking Financial Institutions Financial
Institutions:
A brief historical perspective. An update on the performance of IDBI, ICICI, IFCI
and SFCs, LIC &GIC, Banking Institutions: Commercial banks - the public and the
private sectors - structure and comparative performance, problems of competition;
interest rates, spreads, and NPAs. Bank capital - adequacy norms and capital
market support.
Non-banking financial institutions:
Evolution, control by RBI and SEBI. A perspective on future role, Unit Trust
of India and Mutual Funds, Reserve bank of India Framework for/Regulation
of Bank Credit . Commercial paper: Features and advantages, Framework of
Indian CP Market, effective cost/ interest yield.
Unit-III
Financial services: Asset/fund based Financial services - lease finance,
consumer credit and hire purchase finance, factoring definition, functions,
advantages, evaluation and forfeiting, bills discounting, housing finance,
venture capital financing. Fee-based / Advisory services: Stock broking,
credit rating.
Unit-IV
Operations: Financial Assets/ Instruments Rights issues, issue of
Debentures, issue of Equity shares - pre-issue activity, post-issue activities.
The regulatory framework: SEBI and Regulation of Primary and Secondary
Markets, Company Law provisions.

Page 33 of 47 (U.G Commerce)

Learning Outcome: After completion of this paper, the students will be able
to understand the role and benefits of financial institution and services.
Text Books Recommended
1. Financial Markets, Institutions & Services-Gordon, Natrajan-Himalaya
Publishing House
2. Pathak: Indian Financial Systems Pearson Education
Suggested Readings
1. Financial Market and Int. , A. goyal and M. Goyal, V.K. Global Pvt. Ltd.,
New Delhi
2. Financial Markets , Institutions and Services, Kaur, Talwar, KAlyani
Publishers, New Delhi.
3. BHATTACHARYYA INDIAN FINANCIAL SYSTEM 2e, Oxford University
Press.
4. M.Y.Khan, Financial Services, Tata McGraw-Hill, New Delhi, 2004.
5. H.R Machiraju, Indian Financial Systems, Vikas Publishing House Pvt.
Ltd.2002.
6. Madura, J., Financial Institutions and Markets; Sharma R. and Mehta K.
Financial Services, Cengage Learning

Page 34 of 47 (U.G Commerce)

DSE-2
Accounting & Finance
Financial Statement Analysis & Reporting
Objectives: To enable the students to understand the basic knowledge about the financial
statement analysis and reporting for economic decision making.
DSE - 2 FINANCIAL STATEMENT ANALYSIS AND REPORTING
To enable students to understand the basic knowledge about the financial statement
analysis and reporting for economic decision making. After the completion of this paper,
students will be able to prepare the end result of a business houses by preparation
through financial statement analysis and reporting.
Unit-I
Introduction Concepts of financial statements – Nature of financial statements –
Objectives
of financial statements – Different types of financial statements: income statement,
balance
sheet, statement of retained earnings, fund flow statement, cash flow statement, Notes to
Accounts – Limitations of financial statements.
Unit-II
Analysis & Interpretation of Financial Statements: Traditional Approaches Vs. Modern
Approaches to financial statement analysis – Classification of financial statement analysis:
based on modus operandi and based on materials used – Techniques of financial
statement
analysis: Comparative Statements, Common-size Statements, Trend Ratios and Ratio
Analysis – Problems encountered in financial statement analysis.
Unit-III: Ratio Analysis
Ratio Analysis:
Classification of ratios – Ratio formation – Ratio interpretation – Practical methods of ratio
analysis: Time Series (intra firm) Analysis, Cross Sectional (inter firm) Analysis, Residual
Analysis and Multivariate Analysis.
Multivariate Ratio Analysis:
Concept, objectives, uses and limitations – Univariate analysis Vs. Multivariate ratio
analysis
– Application of statistical tools in financial statement analysis.
Unit-IV
Corporate Reporting: Cash Flow statement Analysis (AS 3) and Statutory and Non

Page 35 of 47 (U.G Commerce)

Statutory Reports, Integrated Reporting and Sustainability Reporting
Learning Outcome: After the completion of this paper, the students will be able to
prepare
the end result of a business houses by preparation through financial statement analysis
and
reporting.
Text Books Recommended
1. Financial Statement Analysis and Reporting, S Swain/ B. Mishra, V.K. Global
Pvt. Ltd., New Delhi.
2. Financial Statement Analysis and Reporting-Prashanth Athma-Himalaya
Publishing House
Suggested Readings:
1. Financial Statement Analysis and Reporting. Gupta, Mehra Kalyani Publishers.
2. Narasimhan, M.S. : Financial Statement and Analysis, Cengage Learning
3. Foster, G.: Financial Statement Analysis, Englewood Cliffs, NJ, Prentice Hall.
4. Sahaf M.A – Management Accounting – Principles & Practice – Vikash Publication
5. Maheswari, S.N.: Management Accounting & Financial Control, New Delhi, Sultan
Chand.
6. Foulke, R.A.: Practical Financial Statement Analysis, New York, McGraw-Hill.
7. Hendriksen, E.S.: Accounting Theory, New Delhi, Khosla Publishing House.
8. Porwal, L.S.: Accounting Theory – An Introduction, New Delhi, Tata-McGraw-Hill

Page 36 of 47 (U.G Commerce)

 DSE – 3
Elective – III (Any one of the following Groups)
Group – A: Accounting & Finance
Fundamentals of Corporate Tax Planning
Objective:To provide a conceptual idea about the various provisions of tax
planning related to corporate sector.
DSE – 3 FUNDAMENTALS OF CORPORATE TAX PLANNING
To provide a conceptual idea about the various provisions of tax after completion of
this paper, students will be able to help tax consultants in tax planning, assessment
and filing income tax returns of corporate sector, thereby they can get themselves
self-employed. Planning related to corporate sector.
Contents
Unit-I:
Corporate Tax in India–Concept of Tax planning, Tax management, Tax
avoidance, Tax evasion, Assessment year and Financial Year
Residential status of corporate and its incidence of tax, Minimum Alternate Tax,
Calculation of Tax Liability.
Unit-II:
Carryforward and set-off of losses and unabsorbed depreciation (headwise)
Unit-III:
Tax Planning with reference to Depreciation, Capital Gain and Scientific
Research
Unit-IV:
Corporate Tax returns–Assessment, Return Filing, Penal provision, Double
taxation Relief
Learning outcome: After completion of this paper, students will be able to help tax
consultants in tax planning, assessment and filing income tax returns of corporate
sector, thereby they can get themselves self-employed.
Text Books Recommended
1. Bhagabati Prasad, Direct Tax Laws & Practices
2. Corporate Tax Planning, V.K. Global Publications
Suggested Readings
1. Singhania V.K. Direct Taxes: Law & Practices, Taxmann Publication.
2. Corporate Tax Planning, Kalyani Publishers

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DSE-4
B.Com. (Hons.): Semester – VI
Business Research Methods and Project Work
Objective:This course aims at providing the general understanding of business
research and the methods of business research. The course will impart learning
about how to collect, analyze, present and interpret data.
DSE - 4 BUSINESS RESEARCH METHODS AND PROJECT WORK
This course aims at providing the general understanding of business research and
the methods of business research. The course will impart learning about how to
collect, analyze, present and interpret data. After completion of this paper, the
students will be able to assess and apply a range of research method on a practical
project.
Section A: Business Research Methods 50 Marks
Unit-I
Introduction:Meaning of research; Scope of Business Research; Purpose of
Research – Exploration, Description, Explanation; Unit of Analysis – Individual,
Organization, Groups, and Data Series; Conception, Construct, Attributes,
Variables, and Hypotheses.
Unit-II
Research Process:An Overview; Problem Identification and Definition; Selection of
Basic Research Methods- Field Study, Laboratory Study, Survey Method,
Observational Method Existing Data Based Research, Longitudinal Studies, Panel
Studies
Unit-III
Measurement: Definition; Designing and writing items; Uni-dimensional and
Multidimensional scales; Measurement Scales- Nominal, Ordinal, Interval, Ratio;
Ratings and Ranking Scale, Thurst one, Likert and Semantic Differential scaling,
Paired Comparison; Sampling –Steps, Types, Sample Size Decision; Secondary
data sources Hypothesis Testing: Tests concerning means and proportions;
ANOVA, Chi-square test and other Non-parametric tests; testing the assumptions
of Classical Normal Linear Regression.
Section B – Project Report Marks (30 + 20)
Unit-IV Report Preparation: Meaning, types and layout of research report; Steps
in report writing; Citations, Bibliography and Annexure in report; JEL Classification

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Note:
1. There shall be a written examination of 50% Marks on the basis of Unit I to III.
2. The student will write a project report under the supervision of a faculty member
assigned by the college/institution based on field work. The Project Report carries
50% Marks and will be evaluated by University appointed examiners.
Learning Outcome: After completion of this paper, the students will be able to
assess and apply a range of research method on a practical project.
Text Books Recommended
1. Mishra Business Research Methods , Oxford University Press.
2. Business Research Methods and Project work, Priyaranjan Dash,
VrindaPublications (P) Ltd
Suggested Readings:
1. Business Research methods, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd., New
Delhi.
2. Upagade& Shende – Research Methodology – S. Chand
3. A.K.P.C. Swain, Business Research methods and Project work, Kalyani
Publishers, New Delhi
4. Dangi, H.K. Business Research methods, Cengage Learning
5. Chawla Deepak – Research Methodology – Vikash Publication

Page 39 of 47 (U.G Commerce)

 (GENERIC ELECTIVE – 1)
MICRO ECONOMICS
Objective: Objective of the course is to acquaint the students with the concepts of
microeconomics dealing with consumer behavior. The course also makes the
student understand the supply side of the market through the production and cost
behavior of firms.
(GENERIC ELECTIVE – 1) MICRO ECONOMICS
Objective of the course is to acquaint the students with the concepts of
microeconomics dealing with consumer behavior. The course also makes the
student understand the supply side of the market through the production and cost
behavior of firms. The students would be able to apply tools of consumer behaviour
and firm theory to business situations.
Unit: I Demand and Consumer behaviour
Concept of demand: demand function, law of demand, derivation of individual and
market demand curves, shifting of the demand curve, elasticity of demand,
Consumer behavior, Marshallian utility approach and Indifference Curve approach;
utility maximization conditions . Income-Consumption Curve (ICC) and Price-
Consumption Curve (PCC)
Unit: II Production and Cost
Production function: Short-run and Long-run; Total Product, Average Product and
Marginal Product, Law of returns to a variable factor, Law of Returns to Scale;
Concepts of Iso-quant and iso-cost line; Cost: Accounting and Economic Costs;
Social and Private Costs; Short-run and Long-run Costs; Relation between Average
and Marginal

Unit: III Perfect Competition

Concept of Perfectly Competitive market: Assumptions, Profit maximization
conditions; Related concepts of Total Revenue, Average Revenue and Marginal
Revenue, Short-run and Long- run equilibrium of a firm; determination of short-run
supply curve of a firm, measuring producer surplus under perfect competition
Unit: IV Imperfect Competition
Monopoly

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Concept of Monopoly: Sources of monopoly power; Short-run and Long-run
equilibrium of a monopoly firm; Price discrimination; Social Cost of Monopoly
(concept only).
Monopolistic Competition
Concept of Imperfectly Competitive market; Monopolistic Competition: Features
and examples; Oligopoly: Non-Collusive Oligopoly: Sweezy’s Kinked demand
Curve Model, Collusive Oligopoly: Cartel (concept with example)
Learning Outcomes: The students would be able to apply tools of consumer
behaviour and firm theory to business situations.
Text Books Recommended
1. Micro Economics-K C Dash- Himalaya Publishing House
2. Ahuja, H.L, Micro Economics, S.Chand
Suggested Readings:
1. Mehta P.K, Singh M. – Micro Economics – Taxmann Publication
2. Micro Economics-T.R. Jain , B.D. Majhi, V.K. Global
3. Browining, E.K. and J.M. Browning; Microeconomic Theory and Applications,
4. Kalyani Publishers, New Delhi.
5. Microeconomics I and Statistics: Das & Sengupta, Oxford University Press
6. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
7. Dwivedi, D.N. Micro Economics, Vikash Publication
8. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson
Education.
9. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
10. Maddala G.S.and E.Miller; Microeconomics: Theory and Applications,
11. MCGraw-Hill International.

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 (GENERIC ELECTIVE – 2)
Macro & Indian Economy
Objectives:The course aims at providing the student with knowledge of basic
concepts of the macro economics. The modern tools of macro-economic analysis
are discussed and the policy framework is elaborated, including the open economy.
(GENERIC ELECTIVE – 2) MACRO & INDIAN ECONOMY
The course aims at providing the student with knowledge of basic concepts of the
macro economics. The modern tools of macro-economic analysis are discussed and
the policy framework is elaborated, including the open economy. Students would be
able to apply the modern tools of macroeconomic analysis so as to minimize the
adverse impact of macro-economic factors on business.
Contents:
Unit I Introduction to Macro Economics
Introduction: Meaning and definition of Microeconomics and macroeconomics,
Difference between Microeconomics and macroeconomics, macro-economic goals,
components of Macroeconomics, Economic Systems: Mixed economy, Socialism
economy, Capitalism economy and Islamic economy (only meaning and
characteristics)
Unit II National Income Accounting
Definition of National Income, Concepts of National Income,GDP and GNP,
Methods of Measuring National Income, Uses of National Income, Difficulties in
calculating National Income, Real Income, Per Capita Income and Growth Rate
Unit III National Income Equilibrium
I Concepts of Equilibrium, Consumptions & Savings, Investment Theory,
Government Sector, Foreign Sector, Determination of Equilibrium, Multiplier
Concept, Inflationary Gap and Deflationary Gap, Summary of Two-, Three- and
Four-sector Economies
Unit IV Role of Government
Economic functions of Government, Types of Budget, Government Revenue,
Government Expenditure, Public Debt, and Government Policy
Macroeconomic Problems
Introduction, Business cycle, Unemployment, Inflation, Deflation, Depression, RBI
and monetary policy

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Learning Outcomes: Students would be able to apply the modern tools of macro-
economic analysis so as to minimize the adverse impact of macro-economic factors
on business.
Text Books Recommended
1. Macro & Indian Economy, M. Treheran, T Treheran, V.K. Global publishing Pvt.
Ltd., New Delhi
2. Ahuja H.L – Macro Economics – S.Chand
Suggested Readings
1. Mankiw, N. Gregory. Principles Macroeconomics.Cengage Learning
2. Macro and Indian economy, P.K. Dhar, Kalyani Publishers
3. Macro and Indian Economy-V K Puri- Himalaya Publishing House
4. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz, Macroeconomics.
Irwin/McGraw-Hill.
5. Vaish – Macro Economics – Vikash Publication
6. Macroeconomics & Indian Economy: Bhattacharyya, Oxford University Press.

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 (GENERIC ELECTIVE – 3)
Business Statistics
Objective:The objective of this course is to familiarize students with the basic
statistical toolsused for managerial decision-making.
(GENERIC ELECTIVE – 3) BUSINESS STATISTICS
The objective of this course is to familiarize students with the basic statistical tools
used for managerial decision-making. Students would be armed with the knowledge
of using different statistical tools very much required in the decision making process
in any business as well as business research.
Contents:

Unit I:
Statistical Data and Descriptive Statistics (With the use of Excel and other
statistical software)
Nature and Classification of data: Univariate, Bivariate and multivariate data; time-
series and cross-sectional data
Measures of Central Tendency
a) Mathematical averages including arithmetic mean, geometric mean and
harmonic mean. Properties and applications.
b) Positional Averages Mode and Median and other partition values including
quartiles, deciles, and percentiles

Unit II:
Measures of Variation (With the use of Excel and other statistical software)
Absolute and relative, Range, quartile deviation, mean deviation, standard
deviation, and their coefficients, Properties of standard deviation/variance
Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures;
Concept of Kurtosis

Unit III:
Simple Correlation and Regression Analysis (With the use of Excel and other
latest software)
Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and
nonlinear, Correlation and Causation, Scatter diagram, Pearson’s co-efficient of
correlation; calculation and properties (proofs not required). Correlation and
Probable error; Rank Correlation Regression Analysis: Principle of least squares
and regression lines, Regression equations and estimation; Properties of
regression coefficients; Relationship between Correlation and Regression
coefficients; Standard Error of Estimate
Unit IV:
Index Numbers (With the use of Excel and other latest software)
Meaning and uses of index numbers: Construction of index numbers: fixed and
chain base: univariate and composite. Aggregative and average of relatives –

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simple and weighted Tests of adequacy of index numbers, Base shifting, splicing
and deflating. Problems in the construction of index numbers Construction of
consumer price indices, important share price indices

Time Series Analysis (With the use of Excel and other latest software)
Components of time series, Additive and multiplicative models Trend analysis,
Fitting of trend line using principle of least squares – linear, second degree
parabola and exponential, Conversion of annual linear trend equation to
quarterly/monthly basis and vice-versa; Moving averages Seasonal variations-
Calculation of Seasonal Indices using Simple averages, Ratio-to-trend, and Ratio-
to-moving averages methods. Uses of Seasonal Indices
Learning Outcomes: Students would be armed with the knowledge of using
different statistical tools very much required in the decision making process in any
business as well as business research.
Text Books Recommended
1. Gupta, S.P., and Archana Gupta. Statistical Methods. Sultan Chand and Sons,
New Delhi.
2. Business Statistics - Levine and Viswanathan, Pearson Publication
Suggested Readings:
1. Business statistics, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd, New Delhi.
2. Patri and Patri, Business statistics , Kalyani Publishers New Delhi.
3. Keller G, and Arora H, BSTAT, Cengage Learning
4. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
5. Business Statistics– S K Sahoo, P K Prusty, Vrinda Publications (P) Ltd
6. Microeconomics I and Statistics: Das & Sengupta, Oxford University Press.
7. Sharma J K, Fundamentals of Business Statistics – Vikash Publication
8. Vohra N. D., Business Statistics, McGraw Hill.

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 (GENERIC ELECTIVE – 4)
Principles of Marketing
Objective: The objective of this course is to provide basic knowledge of concepts,
principles, tools and techniques of marketing.
(GENERIC ELECTIVE – 4) PRINCIPLES OF MARKETING
The objective of this course is to provide basic knowledge of concepts, principles,
tools and techniques of marketing. After the completion of this paper, the students
will able to identify marketing components and fit them in the value chain along with
the various marketing strategies.
Contents:
Unit I: Introduction:
Nature, scope and importance of marketing; Selling vs Marketing; Marketing mix,
Marketing environment: concept, importance, and components (Economic,
Demographic, Technological, Natural, Socio-Cultural and Legal).
Consumer Behaviour and Market segmentation:
Consumer Behaviour: Nature and Importance, Factors influencing consumer buying
behaviour. Market segmentation: concept, importance and bases; Product
differentiation vs. market segmentation.
Unit II: Product:
Concept and importance, Product classifications; Concept of product mix; Branding,
packaging and labeling; Product life-cycle; New Product Development Process
Unit III: Pricing, Distribution Channels and Physical Distribution
Pricing: Significance, Factors affecting price of a product, Pricing policies and
strategies, Distribution Channels and Physical Distribution: Channels of distribution
- meaning and importance; Types of distribution channels; Factors affecting choice
of distribution channel
Unit IV: Promotion and Recent developments in marketing:
Promotion: Nature and importance of promotion; Communication process; Types of
promotion: advertising, personal selling, public relations & sales promotion, and
their distinctive characteristics. Recent developments in marketing: Social
Marketing, online marketing, direct marketing, services marketing, green marketing,
Rural marketing; Consumerism
Learning outcome: After the completion of this paper, the students will able to
identify marketing components and fit them in the value chain along with the
various marketing strategies.

Page 46 of 47 (U.G Commerce)

Text Books Recommended
1. Marketing Principles and Management-Sherleker and Pany-- Himalaya
Publishing House
2. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and AhsanUlHaque.
Principlesof Marketing. 13thedition. Pearson Education.

Suggested Readings:
1. Principles of Marketing, Bajaj, Kaur, Kalyani Publishers, New Delhi.
2. Principles of Marketing , R.K. Mittal , A. Sharma, V .K. Global Pub. Pvt. Ltd, New
Delhi.
3. Marketing Management & Human Resource Management: Verma et.al, Oxford
University Press.
4. Lamb, C. W., Hair, J.F. and Sharma, D. MKTG, Cengage Learning
5. Principles of Marketing M K Nabi, K C Raut, Vrinda Publications (P) Ltd
6. Arun Kumar – Marketing management – Vikash Publication
7. Rudani R.B – Basics of Marketing Management – S. Chand
8. Majaro, Simon. The Essence of Marketing. Prentice Hall, New Delhi.
9. Zikmund William G. and Michael D’Amico. Marketing; Creating and Keeping
Customers in an E-Commerce World. Thomson Learning.
10. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition.
DhanpatRai&
Company.

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