B.

COM
SEMESTER IV
Fundamentals of Investment (CC 12)
(100 Marks, 60 Lectures)

Objective: To familiarize the students with different investment alternatives, introduce

them to the framework of their analysis and valuation and highlight the role of investor
protection.

Unit I Investment Environment (30 Marks, 20 Lectures)

The investment decision process, Types of Investments – Commodities, Real Estate and
Financial Assets (Equity, Mutual funds, Debt), the Indian securities market, the market
participants (Stock exchanges, Stock brokers, Clearing House, Depositories, Depository
Participants, FIIs, Domestic institutional investors, Individual investors), Online and offline
trading in securities, security market indices, sources of financial information, Concept of return
and risk, Impact of Taxes and Inflation on returns.

Unit II Analysis of Equity and Debt Instruments (30 Marks, 20 Lectures)

(a) Fixed Income Securities

Bond features, types of bonds, estimating bond yields, Bond Pricing, types of bond risks, default
risk and credit rating, Bond market indices.

(b) Approaches to Equity Analysis

Introduction to Fundamental Analysis, Technical Analysis, dividend capitalisation models, and

price-earnings multiple approach to equity valuation, Intrinsic value, Price to Book value ratio.

Unit III Portfolio Analysis and Financial Derivatives (20 Marks, 10 Lectures)

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

Unit IV: Investor Protection (20 Marks, 10 Lectures)

Role of SEBI and stock exchanges in investor protection; Investor grievances and their redressal
system, insider trading, investor awareness and activism.

References:

1. Jones, C.P. Investments Analysis and Management, Wiley, 8th ed.

2. Chandra, Prasanna. Investment Analysis and Portfolio Management. McGraw Hill Education
3. Rustogi, R.P. Fundamentals of Investment. Sultan Chand & Sons, New Delhi.

4. Vohra N.D. & Bagri B.R., Futures and Options, McGraw Hill Education

5. Mayo. An Introduction to Investment. Cengage Learning.

 B.Com.
SEMESTER IV
Income Tax (Direct Tax) (CC 13)

Marks: 100 Lectures: 60

Learning Objective: To provide basic knowledge of concepts, principles and provisions of
Income-tax Act, 1961 and the relevant Rules

Unit I : INTRODUCTION (20-25marks, 12 lectures)

a) BASIC CONCEPTS:

Income-u/s 2(24), Person -u/s 2(31), Assessee- u/s 2(7), Assessment- u/s 2(8), Assessment Year-
u/s 2(9), Previous Year- u/s 3, Business- u/s 2(13), Company -u/s 2(17), Gross Total Income u/s.
80 (B) (5), Permanent Account Number (PAN)-u/s 139A.

b) SCOPE OF INCOME & RESIDENTIAL STATUS:

Scope of Total Income u/s 5.

Apportionment of Income between spouses governed by Portuguese Civil Code u/s5A.

Residential Status in India u/s 6: Sections 6(1), 6(6) (a), 6(2), 6(6) (b), 6(3), 6(4).

Practical problems to cover determination of residential status of Individuals only

c) EXEMPTIONS & EXCLUSIONS U/s 10:

1. Leave Travel Concession - u/s 10(5).

2. Gratuity–u/s 10(10)(only for theory).

3 . Compensation received at the time of Voluntary Retirement - u/s 10(10C).

4. Amount received under Life Insurance Policy - u/s 10(10D).

5. Payment received from Provident Fund-u/s 10(11), (12).

6. Payment received from approved superannuation fund- u/s 10(13).

7. House Rent Allowance - u/s 10(13A).

8. Special allowance - u/s 10(14):

1
Conveyance, Daily, Uniform, Helper, Research, Transport, Travelling, Children’s Education, &
Children’s Hostel Expenditure Allowance.

9. Interest on Securities- u/s 10(15).

10. Dividends & Interest on Units - u/s 10(34), (35).

Unit II : COMPUTATION OF INCOME FROM SALARIES: (30-35 Marks, 15 lectures)

Sections 15, 16 & 17 Inclusive of allowances (exclusive of valuation of perquisites)

(Only elementary problems on computation of income from salaries of an individual assessee)

Unit III: COMPUTATION OF PROFITS & GAINS OF BUSINESS OR PROFESSION:

(30-35 Marks, 20 lectures)

Sections: 28,29,30,31,32(excluding Depreciation Rates)
Section 36: Restricted to following clauses:
i. Section 36 (1)(i)- Insurance premium

ii. Section 36 (1)(ii)- Bonus/Commission to employees.

iii. Section 36 (1)(iii)- Interest on Borrowed Capital
iv. Section 36 (1)(iv) - Employer’s Contribution to RPF& Approved Superannuation Fund
v. Section 36 (1)(v) - Contribution towards Approved Gratuity Fund
vi. Section 36 (1)(vii) Bad Debts
Section 37(1) - General Deduction

Section 37(2B) - Advertisement Expenses in Souvenir etc. of a political party.

Section 40(a), 40A (2), 40A (3)
Section 43(B) - Disallowance of unpaid liabilities.
Section 44AD & 44AE

Unit IV: (20-25 Marks, 13 lectures)

2
a) Permissible Deductions under Chapter VI-A

Sections 80 C, 80CCC, 80CCD, 80 CCE, 80D, 80E, 80G, 80TTA, 80U.

b) Computation of total income of an individual assessee.

c) Computation of tax liability of an individual assessee, Rebate under Section 87A.

Books for Study and Reference:

1. Singhania, Vinod K., & Monica Singhania, Student’s Guide to Income Tax, University
edition, Taxmann Publications Pvt. Ltd,, New Delhi.
2. Ahuja, Girish and Ravi Gupta, Systematic Approach to Income Tax, Bharat Law House,
Delhi.
3. Manoharan T.N., Direct Tax Laws, Snow White Publications,
4. Singhania V.K. Students’ guide to Income Tax , Taxmann Publications
5. Hariharan.N., Income Tax Law& Practice Vijay Nicole Imprints Pvt.Ltd.
6. Singhania V.K., & Singahania K., Direct Taxes Law & Practice, Taxmann Publications.
7. Mehrotra H.C., Income Tax Law & Practice, Sahitya Bhavan , Agra
8. Prasad B., Income Tax Law & Practice, Wishwa Prakashan
9. Pagare D., Income Tax Law & Practice, Sultan Chand & Sons, New Delhi
10. Gaur V.P., & Narang.D.B., Income Tax Law & Practice, Kalyani Publications.

PATTERN OF QUESTION PAPER

General guidelines:

1. The question paper shall have total of 6 questions carrying 80 marks and shall be of 2

hours duration.

2. Four questions of 20 marks each to be answered.

3. Question No. 1 to be compulsory (four short problems of 5 marks each)

4. Any three questions from the remaining five questions to be answered.

5. A question may be sub-divided if necessary.

INCOME TAX (DIRECT TAX)

3
 Semester IV
Duration: 2 Hours Max. Marks: 80

Instructions: (i) Q1. is compulsory

(ii) Answer any 3 from the remaining questions

Q1. Practical type, four sub-questions, carrying 5 marks each, covering the entire syllabus.

(Marks-20)

Q2. Practical Question on Unit II i.e. Computation of Income from ‘Salaries covering
deductions under Chapter VI-A, and computation of tax liability of individual assessees only.

(Marks -20)

Q3. Practical Question on Unit III i.e. computation of Profits and Gains from Business or
Profession, covering deductions under Chapter VI-A and computation of tax liability of
individual assessees only.

(Marks-20)

Q4. Answer any four out of the following in relation to the Income Tax Act: (Marks-20)

a. Short Answer type Q. on Unit I

b. Short Answer type Q. on Unit I
c. Short Answer type Q. on Unit II
d. Short Answer type Q. on Unit III
e. Short Answer type Q. on Unit IV

Q5. Answer any four out of the following in relation to the Income Tax Act: (Marks-20)

a. Short Answer type Q. on Unit I

b. Short Answer type Q. on Unit II
c. Short Answer type Q. on Unit II
d. Short Answer type Q. on Unit III
e. Short Answer type Q. on Unit IV

Q6. Answer any four out of the following in relation to the Income Tax Act: (Marks-20)

a. Short Answer type Q. on Unit I

b. Short Answer type Q. on Unit II
c. Short Answer type Q. on Unit III
d. Short Answer type Q. on Unit IV
4
e. Short Answer type Q. on Unit IV

5
 B.COM
SEMESTER IV
ACCOUNTING
Accounting For Service Organizations (CC 14)
(100 Marks – 60 Lectures)

Objectives: To familiarize the students with practical aspects of accounting

for service organizations such as banks, general insurance companies,
underwriters and hotels

Unit I Accounting for Banking Companies (40 Marks, 18 Lectures)

Meaning of Banking and Banking Company, Brief idea about - Important Legal
Provisions affect ing t he accounts, Different t ypes of Deposits, Different t ypes
of Advances, Ot her Facilit ies extended to Customers.
Pract ical problems to cover preparat ion of Balance Sheet (Form A) and Profit
and Loss Account (Form B) in Vert ical Form wit h Separate Schedules.

Unit II Accounting for General Insurance Companie s

(20 Marks, 18 Lectures)
Types of Insurance, Accounts of General Insurance Company. Final accounts to
be prepared as per IRDA and shall comply wit h t he requirement of Schedule B.
Revenue account to be prepared under FORM B -RA.
Profit & Loss A/C to be prepared under FORM B -PL.
Balance Sheet to be prepared under FORM B-BS.
Revenue a/c, P/L A/C Balance sheet to be prepared as per informat ion provided .

Unit III Accounting for Underwriting of Shares and Debentures

(20 Marks, 12 Lectures)

Meaning, t ypes of underwrit ing, Calculat ion of liabilit y of Underwr iter-Full

underwrit ing – Part ial underwrit ing – Sole underwr iters – Joint underwrit ers –
underwrit ing commission – Journal entries and Ledger Accounts.

Unit IV Accounting for Hotels (20 Marks, 12 Lectures)

Concepts, Visitors Ledger (theory only) and final Accounts of Hotels under sole
proprietorship, partnership and joint stock company (in case of company-as per Schedule III,
Companies Act 2013).

References:
1. Chowdhary, Chopde, & Pednekar, M. Financial Accounting, Auditing & Taxation.
Mumbai: Sheth Publishers.
2. Jain, & Narang. Advanced Accountancy. New Delhi: Kalyani Publishers.
3. Monga, J. R., & Ahuja, G. Advanced Accounting (Vols. I, II). Noida: Mayoor
Paperback.
 4. Mukherjee, A., & Hanif, M. (2002). Modern Accountancy (Vol. II). New Delhi: Tata
McGraw Hill.
5. Paul, S. K. Accountancy (Vols. I, II). Calcutta: New Central Book Agency.
6. Shukla, M. C., & Grewal, T. S. Advanced Accounts. New Delhi: S. Chand & Co .
7. Tulsian, P. C. Accountancy. New Delhi: S. Chand & Co.

Websites:
www.icai.org

Question Paper guidelines

 Two questions from Unit I and Unit II each (Banking and insurance)
 One question on preparation of Profit and Loss Statement and the second question to
be on preparation of Balance Sheet.
 One question each from Unit III and Unit IV each.
 B.COM
SEMESTER -IV
Companies Act and IPR Laws (SEC 2)
(100 Marks, 60 Lectures)

Objective: To impart basic knowledge of the provisions of the Companies Act 2013, The Patents
Act, 1970, Indian Copyright Act, 1957, The Trademarks Act, 1999 and The Designs Act, 2000.

UNIT 1: Introduction to Regulatory Framework of Companies (40 Marks, 24 lectures)

Characteristics of a company; lifting of corporate veil; types of companies including one person
company, small company, and dormant company; association not for profit; illegal association;
formation of company, on-line filing of documents, promoters, their legal position, pre-
incorporation contract; on-line registration of a company.
Memorandum of association, Articles of association, Doctrine of constructive notice and indoor
management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR;
book-building; issue, allotment and forfeiture of share, transmission of shares, buyback and
provisions regarding buyback; issue of bonus shares.
Administration of Company Law [including National Company Law Tribunal (NCLT), National
Company Law Appellate Tribunal (NCLAT), Special Courts]

UNIT 2: Management of Companies (20 Marks, 12 Lectures)

Classification of directors, women directors, independent director, small shareholders’ director;
disqualifications, director identity number (DIN); appointment; Legal positions, powers and
duties; removal of directors.
Key managerial personnel; Meetings: Meetings of shareholders and board of directors; Types of
meetings, Convening and conduct of meetings, Requisites of a valid meeting, postal ballot,
meeting through video conferencing, e-voting.
Committees of Board of Directors - Audit Committee, Nomination and Remuneration
Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee
UNIT 3: Books of Accounts, Winding-up and Insider Trading (20 Marks, 12 lectures)
Provisions relating to Books of Accounts, Auditors' Appointment, Auditor’s Report.
Winding Up: Concept and modes of Winding Up.
Insider Trading and Whistle Blowing: Meaning & legal provisions of insider trading;
Whistleblowing: Concept and Mechanism.

Unit 4 : Intellectual Property Rights (20 Marks, 12 Lectures)

Meaning of Intellectual Property, Meaning and Registration of Patent , Patentable Invention,
Compulsory Licensing, Remedies in case of Violation of Patent.
Meaning of Design, Registration Procedure of Design, Piracy of Registered Design , Remedies
for Violation of Design.
Copyright - Meaning, Registration of Copyright, Infringement of Copyright, Broadcasting
Right, Performer’s Right.
Trademark - Meaning, Procedure for Registration of Trademark, , Deceptively Similar Mark, ,
Remedies in Case of Violation of Trademarks and Copyright

References:

1.MCKuchhal, Modern Indian Company Law, ShriMahavir Book Depot (Publishers), Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi
4. ReenaChadha and SumantChadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House,
NewDelhi,.
8. A Compendium of Companies Act 2013, along with Rules, by TaxmannPublications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi
11. Dr. BL Wadhera , Intellectual Property Law, Delhi, Universal Publishing Co. Pvt. Ltd

12.P. Narayanan , Intellectual Property Law, Kolkata, New Delhi, Eastern Law House
13. KashiNath Jena, Intellectual Property Rights, Globalisation and Global Relations , Abhijeet
Publications, Delh

14. A V NarsimhaRao , Law of Patents Concepts and Cases , ICFAI Universiy Press

Government of India Websites for Registration of Companies, Patents, Copyright, Trademarks

and Designs

1. www.mca.gov.in
2. http://www.ipindia.nic.in/
3. http://copyright.gov.in/
 B.COM.
SEMESTER IV
Business Statistics – II (GE 5)
(100 Marks - 60 Lectures)

Unit I Correlation and Regression Analysis (14Lectures -30marks)

Meaning, Types and Methods of studying Correlation, Scatter Diagram, Karl

Pearson’s Coefficient of Correlation, Spearman’s Rank Coefficient of Correlation,
Properties of Coefficient of correlation, Linear Regression, Lines of regression and
regression coefficients.

Unit II Probability Theory (21Lectures -36 marks)

Elements of Probability-Random Experiments, events, definition of probability,

conditional probability, addition and multiplication theorem, Mathematical
expectation.

Theoretical Distribution - Random variable, Binomial, Poisson and Normal

Distribution.

Unit III Sampling Theory (14Lectures -16 marks)

Methods of sampling- Census and Sample enumeration, Methods of Sampling:

Simple Random Sampling, Systematic Sampling, Stratified Sampling, Cluster
Sampling, Purposive Sampling, Quota and multi stage sampling (with examples).

Test of Hypothesis and Estimation- Sampling distribution, Standard error, Sample

mean and Sample proportion, confidence limits, population mean and population
proportion, Procedure for testing of hypothesis, Type I and Type II error, critical
region, level of significance, test of significance for large samples.

Unit IV Interpolation and Extrapolation (11Lectures -18marks)

Finite differences, Forward and Backward differences, Forward and Backward

difference table, Newton-Gregory forward and backward difference formula for
equidistant values of the argument (only applications), Lagrange’s Interpolation
formula for unequally spaced points (only applications), Shift Operator, Binomial
Expansion method to find missing values ( maximum 2 missing values).
References:

1. Gupta S.P., Statistical Methods, Sultan Chand & sons.

2. Gupta C.B., Fundamentals of Statistics, Himalaya Publishing House.
3. Shah R.J., Statistical Methods.
4. Mazumdar Neeta, Statistical Techniques, RajhaunsVitaran.
5. Sastry S.S., Introductory Methods of Numerical Analysis
 B.COM
SEMESTER IV
Indian Economy (GE 6)
(100Marks, 60 Lectures)
Objectives:
1.To enable the students to grasp the current economic problems in India.
2. To highlight the important economic sectors and challenges faced by them in the
recent years.
3. To acquaint students with the major policy regimes of government to resolve
problems in agriculture, industry and service sector of India.
4. To enable students to understand the change in policy focus from central planning
to process of market integration of the Indian Economy with other markets in the
world.

Unit I Basic Issues in Economic Development (20 Marks, 10Lectures)

Concept and Measures of Development and Underdevelopment; The concept of economic
growth and development, India’s recent position in the world economy(based on World
Bank GNI per capita), Human Development- concept, the Human Development Index –
interpretation of indicator and value & rank of the indicator for India in the world context.

Unit II Basic Features of the Indian Economy (20 Marks,10 Lectures)

Composition of national income and occupational structure, per capita income,
inflation, unemployment, income distribution, poverty); India’s population
demographics [ infant mortality rate, literacy rate, gender composition-female male
ratio(issue of missing women) and age structure- concept of demographic dividend]

Unit III Policy Regimes, Growth, Development& Structural Change

(30 marks, 20Lectures)
a) Review of Planning Policy Experience in India.
b) Policies for Agricultural and Rural Development(since Green Revolution till
recently).
c) Major Industrial policies under planning- Nehru-Mahalanobis Model and
Liberalization, Globalization and Privatization (LPG) model of industrial
growth.Evolution of Disinvestment policy of Government.
d) Economic Reforms since 1991 – in banking sector (Narasimham Committee
report main suggestions), capital markets,in the external sector, managed
exchangerate system, rupee convertibility, in Government’s policy on IT
services,FDI,FPI entry in domestic sectors.
e) The experience of Growth, Development and Structural Change in different
phases ofgrowth and policy regimes across sectors and regions.
Unit IV Sectorial Trends and Issues (30 Marks, 20 Lectures)
a) Agriculture Sector:
Nature of Indian Agriculture; Brief evaluation of the agricultural sector
(achievements and problems); Agricultural Finance (organized-NABARD,
Cooperative and Commercial banks, Micro finance institutions, unorganized
sources- moneylenders, landlords, traders etc.); Agricultural Marketing (defects
and corrective measures); Government Policy Measures : Minimum Support
Price, Food Security- PDS, TDPS (only meaning and challenges), National
Food Security Act 2013(only rationale).Farmers Suicides, Land Acquisition.

b) Industry and Services Sector:

Present structure of industry in the Indian economy; Composition of the Indian
industrial sector (organized & unorganized sector, public & private sector,
large, medium, small and micro industrial units); Brief evaluation of the
industrial sector (achievements and weaknesses); Challenges facing Indian
manufacturing; MSME sector – role in the Indian economy and challenges
faced.Meaning of Services, importance of services sector in the Indian
economy; important components – Information Technology and IT-enabled
Services, trade, tourism and travel, transport, telecommunications, real estate
and construction, financial services, healthcare and education (contribution to
GDP, employment, export earnings (where relevant));

c) External Sector:
Structure, Performance and Reforms: Foreign Trade and balance ofPayments:
Structural Changes and Performance of India’s Foreign Trade and Balance
ofPayments (value, volume and direction); Export-import policies and their
impact on exports and imports.WTO, meaning of major agreements (AOA,
MFA,TRIPS, TRIMS etc.) and impact on India (wherever relevant).

References:
1. Ahluwalia I.J. & I.M.D. Little 1998, India’s Economic Reforms &
Development: Essays for Manmohan Singh, Oxford University Press, Delhi.
2. Dreze Jean and SenAmartya 1996, Indian Economic Development and Social
Opportunity, Oxford University Press, Delhi
3. Datt R. and Sundaram K.P.M., 2015, Indian Economy, S. Chand and Co., New
Delhi. 71st edition.
4. Ghosh A. (Latest Edition), Indian Economy, World Press, Calcutta.
5. Kapila Raj and Kapila Uma 2001, India’s Economy in the 21st Century:
Collection of Select Articles, Academic Foundation, Ghaziabad.
6. Mishra S K and Puri V. K. 2015, Indian Economy, Himalaya Publishing Co.,
Mumbai. 33rd edition.
7. Patel, I.G. 1998 Economic Reforms and Global Change, Macmillan, Delhi.
 8. Patnaik, Prabhat. Some Indian Debates on Planning. T. J. Byres (ed.). The
IndianEconomy: Major Debates since Independence, OUP.

9. Rangarajan, C. and N. Jadhav. Issues in Financial Sector Reform. BimalJalan.

(ed). The Indian Economy. Oxford University Press, New Delhi.

10. Tandon B.B. and Tandon K.K. 2015, Indian Economy, Tata McGraw Hill,
New Delhi.
Journals
1.EPW
2. Yogana
Websites
1.www.indiabudget.nic.in
2. www.rbi.org.in
3. www.finmin.nic.in
4. www.goidirectory.nic.in
 B.COM
SEMESTER III
CONSUMER BEHAVIOUR (GE 4)
(Marks: 100 - 60 lectures)

Objectives:

1. To understand the concept of consumer behaviour, decision making by consumers,

behaviour variables and influences on consumer behaviour.
2. To comprehend the social and cultural dimensions of consumer behaviour, factors impacting
attitudes and behaviour.
3. To arm the budding marketers with an insight of the psychological and behavioural concepts
of consumers thus enabling them to achieve their objectives and excel.

UNIT 1: Introduction to Consumer Behaviour: (20 Marks 12 lectures)

Meaning and Definition of Consumer Behaviour, Nature, Importance and Scope of Consumer
Behaviour, Difference between Consumer and Customer, Nature and Characteristics of Indian
Consumers, Consumer Movement in India, Rights and Responsibilities of Consumers in India,
Benefits of Consumerism.

UNIT 2: Determinants of Consumer Behaviour: (30 Marks 18 lectures)

(a) Consumer as an individual: Definition, Needs, Wants, Maslow’s Theory of Hierarchy of

Needs. Motivation – Definition and Process, Motivation and Consumer Behaviour. Personality –
Nature, brand personality. Perception – Marketers concern, perceptual risks. Learning –
Definition, elements of learning. Attitude – Definition, tri-component model, changing
attitudes, how marketers influence attitudes. Communication and Persuasion – definition,
marketers concern, internal and external communication flow, persuasive communication.

(b) Environmental Influence on Consumer Behaviour: Reference groups, Family - Importance

of family influences in Consumer behaviour, meaning of family and its importance in marketing
decision, family life cycle and role. Social class concept, characteristics and influence. Concept
and importance of cultures, sub-cultures, marketer’s concern. Cross cultural consumer
behaviour.

UNIT 3: Consumer’s Buying and Organisational Buying Behaviour: (25 Marks 15 lectures)

(a) Consumer Buying Behaviour: Concepts, importance, need and elements involved in buying
process, Factors influencing buying process, Economic and legal factor, Social factors,
Psychological factors and Behavioural factors.
(b) Organisational Buying behaviour: Concept and Process of Organizational Buying Behaviour,
Organisational Buying Behaviour v/s Consumer Buying Behaviour.

(c) Roles in the Buying Process.

UNIT 4: Post Purchase Behaviour and Market Regulation: (25 Marks 15 Lectures)
Definition of post purchase behaviour, consumer’s post purchase dissonance, satisfaction,
dissatisfaction, consumer complaint behaviour, loyalty marketing. Consumer market regulation,
Consumer Protection Act 1986, Rights of Consumers, Consumer Protection Council, State
Protection Council and Consumer Dispute Redressal Agencies.

Practical Component (Assignments):

1. Students can go to malls and unorganized retail outlets and observe the behaviour of
consumers of different demographic segments while buying different category of goods. Come
back to class and present the findings / observations followed with a group discussion.

2. Students can prepare a questionnaire and conduct a survey on consumer buying behaviour
and present the findings in the class.

3. Find three advertisements that appeal to the need for power, affiliation and achievement
and discuss their effectiveness. Rewrite these for persons in different levels of Maslow’s
Hierarchy.

4. Students can conduct a survey on their friends to find out which factors play an important
role in purchase of their mobiles, shoes, bags etc. and present the findings in the class.

Rerefences:
1. Consumer Behaviour - Leon Schiff man, Lesslie Kanuk, 10/e, Pearson, 2010.
2. Consumer Behaviour: Building Marketing Strategy – Del I. Hawkins, & Others, 11/e TMH.
3. Consumer behaviour - Jay D. Lindquist, Joseph Sirgy, 1/e, Cengage Learning.
4. Consumer behaviour – David L. Louden, Della Bitta, 4/e, McGraw Hill.
5. Consumer Behaviour – Raju M. S & Dominique Xardel, Vikas Publishing House.
 B.COM

SEMESTER – III

Economic Survey and Union Budget (GE 6)

(100 Marks – 60 Lectures)

Objective: The course seeks to familiarize the students with basic concepts related to some
contemporary economic issues. Its aim is to equip the students with sufficient knowledge and
skills so as to understand media discussions, and to critically analyze contemporary issues
that figure in high profile government documents, in particular the Economic Survey and the
Union Budget. Such capability is necessary to understand government policies and also to
increase people’s participation in economic decision-making. The emphasis in the course will
be on conceptual understanding, not data.

Unit I Basic Concepts of Indian Economy: (20 Lectures - 30 Marks)

Fiscal policy, need for government spending, areas of government spending in India, Capital
expenditure, revenue expenditure, plan expenditure, non-plan expenditure - Deficits (fiscal,
primary, revenue), impact of fiscal deficit on economy, need to control fiscal deficits -
Capital receipts, revenue receipts, tax and non-tax revenue, direct and indirect taxes,need to
rationalize tax structure. Goods and Services Tax (GST). Zero-base budgeting, Gender
budgeting, Fiscal devolution and centre-state financial relations in India, WPI, CPI and
implicitdeflators.

Unit II Economic Survey -Agriculture, Industry and External Sector: (12 Lectures - 20
Marks)

Role of Agricultural Sector in Indian economy in terms of contribution, employment, exports,

food security. Role of industrial Sector in Indian economy in terms of contribution,
employment, exports, food security. Composition and Direction of India’s trade, inflow of
FDI and FII in to India.

Unit III Economic Survey -Social Infrastructure, Employment and Human

Development: (8 Lectures - 14 Marks)

Importance and relative contribution of education, health sectors in Indian economy-

Employment status in India – State wise performance of HDI in India.

Unit IV The Union Budget: (20 Lectures - 36 Marks)

Need for the Budget, Understanding the process of budget making in India, Analysis of

budget in terms of various parameters such as:

a) Deficits –trends in fiscal deficit and revenue deficit

b) Receipts - proposed sources of revenue and expected growth in revenue;

steps taken to increase revenue such as tax simplification, improvement in

tax administration, expansion of tax net;

c) Expenditure -expenditure pattern and expected growth in expenditure;

The thrust areas of the budget; areas / sectors which have received higher or

lower share of expenditure, reasons and consequences thereof; steps

proposed to ensure effective spending.

References:
1. Economic Survey (latest), Government of India, Ministry of Finance. Full chapter

(excluding boxed items) on ‘Economic Outlook, Prospects, and Policy Challenges’

and ‘Fiscal Framework’. Other selections to be determined each year.

2. ‘Understanding the Budget Concepts and Terminologies’, Centre for Budget and

Governance Accountability

http://www.cbgaindia.org/files/documents/Understanding%20the%20Budget%20Co

ncepts%20and%20Terminologies.pdf

3. The Key to Budget Documents, Budget At A Glance, Macroeconomic Framework

Statement, Medium Term Fiscal Policy Statement and Fiscal Policy Strategy

Statement, all available at indiabudget.nic.in.

4. Economic and Social Classification of the Budget, availableat

http://finmin.nic.in/reports/FunClass201415.pdf.

5. http://www.unionbudget.nic.in/ub2016-17/bh/bh1.pdf (For Budget 2016-17

highlights)

6. Pranab Mukherjee (2012), “Budget Making”, in K. Basu and A. Maertens (eds), The

New Oxford Companion to Economics in India, OUP.

7. DipakDasgupta and Supriyo De (2012), “Fiscal Deficit”, in Basu and Maertens.

8. Uma Kapila (2016), “Fiscal and Budgetary Developments”, in Indian Economy

Since Independence, Academic Foundation, latest edition.

9. Y V Reddy (2015), “Continuity, Change and The Way Forward: Fourteenth Finance

Commission”, EPW Vol. 50, Issue No. 21, 23 May, 2015

10.14th Finance Commission Report.

http://finmin.nic.in/14fincomm/14thFinanceCommission.htm

11. Chakraborty, Pinaki (2015) “Intergovernmental Fiscal Transfers in India: Emerging

Trends and Realities” in P. Patnaik (ed),Economics Volume 3: Macroeconomics,

Oxford University Press India.

12. Mukherjee, Sacchidananda (2015). “Present State of Goods and Services Tax (GST)

Reform in India,” Working Paper No. 2015-154 (September 2015), National

Institute of Public Finance and Policy, New Delhi.

 SY BCOM

SEMESTER III

Salesmanship and Sales Management (GE 6)

(100 Marks- 60 Lectures)

Objective: To acquaint students with the basic concepts of salesmanship and sales management
and its application in current marketing scenario.

Unit I Salesmanship: (25 Marks 15 Lectures)

Concept of Salesmanship, meaning, definition, scope, importance, selling process- prospecting,

pre-approach, approach, presentation and demonstration, meeting of objections, closing the sale.
Qualities of a good salesman, role of relationship marketing in personal selling, tools for
personal selling, Value added selling.

Unit II Sales Management: (25 Marks-15 Lectures)

Meaning, definition, objectives of Sales Management, Sales Research, Sales Forecasting-

meaning and methods, Sales Planning and control - Goal setting, Performance Measurement,
Diagnosis and Corrective actions.

Unit III Sales Organizations: (25 Marks-15 Lectures)

Concept and need for Sales Organizations, Sales organization structure, Sales Managers
Functions and responsibilities, Planning for major customers, Sales Budget, Successful salesman
Case Studies.

Unit IV Managing Sales Force: (25 Marks-15 Lectures)

Recruitment, Selection and Training of Sales force - Procedures and criteria used as selection
tools for recruiting and testing sales ability. Areas of sales Training - Company Specific
Knowledge, product knowledge Industry and Market Trend Knowledge and Customer education.
Motivating the Sales Team, Motivational Programs - Sales Meetings, Sales Contests, Sales
Compensation - Monetary compensation, Incentive programs as motivators, Non-Monetary
compensation, Fine tuning of compensation package. Supervising, Evaluating Sales Force
Performance and Controlling Sales activities ( Sales Records and Reporting Systems).
Refrences:

1. P.K.Sahu, K.C.Raut, Salesmanship and Sales Management,Vikas Publishing House, New

Delhi

2. Rustom Davar,Sohrab Davar, Nusli Davar, Salesmanship and Publicity, Vikas Publishing
House, New Delhi

3. U.K. Singh, B.Narayan, Sales Management,Anmol Publications, New Delhi

4. S.A. Chunawalla,Sales Management with Personal Selling-Salesmanship, Himalaya

Publishing House, Mumbai

5. Richard Still, Edward Cundiff, Norman Govoni, Sales Management- Decisions, Strategies
and Cases, Prentice Hall , New Delhi
 B.COM
SEMESTER IV
Business Research Methods (GE 5)
(100 Marks – 60 Lectures)

Objectives: To develop analytical skills in students to undertake research in various

domains of commerce and business.

Unit I Introduction (20-25 Marks, 15 Lectures)

Meaning of business research, Importance of business research, Types of business research,

Process of business research, Identification of research problem, Review of literature,
Formulation of research hypothesis, Research design – Meaning, Types of research design.

Unit II Sampling Theory (15-20 Marks, 10 Lectures)

Population and sample study, Sampling considerations, Sample design, Sampling techniques,
Sampling errors.

Unit III Data Collection and Data Analysis (30-40 Marks, 25

Lectures)

(a) Data Collection: Sources of data – Primary sources, Secondary sources, Attitude
measurement scale, Questionnaire designing, Interview techniques, Data coding.
(b) Data Analysis: Tabulation and graphs, Descriptive statistics – Measures of central
tendency, Measures of dispersion, Skewness and Kurtosis, Correlation, Regression,
Parametric tests - ANOVA, t-tests (Independent sample t-test, Paired samples t-test),
Non-parametric tests – Chi-Square test, Mann-Whitney U Test, Wilcoxon test, Analysis
of scale data.
(Relevant softwares may be used)

Unit IV Research Report (10-15 Marks, 10 Lectures)

Types of research report, Essentials of research report, Principles of writing, Writing of findings,
conclusion, suggestions/recommendations, Bibliography and Reference styles, Document
formatting, Plagiarism.
References:

1. Chawla, D., & Sondhi, N. Research Methodology: Concepts and Cases. New Delhi:
Vikas Publishing House.

2. Cooper, D., & Schindler, P. Business Research Methods. New Delhi: Tata McGraw Hill.

3. Gupta, S. C. Fundamentals of Statistics. New Delhi: Himalaya Pubishign House.

4. Krishnaswami, O., & Ranganathan, M. Methodology of Research in Social Sciences.

New Delhi: Himalaya Publish House.

5. Levin, & Rubin. Statistics for Management. New Delhi: Prentice Hall.

6. Malhotra, N., & Dash, S. Marketing Research: An Applied Orientation (Sixth ed.). New
Delhi: Pearson Education.

7. Sachdeva, P. K. (2010). Business Research Methodology. New Delhi: Prentice Hall.

 B.COM
SEMESTER IV
Business Environment –II (GE 5)
(100 Marks-60 Lectures)

Objective: To introduce the students to elements and composition of economic, legal and
international environment of business and also aims to bring about awareness of business
environment in Goa.

Unit I Economic Environment of Business (30 Marks – 18 Lectures)

Meaning and components of economic environment of business, - Economic systems, Economic

planning, Economic policies, Economic legislation, controls and regulations

Economic systems -capitalism, socialism and mixed economy- meaning and features

Economic planning in India- Objectives of planning and main provisions of current five Year
plan, NITI Ayog.

Economic policies -fiscal, monetary, industrial policy, Import-Export policy, investment policy
(including foreign investment policy) and employment policy –meaning and objectives.

Make in India policy and business.

Unit II Legal Environment of Business (20 Marks – 12 Lectures)

Meaning and components of legal environment; impact of legal environment on business

Environment Protection Act1986 – objectives and major provisions

Consumer Protection Act 1986 – Objectives and major provisions, Consumer Redressal
Agencies; Jurisdiction and powers

Right to Information Act (RTI) 2005- Definition and meaning of information, public Authority,
right to information and record- objectives of the Act- scope of right to information—
exemption—public Information officer - procedure for seeking information, fees and response
time, appeals, penalty provisions, case studies.

Unit III International Environment and India (20 Marks – 12 Lectures)

Overview of Industrial policy of India till 1990- new industrial policy-objectives and features,
globalization- liberalization- privatization (meaning) and - Foreign capital- meaning, need -
Multi-national Corporation-merits and demerits-case studies on MNCs in Goa.
International events and its impact on Indian industry
The International Finance Corporation’s Ease of Doing Business Index - composition of the
index; India’s performance on the index and each of the components.

Unit IV Business Environment in Goa (30 Marks – 18 Lectures)

Brief introduction of industrialization in Goa- Current Status of the Goan economy- Goa’s
current performance on important economic and socio-economic indicators-Industrial policy in
Goa - Introduction, objectives and thrust areas- Industrial Estates in Goa -Industry associations-
meaning and need- Goa Chamber of Commerce and Industry (GCCI) and Goa State Industries
Association (GSIC) -objectives and functions and major activities.
Environmental issues and Goan Industry
Local self government in Goa -meaning, objectives, functions; Activities of Panchayat
/Municipality and their impact on business.
Environmental movements in Goa-meaning of environmental movement, movements related to
mining, tourism and construction -their objectives and activities.
Case study on CSR in Goa.

References
1. Agarwal, P.N. (2001) A comprehensive History of Business India, Tata McGraw-Hill
Publisher Company Limited, New Delhi.
2. Konoria, S.S. Ed (1990) Footprints of Enterprises, Federation of Indian Chamber &
Commerce, New Delhi
3. Misra, S.K. & Puri, V.K. (2007) Economic environment of Business, Himalaya
Publishing House, Delhi
4. Menon, Lydia & Mallya, Prita, Business Environment
5. Cherunillam, Francis Business Environment, Himalaya Publishing House
6. Ashwathappa, K, Business Environment, Himalaya Publishing House
7. Dutt & Sundaram, Indian Economy, S. Chand & Company
8. Goa Panchayat Raj Act
9. Right to Information Act 2005

Websites:
1. Envfor.nic.in/legis/env1.html
2. www.ncdrc.nic.in/11.html
3. www.iitb.ac.in/legal/RTI-Act.pdf
 B.COM.
SEMESTER IV
E-Commerce and E-Accounting (GE 5)
(100 Marks, 60 Lectures)

Objective: To familiarize the students with concepts and practical aspects of e-commerce
and e-accounting.

Unit I Introduction to E-Commerce and M-Commerce (20 Marks, 10 Lectures)

a) Introduction to E-Commerce
Meaning & Definitions of E-Commerce, Components of E-Commerce – E-Markets, Electronic
Data Interchange (EDI), Internet-Commerce, Categories of E-Commerce – B2B, B2C, C2C,
B2G, C2G, Meaning & Definition of E-Business, E-Business Models, Revenue Models in E-
Commerce, Advantages & Limitations of E-Commerce, International Nature of E-Commerce.

b) Introduction to M-commerce
Meaning & Definition of M-Commerce, Devices Used in M-Commerce, Applications of M-
Commerce, Advantages & Limitations of M-Commerce.

Unit II E-Marketing, E-CRM and E-SCM (20 Marks, 15 Lectures)

(a) E-Marketing: Meaning & definitions of e-marketing, features of e-marketing, setting up of
e-marketing - creating e-commerce websites, types of e-commerce websites, essentials of e-
commerce websites, digital & online advertising & promotions, forms of digital & online
advertising and promotions, web communities, e-branding, e-marketing strategies

(b) E-Customer Relationship Management (E-CRM) and E-Supply Chain Management (E-
SCM): (i) Meaning & definition of E-CRM, phases of E-CRM, applications of E-CRM, (ii)
Meaning & definition of E-SCM, E-SCM technologies, components of E-SCM

Unit III Electronic Payment Systems (10 Marks, 10 Lectures)

Meaning & definitions of e-payment system, e-payment systems in India including fund
transfers, different forms of e-payments – debit cards, credit cards, e-cash, e-wallets, e-cheque,
online payment categories, requirements of e-payment system, risks in e-payment system

Unit IV: E- Accounting (50 Marks, 25 Lectures)

Maintaining accounts, creation of vouchers and recording of transactions, preparation of ledger
accounts, cash book, bank book, preparation of reports, Trial balance, Profit & Loss account and
Balance Sheet using any one accounting package
References:
1. Whitely, D. E-Commerce Strategy, Technology & Implementation, New Delhi:Tata McGraw
Hill
2. Kalakota, R. Whinston, A. Frontiers of Electronic Commerce New Delhi: Pearson Education
Inc.
3. Bhaskar, B. Electronic Commerce Framework, Technologies & Applications New Delhi: Tata
McGraw Hill
4. Turban, E., King, D. Lee, J. Electronic Commerce 2010 - A Managerial Perspective Springer
Publisher
5. Chakrobarti, R. Asian Managers Handbook of E-Commerce New Delhi: Tata McGraw Hill
6. Rayudu, C. E-Commerce E-Business, New Delhi: Himalaya Publishing House
7. Joseph, P. E-Commerce – An Indian Perspective, New Dlehi: Prentice Hall India Pvt. Ltd.
8. Schneider, G. E-Commerce Strategy, Technology & Implementation, Delmar Cengage
Learning
9. Pandey, U., Srivastava, R. Shukla, S. E-Commerce and its applications, New Delhi: S.Chand
& Company Ltd.
10. Bajaj, K. & Nag, D., E- Commerce, New Delhi: Tata McGraw Hill
11. Murthy, C. S. E-Commerce Concepts, Models & Strategies, New Delhi: Tata McGraw Hill

Guidelines for conduct of Practical

1. One batch for practical should be 15 – 20 students. In any case, batch should not exceed 20
students
2. One computer should be provided per student. In any case, not more than two students per
computer
3. Licensed Accounting Package should be purchased by the respective colleges
4. A separate Computer Lab. with sufficient computers should be provided for commerce
students
5. Students should maintain a journal for practical. Journal should have an Index with Date,
Particulars and Remarks column
6. The transactions are to be recorded in the journal and below that details like type of voucher,
details of account creation if any with group/subgroup, calculation of amounts, should be noted.
7. After completing each assignment, the student should get the same initialed by the concerned
teacher.
8. Completed journal should be submitted by the students for assessment to the teacher
concerned.

Guidelines for Conduct of examination

1. One ISA of 10 Marks on Unit I (Written Test)
2. One ISA of 10 Marks on Unit II (Consisting of 5 Marks for Maintenance of Journal and 5
Marks for Viva-voce on practical. Viva-voce can be conducted after the assessment of journal.
Five questions may be asked to each student carrying one mark each)

3. Semester End Examination of 40 Marks on Unit I, Unit II & Unit III. (Theory Paper)
4. Duration of Theory paper to be 11/2 Hour
5. Semester End Examination of 40 Marks on Unit IV (Practical Examination)
6. Duration of Practical Examination to be One Hour
7. There shall be combined passing and no separate head of passing
Guidelines for Paper Setting (Theory Paper)
1. Question paper to be of 40 marks
2. Six questions of 10 marks each are to be included
3. Question No. 1 to be compulsory
4. Any Three questions from remaining Five questions to be answered
5. One question each on Unit I a, b, Unit II a, b(i), b(ii) and Unit III to be asked.
 B.COM
SEMESTER IV
Event Management (GE 5)
(100 Marks – 60 Lectures)

Objective: To introduce to the students the concepts and operations in event

management industry.

Unit 1: Introduction to Event Management 25 Marks, 15 Lectures

Introduction, Growth of event management industry, Event management industry in India,
Principles of event management, Size of Events – Mega events, Regional events, Major
events, Minor events; Types of Events – Sporting, Entertainment, art and culture,
Commercial, marketing and promotion events, Meetings, Exhibitions, Festivals, Family and
Fund raising events; Issues in event management, Event evaluation, Event risks and laws.

Unit 2: Event Planning 25 Marks, 15 Lectures

Concept and designing of events, Preparing event proposal, Critical path and function sheets,
Event pricing and management fees, Client meetings and event contracts, Planning and
management of event team and crew, Planning event resources, Event protocol, Event
itinerary, Event planning tools and emerging technology.

Unit 3: Event Production 25 Marks, 15 Lectures

Event production concepts and requirements, Identifying event vendors, Negotiations and
contracts with vendors, Scheduling and Checklists, Venue management – Selection, Staging,
Lights and sound, Audio-Visual, Event safety and security.

Unit 4: Event Marketing and Financing 25 Marks, 15 Lectures

Event marketing mix, Event branding, Event publicity, public relations and communication,
Event sponsorship, Event budgets and cost sheet, Financial control in events, Profit analysis
of events, Computer applications in event financing and control.

References:

1. Allen, J. (2009). Event Planning (Second ed.). Ontario: John Wiley & Sons.

2. Bowdin, G., Allen, J., O'Toole, W., & McDonnell, I. (2011). Events Management
(Third ed.). New York: Routledge.

3. Chaturvedi, A. (2009). Event Management: A Professional and Developmental

Approach. New Delhi: Global India Publications.

4. Gaur, S. S., & Saggere, S. V. (2003). Event Marketing and Management. Noida:
Vikas Publishing House.

5. Shone, A., & Perry, B. (2004). Successful Event Management: A Practical Handbook.
London: Thomson Learning.
 6. Wagen, L. V., & Carlos, B. R. (2009). Event Management for Tourism, Cultural,
Business, and Sporting Events. New Delhi: Pearson Educationl.

Journals:

International Journal of Event Management Research

International Journal of Event Management and Festivals
International Journal of Hospitality and Event Management
 B.COM.
SEMESETER IV
Financial Management I (GE 5)
(100 Marks- 60 Lectures)

Objective: To enable the students understand theoretical and practical aspects of long term
and short term financial decisions pertaining to dividend and working capital
management.

UNIT I An Introduction to Financial Management (25 marks-15 lectures)

Meaning of Financial Management, scope and objectives of Financial Management, profit

maximization v/s wealth maximization; Role & responsibilities of Financial Manager, measuring
shareholders value creation, International Financial Management – meaning, forms of financial
capital, importance, merits.

Unit II: Working Capital Management (25 marks-15 lectures)

Nature & concept of working capital, importance of working capital, types of working capital,
determinants of working capital, sources of working capital ( in brief ), estimation and
computation of working capital.

Unit III : Management of Cash. (25 marks-15 lectures)

A. Cash management- introduction, objectives; motives of holding cash, factors determining

cash needs, strategies employed to manage cash needs, techniques for speedy cash
collection and techniques for slowing disbursements. Preparation of cash budget. ( simple
problems on the Receipt and Payments method)
B. Receivables management- introduction, objectives of Receivables management, cost
associated with accounts receivables, factors influencing the size of receivables; decision
areas in Receivables management- credit policies, credit terms and collection policies.

Unit IV Inventory management (25 marks-15 lectures)

Introduction, objectives, motives of holding inventory, cost & benefits of holding inventory,
techniques of inventory ,management-

1. ABC analysis
2. EOQ ( problems on the formula method)
3. VED analysis
4. Various levels of stores: (a). re order level (b). minimum level (c) maximum level (d)
average level
5. Inventory turnover ratio
 6. Just in time ( JIT ) inventory control system- objectives, features, advantages.

Problems on

1. Estimation of working capital

2. Cash budget ( simple problems on the Receipt and Payments method)
3. Techniques of inventory management- EOQ & various levels of inventory.

References:
1. Chandra, Prasanna. Financial Management, Theory & Practice. Tata McGraw Hill
2. Pandey I. M. Financial Management. Vikas Publishing House
3. Khan & Jain. Financial Management. Tata McGraw Hill
4. Kuchal, S.C. Financial Management. Chaitanya Publishing House
5. Sharma & Gupta, Shashi. Financial Management. Kalyani Publishers
6. Vanhorne, James C. Fundamentals Of Financial Management. Prentice Hall Of India
7. Phatak. Indian Financial System,
8. Singh, Preeti. Investment Management. Himalaya Publishing House
9. G. Sudarshana, Reddy. Financial Management- Principles and Practice. Himalaya
Publishing House
10. Tulsian, P.C. Financial Management. S. Chand & Co Ltd
11. Shavam, Vyuptakesh. Fundamentals Of Financial Management. Pearson
 B.COM.
SEMESTER-IV
Practices in Rural Marketing (GE 5)
(100 Marks – 60 Lectures)

Objective: To enable students to gain a deeper understanding of the functioning of rural

markets.

Unit I Distribution in Rural Markets (25 Marks- 15 Lectures)

Physical distribution management in rural markets – problems in distribution, Typical
marketing channels in rural markets – Emerging channels of distribution including e-
distribution. Role of wholesalers & retailers. Problems in channels of distribution

Unit II Promotion and Communication in Rural Markets. (25 Marks- 15 Lectures)

Meaning and objectives of promotion in rural markets. Constraints in promotion and
marketing communication in rural areas. Media mix for rural market – Formal and informal
media

Unit III Developing Sales Force for Rural Markets. (25 Marks- 15 Lectures)

Rural sales policy. Role/ activities of a sales person. Qualities of a successful rural salesman.
Prospects and problems faced by sales personnel in rural markets, Call planning.

Unit IV Agricultural Marketing (25 Marks- 15 Lectures)

Agricultural Marketing – Meaning, importance and essentials of effective agricultural
marketing- in brief. Marketing of agricultural goods v/s manufactured goods. Role of
government and other organizations in marketing agricultural products. Role of agricultural
marketing in economic development. Problems and challenges in agricultural marketing.

References:

1. Sinha, A. Rural Consumer Behaviour. Sonali Publications, New Delhi.

2. Srivastava, P. K. Marketing Management in a Developing Economy. Sterling Publishers,
New Delhi.
3. Nair, N. Rajan & Varma, M. M. Marketing Management. Sultan Chand & Sons, New
Delhi.
4. Mathur, U. C. Rural Marketing.Excel Books.
5. Velayudhan, Sanal Kumar. Rural Marketing: Targeting the non-urban consumer.
Response Books, SAGE Publications.
6. Sukhpal Singh. Rural Marketing. Vikas Publishers.
7. Rajagopal, Managing Rural Business. Wheeler Publications, New Delhi.
8. Gopalaswamy, Rural Marketing. Wheeler Publications, New Delhi.
9. Kamat, Minouti S. & Krishnamoorthy, R. A Textbook on Rural Marketing. Himalaya
Publishing House.
 B.COM.
SEMESTER IV
Computer Application for Business-II (GE 5)

Total Credits: 04 Theory : 3 Credits Practical: 1 Credits

LECTURES : 3 per week of 1 hr each (Total Lectures: 45)
Practical : 1 Practical Lab session of 2 hrs each per week per batch
(Batch of 10-15 students) (Total Practical sessions: 15)
Max. Marks : 75T + 25P = 100

Objectives:
 To familiarise the student with various applications of Information and
Communication technologies in business
 To enable the student to become familiar with the mechanism for conducting
business transactions through electronic means
 To provide skills and knowledge to create a maintain a website for business

Theory:
Unit I: Internet technology 8 Lectures (14 Marks)
a. Introduction to computer networks : Introduction- need, advantages, disadvantages,
types of networks, types of transmission media, Internetworking devices-bridges,
routers, gateways, IP addressing: why IP address, basic format of IP address- IPV4,
IPV6, Protocols - HTTP, HTTPS, FTP, DNS, Email
b. Applications on Internet: search engines ,browsers, blogs, social networking - types
and applications

Unit II: Ecommerce theory 20 Lectures (22 Marks)

a. Introduction to E-Commerce: Scope, Definitions, Trade Cycles
b. The Value Chain, Supply Chain, Porter’s Value Chain
c. Electronic data Interchange (EDI): Introduction, definition and benefits, technology
standards, Communication, implementation, agreements, EDI and business.
d. E-Commerce models- categorizing major E-commerce business models(B2B,B2C,C2C),
introduction , key elements a business model
e. E –Governance Models: (G2B, G2C, C2G, G2G), Challenges to E – Governance,
Strategies and tactics for implementation of E – Governance Case Study
f. E-payment System: Models and methods of e–payments (Debit Card, Credit Card, Smart
Cards, e-money), digital signatures (procedure, working), payment gateways, risks
involved in e-payments.
 g. E-Commerce applications in various industries: banking, insurance, payment of
utility bills, online marketing, e-tailing (popularity, benefits, problems and features),
online services (financial, travel and career), auctions, online learning, publishing and
entertainment, Online shopping (amazon, snapdeal, alibaba, flipkart, etc.)

Unit III: ERP 10 Lectures( 15

Marks)
a. Introduction: Traditional information model, Introduction to an enterprise, What
is an ERP?, Reasons for growth of ERP market, Advantages and Disadvantages of
ERP
b. Introduction to business modules: finance, manufacturing, Human resource,
materials management, sales and distribution, Limitations of ERP,
c. ERP and e-Commerce

Unit IV : Security and Encryption (7 Lectures) (9 marks)

a. Need and concepts, the e-commerce security environment- dimension, definition and
scope of e- security
b. Security threats in the E-commerce environment - security intrusions and breaches,
attacking methods like hacking, sniffing, cyber-vandalism etc.
c. Technology solutions- Encryption security channels of communication, protecting
networks and protecting servers and clients

Note:
1. There shall be a theory examination of 75 Marks ( Internal Assessment – 15 Marks;
End Semester Exam – 60 Marks) of 2 hrs duration
2. There shall be three lectures per theory class.

REFERENCE
1. Web technology- Kahate
2. Introduction to Information Technology – ITL Education Solutions Limited, Pearson
Education
3. E-Commerce: Strategy, Technologies and Applications By David Whitely, Tata McGraw
Hill Edition. I
4. Kalakota and Whinston, Frontiers of Electronic commerce, Pearson Education Asia.
5. S Sadagopan, “ERP a Management Prospective” Tata McGraw Hill Publishing Company
Limited, New Delhi 1999
6. Alexis Leon , “ERP Demystified”, Tata McGraw Hill Publishing Company Limited, New
Delhi 2000
7. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education
8. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th
Ed., McGraw Hill Education
9. PT Joseph, E-Commerce: An Indian Perspective, PHI Learning
10. KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education
11. TN Chhabra, E-Commerce, Dhanpat Rai & Co.
12. Sushila Madan, E-Commerce, Taxmann
13. TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai
& Co .
 List of Practical Assignments for Computer Applications For Business – II(Lab) for
B.Com. Sem IV

PRACTICALS:
1. Designing, building and launching e-commerce website:
 A systematic approach involving decisions regarding selection of hardware, software,
outsourcing vs. in house development of a website, updating website, uploading content
on the website using FTP tools

2. Mini-Project in ERP Implementation

Case study – Studying ERP implementation in any business firm
Report preparation and submission – report shall include ERP introduction, life cycle as
followed by the Business firm under study – pre-evaluation screening, package
evaluation, project planning phase, gap analysis, reengineering, configuration,
implementation team training, testing, going live, end user training, post implementation.

Note:
1. There shall be a practical examination of 25 Marks at the end of each semester
(Practical-20 Marks and Work Book- 05 Marks) and duration of Examination shall
be 2 Hrs.