B.

COM SYLLABUS
(Academic Year 2018-19)

FOR THE DEGREE

OF

BACHELOR OF COMMERCE [B.Com]

DEPARTMENT OF COMMERCE
 Programme Structure for B.Com

FIRST YEAR:
SEMESTER – I
Course Code Course L T P C Exam Duration (Hrs.) Relative Weightage (%)

Theory Practical CWS PRS MTE PRE ETE

CM1101 Financial Accounting - I 3 1 - 4 3 - 10 - 40 50

CM1104 Business Economics - I 3 - - 3 3 - 10 - 40 - 50
CM1105 Principles of Business 3 - - 3 3 - 10 - 40 - 50
Management
MA1102 Business Mathematics 3 1 - 4 3 - 10 - 40 - 50

EN1112 General English 2 - - 2 2 - 10 - 40 - 50

CY1120 Environmental Science 3 0 0 3 3 - 10 - 40 - 50
CS1102 Computer Application (with 2 - 2 3 3 - - 40 - 60 -
Lab)
CM1180 Term Paper - I 2 40 60
TOTAL 19 2 2 24
 SEMESTER – II

Course Code Course L T P C Exam Duration (Hrs) Relative Weightage (%)

Theory Practical CWS PRS MTE PRE ETE
CM1206 Cost Accounting 3 1 4 3 - 10 - 40 - 50
CM1207 Business Economics – II 3 3 3 - 10 - 40 - 50
CM1208 Principles of Marketing 2 - - 2 2 - 10 - 40 - 50
CM1209 Financial Accounting – II 3 1 4 3 - 10 - 40 - 50
MA1202 Business Statistics 3 1 4 3 - 10 - 40 - 50
HS1101 Values Ethics And Governance 2 - - 2 2 - 10 40 - 50
EN1213 Reading Language through Literature 2 0 0 2 2 - 10 - 40 - 50
CM1280 Term Paper - II 2 40 60
TOTAL 18 3 0 23

SECOND YEAR:

SEMESTER – III

Course Code Course L T P C Exam Duration Relative Weightage (%)

(Hrs.)
Theory Practical CWS PRS MTE PRE ETE
CM1307 Corporate Accounting 3 1 - 4 3 - 10 - 40 - 50
CM1308 Mercantile Law 2 - - 2 2 - 10 - 40 - 50
CM1303 Banking Law & Practice 3 - - 3 3 - 10 40 - - 50
CM1305 Fundamentals of Entrepreneurship 3 - - 3 3 - 10 - 40 - 50
CM1306 Organizational Behavior 3 - - 3 3 - 10 - 40 - 50
 MA1306 Quantitative Techniques 3 1 - 4 3 - 10 - 40 - 50
EN1316 Spoken English 1 1 0 2 - - - 30 - 70 -
CM1380 Term Paper - III 2 40 60
TOTAL 18 3 0 23

SEMESTER – IV

Course Code Course L T P C Exam Duration Relative Weightage (%)

(Hrs)
Theory Practical CWS PRS MTE PRE ETE
CM1401 Human Resource Management 3 - - 3 3 - 10 - 40 - 50

CM1402 Financial Management 3 1 4 3 - 10 - 40 - 50

CM1408 International Trade & Finance 2 - - 2 2 - 10 40 - - 50

CM1405 Business Research Methods 2 1 3 3 - 10 - 40 - 50

CM1406 Computerized Accounting 1 - 4 3 40 60 -

(Lab Based)
CM1407 Company Law and Secretarial Practice 3 - - 3 3 - 10 - 40 - 50

EN1416 The Art of Communication 1 1 0 2 - 30 - 70 -

**** Open Elective 3 - - 3 3 - 10 - 40 - 50

CM1480 Term Paper - IV 2 40 60

TOTAL 18 3 4 25
 THIRD YEAR:

SEMESTER – V

Course Code Course L T P C Exam Duration Relative Weightage (%)

(Hrs)
Theory Practical CWS PRS MTE PRE ETE
CM1510 Project Planning & Control 2 - - 2 2 - 10 40 50
CM1502 Financial Market Operations 3 - - 3 3 - 10 - 40 50

CM1504 Business Environment 2 - - 2 2 - 10 - 40 - 50

CM1505 Income Tax 3 1 4 3 - 10 - 40 - 50
CM1508 Auditing 3 - - 3 3 - 10 - 40 - 50
CM1509 Management Accounting 3 1 - 4 3 - 10 - 40 - 50
CM1581 Summer Industrial Training - 8 4 - - -- 40 - 60 -
(30+30)
CM1580 Term Paper - V 2 40 60
TOTAL 16 2 8 24

SEMESTER – VI

Course Code Course L T P C Exam Duration Relative Weightage (%)

(Hrs.)

Theory Practical CWS PRS MTE PRE ETE

CM…. Program Elective Group 3 - - 3 3 - 10 - 40 - 50

A/B/C/D course I
CM…. Program Elective Group 3 - - 3 3 - 10 - 40 - 50
A/B/C/D course II
CM…. Program Elective Group 3 - - 3 3 - 10 - 40 - 50
A/B/C/D course III
CM…. Program Elective Group 3 - - 3 3 - 10 - 40 - 50
A/B/C/D course IV
**** Open Elective 3 - - 3 3 - 10 - 40 - 50
CM1683 Project Study - - 0 4 - - - 40 - 60 -
(30+30)
CM1602 GD & PI PREPARATION 1 - 2 2 - - - 40 - 60 -

TOTAL 16 - 2 21
Important Note:-

 Minimum 5 students are mandatory for offering any particular group of courses.

Group A: - Accounting, Taxation and Finance

 Advanced Accounting (CM1669)

 Cost & Management Audit (CM1670)
 Indirect Taxes (CM1651)
 Security Analysis & Portfolio Management (CM1653)

Group B: - Banking & Insurance

 International Financial Management (CM1667)

 Insurance and Risk Management (CM1655)
 Indian Financial System (CM1656)
 Banking Operations and Management (CM1668)

Group C: - Marketing Management

 Consumer Behaviour (CM1658)

 Marketing of Services & Digital Marketing (CM1659)
 Sales & Distribution Management (CM1660)
 Advertisement Management (CM1661)

Group D: - Human Resource Management

 Human Resource Administration (CM1662)

 Industrial Relations (CM1663)
 Training & Development (CM1665)
 Human Resource Administration (CM1666)
 COURSES OF STUDY
B.COM.

SEMESTER – I

CM1101 FINANCIAL ACCOUNTING - I [3 1 0 4]

Objectives:

To acquaint the students with the basic concepts of Financial Accounting.

To develop necessary skills among the students to combine accounting with analysis.

Contents:
Conceptual and Regulatory Framework - Users of accounts and the objectives and the qualitative
characteristics of financial statements; functions of financial and management accounts; purpose of
accounting statements. Capital and revenue; cash and profit; income, expenditure, assets and liabilities.
Tangible and intangible assets. Historical cost convention. Methods of asset valuation and their
implications for profit measurement and the balance sheet. The regulatory influence of company law and
accounting standards. Accounting Systems - Meaning, Features, Objectives, Process of Accounting;
Book-keeping and accounting, Types of Accounts, Double entry system, Principles, Conventions,
Concepts of accounting. Indian Accounting Standards: meaning overview of accounting standards
difference between IAS & IFRS. Recording of Accounting Transactions - Journal, Subsidiary books:
Cash book, sales book, Purchase book, Petty Cash book, Ledger, Trial balance and Rectification of errors.
Preparation of Final Accounts – Trading account, profit and loss and balance sheet, statement of change
in equity and manufacturing accounts. Depreciation accounting: Meaning and Purpose-Causes of
Depreciation-Different methods of Depreciation Accounting - Straight line method, reducing balance
method, annuity method, sinking fund method- Methods of Recording Depreciation in the books of
accounts, Change of Method of Depreciation-Accounting Aspects. Accounting for non-profit
organizations and professionals: Income and Expenditure Accounting, Receipt and payment Account.
Account for Inventories – meaning, methods of inventory measurement (LIFO, FIFO, Average Cost and
Weighted Average Cost method). Bank reconciliation statement: Introduction, Meaning-Cash Book
and Pass Book- Causes for difference between Cash book and Pass book-Purpose of bank re-conciliation.

Text / Suggested Books:

1. CIMA Official Text.

2. Grewal T. S., Double Entry Book Keeping System, Tata McGraw Hill Publication, New Delhi,
2013.
3. R. Narayanswami, Financial Accounting: A Managerial Perspective, PHI Learning, 2013.
4. Bal R K & Ashutosh D, “Financial Accounting for Professional Students, S. Chand & Co. New
Delhi, 2011.
5. Maheshwari S.N.; Financial Accounting, Vikas Public House Pvt. Ltd, New Delhi, 2013.
6. Shah P; Financial Accounting for Management, Oxford University Press, 2011.
 CM1104 BUSINESS ECONOMICS – I [3 0 0 3]

Objectives:
To facilitate the students to understand the various principles involved and problems encountered in making
economic decisions in Business & Management.
To develop the skills & Interest of the students with better comprehension of the real business related
economic problems.

Contents:

Economics: Concepts, Differences between micro-economics and macro-economics, Some fundamental

concepts defined: value, utility, cost, price, income, capital, investment and factors of production. Concept
of Utility: Cardinal and Ordinal, Marginal Average and Total Utility concepts. Theory of Demand:
elasticity, indifference curves, income consumption curve and cost consumption curve, expansion path.
Theory of Supply: Marginal Average and Total Cost concepts. Consumer and Producer Equilibrium.
Elementary theory of markets: Perfect Competition, Pure Monopoly, Monopolistic Competition and
Oligopoly.
Text / Suggested Books:

1. R G Lipsey: Textbook of Positive Economics, Weidenfeld & Nicolson.

2. P A Samuelson & William D Nordhaus: Economics, Irwin McGraw Hill.
3. Sundaram and Vaish: Principles of Economics, Ratan Prakashan Mandir.

CM1105 PRINCIPLES OF BUSINESS [3 0 0 3]

MANAGEMENT
Objective:-
The objective of this course is to familiarize the students with the basic management concepts. It deals with
the evolution and development of management thought, nature & description of management Functions.

Contents:
Introduction: Concept, Nature, Principles, Process and significance of management; Development of
management thought, Skills and levels of management, Management by objectives (MBO). Planning:
Concept, importance, process and types. Decision making – concept and process. Organization:
Concept, nature, process, types and significance, Structure of organization, forms of organization and span
of control. Authority and responsibility relationships; Centralization and decentralization.
Communication: Meaning, Importance, types, Process and modern techniques of Communication. Co-
ordination: Meaning, need and techniques. Directing: Meaning, importance and Techniques.
 Leadership: Meaning, kind, styles, qualities of successful leader. Motivation: Meaning, Importance and
various approaches (theories), Managerial Control; Concept and process; Effective control system;
Techniques of control-traditional and modern. Conceptual knowledge of Management Ethics.

Text / Suggested Books:

1. K Harold, “Principles of Management, Tata McGraw Hill Education.

2. Tripathi P.C. & Reddy P.N. “Principles of Management”, Tata McGraw Hill
Publication.

MA1102 BUSINESS MATHEMATICS [3 1 0 4]

Ratio, Proportion and Percentage: Ratio - Definition, Continued Ratio, Inverse Ratio, Proportion,
Continued Proportion, Direct Proportion, Inverse Proportion, Variation, Inverse Variation, Joint
Variation, Percentage - Meaning and Computations of Percentages.
Profit And Loss: Terms and Formulae, Trade discount, Cash discount, Problems involving cost price,
Selling Price, Difference between Trade discount and Cash Discount. Introduction to Commission and
brokerage, Problems on Commission and brokerage. Interest: Simple Interest, Compound interest
(reducing balance & Flat Interest rate of interest), Equated Monthly Installments (EMI), Problems.
Matrices And Determinants (up to order 3 only ) : Multivariable data, Definition of a Matrix, Types
of Matrices, Algebra of Matrices, Determinants, adjoint of a Matrix, Inverse of a Matrix via adjoint
Matrix, Homogeneous System of Linear equations, Condition for Uniqueness for the homogeneous
system, Solution of Non-homogeneous System of Linear equations (not more than three variables).
Condition for existence and uniqueness of solution, Solution using inverse of the coefficient matrix,
Problems. Permutations of ‘n’ dissimilar objects taken ‘r’ at a time (with or without repetition). Pr = n!
/ (n-r)! (Without proof). Combinations of ‘r’ objects taken from ‘n’ objects. nCr = n! / r! (n-r)! (Without
proof) problems, Applications.

Text / Suggested Books:

1) A Dikshit & J K Jain, Business Mathematics.

2) V. K. Kapoor, Business Mathematics, Sultan Chand & sons, Delhi.
3) Bari, Business Mathematics, New Literature publishing company, Mumbai

EN1112 GENERAL ENGLISH [2 0 0 2]

Introduction to communication skills, Principles of Communication, modes of communication, types of

communication, essential features of communication, Importance of effective communication: Its
application, Barriers to effective communication, Reading, writing and listening skills, Sentence Patterns
and its usage, Uses of Verbs: Finite and Non-Finite Verbs, Modal Verbs, Voice, Tenses – Its usage and
sequence, Question Tags, Articles, Usage and its Application, Reported Speech, Synonyms and Antonyms/
 One Word Substitution, Reading Comprehension, - Précis Writing ,Essay writing- Letter Writing-Letter
content and layout, Personal, Professional Business Letter, Circulars ,Letter to Newspaper, Memo and
Memo Reports-Usefulness and format, ,Job Application, Resume Writing(Latest trends in Resume
Writing), Report Writing-Types and its Application. Group Discussion, Extempore and Presentations.
Reference Books:
1. G. David, Contemporary English Grammar, Structures and Composition, Macmillan
Publications.
2. N.D. Turton & J.B. Heaton, Longman Dictionary of Common Errors, 1998
3. M. McCarthy, English Idioms in Use, London: Cambridge University Press, 2002
4. Jones Daniel, English Pronouncing Dictionary, ELBS London
5. C. Tickoo, J. Sasikumar, Writing with a Purpose, Oxford University Press
6. Quirk et. al, University Grammar of English, ELBS London
7. S. Mishra & C. Muralikrishna, Communication Skills for Engineers, Pearson Education. 2004
8. N. Krishnaswamy, Modern English : A Book of Grammar Usage and Composition, Macmillan India

CY1120 ENVIRONMENTAL SCIENCE [3 0 0 3]

The multidisciplinary nature of environmental studies: definition, scope and importance; Natural resources:
Forest, water, mineral, land and food resources of India; Human Population and the Environment: Population
Growth, Human Rights, Value Education, HIV / AIDS, Women and Child Welfare; Biodiversity and its
conservation: Genetic, species and ecosystem diversity, Value of biodiversity, Threats to biodiversity,
Conservation of biodiversity; Environmental Pollution: Air pollution, Water pollution, Soil pollution, Marine
pollution, Noise pollution, Thermal pollution, Nuclear hazards; Social Issues and the environment : From
unsustainable to sustainable development, Urban problems related to energy, Water conservation, rain water
harvesting, watershed management, Climate change, global warming, acid rain, ozone layer depletion waste land
reclamation, Air (Prevention and control of pollution ) Act, Water (Prevention and control of pollution
) Act.

TEXT BOOK:
1. E. Bharucha, “Text book of Environmental Studies for undergraduate courses”, Universities Press,
Hyderabad, 2nd Edition, 2013

SUGGESTED BOOKS:

1. Rao, P.V., “Principles of Environmental Science and Engineering”, PHI, 2008

2. De, A. K., De, A. K., “Environmental Studies, New Age International Publishers”, New Delhi, 2007
3. Joseph, B., “Environmental Studies”, 2nd Edition, Tata McGraw Hill, 2009
4. Goel, S.L., Kumar, R., “Disaster management”, Deep and Deep publications, 2001

CS1102 COMPUTER APPLICATIONS [2 0 2 3]

 Objectives:-
To acquaint the students with use of computer & its applications like MS office.
Students must be acquainted with fundamental aspects of computer technology and gain proficiency in M
S Office Tools: MS Word, Power Point Excel and Access.

Contents:

Introduction: Hardware Features and Uses: Components of a Computer, Generations of Computer,

Primary & Secondary Storage Concepts, Data Entry Devices, Data Output Devices. Software Concepts:
System Software, Application Software, Language Classification, Compliers and Interpreters. Operating
Systems. Information Concepts and Processing: Microsoft Word, Power Point, Access and Excel
proficiency.

Text / Suggested Books:

1. Kahate A, “Information Technology”, Tata McGraw Hill Publication, 3rd Edition, 2007.
2. V. Raja Raman, “Fundamental of Computers”, PHI Learning, 5th Edition, 2006.

CODE: CM1180 Term Paper – I [0 0 0 2]

Every student will undertake library study on any topic of his choice, under guidance of a faculty
member and prepare a term paper and give a presentation on that topic and will be evaluated on the basis
of presentation, contents and query handling
 SEMESTER – II

CM1206 COST ACCOUNTING [3 1 0 4]

Objectives:

To acquaint the students with Elements of Cost, Methods of Costing and Cost Accounting.

Contents:

Cost Accounting: Concept Cost, Types of Cost, Distinctions between Financial and Cost Accounting,
Elements of Cost. Parching, receiving and storage of material, Pricing of material issues, Material control.
Recording of Labour Cost, Direct Expenses. Overhead: Classifications allocation, apportionment, re-
apportionment and absorption of overhead costs. Methods of Costing: Unit costing, Job costing. Contract
Costing. Process costing (process losses, Joint and By-products, Inter-Process Profits, Costing of Work-in-
Progress) Operating Costing (only for transport services)

Text / Suggested Books:

1. Jawaharlal & Srivastawas, Cost Accounting, McGraw Hill Education (India) Pvt. Ltd., 2012.
2. Agarwal N.K. Cost Accounting” Asian Books.
3. Arora M N, A Text Book of Cost & Management Accounting, Vikas Publishing House Pvt Ltd.,
New Delhi.
4. Bhattacharya A K. “Principles & Practice of Cost Accounting” PHI Learning, 2012.
5. Oswal, Rajpurohit & Maheshwari, Cost Accounting, Ramesh Book Depot Jaipur.

CM1207 BUSINESS ECONOMICS – II [3 0 0 3]

Circular Flow of Income, Economic Sectors, Growth and Development defined. National Income
Accounting [GNP, GDPO, NNP and Net Economic Welfare], Business Cycles Theory, Inflation, Deflation
 and Stagflation. Theory of Unemployment and Income, Elementary Keynesian Economics [Marginal
Propensity to consume, Marginal Propensity to Invest, Multiplier, Accelerator], Money Supply,
Elementary Monetary policy and Elementary Financial Policy.

Text / Suggested Books:

1. Vaish M C, Macro Economic Theory, Vikas Publishing House Pvt Ltd., Delhi, 2014.
2. Barro R.J, Macro Economics, PHI Learning Pvt. Ltd., Delhi, 2012.
3. Shapiro E., Macroeconomic Analysis, Galgotia Publication Pvt. Ltd., 2013.
4. Diwedi D N, Macroeconomics Theory and Policy, Tata McGraw Hill Education Pvt. Ltd., New Delhi,
2012.
5. Souza E D, Macroeconomics, Pearson, New Delhi, 2012.
6. Jhingan M L, Macro Economic Theory, Vikas Publishing House Pvt Ltd., Delhi, 2013.

CM1208 PRINCIPLES OF MARKETING [2 0 0 2]

Objective:-
To sensitize students to the various issues, activities, policies & strategies of Marketing Management.

Contents:
Introduction: Marketing Mix, Value Chain Analysis, Marketing Environment. Market Segmentation-
Targeting and positioning. Product: Product and product levels, Types of goods, Product–mix, New
Product development, Product Life Cycle. Pricing: Concept, Objectives, factors affecting pricing of a
product, Pricing process. Channels of Distribution: selection of Channels & Types of channels of
distribution. Promotion Mix: Advertising. Sales Promotion: Importance & Techniques of Sales
Promotion, Personal selling, Publicity & Public relations. Marketing Research: Meaning & Importance,
Process Tools & techniques of Research.
Text / Suggested Books:
1. P Kotler,., Marketing Management. Prentice Hall of India, New Delhi.
2. V.S. Ramaswamy, and S. Namakumari, (2002). Marketing Management, Planning and Control. Macmillan
India Ltd., New Delhi.
3. Sherleker S.A.; Marketing Management, Himalaya Publishing House, Bombay.

CM1209 FINANCIAL ACCOUNTING –II [3 1 0 4]

Objectives:

To acquaint the students with various accounting procedure and practices.

Contents:
 Sectional Balancing and Self Balancing systems. Accounts from incomplete records (Single entry system).
Accounting for empty containers. Voyage Accounts. Insurance Claim: Loss of Stock & Consequential
Losses. Royalty Accounts. Hire Purchase and installment payment systems. Branch Accounting.
Departmental Accounting. Hotel & Farm Accounting.

Text / Suggested Books:

1. Shukla M.C., Grewal T.S, and S.C.L Gupta: Advanced Accounting, S. Chand & Co. New Delhi.
2. R L Gupta, and M Radhaswamy: Financial Accounting, Sultanchand & Sons, New Delhi.
3. Maheswari S. N: Financial Accounting, Vikas Publishing House, New Delhi.
4. Jain, Khandelwal, Pareek & Dave , Financial Accounting, Ajmera Book Co., Jaipur.
5. Rajpurohit & Joshi, Financial Accounting, RPP, Jodhpur.

MA1202 BUSINESS STATISTICS [3 1 0 4]

Objective:

To familiarize the students with various Statistical Data Analysis tools that can be used for effective
decision making. Emphasis will be on the application of the concepts learnt.

Measures of Central Value: Meaning. Need for measuring central value. Characteristics of an ideal
measure of central value. Types of averages - mean, median, mode, harmonic mean and geometric mean.
Measures of dispersion: range, quartile deviation, mean deviation, standard deviation, variance &
coefficient of variation. Probability: Meaning and need. Theorems of addition and multiplication.
Conditional probability. Bayes’ theorem, Random Variable - discrete and continuous. Probability
Distribution: Meaning, characteristics (Expectation and variance) of Binomial, Poisson, Geometric,
Uniform, Exponential and Normal distribution. Central limit theorem. Correlation Analysis: Meaning and
significance. Correlation and Causation. Types of correlation. Methods of studying simple correlation -
Scatter diagram, Karl Pearson’s coefficient of correlation, Spearman’s Rank correlation coefficient,
Regression Analysis: Meaning and significance. Regression vs. Correlation. Regression lines (X on Y, Y
on X). Index Numbers: Meaning and significance. Problems in construction of index numbers. Methods
of constructing index numbers - Weighted and Un-weighted (simple aggregative and simple average of
price relative methods). Introduction to Stock market indices; Analysis of Time Series: Measurement of
trend - Freehand method, Semi-average method, Moving average, Method of least squares. Measurement
of seasonal variations - method of simple averages, ratio to trend method.

Text / Suggested Books:

1. Agarwal B.L, Basic Statistics, New Age Publications, 2013.

2. Goon, Gupta, Dasgupta : Fundamental of Statistics Vol. 1., New Age Publications, 2013.
3. Gupta S.P.: Statistical Methods, Sultan Chand & Sons, 34th Edition
4. Levin R & Rubin D : Statistics for management, Prentice Hall
5. Boot & Cox : Statistical analysis for managerial decisions, Tata McGraw Hill
6. I.C. Dhingra & Gupta M.P.: Lecture in business statistics.
CODE: HS1101 VALUE, ETHICS & GOVERNANCE [2 0 0 2]
Objective:
To improve understanding of values ethics & corporate governance.
Contents:
Values: Meaning of value education, Three Gunas, Nature and kinds of value, Understanding
Harmony at various Levels: understanding in the human being as co-existence of Self (‘I’) and Body,
in the Self (‘I’), understanding myself, harmony with the Body, family, Society, Nature, in existence;
Ethics and Business: Values and attitudes for professional accountants, Legal frameworks,
regulations and standards for business, Nature of ethics and its relevance; Rules-based and
framework approaches to ethics; Personal development and lifelong learning; Personal qualities;
Ethical principles; Concepts of independence, skepticism, accountability and social responsibility;
Ethical Conflict: Relationship between ethics, governance, the law and social responsibility,
Unethical behaviour, Ethical dilemmas and conflicts of interest; Organisational Governance: The
role and key objectives of organisational governance in relation to ethics and the law; development
of organisational governance internationally; the role of directors in relation to organisational
governance; the role of the board, Types of board structures and organisational governance issues,
Policies and procedures for ‘best practice’ companies, Rules and principles based approaches to
governance
Books:
1. R.R.Gaur, R. Sangal and G.P. Bagaria,”A Foundation Course in Human Values Professional
Ethics,” Excel Books, 2010.
2. S Sadri & J Sadri, Business Excellence Through Ethics & Governance, 2nd edition, 2015.
3. U.C Mathur, Organisational Governance and business ethics, MacMillan India Ltd, 2009.
References:
1. C.V Baxi, Organisational Governance, Excel Books, 2009
2. D. Mehta, Sharma, Business Ethics and Ethos, Ramesh Book Depot, 2008
3. R. Namakumari, Strategic Planning of Organisational Strategy, MacMillan India Ltd,
2000.
4. S. Sadri , A.K. Sinha and P. Bonnerjee, Business Ethics: concepts and cases, TMH, 1998.

EN1213 READING LANGUAGE [2 0 0 2]

THROUGH LITERATURE

Phonetics and Vocabulary: Transcription of Phonetic Symbols, Word Stress, Synonyms and Antonyms,
Word Formation; Grammar and Usage: Transformation of Sentences, Clauses, Determiners, Verbs and
Verb Tenses; Comprehension (Following texts compiled by Macmillan in the form of book): William
Blake – The Little Black Boy, Lewis Carroll- A Mad Tea Party, Ruskin Bond – Night Train for Deoli,
M.K. Gandhi- The Birth of Khadi, J.L Nehru- A Tryst with Destiny, A.P.J Abdul Kalam - Vision for 2020;
Compositional Skills: Letters - Formal and Informal, Review Writing, Memo Writing , Paragraph Writing.
 Reference / Text Books:
1. Sawhney, Panja and Verma (eds.). English at the Workplace. New Delhi: Macmillan 2003.
2. Singh, R.P. Professional Communication. New Delhi: OUP. 2004.
3. Sasikumar, V. Dutta and Rajeevan, A Course in Listening and Speaking –I New Delhi:
Foundation Books. 2005.
4. Quirk, R and S. Greenbaum: A University Grammar of English, London: Longman, 1973.

CM1280 TERM PAPER – II [0 0 0 2]

Every student will undertake library study on any topic of his choice, under guidance of a faculty
member and prepare a term paper and give a presentation on that topic and will be evaluated on the basis
of presentation, contents and query handling

SEMESTER III

CM1307 CORPORATE ACCOUNTING [3 1 0 4]

Objective:

To familiarize students with preparation of accounts for corporate entities

Contents:
Issue of Shares and Debentures, Forfeiture and reissue of Shares, Right Issue. Redemption of
Preference Shares, Buy – Back of Shares. Underwriting of Shares and Debentures. Acquisition
of business. Profit or Loss Prior to Incorporation, Redemption of Debentures. Preparation of
Final Accounts of Companies. Statements of Affairs (including deficiency/surplus Account)
and Liquidator’s Final Statement of Account of the winding up. Accounting for Amalgamation
& Reconstruction of Companies.

Text / Suggested Books:

1. Shukla, M.C. Grewal, T.S and Gupta, S.C.L: Advanced Accounting, S. Chand & Co. New Delhi.
2. Gupta, R L and M Radhaswamy, : Financial Accounting, Sultanchand & Sons, New Delhi.
3. Maheswari S. N: Financial Accounting, Vikas Publishing House, New Delhi.
4. Jain, Khandelwal, Pareek & Dave: Corporate Accounting, Ajmera Book Co., Jaipur.
5. Rajpurohit & Joshi, Corporate Accounting, RPP, Jodhpur.

CM1308 MERCANTILE LAW [2 0 0 2]

Objective:

To be able to analyse and apply various provisions of the Various Business Laws in Practical situation.
 Contents:

Business Laws: Meaning of Business Laws, Laws and Business managers, Government and Business
Relationship in India. Indian Contract Act 1872: Proposal, Acceptance, Promise, Consideration, Capacity to
Contract, Breach of Contract, Remedies Against Breach of Contract, quasi contract, some important sections of
Contract Act. The Sale of Goods Act, 1930: Essentials of Contract of Sale, Sales, Conditions and Warranties,
Passing of Property of Goods, Transfer of Title by Non Owners, Right of contract seller. The Consumer
Protection Act, 1986: Salient feature, Definition of consumer; Grievance redressal machinery. Partnership laws
including LLP.

Text / Suggested Books:

1. P.M. Rao “Mercantile Law for CPT Course, PHI Learning. (2011).
2. P.C.Tulsian “Mercantile Law for CPT Course”, Tata McGraw Hill Publication
3. Kapoor N.D.; Elements of Mercantile Law, S. Chand, New Delhi.
4. Kuchal M.C, Business Law, Vikas Publishing House, New Delhi.

CM1303 BANKING LAW & PRACTICE [3 0 0 3]

Objectives:-
•To acquaint the students with fundamental of banking & banking system in India.
•To familiarize them with the role of Negotiable Instruments and various products & services provided by
Banks

Contents:

Bank & Banking system in India: Recent Trends in Indian Banking, Challenges before banks in India.
Banking Legislation in India- RBI Act 1934, Banking (Regulation) Act 1949. Banker Customer
Relationship: Definition of the term banker and customer – general and special relationship, termination
of relationship, pass book, types of accounts and their operations, types of customers, Different Deposit
Products & Services; Services to Customers & Investors. KYC / AML / CFT norms. Negotiable
Instruments Act, 1881: Applicability; Definition; Important Provisions. Payment and Collection of
Cheques and Other Negotiable Instruments; Role & Duties of Paying & Collecting Banks; Endorsements;
Forged Instruments; Bouncing of Cheques; Its Implications. Cheque Truncation System. Ancillary
Services: Remittances; Safe Deposit Lockers; Govt. Business; EBT. Retail Banking: Credit Cards, Debit
Cards, Smart Cards, Home Loans, Personal Loans, Consumer Loans. Technology in Banking. Alternate
Delivery Channels :Phone Banking, ATMs, Net Banking, POS Banking, Kiosk Banking, e-Lobby,
Mobile Banking, Digital Branches.

Text / Suggested Books:

1. D.M. Mithani; Money, Banking & International Trade , Himalya Publishing House, Mumbai.
2. Trivedi, Choudhary & Kumar; Indian Bank System; Ramesh Book Depot, Jaipur.
3. Mishra S Banking Law & Practice, S. Chand publication
 4. S Gurusamy; Banking Law & Practice. Tata MC Graw hill Education. (1st Edition)
5. Stephen G. Cecchetti; Money Banking & Financial Markets, Tata Mc grew hill Education.

CM1305 FUNDAMENTALS OF [3 0 0 3]
ENTREPRENEURSHIP

Objectives:-
To provide understanding of the relevance of Entrepreneurship as a means of management practice in the
context of a fast changing organizational structure in a global environment.
To identify & develop of opportunities for an entrepreneur in an uncertain & inflexible environment.
To find out the ways to minimize the external threats.

Contents:

Entrepreneurship: Meaning, Characteristics of Entrepreneurship. Entrepreneur: Meaning,

Nature, Types and Functions of an Entrepreneur. Theories of Entrepreneurship, Qualities of a
successful entrepreneur: Leadership, Risk taking, Decision making & Business Planning,
Entrepreneurship and Leadership. Origin and development of Entrepreneurship in
India. Entrepreneurial Development Program (EDP): EDP their role, relevance and achievements,
Role of Government organizing EDP’s; Critical Evaluation. Government Encouragement to
Entrepreneurship, organization of Central and State Government to Help Entrepreneurship,
Resources required by the entrepreneur’ viz. Finance, manpower and their sources at various stages
of development of the enterprise, regulation of Industry, Infrastructure facilities, Entrepreneurial
Behavior, Innovation and entrepreneur. Role of Entrepreneur: Role of an entrepreneur in
economic growth as innovator, generation of employment, opportunities complimenting and
supplementing economic growth bringing about social stability and balanced regional
development of industries, role in export promotion and import substitutions, forex earning,
augmenting and meeting local demand. Snap Shot of a few Selected Successful Ist generation
entrepreneurs. Promotion of a Venture, Opportunities Analysis, External environment
analysis: Economic – Social – Technological. Competitive factors; Legal requirements for
establishment of a new unit and raising funds, venture capital sources and documentation required.
Role of Special financial Institutions. Preparation of a Project.
Text / Suggested Books:

1. Arora, R. and Sood, S.K. Fundamentals of Entrepreneurship and Small Business Management.
Kalyani Publishers, Ludhiana.
2. Desai, V. Small-Scale Industries and Entrepreneurship. 3/re, Himalayan Publishing House,
Mumbai.
3. Ramachandaran, K. Managing a New Business Successfully. Global Business Press, New
Delhi.
4. Gupta C B and Khanka S, Entrepreneurship & Small Business Management, Sultan Chand and
Sons, New Delhi.
CM1306 ORGANIZATIONAL BEHAVIOUR [3 0 0 3]

Objective:-
To familiarize the students with the behavioural processes in an organization. It deals with evolution of
organization behaviour, formulations of an individual & group behaviour.
Contents:

Introduction to Organizational Behavior: Definition, Assumption, Significance, Trends and Prospectus,

Historical Background for Modern Organizational Behavior, Research Foundations for Organizational
Behaviour, Individual Behaviour in Organizations: Behaviour as an Input-Output Systems, Beliefs, Nature
and Dimensions of Attitudes, Values and Perceptions.
Group Dynamics: Definition and Importance, Types of groups, group formation, group development, group
composition, group performance. Factors: principle-centred approach to team development. Organizational
Power and Conflict: Meaning of Power, Sources, Effective use of Power, Conflict Meaning, Sources, Types
and effect of conflict, Resolution of Conflict. Organizational Change: Concept, the Dilemma of Change.
Pressure for change, resistance to change. Theories of planned change; organizational diagnosis; OD
Intervention, Organizational Effectiveness: The concept of organizational effectiveness; efficiency and
effectiveness and productivity; approaches of organizational effectiveness; contributing factors of
organizational effectiveness.

Text / Suggested Books:

1. Luthans, F Organizational Behaviour. Prentice Hall of India, New Delhi.
2. Robbins, S. Organizational Behaviour. Pearson Education, New Delhi.
3. Khanka S S, Organizational Behaviour, S Chand and Company, New Delhi
4. Rao V.S.P & Narayan P.S.: Organization Theory and Behaviour, Vikas Publishing
House, New Delhi.

MA1306 QUANTITATIVE TECHNIQUES [3 1 0 4]

Objective:-

To introduce and apply various optimisation techniques in managerial decision making problems.

Contents:

Quantitative Techniques - An Introduction, applications of quantitative techniques, Linear programming-

Graphical and simplex method, sensitivity analysis; assignment and transportation problems. Decision
theory; game theory; replacement analysis; elementary queuing theory; simulation. Networking
techniques- PERT & CPM, Simulation and Markov Analysis.
Text / Suggested Books:
 1. Levin, R.I. and Rubin, D.S: Statistics for Management, Prentice Hall of India, New Delhi.
2. Kapoor, V.K. Operations Research. Sultan Chand and Sons, New Delhi.
3. Sharma, J.K. Fundamentals of Operations Research. Macmillan India Ltd., New Delhi.

CODE: EN1316 SPOKEN ENGLISH [1 1 0 2]

Situational and Structural Dialogues, Greeting, Self-introduction, Invitation, Making Request,
Expressing gratitude, Complimenting and Congratulating, Expressing Sympathy, Apologizing,
Asking for information, Seeking permission, Complaining and Expressing Regret, At the Bank/
Post office/ College office, At the Green Grocer, At the Temple, At the College, Canteen or
Restaurant, At the Police station, At the Railway Station/ Bus Station, At the Medical Shop, At
the Library, Interviews, Booking a Room in a Hotel, At the Travel Agency; Extempore;
Presentation; Picture & Video description; Group Discussion; Vocabulary, Antonym, synonym &
One word substitution; Talk Show; Foundation of English Pronunciation, word stress and
intonation.
Text / Reference Books:
1. D Jones. English Pronouncing Dictionary, London: ELBS 2003.
2. G Radhakrishna, et al. Spoken English for You. CIEFL. Emerald Publication, 2014.
3. K Sadanand and S Punitha. A Foundation Course in Spoken English (Part – 1 & Part 2) (English)
1st Edition. Hyderabad: Orient Longman. 2005.
4. Bansal R K and Harrison J B. Spoken English for India. Mumbai: Orient Longman. 2009.
5. Patil Z N. English for Practical Purpose. New Delhi: MacMillan India Ltd, 2010.

CM1380 TERM PAPER – III [0 0 0 2]

Every student will undertake library study on any topic of his choice, under guidance of a faculty
member and prepare a term paper and give a presentation on that topic and will be evaluated on the basis
of presentation, contents and query handling
 SEMESTER IV

CM1401 HUMAN RESOURCE [3 0 0 3]

MANAGEMENT
Objectives:-
To orient the student about Human Resource Management Concepts.
To facilitate understanding of Human Resource Functions.
Contents:
Introduction: Human Resource and its Planning; Job Analysis, Job Description, Job Specification;
Recruitment and Selection; Induction; Training & Development; Career Planning. Various tools &
techniques of HRM. Compensation: Principles of Wage determination, Salary Structure; Job evaluation
and Performance Appraisal; Wage Policies; Monetary and non-monetary incentives. Integration:
Motivation and Morale, Employee Leadership, Human and organizational Conflicts, Grievance Procedure,
Handling Discipline. Separation: Separation Process; Lay off, Retrenchment, Dismissal and Discharge.

Text / Suggested Books:

1. Aswathappa, K., Human resources and Personnel Management, Tata McGraw Hill, New Delhi.
2. Dressler (2000). Human Resource Management. Prentice Hall of India, New Delhi.
3. Sadri & Jayashree, Human Resource Management in Modern India, Himalaya Publication, 2013.
 2. Jain T K & Chugh P, Human Resource Management.
3. Sadri J, What every MBA should know about HRM, Himalaya Publication, 2015.

CM1402 FINANCIAL MANAGEMENT [3 1 0 4]

Objectives:

To enable the students understand & apply the modern analytical approach to Corporate finance decision
making.
To help the students appropriately relate the financial theories & concepts to practice.

Contents:

The Finance Function: Goals, objective and functions of financial management. The logic of wealth
maximization. Time value of money, Techniques of Compounding and Discounting, Function of Chief
Financial officer. Capital Budgeting: Techniques of capital budgeting including capital rationing and tax
factor, Capital budgeting under uncertainty. Analysis of selected investment decision, Relationship
between risk and return. Financing Decisions: Cost of Capital; Cost of different Sources of finance,
Weighted average cost of capital, Marginal cost of capital; concepts of leverages; capital structure patterns;
designing optimum capital structure; Constraints; Various capital structure theories; Different sources of
finance; Long, medium and Short term finance. Dividend Policy: Determinants of dividend policy,
Dividend payout models. Dividend policy and valuation of shares-alternative theories and their
mathematical equivalence. Lease Financing, Merger and Acquisition. Working Capital Decisions:
Management of Cash, Treasury, Accounts Receivables and Inventories, estimation of working capital,
Financing of Working Capital.
Text / Suggested Books:

1. Khan & Jain, Financial Management, Tata McGraw-Hill

2. Pandey I M, Financial Management, Vikas Publishing House.
3. Chandra P, Financial Management, Tata McGraw-Hill.
4. CIMA text book.

CM1408 INTERNATIONAL TRADE [2 0 0 2]

& FINANCE
Objective:-
To understand & appreciate the key issues in International Trade & also familiarize wit theories,
recent trends & policies of international trade.

Contents:

Meaning, significance of Internal Trade, Difference between Inter Regional and Internal Trade.
Theories of Internal Trade, Mercantilism and the Classical school of Thought of comparative costs.
 Recent Developments in International Trade Theory, Terms of Trade and Gains from Trade.
International Factor Movement: Labour and Capital Movements, Price Changes, Foreign Aid
Programme, Most Favourate Nations, Free Trade Agreements. Theories of Protection, Customs,
Quotas and Tariffs, Bilateralism in International Trade, Fiscal Policy and Trade Control, European
Common Markets, GATT, WTO, International Commodity Agreements. Theories of exchange rate
determination. Their relationship with international trade, Balance of Indebtedness and Balance of
Payments, devaluation and exchange fluctuations in relation to International trade. The
International Monetary Fund, World Bank and its affiliates. The Problem of International Liquidity,
International Monetary Reforms, Current International Economic Problems. Indian Foreign Trade
and Commercial Policy, India’s Balance of Payments, recent trends, Foreign Aid to India. Fairs and
Survey, International Exhibitions, Sources of Foreign Trade, Statistics in India methods of
Collection with Special Reference to coding System.

Text / Suggested Books:

1. Mathur S.K; International Trade & Finance, Shivam Book House, Jaipur.
2. Sunderam & Black, The International Business Environment: Text and Cases, Prentice-Hall.

CM1405 BUSINESS RESEARCH METHODS [2 1 0 3]

Objectives:-

To enable the students to learn the importance of Business research

Contents:
Research Methodology: Problem Formulation, Objectives; Research Process; Types of Research
(Quantitative & Qualitative only), Research Designs; Hypothesis, Sampling: Meaning, Types of Sampling.
Determination of Sample Size. Data Collection Method: Observational, Questionnaire, Interviews &
Schedule. Data Processing: Classification, Tabulation, Coding of Data, Diagrams, Meaning of Level of
Significance. Analysis of Data: Central Tendency, T-Test, ANOVA, Non-Parametric Tests: Chi Square
test. Basics of SPSS Software, Report writing.
Text / Suggested Books:

1. Donald R. C, Pamela S. S. Business Research Methods, Tata McGraw Hill Publication, New
Delhi.
2. Kothari C.R. (2006). Research Methodology Methods and Techniques, New Age International
Publication, New Delhi.
3. Sharma K.R.; Operational Research & Quantitative Techniques, Kalyani Publications.
4. Kapoor V.K.; Operational Research, Sultan Chand & Co.

CM1406 COMPUTERIZED ACCOUNTING [1 0 4 3]

[Lab Based]
Objectives:-
 To familiarize students with the fundamentals of computerised system of accounting (Tally).
Students will be made proficient in tally software.

Contents:
Computerized Financial Accounting: Journalizing the transactions, Trial Balance & final
Accounts (Trading, Profit & Loss and Balance Sheet), Adjustment entries, Display and reporting
of accounting statements, Preparation of Project using all practical tools. Traders Financial A/c :
Customer supplier profile, sales, purchase, voucher entry as per types of voucher, B/R,
Outstanding report, Interest calculation. Inventory Management: store ledger, Display and
reporting of Inventory statements. Accounting with Inventory: Need and importance of updating
inventory with accounting entries, Vouchers for combined entries, creation of stock and ledger
items, precautions of inventory reports in different styles. Data Maintenance: Tax Accounting:
Fringe Benefit tax, TDS, VAT, CST, Excise Duty, Service Tax, Payroll accounting. Introduction
of Various Accounting Software’s.
Text / Suggested Books:
1. Tally 9.0.
2. A.K. & K.K. Nadhani, Implementing Tally 9, BPB Publications.
3. Dinesh Maidasani, Mastering Tally ERP 9, Laxmi Publications.

CM1407 COMPANY LAW [3 0 0 3]

AND
SECRETARIAL PRACTICE

Objectives:-

To Aquent the students about provisions of Companies Act 2013 & other provisions in force time to
time.

Contents:

A brief history of Indian Companies Act: Types of Companies, Formation of public limited
Company. Memorandum and Articles of Association. Prospectus, Share, Share Capital, Allotment,
Membership Borrowing Power: Debenture – issue, floating and fixed charge; registration of
mortgage and charges. Directors, Managing Directors and Mangers, Company Management,
Prevention of Mismanagement and Oppression, Company Secretary: Appointment, Position, rights,
duties and liabilities. Winding up of Company, Company Meetings. Secretarial Practice and Law
relating to formation Issue, allotment, forfeiture and transfer of shares, payment of dividend,
Resolutions, Notices, Agenda, Quorum and Minutes, Director’s Report. Meeting: Types, Requisites
of a valid meeting, Members’ Meeting: Statutory, Annual General Meeting, Extraordinary General
Meeting. Companies Act 2013 (Brief Study of the provisions effective from 12 September 2013)
Provisions Special resolution for borrowing in excess of paid-up capital and free reserve, Associate
Company, Expert, Free Reserve, Net-worth, Officer who is in default, Private Company, Public
Company, Remuneration, Small Company, Subsidiary Company, Authentication of documents,
 proceedings and contracts, Prohibition on Buy-back of shares, Explanatory Statement for special
business, Quorum for shareholders’ meeting, Chairman of a general meeting, Appointment of
Additional Director, Contribution to Political parties, Loan to Directors etc., Restriction on non-cash
transaction with directors, Prohibition on forward dealings in securities of the company by the director
and Key Managerial Personnel.

Text / Suggested Books:

1. Singh A: Indian Company Law, Eastern Book Company (2014).

2. Kuchhal M.C.: Secretarial Practice, Vikas Publishing House.
3. Kuchhal M.C.: Modern Indian Company Law, Vikas Publishing House.
4. Mathew, M J Company Law And Secretarial Practice, R B S A Publishers.
5. Kapoor. N.D.: Company Law and Secretarial Practice, Sultan Chand & Sons.

EN1416 THE ART OF COMMUNICATION [1 1 0 2]

Communication in English, nature of spoken English and language, effective public speaking,
pronunciation, stress, intonation, dialogue delivery, body language, rhythm of utterances, principles of
communication, researching & writing skills, speech delivery skills, understanding and appreciating
consequences of communication, etiquette in communication, presentations for specific audience, Tribute
Speech, Informative Speech, Persuasive Speech, Impromptu Speech, Corporate Speech, Parliamentary
Speech, Academic Speech etc.

Text Books:

1. A Simmons. Whoever Tells the Best Story Wins. New Delhi: Tata McGraw-Hill Amacom, 2007.
2. J Heinrichs. Thank You for Arguing: What Aristotle, Lincoln, and Homer Simpson Can Teach Us
about the Art of Persuasion. New York: Three Rivers Press, 2007.
3. N Duarte. Resonate: Present Visual Stories that Transform Audiences. New Jersey: John Wiley &
Sons, 2010.
4. P Noonan. On Speaking Well. New York: William Morrow, 1999.

Reference Books:

1. B Elliott and K Carroll. Make Your Point! Bloomington: Author House, 2005.
2. G Spence. How to Argue and Win Every Time. New York: St. Martin’s Press, 1995.
3. H Weeks, Failure to Communicate: How Conversations Go Wrong and What You Can Do to Right
Them. Boston: Harvard Business Press, 2008.
4. J Allison and D Gediman. This I Believe: The Personal Philosophies of Remarkable Men and
Women. New York: Holt Paperbacks, 2007.
5. L Copeland. The World’s Great Speeches. 4th Edition, Mineola New York: Dover, 2000.

**** OPEN ELECTIVES [3 0 0 3]

 Students are required to select one open elective from the list of open elective floated by the other
Department/ Schools.

CM1480 TERM PAPER - IV [0 0 0 2]

Every student will undertake library study on any topic of his choice, under guidance of a faculty
member and prepare a term paper and give a presentation on that topic and will be evaluated on the basis
of presentation, contents and query handling.

SEMESTER V

CM1510 PROJECT PLANNING [2 0 0 2]

&
CONTROL
Objectives:-
To give elementary knowledge for identification of major elements of project management. To
gain ability for formulation of project, computing probable time for project completion &
determining project costs.
Contents:
 Project: Project ideas, Screening of ideas, Environmental Scanning and opportunity analysis,
project life cycle, project feasibility analysis: market technical and Financial analysis. Social Cost
Benefit Analysis. Project Location & Layout: Project Location and site location, Project layout
methods, Project Design. Project Control: Time control- scheduling and control by network
techniques like PERT and CPM, Cost Control- Budgetary controls and Quality Control, Project
Financing: Meaning, scopes Merits & demerits. Line of Balance (LOB), SCBA. Project
Budgeting Methods: Pay Back, ARR, IRR, Modified IRR, Causes of project failure, Project
organization Structure, setting up of organization structure, Role & Responsibility of a project
manager. Role of development Financial Institutions.
Text / Suggested Books:
1. Chandra Prasanna, Project Management, Tata McGraw Hill, New Delhi
2. Maylor, Harvey (2004), Project Management, 3/e, Pearson Education, New Delhi.

CM1502 FINANCIAL MARKET [3 0 0 3]

OPERATIONS
Objectives:
To enable the students to apply Ratio Analysis as a criteria for performance evaluation and also to
understand the contemporary development in Financial Reporting.
Contents:
An overview of financial market in India. Money Market: India money market’s composition and
structure - Acceptance houses, Discount houses and Call money market. Recent trends in Indian money
market. Capital Market: Security market New issue market. Secondary market: Function and role of
stock exchange; Listing procedure and legal requirements; Public issue pricing and marketing; stock
exchange- National Stock Exchange and over-the-counter exchanges. Investors protection: Grievances
concerning stock exchange dealing and their removal: Grievance cells in stock exchanges: SEBI; Company
Law board, Press, remedy through courts. Functionaries on Stock Exchanges; Brokers, sub- brokers,
market makers, jobbers portfolio consultants, institutional investors and NRIs. Financial Services:
Merchant banking-functions and role; SEBI guidelines; Credit rating-concept, functions and types.
Text / Suggested Books:
1. Gupta, Suraj B.: Monetary Economics, S.Chand and Co., New Delhi.
2. Gupta, Suraj B.: Monetary Planning In India, Oxford., Delhi.
3. Bhole, L.M: Financial Markets and Institutions, Tata McGraw Hill., New Delhi.
4. Hooda, R.P.: Indial Securities Market-Investors view point, Excell Books, New Delhi.

CM1504 BUSINESS ENVIRONMENT [2 0 0 2]

Objective:-
To understand the various aspects of business environment. To gain knowledge about monetary policy,
fiscal policy, EXIM policy, legal aspects of Competition .
Contents:
 Business Environment: Contemporary Issues – from Complacency to Social Responsibility of Business,
Economic Environment: Economic System, Green Initiatives NGT Triple Bottom Line. Government:
Economic role of Government – Fiscal Policies, Import & Export Policy, Emerging Structure of Indian
Economy, Globalization, SEZ. Business & Legal Environment: Investors Protection Act 1986,
Regulation of Stock exchange, SEBI, FEMA 2000. NRI Investments.
Text / Suggested Books:
1. Francis C, Business Environment: Text and Cases, Himalaya Publishing House
2. Mishra S K and Puri V K, Economic Environment of Business, Himalaya Publishing House, New Delhi.
3. Ashwathappa B.; Business Environment, Tata McGraw Hill Publication. 2010.

CM1505 INCOME TAX [3 1 0 4]

Objectives:-
To expose the students to the various provisions of Income Tax Act relating to computation of total taxable
income of an Individual, H.U.F. To give practical knowledge of total income calculation considering all
deductions & exempted Incomes.
Contents:

Introduction & Definitions of Basic Terms, Tax administration & Authorities, Residential status and
incidence of tax, computation of taxable income under the salary head and house property head,
Computation of taxable income from business or profession. Income from capital gain. Taxable income
from other sources. Aggregation of clubbing of Income, Set off and Carry Forward of Losses. Exempted
Incomes, Deductions from gross total income. Computation of total income and tax liability of an
individual. Total income and tax liability of H.U.F. Appeals and penalties. Provisions regarding deduction
of tax at source and advance payment of tax. Assessment procedure.
Text / Suggested Books:
1. Choudhary P; Income Tax, Choudhary Prakashan, 2015, Jaipur.
2. Ahuja G, Gupta R. Systematic approach to Income Tax, service Tax & VAT, Bharat Law House
pvt. Ltd. New Delhi.
3. Singhania V.K., Singhania M; Student Guide to Income Tax, Taxmann Publication Pvt. Ltd.,
2015.

CM1508 AUDITING [3 0 0 3]
Objective:-
To give the fundamental knowledge of auditing concept. To gain practical knowledge of the process of
auditing, types, internal control & audit of joint stock companies.

Contents:
 Auditing: Audit Programs; Auditor’s working papers, Test checking and Routine checking. Elementary
knowledge of Management Audit, Operational Audit, Efficiency Audit, Corporate Social Audit. Rights,
Duties and Liabilities of an auditor and rules. Investigation: Investigation on behalf of perspective
purchaser of business, banker and prospective. Internal Control: evaluation of internal control; internal
Check and internal audit, Internal control regarding sales, Purchases, Assets, Liabilities and salaries and
wages, Vouching. Verification and Valuation of assets and liabilities, Audit Reports and Audit Certificates.
Audit of Joint Stock Companies: Appointment, Removal and Remuneration of company auditor, Audit
of share capital, debentures and managerial remuneration, Audit of Government Companies with reference
to Section 619 of the Company Act 1956. Divisible Profits Including Audit of Reserves & Provisions.
Text / Suggested Books:
1. Kumar A, Sharma R: Auditing theory & Practice, Atlantic Publishing.
2. Goyal S: Text book of auditing: Theory & Practice, Subline publishing
3. Basu S K; Fundamental of Auditing, Pearson publication.
4. Gupta K: Contemporary Auditing, Tata McGraw Hill Publishing Co.
5. Jain, Khandelwal & Pareek, Auditing, Ramesh Book Depot.

CM1509 MANAGEMENT ACCOUNTING [3 1 0 4]

Objectives:
To acquaint the students with the concepts of Management Accounting. To prepare the students for
how to apply various cost concepts and financial tools in decision making process.
Contents:
Introduction, Definition, Meaning, Scope, Relationship between Cost and Management Accounting.
Analysis and Interpretation of financial Statement: Ratio Analysis, Meaning Objective, Limitation.
Classifications, Computation and Interpretation, Liquidity, Leverage, Activity and Profitability
Ratios. Return on Capital Employed Computation and Uses, Du Point Control Chart. Fund Flow and
cash Flow Analysis, Concept of Fund, Meaning of Flow of Fund, Techniques and preparation, Uses,
Limitation. Cash Flow Statement, Meaning, Preparation, Uses, Limitations. Marginal costing and
managerial decisions: The basic concept of Marginal Cost and Marginal Coasting, Break Even
Analysis and Cost volume profit analysis, Break even charts and profit charts, managerial decisions,
application of marginal costing in decision making. Standard Costing and Variance Analysis:
Concept of Standard Costs, Uses, Cost Variances, Profit and Sales Variances. Budgets and
Budgetary Control: Definition, Objectives, Advantages. Preparation of Budget Manual, Key Factor.
Limitations Preparation of different classes of Budgets, Budgetary Control Reports. Introduction of
zero Based Budgeting and Performance Budgeting, Responsibility accounting : Meaning and
Objectives, Responsibility centres, Types, Expenses Centre, Profit Centre, Investment Centre.
Text / Suggested Books:
1. Manmohan & Goyal, S.N: Principles of Management Accountancy, Sahitya Bhawan, Agra.
2. Anthony, R.N. and Welsh, G.A.: Fundamentals of Management Accounting, Richard D. Irwin,
3rd Edition, 1981.
3. Horngren, C.T.: Introduction to Management Accounting, Prentice – Hall, 4th Indian Reprint,
1981.
4. Rajpurohit B.S & Joshi H.K, Management Accounting, RPP Jodhpur.
CM1581 SUMMER INDUSTRIAL TRAINING [0 0 8 4]
Objective:-

The objective of the summer training Program is to impart training to the students in business units. During
the period of training a student undergoes training in acquiring skills for managing business in the light of
the theoretical concepts, tools, techniques which they acquire in the classroom teaching.

In the fourth semester the students has to go for industrial training for a period of 8 weeks, in Government/
Private Industries & Offices. The students have to go for training on the subject of their related course. The
student shall maintain a logbook on daily basis At the end of the industrial training the student shall submit
a training report along with the logbook maintained on daily basis during the period of training and the
performance appraisal from Industry / Office. The training report is to be prepared by the student in two
typed copies and one copy to be submitted to the HOD within the stipulated time for assessment.
The report will be assessed by the internal examiner and only on the basis of a certificate of the examiner
concerned that the training has been satisfactorily completed would the student be allowed to appear for
the viva-voce of the third semester. The training report will be assessed by a panel of examiners comprising
of one / two external examiners and one internal examiner.

CM1580 TERM PAPER – V [0 0 0 2]

Every student will undertake library study on any topic of his choice, under guidance of a faculty
member and prepare a term paper and give a presentation on that topic and will be evaluated on the basis
of presentation, contents and query handling

SEMESTER VI

**** OPEN ELECTIVES [3 0 0 3]

University is offering a list of open elective courses. Students can choose any course as per their interest.
CM1683 PROJECT STUDY [0 0 0 4]

Objective:-

The objective of the project study is to help the student develop ability to apply multi- disciplinary
concepts, tools and techniques to solve organizational problems.

Students have to select a topic for research project from the elective course under the guidance of an internal
Teacher and submit the same to the HOD. The project report is to be prepared by the student in two typed
copies and to be submitted to the HOD within the stipulated time for assessment. The report will be assessed
by the internal examiner and only on the basis of a certificate of the examiner concerned that the project
report has been satisfactorily completed that would the student be allowed to appear for the viva-voce of
the sixth semester.

The evaluation and viva voce will be after the completion of the project work and submission of the
project report. The final evaluation and viva voce will be conducted by a panel of examiners including
the internal guide.

CODE: CM1602 GD AND PI PREPARATION [1 0 2 2]

Course Objective:
Objective of this course is to prepare the students for the Interviews. Students will learn and practice for
Group Discussions and Personal Interviews.

Contents:

Group Discussions: Opening and Closing of Group Discussions, Points to be taken care in GD, Role
plays. Personal Interviews: Types of Interviews, Dos and Don’ts of Interviews Role Plays.

Text / Suggested Books:

1. Varshney T.A, I'm Not Afraid of GDPI: Group Discussion and Personal Interview, Pearson India,
2012.
2. Prasad H.M, Mohan R, How to Prepare for GD and Interview, McGraw Hill Education (India)
Private Limited, 20123

SEMESTER – VI SPECIALIZATION

GROUP A
 ACCOUNTING, TAXATION & FINANCE

CM1669 ADVANCED ACCOUNTING [3 0 0 3]

Objectives:
To provide knowledge about consolidation of Accounts and Special entity accounts.
To give introduction about Harmonization of Accenting and IFRS.
Contents:

Consolidated Accounts of Holding and Group Companies. Preparation of Final Accounts of banking
Companies and Insurance Companies. Preparation of Final Accounts of Electricity Companies and Double
Accounts System. Valuation of Assets: Inventories, Goodwill, Shares and Business Corporate Social
Accounting and Environmental Accounting. Value Added Statement, Economic Value Added (EVA)
Statement, Human Resource Accounting. Harmonization in Accounting and Reporting: International
Accounting Standards Committee & International Accounting Standard Board (IASB), Obstacles in
Harmonization, Introduction of IFRS & IAS.
Text / Suggested Books:
1. Shukla and Grewal: Advanced Accounts, S.Chand & Sons, Delhi.
2. Porwal, L.S.: An Introduction to Accounting Theory, Tata McGraw Hill.
3. Jawahar Lal: Corporate Financial Reporting, Taxmann Publication (p) Ltd., New Delhi.
4. Jawahar Lal: Contemporary Accounting Issue, Vision Book, New Delhi.

CM16 70 COST & MANAGEMENT [3 0 0 3]

AUDIT

Objectives:-
To provide knowledge about the principles & methods of Cost Audit & Management Audit.
To aware about the audit procedure of various public sector companies.
Contents:
Cost Audit: Nature , Objectives & Scope, cost audit leading to other services, Cost Audit and
Financial Audit. Cost Auditor : Qualification, Appointments & engagement, Rights, Duties and
responsibilities – Professional and legal – under companies Act 1956, relationship between
statutory financial auditor, cost auditor and internal auditor. Cost Audit Report. Concept of
management audit, nature & Purpose, management audit Program specific areas audit involving
internal control, purchasing operations, manufacturing operations, selling & distribution of
policies, personal policies, Appraisal of management decisions. Special Audit, problems of banks,
performance / efficiency audit of companies. Audit of Public sector companies by Audit Boards
Comprising a spectrum of professional discipline. Requirement of Audit under sec. 227 (4A) of
companies Act 1956. The cost Audit Reports : contents of reports as per cost Audit records Rules
u/s 233 (b) of companies Act 1956, review of cost audit reports by Government.
 Text / Suggested Books:
1. Choudhary D.; Management Audit & Cost Audit, New Central Book Agency, Calcutta.
2. Ramanathan; Cost & Management Audit, Tata McGraw Hill, New Delhi. Kolkata.
3. Tikhe J.G.; Cost Audit & Management Audit, Banglore.
4. Cona W.L. ; Management Audit, Prentic Hall.
5. Rose T.G.; Management Audit, Gel & Co. London.

Code: CM1651 INDIRECT TAXES [3 0 0 3]

Objective:-
To familiarize the students with tax laws and procedures relating to GST and Custom Duty. To acquire the
ability to apply the knowledge of the provisions of the above mentioned laws to various situations in actual
practice.
Contents:
Introduction:- Constitutional framework of Indirect Taxes before GST (Taxation Powers of Union & State
Government); Concept of VAT; Major Defects in the structure of Indirect Taxes prior to GST; Rationale for
GST; Structure of GST ( SGST, CGST, UTGST & IGST); GST Council, GST Network, State Compensation
Mechanism, Registration.
Levy and collection of GST Taxable event- “Supply” of Goods and Services; Place of Supply: Within state,
Interstate, Import and Export; Time of supply; Valuation for GST- Valuation rules, taxability of reimbursement
of expenses; Exemption from GST: Small supplies and Composition Scheme; Classification of Goods and
Services: Composite and Mixed Supplies.
Input Tax Credit Eligible and Ineligible Input Tax Credit; Apportionments of Credit and Blocked Credits; Tax
Credit in respect of Capital Goods; Recovery of Excess Tax Credit; Availability of Tax Credit in special
circumstances; Transfer of Input Credit (Input Service Distribution); Payment of Taxes; Refund; Doctrine of
unjust enrichment; TDS, TCS. Reverse Charge Mechanism, Job work.
Procedures Tax Invoice, Credit and Debit Notes, Returns, Audit in GST, Assessment: Self-Assessment,
Summary and Scrutiny. E-way bills, zero-rated supply, Offences and Penalties, Appeals.
Custom Duty: Introduction, Definition, Nature and types of duties, classification, Valuation Import and export
procedure in customs, Export incentive scheme.

Text / Suggested Books:

1. The Central Goods and Services Tax, 2017
2. The Integrated Goods and Services Tax, 2017
3. The Union Territory Goods and Services Tax, 2017
4. The Goods and Services Tax (Compensation to States), 2017
5. The Constitution (One hundred and First Amendment) Act, 2016
6. Gupta, S.S. , GST- How to meet your obligations (April 2017), Taxmann Publications
7. Halakandhi, S., G.S.T ( Vastu and Sevakar) (Hindi) Vol-1, 2017
8. Gupta, S.S., Vastu and Sevakar, Taxmann Publications, 2017
9. Vastu and Sevakar Vidhan by Government of India

CM1653 SECURITY ANALYSIS [3 0 0 3]

&
 PORTFOLIO MANAGEMENT

Objectives:-

To gain the fundamental knowledge of various investment avenues available to an investor. It focuses on
functioning of stock markets as well as fundamental & technical analysis of market. To acquire knowledge
about the portfolio theories.

Contents:
Nature & Scope of investment, Principles of investment, Capital Market In India, Risk and returns. New
issues market and stock exchange, mechanics of floating new shares and securities trading, listing of
securities, Review of Security & Exchange Board of India (SEBI)& investor protection. Recent
Developments in the Indian Capital Market. Stock Market Analysis - Fundamental and Technical
Approach, Efficient Market Theory; Valuation of Preference shares, Equity shares, Convertible & Non-
Convertible Debt Securities. Concept of portfolio, Traditional Portfolio Management and Modern
Investment process, Portfolio Construction Model Brief introduction about the Markowitz Model, Sharpe
Index Model, Capital Assets Pricing Model, Portfolio Evaluation, Treynor’s Portfolio performance
measures.

Text / Suggested Books:

1. Bhalla, V K. Investment Management: Security Analysis and Portfolio Management., S. Chand,

New Delhi
2. Pandian P, Security Analysis and Portfolio Management, Vikas Publishing House Pvt Ltd, New
Delhi.
3. Avadhani V A, Security Analysis and Portfolio Management., Himalaya Publishing House, New
Delhi
4. J Kevin, PHI, Portfolio Management, New Delhi.
5. Uma S & Sunitha A, Wealth Management, Mumbai
6. Murthy EN, Portfolio Management, ICFA, Hyderabad
7. Chandra P, Portfolio Management, ,Tata Mcgrw, New Delhi.

GROUP B
BANKING AND INSURANCE

CM1667 INTERNATIONAL FINANCIAL [3 0 0 3]

MANAGEMENT
Contents:

Theory of IFM and international trade. Salient reverse of IMF, IBRD, ADB and UNIDO &
Developing Nations. International Capital Management: Trends and Issues, Transfer Policies
 &Taxation. Foreign Exchange Management –Salient Provisions of FEMA, Forex rate & Control,
Risk coverage in Forex, Forex Quote.

Text / Suggested Books:

1. Indian Institute of Banking and Finance, Principles of Banking and Practices – Macmillan,
Mumbai
2. R.M.V. Bass- Credit Management.
3. Mbuya J C – Fundamentals of Credit Risk Management in Banking Industry.

CM1655 INSURANCE [3 0 0 3]
&
RISK MANAGEMENT
Objectives:-
To gain knowledge for various insurance services including insurance products.
To familiarize the students with life insurance policy, health related policies, group policies including the
calculation of premium.

Contents:
Introduction to Insurance: Risk v/s Uncertainty, types of Risks, Difference between assurance
& Insurance, Types of Insurance, essential of Insurance Contract, Review of IRDA, Tax advantage
with Insurance policy. Life Insurance: Concept. Type of insurance plan: Whole life policy,
Endowment plans, term annuities Plan, Pension Plan, Children Plans, Surrender value.
Competition in life insurance Sector. Fire & Marine Insurance concepts, essential elements. Types,
Documentation, Claim Settle, Health Insurance. Health Related Policies, Group Policies.

Text / Suggested Books:

1. Mishra M.N.; Insurance Principles &Practice , Sultan Chand & Co., New Delhi.
2. Vinayakam N. Radhaswamy & Vasudevan SV; Insurance – Principles & practices, S. Chand &Co.
,New Delhi.
3. Gupta O.S.; Life Insurance, Frank Brothers, New Delhi.

CM1656 INDIAN FINANCIAL SYSTEM [3 0 0 3]

Objective:-
To familiarize the students with regard to structure, organization & working of financial system in
India.
Contents:
 Introduction to Indian Financial system – markets, instruments and interdmediation,
transformation of indigenous financial systems, problems of IFS. Review of Regulation Mechanism
in IFS. An overview of financial Sector – Money Market, Capital Market, Banking, insurance,
Mutual funds – Basic issues & challenges. Financial sector reforms & recent trends - Mudra
Bank, Bandhan Bank, Mahila Bank, New Privates Bank, Financial Inclusion, Jan Dhan, Banking
Correspondents (CBC).

Text / Suggested Books:

1. Khan M Y, Indian Financial System, McGraw Hill Education (India) Pvt. Ltd. 2014.
2. Sethi E.P., Monetary Economics.
3. V. Pathak Bharti, The Indian Financial System: Market, Institutions & Services, Pearson
Publication.

CM1668 BANKING OPERATION [3 0 0 3]

AND MANAGEMENT
Contents:
Concept of Commercial Banking: Scheduled and non-scheduled Commercial Bank, Recent
Trends in marketing of commercial Banks in India. Credit Creation And Control – Bank
Lending Policies and Govt. priorities – Social Sector, Private Sector, Industrial Sector etc., Types
and Form of Bank Advances. Collateral requirements. Control of credit – Repo, reverse repo,
open market operation, Money Market& NPA. New Innovation & Products in Assets &Liabilities.
Credit Appraisals – Eligibilities &Monitoring. Recent Developments in Monetary Policy. Role
of RBI

Text / Suggested Books:

1. Benton E. Gup, James W. K; Commercial Banking: The Management Of Risk, Wiley India Pvt
Ltd (2006)
2. Nagpal P., Origin of Commercial Banking, Cyber Tech, Publication.
3. Kapoor G.P., Commercial Banking; Aph Publication corporation.

GROUP C
MARKETING MANAGEMENT

CM1658 CONSUMER BEHAVIOUR [3 0 0 3]

Objective:-

The aim of the course is to provide insight into significance of various aspects of consumer
behaviour, consumer decision- making process, consumer buying behaviour.
Contents:
Consumer Behaviour: Nature, Scope, Consumer-Decision making Model: Howard-Sheth. Recent
Development in Consumer Behavior. Individual Determinants of Consumer Behaviour:
Consumer motivation, personality, Consumer-perception: Elements of perception, perceptual
process, consumer learning and involvement; Theories of learning, Consumer Attitude. Social and
cultural determinants: Group dynamics, Family and Reference groups, social class. Values and
Norms- Impact of culture and sub-culture of consumer behaviour. Opinion Leadership. Consumer-
Decision making process: Five stage model, Diffusion of innovation and adoption process.

Text / Suggested Books:

1. Schiffman L G, and Kanuk L L., Consumer Behaviour. New Delhi, Prentice Hall of India, (Latest
Edition).
2. H. Assael, Consumer Behaviour and Marketing Action. Ohio, South Western, 1995.
3. Engle J F, etc. Consumer Behaviour. Chicago, Dryden Press, 1993.

CM1659 MARKETING OF SERVICES [3 0 0 3]

&
DIGITAL MARKETING
Objectives:-
To introduce students to the concepts and techniques of marketing services. The course is designed
to cover all important aspects of marketing of services. To increase students understanding of
marketing practices & strategies as applied in the service sector.
Contents:
Introduction to Services Marketing: Differences in Goods versus Services, Emerging Service
Environment, Classification of Services. Service Market Segmentation, Targeting & Positioning:
Process of market segmentation, Targeting and Positioning service value addition to the service
product, new service development. Implementing Services Marketing: Improving Service Quality
and Productivity, SERVQUAL, Service Failures and Recovery Strategies. Service promotion: The
role of marketing communication. Implication for communication strategies, setting communication
objectives, marketing communication mix.

Customer Relationship Marketing: Relationship Marketing, the nature of service consumption

understanding customer needs and expectations. Marketing of Services in Sectors: Financial Services,
Health Service, Hospitality Services including travel, hotels and tourism, Professional Service, Public
Utility Services, Educational Services. Managing Service Delivery Process: Managing Physical
 Evidence of Services, Designing and Managing Service Processes. Digital Marketing: Understanding
Digital Marketing, Search Engine Optimization, Search Engine Marketing, Email Marketing, Digital
Display Marketing, Introduction to New Age Media (Digital) Marketing, Internet Marketing –
Overview, Social Media Marketing – Overview, Mobile Marketing – Overview. Understanding
Mobile Marketing, Mobile Application Ecosystem, SMS Marketing, Emerging Technologies – NFC,
Web Analytics, Copy Writing – New Age Media, Planning Integrated Digital Marketing Campaigns.
Text / Suggested Books:

1. Chowdhary N & Chowdhary M (2005). Textbook of Marketing of Services The Indian Experience.
Macmillan India Ltd.
2. Lovelock, C. (2003). Services Marketing: People Technology, Strategy 5/e, Pearson Education, New
Delhi.
3. Zeithaml, V. and Bitner, M. (2003) Services Marketing, McGraw Hill, New York.
4. Thomas J. D & Nanda A: Managing Professional Servies-Text and Cases, McGraw-Hil International, 2002.
5. Loveloc C Services Marketing People, Technology, Strategy, Fourth Edition, Pearson Education, 2002.
6. Jain and Singh : Services Marketing, Garima Publications, 2015

CM1660 SALES [3 0 0 3]
&
DISTRIBUTION MANAGEMENT

Objective:-

To familiarize students with the basic concepts, techniques & tools of sales & distribution
management to manage the sales and sales Programs in today’s dynamic market.

Contents:

Introduction: Sales Management, Process, Role of Sales Manager, Qualities of a Successful

Salesman. Concept of Personal Selling: Sales Management and Salesmanship, Process of
Personal Selling. Buyer Seller Dyad. Goals in Sales Management: Goal Setting Process in Sales
Management, Analyzing Market Demand and Sales Potential, Preparation of Sales Budget,
Formulating Selling Strategies, Designing Sales Territories and Sales Quota. Introduction to
Distribution Management: Concept of Distribution Channel, Importance of a Channel, Types of
Channels. Sales Force Management: Designing the Structure and Size of Sales Force,
Recruitment and Selection of Sales Force. Leading and Motivating the Sales Force, Training and
Compensating the Sales Force, Evaluating the sales force performance.
Text / Suggested Books:

1. Panda T K and Sahadev S, Sales and Distribution Management, Oxford University Press, New Delhi
2. Stanton W J, Management of a Sales Force. Chicago, Irwin, 1995.
3. Still, R R., Cundiff, Govoni, Sales Management: Decisions, Strategies and Cases, Prentice Hall India Pvt
Ltd.
 4. Havaldar K K Vasant M Cavale, Sales and distribution management, Tata McGraw-Hill
Education, 01-Jun-2006

CM1661 ADVERTISEMENT MANAGEMENT [3 0 0 3]

Objective:-
To familiarize students with the basic concepts, techniques & tools of sales & advertisement
management for communicating with customers.

Contents:
Advertising: Objectives of Advertising, Role of Advertising in the Marketing Process, Types of
Advertising, Advertising Planning and advertising process. Advertising Budgeting and Advertising
agency: Advertising budgeting methods, Advertising Agency functions and types. Creative Strategy:
Creativity in advertising, Creative Process, Creative Strategy-Appeals and execution Styles, Advertising
Copywriting, copy principles for print advertising and broadcast copy, Advertising art-Layout-Functions
and Types. Media planning &Scheduling: Overview of Media Planning, Establishing Media objectives,
Evaluation of Media mix –print. Event, Public Relations, Interactive Marketing: Key elements of
Events and Sponsorship, Public relations meaning, objectives, tools of public relations. Interactive
Marketing and Social media Marketing -Meaning, Components. Monitoring, Evaluation and
control: Measuring the effectiveness of the Promotional Program Evaluating the social, ethical and
economic aspects of advertising and promotion.
Text / Suggested Books:

1. Panda T K and Sahadev S, Sales and Distribution Management, Oxford University Press, New
Delhi
2. Stanton, W J Management of a Sales Force. Chicago, Irwin, 1995.
3. Still R R., Cundiff, Govoni, Sales Management: Decisions, Strategies and Cases, Prentice Hall
India Pvt Ltd.
4. Batra, M and Aaker, D A., Advertising Management, Prentice Hall of India, New Delhi,
5. Jethwaney & Jain: Advertising Management, Oxford University Press, New Delhi
6. Jain and Singh: Advertising Management, Garima Publications, 2015

Group D
Human Resources Management

CM1662 HUMAN RESOURCE ADMINISTRATION [3 0 0 3]

 Objectives:-

Human Resource Administration is the most critical function and strong determinant of
organizational excellence. This course is designed to develop appreciation and skills essential for
designing and instituting effective manpower planning.

Contents:

Macro Level Manpower Planning and Labour Market Analysis; Organizational Human Resource
Planning; Stock Taking; Work Force Flow Mapping; Age and Grade Distribution Mapping; Models
and Techniques of Manpower Demand and Supply Forecasting; Behavioural Factors in Human
Resource Planning - Wastage Analysis; Retention; Redeployment and Exit Strategies; Career
Management and Career Planning; Performance Planning; Potentials Appraisal and Career
Development; HRD Climate; Culture; OWL and Management of Change; TOM and HRD Strategies;
HRD in Strategic Organizations; Human Resource Information System; Human Resource Valuation
and Accounting. Strategic Options and HR Decisions:- Downsizing and Restructuring, Strategic
International HRM, Mergers and Acquisitions, Outsourcing, HR Styles audit, Training audit and
Performance audit.

Text / Suggested Books:

1. Battacharya D.K.; Human Resource Planning, Excel Books Publications. (2006)

2. Belcourt Monica; Strategic Human Resource Planning, Kenneth Mcbey South Western
Publications (2006).
3. Sadri J & Ajgaonkar, Geometry of HR, Himalaya Publications Mumbai 2002.

CM1663 INDUSTRIAL RELATIONS [3 0 0 3]

Objectives:-
Industrial Relations is the jewel in the crown of Human Resources and this course aims to give
working knowledge of industrial relations and trade unions on the shop floor as well as in the office
establishments.

Contents:

Industrial Relations Perspectives; Industrial Relations and the State; Legal Framework of Industrial
Relations; Causes of Industrial Disputes, Types & Consequence of Disputes, Settlement of Disputes.
Role, Types & Future of Trade Unions; Problems of Indian Trade Unions & suggestions; Recent
Trends in Trade Union Movements in India. Discipline and Grievance Management; Negotiation
and Collective Settlements. Workers Participation in Management, Co-Partnership; Profit Sharing;
Employee Empowerment; Industrial Relations and Technological Change.

Text / Suggested Books:

 1. Chabra & Suri; Industrial Relations.
2. Srivastava S C. Industrial Relations and Labour Law. New Delhi, Vikas Publishing House Pvt Ltd, New
Delhi.
3. Kochan, T.A. & Katz Henry. Collective Bargaining and Industrial Relations. Hornewood, Illinois.
4. Papola, T S & Rodgers, G. Labour Institutions and Economic Development in India.Geneva, ILO
5. Rarnaswamy, E A. The Rayon Spinners The Strategic Management of Industrial Relations. Oxford
University Press, New Delhi

CM1665 TRAINING & DEVELOPMENT [3 0 0 3]

Objectives:-

This course is designed to provide in depth understanding and enable the students to manage
training processes and system for developing human resource of the organization.

Contents:
Training Process - an Overview; Role, Responsibilities and Challenges to Training Managers,
Organization and Management of Training Function methods of training and development
Learning and training, Identification of training needs and Action Research Planning, Designing
and conducting training and development Program, evaluation of training and development
Programs, Training and Development in India.
Text / Suggested Books:

1. Deb T, Training and Development, Ane Books, New Delhi

2. Beunet, R ed. Improving Training Effectiveness. Aldershot, Gower
3. Buckley R & Caple, J. The Theory & Practice of Training. London, Kogan& Page
4. Lynton, R & Pareek, U., Training for Development, Vistaar Publications, New Delhi
5. Pepper, A D., Managing the Training and Development Function. Aldershot, Gower, 1984.
6. Rae, L. How to Measure Training Effectiveness. Aldershot, Gower
7. Reid, M A. etc. Training Interventions: Managing Employee Development. London, IPM
8. Senge, P. The Fifth Discipline: The Art and Practice of the Learning Organization. London,
Century

CM1666 HUMAN RESOURCE [3 0 0 3]

ADMINISTRATION
Objective:-

To make student to understand Human Resource Administration systems. To understand the

Organizational Structure & its Various Theories. To understand the Compensation Management
system.
Contents:
Changing Paradigms in Human Resources Management, The Position of H R Administration within
the Geometry of HR, HR linkage with Business and Strategy, Assessing the Environment and
Spotting Danger Signals, Managerial Styles Audit. HR Planning and Audit, Recruitment, Selection
& Induction, Performance Management, Labor Turnover & Executive Retention and the Exit
Interview. HRA and OD, Organization Structure and Design, Classical, Neo Classical and Modern
Theories, Corporate Culture Building, Creativity, Innovation, Quality. Introduction to
Compensation Management, Building Competencies, the Learning Organization, HR in a
Globalized World and the importance of Excellence and Sustainability.

Text / Suggested Books:

1. Garry D: (2011): Human Resources Management, Pearson’s Low Price Publication, Singapore
2. Sadri J, Sadri S and Nayak N (2009): Strategic Approach to Human Resources Management, Jaico
Publications, Delhi.
3. Sadri S and Sadri J: (2013) Human Resources Management in Modern India, Himalaya
Publications, Mumbai.