RAYAGADA AUTONOMOUS COLLEGE, RAYAGADA

STATE MODEL SYLLABUS

FOR UNDERGRADUATE COURSE IN COMMERCE
(A.Y.: 2022-23, 2023-24 & 2024-25)
(BACHELOR OF COMMERCE EXAMINATION)
UNDER CHOICE BASED CREDIT SYSTEM
P.G. DEPARTMENT OF COMMERCE

RAYAGADA AUTONOMOUS COLLEGE,

RAYAGADA-765501

U.G. COMMERCE COMMON SYLLABUS, ODISHA

(Mr. S K Pradhan) (Dr. G S Lal) (Mr. S R Dash) (Dr. R K Swain)

(Chairman) (External Member) (VC Nominee) (External Member)

(Mrs. K K Jani) (Mr. J Saraka) (Mr. K Sabar) (Miss. M Panigrahi)

Member MemberMemberMember
 U.G.Commerce Syallbus ,ODISHA
TEACHINGHOURSPER PAPER–50HOURS+10HOURSTUTORIAL
SEMESTER-I
Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks
AECC-
1.1 1 Enivornmental Studies 100 80 20 4
CORE-
1.2 1 Financial Accounting 100 80 20 6
CORE-
1.3 2 Bussiness Law 100 80 20 6
1.4 GE-1 Micro Economics 100 80 20 6
AECC-
1.5 EV-II Ethics and values 25 25 00 1
Total 425 23
SEMESTER-II
Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks
AECC-
2.1 2 MIL 100 80 20 4
CORE-
2.2 3 Cost Accounting 100 80 20 6
CORE-
2.3 4 Corporate Law 100 80 20 6
2.4 GE-2 Macro & Indian Economy 100 80 20 6
AECC-
2.5 EV-II Ethics and values 25 25 00 1
Total 425 23
SEMESTER-III
Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks
CORE-
3.1 5 Corporate Accounting 100 80 20 6
CORE- Income-Tax Law and
3.2 6 Practice 100 80 20 6
CORE- Management Principles and
3.3 7 Application 100 80 20 6
3.4 GE-3 Business Statistics 100 80 20 6
3.5 SEC-1 Communicative English 100 80 20 4
AECC-
3.6 EV-II Ethics and values 25 25 00 1
Total 525 29
SEMESTER-IV
Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks
CORE-
4.1 8 GST-Indirect Taxes 100 80 20 6
60
CORE- Fundamentals of Data 25
4.2 9 Management 100 practical 15 6
CORE-
4.3 10 Management Accounting 100 80 20 6
4.4 GE-4 Principles of Marketing 100 80 20 6
Quantitative aptitude
4.5 SEC-2 and logical thinking 100 80 20 4
AECC-
4.6 EV-II Ethics and values 25 25 00 1
Total 525 29

SEMESTER-V
Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks
Computerised Accounting 60
CORE- & E-filling 25
5.1 11 of Tax Returns 100 practical 15 6
CORE- Fundamentals of Financial
5.2 12 Management 100 80 20 6
Financial Markets ,
5.3 DSE-1 Institutions & services 100 80 20 6
Financial Statements
5.4 DSE-2 Analysis and Reporting 100 80 20 6
AECC-
5.5 EV-II Ethics and values 25 25 00 1
Total 425 25
SEMESTER-VI
Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks
CORE- Auditing and Corporate
6.1 13 Governance 100 80 20 6
CORE-
6.2 14 Business Mathematics 100 80 20 6
Fundamentals of
6.3 DSE-3 Corporate Tax Planning 100 80 20 6
50
Business Research Methods 30-project
6.4 DSE-4 and Project work 100 20-viva 6

AECC-
6.5 EV-II Ethics and values 25 25 00 1
Total 425 25
Grand Total 2600 148
 COMMERCE
HONOURSPAPERS:
 Core course –14papers
 Discipline Specific Elective –4 papers
 GenericElectivefornoncommercestudents–4papers.
 For Papers without practical; Marks per paper - Midterm: 20 marks, End term : 80
marks,(20+80=100)
 For papers with Practical’s the mark distribution would be: Midterm: 15 marks, End
term : 60 marks , Practical-25 (15+60+25=100)
 Credit per paper– 6

QUESTION PATTERN & DISTRIBUTION OF

MARKS(MID-SEMESTER)
PAPERS (CORE, DSE, GE & AECC-I) WITH FULL MARK: 20 (other than language papers)

 2 marks X 6 (out of 8) = 12 marks & 8 marks X 1(out of 2) = 8 marks

PAPERS (CORE, DSE & GE) WITH FULL MARK: 15 (other than language papers)

 2 marks X 4 (out of 5) = 8 marks & 7 marks X 1(out of 2) = 7 marks

LANGUAGE PAPERS (CORE, DSE & GE) WITH FULL MARK: 20

 2 marks X 2 (out of 3) = 4 marks & 16 marks X 1(out of 2) = 16 marks

AECC-II (Odia, English, Hindi, Telugu) FULL MARK:20

 2 marks X 5 (out of 6) = 10 marks & 10 marks X 1(out of 2) = 10 marks

SEC-I (Communicative English) FULL MARK:20

 5 marks X 2(out of 3) = 10 marks & 10 marks X 1(out of 2) = 10 marks

SEC-II (QALT) FULL MARK:20

 1 marks X 10(all compulsory) = 10 marks & 2 marks X 5(out of 7) = 10 marks

ANY PAPER WITH FULL MARK:10

 2marks X 3 (out of 4) = 6 marks & 4marks X 1 (out of 2) = 4 marks

 QUESTION PATTERN & DISTRIBUTION OF MARKS
(END-SEMESTER)
PAPERS (CORE, DSE &GE) WITH OUT PRACTICAL FULL MARK: 80Time: 3hours.

*(OTHER THAN LANGUAGE PAPERS)

Section-A: 1marks X 12 (all compulsory) =12 marks

Section-B: 2marks X 8 (out of 10) =16marks

Section-C: 3marks X 8 (out of 10) =24 marks

Section-D: 7 marks X 4 (alternatives for each question) =28 marks

PAPERS (CORE, DSE &GE) WITH PRACTICAL FULL MARK: 60Times: 3hours.

*(OTHER THAN LANGUAGE PAPERS)

Section-A: 1marks X 8 (all compulsory) =8 marks

Section-B: 1.5marks X 8 (out of 10) =12 marks

Section-C: 2marks X 8 (out of 10) =16 marks

Section-D: 6 marks X 4 (alternatives for each question) =24 marks

PAPERS (DSE-IV) WITH FULL MARK: 50Time: 2hours.

Section-A: 1marks X 6 (all compulsory) =6 marks

Section-B: 2marks X 4 (out of 5) =8 marks

Section-C: 3marks X 5 (all compulsory) =15 marks

Section-D: 7marks X 3 (alternatives for each question) =21 marks

 SEMESTER-I

Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks

1.1 AECC-1 Environmental Studies 100 80 20 4

1.2 CORE-1 Financial Accounting 100 80 20 6

1.3 CORE-2 Business Law 100 80 20 6

1.4 GE-1 Micro Economics 100 80 20 6

AECC-
1.5 EV-II Ethics and values 25 25 00 1

Total 425 23
SEMESTER-I

(CORE – 1)
FINANCIAL ACCOUNTING

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

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

Unit - I. (a) Basics of Accounting

i. Accounting as the language of business and an information system, the users of financial
accounting information and their needs. Qualitative characteristics of accounting information,
Functions, advantages and limitations of accounting. Branches of accounting. Bases of
accounting: cash basis and accrual basis.
ii. The nature of financial accounting principles – Basic concepts and conventions: entity,
money measurement, going concern, cost, realization, accruals, periodicity, consistency,
prudence (conservatism), materiality and full disclosures and Accounting Equation.
(b)Accounting Process
From recording of business transactions to the preparation of trial balance including
adjustments: journal, sub-division of journal, ledger accounts, trial balance.

Unit – II: Reporting Standards &Business Income

1. Concepts of AS, Ind. AS (Indian Accounting Standards), IFRS (International
Financial Reporting Standards) & XBRL (extensible Business Reporting Language)
2. Measurement of business income-Net income: the accounting period, the continuity
doctrine and matching concept. Objectives of measurement and revenue recognition.
3. Depreciation Accounting: The accounting concept of depreciation. Factors in the
measurement of depreciation. Methods of computing depreciation: straight line
method and diminishing balance method; Disposal of depreciable assets-change of
method. Salient features of Accounting Standard 6 (AS- 6) issued by ICAI
Unit – III: Final Accounts
Capital and revenue expenditures and receipts, Preparation of financial statements of
Sole Trade and Partnership Business with adjustments

Accounting for Partnership Firm: Accounting of Admission of partner, Retirement and

Death of partner and Dissolution of the Partnership Firm Including Insolvency of partners

Unit – IV:
i. Hire Purchase and Installment Systems and Accounting for Branch &Department
ii. Concepts of operating and financial lease (theory only)
iii. Departmental Accounting and Branch Accounting including foreign branch
(Theory and Problem)
iv. Hire purchase and Installment System

Learning Outcomes: The course structure of this paper would equip the students to
get in-depth knowledge of financial accounting along with its practical application thereby
giving an opportunity to gain easy access to this competitive business world.
Text Books Recommended
1. Financial Accounting I and Financial Accounting II: Mukherjee, Oxford University
Press
2. Jain, S.P. and K.L. Narang. Financial Accounting, Kalyani Publishers, NewDelhi

Suggested Readings:
1. Financial Accounting, R.K. Mittal , M.R. Bansal, V.K, GlobalPublication.
2. Bal Ranjan Kumar, Financial Accounting – S.Chand
3. Text Book of Financial Accounting-Anil Kumar and Mariappa- Himalaya Publishing
House
4. Financial Accounting - P. C. Tulsiani, PearsonPublication
5. Anthony, R.N. Hawkins, and Merchant, Accounting: Text and Cases. McGraw-Hill
Education.
6. Bansal.K.M- Financial Accounting – TaxmanPublication
7. Horngren, Introduction to Financial Accounting, PearsonEducation.
8. Maheshwari, S.N. and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, NewDelhi.
9. Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, NewDelhi
10. N.Godwin and D. Sanyal, Financial ACCT, CengageLearning

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 (CORE – 2)
BUSINESS LAW

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

Objective: The objective of the course is to impart basic knowledge of the important
Business laws along with relevant case laws.
Unit I: The Indian Contract Act, 1872
1. Contract – meaning, characteristics and kinds, Essentials of a valid contract
2. Offer and acceptance (Definition, Rules, Communication and Revocation of offer and
acceptance)
3. Consideration (Definition, Elements, Types, Rules), “No Consideration
No Contract” and its exceptions; Capacity to Parties (Definition and
Types)
4. Consent, Free consent, Coercion, Undue Influence, Fraud, Mis-representation, Mistake
5. Legality of objects and Consideration
6. Void and Voidable agreements – Definition, Types and Distinction
Discharge of a contract – Modes of discharge, Breach and Remedies against breach of
contract
7. Specific Contracts - Contingent contracts, Quasi, Contract of Indemnity,
Guarantee, Bailment, Pledges
Unit II: The Sale of Goods Act, 1930
1. Contract of sale, meaning and difference between sale and agreement to sell
2. Conditions and warranties
3. Transfer of ownership in goods including sale by a non-owner
4. Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer
Consumers Protection Act, 1986 and Right to Information Act
a. Objectives and features of Consumers Protection Act
b. Definitions – Complainant, Complaint, Consumer, Consumer Dispute, Defect,
Deficiency, District Forum, Person
c. Unfair trade practices
Consumer Protection Council (Central, State and District – their constitutions and
objectives
Unit III: Partnership Laws
A. The Partnership Act,1932
a. Definition – Partner, Partnership
b. Nature and Characteristics of Partnership
c. Types of Partners
d. Registration of a Partnership Firms and consequences of non-registration
e. Rights and Duties of Partners
f. Dissolution of firms – meaning and grounds
B. The Limited Liability Partnership Act,2008
a. Definition
b. Salient Features of LLP
c. Advantages and disadvantages of LLP
d. Differences between: LLP and Partnership, LLP and Company
e. Incorporation of LLP
Unit IV: The Negotiable Instruments Act 1881
a. Definition, Features, Types, Parties of Negotiable Instruments: Promissory
Note, bill of exchange, Cheque (Definition and Types)
b. Endorsement: Meaning and Types of Endorsement
c. Holder and Holder in Due Course, Privileges of Holder in Due Course.
d. Dishonour of Negotiable Instruments: Modes, Consequences, Notice of
Dishonour; Noting and Protesting
e. Discharge of Negotiable Instruments: Meaning and Modes

Learning Outcomes: The students would be able to deal with the legal aspect of different
business situations.

Text Books Recommended

1. Business Law, Garg K.C., Saareen, Sharma, Kalyani Publishers
2. Kumar, R. Legal Aspects of Business, Cengage Learning

Suggested Readings:
1. Arora Sushma – Business Law – Taxmann Publication
2. A Book of Business Laws-Jena B and Mohapatra-Himalaya Publishing House
3. Business Law, Ashok Sharma, V.K. Global Publication.
4. Business Laws: Das & Roy, Oxford University Press
5. Business Law- S K Matta, Geetika Matta, Vrinda Publications (P) Ltd
6. Business Law - Tejpal Singh, Pearson Publication

7. Kuchhal, M.C. and Vivek Kuchhal, Business Law, Vikas Publishing House, New
Delhi.
8. Tulsian, P.C, Business Law, S.Chand
9. Maheshwari & Maheshwari, Business Law, National Publishing House, NewDelhi.

------------------------------------x------------------------------------------
 (GE – 1)

MICRO ECONOMICS

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

Objective: Objective of the course is to acquaint the students with the concepts of micro-
economics dealing with consumer behavior. The course also makes the student understand
the supply side of the market through the production and cost behavior of firms.

Unit: I Demand and Consumer behavior

Concept of demand: demand function, law of demand, derivation of individual and market
demand curves, shifting of the demand curve, elasticity of demand,
Consumer behavior, Marshalling utility approach and Indifference Curve approach; utility
maximization conditions . Income-Consumption Curve (ICC) and Price-Consumption Curve
(PCC)

Unit: II Production and Cost

Production function: Short-run and Long-run; Total Product, Average Product and Marginal
Product, Law of returns to a variable factor, Law of Returns to Scale; Concepts of Iso-quant
and iso-cost line;
Cost: Accounting and Economic Costs; Social and Private Costs; Short-run and Long-run
Costs; Relation between Average and Marginal

Unit: III Perfect Competition

Concept of Perfectly Competitive market: Assumptions, Profit maximization conditions;

Related concepts of Total Revenue, Average Revenue and Marginal Revenue, Short-run and
Long- run equilibrium of a firm; determination of short-run supply curve of a firm, measuring
producer surplus under perfect competition

Unit: IV Imperfect Competition

Monopoly

Concept of Monopoly: Sources of monopoly power; Short-run and Long-run equilibrium of a

monopoly firm; Price discrimination; Social Cost of Monopoly (concept only).

Monopolistic Competition

Concept of Imperfectly Competitive market; Monopolistic Competition: Features and

examples; Oligopoly: Non-Collusive Oligopoly: Sweezy’s Kinked demand Curve Model,
Collusive Oligopoly: Cartel (concept with example)

Learning Outcomes: The students would be able to apply tools of consumer behaviour and
firm theory to business situations.
Text Books Recommended
1. Micro Economics-K C Dash- Himalaya PublishingHouse
2. Ahuja, H.L, Micro Economics,S.Chand

Suggested Readings:
1. Mehta P.K, Singh M. – Micro Economics – TaxmannPublication
2. Micro Economics-T.R. Jain , B.D. Majhi, V.K. Global
3. Browining, E.K. and J.M. Browning; Microeconomic Theory andApplications,
4. Kalyani Publishers, New Delhi.
5. Microeconomics I and Statistics: Das & Sengupta, Oxford University Press
6. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning

7. Dwivedi, D.N. Micro Economics, Vikash Publication

8. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, PearsonEducation.
9. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
10. MaddalaG.S.andE.Miller; Microeconomics: Theory and Applications,
11. MCGraw-HillInternational.

------------------------------x-------------------------------------
 ETHICS AND VALUES
Unit-1
Title: - Issues Relating to Women
Total no. of Periods-15 Full mark-25 Credit point -1

1.0 Aims of the Unit:

 The module aims to generate a sensitivity among the students towards women
 Enable them to value the contributions of women, from family to the larger society
 To generate among them a distinct urge to respect women
 To appreciate that, women should have equal status and equal entitlements as member of
the society.
Learning Objectives:
After going through the contents of the module and the classroom transactions on the contents, the students
are expected to
 Have changes in their perceptions and practices towards women
 Develop proper attitude towards women and value their work and contribution
 Come forward to challenge unethical treatments against women
 End gender based hierarchy and hegemony, remove the feeling that women are counter to men and
bring about a complementarities among the hitherto existing gender binary
 Allow women to realize their self worth and contribute their best for betterment of the society
 Pioneer in creating a gender equal society where the well being, happiness and security of the
women will be well protected; contributing towards a better and happier society
Teaching Hours

1.1 Introduction:
General introduction on Ethics and Values, Gender equality as
an essential precursor to social progress, the present scenario, 1-2-3
Desirable gender related values.

1.2 Women and Family

Pre-natal sex selection, Gendered practices in the family,
Gender based division of labour in the family, Marriage and 4-5-6-7
women, Marriage and women's consent, Child marriage,
Practice of dowry, Women and family violence.

1.3 Women and Work

Women's work: The Invisible hands, Exploitation of women
at work, Gender Stereotyping at work, Glass ceiling, Women 8-9-10-11
and pay gap, Sexual Harassment of women at work, Working
women and role conflict.

1.4 Women, Community and Society

Violence against women in public spaces, Gender sensitive
language and communication, Gendered language, Sexist
Language, Gender neutral language, Women and property 12-13-14-15
Rights, Women's property Rights in Indian Laws, The
functionality of Women's Property Rights.
 SEMESTER-II

Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks

AECC-
2.1 2 MIL 100 80 20 4

CORE-
2.2 3 Cost Accounting 100 80 20 6

CORE-
2.3 4 Corporate Law 100 80 20 6

2.4 GE-2 Macro & Indian Economy 100 80 20 6

AECC-
2.5 EV-II Ethics and values 25 25 00 1

Total 425 23
SEMESTER-II

(Core-3)
COST ACCOUNTING

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

Objective: To acquaint the students with basic concepts used in cost accounting, various
methods involved in cost ascertainment.

CONTENTS:

Unit- 1:

Introduction to Cost Accounting: Meaning, concept, scope, objectives, principles,

importance and limitations of cost accounting; Implementation of costing system; Methods &
Techniques of costing; Cost concepts and Cost Sheet, Job costing and Batch Costing.

Unit – II:

Accounting for Material: Concept and technique of accounting for material; Methods of
pricing of materials issues – FIFO, LIFO and Average; Treatment of material losses;
Techniques of material control – level setting, Economic Ordering Quantity, ABC Analysis,
VED Analysis, Perpetual inventory system, & Just-In-Time.

Unit – III:

Accounting for Labour:

Accounting for labour cost, control procedure, labour turnover, idle time, overtime, Methods
of wage payment and the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece
wage plan.

Accounting for Overheads:

Classification, Allocation & Apportionment of production overheads; Re-apportionment of

Service department overheads; Absorption of overheads, methods of absorption – actual and
predetermined rates, blanket and multiple rates, choice of an overhead absorption rate;
Administration, selling and distribution overheads; Under absorption and over absorption of
overheads.

Unit –IV:

Methods of Costing: Contract costing: Features and procedure of contract costing,

uncompleted contract profit determination, Escalation clause, cost plus contracts. Process
costing: Meaning and characteristics of Process costing, Procedure for process costing,
treatment of process losses and wastages.

Learning Outcome: After the completion of this paper, the students will be able to have
confidence in managing cost issues and also to keep a check on cost control and taking
managerial decisions.
Text Books Recommended
1. Cost Accounting-Arora MN A- Himalaya PublishingHouse
2. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. Prentice Hall of
India, New Delhi.

Suggested Reading:
1. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers,
Jalandhar.
2. Cost accounting, S.P. Gupta/ A Sharma- V.K. Global Publishing Pvt.Ltd.
3. Cost & Management Accounting I: Mitra, Oxford UniversityPress.
4. Cost & Management Accouning, TaxmannPublications
5. Colin Drury, Management and Cost Accounting, Cengage Learning
6. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., NewDelhi.
7. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New
Delhi.
8. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand & Co., New
Delhi.
9. Cost Accounts - Datar and Rajan, PearsonPublication

-------------------------------------------x------------------------------------------
 (Core-4)

CORPORATE LAWS

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial
Objectives: The objective of the course is to impart basic knowledge of the provisions of the
Companies Act, 2013 and the Depositories Act, 1996. Case studies involving issues in
corporate laws are required to be discussed.

Contents:

Unit – I: INTRODUCTION TO COMPANY

Meaning and Definition – Features –, High Lights of Companies Act 2013 - Body
Corporate ,Kinds of Companies ( Concept, Definition and Features) – One Person Company,
Private Company, Public Company, Company limited by Guarantee, Company limited by
Shares, Holding Company, Subsidiary Company, Government Company, Associate
Company, Small Company, Foreign Company, Listed Company, Dormantcompany
FORMATION OF A COMPANY
Steps in formation of a Company, Promotion Stage, Meaning of Promoter, Position of
Promoter & Functions of Promoter, Incorporation Stage – Meaning, Contents, Forms of
Memorandum of Association & Articles of Association and its alteration, Distinction
between Memorandum of Association and Articles of Association, Certificate of
Incorporation, Subscription Stage – Meaning & contents of Prospectus, Types, Mis-
statement in prospectus and its consequences.

Unit - II: COMPANY ADMINISTRATION

Director (Concept and Definition), DIN, Qualification, Disqualification, Appointment,
Position, Rights, Duties, Power, Resignation, Liabilities, Removal and Resignation of
director, Key Managerial Personnel ( Definition, Appointment and Qualifications) –
Managing Director, Whole time Directors, the Companies Secretary, Chief Financial Officer,
Resident Director, Independent Director, Women director.

Unit - III: SHARE CAPITAL & DEBENTURE

Share and Share Capital - Types and Definition, Allotment and Forfeiture, Calls on Shares,
ESOP, Buyback, Sweat Equity, Bonus, Right, Capital Reduction, Share Certificate, Demat
System, Transfer and Transmission, Redemption of Preference Shares, Debenture –
Definition, Types, Rules Regarding Issue of Debenture, Rules regarding Dividend and
distribution of dividend.

Unit - IV: CORPORATE MEETINGS:

Corporate Meetings - Shareholder and Board, Types of Meetings – Annual General
Meeting Extraordinary General meeting, Minutes of Proceedings of General Meeting,
Meeting of BOD and other meetings (Section 118), Requisite of Valid Meeting- Notice,
Agenda, Chairman, Quorum, Proxy, Resolutions, Minutes, Postal Ballot, E- voting, Video
Conferencing,

Learning Outcomes: Students would acquire knowledge about the legal framework and the
ways and means to deal with the legal aspect of different situations of corporate sector.
Text Books Recommended
1. Corporate Laws-Maheswari, Maheswari- Himalaya PublishingHouse
2. Corporate Law, Ashok Sharma, V.K. Global Publishing Pvt. Ltd., NewDelhi

Suggested Readings:
1. A Compendium of Companies Act 2013, along with Rules, by TaxmannPublications.
2. Corporate Law, Gupta,Garg,Dhingra, Kalyani Publication
3. Company Law: Roy & Das, Oxford UniversityPress.
4. Kumar, R., Legal Aspects of Business, CengageLearning
5. Corporate Law– S K Matta, Geetika Matta, Vrinda Publications (P)Ltd
6. Arora &Banshal, Corporate Law – Vikash Publication
7. Gogna, P.P.S – Company Law, S.Chand
8. MC KuchhalCorporate Laws, Shri Mahaveer Book Depot.(Publishers).
9. GK Kapoor& Sanjay Dhamija, Company Law, Bharat Law House.

---------------------------------------x-----------------------------------------
 (GE-2)
Macro & Indian Economy

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial
Objectives: The course aims at providing the student with knowledge of basic concepts of
the macro economics. The modern tools of macro-economic analysis are discussed and the
policy framework is elaborated, including the open economy.

Contents:

Unit: I Introduction to Macro Economics

Introduction: Meaning and definition of Microeconomics and macroeconomics, Difference

between Microeconomics and macroeconomics, macro-economic goals, components of
Macroeconomics, Economic Systems: Mixed economy, Socialism economy, Capitalism
economy and Islamic economy (only meaning and characteristics)

Unit: II National Income Accounting

Definition of National Income, Concepts of National Income, GDP and GNP, Methods of
Measuring National Income, Uses of National Income, Difficulties in calculating National
Income, Real Income, Per Capita Income and Growth Rate

Unit: III National Income Equilibrium

I Concepts of Equilibrium, Consumptions & Savings, Investment Theory, Government
Sector, Foreign Sector, Determination of Equilibrium, Multiplier Concept, Inflationary Gap
and Deflationary Gap, Summary of Two-, Three- and Four-sector Economies

Unit: IV Role of Government

Economic functions of Government, Types of Budget, Government Revenue, Government
Expenditure, Public Debt, and Government Policy
Macroeconomic Problems
Introduction, Business cycle, Unemployment, Inflation, Deflation, Depression, RBI and
monetary policy

Learning Outcomes: Students would be able to apply the modern tools of macro-economic
analysis so as to minimize the adverse impact of macro-economic factors on business.

Text Books Recommended

1. Macro & Indian Economy, M. Treheran, T Treheran, V.K. Global publishing Pvt.
Ltd., New Delhi
2. Ahuja H.L – Macro Economics –S.Chand

Suggested Readings
1. Mankiw, N. Gregory. Principles Macroeconomics.Cengage Learning
2. Macro and Indian economy, P.K. Dhar, Kalyani Publishers
3. Macro and Indian Economy-V K Puri- Himalaya PublishingHouse
4. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz, Macroeconomics.
Irwin/McGraw-Hill.
5. Vaish – Macro Economics – VikashPublication
6. Macroeconomics & Indian Economy: Bhattacharyya, Oxford UniversityPress.
 ETHICS AND VALUES
Unit-2
Title: - Values and Good Citizenship

Total no. of Periods-15 Full mark-25 Credit point -1

2.0 Aim of the Unit:

 Introducing the Salient features of Indian Constitution to students and to inculcate the sense of
patriotism in them
 Encouraging them to Volunteer for social work
 Instilling appropriate work ethics in them

Learning Objectives:
 Understanding Basic Values of Indian Constitution
 Inculcating Volunteerism for Social change
 Helping students to become good human being and citizen
Teaching Hours

2.1 Indian Constitution

Salient Values of Preamble: Sovereign, Socialist, Secular,
Democratic, Republic, Justice, Liberty, Equality and 1-2-3
Fraternity.

2.2 Patriotism
Patriotic Value and ingredients of nation building, Concept of
Good citizenship, Emotional connection with the 4-5-6-7
country, Duties of citizens and Qualities of good citizens

2.3 Volunteerism
Concept and facets of Volunteerism and Leadership, Building
a better society through Volunteerism, Blood Donation, Social 8-9-10-11
Work, Helping the Aged, Environmental Protection

2.4 Work Ethics

Punctuality, Cleanliness, Law abidingness, Rational Thinking
and Scientific Temper
12-13-14-15
 SEMESTER-III

End- Mid-
Paper Full Credit
Paper Subjects term term
Code Marks points
marks marks

CORE-
3.1 5 Corporate Accounting 100 80 20 6

CORE- Income-Tax Law and

3.2 6 Practice 100 80 20 6

CORE- Management Principles and

3.3 7 Application 100 80 20 6

3.4 GE-3 Business Statistics 100 80 20 6

3.5 SEC-1 Communicative English 100 80 20 4

AECC-
3.6 EV-II Ethics and values 25 25 00 1

Total 525 29
SEMESTERT-III

(Core-5)

CORPORATE ACCOUNTING

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial
Objectives: To help the students to acquire the conceptual knowledge of the corporate
accounting and to learn the techniques of preparing the financial statements.

Contents:

Unit – I

Meaning of Company; Maintenance of Books of Accounts; Statutory Books; Annual

Return Company – Issue of Shares – issue, forfeiture, reissue, issue other than cash
consideration and issue to the promoters; Pro-rata issue of shares. Issue of Right and Bonus
Share – Rules,

Accounting for debentures: Issue of debenture, Underwriting of shares and debentures:

Determination of Underwriters Liability – with marked, unmarked & firm underwriting;
Accounting of Employee Stock Option Plan – meaning; rules; Vesting Period; Exercise
Period, Accounting for ESOP and Accounting of ESPS.

Unit – II: Redemption of Preference shares & Debentures

Buy Back of Securities: meaning, rules and accounting.
Redemption of Preference Shares – Rules and Accounting (with and without Bonus
Shares) ; Redemption of Debenture – Important Provisions, Redemption of debenture
Accounting for Redemption: by conversion, by lot, by purchase in the open market (cum
and ex-interest), held as Investment and Use of Sinking Fund

Unit – III: Company’s Final Accounts

Introduction to Schedule III of Companies Act 2013; Treatment of Tax; transfer to reserve,
Dividend and applicable tax (out of current profit, out of past reserve); Preparation of
Statement of Profit & Loss and Balance Sheet. (tax on net profit without recognizing deferred
tax)

Valuation of Goodwill & Shares

Goodwill – valuation using different methods, i.e., Average Profit, Super Profit,
Capitalization and Annuity.
Shares – Valuation using different methods: Asset approach, Earnings approach, Dividend
Yield, Earnings-Price, Cum-div and Ex-div, Majority and Minority view and Fair Value

Unit – IV: Liquidation

Meaning of liquidation, modes of winding up, consequences of winding up, statement of

affairs, liquidator’s final statement of account, list ‘B’ contributories
Learning Outcomes: This paper can provide conceptual clarity about the techniques to
prepare financial statements of companies along with accounting treatment of various
situations viz. floating of shares, amalgamation and liquidation of companies.

Text Books Recommended

1. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, NewDelhi.
2. Maheshwari, S.N. and S. K. Maheshwari. Corporate Accounting. Vikas Publishing
House, NewDelhi.

Suggested Readings:
1. Sehgal, Ashok and Deepak Sehgal. Corporate Accounting. Taxman Publication, New
Delhi.
2. Corporate Accounting, R.K. Mittal? S. Ahuja- V .K. Global Pub. Pvt. Ltd, NewDelhi.
3. Corporate Accounting – Anil Kumar, Mariappa- Himalaya Publishing House
4. Tulsian, P.C, Corporate Accounting, S.Chand
5. Monga, J.R. Fudamentals of Corporate Accounting. Mayur Paper Backs, NewDelhi.
6. Gupta, Nirmal. Corporate Accounting. SahityaBhawan,Agra.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book
House
 (Core-6)

INCOME TAX LAW AND PRACTICE

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teachinghours–50hours+10hourstutorial
Objective: To provide basic knowledge and equip students with the application of principles
and provisions of Income Tax Act 1961.

Contents:
Unit I:

a) Basic Concepts and Definitions under IT Act: Assessee, Previous year,

Assessment year, Person, Income, Sources of income, Heads of income, Gross
total income, Total income, Maximum marginal rate of tax, Tax Evasion, Tax
avoidance and Tax planning
b) Residential Status and Incidence of Tax, Residential status of all persons except
company
c) Incomes which do not form part of Total Income Except section10AA.
d) Agricultural Income Definition, determination of agricultural and non-agricultural
Income, assessment of tax liability when there is both agricultural and non-
agricultural income

Unit II:

Heads of Income and Provisions governing Heads of Income

a) Income from Salary

b) Income from House property

Unit III: Heads of Income and Provisions governing Heads of Income

a) Profits and Gains of Business and Profession Special emphasis on sec. 32, 32AC,
32AD, 35, 35D, 36(i)(ib), (ii), (iii), (iv), (vii), 37, 37(2B), 40A(2), 40A(3), 43B,
(Excluding presumptive taxation)
b) CapitalGains
Meaning and types of capital assets, basic concept of transfer, cost of acquisition, cost
of improvement and indexation, computation of STCG and LTCG, exemptions u/s 54,
54B, 54EC and 54F, capital gain on transfer of bonus shares, right entitlement and
right shares, taxability of STCG and LTCG.
c) Income from Other Sources
Basis of charge excluding deemed dividend

Unit IV:

a) Income of other Persons included in Assessee’s Total Income Remuneration of

spouse, income from assets transferred to spouse and Son’s wife, income of minor.
b) Set off and Carry Forward of Losses
Mode of set off and carry forward, inter source and inter head set off, carry forward
and set off of losses u/s 71B, 72, 73, 74, 74A.
c) Deductions from Gross Total Income
Basic concepts, deductions u/s 80C, 80CCC, 80CCD, 80CCE, 80D, 80DD, 80DDB,
80E, 80G, 80GG, 80GGC, 80TTA, 80U
d) Rebate u/s 87A
Computation of Total Income and Tax Payable
a) Rate of tax applicable to individual assessee
b) Computation of tax liability of an individual
c) Provision for Filing of Return Date of filing of return, relevant forms of return,
different types of returns, return by whom to be signed, PAN,TAN
d) Assessment of Return Self assessment u/s140A, Summary assessment u/s 143(1),
Scrutiny assessment u/s 143(3) and Best judgement assessment u/s144.
e) Advance Tax Who is liable to pay, due dates and computation of advance tax
(excluding corporate assessees)
f) Interest & Fees Section 234A, 234B, 234C, 234F
g) TDS Provisions regarding TDS from salary, interest on securities, horse racing,
lottery.

Learning Outcomes: This paper would provide the understanding of various provisions of
Income Tax Act as well as equip the students to make practical applications of the provisions
for taxation purpose.

Text Books Recommended

1. Gour and Narang, Income tax: Law and practice, kalyani Publishers
2. Dr. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax,
3. Taxmann Publication Pvt. Ltd, New Delhi. Latestversion.

Suggested readings:
1. Income tax Law and practice, Makta Jain/ Rakesh Jain, V.K. Global Pub. Pvt. Ltd.,
NewDelhi
2. Income Tax Law and Pratcice-Saha, Dash- Himalaya Publishing House.
3. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, NewDelhi.
4. Lal, B.B. Income Tax Law and Practice. Konark Publications, NewDelhi.
 (Core-7)

MANAGEMENT PRINCIPLES &APPLICATIONS

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teachinghours–50hours+10hourstutorial
Objective:

The objective of the course is to provide the student with an understanding of basic
management concepts, principles and practices.

Unit-I: Introduction:

Management-definition, importance, functions, nature-as profession, science and art,

universality of management; levels of management; managerial tasks and skills

Different Schools of Thoughts: Classical School-contributions of Taylor and Henri Fayol;

Neo-classical school-Human Relations approach and Behavioural Science Approach; Modern
School; System approach and Contingency approach

Unit-II: Planning:

Concept, importance, steps, types, premises, barriers to effective planning and remedial
measures; strategic planning-concept forecasting –concept, techniques.

Organizing:

Concept, importance, principles, different organization models-line and staff; Functional;

Departmentation-need, basis, principles, Delegation of Authority-elements, steps barriers;
Centralization and Decentralization of Authority; Span of Management; concept and
determining factors

Unit-III: Directing and Staffing:

Directing: concepts, importance of directing, Leadership: Concept, importance, types,

leadership traits, Tannenbaum & Schmidt’s Model and Blake & Mouton’s Model.

Staffing: concepts, importance

Unit- IV: Motivation, Co-ordination and Control:

Motivation: Concept, importance, importance of need theory, and contributions of

McGregor, Maslow, Herzberg.

Coordination: concepts, importance, principles and implementation techniques.

Control: concepts, importance and tools of control.

Learning Outcomes: Students would be able to make use of different management principles
in the course of decision making in different forms of business organizations.
 Text Books Recommended
1. Pany Tushar K , Management Principles and Application, Kalyani
2. Prasad, L.M. Principles and Practice of Management, Sulatan Chand

Suggested Readings:
1. Sharma gupta , Management: Principles and application , Kalyani Publishers
2. R. K . Singhal, Management Principle and application, V.K. Global Pub. Pvt. Ltd, New
Delhi.
3. Management Principles and Applications-Jhunjhunwala J Mohanty- Himalaya
Publishing House
4. Principles of Management: Mitra, Oxford UniversityPress.
5. Griffin, R.W. – Management :Principles& Practices, CengageLearning
6. Gupta R.N - Principles & Practice of Management – S.Chand
7. A K Jha, Management Principles and Application - Vrinda Publications (P)Ltd.
8. Chandan J.S – Management Concepts of Strategy – VikashPublication
9. B.P. Singh and A.K.Singh, Essentials of Management, ExcelBooks
10. TN Chhabra, Management Concepts and Practice, DhanpatRai& Co. (Pvt. Ltd.), New
Delhi
11. Peter F Drucker, Practice of Management, Mercury Books,London

----------------------------------------------------------X------------------------------------------------------------
 (GE-3)
BUSINESS STATISTICS

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

Objective: The objective of this course is to familiarize students with the basic statistical
tools used for managerial decision-making.

Contents:

Unit I: Statistical Data and Descriptive Statistics (With the use of Excel and other statistical
software)

Nature and Classification of data: Univariate, Bivariate and multivariate data; time-series and
cross-sectional data
Measures of Central Tendency
a) Mathematical averages including arithmetic mean, geometric mean and harmonic
mean. Properties and applications.
b) Positional Averages
Mode and Median and other partition values including quartiles, deciles, and percentiles

Unit II:

Measures of Variation (With the use of Excel and other statistical software)

Absolute and relative, Range, quartile deviation, mean deviation, standard deviation, and
their coefficients, Properties of standard deviation/variance Skewness: Meaning,
Measurement using Karl Pearson and Bowley’s measures; Concept ofKurtosis

Unit III:

Simple Correlation and Regression Analysis (With the use of Excel and other latest
software)

Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and non-
linear, Correlation and Causation, Scatter diagram, Pearson’s co-efficient of correlation;
calculation and properties (proofs not required). Correlation and Probable error; Rank
Correlation

Regression Analysis: Principle of least squares and regression lines, Regression equations
and estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients; Standard Error of Estimate

Unit IV:

Index Numbers (With the use of Excel and other latest software)

Meaning and uses of index numbers: Construction of index numbers: fixed and chain base:
univariate and composite. Aggregative and average of relatives – simple and weighted

Tests of adequacy of index numbers, Base shifting, splicing and deflating. Problems in the
construction of index numbers

Construction of consumer price indices, important share price indices

Time Series Analysis (With the use of Excel and other latest software)

Components of time series, Additive and multiplicative models Trend analysis, Fitting of
trend line using principle of least squares – linear, second degree parabola and exponential,
Conversion of annual linear trend equation to quarterly/monthly basis and vice-versa;
Moving averages Seasonal variations- Calculation of Seasonal Indices using Simple
averages, Ratio-to-trend, and Ratio-to-moving averages methods. Uses of SeasonalIndices

Learning Outcomes: Students would be armed with the knowledge of using different
statistical tools very much required in the decision making process in any business as well as
business research.

Text Books Recommended

1. Gupta, S.P., and Archana Gupta. Statistical Methods. Sultan Chand and Sons, New
Delhi.
2. Business Statistics - Levine and Viswanathan, Pearson Publication

Suggested Readings:
1. Business statistics, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd, NewDelhi.
2. Patri and Patri, Business statistics , Kalyani Publishers NewDelhi.
3. Keller G, and Arora H, BSTAT, CengageLearning
4. Gupta, S.C. Fundamentals of Statistics. Himalaya PublishingHouse.
5. Business Statistics– S K Sahoo, P K Prusty, Vrinda Publications (P)Ltd
6. Microeconomics I and Statistics: Das & Sengupta, Oxford UniversityPress.
7. Sharma J K, Fundamentals of Business Statistics – VikashPublication
8. Vohra N. D., Business Statistics, McGrawHill.
 ETHICS AND VALUES

Unit-3
TITLE: - ISSUES OF DRUG, TOBACCO AND ALCOHOL ADDICTION

Full mark-25 Total no. of Periods-15 Credit point -1

3.0 Aims of the Unit:

 Creating awareness about health and Societal hazards of drugs, tobacco and alcohol addiction
 Sensitizing students about professional support system for treatment and rehabilitation

Learning Objectives:
 The students become aware of the grave danger of consuming alcohol, tobacco and
drugs
 Students would encourage their friends to remain away from tobacco ,alcohol, drugs and seek
professional help when needed
Teaching Hours
3.1 Extent of the Problem
Extent of Drug and Tobacco addiction and alcoholism in
India, Myths associated with them, Health hazards 1-2-3-4
associated with them and how they have become silent
killers
3.2 Socio-economic impact
Socio-economic impact of Drug and Tobacco addiction
and alcoholism: 5-6-7-8
Loss of physical and mental strength, Loss of
character, Loss of family ties and relationship, Loss of
earning and livelihood potentials, Loss of societal
respect and dignity etc.

3.3 Laws to Address this Problem

Silent features of social legislation such as NDPS Act, 1985
and COTPA Act, 2003, Mechanism and Government Schemes 9-10-11-12
for prevention, de-addiction and rehabilitation
3.4 Role of Stake - holders
Provision of Tobacco free campus and role of students, Role
of students in their family and immediate surroundings,
Role of NGOs and other agencies 13-14-15
 SEMESTER-IV

End- Mid-
Paper Full Credit
Paper Subjects term term
Code Marks points
marks marks

CORE-
4.1 8 GST-Indirect Taxes 100 80 20 6

60
CORE- Fundamentals of Data 25
4.2 9 Management 100 practical 15 6

CORE-
4.3 10 Management Accounting 100 80 20 6

4.4 GE-4 Principles of Marketing 100 80 20 6

Quantitative aptitude
4.5 SEC-2 and logical thinking 100 80 20 4

AECC-
4.6 EV-II Ethics and values 25 25 00 1

Total 525 29
SEMESTER-IV
(Core-8)

GST & INDIRECT TAX

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

OBJECTIVE:

The objective is to equip students with the principles and provisions of Goods and Services
Tax (GST), which is, implemented from 2017 under the notion of One Nation, One Tax and
One Market and to acquaint students with basic provisions of GST Law and basic working
knowledge.

Unit I- INTRODUCTION TO GOODS AND SERVICES TAX (GST)

Introduction to GST : Introduction, Constitutional provisions regarding Taxation In India,

Pre-GST Indirect Taxation Structure in India, What is GST, Need for GST in India,
Overview and Genesis of GST IN INDIA, GST objectives, Scope of GST, Salient features of
GST, GST and Centre-State Financial Relations, The Constitution (122nd Amendment) Bill,
Constitutional Amendments required for introduction of GST Indirect Taxes subsumed Post-
GST : Principles for subsuming taxes under Goods & Services Tax (GST) in India, Indirect
Taxes and Levies subsumed in GST, Events that have led to the introduction of GST, DUAL
GST : Benefits of Dual GST, Structure Of Dual Model of GST , Key Features of Dual
Model of GST, Benefits of implementing GST, CENTRAL GST – STATE / UNION
TERRITORY GST – INTEGRATED GST and GST Cess, Pre-GST Regime Vs.GST
Regime, Indirect Taxes

Unit II- GST ACTS: (Structure & Terminology)

Salient features of CGST Act, SGST Act (Odisha State), IGST Act, Meaning and Definition
of various terms used under GST

(Coverage- Provisions and Illustration)

PROCEDURE RELATING TO LEVY OF, COLLECTION AND EXEMPTION

FROM, TAX

PROCEDURE RELATING TO LEVY OF, COLLECTION AND EXEMPTION FROM,

TAX: (CGST & SGST)- Meaning and Scope of ‘Supply’ under GST Law, Taxable
Person, Time of supply, Place of supply and Value of supply. Computation of Taxable Value
and Tax Liability, Composition scheme; INPUT TAX CREDIT; PROCEDURE RELATING
TO LEVY, COLLECTION AND EXEMPTION OF IGST; PAYMENT OF TAX, TCS,
TDS; PRACTICALPROBLEMS.

(Coverage- Provisions and Illustration)

Unit III- REGISTRATION, RETURNS AND ASSESSEMENT

REGISTRATION - Persons liable for registration, Persons not liable for registration, Types:
Compulsory registration, Voluntary registration, Deemed registration - Procedure for
registration, Special provisions for Casual taxable persons and Non-resident taxable persons;
CLASSIFICATION OF GOODS & SERVICES- HSN, SAC; TAX INVOICE AND OTHER
SUCH INSTRUMENTS IN GST - Debit Note, Credit Note, Vouchers, Invoice; ACCOUNTS
AND RECORDS; RETURN- Process of Return Filing, Furnishing details of outward
supplies and inward supplies, First return, Claim of input tax credit, Matching reversal and
reclaim of input tax credit, Annual return and Final return; REFUND; OFFENCES AND
PENALTIES; ASSESSMENT; AUDIT; APPEALS ANDREVISION.

Unit IV- GST Council AND REGULATORY FRAMEWORK

GST COUNCIL: Structure, Powers and Functions. Provisions for amendments; ROLE OF
CBEC; Division of Administrative Powers; GST AND TECHNOLOGY- GST Network,
GST ECO SYSTEM, GSP, ASP; NATIONAL ANTI-PROFITEERING AUTHORITY IN
GST; COMPLIANCERATING.

Text Books Recommended

1. Swain AK & Agrawal – GST: Concepts and Applications, Himalayan Publishing
House.
2. GST Manual:Taxman’s Publication Ltd., NewDelhi.

Suggested Books:
1. GST and Indirect Taxes,Sanjeet Sharma, V.K. Global Pub. Pvt. Ltd, NewDelhi.
2. Mishra, Padhi and Bera – Text Books on GST & Practice, Vikash Publishing
House Pvt. Ltd. New Delhi
 (CORE-9)

FUNDAMENTALS OF DATA MANAGEMENT

Marks Distribution- Midterm: 15 marks, End term: 60 marks + 25 Practical, Total = 100
Teaching hours–50hours+10hours tutorial

Unit I: Word Processing

Working with word document- Editing text, Find and Replace text, Formatting, Spell
check, Autocorrect, Auto text; Bullets and numbering, Tabs, Paragraph Formatting, Indent,
Page Formatting, Header and footer, Macros, Drop cap; Tables: Inserting, Filling and
formatting a Table, Inserting Pictures and Video; Mail Merge- including linking with
Database, Printing documents. Creating Business Documents using the above facilities

Preparing Presentations
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts,
Symbols, Media; Design; Transition; Animation, Hyperlink and Slideshow. Creating Business
Presentations using above facilities

Unit II: Spreadsheet and its Business Applications

Managing worksheets- Formatting, Entering data, Editing, and Printing a worksheet;
handling operators in formula, Project involving multiple spreadsheets, Organizing Charts and
graphs, Pivot Table

Spreadsheet Functions: Mathematical [SUMIF, SQRT, SUBTOTAL, SUMPRODUCT

etc.], Statistical [AVERAGE, STDEV, VAR, CORRELATION, REGRESSION, etc.],
Financial [PMT, RATE, PV, FV, NPER, IRR, NPV, Data Table Etc.] Logical [AND, OR, IF
etc.], Date and Time, lookup and reference, Database and Text functions.

Creating Spreadsheet in the area of : Loan and Lease statement; Ratio Analysis; Payroll
Statements; Capital Budgeting; Depreciation Accounting; Graphical Representation of Data;
Frequency Distribution and its Statistical Parameters; Correlation and Regression

Unit III: Database Management System

Creation of Tables, Multiple Table Handling-Defining Relationship [Foreign Key],
Simple and Conditional Queries, Types of Queries [Update, Delete, Append], Forms, Reports,
Introduction to SQL through Basic Commands.

Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting,
managing the data records of Employees, Suppliers and Customers

Unit IV: Website Designing

Introduction to HTML; Tags and Attributes: Text Formatting, Fonts, Hypertext Links,
Tables, Images, Lists, Forms, Frames, Cascading Style Sheets.

Text Books Recommended

1. Coronel and Rob, Database Principles, Cengage Learning
2. Fundamentals of Data Management –Saha RG- Himalaya Publishing House
 Suggested Readings
1. Thareja, IT & Application,Oxford
2. Aurora, Computer Fundamentals,Vikash
3. Sinha & Sinha, Fundamentals of Computers, BPBPublications
4. Dhar, P., Fundamental of IT and Its Application in Business,APH

Practical Aspects:

 Preparation of Project report and business letters using Ms Excel and its various
features
 Preparing PPT using Ms PowerPoint for presentations
 Using Ms Excel for various data analysis, Graphical Representation of Data, and
pivot tables and their analysis
 Maintenance of accounting data records and its management by applying DBMS
 Practical application of various web designing tools
 (Core-10)

MANAGEMENT ACCOUNTING

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

Objective: To acquaint the students with basic concepts of management accounting, and
basic understanding of tools and techniques used for managerial decision making.

CONTENTS: `

Unit – I:

Management Accounting: Meaning, nature, scope, and importance of management

accounting; Role of management accounting; management accounting vs. financial
accounting; Role of management accounting in modern business; Tools and techniques of
management accounting.

Unit – II: Ratio Analysis & Cash flow statement

Ratio Analysis:

Meaning and utility of ratios; significance of Ratio analysis; Classification of Ratios –

Profitability ratios, Efficiency Ratios, Liquidity Ratios, Solvency Ratios; Advantages and
limitations of Ratio Analysis.

Cash flow Statements:

Cash Flow Statements: Meaning and utility of Cash flow statements; Preparation of Cash
flow statements – Indirect method; Limitations of Cash flow statements; Cash flow
statements vs. Funds flow statements. (Reference to Revised AS-3 and IndAS-7)

Unit – III:

Absorption & Marginal Costing: P/V Ratio, Break-even analysis, Margin of safety, angle
of incidence; Marginal and differential costing as a tool for decision making – make or buy,
change of product mix, exploring new markets, shut down decisions.

Unit – IV:

Budgeting & Standard Costing: Concept of budget and budgetary control; objectives,
merits and limitations of budgetary system; Master budget, Functional budget, Fixed and
Flexible budgets; Zero based budgeting. Standard Costing & Variance Analysis: Meaning of
standard cost and standard costing, Advantages and disadvantages of standard costing and
variance analysis: Material, Labour, &Overhead.

Learning Outcome: After the completion of this paper, the students will be able to have
confidence in managing cost issues and also to keep a check on cost control and taking
managerial decisions.
Text Books Recommended
1. Management Accounting, S swain/ S.P. Gupta/ A Sharma, V.K. Global Pub. Pvt.Ltd.,
2. Horngreen, Charles T., Gary L. Sundem. Introduction to ManagementAccounting.
3. Prentice Hall.

Suggested Reading:
1. Jain & Narang, Management Accounting, Kalyani Publications
2. Management Accounting-M Wilson- Cost Accounting-Jena B,Bal S and Das A-
Himalaya PublishingHouse
3. Narasimhan M.S. , Management Accounting, CengageLearning
4. Cost & Management Accouning, TaxmannPublications
5. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House,
NewDelhi.
6. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri
Mahabir Book Depot, NewDelhi.
7. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand & Co.,
NewDelhi.
8. Khan, M.Y. and P.K. Jain. Management Accounting. Tata McGraw Hill,Publishing
 (GE-4)
Principles of Marketing

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

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

Contents:

Unit I: Introduction:

Nature, scope and importance of marketing; Selling vs Marketing; Marketing mix, Marketing
environment: concept, importance, and components (Economic, Demographic,
Technological, Natural, Socio-Cultural and Legal).

Consumer Behaviour and Market segmentation:

Consumer Behaviour: Nature and Importance, Factors influencing consumer buying

behaviour. Market segmentation: concept, importance and bases; Product differentiation vs.
market segmentation.

Unit II: Product:

Concept and importance, Product classifications; Concept of product mix; Branding,

packaging and labeling; Product life-cycle; New Product Development Process

Unit III: Pricing, Distribution Channels and Physical Distribution

Pricing: Significance, Factors affecting price of a product, Pricing policies and strategies,
Distribution Channels and Physical Distribution: Channels of distribution - meaning and
importance; Types of distribution channels; Factors affecting choice of distribution channel

Unit IV: Promotion and Recent developments in marketing:

Promotion: Nature and importance of promotion; Communication process; Types of

promotion: advertising, personal selling, public relations & sales promotion, and their
distinctive characteristics. Recent developments in marketing: Social Marketing, online
marketing, direct marketing, services marketing, green marketing, Rural marketing;
Consumerism

Learning outcome: After the completion of this paper, the students will able to identify
marketing components and fit them in the value chain along with the various marketing
strategies.
Text Books Recommended
1. Marketing Principles and Management-Sherleker and Pany-- Himalaya Publishing
House
2. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and AhsanUlHaque. Principlesof
Marketing. 13thedition. PearsonEducation.

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

Unit-4
TITLE: - ETHICAL VALUES FOR STUDENT LIFE

Total no. of Periods-15 Full mark-25 Credit point -1

4.0 Aims of the Unit:

 To familiarize the students with core values of Academics and Goals of Education
 To create an awareness about Unethical practices in the academics

Learning Objectives:
• The students will learn to behave ethically in the campus
 Exhibit respectful treatment to others in an organizational context
 Contribute to develop a positive social environment through active participation and cooperation with
others

Teaching Hours
4.1 Meaning and Objective of Education:
Knowledge is power and quest for knowledge is the real
meaning of education, not quest for Degree and 1-2-3
qualifications; Real education builds character: Difference
between Academic Qualification and Ability, Academic failure
could be failure within the classroom, but not outside
(i.e.Failed in exam, passed in life!)

4.2 Challenges for Ethical Practices in Institutions of

Higher Education:
Ragging, Suicide and Need for Educational Counseling, 4-5-6-7
Violence vs. Peaceful Protest, Conflict resolution, Plagiarism
and Violation of Intellectual property Rights, Cheating in
Examination and other Fraudulent Practices

4.3 Inter personal Relation and Community Life in HEI:

Green Preacher and conservation of Energy, Community Life
in Campus including Hostels, Local Common area, Inter 8-9-10-11
personal relations (Students-Teacher, Students Student and
Man Woman, Positive Friendship).

4.4 Ethical Leadership in Academic Institution:

Concept and Traits of Leadership to provide solution,
everyone has Leadership Role (not limited to position),
Concept of Ethical leadership, Scope of Leadership in college 12-13-14-15
and Universities for Students, Teachers and Administrators,
Importance of co-curricular and extra - curricular activities.
 SEMESTER-V

Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks

Computerised Accounting 60
CORE- & E-filling 25
5.1 11 of Tax Returns 100 practical 15 6

CORE- Fundamentals of Financial

5.2 12 Management 100 80 20 6

Financial Markets ,
5.3 DSE-1 Institutions & services 100 80 20 6

Financial Statements
5.4 DSE-2 Analysis and Reporting 100 80 20 6

AECC-
5.5 EV-II Ethics and values 25 25 00 1

Total 425 25
SEMESTER-V

(Core-11)

COMPUTERIZED ACCOUNTING & E-FILING OF TAX RETURNS

Marks Distribution- Midterm: 15 marks, End term: 60 marks + 25 Practical, Total = 100
Teaching hours–50hours+10hours tutorial

Unit – I: Computerized Accounting Package: Using Generic Software

a. Company creation, ledger creation, order processing, accounting voucher, inventory

voucher, memorandum voucher, invoicing, multiple godown handling, Transfer of materials
across go downs, Bank Reconciliation
b. Cost Centre, Cost Category, Bill of Material (BoM), Budget and Controls
c. Payroll Accounting
d. TDS, GST
e. Back up & Restore, Export and Import data

Unit II: Designing Computerized Accounting System

(a) Introduction to DBMS Package – Table, Query, Form and Report

(b) Designing Computerized Accounting System using DBMS Package
Creating a voucher entry Form, Preparing ledgers, trial balance, profit & loss a/c, and
Balance Sheet with Form wizard and Report
(c) Designing Payroll System for Accounting using Form, Query, and Report
Unit-III: E-filing of Tax return

(a) Preparation and submission online form 10E [Relief u/s 89(1)] (a) Preparation and
submission of the Income Tax Return (ITR) offline/online for individual
Taxpayer [e-filing without using DSC and with using DSC, EVC]
(b) View form 26AS, Upload return, View e-file returns, e-verification
(c) Use of e-tax calculator (including interest calculation u/s 234A, 234B, 234C)
(d) E-Pay tax (Challan No./ITNS 280, ITNS 281)
(e) Preparation and submission online form 10E[Relief u/s89(1)]

Text Books Recommended

1. Software: Singhania, V.K., E-Filing of Income Tax Returns and Computations of Tax,
Taxmann

2. Book of Computerized Accoounting and E Filling of Tax Returns- Mohanty R, Dash

ALN- Cost Accounting-Jena B, Bal S and Das A- Himalaya Publishing House
Suggested Readings

1. Software: “Excel Utility”, incometaxindiaefiling.gov.in

Practical Aspects:

 Creation of company and ledger accounts, voucher entries, payroll accounting,

& data management in accounting software packages including TDS and GST
 Use of DBMS Package for various accounting database, designing of Payroll and
report generation

 Preparation and submission of online Income Tax Returns, E-payment of tax, E-

verification of returns, and viewing of26AS
 (Core-12)

FUNDAMENTALS OF FINANCIAL MANAGEMENT

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

Objective: To familiarize the students with the principles and practices of financial
management.

Contents:

Unit – I: Introduction& Basic Concepts

Important functions of Financial Management, Objectives of the firm: Profit maximization

vs. Value maximization, Role of Chief Financial Officer. Financial environment in which a
firm has to operate, Time Value of Money: concept and reasons, Compounding and
Discounting techniques, Concepts of Annuity and Perpetuity. Risk-return relationship
(concepts only)

Unit – II: Sources of Finance and Cost of Capital/ Financing Decisions

Different sources of finance; long term and short term sources, Cost of capital: concept,
relevance of cost of capital, Implicit and Explicit cost, specific costs (its computation) and
weighted average cost (its computation) , rationale of after tax weighted average cost of
capital, marginal cost of capital (its computation).

Unit – III: Capital Expenditure Decisions / Long term Financial Decisions & Dividend
Decisions

Capital Expenditure Decisions / Long term Financial Decisions

Objectives of Capital Budgeting Process, Concept of Cash flow, Methods of long term
investment decisions - Discounted Payback Period, Net Present Value, Profitability Index,
Average Rate of Return / Accounting Rate of Return, Internal Rate of Return (Including
relative merits and demerits of each of the methods)

Dividend Decisions

Meaning, Nature and Types of Dividend, concept of pay-out ratio, retention ratio Decisions
and growth, Dividend policies and formulating a dividend policy, Dividend Theories:
Walter’s Model, Gordon’s Model

Unit – IV: Working Capital Management/ Liquidity Management

Meaning and various concepts of Working Capital, Management of Working Capital and
Issues in Working Capital, Estimating Working Capital Needs; Operating or Working
Capital Cycle, Policies relating to Current Assets – Conservative, Aggressive and Balance,
Various sources of finance to meet working capital requirements.

Learning Outcome: After the completion of this paper, students will be able to understand
finance in a better way along with giving them insight to practical management of long and
short finance for real business houses.
Text Books Recommended
1. Rostogi, Fundamentals of Financial Management, Taxmann Publications
2. Fundamental of Financial Management, Sharma, Gupta, Kalyani Publishers, New
Delhi.

Suggested Readings
1. Fundamentals of Financial Management, Vandana Dangi, V.K. Global Pvt. Ltd., New
Delhi
2. Parasuraman – Financial Management : A Step by Step Approach, Cengage Learning
3. Pandey, I.M. Financial Management. Vikas Publications.
4. Financial Management, Himalaya Publishing House
5. BhallaV.K – Financial Management –S.Chand
6. Horne, J.C. Van and Wackowich. Fundamentals of Financial Management. 9 thed. New
Delhi Prentice Hall of India.
 DSE – 1
FINANCIAL MARKETS, INSTITUTIONS, & SERVICES
Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100
Teaching hours–50hours+10hours tutorial

Objectives: To enable the students to understand the financial institutions operating in India
and services provided by them.
Unit-I
Basic Theoretical Framework: The financial system and its technology; The factors
affecting the stability of the financial system; Development finance vs. universal banking;
Financial intermediaries and Financial Innovation; RBI-Central Banking.

Unit-II: Financial Institutions & Non-Banking Financial Institutions

Financial Institutions:
A brief historical perspective. An update on the performance of IDBI, ICICI, IFCI and SFCs,
LIC &GIC, Banking Institutions: Commercial banks - the public and the private sectors -
structure and comparative performance, problems of competition; interest rates, spreads, and
NPAs. Bank capital - adequacy norms and capital market support.

Non-banking financial institutions:

Evolution, control by RBI and SEBI. A perspective on future role, Unit Trust of India and
Mutual Funds, Reserve bank of India Framework for/Regulation of Bank Credit .
Commercial paper: Features and advantages, Framework of Indian CP Market, effective cost/
interest yield.
Unit-III
Financial services: Asset/fund based Financial services - lease finance, consumer credit and
hire purchase finance, factoring definition, functions, advantages, evaluation and forfeiting,
bills discounting, housing finance, venture capital financing. Fee-based / Advisory services:
Stock broking, credit rating.

Unit-IV
Operations: Financial Assets/ Instruments Rights issues, issue of Debentures, issue of Equity
shares - pre-issue activity, post-issue activities. The regulatory framework: SEBI and
Regulation of Primary and Secondary Markets, Company Law provisions.
Learning Outcome: After completion of this paper, the students will be able to understand
the role and benefits of financial institution and services.

Text Books Recommended

1. Financial Markets, Institutions & Services-Gordon, Natrajan-Himalaya Publishing
House
2. Pathak: Indian Financial Systems Pearson Education
Suggested Readings
1. Financial Market and Int. , A. goyal and M. Goyal, V.K. Global Pvt. Ltd., NewDelhi
2. Financial Markets , Institutions and Services, Kaur, Talwar, KAlyani Publishers, New
Delhi.
3. BHATTACHARYYA INDIAN FINANCIAL SYSTEM 2e, Oxford University
Press.
4. M.Y.Khan, Financial Services, Tata McGraw-Hill, New Delhi,2004.
5. H.R Machiraju, Indian Financial Systems, Vikas Publishing House Pvt.Ltd.2002.
6. Madura, J., Financial Institutions and Markets; Sharma R. and Mehta K. Financial
Services, CengageLearning

DSE – 1Dr. P. Periasamy: Principles and Practice of Insurance, Himalaya

Publishing House, Delhi.
1. Mishra S. Banking Law and Practice – SChand
2. Prasad – Banking Insurance – Vikash Publication
3. Inderjit Singh, RakeshKatyal& Sanjay Arora: Insurance Principles and Practices,
Kalyani Publishers, Chennai.
4. Sheldon H.P :Practice and Law ofBanking.
5. Bedi. H.L :Theory and Practice ofBanking.
6. Maheshwari. S.N. :Banking Law andPractice.
7. Shekar. K.C :Banking Theory Law and Practice.
8. Pannandikar&Mithami': Banking inIndia.
9. Radhaswamy&Vasudevan: Text Book of Banking.
10. Varshaney: Banking Law andPractice.
11. G. Krishnaswamy : Principles & Practice of LifeInsurance
12. Kothari &Bahl : Principles and Pratices ofInsurance.
 DSE – 2
FINANCIAL STATEMENT ANALYSIS & REPORTING
Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100
Teaching hours–50hours+10hours tutorial
Objectives: To enable the students to understand the basic knowledge about the financial
statement analysis and reporting for economic decision making.

Unit-I
Introduction Concepts of financial statements – Nature of financial statements – Objectives
of financial statements – Different types of financial statements: income statement, balance
sheet, statement of retained earnings, fund flow statement, cash flow statement, Notes to
Accounts – Limitations of financial statements.

Unit-II
Analysis & Interpretation of Financial Statements: Traditional Approaches Vs. Modern
Approaches to financial statement analysis – Classification of financial statement analysis:
based on modus operandi and based on materials used – Techniques of financial statement
analysis: Comparative Statements, Common-size Statements, Trend Ratios and Ratio
Analysis – Problems encountered in financial statement analysis.

Unit-III: Ratio Analysis

Ratio Analysis:
Classification of ratios – Ratio formation – Ratio interpretation – Practical methods of ratio
analysis: Time Series (intra firm) Analysis, Cross Sectional (inter firm) Analysis, Residual
Analysis and Multivariate Analysis.
Multivariate Ratio Analysis:
Concept, objectives, uses and limitations – Univariate analysis Vs. Multivariate ratio analysis
– Application of statistical tools in financial statement analysis.

Unit-IV
Corporate Reporting: Cash Flow statement Analysis (AS 3) and Statutory and Non
Statutory Reports, Integrated Reporting and Sustainability Reporting

Learning Outcome: After the completion of this paper, the students will be able to prepare
the end result of a business houses by preparation through financial statement analysis and
reporting.

Text Books Recommended

1. Financial Statement Analysis and Reporting, S Swain/ B. Mishra, V.K. Global
Pvt. Ltd., New Delhi.
2. Financial Statement Analysis and Reporting-Prashanth Athma-Himalaya
Publishing House

Suggested Readings:
1. Financial Statement Analysis and Reporting. Gupta, Mehra KalyaniPublishers.
2. Narasimhan, M.S. : Financial Statement and Analysis, CengageLearning
3. Foster, G.: Financial Statement Analysis, Englewood Cliffs, NJ, PrenticeHall.
4. Sahaf M.A – Management Accounting – Principles & Practice – VikashPublication
5. Maheswari, S.N.: Management Accounting & Financial Control, New Delhi, Sultan
Chand.
6. Foulke, R.A.: Practical Financial Statement Analysis, New York, McGraw-Hill.
7. Hendriksen, E.S.: Accounting Theory, New Delhi, Khosla PublishingHouse.
8. Porwal, L.S.: Accounting Theory – An Introduction, New Delhi,Tata-McGraw-Hill
 ETHICS AND VALUES
Unit-5
TITLE: -VULNERABLE SECTIONS OF SOCIETY: UNDERSTANDING THEIR ISSUES

Total no. of Periods-15 Full mark-25 Credit point -1

5.0 Aims of the Unit:

To create an awareness amongst students about the need for ensuring dignity and equality for the
vulnerable sections of the society.

Learning Objectives:
 Students would be able to appreciate values and ethics relating to vulnerable sections of the
society.
 Students would learn to practice equality, diversity and social justice.
 Students would become more empathetic and compassionate towards vulnerable sections of the
society.

Teaching Hours
5.1 Issues Relating to Children:
Nutrition and health, Child Exploitation: Child labour,
trafficking, Sexual exploitation 1-2-3-4

5.2 Issues Relating to Elderly Persons:

Abuse of Elders, Financial Insecurity, Loneliness and Social
Insecurity, Health Care Issues, Needs for a Happy and 5-6-7-8
Dignified Ageing

5.3 Issues Relating to Persons with disability:

Rights of PWD, affirmative action, Prevention of
discrimination, providing equal opportunity, various 9-10-11-12
scheme for empowering PWD and social justice for
PWD

5.4 Issues Relating to Third Gender:

Understanding the Third Gender, Social justice for
them, Removal of discrimination, Affirmative action and
Acceptance of diversity of gender. 13-14-15
SEMESTER-VI

Mid-
Paper Full End-term Credit
Paper Subjects term
Code Marks marks points
marks

CORE- Auditing and Corporate

6.1 13 Governance 100 80 20 6
CORE-
6.2 14 Business Mathematics 100 80 20 6

Fundamentals of
6.3 DSE-3 Corporate Tax Planning 100 80 20 6

50
Business Research Methods 30-project
6.4 DSE-4 and Project work 100 20-viva 6

AECC-
6.5 EV-II Ethics and values 25 25 00 1

Total 425 25
SEMESTER-VI
(Core-13)

AUDITING AND CORPORATE GOVERNANCE

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial

Objective: To provide knowledge of auditing principles, procedures and techniques in

accordance with current legal requirements and professional standards and to give an
overview of the principles of Corporate Governance and Corporate Social Responsibility

Unit-I
Auditing: Introduction, Meaning, Objects, Basic Principles and Techniques; Classification of
Audit, Audit Planning, Internal Control – Internal Check and Internal Audit; Audit Procedure
– Vouching and verification of Assets & Liabilities

Unit-II
Audit of Limited Companies:

Company Auditor- Qualifications and disqualifications, Appointment, Rotation, Removal,

Remuneration, Rights and Duties Auditor’s Report-Contents and Types. Liabilities of Statutory
Auditors under the Companies Act 2013

Special Areas of Audit:

Special features of Cost audit, Tax audit, and Management audit; Recent Trends in Auditing:
Basic considerations of audit in EDP Environment; Standard on Auditing (SA); Relevant
Case Studies/Problems;

Unit-III
Corporate Governance: Conceptual framework of Corporate Governance, Corporate
Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance
Problems Noticed in various Corporate Failures. Codes & Standards on Corporate
Governance

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

Learning Outcome: At the end of the paper student will have detail knowledge about
principles and techniques of audit in accordance with current legal requirement and as per the
guidelines of different statutory authorities.

Text Books Recommended

1. Gupta, Kamal and Ashok Arora. Fundamentals of Auditing. Tata Mc-Graw Hill
Publishing Co. Ltd., NewDelhi.
2. Auditing and corporate governance, Pradeep kumar , Klayani Publishers , NewDelhi.
Suggested Readings:
1. Auditing and corporate governance, A. Sharma, V.K. Global Pvt. Ltd.,NewDelhi
2. SATHEESHKUMAR Corporate Governance, Oxford UniversityPress.
3. Shikha, N. and Sharma, G. Corporate Governance in India : Principles and
Policies, CENGAGELearning
4. Jha, Aruna. Auditing.Taxmann.
5. Tandon, B. N., S. Sudharsanam and S. Sundharabahu. A Handbook of Practical
Auditing. S. Chand and Co. Ltd., NewDelhi.
6. Ghatalia, S.V. Practical Auditing. Allied Publishers Private Ltd., NewDelhi.
7. Singh, A. K. and Gupta Lovleen. Auditing Theory and Practice. Galgotia
PublishingCompany.
8. Alvin Arens and James Loebbecke, Auditing: an IntegratedApproach
9. MC KuchhalCorporate Laws, Shri Mahaveer Book Depot. (Publishers). (Relevant
Chapters)
10. Khanka – Business Ethics & Corporate Governance – VikashPublication
11. Auditing Principles and Techniques- S. K. Basu, PearsonPublication
 (Core-14)
BUSINESS MATHEMATICS
Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100
Teaching hours–50hours+10hours tutorial
Objective: The objective of this course is to familiarize the students with the basic
mathematical tools with emphasis on applications to business and economic situations.

Contents:

Unit I :-Matrices and Determinant

Algebra of matrices., Inverse of a matrix, Matrix Operation – Business Application Solution

of system of linear equations (having unique solution and involving not more than three
variables) using matrix inversion Method and Cremer’s Rule.

Unit II Calculus

Calculus I

Mathematical functions and their types- linear, quadratic, polynomial, exponential,

logarithmic and logistic function. Concepts of limit and continuity of a function, Concept and
rules of differentiation, Maxima and Minima involving second or higher order derivatives

Calculus II

Integration: Standard forms. Methods of integration – by substitution, by parts and by use of

partial fractions, definite integration, Finding areas in simple cases, Application of Integration
to marginal analysis. Consumer’s and Producer’s Surplus, Rate of Sales and the Learning
Curve.

Unit III Mathematics of Finance

Compounding and discounting of a sum using different types of rates. Types of annuities, like
ordinary, due, deferred, continuous, perpetual, and their future and present values using
different types of rates of interest. Depreciation of Assets (General annuities to be excluded)

Unit IV Linear Programming (Use of Excel spreadsheet & Other mathematical

software)

Formulation of linear programming problems (LPP): Graphical solution to LPPs. Cases of

unique and multiple optimal solutions, Unbounded solutions and infeasibility, Solution to
LPPs using Simplex method – maximization and minimization cases, PERT and CPM
(simple Problem)

Learning Outcome: After reading this subject the students will be able to understand basic
concepts in the areas of business calculus and financial mathematics and to connect acquired
knowledge with practical problems in economic practice.

Text Books Recommended

1. Business Mathematics, Patri and Patri, Kalyani Publishers, NewDelhi
2. Business Mathematics - S K Sahoo, Vrinda Publications (P)Ltd.
Suggested Readings:
1. Arora P.N. Business Mathematics – S.Chand
2. Business Mathematics, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd., Newdelhi.
3. GHOSH&SINHA BUSINESS MATHEMATICS & STATISTICS, Oxford university
press.
4. Francis, J. Business Statistics, Cengage Learning
5. Anthony, M. and N. Biggs. Mathematics for Economics and Finance. Cambridge
University Press.
6. Arora S.R & Gupta K. – Business Mathematics – Taxmann Publication
7. Ayres, Frank Jr. Theory and Problems of Mathematics of Finance. Schaum’s Outlines
Series. McGraw Hill PublishingCo.
8. Mizrahi and John Sullivan. Mathematics for Business and Social Sciences. Wiley and
Sons.
9. Zamirudeen&Bhambri – Business Statistics – Vikash Publication
10. Wikes, F.M. Mathematics for Business, Finance and Economics. Thomson Learning.
11. Prasad, Bindra and P.K. Mittal. Fundamentals of Business Mathematics. Har-Anand
Publications.
12. Thukral, J.K. Mathematics for Business Studies. MayurPublications.
13. Soni, R.S. Business Mathematics. Pitambar PublishingHouse.
14. Singh J. K. Business Mathematics. Himalaya PublishingHous
 DSE – 3
FUNDAMENTALS OF CORPORATE TAX PLANNING

Marks Distribution- Midterm: 20 marks, End term: 80 marks, Total = 100

Teaching hours–50hours+10hours tutorial
Objective: To provide a conceptual idea about the various provisions of tax planning related
to corporate sector.
Contents
Unit-I:

Corporate Tax in India–Concept of Tax planning, Tax management, Tax avoidance, Tax
evasion, Assessment year and Financial Year

Residential status of corporate and its incidence of tax, Minimum Alternate Tax, Calculation
of Tax Liability.

Unit-II:

Carry forward and set-off of losses and unabsorbed depreciation (headwise)

Unit-III:

Tax Planning with reference to Depreciation, Capital Gain and Scientific Research

Unit-IV:

Corporate Tax returns–Assessment, Return Filing, Penal provision, Double taxation Relief

Learning outcome: After completion of this paper, students will be able to help tax
consultants in tax planning, assessment and filing income tax returns of corporate sector,
thereby they can get themselves self-employed.

Text Books Recommended

1. Bhagabati Prasad, Direct Tax Laws &Practices
2. Corporate Tax Planning, V.K. GlobalPublications
Suggested Readings
1. Singhania V.K. Direct Taxes: Law & Practices, TaxmannPublication.
2. Corporate Tax Planning, KalyaniPublishers
 DSE-4
BUSINESS RESEARCH METHODS AND PROJECT WORK
Marks Distribution-End term: 100 marks (50 wirtten+30 Project+20 Viva), Total = 100
Teaching hours–50hours+10hours tutorial

Objective: This course aims at providing the general understanding of business

research and the methods of business research. The course will impart learning
about how to collect, analyze, present and interpret data.

Section A: Business Research Methods

50 Marks Unit-I

Introduction: Meaning of research; Scope of Business Research; Purpose of

Research – Exploration, Description, Explanation; Unit of Analysis – Individual,
Organization, Groups, and Data Series; Conception, Construct, Attributes,
Variables, and Hypotheses.

Unit-II

Research Process: An Overview; Problem Identification and Definition;

Selection of Basic Research Methods- Field Study, Laboratory Study, Survey
Method, Observational Method Existing Data Based Research, Longitudinal
Studies, Panel Studies

Unit-III

Measurement: Definition; Designing and writing items; Uni-dimensional and

Multi- dimensional scales; Measurement Scales- Nominal, Ordinal, Interval,
Ratio; Ratings and Ranking Scale, Thurst one, Likert and Semantic Differential
scaling, Paired Comparison; Sampling –Steps, Types, Sample Size Decision;
Secondary data sources
Hypothesis Testing: Tests concerning means and proportions; ANOVA, Chi-
square test and other Non-parametric tests; testing the assumptions of Classical
Normal Linear Regression.

Section B – Project Report Marks (30 + 20)

Unit-IV Report Preparation: Meaning, types and layout of research report; Steps
in report writing; Citations, Bibliography and Annexure in report; JEL
Classification

Note:
1. There shall be a written examination of 50% Marks on the basis of Unit I to III.
2. The student will write a project report under the supervision of a faculty
member assigned by the college/institution based on field work. The Project
Report carries 50% Marks and will be evaluated by University appointed
examiners.
Learning Outcome: After completion of this paper, the students will be able to
assess and apply a range of research method on a practical project.

Text Books Recommended

1. Mishra Business Research Methods , Oxford University Press.
2. Business Research Methods and Project work, Priyaranjan Dash,Vrinda
Publications(P) Ltd

Suggested Readings:
1. Business Research methods, S.C. Agarwal, V.K. Global Pub. Pvt. Ltd., NewDelhi.
2. Upagade& Shende – Research Methodology – S. Chand
3. A.K.P.C. Swain, Business Research methods and Project work, Kalyani
Publishers, NewDelhi
4. Dangi, H.K. Business Research methods, CengageLearning
5. Chawla Deepak – Research Methodology – VikashPublication
 ETHICS AND VALUES
Unit-6
TITLE: - ENVIRONMENTAL & TECHNO ETHICS

Full mark-25 Total no. of Periods-15 Credit point - 1

Aims of the Unit:

 To develop awareness and sensitize students about the importance of environment for a
sustainable earth and to bring Green Technology into action
 To focus their attention towards cleanliness, preservation of biodiversity and practice of
conservation of natural resources
 To make them understand the judicious use of modern technology strictly on need basis
 To use science and technology for preservation of environment and its sustainable development
but not for destruction.

Learning Objectives:
 Develop an understanding of environmental ethics and work towards sustainable
development
 Commitment to Green Technology for sustainable future
 Understand ethical issues relating to use of digital medium
Teaching Hours
6.1 Environmental Ethics:
Types of Ecological Values, Environmental Values &
Valuing Nature, Equitable use of Resources, Role of 1-2-3
Individual in the conservation of resources for future
generation, Bio-Ethics-Genetic manipulation in plants and
animals for benefit of society and cruelty against animal.

6.2 Promotion of Green Technology:

Goal of Green Technology: Reduce recycling, Renew
(removal of chemicals), Refuse and Responsibility. 4-5-6-7
Green Technology in relation to: -Energy and Construction.
6.3 Ethics and Technology with reference to Science,
gadget, machine etc. and Interaction with each
other; 8- 9-10-11
Agricultural, Industrial, Digital, Globalized Age etc

6.4 Judicious Use of Technology:

Judicious use of Mobile Phones, Electrical machines,
Plastics, Television, Computers and their harmful effects
Ethics and Use of Digital Technology: Cyber ethics- Crimes 12-13-14-15
and Ethical hacking,
Ethics of social media: WhatsApp, Facebook, Twitter and
others.