FINANCIAL LITERACY

Semester: IV
Year: Second
Course Title: Financial Literacy & Inclusion
|Course Code: B.VOC. -04
be able to:
Course Outcome (COs): Upon completion of this course student will
1. Understand the basic terms related to Money laundering
2. Understanding about the Prevention of Money Laundering Act.
3. Understand about the IRDA

Credits:3
Max.Marks:75+25
Total No. of Lectures:45
No. of
Module Topics
Lecture
What is Money laundering? Prevention of Money Laundering Act (PMLA), 7
I
2002 RBl guidelines. Introduction to Anti Money Laundering.
Know Your Customer, Customer identification procedure, KYC and Risk
Profile of the Customer, Covered/Exempted product under the preview of AML
requirement
Sources of fund. Definition of Agent, IRDA Regulation 2000, Role of an agent,
II Code of Ethics, Compliance.
Sources of fund. Definition of Agent, IRDA Regulation 2000, Role of an agent
8
Code of Ethics, Compliance
Responsibilities of Associates and Advisors, Protection of company assets,
Reporting to illegal and unethical behaviour
Regulatory Requirement, Risk Tolerance and Client Behaviour, Personal
V financial Statements
Suggested Readings
I-Introduction to Financial Planning (4th Edition 2017)
I|-Indian Institute of Banking 27 & Finance. Sinha, Madhu.
II- Financial Planning: A Ready Reckoner July 2017, McGraw Hill.

Note-Latest edition of the text books should be used.

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, and Group Discussions. This will instillin student asense of
decision making and practical learning.
 Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: BC-403 (B) Course Title: Fundamentals of Marketing
Course outcomes:
The objective of this course is to provide basic knowledge of concepts, principles, tools and techniques of
marketing.
Credits: 6 |Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:36
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Introduction: Nature, scope and importance of marketing; Evolution of marketing concepts:
I Marketing mix; Marketing environment. Micro and Macro environmental factors. 10

Consumer Behaviour- An Overview: Consumer buying process; Factors influencing 10

consumer buying decisions.
Market Selection: Market segmentation - concept, importance and bases; Target market
III selection; Positioning concept, importance and bases; Product differentiation vs. market 12
segmentation.
IV Product: Meaning and importance. Product classifications; Concept of product mix:
Branding, packaging and labelling; After-sales services; Product life-cycle; New Product 8
Development.
Pricing: Significance; Factors affecting price of a product; Major pricing methods; Pricing
V policies and strategies.
Promotion: Nature and importance of promotion; Promotion Tools: advertising, personal
VI selling, public relations; sales promotion and publicity - concept and their distinctive
characteristics; Promotion mix; Factors 13
affecting promotion mix decisions; and Integrated Marketing Communication Approach.
Distribution: Channels of distribution - meaning and importance; Types of distribution
VII channels; Wholesaling and retailing; Factors affecting choice of distribution channel: 10
Distribution Logistics; Meaning, importance and decisions.
Retailing: Types of retailing store based and non- store based retailing, chain stores
VII specialty stores, supermarkets, retail vending machines, mail order houses, retail 10
cooperatives; Management of retailing operations: an overview; Retailing in India: changing
scenario,
Recent developments in marketing: Social Marketing, Online Marketing, Direct Marketing.
IX Services Marketing, Green Marketing, Relationship Marketing, Rural marketing. 10
Suggested Readings:
1. Kotler, Philip: Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha,Marketing Management: ASouth
Asian Perspective, Pearson Education.
2. Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK
3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing,South Western Publishing, Ohio
4. Chhabra, T.N., Principles of Marketing, Sun India Publication.
5. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation &Control, Cengage Learning.
6. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.
7. Zikmund, William G. and Michael D'Amico, Marketing: Creating and KeepingCustomers in an E-Commerce
World, Thomson Learning.
8. Dr. Amit Kumar : Fundamental of Marketing; Sahitya Bhawan Publications, Agra (English).
9. Dr. S.C. Jain : Principles of Marketing; Sahitya Bhawan Publications, Agra (Hindi).
Note- Latest edition of the text books should be used.
Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be delivered
through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be Assignment
or/and Presentation or/and unit test orand Attendance etc.
 Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: BC-402 Course Title: Public Finance

Course outcomes:
It enables the students to know the basics of Public Finance and its implications.
Credits:6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks: 36
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Introduction: Definition, Nature and Scope, Importance and Role
of Public Finance in National Economy, Principle of Maximum 16
Social Advantage
Public Revenue; Meaning of tax, Cannons of taxation, types of 18
II taxation (Direct and Indirect), incidence of taxation.
III Public Debt: Meaning, types, effect of debt on production and 18
distribution and public debts in India.
Public Expenditure: Meaning, aims, classification, principles of
IV public expenditure, economic stability, effects of public 20
expenditure, The Public Budget.
Fiscal Policy: Meaning, objectives, tools and limitations of fiscall
policy, Finance Commission in India, Indian Tax Systems. 18
Federal Finance in India; Central Finance, State finance, local
finance, Deficit financing in India.
Suggested Readings:
1. Mithani, D.M., Money Banking. International Trade & Public Finance Himalaya Publishing
House, Pvt. Led. New Delhi
2. Bhatia, H.L. Public Finance, Vikash Publishing House, Pvt. Ltd., New Delhi
4 Dr. J.P. Mishra: Public Finance; Sahitya Bhawan Publications, Agra (English).
5. Dr. K.L. Gupta:|A; Sahitya Bhawan Publications, Agra.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course willbe
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be ASsignment or/and Presentation or/and unit test or/and Attendance etc.
 SARDAR BHAGAT SINGHGOVERNMENT POST GRADUATE COLLEGE,
RUDRAPUR
TIME TABLE
DEPARTMENT OF COMMERCE
CLASS 10:00 to 10:40am W.e.f. : 03.02.2025
10:40 to 11:20 am 11:20 to 12:00 noon 12:00 to 12:40pm 12:40 to 01:20 pm 01:20 to 02:00pm 02:00 to 02:40pm 02:40 to 03:20pm

B.Com. I|Sem. Entrepreneurshi BBF (DR.S.S. Income Tax I| Statistics

P(1.S.M) (DR.C.P.) (DR. MS.)

B.Com, IV Financial
Marketing Public finance Income Tax
Sem. (DR.S.S.) Literacy (DR.I.S.M) (DR.C.P.)
(DR.M.S.)
B.Com. VI G.S.T
Sem.
Advertising AJC fr managerial
HRM (DR.S.S.)
(DR.C.P.) (DR.B.S.) decision (DR.M.S.)

Alc fr
M.Com. I| Sem. IB (DR.B.S.)
Incorme Tax OB/ A/C
(DR.I.S.M) man.decision (DR.S.S)
(DR.M.S)EN
M.Com. IV International
Sem. CTP (DR.I.S.M.) Auditing Rural Marketing
(DR.C.P.) (DR.B.S.) mkt.Mgt
(DR.M.S.)

Prof. Bharat Singh (DR. B.S.)

Dr. Sanjeev Saxena (DR. S.S.)
Dr. Indu Shekhar Mamgai (DR. 1.S.M.)
Dr. Chandrapal (DR. C.P.)
Dr. Mani Sahni (DR. M.S.)

Prof. Bharat Singh

Principal
 Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: BC-401 Course Title: Income Tax Law and Accounts

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

Credits:6 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75 Min. Passing Marks: 36
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Taxation Policy of Raja Todamal. Introduction, Important
Definitions: Assessee, Person, Income, Totallncome, Assessment 10
Year & Previous Year. Agricultural Income & its assessment.
Residence & Tax Liability (Basis of Charge). Capital & 10
Revenue. Exempted Incomes.
III Income from Salaries 15
IV Income from House Property. 10
Profits and Gains of Business and Profession,
15
Depreciation.
VI Capital gains, Incomefrom Other Sources, 12
Set off and carry forward of losses and Clubbing of Income
VII Deductions from Gross Total Income, 12
Computation of TaxLiability of an Individual.
VIII
Procedure of Assessment and Income Tax Authorities, Advance 6
Payment of Tax and Deduction of Tax at Source.
Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan
Publications, New Delhi. (Hindi and English)
3. HCMehrotra; CS Joshi, Income Tax Law and Accounts (Hindi/English), Sahitya Bhavwan
publications Agra
4. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications,Agra
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.