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School of Commerce and Management

SCM/ B.Com (Hons)/2017 Page 1

OUTLINE OF SYLLABI, COURSES & TESTS OF READING

FOR

“B.COM. (HONS.) 3 YEAR PROGRAMME”

BATCH: 2017-2020

(Under Choice based Continuous Evaluation Grading System)

FOR

ACADEMIC SESSIONS: 2017-2020

SRI GURU GRANTH SAHIB WORLD UNIVERSITY

FATEHGARH SAHIB

(All copyrights reserved with the University)



Bachelor of Commerce (Hons.) Three Year

STUDY SCHEME AND SYLLABUS

1. Structure and Duration of the Course : Bachelor of Commerce (Hons.) is a 3 Year Degree

Programme consisting of six semesters, with both practical & theory Subjects, run by

Department of Commerce under School of Commerce and Management, Sri Guru Granth

Sahib World University, Fatehgarh Sahib.

2. Course Eligibility: The admission to the course shall be open to any person who has

obtained aggregate 50% marks (45% marks in case of SC/ST) in 10+2 (Commerce Stream)

or 10+2 Arts stream with Maths and Economics.

3. No. of Seats: 60 students.

4. There shall be University Examination at the end of each semester. Examination of Odd

Semesters will be conducted in the month of November/ December and for Even Semesters

in the month of May/ June every year.

5. Assessment Policy:

1. Internal Assessment Policy :

Internal assessment/ Exam = 40 marks

Components of Internal Assessment:

a) 1st MST = 10 marks

b) 2nd

MST = 10 marks

c) Assignments/Seminars/Presentations/Quiz = 15 marks

d) Class Participation = 5 marks

(*The above policy is applicable to all subjects except Practical and Internal Papers for

which the assessment policy has been explained along with the Course contents)

2. External Assessment Policy :

i. Examination of Odd Semesters is conducted in the month of November/ December and

for Even Semesters is conducted in the month of May/ June every year.

ii. The external paper will carry a total of 60 marks and the duration of examination for a

theory paper is 3 Hours for End Semester examination and 1½ Hour for Mid Semester

Examination.

iii. The pattern of External Examination will be as under:

a) The paper will be divided in three sections: A, B & C evenly distributed over

entire syllabus.

b) Section-A will be compulsory including ten short answer type questions of two

marks each, consisting of at least three questions from each unit.



c) Section B will consist of six questions of five marks consisting of two questions

from each unit and candidates are required to answer any four questions.

d) Section C will consist of three questions of ten marks each having one question

from each unit and candidates are required to answer any two questions.

e) Numerical papers must include at least 50% Practical Questions.

(The above policy is applicable to all subjects except Practical and Internal Papers for

which the assessment policy has been explained along with the Course contents)

3. a. The first semester examination shall be open to a regular student who;

i. has been on the rolls of the University Department during the first semester

ii. has attended not less than 75% of the lectures, seminars, workshops, case discussions

etc.

iii. bears a good moral character

b. The Second semester onwards examinations shall be open to a regular student who:

i. has been on the rolls of the University Department during the respective semesters

ii. has not attended not less than 75% of the lectures, seminars, workshops, case

discussions etc.

iv. other conditions as specified by the University

4. A candidate who qualifies all the papers of first six semesters shall be awarded the degree

of B.Com. (Hons.).



Proposed Scheme, Syllabi and Reading Material

First Semester: B.Com. (H) 3Y Weekly Contact Hours: 28

Course Code Title Schedule of

Teaching

(Hours/ Week)

Total

Hours

Credits Marks

L T P Internal External

BCH 101 (A) Punjabi Lazmi 3 0 0 3 3 40 60

BCH 101 (B) Elementary Punjabi

BCH 102 Communication Skills in

English

3 0 2 5 4 40 60

BCH 103 Financial Accounting-I 4 1 0 5 5 40 60

BCH 104 Micro Economics 5 0 0 5 5 40 60

BCH 105 Business Organization &

Management

5 0 0 5 5 40 60

BCH 106 Workshop on Computer

Fundamentals (Int)

3 0 2 5 4 100 --

Total 23 1 4 28 26 300 300

Second Semester: B.Com. (H) 3 Y Weekly Contact Hours: 25

Course

Code

Title Schedule of

Teaching

(Hours/ Week)

Total

Hours

Credits Marks


BCH 201 Macro Economics 5 0 0 5 5 40 60

BCH 202 Business Statistics 4 1 0 5 5 40 60

BCH 203 Financial Accounting-II 4 1 0 5 5 40 60

BCH 204 Business Laws 5 0 0 5 5 40 60

BCH 205 Environment Science

2 0 0 2 2 40 60

BCH 206 Workshop on Internet &

E Commerce (I)

1 0 2 3 2 50 -

BCH 207 Viva-Voce (E) 0 0 0 0 2 -- 50

Total 21 2 2 25 26 250 350



Third Semester: B.Com. (H) 3Y Weekly Contact Hours: 27


Teaching

(Hours/ Week)

Total

Hours

Credits Marks


BCH 301 Corporate Accounting 4 1 0 5 5 40 60

BCH 302 Company Law 5 0 0 5 5 40 60

BCH 303 Income Tax Laws 4 1 0 5 5 40 60

BCH 304 Business Research

Methods

4 1 0 5 5 40 60

BCH 305 Banking and Insurance 5 0 0 5 5 40 60

BCH 306 Seminar on

Contemporary Business

Issues (I)

2 0 0 2 3 100 -----

Total 24 3 0 27 28 300 300

Fourth Semester: B.Com. (H) 3 Y Weekly Contact Hours: 25

Course

Code

Title Schedule of

Teaching

(Hours/ Week)

Total

Hours

Credits Marks


BCH 401 Industrial and Labour laws 5 0 0 5 5 40 60

BCH 402 Business Ethics & Corporate

Governance

5 0 0 5 5 40 60

BCH 403 Cost Accounting 4 1 0 5 5 40 60

BCH 404 Auditing 5 0 0 5 5 40 60

BCH 405 Stock Market Operations (El.) 5 0 0 5 5 40 60

BCH 406 Viva-Voce (E) 0 0 0 0 3 -- 100

Total 24 1 25 25 28 200 400



Fifth Semester: B.Com. (H) 3Y Weekly Contact Hours: 28


Teaching

(Hours/ Week)

Total

Hours

Credits Marks


BCH 501 Indirect Tax Laws 4 1 0 5 5 40 60

BCH 502 Management Accounting 4 1 0 5 5 40 60

BCH 503 Functional Management 5 0 0 5 5 40 60

BCH 504 Business Environment 5 0 0 5 5 40 60

BCH 505 Contemporary Issues in

Accounting (El.)

4 1 0 5 5 40 60

BCH 506 Workshop on E

Accounting & Tally

1 0 2 3 3 100 --

Total 23 3 2 28 28 300 300

Sixth Semester: B.Com. (H) 3 Y Weekly Contact Hours: 25

Course

Code

Title Schedule of

Teaching

(Hours/ Week)

Total

Hours

Credits Marks


BCH 601 Operations Research 4 1 0 5 5 40 60

BCH 602 Financial Management 4 1 0 5 5 40 60

BCH 603 Retail Management 5 0 0 5 5 40 60

BCH 604 Entrepreneurship and Small

Business Management

5 0 0 5 5 40 60

BCH 605 Financial Services and

Markets (El.)

5 0 0 5 5 40 60

BCH 606 Viva-Voce (E) 0 0 0 0 3 -- 100

Total 23 2 0 25 28 200 400

*Accounting & Finance

List of Electives Accounting & Finance Stock Market Operations BCH 405

Contemporary Issues in Accounting BCH 505

Financial Services and Markets BCH 605

Banking Financial Reporting and Analysis BCH 405

Legal Aspects of Banking BCH 505

Investment Banking BCH 605

Marketing Consumer Behavior BCH 405

Product and Brand Management BCH 505

Service Marketing BCH 605

Economics Indian Economic Problems BCH 405

Public Finance BCH 505

Foreign Trade Review BCH 605



Title: PUNJABI LAZMI

Course Code: BCH 101(A)

COPY ATTACHED



Title: ELEMENTARY PUNJABI

Course Code: BCH 101(B)

Copy Attached





Title: COMMUNICATION SKILLS IN ENGLISH

Course Code: BCH 102

UNIT-1 STUDY OF SHORT STORIES Contact Hours: L/T/P: 3/0/2

Popular short Stories, Oxford University press, 1989. Rpt. 2008. The following short stories from

this anthology are prescribed:

1. A Cup Of tea

2. The Open Window

3. The Necklace

4. The Gateman’s Gift

5. Living or dead?

UNIT-2: GRAMMAR AND VOCABULARY Contact Hours: 30

1. Use of Tenses

2. Change of Voice

3. Change of Narration

4. Use of Conjunctions

5. Use of Prepositions

6. One word Substitution

7. Words often Confused and Misspelt

8. Common Errors in the usage of English Language

UNIT- 3: COMPOSITION Contact Hours: 10

1. Paragraph writing

2. Writing a review of a TV Serial

3. Translation of News item/ Article in newspaper / excerpt from Short Story into Punjabi or

Hindi.

4. Expansion of a given concept into a paragraph

5. Picture Caption Writing

PRESCRIBED BOOKS:

1. Best, Wilfred D. The Student’s Companion, New Delhi: Rupa & Co., 1958. 29th

impression, 1994

2. Popular short Stories, Oxford University press, 1989. Rpt. 2008.

3. Singh, Achhru, University English Grammar and Vocabulary Study, Chandigarh: Unistar

Publishers.

SUGGESTED READINGS

1. Frank, O’Holo, Writer’s work: A Guide to Effective Composition, Prentice Hall, New

Delhi, 1976.

2. Sanyal, Mukti & Prasad, Tulika, Fluency in English, Macmillan

3. Sharma, S.C., Sharma, Pankaj, A textbook of grammar and composition, Mcmillan



Instructions for Paper Setting:

External Paper: 60 Marks

Instructions for Paper setter: The external question paper will carry 60 marks and will be of three

hours duration. It will consist of three sections named A, B and C. All questions are compulsory.

Section A will be compulsory and will have ten parts (each having two subparts) of 2 marks each

from Unit III.

Section B will have four questions of 5 marks each corresponding to sub parts of Unit II.

1. Paragraph writing

2. Translation of News item/ Article in newspaper / excerpt from Short Story into Punjabi or

Hindi.

3. Expansion of a given concept into a paragraph

4. Caption Writing

Section C will consist of two essay type questions from Popular Short Stories with internal

Choice of 10 marks each.



Title: FINANCIAL ACCOUNTING-I


Total Contact Hours: 60

Course Objective: The objective of this course is to familiarize the students with the

fundamentals of the accounting and understand the accounting mechanism necessary for the

preparation of the financial statements.

Unit I

Basic Accounting- Nature, scope and objectives of accounting, Accounting as an Information

system, Users of Accounting information, Role of an accountant, Accounting Principles:

concepts and conventions, Double entry system of Accounting, Accounting Equation & Process,

Traditional & Modern rules of Accounting, Accounting Transactions: Accounting Cycle,

Journal, Ledger, Relationship between journal and ledger

Unit II

Sub-division of journal: Cash Book & Introduction to other subsidiary books, Trial Balance,

Location, Classification & Rectification of Errors, Final Accounts: Manufacturing account;

Trading account, Profit and loss account; Balance-sheet (With adjustment entries), Provisions

and reserves

Unit III

Depreciation Accounting: Meaning, Need and Methods, Capital and Revenue recognition,

Accounting Standards: Need and Importance, Overview of Indian Accounting Standards,

Overview of IFRS and difference between Indian Accounting Standards and IFRS

Suggested Readings:

1. Maheshwari, S.N., An Introduction to Accountancy, Vikas Publication, New Delhi

2. Rajasekran, V. , Financial Accounting, Pearson Edu., New Delhi

3. Gupta, Ambrish, Financial Accounting for Management , Pearson Education, New Delhi

4. Weygandt, Kimmel, Kieso, Financial Accounting IFRS Edition, Wiley India, New Delhi.

5. Goyal ,V.K., Financial Accounting, Vikas Publishers, New Delhi.

6. Jain & Narang, Financial accounting, Kalyani Publishers

Suggested Course Pedagogy: Case Study, Practical Assignments, Small Projects on Costing,

Using Actual Financial Statements, Class Room inputs

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http://www.usedbook.sg/ads/financial-accounting-ifrs-edition



Title: MICRO ECONOMICS



Course Objective - Microeconomics is concerned with the analysis of economic phenomena

from the perspective of the individual. The course covers the basic concepts and tools needed to

undertake the analysis of such problems that arise due to the law of scarcity. In addition, the

functioning of competitive and non-competitive product markets is studied, as is the performance

of the markets for resources. The result should be a greater understanding of how and why

consumers, firms, and markets in the U. S. economy function the way they do.

Unit I

Microeconomics: Meaning, Nature and Scope; Basic concepts of Economics; Theory of firm:

Profit Maximization and Sales Maximization; Demand Theory & Analysis: Law of Demand and

Demand Function; Marginal Utility Analysis: Cardinal and Ordinal Utility Approach; Law of

Diminishing Marginal Utility and Law of Equi- Marginal Utility

Unit II

Indifference Curve Approach, Production and Cost Analysis; Meaning of Production; Production

Function, Return to a Factor and Returns to Scale; Cost Concepts: Traditional and Modern

Theory of Cost in Short and Long Run

Unit III

Market Structure and Business Decisions: Meaning and Characteristics of Different Market

structures; Price Determination; Firm’s Equilibrium and Industry’s Equilibrium under Perfect

Competition, Monopolistic Competition, Oligopoly and Monopoly.

Suggested Readings: 1. Jain, T.R., Micro Economics, VK Publishers, New Delhi.

2. Dean, Jean, Managerial Economics, Prentice Hall, New Delhi.

3. Dwivedi, D. N., Managerial Economics, Vikas Publication, New Delhi.

4. Koustosiannis, A, Modern Micro Economics, Mc Millan, New Delhi.

Suggested Course Pedagogy: Combination of lectures, classroom demonstrations, self-learning,

case studies, computer lab sessions, and project work.



Title: BUSINESS ORGANIZATION & MANAGEMENT



Course Objective: The purpose of this subject is to understand the basic concepts of trade and

commerce & impart the students an understanding of the state of the art of management and

business concepts.

Unit-I

Business: Meaning, Characteristics, Objectives, Components/Scope, Forms of Business

Organisations-Sole Proprietorship, Partnership Firms, Joint Stock Companies, Co-operative

Organisation: Features, Merits, Demerits; Social Responsibility: Meaning, Arguments in Favour

and Against Social Responsibility.

Unit-II

Management: Meaning, Objectives, Importance, Scope, Process, Levels of Management,

Managerial Skills & Roles; Evolution of Management Thought: Contribution by Henry Fayol,

F.W.Taylor; Planning: Definition, Type of Plans, Process; Management by Objective: Meaning

& Process; Organizing: Meaning, Types of Organization; Staffing: Meaning, Process, Directing:

Meaning, Elements.

Unit-III

Communication: Meaning, Types, Process, Barriers, Measures; Motivation: Meaning, Theories-

Maslow’s Need Hierarchy Theory, Herzberg’s Two-Factor Theory, Mc Gregor’s Theory X & Y;

Leadership: Meaning, Styles, Qualities of a good leader; Co-ordination: Meaning, Need,

Coordination v/s Cooperation; Controlling: Meaning, Types, Process and Techniques.

Suggested Readings:

1. Tulsian, P.C., Business Organization, Taxmann, New Delhi

2. Robbins, S.P. and Mary Coulter, Management, Prentice Hall India

3. Tulsian, P.C., Business Organization, Pearson Education, New Delhi

4. Talloo, T.J., Business Organization and Management, Tata McGraw Hill, New Delhi

5. Basu, C.R., Business Organization and Management, Tata McGraw Hill, New Delhi

6. Koontz, Harold and Weihrich Heinz, Essentials of Management, Tata McGraw Hill

7. Bhushan, Y.K., Fundamentals of Business Organization and Management, Sultan Chand

& Sons, New Delhi

Suggested Course Pedagogy: Case Study, Practical Assignments, Role Plays, Small Projects,

Class Room inputs



Title: WORKSHOP ON COMPUTER FUNDAMENTALS (I)



Course Objective: The objective of the programme is to make students averse with the basics of

computers and computer languages.

Unit I

Introduction – Characteristics of computer, Evolution of computers, Generation of Computers.

Basic Computer Organization – Input Unit, Output Unit, Storage Unit, Control Unit, Arithmetic

and Logical Unit, Central Processing Unit. Processor - Instruction Set, Types of Processor,

Memory – Types of memory, Types of Memory Chips, Cache Memory, Storage, I/O Devices

Computer Software- Software, Hardware, Types of Software, Introduction to Algorithms,

Flowcharts.

Unit II

Operating System - Introduction to Operating System, Main Functions of Operating System,

Basics of Windows Operating System. MSOffice: Introduction, Components of Office,

MSWord: Creating new Document, Working with Fonts, Paragraph formatting, Page Formatting,

Printing Doc, Spell Check & Grammar Check, Consulting Thesaurus, Inserting image & objects,

Using Word’s Drawing features, Inserting tables, Converting text to table and vice-versa.

Unit III

MS-Excel: Creating, saving, operating & Printing a Spreadsheet, Working with Data: Using

Formulae, Creating Charts, Using Add Ins, Analyzing with Data Analysis Tool Pak, MS-

PowerPoint: Basic Features, Steps to prepare Presentation, Slide Show, Animation, Concepts of

Networking: Types of network (LAN, MAN, WAN), Topologies of Network, INTERNET-

Introduction, Email, WWW, Domain name, URL, FTP, Types of Search Tools, Search Engines.

Syllabus for Practical:

MS-Word, MS-EXCEL, MS-POWERPOINT

Suggested Readings:

1. Pradeep K. Sinha, Priti Sinha, Computer Fundamentals, BPB Publications, New Delhi

2. E. Balagurusamy, Fundamentals of Computer, Tata McGraw Hill, New Delhi

3. Basendra S.K., Computers Today, Galgotia Pub., New Delhi

4. Leon, Fundamentals of Information Technology, Vikas Publishing, New Delhi

5. Kakkar DN, Goyal R, Computer Applications in Management, New Age, New Delhi

6. V. Rajaraman, Fundamental of Computer, Prentice Hall of India, New Delhi

Suggested Course Pedagogy : Class Room inputs, Making excel sheets analysis based on dummy

data presentation and other Practical Assignments

Evaluation: Total Marks: 100

MSTs: 15 , Assignment: 20 , Class Participation: 15 , Practical: 30 and Viva: 20



Title: MACRO ECONOMICS



Course Objective: The objective of the course is to give students a thorough understanding of

the principles of economics that apply to the economic system as a whole. It places primary

emphasis on the fundamental determinants of national income and price levels, and also includes

the study of measures of economic performance, economic growth, and international trade.

Unit I Macro Economics: Origin & Growth; Micro Economics vs. Macro Economics, Meaning;

Concept; Issues in Macro Economics; Importance of Macro Economics, Factors of Production;

Supply and Wage Determination; Recardian and Modern Theory of Rent

Unit II

Theory of Interest-Classical and Loanable Funds Theory, Keynes’ Liquidity Preference Theory

of Interest, Analysis of National Income-Various Concepts, Determination of National Income:

Keynesian Perspective, Consumption Function & Multiplier, Business Cycle.

Unit III

Inflation: Meaning, Types of Inflation, Theories of Inflation; Methods of Measuring Inflation,

Economic Effects of Inflation, Deflation; Monetary Policy & Fiscal policy, Balance of

Payments; Global Economic Trends.

Suggested Readings :

1. Dean, Joel, Managerial Economics, New Delhi, Prentice Hall, New Delhi.

2. Dwivedi, D. N., Managerial Economics, Vikas Publication, New Delhi.

3. Jain, T.R., Macro Economics, VK Publishers, New Delhi.

4. Samuelson, Paul Anthony, William, Macro Economics, Tata McGraw Hill, New Delhi.

5. Jain, T.R., V.K. Ohri, Introductory Micro Economics and Macro Economics, VK

Publishers, New Delhi.

Suggested Course Pedagogy: Case Analysis, PPTs, Lecture Method, Presentations on

Contemporary Issues



Title: BUSINESS STATISTICS



Course Objectives: To enhance the knowledge of statistics in business management, develop

analytical skills in both private and public business organizations in the country and build a

culture of informed decision making using statistical models

Unit I

Business Statistics: Definition, Function, Scope, Importance and Limitations; Measures of

Central Tendency: Definition, Types of Averages, Median, Mode, Arithmetic mean, Geometric

mean, Harmonic mean, Relation between mean, median and mode; Measures of Dispersion and

Skewness-Absolute and Relative measures of dispersion range, Quartile deviation, Mean and

Standard Deviation, Empirical relation between various measures of dispersion, Moments and

Kurtosis.

Unit II

Correlation: Introduction and Types of Correlation, Methods of studying Correlation; Linear

Regression: Introduction, Comparison of Correlation and Regression analysis, Methods of

studying Regression, Properties of Regression lines.

Unit III

Probability: Introduction, Conditional probability, Independent, Dependent, Mutually exclusive,

Exhaustive and Complementary events; Distribution: Types of Distribution-Binomial, Poisson

and Normal distribution.

Suggested Readings:

1. Gupta, S.P., Statistics, Sultan Chand and Sons, 4th

Edition

2. Gupta, S.C. , Fundamentals of Mathematical Statistics, Sultan Chand, 3rd

Edition

3. Srivastava, T.N., Statistics for Management, Tata McGraw Hill, 1st Edition

4. Beri, Business Statistics, Tata McGraw Hill, 5th

Edition

5. Levin Rubin, Statistics for Management , Pearson, New Delhi, 9th Edition

6. Chandan J.S. , Statistics for Business & Economics, Vikas, 5th

Edition

Suggested Course Pedagogy: Case Study, Practical Assignments, Small Projects, Class Room

inputs



Title: FINANCIAL ACCOUNTING-II



Course Objective: The objective of this course is to acquaint the students regarding various

accounting concepts & their application in managerial decision making besides apprising them of

the latest developments in the field.

Unit I

Partnership accounts: Profit and Loss Appropriation Account, Admission, Retirement and Death

of a Partner, Dissolution of Partnership Firms including Insolvency

Unit II

Consignment Accounts: Meaning, Features, Consignee’s commission, Account sales,

Accounting treatments in the books of consignor and consignee, Joint Venture Accounts:

Meaning, Types and Determination of profits under different methods, Distinction between joint

venture and consignment

Unit III

Lease Accounting (with Accounting Standard 19)Accounting treatment in books of Lessor and

Lessee, Hire Purchase: Journal entries and ledger accounts in the books of Hire Vendors and

Hire purchaser for large value items including Default and repossession, Royalty Accounts.

Suggested Readings:

1. Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso, Financial Accounting, Tata

McGraw Hill, New Delhi

2. Gupta, Ambrish, Financial Accounting for Management , Pearson Education, New Delhi

3. Goyal , V.K., Financial Accounting, Vikas Publisher, New Delhi

4. Sehgal , Ashok and Sehgal, Deepak, Fundamentals of Financial Accounting, Taxmann,

New Delhi

5. Pillai, R.S.N., Bagavathi,V., Uma, S., Fundamental of Adv. Accounts, S. Chand

Limited, New Delhi

Suggested Course Pedagogy: Case Study, Practical Assignments, Small Projects, Using Actual

Financial Statements, Class Room inputs


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http://www.google.co.in/search?tbo=p&tbm=bks&q=inauthor:%22V+Bagavathi%22

http://www.google.co.in/search?tbo=p&tbm=bks&q=inauthor:%22S.+Uma%22



Title: BUSINESS LAWS



Course Objective: To make the students familiar with practice of all importance of law in the

modern competitive business world. The subject explains the fundamental principle of statutory

provisions relating to law of contract, sale of goods, agency, etc.

Unit I

Law of Contract: Definition & Nature of Contract; Indian Contract Act 1872: Meaning and

Essentials of a Valid Contract, Types of contracts; Offer and Acceptance: Meaning, Essentials of

a Valid Offer and Acceptance, Revocation of Offer and Acceptance; Consideration: Meaning,

Essentials of a Valid Consideration; Capacity to Contract: Meaning, Parties Incompetent to enter

into a Contract.

Unit II

Free Consent: Meaning, Essentials of Coercion, Undue Influence, Fraud, Misrepresentation,

Mistake: Meaning, Types; Performance: Performance and Tender of Performance, Essentials of

Valid Tender of Performance, Performance of Joint Promises; Discharge of Contract: Meaning

and Modes Discharge of Contract; Breach of Contract: Meaning and Remedies for Breach of

Contract; Agency: Meaning and Various Types of Mercantile Agents.

Unit III

The Sales of Goods Act, 1930: Meaning of Sales, Essentials for Contract of Sale; Conditions

and Warranties: Meaning, Types of Conditions and Warranties, Implied Warranties, Doctrine of

Caveat Emptor; Transfer of Ownership: Meaning, Rules regarding Transfer of Ownership;

Performance of Contract of Sale: Meaning, Duties and Rights of the Buyer and Seller; Rights of

Unpaid Seller and other Remedial Measures.

Suggested Readings:

1. Singh. Avtar, Principles of Mercantile Law, Eastern Book Company, 8th

Edition, 2008.

2. Datey, V. S., Business and Corporate Laws, Taxmann Allied Services (P) Ltd.,

NewDelhi, 5th

Edition

3. Gulshan, S. S., Business Law Including Company Law, New Age International

Publication, New Delhi, 12th

Edition

4. Kapoor, N. D., Elements of Mercantile Law, Sultan Chand & Sons, New Delhi, 8th

Edition.

5. Mathur, B. Satish, Business Law: An Overview, Tata McGraw Hill, 1st Edition

Suggested Course Pedagogy: Class Room inputs, Practical Assignments, Presentations, Case

Analysis



Title: ENVIRONMENTAL SCIENCE



UNIT I (10 Lectures)

Introduction to environmental studies: Multidisciplinary nature of environmental studies;

Scope and importance; Concept of sustainability and sustainable development

Natural Resources: Renewable and Non-renewable Resources

Land resources and land use change; Land degradation, soil erosion and desertification.

Deforestation: Causes and impacts due to mining, dam building on environment,

forests, biodiversity and tribal populations.

Water: Use and over-exploitation of surface and ground water, floods, droughts,

conflicts over water (international & inter-state).

Energy resources: Renewable and non-renewable energy sources, use of alternate

energy sources, growing energy needs, case studies.

UNIT II (14 Lectures)

Ecosystems: What is an ecosystem? Structure and function of ecosystem; Energy flow in an

ecosystem: food chains, food webs and ecological succession. Case studies of the following

ecosystems: a) Forest ecosystem

b) Grassland ecosystem

c) Desert ecosystem

d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

Biodiversity and Conservation:

Levels of biological diversity: genetic, species and ecosystem diversity; Biogeographic

zones of India; Biodiversity patterns and global biodiversity hot spots

India as a mega-biodiversity nation; Endangered and endemic species of India

Threats to biodiversity: Habitat loss, poaching of wildlife, man-wildlife conflicts,

biological invasions; Conservation of biodiversity: In-situ and Ex-situ conservation of

biodiversity.

Ecosystem and biodiversity services: Ecological, economic, social, ethical,

aesthetic and Informational value.

UNIT III (16 Lectures)

Environmental Pollution

Environmental pollution : types, causes, effects and controls; Air, water, soil and

noise pollution

Nuclear hazards and human health risks

Solid waste management: Control measures of urban and industrial waste.

Pollution case studies.

Environmental Policies & Practices

Climate change, global warming, ozone layer depletion, acid rain and impacts on human

communities and agriculture



Environment Laws: Environment Protection Act; Air (Prevention & Control of

Pollution) Act; Water (Prevention and control of Pollution) Act; Wildlife Protection

Act; Forest Conservation Act. International agreements: Montreal and Kyoto protocols

and Convention on Biological Diversity (CBD).

Nature reserves, tribal populations and rights, and human wildlife conflicts in Indian

context.

UNIT IV (7 Lectures)

Human Communities and the Environment

Human population growth: Impacts on environment, human health and welfare.

Resettlement and rehabilitation of project affected persons; case studies.

Disaster management: floods, earthquake, cyclones and landslides.

Environmental movements: Chipko, Silent valley, Bishnois of Rajasthan.

Environmental ethics: Role of Indian and other religions and cultures in

environmental conservation.

Environmental communication and public awareness, case studies (e.g., CNG

vehicles in Delhi).

Field work: Visit to an area to document environmental assets: river/ forest/ flora/fauna, etc.

Visit to a local polluted site-Urban/Rural/Industrial/Agricultural.

Study of common plants, insects, birds and basic principles of identification.

Study of simple ecosystems-pond, river, Delhi Ridge, etc.

Reference: 1. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.

2. Odum, E.P., Odum, H.T. & Andrews, J. 1971. Fundamentals of Ecology. Philadelphia:

Saunders.

3. Sharma, P.D. 1992. Ecology and Environment, Rastogi Publ. Meerut. 4. Bharucha, E. 2005. Textbook of Environmental Studies, Universities Press, Hyderabad.

5. Cunningham, W. P., Cooper, T. H., Gorhani, E. & Hepworth, M. T. 2001.

Environmental Encyclopedia, Jaico Publications House, Mumbai.

6. De, A. K. 1989. Environmental Chemistry, Wiley Eastern Ltd.

7. Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution Science.

Academic Press.

8. Sengupta, R. 2003. Ecology and economics: An approach to sustainable development.

OUP.

9. Singh, J.S., Singh, S.P. and Gupta, S.R. 2014. Ecology, Environmental Science and

Conservation. S. Chand Publishing, New Delhi.

10. Sodhi, N.S., Gibson, L. & Raven, P.H. (eds). 2013. Conservation Biology: Voices

from the Tropics. John Wiley & Sons.

11. Wilson, E. O. 2006. The Creation: An appeal to save life on earth. New York: Norton.

Chapman, J.L. and Reiss, M.J. 1988. Ecology–Principles and Applications, Cambridge

University Press, U.K



Title: WORKSHOP ON INTERNET & E-COMMERCE (I)



Course Objectives: The course aims to provide adequate exposure for the students to

environment and operations in the field of E-Commerce. It also aims to inculcate amongst the

students training and practical approach by exposing them to modern technology in Commercial

Operations.

UNIT I

Fundamentals of Information Technology: Concept and Scope of IT, Elements of Computer System-

Computer Hardware and Software, Input, Output and Storage devices; Introduction to Operating System:

Meaning, Functions and Types of Operating System; Introduction to Internet: Concept, Advantages and

Disadvantages of Internet, Internet Domain, Intranet and Extranet, Internet and WWW.

UNIT II

Introduction to E-Commerce: Definition of E-Commerce, Features, Working of E-Commerce,

Advantages and disadvantages of E-Commerce, Types of E-commerce, E-Commerce vs. traditional

commerce; E-Payment: Meaning, Benefits, Types/Methods of E-payment system; E-Security: Meaning,

Security Threats, Security Issues, Tools to achieve E-commerce Security.

UNIT III

E-Banking- Concept of E-Banking, Process, Benefits and Limitations of E-Banking, Traditional vs. E-

Banking; E-Trading: Meaning, Features, Traditional trading vs E-Trading, Advantages and

Disadvantages; E-Marketing: Definition, Strategies of E-Marketing, Four P’s applied to E-Marketing,

Traditional vs. E-Marketing; Legal and Ethical issues related to E-Commerce.

Suggested Readings:

1. Diwan, Prag and Sushil Sharma: Electronic Commerce, A Manager’s Guide to

E,Business Vanity Books International, Delhi.

2. Kalakota, Ravi and Shinston Andrew B: Frontiers of Electronic Commerce, Addision

Wesley.

3. Minoli and Minoli: Web Commerce Technology Handbook, Tata McGraw Hill, New

Delhi.

4. Schneider, Gray P.: Electronic Commerce, Course Technology, Delhi.

Suggested Course Pedagogy: Class room inputs, Exercises, and PPTs.

Evaluation: Total Marks: 50

MST: 10 , Assignment: 20 Presentation: 10 and Viva: 10



Title: CORPORATE ACCOUNTING



Course Objective: To make the student aware about corporate accounting procedures and

process of preparing various accounts related to corporate field along with the treatment of

various aspects.

UNIT 1

Introduction to Company Accounts: Books of accounts: Statutory Books, Statistical Books .

Accounting for Share Capital: Issue – at par, at premium and at discount, over subscription, Pro-

rata allotment, Calls in arrears, Calls in advance, Forfeiture and Reissue of forfeited shares.

UNIT II

Redemption of Preference Shares : Meaning of Redemption, Redemption out of Divisible

profits, Redemption by Fresh issue, Redemption out of Divisible profits and Fresh issue.

Issue and Redemption of Debentures: Types, issue and redemption of debentures; Underwriting

of Shares and Debentures Calculation of the liability of underwriter, Broker and Brokerage,

UNIT III

Final Accounts of Companies: including Managerial Remuneration & Profit Prior to

Incorporation.

Accounts of Banking Companies: Introduction, Capital Adequacy ratio, Accounts & Audit,

Books to be maintained by the banks, Preparation of Final Accounts with Schedules.


1. Gupta, R.L and Radhaswamy, M. Advanced accounts, Sultan Chand.

2. Shukla Garewal and Gupta, Advanced accounts, S.Chand, New Delhi.

3. D. Chanderbose, Advanced Accounting, Vol. I, PHI Learning Pvt. Ltd.

4. Reddy, T.S.& Murthy A,Corporate Accounting, Margham Publications,Chennai.

5. Maheshwary S.N.., Corporate Accounting, New Delhi, Vikas Pub.

6. Ghosh, T.P., Accounting Standards and Corporate Accounting, New Delhi, Taxmann’s

7. Tulsian, PC, Corporate Accounting, New Delhi, Tata McGraw Hill

8. Mukherjee, A., Hanif, M., Corporate Accounting, New Delhi, Tata McGraw Hill


Analysis



Title: COMPANY LAW



Course Objectives: To define fundamental legal terminology regarding contracts, torts,

property, and wills; differentiate between business ethics and legal issues; identify and explain

required elements of torts, requirements of contracts, sales contracts, corporations, partnerships,

agency, creditors' rights, bankruptcy, and commercial paper; and examine various consumer laws

as applied to business and individuals.

Unit I

Nature and Administration of the Companies Act, 2013; Company: Meaning, Salient Features,

Types of Companies; Difference between a Company and Partnership Firm; Formation of

Company: Promotion, Registration of Companies and Commencement of Business.

Unit II

Memorandum of Association: Meaning, Contents and its Alteration, Doctrine of Ultra Vires;

Articles of Association: Meaning, Contents, and its Alteration, Prospectus and its Contents.

Unit III

Shares and Share Capital, Members and Shareholders, Company Meetings and Proceedings,

Winding of a Company

Suggested Readings:

1. Kapoor, N.D., Elements of Company Law, Sultan Chand & Sons, New Delhi, 28th

Edition

2. Kapoor, N.D., Business Law, Sultan Chand & Sons, New Delhi, 29th

Edition

3. Chawla, Garg & Sarin, Mercantile Law, Kalyani Publishers, 7th

Edition

4. Gogna, PPS, A Text Book of Company Law (Corporate Law), S. Chand, 9th

Edition

5. Singh, A., Company Law, Eastern Book Co., India, 9th

Edition

6. Bagrail, Ashok K., Company Law, Vikas Publications, 11th

Edition

Suggested Course Pedagogy: Class room inputs, Case Analysis, Small Projects



Title: INCOME TAX LAWS Course Code: BCH 303


Course Objective: The objective of this course is to enable students to develop an understanding of income tax laws, and to enable them to calculate taxes.

Unit I

Income Tax Act 1961 – Introduction, Basic Concepts, Capital & Revenue, Residential Status, Incidence of Tax, Income Exempted from Tax, Income from Salary: Definition of Salary head, Characteristics of Salary, Computation of Salary Income, Salary U/s 17, Allowances, Perquisites and their Types, Deductions U/s 16 and U/s 80C.

Unit II

Income from House Property: Definition of head, Exempted Incomes, Annual Value and Its Determination, Deductions out of annual value, Income from Business or Profession: Definition of head, Scope, Deductions under Section 30- 36.

Unit III

Income from Capital Gains: Meaning of assets, transfer, method of computation, Exemptions in respect of Capital Gains U/s 10 and 54, Income from Other Sources: Meaning, Scope of income chargeable (Sec-56), Basis of computation of income (Sec 57 & 58), Deductions from Gross Total Income. Suggested Readings:

1. Ahuja, G. K.& Ravi Gupta, Systematic Approach to Income Tax, Bharat Law House Pvt. Ltd., 5th Edition

2. Singhania, Dr. Vinod K., Kapil Singhania, Direct Tax Planning and Management, Taxmann Publications, 11th Edition

3. Hariharan, Income Tax Law & Practice, Tata McGraw Hill, 4th Edition 4. Jyoti Rattan, Taxation Laws, Bharat Law House Pvt. Ltd., 4th Edition

Suggested Course Pedagogy: Case Analysis, Role Plays, PPTs, Lecture Method, Presentations on

Contemporary Issues



Title: BUSINESS RESEARCH METHODS

Course Code : BCH-304


Course Objective: The objective of this course is to have a general understanding of Research

Methodology and Business as applicable to Business Management and its use and relevance in

areas of Management & Research. To develop the skills and to identify the appropriate statistical

techniques for the analysis of data; and to learn how to collect, analyze, present and interpret

research data.

Unit I Research Methodology: Meaning, Objectives, Motivation, Types, Significance, Scope & Process

of Research; Defining the research problem and its steps; Literature Review: Importance,

Sources; Research Designs: Meaning, Need, Features, Important concepts & Types of Research

design; Sampling Design: Concept, steps, characteristics & techniques of sampling.

Unit II Data Collection: Concept and methods of data collection; Questionnaire: Meaning, process,

questionnaire and schedule; Scaling: Meaning, primary scales, scale construction techniques,

comparative and non-comparative scaling techniques, scale evaluation; Processing & Analysis of

Data: Meaning, types and problems in processing of data, Introduction to analysis of data and its

types.

Unit III Hypothesis Testing: Meaning, characteristics, types and basic concepts of testing of hypothesis;

Interpretation & Report Writing: Meaning, techniques & precautions in interpretation, Meaning,

significance, steps in writing report, Layout of research report, Mechanics and Precautions of

writing a research report, Bibliography and References.

Suggested Readings:

1. Beri, G.C, Marketing Research, Tata Mc Graw Hill, 4th

Edition

2. Cooper and Schindler, Business Research Methods, Tata Mc Graw Hill, 9th

Edition

3. Gravetter, Research Method for Behavourial Sciences, Cengage Learning

4. Kothari., C.R., Research Methodology Methods & Techniques, New Age International

Publishers, New Delhi, 2nd

Edition, 2009.


Analysis



Title: BANKING AND INSURANCE



Course Objectives: The course aims to provide knowledge about the banking system in India

as well as its regulation and emerging trends. The course also aims to introduce the concept of

insurance and its regulation in India.

UNIT – I

Indian Banking System: Introduction, Concept, Types of Banks and Structure of Banking

System, Functions of Commercial Banks. The Reserve Bank of India: Management and

Structure, Functions of RBI, Monetary Policy OF 2015-16 and Techniques of Credit Control.

UNIT – II

Reforms in Indian Banking: Overview, Recommendations of Narasimham Committee. Basel II

Norms, Capital Adequacy Ratio (CAR). Emerging Trends in Banking: Concept of E-Banking,

Mobile Banking, Electronic Fund Transfer- (RTGS & NEFT) and Core Banking. RBI Guidelines

on Internet Banking, Challenges Faced by Indian Banking, Cheque Truncation System.

UNIT – III

Insurance: Concept, Nature of Insurance, Functions of Insurance, Types of Insurance (Life and

Non-Life), Importance of Insurance, Principles of Insurance Contract-Features of Life and

Nonlife Insurance. Insurance and IRDA: IRDA Act 1999, Provisions, Duties, Powers and

Functions of IRDA, Composition and Grievance Mechanism and Insurance Ombudsman.

Suggested Readings

1. Maheshwari, S.N. and Maheshwari, S.K., Banking Law and Practice, Kalyani Publishers,

New Delhi.

2. Mittal R.K., Saini A.K. & Dhingra Sanjay , Emerging Trends in the Banking Sector ,

Macmillan

3. MadhuVij, Management of Financial Institutions in India, Anmol Publications

4. Mishra MN , Mishra SB , Insurance Principles & Practice, Sultan Chand and Sons.

5. James L Athearn, Risk and Insurance, West Publication Co.

6. Tripathy Nalini Prava and Pal Prabir, Insurance Theory and Practice, Prentice Hall India.

7. Gupta PK , Insurance & Risk Management ,Himalaya Publishing House, Delhi.


Analysis



Title: SEMINAR ON CONTEMPORARY BUSINESS ISSUES (I)



Sr. No. TOPICS

1. Modern India: Big Growth Big Problems

2. Challenges of Education Industry Today

3. IPL

4. Retail FDI in India

5. SME Sector: Need for India’s Economic Development

6. Political Stability and Economy

7. Vyapam Scam

8. Chit Fund Scam

9. The Extinction of Products

10. The fall of Eurozone

11. The Consumer as Boss

12. The Localization of Global

13. Green HR

14. Green Marketing

15. Agriculture Financing

16. Land Acquisition Bill

17. Cultural Diversity Management

18. Banking KYC Norms

19. NPA Rise in Banking Sector

20. Innovation and Creativity in Business

21. Corporate Governance Issues in India

22. IPR Issues

23. Brand Management

24. Business Ethics

25. Adoption of GST

26. Convergence to IFRS

27. Conflict Management

28. Celebrity Endorsement

29. Effects of Social Networking on Business

30. E-Commerce and Business

Assessment: 100 marks- Written Report: 40, Presentation: 40, Group Assignment: 20

*Faculty handling the subject can give any other relevant contemporary topic for seminar.



Title: INDUSTRIAL & LABOUR LAWS



Course Objective: This course is designed to make the students aware of the scenario about

Industrial and Labor Laws systems in India. It focuses on the statutory framework

Unit I

Labour Legislation: Need, importance, The Industrial Disputes act, 1947: (a) Definitions

(Section-2) (b) Authorities under the Act (Section 3-9), Works Committee, Conciliation Officer,

Board of Conciliation, Court of Enquiry, Labour Courts, Tribunals, National Tribunals.

Concepts of Arbitration & Adjudication, Strikes and Lock—outs, Prohibition of Strike and Lock-

out, Illegal Strike and Lock-out Lay off, Retrenchment .

Unit II

Introduction to The Factories Act, 1948:Objectives, Need ,Workers health and Welfare related

Provisions (Section 11-20) (Section 42-50) & Provisions of Working Hours for the Adult

(Sections 51-66), The Trade Union Act, 1926 : Major Definitions, Registration of Trade Union,

Rights of Registered Trade Union, General and Political Fund, Dissolution of trade unions,

Penalties.

Unit III

The Minimum Wages Act, 1948: Definition of Wages, Concept of Wages, Procedure for

Fixation and Revision of Minimum Wages. Important Provisions. Payment of Gratuity Act: -

Definitions of Family, appropriate Government, Continuous Service, Family, payment of

gratuity, Determination of gratuity, Inspectors, Penalties. The Child Labour (Prohibition and

Regulation) Act, 1986: Nature, scope and Objective, Prohibition of Employment of Children in

certain occupation,

Suggested Readings:

1. Padhi, P.K, Labor and Industrial Laws, PHI Publication , 2nd

Edition

2. Singh. B.D, Industrial Relations and Labour Laws, Excel books , First Edition,2008

3. Sinha P.R.N, Sinha Indu Bala & Shekhar Seema Priyadarshini, Industrial Relation, Trade

Union and Labour Legislation, Pearson Education, Fourth Impression, 2009.

Suggested Course Pedagogy:

Discussion about contemporary issues throughout the syllabus on each topic.

Concept clarity with the aid of case analysis.

Use of videos to illustrate concepts & Role plays for demonstration.



Title: BUSINESS ETHICS & CORPORATE GOVERNANCE



Course Objective: The objective of this course is to explore business, financial, political and

legal issues affecting systems by which corporations are directed and controlled both in

industrialized and developing countries and to acquire knowledge of ethics, emerging trends in

good governance practices and sustainability.

Unit I

Meaning of Business Ethics: Scope, Need and Purpose, Importance, Approaches, Relation

between ethics and business ethics, Evolution of business ethics, Ethical decision making, Some

Unethical Issues, Theories of Business Ethics, Benefits from Managing Ethics at workplace,

Ethical organizations, Corporate Code of Ethics: Environment, Accountability, Diversity, and

Discrimination, Globalization and Business Ethics

Unit II

Introduction to the corporation: The nature, significance, formation and historical development

of the corporation, significant characteristics of the corporation, introduction to agency concepts

(board and managers/stockholders, majority and minority stockholders) and to ‘agency problem’,

Corporate Governance: Meaning, Issues, Corporate Governance Systems, Indian model of

Governance; Corporate governance in developing and transition economies: Introduction,

Problems and Challenges.

Unit III

The Internal and external institutions of corporate governance (Shareholders, Stakeholders,

Community, State, Directors, Managers), Board of Directors as a powerful instrument in

governance: Role of Board, Governance issues related to board, Role of directors; Role of public

policies in governing business: Introduction, framing, Involvement of business in public policy

decision making,

Suggested Readings:

1. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt. Ltd., New

Delhi.

2. Fernando. A.C., Corporate Governance: Principles, Policies and Practices, Pearson

Education.

3. Tricker, Bob, Corporate Governance-Principles, Policies, and Practice (Indian Edition),

Oxford University Press, New Delhi.

4. Joseph, Weiss W., Business Ethics, Cengage Learning

5. Mauel, Velasquez, Business Ethics, Pearson Edu., New Delhi

6. Harvard Business Review, Harvard Business Review on Corporate Governance, Harvard

Business Press.

7. Lipman, F.D. and Lipman, L.K., Corporate Governance Best Practices: Strategies for

Public, Private, and Not-for-Profit Organizations, Wiley & Sons.

Suggested Course Pedagogy: Case Study, Small Projects, Class Room inputs, assignments



Title: COST ACCOUNTING



Course Objective: The objective is to understand the concepts of cost and using the costing

techniques for business decision making and being familiar with the terminologies for cost

control.

Unit I

Cost Accounting: Introduction, Meaning of Cost, Costing and Cost Accounting, Comparison

between Financial Accounts and Cost Accounts, Application and Scope of Cost Accounting,

Designing and installing a Cost Accounting system, Cost concepts and Classification of Costs,

Cost Unit, Cost Center, Elements of Cost: Material Cost, Labour Cost, Overhead Cost,

Preparation of cost sheet.

Unit II

Cost Determination: Unit Costing, Contract Costing, Process Costing : Treatment of normal loss,

abnormal loss and abnormal effectiveness, Marginal Costing and Break Even Analysis: Concept

of Marginal costing and absorption costing , CVP Analysis, Break-even point, Margin of safety,

Applications of Marginal Costing for managerial decision making.

Unit III

Standard Costing and Variance Analysis: Standard costing and Historical costing, Establishment

of cost standards, Steps involved in standard costing, Variance analysis: Material variance,

Labour variances & Overhead variances (including problems). Job, Batch and Contract Costing:

Concept, Nature, Advantages and Disadvantages, their Accounting treatment. Joint and By-

Product: Meaning, Difference B/w joint and By-Product, Methods. Introduction to

Contemporary accounting Issues: ABC, Target Costing, Life Cycle Costing, Value Chain

Analysis

Suggested Readings:

1. Shukla, M.C., T.S. Grewal, M.P. Gupta, Cost Accounting: Text and Problems”, S. Chand

& Sons, New Delhi

2. Lal, J., Cost Accounting, Tata McGraw Hill, New Delhi

3. Maheshwary, S.N., S.N. Mittal, Cost Accounting: Theory and Problems, Shri Mahavir

Book Depot, New Delhi

4. Tulsian, P.C., Cost Accounting, Tata McGraw Hill, New Delhi

5. Kishore, Ravi M., Cost Accounting & Financial Management, Taxmann’s, New Delhi

Suggested Course Pedagogy: Class room inputs, Case Analysis, Small Projects.



Title: AUDITING



Course Objective: Upon completion of this course, the student will be able to discuss the

philosophy and environment of auditing. This will include an overview of the public accounting

profession with special attention to auditing standards, professional ethics, the legal liability

inherent in the attest function, the study and evaluation of internal control, the nature of evidence

and the basic approach to planning an audit.

Unit I

Introduction to Audit : Definition and Objectives of Auditing; Classification of Audit,

Advantages and Limitations, Basic concepts of an Auditing, Major Influences in the field of

Auditing; Basic principles governing an Audit, Planning an Audit, Working Papers, Audit

Evidence, Materiality and Audit Risk, Company Auditors: Qualifications and Appointment,

Removal, Rights, Functions, Duties, and Liabilities. Concept of Joint and Branch audit.

Unit II

Evaluation of Internal Control: Meaning, Need and stages in Evaluation, Internal Check and

Internal Audit; Distinction between Internal Control and Internal Audit, Coordination between

Internal and External Audit, Distinction between Audit and Investigation; Indian Auditing

Standards: Brief Introduction, Verification of Assets & Liabilities, Audit under computerized

Environment: Approaches to Computerized Auditing, Meaning of Computerized Information

System, Computer Frauds and Difference from Manual Auditing

Unit III

Professional Ethics and Regulations, Audit of Financial Statements, Auditor's Report: Meaning,

Importance, Contents, Types and their Specimen, Reporting of Fraud, Audit Committee and

Corporate Governance, Audit of Banking and Insurance Companies, Modern Auditing Concepts

: Cost Audit, Tax audit, Management & Operational Audit.


1. Gupta, Kaman, Fundamentals of Auditing, Tata McGraw Hill, New Delhi

2. Batra & Bangardia, Text Book of Auditing, Tata McGraw Hill, New Delhi

3. Saxena, Reddy, Principles & Practices of Auditing, Himalaya Publishing House, Bombay

4. Shukla, L.K., Audiitng- Principles and Practices, Taxmann’s, New Delhi

5. Tandon, B.N., Sudharasanam, Practical Auditing, Sultan Chand Publishers, New Delhi

Suggested Course Pedagogy: Case Analysis, PPTs, Lecture Method, Presentations.



Title: STOCK MARKET OPERATIONS

Course Code: BCH 405 (Elective-I)


Course Objective: The current course is destined to provide basic knowledge of working of

stock markets and the various parties involved in the procedures. The course also provides

insight in the drawbacks of Indian stock markets and comparison with International best

practices.

Unit I

Overview of Indian Securities Market: Meaning, Functions & Intermediaries, Security Markets

Regulatory Environment in India, Role of Primary market, Problems in New Issue market, SEBI

guidelines for public issues: Pricing of issue, promoters' contribution, appointment and role of

merchant bankers, underwriters, brokers, registrars and bankers, Listing of Securities: Merits &

Demerits, Listing Requirements of NSE & BSE, Fee, Listing of bonus Issue, Rights Issue.

Unit II

Secondary market: Role, Importance & Functions, Organisation of Stock exchanges, NSE, BSE

and OTCEI, Trading mechanism: Screen based trading; Internet based trading, Types of Orders,

Different Types of Settlements, NEAT and BOLT systems, Types of Traders, Risk Management

in BSE & NSE, Margins, Circuit Breakers.

Unit III

Depositories in India, Share price indices: Need, Importance, Computation Methods, Scrip

Selection Criteria and Removal, Derivative Trading: Meaning, Importance & Uses, Types of

derivative contracts, FIIs: Participation in Indian stock market, Foreign Stock Exchanges-

Introduction to NASDAQ, NYSE, LSE, Defects in Indian Stock Markets.

Suggested Readings:

1. Chandra, Prasanna, Investment Analysis, New Delhi, Tata McGraw Hill.

2. Pandian, P., Security Analysis and Portfolio Management, New Delhi, Vikas Pub. House.

3. Kevin, S., Security Analysis and Portfolio Management, New Delhi, Prentice Hall.

4. Bodie, Zvi, Kane, Marcus, Mohanty, Investments, New Delhi, Tata Mc-Graw-Hill.

5. Singh, Preeti, Investment Management, New Delhi, Himalaya Pub. House.

6. Fischer, Donald E., Security Analysis and Portfolio Management, New Delhi, Pearson.

7. Bhalla, V.K., Investment Management, New Delhi, S. Chand Publishers.

Suggested Course Pedagogy:

Discussion about contemporary issues throughout the syllabus on each topic.

Concept clarity with the aid of case analysis.



Title: INDIRECT TAX LAWS



Course Objectives: To study the various aspects of Customs Duties, Central Excise Duty, CST,

VAT and GST.

Unit I

Customs Act, 1962: Basic Concepts, Provisions, Types of Custom Duty, Levy, Valuation,

Customs Procedure, Baggage & Exemptions. Central Excise Act, 1944: Introduction,

Definitions, Valuation of Goods for Central Excise, Types of Duties, Levy, CENVAT Credit

Rules.

Unit II

Central Sales Tax Act: Its Features, Terms, Definitions, Registration of Dealer, Procedure of

Assessment, Filing of returns, Sales Tax Authorities—its Powers and Functions. Central Sales

Tax Act: Features, Terms, Definitions, Registration of Dealer, Procedure of Assessment, Levy,

Sales Tax Authorities- Their Powers & Functions. Value Added Tax: Basic Concepts and

Historical Background, Levy of VAT, Mode of Operation of VAT System, Variants of VAT and

Methods of Computation of VAT Liability, Merits and Demerits of VAT, Set-Off/Input Tax

Credit, Registration.

Unit III

Introduction to GST: GST Concepts , Need for Tax Reforms, GST Principles –

Single GST, Dual GST, Transactions covered under GST, Impact of GST, Models of GST

– Australian Model, Canadian Model, Kelkar-Shah Model, Bagchi-Poddar Model,

Registration and Filing, Rates of Tax, Assessment and Administration of GST,

Constitutional Amendments.

Suggested Readings:

1. Datey, V S., Indirect Tax- Law and Practice, Taxmann Publications, New Delhi

2. Pogare, Dinakara, Indirect Tax Laws, Sultan Chand and Sons Publications

3. Singhania, Vinod, Corporate Tax Planning and Management, Taxmann Publications, New

Delhi

4. Balachandran, V., Indirect Taxation, Sultan Chand and Sons Publications

Suggested Course Pedagogy: Class room inputs, Case Analysis, Applications and PPTs.



Title: MANAGEMENT ACCOUNTING



Course Objectives: The Course objective is to acquaint students with the basic concepts of

management accounting and the usefulness of various accounting system and also to provide

students with the capability of decision-making and making them aware on the basic essence of

accounting.

Unit I

Management Accounting: Concept, nature and scope, Advantages and Limitations, Role of

Management Accountant, Inter-relationship between Financial, Cost & Management

Accounting. Financial Analysis: Concepts, Tools of Financial Analysis: Comparative Financial

Statements, Common Size Financial Statements, Trend Analysis

Unit II Ratio Analysis: Nature and Interpretation, Classification of Ratios, Limitations of Ratios,

DUPONT Control Chart. Funds & Cash Flow Analysis: Concept, Sources and Uses of Funds,

Flow of Funds, Construction of Funds Flow Statement. Concept of Cash from operations, Cash

from Operating Activities, Cash from Financing Activities, preparation of Cash Flow Statement.

Unit III

Budgets and Budgetary Control: Concept, Advantages and Limitations of Budgetary Control,

Preparation of Different Budgets: Fixed and Flexible Budgeting, Performance Budgeting and

Zero Base Budgeting, Responsibility Accounting – concept and types of Responsibility

Centres, Inventory Control: Meaning, Types, Tools & Techniques

Suggested Readings:

1. Bhattacharya, Management Accounting, Pearson Pub., 1st Edition

2. Maheshwari, S.N. An Introduction to Accountancy, Vikas Publication, 10th

Edition

3. Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso, Financial Accounting, Wiley

Pub. India, 8th

Edition

4. Gupta, Ambrish, Financial Accounting for Management , Pearson Education, 3rd

Edition

5. Pandey, I.M., Management Accounting, Vikas Pub., 3rd

Edition

6. Rustagi, Management Accounting, Taxmann’s, 2nd

Edition

7. Kishore, Ravi M., Advanced Management Accounting, Taxmann’s, 2nd

Edition

8. Khan & Jain, Management Accounting, Tata McGraw Hill, 4th

Edition

Suggested Course Pedagogy: Case Analysis, PPTs, Lecture Method, Presentations on

Contemporary Issues




Title : FUNCTIONAL MANAGEMENT



Course Objective: The overall objective of this course is to familiarize the students with

management functional areas in the organization and applying the learned concepts in actual

business environment.

Unit I

Marketing Management: Concept of Marketing, Functions of Marketing, Marketing System,

Marketing-Mix, Product levels, Product-mix, PLC, NPD; Pricing strategies; Distribution

Channels- Meaning, Channel Management decisions, Physical distribution; Promotion-mix

elements and strategies; Production Management: Meaning, Functions, Production Planning and

Control, Quality Control, Facility Location and Layout.

Unit II

Human Resource Management: Meaning, Significance, Functions; Recruitment: Meaning,

sources, Selection: Meaning and process, Training: Meaning and methods , Promotion and

Transfer : meaning and basis; Financial Management- Meaning, Nature and Scope of Financial

management, Profit and Wealth Maximization, Sources of Finance.

Unit III

Strategic Management: Meaning, Need, Importance, Levels of strategy, various stages and

components of SM, Role of C.E.O. (Chief Executive Officer) in Strategic Management, Strategic

Management Process, BCG Matrix and SWOT Analysis ; Research and Development-Meaning

and Process.

Suggested Readings:

1. Aswathappa, K., Human Resource Management, Tata McGraw-Hill, New Delhi.

2. Chunawalla, S.A., Basics of Production and Operations Management, Himalaya Publishing

House, New Delhi.

3. Kazmi, Azhar, Strategic Management and Business Policy, Tata McGraw Hill, New Delhi.

4. Koontz, H., “Principles of Management (Ascent series)”, 2004, Tata McGraw Hill Publishing.

5. Kotler, Philips, Principles of Marketing, Pearson, New Delhi.

6. Kothari., C.R., Research Methodology Methods & Techniques, New Age International

Publishers, New Delhi, 2nd

Edition, 2009.

7. Prasanna Chandra, Financial Management (Theory& Practice), Tata McGraw Hill, New

Delhi.

8. Rao, VSP, Human Resource Management, Excel Books, New Delhi.

9. Robbins, S.P. and Coulter, M., “Management”, 9th Edition, 2008, Prentice Hall of India.

Suggested Course Pedagogy: Case Study, Practical Assignments, Role Plays, Small Projects,

Class Room inputs



Title: BUSINESS ENVIRONMENT



Course Objective: To understand the overall business environment and evaluate its various

components in business decision making. The aim of this course is to highlight those external

factors which can affect the decision making process.

Unit I

Concept and Introduction to Business and Business Environment; Business Environment: Need

to Scan the Business Environment, Techniques for environment analysis, Elements of

Environment:, Economic, Political and Government Environment, Technological Environment,

Types of Economies, Major Problems of Indian Economy - Economic Growth, Poverty,

Population and Unemployment. Role of Economic Planning

Unit II

Economic Reforms; Recent Industrial Policy, Industrial Licensing, Monetary Policy, Union

Budget and Recent Fiscal Policy of India, Public sector in India: Concepts, Philosophy and

Objectives, Performance, Privatisation, Joint sector and Co-operative Sector in India, Concepts

of Liberalization, Privatization, Globalization, Disinvestment and Divestment, Corporate Social

Responsibility of Business, Consumer Protection Act 1986, The Environment Protection Act.

Unit III

SEBI guidelines relating to Capital Issues, Foreign Trade Policy ( Recent EXIM Policy),Role of

WTO, IMF & World Bank in World Economy , Balance of Payment, Foreign Exchange

Management Act(FEMA), Competition Act 2002(Earlier MRTP Act)

Suggested Readings:

1. Cherunilam, Francis, Business Environment, Himalaya Pub. House, 11th

Edition

2. Aswathappa,K., Essentials of Business Environment, Himalaya Pub. House, 2nd

Edition

3. Justin Paul, Business Environment, New Delhi, Tata McGraw Hill, 3rd

Edition

Suggested Course Pedagogy: Case Analysis, Role Plays, PPTs, Lecture Method, Presentations

on Contemporary Issues



Title: CONTEMPORARY ISSUES IN ACCOUNTING

Course Code : BCH 505 (Elective II)


Course Objective: To gain working knowledge of the professional standards, principles and

procedures of accounting and their application to different practical situations

UNIT I

Accounting standards: Purpose, Historical perspective, Role of IASC in standardizing

Accounting practices, Development of Accounting Standards in India, Indian Accounting

Standards (AS) 1-16.Corporate Financial Reporting: Meaning Objectives, Qualitative

characteristics, User Groups and Corporate Reporting, Corporate Reporting through Web.

UNIT II

Accounting for Price Level Changes: Purpose methods covering GPPA, RCA, NRVA, VBA and

CCCPPA, Evaluation of Accounting for Price level changes. Social Accounting: Concept, uses,

scope, various approaches, and social corporate reporting in India.

UNIT III

Accounting for Human Resource: Concept, methods, significance and limitations, Human

Resource accounting in India. Forensic Accounting: Meaning, Essentials, Historical

background, Functional Areas of Forensic Accountant, Forensic Accounting in India.

Suggested Readings:

1. Lal, Jawahar and Lele, R.K., “Contemporary Accounting Issues”, Himalaya Publishers.

2. Porwal, L.S., “Accounting Theory”, Tata McGraw Hill.

3. Lal, Jawahar, “Corporate Financial Reporting”, Taxman.

4. Arora, J.S., “Price Level Accounting”, Deep and Deep Publishers.

5. Chander, Subhash, “Corporate Reporting Practices”, Deep and Deep Publishers.

Suggested Course Pedagogy: Class room inputs, Case Analysis, Applications and PPTs



Title: WORKSHOP ON E-ACCOUNTING & TALLY Course Code: BCH 506


Course Objective: The course is aimed at giving the students hands on training in the key areas of financial and management accounting as well as in the implementation and operation of a computerized accounting system.

Unit I

Accounting Principles and Conventions, Transactions: Types of Accounts and Golden Rules, Computerised Accounting: its meaning, Features, Limitations and Advantages, Advantages of Manual Accounting versus Computerised Accounting, Introduction to TALLY, Features, Use of TALLY over Manual Accounting, Getting functional with TALLY- Creation, Alteration and Deletion of Company, Journal Entries, Creating Ledgers, Viewing/ altering multiple ledger on screen, Inventory Creation, Altering stock group, stock items, Fundamental aspects

Unit II

Methods of System Development, BRS in Computerised System, Application of latest Tally: Company Creation, Configuring Tally, Creating Masters, Accounting Vouchers in Tally: Contra Voucher, Payment Voucher, Receipt Voucher, Credit Notes, Debit Notes, Journal Voucher, Purchase Voucher, Sales Voucher, Memorandum Voucher, Optional Voucher, Post Dated Vouchers, Alteration, Deletion and Printing of Vouchers, Cheque Printing

Unit III

Depreciation, Adjustment and Provision entries, Accounting Report Display in Tally: Balance Sheet, Profit and Loss Account, Trial Balance, Stock Summary, Ratio Analysis, Printing various Books of Accounts and Financial Statements, Auditing of Computerised Accounting: Development of Computerised Accounting system, Computer Programmes for Accounting

Suggested Readings: 1. Maheshwari, S.N., An Introduction to Accountancy, Vikas Publication, New Delhi 2. Firewall Media, Computer Accounting with TALLY, Laxmi Publications, New Delhi 3. TALLY: Power of Simplicity, Tally.ERP 9 at a Glance

http://www.tallysolutions.co.nz/tally/sites/default/files/Tally.ERP%209%20at%20a%20Glance.pdf

4. “Tally for Beginners - (Accounting with Tally Part I & II)”, Tally Press, 2010 5. Maidasani, Dinesh, Mastering Tally. ERP 9, Firewall Publisher, 2011 6. Vishnu P. Singh, Tally ERP 9, Computech Publications Ltd, 2010 7. A. K Nadhani & K. K Nadhani, Implementing Tally-ERP 9.0, BPB Publications, 2007

Suggested Course Pedagogy: Class room inputs, Case Analysis and Real Time Applications





Title: OPERATIONS RESEARCH



Course Objective: This course is designed to provide students to apply major quantitative

techniques in order to improve managerial decisions. To develop analytical, critical thinking, and

problem-solving skills in a business context.

Unit I

Quantitative techniques: Meaning, Scope of Quantitative Techniques and Operations Research in

Management, Advantages and Limitations of Quantitative Techniques, OR Models, LPP:

Meaning of Linear Programming, General Mathematical Formulation of LPP, Graphical

Analysis, Simplex Method, Big M-Method. Advantage and Limitations of LPP.

Sequencing: Concepts, Solutions of processing ‘n’ jobs through – ‘1’, ‘2’, ‘3’ and ‘m’ machines.

Unit II

Transportation Problems :Transportation Model Mathematical Formulation, Initial Basic

Feasible Solution, Vogel's Approximation Method, Optimization (Minimization and

Maximization) Using Modified Distribution Method and Stepping Stone Method, Applications

of transportation Model, Assignments Problems: Concepts and solutions, Formulation of

Assignment Problems, Solution of Assignment Problems Using Hungarian Method

(Minimization and Maximization ) .

Unit III

Game theory: Concepts, Solutions of 2-person games, Pure & Mixed strategy games, Odds

method, Dominance Method. Elementary Replacement problems: Concepts and solutions –

Replacement of items that deteriorate with time (with & without change in money value) and

items that breaks down suddenly. Inventory Control- Introduction, reasons for carrying

inventory, concept of EOQ, EOQ Models – deterministic and probabilistic.

Suggested Readings: 1. Baruah, Srinath, Basic Mathematics and its Application in Economics, Macmillan India

Ltd

2. Ed.Hillier, Fredrick S. and Lieberman, Gerald J., Operations Research, Tata McGraw

Hill, 8th

Edition

3. Saha, Suranjan, Practical Business Mathematics and Statistics, Tata McGraw Hill

4. Tiwari, N.K., Shishir Shandilya, Operations Research, PHI, New Delhi

5. Swarup, K., Gupta, P. K. and Mohan, M., Operations Research, Sultan Chand & Sons

6. Sharma, J.K., Operations Research, Laxmi Publishers, New Delhi, 5th

Edition

7. Bhat, K. Sridhara, Operations Research, Himalaya Pub., New Delhi

8. Jensen, Bard, Jensen, Operations Research Models and Methods, Wiley Pub., New Delhi

Suggested Course Pedagogy: Class room inputs, Practical Assignments



Title: FINANCIAL MANAGEMENT



Course Objectives: To provide students with a heightened appreciation of the role of a financial

manager within a firm and to understand the tools and the nature of the decisions that financial

managers must make to satisfy the stakeholders. Along with this objective, the students must be

able to use the applications of capital structure, capital budgeting and working capital

management models.

Unit I

Introduction: Concept of finance function, Scope and objectives of finance, Profit maximization

vs. Wealth Maximization, Agency Problem, Concepts in Valuation: Time value of money

Capital Budgeting Decisions: Discounted and Non-Discounted Cash Flow Techniques for

appraising capital investments.

Unit II

Financing decision: Markets & Sources of finance- Long term & Short term, Capital Structure

decision: NI, NOI, Traditional and Modigliani Miller approach, Leverage analysis: Financial,

Operating and Combined leverage, EBIT-EPS analysis

Cost of Capital: Cost of equity, preference shares, debentures and Retained earnings, Weighted

average cost of capital.

Unit III

Dividend Policy Determinants, Theories & Bonus Issue, Working Capital Management: An

Overview, Determinants & Approaches, Working Capital Cycle, Introduction to Management of

Cash, Receivables and Inventories, Financing Working Capital needs

Suggested Readings:

1. Pandey, I.M., Financial Management, Vikas Publishing House

2. Srivastava, Rajiv, Financial Management, Oxford Univ. Press

3. Kapil, Sheeba, Financial Management, Pearson Edu.,

4. Prasanna Chandra, Financial Management (Theory& Practice), Tata McGraw Hill

5. Khan & Jain, Financial Management, Tata McGraw Hill

6. Rustagi, R.P., Principles of Financial Management, Taxmann’s

Suggested Course Pedagogy: Class room inputs, Case Analysis, Applications and PPTs



Title : RETAIL MANAGEMENT



Course Objective: To develop knowledge of contemporary retail management issues at the

strategic level. Describe and analyse the way retailing works, specifically the key activities and

relationships. Also provide an academic underpinning to the above through the application of

retailing theory and research.

Unit I

Retailing – Definition, Scope, Economic significance, Opportunities in retailing, Types of

Retailing & Retailers, Types of retail formats, Multichannel retailing including online retailing

(E-tailing), Indian vs Global Scenario, Franchising in retailing, Retail Marketing mix; Retail

consumer buying behaviour Social factors influencing buying decisions in retailing.

Unit II

Retailing Strategy: Retail strategy, Target market and retail planning process, Retail organization

structure: Major functional areas, careers in retailing; Retail Location & Site Selection: Location

opportunities, Factors affecting retail location decision, factors affecting Site selection

Unit III Gaining competitive advantage through HRM, Designing retail organization structure,

Motivating retail employees; Store design: Interiors & exteriors, Store layout, Types of layouts,

Factors affecting store layout, Retail Communication Mix: Developing brands and building

customer loyalty, Promotion strategy, planning a retail promotion strategy. Retail Strategies –

Differentiation strategies – Growth strategies – Expansion Strategies – Pricing strategies; Role of

IT in retailing

Suggested Readings:Text and Cases

1. Pradhan, Swapana, Retailing Management, Tata McGraw-Hill Education, New Delhi.

(Latest Edition)

2. Gilbert, Dravid, Retail Marketing , Pearson Education, New Delhi. (Latest Edition)

3. Lamba, A. J., The Art of Retailing , Tata McGraw-Hill Education, New Delhi. ((Latest

Edition)

4. Berman, Barry & Joel R Evans, Retail Management-A Strategic Approach, Prentice Hall,

New Delhi ((Latest Edition)

Suggested Course Pedagogy: Case Study, Practical Assignments, Small Projects, Class Room

inputs



Title: ENTREPRENEURSHIP AND SMALL BUSINESS MANAGEMENT



Course Objective: This course is designed to prepare a ground where the students view,

Entrepreneurship as a desirable and feasible career option. In particular the paper seeks to build

the necessary competencies and motivation for a career in Entrepreneurship. After studying this

course, the students would be able to build on personal as well as external resources with a view

to successfully launching and subsequently managing their enterprises.

Unit I

Entrepreneurship: Meaning and Significance, Theories, Types of Entrepreneurs, Entrepreneurial

Competencies, Intrapreneursip & Entrepreneurship, Entrepreneurial Motivation: Compelling

Factors (Kakinada Experiment), Women Entrepreneurship: Functions, Role, Problems and

Development of Women Entrepreneurs; Establishing Entrepreneurial System: Idea Generation

and its sources.

Unit II

Relationship between Entrepreneurship Development and Economic Development, Factors

Affecting Entrepreneurial Growth: Economic & Non Economic Factors, Role of

Entrepreneurship in India, Problems Associated with Entrepreneurship in India, Role of

Government, Promotional Agencies, Schemes and Institutions for Entrepreneurship

Development in India

Unit III

New Venture Development: Methods and Procedures. Overcoming Hurdles in New Venture

Development, Feasibility study, Small Scale Industry: Definition, Role and Problems of SSI,

New Industrial Policy for SSI; Tax Considerations and Benefits to Small Scale Unit; Industrial

Sickness: Causes, Consequences and Remedial Measures,

Suggested Readings:

1. Hisrich, Entrepreneurhip (SIE), Tata McGraw Hill, New Delhi.

2. Charantimath, Poornima M, Entrepreneurship Development and Small Business

Enterprise, Pearson, New Delhi.

3. Gupta, Dr. C.B., Srinivasan, Entrepreneurship Development in India, Sultan Chand &

Sons, New Delhi.

4. Desai, Vasant, Small –Scale Industries and Entrepreneurship, Himalaya Publishing

House, New Delhi.

5. Timmons, New Venture Creation, Tata McGraw Hill, New Delhi.

Suggested Course Pedagogy: Discussion about contemporary issues throughout the syllabus on

each topic, concept clarity with the aid of case analysis, Biographies of successful entrepreneurs.



Title: FINANCIAL SERVICES AND MARKETS

Course Code: BCH 605 (Elective III)


Course Objective: The basic objective of this course is to acquaint the students with the

working, performance and regulations of financial system, and to make them aware of the role of

SEBI, its regulations for the development of Indian financial markets and systems.

Unit I

Financial System in India: Financial Assets, Financial Intermediaries, Financial Markets,

Financial Instruments, Money Market: Constituents and Regulations; Capital Market: Primary

and Secondary, Regulations , Mode of Raising Capital from Primary Market, SEBI Guidelines

relating to Primary Market

Unit II

Stock Exchanges: Working of Stock Exchanges in India: NSE, BSE, OTCEI, Defects &

Problems, Depositories: NSDL & CDSL, Bond Market in India

Financial Services in India: Nature, types, Regulatory Framework & major problems; Leasing;

Concept, types, Factoring: Concept, types, Forfeiting: meaning and mechanics

Unit III

Mutual Funds: Meaning, types, structure, significance, Merchant Banking in India: Role and

functions, Venture capital: meaning, characteristics, Private Equity & Angel Investing, Credit

rating: Concept, types, functions, process and methodology of credit rating.

Suggested Readings:

1. Bhole, L. M., Financial Institutions and Markets, Tata McGraw-Hill Publishing Co. Ltd.,

New Delhi.

2. Khan, M.Y., Financial Services, Tata McGraw-Hill Publishing Co. Ltd., New Delhi.

3. Pathak, Bharati V., The Indian Financial System: Markets, Institutions and Services,

Pearson, New Delhi.

4. Bhasin, Niti, Indian Financial System, New Century Publications, New Delhi

5. Gurusamy, Financial Markets and Institutions, Tata McGraw-Hill Publishing Co. Ltd.,

New Delhi.

6. Gupta & Aggarwal, Financial Services, Kalyani Publishers.

Suggested Course Pedagogy: Class room inputs, Case Analysis and Applications and PPTs.

Documents

School of Commerce and Management - Best & Top …sggswu.edu.in/uploads/B.Com_(2017-2020)_Syllabus_.pdf · Department of Commerce under School of Commerce and Management, ... d) Section