Scheme of Examination and Syllabi

Page 1
(Divya Verma) (C.L. Gurumurthy) (V.Kumar) (Anup S. Beniwal)

(Anu Singh Lather) (H.C.Rai)

SCHEME OF EXAMINATION AND SYLLABI

for

BACHELOR OF COMMERCE (HONOURS)

for

First to Sixth Semester
(!e!f! "#$% & "#$' A()*emi( Sessio+)

,URU ,OBIND SIN,H INDRA-RASTHA UNI.ERSITY
SECTOR $/ C0 D1AR2A3$$##45

[Effective from Academic Session 2013-2014]
Passed by BOS on ay 2! 2013
Passed by S"b-#ommittee of Academic #o"nci$ on ay %! 2013

Page 2


SCHEME OF EXAMINATIONS

,URU ,OBIND SIN,H INDRA-RASTHA UNI.ERSITY0 DELHI
BACHELOR OF COMMERCE (HONS!)

Criteri) for I+ter+)6 Assessme+t

All theory courses have internal assessment of 25 marks. For the courses related to projects, internal
assessment is 50 marks and external examination is 50 marks. The courses related to La have !0
marks as internal assessment and "0 marks for external examination.
The internal assessment of the students #out of 25 marks$ shall e as per the criteria %iven elo&'

(. )lass Test*+ * (0 marks

2. )lass Test*++ * (0 marks

,. +ndividual -resentation./iva*/oce.0roup 1iscussion * 5 marks

Note7 Re(or* sho86* 9e m)i+t)i+e* 9: f)(86t: )+* m)*e );)i6)96e to the ex)mi+)tio+
9r)+(h of the U+i;ersit:!

MAXIMUM < MINIMUM CREDITS OF THE -RO,RAMME

The total numer of the credits of the 2.)om #3ons.$ -ro%ramme is ("0.

4ach student shall e re5uired to appear for examinations in all courses. 3o&ever, for the a&ard of
the de%ree a student should secure at least (50 credits.
The electives shall e floated if minimum numer of students optin% for it are 20 per cent of the
intake in the course.


Page 3



I! SUMMER TRAININ, -RO=ECT

4ach student shall under%o practical trainin% of six &eeks durin% the vacations after fourth semester
in an approved usiness . industrial . service or%ani6ation and sumit at least t&o copies of the
7ummer Trainin% 8eport to the 1irector . -rincipal of the +nstitution &ithin t&o &eeks of the
commencement of the Fifth 7emester. The 7ummer Trainin% 8eport shall )arry (00 marks. +t shall
e evaluated for 50 marks y an 4xternal 4xaminer to e appointed y the 9niversity and for the
rest of the 50 marks y an +nternal 4xaminer to e appointed y the 1irector . -rincipal of the
+nstitution. The internal 4xaminers shall comprise of a minimum of t&o +nternal Faculty :emers.

II! FINAL YEAR MA=OR -RO=ECT RE-ORT

1urin% the sixth semester each student shall undertake a project to e pursued y him . her under
the supervision of an +nternal 7upervisor to e appointed y the 1irector . -rincipal. The project
should e ased on primary data. 2oth the suject and the name of the 7upervisor &ill e approved
y the 1irector . -rincipal of the +nstitution. The -roject 8eport in duplicate alon% &ith one soft
copy in a )1 &ill e sumitted at least four &eeks prior to the commencement of the 4nd Term
4xamination of the 7ixth 7emester. -roject 8eport shall carry (00 marks. These shall e evaluated
y an 4xternal 4xaminer appointed y the 9niversity for 50 marks and for the rest of the 50 marks
y an +nternal 4xaminers to e appointed y the 1irector . -rincipal of the +nstitution. The internal
4xaminers shall comprise of a minimum of t&o +nternal Faculty :emers.

Passed by S"b- #ommittee of Academic #o"nci$ on ay %! 2013

Page 4



BACHELOR OF COMMERCE (HONS!) -RO,RAMME

First Semester Ex)mi+)tio+


Co*e No! -)>er L T?- Cre*its
2);: (0( Financial Accountin% 5 3 5
2);: (0, :ana%ement -rinciples and
;r%ani6ation 2ehavior
5 3 5
2);: (05 4n%lish 5 3 5
2);: (0< +ntroduction to +nformation
Technolo%y
5 3 5
2);: (0= )omputer La 0 " ,
Tot)6 "# / "%

Page &




Se(o+* Semester Ex)mi+)tio+


2);: (02 2usiness )ommunication 5 3 5
2);: (0! :icro 4conomics*+ 5 3 5
2);: (0" 2usiness :athematics 5 3 5
2);: (0> 2usiness La&s 5 3 5
2);: ((0 2usiness 7tatistics 5 3 5
Tot)6 "@ 3 "@

Page '




Thir* Semester Ex)mi+)tio+

2);: 20( )ost and :ana%ement
Accountin%
5 3 5
2);: 20, :arketin% :ana%ement 5 3 5
2);: 205 :icro 4conomics*++ 5 3 5
2);: 20<

)orporate La&s 5 3 5
2);: 20= 2usiness 4thics and
)orporate 7ocial
8esponsiility (Interdisciplinary
paper)
! 3 !
2);: 2(( )omputeri6ed Accountin%
7oft&are #)omputer La $
* ' 2
Tot)6

"' ' "/

Page (





Fo8rth Semester Ex)mi+)tio+

NUES- Non-University Examination System
Note7 At the end of the Fourth 7emester all the students shall have to under%o 7ummer Trainin%
for 7ix ?eeks.


2);: 202 )orporate Accountin% 5 3 5
2);: 20! Auditin% 5 3 5
2);: 20" :acro 4conomics 5 3 5
2);: 20> 3uman 8esource :ana%ement 5 3 5
2);: 2(0 4nvironment :ana%ement
#@947$
2 3 2
2);: 2(2 ?ork -sycholo%y
(Interdisciplinary paper)
! 3 !
Tot)6 "/ 3 "/

Page )





Fifth Semester Ex)mi+)tio+

The st8*e+ts i66 (hoose o+e e6e(ti;e >)>er from Ai;e+ e6e(ti;es!

E6e(ti;e I
2);: ,((' +nvestment :ana%ement
2);: ,(,' Financial :arkets and +nstitutions
2);: ,(5' 7ales and 1istriution :ana%ement
2);: ,(<' +ndustrial 8elations and Laour La&s
2);: ,(=' 7ervices :arketin%


2);: ,0( +ndian 4conomy 5 3 5
2);: ,0, +ncome Tax La& and -ractices 5 3 5
2);: ,05 4ntrepreneurship 1evelopment 5 3 5
2);: ,0< :ana%ement +nformation 7ystem 5 3 5
2);: ,0= 7ummer Trainin% 8eport A /iva
/oce
* * "
BCOM ELECTIE I 5 3 5
Tot)6 "@ 3 %$

Page %





Sixth Semester Ex)mi+)tio+

O+e e6e(ti;e sho86* 9e (hose+ from the Ai;e+ e6e(ti;es i+ sixth semester!

E6e(ti;e II
2);: ,(2' +ntroduction to 1erivatives
2);: ,(!' -rinciples of +nsurance
2);: ,("' )ompensation :ana%ement
2);: ,(>' 3uman 8esource 1evelopment
2);: ,20* Advertisin% and 2rand :ana%ement
2);: ,22* )ustomer 8elationship :ana%ement


2);: ,02 Financial :ana%ement 5 3 5
2);: ,0! +ndirect Taxes 5 3 5
2);: ,0" +nternational 2usiness 5 3 5
2);: ,0> Financial :odellin% &ith
7preadsheets # )omputer La$
* / ,
2);: ,(0 8esearch -roject and /iva /oce * 3 "
BCOM ELECTIE II 5 3 5
Tot)6 "# / "B

Page 10



SEMESTER I

Page 11


BACHELOR OF COMMERCE(Ho+s)

BCOM $#$3 Fi+)+(i)6 A((o8+ti+A
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of this paper is to help students to ac5uire conceptual kno&led%e of the financial
accountin% and to impart skills for recordin% various kinds of usiness transactions.

Co8rse Co+te+ts7

U+it7 I Le(t8res7 $5
I+tro*8(tio+7 :eanin% and scope of financial accountin%. ;jectives, nature and functions. 8elationship of
accountin% &ith other disciplines * accountin% as an information system. Advanta%es and limitations of
accountin%, asis of accountin% * cash vs. Accrual Accountin% principles, concepts and conventions.
+ntroduction to Accountin% standards' concept, enefits, procedure for issuin% accountin% standards in +ndia.
@eed and si%nificance of +nternational Financial 8eportin% 7tandards #+F87$, B28L.

U+it II Le(t8res7 $'
Le*Aer -osti+A )+* Tri)6 B)6)+(e7 Led%er. -ostin% and preparation of Trial 2alance. )apital and 8evenue'
)lassification of +ncome, )lassification of 4xpenditure, )lassification of 8eceipts. Cournal and 7usidary
ooks of accounts.

U+it III Le(t8res7 "#
De>re(i)tio+ A((o8+ti+A7 )oncept of 1epreciation*@ature, ;jectives, :ethods of computin% #strai%ht
line method and &ritten do&n value method$. )han%e of :ethod*Accountin% standard " #+)A+$, salient
features of Accountin% 7tandard #A7$ * " #+)A+$ #8evised$
+nventories' :eanin%, /aluation And 8ecord systems. -eriodic and -erpetual. :ethods of /aluation. F+F;,
L+F; and ?ei%hted Avera%e*Accountin% 7tandard #A7$ * 2 #+)A+$.
Fi+)6 A((o8+ts7 -reparation of Financial Accounts of 7ole -roprietorship and -artnership Firms from a
Trial 2alance &ith adjustments. -reparation of Final Accounts of @on*-rofit ;r%ani6ations. 2ank
8econciliation 7tatement.

U+it I. Le(t8res7 $5
)onsi%nment and Coint /enture Accounts, 3ire -urchase and +nstalment 7ystems.
2ranch Accountin%' )oncept of 1ependent ranchesD accountin% systemD detors system, stock and detors
system. +ndependent ranches' Accountin% 7ystem*important adjustment entries and preparation of
consolidated profit and loss account and alance sheet.
Accountin% for -artnership.LL- Firms7 Admission, 8etirement and 1eath of a -artner.

Text BooDs
(. Tulsian, -.)., #20(($, Financial Accountin%, 7.)hand -ulishers, @e& 1elhi, (
st
edition.
2. :ahesh&ari, 7.@. and. 7. E. :ahesh&ari, #200>$, Financial Accountin%, /ikas -ulishin% 3ouse,
@e& 1elhi.

Page 12


Refere+(e BooDs
(. Cain, 7.-. and @aran%, E.L., #20(0$, Financial Accountin%, Ealyani -ulishers, @e& 1elhi.
2. 0upta 8. L. 8adhas&ami, :., #20(0$, Advance Accountancy /ol. +, 7ultan )hand A 7ons..
,. 7eh%al, Ashok, and 7eh%al, 1eepak, #20(($, Advanced Accountin% -art F+, Taxmann -ulishers,
@e& 1elhi.
!. @araynas&ami, 8., #20(($, Financial Accountin%' A :ana%erial -rospective, -rentice 3all
+nternational, !
th
4dition.

Page 13





BCOM $#%3 M)+)Aeme+t -ro(ess )+* OrA)+is)tio+)6 Beh);io8r

L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The course aims at providin% fundamental kno&led%e and exposure to the concepts, theories
and practices in the field of mana%ement.

Co8rse Co+te+ts

U+it I Le(t8res7"#
I+tro*8(tio+7 )oncept, @ature, -rocess and 7i%nificance of :ana%ementD :ana%erial levels, skills, Functions
and 8olesD :ana%ement vs. AdministrationD )oordination as 4ssence of :ana%ementD 1evelopment of
:ana%ement Thou%ht' )lassical, @eo*)lassical, 2ehavioural, 7ystems and )ontin%ency ApproachesD
:ana%ement and 7ociety' The 4xternal 4nvironment, 7ocial 8esponsiility, and 4thics' An ;vervie&D
:ana%erial )ommunication,D 8ole of technolo%y in communication.

U+it II Le(t8res7 "#
-6)++i+A' @ature, 7cope and ;jectives of -lannin%D Types of plansD -lannin% -rocessD 2usiness
Forecastin%D :2;' )oncept, Types, -rocess and Techni5ues of 1ecision*:akin%.
OrA)+isi+A' )oncept, @ature, -rocess and 7i%nificanceD -rinciples of an ;r%ani6ationD 7pan of )ontrolD
1epartmentationD Types of an ;r%ani6ationD Authority*8esponsiilityD 1ele%ation and 1ecentrali6ationD
Formal and +nformal ;r%ani6ation.
St)ffi+A' )oncept, @ature and +mportance of 7taffin%D :otivatin% and Leadin%' @ature and +mportance of
:otivationD Types of :otivationD Theories of :otivation' :aslo&, 3er6er%, B, G and HD Leadership'
:eanin% and +mportanceD Traits of a leaderD Leadership 7tyles F LikertIs 7ystems of :ana%ement,
TannenaumA 7chmidt :odel and :ana%erial 0rid.
Co+tro66i+A' @ature and 7cope of )ontrolD Types of )ontrolD )ontrol -rocessD )ontrol Techni5ues F
Traditional and :odern.

U+it III Le(t8res7$/
I+*i;i*8)6 < ,ro8> Beh);io8r i+ OrA)+iE)tio+' +ndividual 1eterminants of ;2' -erception, Learnin%,
4motions, Attitudes, -ersonality, 7tress and +ts +mplication on :ana%ement -ractices, :ana%in% emotions in
or%ani6ationsD 7tructural 1ynamics of &ork %roups and ?ork Teams, -o&er, -olitics, )onflict and
@e%otiation, +nterpersonal 2ehaviour and 8elationsD concept of -sycholo%ical contractD Transactional
AnalysisD ;r%ani6ational commitmentD 1eterminants of Co satisfaction.

Page 14



U+it I. Le(t8res7 $'
OrA)+iE)tio+)6 -ro(esses7 ;r%ani6ational chan%e, ;r%ani6ational )ulture, innovation and creativity,
7trate%ic chan%e in or%anisations.

Text BooDs
(. @elson,Juick, Ehandel&al, #20(2$, ;r%anisational 2ehaviour, 2
nd
edition, )en%a%e Learnin%.
2. 8oins, #200=$, Fundamentals of :ana%ement' 4ssentials )oncepts and Applications, "
th
edition,
-earson 4ducation.

Refere+(e BooDs
(. Eoont6, 3. #200>$, 4ssentials of :ana%ement, :c0ra& 3ill 4ducation.
2. 0upta, ).2. #200>$, :ana%ement )oncepts and -ractices, 7ultan )hand and 7ons, @e& 1elhi.
,. 7toner, Freeman and 0ilert Cr. #20(0$ :ana%ement, >th 4dition, -earson 4ducation
!. :ukherjee, E, #200=$, -rinciples of :ana%ement, 2
nd
4dition, :c0ra& 3ill 4ducation.

Page 1&



BCOM $#@3 E+A6ish
L3@ T?-3# Cre*its3@

O9Ce(ti;e7 The ojective of this course is to familiari6e students aout the dynamics of usiness
lan%ua%e and discourse.
Co8rse Co+te+t7

UNIT & I Le(t8res7 "#
Reme*i)6 ,r)mm)r7 -arts of 7peech, 7entence 7tructure, )lauses, Tenses, /oices, @arration,
7uject*/er A%reement, )onditional 7entences, -unctuations.

UNIT & II Le(t8res7 $@
Comm8+i()tio+7 )ommunication process*idea, made, medium, arriers, remediesD +nterpersonal
communication*presentations, 0roup discussions, +ntervie&s, :eetin%s, -ulic speakin%.

UNIT & III Le(t8res7 $@
-rofessio+)6 1riti+A7 Types o! "ritin#-$escriptive% Narrative% $isc&rsive% 'r#&mentative% (e!lective% Literary etc)
'&dience analysis* !ormal correspondence-letters% (eports% +ro,ects-.&siness plans% memorand&ms% c&rric&l&m vitae-(es&me/

UNIT &I. Le(t8res7 "#
.)68e )**e* texts7
a$ KLife Lessons from @arayana :urthyL*Lecture delivered at @e& Gork 9niversity.
$ K?hy ?e @eed +nnovation, @ot Cust +nsulationL y 2ill 0ates
c$ K)reativityL y ;sho
d$ K:y 4xperiments &ith TruthL y :.E. 0andhi
e$ KFortune at the 2ottom of the -yramidL y ).E.-rahlad

Text 9ooDs7
(. :aison, :ar%aret :. #20(0$, 4xamine Gour 4n%lish, 3yderaad' ;rient Lon%man.
2. 7harma, 8.7. #(===$, Technical ?ritin%. 1elhi' 8adha -ulication.

Refere+(e BooDs
(. ?ren, -.)., :artin, 3. #200<$, 4n%lish 0rammer and )omposition, 7.)hand.
2. 7udarsanam, 8. #200>$, 9nderstandin% Technical 4n%lish. 1elhi' 7terlin% -ulishers -vt. Ltd.
,. 0annon, 8oert, 4dt., #(==($, 2est 7cience ?ritin%' 8eadin%s and +nsi%hts. 3yderaad' 9niversity
-ress #+ndia$ Limited.
!. :. Alderton -ink, :.A. -ink A 7.4. Thomas, #200>$, 4n%lish 0rammer and )omposition, 7. )hand
-ulishers.

Page 1'


BACHELOR OF COMMERCE (Ho+s)

BCOM $#43 I+tro*8(tio+ to I+form)tio+ Te(h+o6oA:

L3@ T?-3# Cre*its3@

O9Ce(ti;es7 This is a asic paper for )ommerce students to familiari6e &ith computer and itIs
applications in the relevant fields and expose them to other related papers of +T.
Co8rse Co+te+ts
U+it I Le(t8res73"#
B)si(s of Com>8ter )+* its E;o68tio+7 4volution of )omputer, 1ata, +nstruction and
+nformation, )haracteristics of )omputers, +nput*output 1evices #3ard&are, 7oft&are, 3uman
&are and Firm&are$,Function of 1ifferent 9nits of )omputer, )lassification of )omputers. 1ata
8epresentation '1ifferent @umer 7ystem #1ecimal, 2inary, ;ctal and hexadecimal$ and their +nter
)onversion #Fixed -oint ;nly$, 2inary Arithmetic #Addition, 7utraction, :ultiplication and
1ivision$, )omputer :emory' -rimary :emory, 7econdary memory, :a%netic 1isks, ;ptical
1isks, Flash :emory, :ass stora%e devices, @AC A 7A@Ms.
U+it II Le(t8res73$@
Com>8ter Soft)re7 Types of 7oft&are, +ntroduction to ;peratin% 7ystemD Function of ;7, Types
of ;peratin% 7ystems, 2ootin% -rocedure, 7tart*up 7e5uence, 1etails of 2asic 7ystem
)onfi%uration, +mportant Terms like 1irectory, File, /olume, Lael, 1rive @ame, etcD +ntroduction
to 09+ usin% ?indo&s ;peratin% 7ystem, )ompiler, +nterpreter and assemler, Types of lan%ua%esD
or* >ro(essor )+* soft)re!
U+it III Le(t8res73"#
O>er)ti+A S:stem Co+(e>t7' +ntroduction to 12:7, 7tructure of a 12:7, Advanta%es of 12:7,
1ata :odels, 4*8 :odellin%, 7JL 5ueries' 7elect, unionD +ntersect, except operators, A%%re%ate
operators, creatin% and alterin% tales and vie&s, +ntroduction to :7*?ord, 7pread 7heets and
0raphical 7olutions. All 1irectory :anipulations. ;peratin% system commands.
U+it I. Le(t8res73$@
Com>8ter NetorDs )+* IT )>>6i()tio+s7
1ata communication concepts, types of communication media, )oncepts of )omputer @et&orks,
@et&ork topolo%ies, @et&orkin% devices, ;7+ model, +nternet, +ntranet and 4xtranetsD Applications
of internet. +nformation Technolo%y and 7ociety' +ndian +T Act, Application of information
Technolo%y in 8ail&ays, Airlines, 2ankin%, +nsurance, +nventory )ontrol, Financial systems, 3otel
mana%ement, 4ducation, entertainment and health, security issues in information technolo%y.

Text BooDs
(. +TL, 47L, #20(2$ +ntroduction to +nfotech, 2
nd
edition, -earson 4ducation.
2. 0oyal, Anita, #20(0$ )omputer Fundamentals, (
st
4dition, -earson 4ducation.

Page 1(



Refere+(e BooDs

(. Leon and Leon, #(===$, +ntroduction to +nformation Technolo%y, /ikas -ulishin% 3ouse.
2. Coseph A. 2rady and 4llen F :onk, #200<$, -rolem 7olvin% )ases in :icrosoft and 4xcel,
Fourth Annual 4dition, Thomson Learnin%.
,. 4lmasri and @avathe, #200=$, Fundamentals of 1ataase 7ystems, 5
th
edition, -earson
4ducation.
!. Tanenaum, A. 7., #20(($, )omputer @et&orks, Fourth 4dition, -earson 4ducation.

Page 1)




BCOM $#B3 Com>8ter L)9
L3# T?-3/ Cre*its3%

The )omputer la &ill e ased on proficiency in ?ord processor, 7preadsheets, -o&erpoint, 7JL
5ueries.

Page 1%



SEMESTER II

Page 20


BACHELOR OF COMMERCE (Ho+s!)

BCOM $#"3 B8si+ess Comm8+i()tio+
L3@ T?-3# Cre*its3@
O9Ce(ti;es7 The aim of the suject is to develop studentsN aility to communicate correctly and
effectively on matters havin% relevance to day*to*day usiness operations.
COURSE CONTENTS
UNIT I Le(t8res7"#
I+tro*8(tio+ to B8si+ess Comm8+i()tio+7 2usiness communication* definition, importanceD Forms of
)ommunication F 1o&n&ard, up&ard, hori6ontal and lateral communication, -rocess of communicationD
-rinciples of )ommunication * <cIs conceptD Formal and informal communication net&orkD @ature and
importance of informal communicationD 0rapevine F sin%le strand, %ossip, cluster, -roailityD Advanta%es
and disadvanta%es of 0rapevineD 2arriers to communication.
UNIT II Le(t8res7 $@
1ritte+ Comm8+i()tio+7 2usiness letters* 8e5uest letters, 0ood ne&s letters, 2ad ne&s letters, -ersuasive
letters, 7ales letters. :inutes of the meetin%D 8eport &ritin%D Co application and resume &ritin%D 2usiness
communication via social net&orkD ?ritin% a lo%.
UNIT III Le(t8res7 $@
Or)6 Comm8+i()tio+7 -rinciples of oral presentations, Factors effectin% presentations, @on F /eral
communication F, -ara lan%ua%e, Time, 7pace, 7ilenceD Appearance, 2ody lan%ua%eD +ntervie& skills, types of
intervie&D :ock intervie&s and %roup discussion exercisesD 9nderstandin% 7kype and its usa%e in usiness
communication
UNIT I. Le(t8res7"#
Comm8+i()ti+A i+ ) M86ti(86t8r)6 1or6*7 idea of a %loal &orld, +mpact of %loali6ation on
or%ani6ational and multicultural communication, understandin% culture for %loal communicationD 4tic and
4mic approaches to culture, overcomin% cross cultural communication, cultural protocol in various countries.
-ulic 8elations #-8$' ?hy -8O definitions of -8, misconceptions aout -8, use of communication skills for
media and pulic relations, press release, handlin% a press conference.

Text BooDs7

(. Lesikar, #200=$, 2usiness )ommunication' :akin% )onnections in a 1i%ital ?orld, :c0ra& 3ill
4ducation.
2. 7en, l. #20(2$, )ommunication 7kills, -rentice 3all of +ndia.

Page 21



Refere+(e BooDs7
(. Eri6an, A. ). 2uddy, and :errier, -atricia, #200>$, 4ffective 2usiness )ommunication, <
th
4dition,
)en%a%e Learnin%.
2. Eaul A #200=$, 2usiness )ommunication. -3+
,. :adhukar, 8.E., 2usiness )ommunication, 2
nd
4dition, /ikas -ulishin% 3ouse, @e& 1elhi.
!. )arol, L. Lehman and 1ele, 1., 1ufrene, #20(2$, 2);:, )en%a%e Learnin%.

Page 22



BCOM $#'3 Mi(ro E(o+omi(s3 I
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of this suject is to %ive understandin% of the asic concepts and issues in usiness
economics and their application in usiness decisions.
Co8rse Co+te+ts
U+it I Le(t8res73"#
I+tro*8(tio+ to E(o+omi(s )+* Dem)+* Theor:7 ;pportunity cost and mar%inalism *production
possiility frontier, La& of demand and consumer e5uilirium*cardinal utility approach' +ndifference )urve*
price income and sustitution effect.

U+it II Le(t8res73"#
Dem)+*0 S8>>6: )+* the M)rDets0 Dem)+* C8r;es7 +ndividual demand curves and market demand
curve, movement alon% /s shift market demand curve. 4lasticity of demand*nature and types of theory of
supply, la& of supply, e5uilirium supply curves, elasticity of supply, shifts in demand and supply, shifts in
demand and supply.

U+it III Le(t8res73$@
Theor: of -ro*8(tio+7 :eanin% and )oncept of -roduction, Factors of -roduction and -roduction
function, Fixed and /ariale Factors, La& of /ariale -roportion #7hort 8un -roduction Analysis$, La& of
8eturns to a 7cale #Lon% 8un -roduction Analysis$ throu%h the use of +7; J9A@T7.

U+it I. Le(t8res73$@
Cost A+)6:sis < -ri(e O8t>8t De(isio+s7 )oncept of )ost, )ost Function, 7hort 8un )ost, Lon% 8un
)ost, 4conomies and 1iseconomies of 7cale, 4xplicit )ost and +mplicit )ost, -rivate and 7ocial )ostD
8evenue' concept, types, revenue curves.

Text BooDs7

(. 7amuelson, - , @ordhaus, ?. #200=$ 4conomics, (>
th
4dition, :c0ra& 3ill 4ducation.
2. 1&ivedi, 1.@. , #200>$,:ana%erial 4conomics, <
th
edition, /ikas -ulishin% 3ouse.

Refere+(e BooDs7

(. 7alvatore, 1. ##200=$$ :ana%erial 4conomics in a 0loal 4conomy, "
th
edition, ;xford 9niversity -ress.
2. Ereps, 1.# 200=$,:icro 4conomics for :ana%ers, (
st
edition, /iva 2ooks -vt. Ltd.
,. -eterson, L. and Cain #200"$, :ana%erial 4conomics, !
th
!. )olander, 1, ) #200>$ 4conomics, :c0ra& 3ill 4ducation.

Page 23



BCOM $#/3 B8si+ess M)them)ti(s
L3@ T?-3# Cre*its3@

O9Ce(ti;e7 The asic ojective of this paper is to e5uip students &ith simple techni5ues of al%era and
calculus &hich &ill help them in advanced courses in finance.

Co8rse Co+te+ts

U+it I Le(t8res7 $@
B)si(s of Co8+ti+A7 -ermutations and )omination, )oncept of Factorial, -rinciple of )ountin%,
-ermutation &ith 8estriction, )ircular -ermutation and )omination &ith 8estrictionD :athematics
+nduction' -rinciple, 7e5uences A 7eries *A.-. A 0.-.

Li+e)r A6Ae9r)7 1eterminantsD :inors and )o*factors, Laplace 4xpansionsD :atrices*7pecial typesD
operations, 8ank and 4lementary TransformationsD +nverse and @ormal formD )onsistency of linear system
of e5uations #9p to three variales$D Application to 2usiness -rolems.
Differe+ti)6 C)6(868s7 )oncepts of function, limit and continuity, %raphs of functions, definition of
derivativeD 1erivative as a 8ate :easure and :easure of slopeD Functions of more than one varialeD -artial
1erivatives#up to second order$D 3omo%enous Functions and 4ulerIs TheoremD 1ifferentiation of +mplicit
functionsD :axima* minima of Functions of one and t&o varialesD Applications in 2usiness -rolems.
U+it I. Le(t8res7 $@
I+teAr)6 C)6(868s7 )oncept of +nte%ration* as anti*derivative processD 7tandard formsD :ethods of
inte%ration*y sustitution, y parts, and partial fractionsD 1efinite inte%rationD Findin% areas in simple casesD
)onsumersI and producersI surplus.

Text BooDs7
1. Trivedi ). and Eashyap Trivedi, #20(0$, 2usiness :athematics, (st edition, -earson 4ducation.
2. 3a6arika, -. #20(0$, A textook of 2usiness :athematics, 7. )hand -ulication

Refere+(e BooDs7
(. 3olden, #20(($, +ntroductory :athematics for 2usiness and 4conomics, (
st
4dition, -al%rave
-ulication.
2. Tuttle, :ichael, 1., #200>$ -ractical 2usiness :ath' An Applications Approach, >th 4dition,-rentice
3all.
,. 2radley, T. and -aul -atton, #200"$ 4ssential :athematics for 4conomics and 2usiness, 2
nd
4dition,
?iley +ndia -vt. Ltd.
!. 7tanley A, 7al6man, )harles 1. :iller and 0ary )lendenen, #20(($, 2usiness :athematics, Addison
?esley Lon%man -ulication

Page 24


BACHELOR OF Commer(e(Ho+s)

BCOM $#53 B8si+ess L)s
L3@ T?-3# Cre*its3@

O9Ce(ti;e7 The ojective of the course is to impart asic kno&led%e of the important usiness la&s
alon% &ith relevant case la&.

U+it I Le(t8res7 "#
The I+*i)+ Co+tr)(t A(t $54"7 )ontract F meanin% of a contract, characteristics and kinds,
essentials of a valid contract F offer and acceptance, consideration, contractual capacity, free
consent, le%ality of ojects, void a%reements, contin%ent contracts, modes of dischar%in% a contract,
reach of a contract and its remedies, 5uasi contracts, contract of indemnity and %uarantee, contract
of ailment and a%ency.

U+it II Le(t8res7 $@
S)6e of ,oo*s A(t & $B%#7 )ontract of sale, meanin%, difference et&een sale and a%reement to sell,
)onditions and ?arranties, transfer of o&nership in %oods includin% sale y non*o&ners,
performance of contract of sale, meanin% of an unpaid seller, ri%hts of an unpaid seller a%ainst the
%oods and the uyer.

U+it III Le(t8res7 $@
NeAoti)96e I+str8me+t A(t7 Einds and characteristics of @e%otiale +nstruments, 3olders and
3older in F due course, -rivile%es of 3olders*in*due courseD @e%otiation and endorsement, crossin%
of che5ues types of crossin%, ouncin% of che5uesD )onsumer -rotection Act * (=>".

U+it I. Le(t8res7 "#
The Limite* Li)9i6it: -)rt+ershi> (LL-) A(t & "##57 7alient Features of the Act, 1istinction
et&een LL- and -artnership, LL- and )ompany, LL- A%reement, @ature of LL-, -artners and
1esi%nated -artners in an LL-, +ncorporation document, incorporation y 8e%istration, re%istered
office of LL- and chan%e therein* chan%e of name, chan%e of partners and their relations, extent and
limitation of liaility of LL- and -artners.

Text BooDs7
(. Tulsian, -.). #20(($, 2usiness La&s, Tata :c0ra& 3ill 4ducation, 2
nd
4dition.
2. Euchhal, :.)., #20(0$, 2usiness La&s, /ikas -ulishin% 3ouse, @oida, 2
nd
4dition.

Refere+(e BooDs7
(. 7ulphey,2ashe #20(($, 2usiness La&s, -3+ Learnin% -vt. Ltd., @e& 1elhi.
2. Euchhal, :.), Euchhal, /ivek, #20(2$, 2usiness La&, "
th
edition, /ikas -ulishin% 3ouse.
,. 7harma, C.-. #20(($, 4asy Approach to 2usiness La&s, Ane 2ooks -vt. Ltd.
!. :ahesh&ari, 7.@.#200>$, 2usiness La&s, 3imalaya -ulication 3ouse#-$ Ltd.

Page 2&



BCOM $$#3 B8si+ess St)tisti(s
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of this course is to familiari6e students &ith the asic statistical tools used
to summari6e and analy6e 5uantitative information for decision makin%.

COURSE CONTENTS
U+it I Le(t8res7 "#
St)tisti()6 D)t) )+* Des(ri>ti;e St)tisti(s7 :easures of )entral Tendency' :athematical avera%es
includin% arithmetic mean, %eometric mean and harmonic mean, properties and applications,
positional avera%es, mode, median #and other partition values includin% 5uartiles, deciles, and
percentileD

Me)s8res of ;)ri)tio+7 asolute and relative, ran%e, 5uartile deviation, mean deviation, standard
deviation, and their co*efficients, properties of standard deviation.varianceD :oments' calculation
and si%nificanceD 7ke&ness, Eurtosis and :oments.

Sim>6e Corre6)tio+ )+* ReAressio+ A+)6:sis7 )orrelation Analysis, meanin% of correlation
simple, multiple and partialD linear and non*linear, )ausation and correlation, 7catter dia%ram,
-earson co*efficient of correlationD calculation and properties, proale and standard errors, rank
correlationD 7imple 8e%ression Analysis' 8e%ression e5uations and estimation.

I+*ex N8m9ers7 :eanin% and uses of index numers, construction of index numers, univariate
and composite, a%%re%ative and avera%e of relatives F simple and &ei%hted, tests of ade5uacy of
index numers, 2ase shiftin%, prolems in the construction of index numers.

Text BooDs'
(. Levin, 8ichard and 1avid 7. 8uin. #20(($, 7tatistics for :ana%ement. <th 4dition. -3+.
2. 0upta, 7.-., and 0upta, Archana, #200=$, 7tatistical :ethods. 7ultan )hand and 7ons, @e& 1elhi.

Refere+(e BooDs'
(. 2erenson and Levine, #200>$, 2asic 2usiness 7tatistics' )oncepts and Applications. -rentice 3all.
2. 7pie%el :.1., #200<$ Theory and -rolems of 7tatistics. 7chaums ;utlines 7eries. :c0ra& 3ill
-ulishin% )o.
,. 3ooda, 8.-., #20(2$, 7tatistics for 2usiness and 4conomics, /ikas -ulishin% 3ouse, @e& 1elhi, 5
th
4dition.
!. Anderson, @., 1avid, #20(($, 7tatistics for 2usiness and 4conomics, )en%a%e Learnin%.

Page 2'



SEMESTER III

Page 2(


BACHELOR OF COMMERCE(B!Com Ho+s)

BCOM "#$ & Cost )+* M)+)Aeme+t A((o8+ti+A
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The primary ojective of the course is to familiari6e the students &ith the asic cost
concepts, allocation and control of various costs and methods of costin%.
Co8rse Co+te+ts
U+it I Le(t8res7 $@
Me)+i+A )+* S(o>e of Cost A((o8+ti+A7 2asic )ost ;jectives and scope of cost accountin%,
)ost centres and cost units, )ost classification and elements of cost, )ost ehaviour pattern,
separatin% the components of semi*variale costs.
:aterials )ontrol' :eanin%, 7teps +nvolved, :aterials and +nventory, Techni5ues of
:aterial.+nventory )ontrol, /aluation of +nventory.
L)9o8r Cost7 Attendance and payroll procedures, overvie& of statutory re5uirements, overtime,
idle time and incentives, 9tilisation of laour, direct and indirect laour, char%in% of laour cost,
remuneration systems and incentive schemesD
O;erhe)*s7 Functional analysis F factory, administration, sellin%, distriution, research and
development, fixed, variale, semi variale and step costD Factory overheads. Administration
overheads and 7ellin% and distriution overheads.

Cost 6e*Aers7 non*inte%rated accounts, inte%rated accounts, reconciliation of cost and financial
accounts. )ostin% 7ystems' 7in%le ;utput )ostin%, Co )ostin%, 2atch )ostin%.
Co+tr)(t Costi+A7 -ro%ress payments, retention money, escalation clause, contract accounts,
accountin% for material, accountin% for plant used in a contract, contract profit and alance sheet
entriesD -rocess )ostin% #includin% Coint -roducts and 2y*products and +nter*process -rofits$,
;peratin%.7ervice )ostin%. #Transport A -o&er 3ouse only$.

M)rAi+)6 Costi+A7 meanin%, advanta%es, mar%inal costin% and asorption costin%D )ost*-rofit*
/olume Analysis' reak even point, mar%in of safety, -./ 8atio, concept of key factorDreak*even
chart and its typesD1ecision makin%' costs for decision makin%, variale costin% and differential
analysis as aids in makin% decisions F fixation of sellin% price, explorin% ne& market, make or uy,
product mix, operate or shut do&n, sell or process further decisions etc.
B8*Aeti+A )+* B8*Aet)r: Co+tro6' concept of ud%et, classification of ud%et,fixed and flexile
ud%ets, Hero 2ased 2ud%etin%, ud%etary control ojectives, merits and limitations, performance

Page 2)


ud%etin%D 7tandard )ostin%' meanin%, advanta%es, limitation, applications, settin% of standards,
variance analysis, includin% material, laour, overhead and sales variances, decomposition of
variances, control ratios.

Text BooDs
(. @i%am, Lall,2.:., and Cain, +.)., #20(($, )ost Accountin%' -rinciples and -ractice, -rentice 3all
+nternational, >
th
4dition.
2. :ahesh&ari, 7. @. and :ittal, 7. @. #200=$, )ost Accountin% F Theory and -rolems, 22nd
8evised 4dition, 7hri :ahavir 2ook 1epot.

Refere+(e BooDs7
(. 8ajasekaran, #20(0$, )ost Accountin%, (st edition, -earson 4ducation.
2. 2hattacharyya 1earshi #20(0$, :ana%ement Accountin%, -earson -ulication, (
st
4dition.
,. Arora, :.@., #20(2$, A Textook of )ost and :ana%ement Accountin%, (0
th
edition, /ikas
-ulishin% 3ouse.
!. Lal, Ca&ahar and 7rivastava, 7eema, #200>$, )ost Accountin%, !th 4dition, :c0ra& 3ill 4ducation.

Page 2%



BCOM "#%3 M)rDeti+A M)+)Aeme+t
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of this paper is to identify the foundation terms and concepts that are
commonly used in marketin%. +t also identifies the essential elements for effective marketin%
practice. This course &ill %ive complete relationship et&een marketin% and other mana%ement
functions.
Co8rse Co+te+ts
U+it I Le(t8res7 $@
I+tro*8(tio+ to M)rDeti+A7 meanin% and scope of marketin%D marketin% mana%ement process*an
overvie&D concept of marketin% mixD understandin% marketin% environmentD consumer and
or%ani6ation uyer ehaviorD market se%mentation
-ro*8(t )+* -ri(i+A De(isio+s7 product conceptD types of productsD major product decisionsD
product life cycle, ne& product development processD -ricin% 1ecisions' determinants of priceD
pricin% process, policies and strate%ies

-romotio+ )+* Distri98tio+ De(isio+s7 (ommunication processD promotion tools*advertisin%,
-ersonal sellin%, sales promotionD distriution channel decisions*types and functions of
intermediariesD )hannel 1esi%nD selection and mana%ement of intermediaries.
EmerAi+A Tre+*s )+* Iss8es i+ M)rDeti+A7 )onsumerism, 8ural :arketin%, 7ocial :arketin%D
1irect :arketin%D ;nline :arketin%, 7ellin% 7kills.

Text BooDs7
(. Eotler,-., Eeller, E.L. Eoshy, A. and Cha, :., #200=$, :arketin% :ana%ement' A 7outh
Asian-erspective, (,th 4dition, -earson 4ducation, @e& 1elhi.
2. :ahesh&ari, 8.-., Cindal, Lokesh, #20(($, :arketin% :aana%ement' Theory and -ractice,
+nternational 2ook 3ouse.
Refere+(e BooDs
(. 8amas&amy, /.7 and @amakumari, 7. #200=$, :arketin% :ana%ement' 0loal -erspective +ndian
)ontext,!th 4dition, :acmillan -ulishers +ndia Ltd., @e& 1elhi
2. 7axena, 8ajan #200=$, :arketin% :ana%ement, Fourth 4dition, Tata :c0ra& 3ill 4ducation -vt.
Ltd.@e& 1elhi.
,. Louis 4. 2oone and 1avid L. Eurt6 #200<$, -rinciples of :arketin%, (2 th 4dition, )en%a%e
Learnin%.
!. -ride, ?illiam, :., and ;.). Ferrell #20(0$, :arketin% -lannin%, +mplementation and )ontrol,
)en%a%e Learnin%, @e& 1elhi.

Page 30



BCOM "#@3 Mi(ro E(o+omi(s 3II
L3@ T?-3# Cre*its3@

O9Ce(ti;e7 The ojective of the course is to ac5uaint the students &ith various market structures
&ithin &hich a firm operates. The )ourse also deals &ith lon%*term decision makin% and market
efficiency.
U+it I Le(t8res7 "#
-erfe(t Com>etitio+7 assumptions, price and output decisionsD e5uilirium of the firm and the
industry in the short and the lon% runs, includin% industryIs lon% run supply, difference et&een
accountin% and economic profits, producer surplus.
Mo+o>o6: M)rDet Str8(t8re7 kinds of monopoly, monopolistNs decision and e5uilirium, shifts in
demand curve and the asence of the supply curveD measurement of monopoly po&er and the rule
of thum for pricin%D hori6ontal and vertical inte%ration of firmsD comparison of pure competition
and monopoly, social costs of monopoly po&er, price discrimination, peak*load pricin%, pricin% of
pulic 9tilities.
Mo+o>o6isti( Com>etitio+ )+* O6iAo>o6:' price and output decisions in monopolistic
competition, monopolistic competition and economic efficiency, price discriminationD oli%opoly and
interdependence * )ournotNs 1uopoly :odel, 7tackeler% :odel, Einked 1emand :odel,
-risonerNs dilemma, )ollusive oli%opoly * -rice*Leadership :odel * 1ominant firm, )artels, 7ales
maximi6ation
M)rDet for F)(tor I+>8ts7 Determination of factor re&ards in perfect input markets in the 7hort A
Lon% runs under conditions of -erfect and +mperfect )ommodity :arkets, re&ard determination of
factors under the conditions of monopsony, monopolistic and monopsonistic exploitation, 8ole of
trade unions in &a%e determination, 8ental element in factor remunerationD 0overnment
intervention in factor market * direct or throu%h re%ulatory a%ency.

Page 31


Text BooDs7
(. 1i&edi, 1.@., #200>$, :icro 4conomics Theory and Applications, -earson 4ducation.
2. Eumar, 8aj, 0upta, Euldip, #20(0$, 2usiness 4conomics, 913, -ulishin% A 1istriutors -. Ltd,
@e& 1elhi.

Refere+(e BooDs7
$! 2aumol, ?illiam C., #20(0$, 4conomic Theory and ;perations Analysis. -rentice*3all of +ndia -vt.
Ltd., @e& 1elhi.
"! 2ro&nin%, 4.E., A C.:. 2ro&nin%. #200=$, :icroeconomic Theory and Applications. Ealyani
-ulishers, @e& 1elhi, 2nd edition.
%! 7alvatore, 1. 7chaumIs, #200=$, ;utline of Theory and -rolems of :icroeconomic Theory,
:c0ra&*3ill, +nternational 4dition.
'! 0hai, -ankaj and 0upta, Anu, #200=$, :icroeconomics, 7arup and 7ons.

Page 32



BCOM "#43 Cor>or)te L)s
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To help the students to understand the provisions of )ompanies Act (=5" and to identify the
scope, role and functions of the company secretary and est practices in key functional matters.

Co8rse Co+te+ts
U+it I Le(t8res7 "#

Com>)+:7 :eanin%, features, types, privile%es of private company, liftin% of corporate veil, formation of
company, :emorandum of Association' meanin%, importance, clauses of memorandum of association and
their alterationD 1octrine of ultra*viresD Articles of Association' meanin%, contents, alteration of articles of
associationD )onstructive notice and doctrine of indoor mana%ement.

U+it 3 II Le(t8res7 "#
-ros>e(t8s7 1efinition, contents of prospectus, 7tatement in lieu of prospectusD 7hare )apital' Types of
share capital, alteration of share capital, reduction of share capital, share and stock, share certificate and share
&arrantD )ompany :ana%ement' +ntroduction, 5ualification and dis5ualification of directors, appointment,
vacation, removal of po&ers, duties and liailities of directors, mana%erial remuneration.

U+it 3 III Le(t8res7 $@
Com>)+: Meeti+As )+* Reso68tio+7 Einds of company meetin%s, re5uisites of valid meetin%, proxy,
votin%, A%enda, :inutes of :eetin%s, 8esolution*meanin% and typesD ?indin% 9p' meanin%, compulsory
&indin% up, voluntary &indin% up, &indin% up under the supervision of )ourt, conse5uences of &indin% up.

U+it 3 I. Le(t8res7$@
Com>)+: Se(ret)r:7 :eanin% of company secretary, 5ualifications, 5ualities, functions, position, role and
importance of company secretary, Appointment, po&ers and ri%hts, duties and liailities of company
secretary.

Text BooDs
(. Euchal :.)., #200=$ :odern +ndian )ompany La&, 7hri :ahavir 2ooks, @oida.
2. Eapoor @.1., #20(0$, )ompany La&' +ncorporatin% the provisions of the companies Amendment
Act, 7.)hand.

Refere+(e BooDs
(. 7in%h Avtar, #200<$, )ompany La&, 4astern 2ook )ompany, Luckno&.
2. 7harma, A., #20(0$, )ompany La& and secretarial practice, /.E. pulications.
,. 0hosh ,E. :. , )handratre , E. 8.., #200=$, )ompany la& &ith secretarial practice, 2harat la& house
pvt. Ltd.
!. Cain, @.E., #200<$, )ompany La& and -ractice, 1eep A 1eep -ulication.

Page 33



BCOM "#B3 B8si+ess Ethi(s )+* Cor>or)te So(i)6 Res>o+si9i6it:

L3' T?-3# Cre*its3'

O9Ce(ti;es7 To ac5uaint students &ith the asics of usiness ethics and corporate social responsiility of
usiness.
U+it I Le(t8res7 $'
-o6iti()6 Tho8Aht7 Lierty, e5uality, justice, 8i%hts and reco%nition. The idea of %ood society, domain of
politics and ethics' 1emocracy and &elfare state, market and 0loalisation.

U+it II Le(t8res7 $'
Freedom and 1eterminism, Liertarianism, :orality and 7ociety, Theories of moral reasonin%*teleolo%ical
and 1eontolo%ical Theories.

Co+(e>t of 98si+ess ethi(s, corporate code of ethics' environment, accountaility, 8esponsiility.
)78' Ar%uments for and a%ainst, )78 :odels drivers and standards.

U+it I. Le(t8res7 $/
Iss8es i+ so(i)6 res>o+si9i6it:7 1iscrimination and Affirmative Action, diversity, ?omen in the ?orkplace'
7exual 3arassment and ?omenIs 8i%hts. Advertisin% and :arketin%' False or 1eceptive Advertisin%,
)onsumer 7afety and -roduct Liaility. The :oral 1imensions of +nformation Technolo%y

Text BooDs7
(. 2hanumurthy, E. / and Erishna, 9sha, #20(0$, -olitics, 4thics and 7ocial 8esponsiility of 2usiness,
-earsons 4ducation.
2. Arthur,C., 7hapiro, A., Throop, ?., #200($, 8eason and culture' An +ntroduction to -hilosophy,
-rentice hall.

Refere+(e BooDs
(. 8an%anathan, 7hyam, #200<$, 4thics and the history of +ndian -hilosophy, :otilal 2anarsidass.
"! -rahakaran, 7., #20(0$, 2usiness ethics and )oporate 0overnance, 4xcel ooks.
%! )adury report on )orporate 0overnance, (==2.
!. :akuma, :aurice, #20(0$, +ntroduction to -hilosophy, Paullines Africa.

Page 34




BCOM "$$3 Com>8teriEe* A((o8+ti+A Soft)re (Com>8ter L)9)
L3# T?-3' Cre*its3"

The students must e familiar &ith preparation of computeri6ed accounts #2y usin% TALLG
7oft&are or any other popular accountin% soft&are$' includin% creation of vouchers and recordin%
transactions, preparin% reports F cash ook and ank ook, led%er accounts, trial alance, profit and
loss account #income statement$ and alance sheets.

Page 3&



SEMESTER I.

Page 3'



BCOM "#"3 Cor>or)te A((o8+ti+A
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To help the students to ac5uire the conceptual kno&led%e of accountin% for corporate and to
ac5uaint the students &ith the accountin% prolems associated &ith the incorporation, expansion or
li5uidation of pulic limited or joint stock companies.

Co8rse Co+te+ts
U+it I Le(t8res7 "@
Sh)re C)>it)6 )+* De9e+t8res7 +-; ook uildin%, +ssues and forfeiture and uy*ack of sharesD
8edemption of preference sharesD issue and redemption of deentures, 8i%ht issue and onus sharesD
Accountin% for employee stock option plan.

Fi+)6 )((o8+ts of (om>)+ies' preparin% profit and loss account and alance sheet as per revised schedule
/+D 3oldin% companies accounts #excludin% cross holdin%$.as per -rovisions of Accountin% 7tandardD
-reparation of consolidated alance sheetD /aluation of 7hares and 0ood&ill.

Am)6A)m)tio+ of Com>)+ies7 Amal%amation and +nternal 8econstruction of )ompanies as per
Accountin% 7tandardD #excludin% prolems of amal%amation of inter*company holdin%$D Accountin% involved
in li5uidation of companies.

U+it I. Le(t8res7 $#

B)+Di+A )+* I+s8r)+(e Com>)+ies7 Accounts of ankin% and insurance companiesD Accountin%
statements of electricity companies. -rudential norms' asis of accountin%, income reco%nition asset
classification.

Text BooDs
(. 7eh%al, Ashok and 7eh%al, 1eepak, #200>$, Advanced Accountancy, "
th
edition, Taxmann Allied -vt.
Ltd.
2. :ahesh&ari, 7.@., #200=$, )orporate Accountin%, /ikas -ulishin% 3ouse, @e& 1elhi

Refere+(e BooDs
(. 7hukla, :.)., 0re&al, T.7.D and 0upta, 7.)., #200>$ Advanced Accounts, 7.)handA )o. @e& 1elhi
2. Tulsian, -.)., #20(0$ )orporate Accountin%, Tata :c0ra& 3ill -ulications
,. 7eh%al, A., #20(0$, Fundamentals of )orporate Accountin%, Taxmann -ulications.
!. 1icksee ,La&rence 8.., #200<$, The 7tudentIs 0uide to Accountancy. :arcel -ress.

Page 3(


BACHELOR OF COMMERCE(Ho+s!)

BCOM "#'3 A8*iti+A
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of this course is to familiarise students &ith auditin% principles and procedures.
COURSE CONTENTS

U+it 3 I Le(t8res7 "#
A8*iti+A7 :eanin%, definition, +mportance, Accountin% and Auditin%, Limitations ,)oncept of Auditin% A
7tandards, 1etection and -revention of Frauds and 4rrors, 2asic principles %overnin% an audit, Types of
auditD +nternal )ontrol, +nternal )heck and +nternal Audit, 4valuation of +nternal )ontrol 7ystem, +nternal
)ontrol 7ystem re%ardin% purchases, sales, salaries and &a%es.

U+it3 II Le(t8res7 $/
Audit -rocedure' Audit plannin%, Audit -ro%ramme, Audit &orkin% papers, Audit filesD Audit 4vidence'
:ethods of otainin% audit evidenceD 7pecial auditin% techni5ues.

/ouchin%*:eanin%, +mportance, /ouchin% of cash and tradin% transactions, 8outine )heckin% and Test
)heckin%D )ompany AuditorsD Appointment, 8emoval, 8i%hts, 1uties, and Liailities. AuditorIs 8eport. )ost
Audit, 7ocial Audit

U+it & I. Le(t8res7 $'
/erification and valuation of Assets and LiailitiesD AuditorsN 8eport' )lean and Jualified Audit 8eport,
1isclaimer of opinion, Audit )ertificate, )ompany Auditor 8eport

Text BooDs7

(. Eumar, 8avinder, and 7harma, /irender, #200=$, Auditin%' -rinciples and -ractices, -3+.
2. Cha, Aruna, #20(0$, Auditin%, Taxmann -ulishers.

Refere+(e BooDs7

(. :eenakumari, 7. and @a%arajan, +., #20(0$,Fundamentals of Auditin%, A-3 -ulishin% )orporation.
2. )ampell, :oroney Fiona, 8oyn A 3amilton, Cane #200<$, Auditin%' A -ractical Approach. Cohn
?iley A sons.
,. Tondon, 2.@. #20(0$, A 3and 2ook of -ractical Auditin%, 7. )hand A )o., 1elhi
!. )olifford 0ome6, #20(($, Auditin% and Assessment Theory A -ractices, -rentice 3all +nternational.

Page 3)



BCOM "#/3 M)(ro E(o+omi(s
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of this paper is to develop the concepts on :acroeconomic variales, &orkin% of
an economy, and ho& usiness decisions are affected &ith the influence of macro variales in usiness.
Co8rse Co+te+ts

U+it I Le(t8res7 "#
Co+(e>ts of M)(ro E(o+omi(s )+* N)tio+)6 I+(ome Determi+)tio+7 $e!initions% Importance% Limitations
o! Macro-Economics% Macro-Economic aria.les/ Circ&lar 0lo" o! Income in T"o% T1ree% 0o&r Sector Economy% (elation
.et"een Lea2a#es and In,ections in Circ&lar 0lo"* National Income) Concepts% $e!inition% Met1ods o! Meas&rement% National
Income in India% +ro.lems in Meas&rement o! National Income 3 +reca&tions in Estimation o! National Income/

M)(ro E(o+omi( Fr)meorD7 Theory of Full 4mployment and +ncome' )lassical, :odern #Eeynesian$
Approach, )onsumption Function, 8elationship et&een 7avin% and )onsumption. +nvestment function,
)oncept of :ar%inal 4fficiency of )apital and :ar%inal 4fficiency of +nvestmentD @ational +ncome
1etermination in T&o, Three and Four 7ector :odelsD :ultiplier in T&o, Three and Four 7ector :odel.

A+)6:sis of Mo+e: S8>>6: )+* I+f6)tio+7 Functions and Forms of :oney, 1emand for :oney*)lassical,
Eeynesian and Friedmanian Approach, :easures of :oney 7upply, Juantity Theory of :oney, +nflation*
Types, )auses, +mpact and 8emedies.

EF8i6i9ri8m of -ro*8(t )+* Mo+e: M)rDet7 +ntroduction to +7*L: :odel, 45uilirium* -roduct :arket
and :oney :arket, :onetary -olicy, Fiscal -olicy.

Text BooDs
(. :c 4achern,?illiam, +ndira,A., #20(2$, :acro 4);@, )en%a%e Learnin%.
2. A%ar&al, #20(0$, :acroeconomics Theory and -olicy, (
st

Refere+(e BooDs7
(. 1&ivedi, 1. @., #20(0$,:acro 4conomics, ,
rd
edition, :c0ra& 3ill 4ducation.
2. )haturvedi, 1.1, #20(($, :acro4conomics, +nternational 2ook 3ouse.
,. 7hapiro, 4., #200,$,:acro*4conomics Analysis, :c0ra& 3ill 4ducation.
!. 3irschey, :ark, #20(($, -rinciples of :acroeconomics, "
th
4dition, )en%a%e Learnin%.

Page 3%


BACHELOR OF Commer(e(Ho+s!)

BCOM "#53 H8m)+ Reso8r(e M)+)Aeme+t
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of this course is to make students familiarise &ith asic concepts of
human resource mana%ement and people related issues.
Co8rse Co+te+ts

U+it I Le(t8res7"#
I+tro*8(tio+ to HRM7 concept, nature, scope, ojectives and importance of 38:, role of 38:
in strate%ic mana%ementD 3uman 8esource 1evelopment' concept and evolutionD human capitalD
emotional 5uotientD mentorin%D 47;-D flexi*timeD 5uality circlesD Eai6enD TJ: and six si%ma,
overvie& of 0overnment policy since (==( affectin% human resources.

U+it II Le(t8res7"#
A(F8isitio+ of H8m)+ Reso8r(es7 human resource plannin%' concept, si%nificance and
approaches #social demand, rate of return and manpo&er re5uirement approach$D human resource
forecastin%' types and techni5uesD recruitment' policy, ojectives, process and contemporary
methods of recruitment #4*recruitment, recruitment process outsourcin% etc.$Dselection' tests,
intervie& and selection decisionD placement inductionD jo analysis, jo desi%n' ehavioral concerns,
er%onomic considerations and flexile &ork schedulesD introduction to employee empo&erment,
mana%in% protean careers, moonli%htin% phenomenon etc.

Tr)i+i+A )+* De;e6o>me+t7 introductionD trainin% as a systemD processD methodsD trainin% formatsD
developin% trainin% modulesD evaluation' processD modelsD trainin% &heelD mana%ement development
pro%rammesD talent mana%ement and employee en%a%ementD performance appraisal' purposeD
enefits and methodsD feedack systemD 381 score cardD mana%in% compensation' conceptD
2ehavioural issuesD 4thics in compensationD employee enefits, health and social security measures.

U+it I. Le(t8res7$@
Str)teAi( HRM7 381 audit, ethics and )78D mana%in% %loali6ationD technolo%y and 38:D &ork*
life alance and %reen 38: practicesD kno&led%e mana%ement.

Text BooDs7

(. 7nell et al #20(0$, 3uman 8esource :ana%ement, )en%a%eLearnin%#+ndia 4dition$.
2. 3aldar, 9day Eumar and 7arkar, Cuthika #20(2$, 3uman 8esource :ana%ement, ;xford 9niversity
-ress.

Page 40


Refere+(e BooDs7
(. :ello, Ceffrey A. #20(2$, 7trate%ic :ana%ement of 3uman 8esources. )en%a%e Learnin% #+ndia
4dition$.
2. :athis, Cackson and Tripathy, #20(2$, 3uman 8esource :ana%ement' A 7outh*Asian -erspective,(
st

,. Latest 4dition. Armstron%, :. #200=$, Armstron%Is 3andook of 3uman 8esource -ractice, Eo%an
-a%e.
!. 1essler et al #200>$, 3uman 8esource :ana%ement, -earson 4ducation.

Page 41



BCOM "$#3 E+;iro+me+t M)+)Aeme+t (NUES)
L3" T?-3# Cre*its3"

O9Ce(ti;es7
(. To %ain an understandin% of the concepts fundamental to environmental science
2. To understand the complexity of ecosystems and possily ho& to sustain them
,. To understand the relationships et&een humans and the environment.
!. To understand major environmental prolems includin% their causes and conse5uences.
5. To understand current and controversial environmental issues and possile solutions to
environmental prolems and their pros and cons.
". To understand ho& social issues and politics impact the environment.

COURSE CONTENTS

U+it I Le(t8res3 5
E(os:stems )+* ho the: orD7 Types of 4co*7ystems, 0eosphere F 2iosphere and
3ydrosphere introduction. :ajor issues of 2iodiversity, )onservation of 2io*1iversity
Co+(e>t of s8st)i+)9i6it: )+* i+ter+)tio+)6 efforts for e+;iro+me+t)6 >rote(tio+' )oncept of
7ustainale 1evelopment, 4mer%ence of 4nvironmental +ssues, 7tockholm )onference on
4nvironment, (=<2 and A%enda 2(. +nternational -rotocols, ?T;, Eyoto -rotocol, +nternational
A%reement on 4nvironmental :ana%ement.

U+it II Le(t8res3 5
-o668tio+ )+* -896i( -o6i(:
1)ter -o668tio+7 ?ater 8esources of +ndia, 3ydrolo%ical )ycle, :ethods of ?ater )onservation
and :ana%ement, 8iver Action -lan, 0round and 7urface ?ater -ollutionD ?aste ?ater
:ana%ement.
Air -o668tio+7 Air -ollution and Air -ollutants, 7ources of Air -ollution and its 4ffect on 3uman
3ealth and /e%etations.
0reen 3ouse 4ffect, 0loal ?armin% and )limate )han%e.
So6i* 1)ste' :ana%ement F and /arious :ethod 9sed, )ompostin%, Land Fill 7ites etc.
3a6ardous ?aste :ana%ement, 2iomedical ?aste :ana%ement.

U+it III Le(t8res3 5
E+;iro+me+t)6 Im>)(t Assessme+t (EIA) )+* E+;iro+me+t)6 M)+)Aeme+t S:stem (EMS)'
+ntroduction to 4+A, its +mpact, @otification of :;4F, +ntroduction to +7; =000 and (!000

Page 42


7tandards, .I+tro*8(tio+ to I+*i)+ E+;iro+me+t)6 6)s' Le%al frame&ork' , the +ndian -enal
)ode, 8ole of Cudiciary in 4nvironmental -rotection, ?ild Life #-rotection$ Act, (=<2, ?ater
#-revention and )ontrol of -ollution$ Act, (=<!, 4nvironment #-rotection$ Act, (=>", Air
#-revention A )ontrol of -ollution $ Act, (=>(, 1elhi 4nvironment La&.

UNIT I. Le(t8res3 '
Fie6* orD ? C)se St8*ies' /isit to a related site F river . uran . rural or industrial and
demonstration project includin% &ater odies.

Text BooDs

(. 7ulphey,:.:., #20(2$, +ntroduction to 4nvironment :ana%ement, -rentice 3all
+nternational.
2. @ath, :anju, #200>$, 4nvironment 7tudies, -earson 4ducation.

Refere+(e BooDs

(. 7ayre, 1on., #20(2$, +nside +7; (!000* The )ompetitive Advanta%e of 4nvironmental
:ana%ement, 7t Lucie -ress 1elray 2each, Florida
2. 0upta @.)., #200"$, 7ocial Auditin% of 4nvironmental La& in +ndia, edited ook, @e& )entury
-ulications.
,. 1ivan, 7hyam and 8osen )eran6, Armin, #200<$, 4nvironmental La& and -olicy in +ndia, )ases,
materials and statutes, ;xford 9niversity -ress.
!. 2o&les, +an A. and 0lenn T. -rickett,#200($, Footprints in the Cun%le' @atural 8esource
+ndustries, +nfrastructure and 2iodiversity )onservation, ;xford 9niversity -ress.

Page 43



BCOM "$"3 1orD -s:(ho6oA:
L3' T?-3# Cre*its3'

O9Ce(ti;e7 )ourse introduces the field of psycholo%y and its asic concepts, theories, and contriutions to
the understandin% of human ehavior.

UNIT3I Le(t8res7 $@
-s:(ho6oA:7 @ature and 7cope of -sycholo%y, 4mer%ence as 7cience, 7uject :atter, -sycholo%y in +ndia.
:ethods of -sycholo%y' 4xperimental, ;servation, 7urvey, 2ranches of -sycholo%y, Applications of
-sycholo%y
?ork -sycholo%y' @ature of &ork psycholo%y, the &orld of &ork and or%anisations, emer%in% issues in
occupational psycholo%y.

UNIT3II Le(t8res7 $@
-eo>6e )t orD7 personality, intelli%ence, emotional intelli%ence, creativity and innovation at &ork.
-er(e>tio+7 +ntroduction, perception, perception and attitude, attitude to &ork, social perception, social
norms and sociali6ation.
So(i)6 I+ter)(tio+' )onformity, )ooperation, -ro*social ehavior, Altruism, A%%ression, )han%in% others
ehavior.

UNIT3III Le(t8res7 $/
-ositi;e OrA)+iE)tio+)6 Beh);ior7 ;ptimism and positive thinkin%, 7ocial +ntelli%ence, 7elf*4fficacyD
?ork*Life alance, spiritual 5uotient
?ork 7atisfaction' jo satisfaction and jo dissatisfaction and its causes, &ork motivation.

UNIT3I. Le(t8res7 $#
I+*8stri)6 -s:(ho6oA:7 @ature, 7cope, )han%in% ?orkplaces and ?orker +nvolvement, 4r%onomics
:ana%ement +ssues' loss of &ork, employment, unemployment, redundancy, retirementD psycholo%ical health
in the &orkplace, or%ani6ational responsiility for psycholo%ical health.

Text BooDs7
(. :atthe&man, lisa et al. #200=$, ?ork -sycholo%yL, ;xford -ress, +ndian 4dition.
2. )iccarelli,7. E., :eyer, 0. 4. A :isra, 0. #20(0$. -sycholo%y' 7outh Asian 4dition.@e& 1elhi'
-earson 4ducation.

Refere+(e BooDs7
(. -asser, :.?. A 7mith, 8.4. #20(0$. -sycholo%y' The 7cience of :ind and 2ehaviour. @e& 1elhi'
Tata :c0ra&*3ill
2. 7chult6, 1 and 7chult6, 7.4. #200!$ -sycholo%y A ?ork Today. -earson 4ducation +nc, 1elhi
,. 1exter,4.:,,;m&ake, E.T.,#20(0$, An +ntroduction to the Fields of -sycholo%y, -3+
!. 3ayes, @icky, #20(0$, Foundations of -sycholo%y, Thomson -ulishers.

Page 44



SEMESTER .

Page 4&


,URU ,OBIND SIN,H INDRA-RASTHA UNI.ERSITY0DELHI

BCOM %#$3 I+*i)+ E(o+om:
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To help the students to understand the asics of +ndian economy and to catch up &ith economic
chan%es occurrin% at national and international levels.
Co8rse Co+te+ts

U+it I Le(t8res7 $@
N)t8re of I+*i)+ E(o+om:' The need for 4conomic 1evelopment, causes of under development,
determinates of development, @ational +ncome of +ndia*estimates, +nterre%ional variations of national
income.

H8m)+ Reso8r(es )+* E(o+omi( De;e6o>me+t F 1emo%raphic Features of +ndian population, si6e and
%ro&th of population and economic development. -rolem of over population, -opulation policy. 3uman
development +ndex. @e& 4conomy -olicy D* -rivati6ation, Lierali6ation, 0loali6ation. 9nemployment
prolem in +ndiaD -rolem of -overty.

U+it III Le(t8res7"#
I+*8stri)6iE)tio+3 0ro&th and prolems of major industries*+ron and 7teel, )otton Textiles, )ement, 7u%ar
and -etroleum.+ndustrialpolicy.7mall scale industries*-rolems and policy.
8e%ional imalances, -arallel 4conomy. +ndiaIs forei%n trade and alance of payment.

U+it I. Le(t8res7$@
I+*i)+ Fi+)+(e S:stem, Taxation structure, moilisation of resources for development, Taxation and fiscal
policy. 4conomic -lannin%* +mportance of plannin% for 4conomic development, 7alient features of +ndiaIs
five years plans priorities*tar%et achievements, failures, factors affectin% successful implementations of plans.

Text BooDs7

(. Ealia 9ma #200=$, +ndian 4conomy' -erformance and policies, Academic Foundation, >
th
4dition.
2. 7in%h 8amesh #20(2$, +ndian 4conomy, :c0ra& 3ill 4ducation, !
th
4dition.

Refere+(e BooDs7

(. :ishra and -uri #20(,$, +ndian economy, 3imalaya -ulishin% 3ouse, ,0
th
4dition.
2. A%%ar&al A.@., #20(2$ +ndian economy -rolems of 1evelopment and -lannin%, @e& A%e
+nternational -ulishers Ltd., ,2
nd
4dition.
,. 0ad%il 1. 8.#20(($, +ndian 4conomy' -rolems and -rospects, ;xford 9niversity -ress.
!. 7hukla :.2., #20(2$, +ndian 4conomy , Taxman -ulications.

Page 4'



BCOM %#%3 I+(ome T)x L) )+* -r)(ti(es
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To e5uip students &ith asic principles and provision of +ncome Tax Act (="(.

CONTENT
U+it I Le(t8res7 "#
B)si( (o+(e>t of I+(ome T)x7 +ncome, a%ricultural income, person, assessee, assessment year, previous
year, %ross total income, total income, maximum mar%inal rate of taxD 8esidential status, scope of total
income on the asis of residential status, exempted income under section (0.

Com>8t)tio+ of i+(ome 8+*er *iffere+t he)*s7 7alaries, +ncome from house property, -rofits and %ains
of usiness or profession, capital %ains, +ncome from other sources.

Tot)6 i+(ome )+* t)x (om>8t)tio+7 +ncome of other persons included in assesseeIs total income,
a%%re%ation of income and set*off and carry for&ard of losses, deductions from %ross total income, reates
and reliefs, deduction of tax at source, )omputation of total income of individuals and firms * Tax liaility of
an individual and firm.

-re>)r)tio+ of ret8r+ of i+(ome7 7A8AL F :anually, ;n*line filin% of 8eturns of +ncome A T17D
-rovision A -rocedures of compulsory online filin% of returns for specified assesses, recovery of tax and
refund of tax, appeals and penalties.
Note7 8efer to latest le%islative and finance amendments &hich come in due course of time.

Text BooDs7
(. 7in%hania, /inod E. and 7in%hania, :onica #20(,$, 7tudents 0uide to +ncome Tax, Taxmann
-ulications -vt. Ltd., @e& 1elhi.
2. Ahuja, 0irish and 8avi 0upta, #20(,$, 7ystematic Approach to tax la&s, 2harat La& 3ouse, 1elhi,
<
th
edition

Refere+(e BooDs7
(. )handra, :ahesh., 7.-. 0oyal and 1.). 7hukla, #20(,$, +ncome Tax La& and -ractice,
-ra%ati-rakashan, 1elhi, 2<
th
edition.
2. -a%are, 1inkar, #20(,$, La& and -ractice of +ncome Tax, 7ultan )hand and 7ons, @e&1elhi, (5
th

edition.
,. :ehrotra, 3.)., #20(,$, +ncome Tax La&, 7ahitya 2ha&an, A%ra, !
th
edition
!. 2alachandran /. and Thothadri 7., #20(,$, Taxation La& and -ractice, /olume +, -rentice 3all
+nternational.
-lease refer to latest editions of the ooks.

Page 4(



BCOM %#@3 E+tre>re+e8rshi> De;e6o>me+t
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 +t provides exposure to the students to the entrepreneurial cultural and industrial %ro&th so as to
prepare them to set up and mana%e their o&n small units.

Co8rse Co+te+ts
U+it I Le(t8res7 "#
The foundations of Entrepreneurship: Introduction, The benefits of Entrepreneurship. The
potential drawbacks of Entrepreneurship. The cultural diversity of Entrepreneurship. The power
of small business. Mistakes of Entrepreneurship. How to avoid the pitfalls.

Launching Entrepreneurial ventures: Creativity and innovation. Methods to initiate ventures.
Legal challenges in Entrepreneurship ventures. The search for Entrepreneurial capital.

Formulation of the entrepreneurial plan: The assessment functions with opportunities. The
marketing Aspects of new ventures. Financial statements in new ventures. Business plan
preparation for new ventures. Class Exercise- Building your own Business Plan.

Strategic Perspectives in Entrepreneurship: Strategic Growth in Entrepreneurship. The
valuation challenge in Entrepreneurship. The final harvest of a new venture.
Institutions Supporting Small Business Enterprises: Central level institutions. State level
institutions. Other agencies. Industry Associations

Text BooDs7
1. Kuratko, D.F. & Rao T.V. (2012). Entrepreneurship: A South Asian Perspective. Cengage
2. Zimmerer T.W. and Scarborough N. M. (2013), Essentials of Entrepreneurship and
Small Business Management. PHI

Refere+(e BooDs7
(. )harantimath, -. #200=$. 4ntrepreneurship 1evelopment' 7mall 2usiness 4nterprises. -earson
2. @a%%endra 7.and :anjunath /.7. #200=$. 4ntrepreneurship and :ana%ement. -earson
,. 8amachandran E.#200>$, 4ntrepreneurship 1evelopment, Tata :c0ra& 3ill education.
!. Euratco, F., 1onald, #20(2$, 4ntrepreneurship' A 7outh Asian -erspective, (
st
4dition, )en%a%e
Learnin%.

Page 4)



BCOM %#43 M)+)Aeme+t I+form)tio+ S:stems
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of the course is to ac5uaint the students aout the concept of information system
in usiness or%ani6ations, and also the mana%ement control systems.
Co&rse Contents
U+it I Le(t8res73"#
I+form)tio+ Co+(e>ts' 1ata and +nformation F :eanin% and importance, 8elevance of +nformation in
1ecision :akin%, 7ources and Types of +nformation, )ost 2enefit Analysis F Juantitative and Jualitative
Aspects, Assessin% +nformation @eeds of the ;r%ani6ation.
U+it II Le(t8res73"#
S:stem De;e6o>me+t' )oncept of 7ystem, Types of 7ystems F ;pen, )losed, 1eterministic, -roailistic,
etc. 8elevance of )hoice of 7ystem in :+7, +nte%ration of ;r%ani6ation 7ystems and +nformation 7ystems,
7ystem 1evelopment Life )ycle, 7ystem Analysis, 1esi%n and +mplementation, :+7 Applications in 2usiness.
T:>es of i+form)tio+ s:stems' Transaction -rocessin% 7ystem, 1efinition, -urpose, ;jectives and 8ole of
:+7 in 2usiness ;r%ani6ation &ith particular reference to :ana%ement Levels. :+7 0ro&th and
1evelopment, Location of :+7 in the ;r%ani6ation F )oncept and 1esi%n. 1ecision 7upport 7ystem,
4xecutive +nformation 7ystem, 4xpert 7ystem, and the recent developments in the Field of :+7.

U+it I. Le(t8res73"#
I+form)tio+ Te(h+o6oA:' 8ecent 1evelopments in the Field of +nformation Technolo%y' :ultimedia
Approach to +nformation -rocessin%. 1ecision of Appropriate +nformation Technolo%y for proper :+7.
)hoice of Appropriate +T 7ystems F 1ataase, 1ata &arehousin% A 1ataminin% )oncepts, )entralised and
1istriuted -rocessin%.

Text BooD
(. Laudon and Laudon, #20(0$, :ana%ement +nformation 7ystem, ((
th
2. 7ada%opan, 7., #200=$, :ana%ement +nformation 7ystems, -rentice 3all of +ndia.

Refere+(e BooDs
(. L: -rasad, #200>$, :ana%ement +nformation 7ystem, 7ultan )hand.
2. Arora, Ashok and Akshaya 2hatia, #200=$, +nformation 7ystems for :ana%ers, 4xcel 2ooks, @e&
1elhi.
,. :cLeod, 8aymond, #200>$, :ana%ement +nformation 7ystem, -earson 4ducation.
!. 0oyal, 1.-., #200>$, :ana%ement +nformation 7ystems*:ana%erial -erspectives, 2
nd
4dition,
:acmillan, @e& 1elhi.

Page 4%




BCOM %#B3 S8mmer Tr)i+i+A Re>ort < .i;) .o(e
L3# T3# Cre*it3/

4ach student shall under%o practical trainin% of six &eeks durin% the vacations after fourth semester in an
approved usiness . industrial . service or%ani6ation and sumit at least t&o copies of the 7ummer Trainin%
8eport to the 1irector . -rincipal of the +nstitution &ithin t&o &eeks of the commencement of the Fifth
7emester. The 7ummer Trainin% 8eport shall )arry (00 marks. +t shall e evaluated for 50 marks y an
4xternal 4xaminer to e appointed y the 9niversity and for the rest of the 50 marks y an +nternal
4xaminers to e appointed y the 1irector . -rincipal of the +nstitution. This internal 4xaminers shall
comprise of a minimum of t&o +nternal Faculty :emers.

Page &0



ELECTI.ES 3 I

Page &1




BCOM %$$3 I+;estme+t M)+)Aeme+t
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The ojective of the course is to familiarise students &ith various theories and concepts of
investment in e5uity and ond market.

COURSE CONTENT

U+it I Le(t8res7 "#
I+;estme+t7 meanin%, nature and processD +nvestment alternatives, concept and :easurement of +nvestment
risk and return, +dentification of +nvestment ;pportunityD

Tr)*i+A of Se(8rities7 7tock 4xchan%eD Functions, tradin% system, 8e%ulation and listin% of securities.

.)68)tio+ of Se(8rities7 e5uity, onds and convertile securities.

I+;estme+t A+)6:sis7 Fundamental analysisD company analysisD industry analysis and economy analysisD
Technicals, Fundamental analysisD +mplications for investment decision*makin%D Technical analysisD 1o&
theory, )hartin% techni5ues, /olume indicatorsD 4fficient market hypothesis.

Text BooDs7
(. )handra, -rasanna, #20(($, +nvestment Analysis and -ortfolio :ana%ement, Tata :c0ra& 3ill.
2. -andian, -., #20(2$, 7ecurity Analysis and -ortfolio :ana%ement, /ikas pulication.

Refere+(e BooDs7
(. 7.Eevin, #200=$, 7ecurity Analysis and -ortfolio :ana%ement, -rentice 3all of +ndia.
2. Ehatri, #20(0$, +nvestment mana%ement and 7ecurity Analysis, :acmillan.
,. 8an%anatham :., #200=$, +nvestment Analysis and -ortfolio :ana%ement, -earson 4ducation.
!. Cones, ).-., #20(0$,K+nvestments Analysis and :ana%ementL, ?iley, >th ed.

Page &2




BCOM %$%3 Fi+)+(i)6 M)rDets )+* I+stit8tio+s
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To familiarise the students &ith components of +ndian financial system and major institutions.

COURSE CONTENT
UNIT & I Le(t8res7 $#
Fi+)+(i)6 S:stem7 components, features, financial system and economic development.

U+it3II Le(t8res7 "#
Fi+)+(i)6 M)rDets7 :oney market F functions, or%ani6ation and instruments, recent developments in +ndian
money marketD )apital :arkets' functions, or%ani6ation and instruments, primary and secondary markets,
recent developments in capital market.

U+it3III Le(t8res7"#
Fi+)+(i)6 I+stit8tio+s7 +ndian ankin% industry* 82+, commercial ankin%, features, instruments, recent
developmentsD 1evelopment Financial institutions #1F+s$'overvie& and role in +ndian economyD Life and
non*life insurance or%ani6ations in +ndiaD :utual FundsD @on*ankin% financial companies #@2F)s$.

U+it3I. Le(t8res7 "#
Fi+)+(i)6 Ser;i(es7 :erchant ankin%, under&ritin%, 3ousin% finance, leasin%, venture capital, hire
purchase, factorin%.

Text BooDs7
(. 2hole, L.:., #20(0$, Financial :arkets and +nstitutions, Tata :c0ra&*3ill -ulishin%)ompany.
2. Ehan, :.G., #200=$, +ndian Financial 7ystem F Theory and -ractice, @e& 1elhi' /ikas -ulishin%
3ouse.

Refere+(e BooDs7

(. Avadhani, /.A., #200>$, +ndian Financial 7ystem, 2omay' Caico -ulishin% )ompany.
2. 2ihari 7.)., #20(2$, +ndian Financial 7ystem, +nternational 2ook 3ouse.
,. 7in%h, C.E., #200=$, /enture )apital Financin% in +ndia, 1hanpat8ai and )ompany, @e& 1elhi.
!. )lifford, 0ome6, #20(0$,Financial :arkets, +nstitutions and Financial 7ervices, !
th
4dition, -rentice
3all +nternational.

Page &3



BCOM %$@3 S)6es )+* Distri98tio+ M)+)Aeme+t
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To familiari6e students &ith sales and distriution mana%ement theories and prinicples.
);9874 );@T4@T7

U+it I Le(t8res7 $@
I+tro*8(tio+ to S)6es M)+)Aeme+t7 @ature, 7cope and +mportance of 7ales :ana%ement, 2ack%round of
7ales :ana%ement, 8ole and )ompetencies of 7ales :ana%ers, 7ales 7trate%ies, 4mer%in% Trends in 7ales
mana%ement in context to +ndian :arket.
-erso+)6 Se66i+A -ro(ess, +mportance and challen%es, Types of 7ellin%, Transactional and 8elationship
7ellin%, 7ales Forecastin% :ethods.
S)6es For(e Re(r8itme+t )+* Se6e(tio+ -ro(ess, 7ales Force Trainin%, +mportance and 8ole of Trainin%
-ro%rammes, :otivation and )ompensation of 7ales -ersonnel, 7ales Territories and 7ales Juotas.
Ro6e )+* Im>ort)+(e of S)6es -erso++e6, 7ales 2ud%ets, 7ales Audits, Le%al and 4thical +ssues in 7ales
:ana%ement, 8ole of +nformation Technolo%y in 7ales :ana%ement.

Text BooDs
(. 7till. E.8., )undiff. 4.? A 0ovoni. @.A.- 200=$ K7ales :ana%ement F 1ecision 7trate%ies and
)ases., 5th ed ##+mpression$, -earson 4ducation.
2. 7ahu, -. #20(2$, 7alesmanship and 7ales :ana%ement, /ikas -ulishin% 3ouse.
Refere+(e BooDs
(. 1onaldson 2ill, #200<$, 7ales :ana%ement, -rinciples, -rocess and -ractice -al%rave, :acmillan.
2. 3avaldar.E.E. A )avale /.: #200<$, 7ales and 1istriution :ana%ement. Text A )ases, Tata
:c0ra& 3ill -ulishin% company Ltd. @e& 1elhi.
,. Coer, 1avid and Lancaster, 0eoffery, #200"$, 7ellin% and 7ales :ana%ement, <
th
edition, -earson
4ducation, @e& 1elhi.
!. Tya%i, Eumar, Arun, #20(0$, 7ales :ana%ement, Atlantic -ulishers.

Page &4



BCOM %$43 I+*8stri)6 Re6)tio+s )+* L)9o8r L)s
L3@ T?-3# Cre*its3@
O9Ce(ti;es7 The mana%ement of employees, oth individually and collectively, remains a central feature of
or%ani6ational life. This course is an attempt to understand the conceptual and practical aspects of employee
relations at the macro and micro levels.
Co8rse Co+te+ts
U+it I Le(t8res7 "#
I+tro*8(tio+ to I+*8stri)6 Re6)tio+s7 (oncept of +ndustrial 8elations, ack%round to +ndustrial 8elations,
4volution of +ndustrial 8elations in +ndia, 1ynamic )ontext of +ndustrial 8elations' 0loali6ation and the
@ational 4conomy, 8esponses to )ompetitive -ressures, Actors in 4mployee 8elations' :ana%ement,
9nions and the 7tate. 8ole of Trade 9nion in +ndustrial 8elations.
Tr)*e U+io+s7 Trade 9nions, their roles and challen%es, +nteractions A ;utcomes in +ndustrial 8elations'
4mployee +nvolvement A -articipation' )oncept, ;jectives and Forms, 4thical )odes, 1iscipline A
0rievance :ana%ement' Forms and 3andlin% of :isconduct. )ollective 2ar%ainin%' +mportance, Forms,
-rocess of @e%otiation and 8ecent Trends in )ollective 2ar%ainin%, -ositive 4mployee 8elations.
LeA)6 Fr)meorD of I+*8stri)6 Re6)tio+s7 7ettlement :achinery for +ndustrial 1isputes' )onciliation,
Aritration A Adjudication, Le%islation' The Trade 9nions Act (=2", The +ndustrial 1ispute Act (=!<,
I+*8stri)6 Re6)tio+s )+* the EmerAi+A S(e+)rio7 +ndustrial 8elations A Technolo%ical )han%e,
Adjustment -rocesses and /oluntary 8etirement 7chemes, +nternational Laor ;r%ani6ation #+L;$'
;jectives, 7tructure and procedure for Admission as a :emer. +nternational 1imensions of +ndustrial
8elations, Future direction of +ndustrial 8elations.

Text BooDs
(. 7inha, -.8.@. et al #200=$, +ndustrial 8elations, Trade 9nions, and Laour Le%islation. -earson
4duction.
2. 2lyton, -. A Turnull, -. #200!$, The 1ynamics of 4mployee 8elations. -al%rave :acmillan.
Refere+(e BooDs
(. -adhi, -.E. #20(0$, Laor and +ndustrial La&s. -rentice 3all of +ndia.
2. 7in%h, 2.1. #200=$, +ndustrial 8elations' 4mer%in% -aradi%ms. 4xcel 2ooks.
,. 7en, 8. #200=$, +ndustrial 8elations' Text and )ases. :acmillan +ndia
!. 2lyton,-., 3eery,4., 2acon, @., Fiorito, C., #20(($, The 7A04 3andook of +ndustrial 8elations,
7a%e -ulications

Page &&



BCOM %$B37ervices :arketin%
L3@ T?-3# Cre*its3@

;jective of this course is to make students familiari6e &ith marketin% strate%ies related to service
industry.

Co8rse Co+te+ts

U+it I Le(t8res7 $@

+ntroduction to 7ervices :arketin%' :eanin% and @ature of 7ervices 0ro&in% +mportance of 7ervices 7ectorD
)lassification of 7ervices and :arketin% +mplicationsD 7ervices :arketin% :ana%ement -rocess.

9nderstandin% )onsumer 2ehavior in 7ervicesD )onsumer 1ecision :akin% in 7ervices, )ustomer
4xpectations and -erceptionsD 1efinin% and :easurin% 7ervice Juality and )ustomer 7atisfaction, 7erv5ual,
3ouse of Juality , 0A-s :odelD 7ervice 8ecovery.

7ervices :arketin% :ix' 7ervice -ositionin%, 7ervices 1esi%n and 1evelopmentD 7ervice 2lueprintin%D 7ervice
-rocessD -ricin% of servicesD 7ervices 1istriution :ana%ementD :ana%in% the +nte%rated 7ervices
)ommunication :ixD -hysical 4vidence and 7ervices capeD :ana%in% 7ervice -ersonnelD 4mployee and
)ustomer 8ole in 7ervice 1elivery.

:arketin% Applications in 7elect 7ervice +ndustries' 3ospitality 7ervices, Airlines, Tourism 7ervices,
3ealth )are and ?ellness' 2ankin% and +nsurance 7ervices.

Text BooDs
(. Heithaml /. A. , 2itner :. C. and -andit, A. #200>$, 7ervices :arketin%, 5th 4dition, Tata :c0ra& 3ill
-ulishin% )o. Ltd. @e& 1elhi.
2. Lovelock ). 3., ?irt6, C. and )haterjee, C. #20(0$, 7ervice :arketin%' -eople, Technolo%y, 7trate%y,
"th4dition, -earson 4ducation, @e& 1elhi.

Refere+(e BooDs
(. 3offman, E. 1. A 2ateson, C. 4.0. #200"$, :arketin% of 7ervices, )en%a%e Learnin%,
2. Eurt6 1. L. and )lo& E. 4. #200,$. 7ervices :arketin%. 2i6tantra, @e& 1elhi.
,. @ar%undkar, 8ajendra, #20(0$, 7ervices :arketin% Text and )ases, ,rd 4dition, Tata
:c0ra& 3ill -ulishin% )o. Ltd. @e& 1elhi.
!. Fit6simmons, CA, and Fit6simmons, :.C #2005$ 7ervice :ana%ement' ;perations, 7trate%y, and
+nformation Technolo%y 5th 4dition. +r&in.:c0ra&*3ill

Page &'



SEMESTER .I

Page &(


BACHELOR OF Commer(e (Ho+s!)

BCOM %#"3 Fi+)+(i)6 M)+)Aeme+t
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The course is aimed at uildin% an understandin% of concepts, vital tools and techni5ues
applicale for financial decision makin% y a usiness firm.
Co8rse Co+te+ts7
U+it & I Le(t8res7 "@
N)t8re )+* S(o>e of Fi+)+(i)6 M)+)Aeme+t7 Financial ojectives, financial decisions, importance, +mpact
of financial and economic environment on financial mana%ementD Time /alue of :oney, computation of
4:+, annuity, annuity dueD risk and return analysis, valuation of securities #e5uity and onds$.Approaches and
tools of financial analysis, trend analysis, common si6e financial statements and comparative financial
statements, ratio analysis * meanin%, ojectives, types of ratios.
Funds Flo& 7tatement7 :eanin%, ojectives, limitations and accountin% procedureD )ash Flo& 7tatement'
meanin%, ojectives, limitations and accountin% procedure
U+it & II Le(t8res7 $@
So8r(es of Fi+)+(e7 -lannin% for sources of financeD )apital 7tructure Theories' net income approach, net
operatin% income approach, traditional approach and :: approach, determinants of capital structureD )ost
of )apital' calculation, 42+T F 4-7 AnalysisD Levera%e.
U+it & III Le(t8res7 $@
C)>it)6 B8*Aeti+A7 )onventional and 1)F :ethodsD +nflation and )apital 2ud%etin%D 8isk Analysis and
)apital 2ud%etin%*)ertainty 45uivalent FactorD 8isk Adjusted 1iscountin% 8ateD 1ecision TreeD +ndependent
and 1ependent 8isk AnalysisD 8eplacement 1ecisions, 7ensitivity Analysis.
U+it & I. Le(t8res7 $@
Di;i*e+* De(isio+7 8etained 4arnin% /s. 1ividend 1ecision, 0ordon :odel, ?alter :odel, ::
Approach, Lintner :odel, dividend policies in practiceD ?orkin% )apital :ana%ement, &orkin% capital
estimation, :ana%ement of )ash #/arious Theoretical :odels$, +nventory mana%ement and 8eceivales,
;peratin% )ycle.

Text BooDs7
(. Eishore, 8avi :., #20(($, Financial :ana%ement, Taxmann -ulishers.
2. Ehan, :. G. and Cain -. E. #200<$, Financial :ana%ement, Text, -rolems A )ases, 5th 4dition,
Tata :c0ra& 3ill )ompany, @e& 1elhi.

Refere+(e BooDs
(. -rasanna, )handra #200<$, Financial :ana%ement' Theory and -ractice, <th 4dition, Tata :c0ra& 3ill.
2. 7heeaEapil #20(0$, Financial :ana%ement, -earson 4ducation.

Page &)


,. 2ri%ham. 4u%ene F. and 3ouston. Coel F. #200"$, Fundamentals of Financial :ana%ement, (0th
!. -andey, +.:., #20(2$, Financial :ana%ement, (0
th
4dition, /ikas -ulishin% 3ouse, @e& 1elhi.

Page &%



BCOM %#' 3 I+*ire(t T)xes
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To provide asic kno&led%e and e5uip students &ith application of principles and provisions of
7ervice Tax, /AT, )entral 4xcise, and )ustoms La&s.

COURSE CONTENTS7

U+it I Le(t8res7 "@
Ser;i(e t)x7 concepts and %eneral principles, )har%e of service tax and determination of place of provision of
service, ne%ative list of services, 1eclared services, -rinciples of interpretation of undled services,
4xemptions and Aatements, /aluation of taxale services, asic procedure and penalties.

U+it II Le(t8res7 $#
St)te Le;e6 .AT7 concepts and %eneral principles, )alculation of /AT Liaility includin% input Tax )redits,
7mall 1ealers and )omposition 7cheme, /AT -rocedures.

Ce+tr)6 Ex(ise D8t:7 )entral 4xcise Act, (=!! in rief F 0oods, 4xcisale %oods, :anufacture and
:anufacturer, /aluation, )4@/AT, 2asic procedures, 4xport, 77+, Co ?ork.

C8stoms D8t:7 2asic concepts of )ustoms Act, (="2, Territorial &aters, hi%h seas, Types of custom duties F
2asic, )ountervailin% A Anti* 1umpin% 1uty, 7afe%uard 1uty, /aluation, )ustoms -rocedures, +mport and
4xport -rocedures, 2a%%a%e, 4xemptions.

Note7 8efer to latest le%islative and finance amendments &hich come in due course of time.

Text BooDs
(. 1atey, /.7., #20(2$, +ndirect Tax La& and practice, Taxmann -ulications -vt. Ltd., 1elhi, Latest
edition.
2. Eumar, 7anjeev, #20(2$, 7ystematic Approach to +ndirect Taxes, Latest edition.

Refere+(e BooDs
(. 0upta,7. 7., #20(2$, 7ervice Tax *3o& to meet your oli%ation, Taxmann -ulications -vt. Ltd.,
1elhi, Latest edition.

Page '0


2. 7in%hania, /inod E., #20(2$, 4lement of 7ervice Tax, Taxmann -ulications -vt. Ltd., 1elhi, Latest
edition.
,. 1atey /.7.#200=$, 4lements of +ndirect Tax, Taxmann -ulication.
!. 8afi :ohd., /enkataraman 0.@.#20(2$, +ndirect Taxes, 2harat La& 3ouse -vt. Ltd.

Page '1



BCOM %#/3 I+ter+)tio+)6 B8si+ess
L3@ T?-3# Cre*its3@
O9Ce(ti;es7 The asis ojective of this course is to provide understandin% to the students &ith the %loal
dimensions of mana%ement.
Co8rse Co+te+ts
UNIT I Le(t8res7 "#
O;er;ie7 +nternational 2usiness* +ntroduction, )oncept, 1efinition, 7cope, Trends, )hallen%es and
;pportunitiesD @ature, :eanin% and +mportance of +nternational )ompetitive Advanta%e, :ultidimensional
vie& of )ompetitiveness* Financial -erspectives'
UNIT II Le(t8res7 "#
Theories of I+ter+)tio+)6 Tr)*e7 +nternational 2usiness Theories, Trade 2arriers* Tariff and @on Tariff
2arriers.
I+ter+)tio+)6 Bo*ies7 +nternational :onetary 7ystems and Financial :arkets, +:F, ?orld 2ank, +281,
+F), +1A, 4xistin% +nternational Arran%ementsD 0loali6ation and Forei%n +nvestment* +ntroduction F1+,
national F1+ -olicy Frame&ork, F-+, +mpact of 0loali6ation.
UNIT I. Le(t8res7 $@
Iss8es i+ I+ter+)tio+)6 B8si+ess7 ;utsourcin% and its potentials for +ndiaD 7trate%ic alliances, mer%ers and
ac5uisitionsD 8ole of +T in international usinessD +nternational usiness and ecolo%ical considerationsD 0loal
3uman 8esource :ana%ement* 7election, 1evelopment, -erformance Appraisal and compensation,
:otivatin% employees in the %loal context and mana%in% %roups across cultures, :ulticultural mana%ement.

Text BooDs
(. 7haran, #20(0$, +nternational 2usiness, 2nd edition, -earson 4ducation.
2. Tamer, )avus%il, 0ary, Eni%ht, #20(0$, +nternational 2usiness' 7trate%y, :ana%ement and the @e&
8ealities, (st 4dition, -earson 4ducation.

Refere+(e BooDs

(. 7inha -.E, #200>$, +nternational 2usiness :ana%ement, 4xcel 2ooks.
2. )harles ?. L. 3ill, Cain E. Arun#200>$, +nternational 2usiness' )ompetin% in the %loal :arketplace,
Tata :c0ra& 3ill, "
th
4dition.
,. Coshi 8akesh :ohan#200=$, +nternational 2usiness, ;xford 9niversity -ress.
!. 1e&an #20(($, +nternational 2usiness :ana%ement, 1iscovery -ulication.

Page '2



BCOM %#53 Fi+)+(i)6 Mo*e66i+A ith S>re)*sheets (Com>8ter L)9)
L3# T?-3/ Cre*its3%

O9Ce(ti;es7 This course is desi%ned to help the students learn the application of :7*4xcel in the financial
modellin%.
Co8rse Co+te+ts7
Ex(e6 )s ) too6 i+ Fi+)+(i)6 Mo*e66i+A7 4xcel concepts, 2asic commandsD Functions * mathIs, lo%ical, look
up, date, text and financialD chart, dia%ram, picture, ack%round, auto format, conditional formattin%, style,
filter, sortD formulas and macrosD ?hat if analysis, pivot tale, pivot chart, scenario, %oal seek, prolem solver
tool, advanced filter.
Fi+)+(i)6 Mo*e66i+A B)si( Co+(e>ts7 +ntroduction, advanced functions of :7*4xcel as a tool in financial
modellin%D components of a financial model, uildin% the template, fillin% in the historical data, identifyin%
assumptions and drivers, forecastin% various schedules and financial statement, uildin% the supportin%
schedules, various approaches to valuation, key ratios, financial ratios and company analysis, uildin% cases
and sensitivity analysis * lookin% at the proailistic analysis of the est and &orst case scenario.

C)sh R)tios )+* No+ C)sh .)68)tio+s7 )ash 8atio * 7tructured model &ith a menu A accountin%
statements, calculatin% key financial ratios, time value of moneyD capital ud%etin% modelsD derivin% an
international cash flo&D non cash flo& valuations * accountin% methods, dividend discount models, market*
ased methods F 4-7 and multiples, Fundamentals 4/.42+T1A, 4/.7ales.

Text BooDs7
(. -roctor, 7cott #200=$, 2uildin% Financial :odels &ith :icrosoft 4xcel' A 0uide for 2usiness
-rofessionals, 2nd 4dition, ?iley.
2. 1ay, Alastair #200>$, :asterin% Financial :odellin% in :icrosoft 4xcel' A practitionerNs %uide to
applied corporate finance, 2nd edition, -earson 4ducation.
Refere+(e BooDs7
(. Conathan 7&an, #2005$. -ractical Financial :odellin% a %uide to current practice, 2nd edition, )+:A
pulishin% -ulication
2. :arshall and 2ansal, #200>$, Financial 4n%ineerin%' A )omplete 0uide to Financial +nnovation,
-rentice 3all of +ndia.
,. Financial /aluation and :odelin%, ?orkook from @74
!. 2odhan&ala, C., 8ujeh, #20(2$, 9nderstandin% and Analy6in% 2alance sheet usin% 4xcel ?orksheets,
2
nd
4dition, -rentice 3all +nternational.

Page '3


,URU ,OBIND SIN,H INDRA-RASTHA UNI.ERSITY0DELHI

BCOM %$#3 Rese)r(h -roCe(t )+* .i;) .o(e
L3# T3# Cre*its3/

1urin% the sixth semester each student shall undertake a project to e pursued y him . her under
the supervision of an +nternal 7upervisor to e appointed y the 1irector . -rincipal. 2oth the
suject and the name of the 7upervisor &ill e approved y the 1irector . -rincipal of the
+nstitution. The -roject 8eport in duplicate alon% &ith one soft copy in a )1 &ill e sumitted at
least four &eeks prior to the commencement of the 4nd Term 4xamination of the 7ixth 7emester.
-roject 8eport shall carry (00 marks. These shall e evaluated y an 4xternal 4xaminer appointed
y the 9niversity for 50 marks and for the rest of the 50 marks y an +nternal 4xaminers to e
appointed y the 1irector . -rincipal of the +nstitution. This internal examiners shall comprise of a
minimum of t&o +nternal Faculty :emers.

Page '4



ELECTI.ES &II

Page '&




BCOM %$"3 I+tro*8(tio+ to Deri;)ti;es
L3@ T?-3# Cre*its3@

O9Ce(ti;es' This course is desi%ned to help the students in understandin% the concepts of e5uity derivatives,
products and their applications as a risk mana%ement tool usin% different tradin% strate%ies on stock
exchan%es.

Co8rse Co+te+ts7
UNIT I Le(t8res7 $@
B)si(s of Deri;)ti;es7 +ntroduction, :eanin% of derivatives, types, history, economic si%nificance,
Applications of derivatives, 1erivatives as a risk mana%ement tool.
UNIT II Le(t8res7 $@
Tr)*i+A F8t8res o+ Sto(D Ex(h)+Aes7 For&ard contracts, Tradin% Futures* -ay*off of futures, Theoretical
models for future pricin%D
UNIT III Le(t8res7 "#
Tr)*i+A O>tio+s F ;ption payouts, ;ption strate%ies, 1etermination of option prices, Factors affectin%
option prices, Futures and options tradin% system, )learin% and settlement * )learin% entities, )learin%
mechanism, 7ettlement procedure, 8isk mana%ement, :ar%inin% system.
UNIT I. Le(t8res7 "#
ReA86)tor: Fr)meorD )+* A((o8+ti+A7 7ecurities )ontracts #8e%ulation$ Act, (=5", 7ecurities and
4xchan%e 2oard of +ndia Act, (==2, 8e%ulation for 1erivatives tradin%, Adjustments for )orporate actionsD
Accountin% for Futures, Accountin% for options, Taxation of derivative transaction in securities, 8ecent
1evelopments in derivatives market.

Text BooDs7
(. 3ull ). Cohn, 2asu, 7ankarshan #20(0$, ;ptions, Futures and ;ther 1erivatives, <th edition, -earson
4ducations.
2. /ohra, @.1. and 2a%ri, 2.8. #200=$, Futures and ;ptions, =th edition, Tata :c0ra&*3ill.

Refere+(e BooDs7
(. ;verhaus :arcus. #200>$, 45uity 1erivative * Theory and Application, Cohn ?iley A 7ons.
2. 3ull ). Cohn, #200=$, ;ptions, Futures and ;ther 1erivatives, <th edition, -earson 4ducations
-ulishers.
,. 2ansal, #20(0$, 1erivatives and Financial +nnovations, (st edition, Tata :c0ra& 3ill.
!. 1erivative :arket #1ealers$ :odule, ?orkook from @74.

Page ''




BCOM %$'3 -ri+(i>6es of I+s8r)+(e
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To make students conversant &ith the asic concepts and fundamentals of 0eneral
and Life +nsurance for enalin% them to e a&are of various types of insurance in Life A @on life
sector includin% practices involved.
COURSE CONTENT
UNIT3I Le(t8res7$@
I+s8r)+(e F8+*)me+t)6s7 ;ri%in of +nsurance, concepts, meanin% of insurance, definition, nature,
functions, history of insurance and different classificationsD comparison of life insurance &ith other
insurances.
UNIT3II Le(t8res7 "#
B)si( -ri+(i>6es of I+s8r)+(e7 Eey concepts, economic principles, principles of insurance vi6.
9tmost %ood faith, insurale interest, indemnity, suro%ation, contriution and proximity cause.
UNIT3III Le(t8res7 "#
I+s8r)+(e M)rDet and or%ani6ational structure, functional processes, distriution channels
#traditional and alternate$, types of insurances , various forms in use, policy forms and their
construction, parts, terms.conditions, exclusions, clauses, memos, riders and &arranties.
UNIT3I. Le(t8res7 $@
8atin% practices, premium payment re%ulations, claim procedure A mana%ement, survey A
assessment #types, methods and functions involved$.

Text BooDs7
(. 0upta, -.E, #20(0$ +nsurance A 8isk :ana%ement, 3imalaya -ulishin% 3ouse, 1elhi.
2. -rinciples of +nsurance #+.).0($ # +nsurance +nstitute of +ndia, :umai$
Refere+(e BooDs7
(. -rava @alini, #200=$, +nsurance ' Theory A -ractice , -rentice 3all of +ndia - Ltd, @e& 1elhi
2. -ractice of 0eneral +nsurance #+.).(($ #+nsurance +nstitute of +ndia, :umai$
,. -ractice of Life +nsurance #+.).02$ #+nsurance +nstitute of +ndia, :umai$
!. :ittal, Alka, #200=$ -rinciples of +nsurance A 8isk :ana%ement, 7ultan )hand A 7ons, @e&
1elhi

Page '(



BCOM %$/3 Com>e+s)tio+ M)+)Aeme+t
L3@ T?-3# Cre*its3@

O9Ce(ti;e7 The ojective of this paper is to enale the students to desi%n and administer a
compensation system that re&ards employees fairly &hile stimulatin% them to provide %oods and
services that satisfy customer demands and permittin% the or%anisation to operate profitaly.

U+it &I Le(t8res7 "#
Com>e+s)tio+ M)+)Aeme+t7 )oncept, principles and practicesD )ompensation A ;r%ani6ational
strate%yG :onetary A @on*:onetary 8e&ards, +ntrinsic 8e&ards )afeteria 7tyle )ompensationD
Foundations of )ompensation' Co evaluation F Co %radin% and Co desi%nD Theories of
)ompensationD )ompensation in a kno&led%e ased &orldD
U+it &II Le(t8res7 "#
Com>e+s)tio+ Str)teA: )+* -o6i(:7 1evelopin% 7trate%ic )ompensation alternativesD +ssues in
compensation mana%ementD 4xecutive )ompensationD )omponents of )ompensation' 1.A.
+ncentives -lansD -rofit 7harin% 7chemesD Frin%e, enefits A retirement enefitsD Tax 4fficient
)ompensation -acka%e, /87D +nternal and 4xternal 45uity in 8e&ard :ana%ement.
U+it &III Le(t8res7 $/
-):ro66 A((o8+ti+AD Tax plannin%D Tax +mplications of 4mployee )ompensation -acka%e to the
4mployerD Team compensationD 8ole of pay commissionsD +nternational compensation
mana%ementD components A approaches.
U+it & I. Le(t8res7 $'
Com>e+s)tio+ L)s 7 -ayment of :inimum ?a%es Act. and ?orkmenIs )ompensation Act.

Text BooDs7
(. 3enderson, 8ichard +., #200=$, )ompensation :ana%ement in a Eno&led%e 2ased &orld,
-earson 4ducation.
2. 2hattacharya, :ousumi 7. And 7en%upta, @ilanjai, #20(0$, )ompensation :ana%ement,
4xcel 2ooks.

Refere+(e BooDs7
(. Armstron%, :. and 3ellen :urlis, #20(0$ 8e&ard :ana%ement. A handook of 8emuneration 7trate%y.
2. 1&ivedi, 8.7., #200=$ :ana%in% 3uman 8esources' -ersonnel :ana%ement in the +ndian
4nterprises, 0al%otia -ulishin% )o.
,. /enkataratnam, ).7., 7rivastava, 2. E. #20(0$, -ersonnel :ana%ement and 3uman 8esources, Tata
:c0ra& 3ill.
!. Thomas, C. 2er%man, /.0. 7carpllo and F.7. 3ills, #200=$, )ompensation 1ecision :akin%, 1ryden
-ress.

Page ')



BCOM %$53 H8m)+ Reso8r(e De;e6o>me+t
L3@ T?-3# Cre*its3@

O9Ce(ti;e7 To develop an understandin% of 381 systems and processes, to help students to develop 381
facilitatorIs skills.
);9874 );@T4@T

UNIT I Le(t8res7 $@
+ntroduction, 1efinitions of 381, 4volution of 381, 381 and 38:, 381 Functions, 8ole of 381,
Frame&ork for 381 -rocess, 381 -olicy of +ndia &ith respect to development of 3uman 8esources in
;r%ani6ations.

UNIT II Le(t8res7 "@
381 policy in ;r%ani6ations, -urpose of @eeds, Levels of @eed analysis, 7trate%ic.;r%ani6ational Analysis,
Task analysis, -rioriti6in% 381 @eeds, )ompetency :appin% and )areer :ana%ement
:ana%ement 1evelopment and skills and technical trainin%' :ana%ement education, trainin% and experiences,
asic &orkplace competencies, technical trainin%, interpersonal skills, professional developments and
education, coachin% and performance mana%ement.

1esi%nin% 4ffective 381 pro%rams, 1efinin% the ojectives of the 381 interventions, 7electin% the Trainer,
-reparin% a lesson -lan, 7electin% trainin% methods, -reparin% trainin% materials, 7chedulin% 381 -ro%rams

UNIT I. Le(t8res7 $@
+mplementin% and 4valuatin% 381 -ro%rams' Trainin% 1elivery methods, ;n*Co Trainin% A ;ff Co
trainin% methods, )lass*room Trainin% approaches, +mplementin% the Trainin% -ro%rams, -urpose of 381
4valuation, :odels and frame&orks of evaluation, Accessin% impact of
381 -ro%rams, 4thical issues concernin% 4valuation

Text BooDs7
(. Cohn ?erner and 8andy 1esimone #20(($, 3uman 8esources 1evelopment )en%a%e learnin%.
2. 9dai -areekh A T./.8ao #200=$ 1esi%nin% and mana%in% 3uman 8esource 7ystems ;xford

Refere+(e BooDs7
(. @oe #20(($ 3uman 8esources 1evelopment Tata :c0ra& 3ill
2. 7in%h, 7.E., #20(0$, 3uman 8esource 1evelopment, Atlantic 2ooks.
,. 0upta, 7antosh, 0upta, 7., 3uman 8esource 1evelopment* )oncept and -ractices, 2
nd
edition, 1eep
A 1eep -ulisher.
!. 1a&ra, 7, #20(($, 3uman 8esource 1evelopment, 8ajat -ulications.

Page '%



BCOM %"#3 A*;ertisi+A )+* Br)+* M)+)Aeme+t
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 To familiari6e students &ith advertisin% and rand mana%ement principles.

COURSE CONTENTS
U+it I7 Le(t8res7 $@
1efinition, @ature and evolution of advertisin%, its functions and role, criticism, social, economic and le%al
aspects of advertisin%, -lace of advertisin% in :arketin% :ix, +ndian advertisin% industry, copy &ritin%.

U+it II7 Le(t8res7 "#
A*;ertisi+A me*i)7 different types of media, function, merits and demerits of media, selection of media and
its vehiclesD Advertisin% ud%et' ;jectives, preparation and methods of advertisin% ud%etD advertisin%
a%ency' function, selection and compensation.

U+it III7 Le(t8res7 "#

2rand*concept' @ature and +mportance of 2randD Types of rands , 7trate%ic 2rand :ana%ement -rocessD,
2rand +dentity perspectives , 2rand identity prism, +dentity levels, )oncepts and :easures of 2rand 45uity,
2rand Loyalty, :easures of LoyaltyD, ,2randin% strate%ies F product ,line , ran%e and umrella randin%.
2rand +ma%e 1imensions.

U+it I. Le(t8res7$@
2rand -ositionin%' )oncepts and 1efinitions, , )s of positionin% ,2rand positionin% and differentiation
strate%ies, 8epositionin%, )elerity 4ndorsements, 2rand 4xtensionD :ana%in% rands over time, 2rand
reinforcement , rand revitali6ation, mana%in% %loal rands ,2randin% in different sectors

Text BooDs
(. ?ells ?., 2urnet C. and :oriarty 7. #200<$. Advertisin%' -rinciples A -ractice, <th 4dition, -earson
4ducation.
@e& 1elhi.
2. Eeller E. L. #200>$, 7trate%ic 2rand :ana%ement, ,rd 4dition, -earson 4ducation

Refere+(e BooDs
( .;I0uinn,T. and Allen, ). #200=$, Advertisin% :ana%ement &ith +nte%rated 2rand -romotion, (st
4dition, )en%a%e Learnin%, @e& 1elhi.
2. 7hah, Eruti and 1I7ou6a, Alan #200=$ Advertisin% and -romotionsL An +:) -erspective, +st 4dition,
Tata :c0ra& 3ill , @e& 1elhi
,. Aaker, 1avid #2002$, :ana%in% 2rand 45uity, -rentice 3all of +ndia.
!. 2elch, 0. 4. A 2elch, :. A. #200($, Advertisin% and -romotion, Tata :c0ra& 3ill.

Page (0



BCOM %""3 C8stomer Re6)tio+shi> M)+)Aeme+t
L3@ T?-3# Cre*its3@

O9Ce(ti;es7 The objective of this course is to enable the students to understand the importance
of satisfying the customer in todays competitive world.

COURSE CONTENTS

U+it I7 Le(t8res7 "#

I+tro*8(tio+ to CRM7 1efinition and concepts of )8:, )omponents of )8:, 9nderstandin% the %oal of
)8: and )ustomer Touch -oints.

U+it II7 Le(t8res7 "#
)8: -rocess' +ntroduction and ;jectives of a )8: -rocessD an +nsi%ht into )8: and e* )8:.online
)8:, The )8: cycle i.e. Assessment -haseD -lannin% -haseD The 4xecutive -haseD :odules in )8:, !)Is
#4lements$ of )8: -rocess, )8: -rocess for :arketin% ;r%ani6ation, )8: Affiliation in 8etailin% 7ector.


1evelopin% )8: 7trate%y' 8ole of )8: in usiness strate%y, 9nderstandin% 7ervice Juality' Technical,
Functional, and dimensions of service 5uality, :ana%in% )ustomer communications.

)8: +mplementation' )hoosin% the ri%ht )8: 7olutionD Frame&ork for +mplementin% )8:' a 7tep*y*
7tep -rocess' Five -hases of )8: -rojectsD 1evelopment of )ustomi6ationsD 2eta Test and 1ata +mportD
Train and 8etainD 8oll out and 7ystem 3and*offD 7upport.

Text BooDs
(. 4d -eelen, #200>$, )ustomer 8elationship :ana%ement, -earson 4ducation +ndia.
2. Francis 2uttle, #200>$, )ustomer 8elationship :ana%ement, 2nd 4dition, 8outled%e.

Refere+(e BooDs
(. -aul 0reener%e, #20(($, )8:*4ssential )ustomer 7trate%ies for the 2(st )entury, Tata :c0ra&
3ill.
2. -aul 0reener%, #200<$, )8: at the 7peed of Li%ht, ,rd edition, T:3.
,. 2aran, 0alka and 7trunk, #200>$, -rinciples of )8:, )en%a%e Learnin%.
!. Ca%dish.@.7heth, Atul -arvatiyar and 0.7hainesh, #200<$, )ustomer 8elationship :ana%ement,
T:3.

Scheme of Examination and Syllabi

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(Divya Verma) (C.L. Gurumurthy) (V.Kumar) (Anup S. Beniwal)

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