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Examination Paper No Name of Paper Marks
PART - I
1 2 3 4 Business Organisation & Management Financial Accounting Principles of Micro Economics Choose any one of the following (i) Hindi - A (ii) Hindi - B (iii) Urdu - A (iv) Urdu - B (v) Punjabi - A (vi) Punjabi - B (vii) Sindhi (viii) Assamese (ix) Tamil (x) Bengali (xi) Manipuri (xii) Telgu (xiii) Oriya (xiv) Marathi (xv) Kannada (xvi) Malyalam (xvii) Gujarati OR (a) History of India uuto Eight Century AD (b) History-Cultures in the Indian Sub-Continents (c) Political Theory and Thought (d) Ethics: Theory and Practice 100 100 100 100
5 6 7 8 Business and Industrial Laws Corporate Accounting Macro Economics English 100 100 100 100
B.Com. Examination Paper No Name of Paper Marks
PART - II
9 10 11 12 Business Mathematics and Statistics Company and Compensation Laws Economics Development and Policy in India (i) Business English (ii) Punjabi - A (iii) Punjabi - B (iv) Sindhi (v) Assamese (vi) Tamil (vii) Bengali (viii) Manipuri (ix) Telgu (x) Oriya 100 100 100 100
13 14 15 16 Cost Accounting Income Tax and Auditing Economic Regulations of Domestic and Foreign Exchange Markets Business Communication 100 100 100 100
PART - III
17 18 19 20 Financial Management Computer Applications in Business Corporate Governance, Business Ethics and CSR Industrial Economics 100 100 100 100
21 22 23 24 Marketing Management Business Environment Organizational Psychology and Behaviour International Trade 100 100 100 100
B.Com. Semester Course
B.Com Semester I Paper No. : 1 (Main) BUSINESS ORGANISATION AND MANAGEMENT Duration : 3 hrs. Max. Marks: 100 Lectures: 60
Objective: The course aims at providing a basic knowledge to the student about the organization and management of a bu siness enterprise. Unit : I Business System and Contemporary Business Environment. Forms of Business Organisation including LLP. Entrepreneurial Process – Idea generation, Feasibility study. Basic considerations in setting up a business enterprise. Emergi ng trends in business: outsourcing, service sector and e -commerce 16 Lectures Unit – II The Process of Management. Planning – Decision Making. Strategy For mulation. Organising – Basic considerations. Departmentation - functional, project, matrix and network. Delegation and decentralization of authority. Dynamics of group behaviour. 12 Lectures Unit-III Leadership: Concept, Mana gerial Grid, Situational Leadership. Motivation: Concept and Theories – Maslow, Herzberg, McGregor and Ouchi. Control: Concept and Process . 12 Lectures Unit-IV Conceptual Framework of Marketing Management, Financial Management, and Human Resource Management 8 Lectures Unit – V Change Management: Resistance to change and strategies to manage change, Conflict levels, causes and resolution. Functional and Dysfunctional a spects of conflict. 12 Lectures
Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007
Com. Marks: 100 Lectures: 60 Objective: To make the student familiar with generally accepted accounting principles of financial accounting and their applications in business organizations excluding corporate entitles. accounting treatment including provision for depreciation accounting. Methods of depreciations: straight line method. Accounting treatment in the books of the consignor and consignee. Change of method as per revised AS -6. diminishing balance method. (iv) Final Accounts of Not-For profit Organisation. causes.venturer of (a) all transactions (b) only his own transactions. Significance. Generally Accepted Accounting Principles (GAAP). University of Delhi. Semester Course B. From receipts and payments account with additional information and vice -versa Preparation of Balance Sheets (opening and closing) from receipts and payments account and income expenditure account and additional information. 12 Lectures Unit – III Depreciation Accounting: Meaning of depreciation. 12 Lectures Unit – II Consignment and Joint Venture Accounts: (i) Consignments: Features. Journal entries and ledger accounts in the books of Hire Vendors and Hire purchaser for large value items including Default and repossession. factors affecting d epreciation. (iii) Accounting Process: From recording of transactions to preparation of final accounts. : 2 (Main) FINANCIAL ACCOUNTING Duration : 3 hrs. (ii) Basic Concepts and Conventions.B. (Memorandum joint venture account). Delhi-110007 2 . (ii) Joint Ventures: Accounting procedures: Joint Bank Account. objects of providing depreciation. Accounting Standards: Meaning. Limitations of Financial Accounting. Accounting for Hire Purchase Transactions. Max. 12 Lectures Department of Commerce. Records M aintained by co. Unit – I (i) Financial Accounting: Nature and scope.Com Semester I Paper No. Delhi School of Economics.
12 Lectures Department of Commerce. Delhi-110007 3 . Accounting for simple dissolution.B. 12 Lectures Unit – V Dissolution of Partnership Firms: Legal Position. University of Delhi. Murray in case of insolvency of partner(s) (excluding piecemeal distribution and sale of a firm to a company). Delhi School of Economics.Com. Semester Course Unit – IV Inland Branches: Dependent branches only and Ascertainment of Profit by Debtors method and Stock and Debtors method. Applications of rule in case of Garner Vs.
(b). Department of Commerce.Com Semester I Paper No. Economics & Diseconomies of scale. Consumer’s equilibrium. Technological Change : the very long run. Max. Isoquants.B. shift in demand curve. Interference curves. 8 (including appendix) Lectures 10 (a). Profit maximization and cost minimization. Delhi School of Economics. Return to scale . Costs : Costs in the short run. Price consumption curve and the derivation of demand curve for a commodity. Demand & Supply : Determinates of demand. Equilibrium of the firm. Topic 3 : Production and Cost Reading:Ch. Delhi-110007 4 . Law of variables proportions. Criticisms of the law of demand. 1 – 5 Lectures 10 Topic 1 : Introduction (a). movements vs.Com. Income and substitution effect. Application of demand and supply. Ordinal Utility theory : (Indifference curve approach) : Consumer’s preferences. Concepts of Production function. Costs in the long run. 6 -7 (including appendices) Lectures 15 (a). Elasticity of demand and supply. Topic 2 : Consumer Theory Reading : Ch. Budget line. Movement along a supply curve vs. (b). Marks: 100 Lectures: 75 Reading : Ch. Market equilibrium and price determination. Determinates of Supply. Production: Firm as an agent of production. shift insupply curve. Semester Course B. (c).1) Duration : 3 hrs. : 3 (Main) PRINCIPAL OF MICRO ECONOMICS (ECO. University of Delhi.
Short – run Equilibrium. 14 Lectures 10 Demand for factors. Cooperative vs.B. Topic 5: Income distribution and Factor Pricing Reading Ch. Demand & Revenue. (i) Theory of monopolistic competition : Assumption. Concepts of supply curve under monopoly. (b). THEORY OF PERFECT COMPETITION : Assumption. Non – cooperative Behaviour & dilemma of oligopolistic firms. Concepts of excess capacity. 9 – 11 Lectures 15 (a). backward bending supply curve for labour concepts of economic rent. The long run industry supply curve: increasing. decreasing and constant cost industry.Com. Semester Course Topic 4 : Market Structures Reading : Ch. University of Delhi. IMPERFECT COMPETITION: Difference between perfect competitions. (c). THEORY OF MONOPOLY FIRM : Short run long run equilibrium of monopoly firm. (ii) Oligopoly: Causes for the existence of oligopolistic firms in the market rather than perfect Competition. Empirical relevance. monopoly and imperfect competition. Long run Equilibrium. Allocative efficiency under perfect competition. Theory of a firm under perfect competition. Delhi School of Economics. Price discrimination. Delhi-110007 5 . Equilibrium of the firm in the short run and long run. Allocative inefficiency & dead weight loss monopoly. Functional Distribution of Income. Supply of factor. Department of Commerce.
Com. Semester Course B. Delhi-110007 6 . Assamese or Manipuri.One of the Modern Indian Languages viz. Gujarati.D. Urdu. Bengali. Telugu. Sindhi. Kannada.B. Hindi Urdu Bengali Sindhi Tamil Gujarati Telugu Marathi Kannnada Malayalam Punjabi Assamese Manipuri Candidates who did not offer Hindi. for the Senior School certificate Examination of the Central Board of Secondary Education. Marathi.Com Semester I Paper No. Or Cultures in the Indian Subcontinents Political Science Political Theory and Thought Philosophy Ethics: Theory and Practice Department of Commerce. Tamil. University of Delhi. : 4 (Main) Humanities Group: . Delhi School of Economics. Punjabi. Delhi or Matriculation Examination of an Indian University or an Examination conducted by some public body in India and recognized as equiva lent to either of the aforesaid examinations shall be permitted to offer any one of the following subjects: Paper I: History History of India Upto Eight Century A. Malayala m.
Delhi School of Economics. Semester Course Department of Commerce.B. University of Delhi.Com. Delhi-110007 7 .
Delhi-110007 8 . Semester Course Department of Commerce. University of Delhi. Delhi School of Economics.Com.B.
University of Delhi. Delhi School of Economics.B.Com. Semester Course Department of Commerce. Delhi-110007 9 .
B. Semester Course Department of Commerce. Delhi-110007 10 . University of Delhi.Com. Delhi School of Economics.
Delhi-110007 11 . University of Delhi.Com. Delhi School of Economics.B. Semester Course Department of Commerce.
2. : 4 (Main) PUNJABI COMPULSORY ‘A’ (Note: For candidates who opted for Punjabi in XII th class) Duration : 3 hours Max.B. Department of Commerce. Delhi School of Economics. 4. University of Delhi.Vihar Padvand (Noun.Com Semester I Paper No. Parkarji Takneeki Shabdawali: Banking Shabdawali.Com. Punjabi Short-Story: ‘Pairran’ edited by Dalip Kaur Tiwana. Pronoun te Visheshann di Padvand). Sahitik Takniki Shabdawali. 3. Parivarak te Samajak Patter . Punjabi Karak ate Karakan de Bhed. Marks = 100 75 + 25 (Internal Assessment) 1. Delhi-110007 12 . Compute Takniki Shabadali Chithi Pattar Likhnna: Sarkari Patter. Semester Course B. Commerce ate daftri Shabdawali. 5.
Vachan. express pattar. Ling. Reporting karma: Samachar Likha nn di vidhi ate tatt. Delhi School of Economics.Com Semester I Paper No. Gurcharan Singh Jasuja. Semester Course B. press note. 4. University of Delhi. Arsee Publishers. Department of Commerce. 200 3. 2.B. Delhi. : 4 (Main) PUNJABI COMPULSORY ‘B ’ (Note: For candidates who opted for Punjabi in X th Class and also for those who for some reasons could not opt for it at any level) Duration : 3 hours Max.Com. Shabad Jorr ted Shabad Jorran de Nem. sankhep karma ted viakhia karni. Marks = 100 75 + 25 (Internal Assessment) 1. Noun te usdian kisaman. daftari adesh. telegram. daftari suchna. ‘Parian’ (drama). 5. Samacharan de Prakar. Delhi-110007 13 . Rasami pattar vihar. Karak.
Department of Commerce. 3. : 4 (Main) SINDHI Duration : 3 hours Total Marks = 100 75 + 25 (Internal Assessment) 1.Com Semester I Paper No. K. University of Delhi.B. Vivek Vihar. Functional Sindhi Grammer based on prescribed text Text: Sindhi Bhasa (Vyakaran aur Prayag) By Dr.Com. Jetley D-127. M.) Sindhi Kavita Sangrah National Book Trust. Semester Course B. K. New Delhi – 95 2. Jetley D -127. Vivek Vihar. Delhi-110007 14 . M. Delhi School of Economics. New Delhi – 95 Modern Poetry Book Jotwani Motilal (ed. New Delhi Prose Non-fictional Book: Sindhi Sahitya ji Jhalak By: Dr.
Semester Course B. Marks = 100 75 + 25 (Internal Assessment) 1.Com. 2001 The following poems are recommended: ‘Golap’ by Raghunath Chaudhari ‘Atitak Negaba Pahori’ by Jatindranath Duwara ‘Natghar’ by Nalinibala Devi Prose Books: a) asamiya Sahityar Samiksatmak ltibritta by Dr. Lawyers Book Stall. University of Delhi. 2. Banikanta Kakoti. Guwahati. Delhi-110007 15 . Guwahati. Ed.Com Semester I Paper No. By Dr. 1999 3. Saitendra Nath Sarmah Arunodoi Press. Maheswar Neog Lawyers Book Stall.B. 1999 b) ‘Purani Asamiya Sahitya’ by Dr. Delhi School of Economics. Guwahati. : 4 (Main) ASSAMESE Duration : 3 hours Max. Department of Commerce. Functional Grammar Modern Poetry Book: Sanyasan.
Broadway. 3. Department of Commerce. Chennai: 2006 Modern Poetry Nanjil Nattu Marumakkal Vazhi Manmiyam By Kavimani Desika Vinayakam Pillai. Semester Course B. Egmore. Ist Floor Kazamejor Salai. University of Delhi. Delhi-110007 16 . Delhi School of Economics. 184. Samy Yamarolk Pathippagam. 15-A. Folk. N. Published by the Institute of Asian Studies.Com. : 4 (Main) TAMIL Duration : 3 hours Max.B. Marks = 100 75 + 25 (Internal Assessment) 1.Narrative ‘Vengalarajan Kathai’.Com Semester I Paper No. Chennai: 1998 2. Chennai: 1998 Prose Tamilarin Kadalvazhi Vaanikam by R. Paari Nilayam.
Marks = 100 75 + 25 (Internal Assessment) 1. terminologies used in Commercial transactions] Technological Study a. Semester Course B. 1985] a. Shadhinotar Sorup d. University of Delhi.Com Semester I Paper No. Amader Porichod b.B. Reportage c. Abonindronath Tagore Novel: Mahesweta Devi Murti [1 st Ed. 2.Com. : 4 (Main) BENGALI Duration : 3 hours Max. 4. 1979] 3. Terminology [English to Bengali. Shyahiter Poridhi c. Delhi-110007 17 . Department of Commerce. Delhi School of Economics. Bio-data b. Commercial letter Essays To write an essay preferably on a commercial / Economic topic Essays Rajshakhar Basu Chalochinta [4 th Ed. 5.
A study of Meitei Phonology by W. f. Kamal Singh Kamalda A Minaketan Phut Path – Th. Leibak Miyam – Sinam Krisna Mohan Singh Shumany Leela – Ayekpam Shyam Sundr Singh Manipuri Sahityada Romanticism Dr. R. Prose Selection (Selected Pieces) Apunba Wareng. d. : 4 (Main) MANIPURI Duration : 3 hours Max. Remedial Manipuri by Prof. Marks = 100 75 + 25 (Internal Assessment) 1. e. c. I. Tombi Singh Androgi Mei. K. L. c. Ibopishak Ingagi Nong – L. P. Samarendra Singh Kadomdano Lamelsibu – E. C. Canchipur Imphal Manipur a. e. Manipuri. g. 1998 2. Functional Manipuri a.Com Semester I Paper No. f. University of Delhi. Tomehou Singh Published by The Student Store.Published Manipur University.Com. Nilakanta Singh 3. Pishak Singh 18 Department of Commerce. b. b.A. Imphal. Anganghal Singh Chandranadi – Dr. Loktak Mapanda H. Babu Singh Manipuri Sahityada Rinansa N. g. 3 rd Ed. Delhi-110007 . d.B. Delhi School of Economics. Modern Poetry Kanchi Sheireng (Selected Pieces) a. Thodam b. Kamal Singh Nirjanta Dr. Semester Course B. Minaketam Singh Sahitya Amasung Ras – Dwijamani Sharma Samaj Amasung Sanskriti – Ch.
History of Telugu Literature (Modern Period) Advent of Modernism – Bhava Kavita Abhyudaya Kavita – Novel – Short Story Drama – One Act Play – Biography and Autobiography. Marks = 100 75 + 25 (Internal Assessment) 1. Srirama Murthy Department of Commerce. Ref: Telugu Sahitya Charitnamu by Dwa Na. : 4 (Main) TELUGU Duration : 3 hours Max. Sastry. Visalandhna Publishing House.Com Semester I Paper No. Visalandhra Publishing House. Sahitya Academi.) a) Kavyahomamu – by Madhunapantula Satyanarayana b) Ekanta Seva – by Venkata Parvateeswara Kavulu c) Penneti Pata – by Vidwan Viswam d) Mahaprasthanam – by Sri Sri e) Gaddiparaka – by Srirangam Narayanababu 3.Com. Chandrasekhara Reddy b) Chalam by Volga c) Suravaram Pratapa Reddy – by Kaluvu Mallayya d) Balagangadhara Tikak – by K. Modern Prose Selections from Telugu Kathakulu – Kathana Reetulu (Ed. Delhi School of Economics. Hyderabad – 500 001 2. R. Delhi-110007 19 .B.) Madhurantakam Rajaram & S. Hyderabad – 500 001 (1998) a) Gurajada Appa Rao by Prof. Ravindra Bhawan. Semester Course B. University of Delhi. New Delhi 11001 (2002 Ed. Narayana. Modern Poetry Selection form Telugu Kavyamala.
Modern Poetry Prescribed Text: Sahitya. Mahattawa Janmabhumi Satyara Path Smruti O Bismyara Saranatha : : : : Sashibhusan Ray. 2001 by Board of Secondary Education. Functional Grammar ii. University of Delhi. Baikunthanath Pattanayak Sachidananda Routray. Kuntala Kumari Sabat. Cuttack. 2001 by Board of Secondary Education Orissa.Com. : 4 (Main) ORIYA Duration : 3 hours Max. Prose: Text Prescribed: Sahitya. Krushna Chandra Panigrahi Bhubaneshwar Bahera. Marks = 100 75 + 25 (Internal Assessment) i. Manoj Das.B. iii. Delhi School of Economics. Cuttack Lessons: (poems) Phutiba Utkala Bhasa Kamalini Shephali Prati Shishu Srusti Konarka Gramapatha : : : : : Radhanath Ray. Semester Course B. Department of Commerce.Com Semester I Paper No. Binodchandra Nayak. Delhi-110007 20 .
political and economic organization. : 4 (Main) HISTORY Duration : 3 hours Max. Art and architecture. Advent of food-production: Neolithic Cultures. University of Delhi. 7. administration and economy.Com. Marks = 100 Paper I: HISTORY OF INDIA UP TO EIGHTH CENTURY A. art and religion. economy and Religion as reflected in Vedic literature. Survey of Source and Historiographical Trends: Region.D. UNIT – II 6.B. 4. Environment and People and their significance for understanding early India. UNIT – I 1. 3.C. Iron Age Culture with special reference to PGW and Megaliths. Developments from sixth to fourth centuries B. Delhi School of Economics. The Mauryas: state.Com Semester I Paper No. Ashoka’s Dhamma. New religious movements. Harappan Civilization: Origin and extent. social and material life. Decline and Late Harappan Cultures: Chaleolithie cultures outside the Harappan distribution zone. Delhi-110007 21 . 5. Society. The Aryan Problem. Semester Course B. Department of Commerce. 2. : rise of territorial states emergence of cities. Palacolithie and Mesolithie Cultures: Sequence and Geographical distribution rock-art. polity.
Chalukyas and Vardhanas. economy and culture with special reference to the Pallavas. Sangam Age. religion. society and culture. The Guptas and their contemporaries: state and administrative institutions social and economic changes. Towards the Early Medieval: Changes in society.B. art and architectu re) developments with special reference to India’s external trade and cultural interactions. University of Delhi. polity. political and cultural (literature: religion. 9. Post-Mauryan Patterns: Social economic.literature. Delhi School of Economics. Rubrics 5 to 10 should be taught with reference to recent studies on gender caste and property relations. 10. Delhi-110007 22 . literature. Department of Commerce.Com. Semester Course 8. art and architecture.
Com.Cola: (d) medieval idiom – Mughal Paintings. Form and Function (a) Rock cut. (a) Department of Commerce. . Painters and illustrated texts: (e) Modern – 23 4.Mamallapuram (b) structural – temple architecture – Khajuraho complex and Tanjavur temple: (c) fort – Dalulatabad or Chittor forts: (d) palace. Folk. Max.Classical and Folk Dance . (b) Carnatic classical Music.Theatre: Classical. Architecture: Meanings. Delhi School of Economics.dargah at Fetehpur Sikri: (e) colonial – Lutyen’s Delhi. UNIT – II 3. University of Delhi. Rise and Development of verna cular language and literature: A survey. Languages and Literature Sanskrit: Kavya – Kalidasa’s Ritusambhara: Prakrit: Gatha Saptsati Indo Persian Literature: Amir Khusro’s works: Urdu poetry and prose: Ghalib.B. Performing Arts a) Hindustani. Marks = 100 2. 1. (c) Devotional music: bhakti and sufi. Colonial and Modern. Semester Course OR PAPER II: CULTURES IN THE INDIAN SUBCONTINENT Duration : 3 hours UNIT – I A Definitions of Culture and its various aspects (i) Perspectives on Cultures: Indian Cultural traditions: An overview (ii) Plurality of Cultures: Social Content of Culture. Sculpture and Painting Silpashastric normative tradition: (b) Classicism -Narrative and Sculptural Mural fresco painting: (c) post Classicism – Pallava. Delhi-110007 .
Communication. Legends and proverbs Linkage of bardic and literary traditions. Benga l School. Delhi-110007 24 . Narratives. Fairs and fasts Links with tirtha pilgrimage and localtions Textile and Crafts: the Culture of Food 6. Semester Course Company school. Nationalism and the issue of Culture: Institutions of Cultural Practices: Colonial and Post Colonial. 5. Department of Commerce. Delhi School of Economics. Patronage and Audiences Court Merchant groups and communities Culture as Communication. University of Delhi. Festivals. Ravi Varma. Amrita Shergil and Progressive Artists. Popular Culture Folk Lorc and Oral tradition of kathas.B.Com.
iv. S.B. Property. iv. d. iii. b. ii. Aristotle on Citizenship Locke on Rights and Property Rousseau on Inequality J. Mill on Liberty and Democracy Marx on State c. University of Delhi. iii. a.Com Semester I Paper No. Semester Course 1. : 4 (Main) POLITICAL SCIENCE – POLITICAL THEORY AND THOUGHT Duration : 3 hours Max. Western Thought: Thinkers and Themes i. v. Delhi School of Economics. Indian Thought: Thinkers and Themes i. c. b. Marks = 100 1. v. Society and State. What is Politics? What is Political Theory? The Relevance of Political Theory Why Study the History of Politic al Thought? 2. Delhi-110007 25 . Justice. Equality. Liberty. Concepts: Democracy. a. 3. Identity. B. Citizenship. Kautilya on State Gandhi on Swarj Ambedkar on Social Justice Nehru and Lohia on Democracy Periyar on Identity Department of Commerce.Com. Rights. Civil. ii.
Semester Course B.Com Semester I Paper No.B.Com. Delhi-110007 26 . Marks = 100 Section A: Nature and scope of Ethics General Introduction to Virtue Ethics. University of Delhi. Deontological and Consequentialist Ethics Section B: Suicide Euthanasia Capital Punishment Section C: Nishkama Karma Gandhi’s concept of Ahimsa Department of Commerce. Delhi School of Economics. : 4 (Main) ETHICS: THEORY AND PRACTICE Duration : 3 hours Max.
University of Delhi. Registered Office of LLP and Change Therein. Nature of LLP.Com. Eligibility for Bonus. Contributions. Contractual Capacity. Max. Establishments. 19 36 Definitions: Employed Person. Financial Disclosures. 8 Lectures Unit V. Partners. 2008 Salient Features of LLP.B. 15 Lectures Unit II-The Sale of Goods Act. Delhi School of Economics. Deductions from Wages and Fines. Kinds. Change of Name. Disqu alifications Department of Commerce. Winding Up and Dissolution 15 Lectures Unit IV. Employer. Unpaid Seller and his Rights 9 Lectures Unit III-The Limited Liability Partnership Act. Partners and their Relations. Determination of Bonus. LLP Agreement. Calculation of Bonus. Delhi-110007 27 . Quasi Contracts. Employee. Incorporation Document. Conditions and Warranties. Transfer of Property in Goods. Incorporation by Registration. Semester Course B. Modes of Discharge of Contracts. Establishment in Public Sector. Consideration. Industrial or other Establishment. Whistle Blowing. Off er and Acceptance. Remedies of Breach of Contracts. Responsibility for Payment of Wages. Marks: 100 Lectures: 60 Objectives: To familiarize the students with the understanding and pr ovisions of business and industrial related laws. Contract of Indemnity and Guarantee . Time of Payment of Wages. Annual Return. Extent and Limitation of Liability of LLP and Partners. Mode of Payment.Com Semester II Paper No. Course Contents: Unit I-The Indian Contract Act. Case studies and problems involving issues in business and industrial laws are required to be discussed. Sale and Agreement of Sell. 1965 Definitions: Accounting Year. : 5 (Main) BUSINESS AND INDUSTRIAL LAWS Duration: 3 hrs. Available Surplus.Payment of Wages Act. Salary or Wage. Conversion to LLP.The Payment of Bonus Act. Wages. 1930 Meaning of Contract of Sale. Employer. Free Consent. 1872 Contract-Meaning and Essentials. Factory. Void Agreements. Designated Partners. Fixation of Wage Period. Allocable Surplus.
Payment of Gratuity. Employee. Employer. Semester Course for Bonus. Recovery of Bonus from an Employer. 1972 Applicability and Non. Adjustment of Customary or Interim Bonus. Set on and Set off of Allocable Surplus. Deductions of Certain Amounts from Bonus Payable. 8 Lectures Unit VI. Penalties . Delhi School of Economics. University of Delhi. Time Limit for Payment of Bonus.B. Recovery of Gratuity.Payment of Gratuity Act. Payment of Minimum and Maximum Bonus. Continuous Service. Forfeiture of Gratuity. 5 Lectures Department of Commerce.Applicability of the Act.Com. Delhi-110007 28 . Employer’s Duty to Determine and Pay Gratuity.
B. Limitations of cash flow statement.Com. Semester II Paper No. University of Delhi.II Issue and Redemption of Debentures Final Accounts of Limited Liability Companies: Preparation of Profit and Loss Account. 12 Lectures Unit. Semester Course B. 12 Lectures Unit–IV Cash Flow Statements: Meaning. (ii) Redemption of preference shares including buy-back of equity shares. 12 Lectures Department of Commerce.III (i) Accounting for Amalgamation of Companies with reference to Accounting Standard-14 issued by the Institute of Chartered Accountant of In dia (excluding inter-company transactions and holdings). (ii) Accounting for Internal Reconstruction (excluding preparation of scheme for internal reconstruction). Delhi-110007 29 . Profit and Loss Appropriation Account and Balance Sheet in a ccordance with the provisions of the existing Companies Act (Excluding Managerial Remuneration). Marks: 100 Lectures: 60 Objective: To make the student familiar with corporate accounting procedures. : 6 (Main) CORPORATE ACCOUNTING Duration: 3 hrs. Max. Usefulness. (only indirect method).Com. Preparation of a cash flow statem ent in accordance with Accounting Standard 3(Revised) issued by the Institute of Chartered Accountants of India. Delhi School of Economics. Unit-I (i) Accounting for share capital – Issue. forfeiture and Reissue of forfeited shares. 12 Lectures Unit.
Delhi School of Economics. Solvency Ratios: Debt -equity Ratio. University of Delhi.B. 12 Lectures Department of Commerce. Delhi-110007 30 .Liquidity Ratios: Current Ratio.Com. significance and limitations . Capital gearing Ratio. Interest Coverage Ratio. Activity Ratios: Stock turnover Ratio and Debtors turnover Ratio. Return on investment (ROI). Ratio Analysis: Advantages. Semester Course Unit-V Financial Statements Analysis: Meaning and objectives. Net Profit Ratio. Return on equity (ROE). DPS and Pric e – earning ratio. Operating profit ratio. Acid Test Ratio. Return on equity share holders fund. EPS. proprietary ratio. Profitability Ratios related to investments: Return on total assets (ROTA). Profitability Ratios relate d to sales: Gross profit Ratio. Techniq ues of Analysis.
MPC. APS. Investment Function. Liquidity Preference and Rate of Interest. Monetary Aggregates. : 7 (Main) MACRO ECONOMICS Duration : 3 hrs. Delhi School of Economics. Concepts of MPS. Equilibrium GDP. Introduction to Macroeconomics What is Macroeconomics? Macroeconomics Issues in an Economy. Autonomous Expenditure. Max. Joint determination of National Income and rate of Interest. Multiplier Analysis with AD curve and Price level Changes. IS – LM Analysis 10 Derivation of IS and LM Functions.B. Quality Theory of Money. Money in a Modern Economy 10 Concepts of Money in a Modern Economy. Delhi-110007 31 . 2. Net Exports and Equilibrium GDP. Marks: 100 Lectures: 60 5 1. 4. Money Supply and Credit Creation and Monetary Policy. The Concepts of Multiplier 3.Com. Net Export Function. 5.Com. Department of Commerce. GDP and Price Level in Short and Long Run 10 Aggregate Demand and Aggregate Supply. National Income Determination in an Open Economy with Government 10 Fiscal Policy – Impact of Changes in Govt. Semester II Paper No. Demand for Money. National Income Determination 15 Actual and potential GDP. Semester Course B. APC. Expenditure and Taxes. Aggregate Supply in Short Run and Lang Run. 6. Aggregate Expe nditure – Consumption Function. University of Delhi.
8 English (Language 2) Duration: 3 hours Max. Sinha.Com.B. K. Department of Commerce. University of Delhi. Marks: 100 Text book Prescribed – English for Students of Commerce Edited by J.Com. Semester II Paper No. Delhi School of Economics.C. Oxford University Press. Kaushik and K. New Delhi. Semester Course B. Delhi-110007 32 .
Com. 7 Lectures Department of Commerce. Delhi-110007 33 . PART – A: BUSINESS MATHEMATICS (Marks: 20) Unit I: Matrices and Determinants 1. 9 (Main) BUSINESS MATHEMATICS AND STATISTICS Duration: 3 hrs. Marks: 100 Lectures: 60 Objective: The objective of this course is to familiarize students with the applications of Mathematics and statistical techniques in business decisions process. revenue and profit. 5 Lectures Unit III: Basic Mathematics of Finance: 3.B. Delhi School of Economics.2 Calculation of values of determinants up to third order. Semester Course B. University of Delhi. Notes: 1. Trignometrical functions are not to be covered. Use of simple calculator is allowed.2 Concept of differentiation. Max. Types of matrices. 3. Semester III Paper No.Com. quadratic. 3 Lectures 1. Adjoint of a matrix. Finding inverse of a matrix through adjoint. 2 Lectures Unit II: Calculus 2. 1 Lectures 2. Algebra of matrices. 2. effective and continuous – and their inter-relationships. and continuity of a function. Rates of interest – nominal. Compounding and discounting of a sum using different types of rates. Concepts of limit. Maxima and Minima of functions (involving second or third order derivatives) relating to cost. polynomial. Rules of differentiation – simple standard form 2 Lectures 2.1 Definition of a matrix. Applications of matrices for solution to simple business and economic problems.3 Applications of differentiation – elasticities of demand and supply. Proofs of theorems / formulae are not required.1 Mathematical functions and their types – linear.1 Simple and compound interest.
Semester Course PART – B: BUSINESS STATISTICS (Marks: 40) Unit I: Univariate Analysis Descriptive Statistics: 1.1 Measures of Central Tendency (a) Mathematical averages: Arithmetic mean. Range. Karl Pearson's co -efficient and rank correlation. Delhi School of Economics.1 Correlation: Meaning. additive and multiplicative models. and measurement. mean deviation.2 Trend analysis.1 Meaning and uses of index numbers.quartiles.Com.B. quartile deviation. 5 Lectures Unit II: Bi-Variate Analysis 2. standard deviation. Finding trend by moving average method. Construction of index numbers: Aggregative and average of relatives – simple and weighted.2 Regression Analysis: Linear regression defined. Fitting of linear trend line using principle of least squares. Tests of adequacy of index numbers. 12 Lectures (b) Positional Averages: Mode and median and other parti tion values . Construction of consumer price indices. and percentiles (including graphic determination). University of Delhi. 5 Lectures 2. deciles. Regression equations and estimation 5 Lectures Unit III: Index Numbers 3. 1.1 Components of time series.2 Measures of Variation: absolute and relative. 7 Lectures Unit IV: Time Series Analysis 4. and variance. Geometric mean and Harmonic mean: Properties and applications. 1 Lecture 4. 5 Lectures Department of Commerce. Delhi-110007 34 .
Legal Position and Powers. Max. Online Filing of Documents. Delhi-110007 35 . Delhi School of Economics. University of Delhi. Manufacturing Process. Contributio ns. Partial and Permanent Disablement. Benefits.B. Shelf Prospectus. : 10 (Main) COMPANY AND COMPENSATION LAWS Duration: 3 hrs. Unit–I: Company: Definition. Definitions: Personal Injury. Provisional Contracts. Factory. Book Building. 10 Lectures Unit–II: Prospectus: Contents. Wages. Agenda.Com Semester III Paper No. Adjudication of Dispute and Claims. 10 Lectures Unit–IV: Emerging Issues in Company Law: Producer Company. National Company Law Tribunal (NCLT). Provisions relating to Payment of Dividend. Characteristics. Quorum. Rating Agencies 6 Lectures Unit–V: Employees State Insurance Act. Misrepresentation of Prospectus. Pre -incorporation Contracts. Resolutions and Minutes. Polls. Case studies and problems involving issues in Company and Compensation Laws are required to be discussed.Com. Demat System. Director Identity Number (DIN). Red -herring Prospectus. Proxy. 1948 Applicability of the Scheme. Meeting of Shareholders. Chairman. Investor’s Education and Protection Fund. 10 Lectures Unit–III: Directors: Appointment. Lifting of Corporate Veil. CSR. Standing Committee and Medical Benefit Council. Marks: 100 Lectures: 60 Objectives: To familiarize the students with the understanding and provisions of Company and Compensation Laws. MCA-21. One Person Company (OPC). Buy Back of Shares. Postal Ballot. Formation of a Company. ESI Corporation. Memorandu m of Association. Independent Director. Audit Committee. Semester Course B. Articles of Association. Types of Companies. Promoters. Requisites of a valid Meeting: Notice. Abridged Prospectus. Associate Company. Insider Trading. Bonus Share. Share Capital: Issue and allotment of shares. Statement in lieu of Prospectus. Meetings: Meeting of Board of Direc tors. Corporate Identity Number (CIN). Qualification and Disqualification. 10 Lectures Department of Commerce. Online Registration of Company. Corporate Governance. Small Company. Rights Issue. Clause 49. Forfeiture and Surrender of Shares.
7 Lectures Department of Commerce. Central Advisory Board. Wages. Semester Course Unit–VI: Minimum Wages Act. Delhi-110007 36 . Advisory Board. Injury. Definitions: Employer. University of Delhi. Compensation. 1923 Definitions: Dependent. Contracting.B. Accident. Delhi School of Economics.Com. Employer's Liability for Compensation. Partial and Total Disablement. Employer. Commissioner. Inspectors 7 Lectures Unit–VII: Workmen’s Compensation Act. 1948 Objectives and Applicability of the Act. Wages in Kind. Employee. Workmen. Minimum Rate of Wages. Fixing Minimum Rates of Wages. Procedure for Fixing and Revising Minimum Wages.
10 3. 5 2. : 11 (Main) ECONOMICS DEVELOPMENT AND POLICY IN INDIA Max. Issues in Indian Planning. University of Delhi. Delhi School of Economics. Centre State financial relation. inequality reduction. Factors in development: Capital formation (physical and human).B. Private sector. Employment generation. Saving and investment. 10 3. Price: Monetary and Fiscal policies. The balance of trade and balance of payments situation. role of technology: sustainability. Characteristics of underdevelopment countries with special reference to India. Foreign Trade: Role and importance of foreign trade in India. poverty removal modernisation and competitiveness. Industry: Industries Policy: pre and post 1991.Com. Objective and critical evaluation (Growth. Delhi-110007 37 . institutio nal factors. self – reliance. economic reforms). Semester III Paper No. Semester Course B.Com. Relative roles of large and small scale. Foreign Direct Investment. Public vs. The role and forms of foreign capital (Foreign Institutional Capital. Mobilisation of Internal and External finances. Marks: 100 Lectures: 60 Section A: Issues in Development and Planning with reference to India 1.) 15 2. 5 Department of Commerce. 15 Section B: Sector Aspects of Indian Economy 1.
Office orders d. Enq uiries Unit – IV E-Correspondence 4.1 Internal business correspondence a. Orders.B. Letters d. 12 BUSINESS ENGLISH Duration : 3 hours Unit – I 1. Delhi-110007 Max.Com. Attachments c. Unit – V Oral Business Communication Department of Commerce.1 What is Business English? 1. values 2. perceptions. Email b.4 Business English vocabulary 1. Formal b. Domain 4. Semester III Paper No. Website d.1 Conventions.5 Tone a. Semester Course B. Introduction to the Essentials of Business English 1.2 External business correspondence a. Delhi School of Economics.1 Business use of the internet a. Memos C. c. Circulars b.3 Communication in Organisations 1. University of Delhi.4 Business use of sms.3 Business use of telecom. Informal Unit – II Cultural Components of Communication 2.Com. Notices 3.2 Types of Communication 1. Marks = 100 38 .2 Internet etiquette 4.3 Gender sensitivity 2. Circulars b.2 Cultural variables 2.4 Components of effective communication Unit – III Routine Business Correspondence 3. fax 4.
4 5. Use of appropriate symbols Department of Commerce. Delhi-110007 39 .3 Organisation a. Sub-headings c. University of Delhi.6 Telephone Skills Interviews Meetings Group Discussions Negotiations Presentations Unit – VI Writing Short Proposals and Reports 6.B.1 Types of short reports 6.3 5.1 5. Semester Course 5. Delhi School of Economics.2 5.5 5.Com.2 Outline of long reports 6. Section headings b.
B.Com. Seema te Sambhavana. 3. Department of Commerce. Punjabi Shabad Jorran de Viakarannak Aadhar. Marks = 100 75 + 25 (Internal Assessment) Syllabus 1. 2. Seema te Sambhavana.V. Tipnni ate Featurre Likhna. Electronic Media de Punjabi Bhasha Sahit te Sabhiachar uppar Assar Jan Punjabi T. University of Delhi. Vikas. 5. Delhi School of Economics. Punjabi Pattarkari: Arambh. edited by Dr Tarlochan Singh Bedi. Delhi-110007 40 . Medieval and Modern Punjabi Poetry: ‘Kavitanjali’.Com. Semester III Paper No. Semester Course B. Channelan da Bhavikh. 12 Punjabi Compulsory ‘A’ (Note: For Candidates who opted for Punjabi in XIIth class) Duration : 3 hours Max. 4.
Sahitik te Compute r Takniki Shabdawali. Delhi.Com. 4. 3. Punjabi Vaak – Viont: Sidhant te Visheshtawan 2. Delhi-110007 41 . by Harcharan Singh.B. University of Delhi. Semester III Paper No. Delhi School of Economics.Com. Punjabii Bhasha ate Gurmukhi Lippi Dian Vishehtawan te Pichhokarr. Banking. 12 Punjabi Compulsory ‘B’ (Note: For candidates who opted for Punjabi in Xth class and also for those wh o for some reasons could not opt for it at any level) Duration : 3 hours Max. Punjabi Drama: ‘Rani Jindan’. 1997. Semester Course B. Marks = 100 75 + 25 (Internal Assessment) Syllabus 1. Shabad Rechna Te Ik Viakarnak Roop ton Duje Viakarnak Roop di Rachan . 5. Parshasnik. Department of Commerce. Arsee Publishers.
Marks = 100 75 + 25 (Internal Assessment) 1. Delhi-110007 42 . 12 SINDHI Duration : 3 hours Max. Mumbai – 67 Department of Commerce. One Act Play: Kako Kalumal by Madan Jumani B-203/4 Chintamani Shankar lane. D-127. Functional Sindhi Grammer based On prescribed text. Semester III Paper No. Short Stories: Visariyan na visran by Loknath Jetley Sindhi Book Trust. Kandivalli. Shaheed Bhagat Singh Marg.Com. M. Semester Course B. Mumbai 3. Vivek Vihar.Com.K. Text: Sindhi Bhasa (Vyakaran aur Prayag) By.Dr. Novel: Ajho’ by Hari Motwani Sindhi Kooj Publication. Vivek Vihar.B. Jetley D-127. University of Delhi. Delhi School of Economics. New Delhi – 95 2. New Delhi – 95 4.
Guwahati. 1996 Department of Commerce. 1998.B. Guwahati. ‘Sanskar’ by Mamoni Roisom Goswami 4.Com. Sailen Bharali Publication Board of Assam. Semester III Paper No. 3. ‘Abujmaya’ by Rama Das c. Short Stories: Galpa Manjari by Dr. ‘Patmugi’ by Laksminath Begbaruah b. Delhi School of Economics. ‘Dharasap’ by Bhabendranath Saikai d. One Act Play: ‘Parijat Haran’ by Srimanta Sankardev Lawyers Books stall. 2001 Following Stories are recommended: a. 12 ASSAMESE Duration : 3 hours Max. Delhi-110007 43 . University of Delhi. Guwahati.Com. Functional Grammer 2. Marks = 100 75 + 25 (Internal Assessment) 1. Semester Course B. Novel: ‘ Bhanumuti’ by Padmanath Gohain Baruah Lawyers Books Stall.
B. University of Delhi. 1995 2. Girish Karnad Translated by Baavannam. Saravana Complex. Chennai. Chenna i: 2002 b) ‘Avvai’ by Ingulab Akaram Publications. Novel ‘Uppuvayal by Sridhara Ganesan NCBH. Semester III Paper No. 12 TAMIL Duration : 3 hours Max. Short Stories: Kangu Cirukataikal’ Edited by Perumal Murugan Kavya Publication Chennai: 2001 3.Com. Semester Course B. 15 -B. Drama a) ‘Naga Mandalam’. Delhi-110007 44 . Kumbakonam 612001: (2000) Department of Commerce.Com. Published by Kavya. Vella-p-pandara Theru. Delhi School of Economics. Marks = 100 75 + 25 (Internal Assessment) 1.
Delhi School of Economics. Essay Interview of a Person 2.B. University of Delhi. Delhi-110007 45 . 12 BENGALI Duration : 3 hours Max. Sarat Chandra Chattopadhyay Pandit Mosheri Abanindronath Tagore – Nalok Department of Commerce. Semester III Paper No.Com.Com. Marks = 100 75 + 25 (Internal Assessment) 1. Translation from English to Bengali 3. Semester Course B.
Pukhrimacha – K. Semester Course B.K.H. Marks = 100 75 + 25 (Internal Assessment) 1. Tomehou Singh 2. Dinamani Singh g). Publication Imphal. Functional Manipuri a).C. Birmani Singh. Novel Khudol by H. K.L. P. Manipuri Lila Macha (Selected Pieces) Published by Cultural Forum.N. Urokki Macha Urok . A study of Meitei phonology by W. Nongthak Khongnang E. Binodini Devi d). Short Story Anaoba Manipuri Warimacha – Published by The Cultural Forum. Shitaljit 3. Semester III Paper No. Tomchou Department of Commerce. 1990 Ima by R. Kwakimacha Kwak. University of Delhi.B. Samarendra b).M. Prakash e). Delhi-110007 46 . 4. Kunjamohan Singh f).Com. Remedial Manipuri by Prof. Ijat Tanba. 12 MANIPURI Duration : 3 hours Max. Thoudam b). Lamandagi Laiman.Com. Guno Singh. Bus Stop – A. Tamnalai – Kanhailal c). Tirthajatra – A. Delhi School of Economics. Manipur (Latest Publication) a). Manipur (Latest Publication) c).
B.Com. Semester Course
B.Com. Semester III Paper No. 12
Duration : 3 hours Max. Marks = 100 75 + 25 (Internal Assessment)
1. Drama Nijam by Rachakonda Viswanatha Sastry. Visalandhra Publishing House, Hyderabad 500001 (1971 2. Short Story Selections from Visalandhna Telugu Katha 1910 -2000 (Ed.) Prof. K. Viswanatha Reddy, Visalandhna Publishing House. Hyderabad – 500001 (2002) a). Mee Peremiti – by Gurajada Appa Rao b). Enduku Parestanu Nannaa – by Chaganti Somayajulu c). Paiki Vacchina Vaadu – by Kodavatiganti Kutumba Rao d). Alajadi – by Peddibhotta Subbaramaih e). Maarpu – by Madhavapeddi Gokhale 3. Telugu Essay Selection from Satavasanta Saahitee Manjeeraalu (Ed.) Prayaga Vedavathi & N. Venugopal, A. P. Library Association, Sri Sarvottama Bhawanam (Opp) Eenadu, Vijayawada – 520010 (2002) a). Vaitaalikulu – by Indraganti Sreekanta Sarma b). Raashtra Gaanumu – by N. Guruprasada Rao c). Neti Kaalapu Kavitwam – by K. Sampatkumaracharya d). Andha Sataabdapu Andhra Kavitwam – by Miniyala Ramakrishna e). Chivaraku Migiledi – by Vegunta Mohana Prasad
Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007
B.Com. Semester Course
B.Com. Semester III Paper No. 12
Duration : 3 hours Max. Marks = 100 75 + 25 (Internal Assessment)
History of Oriya Literature Novel: Shasti by Kanhu Charan Mohanty Cuttack by Vidyapuri
Short Stories: Galpa Swalpa Stories are: Dukamunsi Rebati Dhulia baba Sabhya Jamidar One Act Play/play:
: Fakir Mohan Senapati, Vidyapuri Cuttack
Ajira Ekankika Published by Board of Secon dary Education, Orissa, 2000.
Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007
B.Com. Semester Course
B. Com Semester IV Paper No. : 13 (Main) COST ACCOUNTING Duration: 3 hrs. Objectives: 1. To acquaint the student with basic concepts used in cost accounting and various methods involved in cost ascertainment systems. 2. To provide the student knowledge about use of costing data for planning, control and decision making. COURSE CONTENTS: Unit – I Introduction: Meaning, objectives and advantages of cost accounting, difference between cost accounting and financial accounting. Cost concepts and classifications, cost unit, cost centre, cost object. 7 Lectures Unit – II Accounting and Control of material cost: Issue of materials. Methods of pricing of material issues – FIFO, LIFO, Weighted Average. Inventory control – concept and techniques like fixing of stock levels, EOQ, ABC analysis, perpetual & periodic inventory systems, Material losses and their treatment. 8 Lectures Unit – III Accounting and Control of Labour Cost: Time keeping and time booking, concept and treatment of idle time, over time and labour turnover. 6 Lectures Unit – IV Overheads: Classification, allocation, apportionment and absorption of overhead. Treatment of over-and under-absorption. 8 Lectures Max. Marks: 100 Lectures: 60
Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007
Meaning. merits and limitations. pricing decisions. Delhi School of Economics. Cost-Volume-Profit Analysis: Break-even analysis. service costing (Transport Costing). make / Buy. Semester Course Unit – V Methods of Costing: Job Costing. joint and by-products). 12 Lectures Unit – VI Reconciliation of Cost and Financial Accounts 3 Lectures Unit – VII Marginal Costing. Delhi-110007 50 . single output and Contract Costin g. 12 Lectures Unit – VIII Budgetary Control: Concept of budget and budgetary control. objectives.Com. Fixed and Flexible budgets. Cash Budget. Process costing (excluding treatment of work -in-progress.B. University of Delhi.products mix. Assumptions and uses. 4 Lectures Department of Commerce. Decision making areas .
80E. 80C. University of Delhi. Delhi School of Economics.2 4. gross total income.4 3. Residential status Scope of total income on the basis of residentia l status Exempted income under section 10 relevant for individuals Computation of income under different heads .Deductions from gross total income (Sec.1 3.2 2. 80QQB. 80D.1 2 2 2 Unit III 7 3 5 5 2 2 2 3 2 Unit IV 4. agricultural income. assessee.1 2. previous year. 80U) .Com Semester IV Paper – 14 (Main) INCOME TAX AND AUDITING Duration: 3 hrs.Computation of total income and tax liability of individuals Number of lectures 3 Unit II 2.Aggregation of income and set-off and carry forward of losses .2 3.Income from house property .3 3. No.Profits and gains of business or profession (only simple problems) .Com.3 3.Income from other sources excluding sec 2(22) Total income and tax computation . (ii) To provide basic knowledge and equip students with principles of auditing. assessment year.Income of other persons included in assessee’s total income .B. Section – A Lectures: 40 Unit Unit I S. Semester Course B.4 Department of Commerce. 1. Max. total income. 80G.5 4. person.Salaries . Marks: 100 Lectures: 60 Objective: (i) To provide basic knowledge and equip students with application of principles and provisions in Income -tax Act. 80GG. Delhi-110007 51 . 1961.Capital gains (excluding special cases) .1 Contents Basic concept: Income.3 4.
stock-in-trade. 2 Lectures Department of Commerce.Com. Internal Check (cash sales and payments of wages) and Internal Audit b) Audit Programmes 4.B. qualification. sundry creditors. share capital.statutory audit. receipt from debtors. Verification of assets and liabilities – land and building. Auditing – meaning. University of Delhi. loans. payment of wages. Audit of Joint Stock Companies 5 Lectures a) Company Auditor – appointment. Delhi-110007 52 . Vouching – cash sales. trade debtors. plant and machinery . 2 Lectures 3. objects and advantage 2. scope. cash a t bank. right. The Audit Process: 5 Lectures a) Internal Control. Types of Audit . payments to creditors. contigent liabilities. Delhi School of Economics. 3 Lectures 6. cash purchases. investments. 3 Lectures 5.B AUDITING Lectures: 20 COURSE CONTENTS: 1. Semester Course Section . and d uties b) Audit Report – Meanings and Types. cash in hand. interim audit and continuous audit.
B.. Complainant.3 Industries Development Regulation An overview of current Industrial Policy. Combination. Delhi School of Economics.5 The Competition Act. Semester IV Paper No.Com. The Micro. State Consumer Protection Councils and the District Consumer Protection Council. export promotion council. Unfair Trade Practice.2 Foreign Trade Policy and Procedures Main Features: Served from India Scheme. Enterprise. Consumer Manufacturer Person. Market failure. Composition of Department of Commerce. Composition and Jurisdiction and the Manner in which complaint shall be made before the District Forum. Restrictive Trade Practice.1 Market Success and Market Failure Basic functions of government. BPTs. Small and Medium Enterprises Development Act. 1986 Definitions. Goods Person. Complaint. 2002 Definitions-Acquisition. EHTPs. Delhi-110007 53 .4 The Consumer Protection Act. Bargaining Price. public policy towards monopoly and competition. Service. Semester Course B. Lectures 10 1. Consumer. Marks: 100 Lectures: 75 Unit – I Regulation of Domestics Markets 1. advance authorization scheme and DFRC. Jurisdiction and Power of and procedure application to the National Commission. 15 (Main) ECONOMIC REGULATIONS OF DOMESTIC AND FOREIGN EXCHANGE MARKETS Duration: 3 hrs. Jurisdiction. the meaning & cause. Market efficiency. 2006. STPs. 1951. Trade. Price. Prohibition of agreements. Competition Commission of India: Establishment of Commission. Max. Procedure applicable to st ate Commissions. Vishesh Krishi and Gram Udyog Yojana. Cartel. Composition. Agreement. and SEZs. Lectures 5 1. Lectures 10 1. focus market scheme. EOUs. Abuse of Dominant Position. Regulation of combinations. Regulatory Mechanism under Industries Development and Regulation Act. Lectures 10 1. Composition. Appropriate Laboratory. EPCG. University of Delhi. etc. Appeal Provisions. Anti -competitive agreements. Central Consumer Protection Council. DEPB.Com. duty exemption and remission scheme..
Contravention and Penalties. Determination of Exchange Rates. Adjudication and Appeal. Duties. Authorised Person. Market for Foreign Exchange. Realisation and Repatriation of Foreign Exchange. Semester Course Commission. Delhi School of Economics. Export of Goods and Services.2 The Foreign Exchange Management Act. 1999 Definitions. Foreign Exchange.B. Current Account Transaction. Lectures 10 Department of Commerce. Enforcement of the Orders of Adjudicating Authority. Holding of Foreign Exchange. Powers and Functions of Commission. Person Resident in India. Repatriate to India. Regulation and Management of Fo reign Exchange: Dealing in Foreign Exchange.1 Foreign Exchange Market Balance of Payments. University of Delhi. current Account Transactions Capital Account Transactions. Term of office of Chair person and other Members. Lectures 5 2.Com. Delhi-110007 54 . Lectures 10 Unit – II Foreign Exchange Market & Regulations 2. Person. Capital Account Transaction Currency.
This course will help students in understanding the principles & techniques of business communication. Delhi-110007 55 . Course Contents: 1. Speech Writing.Com. 8 Lectures 2. Max. Theory of Communication Nature. University of Delhi. Marks: 100 Lectures: 60 Objectives: To train students to enhance th eir skills in written as well as oral Communication through practical conduct of this course. Importance and Role of Communication. The Communication Process. Making oral presentations 12 Lectures 3. Semester Course B. Commercial Letters. Delhi School of Economics. Applications of Communication (a) Writing a Summer Project Report. Executive Summary of Documents. (b) Non-verbal Communication (c) Oral Communication: Art of Public Speaking.B. Preparing Minutes of Meetings. and using bibliographical and research tools (b) Writing annual report of companies (c) Writing minutes of meeting (d) Writing CVs & Application Letters (e) Group Discussions & Interviews (f) The Employment Interview 20 Lectures Department of Commerce. Effective Listening. Citing references. Semester IV Paper 16 (Language 4) (Main) BUSINESS COMMUNICATION Duration: 3 hrs. Barriers and Gateways to Communication .Com. Report Writing. Forms of Communication (a) Written Communication: Principles of Effective Written Communica tion.
Media Mix. Semester Course 4. Advertisements. University of Delhi. Public Relations.Com. Business Negotiation: Negotiation Process & its Management. 12 Lectures 5.B. Important Parameters in Communication (a) The Cross Cultural Dimensions of Business Communication (b) Technology and Communication. Newsletters. and Press Releases. Delhi-110007 56 . Delhi School of Economics. 8 Lectures Department of Commerce. Publicity. e -correspondence (c) Ethical & Legal Issues in Business Communication (d) Mass Communication: Mass Communication & Promotion Strategies.
Walter model.B. Factors determining capital structure. Determinants of dividend. Gordon Model and MM hypothesis. Time value of money. (15 Lectures) Unit – IV: Dividend Decision Relationship between dividend and corporate valuation . NOI. (10 Lectures) Unit – V: Working Capital Management Meaning and nature of working capital. Delhi-110007 57 . scope and objectives of financial management. University of Delhi. (5 Lectures) Unit – II: Capital Budgeting Decision Capital budgeting process: Estimation of Relevant cash flows. IRR and Profitability index.NI. Inventory management and Receivables management.17 (Main) FINANCIAL MANAGEMENT Duration: 3 hrs. Semester V Paper No. (15 Lectures) Unit – III: Financing Decision Operating and financial leverage. Weighted Average Cost of Capital. and MM and traditional approach. (15 Lectures) Department of Commerce. Semester Course B.Com. A brief overview of Cash management. Determination of working capital requirement.Com. Delhi School of Economics. Max. ARR. COURSE CONTENTS: Unit – I: Introduction Nature. Concept and measurement of cost of capital. Capital structure theories . Concept of Risk and Return. NPV. Non -discounted and discounted cash flow techniques – Pay back. . Marks: 100 Lectures: 60 Objective: To familiarize the student with the ele ments and tools of financial management.
Advantages of Computers. Basic Concepts: Characteristics of a Computer. o Application software: General Purpose Packaged Software and tailor made software. Tran slators. Marks: 100 Lectures: 60 Objectives: To provide computer skills and knowledge for commerce students and to enhance the student understanding of usefulness of information technology tools for business operations. Semester V Paper No. Delhi School of Economics.Com. interpreter.18 (Main) COMPUTER APPLICATIONS IN BUSINESS Duration: 3 hrs. function of operating system. Semester Course B. Types of Computers. Anatomy of Internet Net Etiquette 58 (3) Department of Commerce. Max. a student will become IT literate. Unit 3. Firmware.Com. University of Delhi. (2) Hardware.: . Essential components of Computers. PART – A Unit 1. Introduction to Internet o o o o o Meaning of Internet. (2) Unit 2.B. Delhi-110007 . Learning Outcome: After studying this paper. Live-ware Software: o System Software: Operating system. Limitation of Computers. Growth of internet. o Overview of operating system. Owner of Internet. and be able to understand basic IT tools. Applications of computers. compiler.
Editing text. Search Engines. BAR Department of Commerce. Saving.LINE. Inserting Charts. Delhi-110007 59 . Semester Course o o o o World Wide Web Internet Protocols. entering data in a cell formula Copying Moving data from selected cells. deleting work sheets. Word Processing. inserting. Formatting text. PIE. University of Delhi. Handling operators in formulae. saving a work book editing a work book. Unit 4. Spreadsheet concepts Creating a work book. Working with word document:: Opening an existing document/creating a new document. (6) Introduction to word Processing. Spreadsheet and its Bus iness Applications. Selecting text. Finding and replacing text. Usage of Internet to society. Word processing concepts.Com. o o o o Bullets and numbering Tabs Paragraph Formatting Page Setup (5) Unit 5.B. Delhi School of Economics.
STDEV. Scheme of examination: Department of Commerce. Graphical representation of data Payroll statements Frequency distribution. Set-up row Rehears timing PART – B (Practical) Practical applications from above unit: Practical classes (30 ) Loan & Lease statement Ratio Analysis. COUNT. University of Delhi. AND. MIN. Generally used Spread sheet functions (7) Mathematical. Cumulative and calculation of Means. SLOPE.IF. PPMT. Delhi-110007 60 . SUMIF. COUNTIF Statistical – AVERAGE.Com. INTERCEPT. FREQUENCY. Presentation Software (5) Creating a presentation. Editing Sorting Layout. Financial .PMT.ROUND ALL. MAX. The Softwares referred in this course will be notified by the department once in every three years. SUM. OR Unit 7. IPMT Logical . Semester Course Unit 6. The familiarity with commercial and business softwar e will be imparted through guidelines that shall be revised every year. Regression Notes: 1. Delhi School of Economics. 2.B. Mode and Median.
25 Marks (Internal Assessment) Department of Commerce. University of Delhi.Com.B. Delhi School of Economics. Part A 40 marks. 2 hours. Delhi-110007 61 . Scheme of Examination for regular students: Part – A – Annual Examination (Theory) Marks 40. Semester Course 1. For School of Open Learning there shall be a written Annual Examination of 75 marks and of 3 hours duration for both parts. 2. Internal Assessment 10 marks Part – B – Annual Examination (Practical) 1 hour. Part B 35 marks .
10 Lectures Unit V. Com. Common Governance Problems Noticed in various Corporate Failures. SEBI Norms based on KM Birla Committee. 62 Delhi School of Economics. Vivendi (France). Marks: 100 Lectures: 60 Objectives: To familiarize the students with the understanding of issues and practices of corporate governance in the global and Indian context. Board Meetings. BUSINESS ETHICS AND CSR Duration: 3 hrs. Shareholders Grievance Committee.Board Committees and their Functions Board Committees and their Functions. WorldCom (USA). Responsibilities. and Audit Committee 5 Lectures Unit IV.Codes & Standards on Corporate Governance: Sir Adrian Cadbury Committee (UK). 10 Lectures Unit III. Maxwell Communication Corporation and Mirror Group Newspapers (UK). Benefits of Good Corporate Governance. Greenbery Committee ( UK).: 19 (Main) CORPORATE GOVERNANCE. Andersen Worldwide (USA). Remuneratio n Committee. Initiatives in India. Delhi-110007 . Rating Agencies. Compliance Committee. Theories of Corporate Governance. Parmalat (Italy) and Satyam Computer Services Ltd (India). Kirch Media (Germany). Models of Corporate Governance.Major Corporate Governance Failures: Junk Bond Scam (USA). Nomination Committee. Investors Relation Committee. Risk Management Committee. Is Corporate Governance always the Cause fo r Corporate Failures?. Calpers Global Corporate Department of Commerce.Com. Corporate Governance in Public Sector Undertakings. Max. Course Contents: Unit I. Corporate Governance Reforms. Number of Directors. Investment Committee. Semester Course B. 1992 . Bank of Credit and Commerce International (UK). Powers.Indian Model of Corporate Governance: Director. Tyco (USA).Conceptual Framework of Corporate Governance: Meaning. Enron (USA).B. Insider Trading. Board Role. Disqualifications. University of Delhi. Whistle Blowing. Clause 49 of Listing Agreement. Corporate Governance v Corporate Excellence. Governance v Good Corporate Governance. 10 Lectures Unit II. 1995. Semester V Paper No. Regulatory Framework of Corporate Governance in India.
Com. Characteristics of Ethical Organisation. Ethics of Corporate G overnance. Stakeholder’s Protection. CACG Guidelines/Principles for Corporate Governance in Commonwealth. 2003 (UK) 15 Lectures Unit VI-Business Ethics: Meaning. Theories of Business Ethics. Combined Code of Best Practices (London Stock Exchange). Hampel Committee on Corporate Governance (UK). Delhi-110007 63 . 2002 (USA). Semester Course Governance Principles (USA). Corporate Governance and Business Ethics 5 Lectures Unit VII.Corporate Social Responsibi lity (CSR): CSR and 5 Lectures CSR and CSR and CSR and Department of Commerce. Sarbanes -Oxley (SOX) Act. 1998. Principles of Business Ethics. Globalization and Business Ethics. Principles of Good Governance and Code of Best Practice (UK).B. 1999. Blue Ribbon Committee (USA). 2000. OECD Principles of Corporate Gover nance. 1999. Delhi School of Economics. Smith Report. University of Delhi. 2000. Euroshareholders Corporate Governance Guidelines. 1997. 1996. 1999.
Role of Research and Development. Semester V Paper No. product and process patent. Delhi School of Economics. Industrial location and regional development. Economic aspects of industrial efficiency. Marks: 100 Lectures: 60 1. structure conduct performance paradigms. Industrial Structure and market structure. 10 Lectures 6. Max.Com.: 20 (Main) INDUSTRIAL ECONOMICS (Eco 5) Duration: 3 hrs. 10 Lectures 2. 10 Lectures 4.B. Partial and Total factor productivity. acquisition and diversification. Diffusion of technology. Com. Semester Course B. 10 Lectures 5. measurement of capacity utilization. MNCs and Transfer pricing. Integrated industrial development. Small scale industry supplementing large s cale industry. University of Delhi. 10 Lectures 3. 10 Lectures Department of Commerce. Delhi-110007 64 . industrial concentration. Expansion of the firms through merger. Role and composition of foreign capital.
macro & micro environmental components.I Introduction: Meaning. University of Delhi. Factors affecting price determination. Product life cycle. Marketing management process: an overview. After sales service . Promotion: Meaning and importance. Delhi School of Economics. Marketing mix.B.Com. importance and Functions. Product classifications. Major product decisions: Product attributes. Positioning – meaning and importance. tools and techniques of marketing.V Distribution: Channels of Distribution-Meaning. 10 Lectures UNIT . Marks: 100 Lectures: 60 Objective: The objective of this course is to provide basic knowledge of different concepts. importance and decisions. Packaging and labeling.IV Pricing: Significance. major bases of positioning a product. 15 Lectures Unit .III Product: Concept. Branding. Markets skimming and penetration pricing policies. Communication process. Factors influencing consumer buying behaviour: An overview. benefits and bases of segmentation.: 21 (Main) MARKETING MANAGEMENT Duration: 3 hrs. nature and scope of marketing. Market segmentation – meaning. Delhi-110007 65 . 20 Lectures Department of Commerce. Consumer buying process. M ajor pricing methods. principles.Com. Semester Course B. Semester VI Paper No. 10 Lectures UNIT . 5 Lectures UNIT – II Marketing environment . promotion mix. Max. Ph ilosophies of Marketing and modern marketing concept. Distribution Logistics: Meaning. COURSE CONTENTS: UNIT.
: 22 (Interdisplinery 3) BUSINESS ENVIRONMENT Duration: 3 hrs.Com. death rate and age structure. birth rate. Delhi-110007 66 . Semester Course B. Liberalization. Delhi School of Economics. FEMA. basic economic system. Ec onomic policies. environmental analysis and strategic management. Marks: 100 Lectures: 60 Objectives: The basic objective of this course is to familiarize the students with the nature and dimensions of evolving business environment in India to influence managerial decisions. 12 Lectures Unit IV Political Environment: Functions of state. rati onale and extent of state intervention. Unit I An Overview of Business Environment: Type of Environment-internal. Trends and Issues. Max. economic planning. micro and macro environment. external. Process and limitations of environmental analysis. migration and ethnic aspects. Privatization and Globalizatio n of Indian Economy. social audit. government and legal environment. characteristics of business. 12 Lectures Department of Commerce.new industrial policy. Demographic environment population size. Semester VI Paper No. The constitutional environment. Monetary and fiscal policies. Competitive structure of industries. Managing diversity.Com. University of Delhi. economic roles of government. Economic factors-growth strategy. Scope of business.B. social responsibilities of business. business ethics and corporate governance. Objectives and the uses of study. Consumer protection Act and Competition Law. culture and globalization. 12 Lectures Unit III Socio-Cultural Environment: Nature and impact of culture on business. 12 Lectures Unit II Economic Environment: Nature of Economic Environment.
features and im pact of technology.B.Com. time lags in technology introduction. University of Delhi. transfer of technology. impact of technology on globalization. technological leadership and followership. Delhi School of Economics. Management of technology. Semester Course Unit V Natural and Technological Environment: Innovation. Delhi-110007 67 . status of technology in India. sources of technological dynamics. 12 Lectures Department of Commerce.
Semester Course B.. Challenges and Opportunities. Need to understand human behaviour. Attitudes Formation. Max. Theories. University of Delhi. Group. Values. group and organizational levels in the changing global scenario.Com. Group Norms. Delhi School of Economics. Types of teams. Types of Groups. Ability. Psychological Foundation of OB.B. Group Cohesiveness. Building and managing ef fective teams. Semester VI Paper No. Case Study 16 Lectures Unit III Interpersonal Behaviour: Interpersonal Behaviour: Johari Window. Group Think and Group Shift. Organisation related attitude. life positions. Perception –Process and errors. Relationship between attitude and behavior. theories and techniques in the field of human behaviour at the individual. O. Learning-Theories and reinforcement schedules. Marks: 100 Lectures: 60 Objectives: The course aims to provide an understanding of basic concepts. Formal and Informal Groups. Models. Case Study 16 Lectures Department of Commerce. Unit I Introduction: Concept and nature of Organizational behaviour. Contributing disciplines to the field of O. Delhi-110007 68 .B. Stages of Group Development. Group Decision Making. 16 Lectures Unit II Individual Behaviour: Biographical Characteristics. Emo tions. Concept of Team Vs.B. : 23 (Interdisplinery 4) ORGANIZATIONAL PSYCHOLOGY AND BEHAVIOUR Duration: 3 hrs.Com. Transactional Analysis – ego states. Theories of Group Formation.A. Inter Group Behaviour. applications of T. types of transactions. Case Study 12 Lectures Unit IV Group Behaviour & Team Development : Concept of Group and Group Dynamics. Personality – determinants and traits.
Administrative and other regulations. Delhi School of Economics. Export Subsidies. Gains from exchange and specialization. III International Trade Policy A. Community Indifference Curve. Max. Production Possibility Curve with increasing costs. Tariffs Definition. Non-Tariff Barriers and the New Protectionism Quota – comparison with tariff. Diagrammatic presentation of the theory. Law of Comparative advantage. Marks: 100 Lectures: 60 I International Trade Theory – Basis and the Gains from Trade 20 Lectures Absolute advantage theory. Functions and Principles of WTO. Factor Price equalisation and income distribution. General equilibrium analysis of a tariff in a small and large country. Dumping. University of Delhi.Com. II Factor Endowments and the Hecksc her – Ohlin Theory 20 Lectures Assumptions of the theory. Technical. WTO and Developing Co untries. Dispute Settlement Mechanism. General equilibrium framework of Heckscher Ohlin Theorem. Rate of eff ective protection. Types Partial equilibrium analysis of a tariff. Leontief Paradox and Factor Reversal. Strategic trade policies. Effects of a tariff on consumer and producer surplus. Recent Trade Rounds and Position of India.: 24 INTERNATIONAL TRADE (Eco 6) Duration: 3 hrs. Delhi-110007 69 . Voluntary Export Restraints. Opportunity Cost Theory: Production Possibility Curve with opportunity costs and relative commodity prices basis and gains from trade under constant costs .Com. 7 Lectures IV World Trade Organisation GATT to WTO. Equilibrium in Isolation. Optimum tariff. Semester Course B.B. Cost and benefit analysis of tariff. International Cartels. Semester VI Paper No. 7 Lectures Department of Commerce. 8 Lectures B. Gains From trade with increasing costs. Offer Curves: Terms of Trade. Stopler – Samuelson Theorem. Interpretation of Heckscher Ohlin Theorem.
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