University of Pune University of Pune

University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune
University of Pune University of Pune



University of Pune.



T.Y. B.Com.

Pattern 2008, w.e.f. 2010-11







Revised Syllabi for Three - Year Integrated B. Com. Degree course
(From June 2008)

1. INTRODUCTION -:
The revised syllabi for B.Com Degree Course will be introduced in the following order-
i. First Year B.Com. 2008-09
ii. Second Year B.Com. 2009-2010
iii. Third Year B.Com. 2010-2011
The B.Com. Degree Course (Revised Structure) will consist of three Years. The
first year annual examination will be held at the end of the first year. The Second Year
annual examination will be held at the end of the second year. The Third annual
examination shall be held at the end of the third year.

2. ELIGIBILITY
i. No Candidates shall be admitted to enter the First Year of the B.Com. Degree
Course (Revised Structure) unless he/she has passed the Higher Secondary School
Certificate Examination of the Maharashtra State Board of Higher Secondary Education
Board or University with English as a passing subject.
ii. No candidate shall be admitted to the annual examination of the First year B.Com.
(Revised Structure) unless he/she has satisfactorily kept two terms for the course at the
college at the college affiliated to this University.
iii. No candidate shall be admitted to the annual examination of the Second Year unless
he/she has kept two terms satisfactorily for the course at the college affiliated to this
University.
iv. No candidate shall be admitted to the Third year of the B.Com. Degree Course
(Revised Structure) unless he/she has passed in all the papers at the First Year
B.Com. Examination and has passed in all the papers at the first Year B.Com.
Examination and has satisfactorily kept terms for the second year and also two terms
for the third year of B.Com. satisfactorily in a college affiliated to this University.

3. A.T.K.T. Rules -:
As far as A.T.K.T. is concerned, a student who fails in two theory and one practical
head of passing at F.Y.B.Com may be admitted to S.Y.B.Com. likewise a student who fails
in the two theory and one practical head of passing at S.Y.B.Com may be admitted to
T.Y.B.Com. But a student passing S.Y.B.Com but fails in any subject at F.Y.B.Com cannot be
admitted to T.Y.B.Com.

4. (A) Revised Structure of B.Com. Course.

F.Y.B.Com. w.e.f. 2008-09
Sr.No. Compulsory / Main Subjects
1 Functional English
2 Financial Accounting
3 Business Economics (Micro)
4 Mathematics & Statistics Or Computer Concepts & Programming
5 Optional Group (Any one of the following)
a) Office Management
b) Banking & Finance
c) Commercial Geography
d) Defense Budgeting
e) Co-Operation.
f) Managerial Economics
6 Optional Group (Any one of the following)
a) Essentials of E-Commerce
b) Insurance & Transport
c) Marketing & Salesmanship
d) Consumer Protection & Business
Ethics.
e) Business Environment & Entrepreneurship
f) Foundation Course in Commerce
7 (Any one of the language from the following groups)
Modern Indian Languages (M.I.L.) -: Additional English / Marathi / Hindi / Gujarathi /
Sindhi / Urdu / Persian.
Modern European Languages (M.E.L.) -: French / German.
Ancient Indian Languages (A.I.L.) -: Sanskrit.
Arabic.


S.Y.B.Com. w.e.f. 2009-10
Sr.No. Compulsory / Main Subjects
1 Business Communication.
2 Corporate Accounting.
3 Business Economics (Macro)
4 Business Management
5 Elements of Company Law
6 Special Subject – Paper I
(Any one of the following)
a) Business Administration
b) Banking & Finance.
c) Business Laws & Practices.
d) Co-operation & Rural Development.
e) Cost & Works Accounting.
f) Business Statistics.
g) Business Entrepreneurship.
h) Marketing Management.
i) Agricultural & Industrial Economics.
j) Defense Budgeting, Finance & Management.
k) Insurance, Transport & Tourism.
l) Computer Application.


Code No. Subject Title
301 Business Regulatory Framework (Mercantile Law)
302 Advanced Accounting.
303 (A)

303 (B)
Indian & Global Economic Development
Or
International Economics
304 Auditing & Taxation.
305 Special Subject – Paper II
(Same special subject offered at S.Y. B.Com.)
a) Business Administration
b) Banking & Finance.
c) Business Laws & Practices.
d) Co-operation & Rural Development.
e) Cost & Works Accounting.
f) Business Statistics.
g) Business Entrepreneurship.
h) Marketing Management.
i) Agricultural & Industrial Economics.
j) Defense Budgeting, Finance & Management.
k) Insurance, Transport & Tourism.
l) Computer Application.
306 Special Subject – Paper III
(Same special subject offered at S.Y. B.Com.)
a) Business Administration
b) Banking & Finance.
c) Business Laws & Practices.
d) Co-operation & Rural Development.
e) Cost & Works Accounting.
f) Business Statistics.
g) Business Entrepreneurship.
h) Marketing Management.
i) Agricultural & Industrial Economics.
j) Defense Budgeting, Finance & Management.
k) Insurance, Transport & Tourism.
l) Computer Application.
University of Pune | T.Y. B.Com. 4


B.Com. Degree Course
Equivalent Subjects / Courses under the
Revised Syllabus Pattern 2008

F.Y. B.Com.
F.Y.B.Com. 2008-09 F.Y.B.Com. 2004-05
Sr.No. Compulsory / Main Subjects Sr.No. Compulsory / Main Subjects
1 Functional English 1 Functional English
2 Financial Accounting 2 Financial Accounting
3 Business Economics (Micro) 3 Business Economics (Micro)
4 Mathematics & Statistics Or Computer
Concepts & Programming
4
Mathematics & Statistics Or Computer
Concepts & Programming
5 Optional Group (Any one of the following)
g) Office Management
h) Banking & Finance
i) Commercial Geography
j) Defense Budgeting
k) Co-Operation.
l) Managerial Economics
5 Optional Group (Any one of the following)
a) Office Management
b) Banking & Finance
c) Commercial Geography
d) Defense Budgeting
e) Co-Operation.
f) Managerial Economics
6 Optional Group (Any one of the following)
g) Essentials of E-Commerce
h) Insurance & Transport
i) Marketing & Salesmanship
j) Consumer Protection & Business
Ethics.
k) Business Environment &
Entrepreneurship
l) Foundation Course in Commerce
6 Optional Group (Any one of the following)
a) Essentials of E-Commerce
b) Insurance & Transport
c) Marketing & Salesmanship
d) Consumer Protection & Business
Ethics.
e) Business Environment &
Entrepreneurship
f) Foundation Course in Commerce
7 (Any one of the language from the
following groups)
Modern Indian Languages (M.I.L.) -:
Additional English / Marathi / Hindi /
Gujarathi / Sindhi / Urdu / Persian.
Modern European Languages (M.E.L.) -:
French / German.
Ancient Indian Languages (A.I.L.) -:
Sanskrit.
Arabic.
7 (Any one of the language from the following
groups)
Modern Indian Languages (M.I.L.) -:
Additional English / Marathi / Hindi /
Guajarati / Sindhi / Urdu / Persian.
Modern European Languages (M.E.L.) -:
French / German.
Ancient Indian Languages (A.I.L.) -:
Sanskrit.
Arabic


S.Y. B.Com.
S.Y.B.Com. 2009-10 S.Y.B.Com. 2005-06
Sr.No. Compulsory / Main Subjects Sr.No. Compulsory / Main Subjects
1 Business Communication. 1 Business Communication.
2 Corporate Accounting. 2 Corporate Accounting.
3 Business Economics (Macro) 3 Business Economics (Macro)
4 Business Management 4 Business Management
5 Elements of Company Law 5 Corporate Law
6 Special Subject – Paper I
(Any one of the following)
m) Business Administration
n) Banking & Finance.
o) Business Laws & Practices.
p) Co-operation & Rural Development.
q) Cost & Works Accounting.
r) Business Statistics.
6 Special Subject – Paper I
(Any one of the following)
a) Business Administration
b) Banking & Finance.
c) Business Laws & Practices.
d) Co-operation & Rural Development.
e) Cost & Works Accounting.
f) Business Statistics.
University of Pune | T.Y. B.Com. 5

s) Business Entrepreneurship.
t) Marketing Management.
u) Agricultural & Industrial Economics.
v) Defense Budgeting, Finance &
Management.
w) Insurance, Transport & Tourism.
x) Computer Application.
g) Business Entrepreneurship.
h) Marketing Management.
i) Agricultural & Industrial Economics.
j) Defense Budgeting, Finance &
Management.
k) Insurance, Transport & Tourism.
l) Computer Application.


T.Y. B.Com.
T.Y.B.Com. 2010-11 T.Y.B.Com. 2006-07
Sr.No. Compulsory / Main Subjects Sr.No. Compulsory / Main Subjects
1 Business Regulatory Framework (Mercantile
Law)
1
Business Regulatory Framework (Mercantile
Law)
2 Advanced Accounting. 2 Advanced Accounting.
3 Indian & Global Economic Development
Or International Economics
3 Indian & Global Economic Development
Or International Economics
4 Auditing & Taxation. 4 Auditing & Taxation.
5 Special Subject – Paper II
(Same special subject offered at S.Y.
B.Com.)
a) Business Administration
b) Banking & Finance.
c) Business Laws & Practices.
d) Co-operation & Rural Development.
e) Cost & Works Accounting.
f) Business Statistics.
g) Business Entrepreneurship.
h) Marketing Management.
i) Agricultural & Industrial Economics.
j) Defense Budgeting, Finance &
Management.
k) Insurance, Transport & Tourism.
l) Computer Application.
5 Special Subject – Paper II
(Same special subject offered at S.Y.
B.Com.)
m) Business Administration
n) Banking & Finance.
o) Business Laws & Practices.
p) Co-operation & Rural Development.
q) Cost & Works Accounting.
r) Business Statistics.
s) Business Entrepreneurship.
t) Marketing Management.
u) Agricultural & Industrial Economics.
v) Defense Budgeting, Finance &
Management.
w) Insurance, Transport & Tourism.
x) Computer Application.
6 Special Subject – Paper III
(Same special subject offered at S.Y.
B.Com.)
a) Business Administration
b) Banking & Finance.
c) Business Laws & Practices.
d) Co-operation & Rural Development.
e) Cost & Works Accounting.
f) Business Statistics.
g) Business Entrepreneurship.
h) Marketing Management.
i) Agricultural & Industrial Economics.
j) Defense Budgeting, Finance &
Management.
k) Insurance, Transport & Tourism.
l) Computer Application.
6 Special Subject – Paper III
(Same special subject offered at S.Y.
B.Com.)
m) Business Administration
n) Banking & Finance.
o) Business Laws & Practices.
p) Co-operation & Rural Development.
q) Cost & Works Accounting.
r) Business Statistics.
s) Business Entrepreneurship.
t) Marketing Management.
u) Agricultural & Industrial Economics.
v) Defense Budgeting, Finance &
Management.
w) Insurance, Transport & Tourism.
x) Computer Application.


(B) Subjects Carrying Practicals

There will be practical examination for the F.Y.B.Com. for the subject Financial
Accounting. There will be practical and practical examinations for the special subjects at
S.Y.B.Com. and T.Y.B.Com. levels. There will be Practical for the S.Y.B.Com level
Compulsory subject Business Communication & for T.Y.B.Com Auditing & Taxation.
University of Pune | T.Y. B.Com. 6


(C) A Student must offer the same Special Subject at T.Y.B.Com. which he has offered
at S.Y.B.Com.

(D) In an exceptional cases, a student may change the subject chosen by him at second year
during the first term of the third year provided he keeps the additional terms of the new
subject at S.Y.B.Com.

5. EXTERNAL CANDIDATES
1) The student who has registered his name as the external student will appear at
the annual examination.
2) The result of external student will be declared on the basis of Annual Examination
of 80 marks for practical subjects by converting the same out of 100.
3) No foreign student shall be allowed to register as an External Student.


6. MEDIUM OF INSTRUCTION.
Medium of instruction for B.Com. degree course shall be either Marathi or English,
except languages.
The Medium of instructions for Business Communication (S.Y.B.Com) shall be
English only.

7. WORKLOAD
The present norms of workload of lectures, tutorials and practicals per subject in respect
of B.Com. Course shall continue.

8. UNIVERSITY TERMS
The dates for the commencement and conclusion of the first and the second terms
shall be as determined by the University Authorities. The terms can be kept only by duly
admitted students. The present relevant ordinances pertaining to grant of terms will be
applicable.



9. VERIFICATION AND REVALUATION
The candidate may apply for verification and revaluation or result through
Principal of the College which will be done by the University as per ordinance framed in
that behalf.

10. EQUIVALENCE AND TRANSITORY PROVISION
The University will conduct examination of old course for next three academic
years from the date of implementation of new course.

The candidate of old course will be given three chances to clear his subjects as per
the old course and thereafter he will have to appear for the subjects under new course
as per the equivalence given to old course.


11. RESTRUCTURING OF COURSES
This new revised structure shall be made applicable to the colleges
implementing ‘Restructured Programme’ at the undergraduate level from June, 2004. The
existing pattern of ‘C’, ‘D’, and ‘E’ Components shall be continued.
The Colleges under the Restructured Programme which has revised their
structure in the light of the “2008 Pattern” shall be introduced with effect from academic
year 2010-11.
University of Pune | T.Y. B.Com. 7




12. SETTING OF QUESTION PAPERS
1. A candidate shall have the option of answering the question in any of the subjects
either in Marathi or English except in languages.
2. The question papers shall be framed so as to ensure that no part of the syllabus is
left out of study by a student.
3. The question paper shall be balanced in respect of various topics outlined in the
syllabus.
4. The question papers shall have combination of long and short answer type question.
As far as possible short answer type questions should not exceed 15 to 20 percent.
5. There shall be no overall option in the question paper, instead, there shall be
internal options (such as either/ or and three short answers out of five etc.).
6. In case of question paper under the Special Subject (Paper No. III) one question
carrying 10 marks will be set on current knowledge in relating subject in the
academic year.


13. The subject wise Revised Syllabus for F.Y.B.Com. Course shall be as given in the
following pages.
































University of Pune | T.Y. B.Com. 8

T.Y. B.Com.
Compulsory Paper
Subject Name -: Business Regulatory Framework (M. Law)
Course Code -: 301

Objectives -:
1. To acquaint students with the basic concepts, terms & provisions of Mercantile and Business Laws.
2. To develop the awareness among the students regarding these laws affecting business, trade and
commerce.
Term I
Unit
No.
Topic Lectures
1. Law of Contract. - General Principles.
(Indian Contract Act, 1872)
• Definition, Concept and kinds of contract
• Offer and Acceptance.
• Capacity of parties.
• Consideration.
• Consent and free consent.
• Legality of object and consideration.
• Agreement expressly declared void.
• Discharge of contract.
Breach of contract and remedies (Including damages, meaning, kinds and rules for
ascertaining damages)
22

2. Special Contracts:
• Quasi Contract.
• Indemnity and guarantee.
• Bailment and pledge.
07
3. Sale of Goods.
(Sale of Goods Act,1930)
Contract of sale-Concept and Essentials.
Sale and agreement to sale.
Goods-Concept and kinds.
Conditions and warranties.
(Definition, Distinction, implied conditions and warranties)Transfer by non-owners
14
4. E-Contracts (E-Transactions/E-Commerce.):
• Significance of E-Transactions /E-Commerce.
Nature.
Formation.
Legality.
Recognition.
(Chapter 4.Sec.11-13 of I T Act,2000 relating to attribution, acknowledgement,
dispatch of E-Records)
• Digital Signatures –Meaning & functions, Digital Signature certificates
Sections (35-39)
• Legal issues involved in E-Contracts.
5
Total 48

Term II
Unit
No.
Topic Lectures
5. The Consumer Protection Act, 1986
• Salient features of Act.
• Definitions-Consumer, Complainant, Services, Defect &
Deficiency, Complainant, unfair trade practice, restrictive trade practice.
• Consumer Protection Councils.
12
University of Pune | T.Y. B.Com. 9

• Procedure to file complaint & Procedure to deal with complaint & Relief’s
available to consumer.(Sec.12 to14)
• Consumer Disputes Redressal Agencies.
(Composition, Jurisdiction, Powers and Functions.)
6. Intellectual Property Rights : (I P R s)
• WIPO: Brief summary of objectives, organs, programmes & activities of
WIPO.TRIPS: As an agreement to protect IPR-Objectives & categories of IPR
covered by TRIPS.
• Definition and conceptual understanding of following IPRs under the relevant
Indian current statutes.
• Patent : Definition & concept, Rights & obligation of Patentee, its term.
• Copyright : Characteristics & subject matter of copyright, Author & his Rights,
term.
• Trademark : Characteristics, functions, illustrations, various marks, term, internet
domain name- Rights of trademark holder.
• Design : Importance, characteristics, Rights of design holder.
• Geographical Indications, Confidential Information & Trade Secrets, Traditional
knowledge—Meaning & scope of these IPRS.
16
7. Negotiable Instruments Act, 1881:
• Concept of Negotiable Instruments: Characteristics, Definition Important
relevant definitions under the Act
• .Definitions, Essentials of promissory note, bill of exchange and cheque.
Distinction between these instruments. Crossing of cheques – It s meaning and
types.
• Holder and holder in due course.
Privileges of holder in due course.
• Negotiation, endorsement, kinds of endorsement.
• Liabilities of parties to negotiable instruments.
• Dishonour of N. I., kinds, law relating to notice of dishonour. Dishonour of
cheques.
14
8. Arbitration & Conciliation :
• Concept of Arbitration & Conciliation.
• Definition & Essentials of Arbitration Agreement.
Power and Duties of Arbitration. Conciliation proceeding.(Provision of Arbitration &
Conciliation Act,1996 in nutshell to be covered.)
6
Total 48


Recommended Books
1. Business and Commercial Laws -: Sen And Mitra
2. An Introduction to Mercantile Laws -: N.D.Kapoor
3. Business Laws -: N.M.Wechlekar
4. Company Law -: Avtar Singh
5. Business Laws -: Kuchhal M.C.
6. Business Law for Management -: Bulchandani K.R
7. Negotiable Instruments Act -: Khargamwala
8. Intellectual Property Law -: P.Narayan.
9. Cyber Laws -: Krishna Kumar
10. Consumer protection Act, In India -: Niraj Kumar
11. Consumer Grievance Redressal under CAP -: Deepa Sharma.





University of Pune | T.Y. B.Com. 10

T.Y. B.Com.
Compulsory Paper
Subject Name -: Advanced Accounting.
Course Code -: 302

Objectives -:
1. To familiarise with adequate knowledge of advanced accounting practices.
2. To understand the procedure of finalization of accounts in specific sectors.
3. To gain reasonable knowledge of standardization in accounting.

Term I
Unit
No.
Topic Lectures
1. Final Accounts of Banking Company.
• Introduction of Banking Company;
• Legal provisions;
• Non performing assets (NPA);
• Reserve Fund;
• Acceptances;
• Endorsements and other obligations;
• Bills for collection;
• Rebate on bills discounted;
• Provision for Bad and Doubtful debts;
• Preparation of final accounts in vertical form as per Banking Regulation Act,
1949
16
2. General Insurance claim accounts:
A. Claim for Loss of Stock
• Introduction
• Procedure for calculation
• Average clause
• Treatment of abnormal items of goods
• Under or overvaluation of stock
B. Claim for loss of Profit
• Introduction
• Indemnity under policy
• Some important terms
• Procedure for ascertaining claims
10
3. Investment Accounts:
• Introduction
• Need
• Investment in securities
• Cum. Interest and ex-interest transactions of purchases and sales
• Entries for interest received
• Brokerage
• Expenses on purchases and sales
• Valuation of closing investment by FIFO method and market price method
10
4. Accounting Standards
Brief Review of Indian Accounting Standards : As-3, AS-7, AS-8, AS-12, AS-15,
AS-17 to AS-25, AS-27, AS-28, AS-30, AS-31, AS-32. Simple practical examples of
application nature.
12
Total 48




University of Pune | T.Y. B.Com. 11

Term II
Unit
No.
Topic Lectures
5. Branch Accounts and Departmental Accounts
A. Branch Accounts
• Introduction
• Types of Branches
• Dependent Branches only
• Debtor system
• Stock and debtors system
• Branch Trading and Profit and Loss Account
• Goods supplied at Cost and Invoice price
B. Departmental Accounts:
• Introduction
• Methods and techniques
• Allocation of expenses
• Inter departmental transfers
• Provision for unrealized profits
10








04
6. Farm Accounting
• Introduction
• Books of Accounts to be maintained for Farm Accounting
• Preparation of Farm Revenue Accounts to ascertain the profit or loss on
various sections like crop, livestock, dairy, poultry and fishery.
• Preparation of Balance Sheet.
10
7. Accounts from Incomplete Records (Single Entry):
• Introduction
• Ascertainment of Profit or loss of sole trader
• Statement of Affairs Method and conversion of single entry into double
entry
12
8. Concept of Management Accounting and Analysis and Interpretation of
Financial Data:
A. Concept of Management Accounting
• Meaning
• Definition
• Nature and Objectives of Management Accounting
• Difference between financial accounting Cost accounting and
Management accounting (Theory only)
B. Analysis and Interpretation of Financial Data
• Meaning
• Objectives and methods of financial analysis
• Ratio Analysis
• Objectives and nature of ratio Analysis
• Problems on Ratio Analysis restricted to the following Ratios only
Gross Profit Ratio,
Net Profit Ratio,
Operating Ratio,
Stock Turnover Ratio,
Debtors Turnover Ratio,
Current Ratio,
Liquid Ratio,
Debt to Equity Ratio


04






08
Total 48





University of Pune | T.Y. B.Com. 12



• Allocation of Marks-Area
Theory -: 30 %
Problem -: 70 %
Total -: 100 %


Recommended Books
1. Shukla and Grewal -: Advanced Accounts (S. Chand & Co. Ltd., New Delhi)
2. Jain and Narang -: Advanced Accounts (Kalyani Publishers)
3. D S Rawat -: Students Guide to Accounting Standards (Taxmann, New Delhi)
4. Sanjeev Singhal -: Accounting Standards (Bharat Law House, New Delhi).
5. Dr. S N. Maheshwari -: Corporate accounting (Vikas Publishing House Pvt. Ltd. New Delhi.)
6. S K Paul : Accounting -: Volume I and II (New Central Book Agency, Kolkatta)
7. Dr. S N Maheshwari -: Principles of Management accounting
8. Ravi Kishor -: Advanced Management Accounting (Taxmann, New Delhi)
9. Dr. Ashok Sehgal & Dr. Deepak Sehgal -: Advanced Accounting (Taxmann, New Delhi).
Guidance Notes issued by ICAI. New Delhi





































University of Pune | T.Y. B.Com. 13

T.Y. B.Com.
Compulsory (Optional) Paper
Subject Name -: Indian and Global Economic Development.
Course Code -: 303 (A)

Objectives -:
1. To expose students to a new approach to the study of the Indian
2. To help the students in analyzing the present phase of the Indian Economy.
3. To enable students to understand the process of integration of the Indian economy with various
economies of the world.
4. To acquaint students with the emerging issues in business at the international level in the light of
policies of liberalization and globalization.

Term I
Unit
No.
Topic Lectures
1. Introduction
1.1 Basic characteristics of the Indian economy as an emerging economy.
1.2 Comparison of the Indian economy with developed economies with respect
to -
1.2.1 Population.
1.2.2 Per-Capita income
1.2.3 Agriculture.
1.2.4 Industry
1.2.5 Service sector.
10
2. Agricultural Development in India since Independence.
2.1 Place of Agriculture in the Indian economy.
2.2 Constraints in Agricultural Development.
2.3 Rural Indebtedness – causes and measures.
2.4 Agricultural Marketing – Problems and measures.
10
3. Industrial Development in India since 1991.
3.1 Role of industrialization in economic development.
3.2 Role of Large scale and Small and Medium Enterprises (SMEs).
3.3 Role of Public Sector in the Post liberalization era.
3.4 Evaluation of Industrial Policy (1991)
10
4. Infrastructure in India since 1991.
4.1 Importance of infrastructure in economic development.
4.2 Public versus private investment in infrastructure development.
10
5. Economic Planning in India.
5.1 Objectives and need of Economic Planning in India.
5.2 Current Five year Plan – Objectives and strategy.
5.3 Evaluation of Economic Planning in India.
08
Total 48

Term II
Unit
No.
Topic Lectures
6. Human Development
6.1 Role of Human Resource in Economic Development
6.2 Concept of Human Development Index (HDI)
6.3 Concept of Human Poverty Index.

08
7. Global Economic Development
7.1 Meaning of Liberalization, Privatization and Globalization. (LPG).
7.2 The privatization Debate – Arguments for and against.
7.3 Challenges of Liberalization, Privatization and Globalization.
06
8. Foreign Capital and Foreign Trade 12
University of Pune | T.Y. B.Com. 14

8.1 Need for Foreign Capital
8.2 Forms of Foreign Capital
8.3 Impact of Foreign Capital
8.4 Importance of Foreign Trade in Economic Development.
8.5 Compositions and Direction of India’s Foreign Trade.
8.6 Current Export-Import Policy (Exim. Policy)
9. Balance of Payments
9.1 Concept of Balance of Trade and balance of Payments.
9.2 India’s Balance of Payments since 1991.
9.3 Convertibility of Rupee on Current Account and Capital Account.
10
10. Regional and International Economic Co-operation.
10.1 European Union (E.U.)
10.2 South Asian Association for Regional Co-operation (SAARC).
10.3 International Monetary Fund (IMF).
10.4 World Bank or International bank for Reconstruction and Development
(IBRD)
10.5 World Trade Organization (WTO)
12
Total 48


Recommended Books
1. International Business Environment – Black and Sundaram. Prentice Hall India.
2. The Global Business Environment – Tayeb Monis H. Sage Publications, N.Delhi.
3. International Business – Competing in the Global Marketplace – Charles Hill, Arun Kumar Jain,
Tata McGraw Hill.
4. International Economics – M.L. Jhingan Vrinda Publications, Delhi.
5. Indian Economy – Ruddar Datta and K.P.M. Sundaram. S. Chand &Co. N. Delhi.
6. Indian Economy – Problems of Development and Planning. A. N. Agarwal. New Age
International Publishers.
7. Jagatik va Bharatiya Arthvikas – Dr. T. G. Gite and others. Atharva Prakashan, Pune.
8. Indian Economy – S. K. Misra and V. K. Puri, Himalaya Publishing House, Delhi.
9. Economic Survey – Government of India.
10. UNDP, Human Development Report.
11. World Bank, World Development Report.























University of Pune | T.Y. B.Com. 15

T.Y. B.Com.
Compulsory (Optional) Paper
Subject Name -: International Economics.
Course Code -: 303 (B)

Objectives -:
1. To have a holistic view of international economies.
2. To study the theories of International Trade.
3. To highlight the trends and challenges faced by nations in a challenging global environment.
4. To understand the tends in India’s external sector.

Term I
Unit
No.
Topic Lectures
1. Introduction
1.1 Scope of International Economics.
1.2 Domestic Trade vs International Trade.
1.3 Role of International Trade in Economic Growth
08
2. Theory of International Trade
2.1 Theory of absolute advantage.
2.2 Theory of comparative cost advantage
2.3 Theory factor endowment (Hecksher – Ohlin Theory, leontiof paradox).
2.4 Intra Industrial Trade.
12
3. Terms of Trade
1.3 Concept of Terms of Trade
1.3.1 Gross barter terms of trade
1.3.2 Net barter terms of trade.
1.3.3 Income Terms of trade.
1.4 Factors determining terms of trade.
1.5 Gains from Trade – Statistics and Dynamics
08
4. International Trade Policy
4.1 Free Trade Policy – Meaning, Arguments for and against.
4.2 Protection policy – Meaning Arguments for and against.
4.3 Tools of Protection – Tariffs and non-tariff barriers.
10
5. Regional and International Economic Co-operation.
5.1 Regional Cooperation
5.1.1 South Asian Association for Regional Cooperation (SAARC)
5.1.2 European Union – (EU)
5.2 Concept of Trade Blocks and Economic Integration.
5.2.1 North Atlantic Free Trade Agreement (NAFTA)
5.2.2 South American Preferential Trading Arrangement (SAPTA)
10
Total 48

Term II
Unit
No.
Topic Lectures
6. Balance of Payment
6.1 Concept of balance of trade & Balance of Payments
6.2 Balance of Payment on Current Account and Capital Account
6.3 Convertibility of Rupee on Current Account and Capital Account
10
7. Foreign Exchange Rate
7.1 Meaning of foreign exchange rate.
7.2 Fixed v/s flexible exchange rate.
7.3 Exchange rate theory-
7.3.1 Purchasing Power Parity Theory
7.3.2 Balance of Payments Theory
12
8. Foreign Exchange Market 08
University of Pune | T.Y. B.Com. 16

8.1 Structure of foreign exchange market.
8.2 Management of Foreign Exchange Inflow and Outflow
8.3 Euro Dollar Market
9. Factor Mobility
9.1 Foreign Capital - Meaning of foreign Direct Investment and Foreign
Institutional Investment
9.2 Role of Multi National Corporations (M.N.C.)
9.3 Motives and Effects of International Labour Migration
08
10. Foreign Trade Policy:
10.1 India’s Foreign Trade Policy since 1991.
10.1.1 Features
10.1.2 Trends
10.1.3 Evaluation
10
Total 48


Recommended Books
1. Sauderston : International Economics,
2. Z. M. Jhingan: Inernational Economics (Vrinda Publication).
3. A. V. Rajwade: Foreign Exchange Risk Management (Academy of Business Studies)
4. Deminick Salvatove: International Economics
5. Francis Cherulliom: International Economics (prentice hall)
6. L.M.Bhole: Financial Institutinsl: Markets (Tata McGraw Hill).
7. H.R. Macharaju: International Financial Markets and India. (Wheeler Publication).
8. Antar Rashtriay Arthshastra: Dr. T.G. Gite and others (Atharva Prakashan, Pune).
9. Dutt & Sundarsom: Indian Economy (S. Chand & Company)
10. R. B.I. Report on Currency Finance:





























University of Pune | T.Y. B.Com. 17

T.Y. B.Com.
Compulsory Paper
Subject Name -: Auditing and Taxation.
Course Code -: 304

Objectives -: The Study of Various Components of this course will enable the students to
1. To provide adequate knowledge to the students about the concept and principles of Auditing.
2. To Provide knowledge of Audit programme, checking and vouching, Verification and Valuation.
3. To Aware the students about how to prepare Audit Report & their Contents.
4. To provide knowledge about Auditing and Assurance Standards, Tax Audit, and Audit of
computerized Systems.
5. To understand the basic concept and definition of Income Tax Act, 1961
6. To Acquire knowledge about Computation of Income under different heads of Income of Income Tax
Act,1961
7. To Acquire Knowledge about the submission of Income Tax Return, Advance Tax, Tax deducted at
Source, Tax Collection Authorities.
8. To Prepare students Competent enough to take up to employment in Tax planner.

Term I
Section - I Auditing
Unit
No.
Topic Lectures
1.
Introduction Principles of Auditing and Audit Process.
Definition, Nature-objects-Advantages of Auditing-Types of errors and frauds-
various Classes of Audit. Audit progremme, Audit Note Book, Working Papers-
Internal Contral-Internal Check-Internal Audit.
12
2.
Checking, Vouching and Audit Report
Test checking-Vouching of Cash Book-Verification and Valuation of Assets and
Liabilities. Qualified and Clean Audit Report-Audit Certificate-Difference between
Audit Report and Audit Certificate. Auditing and Assurance Standards. (AAS-
1,2,3,4,5,28,29)
12
3.
Company Auditor
Qualification, Disqualifications, Appointment, Removal, Rights, Duties and
liabilities
08
4.
Tax Audit
Definition of Accountant-Scope of Auditor’s Role under Income Tax Act-
Compulsory Tax Audit- Certification for Claiming exemptions- Selective Tax Audit-
Tax Consultancy and Represention- Proforma of Computorised Systems.
08
5.
Audit of Computerised Systems
Auditing in an EDP environment-planning an audit in a computer
Environment - problems encountered in an EDP environment- General EDP Control
– EDP Application Control- System Development- Data transfer- Audit practice in
relation to computerized systems-Computer Assisted. Audit Techniques (Factors and
Preparation of CAAT)
08
Total 48

Term II
Section - II Income Tax
Unit
No.
Topic Lectures
1. Income Tax Act-1961.(Meaning, Concept and Definitions)
Income, Person, Assessee, Assessment year, Pervious year, Agricultural Income,
Exempted Income, Residential Status of an Assessee, Fringe benefit Tax, Tax
deducted at Source, Capital and Revenue Income and expenditure.
08
2. Computation of Taxable Income under the different Heads of Income
University of Pune | T.Y. B.Com. 18

a. Income form Salary –
Salient features, meaning of salary,
Allowances and tax Liability-
Perquisites and their Valuation-
Deductions from salary.
(Theory and Problems)
b. Income from House Property
Basis of Chargeability
Annual Value
Self occupied and let out property
Deductions allowed
(Theory and Problem)
c. Profits and Gains of Business and Professions
Definitions, Deductions expressly allowed and disallowed (Theory And
Problems)
d. Capital Gains
Chargeability-definitions-Cost of Improvement Short term and long
term gains-deductions (Theory only)
e. Income from other sources
Chargeability - deductions - Amounts not deductible.(Theory only)

08




04





08


04
3. Computation of Total Taxable Income of an Individual
Gross total Income-deductions u/s-80C, 80ccc to 80 U – Income Tax calculation-
(Rates applicable for respective Assessment year) Education cesses.
08
4. Miscellaneous
Tax deducted at source-Return of Income-Advance payment of Tax- methods of
payment of tax-forms of Return-Refund of Tax.(Theory)
04
5. Income Tax Authorities
Organization structure of Income Tax Authorities/(Administrative and Judicial
Originations) Central board of direct tax (Functions and powers various Income
Tax Authorities)
04
Total 48


Recommended Books
1. Practical Auditing -: Spicer and Peglar
2. Auditing Principles -: Jagadish Prasad
3. A Handbook of practical Auditing -: B.N. Tondon
4. Auditing assurance standards- -: The Institute of Accountants of India
5. Indian Income Tax -: Dr.Vinod Singhania
6. Income Tax- -: Ahuja and Gupta
7. Income Tax Act -: R.N.Lakhotia
8. Indian Income Tax Act -: H.C.Malhotra
9. Income Tax -: Manoharem
10. Student guide to Income Tax -: Dr.Vinod Singhania














University of Pune | T.Y. B.Com. 19

T.Y. B.Com.
Business Administration Special Paper II
Subject Name -: Human Resource Development and Marketing.
Course Code -: 305 - A.

Objectives -:
To acquaint the students with basic concepts & functions of HRD and nature of Marketing
function of a business enterprise.

Term I -: Human Resource Development.
Unit
No.
Topic Lectures
1. Human Resource function
1.1 Meaning, Objectives of Human Resource Function, Difference
between H.R.M. and H.R.D.
1.2 Organization, Scope and functions of Human Resource
Department in Modern Business.
1.3 Human Resource Planning – Nature and Scope, Job analysis - Job
description - Job specification.
08
2. Recruitment and Training
2.1 Methods or sources of Recruitment of manpower, Role of
Recruitment
2.2 Agencies- Selection Process.
2.3 Types of Interviews- Interview Techniques.
2.4 Objectives and importance of Training and Development.
2.5 Types and Methods of Training Programmes.
10
3. Employee Career and Succession planning
3.1 Aims and objectives of career planning benefits.
3.2 Career Planning Process – Career Planning Structure.
3.3 Succession Planning - Meaning Need and importance.
10
4. Performance Appraisal Management.
4.1 Concept and Importance.
4.2 Performance Appraisal Process.
4.3 Methods and Techniques
4.4 Merits and limitations of performance appraisal.
10
5. Concepts in H.R.D.
Counseling – Transaction Analysis – Motivation and Morale -
Quality Circles – Kaizen - Voluntary Retirement Schemes - Human
Resource Information and Audit System.
10
Total 48

Term II -: Marketing Functions.
Unit
No.
Topic Lectures
1. INTRODUCTION
1.1 Meaning and scope of Marketing and Market
1.2 Objectives of Marketing
1.3 Classification of Markets
1.4 Functions of Marketing
1.5 Market Segmentation - Meaning, Types, Bases - Benefits and
limitations of Market Segmentation.
08
2. MARKETING ORGANISATION 10
University of Pune | T.Y. B.Com. 20

2.1 Marketing Organization – Meaning, Need, & importance
2.2 Essentials of sound marketing organization.
2.3 Different forms (types) of marketing organization
2.4 Essential qualities of marketing manager
3. MARKETING MIX
3.1 Meaning and importance
3.2 Product- meaning, product mix, product life cycle.
3.3 New product development- Types of new products, Branding,
Packaging, Labeling
3.4 Price – meaning, factors affecting Pricing decisions, Methods of
Pricing.
3.5 Place – Functions of distribution channels, Types of distribution
channels, Impact of technology on distribution
3.6 Promotion – meaning of sales promotion, importance, methods and
new techniques of sales promotion
10
4. ADVERTISING
4.1 Advertising- meaning, scope, Importance, Role of advertising in
modern business, Criticism on advertising practices.
4.2 Advertising media – Different media of advertising, Selection
advertising media.
4.3 Ethics in advertising- Ethics and appeals in advertising,
Advertising Standards Council of India.
4.4 Future of advertising – Advertising in depression and crises,
Employment opportunities in advertising field.
10
5. MODERN MARKETING TREANDS
5.1 Global marketing – meaning, scope, importance, international
marketing Challenges and Problems.
5.2 Marketing Research- meaning, scope and methods of marketing
research.
5.3 Retailing- meaning, New Trends in Marketing, Direct Marketing,
Malls, Franchising
5.4 E-Marketing – Telemarketing, Internet Marketing, Changing
Consumer behavior.
10
Total 48


Recommended Books
1. Personnel and Human Resource Management – A M Sharma (Himalaya Publishing House)
2. Personnel Management and Industrial Relations- R S Davar (Vikas Publishing House)
3. Human Resource Development and Management- Biswanath Ghosh (Vikas Publishing House)
4. Personnel Management – C.B. Mamaria, S V Gankar (Himalaya Publishing House)
5. Human Resource Management – AShwathappa
6. Basics of Marketing- Cannon
7. Marketing Management, Philips, Kotler
8. Marketing – Gandhi
9. Principles of Marketing – Sherlekar S.A.
10. International Marketing- P. Saravanavel (Himalaya Publishing House)
11. Modern Marketing Management- R.S. Davar





University of Pune | T.Y. B.Com. 21

T.Y. B.Com.
Banking & Finance Special Paper II
Subject Name -: Financial Markets and Institutions in India.
Course Code -: 305 B.

Objectives -:
1. To acquaint the students with Financial Markets and its various segments.
2. To give the students an understanding of the operations and developments in financial markets In
India.
3. To enable them to gain an insight into the functioning and role of financial institutions in the Indian
Economy.
Term I
Unit
No.
Topic Lectures
1. INDIAN FINANCIAL SYSTEM
Structure of the Indian Financial system Changes in the Structure of the Indian
Financial System after 1991
a. Financial Institutions-Regulatory, Intermediaries, Non Intermediaries,
b. Financial Markets-Primary and secondary markets
c. Financial instruments
d. Financial Services
e. Indicators of Financial developments Role of Financial system in economic
development
16
2. INDIAN MONEY MARKET
2.1 Nature and scope of Indian Money Market
2.2 Structure and Characteristics of Indian Money Market
2.3 Segments of Indian Money Market
2.4 Institutions of Indian Money Market
2.5 Drawbacks of Indian Money Market
2.6 RBI and Indian Money Market
16
3. INDIAN CAPITAL MARKET
3.1 Structure of Indian Capital Market
3.2 Characteristics of Indian Capital Market
3.3 National Stock Exchange - Working of NSE
3.4 Bombay Stock Exchange - Working of BSE
3.5 Calculation of sensex and derivatives
3.6 Over the Counter Exchange of India – Advantages, objectives and working
of OTCEI
16
Total 48

Term I
Unit
No.
Topic Lectures
4. NON BANKING FINANCIAL INTERMEDIARIES
4.1 Definitions, its structure and characteristics
4.2 Distinctions between bank and NBFCs
4.3 Working and progress of the following:
a. Lease Financing
b. Mutual Funds
c. Factoring
d. Housing Finance
e. Venture Capital Finance
f. Merchant Banking
16
5. DEVELOPMENT BANKS IN INDIA
Working and progress of the following:
5.1 Industrial Finance Corporation of India
5.2 Industrial Investment Bank of India
16
University of Pune | T.Y. B.Com. 22

5.3 Small Industries Development Bank of India
5.4 State Finance Corporations
5.5 State Industrial Development Corporations
6. INVESTMENT INSTITUTIONS IN INDIA
Working and progress of the following:
6.1 Unit Trust of India
6.2 Life Insurance Corporation of India
6.3 General Insurance Corporation of India
6.4 Post Office Small Saving Schemes
6.5 Provident Funds
16
Total 48




Recommended Books
1. Financial Institution and Market -: L.M. Bhole
2. Financial Markets and institutions in India -:Dr. G.V. Kayandepatil
3. Financial market and institutions in India -: Dr. Mukund Mahajan
4. Business finance and Financial Services -: Dr. Mukund Kohok
5. Indian Financial System -: Dr. M.Y. Khan
6. Investment and Securities Markets in India -: V.A. Avadhani
7. Economic Reforms and Capital Markets in India -: Anand Mittal
8. Financial Markets and Institutions -: Dr. G.V. Kayandepatil,
Dr. B.R. Sangale, Dr.G.T. Sangle,
Prof. N.C. Pawar






























University of Pune | T.Y. B.Com. 23

T.Y. B.Com.
Business Laws and Practices Special Paper II
Subject Name -: Banking Laws and Practices in India.
Course Code -: 305 - C.

Objectives -:
1. To acquaint the student to develop an understanding of the legal framework of Industrial, Business
and labour laws.
2. To impart the students with the knowledge of laws and how these laws effects the trade, industry and
business.
Term I
Unit
No.
Topic Lectures
1. FEMA,1999
Object and background of the Act-Definitions-Adjudicating Authority, Authorised
Person, Capital A/c transaction, Currency, Currency notes, Current A/c transaction,
Foreign currency, foreign Exchange, Foreign Security, Service - Regulation and
management of foreign Exchange- Dealing and holding of foreign exchange,
current and capital A/c transactions, Export of goods & services, realization,
Repatriation of and exemption of foreign exchange, Contravention &penalties,
Adjudication & Appeals.
12
2. Securities Contracts (Reulation)Act1956
Meaning and background of the Act-Definitions-Contract, Govt. Security, member,
option in securities, securities, spot delivery contract, stock Exchange, Recognised
Stock Exchange-powers of SEBI regarding Control over Stock Exchange-Listing
of Securities and appeal against refusal, listing Agreement- obligation of listed
companies-Penalties-Delisting of shares. Operation of stock exchange - T+ 2
Rolling settlement-New instruments in stock exchange speculative business in
derivatives.
12
3. Special Economic Zones Act, 2005.
Introduction to SEZ Scheme-Meaning and object of the Act. Definitions-Approval
Committee, authorized operations, Developer, Co-developer, Development
Commissioner, Domestic Tariff area. Entrepreneur, Export, Free Trade &
Warehousing Zone importer, infrastructure facilities, International financial
services centre, offshore Banking unit, Special Economic Zone. Establishment of
SEZ-Approval of SEZ Units-Bond-cum legal undertaking, Duly free import-
Indigenous procurement of goods and services-DTA Clearances,-Exports
procedure-Income tax and other benefits- Exist of SEZ Unit SEZ Authorities-
Board of Approval its onstitution duties, powers and functions-Development
commissioner-functions of Development commissioner
12
4. Competition Act, 2002
Background of the Act-Purpose of the Act, Present legal position of the Act-
Prohibition of Anticompetitive agreement-Prohibition of abuse of dominant
Position. Combinations-meaning, definitions of various words under the term
combination-Turnover, Acquisition, control, Group. Regulation over combination,
Enquiry into combination- Procedure for investigation of Combination, Approval
to the combination. Competition Commission of India - Compositon, Duties and
Powers. Director General and Registrar – Appointment, Powers and duties.
Penalties under the Act, (Sec 42(1) to Sec.48) development Council, Dissolution of
Development councils, Regulation of Scheduled Industries, Registration of
Existing Industrial Undertakings, Revocation of Registration, Licensing of New
Industrial Undertakings. Procedure for the Grant of License or permission,
Revocation and Amendment of License, Present position of Licensing and
Registration - Basic Features of Present Licensing Policy, Power to cause
Investigation to be made in to Scheduled Industries or Industrial undertakings,
Power of the Central Govt., Management or Control of Industrial Undertakings by
Central Govt., Power to take over Industrial Undertakings without Investigations,
12
University of Pune | T.Y. B.Com. 24

Effects of Notified order.
Total 48

Term II
Unit
No.
Topic Lectures
5. The Factories Act,1948
Objects of the Act., Definitions, Approval, Licensing and Registration of factories,
The Inspecting staff (Section 8 to 10) Provisions regarding worker’s health (Sec.11
to 20), Provisions regarding Safety of Workers (Sec.21 to 41) , Provisions regarding
Welfare of Workers (Sec.41 to 66 )
12
6. The Minimum Wages Act, 1948
Object of the Act, Constitutional validity of the Act, Salient features of the Act,
Application of the Act, Definitions and their interpretation under the Act, Fixation
of Minimum Rates of wages, working hours and determination of wages and claims
etc., Penalties & Punishments for various offences.
08
7. The payment of wages Act, 1936
Introduction, object & Application of the Act., Definitions, Payment wages and
deductions from wages. Authorities under the Act., Administration of Payment of
wages Act.
08
8. Employee’s State Insurance Act, 1948
Introduction, Application and scope of the Act, Definitions under the Act.,
Registration of factories and establishments, Establishment, Composition, working
and powers & duties corporation, standing committee and Medical Benefit
Council., Finance and Audit (Sec.26 to 37), Provisions regarding contributions.
(Sec.38 to 45), Benefits, Adjudication of Disputes and Claims, Penalties etc.
10
9. The Employees Provident funds and Miscellaneous Provisions Act, 1952
Object and scope of the Act, Applicability and Constitutional validity of the Act.,
Definitions, Employees’ provident fund scheme, Employees’ pension scheme and
Employees’ Deposit Linked Insurance scheme Authorities - Under the Act, And
their workings, penalties, offences and protection.
10
Total 48



Recommended Books
1. Labour and Industrial Laws -: M.N.Misra-Central Publications-Allahabad
2. Commercial and Industrial Law -: Arunkumar Sen & others - WorldPressPvt.Ltd. Kolkata
3. Business Laws -: Kuchhal M.C.
4. Business and Corporate Laws -: N.D.Kapoor
5. Business Law for Management -: Bulchandani K.R.
6. Industrial Law -: P.L.Malir
7. Industrial & Labour Laws -: S.P.Jain
8. Corporate & Business Laws -: Datey V.S. Taxamman.
9. Business Law -: Avtar Singh.












University of Pune | T.Y. B.Com. 25

T.Y. B.Com.
Co-operation and Rural Development Special Paper II
Subject Name -: Co-operative Management and Administration.
Course Code -: 305 - D.

Objectives -:
1. To acquaint students with the co-operative management
2. To study the elements of Management
3. To study the Co-operative organization Management
Term I
Unit
No.
Topics Lectures
1. Introduction to Co-operative Management
1.1 Meaning, Nature and Scope of Co-operative Management
1.2 Objectives of Co-operative Management
1.3 Principles of Co-operative Management
1.4 Functions of Co-operative Management
1.5 Significance of Co-operative Management
10
2. Elements of Management
2.1 Evaluation of Co-operative Management
2.2 Levels of Management
2.3 Members, Board of Directors and Executives Duties, Responsibilities
and Role in Co-operative Management
2.4 Professionalisation of Management – Need and Significance
2.5 Impact of Co-operative Laws on Management of Co-operatives
10
3. Human Resource Management in Co-operative
3.1 Human Relationship in Co-operatives
3.2 Co-operative Philosophy and H.R.D
3.3 Recruitment
3.4 Training and Managerial Development
3.5 Appraisal and Evolution
10
4. Decision Making in Co-operative Management
4.1 Decision Making – Meaning and Importance
4.2 Decision Making Process – Steps Involved
4.3 Measures to overcome the defects in Co-operative Management
4.4 Trends in Co-operative Management in Global Scenario
10
5. Co-operative Administration
5.1 Organizational structure of Co-operative Department in Maharashtra
5.2 Powers, Functions and Responsibilities
5.2.1 Registrar
5.2.2 District Deputy Registrar
5.2.3 Assistant Registrar
5.3 Problems of Co-operative administration in Maharashtra
5.4 Supervision, Inspection and Guidance of Co-operatives
08
Total 48

Term II
Unit
No.
Topics Lectures
6. Financial Management of Co-operatives
1.1 Meaning, Nature and Importance of Financial Management
1.2 Sources of Finance to Co-operative
1.3 Distinction between Corporate Finance and Co-operative Finance
1.4 Significance of financial Management in Co-operatives
10
University of Pune | T.Y. B.Com. 26

7. Financial Planning
2.1 Meaning and Characteristic
2.2 Estimation of Financial Requirement
2.3 Capital and Funds of Co-operatives and their raising
2.4 Budget and Accounting of Co-operatives
10
8. Financial control
3.1 Meaning and Need
3.2 Proper utilization of Funds and Capital
3.3 Investment Policy – Profitability and Security
3.4 Operating Expenditure and Cost Control
08
9. Co-operative Audit
4.1 Meaning, Definition and Nature of Co operative Audit
4.2 Objectives and Significance of Co-operative Audit
4.3 Types of Audit – Statutory, Continuous, Internal and Annual
4.4 Setup for Co-operative Audit in Maharashtra
10
10. Co-operative Auditor
5.1 Auditor- Qualification and Powers
5.2 Duties and Responsibilities
5.3 Audit Report and Rectification
5.4 Importance of Audit Report
10
Total 48


Recommended Books
1. Dr. Mukund Tapkir -: Sahakar ,Nirali Prakashan, Pune.
2. G.S.Kamat. -: Cases in Co-operative management.
3. K.K.Taimani. -: Co-operative Organization and Management.
4. G.S.Kamat. -: New Dimensions of Co-operative Management.
5. Dr G.H.Barhate ,Prof.B.G.Sahane and Prof, L.P.Wakale -: Sahakar vikas, Seth Publication,
Mumbai.
6. S.K.Gopal -: Co-operative Farming in India.
7. I..C.A -: State and Co-operative Movement.
8. Dr.D.M.Gujrathi and Prof.A.D.Divekar Patsansthace Vishwat
9. Dr. G.H. Barhate, Dr. Bhor J.R and Prof L.P.Wakale -: Sahakar,Seth Publication, Mumbai.
















University of Pune | T.Y. B.Com. 27

T.Y. B.Com.
Cost and Works Accounting Special Paper II
Subject Name -: Overheads and Methods of Costing.
Course Code -: 305 - E.

Objective -:
To provide training about the concepts principles and application of Overheads and also
understanding various methods of costing and their applications.

Level of Knowledge -: Working Knowledge.
Term I
Unit
No.
Topic Lectures
1. Overheads:
1.1. Meaning and definition of overheads.
1.2. Classification of overheads
06
2. Accounting of Overheads (Part-I)
Collection, Allocation, Apportionment and Re-apportionment of overheads
14
3. Accounting of Overheads (Part-II)
3.1 Overhead Absorption- Meaning
3.2 Methods of Overhead Absorption
3.3 Overhead Rates
3.4 Under and Over Absorption of overheads- Meaning, Reasons and
Accounting treatment
20
4. Activity Based Costing Technique
4.1 Definitions-Stages in Activity Based Costing
4.2 Purpose and Benefits of Activity Based Costing
4.3 Cost Drivers
08
Total 48

Term II
Unit
No.
Topic Lectures
5. Methods of Costing:
5.1 Introduction to Methods of Costing.
5.2 Job Costing- Meaning, Features, Advantages and Limitations
08
6. Contract Costing:
6.1 Meaning and Features of Contract Costing
6.2 Work Certified and Uncertified, Escalation clause, Cost Plus
contract, work-in- progress
6.3 Profit on incomplete contract
16
7. Process Costing:
7.1 Meaning and features of process costing
7.2 Preparation of process accounts including normal and abnormal
loss/gain
7.3 Joint Products and By Products (Theory only)
14
8. Service Costing:
8.1 Meaning, Features and Applications.
8.2 Cost Unit-Simple and composite
8.3 Cost Sheet for transport service
10
Total 48


University of Pune | T.Y. B.Com. 28

Note -: Allocation of Marks -:
50 % for Theory.
50% for Practical Problems.

Areas of Practical Problems
Accounting & Control of Overhead. [Part I]
Primary Distribution of Overheads, Repeated & Simultaneous equation methods only.
Accounting & Control of Overhead. [Part II]
Problems of Machine Hour Rate Only.
Contract Costing
Preparation of Contract Account & Contractee Account
Process Costing
Simple Problems on Process Costing [Where there is no work in process].
Service Costing.
Cost Sheet for Transport Service.




Books Journals and Websites Recommended for Cost and Works Accounting
Paper I, II and III
1. Prof. Subhash jagtap -: Practice in Advanced costing and Management Accounting. Nirali
Prakashan, Pune
2. Ravi Kishor -: Advanced Cost Accounting and Cost Systems Taxman’s Allied Service Pvt. Ltd.,
New Delhi.
3. S.P. Lyengar -: Cost Accounting Principles and Practice, Sultan Chand & Sons Accounting,
Taxman’s, New Delhi.
4. Ravi Kishor -: Students Guide to Cost Accounting Taxman’s, New Delhi.
5. M.N. Arora -: Cost Accounting Principles and Practice Vikas Publishing House Pvt. Ltd., New
Delhi
6. S.N. Maheshwari and S.N. Mittal -: Cost Accounting, Theory and Problems, Mahavir book Depot,
New Delhi.
7. B.L. Lall and G.L. Sharma -: Theory and Techniques of Cost Accounting. Himalaya Publishing
House, New Delhi.
8. V.K. Saxena and Vashista -: Cost Accounting – Text book. Sultan Chand and Sons, New Delhi
9. V.K. Saxena and Vashista -: Cost Audit and Management Audit. Sultan Chand and Sons, New Delhi
10. Jain and Narang -: Cost Accounting Principles and Practice. Kalyani Publishers
11. N.K. Prasad -: Principles and Practice of Cost Accounting Book Syndicate Pvt. Ltd., Calcutta.
12. N.K. Prasad -: Advanced Cost Accounting Syndicae Pvt Ltd., Calcutta.
13. R.K. Motwani -: Practical Costing. Pointer Publisher, Jaipur
14. R.S.N. Pillai and V. Bhagavati -: Cost Accounting.
15. Hornefgrain and Datar -: Cost Accounting and Managerial Emphasis.
16. Dr.J.P.Bhosale -: Management Accounting, Vision Publication
17. Prof.Jagtap, Nare & Pagar -: Cost & Works Accounting, Paper-II
18. Journal -: Cost Accounting Standards issued by ICWAI, Kolkata
19. Journal -: Management Accountant Issued by ICWA of India, Calcutta.
20. Website -: - www.icwai.org & www.aicmas.com .










University of Pune | T.Y. B.Com. 29

LIST OF PRACTICALS FOR COST AND WORKS ACCOUNTIG, PAPER II
At T.Y. B.Com.
Title -: Overheads and Methods of Costing.

Sr.
No.
Topic Particulars Mode and Practical
1. Classification of
Overheads
Study of Meaning, definition and
classification of overheads and writing a
report on it.
Class-Room
discussion.
2. Absorption of
Overheads
Interaction with an Expert/Cost Accountant
to know the overhead absorption policies
and procedure followed.
Guest Lecture
3. Control of
Overhead
Collecting the information regarding steps
generally taken in actual practice in any
industrial unit for controlling the
administrative O/H, selling and Distribution
O/H and Writing Report there on.
Industrial visit
4. Under and over
absorption of
overheads.
Presentation by an expert of calculation of
under and over absorption of overheads, and
the treatment there of.
Presentation with
illustrative examples
by expert.
5. Job Costing Visit to small scale industry and collection
of various forms and study thereof.
Industrial Visit
6. Contract Costing Collection of information regarding:
1) W.I.P.
2) Certified work.
3) Profit on incomplete contract
4) Escalation clause and study thereof.
Library Assignment
7. Process Costing Interaction with an expert regarding features
of Process costing and process losses and
treatment thereof.
Industrial Visit
OR
Guest Lecture
8. Service Costing Preparation of operating cost sheet of any
one of the following:
Goods and Transport
Collecting cost data
from the discussion
with Transport
Operation.
9. Methods of Costing Collection of Published information on
recent developments in costing methods
Library Assignment.
10. Activity Based
Costing
Study on ABC Guest Lecture














University of Pune | T.Y. B.Com. 30

T.Y. B.Com.
Business Statistics Special Paper II
Subject Name -: Business Statistics.
Course Code -: 305 - F.

Term I
Unit
No.
Topic Lectures
1. Probability
1.1 Definition of permutation and combination of distinct objects
1.2 Relationship between
n
p
r
and
n
C
r

1.3 Statement of binomial theorem for positive integral index (without proof)
1.4 Definitions of sample space, event, sure event, null event, Complimentary
events, Equally likely events, simultaneous occurrence of the two events,
occurrence of at least one of the two events.
1.5 Definitions of probability using classical and axiomatic approach
1.6 Addition and multiplication laws of probability
1.7 Conditional probability P(A/B), P(B/A) Where A and B are any two
events defined on same sample space, independence of two events.
1.8 Examples and problems
12
2. Univariate Discrete probability Distribution
2.1 Meaning of a random variable, discrete random variable
2.2 Probability distribution of a discrete random variable, probability mass
function (p.m.f)
2.3 Expected value, variance and S.D
2.4 Examples and problems.based on finite sample space.
08
3. Some standard discrete probability distributions
3.1 Bernoulli distribution
3.1.1 Bernoulli trials
3.1.2 Probability mass function
3.1.3 Expected value, variance and S.D
3.2 Binomial distribution
3.2.1 Probability mass function
3.2.2 Expected value, variance and S.D (Formula only) statement of
additive ‘property (without proof)
3.2.3 Problems to calculate probabilities, Expected value and
parameters of binomial distribution
3.2.4 Relation with Bernoulli distribution
3.2.5 Real life situations.
3.3 Poisson distribution
3.3.1 probability mass function
3.3.2 Expected value, variance and S.D (Formulae only) statement of
additive property (without proof)
3.3.3 problems to calculate probabilities, expected value and parameter
of Poisson distribution
3.3.4 Real life situations.
14
4. Bivariate discrete probability distribution
4.1 Bivariate discrete random variable
4.2 Joint probability distribution of a bivariate discrete random variable
4.3 Marginal probability distribution of a discrete random variable
4.4 Independence of two discrete random variables
4.5 Examples and problems.
06
5. Inventory Control
5.1 Meaning and necessity of inventory control .
5.2 Deterministic inventory Model:
5.2.1 Economic order quantity for instantaneous replenishment with
uniform demand and a) shortages not allowed, b) shortages
08
University of Pune | T.Y. B.Com. 31

allowed
5.2.2 Lead time, Re – order level and Buffer stock
5.3 Probabilistic Inventory Model : Single period probabilistic model without
set up costs.
Total 48


List of Practicals (Term I)

Sr. No
Name of the Experiment
1. Applications of Binomial distribution
2. Application of Poisson distribution
3. Application of Bivariate discrete probability distributions

Term I
Unit
No.
Topic Lectures
6. Sampling Methods
6.1 Meaning of census and sampling. Advantages of sampling over census.
6.2 Methods of Sampling:
6.2.1 Simple random sampling with replacement (SRSWR)
6.2.2 Simple random sampling without replacement (SRSWOR)
6.2.3 Stratified sampling
6.2.4 Systematic sampling
6.3 Meanings of the terms:
6.3.1 Estimator and estimate.
6.3.2 Statistic
6.3.3 Sampling distribution of statistic.
6.3.4 Standard error of statistic.
6.4 Examples and problems :
6.4.1 Numerical problems to estimate population mean, population total,
standard error of unbiased estimator of population mean in case of
SRSWR and SRSWOR.
6.4.2 Numerical problems to estimate population mean and population
total in case of stratified sampling.
12
7. Normal Distribution
7.1 Probability density function of
7.1.1 Normal distribution with mean ‘m’ and variance and σ
2
.
7.1.2 Standard normal variate (SNV)
7.2 Properties of normal distribution (without proof).
7.3 Additive property of two independent normal variates (without proof).
7.4 Problems to evaluate probabilities and to find mean and variance.
10
8. Large sample Tests
8.1 Concept of hypothesis, statistical hypothesis, null hypothesis, alternative
hypothesis, critical region, two types of errors, level of significance, P-
Value
8.2 Large sample test for testing
8.2.1 H
0
: M = M
0
v/s H
A
: M ≠ M
0 (M : Mean)

8.2.2 H
0
: M
1
= M
2
v/s H
A
: M
1
≠ M
2

8.2.3 H
0
: P = P
0
v/s H
A
: P ≠ P
0

8.2.4 H
0
: P
1
= P
2
v/s H
A
: P
1
≠ P
2

8.3 Examples and problems
08
9. Small sample tests
9.1 x
2
test of goodness of fit for proportions.
9.2 x
2
test of independence of two attributes
9.2.1 2 × 2 contingency table
9.2.2 m × n contingency table
10
University of Pune | T.Y. B.Com. 32

9.3 t-test for H
0
: M = M
0
v/s H
A
: M ≠ M
0

t –test for H
0
: M
1
= M
2
v/s H
A
: M
1
≠ M
2
paired t test.
t – test for H
0
= ρ = 0 v/s H
A
: ρ ≠ 0
(Test of significance of correlation coefficient.)
9.4 F – test for H
0
: σ
1
2
= σ
2
2
v/s H
A
: σ
1
2
≠ σ
2
2

9.5 Examples and problems
10. Analysis of variance.
10.1 Meaning
10.2 One way classification
10.3 Two way classification.
10.4 Basic hypothesis and preparation of ANOVA table and F test for the
hypothesis.
10.5 Examples and problems.
08
Total 48


List of Practicals (Term II)

Sr. No Name of the experiment
1. Sampling methods
2. Applications of normal distribution
3. Large and small sample tests

Recommended Books
1. S.P Gupta -: Statistical Methods
2. S.C. Gupta -: Fundamentals of Statistics
3. J.S Chandran -: Statistics for Business and Economics
4. S.P Gupta, M.P. Gupta -: Business Statistics
5. Vhora -: Quantitative Techniques
6. S.C Gupta, Gupta Indra -: Business Statistics
7. Amir D Aczel, Jayavel Sounderpandian -: Complete Business statistics
8. D.N. Elhance -: Fundamentals of Statistics















University of Pune | T.Y. B.Com. 33

T.Y. B.Com.
Business Entrepreneurship Special Paper II
Subject Name -: Business Entrepreneurship.
Course Code -: 305 - G.

Objective -:
1. To Develop knowledge and understanding in creating and managing new venture.
2. To Equip students with necessary tools and techniques to set up their own business venture.
3. To Help students to bring out their own business plan.
4. To make students aware about business crises and sickness.

Term I
Unit
No.
Topic Lectures
1. Business Opportunities : Search and Selection
Search : Divergent Thinking Mode : Meaning and objectives – Tools and Techniques
: Environmental Scanning for busuness opportunity identification selection :
Convergent Thinking Mode : Tools and Techniques : Market Survey – Preparation
of Questionnaire – Concept of Survey – Data Collection – Analysis and
interpretation – Preliminary Project Report ( PPR )
08
2. Business Plan :
Meaning and importance – objectives – Selection of suitable from of organisation –
Business Plan Preparation – Contents – Marketing and Technical Feasibility –
Financial Viability – Precautions to be taken by an entrepreneur while preparing
Business Plan.
Project Appraisal – Break – even Analysis and Ratio Analysis :
Debt : Service Coverage Ratio – Gross Profit : Net Profit Ratio and Return on
Investment ( ROI )
12
3. Sources of Finance for Small Enterprise :
Non – Institutional : Own Funds – Family and Friends Institutional : (a) Bank Loans
– Co-operative Banks – Nationalised Bank Scheduled Banks (b) Angel Funding (c)
Venture Funding (d) Self – Employment Schemes of Government of Maharashtra
(e) Government Financial Institutions : Khadi Village Industries Board ( KVIB) –
Micro, Small and Medium Enterprise (MSME) Rajeev Gandhi Udymi Mitra Yojana
( RGUMY ) – District Industries Center ( DIC ) Prime Minister Employment
Generation Programme ( PMEGP ) for urban – Seed Capital Scheme
14
4. Institutional Support to New Venture :
(Student are expected to study the assistance schemes of the following Institutions )
District Industries Center ( DIC )
Maharashtra Center for Entrepreneurship Development ( MCED )
National Small Industries Corporation of India ( NSIC )
Maharashtra Industrial Technical Consultancy Organisation (MITCON)
Khadi Village Industries Board ( KVIB )
Maharashtra Industrial Development Corporation ( MIDC )
Micro Small and Medium Enterprise ( MSME )
14
Total 48

Term II
Unit
No.
Topic Lectures
5. Business Plan Implementation :
Business Networking ( Physical and Online ) – concept,
Importance and Usefulness
Critical Path Method ( CPM )
08
6. Small Enterprise Management :
( As Distinct from corporate sector management )
16
University of Pune | T.Y. B.Com. 34

Functional v/s Integrated Approach
Structured v/s Flexible Approach
Logical v/s Creative Approach
Personnel Management
Operations Management
Financial Management
Marketing Management
Start up phase Management : Difference of opinion with in promoting team -
Avoiding failure – Problem – Solving –
Creativity and Innovation
Stability Phase Management
Growth phase Management
7. Business Crises and Sickness :
Business Crises : Starting crises - Cash crises -
Delegation Crises - Leadership Crises – Financial Crises –
Prosperity Crises – Succession Crises
Sickness : Meaning and Definition – Symptoms – Causes – Turnaround Strategies –
Revival Schemes of Sickness – BIFR –SIDBI-MITCON
12
8. Study of Biographies :
From the book “Stay Hungry Foolish – Rashmi Bansal
a. The Book of Job – Sanjeev Bikhchandani, naukari.com
b. The Opportunities – Health is Wealth – Cyrus Driver, colorie care
c. The Alternate Vision – The art of Giving Venkat Krishnan, Give India
From Thought Leaders – Shrinivas Pandit
d. Prakash Ratnaparkhi – Electronic.
12
Total 48


Recommended Books
1. Desai Vasant -: “Management of Small Scale Industries” Himalaya Publishing House.
2. Khanka S.S. -: “Entrepreneurial Development” S.Chand.
3. Gupta S.S. -: “Entrepreneurial Development” Sultan Chand & Sons.
4. Taneja Satish and Gupta S.L. “Entrepreneurship Development – New Venture Creation” GAlgotia
Publishing Company, New Delhi.
5. Chandra P. – ‘Project – Preparation, Appraisal and IMplementatin’ – Tata McGraw Hill, New
Delhi.
6. Jain P.C. (ed.) ‘Handbook for New Entrepreneurs’ – Entrepreneurship Development Institute of
India, Ahmedabad.
7. Pandey G.N. – ‘A Complete Guide to Successful Entrepreneurship’ Vikas Publishing House Pvt.
Ltd.
8. Maharashtra Centre for Entrepreneurship Development – ‘Project Profile’, ‘Profile for SSI
Projects.’
9. Edward D. Bono – ‘Opportunities’.
10. Prof. John Mullins – ‘The New Business Road Tests’ – Pearson.
11. Prof. Rajeev Roy – ‘Entrepreneurship’ Oxford University Press.
12. Rashmi Bansal – ‘Stay Hunary Stay Foolish’ – CIIF IIM, Ahmedabad.
13. Dr.Patel V.G. – ‘When The Going Gets Tough’ – Tata McGraw Hill, New Delhi.
14. ··(+· ·((|·(·(•( - 'ˆv(·(·(·(| -((·(( --(•( ·(((›·(' - +(|−™−(−™·( (+(-(−( ((
15. ·--(| ·(−·(·( - ·™ -·(| ·™ +|·(-( (-(·(š| †−(·((· - |·(··(( ™(++·









University of Pune | T.Y. B.Com. 35

T.Y. B.Com.
Marketing Management Special Paper II
Subject Name -: Marketing Management.
Course Code -: 305 - H.

Objectives -:
1. To study and critically analyze the relevant concepts in Marketing
2. To familiarize to students with the current concepts and trends in Marketing

Term I
Unit
No.
Topic Lectures
1. Marketing Management
1.1 Marketing Management- An Introduction & Functions
1.2 Responsibilities of Marketing Management and Manager
1.3 Skills and Qualities of Marketing Manager
1.4 Challenges Before Marketing Manager in Globalization
1.5 Methods to Manage Challenges of Change
12
2. Market Segmentation
2.1 Introduction- Meaning, Relevance and Benefits
2.2 Criteria and Approaches of Segmenting a Market
2.3 Essentials of Effective Market Segmentation
2.4 Patterns and Procedure of Market Segmentation
2.5 Market Targeting and Market Positioning
12
3. Consumer and Buyer Behavior
3.4 Meaning and Definition of Consumer Behavior
3.5 Factors Influencing Consumer Behavior ( intrinsic and extrinsic)
3.6 Consumer Purchase Decision Process
3.7 Need for Studying Buyer Behavior
3.8 Buyer Behavior of Indian Customers
3.9 Organizational Buyer Behavior
12
4. Customer Satisfaction
4.1 Defining and Meaning of Customer Satisfaction
4.2 Need and Importance of Customer Satisfaction
4.3 Delivering Customer Satisfaction
4.4 Tools of Measuring Customer Satisfaction
4.5 Attracting and Retaining Customers
4.6 CRM and Customer Satisfaction
12
Total 48

Term II
Unit
No.
Topic Lectures
5. Retail Marketing
5.1 Meaning and Characteristics of Retailing
5.2 Significance and Functions of Retailing
5.3 Organized and Unorganized Forms of Retailing
5.4 Trends in Retail Formats
5.5 Classification of Retail Units
12
6. Industrial Marketing
6.1 Introduction- Industrial Marketing
6.2 Industrial Marketing in India
6.3 Industrial Marketing Strategy
6.4 Industrial Marketing in Globalized Economy
6.5 Future of Industrial Marketing
12
7. International Marketing
7.1 Introduction- Need for International Marketing
12
University of Pune | T.Y. B.Com. 36

7.2 Difference between Domestic Marketing and International Marketing
7.3 Organization for International Marketing
7.4 International Marketing Planning
7.5 Significance of International Marketing for Developing country
7.6 Recent Trends in Global Marketing
8. Social Marketing
8.1 Meaning and Objectives of Social Marketing
8.2 Social Responsibility of Marketing Manager
8.3 Impact of Marketing on Society and Other Business
8.4 Social Criticism of Marketing
8.5 Recent Trends in Social Marketing
12
Total 48



Recommended Books
1. Principles of Marketing -: Philip Kotler.
2. Marketing by V.S. Ramaswamy and S. Namankumari.
3. Marketing a Managerial Instruction by Gandhi.
4. Handbook of Marketing Management by Biplab Bhose.
5. Consumer Behavior -: Concepts, Applications and Cases. By M.S. Raju Dominique Xaradel.
6. Consumer Behavior -: Lieon G. Schiffman, Leslie Lazar Kanuk.
7. Marketing Management -: Debraj Datta, Mahua Datta.
8. Principles of Maketing 12
th
Edition -: Philip Kotler & Gary Armstrong.
9. Marketing Management -: Philip Kotler.
10. Marketing Management -: Rajan Saxena.























University of Pune | T.Y. B.Com. 37

T.Y. B.Com.
Agriculture & Industrial Economics Special Paper II
Subject Name -: Agriculture & Industrial Economics.
Course Code -: 305 - I.

Objectives -:
1. To study the agricultural development in India.
2. To analyze the importance of Industrial Development in India.

Term I – Agricultural Development in India.
Unit
No.
Topic Lectures
1. Agriculture -:
1.1 Role of Agriculture in Indian Economy.
1.2 Progress of Agriculture since 1991.
1.3 Concept and problems of productivity.
1.4 Causes of low productivity in Indian agriculture.
1.5 Measures adopted to improve the productivity.
1.6 Causes and its effects on sub-division and fragmentation of land holding
10
2. Land Reforms -:
2.1 Technological and institutional reforms.
2.2 Tenancy of land holding, contract farming,
2.3 Evaluation of land reforms
08
3. Agriculture labour -:
3.1 types of agriculture labour.
3.2 Types and causes of unemployment.
3.3 Government Policy measures: EGS / NRES
10
4. Agriculture finance -:
4.1 Sources of Agriculture Finance in India.
4.2 Problems of Agriculture Finance in India.
4.3 Measures of Agriculture Finance in India.
10
5. Agricultural Processing -:
5.1 Role of agricultural processing in India.
5.2 Scope and importance of agricultural processing.
5.3 Problems and remedial measures of agricultural processing.
10
Total 48

Term II – Industrial Development.
Unit
No.
Topic Lectures
6. Industry & Economic Development
6.1 Role of Industry in India
6.2 Highlights of industrial growth since 1991.
6.3 Ownership of Industry
6.4 Pattern of ownership of Indian Industries.
6.5 Public, Private and Cooperative sector.
6.6 Role of Small Scale Industries.
6.7 Problems and policy measures adopted to their developments.
10
7. Major Industries in India
7.1 Sugar, Pharmaceuticals.
7.2 Engineering, Electronics.
7.3 Power generation.
10
8. Industrial Labour
8.1 Govt. wage policy.
8.2 Industrial relations in India.
8.3 Social Security and Welfare Measures.
08
University of Pune | T.Y. B.Com. 38

9. Industrial Finance
9.1 Problems of Industrial finance
9.2 Sources of Industrial Finance.
9.3 IDBI, IFCI, ICICI, UTI, LI
10
10. Public Enterprises.
10.1 Govt. Policy of Public Enterprises.
10.2 Problems of Public enterprises.
10.3 Arguments for and against Privatization of Public enterprises.
10
Total 48




Recommended Books
1. Misra S.K. & K.R. Pare: Indian Economy – Himalaya Publication House, Mumbai.
2. Agarwal A. N. Indian Economy Problem of Development and Planning.
3. Sundaram & Black: The International Business Environment, Prentice Hall, New Delhi.
4. Agarwal A. N. Indian Economy, Vikas Publication.
5. Khem Farooq A. Business and Society, S.Chand, Delhi.
6. Dutt R. And Sundaram K.P.M. : Indian Economy. S. Chand Delhi.
7. Misra D. K. and Puri: Indian Economy, S. Chand Delhi.
8. Hedge: Environmental Economics, MaMillan.
9. Dutt Rudder: Economic Reforms in India – A critique. – S. Chand New Delhi.
10. K.V. Srivayya and V.R.M. Das: Indian Industrial Economy, Chand & Com. New Delhi. 1977.































University of Pune | T.Y. B.Com. 39

T.Y. B.Com.
Defense Budgeting, Finance and Management Special Paper II
Subject Name -: Defense Production and Management in India.
Course Code -: 305 - J.

Aim of the paper
One of the crying needs of the hour is to ensure that the National Security objectives are met-in a cost
effective manner. Against such backdrop, the aim can be achieved by educating the students and
disseminating the information and by giving the planners, decision makers and administrators all the
information they need in an easily understandable form. By studying this paper students will understand all
the financial aspects of budgetary and defence production in India.

Term I
Unit
No.
Topic Lectures
1. Rationale of Defence Production in India.
a. Economic aspects of Defence Production.
b. Political aspects of Defence Production.
12
2. Defence and Development.
a. Concept of Defence v/s Development.
b. Evaluation of the Debate.
c. Future prospects of the debate
12
3. Government Policies towards Defence Production in India.
a. Industrial Policy Resolution of the Government 1947-48, 1956-57,
Since1991 onwards.
b. Weapons Procurement Policies in India since 1947.
12
4. Structure of Defence Production.
a. Department of Defence Production in the Ministry of Defence
b. Structure and Functions.
c. Defence Public Sector Undertakings - Basic Aims and Objectives.
d. Information & role of Defence Public Sector Undertakings.
12
Total 48

Term II
Unit
No.
Topic Lectures
5. Role of Private Sector in Defence Production.
a. Status of Indigenous arms production in India.
b. Problems of prospectus of arms production in India.
12
6. Defence Management.
a. Nature, Scope, Function and Principles of Management.
b. Principles and Types of Organisation, Military and Non Military
Organisations.
12
7. Decision making in Armed Forces.
a. Organisational aspects of Decision Making.
b. Decision making process in India.
12
8. Logistics Management for Indian Defence.
a. An understanding of Logistics management - meaning and concept.
b. Significance and Historical Evaluation.
c. Scope of Logistics management.
d. Principles of Logistics Management.
e. Logistics Planning for Indian Defence.
12
Total 48


University of Pune | T.Y. B.Com. 40


Recommended Books
1. Raju G.C. Thomas, “The Defence of India: A Budgetary Perspective” (MacMillan Publication,
New Delhi, 1978)
2. Subramanyam K., “India’s Security Perspective – Policy and Planning”, (Lancer Books, New
Delhi, 1991).
3. Nanda Ravi, “National Security Perspective, Policy and Planning”, (Lancer Books, New Delhi,
1991).
4. Khanna D. D. and Malhotra P. N., “Defence vs. Development: A Case Study of India”, (Indus
Publication Company, New Delhi, 1993).
5. Kennedy Gavin, “Defence Economics”, (Gerald Duckworth & Co. Ltd, 1983).
6. Ghosh Amiya, “India’s Defence Budget & Expenditure Management in Wider Context”, (Lancer
Publication and Span Tech, Delhi, 1996).
7. Dutta Meena and Sharma Jai Narayan, “Defence Economics”, (Deep and Deep Publication, New
Delhi)
8. Deger S. & Sen S. “Military Expenditure in the Third World Countries: The Economic Effects”,
(Routlet & Kegan Paul, 1986).
9. Agarwal Rajesh K., “Defence Production and Development”, (Gulab Vazirani for Arnold
Heinermann Publishers, 1978).
10. Thomas Raju G. C., “Indian Security Policy”, (Princeton, New Jersey, University Press, 1988).
11. Robert Loony and David Winterford, “Economic Causes and Consequences of Defence
Expenditure in the Middle East and South Asia”, (University Press, 1995).
12. Shrinivas V. N., “Budgeting for Indian Defence: Issues of Contemporary Relevance”, (KW
Publishers Pvt., Ltd., New Delhi – 2008).
13. Annual Report, Ministry of Defence, Government of India.
14. Report of the Finance Commission, Government of India.
































University of Pune | T.Y. B.Com. 41

T.Y. B.Com.
Insurance, Transport and Tourism Special Paper II
Subject Name -: Insurance, Transport and Tourism.
Course Code -: 305 - K.

Objectives -:
1. To know the fundamentals of Life Insurance and General Insurance.
2. To make the Students aware of insurance business and practices.
3. To acquaint students with various laws and regulations relating to life & general insurance.

Term I
Unit
No.
Topic Lectures
1. INSURANCE MANAGEMENT PART I
LIFE INSURANCE -:
Claims & Settlements: Maturity Claims- Meaning, Procedure for Claim, Types of
Claims, Survival Benefits, Death Claims, Early Claims, Documents, Forms,
12
2. Nominations and Assignment of Policies, Difference between Nomination and
Assignment, Study of Policy Conditions, Meaning of Loans and Surrender of
Policies, Post Maturity Claims.
12
3. Privatization of Insurance Business, Malhotra Committee Report, Effects of
Privatization of Insurance Companies. Comparative Study of Private Companies
versus Government Controlled Companies.
12
4. Introduction to Legal Environment & Laws dealing with Insurance.
a. Commentaries on Insurance Act 1938.
b. Life Insurance Corporation Act 1956.
c. Insurance Regulatory and Development Act 1999.
d. Overview of Income Tax Act.
12
Total 48


Term II
Unit
No.
Topic Lectures
1. INSURANCE MANAGEMENT PART II
GENERAL INSURANCE -
Maturity Claims- Meaning, Procedure for Claim, Types of Claims, Survival
Benefits, Death Claims, Early Claims, Documents, Forms, Accidental benefits and
disability benefits, Study of various conditions in the policy. Permanent Disability
Benefit, Post Maturity Claims. Payments, importance of timely payment, due dates
of payment, Methods & Rules of Payment
12
2. Premium Payments, importance of timely payment, due dates of payment, where to
pay, Meaning of Surrender Values, Lapse of Policy on Non Payment, Forfeiture &
Revival of Policies, Special Revival Scheme, Installment Revival Scheme, Loan cum
Revival Scheme.
12

3. Laws and Regulations related to General Insurance business.
a. Insurance Act 1938.
b. Insurance Amendment Act 2002.
c. IRDA Regulations 2002.
d. General Insurance Business (Nationalization) Amendment Act, 2002.
e. Financial Planning and Taxation.
f. Record Keeping and reviews of performance data for Insurance Agents.
g. Business Targets & Incentives.
12
4. Insurance Business and Savings Plans.
a. Financial Planning and Taxation.
b. Mutual Funds and Shares.
12
University of Pune | T.Y. B.Com. 42

c. Unit Trust and Unit Based Policies.
Total 48



Recommended Books
a. Theory and practices of Insurance -: M. Arif Khan
b. Manual for Agents -: LIC of India
c. Liability Insurance -: Insurance Institute of India
d. Life Assurance Administration -: Insurance Institute of India
e. Marine Insurance -: Templeman
f. Marketing of Life Insurance Business -: P.K. Biswas Roy, Bh. Venketeswara Roy – Discovery
g. Publishing House Pvt. Ltd., New Delhi.
h. Principles and Practices of Insurance -: Dr. P. Periasamy – Himalaya Publishing House, Mumbai.









































University of Pune | T.Y. B.Com. 43

T.Y. B.Com.
Computer Application Special Paper II
Subject Name -: Relational Database Management System,
Networking, Internet & E-commerce.
Course Code -: 305 – L.

Objectives -:
1. To understand the concept of Database and Relational database.
2. To know the data retrieval, insertion and removal of unwanted data using database management
system.
3. To clear the concept of back end as a powerful software tool used worldwide.
4. To clear the concept of Visual Basic .Net as a front end used for the designing, which helps in
accessing backend?
5 To understand the concept of Network, Internet and E-commerce.
6 To know the domain knowledge of e-commerce.
7 To clear the concept of networking.
8 To clear the concept Internet and Handle the Internet and e-commerce application.

Term - I
Unit
No.
Topic Lectures
1. Files Database and Database System.
1.1 Basics of Data Arrangement and Access.
1.2 Data Hierarchy -Bit, Byte ,Filed ,Record , File and database.
1.3 Traditional file environment and problems with file approach
1.4 Concept Of database -Definition of database and Benefits of database.
1.5 Database system: Objective and Component of database.
1.6 Concepts of RDBMS.
1.7 Advantage of RDBMS
1.8 Security and privacy control of RDBMS
1.9 Different RDBMS products in market.
1.10 Component of RDBMS.

6
2. Developing Database Design
2.1 Study of Problem
2.2 Determine the requirements.
2.3 Database Design
2.4 E-R Modeling: Entity, Relationship, Instance, Set of Attributes.
2.5 Normalization: Concept of I, II, III NF.
2.6 Database Design using normalization.
2.7 Case study: Personal Information Management System, Student
Records ,….etc
6
3. Introduction to Database and Relational database management system
3.1 Database to database Management System.
3.2 Data base management System-Concept, Features , Merits & Demerits.
3.3 Relational database management system-Features, Specification,
Structure, SQL Product (Feature, procedural and non procedural
language. SQL Command Category,- DDL.,DML,DCL) .
8
4. Introduction to Structure Query Language. (SQL)
4.1 Data Storage, retrieval definition, and manipulation.
4.2 Data Storage: Table creation, and constrains- Table structure viewing
and alerting.
4.3 Data manipulation Statement.:( Insert record , Update record ,Delete
Record )
4.4 Functions in SQL- Date & Time, Character, Misc. Functions, Numerical
functions.
4.5 Data retrieval using Select Statement
20
University of Pune | T.Y. B.Com. 44

4.6 Simple Query, Row wise Query, columnar Query.
4.7 Join Query ( Equi-join , non Equi-join) Nested Query,
4.8 Aggregate Functions (using group by and Having clause).
5. Introduction to Procedural language Structure Query Language. (PL/ SQL)
5.1 Concept
5.2 Features
5.3 Variables, Data type ,
5.4 Introduction to procedural language and block of program: Procedures,
function and trigger
5.5 Conditional Statement: If …else…if
5.6 Loop ( while & For)
8
Total 48


Note: Students are expected to design real life database using normalization e.g
College Admission/Hospital Management System/Inventory Control System/
Account information system etc.

Recommended Books
1. Understanding SQL– Martin Gruber
2. The SQL Programming Reference. – Wanyne S. Freeze


Term - II
Unit
No.
Topic Lectures
1. Introduction to Networks and data communication.
1.1 Computer Network and data communication.
1.2 Goal of Network, Use of Network.
1.3 Basic concept of networks., Network Components
1.4 Network Structure – LAN, MAN,WAN, Intranetworking.
4
2. Internet and Internet application
2.1 Introduction., Internet evolution
2.2 How the Internet works, Internet Services
2.3 Connecting, World Wide Web.
2.4 Introduction To Various Search engine and Searching the Web.
2.5 How to Down load files.,
2.6 Netscape navigator.
2.7 E-mail and How to open and Use of E-mail Account.
2.8 Security, Privacy
2.9 Ethical Issues & Cyber Law.
6
3. Introduction to E- commerce Concepts.
3.1 Introduction to E-Commerce.
3.2 Evolution of E-commerce..
3.3 Role of E-Commerce.
3.4 E-commerce Framework., E-commerce Categories.
4
4. Electronic Data Interchange.
4.1 Introduction to EDI.
4.2 EDI Architecture.
4.3 EDI Component.
4.4 Financial EDI.
4.5 Overview of the technology Involved in EDI(ISDN.X.400)
4
5. Electronic Payment System
5.1 Introduction to EPS.
5.2 Introduction to EFS. (Electronic Fund Transfer)
5.3 Introduction to SET. (Secure Electronic Transaction)
5.4 Business requirement addressed by Set.
5.5 Stages of SET.
6

University of Pune | T.Y. B.Com. 45

5.6 Types of Payment System.
5.7 Token Based (Digital Cash, Electronic Check, and Smart Card Credit
Card based).
6. Introduction To Web page Design
6.1 What is web design?
6.2 Web design Pyramid.
6.3 Building web sites.
6.4 Web development process model.
4
7. Designing The web pages.
7.1 Page size ,Page type ,Page margin ,Entrance page
7.2 Exit page, Graphics in webpage design
7.3 Animation Effect, Sound Effect.
7.4 Color Effect.
8

8. Introduction to HTML
8.1 Introduction to HTML, How it works.
8.2 Creating and loading HTML page ,Tags
8.3 Structure3 of on HTML Document ,Stand Alone Tags
8.4 Formatting text, Adding Images
8.5 Creating hyper Links ,Tables
8.6 Sending e-mails (mail rol command)
8.7 Sample web pages
8
9. Linking text, Button, Icon, Graphics
9.1 The basic web linking model.
9.2 Text links. Graphics Text Links
9.3 Button, Icon. Image map. Other links.
9.4 Uploading The web site. (Web space, Domain Name., Hosting The
web site.)
4
Total 48

Note:
Students are expected to Make a own E-mail account and utilize it. Prepare documentation of e-commerce
application. e.g
On-line Banking, On-line Shoppe, Online order maintain.


Recommended Books
1. Data communication Network – Tann Bomm
2. The Internet. – Christian cromelach BDP.
3. E-Commerce – David Whitely MC.Graw will
4. Frontiers OF Elecrtonic Commerce – Ravi Kalakota –Awl


















University of Pune | T.Y. B.Com. 46

T.Y. B.Com.
Business Administration Special Paper III
Subject Name -: Finance, Production and Operations Functions.
Course Code -: 305 – A.

Objective -:
To acquaint the students with the basic concepts in finance and production functions of a business
enterprise.
Term I
Unit
No.
Topic Lectures
1. Finance -:
Money and Finance, Need and Importance of Finance, Nature and Importance of
Finance Function- Objectives of Financial Management, Functions of Finance
Manager- Financial need of a modern business organization
8
2. Financial Planning -:
Meaning, Nature, Scope, Importance, Advantages, Limitations, Steps in Financial
Planning, Methods of estimating financial requirements
10
3. Capitalization and Capital Structure -:
Capitalization – Concept, Factors governing capitalization, over and under
capitalization, Causes and effects, Fair Capitalization
Capital Structure- Meaning Concept, Cardinal Principles of capital structure,
Factors influencing the pattern of capital structure, Trading on equity- Concepts
and effects.
10
4. Management of Capital -:
(i) Types of capital- Fixed capital and working capital, owned and borrowed
capital, Short and Long term Capital, Need, Importance, Factors
governing fixed and working capital requirement
(ii) Sources of capital (Fixed and working)- Shares, Debentures, Public
Deposits, Ploughing back of profits, Loans from Bank and Financial
Institutions, Trade creditors, Installment credit etc, Capital Issues,
Marketing of securities, Services of Merchant Bankers, Underwrites etc.
10
5. Capital Market -:
Nature of capital market, constituents, importance, Capital market in India, its
growth and development, Stock Exchanges, Functions, Role in the Economy.
10
Total 48

Term II
(Production, Operations and Inventory Functions)
Unit
No.
Topic Lectures
1. Production management Functions -:
Meaning, Definition, Functions of Production Management, Responsibilities of
Production manager
Production Planning and Control
Objectives, Importance, levels of planning, Manufacturing systems, Procedure for
Production planning
Routing & Scheduling
Meaning, Route Sheets, Scheduling, Meaning, Operational, Master and sequential
scheduling, scheduling devices, Production control
Definition and meaning, Necessity, objectives, factors and techniques of
production control
14
2. Plant Location
Introduction, importance, factors responsible for plant location, Location analysis
Plant Layout
Meaning, definition, objectives, advantages of good layout, factors relevant for
10
University of Pune | T.Y. B.Com. 47

choice of layout, Line, Process and Product layout, Advantages and disadvantages,
Techniques of Plant layout.
3. Inventory management
Introduction to inventory management, methods, techniques of inventory
management, Norms, EOQ, Use of Computers in Inventory Management, M R P, J
I T, etc
08
4. Material Handling
Meaning, functions of material handling, principles of material handling, Common
material handling devices e g Fork Lift Truck, Platform Truck, Straddle Carrier,
Chain Hoist, Roller and Belt Conveyor, Bridge Crane, Crawler Crane etc
08
5. Supply Chain Management
Theory, Principles, Implication, Factors affecting supply chain
08
Total 48



Recommended Books
1. Fundamentals of Business Finance- Dr. R. M. Shrivastav
2. Corporate Finance- S C Kuchhal
3. Industrial Finance- M C Kuchhal
4. Corporate Finance- Dr. P V Kulkarni
5. Financial Management- Dr. Prasanna Chandra
6. Production, Operations Management - Dr.B.S. Goel (Pragati Prakashan Meerut)
7. Operations Management- Norman Gaither, Greg Frazaier (Sengage Learning)
8. Production Management - Chunawalla























University of Pune | T.Y. B.Com. 48

T.Y. B.Com.
Banking and Finance Special Paper III
Subject Name -: Banking Law and Practice in India.
Course Code -: 306 – B.

Objectives -:
1. To acquaint the students with Banking Law ands Practice in relation to the Banking system in India
2. To understand the legal aspects of Banking transactions and its implications as Banker and Customer.
3. To make the Students aware of the Banking Law and Practice in India

Term I
Unit
No.
Topic Lectures
1. LAWS RELATING TO BANKING IN INDIA
Provisions of The Banking Regulation Act, 1949, with reference to the following:
Definition – Capital - Reserve Fund - Cash Reserve for Non Schedule Banks
Liquid Assets – Licensing - Branch Licensing - Management
Profit and Loss Account and Balance Sheet – Sec. 10, 29 & 30
Powers of the Reserve Bank of India – Sec. 35 & 36
Voluntary Amalgamation – Sec. 44A
Compulsory Amalgamation – Sec. 45
Liquidation – Sec. 45R
Banking Regulation Act as applicable to Co-operative Banks.
16
2. NEGOTIABLE INSTRUMENTS ACT, 1881
Definition, Characteristics and Presumptions of Negotiable Instruments
Negotiable Instruments.
Promissory Note, Bills of Exchange and Cheque – Definition and Features
Parties to Negotiable Instruments
Negotiation
Presentment
Notice of Dishonour
Noting and Protesting
16
3. PAYING BANKER & COLLECTING BANKER
Precautions in Payment of Customers’ Cheques
Paying Banker’s Duties and Rights
Statutory Protection to Paying Banker
Payment of forged Cheque
Return of cheques; when the banker must refuse payment of cheques
Precautions in collecting Customer’s Cheques
Collecting Banker’s Duties and Rights
Statutory Protection to Collecting Banker
16
Total 48

Term II
Unit
No.
Topic Lectures
4. RELATIONSHIP BETWEEN BANKER AND CUSTOMER
Definition of Banker and Customer
Relationship as Debtor and Creditor
Banker as Trustee - Banker as Agent
Banker’s Obligation of Secrecy of Accounts
Banker’s Lien
Right of Set Off
Disclosure permitted by the Banker’s Practices and Usage
Bankers Obligation to honour Cheques
Garnishee Order
Termination of Relationship
16
University of Pune | T.Y. B.Com. 49

5. SECURITIES FOR ADVANCES
Principles of Secured Advances
Precautions to be taken by the banker while advancing against:
a. Documents of title to Goods
b. Real Estate
c. Fixed Deposit Receipt
d. Bullion
e. Supply Bills
f. Life Insurance Policy
g. Shares
h. Agricultural Produce

Modes of creating charge: Lien , Pledge , Hypothecation , Mortgages and types of
Mortgages
16
6. PROJECT APPRAISAL & RECOVERY MEASURES
Step in Project Appraisal - Economic, Technical, Managerial,
Operational and Financial Aspects.
a. Non Legal Measures: Follow up action – One time settlement –
Recovery Camps – Recovering through Self Help Groups.
b. Legal Measures: Debt Recovery Tribunal – Lok Adalat – Corporate Debt
Recovery System – Recovery under Securitisation and Reconstruction of
financial Assets and enforcement of Security Interest Act, 2003
16
Total 48


Recommended Books
1. Practice of Law and Banking -: G.S. Gill
2. Banking Law and Practice -: P.N. Varshney
3. Banking Theory and Law Practice -: E. Gordon, K. Natarajan
4. Banking Law and Practice in India -: M.L. Tannan
5. Banking Law and Practice in India -: Maheshwari
6. Law and Practice of Banking -: Prof. Mugli
7. Banking Theory and Practice -: K.C. Shekar
8. Law and Practice of Banking -: B.M. Lall and Nigam
9. Financial Markets and Institutions -: Dr. G.V. Kayandepatil, Dr. B.R. Sangale,
Dr. G.T. Sangle, Prof. N.C. Pawar

























University of Pune | T.Y. B.Com. 50

T.Y. B.Com.
Business Law and Practices Special Paper III
Subject Name -: Business Law and Practices.
Course Code -: 306 – C.

Objectives -:
1. To make familiar the students with the basic concepts, Provisions & rules of Indirect taxes.
2. To Acquaint the students with the knowledge of valuation & Computation of Excise duty &
M.VAT
3. To develop the professional skill among the students regarding indirect tax laws. such as
Central Excise, Service tax Customs & M.VAT
Term I
Unit
No.
Topic Lectures
1. Principles of Taxation :
• Sources of Government Revenue-Meaning of Tax-Objectives of Taxes.
• Classification of Taxes :
Direct and Indirect Taxes : Meaning, Merits and Demerits, Direct vs.
Indirect Taxes
Ad-Valorem and Specific Duties
Progressive, Proportional, Regressive and Digressive Taxes.
Single and Multiple Tax System
• Role of Direct and Indirect Taxes in the development of a country.
• Canons/Principles of Taxation-Characteristics of a Good Tax System.
08
2. Central Excise Law :
• Basics of Central Excise and Registration :
• Concept Excise Duty-Basic Conditions-Persons liable to pay Excise
Duty-Types of Excise Duties
• Important Definitions :- Goods, Excisable Goods, Manufacture and
production – Manufacturer.
• Classification of Goods.-Registration of Factory/Warehouse-
Exemption from registration.
05
3. • Valuation under Central Excise :
Specific Duty
Duty as % of Tariff Value Fixed under section 3 (2)
Duty based on M.R.P.
Compounded Levy Scheme
Duty as % based on Assessable Value fixed under section 4 (ad-
valorem duty)
• Meaning of Assessable Value
• Basis of Assessable Value
• Transaction Value as Assessable Value
Meaning of Transaction Value
Inclusions/Exclusions in Transaction Value.
• Valuation Rules to determine Assessable Value
Value nearest to time of removal if goods not sold.
Goods sold at different places.
Valuation when price is not the sole consideration.
Sale at Depot/Consignment Agent.
Valuation in case of Captive Consumption.
Sale to a related person.
Valuation when sale is through related person.
12
4. Returns and Payment of Excise Duty :
Invoice for removal of final products-Requirements of Invoice-Cancellation of
Invoices- Invoice for Captive Consumption. Clearance of goods from factory-
Daily Stock Account. Payment of Excise Duty - Maintenance of Personal Ledger
03
University of Pune | T.Y. B.Com. 51

Account -Periodic Returns under Central Excise.
5. CENVAT / Captive Consumption/job Work and Excise Concession to SSI :
Meaning and General highlights of the CENVAT Scheme- Definitions on ‘Input
Goods’, ‘Input Service’ and ‘Capital Goods’. Captive Consumption-Valuation in
case of Captive Consumption. Job Work-Valuation of Job Work.-Provisions in
respect of concessions to SSI.
04
6. Service Tax :
Basics of Service Tax and Registration :
Introduction : Concept of ‘Service Tax’ and its need :- Genesis of Service
Tax in India- Constitutional Authority-Extent and Scope of Service Tax
Law-Silent Features of Levy/Charge of Service Tax-Administrative
Machinery. Persons Liable to Pay Service Tax- Registration under Service
Tax Law.
05
7. Taxable Services and Valuation of Taxable Services :
Classification of Taxable Services- General Exemptions from Service Tax.
– Service Tax (Determination of Value) Rules, 2006. Simple problems on
Valuation and determination of ‘Service Tax’
08
8. Payment of Service Tax and Returns :
Invoice by Service Provider-Advance payment from Customers- Payment
of Service Tax. Returns under Service Tax Law. Penalties.
03
Total 48

Term II
Unit
No.
Topic Lectures
1. Customs Law :
Basics of Customs Duty :
Meaning of Customs Duty-Brief History-Objectives-Nature and Importance of
Customs Duty. Important Definitions : Territorial Waters and Customs Waters
Indian Custioms Waters, Adjudication Authority, Baggage, Costal Goods,
Conveyance, Customs Station, Dutiable Goods, Entry, Export, Export Goods,
Exporter, Foreign Going Vessel of Aircraft, Goods, Import, Imported Goods,
Importer, Person-in-charge, Prohibited Goods, Shipping Bill, Stores, Smuggling,
Vehicle, Warehouse, Warehouse, Warehoused Goods, Import Manifest, Export
Manifest.
06
2. Types of Custom Duties and Valuation for Customs Duty :
Different types of Custom Duties. Value for purpose of Customs Act-New section
14 for valuation-Provisions relating to customs valuation-Rate of Exchange for
Customs Valuation- Inclusions/Exclusions in Customs Value.
10
3. Import/Export Procedure and Documents :
Imports of Goods- Free Import – Restricted Import - Canalised Import – Import
procedure- Export procedure.
02
4. Baggage, Courier and Post :
Meaning of baggage – Rate of Customs Duty on baggage- Exemption/ Restriction
on baggage, - Concessions to Tourists – Practical examples on baggage.Post
parcels-Regulations for import/export by post.Import and Export through Courier.
04
5. Penalties and Confiscation :
Civil and Criminal Liabilities – Principles in imposition of penalty. Confiscation of
Goods- Confiscation of Conveyance/ Packages/Sale Proceeds- Provisions in respect
of onfiscation.
02
6. The Maharashtra Value Added Tax :
Basics of M.VAT and Registration :
Introduction : Concept of VAT-Historical Background of VAT-Evolution of VAT
in India. – Vat at State Level as ‘Sales Tax.’ Distinction between Sales Tax and
VAT. – Merits/Advantages of VAT-Demerits-Disadvantages of VAT.
Definitions : Agriculture, Agriculturist, Business, Trade, Commerce, Manufacture,
Capital Assets, Dealer, Goods, Manufacture, Person, Place of Business, Purchase
Price, Sale Price, Sale, Resale, Turnover of sale. Levy of Tax : Charging Section-
10
University of Pune | T.Y. B.Com. 52

Exempted Goods – Rates of Tax. Registration and TIN.-Invoice.
7. Set-Off and Computation of VAT Liability :
Introduction – Provisions in respect of availment of set-off-Simple problems on
Granting of Set-Off and Computation of VAT Liability.
08
8. Returns and Payment of Tax :
Provisions relating to filing of returns and payment of tax-Composition Scheme for
Retailers, Restaurants and Dealers in Second Hand Motor Vehicles. – VAT Audit.
06
Total 48


Notes -:
1. The marks should be allocated as to 60% to theory questions and 40% on practical problem/s. –
Practical Problems area -
• Simple Problems on valuation & Computation of duty liability under central excise
Act and Customs Duty Act.
• Simple Problems on valuation & determination of service tax.
• Simple Problems on granting of set off and computation of VAT liability.
2. The provisions of the Finance Act, immediately preceding to the date of examinations shall be
considered for the teaching as well as for the examinations. For Example, for the examinations to be
held in March/April, 2010 the provisions of the Finance Act, February, 2009 shall be made
applicable.



Recommended Books
1. Public Finance in Theory and Practice -: R.A. Musgrave and P.B. Musgrave
2. Public Finance -: H.L. Bhatia
3. Indirect Taxes -: V.S. Datey (Taxman Publications (P)Ltd.)
4. Indirect Taxes -: Dr.H.C. Mehrotra and Prof. Agarwal (Sahitya
Bhavan Publications, Agra.)
5. Maharashtra VAT -: P.L.Subramanian (Snow white
Publications (P)Ltd. Mumbai.
6. Indirect Taxes -: V.S. Datey (Taxman Publications (P) Ltd.)
7. Indirect Taxes -: Dr. H.C. Mehrotra and Prof.Agarwal (Sahitya
Bhavan Publications, Agra.)


























University of Pune | T.Y. B.Com. 53

T.Y. B.Com.
Co-operative and Rural Development Special Paper III.
Subject Name -: Co-operative Marketing Management.
Course Code -: 306 – D.

Objectives -:
1. To acquaint students with the co-operative marketing
2. To develop the capability of students for knowing different types Marketing.
3. To aware the role of National Agricultural Co-operative Marketing Federation (NAFED)

Term I
Unit
No.
Topic Lectures
1. Introduction to Marketing
1.1 Meaning and definition
1.2 Elements
1.3 Objectives
1.4 Importance
1.5 Evolution of marketing
1.6 Scope of marketing
1.7 Classification of markets - Local, Regional, National and Global markets
10
2. Co-operative Marketing
2.1 Basic concepts and features.
2.2 Different types of cooperative marketing
2.2.1 Dairy Co-operatives
2.2.2 Poultry Co-operatives
2.2.3 Processing Co-operatives. (Sugar and Cotton)
10
3. Consumer Co-operatives
3.1 Meaning and definition
3.2 Need and Importance
3.3 Objectives
3.4. Evolution and development.
3.5 Structure.
3.5.1 National Co-operative Consumer Federation.
3.5.2 State Co-operative Consumer Federation.
3.5.3 Wholesale Co-operative Store
3.5.4 Super markets
3.5.5 Primary Co-operative Consumer Stores
3.5.6 Problems of consumer co-operatives
10
4. Pricing
4.1 Meaning
4.2 Significance
4.3 Objectives of Pricing
4.4 Pricing Methods
4.5 Competitive and Co-operative Pricing
4.6 Agricultural Cost and Price Commission (ACPC)
4.6.1 Mechanism of estimating of Minimum Support Price (MSP) by ACPC
4.6.2 Problems related to MSP
10
5. Marketing Research
5.1 Concept and Scope
5.2 Steps involved in marketing research
5.3 Globalization and marketing research
5.4 Need and practice of marketing research in co-operatives
8
Total 48


University of Pune | T.Y. B.Com. 54


Term-II
Unit
No.
Topic Lectures
6. Marketing Strategy for Co-operatives
6.1 Meaning and definition
6.2 Importance of marketing strategy in co-operatives
6.3 Factors influencing marketing strategy of co-operatives
6.4 Marketing strategy followed by
6.4.1 Agricultural Cooperative Processing.
6.4.2 Co-operative produce Marketing.
6.4.3 Co-operative Service Marketing.
6.5 Strategy for Exporting Agricultural Produce.
12
7. National Agricultural Co-operative Marketing Federation (NAFED) of India
limited.
7.1 Objectives
7.2 Organizational Setup
7.3 Functions
7.4 Performance and evaluation of NAFED.
8
8. Agricultural Produce Market Committee
8.1 Organizational Setup
8.2 Function
8.3 Progress and Problems.
10
9. Agricultural Produce Market (Regulation) Act, 1963
9.1 Background for Enactment
9.2 Objectives
9.3 Feature of the Act
9.4 Main Provisions.
8
10. The Agricultural Produce Marketing (Development & Regulation) Act, 2003
(Model Act)
10.1 Objectives
10.2 Basic features.
10.3 Main provisions.
10.4 Impact on Agricultural Marketing
10
Total
48


Recommended Books
Dr. Mukund Tapkir-: Sahakar ,Nirali Prakashan, Pune
Dr G.H.Barhate, Dr.J.R.Bhor and, Prof. L.P.Wakale--Sahakar ,Seth Publication , Mumbai.
G.S.Kamat.- Cases in Co-operative management.
K.K.Taimani.- Co-operative Organization and Management.
G.S.Kamat.- New Dimensions of Co-operative Management.
Dr G.H.Barhate, Prof.B.G.Sahane and Prof, L.P.Wakale---Sahakar vikas , Seth Publication, Mumbai.
Vasant Desai—Fundamentals of Rural Development.
Dr.Dandekar and Rath- Poverty in India.
Dr.P.R.Dubhashi- Rural Development and Administration in India.
V.Reddy- Rural Development in India
S.K.Gopal- Co-operative Farming in India.
I.C.A--State and Co-operative Movement.
K.K.Taimani.- Co-operative Organization and Management.
Dr.D.M.Gujrathi and Prof.A.D.Divekar, Patsansthace Vishwat



University of Pune | T.Y. B.Com. 55

T.Y. B.Com.
Cost and Works Accounting Special Paper III
Subject Name -: Costing Techniques and Cost Audit.
Course Code -: 306 – E.

Objectives -:
1. To impart training regarding techniques of cost control.
2. To create awareness among the students regarding cost control and cost reduction.
3. To provide training as regards concepts, procedures and legal Provisions of cost audit.
4. To develop the skills in cost control and in cost audit.

Level of Knowledge -: Working Knowledge.
Term I
Unit
No.
Topic Lectures
1. Marginal Costing:
Meaning and concepts- Fixed cost, Variable costs, Contribution, Profit-
volume Ratio, Break-Even Point & Margin of Safety.
Cost-Profit-Volume Analysis- Assumptions and limitations of cost
volume analysis
Application of Marginal Costing Technique:- Marginal cost decisions-Make or
buy decision, Acceptance of export order & key factors.
20
2. Budgetary Control:
2.1 Definition and Meaning of Budget & Budgetary control.
2.2 Objectives of Budgetary control
2.3 Procedure of Budgetary control
2.4 Essentials of Budgetary control
2.5 Advantages and Limitations of Budgetary control
2.6 Types of Budgets.
18
3. Uniform costing
Meaning and objectives of Uniform costing
Areas Advantages and Limitations
Requisites of Uniform Costing. Uniform Cost Manual
5
4. Inter-firm comparison
Inter-firm comparison-Meaning, Essentials.
Advantages and Limitations of Inter-Firm Comparison.
5
Total 48

Term I
Unit
No.
Topic Lectures
5. Standard Costing:
5.1 Definition and meaning of standard cost & standard costing
5.2 Types of standards, setting up of Material & Labour standards
5.3 Estimated vs. Standard Cost, Historical Cost v/s Standard Cost.
5.4 Difference between Standard Costing & Budgetary Control.
5.5 Advantages and Limitations of standard costing
5.6 Variance Analysis
5.6.1 Meaning, Types and Causes of Material & Labour
variances.
5.6.2 Calculation of Material & Labour variances.
20
6. Target Costing
6.1 Meaning and Features of Target Costing.
6.2 Advantages & Limitations of Target Costing.
6
University of Pune | T.Y. B.Com. 56

6.3 Impact of Target Costing on Profitability
7. Cost Accounting Record Rules & Cost Audit:
7.1 Introduction to cost accounting record rules u/s 209(i)(d)of the companies
Act 1956.
7.2 Meaning, Scope, objectives & advantages Cost Audit.
7.3 Procedure of Cost Audit, Cost Audit Programme.
7.4 Verification of Cost Records
7.5 Cost Audit Notes
12
8. Cost Audit (Legal Provisions):
8.1 Provision of Indian companies Act. And the Rules there under regarding
cost audit u/s 233(B).
8.2 Cost Audit Report, Rules, Form of Cost Audit Report.
8.3 Cost Auditor- Appointment, Rights and duties.
8.4 Introduction to Cost Accounting Standards introduced by ICWAI from
time to time.
10
Total 48

Note -:
Allocation of Marks-
a. 50% For Theory.
b. 50% For Practical Problems.

Areas of Practical Problems:
Marginal Costing
Budgetary Control- Cash and Flexible Budgets only.
Standard Costing-Material & Labour Variances only.



Books Journals and Websites Recommended for Cost and Works Accounting
Paper I, II and III
1. Prof. Subhash jagtap -: Practice in Advanced costing and Management Accounting. Nirali
Prakashan, Pune
2. Ravi Kishor -: Advanced Cost Accounting and Cost Systems Taxman’s Allied Service Pvt.Ltd.,
New Delhi.
3. S.P. Lyengar -: Cost Accounting Principles and Practice, Sultan Chand & Sons Accounting
Taxman’s, New Delhi.
4. Ravi Kishor -: Students Guide to Cost Accounting Taxman’s, New Delhi.
5. M.N. Arora -: Cost Accounting Principles and Practice Vikas Publishing House Pvt. Ltd., New
Delhi.
6. S.N. Maheshwari and S.N. Mittal -: Cost Accounting, Theory and Problems, Mahavir book Depot,
New Delhi.
7. B.L. Lall and G.L. Sharma -: Theory and Techniques of Cost Accounting. Himalaya Publishing
House, New Delhi.
8. V.K. Saxena and Vashista -: Cost Accounting – Text book. Sultan Chand and Sons, New Delhi
9. V.K. Saxena and Vashista -: Cost Audit and Management Audit. Sultan Chand and Sons, New
Delhi
10. Jain and Narang -: Cost Accounting Principles and Practice. Kalyani Publishers
11. N.K. Prasad -: Principles and Practice of Cost Accounting Book Syndicate Pvt. Ltd., Calcutta.
12. N.K. Prasad -: Advanced Cost Accounting Syndicae Pvt. Ltd., Calcutta.
13. R.K. Motwani -: Practical Costing. Pointer Publisher, Jaipur.
14. R.S.N. Pillai and V. Bhagavati -: Cost Accounting.
15. Hornefgrain and Datar -: Cost Accounting and Managerial Emphasis.
16. Dr.J.P.Bhosale -: Management Accounting, Vision Publication



University of Pune | T.Y. B.Com. 57

T.Y. B.Com.
Business Statistics Special Paper III
Subject Name -: Business Statistics.
Course Code -: 306 – F.

Term I
Unit
No.
Topic Lectures
1. INTEGRATION
1.1 Definition, Integrals of Standard Functions, Rules of Integration (without
Proof) Methods of Integration:
1.1.1 Substitution Method
1.1.2 Integration by Parts
1.1.3 Integration by Partial Fractions
1.2 Definite Integrals, Properties of Definite Integrals.
( Trigonometric Functions are not expected)
08
2. Numerical Integration
2.1 General Quadrature formula, Trapezoidal Rule, Simpson’s 1/3
rd
Rule,
Simpson’s 3/8
th
Rule, Problem
08
3.
CPM/PERT.
3.1 Meaning and scope.
3.2 Definitions of an activity, an event, node, path, slack, float, total float,
Independent float, free float, critical path and critical activities.
3.3 Drawing of a network :
3.3.1 Identify critical path, critical activities.
3.3.2 Finding total duration of project, slacks, total float, free float and
independent float.
3.4 Definitions of pessimistic, most likely and optimistic times in PERT.
Drawing network, determining critical path, expected duration of project,
variance of project and probability of completion of project.
3.5 Examples and problems
16
4. Theory of Games
4.1 Meaning and significance.
4.2 Meaning of a game, two – person zero sum game, strategies, pure
strategies, mixed strategies, pay off table, saddle point.
4.3 Minimax and maximin principle.
4.4 Dominance principle.
4.5 Solution of 2 × 2 zero sum game having mixed strategies.
4.6 Examples and Problems.
08
5. Replacement Problems
5.1 Introduction
5.2 Replacement of item that deteriorates with time when value money
remains same during the period (for time as a discrete variable and
continuous variable)
5.3 Examples and problems
08
Total 48

List of Practicals (Term I)

Sr. No Name of the experiment
1. Numerical Integration
2. CPM and PERT
3. Theory of Games


University of Pune | T.Y. B.Com. 58

Term II

Unit
No.
Topic Lectures
6.
Statistical Decision Theory.
6.1 Meaning and importance.
6.2 Definitions of act, states of nature (out comes). Pay off, regret
6.3 Meaning of decision under certainty, decision under risk, Decision under
uncertainty.
6.4 Evaluation of optimal act using :
6.4.1 Maximin criterion.
6.4.2 Maximax criterion
6.4.3 Laplace criterion
6.4.4 Hurvitz criterion
6.5 Meaning of opportunity loss, Expected Opportunity loss (EOL) expected
monetary value .
6.6 Problems on decisions under risk, decision under uncertainty, EOL.
12
7. Queuing Theory
8.5 Elements of queuing theory calling population, queue discipline, arrival
rate, service rate.
8.6 Single channel Poisson arrivals from infinite population with exponential
service time
(M/M/1 : // F CFS) model
Evaluate : average waiting time of a customer in queue, in system average
number of customers in queue, in system ; traffic intensity, idle period,
busy period etc.
8.7 Problems on M/M/1 model.
08
8. Life Table
8.1 Introduction and meaning.
8.2 Construction, Functions ( l
x
, L
x,
T
x
, p
x
, q
x
, e
x
e
x
0
) and their interrelations
of complete life table.
8.3 Expectation of life.
8.4 Examples and problems.
08
9. Statistical Quality control (SQC)
9.1 Meaning and scope of SQC.
9.2 Meaning of control limits, specification limits, tolerance limits .
9.3 Process control and product control.
9.4 X ,R, charts , np – Chart.
9.5 Process capability study, Capability indices C
p
, C
pk
and interpretation.
9.6 Problems on drawing charts and state of control of the process.
14
10. Simulation
10.1 Definition and scope of simulation
10.2 Advantages and disadvantages of simulation
10.3 Monte – Carlo simulation
10.4 Examples and problems
06
Total 48

List of Practicals (Term II)
Sr. No Name of the experiment
1. Construction of Life Table
2. Statistical Quality Control
3. Simulation





University of Pune | T.Y. B.Com. 59

Recommended Books
1. J. K . Sharma -: Business Mathematics
2. S.P. Gupta, M.P. Gupta -: Business Statistics
3. Harmdy, Taha -: Operations Research
4. Kanti swarup, Man Mohan Gupta -: Operations Research
5. V.K Kapoor -: Operations Research
6. Shantinarayan -: Differential Calculus
7. Jhamb L.C -: Quantitative Techniques for Managerial Decisions
8. Montegomery -: Statistical Quality Control, John wiley
9. H.C. Saxnera -: Calculus of finite differences
10. N.D. Vhora -: Operations Research
11. S.C. Gupta -: Fundamentals of Statisti
































University of Pune | T.Y. B.Com. 60

T.Y. B.Com.
Business Entrepreneurship Special Paper III
Subject Name -: Business Entrepreneurship.
Course Code -: 306 – G.

Objectives -:
1. To develop the Knowledge and understanding of behavioral aspects of entrepreneurship.
2. To acquaint students with the behavioral aspects of members of the team or employees.

Term I
Unit
No.
Topic Lectures
1. Organizational Behavior :
Meaning, Definitions, Goals, Approaches. Organizational Behavior – Meaning ,
Definitions, Scope Historical roots of OB. Organizational Behavior Model
12
2. Individual Behavior and Personality :
Determinations o individual behavior – Biological characteristics
Personality : Meaning, Definitions, Determinants of Personality, Theories of
Personality, Personality Development, Emotional Intelligence, Entrepreneurial
Personality
12
3. Leadership : Meaning and Definitions, Destination between Manager and Leader
Leadership Theories – Traits Theory,
Behavioral Theory – The Managerial Grid – Contingency Theory – Situational
theory
Transactional v/s Transformational leadership
Indian Industrial Leadership and Challenges of new Scenario
12
4. Group and Group Dynamics :
Meaning and Definitions of group, Classification of group, Group task
Group size – Group formation process. Group Structure.
Group Dynamics : Influence in group
Group Cohesion – Helping Behavior, Co – Operation and Competition
Improved Work group
12
Total 48

Term II
Unit
No.
Topic Lectures
5. Team Building :
Team – Meaning and Definitions
Team v/s Group
Types of team
Creating high performance team
Managing team
12
6. Stress and Conflict Management :
Stress – Meaning and Definitions
Sources and Consequences of stress
Stress Management – Personal and Organizational approach
Conflict Management :
Meaning and nature of Conflict
Causes of Conflicts
Conflict Management
Soft Skills
12
7. Motivation :
Motivation at Work place – Meaning and Definitions
Early theories of motivations – Hierarchy of need theory – Theory X Theory Y –
Hygiene Theory
Contemporary Theories of Motivation
12
University of Pune | T.Y. B.Com. 61

Application of Motivation Theories
Job enrichment – Job rotaton – Management by Objectives ( MBO )
Employee Recognitions Programs – Employee
Involvement Programme
8. Organizational Change and Development :
Meaning and Definitions
Causes of Change
A Change Model
Resistance to Change
Strategies of Change and Development
12
Total 48



Recommended Books
1. Tosi H.L., Rizzo J.R., Carrol S.J. ‘Handbook of Organizational Behaviour’ – Infinity Books, New
Delhi.
2. Robbins Stephen – ‘Organisational Behaviour’ Prentice – Hall of India, New Delhi.
3. Ghandekar (Dr.) Anjali – ‘Organisational Behaviour’- Everest Publishing House.
4. Journal : Shri. Ram Centre for Industrial Relations and Human Ressources – ‘Indian Journal of
Industrial Relations’ New Delhi.


























University of Pune | T.Y. B.Com. 62

T.Y. B.Com.
Marketing Management Special Paper III
Subject Name -: Advertising Management.
Course Code -: 306 – H.

Objectives -:
1. To familiarize the students with the all advertising concepts and their relevance.
2. To enable the students to get a better understanding of Advertising and Brand Marketing.
3. To enable students to take up advertising as a career.

Term I
Unit
No.
Topic Lectures
1. Fundamentals of Advertising
1.1 Conceptual framework, Nature, Scope and Functions of Advertising.
1.2 Role of Advertising in Modern Business
1.3 Advertising and Marketing Mix
1.4 Advertising – Objectives – Types, Benefits and Limitations
1.5 Economic and Social Aspects of Advertising
1.6 Process of Advertising – Strategies and Factors
1.7 Ethics in Advertising
12
2. Advertising Layout and Materials
2.1 Meaning ,Importance and Components of Advertising Layout
2.2 Balance in Layout- Weight- Movement
2.3 Visualization- Techniques of Visualization
2.4 Preparation of the Copy A-I-D-A
2.5 Objectives and Essentials of a Good Copy- Types of Copy - Common
Faults in Copy Writing
12
3. Appeals and Approaches in Advertisement
3.1 Introduction- Different Appeals and their Significance
3.2 Advertising Message
3.3 Direct and Indirect Appeal
3.4 Relation Between Advertising Appeal and Buying Motive
3.5 Positive and Negative Emotional Approaches
12
4. Advertising Media
4.1 Definitions – Classifications and Characteristics of Different Media.
4.2 Comparative Study of Advertising Media
4.3 Selection of Media-Factors Affecting Selecting of Media
4.4 Media Mix-Geographical selectivity-Media Scheduling.
4.5 E – Advertising
12
Total 48

Term II
Unit
No.
Topic Lectures
5. Advertising agency
5.1 Evolution and History of Advertising Agency- Services and Functions of
an Advertising Agency
5.2 Factors Involved in Agency Selection - Organizational Structure -
Developing of Agency.
5.3 Future of Advertising Agency-Institutional Advertising
5.4 Audience Segmentation and Media.
5.5 Corporate Advertisement- Corporate Advertising in India
12
6. Brand Marketing
6.1 Meaning of Brand and Branding
6.2 Benefit of Brand to Sellers
6.3 Benefits of Brand to Customers
12
University of Pune | T.Y. B.Com. 63

6.4 Types of Brands and Its’ Significance.
6.5 Branding Decision Steps
7. Future of Advertising
7.1 Advertising in the Market place –Globalised- Indian
7.2 Industrial Advertising
7.3 Rural Advertising
7.4 Factors which Influence the Future of Advertising - Future of Advertising
in India.
7.5 Advertising in Non Business Areas.
12
8. Advertising as a Career
8.1 Selecting Advertising as a Career.
8.2 Educational Training for Modern Advertisers.
8.3 Advantage and Limitation of Advertising as a Profession.
8.4 Women in Advertising Career.
8.5 New Avenues and Dimensions of Advertising as a Career.
12
Total 48

Recommended Books
1. Advertising Management -: Concepts & Cases- Mahedra Mohan
2. Advertising Management -: Bir Sing
3. Advertising Management -: Rajiv Batra, John Mayers etc.
4. Advertising Management -: Alok Bajpayee
5. E Marketing -: Judy Strauss, Adel El. Ansary, Remond Frast.
6. Advertising and Promotion -: Belch & Belch, Tata Mcgraw Hill
7. Advertising Management -: Rajeev V. Batra.























University of Pune | T.Y. B.Com. 64

T.Y. B.Com.
Agriculture and Industrial Economics Special Paper III
Subject Name -: Agriculture and Industrial Economics.
Course Code -: 306 – I.

Objectives -:
1. To study the rural economy in India.
2. To understand the role of industries in India – in the light of Globalization.

Term I
Rural Development and Agriculture.
Unit
No.
Topic Lectures
1. Rural Economy of India.
1.1 Features of Rural Economy.
1.2 Recent trends in Agriculture economy – Horticulture & Sericulture
08
2. Irrigation and Agricultural Inputs
2.1 Types of Irrigation – Major and Minor
2.2 Improvements over the traditional methods to drip and sprinklers.
2.3 Plant analysis and soil analysis methods.
08
3. Rural Credit
3.1 Need of Types of Rural Credit.
3.2 Role of Cooperative Credit.
3.3 Role of NABARD
08
4. Programs of Rural Development
4.1 Community Development Programme.
4.2 Intensive Agricultural Area Programme.
4.3 Small Farmers Development Agency.
08
5. Co-operation in India. – Functions, growth and weaknesses of:
5.1 Dairy cooperatives,
5.2 Poultry cooperatives.
5.3 Service Cooperatives.
08
6. Agricultural Taxation in India.
6.1 Importance of Agricultural Taxation for developing economy
6.2 Present Position of Agricultural Taxation.
6.3 Burden of Agricultural Taxation in India.
6.4 Agricultural Income Tax.
08
Total 48


Term II
Industrial Developments.
Unit
No.
Topic Lectures
7. Industrial Policy -:
7.1 Importance of Industrial Policy.
7.2 Industrial Policy changes since 1956 brief review.
7.3 Impact of Industrial Policy since 1991.
08
8. Industrial Imbalance -:
8.1 Meaning of Industrial balance.
8.2 Need for Balance Regional Development of Industry.
8.3 Causes and measure of Industrial Imbalance.
08
9. Industrial and Globalization -:
9.1 Multinational Corporations. (MNC’s) in India.
9.2 Role of Multinational Corporations in India.
9.3 Impact of Multinational Corporation in India.
12
University of Pune | T.Y. B.Com. 65

10. Special Economic Zones (SEZ’s) in India -:
10.1 Problems of establishment of SEZ in India.
10.2 Role of Government in SEZ.
08
11. Infrastructure in India -:
4.1 Importance of Infrastructure in economic development
4.2 Role of Private Investment in Infrastructure Development.
4.3 Problems of Public Sector Investment in Infrastructure Development.
12
Total 48


Recommended Books
1. Misra S.K. & K.R. Pare: Indian Economy – Himalaya Publication House, Mumbai.
2. Agarwal A. N. Indian Economy Problem of Development and Planning.
3. Sundaram & Black: The International Business Environment, Prentice Hall, New Delhi.
4. Agarwal A. N. Indian Economy, Vikas Publication.
5. Khem Farooq A. Business and Society, S.Chand, Delhi.
6. Dutt R. And Sundaram K.P.M. : Indian Economy. S. Chand Delhi.
7. Misra D. K. and Puri: Indian Economy, S. Chand Delhi.
8. Hedge: Environmental Economics, MaMillan.
9. Dutt Rudder: Economic Reforms in India – A critique. – S. Chand New Delhi.
10. K.V. Srivayya and V.R.M. Das: Indian Industrial Economy, Chand & Com. New Delhi. 1977.



























University of Pune | T.Y. B.Com. 66

T.Y. B.Com.
Defense Budgeting, Finance & Management. Special Paper III
Subject Name -: Defense Budgeting and Financial Management in
India.
Course Code -: 306 – J.


Aim of the paper
One of the crying needs of the hour is to ensure that the National Security objectives are met-in a cost
effective manner. Against such backdrop, the aim can be achieved by educating the students and
disseminating the information and by giving the planners, decision makers and administrators all the
information they need in an easily understandable form. By studying this paper students will understand all
the financial aspects of budgetary and management systems in India.
Term I
Unit
No.
Topic Lectures
1. Financial Management.
a. Purpose, Planning, Control and Need.
b. Salient Features of India’s Economic System.
10
2. Economic Theories of Defence.
a. Concept of Public Good.
b. Defence and Development.
c. Basic Macro – Economic Concept.
10
3. Government Financial System.
a. Introduction – Principles, Structure Ministry of Finance, Parliament,
Controller and Auditor General.
10
4. Defence Budget Structure.
a. Preparation.
b. Allocation and Execution of Defence Budget.
08
5. Financial Administration in Defence Services.
a. Role of Financial Advisor.
b. Defence Accounts Department.
c. Structure of the Five Year Defence Plan and its Formulation, Approval and
Execution.
10
Total 48


Term II
Unit
No.
Topic Lectures
6. New Trends in India’s Defence Expenditure.
a. Understanding of the Defence Budget.
b. Analysis of India’s Defence Expenditure Since 1998.
c. Impact of Expenditure on Defence Forces.
12
7. Elements of War Potential.
a. Economic Elements.
b. Natural Resources and Raw Material.
c. Manpower and its utility.
d. Industrial Capacity.
e. Foreign Aid as a Contributory Element.
12
8. Effects of War.
a. Economic Structure.
b. Industry.
c. Post War Problem.
12
9. Challenges in Defence and Financial Management.
a. System of Financial Management in Defence.
12
University of Pune | T.Y. B.Com. 67

b. Linkages between Planning and Budget.
c. Arm Impacts vs. Indigenisation: Progress, Pitfalls and Impact on Defence
Budget.
Total 48



Recommended Books
1. Raju G.C. Thomas, “The Defence of India: A Budgetary Perspective” (MacMillan Publication, New
Delhi, 1978)
2. Subramanyam K., “India’s Security Perspective – Policy and Planning”, (Lancer Books, New Delhi,
1991).
3. Nanda Ravi, “National Security Perspective, Policy and Planning”, (Lancer Books, New Delhi,
1991).
4. Khanna D. D. and Malhotra P. N., “Defence vs. Development: A Case Study of India”, (Indus
Publication Company, New Delhi, 1993).
5. Kennedy Gavin, “Defence Economics”, (Gerald Duckworth & Co. Ltd, 1983).
6. Ghosh Amiya, “India’s Defence Budget & Expenditure Management in Wider Context”, (Lancer
Publication and Span Tech, Delhi, 1996).
7. Dutta Meena and Sharma Jai Narayan, “Defence Economics”, (Deep and Deep Publication, New
Delhi)
8. Deger S. & Sen S. “Military Expenditure in the Third World Countries: The Economic Effects”,
(Routlet & Kegan Paul, 1986).
9. Agarwal Rajesh K., “Defence Production and Development”, (Gulab Vazirani for Arnold
Heinermann Publishers, 1978).
10. Thomas Raju G. C., “Indian Security Policy”, (Princeton, New Jersey, University Press, 1988).
11. Robert Loony and David Winterford, “Economic Causes and Consequences of Defence Expenditure
in the Middle East and South Asia”, (University Press, 1995).
12. Shrinivas V. N., “Budgeting for Indian Defence: Issues of Contemporary Relevance”, (KW
Publishers Pvt., Ltd., New Delhi – 2008).
13. Annual Report, Ministry of Defence, Government of India.
14. Report of the Finance Commission, Government of India.
















University of Pune | T.Y. B.Com. 68

T.Y. B.Com.
Insurance, Transport and Tourism Special Paper III
Subject Name -: Insurance, Transport and Tourism.
Course Code -: 306 – K.

Objectives -:
1. To understand the importance of Travel and Tourism Industry.
2. To study the functions and working of various Travel Organizations.
3. To study the importance of documentation and planning for travel.
4. To understand Tour and Travel related procedural aspects, its marketing mix and current views of
global tourism related opportunities to students.

Unit
No.
Topic Lectures
1. DEVELOPMENT OF TOURISM PART I
TOURISM
Study & Planning of International Tour, Factors related to Travel and Tourism
business, planning of tour, meaning of reservations, concessions, group tours,
currency, ticketing, and hotel reservations.
12
2. Functions and Working of Travel Organization like IATA (International Air Travel
Agency), WTO (World Tourism Organization), IUTO (International Union of Travel
Organization), TAAI (Travel Agents Association of India), PATA (Pacific Air
Travel Association)
12

3. Tour Planning, study of documents like Passport, Visa, Health Clearances, Role of
Embassy, City Guides, reading of Maps, Weather conditions. Comparative Study of
Tourism in India and other countries.
12
4. Tour Planning, study of documents like Passport, Visa, Health Clearances, Role of
Embassy, City Guides, reading of Maps, Weather conditions. Comparative Study of
Tourism in India and other countries.
12
Total 48


Unit
No.
Topic Lectures
1. DEVELOPMENT OF TOURISM PART II
TOURISM –
Role of Tour & Travel Agents, Advertisements, Publicity and Marketing of Group
Tours. Knowledge of employer packages, schemes, LTC facility to employees and
Designing of Package Tours to suit employees/common man.
12
2. Study of Most Popular countries know for Tourism 1. Thailand. 2. Malaysia,
3. Mauritius. 4. Gulf & Dubai. 5. Singapore/ Hong Kong.
12
3. Reservations and Accommodations, Holiday Homes, Camps, Rest Houses, Hotels,
Hostels, Motels, Clubs, Availability of Food & Catering Services at various sites.
12
4. a. Personality Development and Behavioral Aspects:
b. Product Knowledge,
c. Customer Orientation.
d. Personal Growth.
e. Communication Skills.
f. Analytical Ability.
g. Motivation and Behavior with others.
h. Personality Development and Effective Presentation skills.
12
Total 48





University of Pune | T.Y. B.Com. 69




Recommended Books
1. Foster Douglas – Travel and Tourism Management, Macmillan, London.
2. Jha S.M. – Service marketing – Himalaya Publishing House, Mumbai.
3. Krishna K. karma, Mohinder Chand - Basics of Tourism – kanishka Publishers, New Delhi.
4. Tourism and Travel Management- Bishwanath Ghosh- Vikas Publishishing.
5. Encyclopaedia of Hospitality and tourism Management-Harshal Bhatt-crescent Publishing
Corporation.
6. Tourism Management -Wahab and Salah-Tourism International Press London.

7. Web Sites.
www.world-tourism.org
www.incredibleindia.com












































University of Pune | T.Y. B.Com. 70

T.Y. B.Com.
Computer Application Special Paper III
Subject Name -: MIS, Software Engineering & Enterprise Resource
Planning.
Course Code -: 306 – L.

Objectives -:
1. To understand and clear the concept of MIS.
2. To understand and clear the concept of Software Engineering.
3. To understand and clear the concept of Enterprise Resource Planning.
Term I
Unit
No.
Topic Lectures
1. Introduction to Management Information Systems
1.1 MIS : Concept And Definition
1.2 Role And Impact of the MIS
1.3 Organization As a System
1.4 MIS: Organization Effectiveness
1.5 Organization of A Business an E-enterprise.
4
2. Information Technology.
2.1 Introduction.
2.2 Impact of Information Technology on the Work Place.
2.3 Information System Quality and Impact.
2.4 Information and Knowledge Concept
2.5 Classification Of Information.
2.6 Methods of Data and information Collection
2.7 General Model of a Human as an Information Processor.
2.8 MIS and the Information and Knowledge
8
3. Systems Concepts, Analysis And Design.
3.1 System Concept and Definition.
3.2 Types of System.
3.3 General Model OF MIS.
3.4 Need for System Analysis
3.5 MIS And System Analysis
8
4. Introduction to Software Engineering
4.1 Definition
4.2 A generic view of software engineering
4.3 Characteristics of software
4.4 McCall’s Quality factors
8
5. Software Development Methodologies
5.1 SDLC- Classical model
5.2 Waterfall model
5.3 Spiral model
5.4 Prototyping approach
5.5 4GL approach
8
6. Requirement analysis
6.1 Definition.
6.2 Role of system analyst.
6.3 Requirement anticipation, Investigation, Specification.
6.4 Feasibility study.
6.5 Fact Finding Techniques: Interview, Record Review, Observation,
Questionnaire.
6.6 User Transaction Requirement, User Design & Organization Dependent
requirement.
6.7 System requirement specification.
12

Total 48

University of Pune | T.Y. B.Com. 71


Term II
Unit
No.
Topic Lectures
7. Analysis & Design tools
7.1 Entity Relationship Analysis
7.2 Decision tree and Decision tables
7.3 DFD (Physical & Logical)
7.4 Data dictionary: definition, its components, Advantages
7.5 Input Output Design
10
8. Deployment An Maintains of system
8.1 Configuring the system
Collection of System Statistics
Setting Subsystem Boundaries
8.2 System Testing
Testing and Debugging Definition
Testing Objectives and Principles
8.3 System Implementation
Implementation strategies: Traditional & Incremental approach
8.4 System Maintenance
Importance of maintenance
Software maintenance
Maintenance side effects
Reverse Engineering
Re-engineering
12
9. Quality Standards
9.1 Software Quality
9.2 Tuning and Optimization
9.3 ISO Standards
9.4 CMM Level 1 to 5 norms
6
10. Business Processing Re-engineering (BPR)
10.1 Introduction
10.2 Business Process
10.3 Process Model of the Oragnisation
10.4 Value Stream Model Of the Oragnisation
10.5 What dlays the Business Process?
10.6 Relevance of Information Technology
10.7 MIS And BPR.
10

11. Enterprise Management Systems
11.1 Introduction
11.2 Enterprise Resource Planning(ERP) System
11.3 ERP Model And Modules
11.4 Benefits OF the ERP
11.5 ERP Product Evolution
11.6 ERP Implementation.
11.7 Supply Chain Management (SCM)
11.8 Information Management in SCM.
11.9 Customer Relationship Management.(CRM)
11.10 EMS And MIS
10

Total 48









University of Pune | T.Y. B.Com. 72


Recommended Books
1. Software Engineering – A Practitioner’s approach 5
th
Edition – Roger S. Pressman [McGraw Hill
International Edition]
2. Management Information System. 3
rd
Edition Waman S Jawadekar{ The McGraw Hill International
Edition]
3. The Practical Guide To Structured Design – Miller Page-Jones [Prentice Hall Of India 2
nd
Edition]
4. Software Engineering Concepts – Richard Fairley [Tata McGraw Hill 1997 Edition]
5. Software Engineering – Martin Shooman
6. System Analysis And Design – Elias M. Awad [Galgotia Publication 2
nd
Edition]
7. Analysis of Information Systems – James Senn


Web Sites -:
http://www.mhhe.com/enges/compsci/pressman
www.webopidia.com
http://www.see.cs.flinders.edu/au/sewed/ti
http://www.mhhe.com/enged/commpsci/pressman>
www.webopidia.com < http://www.webopidia.com>



Laboratory work
Practical List for Paper - III
1. Creation of Table /Insert 10 Topple.
2. Alter/Modify/Update Table
3. Solve the Query
For ex- Row / Columnar Query,
Simple Query, Nested Query
Group by Query, Join, Equi - join.,……etc.
4. Creation of Trigger And Cursor.
5. Creation of Procedure And Function.
6. Creation of Independent E- Mail Account.
7. Assignments Utilize E-mail Account.
8. Assignment to utilize search Engine.
For ex- Google.com, Wekipedia.com ,……etc
9. Creation Paper work E-banking.
10. Design complete system for online system
For example.: Online Jwelary, Online bazaar …..etc



Practical List for - paper - IV
(Practical of System Paper work OF Software Engineering..)








Revised Syllabi for Three - Year Integrated B. Com. Degree course (From June 2008)
1. INTRODUCTION -: The revised syllabi for B.Com Degree Course will be introduced in the following orderi. First Year B.Com. 2008-09 ii. Second Year B.Com. 2009-2010 iii. Third Year B.Com. 2010-2011 The B.Com. Degree Course (Revised Structure) will consist of three Years. The first year annual examination will be held at the end of the first year. The Second Year annual examination will be held at the end of the second year. The Third annual examination shall be held at the end of the third year. 2. ELIGIBILITY i. No Candidates shall be admitted to enter the First Year of the B.Com. Degree Course (Revised Structure) unless he/she has passed the Higher Secondary School Certificate Examination of the Maharashtra State Board of Higher Secondary Education Board or University with English as a passing subject. ii. No candidate shall be admitted to the annual examination of the First year B.Com. (Revised Structure) unless he/she has satisfactorily kept two terms for the course at the college at the college affiliated to this University. iii. No candidate shall be admitted to the annual examination of the Second Year unless he/she has kept two terms satisfactorily for the course at the college affiliated to this University. iv. No candidate shall be admitted to the Third year of the B.Com. Degree Course (Revised Structure) unless he/she has passed in all the papers at the First Year B.Com. Examination and has passed in all the papers at the first Year B.Com. Examination and has satisfactorily kept terms for the second year and also two terms for the third year of B.Com. satisfactorily in a college affiliated to this University. 3. A.T.K.T. Rules -: As far as A.T.K.T. is concerned, a student who fails in two theory and one practical head of passing at F.Y.B.Com may be admitted to S.Y.B.Com. likewise a student who fails in the two theory and one practical head of passing at S.Y.B.Com may be admitted to T.Y.B.Com. But a student passing S.Y.B.Com but fails in any subject at F.Y.B.Com cannot be admitted to T.Y.B.Com. 4. (A) Revised Structure of B.Com. Course.
Sr.No. 1 2 3 4 5 F.Y.B.Com. w.e.f. 2008-09 Compulsory / Main Subjects Functional English Financial Accounting Business Economics (Micro) Mathematics & Statistics Or Computer Concepts & Programming Optional Group (Any one of the following) a) Office Management b) Banking & Finance c) Commercial Geography d) Defense Budgeting e) Co-Operation. f) Managerial Economics Optional Group (Any one of the following) a) Essentials of E-Commerce b) Insurance & Transport c) Marketing & Salesmanship d) Consumer Protection & Business Ethics. e) Business Environment & Entrepreneurship f) Foundation Course in Commerce (Any one of the language from the following groups) Modern Indian Languages (M.I.L.) -: Additional English / Marathi / Hindi / Gujarathi / Sindhi / Urdu / Persian. Modern European Languages (M.E.L.) -: French / German. Ancient Indian Languages (A.I.L.) -: Sanskrit. Arabic.

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Sr.No. 1 2 3 4 5 6

S.Y.B.Com. w.e.f. 2009-10 Compulsory / Main Subjects Business Communication. Corporate Accounting. Business Economics (Macro) Business Management Elements of Company Law Special Subject – Paper I (Any one of the following) a) Business Administration b) Banking & Finance. c) Business Laws & Practices. d) Co-operation & Rural Development. e) Cost & Works Accounting. f) Business Statistics. g) Business Entrepreneurship. h) Marketing Management. i) Agricultural & Industrial Economics. j) Defense Budgeting, Finance & Management. k) Insurance, Transport & Tourism. l) Computer Application.

Code No. 301 302 303 (A) 303 (B) 304 305

306

Subject Title Business Regulatory Framework (Mercantile Law) Advanced Accounting. Indian & Global Economic Development Or International Economics Auditing & Taxation. Special Subject – Paper II (Same special subject offered at S.Y. B.Com.) a) Business Administration b) Banking & Finance. c) Business Laws & Practices. d) Co-operation & Rural Development. e) Cost & Works Accounting. f) Business Statistics. g) Business Entrepreneurship. h) Marketing Management. i) Agricultural & Industrial Economics. j) Defense Budgeting, Finance & Management. k) Insurance, Transport & Tourism. l) Computer Application. Special Subject – Paper III (Same special subject offered at S.Y. B.Com.) a) Business Administration b) Banking & Finance. c) Business Laws & Practices. d) Co-operation & Rural Development. e) Cost & Works Accounting. f) Business Statistics. g) Business Entrepreneurship. h) Marketing Management. i) Agricultural & Industrial Economics. j) Defense Budgeting, Finance & Management. k) Insurance, Transport & Tourism. l) Computer Application.

Degree Course Equivalent Subjects / Courses under the Revised Syllabus Pattern 2008 F.Com.I.) -: Modern Indian Languages (M. Compulsory / Main Subjects Functional English Functional English 1 1 Financial Accounting Financial Accounting 2 2 Business Economics (Micro) Business Economics (Micro) 3 3 Mathematics & Statistics Or Computer Mathematics & Statistics Or Computer 4 4 Concepts & Programming Concepts & Programming 5 Optional Group (Any one of the following) 5 Optional Group (Any one of the following) g) Office Management a) Office Management h) Banking & Finance b) Banking & Finance i) Commercial Geography c) Commercial Geography j) Defense Budgeting d) Defense Budgeting k) Co-Operation.L.I.No.Com. B. e) Business Environment & k) Business Environment & Entrepreneurship Entrepreneurship l) Foundation Course in Commerce f) Foundation Course in Commerce 7 (Any one of the language from the 7 (Any one of the language from the following following groups) groups) Modern Indian Languages (M. Sr.Y.E. Modern European Languages (M.Com.E. 2009-10 Compulsory / Main Subjects Business Communication.) -: French / German.L. e) Cost & Works Accounting.Com.Com.No. r) Business Statistics. q) Cost & Works Accounting. p) Co-operation & Rural Development.I. B.Y.I.No. o) Business Laws & Practices. Business Economics (Macro) Business Management Elements of Company Law Special Subject – Paper I (Any one of the following) m) Business Administration n) Banking & Finance. 4 . 2004-05 Sr.) -: Additional English / Marathi / Hindi / Additional English / Marathi / Hindi / Gujarathi / Sindhi / Urdu / Persian.B. French / German. F. d) Co-operation & Rural Development.L. l) Managerial Economics f) Managerial Economics 6 Optional Group (Any one of the following) 6 Optional Group (Any one of the following) g) Essentials of E-Commerce a) Essentials of E-Commerce h) Insurance & Transport b) Insurance & Transport c) Marketing & Salesmanship i) Marketing & Salesmanship j) Consumer Protection & Business d) Consumer Protection & Business Ethics.Com. f) Business Statistics.B.) -: Sanskrit.) -: Ancient Indian Languages (A. Arabic S. Arabic. 1 2 3 4 5 6 S. 2005-06 Compulsory / Main Subjects Business Communication.L.B.B. 2008-09 F. Guajarati / Sindhi / Urdu / Persian.L. B. University of Pune | T.Y. c) Business Laws & Practices.Com.Y. 1 2 3 4 5 6 S. Corporate Accounting. Ancient Indian Languages (A. Ethics.Y. Compulsory / Main Subjects Sr.No.) -: Modern European Languages (M. Sr. e) Co-Operation. Corporate Accounting.Com.B. Business Economics (Macro) Business Management Corporate Law Special Subject – Paper I (Any one of the following) a) Business Administration b) Banking & Finance. Sanskrit.Y.Y.L.

p) Co-operation & Rural Development. p) Co-operation & Rural Development. j) Defense Budgeting. x) Computer Application. r) Business Statistics.Y. k) Insurance. Transport & Tourism. w) Insurance.) a) Business Administration b) Banking & Finance. e) Cost & Works Accounting. e) Cost & Works Accounting.Com. 2010-11 Sr. B. w) Insurance. Defense Budgeting.Business Entrepreneurship. Transport & Tourism. Finance & Management.B. k) Insurance. and T. l) Computer Application. Agricultural & Industrial Economics. i) Agricultural & Industrial Economics.) m) Business Administration n) Banking & Finance.Y. B. x) Computer Application. Transport & Tourism. Finance & Management. 6 Special Subject – Paper III (Same special subject offered at S. There will be practical and practical examinations for the special subjects at S. 5 . g) Business Entrepreneurship.Y. (B) Subjects Carrying Practicals There will be practical examination for the F.Y.Com. v) Defense Budgeting. h) Marketing Management.B.Com. Compulsory / Main Subjects Business Regulatory Framework (Mercantile 1 Law) Advanced Accounting. Finance & Management. B. i) Agricultural & Industrial Economics. o) Business Laws & Practices. for the subject Financial Accounting.Com. h) Marketing Management. Agricultural & Industrial Economics. c) Business Laws & Practices. University of Pune | T. t) Marketing Management.B. Marketing Management.No. r) Business Statistics. levels. B. l) Computer Application. Transport & Tourism. t) Marketing Management. x) Computer Application. s) Business Entrepreneurship. T.Y.B. Finance & Management.Com Auditing & Taxation.Com. w) Insurance. There will be Practical for the S. j) Defense Budgeting. Marketing Management.Com. Compulsory / Main Subjects Business Regulatory Framework (Mercantile 1 Law) Advanced Accounting. k) Insurance. Defense Budgeting. d) Co-operation & Rural Development.Y.Y. u) Agricultural & Industrial Economics.B. Finance & Management.Com.B. 6 Special Subject – Paper III (Same special subject offered at S.Y. v) Defense Budgeting. q) Cost & Works Accounting.No.Com. Finance & Management.) a) Business Administration b) Banking & Finance. s) t) u) v) Business Entrepreneurship. o) Business Laws & Practices. l) Computer Application.Y. B. Transport & Tourism. 4 5 Special Subject – Paper II (Same special subject offered at S. 2 Indian & Global Economic Development 3 Or International Economics Auditing & Taxation. 2006-07 Sr. g) Business Entrepreneurship. g) h) i) j) T. 2 Indian & Global Economic Development 3 Or International Economics Auditing & Taxation.) m) Business Administration n) Banking & Finance. u) Agricultural & Industrial Economics. d) Co-operation & Rural Development. T.Y. s) Business Entrepreneurship. f) Business Statistics.Com. c) Business Laws & Practices. 4 5 Special Subject – Paper II (Same special subject offered at S. q) Cost & Works Accounting. Transport & Tourism.Y.B.Com.Y. f) Business Statistics.Com. B.Y.Com level Compulsory subject Business Communication & for T.

The Medium of instructions for Business Communication (S. (D) 5. B. EXTERNAL CANDIDATES 1) The student who has registered his name as the external student will appear at the annual examination. 6 . 10. 7. 8. and ‘E’ Components shall be continued. degree course shall be either Marathi or English.Y. tutorials and practicals per subject in respect of B. RESTRUCTURING OF COURSES This new revised structure shall be made applicable to the colleges implementing ‘Restructured Programme’ at the undergraduate level from June.B. Course shall continue.B. VERIFICATION AND REVALUATION The candidate may apply for verification and revaluation or result through Principal of the College which will be done by the University as per ordinance framed in that behalf. UNIVERSITY TERMS The dates for the commencement and conclusion of the first and the second terms shall be as determined by the University Authorities. 2) The result of external student will be declared on the basis of Annual Examination of 80 marks for practical subjects by converting the same out of 100. The terms can be kept only by duly admitted students. 9. 3) No foreign student shall be allowed to register as an External Student. which he has offered at S.Com. University of Pune | T.Y. ‘D’.Com) shall be English only.Y. The candidate of old course will be given three chances to clear his subjects as per the old course and thereafter he will have to appear for the subjects under new course as per the equivalence given to old course.B.Com. a student may change the subject chosen by him at second year during the first term of the third year provided he keeps the additional terms of the new subject at S. MEDIUM OF INSTRUCTION.B. WORKLOAD The present norms of workload of lectures.Y. Medium of instruction for B. except languages.(C) A Student must offer the same Special Subject at T. In an exceptional cases. 2004.Com. EQUIVALENCE AND TRANSITORY PROVISION The University will conduct examination of old course for next three academic years from the date of implementation of new course.Com. The existing pattern of ‘C’. 11. The Colleges under the Restructured Programme which has revised their structure in the light of the “2008 Pattern” shall be introduced with effect from academic year 2010-11. The present relevant ordinances pertaining to grant of terms will be applicable.Com. 6.Y.Com.

University of Pune | T. SETTING OF QUESTION PAPERS 1. B. The question papers shall be framed so as to ensure that no part of the syllabus is left out of study by a student. 13. III) one question carrying 10 marks will be set on current knowledge in relating subject in the academic year. instead. 3. As far as possible short answer type questions should not exceed 15 to 20 percent. The question papers shall have combination of long and short answer type question. 2. There shall be no overall option in the question paper.Y. Course shall be as given in the following pages. there shall be internal options (such as either/ or and three short answers out of five etc. A candidate shall have the option of answering the question in any of the subjects either in Marathi or English except in languages. In case of question paper under the Special Subject (Paper No.B.12. The subject wise Revised Syllabus for F.). 7 . The question paper shall be balanced in respect of various topics outlined in the syllabus.Com. 6.Com.Y. 5. 4.

Y. Lectures 12 University of Pune | T. (Sale of Goods Act. Services. Law) Course Code -: 301 Objectives -: 1. 8 . • Definitions-Consumer. • Agreement expressly declared void. 1872) • Definition. Conditions and warranties.Com. To develop the awareness among the students regarding these laws affecting business. 07 3. • Consideration. • Legality of object and consideration. meaning. Concept and kinds of contract • Offer and Acceptance. Distinction.Sec. • Indemnity and guarantee.): • Significance of E-Transactions /E-Commerce. Topic The Consumer Protection Act. unfair trade practice.11-13 of I T Act. • Capacity of parties. 1986 • Salient features of Act. Complainant. Total 48 2. Complainant. kinds and rules for ascertaining damages) Special Contracts: • Quasi Contract. • Consumer Protection Councils. Recognition. 2. 5 Term II Unit No. • Discharge of contract. Defect & Deficiency.Com. Nature. (Indian Contract Act. dispatch of E-Records) • Digital Signatures –Meaning & functions. B. (Definition. B. 1. restrictive trade practice.T. Sale of Goods. . acknowledgement. Compulsory Paper Subject Name -: Business Regulatory Framework (M. Digital Signature certificates Sections (35-39) • Legal issues involved in E-Contracts. Formation. terms & provisions of Mercantile and Business Laws. Topic Lectures 22 Law of Contract. • Consent and free consent. To acquaint students with the basic concepts. Sale and agreement to sale. Legality.General Principles. trade and commerce. implied conditions and warranties)Transfer by non-owners E-Contracts (E-Transactions/E-Commerce. (Chapter 4. 14 4. Goods-Concept and kinds. Breach of contract and remedies (Including damages. Term I Unit No.Y.1930) Contract of sale-Concept and Essentials. 5. • Bailment and pledge.2000 relating to attribution.

.Definitions.Kapoor Business Laws -: N. 2. • Copyright : Characteristics & subject matter of copyright. In India -: Niraj Kumar Consumer Grievance Redressal under CAP -: Deepa Sharma. Procedure to file complaint & Procedure to deal with complaint & Relief’s available to consumer.Wechlekar Company Law -: Avtar Singh Business Laws -: Kuchhal M. illustrations. Definition Important relevant definitions under the Act • .Narayan.M. Rights & obligation of Patentee. characteristics. Powers and Functions.1996 in nutshell to be covered. term. Power and Duties of Arbitration.R Negotiable Instruments Act -: Khargamwala Intellectual Property Law -: P. • Liabilities of parties to negotiable instruments. Rights of design holder. Arbitration & Conciliation : • Concept of Arbitration & Conciliation. • Geographical Indications. Traditional knowledge—Meaning & scope of these IPRS. 9. Privileges of holder in due course. Crossing of cheques – It s meaning and types. 8. 4. 7. • Trademark : Characteristics. • Dishonour of N. endorsement. 10.12 to14) • Consumer Disputes Redressal Agencies. 1881: • Concept of Negotiable Instruments: Characteristics. 6.TRIPS: As an agreement to protect IPR-Objectives & categories of IPR covered by TRIPS.C.) Intellectual Property Rights : (I P R s) • WIPO: Brief summary of objectives. its term. Business Law for Management -: Bulchandani K. organs. Jurisdiction. I. Author & his Rights.(Sec. Recommended Books Business and Commercial Laws -: Sen And Mitra An Introduction to Mercantile Laws -: N. Dishonour of cheques.) Total • 16 14 6 48 1. Confidential Information & Trade Secrets. kinds. • Holder and holder in due course.Y.D. functions. 9 . 5. • Negotiation.Com. • Patent : Definition & concept. various marks. programmes & activities of WIPO. internet domain name. • Definition and conceptual understanding of following IPRs under the relevant Indian current statutes.(Provision of Arbitration & Conciliation Act. 3. (Composition. bill of exchange and cheque. Cyber Laws -: Krishna Kumar Consumer protection Act. 8. term. Negotiable Instruments Act. • Design : Importance. Conciliation proceeding. • Definition & Essentials of Arbitration Agreement. B.Rights of trademark holder. University of Pune | T. Essentials of promissory note.6. law relating to notice of dishonour. 11. Distinction between these instruments. kinds of endorsement. 7.

To familiarise with adequate knowledge of advanced accounting practices. Claim for Loss of Stock • Introduction • Procedure for calculation • Average clause • Treatment of abnormal items of goods • Under or overvaluation of stock B. • Bills for collection. AS-30. To gain reasonable knowledge of standardization in accounting. AS-17 to AS-25.Com. 1. AS-28. Total Lectures 16 2. AS-31. AS-7. • Endorsements and other obligations. • Reserve Fund. Course Code -: 302 Objectives -: 1. Term I Unit No. 2. • Non performing assets (NPA). 3. Claim for loss of Profit • Introduction • Indemnity under policy • Some important terms • Procedure for ascertaining claims Investment Accounts: • Introduction • Need • Investment in securities • Cum. • Introduction of Banking Company. • Acceptances. 10 4. • Rebate on bills discounted. Interest and ex-interest transactions of purchases and sales • Entries for interest received • Brokerage • Expenses on purchases and sales • Valuation of closing investment by FIFO method and market price method Accounting Standards Brief Review of Indian Accounting Standards : As-3. 10 3. Simple practical examples of application nature. 12 48 University of Pune | T. Topic Final Accounts of Banking Company. AS-27. To understand the procedure of finalization of accounts in specific sectors. B. AS-8. 1949 General Insurance claim accounts: A. Compulsory Paper Subject Name -: Advanced Accounting.T. AS-12.Com. AS-32. • Legal provisions. 10 .Y. AS-15. • Preparation of final accounts in vertical form as per Banking Regulation Act. B. • Provision for Bad and Doubtful debts.Y.

Debtors Turnover Ratio.Y. Topic Branch Accounts and Departmental Accounts A. 11 .Term II Unit No. Liquid Ratio. Concept of Management Accounting • Meaning • Definition • Nature and Objectives of Management Accounting • Difference between financial accounting Cost accounting and Management accounting (Theory only) B. Stock Turnover Ratio. Branch Accounts • Introduction • Types of Branches • Dependent Branches only • Debtor system • Stock and debtors system • Branch Trading and Profit and Loss Account • Goods supplied at Cost and Invoice price B.Com. Operating Ratio. B. livestock. Analysis and Interpretation of Financial Data • Meaning • Objectives and methods of financial analysis • Ratio Analysis • Objectives and nature of ratio Analysis • Problems on Ratio Analysis restricted to the following Ratios only Gross Profit Ratio. Net Profit Ratio. dairy. 10 7. • Preparation of Balance Sheet. 5. Debt to Equity Ratio Total Lectures 10 04 6. Current Ratio. 12 8. Departmental Accounts: • Introduction • Methods and techniques • Allocation of expenses • Inter departmental transfers • Provision for unrealized profits Farm Accounting • Introduction • Books of Accounts to be maintained for Farm Accounting • Preparation of Farm Revenue Accounts to ascertain the profit or loss on various sections like crop. poultry and fishery. 04 08 48 University of Pune | T. Accounts from Incomplete Records (Single Entry): • Introduction • Ascertainment of Profit or loss of sole trader • Statement of Affairs Method and conversion of single entry into double entry Concept of Management Accounting and Analysis and Interpretation of Financial Data: A.

New Delhi) Jain and Narang -: Advanced Accounts (Kalyani Publishers) D S Rawat -: Students Guide to Accounting Standards (Taxmann. New Delhi University of Pune | T. Ltd. Dr. New Delhi). Ltd. 2. Kolkatta) Dr. 3.. Recommended Books Shukla and Grewal -: Advanced Accounts (S.Com. New Delhi). B.) S K Paul : Accounting -: Volume I and II (New Central Book Agency. 9. 7.• Allocation of Marks-Area Theory -: 30 % Problem -: 70 % Total -: 100 % 1. Deepak Sehgal -: Advanced Accounting (Taxmann. New Delhi) Sanjeev Singhal -: Accounting Standards (Bharat Law House. Guidance Notes issued by ICAI. 12 . Chand & Co. 6. 5. 4.Y. Ashok Sehgal & Dr. New Delhi. Maheshwari -: Corporate accounting (Vikas Publishing House Pvt. 8. New Delhi) Dr. S N. S N Maheshwari -: Principles of Management accounting Ravi Kishor -: Advanced Management Accounting (Taxmann.

2 Comparison of the Indian economy with developed economies with respect to 1. 3. 12 University of Pune | T.1 Role of Human Resource in Economic Development 6. To acquaint students with the emerging issues in business at the international level in the light of policies of liberalization and globalization. (LPG). 2. 5.Com.2. To expose students to a new approach to the study of the Indian 2. 4. 10 5.2 Public versus private investment in infrastructure development. 3. 13 . To enable students to understand the process of integration of the Indian economy with various economies of the world.2.2 Per-Capita income 1.1 Population. Global Economic Development 7. Industrial Development in India since 1991.2 The privatization Debate – Arguments for and against.3 Rural Indebtedness – causes and measures.5 Service sector.1 Role of industrialization in economic development. Agricultural Development in India since Independence. Topic Human Development 6. 06 8.2 Constraints in Agricultural Development.Y.4 Agricultural Marketing – Problems and measures. 4.3 Agriculture.1 Meaning of Liberalization. 1. 1. Privatization and Globalization. 3.1 Objectives and need of Economic Planning in India. 08 48 Term II Unit No.4 Evaluation of Industrial Policy (1991) Infrastructure in India since 1991. Total Lectures 10 2. 10 3.2. 2. Topic Introduction 1. Course Code -: 303 (A) Objectives -: 1.2 Current Five year Plan – Objectives and strategy.3 Role of Public Sector in the Post liberalization era.Com. Foreign Capital and Foreign Trade Lectures 08 7. Term I Unit No.1 Place of Agriculture in the Indian economy. 5.1 Basic characteristics of the Indian economy as an emerging economy.3 Challenges of Liberalization. 10 4.4 Industry 1.2.T. B. 1. 1.2 Concept of Human Development Index (HDI) 6.2 Role of Large scale and Small and Medium Enterprises (SMEs). To help the students in analyzing the present phase of the Indian Economy. Compulsory (Optional) Paper Subject Name -: Indian and Global Economic Development. 7. B. 6. 5. 4.2. Privatization and Globalization. 3. 7.3 Evaluation of Economic Planning in India.Y. 2. 2.1 Importance of infrastructure in economic development. 3.3 Concept of Human Poverty Index. Economic Planning in India.

Delhi. K. 9. 7. Indian Economy – Problems of Development and Planning.4 Importance of Foreign Trade in Economic Development. Himalaya Publishing House. K. Sage Publications. Misra and V. N. 9. The Global Business Environment – Tayeb Monis H. 8. 5. Tata McGraw Hill. B. 10.9. Economic Survey – Government of India. S. N.M. World Bank.5 World Trade Organization (WTO) Total 10 12 48 Recommended Books 1.2 India’s Balance of Payments since 1991. International Business – Competing in the Global Marketplace – Charles Hill. International Business Environment – Black and Sundaram. 8.2 Forms of Foreign Capital 8. 14 .P. Delhi. Prentice Hall India.Com. Puri.1 European Union (E. World Development Report.2 South Asian Association for Regional Co-operation (SAARC). 9. Sundaram. Gite and others. Pune. N.L. 10.3 International Monetary Fund (IMF).5 Compositions and Direction of India’s Foreign Trade.4 World Bank or International bank for Reconstruction and Development (IBRD) 10. International Economics – M. 8. Human Development Report. 8. Arun Kumar Jain.Y. A. Chand &Co. G.1 Concept of Balance of Trade and balance of Payments. 10.3 Impact of Foreign Capital 8. 4.1 Need for Foreign Capital 8. Agarwal. Jagatik va Bharatiya Arthvikas – Dr. 2. New Age International Publishers.6 Current Export-Import Policy (Exim. Policy) Balance of Payments 9. 10. Delhi. Indian Economy – Ruddar Datta and K. Regional and International Economic Co-operation.) 10.Delhi.3 Convertibility of Rupee on Current Account and Capital Account. 10. T. 3. 6. Jhingan Vrinda Publications. Indian Economy – S. 11.U. University of Pune | T. Atharva Prakashan. UNDP.

To have a holistic view of international economies. 1. 1.Com.2 South American Preferential Trading Arrangement (SAPTA) Total Lectures 08 2.4 Factors determining terms of trade.3 Tools of Protection – Tariffs and non-tariff barriers.3 Exchange rate theory7.2 Concept of Trade Blocks and Economic Integration.4 Intra Industrial Trade.1 Concept of balance of trade & Balance of Payments 6. Arguments for and against. Regional and International Economic Co-operation. 12 8.2 Protection policy – Meaning Arguments for and against. 4.2 Net barter terms of trade.2 European Union – (EU) 5.3 Role of International Trade in Economic Growth Theory of International Trade 2. 08 4. 4.1 Free Trade Policy – Meaning. Topic Introduction 1. 15 .5 Gains from Trade – Statistics and Dynamics International Trade Policy 4. 1.1 South Asian Association for Regional Cooperation (SAARC) 5.2 Fixed v/s flexible exchange rate.2 Theory of comparative cost advantage 2. To highlight the trends and challenges faced by nations in a challenging global environment.3 Convertibility of Rupee on Current Account and Capital Account Foreign Exchange Rate 7. Compulsory (Optional) Paper Subject Name -: International Economics.2.2 Domestic Trade vs International Trade. 7.Y.3.1 Gross barter terms of trade 1.1 North Atlantic Free Trade Agreement (NAFTA) 5.1 Theory of absolute advantage. leontiof paradox). Term I Unit No.3 Income Terms of trade. B.T.3.1. To study the theories of International Trade. 12 3.1 Purchasing Power Parity Theory 7. 1. 5. Course Code -: 303 (B) Objectives -: 1. 3.3 Theory factor endowment (Hecksher – Ohlin Theory.3.1.3. 10 48 Term II Unit No.Com.2. 1.3. 08 University of Pune | T. To understand the tends in India’s external sector. B. Terms of Trade 1.1 Regional Cooperation 5. 2.1 Meaning of foreign exchange rate.Y. 7. 5. 1. 4. 2.2 Balance of Payment on Current Account and Capital Account 6. 10 5.3 Concept of Terms of Trade 1. 6.2 Balance of Payments Theory Foreign Exchange Market Lectures 10 7. Topic Balance of Payment 6.1 Scope of International Economics. 2.

4.2 Role of Multi National Corporations (M. 16 . 6.R. 8.Y.C.2 Trends 10. 5. T.1 Features 10. 3.1. 10.G.I.1. Rajwade: Foreign Exchange Risk Management (Academy of Business Studies) Deminick Salvatove: International Economics Francis Cherulliom: International Economics (prentice hall) L.1 Foreign Capital . Antar Rashtriay Arthshastra: Dr. 8. B.N. (Wheeler Publication). Z. H. Jhingan: Inernational Economics (Vrinda Publication). 7.3 Evaluation Total 08 10 48 1. A. V. 2.1 Structure of foreign exchange market. B. Dutt & Sundarsom: Indian Economy (S.Com. Report on Currency Finance: University of Pune | T. 10. Recommended Books Sauderston : International Economics. 10. Chand & Company) R.9. 9.3 Motives and Effects of International Labour Migration Foreign Trade Policy: 10. 8.2 Management of Foreign Exchange Inflow and Outflow 8. Gite and others (Atharva Prakashan.M. Pune). M.) 9.Bhole: Financial Institutinsl: Markets (Tata McGraw Hill).Meaning of foreign Direct Investment and Foreign Institutional Investment 9. Macharaju: International Financial Markets and India.1 India’s Foreign Trade Policy since 1991.1.3 Euro Dollar Market Factor Mobility 9.

08 3. Duties and liabilities Tax Audit Definition of Accountant-Scope of Auditor’s Role under Income Tax ActCompulsory Tax Audit. Auditing and Assurance Standards.Com.II Income Tax Unit No. To understand the basic concept and definition of Income Tax Act.Audit practice in relation to computerized systems-Computer Assisted. Verification and Valuation. 17 . Audit progremme. 8. Definition.Y. Appointment.28. 5. Capital and Revenue Income and expenditure. 08 5. Advance Tax. Compulsory Paper Subject Name -: Auditing and Taxation. Audit Techniques (Factors and Preparation of CAAT) Total Lectures 12 12 2. To provide adequate knowledge to the students about the concept and principles of Auditing.I Auditing Unit No. Removal. Tax Collection Authorities. Disqualifications. Topic Income Tax Act-1961. B. 3. Computation of Taxable Income under the different Heads of Income Lectures 08 2.General EDP Control – EDP Application Control. and Audit of computerized Systems. 48 Term II Section . Topic Introduction Principles of Auditing and Audit Process.29) Company Auditor Qualification. University of Pune | T.Proforma of Computorised Systems. Assessee. Qualified and Clean Audit Report-Audit Certificate-Difference between Audit Report and Audit Certificate. To Acquire knowledge about Computation of Income under different heads of Income of Income Tax Act. Concept and Definitions) Income. Tax Audit. Fringe benefit Tax.4. To Aware the students about how to prepare Audit Report & their Contents. Agricultural Income.5. Person.Certification for Claiming exemptions. To Acquire Knowledge about the submission of Income Tax Return.Com. Assessment year.Data transfer. 1. Checking. 1. Rights.problems encountered in an EDP environment.3.System Development. Term I Section .Y. Vouching and Audit Report Test checking-Vouching of Cash Book-Verification and Valuation of Assets and Liabilities. Audit of Computerised Systems Auditing in an EDP environment-planning an audit in a computer Environment . Exempted Income. Nature-objects-Advantages of Auditing-Types of errors and fraudsvarious Classes of Audit. 2. Residential Status of an Assessee. 4. B. Audit Note Book. To Provide knowledge of Audit programme.Selective Tax AuditTax Consultancy and Represention.T. Tax deducted at Source.1961 7. 1961 6. Working PapersInternal Contral-Internal Check-Internal Audit.(Meaning. Pervious year. To provide knowledge about Auditing and Assurance Standards. (AAS1.2. To Prepare students Competent enough to take up to employment in Tax planner. checking and vouching. Course Code -: 304 Objectives -: The Study of Various Components of this course will enable the students to 1. 08 4. Tax deducted at Source.

(Theory) Income Tax Authorities Organization structure of Income Tax Authorities/(Administrative and Judicial Originations) Central board of direct tax (Functions and powers various Income Tax Authorities) 08 04 08 04 08 04 04 Total Recommended Books Practical Auditing -: Spicer and Peglar Auditing Principles -: Jagadish Prasad A Handbook of practical Auditing -: B.Amounts not deductible. 6. Profits and Gains of Business and Professions Definitions. (Theory and Problems) b. 4.Vinod Singhania 48 1.Lakhotia Indian Income Tax Act -: H.N. 4. Deductions expressly allowed and disallowed (Theory And Problems) d. 9. 3. Capital Gains Chargeability-definitions-Cost of Improvement Short term and long term gains-deductions (Theory only) e.C. Miscellaneous Tax deducted at source-Return of Income-Advance payment of Tax.deductions . 8.N. 5. 2.(Theory only) Computation of Total Taxable Income of an Individual Gross total Income-deductions u/s-80C. a.Y.Vinod Singhania Income Tax-: Ahuja and Gupta Income Tax Act -: R. Income from House Property Basis of Chargeability Annual Value Self occupied and let out property Deductions allowed (Theory and Problem) c.3. Tondon Auditing assurance standards-: The Institute of Accountants of India Indian Income Tax -: Dr. Income form Salary – Salient features.Com.methods of payment of tax-forms of Return-Refund of Tax.Malhotra Income Tax -: Manoharem Student guide to Income Tax -: Dr. 80ccc to 80 U – Income Tax calculation(Rates applicable for respective Assessment year) Education cesses. 10. University of Pune | T. Income from other sources Chargeability . meaning of salary. Allowances and tax LiabilityPerquisites and their ValuationDeductions from salary. B. 5. 18 . 7.

4.Meaning Need and importance. 1. and H.1 Methods or sources of Recruitment of manpower.3 Types of Interviews. Total Lectures 08 2.3 Methods and Techniques 4.R.D. 3.A.Com.4 Merits and limitations of performance appraisal.2 Performance Appraisal Process. 1. 10 3. Counseling – Transaction Analysis – Motivation and Morale Quality Circles – Kaizen . 4. Recruitment and Training 2.D.4 Objectives and importance of Training and Development.Interview Techniques.2 Organization.3 Classification of Markets 1.Benefits and limitations of Market Segmentation.Job description . Term I -: Human Resource Development.1 Meaning and scope of Marketing and Market 1. 3.3 Human Resource Planning – Nature and Scope. 10 University of Pune | T.Com.4 Functions of Marketing 1.Human Resource Information and Audit System. 4. Performance Appraisal Management. B. Job analysis . Objectives of Human Resource Function.M. Types.Voluntary Retirement Schemes . Unit No.R. 2.Meaning. Role of Recruitment 2.3 Succession Planning . Topic Human Resource function 1. 1.2 Objectives of Marketing 1. 10 5. 10 4.2 Agencies.1 Concept and Importance. Bases . Scope and functions of Human Resource Department in Modern Business. B. Course Code -: 305 .R. Business Administration Special Paper II Subject Name -: Human Resource Development and Marketing.5 Types and Methods of Training Programmes. Difference between H. MARKETING ORGANISATION Lectures 08 2.Selection Process.T. 2. Employee Career and Succession planning 3. Concepts in H. 10 48 Term II -: Marketing Functions.2 Career Planning Process – Career Planning Structure. Objectives -: To acquaint the students with basic concepts & functions of HRD and nature of Marketing function of a business enterprise.5 Market Segmentation .1 Meaning. 1.1 Aims and objectives of career planning benefits.Y. 19 . Unit No.Job specification. Topic INTRODUCTION 1.Y. 2.

20 .3 New product development. 4. 5. product life cycle. factors affecting Pricing decisions. product mix. 2. international marketing Challenges and Problems. 4.4 Future of advertising – Advertising in depression and crises. B.3. 3. Selection advertising media. 10.meaning. Kotler Marketing – Gandhi Principles of Marketing – Sherlekar S. 3.2 Marketing Research.4 E-Marketing – Telemarketing. Importance.meaning. Saravanavel (Himalaya Publishing House) Modern Marketing Management. 3. S V Gankar (Himalaya Publishing House) Human Resource Management – AShwathappa Basics of Marketing. Mamaria. 4. 4.meaning. Employment opportunities in advertising field.Y. Malls. International Marketing.Types of new products.3 Different forms (types) of marketing organization 2.R S Davar (Vikas Publishing House) Human Resource Development and Management. Methods of Pricing.Cannon Marketing Management.3 Ethics in advertising. 5.4 Price – meaning. Advertising Standards Council of India. Role of advertising in modern business.P. Recommended Books Personnel and Human Resource Management – A M Sharma (Himalaya Publishing House) Personnel Management and Industrial Relations. Criticism on advertising practices. Changing Consumer behavior. Direct Marketing. 5.Biswanath Ghosh (Vikas Publishing House) Personnel Management – C. 4. methods and new techniques of sales promotion ADVERTISING 4.meaning. Branding. 8.1 Marketing Organization – Meaning.1 Global marketing – meaning. Labeling 3.Com. 5. Total 10 10 10 48 1.Ethics and appeals in advertising. 2. Internet Marketing. scope and methods of marketing research. 11. 7. & importance 2. Philips. Davar University of Pune | T.A. Types of distribution channels.1 Advertising. MODERN MARKETING TREANDS 5. 6. Packaging.S. 2. Impact of technology on distribution 3. Need.2 Advertising media – Different media of advertising.4 Essential qualities of marketing manager MARKETING MIX 3.2 Product.3 Retailing. Franchising 5. importance. scope. 9.R. importance.1 Meaning and importance 3.2 Essentials of sound marketing organization.B.6 Promotion – meaning of sales promotion. New Trends in Marketing.5 Place – Functions of distribution channels. scope.

2. Course Code -: 305 B.Com. its structure and characteristics 4. Mutual Funds c. Financial Services e. Intermediaries.2 Distinctions between bank and NBFCs 4. Financial Markets-Primary and secondary markets c.4 Institutions of Indian Money Market 2.2 Industrial Investment Bank of India Lectures 16 5.Working of BSE 3. 3.3 Working and progress of the following: a. Objectives -: 1.Y. objectives and working of OTCEI Total Lectures 16 2. Housing Finance e. Topic NON BANKING FINANCIAL INTERMEDIARIES 4. Financial instruments d.3 Segments of Indian Money Market 2.6 Over the Counter Exchange of India – Advantages. 4.2 Characteristics of Indian Capital Market 3.5 Calculation of sensex and derivatives 3.1 Industrial Finance Corporation of India 5. 1. Banking & Finance Special Paper II Subject Name -: Financial Markets and Institutions in India. To enable them to gain an insight into the functioning and role of financial institutions in the Indian Economy. Term I Unit No. Non Intermediaries.1 Nature and scope of Indian Money Market 2. Factoring d. B.1 Definitions. 16 University of Pune | T. 21 . 16 3. Lease Financing b.2 Structure and Characteristics of Indian Money Market 2. b. Topic INDIAN FINANCIAL SYSTEM Structure of the Indian Financial system Changes in the Structure of the Indian Financial System after 1991 a. Venture Capital Finance f.T. Merchant Banking DEVELOPMENT BANKS IN INDIA Working and progress of the following: 5. 16 48 Term I Unit No. B.3 National Stock Exchange . Financial Institutions-Regulatory.5 Drawbacks of Indian Money Market 2.Com. To acquaint the students with Financial Markets and its various segments.1 Structure of Indian Capital Market 3.4 Bombay Stock Exchange .Y. To give the students an understanding of the operations and developments in financial markets In India. Indicators of Financial developments Role of Financial system in economic development INDIAN MONEY MARKET 2.6 RBI and Indian Money Market INDIAN CAPITAL MARKET 3.Working of NSE 3.

V. 2. Kayandepatil Financial market and institutions in India -: Dr. B.C. Avadhani Economic Reforms and Capital Markets in India -: Anand Mittal Financial Markets and Institutions -: Dr.4 Post Office Small Saving Schemes 6.Y.2 Life Insurance Corporation of India 6. Prof. 22 . Bhole Financial Markets and institutions in India -:Dr.6.4 State Finance Corporations 5.M. G.Y. 5. 3. Khan Investment and Securities Markets in India -: V. B. 4. 5.1 Unit Trust of India 6. 7. N. 6. Mukund Mahajan Business finance and Financial Services -: Dr.R.Com.T. Pawar University of Pune | T.3 General Insurance Corporation of India 6. Sangle. Recommended Books Financial Institution and Market -: L. Dr.V.A. M. Mukund Kohok Indian Financial System -: Dr. G. 8. Sangale. Kayandepatil. Dr.3 Small Industries Development Bank of India 5.G.5 Provident Funds Total 16 48 1.5 State Industrial Development Corporations INVESTMENT INSTITUTIONS IN INDIA Working and progress of the following: 6.

T.Y. B.Com.
Business Laws and Practices Special Paper II Subject Name -: Banking Laws and Practices in India. Course Code -: 305 - C.
Objectives -: 1. To acquaint the student to develop an understanding of the legal framework of Industrial, Business and labour laws. 2. To impart the students with the knowledge of laws and how these laws effects the trade, industry and business.

Term I
Unit No. 1. Topic FEMA,1999 Object and background of the Act-Definitions-Adjudicating Authority, Authorised Person, Capital A/c transaction, Currency, Currency notes, Current A/c transaction, Foreign currency, foreign Exchange, Foreign Security, Service - Regulation and management of foreign Exchange- Dealing and holding of foreign exchange, current and capital A/c transactions, Export of goods & services, realization, Repatriation of and exemption of foreign exchange, Contravention &penalties, Adjudication & Appeals. Securities Contracts (Reulation)Act1956 Meaning and background of the Act-Definitions-Contract, Govt. Security, member, option in securities, securities, spot delivery contract, stock Exchange, Recognised Stock Exchange-powers of SEBI regarding Control over Stock Exchange-Listing of Securities and appeal against refusal, listing Agreement- obligation of listed companies-Penalties-Delisting of shares. Operation of stock exchange - T+ 2 Rolling settlement-New instruments in stock exchange speculative business in derivatives. Special Economic Zones Act, 2005. Introduction to SEZ Scheme-Meaning and object of the Act. Definitions-Approval Committee, authorized operations, Developer, Co-developer, Development Commissioner, Domestic Tariff area. Entrepreneur, Export, Free Trade & Warehousing Zone importer, infrastructure facilities, International financial services centre, offshore Banking unit, Special Economic Zone. Establishment of SEZ-Approval of SEZ Units-Bond-cum legal undertaking, Duly free importIndigenous procurement of goods and services-DTA Clearances,-Exports procedure-Income tax and other benefits- Exist of SEZ Unit SEZ AuthoritiesBoard of Approval its onstitution duties, powers and functions-Development commissioner-functions of Development commissioner Competition Act, 2002 Background of the Act-Purpose of the Act, Present legal position of the ActProhibition of Anticompetitive agreement-Prohibition of abuse of dominant Position. Combinations-meaning, definitions of various words under the term combination-Turnover, Acquisition, control, Group. Regulation over combination, Enquiry into combination- Procedure for investigation of Combination, Approval to the combination. Competition Commission of India - Compositon, Duties and Powers. Director General and Registrar – Appointment, Powers and duties. Penalties under the Act, (Sec 42(1) to Sec.48) development Council, Dissolution of Development councils, Regulation of Scheduled Industries, Registration of Existing Industrial Undertakings, Revocation of Registration, Licensing of New Industrial Undertakings. Procedure for the Grant of License or permission, Revocation and Amendment of License, Present position of Licensing and Registration - Basic Features of Present Licensing Policy, Power to cause Investigation to be made in to Scheduled Industries or Industrial undertakings, Power of the Central Govt., Management or Control of Industrial Undertakings by Central Govt., Power to take over Industrial Undertakings without Investigations, Lectures 12

2.

12

3.

12

4.

12

University of Pune | T.Y. B.Com. 23

Effects of Notified order. Total 48

Term II
Unit No. 5. Topic
The Factories Act,1948 Objects of the Act., Definitions, Approval, Licensing and Registration of factories, The Inspecting staff (Section 8 to 10) Provisions regarding worker’s health (Sec.11 to 20), Provisions regarding Safety of Workers (Sec.21 to 41) , Provisions regarding Welfare of Workers (Sec.41 to 66 ) The Minimum Wages Act, 1948 Object of the Act, Constitutional validity of the Act, Salient features of the Act, Application of the Act, Definitions and their interpretation under the Act, Fixation of Minimum Rates of wages, working hours and determination of wages and claims etc., Penalties & Punishments for various offences. The payment of wages Act, 1936 Introduction, object & Application of the Act., Definitions, Payment wages and deductions from wages. Authorities under the Act., Administration of Payment of wages Act. Employee’s State Insurance Act, 1948 Introduction, Application and scope of the Act, Definitions under the Act., Registration of factories and establishments, Establishment, Composition, working and powers & duties corporation, standing committee and Medical Benefit Council., Finance and Audit (Sec.26 to 37), Provisions regarding contributions. (Sec.38 to 45), Benefits, Adjudication of Disputes and Claims, Penalties etc. The Employees Provident funds and Miscellaneous Provisions Act, 1952 Object and scope of the Act, Applicability and Constitutional validity of the Act., Definitions, Employees’ provident fund scheme, Employees’ pension scheme and Employees’ Deposit Linked Insurance scheme Authorities - Under the Act, And their workings, penalties, offences and protection. Lectures

12

6.

08

7.

08

8.

10

9.

10

Total

48

1. 2. 3. 4. 5. 6. 7. 8. 9.

Labour and Industrial Laws Commercial and Industrial Law Business Laws Business and Corporate Laws Business Law for Management Industrial Law Industrial & Labour Laws Corporate & Business Laws Business Law

Recommended Books -: M.N.Misra-Central Publications-Allahabad -: Arunkumar Sen & others - WorldPressPvt.Ltd. Kolkata -: Kuchhal M.C. -: N.D.Kapoor -: Bulchandani K.R. -: P.L.Malir -: S.P.Jain -: Datey V.S. Taxamman. -: Avtar Singh.

University of Pune | T.Y. B.Com. 24

T.Y. B.Com.
Co-operation and Rural Development Special Paper II Subject Name -: Co-operative Management and Administration. Course Code -: 305 - D.
Objectives -: 1. To acquaint students with the co-operative management 2. To study the elements of Management 3. To study the Co-operative organization Management

Term I
Unit No. 1. Topics Introduction to Co-operative Management 1.1 Meaning, Nature and Scope of Co-operative Management 1.2 Objectives of Co-operative Management 1.3 Principles of Co-operative Management 1.4 Functions of Co-operative Management 1.5 Significance of Co-operative Management Elements of Management 2.1 Evaluation of Co-operative Management 2.2 Levels of Management 2.3 Members, Board of Directors and Executives Duties, Responsibilities and Role in Co-operative Management 2.4 Professionalisation of Management – Need and Significance 2.5 Impact of Co-operative Laws on Management of Co-operatives Human Resource Management in Co-operative 3.1 Human Relationship in Co-operatives 3.2 Co-operative Philosophy and H.R.D 3.3 Recruitment 3.4 Training and Managerial Development 3.5 Appraisal and Evolution Decision Making in Co-operative Management 4.1 Decision Making – Meaning and Importance 4.2 Decision Making Process – Steps Involved 4.3 Measures to overcome the defects in Co-operative Management 4.4 Trends in Co-operative Management in Global Scenario Co-operative Administration 5.1 Organizational structure of Co-operative Department in Maharashtra 5.2 Powers, Functions and Responsibilities 5.2.1 Registrar 5.2.2 District Deputy Registrar 5.2.3 Assistant Registrar 5.3 Problems of Co-operative administration in Maharashtra 5.4 Supervision, Inspection and Guidance of Co-operatives Total Lectures 10

2.

10

3.

10

4.

10

5.

08

48

Term II
Unit No. 6. Topics Financial Management of Co-operatives 1.1 Meaning, Nature and Importance of Financial Management 1.2 Sources of Finance to Co-operative 1.3 Distinction between Corporate Finance and Co-operative Finance 1.4 Significance of financial Management in Co-operatives Lectures 10

University of Pune | T.Y. B.Com. 25

4 Budget and Accounting of Co-operatives Financial control 3.2 Estimation of Financial Requirement 2. B. 08 9. 10 Recommended Books 1. -: Co-operative Organization and Management.K.P.4 Setup for Co-operative Audit in Maharashtra Co-operative Auditor 5.S. Dr. 26 .2 Proper utilization of Funds and Capital 3. G. K.Prof. Financial Planning 2. S.2 Duties and Responsibilities 5.Seth Publication. -: Cases in Co-operative management. Dr.Gopal -: Co-operative Farming in India. 3. 7.1 Auditor.4 Importance of Audit Report Total 48 10 8.3 Capital and Funds of Co-operatives and their raising 2.1 Meaning.A. Barhate.H.G. Definition and Nature of Co operative Audit 4.2 Objectives and Significance of Co-operative Audit 4. 5.A -: State and Co-operative Movement. 6. I. L. Dr G.Wakale -: Sahakar.Barhate .Com.K.Wakale -: Sahakar vikas.D. 4. Mumbai.Kamat.Divekar Patsansthace Vishwat Dr. G.1 Meaning and Need 3. -: New Dimensions of Co-operative Management.M.P.Sahane and Prof.7.Nirali Prakashan. Internal and Annual 4.1 Meaning and Characteristic 2.Kamat. G.H. Continuous. 2.Qualification and Powers 5.S.D. University of Pune | T.C.3 Types of Audit – Statutory. Mukund Tapkir -: Sahakar .R and Prof L.3 Investment Policy – Profitability and Security 3. Bhor J.Gujrathi and Prof.B. Seth Publication.. Mumbai. 8. 9. 10 10. Pune. Dr.4 Operating Expenditure and Cost Control Co-operative Audit 4.3 Audit Report and Rectification 5.Taimani.Y.

7.3 Cost Drivers Total 08 48 Term II Unit No.2. Term I Unit No. Classification of overheads Accounting of Overheads (Part-I) Collection. 3.1. Apportionment and Re-apportionment of overheads 14 20 4.3 Cost Sheet for transport service Total 16 14 10 48 University of Pune | T.3 Joint Products and By Products (Theory only) Service Costing: 8.1 Definitions-Stages in Activity Based Costing 4. Accounting of Overheads (Part-II) 3. Features. Reasons and Accounting treatment Activity Based Costing Technique 4.1 Meaning. Cost and Works Accounting Special Paper II Subject Name -: Overheads and Methods of Costing.Meaning.progress 6. 1. Topic Lectures 08 6. Features and Applications. work-in. 1. Cost Plus contract.2 Work Certified and Uncertified.Meaning 3. 5.3 Profit on incomplete contract Process Costing: 7.Com.2 Purpose and Benefits of Activity Based Costing 4.T.3 Overhead Rates 3. 27 . Meaning and definition of overheads. Course Code -: 305 . Methods of Costing: 5.2 Methods of Overhead Absorption 3.2 Cost Unit-Simple and composite 8. 8.Y.2 Job Costing. Objective -: To provide training about the concepts principles and application of Overheads and also understanding various methods of costing and their applications.Y.1 Introduction to Methods of Costing. Allocation. B. Level of Knowledge -: Working Knowledge.1 Meaning and features of process costing 7. Escalation clause. Topic Lectures 06 2.Meaning. Advantages and Limitations Contract Costing: 6.E. 8.Com. 5. B.1 Meaning and Features of Contract Costing 6. Overheads: 1.2 Preparation of process accounts including normal and abnormal loss/gain 7.1 Overhead Absorption.4 Under and Over Absorption of overheads.

II and III 1.. V. Paper-II Journal -: Cost Accounting Standards issued by ICWAI. Pune Ravi Kishor -: Advanced Cost Accounting and Cost Systems Taxman’s Allied Service Pvt.icwai.www. 3. 6. [Part I] Primary Distribution of Overheads.N.com . Sultan Chand and Sons. 20.Y. Cost Sheet for Transport Service.P. Sultan Chand & Sons Accounting. 13.N.J. Accounting & Control of Overhead. Mittal -: Cost Accounting. 28 . Arora -: Cost Accounting Principles and Practice Vikas Publishing House Pvt.Note -: Allocation of Marks -: 50 % for Theory. Books Journals and Websites Recommended for Cost and Works Accounting Paper I. 4.S. Subhash jagtap -: Practice in Advanced costing and Management Accounting. Repeated & Simultaneous equation methods only. New Delhi. Ltd. 5. B. Prasad -: Principles and Practice of Cost Accounting Book Syndicate Pvt. New Delhi V. R. Areas of Practical Problems Accounting & Control of Overhead. New Delhi. Website -: . Service Costing. B. N. Theory and Problems. Prof. Nare & Pagar -: Cost & Works Accounting.K. Lyengar -: Cost Accounting Principles and Practice. Prasad -: Advanced Cost Accounting Syndicae Pvt Ltd. Ltd.K. Saxena and Vashista -: Cost Accounting – Text book.aicmas. 10. S. Pointer Publisher.Com. 2. University of Pune | T. Sultan Chand and Sons. Ravi Kishor -: Students Guide to Cost Accounting Taxman’s. 9. Contract Costing Preparation of Contract Account & Contractee Account Process Costing Simple Problems on Process Costing [Where there is no work in process].. 16.L. Calcutta. Himalaya Publishing House.Bhosale -: Management Accounting. Dr. New Delhi. Taxman’s.Jagtap.P. Kolkata Journal -: Management Accountant Issued by ICWA of India. Motwani -: Practical Costing. Kalyani Publishers N.org & www. New Delhi. Lall and G. 18.. New Delhi Jain and Narang -: Cost Accounting Principles and Practice. 8. 11.K. M. Jaipur R. 7. 50% for Practical Problems. 12. Pillai and V.K. 17.N. New Delhi S. Bhagavati -: Cost Accounting. Hornefgrain and Datar -: Cost Accounting and Managerial Emphasis. Calcutta.L. 19. Sharma -: Theory and Techniques of Cost Accounting. Ltd.K. New Delhi. 15.. Calcutta. 14. Maheshwari and S. Saxena and Vashista -: Cost Audit and Management Audit. Vision Publication Prof. Nirali Prakashan. [Part II] Problems of Machine Hour Rate Only. Mahavir book Depot.N.

29 . B.Com. PAPER II At T. Title -: Overheads and Methods of Costing. 3.Y. 3) Profit on incomplete contract 4) Escalation clause and study thereof. 1. Interaction with an Expert/Cost Accountant to know the overhead absorption policies and procedure followed. 2) Certified work. Presentation by an expert of calculation of under and over absorption of overheads. and the treatment there of. selling and Distribution O/H and Writing Report there on. definition and classification of overheads and writing a report on it. No. Sr.LIST OF PRACTICALS FOR COST AND WORKS ACCOUNTIG.Y. Collecting the information regarding steps generally taken in actual practice in any industrial unit for controlling the administrative O/H.I. 6. Guest Lecture 2. Methods of Costing Activity Based Costing Industrial Visit OR Guest Lecture Collecting cost data from the discussion with Transport Operation. Library Assignment. 10. Guest Lecture University of Pune | T. Job Costing Contract Costing Presentation with illustrative examples by expert.Com. Under and over absorption of overheads. 5. Preparation of operating cost sheet of any one of the following: Goods and Transport Collection of Published information on recent developments in costing methods Study on ABC Mode and Practical Class-Room discussion. Industrial Visit Library Assignment 7. Collection of information regarding: 1) W. Process Costing 8. Service Costing 9. B. Interaction with an expert regarding features of Process costing and process losses and treatment thereof. Visit to small scale industry and collection of various forms and study thereof.P. Topic Classification of Overheads Absorption of Overheads Control of Overhead Particulars Study of Meaning. Industrial visit 4.

D (Formula only) statement of additive ‘property (without proof) 3. University of Pune | T.1 Bernoulli distribution 3. b) shortages 2.3 Marginal probability distribution of a discrete random variable 4. Inventory Control 08 5. 1.4 Definitions of sample space.m. 1. Topic Lectures Probability 12 1. 4. Bivariate discrete probability distribution 06 4. Expected value and parameters of binomial distribution 3.based on finite sample space.2 Probability distribution of a discrete random variable. variance and S.5 Definitions of probability using classical and axiomatic approach 1.3.Y.1 Meaning and necessity of inventory control .2 Joint probability distribution of a bivariate discrete random variable 4.2.1 Bivariate discrete random variable 4. independence of two events.D 3. sure event. Some standard discrete probability distributions 14 3. B. B.4 Examples and problems.1.3 Expected value. variance and S. probability mass function (p. Term I Unit No.6 Addition and multiplication laws of probability 1.3 Expected value.F.3 Problems to calculate probabilities.3. variance and S. discrete random variable 2.f) 2.3 problems to calculate probabilities. Business Statistics Special Paper II Subject Name -: Business Statistics.2 Expected value.3.1 Bernoulli trials 3. Course Code -: 305 . 5.3 Statement of binomial theorem for positive integral index (without proof) 1.7 Conditional probability P(A/B).2.T.2.8 Examples and problems Univariate Discrete probability Distribution 08 2.1. 5. 3.2 Probability mass function 3. Equally likely events.3 Poisson distribution 3.4 Independence of two discrete random variables 4.2 Relationship between npr and nCr 1. P(B/A) Where A and B are any two events defined on same sample space. 3.1 Definition of permutation and combination of distinct objects 1.Y.2.1 Probability mass function 3.2 Deterministic inventory Model: 5. variance and S. 30 .2.3.2.1 Economic order quantity for instantaneous replenishment with uniform demand and a) shortages not allowed.2 Binomial distribution 3. Complimentary events.5 Examples and problems. occurrence of at least one of the two events. event.1 Meaning of a random variable.4 Relation with Bernoulli distribution 3.D (Formulae only) statement of additive property (without proof) 3. simultaneous occurrence of the two events. expected value and parameter of Poisson distribution 3.D 2. 1. null event.1.Com.2 Expected value.Com.4 Real life situations.1 probability mass function 3.5 Real life situations.

standard error of unbiased estimator of population mean in case of SRSWR and SRSWOR. 31 .2 Standard normal variate (SNV) 7. 2. 9. 10 8.1 Meaning of census and sampling.2 H0 : M1 = M2 v/s HA : M1 ≠ M2 8.3 Sampling distribution of statistic. statistical hypothesis.4 Problems to evaluate probabilities and to find mean and variance. 7. 7.3.3.2. Re – order level and Buffer stock Probabilistic Inventory Model : Single period probabilistic model without set up costs.2 Properties of normal distribution (without proof).3 H0 : P = P0 v/s HA : P ≠ P0 8.3 Examples and problems Small sample tests 9.2 Methods of Sampling: 6.2 Lead time.2 Large sample test for testing 8.3.4.2.2 Numerical problems to estimate population mean and population total in case of stratified sampling.3 Stratified sampling 6. Advantages of sampling over census.2 m × n contingency table Lectures 12 7.2 Simple random sampling without replacement (SRSWOR) 6.5.2.2. 6.3 Additive property of two independent normal variates (without proof). two types of errors.1 Numerical problems to estimate population mean.1 x2 test of goodness of fit for proportions. 6. Name of the Experiment Applications of Binomial distribution Application of Poisson distribution Application of Bivariate discrete probability distributions Term I Unit No. level of significance. Large sample Tests 8.4 Standard error of statistic. Total 48 List of Practicals (Term I) Sr. 6. population total.2.1 Concept of hypothesis.3 Meanings of the terms: 6.Y. 08 9. Normal Distribution 7.4 Systematic sampling 6.1.2. 6.2.1 Estimator and estimate.2.Com. 10 University of Pune | T.3.1 Normal distribution with mean ‘m’ and variance and σ2.1 Simple random sampling with replacement (SRSWR) 6. critical region. Topic Sampling Methods 6. B.4 Examples and problems : 6.1 2 × 2 contingency table 9.2.1. 7. 6. null hypothesis.2 Statistic 6. alternative hypothesis.2.4 H0 : P1 = P2 v/s HA : P1 ≠ P2 8. PValue 8.1 H0 : M = M0 v/s HA : M ≠ M0 (M : Mean) 8.2 x2 test of independence of two attributes 9. 3. 6.1 Probability density function of 7.4.3 allowed 5.2. No 1.

5 Examples and problems Analysis of variance. Name of the experiment Sampling methods Applications of normal distribution Large and small sample tests Recommended Books 1. 3. Gupta Vhora S. B.C Gupta. 2.Com. 32 . 9. 2. 8.S Chandran S. 3. v/s HA : ρ ≠ 0 t – test for H0 = ρ = 0 (Test of significance of correlation coefficient. 7. Gupta Indra Amir D Aczel.Y.) 9. t-test for H0 : M = M0 v/s HA : M ≠ M0 v/s HA : M1 ≠ M2 t –test for H0 : M1 = M2 paired t test.5 Examples and problems.10. 5. Gupta J.C.2 One way classification 10.3 08 Total 48 List of Practicals (Term II) Sr.3 Two way classification. 6. 10.N. No 1.1 Meaning 10.4 F – test for H0 : σ12 = σ22 v/s HA : σ12 ≠ σ22 9. S. Jayavel Sounderpandian D.4 Basic hypothesis and preparation of ANOVA table and F test for the hypothesis. 4. 10.P. M.P Gupta. 10.P Gupta S. Elhance -: Statistical Methods -: Fundamentals of Statistics -: Statistics for Business and Economics -: Business Statistics -: Quantitative Techniques -: Business Statistics -: Complete Business statistics -: Fundamentals of Statistics University of Pune | T.

14 4. Term I Unit No. 2. 4.Com. 5. To Develop knowledge and understanding in creating and managing new venture. To Equip students with necessary tools and techniques to set up their own business venture. B. Objective -: 1. B. 3. Small and Medium Enterprise (MSME) Rajeev Gandhi Udymi Mitra Yojana ( RGUMY ) – District Industries Center ( DIC ) Prime Minister Employment Generation Programme ( PMEGP ) for urban – Seed Capital Scheme Institutional Support to New Venture : (Student are expected to study the assistance schemes of the following Institutions ) District Industries Center ( DIC ) Maharashtra Center for Entrepreneurship Development ( MCED ) National Small Industries Corporation of India ( NSIC ) Maharashtra Industrial Technical Consultancy Organisation (MITCON) Khadi Village Industries Board ( KVIB ) Maharashtra Industrial Development Corporation ( MIDC ) Micro Small and Medium Enterprise ( MSME ) Lectures 08 2. Course Code -: 305 .Com. To Help students to bring out their own business plan. 16 University of Pune | T. 12 3.G. Business Entrepreneurship Special Paper II Subject Name -: Business Entrepreneurship. 1. 14 Total 48 Term II Unit No. Topic Business Opportunities : Search and Selection Search : Divergent Thinking Mode : Meaning and objectives – Tools and Techniques : Environmental Scanning for busuness opportunity identification selection : Convergent Thinking Mode : Tools and Techniques : Market Survey – Preparation of Questionnaire – Concept of Survey – Data Collection – Analysis and interpretation – Preliminary Project Report ( PPR ) Business Plan : Meaning and importance – objectives – Selection of suitable from of organisation – Business Plan Preparation – Contents – Marketing and Technical Feasibility – Financial Viability – Precautions to be taken by an entrepreneur while preparing Business Plan.T.Y.Y. Project Appraisal – Break – even Analysis and Ratio Analysis : Debt : Service Coverage Ratio – Gross Profit : Net Profit Ratio and Return on Investment ( ROI ) Sources of Finance for Small Enterprise : Non – Institutional : Own Funds – Family and Friends Institutional : (a) Bank Loans – Co-operative Banks – Nationalised Bank Scheduled Banks (b) Angel Funding (c) Venture Funding (d) Self – Employment Schemes of Government of Maharashtra (e) Government Financial Institutions : Khadi Village Industries Board ( KVIB) – Micro. To make students aware about business crises and sickness. Topic Business Plan Implementation : Business Networking ( Physical and Online ) – concept. 33 . Importance and Usefulness Critical Path Method ( CPM ) Small Enterprise Management : ( As Distinct from corporate sector management ) Lectures 08 6.

4.Cash crises Delegation Crises . 3. Rashmi Bansal – ‘Stay Hunary Stay Foolish’ – CIIF IIM.com b.Patel V.7. 5. 2. -: “Entrepreneurial Development” Sultan Chand & Sons. Prakash Ratnaparkhi – Electronic. Maharashtra Centre for Entrepreneurship Development – ‘Project Profile’. 13. Gupta S. Jain P. – ‘Project – Preparation. 15.S. (ed. ¤êü¾Öú¸ü µÖÖê×÷Ö¸üÖ•Ö -: 'ˆªÖê÷ÖÃÖÓ¬Öß : ¿ÖÖê¬ÖÖ ´ÆüÖ•Öê ÃÖÖ¯Ö›êü»Ö' . Khanka S. Give India From Thought Leaders – Shrinivas Pandit d. 34 . Appraisal and IMplementatin’ – Tata McGraw Hill. B. 12 12 Total 48 Recommended Books 1. Bono – ‘Opportunities’.’ Edward D.C. “Entrepreneurship Development – New Venture Creation” GAlgotia Publishing Company. ‘Profile for SSI Projects. Ahmedabad. 7.Com. Prof.S. 8. 6.Chand. naukari. Functional v/s Integrated Approach Structured v/s Flexible Approach Logical v/s Creative Approach Personnel Management Operations Management Financial Management Marketing Management Start up phase Management : Difference of opinion with in promoting team Avoiding failure – Problem – Solving – Creativity and Innovation Stability Phase Management Growth phase Management Business Crises and Sickness : Business Crises : Starting crises . 12. – ‘When The Going Gets Tough’ – Tata McGraw Hill.úÖòÛ−™ü−Öê−™ü»Ö ¯ÖύúÖ¿Ö−Ö. New Delhi. The Opportunities – Health is Wealth – Cyrus Driver.) ‘Handbook for New Entrepreneurs’ – Entrepreneurship Development Institute of India.Y. Desai Vasant -: “Management of Small Scale Industries” Himalaya Publishing House. New Delhi. – ‘A Complete Guide to Successful Entrepreneurship’ Vikas Publishing House Pvt. ¯ÖãÖê ¸ü¿´Öß ²Ö−ÃÖ»Ö -: Ùêü ÆÓü÷ÖÏß Ã™êü ±æú×»Ö¿Ö (´Ö¸üÖšüß †−Öã¾ÖÖ¤ü -: ×¾Ö¤ãü»ÖÖ ™üÖêêúú¸ü University of Pune | T. The Alternate Vision – The art of Giving Venkat Krishnan.L. 10. Dr. colorie care c.Leadership Crises – Financial Crises – Prosperity Crises – Succession Crises Sickness : Meaning and Definition – Symptoms – Causes – Turnaround Strategies – Revival Schemes of Sickness – BIFR –SIDBI-MITCON Study of Biographies : From the book “Stay Hungry Foolish – Rashmi Bansal a. 14. 8. The Book of Job – Sanjeev Bikhchandani. Pandey G. -: “Entrepreneurial Development” S. 9. Taneja Satish and Gupta S.G. Ltd. Rajeev Roy – ‘Entrepreneurship’ Oxford University Press. 11. New Delhi. John Mullins – ‘The New Business Road Tests’ – Pearson.N. Chandra P. Prof. Ahmedabad.

1 Defining and Meaning of Customer Satisfaction 4.5 Classification of Retail Units Industrial Marketing 6.An Introduction & Functions 1. 12 4.6 CRM and Customer Satisfaction Total Lectures 12 2.1 Meaning and Characteristics of Retailing Significance and Functions of Retailing 5. 12 48 Term II Unit No.1 Marketing Management. 1.8 Buyer Behavior of Indian Customers 3. Relevance and Benefits 2.2 Responsibilities of Marketing Management and Manager 1.4 Meaning and Definition of Consumer Behavior 3.Meaning.3 Essentials of Effective Market Segmentation 2.1 Introduction.2 5. B.3 Organized and Unorganized Forms of Retailing 5.4 Industrial Marketing in Globalized Economy 6.2 Criteria and Approaches of Segmenting a Market 2.2 Industrial Marketing in India 6.5 Factors Influencing Consumer Behavior ( intrinsic and extrinsic) 3.Need for International Marketing Lectures 12 6.1 Introduction.7 Need for Studying Buyer Behavior 3.4 Challenges Before Marketing Manager in Globalization 1.H. To study and critically analyze the relevant concepts in Marketing 2. 35 .9 Organizational Buyer Behavior Customer Satisfaction 4. B.Industrial Marketing 6.3 Industrial Marketing Strategy 6.4 Tools of Measuring Customer Satisfaction 4. 5.5 Attracting and Retaining Customers 4. 12 University of Pune | T.5 Market Targeting and Market Positioning Consumer and Buyer Behavior 3.Y. Marketing Management Special Paper II Subject Name -: Marketing Management.1 Introduction. Topic Retail Marketing 5.2 Need and Importance of Customer Satisfaction 4.4 Patterns and Procedure of Market Segmentation 2.Com. Course Code -: 305 . 12 7.5 Future of Industrial Marketing International Marketing 7.Y. Objectives -: 1. 12 3. To familiarize to students with the current concepts and trends in Marketing Term I Unit No.3 Delivering Customer Satisfaction 4.T.6 Consumer Purchase Decision Process 3.4 Trends in Retail Formats 5.5 Methods to Manage Challenges of Change Market Segmentation 2.3 Skills and Qualities of Marketing Manager 1. Topic Marketing Management 1.Com.

By M.Y. Marketing Management -: Rajan Saxena. 7. Marketing Management -: Philip Kotler. 9. Raju Dominique Xaradel. Recommended Books Principles of Marketing -: Philip Kotler. 3.1 Meaning and Objectives of Social Marketing 8. Ramaswamy and S. 2. Principles of Maketing 12th Edition -: Philip Kotler & Gary Armstrong. 10.4 Social Criticism of Marketing 8.5 Significance of International Marketing for Developing country 7.6 Recent Trends in Global Marketing Social Marketing 8.5 Recent Trends in Social Marketing Total 12 48 1. Marketing by V.S. 7.Com.4 International Marketing Planning 7. Namankumari.2 Social Responsibility of Marketing Manager 8. Consumer Behavior -: Concepts. Leslie Lazar Kanuk. 8. Marketing Management -: Debraj Datta. Schiffman. 6. Consumer Behavior -: Lieon G. Marketing a Managerial Instruction by Gandhi.3 Organization for International Marketing 7. 5. B.3 Impact of Marketing on Society and Other Business 8. Mahua Datta. Applications and Cases.2 Difference between Domestic Marketing and International Marketing 7. 36 . 4. Handbook of Marketing Management by Biplab Bhose.S. University of Pune | T.8.

2 Progress of Agriculture since 1991.1 Sugar. wage policy.2 Tenancy of land holding.3 Government Policy measures: EGS / NRES Agriculture finance -: 4. Objectives -: 1. 10 8. 2. 7. 4.2 Types and causes of unemployment. Pharmaceuticals. 10 Total 48 Term II – Industrial Development. 1.Com.1 Role of Industry in India 6.1 Role of Agriculture in Indian Economy. 6. 1. Unit No. Lectures 10 7.I.2 Engineering.3 Social Security and Welfare Measures. 2.1 Sources of Agriculture Finance in India.4 Pattern of ownership of Indian Industries. Private and Cooperative sector.2 Problems of Agriculture Finance in India. Unit No. 6. 5.6 Role of Small Scale Industries. To analyze the importance of Industrial Development in India. Topic Industry & Economic Development 6. Agriculture & Industrial Economics Special Paper II Subject Name -: Agriculture & Industrial Economics.2 Highlights of industrial growth since 1991.3 Problems and remedial measures of agricultural processing.Y.3 Evaluation of land reforms Agriculture labour -: 3. 4. 1. B. B.Y. 08 3. 1.4 Causes of low productivity in Indian agriculture.1 Technological and institutional reforms.7 Problems and policy measures adopted to their developments. To study the agricultural development in India. 3. 6. Course Code -: 305 . 8.3 Ownership of Industry 6. Agricultural Processing -: 5.1 types of agriculture labour. 8.1 Govt.5 Measures adopted to improve the productivity. 1. 2.1 Role of agricultural processing in India. 3. 08 University of Pune | T. Major Industries in India 7. 5.Com. 37 . Industrial Labour 8.3 Measures of Agriculture Finance in India.5 Public.3 Concept and problems of productivity. 7. contract farming. 10 5.2 Scope and importance of agricultural processing. 1. 6.T.2 Industrial relations in India.3 Power generation. Term I – Agricultural Development in India. Topic Agriculture -: 1.6 Causes and its effects on sub-division and fragmentation of land holding Land Reforms -: 2. Electronics. Lectures 10 2. 6. 10 4.

M. & K. ICICI. 6. 8. And Sundaram K. K. Recommended Books Misra S. New Delhi. – S. University of Pune | T. Khem Farooq A. K. Chand Delhi. 10. LI Public Enterprises. MaMillan. Srivayya and V.Com.M. 1977. 2. 7.P.V.K. Dutt R.1 Govt. Indian Economy Problem of Development and Planning. S.2 Problems of Public enterprises. Pare: Indian Economy – Himalaya Publication House. S.Chand. Chand Delhi. UTI.R.3 IDBI.Y. Indian Economy. 10. Agarwal A. N. 9. Dutt Rudder: Economic Reforms in India – A critique. Mumbai. Delhi. 38 . S. Vikas Publication. IFCI. Chand New Delhi. Agarwal A. Misra D. B. : Indian Economy. Industrial Finance 9. 4. Chand & Com.2 Sources of Industrial Finance.1 Problems of Industrial finance 9.R. 10. Business and Society. 3. Das: Indian Industrial Economy. Policy of Public Enterprises. Prentice Hall. 5. 9. 10. Total 10 10 48 1. Hedge: Environmental Economics. 10. N. Sundaram & Black: The International Business Environment.9. and Puri: Indian Economy.3 Arguments for and against Privatization of Public enterprises. New Delhi.

Economic aspects of Defence Production. 12 3. 5. Topic Role of Private Sector in Defence Production.Y. Defence Public Sector Undertakings . Aim of the paper One of the crying needs of the hour is to ensure that the National Security objectives are met-in a cost effective manner. Logistics Management for Indian Defence. Concept of Defence v/s Development. Organisational aspects of Decision Making. Decision making in Armed Forces. Logistics Planning for Indian Defence. B. Decision making process in India. c. Function and Principles of Management. 12 7. decision makers and administrators all the information they need in an easily understandable form.Com. b. Scope. 1956-57. c. the aim can be achieved by educating the students and disseminating the information and by giving the planners. Total Lectures 12 2. 12 8. c. a.J. Defence Management. Military and Non Military Organisations. b. 12 48 Term II Unit No. 12 48 University of Pune | T. Significance and Historical Evaluation. b. Department of Defence Production in the Ministry of Defence b. B. Term I Unit No. a. Total Lectures 12 6. Scope of Logistics management. By studying this paper students will understand all the financial aspects of budgetary and defence production in India.Y. b. a. Weapons Procurement Policies in India since 1947. Principles and Types of Organisation. a. a. a. b. Defence and Development.Basic Aims and Objectives. Structure and Functions. b. Problems of prospectus of arms production in India. d. Principles of Logistics Management. Information & role of Defence Public Sector Undertakings. Course Code -: 305 . Future prospects of the debate Government Policies towards Defence Production in India. a. d.Com. Evaluation of the Debate. b. Against such backdrop.meaning and concept. 39 . Since1991 onwards. a.T. Industrial Policy Resolution of the Government 1947-48. Defense Budgeting. Political aspects of Defence Production. e. An understanding of Logistics management . Structure of Defence Production. 12 4. Nature. Topic Rationale of Defence Production in India. Status of Indigenous arms production in India. 1. Finance and Management Special Paper II Subject Name -: Defense Production and Management in India.

Khanna D. (Lancer Books. “Defence Economics”. Thomas Raju G. Development: A Case Study of India”.C. (Indus Publication Company. “Indian Security Policy”.. (KW Publishers Pvt. New Delhi. 10. 4. Robert Loony and David Winterford. Thomas. 1996). 40 . University of Pune | T. 1983). 1986). Dutta Meena and Sharma Jai Narayan. Deger S. New Delhi.. 7. “Military Expenditure in the Third World Countries: The Economic Effects”. Ministry of Defence. 1993). Policy and Planning”. B. “Defence Production and Development”. Shrinivas V.. New Delhi) 8. 1988). 1978). Kennedy Gavin. Delhi. & Sen S. “Defence Economics”. New Delhi. Ltd. 3. Ltd. New Delhi – 2008). Annual Report. (Lancer Publication and Span Tech. (University Press.Com. 13. Ghosh Amiya. Subramanyam K. (Princeton. (Routlet & Kegan Paul. 11. 12. “National Security Perspective. University Press. 1978) 2. 6. “India’s Defence Budget & Expenditure Management in Wider Context”. N.Recommended Books 1. “Budgeting for Indian Defence: Issues of Contemporary Relevance”. New Jersey. “India’s Security Perspective – Policy and Planning”.. Agarwal Rajesh K. Raju G. Government of India. “Defence vs. 14. N. 1995).. and Malhotra P. 1991). C. “Economic Causes and Consequences of Defence Expenditure in the Middle East and South Asia”.. Report of the Finance Commission. “The Defence of India: A Budgetary Perspective” (MacMillan Publication. Nanda Ravi. 9. (Lancer Books.. 5. Government of India.Y. New Delhi. (Gulab Vazirani for Arnold Heinermann Publishers. D. (Gerald Duckworth & Co. 1991). (Deep and Deep Publication.

Commentaries on Insurance Act 1938. Early Claims. Privatization of Insurance Business. Record Keeping and reviews of performance data for Insurance Agents. Post Maturity Claims.Meaning. Documents. Survival Benefits. due dates of payment. Financial Planning and Taxation. Transport and Tourism Special Paper II Subject Name -: Insurance. Installment Revival Scheme. 41 . importance of timely payment. e. Early Claims. Special Revival Scheme. Payments. Term I Unit No. Post Maturity Claims. Transport and Tourism. Forms. IRDA Regulations 2002. 12 University of Pune | T. 12 3. Methods & Rules of Payment Premium Payments. Death Claims. Procedure for Claim. Nominations and Assignment of Policies. 12 3. Death Claims. Loan cum Revival Scheme.Com. Laws and Regulations related to General Insurance business. Permanent Disability Benefit. Introduction to Legal Environment & Laws dealing with Insurance. 12 4. Insurance Regulatory and Development Act 1999. 1. a. Life Insurance Corporation Act 1956. 1. Study of various conditions in the policy. a. b. Procedure for Claim.Y. where to pay. B. d. Types of Claims. Insurance Business and Savings Plans. Study of Policy Conditions. Topic INSURANCE MANAGEMENT PART II GENERAL INSURANCE Maturity Claims. Lapse of Policy on Non Payment. a. Course Code -: 305 . B.Y. To make the Students aware of insurance business and practices. Total Lectures 12 2. b. Survival Benefits. Difference between Nomination and Assignment.Meaning. Meaning of Loans and Surrender of Policies. To acquaint students with various laws and regulations relating to life & general insurance. due dates of payment. Insurance. Mutual Funds and Shares. b. Effects of Privatization of Insurance Companies. g. Meaning of Surrender Values. General Insurance Business (Nationalization) Amendment Act. Objectives -: 1. Business Targets & Incentives. Forfeiture & Revival of Policies. importance of timely payment. 12 4. Comparative Study of Private Companies versus Government Controlled Companies.T. Documents. 2. To know the fundamentals of Life Insurance and General Insurance. Topic INSURANCE MANAGEMENT PART I LIFE INSURANCE -: Claims & Settlements: Maturity Claims. 2002. Overview of Income Tax Act. Insurance Amendment Act 2002.K. 12 48 Term II Unit No. Malhotra Committee Report. Lectures 12 2. c. 3. d. Insurance Act 1938. Financial Planning and Taxation.Com. Accidental benefits and disability benefits. Types of Claims. c. f. Forms.

Recommended Books Theory and practices of Insurance -: M. d. B. University of Pune | T. Biswas Roy. e. 42 .K. h. Venketeswara Roy – Discovery Publishing House Pvt. Mumbai.. Unit Trust and Unit Based Policies. c. g. P. Periasamy – Himalaya Publishing House. Principles and Practices of Insurance -: Dr.Com. New Delhi. b.c. Ltd. Total 48 a. f. Bh. Arif Khan Manual for Agents -: LIC of India Liability Insurance -: Insurance Institute of India Life Assurance Administration -: Insurance Institute of India Marine Insurance -: Templeman Marketing of Life Insurance Business -: P.Y.

:( Insert record . 6 3. Set of Attributes. 3. Internet and E-commerce. 4.DCL) .5 Database system: Objective and Component of database.DDL.3 Traditional file environment and problems with file approach 1.DML. Structure. 2.Com. 20 University of Pune | T.Net as a front end used for the designing. 3. 1.3 Database Design 2. Merits & Demerits.4 Concept Of database -Definition of database and Benefits of database.T.. Update record .5 Data retrieval using Select Statement Lectures 6 2. 2.3 Relational database management system-Features. 1. 43 . B. 1.10 Component of RDBMS.6 Database Design using normalization. Relationship. To know the data retrieval. 4..Y. 1. 2. 2.1 Data Storage. Objectives -: 1. To clear the concept of back end as a powerful software tool used worldwide. 1. Instance.2 Data Hierarchy -Bit.I Unit No.7 Advantage of RDBMS 1. 1. Term .9 Different RDBMS products in market. 8 4. Functions.2 Determine the requirements. Byte . and constrains.4 Functions in SQL.Record . insertion and removal of unwanted data using database management system.1 Database to database Management System. III NF. Numerical functions.…. To understand the concept of Database and Relational database. 4. 2. 3. Misc. Topic Files Database and Database System.4 E-R Modeling: Entity.Date & Time.1 Study of Problem 2.5 Normalization: Concept of I. File and database. II. procedural and non procedural language. retrieval definition. and manipulation.etc Introduction to Database and Relational database management system 3. 1. 6 To know the domain knowledge of e-commerce. Internet & E-commerce. 1.2 Data Storage: Table creation.2 Data base management System-Concept. (SQL) 4. 4. SQL Command Category. Developing Database Design 2. Student Records .Y. B. 7 To clear the concept of networking. Features . which helps in accessing backend? 5 To understand the concept of Network.Delete Record ) 4.3 Data manipulation Statement. Networking. Character.6 Concepts of RDBMS. Specification. Introduction to Structure Query Language.1 Basics of Data Arrangement and Access.8 Security and privacy control of RDBMS 1. Computer Application Special Paper II Subject Name -: Relational Database Management System.Filed . SQL Product (Feature.7 Case study: Personal Information Management System.Table structure viewing and alerting. To clear the concept of Visual Basic .Com. Course Code -: 305 – L. 8 To clear the concept Internet and Handle the Internet and e-commerce application.

3 Introduction to SET. 1. Internet evolution 2. 2. Internet Services 2. 3. 1.4 Introduction To Various Search engine and Searching the Web. Electronic Data Interchange.Com.5.1 Concept 5. 4. 3.. 1. 44 .1 Introduction. non Equi-join) Nested Query. Introduction to Procedural language Structure Query Language.. 4. 5.8 Security. Privacy 2.3 Variables. Topic Introduction to Networks and data communication.4 Financial EDI.8 Aggregate Functions (using group by and Having clause). (Electronic Fund Transfer) 5. (Secure Electronic Transaction) 5.1 Computer Network and data communication.5 Stages of SET. Recommended Books 1. (PL/ SQL) 5. Lectures 4 2.3 Basic concept of networks.6 Loop ( while & For) Total 8 48 Note: Students are expected to design real life database using normalization e.4 Introduction to procedural language and block of program: Procedures.2 Features 5. 4.4 Business requirement addressed by Set. 4.X.3 EDI Component. Intranetworking. 6 University of Pune | T. 2.1 Introduction to EPS.5 Conditional Statement: If …else…if 5. 3. 4 5.2 EDI Architecture.2 Evolution of E-commerce. Row wise Query. Internet and Internet application 2. 5.. 4.. Understanding SQL– Martin Gruber 2.2 Introduction to EFS.5 How to Down load files. 5. Data type . The SQL Programming Reference.7 Join Query ( Equi-join .5 Overview of the technology Involved in EDI(ISDN. – Wanyne S. 4. 2.1 Introduction to E-Commerce. Freeze Term .9 Ethical Issues & Cyber Law. 4 4.3 Role of E-Commerce.1 Introduction to EDI.2 How the Internet works.4 Network Structure – LAN. 3.3 Connecting. 4. columnar Query. B.II Unit No. 2. Network Components 1.2 Goal of Network.g College Admission/Hospital Management System/Inventory Control System/ Account information system etc. World Wide Web. MAN. 6 3.400) Electronic Payment System 5.4 E-commerce Framework. E-commerce Categories. 2. 4. 1.commerce Concepts. Use of Network..Y.WAN. Introduction to E.6 Netscape navigator. function and trigger 5.7 E-mail and How to open and Use of E-mail Account.6 Simple Query.

Designing The web pages. Graphics Text Links 9. 8. Graphics in webpage design 7. e.4 Uploading The web site. 9.1 Introduction to HTML.Graw will Frontiers OF Elecrtonic Commerce – Ravi Kalakota –Awl University of Pune | T. 3. Button. (Web space.) Total 5.4 Web development process model. 9.Page margin . Hosting The web site. On-line Shoppe. Sound Effect. Prepare documentation of e-commerce application.4 Formatting text.1 What is web design? 6.6 5.Tags 8.Page type .3 Building web sites. Adding Images 8. 6.6 Sending e-mails (mail rol command) 8. 9.7 4 8 8 4 48 Note: Students are expected to Make a own E-mail account and utilize it.Entrance page 7. Introduction To Web page Design 6. B. 8. Types of Payment System. and Smart Card Credit Card based). Icon. 7.2 Text links. 2.4 Color Effect.g On-line Banking.3 Animation Effect. 6. Token Based (Digital Cash.2 Creating and loading HTML page . Icon. 45 .5 Creating hyper Links .Stand Alone Tags 8.2 Web design Pyramid.6..3 Structure3 of on HTML Document .Com. Online order maintain.7 Sample web pages Linking text.1 Page size . How it works. Image map.Tables 8. – Christian cromelach BDP. Other links.3 Button. E-Commerce – David Whitely MC. Recommended Books Data communication Network – Tann Bomm The Internet.Y. Introduction to HTML 8. 1. Domain Name.2 Exit page. 4. 7. 7.1 The basic web linking model. Electronic Check. Graphics 9.

Nature and Importance of Finance Function. Public Deposits. Objective -: To acquaint the students with the basic concepts in finance and production functions of a business enterprise. Functions of Production Management. Causes and effects.Meaning Concept. Necessity. Debentures. 1. 1. constituents. Need. Underwrites etc. Need and Importance of Finance. factors and techniques of production control Plant Location Introduction. Nature. advantages of good layout. Production control Definition and meaning. Capital market in India. Importance. B. Route Sheets. importance. Operational. Capital Issues. owned and borrowed capital. levels of planning. 10 5. Scheduling. Advantages. importance. Definition. B. Loans from Bank and Financial Institutions. Responsibilities of Production manager Production Planning and Control Objectives. Operations and Inventory Functions) Unit No. Management of Capital -: (i) Types of capital. objectives. Fair Capitalization Capital Structure.Objectives of Financial Management.Financial need of a modern business organization Financial Planning -: Meaning. Functions. Lectures 8 2.Y. Trade creditors. Importance. Location analysis Plant Layout Meaning. Cardinal Principles of capital structure. Installment credit etc. Factors governing fixed and working capital requirement (ii) Sources of capital (Fixed and working). Trading on equity. 10 University of Pune | T.Concepts and effects. Limitations. Functions of Finance Manager. Methods of estimating financial requirements Capitalization and Capital Structure -: Capitalization – Concept. Topic Production management Functions -: Meaning. its growth and development. objectives. Ploughing back of profits. definition. 3. Procedure for Production planning Routing & Scheduling Meaning. Factors influencing the pattern of capital structure. scheduling devices. 10 10 4. Meaning.Com. Importance. Production and Operations Functions. Course Code -: 305 – A.Com. Role in the Economy.T. Short and Long term Capital. Topic Finance -: Money and Finance. factors relevant for Lectures 14 2. 46 .Y. Stock Exchanges. Term I Unit No. over and under capitalization. Services of Merchant Bankers. Master and sequential scheduling. Marketing of securities. 10 48 Total Term II (Production. Capital Market -: Nature of capital market. Business Administration Special Paper III Subject Name -: Finance. Scope.Shares. Factors governing capitalization. Manufacturing systems. Steps in Financial Planning. factors responsible for plant location.Fixed capital and working capital.

B. Advantages and disadvantages. 7. Recommended Books Fundamentals of Business Finance. Bridge Crane.Dr. 4.B.S C Kuchhal Industrial Finance.Dr. techniques of inventory management. M R P. 6. 47 .Dr. Line. 8. principles of material handling. Process and Product layout. Platform Truck. Techniques of Plant layout. Norms.Dr. functions of material handling. Crawler Crane etc Supply Chain Management Theory. choice of layout. Goel (Pragati Prakashan Meerut) Operations Management.Com.M C Kuchhal Corporate Finance. Chain Hoist.Y.3. 4. Inventory management Introduction to inventory management. etc Material Handling Meaning.S. Roller and Belt Conveyor. methods. P V Kulkarni Financial Management. Common material handling devices e g Fork Lift Truck. Operations Management . M. Shrivastav Corporate Finance. 3. R. Greg Frazaier (Sengage Learning) Production Management . Principles. EOQ. 2. Factors affecting supply chain 08 08 08 48 Total 1. Use of Computers in Inventory Management. J I T. Prasanna Chandra Production. Straddle Carrier.Norman Gaither.Chunawalla University of Pune | T. 5. Implication. 5.

4. To understand the legal aspects of Banking transactions and its implications as Banker and Customer.Y.Com. 1949. NEGOTIABLE INSTRUMENTS ACT.T.Com. Bills of Exchange and Cheque – Definition and Features Parties to Negotiable Instruments Negotiation Presentment Notice of Dishonour Noting and Protesting PAYING BANKER & COLLECTING BANKER Precautions in Payment of Customers’ Cheques Paying Banker’s Duties and Rights Statutory Protection to Paying Banker Payment of forged Cheque Return of cheques.Cash Reserve for Non Schedule Banks Liquid Assets – Licensing . To make the Students aware of the Banking Law and Practice in India Term I Unit No. 29 & 30 Powers of the Reserve Bank of India – Sec.Y. Characteristics and Presumptions of Negotiable Instruments Negotiable Instruments. Course Code -: 306 – B. 1.Management Profit and Loss Account and Balance Sheet – Sec. Promissory Note. with reference to the following: Definition – Capital . 48 . B. 16 3. 44A Compulsory Amalgamation – Sec. Topic RELATIONSHIP BETWEEN BANKER AND CUSTOMER Definition of Banker and Customer Relationship as Debtor and Creditor Banker as Trustee .Branch Licensing . 45 Liquidation – Sec.Reserve Fund . Banking and Finance Special Paper III Subject Name -: Banking Law and Practice in India. 1881 Definition. 35 & 36 Voluntary Amalgamation – Sec. when the banker must refuse payment of cheques Precautions in collecting Customer’s Cheques Collecting Banker’s Duties and Rights Statutory Protection to Collecting Banker Total Lectures 16 2. Objectives -: 1. Topic LAWS RELATING TO BANKING IN INDIA Provisions of The Banking Regulation Act. B. 3.Banker as Agent Banker’s Obligation of Secrecy of Accounts Banker’s Lien Right of Set Off Disclosure permitted by the Banker’s Practices and Usage Bankers Obligation to honour Cheques Garnishee Order Termination of Relationship Lectures 16 University of Pune | T. To acquaint the students with Banking Law ands Practice in relation to the Banking system in India 2. 16 48 Term II Unit No. 10. 45R Banking Regulation Act as applicable to Co-operative Banks.

B. Pawar University of Pune | T.5. 2. 3. Legal Measures: Debt Recovery Tribunal – Lok Adalat – Corporate Debt Recovery System – Recovery under Securitisation and Reconstruction of financial Assets and enforcement of Security Interest Act. 49 .M. Sangle. Gordon. Fixed Deposit Receipt d. Varshney Banking Theory and Law Practice -: E.Y.T. Life Insurance Policy g.Economic. Agricultural Produce 16 6. Pledge .N. 5. Technical. Tannan Banking Law and Practice in India -: Maheshwari Law and Practice of Banking -: Prof. SECURITIES FOR ADVANCES Principles of Secured Advances Precautions to be taken by the banker while advancing against: a. Managerial.V. K. Kayandepatil. 4. Dr. Sangale. Lall and Nigam Financial Markets and Institutions -: Dr. Supply Bills f. G. Modes of creating charge: Lien . B.Com. 9. Hypothecation .S. 8.R.C. Dr. Mortgages and types of Mortgages PROJECT APPRAISAL & RECOVERY MEASURES 16 Step in Project Appraisal .L. Non Legal Measures: Follow up action – One time settlement – Recovery Camps – Recovering through Self Help Groups.C. G. Real Estate c. Bullion e. Natarajan Banking Law and Practice in India -: M. Shares h. 6. Operational and Financial Aspects. Mugli Banking Theory and Practice -: K. a. b. Gill Banking Law and Practice -: P. Documents of title to Goods b. N. Shekar Law and Practice of Banking -: B. Recommended Books Practice of Law and Banking -: G. 7. Prof. 2003 48 Total 1.

Maintenance of Personal Ledger Lectures 08 2. To make familiar the students with the basic concepts.Y. Objectives -: 1. 50 .-Registration of Factory/WarehouseExemption from registration.R.Y. 03 University of Pune | T. Topic Principles of Taxation : • Sources of Government Revenue-Meaning of Tax-Objectives of Taxes. 05 3. Payment of Excise Duty .Com. To develop the professional skill among the students regarding indirect tax laws.Goods. Returns and Payment of Excise Duty : Invoice for removal of final products-Requirements of Invoice-Cancellation of Invoices. Proportional. • Canons/Principles of Taxation-Characteristics of a Good Tax System.Invoice for Captive Consumption.Com. Direct vs. 12 4. To Acquaint the students with the knowledge of valuation & Computation of Excise duty & M. • Valuation Rules to determine Assessable Value Value nearest to time of removal if goods not sold. Course Code -: 306 – C. • Classification of Goods.VAT 3. Single and Multiple Tax System • Role of Direct and Indirect Taxes in the development of a country.P. Provisions & rules of Indirect taxes. Central Excise Law : • Basics of Central Excise and Registration : • Concept Excise Duty-Basic Conditions-Persons liable to pay Excise Duty-Types of Excise Duties • Important Definitions :. Merits and Demerits. B. Manufacture and production – Manufacturer. Sale at Depot/Consignment Agent. 1. such as Central Excise.VAT Term I Unit No. Compounded Levy Scheme Duty as % based on Assessable Value fixed under section 4 (advalorem duty) • Meaning of Assessable Value • Basis of Assessable Value • Transaction Value as Assessable Value Meaning of Transaction Value Inclusions/Exclusions in Transaction Value. • Classification of Taxes : Direct and Indirect Taxes : Meaning. Valuation when sale is through related person. 2. Sale to a related person. Valuation in case of Captive Consumption. Excisable Goods.T. B. Valuation when price is not the sole consideration. Regressive and Digressive Taxes. Clearance of goods from factoryDaily Stock Account. Goods sold at different places. Indirect Taxes Ad-Valorem and Specific Duties Progressive. • Valuation under Central Excise : Specific Duty Duty as % of Tariff Value Fixed under section 3 (2) Duty based on M. Business Law and Practices Special Paper III Subject Name -: Business Law and Practices. Service tax Customs & M.

02 04 5.5. – Vat at State Level as ‘Sales Tax. Dealer. Customs Station. Levy of Tax : Charging SectionLectures 06 2. Baggage. Agriculturist.Provisions in respect of onfiscation. 51 . Commerce.Registration under Service Tax Law. Adjudication Authority. ‘Input Service’ and ‘Capital Goods’. Conveyance. Exporter. Returns under Service Tax Law. Prohibited Goods. Types of Custom Duties and Valuation for Customs Duty : Different types of Custom Duties.Post parcels-Regulations for import/export by post. Import/Export Procedure and Documents : Imports of Goods.Concessions to Tourists – Practical examples on baggage.Definitions on ‘Input Goods’. 6. Manufacture. Goods. 10 3. Person. – Service Tax (Determination of Value) Rules. Definitions : Agriculture. Account -Periodic Returns under Central Excise. Shipping Bill.Canalised Import – Import procedure. Business. – Merits/Advantages of VAT-Demerits-Disadvantages of VAT. 7. 8. Penalties and Confiscation : Civil and Criminal Liabilities – Principles in imposition of penalty.Export procedure. Capital Assets.Confiscation of Conveyance/ Packages/Sale Proceeds.Import and Export through Courier. 02 6. Service Tax : Basics of Service Tax and Registration : Introduction : Concept of ‘Service Tax’ and its need :. Warehouse. Dutiable Goods. Job Work-Valuation of Job Work.-Provisions in respect of concessions to SSI.Constitutional Authority-Extent and Scope of Service Tax Law-Silent Features of Levy/Charge of Service Tax-Administrative Machinery. Trade.General Exemptions from Service Tax.Y.’ Distinction between Sales Tax and VAT. Important Definitions : Territorial Waters and Customs Waters Indian Custioms Waters. Smuggling. Imported Goods. Importer. Import Manifest. Import.Genesis of Service Tax in India. Courier and Post : Meaning of baggage – Rate of Customs Duty on baggage. 10 University of Pune | T. Resale.Free Import – Restricted Import . 1. Foreign Going Vessel of Aircraft. Goods. Penalties. Turnover of sale. Simple problems on Valuation and determination of ‘Service Tax’ Payment of Service Tax and Returns : Invoice by Service Provider-Advance payment from Customers. The Maharashtra Value Added Tax : Basics of M. Sale Price. Manufacture. CENVAT / Captive Consumption/job Work and Excise Concession to SSI : Meaning and General highlights of the CENVAT Scheme. Export Manifest. Export Goods.Exemption/ Restriction on baggage.VAT and Registration : Introduction : Concept of VAT-Historical Background of VAT-Evolution of VAT in India. Total 04 05 08 03 48 Term II Unit No. B. Captive Consumption-Valuation in case of Captive Consumption. Sale. Export. Entry.Inclusions/Exclusions in Customs Value. 4. 2006. Taxable Services and Valuation of Taxable Services : Classification of Taxable Services.Payment of Service Tax. Purchase Price. Warehoused Goods. Baggage. Topic Customs Law : Basics of Customs Duty : Meaning of Customs Duty-Brief History-Objectives-Nature and Importance of Customs Duty. Confiscation of Goods. Persons Liable to Pay Service Tax.Com. Stores. Costal Goods. Vehicle. Value for purpose of Customs Act-New section 14 for valuation-Provisions relating to customs valuation-Rate of Exchange for Customs Valuation. Person-in-charge. Warehouse. . Place of Business.

Agra. Mehrotra and Prof.) Indirect Taxes -: Dr.S. 1. The provisions of the Finance Act. Restaurants and Dealers in Second Hand Motor Vehicles. • Simple Problems on valuation & determination of service tax. Bhatia Indirect Taxes -: V. Agarwal (Sahitya Bhavan Publications. For Example.7. Mumbai. 2010 the provisions of the Finance Act. immediately preceding to the date of examinations shall be considered for the teaching as well as for the examinations.B.) Indirect Taxes -: Dr. Registration and TIN. Recommended Books Public Finance in Theory and Practice -: R.C.) University of Pune | T.S. 2. 6. B. 2. Datey (Taxman Publications (P)Ltd. 08 06 48 Total Notes -: 1. Musgrave and P. – VAT Audit.C. Agra. 5.-Invoice. Indirect Taxes -: V. Set-Off and Computation of VAT Liability : Introduction – Provisions in respect of availment of set-off-Simple problems on Granting of Set-Off and Computation of VAT Liability. for the examinations to be held in March/April. H. February. • Simple Problems on granting of set off and computation of VAT liability. 2009 shall be made applicable. 4. Returns and Payment of Tax : Provisions relating to filing of returns and payment of tax-Composition Scheme for Retailers.A. 7.Com.H.Subramanian (Snow white Publications (P)Ltd. The marks should be allocated as to 60% to theory questions and 40% on practical problem/s.Agarwal (Sahitya Bhavan Publications. Exempted Goods – Rates of Tax. 3.L. Datey (Taxman Publications (P) Ltd.Y. Musgrave Public Finance -: H. – Practical Problems area • Simple Problems on valuation & Computation of duty liability under central excise Act and Customs Duty Act.L.) Maharashtra VAT -: P. Mehrotra and Prof. 8. 52 .

3 Objectives 3.2 State Co-operative Consumer Federation.2.6 Problems of consumer co-operatives Pricing 4.5.2 Significance 4.2 Steps involved in marketing research 5.1 Meaning and definition 1.5.4 Need and practice of marketing research in co-operatives Total Lectures 10 2.6 Scope of marketing 1.6.2 Problems related to MSP Marketing Research 5. 3.5 Evolution of marketing 1.5.2. 53 .7 Classification of markets . 3. To develop the capability of students for knowing different types Marketing.5.6 Agricultural Cost and Price Commission (ACPC) 4. Regional.1 Meaning 4. Co-operative and Rural Development Special Paper III. 10 5.3 Processing Co-operatives. 3.Com. To aware the role of National Agricultural Co-operative Marketing Federation (NAFED) Term I Unit No.4 Pricing Methods 4. 10 3.6.Com.1 Basic concepts and features.2 Poultry Co-operatives 2.3 Wholesale Co-operative Store 3. B.1 Meaning and definition 3.5. To acquaint students with the co-operative marketing 2. (Sugar and Cotton) Consumer Co-operatives 3.Local.2 Need and Importance 3.T.4.3 Globalization and marketing research 5. 1. Evolution and development.Y.4 Super markets 3.2.4 Importance 1.3 Objectives of Pricing 4. Objectives -: 1. 3. Subject Name -: Co-operative Marketing Management. 8 48 University of Pune | T.5 Structure. Topic Introduction to Marketing 1. 2.3 Objectives 1.5 Primary Co-operative Consumer Stores 3. B.5 Competitive and Co-operative Pricing 4.1 Mechanism of estimating of Minimum Support Price (MSP) by ACPC 4.1 Dairy Co-operatives 2. National and Global markets Co-operative Marketing 2. 10 4.2 Elements 1.Y.1 Concept and Scope 5. 3.5.2 Different types of cooperative marketing 2. Course Code -: 306 – D.1 National Co-operative Consumer Federation.

6.A--State and Co-operative Movement. 54 .New Dimensions of Co-operative Management. B.Taimani.Co-operative Organization and Management.Reddy.S.Y.Taimani.Kamat. 8 10.Poverty in India. V.R. Dr.1 Objectives 7. National Agricultural Co-operative Marketing Federation (NAFED) of India limited.G.4. Agricultural Produce Market (Regulation) Act.4. 6.4 Marketing strategy followed by 6. 10 9. Dr G.Rural Development and Administration in India.1 Meaning and definition 6.Rural Development in India S.3 Progress and Problems.Com. Dr.. G. Mumbai. 6.3 Main provisions.Barhate.1 Agricultural Cooperative Processing.Co-operative Organization and Management. Dr..2 Co-operative produce Marketing. 10.1 Organizational Setup 8.3 Functions 7.1 Objectives 10.D. 6. 7.M..J.4 Main Provisions. K.2 Function 8.H.Divekar. Pune Dr G.S.2 Objectives 9. 10 48 Recommended Books Dr.3 Co-operative Service Marketing.C. Mukund Tapkir-: Sahakar . Patsansthace Vishwat University of Pune | T. 10.K.Kamat. Mumbai.Wakale--Sahakar .Co-operative Farming in India. Dr. 8 8.Dandekar and Rath.Term-II Unit No. L.Wakale---Sahakar vikas .2 Importance of marketing strategy in co-operatives 6.4. K.P.4 Impact on Agricultural Marketing Total Lectures 12 7. The Agricultural Produce Marketing (Development & Regulation) Act.1 Background for Enactment 9.Nirali Prakashan.A.P.K. 2003 (Model Act) 10.B.Sahane and Prof. Vasant Desai—Fundamentals of Rural Development. G.Cases in Co-operative management.5 Strategy for Exporting Agricultural Produce. L.D.3 Factors influencing marketing strategy of co-operatives 6.2 Organizational Setup 7. Prof.4 Performance and evaluation of NAFED. Seth Publication.R.K.H.Bhor and.Seth Publication . Prof. Topic Marketing Strategy for Co-operatives 6. I..Gopal. Agricultural Produce Market Committee 8.Gujrathi and Prof.3 Feature of the Act 9. 1963 9.2 Basic features.Barhate.P.Dubhashi.

Objectives -: 1. Uniform costing Meaning and objectives of Uniform costing Areas Advantages and Limitations Requisites of Uniform Costing. Topic Lectures 20 Marginal Costing: Meaning and concepts. 6 University of Pune | T. 3. Essentials. 6. To impart training regarding techniques of cost control. B. To develop the skills in cost control and in cost audit. 5. Level of Knowledge -: Working Knowledge. 2. 1. 5. Inter-firm comparison Inter-firm comparison-Meaning. Total 5 48 Term I Unit No.3 Estimated vs. Uniform Cost Manual 18 5 4.6 Types of Budgets.Y.4 Essentials of Budgetary control 2. To create awareness among the students regarding cost control and cost reduction. procedures and legal Provisions of cost audit.6 Variance Analysis 5. Cost and Works Accounting Special Paper III Subject Name -: Costing Techniques and Cost Audit. setting up of Material & Labour standards 5.Com.Y. 55 . Term I Unit No. 5.2 Types of standards. 2. Acceptance of export order & key factors. Course Code -: 306 – E. Target Costing 6.2 Calculation of Material & Labour variances.3 Procedure of Budgetary control 2. Historical Cost v/s Standard Cost.1 Definition and Meaning of Budget & Budgetary control. Standard Cost.1 Meaning and Features of Target Costing. 6. Profitvolume Ratio. To provide training as regards concepts. 4. 3. Budgetary Control: 2.6.5 Advantages and Limitations of standard costing 5. Contribution. Break-Even Point & Margin of Safety. Cost-Profit-Volume Analysis.1 Definition and meaning of standard cost & standard costing 5. Types and Causes of Material & Labour variances.Assumptions and limitations of cost volume analysis Application of Marginal Costing Technique:.6.Fixed cost. Topic Lectures 20 Standard Costing: 5.4 Difference between Standard Costing & Budgetary Control. Variable costs.Marginal cost decisions-Make or buy decision. Advantages and Limitations of Inter-Firm Comparison. B. 5.5 Advantages and Limitations of Budgetary control 2. 2.Com.2 Advantages & Limitations of Target Costing.T.1 Meaning.2 Objectives of Budgetary control 2.

Rules. Rights and duties. Ltd. 7. Pune Ravi Kishor -: Advanced Cost Accounting and Cost Systems Taxman’s Allied Service Pvt. Bhagavati -: Cost Accounting. Vision Publication University of Pune | T. Sharma -: Theory and Techniques of Cost Accounting.L. Prasad -: Principles and Practice of Cost Accounting Book Syndicate Pvt.4 Introduction to Cost Accounting Standards introduced by ICWAI from time to time. 16. Prasad -: Advanced Cost Accounting Syndicae Pvt. 14..K. 56 . Hornefgrain and Datar -: Cost Accounting and Managerial Emphasis. New Delhi. B. 9.N.Ltd. 7. objectives & advantages Cost Audit.1 Provision of Indian companies Act.N.3 Cost Auditor.Y. New Delhi. S.Appointment.P.J.K. New Delhi. Arora -: Cost Accounting Principles and Practice Vikas Publishing House Pvt. Mahavir book Depot. 3. 6.Bhosale -: Management Accounting. 1. Mittal -: Cost Accounting. 6.K. New Delhi. Calcutta. Subhash jagtap -: Practice in Advanced costing and Management Accounting. 50% For Practical Problems. 11. New Delhi Jain and Narang -: Cost Accounting Principles and Practice. 8. Saxena and Vashista -: Cost Accounting – Text book. Maheshwari and S.4 Verification of Cost Records 7. Calcutta.N. R. 5. 2. Lyengar -: Cost Accounting Principles and Practice. 8. 8. 8. New Delhi.K. Kalyani Publishers N. N. Dr. Theory and Problems. Standard Costing-Material & Labour Variances only.L. Form of Cost Audit Report. New Delhi V.K. b. Ltd. 15.1 Introduction to cost accounting record rules u/s 209(i)(d)of the companies Act 1956. 13.3 Impact of Target Costing on Profitability Cost Accounting Record Rules & Cost Audit: 7. Areas of Practical Problems: Marginal Costing Budgetary Control.2 Cost Audit Report. V. Pointer Publisher.Cash and Flexible Budgets only. Sultan Chand & Sons Accounting Taxman’s.5 Cost Audit Notes Cost Audit (Legal Provisions): 8. Cost Audit Programme. II and III Prof. Sultan Chand and Sons. M.S.. Scope. S. 8.Com. And the Rules there under regarding cost audit u/s 233(B).7. Total 12 10 48 Note -: Allocation of Marksa. Nirali Prakashan. 10. 12.N. Himalaya Publishing House. Books Journals and Websites Recommended for Cost and Works Accounting Paper I. R. Pillai and V.P. 7.2 Meaning. 7. 50% For Theory. Jaipur. B.. Saxena and Vashista -: Cost Audit and Management Audit.3 Procedure of Cost Audit. New Delhi.. Motwani -: Practical Costing. Lall and G. 4. Sultan Chand and Sons. Ravi Kishor -: Students Guide to Cost Accounting Taxman’s. Ltd.

1 Introduction 5.6 Examples and Problems. Topic INTEGRATION 1. 3. slacks. 4. 3. Independent float.1 Definition.2 Definite Integrals.1 Meaning and significance. Simpson’s 3/8th Rule.T.2 Definitions of an activity. 4. 08 Total 48 List of Practicals (Term I) Sr. Problem CPM/PERT. 57 . critical path and critical activities.Com. 4. Trapezoidal Rule.1 Identify critical path.2 Integration by Parts 1.Y.3 Integration by Partial Fractions 1. 08 5. free float and independent float. 3. Replacement Problems 5. Simpson’s 1/3rd Rule.1. Business Statistics Special Paper III Subject Name -: Business Statistics.3 Examples and problems Lectures 08 2. 3. strategies.Y. Properties of Definite Integrals. ( Trigonometric Functions are not expected) Numerical Integration 2. pay off table.3. Term I Unit No. Course Code -: 306 – F. two – person zero sum game. 4. path. 4.3 Drawing of a network : 3. 3. node.1 General Quadrature formula.2 Meaning of a game. Integrals of Standard Functions.5 Examples and problems Theory of Games 4. variance of project and probability of completion of project. B. Drawing network. 08 16 4. critical activities. 2. free float.2 Finding total duration of project.Com. Name of the experiment Numerical Integration CPM and PERT Theory of Games University of Pune | T. pure strategies. 3. saddle point.1. total float.3 Minimax and maximin principle.5 Solution of 2 × 2 zero sum game having mixed strategies. mixed strategies.1 Substitution Method 1. most likely and optimistic times in PERT.4 Definitions of pessimistic. float. expected duration of project. Rules of Integration (without Proof) Methods of Integration: 1.4 Dominance principle.1. No 1. 3.1 Meaning and scope. an event. determining critical path. total float. B.2 Replacement of item that deteriorates with time when value money remains same during the period (for time as a discrete variable and continuous variable) 5. 1. slack. 3.3.

06 Total 48 List of Practicals (Term II) Sr. queue discipline.6 Problems on drawing charts and state of control of the process.1 Introduction and meaning. 58 . Topic Lectures Statistical Decision Theory.3 12 7.R.4 Evaluation of optimal act using : 6. specification limits. in system .6 Problems on decisions under risk.Com. Statistical Quality control (SQC) 9.2 Construction. 3. Functions ( lx . EOL. Meaning and importance.4 Examples and problems 6. busy period etc. 14 10. Definitions of act. B. 9.Term II Unit No. tolerance limits .6 Single channel Poisson arrivals from infinite population with exponential service time (M/M/1 : // F CFS) model Evaluate : average waiting time of a customer in queue. ex ex0 ) and their interrelations of complete life table. Capability indices Cp . Queuing Theory 8. 6. 8. Expected Opportunity loss (EOL) expected monetary value .2 Maximax criterion 6.1 Meaning and scope of SQC. 8. decision under risk. 8. decision under uncertainty.4 Hurvitz criterion 6.4 Examples and problems.2 Meaning of control limits. 6. Decision under uncertainty. service rate.4 X . 8.4.5 Process capability study. 6. 9. regret Meaning of decision under certainty.3 Expectation of life.3 Process control and product control. Tx .7 Problems on M/M/1 model.5 Elements of queuing theory calling population. 9.3 Laplace criterion 6. 2. qx. Life Table 8. Name of the experiment Construction of Life Table Statistical Quality Control Simulation University of Pune | T. 9.2 Advantages and disadvantages of simulation 10. charts .Y. Simulation 10. Lx. arrival rate. 08 8.1 Maximin criterion. 6. Cpk and interpretation. 9.3 Monte – Carlo simulation 10. np – Chart.4. 8. traffic intensity. Pay off. in system average number of customers in queue.4. px.2 6.1 Definition and scope of simulation 10. No 1.5 Meaning of opportunity loss. states of nature (out comes). idle period.1 6. 08 9.4.

2. 7. 9.Recommended Books 1. Gupta.Y.P.K Kapoor Shantinarayan Jhamb L. M. Man Mohan Gupta V. 6. J. Vhora S. Gupta -: Business Mathematics -: Business Statistics -: Operations Research -: Operations Research -: Operations Research -: Differential Calculus -: Quantitative Techniques for Managerial Decisions -: Statistical Quality Control. Saxnera N. K .Com. 8. 11.C. B.D. Gupta Harmdy.C. 3.C Montegomery H. 10. John wiley -: Calculus of finite differences -: Operations Research -: Fundamentals of Statisti University of Pune | T. 4. 59 . Taha Kanti swarup. 5.P. Sharma S.

5. 2. Goals. Behavioral Theory – The Managerial Grid – Contingency Theory – Situational theory Transactional v/s Transformational leadership Indian Industrial Leadership and Challenges of new Scenario Group and Group Dynamics : Meaning and Definitions of group.T. Theories of Personality. Topic Organizational Behavior : Meaning. Co – Operation and Competition Improved Work group Total Lectures 12 2. Definitions. Course Code -: 306 – G. Topic Team Building : Team – Meaning and Definitions Team v/s Group Types of team Creating high performance team Managing team Stress and Conflict Management : Stress – Meaning and Definitions Sources and Consequences of stress Stress Management – Personal and Organizational approach Conflict Management : Meaning and nature of Conflict Causes of Conflicts Conflict Management Soft Skills Motivation : Motivation at Work place – Meaning and Definitions Early theories of motivations – Hierarchy of need theory – Theory X Theory Y – Hygiene Theory Contemporary Theories of Motivation Lectures 12 6. Scope Historical roots of OB. Emotional Intelligence. 12 7. Term I Unit No. Entrepreneurial Personality Leadership : Meaning and Definitions. B. 12 3. Determinants of Personality. Group Structure.Y. Personality Development.Com. Destination between Manager and Leader Leadership Theories – Traits Theory. 1. Definitions. Organizational Behavior Model Individual Behavior and Personality : Determinations o individual behavior – Biological characteristics Personality : Meaning. To acquaint students with the behavioral aspects of members of the team or employees. 12 University of Pune | T. Group task Group size – Group formation process. B.Y.Com. 60 . Classification of group. 12 4. Organizational Behavior – Meaning . To develop the Knowledge and understanding of behavioral aspects of entrepreneurship. Business Entrepreneurship Special Paper III Subject Name -: Business Entrepreneurship. 12 48 Term II Unit No. Approaches. Group Dynamics : Influence in group Group Cohesion – Helping Behavior. Definitions. Objectives -: 1.

Y. University of Pune | T. Journal : Shri. Robbins Stephen – ‘Organisational Behaviour’ Prentice – Hall of India.L.J. ‘Handbook of Organizational Behaviour’ – Infinity Books.Everest Publishing House. Carrol S. New Delhi. 4.8. Rizzo J.) Anjali – ‘Organisational Behaviour’. Ram Centre for Industrial Relations and Human Ressources – ‘Indian Journal of Industrial Relations’ New Delhi.R... Tosi H.Com. New Delhi. Application of Motivation Theories Job enrichment – Job rotaton – Management by Objectives ( MBO ) Employee Recognitions Programs – Employee Involvement Programme Organizational Change and Development : Meaning and Definitions Causes of Change A Change Model Resistance to Change Strategies of Change and Development Total 12 48 Recommended Books 1. B. 3. Ghandekar (Dr. 2. 61 .

Topic Advertising agency 5.Movement 2. Course Code -: 306 – H. Topic Fundamentals of Advertising 1.Y. 2. 4.4 Media Mix-Geographical selectivity-Media Scheduling.4 Preparation of the Copy A-I-D-A 2. To familiarize the students with the all advertising concepts and their relevance. Scope and Functions of Advertising.T.3 Advertising and Marketing Mix 1. 5.4 Relation Between Advertising Appeal and Buying Motive 3. 12 3. To enable the students to get a better understanding of Advertising and Brand Marketing.Weight.1 Introduction.2 Advertising Message 3.5 Positive and Negative Emotional Approaches Advertising Media 4.1 Evolution and History of Advertising Agency.Y.1 Conceptual framework. Term I Unit No.Different Appeals and their Significance 3.3 Direct and Indirect Appeal 3. 12 University of Pune | T.5 Corporate Advertisement.Techniques of Visualization 2.6 Process of Advertising – Strategies and Factors 1.3 Future of Advertising Agency-Institutional Advertising 5. Nature.Common Faults in Copy Writing Appeals and Approaches in Advertisement 3.Services and Functions of an Advertising Agency 5. 1.Com.2 Factors Involved in Agency Selection . Marketing Management Special Paper III Subject Name -: Advertising Management.4 Audience Segmentation and Media.3 Benefits of Brand to Customers Lectures 12 6. 5.2 Benefit of Brand to Sellers 6.5 E – Advertising Total Lectures 12 2.1 Meaning of Brand and Branding 6.5 Economic and Social Aspects of Advertising 1.3 Selection of Media-Factors Affecting Selecting of Media 4.4 Advertising – Objectives – Types. Objectives -: 1.Types of Copy .Corporate Advertising in India Brand Marketing 6.Com.3 Visualization.1 Meaning . 3. B. B.7 Ethics in Advertising Advertising Layout and Materials 2. Benefits and Limitations 1.1 Definitions – Classifications and Characteristics of Different Media.2 Role of Advertising in Modern Business 1. 4. 5. 62 .2 Comparative Study of Advertising Media 4. 12 48 Term II Unit No. To enable students to take up advertising as a career. 12 4. 1.5 Objectives and Essentials of a Good Copy.2 Balance in Layout.Organizational Structure Developing of Agency.Importance and Components of Advertising Layout 2.

Com. Ansary.4 Factors which Influence the Future of Advertising . 7. 8. 8.4 Types of Brands and Its’ Significance.7.3 Rural Advertising 7. 2.1 Selecting Advertising as a Career. 6.5 Branding Decision Steps Future of Advertising 7.Mahedra Mohan -: Bir Sing -: Rajiv Batra. Batra.Y. Advertising as a Career 8. Remond Frast. 6.2 Educational Training for Modern Advertisers. B. -: Belch & Belch.Future of Advertising in India. 63 . 3. 6. Advertising Management Advertising Management Advertising Management Advertising Management E Marketing Advertising and Promotion Advertising Management University of Pune | T.4 Women in Advertising Career. Total Recommended Books -: Concepts & Cases.3 Advantage and Limitation of Advertising as a Profession. 8.1 Advertising in the Market place –Globalised. Adel El.5 New Avenues and Dimensions of Advertising as a Career. 8. 8. 4. 7. 12 12 48 1. 5. -: Alok Bajpayee -: Judy Strauss. John Mayers etc.5 Advertising in Non Business Areas. Tata Mcgraw Hill -: Rajeev V.Indian 7.2 Industrial Advertising 7.

7.2 Improvements over the traditional methods to drip and sprinklers. Industrial Imbalance -: 8.1 Types of Irrigation – Major and Minor 2. Unit No. Course Code -: 306 – I. To understand the role of industries in India – in the light of Globalization.1 Importance of Industrial Policy.T.1 Features of Rural Economy.2 Need for Balance Regional Development of Industry. 4.2 Role of Cooperative Credit.1 Need of Types of Rural Credit.1 Community Development Programme.3 Burden of Agricultural Taxation in India. 7. Unit No. 08 9. 1.3 Impact of Multinational Corporation in India. Industrial and Globalization -: 9. 5. (MNC’s) in India. B. 08 48 Term II Industrial Developments. 8. 08 6.2 Present Position of Agricultural Taxation.2 Recent trends in Agriculture economy – Horticulture & Sericulture Irrigation and Agricultural Inputs 2.3 Plant analysis and soil analysis methods. Term I Rural Development and Agriculture. 9. 64 . 9.4 Agricultural Income Tax.2 Intensive Agricultural Area Programme. 6.3 Service Cooperatives. 5.1 Meaning of Industrial balance. Rural Credit 3. 3. 2. 6.Y. 12 University of Pune | T. – Functions. 8.Y. Objectives -: 1. Lectures 08 8.Com. 08 3. 1. Co-operation in India. Topic Rural Economy of India. 08 5. 6. Topic Industrial Policy -: 7. Agricultural Taxation in India. To study the rural economy in India.2 Industrial Policy changes since 1956 brief review.3 Role of NABARD Programs of Rural Development 4. 1. 7. B.1 Importance of Agricultural Taxation for developing economy 6. Agriculture and Industrial Economics Special Paper III Subject Name -: Agriculture and Industrial Economics. Total Lectures 08 2.2 Poultry cooperatives.1 Dairy cooperatives.3 Impact of Industrial Policy since 1991.1 Multinational Corporations. 2.3 Small Farmers Development Agency. 3. 08 4. growth and weaknesses of: 5. 4.Com.3 Causes and measure of Industrial Imbalance.2 Role of Multinational Corporations in India.

48 University of Pune | T. S. 6. Das: Indian Industrial Economy. 11. S. B.1 Problems of establishment of SEZ in India. Dutt Rudder: Economic Reforms in India – A critique. Delhi. 08 12 Total Recommended Books 1. 8. Sundaram & Black: The International Business Environment. K. N. 65 . – S. Indian Economy. Vikas Publication. Chand New Delhi.1 Importance of Infrastructure in economic development 4.K. 10.M. Misra S. 9. & K. Indian Economy Problem of Development and Planning. 10. : Indian Economy. 5.10. Khem Farooq A.R. Chand Delhi. And Sundaram K. Agarwal A.P. Chand & Com. K. 3. Dutt R. Hedge: Environmental Economics. Agarwal A.R. Srivayya and V. 4.Chand.Com. Infrastructure in India -: 4.Y. Prentice Hall. 7. N.3 Problems of Public Sector Investment in Infrastructure Development. Mumbai. 4. 2. New Delhi.V. 1977. Misra D.2 Role of Private Investment in Infrastructure Development. and Puri: Indian Economy.M. Pare: Indian Economy – Himalaya Publication House. S. Special Economic Zones (SEZ’s) in India -: 10.2 Role of Government in SEZ. Business and Society. New Delhi. Chand Delhi. MaMillan.

Economic Structure. b. b. B. a. Topic Financial Management. 10 4. b. Against such backdrop. c. c. the aim can be achieved by educating the students and disseminating the information and by giving the planners. decision makers and administrators all the information they need in an easily understandable form. Defence Budget Structure. Defence Accounts Department. d. b. Industry. Foreign Aid as a Contributory Element.T. Natural Resources and Raw Material. Topic New Trends in India’s Defence Expenditure. Course Code -: 306 – J. e. 6. Controller and Auditor General. Economic Theories of Defence. 12 University of Pune | T. Manpower and its utility. Effects of War. 12 8. 12 9. 1. c. Planning. 10 48 Term II Unit No. c. Lectures 12 7. Special Paper III Subject Name -: Defense Budgeting and Financial Management in India. Economic Elements. a. Term I Unit No. Allocation and Execution of Defence Budget. 66 . B. Financial Administration in Defence Services. System of Financial Management in Defence. Industrial Capacity. 08 5. Analysis of India’s Defence Expenditure Since 1998. Finance & Management. Concept of Public Good. b. a. Role of Financial Advisor. Defence and Development. Defense Budgeting. Government Financial System. a. a. Total Lectures 10 2. Structure Ministry of Finance. b.Com. By studying this paper students will understand all the financial aspects of budgetary and management systems in India. Control and Need. Structure of the Five Year Defence Plan and its Formulation. Challenges in Defence and Financial Management.Y. Approval and Execution. a.Com. b. Preparation. Purpose. Post War Problem. Salient Features of India’s Economic System. Introduction – Principles. Understanding of the Defence Budget. Basic Macro – Economic Concept. Impact of Expenditure on Defence Forces. a. Parliament. Elements of War Potential. Aim of the paper One of the crying needs of the hour is to ensure that the National Security objectives are met-in a cost effective manner. c. 10 3. a.Y. a.

Development: A Case Study of India”. “Budgeting for Indian Defence: Issues of Contemporary Relevance”. 1986). Arm Impacts vs. 1988). N. (Lancer Books. New Delhi – 2008). D. 13. 1978) 2. (Lancer Publication and Span Tech. (Deep and Deep Publication. Government of India. Nanda Ravi. Dutta Meena and Sharma Jai Narayan. 7. and Malhotra P. 1996). Delhi.. Linkages between Planning and Budget. “India’s Defence Budget & Expenditure Management in Wider Context”. (Gulab Vazirani for Arnold Heinermann Publishers. B. University of Pune | T. Deger S. “Military Expenditure in the Third World Countries: The Economic Effects”. & Sen S. Pitfalls and Impact on Defence Budget. 4. Policy and Planning”. (Lancer Books. 3. 1983). 1993). “Economic Causes and Consequences of Defence Expenditure in the Middle East and South Asia”.. Ltd. New Delhi. Agarwal Rajesh K. Raju G. Indigenisation: Progress. Government of India. Ministry of Defence... 11. (KW Publishers Pvt. 9. “Defence Economics”. 10. Total 48 Recommended Books 1. 1995). New Delhi. “Defence vs. (University Press. Thomas Raju G. “The Defence of India: A Budgetary Perspective” (MacMillan Publication.C... Kennedy Gavin. “Defence Production and Development”.Com. 1978). New Delhi. (Indus Publication Company. (Gerald Duckworth & Co. (Routlet & Kegan Paul. c. (Princeton. Shrinivas V. “National Security Perspective. New Jersey.Y. Ghosh Amiya. 1991). 12. Thomas. Annual Report. Khanna D. C. Report of the Finance Commission. New Delhi) 8. N. 14. 1991). “India’s Security Perspective – Policy and Planning”. 5. Subramanyam K. 67 . 6.. Ltd. “Indian Security Policy”. Robert Loony and David Winterford. University Press. New Delhi. “Defence Economics”.b.

Thailand. Topic DEVELOPMENT OF TOURISM PART I TOURISM Study & Planning of International Tour. c. and hotel reservations. TAAI (Travel Agents Association of India). 4. reading of Maps. Clubs. Transport and Tourism. Comparative Study of Tourism in India and other countries. Publicity and Marketing of Group Tours. Visa.Y. Total Lectures 12 2. 1. Health Clearances. Role of Embassy. Personality Development and Effective Presentation skills. Mauritius. Rest Houses. Weather conditions.Com. Insurance. Knowledge of employer packages. Customer Orientation.Com. Personality Development and Behavioral Aspects: b. Motels. IUTO (International Union of Travel Organization). Advertisements. Tour Planning. Malaysia. ticketing. h. To understand the importance of Travel and Tourism Industry.Y. study of documents like Passport. planning of tour. study of documents like Passport. group tours. 1. 3. City Guides. e. 2. Study of Most Popular countries know for Tourism 1. Holiday Homes. To study the functions and working of various Travel Organizations. currency. Unit No. Functions and Working of Travel Organization like IATA (International Air Travel Agency). Reservations and Accommodations. Objectives -: 1. meaning of reservations. Factors related to Travel and Tourism business. reading of Maps. a. WTO (World Tourism Organization). Transport and Tourism Special Paper III Subject Name -: Insurance. Hotels. Analytical Ability. g. Weather conditions. B. To understand Tour and Travel related procedural aspects. 3. PATA (Pacific Air Travel Association) Tour Planning. Availability of Food & Catering Services at various sites. Course Code -: 306 – K. 12 4. 4. To study the importance of documentation and planning for travel. 68 . Camps. f. 5. 4. Motivation and Behavior with others. Health Clearances. 3. 12 48 Unit No. d. Visa. 12 12 12 48 University of Pune | T. Topic DEVELOPMENT OF TOURISM PART II TOURISM – Role of Tour & Travel Agents. Personal Growth. B.T. Comparative Study of Tourism in India and other countries. 2. Total Lectures 12 2. schemes. Communication Skills. Hostels. City Guides. LTC facility to employees and Designing of Package Tours to suit employees/common man. Singapore/ Hong Kong. its marketing mix and current views of global tourism related opportunities to students. concessions. Role of Embassy. 12 3. Product Knowledge. Gulf & Dubai.

3. Macmillan. 1.Recommended Books Foster Douglas – Travel and Tourism Management. New Delhi. 5. London. Encyclopaedia of Hospitality and tourism Management-Harshal Bhatt-crescent Publishing Corporation. Tourism and Travel Management.world-tourism. 69 . Mumbai.Com. 2. B.Y. Web Sites. Mohinder Chand .com University of Pune | T. – Service marketing – Himalaya Publishing House. karma. 6.Vikas Publishishing. Krishna K. Tourism Management -Wahab and Salah-Tourism International Press London. 4. Jha S.M. 7.Basics of Tourism – kanishka Publishers. www.org www.Bishwanath Ghosh.incredibleindia.

5 Classification Of Information.5 4GL approach Requirement analysis 6. 6. Term I Topic Introduction to Management Information Systems 1.2 Role And Impact of the MIS 1. Investigation.5 Organization of A Business an E-enterprise.1 System Concept and Definition.4 Need for System Analysis 3. 3.2 Impact of Information Technology on the Work Place. To understand and clear the concept of MIS. 3. Computer Application Special Paper III Subject Name -: MIS. 2. Record Review. 2.3 Spiral model 5. Specification. 3. Questionnaire. B.2 A generic view of software engineering 4.1 Definition.7 System requirement specification.8 MIS and the Information and Knowledge Systems Concepts. 6. To understand and clear the concept of Enterprise Resource Planning. 2.4 Feasibility study.1 Definition 4. 8 6. 2.3 Information System Quality and Impact.1 Introduction.T. 2.5 MIS And System Analysis Introduction to Software Engineering 4.Y.4 Prototyping approach 5. Unit No. 6. 8 4. 2. Software Engineering & Enterprise Resource Planning.3 Characteristics of software 4. 6. 70 .3 Organization As a System 1. 8 3. 3.Classical model 5.4 MIS: Organization Effectiveness 1. Information Technology.3 Requirement anticipation.1 MIS : Concept And Definition 1.6 User Transaction Requirement.Com. 6.2 Waterfall model 5. Objectives -: 1.4 Information and Knowledge Concept 2. 2.2 Types of System.5 Fact Finding Techniques: Interview. 1. 12 48 University of Pune | T. B.2 Role of system analyst.Com.3 General Model OF MIS.6 Methods of Data and information Collection 2. Total Lectures 4 2. Course Code -: 306 – L. User Design & Organization Dependent requirement.4 McCall’s Quality factors Software Development Methodologies 5. 6.7 General Model of a Human as an Information Processor.Y. To understand and clear the concept of Software Engineering. 8 5.1 SDLC. Analysis And Design. 3. Observation.

1 Software Quality 9.7 MIS And BPR. Topic Analysis & Design tools 7. 11.5 ERP Product Evolution 11.3 DFD (Physical & Logical) 7.4 Value Stream Model Of the Oragnisation 10. 10 48 University of Pune | T.Com. 12 9.9 Customer Relationship Management.7 Supply Chain Management (SCM) 11.6 ERP Implementation.1 Introduction 11.4 System Maintenance Importance of maintenance Software maintenance Maintenance side effects Reverse Engineering Re-engineering Quality Standards 9.3 ERP Model And Modules 11. 71 .2 Tuning and Optimization 9.2 Decision tree and Decision tables 7. 7.1 Entity Relationship Analysis 7.3 System Implementation Implementation strategies: Traditional & Incremental approach 8.1 Introduction 10.1 Configuring the system Collection of System Statistics Setting Subsystem Boundaries 8.Y.4 Data dictionary: definition.10 EMS And MIS Total Lectures 10 8.2 Business Process 10.(CRM) 11.5 Input Output Design Deployment An Maintains of system 8.6 Relevance of Information Technology 10.3 ISO Standards 9. 6 10.4 CMM Level 1 to 5 norms Business Processing Re-engineering (BPR) 10. Advantages 7. Enterprise Management Systems 11.3 Process Model of the Oragnisation 10. 11.Term II Unit No. 10 11.2 System Testing Testing and Debugging Definition Testing Objectives and Principles 8.8 Information Management in SCM.4 Benefits OF the ERP 11.5 What dlays the Business Process? 10. its components. B.2 Enterprise Resource Planning(ERP) System 11.

com . Simple Query. Recommended Books Software Engineering – A Practitioner’s approach 5th Edition – Roger S.cs. Nested Query Group by Query. 6. Pressman [McGraw Hill International Edition] Management Information System.com> Laboratory work Practical List for Paper .. Creation of Independent E.Row / Columnar Query. 2. Equi . 6.com.see.flinders. 7.IV (Practical of System Paper work OF Software Engineering.……etc.com/enges/compsci/pressman www. For ex.com http://www.Y. 5. Creation of Procedure And Function..Mail Account.1. 2.Google. 8.webopidia. B.com < http://www. 3 rd Edition Waman S Jawadekar{ The McGraw Hill International Edition] The Practical Guide To Structured Design – Miller Page-Jones [Prentice Hall Of India 2nd Edition] Software Engineering Concepts – Richard Fairley [Tata McGraw Hill 1997 Edition] Software Engineering – Martin Shooman System Analysis And Design – Elias M. Join.etc Practical List for . Awad [Galgotia Publication 2nd Edition] Analysis of Information Systems – James Senn Web Sites -: http://www. 72 . 3. Assignment to utilize search Engine.mhhe.. 5.com/enged/commpsci/pressman> www. Wekipedia.……etc 9.III 1.mhhe. 4.Com.webopidia.webopidia. Design complete system for online system For example.: Online Jwelary.paper . Creation Paper work E-banking. Creation of Table /Insert 10 Topple.join. Alter/Modify/Update Table 3. Online bazaar …. 4.) University of Pune | T.edu/au/sewed/ti http://www. 10. Assignments Utilize E-mail Account. 7. Solve the Query For ex. Creation of Trigger And Cursor.

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