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MAHARSHI DAYANAND UNIVERSITY ROHTAK

Scheme of Examination
And

Detailed Syllabi for B.Com III
(Vth and VIth Semesters)

2011-12

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B.Com –III (Pass Course ) Vth Semester
Paper Code Name of Paper I.A* PR*/TR*Theory Time

5.01 5.02 5.03 5.04 5.05 5.06

Taxation Law –I 10 Cost Accounting – I 10 Accounting for management 10 Financial Market Operations 10 International Business Environment 10 Optional: (i) (ii) (iii) (iv)

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90 90 90 90 90

3 Hours 3 Hours 3 hours 3 Hours 3 Hours

Secretarial Practices Tax Planning and management Investment management Computer : Essentials of e- Commerce -I

B.Com-III-VIth Semester 6.01 6.02 6.03 6.04 6.05 6.06 Taxation law-II Cost accounting-II Financial Management Auditing Indirect Taxes Optional: (i) (ii) (iii) (iv) 10 10 10 10 10 -----90 90 90 90 90 3Hrs. 3 Hrs. 3 Hrs. 3 Hrs. 3 Hrs.

International Trade International Marketing Fundamentals of Operations Research Computer: Essentials of e-Commerce-II

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B.Com.III Pass Vth Sem. Paper Code 5.01 Taxation Law-I
Max Marks-90 Marks Internal Assessment- 10 Time : 3 Hours

Note:- The Examiner shall set nine questions in all covering the whole syllabus. Question No.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. The rest of the eight questions will be set from all the four units. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. All the questions shall carry 18 marks each.

Unit-I Income Tax: An introduction and Important Definitions, Agriculture Income, Residence & Tax Liability (Basis of charge), Exemptions from Tax (Non-Taxable income). Unit-II Income from Salaries, Income from Salaries (including retirement benefits). Unit-III Income from House property, Profits and Gains of Business or Profession, Depreciation Capital Gains. Unit IV Income from other sources, clubbing of incomes & Aggregation of incomes, set off and carry forward of Losses, Deductions to be made in computing total income. Suggested Readings: 1. Direct Taxes law & Practice – Dr. H.C.Mehrotra & Dr. S.P. Goyal, Sahitya Bhawan Publications, Agra. 2. Direct Taxes & Practice – Dr. V.K. Singhania Taxmann Publication. 3. Direct Taxes law & Practice – Dr. Bhagwati Prasad – Wishwa Prakashan, N.Delhi. 4. Simplified Approach to income Tax: Dr. Girish ahuja & Dr. Ravi Gupta – Sahitya Bhawan Publishes & Distributors, Agra.

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Allocation. fixation of inventory levels. Unit-I Cost Accounting : Meaning. Importance and Limitations. Systems of Wage Payment-Time Wage System. Apportionment and Absorption of Overheads – Main methods. Unit – II Material Control: Meaning and objectives of material control. 4 . Classification. Incentive Wage plans – Individual plans and group plans. Ludhiana. cost centres and profit centres. Objectives. Wastage of material – main types. Jain & Narang – Cost Accounting – Principles and Practice Kalyani Publishers. Unit – IV Overheads : Meaning and Types. 2. Sultan Chand & Sons. Mahavir Book Depot. Unit – III Labour Cost Control : Importance. Methods of Valuing Material Issues. Techniques. Methods. Elementary knowledge of Activity Based Costing.The Examiner shall set nine questions in all covering the whole syllabus. material purchase procedure. 3. Collection. Treatment and control of Labour Turnover. Difference and similarities of cost accounting system with financial accounting system. Costing. Cost: main elements and types.02 Time: 3Hrs. New Delhi. Suggested Readings:1. Piece Wage System. Educational Publishers. Danger level. Minimum level.B. Iyengar – Cost Accounting.P. Question No. Delhi. Scope. Features. Cost Accounting – I Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Note:.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. cost accountancy. Maximum level. EOQ analysis. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Maheshwari and Mittal – Cost Accounting – Sh. S. Idle Time. All the questions shall carry 18 marks each. methods of time keeping and Time Booking. Overtime. The rest of the eight questions will be set from all the four units.Com III Vth Semester Code: 5.reorder level.

direct material and direct labour only. limitations. Management Accounting Principles. Unit – IV Marginal Costing and Profit Planning: Marginal costing. Standard Costing : Meaning. Types of financial analysis. BEP Analysis. Installation of budgetary control system. Key factor. profitability ratios. Question No. Limitations of Management Accounting. Utility of management Accounting. Performance budgeting. advantages and limitations of ratio analysis. The Treasurer.03 Time: 3Hrs. budgetary control as a management tool. classification of ratios. make or buy decisions. functions. Zero base budgeting and Responsibility Accounting. fixed and flexible budgeting.B. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Marginal cost. forecasts and budgets.Com Vth Semester Paper Code : 5. Ratio Analysis : meaning of ratios. Cost volume profit Analysis. determination of sales mix.The Examiner shall set nine questions in all covering the whole syllabus. classification of budgets. Unit – I Management Accounting: Nature and Scope of Management Accounting: Meaning. standard costs and budgeted costs. Absorption costing. 5 . Limitations of budgetary control. angle of incidence. Unit – III Budgetary Control: meaning of budget and budgetary control. determination of standard costs. The Controller. steps involved in financial analysis. Scope of Management Accounting. analysis and interpretation of financial statements. techniques of financial analysis. Cost-Accounting. balance sheet ratios and turnover rations. Accounting For Management Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Note:. BE chart. concept of decision –making and steps involved.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. cost variances. Management Accounting vs Financial Accounting vs. All the questions shall carry 18 marks each. Tools of Management Accounting. The rest of the eight questions will be set from all the four units. The Management Accountant. Unit – II Analysis and Interpretation of Financial Statements: meaning and types of financial statements.

M.R. Jaipur. Ltd.J.M. P.Khan.Jain – Management Account – Tata Mcgraw Hill.. Sundem.Suggested Readings 1.S.Aggarwal. 4. New Delhi.K. 3.Morngren. 6 .Kishore – Advance Management Accounting – Taxamn allied Services Pvt. Nai Sarak. 2.N.Sharma – Accounting for Managerial Decisions – Ramesh Book Depot.L.Y. Stratton – Introduction to Management Accounting Pearson Accounting 5.Aggarwal.Mittal – Accounting & Financial Management – Shree Mahavir Book Depot. R.K.K.

B. credit rating – concept. NABARD & ICICI.(a) New Issue Market (b) Secondary market. Financial Services:. Unit – I Money Market: Indian Money Markets Composition Composition and Structure. Sub brokers.Grievances concerning stock exchange and dealings and their removal. Investors Protection:. Capital Market : Security market. Unit – II SEBI – Introduction. functions and role of stock exchange listing. Scope & Functions. Institutional Investors. Recent trends in Indian money market. Meaning and benefits of mutual funds.Merchant Banking – Functions and Roles. procedure and legal requirements Public issue pricing and marketing. IDBI. Question No.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. All the questions shall carry 18 marks each. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit.04 Time: 3Hrs. SIDBI. Policy measures relating to Development Financial Institution in India.The Examiner shall set nine questions in all covering the whole syllabus. types. Objectives. IDFCL. The rest of the eight questions will be set from all the four units. and types. 7 . SEBI guidelines. (a) Acceptance houses (b) Discount houses and (c) Call money market. Products & Services offered by IFCI. Its powers.IIBI. Stock exchange – National Stock Exchange and over the Counter exchangers.Com Paper Code : 5. Depository. functions.III Functionaries on stock exchanges:. Vth Semester Financial Market Operation Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Note:. grievance cell in stock exchange SEBI: Company law Board: Press remedy through courts. Market makers. Jobbers. Unit – IV Role. SEBI guidelines. EXIM. Role.Brokers. Unit . Portfolio Consultants.

Gupta Sural b: Monetary Planning in India: Oxford.: Indian Securities Markets. 4. New Delhi.: Economics of Money and Banking & Harper & Row Newyork. New Delhi.M.Investors View Point. Hooda. 2. and Goldfield S. Chandler M. 8 . Gupta Sural b: Monetary Economics: S. 3. Delhi.P.M.Chand & Co.: Financial Market Institutions. New Delhi. 5.Suggested Readings: 1. Bhole L. Tata Mc Graw-Hill. Excell Books. R.V.

organizational structure for IB. managing distribution channels. motives for internationalization of firms.B. risk in IB. exchange rate systems. factors affecting foreign investment decisions. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. the LESSARD-LORANGE Model. Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Note:. compensation and performance appraisal of expatriate staff. country evaluation and selection. international promotion mix and pricing decisions. global financial system. cross cultural challenges in IB. structure of IB environment.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. types and motives for foreign collaboration. product and branding decisions. managing global supply chains. Unit – I Recent global trends in international trade and finance. Unit – IV Harmonizing accounting difference across countries. control mechanisms in IB. barriers to IB. counter trade practices. Unit – II Foreign market entry strategies. outsourcing factors.Com III Paper Code : 5. All the questions shall carry 18 marks each. 9 . world trading system and impact of WTO. impact of FDI on home and host countries. currency translation methods for consolidating financial statements. international staffing decisions. mechanism of international trade transactions. ethical dilemmas and social responsibility issues. dimensions and modes of IB. Question No. international business information and communication.05 Vth Semester International Business Environment Time: 3Hrs. Unit – III Decisions concerning global manufacturing and material management.The Examiner shall set nine questions in all covering the whole syllabus. The rest of the eight questions will be set from all the four units.

Suggested Readings: 1. 2. International Business-Environment and Operation (New Delhi. J. Singapore 10 . LEE Radesbaugh. Hill. 3. Sharan. and H. Daniels.L. Beth V. V. Charles W. Yarbrough and Robert H. Anant K and steward J Black.D. 4. The World Economy – Trade and Finance. Thomson Leaning.Yarbrough. Pearson Education)... Internatinal Business: Concept. Sundram. Environment and strategy (New Delhi: Person Education) 5. International Business – competency in the Global marketplace (New Delhi: Tata McGraw Hill). The International Business environment: Text and Cases (New Delhi: Prentice Hall of India).

4.06 (i) Time: 3Hrs.R.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. voting and proxy. Company Secretarial Practice – N. transfer and transmission of shares. secretarial duties regarding meetings of shareholders. Unit – III Company Meeting & Secretary: Duties of Secretary regarding meetings. Company Law Secretarial Practice Manual by – K. meetings of Board of directors. All the questions shall carry 18 marks each. calls–in-arrear.D. appointment.Ghosh 3. share warrant and share stock. definitions. M. Suggested Readings:1.Sreenivasan. responsibilities. Duties of secretary regarding issue of share certificate.Kapoor 2. Unit – I Secretary : Meaning. The rest of the eight questions will be set from all the four units. position and removal of secretary.Com III Vth Semester Code : 5.IV Company Secretary and motion and Resolution. Unit – II Promotion of Company and Secretary: Duties of Secretary regarding formation of M/A and A/A and their alterations. qualifications and disqualifications. procedure. forfeiture and re-issue of shares. Chandratre.The Examiner shall set nine questions in all covering the whole syllabus. Question No. Company Law & Secretarial Practice – Dr. Unit . Text Book of Company Secretarial Practice – P. Secretarial Practices Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Note:.R. functions. duties.K.B. requisites of a valid meeting. 11 . powers.

Tax Planning and Management Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Note:. Question No.P.Mehrota and Dr.C. Suggested Readings: 1. Direct Taxes & Practice – Dr. Direct Taxes Law & Practice – Dr. Precautions in Tax planning. Tax Evasion. All the questions shall carry 18 marks each. Unit – I Concepts of Tax Planning. Tax planning in relation to setting up of a new business: Nature and Size of Business.S.H. Tax planning in relation to individuals and H. Tax evasion. Defference between Tax planning. Need for Tax planning. Unit – II Tax planning in relation to residential status and non-residents Tax-planning in relation to Employees remuneration: Tax planning for employer.The Examiner shall set nine questions in all covering the whole syllabus. Tax Management. Tax planning for employees.Fs.Goyal – Sahitya Bhawan Publications.B. Tax Avoidance. Corporate Tax Planning & management – Dr.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. Unit – III Tax planning in relations to income from capital gains and other sources. Body of Individuals or Associations of Persons.H.Singhania Taxman’s Pulications.Goyal Sahitya Bhawan Publications.Mehrotra & Dr. location of Business. The rest of the eight questions will be set from all the four units.K.U.06 (ii) Time: 3Hrs. Agra. 3.S.P. Limitations of Tax planning. 2. Tax Planning in relation to income from House Property Tax planning in relation to income from Business & profession. Unit –IV Tax planning in relation to partnership firms.Com Vth Semester Paper : 5. Tax Management Feature of Tax Planning. Agra.V. 12 .C. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Tax avoidance.

Unit-II Efficient Market theory or Hypothesis. concept and Measurement of Investment risk and return. Derivatives: Meaning. Online Trading. Unit-I Investment: Meaning. Identification of Investment Opportunities. New Delhi. Trading mechanism in Bombay Stock Exchange. Pandian. The rest of the eight questions will be set from all the four units. uses.K. Option Contracts: Meaning uses.B. 13 . Prasanna Chandra. Gambling and Investment activities. Industry Analysis and Economy Analysis. Unit-IV Secondary Market : Stock Exchanges. Types.Bhalla -“ Investment Management” S. nature and process.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. Unit-III Fundamental Analysis: Company Analysis. P. Investment avenues and alternations. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Chand & Sons. 2.“Security Analysis & Portfolio Management” Vikas Publishing house. 3.Com Vth Semester Paper : 5.“Investment Analysis & Portfolio Management. All the questions shall carry 18 marks each. New Delhi. volume indicators.06 (iii) Investment Management Time: 3Hrs. Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Note:. Question No. V.The Examiner shall set nine questions in all covering the whole syllabus. Suggested Readings:1. Charting techniques. Derivatives in Indian capital market. Technical us Fundamental analysis. Technical Analysis: Down theory. Fisher & Jordon – “ Security Analysis & Portfolio Management) 4. Types (Elementary Introduction). Speculation.

06 (iv) Computer : Essentials of e-Commerce -I Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. EFT. B2C. Smarts cards. Types of Portals. Advantages and disadvantages of consumer e-Commerce. Micro payments. B2B application. Market place for E-Commerce. Markets Category. Mobile commerce. Future of E-Commerce Introduction to Portals: Functions of Portals. Online Purchasing. Electronic Date interchange (EDI): Definition. E-cash. Models of Electronic Market. Credit cards. Virtual Supply Technologies. Applications of EDI. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Question No. Instant Messaging. E-Commerce Portals.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. Internet Shopping and the Trade cycle.G2C. Advantages and disadvantages of E-Commerce. B2B Electronic Commerce requirements. E-Commerce and the Trade cycle. The rest of the eight questions will be set from all the four units. 14 . Note:. E-Tailing in India. Electronic Tailing. Online Shopping. Essential Elements of an Electronic Business. Unit –III Business to Commerce electronic commerce: Definition. Types of E-Commerce: B2B. EMarkets.Definition. Main activities of E-Commerce Benefits of E-Commerce. Traditional Payment Systems. All the questions shall carry 18 marks each. Unit – I Introduction of E-Commerce:. E-Commerce Applications. B2B E-Commerce. Electronic Applications Categories. e-shop.B. Auctions and the Emerging Electronic market place. C2B. Modern Payment system: PC Banking. B2G. Advantages of Portals. Differentiation in Catalogs for B2B as opposed to B2C. Benefits of EDI. Introduction to Electronic Market. E-Commerce Technologies. Electronic Payment Systems: Introduction. E-Commerce systems.com III Vth Semester Paper : 5. E-Business. Electronic Cheque. Unit – II Business to Business Electronic Commerce: Inter organization Transactions.The Examiner shall set nine questions in all covering the whole syllabus.

CSV. Definition. Different categories of supply chain. e-Commerce. Pearson Education. issues in Internet Banking. TCP/IP and OSI Model protocol.T. Tata Mco-raw-Hill. 15 . Himalaya Publishing House. Secure Electronic Transaction (SET). Advantages of Online Banking. Murthy. Protocols used in Internet Security. Functions of SCM. e-Commerce. e-Commerce. e-Commerce. e-Commerce and Internet: Definition. 3. L. e-Commerce Technical components: Web resources. Internet for Business. e-Commerce. Renu Gupta. Cookies. Landon. Secure Hypertext Transfer Protocal (SHTP). Broad Band Technology. Evolution of the Internet. Books suggested 1. Unit – IV E-Banking/ Online Banking: Introduction. Supply chain management. I.Security Schemes: Encryptions. ISP. 2. Security Certificates. Keunth. Mahavir Publications. Tools of Financial Banking. Benefits of SCM. Digital Signatures. Secure Socket Layer (SSL). David Whiteley. E-Banking Risks.Act. 4.

S P Goyal. Direct Taxes & Practice : Dr. Girish Ahuja & Dr. computation of Tax liability of individuals. Wishva Prakashan. Penalties.B Com (Pass Course) VIth Semester Paper Code: 6. New Delhi Simplified Approach to Income Tax : Dr. 3. Agra 4. computation of Total income of individuals. 2. Ravi Gupta – Sahitya Bhawan Publishes & Distributors. Bhagwati Prasad. Direct Taxes Law & Practice : Dr. Question No. V K Singhania. Note:. Suggested Readings: 1. H C Mehrotra & Dr. Unit – III Income Tax Authorities & their powers. Taxman Publications. Unit – IV Recovery & Refund of Tax. Agra. Deduction of Tax at source (TDS) Advance payment of Tax. procedure for assessment. Unit – I Rebate & Relief of Tax. Filling and Filing of return (ITR – I and II) Unit – II Assessment of Hindu undivided families. 16 . The rest of the eight questions will be set from all the four units.01 Taxation Law – II Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. Assessment of firms & Association of persons. Sahitya Bhawan Publications.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. Direct Taxes Law & Practice : Dr. All the questions shall carry 18 marks each. Offences & Prosecutions. Appeals & Revision.The Examiner shall set nine questions in all covering the whole syllabus. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit.

17 . Preparation of Cost sheet. Unit – IV Operating Costing : Transport Costing.(VI Semester) Paper Code: 6. Hotel Costing. preparation of contract account.Product and By . Question No. The rest of the eight questions will be set from all the four units. Sultan Chand & Sons. Production account – main types. Treatment of Normal Wastage. Cost Control Account : Non-Integrated and Integrated Suggested Readings:1. Delhi. All the questions shall carry 18 marks each. Unit – II Reconciliation of cost and Financial accounts : Meaning. 3. Types. Maheshwari and Mittal – Cost Accounting – Sh. procedure.02 Cost Accounting -II Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. Educational Publishers.B. Note:. objectives. Iyengar – Cost Accounting. S. Uses.Product: Main methods of apportionment of Joint cost. Preparation of process account. Cost sheet – Meaning.Meaning.P. Performa. Unit. Unit – I Unit and output costing : Meaning and objectives. 2. Escalation clause.The Examiner shall set nine questions in all covering the whole syllabus. Job and Batch Costing. Main features. Treatment of opening and closing stock (Excluding Work in Progress): Joint .III Process Costing : Meaning. Cost plus contract.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Contract Costing .Com III . Mahavir Book Depot. Cinema Costing and Power House Costing. Jain & Narang – Cost Accounting – Principles and Practice Kalyani Publishers. Determination of tender price. Abnormal Wastage. New Delhi. Inter process profits. Contract near completion. Ludhiana. Abnormal Effectiveness.

determinates of working Capital. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Unit –III Capital Market Efficiency and Capital Markets in India : Capital market efficiency. NO 1 Approach and the MM Hypothesis without taxes. Zero-interest-debentures. Merchant Banking : Role in Capital markets. Permanent and variable Working Capital. Financial Manager’s role. Unit – II Working Capital Management : Meaning. Irrelevance of capital structure. Finance functions. Long-term Finance: Shares. Unit – I Nature of Financial Management : Scope of Finance. debentures and Terms loans (including right issue of shares). Financial goal. Net income and traditional views. Suggested Readings:- 18 . considerations in dividend policy.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. nature and planning of Working Capital.03 Financial Management Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. Dividend Theory and Policy : Issues in dividend policy. Units – IV Capital structure theory and policy: Relevance of capital structure. Primary and secondary capital markets in India. forms of dividend. Balanced working position. Note:.Com III . Secure Premium notes (SPN) with warrants. Question No. Management of cash and Marketable Securities and Receivables Management.(VI Semester) Paper Code: 6. All the questions shall carry 18 marks each.B. Issues of working Capital Management. Walter’s and Golden’s model of dividend relevance objections of dividend policy. Profit maximization Vs Wealth maximization. stability of dividends. mutual funds and Capital Markets. The rest of the eight questions will be set from all the four units. Capital Markets in India. Objective of financial Management. capital structure planning and policy.The Examiner shall set nine questions in all covering the whole syllabus. Finance and related disciples.

19 . Financial Management Accounting by : I. Tata Mc Graw Hill. Publications New Delhi. Financial Management Accounting by Khan & Jain. Vikas Publications House New Delhi. 2.1.M.Pandey.

Audit Process: internal control. All the questions shall carry 18 marks each. Audit of depreciation and reserves.. their powers. Question No. Principles of Auditing.N. importance and types of Auditing. Unit – II Audit Procedure : Routine checking. verification & valuation of assets & liabilities. Note:. Appointment of company Auditors. New Delhi.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. S. Investigation : Meaning. New Delhi.(VI Semester) Paper Code: 6. Unit – I Auditing : Meaning. Tondon B. objectives. objectives.The Examiner shall set nine questions in all covering the whole syllabus. Suggested Readings: 1. 3. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit.04 Auditing Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. internal check & internal audit. Unit – III Audit of Public Company : Qualification.R. Chand and Co. 2. audit programmer. Sharma T.Com III . Agra. Principles of Auditing Sahitya Bhawan. The rest of the eight questions will be set from all the four units. vouching. Nature and objectives. 20 . Gupta Kamal contemporary Auditing Tata Mc Graw hill. duties and liabilities. contents and types. Divisible profits & dividends Unit – IV Audit Report and Investigation Audit Report : Meaning.B.

The Examiner shall set nine questions in all covering the whole syllabus. scope. features. Customs Authority and their powers. Central Excise Duty Act 1944: Central Excise: meaning.(VI Semester) Paper Code: 6. taxable services and exempted services. important definitions. general procedure for excisable goods and obtaining registration. All the questions shall carry 18 marks each. Historical development. Amendment in Certificate of Registration. growth. types. kinds. collection of tax. compensation of tax of different services. features. importance. provisions regarding registration and furnishing the returns of service tax. procedure regarding valuation of taxable services. cancellation of Certificate of Registration Unit – IV Service Tax 2007: Service Tax. Administrative mechanism of service tax. Unit – II Customs Act 1962 : Customs duty : Important definitions.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each.Com III . documents required for import and export procedure : Export Promotion Scheme. nature.05 Indirect Taxes Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. Question No. Service Tax Credit. The rest of the eight questions will be set from all the four units. Unit – III Central Sale Tax Act 1956 : Meaning. exemptions to small scale industries.B. principles for determining different categories of sales. objects and important definitions. Registration of Dealers : Procedure for obtaining registration certificate. Unit – I Indirect Taxes: Introduction. Provisions regarding Central Excise Duty. features. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. meaning. 21 . merits and demerits. Note:.

C. Ltd. 2 Dr. Dr. 22 . V.Datey. New Rohtak Road. New Delhi110005. Indirect Taxes. Ravi Gupta. Taxmann’s Publication Pvt. Girish Ahuja and Dr. Dr. Monika Singhania. Indirect Taxes Law and Practice. Bharat Law House Pvt. Taxmann’s Publications Pvt. 4. 3. Hospital Road. Bharat Law House Pvt.S. New Delhi – 110005. Singhania and Dr. Simplified Approach to Corporate Tax Planning and Management. New Rohtak Road. New Delhi – 110083.Suggested Readings:1..Mehrota. Agra -282003. H. Systamatic Approach to Income Tax. Girish Ahuja and Dr. Ltd. New Delhi – 10083. Ltd. Dr. V.K. Ltd. 5.. Students’ Guide to Income Tax. Ravi Gupta. Sahitya Bhawan Publications.

factor proportions theory. Major risks and challenges of International Business. international business approaches. Note:.06 ( i ) International Business/Trade Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. IMF and World Bank in International trade. nature of multinational enterprise and international direct investment.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each.B. instruments of trade control. Unit – I International Business:. concept of globalization. designing products for foreign markets branding decisions. Unit – III Theories of International Trade : Absolute advantage theory. All the questions shall carry 18 marks each. comparative advantage theory. The rest of the eight questions will be set from all the four units. government influence on trade. Unit – IV Assessing International markets. International promotions policy. international pricing. foreign exchange.The Examiner shall set nine questions in all covering the whole syllabus. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. international logistics and distribution 23 . determination of exchange rate. Domestic business. role of WTO.Com III (VIth Semester) Paper : 6. Question No. International Business.An overview. Balance of payments. International Business Environment – Components and determinants. product life cycle theory of trade. rationale for government intervention. stages of internationalization of business. Unit – II Modes of entering into international business.

The Examiner shall set nine questions in all covering the whole syllabus. Pricing process and methods.B. Foreign market selection and entry modes. Unit – II Product Planning and Pricing: International product life cycle research and informations. Basic export procedure and documentation. Domestic Vs International Marketing. Product designing and packaging. Note:. Unit – I International Marketing: Nature and Concept. Question No. International price quotations and payment terms. challenges in International advertising and media strategy. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Unit – IV Product Promotion: Methods of International product Promotion. All the questions shall carry 18 marks each. Opportunities and Challenges for marketing in International Environment .06 (ii) International Marketing Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. The rest of the eight questions will be set from all the four units. Managing channel conflicts. 24 .Com (VIth Semester) Paper : 6. Web marketing. Selection and appointment of foreign sales agents. Unit – III International Distribution: Channel structure and selection decisions.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. Organising trade fairs and exhibitions.

New Delhi. Ervind Homewood Illinois. and Keavenay S.Suggested Readings: 1. Prentice Hall. 4. Kotler Phillip: Moder Mott M. New Delhi.J. New Delhi. Bhattacharya R.C: The Essence of International Business. Prentice Hall.M. Keegan W. Multinational Marketing Management. 25 . 3. 2.M: Marketing and International Perspective. Caterora P.L and Varshney B: International Marketing Management: Sultan Chand.

Theory of Simplex method. Integer Programming. Question No. General Linear Programming Problem. Definition of Assignment Model. Mixed Strategies (2 x 2 Games. Game Theory – Theory of Games. Definition Charactertics. Graphical Method of Solution. 2 x n Games or m x 2 Games). 26 . Model I – Single Channel poison Arrivals with Exponential Service Times. Limitation.Introduction.The Examiner shall set nine questions in all covering the whole syllabus. Hungarian Method for solution of Assignment Problems.06 (iii) Fundamentals of Operations Research Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. Travelling Salesman problem. Charactertics of Games. Unit – III Queuing Models – Application. Formulation and Solution of transportation Models. Big-M Method. Waiting Time and Idle Time Costs. Assumption & Limitation Poisson of Queuing Model. Scope. Trans-Shipment Problems. Note:. Formulation of Linear Programming Problem. Introduction. The rest of the eight questions will be set from all the four units. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. Unit – II Transportation Model . Reduce Game by Dominance. Unit – I Basics of Operational Research – Development.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. Application.B. Rules – Look for a pure Strategy. Necessity. Infinite _ Population. All the questions shall carry 18 marks each. Elements.Com (VIth Semester) Paper : 6. Linear Programming . operating Characteristics.Assumption.

New Jesercy. R. Project Planning scheduling. Hien. PERT.. Ackaff. 3. Limitation. and Keith Parramor: Quantitative Methods in Finance. 2. John Wilely and Sons Inc. Harper Collins. Application. Fundamentals of Operations Research. New york 1986. International Thompson Business Press. 5. Generation of Random numbers. M. Prentice hall. CPM. Richard I and David S Rubin: Statistics for management. and Sasieni. Levin. Watsnam Terry J. 27 .Meaning.L.W.: Quantitative approach to Managerial decisions. Delhi. Delhi.. Advantage. Suggested Readings: 1. Morse: Statistics for Business & Economics. Cost Analysis and Crashing the Network Exercises. Prentice hall of India. Lawrence B.Unit – IV Simulation : Introduction. 4. When to use Simulation? Monte Carlo Simulation. Net Work Analysis in Project Planning: Project. L. India.W.

ECommerce marketing Communications. e-shop. M-Commerce. E-CRM Applications. Elements of Networking. Benefits of Auctions. E-Commerce and shopping.TCP / IP. WWW. Internets and extranets: Role of Internets in B2B Applications. Technology use in CRM. After-sales service. Firewall. Online advertising. ECommerce Travel and Tourism. The examiner will set two questions from each unit out of which the candidate shall attempt four questions selecting one question from each unit. e-visibility. Introduction. Display Ads. e-Diversity. URL. Grocery Supplies. Unit – III The Elements of e-Commerce: elements. Search engine 28 . Note:. Unit – IV Customer Relationship Management: Introduction need of an electronic CRM. E-Mail Protocals. Virtual Private Network (VPN). Virtual Auctions.Com (VIth Semester) Paper : 6. Future of E-Commerce. CRM in Indian Banking. Domain names Service. Application Extranet.The Examiner shall set nine questions in all covering the whole syllabus. E-Commerce in Financial Services. e-Business. Internet Protocal. Switching Techniques. Software Supplies and Support Electronic. Internet Shopping.06 Optional (iv) Computer: Essentials of e-Commerce –II Internal Assesment-10 Marks Theory Paper Max Marks-90 Marks Time: 3Hrs. B2B Business Models. Applications in E-Commerce. Web Browser. The rest of the eight questions will be set from all the four units. Client / Server Computing. Types of E-Commerce. Newspaper Internet Banking. and SSL. Unit – I E-Commerce : History of E-Commerce.HTTP. Access to Internets and Extranets . B2 C Business models. Internet and the Web features. Unit – II Technology Infrastructure for E-Commerce: Internet key Technology Concepts. A Website Evaluation Model. All the questions shall carry 18 marks each. Question No. IP Address. Delivering the goods.B.1 will be compulsory covering all the units and shall carry 6 small questions of three marks each. FTP. E-Commerce in Service Industry. Types and Examples of on-line Auctions. online payments. Online share dealing. CRM’s Goal. Internet e-Commerce security. Retail ECommerce. Business Models in Emerging E-Commerce Areas. Internet Bookshops.

Advantages and Challenges to online Retail. Sponsorships. CSV. Online Catelogs. Retail Sector. Tata Mco-raw-Hill. 1 e-Commerce. Offline adverting. Landon. Keunth. Himalaya Publishing House. Social Network. Books suggested : 1. Pearson Education. e-Commerce. David Whiteley. Website as a marketing Communication Toll. L. Murthy. E-Mail marketing. 29 . 2 e-Commerce.Advertising.

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