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2014-15 onwards)

Department of Commerce, School of Commerce & Management Studies,
Cuttack, Odisha-753003


Each paper for Compulsory, Elective & Honours subjects carries 50 marks
Internal Assessment 10 marks and Semester 40 marks.
COMPULSORY COURSE (CC)- Common for all Honours
Paper- I (CC-1.1.1)- Communicative English-I
Paper-II (CC-1.1.2)-Business Economics-I
ELECTIVE COURSE (CE)- Common for all Honours
Paper- I (CE-1.1.1)-Business Environment-I
Paper-II (CE-1.1.2)-Statistics for Business Decisions-I
Paper-I (CH-1.1.1)- Financial Accounting -I
Paper- II (CH-1.1.2)- Emerging Business Laws-I
Paper- III (CH-1.1.3)-Cost Accounting-I
COMPULSORY COURSE (CC) - Common for all Honours
Paper-III- (CC-1.2.3)-Communicative English-II
Paper-IV- (CC-1.2.4)-Business Economics-II
ELECTIVE COURSE (CE) - Common for all Honours
Paper-III (CE-1.2.3)-Business Environment-II
Paper-IV (CE-1.2.4)-Statistics for Business Decisions-II
Paper-IV- (CH-1.2.4)-Financial Accounting-II
Paper-V- (CH-1.2.5)-Emerging Business Laws-II
Paper- VI (CH-1.2.6)-Cost Accounting-II
COMPULSORY COURSE (CC) - Common for all Honours
Paper- V (CC-2.3.5)-Fundamental of Entrepreneurship-I
Paper- VI (CC- 2.3.6)-Banking, International Trade & Finance-I
ELECTIVE COURSE – (CE)- Common for all Honours
Papers- V – (CE-2.3.5)-Principles of Business Management-I
Paper-VI- (CE-2.3.6)-M.S.S.I (OR) Computerised Accounting-I


Paper-VII (CH-2.3.7)-Quantitative technique for Business Decision-I
Paper-VIII (CH-2.3.8)-Corporate Accounting-I
Paper—IX (CH-2.3.9)-Financial Markets operations-I
COMPULSORY COURSE (CC) - Common for all Honours
Paper-VII (CC-2.4.7)-Fundamental of Entrepreneurship-II
Paper-VIII (CC-2.4.8)-Banking, International Trade & Finance-II
ELECTIVE COURSE (CE) - Common for all Honours
Paper-VII (CE-2.4.7)-Principles of Business Management-II
Paper-VIII (CE-2.4.8)-M.S.S.I (OR) Computerised Accounting-II
Paper-X-(CH-2.4.10) Quantitative Technique for Business Decision-II
Paper-XI (CH-2.4.11) Corporate Accounting-II
Paper-XII (CH-2.4.12) Financial Markets Operations-II
PAPERS- (HONOURS -CH) - Common for all Honours
Paper –XIII- (CH- 3.5.13)-Management Accounting-I
Paper- XIV (CH-3.5.14)-Financial Management-I
Paper-XV- (CH-3.5.15)-Business Ethics-I
Paper-XVI (CH-3.5.16)-Income Tax-I
Paper-XVI (CH-3.5.16)-Principles of Marketing Mgt.-I
Paper-XVII (CH-3.5.17)-Auditing-I
Paper-XVII(CH-3.5.17)-Advertising & Sales Mgt.-I
Paper-XVIII (CH-3.5.18)-Indian Financial System-I
Paper-XVII(CH-3.5.18)-Human Resource Management-I

P-XVI-CH-3.5.16 – Commercial Bank Management – I
P-XVII-CH-3.5.17- Insurance Management – I
P-XVIII- CH-3.5.18- Merchant Banking and Financial Services –I
PAPERS- (HONOURS- CH) - Common for all HonoursPaper –XIX- (CH- 3.6.19)-Management Accounting-II
Paper- XX- (CH-3.6.20)-Financial Management-II
Paper-XXI- (CH-3.6.21)-Business Ethics-II


Paper-XXII (CH-3.6.22)-Income Tax-II
Paper-XXIII (CH-3.6.23)-Auditing-II
Paper-XXIV (CH-3.6.24)-Indian Financial System-II

Paper-XXII (CH-3.6.22)-Principles of Marketing Mgt.-II
Paper-XXIII (CH-3.6.23)-Advertising & Sales Mgt.-II
Paper-XXIV (CH-3.6.24)-Human Resource Management-II

P-XXII-(CH-3.6.22) – Commercial Bank Management – II
P-XXIII-(CH-3.6.23) - Insurance Management – II
P-XXIV- (CH-3.6.24) - Merchant Banking and Financial Services –II



1. Communicative English:- I
Paper-I (CC-1.1.1)
2. Business Economics:- I
paper-I (CC-1.1.2)
1. Business Environment-I
Paper-I (CE-1.1.1)
2. Statistics for Business Decisions:-I
Paper-I( CE-1.1.2)
1. Financial Accounting:-I
Paper-I( CH-1.1.1)
2. Emerging Business Laws:-I
3. Cost Accounting- I
B.COM (Communicative English-I)
Paper-I (CC-1.1.1)
Full Marks: 10+40

Time- 2 hours

Unit-I Comprehension of an unseen passage (300 words)
This should imply
(a) An understanding of the passage in question;
(b) A grass of general language skills and issues with reference to words and
usage within the passage and
(c) Ability to produces short independent interpretation based on themes and
issues raised in the passage.
To be assessed by both objective /multiple –choice(4×1 marks) and short
answer type tests(3×2 marks)
Unit-II A: Basic language skills: grammar and usage
 The ability to fill in blanks, choose correct forms out of alternative choices,
join clauses, rewrite sentences as directed (time, tense, aspect,
prepositioning forms, relative clause, linking devices)
 Replace indicated sections with single words/opposites/synonyms, etc
To be assessed by objective/multiple-choice tests
(1×8 marks)


Y Yeats. The Fly III. Spoken English and Broken English II. RAVENSHAW UNIVERSITY. discussion and written work. To be assessed by writing long answer type questions (6marks). My Mother’s Death Anniversary. Books Prescribed: a. Dilip k.HONOURS.Alternatives shall be given. A Snake in Grass V. Padhi The following pieces are to be studied: I. On Umbrella Morals IV. Macmillan anthology of modern English prose.Lover. When you are old – W. Kshirod K . Anusuya Kumari.NEW SYLLABUS FOR B. There should be formal training in composition writing though instruction. Formal principles of literary criticism should not be taken up at this stage.e. (1 ×8marks) Unit-III:Texts (12marks) Students should be able to grasp the content of each piece. Bird Watcher-N.COM. To be assessed by one of alternatives questions shall be given. Das. Sharma ii. 6 . The Veil To be assessed by objective /multiple –choice tests(1×2marks)+ short answers(2×2marks) B i. iii.f. Poet. Death. and comment on general points of narrative or argument. w. explain specific not proud-F Domme iv. -2014-15 Unit-II B: Composition: paragraph –writing (10marks) The students should not be left to conduct these exercises on the strength of their general reading and understanding of the language.Shiv K. Ezekiel.S. A. phrases and allusions.

e. Unit-II Production function-Distinction between short run and long-run production with one variable input –Relationship between total marginal and average production functions-Law of Variable proportions-production with two variable inputs-Isoquants-techniques of maximization of output. -2014-15 SEMESTER-I Business Economics-I Paper-I (CE-1. Economies and diseconomies of scale. Ahuja 4.M-10+40 Time-2 hours Unit-I Introduction: Basic problems of an economy. Demand function-determinants of demand and market demand-shift of demand vs. Business Economics H.1. AC and MC curves. Microeconomics Theory. AR.f.Murthy GK 7 .Gould and Lazear 2. Demand Meaning –Individual demand –law of demand. Chopra 5.NEW SYLLABUS FOR B.L. Business Economics with Lab works-DM Mithani .L. Reference 1. Nature and Scope of business EconomicsMicro and Macro economics-positive and normative –Inductive and deductive. Average revenue and Marginal revenue curves. Microeconomic Theory and Applications-Browining and Browning 3.COM. Unit-III Cost of production and revenue concepts: Cost concepts.1) F. movement curve-Elasticity of demand Supply: Law of supply-Determinants of supply market equilibrium concept of consumer surplus. Business Economics P. minimization of cost and maximization of profit scale of production. Nature of short run and Long run cost curves. U-shaped nature of average cost and marginal cost curves. RAVENSHAW UNIVERSITY. Utility: Law of diminishing marginal utility-law of Equi-marginal utility.S. w. MR and price elasticity of demand.HONOURS. A.

Dhar ( Kalyani Publishers) 3.I (CE-1. Nature of Culture .HONOURS. impact of culture on business.S.1. government responsibility to business.COM.K. Developments of statistics. Importance. Manifestations. Economic Environment & Growth: Nature of Economic Environment. Monetary.1) FM-10+40 Time. Business responsibility to government. w. Social and Cultural Environment: Three political Institutions-Legislative. -2014-15 ELECTIVE COURSE BUSINESS ENVIRONMENT-I Paper. misuse of distrust of statistics. Scope and Characteristics.2 hours Unit –I Business and its Environment Indian Business Environment: Concept. Reference: 1. skewness. measurement of central tendency. Political. business participation in cultural affairs.f. Chand) 4. Strategies for going global. Aswathappa ( Himalaya Publishing House 2. Business Environment: P. A. 8 . The international Business Environment: Sundaram and Black ( Prentice Hall) FM-10+40 ELECTIVE COURSE STATISTICS FOR BUSINESS DECISIONS-I Paper. India WTO and trading blocks. Challenges of international business.1. Exim policy and industrial policy on Business (Latest Policy Measures) Unit-III Legal. Essentials of Business Environment: K. features of Indian Business Environment.NEW SYLLABUS FOR B. dispersion. Executive and Judiciary.e. Business and Society : Farooq Khan ( S. moments and kurtosis. limitations. importance and scope.I (CE-1. Economic Factors Unit-II Global Environment Nature of Globalization. Government Policies. RAVENSHAW UNIVERSITY. Ecology & Business. statistics in managerial decision making.Impact of fiscal.2) Time-2 hours UNIT-I BUSINESS STATISTICS AND MEASURES: Business Statistics: Meaning and definition.

Quantity index number. A. New Delhi 3. Agrawal B. value index numbers. degree of correlation. multiple regression equation.P. probable error.N. significance. Meaning.NEW SYLLABUS FOR B.f. variance of residuals. : Fundamentals of Statistics 9 .S. chain base index numbers. spearman’s rank correlation and concurrent deviation method. Business Statistics. Elahance D. Regression analysis:. -2014-15 UNIT-II CORRELATION AND REGRESSION: Correlation Analysis: Meaning.r. steps in construction of index number.COM. characteristics. Himalayas Publishing House 2. construction of Index numbers. standard errors of estimate.meaning significance. Ya Lun Chou: Statistical Analysis with Business and Economics. regression lines.C. Ltd 6. Regression coefficients. test of a good index number. uses.L. regression equation of Y on X and X on Y. Statistical Method. splicing and deflating consumer price index. & Others. Sultan Chand 4. Limitations of index numbers. classification. Statistics for Business decisions 7. correlation and causation. partial coefficient. properties of residuals . Graphic and Karl Pearson’s coefficient of correlation (including grouped data).K. RAVENSHAW UNIVERSITY. non-linear regression correlation vs regression and limitations. Gupta Indra: Business Statistics . importance of index numbers.HONOURS. Regression equations in case of correlation table. Basic Statistics New Age International Publishers 5. ApplicationHolt Rinehart and Winster. w. UNIT-III INDEX NUMBER Index Number: Relatives. base and current year.e. types. utility. Mittal P. Agarwal D. Gupta S. base shifting. multiple correlation coefficient and properties. types of correlation. Gupta S. Ref: 1. Multiple correlation and regression. Methods of construction of Index numbers. methods of determining correlation: scatter diagram. cost of living index number. Virnda Publication Pvt.

Jain and K. RAVENSHAW UNIVERSITY. Accounting process.B. disposal of assets. S. Sukla and Grawal. Chand and Co 5.Financial Accounting – Kalyani Publisher 4. change of depreciation methods. -2014-15 SEMESTER. Radhaswamy. M. UNIT-II Rectification of Errors: Final accounts of sole proprietorship organizations. Books 1.Com. capital and revenue expenditure and incomes. Narang.Financial Accounting HPH 10 . Branches of Accounting.e. Functions. advantages and Limitations of Accounting. Gupta R. recording of business transactions Journal and ledger and preparation of trial balance.HONOURS.S.L.1. Jawhar Lal & S. methods of charging depreciation.I HONOURS COURSE FINANCIAL ACCOUNTING-I Paper.f.I (CH-1. Preparation of financial statements from incomplete records.Financial Accounting sultan Chand and Sons New Delhi 2.N. Financial Accounting principles concepts and conventions and working rules. w. statement of affairs method and conversion method.Advanced Accounting I. Basic Accounting concepts and Accounting standards: Indian Accounting standards ( only outlines). Income and Expenditure Account and Balance sheet.1) FM-10+40 Time-2 hours UNIT-I Financial Accounting: Definition. Maheswari Advanced Accounting: Vikash New Delhi 3.COM. Account of Non commercial organization. Srivastav.NEW SYLLABUS FOR B. Standard relating to depreciation.P. salient features of Accounting. S. UNIT-III Depreciation Accounting: Definition of depreciation.S. preparation of Receipt and payments Account.L. A.

COM. Kapoor N. -Business Law. Sultan Chand & Sons New Delhi 2. Bulchandani KR. Law of Agency UNIT-III Sale of Goods Act & Consumer Protection Act. unpaid seller. Bailment and Pledge. suits for breach of the contract and sale by auction. Formation of Contract. RAVENSHAW UNIVERSITY. Contract of Sale.e. Pearson 11 .Business Law. proposal. Effects of the contract.Business Regulatory Frame work. -Business Law. void agreements.HONOURS.I (CH-1.C. Vikas Publishing House New Delhi 3. Ref: 1.D. performance of contract. Preliminary. Kuchhal M. w. Breach of Contract. UNIT-II Law of Agreement: Bailment and pledge and Law of Agency: Indemnity and Guarantee. acceptance.2) FM-10+40 Time-2 hours UNIT-I LAW OF CONTRACT: Essential elements of a contract.S. A. 1986. agreements and contract.1. consideration and legality. Purnakam. capacity to contract.f. free consent.Himalaya Publishing House 4. Consumer Protection Act. Das. communication.NEW SYLLABUS FOR B. -2014-15 SEMESTER-I HONOURS COURSE EMERGING BUSINESS LAWS-I Paper. Condition and warranties. contingent performance. discharge of contract.

A. Absorption of over head. –Cost Accounting. S. & Vashist C.Principles and PracticeKalyani Publishers 12 .N. ABC analysis. Contract Costing Features of contract costing. Power House Costing.D. methods of absorption of Production Over head. special points in contract costing.II Accounting for labour cost control procedure. overtime. UNIT-III Job Costing. cost unit. selling and distribution overhead. administrative. importance and limitations of cost accounting. pricing of materials issue treatment of material losses. Batch Costing. Saxena V.3) COST ACCOUNTING Unit-I Introduction: Meaning. departmentalization. Installation of a costing system. – Cost Accounting. VED analysis.1.COM.level setting. actual and predetermined rates. Perpetual Inventory System. Re-apportionment of service Department Costs. Service Costing. Accounting for material control: concept and technique. scope.f. labour turnover. Accounting for overheads: Classification.e. Escalation clause. w. Elements of cost. Himalaya Publishing House 3. transport costing.A Text Book sultan Chand & Sons 4. objectives. UNIT. Arora M. Production and service departments. Methods of costing. Allocation and Apportionment. RAVENSHAW UNIVERSITY. choice of an over head absorption rate. Under absorption and over absorption of over head. contract costing procedure. Jain.L. techniques of costing. profit on uncompleted contracts. cost classification.S. Blanket and multiple rates. cost sheet and concept of cost audit. Job costing procedure.K.P & Naranga K. Jawaharalal & SrimaSrivastav – Cost Accounting – Tata McGrawHill 2. Economic Order Quantity. -2014-15 SEMESTER-I HONOURS-(CH 1. Reference: 1. – Advanced Cost and Management Accounting. cost plus contracts. idle time.HONOURS. Techniques of material control.NEW SYLLABUS FOR B. Canteen Costing. Principles of cost accounting. cost concepts. methods absorption of production over head. Methods of wage payment: Remuneration and incentive.

phrases and allusions.2. HONOURS DEPARTMENT OF COMMERCE SECOND SEMISTER COMPULSORY COURSE (CC) 1. Shakespeare iv) London. Communicative English:-II Paper-III (CC-1. Das. and comment on general points of narrative or argument.4) HONOURS COURSE (CH) 1. w.4) ELECTIVE COURSE (CE) 1. Emerging Business Laws-II Paper.Com (Communicative English)-II Semester-II Paper-III (CC-1.2.2.S.e. Anusuya Kumari. RAVENSHAW UNIVERSITY. Padhi i) The Night Train at Deoli ii) The Dog of Titwal iii) A Gandhian in Garwal : Chandi Prasad Bhatt iv) To be assessed by objective/multiple-choice tests (1 x 2 marks= 2 marks) + short answers (2 x 3 marks= 6 marks) Unit III B: 6 marks The following poems are to be studied: i) Vignette. Statistics for Business Decisions-II Paper-IV (CE-1.3) Full Marks: 10+40 Time-2 hours Unit I Note making 10 marks Unit II Correction of errors in a given passage (editing)( 8 errors) 8 marks Unit III A: 8 marks Students should be able to grasp the content of each piece. Business Economics:. Anthology of Modern English Prose.1. Naidu iii) Let me not to the marriage of true minds.2. K Daruwallah ii) The Sorrow of Love – S.II Paper-IV (CC-1.Kshirod K.6) B. Business Environment.COM.f.V (CH-1.3) 2.2. Financial Accounting-II Paper. explain specific words.2.W.IV (CH-1.III (CE-1.HONOURS.4) 2. COM.VI (CH.5) 3. A.NEW SYLLABUS FOR B. Cost Accounting – II Paper. -2014-15 B.K. Formal principles of literary criticism should not be taken up at this stage. Dilip K.W.2. Blake To be assessed by objective/multiple-choice tests (1 x 2 marks= 2 marks) + short answers (2 x 2 marks= 4 marks) Unit IV “Silence! The Court is In Session” by Vijay Tendulkar 8 marks To be assessed by short answers (2 x 2 marks = 4 marks) + long answer (1x 6 marks) 13 .2. Eds.II Paper.3) 2.

2.Browining and Browning Business Economics H. Ricardian and Modern theories of rent. Kinked Demand Curve.Chopra SEMESTER . Puri – Himalaya Microeconomic Theory and Applications. Problems of developing countries. RTPs.4) FM-10+40 Time – 2 hours UNIT-I Market Structure: (I) Objectives of business firm. Classical and Keynesian theories of interest. Reference 1. Status of Technology.L. UTPs. World Bank. Determination of wage under perfect. Oligopoly: meaning and characteristics. competition. FEMA 14 .II ELECTIVE COURSE BUSINESS ENVIRONMENT-II PAPER. Perfect Competition. International economic institution (WTO.f.N. RAVENSHAW UNIVERSITY. International economic grouping. A. Quasi rent . Ahuja Business Economics P. 3. and Human-side of Technology. The Competition Act 2002. Microeconomics Theory. concept and the theories of profit. w. UNCTAD) UNIT-III Trade Regulations: Regulation of Trade Practices. 4.Gould and Lazear Business Economics –II – Mishra.3) FM-10+40 Time – 2 hours UNIT-I Technological Environment: Features of Technology. IMF.e. FERA. Profit nature. Monopoly – Determination of price and output. comparison between perfect competition and monopoly equilibrium. Price and output determination. UNIT-II International Environment: Trends in World Trade.III (CE-1.2.HONOURS. 5.2. UNIT-II Market Structure (II): Monopolistic competition meaning and characteristics. price and output determination of a firm and the group.NEW SYLLABUS FOR B.COM. comparison with perfect competition. Impact of Technology Management of Technology. UNIT-III Factor Pricing: Marginal productivity theory of distribution. MTP.profit maximization and equilibrium of firm and industry. -2014-15 Semester – II Business Economics-II Paper-IV (CC-1.S.

sultan Chand Agarwal B. 3.2. and importance.Binomial. Ltd. 6. RAVENSHAW UNIVERSITY. baye’s theorem mathematical expectation.additive and multiplicative model. Computation of seasonal indices by simple averages. consistency of data. & Others. Gupta S. and Gupta Indra: Fundamentals of Statistics -Himalaya Publishing House Ya Lun Chou: Statistical Analysis with Business and Economics. types. Forecasting. w. Statistical methods. conditional probability. K. 2.Aswathappa (Himalaya Pub. Business Statistics.N. Difference between correlation and Association. UNIT-III Theory of Probability: Probability concept.C. Least square (including linear. Fundamentals Of Statistics 15 . parameters and application to business.COM.f. Business Environment: P. UNIT-II Time Series: Meaning. Addition and multiplication.K. Application HoltRinehart and Winster. their properties. causes of variations in time series data. 4. A. Statistics for Business Decisions Elahnce D.HONOURS. Association and disassociation. proportion method. definition. Components of a time series.Concept.Chand) 4. second degree and parabolic trend). 7. House) 2. : Basic Statistics.Dhar (Kalyani Publishers) 3. Yule’s Co-efficient of Association. ratio-totrend. Decomposition. ratio-to-moving average and link relative methods. types and importance. Essentials of Business Environment: K.S.L.P. New Age International Publishers Agarwal D. Virnda Publication Pvt.NEW SYLLABUS FOR B.e. Business and Society: Farooq Khan (S. The International Business Environment: Sundaram & Black(Prentice Hall. methods of studying association comparison of observed and expected frequency method.R. Reference: 1. Determination of trend moving average method. New Delhi Gupta S. 5. Co-efficient of colligation and co-efficient of contingency. Probability distribution. Mittal P.II STATISTICS FOR BUSINESS DECISIONS-II PAPER-IV (CE-1.4) FM-10+40 Time – 2 hours UNIT-I Association of Attributes: Concept. -2014-15 Reference: 1. Forecasting theories and methods of forecasting. Poisson and Normal distribution. New Delhi) SEMESTER. theorem. Business ForecastingConcept.

Jain and K. Reference: 1. Preparation of consolidated profit and loss account and Balance sheet.e. Articles of Association. calculation of sacrificing ratio.B. v/ikash. prospects. accounting treatment on the admission.Com Financial Accouting. Definition of Negotiable Instruments. Srivastav.Financial Accounting Sultan Chand and Sons. Branch final account system.HONOURS. UNIT-II Hire Purchase and Installment transaction Repossession of assets. Bill of Exchange and Cheque(including the recent changes). Murray Decision. Resolution minutes. Holder and Holder in due course. 3. retirement and death of partners.S.5) FM-10+40 Time – 2 hours UNIT-I: Negotiable Instrument Act 1881. 4. New Delhi S.2. Unit-III Consumer Protection Act. Dissolution of Partnership: Insolvency of one Partner Gardner vs. Environment Protection Act. voting . Jawhar Lal & S. dishonor and discharge of negotiable instrument.4) FM-10+40 Time – 2 hours UNIT-I Accounting of Partnership Business: Change in profit sharing ratio.Narang. 5. Insolvency of all partners.P. w. RAVENSHAW UNIVERSITY. Unit-II Company Law: Promotion and incorporation of companies. treatment of goodwill. New Delhi S. types of crossing. Piece-Meal distribution.N. kinds of meetings. wholesale branch system.Chand and co SEMESTER-II EMERGING BUSINESS LAWS-II PAPER – II (CH-1. Sales of partnership firm.COM. -2014-15 HONOURS COURSE SEMESTER-II FINANCIAL ACCOUNTING-II PAPER. company meetings. A. quorum.Maheswari Advanced Accounting . Accounting Treatment in the books of Head Office.NEW SYLLABUS FOR B. Royalty ` Accounts UNIT-III Branch Accounting: Dependent branches. Independent branches.IV (CH-1.L. 16 .Financial Accounting.L and Radhamswamy M.f. HPH Gupta R. 2. memorandum of Association.2.Kalayani Publisher Sukla and Grawal – Advanced Accounting I – S. negotiation. Branches under debtors system. crossing of a cheque. stock and debtors system. Features of Promissory Note.

4. Concept. professional managers. Purkam. Srivastav – Cost Accounting – Tata Mc Graw Hill 2. Objectives.10+40 UNIT – I 1. entrepreneurs vs. Sultan Chand& sons. qualities of a successful entrepreneur. intraprenueur.Principles and Practice.P & Naranga K. Jain. S. w.3. Activity based management and activity based budgeting.COM. Target Costing: Meaning. –Cost Accounting. Arora M.D. Saxena V. entrepreneurial vision and mission. A. Characteristics. Process Losses and Wastages.f. Himalaya Publishing House 3. & Vashist C. New Delhi P Saravanavel. Vikas Publishing House.Kalyani Publishers SEMESTER-III +3 IInd Year Commerce COMPULSORYP-V (CC-2. Kapoor N.Business regulatory Frame work. Pearson. definitions and characteristics. entrepreneur vs. -2014-15 References: 1.NEW SYLLABUS FOR B. Property and Efficiency Audit.5) FUNDAMENTAL OF ENTREPRENEURSHIP-I Time. Cost Audit programmes. Senthilkumar – Legal Aspects of Business – Himalaya Publishing House Kuchhas M.S. entrepreneurial leadership.e. 17 . growth of entrepreneurship development in India. Uses and Problems of Target Costing. Business Law. – Advanced Cost and Management AccountingA Text Book sultan Chand & Sons 4. Advantages. 3.2.2 hours Entrepreneurship Meaning. 2. Activity Based Costing: Meaning. steps for the implementation of ABC system. types of entrepreneurship and entrepreneur. uses of ABC.L. Business Law. RAVENSHAW UNIVERSITY. Method of Reconciliation. UNIT-III Reference: FM.N. criticism of ABC system. Role of cost Accounting in an ABC system. process of Target Costing. Process Costing Procedure. Work in progress (equivalent production). UNIT-II Reconciliation of Cost and Financial Accounts: Need Reasons for disagreement in Profit/ Loss. Internal Process Profits. Jawaharalal & S. – Cost Accounting. Cost Audit in India. SEMESTER-II HONOURS-(CH 1.C. New Delhi Das. Cost Audit: Meaning Distinction between Cost Audit and Financial Audit.6) COST ACCOUNTING-II FM-10+40 Time – 2 hours UNIT-I Process Costing: Meaning.D.K.HONOURS.

Investment Policy. Environment and Entrepreneur . B. credit control.6) BANKING. Entrepreneurial Megabucks. John Wiley and Songs Srivastav. 18 .f. motivational factors for women entrepreneurship. Traits needed for success of women entrepreneurs.S. 2. Terms of trade. prospects for women entrepreneurship.COM. motivation-theories of Abraham Maslow's and Frederick Herzberg. A practical guide to industrial entrepreneurs. RAVENSHAW UNIVERSITY. Reference: 1. Government Programmes for the development of women entrepreneurship. environmental factors affecting entrepreneurship. entrepreneurial behavior and psycho-theories. -2014-15 UNIT –II Entrepreneurial Environnent Meaning.e. A. Credit Creation. Appraisal Implementation.C. Empowerment of women entrepreneurship. women Entrepreneurship – A state of mind. programmes for group formation and training productive skills. 6. factors influencing entrepreneurial performance UNIT-III Women Entrepreneurship: Concept.. Balance sheet of a Commercial Bank. 5. 4. S. Tata McGraw Hill Saibaba-Fundamental of Entrepreneurship-Kalyani Publishers Arora/Sood-Entrepreneurship Development. w. 7.3. Reserve Bank of India-functions and its monetary policy. types. growth of women entrepreneurs. Problems faced by women entrepreneurs. Patra. Project Preparation. meaning and types. Theories of Absolute and Comparative costs. Role of Commercial Banks UNIT-II Central Banking: Functions of Central Bank. David. KK – Fundamentals of Entrepreneurship-Himalaya Publishing House Tandon. sultan Chand Prasanna.NEW SYLLABUS FOR B. theories of entrepreneurship. A.Kalyani Publishers SEMESTER-III COMPULSORY P–VI (CC-2.HONOURS. 3. Chandra. Chugh Publications Siner. INTERNATIONAL TRADE AND FINANCE-I FM-10+40 Time-2 hours UNIT-I Commercial Banking: Functions of Commercial Banks. entrepreneurial behavior. Gains from trade.B. UNIT-III Inter-regional and international trade need for a separate theory of international trade.quantitative and selective measures. National Perspective Plan for Women (NPPW).

Sultan Chand and sons T. Himalaya. Sayers. Decenzo… & T.5) PRINCIPLES OF BUSINESS MANAGEMENT-I FM-10+40 Time-2 hours Unit-I Concept.Himalaya Publishing House Monetary Economics : S.Money. K. Prasad. Renis Likert. Nature . role of the manager ( Henry Mintzberg). C. 4.COM. system and contingency approach.3. 4.principles of management.HONOURS. Pearson Publication Sharma/Gupta. 8. objectives of management. 2. 9. Characteristics of Management. Significance. O’ donnel and Heinz Weihrich – Essentials of Management.S. 7. L. qualities of manager. Chester I Bernard). Publishing Principles of Business Management by S. Robins. Principles of Business Management. MBO. Press Indian Economics : Essays on Money and Finance. Planning: Nature of planning. 3. Modern Management Theories: Quantitative. importance of planning. Reference: 1.Kalyani Publishers 19 . managerial roles. significance of management.B. 6. Benefits of MBO. S. decision making. Principles of Business Management by T.f.Chand and Company Monetary Theory and Public Policy: K.W. Banking and International Trade (AI). Banking and International Trade .S. 6. scientific management theory of F. Pany. Management Process: Concept of Management. McGregor. A. Gupta. Administrative Management approach by Henry Fayol.e. -2014-15 Reference: 1. Vikash Dr. Kalayani Publisher Modern Banking : R. principles of planning. Pany. 2. Abraham Maslow. Tata McGraw-Hill Education Drucker Peter: Management challenges for the 21st century Ortord.R. K. functional areas of management .Kalayani Publishers SEMESTER-III PASS-V (CE-2. types of planning and planning process. Rangarajan Paul.M. Neo classical Theories (Elton Mayo. Unit-II Development of Management Thoughts: Classical or traditional theories of management: Max Weber Bureaucratic model. Chandan. R. Kurihara. strategy formulation. process of MBO. Taylor. Nature of Management. Oxford University. DM – Money. w. 3. Principles of management. Unit-III Business Environment: Internal & External environmental factors. Pearson Publication Koontz. RAVENSHAW UNIVERSITY. Ramaswamy.K. D. techniques of decision making. Fundamental of Management. J. types of decisions.S. Neru Vasisth students guide to management taxman.NEW SYLLABUS FOR B. process of management/ management functions. 5. features of MBO. 5. Mithani.

Taxation Benefits. Tally Screen. Working Capital Management.e.S. Optimum Size of the Plant.III PASS-VI (CE-2. Computerized Accounting Package. Technology − The Competitive Weapon Unit – III Financing Small Business Means of Financing. Staff Training. Financial and Simple Cost Records. Introduction to Tally.B. 20 . Reference: 1 2 3 Management of Small Scale Industries by Vasant Desai. C. Production Mix. Concept of Decision-Making and Implementation. Alteration & Display of Ledger Accounting. Gupta & S. Cost of production. Planning and Control of Profit.S.I. A. components of computer system UNIT-II Introduction to Diff. S. FDI UNIT II Establishing Small Industries: Production Management Production in Small-Scale Industry. Legal Framework. Features.6) COMPUTERISED ACCOUNTING FM-10+40 UNIT-I Time-2 hours Introduction to Computer. Capital Structure.S. Entrepreneurship and small business Management: Dr. Creation.3. Planning of Performance.6) (M. OR COMPUTERISED ACCOUNTING M. Full Utilization of Production Facilities. Technical Know-How. Himalaya Publishing House. Khanka.L.f.S. Dr. Organisational Structure.COM. Display of Financial reports F11 and F12 configuration. Benefits of Computer. Creation. Production Process. Primary Group & Sub group. -2014-15 SEMESTER.S. Working Capital Finance − The Tandon Committee Norms. Rules and Regulations Governing Small-Scale Industry. S. Recording of Transactions through vouchers. RAVENSHAW UNIVERSITY.HONOURS. w. Application of computer. UNIT-III Advantages of Computerized Accounting Package. Release and Versions of Tally.NEW SYLLABUS FOR B. SEMESTER-III PASS-VI (CE-2. Malhotra. Production Control.I-I FM-10+40 Time-2 hours UNIT I Meaning and Concept of Small Scale Industries –Frame work and Organisation. Gupta. Small-Scale Industries: An Overview. How computer works.3. Institutional Financial Assistance.S. Alteration & Deletion of Company. Sultan Chand Management of Small Scale Industries by I. Production Planning in Small-Scale Industry.

2. 2.3. RAVENSHAW UNIVERSITY. Network Analysis (PERT-CPM) References: 1. Disposal of Profits. Business Mathematics – by J. preparation of profit and loss a/c. w. Introduction to Quantitative Methods.K.S.2. A. Patri.2 (BPB Publication By A.Himalaya Publishing House Operation Research.(CH. Valuation of share.III D.f.e. issue of rights and bonus shares.HONOURS. Employees stock option scheme. Sharma Business Mathematics – by S.3.III Decision Tree Analysis.III HONOURS. Managerial Remuneration. Incorporation. 4.D. Determinants and Matrices UNIT – II Managerial Decision Making: An Overview. Singh.2. Kalyani Publishers SEMESTER. Annuities. Types of Securities issued by Companies. 3. Issue and Redemption of debentures. Valuation of Goodwill. and Balance sheet. Sharma Business Mathematics. Issue. K.2 By Vishnu Singh (Asian Computech Book) Implementing Tally 7. Learn Tally. Buy back of shares.(CH. forfeiture and Re.issue of forfeited S.8) CORPORATE ACCOUNTING-I FM-10+40 Time-2 hours UNIT-I Joint Stock Company: Introduction. 7. UNIT-III Company Final Accounts: Meaning and necessity of published accounts. -2014-15 Reference: 1. SEBI guidelines on Issue of Shares. 21 . Nandhani SEMESTER. sweat equity shares.COM. Inventory Control Techniques and Queuing Methods UNIT.7) QUANTITATIVE TECHNIQUE FOR BUSINESS DECISIONS-I FM-10+40 Time-2 hours UNIT – I Simple Interest and Compound Interest. UNIT-II Preference Shares Redemption of preference shares.NEW SYLLABUS FOR B. Underwriting of issue of Securities.

L.Advanced Account – Sultan Chand and Sons Hanif & Mukherjee. Tata McGraw Hill S. Speculative Trading – Kinds of Speculators – Speculative Transactions – Stock Indices – Indices of NSE SEBI. w. Narang-Corporate Accounting.Modern Accountancy.NEW SYLLABUS FOR B.e. Gordon and Natarajan-Financial Markets and Services-Himalaya Publishing House Gordon and Natarajan-Financial Market Operation-Himalaya Publishing House 22 . RAVENSHAW UNIVERSITY. Repo Instruments-Structure and Features of Indian Money Market. Capital Market – Features of a Money Market-Features of a Developed Money Market – Importance of Money Market – Composition of Money Market – Call Money Market – Commercial Bills Market or Discount Market – Bill Market Scheme – Treasury Bill Market – Money Market Instruments – Commercial Papers – Certificate of Deposit (CD) – Inter-bank Participation Certificate.P Jain and K.3.HONOURS.(CH.COM. 2.f.III HONOURS. Kalyani Publisher SEMESTER. Gupta R.S.9) FINANCIAL MARKETS OPERATIONS-I FM-10+40 UNIT – I UNIT – II UNIT. A. Investors’ Protection. NSE and BSE Controller of Capital Issues (CCI) – Securities Contracts (Regulations) Act – Malpractices in Securities Market – Deficiencies in the Market – Securities and Exchange Board of India (SEBI) – SEBI Guidelines – Recent Guidelines Factors Affecting Investors’ Interest – Investors’ Protection Measures Over The Counter Exchange of India (OTCEI) – Trading in OTC Exchange – National Stock Exchange (NSE) of India – Bombay Stock Exchange (BSE) Reference:1.L.Definition – Money Market vs. -2014-15 Reference: 1. 3. 2.2. Radhaswamy.III Time-2 hours An Overview of Financial Markets in India Functions of the Financial System – Financial Concepts – Financial Assets– Classification of Financial Assets – Financial Intermediaries – Financial Markets and their Classification– Importance of Capital Market – Money Market – Foreign Exchange Market – Financial Rates of Return – Financial Instruments Money Market and Secondary Market Money Market . Recent Developments Secondary Market Introduction – Functions/Services of Stock Exchanges – Functions of Brokers – Registration of Sub-brokers – Kinds of Brokers and Their Assistants – Methods of Trading in a Stock Exchange – Current Settlement Procedure of Trading Transactions – Online Trading – BSE-BOLT System – Mobile Trading – Merits of Online Trading – Types of Stock Market Orders (NSE-NEAT system) – Carry over or Badla Transactions – Genuine Trading vs.

UNIT-3 Rural Entrepreneurship: Meaning of Rural Entrepreneurship. w.S. RAVENSHAW UNIVERSITY. EDPs in India: A Historical Perspective. ‘Entrepreneurial Development’. Institutions and Services-Pearson Education India-2011 SEMESTER-IV +3 2ND YEAR COMMERCE COMPULSORY-P-V (CC-2. Course Contents and Curriculum of EDPs. S. How to develop Rural Entrepreneurs. -2014-15 3.. Gupta C. ‘Entrepreneurship’.e. Vasant Desai-Indian Financial System and Financial Market Operation. DICs. New Delhi-2008 Bharati V. SIDO. References: 1. Problems of Rural Entrepreneurship. and Srinivasan N. Gurusamy-Financial Markets and Institutions-Tata McGraw Hill. ‘Entrepreneurship Development in India’. 4.7) FUNDAMENTALS OF ENTREPRENEURSHIP-II FULL MARK-10+40 TIME-2 HOURS UNIT-1 Entrepreneurship Development Programmes (EDPs): Meaning of EDP.HONOURS. SSID.4. New Delhi 4. SSIB. future of entrepreneurship in India. Phases of EDPs. R. Khanka S. Objectives of EDPs. Rural Entrepreneurship/Industrialization in Retrospect.f. Problems of EDPs.NEW SYLLABUS FOR B. M. Himalaya Publishing House. TCOs and other Specialised Institutions. Hisrich. Mumbai 3. NSIC. A.S. Evaluation of EDPs UNIT-2 Institutional Support to Entrepreneurs for Finance/Training: Need for Institutional Support. Need for Rural Entrepreneurship.COM. ‘Entrepreneurship Development and Small Business Management’. New Delhi 2. Vasant Desai.D & Peter. 5. Sultan Chand.P.Himalaya Publishing House Dr. Need for EDPs. Support organisations for developing rural entrepreneurship. SIDBI. S.Chand.P. SISIs. Tata McGrath Hill. Role of NABARD. Pathak-The Indian Financial System: Markets.B. New Delhi 23 .

A)-Origin of GATT.. Measures for correcting Disequilibrium in the Balance of payments UNIT-2 Foreign Exchange Market and its Functions-Rate of Exchange. Structure of Balance of payments.NEW SYLLABUS FOR B. Banking. New Delhi 24 . Causes of Disequilibrium in the Balance of payments. Fixed and Flexible Exchange Rates UNIT-3 International Financial Institutions-The World Bank-International Financial Corporation (I. -2014-15 SEMESTER-IV +3 2ND YEAR COMMERCE COMPULSORY-P-VI (CC 2.D. ‘International Economics’.L. Types of Disequilibrium in the Balance of payments.f. RAVENSHAW UNIVERSITY.S. Salvatore D. Objectives of GATT-Origin of the UNCTAD and its functions-UNCTAD and GATT References: 1.M. International Trade and Public Finance’.e. Mac. Himalaya Publishing House. ‘International economic’. Chocollades. Mithani D. Sodesten and Reed.HONOURS. Balance of Trade and Balance of payments. ‘Money. Equilibrium in the Balance of payments. Causes of Fluctuations in exchange rates. Equilibrium rate of Exchange. ‘International Economics’.F. Prentice Hall 3.COM. Tata McGrath Hill. Millan 4. Balance of Payments Theory. Mumbai 2. Mint Parity Theory.8) BANKING.C)-International Development Association (I.4. A. Purchasing Power Parity(PPP) Theory. Criticisms against PPP Theory. INTERNATIONAL TRADE AND FINANCE-II FULL MARK-10+40 TIME-2 HOURS UNIT-1 Balance Of Payments.. w. Determination of rate of exchange.

oral. formal and informal organization. sources of recruitment. process of change. New Delhi 4. responsibility. upward. emerging horizon of management in changing environment References: 1. communication network. ERG. MIS. Pearson Education 2. effective communication Controlling: Advantages and limitations of control techniques (Budget.COM.f. process of delegation of authority. decentralization of authority UNIT-2 Staffing.S. Theory Z.S. nature of organization. Staffing process. ‘Principles and Practice of Management’. HRP process.e. ‘Business Organisation and Management’. barriers of communication.NEW SYLLABUS FOR B. Human Resources Planning (HRP). delegation. centralization Vs. Management Audit) Change: Forces of Change. organization structure. A. departmentation. Pany. PERT/CPM. reinforcement theory. selection. Koontz and Weirich. compensation. Free-rein). theories of motivation (Theory X and Theory Y. motivation. downward. ‘Principles of Business Management’. Participative. Chand. BreakEven. process. ROI. overcoming resistance to change. -2014-15 SEMESTER-IV +3 2ND YEAR COMMERCE PASS-V (CE-2. Vasishth Neeru. gestural communication. RAVENSHAW UNIVERSITY. Rao V.. Vroom. types of organization structure. Porter & Lawler). New Delhi 6. written. horizontal. Herzberg. formal. methods of departmentation. nature of motivation. ‘Essentials of Management’. Pillai R. importance of organization. principles of organization. Tata McGrath Hill. Theories of Leadership (trait. leadership style (Autocratic. Himalaya Publishing House. importance of Leadership.N. w. 25 . Tushar Kanta. behavioral and contingency ) UNIT-3 Communication: Nature.P.S. resistance to change. training. importance and methods of communication.HONOURS. Taxman Publication 5.7) PRINCILPES OF BUSINESS MANAGEMENT-II FULL MARK-10+40 TIME-2 HOURS UNIT-1 Organization. Maslow. Leadership.4. informal. Mumbai 3. qualities of a good leader. overcoming barriers to communication. authority. ‘Principles of Management. S. diagonal. principles of delegation.

S. 3. S. Desai Vasant. A.B & Khanka S. UNIT-2 Sickness in Small Business: Meaning of industrial sickness. Signals and symptoms of industrial sickness.S..COM.4. Payment of Wages Act. RAVENSHAW UNIVERSITY. ‘Management of A Small-Scale Industry’. Advertising and Salesmanship References: 1.S. Pricing policy. Mumbai 26 . Sultan Chand & Sons. Marketing information. Workmen’s Compensation Act.I-II FULL MARK-10+40 TIME-2 HOURS UNIT-1 Legal Framework for small Business: Factories Act. Himalaya Publishing House. Product branding and packaging.Chand. Payment of Gratuity Act.S. New Delhi Desai Vasant. 2. Himalaya Publishing House. Channels of Distribution. Payment of Bonus Act. ‘Entrepreneurial Development’. ‘Entrepreneurship and Small Business Management’.f.I OR COMPUTERISED ACCOUNTING M.8) M. Consequences of industrial sickness. Minimum Wages Act. Causes of industrial sickness. New Delhi Gupta C.e. -2014-15 SEMESTER-IV +3 2ND YEAR COMMERCE PASS-VI (CE-2. 4. ‘Small Scale Industry and Entrepreneurship’. Government policies on revival of sickness and remedial measures UNIT-3 Issues in Small Business Marketing: Concept of Marketing. Problems of small scale-units. Industrial Disputes Act. Marketing Mix.NEW SYLLABUS FOR B. New Delhi Khanka S. Employees Provident Fund Act. w.S. Employees State Insurance Act..S.HONOURS.S.

‘Computer Application in business’.S. Nadhani.f. K.K. -2014-15 SEMESTER-IV +3 2ND YEAR COMMERCE PASS-VI (CE-2. stock item units of measure. Learn Tally 7. Implementing Tally 7. A.NEW SYLLABUS FOR B.K. Stock category. Bank Reconciliation Statement.COM. Mumbai 3. Inventory & Financial Reports.I OR COMPUTERISED ACCOUNTING COMPUTERISED ACCOUNTING -II FULL MARK-10+40 TIME-2 HOURS UNIT-1 Introduction to Inventory system: Advantages of maintaining inventory system in Tally stock group. creation of inventory system. Recording of Transactions through Inventory Vouchers.8) M. Himalaya Publishing House.S. RAVENSHAW UNIVERSITY.HONOURS.2 (BPB Publication) by A. UNIT-3 Display of VAT forms. References: 1. Printing of Report.10) QUANTITATIVE TECHNIQUE FOR BUSINESS DECISIONS-II FULL MARK-10+40 UNIT-1 UNIT-2 UNIT-3 TIME-2 HOURS OPERATION RESEARCH TECHNIQUE FOR MANAGERIAL DECISION MAKING: AN OVERVIEW Sequencing methods Maintenance and Replacement LINEAR PROGRAMMING: MODELING Liner Programming: Graphic Solution Liner Programming: Simplex Solution Markov Chain Analysis Value Analysis 27 . w. UNIT-2 Value Added Tax in Tally. Invoicing. Recording of transactions related to VAT.4.S.e. Sudalaimuthu.2 by Vishsnu Priya singh (Asian computech Book) SEMESTER-IV +3 2ND YEAR COMMERCE HONOURS (CH-2.4. security Control. Vouchers & Invoice. Nadhani 2.

‘A Text Book of Business Mathematics’.S. ‘Modern Accountancy’. Sharma Anand. Sultan Chand & Sons. Minority interest.C.R. External Reconstruction-Amalgamation. Mukherjee and Hanif. S.NEW SYLLABUS FOR B. Mumbai 3.f. ‘Business Mathematics’. -2014-15 References: 1. Final Accounts and Consolidated Balance Sheet References: 1. Shukla M. 2. S. Capital and Revenue Profit. Chand. Elimination of Investment in Shares and common transactions. Calculation of purchase consideration. Revaluation of Assets and Liabilities. Preferential Creditors. and Radhaswamy M.e. New Delhi 4..C.S. Principles of consolidation. ‘Quantitative Techniques’. Pearson Publication SEMESTER-IV +3 2ND YEAR COMMERCE HONOURS (CH-2. Types. Kothari C. Wholly owned & partly owned subsidiaries. Sharma Anand. Contingent Liabilities. Accounting entries. Grewal T. Liquidator’s Financial Statement of Accounts. New Delhi. Vikash Publishing House. New Delhi. and Das Bhagaban. Modes of Winding-up.4.. ‘Operation Research’. Powers and duties of Liquidator UNIT-3 HOLDING COMPANY ACCOUNTS: Concept of Holding Company. Preparation of Statement of Affairs. Reconstruction Schemes and Steps.HONOURS. Hazarika P. 28 . Chand . New Delhi 5. Cost of control. RAVENSHAW UNIVERSITY. A. ‘ Quantitative Techniques for Decision Making’. Sultan Chand and Sons.. Deficiency/Surplus Accounts. Tata McGraw Hill. accounting treatments as per AS-14 (Excluding intercompany holdings and Reconstruction Schemes) UNIT-2 LIQUIDATION: Meaning-Liquidation and Insolvency. ‘Advanced Accounts-(Vol. Mohanty S. Absorption. w.L. Meaning. Gupta R.-II)’.11) CORPORATE ACCOUNTING-II FULL MARK-10+40 TIME-2 HOURS UNIT-1 INTERNAL AND EXTERNAL RECONSTRUCTION: Internal reconstruction-Meaning. Himalaya Publishing House.COM. Advanced Accountancy. New Delhi 2. and Gupta S. New Delhi 3.

Raman – Corporate Accounting.4. Tata McGrath Hill. classification of financial services lease. ‘Financial Markets and Institutions’. Himalaya Publishing House. Vikas Publishing House. RAVENSHAW UNIVERSITY.‘Indian Financial System and Financial Market Operation’. credit rating agencies in IndiaCRISIL. merchant banks and commercial banks.HONOURS. Leasing.Concept of leasing. ‘Financial Markets and Services’. leverage lease. ‘Financial Institutions & Markets’. etc. CARE. Mumbai 29 .e. IICRA. benefits of credit rating. UNIT-III CREDIT RATING: Meaning of credit rating. Desai Vasant. cross border lease. importance of financial services. New Delhi 4. merchant banking in India.Meaning. -2014-15 4. ‘Corporate Accounting’. Tata McGrath Hill. UNIT-II MERCHANT BANKING & LEASING: Merchant Banking. Arulanandan. sale and lease back.f. types of lease. Maheshwari S. Bhole L. credit rating in India.S.Himalaya Publishing House SEMESTER-IV +3 2ND YEAR COMMERCE HONOURS (CH-2. New Delhi 3. new financial products and services. New Delhi. Gordon and Natarajan. scope of financial services. w. Gurusamy S. operating lease.. functions of credit rating.12) FINANCIAL MARKETS OPERATIONS-II FULL MARK-10+40 UNIT-I TIME-2 HOURS FINANCIAL SERVICES: Meaning of financial services. benefits to rated companies. services of merchant banks. merits and demerits of leasing. ONICRA.. & Maheshwari S. steps involved in leasing transactions.NEW SYLLABUS FOR B. features of financial services. A. Mumbai 2.N. DCR India. Himalaya Publishing House. definition. 6. innovative financial instruments.M.K. challenges facing the financial service sector in India.COM. References: 1. problems of leasing in India.

classifications of ratios-Profitability ratios. liquidity ratios and solvency ratios.. ‘Advanced management Accounting Text and Cases’. Mumbai 4.S. management accounting vs. S. Cash Flow from operating. tools and techniques of management accounting. Difference between Funds Flow Statement and Cash Flow Statement. objectives. ‘Management Accounting’. Himalaya Publishing House.. turnover ratios. uses and limitations of financial statements. types of financial statements.COM. Wilson M. analysis and interpretations of financial statements-Comparative Statement Analysis. scope and importance of management accounting. role of management accountant in modern business. PHI Learning Pvt Ltd. Lal Jawahar. Commonsize statement and trend percentage. A. Cash Flow Statement-Meaning and utility of Cash Flow Statement. Ratio Analysis-Meaning and utility of ratios. w.13) MANAGEMENT ACCOUNTING-I FULL MARK-10+40 UNIT-1 TIME-2 HOURS MANAGEMENT ACCOUNTING: Meaning. investing and financing activity.. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3. Preparation of Funds Flow Statement. limitations of Cash Flow Statement. sources and utility of Funds Flow Statement. Kuppapally J. New Delhi 2.NEW SYLLABUS FOR B. ' Accounting for Managers'. Role of management accounting in decision making. financial accounting. Preparation of cash flow statement as per Indian Accounting Standard-3. preparation of balance sheet and proprietorship fund.f. UNIT-2 FINANCIAL STATEMENTS AND RATIO ANALYSIS: Meaning. References: 1.J. nature and objectives of financial statements. Kalyani Publishers 30 .K & Sharma R. UNIT-3 FUNDS FLOW AND CASH FLOW STATEMENT: Funds Flow Statement-Meaning. significance of ratio analysis.5. ‘Management Accounting’. New Delhi 3. Chand. limitations of Funds Flow Statement.K. nature. advantages and limitations of ratio analysis.HONOURS. Gupta S. RAVENSHAW UNIVERSITY.e.

Vikash Publishing House. IRR and Profitability Index.f. PHI Learning Pvt. ‘Financial Management’. ‘Fundamentals of Financial Management’.S. scope and functions of Financial Management Goals/objectives of the Firm: Profit Maximization vs. UNIT-3 CAPITAL BUDGETING DECISION: Meaning.K. weighted average cost of capital. 31 .. New Delhi 2. capital budgeting process. ‘Financial Management’.Y & Jain P. w. discounted and non-discounted techniques-Payback period. Banerjee Bhabatosh. S. components and relevance of cost of capital. Himalaya Publishing House. NPV. Tulsian Bharat & Tulsian P. Reddy G.. objectives and importance of capital budgeting.M.14) FINANCIAL MANAGEMENT-I FULL MARK-10+40 UNIT-1 TIME-2 HOURS FINANCIAL MANAGEMENT: Meaning.NEW SYLLABUS FOR B. New Delhi 4. need and objectives of Financial Management. Wealth Maximization Time value of Money: Compounding and Discounting Techniques-Concepts of Annuity UNIT-2 COST OF CAPITAL AND LEVERAGE: Meaning of cost of capital. analyzing alternative financial plans and Combined Leverage.. Ltd.HONOURS. Pandey I.Chand.S. effect on profit. ‘Financial Management’.COM.e. New Delhi 3. ARR. A. Tata McGrath Hill. Operating and Financial Leverage: Measurement. New Delhi 5. References: 1. Khan M.C.5. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3. RAVENSHAW UNIVERSITY... ‘Financial Management-Text & Problems’. Mumbai .

w. Himalaya Publishing House. Business Ethics. ethical code. Mumbai Raj Rituparna. NORMS. ethical decision making process. Theories of business ethics a) Teleological Theories b) Deontological Theories UNIT-3 HUMAN VALUES AND ETHICAL DILEMMAS IN BUSINESS: Meaning of Human Values. S. “Business Ethics and Corporate Governance: Principles and Practices”. ethics in business. A study in Business Ethics. Ltd. References: 1. UNIT-2 VALUES.V. Ethics in Management. New Delhi. ethical dilemma. Mumbai 32 . moral standards. RAVENSHAW UNIVERSITY.15) BUSINESS ETHICS-I FULL MARK-10+40 UNIT-1 TIME-2 HOURS INTRODUCTION TO ETHICS & BUSINESS ETHICS: Meaning and objectives of ethics. resolving ethical dilemmas at work place. Mumbai Gavai A. importance of human values at work place. scope of business ethics. Khanka S. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3. Himalaya Publishing House.K. arguments for and against business ethics. need. 5. 2. importance and scope of business ethics. 3. Murthy C. Chand & Company Pvt. Himalaya Publishing House. “Business Ethics: Text & Cases”.. formation of human values. BELIEVES AND STANDARDS: Value.. moral standard. Mumbai Sherlekar S. Himalaya Publishing House.S.f..A.HONOURS.NEW SYLLABUS FOR B. A. 4. types of ethical dilemma. norm. belief.COM.S.5.e. professional ethics vs personal ethics.S..

Kalyani Publishers 5.NEW SYLLABUS FOR B.5. Taxman Publication Pvt.G. Vol. Gaur & Narang..COM. UNIT-2 BASIS OF CHARGE: Residential Status and tax liability. gross total income. person.f. New Delhi 4. A. rate of tax and surcharge. Ltd. total income.HONOURS. Mumbai 33 . ‘Systematic Approach to Income Tax’.16) INCOME TAX-I FULL MARK-10+40 UNIT-1 BASIC CONCEPT: TIME-2 HOURS Basic concept of Taxation in India. Ltd.1'. ‘Students’ Guide to Income Tax’.e. ‘Income Tax’..K. RAVENSHAW UNIVERSITY. Ahuja Girish & Gupta Ravi. PHI Learning Pvt. 'Taxation Law and Practice. ‘Income Tax Law & Practice’. assessee. Himalaya Publishing House. Balchandran & Thothadri. assessment year. New Delhi 2. Scope of Income Tax Law Income. incomes which do not form part of total income (exempted incomes) UNIT-3 HEADS OF INCOME: Computation of income under different heads -Income from Salary -Income from house property References: 1. Singhania V. & Singhania Monica. previous year. agricultural income. scope of total income on the basis of residential status (incidence of tax). Saha R.S. New Delhi 3. Bharat Law House. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3. w.

S. development of auditing in India. cash in hand. Taxmann Publications Pvt.COM.5. Ltd. New Delhi 4. ‘Auditing and Assurance: Theory and Practice’. PHI Learning Pvt. ‘Auditing’. accountancy and auditing. RAVENSHAW UNIVERSITY. receipts from debtors. w. definition of auditing. Tandon B. internal control and internal check (cash sales. stock-in-trade. loans. New Delhi 5.HONOURS. Gomez Clifford. S.17) AUDITING-I FULL MARK-10+40 UNIT-1 TIME-2 HOURS AUDITING: Origin of audit. cash receipts and payment and wage payment) UNIT-3 VOUCHING: Meaning. UNIT-2 AUDIT PROCESS: Audit programme. trade debtors. References: 1. Mumbai 3. payment of wages and petty cash.. types of audit with their merits and demerits. share capital. Verification of assets and liabilities-Land and building. vouching of cash sales.. Himalaya Publishing House. payments to creditors. contingent liabilities. plant and machinery.’ Kalyani Publisher 34 . objectives of auditing. Jha Arun. New Delhi 2.e. investment.NEW SYLLABUS FOR B.f. cash at bank.M.Chand. consideration of commencing a new audit. Audit Notebook. sundry creditors. ‘A Handbook of practical Auditing’. ‘Auditing principles and Practices. A.. test checking. advantages and limitations of audit. ‘Auditing (With Learning Techniques)’. Ltd. auditing and investigation. Satapathy Sanjay K. Prakash Jagdish. working papers and evidences.N. & Jena B. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3. cash purchases.

ICICI. Bhole L. UNIT-2 BANKING AND NON-BANKING INSTITUTIONS: Banking Institutions. Institutions and Services’. Desai Vasant . functions of banks.HONOURS. the Basel Capital Accord.e. 4. Y.. A. Himalaya Publishing House. Pearson Education. components of a financial system.. The structure of Indian Financial system. Singapore 2. NABARD. ‘Financial Markets and Institutions’. UNIT-3 DEVELOPMENT FINANCIAL INSTITUTIONS: Introduction.M. relationship between the financial system and economic growth. regional rural banks and non-banking financial companies. non-performing assets. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3.S. SIDBI. Tata McGrath Hill. policy measures relating to development financial institutions.f. ‘Fundamentals of Indian Financial System’. nature and role of financial institutions and markets. New Delhi. reforms in the banking sector. changing role of development financial institutions. Mumbai 35 . ‘The Indian Financial System-Markets. ‘Indian Financial System-Theory and Practice’. schedule commercial banks..18) INDIAN FINANCIAL SYSTEM-I FULL MARK-10+40 UNIT-1 TIME-2 HOURS FINANCIAL SYSTEM: AN OVERVIEW Meaning and significance. Khan M. evolution of development banks. Pathak Bharati V. IDBI.COM. References: 1.5. New Delhi 3. Tata McGrath Hill. major development banks and their functions (IFCI. w. SFCs).NEW SYLLABUS FOR B. development of banking in India. EXIM Bank. functions of a financial system. RAVENSHAW UNIVERSITY.

S. A. consumer buying process Marketing Information System: Marketing research. Difference between Selling and Marketing.NEW SYLLABUS FOR B. Sherlekar S.HONOURS. Packaging. New Delhi 4. After Sales Services References: 1. Labeling. benefits and limitations of market segmentation UNIT-2 CONSUMER BEHAVIOUR: Buyer Behaviour: Meaning. classification of goods.K. Kotler Philip & Armstrong Gary. PHI Learning Pvt. ‘Marketing Management’. Layer or level of product. Prentice Hall of India. New Delhi 3. S.5. Marketing environmental factors (Internal and External) Market Segmentation: Meaning. Pillai R. Marketing Management. 'Principles of Marketing'. social. types of market. Bagavathi & Kala S.e. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3.S. w.16) MARKETING PRINCIPLES & MANAGEMENT-I FULL MARK-10+40 UNIT-1 TIME-2 HOURS INTRODUCTION: Market: Meaning. RAVENSHAW UNIVERSITY. Nature and scope of Marketing. Branding. New Delhi 36 .. Ltd. Bases of market segmentation. ethical and legal aspects of marketing Marketing Environment: Meaning.COM. Marketing process Concepts of Marketing: Marketing Mixes. ‘Marketing –Principles and Management’. ‘Principles of Marketing ’. Himalaya Publishing House.N. Chand. Mumbai 2. Warranty. Product Life Cycle(PLC). Kapoor Neeru.A & Pany T.f. New Product Development. determinants of buyer behaviour. marketing research process UNIT-3 PRODUCT: Product: Concept of product..

Message design and development. relationship with clients.S. New Delhi Mishra M N. References: 1. message. . Kumar K J & Sethia K C “Advertising: Theory and Practice”.f. Mumbai Gupta R.17) ADVERTISING AND SALES MANAGEMENT-I FULL MARK-10+40 UNIT-1 TIME-2 HOURS INTRODUCTION: Meaning. . advertisement function.HONOURS. Himalaya Publishing House. Media planning and scheduling. Mumbai 37 . UNIT-2 ADVERTISING MEDIA: Meaning. “Sales Promotion and advertising Management”. advertising departments Advertising effectiveness: Measuring advertising effectiveness. different types of media and their comparative merits and demerits. Advertisement and communication.A. Pvt. S Chand & Co. Ltd. 4. headlines. copy type. Functions performed by advertising agencies. 3.5. legal and ethical aspects of advertising. advertising process: an overview. “Advertising : Planning and implementation” PHI Learning Private Limited.e. copy writing. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3. w. Setting advertising objectives and advertising budgets.creative aspect of advertising. Himalaya Publishing House. “Advertising: Principles and Practice”. types of advertising. advertising appeal. slogan UNIT-3 ADVERTISING AGENCY: Role and importance of advertising agencies. New Delhi Singh & Sharma. A. Chunawall S.NEW SYLLABUS FOR B. 2. economic aspects of advertising. RAVENSHAW UNIVERSITY. Media selection decision. Basic communication process.COM.

Mamoria C. RAVENSHAW UNIVERSITY. ‘Personnel Management’. ‘Human Resource Management-Concepts and Issues’. Dhanpat Rai & Co.S. Mumbai 38 .Text and Cases’.HONOURS. Recruitment and Selection: Meaning and objectives. HR policies. S. Chhabra T.S.5. training methods. importance of HRM.P. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE HONOURS (CH-3. HRP process. w. HRM models. job description and job specification.e. Himalaya Publishing House.S. ‘Human Resource Management’. recruitment policy. objectives and need for management development. searching for prospective employees/sources of recruitment. meaning of selection. Khanka S. training procedure. selection procedure. recent trends in HRM... ‘Personnel and Human Resource Management.COM. evaluation of training programmes.f. objectives and benefits of HRP. job analysis. Himalaya Publishing House. evaluation of management development programmes. induction. role of HRM.NEW SYLLABUS FOR B. evolution and development of HRM. UNIT-2 ACQUISITION OF HUMAN RESOURCE: Meaning of Human Resource Planning (HRP). nature and scope of HRM. Personnel Management and HRM.18) HUMAN RESOURCE MANAGEMENT-I FULL MARK-10+40 UNIT-1 TIME-2 HOURS HUMAN RESOURCE MANAGEMENT: Meaning of Human Resources. References: 1. New Delhi 4. functions of HRM. factors affecting recruitment. 3. Subba Rao P. UNIT-3 TRAINING AND DEVELOPMENT: Training: Meaning.Chand. Meaning and definition of Human Resource Management (HRM). objectives of HRM. methods of management development. Mumbai 2. factors affecting HRP. Development: Meaning.N. assessment of training needs.B & Rao V. A. stimulate the candidate to apply for a job.

References: 1.K. SFCs. SIDBI. P.HONOURS. IFCI. RAVENSHAW UNIVERSITY.Himalaya. development function. lending practice. Management.COM.f.S. Chand & Co. Management of deposits and advances: deposit mobilization. opening of branches. nature. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE BANKING & INSURANCE HONOURS (CH-3. NBFI. Publication. NHB.NEW SYLLABUS FOR B. A. Indian Law House New delhi 3. RRBs. Radhaswami M. Types of deposit account. ECGC. classification and types. NABARD.16) P-XVI. Classification and nature of deposit accounts.. non-monetary function. Tannan ML. Mumbai 2. functions core banking solution and organisation structure Unit-II Central Bank: introduction.5. w. non resident deposits and other banking services. customer KYC Norms Banker customer relationship . Advances.COMMERCIAL BANK MANAGEMENT – I FULL MARK-10+40 Unit-I TIME-2 HOURS Banking System: Structure of Indian Banking system:: introduction . banking – Law and Practice in India. NBFC. & DICGC Unit-III Bank Customer Relationship : introduction. Financial institution : introduction. and Basudevan A: Textbook of Banking : S. Commercial Bank: Introduction. . system.e. and Residuary Non-banking Company. Khan. e-banking. controller of credit. 39 . EXIM BANK. Function. duties and rights of banker and customer. definition of a Banker.

Gupta O. types of mortality table. Unit-II Introduction to Insurance : definition of Insurance. “Management of Banking & Insurance”.S.e. essential of insurance contract.INSURANCE MANAGEMENT – I FULL MARK-10+40 Unit-I TIME-2 HOURS Introduction to risk Management : definition of risk . risks management plan. Mishra M. principal contingencies .C. principles of an insurance contract. sources of risks . classification of insurance . Vrinda Publication .. insurance regulatory and development authority (IRDA). Swarup and Das . II & III Raj Books Jaipur. Insurance Principles and Practices. Frant Brothers. development of insurance in india.17) P-XVII.K.5. References: 1. Life Insurance . meaning of uncertainty. & Kohli Shruti. insurance in different periods. Sondhi N. New Delhi 3. risk identification. I. Mortality tables: need of importance of mortality table. Insurance Regulatory development Act 1999 other relevant Acts.NEW SYLLABUS FOR B.f. Sahu.S. w. 4. Mishra M. essential features and principles of life insurance.C. differentiate between a contract of insurance and a wagering contract .HONOURS. concept of risk and hazards. Gupta PK : Insurance andnRisk Management . importance of insurance. (P)ltd 40 . A. RAVENSHAW UNIVERSITY.COM.N. S Chand .Himalaya 5. Life Insurance Corporation act. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE BANKING & INSURANCE HONOURS (CH-3.N. 8. assessment of risks. Unit-III Life Insurance : definition of life insurance. nature of insurable risks . supplementary benefits. construction of mortality tables. 1956 6. Life Insurance Cooperation of India Vols. classification of risks. Suresh – Insurance Management : Himalaya Publishing House 2. New Delhi 7.

Macmillan. Gordon E & Natarajan K.e. Patwa H.Y.S. w. ONICRA.HONOURS. advantages and disadvantages. A. sale and lease back cross burder lease. . merchant bankers in the market making process. IICRA. New Delhi 9. Merill Mary P: financial Planning in the Bank. Verma J.P. -2014-15 SEMESTER-V +3 3RD YEAR COMMERCE BANKING & INSURANCE HONOURS (CH-3. qualities required of merchant bankers . New Delhi 7. functions of credit rating . operating lease. References: 1.M. Bharat Law House . New Delhi 41 . RAVENSHAW UNIVERSITY.R. Merchant Banks and Commercial banks . Pezzullo Mary Ann: Marketing Financial a Services. Pandey I. Vikash Publishing House. Financial services. origin.Services of merchant banks.C.5.18) P-XVIII. Ravichandran K : Merchant Banking Financial Services – Himalaya Publishing House 3. leverage lease. Khan M.NEW SYLLABUS FOR B. Bharat Law House. merchant bankers as lead managers . Future of credit rating in India Unit-III Leasing: Definition. Tata McGraw Hill. New Delhi 6. Financial Management. credit rating in India. New Delhi 4.f. progress of merchant banking in India. benefits of credit rating . types of lease. CARE. “ Financial Markets and Services”.CRISIL.MERCHANT BANKING AND FINANCIAL SERVICES –I FULL MARK-10+40 Unit-I TIME-2 HOURS Merchant Banking: Definition . Project Financing. Machiraju H. Manual of Merchant Banking. New Delhi 5. higher purchase and leasing . credit rating agencies in India. Unit-II Credit Rating: Definition and meaning .S. Himalaya Publishing House 2. Merchant Banking Principles and Practices .COM. merchant banking in India.Financial lease. New Delhi 8. origin. Macmillan. New Age International .

4. labour. advantages and applications Variance Analysis-Material.COM.. S.20) FINANCIAL MANAGEMENT-II FULL MARK-10+40 UNIT-1 TIME-2 HOURS CAPITAL STRUCTURE THEORIES: Meaning of Capital Structure. break-even point. fixed and flexible budget. Kalyani Publishers SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3.. ‘Advanced management Accounting Text and Cases’. 'Accounting for managers'. Mumbai Gupta S. 3. master budget and cash budget. types of budgets.HONOURS.K & Sharma R. margin of safety and decision making. MM and Traditional Approach. factors determining Capital Structure. Capital Structure Theories-NI. 42 . ‘Management Accounting’.19) MANAGEMENT ACCOUNTING-II FULL MARK-10+40 UNIT-1 TIME-2 HOURS ABSORPTION AND MARGINAL COSTING: Marginal and differential costing as a tool for decision-make or buy.K. Pricing-Break-Even analysis.. merits and demerits. exploring new markets. References: 1.6. A.NEW SYLLABUS FOR B. 2. practical problems on calculation of P/V Ratio. Lal Jawahar.f. short down decisions UNIT-2 BUDGETING FOR PROFIT PLANNING AND CONTROL: Meaning of Budget and Budgetary Control. PHI Learning Pvt Ltd.6. New Delhi Wilson M. Performance budgeting UNIT-3 STANDARD COSTING AND VARIENCE ANALYSIS: Meaning of Standard cost and standard costing. sales and overhead variance. Chand.J. -2014-15 SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3. Himalaya Publishing House. NOI. change of product mix.e. Zero base budgeting. w. objectives. Optimum Capital Structure. Responsibility Accounting. features of an appropriate Capital Structure. RAVENSHAW UNIVERSITY. ‘Management Accounting’. New Delhi Kuppapaly J.S.

contents of a code of ethics. New Delhi 8. factors influencing working capital requirement. Tulsian Bharat & Tulsian P. Reddy G. preparation of code of ethics. Management of Receivables. Tata McGrath Hill. References: 6. Unethical issues and practices in marketing. ‘Financial Management’ force diversity. benefits of code of ethics. forecasting/ estimation of working capital requirement. Ethics in human resource management. Banerjee Bhabatosh. -2014-15 UNIT-2 DIVIDEND DECISION: Meaning. ‘Financial Management’. 43 . w.. Himalaya Publishing House.M. Pandey I. Cash and Inventory Management. Determinants of dividend policy..Walter model. IT. ‘Financial Management’. Vikash Publishing House.. Ltd.6. New Delhi 7. S. UNIT-2 ETHICS IN DIFFERENT FUNCTIONAL AREAS OF BUSINESS: Ethical issues in Finance-Financial Fraud.C.S. globalization.COM.e.Computer frauds. New Delhi 10. A.NEW SYLLABUS FOR B.. Gordon model and MM hypothesis UNIT-3 WORKING CAPITAL MANAGEMENT: Concepts of working capital. benefits of workplace spirituality. money laundering.. meaning of workplace spirituality. Mumbai SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3. types of dividends. ‘Fundamentals of Financial Management’.f. value of code of ethics. ‘Financial Management-Text & Problems’. sexual harassment and employee privacy. cyber crime.Y & Jain P. New Delhi 9. hostile mergers and acquisitions.related unethical practices in business. RAVENSHAW UNIVERSITY. PHI Learning Pvt. relationship between dividend and corporate valuation.21) BUSINESS ETHICS-II FULL MARK-10+40 TIME-2 HOURS UNIT-1 CODE OF ETHICS AND SPIRITUALITY AT WORK PLACE: Meaning of code of ethics.K. spirituality. Khan M.Chand.S.

e. Murthy C. Taxman Publication Pvt. ‘Systematic Approach to Income Tax’.A. Bharat Law House. Ltd.COM. “Business Ethics: Text & Cases”. Business Ethics.HONOURS.. References: 1. 10. S. environment pollution. -2014-15 UNIT-3 ETHICS IN GLOBAL BUSINESS: Global business. Khanka S. Himalaya Publishing House. Mumbai Raj Rituparna. Himalaya Publishing House.22) INCOME TAX-II FULL MARK-10+40 UNIT-1 HEADS OF INCOME: TIME-2 HOURS UNIT-2 Computation of Income under different heads -Income from Business or profession -Capital Gains -Income from Other Sources COMPUTATION OF TAX LIABILITY: UNIT-3 Computation of total income of individuals and firms.. A.K. New Delhi Ahuja Girish & Gupta Ravi. 8. Ethics in Management.V. tax avoidance and tax evasion. Himalaya Publishing House. aggregation of income and set-off and carry forward of losses. Chand & Company Pvt. 7. 2. Singhania V. corruption. “Business Ethics and Corporate Governance: Principles and Practices”.. human rights. deductions from gross total income.S. Ltd. Mumbai SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3. Himalaya Publishing House. Mumbai Gavai A..f. References: 6.. New Delhi 44 . dealing with unethical practices in global business. New Delhi.S. Mumbai Sherlekar S. assessment procedures. ASSESSMENT PROCEDURES: Powers and scope of Income Tax Authorities. prosecutions and appeals.S. 9. concept of tax planning. rebate and reliefs. ‘Students’ Guide to Income Tax’. w. penalties.K. ethical issues involved in global business.6. A study in Business Ethics.NEW SYLLABUS FOR B. & Singhania Monica.employment practices. RAVENSHAW UNIVERSITY.

’ Kalyani Publisher 45 . 3. 'Taxation law and Practice. rights and duties Auditors Report-Standard Report and Qualified Report Liability of an Auditor-Civil liability. 5. criminal liability. Ltd. S. New Delhi Satapathy Sanjay K. Kalyani Publishers Saha R. 1'. -2014-15 3.6.e. and When a running business is proposed to be sold SPECIAL AUDIT: Audit of Banking Companies Audit of Insurance Companies Audit of Educational Institutions and non-profit making Organization References: 1.M.S. Himalaya Publishing House.G. ‘Income Tax’. A. RAVENSHAW UNIVERSITY. duties of an Investigator Investigation (i) (ii) UNIT-3 When fraud is suspected. Tandon B.f. 4. Difference between ‘Investigation and Auditing’.Chand. Balchandran and Thothadri. New Delhi Gaur & Narang.COM. 4.. Himalaya Publishing House.. ‘Income Tax Law & Practice’.NEW SYLLABUS FOR B.N. Mumbai SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3.. & Jena B. 2. PHI Learning Pvt. liability to third parties and liability for misfeasance UNIT-2 INVESTIGATION: Definition. w. objectives of Investigation. appointment. New Delhi Prakash Jagdish. Vol. ‘Auditing (With Learning Techniques)’. ‘Auditing’.. points to be noted while conducting an investigation. Mumbai Jha Arun.23) AUDITING-II FULL MARK-10+40 UNIT-1 TIME-2 HOURS AUDIT OF JOINT STOCK COMPANIES: Company Auditor-Qualification. ‘Auditing principles and Practices. Ltd. ‘A Handbook of practical Auditing’. Taxmann Publications Pvt.HONOURS.

UNIT-3 DERIVATIVE MARKET: Derivative: Meaning. New Delhi Desai Vasant .COM.e. features. functions.. ‘Fundamentals of Indian Financial System’. 4.S. Tata McGrath Hill.24) INDIAN FINANCIAL SYSTEM-II FULL MARK-10+40 UNIT-1 DEPOSITORIES AND CUSTODIAN: TIME-2 HOURS Depository System: Meaning. role of merchant banker. 46 . Pathak Bharati V. w.f. need.. trade in derivatives market. New Delhi. association of mutual funds in India. Himalaya Publishing House. (CDSL). economic benefits. types.HONOURS. Pearson Education. growth and performance of mutual funds in India Merchant Banking: Meaning and concepts. (NSDL). Financial Regulations-SEBI and RBI References: 1. Stock Holding Corporation of India Ltd. Tata McGrath Hill.. ‘The Indian Financial System-Markets. prerequisites for depository system. Central Depository Services India Ltd. ‘Financial Markets and Institutions’. (SHCIL) Credit Rating: Meaning. UNIT-2 MUTUAL FUNDS AND MERCHANT BANKING: Mutual Funds: Meaning. depository process-its need and benefits. Mumbai Bhole L. growth of credit rating industry in India. Singapore Khan M. Institutions and Services’. characteristics.6.M.NEW SYLLABUS FOR B. derivatives market in India. 3. types. A. Y. ‘Indian Financial System-Theory and Practice’. National Securities Depository Ltd. -2014-15 SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3. organization. RAVENSHAW UNIVERSITY. merchant banking in India. history. 2. custodian. credit rating agencies in India and rating process. definition.

New Delhi 8.S.A & Krishanmoorthy R. Kotler Philip & Armstrong Gary. Physical distribution: Transportation. wholesaler and retailer. kinds of sales promotion Publicity and public relation: Objectives of public relation programme.COM. New Delhi 7. typical pricing objectives. importance of price. ‘Marketing Management’. Himalaya Publishing House. Bagavathi & Kala S. pricing strategies. importance of advertising. A.6. ‘Marketing Management-Concepts and Cases’. Himalaya Publishing House. discount and allowances. Mumbai 6. Pillai R. Sherleker S. ‘Principles of Marketing ’. channel system. channel choice. Prentice Hall of India.. promotion strategy Personal Selling: Meaning. multistage price determination process. qualities of a good salesman Advertising: Meaning. factors affecting pricing decision. Sherlekar & Pany. UNIT-3 PROMOTION: Meaning. advertising agency Sales promotion: Meaning. process of communication in marketing.S. ‘Marketing –Principles and Management’. tools for public relation References: 5.HONOURS. RAVENSHAW UNIVERSITY. w. Chand.f. Mumbai 47 . order processing and inventory management. significance of price. method of pricing.22) MARKETING PRINCIPLES & MANAGEMENT-II FULL MARK-10+40 UNIT-1 TIME-2 HOURS PRICE: Meaning.N. media and media selection.NEW SYLLABUS FOR B. channel decision. purpose of advertising. warehousing.e. S. UNIT-2 MANAGING DISTRIBUTION CHANNELS AND PHYSICAL DISTRIBUTION: Channel of distribution. selling process. -2014-15 SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3.

Kumar K J & Sethia K C “Advertising: Theory and Practice”. Determining sales territories. S Chand & Co. Process of sales planning. 4. sales planning process. “Sales Promotion and advertising Management”. training and development of sales person.6. New Delhi Singh & Sharma. -2014-15 SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3. References: 1. Himalaya Publishing House. Control Process: analysis of sales volume. New Delhi Mishra M N. UNIT-2 SALES ORGANISATION: Setting up sales organisation. 3. . sales forecasting. managing expenses of sales person. compensation and promotion policies. Mumbai 48 . w. sales meeting and contests. leading the sales force. A. Mumbai Gupta R.HONOURS.f.A. Placement and induction of sales person. selling process Sales planning: importance and types of sales planning. “Advertising: Principles and Practice”. 2.23) ADVERTISING AND SALES MANAGEMENT-II FULL MARK-10+40 UNIT-1 TIME-2 HOURS SELLING: Concept. Ltd. cost and profitability.S. “Advertising : Planning and implementation” PHI Learning Private Limited. fundamental of selling. Chunawall S. Himalaya Publishing House.NEW SYLLABUS FOR B.e. evaluation sales force performance. objectives and function of sales management. Pvt.COM. UNIT-3 MOTIVATION & CONTROLLING: Motivating the sales force. principles of determining sales organisation Sales force management: estimating manpower requirement and selection. . sales quotas and sales budget. RAVENSHAW UNIVERSITY.

Himalaya Publishing House. ‘Human Resource Management’. employee’s health and safety. employee’s welfare. job evaluation. w. requirements of a sound performance appraisal programme.. ‘Human Resource Management-Concepts and Issues’. S.N.B & Rao V. performance appraisal vs.HONOURS. References: 1. 49 . recent developments. 2. factoring external commercials borrowings and charging of securities. UNIT-3 INDUSTRIAL RELATION: Industrial Relations. Mumbai SEMESTER-VI +3 3RD YEAR COMMERCE BANKING & INSURANCE HONOURS (CH-3.e. nature and purpose of performance appraisal.f. trade union. theories of lending Assessing credit requirement. Himalaya Publishing House. -2014-15 SEMESTER-VI +3 3RD YEAR COMMERCE HONOURS (CH-3.P. A.6.COM.. collective bargaining. UNIT-2 COMPENSATION AND MAINTENANCE: Wage and salary administration.S. Dhanpat Rai & Co. consortium financing .NEW SYLLABUS FOR B.S. 4.24) HUMAN RESOURCE MANAGEMENT-II FULL MARK-10+40 UNIT-1 TIME-2 HOURS PERFORMANCE APPRAISAL: Meaning. Mumbai Chhabra T.S. New Delhi Mamoria C.6.22) P-XXII – COMMERCIAL BANK MANAGEMENT – II FULL MARK-10+40 TIME-2 HOURS Unit-I Credit plans: Introduction. social security. types of borrowers principles of sound banking process of landing credit policy . ‘Personnel Management’. ‘Personnel and Human Resource Management’. 3. workers’ participation in management. preventive and settlement machinery of industrial disputes. incentives and fringe benefits. Khanka S. other methods of raising funds. Subba Rao P. RAVENSHAW UNIVERSITY.Chand. methods of performance appraisal.

C. References : 1. health insurance plans of different companies. Unit-II Marine Insurance : History of marine insurance . procedure of taking out fire insurance policy. NPA: Introduction. Micro Insurance. different agriculture insurance schemes. history of fire insurance .NEW SYLLABUS FOR B.S.need for micro insurance. meaning. Swarup and Das . A. standard documents required in a letter of credit . w. inspection by RBI . horticulture and plantation insurance. 2. RBI on prevention of frauds . marine losses and claim settlement. Himalaya Publishing House. ‘Management of Banks’. Unit-II Letter of credit: Introduction. prudential accounting norms. Indian Law House New delh 3. -2014-15 . Radhaswami M. types of marine insurance . Sahu. credit risk and impact causes for NPA impact of NPA.C.6.Reasons for growth. health insurance skim in India. RAVENSHAW UNIVERSITY.Agriculture insurance in India. Khanna P. functions of fire insurance. marine policies and clauses.COM. types of inspection and audit. Chand & Co. fire insurance policy and claim settlement. cyber crimes and ATM frauds. principles of fire insurance.e. Unit-III Miscellaneous Insurance: Health Insurance.f. frauds in banks. banking – Law and Practice in India. Suresh – Insurance Management : Himalaya Publishing House 50 .23) P-XXIII – INSURANCE MANAGEMENT – II FULL MARK-10+40 Unit-I TIME-2 HOURS Fire Insurance : Definition and nature of fire insurance .HONOURS. Unit-III Audit and Inspection: Introduction. importance of micro insurance Factors affecting demand and supply of micro insurance in India. Agriculture Insurance. References: 1. Parties. Gordon. Prevention of frauds: introduction. types. fundamental of principles . 4. negotiation of credit . definition of marine insurance . and Basudevan A: Textbook of Banking : S. objectives of audit and inspection. Tannan ML. Natrajan – Banking Law Theory and Practices : Himalaya Publishing House 2.K. Mumbai SEMESTER-VI +3 3RD YEAR COMMERCE BANKING & INSURANCE HONOURS (CH-3.

Himalaya 5. New Age International . 4. pricing of a forfeiting transaction . Mishra M. Life Insurance Cooperation of India Vols. New Delhi 3. scope of venture capital.C.S. Gupta PK : Insurance andnRisk Management .R. flow chart of forfeiting transaction. Pathak Bharati V.HONOURS. Ravichandran K : Merchant Banking Financial Services – Himalaya Publishing House 4. benefits of forfeiting . features. II & III Raj Books Jaipur.24) P-XXIV. Merchant Banking Principles and Practices . growth of factoring in India. A. characteristics of a factoring transaction. “ Financial Markets and Services”.S. methods of venture capital financing. 3. future of mutual funds industry in India. Insurance Principles and Practices.COM.MERCHANT BANKING AND FINANCIAL SERVICES –II FULL MARK-10+40 Unit-I TIME-2 HOURS Venture Capital: concept. Unit-II Mutual funds: Meaning. Machiraju H. difference between forfeiting and factoring . “ The Indian Financial System. commercial banks and mutual funds.f. importance of venture capital. Gupta O. -2014-15 2.e. features.Markets. S Chand . reasons for slow growth of mutual funds in India.NEW SYLLABUS FOR B. New Delhi 5. importance of mutual funds. New Delhi 51 . SEMESTER-VI +3 3RD YEAR COMMERCE BANKING & INSURANCE HONOURS (CH-3. Institutions and Services” . selection of a fund. Verma J.6. 1956 6. Unit-III Factoring : Origin of factoring. mutual funds in India. .N. Mishra M. Gordon E & Natarajan K. origin. Frant Brothers. Life Insurance Corporation act. Bharat Law House . Manual of Merchant Banking. Insurance Regulatory development act 1999 other relevant Acts. w. Himalaya Publishing House 2. Srivastava RM : Management of Financial Services-Himalaya Publishing House 6. References: 1. Life Insurance .N. need for forfeiting . suggestion for the growth of venture capital funds. RAVENSHAW UNIVERSITY. I. Pearson Publication. New Delhi 7. meaning. Classification of Mutual funds.