Karnatak University, Dharwad
Faculty of Commerce
Revised Syllabi of

Bachelor of Commerce (B.Com) Course
(I to VI Semesters) 
 
 
 
 
 

With effect from 2012‐13


 

COURSE STRUCTURE
SL.
No.

1.1
1.2
1.3
1.4
1.5

1.6

1.7

1.8
1.9
2.1
2.2
2.3
2.4
2.5

2.6
2.7

2.8
2.9

3.1
3.2

Title of the Subject

Weekly
Teaching
Hours

Exam
Duration
(Hours)

B.Com – I Semester
Basic English
04
Basic – MIL
04
Core Papers
Financial Accounting – I
04
Principles of Management
04
04
Business Environment /Business
Mathematics – I/E.D. Vocational
Paper – 1A
Managerial Economics –
04
I/Vocational Paper – 2A
Compulsory Paper
Indian Constitution
04
Compulsory Papers (to be
studied by students joining
B.Com course from NonCommerce Stream)
Fundamentals of Accounting - I
04
Fundamentals of Commerce – I
04
B.Com – II Semester
Basic English
04
Basic – MIL
04
Core Papers
Financial Accounting – II
04
Business Communication Skills
04
Entrepreneurship and Small
Enterprise Management/Business
Mathematics – II/E.D.
Vocational Paper-1B
Managerial Economics –
04
II/Vocational Paper – 2B
Fundamentals of Computers
04+02*
Compulsory Papers (to be
studied by students joining
B.Com course from NonCommerce Stream)
Fundamentals of Accounting – II
04
Fundamentals of Commerce – II
04
B.Com - III Semester
Core Papers
Corporate Accounting – I
04
Principles of Marketing /E.D
04
Vocational Paper – 1C

Maximum Marks
IA Semester- Total
End
Exam

03
03

20
20

80
80

100
100

03
03
03

20
20
20

80
80
80

100
100
100

03

20

80

100

03

20

80

100

03
03

20
20

80
80

100
100

03
03

20
20

80
80

100
100

03

20

80

100

03

20

80

100

03

20

80

100

03

20

80

100

03
03

20
20

80
80

100
100

03
03

20
20

80
80

100
100

Com V Semester Core Papers Cost Accounting – I 04 Income Tax – Law and Practice 04 – I/(Vocational Paper – 2E) Principles and Practice of 04 Auditing Indian Economics/E.5 5.7 4.6 3.7 5. 04 (Vocational Paper -1E) 04+02* Computer Applications (RDBMS and E-Business Applications) Elective Paper – I 04 Elective Paper – II 04 B.Com VI Semester Core Papers Cost Accounting – II 04 Income Tax – Law and Practice 04 – II/(Vocational Paper – 2F) Business Laws 04 03 03 03 20 20 20 80 80 80 100 100 100 03 20 80 100 03 20 80 100 03 20 80 100 03 03 03 20 20 20 80 80 80 100 100 100 03 20 80 100 03 20 80 100 03 20 80 100 03 20 80 100 03 20 80 100 03 03 20 20 80 80 100 100 03 20 80 100 03 20 80 100 03 20 80 100 03 03 20 20 80 80 100 100 03 03 20 20 80 80 100 100 03 20 80 100 .4 4.7 6.1 4.3 3.4    3.2 6.5 3.1 6.2 5.6 5.3 Secretarial Practice 04 Human Resource Management 04 Monetary Economics/Vocational 04 Paper – 2C 04 Business Statistics – I (to be studied by students who have not studied Statistics at PUC level) Commercial Arithmetic – I (to be 04 studied by students who have studied Statistics at PUC level) Computer Applications – I 04+02* B.4 3.4 5.3 4.D.6 4.6 4.6 3.5 4.Com IV Semester Core Papers Corporate Accounting – II 04 Law and Practice of Banking 04 Fundamentals of Financial 04 Management Indian Financial 04 System/Vocational Paper – 1D International 04 Economics/Vocational Paper – 2D 04 Business Statistics – II (to be studied by students who have not studied Statistics at PUC level) 04 Commercial Arithmetic – II (to be studied by students who have studied Statistics at PUC level) Computer Applications – II 04+02* B.3 5.2 4.1 5.

7 Industrial Economics/ED (Vocational Paper – 1F) Computer Applications in Business (Financial Accounting with Tally) Elective Paper – III Elective Paper – IV 04 03 20 80 100 04+02* 03 20 80 100 04 04 03 03 20 20 80 80 100 100 ELECTIVE GROUPS (The student shall choose one of the elective groups only) GROUP – A – FINANCE AND ACCOUNTS 5.7 6.7 6.6 6.6 6.7 Paper – I: Financial Services Paper – II: Retail Marketing Paper – III: Principles of Foreign Exchange Paper – IV: Services Marketing 04 04 04 03 03 03 20 20 20 80 80 80 100 100 100 04 03 20 80 100 GROUP – C: FINANCE AND HUMAN RESOURCE MANAGEMENT 5.6 5.6 Paper – I: Retail Marketing Paper – II: Human Resource Planning and Development Paper – III: Services Marketing Paper – IV: Industrial Relations 04 04 03 03 20 20 80 80 100 100 04 04 03 03 20 20 80 80 100 100 80 80 100 100 80 100 GROUP – E: BANKING AND INSURANCE Paper – I: Bank Management 04 03 20 Paper – II: Principles of 04 03 20 Insurance Paper – III: Banking in India 04 03 20 .6 5.7 6.7 6.6 5.7 5.7 6.5    6.7 Paper – I: Financial Services Paper – II: Human Resource Planning and Development Paper – III: Principles of Foreign Exchange Paper – IV: Industrial Relations 04 04 03 03 20 20 80 80 100 100 04 03 20 80 100 04 03 20 80 100 GROUP – D: MARKETING AND HUMAN RESOURCE MANAGEMENT 5.6 5.5 6.6 6.7 Paper – I: Financial Services Paper – II: Accounting Theory Paper – III: Principles of Foreign Exchange Paper – IV: Management Accounting 04 04 04 03 03 03 20 20 20 80 80 80 100 100 100 04 03 20 80 100 GROUP – B: FINANCE AND MARKETING 5.6 6.6 5.6 6.4 6.

7 6. There shall be no negative marking.6 6. Each test shall carry maximum 10 marks divided into 20 MCQs carrying half a mark.6    6.6 5. The college shall use OMR sheets for conducting the IA tests. # Internal Assessment: The Internal Assessment (IA) in each paper shall carry 20 marks. if need be. The duration of the test shall be for 30 minutes only. .7 Paper – I: Advanced Statistics – I Paper – II: Advanced Statistics – II Paper – III: Advanced Statistics – III Paper – IV: Advanced Statistics – IV 04 04 03 03 20 20 80 80 100 100 04 03 20 80 100 04 03 20 80 100 * indicates 2 hours of lab work. There is no provision for improvement/reappearance in IA.7 Paper – IV: Insurance in India 04 03 20 80 100 GROUP – F: ADVANCED STATISTICS 5. shall preserve the sheets till the announcement of semester-end results and allow students. to verify the marks. The course teacher is required to conduct two tests based on multiple choice questions (MCQs) selected from the completed portion of the syllabus.

New Delhi. 6. I. . Mayoor Paperbacks. New Delhi. Advanced Accountancy – Vol. R L Gupta and Radhaswamy.COM FIRST SEMESTER PAPER – 1. account records and problems relating thereto – when separate books are maintained. Vikas Publications. 4. Unit – 2: Higher Aspects of Partnership Accounts – II: Sale of a firm to a company – problems relating thereto Unit – 3: Conversion of Single Entry System into Double Entry System: Need for conversion and steps involved in conversion. when only one venture keeps accounts and when all venturers keep accounts. Vikas Publications. Advanced Accountancy – Vol. I. Ashok Sehgal and Deepak Sehgal. Unit – 1: Higher Aspects of Partnership Accounts – I: Insolvency of Partners – single partner and all partners. Financial Accounting. Unit – 5: Royalty Accounts: Meaning and important items – minimum rent. Advanced Accounting – Vol. Pearson Education. J R Monga – Financial Accounting. TMH. Financial Accounting. 7. Jain and Narang. shortworkings. New Delhi. Unit – 4: Accounts of Joint Ventures: Meaning of Joint Ventures. Advanced Accounts – Vol. Advanced Accountancy – Vol. I.3: FINANCIAL ACCOUNTING – I Objectives: The objectives of this paper are to provide higher knowledge and exposure in the application of financial accounting principles and methods to various forms of business organizations. New Delhi. 3. problems relating thereto. 5. Mukharjee and Hanif. entries and accounts in the books of lessee and lessor (excluding sub-let). Taxmann Publications. Suggested Readings: 1. New Delhi. 10. New Delhi. Garner v/s Murry rule. 2. World Press. S N Maheswari and S K Maheshwari.7    B. Advanced Accounting – Vol. I. Sultan Chand & Sons. S Kr Paul. Tulsian. New Delhi. Kolkatta. 8. piecemeal distribution and basis of distribution – proportionate and maximum loss methods. S Chand Publications. I. I. New Delhi. S N Maheswari. Financial Accouting. Kalyani Publications. 9. Shukla and Grewal. Ludhiana. recoupment of short-workings. joint venture v/s partnership.

principles. recruitment v/s selection. art and profession.4: PRINCIPLES OF MANAGEMENT Objectives: The objectives are to acquaint students with the concepts. types and steps involved in planning. PHI. authority and responsibility – authority v/s power. steps involved in organization. nature and importance. New Delhi. Suggested Readings: 1. 2. criteria for effective coordination. types of decisions. sources of recruitment. importance. Satya Raju and Parthsarathy. approaches to decision making. Coordination and Communication: Nature and scope of staffing. Principles of Management. types and principles of delegation. Principles and Practice of Management. objectives. types of cooperation. Griffin Ricky. meaning. nature. essentials of effective control. importance and bases of departmentation. . nature. principles of organization. Management – Text and Cases. importance and process of delegation. principles and practices of the management of business organizations. nature. process. determinants of. 3. New Delhi. New Delhi. Control – Meaning. New Delhi. Communication – meaning. Dinkar Pagare. barriers to communication and measures to overcome. C B Gupta. role. significance. nature. Unit – 1: Nature and Scope of Management Process: Definition. nature. communication media. scientific management. Maslow’s Need Hierarchy and Herzberg’s models. essentials of a sound plan. PHI. Management – Principles and Applications. Coordination – meaning. Motivation and Control: Meaning. nature. process. need and significance of coordination. forms of organization structure.8    Paper – 1. Unit – 5: Directing. Unit – 4: Staffing. Decision-Making – meaning. principles and techniques of directing. meaning. formal v/s informal. development of management thought. manpower planning – concept and process. Unit – 2: Planning and Decision-Making: Meaning. nature. significance. “Principles of Management” Sultan Chand & Sons. Motivation – Meaning. management as science. need and significance of organization structure. planning premises. span of management – meaning and types. significance and channels of communication. type and steps involved in decision-making process. management by exception. limitations and types of control. management v/s administration. 4. nature and features. New Delhi. principles of management. human resistance to control – causes and remedies. techniques of decision-making. need. Sultan Chand & Sons. Unit – 3: Organisation: Concept. need. 5. definition. role. levels and skills of manager. Cengage Learning. Govindrajan and Natarajan.

Tony Morden. Mumbai. economic effect of technology. critical element. Principles of Management. management of technology. Sheikh – Business Environment. linkage between business and environment. monetary policy. trends in trade. elements and linkage between technological environment and business. nature and characteristics of economic environment. promotional role. components. New Delhi. 5. concept. Neew Delhi. economic factors. micro and macro environment. Thomas Bateman and Scott Snell. HPH.Business Environment. social audit. 6. social responsibility of business – meaning and objectives. Ashagate Publications. Paper – 1. P N Reddy and P C Tripathy. Unit – 1: Business and its Environment: Characteristics of modern business. New Delhi.5: BUSINESS ENVIRONMENT Objectives: To enable students to understand and identify the environment within which the business organizations function and the influence of environmental factors. New Delhi. fiscal policy. entrepreneurial role and planning role. technology and plant level changes. nature and characteristics of political and legal environment. New York. Principles of Management. characteristics and types of environment. TMH. 7. 8. Principles of Management. nature and characteristics of technological environment. 9. Unit – 4: Socio-cultural Environment: Concept. Sundaram & Black . components and impact of socio-cultural environment on business. PHI.9    6. economic reforms and impact on business Unit – 3: Political and Legal Environment: Concept. HPH. 4. per capita income. McGraw Hill. economic. Koontz. Principles of Management. Industrial policy. linkage between political and legal environment and business.GDP. culture and ethics in business. major players and components of environment. Palgrave Mac Millan. nature. business participation in cultural affairs. Cartwright – Mastering Business Environment. New Delhi. Pearsons. role of Government . impact and process of environment analysis. 2. 10. labour and industrial laws relevant to business – types. technology and society. state intervention in business – pros and cons of intervention. Aswathappa – Essentials of Business Environment. Suggested Readings: 1. TMH. nature and characteristics of sociocultural environment. arguments for and against social responsibility. Mumbai. . Agra. technology policy of Government. Management. Unit – 5: Technological Environment: Concept. Neew Delhi.Business Environment. Mishra & Puri – Economic Environment of Business. technological park – meaning and objectives. Hill.regulatory role. 3. BOP. Jain & Varma . New Delhi. Sahitya Bhavan. TMH. Unit – 2: Economic Environment: Concept.

operation of sets. Unit – 3: Unit – 4: Progression: Arithmetic Progression. Himalaya. New Delhi.5: BUSINESS MATHEMATICS – I Objectives: To provide basic knowledge of mathematics and its application in business decision-making process. New York. Kalyani Publishers.P.Business Mathematics & Statistics. Kalyani Publishers.Business Mathematics. problems based on these and application to business Problems.Business Mathematics. K. 6. 9.P. K.Economic Environment of Business. New Delhi. condition for 2 lines to be parallel and perpendicular distance between two parallel lines. Nag . – Business Environment. 2. 8. Monga – Mathematics for Business. Vikas Publishing House. Das Gupta A. Zameeruddin . types of sets. Taxmann. Unit – 5: Analytical Geometry: Co-ordinate axes-distance formula-section Formulasection formula slope of a line different form of equation of lines. New Delhi. K. M. roaster and rule method. New Delhi. New delhi. Suggested Readings: 1. Formulae for the nth term and sum of first n terms of an A. Sahitya Bhavan. Sultan Chand & Sons. 5. Unit – 2: Theory of Indices and logarithms: Law of Indices and statement only without meaning.Business Mathematics. William C. New Delhi. New Delhi. . direct and indirect proportion (problems on these). Dhar P. New Delhi. 4. Venn diagrams. Mittal & Aggrawal . 10. Shukla .Business Mathematics. Kalyani Publishers. 10. problems based on these laws.Business Mathematics. Adhikari .10    7. De Morgan’s Laws. TMH. problems. Geometric Progression. Vikas Publishing House. relation and functions of sets . Dr. Sultan Chand & Sons. New Delhi. problems. K. Raghavachar – A First Course in Mathematics for Management. Paper – 1. properties of logarithms. Vikas Publishing House. Mc Graw Hills. problems on these properties. N. New Delhi. logarithm of a number. 7. Goel & Goel . Sancheti and Kapoor – Business Mathematics. Mumbai. (without proof). Sultan Chand & Sons. Suranjan Shaha – Practical Business Mathematics & Statistics. and G. – Government & Business. & Sen Gupta N. New Delhi. 8. 9.Application of sets in business. Ratio and proportion: Meaning and types of ratio and proportion. 3. S. Agra. Unit – 1: Set Theory: Representation of a set. Agarwal S. use of logarithm tables. . Fredreck – Business & Society.

Varshney and Maheswari. law of variable proportion. money and real costs. . AVC. Gupta. Sultan Chand & Sons. changes in supply v/s changes in quantity supplied. elasticity of supply. power. income. 5. Managerial Economics. supply schedule. elasticity of demand – meaning and kinds. Knowledge and Technology as new productive resource. New Delhi. New Delhi. TMH. Sultan Chand & Sons. Unit – 1: Introduction: Meaning. Unit – 5: Cost Analysis: Meaning of cost and classification. relationship with other subjects. discounting and equi-marginal. fundamental concepts of managerial economics – opportunity cost.6: MANAGERIAL ECONOMICS – I Objectives: To familiarize students with the basic concepts of micro economics and their applications in business organizations. Unit – 3: Supply Analysis: Supply function. long-run costs – long-run cost curves. law of demand. demand schedule. New Delhi. TC. uses and measurement.2: Demand Analysis: Meaning and determinants of demand. incremental. equilibrium of supply and demand Unit – 4: Production Function: Meaning and types of production function. law of supply. features and scope of managerial economics. 3. Managerial Economics. PHI. nature. demand forecasting – meaning and methods – trend projection and least square method. laws of returns. Himalaya Publishing House. cost-output relationship in the short-run – TFC. time. D M Mithani. Note: The above topics are to be dealt with numerical problems and case studies wherever necessary. exceptions. AC and marginal cost. New Delhi. Joel Dean. economies and diseconomies of scale. definition. Managerial Economics. exceptions. types of production function – linear. 6. types of price elasticity. 4. managerial uses of production function. Managerial Economics. Managerial Economics. change in demand v/s change in quantity demanded. 2. AFC. Unit . quadratic and Cobb-Douglas Production function. Mote and Samuel Paul.11    Paper -1. TVC. Mumbai. P L Mehta. factors determining. role and responsibilities of managerial economists. Managerial Economics. cross and advertising elasticity of demand. uses. linear and quadratic cost functions. demand curve – why demand curve is downward sloping. Suggested Readings: 1. production function – short run and long –run. New Delhi. explicit and implicit costs. TMH.

Unit – 3: Nature of the Directive Principles of State Policy: Meaning of Directive Principles. Sterling Publishers. Dwivedi.12    7. Unit – 5: State Government: Powers and Functions of Governor. Constituent Assembly Debates. Making of the ConstitutionRole of the Constituent Assembly. the Right to Freedom of Religion. Durga Das Basu – Introduction to the Constitution of India. Hendersen.7: INDIAN CONSTITUTION (Compulsory Paper for all Degree Courses) Objectives: To provide the basic knowledge of the development and of the principles enshrined in the Constitution of India. 10. Johari – Indian Government & Politics. composition. Subhash C. PHI. New Delhi-2001. New Delhi. New Delhi. Vikas Publications. S. Mahajan – Constitutional Development & National Movement in India. Pylee – An Introduction to Constitution of India. Salvator. Vikas Publications. difference between of Fundamental Rights and Directive Principles of State Policy – Implementation of Directive Principles of State Policy. 3. New Delhi-2000. Unit – 4: Union Government: Powers and Functions of the President. Salient features. Thoson Asia Pvt Ltd. Chand & Company. Citizenship. Suggested Readings: 1. Micro Economics Theory. Delhi-2004. Lok Sabha Secretariat. the Right to Freedom. jurisdiction of the Supreme Court. 8. Local Government and the Constitution.. relation between the Union and the States. Managerial Economics. the Prime Minister. . V. powers and functions of the Parliament. Managerial Economics. Vikas Publications. V. 6. 9. New Delhi. composition. procedure for amendment of the Constitution. D. independence of judiciary. the preamble. Cultural and Educational Rights and Right to Constitutional Remedies. Gupta – Indian Government & Politics. M. J. New Delhi. C. Fundamental Duties. C. powers and functions of State Legislature. Chief Minister and Council of Minister. Council of Ministers. the Right against Exploitation. 4. TMH. the Right to Equality. New Delhi-2005. D. Mumbai. 7. Unit – 2: Fundamental Rights: Meaning and types of fundamental rights. 5. Maheswari K L. New Delhi-1989. National Book Trust. PHI. Kashyap – Our Constitution: An Introduction to India’s Constitution & Constitutional Law. Managerial Economics. VIII Edition. New Delhi-1994. Unit – 1: Constitution: Significance of the Constitution. 2. organisation of judiciary. Paper – 1.

Paper – 3. journal entries. Unit – 5: Final Accounts: Meaning. objectives and types. Unit – 4: Depreciation Accounting: Meaning. 10. role of accountants in business decision-making. preparation of trial balance. Financial Accounting. accounting concepts – meaning and types. Sultan Chand & Sons. Suggested Readings: 1. R L Gupta and Radhaswamy. methods of depreciation – straight-line. objectives and types of ledger – process of ledger posting and balancing of an accounts. New Delhi. definitions. types and objectives. trading. Avasthi – Indian Government & Politics. Oxford University Press. Agra-2004. sum-of-the-years’ digit method. accounting entries relating to purchase. functions. . preparation of trial balance – meaning. classification of accounts and rules of debit and credit.. A. New Delhi-1999.13    8. profit and loss account and balance sheet. narration. significance and types of accounting standards. subsidiary books – meaning and types. 2. systems of bookkeeping and accounting. S. advantages and disadvantages of accounting. machine hour and production unit method. Tulsian. profit/loss on sale. P. additions. accounting – as a language. Unit – 2: Accounting Principles: Meaning. accounting standards development process in India. objectives and significance. adjustment entries and preparation of final accounts. objectives and scope of accounting principles. i.8: FUNDAMENTALS OF ACCOUNTING . sale. Pearson Education. change in method of depreciation. double declining balance method. accounting cycle. 9. modifying principles.e. Unit – 3: Accounting Records: Journal – meaning. accounting – science. accounting conventions – meaning and types. art and profession. Palekar – Indian Constitution. accounting – an information system. nature. accounting standards – meaning. PUC Arts. New Delhi-2003. written down value. Advanced Accountancy – Vol I and II. Granville Austin – Working of a Democratic Constitution: The Indian Experience.Com I semester course from non-commerce streams. Serials Publication. ledger posting – meaning. objectives. A. etc) Objectives: The course is designed to familiarise students with the basic concepts and principles of accounting Unit – 1: Introduction: Meaning. objectives and reasons for providing depreciation. accounting v/s book-keeping. New Delhi. simple v/s complex journal entries.I (Compulsory Paper for students joining B. objectives. Naveen Agarwal. Science.

organization. Vikas Publications. New Delhi. business. definition. New Delhi. characteristics. features and significance. types – agricultural. Narayanaswamy. New Delhi. i. Kalyani Publishers. 6. employment – meaning. Huges and Kapoor. advantages and disadvantages. Rajashekaran and Lalitha. profession. features. Unit – 1: Introduction: Meaning. scope. working of government undertakings – state and central level. partnership firms. evolution of commerce. Cengage Learning. kinds of companies. 7. Cengage Learning. Unit – 2: Forms of Business Organisation: Meaning. PHI. New Delhi. Unit – 4: Government Undertakings and Public Utilities: Meaning. Ludhiana. definition. regulation of cooperative societies in India. Foundations of Business. Advanced Accounts – Vol I and II. 5. advantages and disadvantages.. Corporate Accounting. TMH. Advanced Accountancy – Vol I and II. advantages and disadvantages.9: FUNDAMENTALS OF COMMERCE . Business. 4. Ashish K Bhattacharya. Science. housing. Essentials of Financial Accounting.II (Compulsory Paper for students joining B. credit consumer. New Delhi. S N Maheswari. Pearson Education. Unit – 5: Co-operative Societies: Meaning. scope. Unit – 3: Joint Stock Company: Meaning. stages involved in formation of company. definition. Pride. co-operative organizations – meaning. Financial Accounting. objectives and significance.14    3. joint hindu family firms – meaning. Suggested Readings: 1. Robert Anothy. definition. Huges and Kapoor. definition and scope. economic activities – its kinds – trade and aids to trade. Accounting – Text and Cases. Jain and Narang. New Delhi. etc. advantages and disadvantages. Financial Accounting. PHI. Advanced Accounting – Vol I and II.e. employees. R Chand and Company. definition and scope of commerce.Com I semester course from non-commerce streams. industry. kinds of government undertakings. different forms of business organizations – sole trader. 8. features. Vikas Publications. Shukla and Grewal. . S N Maheswari. Pride. etc) Objectives: The course aims at acquainting the students with the fundamental concepts and features of the business world. stages involved in formation of co-operative societies. 2. PUC Arts. Paper – 1. New Delhi. 10. and significance. 9. New Delhi. New Delhi.

Pearson Education. 6. goods and remittances in transit. I. calculation of interest. Pitman Publications. Unit – 3: Branch Accounts: Meaning and types of branches. Unit – 1: Consignment Accounts: Meaning of consignment and important terms used in consignment. departmentalization of expenses. Suggested Readings: 1.3: FINANCIAL ACCOUNTING – II Objectives: The objectives of this course are to provide higher knowledge and exposure in the application of financial accounting principles and methods to various forms of business organizations. average clause and treatment of abnormal loss items. valuation of unsold stock. Burrow and Kleindl. J Stephenson. Unit – 4: Departmental Accounts: Meaning and utility of departmental records. independent branches – incorporation of branch transactions in the head office books (excluding of foreign branches). 4. B. 2.COM SECOND SEMESTER Paper – 2.15    3. 5. New Delhi. New Delhi. . preparation of statement of cost of goods sold and ascertainment of value of stock on the date of fire. treatment of salvage and valuation of stock prior to fire when gross profit ratio is given and not given. systems of accounting for dependent branches – debtors systems and stock and debtors systems. New Delhi. normal loss. Tulsian. Principles of Business. Principles of Business. Contemporary Business. need – loss stock policy. depreciation of branch assets. Principles and Practice of Commerce. Boone and Kontze. Unit – 5: Insurance Claims: Meaning and types of claims. John Wiley. legal provisions and definition of terms used. interdepartmental transfer and preparation of final accounts. New Delhi. Advanced Accounting – Vol. Unit – 2: Hire-Purchase and Instalment Purchase Accounts (excluding repossession of assets): Meaning of hire purchase contract. entries and accounts in the books of hire purchaser and hire vendor. Dlabay. New Delhi. meaning of instalment purchase – hire-purchase v/s instalment purchase. systems of recording. preparation of final accounts. maintenance of columnar subsidiary books. Prentice Hall. ascertainment of profit – debtors method and stock and debtors method – simple problems relating thereto. Ashok Sehgal and Deepak Sehgal. problems relating to consignment in the books of consignor and consignee – cost-price method and invoice-price method. Financial Accounting. California Gerstenberg C W. Cengage Learning. abnormal loss. Taxmann Publications.

audio-visual. Paper – 2. public authorities like provident fund commissioner. Unit – 3: Banking Correspondence: Overdraft. Rajendra Pal Korlhahalli. I. I. 6. Advanced Accountancy – Vol. 7. . structure and layout of business letters – elements of structure and forms of layout. Shukla and Grewal.16    3. New Delhi. New Delhi. claim and adjustment letters. essentials of effective business letters. means of communication – oral. New Delhi. Mukharjee and Hanif. Kalyani Publications. claims and settlement. 4. New Delhi. 5. written. Kolkatta. Unit – 2: Trade Enquiries: Quotations. S N Maheswari. Essentials of Business Communications. Advanced Accountancy – Vol. Suggested Readings 1. I. Advanced Accounting – Vol. Financial Accouting. 10. New Delhi. nature and functions of business letters. New Delhi.4: BUSINESS COMMUNICATION SKILLS Objectives: To familiarise the students with the concepts of business communication and to develop basic business communication skills Unit – 1: Business Communication: Meaning and significance of business communication. principles of business communication. renewal of insurance premium. Sultan Chand & Sons. World Press. interview: meaning – objectives and techniques of various types of interviews. credit and collection letters – nature and types of a credit letter. 9. insurance correspondence – regarding payment. Ludhiana. loan. S Chand Publications. Minutes and Report Writing) Unit – 5: Application Letters: Preparation of resume. payment of sales tax. TMH. J R Monga – Financial Accounting. business letters: need. public speech – characteristics of a good speech – business report presentations – video conferencing and ecommunication methods. correspondence with various agencies: customers regarding dues. sales letters – qualities of sales letter and writing a sales letter. Jain and Narang. cash credits. circular letters – meaning. Sultan Chand & Sons. Advanced Accountancy – Vol. account current. S Kr Paul. orders and tenders. Financial Accounting. Vikas Publications. I. R L Gupta and Radhaswamy. video. S N Maheswari and S K Maheshwari. Unit – 4: Company Secretarial Correspondence (Includes Agenda. New Delhi. Vikas Publications. kinds. Mayoor Paperbacks. Advanced Accounts – Vol. objectives and forms of circular letter. post and telegraph authorities. 8. follow-up letters. I.

17    2. institutions involved in EDPs – DIC. marketing. women entrepreneurship – concept and importance. 9. Banks. khadi and village industries. TMH. New Delhi. types of entrepreneur. New Delhi. 8. characteristics. Business Communication – Concepts. Unit – 3: Small Scale Industries: Meaning and classification. Vikram Bisen and Priya. Suggested Readings: 1. 7. technical and social aspects of projects. institutional and noninstitutional assistance – SFCs. competency requirements for entrepreneurs. New Delhi. objective. Business Communications. government policies relating to SSIs. characteristics of a successful entrepreneur. cottage industries. Sultan Chand & Sons. New Age International. Unit – 4: Project Development and Implementation: Meaning and importance of project. Business Communication. importance. Chaturvedi and Chaturvedi. TMH. Effective Business Communication Concept. Unit – 2: Entrepreneurship Development Programmes (EDPs): Concept. 6. Locker. HR. types of EDPs. ancillianry industries. types of assistance – short-term. New Delhi. Sethi and Adhikaari. RUDSETI. New Delhi. Business Communication. entrepreneurship and enterprise. medium and long-term.5: ENTREPRENEURSHIP AND SMALL ENTERPRISE MANAGEMENT Objectives: To acquaint students with the concepts of entrepreneurship and small business enterprises and to familiarise with the entrepreneurial development process. SISI. New Delhi. Taxmann. Rohini Agarwal. Vikas Publishing Company. bill discounting and factoring. Venture Capital Funds. Business Communication. Pearson Education. etc. New Delhi. Unit – 1: Entrepreneurship: Introduction to entrepreneur. Debashish and Das. NBFCs. 10. 5. Rodriquez M V. CEDOK. Business Communication: Building. Cases and Applications. PHI. importance of EDPs. New Delhi. New Delhi. Business Communication. process of project formulation and preparation – financial. factors influencing entrepreneurship. importance and relevance of entrepreneur. 3. role of SSIs in economic development. C B Gupta and S S Khanka. Unit – 5: Financing of SSIs in India: – Need and significance of financial assistance. Business Communication. project implementation. tiny industries. refinancing schemes. 4. SIDBI. New Age International.. PHI. Kaul. Gopal. New Delhi. . Paper – 2. Entrepreneurship and Small Business Management.

G K Warshney. Inverse of matrix solution of linear equation by matrix method. 8. Carlos W Moore. definite integral and applications of integration to business problems. 5. New Delhi. by graphical method. C B Gupta and N P Srinivasan. Unit – 5: Linear Programming: Linear programming concept. S S Kanka. problems based on these. Fundamentals of Entrepreneurship. subtraction. cost function. relation between roots and co-efficient. TMH. solution of system of equations by determinant method (Crammer’s rule). multiplication of matrix by constant. break-even point. Unit – 4: Partial fractions: Proper and improper fractions. New Delhi. New Delhi. Small Scale Industries and Entrepreneurial Develpment. 4. sUnit – 1: Determinants and Matrices: Properties of determinant problems. Entrepreneurship Development. Mumbai. 3. Aruna Kaulgud. Agra. Multiplication of matrices. formation of quadratic equation whose roots are given.5: BUSINESS MATHEMATICS – II Objectives: The paper aims to provide basic knowledge of mathematics and its application in business decision-making process. 9. application of differentiation to business problems. repeated linear and non-repeated quadratic. New Delhi. Formulation. Cengage Publications. problems based on these second order derivatives. 7. Entrepreneurship Management. Himalaya Publishing House. Mumbai. quadratic equation. Sultan Chand & Sons. solution of L. reducing to partial fractions of non-repeated linear. discriminant of quadratic equation. nature of roots. operations of addition. Entrepreneurial Development in India. Paper – 2. derivatives of functions. Unit – 3: Theory of Equations: Linear equation. Higrich. New Delhi. product and quotient of 2 functions. Application to business problems. Vikas Publications. Entrepreneurship Development. (b) Integral calculus: concept of integration. sum. . maxima and minima of functions. Sultan Chand & Sons.18    2. 6. Himalaya Publishing House. revenue function. Vasant Desai.P. concept of derivatives. difference. C S V Murty. Shankaraiah. Unit – 2: Calculus: (a) Differential calculus : limit of a function. essential condition of L.Managing Small Business. Kalyani Publishers. integration by method of substitution and by parts.P. Management of a Small Scale Industry. concept of optimization. Matrices types of matrices. solutions of linear and quadratic equations. Entrepreneurship. 10. Sahitya Bhavan.P. New Delhi. profit function.

Paper – 2. price-leadership – meaning. K. transfer price and resale price maintenance. 5. features. Agarwal S. 9.Business Mathematics. pricing of a new product – skimming and penetration pricing. 6. Monga – Mathematics for Business. types and causes. New Delhi. Sahitya Bhavan. Unit – 3: Pricing Policies: Meaning and objectives of pricing policy. Agra. N. Sultan Chand & Sons. 2.Business Mathematics. assumptions and objections. TMH. Sancheti & Kapoor – Business Mathematics. New Delhi. Mumbai. New Delhi. profiteering v/s profit earning. Unit – 1: Price-Output Decisions –I: Perfect Competition – meaning. 7. price discrimination – meaning. M. 3. reasons and advantages of price leadership. Nag – Business Mathematics. Kalyani Publishers. degrees and conditions for price discrimination. . functions and theories of profit.19    Suggested Readings: 1. K. other concepts of pricing – dual pricing. objectives. oligopoly and nonprice competition. key lessons of perfect competition for managers.Business Mathematics & Statistics. product differentiation and price-output determination. Oligopoly – meaning and features. Vikas Publishing House. Sultan Chand & Sons. kinked demand curve – reasons and effects. price-output determination. . Taxmann. Himalaya. Shukla . Goel & Goel . New Delhi. Unit – 2: Price-Output Decisions –II: Monopolistic Competition – meaning. monopoly – meaning. pricing over the life-cycle of a product. effects and minimizing the effects of business cycles – preventive measures and relief measures. Unit – 5: Business Cycles: Meaning and phases. 8. profit policies – profit maximization – meaning. Kalyani Publishers. Raghavachar – A First Course in Mathematics for Management. Mittal & Aggrawal . alternate profit policies. features. features and determination of price. Vikas Publishing House. administered price. S. New Delhi. 4. Suranjan Shaha – Practical Business Mathematics & Statistics. Zameeruddin . New Delhi. methods of pricing – cost and competition methods. New Delhi. features. New Delhi.Business Mathematics.Business Mathematics.6: MANAGERIAL ECONOMICS – II Objectives: To familiarize students with the basic concepts of micro economics and their applications in business organizations. 10. Note: The above topics are to be dealt with numerical problems and case studies wherever necessary. Unit – 4: Profit Management: Meaning. accounting profit v/s economic profit. Dr.

Mumbai.7: FUNDAMENTALS OF COMPUTERS Objectives: The course is designed to equip students with the basic concepts of computers and their applications in business organizations. khoj. Mumbai. Internet addressing. Mouse and Track Ball devices. advantages and disadvantages. New Delhi. 8. 9. PAPER – 2. New Delhi. Internet/Web browsing. History & generation. Managerial Economics. Mote and Samuel Paul. Joel Dean. 3. 7. Input. Web page.. Adding. Control Panel. New Delhi. programme files etc. Managerial Economics. [Theory] Unit-2 :  Working with Windows XP: Introduction to windows. 10. Dwivedi. [Theory] Unit-4 :   Electronic Mail: Creating E-mail address.com. E-mail. Net surfing. classification of computers CPU. Yahoo. starting windows. ALU. sending along with attachments like word files. Monitor. New Delhi. Batch processing. New Delhi. Managerial Economics. Managerial Economics. indiaedu. Managerial Economics. Salvator. Setting. starting and quitting programs and icons. New Delhi. CD-ROM. Internet Protocol (TCP/IP). Start Up Menu working with programs and icons. Meta Searcher. sharemarket. URL. Accessories and Windows Explorer. New Delhi.20    Suggested Readings: 1. PHI. Himalaya Publishing House. Gupta. zeenext. Online and Real Time Operating Systems. characters. finding. Applications of Computer. library. Britanica. FTP. Managerial Economics. Thoson Asia Pvt Ltd. Entertainment Options and Multimedia. Brainpop. TMH. Note Pad. Fundamentals Block diagram. browsing.com. Hendersen. Micro Economics Theory. P L Mehta. Hard Disk. [Theory] . Task Bar. 6. Internet services’ features. Managerial Economics. Working with files and folders – creating. CU. Scanner. D M Mithani. [Theory with practical] Unit-3 :   Introduction to Internet: Introduction. [Theory with practical] Unit-5 :  Search Engines: Surfing – Searching the Web : Web Index.com. companies. opening. New Delhi. Keyboard. Sultan Chand & Sons. WAIS. Gopher. etc. Maheswari K L. google. Operating Systems. 2. Unit – 1:  Introduction to Computers: Definition. removing. 5. PHI. websites related to education. Computer memory. getting connected. Telnet. deleting. Desk Top. Managerial Economics. Character Map. Multi programming. WWW. My Computer. Printer. TMH. india4you. HTTP. 4. IP address. Tape Drive. stock market. Managerial Economics. Software : System software and Application software. newspaper. Varshney and Maheswari. Sultan Chand & Sons. Time Sharing. Output devices and peripheral devices viz. Vikas Publications. TMH..

A Complete Guide to Computer Fundamentals. 7. creditors ledger and general ledger. fixed and fluctuating capitals. Fundamentals of Computers.e. forfeiture and reissue of shares and debentures. Information Technology & Computer Applications. Alexis Leon. Fundamentals of Computer. Vikas Publishing House. 2. New Delhi. J B Dixit. simple problems relating thereto. New Delhi.. 5. Sunil Chauan. Sanjay Saxena. preparation of final accounts. Unit – 2: Final Accounts of Partnership Accounts: Meaning and types of partnership firms. preparation of trial balance. New Delhi. underwriting of shares. Sudipto Das. Rajaraman. PHI. accounting treatment of discount and premium on issue of shares. 3. 10. adjustment of interest on capitals and drawings. accounting treatment of issue of bonus shares. . 8. profit-sharing ratio. Unit – 5: Company Accounts: Final Accounts – provisions relating to maintenance of final accounts – forms of balance sheet and profit and loss account. Mathews Leon. Sultan Chand & Sons. New Delhi. First Course in Computers.8: FUNDAMENTALS OF ACCOUNTING . Student’s guide to Information Technology. Madan S.K. types of ledger – debtors ledger. B Ram. Firewall Media. Laxmi Publications. Laxmi Publications. Kapoor. New Delhi. New Delhi. Computer Fundamentals and IT.21    Suggested Readings 1. New Delhi. New Delhi. payment of dividends. 9. Unit – 3: Self-Balancing System: Meaning and objectives.Com I semester course from non-commerce streams. New Delhi 6. calculation of profit –net worth method or statement of affairs method. Akash Saxena and K Gupta. V. Leon Press. 4. Ramesh Bangia. Fundamentals of Computers. Paper – 2. Internet for Everyone. V. etc) Objectives: To familiarise students with the basic concepts and principles of accounting Unit – 1: Accounts from Incomplete Records: Meaning and features. Science. Unit – 4: Company Accounts: Meaning and types of company. . Firewall Media. defects. accounting entries relating to issue.II (Compulsory Paper for students joining B. preparation of final accounts of companies (simple problems relating thereto). managerial remuneration. New Age International. Computer Fundamentals. i. PUC Arts. New Delhi. Taxmann.

Unit – 2: Service Organizations: Meaning and Definition of Services. PUC Arts. Kalyani Publishers. extractive. R L Gupta and Radhaswamy. Financial Accounting.. regulation of industrial activities. . Robert Anothy. Science. balance of payment – meaning. features. Pearson Education. 9. S N Maheswari. Advanced Accounts – Vol. Narayanaswamy. kinds of industries – genetic. 10. 4. New Delhi.Com I semester course from non-commerce streams. New Delhi. Accounting – Text and Cases. Advanced Accounting – Vol. I and II. payment system – foreign currency and exchange rate – meaning and types of exchange rates. definition and types. types. Pearson Education. Ludhiana. R Chand and Company. Unit – 3: Marketing: Meaning and definitions of market and marketing. etc. New Delhi. Financial Accounting. malls. PHI. New Delhi. 2. TMH. banking services – meaning. I and II. working of foreign exchange market in India. New Delhi. advantages and disadvantages of service sector. home trade v/s foreign trade. Shukla and Grewal. agent middlemen. Advanced Accountancy – Vol. construction. New Delhi. New Delhi. industrial policies in India and environmental effects of industrial activities. marketing organizations – wholesalers and retailers. I and II. New Delhi. Financial Accounting. 6. Jain and Narang. definition and types. Unit – 4: Foreign Trade: Meaning. manufacturing. distinction between selling and marketing.e. Unit – 1: Industry: Meaning. procedure involved in foreign trade. Rajashekaran and Lalitha. Paper – 2. definition and difference between balance of trade and balance of payment. PHI. functions of marketing. advantages and disadvantages. scope. i.II (Compulsory Paper for students joining B. S N Maheswari. Sultan Chand & Sons. economic role of banking sector.9 : FUNDAMENTALS OF COMMERCE . I and II. Essentials of Financial Accounting. New Delhi. reasons and importance. chain stores. mining. definition and characteristics. Ashish K Bhattacharya. Advanced Accountancy – Vol. Tulsian. Vikas Publications. Vikas Publications. merits and demerits. 8.22    Suggested Readings: 1. Corporate Accounting. 7. 3. 5. etc) Objectives: To acquaint the students with the fundamental concepts and features of the business world.

23 
 

Unit – 5:

Consumer Protection: Meaning and Definition – need and importance,
consumer rights and responsibilities; role of consumer organizations – district
forum, state commission and national commission.

Suggested Readings:
1.
2.
3.
4.
5.
6.

Pride, Huges and Kapoor, Business, Cengage Learning, New Delhi.
Pride, Huges and Kapoor, Foundations of Business, Cengage Learning, New Delhi.
Boone and Kontze, Contemporary Business, John Wiley, New Delhi.
J Stephenson, Principles and Practice of Commerce, Pitman Publications, California
Gerstenberg C W, Principles of Business, Prentice Hall, New Delhi.
Dlabay, Burrow and Kleindl, Principles of Business, Cengage Learning, New Delhi.
B.COM THIRD SEMESTER

Paper: 3.1:

CORPORATE ACCOUNTING – I

Objectives:

The course aims at providing higher knowledge and exposure to the students
in the application of corporate accounting principles and methods

Unit – 1:

Issue of shares and allotment of shares: Fixed price offer and book building
methods – meaning and features of book building; SEBI regulations; issue of
bonus shares – meaning and SEBI’s Guidelines; accounting treatment of
bonus issue; accounting for rights issue; underwriting – concept, need and
types; accounting treatment thereof.

Unit – 2:

Debentures: Meaning and classification; accounting treatment of issue and
redemption of debentures; methods of redemption – in instalments - out of
profits and out of capital, conversion, issue of new shares or debentures, own
debentures methods only.

Unit – 3:

Company Final Accounts: Meaning and necessity; provisions of Companies
Act relating to maintenance of final accounts; forms of final accounts –
vertical and horizontal forms; divisible profits, managerial remuneration,
treatment of tax provisions; preparation of financial statements; implications
of Accounting Standards – 1, 4, 5, 17, 18 and 22.

Unit – 4:

Profit prior to incorporation: Meaning and cut-off date; basis of
appropriation; preparation of profit and loss account and balance sheet.

Unit – 5:

Accounting for Internal Reconstruction: Meaning of alteration of share
capital – increase in capital, consolidation and sub-division; reduction of share
capital and forms; provisions and accounting entries; disposal of capital
reduction account; preparation of post-reconstruction balance sheet.

24 
 

Suggested Readings
1. S N Maheswari, Advanced Accounting – Vol. II, Vikas Publishing House, New
Delhi.
2. R L Gupta and Radhswamy, Advanced Accountancy – Vol. II, III and IV, Sultan
Chand & Sons, New Delhi.
3. Shukla and Grewal, Advanced Accounts – Vol. II, S. Chand & Company, New Delhi.
4. Ashok Sehgal and Deepak Sehgal, Advanced Accounting – Vol. II, Taxmann, New
Delhi.
5. J R Monga, Fundamentals of Corporate Accounting, Mayur Paperbacks, Noida.
6. Jain and Narang, Advanced Accounting – Vol. II, Kalyani Publishers, Ludhiana.
7. S Kr Paul, Accountancy – Vol. II, Central Book Agency, Kolkatta.
8. Arunachalam, Advanced Accounting, Himalaya Publishing House, Mumbai.
9. Ratnam P V, Advanced Accountancy, Konark Publications, New Delhi.
10. Chakraborty, Advanced Accounts, Oxford Press, New Delhi.
Paper – 3.2: PRINCIPLES OF MARKETING
Objectives:

To enable students to understand and familiarise the fundamental concepts and
principles of marketing of goods and services.

Unit – 1:

Market and Marketing: Definition, objectives, importance and scope of
marketing; core marketing concepts – production, product, selling, marketing
and holistic marketing concepts; evolution of concept of marketing; recent
development in marketing; marketing functions; approaches to the study of
marketing.

Unit – 2:

Market Segmentation: Meaning, levels and bases of market segmentation –
consumer and business market; effective market segmentation criteria;
evaluating and selecting market segmentation; concept of niche marketing.

Unit – 3:

Product Policy: Product Planning and Development; product life cycle;
product mix; distribution channels; factors affecting choice of distribution;
branding features; types and functions;. Packaging – features, types,
advantages; brand name and trademark; standardization; – ISO.

Unit – 4:

Pricing: Definition, objectives, factors affecting price determinations;
methods of setting prices; cost, demand and competition factors; pricing
policies and strategies.

Unit – 5:

Marketing Channels and Sales Promotion: Concept, importance and types
of marketing channels; factors influencing selection of marketing channels;
objectives and importance of sales promotion; personal selling; advertising –
meaning, objectives, functions and importance; kinds of media; direct
marketing; multi-level marketing; supply chain and logistics management –
meaning and importance.

25 
 

Suggested Readings:
1.
2.
3.
4.
5.
6.
7.
8.
9.

Kotler and Armstrong, Principles of Marketing, Pearson Publications, New Delhi.
Philip Kotler, Marketing Management, PHI, New Delhi.
William Stanton, Fundamentals of Marketing, TMH, New Delhi.
Rajan Nair, Marketing, Sultan Chand & Sons, New Delhi.
Gandhi, Marketing, TMH, New Delhi.
Sontakki and Deshpande, Principles of Marketing, Kalyani Publishers, Ludhiana.
Jha and Singh, Marketing Management, HPH, Mumbai.
Ramaswamy and Namkumari, Marketing Management, Macmillan, New Delhi.
Pillai and Bagavathi – Modern Marketing - Principles and Practices, S. Chand &
Company, New Delhi.
10. Perreault, Basic Marketing, TMH, New Delhi.
Paper: 3.3: SECRETARIAL PRACTICE
Objectives:

To familiarise the students with the fundamental concepts and functions to be
performed by corporate secretaries.

Unit – 1:

Company Secretary: Meaning & definition, Qualifications; procedure for
appointment & dismissal of a secretary, Role of a Company Secretary –
Rights, duties and liabilities; Qualities of a good Company Secretary.

Unit – 2:

Promotion of Companies and Secretarial Duties: Nature and types of
Companies, Stages of Company Promotion and incorporation; Certificate of
commencement of business; Secretarial duties & procedures for incorporations
of Private and Public limited Companies and Company limited by guarantee.

Unit – 3:

Documents of Companies & Secretarial Duties: Memorandum of
Association-definition, clauses, provisions and procedure for alteration;
Articles of Association - definition, contents, provision & procedures for
alteration; distinction between Memorandum and Articles of Association,
Table-A of Companies Act, 1956; Prospectus - contents & statement in lieu of
prospectus; doctrines of ultra vires; constructive notices, indoor management
and lifting of Corporate Veil; drafting of Memorandum and Articles.

Unit – 4:

Management of Companies: Appointment, removal, qualification , fixation
of remuneration, rights, responsibilities and liabilities of directors, Managing
director, whole time director, auditor & Manager and Secretarial duties
relating to thereto.

Unit – 5:

Company Meeting and Secretarial Duties: Meaning, nature and significance
of Company meetings: Classification of Company meetings-statutory, board,
annual, Extra ordinary meetings. Meeting Procedures-notice, agenda, venue,
time, duration, quorum, adjournment & minits of Company meeting.

Majumdar and Kapoor – Company Law and Practice. D. methods of wage fixation – individuals and group incentives. importance and benefits of HRP. essentials of effective performance measurement. objectives and functions of HRM. New Delhi. Sherlekar – Company Law and Secretarial Practice. definition. Chawla and Garg – Company Law and Secretarial Practice. identification of training needs. benefits and methods of training. HRP Process . Kalyani Publications. Gulsan and Kapoor . promotion and demotion – meaning and criteria. Kapoor – Company Law and Secretarial Practice. Chakrabarty – Secretarial Practice. Acharya and Gorekar – Company Secretarial Practice. objectives. Paper – 3. Mumbai.4: HUMAN RESOURCE MANAGEMENT Objectives: The course is designed to develop a knowledge base of basic concepts and skills required in the management of human resources employed in business organizations. Unit – 5: Performance Measurement: Meaning. New Delhi.26    Suggested Readings: 1. scope. need for planning. Unit – 3: Training and Induction: Meaning of training and induction. N. Kalyani Publications. New Delhi.Company Law and Secretarial Practice. scope and characteristics of performance measurement. stock-ownership plans. New Delhi. methods of appraising performance – behaviouroriented methods and result-oriented methods. bonus. Vikas Publications. meaning of recruitment and selection. . Kuchal – Secretarial Practice. concepts of transfers and separation. qualities of HR manager. C. Taxmann. New Delhi. determinants of pay structure and level. Garg K. 9.job analysis. objectives. 4. 5. Unit – 4: Wage and Salary Administration: Meaning. – Secretarial Practice. Agra. 8. Shukla and Mahajan . Himalaya Publications. recruitment and selection process. C. S. 6. criteria of effective training methods. nature. New Delhi. 10. HRM v/s personnel management. M. Himalaya Publishing House. New Age International. objectives and components of employee compensation. job design. 2. Mumbai. Sultan Chand and Sons. Sahitya Bhavan. fringe benefits and job evaluation systems. objectives and methods of induction. 3. environment of HRM – External and internal forces. Job description and job specification. characteristics of HRP.Company Law and Practice. methods of training. meaning. Unit – 1: Introduction: Evolution. New Delhi. Unit – 2: Human Resource Planning: Meaning. 7. organization of HR department. A. Kalyani Publications.

supply of money – M1. Human Resource Management. Human Resource Management. types of money. TMH. open market operations. Unit – 3: Money Market Meaning. Human Resource Management. 3. New Delhi. working. process of credit creation and its limitation. measurements of value of money. money market v/s capital market. physical properties of money. New Delhi. intermediaries. Cengage Learning. Biswajeet Patnaik. . cash balance equation and cash transaction equation. 10. RBI – establishment.27    Suggested Readings: 1.5: MONETARY ECONOMICS Objectives: To acquaint students with the principles of monetary economics and the influence of monetary policy pursued by central banks. functions of a modern banking. Human Resource Management. Pearson Education. Human Resource Management. R L Mathis and J H Jackson. causes. inflation and economic growth. New Delhi. inflation – meaning. Pearson Education. 7. Managing Human Resources. Human Resource Management. Unit – 5: Central Bank: Meaning and functions. effects and remedies. New Delhi. New Delhi. functions – static and dynamic functions of money. Atlantic Publishers. K Ashwathappa. Unit – 2: Value of Money and its Measurements: Meaning and theories of value of money. TMH. 8. Durai. PHI. Jackson. Indian money market – features. Human Resource and Personnel Management. New Delhi. Lepak David. origin of money. monetary policy – objectives. 5. George Bohlander and Scott Snell. Casico. New Delhi. effect of inflation and taxes on interest rates. constituents and participants. New Delhi. New Delhi. Cengage Learning. features and types. Unit – 1: Introduction: Meaning and definitions of money. Gurpreet Randawa. 9. interest rates – meaning and types – real and nominal. 6. monetary policy instruments – bank rate. M2. liquidity and profitability. Schuler and Werner. Managing Human Resources. Paper – 3. liberalization of interest rates in India. 2. SLR and CRR. management and function. 4. TMH. Cengage Learning. New Delhi. Ivancevich. regulation of money market operations Unit – 4: Banking: Meaning and types. trends and defects. Managing Human Resources. M3 and M4. repo and reverse repo rates. money market instruments.

New Delhi. K P M Sundaram. Misra and Puri. 7. New Delhi. New Delhi. 3. objectives and types of classification. Trade and Finance. Median. Oxford University Press. Baye and Jansen. parts of table. Definition.2: Classification and Tabulation of Data: Classification – definition.simple and complex tables. Hiejdra. Unit – 5: Measures of Dispersion and Skewness: Measures of Dispersion: Introduction. schedule and interview methods. New Delhi. Vaish M C. Himalaya Publications. Lipsey. Kulkarni and Kalkundrikar. difference between classification and tabulation. Frequency Polygon. Oxford University Press. Paper – 3. Unit – 1: Introduction and Statistical Investigation: Origin and development. Two Dimensional or area diagrams. questionnaire.Histogram.I (This subject is to be offered by students who have not studied Statistics at PUC level) Objectives: To equip students with the understanding and application of statistical methods in business data processing and interpretation. significance of diagrams and graphs.6: BUSINESS STATISTICS . Types of averages – Mean. pictograms and cartograms. 8. Jagadish Handa. Money. meaning and definition of data . 9. 5. difference between diagrams and graphs. general and special purpose tables. Ogives or Cumulative Frequency curves and Line Graphs. New York. Monetary Economics. formation of discrete and continuous frequency distribution. Lekhi R K. New Delhi. AITBS. 2. Money. Merits and Demerits. Banking. Monetary Economics. Monetary Economics. New Age International. New Delhi. Mode.methods of data collection. Sultan Chand & Sons. Economics. Frequency Curve. Sultan Chand & Sons. Tabulation: Definition and objectives. 4. 6. Properties of Ideal Measure of Dispersion. Unit . Banking and Financial Markets. Absolute . Geometric Mean – Definition Computation. importance and scope of business statistics. Kalyani. Graphs: Graphs of Frequency distribution . Diagram: Types of diagrams – One Dimensional or Bar Diagrams. Modern Macro Economics. types of tables . New Delhi. Kalyani.28    Suggested Readings: 1. Harmonic Mean. Unit – 3: Diagrammatic and Graphical Representation: Introduction. Paul R R. Application in Business. definition. New Delhi. requisites of ideal averages. Mumbai. 10. Routledge Taylor and Francis. Monetary Economics. Monetary Theory. Unit – 4: Measures of Central Tendency or Averages: Definition and objectives of averages. Monetary Economics.

Applications in Business. Kalyani. Bowley’s and Kelly’s Co-efficient of Skewness. New Delhi. 6. . G C Beri. Business Statistics. Kitab Mahal. profit and loss. Pearson Education.Commercial Arithmetic and Elements of Statistics. Merit and Demerits . Suggested Readings: 1. Vol – I. Unit – 1: Logarithms. P. New Delhi. Pearson Education. Difference between Dispersion and Skewness. New Delhi.Commercial Arithmetic & Elements of Statistics. M L Berenson and David M Levine. New Delhi. work and time. J K. S. 2. TMH. New Delhi. New Delhi. Chakravorty – Mathematics and Statistics. Chanda S. Agra. New Delhi. Unit – 3: Depreciation and Annuities Unit – 4: Percentages. Shenoy and Srivastava. and Nag N. New Delhi. Business Statistics. Average Deviation (AD) and Coefficient of S. compound interest. Basic Business Statistics. 3. Unit – 5: Ratio and proportion. Sultan Chand & Sons. Oxford University Press Chennai. Agra. Fundamentals of Statistics. New Delhi. Chanda S. antilogarithms and uses Unit – 2: Simple. applications in Business. K. New Delhi. discount and commission. Iyer and Beri . measures of Skewness: Definition. PHI.6: COMMERCIAL ARITHMETIC (This subject is to be offered by students who have studied Statistics at PUC level) Objectives: To acquaint the students with the concepts and application of arithmetic principles and techniques in business decisions. New Delhi. Levine. 10. Sutaria – Commercial Arithmetic. 5.D and Co-efficient of Variation. 2. 8.29    and Relative Measures of Dispersion – Range and Coefficient of Range Quartile and Co-efficient of Q.D.Commercial Arithmetic. Business Statistics. Goel & Goel – Mathematics & Statistics. Sharma – Business Statistics. Business Statistics – A First Course. Naval Bajapai. instalment buying. Shukla & Sahai – Businesss Statistics. Pearson Education. 3. . Patvardhan and Joshi . New Age International. New Age International. 4. Sultan Chand & Sons. HPH. 5. Paper –3. Suggested Readings: 1. and Nag N. Gupta. C. Sahitya Bhavan. Vol – II. New Delhi. Taxmann. C.Commercial Arithmetic. S. 9. 6. 4. Kalyani. . 7. K. New Delhi. Statistical Methods. C. Absolute and Relative Measures of Skewness – Karl Pearson. Gupta.

Introducing HTML and XHTML. show/hide. blank page. Objects. Editors. Users of Power Point. Step by Step MS-Office 2007 Vikas Gupta. saving and retrieving documents. Page Layout – Themes. Curtis D. Sultan Chand & Sons. 4. New Delhi.7: COMPUTER APPLICATIONS – I Objectives: To familiarise and to develop computer application skills among the students Unit – 1: Word Processor-I: Introduction to Word Processors. color and background. Date & Time.30    7. write & instruct fields. shapes. Selecting text. New Delhi. page background. compare. Configuring SAP R3 (FICO). System planning and the initial investigation. Symbols. copying. New Age International. Structure of HTML. the tools of structured analysis. DOS Editors and MS-Word. tracking. Taxmann. cost / benefit analysis. and text slide shows. copy and paste picture. page numbers. Styles. Tool-bar. changing color scheme. AITVS. start mail-merge. wortArt. [Theory with practicals] Unit-4 :  HTML: Preparing to publish on the Web. Review – Proofing. 8. clip arts. View – Document view. style. window. Equations. 3. tables. The system life cycle. clip art gallery. charts. Creating sample web pages. [Theory with practicals] Unit-3 :  Presentation Software: Introduction to MS-Power Point. using work art. 2. Goel and Goel – Math ematics and Statistics. [Theory] Suggested Readings 1. text box. comments. frame resizing. Entering Text. table creation. changes. working with graphs. System analysis. header-footer. find and replace. adding images. New Delhi. font. Preview results. Shrinivas and George – Business Mathematics and Statistics. PAPER – 3.  9. Frye. [Theory with practicals] Unit-2 :   Word Processor-II: Insert Menu – cover page. zoom. formatting text with HTML. New Delhi. New Delhi. cut. auto layout. [Theory with practicals] Unit-5 :  System Analysis & Design: System concepts and Information system concepts. MS-Word (2007 version) : Document and Non-document. Editing Text.K. Dreamteach Publication. information gathering. page break. Mailings – create envelop – labels. protect. cut-copy and paste. feasibility study. Learning the Basics of HTML. macros. Paragraph. page setup. Selecting slide layout and its properties. Gupta. Management Information System. A. designing forms. changing to slide sorter view. . excel. Home – Clip Board. Brooks – Business Mathematics. creating animation and slide transition. Comdex Computer course Kit. picture. Black Book. paragraph. Font.

elimination of unrealised profit. need and relevance of group accounts. New Delhi. IT in Business Management. provisions of Banking Regulation Act relating to accounts and audit. Mehta. capital reserve or goodwill. James A Senna. Unit – 3: Liquidation of Companies: Meaning of liquidation. preparation of final accounts. sub-standard. Laxmi Publications. preparation of Liquidator’s Final Statement of Accounts. preparation of consolidated balance sheet of holding company and its subsidiary (single subsidiary only). debtors and bills. PHI. Computer Applications in Business. New Age International. B.31    5. Unit – 5: Accounts of Banking Companies: Meaning and importance. Vikas Publications. Computer Applications in Business Management. New Delhi 6. Rajaraman. New Delhi. preparation of post-merger balance sheet. types of liquidation. 7. . liquidation v/s winding up. 9. inter-company owings. 8. valuation of shares – objectives and methods of valuation – intrinsic value and yield value methods. New Delhi. New Delhi.1: CORPORATE ACCOUNTING – II Objectives: The course is designed to provide higher knowledge and exposure in the application of corporate accounting principles and methods Unit – 1: Valuation of Goodwill and Shares: Valuation of Goodwill – meaning. PHI. Anmol Publications. AS – 14 – classification of amalgamations and methods of accounting – pooling of interests and purchase methods – features and accounting entries. Fundamentals of Computers. elimination of stock reserves. concepts of holding and subsidiary companies. forms of profit and loss account and balance sheets with schedules. rebate on bills discounted. Mukesh Dhunna and J B Dixit. doubtful and loss assets and provisioning norms. acquisition and amalgamation. IT in Business. Prajagopalan. Unit – 2: Accounting for Mergers and Amalgamation: Meaning of mergers. AS – 21 on Consolidated Financial Statements – recommendations. purchase consideration. inter-company owings. 10. Kumar and Mehta. Ritendra Goel and D N Kakkar.4.COM FOURTH SEMESTER Paper . books required. Computer Applications in Management. overriding preferential payments and preferential creditors. Unit – 4: Group Accounts: Meaning. minority interest. classification of bank advances – standard. process of consolidation – classification of profits into pre and post-acquisition. New Delhi. objectives and methods of valuation.

II. Core Banking. overdrafts. Parmeswaran. II. objectives and types. Ashok Sehgal and Deepak Sehgal. S N Maheswari. New Delhi. crossing – meaning. 10. Advanced Accounts – Vol. II. secured and unsecured advances. Chakraborty. Kolkatta. Kissan Cards and Smart Cards. 4. features. Arunachalam. bills purchased and discounted. P N Varshney. S Chand & Co. Sultan Chand & Sons. account opening procedure – KYC norms.2: LAW AND PRACTICE OF BANKING Objectives: To familiarise the students with the basic concepts and application of provisions of Banking Regulation Act Unit – 1: Banker and Customer: Definitions. statutory protection. Advanced Accounting – Vol. Advanced Accountancy – Vol. . New Delhi. order and bearer cheques. bankers’ rights and obligations. New Delhi. Vikas Publishing House. New Delhi. Mumbai. E-Banking. Central Book Agency. New Delhi. Shukla and Grewal. III and IV. general and special relationship. 7. Advanced Accounting – Vol. Sultan Chand & Sons. letters of credit.32    Suggested Readings 1. New Delhi. Collecting Banker – duties. New Delhi. S. Konark Publications. 8. essentials of a valid cheque. II. Mayur Paperbacks. material alterations. Advanced Accountancy. 6. Taxmann. bill of exchange and cheque. Banking Law and Practice in India. Fundamentals of Corporate Accounting. Suggested Readings: 1. Accountancy – Vol. Unit – 3: Paying Banker: Precautions while making payment of cheques. Ratnam P V. modes of creating charges Unit – 5: Technology in Banks: Meaning. II. Natarajan and Kandaswami. Oxford University Press. statutory protection. II. rights and liabilities. Noida. Tele Banking. 3. Credit Cards. 2. Unit – 4: Bank Advances: Principles of sound lending. Advanced Accounting. New Delhi. R L Gupta and Radhswamy. payment in due course. New Delhi. J R Monga. Thacker. Banking Law and Practice. 3. purposes and significance of Internet Banking. Ludhiana. types of advances – loans. cash credits. ATM. Chand & Company. objectives and types. Kalyani Publishers. 9. Banking Law and Practice. M L Tannan. Himalaya Publishing House. 5. S Kr Paul. Paper – 4. Advanced Accounts. On-Line Banking. Jain and Narang. Unit – 2: Negotiable Instruments: Meaning of promissory note. 2. endorsements – meaning. Advanced Accounting – Vol.

Unit – 5: Working Capital Management: Meaning. perpetuity. New Delhi. definition and evolution of financial management. investment in working capital – dangers of too much and too little working capital. 9. objectives of financial management – profit maximization and wealth maximization. New Delhi. New Delhi. future value – single sum. internal rate of return and profitability index method. New Delhi. Banking Theory and Practice. Law and Practice Relating to Banking. net present value. Unit . Khubchandani. Law and Practice. Lib. relationship with other disciplines. basic information for evaluation. cost of debt. annuity and series of sum. sources of capital. types of financial decisions – risk-return trade off. New Delhi. PHI. TMH. computation of leverages. computation of working capital. classification. present value – single sum. 8. MacMillan.33    4. Metheun & Co. scope and significance.3: FUNDAMENTALS OF FINANCIAL MANAGEMENT Objectives: To enable students to understand the concepts and principles of financial management of business organizations. determinants of working capital investment. Practice and Law of Banking. MacMillan. classification. etc. 7.1: Introduction: Meaning. growing annuity and perpetuities. . New Delhi. financing of working of capital – short-term and long-term sources. overall cost of capital. multi-period compounding. Anmol Publications. 6. Rajesh. 10. S Chand & Co. determinants of capital structure decisions of firms – EBIT – EPS analysis. Unit . meaning of capital structure and classification. capital recovery and loan amortisation. net and operating cycle concepts of working capital. Banking Law and Practice. Gomez Clifford. Payback period. Banking Law and Practice. Sukhivinder Mishra. need. Paper – 4. risk-return tangle. working capital management – meaning and significance. gross. annuity and series of sum. net present value. liquidity analysis. cost of capital – meaning and significance. N Kumar and Mittal. criteria – traditional and discounted cash flows methods . legal provisions. Banking and Finance: Theory. cost of preference shares. cost of equity and cost of retained earnings.ARR. 5. financial and combined leverage. Unit – 3: Financing Decision: Concepts of operating. organization of finance function. significance and types of working capital. London. Laws and Practices Relating to Banking.2: Time Value of Money: Meaning and reasons. future and present values of annuity due. Perry. nature. Unit – 4: Capital Budgeting Decisions: Meaning and significance of capital budgeting decisions. Capital rationing – meaning and approaches. approaches of finance function.

Fundamentals of Financial Management. Principles of Financial Management. types of issue – IPOs and Further Offers – methods of making public issue – fixed price and book building – meaning. 9. PHI. role of financial system in the economy. PHI. James C Horne. S N Maheswari. Fundamentals of Financial Management – Theory and Practice. banking and NBFCs – functions and structure of banking institutions. Basic Financial Management. I M Pandey. stock exchanges – meaning. Babatosh Banerjee. importance and classification of financial markets. functions and development of second market in India. Chandra and D Chandra Bose. link between money market and monetary policy in India. objectives and significance. NSE and OTCEI . NBFCs – meaning. functions and growth of NBFCs. Cengage Publications. Fundamentals of Financial Management. 2. key elements of financial system. SIDBI. Vikas Publications. . 6. New Delhi. New Delhi. Prasanna Chandra. Paper – 4. New Delhi. Principles of Managerial Finance. Unit -4: Financial Intermediaries: Role and classification of financial intermediaries. 3. Unit – 2: Financial Markets: Meaning. 4. primary market – meaning and nature. Pearson Education. Fundamentals of Financial Management. Brigham and Houston. process and price determination. BSE. co-operative banking in India. TMH. 8. Khan and Jain. New Delhi. 5. IDFC. money market – meaning and role. red-erring prospectus and green shoe option. reforms in the financial system – objectives and major reforms undertaken in India. Cengage Publications. relationship between the economic growth and financial system. New Delhi. capital market – meaning. Fundamentals of Financial Management. functions and development. New Delhi. 7. New Delhi. development financial institutions – functions and types – IFCI. capital market instruments Unit – 3: Financial Markets: Meaning of markets and types. money market instruments. Sultan Chand and Sons.origin and growth. Fundamentals of Financial Management. reforms in capital market in India. New Delhi. secondary market – meaning.4: INDIAN FINANCIAL SYSTEM Objectives: To familiarise with the fundamental concepts and working of Indian financial system and its constituents   Unit – 1: Introduction: Meaning. TMH. components and functions of financial system. Gitman. New Delhi. major players in money market. Fundamentals of Financial Management. PHI. New Delhi. regulation and demutualisation.34    Suggested Readings: 1. Vuptakesh Sharan. 10.

Unit – 4: Economic Integration: Meaning . 2. New Delhi. The Indian Financial Systems – Markets. New Delhi. SEBI – objectives. functions and achievements. Financial Institutions. Frank Fabozzi. Indian Financial System. 3. New Delhi. T Siddaiah. Raghuram Rajan Committee recommendations on financial regulation. Paper . underwriters. Bhole and Jitendra Mahakud. Financial Institutions. Unit – 1: International Trade: Meaning of internal and international trade. Unit – 3: International Monetary Institutions: IMF –objectives. SAARC – objectives. Bharati V Pathak. New Delhi. functions and achievements. Christopher Viney. share transfer agents. Markets and Financial Services. New Delhi. 6. GATT – WTO objectives. Pearson Education. PHI. determination of foreign exchange rate – fixed and flexible rates. functions and achievements. TMH. custodians. gains from international trade and factors determining.theory of customs union. Foreign Exchange – meaning . Indian Financial System. . New Delhi. European Union. Unit – 2: Balance of Payments and Exchange Rate: Meaning of balance of trade and balance of payment. Pearson Education. TMH. Tripathy. Institutions and Services. 9. World Trade Organization. SAARC. 7. functions and powers of SEBI. New Delhi. D K Murthy and Venugopal. PHI. Financial Institutions and Markets.4. TMH. Financial Instruments and Services. ADB – objectives. TMH. Suggested Readings: 1. registrars. importance. functions and achievements. merits and demerits. M Y Khan. Pearson Education. Unit – 5: Financial Regulations: Meaning. Foundations of Financial Markets and Institutions. TMH. Financial Services.comparative cost theory. 5. functions and achievements. 10. New Delhi. 4. Indian Financial System. New Delhi.5: INTERNATIONAL ECONOMICS Objectives: To enable students to acquaint with the concepts and principles of international economics and their influence on the working of business organizations. New Delhi. World Bank – objectives. causes for disequilibrium in the BOP. 8. Gomez.35    other intermediaries – merchant bankers. structure of balance of payments. theories of international trade . Guruswamy. objectives and significance of financial regulations. measures for correcting disequilibrium. depository services – meaning and functions. Instruments and Market.

event. Paper – 4. New Delhi. importance and policies in India. equally likely . tests of adequacy of index numbers – time reversal test and factor reversal test. Theory of Sampling: Meaning. properties of correlation co-efficient. Unit – 4: Unit – 5: Probability: Definition of random experiment.36    Unit – 5: Foreign Capital: Need. 10. D M Mithani. scope of sampling. Graphical method. Consumer Price Index Number – definition. Carbaugh. uses and errors of sampling. FDI and FII. 5. Mannur. Unit – 1: Correlation and Regression: Correlation . 6. Krugman. Cherunilam.definition. TMH. Taxmann. Mumbai. International Economics. types of events. New Delhi. merits and demerits of each. New Delhi. 4. Suggested Readings: 1. AITBS. Mumbai. multistage sampling. 9. International Economics. methods of measuring secular trend – graphical methods.II (This subject is to be offered by students who have not studied Statistics at PUC level) Objectives: To develop the understanding and application of statistical methods in business data processing and interpretation. International Economics. systematic sampling. sample space.6: BUSINESS STATISTICS . International Economics. scatter diagram method. new Delhi. construction regression equations. International Economics. types and methods of correlation. TMH. Dorbish and Bowley’s and Marshall Edgeworth Index Numbers. difference between correlation and regression. Salvatore. New Delhi. Fisher’s. regulation of FDI and FII. census and sample surveys. regression equation – X on Y and Y on X. New Delhi. 2. Karl Pearson’s Coefficient of Correlation. Bhutani. International Economics. Sodersten. Paasche’s. International Economics. method of least squares. method of semi averages. Spearman’s Rank Correlation Co-efficient. International Economics. Himalaya. mutually exhaustive events. Regression: definition and uses. Sawyer and Sprinkle. theoretical basis and types of sampling – simple random and stratified random sampling. 7. Unit – 3: Index Numbers: Definition. Thomson. New Delhi. Principles of Economics. Unit – 2: Time Series: Definition and components of time series. Pearson Education. method of moving averages. types uses and steps involved in construction of Index numbers. 3. Palgrave Macmillan. uses and methods of construction of Consumer Price Index Number. 8. International Economics. Laspeyre’s. Foreign Investment Promotion Board – functions and role. PHI. Lindert P H. mutually exclusive events. Himalaya. Mumbai.

Shukla & Sahai – Businesss Statistics. New Age International. Issue of Bonus Shares. Business Statistics – A First Course. Chanda S. New Delhi. Gupta. New Delhi. New Delhi. & Nag N. G C Beri. Shrinivas & George – Business Maths & Statistics. Gupta. C. Sharma – Business Statistics. Calculation of Goodwill on admission & on retirement of partners. Fundamentals of Statistics. 8. New Age International. 9. Kalyani. Levine. New Delhi. Chakravorty – Maths & Statistics. Business Statistics. Chanda S. Goel & Goel – Mathematics & Statistics. 3. Statistical Methods. New Delhi. Business Statistics. Unit – 2: Income Tax. 10. M L Berenson and David M Levine. Shenoy and Srivastava. Rate of Income Tax. Unit – 1: Partnership: Sharing of Profits & Losses. Pearson Education. New Age International. Agra. Naval Bajapai. S. New Delhi. Taxmann. Sutaria – Commercial Arithmetic. K.37    events. Suggested Readings: 1. statement of addition and multiplication. Pearson Education. P. 2. Unit – 4: Insolvency – class of creditors and dividend. Sultan Chand & Sons. 7. . . 4. Payment of dividend. Business Statistics. theorem of conditional probability.Commercial Arithmetic & Elements of Statistics.6: COMMERCIAL ARITHMETIC – II (This subject is to be offered by students who have studied Statistics at PUC level) Objectives: To acquaint the students with the concepts and application of arithmetic principles and techniques in business decisions. 3. 4. C. New Delhi. definition of probability. New Delhi. 6.Commercial Arithmetic. PHI. 5.Commercial Arithmetic.Commercial Arithmetic & Elements of Statistics. C. Pearson Education. Suggested Readings: 1. Paper – 4. Oxford University Press Chennai. Basic Business Statistics. Kitab Mahal. New Delhi. Iyer & Beri . New Delhi. New Delhi. Life Insurance and General Insurance – present worth and discount Unit – 3: Joint Stock Companies: Shares and Stocks. Patvardhan & Joshi . K. 5. HPH. Interest on Capital and Drawings. 6. Sahitya Bhavan. Work and Speed. New Delhi. Insurance. S. . Agra. problems on probability. Vol – II. Sultan Chand & Sons. 2. Issue and Redemption of Debentures. New Delhi. J K. & Nag N. 7. New Delhi. TMH. Unit – 5: Time. Kalyani. Vol – I.

range protection. excel workbook templates. Formatting Toolbar. types of cell data. types of charts. established system constraints. autocorrect and spelling. Electronic spreadsheet. Introduction to MS-Excel. FV. Black Book. interoperation of error values. day. printing. A. Brooks – Business Maths. datevalue. Dreamteach Publication. 2. etc. Kumar and Mehta. count. timevalue. norminv (c) Database – daverage. [Theory with practicals] Unit-3 :  MS-Excel-III: Scenarios. Unit-1 :   MS-Excel: Concept of Spreadsheet. accounts payable. using filters. New Delhi. formula bar. cell reference. countblank. New Delhi. Anmol Publications. 3. macros. AITVS. functions in excel. cell formatting. [Theory with practicals] Unit-2 :  MS-Excel-II: Sharing a workbook. elements of charts. New Delhi. New Delhi. (d) Date & Time – data. IRR. Computer Applications in Business. Comdex Computer course Kit. values. Vikas Publications. financial accounting enterprise structure. [Theory with practicals] Unit-4 :  Introduction to SAP (Systems Applications and Product): Overview. now. VDB (b) Statistical – avedve. mean. Gupta. Sultan Chand & Sons. hour. [Theory] Suggested Readings 1. 9. correl. New Delhi Mehta. whatif analysis. define the problems. excel charts. time. New Delhi. growth. working with functions – (a) Financial – DB. 6. geomean. Curtis D. cell reference and range reference. linking formulas. Computer Applications in Business Management. develop alternative conceptual system. minute. 5. RATE. Paper – 4. configuration tools. chart toolbar. formulas. conditional formatting. decision making & MIS. DDB. page setup. category of function. data forms. Prajagopalan. using links. . counta. Standard Button bar. automated tasks. Taxmann. features. Frye. Introduction to LOTUS 1-2-3. evolution. auto calculated area. determine information needs.K. naming constants. month. editing cells. rows and columns of worksheet. Goel & Goel – Maths & Statistics. 4. MIS as a techniques for making programmed decisions. median.  [Theory] Unit-5 :  MIS: Information system for decision making. Step by Step MS-Office 2007 Vikas Gupta. intercept. Configuring SAP R3 (FICO). average. labels.7: COMPUTER APPLICATIONS-II Objectives: To acquaint and to develop computer application skills among the students for various business applications. general ledgers. dcount. NPV. editing charts. sources. day360. IPMT. Management Information System. set system objectives. PV.38    8. PMT. receivable.

primary and secondary distribution of overheads. measurement and control. elements. Ritendra Goel and D N Kakkar. Unit – 2: Cost classification: Meaning and purpose. economic order quantity. costs. reasons. treatment of idle time and overtime wages. 9. nature. Weighted Average. James A Senna. controllability. effects. New Delhi. 8. stores control – location and functions of stores department. Unit – 3: Elements of Cost: Material – Meaning and significance of material cost control. methods of wage payment – time rate and piece rate. Laxmi Publications. cost units and cost centres. LIFO. behaviour. functions.meaning and components of labour cost control. B. New Delhi. methods of pricing issues – FIFO. cost objects. New Age International. types and essentials of effective incentive plans Halsey.COM FIFTH SEMESTER Paper . methods – material and direct labour cost. financial accounting v/s cost accounting. group incentive plans – meaning and features (theory only). period. Rowan. Computer Applications in Management. methods of classification . 10. Taylor’s Differential. Unit – 1: Introduction: Meaning. Rajaraman. absorption of overheads – meaning and objectives. purchase control – procedure involved in purchase – evaluation of quotations. PHI.5. functions and significance of cost accounting. classification. actual rate v/s predetermined. methods and techniques of cost accounting. issue control – importance of issue control. criteria of effective pricing method. time keeping and time booking – meaning and records. recovery rates – single or multiple rate. Merrick’s.nature. preparation of cost sheet.39    7. Installation of cost accounting system. New Delhi. direct . systems. IT in Business. Mukesh Dhunna and J B Dixit. Base Stock and Standard Price methods. Fundamentals of Computers.1: COST ACCOUNTING – I Objectives: The paper aims to develop the conceptual knowledge and skills and familiarises the uses of cost accounting methods and techniques. labour turnover – meaning. Unit – 5: Elements of Cost: Overhead Cost Control – meaning and significance. New Delhi. identifiability. inventory control techniques – periodic v/s perpetual inventory system and ABC analysis Unit – 4: Elements of Cost: Labour . Gantt’s and Emerson’s Efficiency plans. IT in Business Management. departments involved. managerial classification of cost. levels of inventory. objectives. PHI.

Practical problems. Singhania & Kapil Singhania – Students Guide to Income Tax. Unit – 5: Income from Business: Depreciation and other permissible deductions. Khan and Jain. 7. computation of salary income. Gross Total Income. Collin Drury. Cost Accounting. Principles of Cost Accounting. Previous year. New Delhi. Assessee. New Delhi. Suggested Readings: 1. practical problems. Gupta. HUF. Srikant Datar and Madhav Rajan. civil engineers. Assessment year. 8. deductions. Cost Accounting. Jain and Narang. 3. Cengage Publications. Sahitya Bhavan. Incidence of tax and residential status. income and expenses of illegal business. Agra. 4. S N Maheswari. Taxmann Publications. Babatosh Banerjee. incidence of tax and residential status. computation of income of doctors. Total Income. deductions in computation of house property income. TMH. New Delhi. perquisites and retirement benefits. computation of business income. Pearson Education. Sultan Chand & Sons. TMH.I Objectives: To develop an understanding of the basic concepts and principles of income tax law and develop necessary skills in computation of income tax under various heads. Murthy and Guruswamy. Unit – 4: Income from House Property: Annual Value of let out and self-occupied properties. Cost Accounting. 5. Sharma and Ahuja. Cost Accounting. Charles T Horngren. Exempted Income (Concerned only with salary) Unit – 2: Residential Status: Rules for determining residential status of Individual. New Delhi. 9. New Delhi. Cost and Management Accounting. New Delhi. New Delhi.2: INCOME TAX: LAW AND PRACTICE . Allowances. lawyers. income from profession. Unit . Firm and Company. Agricultural Income. New Delhi. Suggested Readings: 1. 10. Unit – 3: Income from Salary: Salary. chartered accountants. Cost Accounting. Practical problems. Practical problems.40    labour hours and machine hour rates. Cost Accounting. 2. FK Publications. New Delhi. New Delhi. accounting treatment of over/under absorption of overheads. Cost and Management Accounting. Vikas Publications. 2. New Delhi. Income. Pearson Education. PHI.1: Introduction: Meaning and Terms used: Person. Mehrotre – Income Tax Law & Accounts. M N Arora. disallowable expenses. Vinod K. Paper – 5. Rajashekaran and Lalitha. Cost Accounting. . 6. Kalyani Publishers.

tests of control. 9. 10. New Delhi. internal control questionnaires.4: PRINCIPLES AND PRACTICE OF AUDITING Objectives: To equip students with concepts. expenses. composition and functions of audit committee. contents of audit report. Fundamentals of Income Tax. Bhagavati Prasad – Law & Practice of Income in India. Income Tax – Law and Practice. Unit – 2: Auditing and Assurance Standards: Overview. application of concept of materiality and audit risk. Ramachandra and Mariyappa. definitions and objectives of auditing. vouching v/s auditing. 8. internal control check list. Paper -5. audit of receipts – cash sales. Pearson Education. powers. N. duties and liabilities of company auditor. New Age International Publishers. Insight into Income Tax. Cengage Publications. scope and importance of auditor’s report. New Delhi. Snow White Publications. Statements and Guidance Notes on Auditing Issued by the ICAI. bank payments. audit programme. 4. objectives and significance of internal control. qualifications and removal of company auditor. report v/s certificate. New Delhi. role of International Auditing and Assurance Standards Boards. audit of assets and liabilities. 5. audit committee – meaning. Unit – 3: Internal Control and Audit: Meaning. Atlantic Publishers. nature. Hariharan. Whittenburg and Altus Buller. scope and purpose of internal audit. TMH. advantages and limitations of auditing. Chandrashekara. K K Agarwal. Himalaya Publications. T. payment to creditors. B B. areas of internal audit. concept of internal audit – meaning. New Delhi. standard setting process. Manoharan – Direct Taxes. appointment. capital expenditures. accounting v/s auditing. . Income Tax and Central Sales Taxes – Law and Practice. New Delhi. review and documentation. objectives. techniques and methods of audit process employed in business organizations. disclaimers. Unit – 5: Audit Report: Meaning. adverse opinion. Girish Ahuja & Ravi Gupta – Direct Taxes. types of auditor’s report. receipts from debtors. wages. evaluation of internal control system. 6. nature. elements of internal control. Income Tax. Mumbai. payments – cash and credit purchases. Significant differences between Auditing and Assurance Standards. Unit – 4: Vouchers and Verification: Meaning of voucher and vouching. Bharat Publications. Unit – 1: Introduction to Auditing: Meaning. classification of audit. 7.41    3. Lal.

TMH. New Agricultural Strategy – New Agricultural Policy 2000. S Chand & Company. S K Basu. 2. New Delhi.5. 4. sex ratio. economic effects of rapidly growing population. models of economic planning. Ravinder Kumar and Virendar Sgarnam Auditing: Principles and Practice. transportation and and other infrastructural problems. TMH. New Delhi. major problems of Indian Economy – poverty. Unit – 1: India: Developing economy. 8. economic reforms since 1990s – reasons and effects of liberalization policies on Indian Economy Unit – 2: National Income: Meaning and concepts of National Income – GDP. Pearson Education. achievements and failures of economic planning in India. Auditing – Concepts and Methods. . structure of Indian economy – agriculture. Ashok Sharma.4: INDIAN ECONOMY Objectives: To familiarise the students with the basic structure of Indian economy and its various economic problems. indicators of economic development. 10. Agricultural Finance – institutional and non-institutional.42    Suggested Readings: 1. B N Auditing. L K Shukla. 9. Unit – 3: Demographic Profile of India: Size. Green Revolution – II – food security and selfsufficiency. Auditing – Principles and Practice. Himalaya Publishing House. Auditing. unemployment – extent and measurement. 5. Atlantic Publishers. Auditing Theory and Practice. inequalities. Auditing: Principles and Techniques. 3. population. 7. Unit – 5: Agriculture in India: Trends in agriculture production. economic growth and economic development. GNP NNP. New Delhi. unemployment. Arun Kumar and Rachana Sharma. New Delhi. Unit – 4: Economic Planning: Objectives. measurement methods. types. uses and difficulties of measurement. Practical Auditing. rural and urban migration. TMH. trends in size and composition of national income of India. changes in occupational structure. Taxmann. industry and service sectors. per capita income – meaning. Kurt Pany. D R Camichanel. New Delhi. approaches. importance and measurement. New Delhi. agricultural pricing policy. recent population policy. Practical Auditing. New Delhi. density. Saxena and Saravanvel. agricultural marketing – problems. Paper . tenth and eleventh five year plans. FK Publications. causes for low production and productivity. New Delhi. Mumbai. rate of growth of population. Auditing. PHI. Kamal Gupta. Contemporary Auditing. New Delhi. 6.

New Delhi. Misra and Puri. online career services. Indian Economy. New Delhi. E-strategy – Information & strategy. the virtual chain planning Ebusiness project. Indian Economy. Indian Economy. TMH. Dutta and Sundaram. embedded SQL. entities. Indian Economy R Chand & Co. Database design : Design phases – conceptual. Kulkarni and Kalkundrikar. mny to many and many to many. Sultan Chand & Sons. Uma Kapila. strengthening the customer relationship. n set. MS-Excel. E-Business marketing and branding strategies. New Delhi. mpeg. attributes. 4. Schemas. Indian Economy. Indian Economy. peer to peer payments. New Delhi 6. Mumbai. 3. Deepshree. Sultan Chand & Sons. New Delhi. Ramesh Singh. New Delhi. [Theory] . sub-scheme and instances. logical and physical. ER diagram and model. Paper – 5. Atlantic Publications. E-commerce and Online service industries : Online financial services. Concept of relation in DBMS. C Rangarajan. Hyper linking etc. Agarwal. [Theory with practicals] Unit-2 : RDBMS : Introduction. 9. financial & information services. Unit-1: Integration: Integration with MS-Word. customer to merchant payments.5: COMPUTER APPLICATIONS IN BUSINESS (RDBMS AND EBUSINESS APPLICATIONS) Objectives: The course is designed to acquaint with the concepts and develop computer applications among the students in various functional areas of business. K N Prasad. corporate purchasing. TMH. Dhingra. 10. [Theory with practicals] Unit-4 : Functional E-Business: Introduction. insertion of avi. obstacles in adopting E-business applications. EBusiness Marketing Concepts : Basic Marketing concepts for internet marketing. Applications – direct marketing & selling. Data Manipulation and Data Control language. data model using entity – relation model. Online travel services. 5. New Delhi. Query & Query Optimization techniques. Academic Foundations. supply chain management. Indian Economy. [Theory] Unit-5 : Electronic Payment Systems: – Overview. MS-PowerPoint. Indian Economy. 7. Select Essays on Indian Economy. 8. 2. properties. files. [Theory with practicals] Unit-3 : SQL: An overview : SQL constructs. electronic banking. electronic fund transfers. Himalaya Publications.43    Suggested Readings: 1. Academic Foundations. dat. New Delhi. value chain integration. relationships – one to one. Sultan Chand & Sons. Database Languages : Data Definition. Indian Economy.

activities. New Delhi. Contract Costing – meaning. abnormal loss and gains. Doing Business on the Internet E-Commerce. 2. measurement of WIP and profits on incomplete contracts. 8. Pearson Education. 3. problems relating thereto. cost unit in operating costing. Unit – 2: Methods of Costing: Output Costing –meaning. PHI. Jaiswal. 10. cost plus contracts. Korth. Unit – 4: Methods of Costing: Service Costing – meaning.T. Joseph. Schneider. key terms – cost objects. preparation of cost sheet of transportation. Database Management System. reconciliation procedure. Database System concepts. 6. application and cost procedure. cost hierarchies. 5. Job Costing – meaning. problems relating thereto. 3. IT in Business. PHI. Unit – 1: Reconciliation of Cost and Financial Accounts: Meaning. Caron Guerica Traver. New Delhi. job costing v/s contract costing. P.COM SIXTH SEMESTER Paper – 6. apportionment of joint costs. classification of cost. application and cost procedure. TMH. New Delhi. New Delhi. New Delhi. need and reasons for reconciliation. Mukesh Dhunna and J B Dixit. James A Senna. Databae Management. features and application. Ritendra Goel and D N Kakkar. 7. Unit – 3: Methods of Costing: Process Costing – meaning. Leon. New Delhi. Kenneth C.J. boiler house and canteen organization. accounting for joint and by-products – meaning and features of joint and by-products. inter-process profits. 9. Unit – 5: Activity-Based Costing: Meaning and Definitions. Galgotia Publications. An Indian Perspective. PHI. operating costing – meaning and application. features and classification of service costing. E-Commerce. Computer Applications in Management. S. S. cost drivers. salient features of ABC. Laxmi Publications. 4.1: COST ACCOUNTING – II Objectives: To enable students to acquaint with the applications of cost accounting tools and methods in business decision-making process and control.44    Suggested Readings : 1. process cost accounts – treatment of normal loss. New Age International.E-Commerce Business Technology. Laudon. B. Narang. Thomson Publication. application and accounting treatment. New Delhi. E-Commerce. Society. job costing v/s process costing. Vikas Publications. cost pools. . IT in Business Management.

2: INCOME TAX: LAW AND PRACTICE – II Objectives: To develop an understanding of the concepts. Cost and Management Accounting. Sharma and Ahuja. and treatment of advance money received. computation of total income. Gupta. New Delhi. Cost Accounting. S N Maheswari. 8. practical problems Unit – 5: Income Tax Authorities: Appeals and Procedures of Assessment. TMH. New Delhi. Principles of Cost Accounting. rates of tax. Cost Accounting. Pearson Education. Murthy and Guruswamy. New Delhi. cost of improvement. Paper – 6. New Delhi. Unit – 2: Set off and Carry Forward of Losses and Unabsorbed Expenses: Inter Source adjustment and inter head adjustment of losses. transfer. FK Publications. Khan and Jain. New Delhi. Srikant Datar and Madhav Rajan. Rajashekaran and Lalitha. limitations of ABC. Cost Accounting. practical problems. 7. simple problems relating thereto. New Delhi. Babatosh Banerjee. 9. practical problems. Pearson Education. practical problems. 3. submission of tax returns. computation of book profits. 5. Cost Accounting. TMH. New Delhi. Unit – 4: Assessment of Individuals: Procedure for computing total income.provisions of Sections 184 and 40(b). M N Arora. practical problems. Collin Drury. PHI.45    implementation. 6. Unit – 3: Deductions from Gross Total Income: Rebates and reliefs: Deductions available to individuals under sections 80C to 80U. computation of income from other sources. Practical Problems. principles and procedures of income tax law and develop skills relating to income computation and filing of returns. carry forward and set off of losses of house property. 10. cost of acquisition. . comparing ABC with traditional costing system. Jain and Narang. Cost Accounting. New Delhi. New Delhi. Income from other Sources: Specific Income. computation of capital gains and exemptions. Vikas Publications. selling expenses. 2. Cost and Management Accounting. Cost Accounting. Cost Accounting. Forms of Tax returns and PAN. New Delhi. Assessment of Partnership firms: Assessment of firms . 4. Thomson Publications. computation of total income of firms. business and speculation loss. Unit – 1: Capital Gains and Income from Other Sources: Meaning and types of capital assets. Charles T Horngren. grossing-up. Kalyani Publishers. deductions. set off and carry forwards. Suggested Readings: 1. Sultan Chand & Sons.

consumer dispute. N. Income Tax – Law and Practice. 7. Unit – 4: Competition Law. Cengage Publications. Whittenburg and Altus Buller. K K Agarwal. 5. combinations regulation and competition advocacy. quasi contracts. Contract of Indemnity and Guarantee. Agra. restrictive and unfair trade practices. T. Himalaya Publications. 8. Chandrashekara. complaint. New Delhi. Atlantic Publishers. Taxmann Publications. 2. salient features. acceptance. consumer protection council. Vinod K. Lal. consideration. New Age International Publishers. Girish Ahuja & Ravi Gupta – Direct Taxes. state commission and national commission. B B. rights of consumer. capacities of parties to contract.46    Suggested Readings: 1. kinds of contract. abuse of dominance. powers and functions of Competition Commission. New Delhi. Paper – 6. Singhania & Kapil Singhania – Students Guide to Income Tax. free consent. Unit – 3: Special Contracts: Quasi Contract – cases deemed to be quasi contracts. Unit . Consumer Grievances Redressal Agencies – district form. 6.5: Consumers’ Protection Act: Meaning and definition of consumer. general rules of agency. stranger to contract. components of Competition Act – anti-competition agreements. contingent contracts. Unit – 2: Contingent Contracts: Meaning and performance of contract. New Delhi. 9. 10. discharge of contract. New Delhi. Income Tax and Central Sales Taxes – Law and Practice. wagering agreements. Income Tax. Pearson Education. Bharat Publications. 2002: Concepts and definition. New Delhi. Mehrotre – Income Tax Law & Accounts. Fundamentals of Income Tax. Insight into Income Tax. duties and rights of bailor and bailee. Contract of Bailment and Pledge – meaning. TMH. Mumbai. 3. 4. Unit – 1: The Indian Contract Act-1872: Definition and essentials of valid contract. Snow White Publications. offer. New Delhi. . breach of contracts and remedies. duties. Contract of Agency – definition of agent and principal. Manoharan – Direct Taxes. Ramachandra and Mariyappa. complainant. Sahitya Bhavan.3: BUSINESS LAWS Objectives: To acquaint students with the fundamentals of various business laws as applicable to business organizations in India. Bhagavati Prasad – Law & Practice of Income in India. Hariharan.

IDBI. Ashok Sharma. SFCs. Industrial Economics. Kuchhal S C. 2. South Western Publications. Himalay Publications. TMH. rural industrialization. MNCs and their role Unit – 2: Location of Industries: Theories of Location. Pomeroy D A. industry and agriculture linkages. Business Law. iron and steel. New Delhi. in industrial finance Unit – 5: Industrial Development in India: Need for industrial development. Paper – 6. need for balanced regional development of industries. Gulshan S S. Unit – 3: Composition of Industrial Sector: Structure of large scale industries in India – sugar. SIDBI. Cincinnati P C Tulsian. 3. Industrial Economy of India. Kuchhal M C. Mumbai. Cherunilam. dispersal and decentralization of industries. 5. Himalaya Publications. TMH. 8. Business Law. cotton. Himalaya Publications. Mercantile Law. Mumbai. Business Laws. 9. Business Law. role and functions of IFCI. Business Law. Mumbai. ICICI. joint and cooperative sectors. V Balachandran and S Thothadri. Business Law including Company Law. 7. . agro-processing sector. Industrial Policy of 1948. New Delhi. New Delhi. industrial dispersal policy and balanced regional development in India. etc. Sultan Chand & Sons. Business Laws. industrial growth and industrial pattern in India Suggested Readings 1. New Delhi Satish B Mathur. factors influencing location decision. importance and role of industries in economic and social development. TMH..4: INDUSTRIAL ECONOMICS Objectives: To equip students with an understanding of the basic concepts and principles of industrial economics Unit – 1: Meaning and Scope of Industrial Economics: Need. cottage and village industries. Desai B. Vikas Publications. emerging global competition and Indian industry. Bulchandani. FK Publications. private. New Delhi. 2. 6. Industrial Economics. impact of liberalization and privatisation on SSI sector. New Age International. New Delhi. Himalaya Publishing House. Business Laws. industry classification – public. 3. Unit – 4: Financing of an Industry: Meaning of industrial finance – direct and indirect finance. 1956 and 1990s – a comparative study of these policies. 4. New Delhi. K R. Mumbai.47    Suggested Readings: 1. N D Kapoor.

Industrial Economics. Current Status. Deleting). New Delhi. 7. Altering units). Industrial Economics: Theory and Practice. Displaying multiple godowns. New York. and G J Ferguson. Creating a Compound Unit. Working with Tally Calculator. Features. P R Ferguson. Displaying a multi stock category. Configuration Setting. Displaying. New Delhi. Altering a Cost Category. Blackwell Publishers. New Delhi.  Introducing Ledgers – Using ledgers. Altering a multi stock category). Tally Menu. Displaying. Purchase Orders (Creating. Displaying . Altering a multiple cost centre. Cost Categories and Cost Centres (Creating a Single. R R Barthwal. Entry). Industrial Economics. MacMillan. Displaying a cost category. Industrial Economics. New Delhi Paper – 6. Anmol Publications. Creating multiple cost categories. Creating multiple.  Introducing Vouchers (Creating. New Age International. Printing Invoice / Vouchers). 8. Components of the Gateway of Tally – Product Info. Ledgers. altering. The StatusBar. Industrial Economics. Creating a Ledger. 6. Oxford University Press.1:   Tally ERP 9: Introduction. New Delhi. Creating multiple stock items. A K Sharma. Vouchers. sub-group. Invoice (Invoice Entry. altering multiple godowns) . [Theory with Practicals]  Unit. Stephen Martin. Unit-2:  Groups. Displaying. Printing.48    4. New York University Press. Altering groups. Sales Order (Creating. Configuration. B N Narayan. Industrial Economics. Stock Categories (Creating. Anmol Publications. Creating a Company. Creating multiple. Altering a Single Ledger. Roger Clarke. altering cost category in multiple mode). altering multi stock items). Understanding the Horizontal Button Bar.5: COMPUTER APPLICATIONS ACCOUNTING WITH TALLY) Objectives: IN BUSINESS (FINANCIAL To develop conceptual and technical skills among the students relating to computerized accounting process. Altering. Industrial Economics. UK 5. Displaying. Vertical Button Bar. Donald A Hey and Derek Morris. Displaying a multiple stock item. Displaying multi stock groups. Deleting). Cost Centres and Categories: Introducing Groups –group. Altering a Stock Item. Displaying. Units of Measure (Creating units. Creating a Cost Centre in Single Mode and Multiple mode. 9. The ODBC Server.   Godowns (Creating godowns. Altering. Displaying. altering a single godown. Unit-3:   Stock and Godown in Tally: Stock Groups (Creating. Displaying a Stock Item.. altering multi stock groups). altering. Displaying a single godown. Stock Items (Creating a Stock item. Orders. 10. creating multiple godowns. creating multiple stock categories.

Laxmi Publications. nature. Displaying Half Yrly Balance Sheet. Adding a new column and changing the currency. ELECTIVE GROUP – I: FINANCE AND ACCOUNTS Paper – 5. Methods of valuation for Profit & Loss A/c). Unit – 2: Lease Financing: Meaning.  Day Book (Configuring a Day book report. displaying a report for a particular date. Nadhani. Wiley India. Dreamtech Press. Laxmi Publications. 2. Firewall. Displaying Profit & Loss A/c in a different currency. Vikas Shah. New Delhi. types. opening stock summary). 8. features. 4. AS – 19 on leasing. Computer World. Financial Accounting Using Tally. Accounting Reconciliation Statement). New Delhi. New Delhi. Simple Tally 9. Setting the format of a Balance Sheet. Comparing two dates in a Balance sheet. . tax. Accounting with Tally. 5. Unit-5:   Bill-wise details: Cost centres and cost categories. Configuring Profit & Loss A/c. Dreamtech Press.49    Unit-4:   Trial Balance: Configuring.6: FINANCIAL SERVICES Objectives: To familiarise with concepts and developments in the field of financial services Unit – 1: Introduction Financial Services – meaning. Displaying the detailed view of the day book report. characteristics and types of financial services. New Delhi. growth of financial services in India. Computer Accounting with Tally. Comdex Computer and Financial Accounting with Tally. Kogent Solutions. displaying detailed report. Vikas Gupta. displaying the day book report for particular period. Suggested Readings: 1. regulation of financial services. developing financial services. Bangalore. legal and accounting aspects. Tally Academy. budgets & controls and scenario management. Tally 9 in Simple Steps. New Delhi. Method of Stock valuation for stock summary. 3. Dinesh Maidasani. multiple currencies. bank reconciliation. displaying the ledgerwise closing balance.  The Stock Summary Report (Showing consumption and Gross profits. displaying a day book report for a particular voucher)  Reports in Tally : Balance Sheet (Balance Sheet Configuration options. leasing v/s borrowing. New Delhi. Showing a Detailed Balance Sheet. Namrata Agarwal. role of financial services industry in economic growth. Tally 9. advantages and disadvantages of leasing. BPB Publications. 6. voucher class and cost centre class. 7. New Delhi. interest calculations. leasing v/s instalment sale. evaluation of lease finance from the point of lessor and lessee.

New Delhi. New Delhi.7: ACCOUNTING THEORY Objectives: To acquaint students with the conceptual framework of accounting and reporting Unit – 1: Introduction: Concept of theory and accounting theory. origin and growth of depository services in India – NSDL and CDSL – functions. Deep and Deep Publications. objectives and significance of credit rating. cost and benefit analysis of factoring services. 3. T Siddaiah. Concept Publishing House. 2. importance and types of mutual funds. origin and growth of factoring services in India – public and private sector agencies. SEBI Regulations. Pearson Education. Joseph Anbarasu and Others. Rajesh Kothari. depository participants – functions performed. accounting theory v/s accounting practice. TMH. 4. Financial Services. New Delhi. Financial Services.50    Unit – 3: Mutual Funds and Venture Capital Financing: Meaning. Management of Financial Services. objectives. Financial Services. New Delhi. Sage Publications. New Delhi. Financial Services in India. 9. process of dematerialisation. Srivastav R M. Batra G S and Batra B S. New Delhi. objectives and types of factoring services. Hyderabad. Credit Rating – Meaning. Financial Services in India. New Delhi. 10. dematerialization v/s rematerialization. process and methods of venture capital financing. role and nature of accounting theory – positive and normative. advantages of mutual funds. advantages and disadvantages. Financial Services. Padmalatha Suresh and Justin Paul. Venture Capital Funds – meaning. 6. interpretation and . TMH.structure of mutual funds industry. G Ramesh Babu. 5. Indian Financial System. origin and growth of credit rating in India – rating agencies established and symbols used by agencies. Financial Services. cost of depository services. New Delhi. Management of Banking and Financial Services. factoring v/s forfaiting. 8. 7. process of credit rating. M Y Khan. Rishi Publishers. New Delhi. Suggested Readings: 1. mutual funds in India . Sultan Chand & Sons. Guruswamy. development of venture capital in India Unit – 4: Depository Services: Meaning. PHI. Pearson Education. objectives and significance of venture capital financing. objectives and significance of depository services. RBI Committee recommendations on factoring. Paper -5. factoring v/s bill discounting. classification of accounting theory – structure. Tripathy. Unit – 5: Factoring and Credit Rating: Meaning.

Elden S Hendriksen. expense and expenditure. composition. Himalaya Publishing House. 9. John Wiley & Sons. D S Rawat. Taxmann Publications. accounting environment –decision. Mumbai. sociological. Mumbai. deductive. events approach. Lele and Jawahar Lal. number and types of accounting standards issued in India. Accounting Theory. pragmatic. Suggested Readings: 1. Vernom Kam. TMH. Accounting Theory. standard costs. Accounting Theory. ethical. evaluation of measurement concepts. standard setting process in India – Role of ICAI and ASB. 6. Nature and composition of expenses. decision model approach and other modern approaches. measurement and timing of revenue. Mumbai. benefits and classification of accounting standards. measurement and valuation of liabilities. investors. 5. LCM valuation. Provisions of Companies Act relating to compliance. 10. Robert N Anothy and James Reece. New Delhi. Richard D Irwin. Students Guide to Accounting Standards. Kalyani Publishers. Snow White Publcations. measurement approaches. Unit – 3: Measurement of Assets and Liabilities: Nature of assets. objectives of asset measurement. inductive. Measurement and timing of expenses. government and outside agency. Thomson Publications. standard setting by businesses. 8. principles and techniques. Dolphy D’Souza. New Delhi. methods of measurement – exchange output and input values. nature of Income and concepts of income. . New Delhi. Unit – 4: Measurement of Revenues. roots of accounting theory measurement and information theories. Accounting Theory. Unit – 5: Accounting Standards: Meaning. New York. contingent liabilities. Accounting Principles. Accounting Theory. classification. differences between cost. Nature of liabilities and classification. Jain and Narang. Porwal L S. Indian Accounting Standards and GAAP. economic and eclectic approaches. modifying principles. AITBS. Singapore. Singapore. Snow White Publications. 4. authoritarian. 3. 7. Expenses and Incomes: Nature of revenue. Unit – 2: Approaches to the Formulation of Accounting Theory – traditional and modern approaches.51    decision-usefulness theories. 2. First Lessons in Accounting Standards. Ahmed Belkaoui. Accounting Theory. theoretical concepts. M P Vijaykumar. Structure Accounting Theory – postulates. New Delhi.

International Financial Management. theories of exchange rate determination – Interest rate parity theory. cross rate and cross multiplication.6: PRINCIPLES OF FOREIGN EXCHANGE Objectives: To develop an understanding of the basic concepts and principles of foreign exchange market Unit – 1: Introduction: Meaning of foreign exchange. New Delhi. Transactions – spot and forward. swap transaction. types of risk – transaction. 5. Sultan Chand & Sons. Moffett and Pandey. Jeevanandam. Bhole. Pandey I M. regulation of foreign exchange market in India – need and steps taken by RBI. New Delhi. 9. 7.52    Paper – 6. the Purchasing Power Parity Theory. Vikas Publications. Multinational Business Finance. currency options call and put options. converting two-way quotes. Strategic Financial Management. Khan and Jain. Himalaya. Pearson Education. netting – meaning and types. translation and economic risk. Chatterjee. . factors determining exchange rates Unit – 3: Exchange Rate Determination: Direct and indirect quote – link direct and indirect quote. Suggested Readings: 1. New Delhi. TMH. functions of Foreign Exchange Clearing House. TMH. functions of foreign exchange market. Principles of Foreign Exchange. McGraw Hill Publications. Eiteman. brokers. individuals. forward rate – premium and discount. 8. bid and ask rates. Financial Management. geographical extent of foreign exchange market. 3. 6. two-way quote. V Pattabhi Ram and S D Bala. New Delhi. firms. interest rate futures. Stonehill. Luc Soenon. central banks. currency futures. Pure Expectation Theory and Internal Fisher Effect Theory. TMH. International Financial Management. appreciation and depreciation – meaning and computation. spot rate and forward rate. Foreign Exchange Management. unique features of Indian Forex Market. Chennai. Foreign Exchange Management. reinvoicing centre and External – forward contracts. foreign exchange transaction and foreign exchange market. Mumbai. 4. New Delhi.leading and lagging. New Delhi. swaps (theory only). meaning and significance of internal and external risk management techniques . Unit – 4: Foreign Exchange Risks: Meaning of risk/exposure. Financial Management. Prime Academy. Madhu Vij. market participants – bank and nonbank dealers. invoicing. Unit – 5: Evolution and Structure of the Indian Forex Market: Role of market makers and FEDAI. New Delhi. 2. Unit – 2: Foreign Exchange Dealings: Meaning and determination of exchange rates. spread.

New Delhi. computation of break-even point. Khan and Jain. Management Accounting. cost accounting v/s management accounting. Management Accounting and Financial Control. objectives and significance of cash flow statement. New Delhi. Shapiro. Introduction to Management Accounting. Management Accounting. John Wiley. Unit – 4: Cash Flow Statement: Meaning. 7. Rachcha Minaxi. Gupta and Sharma. . managerial applications of marginal costing – pricing and output decisions. comparison criteria. 8. 3. assumptions and significance. New Delhi. New Delhi. Unit – 3: Funds Flow Statement: Meaning. Management Accounting. Vikas Publications. Principles of Management Accounting. break even analysis – meaning. techniques of management. limitations of ratio analysis. classification of ratios – liquidity. I M Pandey. objectives and significance of funds flow statements. New Delhi. AS – 3 on Cash Flow Statement – recommendations. margin of safety and angle of incidence. Pearson Education. cash from operations – direct and indirect method. cash flow from operating. key factor. Bhattacharya Debarshi. New Delhi. 6. 4. Sultan Chand & Sons. Taxmann Publications. International Financial Management. financial accounting v/s management accounting. break even charts. 5. Unit – 5: Ratio Analysis: Meaning and significance of ratio analysis. Unit – 2: Marginal Costing: Meaning of marginal cost and costing. funds flow statement v/s cash flow statement.53    10. Principles of Management Accounting. Suggested Readings: 1. S N Maheswari. nature. New Delhi. Kalyani Publishers. advantages and disadvantages of marginal costing. funds from operations. Ravi M Kishore. functions and significance of management accounting. cost classification. 2. features and applications. continue and shutdown and accepting foreign offers. New Delhi. PHI. activity and profitability ratios. TMH. Paper – 6. Babatosh Banerjee. objectives. installation of management accounting system. Pearson Education. Budgeted Cash Flow Statement. preparation of funds flow statement – schedule of changes in working capital. Management Accounting. Budgeted funds flow statement.7: MANAGEMENT ACCOUNTING Objectives: To develop an understanding concepts and methods of management accounting system Unit – 1: Introduction: Meaning. New Delhi. computation of ratios and preparation of financial statements from ratios. investing and financing activities. solvency.

Principles of Management Accounting. AS – 19 on leasing. objectives. USA. factoring v/s forfaiting. Venture Capital Funds – meaning. growth of financial services in India. advantages and disadvantages. Wood and Sake.structure of mutual funds industry. Oxford University Press. nature. objectives and significance of credit rating. Sage Publications. RBI Committee recommendations on factoring. ELECTIVE GROUP – II – FINANCE AND MARKETING Paper – 5. TMH.6: FINANCIAL SERVICES Objectives: To familiarise with concepts and developments in the field of financial services Unit – 1: Introduction: Financial Services – meaning. cost and benefit analysis of factoring services. M Y Khan. . mutual funds in India . advantages and disadvantages of leasing. New Delhi. factoring v/s bill discounting. process of dematerialisation. Unit – 5: Factoring and Credit Rating: Meaning. 10. Suggested Readings: 1. Management Accounting – Principles and Applications.54    9. Unit – 3: Mutual Funds and Venture Capital Financing: Meaning. legal and accounting aspects. role of financial services industry in economic growth. depository participants – functions performed. features. Malcom Coombs. origin and growth of depository services in India – NSDL and CDSL – functions. Unit – 2: Lease Financing: Meaning. Financial Services. origin and growth of credit rating in India – rating agencies established and symbols used by agencies. leasing v/s instalment sale. process and methods of venture capital financing. David Hobbs and David Jenkins. tax. importance and types of mutual funds. process of credit rating. evaluation of lease finance from the point of lessor and lessee. objectives and significance of venture capital financing. advantages of mutual funds. development of venture capital in India Unit – 4: Depository Services: Meaning. origin and growth of factoring services in India – public and private sector agencies. objectives and significance of depository services. objectives and types of factoring services. SEBI Regulations. Credit Rating – Meaning. developing financial services. types. dematerialization v/s rematerialization. leasing v/s borrowing. regulation of financial services. characteristics and types of financial services. cost of depository services. New Delhi.

New Delhi. New Delhi. Relationship Marketing in Retailing: Management of Relationship. 4. Financial Services. factors determining growth of retailing in India. emergence of organizations of retailing. the profit path. Guruswamy. Palgrave-Macmillan. TMH. Swapna Pradhan. Padmalatha Suresh and Justin Paul. Uniyal and Sinha. Management of Financial Services. Rosemary Varley and Mohammed Rafiq. Indian Financial System. importance. relationship marketing strategies. 5.55    2.. James R Ogden and Deniss T Ogden. New Delhi. functions and development of retailing marketing. 6. retail research and retail audits. TMH. customer profiles. Sage Publications. careers in retailing. 9. Management of Human Resources. G Ramesh Babu. Paper – 5. criteria for effective segmentation. dimensions of segmentation. Retailing Channels: Products and merchandise management. 10. Tripathy. New Delhi. New Delhi. Retail Management. Unit – 2: Unit – 3: Unit – 4: Unit – 5: Suggested Readings: 1. 5. retail location and layout plan. Levy and Weitz. Biztantra. Rajesh Kothari. channel choice. Mumbai. trends in retailing. factors affecting retail pricing. Concept Publishing House. Financial Management Issues in Retail. 6. Financial Services in India.7: RETAIL MARKETING Objectives: To develop an understanding of various concepts and principles of retail marketing Unit – 1: Retail Marketing: Concept. characteristics. Pearson Education. Management of Banking and Financial Services.. structure. evaluation of relationship marketing. Joseph Anbarasu and Others. Financial Services. Hyderabad. Retail Market Segmentation: Introduction to market segment. Oxford Publications. New Delhi. Integrated Retail Management. Pricing and Promotion in Retail: Importance of retail pricing. Financial Services. 4. Retail Management. New Delhi. Retailing Management. 3. The strategic profit model. case studies in Indian context only. New Delhi. T Siddaiah. stores management. Sultan Chand & Sons. PHI. Batra G S and Batra B S. nature and channel. 3. need and objectives of promotional mix in retailing. Financial Services in India. Retailing Management. Oxford Publication. Pearson Education. product movement. New Delhi. Financial Services. Academic Internet Publishers. merchandising plans. criteria for selection of suppliers. approaches to product pricing. Deep and Deep Publications. 7. Retail Management. Chetan Bajaj. 8. . Srivatsav R M. New Delhi. New Delhi. New Delhi. New Delhi. 2. Rishi Publishers. promotional mix and strategy development.

foreign exchange transaction and foreign exchange market. Unit – 4: Foreign Exchange Risks: Meaning of risk/exposure. netting – meaning and types. reinvoicing centre and External – forward contracts. Patrick Dunne and Robert Lusch. invoicing. Unit – 5: Evolution and Structure of the Indian Forex Market: Role of market makers and FEDAI. New Delhi. Retail Management. Cengage Publications. unique features of Indian Forex Market. Financial Management. New Delhi. Moffett and Pandey. 8. Khan and Jain. central banks. 4. Fundamentals of Retailing. New Delhi. 9. spot rate and forward rate. Retailing Management. New Delhi. 3. New Delhi. swap transaction.6: PRINCIPLES OF FOREIGN EXCHANGE Objectives: To develop an understanding of the basic concepts and principles of foreign exchange market Unit – 1: Introduction: Meaning of foreign exchange. translation and economic risk. spread. theories of exchange rate determination – Interest rate parity theory. two-way quote. Atlantic Publications. types of risk – transaction. Pearson Education. Sultan Chand & Sons. Stonehill. functions of foreign exchange market. individuals. Eiteman. meaning and significance of internal and external risk management techniques . regulation of foreign exchange market in India – need and steps taken by RBI. Pure Expectation Theory and Internal Fisher Effect Theory. New Delhi. brokers. factors determining exchange rates Unit – 3: Exchange Rate Determination: Direct and indirect quote – link direct and indirect quote. bid and ask rates. swaps (theory only). Retailing. TMH.56    7. K V S Madaan. TMH. functions of Foreign Exchange Clearing House. geographical extent of foreign exchange market. firms. Paper – 6. interest rate futures. appreciation and depreciation – meaning and computation. Foreign Exchange Management. Multinational Business Finance. Vikas Publications.leading and lagging. . New Delhi 10. currency futures. 2. Sajal Gupta and Gurpreet Randhawa. TMH. Unit – 2: Foreign Exchange Dealings: Meaning and determination of exchange rates. Levy. Pandey I M. cross rate and cross multiplication. Financial Management. New Delhi. forward rate – premium and discount. currency options call and put options. Transactions – spot and forward. Suggested Readings: 1. converting two-way quotes. market participants – bank and nonbank dealers. Jeevanandam. the Purchasing Power Parity Theory.

Bhole. Kapoor. objectives and strategies for pricing of services. difference between services marketing and product marketing. New Delhi 5. 4. Services Marketing – Concepts and Practices. Prime Academy. 2. Bitner and Pandit. factors influencing. reasons for growth of Indian scenario. TMH. Madhu Vij. determinants. New Delhi. Services Marketing. Foreign Exchange Management. Wirtz and Chatterjee. Principles of Foreign Exchange. basic service package. International Financial Management. 9. Chatterjee. New Delhi. Services Marketing. 10. flower of service. Sage Publications. Suggested Readings: 1. John Wiley. Pearson Education. nature and characteristics of services. TMH. types. McGraw Hill Publications. Unit – 3: Service Product: Meaning and steps involved.7: SERVICE MARKETING Objectives: The course is designed to acquaint students with the concepts. International Financial Management. Audrey Gilmore. sales promotion and advertisement. International Financial Management. 6. services differentiation. Lovelock. meaning. GAP Model – reasons and strategies to bridge GAPs. service life cycle. Shapiro. service product mix. Services Marketing and Management. Unit – 4: Services Pricing. outsourcing. New Delhi. intermediaries. TMH. Distribution and Promotion Strategy: Concept of services pricing. Service Distribution – need. 8. nature and importance of services marketing. development of a new service. Gremler. customer behaviour in services. Pearson Education. understanding service customers. branding a service product. New Delhi. Unit – 2: Service Strategy: Strategy planning process – steps in strategic planning process. V Pattabhi Ram and S D Bala. Mumbai. Services Marketing. Paper – 6. New Delhi. TMH. New Delhi. service triangle. New Delhi. Strategic Financial Management. K Rama Mohana Rao. Unit – 5: Managing Service Quality: Definition and importance. features. strategies for services promotion. Chennai. New Delhi. methods and principles of service marketing Unit – 1: Introduction: Meaning. service perception. Himalaya.57    5. Luc Soenon. 3. Zeithaml. contribution of technology. model of consumer expectations and perceptions. Paul and Halder. . Service Promotion – objectives. service channels – direct distribution. market oriented service strategy. customer value hierarchy. 7. electronic channels. dimensions of marketing strategy – services marketing mix.

tax. origin and growth of factoring services in India – public and private sector agencies. objectives and types of factoring services. mutual funds in India . origin and growth of credit rating in India – rating agencies established and symbols used by agencies. TMH. New Delhi. development of venture capital in India Unit – 4: Depository Services: Meaning. legal and accounting aspects. 8. process of dematerialisation. regulation of financial services. AS – 19 on leasing. New Delhi.58    6. factoring v/s bill discounting. objectives and significance of venture capital financing. Unit – 3: Mutual Funds and Venture Capital Financing: Meaning. 9. PHI. Credit Rating – Meaning. dematerialization v/s rematerialization. Dreamtech Press. factoring v/s forfaiting. advantages of mutual funds. Services Marketing. Pearson Education.structure of mutual funds industry. Unit – 5: Factoring and Credit Rating: Meaning. characteristics and types of financial services. growth of financial services in India. . Unit – 2: Lease Financing: Meaning. types. developing financial services. ELECTIVE GROUP – III: FINANCE AND HRM Paper – 5. Cengage Learning. objectives. process and methods of venture capital financing. Rajendra Nargundkar. features. importance and types of mutual funds. New Delhi. role of financial services industry in economic growth. Kenneth Clow and David Kurtz. nature. New Delhi. process of credit rating. Services Marketing. New Delhi. Services Marketing. SEBI Regulations. Services Marketing. Venture Capital Funds – meaning. Harsh V Verma. advantages and disadvantages of leasing. RBI Committee recommendations on factoring. cost of depository services. objectives and significance of credit rating. cost and benefit analysis of factoring services. depository participants – functions performed. leasing v/s instalment sale. advantages and disadvantages. leasing v/s borrowing. 7. Services marketing. 10. Douglas Hoffman and Bateson. R Srinivasan. evaluation of lease finance from the point of lessor and lessee. objectives and significance of depository services. origin and growth of depository services in India – NSDL and CDSL – functions.6: FINANCIAL SERVICES Objectives: To familiarise with concepts and developments in the field of financial services Unit – 1: Introduction: Financial Services – meaning.

Unit – 1: Introduction: HR planning – concepts. Unit – 3: Organizational Development: Definitions and concept. Financial Services. Management of Banking and Financial Services. Srivatsav R M. objectives. 4. 10. operational goals. Unit – 5: Managing Quality and Productivity: Alternative work arrangements. Development – nature and purpose. objectives and importance. PHI. phases and techniques of OD. New Delhi. training process. M Y Khan. evaluation of training effectiveness. development techniques. characteristics. Batra G S and Batra B S. recent trends in HRD. Deep and Deep Publications. scope of HRD. meaning of counselling. Management of Financial Services. type of HR plans and approaches. Financial Services. Guruswamy. attitude service.7: HUMAN RESOURCE PLANNING AND DEVELOPMENT Objectives: To develop an understanding of various concepts and principles of human resource planning and development and equip necessary skills of managing human resources. Unit – 2: Training and Development: Concepts and comparison between training and development. TQM programmes. New Delhi. 6. TMH. Financial Services in India. Human Resource Development. 5. New Delhi. New Delhi. Concept Publishing House. self-directed teams. HRD – concept. Pearson Education. 9. New Delhi. Financial Services. Hyderabad. Tripathy. Unit – 4: Development of managers in HRD: Meaning of potential appraisal. TMH. Wilson. Paper – 5. Rishi Publishers. participative decisionmaking. New Delhi. New Delhi. Indian Financial System. methods of training. objectives and importance of HRD. New Delhi. Sage Publications. London. Padmalatha Suresh and Justin Paul. Rajesh Kothari. Financial Services in India. New Delhi. Financial Services. G Ramesh Babu. 2. 7. Sultan Chand & Sons. training needs analysis. Suggested Readings: 1. process and conditions for effective counselling. conditions for organizational development success. training techniques. Financial Services. 8. T Siddaiah.59    Suggested Readings: 1. Pearson Education. Joseph Anbarasu and Others. criteria of choosing right training techniques. Kogan Page Publishers. . 3.

two-way quote. cross rate and cross multiplication.leading and lagging. New Delhi. USA. New Delhi. Human Resource and Personnel Management – Text and Cases. New Delhi. brokers. Foundations of Human Resource Development. Redman and Wilkinson. swap transaction. converting two-way quotes. Universities Press. J Bramham. 3. TMH. Berrette – Koehler. Cengage Learning. J M Werner and R L Desimone. New Delhi. geographical extent of foreign exchange market. PHI. Human Resource Planning. bid and ask rates.6: PRINCIPLES OF FOREIGN EXCHANGE Objectives: To develop an understanding of the basic concepts and principles of foreign exchange market Unit – 1: Introduction: Meaning of foreign exchange. Biswajeet Patnayak. 4. Unit – 2: Foreign Exchange Dealings: Meaning and determination of exchange rates. functions of foreign exchange market. spot rate and forward rate. central banks. Human Resource Management. New Delhi. foreign exchange transaction and foreign exchange market. firms. New Delhi. 10. 6. reinvoicing centre and External – . 5. Discovery Publishing House. K Aswathappa. forward rate – premium and discount. factors determining exchange rates Unit – 3: Exchange Rate Determination: Direct and indirect quote – link direct and indirect quote. appreciation and depreciation – meaning and computation. Human Resource Planning. the Purchasing Power Parity Theory. invoicing. Transactions – spot and forward. PHI. Human Resource Management. Contemporary Human Resource Management – Text and Cases. theories of exchange rate determination – Interest rate parity theory. 9. Gurupreet Randhawa. M S Reddy and Others. Human Resource Management.60    2. 7. Human Resource Development. 8. Paper – 6. individuals. netting – meaning and types. Swanson and Holton. New Delhi. Chandra Mohan. meaning and significance of internal and external risk management techniques . spread. market participants – bank and nonbank dealers. APH Publishing House. translation and economic risk. Atlantic Publishers. Pure Expectation Theory and Internal Fisher Effect Theory. types of risk – transaction. Hyderabad. Unit – 4: Foreign Exchange Risks: Meaning of risk/exposure.

5. problems of trade unions and remedies. Stonehill. currency options call and put options. International Financial Management. Paper – 6. Chennai. Foreign Exchange Management. Shapiro. V Pattabhi Ram and S D Bala. Unit – 5: Workers Participation in Management: Meaning. TMH. Suggested Readings: 1. collective bargaining in India. characteristics of Indian labour. concepts. labour movement. Unit – 2: Trade Union Movement in India: Nature of trade unions. impact of liberalization on industrial disputes. concepts. Chatterjee. conditions for the success of collective bargaining. trends in trade union movement in india. TMH. 9. New Delhi. regulation of foreign exchange market in India – need and steps taken by RBI. TMH. 10. 3.61    forward contracts. New Delhi. New Delhi. Moffett and Pandey. trade union movement in India. Unit – 5: Evolution and Structure of the Indian Forex Market: Role of market makers and FEDAI. New Delhi. objectives and importance. Multinational Business Finance. interest rate futures. Khan and Jain. International Financial Management. Foreign Exchange Management. 7. swaps (theory only). nature. Himalaya. Principles of Foreign Exchange. Prime Academy. New Delhi. Bhole. Unit – 3: Collective Bargaining: Meaning. International Financial Management. principles of collective bargaining. . currency futures. functions of Foreign Exchange Clearing House. pre-requisites and process of collective bargaining. machinery for resolving industrial disputes under the Industrial Disputes Act – 1947. unique features of Indian Forex Market. John Wiley. Financial Management. New Delhi. Strategic Financial Management. McGraw Hill Publications. Luc Soenon. reasons for employees to join trade unions. trends of industrial disputes in India. Unit – 4: Industrial Disputes: Meaning. Eiteman. New Delhi. importance and approaches to industrial relations. Madhu Vij. 2. Jeevanandam. 4. causes and types of industrial disputes. New Delhi. 6. Financial Management. growth and development of workers participation in management.7: INDUSTRIAL RELATIONS Objectives: To acquaint with concepts and methods of maintaining cordial industrial relations in business organisations. 8. Pandey I M. Mumbai. Unit – 1: Introduction: Definition. Pearson Education. Sultan Chand & Sons. Vikas Publications.

5. Monappa. functions and development of retailing in India. 7. New Delhi. merchandising plans. evaluation of relationship marketing. benefits. retail research and retail audits. criteria for selection of suppliers. structure and problems of quality circles. Management of Human Resources. dimensions of segmentation. customer profiles. New Delhi. careers in retailing. characteristics. 4. Pearson Education. PHI. Ratna Sen. channel choice. relationship marketing strategies. retail location and layout plan. New Delhi. Industrial Relations. New Delhi. Suggested Readings: 1. structure. 8. Industrial Relations in India. ELECTIVE GROUP –IV: MARKETING AND HRM Paper – 5. Industrial Relations in India. Unit – 2: Unit – 3: Unit – 4: Unit – 5: . emergence of organizations of retailing. stores management. New York. Industrial Relations – Theory and Practice. Pearson Education. New Delhi. N N Chaterjee. Mittal Publication. Industrial Relations. Vidyadhar Agnihotri. 3. case studies in Indian context only. 9. approaches to product pricing. P N Singh. factors determining growth of retail marketing. Industrial Relations . product movement. Pricing and Promotion in Retail: Importance of retail pricing. Sivarethinamohma. Allied Book Agency. promotional mix and strategy development. 2. Michael Salamon. Theory and Practice. need and objectives of promotional mix in retailing. Indu Bala Sinha and S P Shekhar. Collins and Terry. Retail Market Segmentation: Introduction to market segment. Retailing Channels: Products and merchandise management. 10. New Delhi.62    types of workers participation in management. The strategic profit model. Atmaram Publications. importance. the profit path. criteria for effective segmentation. 6. TMH. New Delhi. Lucknow. Industrial Relations and Labour Welfare – Text and Cases. Employee Relations Management. Ram Reddy. Trade Unions and Labour Legislation. Barnes and Nobel. PHI. factors affecting retail pricing. Lucknow. Relationship Marketing in Retailing: Management of Relationship. quality circles – meaning. Industrial Relations in India’s Developing Economy. nature and channel. Financial Management Issues in Retail. P R N Sinha. Industrial Relations in India. MacMillan India.6: RETAIL MARKETING Objectives: To develop an understanding of various concepts and principles of retail marketing Unit – 1: Retail Marketing: Concept. trends in retailing.

6. Retailing Management. methods of training. training needs analysis. training process. New Delhi. K V S Madaan. New Delhi 10. Retail Management. participative decisionmaking. New Delhi. Wilson. TQM programmes. Swapna Pradhan. evaluation of training effectiveness.63    Suggested Readings: 1. 2. Development – nature and purpose. James R Ogden and Deniss T Ogden. Retailing. Rosemary Varley and Mohammed Rafiq. Integrated Retail Management. Levy. 9. self-directed teams. phases and techniques of OD. Mumbai. objectives. New Delhi. recent trends in HRD. Paper – 5. characteristics. 5. Levy and Weitz. 8. Suggested Readings: 1. Unit – 5: Managing Quality and Productivity: Alternative work arrangements. Fundamentals of Retailing. TMH. process and conditions for effective counselling. Unit – 4: Development of managers in HRD: Meaning of potential appraisal. 3. Retail Management... Human Resource Development. New Delhi. objectives and importance. Oxford Publications. Atlantic Publications. Retail Management. TMH. Human Resource Planning.7: HUMAN RESOURCE PLANNING AND DEVELOPMENT Objectives: To develop an understanding of various concepts and principles of human resource planning and development and equip necessary skills of managing human resources. New Delhi. meaning of counselling. Biztantra. training techniques. type of HR plans and approaches. Patrick Dunne and Robert Lusch. attitude service. 2. New Delhi. objectives and importance of HRD. Retailing Management. conditions for organizational development success. Chetan Bajaj. Kogan Page Publishers. Unit – 2: Training and Development: Concepts and comparison between training and development. HRD – concept. London. Discovery Publishing House. development techniques. scope of HRD. . Academic Internet Publishers. New Delhi. Cengage Publications. New Delhi. Retail Management Oxford Publication. Sajal Gupta and Gurpreet Randhawa. TMH. M S Reddy and Others. 7. Retailing Management. Unit – 1: Introduction: HR planning – concepts. Uniyal and Sinha. operational goals. New Delhi. criteria of choosing right training techniques. 4. Unit – 3: Organizational Development: Definitions and concept. Palgrave-Macmillan.

4. Contemporary Human Resource Management – Text and Cases. understanding service customers. nature and characteristics of services. types. Unit – 5: Managing Service Quality: Definition and importance. basic service package. branding a service product.6: SERVICE MARKETING Objectives: The course is designed to acquaint students with the concepts. strategies for services promotion. Service Promotion – objectives. 7.64    3. sales promotion and advertisement. Foundations of Human Resource Development. New Delhi. New Delhi. model of consumer expectations and perceptions. K Aswathappa. outsourcing. J Bramham. service life cycle. TMH. Chandra Mohan. difference between services marketing and product marketing. market oriented service strategy. customer value hierarchy. 10. flower of service. Redman and Wilkinson. nature and importance of services marketing. GAP Model – reasons and strategies to bridge GAPs. Unit – 4: Services Pricing. Unit – 2: Service Strategy: Strategy planning process – steps in strategic planning process. electronic channels. Gurupreet Randhawa. features. objectives and strategies for pricing of services. Hyderabad. service perception. Berrette – Koehler. Service Distribution – need. intermediaries. factors influencing. development of a new service. determinants. Distribution and Promotion Strategy: Concept of services pricing. Human Resource and Personnel Management – Text and Cases. service triangle. service product mix. New Delhi. service channels – direct distribution. . PHI. Human Resource Management. 9. Universities Press. Cengage Learning. meaning. New Delhi. J M Werner and R L Desimone. contribution of technology. New Delhi. Human Resource Management. Biswajeet Patnayak. Unit – 3: Service Product: Meaning and steps involved. Human Resource Planning. 5. Atlantic Publishers. services differentiation. USA. Human Resource Management. dimensions of marketing strategy – services marketing mix. PHI. 6. Human Resource Development. reasons for growth of Indian scenario. 8. methods and principles of service marketing Unit – 1: Introduction: Meaning. customer behaviour in services. New Delhi. Swanson and Holton. APH Publishing House. Paper – 6.

Dreamtech Press. types of workers participation in management. pre-requisites and process of collective bargaining. R Srinivasan. 8. quality circles – meaning. collective bargaining in India. problems of trade unions and remedies. New Delhi. structure and problems of quality circles. PHI. Paper – 6. Services Marketing. Services Marketing. trade union movement in India. Unit – 2: Trade Union Movement in India: Nature of trade unions. Industrial Relations – Theory and Practice. New Delhi. Ram Reddy.7: INDUSTRIAL RELATIONS Objectives: To acquaint with concepts and methods of maintaining cordial industrial relations in business organisations. Services Marketing – Concepts and Practices. 7. Kapoor. 9. Pearson Education. Michael Salamon. PHI. Rajendra Nargundkar. impact of liberalization on industrial disputes. 3.65    Suggested Readings: 1. Services Marketing. Monappa. concepts. New Delhi. 2. Sage Publications. Pearson Education. New Delhi. trends of industrial disputes in India. growth and development of workers participation in management. Services Marketing and Management. Bitner and Pandit. Lovelock. New Delhi. New Delhi. 6. Cengage Learning. Harsh V Verma. machinery for resolving industrial disputes under the Industrial Disputes Act – 1947. TMH. Unit – 4: Industrial Disputes: Meaning. Services Marketing. New Delhi. Mittal Publication. New Delhi. Zeithaml. Unit – 5: Workers Participation in Management: Meaning. New Delhi. 2. labour movement. Lucknow. objectives and importance. TMH. TMH. Paul and Halder. 4. 10. Unit – 3: Collective Bargaining: Meaning. principles of collective bargaining. New Delhi. causes and types of industrial disputes. Gremler. Services Marketing. importance and approaches to industrial relations. benefits. Services Marketing. Pearson Education. New Delhi 5. Industrial Relations. Suggested Readings: 1. 3. TMH. trends in trade union movement in india. Audrey Gilmore. Kenneth Clow and David Kurtz. Services marketing. nature. Douglas Hoffman and Bateson. . New Delhi. conditions for the success of collective bargaining. characteristics of Indian labour. Industrial Relations in India. Wirtz and Chatterjee. Unit – 1: Introduction: Definition. reasons for employees to join trade unions. Services Marketing. concepts. K Rama Mohana Rao.

cost-benefit analysis of deposit-mix. P N Singh. evaluation of loan proposals – industry level credit analyais. managing and pricing deposit services. Industrial Relations. PHI. operational efficiency. scope and importance of bank management. diversification of risk – benefits and costs of diversification. New Delhi. volume of loans. Pearson Education. credit function. Definitions. Indu Bala Sinha and S P Shekhar. Allied Book Agency. risk-return tradeoff. New Delhi. trends – year-wise and sector-wise. asset-liability management – meaning. fixed and flexible. loan pricing – objectives and loan pricing model. principles of bank management. Industrial Relations in India. Sivarethinamohma. Industrial Relations . managing non-deposit liabilities and other sources of borrowing funds. analysis of fundamental factors. Lucknow. Trade Unions and Labour Legislation. measures taken to control NPAs.66    4. geographical distribution. ELECTIVE GROUP – VI: BANKING AND INSURANCE Paper – 5.7: BANK MANAGEMENT Objectives: To provide an understanding of the principles and techniques used in the management of commercial banks Unit – 1: Bank Management: Meaning. Ratna Sen. . New Delhi. Industrial Relations in India. types of non-deposit sources and factors to consider in selecting non-deposit liabilities. Industrial Relations and Labour Welfare – Text and Cases. 5. P R N Sinha. Unit – 5: NPA in Banks: Meaning and classification of NPA. lending policies. Unit – 3: Basic Lending Principles: Liquidity. New Delhi. Unit – 4: Lending Policies: Loan objectives. 6. New Delhi. interest rate management. 8. credit creation – process. etc. Atmaram Publications. financial efficiency and management evaluation. Profitability. Theory and Practice. Barnes and Nobel. techniques of bank management – sources of funds. N N Chaterjee. reasons for NPA and its effects. lending rates – PLR. Vidyadhar Agnihotri. objectives and importance. loans and advances – classification and modes of securing loans and advances. provision norms. Pearson Education. Industrial Relations in India’s Developing Economy. Unit – 2: Managing Sources of Funds: Types of deposits. New York. 7. Collins and Terry. 10. safety issues. 9. MacMillan India. Employee Relations Management.

insurable interest. Unit – 4: General Insurance: Meaning and objectives. Firdos Shroff. measurement of subrogation. contribution. voyage. New Delhi. Cengage Learning. John Wiley Publications. New Delhi. New Delhi. 3. Springer. subrogation. New Trends in Banking Management. types of general insurance. Deep and Deep Publications. risk management techniques Unit – 2: Insurance: Meaning. proximity cause. proximate cause. warranties. nature of fire insurance. re-insurance. TMH. contribution. USA. 8. 4. nationalisation of insurance business in India Unit – 3: Life Insurance: Meaning and objectives. Northern book Centre.7: PRINCIPLES OF INSURANCE Objectives: To equip students with the knowledge of fundamental concepts and principles of insurance business Unit – 1: Introduction: Definition of risk and uncertainty. Timoti Koch and Mc-Donald. nature and significance. classification of risk. New Delhi. title and claims. Muralidharan.67    Suggested Readings: 1. Mehta and Fung. New Delhi. Life Insurance Corporation of India – role. general principles of life insurance contract. sources of risk – internal and external. H R Machiraju. Unit – 5: Marine Insurance: Meaning. 2. Subramannya K N. Gardener Mills and Cooperman. Constantin Zopoundis. International Bank Management. New Delhi Paper -5. concept of trusts in life policy. general insurance v/s life insurance. 9. scope and nature. Cengage Learning. and achievements. third-party insurance. essential requirements. proposals and types of policies. disclosure and representations. functions. 7. Modern Banking Technology. compulsory motor vehicle insurance. definition. Managing Financial Institutions. accident and motor insurance – nature. assignment and nomination. New Delhi. Modern Banking – Theory and Practice. . Gup. types of policy. classification. types and principles of insurance. Commercial Banking: The Management of Risk. Rose and Hudgins. Modern Commercial Banking. New Delhi. types of fire policy. Bank Management. 5. 6. underinsurance. New Age International. New Delhi. John Wiley Publications. Kolari and Fraser. insured perils. 10. claims and recovery. terms and conditions. Bank Management and Financial Services. PHI. Modern Banking in India. double insurance.

10. Principles of Insurance. capital adequacy norms and re-capitalization. James Loman and Jerome Miller. Service Area Approach. Tripathy and Pal. Routledge. micro-credit lending methods. New York. New Delhi. 2. meaning. Skiper and Kwan. Priority Sector Lending – categories and norms. meaning. Franklin and Gephart. Micro Credit – self help groups. Unit – 4: Modern Trends in Indian Banking: Social Banking. aspects of e-banking. Shah and Lunawat. models of ebanking. . etc. structure and growth of banks in India – commercial banks. Risk Management and Insurance. Sethi and Bhatia. Rob Thoyts. 7. Unit – 2: Banking Sector Reforms: Meaning. New Delhi. Pearson Education. New Delhi. New Delhi. E J Vaughan and T Vaughan. New Delhi. growth and regulations of mergers in banking sector. Insurance in India. Paper – 6. technological developments in banking. Elements of Banking and Insurance. Palande. motives. Sage Publications. Pearson Education. 5. 6. PHI. New Delhi. nature scope and functions of banks. monetary policy. advantages and disadvantages of e-banking. regional rural banks. objectives. Robert riegel. interest rate structure. credit policy. Mergers and International Banking: Meaning. 8. asset classification and provisioning norms. 9. banking Ombudsman scheme. Insurance Principles and Practices. importance and strategies of marketing of banking services. Unit – 5: Marketing of Banking Services. Macmillan Publications. Unit – 3: Electronic Banking: Evolution. Fundamentals of Risk and Insurance. PHI. PHI. UK. reasons and significance of reforms. NGOs. General Insurance. Fundamentals of Risk and Insurance. definition and importance of EBanking. New Delhi. Insurance Theory and Practice. regulations of Reserve Bank relating to functioning of banks – licensing.68    Suggested Readings: 1. types and regulation of international banking. Cambridge University Press. Rejda. disclosure norms. New Delhi. 3. Insurance Theory and Practice. co-operative banks and development banks. traditional banking v/s e-banking. Wiley India.6: BANKING IN INDIA Objectives: To acquaint with the growth and development of banking sector in India and regulatory mechanism used Unit – 1: Introduction: Origin of Banks – indigenous bankers and money lenders. Pollard and Zehnwirth. prudential regulation – income recognition. 4. Narasimham Committee recommendations. Lead Bank Scheme. objectives.

Bank Management. poultry insurance. New Delhi. New Age International. Unit – 2: Insurance Industry in India: Public Sector and Private Insurance Companies. Cengage Learning. 3. International Bank Management. new insurance products. livestock insurance. 8. insurance reach. Bank Management and Financial Services. Cengage Learning. 6. Muralidharan. Commercial Banking: The Management of Risk. John Wiley Publications. objectives and significance.7: INSURANCE IN INDIA Objectives: To acquaint with the insurance sector and its regulatory framework of insurance sector in India Unit – 1: Insurance Regulatory Development Authority of India (IRDA): Establishment. Modern Banking Technology. IRDA regulations relating to micro-insurance. New Delhi. 2. reasons for reforms in insurance sector. USA. objectives and significance. features of rural insurance in India. functions. micro-insurance policies. growth of microinsurance in India. Constantin Zopoundis. debentures and government securities. regulations relating to insurance industry. classification. investment norms. Deep and Deep Publications. Unit – 3: Rural Insurance in India: Meaning. trends in investment pattern. Subramannya K N. . New Delhi Paper – 6. Modern Banking – Theory and Practice. benefits and effects of reforms. New Delhi. Gup. New Delhi. Northern book Centre. Springer. New Delhi. H R Machiraju. Kolari and Fraser. New Delhi. 5. Timoti Koch and Mc-Donald. investment in stocks. Managing Financial Institutions. PHI. types of rural insurance business – personal insurance. cost and benefits of insurance. Unit – 4: Micro-Insurance: Meaning. John Wiley Publications. objectives. TMH. Firdos Shroff. capital market and money market role of insurance companies in India. 9.69    Suggested Readings: 1. Gardener Mills and Cooperman. Unit – 5: Appraisal of Investment and Financing Policies of Insurance Companies in India: Life Assurance Fund – statutory requirements. New Trends in Banking Management. forms of micro-insurance. Modern Banking in India. New Delhi. Mehta and Fung. New Delhi. crop insurance. Rose and Hudgins. Modern Commercial Banking. 4. 7. 10. etc. growth of rural insurance in India.

UK. Random experiment. Problems based on expectation and variance. Practical: Sl. Standard results based on mean and variance (without proof). of Experiments 02 01 . Prabhu Ghate. Unit – 3: Probability Distributions: Definition properties and applications. fitting of Binominal and Poisson distribution. Insurance Theory and Practice. Unit – 5: Statistical Hypothesis: Null and alternative. Elements of Banking and Insurance. 7. Concept of variance in terms of expectation. PHI. New York. Tripathy and Pal. 2. Franklin and Gephart. Principles of Insurance. No 1 2 Title of Experiments Applications of Probability Application of Expectation No. ICFAI University Press. Insurance in India. IRDA Act. Sage Publications. Unit – 1: Probability Theory: Introduction to Probability. Routledge. Addition and Multiplication theorems of probability (without proof). New Delhi. Statistical and Axiomatic approaches to probability. Micro-Finance in India. Unit – 2: Mathematical Expectation: Definition of a random variable. Insurance Theory and Practice.70    Suggested Readings: 1. General Insurance. 5. PHI. Pollard and Zehnwirth. Power of a test. sampling distribution of statistics. Normal Distribution: Definition. 8. ELECTIVE GROUP – VII: ADVANCED BUSINESS STATISTICS Paper – 5. 9.4: Point Estimation: Population. parameter. Two types of errors. Fundamentals of Risk and Insurance. Sample space and Events. Rural Insurance. 4. Mukharjee and Ghosh. simple and composite hypothesis. statistics. Pearson Education. 3. New Delhi. sample. Level of significance. 1999 – Universal Law Publishing Company.6: ADVANCED BUSINESS STATISTICS – I Objectives: To provide the advanced knowledge of various statistical tools and techniques used in business data processing and interpretation. concept of standard error and its utility. Hyderabad. 10. New Delhi. Palande. Rejda. Acceptance region and Critical region. one tailed and two tailed tests. Sethi and Bhatia. New Delhi. 6. Macmillan Publications. Discrete and Continuous random variables. New Delhi. Cambridge University Press. Shah and Lunawat. Properties and applications of Normal distribution. Rob Thoyts. New Delhi. Addition and Multiplication theorems of expectation (without proof). Conditional Probability and problems on probability. Unit . Classical. Point estimator and estimate. New Delhi. Sage Publications.

ChiSquare test for independence of attributes in (2*2) contingency Table. Yate’s correction for continuity and problems. New Delhi. Gupta – Statistical Methods. S. New Delhi. Paper – 5. New Delhi. Kalyani. Taxmann. Procedure for carrying out ANOVA with two factors of classification and problems. procedure for carrying out ANOVA with one factor of classification and problems.7: ADVANCED BUSINESS STATISTICS – II Objectives: To provide the advanced knowledge of various statistical tools and techniques used in business data processing and interpretation.71    3 4 5 Fitting of Binomial Distribution Fitting of Poisson Distribution Application of Normal Distribution Total TEACHING: Theory : 03 hours/week/paper Practical : 02 hours/week/paper Examination Pattern: Paper Theory Practical(Internal) Duration 03 02 Total 02 01 02 08 Max. Marks 80 Marks 20 Marks 100 Marks Suggested Readings: 1. Conditions for the validity of Chi-Square test. 3. New Dehil. Sultan Chand & Sons. paired “t” test and problems. Unit – 3: Small Sample Tests-II: Student’s t-test: Test for single mean. 2. 4. Equality of two means and problems based on them Test for single proportion and equality of two proportions and problems based on them. Agarwal & Bharadwaj – Business Statistics. Chi-Square Test for Goodness of fit. Unit – 2: Small Sample Tests-I: Chi-Square Test: Degrees of Freedom. Unit – 1: Large Sample Tests: Test for single Mean. Two Way Classification: Mathematical model for two way classified data. S. Sancheti & Kapoor – Business Statistics. Sultan Chand & Sons. equality of two means. Snedecor’s F-Test: F Test for equality of two population variances and problems. Definition of analysis of variance. assumptions to be made in the analysis of variance and uses of ANOVA. 5. Goel & Goel – Mathematics & Statistics. . P. Unit – 4: Analysis of Variance: Introduction. C. One Way Classification: Mathematical model for one way classified data. New Delhi. Gupta – Fundamentals of Statistics. HPH.

process control.72    Unit – 5: Statistical Quality Control: Meaning of SQC and its uses. S. Matrix minima method and Vogel’s approximation method. 5. Marks 80 marks 20 marks 100 marks Suggested Readings: 1. 4. . Gupta – Fundamentals of Statistics. of Experiments 01 03 02 02 08 Teaching: Theory : 03 hours/week/paper Practicals : 02 hours/week/paper Examination Pattern: Paper Theory Practical(Internal) Duration 03 hours 02 hours Total Max. New Dehil. Kalyani. R. Sultan Chand & Sons. Practical: Sl. C. Agarwal & Bharadwaj – Business Statistics. Sultan Chand & Sons. finding feasible solution by north – west Corner Rule. Taxmann. product control and outline for control charts. Goel & Goel – Mathematics & Statistics.6: ADVANCED BUSINESS STATISTICS – III Objectives: To provide the advanced knowledge of various statistical tools and techniques used in business data processing and interpretation. Unit – 2: Transportation Problem (TP): Meaning and Definition of Balanced and Unbalanced transportation problem. No 1 2 3 4 Title of Experiments Large Sample Tests Small Sample Tests Analysis of Variance Statistical Quality Control Total No. Formulation and Graphical solution to LPP. Sancheti & Kapoor – Business Statistics. New Delhi. HPH. Paper – 6. Gupta – Statistical Methods. np and C charts. 3. control charts for X. S. Unit – 1: Linear Programming Problem (LPP): Meaning. New Delhi. New Delhi. P. 2. Chance and Assignable variations. New Delhi.

Hira – Operation Research. Mixed and pure strategies. Sultan Chand & Sons. Pragati Prakashan. K. H. Gupta & Manmohan – Operation Research. . Inventory Costs.73    Unit – 3: Games Theory: Meaning and Definition of Game. Stock Replenishment. Practical: S. 2. of Experiments 01 02 02 01 01 01 08 Teaching: Theory Practicals : 03 hours/week/paper : 02 hours/week/paper Examination Pattern: Paper Theory Practical (Internal) Duration 03 hours 02 hours Total Max.No Title of Experiments 1 2 3 4 5 6 Linear Programming Problem Transportation Problem Game Theory Assignment Problem Replacement Problem Inventory Problem Total No. Lead Time. 4. replacement of items that deteriorate with time (discrete case only). Time Horizon E. Unit – 5: Inventory Theory: Meaning of Inventory and its need. need for replacement. P. saddle point. Assignment Algorithm and Examples on it. Nath & Com. Kanti Swaroop. B. New Delhi. P.Q. 3. without considering change in the money value. Sharma – Operation Research. Gupta & D.Q Model with and without shortages (without derivations). S. Unit – 4: Assignment and Replacement Problems: Meaning and Definition of an Assignment problem. Sultan Chand & Sons. S. New Delhi. Instantaneous production and no lead time. 2-person zero – sum game. case of deterministic uniform demand. K. solution to game by miximin – minimax principle and dominance property. D. Marks 80 Marks 20 Marks 100 Marks Suggested Readings: 1. Goel – Operation Research. Meerut. N-person Game.

Laspeyre’s. Karl Pearson’s Correlation Co-efficient. measurement of trend by moving average method and least squares method to a linear trend and problems. Properties of Correlation co-efficient (without proof). Unit – 5: Consumer Price Index Numbers: Meaning. Practical: Sl.7: ADVANCED BUSINESS STATISTICS – IV Objectives: To provide the advanced knowledge of various statistical tools and techniques used in business data processing and interpretation. Fisher’s and Marshall-Edge worth Price and Quantity Index Numbers and Problems. Scatter diagram. Uses and Limitations of Index Numbers. Unit – 3: Time Series Analysis: Definition of Time series. Regression equation of X on Y and that of Y on X and problems. Unit – 2: Regression Analysis: Definition of Regression and regression co-efficient. properties of regression lines and regression co-efficient. Definition. Marks 80 Marks 20 Marks 100 Marks . Unit – 1: Correlation Analysis: Definition of Correlation.74    Paper – 6. Calculation of Karl Pearson’s Correlation Coefficient and Speciman’s Rank Correlation. steps in the construction of general index numbers. of Experiments 02 01 02 02 01 08 Teaching: Theory : 03 hours/week/paper Practicals : 02 hours/week/paper Examination Pattern: Paper Theory Practical (Internal) Duration 03 hours 02 hours Total Max. simple and weighted index numbers and problems. Uses and Limitations of Cost of Living Index Number. Definition. steps involved in the construction of cost of living index number. problems on cost of living index number by using aggregate expenditure method and family budget method. Paasche’s. Components of Time series. Unit – 4: Index Numbers: Meaning. Rank Correlation.No Title of Experiments 1 2 3 4 5 Correlation Analysis Regression Analysis Time Series Analysis Index Numbers Cost of Living Index Number Total No.

HPH. Kalyani. S. P. . 5. Taxmann. New Delhi. Gupta – Fundamentals of Statistics. New Delhi. Gupta – Statistical Methods. Sultan Chand & Sons. Agarwal & Bharadwaj – Business Statistics. C. 2.75    Suggested Readings: 1. Sancheti & Kapoor – Business Statistics. New Delhi. 3. Goel & Goel – Mathematics & Statistics. 4. New Dehil. Sultan Chand & Sons. New Delhi. S.