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PRESTIGE INSTITUTE OF I'TIANAGEMENT, GWALIOR

=__:
m paper code
Paper Code
aro.r.",
Subject
Optional
B.CO}I- SECOND YEAR

Paper
Theory Sessional Practical
Tot
Mi Mi
i ao,
Compuls al
lr( Min
S
1 Max Max Max
ory n n

,a"r"ail 1.
B.Com- C- 1. Corporate
40
l0l i Account
101 A..n.,nr I Co,
Compuls Accounting
50
27 20 6
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B.Crrnl- C- ^ lnll
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--- I
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B.( ,.r,- C- l 2.., 1. Principles of
40'
>1 lui 50
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103 Statistics
l'*rnro"
Manage ian,
Cornpuls
27 20 6
--: ^
H.t t'll'l- L-
B.Crrnl- C-
lment
ment I ory
r
2. Principles of
..1 Croup
-,-lI
I

Group 40 50
--: l(il I Management

3t:ri-c-
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3. I l.Indian Company
40 50
l.r5 lnpplied I
act
\_: Econom Optional 27 20 6
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2. Banking and
Insurance
40 50
=-: ]Grorp
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1. Internet and E-
- I lco*prt I 40 75
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2.Relational Database
Management System
40 75

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30 35
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and Morbl Values-Il
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I a" 2. English Language-
Cornpuls
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ory II
30 28 15 5 35

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:0q 25 30
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Ct,nr- c- l a"
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-Co*p,Ther,rttr viva
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Subjects
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Code Compulsor Practical
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v Max Min Max Total
Min Max Min
B.Com- l.IncomeTt-
c- 301 t. Law and
Accounting 40
Compulsory Practice
-.-::t B.Corn- Group 27 20 6
c- 302 2.lndirect 100
Taxes 40
-B.Corn-
c- 303 Auditing
".-: 2. 1. 40
Managemen Compulsory
B.Com-
c - ,r0l
t Group 2. 27lzo 6
100
Management 40

> B.Com-
c- 305
Accountino
l. Financial
Management
40
r. Applled
Economics Optional 2.Financial
- Group 27 20 6
Market and
: Investment
100

Management 40

.-
+.L ornpUter 1.Web
- -- : Designing 40
.{pplication Optional 75
Group 2.Digitat 27120 6 50
=: 40
17
Marketing
75
--t r. umdi
Language and
Moral Values- 30
35
..1 ._ ). m
l_ oLrndation Compulsory 2. English
Group Language-III 30 28
: 15 5
35
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3. BasicJ of-
Cornputer and
Inforrnation 25
, Technolosv
30
SLunmer
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4 Internship Compulsory Project Viva
Viva 50 17 50
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'otal
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qt# PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

\crsion I zoto-:o::
B.Com
Year Second
-- Accounting GrouP
rubject
of the Paper Corporate Accounting
---Title
-t Compulsory
ornpulsory/ OPtional
\--D.'^-.
- .Ltllt
I-^.la
Lvu!
B.Com- C-201
\larimum Marks 50
: .t e l nal i' E xterna I
t0140

--.-1.
Learning Objectives:
techniques for preparation
pre of financial
.{cquire knowledge of corporate accounting and analyzing various
statements in decision n-raking of the frrm'
- Course outcomes: On completion of the courso, the students will
be able to:
understandirTg of procedure and accounting treatment with respect to
issue, redemption
- .: Dernonstrate good understanding
-,. shares and debentures
,-.. in capital structure of company
-
l:lliustrateandpreparethef-inal accountsofcornpaniesasperverticalfbrmattoprovideasnapshotofthe
accountsofcornpaniesasperverticalfbrmattoprovid

:ntitr's t-inancial position on a prescribed date'

:ntit1's
,\nalrze the role of the accounting fbr merger as per AS-14, internal reconstruction of
o companies'
-r:

Er aluate and cornpare the consolidated balance sheet of holding

with one subsidiary company along rvith
-,
.rLridation of comPanY
-h- j I Eramine the valuation method of shares and goodwill and measurement of performance of companies.

l- tion, under subscriPtion,

shares, issue & redemption of
i-
h Unit -1
forfeiture and ri-issue of shares, buy-back of
preference shares, Debentures: Meaning, Types, Issue and redemption of
r{ehcnfrrres
lr-
L,nit 2 Final Accounts of companies- (vertical fbrmat) (Inclucltng calculatlon oI
post
managerial remuneration) disposal of profits, calculation of pre and
Id
-a
incorooration Profit / loss.
Li,-rit 3 Acc;@- 14. Internal reconstruction of a company as per
lit
Indian acc6unting rtlurAu.O -14(excluding inter-company holdings and external
[- scheme).
reconstruction :

Unit 4 @ingofholding9dsubsidiarycompany,Preparationot
[- consoli-dated'balance sheet of holding with
one s

i> Unit 5

r=
i-3 .
Suggested Readings
Goyal (2020), Corporate Accounting, 7e, Taxman
PHI Learning Pvt' Ltd'
L l. Go1al" V. K., & Coyal, R. (20t2). Corporate accounting. 3e.
vol'1 Sultan
Theory, Method and Application'
i-\
r. GLrpta, R. L., & Radhaswamy, M. (2014). Advanced accounting
I a Chand & Sons. Ner'v Delhi.
+. \{ukherjee, A., & Hanif, M. (2017). Corporate Accounting. Tata McGraw-Hill'
F (201 8). corporate Accounting, 6e. vikas
\-.a 5. \{ahesliwari, s. N., Maheshwari. s.K., & Mahesh$ ari. S. K.
Publishing House.
vanced Accountancy Corporate Accounting Vol' IL 7e. Kalyani.

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\ji_ifl PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

2019-2022
Session
=-) Class B.Com
Year Second
Sub.iect Accounting Group
Title of the Paper Cost Accounting
Compulsory/ Optional Compulsory
Paper Code B.Com- C-202
\larimum Marks 50
Internal/ External 10t40
--- Learning Objective:
Thrs course will familiarize the students with the basic concepts of cost and various methods and techniques
-.ic,.,sting as a separate svstem of accounting.
- Course Outcomes: On cornpletion of the course the students will be able to:
1 : Deal adeptll, with cost accounting concepts and management of Inventory, Labour and Overheads.
l: Collect knowledge on preparation of cost sheet and its practical aspects.
- 3: Erecute Process Costing, Contract costing and Job costing with full of competency.
l: Denronstrate a good understanding about the operating costing.
- 5: Reconcile the Cost book and financial book of an Organization.

- .':t.t-1 Introduction of cost accounting: Concept, nature, objectives, importance,

- Difference between financial, cost, and management accounting, classification of
a cost, elements of cost,
Material costing: Methods of valuation of material issue; FIFO, LIFO, HIFO,
NIFO, Average Price Method, Weighted Average Price Method, Standard Cost
Method, Replacement Cost Method. Concept of material control and techniques,
, Minimum Stock Level, Maximum Stock Level, Re-order Level, Average Stock
tevel, Re-order Quantity, EOQ, ABC Analysis, Just in Time, Bin Card,
Labour costing: concept and methods of wages payment; Time wage System,
- Piece Wage System, Incentive Wage Plans; Rowan Plan & Halsey Plan
r- nil l Unit Costing: Preparation of Cost Sheet and Statement of Cost (Including
, calculation of tender price), Overhead costing, (Including calculation of machine
hour rate).
Unit 3 Contract and Job Costing: Meaning, Nature, Importance, Difference between
Contract Costing, Job Costing and process costing. Practical Problems of Contract
and Job Costing.
- Operating gosting: Meaning, Nature, Importance of Operating Costing, Practical
Problems of Transport Cost, Power House & Hotel Operating Cost.
t l.' nit -l Process Costing: Meaning of process costing, Advantages of Process Costing,
costing Procedure calculation of Normal loss, Abnbrmal loss & Effective,
Opening and Closing Stock, Joint and by-products, lnter process profit and
Reserves.
Reconciliation of Cost and Financial Accounts: Mearling, Process, Impertance,
- Practical Problems of Reconciliation of Cost Book and Financial Book (With &
- Without preparation of Trading & P&L account and Cost Sheet).
Unit 5 Standard costing: Concept, advantages, limitations and applications, variance
- analysis (Material and Labour only).
,

,X,;
Marginal Costing: Profit/volume Ratio, Break-Even Point, Margin of Safety,
Applicgf,on of Break-even A3alysjs, Cost audit.
\w
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..-w p PRESTIGE INSTITUTE OF MANAGEMENT,
GWALIOR
\ugg.sterl Readino -
J'b

--.. . Lar. J., cost Accounting..3rd edition,

I
McGraw Hiil publishing co., New Delhi.

I !:i;ena' v' & vashist' c''

MW,
Advanced cost & Management Accounting.
4th edition. sultan chpnd,New Delhi.

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PRESTIGE INSTITUTE OF MANAGEMENT GWALIOR

Session 2019-2022
B.Corn
=-: Class
Second
Year
Subiect Management Group
Title of the Paper Princ iple of Statistics
-.-: Compulsory/ OPtional Compulsory
Paper Code B.Com- C-203
--: \laximum Marks 50
Intemal/ Extemal r0140
--
and to equip students
Learning objectives: Motivate in students an intrinsic interest in statistical thinking
* ith colsequeltly reqr-risite quantitative skills that they can employ and build on in flexible ways'
Course Outcomes: On completion of this course student will ableto:
l: Den-ror-rstrate knou,ledge of Statistics and its lirnitationsand strengths. Analyze statistical data graphically
- ,i s r n g ti'eq Lrency di strib Lrtions and cumu lative fiequency distributions'

>
- l: \nalrze statistical data Lrsing treasures of central tendency, dispersion and location.

3: De,orstrate understanding of the concepts of time series and its applications in different areas.
.{: ,-:lc,late and interpret the correlation between two variables, and calculate the simple linear regression
--: ;- -.^:.,:'11 lor a set of data.
5: l,;.:nrir.re the equilibrium price and quantity from a table of prices and the related quantity supplied and
- , ,,: : tr Jentanded. Acquire hnort'ledge on Index numbers'

ions, Significance, Scope and Limitations of

Statistics. Statistical investigation. Process of Data Collection, Primary and
_- Secondary Data,'Methods of sampling, Preparation of Qubstionnaire,
Classification and Tabulation of Data, Preparation of Statistical Series and its
types. Diagrammatic and Graphic Presentatio

- '. nit l iiffil Tendency: Mean, Median, Mode, Geometric Me.an

and Harmonic Mean.
Dispersion: SD,MD, aO A Coem.ient of Va.i
Lnit3 ortance, Components, Decomposition of

-- Time-Series, Measurement of Long Term Trends, Measurement of Cyclical and

Irregular Fluctuations.
-- I --l+ I
I tLt + Corretatiorn Mearing, Definitions, Types and Degree of Correlation, Methods
of Correlation.
Regression- Analysis: Meaning, Uses, Difference between correlation and
Relression, Linear Regression, Regression Equations, Calculation of Coeffrcient
!

of Regression.
Unit 5 @haracteristics, Irnportance and Uses. Construction of
Index Numbers, cost of Living Index, Fisher's Ideal Index Number.

- Association of Attributes & Chi-Squre test.

t
Suggested Reading:
f. g.ri. G. C. (2013). Marketing research. lata McGras -Hill Educatitrn'
, L Sharua. J. K. (2006). Business statistics. l'earsott Education lndra

6"'-K'w"-W;
_:. cupra. s. P., & Gupta" M. P. (2009). Business Statistics. Sultan chand & Sons. NervDelhi.
, 1. Rubin" t_. (2000). Statistics li)l-iVlanagement. Pearsot] Education lniia.
-- 5. Render. ancl Stair.l.R. (2000). Qgantitative Anall'sis 1br \lanag:;le:rt. Prentice - Hall 7th Edition' ^\'
h
6. Btack. K. \2009\.Busl
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E PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

F
[:,
Session
Class
Year
20t9-2022
B.Corn
Second
Subiect Management Group
\1 Title of the Paper Principle of Management
)
Cornpulsory/ Optional Qompulsory
Paper Code B.Com- C-204
-,
i,
\laritnum Marks 50
Iniernal,' Extemal 10140
- Lclrning Objectives: 'lo larniliarize the student with basic management concepts and behavioral processes
:.. ,: ,r-.e ,.iganization. The course rvill inculcate managerial competencies implementation and strategies and its
.: in pronroiing a companl,"s competitive advantage.
- Course Outcomes: On completiort of the course students will be able:
-E-ff Trr develop unclerstanding olconcepts, functions and strategies of rnanagement.
I Ttr illustrate ciiflbrent ways of imptementing tools and techniques used in performing managerial
\3 .itrbs.
t j To elable stuclent's skills to predict. analyze and understand the environmetrt of the organization.
r-rl
(- of tnan
--t - --r- _l
ibilities ot
sibilitres
a
Management: Meaning, Nature and Importance, Functions and Principles of
Management, Management V/s {dministration. Development of Managerial
J
-
f Thought, Contribution by Taylor and Fayol, Management by Exceptions and
rl Management by ob.iectives, social responsibility of management
I - ftarniog: Meaning, Nature & Importance, Elements, types, Process of Plahning,
I Barriers to Effective Planning, Forecasting- Need & Techniques.
-
L- Decisioir Making: Concept, Individual versus group decision making, Decision
making process, Coordination.
L. Organizing: Meaning, Impofiance and Principles, Span of Management,
Centralization and Decentralization, forms of Organization, Formal and informal

!>
I

organization, Principles of organizing

!-
{-,
l- nit l
Staffing: Nature & Scope, Manpower Planning, Selection &, Training,
Perform ance Appraisal, Dele gation of Authority.
Motivation: Concept, Importance, types, characteristics, Classification of
motives, Theories of Motivation. Maslow's hierarchy of needs Theories,
Hertzberg's two factor theory, Vroom's theory of expectancy, McGregor's theory
{- X and theory Y,
Leadership: Concept, Transactional leadership, Transformational leadership,
+> --:'rt
Leadership styles, Leadership Theofies.
Direction: Concept, Nature, Importance Process and Methods.
\ 5
Controlling: Concept, Nature, Importance, Process of c6ntrolling, Control.
{
*, I
Technique.
.a
:uggested Reading:
J l,t S f . Sherlekar (2018). Modern Business Organization -1th Edition.Himalala Publication House
I- - .lrll.r r1005). Business Organization and Management Neu Delhi: Tata McGraw Hill.
\ a, : : Cherulilam (2019). Business Environment Text and Cases lTth edition Himalaya Publication House India.
{
- Dr, \ . Desai ( 1979). Organizing and management of Small Scale Industry, Himalaya publishing house India
a
>
il
-. R.obbins & Coulter (2006) - Management 9th edition. Delhi: Prentice Hall of India

y
- Sroner. Freeman & Cilberl Jr (2009) - Management 6th Edition, Delhi: Pearson Education'

\'----
Koontz Harold & Weihrich Heinz (2008) - Essentials of nranagement 5th Edition. New Delhi: Tata McCraw Hill. (N
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 PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

Applied Economics Grou

Title of the lndian ComPanY Act

B.Com- 0-205
\larirnum Marks
luternal/ External

and types of
' L.arning Objectives: To familiarize the student with the concept of company law, company
, .,:,rlp-r;111,., and process and documents requirecl for registration and incorporation of company'
__-{
r Course Outcomes: On completion of the course students will be able:

, Students rvill Lrnderstand of the concepts Company Law, limited liability partnership
of the company'
I Thel rvillcorne to knolv the Process of formation, registration and incorporation
, and Article of
-i Ther rviilunclerstancl the importance and of the memorandum of association
il5>(rc iatiol'l
u = types of
__i< - T1e, rvill undersrand legal rules related to the issue of Prosp'ectus and shares and
l, - pr0spectlrs.
, thel'n ill understand company managemt:lllt llp^"lTT::t of directors' meetings
6. They will come to know the Process of winding up of the company'
E
Types of Company, Formation of Company'
promotion, Incorporation and commencement of Business.
,etailmtu$;i e of Association and Prospectus. Doctrine
of Ultra-Vireq Constructive Notice, Indoor Management, Alter Ego. - -. - - .

sion ofshares' Shareholders v/s

--
\letnbers of couPanY,
Debentures - meaning and types. B,qg wers, Mortgages and
.,.' l
director,theirqua1ification,appointment,powerS,
Resolution and Minutes'
fr duties & respons=ibilities. Company meetings: Types Quorum, Voting,
Majority powers & minority ,igttt, prevention of oppression & mismanagement'
winding up
=-r of companies -tYPes of m949qs'
..i1 igmnalY' Postal Ballot'
(DIN), Corporate Identity Number
Small Shareholders on borid, Director Identity Number
(Ciili, ir.nCe-ir, online Filing of Documents, online Registration of Company, National
I

--) b;;;;r;a* i.iuu,ral (NCiT), Limited Liability Partnership (LLP), Insider Trading, Rating
Producer uompany - concept antr rurmattutt'
Aeencies, Produce
Agencies,
'- rxggested Readings:
--f- .
Sineh. A.. 2015, Company Law. Eastern Book Compan.v. Lalbagh,
Lucknow.
i - .
putl. C.R., 2017, Company Law. Lexis Nexis, Butterworths Wadhwa, Nagpur.
tr J . . ^ ^A1n r,-:A^ +^ theo /a^*nan.iac Anf Lexis
Companies Act. T erricNerris Rrrfferworths Wadhwa,
Nexis, Butterworths Wa Nagpur'
I- Ru*uiyu . A.,z1l7,Guide to +tr
h . K.c., chawla, R.c. & Gupta. v, 20i8, company Law. Kalyani Publishers, RajinderNagar,
Garg,
t- Ludhiana.
. e r., ran;or, G.K., 20i7, companv Law and
practice. raxmann, , New:rwr,
y#ili,il
F ' KapporJ Business Law' Sultan t \--\S
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-:
PRESTIGE INSTITUTE OF
MANAGENNTruT, GWALIOR

2019-2022

': I ...
!.---

tred.Economics Grou
- ..- -,.
!l ganking AnElnsurance
*l ,-t:tional
Optional
B.Com- OJ06
r<

ts.irg objective: After successful completion

of the course students are expected to
ffi #.:3ffi:'J.';;J"H|i;:l#ffi ;ffi;
develop
Hf services and get knowredge or .or.-oilire
:
.<
rnrse outc'omes: on completion of the
course the students wil be abre to_
;]s:eminate knowledge about basic
: characteristics of banking and
E,i*,lIL insurance within the financial
sector
-:
: '-:'r : good understa,ding of Investment
' -
Management with their roles
':l lile operations of insurance sector and and services.
'i - -. -- to understand regulatory framework of
''"r risks that are associated with financial insecurity anJ the mu;o. m.trrods insurance and
'--;- "': the students with the life insurance
with s.ttl...rt pro..du.l
of handring risk.
- - ;:'rip the students with the general insurance of Life Insurance craim.
with Settrement procedure of general
Insurance

e1n],ins: D.
l
't:il::;:'
\r [ ]l n 1r6ar;.rl
D.,- ^r: ^-,
Functions in rndian Banking system: Features,
crassificarion of Banking
t
iiegulator)'Framework of Banking:
Role, Powers and Functions
#- of RBI, controlof credit by
\[anagement of eign Banks
t
ffXX::
rnvestmen t ::::.: 10"*:+1 ildil pi.,i"., rypes or
Advances.
II Man a ge m e n t : Nature
"
r"illi;:; ;#fi :itiffifi l.u:, pro ntab, ity, c h equ e,

i ni.tnu@
-Er. usrr!_\_uuutrPr.,
r ypes ol Business Risk.
Itiurr.inn.
ln
Insurance: Meanins and
Definition, Need, Types, Functions
and Basic principles of Insurance,
ltlliffi, ;f .*^" o E c on om c D eve o pm enr
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tt"t"g of life assurance and other insurance
IXGU:|;,ll.t products and services by

Serrlement of Life lnsurance Claim

r__-,-_", .J'wJ , evursr.usuI ot general lnsLtrance

Health InsLrrance: Need, Scope CIaim
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\* PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

Suggested Readings:

i, I Shekar. K. C., Shekarlekshrny.,(2013). Banking Theory and Practice, (l3thed.) Vikas Publishing House pvt.
itcd.. Delhi
L inr
I Reddr .P.N.(2007). Banking theory &amp; practice(l0thed.).Bangalore: Himalaya Publishing House private
L inr ited.
\ irhcsltu ari.S.N.. (201 I ) Lan' and Practices of Banking(3rded.)..Bangalore: Kalyani Publishers.
CirJtrfl & K. Natrajan (2015) Banking Theory, Law & Practice", Himalaya Publishing House, Mumbai, 24th
"-:,, .-.;d edition.
=--- I i P\1. Sundaratn and P.N.Varshney (2014) Banking Law and Practice", Sultan Chand & Sons publishing
.....s-. \eu Delhi. lBth edition.
- :' t Shekar. Lekshmy Shekar (2007) Banking theory and Practice". Vikas Publishing House Pvt.Ltd., 20th
::,:1.'t-t.
- r:--'.:r',.tf
.1, \''aushan. T. M. (2013). Fundamentals of Risk and Insurance (l lth Edition ed.). Wiley.

: c -.:i:,. P. K. (1019). Insurance ctnd Risk Managernent. Hirnalaya publishing House.

- -::o,d D. SkippeL. K. B. (2000). Life and Health Insurance (13th Edition ed.). PreK-l2 Education.
=-:
' i -,rk S Dortman. D. A. (20 13). Introduction to Risk Management and Insurance ( 1 Oth Edition ed.). PreK-12 Education.
l.l : :':i. \1. \. (2008). Insurance Principles And Practice. S. Chand Limited.
- : ; *;. G. E. (1013). Principles rl'Risk Management and Insurance (12 edition ed.). Pearson Prentice Hall.
i r :., .r. \-aLtghan. T. M. (2013). Fundamentals of Risk and Insurance (1lth Edition ed.). Wiley.
- - - : -. ? K. r1019). Insurance and Risk Manage'ment. Himalayapublishing House.
' - , :) Skipper.K.B.(2000). LifeandHealthInsurance(13thEditioned.).PreK-12Education.
' --' > l.rrllnan- D. A. (2013) . Introchtction to Risk Mqnctgement and Insurance ( I Oth Edition ed.). PreK-l2 Education.
, :.,. \1. \. (1008). Insu.unce Principles AndPractice. S. ChandLimited.
l.; *:. c. E. (1013). Prirtciples of Risk Management and Insurance (r2 edition ed.). Pearson Prentice Hall.
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Session 2019-2022
C lass B.Com
--:
\ ear Second
--\.{ ect Computer Application Group
lIile ot the Internet and E-Commerce
\-f ional Optional
L ode B.Com- O- 205
.-'...tll-tttt \larkS 50
- :t': :l trterna
10t40

LEilrning Ob.iective:
--
--- : :I;iitl ob-iectile of this collrse is to demonstrate and discuss concepts
and challenges of e-business,
.--rJing co\erase of both e-payments and e-security. Course will also discuss the basic concepts
of Internet
': r -is serr ices. It cor ers business strategies, pnd technologies involved in the design and deployment of
:,.srr-.ess on the internet and World Wide Web.
---:
Cuurse Outcomes: On successful completion of this course, students should be able to:
--
.-
r'rlerstond the concept of Internet, E-Cornmerce and E- business infrastructure
=__\- and trends
- -.::ir and use Email. rnailing list and other internet enabled technologies
-- r-.:," ze real business cases regarding their e-business strategies and transfonnation processes and
- -- -).
- r-:.-S.rize advantages and disadvantages of different online payment options and discuss common legal,
* : ::rlcal issues in e-commerce.
: - s; the know'ledge of the major e-commerce revenue models to evaluate existing websites.
*-

INTERNET: evolution, concepts, g.owt

, - :.lt -1 dial-up, leased line, DSL, broadband, RF, VSAT etc., Methods of sharing oiinternet connection,
use ofproxy server.
INTERNBT SERVTCES: web Browsers, uRL, DNS, usENET, WAIS, ARCHIE, concept of
search engines, search engines types, searching the web, web servers, TCp/Ip and
othei main
protocols used on the web.
E-Mail: concepts of e-mailing, POP and WEB based E-Mail ,merits, Email addresses, basics
of
- sending & receiving email, E-mail protocols, Mailing list, free E-mail services
, e-mail servers
and e-mail client programs.
J
Lnitl Int
World Wide Web, Advantages and Disadvantages of E-Commerce, transition to E-Commerce
in
India, E-Commerce opportunities for industries.
Unit 3 MODELS: business models fo.
parties: B2B, B2C, C2C, C2B ; models based on the Relationship of Transaction
Types :
. brokerage model, aggregator model, Infomediary model, Community model, value chain
rnod.l,
T,
l-
manufacture model , advertising model, subscription model, affiliate model.

^a Unit 4 E-marketingvefsusTraditionalmarketing:Introducii
J Traditional and Electronic Marketing. bror,vsing behaviour model, orlir. marketing E-
,
a4w,1isirg. Inte,',ret Ma.keting t.ends .E-branding and E-marketing strategies.
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Securityontheinternet,E-businessriskmanagementissues,
information security environment in lndia.
E-payment Systems: Digital payment requirements, digital token based e-payment systems,
t--" prop.rti., of electronic cash, online payment, internet banking, E-commerce security issues,
^Cryptography,
digital Signature & authentication protocol, digital certificates. Online security,
--.: secure electronic transaction (SET).

:uggcsted Readings:
\lerin Leon ancl Mathews Leon, (l January 2012): lnternet for Everyone Vikas Publishing House; Second
e dition
---{ Business on the Internet: P-Commerce Galgotia Publications Pvt Ltd
2. S. Jaiswal, (l2May 2000) : Doing
-- 3. E-Business and E-Commerce Management, 3rd edition by Pearson Education, 2007
*- 4. p. T. Joseph, (1 January 2015): E-Comrnerce: An Indian Perspective PHI Learning Pvt Ltd ,2nd edition.
5. R. Kalakota, Addison Wesley (20 December 1995) Frontiers of Electronic Commerce
--
6.
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Session 2019-2022
C lass B.Com
F= \'-ear Second

i- Subiect
Title of the Paper
C ompulsorr'/ Optional
Computer Application Group
Relational Database Management System
Optional
i-= P:per Code
\' I ar ir.u r.rrt-t Marks
B.Com- O-206
50

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t-a
InternaU Extemal 10140

rr Learning Objectives:'l'his course has theory and practical lab session to provide a foundation in data
r i:'....Sei11eflt concepts and relational database rnodel, emphasis on how to organize, maintain and retrieve
l- .'..;.e:rtlr and effectively infbnration fiom a DBMS and includes manipulating data with an interactive

E
L.
, ..r.\ language (SQL) and database developrnent including database security, integrity and privacy issues.

C',-lur.e Outcomes: On conipletion of the course the students will be able to:

ff --);i.'1..p.r
an Lrnderstanding of tlie concepts of'Database Management System and its impoftance.

- .. ::.re the essential skill sets required to create a relational database management Systern.
: .;-r':re the linowledge oi RDBMS so that they would be able to describe, define and apply the major

F
li Y
- ' :' .::uis o1'the relational database rnodeIto database design.
- - .: ::'ibLrte to the nonnalization of database.
t : . :r:r,;nrent the Structured QLrery Language (SQL) for database definition and Manipulation.
-t : P::'..nn D\iL. DCI-" and TCL on database.
*l
h

i- - Ilentil-r the relatiorrship betrveen entity classes.

_.t
(
J \ Ere;ure the principles and concepts of information integrity, security and confidentiality.

:r Unit -l Evolution of Database Technology, File-Oriented System, Database system, Database

Components, Database Management System - File based system - Advantages of DBMS over
file-based system, Database Approach- Physical and logical data independence, Three level of
J
DBMS Architecture and their need, Database Administrator (DBA) Functions & Role -Data
fi les indices'utd Data Dictionary.
J Unit 2 Data Model: Relational Model, ER- Model, Network, Hierarchical. ER-Model: entity, entity
set, relationship, Mapping, Create [R diagram with their terminology. Notations used in ER
Diagram: Extended ER features: Generalization, Specialization and Aggregation.

Relational Model: Relation - Super keys - Candidate keys - Primary keys and foreign key for
the Relations - Relational Constraints - Domain Constraint - Key Constraint - Integrity
D Constraint. Relational Algebra, Relational Calculus, Domains & Tuple Relational Calculus.
Views and their purpose.
r:t + Normalization of Database and their purpose. Category: 1NF, 2NF, 3NF and BCNF.
SQL: Introductior-r and features. Relational. Data Definition Language (DDL), Data
Manipulation Language (DML), Data Control Language (DCL), Transaction Control Language
(TCl), Scliema and table definition. SQL tunctions: Mathematical Functions, Group Functions.
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srsg"rr.,t R;Aings views,

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Design by prentice
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Session 20t9-2022
r- Class B.Corn
Year Second
SLrbject Foundation Group
== Title of the Paper Hindi Language and Moral values-Il
Compulsory/ Optional Compulsory
Paper Code B.Com- C-207
- Maximum Marks 30
Internal/ External */+*
. * Students will be passed foundation group by gaining minirnum 5 marks out of 15,
o ** Students will be passed foundation group by gaining minimum 28 marks out of 85,

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>;ssion
- 2019-2022
x
FoundationEro=

_<
B.Com- Cl7b8

o*SfudentswilIbepassedfoundationgroupbygaining*in@
: o ** Students will be passed foundation
group by gaining minimum
2g marks out of g5,
: ''irning objectives: After successful completion of
the course students are expected
{ ' .. presentations with mastery to learn making
on Engrish grammar and it
,l',l.llleaningful wi, create a keen inrerest in
r- r r:c outcomes: on compretion
of the course, the students
wiil be abre to:
: - pliteraryacurnen
I - - ,: ::.aking grammatically correct sentences.
s .. illective business letters
f
- -_,::i3nd developing small paragraphs
on simple topics
) ' - . : s:udents with effective presentation
skills.
t
.. Tree: tina Mo,",.G
of the scorpion: Nissim Ezekiel
? Iig!,
j.ldgah: Premchand (translated by
Khushwant singh)
4.Letter to God: G. L. Swant.h
5.My Bank Account: Stephen d;il;O
UyOonaA a. yates)
6.God sees the truth I
il;;;t"--

cramm@ Modals,@
-l i Compo.i,io

i {JXii::'t"*":onJ""" 'kidiF;..ar & rnrorm"r il;^ andappticatron), writing

rormar

:'.: B, roks:
ing, EmailindE
'-:
' SitloflS
- the- Structures'yvonne
: - sir tlrr Processes and o-utcomes;
Richard h Hall; prentice Hall
Secretary; Uoiur; futa McGrari Hiil. India.
-' :-'';ar communication : M. no,,un a's. Sharma:
: '' -.ss communication procesr o-ro.Juniversitypress.
, v.i. crrilv,in"mson
""Jp.ar., Leaming.
Reference Books:
= -.r';, Behavior at work; John
w Newstorm &_Keith Davis; Tata
' : \lost common Mccraw Hill.
3
Mistai<es in englis;-uruoa,
Thomas Filinr Re.".r trn+^ r\, ^
R.K. Madhukar: f,ikas publicarion. N
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 PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR
T
)-0t9-2022
Session
: lr B.Com
*: Year Second
f oundation GrouP
*: tle nlt tl Erwironmental Studies
I ompulsory
- 't B.Com- C-209
z5
-a \, larimum Marks
* l**
,:.re,lraV External
-< a * Students will be passed foundation group by gaining minimum 5 marks out of 15,
a ** Students will be passed foundation group by gaining minimum 28 marks out of 85,
r{

n-carning Objectives:
- adverse affects of pollution
:.' ;.rlr e of tliis course is to understand the dynamics of ecology,
- :...nn.tent and its management.
: ,,- ,ursc outcomes: on cornpletion of the course, the students will be able to:

' : t rrizillg the concepts related to the ecological biodiversity of our planet'
-
- - . ::.etlng imporlant processes associated with the evolution of life on earth'
. - :: :: rhe concepts related to ecology for sustainable life on earth.
-
J

'...::,ngthemethodsofpreventionandsafetyfrompollutants'
: ':- ...:tirtg the plan for environmental disaster management'

Stuclr of environment and ecologY

- Iat Definition and imPoftance.
rb r Public participation and public awareness'
, cr Ecology - Introdr-rction
food, chain, food
! J r Ecosy'sterll - concept, components, structure and function, energy flow,
trt,
eb
Ecoiogical p1'ramids and types.
- fi t; t' E *' i,. "rrl e nt Po I ut i on an d Po p u I atio n
1
-.=r
causes' effect prevention of
,rr .\ir.. \\ater. noise. heat and nuclear pollution - definition,

D
:..i1ution.
,b r Popuiation growth, disparities between countries'
I ; r Prrpulation explosion, family welfare programme'
J r Enr irottment and human health.
: r Cieanliness and disposal of do4.ttit lg!]t'
\.trrrl t..tources, problem and conservation
, : r \\.ater resources
rbrForestresources
!,
ic) Land resources
td) Food resources
(e) E resources
) Lnitl Bio-diversity and its Protection
rat Introdttction-genetic. species and ecotl s

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:
l?lJ.ii" "'o
: bio-diversitv centre, bio-diversit y
8]ffl":lf r:?t'-Tr"tmega at national and rocar levels.
- Disaster *u dlife conflicts.
-: 3:::::::i:1g:T1t
Il] conservation
(b) ; fr o.od, ""nr,q,"r", cycrones o'
and I and sr ides.
of rawr r".
*: "i.lro-*"ffii,ffi]'""
(c) Wildlife conservation laws.
(d)Role of information technology
in protecting environment and
.< health.
TEXT BOOK:
-<
-< ,t.'::l,iilt;5il;'"'''ship and Small Business maragement (5/ed.): rhomas w. Zimmerer, and Norman
: REFERENCE BOOKS:

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--: Session 20t9-2022

Class B.Com
Year Third
-1 Subject Accounting Group
Title of the Paper Indirect Taxes
-3 Compulsory/ Optional Compulsory
-=
Paper Code B.Com- C- 301
-> Maximum Marks
Internal/ External
s0
10140

Learning Objective: The objective of this paper is to introduce students to the goods and service tax and
determination of duty liability. This will enable them to leam the requirements of filing of return and
assessment process.

Course Outcomes: After cornpleting the collrse, the student will be able to:
--
-- I : Demonstrate a goocl understanding of the genesis of goods and services tax (GST), decipher the
. n:LitLltional atnendntcnt r,larricd out to install GST in India and coinprehend the composition and working
--
. ihe CST council.
--
- lJentit'r intra-state and inter-state supply, rules related to the place of supply and compute the value of
--- { :,:-.1- .

: --t:.:t-n.tine input tax credit and the reverse charge mechanism of paying CST and to know the procedure
, -,,:rinc refund under GST law.

- ,-:::'.p'ute the assessable value of transactions related to goods and services for levy and determination of
* -.:'. 1.:bilitl
: -:t.i:rstand the basic concepts of the Customs Act and computethe assessable value customs duty.

- : .t - 1 Introduction of Indirect Tax

Meaning, features, objectives, types of indirect tax-
=-{ Central excise duty: Concept, salient feature, importance, ad-valorem duty.
Central sales tax: Concept, salient feature, importance.
-- Value added Tax (VAT): Concept, salient feature, impgrtance.
Service tax: Concept, salient feature, importance.
--
GST: Introduction
*...-: Introduction to GST: Meaning Objectives and basic schemes of GST, salient features,
:.tbsuntinS of taxes, Benefits of implementing GST, Constitutional amendments, Structure of
=-: CST (Dural Model). GST Council- structure. powers & Functions, Provisions for
-,::tendrlentS.
-- iST .{cts- CCST, SGST(M.P.), and IGST act
Procedures & Lery under GST
-- i::istration under GST: Procedure for reeistration, Types of registration, Special provisions
-.
-- : casual taxable persons & non-resident taxable persons, exempted goods & services/rates
-. CST. Procedures relating to 1ev1': CGST & SGST: scope of supply, tax liability on mixed
!
.! .rrrlposite supply, time of suppl1. of goods & services, value of taxable supply-
lr\/

&gVW
ion of taxable value & tax liabiliti. ,
--

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PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

to levy (Coritinued) IGST: Inter-state supply, Intra-state supply, zero

rate supply, value of taxable supply- Computation of taxable value & tax liability, Input tax
credit: eligibility, apportionment, inputs on capital goods, distribution of credit by input
--: service distributor (ISD)- transfer of input tax credit- simple problems on utilization of input
tax credit.
Custom Duty: Introduction & nature, types of custom duty, provision of import & export,
valuation of rules, transaction value & assessable value, computation of assessable value and
calculation of custom dutY.

-- Unit Assessment & Returns:

.-tf 5
Furnishing details of outward & inward supply, first return, claim of input tax credit,
I
matching reversal and reclaim of input tax credit, Annual return and Final return, Problem of
l Assessment of tax and tax liability.

r. GST and Technology:

GST Network: Structure, vision & mission, powers & functions. Goods & Service tax

i-,
13
Suvidha providers (GSP): Concept, framework & Guidelines & architectirre to integate with
GST system, GSP eco sYstem.

Suggested Readings:

- Dr.. \ inod K Singhania ancl Dr. Monica Singhania, "students' Guide to Income Tax Including GST - Problems
- c S:lutions" Taxmann's, (21st Edition 2020-21)",
- - f :. H C, \lehrotra, Taxation, Prof. V.P. Agarwal, "(G.S,T.) Goods and Services Tax & Customs Duty" Sahitya

3:rr a6 Publications. New Delhi, Sixth Revised, and Updated Edition 2020,

-. C \ Rajat Mohan, Illustrated Guide to Goods and Service Tax, Bharat Publications, 9th Edition,2020 in 2 vols.

- Dr. Sanjeet Sharma. Shai'leja Anand (2020) "Goods and Services Tax", VK GlobalPublications, 2020
-
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2019-2022
-1
-
Title of the
eomputsputsorylOPtional

Maximum Marks
Internal/ External
Learning Objective:
To pro'ide basic knowledge and equip students
with application of principles and provisions of Income-tax
\ct. 1961 and the relevant rules'
students will be able to:
course outcomes: on completion of the course the

Acquire knolvledge regarding the basic concepts

of Income Tax'
1.
I Cornpute thetaxable incorne/gain under different heads of Income'
income and tax liability of an individual'
-: Determi'e etigible deductions and compute taxable
: L nderstand the Assesslnent procedure & e-filing
of lncome Tax Returns and computation of Tax'
of tax, income tax authorities' and provisions of
: obtain knou,ledge about TDS, advance payment
:ppeal. revision and Penalties'
ct, 1961, Basic concePts; Income, Agricultural
Assessment year' Gross Total Income,
Lnit -l Income, Casual Income, Previous Year,
Total Income, Person, Assesses,
Residential Status & Tax Liability, Exempted
Income'
Income from Salary including retirement benefit.s'
Unit 2
Forward of losses'
t Y
De'emed income & Clubbing of hcome
Unit 3
@ftotal = ,
lncome&Tax
OeAuctions erom Gross Total
Unit -1 Liability of an Individual.
n at source Advance PaYment
'
&Prosecutions' E-
Lnit 5 oi,u*, Income Tax Authorities, Appeal & Revision Penalties
filing of returns

!uggested Readings:
(Assessment Year 2O2O-21)' Flair Publication'
, ,,.G :nci Gupta, n](zozo). Simplified Approach to lncome Tax (Assessment Yeat 2020'21), Kalyani
_ -. .. ? . \ara,g, D.p., Gar-rr. p. & puri, n.izozol. lncome Tax Law and Practice
....
(Assessment Year 2020-21)' 61e' Sahitya
. ,. H,C. a,cl Goyal, s.p. (2020). Income Tax Lau' and Accounts
- - ' ?,.:-ications.
].--:].ctsansal.A.(2020).IncolneTaxLari.andPractice(AssessmentYear2020-21).S.Chand.
-- D.,Lt:^^+i^no Dr* t \

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PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

2019-2022
(.-- lClass
Class lB.Com
B.Com
tr1
I

r
Year Third
Subiect Management Group
t' Title of the Paper Auditine
Compulsory/ Optional Cornpulsory
l
Paper Code B.Com- C- 303
-\-: Maximum Marks 50
Internal/ External r0140

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l-!
Learning objectives:

!-a - The aim of the course is to provide participants with principles, practices and procedures of auditing
t and code of ethics for auditing practices.

f= Course Outcomes: On completion of the course the students will bs able to:

]-t 1. Articulate knowledge of fundamental audit concepts and audit procedure.

i-
I 2. Outline the roles of internal check system with apply critical thinking skills and qolve auditing

t- problems through the use of case studies. ,

!-a -.. Co*p."t end the knowledge about appointment, rights, duties and responsibility of auditor.
4. Demonstrate the use of Auditing, Assurance Standards and the Code of Ethics for professional
!-,
\ccountants
!-- r
I 5. -{cquired knowledge of investigation, audit documentation and audit evidence and do differentiate

i= between audit and investigation.

!-r
H L,it-1 Introduction to Auditing: Meaning, Objectives, Types, Principles and techniques. Audit
Program, Audit books, Working papers and evidence. Audit Procedure- Vouching and
Verification of Assets and Liabilities.

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Intemal check system: Routine checking, internal control, intemal check, internal audit, test
checking and audit planni
Company auditor: Qualification, Disqualification, Appoiritment, Powers, Duties and Liabilities.
,{uditor's Keport: (Contents
{udltor s Report: and lypes
ontents and
=_== Special Area o1'Audit: Cost audit, Tax audit and Management Audit, Relevant auditing and
> asslrrance standards (AASs), (AASs). Audit of Divisible Profit and Dividend.
--\1
-: -i [nvestigation: Objectives, Process, Difference between audit and investigation, Special audit of
|I lnvestigation:
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t banking company, -^.^ ,^-^{:+ :-^+:+,,+:^-^
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educational, ^,^l :-^---^-^^
institutions and insurance company and
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!1, ino*r*-rd Readins

I\ . B:-rr- S. K. (2016). Auditing & Assurance. Pearson Education India.
I = : G:e-- S. (1019). Corporate Governance: Principles and Practices. Tata Mc Graw Hill.
E- -: l:i .{" r1010). Auditing and Corporate Governance, 3e. Taxmann's.
.rL -li :ar. R-. & Sharma, V. (2015). Auditing: Principles and practice. PHI Learning Pvt. Ltd..
I\-
used.
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, =:*XI*s. USANote: Latest eOition, bf text books may be \yn.\

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 PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

Session 2019-2022
lass B.Com
ea Third
I Accounting Grou
Title of-the Pa Management Accounting
L rrrx pLllsory/ Optional Compulsory
r Code B.Com- C- 304
l,:xrrnum Marks 50
ternal/ Externa t0/40

Learning Objectives:
- : objective of this course is to fbmiliarize the students with the basic concepts of management accounting
' r- r arioLts methods ar-rd techniques of managelxent accounting as a separate system of accounting.
a ii- UFS€ outcomes: on completion of this course student will be able to-

-.':uaint with the fundamentals principles of management accounting.

:.."-.f,re. analyze and interpret
- f-inancial statements.
-- '"'-1ze tl"pical business transactions to determine their effects on the principal elements of financial

- ..- .:ecisions using rnanagement accounting tools.

' -::!;and the role of management accounts in planning, control and decision making in an organization.

Management Accounting: Meaning, Nature, S

i Accounting in Decision Making, Management Accounting vs. financial Accounting and
Cost
.{ {ccounting. Tools and techniques of Management Accounting., Need, Importance, Limitations
:, i \ lanagerrrent Accounting.
a RatioAnaIysis:ProfitabilityRatios,,TumoverRatiosa
Analysis; Limitations of Accounting Ratios.
J Financial Statement: Meaning Importance and Limitations, Objectives and methods of

t Fund Flow Statement: Meaning, Nature, Scope, Fun

Comparative and Trend Analysis.

Preparation of Fund Flow Statement.

: Cash Flow Statement: Meaning, Nature, Scope, Functions and Role of Cash Flow Statement,
Difference between Fund Flow Statement & Cash Flow Statement, Preparation of Cash
T Flow
::rier.nenr (As per Indian Accounting Standard-3).
a {bsorptionandMarginalCosting:MarginalandDiffo.
l''l:klnc. difference between absorption and marginal costing, Cost- Volume-profit Analysis:
3 3:-3*-er er analysis. Contribution / sales ratio, Margin of safety Make or Buy, Changl
of
t i'.--iuct \'1ix. Pricitig, Break Even Analysis. Exploring New Markets, Shut down Decisions.
Budsetary Control, Meaning of 'Budget and B
q
"--eting arld budgetary control, Objectives, Merits and limitations. Budgeting vs. Eo..casti"ng,
--3iinq Process, Functional budgets. Trpes of Budget: Cash Budgel; fixed and Flexible
: 3:,jEet- zero base budget.
Srendard Costing: Meaning, Nature. Scope. Functions and Role of standard Variance
- .. f'oncept and Types: material. labour. overhead and sales
variances.
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F Suggested Reading:

F
l-
1. S. P. Gupta Management Accounting, Shahitya Bhawan, Agra
2. Trivedi, Sharma and Mehta Management Accounting, Devi Ahilya V. V. Publication
3. Khan, M.Y. and P.K. Jain, Management Accounting, Tata McGraw Hill, Publishing Co., New Delhi.
4. Garrison, R. H. (2017). Managerial Accounting (15th Ed.). 15th ed. Boston: Irwin/McGraw Hill. Griffin,
F.
t- Ricky.

f- 5. Gupta, A. (2004). Financial Accounting for Management. Delhi: '

6. Pearson. Kuppapally, J. J. (2010.). Accounting for Managers. PHI'
L- 7. & N. (2011.). Financial Accounting. Delhi: PHI.

L 8. Shah, P. (2007.).'Basic Accounting for Managers. Delhi: Oxford

9. Gupta, K.L. (2019). Management Accounting (14th Ed.). Sahitya Bhawan Publication, Agra.

I, 10.

-W&st- Singh, S. K. and Gupta Lovleen. Managqment Accounting theory and Proctice.Pinnacle Publishing
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PRESTTGE INST|TUTE OF MANAGEMENT, GWALTOR

Session 20t9-2022
Class B.Com
Year Third
Subject Applied Economics Group
Title of the Paper Financial Malagement
C om pul sor,r'/ Optional Optional
Paper Code B.Com- O- 305
\larimurn llarks 50
lnternal Ertemal 10/40

Learning Objective:
-:r; cb.lectii'e of this paper is to develop a basis for core concepts of financial management and enable the

s:.lients to realize the importance of financing, investment and dividend decisions.

course outcomes: on cornpletion of the course, the students will be able to:

, Describe the concept of f-inancial management with financial functions.

- I L'nderstand the systetn of capital structure through its various theories and types of leverage.
-t \ppl) the concept of investment decision by using capital budgeting techniques.
: IJentif-r the significance of cost of capital by calculating cost of debt, preference shares, etc
---{
: Er:lLrate the concept of dividend policy through different dividend theories.

r ',)rs.r\ e the types of workirrg capital and its impoftance for an organization.
h
FinancialManagement:Meaning,Scope,Nature,FinancialGffi
- -.3 maximization, financial functions - Investments, Financing and Dividend decisions, sources of
finance, Financial Planning, Responsibility of Financial Manager.
CapitalStructure:MeaningandDeterminants.Theoriesofcapi@
Approach Theory, Net Operating Income Theory, Modigliani and Miller Theory, and Traditional
I
View Theory).
Operating and Financial Leverage: their measure, bffect on profit. Analyzing alternate
- financial plans, Combined, financial and operating lever4ge.
CapitalBudgeting:NatureofInvestmentDecisions,InvestmentEvatu@
-- Budgeting Techniques: Payback Period, Accounting Ratdof Return, Net prgsent value, Internal
il Rate of Return, Profitability Index;NPV and IRR Comparison.
--r3
.f
Cost of Capital: Significance of cost of capital; calculating cost of deb1, preErence shffi
equity capital, retained earnings, weighted average cost of capital.
t Dividend poiicies: Forms of dividends, Stability of dividends and determinants, issues on
--*1 dividend policies, Waltor's Model, Gordon's Model, M. M. Hypothesis.
{ \Ianagement of Working Capital: Nature, Types and Importance of working capital,
Operating cycle and factors determining working capital requirement, Introduction of
{ \1:nagerrent of Cash, Receivables and Inventories.
I
!ruggcsted Reading:

:',.. S. 1008). Financial Management: Principles and practice. Excel Books India.
- , -.-.::;. P. t1019). Financial Managernent. Tata \{cGrair-Hill Education.
,j , :"' '* . \lY and Jain, PK 2018. Financial Manasement.Sth edition.,Noidq India: Tata McGraw-Hill
-.....-a : ::'. . i \1. (2019). Essentials of Financial N{anasement.
- - 4th Edtion. Vikas publishing house.
L
: -.. ,.,,-:. R. P/ (2012). Fundamentals of Financial \lanasement. Taxmann. CV
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i- PRESTIGE INSTITUTE OF MANAGEMENT, GWALIOR

2019-2022
l-- Session
Class B.Corn

rr Year
Subiect
Third
Applied Economics Group
l- Title of the Paper Financial Market and Investment Management

i. Compulsory/ Optional
Paper Code
Optional
B.Com- O- 306

I
Maximum Marks 50
Internali External t0140

Learning Objectives: To impart the students with knowledge about Financial market and enumerate its
structure, participants, and investment management strategies.
Course Outcomes: On completion of the course the students will be able to:
L.
t
l--
1. Know about structure and development of financial market in India.
Z.

3.
4.
5.
Obtain knowledge about capital markpt, investors' protection and major stock exchanges at the
global level,
Know about financial regulators and types of financial services.
Understand the concept of investment, financial instruments and analysis of securities.
Obtain knowledge about risk and return evaluation techniques used in investment management.

I Unit

Unit 2
-1 A, orervie,t,: Introduction of Financial Market in India, Liberalization of Financial Market in India.
Money Market: Composition and Structure (a) Acceptance Houses (b) Discount Houses (C) Call
Money Market.
Capitat Market: Security Market (a) New Issue (Primary) Market and Secondary market
Stock Exchange: Functions and Role of Stock Exchange, National Stock Exchange (NSE), Bombay
Stock Exchange (BSE), introduction to major stock exchanges at the global level.
Investors Protection: Grievances concerning stock Exchange, Dealing and their removal,
Grievances cell in stock exchange.

E Lnit3 ftra.ctat Regrlators in India: RBI, Ministry of Corporate Affairs, SEBI, IRDA, Financial
Conglomerates.
Financial Services: Venture capital, IVlutual funds, brokerage house, features, functioning.
Merchant'Banking: Functions and role, SEBI guidelines,
Ascertainment of Credit Rating: Concept, Function and Types, major credit rating Agencies.

E l .-:- I"r*t*"rt, M*rirg, Nature, Objectives and Process, Types of Investment, Alternatives avenues

th
lrll + r

of Investment , Negotiable and Non Negotiable Instrument

Security Analysis- Fundamental, Economi., Indutt ial and Techricul A
-.r5 R.t,*r. ,rd Rirt : Measurement of Retums and Risk, Systematic and Unsystematic Risk, Security
Risk and return Analysis.
Eflicient Market Hypothesis: Weak, Semi Strong and Strong Market, Cupitut esset ptit
>uggested Readings:
i :- :. L.\1.. Finalcial l/arkets and Institutions. Tata McGraw Hili Publishing Company
I .,.r.,:-.. \1.\-,. lndian Financial Systern-Theory and Practice. New Delhi: Vikas Fublishing House

k
-: >::::lrta. C.L.. and Y.P. Singh eds. Contemporary IssuBs in Finance and Taxation. Academic Foundation, Delhi

- \r:n and Jain, Financial Services, Tata McGraw Hill

i :.nnual Reports of Major Finar.rcial Institutions in India.
r, \'. K. (2008). lnvestment management. S. Chand Publishing. -s/
\$
3ha11a.
-, Chandra, P. (2017). Investrnent analysis and portfolio managelnent. NlcGraw'hill education.
8. \laheshwari" Y. (2008). lnvestment management. PHI Learning Pi't. Ltd.

E
 PRESTIGE INSTITUTE OF MANAGEMENT, GWAtlOR

Session 2019-2022
Class B.Com
---: Year Third
Subiect Computer Application Group
-- Title of the Paper Web Designing
Compulsory' Optional Optional
\\: B.Com- O- 305
Paper Code
\laximum Marks 50
Internal/ External 10140

Learning Objectivbs: The objective of this paper is to articulate and demonstrate a basic understanding of
basics of Digital Marketing and understand the basics of Internet and its applications to businesses.
Course Outcomes: On completion of the course the students will be able to:
__{ l. Understand the basic concepts, importance of digital marketing in present marketing environment.
2.Leam concepts related to and its applications to business environment.
3. Evaluate different tools of digital marketing and when to use them
4. Decipher the difference between digital marketing and social media marketing.
5. Demonstrate the application of popular SEO tools.

..it -1 @,E1ementsofawebpage;TypesofSites:Staticanddynamicwebsites,
personal-sites, small business sites, large business sites, online business sites, Educational
institution sites, Government sites, Blogs, twitter, Matching format to audience, creating
guidelines, creating a site structure, download time, method for creating pages, publishing a
- site, Addressing a web site, Absolute & Relative addresses, URL.
W"b Destg" Principles: Basic principles involved in developing a web site, Planning process,
}l
-l

Five Golden rules of web designing, Designing navigation bar, Page design, Home Page
__- Layout, Design Concept, What is World Wide Web, Why create a web site, website Vs web
portal, Content Munag"m
. r- 1 HTl,tr, Edito*, About HTML editors, What is HTML, HTML Documents, Basic structure of
an HTML document, Creating an HTML document, Mark up Tags, Heading-Paragraphs, Line
=.-: Breaks, HTML Tags.
Elements of HTML: Introduction to elements of HTML, Working with Text, Working with
Lists. the editing environment (HTML Editor), effective page design, Uniform style, finding
design ideas, Heading , Lists, using white space, splitting the text, colours and background,
creating pages with Save As.
=-:
-:- 1

@rkingwithHyper1inks,ImagesandMultimedia,WorkingwithForms
and controls. animation effects: creating forms, Images , Image formats for the web, obtaining
images, image size , editing images, thumbnails, images and text, rollover images, Navigation
, types of hyperlinks, navigation bars, linking to external sites, email links, creating image
maDs.imagemapsinaction,sitemaps,three-clicknavig
Unit 5 @ingcascadingsty1esheets,addingsound-typesofsoundfiles,linkingto
sound files,. embedding sound files, Viheo, Analog video, Digital video, webcams, animation,
downloading animations, flash Publishing, transferring to the web, registering a site, maintain a
site, Domain names, Web hostrng.

!- Suggested Readings:
1. (og.nt Learning Solutions lnc.(2010), "HTML 5 in Sirnple Steps", Dreamtech Press
l. Ivan Bayross (2011), "HTML 5 & CSS Made Simple". BPB Publications
3. Thornas powell (2017). "HTML & CSS- The Cornplete Reference Fifth Edition", McGraw Hill Education.
-+. Sreven M. Schafer (2010), "HTML, XHTML & CSS Bible". Wiley Fifth Edition
5. John Duckett (2009), "Beginning HTML, XHT\1L. CSS and JavaScript", Wrox Indian Edition N
E
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6. Kogent Vgrni,ngSolutions Inc. (2013), "Web Tlhnologies. BlackBook", Dreamtech Press

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and demonstrate a
completion of this course students' wirl articulate
_ Learning objectives: on successfur of Internet and its
of Digital Marketing with a good understand the basics
basic understanding of basics
aPPlications to businesses'
rA

Course0utcomes:oncompletionofthecoursethestudentswillbeableto.
-
marketing environment'
concepts, irnportance of digital marketing in present
: 1. Understand the,basic

T,Learnconceptsrelatedtoanditsapplicationstobusinessenvironment.
E-

3.Evaluatedifferenttoolsofdigitalmarketingandwhentousethem
>4.Decipherthedifferencebetweendigitalmarketingandsocialmediamarketing,
of popular SEO tools'
5. Demonstrate the application
-
-
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errorm an ce
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HT:"'J#, il ;;; #diion' tvp e s o i ret ent i on' p

evaluation, tlglgggdeq sites and

GCCtild l, s et, D ifference B trytt11T:T.:-'^*r#Jil';'=.
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- domainnames,.**"]'oi',;;+'";:?1;:'1.e.i,'1r::.n;:#'i'?l$:;,'.T,"*.r.
u,iiroing *.u'it. using content
Management
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t-. (CUq
System (CMS). - nalyics' set' up analytics account' a'--
-troogG code in
Understanding understanding bounce rate'
conversions, J 6 goals,
l-.
lv
understanding goutr'unJ
between bounce .ut" uiO oit rate, reduce bouncJrate,
-s
traffic sources'
monitoring

+-. Googlt uarl

lntroduction to G998le
introOu.tion Dutu
ituulu, ,,,,
lt'dio, ;;;: ,
,, . ,':::; ::;;^;i;;
i;;;.tun... Fu..[
and ii;.; itF;an.., Facebook
n"-----.-t*otkit'g*'ebsites' viral
marketing
Marketing on soclat Pinterest marketing'
Linkedrn y+i::it::#*::il:arke:ins'
{-. marketing, rwitter Marketing,
;A;kG'nJu'u"JVourubechanner
l',ffi lilu'"XffiH'fi i.t"irti'Btttitlil**iiP.-t-+'1-Y9l-E9ti'-g'9J9-Ll9ryt'
'l-. Disital Marketing r-r*r, dwords

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campaigns'
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Suggested Readings:
Press'
Oxford Universit-v
. Ahuja, V' (20 l5)' Digitul l'larketing'India: D. vernta (2019)' A
(201g). A criticar revieu,of digital marketing. M. Bara,
, Bala. M.. & Verma. D.
Munctgement, IT & Engineering'
I)igirut Llarketing. International J.u,nttr o.f
Ct,iticar Reyiatt, d.
8(10), 321-339.
. Marketing' India: Pearson
Chaffey, D. (2019)' Digital
I
.Dahiya,'R''&Gayptri'(2017)'lnvestigatinglndiancarbuyers'decisiontousedigitalmarketing
t communication:anempiricalapplicationofdecomposedTPB.Vision,2l(4),385-396. communication and consumef
(201g). A research paper on digital marketing
I . Dahiya, R., & Gayatri. market. Journar of Grobal
An empiricar study in the Indian passenger car
buying decision process:
a
Marketing, 1 t (2), 7 3 -9 5'
! a Gupta, S. (2015)' Digital
Marketing'India: McGraw-Hill
Education'
chalrenges. International
Journal
marketing opportunities and
I a Umrez, M. (2014). A study on digitar

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anO trrtorat values
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t
B.Com- C-307
t MaXimum Marks
t interniV-naVExternal
m 5 marks out of 15'
group by gaining minimum 28 marks out of
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 PRESTIGE INSTI

2019-2022

ion Techno
Basics of ComPuter t
title of ttre
gCom- C- 309

tr,taxim-um Marks
GternaY g,xternat
minimum 5 marks out of 15'
out of 85'
;;;;p Lv"guirirg minimum 28 marks
r * * students will be passed foundation
computer system' use of windows
This paper intende$ to teach the, basics of program
Learning objective: ^is *rriIn the fo,owing applications: word processing
operating system ;;,, ;r.vts om.. rru,
(MS PowerPoint)'
(MS
",
Word), u ,p..uorf,-"., p."g*r" (MS E;;;i;, a presentation prigram

I Courseoutcomes:Afterthecompletionofthecourse,Studentswillbeableto:
concept of input and output devices, ,n.*ory urJr,o,ugt
devices of computers and
1 : understand the

$ how it works. ideas of operating systems'

of and directory structure, elementary
f,rle^s
2, Understand the concepts
t 3. Recognize when r"lL.r.f, of the Microsofi Office p'og"*t
fo.*utting oirt'rs *^"tO documents
to create profeisional and academic
for general office use'
documents. Create, o"Jg, "rO pivot table and MS-
3 4. The working t
o*r.ig" of MS-Excel]orug", of charts,
"onJitionuirormatting,
! PowerPoint
5. Understand evolution of internet'
carnnrrter
.-- ^-^-^r:^^+:^-o Computer
n:
"'l']::lons'
security issues & its protection
through

transactlons'
! nt.*uff & antivirus and secure online

'r
-l
(centrar processing unit,
[T::T'$":H[f,,H''i:if::ru::;iil"H'?;?";;;;;k'
am

input/"*ql1,ll:',1"?.;i.Trt*:fl'jf*t'tr#T#ljt';,f,Ji-J8loli*.,,
smart'phone' tabret Pc' server'
& Functions

;t workstation & their characteristics'

ROM' PROM' EP}pY'EEPROM'
Cache memory'

;l Primary memory * tf'"i"rp"ttneU'

peripheral o"ri""r,i;iuii"ui."r, ktyb"ffi;""to
tt4tu311' joystick' digitizer or
web camera, MIAil, OCR, bUR,
graphic tablet'
ga'-coO" reader' voice recognition

-l scanners, digital
"urn.ru,
video standard;
(9lr: rFr, LcD, LED, Multimedia projectors); printer
.. L"J.;; i:llJ"rj'fr;Ht'"T'.H printers *h.:.t, dot mat i* & line printer); non-impact
I
vGA, SVGA, XGA etc. Impact 6"iry
-l
h-I (inkj et, laser, thermal)'
-l
ral H:i$:
'-lJlifii-*d:11$T::/l?rg*::,,:T::(fi
il?Hf jil'j'ffi
T$3,8;,:"-, *; *
f#it,:;tTl;::J:l,ty"cD'vcD'
*;;,'''.,.''
-rl ffiEM(os)- Dos windows system

;I
process,
Unit 2 structrlle and naming rures, bootins
953g;:Xgfit#",t1::,il
t t"rnal & external DOS commands'

t- nt"r.
il;il;;asics (only elementary ideas): : , .'^.^^*i-ft m^l,ino convinq
W,#i:I:??";fJ,'il,:lT:lllJlJliSi];",',g,
- renaming:
.n, Oo* ."r.r. O'rr. ar.u,"--fr' rr,,.r-;
- T?yins,
copving, and se.arching nres
ntt*otO tonnttt'on'
&

f.: folders,, ,, '''n'nt

t- Unit 3
\N
c\ .F,

l.-
L
 GWALIOR
PRESTIGE INSTITUTE OF MANAGEMENT,

ents using temPlate;

to nle/page;
saving word file i, ;;il; f'le f:rmai:; o:#lli *::T:"::,'::t'l"t"i::iments text'
selected text, inserting, deleting, and moving
,X#l,i,t"t -""-";rr .oi i"g ofrayou t, p;;;;;;--tor{iut, align'ing text and paragraph, borders and
Formatting documents: page
shading, h"a@Iq:9o4&919ls' d temPlate in
Unit 4
lavouts, presentation views'
{,ffi:x,'#ffi; ffJ::lT* slide,move, .gnv,, j?1.1e, dup}icate, slide
Format menu: font, paragraph, drawing
& editing
Saving presentation in different file
printing presentation: print slides, ,ot.rlrrurJorr-tr and outlines,
column & cerl; ffeating a new workbook
fr/TlT;"* & worksheet fundamentars: concept of row,
(general, number, currencv, date, time, text,
liillf[:T[fJ:T*fl:";t: entering data into worksheet
deleting & Protecting
accounting, etc;, renaming, topyin!,.inserting' t Tr:l:t}t::ll & cell
tridingv, ceil &. formattins.
ceil rormatting'
pug,i"ng, resizing
ffi:?lilL'*,ii'i;#'Jiliiffi#;ilr;;,;;ffiG
charti conditi
concept of range, Wortiq${1ih
Lnit5 ffiERSECURITY-
dial up connectivitv' leased
Internet: world wide web, lllT'X::10fl1,
thtcr,'o*'' opera' UC [5:1"}{]'\t:#l:il
browser etc') search
1;*::'*;ilX?3;:XdY,:f#'":loi#;,;;'.d;;';"G
& Aynairic ; difference between website &
portal'
engine(Google, Bing,Xk, etc.) website:.[.; & folders' Emaif internet &
Email: account opening, sending A."..iuirg
t*ift, managing contacts

computer securiry issues & its protection through rirewall &

lfiXi":ti|IXiffi."tf":ntivirus:
antivirus. Making secured online transactions'

s Tert Books:
. PC software for windows by R'K taxali'2072 (\
! . Fundamentals of computer by P'K sinha' 2010 xy
a ' Computer today by suresh K' Basandra' 2013
. Computer fundamental s and architecture by B'ram' 2014
r-'\
\\) \\
J

! . lnternet security by Kenneth einar himm a'2007

dMKW{
. lnternet security secrets by john R' Vacca'2007
!
-
.t
,)./ l\ I
/
"

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= /
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! 34

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