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B.Com (Hons.

) Semester Course

(Revised Semester based Course Proposal)

Rules, Regulations and Course Contents
Semester I Nov. /Dec. Examination 2011 Semester II April/May Examination 2012 Semester III Nov. /Dec. Examination 2012 Semester IV April/May Examination 2013 Semester V Nov. /Dec. Examination 2013 Semester VI April/May Examination 2014

B.Com. (Hons.) Syllabus as per revised course structure to be effective from Academic Year 2011-12 and onwards

Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007


B.Com (Hons.) Semester Course

1. Examinations shall be conducted at the end of each Semester as per the Academic Calendar notified by the University of Delhi 2. The system of evaluation shall be as follows: 2.1 Each course will carry 100 marks, of which 25 marks shall be reserved for internal assessment based on a combination of tutorials, classroom participation, project work, seminar, term papers, tests, and attendance. The remaining 75 marks in each paper shall be awarded on the basis of a written examination at the end of each semester. The duration of written exanimation for each paper shall be three hours.


3. Examinations for courses shall ordinarily be conducted only in the respective odd and even Semesters as per the Scheme of Examinations. Regular as well as ex-students shall be permitted to appear/reappear/improve in courses of odd Semesters only at the end of odd Semester and courses of even Semesters only at the end of even Semesters.


5. REAPPEARANCE IN PASSED PAPERS As per university rules.

6. DIVISION CRITERIA As per university rules.

7. SPAN PERIOD As per university rules.

8. ATTENDANCE REQUIREMENT As per university rules.

Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007


B.Com (Hons.) Semester Course

  Internal Assessment shall be as per existing norms Marks shall be as follows: o o o     Assignment Class Test Attendance 10 10 05

There shall be two assignments per semester. There will be no home examination. Instead there shall be a class test held by the teacher(s) who teaches the subject. All other rules of Internal Assessment shall remain the same. Workload and Tutorials. o Lecture per paper/ per week 5 o Tutorials (weekly) per paper/ group 1 o Practical per paper/ week As in structure above o Tutorial Group Size As per existing norms o Practical Group Size As per existing norms o Section Size As per existing norms o Credit 5 +1

10. Others
     Each student has to choose one paper from Option 1 in Semester V and one option from Option 2 in Semester VI. One paper in “Environmental Accounting & Environmental Economics” shall be over and above 26 papers of B.Com. (Hons.) and shall be in force from when it will be notified. Each college can offer up to 4 optional papers (out of 5) subject to a minimum of 20 students per option. For Paper CH - 6.4(e) students should have opted BDP - I, Paper No. CH 5.4(e) in Semester V. Project work Paper CH 6.3(b) shall be assessed through Internal Assessment. In the case of School of Open Learning (Option E) will be a 1 hour examination of CH 6.3(b). In such cases the two parts (a) and (b) of Paper CH 6.3 shall be on separate sheets. Students have to pass in parts (a) & (b), separately, in papers 5.3 & 6.3

Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007


C (Practical) Paper . 3 3 3 Practical Exam.1 Paper .3 Paper – CH 2. University of Delhi. Hours 3 21/2 ½ 1 3 3 Department of Commerce. 25 25 Lecture 5 5 Tutorial 1 1 2 Practical Exam.CH 2.CH 2. 30 Min.2 Business Statistics Fundamental of Computer (Part A and (Part B or Part C)) Part . 2 Hr. Marks Paper .1 Paper .B.CH 2.Com (Hons. Com.CH 1.4 SEMESTER II Max.1 Business Laws 100 100 400 75 75 100 100 Theory Exam. SEMESTER I Max.3 Paper .B Part .CH 1.CH 1.2 Business Organization & Management Financial Accounting (Part -A) (Part -B) (Part – C) Practical Paper – CH 1. 25 Lecture 5 5 Tutorial 1 1 1 Hr. 30 Min. Delhi School of Economics.A Part . 1 Hr. Hours 3 Micro Economics . Marks Paper . Delhi-110007 4 . Hons. 75 Internal Asst.5 Micro Economics .) Semester Course B. 75 55 20 20 25 25 5 5 20 1 1 Internal Asst.4 Paper – CH 2.2 Corporate Laws Hindi/Punjabi/Urdu/Telugu/Tamil/Oriya/Manipuri 100 100 100 100 100 38 38 50 75 75 75 25 25 25 5 5 5 1 1 1 12 12 5 Theory Exam.

/Pol. Marks 100 100 100 100 100 Theory Exam.B.5 Indirect Tax Corporate Accounting Cost Accounting Human Resource Management Indian Economy .CH 3. Hours 3 3 3 3 3 Paper – CH 4. 25 25 25 25 25 Lecture 5 5 5 5 5 25 Tutorial 1 1 1 1 1 Practical Exam. 75 75 75 75 75 Internal Asst. (Inter Disciplinary) 500 25 # Each part shall be 11/2 hour examination with separate answer books./History/Math.2 Paper – CH 3.1 Paper – CH 4.Performance and Policies Department of Commerce. Hours 3 3 3 3 3 25 Paper .4 Paper – CH 4. 75 75 75 75 75 Internal Asst.3 Paper – CH 4. Delhi School of Economics.5 Part (a) and Part (b) SEMESTER IV Max. 25 25 25 25 25 Lecture 5 5 5 5 5 Tutorial 1 1 1 1 1 Practical Exam.CH 4.CH 3. Marks 100 100 100 100 100 500 Theory Exam. Delhi-110007 5 .Com (Hons.4 Paper – CH 3.2 Paper . University of Delhi.5 Business Mathematics Income-tax Law & Practice Macro Economics Principles of Marketing English/Phil.1 Paper –CH 3. Sci. Students have to pass separately in CH 3.3 Paper .) Semester Course Sindhi/Gujarati/Kannada/Assamese/Bengali (MIL) 500 SEMESTER III Max.

Delhi School of Economics.CH 5.2 #Paper – CH 5.I Practical # Each part shall be 11/2 hour examination with separate answer books. 25 25 12 10 Lecture 5 5 4 4 Tutorial 1 1 1 1 Practical Exam.Com (Hons. Marks 100 100 50 50 Theory Exam. Hours 3 3 1 Hr.3 Part (a) and Part (b) Department of Commerce.) Semester Course SEMESTER V Max. 75 75 38 30 10 Practical 100 100 100 100 100 100 400 75 75 75 75 75 45 40 23 10 25 25 25 25 25 15 5 5 5 5 5 5 1 1 1 1 1 1 5 2 1 3 3 3 3 3 3 3 Internal Asst.CH 5. 1 Hr. 30 Min. Paper .4 Option I (Any one of the following) (a) Financial Markets. Institutions and Financial Services (b) Compensation Management (c) Corporate Tax Planning (d) Advertising & Personal Selling (e) Business Data Processing .B.3 Management Accounting Financial Management (a) Auditing (b) E-Commerce (Part – A) (Part – B) (Part C) Paper – CH 5. 30 Min.1 Paper . University of Delhi. Delhi-110007 6 . Students have to pass separately in CH 5.

Delhi School of Economics.1 Paper – CH 6.) Semester Course SEMESTER VI Max.4 International Business Governance.2 Paper – CH 6. Delhi-110007 7 .II Practical Department of Commerce. Marks 100 100 75 25 100 100 100 100 100 100 400 Grand Total 2700 Theory Exam.Com (Hons. University of Delhi.3 Paper – CH 6. 25 25 20 25 25 25 25 25 25 15 Lecture 5 5 5 5 5 5 5 5 5 20 138 Tutorial 1 1 1 1 1 1 1 1 1 1 5 Practical Exam. Hours 3 3 2 1 3 3 3 3 3 3 3 Paper – CH 6.B. 75 75 55 75 75 75 75 75 45 40 Internal Asst. Ethics & Social Responsibility of Business (a) Business Communication (b) Project Work Option II (Any one of the following) (a) Entrepreneurship and Small Business (b) Fundamentals of Investment (c) Consumer Relation & Customer Care (d) Business Tax Procedure & Management (e) Business Data Processing .

Marks: 100 Lectures: 75 Objective: . Herzberg. Decision Support System (b) organizing and Staffing: Contemporary Organizational Formats – Project. Marketing and Human Resources. Managerial Grid. Unit –I: Foundation of Indian Business Spectrum of Business Activities.B. 15 Lectures Unit –IV: Development of Management Thought: Classical. and Ouchi.Com (Hons. Leadership – Concept and Theories: Leadership Continuum. Delhi-110007 .) Paper – CH 1. Contingency and Contemporary Approach to Management – Drucker. Neo-classical. (c) Management in Action: Motivation – concept and Theories: Maslow. Process. Matrix and Networking. Porter. Manufacturing and Service Sectors. managing business processes and managing managers. Senge. Growth strategies – internal and external. 10 Lectures Unit –V: Process of Managing (a) Planning: corporate Strategy – Environmental Analysis and Diagnosis. Transactional and Transformational Leadership: Communication – formal and Infromal 8 Department of Commerce. and Tom Peters. Information Technology and Decision-Making.I BUSINESS ORGANIZATION AND MANAGEMENT Duration: 3 hrs.1: Semester . Business Process Outsourcing. 10 Lectures Unit –II: Entrepreneurial opportunities in contemporary business environment: Networking marketing. India‟s experience of globalization. Franchising.Com (Hons. and privatization.) Semester Course B. Mc Gregor. University of Delhi. Max. Delhi School of Economics. Opportunity and idea generation – role of creativity and innovation. E-commerce and M-Commerce. Process of setting up a business enterprise. Choice of suitable form of business ownership (b) Operations: business size and location decisions. Formulation of Strategic Plan. small venture enterprise and one person company. Lay out: mass production and mass customization. Prahalad. Systems. (c) Functional aspects of business: Conceptual framework of functional areas of management: Finance. Situational Leadership. Rationality and Techniques. quality and logistics. Multinational corporations and Indian transnational. productivity.The purpose of this paper is to impart to the students an understanding of state of the art of management & business concepts practices with a view to preparing them to face the emerging challenges of managing resources. Feasibility study and preparation of business plan 15 Lectures Unit –III: Forms: (a) Forms of business including LLP. Hammer. Decision-making – concept.

3. Dhanpat Rai & Co. Organisation and Management. 3. H. New Delhi. Gupta.K. 5 Lectures Suggested Readings: 1. Delhi. and J. Bowen. Mayur Paper Backs. Management and Organisation. McGraw Hill. Modern Business Organisation. 4.. Chhabra. and T. S. Knowledge Management. Jim. T. 5. Corporate Strategy. Business Organisation and Management. Modern Control Techniques – Stakeholder Approaches (Balanced Score Card) Accounting Measures (Intergrated Ratio Analysis). N. Burton Gene and Manab Thakur. Lele. Basu. and Economic and Financial Measures (Economic Value Added and Market Value Added) Behaviroul Aspects of Management Control. Ansoff.. C. Gulshan.B. John Wiley. Harper and Row. 2.R.B. Allen L. Delhi-110007 9 . Learning Organization. References: 1. H. Prasad. New Delhi. Tata McGraw Hill. Bushkirk R. John Chandler. 2. Department of Commerce.Com (Hons. Barriers and Principles (d) control: Concept and Process. Barry.H. 20 Lectures Unit –VI: Management in Perspective: Management of Strategic Change. Delhi School of Economics.. Principles and Practice of Management. B. Chhabra. 6. Dryden Press. Business Organisation. Heather Clark. Management Today Principles and Practice. Mishra.A. Chand & Co. New York.J. Singh. New Delhi. R. Pitamber Publishing. et al Concepts of Business: An Introduction to Business System. Effective Control System. New Delhi. New Delhi. 5. Sahitya Bhawan. New York. Ltd. Note: Latest edition of text book may be used. University of Delhi. Mahajan. New Delhi. New York. 7. Thomson Learning. Dhanpat Rai & Co. Delhi. Tata McGraw Hill.N. Management Principles and Practices. 4.P. New York. Lallan and S. Modern Business Organisation. Business Organisation and Management.S. 6.P.N.) Semester Course Networks. Social Responsibilities of Business.

International Financial Reporting Standards (IFRS): . Functions.2: Semester . consistency. Marks: 100 Lectures: 75 3. procedure for issuing accounting standards in India. prudence (conservatism). Delhi School of Economics. benefits.) Semester Course B. the continuity doctrine and matching concept. Qualitative characteristics of accounting. the users of financial accounting information and their needs. Methods of computing depreciation: straight line method and diminishing balance method.Com (Hons. realization. The accounting concept of depreciation. ii) Revenue recognition: Salient features of Accounting Standard (AS): 9 (ICAI) Recognition of expenses. BUSINESS INCOME 14 Lectures i) Measurement of business income-Net income: the accounting period. Bases of accounting. THEORETICAL FRAMEWORK 4 Lectures i) Accounting as an information system. iii) Financial accounting standards: Concept.) Paper – CH 1. ii) The nature of financial accounting principles – Basic concepts and conventions: entity. University of Delhi. The nature of depreciation. going concern. Salient features of Accounting Standard (AS): 6(ICAI) 10 Department of Commerce. advantages and limitations of accounting. periodicity.B. cost. money measurement.Need and procedures. materiality and full disclosures. COURSE CONTENTS (PART A) 1. an overview only. Branches of accounting. Level of knowledge: Working knowledge Learning Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions.I FINANCIAL ACCOUNTING Duration: 3 hrs. iii) Max. Factors in the measurement of depreciation. 2. Disposal of depreciable assetschange of method. Salient features of Accounting Standard (AS): I (ICAI). Delhi-110007 . ACCOUNTING PROCESS 2 Lectures From recording of business transactions to preparation of trial balance. accruals. cash basis and accrual basis.Com (Hons. information. Objectives of measurement.

Methods: FIFO. through an internal assessment and examination 3. LIFO and Weighted Average. The practical examination will be for 1 hour. Delhi-110007 11 . Profit and Loss Account (Income Statement) and Balance Sheets. i) Capital and revenue expenditures and receipts: general introduction only. Examination Scheme for Computerized Accounts – Practical for 20 marks through IA. accounting aspects. Salient features of Accounting Standard (AS): 2 (ICAI) FINAL ACCOUNTS 16 Lectures 4. Inventory Record Systems: periodic and perpetual.Com (Hons. University of Delhi. 5. Delhi School of Economics. 2. Significance of inventory valuation. 4. sale to a limited company and piecemeal distribution. b) of not-for-profit organizations. ACCOUNTING FOR HIRE PURCHASE AND INSTALMENT SYSTEMS Concepts of operating and financial lease (theory only) 12 Lectures ACCOUNTING FOR INLAND BRANCHES 15 Lectures Concept of dependent branches. stock and debtors system. Any revision of relevant accounting standard issued by ICAI would become applicable immediately. 12 Lectures 6. c) from incomplete records: statement of affairs method and conversion method. Department of Commerce. preparing reports – cash book and bank book.) Semester Course iv) Inventories: meaning. ledger accounts.B. (PART B) 7. debtors system. branch final accounts system and whole sale basis systemIndependent branches: concept-accounting treatment: important adjustment entries and preparation of consolidated profit and loss account and balance sheet. OR (PART C) Computerized Accounts (By using any popular accounting software) Creation of vouchers and recording transactions. ii) Preparation of financial statements: a) of non-corporate business entities from a trial balance. ACCOUNTING FOR DISSOLUTION OF THE PARTNERSHIP FIRM Insolvency of partners. trial balance. The college has a choice of parts A+B or A+C. (College needs to take permission from the Department before starting part – „C‟) Note: 1. Part A shall carry 55marks theory and 25 marks internal assessment.

-I. Part C shall carry 20 marks practical. Shukla. T. Advanced Accounting. New Delhi.N. Chand & Co. Accounting Principles. Grewal and S. Financial Reporting and Analysis. Financial Accounting. Sahitya Bhawan. Financial Accounting. 5.L.C. Financial Accounting.) Semester Course 5. Inc. Monga. Department of Commerce. Note: Latest edition of text book may be used. S. New Delhi. Ashok. Prentice Hall of India.Com (Hons. 2. Delhi School of Economics. Suggested Readings: 1. New Delhi. Elliott. 10.N.C. Sehgal. 9. Reece. 8. The Institute of Chartered Accountants of India. 6. Vol. Advanced Accounting. Anthony. 11. Maheshwari. and J.. Taxmann Applied Services. S. Advanced Accounts.S. Financial Accounting: Concepts and Applications. Delhi-110007 12 . Compendium of Statements and Standards of Accounting. 6. Part B shall carry 20 marks theory. S. Kalyani Publishers. S. Mayoor Paper Backs.. International Accounting. New Delhi. New Delhi. M. R.B. Barryand Jamie Elliott. 4. P. New Delhi.C. Shirin. Prentice Hall International. K.Gupta. 12. Maheshwari. Rathore. and. Narang. and K. Part –I. Tulsian. Nirmal. Tata Mc Graw Hill. J. New Delhi. Vikas Publishing House. Gupta.P. and Deepak Sehgal. Jain. Agra.S. Richard D. 3.R. University of Delhi. Irwin.

Concept of revenue: Marginal and Average: Revenue and elasticity of demand. Production isoquants. Indifference curves as an analytical tool (cash subsidy v/s. Cost of Production: Social and private costs of production. Revealed Preference.I MICRO ECONOMICS–I Duration: 3 Hours Max. kind subsidy). Learning Outcomes: The students would be able to apply tools of consumer behaviour and firm theory to business situations. difference between economic and accounting costs. the expansion path. Stability analysis – Walrasian and Marshallian. Perfect Competition: Assumptions. Movements along versus shifts in the demand curve. long run and short run costs of production. income and cross. total.Com (Hons. Equilibrium of the firm and the industry in the short and the long runs. producer surplus. Production: Fixed and variable inputs. COURSE CONTENTS Unit-I 1. returns to scale.) Semester Course B. market demand curve. law of variable proportions. The course also makes the student understand the supply side of the market through the production and cost behaviour of firms. Delhi School of Economics. price change and income and substitution effects.Com (Hons. Learning curve 10 lectures Unit-V 4. difference between accounting and economic profits.B. Demand -supply analysis.) Paper – CH 1. price and output decisions. 10 lectures Unit-IV 3. Elasticity of demand: price. income consumption curve and Engel curve. Consumer surplus. economic region of production. including industry‟s long run supply.3: Semester . marginal rate of technical substitution. The concept of demand and the elasticity of demand and supply: Demand curves: individual‟s demand curve. optimal combination of resources. Linear homogeneous production function. Indifference curve analysis of consumer behaviour. average and marginal products. Price elasticity and price consumption curve. isoclines. University of Delhi. Delhi-110007 . 11 lectures Unit-II Consumer Behaviour: Notion of indifference and preference. Consumer‟s equilibrium (necessary and sufficient conditions). 22 lectures Unit-III 2. Marks: 100 Lectures: 75 Objective: Objective of the course is to acquaint the students with the concepts of microeconomics dealing with consumer behaviour. Economies and diseconomies of scale and the shape of the long run average cost. production function. 22 lectures 13 Department of Commerce.

McGrawHill International Edition. New Delhi. 5. Pearson Education (Singapore) Pvt. 4. Schaum's Outline of Theory and Problems of Microeconomic Theory. McGraw-Hill. Intermediate Microeconomics: A Modern Approach. Microeconomic Theory: A Graphical Analysis. and Edward P.S.A.R. New Delhi. Pyndyck. Microeconomics: Theory and Applications. Department of Commerce. Salvatore. Affiliated East-West Press.J. Delhi. 2. 3.S. Consumer Theory. Note: Detailed Guidelines for teaching and paper setting will be formulated annually by the Department of Commerce for determining the emphasis and specific scope in the suggested readings. Bilas. D. and E. Gould. John P. 8.. H. McGraw-Hill Book Co. G. Microeconomic Theory. The Macmillan Company of India Ltd. H. International Edition. Ltd. Green. Browning.Com (Hons. Rubinfeld.L.. New Delhi. Ltd. 7. Kalyani Publishers.. New Delhi.. Maddala. Kogakusha Co. Varian. Microeconomic Theory and Applications. Singapore. so as to constantly update the content and improve the quality of instruction within the overall ambit of the syllabus Note: Latest edition of text book may be used. Delhi School of Economics. Lazear. Miller. New Delhi. Browning Edgar K. Microeconomics. and D.. University of Delhi.) Semester Course Suggested Readings: 1.B. All India Traveller Bookseller. Richard A. and JacqueLine M. 6. Delhi-110007 14 . R.

e) Contingent contracts f) Quasi .B. 1930 10 Lectures a) Contract of sale. legality of objects. Delhi-110007 25 Lectures .Offer and acceptance.4: Semester .contracts g) Contract of Indemnity and Guarantee h) Contract of Bailment i) Contract of Agency (ii) The Sale of Goods Act.) Semester Course B. (Hons. c) Void agreements d) Discharge of contract – modes of discharge including breach and its remedies.Com (Hons.Com. meaning and difference between sale and agreement to sell.I BUSINESS LAWS Duration: 3 hours Max. free consent. characteristics and kinds b) Essentials of valid contract . b) Conditions and warranties c) Transfer of ownership in goods including sale by non-owners d) Performance of contract of sale e) Unpaid seller – meaning and rights of an unpaid seller against the goods and the buyer. 1872 25 Lectures a) Contract – meaning. d) Nature of LLP e) Partners and Designated Partners f) Incorporation Document g) Incorporation by Registration h) Registered Office of LLP and Change Therein i) Change of Name j) Partners and their Relations k) Extent and Limitation of Liability of LLP and Partners l) Whistle Blowing 15 Department of Commerce. Course Contents: (i) The Indian Contract Act. University of Delhi. contractual capacity. (iii) The Limited Liability Partnership Act. LLP and Company c) LLP Agreement.) Paper-CH 1. 2008 a) Salient Features of LLP b) Difference between LLP and Partnership. Delhi School of Economics. consideration. Marks: 100 Lectures: 75 Objective: The objective of the course is to impart basic knowledge of the important business laws along with relevant case law.

D. P. New Delhi. Kucchal. University of Delhi. M.) Semester Course m) n) o) p) q) r) Contributions Financial Disclosures Annual Return Taxation of LLP Conversion to LLP Winding Up and Dissolution. 7. New Delhi. 1. Ltd.C. New Delhi. New Delhi.Com (Hons. New Delhi. “Business Laws”. House (P) Ltd. Department of Commerce. 5. Chadha. acknowledgement and dispatch of electronic records e) Regulation of certifying authorities f) Digital signatures certificates g) Duties of subscribers h) Penalties and adjudication i) Appellate Tribunal j) Offences Suggested Readings: Sharma J. P. “The Principles of Mercantile Law”. Sunaina Kanojia. Vikas Publishing... Eastern Book Company. R. 6. 2.. National Publishing House. Singh. 3.B. Maheshwari & Maheshwari. Delhi School of Economics. New Delhi. “Information Technology Rules 2000 & Cyber Regulations Appellate Tribunal Rules 2000 with Information Technology Act 2000”. Painttal. 15 Lectures (iv) The Information Technology Act. Note: Latest edition of text book may be used. Ltd. “Business Law”. “Law of Information Technology” Taxmann Publications Pvt. “Business Law”. 2000 a) Definitions b) Digital signature c) Electronic governance d) Attribution. Lucknow. Ane Books Pvt Ltd. Taxmann Publications Pvt.. Delhi-110007 16 .. 4.. Avtar. “Business Law” Galgotia Publishing Company.

6 Lectures Unit 2 Probability.1: Semester .4 Probability distributions: Binomial. Probability Distributions and Decision Theory (Nos. 3 Lectures 2.II BUSINESS STATISTICS Duration: 3 hrs. Marks: 100 Lectures: 75 Objective: The objective of this course is to familiarize students with the basic statistical tools used to summarize and analyze quantitative information for decision making. Properties and applications. quartile deviation. Kurtosis and Moments. Poisson and Normal.Com (Hons. Department of Commerce. In addition.1 Theory of Probability. Expectation and variance of a random variable. and their co-efficients. 12 Lectures 1. Skewness.) Paper – CH 2. 5 Lectures 1. Unit 1 Statistical Data and Descriptive Statistics (No. Addition and multiplication laws of probability. Properties of standard deviation/variance. geometric mean and harmonic mean. Expected Learning Outcomes: The student is expected to be equipped with the tools of processing and description of statistical data. b) Positional Averages Mode Median (and other partition values including quartiles. University of Delhi. the student would develop competence to use computer for statistical calculations especially for comparatively largesized problems.2 Measures of Variation: absolute and relative. Range. Approaches to the calculation of probability 2 Lectures 2.2 Calculation of event probabilities.4 Moments: calculation (including Sheppard‟s corrections) and significance.Com (Hons. 3 Lectures 2.1 Measures of Central Tendency a) Mathematical averages including arithmetic mean. Max. and percentiles). of Lectures: 18) 2. standard deviation. Delhi School of Economics. deciles.B. of Lectures: 23) 1. mean deviation. Delhi-110007 17 5 Lectures .3 Conditional probability and Bayes‟ Theorem.) Semester Course B.

3 Construction of consumer price indices.3 Seasonal variations. Simple averages. Delhi-110007 . Important share price indices including BSE SENSEX and NSE NIFTY. Maximax/Minimin. Standard Error of Estimates. calculation and properties (proofs not required). and Expectation.2 Trend analysis.1 Meaning and uses of index numbers. Moving averages. Pay-off and regret matrices. 5 Lectures Unit 4 Index Numbers (No. Savage. Rank Correlation.2 Tests of adequacy of index numbers. Fitting of trend line using principle of least squares – linear. Conversion of annual linear trend equation to quarterly/monthly basis and vice-versa.) Semester Course 2.B. 4 Lectures Unit 5 Time Series Analysis (No. 5. Criteria of decision-making: Laplace. of Lectures: 12) 2 Lectures 5. Principle of least squares and regression lines. Pearson‟s co-efficient of correlation.6 Decision Trees. (Excluding Bayesian analysis) EVPI and its calculation. of Lectures: 12) 4.1 Correlation Analysis.calculation and uses. Aggregative and average of relatives – simple and weighted.5 The decision environment. 3 Lectures 4. 6 Lectures 5. 3 Lectures 2. 5 Lectures 4. Probable and standard errors. Causation and correlation. splicing and deflating. Construction of index numbers: fixed and chain base: univariate and composite. linear and non-linear. Regression equations and estimation. Meaning of Correlation simple.1 Components of time series. ratio-to-trend. Scatter diagram. Base shifting. Delhi School of Economics. University of Delhi. of Lectures: 10) 3. Maximin/Minimax. second degree parabola and exponential. ratio-tomoving averages and link-relatives methods. 4 Lectures 18 Department of Commerce. Problems in the construction of index numbers. Additive and multiplicative models.2 Regression Analysis. 5 Lectures 3.Com (Hons. Unit 3 Simple Correlation and Regression Analysis 2 Lectures (No. multiple and partial.

Berenson and Levine. Richard and David S. Andrew F. (4th Ed. Statistics for Management. correlation and regression coefficients.D. Irwin McGraw Hill. 7th Edition. Delhi School of Economics. All of this shall be done through practicals in paper CH 2. Basic Business Statistics: Concepts and Applications. Practical Business Statistics. Siegel. 4.P. Delhi-110007 19 .). University of Delhi. Rubin.) Semester Course The students will be familiarized with software and the statistical and other functions contained therein related to formation of frequency distributions and calculation of averages. Prentice Hall of India. Spiegel M. 5. measures of variation. Schaum‟s Outlines Series. 3. Himalaya Publishing House. Fundamentals of Statistics. Levin. McGraw Hill Publishing Co.2 (Part C). Prentice Hall. Gupta. S. Gupta. New Delhi. 6. S. Theory and Problems of Statistics. Sultan Chand and Sons. Suggested Readings: 1. Department of Commerce. 2. Note: Latest edition of text book may be used. and Archana Gupta.Com (Hons..C.B. Statistical Methods. International Edition.

A Unit 1. linkers. and be able to understand basic IT terminology. (35) (6) Unit 2. Marks: 100 Lectures: 75 Objectives: To provide computer skills and knowledge for commerce students and to enhance the student‟s understanding of usefulness of information technology tools for business operations. assemblers. The student should be able to understand the role of information system in business world.Com. function of operating system.  Data Representation. (6)  Hardware. Basic Concepts:  What is a computer?  Characteristics of a Computer. Industry o Basic of data arrangement and Access Department of Commerce.  Limitation of Computers.Com (Hons.II FUNDAMENTALS OF COMPUTERS AND INFORMATION SYSTEM Duration: 3 hrs. Information Systems (6) o Meaning o Need of an efficient information System. Live-ware  Software: o Relationship between hardware and software o System Software: Operating system. Delhi School of Economics. interpreter. Firmware. Max. o Type of Information system o Information requirement for Planning. Delhi-110007 20 .) Paper – CH 2. Unit 3.Essential components of Computers.B. o application software: General Purpose Packaged Software and tailor made software.  Applications of computers.) Semester Course B. Translators. o Overview of operating system. and control for various level in Business.  Types of Computers. compiler.2: Semester . University of Delhi. Part .  Advantages of Computers. Coordination. (Hons. Learning Outcome: After studying this paper a student will become (IT) literate.

Wireless Network o Introduction to networking o Importance of networking o Communication devices such as Modem o Features of Networking Unit 6.) Semester Course Unit 4.  Decision Support system: Introduction. o Search Engines. o Databases: The Modern Approach. Part – B (6) (5) (6) Computer based information System (40)  Accounting Information System (AIS): Meaning. illustrating an expert system. Unit 5. Decision making. characteristics. diagrams to depict AIS and its major subsystems. o Owner of Internet.Com (Hons. need and characteristics. evolution and need of marketing information system  Manufacturing Information System: Introduction. Net works: LAN. input and output of MIS with illustration.  Knowledge-Based Information System: Introduction.  Concept of virtual office: Introduction. Introduction to Internet o Meaning of Internet. office automation (OA). objective. o Growth of internet.  Marketing Information: Introduction. o Usage of Internet to society. Delhi School of Economics. knowledge base. peculiar information requirements of executives. Expert system. o Anatomy of Internet o Basic Internet Terminology o Net Etiquette o World Wide Web o Internet Protocols. o Traditional file Environment o Identification of Relevant data. concepts. advantages and disadvantages. University of Delhi. virtual office. visualizing paperless office by Illustration  Executive Information system: Introduction. User interface. Database System. o Evolution of Database Technology. WAN. Department of Commerce. OA application. DSS concept. Delhi-110007 21 .B.  Management Information System: Meaning.

(5 Practical per week) o Introduction to word Processing.  Spreadsheet concepts  Creating a work book.  Saving.  Introduction to Human Resource Information System. Advantages and limitations with regards: o Word Processor o Spread Sheet o Database Part C. Introduction to Essential tools. Delhi School of Economics.  inserting. o Use of Templates o Working with word document::  Opening an existing document/creating a new document. Delhi-110007  .  formatting.  Unit 1. Applications. Spreadsheet and its Business Applications. University of Delhi.Com (Hons. 22 Department of Commerce.  Closing. o Word processing concepts.  Concept.) Semester Course  Introduction to Financial Information System.  Checking and correcting spellings o o o o o o Bullets and numbering Tabs Paragraph Formatting Indent Page Formatting Header and footer o Mail Merge o Tables  Formatting the table  Inserting filling and formatting a table Unit 2.  Selecting text.B. Word Processing.  entering data in a cell  formula Copying  Moving data from selected cells.  Finding and replacing text.  saving a work book  editing a work book. deleting work sheets.  Editing text.

Com (Hons. Generally used Spread sheet functions  Mathematical  Statistical  Financial  Logical Unit 4. University of Delhi.  Graphical representation of data  Payroll statements  Frequency distribution and its statistical parameters Unit 5. depending upon the availability of infrastructure. The General Purpose Software referred in this course will be notified by the department every three years. Charts and graphs  Printing worksheet. Department of Commerce. Part-A of this paper is compulsory. Delhi-110007 23 .B. is not available in that software.) Semester Course    handling operators in formulae. referred in the detailed course above. Unit 3.  Generating Reports  Notes: 1. 3. 2. Before starting part C an approval from the department/university is required.  Creating Data Tables  Editing a Database  Performing queries. Creating spreadsheet in the following areas:  Loan & Lease statement  Ratio Analysis.  Rearranging Worksheet  project involving multiple spreadsheets  organizing. However for a group of students college may have the combination of Part A & B and for another Group A & C. Scheme of examination:  Part A will be of 38 marks plus internal assessment of 12 marks  Part B will be of 38 marks plus internal assessment of 12 marks  Part C will be of 50 marks practical examination (including 10 marks in the form of a work book). A College will have an option either to opt for part B or Part C. If the specific features. to that extent it will be deemed to have been modified. Database Software. Delhi School of Economics.

12. 4. Management Information Systems. Management Information System. and Leon M. Kenneth C. Kumar. Vikas Publishing House. Delhi-110007 24 . Saxena. Department of Commerce. Business Data Communication and Networking. and Jane P. University of Delhi. J. Suresh K. Introduction to Information Technology. spread sheet. Delhi School of Economics. PHI. Rajaraman. and database management system and related books will be announced by the department every three year. 11. Muneesh.) Semester Course Suggested Readings: 1. 5. Basandra. 9. 3. PHI.V. Deepak Fundaments of Information Technology. Vikas (4) Software manuals. Foundation of Computing. Computers and Commonsense. 8. Wheeler Publication. Bharihoka. Sadagopan. New Delhi-Allahabad. 10. Leon A. R. Fizgerald & Dennis – Wiley. Shelley. Vikas Publishing House. Sanjay. Business Information System. PHI. 6. Excel Book. Pradeep K. BPB Publication.Com (Hons.B. Note: Specific package to be used for word-processing. Management Information Systems. Sinha. Fundamentals of Information Technology.. Prentice Hall of India. A First Course in Computers. V. 7. Hunt. Analysis and design of information Systems. and Preeti Sinha. Laudon. 2. Laudon (2003). PHI. Rajaraman . S. Note: Latest edition of text book may be used. Leon.

The social costs of monopoly power. Monopolist's decision and equilibrium. Delhi School of Economics. Market for Factor Inputs: Determination of factor rewards in perfect input markets in the short & long runs under conditions of perfect and imperfect commodity markets. (Hons. University of Delhi. Pricing Public Utilities. 15 lectures Department of Commerce. Determination of factor rewards under conditions of monopsony. present discounted values. capital investment decisions. Kinked demand model. 15 lectures Unit-IV 4. 15 lectures Unit-II 2. Marks: 100 Lectures: 75 Objective: The objective of the course is to acquaint the students with various market structures within which a firm operates.Com (Hons. Shifts in demand curve and the absence of the supply curve. Delhi-110007 25 . Monopolistic Competition and Oligopoly: Monopolistic competition price and output decision-equilibrium. Learning Outcome: It is expected that students will be able to apply this knowledge to business firms‟ decision making process in the framework of markets. The Course also deals with long-term decision making and market efficiency. Rental element in factor remuneration. preferences towards risk. cartels. Contestable markets theory. Horizontal and vertical integration of firms. Monopoly Market Structure: Kinds of monopoly. Stackelberg model.) Semester Course B. Measurement of monopoly power and the rule of thumb for pricing. Comparison of pure competition and monopoly. Government intervention in factor market.Cournot's duopoly model. Monopolistic Competition and economic efficiency Oligopoly and Interdependence . monopolistic and monopsonistic exploitation.Com.dominant firm. Prisoner's dilemma.price-leadership model .B. investment decisions by consumers. 15 lectures Unit-III 3. reducing risk. Price discrimination. COURSE CONTENTS Unit-I 1. Direct or through regulatory agency. Role of trade unions. Risk. sales maximization. Peak-load pricing.II MICRO ECONOMICS– II Duration: 3 Hours Max. determination of interest rates.3: Semester . Inter-temporal Analysis and Choice under Uncertainty: Intertemporal choice – Stocks versus flows.) Paper – CH 2. collusive oligopoly .

Principles of Economics.. 2. Microeconomic Theory and Applications. Market failure and the sources of market failure. University of Delhi.) Semester Course Unit-V 5. Browning. Kalyani Publishers.S. Market power and inefficiency. New Delhi. 15 lectures Suggested Readings : 1.quality uncertainty. Browning. and D.P. Delhi School of Economics. Schaum‟s Outline of Theory and Problems of Microeconomic Theory. R. General Equilibrium and Market Failure: General equilibrium & efficiency (in Pareto optimal terms). 4. E. Prentice-Hall of India Pvt. and K. Rubinfeld.K. principal-agent problem. & J. moral hazard.S. & E. Microeconomics: Theory and Applications.M.G. Ltd. William J. New Delhi 5. Gould. J.Com (Hons. 3. Ltd. Delhi-110007 26 . Salvatore. New Delhi. McGraw-Hill International. McGraw-Hill.. Microeconomic Theory. asymmetric information .P. Public goods and externalities. Oxford University Press. Prentice-Hall of India Pvt. .. D. Pindyck. Economic Theory and Operations Analysis.L. Note: Latest edition of text book may be used. 7. Lipsey. International Edition. All India Traveller Bookseller.. so as to constantly update the content and improve the quality of instruction within the overall ambit of the syllabus. Note: Detailed Guidelines for teaching and paper setting will be formulated annually by the Department of Commerce for determining the emphasis and specific scope in the suggested readings. Miller. R.. Department of Commerce. Baumol.A... Chrystal. 6. Maddala G. Microeconomics. Lazear. market signalling.B. and E.

4 Lectures 2. Doctrine of Constructive Notice and Indoor Management. Postal Ballot.) Semester Course B. MCA-21. Management – Directors. buyback. Corporate Identity Number (CIN). allotment and forfeiture of share. 5 Lectures 5 Lectures 4. illegal association. 10 Lectures 9. (Hons. National Company Law Tribunal (NCLT). Delhi School of Economics. 11.B. share certificate and share warrant 6. other managerial personnel and remuneration. their legal position. Dividend Provisions and issue of bonus shares. Documents – Memorandum of Association. Share Capital – issue. Rating Agencies.Com (Hons. Depositories Act 1996: Definitions. 10 Lectures 13. powers and duties. classification of directors. board meetings. dis-qualifications. legal position. kinds. association not for profit. Rights and Obligations of Depositories. transmission of shares. Course Contents: 1. Shareholders meetings. Winding up – concept and modes of winding up 4 Lectures 3 Lectures 4 Lectures 12. Investigations. demat of share. Types of companies. 7. Limited Liability Partnership (LLP). Producer Company – concept and formation. Introduction: Characteristics of a company. disclosures of interest. Emerging issues in company law: One Person Company (OPC). University of Delhi. Director Identity Number (DIN). Insider Trading. Members and shareholder – their rights and duties.4: Semester . convening and conduct of meetings 7 Lectures 2 Lectures 7 Lectures 8. pre-incorporation contract and provisional contracts. Formation of company – Promoters. Small Shareholders on Board. Marks: 100 Lectures: 75 Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies Laws and the Depository Laws along with relevant case law. Articles of Association. 10. Prospectus and Book Building 8 Lectures 5. Small Company. concept of lifting of corporate veil. Penalty.II CORPORATE LAWS Duration: 3 hours Max. Participants Issuers and Beneficial Owners.) Paper – CH 2. appointment. Inquiry and Inspections. removal of directors. Online Filing of Documents. Delhi-110007 27 . 6 Lectures Department of Commerce. 3. Online Registration of Company.Com.

“A Ramaiya Guide to Companies Act”. Department of Commerce. Delhi.B. New Delhi. “Manual of Companies Act.S. Corporate Laws and SEBI Guidelines”. Sowrirajan.. Kannal. Galgotia Publishing. University of Delhi. New Delhi (Latest Edn) 5. “Company Law Procedure”. Delhi School of Economics. Stevens & Sons. Wadhwa and Company. 7.K. Taxman‟s Allied Services (P) Ltd. Nagpur 4. “Company Law”. 6.Com (Hons. “An Easy Approach to Corporate Laws”.) Semester Course Suggested Readings: 1. “Principles of Modern Company Law”. 3. U. London. New Delhi. Ane Books Pvt Ltd. Gowar. P. Delhi-110007 28 . 2. Charlesworth & Morse. “Indian Company Law”. S. London. Sweet & Maxwell”. Sharma J.. LCB. Note: Latest edition of text book may be used. & V. Harpal. Singh. Bharat Law House.

) Semester Course B. University of Delhi. Delhi School of Economics.B.Com (Hons.Com (Hons.) Paper .II Hindi– A (Note: For candidates who offered Punjabi in XII Class) Duration: 3 hours Maximum Marks: 100 Lectures: 75 Department of Commerce.5 (MIL): Semester . Delhi-110007 29 .CH 2.

University of Delhi.CH 2.Com (Hons. Delhi School of Economics.) Semester Course B. Delhi-110007 30 .Com (Hons.) Paper .II Hindi (Note: For candidates who offered Punjabi in XII Class) Duration: 3 hours Maximum Marks: 100 Lectures: 75 Department of Commerce.5 (MIL): Semester .B.

Amritsar. Panjabi Lokdhaara ate Sabhiachar. S. Delhi School of Economics. Paath-Pustak “Mera Nanka Pind” by Dr. Gagan Parkashak. University of Delhi. Kise ik Kaand da Saar iii. Lokyaan ate Madhkaeein Punjabi Sahit. (Patiala). Sankhep-Rachna i. Pooni. (Note: Teachers are free to recommend more standard source books) Department of Commerce. S.Com (Hons. Punjab State University Text-Book Board. 3. Rajpura.5 (MIL): Semester . Delhi. 4. Dhimaan. Chandigarh. 2006.B. 1973. 1999. Karnail Singh.) Paper . Delhi-110007 31 . Bahute Shabdaan di thaan ik Shabad 4. Vaartak-Shaillie iv. Dhhukvan Sirlekh ii.Com (Hons. Harkirat Singh ate Giani Lal Singh. Agetar – Pichhetar Recommended Books: 1. Aukhe Shabdan de Arth 3. Thind.) Semester Course B. Harbans Singh (Dr. Amritsar. Lokdhaara: Paribhaasha Te Tatt ii. Chhotte Prashanan de Uttar (Five out of eight) 2. 2.) Punjabi Bhaasha Ate Viakarann.CH 2. 1984) i.II Punjabi – A (Note: For candidates who offered Punjabi in XII Class) Duration: 3 hours Maximum Marks: 100 Lectures: 75 Syllabus 1. 1992. Waris Shah Foundation. College Punjabi Viakarann. Balbir Singh. Ravi Sahit Parkashan. Wanjaara Bedi (Navyug Publishers.

Wanjaara Bedi (Arsee Publishers. 1998) i. Waris Shah Foundation.B. Punjab State University Text-Book Board. Chhote Prashnan de Uttar (Five out of eight) 2. Delhi. 2. 3. Lokyaan ate Madhkaleen Punjabi Sahit.CH 2. Thind.) Semester Course B. Dant Te Niti Kathaa) ii. College Punjabi Viakarann. Chithi-Pattar 3. 4. (Note: Teachers are free to recommend more standard source books) Department of Commerce. Panjabi Lokdhara ate Sabhiachar. Pooni. S. Vaak – Vatandra (Ling te Vachan Badal ke) Recommended Books: 1. Gagan Parkashak. (Patiala). 1999. Tatt te Paarkar (Myth. S. Shabad Joddan de Niyam 4.II Punjabi – B (Note: For candidates who offered Punjabi in Xth Class and also for those who for some reasons could not offer it at any level) Duration: 3 hours Maximum Marks: 100 Lectures: 75 Syllabus Paath-Pustak “Baatan Mudhh Kadeem Diyan” by Dr.5 (MIL): Semester . Karnail Singh.) Punjabi Bhaasha Ate Viakarann. 1992. Ravi Sahit Parkashan. Delhi-110007 32 .Com (Hons. Amritsar. Delhi School of Economics. 2006. Harkirat Singh ate Giani Lal Singh. Balbir Singh. University of Delhi.) Paper . Lok-Kathaa : Paribhaasah.Com (Hons. Chandigarh. 1973. Harbans Singh (Dr. Dhimaan. Amritsar. Rajpura. Kise Lok-Kathaa da Saar iii.

) Paper . Language Application a. New Delhi Department of Commerce. Translation and Usages of Technical Terms II.L.C.Com (Hons.CH 2.5 (MIL): Semester – II Duration: 3 hours Maximum Marks: 100 Lectures: 75 URDU I. Published from N. Comprehension c.B. Composition: Essay writing/Business correspondences b. Delhi School of Economics. Brief History of literature Text – “Urdu ki Kahani”. Delhi-110007 33 . by Syed Ehtesham Hussain.) Semester Course B.Com (Hons.U. University of Delhi.P.

Translation and usages of Technical terms II.5 (MIL): Semester .CH 2. Application of Language skills a.II Duration: 3 hours Maximum Marks: 100 Lectures: 75 TELUGU I. Andhra Pradesh Sahitya Akademi. Department of Commerce. University of Delhi. Delhi School of Economics. Hyderabad – 500 001. Delhi-110007 34 . Text: Aravayyella Telugu Sahityamlo Nilichedi by Nori Narasimha Sastry.B.) Semester Course B. Letter writing: Business correspondences b. Saraswata Vyasamulu.Com (Hons. Comprehension c.Com (Hons.) Paper .

Delhi School of Economics.Com (Hons.B.) Semester Course I. Text: Panddai Tamilar Vanigam by Mayilal Seeni Venkatasamy.) Paper . Application of Language skills: a. University of Delhi. Chennai Department of Commerce. Letter writing: Business correspondences b. Translation and usages of Technical terms II. B. Delhi-110007 35 .Com (Hons.II Duration: 3 hours Maximum Marks: 100 Lectures: 75 TAMIL I.5 (MIL): Semester . NCBH.CH 2. Comprehension c.

Com (Hons.II Duration: 3 hours Maximum Marks: 100 Lectures: 75 ORIYA I. Composition: Essay writing/Business correspondences b. University of Delhi.CH 2. a.Com.) Semester Course B. Translation and usages of Technical terms II. Application of Language skills: I. Delhi School of Economics. Text: Ardha Satabdira Odissa O Tamhire Mo Sthana By Godabarisha Mohapatra Department of Commerce. (Hons.B. Delhi-110007 36 .5 (MIL): Semester .) Paper . Comprehension c.

a. Delhi-110007 37 . Translation and usages of Technical terms II.) Semester Course B.B. Composition: Essay writing/Business correspondences b.Com (Hons.) Paper . Application of Language skills: I.CH 2.5 (MIL): Semester . Comprehension c.Com (Hons.II Duration: 3 hours Maximum Marks: 100 Lectures: 75 MANIPURI I. Delhi School of Economics. University of Delhi. History of literature Department of Commerce.

Nai Duniya Publication.CH 2. University of Delhi. Bandhan.B. Jetley.II Duration: 3 hours Maximum Marks: 100 Lectures: 75 SINDHI I. Text: Grammar: Sindhi Bhasa (Vyakaran aur Prayag). Mumbai Department of Commerce. Delhi-110007 38 . M.Com (Hons. II. K. by Dr. Vivek Vihar. Application of Language skills: Functional Sindhi Grammar based on prescribed text. New Delhi – 95. Delhi School of Economics.4 (MIL): Semester . Text Uttamchandani Sundari.) Semester Course B.Com (Hons. D-127.) Paper .

Com (Hons.CH 2. Delhi School of Economics.4 (MIL): Semester .) Paper .) Semester Course B. Composition: Essay writing/Business Correspondences b. Text Mari hakikat by narmadashankar lalshankar dave Published by Parshav prakashan. Translation and usages of technical terms II.Com (Hons. Delhi-110007 39 . 2003 Department of Commerce.II Duration: 3 hours Maximum Marks: 100 Lectures: 75 GUJARATI I.B. University of Delhi. Ahmedabad. Application of Language Skills: I a. Comprehension c.

Delhi-110007 40 .CH 2.4 (MIL): Semester .Com (Hons. Delhi School of Economics.B. Department of Commerce.Com (Hons.II Duration: 3 hours Maximum Marks: 100 Lectures: 75 KANNADA I. Language Application (a) Essay or creative use of language (b) Comprehension (c) Idioms and Proverbs (d) Technical terms II. History of Literature Text: Mugali.S. Kannada Sahitya Caritre.) Semester Course B. Mysore: Usha Sahitya Male. 1954. University of Delhi.) Paper . R.

CH 2. Idioms & Proverb d.) Semester Course B. Guwahati . S. Comprehension c.) Paper .Com (Hons. Essay or Creative of Language use b. Delhi-110007 41 .4 (MIL): Semester – II Duration: 3 hours Maximum Marks: 100 Lectures: 75 ASSAMESE I. By Dr. History of literature Text – „Asomiya Samtyak Samikshatamok Itibritta‟. Delhi School of Economics. Sharma. Published by Lawyers Book Stall. N.B. University of Delhi.781001 Department of Commerce. Technical terms SECTION B II. Language Application a.Com (Hons.

Delhi-110007 42 .CH 2. Language Application a.) Paper . University of Delhi.Com (Hons.4 (MIL): Semester .Com (Hons. Comprehension II.) Semester Course B. Text „Banga Deser Krishak‟. Delhi School of Economics. Translation Technical terms c.II Duration: 3 hours Maximum Marks: 100 Lectures: 75 BENGALI I. Composition (Essay / Business Letters) b. By Bankim Chandra Chattopadhyay Department of Commerce.B.

2 Solution of system of linear equations (having unique solution and involving not more than three variables) using matrices.) Paper – CH 3. logarithmic and logistic function. exponential.B. (No.III BUSINESS MATHEMATICS Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: The objective of this course is to familiarize students with the basic mathematical tools with emphasis on applications to Business and Economic situations. 8 Lectures 43 Department of Commerce.3 Integration.1 Mathematical functions and their types. Com. Methods of integration – by substitution.) Semester Course B. (Hons. quadratic. of Lectures: 12) 2.2 Concept and rules of differentiation. Maxima and Minima involving second or higher order derivatives. 4 Lectures 3. and continuity of a function. Standard forms. Concepts of limit.1 Partial Differentiation.1 Algebra of matrices. Partial derivatives up to second order. Delhi School of Economics. Differentiation of implicit functions with the help of total differentials. Definite integration. 8 Lectures Unit –3 Calculus II (No. 4 Lectures 2.linear. of Lectures: 12) 4 Lectures 1. Unit – 1 Matrices and Determinants 1. polynomial.Com (Hons. 8 Lectures 3.1: Semester . 8 Lectures Unit – 2 Calculus I (No. University of Delhi. by parts and by use of partial fractions. Finding areas in simple cases. Delhi-110007 . Total differentials. of Lectures: 20) 3. Homogeneity of functions and Euler‟s theorem. Inverse of a matrix.2 Maxima and Minima in cases of two variables involving not more than one constraint including the use of the Lagrangean multiplier. Expected Learning Outcomes: The student would acquire fair degree of proficiency in formulating and solving diverse problems related to business and economics with the help of mathematical tools. Input Output Analysis.

deferred. due.1 Formulation of linear programming problems (LPP). perpetual.5 Linear Programming (No. 6 Lectures 5. Unbounded solutions and infeasibility. Cases of unique and multiple optimal solutions.2 Compounding and discounting of a sum using different types of rates. Identification of unique and multiple optimal solutions. Delhi-110007 44 .B. Depreciation of Assets.1 Rates of interest-nominal. Primal-Dual solutions: (excluding solution of dual problem when the primal problem involves mixed constraints) Economics interpretation of the dual 4 Lectures In addition the students will work on a software package for solving linear programming problems and analyze the results obtained there from.) Semester Course Unit. University of Delhi. Delhi School of Economics.3 Types of annuities. and their future and present values using different types of rates of interest. Graphical solution to LPPs. of Lectures: 13) 4. 3 Lectures 4. and redundant constraints. infeasibility and degeneracy. continuous. This will be done through internal assessment. like ordinary. 8 Lectures 5. Shadow prices of the resources. unbounded solution. (General annuities to be excluded) 7 Lectures Unit. 3 Lectures 4.4 Mathematics of Finance (No.3 The dual problem. effective– and their inter-relationships in different compounding situations. Formulation of the Dual. of Lectures: 18) 5. Valuation of simple loans and debentures.Com (Hons. Sinking funds. Department of Commerce.2 Solution to LPPs using Simplex method – maximization and minimization cases.

E. A. Mathematics for Business Studies. Soni. Delhi School of Economics. 9. Thukral.) Semester Course Suggested Readings: 1. Frank Jr. 11. 2. Prentice Hall of India. Pitambar Publishing House. 6.K. Mathematics for Business and Social Sciences. 13. Himalaya Publishing House. 4. 7. ANE Books Pvt. Department of Commerce. Bindra and P.Com (Hons. Taha. Mittal. Wiley and Sons. Anthony. Theory and Problems of Mathematics of Finance. McGraw Hill Publishing Co. 8. Schaum‟s Outlines Series. Operations Research: An Introduction. Wikes. 14. Singh J. New Dlehi 10. Fundamentals of Business Mathematics.S. Linear Programming & Decision Making. Mathematics for Economics. Ltd. Mathematics for Economics and Finance.K.M. Schaum‟s Outlines Series. Note: Latest edition of text book may be used.T. Finance and Economics. Har-Anand Publications. R. Applied Mathematics. Business Mathematics. Biggs. Sharma “Business Mathematics”. Quantitative Techniques in Management. McGraw Hill Publishing Co. 12. Thomson Learning. McGraw Hill Publishing Co. Prasad. Dowling. J.K. Delhi-110007 45 . P. Ayres. Mayur Publications. 5. Cambridge University Press. Budnick.D. Business Mathematics. and N. Sultan Chand & Sons. N. Mathematics for Business. Vohra. 3. M. Tata McGraw Hill Publishing Company. F. University of Delhi. J. Hamdy A.S. K. Narag. Mizrahi and John Sullivan.B.

Com. Marks: 100 Lectures: 75 Objective: To provide basic knowledge and equip students with application of principles and provisions Income-tax Act.3 4.On-line filing of Returns of Income & TDS.3 3. previous year. Unit Unit I S.Income from other sources 2 Total income and tax computation .Profits and gains of business or profession 9 . 1 .2 2. agricultural income.Provision & Procedures of COMPULSORY ON2 LINE filing of returns for specified assesses. 46 Unit II 2.7 5.1 Unit III Unit IV 4. person. Expected learning outcome: Students will gain a working knowledge regarding computation of taxable income and tax liability pertaining to individuals/firms.5 4.B. 1.) Paper – CH 3. Delhi-110007 . Residential status 4 Scope of total income on the basis of residential 2 status Exempted income under section 10 2 Computation of income under different heads .3 Unit V Department of Commerce.4 3. assessment year.2 5.Five leading cases of Supreme Court 2 Preparation of return of income: PAN 1 .III INCOME TAX LAW AND PRACTICE Duration: 3 hours Max.6 4. No. 1961.Capital gains 10 .2 3.Tax liability of an individual and firm 1 . 4 assessee.Salaries 13 .3 3.1 5. Delhi School of Economics.Computation of total income of individuals and 4 firms .1 2.1 3.Income from house property 4 .Deductions from gross total income 7 . maximum marginal rate of tax.Rebates and reliefs 2 . (Hons.Income of other persons included in assessee‟s total 2 income .2: Semester . total income.4 4. gross total income. University of Delhi.Aggregation of income and set-off and carry 2 forward of losses .) Semester Course B.Manually 1 .1 Contents Number of lectures Basic concept: Income.Com (Hons.2 4.5 4.

B.Com (Hons.) Semester Course

Suggested readings: 1. Singhania, Vinod K. and Monica Singhania. Students‟ Guide to Income Tax. Taxmann Publications Pvt. Ltd., New Delhi. 2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi. 3. Chandra, Mahesh., S.P. Goyal and D.C. Shukla. Income Tax Law and Practice. Pragati Prakashan, Delhi. 4. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New Delhi. 5. Mehrotra, H.C. Income Tax Law. Sahitya Bhawan, Agra. 6. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi. 7. Singhania, Vinod K. and Kapil Singhania. Tax Computation on CD. Taxmann Publications Pvt. Ltd., New Delhi. Journals 1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai. 2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi. 3. Current Tax Reporter. Current Tax Reporter, Jodhpur. Note: Latest edition of text book may be used.

Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007


B.Com (Hons.) Semester Course

B.Com. (Hons.) Paper – CH 3.3: Semester - III MACRO ECONOMICS Duration: 3 Hours Max. Marks: 100 Lectures: 75

Objectives: The course aims at providing the student with knowledge of basic concepts of the macro economics. The modern tools of macro-economic analysis are discussed and the policy framework is elaborated, including the open economy. Learning Out-come: The course would make the student understand the impact of macro policies on an economy and business, in the context of the international economy. COURSE CONTENTS Unit-I 1. Introduction – concepts and variables of macroeconomics, income, expenditure and the circular flow, components of expenditure. Static macro economic analysis short and the long run – determination of supply, determination of demand, and conditions of equilibrium. 6 lectures Unit-II 2. Economy in the short run – IS–LM framework, fiscal and monetary policy, determination of aggregate demand, shifts in aggregate demand, aggregate supply in the short and long run, and aggregate demand- aggregate supply analysis. 22 lectures Unit-III Inflation, causes of rising and falling inflation, inflation and interest rates, social costs of inflation. Unemployment – natural rate of unemployment, frictional and wait employment. Labour market and its interaction with production system. Phillips curve, the trade-off between inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational. 22 lectures Unit-IV 3. Open economy – flows of goods and capital, saving and investment in a small and a large open economy, exchange rates, Mundell – Fleming model with fixed and flexible prices small open economy with fixed and with flexible exchange rates, interest-rate differentials case of a large economy. 16 lectures Unit-V 4. Behavioral Foundations- Investment –determinants of business fixed investment, effect of tax, determinants of residential investment and inventory investment. Demand for Money – Portfolio and transactions theories of demand for real balances, interest and income elasticities of demand for real balances. Supply of money. 9 lectures 48 Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007

B.Com (Hons.) Semester Course

Suggested Readings 1. Mankiw, N. Gregory. Macroeconomics. Macmillan Worth Publishers New York, Hampshire U.K. 2. Dornbusch, Rudiger, and Stanley. Fischer. Macroeconomics. McGraw-Hill. 3. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz. Macroeconomics. Irwin/McGraw-Hill, Singapore. 4. Deepashree, “Macro Economics”, ANE Books Pvt. Ltd. New Delhi. 5. Barro, Robert J. Macroeconomics. MIT Press, Cambridge MA. 6. Burda, Michael, and Wyplosz. Macroeconomics A European Text. Oxford University Press, Oxford. 7. Salvatore, Dominick. International Economics. John Wiley & Sons Singapore. 8. Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Ltd. Note: Detailed Guidelines for teaching and paper setting will be formulated annually by the Department of Commerce for determining the emphasis and specific scope in the suggested readings, so as to constantly update the content and improve the quality of instruction within the overall ambit of the syllabus. Note: Latest edition of text book may be used.

Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007


Product life-cycle. Consumer Behavior – An Overview: Consumer buying process. 2. scope and importance of marketing. After-sales services. Distribution: Channels of distribution . Unit –II 3. 4. New Product Development. Promotion mix and factors affecting promotion mix decisions. Communication 7 Lectures process. Delhi-110007 . Pricing: Significance.B. 6. Evolution 7 Lectures of marketing concepts.III PRINCIPLES OF MARKETING Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: The objective of this course is to provide basic knowledge of concepts. Marketing mix. Pricing 7 Lectures policies and strategies. Target market selection. Unit –III 5. and their distinctive characteristics. COURSE CONTENTS No. importance and bases. Unit –IV 7. tools and techniques of marketing. Delhi School of Economics. personal selling. Introduction: Nature. Positioning concept. Retailing: Types of retailing – store based and non-store based 7 Lectures retailing. Unit – I 1. Promotion: Nature and importance of promotion. public relations & sales promotion. of Lecture Hrs. Product: Meaning and importance. 8 Lectures Types of distribution channels. packaging and labeling. importance and 7 Lectures bases. Marketing environment. Market Selection: Market segmentation – concept. 8. 6 Lectures Factors influencing consumer buying decisions. chain stores. Communication planning and control. Factors affecting choice of distribution channel. Concept 10 Lectures of product mix. Branding. Product differentiation vs.meaning and importance.) Paper . University of Delhi. supermarkets. specialty stores. Wholesaling and retailing.) Semester Course B. Physical Distribution. market segmentation. principles.4: Semester . Product classifications.Com (Hons.CH 3. retail vending 50 Department of Commerce. Types of promotion: advertising.Com (Hons. Factors affecting price of a product.

(Special Indian Edition). Ohio. New Delhi. Management of retailing operations: an overview. green marketing. Stanton.. Grover. Basic Marketing. University of Delhi. Bruce J Walker and W. Joseph F. Marketing: Planning.Com (Hons. Rural marketing: Growing Importance. Marketing mix planning for rural markets. 10. Creating and Keeping Customers in an E-Commerce World. 5. Understanding rural consumers and rural markets. Recent issues and developments in marketing: Social Marketing. New York.. Marketing. Retailing in India: changing scenario. The Consumer Protection Act. Richard D.N. and S. Irwin. Implementation & Control.B. Philip and Gary Armstrong. Marketing. Walker. South Western Publishing. McCarthy. mail order houses. Perreault. sustainable marketing and relationship marketing. Delhi School of Economics. Michael. Marketing Concepts and Cases.. 8. Majaro. Unit –V 9. Lamb. Marketing Management. and Michael D‟Amico. The Essence of Marketing. direct marketing. J. Etzel. Note: Latest edition of text book may be used. William M. Simon. Distinguishing 8 Lectures characteristics of rural markets. 7. 8 Lectures Marketing ethics. services marketing. Michael. 4. Pride... E.) Semester Course machines. Charles W. Department of Commerce. J Etzel.C. 9. William J Staton and Ajay Pandit. retail cooperatives. 13th edition. Zikmund William G. Fourth Edition. Principles of Marketing. 10. 3. J. K. 6. Delhi-110007 51 . Thomson Learning. Ferell. New Delhi. Recent developments in marketing – online marketing. Hair and Carl McDaniel. Bruce J. Cengage Learning. PrenticeHall of India. Jerome. Prentice Hall. Principles of Marketing. and D. Suggested Readings: 1. Chhabra. Dhanpat Rai & Company. 13th edition. Kotler. T. and William D. McGraw Hill. 2.

By these means. We expect students to discuss how the use of language and choice of genre affect the writer‟s meaning and the reader‟s response. At least two pieces use poetic language and irony in very quiet ways to make a devastating criticism of the unnaturalness of war. fictional characters. several of the chosen texts vividly illustrate the socialization of the girl child into roles acceptable to a patriarchal society and show this same phenomenon occurring in widely different cultures – inviting revealing comparisons.4 : Semester .Com (Hons. though literature employs myth. University of Delhi. metaphor. For example. irony.B. Maximum Marks: 100 Lectures: 75 Department of Commerce. enable the reader to identify temporarily with people from other cultures and backgrounds.) Semester Course B. for example.Com (Hons.) Paper .CH 3. literature can. and since we live in the so-called „global village‟ the essays and stories selected should reflect that reality. Delhi School of Economics. Nearly all are twentieth century authors as their themes and experiences are closer to the students‟ world. Discussion of one text in the light of other texts is an important part of this course. We also strongly felt that though our students are Indian. or a Black African rejected as a tenant by a white landlady (Soyinka‟s „Telephone Conversation‟) – and an opportunity to compare the two. classes or nationalities.III English Duration: 3 hours „The Individual and Society‟ Concept Note This course makes the assumption that literature is an important and relevant way of making sense of the world we live in. We have chosen 29 writers in all in this paper and 13 of them are from the Indian subcontinent. They cannot possible be untouched by western and other cultural influences. and other devices of language that might not be seen as legitimate in more „scientific‟ subjects. Delhi-110007 52 . rhyme. and offer an „experience‟ of being a Dalit boy rejected by a school (Valmiki‟s Jhootan‟). We deliberately chose texts from widely different backgrounds precisely because we wanted the student to appreciate the ways in which his or her situation is comparable or analogous to the experiences of other races.

) Semester Course The course comprises fictional writing. etc. short stories and prose pieces. The Individual and Society. Readings will comprise 110 – 120 pages. Race and Violence and War.Com (Hons. will be produced by the Department of English.B. including the readings.. and poems. These have been grouped under four broad themes: Caste/Class. University of Delhi. The anthology. Delhi School of Economics. But where a Sociology or Political Science course would handle „Gender‟. comprising a wide selection of poems. Section 1 Theme : Caste/Class B. THE COURSE The course will consist of an anthology. or „Race‟. head notes. R. Ambedkar Jotirao Phule Valmiki Premchand Ismat Chugtai Hira Bansode „Who were the Shudras?‟ Caste laws Jhootan Deliverance Kallu Bosom Friend Essay Essay (Extract) Narrative Essay Short Story Short Story Poem Section 2 Theme: Gender Virginia Woolf Rabindranath Tagore Jamaica Kincaid Marge Piercy W B Yeats Eunice D‟Souza Ambai Margaret Atwood A K Ramanujan Shakespeare‟s Sister The Exercise Book Girl Breaking Out A Prayer for My Daughter Marriages are made Yellow Fish Reincarnation of Captain Cook Highway Stripper Essay Short Story Prose Monologue Poem Poem Poem Short Story Poem Poem Department of Commerce. Delhi-110007 53 . according to the specific approaches of those disciplines. essays of different types and styles. our course would bring these concepts to life for the students by literary means and thus reinforce and deepen the impact of the other courses he or she may be studying. Gender. It is arranged according to themes that we thought would not only be of interest and relevance to students but would be similar to those likely to appear in the new courses of other disciplines. and annotations.

B.Com (Hons.) Semester Course Section 3 Theme: Race James Baldwin Larry Coles Roger Mais Wole Soyinka Maya Angelou Nadine Gordimer Langston Hughes Stranger in the Village Coco Blackout Telephone Conversation Still I Rise Jump Harlem Essay Narrative Essay Short Story Poem Poem Short Story Poem Section 4 Theme: Violence and War Siegfried Sassoon Return from the Somme Wilfred Owen Dulce et Decorum Est Edna St Vincent Millay Conscientious Objector Henry Reed The Naming of Parts Bertolt Brecht General that Tank Imtiaz Husain A Chronicle of the Peacocks Manto The Dog of Tetwal Amitav Ghosh Ghosts of Mrs Gandhi Prose description Poem Poem Poem Poem Essay Short Story Anecdotal Essay Department of Commerce. Delhi School of Economics. Delhi-110007 54 . University of Delhi.

Com (Hons.III INTRODUCTION TO PHILOSOPHY Duration: 3 hours Section – A Maximum Marks: 100 Lectures: 75 1.5 : Semester .) Paper No. Moksha: Gyan. Ramanuja. 3. Section – B 4. Rationalism and Empiricism Theories of Rights Theories of Justice 2. Delhi-110007 55 . 7.) Semester Course B. Tagore on Nationalism and Internationalism & Ambedkar‟s critique of Caste system 5.CH 3. Department of Commerce.Com (Hons. Karma and Bhakti Marga (Shankar. Relationship between Vedic corpus and School of Indian Philosophy Purushartha.B. the Gita and Mimamsa) Early Buddhist and Jain Ethics Gandhi‟s concept of Satyagraha and Ahimsa. . Delhi School of Economics. Nature of Philosophical Inquiry and broad trends. General Introduction to Philosophy. University of Delhi. 6.

Planning Commission. c. Ideas. Competition Commission of India. Parliament. 3. Party Politics and Electoral behavior. University of Delhi. Contemporary Political Economy of Development in India: Policy Debates over Models of Development in India. Recent trends of Liberalisation of Indian Economy in different sectors.) Semester Course B. Studying Ideas and Institutions of Policy Making – The Role of Experts in Policy Making. Annual Budget Regime. Units of Local Governance (Grassroots Democracy). Interests and Institutions in Public Policy: a. Department of Commerce.CH 3. Structure and Process of Governance: Indian Model of Democracy.B.Com (Hons. b. etc. The Supreme Court and Judicial Activism. Reserve Bank of India. Commission for Agricultural Costs and Prices. Stock Exchange/Capital market in India etc.5 : Semester . Delhi School of Economics. Lobbying Institutions: Chambers of Commerce and Industries. Farmers Associations. including e-governance.III DEMOCRACY AND GOVERNANCE IN INDIA Duration: 3 hours Maximum Marks: 100 Lectures: 75 1. etc. Understanding the political significance of Media and Popular Culture. Ministry of Finance. Dynamics of Civil Society: New Social Movements and Various interests.Com (Hons. Trade Unions. 4. Finance Commission. . Regulatory Institutions – SEBI.) Paper No. 2. Delhi-110007 56 . Federalism. Role of NGO‟s. TRAI.

5th ed. The Age of Extremes. Delhi-110007 57 .. liberalism and communism. course.) Paper No . Mandate System. Modernity and Cultural Transformation: emerging trends in culture.III History Duration: 3 hours Maximum Marks: 100 Lectures: 75 ISSUES IN WORLD HISTORY: THE 20TH CENTURY 1. 10. a Synoptic view. the Soviet experience to 1941. 5. 1914-1991 (New York: Vintage. (Boston: Houghton-Mifflin. 4. the career of Communist States. 8. League of Nations. E. 2. Social Movements in the North and the South: Ecological. capitalist industrialization. impact on Russia and the world. Feminist. the meaning of the Second World War. Globalization: a long view. 7. Twentieth-Century World. Hobsbawm. global depression and its impact on industrialized and semi-colonial/worlds. Rise of fascism and its relationship to parliamentary democracy. Media and consumption. imperialism.Com (Hons. modernity. Rights issues.5 : Semester . Colonialism and nationalism. Concepts and definitions: Contemporary era.) Semester Course B. First World War-analysis of its causes. 1994. 2003) Department of Commerce.Com (Hons. 1917 Russian Revolution: origins. courses and consequences in Europe and the World. 3rd edn. 2.J. Paris Peace Settlement. Findley and John Rothney. Basic reading materials: 1. 1996).CH 3. case studies of Germany and Japan to the Second World War. Carter V. Delhi School of Economics. 6. Cold War. University of Delhi. Economic recovery and instability in Europe to 1929. Social Transformation after the Second World War.B. Perspectives on Development and underdevelopment. Human 9. 3.

„Nationalist Movements and Social Classes. 1982). Jeffrey Weeks. 1989) 7. [There are Hindi translations of texts of some of these writers. 1976). 4. (London / New Jersey: Addison-Wesley. Sex. 1995). 110-33. Kiernan. Excerpts from writings of Virginia Woolf. [chapters.] Suggested additional readings: 1. 1987) [Hindi translation exists]. 3rd edn. George Orwell.) Semester Course 3. Jamaica Kincaid. The Gate of Heavenly Peace: the Chinese and Their Revolution. 13-14] (London: Longman.W. Delhi School of Economics. Amusing Ourselves to Death: Public Discourse in the Age of Show Business (Penguin. The Times Complete History of the World. others.Mark Mazower. 2000). Rigoberta Menchu: An Indian Woman in Guatemala [memoir of 1992 Nobel Peace Prize winner] (London: Verso. Department of Commerce. 2000. Smith. 9. Promoedya Ananta Toer. 1965). Norman Lowe. 2. pp. 1986).Com (Hons. 5. Delhi-110007 58 . (London: Collins. Norton. A Small Place (New York: New American Library. 1989). W. Neil Postman. 2004). D. paperback.G. The Meaning of the Second World War (London: Verso. 1997) [Macmillan Master Series: designed for UK CGSE exams) 4. John Dower. Politics and Society: The Regulation of Sexuality in Britain Since 1800. 1895-1980 (Penguin.‟ in A. 5. Richard Overy. I. Jonathan Spence. 2002). 4] (New York: Modern Library.B. Mastering Modern World History (London: Palgrave Macmillan. 8. Chinua Achebe. 2nd edn. 3. Basil Davidson. 6.. Modern Africa: A Social and Political History. Armytage. V. The Balkans: A Short History [especially chap. Ernest Mandel. The Rise of the Technocrats: A Social History (London: Routledge and Kegan Paul. 6th edn. ed. 1986). Nationalist Movements (London: Macmillan. Embracing Defeat: Japan in the Wake of World War Two (New York: W.H. 10. University of Delhi.

Com (Hons. Graph Representations – Adjacency matrix and Incidence matrix. positive term series. Formulation and solution of two person zero sum game and strategies. Shortest Path. Matrix form of basic geometric transformations. Rotation. Fibbonacci numbers. Insertion sort and quick sort. Binary Search. Pseudo code – SPARKS. examples of countable and uncountable sets. R2. examples like prisoner‟s dilemma.CH 3. Unit IV: Graph theory Graph basics. R3.) Paper No . gcd and factorial. Special Graphs: Complete Graph.) Semester Course Duration: 3 hours B.B. 1/n2. bounded sets. terminology and modeling.III Mathematics Maximum Marks: 100 Lectures: 75 Unit I: Linear Algebra Algebra of sets. Magic squares. R3 as vector spaces over R and concept of Rn. absolute value. Standard basis for each of them. comparison test. followed by concepts of recursion and difference equations. Unit II: Sequences and Series Sequences to be introduced through the examples arising in Economics and Commerce beginning with finite sequences. University of Delhi. limit comparison test. Delhi-110007 59 . Minimum Cost Spanning Tree. Dilation. Principle of dominance. Multi.5 : Semester . Types of graphs: Simple. Directed. Illustration of proof of convergence of some simple sequences such as (-1)n/n. line and plane. Control Structures. Concept of Linear Independence and examples of different bases. Interpretation of eigenvalues and eigenvectors for such transformations and eigenspaces as invariant subspaces. geometric series. Cycles. Recursion and Iteration. statements. Analysis of algorithms. Real line. Unit V: Game theory Theory of Games: Introduction to basic concepts of game theory including strategic games. Reflection in a point. algorithm and data structure. Notion of Zero sum and non-zero sum games. Cauchy convergence criterion for series. Concepts.Com (Hons. Finite and infinite sets. R. Transversal – Breadth First search and Depth First Search. Unit III: Introduction to Algorithms Basic concept of Program. convergence of p-series. Delhi School of Economics. Subspaces of R2. (1+1/n)n. xn with |x | < 1. Department of Commerce. and Pseudo graph. Translation. Convergence of a sequence and algebra of convergent sequences. and applications of the following: A necessary condition for convergence of an infinite series.

P. Vol. 345-352. 2002. R. Ltd. 7 (Internal Sorting): PP. 1994. G. John Wiley and Sons (Asia) Pte. Department of Commerce.B. 282-288.J. Ch. Simon and L. Delhi-110007 60 . Blume: Mathematics for Economicsts. W W Norton and Company. Bartle and D. 2. Tata McGraw Hill.) Semester Course Suggested Readings: 1. 292-309. 1. R. 2000. 2001. Introduction to Operational Research. University of Delhi.Com (Hons. S. Galgotia. I. 6 (Graphs): PP. Sherbert: Introduction to Real Analysis. New Delhi. Fundamentals of Data Structures. Ch. John Wiley and Sons (Asia). M. 5. Delhi School of Economics. Apostol: Calculus.S. Hilier and G. Ellis Horowitz and Sartaj Sahni. 3. Liebermann. T. 1994. Ch. C. 4.

Customs Procedures. University of Delhi.IV INDIRECT TAX Maximum Marks: 100 Lectures: 75 Objective: To provide basic knowledge and equip students with application of principles and provisions of Service Tax. Delhi-110007 61 . Import and Export Procedures.Com (Hons. Dr.) Paper No – CH 4. Indirect Tax Law and practice. Delhi. Valuation. high seas. Singhania. 2. Taxmann Publications Pvt. Export. Latest edition. Latest edition. Types of custom duties – Basic.S.Com. Vinod K. Expected learning outcome: Students will gain a working knowledge regarding computation of tax liability pertaining to these laws. Gupta. Countervailing & Anti. Excisable goods. Exemptions Suggested Readings: 1. Calculation of VAT Liability including input Tax Credits. Delhi. Central Excise. Element of Service Tax. Systematic Approach to Indirect Taxes. Sanjeev Kumar. Ltd. Valuation of taxable services. Latest edition. Safeguard Duty. Dr.Dumping Duty. VAT Procedures Unit 3: Central Excise (20 Lectures) Central Excise Law in brief – Goods. Service Tax -How to meet your obligation Taxmann Publications Pvt. Manufacture and Manufacturer. Taxmann Publications Pvt. S. SSI. Job Work Unit 4: Customs laws (17 Lectures) Basic concepts of customs law. Latest edition. Payment of service tax and filing of returns. Delhi School of Economics. VAT.. Datey.) Semester Course Duration: 3 hours B. CENVAT. Charge of service tax and taxable services. V. Delhi.1: Semester . Small Dealers and Composition Scheme. (Hons.B. Penalties Unit 2: VAT (18 Lectures) VAT – concepts and general principles. Ltd. S. Valuation. and Customs Laws. Department of Commerce. COURSE CONTENTS: Unit 1: Service tax (20 Lectures) Service tax – concepts and general principles. Baggage. 3. Territorial waters.. Basic procedures. Ltd. 4..

Issue of rights and bonus shares. ACCOUNTS OF HOLDING COMPANIES/PARENT COMPANIES Preparation of consolidated balance sheet with one subsidiary company.concept & process of book building. Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction. ACCOUNTING FOR SHARE CAPITAL & DEBENTURES 18 Lectures Issue. 4.) Paper No – CH 4. FINAL ACCOUNTS 7 Lectures Preparation of profit and loss account and balance sheet of corporate entities. prudential norms. University of Delhi. Issue and Redemption of Debentures. Buy back of shares. (Hons. 14 Lectures BANKING COMPANIES 8 Lectures Difference between balance sheet of banking and non banking company. 6 Lectures AMALGAMATION OF COMPANIES 14 Lectures Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter company holdings). VALUATION OF GOODWILL AND VALUATION OF SHARES Concepts and calculation . Non-performing assets (NPA).simple problem only.Com. Disposal of company profits. Delhi-110007 62 . Preparation of cash flow statement as per Accounting Standard (AS): 3 (Revised) (ICAI): Indirect method only. Delhi School of Economics.2: Semester . 6. 7. 5. COURSE CONTENTS 1. excluding calculation of managerial remuneration. 3. forfeiture and reissue of forfeited shares.Com (Hons. Asset structure of a commercial bank. CASH FLOW STATEMENT 8 Lectures Concepts of funds. Learning objectives: To help the students to acquire the conceptual knowledge of the fundamentals of the corporate accounting and to learn the techniques of preparing the financial statements. Relevant provisions of Accounting Standard: 21 (ICAI).) Semester Course B.B.IV CORPORATE ACCOUNTING Duration: 3 hours Maximum Marks: 100 Lectures: 75 Level of Knowledge: Working knowledge of financial accounting. Redemption of preference shares. 2. Department of Commerce.

S. Gupta.L.C. Sehgal.Com (Hons. Note: Latest edition of text book may be used. Delhi School of Economics. K. New Delhi. Jain. 5. Compendium of Statements and Standards of Accounting. “ Corporate Accounting”. Kalyani Publishers. New Delhi. New Delhi. Agra. Grewal..) Semester Course Suggested Readings: 1. Corporate Accounting. Department of Commerce. Maheshwari. 8. University of Delhi. and K. Fudamentals of Corporate Accounting. Delhi-110007 63 . Corporate Accounting. Taxman Publication. J. Advanced Accounts. New Delhi. 3.-II. M. Ltd. 7. New Delhi. New Delhi. Narang. 2. Mayur Paper Backs. S.. Chand & Co. and S. Vikas Publishing House. The Institute of Chartered Accountants of India. ANE Books Pvt. Corporate Accounting.P. and S. S. 4. Ashok and Deepak Sehgal. Gupta. 6. Corporate Accounting.R. Naseem Ahmed. Monga. New Delhi. Shukla. T.C. Nirmal.B. Vol. Sahitya Bhawan.N. Maheshwari. S.

(Hons. Treatment of Material Losses. like interest on capital. labour turnover and fringe benefits. over time. Weighted Average. Simple Average.) Semester Course B. COURSE CONTENTS: Unit I: 1. Bad Activity – based cost allocation. concept and treatment of idle time. Role of a cost accountant in an organization. joint and by-products) Service costing (only transport). Installation of a costing system.IV COST ACCOUNTING Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To acquaint the students with basic concepts used in cost accounting and various methods involved in cost ascertainment systems. Replacement.concept and techniques. Methods of Costing: Unit costing. Contract Costing. Delhi School of Economics.) Paper No – CH 4. Accounting Systems: Integral and non-integral systems. Overhead: Classification.3: Semester . valuation of work in progress. Capacity costs. University of Delhi. LIFO.and over-absorption. debts. Job costing.Com (Hons. Introduction: Meaning. storage and issue of materials. (10 Lectures) Unit II: 2. research and development expenses. Process costing (process losses. Methods of pricing of materials issues – FIFO. Unit III: 3. Difference between cost accounting and financial accounting. objectives and advantages of cost accounting. Standard. apportionment and absorption of overhead. Cost concepts and classifications.Com. Delhi-110007 . (10 Lectures) Unit V: 5. (8 Lectures) Materials: Material/inventory control. Under. (8 Lectures) Unit IV: 4. Reconciliation of cost and financial accounts. time keeping and time booking.B. Elements of cost. packing expenses. (30 Lectures) Unit VI: 6. allocation. (9 Lectures) 64 Department of Commerce. Labour: Accounting and Control of labour cost. Treatments of certain items in costing. Accounting and control of purchases.

New Delhi.P. New Delhi. Charles T. and Research) every three years. Note: Specific topics and weightage thereof where software is to be used for practical work in this paper will be prescribed in the guidelines by the Committee of Courses and Studies in Commerce (Hons. and Luv Mittal.) Semester Course Suggested Reading: 1.P. Arora.L.C. Mittal. 5. New Delhi. Department of Commerce.N.G. London. Cost Accounting: Theory and Problems. T. Maheshwari. D. Cost Accounting. Cecily A. Jawahar..C. Cost Accounting: Principles and Practice. S. Cost Accounting. Milton E. South Western Publishing Co.K. Narang.. Lal. Shukla. Thomson Learning. and K. New Delhi. Tata McGraw Hill Publishing Co. Cost Accounting: A Managerial Emphasis. Prentice Hall of India. and Lawrence H.M. Lall and I.. 4. S.N. Shri Mahabir Book Depot. Costing. Cost Accounting: Planning and Control. T. 6.. Galgotia Publishing Co. University of Delhi.. M.B. P. Raibarn and Michael R. 4.. S. Note: Latest edition of text book may be used. 2. Kalyani Publishers.. New Delhi. Mittal. M. Ltd. Delhi-110007 65 . 3. Gupta.. Barfield. Jain. 2. Cost Accounting: Text and Problems. New Delhi. Kinney. Dattar. Cost Accounting – Principles and Practice. B. Nigam.N.S. ELST. Cost Accounting: Traditions and Innovations. and S. 7. Prentice Hall of India Ltd. Hammer.Com (Hons. Jain . George Foster and Srikant M. Chand & Co. Jalandhar. Delhi School of Economics. Cost Accounting: Principles and Methods. Usry. Jesset T. Lucey. Grewal and M. Vikas Publishing House. References: 1. Horngreen. 3. New Delhi.

designing training programmes.transfers and promotions. 10 Lectures Unit -VI Maintenance: employee health and safety. career development.Quantitative and Qualitative dimensions.) Paper No – CH 4. HR Policies. empowerment. 5 Lectures Department of Commerce. Delhi School of Economics. University of Delhi. identifying training and development needs. 15 Lectures Unit -V Compensation: concept. 10 Lectures Unit -IV Performance appraisal system. 10 Lectures Unit -II Acquisition of Human Resource: Human Resource Planning. role specific and competency based training.B. An overview of Government Policy since 1991 affecting Human Resources. job evaluation. techniques of performance appraisal. concept and importance. test and interview.) Semester Course B. grievance handling and redressal. recruitment – Concept and sources. HRD: concept and evolution. selection – Concept and process. 15 Lectures Unit -III Training and development. performance linked compensation. Delhi-110007 66 . placement induction. (Hons. Status and competencies of HR Manager.4: Semester . job changes . job analysis – job description and job specification. training process outsourcing. methods of wage payments and incentive plans. policies and administration. evaluating training effectiveness. VRS.IV HUMAN RESOURCE MANAGEMENT Duration: 3 hours Maximum Marks: 100 Lectures: 75 Unit-I: Human Resource Management: Relevance and spectrum. employee welfare. Downsizing. workforce diversity. nature and objectives. management development systems. social security. Human Resource Information System. Organisation of HR Department. potential appraisal and employee counseling. fringe benefits. 10 Lectures Unit -VII Emerging Horizons in Human Resource Management.Com.Com (Hons. Role.

Prentice Hall. Human Resource Management. Human Resource Management.. Prentice Hall of India. 4. 6. Ivanecevich. Robbins. Thomson Learning. Wreather and Davis. T. 9. “Personnel/Human Resource Management”. Dessler. 8. 2.. Robert L. M. Mathis and John H. Human Resource Management. Sunrise Publication.P. Delhi. New Delhi. Human Resource Management. New Delhi. Delhi.R Duggal. Decenzo.S. McGraw Hill. New Delhi. Singh.A.P. Personnel Management & Industrial Relations. The Personnel Management Process. Dwivedi. French. Human Resource Management.B.S. Department of Commerce. Prentice Hall of India. John M. Singh. B. Oxford & I. Chhadha. Storey.H. New Jersey. A. New Delhi. 12.Com (Hons. Note: Latest edition of text book may be used.) Semester Course Suggested Readings: 1. Delhi-110007 67 . 5. Dhanpat Rai & Co. Tata McGraw-Hill.. 11.N. Delhi School of Economics. 10. 7. D. Jackson. 3. W. Thomson Learning.. Personnel Management. Boston.B. Human Resource Management. Haughten Miffin. Saiyalaim. and B.K. Human Resources Management. Human Resource Management. University of Delhi. and S. R. Dhanpat Rai & Co. New Delhi.

Human Development. price policy. b) Economic reform and liberalization. the role of technology and institutions. c) Changes in policy perspectives on the role of institutional framework after 1991. India and the WTO. Unemployment and Poverty. The small scale sector. e) Demographic Constraints: Interaction between population change and economic development. pre green revolution and the two phases of green revolution. Public sector – its role. Trade Policy Debate. Development and Structural Change in different phases of growth and policy regimes across sectors and regions. (Hons. performance and reforms. Policies for restructuring agrarian relations and for regulating concentration of economic power.e. Performance and Reforms. d) Growth and Distribution. University of Delhi. Role of Foreign capital. Export policies and performance. Factors influencing productivity and growth. Section 4: Growth. the public distribution system and food security.5: Semester .B.) Semester Course B. c) The Financial Sector: Structure.Com (Hons.IV INDIAN ECONOMY – PERFORMANCE AND POLICIES Duration: 3 hours Maximum Marks: 100 Lectures: 75 Section 1: Basic Issues in Economic Development: Concept and Measures of Development and Underdevelopment. Foreign Trade and balance of Payments: Structural Changes and Performance of India‟s Foreign Trade and Balance of Payments. Development and Structural Change: a) The experience of Growth.Com. Section 5: Sectoral Trends and Issues: a) Agriculture: Agrarian growth and performance in different phases of policy regimes i.) Paper No – CH 4. Human Development. the agrarian scene and industrial structure. Section 2: Basic Features of the Indian Economy at Independence: Composition of national income and occupational structure. Section 3: Policy Regimes: a) The evolution of planning and import substituting industrialization. Macro Economic Stabilisation and Structural Adjustment. Department of Commerce. b) The Institutional Framework: Patterns of assets ownership in agriculture and industry. Delhi School of Economics. Environmental concerns. b) Industry and Services: Phases of Industrialisation – the rate and pattern of industrial growth across alternative policy regimes. Delhi-110007 68 .

Pravin. Dreze. 25. and C. S. Debates on Industrialisation. Deepashree. Krueger. 9. Department of Commerce. Ahluwalia. Sections II & III. Sawant. 12. Nayyar. Vaidyanathan. Economic Development. OUP. Charles India Independent.). pp. No. S. India: Planning for industrialization. Indian Journal of Social Sciences. OUP. P. Vol. and Desai. 30 A2-A13. V. (ed. (Introduction). Achuthan. 17. Performance and Polices”. Prabhat. 6. Economic Development and Social Opportunity. 13. 6. Vol. Delhi School of Economics. Distribution and Growth in Indian Agriculture. Demographic Aspects of Development: The Indian Experience. 2.B. Dandekar. Byres (ed. New Delhi. OUP.). J. OUP. Jean and Amartya Sen. ANE Books Pvt. 5. 8. 2831-39. Ltd. University of Delhi. the Indian Economy: Major Debates since Independence. Delhi-110007 69 . 14. Industrial Growth and Stagnation: The Debate in India. Agricultural Price Policy: A Survey with Reference to Indian Foodgrain Economy. and Stephen C. The University of Chicago Press. T. Smith. Land Systems and its Reforms In India. 4. pp. Economic and Political Weekly. J. OUP. Byres (ed. The Indian Economy: Problems and Prospects. (ed.). 15.). 3. Montek S. No. Some Indian Debates on Planning. India‟s Agricultural Development Policy. Michael P. D. Ray. Bettleheim. Ch. 2.) Semester Course Readings: 1. V. The Indian Economy: Major Debates since Independence.J. 1 & 2. Byres (ed. (ed. 16. Visaria. New Delhi 11. Mohan and Servaas Storm. Indian Journal of Agricultural Economics. T. Nos. 10. N. Todaro. Deepak. Patnaik. J. in T. Chaudhuri. Eight Lectures on India‟s Economic Reforms. J. Nagaraj. Vol. Eighth edition. OUP. Forty Years After Independence in Bimal Jalan.Com (Hons. Economic and Political Weekly. M. Bhagwati. Krishnaji. 26. R. Vol. “Indian Economics. Sudip. Sameeksha Trust and OUP. K. 18. Srinivasan. Ch 2. Agricultural Growth Across Crops and Regions: Emerging Trends and Patterns. O. Economic Policy Reforms and the Indian Economy. A. 3. Rao. State-level Performance under Economic Reforms in India in A. The Indian Economy: Major Debates since Independence. 51.). Viking. 2 and 3. in T. Chapters 1.). Indian Economy since 1980: Vitrious Growth or Polarisation? Economic and Political Weekly. Economic and Political Weekly. N. 7.

Nayyar. Vol. 21. The Indian Economy. Ghosh. New Delhi. Palgrave. Chakravarty. 22. Penguin Books. S. Sushil. Economic Liberalisation in India: Analytics. 29. “Indian Economy since Independence”. 34. 24. Bhaduri. Wahiduddin Mahmud (ed). Deaton.Com (Hons. Nayyar. No. Economic and Political Weekly. 20. Bimal Jalan. The Indian Economy: Major Debates since Independnece. The Indian Economy: Looking Ahead. Bhalla. Nirmal K. An Intelligent Person‟s Guide to Economic Liberalistion. Delhi-110007 70 . A and Jean Dreze. Sukhamoy. 31. pp. Economic and Political Weekly. Jayati. Macroeconomic Reforms in India: Short Term Effects and Long Run Implications. 32. Isher. 23. (ed). and N. Issues in Financial Sector Reform. Note: Latest edition of text book may be used. Planning Commission. Economic and Political Weekly. Chandra. Uma Kapila (ed). 11. Task Force on Employment Opportunities. Financial Reforms and Industrial Sector in India. Vaidyanathan. Vol. 26. Amit and Deepak Nayyar. Relevant articles. Deepak. J. A. London. Development Planning – The Indian Experience. 27. Byres (ed). Khanna. Liberalisation Debates. Adjustment and Beyond: The Reform Experience in South Asia. 30. Economic and Political Weekly. T. G. C. Growth of Foreign Capital and its Importance in Indian Manufacturing. Experience and Lessons. Deepak. 45. Adjustment and Beyond: the Reform Experience in South Asia. No. Jadhav.) Semester Course 19. London. Delhi School of Economics. Ahluwalia. University of Delhi. Oxford University Press. Palgrave. New Delhi. Delhi. OUP. Oxford University Press. Department of Commerce. Ch 1 and 2 26. 25. Rangarajan. Policy for Food Security in India. Orient Longman.B. Poverty and Development Policy. Poverty and Inequality in India. Wahiduddin Mahmud (ed). 28. RC Dutt Memorial Lecture Series.

Variance analysis – material. operate or shut down. Responsibility Accounting: Concept. product mix.) Semester Course B. control and decision making. Angle of incidence. Standard costing and variance analysis: Meaning of standard cost and standard costing: advantages. Unit I: 1. Programme and performance budgets. Delhi-110007 71 .V MANAGEMENT ACCOUNTING Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To provide the students knowledge about use of costing data for planning. (12 Lectures) Unit III: 3. cost reduction.1: Semester . exploring new market. Margin of safety. (10 Lectures) Unit V: 5. key factor. Difference between cost accounting and management accounting. (15 Lectures) Unit IV: 4. labour.COM (HONS. Fixed and flexible budgets. make or buy. merits. Disposition of variances.B. Budgeting and budgetary control: Concept of budget and budgetary control objectives. and limitations. Zero base budget. (20 Lectures) Unit VI: 6. cost control. Control ratios. Determination of cost indifference point. variable costing and differential analysis as aids in making decisions – fixation of selling price. University of Delhi. Functional budgets. Significance.) Paper No – CH 5. (5 Lectures) Cost-Volume-Profit Analysis: Break-even analysis-algebraic and graphic methods. Contribution / sales ratio.Com (Hons. Decision making: Costs for decision making. limitations and applications. cost management. Delhi School of Economics. (8 Lectures) Unit II: 2. Divisional Performance Measurement – Financial Measures. (5 Lectures) Department of Commerce. Absorption versus variable costing: Distinctive features and income determination. overhead and sales variances. Budget administration. Nature and Scope. Different Responsibility Centers. sellor process further.

A Managerial Emphasis. Delhi-110007 72 . 6. Cost Accounting. S. Mittal. Cost Accounting – Principles and Practice. Theory and Problems. and K. Tata McGraw Hill Publishing Co. Shri Mahabir Book Depot. Shukla.N. Jawahar. New Delhi. “Management Accounting”. New Delhi. S. 4. Jawahar. Nigam. Narang. Principles and Methods. 5.. M. 8. Cost Accounting. Jain. Vikas Publishing House. Horngreen. New Delhi. Mittal. Khan. ANE Books Pvt.. Text and Problems. Chand & Co. and P. and Lawrence H. Cost Accounting. Planning and Control. and Gupta Lovleen. Garrison H. Jain. 4. Pinnacle Publishing House.V. 3. Thomson Learning. Cost Accounting. Publishing Co. S. M. Grewal and M. Ray and Eric W. Jain. Management Accounting – theory and Practice.B. 6. New Delhi. New Delhi. Lall. Hammer.Y. Tata McGraw Hill.. Cost Accounting. Cost Accounting. Gary L. B. Cost Accounting. New Delhi. Noreen. Kalyani Publishers.S. Ltd. Maheshwari. Charles T.M. Introduction to Management Accounting. Advanced Management Accounting Text and Cases. George Foster and Srikant M. Singh. Managerial Accounting. 3.N.P. 9.. 5. Ltd. D.Com (Hons. 7.K. Dattar. 2. Usry.. Milton E. Cost Accounting. Lal. Charles T. Management and Cost Accounting. Management Accounting. Note: Latest edition of text book may be used. Prentice Hall. Colin. S. Hall of India. Department of Commerce.P. Jhamb. Jalandhar.P.C. Delhi School of Economics. Lal. Horngreen. Sundem. Principles and Practice.L. Galgotia Publishing Co.. Arora. South Western Publishing Co..C.. Prentice Hall of India Ltd. University of Delhi.) Semester Course Suggested Reading: 1. References: 1. Prentice. 2. Gupta. 10. Sultan Chand & Sons. New Delhi. M. New Delhi.N. S. New Delhi. and I. New Delhi 7.K. McGraw Hill. Iyengar. and S. S.. Cost Accounting. K.. Drury. T. Chand & Co. and Luv Mittal. New Delhi. H.

Traditional Approach). receivables management. working capital estimation. inventory management and payables management. Payback Period Method.Com. Some problems of finance are covered in Paper CH 2.) Semester Course B. The Capital Budgeting Process. Cost of Capital and Financing Decision: Sources of long-term financing Estimation of components of cost of capital. Dividend policies in practice. Net Operating Income. Net Present Value (NPV) Net Terminal Value. Delhi School of Economics.) Paper No – CH 5. Capital structure – Theories of Capital Structure (Net Income. Accounting Rate Of Return. (8 Lectures) Unit-II: 2. Cash and stock dividends.V FINANCIAL MANAGEMENT Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To familiarize the students with the principles and practices of financial management. (20 Lectures) Unit-III: 3. COURSE CONTENTS Unit-I: 1. University of Delhi.B. Valuation of securities – Bonds and Equities. Capital budgeting under Risk – Certainty Equivalent Approach and Risk. Scope and objective.Com (Hons. Internal Rate of Return (IRR). (12 Lectures) Unit-V: 5. Weighted Average cost of capital (WACC) and Marginal cost of capital. Cash flow Estimation. Dividend Decision – Theories for Relevance and irrelevance of dividend decision for corporate valuation. MM Hypothesis. cash management. (15 Lectures) Spreadsheet is the recommended software for doing basic calculations in finance and hence can be used for giving students subject related assignments for their internal assessment purposes. Cost of Retained Earnings.2 (C) Department of Commerce. Risk and return (including Capital Asset Pricing Model). Determinants of capital structure.2: Semester . Operating and financial leverage. sources of short-term finance. Working Capital Decisions: Concepts of working capital. Time value of money. Profitability Index. (Hons. Methods for Calculating cost of equity capital. Delhi-110007 73 . (20 Lectures) Unit-IV: 4.Adjusted Discount Rate. Cost of Debt and Cost of Preference Capital. the risk-return trade off.

Surender and Kaur Rajeev.Theory and Practice. Financial Management text and problems. Sharma. Financial Management. 9. 9th ed. Financial Management. Delhi. University of Delhi. Anmol Publications. Chandra. Introduction to Financial Management. Boston Allyn and Bacon.C. 13.M.B. Joy.Com (Hons.text and Problems. Levy H. 8.P. J. 2. J. R. ed.) Semester Course Suggested Readings 1. G. Pandey. New Delhi Prentice Hall of India. 4. Department of Commerce. Fundamentals of Financial Management. Khan and Jain.W. Financial management and policy. Galgotia Publishing House. V. Financial Management & Policy. J. 5. 3. I. and Y. Financial Management. Horne. Van. 7. Prentice hall. Bhalla.K. Financial Management. P.K. Sarnat .Singh. Contemporary Issues in Finance and Taxation. Van. Book Bank International. 6. Note: Latest edition of text book may be used. Johnson. Principles of Financial Management. Delhi. and M. R. 10th ed. New Delhi Prentice Hall of India. 2nd Ed. Fundamentals of Financial Management. 10. Delhi School of Economics. Rustagi. Vikas Publications. Fundamentals of Financial Management. Homewood: Irwin. Delhi) 11. Engelwood Cliffs. Delhi-110007 74 . Singh. 12. Dhanpat Rai and Company.C. 2nd ed. P.L. Horne. (Tata Mc Graw Hill). O. Academic Foundation Delhi. Tata Mc Graw Hill New Delhi.M. Singh.

Audit Planning. (ii) Audit Committee (iii) Auditor‟s Report: Contents and Types. 2003 (CARO – 2003) (v) Liabilities of Statutory Auditors in case of non-compliance.) Semester Course B.) Paper No –CH 5. Audit of Limited Companies: (i) Company Auditor: Qualifications and disqualifications. Relevant Case Studies/Problems. Internal Control – Internal Check and Internal Audit (15 Lectures) Unit II: 3. Classification of Audit.3 (a): Semester . (15 Lectures) Unit IV: 5. University of Delhi. Auditor‟s certificates (iv) Emphasis on Companies (Auditor‟s Report) order. Relevant Auditing and Assurance Standards (AASs). (Hons. Special Areas of Audit: Special features of Cost audit. Removal. 7. Tax audit and Management audit. procedures and techniques in accordance with current legal requirements and professional standards. Remuneration. (15 Lectures) Unit III: 4. Recent Trends in Auditing: Basic considerations of audit in EDP Environment. 2. Basic Principles and Techniques. Delhi School of Economics. Introduction: Meaning.B.Com. Duties and Liabilities. Appointment. COURSE CONTENTS Unit I: 1.Com (Hons. Objects. Audit Procedure – Vouching and verification of Assets & Liabilities. 6.VI AUDITING Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To provide knowledge of auditing principles. Delhi-110007 75 . (15 Lectures) Department of Commerce. Rights. 8.

N. Gupta. Publication ICAI.. New Delhi. Thomson Learning. 7. 8. Kamal and Ashok Arora. Loebbecke James Auditing: An Integrated Approach. Jerry. Galgotia Publishing Company. S. Auditing and Assurance Standards. Taxmann. Sudharsanam and S. Practical Auditing. 4. Sharma. New Delhi. NJ. Michael Chris Knapp. 3.T. New Delhi. S. 3. A Ramaiya. Chand and Co. University of Delhi. Wadhwa & Co.. ICAI. Sahitya Bhawan Publication. Strawser R.. A Handbook of Practical Audiditng. Arens and K. Fundamentals of Auditing. Tandon.Com (Hons. A. Tata Mc-Graw Hill Publishing Co. Department of Commerce. Contemporary Auditing. Allied Publishers Private Ltd. 2.A. Auditing. 4. K. Singh.. 6. New Delhi. (CARO).V. Ltd.. Guide to Companies Act. Real Issues and Cases. Delhi School of Economics. B. Ghatalia. Sundharabahu. and Robert R Strawser. Alvin. Aruna. Ltd.. Auditing Theory and Practice. Note: Latest edition of text book may be used. Delhi-110007 76 .R. Jha.) Semester Course Suggested Readings: 1. Thomson Learning.B. A Student‟s Guide to Auditing. Principles and Problems. Institute of Chartered Accountants of India. S. and Gupta Lovleen. References: 1. Agra. New Delhi. S. 2. Prentice Hall. 5.

Visitors to website. nature. (5 Lectures) Unit-6: Applications in E-Commerce: E-commerce applications in manufacturing. (5 Lectures)  Unit-2: Planning Online Business: Nature and dynamics of the internet.V E-Commerce Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objectives: A student should become familiar with mechanism for conducting business transactions through electronic means Learning Outcome: After studying this paper. assessing requirement for an online business designing. developing and deploying the system. Understand the dynamics of fourth channel Appreciate the internet technology and its infrastructure.Com (Hons. contents: Text and Integrating E-business applications. (Hons. categories of E-Commerce. pure online vas brick and click business. (5 Lectures)   Department of Commerce. retail and service sector. IT Infrastructure. Delhi School of Economics.Com. payment Gateways. wholesale.) Semester Course B. Understand the methodology for online business dealings using E-Commerce infrastructure. Electronic Payment systems. Delhi-110007 77 . (10 Lectures) Unit-3 Technology for Online Business: Internet. (10 Lectures)   Unit-4: Mechanism of making payment through internet: Online payment mechanism.) Paper No – CH 5. a student should be able to     Explain various aspects of E-Commerce. PART – A  45 Lectures Unit-I: Introduction: Meaning.B. concepts. advantages and reasons for transacting online. (10 Lectures) Unit-5: Laws Relating to online transactions: Salient Features.3 (b): Semester . one to one enterprise. tools for promoting websites. University of Delhi. Middleware. Plastic Money: Debit Card. Credit Card.

TMH. TMH. Electronic Commerce: from vision to fulfillment.B. Amor. Note: Latest edition of text book may be used. E Business R (Evolution). giving description of its transaction handling. 3. Delhi School of Economics. 5. workforce. 4. infrastructure and resources required and system flow chart.Pearson Edude. Greenslein & Feinman. (7 Lectures) Unit-8 Designing an E-Commerce Model for a middle level organization: The conceptual design. ELIAS M. data Encryption public keys. work zone and workspace and staff less organization. AWAD PHI. University of Delhi. Joseph. Network security. Data encryption with secret keys. advantages and pitfalls of Virtual organization. P. working. 2. Technologies and Applications.T. E-Commerce: Strategy. Reading List: 1. Department of Commerce.) Semester Course PART – B  15 Lectures Unit-7 Virtual existence: Concepts.Com (Hons. (6 Lectures) Unit-9 Security in E-Commerce: Digital Signatures. Daniel . PHI. David Whiteley. E-Commerce A Managerial Perspective. Electronic Commerce. (2 Lectures) OR PART C (2 Practical per week)   Designing web page using a tool: Tool will be notified by the Department Scheme of Examination Part A 30 Marks regular + 10 marks IA Part B 10 Marks Students opting for Part C in lieu of Part B will be assessed through a practical examination of 10 marks for 1 hour through an Internal Examination. Delhi-110007 78 .

Financial system and economic development. COURSE CONTENTS Unit-I: 1. (20 Lectures) Unit-IV: 4. Regulatory framework relating to merchant banking in India. An overview of Indian financial system.B. Flow of funds matrix. An Introduction To Financial System. SEBI and investor protection. INSTITUTIONS AND FINANCIAL SERVICES Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To provide the student an overview of financial markets & institutions in India and to familiarize them with important fee and fund based financial services in India. Indian money market – an overview. underwriting. Indian debt market.) Paper No – CH 5.Com. University of Delhi.Com (Hons. organization and instruments. Life and non-life insurance organizations in India. Non-banking financial companies (NBFCs). Merchant banking – pre and post issue management. (8 Lectures) Department of Commerce. Financial Institutions: Commercial banking – introduction.4 (a): Semester . Delhi-110007 79 .V FINANCIAL MARKETS. (8 Lectures) Unit-II: 2. Mutual Funds – Introduction and their role in capital market development. Role of stock exchanges in India. its role in project finance and working capital finance. (17 Lectures) Unit-III: 3. its Components – financial markets and institutions. Capital Markets – functions. Financial Markets: Money market – functions. Role of central bank in money market. (Hons. Financial intermediation. Overview of financial services industry. Indian equity market – primary and secondary markets. organization and instruments. Development Financial institutions (DFIs) – overview and role in Indian economy.) Semester Course B. Delhi School of Economics.

Tata McGraw-Hill Publishing Company Ltd. Delhi-110007 80 . Financial Markets and Institutions. Khan and Jain. Factoring services. New Delhi: Bharat Publishing House.A. Avadhani. Financial Management: Theory and Practice. Note: Latest edition of text book may be used Department of Commerce. Delhi School of Economics. Pricing of Securities. IDBI Annual Reports. G.. Madras: Institute of Financial Management and Research. Academic Foundation. Indian Financial System – Theory and Practice. 8. 5. Bhole.Com (Hons. Financial Services. V.L.) Semester Course Unit-V: 5. Financial counseling. 4. J. 2nd ed. Bombay: Jaico Publishing Company. Leasing and hire – purchase.B. (22 Lectures) Suggested Readings: 1. Tata McGraw-Hill Publishing Company.N.Y. 2. New Delhi. Delhi.K. 10. Consumer and housing finance.P. eds. 6.L. University of Delhi. Khan. Prasanna. Venture Capital Financing in India. Development Banking in India. S. and Y.M. 7. Sinha. New Delhi: Vikas Publishing House. 9. Tata McGraw Hill. bank guarantees and letter of credit. Contemporary Issues in Finance and Taxation. L. Dhanekar. Sharma. 3. Chandra. M. Singh. Credit rating. Singh. New Delhi. Dhanpat Rai and Company. Venture capital finance.

S. Unit –I Compensation Management: Concept. and Workmen‟s Compensation Act..) Paper No – CH 5. Employee Stock Ownership.. 10 Lectures Unit –IV Components of Compensation: Basic Pay. pension.. Fringe. Incentives Plans. Job evaluation . 10 Lectures Unit-VI Payroll Accounting through computers. Armstrong. Profit Sharing Schemes. 10 Lectures Unit –III Compensation Strategy and Policy: Developing Strategic Compensation alternatives. 20 Lectures Suggested Readings: 1. M. 15 Lectures Unit –V International Compensation Management: Components of International Compensation package.) Semester Course B.4 (b): Semester .Job grading and Job design. Galgotia Publishing Co. Department of Commerce. Delhi School of Economics. University of Delhi. D.V COMPENSATION MANAGEMENT Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: The objective of this paper is to enable the students to design and administer a compensation system that rewards employees fairly while stimulating them to provide goods and services that satisfy customer demands and permitting the organisation to operate profitably. Managing Human Resources. Delhi-110007 . Theories of Compensation. Dwivedi. compensation policies in India. Bonus Act. (Hons. 5 Lectures Unit – VII Compensation Laws : Payment of Wages Act.B.Com.A. Minimum Wages Act. R. Executive Compensation.. Challenges of compensation design. broad bending.Com (Hons. Personnel Management in the Indian Enterprises. benefits & retirement benefits provident fund. gratuity. A handbook of Remuneration Strategy. & Hellen Murlis. 81 2. Payment of Gratuity Act. Reward Management. approaches to international compensation. principles and practices. 5 Lectures Unit –II Foundations of Compensation: Performance evaluation. Employees State Insurance Act. Consequences of pay dissatisfaction.

Dunn. Irwin. Srivastava. McGraw Hill. Compensation Decision Making. 5. Department of Commerce. Venkataratnam. Newman.G. Milkovich and J. Rachal. Compensation. M. Note: Where computer lab is not available Payroll Accounting can be taught theoretically. Personnel Management and Human Resources. Hills. Wage and Salary Administration: Total Compensation System. T. Dryden Press. and F.Com (Hons. Thomas. Scarpllo and F..D. Bergman. 6. University of Delhi.) Semester Course 3. New York. 4. Tata McGraw Hill. K.S. J. V. C. George. Note: Latest edition of text book may be used. Delhi-110007 82 . & B.S.M. J. Delhi School of Economics.B.

3 Residential status of companies and tax incidence 2 2.5 Tax planning with reference to sale of scientific 2 research assets 3.3 Tax planning with reference to specific management 7 decisions . A study of this paper will be helpful in taking different financial/managerial decisions after taking into consideration the impact of direct tax laws. Delhi-110007 Unit S.Reassessment of recognized and unrecognized 83 Department of Commerce. No.6 Tax planning with reference to receipt of insurance 3 compensation 3.4 (c): Semester . own or lease.8 Tax planning with reference to : 4 . Delhi School of Economics.4 Tax planning with reference to employees‟ 5 remuneration 3. Unit II 2.7 Tax planning with reference to distribution of assets at 2 the time of liquidation 3. dividend including deemed dividend and bonus shares 3.2 Tax planning with reference to financial management 4 decision . tax evasion.5 Tax on distributed profits 1 Unit III 3. Contents .) Semester Course B. University of Delhi.4 Tax liability and minimum alternate tax 2 2.) Paper No – CH 5.2 Types of companies 2 2. repair or replace 3.1 Corporate tax in India 1 2. tax management. form of organisation.Make or buy.Deferred tax liabilities .Deferred tax assets . tax 2 avoidance.1 Tax planning. 3. (Hons. Expected learning outcome: Students will get working knowledge regarding legitimate way of tax planning under different provisions of the Income-tax Act.Capital structure. nature of business. Number of lectures Unit I 1.1 Tax planning with reference to setting up of a new 8 business: Locational aspect.B.V CORPORATE TAX PLANNING Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To provide in-depth knowledge of direct tax laws and their impact on decisionmaking.Com.Com (Hons. 1961.

Amalgamation .) Semester Course deferred tax assets and deferred tax liabilities (in view of provisions of IAS-12 & AS – 22) Unit IV 4. 3. Ltd. S. Taxman Allied Services Pvt. University of Delhi.1 5.. New Delhi. Jodhpur Note: Latest edition of text book may be used. Ltd.P. Income Tax Reports. New Delhi. Ltd. IAS – 12 and AS – 22. Agra.P. Bharat Law House. Company Law Institute of India Pvt. Delhi. Taxmann Publications Pvt. Current Tax Reporter. Corporate Tax Planning and Management. Ltd. Sahitya Bhawan. 5.Slump sale .B. Delhi School of Economics. Taxman Publications Pvt. 2.3 5. Taxmann Publications Pvt.2 4.Demerger .4 5. Law of Transfer Pricing. Acharya. Journals 1. Direct Taxes Planning and Management. Shuklendra and M. Delhi-110007 84 .5 Special provisions relating to non-residents Double taxation relief Provisions regulating transfer pricing Advance rulings Tax planning with reference to business restructuring ..Conversion of sole proprietary concern/partnership firm into company . Modern Law Publication. Gurha.Transfer of assets between holding and subsidiary companies 4 2 4 2 4 4 4 4 2 Unit V Suggested Readings: 1.1 4. Allahabad. IFRSs. Current Tax Reporter. Kapil Singhania and Monica Singhania. Ahuja. Chennai.4 5. D.. Ltd.G. 6.P. Taxman.. Singhania. Tax Planning under Direct Taxes. and Ravi Gupta. 7. New Delhi. 4. Vinod K..Com (Hons.3 4. Goyal.2 5. Girish. 2. Mittal. Direct Tax planning. Department of Commerce. Ghosh. T. New Delhi.

Measuring Advertising Effectiveness: Evaluating communication and sales effects. Ethical and legal aspects of advertising. Message Development.4 (d): Semester . Product and market knowledge. Advertising objectives and audience selection. 7.buying motives and selling appeals. Setting of advertising budget. University of Delhi. Introduction: Nature and importance of personal selling. Process of Effective Selling: Prospecting. tools and techniques of advertising and promotion used in marketing for communicating with customers.V ADVERTISING AND PERSONAL SELLING Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: The objective of this course is to familiarize students with the basic concepts. of Lecture Section A: Advertising Unit . Personal selling and salesmanship. Characteristics of a successful salesman. Handling Objections: Types of objections. Presentation and demonstration. Advertising appeals. 5. Unit –IV 8.Com. (Hons. No.) Semester Course B.their merits and demerits.I 1. Customer knowledge . Advertising Agency: Role. Delhi-110007 85 6 7 8 8 8 8 8 6 . Advertising copy and elements. 4. Types of personal selling situations and selling jobs. Pre and Post testing techniques. Department of Commerce.Com (Hons. Section B: Personal Selling Unit –III 6. Factors influencing media choice. Introduction: Meaning. types and selection of advertising agency. pre-approach and approach. Media Decisions: Major media types . Types of advertising. nature and importance of advertising. Handling objections.) Paper No – CH 5. Customer follow-up. Unit –II 3. 2. Delhi School of Economics.B. Closing the sale.

and Practice. 4. McGraw Hill. Shimp. 7. Dunn. Edward W. 2nd ed. 5th ed. Inc. Wells. Advertising. Johnson. Cundiff and Norman P. Prentice Hall of India. Prentice Hall of India. McGraw Hill Co. Advertising : Planning and Decision Marketing. Advertising Management. Advertising and Promotion: An IMC Approach. 9. Ltd. New Delhi. Kavita. Selling: Principles. Sharma. Stanton and Rosann Spiro. Buskirk and D Buskirk Bruce. Wats and Arnold M. 5. and Moriatty. 5th ed. Unit –V Sales forecasting. Barban. New Delhi. and Berhard E Schening. Advertising: Principles and Practice. 8. 2. 8 Suggested Readings: 1. Practices and Cases. Taxmann Publication Pvt. Sales territories. S. Advertising: Its Role in Marketing. First editioin. Dasgupta. 11. Belch and Belch. Management of Sales Force. Department of Commerce. Prentice Hall of India. Delhi-110007 86 . Kurtz. 14th ed. 10. Irwin McGraw Hill. David L. Cengage Learning. 5th ed. Concepts. Burnett. Richard. 3. Richard. Sales quota. Note: Latest edition of text book may be used. Sales force performance appraisal. McGraw Hill. Myers and Aakers.B. 6. Eugene M.Com (Hons. Terence A.) Semester Course 9. Sales Management. Sales 8 10. Batra. Sales Management in the Indian Perspective. South Western. Direction and supervision. H. 10th ed. New Delhi. Management of Sales Force: Recruitment and selection. New Delhi. Govoni. Training and development. Still. R. Sales force motivation and compensation. Prentice Hall of India. University of Delhi. Sales Management. William. J. Sales Planning and Control – An Overview: budget. Delhi School of Economics.

 The Three Level Architecture of DBMS: External. Delhi School of Economics. attributes and associations.  DBMS Components: Data Definition Language. Query Language. Learning objective: After studying this paper a student should be able to:  Comprehend use of database technology in business applications. users and its liveware and advantages.4 (e): Semester V BUSINESS DATA PROCESSING – I (Business Information System) Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To provide basic and working knowledge of databases and DBMS.  Develop simple database business application projects. record. file. Data Manipulation Language. Data Dictionary. University of Delhi. Delhi-110007 87 . logical and physical data. Unit 1. characteristics. (5) Unit 2.  Database Design Optimisation: Purpose and process. User Interface. Conceptual and Internal Level. File Manager.) Semester Course B. Database System: Concept.B. Application Generators.) Paper No – CH 5.Com. field. database management system. entities. (Hons. Unit 3. relationship among entities. Database: Conceptual Framework (25)  Basic Concepts: Data. database. Advantages and Disadvantages of DBMS. Report Generators. Database Administrator.Com (Hons. DBMS Software:  Environment  Tables  Forms  Queries  Reports  Modules  Macros (10) Department of Commerce. respectively so that student is able to understand the dynamics of data processing and its application in the business world. Database Manager.

3. The specific package to be used for program development will be notified by the department every 4 years. analysis and development (35) Note: Contents for practicals relating to business applications and the DBMS package to be used will be specified as part of the guidelines. and database management system and related books will be announced by the department every three year. Package for first 3 years are VB and Access database version to be decided before commencement of teaching. 2.Com (Hons. Practical of 40 marks for a duration of 3 hours. it will be assumed that the syllabus is modified to that extent. Specific package to be used for word-processing. There shall be 5 practical per week Department of Commerce. If the specific parameters mentioned above are not available in the notified package. University of Delhi. Scheme of Examination: Theory papers of 45 marks and Internal Assessment of 15 marks. Delhi-110007 88 . 4.) Semester Course Unit 4 Business application: Design. Delhi School of Economics. spread sheet. Note: 1.B.

Com (Hons. marketing and human resource decisions. Theories of International Trade – an overview. cultural and political-legal environments. 89 Department of Commerce. University of Delhi. Key issues involved in making international production. of Lecture Hrs.VI INTERNATIONAL BUSINESS Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: The objective of the course is to expose students to the concept.recent trends in world trade in goods and services. finance.tariff and non-tariff measures. International business negotiations. No. Delhi-110007 6 8 7 8 7 9 9 . Unit –III 5.types and flows. International business contrasted with domestic business . Delhi School of Economics. Integration efforts among countries in Europe. An overview of other organizations – UNCTAD.) Paper No –CH 6.B. Organisational structure for international business operations. Unit –IV 7. The course also discusses theoretical foundations of international business to the extent these are relevant to understand the mechanics of global business operations and development. North America and Asia.complexities of international business. Unit – I 1. Foreign investment in Indian perspective. organizational structure and functioning. Modes of entry into international business. Unit –II 3. Introduction to International Business: Globalisation and its growing importance in world economy.) Semester Course B. Trends in India‟s foreign trade. Foreign exchange markets and risk management. International Organizations and Arrangements: WTO – Its objectives. 2. World Bank and IMF.economic. Regional Economic Co-operation: Forms of regional groupings. Foreign investments . Commodity and other trading agreements. Commercial Policy Instruments . Impact of globalization. Balance of payment account and its components.1: Semester . principles. Global trading environment . importance and dynamics of international business and India‟s involvement with global business operations.Com (Hons. International Business Environment: National and foreign environments and their components . 6. International Financial Environment: International financial system and institutions. 4.

4. Measures for promoting foreign investments into and from India. Role of IT in international business. Pustay. International business and ecological considerations. 11. Cherunilam. Lee H. Justin. Ltd. mergers and acquisitions. Delhi School of Economics. Financing of foreign trade and payment terms. 6. Prentice Hall of India Ltd. London: Roultedge. International Business. 3. and Colin Turner. Bennett. Developments and Issues in International Business: Outsourcing and its potentials for India. International Business. New Delhi: Tata McGraw-Hill.. Special economic zones (SEZs) and 100% export oriented units (EOUs).B. Delhi: Pearson. and Michael W. International Business. Griffin. D. Sullivan. 2. 7. Roger. Johnson. Czinkota. International Business. various issues. University of Delhi. various issues. Francis. et al. 7 8 6 Suggested Readings: 1. Annual Report. 9.) Semester Course 8. Department of Commerce. Prentice Hall of India Ltd. Charles.A Managerial Perspective. Paul.Themes & Issues in the Modern Global Economy. Fortforth: The Dryden Press. 10.Com (Hons. RBI. Foreign Trade promotion measures and organizations in India. Delhi-110007 90 . Ricky W. Radenbaugh and David P. WTO. International Business: Text and Cases. International Business . Indian joint ventures and acquisitions abroad.L. Note: Latest edition of text book may be used. Kumar. Unit –V 9. Hill and Jain. Michael R. 5. UNCTAD Reports. International Business . Arun. Daniels John. Prentice Hall. Report on Currency & Finance. 10. 8. Derbe. W. Pearson Education (Singapore) Pvt. Strategic alliances. International Business.

2: Semester . ETHICS AND SOCIAL RESPONSIBILITY OF BUSINESS Duration: 3 hours Maximum Marks: 100 Lectures: 75 Unit I: Thinking Conceptually about Politics: Liberty. Delhi School of Economics. WorldCom (USA). 1992 . Diversity. University of Delhi. Whistle Blowing. Euroshareholders Corporate Governance Guidelines. Rating Agencies. Parmalat (Italy) and Satyam Computer Services Ltd (India). 10 Lectures Unit VI: Major Corporate Scandals: Junk Bond Scam (USA). Tyco (USA). Common Governance Problems Noticed in various Corporate Failures. Rights and Recognition. Blue Ribbon Committee (USA). Delhi-110007 91 . Corporate Governance and Business Ethics. Andersen Worldwide (USA). 4 Lectures Unit III: Ethics in Business: Concept of Business Ethics. 1999. Teleological reasoning. Combined Code of Best Practices (London Stock Exchange). 1999. Insider Trading. Leadership. Corporate Governance Reforms. 1995. Greenbery Committee (UK). Corporate Code of Ethics: Environment.B. Market and Globalisation. Stakeholder‟s Protection. Maxwell Communication Corporation and Mirror Group Newspapers (UK). CACG Guidelines/Principles for Corporate Governance in Commonwealth.Com. Calpers Global Corporate Governance Principles (USA). 2000. Theories of Business Ethics. Equality. Responsibility. Accountability.VI GOVERNANCE. Discrimination. Bank of Credit and Commerce International (UK). 10 Lectures Unit V: Corporate Governance: Conceptual framework of Corporate Governance. Deontologism. Enron (USA). (Hons. The Idea of a Good Society. Kirch Media (Germany).) Paper No –CH 6. Hampel Committee on Corporate Governance (UK). Justice.) Semester Course B. 1998. Principles of Good Governance Department of Commerce. 13 Lectures Unit II: Approaches to Moral Reasoning: Consequentialism.Com (Hons. Globalization and Business Ethics. Domain of Politics and Ethics: Democracy and Welfare State. Characteristics of Ethical Organisation. 1999. 8 Lectures Unit IV: Principles and Theories of Business Ethics: Principles of Business Ethics. Vivendi (France). 1996. 1997. OECD Principles of Corporate Governance. Is Corporate Governance always the Cause for Corporate Failures? 10 Lectures Unit VII: Codes & Standards on Corporate Governance: Sir Adrian Cadbury Committee (UK). Initiatives in India including clause 49.

CSR and CR. 3.B. P. 5. Sarbanes-Oxley (SOX) Act. Principles and Practices (Indian Edition). K. 2002 (USA). New Delhi. Stefano. 6. Oxford University Press. Policies. Bhanu Murthy. Pearson Education. Meaning of CSR. CSR and Business Ethics. New Delhi. Business Ethics (Indian Edition). . J. Michael Blowfield. Oxford University Press. Department of Commerce. 8. Environmental Aspect of CSR. New Delhi. Oxford University Press. Ltd. Business Ethics. New Delhi. Developing Corporate Social Responsibility-A European Perspective. Oxford University Press. Antonio Tencati. 2003 (UK) 10 Lectures Unit VIII: Corporate Social Responsibility (CSR): Arguments for and Against. and Usha Krishna. Alan Murray. Corporate Governance-Principles. Andrew Crane Dirk Matten. Francesco Perrini. New Delhi. Christine A Mallin. 10 Lectures Suggested Readings: 1. Delhi-110007 92 .. Drivers of CSR. Strategic Planning and Corporate Social Responsibility. 7. 2000. New Delhi. CSR and Corporate Sustainability. ISO 26000. Smith Report. Corporate Governance (Indian Edition). Corporate Responsibility-A Critical Introduction. 4. Daniel Albuquerque. New Delhi. Ane Books Pvt. Sharma Corporate Governance. University of Delhi. CSR and Corporate Governance. V. 2.) Semester Course and Code of Best Practice (UK). Delhi School of Economics.Com (Hons. CSR Models. Politics Ethics and Social Responsibilities of Business. Bob Tricker. Corporate Philanthropy. Oxford University Press. Edward Elgar Note: Latest edition of text book may be used. Business Ethics & CSR. and Practice (Indian Edition).

Students must pass separately in Paper CH 6.) Semester Course B. comprehension and communication.VI BUSINESS COMMUNICATION (In English) Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To equip students of the B.3 (b) 4.3(a) and Paper CH 6. Guidelines regarding teaching practice in the classroom will be issued along with the reading list. Introduction to the essentials of Business Communication: Theory and practice 2. University of Delhi.) course effectively to acquire skills in reading. 2. E-correspondence 8. Spoken English for business communication (Viva for internal assessment) 9. A reading list will be compiled in consultation between the Department of English and the Department of Commerce.3 (a): Semester . /business negotiations.Com. as also to use electronic media for business communication. Internal Assessment marks : 5 .B.) Paper No –CH 6. (Hons.Com (Hons. One tutorial per week to be held for Paper CH 6. Writing a project report 4. and using bibliographical and research tools 3. Delhi-110007 93 . Writing reports on field work/visits to industries. Department of Commerce. Making oral presentations (Viva for internal assessment) Note: 1. COURSE CONTENT: 1.Spoken English 5 – Attendance 5 Oral presentation 5 – Assignment 5 Class tests 3. Summarizing annual report of companies 6. writing. Citing references.Com (Hons. business concerns etc. Writing minutes of meetings 7. 5.3(a) & CH 6.3(b) separately. Delhi School of Economics.

R. The Essence of Effective Communications. Ludlow.. 2. Contemporary Business Communication. F. R. 4. & Panton. Scot. Basic Business Communication Skills for Empowering the Internet Generation. Ltd. University of Delhi. Delhi-110007 94 . Delhi School of Economics. M. New Delhi Note: Latest edition of text book may be used.E. O. Ane Books Pvt Ltd. & Flatley.) Semester Course Suggested Readings: 1.. C. New Delhi. New Delhi. Department of Commerce. Bhatia.Com (Hons. Biztantra. 3.B. Business Communication.V. Tata McGraw Hill Publishing Company Ltd.. R. Prentice Hall of India Pvt. Lesikar. New Delhi..

If a student fails to submit the report by 15th of March. A viva-voce examination is mandatory for options (A) to (C). along with any other teacher designated by the Teacher in Charge. S/he should study the entire material chosen and understand its contents.) Semester Course B. As a student worker s/he should do any work assigned by the establishment.) Paper No – CH 6. the Project Report/Paper will have 17. Other innovative literature review project idea the mentor may assign. (Hons. equivalent to 30 working days (or 6 weeks. B.B. Delhi-110007 .Com. Business/economic news papers. The student may also conduct an Internet search to locate websites relevant 95 Department of Commerce. Literature Review: The student should select any Topic arising out of any of the papers s/he has studied and prepare a report based on the following secondary sources: a. and its back issues e. who has examined and awarded marks for the Project Report. Evaluation of the report will be done along with B. The work experience is intended to expose the student to day to day aspects of business so that s/he may be able to understand the real life meaning of any of the concepts exposed to during the learning in the class room.Com (Hons.5 marks will be based on viva to be conducted by the mentor (commerce teacher).) final year his/her result will be withheld. A. c. Book and reports in the area. Internet / web based sources. b. Journal and magazines. f. Work Experience Report: A student should be placed in any business establishment to do full time work as summer training. with a 5 day week) such that s/he completes (8 hours a day@30 days) 240 hours during vacations and/or holidays (after Semester IV).3 (b): Semester . one for evaluation and one copy for the student's record). S/he should do some research on the Topic /subject matter to gather background material related to the chosen text. Delhi School of Economics.Com (Hons. It may be hand written or typed and submitted in three copies (one copy for the establishment.5 marks to be awarded by a mentor designated by the Teacher in Charge (commerce teacher) of the College.VI PROJECT WORK Total Marks: 25 Project work has the following options (A) to (E). For these options that are available only for regular students only.Com (Hons. This background material may also be based on Internet search of relevant and useful websites.) VI semester examination. The report should be written in a minimum of 4000 to 5000 words in he words of the student to describe any of the aspects of business s/he has observed during the period of work experience. 7. and their back issues. University of Delhi. of VI semester in B.

Two copies of each paper are to be prepared -one for the mentor for evaluation and the other for the student‟s record. talking to respondents or collecting information by means of interviews or questionnaires.) Semester Course to the topic and peruse them. Delhi-110007 96 .Com (Hons. If a student fails to submit the report by 15th of March. one for evaluation and one for the student‟s record. Fieldwork Report: The student may choose any topic from among the subjects s/he has studied s/he will have to devote time during summer vacations to collect data and information on the subject with a view to understanding the reality of the topic in real business environment.) final year his/her result will be withheld. Com (Hons. magazines and newspapers to supplement the Internet search. Department of Commerce. Two copies of the paper will be prepared.B. journals. The student is expected to spend at least 200 to 300 hours in the field for collection of information. The Faculty of Commerce and Business will be authorized to review these guidelines every three years following due process and make any changes based on their working in the colleges offering B. Com (Hons.) that may be required for the effective implementation of this provision and report the same to the Academic Council. of VI semester in B. S/he should gather data and information to the topic. A paper of a minimum of 2000 to 3000 words each.Com (Hons.) final exam may be exempted by the college from doing project work and the marks obtained by the student in the said exam will be pro-rated out of 25 marks and awarded to the student in lieu of project work. The student is expected to spend at least 100 hours reading and understanding relevant literature. C. S/he is expected to learn and understand the topic first hand and based on the understanding and collection of information the student is expected to write a report on the fieldwork of a minimum of 4000 to 5000 words in his/her own words.) final year his/her result will be withheld. S/he should be able to understand the topic based on the information collected. After understanding the text and its background/he should write an essay in his /her own words to produce a paper of a minimum 4000 to 5000 words for evaluation by the mentor. This may include visiting. Delhi School of Economics. The student should also collect background information from literature search by scanning books. S/he should be able to use Internet as a means of secondary information collection. Computer Proficiency A student who is able to qualify the Institute of Chartered Accountants of India exam on computer literacy prior to admission for articleship or the DOEACC "O" level exam before s/he sits for the B. If a student fails to submit the report by 15th of March. A student is expected to spend at least 100 hours on Internet search and 'self-learn' the use of Internet search engines by 'doing'. D. of VI semester in B.Com (Hons. University of Delhi. meeting.

Department of Commerce. Delhi School of Economics. 3. The minimum length of the essay shall be of 1000 words. the students of SOL cannot opt for any other option from A to C} Students shall appear for Paper CH 6. Choice of the option amongst A to E has to be decided by the second week of January of Semester IV. The mentor and the teacher in charge shall be jointly responsible for organizing the viva.3(a) and Paper CH 6. Markets and Globalization. University of Delhi. 2. Financial Markets and Institutions. and Current economic and business news. The topics shall be on any current issue.) Semester Course E. 5. related to the curriculum in the following areas: 1. Further. 4.B. The student should submit two copies of the report typed on one side along with a soft copy of the report to the mentor concerned. This process has to be completed by second week of January of Semester VI. Essay Paper: One Hour {This option is available only to students of School of Open Learning (SOL). 4. The work project shall be submitted by 15th March. 3. Students must pass separately in Paper CH 6. Delhi-110007 97 . Allocation of topic or change of topic will be done by the mentor to whom a particular student has been allocated. 5.Com (Hons. 6. Notes: 1. One tutorial per week is assigned for each mentor to discuss with the group of students assigned to him/her Recent developments in Indian Economy. of VI semester.3 (b) as an annual examination paper along with other papers of Semester VI to be evaluated externally by the University.3 (b). 2. 7. The student shall have a choice of writing and Essay on one out of five topics. Human Resources.

Concept of business groups and role of business houses and family business in India. etc. Contents of business plan/ project proposal. Delhi School of Economics.) Semester Course B. Public and private system of stimulation. operation. Entrepreneurship and creative response to the society‟ problems and at work. Project submission/ presentation and appraisal thereof by external agencies. suppliers. Significance of writing the business plan/ project proposal. layout. Accommodation and utilities. market potential etc. preparation of project report (various aspects of the project report such as size of investment. elements. principal customers and the aspects of contract management. determinants and importance of entrepreneurship and creative behavior.VI Entrepreneurship and Small Business Max. Mobilising resources for start-up. (10 Lectures) 2. angel investors. Designing business processes. netpreneurship. cultural entrepreneurship.B. Role of industries/entrepreneur‟s associations and self-help groups. business philosophy and behavioural orientations. Course Contents: 1.4 (a): Semester . Entrepreneurship and Micro. Delhi-110007 Duration: 3 . marketing assistance. Conflict in family business and its resolution.) Paper No –CH 6. ecopreneurship. Basic startup problems (10 Lectures) 98 Department of Commerce. and social entrepreneurship.Com. Small and Medium Enterprises. Requirement. University of Delhi. nature of product. technopreneurship. etc. may be covered). bankers. and industrial accommodation. availability and access to finance. Meaning. planning & control. support and sustainability of entrepreneurship. location. venture capital and private equity funds. (Hons. (10 Lectures) 5. Marks: 100 Lectures: 75 Learning Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a career option and creative thinking and behavior for effectiveness at work and in life. Preliminary contracts with the vendors. technology. (10 Lectures) 3.Com (Hons. role and functions of business incubators. such as financial/non-financial institutions. The concept. . Dimensions of entrepreneurship: intrapreneurship. international entrepreneurship. (10 Lectures) 4. The contemporary role models in Indian business: their values. Sources of business ideas and tests of feasibility.

7. Yony Fu-Lai Yu and Robertson. 10. Models and Certification. Vasant. Oxford University Press. Aspects of small business management. 9. Small and Medium Enterprises in Transitional Economies. Mumbai. Macmillan Business Books. New Delhi. Mare J. Kao. I-III. Mumbai. 11. New Jersey: Prentice-Hall. Langois.). Richard N. UK: Elgar. Delhi-110007 . Englewood Cliffs. (10 Lectures) 8. The Origin and Evolution of New Businesses. Innovation and Quality. 3. McIntyre and Bruno Dallago. assessing business risks (leverage analysis). 99 Department of Commerce. New York. Organizational structures suitable for small business. 2. New Delhi. John J. (Eastern Economic Edition). The International Library of Critical Writings in Economics. creating and protecting market niche. Paul E. (Latest Editions) 12. Shiba Charan. Brandt. Plsek. Cheltenham. Small Scale Enterprises Vols. ISBN-1-8598-758 X. Entrepreneurship: New Venture Creation. Desai.B. Managing business growth. University of Delhi.. Third Edition. Panda. Desai. New Delhi: Prentice-Hall of India. Patel. Holt. New Delhi: Viva Books Limited. (10 Lectures) 7. Quality Consciousness. Marketing: product planning & development. Irwin. Himalaya Publishing House. Nature of planning in small business. G. (05 Lectures) Suggested Readings: 1. Dollinger. Vols. Competitive Excellence: Critical Success Factors. ISBN-81-203-1690-8.) Semester Course 6. (Eds. The Entrepreneurial Organisation. Prentice-Hall of India. Anmol Publications. HR issues in small business. Illinois. 13. ISBN-81-7649-272-8. (Eds. Tata-McGraw. 4. New York: Palgrave MacMillan in association with the United Nations University/ World Institute for Development Economics Research (UNU/WIDER). Entrepreneurship: Strategies and Resources. V. Bhide. Arun Kumar. 6.Com (Hons. Dynamics of Entrepreneurial Development and Management.). Himalaya Publishing House. Creativity. Aiming for Excellence: Concepts of Productivity. 1-12. Entrepreneurship Development. Delhi School of Economics. The Seven Business Crises and How to Beat Them. New Delhi. Financial: preparation of budgets. sales promotion. Business Excellence. The 10 Commandments for Building a Growth Company. 8. Amar V. advertising and product costing and pricing policies. Vasant. Steven C. Delhi. 5. Jain. integrated ratio analysis. David H.

New Venture Strategies. 29-42. Delhi-110007 100 . 331-347. 315-330. pp. 22. Eleni T. 2. Evolution and Revolution As Organisations Grow. Achievement Motivation Can Be Developed. 8. Levinson. The Journal of Entrepreneurship. Economic and Political Weekly. 43. Shastri. Hornby and Donald Kuratko. Edward B. 6. 12.Angels for New Financial Heights. 4. David C. Larry E. Reprints of Selected Articles: McKinsey Award Winners. 3. 1. Delhi School of Economics. July-August. 10. and Gurpal Singh. Galgotia Publishing House. Singh. Nagendra P. Azhar. 20. M59-M66. Department of Commerce. University of Delhi. New Delhi: ASEED.Terrence. No. pp. Mathew J. 3. 22.B. Ranjit . 21 (3). Doughlas W. Harvard Business Review. Innovation: Driving Product. 85-113. Articles 1. 6-16. Stavrou. Marketing Myopia. Entrepreneurship Development-New Venture Creation. 41-53. Small Business: Critical Perspectives on Business and Management.Com (Hons. Zatubbi. 6. Growth Momentum in the Early Stages of Small Business Start-ups. 5. A Proposed Research Model of Entrepreneurial Motivation. Business Drive and National Achievement. Tripathy. New Jersey. Louis and Zinger. 15. Reprints of Selected Articles on International Business. 2. J. Harvard Business Review. 7. McClelland. What Young Entrepreneurs Think and Do: A Study of Second Generation Business Entrepreneurs. Spring. 21 (3). Emerging Trends in Entrepreneurship Development. Roberts. pp. Verma. 123-134. J. 8. Rolland. No. Harvard Business Review. No. No. Swagat. London: Routledge. pp. International Small Business Journal. Manimala. Entrepreneurship Theory and Practice 18. pp.).) Semester Course 14. 20-25. No. SIDBI Report on Small Scale Industries Sector. Note: Latest edition of text book may be used. Vesper. 19. Harvard Business Review. Nafziger. 67-78. 16. Harvard Business Review. New Delhi. Kazmi. 37-46. Storey. San Francisco: Jossey Bass ISBN-0-7879-6213-9. (Ed. New Delhi. Greiner. 9. Karls H. pp. (Revised Edition). Leadership Succession in Owner-managed Firms through the Lens of Extraversion. 17. 18. 178. Abhigyan. Satish and S.C. Dwijendra. Spring. Small Business and Industry-A Handbook for Entrepreneurs. Harry. pp. Vol. Prentice-Hall. Process and Market Change. J. Emergence of Pioneering-Innovative (PI) Entrepreneurship: A Psychological Model. D. Conflists that Plague Family Business. Jeffrey S. pp. LeBraseur..L Gupta. Indian Entrepreneurship in Historical Perspective. 11. Levitt. Taneja. International Small Business Journal. 6. pp. McClelland. Sage. pp.

Financial Derivatives Markets in India. Delhi School of Economics. insider trading.Bond features. Portfolio Analysis and Financial Derivatives: Portfolio and Diversification. and price-earnings multiple approach to equity valuation. types of bonds. Real Estate and Financial Assets.Com. (20 Lectures) Unit-IV: 4. Concept of return and risk (including Capital Asset Pricing Model). sources of financial information. Introduction to Financial Derivatives.B. (18 Lectures) Unit-II: 2.) Semester Course B. University of Delhi. investor grievances and their redressal system. estimating bond yields. Portfolio Risk and Return. The Investment Environment .VI FUNDAMENTALS OF INVESTMENTS Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To familiarize students with different investment alternatives. Approaches to Equity Analysis: Introductions to Fundamental Analysis.Com (Hons. (13 Lectures) Spreadsheet is the recommended software for doing basic calculations in finance and hence can be used for giving students subject related assignments for their internal assessment purposes. security market indices. Delhi-110007 101 . Investor Protection – SEBI & role of stock exchanges in investor protection. the Indian securities market. real estate. Problems of finance have been included in Part C of Paper CH 2. (12 Lectures) Unit-V: 5. introduce them to the framework of their analysis and valuation and highlight the role of investor protection. the market participants and trading of securities. dividend capitalisation models. (12 Lectures) Unit-III: 3. Fixed Income Securities . Impact of Taxes and Inflation on return. and mutual funds. default risk and credit rating.) Paper No –CH 6. types of bond risks.The investment decision process.(Hons. Technical Analysis and Efficient Market Hypothesis.4 (b): Semester . Commodities. investors‟ awareness and activism. COURSE CONTENTS Unit-I: 1.2 Department of Commerce. Types of Investments – Commodities.

S. (2003)..) Semester Course Suggested Readings o Jones.. N. Tata McGraw Hill. 8th ed. “How to Win Investment Game”. “Investment Analysis and Portfolio Management”.R. Delhi-110007 102 . V. Chandra.K. Tata o Vohra. o Singh. “Investment Management”.D. o Prasanna.P. Wiley. “Futures and Options”. Himalaya Publications. 2nd ed... o Prasanna. o Bhalla. C. Tata McGraw Hill Publishing Company Ltd..” Investment Management”. Preeti. “Investments Analysis and Management”. Bagri. University of Delhi. Chand & Co. Delhi School of Economics. McGraw Hill. Department of Commerce. and B.Com (Hons..B. Chandra.

goods. (3 Lectures) 1. service. Delhi-110007 103 . Introduction to International Standards ISO 10000 Suite: International standards on handling of consumer complaints by Organizations. S/he is also expected to understand the social. exploitative and unfair trade practices of business. Form of Complaint to a business. the procedure of redressal of consumer complaints. The Consumers Protection Act.Com. ethical and legal aspects of advertising and its impact on consumer welfare. (2 Lectures) 1.4 (c): Semester .VI Consumer Relations and Customer Care Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: This paper seeks to make the student aware of his/her rights as a consumer. Making a complaint heard by the Business. Consumer grievance redressal under the BIS Act. economic and legal consequences of business decisions affecting consumers. (7 Lectures) Unit – II: (14 Lectures) 2. Maximum Retail Price (MRP) and Local Taxes. spurious goods and services. the social framework of consumer rights and legal framework of protecting consumer rights. Voluntary and Mandatory standards. restrictive trade practice. (4 Lectures) Department of Commerce. Conciliation and Intermediation for out-of-court Redressal. Agmark. Grey Market Prices. Role of ombudsman in out of court settlement in industry.1 Concept of Consumer.Com (Hons. The student is able to comprehend the business firms‟ interface with consumers and the consumer related regulatory and business environment.2 Consumer and Markets: Nature of markets. deficiency in service. consumer problems. Indian Standards Mark (ISI). Corporate Redressal Systems. Unit-I : 1. 1986. It also provides an understanding of social. 1986 Objectives and Basic Concepts: Consumer. Fair Price. and the role of different agencies in establishing product and service standards.) Semester Course B. (4 Lectures) 1. Conceptual Framework 16 Lectures 1.) Paper No –CH 6. Concept of Price in Retail and Wholesale. (Hons. Licensing and Surveillance. unfair trade practice.4 Quality and Standardization: Role of National Standards: National Standards. Characteristics of Consumer Buying.3 Experiencing Dissatisfaction: complaining behavior. Consumer Buying Motives.B. Concept of Consumer Price Index. Consumer Buying Process. Expected Learning Outcome: A student is expected to understand the voluntary and legal measures meant to protect consumers from unethical. Delhi School of Economics. defect in goods. Consumer Expectations from a Socially Responsible Business: ISO 26000. University of Delhi.

B.Com (Hons.) Semester Course

3. 3.1


Organizational set up under Consumer Protection Act. Advisory Bodies: Consumer Protection Councils at the Central, State and District Levels, Basic Consumer Rights. (2 Lectures) Adjudicatory Bodies: Their composition, powers and jurisdiction (pecuniary and Territorial): District Forum; State Commission; National Commission. (4 Lectures)

4. Role of Supreme Court under the CPA: (Five recent cases on consumer protection decided by Supreme Court.) (4 Lectures) Unit-III 15 Lectures 5. Grievance Redressal Mechanism under the CPA. 5.1 Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for filing and hearing of a complaint; Temporary Injunction. Reliefs which can be provided; Appeal; Enforcement of order; Bar on frivolous and vexatious complaints; Offences and penalties. (5 Lectures) 5.2 Five Leading Cases on: (i) Jurisdiction; (ii)Locus standii of Complainant; (iii) Payment of Compensation for loss or Injury; (iv)Consequence of Imprisonment; (v) Relief to Consumer. (3 Lectures) 5.3 i. ii. iii. iv. v. vi. vii. Unit – IV Seven Leading Cases decided under Consumer Protection Act: (7 Lectures) Medical Negligence Banking and Financial Service Housing & Real Estate Electricity, Water, and Telecom Services. Education & Training Service Defective Product Unfair Trade Practice 16 Lectures

6. Social, ethical and legal aspects of advertising and sales promotion; Regulation of misleading and deceptive advertising and sales promotion; Self Regulation and Role of Advertising Standards Council of India; Code of Commercial Advertising of All India Radio and Doordarshan; Disclosure in labeling and advertising; Code of Conduct of INS. (7 Lectures) 7. Product Testing: Concept of Comparative testing; International Principles for Testing for informing consumers; Testing for conformity to standards; Independence and accreditation of test laboratories. (4 Lectures) 104 Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007

B.Com (Hons.) Semester Course

8. Consumer Organizations: Formation and their role in consumer protection including Advocacy and Campaigning for policy intervention; Evolution of Consumer Movement in India. Major Consumer Organizations in India, U.S and Europe; Role of Consumer Coops and Buying Clubs; Overview of Global Consumer Movement; Recent developments in Consumer Protection in India; Code of Ethics for Consumer Organizations (national and International) (5 Lectures) Unit V: 9. Competition Law and Industry Regulators 9.1 14 Lectures

Competition Act 2002: Objective, Purpose and Salient Features. Concept of: - Agreements Having Adverse Impact on Competition; Abuse of Dominant Position; Regulation of Combination; Criteria for Determining “Appreciable Adverse Effect on Competition” and „Dominant Position‟; „Relevant Geographic Market‟ Factors; „Relevant Product Market‟ Factors (5 Lectures) Complaint and Procedures: For Investigation, Hearings and Enquiry; Remedies after enquiry and Enforcement of orders, including payment of compensation and penalties, Two Leading cases. (3 Lectures)



Sectoral Regulators Their Consumer Protection Regulations and Consumer Complaint Redressal Mechanisms. (6 Lectures) 10.1 Banking: RBI and Banking Ombudsman 10.2 Telecom: TRAI‟s Quality and Consumer Protection Regulations. 10.3 Insurance: IRDA and its consumer protection regulations. Insurance Ombudsman. 10.4 Civil Aviation: DGCA and its Consumer Protection Regulations 10.5 Food items: FSSAI and its Quality and Standards Regulations 10.6 Electricity: Electricity Regulatory Commission and its Quality and Consumer Protection Regulations. Suggested Readings:

1. Khanna, Sri Ram, Hanspal, Savita, Kapoor, Sheetal and Awasthi, H.K. “ Consumer 2. 3. 4. 5. 6.
Affairs” Universities Press. (2007) Delhi University Publication. Pp. 334. Aggarwal, V. K. (2003). Consumer protection: Law and Practice. 5th ed. Bharat Law House, Delhi, or latest edition. Girimaji, Pushpa (2002). Consumer Right for Everyone Penguin Books. The Competition Act, (2002). Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace Jovanovich, Inc. How to survive as a consumer: CUTS, India 105

Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007

B.Com (Hons.) Semester Course

7. Khanna, Sri Ram & Madhu Saxena (2003). (eds.). Food Standards and Safety in a
Globalised World. New Century Publication, New Delhi. Articles 1. Verma, D. P. S. (2002). Developments in Consumer Protection in India. Journal of Consumer Policy. Vol. 25. No. pp 107 –123. 2. Verma ,D.P.S. (2002). Regulating Misleading Advertisements Legal Provisions and Institutional Framework. Vikalpa. Vol. 26. No. 2. pp. 51-57. 3. Jain, Sanjay K. and Kaur Gurmeet (2003). Strategic Green Marketing: How should Business Firms Go about Adopting It? The Indian Journal of Commerce. Vol.56. No.4. pp 1-16. 4. Jain ,Sanjay K. and Kaur Gurmeet (2004). Ecolabelling: Genesis, Issues and Perspectives. Effulgence. Vol.2. No.1. pp. 5-18. 5. Ralph L. Day and Laird E. Landon, Jr. (1997). Towards a Theory of Consumer Complaining Behaviour. Ag Woodside, et al. (eds.). Consumer and Industrial Buying Behaviour. New York; North Holland pp. 425-37. 6. George, S. Day and A. Aaker (1970). A Guide to consumer Journal of Marketing. Vol. 34. pp 12-19. 7. Gupta, Joyeeta (1986). Consumerism: Emerging Challeges and Opportunities. Vikalpa. Vol. II. No. 2. pp 149-158.

Periodicals 1 Consumer Protection Judgements (CPJ) (Relevant cases reported in various issues).

2. Recent issues of magazines: Insight, published by CERC, Ahmedabad „Consumer Voice‟, Published by VOICE Society , New Delhi, www.consumer 3. Ethical Consumer (Magazine): ECRA Publishing Ltd. U.K 4. Upbhokta Jagran, Ministry of Consumer Affairs, Govt, of India. 5. Down to Earth (magazine- fortnightly): Society for Environmental Communications, New Delhi. Note: Original ISO and BIS standards, Subordinate legislation and Latest edition of text book may be used.

Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007


2 Assessment.2 Charge of wealth-tax. return and assessment. valuation date 3. returns. documentation.) Paper No –CH 6. statement of facts and statement of law 2.7 Preparation and filing of wealth-tax return 107 Department of Commerce. net wealth.6 Computation of net wealth and wealth-tax 3.3 Appeals and revisions .4 Penalties and prosecutions 2. Expected learning outcome: Students will get working knowledge regarding different procedures with special reference to collection/recovery of tax.VI BUSINESS TAX PROCEDURES AND MANAGEMENT Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: To provide basic knowledge about tax management under different provisions of the Income tax. appeals/revisions and search and seizure.4 Collection and recovery of tax Unit II 2.3 Net wealth to include certain assets 3.5 Settlement Commission 2. Delhi-110007 4 2 6 3 3 2 2 5 1 1 . No.1 Income-tax Return of income 2.Com. University of Delhi.1 Contents Number of lectures 4 8 5 4 4 6 6 Income-tax Advance payment of tax 1.Preparation and filing of appeals with appellate authorities .3 Interest payable by assessee/Government 1.B.Drafting grounds of appeal. (Hons. Delhi School of Economics. seizure and survey Unit III 3.4 (d): Semester . Wealth-tax. re-assessment. 1. certificates 1. exclusion of assets and debts outside India (incidence of tax) 3.Com (Hons.5 Valuation of assets 3. Unit Unit I S. asset.4 Exemptions in respect of certain assets 3.1 Wealth-tax Important definitions – Assessee.) Semester Course B. rectification of mistakes 2.2 Tax deduction at source.6 Search.

Pragati Prakashan.. Direct Taxes Planning and Management. Delhi-110007 108 . Taxmann Publications Pvt. S. Examination of Income Tax Witness .N.. 6. Delhi School of Economics. Goyal and D. New Delhi.B. Vinod K. Taxmann Publications Pvt. Bharat Law House Pvt. Vinod K. TDS on CD. Singhania. Kapil Singhania and Monica Singhania.L. Chandra. Mahesh.) Semester Course 3. Practice & Procedure of Service Tax. Taxmann Publications Pvt. New Delhi. Ltd.K. S.9 Unit IV Provisions of filing of wealth tax returns on-line 1 Provisions of procedure of compulsory on-line filing 2 of wealth tax returns for specified assesses.C. Girish. Gupta. Search Seizure and Survey. Singhania. Ahuja. New Delhi.P. Ravi Dr.Law & Practice. J.. Shukla. Department of Commerce. Ahuja. Agarwal Prabhat and Usha Agarwal. Income Tax Law and Practice. Corporate Tax Planning and Management. 7. Agarwala. 11. Mittal. Ltd. Delhi.. Taxmann Publications Pvt.Com (Hons. Taxmann Publications Pvt. New Delhi. TIN (Tax Information Network).. 10. Ltd. 2. Ltd.8 3. and Kapil Singhania. New Delhi. 5. e-TDS/e-TCS Suggested Readings: 1. New Delhi. Ltd. Taxmann Publications Pvt. New Delhi. Ltd.. 8. University of Delhi. and Gupta. Ravi Gupta. Bharat Law House. Bharta Law House. Systematic Approach to Income Tax... Ltd. Elements of Service Tax. Information Technology and tax administration TAN (Tax Deduction and Collection Account 4 Number). 4. Law. and Monica Singhania. Delhi. Ltd.S. S. New Delhi. Singhania. Service Tax – How to meet your obligation. Vinod K. Singhania. Girish. Taxmann Publications Pvt. Bajpai... and Dr. Students‟ Guide to Income Tax. 3. Delhi. 9. Om Shanker. Vinod K.

Income Tax Reports. Journals 1.. New Delhi. Taxmann Allied Services Pvt. Company Law Institute of India Pvt. New Delhi. Ltd. Datey . Department of Commerce. Current Tax Reporter. Jodhpur... Taxman.V. Note: Latest edition of text book may be used.Com (Hons. Chennai. Current Tax Reporter. University of Delhi. Delhi-110007 109 . Ltd. Central Sales Tax Law & Practice. 2. Ltd. Taxmann Publications Pvt.B. 3. Delhi School of Economics.S.) Semester Course 12.

VI BUSINESS DATA PROCESSING – II (Program Development Tools ) IT and Data Processing Optional Paper –I Duration: 3 hours Maximum Marks: 100 Lectures: 75 Objective: The objectives of this course are to enable the students to acquire good programming skills using comprehensive language with GUI tools.Com (Hons. properties.  Creating a project. object Oriented Programming. o Controlling one form with other.  Collection objects. event driven programming tools. Learning objective: After studying this paper a student should be able to:  Write modules in a programming language. Delhi School of Economics. Arrays. Constants. o Events and Methods. Data types.  Object and Classes.  event driven programming. University of Delhi.  Paradigms of Programming  Basic Purpose and Concepts (4) Unit 2 Programming elements. methods and common events. Delhi-110007 .  Variables: Declaring variables. Introduction to computer programming:  Basic purpose and concept of programming in the context of business data processing. 110 Department of Commerce.) Paper No –CH 6. (40)  Concept of projects.  Apply object oriented programming Note: Number of lectures includes lab work also.4 (e) – Semester .B. (Hons. forms and code modules.) Semester Course B.  Working with Forms: o Appearance.Com.  Common properties. User defined data types.  Common Controls  Programming an application. Unit 1.  Procedure: Sub Procedure and Function Procedure  Control Structures – Looping and Branching and conditional statements.

 Programming Interface Unit 5.) Semester Course Unit3. Bank book. Payroll Accounting. Events  Collection of Record set objects. Unit 6. o Derived Classes o Base classes. Cash Book. (2).  Trial Balance. Methods. Delhi School of Economics. o instances. Unit 4.  ADO Record set objects.  Types of error  Error Detection.B. o Objects.  Using Properties.  Cursor type and Lock Type in ADO.  Pricing Weighted Average  Stock Report (Quantity)  Stock Report quantity and Value Department of Commerce. SQL Query: Basic queries parameterized queries (To be specified in guidelines) List of Applications in guidelines for: (1)Financial Accounting: Accounting Vouchers  Ledger Account. Data Entry  Pay Slip  Pay Statement  Deduction Reports (3) Inventory Accounting. Error Handling.  Run time error handling  Setting up error trap  Writing an error handler  Exiting an error handler.Com (Hons. Delhi-110007 111 (6) (5) (13) (7) . Object Oriented Programming:  Preliminary Concepts: o Classes. Database programming:  OLEDB and ADO Data controls. University of Delhi.  Journal Book.

Com (Hons.4 (e) can opt for this Paper 4. The specific package to be used for program development will be notified by the department every 3 years along with other guidelines (if any).) Semester Course Scheme of Examination: Theory papers of 45 marks and Internal Assessment of 15 marks. 2. Package for first 3 years are VB and Access database version to be decided before commencement of teaching. There shall be 5 practical per week. Only those students who have opted for Business Data Processing Paper CH 5. Department of Commerce.B. 3. University of Delhi. Delhi-110007 112 . Practical of 40 marks for a duration of 3 hours. Delhi School of Economics. Note: 1.