GGV B Com 2015 Final 31082015 26.09.19

Guru Ghasidas Vishwavidyalaya, Bilaspur (C.G.
)
Department of Commerce
Five Years’ Integrated UG/PG Programme in Commerce
Reconsidered by the Members of Board of Studies
Course Structure Semester I 2015-2016

External Internal Assessment Marks (40)
Paper
Code
Paper Title Marks Sub- Total Credit
(60) Test Assignment Attendance
total
Book-keeping And
IC-101 60 30 05 05 40 100 04
Accountancy
IC-102 Business Mathematics 60 30 05 05 40 100 04
IC-103 Business Legislation 60 30 05 05 40 100 03
Elements of
IC-104 60 30 05 05 40 100 03
Economics
IC-105 Business Environment 60 30 05 05 40 100 03
Foundation Course –
IC-106 60 30 05 05 40 100 02
Hindi I
IC-107 60 30 05 05 40 100 02
English I
Total Credit 21
Note: 40% marks is required including both internal as well as external for declaring pass in the paper whereas
minimum 45% in aggregate is required for successful completion of the semester.
Placed before the Board of Studies on 31-08-2015. Approved from the Session 2015-16 onwards.
(Prof. L. P. Pateriya) (Amit Manglani)

Chairman, Board of Studies, and Member, Board of Studies, and
Head, Department of Commerce, GGV Assistant Professor, Department of Commerce, GGV
Page 1 of 76
Guru Ghasidas Vishwavidyalaya, Bilaspur (C.G.)
SEMESTER I
IC-101 Book Keeping and Accountancy
Learning objective: To impart basic accounting knowledge as applicable to business.

Credit: 04
Unit Content Lectures
I Nature and objectives of Book-keeping and Accounting; Accounting as 08

an information system; Branches of accounting; Accounting Principles;
Concept and Convention; Accounting standards in India
II Principles of Double entry system; Concept of revenue and capital 10

items; Preparation of Journal; Preparation of Ledger; Subsidiary Books
III Preparation of Trial Balance; Rectification of Errors; Preparation of 14

Final Accounts
IV Depreciation, Provisions and Reserves 08
V Accounts of Non-trading organisations: Meaning, Characteristics, 08

Preparation of Receipt & Payment Account, Income & Expenditure
Account, Conversion of Receipt-payment to Income-expenditure and
vice-versa
Total Lectures (hours) 48

Suggested readings:
1. M.C. Shukla, T.S. Grewal, and S.C. Gupta, Advanced Accountancy; S Chand &
Sons
2. A.N. Agarwala, Higher Sciences of Accounting, Kitab Mahal, Allahabad
3. R.L. Gupta & M. Radhaswamy, Financial Accounting, Sultan Chand, New Delhi
4. Hanif & Mukherjee, Financial Accounting, Tata McGraw Hill, New Delhi
5. Shukla, M.B., Financial Accounting, Kitab Mahal, Allahabad
6. Maheshwari, S.N., Financial Accounting, Kalyani Publications, Ludhiyana.
7. Khanuja & Karim, Financial Accounting, SPBD Publishing House, Agra.
8. Shukla, S.M., Financial Accounting, Sahitya Bhawan Publications, Agra.

Page 2 of 76
IC-102 Business Mathematics
Learning objective: The objective of this course is to enable the students to have such
minimum knowledge of Mathematics as is applicable to business and
economic situations.
Credit: 04
I Concept of differentiation. Rules of differentiation – simple 10

standard form; Theory of Logarithm
II Formulation of LPP equations, solution of LPP by graphical 10

method, transportation problem
III Definition of a matrix. Types of matrices. Algebra of matrices. 10

Adjoint of a matrix. Finding inverse of a matrix through adjoint;
Cramer’s Rule.
IV Simple and compound interest 08
V Ratio and Proportion; Profit and Loss, and Discount 10
Suggested Readings:
1. Sharma , J. K.: Business Mathematics, Ane Books Pvt. Ltd., New Delhi.
2. Thukral,J.K.: Mathematics for Business Studies, Mayur Publications, New Delhi
3. Singh,J. K.: Business Mathematics, Himalaya Publishing House, Mumbai.
4. Zameeruddin: Business Mathematics by Vikas Publishing House (P) Ltd., New Delhi
5. Shukla, S.M., Business Mathematics, Sahitya Bhawan, Agra

Page 3 of 76
IC-103 Business Legislation
Learning objective: The objective of this course is to provide a brief idea about the
framework of Indian business laws.
Credit: 03
I Indian Contract Act 1872: Meaning definition and Nature of 10

contract; Classification of contract; Offer and Acceptance;
Competence of Parties; Free Consent; Consideration; Legal
Objects; Agreement declared void; Discharge and Breach of
Contract and remedies.
II Contracts of Indemnity and Guarantee 06
III Contracts of Bailment and pledge; Agency 06
IV Consumer Protection Act, 1986 08
V Sale of Goods Act 1930: Definition, formation, sale and 10

agreement to sale; Conditions and warranties; Transfer of
Possession and Title; Performance of the contract of sales;
Unpaid Seller; Sale by Auction

Suggested Readings:
1. N.D. Kapoor, Business Law, Sultan Chand, New Delhi
2. Avtar Singh, Mercantile Law, Eastern Book Company, Lucknow.
3. Chawla & Garg, Mercantile Law, Kalyani Publishers, New Delhi
4. M.C. Kuchhal, Business Law, vikas publishing House, New Delhi
5. P.R. Chandha, Business Law, Galgotia Publications, New Delhi
6. Varshney, GK, Business Regulatory Framework, Sahitya Bhawan, Agra
7. Tuteja, S.K.: Business Law for Managers, Sultan Chand, New Delhi
8. Maheshwari & Maheshwari, Mercantile Law

Page 4 of 76
IC-104 Elements of Economics
Learning objective: This course is meant to acquaint the students with the elementary
knowledge of Economics as are applicable in business.
Credit: 03
I Introduction: Meaning, Definition, Nature, Scope and 08

Importance of Economics, Methods of Economic Studies
(Inductive and Deductive), Micro and Macro Economics, Laws
of Economics
II Consumer and Utility: Human wants Utility, Law of 08

Diminishing Marginal Utility, Equi-marginal Utility, Consumer
Surplus
III Demand Analysis: Demand, Types of Demand, Increase and 08

Decrease in Demand, Law of Demand, Elasticity of Demand
IV Supply Analysis: Basic Concept, Law of Supply, Elasticity of 06

Supply, Relationship between Demand and Supply
V Production Factors: Land, Labour, Capital, Organisation and 10

Entrepreneur; Law of Returns and Production Functions

Suggested Readings:
1. Alok Srivastava: Business Economics and Public Finance, Kitab Mahal,
Allahabad
2. H. K. Singh & Meera Singh: Business Economics; Kalyani Publishers, Ludhiana
3. D. D. Chaturvedi, S. L. Gupta & Anand Mittal: Managerial Economics, Brijwasi
Book Distributors, Delhi
4. Ahuja, H.L., Business Economics, S. Chand, New Delhi
5. Dewett, K.K., Modern Economic Theory, Sultan Chand, New Delhi
6. Mithani & Murthi, Fundamentals of Business Economics, Himalaya Publishing
House, Mumbai

Page 5 of 76
IC-105 Business Environment
Learning objective: This course aims at acquainting the students with the emerging issues in
business at the national and international level in the light of the
policies of liberalization and globalization.
Credit: 03
I Introduction: Concept, component and significance of Business 08

Environment; Economic and Non-Economic Environment,
Socio-cultural Environment of Business; Social Responsibilities
of Business; Business Ethics and Morality
II Economic Systems: Salient features, Capitalism, Socialism and 08

Mixed Economy; Problem of Parallel Economy
III Industrial Development: Public Enterprises in India; Private 08

Sector in India and Joint Sector in India; Industrial Sickness
IV International Environment: Foreign Trade Policy; Foreign 06

Capital Investment in India
V International Foreign Institutions: World Trade Organisation 10

(WTO), International Monetary Fund (IMF), World Bank

Suggested Readings:
1. Shukla, M.B.: Business Environment, Taxmann, New Delhi
2. Sinha, V.C., Business Environment, Sahitya Bhawan, Agra
3. Cherunilam, Fransis, Business Environment, Himalya Publishing House,
Mumbai
4. Ashwathappa, K.: Essentials of Business Environement, Himalaya Publishing
House, Mumbai
5. Mishra and Puri, Business Environement, Himalaya Publishing House, Mumbai
6. Jain & Verma, Business Environment, Sahitya Bhawan, Agra

Page 6 of 76
IC-107 Foundation Course – English I
knowledge of English as a language.
Credit: 02
I Prose: A Little of What Your Fancy 04
II Poetry: The Lamentation of the Old Pensioner; Next, Please 04
III Short Story: The Avenger 06
IV Vocabulary: Synonyms, Antonyms, Prefixes, Suffixes, 09

Homonyms, Word Formation, Idioms
V Grammer: Verb, Tense, Voice, Narration, Articles & 09

Determiners, Prepositions, Modals

Suggested Readings:
1. Contemplations I by P. Bhaskaran Nair and Geetha Rajeevan (Eds.) Published by
Foundation Books, Cambridge House, New Delhi.
2. English Grammar and Composition by Wren and Martin

Page 7 of 76
Course Structure Semester II 2015-2016

Paper
Code
total
IC-201 Financial Accounting 60 30 05 05 40 100 04
Fundamentals of
IC-202 60 30 05 05 40 100 04
Statistics
IC-203 Commercial Laws 60 30 05 05 40 100 03
IC-204 Business Economics 60 30 05 05 40 100 03
Principles of
IC-205 60 30 05 05 40 100 03
Management
IC-206 60 30 05 05 40 100 02
Hindi II
IC-207 60 30 05 05 40 100 02
English II
Total Credit 21

Page 8 of 76
SEMESTER II
IC-201 Financial Accounting
Learning objective: To impart basic accounting knowledge as applicable to specific types of

business.
Credit: 04
I Special Accounting Areas: Hire-Purchase and Instalment 12

System – Meaning of Hire-purchase contract, Legal Provision
regarding hire-purchase contract; Accounting records for goods
of substantial sale values; Instalment Purchase System, After-
sales service
II Branch Accounts - Independent Branch Debtors System, Stock 08

and Debtor System
III Joint Venture Accounts – Meaning, Joint venture v/s 08

partnership; Accounting records of Joint venture
IV Accounting for Partnership: Fundamental of Partnership; 12

Admission of Partners; Retirement and Death of Partners
V Dissolution of partnership Firm; Insolvency of Partnership Firm; 08

Amalgamation of Firm

Suggested Readings:
1. Maheshwari, S.N.: Financial Accounting, Sultan Chand, New Delhi
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta, Advanced Accountancy; S Chand & Sons
4. R.L. Gupta & M. Radhaswamy, Financial Accounting, Sultan Chand, New Delhi
7. Shukla, S.M.; Financial Accounting, Sahitya Bhawan, Agra
8. Khanuja & Karim; Financial Accounting, SBPD, Agra

Page 9 of 76
IC-202 Fundamentals of Statistics
Learning objective: The objective of this course is to provide adequate knowledge of

elementary statistics.
Credit: 04
I Introduction: Meaning, Importance and Limitation and Distrust 08

on Statistics; Collection, Classification, Tabulation, Graphic and
Diagrammatic presentation of Data (one dimensional and two
dimensional)
II Measures of Central Tendency: Mean, Median, Mode, 12

Geometric Mean, Harmonic Mean, Partition Values, Relation
among averages
III Measures of Dispersion & Skewness: Range Method, Quartile 12

Deviation, Mean Deviation, Standard Deviation, Coefficient of
Variation; Karl Pearson’s Coefficient of Skewness, Bowley’s
Coefficient of Skewness
IV Correlation Analysis: Karl Pearson’s Coefficient of Correlation, 08

Spearman’s rank Correlation Coefficient, Concurrent Deviation
Method
V Regression Analysis: Linear Regression Analysis, Regression 08

Line, Coefficient of Regression; Coefficient of Determination;
Standard Errors of Estimate, and Ratio of Variation.

Suggested Readings:
1. Gupta, S.P., Statistical Methods; S. Chand & Sons, New Delhi
2. Gupta, K. L., Business Statistics; Navyug Shahitya Sadan, Agra
3. Elhance, D. N.: Fundamentals of Statistics; Kitab Mahal, Allahabad
4. Shukla, S.M.: Business Statistics, Sahitya Bhawan, Agra
5. Gupta, B.N., and Gupta, M.C., Business Statistics, SBPD, Agra

Page 10 of 76
IC-203 Commercial Laws
Learning objective: The objective of this course is to provide a brief idea about the
framework of Commercial laws applicable to business sections.
Credit: 03
I Indian Negotiable Instruments Act 1881: Definition and 12

features of Negotiable Instruments; Promissory Notes; Bill of
Exchange, Cheque, Crossing of cheque, Dishonour and
Discharge of Negotiable instruments; Holder and ‘Holder in due
course’
II Indian Partnership Act 1932: Nature, Characteristics of 08

Partnership, Partnership deed, Registration of a firm, Dissolution
of Partnership and Firm
III The Limited Liability Partnership Act, 2008: Salient Features 08

of LLP, Difference between LLP and Partnership, LLP and
Company, LLP Agreement, Nature of LLP, Partners,
Incorporation Document, Incorporation by Registration
IV Competition Act, 2002 06
V Foreign Exchange Management Act, 1999 (FEMA) 06

Suggested Readings:
1. N.D. Kapoor, Business Law, Sultan Chand, New Delhi
2. Avtar Singh, Mercantile Law, Eastern Book Company, Lucknow.
3. Chawla & Garg, Mercantile Law, Kalyani Publishers, New Delhi
4. M.C. Kuchhal, Business Law, vikas publishing House, New Delhi
5. P.R. Chandha, Business Law, Galgotia Publications, New Delhi
6. Varshney, GK, Business Regulatory Framework, Sahitya Bhawan, Agra
7. Tuteja, S.K.: Business Law for Managers, Sultan Chand, New Delhi

Page 11 of 76
IC-204 Business Economics

Learning objective: This course is meant to acquaint the students with the principles of
Business Economics as are applicable in business.
Credit: 03
I Market: Characteristics, Classifications, Various Forms and 10

Factors Affecting the extent of Market, Cost and Revenue
Analysis
II Pricing: Objectives, Influencing Factors, Pricing under 08

different Market Situations (Pricing under Perfect and
Imperfect Competition)
III National Income: Concept, Significance, various methods of 08

measuring National Income, Difficulties in the measurement of
National Income in India, estimation of National Income,
National Income and Economic Welfare
IV Business Cycle: Meaning, Nature, Types and Various Phases. 08

Theories (Hawtrey’s and Schumpeter’s)
V Money Inflation, Deflation and Devaluation; Balance of 06

Payment

Suggested Readings:
1. Alok Srivastava: Business Economics and Public Finance, Kitab Mahal, Allahabad
2. H. K. Singh & Meera Singh: Business Economics; Kalyani Publishers, Ludhiana
3. D. D. Chaturvedi, S. L. Gupta & Anand Mittal: Managerial Economics, Brijwasi
Book Distributors, Delhi
4. Ahuja, H.L., Business Economics, S. Chand, New Delhi
5. Dewett, K.K., Modern Economic Theory, Sultan Chand, New Delhi
6. Mithani & Murthi, Fundamentals of Business Economics, Himalaya Publishing
House, Mumbai
7. Mishra & Puri, Business Economics, Himalaya Publishing House, Mumbai

Page 12 of 76
IC-205 Principles of Management
Learning objective: This course familiarizes the students with the basics of principles of
management.
Credit: 03
I Introduction to Business Organisation: Business System and 06

Forms of Business Organization including LLP and OPC; Basic
considerations in setting up a business enterprise. Emerging
trends in business: outsourcing, service sector
II Introduction to Management: Nature, Functions and 10

Significance of Management. Contributions of F.W. Taylor and
Henri Fayol to Modern Management Thoughts, Concept of
Management by Objectives (MBO), Management by Exceptions
(MBE), and Elton Mayo’s Hawthorne Studies
III The Process of Management. Planning – Decision Making. 08

Strategy Formulation. Organizing – Basic considerations.
Delegation and decentralization of authority; Span of
Management
IV Leadership: Concept, Managerial Grid, Styles of Leadership. 10

Motivation: Concept and Theories – Maslow, Herzberg,
McGregor and Ouchi.
V Controlling & Co-ordination: Concept and Process of 06

Controlling; Essentials of an effective Control System

Suggested Readings:
1. Singh, H. K. & Meera Singh: Principles of Management; PPB, Allahabad
2. Prasad, L.M.: Principles and Practices of Management, S. Chand, New Delhi
3. Weihrich and Koontz, Essentials of Management, Tata McGraw Hill, New Delhi
4. Saxena, Prabandh Ke Siddhant, Sahitya Bhawan, Agra

Page 13 of 76
IC-207 Foundation Course – English II
knowledge of writing in English for businesses.
Credit: 03
I Introduction to Communication 06
Meaning, significance, modes of organizational communication
II Written Communication 10
(i) Meetings, notice, agenda, minutes etc.
(ii) Business Correspondence – Letters of enquiry, order,
complaint, claims, interview call, appointment, indent,
credit, etc.
III Oral Communication 08

(i) Interview and Interview Skills
(ii) Speeches and other forms of public speaking
IV Editing Skills 08
Spellings, Letters, Punctuation
V Restating and Comprehension 08

(i) Expansion of an idea, précis writing
(ii) Comprehension of an unseen passage

Suggested Readings:
1. Synergy. Published by Orient Longman Pvt. Ltd, India.

Page 14 of 76
Course Structure Semester III 2015-2016

Paper
Code
total
IC-301 Corporate Accounting
60 30 05 05 40 100 04
Fundamentals of Cost
IC-302
Accounting 60 30 05 05 40 100 04
IC-303 Principles of Auditing

60 30 05 05 40 100 03
IC-304 Business Statistics

60 30 05 05 40 100 03
Business
IC-305
Communication 60 30 05 05 40 100 03
Fundamentals of
IC-306
Computer 60 30 05 05 40 100 03
Environmental Studies -
IC-307
I 60 30 05 05 40 100 03
Total Credit 23

Page 15 of 76
SEMESTER - III
IC-301 Corporate Accounting
Learning objective: This course enable the students to develop awareness about corporate
accounting in conformity with the provisions of Companies Act.
Credit: 04
I Issue, forfeiture and Re-issue of shares; Redemption of 12

Preference shares
II Issue and Redemption of Debentures 08
III Final Accounts of Company - Excluding Managerial 08

remuneration and Disposal of Profits; Liquidation of Company
IV Valuation of Shares and Goodwill 08
V Accounting for Amalgamation of Companies as per Indian 12

Accounting Standard –14 (AS-14); Accounting for Internal
Reconstruction – Excluding inter-company holdings and
Reconstruction Schemes

Suggested Readings:
1. Shukla, M.B.: Corporate Accounting, Kitab Mahal, Allahabad
2. Maheshwari, S.N.: Corporate Accounting, Vikas Publishing House, New Delhi
3. Gupta, R.L. and Radhaswami, M.: Company Accounts, Sultan Chand, New Delhi
4. Monga, J.R., Ahuja, Girish and Sahgal, Ashok: Financial Accounting, Mayur
Paperback, Noida.
5. Roy, Ramendu: Financial Accounting, Prayag Pustak Bhawan, Allahabad
6. Tulsiyan, P.C.: Financial Accounting
7. Shukla, S.M., Corporate Accounting, Sahitya Bhawan, Agra
8. Khanuja & Karim, Corporate Accounting, SBPD, Agra

Page 16 of 76
IC-302 Fundamentals of Cost Accounting

Learning objective: This course exposes the students to the basic concepts and the tools used in cost
accounting.
Credit: 04

I Introduction: Nature, Scope, Objectives and Importance of Cost 08
Accounting, Various Cost concepts, Classification of costs/elements of
costs, Difference between Cost accounting, Financial Accounting and
Management Accounting.
II Material: Storage of Material: Bin Card, stores ledger card, Difference 10

between store ledger and Bin Card, treatment of spoilage, wastage and
scrap of material; Issue of Material: Requisition note, Methods of
pricing of Material issued: FIFO, LIFO, HIFO, Average cost price
methods and Standard price method; Control: Need, responsibility,
methods of inventory control: ABC Analysis and EOQ concept,
perpetual inventory system, periodic stock taking system.
III Labour: Time Keeping and Time Booking, Methods of Time Keeping, 08
Methods of Time Booking, Methods of Remunerating Labour, various
incentive plans, Group Bonus Scheme, other incentive schemes, Labour
turnover, measurement of labour turnover.
IV Overheads: Types of Overhead; Apportionment, Absorption, and 10

Allocation of Overheads; Over-valuation and Under-valuation of
Overheads; Computation of Machine Hour Rate.
V Unit Costing: Concept of and Need for Unit Costing; Preparation of 12

Cost Sheet, Statement of Cost Sheet, and Tender Price; Preparation of
Reconciliation Statement of the profit of the cost and financial
accounts

Suggested Readings:
1. Jain, S.P. & Narang, K.L.; Cost Accounting
2. Agrawal, M.L., Cost Accounting, Sahitya Bhawan, Agra
3. Mehta, B.K., Lagat Lekhnankan (लागत लेखाांकन
), SBPD, Agra
4. Kishore, Ravi M., Cost Accounting, Taxmann, New Delhi
5. Tulsiyan, P. C., Cost Accounting, S. Chand, New Delhi

Page 17 of 76
IC-303 Principles of Auditing

Learning objective: This course aims at imparting knowledge about the principles and
methods of auditing and their applications.
Credit: 03
I Introduction of Auditing: Nature, Scope, importance, 06
Classification of and Objectives of Auditing, Difference
between book keeping, Accountancy and Auditing, Auditing
Principles.
II Audit Process: Preparation before commencement of audit, 08
Audit programme, Audit note book, files and working papers,
Routine checking and Test checking. Internal check system and
Internal control.
III Vouching: Meaning and Importance of Vouching, Vouchers 08
and Points to be noted therein, Vouching of Cash Receipts and
Payment Transactions, Vouching of Purchase Book and
Purchase Return Book, Sales Book and Sales Return Book.
IV Verification and Valuation of Assets: Meaning and 08
Objectives, Auditors Position as Regards Valuation of Assets,
Verification of Fixed assets, current assets and investments.
V Appointment, Rights, Duties and Liabilities of a Company 10

Auditor: Appointment, Remuneration and Removal of a
Company Auditor, Rights and Duties of an Auditor – Legal
Provisions under the Companies Act, Liabilities of a Company
Auditor for Negligence, Misfeasance and Criminal Liability.
Suggested Readings:
1. Jha, Aruna: A Student’s Guide to Auditing. Taxmann, New Delhi.
2. Gupta, Kamal and Ashok Arora: Fundamentals of Auditing. Tata Mc-Graw Hill
3. Publishing Co. Ltd., New Delhi.
4. Sharma,T.R: Principles and Problems, Sahitya Bhawan Publication, Agra.
5. Mehta, B.K., Auditing, SBPD, Agra

Page 18 of 76
IC-304 Business Statistics

Learning objective: It enables the students to gain understanding of statistical techniques
as are applicable to business.
Credit: 03
I Index Number: Fixed-base and Chain-based Index numbers, 08
Changing and Shifting of Base, Weighted Index number, Cost
of living Index Number, Fisher’s Ideal Index Number,
Reversibility Tests.
II Time Series Analysis: Meaning, Importance and Components 08
of a Time Series, Long Term Secular Trend-Free Hand Curve
Method, Semi Average Method, Moving Average Method and
Method of Least square.
III Probability Theory: Addition and Multiplication Theorems of 10
Probability, Application of Addition Theorem, Multiplication
Theorem, Bayes’ Theorem.
IV Interpolation and Extrapolation: Meaning, Importance, and 08
Limitations; Methods of Interpolation – Binomial, Newton’s,
and Lagrange’s Method; Extrapolation.
V Business Forecasting: Elements, Importance, Limitations and 06
Theories of Business Forecasting.
Suggested Readings:
1. Gupta, S.P., Statistical Methods; S. Chand & Sons, New Delhi
3. Elhance, D. N.: Fundamentals of Statistics; Kitab Mahal, Allahabad
4. Shukla, S.M.: Business Statistics, Sahitya Bhawan, Agra
5. Gupta, B.N., and Gupta, M.C., Business Statistics, SBPD, Agra

Page 19 of 76
IC-305 Business Communication

Learning objective: The objective of this course is to develop effective business
communication skills among the students.
Credit: 03
I Introduction to Business Communication: Nature, objective 08
and Importance of Business Communication, Barriers to
Communication, Principles of effective Communication,
Theories & Process of Communication.
II Forms of Communication: Oral Presentation: Principles of Oral 08
Presentations, Factors affecting Presentation, Appearing in
Interviews, Interviewing Skills ; Non- verbal aspects of
Communication: Body language; Kinesics, Proxemics, Para
language
III Modern forms of Communication: Fax, E- mail and Video 08
Conferencing etc.
IV Corporate Communication: Formal and Informal 08

Communication Networks; Grapevine Communication, Barriers
in Communication; Communication Practices in Business; Group
discussions; Mock Interviews , Seminars; Individual and Group
Presentations; Effective listening, Principles and Factors affecting
listening exercises;
V Writing skills: 08
Writing, Rewriting and Editing Business letters and memo
formats; Persuasive letters; sales letters; Collection letters; Report
writing, Writing resumes.
Suggested Readings:
1. Kaul, Business Communication, Prentice Hall, New Delhi
2. Sharma, R.C. & Krishna Mohan, Business Correspondence and Report Writing, Sultan
Chand, New Delhi
3. Rao, Nageshwar & Das, R.P.; Business Communication; Himalaya Publishing House,
Mumbai
4. Rao Subba, Kumar B. Anita, Bindu, C. Hima, Business Communication, Cengage
Learning India Pvt. Ltd., New Delhi
5. Nawal, Mallika, Business Communication, Cengage Learning India Pvt. Ltd., New
Delhi

Page 20 of 76
IC-306 Fundamentals of Computer
Learning objective: To provide basic understanding of Computer devices and Operating

System.
Credit: 03

Basics of Computer: Development of Computer, Computer System
I 08
Concepts, Characteristics, Capabilities, and Limitations of Computer;
Types of, and Generation of Computer, Computer Architecture
Basic Input-Output Devices: Keyboard, Mouse, Joystick, MICR,
II 08
OCR, Bar-code Reader; Basic Output Device: Printer, Types of Printer,
Monitors: LCD, LED, IPS Display
Computer Memory: Different types of memory devices, Magnetic
III 08
Hard-disk, Pen drives, and Solid State Drive; Primary Memory V/s
Secondary Memory, Optical Media: CDs, DVDs, and Blu-ray disks
Computer Software: Definition, Software and its needs; Types of
IV 08
Software: Application Software, System Software, Firmware;
Evaluation of Programming Language; Different types of Programming
Languages: High Level, Assembly Level, Low Level and 4th
Generation Languages; Their Advantages and Disadvantages;
Language Translator, Compiler, Interpreter, Assembler; Introduction to
MS Office
Operating System and other Software: Definition, and Objective of
V 08
Operating System, Types of Operating System, DOS, and Windows;
Characteristics of DOS, Basic Commands of DOS; Accounting
Software: Tally; Virus: Types of Virus, Virus Detection and Protection
Suggested Readings:
1. Mohan, P.: Fundamentals of Computers, Himalaya Publications, Mumbai
2. Kahate, Atul: Fundamentals of Computers, Tata McGraw Hill, New Delhi
3. Srinivas, V.: Fundamentals of Computers, Kalyani Publications, Ludhiyana
4. Singh, Sukhbir: Fundamentals of Computers, Khanna Publication, Delhi

Page 21 of 76
IC-307 ENVIRONMENTAL STUDIES – I

Learning objective: The objective of this course is to make students familiar with the environmental resources
and conditions.
Credit: 03

The Multidisciplinary Nature of Environmental Studies: Definition, Scope,
I and Importance, Nature for Public Awareness 04
Natural Resources: Renewable and Non-renewable Resources:
II Natural Resources and Associated Problems: Forest Resources: Use and 12
Over-exploitation, Deforestation, Case Studies: Timber Extraction, Mining,
Dams, and their effects on forests and tribal people;
A) Water Resources: Use and Over-utilisation of Surface and Ground Water;
Floods, Drought; Conflicts over Water; Dams: Benefits and Problems
B) Mineral Resources: Use and Over-exploitation; Environmental effects of
Extracting and using Mineral Resources, Case Studies
C) Food Resources: World Food Problems, Changes caused by Agriculture
and Overgrazing; Effects of Modern Agriculture, Fertilizer-pesticide
problems, Water logging, Salinity, Case Studies
D) Energy Resources: Growing Energy Needs, Renewable and Non-
renewable Energy Sources, Use of Alternate Energy Sources, Case Studies
E) Land Resources: Land as a resource; Land Degradation, Man-induced
Landslides, Soil Erosion, and Desertification
III Role of an individual in conservation of natural resources; Equitable use of 04
resources for sustainable life-style
Concept of an eco-system structure and function of an eco-system; Producers,
IV Consumers, and Decomposers; Energy Flow in the Eco-system, Ecological 10
Succession, Food Chain, Food Webs, and Ecological Pyramids
Introduction, Types, Characteristics, Features, Structure, and Functions of the
following: Forest Eco-system, Grassland Eco-system, Desert Eco-system,
Aquatic Eco-system (Ponds, Streams, Lakes, Rivers, Oceans, Estuaries)
Bio-diversity and its conservation: Introduction – Definition: Genetic,
V Species, and Eco-system Diversity, Bio-geographical Classification of India; 10
Value of Bio-diversity: Consumptive Use, Productive Use, Social, Ethical,
Aesthetics and Option Values; Bio-diversity at Global, National and Local
Levels; India as Mega-diversity Nation; Hot-spot of Bio-diversity; Threats to
Bio-diversity: Habitat Loss, Poaching of Wildlife, Man-Wildlife Conflicts;
Endangered and Endemic Species of India; Conservation of Bio-diverstiy: In-
situ, and Ex-situ Conservation Bio-diversity
Suggested Readings:
1. Dhameja, S.K. Environmental Studies 2007. S. K. Kataria and Sons, New Delhi 110006
2. P D Sharma. Ecology and Environment. Publisher: Rastogi Publications-Meerut.
3. Gupta, K.M. Environment and Ecology, 2008. Umesh Publication, New Delhi.
4. Srivastava, S. Environmental Studies 2007. S. K. Kataria and Sons, New Delhi 110006

Page 22 of 76
Course Structure Semester IV 2015-2016

Paper
Code
total
Advanced Cost
IC-401 60 30 05 05 40 100 04
Accounting
IC-402 Specialised Accounting 60 30 05 05 40 100 04
IC-403 Advanced Auditing 60 30 05 05 40 100 03
IC-404 Company Law 60 30 05 05 40 100 03
Entrepreneurship
IC-405 60 30 05 05 40 100 03
Development
Introduction to
IC-406 60 30 05 05 40 100 03
Information Technology
Environmental Studies -
IC-407 60 30 05 05 40 100 03
II
Total Credit 23

Page 23 of 76
IC-401 Advanced Cost Accounting

Learning objective: This course exposes the students to the advance knowledge and the
tools used in cost accounting.
Credit: 04
I Contract Costing: Preparation of Contract Account, 08
Determination of Profit on Completed and Uncompleted
Contracts; Preparation of Work-in-progress Account and Balance
Sheet.
II Process Costing: Preparation of Process Accounts; Treatment of 08
Normal and Abnormal Wastage, and Abnormal Effectiveness;
calculation of unrealised profit, Concept of Joint and by-products.
III Operating Costing: Meaning and characteristics of Operating 12
Cost, Computation of Operating Cost of specific services
(Transport Costing, Power House Costing and Hotel Costing).
IV Cost-Volume-Profit Analysis: Concept of Marginal Cost, 10
Concept and uses of Contribution, P/V Ratio Analysis and their
implications; Breakeven Point and their analysis, Breakeven
Chart.
V Uniform Costing and Inter-firm Comparisons: Uniform 10
Costing -Meaning, Objectives and Requisites of Uniform
Costing; Benefits and Limitations of Uniform Costing; Inter-firm
Comparisons-Meaning, Objectives and Procedure of Inter-firm
Comparisons; Advantages and Limitations.
Suggested Readings:
1. Arora, M.N.: Cost Accounting – Principles and Practice, Vikas Publishing House, New
Delhi
2. Maheshwari, S.N.: Cost Accounting, Vikas Publishing House, New Delhi
3. Jain, S.P. & Narang, K.L.; Cost Accounting, Kalyani Publication, Ludhiana
4. Shukla, M.B.: Cost and Management Accounting, Himalaya Publishing House, Mumbai
5. Gupta & Gupta, Management Accounting, Sahitya Bhawan, Agra
6. Kishore, Ravi M., Cost Accounting, Taxmann, New Delhi

Page 24 of 76
IC- 402 Specialised Accounting

Learning objective: To acquaint students with accounting procedures of Public Utility
Undertakings.
Credit: 04
I Accounting of Banking Companies: Slip System, Preparation 08
of Final Accounts, Accounting for Doubtful Customers, rebate
and discount.
II Accounting of General Insurance Companies: Meaning of 08
Insurance, Types of Insurance, Accounting records of general
insurance company (revenue account, profit & loss account,
profit & loss appropriation account, balance sheet, adjustment
entries)
III Accounts of Public Utilities Companies (Double Accounts 12
system): Introduction of Double Accounts System, Preparation
of final accounts according to double accounts (revenue account,
net revenue account and balance sheet) of railways, electricity,
water supply and gas supply companies.
IV Accounting of Holding Company: Meaning, Formation and 10
Control; Advantages and Disadvantages; Preparation of
Consolidated Balance Sheet.
V Inflation Accounting: Introduction, Limitations of Historical 10
Accounting, Necessity of Inflation Accounting, Impact of Price-
level changes in Financial Statements; Methods of Accounting
for Price-level Changes – Current Purchasing Power Method,
Current Cost Accounting Method.
Suggested Readings:
1. Prakash, Jagdish: Advanced Accountancy; PPB, Allahabad (Hindi & English)
2. Maheshwari & Maheshwari: Advanced Accountancy; Vikas Publishing House, New
Delhi
3. Ramendu Roy: Accounting Principles and Practice; PPB, Allahabad (Hindi & English)
4. Jain &Narang: Advanced Accountancy; Kalyani Publishers, Ludhiana
5. Shukla, S.M., व
िशिष्
टिकृ
त ले
खे
,Sahitya Bhawan, Agra
6. Shukla, S.M., Specialised Accounting, Sahitya Bhawan, Agra

Page 25 of 76
BC-403 Advanced Auditing
Learning objective: This course aims at imparting advance knowledge about the principles
and methods of auditing and their applications.
Credit: 03
I Capital and Revenue: Classification, Items chargeable to Capital; 08

Items chargeable to revenue; auditor’s duty.
II Depreciation, Provision and Reserve, Divisible profit and 08

Dividends
III Auditor’s Report: Subject matter of auditor’s report, Types of 08

auditor’s report, Importance of Auditors report, Auditor’s certificate;
Investigation: Essentials, Scope and Objectives of Investigation,
Distinction between Audit and Investigation. Investigation for Specific
Purpose. Position of Investigator.
IV Cost Audit: Definition, Objects of Cost Audit, Cost Audit in Practice- 10

Material, Labour and Overheads, Cost Audit under Companies Act;
Cost Audit Report
Management and Tax Audit: Introduction, Objectives, Criticism of
Management and Tax Audit, difference between Cost, Management
and Tax Audit. Qualification and Quality of Management Auditor,
Management Audit Programme, Management Audit Report.
V Audit of Different Institutions (Educational Institution, Banking 06

Company); Audit of Computerised Accounts

Suggested Readings:
1. Jha, Aruna: A Student’s Guide to Auditing. Taxmann, New Delhi.
2. Gupta, Kamal and Ashok Arora: Fundamentals of Auditing. Tata Mc-Graw Hill
Publishing Co. Ltd., New Delhi.
3. Gupta Kamal: Contemporary Auditing; Tata McGraw-Hill, New Delhi.
4. Sharma,T.R: Principles and Problems, Sahitya Bhawan Publication, Agra.
5. B. K.Mehta, Auditing, Sahitya Bhawan Publishers and distributors, Agra

Page 26 of 76
IC-404 Company Law

Learning objective: The objective of this course is to provide basic knowledge of the provisions of
the Companies Act, 2013; along with relevant case law.
Credit: 03
I Introduction: Historical Development of Concept of Corporate Law in 06
India; Company-Definition, Meaning, Nature and its Characteristics;
Corporate Veil, Types of Companies.
II Incorporation and its Consequences: Incorporation of a company; 10
Promoters-Meaning, Position, Duties, Rights, Responsibilities and
Liabilities; Formation of Companies - Procedural Aspects;
Memorandum of Association & Articles of Association and their
Alteration; Conversion of Companies; Commencement of Business;
Doctrine of Ultra-Vires, Constructive Notice, Indoor Management.
III Capital Management: Concept of Capital and Financing of 10
Companies - Sources of Capital; Classes and Types of Shares; Issue of
Shares at Par, Premium and Discount; Forfeiture and Surrender of
Shares; Bonus Issues; Rights Issues; Issue of Sweat Equity Shares;
Employees Stock Option Scheme; Private Placement; Alteration of
Share Capital - Reduction of Capital; Buy-Back of Shares; Prospectus-
Definition; Abridged Prospectus; Red-Herring Prospectus; Shelf
Prospectus; Information Memorandum; Contents, Registration;
Misrepresentations and Penalties; Allotment of Shares; Minimum
Subscription; Irregular Allotment; Share Certificates; Debentures and
its types.
IV Management and Control of Companies: Directors-Types, 08
Appointment/Reappointment, Qualifications, Disqualifications,
Retirement, Resignation and Removal of Managing and Whole-Time
Directors and Manager; Powers and Duties; Remuneration of Directors;
Board of Directors; Membership in a Company: Rights and Privileges
of Members; Dematerialisation and Rematerialisation of Securities;
Transfer and Transmission of Securities.
V Miscellaneous: Majority Powers and Minority Rights; Prevention of 06
Oppression and Mismanagement; Winding Up of Company
Suggested Readings:
1. Singh, Avtar Company Law, Eastern Book Co. , Lucknow
2. Kuchal, M.C. Modern Indian Company Law, Sri Mahavir Books, Noida
3. Kapoor, N.D. Company Law- Incorporating the Provisions of the Companies
Amendment Act, 2000, Sultan Chand. New Delhi.
4. Tulsian,P.C., Business Law, Tata McGraw Hill, New Delhi.
5. Shukla, S.M., Company Law, Sahitya Bhawan, Agra

Page 27 of 76
IC-405 Entrepreneurship Development
Learning objective: It provides exposure to the students to the entrepreneurial culture and
industrial growth so as to preparing them to set up and manage their
own small units.
Credit: 03
I Entrepreneurship: Concept, Characteristics, Need, functions; 08

Risk and Types of Risk; Barriers of Entrepreneurship.
II Entrepreneur: Characteristics, Qualities, Functions, Types, 08

Emergence of Entrepreneurial class; Difference between
Entrepreneur & Manager; Theories of Entrepreneurship;
Entrepreneurship & Environment
III Entrepreneurship Development Programme (EDP): Meaning 08

Need, Objective, Steps, outline, achievements and training
programme, Institutions Established by the Government,
Government Assistance and incentives; Barriers of
Entrepreneurship Development in India
IV Women Entrepreneurship: Meanings, Characteristics, 08

Qualities, Problems, Steps taken to help women entrepreneur
V Small Business: Process of establishing Small Business, Nature, 08

Objectives and Importance of Small Business; Role of Financial
Institutions in financing of small business; Infrastructural
facilities; Latest Government policy with regard to small
business; Legal requirements for establishment of new unit

Suggested Readings:
1. Vasant Desai; Dynamics of Entrepreneurial Development and Management, Himalaya
Publishing House, New Delhi.
2. C.S.V. Murthy; Small Scale Industries and Entrepreneurial Development, Himalaya
Publishing House, New Delhi.
3. Sangram Keshari Mohanty : Fundamentals of Entrepreneurship, Prentice Hall of India
Pvt. Ltd., New Delhi.
4. Panda, Shiba Charan. Entrepreneurship Development. New Delhi, Anmol Publications.
(Latest Edition)

Page 28 of 76
IC-406 Introduction to Information Technology
Learning objective: The objective of the course is to familiarize the students with the
innovations in information technology and how it affects business.
Credit: 03

Introduction: What is Information Technology (IT), Role of IT
I 08
in different areas; Benefit of IT, Need of IT
II Computer Network: Definition, Criteria, Advantages, and 08
Limitation of Computer Networking, Communication Types;
Electronic Data Interchange (EDI); Types of Computer Network;;
Network Topology; LAN, and Other Network and related
protocols; OSI Model, TCP/IP Model; Networking, Hardware,
and Software
Internet: Introduction to Internet basic, Internet Protocol; IP
III 08
Address; Application of Internet; World Wide Web (WWW), E-
mail, Chatting, Telnet, FTP, Electronic Conferencing, and Tele-
conferencing; Benefit and Limitations of Internet
Latest IT Trends: E-commerce, Types of E-commerce, M-
IV 08
Commerce, Electronic Payment System, Mobile Banking,
Geographic Information System (GIS)
Role of IT in Business: Benefit of using IT in Business; Case
V 08
Study of any E-commerce site
Suggested Readings:
1. Edwards, Ward and Bytheway, The Essence of Information System, Prentice Hall, New
Delhi.
2. Kanter, Managing with information, Prentice Hall, New Delhi.
3. Yeats, Systems Analysis & Design, MacMillan India, New Delhi.
4. Goyal, Management Information System, MacMillan India, New Delhi.

Page 29 of 76
IC-407 Environmental Studies – II

Learning objective: The objective of this course is to make students familiar with the
environmental resources and conditions.
Credit: 03
I Definition, Causes, Effects and Control Measures of: Air 08
Pollution, Water Pollution, Soil Pollution, Marine Pollution,
Noise Pollution, Thermal Pollution, Nuclear Hazards
II Soil Waste Management: Causes, Effects, and Control Measures 08
of Urban and Industrial Wastes; Role of an individual in
Prevention of Pollution; Pollution Case Studies; Disaster
Management: Floods, Earthquake, Cyclone, and Landslides
III Human Population and the Environment; Population Growth, 06
Variation among Nations; Population Explosion: Family Welfare
Programme; Environment and Human health; Human Rights
IV Social Issues and the Environment; From unsustainable to 08
sustainable development, Urban problems related to Energy,
Water Conservation, Rain Water Harvesting, Watershed
Management, Resettlement and Rehabilitation of people, its
problems and concerns, case studies
V Environmental Ethics; Issues and Possible Solutions, Climate 10
Change, Global Warming, Acid Rain, Ozone Layer Depletion,
Nuclear Accidents, and Holocaust, Case studies, Wasteland
reclamation, Consumerism and Waste products, Environment
Protection Act, Air (Prevention and Control of Pollution) Act;
Water (Prevention and Control of Pollution) Act, Wildlife
Protection Act, Forest Conservation Act, Issues involved in
enforcement of Environmental Legislation, Public Awareness,
Value Education, HIV/ AIDS, Women and Child Welfare, Role
of Information Technology in Environment and Human Health,
Case Studies
Suggested Readings:
1. Dhameja, S.K. Environmental Studies 2007. S. K. Kataria and Sons, New Delhi 110006
2. P D Sharma. Ecology and Environment. Publisher: Rastogi Publications-Meerut.
3. Gupta, K.M. Environment and Ecology, 2008. Umesh Publication, New Delhi.
4. Srivastava, S. Environmental Studies 2007. S. K. Kataria and Sons, New Delhi 110006

Page 30 of 76
Course Structure Semester V 2015-2016

Paper
Code
total
Fundamentals of
IC-501 60 30 05 05 40 100 04
Income Tax
Management
IC-502 60 30 05 05 40 100 03
Accounting
Fundamentals of
IC-503 Banking & 60 30 05 05 40 100 03
Insurance
IC-504 E-Commerce 60 30 05 05 40 100 03
Elective I (Finance)
IC-505 A Security Analysis 60 30 05 05 40 100 04
Financial
IC-506 A 60 30 05 05 40 100 03
Management
Elective II (Marketing)
Principles of
IC-505 B 60 30 05 05 40 100 04
Marketing
Sales & Promotion
IC-506 B 60 30 05 05 40 100 03
Management
Total Credit (04 Core + 02 Elective Papers) 20

Page 31 of 76
SEMESTER V
IC-501 Fundamentals of Income Tax

Learning objective: It enables the students to know the basics of Income Tax Act and its
implications.
Credit: 04
I Introduction: Income Tax - A brief history, Salient features, 06
important definitions: Income, Agricultural Income, and Casual
Income, Assessment Year, Previous Year, Gross Total Income,
Total Income, Person, Assessee.
II Residence and Tax Liabilities: Determination of residential 06
status, Residential Status and Incidence of Tax, and scope of
total income; Incomes exempted from Income Tax
III Heads of Income; Computation of Income from Salaries; 12
Computation of Income from House Property
IV Computation of Profit and Gains from business or profession; 12
Computation of Income from Capital Gains; Computation of
Income from other sources
V Clubbing and aggregation of income; Set off and carry 12
forward of losses; Deductions while computing Total Income
Suggested Readings:
1. Gaur, V. P. & Narang, D. B.: Income Tax – Law & Practice; Kalyani Publishers,
Ludhiana
2. Ahuja, Girish & Gupta ,Ravi: Systematic Approach to Income Tax; Bharat Law House,
New Delhi
3. Mehrotra, H. C.: Income Tax Law; Sahitya Bhawan, Agra
4. Pagare, Dinkar: Law and Practice of Income Tax; S. Chand & Sons, New Delhi
5. Singhania, V. K.: Students’ Guide to Income Tax, Taxman Publications (P) Ltd. Delhi
6. Saklecha, Sripal; Income Tax-Law & Accounts , Satish Printers, Indore

Page 32 of 76
IC-502 Management Accounting

Learning objective: This course provides the students an understanding of the application of
accounting techniques for management.
Credit: 03
I Management Accounting: Meaning, Nature, Scope and 06
Functions of Management Accounting; Management Accounting
and Decision Making; Management Accounting v/s Financial
Accounting and Cost Accounting; Tools & Techniques of
Management Accounting
II Budgeting and Budgetary Control: Concept of Budget, 12
Budgeting and Budgetary Control, Types of Budget, Static and
Flexible Budgeting, Preparation of Cash Budget, Sales Budget,
Production Budget, Materials Budget, and Master Budget;
Advantages and Limitations of Budgetary Control.
III Standard Costing & Cost Variance Analysis: Basic concept of 12
standard, Advantages of standard costing, limitations. Types of
ratio, Analysis of Variance, Material Cost Variances, Labour
Cost Variances and Overhead Variances.
IV Responsibility Accounting: Meaning, Characteristics, 05
Advantages and Disadvantages, Steps involved in Responsibility
Accounting, Responsibility Centres.
V Zero-base Budgeting (ZBB): Basic Concept, Advantages and 05
Limitations, Steps in ZBB; Performance Budgeting.
Suggested Readings:
1. Gupta & Gupta; Management Accounting, SBPD, Agra
2. Agrawal & Agrawal; Management Accounting, Ramesh Book Depot, Jaipur
3. Hingorani, Ramanathan & Grewal; Management Accounting, Sultan Chand & Sons,
New Delhi
4. Sahaf, M.A.; Management Accounting – Principles & Practice, Vikas Publishing House,
New Delhi
5. Pandey, I.M.; Management Accounting, Vikas Publishing House, New Delhi
6. Gupta, S. P & Gupta, K. L..; Management Accounting, Sahitya Bhawan, Agra

Page 33 of 76
IC-503 Fundamentals of Banking & Insurance

Learning objective: This course enables the students to know the fundamentals of Banking
& Insurance.
Credit: 03
I Banking: Growth, Definition, and Functions; Nationalisation of 08
banks; Banking System in India; Relationship between Banker
and Customer; Operation of bank accounts.
II Banking Regulation Act, 1949; Reserve Bank of India Act, 1935. 07
III Commercial Banks: Meaning, Function, Management and 05
Investment Policies of Commercial Banks, Recent trends in
Indian Commercial Banks
IV Introduction to Insurance: Definition and nature of insurance, 10
evolution of insurance, role and importance of insurance,
insurance contract, reinsurance and double insurance; Life
insurance: meaning and nature of life insurance contract,
classification and types of policies, Annuity, policy condition,
calculation of premium, surrender value.
V General insurance: meaning and nature of general insurance 10
contract, Types of general insurance policies; Marine Insurance:
Meaning, policy conditions, premium calculation, marine losses,
settlement of claims; Fire insurance: meaning and nature of Fire
Insurance, uses of fire insurance, fire insurance contract, kinds of
policies, policy condition, rate fixation in fire insurance,
settlement of claim.
Suggested Readings:
1. Dorfman; Introduction to Risk Management and Insurance; PHI Learning Private
Limited, New Delhi
2. Sethi & Bhatia; Elements of Banking and Insurance; PHI Learning Private Limited,
New Delhi
3. Tripathy & Pal; Insurance: Theory and Practice; PHI Learning Private Limited, New
Delhi
4. Shekhar, K.C.; Banking Theory & Practice, Vaani Publishing House, New Delhi
5. Sharma H.C. & Sharma R. K.; Banking Law and Practice, Sahitya Bhawan, Agra
6. Gopal & Gopal; Principles and Practices of Banking and Insurance, Himalaya
Publishing House, Mumbai

Page 34 of 76
IC-504 E-Commerce
Learning objective: The objective of this course is to familiarize the students with the basics
of e-commerce and to comprehend its potential.
Credit: 03
I History of E-commerce, definition, classification: B2B, B2C, 06
C2C, G2C, B2G sites; Traditional Commerce Vs. E-Commerce;
Operations of E-commerce, Advantages and Disadvantages of E-
commerce, E-commerce opportunities for industries
II Electronic Payment Systems: Main concerns in Internet 08
Banking, Digital Payment Requirements, Digital Token-based e-
payment Systems, Credit cards as e-payment Systems, debit cards
as e-payment Systems The mobile payments, smart cards, e-
credit accounts; Cheque Payment Systems on the internet: e-
Cheque; Designing e-Payment Systems
III Cryptography: Meaning, Encryption Techniques: Caesar’s, 08
Letter Pairing, RSA, and DES; Symmetric and Asymmetric Key
Crypto Systems; Private Key; Public Key; Digital Signature:
Meaning, Process, Legal Position of Digital Signatures, Working
of Digital Signature Technology; Secure e-payment process
method: Secure Socket Layer (SSL), Secure Electronic
Transactions (SET).
IV e-Security: Information System Security, Firewall: Concept, 10
Components, Essentials in Firewall, Benefits of an Internet
Firewall; The PPT Model; The e-Security framework; M-
Commerce: Meaning, Ideal M-commerce Market
Characteristics; Wireless Application Protocol (WAP): Meaning,
WAP Architecture; GPRS; Wireless Technologies: AMPS,
TDMA, CDMA, GSM; Different Generations in Wireless
Communications: 1G, 2G, 3G, and 4G; Mobile Commerce in
India.
V Web Browsing: Browsers, Basic functions, Latest Features of 08
Internet Explorer, Mozilla Firefox and Google Chrome; Case
Study on Two internationally Successful and Five domestically
successful e-commerce websites
Suggested Readings:
1. P. T. Joseph, Introduction to E-commerce; Prentice-Hall India
2. Agarwala , K.N. and D. Agarwala, Business on the Net : What’s and How’s of E-
Commerce , McMillan
3. Ravi, Frontiers of E-Commerce, Tata McGraw Hill, New Delhi
4. O’Brien J., Management Information System, Tata McGraw Hill, New Delhi
5. Oberoi, Sundeep, E-Security and You , Tata McGraw Hill, New Delhi

Page 35 of 76
IC-505 A Security Analysis

Learning Objective: This course aims to provide essential knowledge about analysis of
securities.
Credit: 04
I Investment: Introduction, Investment Avenues, Financial vs. 06
Economic Investment; Investment, Speculation, and Gambling;
Objectives of Investment; Types of Investors; Aim of Security
Analysis; Approaches to Security Analysis
II Risk: Components, Systematic and Unsystematic Risk; 10
Measurement of Risk – Covariance, Correlation Coefficient;
Measurement of Systematic Risk
III Valuation of Shares and Bonds 10
IV Fundamental Analysis: Introduction, Intrinsic value Vs. Market 10
Value, Economic analysis, Economic forecasting; Industry Analysis,
components of industry analysis, Porter model; Company Analysis
V Technical Analysis: Introduction, Logic behind technical analysis, 12
Different technique of analysis, DOW Theory, Volume indicators,
market sentiments indicators, Confidence indicators, Points and Figure
charting, Bar charting
Suggested Readings:
1. Bhalla. V.K. Investment Management: Security Analysis and Portfolio Management,
Sultan Chand, New Delhi.
2. Chandra, Prasana: Investment Analysis & Portfolio Management, Vikas Publishing
House, New Delhi.
3. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing
House Pvt. Ltd., New Delhi.
4. Ranganathan, M. & Madhumathi, R.: Investment Analysis and Portfolio Management,
Pearson Education, New Delhi.
5. Parthieswara, Rao.B.: Portfolio Management, Excel Books, New Delhi.

Page 36 of 76
IC-506 A Financial Management
Learning objective: The objective of this course is to help students understand the
conceptual framework of financial management.
Credit: 03
I Introduction: Meaning, Nature scope and importance of 08
Financial Management; Finance Function; Financial Decisions:
financing decisions, investment decision and dividend decisions.
Objectives of Financial Management: profit v/s wealth
maximisation.
II Financing Decision: Long-term sources of finance, Concept and 10
approaches of capital structure decision, NI, NOI, MM Approach;
Capitalisation- Over and Under Capitalisation, Leverage-
Operating and financial leverage; Cost of Capital- Meaning and
Significance, Calculation of Cost of Debts, Equity and Preference
Share Capital, Retained Earning and Composite Cost of Capital.
III Investment Decision: Capital Budgeting-Nature of Investment 10
Decisions, Investment Evaluation Criteria- PBP, Post Pay Back
Profitability, Discounted Pay Back Period, Return on Investment
(ROI & ARR), PV Method, NPV method, IRR .
IV Working Capital: meaning, concepts and need, Estimation of 06
Working Capital.
V Dividend Decision: Factors affecting dividend decision; 06
Retained earnings, Dividend theories; Dividend Policy
Suggested Readings:
1. Howard and Upton: Introduction to Business Finance; McGraw Hill Book Co. New
York
2. Shukla, M. B.: Business Finance, Chaitanya Publishing House, Allahabad (Hindi)
3. Singh, H. K. & Srivastava, Sankalp: Business Finance; PPB, Allahabad (Hindi &
English)
4. Gupta, Shashi K. and Sharma, R.K.: Financial Management, Kalyani Publication,
Ludhiyana
5. Pandey, I.M.: Financial Management, Vikas Publishing House, New Delhi
6. Khan, M.Y. and Jain, P.K.: Financial Management, Tata McGraw Hill, New Delhi
7. Gupta, S.P.: Financial Management, Sahitya Bhawan, Agra

Page 37 of 76
IC-505 B Principles of Marketing

Learning objective: The objective of this course is to help students to understand the
concept of marketing and its applications.
Credit: 04
I Introduction: Nature, scope, functions and Importance of 08
Marketing; Concept of Selling and Marketing.
II Product: Concept, significance and Classification; Product 10
Planning; Product Life Cycle.
III Market Segmentation: Concept and Significance; Objective and 10
bases; Selection of a suitable market; Marketing Mix: Concept
and component; Factors influencing marketing mix.
IV Pricing: Meaning, nature and component; Factors influencing 12
price; Different Price Policies; Process of Pricing; Pricing of new
product; Promotion: Concept; Personal Selling, Advertising and
Sales Promotion.
V Distribution Channel: Significance, Functions and Process of 08
Distribution, Levels of Distribution: Whole Sale and Retail.
Suggested Readings:
1. Kotler, Keller and Jha, Marketing Management – A South Asian Perspective, PHI, New
Delhi.
2. Warmer, Marketing and Distribution, Macmillan, New York
3. Pyle, Marketing Principles, Macmillan, New York
4. David W. Cravens & Woodniff, Robert Hills, Gerald. E.: Marketing Management,
AITBS, New Delhi
5. Kotler, Philip & Armstrong, G : Principles of Marketing, Pearson, New Delhi
6. Mishra, M.N. : Modern Marketing Management, S.Chand, New Delhi.
7. Neelmegham, S. : Marketing in India: Cases and Readings, Sultan Chand, New Delhi
8. Sherlekar, S.A. : Marketing Management, Himalaya Publishing House, New Delhi
9. Saxena, Rajan : Marketing Management, Vikas Publishing House, New Delhi

Page 38 of 76
IC-506 B Sales Management

Learning objective: The purpose of this paper is to acquaint the students with the concepts
which are helpful in developing a sound sales management policy and
managing the sales force.
Credit: 03
I Introduction: Concept, objectives and functions of sales 08
management; Fundamentals of selling process; Salesmanship and
sales manager
II Sales Planning: Importance and types of sales planning; Sales 08
planning process; Sales forecasting; Territory allocation; Sales
quota and sales budget.
III Sales organisations: Setting of a sales organisation; Planning 08
process; Principles of determining sales organisation.
IV Sales Force Management: Estimating man power recruitment 08
and selection; Training and development; Remuneration and
incentives.
V Control process: Objectives and need of control; Steps in 08
controlling; Different techniques of controlling; Ideal control
system and evaluation.
Suggested Readings:
1. Kirkpatrick, C.A.: Salesmanship, D.B. Taraparevala Sons and Co., Bombay
2. Anderson, R.: Professional Sales Management, Prentice Hall Inc. New Jersey
3. Still, Cundiff and Govani, Sales Management, Pearson Education
4. Stenton and Burkirk : Management of Sales Force
5. Panda and Sahadev, Sales and Distribution Management, Oxford Publication
6. Sahu, P.K. and Raut, K.C., Salesmanship and Sales Management, Vikas Publishing
House, New Delhi.

Page 39 of 76
Course Structure Semester VI 2015-2016

Paper Code Paper Title Marks Sub- Total Credit
total
Income Tax – Law
IC-601 60 30 05 05 40 100 04
& Accounts
IC-602 Indirect Taxes 60 30 05 05 40 100 03
Financial
IC-603 60 30 05 05 40 100 03
Statement Analysis
Human Resource
IC-604 60 30 05 05 40 100 03
Management
Portfolio
IC-605 A 60 30 05 05 40 100 04
Management
Indian Financial
IC- 606 A 60 30 05 05 40 100 03
System
International
IC-605 B 60 30 05 05 40 100 04
Marketing
Advertising
IC-606 B 60 30 05 05 40 100 03
Management

Page 40 of 76
SEMESTER VI
IC-601 Income Tax – Law & Accounts

Learning objective: It enables the students to know the basics of Income Tax Act and its
implications.
Credit: 04
I Deductions from Gross Total Income while computing total 10
income; Rebate and Relief of Tax.
II Computation of total Income and tax liability of an individual. 12
III Assessment of Hindu Undivided Family (HUF); Assessment of 12
Firm.
IV Tax deducted at source (TDS); Advance Payment of Tax; 08
Assessment Procedure; Income Tax Authorities – Rights, Duties
and Powers.
V Recovery and Refund of Tax, Appeals and Revisions, Penalties, 06
Offences and Prosecutions.
Suggested Readings:
1. V. P. Gaur & D. B. Narang: Income Tax – Law & Practice; Kalyani Publishres,
Ludhiana
2. Girish Ahuja & Ravi Gupta: Systematic Approach to Income Tax; Bharat Law House,
New Delhi
3. H. C. Mehrotra: Income Tax Law; Sahitya Bhawan, Agra
4. Saklecha, Shripal: Income Tax, Satish Printers, Indore.
6. V. K. Singhania: Students’ Guide to Income Tax, Taxmann Publications (P) Ltd. Delhi

Page 41 of 76
IC-602 Indirect Taxes
Learning objective: This course aims at imparting basic knowledge about major indirect
taxes.
Credit: 03
I Central Excise Act, 1944 - Meaning, Levy & collection, 08
classification of Goods, Definitions, Registration, Valuations,
Computation of Cental Excise Duty, Payment of Duty and
Removal of Goods, Refund of Duties, Appeals & Penalties,
CENVAT Scheme in Excise.
II Chhattisgarh Excise Duty – Brief History, Objectives; Import, 08
Export, and Transport; Licences, Permits and Passes; Duties and
Fees.
III Customs Duty Act, 1962—An Overview, Levy, Collection & 08
exemption from Customs duties, Date of determination of duty &
Tariff Valuation, Prohibitions/restrictions on Impact & Export,
Determination of Duty, Warehousing, Duty drawbacks U/s 74 &
75, Special provisions relating to Baggage's, Postal Goods.
IV Central Sales Tax, 1956—Features, Terms, Definitions, 08
Registration of dealers— Procedure of Cancellation &
Duplication & registration, Computation of Taxable Turnover
and Tax Liability; Filing of Returns; Use of various Forms;
Authorities; Penalties & Appeals.
V Introduction to Chhattisgarh Value Added Tax (VAT) Act, 08
2005 - Concept, Important Definitions, Tax Liability, Tax-free
Goods, Registration, Computation of Taxable Turnover.
Suggested Readings:
1. Datey, V.S, Indirect Taxes- Law and Practice, Taxmann Publications, New Delhi.
2. Balachandran, V., Indirect Taxes, Sultan Chand & Sons, New Delhi.
3. Chowdhry,Harshad C., Central Excise and Customs, Ashoda Publications, Udaipur.
4. How to Deal with VAT : Kul Bhushan, Pearson Education, 2005
5. Saklecha, Sripal; Indirect Tax, Satish Printers, Indore
6. Mehrotra, H.C.; Indirect Tax, Sahitya Bhawan, Agra

Page 42 of 76
IC-603 Financial Statement Analysis
Learning objective: This course aims to provide essential knowledge about analysis of
financial statements.
Credit: 03
I Financial Statements: Meaning, Objectives, and Limitations of 05
Financial Statements; Analysis and Interpretation of Financial
Statements; Trend Analysis.
II Ratio Analysis: Meaning, Types, Uses, and Limitations; 10
Computation and Interpretation of Different Ratios.
III Analysis of Funds Flow and Cash Flow (as per AS-3). 10
IV Marginal Costing & its Applications: Concept of Marginal 10
Costing and Absorption Costing, Preparation of Income
Statement; Application of Marginal Costing-Decisions regarding
Sales mix, Make or Buy Decisions, Pricing Decisions, Exploring
a New Market, and Shut-down Decisions.
V Reporting to Management: Objective of reporting, reporting 05
needs at different managerial levels; Types of reports, modes of
reporting, reporting at different levels of management.
Suggested Readings:
1. Gupta, S.P.; Accounting For Managerial Decisions, Sahitya Bhawan Publishers, Agra
2. Gupta & Gupta; Management Accounting, SBPD, Agra
3. Agrawal & Agrawal; Management Accounting, Ramesh Book Depot, Jaipur
4. Hingorani, Ramanathan & Grewal; Management Accounting, Sultan Chand & Sons,
New Delhi
5. Saha, M.A.; Management Accounting – Principles & Practice, Vikas Publishing House,
New Delhi
6. Pandey, I.M.; Management Accounting, Vikas Publishing House, New Delhi

Page 43 of 76
IC-604 Human Resource Management
Learning objective: The objective of this course is to make students familiar with the
aspects of Human Resource Management.
Credit: 03
I Human Resource Management: Meaning, Objectives, 06
Significance, Hurdles; Functions and Role of HR Manager in
Global Scenario.
II Manpower Planning: Need, Process, Factors affecting 08
manpower, Existing methods of manpower, Limitations.
III Recruitment & Selection: Sources of manpower, Selection 10
procedure, Recruitment Policies and Placement; Training and
Development: Career Planning, Need, Importance and Types of
Training, Organisation and Training Programmes, Methods of
Training and an Ideal Training Programme; Executive
Development Programmes (EDP)
IV Job Evaluation: Objectives, Conditions of Job Evaluation, 08
Procedure, Advantages and Disadvantages.
V Performance Appraisal: Concept, Need, Principles and 08
Methods of Performance Appraisal.
Suggested Readings:
1. T. N. Chabra: Human Resource Management – Concept and Issues; Dhanpat Rai & Co.,
Delhi
2. Dessler, Gary; Human Resource Management; Prentice Hall, New Delhi
3. Ajai Kumar Singhal: Human Resource Management; Sharda Pustak Bhawan, Allahabad
4. Mamoria & Dashora; Personnel Management & Industrial Relations, Sahitya Bhawan,
Agra
5. Chopra, Rakesh K.; Management of Human Resources, Kitab Mahal, Allahabad
6. Bhagoliwal, T.N.; Personnel Management & Industrial Relations, SBPD, Agra

Page 44 of 76
IC-605 A Portfolio Management

Learning Objective: It enables the students to know the basics of portfolio preparation,
management and timely revision.
Credit: 04
I Portfolio Management: Meaning, importance, objectives and 06
various issues in portfolio construction, revision of portfolio and
evaluation.
II Efficient Market Hypothesis: Concept, Forms – Weak-form, 10
Semi-strong form, and Strong form; Portfolio Analysis:
Estimating rate of return and standard deviation of portfolio returns;
effects of combining securities; Markowitz risk-return optimization.
III Single Index Model: Portfolio Total Risk, Portfolio Market Risk, and 08
Unique Risk; Sharpe’s Optimisation Solution.
IV Capital Market Theory: Capital Asset Pricing Model (CAPM) - 14
Capital Market Line, Security Market Line; Risk-free Lending and
Borrowing; Recent Developments, Arbitrage Pricing Theory, Two-
factor Model, and Multi-factor Model.
V Portfolio Construction and Evaluation: Techniques of 10
Portfolio Construction; Measures of Return; Risk-adjusted
measures of Performance Evaluation; Evaluation Criteria and
Procedure.
Suggested Readings:
1. Bhalla. V.K. Investment Management: Security Analysis and Portfolio Management,
Sultan Chand, New Delhi.
2. Chandra, Prasana: Investment Analysis & Portfolio Management, Vikas Publishing
House, New Delhi.
3. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing
House Pvt. Ltd., New Delhi.
4. Ranganathan, M. & Madhumathi, R.: Investment Analysis and Portfolio Management,
Pearson Education, New Delhi.
5. Parthieswara, Rao.B.: Portfolio Management, Excel Books, New Delhi.

Page 45 of 76
IC-606 A Indian Financial System

Learning objective: The objective of this course is to acquaint students with an overview of
Indian Financial System.
Credit: 03
I Introduction: Formal and Informal Financial Sectors; 06
Components of Formal Financial System – Institutions, Markets,
Instruments, and Services; Interaction among Financial System
Components; Functions of a Financial System.
II Financial Institutions: Development Financial Institutions – 08
IFCI, SIDBI, IDFC, EXIM Bank, NABARD; Banking
Institutions – Functions of Bank; Scheduled Commercial Banks,
NBFCs; Financial Regulation: SEBI – Management, Powers
and Functions; Regulations, Guidelines, and Schemes Issued by
the SEBI; SROs; Investor Protection Measures; Investors’
Education; Investors’ Grievances Redressal.
III Financial Markets: Money Market – Functions, and Benefits; 10
Capital Market – Functions, Types, and Reforms in Primary and
Secondary Capital Market; Book-Building Mechanism.
IV Financial Instruments: Money Market Instruments - T-bills, 08
Commercial Paper, Commercial Bills, Certificate of Deposit,
Call/Notice Money Market; New Financial Instruments –
Floating Rate Bonds, Zero Interest Bonds, Deep Discount Bonds,
Revolving Underwriting Finance Facility, Collateralised Debt
Obligations.
V Financial Services: A brief introduction to Merchant Banking, 08
Venture Capital, Securitisation, Depositories and Custodians,
Credit Rating; Factoring and Forfaiting.
Suggested Readings:
1. Pathak, Bharati V.; Indian Financial System, Pearson Education, New Delhi
2. Babu, G Ramesh; Indian Financial System, Himalaya Publishing House, Mumbai
3. Desai, Vasant; Fundamentals of the Indian Financial System, Himalaya Publishing

House, Mumbai
4. Khan, M.Y.; Indian Financial System; Tata McGraw Hill Education, New Delhi
5. Gurusamy; Indian Financial System; Tata McGraw Hill Education, New Delhi

Page 46 of 76
IC-605 B International Marketing

Learning objective: This course aims at acquainting student with the operations of
marketing in international environment.
Credit: 04
I Introduction to International Marketing: Nature, scope and 08

importance, Distinction between International trade and
Internal Marketing, International Vs Domestic Marketing;
International marketing environment: Internal marketing
environment, External marketing environment- micro and
macro environment
II Foreign market selection: Market selection process, 10

Determinants of market selection.
Product Decisions: Product planning for global market,
III 10
Innovation and new product development.
International pricing: Pricing objectives, Environmental
IV 10
influences on Pricing Decisions; Marketing Entry Decision:
Franchising, Exporting; Direct and Indirect Exporting, Types of
export Intermediaries
Distribution channels: Meaning and concept, Characteristics,
V 10
Methods of International Distribution, Factors affecting choice
of channels
Suggested Readings:
1. Johri, Lalit M.: International Marketing: Strategies for Success. University of Delhi,
Faculty of Management Studies.
2. Bhattacharya, B.: Export Marketing: Strategies for Success, New Delhi, Global
Business
3. Cherunilam, Francis, “International Marketing”, Himalaya Publishing House,
Mumbai.
4. Pathak, A.V.: Managing International Corporations
5. Rathore, Rathore & Jani, “International Marketing”, Himalaya Publishing House,
Mumbai.
6. Subhash C.Jain: International Marketing Management, South-Western Publication.
7. Varshney, R. L. and Bhattacharya, B. (2001). International Marketing: An
Indian Perspectives, Sultan Chand, New Delhi.
8. Nargundkar R.: International Marketing, Himalaya Publishing House, Mumbai.
9. Srinivasan, R, International Marketing, PHI, New Delhi

Page 47 of 76
IC-606 B Advertising Management

Learning objective: The aim of the paper is to acquaint the students with concepts,
techniques and give experience in the application of these concepts
for developing an effective advertising programme.
Credit: 03
Introduction: Meaning, Objectives, Functions and Need of
I 08
Advertisement, Types of Advertisements, Advertising
Management Process.
Advertising Budget: Purpose, Planning Process- Advantages
II 10
and Limitations, Methods of Determining Advertising Budget.
Development and Testing: Determining Advertising Message
III 10
and Copy: headlines, body, copy, logo, illustrations, creative
styles and advertising appeal, copy testing.
Media Planning: Print Media, Broadcasting Media, Media
IV 10
Planning, Media Selection and Media Testing.
Organisation and Control: Role of Advertising Agencies,
V 10
Advertising Agency and Client Relationship (CAR), Media and
Agency Relationship (MAR), Evaluating Advertising
Effectiveness, Pre and Post Test.
Suggested Readings:
1. Anderson, R & Hair: Professional Sales Management, Tata McGraw Hill, New Delhi.
2. Mohan, Mahendra :Advertising Management, Tata McGraw Hill, New Delhi.
3. Rathore,B.S. : Advertising Management, Himalaya Publishing House, Mumbai
4. Batra, Rajeev, myers, Johan G. and Aaker, David A.: Advertising Management,
Prentice Hall of India, New Delhi.
5. Sahu, P.K. and Raut, K.C., Salesmanship and Sales Management, Vikas Publishing
House, New Delhi.

Page 48 of 76
Course Structure Semester VII 2015-2016

Paper
Code
total
Organisational
IC-701 60 30 05 05 40 100 04
Behaviour
Corporate Financial
IC-702 60 30 05 05 40 100 04
Accounting
IC-703 Statistical Analysis 60 30 05 05 40 100 04
Managerial
IC-704 60 30 05 05 40 100 04
Economics
Computer
IC-705 Applications in 60 30 05 05 40 100 04
Business
Total Credit 20

Page 49 of 76
IC-701 ORGANISATIONAL BEHAVIOUR

Learning objective: This course aims at imparting knowledge about human-being behaviour
and perception with respect to business organisation.
Credit: 04
I Introduction: Concept, Meaning, and Scope of OB; Characteristics 08
and Goals of OB; Levels of Analysis in OB; OB and Other Fields of
Study; Models of OB; Challenges and Opportunities for OB.
II Individual Behaviour: Factors Affecting Behaviour – Personal, 10
Environmental, and Organisational; Personality – Meaning,
Characteristics, Determinants; Theories of Personality –
Freudian, Carl Jung’s, Erikson; The Big Five Personality Traits
III Perception: Meaning, Definition, Nature, Importance of 12
Perception; The Perception Process; Factors influencing the
Perceptual Set; Strategies for Improving Perceptual Skills;
Learning: Meaning, Definition, Nature, Principles, and
Determinants of Learning
IV Inter-Personal Behaviour: Meaning and Definition; Analysis of Self 08
Awareness; Analysis of Ego States; Analysis of Transactions; Script
Analysis; Games Analysis; Analysis of Life Positions; Stroking.
V Group Dynamics: Meaning, Definition, and Features of Group 10
Dynamics; Types of Groups; Group Decision Making: Meaning,
Definition, and Nature of Decision Making; Decision Making in
Groups; Decision Making Process; Advantages and Disadvantages of
Group Decision Making
Suggested Readings:
1. Ashwathappa, K: Organisational Behaviour, Himalaya Publishing House,
Mumbai
2. Arnold, H.J. & Fieldman D.C: Organisational Behaviour, McGraw-Hill Book
Company, New York.
3. Dwivedi, R.S.: Human Relations and Organizational Behaviour, Galgotia
Publishing
4. Dayal, Ishwar: Organizational Development, Ane Books Pvt. Ltd, New Delhi
5. Luthans, F.: Organizational Behaviour, New York McGraw-Hill
6. Prasad L.M.: Organisational Theory & Behaviour, S. Chand, New Delhi
7. Robbins, S.P.: Organizational Behaviour, Prentice-Hall India, New Delhi
8. Rao, V.S.P & Narayana, P.S.: Organisational Theory & Behaviour, Himalaya
Publishing House, Mumbai

Page 50 of 76
IC-702 CORPORATE FINANCIAL ACCOUNTING

Learning objective: To impart both theoretical and practical knowledge about treatment of
different advance aspects of accountancy.
Credit: 04
I Introduction: Framing of Accounting Standards, National and 08
International Accounting Authorities, Adoption of International
Financial Reporting Standards (IFRS).
II Voyage Accounting: Meaning, and Preparation of Voyage 10
Accounts; Investment Accounts: Meaning of investment,
Concept of cum-interest and ex-interest, purchase and sale;
Preparation of Investment Accounts.
III Advanced problems for business purchase, amalgamation (as 14
per AS-14), and external reconstruction (excluding problems of
amalgamation of inter-company holding)
IV Accounting involved in liquidation of companies, Statement of Affairs 08
(including deficiency/ surplus accounts) and ‘B’ Contributories
V Royalty Accounting: Concept of Royalty, Lessee, Lessor, Minimum 08
Rent (Dead Rent), Treatment of Short-workings, Government Subsidy;
Strike and Lock-out; Royalty Reserve Account.
Suggested Readings:
1. Khanuja & Karim, Corporate Accounting, SBPD, Agra
2. Shukla, S.M., Corporate Accounting, Sahitya Bhawan, Agra
3. Shukla, M.B.: Corporate Accounting, Kitab Mahal, Allahabad
4. Khanuja & Karim; Financial Accounting, SBPD, Agra
6. Maheshwari, S.N.: Financial Accounting, Sultan Chand, New Delhi
7. Shukla, S.M.; Financial Accounting, Sahitya Bhawan, Agra
9. R.L. Gupta & M. Radhaswamy, Financial Accounting, Sultan Chand, New
Delhi
11. M.C. Shukla, T.S. Grewal, and S.C. Gupta, Advanced Accountancy; S Chand &
Sons

Page 51 of 76
IC-703 STATISTICAL ANALYSIS

Learning objective: To impart knowledge about advance application of different statistical
methods in business and research.
Credit: 04
I Introduction, Functions, Limitations, Importance and distrust on 08
statistics, Statistical Investigation, Census and Sample
Investigation, Editing the Statistical Data
II Probability Theory and Distributions: Probability-Classical, 10
Relative and Subjective; Addition and Multiplication Probability
Models; Conditional Probability; Bernoulli and Bayes’ Theorem;
Binomial, Poisson and Normal Distributions-their Characteristics
and Applications.
III Tests of Significance, Types of Errors in Testing of Hypothesis, 10
Level of Significance-Confidence Interval and Confidence
Limits, Two tailed and One tailed Tests, Standard Error and its
Utility, Degrees of Freedom, Test Statistics, Critical Values,
Acceptance and Rejection Regions.
IV Parametric Tests: Difference Between Large and Small Sample 10
Tests of Significance; Assumptions in Large Sample Theory;
Tests of Significance in Attributes; Significance Tests in Large
Variables and Significance Tests in Small Sample; Students t-
Distribution-Assumptions and Applications; F-test; Analysis of
Variance-Assumptions and its Applications
V Non-Parametric Tests: Meaning and Characteristics of Non- 10
Parametric Tests; Difference Between Parametric and
Nonparametric Tests; Chi square Test-Assumptions, Conditions
and Applications; Sign Test, Wilcoxon Matched Pairs Test; Mann
Whitney Wilcoxon Test and Kruskal Wallis Test.
Suggested Readings:
1. Elhance, D. N., Fundamentals of Statistics, Kitab Mahal, Allahabad
2. Hooda, R. P.: Statistics for Business & Economics, Macmillan
3. Gupta, S. P., Statistical Methods, Sultan Chand, New Delhi
5. Gupta, B.N.: Business Statistics, SPBD, Agra
6. Shukla & Sahai, Statistical Analysis, Sahitya Bhawan, Agra

Page 52 of 76
IC-704 MANAGERIAL ECONOMICS

Learning objective: To provide knowledge about real life applications of different economics
theories.
Credit: 04
I Nature and Scope of Managerial Economics : Managerial 08
Economist’s Roles and Responsibilities; Relation with Economics and
other Disciplines; Business Objective Models – Profit Maximization,
Sales Maximisation, Managerial Discretion and Behavioural Models;
Fundamental Economic Concepts – Incremental, Opportunity Cost,
Discounting and Equi-Marginal or Substitution Concepts.
II Theory of Consumer Demand : Cardinal Utility Analysis of Demand; 10
Ordinal Utility Analysis of Demand; Revealed Preference; Consumer’s
Choice; Individual and Market Demand Functions; Law of Demand -
Price, Income and Substitution Effects, Bandwagon Effects and
Snob/Veblen Effects, Giffen’s Paradox.
III Demand Elasticity and Forecasting : Elasticity of Demand - 08
Determinants and Distinctions, Degrees and Measurements of Price,
Income, Cross Advertising; Elasticities and Applications in Business;
Decisions, Demand Estimation- Functional Forms, Demand
Forecasting, Need for and Steps in Demand Forecasting and Demand
Forecasting Techniques for Established as well as New Products.
IV Production Theory : Production Function; Laws of Variable 12
Proportions; Producer’s Equilibrium - Traditional Analysis, Isoquant,
Iso-cost and Ridge Lines and Modern Analysis of Producer’s
Equilibrium-Expansion Path and Returns to Scale as per Isoquants;
Economies and Diseconomies of Scale – Internal and External.
V Cost Theory : Implications of Costs – Real, Alternative and Money 10
Costs; Cost Distinctions and Functions; Cost Behaviour in Short-Run
and Economic Capacity; Derivation of Long Run Costs; Modern
Analysis of Costs - Average Fixed and Average Variable Costs and
Reserve Capacity; Relevance of Costs in Business Decisions.
Suggested Readings:
1. Calva & Waugh: Micro Economics: An Introductory Text.
2. Dwivedi, D. N.: Managerial Economics, Vikas Publishing House, New Delhi
3. Jhingan, M.L.: Micro Economic Theory, S. Chand, New Delhi
4. Maheshwari, K.L.: Managerial Economics.
5. Mehta, P.L.: Managerial Economics, Kalyani Publishers, New Delhi
6. Varshney & Maheswari: Managerial Economics, S. Chand, New Delhi

Page 53 of 76
IC-705 COMPUTER APPLICATIONS IN BUSINESS

Learning objective: To impart advance knowledge of Computer Applications especially in
context of businesses.
Credit: 04
I Computer Fundamentals: Meaning and Characteristics; Computer 08
Generations; Classification of Computers; Organisation of Computer;
Input and Output Devices; Storage Devices; PC as a Virtual Office.
II Information Technology: Meaning and Components; Basic Idea of 10
Different Types of Networks; Internet-a Global Network; E-Mail;
Common Protocol Used in Internet; Concept of World Wide Web and
Internet Browsing; Internet Security; Application of Internet in
Business.
III Operating Systems and Word Processing: Concepts; Basic Idea of 10
DOS, WINDOWS and Unix; Introduction and Working with MS-Word
in MS-Office; MS-Excel; MS-Power Point-Basic Commands,
Formatting Text and Documents; Working with Graphics and Creating
Presentation the Easy Way.
IV Introduction to Accounting Packages: Preparation of Vouchers, 12
Invoice and Salary Statements; Maintenance of Inventory Records,
Maintenance of Accounting Books and Final Accounts; Financial
Reports Generation.
V Database Management System: Traditional File Management; 08
Processing Techniques; Limitation of File Management Systems;
Meaning and Features of DBMS; Components of DBMS; Architecture
of DBMS; Functioning of DBMS.
Suggested Readings:
1. Satish Jain, Fundamentals of Computers, BPB Publications
2. Ron Mansfield, Working in Microsoft Office, McGraw Hill Education, India
3. Malhotra, Computer in Management,
4. V. Raja Raman, Computer Fundamentals
5. P. K. Sinha, Computer Fundamentals

Page 54 of 76
Course Structure Semester VIII 2015-2016

Paper
Code
total
IC-801 Organisational Theory 60 30 05 05 40 100 04
IC-802 Accounting Theory 60 30 05 05 40 100 04
Quantitative
IC-803 60 30 05 05 40 100 04
Techniques
Working Capital
IC-804 60 30 05 05 40 100 04
Management
Marketing
IC-805 60 30 05 05 40 100 04
Management
Total Credit 20

Page 55 of 76
IC-801 ORGANISATIONAL THEORY

Learning objective: The study shall enable students with the behavioural aspects of the
organisation’s culture and its management.
Credit: 04
I Team Development and Management of Conflict: Nature of Teams; 10
Difference between Work Groups an Work Teams; Characteristics of
Effective Teams; Importance of Teams; Levels of Conflict –
Individual, Interpersonal, Group Level and Organisation Level
Conflict; Causes of Conflict; Stages of Conflict; Conflict Management
– Preventive and Curative Measures.
II Organisational Change and Organisational Development: 12
Introduction, Meaning, Forces, and Types of Change; Levels of
Change; Change Process; Change Agents; Human Reactions to
Change; Causes of Resistance to Change; Overcoming Resistance to
Change; Meaning, and Definition; Characteristics, Need, Benefits,
Limitations, Assumptions, and Values of OD; Steps in OD Process;
Techniques of OD; Limitations and Effectiveness of OD.
III Organisational Culture: Introduction, Meaning, and Definition; 10
Characteristics and Components of Culture; Uniformity of Culture –
Dominant Culture and Sub Cultures, Strong Culture and Weak
Cultures, Mechanistic and Organic Cultures; Authoritarian and
Participative Cultures; National Vs. Organisational Culture.
IV Power and Politics: Meaning and Definition of Power; Distinction 08
between Power, Authority, and Influence; Sources, Faces, Acquisition
of Power; Power Dynamics; Characteristics of Organisational Politics;
Causes of Political Behaviour; Functions of Organisational Politics;
Managing Political Behaviour.
V Quality of Working Life: Introduction, Concept, Scope, Principles 08
and Techniques for improving QWL
Suggested Readings:
1. Ashwathappa, K: Organisational Behaviour, Himalaya Publishing House, Mumbai
2. Arnold, H.J. & Fieldman D.C: Organisational Behaviour, McGraw-Hill Book Company,
New York.
3. Dayal, Ishwar: Organizational Development, Ane Books Pvt. Ltd, New Delhi
4. Luthans, F.: Organizational Behaviour, New York McGraw-Hill
5. Prasad L.M.: Organisational Theory & Behaviour, S. Chand, New Delhi
6. Robbins, S.P.: Organizational Behaviour, Prentice-Hall India, New Delhi

Page 56 of 76
IC-802 Accounting Theory
Learning objective: To acquaint students with different principles and regulatory aspects of
accounting.
Credit: 04
I An Overview of Accounting Theory: Conceptual framework of 10
Accounting; Uses and Users of Accounting Information;
Changing Role of Accounting Information; Concept and Need of
Accounting Theory; Overview of Accounting Theory; Relation
between Accounting Theory and Accounting Practice.
II Structure of Accounting Theory: Generally Accepted 08
Accounting Principles; Financial Statements – Meaning, Uses,
Functions and Limitations; Financial Statement Analysis:
Objectives, Procedure for Analysis and Interpretation.
III Indian Accounting Standards: Procedure of Setting Accounting 12
Standard in India – Accounting Standard Board (ASB), and other
advisory boards; Introduction to Ind AS; In-depth Study of
Important Accounting Standards.
IV Harmonisation of Accounting Policies: Introduction to IASC, 10
and IASB, and procedure of setting of IAS, and IFRS;
Convergence and harmonisation of Indian Accounting Standards
with IFRS.
V Reporting Practices: Corporate Reporting and its Objectives, 08
disclosure requirements, periodic and segment reporting.
Harmonisation of corporate reports.
Suggested Readings:
1. Anthony R.N., D.F. Hawkins and K.A. Merchant, Accounting: Text and Cases ,
McGraw Hill, 1999
2. Jawahar Lal, Accounting Theory and Pr actice, Himalaya Publishing House, 2008.
3. L.S. Porwal, Accounting Theory, TMH, 2000.
4. Mahapatra Das, A. K., International Accounting, PHI, New Delhi


Page 57 of 76
IC-803 Quantitative Techniques
Learning objective: The objective of this course is to develop effective quantitative skills
among the students.
Credit: 04
I Concept of Function: Types, Limit, Continuity and Derivative; 10

Rules of Differentiation; Rules of Partial Differentiation;
Problems of Maxima and Minima in Single and Two Variable.
II Determinants and their basic properties: Solution of 10

Simultaneous Equations through Cramer’s Rule; Concept of
Matrix – their types; simple operations on matrices; Matrix
Inversion and Rank of a Matrix.
III Linear Programming: Basic Concept; Formulation of Linear 10

Programming Problem – Its Structure and Variables; Solution of
Linear Programming through Graphical and Simplex Method.
IV Game Theory: Strategies – Simple and Mixed (2X2); Value of a 10

Game; Saddle Point Solution; Simple Applications.
V Network Analysis: PERT/CPM, Application areas of PERT and 08

CPM.

Suggested Readings:
1. Agrawal, J. D., and Ghosh, Sagarika. Quantitative Techniques for Financial Analysis.
New Delhi. Indian Institute of Finance.
2. Sharma, S. C., Sehenoy, G. V., Shrivastava, V. K. Quantitative Techniques for
Managerial Decision Making. New Delhi. Wiley Western Ltd.
3. Sharma, J. K. Operations Research: Theory and Applications. New Delhi. Mac Millan
India Ltd.

Page 58 of 76
IC-804 Working Capital Management

Learning objective: To acquaint students with advanced aspects of working capital practices in
corporates.
Credit: 04

Introduction: Concept of Working Capital; Components of Working
I 06
Capital; Interdependence among Components of Working Capital;
Estimating Working Capital Needs; Factors Affecting the Need for
Working Capital; Managing Working Capital; Objectives of Working
Capital Management.
II Financing Working Capital: Sources of Working Capital Finance – A 12
Brief Overview of Long-term and Short-term Sources of Finance,
Financing Policies-Maturity Matching Policy, Aggressive Policy, And
Conservative Policy.
Management of Cash: Motives for Holding Cash; Need for and
III 12
Objectives of Cash Management; Cash Forecasting and Cash Budgets;
Cash Cycle, Determining the Optimum Level of Cash Balances.
Baumol Model, Miller-Orr Model.
Management of Receivables: Concept and Nature of Receivables;
IV 12
Purpose of Receivables; Costs and Benefits of Receivables; Factors
Affecting Size of Receivables; Managing Receivables – The Profit
Decision and Optimum Size Determination; Sound Credit Policy –
Credit Standard and Credit Limit, Credit Period, Cash Discounts and
Collections.
Management of Inventory: Concept, Nature, and Components of
V 06
Inventory; Benefits of Holding Inventory; Risks and Costs of
Inventory; Managing Inventory – Minimising Costs and Optimum Size
Determination; Inventory Management System- Economic Order
Quantity Subsystem, Reorder-Point Subsystem, Stock-Level
Subsystem, and Tying Together the Subsystems into a Total Inventory
Management System; ABC Analysis; Just-in-Time Concept, VED
Analysis.
Suggested Readings:
1. Khan, M.Y. & Jain, P.K., Financial Management, Tata McGraw Hill, New Delhi
3. Mathur, Satish, B, Working Capital Management and Control, New Age
International(P) Limited, Publishers, New Delhi.
4. Jain, Narendra Kumar, Working Capital Management, A.P.H. Publishing Corporation,
New Delhi
5. Gupta, Shashi K., Sharma, R.K., Financial Management, Kalyani Publications, New
Delhi

Page 59 of 76
IC-805 Marketing Management
Learning objective: The study shall provide the students in-depth knowledge about
marketing and its real life applications in corporate world.
Credit: 04

Introduction: Concept and functions of Marketing, Nature and
I 06
importance of Marketing, Marketing Mix
Product Decisions: Product Development, Branding, Labelling
II 12
and Packaging.
Distribution Decision: Different Channels of Distribution,
III 12
Functions of Channels of distribution
Pricing: Meaning, Objectives, Process, methods of Pricing, Price
IV 12
Policies, Price Regulations.
Market Segmentation: Concept and bases of Segmentation,
Objectives of segmentation
Consumer Behaviour: Concept and factors affecting consumer
behaviour
Marketing Research: Concept, Objectives, Limitations, Process,
V 06
Planning for Marketing Research
Suggested Readings:
1. Kotler, Marketing Management, PHI, New Delhi.
2. Pyle, Marketing Principles, MaCmillan, New York
3. Kotler, Philip & Armstrong, G : Principles of Marketing, Pearson, New Delhi
4. Mishra, M.N. : Modern Marketing Management, S.Chand, New Delhi.
5. Neelmegham, S. : Marketing in India: Cases and Readings, Sultan Chand, New Delhi
6. Sherlekar, S.A. : Marketing Management, Himalaya Publishing House, New Delhi
7. Saxena, Rajan : Marketing Management, Vikas Publishing House, New Delhi

Page 60 of 76
Course Structure Semester IX 2015-2016

Paper
Code
total
Strategic
IC-901 60 30 05 05 40 100 04
Management
Corporate Tax
Planning &
IC-902 60 30 05 05 40 100 04
Management
(CTPM)
Human Resource
IC-903 Planning & 60 30 05 05 40 100 04
Development
Strategic Financial
IC-904 A 60 30 05 05 40 100 04
Management
IC-905 A Financial Services 60 30 05 05 40 100 03
IC-904 B Services Marketing 60 30 05 05 40 100 04
Product & Brand

IC-905 B 60 30 05 05 40 100 03
Management

Page 61 of 76
IC-901 Strategic Management
Learning objective: To enhance the understanding about business strategies in corporate

environment and enable the students in taking strategic decisions in
competitive global environment.
Credit: 04

Introduction: Concept of Strategy; Levels of Strategy;
I 06
Definition and Importance of Strategic Management; Different
approaches to Strategic Decision Making; Mission, Objectives,
Goals, and Purpose of Organisation.
Environmental Analysis and Diagnosis: Concept and
II 12
Components of Environment; Appraisal of Organisations:
Industry Analysis; Strategic Advantage Analysis and Diagnosis;
SWOT Analysis.
Formulation of Strategy: Analysis of Alternatives in Strategy

III 12
Formulation; Modernisation, Diversification, Integration; Merger,
Take-over and Joint Strategies; Turnaround, Divestment, and
Liquidation Strategies; Functional Strategies: Marketing,
Production/Operations and R & D plans and Policies.
Strategic Implementation: Concept, Relationship between
IV 12
Strategic Formulation and Implementation; Issues in strategy
implementation, Resource Allocation.
Strategic Evaluation and Control: Concept and Techniques of
V 06
Strategic Evaluation; Strategic Control; Strategic and Operational
Control.
Suggested Readings:
1. Sharma, R. A. Strategic Management in Indian Companies. Deep & Deep Publications,
New Delhi
2. David, Fred R.; Strategic Management, Prentice-Hall
3. Grant, Robert M., Contemporary Strategy Analysis , 5th ed., 2005 Blackwell Publishers,
Massachussets, U.S.A.
4. Hitt M.A. et. al., Strategic Management, South Western, 2009.
5. Ansoff, H. Igor, R.P. Declorch and R.I. Hayes, From Strategic Planning to
Management, Wiley.

Page 62 of 76
IC-902 Corporate Tax Planning & Management
Learning objective: To provide practical knowledge about tax planning and management for
corporate bodies.
Credit: 04

Introduction to Tax Management: Concept of tax planning;
I 06
Tax Avoidance and tax evasions; Corporate taxation and
dividend tax.
Tax Planning for New Business: Tax planning with reference to
II 12
location, nature and form of organization of new business
Tax Planning and Financial Management Decisions: Tax
III 12
planning relating to capital structure decision, dividend policy,
inter-corporate dividends and bonus shares
Tax Planning and Managerial Decisions: Tax planning in
IV 12
respect of own or lease, sale of assets used for scientific research,
make or buy decisions; Repair, replace, renewal or renovation,
and shutdown or continue decisions
Special Tax Provisions: Tax provisions relating to free trade
V 06
zones, infrastructure sector and backward areas; Tax incentives
for exporters; Tax Payment: Tax deductions and collection at
source; Advance payment of tax

Suggested Readings:
1. Gaur, V. P. & Narang, D. B.: Income Tax – Law & Practice; Kalyani Publishres,
Ludhiana
2. Ahuja, Girish & Gupta ,Ravi: Systematic Approach to Income Tax; Bharat Law House,
New Delhi
3. Mehrotra, H. C.: Income Tax Law; Sahitya Bhawan, Agra
5. Singhania, V. K.: Students’ Guide to Income Tax, Taxman Publications (P) Ltd. Delhi
6. Saklecha, Sripal; Income Tax, Satish Printers, Indore

Page 63 of 76
IC-903 Human Resource Planning & Development
Learning objective: To provide advance knowledge about HR Practices in real corporate

world to students and make them able for taking decisions related to
HR Planning and Development.
Credit: 04

Human Resource Development (HRD): Conceptual Approach,
I 06
Mechanism and Focus of HRD; Role of HRD Manager;
Changing Role of HRD in the Competitive Environment;
Significance of HRD.
Retaining Talent: Induction, Socialisation and Placement of
II 12
Employees; Mentoring, Employee Retention; Life-Friendly
Organisation (LFO); Strategies for Work-Life Balance; Quality
of Work Life (QWL).
Training and Development: Employee Training; Management
III 12
Development; Self-Development.
Competency and Performance Development: Management of
IV 12
Competencies; Competency Mapping and Development;
Assessment Centre – Scope and Use; Improving Performance
Appraisal and 360° and 540º Performance Appraisal; Employee
Counselling.
Contemporary Issues in HRD: Developing Positive
V 06
Employment Relationship; Emerging Strategies of Trade Unions
and HRD; Mergers, Acquisitions and Role of HRD; VRS and
Role of HRD; HR Outsourcing; Offshore Outsourcing (BPO) and
Challenges to HR Professionals; HR Audit.
Suggested Readings:
1. Balkaoui, A.R.& Balkaoui, J.M.: Human Resource Valuation: A Guide to Strategy and
Techniques
2. Dale, B : Total Quality and Human Resource: an Executive Guide
3. Mabey, C. & Salama, G. : Strategic Human Resource Management
4. Thomson, R. & Mabey, C. : Developing Human Resource.
5. Bhatia, S.K.: Emerging Human Resource Development, Deep & Deep
Publications, New Delhi

Page 64 of 76
IC-904 A Strategic Financial Management

Learning objective: To acquaint students with the strategic implication of Financial practices and to
enable them to take corporate decisions.
Credit: 04

Introduction: Strategic Management-Vision, Mission, Scope,
I 08
Objectives, Strategies and Operating Plans; Process of Strategic
Management; Strategic Financial Management; Changing
Environment of Business Finance – Recent Trends and Financial
Strategies.
Corporate Valuation: Concept of Value; Value Creation through
II 10
Required Rate of Return – NPV and IRR Approach; Book Value of the
Corporate Entity – Intrinsic Value; Adjusted Book Value of the
Corporate Unit; Current Market Valuation Model; Cost Theory of
Valuation; Earnings Theory of Valuation; The Gordon Model of
Valuation; Discounted Cash Flow Model.
Business Growth and Corporate Reorganisation: Reorganisation for
III 12
Growth – A Brief Overview of Expansion, Diversification, Alliances
and Cooperation, and Mergers and Acquisitions; Corporate Growth and
Financial Structure Redesigning – Leveraged Recapitalisation,
Leveraged Buy Outs and Share Buyback.
Corporate Merger and Takeover: Mergers-Concept and Types;
IV 10
Reasons for Merger; Legal Aspects of Merger; Merger Exchange Ratio;
Evaluating a Merger-Capital Budgeting Framework; Corporate
Takeover-Concept of Friendly and Hostile Takeover.
Managing Corporate Sickness and Corporate Restructuring:
V 08
Concept of Corporate Sickness; Causes of Sickness; Symptoms of
Sickness; Predicting Sickness-Financial Ratios and Altman Z Score
Model; Reorganisation for Growth-Stifled Corporate Entity – Share
Buyback, Divestiture, Sell-Offs, Spin-Offs and Equity Carve-Outs.
Suggested Readings:
1. Allen D: An introduction to Strategic Financial Management, CIMA/Kogan page,
London.
3. Copeland, T.T. Koller and J-Murrin: Valuation: Measuring and Managing the Value of
Companies, John Wiley International editions, New York
4. Mattoo, P.K. Corporate Restructuring: An Indian Perspective, Macmillan, New Delhi.
5. Pandey, I.M. Financial Management Vikas Publications, Delhi.
6. Verma J.C: Corporate Mergers, Amalgamations and Takeovers, Bharat Publishing
House, New Delhi.
7. Weston, J.F., K.S. Chung and S.E Hoag: Mergers, Restructuring and Corporate
Control, Prentice-Hall, New Delhi.

Page 65 of 76
IC-905 A Financial Services
Learning objective: To provide among students about advance knowledge of financial

services prevailing in India.
Credit: 04

Introduction: Concept, Nature of Financial Services;
I 06
Classification of Financial Services – Fund-based and Fee-based.
Merchant Banking: Introduction, Concept, Investment Banking
II 12
vs. Merchant Banking; Categories and Functions of Merchant
Banking, Issue Management; SEBI Regulations.
Factoring & Forfaiting: Concept, Modes of Operations;
III 12
Functions; Types of Factoring; Factoring; Forfaiting – Definition,
Mechanism, Forms, Benefits, and Problems of Factoring and
Forfaiting; Comparison among Forfaiting and Discounting;
Factoring in India.
Credit Rating: Rating Services; Uses, and Process of Credit
IV 12
Rating; Rating Methodology; Rating Revisions; Equity Grading;
SEBI and Credit Rating; Credit Rating Agencies in India.
Other Financial Services: Hire Purchase and Leasing,
V 06
Securitisation, Depositories and Custodian, Stock Broking, Credit
Card Services; Venture Capital In India.
Suggested Readings:
1. Desai, Vasant, Indian Financial System, Himalaya Publishing House, Mumbai
2. Khan & Jain, Indian Financial System, Tata McGraw Hill, New Delhi
3. Pathak, Bharati V.; Indian Financial System, Pearson Education, New Delhi
4. Shanmugam, R. A.; Financial Services, Wiley-India

Page 66 of 76
IC-904 B Services Marketing
Learning objective: The aim of this subject matter is to provide insight of marketing of services to
the consumers.
Credit: 04

Introduction: Concept, Characteristics and Importance of Services;
I 06
Development of Services Marketing; Concept of Services Marketing;
Role of Marketing in Services Organisation; Services Marketing Mix;
Technological Developments in Services Marketing; International
Services Marketing – A Brief Discussion Only.
Services Market and Marketing: Application of Marketing Research
II 12
in Services Marketing; Services Marketing Research Process;
Collection of Services Marketing Information; Strategic Marketing
Process for Services; Services Marketing Planning; Internal Marketing
– Concept and Components and Marketing Planning and
Implementation.
Services Product and Pricing: Service Product Concept; Service

III 12
Attributes; Life Cycle Concept of Services; New Service Development;
Positioning the Services; Service Pricing – Factors Influencing Service
Pricing; Services Pricing Policies; Steps in Pricing Strategy for
Services.
Services Distribution and Promotion: Accessibility and Availability;
IV 12
Location–Factors Considered; Promotion–Goals of Internal and
External Communication; Promotion Mix – Advertising, Personal
Selling, Sales Promotion and Publicity; Media Choice and Selection;
Managing Promotional Efforts; Role of Employees in Services
Marketing; Process and Physical Evidence.
Special Aspects of Services Marketing: Tourism Marketing;
V 06
Financial Services Marketing; Not-for-Profit Services Marketing;
Charities Marketing; Internationalisation of Services; Professional
Services and Marketing; Importance of Aftersales Services.
Suggested Readings:
1. Jha, S. M.: Service Marketing.
2. Meidan, Arthar : Bank Marketing Management, Mac-Millan, New York.
3. Malver, Colin Geoffrey Naylor: Marketing Financial Service, The Institute of Bankers,
Hobson Press Ltd., Cambridge.
4. Peroz, R.S.: Marketing Financial Services, Pregor, New York.

Page 67 of 76
IC-905 B Product & Brand Management
Learning objective: To enhance the understanding about management of product and brand
and to take decisions in competitive global environment.
Credit: 04

Product identification: Meaning, concept and classification of
I 06
product, Product mix and product line
Product planning and development: Concept and importance
II 12
of product planning, Principles and scope of product development
Development of New Product: Idea generation and screening,
III 12
Concept, development and testing, Problems in development of
new product, Failure of New product
Product simplification and diversification: Meaning types of
IV 12
simplification and diversification, Merits and demerits of
diversification
Branding strategies: Basic concept of packaging, labelling and
V 06
branding. Importance of branding, Brand awareness, brand
personality, Brand image and brand loyalty, Methods and
classification of branding, Brand testing, Branding decisions,
Brand name selection, Brand extension, family and individual
brand, Brand positioning: conceptual framework.
Suggested Readings:
1. Lehmann, Donald R. and Winer, Russel S. : Product Management, Tata McGraw Hill.
2. Aaker, David, A.: Managing Brand Equity, New York, Free Press
3. Cpwley, Don. : Understanding Brands, London, Kogan Page
4. Czemiawskd, Richard D. & Michael W. Maloney : Creating Brand Loyalty, AMACOM,
NY
5. Kapferer, J N. : Strategic Brand Management, New York, Free Press
6. Up shaw, Lyhh B. : Building Brand Identity: A Strategy for Success in a Hostile Market
place, New York, John Wiley

Page 68 of 76
Course Structure Semester X 2015-2016

Paper Code Paper Title Marks Sub- Total Credit
total
Corporate
IC-1001 Governance & 60 30 05 05 40 100 04
Business Ethics
Research
IC-1002 60 30 05 05 40 100 04
Methodology
Project Report &
IC-1003 50 marks for Project and 50 marks for Viva voce 100 04
Viva voce
Financial
IC-1004 A 60 30 05 05 40 100 04
Derivatives
International
IC-1005 A Financial 60 30 05 05 40 100 03
Management
Consumer
IC-1004 B 60 30 05 05 40 100 04
Behaviour
Marketing
IC-1005 B 60 30 05 05 40 100 03
Research

Page 69 of 76
IC-1001 Corporate Governance & Business Ethics
Learning objective: To bring conceptual clarity about different principles of corporate

governance and business ethics and making students familiar with
emerging issues of corporate governance and ethical business
practices in corporate world.
Credit: 04

Introduction: Evolution, Meaning & Concept of Corporate
I 08
Governance; Principles and Theories of Corporate Governance,
Determinants of Good Corporate Governance.
Corporate Governance Practices-Clause 49 of listing
II 10
agreement of India, Comparison of principles of Corporate
Governance in Various countries-U.K and U.S.A(Sarbanes and
Oxley Law and Cadbury Report)
Reporting on Corporate Governance in India-Compliance
III 10
with listing agreement, Companies Act, Accounting Standards,
one real life case study of any company’s report on Corporate
Governance.
Business Ethics: Meaning, Concept and approaches of Business
IV 10
Ethics. Concepts of Corporate Social Responsibility; Conflicts of
interest, Ethical Dilemmas and remedies for Ethical Dilemmas.
Ethics in different Contexts: Detailed discussion on ethical
V 10
principles in different contexts-Environmental ethics, workplace
ethics, ethics on consumer protection, advertisement ethics;
Ethics in accounting and finance.
Suggested Readings:
1. Fernando, A.C.; Corporate Governance: Principles, Policies and Practices;
Pearson
2. Chattopadhyay, P.; Corporate Mis-governance; IAA Research Foundation
3. Chakraborthy, S.K.; Ethics in Management, Oxford
4. Robert, A.G.; Monks and Minow, Nell; Corporate Governance, Wiley
5. Balachandran, V. and Chandrasekaran, V., Corporate Governance and Social
Responsibility, PHI Learning Private Limited, New Delhi, 2009.

Page 70 of 76
IC-1002 Research Methodology
Learning objective: To impart in students the core knowledge related to research and its
processes.
Credit: 04

Introduction: Meaning, Objectives, Significance and Types of
I 06
research, Selection and Formulation of Research Problems
Hypotheses: Meaning and Characteristics of Working
II 12
Hypotheses, Problem in formulating Hypotheses, Sources of
Hypotheses, Origin of Hypotheses, Types and Significance of
Hypotheses
Research Design: Meaning, Objectives, and contents of
III 12
Research Design, Types of Experimental Research Design
Sampling and Data Sources: Characteristics of Good Sample;
IV 12
Principles of Sampling; Sampling Process; Probability and Non-
probability Sampling; Techniques of Data Collection; Process of
Data Collection through Observation and Schedule; Construction
of Questionnaire.
Report Writing: Essentials of a Good Research Report; Types of
V 06
Reports; Layout of a Research Report; Writing up of the Report;
Evaluating a Research Report.

Suggested Readings:
1. Bennet, Roger : Management Research, Routledge, New York
2. Fowler, Floyd, J. JR. : Survey Methods, Sage Publication, New Delhi
3. Gupta, S.P. : Statistical Methods, Vikas Publishing House, New Delhi
4. Kothari, C.R. : Research Methodology, New Age International, New Delhi

Page 71 of 76
IC-1003 Project Report & Viva voce
Credit: 04
There shall be a project work for Final semester students comprising of 50 marks and a
comprehensive viva voce of 50 marks each. Project work has to be completed by the student
under the guidance of one faculty member of the Department who shall be assigned by the
Head of the Department.
Viva voce examination will be conducted in the Department and one external member
preferably from the other University will be invited as external expert to conduct the Viva-
Voce examination.

Page 72 of 76
IC-1004 A Financial Derivatives
Learning objective: To provide basic knowledge about Financial Derivatives and acquaint students
with derivatives instruments and its market terminology.
Credit: 04

Derivatives: Introduction, Meaning, purpose and types of derivatives –
I 08
Forward contracts, Futures, Options, Swaps, and other derivatives;
Financial Derivatives Market in India: Need for Derivatives,
Evolution of Derivatives in India, Growth of Derivatives Trading in
Indian Financial Market; Role of Derivatives in Hedging Risks
Regulatory Framework: Regulation of Derivatives in India – Futures,
II 08
Options, and Swaps; Major Recommendation of Prof. L.C. Gupta
Committee on Derivatives; Risk Containment Measures in the Indian
Derivative Market; Recommendations of Dr. J. R. Varma Committee
Financial Futures: Meaning and Salient Features; Types of Financial
III 12
Futures – Stock Index Futures, Interest Rate Futures, Currency Futures,
Bond Index Futures, and Cost of Living Index Futures; Trading
Mechanism of Futures Contracts: Maturity, Contract Size, and Contract
Multiplier, Tick Size, and Settlements
Options: Meaning and Salient Features; Types of Options – Call
IV 12
Option and Put Option, Stock options, Foreign currency options, Index
options; Option Trading Strategies: Straddle, Strangle, Condor, Strip,
and Strap; Valuation of Options: Binomial Option Model, and Black-
Scholes Pricing Model
Swaps: Meaning and Salient Feature; Types of Swaps – Currency
V 08
Swaps, Interest Rate Swaps; Mechanism of Swaps Trading
Suggested Readings:
1. Vohra, N.D. & Bagri B.R: Future and Options.
2. Bishnu Priya Mishra, Financial Derivatives, Excel Books, New Delhi.
3. Bhalla, V.K. Financial Derivatives, Sultan Chand, New Delhi.
4. Satyanarayana Chary.T., Financial Derivatives, Excel Books, New Delhi.
5. Preeti Singh, Financial Institutions, Ane Books India, New Delhi.
6. Gupta S L., Financial Derivatives: Theory, Concepts and Problems, Prentice Hall of
India, New Delhi.
7. Kumar S S S., Financial Derivatives, Prentice Hall of India, New Delhi.

Page 73 of 76
IC-1005 A International Financial Management

Learning objective: To provide knowledge about fundamental aspects of International Financial
Management.
Credit: 04

International Finance: Meaning, nature, Importance and Components,
I 08
Finance Function in Multinational Firm, International Investment and
Indirect Investment, Risk & Return in International Financial
Management, Balance of Payment.
International Monetary System: Nature, Importance and Components

II 08
of International Monetary System. Exchange Rate Regimes,
International Monetary Fund, European Monetary System, European
Monetary Union, World Bank.
International Financial Markets- Euro- markets, Institutions and
Instruments- Main instrument of Equity Market, Debt Market, GDR,
ADR.
Foreign Exchange Market: Structure of Foreign Exchange Market

III 10
and Participants, Types of Transactions, Mechanism of Currency
Dealing, Exchange Rate Quotations, Arbitrage, Forward Rates, Foreign
Exchange Market in India.
Exchange Rate Theories: Purchasing power theory, Interest rate parity

IV 12
theory, Expectations theory, relation between Interest rates, inflation
rates and Future spot exchange rate, Methods of Forecasting Exchange
rates.
Nature and Measurement of Exposure and Definition Foreign

V 10
Exchange Exposure. International capital Budgeting and International
Taxation- Evaluation Criteria, Adjusted Present value approach, Basis
of International Tax System, Types of Taxes, Tax Havens, Modes of
Double taxation relief.
Suggested Readings:
1. P.G. Apte- International Management, Tata McGrew Hill.
2. Sikidar, S. Bhorali D- International Financial Institutions and Monetary Management,
Kalyani Publishers.
3. Sharma V- Inhternational Financial Management, Prentice Hall of India New Delhi.
4. V.A. Avahadni International Finance, Himalaya Publishing House.
5. Shapiro- Multinational Financial Management, Prentice Hall of India.

Page 74 of 76
IC-1004 B Consumer Behaviour
Learning objective: To impart students with knowledge of consumers’ behaviour for better sales
management.
Credit: 04

Introduction: Concept and Need for Study of Consumer Behaviour.
I 08
Application of Consumer Behaviour; Factors Affecting Consumer
Behavior; Individual Consumer – Features of Individual Consumers;
Consumer Decision-making Process; Organizational Consumer–
Concept, Characteristics and Types of Organisational Consumer;
Organizational Consumer Decision -making Process; Consumer
Research.
Consumer Behaviour Models: Economic, Learning, Psychoanalytical
II 10
and Sociological Models; Howard Sheth Model; Nicosia Model; Engel-
Kollat-Blackwell Model; Sheth Model of Industrial Buying.
Consumer Motivation and Personality: Motivation –Concept of
III 10
Motivation, Needs and Goals; Dynamic Nature of Motivation;
Hierarchy of Needs; A Trio of Needs; Major Aspects of Motivation
Research; Personality – Concept and Characteristics; Stages in the
Development of Personality; Self and Self-image.
Consumer Perception, Learning and Attitude: Concept and
IV 12
Elements of Perception; Factors Influencing Perception; Dynamics of
Perception; Consumer Imagery; Concept, Process and Theories of
Learning; Concept and Characteristics of Attitude; Factors Involved in
Attitude Formation; Models of Attitude; Cognitive Dissonance and
Attribution Theories.
Consumer in Socio-Cultural Settings: Reference Groups; Family
V 08
Influences and Life Cycle; Social Class and its Measurement; Cultural
Influence on Consumer Behaviour; Subcultures and Consumer
Behaviour; Diffusion Process; Adoption Process.

Suggested Readings:
1. Loudon and Della, Consumer Behaviour: Concepts and Applications.
2. Schiffman and Kanuk, Consumer Behaviour.
3. Bennett, Consumer Behaviour.
4. S.H. Britt, Consumer Behaviour in Theory and Action.

Page 75 of 76
IC-1005 B Marketing Research
Learning objective: To impart practical knowledge about research in marketing to solve

different contemporary problems in corporate world.
Credit: 04

Introduction: Definition, Classification, and Process of
I 08
Marketing Research; Role of Marketing Research in Marketing
Decision Making; International Marketing Research.
Defining Marketing Research Problem and Approach:
II 08
Importance and Process of defining the problem; Management
Decision Problem and Marketing Research Problem;
Components of the Approach.
Formulation of Research Design: Definition and Classification
III 10
– Exploratory and Descriptive Research Design; Marketing
Research Proposal. Sampling in Marketing Research; Use of
Secondary Data in Marketing Research; Measurement &
Scaling in Marketing Research: Levels of Measurement Scales-
Nominal, Ordinary, Interval and Ratio Scales. Types of Attitude
Scales – Comparative and Non-comparative Rating Scales.
Itemized Rating Scales- Semantic Differential, Likert Scale, &
Stapel Scale. Reliability & Validity of Measurement Instruments.
Tools in Marketing Research: General Procedure for
IV 12
Hypothesis Testing. Analysis of Variance (ANOVA).
Multivariate Analysis (Application & Methodology); Factor &
Conjoint Analysis.
Application of Marketing Research: Consumer Research,
V 10
Product Research, Advertising Research; Marketing and Sales
Forecasting; Sales Analysis

Suggested Readings:
1. Malhotra, N. K. and Dash, S.; Marketing Research; PHI, New Delhi
2. Boyd, Marketing Research: Text and Cases.
3. A. Pararuraman, Marketing Research.

Page 76 of 76

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Guru Ghasidas Vishwavidyalaya, Bilaspur (C.G.

Course Structure Semester I 2015-2016

IC-102 Business Mathematics 60 30 05 05 40 100 04

IC-103 Business Legislation 60 30 05 05 40 100 03

IC-105 Business Environment 60 30 05 05 40 100 03

(Prof. L. P. Pateriya) (Amit Manglani)

IC-101 Book Keeping and Accountancy

Learning objective: To impart basic accounting knowledge as applicable to business.

Unit Content Lectures

I Nature and objectives of Book-keeping and Accounting; Accounting as 08

II Principles of Double entry system; Concept of revenue and capital 10

III Preparation of Trial Balance; Rectification of Errors; Preparation of 14

IV Depreciation, Provisions and Reserves 08

V Accounts of Non-trading organisations: Meaning, Characteristics, 08

Total Lectures (hours) 48

(Prof. L. P. Pateriya) (Amit Manglani)

IC-102 Business Mathematics

Unit Content Lectures

I Concept of differentiation. Rules of differentiation – simple 10

II Formulation of LPP equations, solution of LPP by graphical 10

III Definition of a matrix. Types of matrices. Algebra of matrices. 10

IV Simple and compound interest 08

V Ratio and Proportion; Profit and Loss, and Discount 10

Total Lectures (hours) 48

(Prof. L. P. Pateriya) (Amit Manglani)

IC-103 Business Legislation

Unit Content Lectures

I Indian Contract Act 1872: Meaning definition and Nature of 10

II Contracts of Indemnity and Guarantee 06

III Contracts of Bailment and pledge; Agency 06

IV Consumer Protection Act, 1986 08

V Sale of Goods Act 1930: Definition, formation, sale and 10

Total Lectures (hours) 40

(Prof. L. P. Pateriya) (Amit Manglani)

IC-104 Elements of Economics

Unit Content Lectures

I Introduction: Meaning, Definition, Nature, Scope and 08

II Consumer and Utility: Human wants Utility, Law of 08

III Demand Analysis: Demand, Types of Demand, Increase and 08

IV Supply Analysis: Basic Concept, Law of Supply, Elasticity of 06

V Production Factors: Land, Labour, Capital, Organisation and 10

Total Lectures (hours) 40

(Prof. L. P. Pateriya) (Amit Manglani)

IC-105 Business Environment

Unit Content Lectures

I Introduction: Concept, component and significance of Business 08

II Economic Systems: Salient features, Capitalism, Socialism and 08

III Industrial Development: Public Enterprises in India; Private 08

IV International Environment: Foreign Trade Policy; Foreign 06

V International Foreign Institutions: World Trade Organisation 10

Total Lectures (hours) 40

(Prof. L. P. Pateriya) (Amit Manglani)

IC-107 Foundation Course – English I

Unit Content Lectures

I Prose: A Little of What Your Fancy 04

II Poetry: The Lamentation of the Old Pensioner; Next, Please 04

III Short Story: The Avenger 06

IV Vocabulary: Synonyms, Antonyms, Prefixes, Suffixes, 09

V Grammer: Verb, Tense, Voice, Narration, Articles & 09

Total Lectures (hours) 32

(Prof. L. P. Pateriya) (Amit Manglani)

Course Structure Semester II 2015-2016

IC-201 Financial Accounting 60 30 05 05 40 100 04