DEPARTMENT OF COMMERCE

COURSE CURRiCULUM&MARK:NG SCHEME

B.Com.PAR丁 ― l′ ll′ ‖ l

SESSiON:2020‐ 21

ESTD: 1958

GOVT. V.Y.T. PG AUTONOMOUS COLLEGE,

DURG, 491001 (C.G.)
͡
(Former Name - Govt. Arts & Science College, Durg)
NAAC Accredited Grade A*, Cotlege with CPE - Phase ltt (UGCI, STAR COLLEGE (DBT)
Phone : O788-22L2O3O
Website - www.govtsciencecollegedurg.ac.in, Email - autonomousdurg20l3@gmail.com
 GOVT.V.Y.T.PCoAUTONOMOUS COLLEGE,DURC(C.G。 )
SYLLABUS
BoCOM.PART¨ I
GROUPING OF SUBJECTS AND SCHEME OF EXAMINAT10N
͡
Ｓ Ｎ
Ｒ Ｏ

SUШ ECTS/GROUPS/PAPERS
。

PAPER ⅣlAX. MINIMUM

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WISE MARKS PASSING
͡
MARKS MARKS
I ENVIRONMENTAL STUDIES 75 〕100
͡
33
FIELD WORKS(PROJECT FILE) 25
͡
FOUNDAT10N COURSE:
͡
PAPER― I― HINDI LANGUACE 75 26
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PAPER‐ II― ENCL口 SH LANGUAGE 75 26

THREE COMPULSORY GROUPS

GROUP-1
PAPER‐ I‐ FINANCIAL ACCOUNTING 75 ]150 50

PAPER― II― BUSINESS COMMUNICAT10N 75

GROUP_II
PAPE R-1¨ BUSINESS ⅣlATHEDIEATECS 75 ]150 50

PAPER¨ II― BUSINESS REC.FRAMEWORK 75

GROUP‐ IH
PAPER― I BUsINESS ENVIRONMENT 75 }150 50

PAPER― II― BUSINESS ECONOMICS 75

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 Bachelor of Commerce Program Specific Outcome
The students can get the knowledge, skills and attitudes during the end of the B.com degree
course.

By goodness of the preparation they can turn into a Manager, Accountant , Management
Accountant. Cost Accountant, Bank Manager. Auditor, Company Secretary, Teacher,
Professor, Stock Agents, Government employments and so on..

Students will prove themselves in different professional exams like C.A. , C S, CMA,
UPSC. As well as other courses.
The students will acquire the knowledge, skill in different areas of communication, decision
making, innovations and problem solving in day to day business activities.

Students will gain thorough systematic and subject skills within various disciplines of
finance, auditing and taxation, accounting, management, communication, computer.

Students can also get the practical skills to work as accountant, audit assistant, tax
consultant, and other financial supporting services.

Students willlearn relevant Advanced accounting career skills, applying both quantitative
and qualitative knowledge to their future careers in business.

Students will be able to do their higher education and can make research in the field of
commerce and management.
The knowledge of different specializations in Accounting, costing, banking and finance
with the practical exposure helps the students to stand in organization.
●

To develop entrepreneurial skills in students.

●

Students can independently start up their own Business.

●

Capability of the students to make decisions at personal & professional level will increase
after completion of this course.

Subject Experts: I -Dr. S.D.Deshpandey Dr.S.N.Jha

2-Dr.H.S.Bhatia Dr.H.P.S.Saltta

Chairperson : Dr.O.P. Gupta

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 ヘ

DEPARTMENT OF COMMERCE
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COURSE CURRICULUM&MARK:NG SCHEⅣ IE

͡

BoCom.PAR丁 ― l

͡
SESSION:2020‐21

ESTD: 1958
͡

GOVT. V.Y.T. PG AUTONOMOUS COLLEGE,

͡
DURG,491001 (C.G.)
(Former Name - Govt. Arts & Science College, Durg)
NAAC Accredited Grade A*, College with CPE - Phase lll (UGC), STAR COLTEGE (DBT)
Phone 20788-2212030
Website - www.govtsciencecollegedurg.ac.in, Email- autonomousdurg2Ol3@gmail.com
︵
︵

B. Com Part- I
Compulsory (BCO101)
︵

Group-I Paper- I - Financial Accounting

︵

M.M.:75
oBJECTtvE - To hnpart basic accounting knowledge as applicable to business.
︵

Course Outcomes
o
︵

To enable the students to leam principles and concepts of Accountancy.

. Students are enabled with the Knowledge in the practical applications of accounting.
︵

o Tlre student will get thorough knowledge on the accounting practice prevailing in partnership finns
and other allied aspects.
︵

o To find out the technical expertise in rnaintaining the books of accounts.

o To encourage the students about rnaintaining the books ofaccounts for further reference.
︵

o To enable the students to leam the basic concepts of Partnership Accounting, and allied aspects of
accounting.
︵
︵

UNIT -I
Accounting: An
Introduction: Development, Definition, Needs, objectives; Branches of
︵

accounting; Basic Accounting Principles, Concepts & Conventions.

Accounting Standard: International Accounting Standard only outlines, Accounting Standard
︵

in India.
︵

Accounting Transaction: Concept of Double Entry System. Concept of Capital & Revenue,
Book of original records: Journal; Ledger; Sub-Division of Journal: Cashbook.
︵

UNIT -II
︵

Final Accounts; Trial balance; Manufacturing account; Trading account; Profit & loss account:
︵

Balance sheet; Adjustment entries.

Rectification of errors: Classification of errors; Location of errors; Rectification of errors;
Suspense account; Effect on profit.

UNIT *III
Depreciation, Provisions, and Reserves: Concept of depreciation; Causes of deprecation;
︵

Depreciation, depletion amortization, Depreciation accounting; Methods of recording

︵

depreciation; Methods for providing depreciation; Depreciation of different assets;

Depreciation of Replacement cost; Depreciation policy; as per Indian accounting Standard :
︵

provisions and Reserves. Accounts of Non-Trading lnstitutions.

へ

UNIT -IV
︵

Special Accounting Areas :

Hire-purchase and installment purchase system: Meaning of hire-purchase contract, Legal

︵

provision regarding hire-purchase contract; Accounting for goods of substantial sale values,
︵

and accounting records for goods for small values : Installment purchase system ; After sales
Service.
︵

UNIT _V
︵

Partnership Account: Dissolution of a Partnership Firm, Amalgamation

Conversion of Partnership Firm into Joint Stock Company.
︵

2-Dr.H.S.Bhatia Dr.H.PoS.Sa
︵

3-Dr.R.D.Diwan
︵

Chaimerson:Dr.O.P. C
︵
︵
︵
︵
Suggested Readings:

l. Gupta. R.L. and Radhasu'amy. M: Financial Accounting; Sultan Chand and Sons, New Delhi. (Both Hindi and
llnglish rnedium)
2. Monga.l.R. Ahu.ia Cirish. and Sehgal Ashok: Financial Accounting; Mayur Paper Back, Noida.
3. Shukla. M.C.. Crewal T.S. and Gupta, S.C.: Advanced Accounts; S. Chand & Co. Neu delhi.
4. Singh B.K.; Financial Accounting; Wisdom Publishing House. Varanasi.
5. S.M. Shukla; Financial Accounting; Sahitya Bhawan Publication: Agra. (Both Hindi and English medium)
6. Karim & Khanu.ia; Financial Accounting; SBPD Publishing Housel Agra. ( Both Hindi and English medium)
7. Agrawal & Mangal; F'inancial Accounting; Universal Publication. (Both IIindi and English medium)

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Suggested Readings:
l. Gupta. R.1,. and Radhaswamy. M; Financial Accounting; Sultan Chand and Sons, New Delhi. (Both Hindi and
English medium)
2. Monga J.R. Ahu.ia Cirish. and Sehgal Ashok: Financial Accounting; Mayur Paper Back. Noida.
3. Shukla. M.C., Grewal T.S. and Gupta. S.C. : Advanced Accounts; S. Chand & Co.. New delhi.
4. Singh B.K.; Financial Accounting; Wisdom Publishing House, Varanasi.
5. S.M. Shukla; Financial Accounting; Sahitya Bhawan Publication; Agra.( Both Hindi and English medium)
6. Karim & l(hanuja; Financial Accounting; SBPD Publishing House; Agra. ( Both Hindi and English medium)
7. Agrawal & Mangal; Financial Accountingl Universal Publication. ( Both Hindi and English medium)
 ︵
︵

B.Com Part- I
Compulsory (BCOl02)
Croup - I Paper - II - BUSINESS COMMUNICATION
M.M.75
OBJECTM - To develop effective business communication skills among the students.
Course Outcomes
o To rnake the students aware about the business communication.
o To understand the process and importance of communication.
To develop awareness regarding new trends in business communication, various media of
communication and communication devices.
●

To extend business communication skills through the application and exercises .

To familiarise the importance of communication in business and methods of
●

communication relevant to various business situations and to build up communication skill

among students.
To make the students understand about management Information System and its
functioning in an organisation.
o Use current technology related to the communication field.
o The effective use of various types of oral. written and digital communication modes
o Geared to a range of business audiences
o Effective business writing
o Provide examples of experiential learning opportunities that you have parlicipated in
o That have helped develop your communication skills in a professional environment

UNIT _I
lntroducing Business Communication: Definitions. concept and Significance of
communication, Basic forms of communicating; Communication models and process;
principles of effective communication; Theories of communication;
Self-Development and Communication; Developrnent of positive personal attitudes, SWOT
analysis.

UNIT _II
Corporate Communication: Formal and Informal communication networks; Grapevine;
Miscornmunication (Barriers); irnproving communication. Practices in business
cornmunication; Group discussions; Seminars; Effective Listening: Principles of effective
listening; Factor affective Iistening exercises; Oral, Written, and video session, Audience
analysis and feedback.

UNIT -III
Writing skill: Business letters - Defination, concepts. structure, advantages disadvantage, need
and kinds of business letter. Essentials of effective business letter. Cood news and bad new
letters; Office memorandum. Writing Resume and Letter of Job Application.
UNIT _IV
Report Writing: Introduction to a proposal, Short report and formal report. report preparation.
Oral Presentation: Principles of oral presentation, factor affecting presentation,sales
presentation, training presentation, conducting surveys, speeches to motivate, presentation
skill.
UNIT _V
Non-Verbal Aspects of Communicating. Body Language: Kinesics, Proxemics, Para
Language.lnterviewing skills: Appearing in interviews; conducting interviews; mock
interview. Modern Forms of Communicating: Fax; E-Mail; video conferencing; etc.
International Communication for global business.

)t'
︵

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一︵
︵
︵
︵

Suggested Readings:
l. Dr. P. K. Agrawal, Dr. A.K. Mishra; Business Communication; Sahitya Bhawan Publication:
︵

Agra (Hindi medium)

︵

2. Balasubramanyam: Business Communication; Vikas Publishing House, Delhi. (English medium)

3. Dr. Virrod Mishra: Business Cornmunication; Sahitya Bhawan Publication; Agra. (Hindi
︵

mediurn)
︵

4. Kaul: Effective Business Communication; Prentice Hall, New Delhi. (English mediurn).
5. Patri VR: Essentials of Communication; Greenspan Publications, New Delhi. (English medium)
︵

6. Senguin J: Business Communication; The Real World and Your Career, Allied Publishers, New
︵

Delhi. (English medium)

7. Dr. Mishra, Shukla & Patel: Business Communication; SBPD Publishing House. Agra. (Both
︵

Hindi and English rnedium)

︵
︵
︵
︵

Subject Experts: I -Dr. S.D.Deshpandey

︵
へ
︵
︵

Chairperson : Dr.O. P. Gupta

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Suggested Readings:
l. Dr. P. K. Agrawal, Dr. A.K. Mishra ; Business Communication ; Sahitya Bhawan Publication; Agra
(Hindimedium)
2. Balasubramanyam: Business Cornmunication; Vikas Publishing House, Delhi. (English medium)
3. Dr. Vinod Mishra: Business Communication; Sahitya Bhawan Publication; Agra. (Hindi medium)
4. Kaul: Effective Business Communication; Prentice Hall, New Delhi. (English mediurn).
5. Patri VR: Essentials of Communication, Greenspan Publications. New Delhi. (English medium)
6. Senguin J: Business Communication; The Real World and Your Career, Allied Publishers, New
Delhi. (English medium)
7. Dr.Mishra,Shukla & Patel; Business Communication;SBPD Publishing House.Agra.(Both Hindi&
English mediurn)
︵
︵
︵
︵ ︵
 B.Com Part- I
Compulsory (BCOl03)
II
Group -
Paper- I - Business Mathematics
M.M.75
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OBJECTIVE - To enable the students to have such minimum knowledge of mathematics as is

applicable to business and economic situations.
Course Outcomes

o To understand the students to solve LPP to maximize the profit and to minimize the cost.
o Familiarity with Determinant and to learn the applications of matrices in business.
o To use and understand useful functions in business as well as the concept of EMI.
o To understand the diff'erent concept of population and sample and to make students familiar
with Calculation of various types of averages and variation.

UNIT -I
Simultaneous Equations- Meaning, Characteristics, Methods of Solving Equations in Two
Variables- Graphical, Substitution, Elimination and Cross Multiplication.
Linear Programming -Formulation of LLP : Graphical method of solution ; Problems relating
to two variables including the case of mixed constraints .

UNIT -II
Matrices and Determinants: Definition of a matrix; Type of a matrices;Algebra of matrices;
Properlies of determinants ; Calculation of values of determinants up to third order ;
Logarithm's & Antilogarithm's.

UNIT -III
Simple interest and Compound lnterest .
Annuities : Types of annuities; Present value and amount of an annuity, including the case of
continuous compounding ; Valuation of simple loans and debentures; Problems relating to
sinking funds.

UNIT -IV
Ratio & Proportion. Average, Percentage.

UNIT _V
Commission, Brokerage, Discount, Profit and loss. Transpotation Problems.

Name & Signatures

Subject Expefts: I -Dr. S.D.Deshpandey Dr.S.N.Jha

2‐ Dr.H.S.Bhatia Dr.H.P.S.Saluja
3-Dr.R.D.Diwan

Chairperson : Dr.O. P. Gupta

 Suggested Readings:
l. Dr. Amarnath Dikshit. Dr. Jinendra Kumar Jain; Business Mathematics ;Himalaya
Publishing House. Mumbai. (Both Hindiand English medium)
2. N.K. Nag : Business Mathematics; Kalyani publication, New Delhi. .
3. Dr. V.K. Shukla. : Business Mathematics; Madhya Pradesh hindi Granth Academy: Bhopal.
4. S.M. Shukla: Business Mathematics; Sahitya Bhawan Publication ; Agra. (Both Hindi and
English medium)
5. Dr. Karim & Agrawal ; Business Mathematics; SBPD Publishing House ; Agra. (Both Hindi
and English medium)
6. Dr. Ramesh Mangal; Business Mathematics; Satish Printer and Publishers, Indore.

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Readings:
suggested Readings:
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L Dr. Amamath Dikshit, Dr. Jinendra Kumar Jain; Business Mathematics ;Himalaya
Publishing House, Mumbai. (Both Hindi and English rnedium)
2. N.K. Nag : Business Mathematics; Kalyani pr-rblication, New Delhi. .
3. Dr. V.K. Shukla. : Business Mathematics; Madhya Pradesh hindiGranth Academy: Bhopal.
4. S.M. Shukla; Business Mathematics; Saliitya Bhawan Publication ; Agra. (Both Hindi
and English medium)
5. Dr. Karim & Agrawal ; Business Mathematics; SBPD Publishing House ; Agra. (Both
Hindi and English rnedium)
6. Dr. Ramesh Mangal; Business Mathernatics; Satish Printer and Publishers, Indore'

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︵
︵
︵
 I
B.Com Part-
Compulsory (BCOl04)
Group - II Paper - II - BUSINESS REGULATORY FRAMEWORK
M.M.: 75
OBJECTM - To provide a brief idea about the framework of lndian business laws.

Course Outcomes
o To provide knowledge regarding Indian Contract Act-1872

o The student will well verse in basic provisions regarding legal frame work governing the
business world.
o & provisions of Mercantile and Business
To know the students with the basic concepts, terms
Laws.
o To develop the awareness among the students regarding these laws affecting trade business,
and commerce.
o To enable the students to apply the provisions of business laws in business activities.

UNIT -I
Law of Contract (1872)-: Nature of contract; Classification; Offerand acceptance; Capacity
of parties to contract, free consent, Considerations, Legality of object; Agreement declared
void.

UNIT _II
Law of Contract (1872) - II : Performance of contract, Discharge of contract; Remedies for
breach of contract. Special contracts; Indemnity; Guaranteel Bailment and pledge; Agency.

UNIT _III
Sale of Coods Act ( 1930) ;Formation of contracts of sale ;Goods and their classification, price,
Conditions and warranties; Transfer of property in goods; Performance of the contract of sales;
Unpaid seller and his rights; sale by auction; Hire purchase agreement.

UNIT -IV
Negotiable Instrument Act (1881) : Definition of negotiable instrument; Feature; Promissory
note; Bill of exchange & cheque; Holder and holder in the due course; Crossing of a cheque,
types of crossing; Negotiation; Dishonor and discharge of negotiable instrument.

UNIT -V
The Consumer Protection Act 1986 : Main Provision, Definition of consumer .Consumer
Disputes , Grievance redressal machinery ; Indian Partnership Act 1932.
Limited Liabilities Partnership Act 2008.
Introduction of lntellectual Property Right Act - Copyright, Patent & Trademark.

Name & Signatures

Subject Experts: I -Dr. S.D.Deshpandey Dr.SN.Jha
2-Dr.H.S.Bhatia Dr.H.P.S.Saluja
3-Dr.R.D.Diwan Dr.S.R.Thakur

Chairperson : Dr.O. P. Gupta

 Suggested Readings:
l. Kuchal M.C.; Business Law;Vikas Publishing House, Delhi. (English mediurn)
2. Kapoor N.D. : Business Law ; Sultan Chand & Sons, New Delhi. (English medium)
3. Chandha P.R. : Business Law; Galgotia .New Delhi. (English rnedium)
4. Dr. J.K. Vaishnav : Business Law: Sahitya Bhawan publication, Agra. (English medium)
5. Prof. R. C. Agrawal: Business Regulatory Framework: SBPD Publishing House. Agra. (Hindi
medium)
6. K.R. Bulchandani; Business Law; Hirnalaya Publishing House , Mumbai. (Both Hindi and
English medium)
7. R.L. Navlakha; Business Law; Ramesh Book depot, Jaipur. (Both Hindi and English medium)
8. Arun Kumar Cangele; Business Regulatory Framework; Ram Prasad & Sons. Agra.
(Hindi medium)
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SuggestedReadings: @f
l.
1. 卜
Kuchal
uし Hol lvl.し oW, ;VIヽ
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Vikas lυ l10‖ ‖
Publishing ■
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16■House.
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,Ltlelhi. (English rnedium) "4=- t

2.Kapoor N.D.:Business Law;Sultan Chand&Sons,Ne、

3. Chandha PoR.:Busincss LaⅥ ;Galgoua,New Delhi.(En
 ︵
︵

4. Dr. J.K. Vaishnav : Business Law; Sahitya Bhawan publication, Agra. (English medium)
︵

5. Prof. R. C. Agrawal; Business Regulatory Framework; SBPD Publishing House, Agra. (Hindi medium)
6. K.R. Bulchandani; Business Law; Himalaya Publishing House , Murnbai. (Both Hindi and English
︵

rnedium)
︵

7. R.L. Navlakha, Business Law; Ramesh Book depot, Jaipur. (Both Hindi and English mediurn)
︵

8. Arun Kumar Gangele; Business Regulatory Framework; Ram Prasad & Sons, Agra. (Hindi medium)
︵
ハ ︵
、
︵ ︵
︵
︵
︵
︵
︵

A
＾ ︵ ︵ ︵ ︵ ︵ ︵ ︵ ︵ ︵ ︵ ︵ ︵ ︵ ︵
︵´ ︵

B.Com Part- I
︵
‘

Compulsory
III
Group - (BCOl05)
Paper - | - BUSINESS ENVIRONMENT
M.M.:75

OBJECTM - To 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.

Course Outcomes
o To make the students aware about the Business and Business Environment.
o To understand the impact of environment in business
o To understand the external environment forces which influences the business decision.
o Student acquaint with the basic concepts and issues of growth and development.
o Provide an insight into the modern approaches to economic development.
o Know how to measure National Income.
o An insight into the need for sustainable economic development.
o Study about Human Development Indicators and their role in designing development
programmes.
o Thorough understanding on International Economic System.
o Learn global economic issues and role of international institutions in tackling them.
o Study fundamental theories in International Economics and examine the relative economic
problems in the light of models and theories.
o Know about the budget and flscal policies.
o Explain the economic trends and effect of Govt. policies as LPG.

UNIT -I
Business Environment : Concept, Components and Importance ,Economic Trends (overview) :

Income : Saving and investment ; Trade and balance of payment, Money and Finance .

UNIT _II
Problems of Growth : Unemployment ; Poverty ; Regional imbalances ; Social Injustice;
へ

Inflation ; Parallel economy ; Industrial sickness.

︵

UNIT -III
Role of Government ; Monetary and fiscal policy ; Industrial policy ; Industrial licensing.
Privatization ; Liberalisation, Globalisation Devaluation; Demonetization: Export-lmport
policy.

UNIT -IV
Economic Planning in India : Need, objectives, Strategy; Review of Previous Plans, Planning
Commission.
Foreign Exchange Management Act 2000 : Basic Concept and Main Provisions.

UNIT -V
lnternational Environment ; Trends in World trade and the problems
Foreign trade and economic growth; International economic ;wro,
UNCTAD. World Bank, IMF; FDI.
Subject Experts: l-Dr. S.D.Deshpandey

2-Dr.H.S.Bhttia Dr.H.P.S.Saluja

3-Dr.R.D.Diwan

Chairperson : Dr.O. P. Gupta

Suggested Readings:
l. Agarwal A. N. : Indian Economy, Vikas Publishing l-louse Delhi. (English rnediurn)
2. Khan Faroog A : Business and Society; S. Chand , Delhi. (English rnediurn)
3. Dutt R. and Sundharam K. Pm. ; lndian Economy; S. Chand. Delhi. (English mediurn)
4. Misra S.K. and Puri V.K. : lndian Economy; Himalaya Publishing House. New Delhi. (English medium)
5. Dr. V.C. Sinha; Business Environment; SBPD Publishing House. Agra (Both Hindi and English
medium)
6. Dr. J. K. Jain; Business Environment; Madhya Pradesh hindi Granth Academy: Bhopal. (Hindi medium)
7. Gupta & Pathak; Business Environment; Ram Prasad & Sons, Raipur. (Hindi mediurn)
8. S.K. Singh; Business Environment; SBPD Publishing House, Agra. (Both Hindiand English rnedium)

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-,
l. AgarwalA. N. : Indian Economy, Vikas Publishing House Delhi. (English medium)
2. Khan Faroog A : Business and Society; S. Chand , Delhi. (English medium)
3. Dutt R. and Sundharam K. Pm. ; Indian Economy; S. Chand, Delhi. (English medium)
4. Misra S.K. and Puri V.K. : Indian Economy; Himalaya Publishing House, New Delhi. (English medium)
5. Dr. V.C. Sinha; Business Environment; SBPD Publishing House, Agra . (Both Hindi and English
medium)
6. Dr. J. K. Jain; Business Environment; Madhya Pradesh hindiGranth Academy: Bhopal. (Hindi medium)
7. Gupta & Pathak; Business Environment; Ram Prasad & Sons, Raipur. (Hindi medium)
8. S.K. Singh; Business Environment; SBPD Publishing House, Agra. (Both Hindi and English medium)

Subject Experts: I -Dr. S.D.Deshpandey

3-Dr.RD.Diwan
︵
︵

Chairperson : Dr.O. P. Gupta

︵
︵
︵
︵
︵
︵
︵
︵
︵
︵
/
A
B.Com Part- I
Compulsory (BCO106)
Group - III Paper - II- BUSINESS ECONOMICS
M.M.: 75
OBJECTIVE - To acquaint the students with the principles of Business Economics as are applicable
in business.
Course outcomes
o To provide students knowledge of Micro Economic concepts and inculcate an analytical
approach to the subject matter.
o To arouse the students interest by showing the relevance and use of various economic theories.
o To apply economic reasoning to solve business problems.
o It gives the foundation for economic analysis and problern solving.
o Able to analyse consumer behaviour and consumer decisions.
r A thorough understanding onfirrr's production processes and decisions.
o Know how to solve basic micro economics problerns.
o Understand market and factor pricing patterns.
o To understand the theory of distribution.

UNIT _I
Introduction : Definition ,Nature and Scope of Economics. Difference Between Micro and
︵

Macro Economics, Method of Economic Study : Inductive and Deductive Methods.

︵

Basic problem of Economy, Working of Price Mechanism.

Utility Analysis: Measurements of Utility, Law of Dirninishing Marginal Utility, Law of Equi-
︵

Marginal Utility.
︵

UNIT-II
Law of demand: Meaning and Definitions, Effecting Factors, Types ; Exception of Law
︵

of
demand. Elasticity of Dernand : Concept, Definitions, Importance, Types and Measurement of
︵

Elasticity of Dernand, Factors affecting the Elasticity of Demand.

︵

UNIT _III
Production : Factors of Production ,their characteristics and importance.
︵

Production Functions : Law of Variable Proportions. Return to scale and Equal Product Curve
Analysis. lnternal and external economies and diseconomies.
︵

UNIT _IV
︵

Market Structure - Concept , Characteristics, Classification. Determination of Price under

condition of Perfect Competition, Imperfect Cornpetition and Monopoly, Monopolistic
Competition, Oligopoly and Duopoly.

UNIT -V
︵

Theories of d istribution. Marginal Productivity theory of distribution, concept and theories of

Rent. Interest & Profit.
︵

Name & Signatures

Subject Experts: I -Dr. S.D.Deshpandey

2-Dr.H.S.Bhatia Dr.H.P.S.Saluja
3-Dr.R.D.Diwan
︵
︵

Chairperson : Dr.O. P. Cupta

︵
︵
︵
︵
︵
͡

͡ Suggested Readings:

ハ
l. John P. Gould, Jr. and Edward P. Lazear: Micro economic theory: All India Traveller, Delhi.
(English medium)
͡ 2. Koutsoyianni A. : Modern Microeconomics: Macmillan, New Delhi. (English medium)
3. Khan Faroog A : Business and Society; S. Chand , Delhi. (English medium)
ハ
4. Misra S.K. and Puri V.K. : Indian Economy; Himalaya Publishing House. New Delhi. (English
ハ medium)
5. M. L. Jhingan : Micro Economics, Vrinda publication, Delhi. (Both English and Hindi medium)
͡
6. Dr. J. K. Jain; Business Economics; Madhya Pradesh hindi Granth Academy: Bhopal. (Hindi
͡ medium)
7. Dr. V.C. Sinha; Business Economics: SBPD Publishing House. Agra. (Both English and Hindi
͡
medium)
͡ 8. Dr. Jai Prakash Misra; Business Econornics; Sahitya Bhawan Publication, Agra. (Hindimediurn)

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͡
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͡
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頭 師 ￨

醸 /彫
͡ Suggested Readings:

͡
1. John P.Gould,Jr.and Ed、 vard P. Lazear: Micro economic theory; All India Traveller, Delhi. (
mediurn)
͡
2. Koutsoyianni A. : Modem Microeconomics: Macmillan. New Delhi. (English mediurn)
ハ 3. Khan Faroog A : Business and Society; S. Chand , Delhi. (English medium)

͡
 4. Misra S.K. and Puri V.K. : Indian Economy; Himalaya Publishing House, New Delhi. (English medium)
5. M. L. Jhingan : Micro Economics, Vrinda publication, Delhi. (Both English and Hindimedium)
6. Dr. J. K. Jain; Business Economics; Madhya Pradesh hindiGranth Academy: Bhopal. (Hindi medium)
7. Dr. V.C. Sinha; Business Economics; SBPD Publishing House, Agra. (Both English and Hindi medium)
8. Dr. Jai Prakash Misra; Business Economics; Sahitya Bhawan Publication, Agra. (Hindi rnedium)
︵
︵
︵
︵
︵
︵
︵
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︵
︵
︵
︵
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︵
︵
︵
︵
︵
︵
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︵
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^ ︵

DEPARTMENT OF COMMERCE
︵
︵
︵
︵

COURSE CURR:CULUM&MARKING SCHEME

︵
︵
︵
︵

B.Colm.PART― ‖
︵
︵
︵
︵
︵

SESS10N:2020‐ 21
︵
︵
︵

͡
ESTD:1958
͡

ハ
GOVTo V.Y.T.PG AUTONOMOUS COLLEGE′
DURG′ 491001{C.G.)
ハ

͡
Durg)
{Former Name― Govt.Arts&Science Col:ege′
ハ
NAAC Accredited Grade A+′ Coliege with CPE‐ Phase‖ :{UGC)′
STAR COLLEGE{DBT〕
ハ Phone:0788‐ 2212030
ハ WebJte¨ www.govtsdencecOI!egedurg.acoin′ Emailtt autonomousdurg20130gmail.COm

ハ
͡

GOVT.V.Y.To PC.AUTONOMOUS COLLEGE,DURG(C.G。 )

SYLLABUS

BoCOpIIo PART― II

GROUPING OF SUBJECTS AND SCHEME OF EXAⅣ IINAT10N

SR. SUBJECTS/GROllIPS/PAPERS PAPER ⅣIAX. plIINIⅣ lUⅣ I

NO。 WISE MARKS PASSING
ⅣlARKS MARKS
͡
I FOUNDAT10N COURSE:
͡

PAPER¨ I― HINDI LANGUAGE 75 26

PAPER― II― ENGLISH LANGUAGE 75 26

THREE COMPULSORY GROUPS

GROUP― I
PAPER― I… CORPORATE ACCOUNTING 75 50

PAPER‐ II¨ COⅣIPANY LAW 75 ]150

GROUP― II
PAPER― I― COST ACCOUNTING 75 50

PAPER― II― PRINCIPLES OF BUSINESS 75 ]150

ⅣIANAGEⅣ IENT

GROUP-lH
PAPER‐ I BUSINESS STATISTICS 75 50

PAPER― II― FUNDAⅣ IENTAL OF 75 ] 150

ENTREPRENEURSHIP

能 :-1.― 可洒 命 薫鋪 ラЧ
マЧ
・
a穐哺 Ⅷ 可¨ 青師酬 抑
頭枷fl計 π研暉即下さ
2.― RV栗手編針青70引 際Π 可畷爺澪 野マ■可30引 際Π 赫
￨

Hマ 呵ヾ 繭 ￨

Department Members
Subject Experts: I -Dr. S.D.Deshpandey

2-Dr.H.S.Bhatia Dr.H.P.S.Saluja

3-Dr.R.D.Diwan Dr.S.R.Thakur

Chairperson: Dr.O. P. Gupta

ハ
 B.COM.II
COMPLTLSORY (BCO2O1)
Group - I PAPER-I (CORPORATEACCOUNTING)

M.M. : 75
OBJECTM: This course errable the students to develop awareness about corporate accounting in
Conforrnity with the provisions of (As per company act 2013).

Course Outcomes

o This course aims to enlighten the students on the accounting procedures followed by the
Company act2013.
o Student's skills about accounting standards will be developed.
o To make aware the students about the valuation of goodwill and shares.
o To impart knowledge about holding company accounts, amalgamation, absorption and
reconstruction of company.
o To provide a thorough knowledge about the accounting of companies

I UNIT― I Issue, Forfeiture, and Re-issue of Shares: Redernption of prefererrce shares; Issue and
redemption of debentures.

UNIT-II Final Accounts (as per company act2013), Liquidation of Company.

UNIT-III Valuation of Goodwilland Shares.

UNlT-Mccounting for Amalgamation of Companies as per Indian Accounting Standard
l4; Accounting for internal reconstruction - excludirrg intercompany holdings and re-
construction schemes.

UNIT-V Consolidated Balance Sheet of holdingcompanies with one subsidiary only.

Name & Signatures

Subject Experts: I -Dr. S.D.Deshpandey
2‐ Dr.H.S.Bhatia Dr.H.P.S.Saluja

3-Dr.R.D.Diwan

Chairperson : Dr.O.P. Gupta

SUGGESTED READINGS:
l. Dr. S.M. Shukla, SahityaBhawan Agra.
2. Dr. Mangal Mehta & Agrawal Published - Indore.
3. Dr. Karirn Khanuja - Published - Agra.
4. Gupta R.L.. Radhaswamy M; Company Accounts; Sultan Chand & Sons. New Delhi.
^

B.COM.II
coMPULSoRY (BCO202)
Group-I-PAPER-II
COMPANY LAW
M.M.: 75

OBJECTM : This objective of this course is to provide basic knowledge of the provisions.
Course Outcomes
o To impart students with the knowledge of fundamentals of Company Law and provisions of
the Companies Act of 201 3.

o To apprise the students of new concepts involving in company law regime.

o To acquaint the students with the duties and responsibilities of Key Managerial Personnel.
o To understand the importance of corporate governance.
as per Companies Act.20l3,along with relevant case law.

UNIT-I Corporate personalities; Kinds of Companies, Nature & Scope. promotion on and
i ncorporation of companies.

UNIT-II Memorandum of Association; Articles of Association; Prospectus, Shares; share capital

- transfer and transmission.

UNIT-II Capital management - borrowing powers. mortgages and charges, debentures.

Directors - Managing Director, whole time director, Appointment. Remuneration,
and duties.

UNIT¨ IV Company meetings - kinds, Notice, quorum, voting, proxy, resolutions, minutes.

UNIT― V Majority powers and minority rights; Prevention of oppression and mismanagement.
Winding up - kinds and conduct.

Name & Signatures

Subject Experts: I -Dr. S.D.Deshpandey

2-Dr.H.S.Bhatia Dr.H.P.S.Saluja

3-Dr.R.D.Diwan

Chairperson : Dr.O. P. Gupta

SUGGESTED READINGS:

l. Singh Avtar : Company Law; Eastem Book Co., Lucknow.

2. Dr. S.M. Shukla, ShahityaBhawan Agra.
3. Dr. R.C. Agrawal, ShahityaBhawan Agra.
4. Kapoor N.D. : Company Law - Incorporating the Provisions of the comanies
AmendmentAct,20l3 Chand & Sons, New Delhi
 ︵
︵
︵

B.COM.II
︵

coMPULSoRY (BCO203)
︵

Group - II PAPER-I (COST ACCOUNT)

︵

M.M.:75
︵

OBJECTM : This course exposes the students to the basic concepts and the tools used in cost
︵

accounting.
＾

Course Outcomes
o To understand Basic Cost concepts, Elements of cost and cost sheet.
︵

o Providing knowledge about difference between financial accounting and cost accounting.
︵

o Ascertainment of Material and Labor Cost.

o Student's Capability to appll'theoretical knowledge in practical situation will be increased.
︵

o To keep the students conversant with the ever - enlarging frontiers of Cost Accounting
︵

knowledge.
o Students can get knowledge of different methods and techniques of cost accounting.
︵

o To irnpart Knowledge about the concepts and principles application of Overheads.

o To enable the students to identify the methods and techniques applicable for different of
︵

industries.
o
︵

To give training as regards concepts, procedures and legal Provisions of cost audit.
o To know the application of cost control techniques.
︵

UNIT― I Introduction : Nature and scope of cost accounting ; Cost concepts and
︵

classification; Methods and techniques; Installation of costing system; Concept of

cost audit. Accounting for Material: Material Control; Concept and techniques; Pricing
of material issues; Treatment of material losses.

UNIT-II Accounting for Labour: Labour cost control procedure; Labour turnover; Idle time and
︵

overtime; Methods of wage payment - time and piece rates; Incentive schemes.
︵

Accounting for overheads; Classification and departmentalization; Absorption of

overheads; Determination of overhead rates; Under and over absorption, and its
ハ

treatment.
︵

LINIT-III Cost Ascertainment : Unit costing; Job, batch ancl contract costing.
︵

UNIT-IV Operating costing; Process Costing - excluding inter - process profits, and
︵

-i6ipt and
by - products.
UNIT-V Cost Records : Intergal and non-integral system; Reconciliation of cost and financial
︵

accounts; Break Even point.

︵

Name & Signatures

︵

Subject Experts: I -Dr. S.D.Deshpandey Dr.S.N.Jha

︵

2-Dr.H.S.Bhatia Dr.H.P.S.Saluja
3-Dr.R.D.Diwan Dr.S.R.Thakur

Chairperson:Dr.O.P. Gupta
︵
︵
SUGGESTED READINGS :
l. M.L. Agrawal :SahityaBhawan Agra.
2. Maheshwari S.N. : Advanced Problems and Solutions in Cost Accounting; Sultan
Chand.New Delhi.
３
Arora M.N. : Cost Accounting - Principles and Practice; Vikas, New Delhi.
４
Jain S.P. and Narang K.L. : Cost Accounting; KalyaniNew Delhi.
︵

B.COM.II
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coMPULSoRY (BCO204)
II - PAPER- II PRINCIPLES
︵

GTOuP - OF BUSINESS MANAGEMENT

M.M.:75

OBJECTM: I'his Course familiarizes the students with the basics of principles of management.

Course Outcomes
o Understand the principles of business management and its scope and significance.
o Explain the process of business management and functions of business management.
o List the characteristics and the importance and planning and decision making.
o Discuss the meaning of delegation of authority and coordination and controlling
o Justify the recent traits in management.

UNIT― I Introduction: concept, nature, process, and significance of management;

management roles (Mintzberg); An overview of functional areas of management;
Development management thought; Classical and neo-classical systems; Concept
approaches.

UNIT― II Planning :Concept, process and types.

Decision making - concept and Bounded rationality; Management by objectives;

Corporate planning; Environment analysis and diagnosis; Strategy formulation.

UNIT¨ IⅡ organizing: concept, nature, process and significance; Authority and resident
relationships, Centralization and decentralization; Departmentation; Organization
structure- forms and contingency factors.
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UNIT― IV Motivating and Leading People at work:Motivation - concept; Theories Herzberg.

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McGregor, and Ouchi; Financial and non- financial incentives.

Leadership - concept and leadership styles; Leadership theories (Tannenb

Schmidt.); Likert's System Management;

Communication - nature, process, networks, and barriers, Eff-ective Comrnunication.

UNIT― V Managerial Control : Concept and process;Effective control system; Technical control_
traditional and modern. Management of Change : Concept, nature. and process of
planned Resistance to change; Emerging horizons cf management in a environment.
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Name & Signatures Department Members

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Subject Experts: I -Dr. S.D.Deshpandey

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2-Dr.H.S.Bhatia Dr.H.P.S.Saluja
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3-Dr.R.D.Diwan Dr.S.R.Thakur

Chairperson:Dr.O.P. Gupta
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͡ SUGGESTEDREADINGS:
. l.Dr.R.C.Agrawal,Agra・
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2.Dr.S.C.Saxella,Agra.
3.WeihrichandKoontz,etal:EssentialsofManagelllent:1｀ ataMcGra、 vHill,Ne、 vDelhi.
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BoCOpll.II

͡
COMPULSORY(BC0205)
Group¨ III― PAPER I BUSINESS STATISTICS
Ⅳl.Ⅳ l.:75

0BJECTIVE:lt enables the studcnts to gaill understanding of statistical techniqucs as are applicable
to busincss.

͡
Course Outcomes
o Student will ablc to indcpcndently calculate basic statistical parametcrs
●

Student will able to interpret the meaning of the calculated statistical indicators.
●

͡ Student will able to choose a statistical method for solving practical problems
●

Student will able to explain probability theory and probability distributions in relation to
general statistical analysis.
ハ Student will able to Understand and appreciate the need to solve a variety of business-related
problems using a systematic approach involving accepted statistical techniques.

͡ UNIT― I Introduction : Statistics as a subject; Descriptive Statistics -compared to Inferential

Statistics; Types of data; Summation operation; Rules of Sigma E operations, Analysis
of University Data; Construction of a frequency distribution; Concept of central
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tendency.
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UNIT― II Dispersion-and their measures; Partition values; Skelvness and measures;

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UNIT… III Analysis of Bivariate Data : Linearregression two variables and correlation.
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UNIT― IV Index Nurnber; Meaning, types, and uses; Methods of Constructing price and quantity
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indices(simple and aggregate);Tests of adequacy: Chain-base index numbers; Base

shifting, splicing and deflating; Problems in constructing index numbers;
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Consumer price index. Analysis of Time Series:Cause of Variation in tirne series data;
︵

Components of a time series; Decomposition- Additive and Multiplicative models;

Determination of trend-Moving Averages Method and method of least squares
︵

(including linear, second degree, parabolic, and exponential trend); Computation of

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seasonal indices by simple averages, iatio-to - trend, ratio-to- moving average, and link
relative methods.
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UNIT― V Forecasting and Methods : Forcasting-concept, types and importance; General

︵

approach to forecasting; Methods of forecasting; demand; Industry Vs Company

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sales forecast; Factors affecting company sales. Theory of Probability: as a concept;

The three approaches to defining probability; Addition and multiplication laws of
︵

probability; Conditional Probability; Bayes' Theorem; Expectation and Variance of a

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random variable.

res
l― Dr.S.D
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3-Dr.R.D.Diwan
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͡ :

͡ SUGGESTEDREADINGS:
1.SoMoShukla,Shahitya Bhawan,Agara.
2.Statistical Analysis,Dr.Rttesh Shukla and J.B.Agrawal

͡
 BoCOplIoH

COMPULSORY(BC0206)
Group― ⅡIPAPER II FUNDAMENTALS OF ENTREPRENEURSHIP

M.M.: 75

OBJECTIVE : It provides exposure to the students to the entrepreneurial culture and industrial
growth so as to preparing them to setup and manage their own small units.

Course Outcomes
o To develop entrepreneurial awareness among students.

o To motivate students to make their mind set for thinking entrepreneurship as career.
. Student will able to understand the basic development of entrepreneurship as a prof-ession.
o Student will have a basic knowledge of human resource management for small business.
o Student will able to identify and implement systems for collecting and analyzing information
to monitor the performance of a new firm
o Student will able to understand the differences between an entrepreneurial venture and an
ongoing business operation.
o Student will able to understand the critical roles of marketing research, competitive analysis,
consumer-value proposition, and market-entry strategy in the developrnent of a business plan.
. Student will able to describe examples of entrepreneurial business and actual practice, both
successful and unsuccessful, and explain the role and significance of entrepreneurship as a
career, in the firm, and in society.
Student will able to understand the importance and role of ethical, sustainability, innovation
and global issues for strategic decision making.
●

Student will evaluate different modes of entering into entrepreneurship.

０

Student will able to understand the importance and role of ethical, sustainability, innovation
and global issues for strategic decision making.
UNIT― I Introduction: The entrepreneur; Definition; Emergence of entrepreneurial class;
Theories of entrepreneurship; Role of socio - economic environment; Characteristics.

t NIT-II Promotion of a Venture; Opportunitiesanalysis; External environmental analysis

economic, social and technological; Competitive factors; Legal requirements for
establishment of a new unit ,and raising of funds; Venture capital sources and
documentation required.
IINIT-III Entrepreneurial Behavior: Innovation and entrepreneur; Entrepreneurial behavior and
Psycho - Theories, Social responsibility.

UNIT¨ IV Entrepreneurial Development Programs (EDP): EDP, their role, relevance, and
achievements; Role of Government in organizing EDPs; Critical evaluation.

UNIT― V Role of Entrepreneur: Role of an entrepreneur in economic growth as an innovator,

generation of en-rployment opportunities. complementing and supplementing economic
growth, bringing about social stability and balanced regional development of industries;
Role in export promotion and import substitution. for ex earnings, and augmenting a

>牧
meeting local demand.

∽レ
A.

Subject Experts: I -Dr. S.D.Deshpandey

Dr.l{.P.S.Saluja
3-Dr.R.D.Diwan

l. Srivastava S.B.:APractical Guide to industrial Entrepreneurs;Sultan Chand and Sons,

NewDelhi.
2. TandonB.C.:Environment and Entrepreneur; Chugh Publications,Allahabad.
3. Prasanna Chandra:Project Preparation,Appraisal,lmplementation;Tata McGrow Hill,
NewDelhi.
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DEPARTMENT OF COMMERCE
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COURSE CURR:CULUM&MARK:NG SCHEIME

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B.Com.PART― ‖
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l
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SESS10N:2020‐21
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ESTD: 1958
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１

GOVT. V.Y.T. PG AUTONOMOUS COLLEGE,

︵

DURG,491001 (C.G.)
︵

(Former Name - Govt. Arts & Science College, Durg)

︵

NAAC Accredited Grade A*, College with CPE - Phase ltl (UGCI, STAR COTLEGE (DBTI
へ

Phone 20788'221203O
︵

Website - www.govtsciencecollegedurg.ac.in, Email- autonomousdurs20l3@smail.com

︵
︵
^
͡

͡ GOVT,V.Y.ToPGoAUTONOMOUS COLLEGE,DURG(C.G。 )
͡
SYLLABUS
͡
BoCOM.PART― IⅡ
GROUPING OF SUBJECTS AND SCHEME OF EXAMINAT10N
͡
SR. SUBJECTS/GROUPS/PAPERS PAPER MAX. ⅣIINIⅣIUⅣ l
͡ NO. WISE MARKS PASSING
ⅣIARKS MARKS
͡
FOUNDAT10N COURSE:
͡
PAPER― I― HINDI LANGUAGE 75 26
͡
PAPER― II… ENGLISH LANGUAGE 75 26
͡

COⅣ IPULSORY GROUPS

͡

͡
GROUP― I
PAPER-1- INCOME TAX 75 50
ハ

PAPER― II― AUDITING 75 ]150

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GROUP‐ II
PAPER― I― INDIRECT TAXES WITH GST 75 50
ハ
PAPER― II― ⅣIANAGEⅣIENT ACCOUNTING 75 ] 150
͡

GROUP¨ IH(OPT10NAL)
͡
OPT10NAL GR。 (A)(FINANCE AREA)
ハ PAPER― I FINANCIAL ⅣIANAGEDIIENT 75 50

ハ PAPER― II¨ FINANCIAL MARKET 75 ]150

OPERAT10NS
ハ

ハ
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3.可 願 爺 澪 栗 千 編 新 葺 70引 際 Π 可 顧 ポ 澪 Чマロ 30引 際 田 赫
͡
Ч
マヾ 捕
・ ￨

͡ Name & Signatures

Subject Experts: l -Dr. S.D.Deshpandey
͡
2-Dr.H.S.Bhatia Dr.H.P.S.Sal{a
͡
3-Dr.R.D.Diwan
͡

ハ
 BoCOⅣ I PART IH
COPIIPULSORY CORE COURSE
TITLE OF THE PAPER―
Group― I PAPER-1-INCOME TAX(BC0301)
Ⅳl.Ⅳ l.75
0BJECTIVE:It enables the students to know thc basics of lncomc Tax Act and its iillplications.
Course Outcomes
o To lnake a、vare about provisions of direct tax、 vith rcgard to IT Act,1961 and IT Rules,1962.
o To undcrstand various tax rebate&reliefand proccdurc to■ lc lT rcturn.
● Deflne the proccdure ofdircct tax asscssmcnt.
● Able to fllc IT rcturn on individual basis.
o Deflnc tax colnplicacies and structure.
o A、 varc about lT authoritics and thcir powcrs.
● Aware about appeal dtt rcvision,tax pcnaltics,offences and prosecutions.
o To falniliarize thc studcnts、 vith lncomc Tax Act 1961 and to cnable thc studcnts to computc
incomc taxable underthc nrstthrec hcads ofincome.
o To providc an insight regarding e― flling oflncome Tax rcturn.
o To cnablc thc studcnts to plan and rnanage incolllc tax.
o To havc an undcrstanding ofdeterlnination ofTotal lncome and tax payablc and to gct an
o Ovcrvic、 v regarding returns to be flled by an individual and also asscssmcnt proccdurc.

UNIT-1 Basic Concepts: Income, agricultural Income, casual income, assessment year, previous
year, gross total income, total income, person.
Basis of charge: Scope of total income, residence and tax liability, income which does
not form part of total income.

UNIT-II Heads of lncome: Salaries; Income from house propefty.

UNIT― III Profit and gains of business or profession, including provisions relating to
Specific business; Capital gains, Income from other sources.

UNIT― IV Computation of Tax Liability: Set-off and carry forward of losses; Deduction from
gross total income. Aggregation of income; Computation of total income and tax
liability of individualand & HUF.

UNIT― V Tax Management: Tax deduction at source; Advance payment of tax; Assessment
procedures; Tax planning for individuals.
Tax evasion, Tax Avoidance and Tax planning. Tax Administration: Authorities,
appeals, penalties. Preparation of return of income -Manually and on line.

Name & Signatures

Subject Experts: I -Dr. S.D.Deshpandey Dr.S.N.Jha

2-Dr.H.S.Bhatia Dr.H.P.S.Saluja

3-Dr.R.D.Diwan Dr.S.R.Thakur

Chairperson : Dr.O.P. Gupta

︵
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Suggested Reading:
l. Singhania V.K.: Students Guide to Income Tax, Taxmann" Delhi.
︵

2. Prasad, Bhagwati: Income Tax Larv &Prectice; Wily Publication, New Delhi.
︵

3.Mehrotra H.C.: Incorne Tax Law & Accounts: Sahitya Bharvan, Agra'
4. Girish Ahuja and Ravi Gupta: Systernatic approach to income tax: Sahitya Bhawan
︵

Publications, New Delhi.

5. Chandra Mahesh and Shukla D.C.: Income Tax Law and Practice; Pragati Publications.Ner.v
︵

Delhi.
6. R.K. Jain: Income Tax & Law (Hindi & English) ShahityaBhavan, Publication, Agra.
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 BoCOpII PART HI
COⅣIPULSORY CORE COURSE
TITLE OF THE PAPER―
Group― I PAPER― Ⅱ―AUDITING (BC0302)
M.M.75

0BJECTIヽ 電 :This coursc aiins at illlpalting knowicdgc about thc principlcs and inethods ofauditing
and thcir applications.

Course Outcomes
o To familiarize the students with the principles and procedure of auditing.
o To enable the students to understand the duties and responsibilities of auditors and to undertake
the work of auditing.
o To aware about a thorough understanding of different types of audit work.
o Students will be versed in the fundamental concepts of Auditing and different aspects of
meetings.

o To give knowledge about preparation of Audit report.

UNIT― I Introduction: Meaning and objectives of auditing; Types of audit; Internal audit. Audit
Process: Audit programme; Audit note books; Working papers and evidences.

UNIT-II InternalCheckSystem:lnternalcontrol.
Audit Procedure: Vouching: Verification of assets and liabilities.

UNIT-III Audit of Limited Companies:

a. Company auditor -Qualification, Appointment. powers, duties, Resignation and
liabilities.
b. Divisible profits and dividend.
c. Auditor's report - standard report and qualified report.
d. Special audit of banking companies.
e. Audit of educational institr-rtions.
f. Audit of Insurance comPanies.

UNlT-Mnvestigation: Investigation; Audit of nonprofit companies,

a. Where fraud is suspected, and
b. When a running a business is proposed.
c. Verifications & Valuation of assets.
UNIT-V Recent Trends in Auditing : Nature and significance of cost audil Tax audit;
Management audit .

Name & Signatures

Subject Experts: I -Dr. S.D.Deshpandey Dr.S.N.Jha

2-Dr.H.S.Bhatia Dr.H.P.S.Saluja

3-Dr.R.D.Diwan Dr.S.R.Thakur

Chairperson: Dr.O.P. Gupta

 Suggested Reading :
l. Gupta KaPal Contemporary Auditing : Tata Mcgraw Hill, New Delhi.
︵

2.Tandon 3.N. Principles of Auditing : S. Chand & Co., New Delhi.

︵

3. PagareDinkar : Principles and Practice of Auditing : Sultan Chand, New Delhi.

4.Sharma T.R. Auditing Principles and Problems, SahityaBhawan, Agra.
︵

5.Shukla S.M. Auditing - ShahityaBhavan, Agra, (Hindi)

6. Batliboy : Auditing.
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B.COM PART III

COMPULSORY CORE COURSE
︵

T'ITLE OF THE PAPER

︵

Group-II -PAPER - I - INDIRECT TAXES WITH GST(BCO3O3)

M.M.75
︵

OBJECTIVB:This course aims at imparting basic knowlege about GST and apply the provisions of
GST law to various situations.
︵

Course Outcomes
o Student will able to
︵

understand the basic principles underlying the Indirect Taxation Statutes

with reference to Central Excise Act & Customs Act.
︵

o Student will able to ldentify and analyze the procedural aspects under different applicable
statutes related to indirect taxation.
To give the students a general understanding of the GST law in the country and provide an
insight into practical aspects of GST and equip them to become tax practitioner.
Student will able to Compute the assessable value of transactions related to goods and services
fbr levy and determination of duty liability.
. Student will able to understand tax liability and taxable entities. Accounting treatment (simple
and trilateral transactions) .
. Student will able to examine the method of tax credit. Inflows and outflows. Outflows: tax
imposition, tax exemption, tax deduction.
︵

UNIT― I Customs : Role of customs in international trade; Important terms and definitions
︵

goods; Duty; Exporter; Foreign going vessel; Aircraft goods; Import; Import Manifest;
Importer; Prohibited goods; Shipping bill; Store; Bill of lading; Export manifest; Letter
of credit; Kinds of duties - basic, auxillary, additional or countervailing; Basics of
levyadvalorem, specific duties; Prohibition of export and import of goods, and
provisions regarding notified & specified goods; Import of goods - Free import and
restricted import; Type of import - import of cargo, import of personal baggage, import
of stores. Clearance Procedure - For home consumption, for warehousing for re-export;
︵

Clearance procedure for import by post; Prohibited exports; Canalised exports; Export
︵

against licensing; Type ofexports export ofcargo, export ofbaggage; Export ofcargo
by land, sea, and air routes.
︵

UNIT¨ II State Excise, CENVAT. Detail study of State Excise during calculation of Tax.

UNIT― III INTRODUCTION TO GOODS AND SERVICES TAX (GST) -Objectives and basic
scheme of GST, Meaning - Salient features of GST - Subsuming of taxes -Benefits of
︵

implementing GST , Structure of GST (Dual Model) - Central GST - State / Union
Territory GST - Integrated GST,GST Council: Structures Power and Functions.
︵

Provisions for amendments.

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UNIT― IV Registration under GST: Procedure for registration, Persons liable for registration,
︵

Persons not liable for registration, Compulsory registration. Exempted goods and
services - Rates of GST. Procedure relating to Levy: (CGST & SGST): Scope of
︵

supply, Tax liability on Mixed and Composite supply, Time of supply of goods and
︵

services, Value of taxable supply. E-way-Billing

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UNIT― V ASSESSMENT AND RETURNS -lnput tax Credit: Eligibility, Apportionment, Inputs
on capital goods, Distribution of credit by Input Service Distributor (lSD) Furnishing
︵

details of outward supplies and inward supplies, First return, Annual

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Name & Signatures Department Members

N. ,/
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Subject Experts: I -Dr. S.D.Deshpandey

2-DLH.S.Bhtta DLH.P.S.SJtta wド
ヽ 〃 。
DLS.R.Thakur /7 7ン

ヽヽ
″

Chairperson : Dr.O. P. Gupta

／グ︵
Suggested Reading :

l. Deloitte: GST Era Beckons, Wolters Kluwer.

2. Madhukar N Hiregange: Coods and Services Tax. Wolters Kluwer.
3. All About GST: V.S Datey - Taxmalt's.
4. Guide to GST: CA. Rajat Mohan,
Barat's lication
5. Coods & Services Tax - lndian Journey: N.K. Gupta &SunnaniaBatia,
6. Coods & Services Tax - CA. Rajat Mohan,
7. Goods & & CA. Sanjeev Malhotra.
Services Tax: Dr. Sanjiv Agrawal
8. GST - Law & Practice: Dr. B.G. Bhaskara, Manjunath. N & Naveen Kurnar IM.
︵

9. Understanding GST: Kamal Garg, Barat's Publication.

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一 ︵
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BoCOⅣ I PART HI
COⅣ IPULSORY CORE COURSE
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TITLE OF THE PAPER

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Croup― II PAPER― Ⅱ ―MANACEMENT ACCOUNTING(BC0304)

︵

Ⅳl.Ⅳ l。 75
TIVE:This course provides the studcnts an undcrstanding ofthe application ofaccounting
C)BJE〔 〕
techniqucs for inanagement.
︵

Course Outcomes
︵

o To enable students understand flnancial statementsだ 貶accounting rnethods and techniques uscd
︵

for decislon making.

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● To provide studcnts advanccd knowledgc in managcment accounting tools likc ratio analysis
,fund now analySis and cash flow analysis
︵

● To providc through understanding ofpricc lcvcl accounting.

● Use business flnance telllls and concepts、 vhen cornrnunicating.
︵

o To knowledgc about budget and budgctary control.

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UNIT¨ I Management Accounting : Meaning, nature, scope, and functions of management

Accounting; Role of management accounting in decision making; Management
︵

accounting vs financial accounting; Tools and techniques of management accounting;

Financial statement; Objectives and methods of financial statements analysis; Ratio
︵

analysis; Classification of ratios - Profitability ratios, turnover ratios, liquidity ratios,

turnover ratios; Advantages of ratio analysis; Limitations of accounting ratios.

UNIT‐ II Funds Flow Statement as per Indian Accounting Standard 3, cash flow statement.
︵

UNIT¨ IⅡ Absorption and Marginal Costing : Marginal and differential costing as a tool for
decision making - make or buy; Change of product mix; Pricing, Break-even analysis;
︵

Exploring new markets; Shutdown decisions.

UNIT― IV Budgeting for profit Planning and control: Meaning of budget and budgetary control;
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Objectives; Merits and limitations; Types of budgets; Fixed and flexible budgeting;
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Control ratios; Zero base budgeting; Responsibility accounting; Performance

budgeting.
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UNIT― V Standard Costing and Variance Analysis : Meaning of standard cost and standard
︵

costing; Advantages and application; Variance analysis - material; Labour and

︵

Overhead (Two-way analysis); Variances.

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Name & Signatures

Dr.S.N.Jha

2-Dr.H.S.Bhatia Dr.H.P.S.Saluja

3-Dr.R.D.Diwan Dr.S.R.Thakur

Chairperson : Dr.O. P. Gupta

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A

*r
Suggested Reading :
l.Arora M.N. : Cost Accounting - Principles and Practice, Vikas. Nelv Delhi.
2. Jain S.P. &Narang K.t,. : Cost Accounting; Kalyani, New Delhi.
3. Anthony, Rogert& Reece. at al : Principles of Managernent Accounting; Richard lrwin lnc.
4. Horngren. Charles. F'oster and Datar et al : Cost Accounting - A Managerial Emphasis;Prentice Hall. New
Delhi.
5. Khan M.Y. and Jain P.K. : Management Accounting : Tata McGraw Hill, New Delhi.
6. Kaplan R.S. and Atkonson A.A. : Advanced Management Accounting; PrinticeHall India,New Delhi.
7- J.K. Agrawal & R.K. Agrawal : Jaipur (English & Hindi ).
8. Dr. M.R. Agrawal :Minakshi Prakashan Meruth.
9. Dr. S.P. Gupta - Agra (Hindi & English).
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 B.COM PART III
ELECTM GROUP A (Finance Area)
TITLE OF THE PAPER
pApER-r FTNANCTALMANAGEMENT (BCO305)
M.M.75
OBJECTIVE:The objective of this course is to help students understand the conceptual framework of
financial management.

Course Outcomes

o To build a thorough understanding of the central ideas and theories of modern finance
o To relate theory to practice so that students learn the practical applications of Financial
Management concepts.
o To provide students basic knowledge in cost of capital, working capital management and
dividend policy decisions
o Use business finance terms and concepts when communicating.

o Explain the financial concepts used in making financial management decision.

o Use effective communication skills to promote respect and relationship for financial deals.

UNIT-1 Financial Management : Financial goals; Profit vs wealth maximization; Financial

functions-investment, financing, and dividend decisions; Financial planning.

UNIT-II Capital Budgeting : Nature of investment decisions, Investrnent evaluation criteria,

payback period, accounting rate ofreturn, net present value, internal rate ofreturn
Profitability index; NPV and IRR comparison.

llINIT― III Cost of Capital : Significance of cost of capital; Calculating cost of debt; Preference
shares, equity capital, and retained earnings; Combined (weighted) cost of capital.
Operating and financial Leverage: Their measure; Effects on profit, analyzing altemate
financial plans, combined financial and operating leverage.

UNIT― IV Capital Structure: Theories and determinates. Dividend Policies: lssues in dividend
policies; Walter's model; Gordon's model; M.M.Hypothesis, forms of dividends and
stability in dividends, determinants.

UNIT― V Management of Working Capital: Nature of working capital, significance of working

capital, operating cycle and factors determining of working capital requirements,
Management of working capital - cash, receivables, and inventories.

Name & Signatures

Subject Experts: I -Dr. S.D.Deshpandey Dr.S.N.Jha

2¨ Dr.HS.Bhatia Dr.H.P.S.Saluja

3‐ Dr.R.D.Diwan

Chairperson:Dr.O.P. Gupta
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Suggested Reading :
l. Van Home J.C. : Financial Management and Policy: Prentice Hall of lndia, New Delhi.
︵

2. Khan M.Y. and Jain P.K. : Financial Management. Text and Problerns; Tata McGrow
︵

３ Hill.New Delhi.
Prasanna Chandra L Financial Management Theory and practice; Tata McGrow Hill,
︵

NewDelhi.
４
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Pandey I.M. : Financial Management Vikas Publishing Hous, New Delhi.

５

Brigham E.F. Gapenski L.C., and Ehrhardt M.C. : Financial Management - Theory And
︵

Practice; Harcourt College Publishers, Singapore.

︵

Bhalla V.K. : Modern Working Capital Management, Anmol Pub. Delhi.

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B.COM PART III

ELECTIVE GROUP A (Finance Area)
︵

I'ITLE OF THE PAPER

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pApER - rr FTNANCTAL MARKET OPERATTONS(BCO306)

M.M.75
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OBJECTIVE: This course aims at acquainting the students with the working of financial markets in
India.
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Course Outcomes
o Student will able to understand the Indian banking system and describe the role of regulatory
︵

bodies in regulating how banks manage their capital.

o Student will able to describe the types of equity securities that companies can use to raise
︵

equity capital and how these securities can be listed and traded on the Indian Stock Exchange.
o Student will able to apply different company valuation techniques to deterrnine share prices.
o Student willable to describe the characteristics of different types of debt securities and be able
to price them.
o Student will able to describe different theories of how interest rates are determined and explain
the relationship between the term to maturity, risk, and interest rates.
Student willable to understand the mechanics and conventions of the foreign exchange market
and the motivation of different participants in trading foreign currencies.

llINIT― I Money Market: Indian money market's composition and structure; (a) Acceptance
houses. (b) Discount houses and (c) Call money market; Recent trends in Indian money
market.
︵

llINIT― II Capital Market : Security market - (a) New issue market, (b) Secondary market;
Functions and role of stock exchange; listing procedure and legal requirements; Public
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issue - pricing and marketing; Stock exchanges - National Stock Exchange ,Bombay
stock exchange
UNIT¨ IⅡ Securities contract and Regulations Act : Main provisions. Investors Protection :
︵

Crievances concerning stock exchange dealings and their removal; Grievance cells in
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stock exchanges; SEBI; Company Law Board; Press;

Remedy through courts.
＾

UNIT― IV Functionaries on Stock Exchanges : Brokers, sub brokers. market makers, jobbers.
portfolio consultants, institutional investors, and NRIs.

UNIT― V Financial Services : Marchant banking - Functions and roles; SEBI guide-lines; Credit
rating - concept, functions, and types.

Name & Signatures Department Members

Subject Experts: I -Dr. S.D.Deshpandey

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2-Dr.H.S.Bhatia Dr.H.P.S.Saluja
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3-Dr R D.Diwan Dr.S.R.Tllakur

Chairperson: Dr.O.P. Gupta

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Suggested Reading :
l. Chandler M.V. and Goldfeld S.M. : Economics of money and Banking, Harper and
︵

Row.New Delhi.
)
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Gupta Suraj B. Monetary Economics; s. chand and Co. New Delhi.

3. Gupta Suraj B. Monetary Planning in India; Oxford. Delhi.
︵

4. Bhole L.M. : Financial Markets and lnstitutions : Tata McGrow Hill, New Delhi.
5. Hooda R.P. : Indian Securities Market - Investors view point; Excell Books. New Delhi.
︵

6. R.B.l. : Functions and Working.

7. R.B.l. : Report in Currency and Finance.
︵

8. R.B.l. : Report of the Committee to Review the working of the Monetary system
︵

Chakravarty comm ittee.

9. R.B.l. : Report of the Committee on the Financial System, Narsimham Committee.
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BoCOM PART HI
ELECTIVE GROUP B(Ⅳ Earketing Area)
TITLE OF THE PAPER―
PAPER― I PRINCIPLES OF MARKETING(BC0307)
ⅣIoⅣ l.75
︵
︵

OBJECTIVE:
The Objective of this course is to help students to urrderstand the concept of marketing
and its applications.
Course Outcomes
︵

o Familiarizalion with Marketing Concepts and Philosophies.

o
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Ability to understand the changing Marketing Environment.

o Knowledge of different consumer and business buying behaviors.
o Familiarization with product related decisions.
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UNIT― I Introduction : Nature and scope of marketing; lmportance of marketing as a business

function, and in the economy; Marketing concepts - traditional and modern; Sellings.
︵

marketing; Marketing mix; Marketing environment.

︵

UNIT― II Consumer Behaviour and Market Segmentation : Nature, scope, and significance of
︵

consumer behaviour; Market segmentation - concept and importance; Bases for market
segmentation.
︵

UNIT― IⅡ Product : Concept of product, consumer, and industrial goods; Product planning and
development; Packaging role and functions; Brand name and trade mark; after sales
service; Product life cycle concept. Price : Importance of price in the marketing mix;
︵

Factors affecting price of a product/service; Discounts and rebates.

UNIT― IV Distributions Channels and Physical Distribution; Distribution channels - Concept
︵

androle; Types of distribution channels. Factors affecting choice of a distribution

channel;
Retailer and wholesaler; Physical distribution of goods; Transportation,
Warehousing,Inverntory control; Order processing.
UNIT¨ V Promotion : Methods of promotion; Optimum promotion mix; Advertising media -
their ralative merits and limitations; Characteristics of an effective advertisement;
Personal selling; Selling as a career; Classification of successful sales person;
Functions of salesman.
Recent development in marketing -social marketing, online marketing, Direct
marketing, Services marketing, Green marketing.

Department Members
Experts: I -Dr. S.D.Deshpandey
2‐ Dr.H.S.Bhatia Dr.H.P.S.Saluja
3-Dr.R.D.Diwan
 Suggested Reading :
l. Philip Kotler : Marketing Management Englewood Cliffs; Prentice Hall, N.J.
2. William M. Pride and O.C. Ferrell : Marketing : Houghton - Mifflin Boston.
3. Stanton W.J. Etzel Michael J., and Walker Bruce J. Fundamentals of Marketing:
McGrawHill. New York.
４

Lamb Charies W., Hair Joseph F. and McDanielCarl : Principles of Marketing;

South-Western-Publ ishing, Cincinnati, Ohio.
５

Cravens David W. Hills Gerald 8., Woodruff Robert B : Marketing management :

RichardD. Inwin. Homewood Illinois.

６

Kotler Philip and Armstrong Gary : Principles of Marketing: Prentice Hall of

India. NewDelhi.
7. Dr. R.C. Agrawal, Agra.
8. Dr. S.C. Saxena Agra.
9. Dr. S.K. Jain, HindiGranthAcademi. M.P.
10. Dr. N.C. jain
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B.COⅣ I PART III

ELECTIVE GROUP B(M【 arketing Area)
TITLE OF PAPER
︵

PAPER― H INTERNAT10NAL MARKETING(BC0 308)

Ⅳl.Ⅳ l.75
︵

OBJECTIVE
This course aiins at acquainting student vith thc operations of marketing in
︵

、
intcrnational environmcnt.
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Course Outcomes
o To know the globalization concept
︵

o To familiarize political and social environment

o
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To analyze the economic and technologicalenvironment

o To study institutional environment
o To identify legal and ecological factors affecting international business

UNIT― I International Marketing : Nature, definition, and scope of irrternational marketing;

Domestic marketing vs. International marketing; Irrtemational environmerrt external
^ and internal.

UNIT¨ II identifying and Selecting Foreign Market: Foreign market entry mode decisions.
Product Planning for international Market: Product designing; Standardization vs.
adaptation; Branding and packaging; Labeling and quality issues; After sales service.
International Pricing: Factors Influencing International price; Pricing process-process
︵

and methods: International price quotation and payment terms.

︵

UNIT‐ IⅡ Promotion of Product/Services Abroad: Methods of international promotion; Direct

mail and sales literature; Adveftising; Personal selling; Trade fairs and exhibitions.
︵

UNIT― IV International Distribution: Distribution channels and logistics decisions: Selection and
appointment of loreign sales agents.
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UNIT¨ V Exporl Policy and Practices in India: Exim policy - an overview; Trends in India's
foreign trade; Steps irT starting an export business; Product selection; Market
selection; Export pricing; Export finance; Documentation: Export procedures; Export
assistance and incentives.
Marketing Control Process

Name & Signatures

Subject Experts: 1 -Dr. S.D.Deshpandey Dr.SN.Jha

2‐ Dr.H.S.Bhatia Dr.H.P.S.Saluja

3-Dr R D.Diwan

Chairperson : Dr.O. P. GuPta

´口ら
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Suggested Reading :
1. Bhattacharya R.L. and Varshney B. : lnternational Mrketing Management; Sultan
Chand,New Delhi.
2. Bhattacharya B. : Export Malketing Strategles fbr Success; C'lobal Press. New
Delhi.
3. Keegan W.J. : Multinational Marketing Management; Prentice I'lall.
New Delhi.
４

Kriplani V. : International marketing; Prentice Hall New Delhi.

５

l'aggart J.H. and Moder Mott. M.Cl.: The E,ssence of Intelnational Business; Prentice
Hall New Delhi.
６

Kotler Phillip : Principles of Marketing; Prentice Hall New Delhi.

７

Fayer Weather John : lntemational Markcting; Prentice Hall N..1.

８

Caterora P.M. and Keavcnay S.M.: Marketitlg an international Pcrspcctive;

ErrvinHomewood. Illinois.
９

paliwala. Stanely .1. T'he Essence of International rnarketing; I)rentice Hall. New Delhi.
 BoCOM PART II
ELECTIVE GROUP D(Money BanHng&Insurance Area)
TITLE OF THE PAPER
PAPER― I FUNDAMENTAL OFINSURANCE(BC0309)
Ⅳl.Ⅳ I.75

OBJECTIVE:
This course enables the students to know the fundamentals of instlrance.

Course Outcomes
o Understanding the operations and working of insurance companies in India.
. Capability to assess the significance of online insurance.
o Understanding the functions and significance of Insurance in India.
o Knowledge regarding different models of insurance in India'
o Understanding of the different techniques of risk management in insurance sector.

UNIT― I Introduction to lnsurance: Purpose and need of insurance; Insurance as a social security
tool; Insurance and economic development.

UNIT¨ II Fundamentals of Agency Law: Definiton of an agent; Agents regulations: Insurance

interrnediaries: Agents cotnpensation.

UNIT― IⅡ procedure for Becoming an Agent : Prerequisite fbr obtaining a license; Duration of
license; Cancellation of in..nr.; Revocation or suspension/termination of agent
form
appointment; Code of conduct; Unfair practices' Functions of the Agent: Proposal
and other forms for grant of cover; Financial and medical underwriting; Material
information; Nomination and assignment; Procedure regarding settlement of
policy
claims.

Market
UNIT― IV Company Profile : organizational set-up of the company; Promotion strategy;
︵

profession; Product pricing

share; Important actiiities; Structure; Product; Actuarial
actuarial aspects; Distribution channels.
︵
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Insurance;
UNIT― V Fundamentals/Principles of Life insurance/ Marine /Fire iMedical/General
︵

Contracts of various kinds: Insurable Interest.

0nline insurance
Name & Signatures Department Members
..1
^ r

SubieCt Expe■ s:1-Dr.S.D.Deshpandey 0- !

ヘ
I
Or.ftf.SSatula /? 0 /Vl
D.SRJhaklrr 2/\
Z/＼
-1
Chai.pe.ton:Dr.O.P. GuPta
N
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Suggested Reading :
︵

l. Mishra M.N. : lnsurance Principle and Practice; S. Chand and Co.. Nerv Delhi.
2. Insurance Regulatory Development Act. 1999.
3. Lif'e Insurance Corporation Act. 1956.
4. Gupta OS : Lilb Insurance; Frank brothers, New Delhi.
︵

5. Vinayakam N., Radhasrvamy and VasudevanSV : lnsurance - Principles and Practice.

S. Chand and Co. Nerv Delhi.
︵

6. Mishra MN : Lif-e Insurance Corpolation of lndia, Vols I, ll & lll: Raj Books, Jaipur.
︵

7. BalchandShriwastava. Agra.
8. Dr. M.L. Singhai. RAmesh Book Depot, Jaipur.
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BoCOM PART ⅡI

ELECTIVE GROUP D(Money Banking&Insurance Area)

TITLE OF PAPER―
PAPER― II MONEY&BANKING SYSTEM(BC0310)

M.M.75

OBJECTIVE:This course enables the students to know the workir-rg of the Indian Money & banking
system.
Course Outcomes
o Understand the meaning of money' evoltttion, theory of money.
o Analyse the cause inflation and deflation , role of monetary policy and fiscal policy
o Understand money market and policies, impact, recent changes/trends.
o Describe the concept ofpublic finance, taxation and types oftaxation.
o To impart knowledge about the structure of development banks in India.
o Detailed understanding about the Banking Structure of the country and its recent developments.
o Understanding the operations and working of Indian Banking system in India.
o Understanding the functions and significance of RBI in India and banking regulation Act.

UNIT― I Money: Function, Alternative Measures to money supply in India - their different
components. Meaning and changing relative impoftance of each'

Indian Banking System : Structure and organization of banks; Reserve Bank of

India;
UNIT― II
Apex bankinf tnstitutions; Commercial banks; Regional rural banks; Cooperative
banks; Development banks.

Banking Regulation Act, 1947: History; Social control; Banking Regulation

Act as
UNIT― IⅡ
Regulation Act as
appticaEte tJ banking companies and public sector banks; Banking
applicable to CooPerative banks.

Regional Rural and Cooperative Banks in India: Functions; Role of

regional rural and
UNIT― IV
︵

cooperative banks in rural India; Progress and performance'

︵

Reserve Bank of India: Objectives; Organization; Functions and

working; Monetary
UNIT― V
︵

policy; Credit control measures and their effectiveness'

︵

State Bank of India, Project History, Objectives, Functions & Organization working&
︵

progress. Internet banking system.

︵

Name & Signatures

Dr.S.N.Jha
︵

Subject Experts: I -Dr. S.D.Deshpandey

Dr.H.P.S.SalLlia
2-Dr.H.S.Bhatia
︵

3-Dr.R.D.Diwan
︵
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Chairperson:Dr.O.P. GuPta
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 ︵
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Suggested Reading:
l. Basu A.K.: Fundamentals of Banking-I'heory and Practice: A Mukheriee and Co., Calcutta.
2. Sayers R.S.: Modon Banking: Oxlbrd University Press.
^ i. Panandikar S.G. And Mithani D.M.: Banking in India; orient Longman.
︵

4. Rescrve Bank of lndia: Functions and Working.

5. Dekock: Central Banking; Crosby lockwood Staples. London.
︵

6. Tannan M.l-. : Banking - Law and Practice in lndia : lndia Law l-lousc. Nerry Delhi.
'1
. Knubchandani B.S.: Practice and Law of Banking; Macmillan. New Delhi.
︵

8. Sheklrar and Shekhar: Banking Theory and Practice; Vikas Publishing Ilouse. New Delhi.
9. Harishchandra Sharma.
︵

10. M.L. Singhai.

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