NATIONAL POST GRADUATE COLLEGE
(An Autonomous College of Lucknow
University)
Nomenclature
For the entire Syllabus of
B.com (Hons.)
Semester I-VI
|
|
B.COM
(HONS) Semester I |
|
BCOM
(HONS) Semester II |
|
BCH
101 |
Financial
Accounting |
BCH
201 |
Specialized
Accounting |
|
BCH
102 |
Financial
Mathematics |
BCH
202 |
Public
Finance |
|
BCH
103 |
Office
Management |
BCH
203 |
Industrial
Psychology |
|
BCH
104 |
Principles
of Economics |
BCH
204 |
Economic
Development and Planning |
|
BCH
105 |
Essential
of Management |
BCH
205 |
Business
Statistics |
|
BCH
106 |
Indian
Economy-I |
BCH
206 |
Business
Environment |
|
|
|
|
|
|
|
B.Com
(HONS) Semester III |
|
B.Com
(HONS) Semester IV |
|
BCH
301 |
Cost
Accounting |
BCH
401 |
Corporate
Accounting |
|
BCH
302 |
Business
Laws |
BCH
402 |
Direct
Tax Laws and Accounts |
|
BCH
303 |
Operation
Management |
BCH
403 |
Corporate
Laws |
|
BCH
304 |
Marketing
Management |
BCH
404 |
Business
Economics |
|
BCH
305 |
Human
Resource Management |
BCH
405 |
Contemporary
Banking System |
|
BCH
306 |
Secretarial
Practice |
BCH
406 |
Computer
Applications |
|
|
|
|
|
|
|
B.Com
(HONS) Semester V |
|
B.Com
(HONS) Semester VI |
|
BCH
501 |
Financial
Management |
BCH
601 |
Principles
and Practice of Insurance |
|
BCH
502 |
Entrepreneurship
Development |
BCH
602 |
Operational
Research |
|
BCH
503 |
Industrial
Laws |
BCH
603 |
Management
Information System |
|
BCH
504 |
Corporate
Tax Planning and Management |
BCH
604 |
Computerised Accounting
and E-Commerce |
|
BCH
505 |
Audit
Technique and Procedures |
BCH
605 |
Specialization |
|
BCH
506 |
Foreign
Language (French/German) |
BCH
606 |
Specialization |
Specialization
|
|
Finance |
Marketing |
Human
Resource |
|
BCH
605 |
Management
of funds |
Marketing
promotion technique |
Organizational
behavior |
|
BCH
606 |
Investment
decision and portfolio management |
Consumer
behavior and marketing research |
Job
analysis and performance appraisal |
B.Com
(HONS), Semester-I
BCH
101 Financial Accounting
BCH
102 Financial Mathematics
BCH
103 Office Management
BCH
104 Principles of Economics
BCH
105 Essential of Management
BCH
106 Indian Economy-I
BCH 101 FINANCIAL ACCOUNTING
Level of
knowledge: Working
knowledge
Learning Objectives:
The
objective of this paper is to help students to acquire conceptual knowledge of
the financial accounting and to impart skills for recording various kinds of
business transactions.
COURSE CONTENTS
UNIT I
1.
THEORETICAL FRAMEWORK
i)
Accounting as aninformation
systems. The Users of Financial Accounting information and their needs.
Qualitative characteristics of accounting information. Functions, advantages
and limitations of accounting. Branches of accounting. Bases of accounting;
cash basis and accrual basis.
ii)
The nature of financial accounting principles-Basic concept and conventions:
entity ,Money measurement, Going Concern
,cost,Realization,Accruals,Periodicity,Consistency,Prudence(conversation),Materiality
and full disclosure.
iii)
Financial accounting standards: concepts, benefits
,procedure for issuing accounting standards in India salient features of
Accounting Standard as issued by I.C.A.I
2.
ACCOUNTING
PROCESS
FROM RECORDING
OF BUSINESS TRANSACTIONS TO PREPARATION OF TRIAL BALANCE(AN OVERVIEW ONLY)
UNIT II
3.
BUSINESS INCOME
i)
Measurement
of business income-Net income: The accounting period, The continuity doctrine
and Matching Concepts objectives of measurement.
ii)
Revenue
recognition: salient features of Accounting Standard as issued by I.C.A.I
Recognition of expenses.
iii)
The
nature of Depreciation .The accounting concept of Depreciation, factors in the
measurement of Depreciation Methods of computing Depreciation: straight line
method and diminishing balance method; prospective change in method of charging
Depreciation.
iv)
Inventories:
Meaning Significance of Inventory Valuation.
v)
Inventory
record systems: Periodic and Perpetual
Methods: FIFO,LIFO(problems based on
normal loss and abnormal loss)
Bin
card vs stores ledger, bill of material, material
requisition note.
4. FINAL ACCOUNTS
i) Capital
and revenue expenditures and receipts: general introduction
ii) Preparation of financial statements:
a) Of
Non –Corporate business entities from trial balance inwards:
b) Final
Account with Adjustment
UNIT III
5.
ACCOUNTING FOR HIRE PURCHASE AND INSTALMENT
SYSTEMS
Hire Purchase vs. Installment Payment
System
Practical Problem (Simple as well as
Default in Payment)
6.
BRANCH
ACCOUNTING:
Types of Branch
Practical Problems
UNIT IV
7.
LIQUIDATION OF COMPANIES:
Types of Liquidation
Liquidator’s final
statement of Account
8.
INSURANCE CLAIM:
Loss of Stocks
Average Clause
Loss of Profit Policy
(BCH-102)
Financial
Mathematics
Unit
I
Basic concepts, Simple
and Compound Interest(02), Kinds of interest rates – effective rate of
interest, Nominal rate of interest and force of interest(03).Relationship
between effective and nominal rate of interest(03).
Unit
II
Present value and
discount rate(01), Effective and nominal rate of discount(01),Relationship
between interest and discount(02),Equation of payment(03).
Unit
III
Valuation of
annuities-Certain(02), Present value of an annuity, Present value of an annuity
payable p times a year(02), Present value of deferred annuity, perpetuity(02),
Accumulated value of an annuity, Accumulated value of annuities payable p times
a year(04)
Unit
IV
Valuation of
securities, Present value of bonds, Present value of preference shares(02),
Present value of equity shares(01), Growth in dividends- Normal growth and
super normal growth(01), Relationship between price, earning and dividends.
Suggested
Readings:
Financial
Mathematics : Prof. B. L. Bajpai
Financial
Management : Financial Management
BCH 103
OFFICE
MANAGEMENT
Course
Objective:
The purpose of the
course is to generate awareness in the students with the planning and operation
of a model office.
UNIT-I
Definition and elements
of Office. Office. Office Manager-Job Analysis. Office organization structure,
types of organization. Office organization
structure, types of organization. Office accommodation and layout.
Office environment.
UNIT
II
Communication:
definition, main features, classification of communication. Barriers to
Communication. Typing and Duplicating. Correspondence: handling correspondence,
drafting correspondence (type and essentials of letter writing.) Office
Reports: Kinds of reports, preparing a good report. Record Management:
Classification; filling system; Index. Public Relations:
UNIT
III
Office automation:
machines and equipments used. Computers: application and advantages. Office
information Management: definition, difference between information and data,
process. Office system and procedures and flow of. Office forms and Stationery.
UNIT
IV
Personnel Management:
Office Personnel relations. Office supervision, work measurement, standards of
performance and control.
BCH 104
PRINCIPLES OF
ECONOMICS
Course
Objective:
The objective of this
course is to impart basic knowledge of the concepts and tools of economic analysis.
UNIT-1
The
meaning and definition of Economics. Adam Smith
Marshall. Methods of study of Economics: Inductive Vs Deductive methods.
Micro Vs Macro Economics: Concept of Equilibrium- Stable, Unstable and Neutral
Equilibrium. Theory of consumption- Cardinal Vs Ordinal approach.
Utility
analysis- Total Marginal and Average utility.
UNIT-2
Consumer behavior:
Indifference curve analysis. Budget line
Consumer’s equilibrium. Price, Income and Substitution effects, PCCs and ICCs.
Consumer’s Surplus, Concept of Demand and Supply. Demand curve- Individual and
Market demand curve, Law of demand. Elasticity of demand- Price, Income and
cross elasticity. (Supply curve). Elasticity of demand.
UNIT-3
Production:
fixed and variable inputs. Production function, total average and marginal
product Law of variable Proportions, Returns to scale. Economics and
Diseconomies of scale. Different concept of cost of Production and Revenues.
Market:
Perfect and Imperfect competition- Features, Price and Output decision. Equlibrium of firms and industry in the short and long
runs.
UNIT-4
Theory
of wages (Marginal productivity theory and) Modern theory of wages. Backward
bending supply curve.
Theory
of Interest: Loanable funds theory and Liquidity
Preference theory of interest.
Theory
of Profit: Risk Bearing theory and Uncertainty- bearing theory of profit.
BCH 105
ESSENTIALS OF
MANAGEMENT
Course
Objective :
The objective of the course is to provide an
understanding of the tasks and functions of management and to acquaint the
participants with the development in concept, theories and practices in the
overall field of management.
UNIT
- I
Definition. Nature.
Scope and significance of Management, the evolution of management thought.
Approaches of management, contributions of F.W. Taylor. Henri Fayol and Chester Bernard to Management Science, functions
of a manager. Social responsibility of Managers. Values and Ethics in
Management.
UNIT
- II
PLANNING
Definition.
Nature, Scope and significance of Planning. Objectives. Steps of Planning.
Decision making as key step in planning. The process and techniques of Decision
Making. Long Range Planning. Strategies and policies.
UNIT
– III
ORGANISATION
Definition.
Nature. Scope and significance. Approaches to Departments. Line and Staff relationship. Delegation and Decentralisation. Committee system, determinants of
effective organizing. Staffing – nature and significance. Selection. Appraisal
and Development of Managers.
UNIT
– IV
DIRECTING
AND CONTROLLING
Issues
in managing Human factors. Motivation nature, scope and significance, Theories
a Definition and significance. Communication Barriers, Building effective
communication system Technique. Coordination, Determinants of an Effective
Control System. Managerial Effectiveness.
BCH 106
INDIAN ECONOMY-1
Course
Objective:
To
acquaint the students with the overall
scenario of Indian Economy.
UNIT-1
Nature of Indian economy: Characteristics &
features of Indian economy Rural Characteristics of Economy: Its features
&problems. Agricultural Dev. In planned era –green revolution. Rural indebtness, rural industrialization , rural
electrification, Panchayati Raj. Urban characteristics of Economy:-Its
feature &problems:-excessive population, employement problem, increasing slums & problems of
public amenities
UNIT-2
Industrial
Structure, Industrial policy of 1948,1956, 1977,& 1991,Industrial licensing
policy-MRTP Act, FERA growth & problems of small scale sector ,Role of public sector enterprises in India
eco. Development
UNIT -3
NEW
Economic Reforms-Liberalization privatization globalization, Rationale behind
eco. reforms. Second generation reforms.
UNIT-4
External
sector
Role
of foreign trade ;fiends in exports and imports; composition and direction of india’s foreign
trade: Balance of payments crisis and the New economic reforms-Export promotion measures and the new
trade policies. Foreign capital-EDI, aid; Multinational corporations(MNCs)
Important areas of
concern:
Poverty and inequality;
Unemployement:Rising prices: Industrial relations.
BASIC READING LIST:
Datt.
R.andK.P.M.Sundharam(2001),IndianEconomy,S.chand&CompanyLtd..NewDelhi.Dhingra,I.C,(2001)
Lite indian Economy:Environment and Policy.Sultan chand &Sons.New delhi
Dutt,R.C.(1950).The
Economic history of India under Early British rule.Low
price Publications.Delhi
Kumar.D.(ED)(1982)the
Cambridge Economic history of
India.VolumeII,1757-1970.Orient Longman LTD.Hyderabad
Misra , S.K. and V.K.Puri( 2001)Indian Economy-its development experience,
Himalaya publishing Mouse,Mumbai.
ADDITIONAL
READING LIST
Gadgil,D.R.(197D The
industrial Evolution in India in Recent times.1860-1939,Oxford University Press.Bombay.
Government
of India .Economic Survey(Annual, Economic Division. Ministry of Finance. New
Delhi
Naoroji,D.(1962),Povert)and Un-British rule in India 1857-1956,Allied
Publishers Private Limited. Delhi
Planning
Commission (1999).Ninth Five Year Plan Government of India New Delhi
Singh.V.B(Ed)(1965)
Economic history of india(1857-1956)allied publishers
private limited Bombay
Ahluwalia.I..J. AND I.M.D.
Little(Eds)(1999).India’s economic reforms and
development(essays in honour of Manmohan
Singh)oxford university press.new delhi.
Jalan.B.(1992),the
Indian Economy: problems and prospects.
Viking New delhi
Jalan,B(1996),india’s economic policy-preparing for the twenty-first century,Viking.New delhi
Parikh.K.S.(1999) India
development report-1999-2000,oxford university press ,New Delhi
Datt.r.(lid)(2001).second
generation economic reforms in India Deep&Deep publications new Delhi.
A.N.Agarwal, Indian
economy.
BCOM (H) IInd SEMESTER
Paper Code Paper
name
BCH 201 - SPECIALISED ACCOUNTING
BCH 202 - PUBLIC FINANCE
BCH 203 - INDUSTRIAL PSYCHOLOGY
BCH 204 - ECONOMIC DEVELOPMENT &
PLANNING
BCH 205 - BUSINESS STATISTICS
BCH 206 - BUSINESS ENVIRONMENT
(BCH 201)
SPECIALISED
ACCOUNTING
UNIT 1:
Company
Accounts: Shares and its' types, types of share capital, equity vs. preference.
shares, issue of shares at par, premium and discount, forfeiture of shares and
reissue, rata allotment, SEBI guidelines for buy-back of shares, bonus shares.
UNIT 2:
Amalgamation
of companies as per AS-14. purchase consideration, methods of finding purchase
consideration, pooling of interest method vs. purchase method, practical
problem based on amalgamation in the nature of/merger and purchase.
UNIT 3:
Analysis
of financial statements: tools for the
analysis of financial statements practical problem based on cash flow statement
as per AS-3, accounting ratios and practical problems based on liquidity,
solvency, turnover, and profitability rarios
UNIT 4:
Introduction
to Human Resource Accounting and IN nation Accounting. Internal vs External Reconstruction, Practical problems based on alteraltion of share capital and reduction of share
capital.
Suggested
Reading:
• RL
Gupta and M. Radhaswamy - Advance Accounting
• Shukla and Grewal - Advance Acconuting
•
Mukherjee and Hanif-Modem
Accountancy
• I
R Monga - Financial Accounting.
• S.
N. Maheswari - Advance Accounting.
(BCH-202)
PUBLIC FINANCE
Unit 1:
Definition nature and scope of Public Finance,
relationship with other subjects. Public Revenue- Sources of Public
revenue-taxable and non-taxable sources of revenue. Characteristics of tax,
canons of taxation, direct and indirect taxes, impact of incidence of taxation,
shifting of tax. Requirement of sound taxation system. Principle of maximum
social advantage: Dalton and Musgrave view.
Unit 2:
Public
Expenditure- meaning, scope and importance, reason for increasing trend of
public expenditure. Canons of public expenditure.
Unit 3:
Public
Debt- definition private vs public debt. Different
between public debt and taxation Classification of public debt, internal and
external debts. Methods of raising public debts. Method o f redemption of
public debt.
Unit 4:
Indian
public finance - lie ms of Revenue & expenditure of Central Government and
local bodies. Finance commission-l2lh finance commission, budget-its
preparation, legislation and execution.
Suggested Reading:
• B.P.
Tyagi - Public Finance
• J.C.
Vaishwey - Public Finance
• Bhatia
- Public Finance
(BCH-203)
INDUSTRIAL
PSYCHOLOGY
Unit-I
INTRODUCTION(Meaning,
definition, scope of Industrial psychology,) MAJOR INFLUENCES ON INDUSTRIAL
PSYCHOLOGY:(scientific management, HR school of thought, Hawthorne experiments,
problems and utility of industrial psychology)
Unit-II
10
PSYCHOLOGICAL RESEARCH (scientist practitioner model (METHODS OF RESEARCH
(BARS- Behaviorally anchored rating scale), DECISION MAKING (decision
concepts), LEADERSHIP (definition, qualities, importance, types, Trait theory
of leadership, Managerial grid) PERSONALITY (determinants of personality)
Unit-III
PERCEPTION(meaning,
factors, perceptual process) ATTITUDE (nature, components, ABC model),
COMMUNICATION(significance, process, barriers), STRESS(causes, stages,
effect)concept of fatigue, counseling(importance, functions,
types),Psychometrics (concepts)
Unit-IV
ROUP
DYNAMICS(nature and types of groups)ORGANISATIONAL
CjULTUREffeatures,importance,types)ORGANISATIONALCLIMATE(concepts only)EMPLOYEE
MORALE (concept and importance)ORGANISATIONAL CHANGE(concept, types, process)
Suggested reading-
1.
INDUSTRIAL PSYCHOLOGY-Dr. Archana Deshpande
2.
INDUSTRIAL PSYCHOLOGY-Dr.Niraj Kumar
3.
ORGANISATIONAL BEHAVIOUR -Aswatthapa
4.
HUMAN RESOURCE MANAGEMENT-VSP Rao
BCH 204
ECONOMIC
DEVELOPMENT AND PLANNING
UNIT 1:
Economic
Development: Concepts, prerequisites and impediments. Economic and Non,
Economic factors in development. Rowstows' stages of
economic growth. Balanced and Unbalanced Economic Growth.
UNIT 2:
India
as developing economy: Role of state in economic development; Role of monetary
and fiscal policies; Population and economic development, Entrepreneurship and
Economic development. Sectoral contribution in
economic development.
UNIT 3:
Planning:
Definition, principles, objectives, types and techniques. Prerequisites of
effective economic planning. Methodology of Economic Planning. Concept of
capital output ratio Potentialities of Economic Development.
UNIT 4:
Planning
in India : Need, priorities, outline of resources mobilization and allocation,
strategies - and approaches adopted in various plans with special reference to
10th and 11th five year
plan- Analysis and Evaluation of planning in India.
Suggested readings:
•
M.L.Jhingan; "Development
and Planning''.
•
Agarwal. A.N. and S.P.Singh (Eds); "Economics
of Underdevelopment" Oxford University London.
•
Rudra Datt & Sunadram; "Indian
Economy", S.Chand & Company, New Delhi.
•
H.L.
Ahuja-" Economic development and planning
".
•
M.L.
Setv "Economic development and planning".
BCH 205
BUSINESS STATISTICS
Unit
1:
Definition, scope, importance and
limitation of statistics. Method of collection and tabulation of data.
Preparation of frequency distribution. Measure of central
tendency-mathematical, averages including arithmetic means, geometric mean and
harmonic mean. Quartiles. Measures of dispersion-quartile
deviation, mean deviation, standard
deviation and their coefficients,
absolute and relative measure of dispersion.
Unit
2:
Simple Correlation Analysis-
introduction, importance of correlation analysis Multiple and partial correlation, measure of correlation-
Karl Pearson’s coefficient of
correlation, Spearman's coefficient of rank correlation. Regression analysis,
difference between correlation and regression. Lines of regression, method of
least squares, fitting straight lines, regression coefficient and their
properties
Unit
3:
Time series analysis: moving average
methods, method of least squares fitting a
straight line trend, seasonal variations, estimation of seasonal varialiers methods of simple averages. Index Number-
meaning and uses of index numbers, corstruction of index numbers: fixed and chain base
UNIT
4:
Indian statistics: Statistical
Organization at Centre - C.S.O., N.S.S.O. Organization Functions, Evaluation.
Population Census -Features of census
and comparison with census of 2001.
Problems of Indian Statistics.
SUGGESTED
READINGS :
•
"Statistical
Analysis"-S,P. Gupta and S.K. Gupta.
•
"Statistical
Methods"- Shukla and Sahai.
•
"Statistical
Methods"-Proxter and Cowden.
BCH-206
BUSINESS ENVIORNMENT
Unit
1:
Overview of business environment, types
of environment-internal and external. micro and macro. Competitive analysis of
industry Environmental analysis SWOT and ETOP. basic philosophies of capitalism
and socialism with their variants.
Unit
2:
Economic roles of government in India,
constitutional provisions affecting business.
Technology and competitive advantage,
impact of technology on globalization, sources of technology, transfer of
technology. Social responsibility of business, Consumerism, corporate
governance.
Unit
3:
Global liberalization, GATT-objectives,
WTO-benefits and drawbacks. comparison with GATT,MNC-def, meaning, merits and
demerits. Globalization-
meaning, dimensions, factors, pros and
cons. Export promotions-EPZ.SEZ, Foreign trade policy, FEM-objectives,
comparison with FERA.
Unit
4:
Industrial policy of India since 1951,
IDRA, Privatizations-implication and effect. Price control-objectives, mechanism,
Essential commodities act. Monetary and fiscal policy, in India.SEBI-objectives
and functions. Capital market reforms and trading.
Suggested
Headings:
•
Business
environment-Francis Cherunilam
•
Business
environment-Ashwatthapa
•
Business
environment-Sudesh Bedi
BCOM (H) III rd SEMESTER
Paper
Code Paper
name
Group
I
BCH
301 - COST ACCOUNTING BCH 302 - BUSINESS LAWS
Group
II
BCH
303 - OPERATIONS MANAGEMENT BCH 304 - MARKETING MANAGEMENT
Group
III
BCH
305 - HUMAN RESOURSE MANAGEMENT
BCH 306 - SECRETARIAL
PRACTICE
BCH 301 COST ACCOUNTING
UNIT
I
Introduction: Meaning, Objectives and
Advantages of Cost accounting, Difference between Cost and financial
accounting, Types of cost, Cost unit, Cost centres.
Elements of cost, methods of costing (Theoretical aspects), EOQ & ABC
Technique
(06 Lectures)
UNIT
II
Practical problems based on Unit
Costing, l ender Costing, Process Costing (practical problems on Abnormal and
Normal losses) and theoretical aspects of Joint and By products.
(08 Lectures)
UNIT
III
Operating Costing (Practical Problems of
Transport Costing) and Reconciliation between Cost and financial Accounts(
Practical Problems) and Memorandum Reconciliation Account.
(08 Lectures)
UNIT
IV
Techniques of Costing (Theoretical
aspects), Break-Even-Analysis, Cost-Volume-Profit Analysis(Practical Problems
on Desired Profit, Desired Sales, M.O.S., B.E.P. ) and Contract Costing
(practical problems).
(08 Lectures)
Suggested
Readings:
Cost Accounting M.L. Agarwal
Cost Accounting Ravi M. Kishore
Cost Accounting P.V. Ratnam
BCH 302
BUSINESS LAWS
UNIT
I
The Indian Contract Act 1872: Contract Meaning, characteristics and kinds.
Essentials of a valid contract Offer and Acceptance, Consideration, contractual
capacity, free consent, Legality of objects, Void agreements, Discharge of
contracts - modes of discharge including breach and its remedies.
(08 Lectures)
UNIT
II
Quasi Contracts, Contracts of Indemnity
and Guarantee, Bailment and Pledge, Contract of Agency.
(08 Lectures)
UNIT
III
The Sale of Goods Act 1930: Contract of
Sale, meaning and difference between sale and agreement to sell, Conditions and
Warranties, Transfer of ownership in goods including sale by non owners.
Performance of contract of sale, Unpaid seller meaning and rights of unpaid
seller against the goods and the buyer.
(07 Lectures)
UNIT
IV
The Negotiable Instruments Act 1881 :
Meaning, Kinds and characteristics of negotiable instruments, I lolder and holder in due course, Privileges of holder in
due course. Negotiation and endorsement, crossing of cheques,
types of crossing, bouncing of cheques.
(07 Lectures)
Suggested
Readings:
Business
Law M.C.
Kuchhal
Business
Law N.D.
Kapoor
Mercantile
and commercial Laws Rohini Aggarawal
Business
Law S.
N. Maheshwari
Mercantile
Law Avtaar Singh
Problems in
Mercantile Law S.K.Tuteja
BCH 303
OPERATIONS
MANAGEMENT
UnitI
Operation Management: Duties and
responsibilities of operations management. Production function, systems
approach to operations management, Manufacturing systems, types of
manufacturing systems - continuous & intermittent.
Unit
II
Plant location: Nature, factors
considered in location, methods and type of areas, Plant layout : objective of
good layout, factors influencing layout and types of layout. Material handling
equipment .importance, objective, principles, factors affecting selection of
equipment & types of handling equipments.
Unit
111
Work study: method study and work
measurement - importance, objectives, Steps in method study and techniques of
work management, Production planning and control, role and scope of PPC in
operations management, factors influencing production planning and benefits of
production control.
Unit
IV
Inventory management : Factors
influencing and objectives of inventory management, techniques of inventory
management -ABC and EOQ model, Quality Control, Control chart P&nP Chart, Materials Management.
Suggested
Readings:
Production and Operations Management Aswathapa
Production and Operation management B.
S. Goel
Production and Operation management Chunawala & Patel
BCH 304
MARKETING MANAGEMENT
Unit-I
Introduction: Nature and Scope of
Marketing, Modern Marketing Concept, Marketing Mix, Marketing Management
Process: An Overview. Marketing environment Micro and Macro environmental
components, Consumer Buying Process, Buying Motive, Factor Influencing Consumer
Buying Behavior.
Unit-II
Marketing Segmentation- Meaning &
Benefits, Basis and criteria of Segmentation, Targcting-
Concepts, Types and Basis, Positioning- Meaning and Importance, Major Basis of
Positioning a Product. Product: Concept, Product Classification, PLC, NPD,
Branding. Packaging and Labeling, Concept of Product Mix, Product Line and
Product Development.
Unit-III
Pricing: Significance of Pricing,
factors effecting pricing determination, Major pricing method. Pricing
Policies:- Geographical Pricing, Product Line Pricing, Discount and Rebates.
Physical Distribution: Channel of Distribution - Meaning and Importance. Types
of Distribution Channel, Function and Services of Whole seller and Retailers.
Unit-IV
Promotion: Nature an d Importance,
Communication Process, Methods of Promotion: Their distinctive Characteristics,
Concept of Integrated Communication, Promotion Mix and Factors affecting
Promotion Mix.
Suggested
readings:
Marketing Management: Phillips Koller
Marketing Management Rama Swami & Nama Kumari
Marketing Management Dr. K Karunakaram
BCH 305
HUMAN RESOURCE MANAGEMENT
UNIT
I
Introduction, Nature, functions,
importance of Human Resource Management.HR policies-(aims, objectives, needs,
principles, characteristics and types of HR policies.) HR planning-
(importance, needs, process)
Manpower planning (definition and
components) Job analysis, Job description, Job specification.
(7 lectures)
UNIT
II
Recruitment (factors, sources of
recruitment, steps of recruitment process, methods of recruitment) Selection
(procedures and steps in selection process) Training and development (concept,
importance, steps in training program, methods-on-the-job and off-thc-job) Executive development (purpose and objective,
importance and methods of executive development
(8 lectures)
UNIT
III
Performance appraisal (importance,
methods, MBO) Job changes- promotion and transfers Wage and salary
administration (nature and purpose, factors affecting it and process)
(7 lectures)
UNIT
IV
Industrial disputes (forms, types,
causes, procedure for dispute settlement) Industrial relations (definition,
objectives and scope) Trade union (definition .characteristics, objectives and
functions) Grievance management (definition, causes, grievance redressal)
(8 lectures)
Suggested
readings:
Personnel management- C.B.Mamoria
Personnel management Mamoria & Gankar
Personnel and I lumann
resource management- P.Subbarao
BCH 306
SECRETARIAL PRACTICES
Unit
I
The Company Secretary : Definition,
importance, appointment of the company secretary , Qualifications for
appointment, rights, duties and liabilities of a company secretary. Dismissal
of the secretary. Role of Secretary in the formation of a Company promotion.
Incorporation, Capital Subscription and commencement of Business.
Unit
II
Secretarial duties relating to issue and
allotment of shares, calls forfeiture, Lien and transfer of Shares.
Unit
III
Specimen of certificates of
incorporation, certificate of commencement of business share certificates and
share warrants, Dematerialization and Rematerialization
of shares.
Unit
IV
Meeting and proceedings: Provisions
relating to the company and Meetings; Secretarial duties relating to meeting,
Notice, Agenda, Proxy, Motion, Resolution , Minutes and reports.
Suggested
Readings :
Business Laws M.C. Ruchhal
Business and Corporate Laws V S Daley
Business and Corporate Laws Upendra Prasad
and Indyx
Mercanite Laws M C Shukla
BCom (H)-IV SEMESTER
BCH
401 CORPORATE ACCOUNTING
BCH
402 DIRECT TAX LAWS AND ACCOUNTS
BCH
403 CORPORATE LAWS
BCH
404 BUSINESS ECONOMICS
BCH
405 CONTEMPORARY BANMKING SYSTEM
BCH
406 COMPUTER APPLICATIONS
CORPORATE ACCOUNTING-(BCH 401)
Unit-1
Corporate Restructuring, Provisions for
Issue of Bonus & Right Share & Buy back of Shares, Critical Analysis of
Corporate Governance in India.
Unit-2
FINAL
ACCOUNTS
Preparation of Profit and Loss Account and
balance Sheet of corporate entities excluding calculation of managerial
remuneration, Disposal of company profit.
VALUATION
OF GOODWILL AND SHARES
Concept and Calculation Simple Problem
only.
Unit-3
ACCOUNTS OF HOLDING COMPANIES/PARENT
COMPANIES
Preparation of consolidated balance
sheet with one subsidiary company. Relevant provision of Accounting standard:
21(ICAI)
Unit-4
CASH
FLOW STATEMENT
Concept and Preparation of cash flow
statement as per Accounting Standard (as-3) (ICAI): Indirect method only.
FUND
FLOW STATEMENT
Concept of fund and Preparation.
BCH 402
DIRECT TAX LAWS AND ACCOUNTS
UNIT
I
Income tax Act 1961 an overviews,
important terms, concepts of income,Residential
status and tax liability, Exempted Incomes.
UNIT
II
Heads of Income- Income from Slaries (cash items of salary. Perquisites, Profit in lieu
of salary after deduction of section 16)
Income from House Property:- Annual
value, Ded. u/s 24, computation of income from
H.P. in respect of Rental House, Self
occupied, Partly Rental House& Patly self
occupied.
UNIT
III
Profits and Gains of a business and
profession capital gains(Ded u/s 54,54B, 54D, 54EC,
54FG, 54GA)
Income from other sources.
UNIT
IV
Deduction from gross taxable income,
clubbing of incomes, Set-off and carry forward of losses, Individual
assessment:- Computation of taxable income and tax liability.
Sugeested
Reading:-
V.K. Singhania
Ahuja and Gupta
H C Mehrotra
BCH 403 CORPORATE LAWS
Unit
I
Definition of
Company, Types of
Companies, Formation of
company- Promoters, their legal
Positon.
Documents-Memorandum of
Association, Articles of
Association, Doctrine of
constructive notice and
indoor management, Prospectus,
Doctrine of ultra-vires.
Unit
II
Share Capital-issue, allotment and
forfeiture of share,
Depository system-Concepts, features of
depository system, Advantages of Depository system.
Members and shareholders- their rights
and duties
Unit III
Management-directors, their qualifications,appointment, legal position, power and
duties.
Dividend and issue of bonus shares,
Transfer and transmission of shares, Methods of transfer
of shares
Unit
IV
Winding up- concept and modes of winding
up
Majority powers and Minority righyts: Principle of Majority rule, prevention of
oppression and
Mismanagement.
Suggested
Readings:
Company Law and Secretrial
Practice: S.M Shukla
Elements
of Company Law: N.D. Kapoor
Company Law:
L.M. Porwal and Sanjeev
Kumar
Company
Law: Avtaar Singh
Secretarial Practice: M.C. Kuchhal
Company Law and Secretarial
Practice: O.P. Singh
BCH 404
BUSINESS ECONOMICS
UNIT
I
Nature and scope of business economics,
Demand forecasting: meaning, need, importance. Demand forecasting with least
square method. Cardinal and ordinal approach- weak and strong ordering,
revealed preference theory.
UNIT
II
Costs in short run and long run, Long
run average cost curve and its significance in decision making. Laws of returns
to scale, Break even analysis, cost-benefit analysis, capital budgeting and
investment decisions.
UNIT
III
Oligopoly: features, price and output
determination, collusive oligopoly: cartels, price leadership by- dominant firm
and low cost firm.
UNIT
IV
Pricing policies: pricing methods:
product- line coverage and pricing; Price forecasting: Protection of consumer’s
interest.
REFERENCES:
K.L. Maheshwari
& R.L. Varshney: Managerial Economics
V.G. Mankar:
Business Economics
H.L. Ahuja :
Business Economics
M. Adhikari:
Managerial Economics
BCH– 405
CONTEMPORARY BANKING SYSTEM
Course
Objectives:
The course facilitates the students to learn the new trends in contemporary
banking system.
UNIT
I
Meaning and Types of Banks – Schedule
and non Schedule ,Private and public,
Cooperative Bank, Industrial, Agricultural and Foreign
Exchange Banks. Unit and Branch banking,
Functions of modern Commercial Bank and its role in Economic
development, Principles of Banking.
(08 Lectures)
UNIT
II
Credit and Credit Creation by Banks,
Effect of Credit Creation on the Economy, Objectives and Methods of Credit
Control exercised by the Central Bank – Qualitative
And Quantitive methods.
(07 Lectures)
UNIT
III
Central Banking – Meaning, Principles,
Functions of Central Bank, Central Bank and Economic growth.
(08 Lectures)
UNIT
IV
Method of opening and operating a
Deposit Account in Commercial Bank. New trends in
Banking: Universal banking and
Globalization of Banking, Electronic Banking – Objective,
Impact of IT on Banking, ATMs, Mobile
Banking, Tele banking, Internet Banking, Electronic Fund transfer and clearing
system.
(07 Lectures)
Suggested
Readings:
G Crowther
:An Outline of Money
S B Gupta
: Monetary Economics.
M L Seth
: Money Banking & Exchange
Paul Einging
:Monetary Economics
Halm :Monetary
Economics
BCH 406
COMPUTER APPLICATIONS
UNIT
I
Windows Basics, Introduction to
graphical user interface; The Desktop, the taskbar, the start button the title
bar, control panel wizards, find feature properties, Quick view, Right
clicking, Font Management Entertainment, Games, System tools, Calculator,
calendar, card file, character Map, Imaging, run, search Windows Features, My
Computer Icon, Window Explorer Notepad, paint, folders, shortcuts, Accessibility,
System Tools(Disk Cleanup, defragmentation, System restore)
(7 lectures)
UNIT
II
MS Word- Introduction, Menus, Toolbars,
Creating, Saving, Inserting files, Formatting, Editing Text, Find and Replace,
Header and Footer, Working with text boxes, columns, pictures, charts and
graph, Tables, Equations, Word Art, Printing, Mail Merge,
MS-PowerPoint-Creation of Presentation, Built-in-Wizard, Working with Text,
list, color and transitions
(8 lectures)
UNIT
III
Internet and E-Mail:- meaning of
internet, growth of Internet, owner of internet, anatomy of internet, Basic
internet terminology, difference among intranet, internet, extranet, accessing
internet on mobile, Net Etiquette, World wide web, Internet protocols, Usage of
internet to society, Search Engine, Email, Handling forms and attachments on
internet
(7 lectures)
UNIT
IV
MS Excel- Introduction, An overview of
worksheet, Creating work-sheet and work book, Opening and saving work book and
existing Excel, formulas, Formatting, Protecting Cells, Producing Charts,
Macros, Database, Using Tables, Using files with other Programme.
(8 lectures)
Practical: Using Excel for accounting.
Suggested
reading
1. Fundamental of Computers- By V. Rajaraman
B.P.B Publications
2. Fundamental of Computers- By P.K. Sinha
3. MS-Office 2000- By Michel Busby
BCOM (H) V SEMESTER
Paper
code Paper Name
BCH
501 FINANCIAL MANAGEMENT
BCH
502 ENTREPRENEURSHIP
DEVELOPMENT
BCH
503 INDUSTRIAL LAW
BCH
504 CORPORATE TAX PLANNING
AND MANAGEMENT
BCH
505 AUDIT TECHNIQUES AND
PROCEDURES
BCH 506 FOREIGN LANGUAGES (FRENCH
/GERMAN)
B.Com
(HONS)
Semester-VI
BCH
601 Principles and Practice of Insurance
BCH
602 Operational Research
BCH
603 Management Information System (MIS)
BCH
604 Computerized Accounting & E-Commerce
Specialization:
|
|
Finance Marketing |
Marketing |
Human Resource |
|
BCH 605 |
Management Of
funds |
Marketing Promotion techniques |
Organizational
behavior |
|
BCH 606 |
Investment
decision and portfolio management |
Consumer
behavior and marketing research |
Job analysis and performance
appraisal |