Department of Higher Education

U.P. Government, Lucknow

National Education Policy-2020

Common Minimum Syllabus for all U.P. State Universities and Colleges
Undergraduate Commerce (B.Com.)
Semester-wise Titles of the Papers in UG Commerce (B.Com.)

Year Sem. Course Paper Title Theory/Practical Credits

Code
1 I C010101T Business Organisation Theory 6
C010102T Business Statistics Theory 6
C010103T Business Communication Theory 6
C010104T Introduction to Computer Application Theory 6
1 II C010201T Business Management Theory 6
C010202T Financial Accounting Theory 4
C010203P Computerised Accounting Practical 2
C010204T Essentials of E-Commerce Theory 6
C010205T Business Economics Theory 6
2 III C010301T Company Law Theory 6
C010302T Cost Accounting Theory 6
C010303T Business Regulatory Framework Theory 6
C010304T Inventory Management Theory 6
2 IV C010401T Income Tax Law and Accounts Theory 6
C010402T Fundamentals of Marketing Theory 4
C010403P Digital Marketing Practical 2
C010404T Fundamentals of Entrepreneurship Theory 6
C010405T Tourism and Travel Management Theory 6
3 V C010501T Corporate Accounting Theory 5
C010502T Goods and Services Tax Theory 5
C010503T Business Finance Theory 5
C010504T Principles and Practices of Insurance Theory 5
C010505T Monetary Theory and Banking in India Theory 5
3 VI C010601T Accounting for Managers Theory 5
C010602T Auditing Theory 5
C010603R Comprehensive Viva Viva 5
C010604T Financial Institutions and Market Theory 5
C010605T Human Resource Management Theory 5
C010606T Business Ethics and Corporate Governance Theory 5

Syllabus Developed by
S. Name Designation Department College/ University
No.
1 Dr. Deepak Babu Dean Faculty of Siddharth University,
Commerce Kapilvastu, Siddharthnagar
2 Dr. Sanjeev Sharma Associate Commerce St. Johns College, Agra
Professor
3 Dr. S.K.S. Yadav Associate Commerce Meerut College, Meerut
Professor
4 Dr. Arvind Yadav Assistant Commerce Km. M. Govt. Girls. (PG)
Professor College, Gautam Budha Nagar
5 Prof. S.K. Shukla Professor Commerce MGKVP University, Varanasi
 6 Prof. Nawab Ali Khan Ex Dean Commerce Aligarh Muslim University,
Aligarh
7 Dr. A. K. Misra Principal Commerce S.S. (PG) College,
Shahjahanpur
8 Dr. R. K. Jain Associate Commerce Dr, B R Ambedkar University,
Professor Agra
9 Dr. Pankaj Yadav Assistant Commerce K. A. (PG) College, Kaasganj
Professor

Programme Outcomes
The career options for students pursuing B.Com. Programme is vast and candidates will always have
interesting profiles to work at if they play to their strengths. While many B.Com. Graduates may choose the
much tried and tested path of CA, CS, CMA and other related fields of study, one has ample opportunity to
choose an out-of-the-box career option, as one in travel and hospitality, media and telecommunications
depending on the path and degree one chooses.
Programme Specific Outcomes
Earning a graduate degree of commerce (B.Com.) is evidence of persistence, determination,
intellectual prowess, and the ability to handle challenging environments all of which are sought-after qualities
for individuals filling manager and director positions. An employee who has demonstrated success in a long-
term situation that requires stamina, discipline, leadership, and the ability to work well with others is going to
be in line for growth opportunities within his or her organization. B.Com. graduate after completion of course
can choose to work in job profile option available to them depending on their caliber and interest area such as
Accountant, Auditor, Consultant, Company Secretary, Business Analyst, Finance Officer, Sales Analyst,
Junior Analyst, Tax Accountant, Stock Broker, Economist, and Business Development Trainee and so on to
explore.
 Year Wise Structure of Faculty of Commerce UG (B.Com.)
Minor/ Major After
Minor Minor Industrial Completio
Major Major Elective
Voc. 3 Co-curricular Training/ Credits n
6 Credits Each 6 Credits Each 4/5/6 Survey/ Project
Credits 2 Credits (Minimum
Credits 3/6 Credits
Inter/Intra Credits)
Other Vocat. Co-curricular (Max.
Year Sem. Own Faculty Any Faculty Faculty related Total
Faculty Faculty Course to main Subject Duration)
1. Business Organization Choose any one from the following-
2. Business Statistics 1. Business Communication
I 1 1 27/28/29
2. Introduction to Computer
Certificate
Application
1 1 in
1. Business Management Choose any one from the following-
Commerce
2. Financial Accounting (4 Credit) 1. Essentials of E-commerce
II 1 1 27/28/29
3.Computerised Accounting (Practical)(2
2. Business Economics
Credit)
1. Company Law Choose any one from the following-
III 2. Cost accounting 1. Business Regulatory Framework 1 1 27/28/29
2. Inventory Management Diploma in
2 1
1. Income Tax Law and Accounts Choose any one from the following- Commerce
IV 2. Fundamentals of Marketing (4 Credit) 1. Fundamentals of Entrepreneurship 1 1 27/28/29
3. Digital Marketing (Practical) (2 Credit) 2. Tourism and Travel Management
1. Corporate Accounting (5 Credit)
2. Goods and Services Tax (5 Credit) 30 days
Choose any two from the following- Training or
1. Business Finance (5 Credit) Survey where
V 1 26
2. Principles and Practices of Insurance economic
(5 Credit) activities are
3. Monetary Theory and Banking in involved
India (5 Credit)
Bachelor
1. Accounting for Managers (5 Credit)
3 Degree in
2. Auditing (5 Credit)
Commerce
3. Comprehensive Viva (5 Credit)
Choose any one from the following-
1. Financial Institutions and Market (5 26
VI 1 Project
Credit)
2. Human Resource Management (5
Credit)
3. Business Ethics and Corporate
Governance (5 Credit)
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: C010101T Course Title: Business Organization
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Business Organisation along with the basic laws and norms of Business
Organisation.
 Ability to understand the terminologies associated with the field of Business Organisation along with their
relevance.
 Ability to identify the appropriate types and functioning of Business Organisation for solving different problems.
 Ability to apply basic Business Organisation principles to solve business and industry related problems.
 Ability to understand the concept of Sole Proprietorship, Partnership and Joint Stock Company etc.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Business: Concept, Meaning, Features, Stages of development of business and
importance of business. Classification of Business Activities. Meaning,
I Characteristics, Importance and Objectives of Business Organization, Evolution of 22
Business Organisation. Difference between Industry and Commerce and Business and
Profession, Modern Business and their Characteristics.
Promotion of Business: Considerations in Establishing New Business. Qualities of a
Successful Businessman. Forms of Business Organisation: Sole Proprietorship,
II Partnership, Joint Stock Companies & Co-operatives and their Characteristics, 23
relative merits and demerits, Difference between Private and Public Company, Concept
of One Person Company.
Plant Location: Concept, Meaning, Importance, Factors Affecting Plant Location.
Alfred Weber’s and Sargent Florence’s Theories of Location. Plant Layout –: Meaning,
III Objectives, Importance, Types and Principles of Layout. Factors Affecting Layout. Size 25
of Business Unit–: Criteria for Measuring the Size and Factors Affecting the Size.
Optimum Size and factors determining the Optimum Size.
Business Combination: Meaning, Characteristics, Objectives, Causes, Forms and Kinds
of Business Combination. Rationalisation: Meaning, Characteristics, Objectives,
IV 20
Principles, Merits and demerits, Difference between Rationalisation and
Nationalisation.
Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation& Management”, Kitab Mahal, (2014).
3. Sherlekar, S.A. &Sherlekar, V.S, “Modern Business Organization & Management Systems Approach Mumbai”,
Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand & Sons.
5. Prakash, Jagdish, “Business Organistaton and Management”, Kitab Mahal Publishers (Hindi and English)
Note: Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: C010102T Course Title: Business Statistics
Course outcomes: The purpose of this paper is to inculcate and analytical ability among the students.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Indian Statistics: Meaning, About father of Indian Statistics (Prof. Prasanta
Chandra Mahalanobis).
Introduction to Statistics: Meaning, Scope, Importance and Limitation, Statistical
I Investigation- Planning and organization, Statistical units, Methods of 20
Investigation, Census and Sampling. Collection of Data- Primary and Secondary
Data, Editing of Data Classification of data, Frequency Distribution and Statistical
Series, Tabulation of Data Diagrammatical and Graphical Presentation of Data.
Measures of Central Tendency – Mean, Median, Mode, Geometric and Harmonic
Mean; Dispersion – Range, Quartile, Percentile, Quartile Deviation, Mean
II Deviation, Standard Deviation and its Co- efficient, Co-efficient of Variation and 25
Variance, Test of Skewness and Dispersion, Its Importance, Co-efficient of
Skewness.
Correlation- Meaning, application, types and degree of correlation, Methods-
III Scatter Diagram, Karl Pearson’s Coefficient of Correlation, Spearman’s Rank 25
Coefficient of Correlation.
Index Number: - Meaning, Types and Uses, Methods of constructing Price Index
Number, Fixed – Base Method, Chain-Base Method, Base conversion, Base
shifting deflating and splicing. Consumer Price Index Number, Fisher’s Ideal
IV Index Number, Reversibility Test- Time and Factor; 20
Analysis of Time Series: -Meaning, Importance and Components of a Time Series.
Decomposition of Time Series: - Moving Average Method and Method of Least
square.
Suggested Readings:
1. Heinz, Kohler: Statistics for Business & Economics, HarperCollins;
2. Gupta, S.C. Fundamental of Statistics, Himalaya Publication.
3. Sharma J.K., Business Statistics, Pearson Education.
4. Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) Sultan Chand & Sons, New
Delhi.
Note: Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: C010103T Course Title: Business Communication
Course outcomes: To acquire skills in reading, writing, comprehension and communication, and also to use
electronic media for business communication.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Introduction
Process and Importance of Communication, Types of Communication (verbal &Non
Verbal), Different forms of Communication. Barriers to Communication: Linguistic
Barriers, Psychological Barriers, Interpersonal Barriers, Cultural Barriers, Physical
I 22
Barriers, Organizational Barriers. Role, effects and advantages of technology in
Business Communication like email, text messaging, instant messaging and modern
techniques like video conferencing, social networking. Strategic importance of e-
communication.
NON-Verbal Aspects of Communicating: Body Language, Kinesics, Proxemics,
Paralanguage. Effective Listening: Principles of Effective listening, Factors affecting
II listening exercises, Oral, Written and video sessions, Interviewing skills: Appearing 21
in interviews, Writing resume and letter of application. Modern forms of
communicating: E-Mail, Video Conferencing etc.
Business language and presentation
Importance of Business language, Vocabulary Words often confused Words often
misspelt, Common errors in English. Oral Presentation Importance, Characteristics,
III Presentation Plan, Power point presentation, Visual aids. 31
Writing skills: Planning business messages, Rewriting and editing, The first draft and
Reconstructing the final draft.
Office Correspondence: Official Letter, Semi Official Letter And Memorandum.
Report Writing
Identify the types of reports, define the basic format of a report, identify the steps of
IV report writing, write a report meeting the format requirements, determine the process 16
of writing a report, importance of including visuals such as tables, diagrams and charts
in writing report, apply citation rules (APA style documentation) in reports.
Suggested Readings:
1. Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for Empowering the Internet Generation,
Tata McGraw Hill Publishing Company Ltd. New Delhi.
2. Bovee, and Thill, Business Communication Today, Pearson Education
3. Shirley, Taylor, Communication for Business, Pearson Education
4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH
5. Misra, A.K., Business Communication (Hindi), Sahitya Bhawan Publications Agra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
Behavior, Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: C010104T Course Title: Introduction to Computer Application
Course outcomes: The objective of this course is to provide basic knowledge of computer, DBMS, data
base language and word processing.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Computer: An Introduction- Computer in Business, Elements of Computer System
Set-up; Indian computing Environment, components of a computer system,
I Generations of computer and computer languages; Software PC- Software 22
packages-An introduction, Disk Operating system and windows: Number systems
and codes.
Relevance of Data Base Management Systems and Interpretations of Applications;
II DBMS system Network, Hierarchical and relational database, application of 21
DBMS systems.
Data Base Language, dbase package, Basics of data processing; Data Hierarchy
and Data file structure, Data files organizations; Master and Transaction file.
III 25
Programme development cycle, Management of data, processing systems in
Business organization.
Word processing: Meaning and role of word processing in creating of document,
IV Editing, formatting and printing document using tools such as spelling checks, 22
Data Communication Networking-LAN& WANS.
Suggested Readings:
1. Gill, N. S, “Handbook of Computer Fundamentals”, Khanna Publishing House, Delhi
2. Shrivastava” Fundamental of Computer& Information Systems” (Wiley Dreamtech)
3. Leon A and Leon M ., “ Introduction to Computers” ( Vikas, 1st Edition).
4. R.S. Salaria, “Computer Fundamentals”, Khanna Publishing House, Delhi.
5. Norton P., “Introduction to Computers”, (TATA McGraw Hill)
6. Leon “Fundamentals of Information Technology”, (Vikas)
7. Ravichandran, A., “Computers Today”, Khanna Publishing House, Delhi.
8. Sinha, P.K., “Computer Fundamental”, BPB Publications (Hindi and English)
9. Laudon & Laudon, “Management Information System”
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: C010201T Course Title: Business Management
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Business Management along with the basic laws and norms of Business
Management.
 Ability to understand the terminologies associated with the field of Business Management and control along with
their relevance.
 Ability to identify the appropriate method and techniques of Business Management for solving different problems.
 Ability to apply basic Business Management principles to solve business and industry related problems.
Ability to understand the concept of Planning, Organising, Direction, Motivation and Control etc.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Discuss the Management Practices in Indian “Vedas”.
Introduction: Concept, Characteristics, Nature, Process and Significance of Management;
I Managerial Roles (Mintzberg); An overview of functional areas of Management; Development of 24
Management Thought; Classical and Neo Classical System; Contingency Approach, System
Approach.
Planning: Concept, Characteristics, Process, Importance and Types, Criteria of effective planning.
Decision-Making: Concept, Process, Types and Importance. Management by Objectives.
II Organisation: Concept, Nature, Process and Significance. Authority and Responsibility 24
Relationships. Centralization and Decentralization. Departmentation. Organizational Structure-
Forms.
Direction: Concept and Techniques, Coordination as an Essence of Management, Communication-
Nature, Process, Importance, Types, Networks and Barriers. Effective Communication. Management
III 21
of Change: Concept, Nature , Types of Changes and Process of Planned Change, Resistance to
Change and methods of reducing resistance to change.
Controlling: Meaning, Importance and Process, Effective Control System. Techniques of Control.
Motivation- Concept, Types, Importance, Theories-Maslow, Herzberg, McGregor, Ouchi, Financial
IV 21
and Non-Financial Incentives. Leadership: Meaning, Concept, Functions and Leadership styles,
Likert’s Four System of Leadership.
Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation& Management”, Kitab Mahal, (2014).
3. Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization & Management Systems Approach
Mumbai”, Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand &Sons,(1970).
5. Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahal publishers, (1997).
6. Agarwal K.K., “Business Organisation and Management”.
7. Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.
8. Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.
9. Shukla, Sudhir, “Vyavasayik Sanghathan Evam Prabandha”.
10. Shukla, Sudhir, “Management Concept & Principles”.
11. Yadav, Pankaj, Business Management, Neel Kamal Prakashan, Delehi
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
Behaviour, Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: C010202T Course Title: Financial Accounting
Course outcomes: The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing.
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Lectures: 60
No. of
Unit Topics
Lectures
Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940 known as father of Accountancy in India.
Nature and scope of Accounting, Generally Accepted Accounting Principles: Concepts and
I Conventions, Indian and International Accounting Standards. Accounting Mechanics: Double 12
Entry System, Preparation of Journal, Ledger and Trial Balance, Concept of Income and its
Measurement. Preparation of Final Statement.
Royalty Accounts - Accounting Records for Royalty in the books of Landlords and Lessee,
Recoupment of Shortworking, Sub - lease, Short working Reserve Account, Nazarana.
Hire Purchase Account - Accounting Records in the Books of Hire Purchaser and Vendor,
II Different Methods of Calculation of Interest and Cash Price, Maintenance of Suspense Account, 15
Payment of Premium, Default in Payment and Partial Returns of Goods.
Installment Payment System - Difference between Hire Purchase and Installment Payment
System. Accounting Records in the book of Purchaser &Vendor, Interest suspense account.
Departmental Accounts - Meaning, Objects and Importance, Advantage, Methods of
Departmental Accounts, Allocation of Indirect Expenses.
III 15
Branch Accounts - Meaning and Objectives of Branch Account, Importance and Advantages,
Classification of Branches, Accounting of Branch Accounts under various Methods.
Insolvency Accounts- Meaning, Circumstances of Insolvency, Procedure of Declaring
IV Insolvency, Preparation of Statement of Affairs and Deficiency Account. 18
Voyage Accounts - Meaning & Preparation of Voyage Accounts.
Suggested Readings:
1. Jain & Naranag, “Advanced Accounts”, Jain Book Agency, 18th Edition, Reprint (2014)
2. Jaisawal, K.S., Financial Accounting, (Both in Hindi & English Version), Vaibhav Laxmi Prakashan. (2010)
3. Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons.
4. Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co.
5. Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting for Management”, Vikas Publication, 10th
Edition (2013)
6. Shukla, S..M., Financial Accounting, Edition: 51st, Sahitya Bhawan Publications, 2017
7. Gupta. R.L and Shukla, M.C., “Principles of Accountancy”, S. Chand& Company Ltd., (2011)
8. Arulanandam, M.A. & Raman, K.S., “Advanced Accounting”, Vikas Publishers, (2010).
9. Shukla, M.C., “Advanced Accounting”, Sultan Chand & Sons, (2010)
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: C010203P Course Title: Computerised Accounting (Practical)
Course outcomes: The purpose of this paper is provide to knowledge of accounting with computer.
Credits: 2 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Practical Labs: 30
No. of
Unit Topics
Hours
Accounting- Concept, Objectives, Advantages And Limitations, Types Of Accounting
I Information; Users Of Accounting Information And Their Needs. Qualitative 4
Characteristics Of Accounting Information. Role Of Accounting In Business.
Introduction To Computer And Accounting Information System {AIS}:
(A) Introduction To Computers (Elements, Capabilities, Limitations Of Computer
System).
II 4
(B)Introduction To Operating Software, Utility Software And Application Software.
Introduction To Accounting Information System (AIS) As A Part Of Management
Information System.
Computerised Accounting Systems: Computerized Accounts by using any popular
accounting software: Creating a Company; Configure and Features settings; Creating
III
Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry;
& 22
Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss
IV
Account, Balance Sheet, Funds Flow Statement, Cash Flow Statement Selecting and
shutting a Company; Backup and Restore data of a Company.
Suggested Readings:
1. Computerized Accounting System For B.Com. by Ajay Sharma and Manoj Bansal
2. Computerized Accounting System by Neeraj Goyal and Rohit Sachdeva
3. Computer Based Accounting by C Mohan Luneja, Sandeep Bansal and Rama Bansal
4. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw- Hill Education, 13th Ed. 2013.
5. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education.
6. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.
7. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New Delhi.
8. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New
Delhi.
9. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
10.Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
11.Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
12.Tulsian, P.C. Financial Accounting, Pearson Education.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: C010204T Course Title: Essentials of E-commerce
Course outcomes: This course is to familiarize the student with the basic of e-commerce and to comprehend its
potential.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Internet and Commerce: Business Operations in Commerce Practices Vs Traditional
I Business Practices; Benefits of E-Commerce to Organization, Consumers, And Society; 20
Limitation of E-Commerce.
Application in B2C: Consumers Shopping Procedure on The Internet; Products in B2C
Model; E-Brokers; Broker- Based Service Online; Online Travel Tourism Services; Benefits
II 25
and Impact of E-Commerce on Travel Industry, Online Stock Trading and Its Benefits; Online
Banking and Its Benefit; Online Financial Services and its Future.
Application in B2B: Applications of B2B; Key Technologies for B2B, Characteristics of The
III Supplier Oriented Marketplace, Buyer Oriented Marketplace and Intermediate Oriented 30
Marketplace; Just in Time Delivery in B2B.
Applications in Governance: EDI In Governance; E Government; E Governance Applications
IV Of The Internet, Concept Of Government-To-Business, Business-To-Government And 15
Citizen-To-Government; E-Governance Models; Private Sector Interface In E Governance.
Suggested Readings:
1. Pt Joseph Of E-Commerce Are Indian Perspective Php Learning Private Limited
2. Nidhi Dhawan Introduction To E-Commerce International Book House Private Limited
3. Agarwal Kamlesh And And Agarwal Diksha Bridge To The Online To A Front New Delhi India Macmillan
India (Hindi and English)
4. Manali- Danielle Internet And Internet Engineering Tata Mcgraw-Hill New Delhi
5. Pandey- Concept Of E-Commerce, S.K. Kataria And Sons(Hindi and English)
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: C010205T Course Title: Business Economics
Course outcomes: Business Economics objective this course is meant to acquaint the students with the
principles of Business Economics as are applicable in business.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Famous Economist of India like- Kautilya, Gopal Krishna Gokhale, D.R. Gadgil,
Dr. Ram Manohar Lohia, Jawaharlal Nehru and Dr. B.R. Ambedkar etc.
Introduction: Nature And Scope Of Business Economics, Meaning, Kinds, Law
I Of Demand, Law Of Marginal Diminishing Utility, Elasticity Of Demand, 22
Concept And Measurement Of Elasticity Of Demand Price, Incoming Cross,
Elasticity Determinants Of Elasticity Of Demand Importance Of Elasticity Of
Demand.
Theory Of Cost: Short Run And Long Run Cost Curve Traditional And Modern
Approaches. Production Function: Law Of Variable Proportion; Properties Ride
II 31
Line, Optimum Factor Combination And Expansion Path; Return To Scale;
Internal And External Economics And Diseconomies.
A. Perfect Competition: Meaning, Price And Output Determination.
B. Monopoly: Meaning And Determination Of Price Under Monopoly;
III Equilibrium Of A Firm/Industry. 21
C. Monopolistic Competition: Meaning And Characteristics; Price And Output
Determination Under Monopolistic Competition.
Business Cycle: Various Phases And Its Causes; Theory Of Distribution:
Marginal Productivity Theory Of Modern Theory, Wage- Meaning,
IV Determination Of Wage Rate Under Perfect Competition And Monopoly, Rent 16
Concept: Modern Theories Of Rent: Interest Concept- And Theories Of Interest
Profit- Concept And Theories Of Profit.
Suggested Readings:
1. Geetika, “Managerial Economics”, McGraw-Hill Education 2nd Ed.
2. Thomas & Maurice, “Managerial Economics: Concepts and Applications” (SIE), , McGraw Hill Education, 9th Ed
3. Ahuja, H.L, “Managerial Economics”, S.Chand, 8th Ed
4. Dwivedi, D.N., “Managerial Economics”, Vikas Publication, 7th Ed
5. Mithani, D.M., “Managerial Economics- Theory and Applications”, Himalaya Publications
6. Gupta, G., “Managerial Economics”, McGraw-Hill Education (India)Pvt Limited
7. Seth, M.L., “Principles of Economics”, Lakshmi Narain Agrawal Educational Publishers, Agra
8. Vaish & Sunderm, “Principles of Economics”, Ratan Prakashan Mandir
9. Jhingan, M.L., “Managerial Economics -1E”, Vrinda Pub
10. Jhingan,M.L., Vyashthi Arthashastra, Vrinda Pub 11. Mishra, J.P., Vyashthi Arthashastra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
0Overall performance throughout the Semester (includes Attendance, Behaviour,
Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: C010301T Course Title: Company Law
Course outcomes: The objective of this course is to provide basic knowledge of the provisions of the
Companies Act 2013 along with relevant cases.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Indian Companies Act 2013: Nature And Types Of Companies, Conversion Of
Public Companies Into Private Company's And Vice Versa. Formation, Promotion
I 22
And Incorporation Of Companies, Memorandum Of Association; Article Of
Association; Prospectus.
Shares: Types, Share Capital-Kinds; Allotment Of Shares; Members – Categories,
Modes Of Acquiring Membership, Rights And Liabilities; Transfer And
II 22
Transmission- Difference, Methods Of Borrowing, Debentures, Mortgages And
Charges - Fixed And Floating.
Management: Directors, Types And Number Of Directors, Managing Director,
Whole Time Director – Appointment, Qualifications And Disqualification, Duties,
III 25
Vacation, Resignation And Removal, Company Meetings- Kinds, Quorum, Voting,
Resolution, Minutes.
Majority Powers And Minority Rights: Protection Of Minority Rights; Prevention
IV Of Oppression And Management. Mismanagement, Winding Up-Kinds And 21
Conduct-Petition For Winding Up, Appointment Of Official Liquidator And Duties.
Suggested Readings:
1. Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook On Companies Act
2013 Taxmann Publication
2. Singh Avtar Company Law Delhi India Eastern Book Company Bharat Law House
3. Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi and English)
4. Maheshwari SN And SK Maheshwari A Manual Of Business Law 2nd Edition Himalaya
Publishing House
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: C010302T Course Title: Cost Accounting
Course outcomes: This course exposes the students to the basic concepts and the tools used in cost
accounting.

Credits: 6 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Introduction: Nature, Scope and Advantages of Cost Accounting, Installation of
Costing System, Difference between Cost and Financial Accounting,
I Classification of Costs. Material: Purchase, Storage and Control of Material, 20
Stock Levels, Inventory, Control Techniques. Methods of Pricing Material
Issues.
Labour: Meaning and Components of Labour Cost. Concept, Accounting and
Control of Idle time and Overtime. Methods of Wage Payment and Incentive
Plans, Labour Turnover.
II 20
Overheads: Collection, Classification, Allocation, Apportionment and
Absorption of Overheads (Primary and Secondary Distribution), Machine Hour
Rate.
Unit Output Costing: Concept of and Need for Unit Output Costing; Preparation
III 30
of Cost Sheet and Tender Price; Preparation of Reconciliation Statement.
Process Costing: Preparation of Process Accounts; Treatment of Normal and
Abnormal Wastage; Treatment of Joint Product and By-product; Contract
IV 20
Costing: Preparation of Contract Account, Determination of Profit on
Completed and Uncompleted Contracts; Operating Costing.
Suggested Readings:
1. Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
2. Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; Sultan Chand, New Delhi.
(Hindi and English)
3. Tulsian P.C; Practical Costing: Vikas, New Delhi.
4. Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
5. Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis; Prentice-Hall of India,
New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: C010303T Course Title: Business Regulatory Framework
Course outcomes: The objective of this course is to provide a brief idea about the framework of Indian
Contract Act,1872 and Sale of Goods Act,1930.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Indian Contract Act, 1872: Definition & Nature of Contract, Classification;
I Offer & Acceptance; Capacity of Parties; Free Consent; Consideration; 20
Legality of Objects
Void Agreements; Performance of Contracts; Discharge of Contract;
Contingent Contracts; Quasi Contracts; Remedies for Breach of Contract,
II 24
Special Contracts: Indemnity & Guarantee; Bailment & Pledge; Contract of
Agency.
Sale of Goods Act, 1930: Contract of Sale of Goods, Conditions &
III Warranties; Transfer of Ownership; Performance of the Contract: Remedial 25
Measures; Auction able Claims.
Negotiable Instrument Act: Cheque, Promissory Note, Bill of Exchange,
IV 21
Crossing of Cheque, Dishonour of Cheque, Payment in due Course.
Suggested Readings:
1. Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.
2. Chandha P.R: Business Law; Galgotia, New Delhi.
3. Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and English)
4. Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C. Sarkar & Sons Pvt. Ltd.,
Kolkata.
5. Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill.
6. Sharma, Sanjeev, Business Regulatory Framework, Jawahar Publication, Agra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: C010304T Course Title: Inventory Management
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Inventory Management along with the basic laws and axioms of Inventory
Management.
 Ability to understand the terminologies associated with the field of Inventory management and control along
with their relevance.
 Ability to identify the appropriate method and techniques of Inventory management for solving different
problems.
 Ability to apply basic Inventory management principles to solve business and industry related problems.
Ability to understand the concept of Working Capital Management, Demand Analysis and Obsolescence.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Management of Working Capital: Concept, Meaning, Classification, Factors
determining Working Capital requirements, Sources of Working Capital, Need
I 22
of Working Capital, Working Capital Ratio- current ratio, quick ratio, absolute
liquid ratio, cash ratio and working capital turnover ratio.
Inventory Management: Concept, meaning, Inventory Management Process, Why
inventory management is important? Principles of Inventory Management, How to
II improve inventory management, perpetual inventory system, what are inventory costs, 26
Role of Inventory Management, Methods of Inventory Management, Benefits of good
Inventory Management.
Concept and Valuation of Inventory: Concept and Objectives of Inventory,
Need for holding Inventory, Planning and controlling Inventory levels, Effects
III 24
of excess inventory on business, Product Classification, Product Coding, Lead
Time, Replenishment Methods.
Inventory Control: Concept and Meaning of Inventory Control, Objectives and
Importance and Essentials of Inventory Control, Types of Inventory, Techniques
IV of Inventory Control – EOQ, ROP, ABC, VED, JIT, Determination of Inventory 18
levels, Impact of Inventory Inaccuracy, Disposal of Obsolete and Scrap items,
Reasons for Obsolescence, Control of Obsolescence, Control of Scrap.
Suggested Readings:
1. Muller M. (2011), Essentials of Inventory Management, AMACON.
2. Narayan P. (2008), Inventory Management, Excel Books.
3. Gopalkrishnan P. (1977), Materials Management, PHI Learning Pvt. Ltd.
4. Chitale A.K. & Gupta R.C. (2014), Materials Management, PHI Learning Pvt. Ltd.
5. Chapman Stephen (2017), Introduction to Materials Management, Pearson Publishing.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
Behaviour, Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: C010401T Course Title: Income Tax Law and Accounts
Course outcomes: It enables the students to know the basics of Income Tax Act and its implications.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Taxation Policy of Raja Todarmal. Introduction, Important Definitions: Assessee,
Person, Income, Total Income, Assessment Year & Previous Year. Agricultural Income
I 22
& its assessment. Residence & Tax Liability (Basis of Charge). Capital & Revenue.
Exempted Incomes.
Income from Salaries, Income from House Property. Profits and Gains of Business and
II 31
Profession, Depreciation.
Capital gains, Income from Other Sources, Deductions from Gross Total Income,
III 21
Computation of Tax Liability of an Individual.
Set off and carry forward of losses and Clubbing of Income, Procedure of Assessment and
IV 16
Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source.
Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi and English)
3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan Publications, New
Delhi. (Hindi and English)
4. Dinker Pagare: Income Tax Law and Practice; Sultan Chand & Sons, New Delhi.
5. Prasad, Bhagwati: Income Tax Law &Practice ; Wiley Publication, New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: C010402T Course Title: Fundamentals of Marketing
Course outcomes: The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing.
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Lectures: 60
No. of
Unit Topics
Lectures
Introduction: Nature, scope and importance of marketing; Evolution of marketing concepts;
Marketing mix; Marketing environment. Micro and Macro environmental factors.
I 15
Consumer Behaviour – An Overview: Consumer buying process; Factors influencing
consumer buying decisions.
Market Selection: Market segmentation – concept, importance and bases; Target market
selection; Positioning concept, importance and bases; Product differentiation vs. market
II segmentation. 15
Product: Meaning and importance. Product classifications; Concept of product mix; Branding,
packaging and labelling; After-sales services; Product life-cycle; New Product Development.
Pricing: Significance; Factors affecting price of a product; Major pricing methods; Pricing
policies and strategies.
Promotion: Nature and importance of promotion; Promotion Tools: advertising, personal
III 15
selling, public relations; sales promotion and publicity – concept and their distinctive
characteristics; Promotion mix; Factors affecting promotion mix decisions; and Integrated
Marketing Communication Approach.
Distribution: Channels of distribution - meaning and importance; Types of distribution
channels; Wholesaling and retailing; Factors affecting choice of distribution channel;
Distribution Logistics; Meaning, importance and decisions.
Retailing: Types of retailing – store based and non-store based retailing, chain stores, specialty
IV 15
stores, supermarkets, retail vending machines, mail order houses, retail cooperatives;
Management of retailing operations: an overview; Retailing in India: changing scenario.
Recent developments in marketing: Social Marketing, Online Marketing, Direct Marketing,
Services Marketing, Green Marketing, Relationship Marketing, Rural marketing.
Suggested Readings:
1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha, Marketing Management: A South Asian
Perspective, Pearson Education.
2. Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK
3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing, South Western Publishing, Ohio
4. Chhabra, T.N., Principles of Marketing, Sun India Publication.
5. Kumar, Arun & N. Meenakshi, Marketing Management, Vikas Publications. (Hindi and English)
6. McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D. Irwin.
7. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation & Control, Cengage Learning.
8. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.
9. Zikmund, William G. and Michael D’Amico, Marketing: Creating and Keeping Customers in an E-Commerce World,
Thomson Learning.
10. Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit, Marketing Concepts and Cases, Tata McGraw Hill
(Special Indian Edition).
11. McCarthy, E. Jerome; Cannon, Joseph P., and William D. Perrault, Jr., Basic Marketing: A Managerial Approach,
McGraw Hills.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance, Behaviour,
Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: C010403P Course Title: Digital Marketing (Practical)
Course Outcomes:
After completing this course a student will have:
 Ability to understand the concept of Digital Marketing along with the basic forms and norms of Digital Marketing.
 Ability to understand the terminologies associated with the field of Digital Marketing and control along with their
relevance.
 Ability to identify the appropriate method and techniques of Digital Marketing for solving different problems.
 Ability to apply basic Digital Marketing principles to solve business and industry related issues and problems.
 Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement, Break Even
Analysis etc.
Credits: 2 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Practical Labs: 30
No. of
Unit Topics
Hours
Introduction of the digital marketing, Digital vs. Real Marketing, Digital Marketing Channels,
I Creating initial digital marketing plan, Content management, SWOT analysis, Target group 4
analysis.
Web design, Optimization of Web sites, MS Expression Web, Creating web sites, SEO
II Optimization, Writing the SEO content, Writing the SEO content, Google Ad Words- creating 6
accounts, Google Ad Words- types.
Introduction to CRM, CRM platform, CRM models, CRM strategy, Introduction to Web analytics,
Web analytics – levels, Introduction of Social Media Marketing, Social Media Marketing plan,
III Facebook Ads, Creating Facebook Ads, Ads Visibility, Business opportunities and Instagram 10
options, Optimization of Instagram profiles, Integrating Instagram with a Web Site and other social
networks, Keeping up with posts.
Creating business accounts on YouTube, YouTube Advertising, YouTube Analytics, E-mail
marketing, E-mail marketing plan, E-mail marketing campaign analysis, Keeping up with
IV 10
conversions, Digital Marketing Budgeting - resource planning, cost estimating, cost budgeting, cost
control.
Suggested Readings:
1. Chaffey, D, F.E. Chadwick, R. Mayer, and K. Johnston (2015). Internet Marketing: Strategy, Implementation, and Practice. Pearson India
2. Frost, Raymond D., Alexa Fox, and Judy Strauss (2018). E- Marketing. Routledge
3. Gupta, Seema (2018). Digital Marketing. McGraw Hill Education (India) Private Ltd.
4. Kapoor, Neeru. E-Marketing, Pinnacle learning
5. Kotler, Philip, HermawanKartajaya, and Iwan Setiawan (2017). Digital Marketing: 4.0 Moving from Traditional to Digital. Pearson India
6. Ryan, Damian and Jones Calvin (2016). Understanding Digital Marketing: Marketing Strategies for engaging the Digital Generation.
Additional Resources :
• Blanchard O. (2014) Social Media ROI: Managing and Measuring Social Media Efforts in Your Organisation. • Charlesworth,
Alan (2018). Digital Marketing: A Practical Approach.
• Gay, Richard, Alan Charlesworth, and Rita Esen. Online Marketing: a customer-led approach.Oxford University Press Inc.,
New York.
• Ryan, Damian (2016). Understanding Digital Marketing: Marketing Strategies for engaging the Digital Generation.
• Tasner, M. (2015) Marketing in the Moment: The Digital Marketing Guide to Generating More Sales and Reaching Your
Customers First, 2/E, Pearson
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance, Behaviour, (05 marks)
Discipline, Participation in Different Activities)
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: C010404T Course Title: Fundamentals of Entrepreneurship
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Entrepreneurship along with the basic laws and practices of
Entrepreneurship.
 Ability to understand the terminologies associated with the field of Entrepreneurship along with their
relevance.
 Ability to identify the appropriate functions and qualities of Entrepreneur for solving different
problems.
 Ability to apply basic Entrepreneurship principles to solve business and industry related problems.
 Ability to understand the concept of Life Small Business, Raising of Funds and EDP.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Entrepreneurship: Meaning, Concept, Characteristics, Need, Functions. Entrepreneur:
Meaning, Characteristics, Qualities, Functions, Types, Difference between
I 22
Entrepreneurship & Entrepreneur. Difference between Entrepreneur, Intrapreneur &
Manager. Theories of Entrepreneurship, Entrepreneurship & Environment.
EDP: Meaning, Need, Objective, Steps, Outline, Achievements, Government Assistance
II and Incentives. Women Entrepreneurship: Meaning, Characteristics, Qualities, 31
Problems, Steps taken to help Women Entrepreneur.
Promotion of a Venture: Concept of Projects, Project Identification, Formulation and
III Report, Project Appraisal. Product Selection and Techniques, Raising of Funds: Concept, 21
Need, Types and Sources.
Small Business: Process of Establishing Small Business, Nature, Objectives and
Importance of Small Business. Role of Financial Institutions in Financing of Small
IV 16
Business, Infrastructural Facilities. Legal Requirements for Establishment of New Unit.
Entrepreneurial Consultancy Process and Methods.
Suggested Readings:
1. Desai, Vasant, “Dynamics of Entrepreneurial Development and Management”, Himalaya Publishing House
2. Desai, Vasant, “Management of Small Scale Industry”, Generic
3. Drucker, Perer, “Innovation and Entrepreneurship”, Harper Business; Reprint edition
4. Gupta, C.B. & Srinivasan, N.P., “Entrepreneurship Development”, S. Chand
5. Kenneth, P.Van, “Entrepreneurship and Small Business Management”
6. Pareek, Udai& Ven, “Developing Entrepreneurship book on Learning System”
7. Agrawal, R.C., ‘UdyamitaVikas”(Hindi)
8. Khanka, S.S. “Entrepreneurship Development”, S. Chand & Company
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
Behaviour, Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: C010405T Course Title: Tourism and Travel Management
Course outcomes: The objective of this course is to understand the fundamental concept of Tourism and
to familiarize with the significance and emerging trends in tourism.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Introduction to Travel: Meaning and definitions of tourism, traveler, excursionist,
tourists- objectives, nature and classification of tourism and tourists, Growth and
I 15
Development of Tourism, Forms of Tourism: Inbound Outbound, Domestic and
International.
The Modern Tour Industry: Package Tours- Custom Tours- Tour wholesalers- Types
of Package tours: Independent Package, Hosted Tour, Escorted Tour, Sightseeing Tour
II Group, Incentive and Convention Tour- Man Market Package Holidays- Types of Tour 25
Operations: Specialist Tour Operators: Specialist Tour Operators, Tour Operators
reliance on other organization.
Tour Operations and Documentation: Functions- Sources of Income, How to set up a
Travel Agency: Procedures for approval of a Travel Agency and Tour Operator, Travel
III Documentation: Passports- various types and requirements- Procedure to apply for 30
Passports: VISA- various types and requirements- Documents required for Foreigners to
visit India, Health Check Documents and Process for Encashment of Foreign Currency.
Impact of Tourism and Tourism Organizations: Tourism Impacts: Economic impact,
Social Impact, Cultural Impact and Environmental Impact- Strategies to overcome or
reduce the negative Impact of Tourism. Objectives, Functions of- United Nations World
IV Tourism Organization (UNWTO), World Travel and Tourism Council (WTC), Pacific 20
Asia Travel Association (PATA), International Air Transport Association (IATA),
Travel Agents Association of India (TAAI), Indian Association of Tour Operators
(IATO) and Federation of Hotel and Restaurant Associations of India (FHRAI).
Suggested Readings:
1. Bhatia A.K (2003) International Tourism, Sterling Publishers Pvt Ltd, New Delhi.
2. Pran Nath Seth(1997),Successful Tourism Management, Sterling Publishers Pvt Ltd, New Delhi,
3. Ghosh Bishwanth (2000), Tourism & Travel Management, Second Revised Edition Vikas Publishing
House Pvt Ltd, New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: C010501T Course Title: Corporate Accounting
Course outcomes: This course enables the student to develop awareness about corporate accounting in
conformity with the provisions of company act.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Shares: Features, Types Of Shares, Difference Between Preference Shares And
I Equity Shares, Share Capital And Its Types. Issues, Forfeiture And Re Issue Of 15
Shares, Redemption Of Preference Shares.
Debentures: Features & Types, Issue And Redemption Of Debentures, Profit Prior
To Incorporation, Use Of Profit And Loss Prior To Incorporation, Methods Of
II 19
Computing Profit And Loss Prior To Incorporation. Final Accounts, General
Instruction For Preparation Of Balance Sheet And Statement Of Profit And Loss.
Valuation Of Goodwill: Meaning And Nature Of Goodwill, Needs And Methods
III Of Valuation Of Goodwill, Valuation Of Shares, Need And Methods Of Valuation 20
Of Shares.
Accounting For Amalgamation Of Companies As Per Indian Accounting Standard 14.
IV Meaning, Characteristics And Objectives Of Amalgamation, Kinds Of 21
Amalgamation, Accounting For Internal Reconstruction Internal And External.
Suggested Readings:
1. Gupta RL Radhaswami M, Company Accounts Sultan Chand And Company(Hindi and English)
2. Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing (Hindi and English)
3. Shukla SM And Gupta SP Advanced Accountancy Sahitya Bhawan Publication (Hindi and English)
4. Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal
5. PS And Gupta SC Advanced Accounts S Chand And Company
6. Shukla MB Corporate Accounting Kitab Mahal
7. Babu, Deepak: Corporate Accounting, Navyug Publications, Agra (English and Hindi)
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: C010502T Course Title: Goods and Services Tax
Course outcomes: To provide students with the working knowledge of principles and provisions of GST to
understand the relevance of GST in the present Indian tax in scenario and its contribution for economic
development.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Indirect Tax: Meaning, Features, Difference Between Direct And Indirect Tax, Types Of
Indirect Tax Before GST, Shortcoming Of Indirect Tax System During Pre GST Era. GST
I 17
Meaning Advantages, Disadvantages Of Evaluation Of GST, Structure Of GST, CGST, SGST,
IGST UTGST, And Important Definition Under GST Act.
Time Of Supply: Meaning Of Goods And Services, TOS Under Reverse Charge Mechanism,
Invoicing Provisions, Provisions Related With Change Changes In GST Rate.
II Place Of Supply: POS Meaning, POS Of Goods And Services, Intra state And Interstate Supply. 16
Value Of Supply: Meaning, Provisions Related With Determination Of Value Of Supply Of
Goods And Services, Determination Of GST Liability.
Input Tax Credit ITC: Meaning Of Utilization Of ITC, Block Credit, Supply Not Eligible For
ITC, Matching, Reversal And Reclaim Of ITC. Payment Under GST: Manner Of Payment Of
GST Liability, Concept Of Electronic, Cash Credit And Liability Ledger, Refund Of Excess
III 25
GST. Return: Meaning, Purpose And Importance, Different Types Of Return, Due Date Of
Filing Return, Assessment Under GST: Meaning, Types Sales Assessment, Provisional
Assessment, Summary Assessment, Best Judgment Assessment.
Registration: Meaning Of Final Registration, Compulsory Registration, and Procedure For New
Registration, Amendment And Cancellation Of Registration. Accounts And Records: Manner
IV Of Maintenance Of Accounts, Period Of Retention Of Relevant Records. Invoice: Format, Types 17
Debit And Credit Note, Voucher Audit: Meaning, Types Mandatory, Departmental And Specific
Audit, Penalty And Under GST, E -Way Bill.
Suggested Readings:
1. Malhotra XE and Agarwal goods and services tax Agra India Sahib Bhawan Publication English and Hindi
2. Agarwal Raj ke advanced handbook on GST background material on model GST law Sahitya Bhawan
Publications.
3. Bansal K. M. GST Customer law taxman Publication private limited University edition
4. RK Singh PK a bird's eye view of GST Asia law house
5. Singhania VK student's guide to GST and customs law taxman Publication private limited University edition
6. Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHING HOUSE, AGRA
7. Babu, Deepak: GST: A Revolution on Indian Tax System, ISARA Solutions, New Delhi
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance, (05 marks)
Behaviour, Discipline, Participation in Different Activities)
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: C010503T Course Title: Business Finance
Course outcomes: This course is to help students understand the conceptual framework of Business
Finance.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures (in hours per week): 75
No. of
Unit Topics
Lectures
Business Finance: Nature And Scope, Finance Function Investment Financing And
I Dividend Decisions, Capital Budgeting: Meaning Nature And Importance 15
Investment Decisions Are Its Major Evaluation Criteria.
Cost Of Capital: Meaning, Importance, Calculation Of Cost Of Debt, Preference
II Shares, Equity Shares And Retained Earnings, Combined (Weighted) Cost Of 19
Capital, Capitalization- Meaning, Overcapitalization.
Dividend Policies: Issues In Dividend Policies, Dividend Models, Sources Of Funds:
III Long Term Funds, Short Term Funds, Nature Significance And Determinants Of 20
Working Capital.
Capital Market: (A) New Issue Market (B) Secondary Market Functions And Role
IV Of Stock Exchange (BSE, NSE,) Money Market: Indian Money Markets- 21
Composition And Structure.
Suggested Readings:
1. Avadhani V A Financial System
2. Bhalla VK Modern Working Capital Management
3. Chandra Prasanna Financial Management Theory And Practices
4. Khan NY And Jain PK Financial Management Tax And Problems
5. Pandey I M Financial Management
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: C010504T Course Title: Principles and Practices of Insurance
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Insurance along with the basic laws and practices of Insurance.
 Ability to understand the terminologies associated with the field of Insurance and control along with
their relevance.
 Ability to identify the appropriate method and types of Insurance for solving different problems.
 Ability to apply basic Insurance principles to solve business and industry related problems.
Ability to understand the concept of Life, Marine and Fire Insurance.

Credits: 5 Core Compulsory / Elective: Elective

Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Risk: Meaning, Types, Causes, Methods of Handling Risks. Insurance: Meaning,
I Origin & Development, Functions, Types, Principles, Advantages, Reinsurance, 17
Double-Insurance.
Life Insurance: Meaning, Importance, Essentials of Life Insurance Contract,
II Procedure of Life Insurance. Life Insurance Policies, Nomination & Assignment, 20
Surrender Value. Life Insurance Corporation: Functions & Organization.
Marine Insurance: Meaning, Significance, Scope and Insurable Risk, Characteristics
III of Marine Insurance, Contract, Types of Marine Policies, Main Clauses in Marine 18
Policies and Marine Losses.
Fire Insurance: Meaning, Hazards in Fire Insurance, Scope, importance, Fire
Insurance Contract, Conditions of Fire Insurance Policy & Procedure.
IV 20
Miscellaneous Insurance: Motor Insurance, Burglary, Live-stock, Crop and Health
Insurance.
Suggested Readings:
1-Mishra M.N., Insurance- Principles & Practice.
2- Gupta O.S., Life Insurance.
3- Vinayakam, M. Radhaswami &Vasudevam, Insurance- Principles & Practice.
4- Kothari &Bhall, Principles & Practice of Insurance.
5- श्रीवास्तव बालचन्द्र, बीमा के तत्व I
6- शक्ु ला सोमेश, शक्ु ला सधु ीर, ममर्ाा माहरुख, बीमा मवमध एवं खाते I
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance, (05 marks)
Behaviour, Discipline, Participation in Different Activities)
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: C010505T Course Title: Monetary Theory and Banking in India
Course outcomes: The course expose the students to the working for money and financial system prevailing
in India.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Money: Functions, Alternative Measures To Money Supply In India And Their
Different Components, Meaning And Changing Relative Importance Of Each
I 17
Component, High Powered Money- Meaning And Uses, Sources Of Changes In High
Powered Money. Financial System: Components, Financial Intermediaries.
Indian Banking System: Definition Of Bank, Commercial Banks, Importance And
Functions, Structure Of Commercial Banking System In India. Regional Rural Banks,
II 17
Cooperative Bank In India. Process Of Credit Creation By Banks; Determination Of
Money Supply And Total Bank Credit.
Development Banks And Other Non-Banking Financial Institution: Main
Features, Problems And Policies For Allocation Of Institutional Credit, Problem
III 25
Between The Government And The Commercial Sector, Inter-Sectoral And Inter-
Regional Problems, Problem Between Large And Small Borrowers.
The Reserve Bank of India: Functions, Instruments Of Monetary And Credit Control;
Main Features Of Monetary Policy Since Independence, Interest Rates; Various Rates
IV 16
In India (As Bond Rate, Bill Rate, Deposit Rate, etc.) Impact Of Inflation And
Inflationary Expectations.
Suggested Readings:
1. Saha SK Indian Banking System SBPD Publication (Hindi and English)
2. Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and English)
3. Gupta SB Monetary Planning Of India
4. Khan M Y Indian Financial System Theory And Practice
5. Sengupta A K & Agarwal K Money Market Operations In India
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline, Participation in (05 marks)
Different Activities)
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: C010601T Course Title: Accounting for Mangers
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Managerial Accounting along with the basic forms and norms of Managerial Accounting.
 Ability to understand the terminologies associated with the field of Managerial Accounting and control along with their
relevance.
 Ability to identify the appropriate method and techniques of Managerial Accounting for solving different problems.
 Ability to apply basic Managerial Accounting principles to solve business and industry related issues and problems.
Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement, Break Even Analysis etc.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Management Accounting- Concept, Meaning, Characteristics, Difference between Financial
Accounting Management Accounting, Difference between Cost Accounting and Management
Accounting, Techniques, Objectives and Importance. Management Accountant- Duties,
I 17
Status, Functions and Responsibility. Financial Statement Analysis and Interpretation -
Meaning, Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in
Financial Statement, Types of Financial Analysis - Horizontal, Vertical and Trend Analysis.
Ratio Analysis: meaning, Utility, Classification of Ratios - Profitability Ratio, Activity Ratio
II and Financial Position Ratios. Fund Flow and Cash Flow Statement- Concept, Meaning of the 16
term Fund and Preparation of Fund Flow Statement and Cash Flow Statement (As-3).
Business Budgeting: Meaning of Budget and Budgeting, Objectives, Limitations and
importance, Essentials of effective Budgeting, Classification of Budgets- Flexible budget and
III Zero Based Budget. Marginal Costing: Meaning, Determination of Profit under Marginal 22
Costing, Pricing of Product, make or by Decision, Selection of most profitable channel. Break
Even Analysis: Concept and Practical Applications of Break even Analysis.
Standard Costing and Variance Analysis: Meaning and Objectives of Standard Costing Setting
of Standard, Variance Analysis: Material and Labour Variance. Reporting to Management:
IV 20
Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of
Reports, Reporting at different Levels of Management.
Suggested Readings:
1. Homgren, C.T., Gary L. Sundem and William O. Stratton: Introduction to Management Accounting, Prentice
Hall of India, Delhi.
2. Homgren, Charles T., George Foster and Srikant M. Dailiar; Cost Accounting; A Managerial Emphasis, Prentice
Hall of India, Delhi.
3. Lall, B.M. and I.C. Jain: Cost Accounting: Principles and Practice, Prentice Hall of India, Delhi.
4. Welsch Glenn A., Ronald W. Hilton and Paul N. Gordon Budgeting, Profit Planning and Control, Prentice hall
of India, Delhi.
5. Baig Nafees: Cost Accounting, Rajat Publications, New Delhi. Baig Nafees: Management Accounting &
Control, Ashish Publishing Home, New Delhi.
6. Sharma R.K. and Gupta S.K.; Management Accounting, Kalyani Publishers, Ludhiyana. (Hindi and English)
7. Lal Jawahar; Managerial Accounting, Himalya Publishing House, New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance, behaviour,
Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: C010602T Course Title: Auditing
Course outcomes: This course aims at imparting knowledge about the principles and methods of auditing
and their application.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Methodology of Accounting, Auditing and Fraud risk management in Kautilya’s
Arthshastra.
I Audit and Audit Process: Meaning, Nature, Objectives and Various Classes of 17
Auditing, Standard of Auditing, Pronouncements on accepted Auditing practices,
Internal Control and the need for its evaluation by the Auditor.
Audit Procedures: Verification programme-selective verification, Audit in depth,
test checking, Auditor’s Approach to statistical sampling, Routine checking,
II 15
vouchers, verification and valuation of assets and liabilities, Auditor’s Report on
Profit and Loss Account and Balance Sheet.
Audit of Limited Companies: Qualifications and Appointment of Company
Auditors, their powers, duties and liabilities as per Company Act 1956, Enquiries
III under Section 227 (IA), Audit of share capital, share transfer and managerial 19
remuneration, Additional matters in the Auditor’s Report (Manufacturing and other
companies), Auditor’s Report Order 1988.
Audit of Public Sector Undertaking and Banks: Special features concerning Audit
of departmental undertakings, Statutory Corporations and Government Companies,
Procedure of appointment of Auditors, Special features relating to the audit of Banks,
Audit of Insurance Companies and audit of non-profit companies. Cost Audit:
IV 24
Importance of cost audit, Provisions regarding cost audit, Cost Audit report, Tax and
Social Audit. Internal Audit: Objective and scope of Internal Audit, Responsibilities
and Authority of Internal Auditors, Relationship between internal auditor and
statutory auditor.
Suggested Readings:
1. Gupta Kamal : Contemporary Auditing, TATA Mc Graw, New Delhi.
2. Tandon, B.N. : Principles of Auditing, S. Chand & Company, New Delhi.
3. Pargare Dinkar : Principles and practices of Auditing, Sultan Chand, New Delhi.
4. Sharma, T.R. : Auditing Principles and Problems, Sahitya Bhawan, Agra. (Hindi and English)
5. Yadav, Pankaj, Auditing, Neel Kamal Prakashan, Delhi(Hindi and English)
6. Sharma, Sanjeev, Auditing: MK Publications , Agra (Hindi and English)
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
Behaviour, Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: C010604T Course Title: Financial Market Operations
Course outcomes:
After completing this course a student will have:
 Ability to understand the concept of Financial Market along with the basic forms and norms of
Financial Market.
 Ability to understand the terminologies associated with the field of Financial Market and control along
with their relevance.
 Ability to identify the appropriate method and techniques of Financial Market for solving different
problems.
 Ability to apply basic Financial Market principles to solve business and industry related problems.
 Ability to understand the concept of Primary and Secondary Market, Stock Exchange, SEBI etc.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Financial Markets an Overview: Meaning of Financial Market and its Significance in
the Financial System. Financial Markets in the Organized Sector - Industrial Securities
Market, Government Securities Market, Long-term Loans Market, Mortgages Market,
I 17
Financial Guarantee Market, Meaning and Structure of Money Market in India,
Characteristics of a Developed Money Market, Significance and Defects of Indian Money
Market.
Capital Market: New issue market - Meaning and Functions of New Issue Market,
II Instruments of New Issues, Players and their role in the New Issue Market, issue-pricing 26
and marketing. Defects and Remedies of New Issue Market.
Secondary market: Functions and role of stock exchange; Listing procedure and legal
requirements; Public Stock Exchanges-NSE, BSE and OTCEI. Functionaries on Stock
III 16
Exchanges: Brokers, Sub brokers, market makers, jobbers, portfolio consultants,
institutional investors.
Investor Protection: Grievances concerning stock exchange dealings and their removal,
Demat Trading.
IV 16
SEBI Guidelines - Primary Market, Secondary Market and the Protection of investor’s
interest, NCLT & NCLAT.
Suggested Readings:
1. Machiraju, ‘Indian Financial System’ – Vikas Publishing House.
2. Varshney P.N., & Mittal D.K., ‘Indian Financial System’, Sultan Chand & Sons, New Delhi.
3. Avadhani V.A Capital Market, Himalaya Publishing House, New Delhi
4. Mulay, M. A., “New Issues Capital Market in India”
5. Gordon & Natarajan, “Indian Financial System” Himalaya Publishing House.
6. Avdhani, V. A., “Investment Management” Himalaya Publishing House.
7. Gupta, O. P., “Indian Securities Market”.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
Behaviour, Discipline, Participation in Different Activities) (05 marks)
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: C010605T Course Title: Human Resource Management
Course outcomes: The paper aims to develop in the students a proper understanding about human
resource management.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Human Resource Management concept and function, role of competencies of HR
I manager at our policies evolution of HRM emerging challenges of Human Resource 15
Management workforce diversity empowerment VRS work life balance downsizing.
Recruitment & Selection: Recruitment, factors affecting recruitment, sources of
recruitment, Selection – Process, selection test, Interview, Orientation, Placement.
II 20
Training & Development: Training- Objectives & Importance of training, Training
Methods-On job training and off- the job training.
Employee Compensation: Compensation & Welfare, Job Evaluation. Performance
III Appraisal: Techniques, Job Enlargement & Job Enrichment, Quality of Work 25
Life, Worker’s Participation in Management.
EMPLOYEE WELFARE: Various welfare schemes & Safety Measures. Employee
Benefits – Meaning and its types, Fringe Benefits; Remuneration – Salary, Bonus,
IV 15
Commission, Long Term Incentives, Perquisites. Grievance Handling & Discipline –
Meaning, Importance. Collective Bargaining – Meaning and Importance, Process.
Suggested Readings:
1. Aswathappa K Maine resource management Tata McGraw Hill
2. Verma Pramod SaviBagiyaprabandhan Rao VSP human resource management Excel books
3. Tripathi PC personnel management and Industrial Relations Sultan Chand and sons
4. Agarwal &Fauzdar, Human Resource Management-SBPD Publishing House, Agra (
English/Hindi)
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
Behaviour, Discipline, Participation in Different Activities) (05 marks)
 Programme :B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: C010606T Course Title: Business Ethics and Corporate Governance
Course outcomes: This course seeks to provide knowledge about the concepts, tools, techniques, and
relevance of Business Ethics and Corporate Governance in the present changing scenario.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Values – Importance, Sources of Value Systems, Types, Values, Loyalty and
I Ethical Behaviour, Values across Cultures; Business Ethics – Nature, Characteristics 17
and Needs, Ethical Practices in Management.
The Ethical Value System – Universalism, Utilitarianism, Distributive Justice,
II Social Contracts, Individual Freedom of Choice, Professional Codes; Culture and 26
Ethics – Ethical Values in different Cultures, Culture and Individual Ethics.
Law and Ethics – Relationship between Law and Ethics, Other Bodies in enforcing
Ethical Business Behaviour, Impact of Laws on Business Ethics; Social
III Responsibilities of Business – Environmental Protection, Fair Trade Practices, 16
Fulfilling all National obligations under various Laws, Safeguarding Health and well-
being of Customers.
Corporate Governance: Issues, need, corporate governance code, transparency &
disclosure, role of auditors, board of directors and shareholders; Global issues of
IV 16
governance, accounting and regulatory frame work, corporate scams, committees in
India and abroad, corporate social responsibility.
Suggested Readings:
1. Kitson Alan- Ethical Organisation, Palgrave
2. L. T. Hosmer : The Ethics of Management, Universal Book.
3. D. Murray : Ethics in Organizational, Kogan Page.
4. S. K. Chakraborty : Values and Ethics in Organisation, OUP
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:
Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline, Participation in (05 marks)
Different Activities)
 Course prerequisites: To study this course, a student may have any subject in class12th.

Suggested equivalent online courses:

There are lots of online certificate and diploma courses available in various universities and
institutions.
Further Suggestions:
After completing B.Com. student has a vast choice in different fields where they can explore their inner
talent. Job areas for commerce graduate are in Business Consultancies, Educational Institutes, Industrial
Houses, Public Accounting Firms, Policy Planning, Foreign Trade, Banks, Budget Planning, Inventory
Control, Merchant Banking, Marketing, Working Capital Management, Treasury and Forex Department,
Investment Banking and so many for them explore further.
Greater employment opportunities
In many career sectors, such as Higher Education, Administration, public affairs, and social services, a
master’s degree is replacing a bachelor’s as the minimum requirement for employment.
Earlier with a bachelor’s degree like B.Com. one could secure an entry-level position as an admissions
counselor, academic adviser, or student services coordinator. While holding a graduate degree is not a
guarantee of ultimate success, it certainly opens many more doors for employment.
Plethora of Specialisation
You may get options for specialisation during your bachelor’s in Commerce degree. Some of them are
Taxation, Marketing, Computers, etc. But, most of the times, there is a general degree i.e., B.Com. that
provides knowledge in Commerce and Business. So, if you want to pursue education based on a specific
industry or profession the Bachelor of Commerce programme targets a number of specialisations from
Finance to Marketing to HR to Logistics and Supply Chain Management.
Helps in Overall Personality Development
Pursuing a bachelor’s degree can be one of the most exhilarating experiences, in fact, you have just started
your journey in this competitive world and a bachelor’s of commerce (B. Com) helps you face the world
right after school. But a Master in Business Administration prepares you to suit yourself to the industry’s
needs. The curriculum is carefully knitted and includes workshops, seminars, projects, etc. that develops
your overall personality.
Vast Career choice
There are so many courses available for B.Com. Students such as M.Com., MBA, CA (Chartered
Accountant), CS (Company Secretary), MCA and many of the diploma courses, etc. After completion of
Bachelor in Commerce, an individual has the option to pursue higher studies as M-Com (Masters of
Commerce) or MBA (Masters in Business Administration), both being postgraduate program focusing in
Commerce, Accounting, Economics, and Management related subjects. Not only this Bachelor program also
prepares students for CA (Chartered Accountant), CS (Company Secretary) and CMA (Cost and
Management Accountant) as an advance career option in this field.

At the End of the whole syllabus any remarks/ suggestions:

The whole syllabus of Undergraduate Commerce is divided into three parts. After first year (two semesters)
completion the certificate awarded is called C.Com. (Certificate in Commerce), after two year (four semester)
completion the diploma awarded is called D.Com. (Diploma in Commerce) and after three year (six semester)
completion the bachelor degree of commerce awarded is called B. Com. (Bachelor of Commerce).