St.

Xavier’s University, Kolkata

Syllabus For BCOM Course

Action Area IIIB

New Town, Kolkata – 700160
West Bengal, India
Website : www.sxuk.edu.in
 COURSE OUTLINE
Clas CIA MARKS End-
Full Pass
Se sifi- Sem Cre
Paper Code Course Title Mar Mar AT Mar dits
m cati WT O
ks ks T
on ks
BCHRCC110T CC Financial Accounting 100 40 10 5 5 80 6
BCHRCC120T CC Business Law 100 40 10 5 5 80 6
BCHRGE130T GE Micro Economics 100 40 10 5 5 80 6
I
BCHRAE140T AE Business Communication-I 50 20 5 2.5 2.5 40 1
BCHRAE150T AE Environmental Studies -I 50 20 5 2.5 2.5 40 1
BCHRFN160A AC Foundation Course-I * 50 15 – 50 1
TOTAL 450 TOTAL 21
BCHRCC210T CC Cost Accounting 100 40 10 5 5 80 6
BCHRCC220T CC Corporate Law 100 40 10 5 5 80 6
BCHRGE230T GE Macro Economics 100 40 10 5 5 80 6
II
BCHRAE240T AE Business Communication-II 50 20 5 2.5 2.5 40 1
BCHRAE250T AE Environmental Studies - II 50 20 5 2.5 2.5 40 1
BCHRFN260A AC FoundationCourse- II * 50 15 – 50 1
TOTAL 450 TOTAL 21
Management Principles and
BCHRCC310T CC 100 40 10 5 5 80 6
Applications
BCHRCC320T CC Income Tax Law and Practice 100 40 10 5 5 80 6
BCHRCC330T CC Human Resource Management 100 40 10 5 5 80 6
Business Mathematics and
III BCHRGE340T GE 75 30 10 2.5 2.5 60
Statistics –I (Theory)
6
Business Mathematics and
BCHRGE340P GE 25 10 - 2.5 2.5 20
Statistics –I (Practical)
BCHRSE350T SE E-Commerce (Theory) 75 30 10 2.5 2.5 60
4
BCHRSE350P SE E-Commerce (Practical) 25 10 - 2.5 2.5 20
TOTAL 500 TOTAL 28
BCHRCC410T CC Management Accounting 100 40 10 5 5 80 6
Computer Application in
BCHRCC420T CC 25 10 3 - 2 20
Business (Theory)
6
Computer Application in
BCHRCC420P CC 75 30 - 12 3 60
Business (Practical)
IV BCHRCC430T CC Indian Economy 100 40 10 5 5 80 6
Business Mathematics and
BCHRGE440T GE 75 30 10 2.5 2.5 60
Statistics-II (Th.)
6
Business Mathematics and
BCHRGE440P GE 25 10 - 2.5 2.5 20
Statistics-II (Pr.)
BCHRSE450T SE Entrepreneurship 100 40 10 5 5 80 4
TOTAL 500 TOTAL 28
BCHRCC510T CC Principles of Marketing 100 40 10 5 5 80 6
Fundamentals of Financial
BCHRCC520T CC 100 40 10 5 5 80 6
V Management
BCHRDS531T DS Corporate Accounting 100 40 10 5 5 80 6
BCHRDS541T DS Banking & Insurance 100 40 10 5 5 80 6

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 COURSE OUTLINE
Clas CIA MARKS End-
Full Pass
Se sifi- Sem Cre
Paper Code Course Title Mar Mar AT
m cati WT O Mar dits
ks ks T
on ks
Consumer Affairs and
BCHRDS532T DS 100 40 10 5 5 80 6
Consumer Care
BCHRDS542T DS Advertising 100 40 10 5 5 80 6
TOTAL 600 TOTAL 36
Auditing-Corporate
BCHRCC610T CC 100 40 10 5 5 80 6
Governance
Business Research Methods
BCHRCC620T CC 40 16 10 – – 30
(Th.)
Business Research Methods 6
BCHRCC620P CC 10 4 10
VI (Pr.)
BCHRCC620J CC Project Work 50 20 – 5 5 40
BCHRCC630T CC Indirect Tax Law 100 40 10 5 5 80 6
Financial Markets Institutions
BCHRDS641T DS 100 40 10 5 5 80 6
& Financial Services
BCHRDS642T DS International Business 100 40 10 5 5 80 6
TOTAL 400 TOTAL 24

Colour Code Illustration : Finance Marketing

ACRONYMS (AS APPLICABLE) :

CC=Core T=Theory
GE =Generic Elective P=Practical
AE=Ability Enhancement Compulsory Course WT= Written test
AC= Additional Compulsory Course A=Assignment
SE= Skill Enhancement Elective Course ATT=Attendance
The
DS= Discipline Specific Elective O=Others (Seminar, Assignment, etc.)
PAPER CODE ILLUSTRATION:
Commerce Semester no. Optional Paper no.
(If any)

B CH R C C 6 1 0 T

Bachelor Honours Regular Core Course Paper no. Theory

Signature Signature Controller of Examinations,

Professor-In-Charge (with Date) Dean (with Date) St. Xavier’s University, Kolkata

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 SEMESTER : I
W.E.F-2017
PAPER: I – Financial Accounting
Total Marks :(80+20) =100 Semester: I Paper Code: BCHRCC110T
_______________________________________________________________________________________
 CONTENTS: - Lectures: 92
➢ Unit 1 :
a) Theoretical Framework: 5 Lectures
❖ i) Accounting as an information system, the users of financial accounting information and their needs.
Qualitative characteristics of accounting information. Functions, advantages and limitations of
accounting. Branches of accounting. Bases of accounting: cash basis and accrual basis.
❖ ii) The nature of the financial accounting principles – Basic concepts and conventions: entity, money,
measurement going concern, cost, realization accruals, periodicity, consistency, prudence
(conservation), materiality and full disclosures
❖ iii) Financial accounting standards: Concept, benefits, procedure for issuing accounting standards in
India, salient features of First –Time Adoption of Indian Accounting Standard (Ind –AS 101)
International Financial Reporting Standards: -Need and procedures
b) Accounting Process: 5 Lectures
• From recording of a business transaction to preparation of trial balance including adjustments and
rectification of errors.
➢ Unit 2:
a) Business Income: 14 Lectures
❖ i)Revenue recognition: Recognition of Expenses [Relevant Accounting Standard]
❖ ii) Accounting for Property, Plant and Equipment.
The nature of depreciation, The accounting concept of depreciation. Factors in the measurement of
depreciation. Methods of Computing depreciation: straight line method and diminishing balance
method; Disposal of depreciable assets –change of method.
[Relevant Accounting Standard]
❖ iii) Inventories: Meaning, Significance of inventory valuation. Inventory Record Systems: Periodic and
perpetual Methods: FIFO and weighted Average.
[Relevant Accounting Standard]
b) Final Account: 14 Lectures
Capital and revenue expenditures and receipts: general introduction only. Preparation of financial
statements of non-corporate business entities (Sole proprietorship and Partnership)
➢ Unit 3:Accounting for Hire Purchases and Instalment Systems : 14 Lectures
Calculation of interest, partial and full repossession, Hire purchase trading (Total Cash price basis), stock
and debators system; Concepts of operating and financial lease (Theory only)

➢ Unit 4:Accounting for Inland Branches : 14 Lectures

Concept of dependent branches; Accounting aspects: debators system, stock and debators system, branch
final accounts system and whole –sale system. Independent branches: concept –accounting treatment:
important adjustment entries and preparation of consolidated profit and loss accounting and balance
sheet.
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 ➢ Unit 5:Departmental Accounting: 5 Lectures

➢ Unit 6 :Accounting for Dissolution of the partnership Firm: 14 Lectures

Accounting for Dissolution of the Partnership Firm Including Insolvency of partners, sale to a limited company
and piecemeal distribution

➢ Unit 7 :Financial Statements of Non-Profit Organisation : 7 Lectures

Suggested Reading:
• Hanifand Mukherjee - Financial Accounting –McGraw –Hill Education India Pvt.Ltd
• M.C Shukla and T. S Grewal – Advanced Accountancy, S. Chand, New Delhi
• Maheswari and Maheswari –Financial Accounting, Himalaya Publishing Co.
• R.L. Gupta and M. Radhaswamy – Advanced Accountancy, Sultan Chand, New Delhi
• A. Basu – Financial Accounting, TEE DEE Publication, Kolkata.
• D.S. Rawat – Student’s Guide to Accounting Standard, Taxman, New Delhi
• Accounting Standard – Issued by ICAI / www.icai.org
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PAPER: II–Business Law

Full Marks: (80+20) = 100 Semester: I Paper Code: BCHRCC120T
______________________________________________________________________________________
Lectures :65
❖ Objective : The objective of the course is to impart basic knowledge of the important business
legislation along with relevant case law.
❖ Content:
➢ Module 1 : The Indian contract Act, 1872 General Principle of Law of Contract : (15 Lectures )
a) Contract – meaning, characteristic and kinds of contract –void, voidable, quasi and contingent
contracts; Essential of a valid contract
b) Offer and acceptance
c) Contractual capacity
d) Free consent
e) Consideration
f) Discharge of a contract – modes of discharge
g) Breach and remedies against breach of contract.

➢ Module 2 : The Sale of Goods Act,1930: (15 Lectures)

a) Contract of sale meaning and difference between sale and agreement to sell; doctrine of Caveat
Emptor.
b) Conditions and warranties.
c) Transfer of ownership in goods including sale by a non-owner
d) Performance of contract of sale
e) Unpaid seller - meaning, rights of an unpaid seller against the goods and the buyer
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 ➢ Module 3 : Partnership Laws : (20 Lectures)
❖ A . The Partnership Act,1932 :
a) Nature and characteristics of partnership
b) Registration of a Partnership Firms
c) Types of Partner
d) Rights and Duties of Partners
e) Implied Authority of a Partner
f) Incoming and outgoing Partners
g) Mode of Dissolution of Partnership

❖ B. The Limited Liability Partnership act,2008:

a) Salient feature of LLP
b) Difference between – LLP and Partnership, LLP and Company
c) LLP Agreement
d) Partners and Designated Partners
e) Incorporation Document
f) Incorporation by Registration
g) Partners and their Relationship

➢ Module 4 : The Negotiable instruments act 1881 : (15 Lectures)

a) Meaning, Characteristics and Types of Negotiable Instruments: Promissory Note,Bill of
Exchange, Cheque
b) Holder and Holder in Due Course, Privileges of Holder in Due Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Bouncing of Cheque

❖ Suggested Reading :
• M.C Kuchhal and Vivek Kuchhal: - Business Law, Vikas Publishing House, New Delhi
• Avtar Singh: - Business Law, Eastern book Company, Lucknow.
• Ravinder Kumar: -, Legal Aspects of Business, Cengage Learning
• S.N Maheswari and S. K Maheswari: - Business Law, National Publishing House, New Delhi
• Aggarwal S.K: - Business Law, Galgotia Publishers Company, New Delhi.
• Bhusan Kumar Goyal and Jain Kinneri: - Business Laws, International Book House
• Sushma Arora: - Business Laws, Taxman Publications
• Akhileshwar Pathak: - Legal Aspects of Business, McGraw Hill Education ,6 th ed
• PC Tulsian and Bharat Tulsian: -Business Law McGraw Hill Education
• Sharma, J.P and Sunaina Kanojia: - Business Laws, Ane Books Pvt.Ltd. New Delhi

**Note: Latest edition of text books must be used**

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 PAPER: III–Micro Economics
Full Marks: (80+20) = 100 Semester: I Paper Code: BCHRGE130T
_____________________________________________________________________________________
Lectures :65
CONTENTS :-
➢ Unit 1 : Demand and Consumer Behaviour: (13 Lectures )
❖ Concept of scarcity and choice, Opportunity cost, Three basic economic questions. Market and Prices.
❖ Indifference curve analysis of consumer behaviour; Consumer’s equilibrium (necessary and sufficient
conditions) Price elasticity and price consumption curve, income consumption curve and Engel curve,
price effect in terms of income and substitution effects. Indifference curves as an analytical tool (cash
subsidy v/s kind subsidy and food stamp programme)
❖ Concepts of revenue: Marginal and Average: revenue under conditions of Perfect and imperfect
competition. Elasticity of demand: price, income and cross

➢ Unit 2: Production and Cost (13 Lectures)

❖ Production function
❖ Law of variable proportions
❖ Production isoquants
❖ Production optimization
❖ Expansion path
❖ Return to scale
❖ Different concepts of short run long run cost, private v/s social cost (with examples)
❖ The Learning Curve
❖ Economies of scope
❖ Economies of scale in purchasing in advertising and in R & D

➢ Unit 3: Perfect Competition (13 Lectures )

❖ Profit and cost concepts
❖ Goals of the firm
❖ Structural characteristics of Perfect Competition.
❖ Output decision in the short run and the long run
❖ Short run supply curve
❖ Industry Equilibrium
❖ Demand –Supply Analysis including impact of price Control, price Support, Taxes and Subsidy.

➢ Unit 4 : Monopoly: (10 Lectures )

❖ Sources of Monopoly power
❖ Short run equilibrium
❖ Long –run equilibrium in the monopoly market
❖ Determinants of market power
❖ Inefficiency under monopoly
❖ Degrees of Price Discrimination
❖ Pricing Strategies – Peak load Pricing and Multi Product Pricing

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 ➢ Unit 5: Imperfect Competition: (12 Lectures)
• i) Monopolistic Competition:
❖ Assumptions of The Model
❖ Short- Run Equilibrium
❖ Long- Run Equilibrium
❖ Excess Capacity
• ii) Oligopoly
❖ Oligopolistic Interdependence
❖ Different Oligopolistic Models:
A) Cournot Model
B) Collusive Equilibrium
C) First Mover Advantage
❖ Comparison of Cournot Equilibrium with Collusive Equilibrium
❖ Game Theory and Prisoner’s Dilemma

➢ Unit 6: Externalities , Public Goods And Common Resources ( 4 Lectures)

❖ Features of Public Goods
❖ Free –Rider Problem with Examples
❖ Concept of Externalities with examples
❖ Common Resources- Tragedy of Commons

REFERENCES :

➢ Pindyck, R.S D. L Rubinfeld and P.L Mehta: “Microeconomics”, Pearson Education

➢ N. Gregory Mankiw: “Principles of Micro Economics “Thompson.
➢ Maddala G.S and E. Miller: “Microeconomics: Theory and Applications “McGraw –Hill Education.
➢ Salvatore D: “Schaum’s Outline: Microeconomic Theory “McGraw-Hill, Education.
➢ Thomas and Maurice: “Managerial Economics “, TMH
➢ Keat & Young: “Managerial Economics’ PHI
➢ Damodaran, Suma: “Managerial Economics’, OUP
➢ Dominic Salvatore:” Managerial Economics in a Global Economy “OUP
➢ Craig H. Petersen and W. Chris Lewis: “Managerial Economics’ 4 th Edition
➢ Hal R. Varian: “Intermediate Microeconomics: A Modern Approach, Ninth Edition
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PAPER: IV–Business Communication

Full Marks: 50 Semester: I Paper Code: BCHRAE140T
_______________________________________________________________________________________
1. Drafting—Notice, Circular, Agenda, Business Memos, Official Correspondence. 10 Marks

2. Tools of Modern Communication— Writing Newsletters, Advertisements, E-mails, Fax, Video

Conferencing. 10 Marks

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 3. Personality Grooming and Oral Communication : Barriers to Communication, Mock Interviews,
Group Discussions, Business Presentations and Negotiating Skills, Taking part in Professional
Meetings, Telephonic Conversation Skills. 10 Marks

4. Report Writing (Project Report, Analytical Report, Annual Report). 10 Marks

5. Business Letters: Complaint, Adjustment, Application, Appointment, Order, Cancellation, Insurance,

Status Enquiry, Bank Loan. 10 Marks

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PAPER: V –Environmental Studies

Full Marks: (40+10) = 50 Semester : IPaper Code : BCHRAE150T
_______________________________________________________________________________________
➢ Unit 1:Introduction to Environmental Studies (2 Lectures)
❖ Multidisciplinary nature of Environmental Studies; Scope and importance; the need for
Environmental Education. Concept of sustainability and sustainable development.
➢ Unit 2:Ecosystems (3 Lectures)
❖ What is Ecosystem? Structure: food chains, food webs and function of ecosystem: Energy
flow in an Ecosystem: Energy flow in an Ecosystem, Nutrient cycle and ecological
successions. Ecological interactions.
❖ Case studies of the following Ecosystems: a) Forest Ecosystem b) Grassland Ecosystem
c) Desert Ecosystem d) Aquatic Ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
➢ Unit 3:Biodiversity and conservation (4 Lectures)
a) Levels of biological diversity: Genetic, Species and Ecosystem diversity; Biogeographic
zones of India; Biodiversity patterns and Global biodiversity hot spots
b) India as mega –biodiversity nation; Endangered and endemic species of India
c) Threats to biodiversity: Habitat loss, poaching of Wildlife, Man –Wildlife conflicts,
biological invasions: Conservation of biodiversity: In-Situ and Ex- Situ conservation of
biodiversity
d) Nature reserves, tribal populations and rights (Niyamgiri Vedanta, POSCO), and human
Wildlife conflicts in Indian context (Sundarban-Human –Tiger encounters)
e) Ecosystem and biodiversity services: Ecological, Economic, Social, Ethical, Aesthetic and
Informational value.
➢ Unit 4:Environmental pollution and Global Environmental issues (6 Lectures)
a) Environmental pollution: Types, causes, effects and controls: Air, water, soil, and noise
pollution.
b) Climate change, Global warming, Ozone layer depletion, acid rain, photo- chemical smog, and
impacts on human communities and agriculture
c) Nuclear hazards and human health risks (Chernobyl, 3-mile Island, Daiichi –Fukushima)
d) Solid-waste Management: Control measures of urban and industrial waste, special reference to
e-waste, Biomedical waste
e) Pollution Tragedies: Love canal, Bhopal Gas, Endosulfan, Minamata and Flint water.
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Text Book:
➢ Basu, M. and Xavier; S. Fundamentals of Environmental Studies, Cambridge University Press,2016
➢ Mitra. A. K and Chakraborty, R., Introduction to Environmental Studies, Book Syndicate,2016
➢ Enger, E. and Smith, B., Environmental Science: A Study of Interrelationships, Publisher: McGraw-Hill
Higher Education;12 editions ,2010
➢ Basu, R. N, Environment, University of Calcutta 2000
 Suggested Reading :
❖ Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.
❖ Gadgil M & Guha R 1993. This Fissured Land- An Ecological History of India, University of California
Press.
❖ Odum, E.P Odum, H.T & Andrews j. 1971-Fundamentals of Ecology. Philadelphia: Saunders
❖ Pepper I.L Gerba C.P & Brusseau M.L 2011- Environmental and Pollution Science, Academic Press.
❖ Agarwal, K M Sikdar, PK and Deb, SC-A Text book of Environment, Macmillan Publication,2002.
❖ Richard TWright, Environmental science: Towards a Sustainable Future, Prentice Hall Ine 2008
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SEMESTER : II
W.E.F-2019
Full Marks : 100 Semester : IIPaper : I Paper Code : BCHRCC210T

Paper Title: Cost Accounting

Total Lectures : 65
Objective: To acquaint the students with basic concepts used incost accounting, various methods
involved in cost ascertainment and cost accounting book keeping systems.

CONTENTS :
Unit 1 : Introduction (6 Lectures)
i. Meaning, objectives and advantages of cost accounting; Difference between cost accounting and
financial accounting; Cost concepts and classifications; Elements of cost; Installation of a costing
system; Role of a cost accountant in an organisation.
ii. Cost Accounting Standards issued by the Institute of Cost and Management Accountants of India till
date.
Unit 2 : Elements of Cost: Material and Labour (14 Lectures)
i. M a t e r i a l s: Material/ Inventory control techniques.Accounting and control of purchases, storage
and issue of materials. Calculation of EOQ and Different levels of Stocks. Determination of ‘Cost’ as
per CAS. Methods of pricing of materials issues. Treatment of Material Losses.

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 ii. Labour: Accounting and Control of labour cost. Timekeeping and time booking. Concept andtreatment
of idle time, over time, labour turnover and fringe benefits. Methods of wage payment and the Incentive
schemes- Halsey, Rowan, Taylor’s Differential piece wage.
Unit 3 : Elements of Cost : Overheads (15 Lectures)
i. Classification, allocation, apportionment and absorption of overheads; Under-absorption
and over-absorption; Capacity
Levels and Costs; Treatments of certain items in costing like interest on capital, packing expenses,
bad debts, research and development expenses.
ii. Activity based cost allocation- cost pool, cost driver etc.
Unit 4 : Reconciliation of Profit (4 Lectures)
Concept of Cost Ledger Control Accounts, Reconciliation of Profit as per Cost Accounting and as per
Financial Accounting.
Unit 5 : Methods of Costing (26 Lectures)
Unit costing, Job costing, Contract costing, Process costing (Process losses, Valuation of Work in
Progress, Equivalent production, Inter-process Profit, Joint and by-products), Service costing (only
transport).
Note: All topics should be covered as per the requirements of Relevant Cost Accounting Standards.
Suggested Readings :
1. Dr. M. Hanif – “Modern Cost and Management Accounting”, McGraw-Hill
Education Pvt. Ltd.
2. Saxena and Vashist - “Cost and Management Accounting (Text)”, Sultan Chand and
Sons.
3. Ashis Bhattacharya – “Cost Accounting”, Prentice Hall, India.
4. Basu and Das – “Cost and Management Accounting”, Rabindra Library, Kolkata.

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Full Marks : 100 Semester : IIPaper : II Paper Code : BCHRCC220T

Paper Title: Corporate Laws

Total Lectures : 65
Objective: The objective of the course is to impart basicknowledge of the provisions of the Companies Act
2013 and the Depositories Act, 1996. Case studies involving issues in corporate laws are required to be
discussed.
UNIT 1: Introduction 20 Lectures
Meaning of Company and Registrar of Companies; Characteristics of a company; lifting of corporate veil; types
of companies including one person company, small company, associate company, and dormant company;
association not for profit; illegal association; formation of company, on-line filing of documents, promoters and
their legal position, pre-incorporation contract; on-line registration of a company; Administration of Company
Law [including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal
(NCLAT), Special Courts].
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 UNIT 2: Documents 15 Lectures
Memorandum of association;Articles of association; Doctrine of ultra-vires;Doctrine of constructive notice and
Doctrine of indoor management; Prospectus-shelf and red herring prospectus, misstatement in prospectus,
Liabilities for such misstatement; Annual Returns; Register of Members; Other Statutory Books and Reports to
be maintained under the Act.

UNIT 3: Management 15 Lectures

Directors : Classification of directors, women directors, independent director, small shareholders’ director;
Directors’ qualifications and disqualifications, director identity number (DIN); Appointment,legal positions,
powers and duties of directors; Removal of directors; Key managerial personnel, managing director, manager.
Meetings : Meetings of shareholders and board of directors; Types of meetings; Convening and conduct of
meetings; Requisites of a valid meeting;Postal ballot, meeting through video conferencing, e-voting.
Committees of Board of Directors : Audit Committee,
Nomination and Remuneration Committee, Stakeholders
Relationship Committee, Corporate Social Responsibility Committee

UNIT 4 : 10Lectures
l. Winding Up : Concept and modes of Winding Up.1. Insider
Trading : meaning & legal provisions;1. Whistleblowing:
Concept and Mechanism. 1. CSR- Sec 135

UNIT 5: Prevention of Oppression and mismanagement –

meaning, power of the Tribunal, application to the Tribunal, public interest, limitation, relief

UNIT 6 : Depositories Law 5 Lectures

The Depositories Act 1996 – Definitions; rights and obligations of depositories; participants issuers and
beneficial owners; inquiry and inspections, penalty.

Suggested Readings :
1. MC Kuchhal, Modern Indian Company Law, ShriMahavir Book Depot (Publishers), Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi B.Com (Hons.) CBCS 14
4. ReenaChadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New Delhi,.
8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi

Note: Latest edition of text books must be used.

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 Full Marks : 100 Semester : II Paper : III Paper Code: BCHRGE230T

Paper Title: Macroeconomics

Unit 1: National Income Accounting [10 Lectures]
• Concept and measurement of GDP,NDP, GNP and PDI
• Saving-investment identity in open economy.
• Government Budget Deficit and Twin Deficit
• Real vs. Nominal GDP and GDP Deflator.
• Construction of Price Indices : CPI and PPI.

Unit 2:Income and Interest Rates: Keynesian Cross Model and IS-LM Model[15 lectures]
• Business Cycle and Income Determination
• Simple Keynesian Model of Economic Fluctuation with Government spending and lump
sum taxes-Fiscal policy effect and multiplier, paradox of thrift
• Effect of interest rate on autonomous spending –IS curve.
• Income, interest rate and money demand function-LM curve.
• Economy’s general equilibrium in terms of IS-LM model.
• Effectiveness of Fiscal and Monetary Policy in the IS-LM Model with specific reference to
crowding out and liquidity trap.
• Integrating financial markets into IS-LM Model : Financial bubbles and Monetary Policy
dilemma in IS-LM Model

Unit 3: Aggregate Demand, Aggregate Supply and The Great Depression [15 lectures]
• Flexible Prices and the aggregate demand (AD) curve-Effect of change in prices on LM
curve.
• Shifting the AD curve with monetary and fiscal policy.
• Alternative shapes of the Short Run Aggregate Supply Curve (SAS)
• Explanation of positively sloped short-run aggregate supply curve-fixed input cost (nominal wage,
prices of raw material and level of productivity & technology)
• Vertical long run aggregate supply curve (LAS)
• Fiscal and monetary expansion in the short & long run.

Unit 4: Inflation, Unemployment and Labour market [10 lectures]

• Inflation : causes of rising and falling inflation, inflation and interest rates, social cost of inflation.
• Unemployment: natural rate of unemployment, frictional and wait unemployment, labour market and
its interaction with production system.
• Phillips Curve : trade - off between inflation and unemployment and Sacrifice Ratio.

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Unit 5: Open Economy and Macroeconomic Policy [7 lectures]
• Balance of Payment Accounting
• Current Account and National Saving.
• Market for foreign exchange – fixed versus flexible exchange rates
• BOP equilibrium and external balance schedule
• IS-LM Model with flexible exchange rate.

Unit 6: Money and Banking System [8 lectures]

• Measures of money supply
• High powered money
• Money multiplier and credit creation of the commercial banking system.
• Seigniorage and inflation tax.

Suggested Readings:
1. Mankiw N.G: “Macroeconomics”, Third Edition.
2. Dornbush and Fisher: “Macroeconomics”, TMH.
3. Soumyen Sikdar : “Principles of Macroeconomics”, OUP.
4. Robert J. Gordon: “Macroeconomics”, Pearson.
5. Paul R. Krugman, Maurice Obstfeld and Marc Melitz: “International Economics: Theory
and Policy”, 10th Edition.
6. Caves, Frankel and Jones: “World Trade and Payments : An Introduction” Harper Collins,
8th Edition.
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Full Marks : 50 Semester : IIPaper : IV Paper Code: BCHRAE240T

Paper Title: Business Communication

1. Definition of meetings – Types of meetings, rules

a) Various types of notices of Annual General Meetings, Board meetings, Statutory
Meetings of Company, Co-operative Society, Drafting of Minutes.
b) Definition of Agenda, Quorum, Notice, Chairman 10 Marks - 4 Lectures
2. All types of Business Letters – Presentation, Inviting Quotations-Import, export letters, Banking, Insurance,
Writing tenders, Sales letters, Letters of ordering and cancellation, Job Application, Appointment, Memo,
Memorandum, Preparing the resume. 15 Marks - 4 Lectures

3. Vocabulary- Words often confused, common errors of English(Tense/Preposition), words misspelt,

common idioms, stressingon professional business English. 10 Marks –
4 Lectures
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4. Nature of Communication- Process and types (Verbal / Non – Verbal). Different forms of Communication.
5 Marks – 1 Lecture
5. Writing of an Advertisement, Display Advertisement, PressRelease, Email, Tender etc. 10 Marks - 3
Lectures

Books Recommended:
1. Communication Skills for Technical Students – T.M. Farhatullah
2. Wren and Martin
3. Commercial English – K.K. Sinha
4. Secretarial Practice – SurajitSengupta
5. Mastering Business English – Orient Longman

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Full Marks : 50 Semester : IIPaper : V Paper Code: BCHRAE250T

Paper Title: Environmental Studies

Unit 5: Natural Resources : Renewable and Non-renewable Resources (6 lectures)
A. Land resources and landuse change; Land degradation, soil erosion and desertification.
B. Deforestation: Causes and impacts due to mining, dam building on environment, forests,
biodiversity and tribal populations.
C. Disaster management: floods, earthquake, cyclones and landslides. Resettlement and rehabilitation
of project affected persons; case studies.
Water: Use and over-exploitation of surface and groundwater, floods, droughts, conflicts over water
(international & inter-state).
D. Energy resources: Renewable and non-renewable energy sources, use of alternate energy sources,
growing energy needs, case studies.
Unit 6:EnvironmentalManagement:Laws,Policies& Practices (7 lectures)
UN Initiatives and International agreements: Montreal and Kyoto protocols, Paris Climate Summit (2015)
and Convention on Biological Diversity (CBD).
Environmental ethics: Role of Indian and other religions and cultures in environmental
conservation. Green Politics, Earth Hour, Green Option Technologies, ISO standards: ISO 9000
and 14000. Environmental communication and public awareness, Role of National Green
Tribunal; EIA Formulations, stages, Merits and demerits: case studies (e.g., CNG vehicles,
Bharat IV stage)
Environment Laws: Environment Protection Act (1986); Air (Prevention & Control of Pollution)
Act (1981); Forest Conservation Act (1980); Water (Prevention and control of Pollution) Act
(1974); Wildlife Protection Act (1972), Biodiversity Act (2002).
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Unit 7: Human Population and the Environment (2 lectures)
Human population growth: Impacts on environment, human health and welfare. Family Welfare
Programs, Human Rights.
Environmental movements: Chipko, Silent valley, Bishnoi, Narmada BachaoAndolan, Nava
Danya.
Role of Information Technology (IT) in environment and Human Health
Unit 8: Field work / Paper Writing (Equal to 5 lectures)
Visit to an area to document environmental assets: river/ forest/ flora/fauna, etc.
Visit to a local polluted site-Urban/Rural/Industrial/Agricultural.
Study of common plants, insects, birds and basic principles of identification.
Study of simple ecosystems-pond, river, Delhi Ridge, etc.
Text Books:
1. Basu, M. and Xavier, S.,Fundamentals of EnvironmentalStudies, Cambridge University
Press, 2016.
2. Mitra, A.K and Chakraborty, R., Introduction toEnvironmental Studies, Book Syndicate,
2016.
3. Enger, E. and Smith, B., Environmental Science: A Study of Interrelationships, Publisher: McGraw-
Hill Higher Education; 12th edition, 2010.

Suggested Readings:
1. Gleeson, B. and Low, N. (eds.) 1999. Global Ethics andEnvironment, London,Routledge.

2. Gleick, P. H. 1993. Water in Crisis. Pacific Institute for Studies in Dev., Environment & Security.
Stockholm Env. Institute, Oxford Univ. Press.

3. Grumbine, R. Edward, and Pandit, M.K. 2013. Threats from India’s Himalaya dams. Science, 339:
36-37.

4. McCully, P. 1996. Rivers no more: the environmental effectsof dams (pp. 29-64). Zed Books.

5. McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the Twentieth
Century.

6. Rosencranz, A., Divan, S., & Noble, M. L. 2001. Environmentallaw and policy in India. Tripathi
1992.

7. World Commission on Environment and Development. 1987. OurCommon Future. Oxford

University Press.

8. Ghosh Roy, MK, Sustainable Development (Environment, Energy and Water Resources), Ane Books
Pvt. Ltd., 2011.

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9. Karpagam, M and GeethaJaikumar, Green Management, Theory and Applications, Ane Books Pvt.
Ltd., 2010.

10. BalaKrishna Moorthy, Environmental Management, PHI learning Pvt. Ltd, 2012

---------- × ----------

SEMESTER : III
W.E.F-2017
Full Marks : 100 Semester : III Paper : I Paper Code : BCHRCC310T
Management Principles and Applications
Objective : The objective of the course is to provide the student with an understanding of basic management
concepts, principles and practices.
Unit 1 : Introduction to Management Lectures : 12
I. Management Concept : Significance, Managerial Functions – An overview; Co-ordination (concept, types
and techniques, essence of managing)
II. Evolution of the Management Thought, Classical Approach – Taylor, Fayol, Weber. Neo-Classical and
Human Relations Approaches – Mayo, Hawthorne Experiments, Behavioural Approach, Systems
Approach, Contingency Approach
III. Development of Management Thought : Contingency approach-Lawerence & Lorsch; MBO – Peter F.
Drucker; Business Process Re-engineering – Hammer and Champy; Michael Porter – Five-force analysis,
Three generic strategies and value chain analysis; Senge’s Learning Organisation, ‘Fortune at the Bottom
of the Pyramid’ – C. K. Prahalad.
Unit 2 : Planning Lectures : 10
I. Definition of planning and types of plan – strategic, tactical, operational, characteristics, importance.
II. Strategic planning – Concept, process, Importance and limitations
III. Environmental Analysis and diagnosis (Internal and external environment) – Definition, Importance and
Techniques (SWOT / TOWS / WOTS-UP, BCG Matrix, Competitor Analysis).
IV. Business environment; Macro and Micro-Concept and Components
V. Decision-making – Concept, importance; Committee and Group Decision-making, Process, Perfect
rationality and bounded rationality, Techniques – qualitative and quantitative
Unit 3 : Organising Lectures : 13
I. Concept and process of organizing – An overview; Principles of Organising, departmentation; Span of
management (concept, types : narrow and wide, factors deciding the nature of span, authority,
responsibility, accountability, relationship); Different types of authority (line, staff and functional),
Decentralisation (concept, centralization vs decentralization); Delegation of authority (concept, principle,
obstacles)
II. Formal and Informal Structure of organisation; Network Organisation Structure
Unit 4 : Staffing and Leading Lectures : 20
I. Staffing : Concept of staffing, staffing process
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II. Motivation : Concept, Importance, extrinsic and intrinsic motivation; Major Motivation theories –
Maslow’s Need-Hierarchy Theory; Hertzberg’s Two-factor-Theory, McGregor X and Y theory.
III. Leadership : Concept, Importance, Major theories of Leadership-trait and behavioural theory; Leadership
styles- Employee and Production orientation, Ohio-Michigan Theory, Blake and Mouton’s Managerial
Grid theory, Tannenbaum & Schmidt Continuum Theory, Fielder’s situational Leadership, Transactional
leadership, Transformational Leadership, Charismatic Leadership.
IV. Communication : Concept, purpose, process; Oral and written communication; communication network
(formal and informal channel); Formal and informal communication networks, Barriers to communication,
Overcoming barriers to communication.

Unit 5 : Control Lectures : 6

Control : Concept, Stages of Control, Limitations, Types; Principles of Ellective Control, Techniques of
Control(traditional vs. modern) – Ratio Analysis, ROI, Budgetary Control, EVA, PERT/CPM.
Unit 6 : Emerging issues in Management & Case Studies Lectures: 4

Globalization, ethics and responsibilities, work force diversity, empowerment of employee, technological
innovation, TQM(total quality management).

Suggested Reading:

1. Harold Koontz and Heinz Weihrich, Essentials of Management: An International and Leadership
Perspective, McGraw Hill Education.
2. Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals of Management: Essential Concepts
and Applications, Pearson Education.
3. George Terry, Principles of Management, Richard D. Irwin
4. Newman, Summer, and Gilbert, Management, PHI
5. James H. Donnelly, Fundamentals of Management, Pearson Education.
6. B.P. Singh And A.K. Singh, Essentials Of Management, Excel Books
7. Griffin, Management Principles and Application, Cengage Learning
8. Robert Kreitner, Management Theory and Application, Cengage Learning
9. TN Chhabra, Management Concepts And Practice, DhanpatRai & Co.(Pvt. Ltd.), New Delhi
10. Peter F Drucker, Practice of Management, Mercury Books, London Note
11. Prasad, L. M., Principles and Practice of Management., Sultan Chand & Sons, New Delhi.
12. Stoner, Freeman & Gilbert, Management, Prentice Hall, New Delhi
13. C.B. Gupta, Business Entrepreneurship And Management, Sultan Chand & Sons, New Delhi.
14. Northhouse, Leadership, Sage Publication.
15. Rowe, Cases in Leadership, Sage Publishing.
Latest edition of text books may be used.

---------- × ----------

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Full Marks : 100 Semester: III Paper : II Paper Code: BCHRCC320T

Income Tax Law and Practice

Objective : To provide basic knowledge and equip students with application of principles and provisions of
income tax Act, 1961 and the relevant rules.
Unit 1 : Introduction (10 Lectures)
Basic concepts : Income, agricultural income, person, assesse, assessment year, previous year, sources
of income and heads of income ; gross total income, total income, maximum marginal rate of tax;
Permanent Account Number (PAN)
Residential Status; Scope of total income on the basis of residential status (individual and film);
Exempted income under section 10
Unit 2: Computation of Income Under Different Heads- 1 (18 Lectures)
Salaries; Income from house property.
Unit 3:Computation of Income Under Different Heads- 2 (20 Lectures)
Profits and gains of business of profession; Capital gains (Sec. 45, 47, 48, 50C, 50D, 51, 55, 111A, 112;
Sec. 54 to Sec. 54GB – Exemptions); Income from Other sources.
Unit 4: Computation of Total Income and Tax Liability (14 Lectures)
Income and Other persons included in assessee’s total income; Aggregation of income and set-off and
carry forward of losses; Deductions from gross total income under chapter VI-A (related to individual
and firm only); Rebates and reliefs; Computation of total income of individuals and firms; Tax liability
of an individual and a firm (including AMT u/s 115JC).

Notes:
1. Latest edition of text books must be used.
2. Assessment year to be followed for examination is the assessment year in which the exam is conducted.
3. If new legislation(s) are enacted in place of the existing legislation(s), the syllabus will accordingly
include such new legislation(s) in the place of old legislation(s).
Suggested Readings :

1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax. University Edition,
Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi.
Journals :

1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter. Current Tax Reporter Jodhpur.

---------- × ----------

Full Marks : 100 Semester: III Paper : III Paper Code: BCHRCC330T

Human Resource Management

Objective : The objective of the course is to acquaint students with the techniques and principles to manage
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human resource of an organization.

Unit 1: Introduction to Human Resource Management Lectures : 12

• Human Resource Management: Concept and Functions (Managerial and Operative)
• Evolution of HRM, Distinction between HRM and Personnel Management
• Objectives of HRM, HR policies
• Human Resource Development: Concept, HRM vs HRD

Unit 2: Acquisition of Human Resources Lectures : 12

• Human Resource Planning: Quantitative and Qualitative Dimensions, Steps in the HRP Process
• Job Analysis and Design: Job Analysis – Concept, job Description and Job Specification, Steps in the
job Analysis process, Purposes of Job Analysis, Methods of Collecting Information for Job Analysis,
Job Design – Concept, Job Rotation, Job Enlargement and Job Enrichment
• Recruitment: Concept and sources (Internal and External)
• Selection : Concept and Process, Tests – Types, Interviews – Types.
• Placement : Concept – Meaning and definition , Importance of Placement.

Unit 3 : Development of Human Resource Lectures : 12

• Introduction / Orientation – Concept& Importance
• Concept and Importance of Training
• Training vs. Development
• Identifying Training and Development Needs
• Designing Training programmes
• Management Development
• Mentoring and coaching – Concepts
• Career Development stages, Managing Transfers, Promotion Decisions: Concept, Seniority vs.
Competence considerations.

Unit 4 : Motivation Of Human Resource Lectures : 12

• Performance Appraisals : Nature, objectives and importance, Techniques of performance appraisal
(traditional and Modern), Potential Appraisal and Employee Counselling – Concepts.
• Job Evaluation : Concepts and Methods (quantitative and qualitative).
• Compensation : Concepts and policies , Components of Employee Remuneration (Financial and Non-
Financial), Methods of wage payments and incentive plans, Fringe Benefits, Performance-Linked
Compensation, Executive Compensation-Components.

Unit 5 : Maintenance of Human Resource Lectures : 12

• Employee Health and Safety
• Employee Welfare
• Social Security
• Employee-Employer Relations – An Overview
• Industrial Disputes : Causes and Settlement Machinery

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 • Grievance Handling and Redressal

Unit 6 : Emerging issues in HRM & Case Studies Lectures : 5

• Impact of Technological Development on HRM Practices
• Dealing with Workforce Diversity
• Work / Life Balance
• Employee Empowerment
• Downsizing
• Voluntary retirement Schemes
• Human Resource Information System

Suggested Readings :
1. V.S.P Rao, Human Resource Management, Taxmann’s
2. P. Subba Rao, Human Resource Management, Himalaya
3. Aswathapa, K., human Resource and Personnel Management, Tata McGrawHill
4. Mamoria, C.B., Personnel Management, Himalaya
5. Gary Dessler. A framework for Human Resource Management. Pearson Education.
6. DeCenzo, D.A. and S.P. Robbins, Personnel / Human Resource Management, Pearson Education.
7. Bohlender and Snell, Principles of Human Resource Management, Cengage Learning.
8. Ivancevich, John M. Human Resource Management. McGraw Hill
9. Wreather and Davis, Human Resouce Management. Pearson Education.
10. Robertg L. Mathis and John H. Jackson. Human Resource Management. Cengage Learning.
11. TN Chhabra, Human Resource Management, Dhanpat rai & Co., Delhi
12. Biswajeet Pattanayak, Human Resource Management, PHI learning
13. Bhattacharya, Training and Development, Sage Publishing.

Note: Latest edition of text books may be used.

---------- × ----------

Full Marks : 100 Semester : III Paper : IV Paper Code : BCHRGE340T

Business Mathematics and Statistics

Objective : The objective of the course is to familiarize students with the basic statistical tools used for
managerial decision-making.

Unit 1 : Statistical Data and Descriptive Statistics Marks : 20

• Nature and Classification of data: univariate, bivariate and multivariate data; time-series and cross-
sectional data
• Measures of Central Tendency
• Mathematical averages including arithmetic mean, geometric mean and harmonic mean. Properties and
applications.
• Positional Averages
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 Mode and Median (and other partition values including quartiles, deciles, and percentiles) (including
graphic determination)
• Measures of Variation: absolute and relative.
Range, quartile deviation, mean deviation, standard deviation, and their coefficients, Properties of
standard deviation/variance
• Idea of Moments, Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures;
concept of Kurtosis.
Unit 2 : Probability and Probability Distributions Marks : 20
• Basic idea of Permutation and combination.
• Theory of Probability. Approaches to the calculation of probability; Calculation of event probabilities.
Addition and multiplication laws of probability; Conditional probability and Bayes’ Theorem.
• Expectation and variance of a random variable
• Probability distributions:
• Binomial distribution: Probability distribution function, Constants, Shape, Fitting of binomial
distribution
• Poisson distribution: Probability function, (including Poisson approximation to binomial distribution),
Constants, Fitting of Poisson distribution
• Normal distribution: Probability distribution function, Properties of normal curve, Calculation of
probabilities
Unit 3 : Simple Correlation and Regression Analysis Marks : 10
• Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and non-linear,
Correlation and Causation, Scatter diagram, Pearson’s co-efficient of correlation; calculation and
properties. Correlation and Probable error; Rank Correlation
• Regression Analysis:Principle of least squares and regression lines, Regression equations and
estimation; Properties of regression coefficients; Relationship between Correlation and Regression
coefficients; Standard Error of Estimate and its use in interpreting the results.
Unit 4: Matrices and Determinants Marks : 10
a. Algebra of matrices. Inverse of a matrix, Matrix Operation – Business Application, Rank of a Matrix.
b. Solution of system of linear equations (having unique solution and involving not more than three
variables) using matrix inversion Method and Cremer’s Rule, The Leontief Input Output Model (Open
Model Only).
Unit 5: Calculus I Marks : 20
a. Mathematical functions and their types-linear, quadratic, polynomial, exponential.
b. Logarithmic function Concepts of limit, and continuity of a function.
c. Concept and rules of differentiation. Application of differentiation, rate measure, slope, increasing and
decreasing functions, Maxima and Minima involving second or higher order derivatives.

Practical Lab : Marks : 20

The students will be familiarized with software (Spreadsheet and / or SPSS) and the statistical and
other functions contained therein related to formation of frequency distributions and calculation of
averages, measures of Dispersion and variation, correlation and regression co-efficient.

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LAB OUTLINE :

1 Basics of Research Methodology and Introduction of SPSS.

2 Running SPSS and the Initial window(s)
 Running SPSS
 The Initial SPSS window (s)
 Basic Commands
Overview
 The Title Bar
 The Menu Bar
 The (Power) Tool Bar
 The Data Editor (Data View and Variable view)
 The Status Bar

3. Sample SPSS Session

 Open File
 List Cases
 Frequencies
 Explore
 Graphics
4. Creation of a small data file and computation of new variables
 Handling data in SPSS data entry-Concept of Variable view, data view, output view, draft view
and sintax view.
 Data Editing
 Data transformation
 Computation of new (or existing variables)
 Data Re-coding
5. Descriptive Statistics
 Construction of Frequency table
 Measures of Central Tendency
 Measures of dispersion
 Skewness and Kurtosis
6. Graphing Your data
 Simple bar graph
 Histogram
 Pie Chart
 Box Plot
 Scatter Plot
7. Correlation and Regression (Bivariate & Multivariate cases)

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 Suggested Readings :
• Levin, Rechard, Davis S. Rubion, Sanjay Rastogi, and HM Siddiqui. Statics for Management.
7th ed., Pearson Education
• Goon, Gupta and Dasgupta, Fundamentals of Statics, Vol. I. World Press Private Limited.
• N.G.Das, Statistical Methods. McGrew Hill Education.
• J.K.Sharma, Business Statics, Vikas.
• VohraN.D., Business Statistics, McGraw hill Education.
• Murray R Spiegel,. Larry J. Stephens, Narinder Kumar. Statistics (schaum’s Outline Series),
McGraw hill Education.
• Gupta S.C. Fundamentals of Statics. Himalaya publishing House.
• Anderson, Sweeney, and Willams, Statistics for students of Economics and Business, cengage
Learning.

---------- × ----------

Full Marks : 100 Semester : III Paper : V Paper Code : BCHRSE350T

E-Commerce (Theory)
MODULE A 75 Marks

Chapter 1 : Overview of E-Commerce [ 10 Hours, Minimum 20 Marks]

Concepts, advantage, disadvantages, e-commerce business models (introduction, key elements of a
business model and categorizing major E-commerce business models – B2B, B2C, C2C, B2G, C2G, G2G),
Revenue Models of e-commerce (Advertising Revenue Model, Sales Revenue Model, Pay Per Click Revenue
Model), Basic concepts of Internet Architecture – Types of Server (Web, Database, Mail, File), Protocol (http,
ftp), WWW, URL. Basic concepts of Web publishing (domain registration, web hosting, launching).

Chapter 2 : Security and Encryption [ 10 Hours, Minimum 20 Marks]

Dimensions of E-Commerce security, Security threats in the E-commerce environment – malicious
codes (virus, Trojan, Worm), hacking, spoofing, sniffing, phishing, cyber-vandalism. Technology solutions
(Encryption, Decryption, Symmetric & Asymmetric Encryption, Secured Electronic, Secured Electronic
Transaction (https, SSL), protecting networks (Firewall, DMZ)).

Chapter 3 : IT Act 2000 and Cyber Crimes [ 10 Hours, Minimum 15 Marks]

IT Act 2000 : Objectives, Definitions, Electronic governance, Attribution, acknowledgement and
dispatch of electronic records, Regulation of certifying authorities, Digital signatures and certificates, Duties
of subscribes, Penalties and adjudication, Appellate Tribunal, Offences and Cyber-crimes.

Chapter 4 : Transactions in Ecommerce [ 15 Hours, Minimum 20 Marks]

1. E-Payment System :
Methods of e-payment (Debit Card, Credit Card, Smart Cards, e-money), payment gateways. Online
banking (concept, importance, electronic fund transfer – RTGS, NEFT). Basic concept of CBS. Risks
involved in e-payments (Tax evasion, Fraud, Impulse buying, Payment conflict).
2. E-Marketing :
Concept, types of e-marketing, means of advertising [Banner, Pop-up, sponsored link, email],

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 e-branding, SEO-Basics, Onsite and offsite optimization techniques.

Suggested Readings :

Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.

1. David Whiteley, E-Commerce : Strategy, Technology and Applications, McGraw Hill Education
2. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed., McGraw Hill
Education
3. P T Joseph, E-Commerce : An Indian Perspective, PHI Learning
4. K K Bajaj and Debjani Nag, E-Commerce, McGraw Hill Education
5. Sushila Madan, E-Commerce, Taxmann
6. T N Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co.

E-Commerce(Practical)
MODULE B 25 Marks

Introduction to HTML and scripting language

Tags and attributes : Text Formatting, Fonts, Hypertext Links, Tables, Images, Lists, Forms, Frames,
Cascading Style Sheets.

JavaScript (event handling, mathematical function, string function, document object model), connectivity
with database.

Suggested Readings:

1. T N Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co.
2. HTML COMPLETE, BPB
3. Mastering HTML, CSS & Java Script Web Publishing, BPB
4. Web Enabled Commercial Application Development Using HTML, JavaScript, DHTML and PHP (4th
Revised Edition), IVAN BAYROSS, BPB.

---------- × ----------

SEMESTER : IV
W.E.F-2019
Full Marks: 100 Semester: IV Paper: I Paper Code: BCHRCC410T

Paper Title: Management Accounting

Total Lectures: 65
Objective: To impart the students, knowledge about the use offinancial, cost and other data for thepurpose
of managerial planning, control and decision making.
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COURSE CONTENTS:
Unit 1: Introduction (6 Lectures)
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost accounting and
management accounting, Cost control and Cost reduction, Cost management
Unit 2: Budgetary Control (10 Lectures)
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, objectives, merits,
and limitations. Budget administration. Functional budgets. Fixed and flexible budgets. Zero base budgeting.
Programme and performance budgeting.
Unit 3: Standard Costing (12 Lectures)
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages,
limitations and applications. Variance Analysis – material, labour, overheads and sales variances. Disposition
of Variances, Control Ratios.
Unit 4: Marginal Costing (12 Lectures)
Absorption versus Variable Costing: Distinctive features and income determination. Cost-Volume-Profit
Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods. Angle of incidence,
margin of safety, Key factor(s), determination of cost indifference point.
Unit 5: Decision Making (18 Lectures)
Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various short-term decision-
making situations – profitable product-mix, Acceptance or Rejection of special/ export offers, Make or buy,
Addition or Elimination of a product line, sell or process further, operate or shut down. Pricing Decisions:
Major factors influencing pricing decisions, various methods of pricing.
Unit 6: Contemporary Issues (7 Lectures)
Responsibility Accounting: Concept, Significance, Different Responsibility Centres, Divisional Performance
Measurement: Financial and Non-Financial measures. Transfer Pricing.

Suggested Readings:
1. Dr. M. Hanif – “Modern Cost and Management Accounting”, McGraw-Hill Education Pvt.
Ltd.
2. Saxena and Vashist – “Cost and Management Accounting (Text)”, Sultan Chand and Sons.
3. Dr. B. Banerjee – “Cost Accounting”, Prentice Hall, India.
4. Ashis Bhattacharya – “Cost Accounting”, Prentice Hall, India.
5. Basu and Das – “Cost and Management Accounting”, Rabindra Library, Kolkata.

---------- × ----------

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Full Marks: 25 Semester: IV Paper: II Paper Code: BCHRCC420T

Paper Title: Computer Application In Business (Theory)

MODULE A
1. Chapter 1 – Information and Database [12 hrs, minimum 15 marks]
a. Data Organization Basics – Concept (Data, Data Types, Character, Field, Record, File, Database,
Information), Centralized and Distributed Data Processing System, Flat File Organization Vs
Database Management System.
b. Relational Database Management System – Concept, Important terms (Entity, Attribute, Primary
Key, Foreign Key, Candidate Key, Referential Integrity, Table, Relation, Views, SQL, Data
Dictionary, Schema, Metadata), Introduction to SQL, Types of SQL commands
(DDL,DCL,DML,TCL).
c. Advanced Concepts of DBMS – OLAP & OLTP, Data Warehousing and Data Mining (Concept,
Features, components & application areas), Data Backup (Concept & types).
2. Chapter 2 - Emerging Trends [3 Hrs, minimum 10 marks]
a. Overview of Cloud Computing – Definition & concept, Benefits of Cloud Computing, Types of
Cloud (Private/VPN, Public, Hybrid), Services offered in cloud computing (IaaS, PaaS, SaaS),
Challenges in cloud computing.

b. Business Continuity Planning – Introduction & concept, Need for BCP, Components of BCP, Roles
and Responsibilities of BCP, Performance of BCP Review.

Suggested Readings:

1. Introduction to Information Technology, ITL Education, Pearson Education

2. Information Technology for Management, Ramesh Behl, McGraw Hill
3. Information Technology and Its Applications in Business, Reema Thareja, OUP
4. Management Information Systems, Girdhar Joshi, OUP.

Full Marks: 75 Semester: IV Paper: II Paper Code: BCHRCC420P

Paper Title: Computer Applications In Business (Practical)

MODULE B
Chapter 1 : Word Processor [5 Hrs. – 10 Marks]
a. Features of Word Processor - Entering text, Formatting (Font, Paragraph & Page), editing & saving a
document, finding and replacing text, creating hypertext links, Drop cap.
b. Working with Tables - Inserting, filling and formatting a table,
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c. Tools - Language Checking Tools, Mail Merge including linking with Spreadsheet & Database, Autocorrect,
Macro, Tracking.
Chapter-2 : Electronic Spreadsheet [20 Hrs. - 30 Marks]
a. Numerical Data Representation using formatting features for cell, Font, Column, Row, Work Sheet,
Introduction to Cell Address, Name, Using Name in formula
b. Numerical Data Analysis using
c. FUNCTIONS-Mathematical (Count, Sum, Average, CounIf, Max, Min) Logical (If, nested IF, OR, AND),
Financial (NPV, IRR, NPER, PV, FV, RATE, PMT, IPMT, SLN, DB), Statistical Functions (Mean, Median,
Mode, Standard Deviation, Correlation, Regression)
d. GRAPHS-LINE, BAR, AREA, PIE etc.
e. Linking data using Cell References [Absolute, Relative and Mixed].
f. Linking data among worksheets using Sheet Reference.
g. Data Analysis Tools – Sorting, Subtotals, Data Validation
h. Advance Tools for Data Analysis - Goal Seek, Scenario, Pivot Table, VLookup Wizard, Macro.
i. Handling external Data.
Chapter-3 : Database Management System. [15 Hrs. - 25 Marks]
a. Single Table creation – Using Wizard, and using SQL
b. Multiple Table Handling Using wizard and defining Relationship in-between
c. Query creation (simple and conditional) – Using Wizard and using SQL, Queries to Update, Delete and
Append records in Tables.
d. Use of calculated fields and calculated queries.
e. Creating Forms, Reports.
Chapter-4 : Onscreen Presentation [5 Hrs. - 10 Marks]
Application of Onscreen presentation – Creation, saving, addition and deletion of slides – Placing objects
(graphs, images & links) on Slide - Use of Templates – Setting Custom animation and slide transition features
– Setting up the Slide show.
Suggested Readings:
1. Introduction to Information Technology, ITL Education, Pearson Education
2. Information Technology for Management, Ramesh Behl, McGraw Hill
3. Information Technology and Its Applications in Business, Reema Thareja, OUP

---------- × ----------

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Full Marks: 100 Semester: IV Paper: III Paper Code: BCHRCC430T

Paper Title: Indian Economy

(Total Lectures: 65)

Unit 1: Basic Issues in Economic Development (10 Lectures)

Concept and Measures of Development and Underdevelopment; India’s relative position in the world
economy with reference to per capita income, Human Development Index (HDI), health, education and
poverty, sources and importance of economic growth, concept of inclusive growth, Pillars of factor
driven growth for India: Physical capital, human capital, infrastructural capital and institutional capital,
India among BRICS, Outlook for India’s growth: SWOT Analysis.
Unit 2: Basic Features of the Indian Economy at Independence (10 Lectures)
Composition of national income and occupational structure, Growth and Structural Change Since 1950-
the agrarian scene and industrial Structure and Coordination Failure.
Unit 3: Policy Regimes (15 Lectures)
Evolution of Economic Planning and State-dominated import substitution development strategy -the
post 1991 globalization strategies based on stabilization and structural adjustment packages to stimulate
growth through competition and trade - Shift in policy direction from prescriptive to indicative planning
and redefined role of the State - Fiscal Policy- Government Budget- Different concepts of deficit and
its impact on the economy- Sustainable fiscal deficit- Monetary Policy - Framework of the RBI in the
recent years.
Unit 4: Growth, Development and Structural Change (15 Lectures)
a) The experience of Growth, Development and Structural Change in different phases of growth and
policy regimes.
b) Growth and Distributional Issues - Unemployment and Poverty - Environmental concerns.
c) Demographic Constraints: Interaction between population change and economic development.
Unit 5: Sectoral Trends and Issues (15 Lectures)
(1) Agriculture:
Agricultural Development in India - Performance, Issues and Policies, Food Inflation in India :
Diagnosis and Remedies, Reforms in Agricultural Sector.
(2) Industry:
Industrial Development and Policies Since Independence : Growth without Employment, Dualism in
Indian Manufacturing, Issues related to ‘Make in India’.
(3) Service Sector :
Classification, growth and sectoral shares since 1991, growth drivers - Factors underlying the service
sector growth, Liberalisation in Services, FDI in services
(4) Financial Sector :
Structure, Performance and Reforms.
(5) External Sector:
Foreign Trade and balance of Payments: Structural Changes and Performance of India’s Foreign Trade
and Balance of Payments; Export policies and performance; India and the WTO, Role of FDI, Capital
account convertibility.

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Suggested Readings :

1. Bhagwati, J . and Desai, P . I n d i a : P l a n n i n g f o rindustrialization, OUP, Ch 2.

2. Patnaik, Prabhat. Some Indian Debates on Planning. T. J. Byres (ed.). The Indian Economy: Major
Debates since Independence, OUP.
3. Ahluwalia, Montek S . St a t e - l e v e l P e r f o r m a n c e u n d e rEconomic Reforms in India in A.
O. Krueger. (ed.). EconomicPolicy Reforms and the Indian Economy, The University of Chicago Press.
4. Dreze, Jean and Amartya Sen. Economic Development andSocial Opportunity. Ch. 2. OUP.
5. Khanna, Sushil. Financial Reforms and Industrial Sector inIndia. Economic and Political Weekly. Vol.
34. No. 45.
6. Rangarajan, C. and N. Jadhav. Issues in Financial SectorReform. Bimal Jalan. (ed).The Indian Economy.
OxfordUniversity Press, New Delhi.
7. Schwab, K. (2015) : The Global Competitiveness Report, 2015-2016: World Economic Forum.
8. World Development Report (Latest Available)
9. Mahendra Dev, S. (2008) : Inclusive Growth in India, OUP.
10. Kapila, U. (2016) : “ Indian Economy Today”, Chapter 41, pp 1002-1013, Indian Economy Since
Independence, Academic Foundation.
11. Dreze, Jean and Amartya Sen (2013) : An Uncertain Glory :India and Its Contradictions. Allen Lane:
Penguin Books.
12. Kapila, U. (2016) : “ Growth and Structural Change Since 1950 (Editoral Notes)”, Chapter 9, pp 165-
216, Indian EconomySince Independence, Academic Foundation.
13. Basu, K. (2005) : India’s Emerging Economy: Performanceand Prospects in the 1990s and Beyond,
Oxford UniversityPress.
14. Panagariya, A. (2010) : India: The Emerging Giant, Oxford University Press.
15. Kapila, U. (2016) : “Agricultural Development in India : Performance, Issues and Policies”, Chapter 21,
pp. 555-580,Indian Economy Since Independence, Academic Foundation.
16. Kapila, U. (2016) : “Food Inflation in India : Diagnosis and Remedies”, Chapter 25, pp. 639-650, Indian
Economy SinceIndependence, Academic Foundation
17. Kapila, U. (2016) : “Industrial Development and Policies SinceIndependence : Growth without
Employment”, Chapter 28, pp. 713-735, Indian Economy Since Independence, Academic Foundation.
18. Kapila, U. (2016) : “The Employment Problem in India and the Phenomenon of the Missing Middle”,
Chapter 33, pp. 825-834,Indian Economy Since Independence, Academic Foundation.
19. Kapila, U. (2016) : “Services in India’s Growth Process(Editorial Notes)”, Chapter 34, pp. 835-857,
Indian Economy SinceIndependence, Academic Foundation.
20. Srinivasan, T. N. (2000): Eight Lectures on India’s EconomicReforms, Oxford University Press.
21. Nayyar, Gaurav (2012) : The Ser vice Sector in India’sDevelopment, OUP.
22. J. Bhagwati & A. Panagariya (2012) : India’s Tryst with Destiny, Collins Business.

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Full Marks: 100 Semester: IV Paper: IV Paper Code: BCHRGE440T

Paper Title: Business Mathematics and Statistics

Objective: The objective of this course is to familiarize the studentswith the basic mathematical tools, with
an emphasis on applications to business and economic situations.

Unit 1: Calculus II Marks: 20

• Partial Differentiation : Partial derivatives up to second order; Homogeneity of functions and Euler’s
theorem; Total differentials; Differentiation of implicit functions with the help of total differentials.
• Maxima and Minima : Cases of two variables involving not more than one constraint including the use
of the Lagrangian multiplier.
• Integration : Standard forms. Methods of integration – bysubstitution, by parts, and by use of partial
fractions; Definite integration; Finding areas in simple cases.
Unit 2 : Mathematics of Finance Marks : 10
• Rates of interest-nominal, effective– and their inter-relationships in different compounding situations.
• Compounding and discounting of a sum using different types of rates.
• Types of annuities, like ordinary, due, deferred, continuous, perpetual, and their future and present values
using different types of rates of interest. Depreciation of Assets.
(General annuities to be excluded)
Unit 3 : Linear Programming Marks : 10
Formulation of linear programming problem (LPP). Graphical solution to LPP. Cases of unique and multiple
optimal solutions. Unbounded solutions, infeasibility, and redundant constraints. Degeneracy concept
using rank of a matrix.
Unit 4 : Index Numbers Marks : 10
Meaning and uses of index numbers; Construction of index numbers: fixed and chain base: univariate and
composite. Aggregative and average of relatives – simple and weighted Tests of adequacy of index
numbers, Base shifting, splicing and deflating. Problems in the construction of index numbers;
Construction of consumer price indices: Important share price indices, including BSE SENSEX and NSE
NIFTY.
Unit 5 : Time Series Analysis Marks : 10
Components of time series; Additive and multiplicative models; Trend analysis: Fitting of trend line
using principle of least squares– linear, second degree parabola and exponential. Conversion of annual
linear trend equation to quarterly/monthly basis and vice-versa; Moving averages; Seasonal variations:
Calculation of Seasonal Indices using Simple averages, Ratio-to-trend, and Ratio-to-moving averages
methods. Uses of Seasonal Indices

UNIT 6: Sampling Concepts, Sampling Distributions andEstimation : Marks : 20

Sampling: Populations and samples, Parameters and Statistics,Descriptive and inferential statistics;
Sampling methods (including Simple Random sampling, Stratified sampling, Systematic sampling,

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 Judgement sampling, and Convenience sampling).
Concept of Sampling distributions and Theory of Estimation:
Point and Interval estimation of means (large samples) and proportions.

• In addition the students will work on software packages (Spreadsheet, Mathematica, etc) for
solving linear programming problems and mathematics of finance topics listed above and analyze
the results obtained there from. This will be done through internal assessment.

LAB OUTLINE: Marks: 20

1. Basics of linear programming problems, feasible region, graphical solution.
2. Running Mathematica and using it in the field of finance, annuity calculations.
Suggested Readings :
• Mizrahi and Sullivan. Mathematics for Business and SocialSciences. Wiley and Sons.
• Goon, Gupta and Dasgupta, Fundamentals of Statistics, Vol. II. World Press Private Limited.
• Budnick, P. Applied Mathematics. McGraw Hill Education.
• R.G.D. Allen, Mathematical Analysis For Economists
• Ayres, Frank Jr. Schaum’s Outlines Series: Theory andProblems of Mathematics of Finance. McGraw
Hill Education.
• Dowling, E.T., Mathematics for Economics, Schaum’s Outlines Series. McGraw Hill Education.
• Wikes, F. M . , Mathematics for Business, Finance andEconomics. Thomson Learning.

---------- × ----------

Full Marks: 100 Semester: IV Paper: V Paper Code: BCHRSE450T

Paper Title: Entrepreneurship

Total Lectures: 50
Objective: The purpose of the paper is to orient the learner towardentrepreneurship as a career option
and creative thinking and behaviour.

Unit 1: Introduction Lectures: 10

• Meaning, scope and importance of Entrepreneurship.
• Evolution of entrepreneurial thought.
• Entrepreneurship as a career option.
• Functions of Entrepreneurs
• Entrepreneurial Characteristics and Skills
• Entrepreneur vs. Manager
• Creativity & Creative Process

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 • Types of Entrepreneurs (Clarence Danhoff’s Classification)
• Intrapreneurship – Concept and Types (Hans Schollhammer’s Classification)
• Entrepreneurship in different contexts: technopreneurship, cultural entrepreneurship,
internationalentrepreneurship,netpreneurship,ecopreneurship,and social entrepreneurship
Unit 2: Family Business and Business Groups Lectures: 10
• Family Business: Concept, Advantages and Disadvantages
• Role of the Founder(s) in family business re: Founders’ values, business philosophy and
behavioural orientations.
• Role of Non-family members in family business
• Succession: Choosing and Grooming Successors
• Conflict in family business and its resolution
• Family controlled business groups – the Indian Experience (Case Studies)
Unit 3: Public and private system of stimulation, support and sustainability of entrepreneurship.
Lectures: 10
• Requirement, availability to finance, technology, Sources of Finance
• Role of industries/entrepreneur’s associations and self-help groups (Case Studies), Role and functions
of business incubators, angel investors, venture capital and private equity fund (Features & Indian
Scenario)

Unit 4: Sources of Business Ideas and Feasibility Studies. Lectures: 12

• Significance of drafting the business plan / project proposal
• Feasibility Studies: Concept and Stages
• Business Plan: Concept and Significance
• Stages in the Drafting of a Business Plan.

Unit 5: Mobilising Resources for Start-Ups Lectures: 8

• Start-ups – Types, Mistakes/ Problems.
• Intellectual Property Rights and the Entrepreneur: Patents, Trademarks and Copyrights, Geographical
Indicators and Biological Diversities.

Suggested Readings:
1. Kuratko and Rao, Entrepreneurship : A South AsianPerspective, Cengage Learning.
2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
3. Desai, Vasant. Dynamics of Entrepreneurial Development andManagement. Mumbai, Himalaya
Publishing House.
4. Dollinger, Mare J . Entrepreneurship : Strategies andResources. Illinois, Irwin.
5. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi : Prentice-
Hall of India. ISBN- 81-203-1690-8.
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 7. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi : ASEED
8. S S Khanka, Entrepreneurial Development, S. Chand & Co, Delhi
9. K Ramachandran, Entrepreneurship Development, McGraw- Hill Education
10. SIDBI Reports on Small Scale Industries Sector.
11. Arya Kumar, Entrepreneurship, Pearson.

Note : Latest edition of text books may be used.

---------- × ----------

SEMESTER : V
W.E.F-2019
Full Marks : 100 Semester : V Paper :I Paper Code : BCHRCC510T

PRINCIPLES OF MARKETING
Lectures: 65
Objective: The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing.
Unit I:Introduction 10Lectures
▪ Concept, Nature, Scope and Importance ofMarketing
▪ Evolution of Marketing (Production, Product, Selling, Marketing, HolisticMarketing)
▪ Selling vsMarketing
▪ Marketing Mix (4Ps)
▪ Marketing Environment: Concept andImportance
▪ Dimensions of Marketing Environment (Micro-Environment andMacro-Environment)
Unit II: Consumer Behaviour andSTPAnalysis 12Lectures
▪ Consumer Behaviour: Concept, Nature and Importance; Consumer Buying Decision Process; Factors
influencing Consumer BuyingBehaviour
▪ STPAnalysis:
• Market Segmentation: Concept, Importance, Criteria (Measurable, Accessible etc.) and Bases of
Segmentation (Geographic, Demographic, Benefit/ USP, Buyer Behaviour, Psychographic/ Lifestyle,
HybridBases)
• Target Market: Concept of Targeting, Patterns of Target Market Selection (Single-Segment, Selective
Specialization, Product Specialization, Market Specialization and Full-Market Coverage)
• Positioning: Concept, Importance andBases
• Product Differentiation vs MarketSegmentation
Unit III:Product 15Lectures
▪ Concept andImportance
▪ Product Classifications: Business Products (Raw Materials, Processed Materials, OEMs etc.) and Consumer
Products (Convenience, Shopping, Specialty,Unsought)
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▪ Product Mix vs Product Line (Concepts of Line Length, Width, Depth,Consistency)
▪ Branding: Concept andStrategies
▪ Packaging: Concept, Levels (Primary, Secondary, Transport), Role andFunctions
▪ Labelling: Concept, Role and Functions
▪ Product-Support Services: Basic conceptonly
▪ Product Life-Cycle: Concept, Strategies followed at eachstage
▪ New Product Development (NPD): Concept, Process,Risks
▪ Consumer Adoption Process: Concept,Process
UnitIV:Price 8Lectures
▪ Concept, Significance, Factors affectingprice

▪ Pricing Strategies: New Product Pricing (Economy, Penetration, Skimming, Premium); Psychological Pricing;
Promotional Pricing (Loss-Leader Pricing, Superficial Discounting, Special EventPricing)
▪ Pricing Methods: Cost-Based Pricing (Mark-up, Target-return); Competition-Based Pricing; Demand-Based
Pricing; Perceived-Value Pricing; Captive Product Pricing); Allowance Policies (Advertising Allowance,
Stocking Allowance,Spiffs)

Unit V: Distribution Channels andPhysicalDistribution 10Lectures

▪ Channels of Distribution: Concept andImportance
▪ Types of Distribution Channels: Consumer Product Channels (Zero-level, One-Level, Two-Level, Three-Level);
Industrial ProductChannels
▪ Intermediaries in the Channel: Types of Middlemen, Functions ofMiddlemen
▪ Factors affecting choice of DistributionChannel
▪ Wholesaling and Retailing: Types of retailers (department Store, supermarkets, warehouse retailers,
specialty retailers,e-tailers)
▪ Physical Distribution: Concept, Functions (Inventory Control, Order Processing, Warehousing, Materials
Handling, Transportation andLogistics)
UnitVI:Promotion 7Lectures
▪ Concept, Nature andImportance
▪ Promotional Mix: Concept; Elements (Advertising, Sales Promotion, Personal Selling,Public Relations and
Publicity, Direct Marketing); Factors affecting PromotionalMix
Unit VII: Recent Developments in Marketing andCase Studies 3Lectures
▪ Recent Developments in Marketing: Social Marketing (concept only); Digital Marketing (concept only); Service
Marketing (concept, service marketing mix); Green Marketing (concept only); Neuromarketing (concept only);
Consumerism (conceptonly)
▪ Case Studies as applicable (UnitI-VI)
Suggested Readings:
1. Kotler, Philip, Gary Armstrong, PrafullaAgnihotri and EhsanulHaque. Principles of Marketing. 13th edition.
PearsonEducation.
2. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing: Concepts and Cases.
(Special Indian Edition)., McGraw HillEducation
3. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. PearsonEducation.
4. Zikmund William G. and Michael D’Amico. Marketing; Creating and Keeping Customers in an E-Commerce
World. CengageLearning.
5. Lacobucci and Kapoor, Marketing Management: A South Asian Perspective. CengageLearning.
Suggested Articles:
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 1. Veronica, B. (2009). “Brief History of Neuromarketing”, Proceedings from the International Conference
on Economics and Administration, Faculty of Administration and Business, University of Bucharest,
Romania; pp. 119-121.
2. Morin, C. Soc (2011) 48: 131. https://doi.org/10.1007/s12115-010-9408-1
3. Jefkins F. (1990) A Broader Look at the Marketing Mix. In: Modern Marketing Communications.
Springer,Dordrecht
4. Banerjee, S. and Roy, S. (2016). “Synchronizing Marketing Performance Indicators with Corporate Strategy: A
Conceptual Framework”; International Journal of Marketing and Business Communication, Vol. 5 (4); pp.16-
23.

---------- × ----------

Full Marks : 100 Semester : V Paper :II Paper Code : BCHRCC520T

FUNDAMENTALS OF FINANCIAL MANAGEMENT
Lectures: 78
Objective: To familiarize the students with the principles and practices of financial management.
CONTENTS
Unit 1: Introduction (8 Lectures)
Nature, scope and objective of Financial Management, Time value of money, Valuation of securities – Bonds
and Equities (Basic Concepts and elementary Illustrations)
Unit 2: Long Term Investment Decisions (15 Lectures)
The Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting Rate of Return,
Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),Profitability Index, Capital
budgeting under Risk – Certainty Equivalent Approach and Risk Adjusted Discount Rate.
Unit 3: Financing Decisions (25 Lectures)
Cost of Capital and Financing Decision: Sources of long-term financing Estimation of components of cost of
capital. Methods for Calculating cost of equity capital, Cost of Retained Earnings, Cost of Debt and Cost of
Preference Capital, Weighted Average cost of capital (WACC) and Marginal cost of capital. Capital structure
–Theories of Capital Structure (Net Income, Net Operating Income, MM Hypothesis, Traditional Approach),
Determinants of capital structure. Operating and financial leverage, Indifference Point Analysis, EBIT-EPS
Analysis, Capital Planning.
Unit 4: Dividend Decisions (8 Lectures)
Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and stock dividends;
Dividend policies in practice.
Unit 5: Working Capital Decisions (15 Lectures)
Concepts of working capital, the risk-return trade off, sources of short-term finance, working capital
estimation, receivables management (including factoring) and working capital leverage (including
illustrations).
Unit 6: Risk and return concepts (7 Lectures)
Risk and Return Concept, Capital Asset Pricing Model, Security Market Line and Capital Market Line

Suggested Readings
1. James C. Van Horne and Sanjay Dhamija, Financial Management and Policy, PearsonEducation
2. Levy H. and M. Sarnat .Principles of Financial Management. Pearson Education
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 3. Brigham and Houston, Fundamentals of Financial Management, Cengage Learning
4. Khan and Jain. Basic Financial Management, McGraw HillEducation
5. Prasanna Chandra, Fundamentals of Financial Management. McGraw Hill Education
6. Singh, J.K. Financial Management- text and Problems. Dhanpat Rai and Company, Delhi.
7. Rustagi, R.P. Fundamentals of Financial Management. Taxmann Publication
Pvt.Ltd.
8. Singh, Surender and Kaur, Rajeev. Fundamentals of Financial
Management.Mayur Paperback, NewDelhi.
9. Pandey, I.M. Financial Management. VikasPublications.
10. Bhabatosh Banerjee, Fundamentals of Financial Management, PHI Learning
---------- × ----------

SPECIALIZATION : FINANCE

Full Marks : 100 Semester : V Paper :III Paper Code : BCHRDS531T

CORPORATE ACCOUNTING
Lectures:80

Unit 1.Accounting for Share Capital & Debentures (17 Lectures)

Issue, forfeiture and Reissue of forfeited shares: concept & Allotment process of book building method; Issue
of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue and Redemption of
Debentures. Accounting for employees share based payment, ESOS andESPS

Unit 2 :
A. Preparation of Financial Statements of Corporate Entities (20Lectures)
I. Preparation of profit and loss statementand
II. Balance Sheet
III. Notes to Accounts
IV. Cash FlowStatement
B. I)Accounting of Property, Plant and Equipment as per Ind AS 16(ICAI)
2) Accounting for investment as per AS13(ICAI)
3) Concept of Investment property as per Ind AS 40(ICAI)

Unit 3.Valuation of Goodwill and Valuation of Shares (9 Lectures)

Concepts and calculation: with reference to Different method as mentioned below:

VALUATION OF INTERNAL GOODWILL:

• Purchase of Average Profit, Super Profit
• Capitalisation of Average Profit SuperProfit
• Present Value of Super Profit by using AnnuityFactor.

VALUATION OF SHARES

• Asset Approach
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 • Earning yieldApproach
• Dividend YieldApproach
• P/E Approach

Unit 4.Concept of Business CombinationANDRestructuring (18 Lectures )Concepts and

accounting treatment of Amalgamation as per Accounting Standard: 14 (ICAI). Merger method isexcluded.
Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction.

Unit 5. Accounts of Holding Companies/Parent Companies (12Lectures)

Preparation of consolidated balance sheet with one subsidiary company;

Unit 6. Accounts of Banking Companies (4 Lectures)

I. Difference between balance sheet of banking and non-bankingcompanies;
II. Prudentialnorms;
III. Asset structure of a commercial bank; Non-performing assets(NPA)

Note:
1. The relevant Indian Accounting Standards in line with the IFRS for all the above topics should
becovered.
2. Any revision of relevant Indian Accounting Standard would become applicable immediately.

Suggested Readings:

1. Corporate Accounting, McGraw Hill Education by M.Hanif and A. Mukherjee.

2 Corporate Accounting.Vikas Publishing House, NewDelhi.S.N.Maheshwari and
S. K. Maheshwari
3. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi.
4. Jain, S.P. and K.L. Narang. Corporate Accounting.Kalyani Publishers, NewDelhi.
5. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of
India, NewDelhi.
7. Guidance note issued by ICAI on relevant topic
6. Company act 2013 and Company Rules as amended up to date

Note: Latest edition of text books may be used.

---------- × ----------

Full Marks : 100 Semester : V Paper :IV Paper Code : BCHRDS541T

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 Banking and Insurance
Lectures: 60

Objective: To impart knowledge about the basic principles of the banking and insurance
Unit 1: Introduction toBankingBusiness: 8Lectures
Origin of Banking,Banking System-Concept and Different Important Terms used in Banking Business, Banking
Sector Reforms in India, Banker and customer relationship, General and special types of customers, Overview
of Banking Regulation Act 1949,
Unit2: Banking Products and Banking Services 12Lectures
Financial Services offered by banks, Asset-Liability Management, Liability Products – Types of Loans and
Advances, Asset Products - Types of deposits, CASA Score, Role of the Central Bank as Regulator, RBI’s
Policies for commercial banks International Security Standards in Banking, Internet Banking :Meaning,
Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM Card/Biometric card,
Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-money, Electronic purse, Digital cash,
Paymentbanks
Unit 3: Banking Lending andMonitoringProcess 10Lectures
Principles of sound lending, KYC Policy, Secured vs. unsecured advances, Advances against various securities,
Securitization of Standard Assets, Anti- money Laundering Guidelines, Credit Information Bureau of India,
Credit Appraisal Process, Loan Syndication, Credit Monitoring, Credit Recovery.
Unit 4: Risk ManagementinBanks 10Lectures
Risk Universe of banks, Measures for identifying and controlling risks, CAMELS Rating, Risk Architecture -
Basel Regulations-Basel I, Basel II
Migration to Basel II norms, Balance Sheet of a Bank: special items and off balance sheet items, Asset
Reconstruction Company.
Unit 5: Riskand Insurance 12Lectures
Types of Insurance- Life and General- Insurance and Risk Mitigation Basic concept of insurable risk, Perils and
Hazards, Types of business risk, Assessment and transfer, Basic principles of utmost goodfaith, Indemnity,
Economic function, Proximate cause, Subrogation and contribution,
Unit 6:Insurance Business
Concept of Insurance- Actuarial Practice for Life and Non-life, Re-insurance, Risk and return relationship, Legal
Aspects of Insurance Contracts, Regulatory Framework of Insurance, and Overview of IRDA Act, Power,
Functions and Role of IRDA, Online Insurance, Banc assurance
Relevant Case Studies will be referred
Suggested readings:
1.Agarwal, O.P., Banking and Insurance, Himalaya Publishing House 2.Satyadevi, C., Financial
Services Banking and Insurance, S.Chand 3.Suneja, H.R., Practical and Law of Banking, Himalya
Publishing House 4.Chabra, T.N., Elements of Banking Law, Dhanpat Rai and Sons
5.Arthur, C. and C. William Jr., Risk Management and Insurance, McGraw Hill 6.Saxena, G.S; Legal Aspects
of Banking Operations, Sultan Chand and Sons 7.Varshney, P.N., Banking Law and Practice, Sultan Chand and
Sons 8.JyotsnaSethi and Nishwan Bhatia, Elements ofBanking and Insurance, PHI Learning
9. Bare Act: Banking Regulation Act 1949, SARFAESI Act 2002, IRDA Act, 1999
Note: Latest edition of text books may be used.

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SPECIALIZATION : MARKETING

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Full Marks : 100 Semester : V Paper :V Paper Code : BCHRDS532T

CONSUMER AFFAIRS AND CUSTOMER CARE

Lectures: 65
Objective: This paper seeks to familiarize the students with of their rights as a consumer, the social
framework of consumer rights and legal framework of protecting consumer rights. It also provides an
understanding of the procedure of redress of consumer complaints, and the role of different agencies in
establishing product and service standards. The student should be able to comprehend the business firms’
interface with consumers and the consumer related regulatory and businessenvironment.

Unit 1:ConceptualFramework (13lectures)

▪ Consumer and Markets: Concept of Consumer and markets, Concept of Price in Retail and Wholesale, Maximum
Retail Price (MRP) and Local Taxes, Fair Price, labelling and packaging
▪ Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-Grievances- complaint,
Consumer Complaining Behaviour: Strategies to address Dissatisfied Consumers; Internal and External Complaint
handling: Corporate Redressal and Public RedressalMechanisms

Unit 2: The Consumer Protection Act,1986(CPA) (26 lectures)

▪ The Consumer Protection Act, 1986: Objectives andProvisions
▪ Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer Protection Councils
at the Central, State and District Levels, Basic Consumer Rights; Adjudicatory Bodies: District Forums,
State Commissions, National Commission: Their Composition, Powers, and Jurisdiction (Pecuniary
andTerritorial),
▪ Grievance Redressal Mechanism under the Consumer Protection Act, 1986: Who can file a complaint? ;
Grounds of filing a complaint; Limitation period; Procedure for filing and hearing of a complaint; Disposal of
cases; Relief/Remedy to be provided; Temporary Injunction; Enforcement of order; Appeal, frivolous and
vexatious complaints; Offences andpenalties.
▪ Remedies under Consumer Protection Act (with reference to leading case laws): Medical Negligence;
Banking; Insurance; Housing & Real Estate; Electricity, Water, and Telecom Services; Education; Defective
Product; Unfair TradePractice.

Unit 3: Industry Regulators and Consumer ComplaintRedressalMechanism (13 lectures)

▪ Banking: RBI and BankingOmbudsman
▪ Insurance: IRDA and InsuranceOmbudsman
▪ Telecommunication:TRAI
▪ Food Products: FSSAI (anoverview)
▪ Advertising: ASCI

Unit 4: Consumer ProtectioninIndia (13 Lectures)

▪ Consumer Movement in India: Evolution of Consumer Movement in India. Formation of consumer organizations
and their role in consumer protection, Recent developments in Consumer Protection in India, National Consumer
Helpline, CitizensCharter

▪ Quality and Standardization: Voluntary and Mandatory standards; Role of BIS, Indian Standards Mark (ISI),
Ag-mark, Hallmarking, Licensing and Surveillance; ISO: AnoverviewSuggested Readings:

1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. Consumer Affairs” (2007) Delhi
University Publication; pp.334/
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 2. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th Ed. Bharat Law House, Delhi, or
latestedition.
3. Girimaji, Pushpa (2002). Consumer Right for Everyone PenguinBooks.
4. Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace Jovanovich,Inc.
5. Sharma, Deepa (2011).Consumer Protection and Grievance-Redress in India: A Study of Insurance
Industry (LAP LAMBERT Academic Publishing GmbH & Co.KG, Saarbrucken, Germany; pp.263 pp.
6. Empowering Consumers e-book,www.consumeraffairs.nic.in
7. EBookwww.bis.org
8. The Consumer Protection Act,1986

Suggested Articles
1. Verma, D. P. S. (2002). Developments in Consumer Protection in India. Journal of Consumer Policy. Vol. 25.
No. pp 107–123.
2. Verma, D.P.S. (2002). Regulating Misleading Advertisements, Legal Provisions and Institutional Framework.
Vikalpa. Vol. 26. No. 2. pp.51-57.
3. Ralph L. Day and Laird E. Landon, Jr. (1997). Towards a Theory of Consumer Complaining Behaviour. Ag
Woodside, et al. (Eds.). Consumer and Industrial Buying Behaviour. New York; North Holland pp.425-37.
4. George, S. Day and A. Aaker (1970). A Guide to consumerism. Journal of Marketing. Vol. 34. pp 12-19.
5. Sharma, Deepa (2003).New measures for Consumer Protection in India. The Indian Journal of Commerce.
Vol.56. No.4. pp.96-106
6. Sharma, Deepa (2011).Consumer Grievance Redress by Insurance Ombudsman.
BIMAQUEST.Vol.11.pp.29-47.

Periodicals
1. Consumer Protection Judgments (CPJ) (Relevant cases reported in variousissues)
2. Recent issues of magazines: Insight, published by CERC, Ahmedabad ‘Consumer Voice’, Published by
VOICE Society, NewDelhi.
3. UpbhoktaJagran, Ministry of Consumer Affairs, Govt, of India, NewDelhi

Websites:

www.ncdrc.nic.in; www.fcamin.nic.in; www.consumeraffairs.nic.in; www.iso.org.in; www.bis.org;

www.ascionline.org.in; www.trai.gov.in; www.irda.gov.in; www.derc.gov.in; www.rbi.org.in;
www.fssai.gov.in; www.consumer-voice.org; www.nationalconsumerhelpline.in; www.cci.gov.in

Note: The Latest edition of textbooks and Acts should be used.

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Full Marks : 100 Semester : V Paper :VI Paper Code : BCHRDS542T

ADVERTISING
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 Lectures: 65
Objective: The objective of this course is to familiarize the students with the basic concepts, tools and
techniques of advertising used in marketing.
Unit 1: Introduction toMarketingCommunications (13 lectures)
▪ Developing effective communication; Communication objectives; Target Audience; Social and
economic effects ofAdvertising
▪ Defining advertising: Types of advertising; Non-Product Advertising; Role of advertising; Functions
of Advertising; The advertiser; Target Audience; Consumer and Advertising; Integrated Marketing
Communications(IMC)
Unit 2: Developing and ManagingAdvertisingProgrammes (10 lectures)
▪ Advertising Budget: Approaches to Budgeting; Factors affecting the allocation of
Advertisingbudget
▪ Advertising Agency: Client-agency relationship; Agencycompensation
▪ Response Hierarchy Models; Cognitive Response Model;DAGMAR
Unit 3: Creativityin Advertising (10 lectures)
▪ Strategies in Message Design: Copy; Layout; Theme; Advertising Campaign; Illustration;
AdvertisingAppeals
▪ Scientific advertising: Creative Concept; Strategy and Creativity; Strategy in Message Design; Words
and Pictures; Art Direction;Copywriting
▪ Print Advertising: Newspapers; magazines; Out-of-Home (OOH) advertising; Transit Advertising;
Headlines; Display Copy; Body Copy; Layout Stages; Principles of Design; Role of Colour in
PrintAdvertising
▪ Broadcast Advertising: Message characteristics of Radio andTelevision
Unit 4:AdvertisingMedia (12 lectures)
▪ Introduction to Advertising Media: Different types of Media; Media Selection; Measuring Media
Effectiveness; Product Placement and BrandIntegration
▪ Media Strategies: Establishing Media Objectives; Developing and Implementing Media Strategies;
Scheduling; Allocating Media Weight; Timing and Duration Strategies; Reach;Frequency
▪ Media Planning: Concept of Media Planning; Relative Cost of Media; Media Buying; Monitoring
MediaPerformance
▪ Print and Broadcast Media: Newspapers; Outdoor; Internet; YellowPages
Unit 5:AdvertisingEffectiveness (8 lectures)
▪ Concept of AdvertisingEffectiveness
▪ Different types of Tests: Pre-testing and Post-testing of CreativeAdvertisements
▪ Quantitative and QualitativeResearch
Unit 5: Sales Promotion andPublicRelations (12 lectures)
▪ Importance of Sales Promotions; Tools of Sales Promotions; Campaigns; Evaluation; Reasons for
growth of Sales Promotion; Advantages and disadvantages of Sales Promotion
▪ Tools and Techniques of Sales Promotions: Consumer Promotions (Price deals, Coupons; Contest
and Sweepstakes; Premiums; Sampling); Trade Promotions (Trade Discount; Exchange;Buybacks)
▪ Promotion for the Sales force; How promotion affects sales; Timing; Duration and Frequency of Sales
PromotionalActivities
▪ Measuring the Effectiveness of Sales PromotionalStrategies
SuggestedReadings:

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 1. George E Belch, Michael A Belch, KeyoorPurani, Advertising and Promotion : An Integrated
Marketing Communications Perspective (SIE), McGraw HillEducation
2. S Wats Dunn, and Arnold M. Barban. Advertising: Its Role in Marketing. Dryden Press
3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed. Prentice Hall of India,
NewDelhi.
4. Batra, Myers and Aakers. Advertising Management. PHILearning.
5. Terence A. Shimp. Advertising and Promotion: An IMC Approach. Cengage Learning.
6. Sharma, Kavita. Advertising: Planning and Decision Making, TaxmannPublications
7. JaishreeJethwaney and Shruti Jain, Advertising Management, Oxford University Press,2012
8. Chunawala and Sethia, Advertising, Himalaya PublishingHouse
9. Ruchi Gupta, Advertising, S. Chand &Co.
10. O’Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage Learning.
11. Jethwaney, Advertising Management; Oxford UniversityPress
12. Ogilvy & Ogilvy on Advertising; Vintage Books; NewYork
13. Kazmi&Batra, Advertising Management, Oxford UniversityPress
Suggested Articles:
1. Becker K. (2015) Purchasing Patterns and Advertisement Audience for Consumer Purchases and
Repurchasing Decisions. In: Bahn K. (eds) Proceedings of the 1988 Academy of Marketing Science
(AMS) Annual Conference. Developments in Marketing Science: Proceedings of the Academy of
Marketing Science. Springer, Cham
2. Hild S., Brettel M. (2015) Interrelations of Advertising Channels—An Empirical Study on Online
Purchase Behavior. In: Robinson, Jr. L. (eds) Proceedings ofthe 2009 Academy of Marketing Science
(AMS) Annual Conference. Developments in Marketing Science: Proceedings of the Academy of Marketing
Science. Springer, Cham
3. Gedenk K., Neslin S.A., Ailawadi K.L. (2010) Sales Promotion. In: Krafft M., Mantrala M. (eds)
Retailing in the 21st Century. Springer, Berlin,Heidelberg
4. Navarro-Bailón M.Á. (2011) What is the Best Communication Strategy (Integration vs. Repetition)
to Persuade Consumers? An Analysis across Levels of Brand Familiarity. In: Okazaki S. (eds)
Advances in Advertising Research (Vol. 2).Gabler
Suggested Advertisements for Reference:
1. Old Indian Advertisements (Refer: http://oldindianads.com/)
2. Seagram's Imperial Blue Superhits Music CDs
(https://www.youtube.com/channel/UChDvp3jITNatSnqleSHbXrQ)
3. Meri Maggi Advertisements(https://www.youtube.com/user/MeriMAGGI)
4. Oyo Advertisements
(https://www.youtube.com/channel/UC1b6tyXZTHdIZ5vmgoAqn9w)
5. Swachh Bharat Mission Advertisements
(https://www.youtube.com/watch?v=friXH0vfo1E)
Google India Advertisements (https://www.youtube.com/channel/UCoVwq0vh-XD8RrEyDZ0KeJw)

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SEMESTER : VI

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PAPER CODE : BCHRCC610T

AUDITING & CORPORATE GOVERNANCE

Full Marks – 100
InternalAssessment:20 marks
Semester-end Examinations: 80marks

Marks shown against the units indicate marks for Semester-end Examinations only

UNIT – I CONCEPT, NEED AND PURPOSEOF AUDIT(8M 10L)

1. Definition-Nature-Scope and Objectives of Independent FinancialAudit

2. Basic Principles Governing an Audit, Concept of Auditor’sIndependence
3. Error and Fraud- Concepts, Means of doing Fraud, Auditor’s Responsibilitytowards Detection and
Prevention of Fraud, Difference between Audit andInvestigation
4. Classification of Audit – Organization Structure-wise (Statutory, Non-statutory); Objective-wise (Internal
and Independent Financial Audit); Periodicity wise (Periodical, Continuous, Interim, Final); Technique wise
(Balance Sheet, Standard, Systems,EDP)
5. Standards on Auditing (SA) - Concept andPurpose
(This unit should be studied with SA 200 and SA 240)

UNIT– II AUDIT PROCEDURESANDTECHNIQUES(12M15L)

1. Audit Activities,Auditing Engagement- Preparation by the Auditor- Audit Programme2. Documentation: Audit
Working Paper, Ownership and Custody of Working Paper-Audit file (Permanent and Current) – Audit Note
Book – Audit Memorandum.3.Audit Evidence – Concept, Need, Procedures to obtain Audit Evidence4. Routine
Checking, Test Checking, Cut off procedures, Audit Flow Chart and Auditing in Depth 5.Analytical
Procedureand
Substantive TestinginAuditing (This unit should be studied
with SA 210, SA 230, SA 300, SA 500, SA 520, SA 530, SA 550 and580)

UNITS – III AUDIT RISK AND INTERNALCONTROLSYSTEM (8M10L)

1. Audit Risk – Concept and Types, Relationship withauditmateriality

2. Professional Skepticism

3.Internal
Control- Definition, Objectives, Evaluation, Internal Control Check List, Internal Control Questionnaire and
COSO’s Internal Control Framework
4.Internal Check- Definition, Objectives and General Principles on Internal Check for selected transactions5.
Internal Audit- Definition, Objectives, Regulatory Requirement,
Use of Internal Auditor’s Workby Statutory Auditor

(This unit should be studied with SA 610)

UNIT – IV VOUCHING, VERFICATIONANDVALUATION(10M 10L)

1. Vouching: Meaning, Objectives - Difference with Routine Checking – Factors to be Considered during
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 Vouching of Different items (to bespecified)
2. Verification and Valuation: Concept, objectives, Importance, Difference with Vouching, Difference
between Verification and Valuation, Verification and Valuation of Different Items (to bespecified)

UNIT – V COMPANYAUDIT (12M15L)

1.Qualification, Disqualification, Appointment, Reappointment and Rotation, Casual Vacancy, Removal and
Resignation, Ceiling, Remuneration, Rights, Duties and Liabilities ofCompanyAuditor 2.Audit
Committee
3. Branch Audit and Joint Audit4.Divisible Profit and Dividend (Final, Interim and Unclaimed/Unpaid):
Provision of the Act and Legal Decisions and Auditor’s Responsibility

UNIT – VI AUDIT REPORTANDCERTIFICATE (6m10L)

Definition – Distinction between Report and Certificate- Different Types of ReportContents of Audit Report (As
per Companies Act and Standards on Auditing)True and Fair View – ConceptMateriality – Concept and
Relevance
(This unit should be studied with SA 315, 320, 330 and 700, 705 and 706)

UNIT–VII OTHERTHRUSTAREAS (6M10L)

Cost Audit- Concepts, objectives, Relevant Provisions of Companies ActManagement Audit – Concepts,
Objectives, AdvantagesTax Audit – Concepts, Objectives, Legal ProvisionsSocial Audit – Propriety Audit
– Performance Audit – Environment Audit (Concepts only)

UNIT – VIIICORPORATEGOVERNANCE (10 M10L)

Conceptual framework of Corporate Governance: Theories & Models, Broad Committees; Corporate
Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems Noticed
in various Corporate Failures. Codes & Standards on Corporate Governance

UNIT –IX CORPORATESOCIALRESPONSIBILITY (8M 6L)

Concept of CSR, Corporate Philanthropy, Strategic Relationship of CSR with Corporate Sustainability; CSR and
Business Ethics, CSR and Corporate Governance; CSR provisions under the Companies Act, 2013.
SUGGESTED READINGS:
1. Kamal Gupta, Contemporary Auditing, McGraw-Hill Education (India)Ltd.
2. B.N.Tandon, Auditing Practice, Sultan Chand, NewDelhi
3. Victor Z. Brink and Herbert Witt, Modern Internal Auditing, A Ronald Press Publication,John
Wiley & Sons
4. R.J. Thirauf, Management Auditing: A questionnaire approach, AMACOM Publication
5. Emile Woolf, Auditing Today, PrenticeHall
6. Basu. S. K., Audit and Assurance: PearsonEducation

Note: Latest edition of text books may be used.

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PAPER CODE : BCHRCC620T

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 BUSINESS RESEARCH METHODS (50 MARKS)

GROUP A [30 MARKS] (30 Lectures)

Objective: This course aims at providing the general understanding of business research and theMethods of
business research. The course will impart learning about how to collect, analyze, presentand interpret data.

Unit1:Introduction 5Lectures

Meaning of research; Scope of Business Research; Purpose of Research – Exploration, Description,

Explanation; Unit of Analysis – Individual, Organization, Groups, and Data Series; Conception,

Construct, Attributes, Variables, and Hypotheses

Unit 2:ResearchProcess 5Lectures

An Overview; Problem Identification and Definition; Selection of Basic Research Methods- Field

Study, Survey Method, Observational Method, Existing Data Based Research.

Unit 3: Measurement andHypothesisTesting 20Lectures

Measurement: Definition; Designing and writing items; Uni-dimensional and Multi- dimensional scales;
Measurement Scales- Nominal, Ordinal, Interval, Ratio; Ratings and Ranking Scale, Thurstone,

Likert and Semantic Differential scaling, Paired Comparison.

Concept of Sampling –Probability and Non probability sampling types, Steps, and Sample Size Decision;
Secondary datasources.

Hypothesis Testing: Construction of Hypothesis, Tests concerning means and proportions; One way and Two way
ANOVA, Chi-square test and other Non-parametric tests, Testing the assumptions of Classical Normal Linear
Regression, Outline of Multivariate Analysis: Factor Analysis and Multiple Regression, its applications.

PAPER CODE : BCHRCC620P

GROUP B : SPSS PACKAGE ( 10 MARKS)(Total= 12 Lectures )

1. Introduction / Basic Concepts –Data View and VariableView

2. Exploratory Data Analysis—Displaying Data/ Frequency—Displaying Data/Graphs— Percentiles;
Percentiles Rank – Descriptive Statistics – Measures of Central Tendency— Measures ofDispersions
3. Inferential Data Analysis—Reliability Analysis—Introduction to Hypothesis Testing— Testing Hypothesis
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about single mean—Comparability of Means of Twosamples
4. Correlation Analysis
5. Non-ParametricTests
6. Bivariate and Multivariate Data Analysis—Regression and ANOVA; FactorAnalysis;
7. Trend ForecastingTools

Suggested Readings:
1. Research Methodology – R. Panneerselvam (Prentice Hall ofIndia)
2. Research Methodology – C. R. Kothari (New Age InternationalLtd)
3. Statistics For Business Decisions – J. K .Das (AcademicPublishers)
4. Research Methods for Business – U. Sekharan( John Wiley andSons)
5. Business Research Methods – S N Murthy and U Bhojanna (ExcelBooks)
6. Marketing Research – G. C. Beri (Tata McGrawHill)
7. Marketing Research: An applied Orientation – N. Malhotra (PearsonEducation)
8. Business Research Methods – D.R. Cooper and P.S. Schindler (Tata McGrawHill)
9. SPSS for Windows: step by Step - D. George and P. Mallary (Pearson Education)
10. Statistical Methods in Business and Social Science – G. V. Shenoy and M. Pant (Macmillan)
11. Statistics for Management, Levin and Rubin (Pearson EducationIndia)

12. SPSS 17.0 for Researchers, - S.L Gupta. & Gupta Hitesh (International Book House Pvt. Ltd.)
13. Marketing Research – A. Parasuraman,., and D. Grewal, Krishnan R(South-Western College Publishers).
14. Marketing Research, University Press - Pati, Debashis, (UniversityPress)

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PAPER CODE : BCHRCC630T

INDIRECT TAX LAW

FM-80 Lectures65

Goods and Service Tax-50

UNIT-1: Basic conceptof GST: [2M/2L]
Difference between direct tax and indirect tax; Pre-GST inditect tax structure in India; What is Goods and
Service tax; GST council; Post-GST tax structure;Concept of –Aggregate turnover, Business, India, Person,
Taxable person, Taxable territory, Supplier, Receipent, Inport of goods and services.

UNIT-2: Taxable eventin GST: [4 M/3L]

Meaning of taxable event; Supply as per GST Law; Meaning of goods and services; Supply of goods and
services; Supply of neither goods nor services i.e negative list; Deemed supply of goods and services; Services

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provided by Govt/ Local Authority; Different types of supply- taxable supply, zero rated supply, exempted
supply, continous supply; composite or mixed supply; Activities treated as supply under Schedule I or II.
Practical questions.

UNIT-3: Levy of GST and Exemption fromGST: [4 M/3L]

Basic charge of GST; GST levied in intra/ inter state supply of goods or services; Rates of GST; Brief idea of
Exemption from GST; Practicalquestions.

UNIT-4: Value of taxable Supply of Goods or ServicesorBoth: [8 M/8L]

Transaction is basis for valuation –when; Meaning of- Consideration,Market Value, Related person; Inclusion
in transaction value; Exclusion from transaction value; Value of Supply where the consideration is not wholly
in money[ Rule27]; Value of supply in case of exchange or berter; Value of supply between two distinct
persons or related persons [ Rule 28]; Value of supply made or received through an agent [Rule 29]; Value of
supply based on cost [Rule 30]; Value of supply of services in case of pure agent [Rule 33]; Practical questions.

UNIT-5: Timeof Supply: [6 M/6L]

Statutory time for issue of invice for taxable supply of goods or services; Determination of time of supply of
goods [Sec12(2) and Sec13(2)]; Option for advance upto Rs.1,000; Continous supply of goods and services;
Goods send on approval; Time of supply when GST on goods or services payable on reverse charge basis;
Time of supply in case of supply of voucher. Practical questions.

UNIT- 6: Placeof Supply: [4M/3L]

Location of Supplier of goods or services – how to find out; Place of supply of goods (other than goods imported
or exported); Place of supply of goods which are imported or exported; Place of supply of services (supplier and
receipient are located in India); Practicalquestions.

UNIT-7: Input Tax Credit andGSTLiability: [10 M/9L]

Meaning of input tax u/s 2(62); Conditions for taking input tax credit; Time limit to avail input-

Tax credit; Documentary requirements and conditions for claiming input tax credit; Inputax credit is
allowed for payment of SGST,CGST,UTGST and IGST; Reversal of inputtax credit- when; Supply of goods and
services ineligible for ITC i.e. negative list; Input tax credit of capital goods – if depreciation claimed on
capital goods , removal of capital goods
after use; Availability of credit in special cases – fresh registration u/s 18(1)(a) and Voluntary registration u/s
18(1)(b) ; Input tax credit when person opt out of composition scheme; Input tax credit on stock when
exemption on goods or services withdrawn; Reversal of input tax credit if goods become exempt or taxable
person switches to composition scheme; Reversal of input tax credit if goods or services become wholly
exempt or GST registration cancelled. Practicalquestion.

UNIT-8:ReverseCharge: [2M/2L]
Meaning of Reverse Charge; When it is applicable ( excluding specific goods and services); Practical
questions.

UNIT -9:CompositionScheme: [4M/4L]

Definition of Composition Levy; Advantages and disadvantages of Composition Levy; Persons eligible for
Composition scheme; Conditions and restrictions of composition levy; Procedure for exercising option to avail
Composition scheme; Effective date for Composition levy; Validity of Composition levy opted by registered
person; Withdrawl from scheme of Composition levy; Switch over from normal scheme to composition
scheme and vice versa. Practical questions.

UNIT-10:Registration: [6M/5L]
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 Requirement of registration; Persons liable to registered; Persons not required to be registered; Persons
requiring registration without threshold limit; Procedure for registration; Voluntary registration; Unique
registration number to UN Agencies; Registration of casual taxable person and non-resident taxable person;
Cancellation of registration. Practical questions.

Customs Duty FM-30

UNIT-1: Basic conceptandDefinitions: [5M/3L]

Nature of Customs Duty; Definition as per Customs Act- Territorial Waters and Customs Waters, Indian
Customs Waters, Indian Exclusive Economic Zone; High Seas, Customs Station, Customs Bonded Warehouse,
Customs Area, India, Import, Export.

UNIT- 2: Different Types ofCustomsDuty: [4M/2L]

UNIT-3: Valuation forCustoms Duty: [10M/6L]

Find out the Value for the purpose of Customs Duty- Inclusions or Exclusions from Customs Value.
Practicalquestions.

UNIT-4: Baggage (excluding Courier and Post). [Practicalquestions] [6M/4L]

UNIT-5:DutyDrawback. [5M/3L]

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SPECIALIZATION : FINANCE

PAPER CODE : BCHRDS641T

FINANCIAL MARKETS, INSTITUTIONS AND FINANCIAL SERVICES

Duration:3hrs. Marks:80 Lectures:65

Unit1:Introduction (8Lectures)

Financial System and its Components – financial markets and institutions; Financial intermediation; Flow of
funds matrix; Financial system and economic development; An overview of Indian financial system

Unit 2:FinancialMarkets (17Lectures)

Money market – functions, organisation and instruments. Role of central bank in money market; Indian money
market – An overview.
Debt and Fixed Income Securities Market including bond market. Forex Market: Anoverview.

Capital Markets – functions, organisation and instruments. Indian equity market – primary and secondary
markets; Public Offerings; Private Placement; Role of stock exchanges in India.

Commodities Market: An overview.

Unit 3:FinancialInstitutions (10Lectures)

Commercial banking – introduction, its role in project finance and working capital finance; Development Financial
institutions (DFIs) – An overview and role in Indian economy; Life and non-life insurance companies in India;
Mutual Funds – Introduction and their role in capital market development. Non-banking financial companies
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(NBFCs); Micro-finance organisations; Regional RuralBanks.

Unit 4:FinancialServices (20Lectures)

Overview of financial services industry: Merchant banking – pre and post issue management, underwriting;
Brokers and Sub-brokers; Fund-based and fee-based services; Venture capital finance; Factoring services,
Investment Banking; Credit rating; Financial counselling; Syndicate loans; Lease Financing; Restructuring and
Corporate Advisory Services by Investment Banking

Unit 5:DerivativeMarkets (6Lectures)

Concept and Functions of Derivative Markets; Participants of Derivative Markets; Different types of financial
derivative instruments in India – Forwards, Futures, Options, Swaps and Swaptions.

Unit 6:InvestorsProtection (10Lectures)

Importance of Investors’ Protection; Investors Grievances Regarding Stock Market Dealings; Structure of SEBI;
Company Law Board; Role of Court in Investors’ Protection; Role of Media in the Protection of Investors.
Unit 7: Problems andCaseStudies (4Lectures)

Relevant Problems and Case Studies based on the above chapters

Suggested Readings:

1. L M Bhole, and JitendraMahakud. Financial Institution and Markets, McGraw-Hill Education

2. Khan, M.Y. Indian Financial System, McGraw-HillEducation
3. MY Khan and PK Jain. Financial Services. McGraw HillEducation
4. S.S. Saha. Financial Market Operations. McGraw HillEducation
5. A. Basu, D. Mazumdar, S. Dutta. Indian Financial System. ABS PublishingHouse

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SPECIALIZATION : MARKETING

PAPER CODE : BCHRDS642T

INTERNATIONAL BUSINESS

Marks:100 Lectures:65

Objective: The objective of the course is to familiarise the students with the concepts, importanceand dynamics of
international business and India’s involvement with global business. The course also seeks to provide theoretical
foundations of international business to the extent these are relevant to the global business operations and
developments.

Unit1: 13Lectures
a. Introduction to International Business: Globalisation and its importance in worldeconomy; Impact of
globalization; International business vs. Domesticbusiness:
Complexities of international business; Modes of entry into international business.
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 b. International Business Environment: National and foreign environments and theircomponents - economic,
cultural and political-legalenvironments

Unit–II 13Lectures
a. Theories of International Trade – an overview ( Classical Theories, Product Life Cycletheory, Theory of
National Competitive Advantage); Commercial Policy Instruments - tariff and non-tariff measures –
difference in Impact on trade, types of tariff and non-tariff barriers ( Subsidy, Quota) ; Balance of payment
account and itscomponents.
b. International Organizations and Arrangements: WTO – Its objectives, principles,organizational structure and
functioning; An overview of other organizations –UNCTAD,;
Commodity and other trading agreements (OPEC).

Unit–III 13Lectures
a. Regional Economic Co-operation: Forms of regional groupings; Integration efforts amongcountries in
Europe, North America and Asia (NAFTA, EU , ASEAN and SAARC).
b. International Financial Environment: International financial system and institutions (IMFand World Bank –
Objectives and Functions) ; Foreign exchange markets and risk management; Foreign investments - types
and flows; Foreign investment in Indianperspective

Unit–IV 13Lectures
a. Organisational structure for international business operations; International businessnegotiations.
b. Developments and Issues in International Business: Outsourcing andits potentialsfor
India; Role of IT in international business; International business and ecological considerations.

Unit–V 13Lectures
Foreign Trade Promotion Measures and Organizations in India; Special economic zones (SEZs) and export oriented
units (EOUs), ; Measures for promoting foreign investments into and from India; Indian joint ventures and acquisitions
abroad.

Suggested Readings:
1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: McGraw HillEducation
2. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business.
PearsonEducation
3. Johnson, Derbe., and Colin Turner. International Business - Themes & Issues in the ModernGlobal
Economy. London:Roultedge.
4. Sumati Varma, International Business, PearsonEducation.
5. Cherunilam, Francis. International Business: Text and Cases. PHILearning
6. Michael R. Czinkota. et al. International Business. Fortforth: The DrydenPress.
7. Bennett, Roger. International Business. PearsonEducation.
8. Peng and Srivastav, Global Business, CengageLearning

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