FACULTY
OF COMMERCE
TELANGANA
UNIVERSITY,
(Accredited by NAAC with ‘B’Grade)
NIZAMABAD-503
322., TELANGANA STATE, INDIA
STRUCTURE OF B.COM
(General) DEGREE COURSE UNDER CBCS
w.e.f.
ACADEMIC YEAR 2016 – 17.
FIRST YEAR: SEMESTER-I
|
Course
|
Course
|
Title of the Paper
|
PPW
|
Credits
|
Exam
|
Max.
|
|
Code
|
Type
|
|
|
|
Duration
|
Marks
|
|
BCO101
|
AECC-1
|
Environmental
Studies
|
2 Hrs
|
2
|
3 Hrs
|
40UE+10IA
|
|
BCO102
|
CC-1A
|
English
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO103
|
CC-2A
|
Second
Language
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO104
|
DSC-1A
|
Financial
Accounting - I
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO105
|
DSC-2A
|
Business
Economics
|
4 Hrs
|
4
|
3 Hrs
|
80UE+20IA
|
|
BCO106
|
DSC-3A
|
Business
Organization
|
4 Hrs
|
4
|
3 Hrs
|
80UE+20IA
|
|
BCO107
|
DSC-4A
|
Information
Technology
|
4L+2P
Hrs
|
6
|
3 Hrs
|
50UE+30P+20IA
|
|
Total
|
|
|
32
|
32
|
|
|
|
FIRST YEAR: SEMESTER-II
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
Course
|
Course
|
Title of the Paper
|
PPW
|
Credits
|
Exam
|
Max.
|
|
Code
|
Type
|
|
|
|
Duration
|
Marks
|
|
BCO201
|
AECC-2
|
Gender
Sensitization
|
2 Hrs
|
2
|
3 Hrs
|
40UE+10IA
|
|
BCO202
|
CC-1B
|
English
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO203
|
CC-2B
|
Second
Language
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO204
|
DSC-1B
|
Financial
Accounting - II
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO205
|
DSC-2B
|
Managerial
Economics
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO206
|
DSC-3B
|
Principles
of Management
|
4 Hrs
|
4
|
3 Hrs
|
80UE+20IA
|
|
|
|
|
|
|
|
|
|
BCO207
|
DSC-4B
|
Foreign
Trade
|
4 Hrs
|
4
|
3 Hrs
|
80UE+20IA
|
|
Total
|
|
|
32
|
32
|
|
|
|
SECOND YEAR: SEMESTER-III
|
|
|
|
|
||
|
Course
|
Course
|
Title of the Paper
|
PPW
|
Credits
|
Exam
|
Max.
|
|
Code
|
Type
|
|
|
|
Duration
|
Marks
|
|
BCO301
|
SEC-1
|
A/B
|
2
|
2
|
3 Hrs
|
80UE+20IA
|
|
BCO302
|
CC-1C
|
English
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO303
|
CC-2C
|
Second
Language
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO304
|
DSC-1C
|
Advanced
Accounting
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO305
|
DSC-2C
|
Business
Statistics-I
|
5Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO306
|
DSC-3C
|
Income
Tax-I
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO307
|
DSC-4C
|
Entrepreneurial Development
|
4 Hrs
|
4
|
3 Hrs
|
80UE+20IA
|
|
|
|
&
Business Ethics
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
32
|
32
|
|
|
|
|
|
|
|
|
|
|
|
SECOND YEAR: SEMESTER-IV
|
|
|
|
|
||
|
Course
|
Course
|
Title of the Paper
|
PPW
|
Credits
|
Exam
|
Max.
|
|
Code
|
Type
|
|
|
|
Duration
|
Marks
|
|
|
|
|
|
|
|
|
|
BCO401
|
SEC-2
|
C/D
|
2 Hrs
|
2
|
3 Hrs
|
80UE+20IA
|
|
BCO402
|
CC-1D
|
English
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO403
|
CC-2D
|
Second
Language
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO404
|
DSC-1D
|
Corporate
Accounting
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO405
|
DSC-2D
|
Business
Statistics-II
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO406
|
DSC-3D
|
Income
Tax-II
|
5 Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO407
|
DSC-4D
|
Computerized
Accounting
|
4 Hrs(2L+2P)
|
4
|
3 Hrs
|
50UE+30P+20IA
|
|
Total
|
|
|
32
|
32
|
|
|
|
THIRD YEAR: SEMESTER-V
|
|
|
|
|
||
|
Course
|
Course
|
Title of the Paper
|
PPW
|
Credits
|
Exam
|
Max.
|
|
Code
|
Type
|
|
|
|
Duration
|
Marks
|
|
|
|
|
|
|
|
|
|
BCO501
|
SEC-3
|
E/F
|
2 Hrs
|
2
|
3 Hrs
|
80UE+20IA
|
|
BCO502
|
GE-1
|
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO503
|
DSC-1E
|
Cost
Accounting
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO504
|
DSC-2E
|
Business
Law
|
5Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO505
|
DSC-3E
|
Banking Theory &
|
5Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
|
|
Practice
|
|
|
|
|
|
BCO506
|
DSC-4E
|
Auditing
|
4Hrs
|
4
|
3 Hrs
|
80UE+20IA
|
|
BCO507
|
DSE-5E
|
Financial
Management
|
5
Hrs(4L +1T)
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO508
|
DSE-6E
|
Principles
of Marketing
|
5
Hrs(4L +1T)
|
5
|
3 Hrs
|
80UE+20IA
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
38
|
38
|
|
|
|
THIRD YEAR: SEMESTER-VI
|
|
|
|
|
||
|
Course
|
Course
|
Title of the Paper
|
PPW
|
Credits
|
Exam
|
Max.
|
|
Code
|
Type
|
|
|
|
Duration
|
Marks
|
|
|
|
|
|
|
|
|
|
BCO601
|
SEC-4
|
G/H
|
2 Hrs
|
2
|
3 Hrs
|
80UE+20IA
|
|
BCO602
|
GE-2
|
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO603
|
DSC-1F
|
Managerial
Accounting
|
6
Hrs(5L +1T)
|
6
|
3 Hrs
|
80UE+20IA
|
|
BCO604
|
DSC-2F
|
Company
Law
|
5Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO605
|
DSC-3F
|
Financial Institutions &
|
5Hrs
|
5
|
3 Hrs
|
80UE+20IA
|
|
|
|
Markets
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BCO606
|
DSC-4F
|
Commerce
Lab
|
4Hrs
|
4
|
-
|
50UE+30P+20IA
|
|
BCO607
|
DSE-5F
|
Human Resource
|
5
Hrs(4L +1T)
|
5
|
3 Hrs
|
80UE+20IA
|
|
Management
|
|
|||||
|
|
|
|
|
|
|
|
|
|
DSE-6F
|
Tax Planning and
|
5
Hrs(4L +1T)
|
5
|
3 Hrs
|
80UE+20IA
|
|
BCO608
|
Management
|
|
||||
|
|
|
|
|
|
||
|
Total
|
38
|
38
|
|
|
|
Grand
Total
|
204
|
204
|
|
|
|
|
|
|
|
|
Note: AECC - Ability- Enhancement Compulsory Course ; SEC- Skill-
Enhancement Course; CC - Core Course; DSC - Discipline Specific Course; DSE-
Discipline Specific Elective ; GE – Generic Elective; L-Lecture; T-Tutorial; P-Practical
Marks; T-Theory Marks; R- Report; VV- Viva Voce Examination; UE- University
Examination; IA- Internal Assessment Marks.
SUMMARY
OF CREDITS
|
Sl.No
|
Course Category
|
No.of Courses
|
Credits per
|
Total Credits
|
|
|
|
|
Course
|
|
|
1
|
AECC
|
2
|
2
|
4
|
|
2
|
SEC
|
4
|
2
|
8
|
|
3
|
CC (Languages)
|
8
|
5
|
40
|
|
4
|
DSC
|
8
|
6
|
48
|
|
|
|
8
|
5
|
40
|
|
|
|
8
|
4
|
32
|
|
5
|
DSE
|
4
|
5
|
20
|
|
6
|
GE
|
2
|
6
|
12
|
|
|
Total
|
44
|
|
204
|
|
|
Commerce Total
|
28
|
|
140
|
Note:
Any clash in the Titles/Syllabus in the course structure may be brought in to
the notice of the Dean, Faculty of Commerce, Telangana University.
Sd/-
Dean
Faculty
of Commerce
Telangana
University,Nizamabad
***
|
|
SYLLABUS
|
|
|
Paper : (BCO104) : FINANCIAL ACCOUNTING - I
|
|
Paper:
BC104
|
Max. Marks: 80UE+20IA
|
|
PPW:
6Hrs(5L+1T)
|
Exam
Duration: 3 Hrs
|
|
Credits
: 6
|
|
Objective: to acquire conceptual
knowledge of basics of accounting and preparation of final accounts of sole
trader.
UNIT-I:
ACCOUNTING PROCESS:
Financial Accounting: Introduction – Definition – Evolution –
Functions-Advantages and Limitations –Users of Accounting Information- Branches
of Accounting – Accounting Principles: Concepts and Conventions- Accounting
Standards– Meaning – Importance – List of Accounting Standards issued by ASB -–
Accounting System- Types of Accounts – Accounting Cycle-Journal- Ledger and
Trial Balance. (Including problems)
UNIT-II:
SUBSIDIARY BOOKS:
Meaning –Types
- Purchases Book - Purchases Returns Book - Sales Book - - Sales Returns Book
- Bills Receivable Book - Bills Payable Book – Cash
Book - Single Column, Two Column, Three Column and Petty Cash Book - Journal
Proper.(Including problems)
UNIT-III:
BANK RECONCILIATION STATEMENT:
Meaning – Need - Reasons for differences between cash book and pass book
balances – Favourable and over draft balances – Ascertainment of correct cash
book balance (Amended Cash Book) - Preparation of Bank Reconciliation
Statement. (Including problems)
UNIT-IV:
RECTIFICATION OF ERRORS AND DEPRECIATION:
Capital and Revenue Expenditure – Capital and Revenue Receipts: Meaning
and Differences – Deferred Revenue Expenditure. Errors and their Rectification:
Types of Errors - Suspense Account – Effect of Errors on Profit. (Including
problems)
Depreciation (AS-6): Meaning – Causes – Difference between Depreciation,
Amortization and Depletion - Objectives of providing for depreciation – Factors
affecting depreciation – Accounting Treatment – Methods of depreciation:
Straight Line Method - Diminishing Balance Method (Including problems)
UNIT-V:
FINAL ACCOUNTS:
Final
Accounts of Sole Trader: Meaning -Uses -Preparation of Manufacturing, Trading
and Profit
& Loss Account and Balance Sheet – Adjustments –
Closing Entries.(Including problems)
SUGGESTED
READINGS:
1. Accountancy-I: Haneef and Mukherjee, Tata McGraw
Hill Company.
2. Principles & Practice of
Accounting: R.L.Gupta&V.K.Gupta, Sultan Chand.
3. Accountancy-I: S.P. Jain & K.L Narang, Kalyani
Publishers.
4. Accountancy–I: Tulasian, Tata McGraw Hill Co.
5. Introduction to Accountancy:
T.S.Grewal, S.Chand and Co.
6. Advanced Accountancy-I:
S.N.Maheshwari&V.L.Maheswari, Vikas.
7. Fundamentals of Financial Accounting:
Deepak Sehgil, Tax Mann Publication.
8.
Financial Accounting: Jawahar Lal, Himalaya Publishing House.
Paper : (BCO105) : BUSINESS ECONOMICS
Paper:
BC105
PPW: 4
Hrs
Credits :
4
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective:toacquire knowledge for
application of economic principles and tools in business practices.
UNIT-I:
INTRODUCTION:
Business Economics: Meaning - Nature – Characteristics - Importance and
Role - Micro & Macro Economics - Scope - Objectives - Law of Diminishing
marginal utility - Law of Equi-marginal utility.
UNIT- II:
DEMAND ANALYSIS:
Meaning – Function - Factors influencing Demand -Types of Demand -Demand
Curve - Law of Demand –Exceptions to the law of demand-Elasticity of Demand:
Concept - Types of elasticity of demand-price, income and cross Elasticity of
Demand –measurement of elasticity—arc and point methods—Importance of various
Elasticity of Demand
UNIT-III:
SUPPLY ANALYSIS:
Law of Supply - Factors influencing Supply - Market Equilibrium-
Consumer Surplus - Theory of Consumer behavior - Utility and indifference curve
analysis.
UNIT–IV:
PRODUCTION ANALYSIS:
Concept of Production –production function-Total
Production - Marginal Production - Average Production –returns to a factor- Law
of Variable Proportions - Law of Returns to Scale - Isocost – Isoquants -
Economies and Dis-economies of Scale.
UNIT-V:
COST AND REVENUEANALYSIS:
Theory of Cost - Concepts of Cost - Short run and Long run cost curves -
Traditional and Modern Approaches -Revenue Curves–relationship between total
marginal and average revenues- --Break Even Analysis—Meaning – Assumptions –
Uses and Limitations.
SUGGESTED
READINGS:
1. Business Economics: V. G. Mankar, Himalaya
Publishing House
2. Managerial Economics: Vanith Agrawal, Pearson
Education
3. Business Economics: H. L. Ahuja, S. Chand & Co.
Ltd.
4. Business Economics : R. K. Lekhi, Kalyani
Publishers
5. Business Economics: D. M. Mithani, Himalaya
Publishing House
6. Business Economics: P. N. Chopra, Kalyani
Publishers
7. Essential of Business Economics: D. N. Dwivedi,
Vikas Publishers
8. Managerial Economics: Varshney and Maheswari,
Sultan Chand
9. Business Economics: P. K. Mehta, Tax Mann
Publication.
Paper: BC106
PPW: 4 Hrs
Credits : 4
Paper : (BCO106) : BUSINESS
ORGANISATION
Max.Marks:80UE+20IA
Exam
Duration : 3Hrs
Objective: To acquaint the students with the basics
of Commerce and Business concepts and functions and forms of Business
Organization
UNIT-1: FUNDAMENTAL CONCEPTS:
Concepts of Business, Trade, Industry and Commerce
- Classification - Relationship between Trade. Industry and Commerce - Nature
of Business - Objectives of Business – Functions of Business-Social
Responsibility of a business - Steps to Start an Enterprise
UNIT-II: BUSINESS ORGANIZATION:
Forms of Business Organization - Classification - Factors Influencing
the Choice of Suitable Form of Organization - Sole Proprietorship – Meaning,
Definition - Characteristics - Advantages and Disadvantages - Suitability of
Sole Proprietorship - Partnership -Kinds of Partners - - Partnership Deed –-Meaning
– Contents - Registration of Partnership Advantages and Disadvantages of
Partnership - Suitability of Partnership - Limited liability partnership –
Hindu Undivided Family - Meaning - Characteristics - Advantages and
Disadvantages - Co-Operative Organization – Characteristics -Types of
Co-Operative Societies - Limitations of Cooperatives.
UNIT-III: FORMATION OF JOINT
STOCK COMPANY:
Joint Stock Company - Meaning - Definition - Characteristics -
Advantages and Disadvantages - Kinds of Companies -Promotion - Stages of
Promotion - Promoter - Characteristics - Kinds - Preparation of Important
Documents - Memorandum of Association - Clauses - Articles of Association -
Contents – Prospectus - Contents – Red herring Prospectus- Statement in lieu of
Prospectus.
UNIT-IV: SOURCES OF FINANCE:
Industrial Finance - Long Term and Short Term Finance - Fixed and
Working Capital Finance - Sources of Corporate Finance ( A brief introduction
to Shares and Debentures, Retained Earnings, Underwriting, Inter Company
Investments and Venture Capital, Angel Investors, lease, hire purchase,
franchising) .
UNIT V: STOCK EXCHANGE AND MUTUAL
FUNDS:
Stock Exchange, Functions — Working of Stock
Exchanges, Mutual Funds –Importance, Functions, Types — Role of SEBI in
Regulating Stock Exchanges and Mutual Funds in India
SUGGESTED READINGS:
1.
Business
Organization & Management: Sharma Shashi K. Gupta, Kalyani Publishers
2.
Business
Organization: Sharma Shashi K. Gupta,
Kalyani publishers.
3.
Organization
& Management: R. D. Agarwal, McGraw Hill.
4.
Modern
Business Organization: S.A. Sherlekar, V.S. Sherlekar, Himalaya Publishing
House
5.
Business
Organization & Management: C.R. Basu, Tata McGraw Hill
6.
Business
Organization & Management: R. N. Gupta, S. Chand,
7.
Organizational
Behaviour Text & Cases: V.S.P. Rao, Himalaya Publishing House
8.
Business
Organization & Management: Uma Shekaram, Tata McGraw Hill
9.
Business
Organization & Management: Niranjan Reddy & Surya Prakash, Vaagdevi
publishers.
10.
Business
Organisation and Management, Dr. NeeruVasihth, Tax Mann Publications.
Paper:
BC107
PPW: 6
(4L + 2P)
Credits :
6
Paper : (BCO107) : INFORMATION
TECHNOLOGY
Max.
Marks: 50UE+30P+20IA
Time: 3
Hrs.
Objective:
to acquire basic knowledge in Information Technology and its applications in
the areas of business.
UNIT-I:
INTRODUCTION:
Introduction to computers - Generations of computers – An overview of
computer system - Types of computers - Input & Output Devices.
Hardware:Basic
components of a computer system - Control unit – ALU - Input/output functions -
Memory – RAM – ROM – EPROM - PROM and Other types of memory.
UNIT-II:
OPERATING SYSTEM (OS):
Meaning - Definition & Functions - Types of OS
- Booting process - DOS – Commands (internal & external) - Wild card
characters – Virus & Hackers – Cryptography & cryptology
Windows:
Using the Start Menu –Control Panel – Using multiple windows – Customizing the
Desktop – Windows accessories (Preferably latest version of windows or Linux
Ubuntu).
UNIT-III:
WORD PROCESSING:
Application of word processing - Menus & Tool Bars - Word processor –
Creating – Entering - Saving & printing the document - Editing &
Formatting Text - Mail Merge and Macros (Preferably latest version of MS Word
or Libre Office Writer).
UNIT-IV:
SPREAD SHEET:
Application of work sheet/spread sheet - Menus & Tool bars -
Creating a worksheet - Entering and editing of numbers - Cell referencing -
Worksheet to analyze data with graphs & Charts. Advanced tools: Functions –
Formulae – Formatting numbers - Macros – Sorting- Filtering - Validation
&Consolidation of Data (Preferably latest version of MS Excel or Libre
Office Calc)
UNIT-V:
POWER POINT PRESENTATION:
Application
of Power Point Presentation – Menus & Tool bars – Creating presentations –
Adding
- Editing and deleting slides - Templates and
manually creating presentation– Slide show –
Saving
- Opening and closing a Presentation –Types of slides
- Slide Views - Formatting – Insertion of Objects and Charts in slides - Custom
Animation and Transition (Preferably latest version of MS Power Point
presentation - Libre Office Impress).
Internet
&Browsing:Services available on internet – WWW – ISP – Browsers.
Multimedia:
Application of multimedia – Images – Graphics-Audio and Video – IT security.
SUGGESTED READINGS:
1. Introduction to Computers: Peter Norton, McGraw
Hill.
2. Fundamentals of Information Technology: Dr. NVN
Chary, Kalyani Publishers.
3. Computer Fundamental: AnithaGoel, Pearson.
4. Information Technology Applications for Business:
Dr. S. Sudalaimuthu, Himalaya
5. Introduction to Information Technology: ITL ESL,
Pearson.
6. Introduction to Information Technology: V.
Rajaraman, PHI.
7. Fundamental of Computers: Balaguruswamy, McGraw
Hill.
8. PC Software under Windows: Puneet Kumar, Kalyani
Publishers.
9. Information Technology and C language: Rajiv
Khanna, New Age International.
10. Fundamentals of Information Technology: Alexis
Leon, Vikas Publishing House.
11. Informational Technology: P. Mohan, Himalaya
Publishing House.
12. Information Technology: R. Renuka, Vaagdevi
Publishers.
13. OS-Linux Spoken Tutorials &Libre Office Spoken
Tutorials by IIT Bombay.
14. Fundamentals of Information Technology: Rajiv
Midha, Tax Mann Publications
Paper : (BC0204) : FINANCIAL ACCOUNTING-II
Paper:
BC204
PPW:
6Hrs(5L+1T)
Credits :
6
Max. Marks: 80UE+20IA
Exam Duration: 3 Hrs
Objective: to acquire accounting
knowledge of bills of exchange and other business accounting methods.
UNIT-I:
BILLS OF EXCHANGE:
Bills of Exchange - Definition- Distinction between
Promissory note and Bills of exchange-Accounting treatment of Trade bills:
Books of Drawer and Acceptor- Honour and Dishonour of Bills- Renewal of bills-
Retiring of bills under rebate- Accommodation bills.(Including problems)
UNIT-II:CONSIGNMENT
ACCOUNTS:
Consignment – Meaning – Features–Proforma invoice -
Account sales – Del crederecommission-Accounting treatment in the books of the
consignor and the consignee - Valuation of consignment stock –Treatment of
Normal and abnormal Loss - Invoice of goods at a price higher than the cost
price. (Including problems)
UNIT-III:JOINT
VENTURE ACCOUNTS:
Joint Venture – Meaning –Features-Difference between Joint Venture and
Consignment-Accounting Procedure-Methods of Keeping Records for Joint Venture
Accounts-Method of Recording in co-ventures books-Separate Set of Books Method-
Joint Bank Account-Memorandum Joint Venture Account (Including problems)
UNIT-IV:
ACCOUNTS FROM INCOMPLETE RECORDS:
Single Entry System – Meaning -Features–Difference between Single Entry
and Double Entry systems -Defects in Single Entry System - Books and accounts
maintained - Ascertainment of Profit - Statement of Affairs and Conversion
method (Including problems)
UNIT-V:
ACCOUNTING FOR NON-PROFIT ORGANIZATIONS:
Non- Profit Organziation – Meaning – Features – Receipts and Payments
Account – Income and Expenditure Account – Balance Sheet(Including problems)
SUGGESTED
READINGS:
1.
Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Co.
2.Principles
and Practice of Accounting: R.L. Gupta & V.K. Gupta,Sultan Chand &
Sons.
3. Accountancy–I: Tulasian, Tata McGraw Hill Co.
4. Accountancy–I: S.P. Jain & K.L Narang, Kalyani.
5. Advanced Accountancy-I:
S.N.Maheshwari&V.L.Maheswari, Vikas.
6.Advanced
Accountancy: M Shrinivas& K Sreelatha Reddy, Himalaya Publishers.
7.
Financial Accounting: M.N Arora, Tax Mann Publications.
Paper : (BCO205) : MANAGERIAL ECONOMICS
Paper:
BC205
PPW: 6
Hrs(5L +1T)
Credits :
6
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective:to impart conceptual and practical knowledge
of managerial economics.
UNIT-I:
NATURE AND SCOPE OF MANAGERIAL ECONOMICS:
Characteristics of managerial economics – Nature
and scope of managerial economics - Importance of managerial economics- Basic
economic tools in managerial economics- managerial economist role and
responsibility
UNIT-II:
DEMAND FORECASTING:
Demand estimations for major consumer durables and
non-durable products – Demand forecasting techniques: Statistical and
Non-Statistical techniques.
UNIT–III:
MARKET ANALYSIS:
Definition of market – Market structure (Perfect
competition, Imperfect competition) – Price determination -Firms equilibrium in
perfect competition, monopoly, monopolistic, oligopoly and duopoly
UNIT-IV:
MACRO-ECONOMICS FOR MANAGERS:
National income – Concepts – Methods - Measurement
of national income – GDP and GVA— Business cycles- nature –Phases – Causes—Inflation
- Causes and control – Deflation and stagflation.
UNIT-V:
FISCAL AND MONETARY POLICY
Fiscal Policy- deficits-budgetary deficit-primary
deficit-revenue deficit-fiscal deficit-Objectives of FRBM Act - Monetary
Policy- Objectives – Repo Rate- Reverse Repo Rate- CRR- SLR- Finance
Commission- role and objectives
SUGGESTED
READINGS:
1. Managerial Economics: Craig H Peterson and Jain,
Pearson education
2. Managerial Economics: Gupta, Tata McGraw Hill
3. Managerial Economics: Maheshwari and Gupta, Sultan
Chand & Sons
4. Managerial Economics: Dr. P.C. Thomas, Kalyani
Publishers
5. Managerial Economics: H.L. Ahuja, S. Chand and
Company
6. Managerial Economics: Mithani, Himalaya
Publications
7. Managerial Economics: R.L. Varshney and K.L. M
Maheshwari, Sultan Chand
8. Managerial Economics: P. Venkataiah and Surya
Prakash, Vaagdevi Publishers
9. Managerial Economics: P.L. Mehta, Tata McGraw Hill
10. Managerial Economics: R.N. Chopra, Kalyani
Publishers
11. Managerial Economics: D.N. Dwivedi, Vikas
Publishers
12. Managerial Economics: Thomas, Maurice, Sarkar, Tata
McGraw Hill
13. Managerial Economics: YogeshMaheshwari, PHI
Learning Pvt. Limited
14. Managerial Economics: P.K. Mehta, Tax Mann
Pulications.
Paper:
BC206
PPW: 4Hrs
Credits : 4
Paper : (BCO206) : PRINCIPLES OF
MANAGEMENT
Max.
Marks: 80UE+20IA
ExamDuration:
3Hrs
Objective:
To acquaint the students with the Principles, functions and practices of
management
UNIT-I:
INTRODUCTION
Management - Meaning - Characteristics -
Administration Vs Management - Scope of Management - Importance of Management -
Functions of Management - Levels of Management - Skills of Management -- Leader
Vs. Manager - Scientific Management - Meaning - Definition - Objectives -
Criticism – Fayol’s 14 Principles of Management .
UNIT-II: PLANNING
Meaning - Definition - Characteristics - Types of Plans - Advantages and
Disadvantages – Approaches to Planning - Management by Objectives (MBO) - Steps
in MBO - Benefits - Weaknesses
UNIT-III: ORGANIZING:
Organizing-Meaning, Definition –OrganizationMeaning,
Definition - Process of Organizing - Principles of Organization - Types of Organization
- Formal and Informal Organizations - Line, Staff Organizations - Line and
Staff Conflicts - Functional Organization - - Span of Management - Meaning -
Determining Span - Factors influencing the Span of Supervision
UNIT-IV:DELEGATION
ANDDECENTRALIZATION:
Authority – Meaning - Delegation - Definition - Characteristics: -
Elements - Principles, Types of Delegation - Importance of Delegation:- Factors
Influencing Degree of Delegation - Barriers - Guidelines for Making Delegation
Effective - Centralization - Meaning – Decentralization- Meaning - Difference
between Delegation and Decentralization.
UNIT-V:
COORDINATION AND CONTROL:
Meaning - Definition - Principles of Coordination –
Importance- Process of Coordination-techniques of Effective Coordination -
Control - Meaning - Definition – relationship between planning and control-
Steps in Control – Types (post, current and pre-control) - Requirements for
effective control.
SUGGESTED
READINGS:
1. Principles and Practice of Management: R. S. Gupta,
B. D. Sharma, W.S. Bhalla, Kaylani
2. Management: Stephen P. Robbins, Person
3. Principles of Management: T Ramasamy, Himalaya
Publication
4. Principles of Management Concept: Rajeshviwanathan,
Himalaya Publication
5. Management Theory and Practices: P Subba Rao,
Himalaya Publishing House
6. Essential of Management: Harold Kontz, McGraw
Education
7. Principles of Management, Chandan JS, Vikas
Publishers.
8. Fundamentals of Management, Dr. Pradeep Kumar, S.
Chand
9. Principles of Management: NeeruVasishth, Tax Mann
Pulications.
Paper : (BCO207) : FOREIGN TRADE
Paper:BC207
PPW: 4
Hrs
Credits : 4
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective: to gain knowledge of India’s foreign
trade procedures policies, and international institutions.
UNIT-I:
INTRODUCTION:
Foreign Trade: Meaning and Definition - Types –
Documents used-Commercial Invoice – Bills of Lading / Airway Bill – Marine
Insurance Policy and Certificate – Bills of Exchange – Consumer Invoice –
Customs Invoice – Certificate of Origin – Inspection Certificate – Packing
List.
UNIT-II:
BALANCE OF TRADE AND BALANCE OF PAYMENTS:
Introduction – Meaning - Components of BOT &
BOP - Concept of Disequilibrium – Causes - Remedies for Correcting Balance of
Payments in International Trade.
UNIT-III:
INDIAN TRADE POLICY:
Importance
and its Implementation – Current Export Policy and Import Policy - Exchange
Control
–
Objectives - Exchange Rate -Adjustments – Devaluation – Revaluation -
Depreciation of Currency.
UNIT-IV: FOREIGN TRADE AND TRADE BLOCS:
Growth - Significance of Foreign Trade – Merits -
Demerits – Trade Blocs : Types – Preferential Trade Area, Free Trade Area,
Customs Unions, Common Markets, Economic Unions, Monetary Unions, Customs and
Monetary Unions, and Economic and Monetary Unions.
UNIT-V: INTERNATIONAL ECONOMIC INSTITUTIONS:
IMF: Objectives - Functions - World Bank:
Objectives – Functions - Subsidiaries of World Bank – IMF Vs. IBRD; New
Development Bank (NDB) – Objective Functions – Features – Membership –
Shareholding, Criticism, Asian Infrastructure Investment Bank (AIIB) –
Objective Functions – Features – Membership – Shareholding, Criticism;
Trans-Pacific Partnership (TPP) - Objective Functions – Features – Membership –
Shareholding, Criticism; UNCTAD: Aims – Features; WTO - Aims - Features –
Agreements.
SUGGESTED
READINGS:
1. International Marketing: Rathore& Jain,
Himalaya Publishers.
2. International Marketing: Kushpat S. Jain
&RimiMitra, Himalaya Publishers
3. International Economics:
SSMDesai&NirmalBhalerao, Himalaya Publishers.
4. International Business Environment & Foreign
Exchange Economies: Singh & S. Srivastava,
5. Foreign Trade and Foreign Exchange: O.PAgarwal
&B.K.Chaudri, Himalaya Publishers
6. International Financial Markets & Foreign
Exchange: Shashi.K.Gupta&PraneetRangi, Kalyani
7.
International
Economics: Theory & Practice: Paul R. Krugman, Pearson Publishers.
Paper:BCO304
PPW: 6
Hrs (5L + 1T)
Credits:
6
Paper : (BCO304) : ADVANCED
ACCOUNTING
Max.
Marks: 80UE+20IA
Exam
Duration: 3 Hrs
Objective:to acquireaccounting knowledge of
partnership firms and joint stock companies
UNIT-I:
PARTNERSHIP ACCOUNTS-I:
Meaning – Partnership Deed - Capital Accounts (Fixed and Fluctuating) –
Admission of a Partner – Retirement and Death of a Partner (Excluding Joint
Life Policy)(Including problems)
UNIT-II:
PARTNERSHIP ACCOUNTS–II:
Dissolution of Partnership – Insolvency of a
Partner (excluding Insolvency of all partners) – Sale to a Company (Including
problems)
UNIT-III: ISSUE OF SHARES, DEBENTURES, UNDERWRITING AND BONUS SHARES:
Issue of Shares at par, premium and discount -
Prorata allotment – Forfeiture and Re-issue of Shares – Issue of Debentures
with Conditions of Redemption – Underwriting:Meaning – Conditions- Bonus
Shares: Meaning – SEBI Guidelines for Issue of Bonus Shares – Accounting of
Bonus Shares(Including problems)
UNIT-IV: COMPANY FINAL ACCOUNTS AND PROFIT PRIOR TO
INCORPORATION:
Companies Act 2013: Structure – General
Instructions for preparation of Balance Sheet and Statement of Profit and Loss –
Part-I: Form of Balance Sheet – Part-II: Statement of Profit and Loss –
Preparation of Final Accounts of Companies - Profits Prior to Incorporation-
Accounting treatment. (Including problems)
UNIT-V:
VALUATION OF GOODWILL AND SHARES:
Valuation of Goodwill: Need – Methods: Average Profits, Super Profits
and Capitalization Methods -Valuation of Shares: Need –Net Assets, Yield and
Fair Value Methods. (Including problems)
SUGGESTED
READINGS:
1. Principles and Practice of Accounting: R.L. Gupta
& V.K. Gupta,Sultan Chand & Sons.
2. Advanced Accountancy: Shukla and Grewal,
S.Chand& Co.
3. Advanced Accountancy: R.L.Gupta&Radhaswamy,
Sultan Chand & Sons.
4. Advanced Accountancy (Vol-II):
S.N.Maheshwari&V.L.Maheswari, Vikas.
5. Accountancy–III: Tulasian, Tata McGraw Hill Co.
6. Advanced Accountancy: Arulanandam; Himalaya.
7.
Accountancy–III:
S.P. Jain & K.L Narang, Kalyani Publishers.
8. Guidance Note on the Revised Schedule VI to the
Companies Act, 1956, The Institute of Chartered Accounts of India.
9. Advanced Accounting (IPCC): D. G. Sharma, Tax Mann
Publications.
Paper :
(BCO305) : BUSINESS STATISTICS-I
Paper:
BCO305
PPW: 5Hrs
Credits :
5
Max.Marks:80UE+20IA
Exam Duration: 3hrs
Objective: To inculcate analytical and
computational ability among the students.
UNIT-I:
INTRODUCTION:
Origin and Development of Statistics – Definition -
Importance and Scope - Limitations ofStatistics
- Distrust of Statistics.
Statistical
Investigation: Planning of statistical investigation - Census and Sampling
methods - Collection of primary and secondary data - Statistical errors and
approximation - classification and Tabulation of data - Frequency distribution.
UNIT –
II: DIAGRAMMATIC AND GRAPHIC PRESENTATION:
Diagrammatic presentation: One Dimensional and Two
Dimensional Diagrams – Pictograms – Cartograms Graphic presentation: Technique
of Construction of Graphs - Graphs of Frequency Distribution - Graphs of Time
Series or Histograms.
UNIT-III:
MEASURES OF CENTRAL TENDENCY:
Introduction –Significance -Arithmetic Mean-
Geometric Mean - Harmonic Mean - Mode – Median - Quartiles and Percentiles -
Simple and Weighted Averages - Uses and Limitations of different Averages.
UNIT-IV:
MEASURES OF DISPERSION,SKEWNESS AND KURTOSIS:
Measures of Dispersion: Significance -
Characteristics - Absolute and Relative Measures - Range - Quartile Deviation -
Mean Deviation- Standard Deviation - Coefficient of Variation.
Measures
of Skewness - Karl Pearson’s Coefficient of Skewness - Bowley’s Coefficient of
Skewness - Kelly’s Measure of Skewness – Kurtosis: Mesokurtosis, Platy kurtosis
and Leptokurtosis.
UNIT-V:
CORRELATION:
Meaning -Types - Correlation and Causation –
Methods: Scatter Diagram - Karl Person's Coefficient of Correlation - Probable
Error and Interpretation of Coefficient of Correlation - Rank Correlation -
Concurrent Deviation Method.
SUGGESTED
READINGS:
1. Statistics for Management: Levin & Rubin,
Pearson
2. Fundamentals of Statistics: Gupta S.C, Himalaya
3. Statistics: E. Narayanan Nadar, PHI Learning
4. Business Statistics: Dr. J. K. Thukral, Taxmann
Publications
5. Business Statistics: K. Alagar, Tata McGraw Hill
6. Fundamentals of Statistical: S. P Gupta, Sultan
Chand
7. Business Statistics: J. K. Sharma, Vikas Publishers
8. Business Statistics: S. L Aggarwal, S. L. Bhardwaj,
Kalyani Publications
9. Statistics-Problems and Solutions: Kapoor V.K, S.
Chand
10. Statistics - Theory, Methods and Applications:
Sancheti D.C. & Kapoor V.K
11. Business Statistics: S. K. Chakravarty, New Age
International Publishers
12. Statistics: Andasn,Sweenly,Williams,Cingage.
Paper : (BCO306) : INCOME TAX – I
Paper:
BCO306
PPW: 5
Hrs
Credits:
5
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective: to acquire conceptual
and legal knowledge about Income Tax provisions relating to computation of
Income from different heads with reference to an Individual Assessee.
UNIT–I:
INTRODUCTION:
Direct and Indirect Taxes – Canons of Taxation - Features and History of
Income Tax in India – Definitions and Basic Concepts of Income Tax: Assessee –
Deemed Assessee – Assessee-in-default – Assessment Year – Previous Year -
Income Tax general rule and Exemptions to the Rule– Person – Income – Gross
Total Income – Total Income –– Incomes Exempt from Tax.
Residential
Status and Scope of Total Income: Meaning of Residential Status – Conditions
applicable to an Individual Assessee – Incidence of Tax – Types of Incomes –
Problems on computation of Total Income of an Individual based on Residential
Status.
UNIT-II:
AGRICULTURAL INCOME:
Introduction – Definition – Tests to determine Agricultural Income –
Partly Agricultural and partly Non-Agricultural Income – Integration:
conditions – provisions – computation of Tax on Integration process. Heads of
income: Gross Total Income – Taxable Income – Income Tax Rates.
UNIT–III:
INCOME FROM SALARIES:
Definition of ‘Salary’ – Characteristics of Salary – Computation of
Salary Income: Salary u/s 17(1) – Annual Accretion – Allowances – Perquisites –
Profits in lieu of Salary – Deductions u/s. 16 – Problems on computation of
Income from Salary.
UNIT–IV:
INCOME FROM HOUSE PROPERTY:
Definition of ‘House Property’ – Exempted House Property incomes– Annual
Value – Determination of Annual Value for Let-out House and Self-occupied House
– Deductions u/s.24 – Problems on computation of Income from House Property.
UNIT–V:
PROFITS AND GAINS OF BUSINESS OR PROFESSION:
Definition of ‘Business and Profession’ – Procedure for computation of
Income from Business – Rules – Revenue and Capital nature of Incomes and
Expenses – Allowable Expenses u/s. 30 to 37
–
Expenses expressly disallowed – Deemed Profits – Valuation of Stock –
Miscellaneous provisions u/s 44.
Depreciation: Meaning – Conditions for charge of depreciation – Assets
used for Business – Block of Assets – Rates of Depreciation – Miscellaneous
Provisions about depreciation – Computation of Depreciation –problems on
computation of Income from Business.
Income
from Profession: Rules– procedure – problems on computation of Income from
Profession.
SUGGESTED
READINGS:
1. Income Tax Law and Practice: V.P. Gaur & D.B
Narang, Kalyani Publishers.
2. Direct Taxes Law & Practice: Dr. Vinod K.
Singhania& Dr. Kapil Singhania, Taxmann
3. Income Tax: B.B. Lal, Pearson Education.
4. Taxation: R.G. Saha, Himalaya Publishing House Pvt.
Ltd.
5. Income Tax: Johar,
McGrawHill Education.
6. Taxation Law and Practice: Balachandran
&Thothadri, PHI Learning.
7.
Paper :
(BCO307) ENTREPRENEURAL DEVELOPMENT & BUSINESS ETHICS
Paper:
BCO307
PPW: 4
Hrs
Credits:
4
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective:to
have exposure to the entrepreneurial culture, development and business ethics to
set up and manage small units.
UNIT–I:
INTRODUCTION:
Entrepreneur: Evolution-Concept - Functions -
Characteristics – Importance of Entrepreneur– Types of Entrepreneurs -
Entrepreneurship-Entrepreneurial Competencies-Women Entrepreneurs in India –
Opportunities & Challenges-Entrepreneurship today.
UNIT–II: ENTREPRENEURIAL
DEVELOPMENT:
Entrepreneurial opportunities in India-Environment
Scanning– Idea Generation – Transformation of Ideas into Opportunities - Idea
& opportunity assessment – Market assessment – Trend spotting – Creativity
&Innovation – Innovative process – Selection of the right opportunity.
UNIT–III:
PROJECT AND MSMEs:
Project: Concept -Classification - Identification -
Formulation – Design - Planning and Appraisal - Social Cost-Benefit Analysis –
Budget and Planning Financial Analysis &Project Financing - MSME –
Government Policy and Support.
UNIT–IV: ENTTREPRENEURALDEVELOPMENT POLICIES AND PROGRAMMES:
Entrepreneurship Development Programmes – Policies of the Government –
Institutions for Entrepreneurship Development Training (EDIs) in India: CED,
MDI, EDII, IED, NIESBUD, EMC, STEPs, XISS, SIDO, SISIs - Role of Consultancy
Organizations: IDCs, TCOs – Role of Financial Institutions and Banks.
UNIT–V:
BUSINESS ETHICS:
Concept of Business Ethics-Moral Values-Utilitarianism and Universalism
-Business Standards and Values - Concept of Corporate Social Responsibility
SUGGESTED
READINGS:
1. Entrepreneurship Development: A.Shankaraiah et al,
KalyaniPublishers.
2. Fundamentals of Entrepreneurship: K.K. Patra,
Himalaya Publishing House.
3. Entrepreneurship Development:Dr.S.S.Khanka,
S.Chand.
4. Entrepreneurship Development: V.Gangadhar et al,
Kalyani Publishers.
5. Entrepreneurship Development & Small Business
Enterprises: PoornimaCharantimath, Pearson.
6. Entrepreneurship: Robert D. Hisrich, McGraw Hill
7. Entrepreneurship: Arya Kumar, Pearson
8. The Dynamics of Entrepreneurial Development &
Management: Vasanth Desai, Himalaya
9. Business Ethics: Chandra Kumar Roy, Prabhat Kumar
Roy, Vikas Publishing House Ltd.
10.
Business Ethics: Sanjeev K. Bansal, Kalyani Publishers.
Paper : (BCO404) : CORPORATE ACCOUNTING
Paper:
BCO404
PPW: 6
Hrs (5L + 1T)
Credits:
6
Max. Marks: 80UE+20IA
Exam Duration: 3 Hrs
Objective: to acquire knowledge
of AS-14 and preparation of accounts of banking and insurance companies.
UNIT-I:
COMPANY LIQUIDATION:
Meaning – Modes - Contributory Preferential Payments – Statements of
Affairs - Liquidator’s Remuneration - Preparation of Liquidator’s Final Statement
of Account (Including problems)
UNIT-II:
AMALGAMATION (AS-14):
Amalgamation: In the nature of merger and purchase – Calculation of
Purchase Consideration – Accounting Treatment in the books of transferor and
transferee companies. (Including problems)
UNIT-III:
INTERNAL RECONSTRUCTION AND ACQUISITION OF BUSINESS:
Internal Reconstruction: Accounting treatment –
Preparation of final statement after reconstruction- Acquisition of business
when new set of books are opened- Debtors and Creditors taken over on behalf of
vendors- When same set of books are continued(Including problems)
UNIT-IV:
ACCOUNTS OF BANKING COMPANIES:
Books and Registers maintained – Slip system of posting – Rebate on
Bills Discounted – Non-Performing Assets – Legal Provisions relating to final
accounts - Final Accounts. (Including problems)
UNIT-V: ACCOUNTS OF INSURANCECOMPANIES AND INSURANCE CLAIMS:
Introduction – Formats-Revenue Account–Net Revenue Account - Balance Sheet -
Valuation Balance Sheet – Net Surplus – General Insurance - Preparation of
final accounts with special reference to Fire and Marine Insurance - Insurance
claims- Meaning – Loss of Stock and Assets – Average Clause – Treatment of
Abnormal Loss - Loss of Profit. (Including problems)
SUGGESTED
READINGS:
1.Advanced
Accountancy (Vol-II): S.N.Maheshwari&V.L.Maheswari, Vikas.
2. Accountancy–III: Tulasian, Tata McGraw Hill Co.
3. Advanced Accountancy: Arulanandam; Himalaya
4. Accountancy–III: S.P. Jain & K.L Narang,
Kalyani Publishers
5. Advanced Accounting (Vol-II): Chandra Bose, PHI
6. Advanced Accountancy: Shukla and Grewal,
S.Chand& Co
7. Advanced Accountancy: R.L.Gupta&Radhaswamy,
Sultan Chand & Sons
8. Corporate Accounting: Sakshi Vasudeva, Himalaya.
Paper : (BCO405) : BUSINESS STATISTICS-II
Paper:
BCO405
PPW: 5Hrs
Credits:
5
Max.Marks:80UE+20IA
Exam Duration: 3hrs
OBJECTIVE: to inculcate analytical and
computational ability among the students.
UNIT-I:
REGRESSION:
Introduction - Linear and Non Linear Regression – Correlation Vs.
Regression - Lines of Regression - Derivation of Line of Regression of Y on X -
Line of Regression of X on Y - Using Regression Lines for Prediction.
UNIT-II:
INDEX NUMBERS:
Introduction - Uses - Types - Problems in the Construction of Index
Numbers - Methods of Constructing Index Numbers - Simple and Weighted Index
Number (Laspeyre - Paasche, Marshall
–
Edgeworth) - Tests of Consistency of Index Number: Unit Test - Time Reversal
Test - Factor Reversal Test - Circular Test - Base Shifting - Splicing and
Deflating of Index Numbers.
UNIT-III:
TIME SERIES:
Introduction - Components – Methods-Semi Averages - Moving Averages –
Least Square Method -Deseasonalisation of Data – Uses and Limitations of Time
Series.
UNIT-IV:
PROBABILITY:
Probability – Meaning - Experiment – Event -
Mutually Exclusive Events - Collectively Exhaustive Events - Independent Events
- Simple and Compound Events - Basics of Set Theory – Permutation – Combination
- Approaches to Probability: Classical – Empirical – Subjective - Axiomatic -
Theorems of Probability: Addition – Multiplication - Baye’s Theorem.
UNIT-V:
THEORITECAL DISTRIBUTIONS:
Binomial Distribution: Importance – Conditions – Constants - Fitting of
Binomial Distribution. Poisson Distribution:– Importance – Conditions –
Constants - Fitting of Poisson Distribution.Normal Distribution: – Importance -
Central Limit Theorem - Characteristics –Fitting a Normal Distribution (Areas
Method Only).
SUGGESTED
READINGS:
1. Statistics for Management: Levin & Rubin,
Pearson,
2. Fundamentals of Statistics: Gupta S.C, Himalaya
3. Business Statistics: Theory & Application, P.
N. Jani, PHI Learning
4. Business Statistics: Dr. J. K. Thukral, Taxmann
Publications
5. Business Statistics: K. Alagar, Tata Mc Graw Hill
6. Fundamentals of Statistical: S. P Gupta , Sultan
Chand
7. Business Statistics: J. K. Sharma,Vikas Publishers
8. Business Statistics: Vora, Tata Mc Graw Hill
9. Statistics-Problems and Solutions: Kapoor V.K, S.
Chand
10. Statistics-Teory, Methods and Applications:
SanchetiD.C. & Kapoor V.K
11. Business Statistics: S. K. Chakravarty, New Age
International Publishers
12.
Business Statistics-G.Laxman,Vasudeva Reddy, K.Goud, TaxmannPublications,Hyderabad.
Paper : (BCO406) : INCOME TAX – II
Paper:
BCO406
PPW: 5
Hrs
Credits:
5
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective:to
acquire conceptual and legal knowledge about Income Tax provisions relating to
computation of Income from different heads with reference to an Individual
Assessee.
UNIT-I:
CAPITAL GAINS:
Introduction - Meaning – Scope of charge – Basis of
charge – Short term and Long term Capital Assets – Transfer of Capital Asset –
Deemed Transfer – Transfer not regarded as Transfer – Determination of Cost of
Acquisition – Procedure for computation of Long-term and Short-term Capital
Gains/Losses – Exemptions in respect of certain Capital Gains u/s. 54 –
Problems on computation of capital gains.
UNIT–II:
INCOME FROM OTHER SOURCES:
General Incomes u/s. 56(1) – Specific Incomes u/s.
56(2) – Dividends u/s. 2(22) – Interest on Securities – Gifts received by an
Individual – Casual Income – Family Pension – Rent received on let out of
Furniture- Plant and Machinery with/without Building – Deductions u/s. 57 -
Problems on computation on Income from Other Sources.
UNIT-III:
CLUBBING AND AGGREGATION OF INCOME:
Income of other persons included in the total
income of Assessee – Income from Firm and AOP – Clubbing Provisions – Deemed
Incomes – Provisions of set-off and Carry forward of losses – computation of
Gross Total Income – Deductions from GTI u/s 80C to 80U – Problems on
Computation of Taxable Income
UNIT-IV:
ASSESSMENT OF INDIVIDUALS:
Computation of Tax Liability – Applicability of Alternate Minimum Tax on
Individual u/s 115JC – Problems on Computation of tax liability
UNIT–V:
ASSESSMENT PROCEDURE:
Income
tax returns – Types of returns – Filing of e-return – Assessment – Types of
assessment –
Self
assessment – Provisional assessment – Regular assessment – Best judgement
assessment –
Reassessment
– Rectification of mistakes – Notice on demand.
SUGGESTED
READINGS:
1.
Income
Tax Law and Practice:V.P. Gaur & D.B- Narang, Kalyani Publishers.
2.
Direct
Taxes Law & Practice: Dr. Vinod K. Singhania& Dr. Kapil Singhania,
Taxmann
3.
Income
Tax: B. Lal, Pearson Education.
4.
Income
Tax: M.Jeevarathinam& C. Vijay Vishnu Kumar, SCITECH Publications.
5.
Taxation:
R.G. Saha, Himalaya Publishing House Pvt. Ltd.
6.
Income
Tax: Johar, McGrawHill Education.
7.
Taxation
Law and Practice: Balachandran &Thothadri, PHI Learning
Paper: BCO407
PPW: 4(2L &2P)
Credits: 4
Max. Marks: 50UE+30P+20IA
Exam Duration: 3 Hrs.
Objectives: to acquire basic
knowledge in computerised accounting systems and its applications in the area
of business.
UNIT-I: COMPUTERIZED ACCOUNTING:
Introduction–Importance-Application -Advantages and
disadvantages – Difference between Manual Accounting and Computerised
Accounting – Features of Accounting packages – Creation of Company–Groups–Ledgers,
Pre-defined vouchers - Displaying - Altering – Deleting of vouchers, ledger and
company.- Reports: Account Books – Registers - Statement of Accounts - Bank
Reconciliation Statement - Day Book – Cash and Bank Books- Final Accounts of
Sole Traders: Trail Balance - Profit and Loss Account - Balance Sheet.
UNIT-II: ACCOUNTS WITH INVENTORY:
Creation of Company with inventory and stock –
Creation of Groups - Stock categories - Stock items – Godowns - Units of
Measure - Inventory Vouchers - Pure Inventory Vouchers - Creating purchase
order & Sales order – Invoicing - Display of inventory reports &
statements.
UNIT-III: FINAL ACCOUNTS OF
BUSINESS ORGANISATIONS:
Preparation of Final Accounts for Nonprofit
organizations-Partnership firms - Corporate companies - Bank Accounts.
UNIT-IV: COST AND MANAGEMENT
ACCOUNTING:
Preparation of Stores Legers – Job costing - Common
size statement - Funds Flow Statement - Cash Flow Statement-Ratio Analysis
UNIT-V: TAX ACCOUNTING:
Tax applications- Introduction to VAT - VAT
activation and classification - VAT computation - Composite VAT - Input VAT on
capital goods
SUGGESTED READINGS:
1. Computerised Accounting: A.Murali Krishna, Vaagdevi
publications
2. Aakash Business Tools: Spoken Tutorial Project IIT
Bombay
3. Mastering Tally: Dinesh Maidasani, Firewal Media
4. Implementing Tally ERP 9: A.K Nadhani and K.K
Nadhani, BPB Publications
5. Computerised Accounting and Business Systems:
KalyaniPublications
6. Manuals of Respective Accounting Packages
7. Tally ERP 9: J.S. Arora, KalyaniPublications.
8. Business accountingusing Tally ERP.9 by Tally
Education
Paper: BCO503
PPW: 6 Hrs (5L+1T)
Credits: 6
Paper : (BCO503) : COST
ACCOUNTING
Max.
Marks: 80UE+20IA
Exam
Duration: 3 Hrs
Objective: to make the students acquire the knowledge of cost accounting
methods.
UNIT-I: INTRODUCTION:
Cost
Accounting: Definition – Features – Objectives – Functions – Scope – Advantages
and Limitations - Essentials of a good cost accounting system- Difference
between Cost Accounting and Financial Accounting – Cost concepts – Cost
Classification –Preparation of cost sheet ( including problems)
UNIT-II: MATERIAL:
Direct and Indirect Material cost – Inventory Control Techniques – Stock
Levels – EOQ – ABC Analysis – JIT-VED-FSND -Issue of Materials to Production –
Pricing methods: FIFO-LIFO with Base Stock and Simple and Weighted Average
methods. (Including problems)
UNIT-III: LABOUR AND OVERHEADS:
Labour: Direct and Indirect
Labour Cost – Methods of Payment of Wages (only Incentive Plans):
Halsey, Rowan, Taylor Piece Rate
and Merrick Multiple Piece Rate Methods.
Overheads:
Classification - Methods of Allocation - Apportionment and Absorption of
overheads. (including problems)
UNIT-IV: UNIT COSTING AND JOB
COSTING:
Unit Costing: Features - Cost
Sheet – Tender and Estimated Cost Sheet.
Job
Costing: Features - Objectives – Procedure - Preparation of Job Cost
Sheet.(including problems)
UNIT-V: CONTRACT AND PROCESS
COSTING:
Contract Costing: Features - Procedure of Contract
Costing – Guidelines to Assess profit on incomplete Contracts – Advantages
Process
Costing: Meaning – Features – Preparation of Process Account – Normal and
Abnormal Losses.(including problems)
SUGGESTED READINGS:
1.Cost Accounting: Jain and
Narang, Kalyani
2. Cost Accounting: M.N. Arora, Himalaya
3. Cost and Management Accounting: PrashantaAthma,
Himalaya
4. Cost Accounting: Jawaharlal, Tata Mcgraw Hill
5. Cost Accounting: Theory and Practice: Banerjee, PHI
6. Introduction to Cost Accounting: Tulsian, S.Chand
7. Cost Accounting: Horngren, Pearson
8. Cost Accounting: Ravi M. Kishore, Tax Mann
Pulications.
Paper: BCO504
PPW: 5Hrs
Credits: 5
Paper : (BCO504) : BUSINESS LAW
Max
Marks: 80UE+20IA
Exam
Duration: 3Hrs
Objective: to make the students acquire basic conceptual knowledge of
different laws relating to Business.
UNIT–I: INTRODUCTION TO INDIAN
CONTRACT ACT 1872:
Development of Business Law -
Development of Law in Independent India Contract Act 1872:
Agreement and contract -
Essentials of a valid contract - Types of contracts - Offer and Acceptance
- Essentials of valid offer and acceptance -
Communication and revocation of offer and acceptance
– Consideration definition - Essentials of valid consideration -
Doctrine of “Stranger to a contract”-“No consideration- No contract” - Capacity
to a contract - Minors agreements.
UNIT–II: INDIAN CONTRACT ACT
1872:
Legality of Object and Consideration - Agreements
Expressly Declared To Be Void - Wagering Agreements - Contingent Contracts.
Discharge
of Contract: Modes of Discharge - Performance of Contracts - Breach of Contract
- Remedies for Breach.
UNIT–III: SALE OF GOODS ACT 1930:
Contract of Sale: Essentials of Valid Sale - Sale
and Agreement to Sell – Definition and Types of Goods - Conditions and
Warranties - Caveat Emptor - Exceptions - Transfer or Passing of Property: Time
When Property Passes, Rules of Transfer of Property, Transfer of Ownership -
Sale by Non-Owners and its Exceptions - Unpaid Seller - Rights of Unpaid
Seller.
Consumer
Protection Act 1986: Definitions of Consumer – Person – Goods - Service
-Consumer Dispute - Unfair Trade Practice - Restrictive Trade Practice – Defect
- Deficiency - Consumer Protection Councils - Consumer Dispute Redressal
Agencies - District Forum - State Commission and National Commission -
Procedure to Lodge a Complaint for Redressal – Appeals.
UNIT–IV: TRADE MARKS, PATENTS, COPY RIGHTS &
INTELLECTUAL PROPERTY RIGHTS:
Trade Marks: Definition - Procedure for Registration of Trade Marks -
Patents: Definition- Kinds of Patents- Transfer of the Patent Rights- Rights of the Patentee- Copy Rights:
Definition- Essential Conditions for Copy Rights
to be Protected-Rights of the Copyright Owner-Terms of Copy Right-Copy
Rights Infringement - Other Intellectual Property Rights: Trade Secrets -
Geographical Indications.
UNIT–V: INFORMATION TECHNOLOGY ACT & ENVIRONMENTAL PROTECTION ACT:
Information TechnologyAct-2000: Objectives -
Digital Signature - Electronic Governance - Penalties and Adjudication.
Environmental
Protection Act 1986: Object - Scope and Scheme of the Act – Definitions -
General Powers of the Central Government – Prevention - Control and Abetment of
Environmental Pollution – Offences and Penalties.
SUGGESTED READINGS:
1) Company Law: Kapoor, Sultan Chand and Co.
2) A Manual of Business Laws: S.N. Maheshwari&
S.K. Maheshwari, Himalaya
3) Business Laws: KC Garg & RC Chawla ,Kalyani
Publishers.
4) Business Law: PC Tulsian& Bharat Tulsian,
McGraw Hill Education
5) Business Law: TejpalSheth, Pearson.
6) Business Law: MC Kuchal&VivekKuchal, Vikas
Publishing House.
7) Business Law: Mathur, McGraw Hill Education.
8) Business Law including company Law: SS Gulshan&
GK Kapoor, New Age
9) Business Law: Peddina Mohan Rao, PHI.
10) Business Law: P.N. Bansal, Tax Mann Pulications.
11) Business Law: R.S.N. Pillai and Bagavathi, S.
Chand.
Paper :
(BCO505) : BANKING THEORY AND PRACTICE
Paper: BCO505
PPW: 5 Hrs
Credits: 5
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective: To acquire knowledge of working of Indian Banking system.
UNIT-I:INTRODUCTION:
Origin and Growth of Banking in India - Functions of Commercial Banks –financial
inclusion-public vs. private sector banks- foreign banks-payment banks-universal
banking-Emerging Trends in Commercial Banking in India:E-Banking – Mobile
Banking - Core Banking – Bank Assurance – OMBUDSMAN—types of deposits-time
deposits-current and savings accounts-importance of current and savings
accounts—zero balance accounts.
UNIT-II: RESERVE BANK OF INDIA:
RBI - Functions–control of credit–objectives—instruments-repo
rate-reverse repo rate-bank rate-statutory liquidity ratio-cash reserve
ratio-money market-role of RBI in money market—role of RBI in exchange rate.
UNIT-III: WORKING OF COMMERCIAL
BANKS AND TYPES OF BANKS :
Prudential norms-income recognition, asset classification, investments
and provisioning--concepts of base rate and net interest margin-importance of
Current and Types of banks-Co-Operative Banks –Regional Rural Banks -National
Bank for Agriculture and Rural Development (NABARD)
UNIT-IV: BANKER AND CUSTOMER
RELATIONSHIP:
Definition of Banker and Customer - Relationship Between Banker and
Customer - KYC norms-General and Special Features of Relationship –precautions
to be taken by a banker in opening of accounts of special Types of Customers
Like Minor, Married Women, Partnership Firms, Companies, Clubs and other
Non-Trading Institutions.
UNIT-V: NEGOTIABLE INSTRUMENTS:
Descriptions and their Special Features - Duties and Responsibilities of
Paying and Collecting Banker - Circumstances under which a Banker can refuse
Payment of Cheques - Consequences
of Wrongful Dishonors - Precautions to be taken while Advancing Loans
Against Securities – Goods - Documents of Title to Goods - Loans against Real
Estate -Insurance Policies - Against Collateral Securities – Banking Receipts.
Rule in
Clayton’s Case - Garnishee Order – Loans against Equitable Mortgage - Legal
Mortgage-Distinction between them - Latest Trends in Deposit Mobilization.
SUGGESTED READINGS:
1. Banking
Theory & Practices: Dr. P. K. Srivatsava,
Himalaya Publishers
2.
Banking
Theory & Practices: K.E. Shekar, Vikas Publications
3.
Banking
Theory, Law & Practices: R. R Paul, Kalyani Publishers
4. Money
Banking and Financial Markets: Averbach, Rabort. D, MacMillan. Landon
5.
Banking:
N.T. Somashekar, New Age International Publishers
6.
Fundamentals
of International Banking: Rup Narayan Bose, Trinity Publishers
7.
Modern
Commercial Banking: H.R. Machiraju, New Age International Publishers
8.
Banking
Theory & Practices: R. Rajesh, Tata McGraw Hill
9.
Merchant
Banking & Financial Services: S. Guruswamy, Tata McGraw Hill
10.
Management
of Banking & Financial Services; Padmalatha Suresh, Pearson
11.
Modern
Banking: D. Muralidharan, PHI
Paper : (BCO506) : AUDITING
Paper: BCO506
PPW: 4Hrs
Credits: 4
Max. Marks: 80UE+20IA
Exam
Duration: 3Hrs
Objective:to understand meaning and elements of auditing and gain
knowledge for execution of audit.
UNIT-I: INTRODUCTION:
Auditing:
Meaning – Definition – Evolution – Objectives – Importance -Types of Audit – Standards
of Auditing – Procedure for issue of standards by AASB.
UNIT–II: AUDITOR AND EXECUTION OF
AUDIT:
Appointment – Qualification and
Disqualification – Qualities – Remuneration – Removal – Rights
– Duties –
Civil and Criminal Liabilities of Auditors – Commencement of Audit –Engagement
Letter – Audit Program – Audit Note Book – Audit Workbook – Audit Markings.
UNIT–III: INTERNAL CONTROL, INTERNAL CHECK AND INTERNAL AUDIT: Meaning
and Objectives of Internal Control – Internal Check and Internal Audit –
Internal Check Vs.Internal Audit – Internal Control vs.Internal Audit.
UNIT–IV: VOUCHING:
Meaning – Objectives – Types of Vouchers – Vouching of Trading
Transactions – Vouching Cash Transaction – Auditing in an EDP Environment.
UNIT–V: VERIFICATION AND
VALUATION OF ASSETS:
Meaning
and Definition – Distinction – Verification and Valuation of various Assets
andLiabilities– Audit Committee – Role of Audit Committee – Audit Reports.
SUGGESTED READINGS:
1. Principles and Practice of Auditing: RG Saxena, Himalaya
Publishing House.
2. Auditing and Assurance for CA Integrated
Professional Competence: SK Basu, Pearson.
3. Auditing: ArunaJha, Taxmann Publications.
4.
Auditing
Principles, Practices & Problems: Jagdish Prakash, Kalyani Publishers.
5. Auditing and Assurance: Ainapure&Ainapure, PHI
Learning.
6. Principles and Practice of Auditing: DinkarPagare,
Sultan Chand & Sons.
7. Fundamentals of Auditing: Kamal Gupta andAshok
Arora, Tata McGraw-Hill
8. A Hand Book of Practical Auditing: B.N.
Tandonetal., S. Chand.
Paper: BCO507
Paper: (BCOM507) FINANCIAL
MANAGEMENT
Max.
Marks: 80UE+20IA
PPW: 5 Hrs (4L+1T)
Credits: 5
Exam Duration: 3Hrs
Objective: to understand basics in Financial Management.
UNIT–I: INTRODUCTION:
Financial Management: Meaning - Nature and Scope – Importance -
Objectives - Profit Maximization vs Wealth Maximization – Traditional Functions
of Finance Manager – Changing Role of Finance Manager – Relationship between Financial
Management and Other Management Areas (Theory).
UNIT–II: FINANCIAL PLANNING:
Sources of Finance - Financial Planning: Meaning
and Definition – Objectives – Characteristics – Process – Factors - Limitations
(Theory).
UNIT–III: CAPITALIZATION:
Meaning of Capital and Capitalization – Sources of Capital - Theories of
Capitalization – Over Capitalization: Meaning -Causes – Consequences - Remedies
- Under Capitalization: Meaning – Causes – Consequences - Remedies - Comparison
of Under and Over Capitalization – Watered Stock (Theory).
UNIT–IV: COST OF CAPITAL:
Meaning and Definition – Significance – Classification of Costs –
Problems in Determination of Cost of Capital – Cost of Debt - Cost of Perpetual
and Redeemable Debt - Cost of Preference Capital - Cost of Equity Capital –
Cost of retained earnings-Weighted Average Cost of Capital (Simple Problems).
UNIT–V: CAPITAL STRUCTURE:
Meaning – Importance – Factors – Types – Optimal Capital Structure –
Theories of Capital Structure: Net Income Approach - Net Operating Income
Approach - Traditional Approach - Modigliani and Miller Approach (Simple
Problems).
SUGGESTED READINGS:
1. Financial Management: I M Pandey, Vikas Publishing
House Pvt Ltd.
2. Financial Management:M.Y. Khan & P.K. Jain,
Tata McGraw-Hill
3. Financial Management: Shashi K. Gupta & R.K.
Sharma, Kalyani Publishers,
4. Financial Management: R.M. Srivastava, Himalaya
Publishing House, Hyderabad.
5. Financial Management:Prasanna Chandra,McGraw Hill
6. Financial Management: Rustagi, Taxman Publications.
7. Fundamentals of Financial Management:
Sharan,Pearson.
8. Financial Management: Tulsian, S. Chand.
9. Financial Management: Satish B Mathur, Trinity
Press.
10. Fundamentals of Financial Management: D.Chandra
Bose, PHI.
Paper: BCO508
Paper : (BCO508)
PRINCIPLES OF MARKETING
Max.
Marks: 80UE+20IA
PPW: 5 Hrs (4L+1T)
Credits: 5
Exam Duration: 3Hrs
Objective:
to expose to the basics of marketing management as a functional area and to
understand the various decisions under this discipline.
UNIT-I: INTRODUCTION:
Meaning and Definition of Marketing – Scope – Evolution of Marketing
Concept - Production concept - Product concept - Marketing Myopia – Selling
Concept - Marketing Concept - Societal Marketing Concept - Objectives - Role of
Marketing in Economic Development - Marketing Mix - Direct Marketing - Online
Marketing Challenges and Opportunities - Marketing of Services.
UNIT-II: MARKET ENVIRONMENT:
Micro Environment: Company – Suppliers - Marketing Intermediaries –
Customers – Competitors - Publics - Macro Environment: Demographic – Economic –
Natural – Technological – Political - Legal (Consumer Protection Act 1986) and
Regulatory - Cultural - Social - International Marketing GATT & WTO.
UNIT-III: MARKET SEGMENTATION:
Concept of Target Market - Diffused Market - Concentrated Market -
Clustered Market - Market Segmentation: Concept – Bases – Benefits -
Requirement for Effective Segmentation - Market Segmentation Analysis for
Consumer and Services - Product Positioning: Concepts - Bases.
UNIT-IV: CONSUMER BEHAVIOUR:
Consumer Behavior: Nature – Scope
– Importance - Factors: Economic – Psychological – Cultural
- Social and Personal - Steps in consumer Decision
Process - Post Purchase Behavior - Cognitive Dissonance - Organizational Buyer
- Industrial Markets - Reseller Market - Government Market - Characteristics of
Organizational Buyer - Organizational Buying Process - Organizational Buyer Vs.
Consumer Behavior.
UNIT-V: MARKET RESEARCH &
ETHICS IN MARKETING:
Market Research: Meaning - Definition - Marketing Research Process:
Defining the Objectives of Research – Need - Designing the Research Project -
Data Collection Process - Analyzing Data - Presenting Results - Scope of
Marketing Ethics - Ethical issues Associated with Marketing Decisions Creating
an Ethical climate in work place - Influence of personal Ethics.
SUGGESTED READINGS:
1. Principles of Marketing: Philip Kotler, Pearson.
2. Marketing Management: Philip Kotler, Kevinlane
Keller, Abraham Koshy, and Pearson.
3. Marketing: Dhruv Grewal, Michael levy, Tata McGraw
Hill.
4. Marketing Management: Dr. K. Karunakaran, Himalaya
Publications.
5. Marketing Management: Ramaswamy&Namakumari,
Tata Mc GrawHill Publication.
6. Marketing Management: CN Sontakki, Kalyani
Publication.
7. Marketing Management: RajanSaxena, Tata McGraw
Hill.
8. Marketing Management Cases & Concepts:
Nikhilesh, Rakesh, Abhinandan, Mc Milan
9. Principles of Marketing: Neeru Kapoor, PHI.
10. Marketing: Sharma etal, Cengage Publications
Paper : (BCO603) MANAGERIAL ACCOUNTING
Paper: BCO603
PPW: 6 Hrs (5L+1T)
Credits:6
Max. Marks: 80UE+20IA
Exam Duration: 3 Hrs
Objective: to acquire knowledge of Managerial
Accounting decision making techniques, preparation of budgets and estimation of
working capital.
UNIT-I: INTRODUCTION:
Managerial Accounting: Features – Objectives – Scope – Functions –
Advantages and Limitations – Relationship between Cost, Management and
Financial Accounting.
UNIT-II: COST-VOLUME-PROFIT
ANALYSIS:
Introduction
– Importance – Techniques: Marginal and Break Even Analysis – Break-Even
Analysis: Meaning – Assumptions –
Importance- Calculation of BEP - Limitations.
UNIT-III: MARGINAL COSTING AND
DECISION MAKING:
Marginal Costing: Meaning – Marginal Cost Equation – Difference between
Marginal Costing and Absorption Costing – Marginal Costing and Decision Making:
Product Decisions – Pricing Decisions - Make or Buy Decisions.
UNIT-IV: BUDGETARY CONTROL:
Budget: Meaning – Objectives –– Essentials of Budgets - Budgetary
Control - Classification of Budgets-Preparation of Budgets - Advantages and
Limitations
UNIT-V: WORKING CAPITAL:
Working
Capital: Meaning – Classification – Importance – Objectives –Estimation of
Working Capital Requirements- Management of Current Assets.
SUGGESTED READINGS:
1. Introduction to Management Accounting: Charles T,
Horngren et al, Pearson
2. Management Accounting: S.P.Gupta
3. Management Accounting: Manmohan &Goyal
4. Management Accounting: Sharma Shashi K. Gupta,
Kalyani Publishers
5. Management Accounting: MN Arora, Himalaya
6. Management Accounting: Khan & Jain, Tata McGraw
Hill
7. Accounting for Management: SN Maheshwari, Vik
Paper :
(BCO604) COMPANY LAW
Paper: BCO604
PPW: 5Hrs
Credits:5
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective: to understand legal
provisions applicable for establishment, management and winding up of companies
in India as per Companies Act 2013.
UNIT-I: INCORPORATION OF
COMPANIES:
Company: Meaning and Definition – Characteristics -
Classification – Legislation on Companies – Incorporation - Promotion –
Registration - Memorandum of Association – Articles of Association –
Certificate of Incorporation - Prospectus – Statement in lieu of Prospectus –
Commencement of business.
UNIT–II: MANAGEMENT OF COMPANIES:
Director: Qualification - Disqualification -
Position - Appointment - Removal – Duties and Liabilities – Loans –
Remuneration – Managing Director – Corporate Social Responsibility – Corporate
Governance.
UNIT–III: COMPANY SECRETARY:
Company Secretary: Definition – Appointment –
Duties – Liabilities – Company Secretary in Practice – Secretarial Audit.
UNIT–IV: COMPANY MEETINGS:
Meeting: Meaning – Requisites - Notice – Proxy - Agenda – Quorum –
Resolutions – Minutes – Kinds – Shareholder Meetings - Statutory Meeting -
Annual General Body Meeting – Extraordinary General Body Meeting – Board
Meetings.
UNIT–V: WINDING UP:
Meaning – Modes of Winding Up –Winding Up by
tribunal – Voluntary Winding Up – Compulsory Winding Up – Consequences of
Winding Up –Removal of name of the company from Registrar of Companies
SUGGESTED READINGS:
1)
Company Law:
ND Kapoor, Sultan Chand and Co.
2)
Company
Law and Practice: GK Kapoor& Sanjay Dhamija, Taxmann Publication.
3)
Company
Law: Revised as per Companies Act- 2013: KC Garg et al, Kalyani Publication.
4)
Corporate
Law: PPS Gogna, S Chand.
5)
Company
Law: Bagrial AK: Vikas Publishing House
Paper : (BCO605) FINANCIAL INSTITUTIONS AND MARKETS
Paper: BCO605
PPW: 5Hrs
Max Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective: to familiarizewith various Financial Institutions and
Markets.
UNIT–I: INTRODUCTION:
Functions of Financial System – Constituents of
Indian Financial System – An Overview of Indian Financial System – Role and
Functions of Participants in the Financial Market – Factors.
UNIT–II: FINANCIAL INSTITUTIONS:
ALL INDIA DEVELOPMENT BANKS:
Role of Financial Institutions in
Economic Development – Types of Financial Institutions.
All India Development Banks: Industrial Finance
Corporation of India (IFCI) – Industrial Development Bank of India (IDBI) –
Industrial Investment Bank of India Limited (IIBIL) – Industrial Reconstruction
Bank of India (IRBI) – Small Industries Development Bank of India (SIDBI) –
Infrastructure Development Finance Company Limited (IDFC) – ICICI.
UNIT–III: FINANCIAL INSTITUTIONS:
STATE LEVEL DEVELOPMENT BANKS:
State Finance Corporations (SFCs): Objectives and
Scope - Management – Financial Resources – Functions – Operations – Performance
Appraisal and Problems.
State
Industrial Development Corporations (SIDCs): Functions – Resources – Operations
– Financial Assistance.
UNIT–IV: MONEY MARKET:
Money Market: Definition,
Features, Objectives, Importance, Compositions.
Call
Money Market: Operations – Transactions and Participants – Advantages and Drawbacks.
Commercial Bills Market: Definition – Types of Bills – Operations in Bill
Market– Importance of Bill Market – Discount Market – Acceptance Market –
Drawbacks.
Treasury
- Types of Treasury Bills – Operations and Participants – Money Market Instruments
– Structure of Indian Money Market – Recent Development in the Indian Money
Market.
UNIT–V: CAPITAL MARKET:
Capital Market: Meaning, Objectives, Importance,
Functions – Structure of the Indian Capital Market – New Issue Market –
Instruments – Security Buyer – Methods of Issus – Intermediaries
– Secondary Market – Characteristics and functions
of Stock Exchanges – Listing of Securities – Types of Speculators - Stock
Exchanges in India – SEBI – Powers and Functions – Primary and Secondary Market
Guidelines .
SUGGESTED READINGS:
1. Financial Markets and Services: Gordon and
Natarajan, Himalaya.
2. Financial Institutions & Markets: Shashi K
Gupta, Nisha Aggarwal and Neeti Gupta, Kalyani
3. Management of Indian Financial Institutions:
R.M.Srivastava&Divya Nigam, Himalaya.
4. Financial Services and Markets: Dr.Punithavathy
Pandian, Vikas Publishing House Pvt. Ltd.
5. Indian Financial System: Dr. S C Bihari,
International Book House Pvt. Ltd.
6. Financial Institutions and Markets: L.M. Bhole,
Tata McGraw Hill.
7. Indian Financial Systems: Pathak, Pearson
Education.
8. Financial Markets: Clifford Gomez, Institutions and
Financial Services, PHI.
Paper : (BCO606) COMMERCE LAB
Paper: BCO606
PPW: 4
Credits:4
Max. Marks: 50UE+30P+20IA
Exam Duration: 3 Hrs
Objective: to become familiar
with various business documents and acquire practical knowledge, which improve
over all skill and talent.
UNIT-I: BASIC BUSINESS DOCUMENTS:
Trade license under Shops and Establishments Act -
Labor license from Department of labor - Partnership Deed - Pollution, Health
licenses – Quotation - Invoice form and preparation - Computation of simple
interest, compound interest and EMI - Way bill used during transport - Debit
Note and Credit Note - Audit Report.
UNIT-II: FINANCE, BANKING AND
INSURANCE DOCUMENTS:
Promissory Note - Bill of exchange – Cheque - Pay
in slip - Withdrawal form - Account opening and Nomination form - Deposit form
and Deposit Receipts - Loan application form - Insurance Proposal form and
Insurance Policy - ATM Card Application form - Credit appraisal report -
Insurance agency application procedure - ESI / PF membership form.
UNIT-III: BUSINESS LEGAL
DOCUMENTS:
Memorandum of Association - Articles of Association
- Certificate of Incorporation – Prospectus - Certificate of Commencement of
Business - Annual Report – Chairman’s Speech - Model bye-laws of some society -
Society/ Trust registration form - Complaint in a Consumer forum - Complaint
under Right to Information Act.
UNIT-IV: DOCUMENTS OF TAXATION:
PAN application under Income Tax Act - TAN
application under Income Tax Act - Form:16 to be issued by Employer - TDS and
its certificate u/s15 - Income Tax payment challans and Refund Order - Income
Tax Returns including TDS Return - Notices under Income Tax Act - Assessment
Order - VAT/TOT Dealer-Application and License - Registration under Service
Tax.
UNIT-V: BUSINESS CHARTS:
Elements of business - Forms of
business organizations - Procedure of incorporation of companies
- Classification of partners with salient features of
each of them - International, National, State level and Regional entrepreneurs
- Hierarchy of Banking business in India - Tax administration in India -
Various taxes imposed in India - Export and import procedure - Purpose and
powers of authorities like RBI, SEBI, IRDA, ROC.
COMMERCE LAB FACILITIES:
i)
Colleges
are required to provide a commerce lab containing all the documents related to
commerce and facilities as, computer, printer, OHP, LCD Projector with
sufficient furniture.
ii) Teachers should practically explain the documents
and help in filling the same in the simulated environment.
iii) Students are required to do the above personally
and gain the knowledge of filling the above documents and the same are to be
kept in a portfolio.
iv) At the end of semester, the portfolios would be
evaluated by the external examiner designated by the Controller of
Examinations, Osmania University, from the panel submitted by the Board of
Studies in Commerce. The Examiner would evaluate the portfolio for a maximum of
35 marks and conduct viva-voce examination for 15 marks. The award lists duly
signed are to be sent the Controller of Examinations.
Paper: (BCO607) HUMAN RESOURCE MANAGEMENT
Paper: BCO607
Max. Marks: 80UE+20IA
PPW: 5 Hrs (4L +1T)
Credits:5
Exam Duration: 3hrs
Objective: to gain knowledge of basics of Human Resource Management.
UNIT- I: INTRODUCTION:
HRM: Meaning - Importance - Objectives - Evolution - Elton Mayo’s Human
Relations Theory-HRM in India: Introduction - Human Relation Movement - Scope
of HR in India – Recent trends in HR in India.
UNIT-II: HR PLANNING:
Introduction - Need - Process -
System – Responsibilities - Methods.
UNIT-III: RECRUITMENT AND
SELECTION:
Introduction - Concept of Recruitment - Factors affecting Recruitment -
Sources of Recruitment - Traditional and Modern methods - Recruitment and
Selection Policies - Recruitment Practices in India - Private and Public Sector
- Concept of Selection – Selection Process.
UNIT-IV:HUMAN RESOURCE
DEVELOPMENT:
Training & Development: Introduction - Meaning
of training - Importance of training - Training Needs Identification - Types
and Techniques of Training - Need and Importance of Management Development -
Training Evaluation.
UNIT-V: PERFORMANCE APPRAISAL:
Concept and Need of employee review - Concept of Employee Appraisal -
Types of Appraisal Method – Individual Evaluation Methods - Multiple Person
Evaluation Methods - 360 Degree Appraisal - MBO.
SUGGESTED READING:
1. Essentials of HRM and Industrial Relations: P.
Subba Rao, Himalaya.
2. Human resource Management: Text & Cases: K.
Aswathappa, MC-Graw Hill Foundation
3. HRM with Case Study: Shashi K. Gupta, Rosy Joshi,
Kalyani Publishers.
4. Personal Management: C. B. Mamoria, Himalaya
Publishing House.
5. Human Resource Management: S. S. Khanka, S. Chand
6. Human Resource Management: Seema Sanghil, Vikas
Publications
7. Fundamentals of Human Resource Management: Gary
Dessler, Biju Varkkey, Pearson
8. Human Recourse Management: Robins P. Stephen,
Prentice Hall of India.
9. Personal Management: F. B. Flippo, MacGraw Hill,
New Delhi.
10. Human Resource Development:
Bhatia &Verma, Deep & Deep Publicat
Paper: (BCO608) TAX PLANNING & MANAGEMENT
Paper: BCO608
PPW: 5 Hrs
Credits: 5
Max. Marks: 80UE+20IA
Exam Duration: 3Hrs
Objective:to
equip with conceptual and legal knowledge about Tax Planning and Management
with reference to various Heads of Income relating to an Individual Assessee.
UNIT–I: INTRODUCTION TO TAX
PLANNING:
Meaning of Tax Planning – Tax Avoidance – Tax
Evasion – Scope of Tax Planning – Methods of Tax Planning – Tax Management:
Meaning – Scope of Tax Management: Under the various heads of Salaries - House Property -
Profits and Gains of Business or Profession - Capital Gains.
UNIT–II: TAX PLANNING FOR
SALARIES & INCOME FROM HOUSE PROPERTY:
Salaries:Advance of Salary – Commutation of Pension
– Change of employment before 5 years service under Recognised Provident Fund –
Conversion of unrecognised fund into recognised fund
– Tax
incidence of Perquisite/allowance – Leave travel concession vs. Leave travel
allowance – Gratuity –Savings and Investments – D.A. or D.P. be paid as part of
salary – Salary earned outside India – Relief under sec.89 – Repayment of interest
on educational Loan – Contribution under Pension Scheme – Medical Expenditure.
House
Property:Concessional treatment with respect to one self-occupied house –
Availing self-occupancy concession for more than one house – Acquisition of
house out of own capital vs. Borrowed capital – Acquisition of Self-occupied
House out of Borrowed Capital – Deduction of Municipal taxes on Payment basis –
Purchasing of House Property in the Name of Spouse having no income or
negligible income – Choosing the best option where more than one House is under
Self-occupancy.
UNIT–III: TAX PLANNING FOR PROFIT AND GAINS OF BUSINESS OR PROFESSION
AND CAPITAL GAINS:
Business:Business Premises - Own or Lease – Depreciation – Expenditure
on Scientific Research – Amortisation of certain preliminary expenses –
Expenditure on Advertisement – Investment in capital assets – Compensation for
breach of an agreement relating to the purchase of an asset – Expenses on
borrowing – Tax audit – Compulsory maintenance of accounts – Payment exceeding
Rs. 20,000 to be made by Account Payee Cheque.
Capital Gains: Consideration to be realised before transfer – Transfer
of capital asset at a suitable time – Fair Market Value as on 1st April- 1981 to be opted as the
cost of acquisition – Concessional Rate of tax – Specific exemption –
Forfeiture of exemption – Choice of investment – Sale timings of an asset- held
by a minor child – Avoidance of capital gain on the sale of depreciable asset.
UNIT-IV: TAX PLANNING FOR NEW INDUSTRIAL ESTABLISHMENTS AND INVESTMENTS:
Tax planning with reference to New Industrial
Establishment – Location - Form - Nature and Capital Structure - Short term
loans - Term loans - Public Deposits - Bonus Issues – Dividend.
UNIT-V: TAX PLANNING FOR
MANAGERIAL DECISIONS:
Tax considerations arising with regard to specific
management decisions: Make/buy - Own/lease - Installment/hire purchase -
Retain/replace - Export/local sale - Shut Down/continue
Expand/ Contract - Merger and Amalgamations.
SUGGESTED READINGS:
1) Corporate Tax Planning and Management: V.P.Gaur,
D.B. Narang& Rajeev Puri, Kalyani.
2) Corporate Tax Planning & Business Tax
Procedures: Vinod K. Singania& Monica Singhania, Taxmann.
3) Direct Taxes Law & Practice: Vinod K.
Singhania&KapilSinghania, Taxmann
4) Direct Taxes : B.B. Lal, Pearson Publication.
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