Department of Commerce and Business

Administration
University of Allahabad

Curtailed Syllabus
In light of the minutes of the Examination Committee dated 11/02/2022 the
reduced syllabus for the Session 2021-22

B. Com. Part – II & Part – III (New Course)

Three Year Degree Course
W.E.F. JULY, 2019

Note: Syllabus shall be effective only for Session – 2021-2022

 B. Com. Part- II

Group ‘D’

Paper -201: Cost Accounting

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a compulsory
question divided into two parts i.e. (a) and (b) carrying 10 marks each out of which at least one
numerical / practical question shall be asked. Section- B shall offer a choice of attempting any
four out of six questions carrying 20 marks each. Four questions out of six shall be of
numerical/practical problems.

1. Nature, Principles, Objectives, Importance and Limitations of Cost Accounting;

Installation of an Ideal Costing System: Steps in installing a Costing System, Difficulties in
Installing a Costing System.

2. Material:

a. Purchase: Centralized purchasing, Decentralized Purchasing, Purchase Procedure.

b. Storage of Material: Stores department, classification and codification, Bin Card, Two
Bin System, Stores Ledger Card, Difference between Store ledger and Bin Card, Treatment of
Spoilage, Wastage and Scrap of Material.

c. Issue of Material: Requisition note, Material returned note, Material transfer note,
Methods of pricing of Material issued: Cost price methods, Average cost price methods and
Notional price method.

d. Control: Need, responsibility, Methods of Inventory Control: ABC Analysis and EOQ
concept, perpetual inventory system, periodic stock taking system.

3. Labour: Time Keeping and Time Booking, Methods of Time Keeping, Methods of Time
Booking, Job Card System, Types of Job Card, Methods of Remunerating Labour, Various
Incentive Plans, Group Bonus Scheme, Other Incentive Schemes, Labour turnover,
Measurement of Labour Turnover.

4. Overheads: Classification; Allocation, Apportionment and Re-apportionment, Principles

of apportionment, Methods of Re-apportionment, Absorption of Overheads, Methods of
Absorption of Overheads.

5. Single Unit or Output Costing: Cost-sheet, Production Account. Practical Problems.

6. Calculation of Tender Price / Quotation Price. Practical Problems.

7. Contract Costing – Practical Problems.

8. Job and Batch Costing - Practical Problems.

9. Process Costing: Simple Process Cost Account, Transfer to Warehouse, Abnormal
wastage and abnormal efficiency, Normal wastage account, Joint products and By-products;
Oil crushing, Refining and Finishing processes, Transfer price – Inter process. Practical
Problems.

Suggested Readings:

1. Ajai Kumar Singhal: Cost Accounting – A Multidimensional Approach, PPB, Alld.

2. S. P. Jain & K. L. Narang: Cost Accounting: Principles and Practice; Kalyani Publishers, Ludhiana
3. Jagdish Prakash & Devesh Prakash: Cost Accounting; PPB, Allahabad
4. M. C. Shukla, T. S. Grewal & M. P. Gupta: Cost Accounting: Text and Problems; S. Chand &
Company, New Delhi
5. Singh, R. K. & Shiv Shanker Shukla: Lagat Lekhankan; Kitab Mahal, Allahabad (Hindi & English)
6. A.K.Garg: Cost Accounting: An Analytical Study, Swati Prakashan, Meerut, 250001
 B. Com. Part- II

Paper-202: Business Statistics

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a compulsory
question divided into two parts i.e. (a) and (b) carrying 10 marks each out of which at least one
numerical / practical question shall be asked. Section- B shall offer a choice of attempting any
four out of six questions carrying 20 marks each. Four questions out of six shall be of
numerical/practical problems.

1. Introduction: Meaning, Importance and Limitation; Collection, Classification, Tabulation

and Presentation of Data.

2. Measures of Central Tendency: Mean, Median, Mode, Geometric Mean, Harmonic

Mean, Relation between averages.

3. Measures of Dispersion: Range Method, Mean Deviation, Standard Deviation, Coefficient

of Variation, Quartile Deviation.

4. Measures of Skewness: Karl Pearson’s Coefficient of Skewness, Bowley’s Coefficient of

Skewness.

5. Correlation: Graphic and Scatter diagram method, Karl Pearson’s Coefficient of

Correlation, Spearman’s rank Correlation Coefficient.

6. Analysis of Time Series: Moving average method, Least Square Method, Seasonal
Variations, Irregular Fluctuations.

7. Statistical Organisation in India - CSO and NSSO

Suggested Readings:

1. Ramendu Roy: Principles of Statistics; PPB, Allahabad (Hindi & English)

2. K. L. Gupta: Business Statistics; Navyug Shahitya Sadan, Agra
3. D. N. Elhance: Fundamentals of Statistics; Kitab Mahal, Allahabad
4. S. P. Gupta: Statistical Methods; S. Chand & Sons, New Delhi
5. R. K. Singh & D. K. Verma: Advanced Statistics (Uchchtar Sannkhikiya); PPB, Allahabad (Hindi)
6. Singh R. K. & S. Shankar; Business Statistics; Kitab Mahal, Allahabad
 B. Com. Part- II

Group ‘E’

Paper-203: Auditing

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Introduction: Meaning, Scope, Objective and Limitation of Auditing, Audit Process,

Classification of Audit – Interim, Final and Continuous Audit, Internal and External Audit,
Audit Standards and Audit Guidelines, Commencement and Conducting an Audit, Audit
Programme, Test Checking and Routine Checking, Difference between Audit and
Investigation.

2. Internal Check: Meaning, Objective, Implications, Distinction with Internal Control and
Internal Audit, Essentials of a Sound System of Internal Check, Internal Check System with
regard to specific areas – Purchase and Trade Creditors, Sales and Trade Debtors, Stock and
Work-in-Progress, Wages and Salaries, Reliance of Auditor on Internal Check System.

3. Vouching of Transactions: Meaning, Objective, Significance and General Principles of

Vouching, Vouchers and Their Reliability, Vouching of Specialised Transactions, Vouching
of Trading Transaction, Vouching of Cash Transactions.

4. Verification and Valuation: Meaning, Objective and Principles of Verification and

Valuation, General Considerations for Valuation of Assets, Guidelines on Verification of
Assets issued by Institute of Chartered Accounts of India, Verification and Valuation of
various Assets and Liabilities.

5. Company Auditor: Appointment, Rotation, Qualifications, Disqualifications,

Remuneration, Removal, Rights, Duties, Powers and Liabilities of Company Auditor.

6. Auditor’s Report: Scope, Contents, Qualified, Modified and Unqualified Audit Report,
Consideration for making Qualifications in Audit Reports, Specimen of Audit Reports.

Suggested Readings:

1. Jagdish Prakash: Auditing – Principles, Practices & Problems; Kalyani Publishers,

Ludhiana (Hindi & English)

2. G. D. Verma, Pradeep Kumar, Baldev Sachdeva & Singh: Auditing – Theory and Practice;
Kalyani Publishers, Ludhiana
 B. Com. Part- II

Paper-204: Company Law

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Introduction: Characteristics; Lifting of Corporate Veil; Types of Companies including

One Person Company, Small Company and Dormant Company; Association Not for Profit;
Illegal Association; Formation of Company; Promoters, their Legal position.

2. Documents: Memorandum of Association, Article of Association; Doctrine of

Constructive Notice and Indoor Management, Prospectus- Shelf and Red Herring Prospectus,
Misstatement in Prospectus, Book building Issue.

3. Shares and Debentures: Issue, Allotment, Call and Forfeiture of Share; Buyback of Share,
Issue of Sweat Equity Share, ESOP, Bonus Issue, Right Issue and Redemption of Debentures.

4. Management: Classification of Directors, Women Directors, Independent Directors, Small

Share Holder’s Directors; Disqualification, Director Identity Number (DIN); Appointment
Removal of Director; Key Managerial Personnel, Managerial Remuneration, Company
Secretary- Qualification, Appointment and Status.

5. Meeting: Meeting of Shareholder and Board; Types of Meeting, Convening and Conduct
of Meeting, Postal Ballot, e-Voting, Quorum, Proxy, Minute.

6. Distribution of Profits: Profit and Ascertainment of Divisible Profits; Declaration and

Payment of Dividend; Unpaid Dividend Account; Investor Education and Protection Fund

Suggested Readings:

1. G.K. Kapoor: Corporate Laws & Secretarial Practices; Premier Book Company, New Delhi
2. Avtar Singh: Company Law; Eastern Book Company, Lucknow
3. Garg, Chawla & Gupta: Company Law; Kalyani Publishers, Ludhiana (Hindi & English)
4. M.C.Kuchhal: Modern Company Law: Shree Mahavir Book Depot, New Delhi
5. Himanshu Srivastava, Mohit Bahal: Company Law; Shuchita Prakashan, Allahabad
 B. Com. Part- II

Group-‘F’

Paper-205: Financial Management

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Financial Management: Nature, scope and objectives and functions.

2. Financial decision making: Relevance and objectives- Wealth maximization vs. Profit
maximization, Basic dimensions of financial decisions- Risk and Return.

3. Financial Planning; Concept, Process, characteristics of Sound Financial Plans; Factors

Affecting Financial Plan.

4. Concepts in Financial Planning: Trading on Equity, Capital Gearing, Sources of capital;

Long term capital, Short term capital.

5. Financial Reporting as the basis of Financial Management: Structure of Financial

Statements: Statement of Financial Position (Balance Sheet), Statement of Earnings (Income
Statement).

6. Statement of Cash Flows and Funds Flow: Concept, Process and Relevance.

7. Capitalisation: Theories of Capitalisation, Causes, Consequences and Remedies of over &

under capitalization.

8. Long term investment decisions: Capital Budgeting Process- Features, Significance,

Types of capital budgeting decisions, Accounting Profit vs. Cash Flows.

9. Techniques of Capital Budgeting: Payback Period Method, Accounting Rate of Return,

Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index.

10. Cost of Capital: Concept, importance, components: Cost of Equity, Cost of Retained
Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average Cost of Capital
(WACC).

Suggested Readings:

1. Rustagi, R.P. Fundamentals of Financial Management, Taxmann, 13th Ed..

2. Khan, M.Y & Jain, P.K.: Financial Management; Tata McGraw Hill, New Delhi.
3. Pandey, I. M.: Financial Management; Vikas Publishing House, New Delhi.
4. Chandra, Prasana: Financial Management; Tata McGraw Hill, New Delhi, 2008.
5. H.K Singh & Sankalp Srivastava: Business Finance; PPB, Allahabad ( Hindi & English)
 B. Com. Part- II

Paper-206: Business Environment

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Business Environment: Concept, Components, Features, Scope of Business Environment,

Interaction between Business and Environment, Fundamental Rights and Directive Principles
of the State.

2. Economic System: Nature, Determinants of Economic system- Capitalistic, Socialistic,

Mixed.

3. Policies: New Industrial Policy, Foreign Trade Policy- Export Promotion and Import
Substitution, Fiscal Policy, Fiscal Deficit, Deficit Financing.

4. Regional Imbalance and Social Injustice: Nature, Objective, Scope, Causes and
Suggestions.

5. Consumer Protection: Rights, Need, Awareness, Salient Features of Consumer Protection

Act, 1986.

6. Competition: Meaning, Salient Features of Competition Act, 2002, CCI- Competition

Commission of India, CAT- Competition Appellate Tribunal.

7. Environment Protection: Need for Sustainable Development, Components of

Environment, Salient Features of Environment Protection Act, 1986, National Green
Tribunal.

Suggested Readings:

1. Rosy Joshi & Sangam Kapoor: Business Environment; Kalyani Publishers, Ludhiana
2. A. K. Malviya: Business Environment; PPB, Allahabad (Hindi)
3. Singh, R. K. & Sudhir Sinha: Business Environment; Astha Publication, Allahabad
4. Singh R. K. & Amit Singh: Vyavashayik Paryavaran; Astha Pub., Allahabad
5. M. Adhikari: Economic Environment of Business; S. Chand & Sons, New Delhi
 B. Com. Part-III

Group ‘G’

Paper -301: Income Tax Law and Accounts

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a compulsory
question divided into two parts i.e. (a) and (b) carrying 10 marks each out of which at least one
numerical / practical question shall be asked. Section- B shall offer a choice of attempting any
four out of six questions carrying 20 marks each. Four questions out of six shall be of
numerical/practical problems.

1. (a). Basic Concept: Assessee, Types of Assessees, Assessment Year, Previous, Year, Gross
Total Income, Total Income, Tax Evasion and Tax Avoidance. (b). Residential Status and Tax
Incidence. (c). Exempted Incomes under Section 10. (d). Agricultural Incomes; Meaning,
Types, Integration of Agriculture Income with Non-agricultural Incomes.

2. Computation of Income under different heads: (a). Salaries (b). Income from House
Property (c). Profit and gains of Business or Profession (d). Capital Gains (e). Income from
Other Sources. Practical Problems

3. (a). Filing of Returns (b). Permanent Account Number (c). Rebates and Reliefs.

NOTE: The course contents shall be modified by the Head of the Department as applicable
on 1st July of each Academic Year according to the prevailing tax laws.

Suggested Readings:

1. V. P. Gaur & D. B. Narang: Income Tax – Law & Practice; Kalyani Publishres, Ludhiana
2. Ahuja, Girish & Ravi Gupta: Systematic Approach to Income Tax; Bharat Law House, New
Delhi
3. H. C. Mehrotra: Income Tax Law; Sahitya Bhawan, Agra
4. V. K. Singhania: Students’ Guide to Income Tax, Taxman Publications (P) Ltd. Delhi
 B. Com. Part-III

Paper-302: Goods and Services Tax

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Basic Concepts: Taxable person, Assessee, Types of Assesses, Meaning of Goods and
Services, Difference between CGST, SGST, IGST, UTGST, Input Service, Input Tax,
Output, Output Tax, place of business, place of supply, reverse charge, exempted goods,
various rate of taxes, benefits of GST.

2. Registration: Procedure of registration, compulsory registration, Deemed registration,

cancellation and revocation of registration.

3. Composition Levy: Meaning, specified rates, persons not eligible for composition scheme,
person eligible to opt composition scheme with drawl of composition scheme, payment of
tax, returns, penalty and fines.

4. Input Tax Credit: Meaning, Eligibility and Conditions for taking input tax credit,
situation in which ITC not allowed, Reversal of ITC, availability of credit in special
circumstances.

Note: The course contents shall be modified by the Head of the Department as applicable on
1st July of each academic year according to the Prevailing Tax Laws.

Suggested Readings:

1. Himanshu Srivastava, Mohit Bahal: GST; Shuchita Prakashan , Allahabad

2. Ekta Verma, Prabhat Agarwal: Goods & Services Tax, Shikha Publications, Allahabad
3. Dr. Vinod K. Singhania: Students’ Guide To GST & Customs Law, Taxmann Publications
Pvt. Ltd., New Delhi
 B. Com. Part-III

Group-‘H’

Paper-303: Entrepreneurship and Small Business

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Entrepreneurship: Concept; Functions; Elements; Quality of a Successful Entrepreneur;

Theories of Entrepreneurship; Role of Entrepreneur in Economic Development.

2. Dimensions of Entrepreneurship: Intrapreneurship, Technopreneurship; Cultural

Entrepreneurship; International Entrepreneurship; Netpreneurship; Ecopreneurship and Social
Entrepreneurship.

3. Entrepreneurship Development: Environmental Factors Affecting Entrepreneurial

Development, Entrepreneur Development Programmes and their Critical Evaluation;
Government Policies and their Effects, Role of Government and Other Institutions.

4. Entrepreneurial Sustainability: Public and Private System of Stimulation, Support and

Sustainability of Entrepreneurship. Requirement Availability and Access to Finance
Marketing Assistant, Technology and Industrial Accommodation.

5. Business Plan Preparation: Sources of Business Ideas and Tests of Feasibility.

Significance of Writing the Business Plan/ Project Proposal, Contents of Business Plan/
Project Proposal. Designing Business Processes, Location, Layout, Operations, Planning and
Control; Preparation of Project Report.

6. Creativity: Nature, Constituents, Types; Techniques of Creative Thinking- Focus Groups,

Brainstorming, Attitude Analysis, Synectics; Innovation- Types and Phases. Knowledge
Management and its role in Innovation.

7. Rural Entrepreneurship: Definition, Meaning, Need, Approaches, Opportunities and

Challenges; Rural Entrepreneurship and Rural Development; Growth of Rural
Entrepreneurship in India.

Suggested Readings:

1. Vasant Desai: Dynamics of Entrepreneurial Development and Management, HPH

2. S.B. Srivastava: A Practical Guide To Industrial Entrepreneurs, S. Chand & Sons
3. S.S.Khanka: Entrepreneurship and Small Business Management, S. Chand & Sons
4. K Ramchandran, Entrepreneurial Development, McGraw Hill Education
5. Singh, Nagendra P. Emerging Trends in Entrepreneurial Development, New Delhi; ASEED
 B. Com. Part-III

Paper-304: International Trade and Tariffs

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. International Trade: nature, Scope, Objectives, International Vs Domestic Trade,

Strategies of International Trade.

2. Institutional Environment: Nature, Scope, Objective and functioning of GATT, WTO,

UNCTAD, World Bank, IMF.

3. Theories of International Trade: Classical Theory, Ricardian Theory, Haberler’s Theory,

Hecksher-Ohlin Theory.

4. Anti-Dumping Duties: Meaning, Principles, Agreement, Determination of Normal Value

and Export Price, Institutional Agreement and Procedure in India.

5. Subsidies and Countervailing Duties: Meaning, Dumping Vs Subsidy, WTO Provisions,

Agreements Categories of Subsidies, Countervailing Measures.

6. Exchange Control: Meaning, Characteristics, Objectives, Techniques, Exchange Control

in India.

7. Foreign Exchange market: Features, Participants, Operations, Spot and Forward Market.

Suggested Readings:

1. Bhalla, V.K. Srivaramn: International Business, S.Chand Publishing, New Delhi

2. Subbarao, P: International Business, Himalaya Publishing House, New Delhi
3. Charles, W.L. Hill, and Jain, Arun Kumar: International Business, New Delhi: Tata McGraw
Hill
4. Justin, Paul: International Business: Text and Cases. Prentice Hall of India, Ltd
 B. Com. Part-III

OPTIONAL GROUPS (any ONE of them)

Group-‘I’: Financial Services

Paper-305-A: Insurance and Risk Management

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Principles of Insurance: Principle of Cooperation, Insurable Interest, Utmost Good Faith,

Indemnity, Subrogation, Causa-Proxima, Over and Under Insurance, Contribution, Pro-Rata
Clause, Paid-Up Value, Re-Insurance.

2. Life Insurance: Procedure for effecting Life Insurance , Kinds of Life Insurance Policies,
Whole Life, Endowment and Term Policies, Group Insurance, Policy Conditions, Nomination
and Assignment, Claims Settlement.

3. Life Insurance Premium: Factors affecting premium of Life Insurance Policies, Methods
of Premium Computation, Importance of Mortality Tables in Premium Computation.

4. Valuation, Surplus and Bonus: Objects of Valuation, Sources of Surplus, Bonus.

5. Fire Insurance: Fire Insurance Contract Principles, Types of Fire Insurance Policies, Fire
Policy Conditions, Claims Settlement.

6. Marine Insurance: Marine Insurance Contract, Express and Implied Warranties under
Marine Insurance, Types of Marine Policies, Policy Conditions/ Clauses, Claims Settlement.

Suggested Readings:

1. M.Motihar: ‘Principles and Practice of Insurance’; Sharda Pustak Bhavan, Allahabad

2. M.N. Mishra: ‘Insurance Principles and Practice’; S.Chand & Co. Ltd, New Delhi
3. M. Arif Khan: ‘Theory and Practice of Insurance’, Educational Book House, Aligarh
4. Michael Crouchy, Dan Galai, Robet Mark: ‘The Essentials of Risk Management’; McGraw
Hill Professional , New York.
 B. Com. Part-III

Paper-305-B: Banking Law and Practices

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Bank-Customer Relationship: Definition of Customer, Bank Customer Relationship and

its special features, Termination of the relationship, Bank Pass Book.

2. Customer Accounts: Opening of Account, Operation of Account, Special Customers of a

Bank-Minor, Married Women, Lunatic, Drunkard, Joint Accounts, Partnership Firms, Joint
Stock Company and Trustees.

3. Employments of Bank Funds: Cash Reserve and other Non-Earning Assets, Earning
Assets: Money at Call and Short Notice, Investment, Loans and Advances, Discounting of
Bill.

4. Modes of Securing Advances: Personal Security, Guarantee and indemnity and Collateral
Securities: Lien, Pledge, Mortgage and Hypothecation.

5. Securities of Advances: General Principles for secured advances, Types of Collateral

Securities – Stock Exchange Securities, Goods, Documents of Title of Goods, Life Insurance
Policies, Immovable Property, Fixed Deposit Receipt, Book Debts.

6. Banking Regulation Act: Bank License – Issue, Suspension and Revocation, Inspection of
Bank Offices, Branch Expansion, Bank Books, Records and Returns, Bank Accounts and
Audit.

7. Payments Bank: Types, Working, RBI Guidelines and Regulations.

8. The Insolvency and Bankruptcy Code, 2016: Salient Features, Need and Resolution
Process.

Suggested Readings:

1. S. N. Maheshwari: Banking Law and Practice; Kalyani Publishers, Ludhiana

2. G. K. Varshney: Law & Practice of Banking; Sahitya Bhawan Publications, Agra
3. Gordon & Natarajan: Banking Theory, Law and Practice; HPH, Delhi
4. B. M. L. Nigam: Law and Practice of Banking, Vikas Publication, New Delhi
 B. Com. Part-III

Group-‘J’: Financial Market Analysis

Paper- 306-A: Stock Market Operations

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Stock Exchanges: Meaning, Functions, Significance, Development of Stock Market in

India and Overseas Stock Exchanges.

2. Stock Exchanges in India: BSE and NSE and MCX; Functions, Recent Development in
Stock Exchanges.

3. Secondary Market Players: Role and Functions of Brokers, Sub- Brokers, FIIs and DIIs,
Depository Participants and Custodians.

4. Depositories – Need, Functions, operations and services (NDSL, CDSL).

5. Stock Market Trading Mechanism: Buying and selling of stocks: using brokerage and
analysts’ recommendations; Stop loss, Open order, limit order, and market order.

6. Screen Based Tradings – BOLT, NEAT, long and short position, Short Selling, Demat
trading, Stock Market Clearing House – Functions and Importance.

7. Stock Market Indices: BSE Sensitive Index (SENSEX), NSE Nifty, Calculation of stock
market indices, free float.

8. Share Price Movements: BSE Sensitive Index (SENSEX), NSE Nifty, Calculation of
stock market indices, Factors Influencing Share Price Fluctuations, Stock market frauds.

Suggested Readings:

1. Preeti Singh: Investment Management Security Analysis & Portfolio Management, HPH,
New Delhi.
2. V. A. Avadhani: Investment and Securities Market in India; HPH, New Delhi.
3. Bhole, L. M. Financial Markets and Institutions, Tata McGraw Hill, Delhi.
4. H. R. Machirajn: Indian Financial System; Vikas Publications.
 B. Com. Part-III

Paper-306-B : Capital and Security Market

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Indian Financial System – Introduction, Indian Financial system with understanding of

different markets- Money Market vs. Capital Market.

2. Capital Market: Meaning and features, Role in capital formation, Link between Primary
Market and Secondary Market.

3. Capital Market Intermediaries: Merchant Bankers, Underwriters, sub-underwriters

Portfolio Managers, Brokers, Sub-brokers, Registrar and transfer agents.

4. Primary Market/ New Issue Market - Methods of Issuing New Securities (Primary
market), IPO, FPO, Offer for Sale, Private Placement, Rights Issue, Bonus Issue.

5. Book Building Method: Role of Lead manager/Merchant bankers in issue, Red ‐ Herring
Prospectus, ASBA, Green Shoe option ‐ Sweat equity, ESOPs, Listing of securities.

6. Debt market Instruments : Government Securities: bonds- Zero Coupon Bonds, Deep
Discount Bonds, Convertible bonds, Commodity bonds, Floating rates bonds.

7. Masala Bonds- Origin, Benefits and features

8. Credit Rating Agencies-Role and Importance.

Suggested Readings:

1. V. A. Avadhani: Investment and Securities Market in India; HPH, New Delhi

2. Bhole, L. M. Financial Markets and Institutions, Tata McGraw Hill, Delhi.
3. H. R. Machirajn: Indian Financial System; Vikas Publications.
 B. Com. Part-III

Group-‘K’: Functional Management

Paper-307-A: Human Resource Management

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Introduction: Evolution of Human Resource Management (HRM); Concept, Objectives

and Functions of HRM; HRM in the Indian Scenario.

2. Human Resource Planning: Concept; Process and Need.

3. Job Analysis: Concept and Process.

4. Recruitment and Selection: Concept and Process.

5. Human Resource Development: Concept, HRD Matrix.

6. Training and Development: Concept, Need and Methods.

7. Organisational Development: Concept, Need and Process.

8. Sustaining Employee Interest: Human Relations: Concept and Need; Wage and Salary
Administration- Needs, Principles, Components, Methods of Wage Payment.

9. Performance Appraisal: Need and Methods, Potential Appraisal vs. Performance

Appraisal.

10. Management of Industrial Relations: Concept, Causes for Poor Industrial Relations;
Management of Indiscipline; Industrial Disputes: Concept, Causes and Prevention of
Industrial Disputes.

Suggested Readings:

1. Ajai Kumar Singhal: Human Resource Management; Sharda Pustak Bhawan, Allahabad
(English & Hindi)
2. K. Malviya: Human Resource Management; PPB, Allahabad (Hindi)
3. T. N. Chabbra: Human Resource Management – Concept and Issues; Dhanpat Rai & Co.,
Delhi
4. V.S.P. Rao: Human Resource Management-text and cases, Excel Books
5. Singh R. K. & Singh Amit: Manav Sansadhan Prabandh; Astha Pub., Allahabad
 B. Com. Part-III

Paper: 307-B: Marketing Management

Pattern of Examination:

The question paper shall comprise of two sections- A and B. Section-A shall have a
compulsory question carrying 20 marks. Section- B shall offer a choice of attempting
any four out of six questions carrying 20 marks each.

1. Introduction: Marketing – Concept, Functions and Importance. Marketing Management –

Concept, Objectives, Functions and Significance.

2. Product Planning & Development: Definition, Classification of Product, Stages of

Product Life Cycle (PLC) and Factors affecting PLC. Product Planning – Genesis and
Importance of Product Planning in Marketing. Product Development: Meaning, Principle of
Product Development, Stages of New Product Development and Factors affecting
development of New Products.

3. Pricing: Meaning, Objectives, Price Policies and Strategies and Methods of fixing prices.

4. Channels of Distribution: Meaning, Functions, Distribution Systems and Factors affecting

choice of channels of distribution. Wholesaler and Retailer - Concept, Functions and
Services. New Retailing System

5. Promotional Tools: Promotion Mix: Personal Selling, Sales Promotion.

6. Advertising: Meaning, Objectives, Media of Advertising; Factors affecting Media

Selection, Publicity.

Suggested Readings:

1. K. Malviya: Marketing Management; PPB, Allahabad (Hindi)

2. B. Memoria, Pradeep Jain & Priti Mitra: Marketing Management; Kitab Mahal,
3. Beller & Berkman: Readings in Marketing Management; HPH, Bombay
4. Amar Chand, B. Varadharajan: An Introduction to Marketing; Vikas Publishing House Pvt.
Ltd., New Delhi.
5. Singh R.K. & Amit Singh, Vipran Prabandh; Astha Pub., Allahabad