B.

Com (Pass Course)

Scheme of Examinations w.e.f session 2012-13
[Link]-I –Ist Semester
[Link]. Name of the paper Max Marks Internal Time
Assessment

1.01. Financial Accounting-I 80 20 3Hrs.

1 02. Business Mathematics-I 80 20 3 Hrs.
1.03. Business Economics-I 80 20 3 Hrs..
1.04 Business Management –I 80 20 3 Hrs.
1.05 Business Communication 100 --
Skill- Workshop
1.06 Basics of computers-I
Theory 50 -- 3 Hrs.

[Link]-I, IInd Semester

2.01 Financial Accounting -II 80 20 3 Hrs.
2.02. Business Mathematics-II 80 20 3 Hrs.
2.03. Business Economics-II 80 20 3 Hrs..
2.04 Business Management –II 80 20 3 Hrs.
2.05 Business Environment 80 20 3 Hrs.
2.06 Basics of computers-II
Theory 50 -- 3 Hrs.
Practical (Covering the Syllabi of 100 -- 3 Hrs.
Ist & IInd Semester)

Environmental Studies (Qualifying Paper) 100 Marks

[Link]-II –IIIrd Semester

3.01. Corporate Accounting-I 80 20 3 Hrs.

3.02 Business Statistics-I 80 20 3 Hrs.
3.03 Business Regulatory Framework-I 80 20 3 Hrs.
3.04 Corporate Law-I 80 20 3 Hrs.
3.05 Macro Economics 80 20 3 Hrs.
3.06 Optional:
i. Fundamental of Insurance
ii. Human Resource Management
iii. Production Management
iv. Computer: Application of Information Technology and Business -I

1
[Link]-II –IVth Semester

4.01 Corporate Accounting-II 80 20 3 Hrs.

4.02 Business Statistics-II 80 20 3 Hrs.
4.03 Business Regulatory Framework-II 80 20 3 Hrs.
4.04 Corporate Law-II 80 20 3 Hrs.
4.05 Marketing Management 80 20 3 Hrs.
4.06. Optional:

i. Business Ethics
ii. Banking and Banking Law
iii. Basics of Retailing
iv. Computer: Application of Information Technology and Business -II

[Link]-III –Vth Semester

5.01. Taxation Law-I 80 20 3 Hrs.

5.0 2. Cost Accounting -I 80 20 3 Hrs.
5.03. Accounting for Management 80 20 3 Hrs.
5.04 Financial Market Operations 80 20 3 Hrs.
5.05 International Business Environment 80 20 3Hrs.
5.06 Optional:

i. Secretarial Practices
ii. Tax Planning and Management
iii. Investment Management
iv. Computer: Essentials of E-Commerce-I

[Link]-III –VIth Semester

6.01. Taxation Law-II 80 20 3 Hrs.

6.02. Cost Accounting -II 80 20 3 Hrs.
6.03 Financial Management 80 20 3 Hrs.
6.04 Auditing 80 20 3 Hrs.
6.05 Indirect Taxes 80 20 3Hrs.
6.06. Optional:

i. International Trade
ii. International Marketing
iii. Fundamentals of Operations Research
iv. Computer: Essentials of E-Commerce-II

2
 [Link] III Vth Sem.
Paper - Taxation Law-I
5.01
Internal Assesment-20 Marks
Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit-I

Income Tax: An introduction and Important Definitions, Agriculture Income, Residence

& Tax Liability (Basis of charge), Exemptions from Tax (Non-Taxable income).

Unit-II

Income from Salaries, Income from Salaries (including retirement benefits).

Unit-III

Income from House property, Profits and Gains of Business or Profession, Depreciation
Capital Gains.

Unit IV

Income from other sources, clubbing of incomes & Aggregation of incomes, set off and
carry forward of Losses, Deductions to be made in computing total income.

Suggested Readings:

1. Direct Taxes law & Practice – Dr. [Link] & Dr. S.P. Goyal, Sahitya
Bhawan Publications, Agra.
2. Direct Taxes & Practice – Dr. V.K. Singhania Taxmann Publication.
3. Direct Taxes law & Practice – Dr. Bhagwati Prasad – Wishwa Prakashan,
[Link].
4. Simplified Approach to income Tax: Dr. Girish ahuja & Dr. Ravi Gupta – Sahitya
Bhawan Publishes & Distributors, Agra.

3
 [Link] III Vth Semester
Paper - Cost Accounting – I
Code: 5.02

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question
No.1 will be compulsory covering all the units and shall carry 8 small questions of 2
marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit-I
Cost Accounting : Meaning, Features, Scope, Techniques, Methods, Objectives,
Importance and Limitations. Costing; cost accountancy; cost centres and profit centres,
Difference and similarities of cost accounting system with financial accounting system.
Cost: main elements and types.

Unit – II

Material Control: Meaning and objectives of material control, material purchase

procedure, fixation of inventory levels- reorder level, Minimum level, Maximum level,
Danger level. EOQ analysis. Methods of Valuing Material Issues. Wastage of material –
main types.

Unit – III
Labour Cost Control : Importance, methods of time keeping and Time Booking;
Treatment and control of Labour Turnover, Idle Time, Overtime, Systems of Wage
Payment-Time Wage System, Piece Wage System. Incentive Wage plans – Individual
plans and group plans.
Unit – IV

Overheads : Meaning and Types. Collection, Classification; Allocation, Apportionment

and Absorption of Overheads – Main methods.

Elementary knowledge of Activity Based Costing.

Suggested Readings:-

1. S.P. Iyengar – Cost Accounting, Sultan Chand & Sons, Educational Publishers,
New Delhi.
2. Jain & Narang – Cost Accounting – Principles and Practice Kalyani Publishers,
Ludhiana.
3. Maheshwari and Mittal – Cost Accounting – Sh. Mahavir Book Depot, Delhi.

4
 [Link]-III - Vth Semester
Paper - Accounting For Management
5.03
Internal Assesment-20 Marks
Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Management Accounting: Nature and Scope of Management Accounting: Meaning,

functions, Scope of Management Accounting, The Management Accountant, The
Controller, The Treasurer, Management Accounting Principles, Management Accounting
vs Financial Accounting vs. Cost-Accounting, Utility of management Accounting,
Limitations of Management Accounting, Tools of Management Accounting.

Unit – II

Analysis and Interpretation of Financial Statements: meaning and types of financial

statements, analysis and interpretation of financial statements, Types of financial
analysis, steps involved in financial analysis, techniques of financial analysis. Ratio
Analysis : meaning of ratios, classification of ratios, profitability ratios, balance sheet
ratios and turnover rations, advantages and limitations of ratio analysis.

Unit – III

Budgetary Control: meaning of budget and budgetary control, budgetary control as a

management tool, Limitations of budgetary control, forecasts and budgets, Installation of
budgetary control system, classification of budgets, fixed and flexible budgeting,
Performance budgeting, Zero base budgeting and Responsibility Accounting. Standard
Costing : Meaning, limitations, standard costs and budgeted costs, determination of
standard costs, cost variances, direct material and direct labour only.

Unit – IV

Marginal Costing and Profit Planning: Marginal costing, Absorption costing, Marginal
cost, Cost volume profit Analysis, BEP Analysis, Key factor, BE chart, angle of
incidence, concept of decision –making and steps involved, determination of sales mix,
make or buy decisions.

5
Suggested Readings

[Link], [Link], [Link] – Accounting for

Managerial Decisions – Ramesh Book Depot., Jaipur.
[Link] – Advance Management Accounting – Taxamn allied
Services Pvt. Ltd.
[Link], [Link] – Management Account – Tata Mcgraw Hill.
[Link], Sundem, Stratton – Introduction to Management Accounting
- Pearson Accounting
[Link] – Accounting & Financial Management – Shree Mahavir
Book Depot, Nai Sarak, New Delhi.

6
 [Link]-III Vth Semester
Paper Financial Market Operation
5.04
Internal Assesment-20 Marks
Time: 3Hrs. Theory Paper Max Marks-80 Marks

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Money Market: Indian Money Markets Composition Composition and Structure; (a)
Acceptance houses (b) Discount houses and (c) Call money market; Recent trends in
Indian money market.

Capital Market : Security market- (a) New Issue Market (b) Secondary market;
functions and role of stock exchange listing, procedure and legal requirements Public
issue pricing and marketing, Stock exchange – National Stock Exchange and over the
Counter exchangers.

Unit – II

SEBI – Introduction, Role, Its powers, Objectives, Scope & Functions.

Investors Protection:- Grievances concerning stock exchange and dealings and their
removal; grievance cell in stock exchange SEBI: Company law Board: Press remedy
through courts.

Unit - III

Functionaries on stock exchanges:- Brokers, Sub brokers, Market makers, Jobbers,

Portfolio Consultants, Institutional Investors, Depository.

Financial Services:- Merchant Banking – Functions and Roles; SEBI guidelines; credit
rating – concept, functions, and types.

Unit – IV

Role, Policy measures relating to Development Financial Institution in India. Products &
Services offered by IFCI, IDBI,IIBI, SIDBI, IDFCL, EXIM, NABARD & ICICI.

Meaning and benefits of mutual funds, types, SEBI guidelines.

7
Suggested Readings:

1. Chandler M.V. and Goldfield S.M.: Economics of Money and Banking & Harper
& Row Newyork.
2. Gupta Sural b: Monetary Planning in India: Oxford, Delhi.
3. Gupta Sural b: Monetary Economics: [Link] & Co. New Delhi.
4. Bhole L.M.: Financial Market Institutions; Tata Mc Graw-Hill, New Delhi.
5. Hooda, R.P,: Indian Securities Markets- Investors View Point; Excell Books, New
Delhi.

8
 [Link] III - Vth Semester
Paper: International Business Environment
5.05

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Recent global trends in international trade and finance; dimensions and modes of IB;
structure of IB environment; risk in IB; motives for internationalization of firms;
organizational structure for IB; world trading system and impact of WTO; exchange rate
systems; global financial system; barriers to IB; international business information and
communication.

Unit – II

Foreign market entry strategies; country evaluation and selection; factors affecting
foreign investment decisions; impact of FDI on home and host countries; types and
motives for foreign collaboration; control mechanisms in IB.

Unit – III

Decisions concerning global manufacturing and material management; outsourcing

factors; managing global supply chains; product and branding decisions; managing
distribution channels; international promotion mix and pricing decisions; counter trade
practices; mechanism of international trade transactions.

Unit – IV

Harmonizing accounting difference across countries; currency translation methods for

consolidating financial statements; the LESSARD-LORANGE Model; cross cultural
challenges in IB; international staffing decisions; compensation and performance
appraisal of expatriate staff; ethical dilemmas and social responsibility issues.

9
Suggested Readings:

1. Daniels, J.D. and H. LEE Radesbaugh, International Business-Environment

and Operation (New Delhi; Pearson Education).

2. Hill, Charles W.L., International Business – competency in the Global

marketplace (New Delhi: Tata McGraw Hill).

3. Sundram, Anant K and steward J Black, The International Business

environment: Text and Cases (New Delhi: Prentice Hall of India).

4. Sharan, V., Internatinal Business: Concept, Environment and strategy (New

Delhi: Person Education)

5. Beth V. Yarbrough and Robert [Link], The World Economy – Trade

and Finance, Thomson Leaning, Singapore

10
 [Link] III Vth Semester
Paper: Secretarial Practices
5.06 (i)

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question
No.1 will be compulsory covering all the units and shall carry 8 small questions of 2
marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Secretary : Meaning, definitions, functions, duties, responsibilities, powers,

appointment, procedure; qualifications and disqualifications; position and removal of
secretary.

Unit – II

Promotion of Company and Secretary: Duties of Secretary regarding formation of

M/A and A/A and their alterations. Duties of secretary regarding issue of share
certificate, share warrant and share stock, calls–in-arrear, forfeiture and re-issue of
shares, transfer and transmission of shares.

Unit – III

Company Meeting & Secretary: Duties of Secretary regarding meetings, requisites of a

valid meeting, secretarial duties regarding meetings of shareholders, meetings of Board
of directors.

Unit - IV

Company Secretary and motion and Resolution, voting and proxy.

Suggested Readings:-
1. Company Secretarial Practice – [Link]
2. Text Book of Company Secretarial Practice – [Link]
3. Company Law & Secretarial Practice – Dr. [Link].
4. Company Law Secretarial Practice Manual by – K.R. Chandratre.

11
 [Link]-III Vth Semester
Paper : Tax Planning and Management
5.06 (ii)

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Concepts of Tax Planning, Tax Evasion, Tax Avoidance, Tax Management Feature of
Tax Planning, Need for Tax planning, Precautions in Tax planning, Limitations of Tax
planning, Defference between Tax planning, Tax evasion, Tax avoidance, Tax
Management.

Unit – II
Tax planning in relation to residential status and non-residents Tax-planning in relation to
Employees remuneration: Tax planning for employer, Tax planning for employees. Tax
Planning in relation to income from House Property Tax planning in relation to income
from Business & profession.

Unit – III

Tax planning in relations to income from capital gains and other sources. Tax planning in
relation to individuals and [Link].

Unit –IV

Tax planning in relation to partnership firms, Body of Individuals or Associations of

Persons. Tax planning in relation to setting up of a new business: Nature and Size of
Business, location of Business.

Suggested Readings:

1. Direct Taxes Law & Practice – [Link] & [Link] Sahitya Bhawan
Publications, Agra.
2. Corporate Tax Planning & management – [Link] and [Link] –
Sahitya Bhawan Publications, Agra.
3. Direct Taxes & Practice – [Link] Taxman’s Pulications.

12
 [Link]-III Vth Semester
Paper : Investment Management
5.06 (iii)

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit-I
Investment: Meaning, nature and process. Investment avenues and alternations, concept
and Measurement of Investment risk and return; Identification of Investment
Opportunities; Speculation, Gambling and Investment activities.

Unit-II
Efficient Market theory or Hypothesis. Technical Analysis: Down theory, Charting
techniques, volume indicators.

Unit-III
Fundamental Analysis: Company Analysis, Industry Analysis and Economy Analysis,
Technical us Fundamental analysis.

Unit-IV
Secondary Market : Stock Exchanges, Online Trading.
Trading mechanism in Bombay Stock Exchange. Derivatives: Meaning, uses, Types,
Derivatives in Indian capital market.
Option Contracts: Meaning uses, Types (Elementary Introduction).

Suggested Readings:-
1. P. Pandian- “Security Analysis & Portfolio Management” Vikas
Publishing house, New Delhi.
2. [Link] -“ Investment Management” S. Chand & Sons, New Delhi.
3. Fisher & Jordon – “ Security Analysis & Portfolio Management)
4. Prasanna Chandra- “Investment Analysis & Portfolio Management.

13
 [Link] III - Vth Semester
Paper : Computer Essentials of E-Commerce -I
5.06 (iv)

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I
Introduction of E-Commerce:- Definition, Main activities of E-Commerce Benefits of
E-Commerce, E-Commerce Applications, E-Commerce systems, Advantages and
disadvantages of E-Commerce, E-Commerce Technologies, Types of E-Commerce:
B2B, B2C, C2B, B2G,G2C, Mobile commerce, E-Commerce and the Trade cycle, E-
Markets, Future of E-Commerce Introduction to Portals: Functions of Portals,
Advantages of Portals, Market place for E-Commerce, E-Commerce Portals, Types of
Portals.

Unit – II

Business to Business Electronic Commerce: Inter organization Transactions,

Introduction to Electronic Market, Online Shopping, Online Purchasing, Models of
Electronic Market, Markets Category, E-Business, B2B E-Commerce, B2B application,
B2B Electronic Commerce requirements, Virtual Supply Technologies, Electronic
Applications Categories, Electronic Tailing, E-Tailing in India, Auctions and the
Emerging Electronic market place, Essential Elements of an Electronic Business,
Differentiation in Catalogs for B2B as opposed to B2C, Instant Messaging.
Electronic Date interchange (EDI): Definition, Benefits of EDI, Applications of EDI.

Unit –III

Business to Commerce electronic commerce: Definition, e-shop, Internet Shopping

and the Trade cycle, Advantages and disadvantages of consumer e-Commerce.

Electronic Payment Systems: Introduction, Traditional Payment Systems, Modern

Payment system: PC Banking, Credit cards, Electronic Cheque, Micro payments, Smarts
cards, E-cash, EFT.

14
Security Schemes: Encryptions, Digital Signatures, Security Certificates, Protocols used
in Internet Security; Secure Socket Layer (SSL), Secure Hypertext Transfer Protocal
(SHTP), Secure Electronic Transaction (SET), e-Commerce, [Link].

Unit – IV

E-Banking/ Online Banking: Introduction, Advantages of Online Banking, issues in

Internet Banking, Tools of Financial Banking, E-Banking Risks, e-Commerce and
Internet: Definition, e-Commerce Technical components: Web resources, ISP, Cookies;
Evolution of the Internet, Internet for Business, TCP/IP and OSI Model protocol, Broad
Band Technology.
Supply chain management; Definition, Different categories of supply chain, Functions
of SCM, Benefits of SCM;

Books suggested
1. e-Commerce, CSV, Murthy, Himalaya Publishing House.
2. e-Commerce, Keunth. L. Landon, Pearson Education.
3. e-Commerce, Renu Gupta, Mahavir Publications.
4. e-Commerce, David Whiteley, Tata Mco-raw-Hill.

15
 B Com –III - VIth Semester
Paper: Taxation Law – II
Code: 6.01

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Rebate & Relief of Tax, computation of Total income of individuals, computation of Tax
liability of individuals. Filling and Filing of return (ITR – I and II)

Unit – II

Assessment of Hindu undivided families, Assessment of firms & Association of persons.

Unit – III

Income Tax Authorities & their powers, procedure for assessment, Deduction of Tax at
source (TDS) Advance payment of Tax.

Unit – IV

Recovery & Refund of Tax, Appeals & Revision, Penalties, Offences & Prosecutions.

Suggested Readings:

1. Direct Taxes Law & Practice : Dr. H C Mehrotra & Dr. S P Goyal, Sahitya
Bhawan Publications, Agra.
2. Direct Taxes & Practice : Dr. V K Singhania, Taxman Publications.

3. Direct Taxes Law & Practice : Dr. Bhagwati Prasad, Wishva Prakashan, New
Delhi

4. Simplified Approach to Income Tax : Dr. Girish Ahuja & Dr. Ravi Gupta –
Sahitya Bhawan Publishes & Distributors, Agra

16
 [Link] III - (VI Semester)
Paper Cost Accounting -II
Code: 6.02
Internal Assesment-20 Marks
Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Unit and output costing : Meaning and objectives. Cost sheet – Meaning, Performa,
Types, Preparation of Cost sheet. Determination of tender price. Production account –
main types. Job and Batch Costing.

Unit – II

Reconciliation of cost and Financial accounts : Meaning, objectives, procedure.

Contract Costing - Meaning; Main features; preparation of contract account, Escalation
clause; Contract near completion; Cost plus contract.

Unit- III

Process Costing : Meaning; Uses; Preparation of process account, Treatment of Normal

Wastage, Abnormal Wastage, Abnormal Effectiveness; Treatment of opening and closing
stock (Excluding Work in Progress): Joint - Product and By - Product: Main methods of
apportionment of Joint cost. Inter process profits.

Unit – IV

Operating Costing : Transport Costing, Hotel Costing, Cinema Costing and Power
House Costing.

Cost Control Account : Non-Integrated and Integrated

Suggested Readings:-

1. S.P. Iyengar – Cost Accounting, Sultan Chand & Sons, Educational Publishers,
New Delhi.
2. Jain & Narang – Cost Accounting – Principles and Practice Kalyani Publishers,
Ludhiana.
3. Maheshwari and Mittal – Cost Accounting – Sh. Mahavir Book Depot, Delhi.

17
 [Link] III - (VI Semester)
Paper : Financial Management
6.03

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Nature of Financial Management : Scope of Finance, Finance functions, Financial

Manager’s role, Financial goal; Profit maximization Vs Wealth maximization, Objective
of financial Management, Finance and related disciples.

Unit – II
Working Capital Management : Meaning, nature and planning of Working Capital.
Permanent and variable Working Capital. Balanced working position, determinates of
working Capital, Issues of working Capital Management. Management of cash and
Marketable Securities and Receivables Management.

Unit –III

Capital Market Efficiency and Capital Markets in India : Capital market efficiency,
Capital Markets in India, Primary and secondary capital markets in India,

Merchant Banking : Role in Capital markets, mutual funds and Capital Markets.
Long-term Finance: Shares, debentures and Terms loans (including right issue of shares),
Zero-interest-debentures, Secure Premium notes (SPN) with warrants.

Units – IV

Capital structure theory and policy: Relevance of capital structure; Net income and
traditional views, Irrelevance of capital structure; NO 1 Approach and the MM
Hypothesis without taxes, capital structure planning and policy.

Dividend Theory and Policy : Issues in dividend policy, Walter’s and Golden’s model
of dividend relevance objections of dividend policy, considerations in dividend policy,
stability of dividends, forms of dividend.

18
Suggested Readings:-
1. Financial Management Accounting by : [Link], Vikas Publications House
New Delhi.
2. Financial Management Accounting by Khan & Jain, Tata Mc Graw Hill,
Publications New Delhi.

19
 [Link] III - (VI Semester)
Paper: Auditing
6.04

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Auditing : Meaning, objectives, importance and types of Auditing.

Audit Process: internal control, internal check & internal audit, audit programmer.

Unit – II

Audit Procedure : Routine checking, vouching, verification & valuation of assets &
liabilities.

Unit – III

Audit of Public Company : Qualification, Appointment of company Auditors, their

powers, duties and liabilities, Audit of depreciation and reserves, Divisible profits &
dividends

Unit – IV

Audit Report and Investigation

Audit Report : Meaning, objectives, contents and types.

Investigation : Meaning, Nature and objectives.

Suggested Readings:

1. Sharma T.R. Principles of Auditing Sahitya Bhawan, Agra.

2. Tondon B.N. Principles of Auditing, S. Chand and Co., New Delhi.
3. Gupta Kamal contemporary Auditing Tata Mc Graw hill, New Delhi.

20
 [Link] III - (VI Semester)

Paper: Indirect Taxes

6.05

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Indirect Taxes: Introduction, meaning, features, merits and demerits.

Central Excise Duty Act 1944: Central Excise: meaning, features, nature, kinds,
important definitions, general procedure for excisable goods and obtaining registration.
Provisions regarding Central Excise Duty, exemptions to small scale industries.

Unit – II

Customs Act 1962 : Customs duty : Important definitions, types, importance, documents
required for import and export procedure : Export Promotion Scheme, Customs Authority
and their powers.

Unit – III

Central Sale Tax Act 1956 : Meaning, growth, objects and important definitions;
principles for determining different categories of sales, collection of tax. Registration of
Dealers : Procedure for obtaining registration certificate; Amendment in Certificate of
Registration, cancellation of Certificate of Registration

Unit – IV

Service Tax 2007: Service Tax; Historical development, features, scope, taxable services
and exempted services, Service Tax Credit, Administrative mechanism of service tax;
procedure regarding valuation of taxable services, compensation of tax of different
services, provisions regarding registration and furnishing the returns of service tax.

21
Suggested Readings:-
1. [Link], Indirect Taxes, Taxmann’s Publications Pvt. Ltd. New Rohtak
Road, New Delhi – 110005.
2 Dr. [Link], Indirect Taxes Law and Practice, Sahitya Bhawan
Publications, Hospital Road, Agra -282003.
3. Dr. Girish Ahuja and Dr. Ravi Gupta, Systamatic Approach to Income Tax,
Bharat Law House Pvt. Ltd., New Delhi – 10083.
4. Dr. V.K. Singhania and Dr. Monika Singhania, Students’ Guide to Income
Tax, Taxmann’s Publication Pvt. Ltd, New Rohtak Road, New Delhi-
110005.
5. Dr. Girish Ahuja and Dr. Ravi Gupta, Simplified Approach to Corporate Tax
Planning and Management, Bharat Law House Pvt. Ltd., New Delhi –
110083.

22
 [Link] III - VIth Semester
Paper International Business/Trade
6.06 ( i )

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

International Business:- An overview; Domestic business; International Business;

Major risks and challenges of International Business; International Business Environment
– Components and determinants; stages of internationalization of business; international
business approaches, concept of globalization.

Unit – II

Modes of entering into international business; nature of multinational enterprise and

international direct investment; foreign exchange; determination of exchange rate;
Balance of payments.

Unit – III

Theories of International Trade : Absolute advantage theory; comparative advantage

theory; factor proportions theory; product life cycle theory of trade; government
influence on trade; rationale for government intervention, instruments of trade control;
role of WTO, IMF and World Bank in International trade.

Unit – IV

Assessing International markets; designing products for foreign markets branding

decisions; International promotions policy; international pricing; international logistics
and distribution

23
 [Link]-III - VIth Semester
Paper : International Marketing
6.06 (ii)

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

International Marketing:
Nature and Concept; Domestic Vs International Marketing;
Opportunities and Challenges for marketing in International Environment ; Foreign
market selection and entry modes.

Unit – II

Product Planning and Pricing:

International product life cycle research and informations;
Product designing and packaging; Pricing process and methods; International price
quotations and payment terms.

Unit – III

International Distribution:
Channel structure and selection decisions; Managing channel
conflicts; Selection and appointment of foreign sales agents; Basic export procedure and
documentation.

Unit – IV

Product Promotion:
Methods of International product Promotion; challenges in International
advertising and media strategy; Web marketing; Organising trade fairs and exhibitions.

24
Suggested Readings:
1. Bhattacharya R.L and Varshney B: International Marketing Management: Sultan
Chand, New Delhi.
2. Keegan W.J, Multinational Marketing Management, Prentice Hall, New Delhi.
3. Kotler Phillip: Moder Mott M.C: The Essence of International Business, Prentice
Hall, New Delhi.
4. Caterora P.M. and Keavenay S.M: Marketing and International Perspective,
Ervind Homewood Illinois.

25
 [Link]-III -VIth Semester
Paper : Fundamentals of Operations Research
6.06 (iii)

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

Basics of Operational Research – Development, Definition Charactertics, Necessity,

Scope, Limitation.

Linear Programming - Introduction, Application, Formulation of Linear Programming

Problem, General Linear Programming Problem, Graphical Method of Solution. Theory
of Simplex method, Big-M Method, Integer Programming.

Unit – II

Transportation Model - Assumption, Formulation and Solution of transportation

Models, Trans-Shipment Problems, Definition of Assignment Model, Hungarian Method
for solution of Assignment Problems. Travelling Salesman problem.

Unit – III

Queuing Models – Application, Introduction, Elements, operating Characteristics,

Waiting Time and Idle Time Costs, Model I – Single Channel poison Arrivals with
Exponential Service Times. Infinite _ Population; Assumption & Limitation Poisson of
Queuing Model.

Game Theory – Theory of Games, Charactertics of Games, Rules – Look for a pure
Strategy, Reduce Game by Dominance, Mixed Strategies (2 x 2 Games, 2 x n Games or
m x 2 Games).

26
Unit – IV

Simulation : Introduction- Meaning, Advantage, Limitation, Application, When to use

Simulation? Monte Carlo Simulation, Generation of Random numbers.

Net Work Analysis in Project Planning: Project, Project Planning scheduling, CPM,
PERT, Cost Analysis and Crashing the Network Exercises.

Suggested Readings:
1. Hien, L.W.: Quantitative approach to Managerial decisions, Prentice hall, New
Jesercy. India, Delhi.
2. Lawrence B. Morse: Statistics for Business & Economics, Harper Collins.
3. Levin, Richard I and David S Rubin: Statistics for management, Prentice hall of
India, Delhi.
4. Watsnam Terry J. and Keith Parramor: Quantitative Methods in Finance,
International Thompson Business Press.
5. Ackaff, R.L. and Sasieni, M.W., Fundamentals of Operations Research, John
Wilely and Sons Inc., New york 1986.

27
 [Link]-III - VIth Semester
Paper : Computer: Essentials of e-Commerce –II
6.06 Optional (iv)

Internal Assesment-20 Marks

Time: 3Hrs. Theory Paper Max Marks-80

Note:- The Examiner shall set nine questions in all covering the whole syllabus.
Question No.1 will be compulsory covering all the units and shall carry 8 small questions
of 2 marks each. The rest of the eight questions will be set from all the four units. The
examiner will set two questions from each unit out of which the candidate shall attempt
four questions selecting one question from each unit. All the questions shall carry 16
marks each.

Unit – I

E-Commerce : History of E-Commerce, Types of E-Commerce; B2B Business Models,

B2 C Business models, M-Commerce; Business Models in Emerging E-Commerce
Areas; Applications in E-Commerce, E-Commerce in Service Industry, Retail E-
Commerce, E-Commerce in Financial Services, E-Commerce and shopping, E-
Commerce Travel and Tourism, Internet Shopping, Future of E-Commerce.

Unit – II

Technology Infrastructure for E-Commerce: Internet key Technology Concepts,

Switching Techniques,TCP / IP, IP Address, Domain names Service, URL, Client /
Server Computing; Internet Protocal- HTTP, E-Mail Protocals, FTP, and SSL, WWW,
Internet and the Web features; Internets and extranets: Role of Internets in B2B
Applications, Access to Internets and Extranets , Application Extranet, Virtual Private
Network (VPN), Firewall, Web Browser, Elements of Networking.

Unit – III

The Elements of e-Commerce: elements, e-visibility, e-shop, online payments,

Delivering the goods, After-sales service, Internet e-Commerce security, A Website
Evaluation Model. e-Business; Introduction, Internet Bookshops, Grocery Supplies,
Software Supplies and Support Electronic, Newspaper Internet Banking, Virtual
Auctions, Online share dealing, e-Diversity, Benefits of Auctions, Types and Examples
of on-line Auctions.

Unit – IV

Customer Relationship Management: Introduction need of an electronic CRM, CRM’s

Goal, E-CRM Applications, CRM in Indian Banking, Technology use in CRM; E-
Commerce marketing Communications; Online advertising, Display Ads, Search engine

28
Advertising, Sponsorships, E-Mail marketing, Online Catelogs, Social Network, Offline
adverting, Website as a marketing Communication Toll, Retail Sector; Advantages and
Challenges to online Retail.
Books suggested :
1. e-Commerce, CSV, Murthy, Himalaya Publishing House.
1 e-Commerce, Keunth. L. Landon, Pearson Education.
2 e-Commerce, David Whiteley, Tata Mco-raw-Hill.

29