DEPARTMENT OF COMMERCE: DIBRUGARH UNIVERSITY

Draft Structure of B.Com (Hons.) Course

Under Choice Based Credit System (CBCS)

(Approved under report to Under Graduate Board and Notified vide Memo No. DU/DR-A/6-
1/20/647 dated 02.09.2020)
Semester Course Course Title Credit Remarks
Code
I Core C 101 Financial Accounting 6 Compulsory
C 102 Business Law 6
Generic G 101 Micro Economics 6 Compulsory
Elective
Ability AE 101 Communicative English 2 Compulsory
Enhancement AE 102 MIL/ Communicative Hindi/ 2 Compulsory
Alternative English
Total Credit 22 Compulsory
II Core C 203 Corporate Accounting 6 Compulsory
C 204 Corporate Law 6
Generic G202 Macro Economics 6 Compulsory
Elective
Ability AE 202 Environmental Science/Studies 2 Compulsory
Enhancement
Total Credit 20 Compulsory
III Core C 305 Human Resource Management 6 Compulsory
C 306 Income Tax Law and Practice 6
C 307 Management Principles and 6
Application.
Generic G 303 Business Statistics 6 Compulsory
Elective
Skill SE 302 E-Commerce 2 Compulsory
Enhancement
Total Credit 26 Compulsory
IV Core C 408 Cost Accounting 6 Compulsory
C 409 Business Mathematics 6
C 410 Computer Application in 6
Business
G 404 Indian Economy 6 Compulsory
SE 403 Entrepreneurship 2 Compulsory
Total Credit 26
V Core C 511 Principles of Marketing 6 Compulsory
C 512 Fundamentals of Financial 6
Management
 Discipline D501 Group-A 6 Student shall
Specific a) Management choose any
Elective Accounting two courses
b) Corporate Tax Planning from group-A
D502 6
c) Security Analysis and
Portfolio Management
d) Service Marketing
e) Banking and Insurance
f) Computerised
Accounting System
g) Financial Markets,
Institutions and
Financial Services

Total Credit 24

VI Core C 613 Auditing and Corporate 6 Compulsory

C 614 Governance 6 Compulsory
Indirect Tax Law
Discipline D 603 Group-B Students shall
Specific a) Fundamentals of 6 have to opt
elective Investment for any two
b) Consumer Affairs and courses from
Customer Care Group-B
D 604 c) Business Tax 6
Procedures and
Management
d) International Business
e) Industrial Relations and
Labour Laws
f) Business Research
Methods and Project
Work
Total Credit 24
Grand Total 142
 DEPARTMENT OF COMMERCE: DIBRUGARH UNIVERSITY

CREDIT AND MARK DISTRIBUTION OF B.Com(Hons.)COURSE

COURSE CREDIT MARKS

CORE 14X6=84 14X100= 1400
DSE 4X6=24 4X100= 400
GEC 4X6=24 4X100= 400
AEC 3X2=6 3X 50= 150
SEC 2X2=4 2X50= 100
Total 142 2450

Note: Course wise break-up of Credit and Marks.

Draft Syllabi of B,Com (Hons) 3rd and 4th Semester

Under CBCS
 B.Com. (Hons.): (CBCS)
Semester - III
C 305- HUMAN RESOURCE MANAGEMENT (6 Credit)
Lectures: 60 Tutorial 5
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)

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

Unit 1: Introduction 12 L + 1 T
Human Resource Management: Concept and Functions, Role, Status and competencies of HR
Manager, HR Policies, Evolution of HRM, HRM vs HRD. Emerging Challenges of Human
Resource Management; Workforce diversity; Empowerment; Downsizing; VRS; Human Resource
Information System Marks: 16

Unit 2: Acquisition of Human Resource 12 L + 1 T

Human Resource Planning- Quantitative and Qualitative dimensions; job analysis – job
description and job specification; Recruitment – Concept and sources; Selection – Concept and
process; test and interview; placement and induction. Marks: 16

Unit 3: Training and Development 12 L + 1 T

Concept and Importance; Identifying Training and Development Needs; Designing Training
Programmes; Role-Specific and Competency-Based Training; Evaluating Training Effectiveness;
Training Process Outsourcing; Management Development; Career Development. Marks: 16

Unit 4: Performance Appraisal 12 L + 1 T

Nature, objectives and importance; Modern techniques of performance appraisal; potential
appraisal and employee counselling; job changes - transfers and promotions; Compensation:
concept and policies; job evaluation; methods of wage payments and incentive plans; fringe
benefits; performance linked compensation. Marks: 16

Unit 5: Maintenance 12 L + 1 T
Employee health and safety; employee welfare; social security; Employer-Employee relations- an
overview; grievance-handling and redressal; Industrial Disputes: causes and settlement machinery.
Marks: 16
Suggested Readings:
1. Gary Dessler. A Framework for Human Resource Management. Pearson Education.
2. DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, Pearson
Education.
3. Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning
4. Ivancevich, John M. Human Resource Management. McGraw Hill.
5. Wreather and Davis. Human Resource Management. Pearson Education.
6. Robert L. Mathis and John H. Jackson. Human Resource Management. Cengage Learning.
7. TN Chhabra, Human Resource Management, Dhanpat Rai & Co., Delhi
8. BiswajeetPatttanayak, Human Resource Management, PHI Learning
Note: Latest edition of text books may be used.
 B.Com. (Hons.): (CBCS)
Semester - III
C 306- INCOME TAX LAW AND PRACTICE (6 Credit)
Marks: 100 (Internal Assessment 20+ Term-end 80)
Lectures: 45, Practical: 26 Hours, Tutorial: 7 Hrs

Objective: To provide basic knowledge and equip students with application of principles and
provisions of Income-tax Act, 1961 and the relevant Rules.

Unit 1: Introduction 6L+1T

Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross
total income, total income, maximum marginal rate of tax; Permanent Account Number (PAN)
Residential status; Scope of total income on the basis of residential status Marks:
10
Exempted income under section 10.

Unit 2: Computation of Income under different heads-1 15 L + 1

T
Income from Salaries; Income from house property.
Marks:2
5

Unit 3: Computation of Income under different heads-2 12 L + 1

T
Profits and gains of business or profession; Capital gains; Income from other sources.
Marks:25

Unit 4: Computation of Total Income and Tax Liability 12 L + 1 T

Income of other persons included in assessee’s total income; Aggregation of income and set-off
and
carry forward of losses; Deductions from gross total income; Rebates and reliefs
Computation of total income of individuals and firms; Tax liability of an individual and a firm;
Five
leading cases decided by the Supreme Court. Marks: 20

Unit 5: Preparation of Return of Income 26 Practical

Lab*
Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures
of
Compulsory On-Line filing of returns for specified assesses.

Note:
1. There shall be a practical examination of 20 Marks (in Semester) on E-filling of Income
Tax Returns using a software utility tool. The student is required to fill appropriate Form
and generate the XML file.
2. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
3. Latest edition of text books and Software may be used.

Suggested readings:
1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University
Edition.
Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House,
Delhi.b
Journals
1. Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
2. Taxman. Taxman Allied Services Pvt. Ltd., New Delhi.
3. Current Tax Reporter. Current Tax Reporter, Jodhpur.

Software
1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax, Taxmann
Publication Pvt. Ltd, New Delhi. Latest version
2. ‘Excel Utility’ available at incometaxindiaefiling.gov.in
 B.Com. (Hons.): (CBCS)
Semester - III
C 307-MANAGEMENT PRINCIPLES AND APPLICATION (6 Credit)
Lectures: 60 Tutorial 5
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)

Objective: The objective of the course is to provide the student with an understanding of basic
management concepts, principles and practices.

Unit 1: Introduction 12 L +
1T
a. Concept: Need for Study, Managerial Functions – An overview; Co-ordination: Essence
of Managership
b. Evolution of the Management Thought, Classical Approach – Taylor, Fayol, Neo-
Classical and Human Relations Approaches – Mayo, Hawthorne Experiments,
Behavioural Approach, Systems Approach, Contingency Approach – Lawerence&
Lorsch, MBO - Peter F. Drucker, Re-engineering - Hammer and Champy, Michael Porter
– Five-force analysis, Three generic strategies and valuechain, analysis, Senge’s Learning
Organisation, ‘Fortune at the Bottom of the Pyramid’ – C.K. Prahalad.
Marks: 16

Unit 2: Planning 12 L +
1T
a. Types of Plan – An overview to highlight the differences
b. Strategic planning – Concept, process, Importance and limitations
c. Environmental Analysis and diagnosis (Internal and external environment) – Definition,
Importance and Techniques (SWOT/TOWS/WOTS-UP, BCG Matrix, Competitor
Analysis), Business environment; Concept and Components
d. Decision-making – concept, importance; Committee and Group Decision-making,
Process, Perfect rationality and bounded rationality, Techniques (qualitative and
quantitative, MIS, DSS)
Marks: 16

Unit 3: Organising 12 L +
1T
Concept and process of organising – An overview, Span of management, Different types
of authority (line, staff and functional), Decentralisation, Delegation of authority
Formal and Informal Structure; Principles of Organising; Network Organisation
Structure. Marks:16
Unit 4: Staffing and Leading 12 L +
1T
a. Staffing: Concept of staffing, staffing process
b. Motivation: Concept, Importance, extrinsic and intrinsic motivation; Major Motivation
theories - Maslow’s Need-Hierarchy Theory; Hertzberg’s Two-factor Theory, Vroom’s
Expectation Theory.
c. Leadership: Concept, Importance, Major theories of Leadership (Likert’s scale theory,
Blake and Mouten’s Managerial Grid theory, House’s Path Goal theory, Fred Fielder’s
 situational Leadership), Transactional leadership, Transformational Leadership,
Transforming Leadership.
d. Communication: Concept, purpose, process; Oral and written communication; Formal
and informal communication networks, Barriers to communication, Overcoming barriers
to communication.
Marks: 16

Unit 5: Control 12 L +
1T
a. Control: Concept, Process, Limitations, Principles of Effective Control, Major
Techniques of control - Ratio Analysis, ROI, Budgetary Control, EVA, PERT/CPM.
b. Emerging issues in Management.
Marks: 16

Suggested Readings:
1. Harold Koontz and Heinz Weihrich, Essentials of Management: An International and
Leadership Perspective, McGraw Hill Education.
2. Stephen P Robbins and Madhushree Nanda Agrawal, Fundamentals of Management:
Essential
Concepts and Applications, Pearson Education.
3. George Terry, Principles of Management, Richard D. Irwin
4. Newman, Summer, and Gilbert, Management, PHI
5. James H. Donnelly, Fundamentals of Management, Pearson Education.
6. B.P. Singh and A.K.Singh, Essentials of Management, Excel Books
7. Griffin, Management Principles and Application, Cengage Learning
8. Robert Kreitner, Management Theory and Application, Cengage Learning
9. TN Chhabra, Management Concepts and Practice, Dhanpat Rai & Co. (Pvt. Ltd.), New Delhi
10. Peter F Drucker, Practice of Management, Mercury Books, London
Note: Latest edition of text books may be used.

B.Com. (Hons.): (CBCS)

 Semester - III
Paper – G 303: BUSINESS STATISTICS
Full Marks: 100 (Internal Assessment 20 + 80 End-Term)
Lectures: 45, Practical: 26 Hours, Tutorial: 7 Hrs

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

Unit 1:Statistical Data and Descriptive Statistics 7L+1

T
a. Nature and Classification of data: univariate, bivariate and multivariate data; time-series
and cross-sectional data
b. Measures of Central Tendency
i. Mathematical averages including arithmetic mean, geometric mean and harmonic
mean. Properties and applications.
ii. Positional Averages Mode and Median (and other partition values including
quartiles, deciles, and percentiles) (including graphic determination)
c. Measures of Variation: absolute and relative. Range, quartile deviation, mean deviation,
standard deviation, and their coefficients, Properties of standard deviation/variance
d. Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures; Concept
of Kurtosis.
Marks:10

Unit 2: Probability and Probability Distributions 9L+1

T
a. Theory of Probability. Approaches to the calculation of probability; Calculation of event
probabilities. Addition and multiplication laws of probability (Proof not required);
Conditional probability and Bayes’ Theorem (Proof not required)
b. Expectation and variance of a random variable
c. Probability distributions:
i. Binomial distribution: Probability distribution function, Constants, Shape, Fitting
of binomial distribution
ii. Poisson distribution: Probability function, (including Poisson approximation to
binomial distribution), Constants, Fitting of Poisson distribution
iii. Normal distribution: Probability distribution function, Properties of normal curve,
Calculation of probabilities.
Marks:16

Unit 3: Simple Correlation and Regression Analysis 8L+1

T
a. Correlation Analysis: Meaning of Correlation: simple, multiple and partial; linear and
non-linear, Correlation and Causation, Scatter diagram, Pearson’s co-efficient of
correlation; calculation and properties (Proof not required). Correlation and Probable
error; Rank Correlation
b. Regression Analysis: Principle of least squares and regression lines, Regression
equations and estimation; Properties of regression coefficients; Relationship between
Correlation and Regression coefficients; Standard Error of Estimate and its use in
 interpreting the results.
Marks:
16

Unit 4: Index Numbers 8L+1T

Meaning and uses of index numbers; Construction of index numbers: fixed and chain base:
univariate and composite. Aggregative and average of relatives – simple and weighted Tests of
adequacy of index numbers, Base shifting, splicing and deflating. Problems in the construction of
index numbers; Construction of consumer price indices: Important share price indices, including
BSE SENSEX and NSE NIFTY.
Marks: 16

Unit 5: Time Series Analysis 8L+1T

Components of time series; Additive and multiplicative models; Trend analysis: Fitting of trend
line using principle of least squares – linear, second degree parabola and exponential.
Conversion
of annual linear trend equation to quarterly/monthly basis and vice-versa; Moving averages;
Seasonal variations: Calculation of Seasonal Indices using Simple averages, Ratio-to-trend, and
Ratio-to-moving averages methods. Uses of Seasonal Indices. Marks: 14

UNIT 6: Sampling Concepts, Sampling Distributions and Estimation: 5L+1T

Sampling: Populations and samples, Parameters and Statistics, Descriptive and inferential
statistics; Sampling methods (including Simple Random sampling, Stratified sampling,
Systematic
sampling, Judgement sampling, and Convenience sampling)
Concept of Sampling distributions and Theory of Estimation: Point and Interval estimation of
means (large samples) and proportions. Marks: 8

Practical Lab: 26
The students will be familiarized with software (Spreadsheet and/or SPSS) and the
statisticaland other functions contained therein related to formation of frequency
distributions andcalculation of averages, measures of Dispersion and variation, correlation
and regression coefficient.

Note:
1. There shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per
week per batch) for Practical Lab + one credit Hr for Tutorials (per group)
2. Latest edition of text books may be used.

Suggested Readings:
1. Levin, Richard, David S. Rubin, Sanjay Rastogi, and HM Siddiqui. Statistics for Management.
7th ed., Pearson Education.
2. David M. Levine, Mark L. Berenson, Timothy C. Krehbiel, P. K. Viswanathan, Business
Statistics: A First Course, Pearson Education.
3. Siegel Andrew F. Practical Business Statistics. McGraw Hill Education.
4. Gupta, S.P., and Archana Agarwal. Business Statistics, Sultan Chand and Sons, New Delhi.
5. Vohra N. D., Business Statistics, McGraw Hill Education.
6. Murray R Spiegel, Larry J. Stephens, Narinder Kumar. Statistics (Schaum’s Outline Series),
McGraw Hill Education.
7. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
8. Anderson, Sweeney, and Williams, Statistics for Students of Economics and Business,
Cengage Learning.
 B. Com (Hons.) (CBCS)
Semester -III
Skill Enhancement Compulsory Course
SE 302- E-Commerce (2Credit)
Lectures: 12, Practical: 28
Full Marks: 50 (Internal Assessment 10 + 40 End-Term)

Objectives: To enable thestudent to become familiar with the mechanism for conducting
business transactions through electronic means.

Unit 1: Introduction: 4L
Meaning, nature, concepts, advantages, disadvantages and reasons for transacting online, types
of E-Commerce, e-commerce business models (introduction, key elements of a business model
and
categorizing major E-commerce business models), forces behind e-commerce.
Technology used in E-commerce: The dynamics of world wide web and internet (meaning,
evolution and features); Designing, building and launching e-commerce website (A systematic
approach involving decisions regarding selection of hardware, software, outsourcing vs. in-house
development of a website)
Marks: 8

Unit 2: Security and Encryption: 4L

Need and concepts, the e-commerce security environment: (dimension, definition and scope of e-
security), security threats in the E-commerce environment (security intrusions and breaches,
attacking
methods like hacking, sniffing, cyber-vandalism etc.), technology solutions (Encryption, security
channels of communication, protecting networks and protecting servers and clients).
Marks: 8

Unit 3: IT Act 2000 and Cyber Crimes 4L

IT Act 2000: Definitions, Digital signature, Electronic governance, Attribution,
acknowledgement and dispatch of electronic records, Regulation of certifying authorities, Digital
signatures certificates, Duties of subscribers, Penalties and adjudication, Appellate Tribunal,
Offences and Cyber-crimes.
Marks: 8

Unit 4: E-payment System: 4L+5P

Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money), digital
signatures(procedure, working and legal position), payment gateways, online banking (meaning,
concepts,importance, electronic fund transfer, automated clearing house, automated ledger
posting), risksinvolved in e-payments.
Mark
s: 8

Unit 5: On-line Business Transactions: 4 L + 5 P

Meaning, purpose, advantages and disadvantages of transacting online, E-commerce applications
in
various industries like {banking, insurance, payment of utility bills, online marketing, e-tailing
(popularity, benefits, problems and features), online services (financial, travel and career),
auctions,
online portal, online learning, publishing and entertainment} Online shopping (amazon,
snapdeal,
flipkart, etc.) Marks: 8

Unit 6: Website designing 10 P

Introduction to HTML; tags and attributes: Text Formatting, Fonts, Hypertext Links, Tables,
Images,
Lists, Forms, Frames, Cascading Style Sheets.
Note:
1. There shall be 3 Credit Hrs. for lectures + One Credit hr. (2 Practical periods per week
per batch) for Practical Lab
2. Latest edition of text books may be used.

Suggested Readings
1. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.
2. David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill
Education
3. Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed.,
McGraw Hill Education
4. PT Joseph, E-Commerce: An Indian Perspective, PHI Learning
5. KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education
6. TN Chhabra, E-Commerce, Dhanpat Rai & Co.
7. Sushila Madan, E-Commerce, Taxmann
8. TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai &
Co.