MAA SHAKUMBHARI UNIVERSITY

Saharanpur, Uttar Pradesh

FACULTY OF COMMERCE

SYLLABUS - BACHELOR OF COMMERCE

With effect from 2024-25

 Syllabus B.Com. as per NEP 2020
(Effective from 2024-25)
External
Semester

Theory/ Passing Teaching

Course Core/ Internal Marks
Year

Paper Title Practical/ Credits Total Marks Hours

Code Elective Marks (Min
Research Marks (INT+EXT) Theory
Marks
Core
0130101 Business Organization Theory 6 25 75(25) 100 33 90
Semester – I

Compulsory

Core
0130102 Business Statistics Theory 6 25 75(25) 100 33 90
Compulsory
Year – I

0230101 Core Business Management Theory 6 25 75(25) 100 33 90

Semester – II

Compulsory
0230102 Financial Accounting Theory 4 25 75(25) 100 33 60
Core
Compulsory
0230180 Computerized Accounting Practical 2 100 100 33 60

0330101 Core Cost Accounting Theory 6 25 75(25) 100 33 90

Compulsory
Semester – III

0330102 Elective Company Law Theory 6 25 75(25) 100 33 90

OR
0330103 Elective Business Regulatory Framework Theory 6 25 75(25) 100 33 90
Year – II

0430101 Core Income Tax Law and Accounts Theory 6 25 75(25) 100 33 90
Compulsory
0430102 Fundamentals of Marketing Theory 4 25 75(25) 100 33 60
Semester – IV

Elective
0430180 Digital Marketing Practical 2 100 100 33 60

OR
0430103 Elective Fundamentals of Entrepreneurship Theory 6 25 75(25) 100 33 90

Core Research Project Research 3 100 100 33 45

Compulsory Project
 Semester External
Theory/ Passing Teaching
Course Core/ Internal Marks
Year

Paper Title Practical/ Credits Total Marks Hours

Code Elective Marks (Min
Research Marks (INT+EXT) Theory
Marks
0530101 Core Corporate Accounting Theory 5 25 75(25) 100 33 75
Compulsory
0530102 Core Goods and Services Tax Theory 5 25 75(25) 100 33 75
Compulsory
Semester – V

0530103 Core Business Finance Theory 5 25 75(25) 100 33 75

Compulsory
0530104 Elective Theory 5 25 75(25) 100 33 75
Principles and Practices of Insurance
OR
0530105 Elective Monetary Theory and Banking in Theory 5 25 75(25) 100 33 75
Year – III

India
0630101 Core Accounting for Managers Theory 5 25 75(25) 100 33 75
Compulsory
0630102 Core Auditing Theory 5 25 75(25) 100 33 75
Compulsory
Semester – VI

Opt. any one

0630103 Elective Theory 5 25 75(25) 100 33 75
Financial Institutions and Market
0630104 Elective Human Resource Management Theory 5 25 75(25) 100 33 75

0630105 Elective Business Ethics and Corporate Theory 5 25 75(25) 100 33 75

Governance
0630170 Core Comprehensive Viva Viva 5 25 75(25) 100 33 75
Compulsory
Note: One credit for practical paper is equal to two teaching hours.
 Programme: B.Com. Year: First Semester: First

Subject: Commerce
Course Code: Course Title: Business Organization
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks: 33
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Business: Concept, Meaning, Features, Stages of development of business
and importance of business. Classification of Business Activities. Meaning,
Characteristics, Importance and Objectives of Business Organization, 22
I Evolution of Business Organisation. Difference between Plant, Firm and
Industry and Business & Trade, and Profession & Vocation, Modern
Business and their Characteristics.
Promotion of Business: Considerations in Establishing New Business.
Qualities of a Successful Businessman. Forms of Business Organisation:
Sole Proprietorship, Partnership, Joint Stock Companies & Co-operatives
II and their Characteristics, relative merits and demerits, Difference between 23
Private and Public Company, Concept of One Person Company and LPP
Plant Location: Concept, Meaning, Importance, Factors Affecting Plant
Location. Alfred Weber’s and Sargent Florence’s Theories of Location.
Plant Layout : Meaning, Objectives, Importance, Types and Principles of
III Layout. Factors Affecting Layout. Size of Business Unit–: Criteria for 25
Measuring the Size and Factors affecting the Size. Optimum Size and
factors determining the Optimum Size.

Business Combination: Meaning, Characteristics, Objectives, Causes, Forms

and Kinds of Business Combination.
IV Rationalisation: Meaning, Characteristics, Objectives, Principles, 20
Merits and demerits
Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&Management”, Kitab
Mahal, (2014).
3. Sherlekar, S.A. &Sherlekar, V.S, “Modern Business Organization &
Management Systems Approach Mumbai”, Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand & Sons.

5. Prakash, Jagdish, “Business Organistaton and Management”, Kitab MahalPublishers (Hindi and
English)
Note: Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: First Semester: First

Subject: Commerce
Course Code: Course Title: Business Statistics
Credits Core Compulsory / Elective: Compulsory
:6
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 90

Unit Topics No. of

Lecture
s
Evolution of Statistics in India, contribution of Indian Statistics Prof.
Prasanta Chandra Mahalanobis).
Introduction to Statistics: Meaning, Scope, Importance and Limitation,
Statistical Investigation- Planning and organization, Statistical units,
Methods of Investigation, Census and Sampling. Collection of Data-
I Primary and Secondary Data, Editing of Data Classification of data, 20
Frequency Distribution and Statistical Series, Tabulation of Data
Diagrammatical and Graphical Presentation of Data.
Measures of Central Tendency – Mean, Median, Mode, Geometric and
Harmonic Mean; Dispersion – Range, Quartile, Percentile, Quartile
Deviation, Mean Deviation, Standard Deviation and its Co- efficient,
II Co-efficient of Variation and Variance, Test of Skewness and 25
Dispersion, Its Importance, Co-efficientof Skewness.
Correlation- Meaning, application, types and degree of correlation,
Methods- Scatter Diagram, Karl Pearson’s Coefficient of Correlation,
III Spearman’s Rank Coefficient of Correlation, Concurrent method, 25
Probable Error & Standard Error
Index Number: - Meaning, Types and Uses, Methods of constructing
Price Index Number, Fixed – Base Method, Chain-Base Method, Base
conversion, Base shifting deflating and splicing. Consumer Price Index
Number, Fisher’s Ideal Index Number, Reversibility Test- Time and
IV Factor;
Analysis of Time Series: Meaning, Importance and Components of a Time 20
Series. Decomposition of Time Series: Moving Average Method and
Method of Least square.
Suggested Readings:
1. Heinz, Kohler: Statistics for Business & Economics, HarperCollins;
2. Gupta, S.C. Fundamental of Statistics, Himalaya Publication.
3. Sharma J.K., Business Statistics, Pearson Education.
4. Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) SultanChand & Sons,
New Delhi.
Note: Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: Course Title: Business Management
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Discuss the Management Practices in Indian “Vedas”. Introduction:
Concept, Characteristics, Nature, Process and Significance of
Management; Managerial Roles (Mintzberg); An overview of functional
I areas of Management; Development of Management Thought; Classical 24
and Neo Classical System; Contingency
Approach, System Approach.
Planning: Concept, Characteristics, Process, Importance and Types, Criteria
of effective planning. Decision- Making: Concept, Process, Types and
Importance. Management by Objectives. Organisation: Concept, Nature,
Process and Significance. Authority and Responsibility Relationships.
II Centralization and Decentralization. 24

Direction: Concept and Techniques, Coordination as an Essence of

Management, Communication- Nature, Process, Importance, Types,
Networks and Barriers. Effective Communication. Motivation: Concept,
III Types, Importance, Theories- Maslow, Hezberg, McGregor, Ouchi, 21
Financial an Non-Financial Incdntives. Leadership: Meaning, Concept,
Functions and Leadership styles, Likert’s Four System of Leadership.

Controlling: Meaning, Importance and Process, Effective Control System.

Techniques of Control. Management of Change: Concept, Nature , Types
of Changes and Process of Planned Change, Resistance to Change and
IV methods ofreducing resistance to change. 21

Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&Management”,
Kitab Mahal, (2014).
3. Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization &
Management Systems Approach Mumbai”, Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand &Sons,(1970).
5. Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahalpublishers, (1997).
6. Agarwal K.K., “Business Organisation and Management”.
7. Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.
8. Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: Course Title: Financial Accounting
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:33
Total No. of Lectures: 60

Unit Topics No. of

Lectures
Evolution of Accounting in India: Contribtuion of Shri Kalyan Subramani
Aiyar (K.S. Aiyar) 1859-1940known as father of Accountancy in India.
Introduction of Indian Accounting System: Nature and scope of
I Accounting, Generally Accepted Accounting Principles: Concepts and 12
Conventions, Indian and International Accounting Standards.
Accounting Mechanics: Double Entry System, Preparation of Journal,
Ledger and Trial Balance, Profit and Loss A/c, Balance Sheet, Concept
of Income and its Measurement.
Hire Purchase Account - Accounting Records in the Books of Hire
Purchaser and Vendor, Different Methods of Calculation of Interest and
Cash Price, Maintenance of Suspense Account, Payment of Premium,
Default in Payment and Partial Returns of Goods.
Installment Payment System - Difference between Hire Purchase and
Installment Payment System.
Accounting Records in the book of Purchaser &Vendor, Interest
II 15
suspense account.
Departmental Accounts - Meaning, Objects and Importance, Advantage,
Methods of Departmental Accounts, Final Accounts of Non Corporate
Departmental Business, Allocation of Indirect Expenses.
Branch Accounts - Meaning and Objectives of Branch Account,
III Importance and Advantages, Classification of Branches, Accounting of 15
Branch Accounts under various Methods including Foreign Branch.
Royalty Accounts - Accounting Records for Royalty in the books of
Landlords and Lessee, Recoupment of Shortworking, Sub - lease, Short
working Reserve Account, Nazarana.
IV Insolvency Accounts- (for individuals/Sole trade only) Main provisions 18
of IBC 2016, Preparation of Accounts under latest provisions.
Insurance Claims – Computation of claim under loss of Stock Polocy &
Loss of Profit policy.
Suggested Readings:
1. Jain & Naranag, “Advanced Accounts”, Jain Book Agency
2. Gupta K G and others, Financial AccountingK.G. Publication, Modinagar
3. Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons.
4. Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co.
5. Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting forManagement”, Vikas
Publication
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: Course Title: Computerised Accounting (Practical)
Course outcomes: The purpose of this paper is provide to knowledge of accounting
with computer.
Credits: 2 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:33
Total No. of Practical Labs: 30

Unit Topics No. of

Hours
Computerised Accounting- Concept, Objectives, Advantages And
Limitations, Types Of Accounting Information; Users Of
I Accounting Information And Their Needs. 4
Qualitative Characteristics Of Accounting Information. Role Of
Accounting In Business.
Introduction To Computer and AccountingInformation
System {AIS}:
II (A) Introduction To Computers (Elements, Capabilities, 4
Limitations Of Computer System).
(B) Introduction To Operating Software, Utility
Software And Application Software. Introduction To Accounting
Information System (AIS) As A Part of
Management Information System.
Computerised Accounting Systems:
Computerized Accounts by using any popular accounting software:
Creating a Company; Configure and Features settings; Creating
Accounting Ledgers and Groups; Creating Stock Items and Groups;
Vouchers Entry; Generating Reports - Cash Book, Ledger
III Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, 22
Funds Flow Statement, Cash Flow Statement Selecting and
shutting a Company; Backup and Restore data of a Company.

Suggested Readings:
1. Computerized Accounting System For B.Com. by Ajay Sharma and Manoj Bansal
2. Computerized Accounting System by Neeraj Goyal and Rohit Sachdeva
3. Computer Based Accounting by C Mohan Luneja, Sandeep Bansal and Rama Bansal
4. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Textand Cases.
McGraw- Hill Education,
5. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting,
Pearson Education.
6. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs,New Delhi.
7. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co.,New
Delhi.
8. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas
Publishing House, New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: Course Title: Company Law
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Indian Companies Act 2013: Nature And Types Of
Companies, Conversion Of Public Companies Into Private
Company's And Vice Versa. Formation, Promotion And
I 22
Incorporation Of Companies, Memorandum Of Association;
Article Of Association; Prospectus.

Shares: Types, Share Capital-Kinds; Allotment Of Shares;

Members – Categories, Modes Of Acquiring Membership,
Rights And Liabilities; Transfer And Transmission- Difference,
II 22
Methods Of Borrowing, Debentures, Mortgages And Charges
- Fixed And Floating Charge

Management: Directors, Types And Number Of Directors,

Managing Director, Whole Time Director – Appointment,
III Qualifications And Disqualification, Duties, Vacation, 25
Resignation And Removal, Company Meetings- Kinds,
Quorum, Voting, Resolution, Minutes.

Majority Powers And Minority Rights: Protection Of Minority

Rights; Prevention Of Oppression And Management.
IV Mismanagement, Winding Up-Kinds And Conduct-Petition For 21
Winding Up, Appointment Of Official Liquidator And Duties.

Suggested Readings:
1. Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook OnCompanies
Act 2013 Taxmann Publication
2. Singh Avtar Company Law Delhi India Eastern Book Company Bharat LawHouse
3. Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi andEnglish)
4. Maheshwari SN And SK Maheshwari A Manual Of Business Law 2ndEdition
Himalaya Publishing House
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open
for all
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: Course Title: Cost Accounting
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Introduction: Nature, Scope and Advantages of Cost
Accounting, Installation of Costing System, Difference between
I 20
Cost and Financial Accounting, Classification of Costs.
Material: Purchase, Storage and Control of Material, Stock
Levels, Inventory, Control Techniques. Methods of Pricing
Material Issues.
Labour: Meaning and Components of Labour Cost. Concept,
Accounting and Control of Idle time and Overtime. Methods of
Wage Payment and Incentive Plans, Labour Turnover.
II Overheads: Collection, Classification, Allocation, 20
Apportionment and Absorption of Overheads (Primary and
Secondary Distribution), Machine Hour Rate.

Unit Output Costing: Concept of and Need for UnitOutput

III Costing; Preparation of Cost Sheet and Tender 30
Price; Preparation of Reconciliation Statement.
Process Costing: Preparation of Process Accounts; Treatment of
Normal and Abnormal Wastage; Treatment of Joint Product and
IV By-product; Contract Costing: Preparation of Contract 20
Account, Determination of Profit on Completed and Uncompleted
Contracts; Operating Costing.

Suggested Readings:
1. Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
2. Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; SultanChand, New
Delhi. (Hindi and English)
3. Tulsian P.C; Practical Costing: Vikas, New Delhi.
4. Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
5. Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis;Prentice-Hall
of India, New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: Course Title: Business Regulatory Framework
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Indian Contract Act, 1872: Definition & Nature of Contract,
I Classification; Offer & Acceptance; Capacity of Parties; Free 20
Consent; Consideration; Legality of Objects

Void Agreements; Performance of Contracts; Discharge of

Contract; Contingent Contracts; Quasi Contracts; Remedies for
II 24
Breach of Contract, Special Contracts: Indemnity & Guarantee;
Bailment & Pledge; Contract of Agency.

Sale of Goods Act, 1930: Contract of Sale of Goods, Conditions &

III Warranties; Transfer of Ownership; Performance of the Contract: 25
Remedial Measures;
Auction able Claims.
The Consumer Protection Act 2019 - Main Provisions
IV The Limited Liability Partnership Act 2008 - Main Provisions 21
The U.P. Shops and Commercial Establishment Act - Main
Provisions
Suggested Readings:
1. Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.
2. Chandha P.R: Business Law; Galgotia, New Delhi.
3. Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and English)
4. Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C. Sarkar &
Sons Pvt. Ltd., Kolkata.
5. Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for
all
 Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: Course Title: Income Tax Law and Accounts
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Evolution of Taxation System in India.
Introduction, Important Definitions: Assessee, Person, Income,
Total Income, Assessment Year & Previous Year. Agricultural
I 22
Income & its assessment. Residence & Tax Liability (Basis of
Charge). Capital & Revenue. Exempted Incomes.

Income from Salaries, Income from House Property.

II 31
Profits and Gains of Business and Profession,
Depreciation.
Capital gains, Income from Other Sources, Deductions from
III Gross Total Income, Computation of TaxLiability of an 21
Individual.
Set off and carry forward of losses and Clubbing of Income,
Procedure of Assessment, Advance Payment of Tax and
IV 16
Deduction of Tax at Source. Basics of filling Return: Types of
ITR, Form 16 & Form 26AS

Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi andEnglish)
3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya BhawanPublications,
New Delhi. (Hindi and English)
4. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications, Agra
5. Agarwal, B.K., Income Tax Law and Accounts (Hindi and English), Nirupam Sahitya Sadan
Agra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: Course Title: Fundamentals of Marketing
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:33
Total No. of Lectures: 60

Unit Topics No. of

Lectures
Introduction: Nature, scope and importance of marketing; Evolution of marketing
concepts; Marketing mix; Marketing environment. Micro and Macro environmental
factors.
I Consumer Behaviour – An Overview: Consumer buying process; Factors 15
influencing consumer buying decisions.
Market Selection: Market segmentation – concept, importance and bases; Target
market selection; Positioning concept, importance and bases; Product differentiation
vs. market segmentation.
II Product: Meaning and importance. Product classifications; Concept of product mix; 15
Branding, packaging and labelling; After-sales services; Product life-cycle; New
Product Development.
Pricing: Significance; Factors affecting price of a product; Major pricing methods;
Pricing policies and strategies.
Promotion: Nature and importance of promotion; Promotion Tools: advertising,
personal selling, public relations; sales promotion and publicity – concept and their
distinctive characteristics; Promotion mix; Factors affecting promotion mix decisions; 15
III
and Integrated Marketing Communication Approach.
Distribution: Channels of distribution - meaning and importance; Types of
distribution channels; Wholesaling and retailing; Factors affecting choice of
distribution channel; Distribution Logistics; Meaning, importance and decisions.
Retailing: Types of retailing – store based and non- store based retailing, chain stores,
specialty stores, supermarkets, retail vending machines, mail order houses, retail
cooperatives; Management of retailing operations: an overview; Retailing in India:
changing scenario.
Recent developments in marketing: Social Marketing, Online Marketing, Direct 15
IV Marketing, Services Marketing, Green Marketing, Relationship Marketing, Rural
marketing.
Suggested Readings:

 Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha,Marketing Management: A South
Asian Perspective, Pearson Education.
 Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK
 Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing,South Western Publishing, Ohio
 Chhabra, T.N., Principles of Marketing, Sun India Publication.
 Kumar, Arun & N. Meenakshi, Marketing Management, Vikas Publications.
 (Hindi and English)
 McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D.Irwin.
 Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation &Control, Cengage Learning.
 Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.
 Zikmund, William G. and Michael D’Amico, Marketing: Creating and KeepingCustomers in an E-Commerce World,
Thomson Learning.
 Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit,Marketing Concepts and Cases, Tata
McGraw Hill (Special Indian Edition).
 McCarthy, E. Jerome; Cannon, Joseph P., and William D. Perrault, Jr., BasicMarketing: A Managerial Approach,
McGraw Hills.
 Note- Latest edition of the text books should be used.
 This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Second Semester: Fourth

Subject: Commerce
Course Code: Course Title: Digital Marketing (Practical)
Credits: 2 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks: 33
Total No. of Practical Labs: 30

Unit Topics No. of

Hours
Introduction of the digital marketing, Digital vs. Real
Marketing, Digital Marketing Channels, Creating initial digital
I marketing plan, Content management, SWOT analysis, 4
Target group analysis.

Web design, Optimization of Web sites, MS Expression 6

II
Web, Creating web sites, SEO Optimization, Writing the
SEO content, Writing the SEO content, Google AdWords-
creating accounts, Google Ad Words- types.
Introduction to CRM, CRM platform, CRM models, CRM
strategy, Introduction to Web analytics, Web analytics –
levels, Introduction of Social Media Marketing, Social Media
III Marketing plan, Facebook Ads, Creating Facebook Ads, Ads
Visibility, Business opportunities and Instagram options, 10
Optimization of Instagram profiles, Integrating Instagram
with a Web Site and other social networks, Keeping up with
posts.
Creating business accounts on YouTube, YouTube
Advertising, YouTube Analytics, E-mail marketing, E- mail
IV marketing plan, E-mail marketing campaign analysis, 10
Keeping up with conversions, Digital Marketing Budgeting -
resource planning, cost estimating, cost budgeting, cost
control.
Suggested Readings:
1. Chaffey, D, F.E. Chadwick, R. Mayer, and K. Johnston (2015). Internet Marketing: Strategy,
Implementation, and Practice. Pearson India

2. Frost, Raymond D., Alexa Fox, and Judy Strauss (2018). E- Marketing. Routledge
3. Gupta, Seema (2018). Digital Marketing. McGraw Hill Education (India) Private Ltd.
4. Kapoor, Neeru. E-Marketing, Pinnacle learning
5. Kotler, Philip, HermawanKartajaya, and Iwan Setiawan (2017). Digital Marketing:
4.0 Moving from Traditional to Digital. Pearson India
6. Ryan, Damian and Jones Calvin (2016). Understanding Digital Marketing: Marketing
Strategies for engaging the Digital Generation.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: Course Title: Fundamentals of Entrepreneurship
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 90

Unit Topics No. of

Lectures
Entrepreneurship: Meaning, Concept, Characteristics, Need,
Functions, Theories of Entrepreneurship. Entrepreneur:
I Meaning, Characteristics, Qualities, Functions, Types, 22
Difference between Entrepreneurship & Entrepreneur.
Difference between Entrepreneur, Intrapreneur & Manager.
Entrepreneurship & Environment.
Success story of some renowned Indian Enterprneurs
Entrepreneurship Development Programme (EDP): Meaning,
Need, Objective, Steps, Outline, Achievements, Government
II Assistance and Incentives. Women Entrepreneurship: 31
Meaning, Characteristics, Problems and Steps taken to
promote Women Entrepreneur. Qualities of Women
Entrepreneur.
Promotion of a Venture: Concept of Projects, Project
III Identification, Formulation and Report, Project Appraisal. 21
Product Selection and Techniques, Raising of Funds:
Concept, Need, Types and Sources.
MSME Business: Process of Establishing MSME Business,
Nature, Objectives and Importance of Small Business. Role
IV of Financial Institutions in Financing of MSME Business, 16
Infrastructural Facilities. Legal Requirements for
Establishment of New Unit. Entrepreneurial Consultancy
Process and Methods.

Suggested Readings:
1. Desai, Vasant, “Dynamics of Entrepreneurial Development and Management”,Himalaya
Publishing House
2. Desai, Vasant, “Management of Small Scale Industry”, Generic
3. Drucker, Perer, “Innovation and Entrepreneurship”, Harper Business; Reprint edition
4. Gupta, C.B. & Srinivasan, N.P., “Entrepreneurship Development”, S. Chand
5. Kenneth, P.Van, “Entrepreneurship and Small Business Management”
6. Pareek, Udai& Ven, “Developing Entrepreneurship book on Learning System”
7. Agrawal, R.C., ‘UdyamitaVikas”(Hindi)
8. Khanka, S.S. “Entrepreneurship Development”, S. Chand & CompanyNote-
Latest edition of the text books should be used.
9. This course can be opted as an elective by the students of following subjects:
Open for all
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: Course Title: Corporate Accounting
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Issue of Shares: Share Capital and its Types, Forfeiture And
I 15
Re Issueof Shares, Redemption of Preference Shares.
Debentures: Features & Types, Issue And Redemption of
Debentures, Profit Prior To Incorporation, Final Accounts,
II General Instruction For Preparation of Balance Sheet And 19
Statement of Profit And Loss.

Accounts of Holding and Subsidiary Companies:

III Consolidate Balance Sheet of Holding companies with one 20
subsidiary only. Consolidated Profit and Loss Account

Accounting For Amalgamation of Companies As Per Indian

Accounting Standard 14. Meaning, Characteristics And
IV Objectives of Amalgamation, 21
Accounting For Internal Reconstruction Internal And
External.
Suggested Readings:
1. Gupta RL Radhaswami M, Company Accounts Sultan Chand And
Company(Hindi and English)
2. Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing(Hindi and
English)
3. Shukla SM And Gupta SP Advanced Accountancy Sahitya Bhawan Publication(Hindi and
English)
4. Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal
5. Gupta K.G., Corporate Accounting, K.G. Publications, Modinagar
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerce
Course Code: Course Title: Goods and Services Tax
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Indirect Tax: Meaning, Features, Difference Between Direct And Indirect Tax,
Types Of Indirect Tax Before GST, Shortcoming Of Indirect Tax System During
Pre GST Era. GST Meaning Advantages, Disadvantages Of Evaluation Of GST,
17
I Structure Of GST, CGST, SGST, IGST UTGST, And Important Definition Under
GST Act.
Time Of Supply: Meaning Of Goods And Services, TOS Under Reverse Charge
Mechanism, Invoicing Provisions, Provisions Related With Change Changes In GST
Rate.
Place Of Supply: POS Meaning, POS Of Goods And Services, Intra state And
16
II Interstate Supply.
Value Of Supply: Meaning, Provisions Related With Determination Of Value
Of Supply Of Goods And Services, Determination Of GST Liability.

Input Tax Credit ITC: Meaning Of Utilization Of ITC, Block Credit, Supply Not
Eligible For ITC, Matching, Reversal And Reclaim Of ITC. Payment Under
GST: Manner Of Payment Of GST Liability, Concept Of Electronic, Cash Credit
And Liability Ledger, Refund Of Excess GST. Return: Meaning, Purpose And
Importance, Different Types Of Return, Due Date Of Filing Return, Assessment
25
Under GST: Meaning, Types Sales Assessment, Provisional Assessment,
III
Summary Assessment, Best Judgment Assessment.

Registration: Meaning Of Final Registration,

IV 17
Compulsory Registration, and Procedure For New Registration,
Amendment And Cancellation Of Registration. Accounts And Records: Manner
Of Maintenance Of Accounts, Period Of Retention Of Relevant Records. Invoice:
Format, Types Debit And Credit Note, Voucher Audit: Meaning, Types
Mandatory, Departmental And Specific Audit, Penalty
And Under GST, E -Way Bill.
Suggested Readings:
1. Malhotra XE and Agarwal goods and services tax Agra India Sahib BhawanPublication English and Hindi
2. Agarwal Raj ke advanced handbook on GST background material on model GSTlaw Sahitya Bhawan Publications.
3. Bansal K. M. GST Customer law taxman Publication private limited Universityedition
4. RK Singh PK a bird's eye view of GST Asia law house
5. Singhania VK student's guide to GST and customs law taxman Publication privatelimited University edition
6. Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHING HOUSE, AGRA
7. Babu, Deepak: GST: A Revolution on Indian Tax System, ISARA Solutions, NewDelhi
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: Course Title: Business Finance
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures (in hours per week): 75

Unit Topics No. of

Lectures
Business Finance: Nature And Scope, Finance Function
Investment Financing And Dividend Decisions, Capital
I Budgeting: Meaning Nature And Importance Investment 15
Decisions Are Its Major Evaluation Criteria.

Cost Of Capital: Meaning, Importance, CalculationOf Cost

II Of Debt, Preference Shares, Equity Shares And Retained 19
Earnings, Combined (Weighted) Cost OfCapital, Capitalization-
Meaning, Overcapitalization.
Dividend Policies: Issues In Dividend Policies, Dividend
III Models, Sources Of Funds: Long Term Funds, Short Term 20
Funds, Nature Significance And Determinants Of Working
Capital. Leverage Analysis
Time value of Money, Uses of simple and Compound interest in
business finance.
IV Capital Market: (A) New Issue Market (B) Secondary Market 21
Functions And Role Of Stock Exchange (BSE, NSE,) Money
Market: Indian Money Markets- Composition And Structure.
Valuation of Securities.

Suggested Readings:
1. Avadhani V A Financial System
2. Bhalla VK Modern Working Capital Management
3. Chandra Prasanna Financial Management Theory And Practices
4. Khan NY And Jain PK Financial Management Tax And Problems
5. Pandey I M Financial Management
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: Course Title: Principles and Practices of Insurance
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Risk: Meaning, Types, Causes, Methods of Handling Risks.
Insurance: Meaning, Origin & Development, Functions, Types,
I Principles, Advantages, Reinsurance,Double-Insurance. 17

Life Insurance: Meaning, Importance, Essentials of Life

Insurance Contract, Procedure of Life Insurance. Life Insurance
II Policies, Nomination & Assignment, Surrender Value. Life 20
Insurance Corporation: Functions& Organization.

Marine Insurance: Meaning, Significance, Scope and Insurable

Risk, Characteristics of Marine Insurance, Contract, Types of
III Marine Policies, Main Clauses in Marine Policies and Marine 18
Losses.

Fire Insurance: Meaning, Hazards in Fire Insurance, Scope,

importance, Fire Insurance Contract, Conditions of Fire
IV Insurance Policy & Procedure. Miscellaneous Insurance: Motor 20
Insurance, Burglary, Live-stock, Cropand Health Insurance.

Suggested Readings:
1-Mishra M.N., Insurance- Principles & Practice.2-

Gupta O.S., Life Insurance.

3- Vinayakam, M. Radhaswami &Vasudevam, Insurance- Principles & Practice.4- Kothari

&Bhall, Principles & Practice of Insurance.

5- ीवा व बालच , बीमा के त I

Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: Course Title: Monetary Theory and Banking in India
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Money: Functions, Alternative Measures To Money Supply In
India And Their Different Components, Meaning And
Changing Relative Importance Of Each Component, High
I Powered Money- Meaning And Uses, Sources Of Changes In 17
High Powered Money.

Indian Banking System: Definition Of Bank, Commercial

Banks, Importance And Functions, Structure Of Commercial
II Banking System In India. Regional Rural Banks, Cooperative 17
Bank In India. Process Of Credit Creation By Banks;
Determination Of Money Supply And Total Bank Credit.

The Reserve Bank of India: Functions, Instruments Of Monetary

And Credit Control; Main Features Of Monetary Policy Since
Independence, Interest Rates; Various Rates In India (As Bond
III Rate, Bill Rate, Deposit Rate, etc.) Impact Of Inflation And 25
InflationaryExpectations. e-Banking and cyber threats

Development Banks And Other Non-Banking Financial

Institution: Main Features, Problems And Policies For
IV Allocation Of Institutional Credit, Problem Between The 16
Government And The Commercial Sector, Inter-Sectoral And
Inter-RegionalProblems, Problem Between Large And Small
Borrowers.

Suggested Readings:
1. Saha SK Indian Banking System SBPD Publication (Hindi and English)
2. Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and English)
3. Gupta SB Monetary Planning Of India
4. Khan M Y Indian Financial System Theory And Practice
5. Sengupta A K & Agarwal K Money Market Operations In IndiaNote-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: Course Title: Accounting for Mangers
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Management Accounting- Concept, Meaning, Characteristics,
Difference between Financial Accounting Management Accounting,
Difference between Cost Accounting and Management Accounting,
Techniques, Objectives and Importance. Management Accountant-
Duties, Status, Functions and Responsibility. Financial Statement
I Analysis and Interpretation - Meaning, Objectives, Characteristics of an 17
Ideal Financial Statement, Parties Interested in Financial Statement,
Types of Financial Analysis - Horizontal, Vertical and Trend Analysis.

Ratio Analysis: meaning, Utility, Classification of

II Ratios - Profitability Ratio, Activity Ratio and FinancialPosition Ratios. 16
Fund Flow and Cash Flow Statement- Concept, Meaning of the term
Fund and Preparation ofFund Flow Statement and Cash Flow Statement
(As-3).
Business Budgeting: Meaning of Budget and Budgeting, Objectives,
Limitations and importance, Essentials of effective Budgeting,
Classification of Budgets- Flexible budget and Zero Based Budget.
Marginal Costing: Meaning, Determination of Profit under Marginal
III Costing, Pricing of Product, make or by Decision, Selection of most 22
profitable channel. Break Even Analysis: Concept and Practical
Applications of Break even Analysis.
Standard Costing and Variance Analysis: Meaning and Objectives of
Standard Costing Setting of Standard, Variance Analysis: Material and
Labour Variance. Reporting to Management: Meaning, Objectives,
IV Principles of Reporting, Importance of Reports, Classification of 20
Reports, Reporting at different Levels of Management.
Suggested Readings:

 Homgren, C.T., Gary L. Sundem and William O. Stratton: Introduction toManagement Accounting, Prentice
Hall of India, Delhi.
 Homgren, Charles T., George Foster and Srikant M. Dailiar; Cost Accounting; AManagerial Emphasis,
Prentice Hall of India, Delhi.
 Lall, B.M. and I.C. Jain: Cost Accounting: Principles and Practice, Prentice Hallof India, Delhi.
 Welsch Glenn A., Ronald W. Hilton and Paul N. Gordon Budgeting, ProfitPlanning and Control,
Prentice hall of India, Delhi.
 Baig Nafees: Cost Accounting, Rajat Publications, New Delhi. Baig Nafees: Management Accounting &
Control, Ashish Publishing Home, New Delhi.
 Sharma R.K. and Gupta S.K.; Management Accounting, Kalyani Publishers,Ludhiyana. (Hindi and English)
 Lal Jawahar; Managerial Accounting, Himalya Publishing House, New Delhi.
 Misra, A.K., Management Accounting, (Hindi and English) Navneet Prakashan,Nazibabad.
 Note- Latest edition of the text books should be used.
 This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: Course Title: Auditing
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Audit and Audit Process: Meaning, Nature, Objectives and Various
Classes of Auditing, Standard of Auditing, Pronouncements on accepted
I Auditing practices, Internal Control and the need for its evaluation by
17
the Auditor.
Methodology of Accounting, Auditing and Fraud risk management in
Kautilya’s Arthshastra.
Audit Procedures: Verification programme-selective verification,
Audit in depth, test checking, Auditor’s Approach to statistical
II sampling, Routine checking, vouchers, verification and valuation of 15
assets and liabilities, Auditor’s Report on Profit and Loss Account and
Balance Sheet.
Audit of Limited Companies: Qualifications and Appointment of
Company Auditors, their powers, duties and liabilities as per Company
III Act 2013 Audit of share capital, share transfer and managerial 19
remuneration, Additional matters in the Auditor’s Report under CARO

Audit of Public Sector Undertaking and Banks: Special features

concerning Audit of departmental undertakings, Statutory Corporations
and Government Companies, Procedure of appointment of Auditors,
Special features relating to the audit of Banks, Audit of Insurance
Companies and audit of non-profit companies. Cost Audit: Importance
IV of cost audit, Provisions regarding cost audit, Cost Audit report, Tax and 24
Social Audit. Internal Audit: Objective and scope of Internal Audit,
Responsibilities and Authority of Internal Auditors, Relationship between
internal auditor and statutory auditor.

Suggested Readings:
1. Gupta Kamal : Contemporary Auditing, TATA Mc Graw, New Delhi.
2. Tandon, B.N. : Principles of Auditing, S. Chand & Company, New Delhi.
3. Pargare Dinkar : Principles and practices of Auditing, Sultan Chand, New Delhi.
4. Sharma, T.R. : Auditing Principles and Problems, Sahitya Bhawan, Agra. (Hindi andEnglish)
5. Yadav, Pankaj, Auditing, Neel Kamal Prakashan, Delhi(Hindi and English)
6. Sharma, Sanjeev, Auditing: MK Publications , Agra (Hindi and English)Note- Latest edition
of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Third Semester: Sixth

Subject: Commerce
Course Code: Course Title: Financial Market Operations
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Financial Markets an Overview: Meaning of Financial Market and
its Significance in the Financial System. Financial Markets in the
Organized Sector - Industrial Securities Market, Government Securities
Market, Long-term Loans Market, Mortgages Market, Financial
I 17
Guarantee Market, Meaning and Structure of Money Market in India,
Characteristics of a Developed Money Market, Significance and
Defects of Indian Money Market.
Capital Market: New issue market - Meaning and Functions of New
Issue Market, Instruments of New Issues, Players and their role in the
II New Issue Market, issue-pricing and marketing. Defects and Remedies 26
of New Issue Market.
Secondary market: Functions and role of stock exchange; Listing
procedure and legal requirements; Public Stock Exchanges-NSE, BSE
and OTCEI. Functionaries on Stock Exchanges: Brokers, Sub brokers,
III 16
market makers, jobbers, portfolio consultants, institutional investors.
Investor Protection: Grievances concerning stockexchange
dealings and their removal, Demat Trading.
IV 16
SEBI Guidelines - Primary Market, Secondary Market and the
Protection of investor’s interest, NCLT &NCLAT.

Suggested Readings:
1. Machiraju, ‘Indian Financial System’ – Vikas Publishing House.
,
2. Varshney P.N., & Mittal D.K., ‘Indian Financial System’, Sultan Chand & Sons New Delhi.
3. Avadhani V.A Capital Market, Himalaya Publishing House, New Delhi
4. Mulay, M. A., “New Issues Capital Market in India”
5. Gordon & Natarajan, “Indian Financial System” Himalaya Publishing House.
6. Avdhani, V. A., “Investment Management” Himalaya Publishing House.
7. Gupta, O. P., “Indian Securities Market”.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for all
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: Course Title: Human Resource Management
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Human Resource Management concept and function, role of
competencies of HR manager at our policies evolution of HRM
I emerging challenges of Human 15
Resource Management workforce diversity empowerment VRS
work life balance downsizing.
Recruitment & Selection: Recruitment, factors
affecting recruitment, sources of recruitment, Selection
II – Process, selection test, Interview, Orientation, 20
Placement. Training & Development: Training-
Objectives & Importance of training, Training
Methods-On job training and off- the job training.
Employee Compensation: Compensation & Welfare, Job
III Evaluation. Performance Appraisal: Techniques, Job 25
Enlargement & Job Enrichment, Quality of Work
Life, Worker’s Participation in Management.
EMPLOYEE WELFARE: Various welfare schemes & Safety
Measures. Employee Benefits – Meaning and its types, Fringe
Benefits; Remuneration – Salary, Bonus, Commission, Long
IV Term Incentives, Perquisites. Grievance Handling & Discipline 15
– Meaning, Importance. Collective Bargaining – Meaning
and Importance, Process.

Suggested Readings:
1. Aswathappa K Maine resource management Tata McGraw Hill
2. Verma Pramod SaviBagiyaprabandhan Rao VSP human resource managementExcel books
3. Tripathi PC personnel management and Industrial Relations Sultan Chand andsons
4. Agarwal &Fauzdar, Human Resource Management-SBPD Publishing House,Agra (
English/Hindi)
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for
all
 Programme :B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: Course Title: Business Ethics and Corporate Governance
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:33
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Values – Importance, Sources of Value Systems, Types, Values,
Loyalty and Ethical Behaviour, Values across Cultures; Business
I Ethics – Nature, Characteristics and Needs, Ethical Practices in 17
Management.
Indian Value System and Business Ethics
The Ethical Value System – Universalism, Utilitarianism,
Distributive Justice, Social Contracts, Individual Freedom of Choice,
II Professional Codes; Culture and Ethics – Ethical Values in 26
different Cultures, Culture and Individual Ethics.
Law and Ethics – Relationship between Law and Ethics, Other
Bodies in enforcing Ethical Business Behaviour, Impact of Laws on
Business Ethics; Social Responsibilities of Business – Environmental
III 16
Protection, Fair Trade Practices, Fulfilling all National obligations
under various Laws, Safeguarding Health and well- being of
Customers.
Corporate Governance: Issues, need, corporate governance code,
transparency & disclosure, role of auditors, board of directors and
IV shareholders; Global issues of governance, accounting and regulatory 16
frame work, corporate scams, committees in India and abroad,
corporate social responsibility.

Suggested Readings:
1. Kitson Alan- Ethical Organisation, Palgrave
2. L. T. Hosmer : The Ethics of Management, Universal Book.
3. D. Murray : Ethics in Organizational, Kogan Page.
4. S. K. Chakraborty : Values and Ethics in Organisation, OUPNote-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects:Open for
all
 Course prerequisites: To study this course, a student may have any subject inclass12th.
Suggested equivalent online courses:
There are lots of online certificate and diploma courses available in variousuniversities
and institutions.
Further Suggestions:
After completing B.Com. student has a vast choice in different fields where they can explore their
inner talent. Job areas for commerce graduate are in Business Consultancies, Educational Institutes,
Industrial Houses, Public Accounting Firms, Policy Planning, Foreign Trade, Banks, Budget
Planning, Inventory Control, Merchant Banking, Marketing, Working Capital Management, Treasury
and Forex Department, Investment Banking and so many for them explore further.
Greater employment opportunities
In many career sectors, such as Higher Education, Administration, public affairs, and social services,
a master’s degree is replacing a bachelor’s as the minimum requirementfor employment.
Earlier with a bachelor’s degree like B.Com. one could secure an entry-level position as an admissions
counselor, academic adviser, or student services coordinator. While holding a graduate degree is not a
guarantee of ultimate success, it certainly opens manymore doors for employment.
Plethora of Specialisation
You may get options for specialisation during your bachelor’s in Commerce degree. Some of them
are Taxation, Marketing, Computers, etc. But, most of the times, there is a general degree i.e., B.Com.
that provides knowledge in Commerce and Business. So, if you want to pursue education based on a
specific industry or profession the Bachelor of Commerce programme targets a number of
specialisations from Finance to Marketingto HR to Logistics and Supply Chain Management.

Helps in Overall Personality Development

Pursuing a bachelor’s degree can be one of the most exhilarating experiences, in fact, you have just
started your journey in this competitive world and a bachelor’s of commerce (B. Com) helps you face
the world right after school. But a Master in Business Administration prepares you to suit yourself to
the industry’s needs. The curriculum is carefully knitted and includes workshops, seminars, projects,
etc. that develops your overall personality.

Vast Career choice

There are so many courses available for B.Com. Students such as M.Com., MBA, CA (Chartered
Accountant), CS (Company Secretary), MCA and many of the diploma courses, etc. After completion
of Bachelor in Commerce, an individual has the option to pursue higher studies as M-Com (Masters of
Commerce) or MBA (Masters in Business Administration), both being postgraduate program focusing
in Commerce, Accounting, Economics, and Management related subjects. Not only this Bachelor
program also prepares students for CA (Chartered Accountant), CS (Company Secretary) and CMA
(Cost and Management Accountant) as an advance career option in this field.

At the End of the whole syllabus any remarks/ suggestions:

The whole syllabus of Undergraduate Commerce is divided into three parts. After first year (two
semesters) completion the certificate awarded is called C.Com. (Certificate in Commerce), after two
year (four semester) completion the diploma awarded is called D.Com. (Diploma in Commerce) and
after three year (six semester) completion the bachelor degree of commerce awarded is called B.
Com. (Bachelor of Commerce).