SRI SRI UNIVERSITY

COURSE STRUCTURE & SYLLABUS OF

BACHELORS OF COMMERCE (HONS)
B.VOC (RETAIL MANAGEMENT)

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 Course Structure
1ST SEMESTER

CODE SUBJECT NAME CATEGORY CREDITS

BCM 101 BUSINESS ORGANIZATION & MANAGEMENT CORE 4
BCM 102 FINANCIAL ACCOUNTING CORE 4
BCM 103 BBA 5TH SEMESTER+A54:D64 CORE 4
BCM 104 ENVIRONMENTAL SCIENCE CORE 4
BCM 105 COMMUNICATIVE ENGLISH CORE 4
BCM 106 BABKING CORE 4

2ND SEMESTER

CODE SUBJECT NAME CATEGORY CREDITS

BCC 201 BUSINESS MATHEMATICS CORE 4
BCC 202 COMPUTER & ITS APPLICATION CORE 4
BCC 203 MACRO ECONOMICS CORE 4
BCC 204 BUSIINESS COMMUNICATION CORE 4
BCC 205 COMMERCIAL GEOGRAPHY CORE 4
BCC 206 COST ACCOUNTING CORE 4

3RD SEMESTER

CODE SUBJECT NAME CATEGORY CREDITS

BCC 301 BUSINESS STATISTICS CORE 4
BCC 302 INDIRECT TAX CORE 4
BCC 303 MANAGEMENT ACCOUNTING CORE 4
BCC 304 HUMAN RESOURSE MANAGEMENT CORE 4
BCC 305 BUSINESS LAW CORE 4
BCC 306 DATABASE MANAGEMENT SYSTEM CORE 4

4TH SEMESTER

CODE SUBJECT NAME CATEGORY CREDITS

BCC 401 GOODS & SERVICE TAX CORE 4
BCC 402 FINANCIAL MANAGEMENT CORE 4
BCC 403 PRINCIPLES OF MARKETIONG CORE 4
BCC 404 INDIAN ECONOMY CORE 4
BCC 405 ACCOUNTING SOFTWARE CORE 4
BCC 406 INTERNATIONAL BUSINESS CORE 4

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 5TH SEMESTER

CODE SUBJECT NAME CATEGORY CREDITS

BCC 501 BUSINESS POLICT & STRATEGY MANAGEMENT CORE 4
BCC 502 AUDITING CORE 4
BCC 503 OFFICE MANAGEMENT & AUTOMATION CORE 4
BCC 504 CORPORATE FINANCE CORE 4
FINANCIAL MARKETSINSTITUTION & FINANCIAL
BCE 501 SERVICES CORE 4
MINOR PROJECT 4

BVOC TT 2018-21

CODE SUBJECT NAME CREDITS

BTC 501 BUSINESS POLICT & STRATEGY MANAGEMENT 4
BTC 502 TOURISM PRODUCTS OF INDIA 4
BTC 503 HOSPITALITY MANAGEMENT 4
BTC 504 MANAGEMENT OF TRAVEL AGENCY 4
BTC 505 SUSTAINABLE DEVELOPMENT & ECO TOURISM 4
MINOR PROJECT 4

6TH SEMESTER

CODE SUBJECT NAME CATEGORY CREDITS

CORPORATE GOVERNANCE ETHICS & SOCIAL
BCC 601 RESPONSIBILITY CORE 4
BCC 602 ENTRPRENEURSHIP DEVELOPMENT CORE 4
BCC 603 E COMMERCE CORE 4
INSURANCE RISK MANAGEMECORPORATE
BCC 604 ACCOOUNTING CORE 4
SECURITY ANALYSIS & PORTFOLIO
BCE 601 MANAGEMENT CORE 4
CORPORATE ACCOUNTING CORE 4
MAJOR PROJECT 4

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SEMESTER-I

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 BUSINESS ORGANIZATION AND MANAGEMENT
PAPER CODE- BCC101

Course Objectives:
 The basic objective of this course is to deliver the students a proper understanding of
organizational dynamics
 The study of various management concepts essential for every manager.
Learning Outcomes:
 Understand the organizational dynamics of a firm.
 Understand various management concepts.

Module: I Foundation of Indian Business

Manufacturing and service sectors; Small and medium enterprises; Problems and
government policy. India’s experience of liberalization and globalization. Technological
innovations and skill development. ‘Make in India’ Movement. Social responsibility and
ethics Emerging opportunities in business; Franchising, Outsourcing, and E-commerce.

Module: II Business Enterprises

Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family Firm,
Partnership firm, Joint Stock Company, Cooperative society; Limited Liability Partnership;
Choice of Form of Organisation. Government - Business Interface; Rationale and Forms of
Public Enterprises. International Business. Multinational Corporations

Module: III Management and Organization

The Process of Management: Planning; Decision-making; Strategy Formulation.
Organizing: Basic Considerations; Departmentation – Functional, Project, Matrix and
Network; Delegation and Decentalisation of Authority; Groups and Teams.

Module: IV Leadership, Motivation and Control

Leadership: Concept and Styles; Trait and Situational Theory of Leadership. Motivation:
Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors Theory.
Communication: Process and Barriers; Control: Concept and Process

Functional Areas of Management: Marketing Management: Marketing Concept;

Marketing Mix; Product Life Cycle; Pricing Policies and Practices
Financial Management: Concept and Objectives; Sources of Funds – Equity Shares,
Debentures, Venture Capital and Lease Finance. Securities Market, Role of SEBI.
Human Resource Management: Concept and Functions; Basic Dynamics of Employer –
Employee Relations.

Suggested Readings:
1. Kaul, V.K., Business Organisation and Management, Pearson Education, New Delhi
2. Chhabra, T.N., Business Organisation and Management, Sun India Publications, New Delhi,
3. Gupta CB, Modern Business Organisation, Mayur Paperbacks, New Delhi
4. Koontz and Weihrich, Essentials of Management, McGraw Hill Education.
5. Basu, C. R., Business Organization and Management, McGraw Hill Education.
6. Jim, Barry, John Chandler, Heather Clark; Organisation and Management, Cengage Learning.
7. B.P. Singh and A.K. Singh, Essentials of Management, Excel Books
8. Buskirk, R.H., et al; Concepts of Business: An Introduction to Business System, Dryden Press,

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 FINANCIAL ACCOUNTING
PAPER CODE- BCC102

Course Objectives:
 The course attempts to impart basic accounting knowledge and concepts underlying
financial accounting.
 The paper would also introduce the requirements and competency for preparing,
analyzing and interpreting financial statements with particular reference to broad
framework of financial decision-making in an organization.

Learning Outcomes:
 Understand basic accounting and concepts underlying financial accounting.
 Understand the requirements and competency for preparing, analyzing and
interpreting financial statements with particular reference to broad framework of
financial decision-making in an organization.

Module I: Overview
(a) Theoretical Framework: (i) Accounting as an information system, the users of
financial accounting information and their needs. Qualitative characteristics of
accounting, information. Functions, advantages and limitations of accounting. Branches of
accounting. Bases of accounting; cash basis and accrual basis. (ii) The nature of financial
accounting principles – Basic concepts and conventions: entity, money measurement,
going concern, cost, realization, accruals, periodicity, consistency, prudence
(conservatism), materiality and full disclosures. (iii) Financial accounting standards:
Concept, benefits, procedure for issuing accounting standards in India. Salient features of
First-Time Adoption of Indian Accounting Standard (Ind-AS) 101. International Financial
Reporting Standards (IFRS): - Need and procedures. (b) Accounting Process: From
recording of a business transaction to preparation of trial balance including adjustments.
(c) Computerized Accounting Systems: Computerized 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 Accounts,
Trial Balance, Profit and Loss Account, Balance Sheet, Funds Flow Statement, Cash Flow
Statement Selecting and shutting a Company; Backup and Restore data of a Company

Module II: Business Income & Final Accounts

Business Income
i. Measurement of business income-Net income: the accounting period, the
continuity doctrine and matching concept. Objectives of measurement.
ii. Revenue recognition: Recognition of expenses.
iii. The nature of depreciation. The accounting concept of depreciation. Factors in
the measurement of depreciation. Methods of computing depreciation: straight
line method and diminishing balance method; Disposal of depreciable assets-
change of method.
iv. Inventories: Meaning. Significance of inventory valuation. Inventory Record
Systems: periodic and perpetual. Methods: FIFO, LIFO and Weighted Average.
Salient features of Indian Accounting Standard (IND-AS): 2

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(b) Capital and revenue expenditures and receipts: general introduction only.
Preparation of financial statements of non-corporate business entities

Module III: Accounting for Hire-Purchase and Installment Systems, Consignment,

and Joint Venture

i) Accounting for Hire-Purchase Transactions, Journal entries and ledger accounts in

the books of Hire Vendors and Hire purchaser for large value items including Default and
repossession.
ii) Consignment: Features, Accounting treatment in the books of the consignor and
consignee.
iii) Joint Venture: Accounting procedures: Joint Bank Account, Records Maintained by
Coventurer of (a) all transactions (b) only his own transactions. (Memorandum joint
venture account).

Module IV: Accounting for Inland Branches& Dissolution partnership Firm

Concept of dependent branches; accounting aspects; debtors system, stock and debtors
system, branch final accounts system and whole sale basis system. Independent branches:
concept accounting treatment: important adjustment entries and preparation of
consolidated profit and loss account and balance sheet. Accounting of Dissolution of the
Partnership Firm Including Insolvency of partners, sale to a limited company and
piecemeal distribution

Suggested Readings:
1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw Hill Education, 13th Ed. 2013.
2. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting,
Pearson Education.
3. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New
Delhi.
4. M.C.Shukla, T.S. Grewal and S.C. Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New
Delhi.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi.
6. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
7. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book
House
8. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
9. Tulsian, P.C. Financial Accounting, Pearson Education.
10. Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi

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 MICRO ECONOMICS
PAPER CODE- BCC103

Course Objectives:
 To acquaint the students with the concepts of microeconomics dealing with
consumer behaviour and producer behavior.
 To understand the behaviour of firms under different market structures.
Learning Outcomes:
 Understand concepts of microeconomics dealing with consumer behaviour and
producer behavior.
 Understand the behaviour of firms under different market structures.

Module I: Consumer Behaviour and Elasticity of Demand

Basic demand and supply analysis; Elasticity of demand: price, income and cross
elasticity, point elasticity and arc elasticity, marginal revenue, average revenue and price
elasticity of demand; Ordinal utility analysis of consumer behaviour: Budget line and
indifference curve, consumer equilibrium. Income consumption curve and Engel curve,
Price consumption curve and derivation of demand curve, Income and Substitution
Effects of a price change; Consumers’ Surplus; Revealed Preference theory.

Module II: Production and Cost

Average and marginal product curves, three stages of production, Production isoquants,
marginal rate of technical substitution, economic region of production, Isocost lines,
optimal combination of resources, the expansion path, returns to scale. Cost of
Production: Concept of explicit costs, implicit costs and opportunity costs of production,
derivation of short run and long run cost curves. Economies and Diseconomies of scale
and the shape to the long run average cost. Learning curve and economies of scope.

Module III: Perfect Competition

Assumptions, Equilibrium of the firm and the industry in the short run, Supply curve of
firm and industry in the long run. Consumers’ and Producers’ Surplus and the efficiency
of perfect competition. Welfare effects of an excise tax.

Module IV: Monopoly

Monopoly short run and long run equilibrium. Shifts in demand curve and the absence of
the supply curve. Measurement of monopoly power and the rule of thumb for pricing.
Comparison of pure competition and monopoly and the social costs of monopoly power
including deadweight loss. Degree of price discrimination.

Imperfect Competition: Monopolistic competition: price and output decision in the

short run and long run, monopolistic competition and economic efficiency. Oligopoly and
Interdependence: Cournot's duopoly model (with reaction curves), kinked demand curve
model, dominant firm price-leadership model, centralized cartels. Prisoners’ Dilemma
Suggested Readings:
1. Pindyck, R.S., D. L. Rubinfeld and Mehta, P. L. Microeconomics, Pearson Education.
2. Salvatore, Dominick, Principles of Microeconomics, Oxford International Student Edition.
3. Gould, J.P., and Lazear, E.P. Microeconomic Theory, All India Traveller Bookseller, New
Delhi.
4. Salvatore, D. Schaum’s. Outline of Theory and Problems of Microeconomic Theory,
McGraw-Hill International Edition.

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 ENVIRONMENTAL SCIENCE
PAPER CODE- BCC104

Course Objectives:
 To enhance knowledge skills and attitude to environment
 To provide exposure to the field to provide student first-hand knowledge on various
local environmental aspects

Learning Outcomes:
 Acquire knowledge and change attitude to environment.
 Understand various local environmental aspects and perspectives.

Module I: Multidisciplinary Nature of Environmental Science

Definition, scope and importance; Natural Resources: Renewable and non-renewable
resources: Natural resources and associated problems: a) Forest resources: Use and over-
exploitation, deforestation, case studies. Timber extraction, mining, dams and their effects
on forest and tribal people. b) Water resources: Use and over-utilization of surface and
ground water, floods, drought, conflicts over water, dams-benefits and problems. c)
Mineral resources: Use and exploitation, environmental effects of extracting and using
mineral resources, case studies. d) Food resources: World food problems, changes caused
by agriculture and overgrazing, effects of modern agriculture, fertilizer-pesticide
problems, water logging, salinity, case studies. e) Energy resources: Growing energy
needs, renewable and non-renewable energy sources, use of alternate energy sources.
Case studies. f) Land resources: Land as a resource, land degradation, man induced
landslides, soil erosion and desertification: Role of an individual in conservation of
natural resources and Equitable use of resources for sustainable lifestyles.

Module II: Ecosystems, Biodiversity and its Conservation

a) Concept of an ecosystem: Structure and function of an ecosystem, Producers,
consumers and decomposers, Energy flow in the ecosystem, Ecological succession, Food
chains, food webs and ecological pyramids, Introduction, types, characteristic features,
structure and function of Forest ecosystem, Grassland ecosystem, Desert ecosystem,
Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries);
b) Biodiversity and its conservation: Introduction – Definition: genetic, species and
ecosystem diversity, Biogeographical classification of India, Value of biodiversity:
consumptive use, productive use, social, ethical, aesthetic and option values, Biodiversity
at global, National and local levels, India as a mega-diversity nation, ot-sports of
biodiversity, Threats to biodiversity: habitat loss, poaching of wildlife, man-wildlife
conflicts, Endangered and endemic species of India, Conservation of biodiversity: In-situ
and Ex-situ conservation of biodiversity.

Module III: Environmental Pollution

a) Definition, Cause, effects and control measures of: Air pollution, Water pollution, Soil
pollution, Marine pollution, Noise pollution, Thermal pollution, Nuclear hazards, Solid
waste Management: Causes, effects and control measures of urban and industrial wastes.
Role of an individual in prevention of pollution, Pollution case studies, Disaster
management: floods, earthquake, cyclone and landslides.
b) Social Issues and the Environment, From Unsustainable to Sustainable development,
Urban problems related to energy, Water conservation, rain water harvesting, watershed
management, Resettlement and rehabilitation of people; its problems and concerns. Case

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Studies, Environmental ethics: Issues and possible solutions. Climate change, global
warming, acid rain, ozone layer depletion, nuclear accidents and holocaust, Case Studies;
Wasteland reclamation, Consumerism and waste products, Environment Protection Act.,
Air (Prevention and Control of Pollution) Act., Water (Prevention and control of
Pollution) Act, Wildlife Protection Act, Forest Conservation Act, Issues involved in
enforcement of environmental legislation, Public awareness.

Module IV: Human Population and the Environment

a) Population growth, variation among nations, Population explosion – Family Welfare
Programme, Environment and human health, Human Rights, Value Education, HIV/AIDS,
Women and Child Welfare, Role of Information Technology in Environment and human
health, Case Studies;
b) Field work: Visit to a local area to document environmental assets river/forest/
grassland/hill/mountain, Visit to a local polluted site-Urban/Rural/Industrial/
Agricultural, Study of common plants, insects, birds, Study of simple ecosystems-pond,
river, hill slopes, etc.

Suggested Readings:
1. Erech Bharucha Environmental Studies for UG courses for University Grant
Commission
2. Agarwal, K.C. 2001 Environmental Biology, Nidi Publ. Ltd. Bikaner.
3. Bharucha Erach, The Biodiversity of India, Mapin Publishing Pvt. Ltd., Ahmedabad –
380 013, India, Email:[email protected] (R)
4. Brunner R.C., 1989, Hazardous Waste Incineration, McGraw Hill Inc. 480p
5. Clark R.S., Marine Pollution, Clanderson Press Oxford (TB)
6. Cunningham, W.P. Cooper, T.H. Gorhani, E & Hepworth, M.T. 2001, Environmental
Encyclopedia, Jaico Publ. House, Mumbai, 1196p
7. Hawkins R.E., Encyclopedia of Indian Natural History, Bombay Natural History
Society, Bombay (R)
8. Heywood, V.H & Waston, R.T. 1995. Global Biodiversity Assessment. Cambridge Univ.
Press 1140p.
9. Jadhav, H & Bhosale, V.M. 1995. Environmental Protection and Laws. Himalaya Pub.
House, Delhi 284 p.
10. Mckinney, M.L. & School, R.M. 1996. Environmental Science systems & Solutions, Web
enhanced edition. 639p.
11. Mhaskar A.K., Matter Hazardous, Techno-Science Publication (TB) n) Miller T.G. Jr.
Environmental Science, Wadsworth Publishing Co. (TB)
12. Odum, E.P. 1971. Fundamentals of Ecology. W.B. Saunders Co. USA, 574p
13. Rao M N. & Datta, A.K. 1987. Waste Water treatment. Oxford & IBH Publ. Co. Pvt. Ltd.
345p.
14. Sharma B.K., 2001. Environmental Chemistry. Geol Publ. House, Meerut
15. Townsend C., Harper J, and Michael Begon, Essentials of Ecology, Blackwell Science
(TB)
16. Trivedi R.K., Handbook of Environmental Laws, Rules Guidelines, Compliances and
Standards, Vol I and II, Enviro Media (R)
17. Trivedi R. K. and P.K. Goel, Introduction to air pollution, Techno-Science Publication
(TB)
18. Wanger K.D., 1998 Environmental Management. W.B. Saunders Co. Philadelphia, USA
499p

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 COMMUNICATIVE ENGLISH
PAPER CODE- BCC105

Course Objectives:
 To expose the students with communicative English as a tool for making professional
carrier
 To enhance the ability and skill among the students in written and oral
communication

Learning Outcomes:
 Acquire communicative English knowledge.
 Enhance the ability and skill among the students in written and oral communication.

Module-I (Grammar and Composition)

Grammar: The Articles, Parts of Speech, Linking Verbs, Negative Sentences, Questions,
Agreement or Concord, Verbs – Transitive / Intransitive, Regular/irregular; Tense & their
uses, Helping Verbs, Verbs & Adverbs, question Tags, Sentence Patterns, Transformation
of Sentences (Simple – Complex- Compound, Voices)

Module-II (Communicative English)

Linguistics and Phonetics (basic concept) Phonetics and phonology, the syllable, The
Organs Mechanism Speech Sounds: Vowels & Consonants Consonant Clusters in English
Phonetic, Word Accent (weak & Strong forms) Accent & Rhythm in connected speech
Intonations

Module-III (Writing Skills)

Letter Writing – Precis – Comprehension - Expansion or Descriptive Writing - Report
Writing - Script writing for announcement - Note-Making - Letter writing - Fax and E-
mail - Application Letter and Curriculum Vitae

Module-IV(Reading skill)
Poetry: On Killing a Tree by Gieve Patel; The World is Too Much with Us -William
Wordsworth; Ode to the West Wind by P.B. Shelley
Prose: Pride of place by R.K. Narayan; My Vision for India by Dr. S. Radhakrishnan and
Dr. A. P. J. Abdul Kalam

Suggested Readings:
1. Swan, Micheal- Basic English Usage, oxford Indian edition, 2003
2. Frederick T. Wood, Remedial English Grammar, Vikas Book House, Pune
3. Geoffrey Leech & Jan Scartvik by A Communicative Grammar of English, Book readers india
4. J. D. O'Connor, An Introduction to the pronunciation of English, Cambridge English lanuage,
5. Yule, George – Pragmatics (oxford introduction to English study ELT), All India books house
6. Cushing Weigle, Sara, Assesing writing (Cambridge language assessment) Cambridge
university press
7. Talbot,Fiona -How to write better effective business English: Professional communincations,
2nd Edition, Kogan page.
8. Taylor,Grant - English Conversation Practice, kailash publications
9. Study of Literature, Hudson,W.H.
10. Prasad.B, A Background to the study of English Literature, Trinity press, Laxmi publications

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 BANKING
PAPER CODE- BCC106
Course Objectives:
 To impart knowledge about the basic principles of banking.
 To expose to the students the operations of banking and era of internet banking

Learning Outcomes:
 Understand the basic principles of banking.
 Expose to the operations of banking and era of internet banking

Module-I
Origin of Banking: definition, banker and customer relationship, types of deposits, origin
and growth of commercial banks in India. India’s approach to banking sector reforms,
international security standards in banking, global financial crisis and India’s banking
sector, achievements of financial sector reforms and areas of concerns.

Module-II
Commercial Banks: Credit Allocation Policies, Credit Market Reforms, Flow of credit to
agricultural and allied activities, credit flow to Micro, Small and Medium Enterprises,
Technological channels for the delivery of financial services, Customer Services in
Banking, Role of foreign banks, advantages and disadvantages of foreign banks, road map
for foreign banks in India

Module-III
Operations of Banking : Cheques crossing and endorsement, types and rules of crossing,
Principles of sound lending, secured vs unsecured advances, types of advances, Advance
against securities. Securitization of Standard Assets, anti money laundering guidelines,
Credit Information Bureau of India ( CIBIL); Balance Sheet of a Bank; special items, off
Balance sheet items. BASEL Norms.

Module-IV
Era of internet banking and its advantages: Home banking, Mobile banking, Virtual
Banking, Electronic Clearing System (ECS), E-payments, Plastic money, Electronic Fund
Transfer (EFT) , E-money, electronic purse, digital cash, safeguards for internet banking
Suggested Readings:
1. Bhasin, Niti, Indian Financial System: Evolution and Present Structure, New Century
Publications
2. Suneja H.R , Practical and Law of Banking , Himalaya Publishing House
3. Saxena, G.S , Legal aspects of Banking operations, Sultan Chand and Sons

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SEMESTER-II

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 BUSINESS MATHEMATICS
PAPER CODE- BCC201
Course Objectives:
 The primary objective of this course is to make the students familiar with basic
statistical tools and techniques
 These techniques assist specially in resolving complex problems serve as a valuable
guide to the decision makers.
Learning Outcomes:
 Familiar with basic statistical tools and techniques
 Understand techniques in resolving complex problems.

Module I: Matrices
Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of values of
determinants upto third order; Adjoint of a matrix; Finding inverse of a matrix through ad
joint; Applications of matrices to solution of simple business and economic problems

Module II: Differential Calculus

Mathematical functions and their types – linear, quadratic, polynomial; Concepts of limit
and continuity of a function; Concept of differentiation; Rules of differentiation – simple
standard forms. Applications of differentiation – elasticity of demand and supply; Maxima
and Minima of functions (involving second or third order derivatives) relating to cost,
revenue and profit. Basic Mathematics of Finance: Simple and compound interest Rates
of interest – nominal, effective and continuous – their interrelationships;
Compounding and discounting of a sum using different types of rates

Module III: Sampling and Sampling Distribution

Reasons of sampling, Sampling Frame, Random Versus Non-Random Sampling, Random
sampling method, Non-Random sampling, Sampling distribution, Central limit theorem,
sampling distribution of sample proportion p , Statistical Inference : Estimation for single
populations, Types of Estimates, Using the Z statistics for estimating population Mean,
Confidence interval for Estimating population mean  , Hypotheses Testing for single
populations : logic of Hypothesis testing, Two tailed and One-Tailed tests of Hypothesis,
Type-I and Type-II errors, Hypothesis Testing for single population Mean, using z
statistic, Hypothesis testing for the difference between two population using the z
statistis. Using computer for Hypothesis Testing
Module IV: Statistics
Introduction to Statistics: Statistics in Business, Functions of statistics, Two major
divisions of statistics, Types of Data, Data Measurement, Methods of Data collection,
Descriptive statistics : Tabular and Graphical Presentation, summarizing quantitative
data, summarizing qualitative data, scatter diagram, Numerical measures : Measures of
central Tendency: ungrouped data, Measures of variability : ungrouped data, Measures of
central tendency and variability: Grouped data, Measures of shapes, Descriptive statistics
on Computer
Suggested Readings:
1. Anderson, Sweeny and Williams, “Statistics for Business and Economics”, Cengage Learning Publication,
2007.
2. Naval Bajpai, “Business Statistics”, Pearson Publication, 2010.
3. Ken Black, “Business statistics for Contemporary Decision Making”, Wiley India Publication, 2007.
4. Lind, Marchal, Wathen,“Basic Statistics for Business and Economics”, McGraw –Hill International
Edition, 2006.
5. Levine et al, “Statistics for Managers”, PHI Publisher, 2008.

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 COMPUTER & ITS APPLICATION
PAPER CODE- BCC202

Course Objectives:
 This course is designed to enhance student’s knowledge and skills to become a
successfully handle Computer Systems, Microsoft Office and Information Systems.
 In-depth knowledge of core concepts will be covered in the course along with
implementation on varied industry use-cases.

Learning Outcomes:
 Enhance knowledge and skills to handle computer systems, Microsoft Office and
Information Systems.
 Understand core concepts through industry use-cases analysis.

Module-I Introduction and computer fundamentals:

Overview, Application, Computer Generation, Types of Components, Input and Output
Systems, Memory, RAM, ROM, EPROM, EEPROM, Memory Units. Computer Systems:
Concepts of Hardware and Software, Number systems, Number Conversion, Concept of
Operating System, Concept of Networking, Basic equipment’s, TCP/IP, Internet and
Intranet

Module-II Microsoft Outlook

Concept of outlook, How to add Mail Account, Working environment , Connect web mail
Account, Mail editable tools , Microsoft Office and Excel Basic : Concept of Word,
Working with Word with Mail Marge, Concept of Workbook, Worksheet and cell, Excel
Application, Working with Worksheet, Working with Workbook, Working with Cell,
Microsoft Excel Formula :Concept of formula, Creating Formulas, Copying Formulas,
Formula Reference, Using Functions, Built-in Functions, Working with Data, Data Tables,
Pivot Tables and charts, Using Solvers

Module-III Microsoft Access Basic Concept

Concept of Database, Building Databases, Understanding Data Security, Access Objects,
Understanding Tables, Understanding Design View, Microsoft SQL &Forms: Concept of
SQL, Query Design, Query Parameter, Apply Multiple Criteria, working with Form,
Working with Reports

Module-IV Project
Work on a real life Project.

Suggested Readings:
1. Microsoft Office, BPB Publication
2. Microsoft Office Automation learning Manual, Microsoft Publication
3. Windows Office in One, Prentice Hall Publication
4. Microsoft Office Automation Learning Manual, Microsoft Publication

15
 MACRO ECONOMICS
PAPER CODE- BCC203

Course Objectives:
 To provide the students with a basic knowledge of essential macro-economic theories
and policies so as to understand the national and global business environment for the
purpose of decision making.
 To help in managerial decision making and in the formulation of long term strategies
in the present economic scenario.

Learning Outcomes:
 Understand essential macro-economic theories and policies.
 Enhance macro-economic knowledge for long term strategies.

Module-I Introduction to Macroeconomics

What is Macroeconomics? Macroeconomics Issues in an Economy. National Income
Determination: Actual and potential GDP; Aggregate Expenditure – Consumption
Function, Investment Function; Equilibrium GDP; Concepts of MPS, APS, MPC, APC.
Autonomous Expenditure; The Concepts of Multiplier

Module-II National Income Determination in an Open Economy with Government 1

Fiscal Policy – Impact of Changes in Govt. Expenditure and Taxes; Net Export, Function;
Net Exports and Equilibrium GDP.

Module-III GDP and Price Level in Short and Long Run

Aggregate Demand and Aggregate Supply; Multiplier Analysis with AD curve and Price
level Changes; Aggregate Supply in Short Run and Long Run. Money in a Modern
Economy: Concepts of Money in a Modern Economy; Monetary Aggregates; Demand for
Money; Quality Theory of Money; Liquidity Preference and Rate of Interest; Money
Supply and Credit Creation and Monetary Policy.

Module-IV IS – LM Analysis
Derivation of IS and LM Functions; Joint determination of National Income and rate of
Interest.

Suggested Readings:
1. R. G. Lipsey and K. A. Chrystal –Economics, Chapters 20 to 28; (Oxford University
press).
2. Mankiw N. Gregory, Macroeconomic, McMillan Worth Publishers, New York.
3. Dornbusch Rudiger and Stanley Fisher, Macroeconomic, McGraw Hill.
4. Deepashree, Vanita Agarwal, “Macro Economics”, Ane Books Pvt Ltd, New Delhi

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 BUSINESS COMMUNICATION
PAPER CODE- BCC204
Course Objectives:
 To understand the concept, process and importance of communication.
 To gain knowledge of media of communication.
Learning Outcomes:
• Understand the concept, process and importance of communication.
• Acquire knowledge of media of communication.

Module-I: Introduction to Communication Meaning and Definition - Process - Functions -

Objectives - Importance - Essentials of good communication - Communication barriers -
Overcoming communication barriers

Module-II: Types of Communication Written - Oral - Face-to-face - Silence - Merits and

limitations of each type, Business Letters Need and functions of business letters -
Planning & layout of business letter - Kinds of business letters - Essentials of effective
correspondence

Module-III: Drafting of business letters Enquiries and replies - Placing and fulfilling
orders - Complaints and follow-up - Sales letters - Circular letters - Application for
employment and resume - Report writing - Notices, Agenda and Minutes of the Meetings -
Memos ,Oral Communication Meaning, nature and scope - Principles of effective oral
communication - Techniques of effective speech - Media of oral communication (Face-to-
face conversation - Teleconferences - Press Conference – Demonstration - Radio
Recording - Dictaphone – Meetings - Rumor - Demonstration and Dramatisation - Public
address system - Grapevine - Group Discussion - Oral report - Closed circuit TV). The art
of listening - Principles of good listening. 8

Module-IV: Application of Communication Skills Group Decision-Making - Conflict and

Negotiations - Presentation and Interviews - Speeches - Customer Care/Customers
Relations - Public Relations (Concept, Principles, Do’s and Don’ts etc. to be studied for
each type). Topics Prescribed for workshop/lab
Group Discussion i) Mock Interview ii) Interview iii) Public Speech iv) Conflict Situation
v) Decision-making in a group vi) Written Communication

Suggested Readings:
1. K. K. Sinha, Business Communication, Galgotia Publishing Company, New Delhi.
2. C. S. Rayudu, Media and Communication Management - C. S. Rayudu - Himalaya
Publishing House, Bombay.
3. Rajendra Pal and J. S. Korlhalli, Essentials of Business Communication Sultan Chand &
Sons, New Delhi.
4. Nirmal Singh, Business Communication (Principles, Methods and Techniques, Deep &
Deep Publications Pvt. Ltd., New Delhi.
5. Dr. S.V. Kadvekar, Business Communication, Diamond Publications, Pune. 6) Business

17
 COMMERCIAL GEOGRAPHY
PAPER CODE- BCC205
Course Objectives:
 To understand the meaning, nature, scope and content of commercial geography in
relation to spatial distribution of agricultural and industrial resources, production,
and their forward and backward linkages.
 To relate spatial patterns of origin and destination with changes in manufacturing
industries, transportation &communication, globalization, Market System and
International trade and tourism industry in India.

Learning Outcomes:
 Understand the meaning, nature, scope and content of commercial geography in
relation to spatial distribution of agricultural and industrial resources, production,
and their forward and backward linkages.
 Relate spatial patterns of manufacturing industries, transportation &communication,
globalization, Market System and International trade and tourism industry in India.

Module I
Introduction to Commercial Geography: Meaning & nature of Commercial Geography,
Scope of Commercial Geography, Significance of Commercial Geography. Resources:
Meaning & Importance of Resources, Classification of Resources, Conservation of
Resources, Major Bio Resources & their international trade.

Module II
Manufacturing Industries: Factors of Industrial Localization. Brief Study of following
Industries with special reference to World: Iron & Steel Industry, Automobile Industry,
Cotton Textile Industry, Petro-Chemical Industry, New Industrial Policies in India.
Transportation & Communication: Significance of Transportation & Communication,
Types of Transportation - Road, Railway, Water & Air transportation with reference to
world, Mass communication- Satellite communication & computer networking.

Module III
Globalization: Concept and Nature of Globalization, Trend of Globalization, World Trade
Organization, Impact of Globalization. Market System: Definition of Market, Structure &
Significance of Market, Geographical factors affecting Market system, Classification of
Markets, Marketing structure-regulated and rural markets, nature of inter-urban and
intra urban marketing.

Module IV
International trade: Meaning and Significance of Trade, Importance & bases of
international trade, Trade organizations- WTO, OPEC, EEC, Classical Theory of
International Trade, Flow of commodities in economic blocks: EU, ASEAN, EFTA, LAFTA
and SAARC. Tourism Industry in India: Meaning & Importance of Tourism, Tourism in
Modern Period in India, Major tourism centers in Jammu & Kashmir, Delhi, Uttaranchal,
Maharashtra, Goa, Kerala

18
Suggested Readings:
1. Hartshorne T. N. & Alexander J.W., (1994), Economic Geography, Prentice Hall, New
Delhi.
2. Wheeler J. O. et., at (1995), Economic Geography, John wiley, New York.
3. Robortson D., (2001), Globalization and Environment, E. Elgar Co., U.K.
4. Saxena, H. M., (1990), Marketing Geography, Rawat Publication, Jaipur.
5. Dixit R.S., (1988), Spatial organization of Market centrres, pioneer Publ. Jaipur.
6. Bhatia A. K., (1996), International Tourism. Fundamentals & Practices, sterling, New
Delhi.
7. Khanna K. K. & Gupta V. K., (1982), Economic and Commercial Geography, Sultan
Chand, New Delhi.
8. Website of WTO, OPEC, EEC, EU, ASEAN, EFTA, LAFTA and SAARC
9. Website of UNESCO world heritage site
10. Website to access the India maps on various trade routes and commercial and
economic activities.

19
 COST ACCOUNTING
PAPER CODE- BCC206
Course Objectives:
 The objective of the course is to enable students to understand the importance of
Cost Accounting as a subject
 To emphasis about the requirements of the industry for reduction in cost while
improving internal efficiencies and product quality.

Learning Outcomes:
 Understand the importance of Cost Accounting as a subject
 Understand the requirements of the industry for reduction in cost while improving
internal efficiencies and product quality.

Module-I Basics of Cost Accounting:

Introduction and evolution of Cost Accounting. Scope, objectives and limitations of Cost
Accounting. Difference between Cost Accounting and Financial Accounting. Advantages of
installing a Cost Accounting System. Various Cost Concepts and classification.
Relationship of Costing departments with other departments. Essentials of good Cost
Accounting System

Module-II Inventory Management, Labour and Overheads:

Meaning of Inventory Management. Classification of Inventory. Requirements of Stock
Control. Determination of EOQ. FIFO and Weighted Average method of valuation of
inventory. Direct Labour: Remuneration methods, Accounting and Control. Nature,
collection and classification of direct expenses. Overheads. Absorption, Apportionment
and Allocation

Module-III Methods of Costing

Difference between Techniques and Methods of Costing. Activity Based Costing.
Preparation of Cost Sheet. Methods of Costing: Specific order costing. Process Costing and
Operating Costing

Module-IV Techniques of Costing and Reconciliation of Cost and Financial Accounts

Introduction to Marginal Costing. Techniques used in Standard Costing. Types of Budgets.
Functional Budgets and its importance. Preparation of a Cash Budget. Reconciliation of
cost and financial accounts.

Suggested Readings:
1. Cost and Management Accounting, Ravi M Kishore, Taxmann Publications
2. Cost and Management Accounting, M.N Arora, Sultan Chand Publications
3. Cost Accounting: A managerial emphasis, Horngreen, Foster and Datar.
4. Cost Accounting, Saxena & Vashist, Taxmann Publications.

20
SEMESTER-III

21
 BUSINESS STATISTICS
PAPER CODE: BCC301

Course Objectives:
 The primary objective of this course is to make the students familiar with basic statistical
tools and techniques
 These techniques assist specially in resolving complex problems serve as a valuable
guide to the decision makers.
Learning Outcome:
 Familiar with basic statistical tools and techniques
 Understand why and how to use statistical tools and techniques.

Module I: BASICS OF STATISTICS

Introduction to Statistics: Statistics in Business, Functions of statistics, Two major divisions of
statistics, Types of Data, Data Measurement, Methods of Data collection, Descriptive statistics
: Tabular and Graphical Presentation, summarizing quantitative data, summarizing qualitative
data, scatter diagram, Numerical measures : Measures of central Tendency: ungrouped data,
Measures of variability : ungrouped data, Measures of central tendency and
variability(Dispersion): Grouped data, Measures of shapes, Descriptive statistics on Computer

Module II: PROBABILITY

Probability : concepts of Probability, Experiments and sample space, Assigning probability to
Experimental outcomes, Events and their responsibility : some basic relationship of
probability, conditional probability, Bay’s theorem, Discrete Probability Distribution: Random
Variables, Discrete Random Variable, Binominal Probability Distribution, Poission probability
distribution, Continuous Probability Distribution: continuous Random Variable, Normal
Probability Distribution, Exponential Probability Distribution, Using Software to solve the above
probability distribution.

Module III: SAMPLING AND SAMPLING DISTRIBUTION

Reasons of sampling, Sampling Frame, Random Versus Non-Random Sampling, Random
sampling method, Non-Random sampling, Sampling distribution, Central limit theorem,
sampling distribution of sample proportion p , Statistical Inference : Estimation for single
populations, Types of Estimates, Using the Z statistics for estimating population Mean,
Confidence interval for Estimating population mean
 , Hypotheses Testing for single
populations : logic of Hypothesis testing, Two tailed and One-Tailed tests of Hypothesis, Type-
I and Type-II errors, Hypothesis Testing for single population Mean, using z statistic,
Hypothesis testing for the difference between two population using the z statistis. Using
Software for Hypothesis Testing

Module IV: STATISTICAL APPLICATIONS

Hypothesis Testing about two population variance (F distribution), Linear Regressing and
correlation analysis: coefficient, coefficient determination, Testing the significance of
correlation coefficient, simple linear regression, Determination of regression line, The standard
error of estimate, Assumption underlying linear regression, correlation. Forecasting:
components of a Time series, smoothing Methods, Trend Projection, Trend and seasonal
components, Regression Analysis, Qualitative approach.

Suggested Readings:
1. Anderson, Sweeny and Williams,“Statistics for Business and Economics”, Cengage Learning
Publication, 2007.
2. Bajpai Naval, “Business Statistics”, Pearson Publication, 2010.
3. Ken Black, “Business statistics for Contemporary Decision Making”, Wiley India Publication, 2007.
4. Lind, Marchal, Wathen, “Basic Statistics for Business and Economics”, McGraw –Hill International
Edition, 2006.
5. Levine et al, “Statistics for Managers”, PHI Publisher, 2008.

22
 INCOME TAX LAWS AND PRACTICES
PAPER CODE: BCC302

Course Objectives:
 The course aims to provide basic knowledge with concept of taxation and provisions
of Income Tax Act, 1961
 The course would also familiarize the students with the applications of the various
principles involved in direct taxes.

Learning outcome:
 Student would be able to apply the various provisions used in the computation of
income tax liability.
 Students would be able to compute income from various heads for individuals and
firm and understand the mechanism of filing income tax returns.

Module I: BASIC CONCEPTS

Income, agricultural income, person, assesse, assessment year, previous year, gross total
income, total income, Permanent Account Number(PAN), Residential status, Tax
incidence and Exempted income under section 10 of the Income Tax Act, 1961

Module II: COMPUTATION OF INCOME UNDER DIFFERENT HEADS

Salaries
Income from house property
Profits and Gains from business and Profession
Capital Gains
Other Sources

Module III: TOTAL INCOME AND TAX COMPUTATION

Clubbing of income.
Aggregation of income and set-off and carry forward of losses
Deduction from Gross total income
Rebates and Reliefs

Module IV: COMPUTATION OF TOTAL INCOME OF INDIVIDUALS AND FIRMS

Computation of total income and tax liability of individuals and firms.

Suggested Readings:

1. Singhania, Vinod K. and Monica Singhania, Students’ Guide to Income Tax, Taxmann
Publications Pvt. Ltd., New Delhi.
2. Chandra, Mahesh, Goyal, S.P. and D.C. Shukla, Income Tax Law and Practice, Pragati
Prakashan, Delhi.
3. Lal, B.B., Income Tax Law and Practice, Konark Publications, New Delhi.
4. Mehrotra, H.C., Income Tax Law, Sahitya Bhawan, Agra.
5. Ahuja, Girish and Ravi Gupta, Systematic Approach to Income Tax, Bharat Law House,
Delhi.
6. Hariharan, N Income Tax Law and Practice, Tata McGraw Hill

23
 MANAGEMENT ACCOUNTING
PAPER CODE: BCC303

Course Objectives:
 The course aims to provide the students necessary tools to understand the principles
relating to Management accounting and how various tools and techniques can be used
for cost control and reduction
 The course would also familiarize the students with the techniques used in evaluating
among various alternatives and decision making.

Learning Outcome:
 Students would be able to apply the various tools and techniques used in Management
Accounting while evaluating between various alternatives.
 Students would be able to understand and apply the benefits of management control
system required in business.

Module I: BASICS OF MANAGMENT ACCOUNTING

Introduction to Managerial Accounting, Importance of different branches of accounting
and their differences, Scope of management accounting, Role of management accountant,
Cost Classifications : On the basis of time, element , function, traceability , controllability
and levels of activity

Module II: TOOLS FOR MANAGEMENT ACCOUNTING

Changes in costs and Profits with changes in Volume, Break-even analysis, PV Ratio,
Margin of safety, Cost –Volume-Profit analysis, Flexible Budgets and Variance Analysis,
Budgeting Process and Budgetary Control

Module III: MANAGEMENT ACCOUNTING FOR DECISION MAKING

Decision making and relevant costing, capturing the complex behaviour of cost, Choosing
among various alternatives, Financial Statements and Ratio Analysis

Module IV: MANAGEMENT CONTROL SYSTEMS

Management Control systems: Single focus and dual focus, Levers of control, control
optimization, Degrees of control, Balance Scorecard: Strategy, Characteristics and
Relevance of scorecards, Model scorecards

Suggested Readings:
1. Cost & Management Accounting , Ravi M Kishore, 6th Edition, Taxmann Publications
2. Management Accounting, R.C Sekhar, A.V Rajagopalan, Oxford Publications
3. Cost Accounting Theory and problems , S. N Maheshwari : –ShriMahavir Book Depot
4. Cost Accounting , V.K. Saxena, Sultan Chand and Sons New Delhi

24
 HUMAN RESOURCE MANAGEMENT
PAPER CODE: BCC304

Course Objectives:
 This course will provide understanding to the participants in understanding the basic
operational aspects of managing the administrative role of HR Managers.
 Also provide effective ways of dealing with problems in discipline, grievance, labor
relations, and compensation administration.

Learning Outcome:
 The student will learn the dynamics of Human Resource management in the corporate
world.
 The Students will learn the key skill that will help them contribute effectively in the
business organisation.

Module-1 INTRODUCTION TO HRM & HRP

Introduction to HRM, Evolution of HRM, Challenges of a HR Manager
Human Resource Planning: HRP: Concept, Process & Significance, HRP issues, Forecasting
Labor demand: Quantitative & qualitative methods, Forecasting Labor supply: Internal &
External, Requisites for successful HRP.

Module-2 RECRUITMENT, SELECTION, RETENTION STRATEGY

Recruitment: Recruitment: Conceptual framework and important issues, Types &
methods: Internal & external, Employee referrals, Evaluating recruitment effectiveness,
De-jobbing, Recruiting Diverse Workforce; Selection & Interviewing: Selection : Concept
and important issues, Role of HR and line managers in selection, Selection Process,
Selection Methods & testing, Assessment centres, Selection Interviewing : Process &
Types, Interviewing flaws & how to conduct an effective interview; Organizational Exit:
Reasons and strategic issues, Layoffs and strategies to avoid layoffs, Exit interview,
Retention: Importance & strategies for retention.

Module-3 PERFORMANCE APPRAISAL, TRAINING AND DEVELOPMENT

Performance appraisal: Concept, Objective, Functions, Performance Appraisal Process,
Methods of appraisal; Training and Development: Orientation, Training: Concept and
process, Methods of training, Training delivery systems, Evaluation of training.

Module-4 INDUSTRIAL RELATIONS AND TRADE UNION

Industrial Relations & Trade unions: Industrial relations, Nature & importance, Parties to
IR, Trade unions Concept & why do Workers join Trade unions, Trade Union registration.

Suggested Readings:
1. Decenzo D.A & Robbins S.P, Human Resource Management, John Wiley & Sons.
2. Dessler Gary, Human Resource Management, Pearson Education.
3. Jyothi & Venkatesh, Human Resource Management, Oxford University Press.
4. Ashwathappa K, Human Resource and Personnel Management, Tata McGraw Hill, New
Delhi.
5. Cascio Wayne F, Managing Human Resources, Tata McGraw Hill, New Delhi.

25
 BUSINESS LAW
PAPER CODE: BCC305

Couse Objectives:
 To help the students to enhance their knowledge in the field of legal issues which
impact on doing their business and they identify areas of legal liability and risk and
will learn how to minimize legal risk.
 To help the students to learn how to identify areas of legal application of common caw
and statute law relevant to commerce.

Learning outcome:
 Students can have legal knowledge of doing their business, can calculate the legal
liability and also take precautionary steps for legal risks.
 They can know basic principles of Contract Law and Corporate Law

Module ‐ I LAW OF CONTRACT:

Contract Act: Offer and Acceptance, Consideration, Free consent, Legality of object and
consideration, Performance and Discharge of contract, quasi contract, Contract of
Guarantee

Module ‐ II SALE OF GOODS ACT 1930:

Sale of Goods Act: Sale and Agreement to sell, Conditions and Warranties -Transfer of
property, Finder of goods, Performance of Contract of sale, Rights of an un-paid-seller,
Consumer Protection Act 1986

Module ‐ III CONTRACT OF BAILMENT

Introduction to contract of Bailment, Essentials of contract of bailment, Bailment (rights
and duties of bailor and bailee), Contract of Agency (various modes of creating agency,
rights and duties of agents and principal)

Module ‐ IV: COMPANY LAW

Salient Features of Companies, Classification and Formation of Companies, Memorandum,
and Articles of Association, Doctrine of Indoor Management, Appointment of Directors,
Meetings of Directors & Shareholders of Companies, Overview of different modes of
winding up of Companies.

Suggested Readings:
1. Saravanavel and Mohapatra, Business and Corporate Law, HPH
2. Kapoor N.D, Business Law. New Age
3. Gulshan & Gulshan, Business Law, Excel
4. Pathak, Legal Aspects of Business, TMH

26
 DATABASE MANAGEMENT SYSTEM
PAPER CODE: BCC 306

Course Objectives
 The course aims at facilitating the students, understanding of current theories and
practices of data base management systems.
 The course aims at providing a technical overview of database management systems
using a current database product as a case study.

Learning Outcome:
 The students will be able to understand appreciate and effectively explain the
underlying concepts of database technologies.
 The students also will be able to Design and implement a database schema for a given
problem.

Module – I INTRODUCTION TO DBMS

Database system, purpose of database system, view of data, relational databases,
database architecture, and transaction management, The importance of data models,
Basic building blocks, business rules, The evolution of data models, Degrees of data
abstraction.

Module - II DATABASE DESIGN, ER-DIAGRAM AND UNIFIED MODELING LANGUAGE

Database design and ER Model: overview, ER-Model, Constraints, ER-Diagrams, ERD
Issues, weak entity sets, Codd’s rules, Relational Schemas, Introduction to UML Relational
database model: Logical view of data, keys, and integrity rules. Relational Database
design: features of good relational database design.

Module - III RELATIONAL ALGEBRA AND CALCULUS

Relational algebra: introduction, Selection and projection, set operations, renaming, Joins,
Division, syntax, semantics, Operators, grouping and ungrouping, relational comparison,
Calculus: Tuple relational calculus, Domain relational calculus, calculus vs algebra,
computational capabilities.

Module - IV CONSTRAINTS, VIEWS AND STRUCTURE QUERY LANGUAGE (SQL)

What is a constraint? Types of constrains, Integrity constraints, Views: Introduction to
views, data independence, security, updates on views, comparison between tables and
views SQL: data definition, aggregate function, Null Values, nested sub queries, Joined
relations and triggers.

Suggested Readings:
1. Silberschatz A, H Korth, S Sudarshan, “Database System and Concepts”, fifth Edition
McGraw-Hill
2. Rob Coronel, “Database Systems”, Seventh Edition, and Cengage Learning.
3. Date C J ,An introduction to Database Systems, Addition-Wesley
4. Oracle Press – The complete reference – TMH /oracle press

27
SEMESTER-IV

28
 GOODS AND SERVICE TAX (GST)
Paper Code: BCC 401
Course Objective:
 The course aims to equip the students with the principles and provisions of Goods and
Services Tax (GST).
 To acquaint students with basic knowledge about process and computation of GST.
Learning Outcomes:

 Students will understand the basic modulation and implementation of indirect tax
structure prior to GST and compare pre and post effect of GST in India.
 Developing competencies towards, when and how to levy GST and its collection
mechanism.
 Demonstrate the implementation of advance tax credit formalities and system of
availing benefits and modulate business transactions.
 Practically learn the intricacies involved in designing, filing return and procedure with
reference to GST.
Unit I: Introduction
Concept of indirect tax, Types of Indirect Taxes prior to GST, Defect in the structure of
indirect taxes before GST, Rationale for GST, Structure of GST, Taxes subsumed by GST,
GST council, GST Network, Registration, Special provisions.

Unit II: Levy and Collection

Taxable event: Definition of supply, Place of supply, Time of supply; Classification of goods
and Services: Composite and Mixed Supplies; Valuation of GST; Exemptions from GST:
Small Supplies and Composite Scheme.

Unit III: Input Tax Credit

Meaning; Eligibility of input tax credit; Apportionment of credits and blocked credits; Tax
credit for capital goods; Availability of tax credit in special circumstances; Transfer of input
credit; Payment of taxes, Refund, Reverse Charge Mechanism, Doctrine of unjust enrichment,
Jobwork.

Unit IV: Format and Documents for Filing Returns

Tax invoice, Credit and Debit notes, Vouchers, Invoice, Furnishing details of outward supplies
and inward supplies, First return, Annual return and final return.

References:

1. Anandamay Mishra, GST Law & Procedure, Taxman

2. Joy Dhingra, Goods and Services Tax, Kalyani
3. Commercial’s GST, Commercial Law Publishers (India) Pvt. Ltd (2019).
4. Goods and Services Tax (GST): Bare Act with Rules & Forms, Law Literature
Publication (2020).
5. Aditya Singhania (2020), GST Practice Manual Guide for Professionals, Taxman

29
 FINANCIAL MANAGEMENT
PAPER CODE: BCC 402

Course Objectives:
 To facilitate the students, understanding of basic concepts in the field of Financial
Management.
 To develop the financial analytical skills of the students by teaching various methods
and tools for taking financial decision

Learning Outcome:
 It will enhance their knowledge of Financial Management and help them take
appropriate financial decisions.
 It will also sharpen their analytical skills using different tools and techniques for risk
and return calculations.

Module I INTRODUCTION TO FINANCIAL MANAGEMENT

Introduction to Financial Management, Financial functions, Objectives of Financial
Management, Profit maximization and wealth maximization, Basic concept of Risk &
return tradeoff, Time value of money

Module II CAPITAL BUDGETING (INVESTMENT DECISION)

Capital Budgeting, Significance and process of capital Budgeting. Different evaluation
criteria of capital budgeting-Discounted and non-discounted methods. Accounting Rate of
Return, Net Present Value and Internal Rate of Return,

Module III FINANCING DECISION & DIVIDEND POLICY

Cost of Capital, Component costs and weighted average cost, Leverage, Operating,
Financial and combined leverage, Capital structure, MM hypothesis.
Dividend, Determinants of Dividend policy, Analytical overview of different models-
Gordon’s Model, Walters Model, MM Model on dividend and relationship with value of
firm.

Module-IV WORKING CAPITAL (SHORT-TERM FINANCE)

Introduction of Working Capital, Working capital concepts Determinants of working
capital, Operating cycle and Components of working capital- Inventory, Cash, Receivables
Management

Suggested Reading:
1. Pandey I.M., Financial Management, Vikash Publication.
2. Prasanna Chandra, Fiancial Management by, Tata McGraw Hill Publications.
3. Brealey, Myers, Allen & Mohanty, Principles of Corporate Finance, McGraw Hill.
4. R. M. Kishore, Financial management, Tax man

30
 PRINCIPLES OF MARKETING
PAPER CODE: BCC 403

Course Objectives:
 The course aims at providing a board overview of basic concept and practices of
Marketing.
 The course is also aims at giving an insight into aspects of marketing such as
Marketing Environment, Consumer Behavior, Market segment etc.

Learning Outcome:
 The Students will be able to understand the dynamics of marketing from professional
prospective.
 The students also will be able to make use of tools and techniques in this field.

Module 1: INTRODUCTION TO MARKETING

Nature and scope of Marketing, Evolution, Marketing Vs Selling concept, Consumer Need,
Wants and Demand concepts, Concepts & Steps involved in planning

Module 2: MARKETING COMMUNICATION

Concept of Marketing Communication Mix, Marketing Communication Objectives, Steps
in developing effective Marketing communication, stages in designing message, Public
Relations

Module 3: SEGMENTATION, TARGETING & POSITIONING

Segmentation – Need for Market Segmentation, Factors influencing segmentation, Market
Aggregation, Segmentation of Consumer/ Industrial markets Targeting: Basis for
identifying target customers, Target Market Strategies. Positioning: Need for Positioning,
Product differentiation strategies

Module 4: CONSUMER BEHAVIOUR

Buying motives & Buying habits, Factors influencing buying behaviour, Buying decision
process, Industrial buying Vs House hold buying, Consumerism

Module 5: MARKETING AUDIT

Features of marketing audit, various components of marketing audit

Suggested Readings:
1. Kotler, Keller, Koshe & Jha, Principles of Marketing, Pearson
2. Namakumari & Ramaswamy, Marketing Management, Om Books (2010)
3. Saxeena Rajan,Marketing Management, Tata McGraw-Hill Education, 2009
4. Meeman David , The New Rules of Marketing and PR, John Wiley & Sons

31
 INDIAN ECONOMY
PAPER CODE: BCC404

Course Objectives:
 To acquaint the students with the concepts of Indian economy.
 To increase the awareness of students about their country’s economy.

Learning Outcome:
 The students will gain knowledge about how to apply various economic concepts with
reference to India.
 The students will gain insight into three aspects of economy of India i.e. agriculture,
Industry and demographics. They will be able to interrelate them effectively.

Module I INTRODUCTION TO MODERN ECONOMY

Basic characteristics of Indian Economy, Concepts of Developing Economy, Meaning of
Developing and Developed Economy, Comparison of Indian Economy with other Countries –
i.e. Population, Per-capita Income, Human Development Index, agriculture, Industry & service
Sector. Major issues of Development in India.

Module II POPULATION
Theory of demographic transition. size and growth of Population, Features of Indian
population, Sex Composition, Rural Urban Distribution, Age Composition, Density of
Population, Occupational Distribution, Quality of Population, Causes of growing of
Population.- High Birth rate and Decreasing Death rate, Problems of Over Population,
Measures for Population Control, Population Policy 2005 onwards, Poverty and
Unemployment -- Meaning and Concept of Poverty, Poverty line- Need of redefining,
Measurement of Poverty, Causes of Poverty, Measures of eradication of Poverty,
Unemployment – Nature & Types, Causes & Measures

Module III AGRICULTURE

Place of Agriculture in Indian economy, Agricultural Productivity – Causes of Low
Productivity & Measures, Green Revolution- Achievements & Failures, Sources of Agricultural
Finance, Agricultural Marketing – Defects & Measures, Special Economic Zone- Concept,
Features, Problems.

Module IV INDUSTRALISATION IN INDIA

Role of Industrialization, Industrial Policy – 1991, New Economic Reforms – Concept i)
Liberalization ii) Privatization, iii) Globalization. Small and Large Scale Industry – Growth and
Problems. Growth of Knowledge Based Industry – IT, Software Consultancy. Labour --
Meaning and Classification of Labour, Characteristics of Industrial Labour, Industrial Dispute
& its Causes, Measures for Settlement, Social Security Measures in India. Planning -- Meaning,
Concept, Need and Objectives, Types of Planning – Merits and Demerits, Objectives,
Achievements, and Failures of 11th Five Year Plan, Objectives, of 12th Five Year Plan.

Suggested Readings:
1. Gopal and Suman Banhri, Indian Economy Performance and Policies, Pearson Publication
Delhi.
2. Prakesh B.A. (2011) The Indian Economy Since 1991 Economic Reforms and performance,
Pearson Publication Delhi.
3. Dhar P.K., Indian Economy
4. Dutt R and Sundaram , “ Indian Economy” Sultan Chand, New Delhi

32
 ACCOUNTING SOFTWARE
PAPER CODE: BCC 405

Course Objectives:
 The course aims to provide the students necessary tools to understand the use of
accounting software to maintain books of accounts and interpret results in a more
better way from the financial statements
 The course would also familiarize the students with the dynamic environment in
which present day accounting systems operate , develop and serve as an important
tool in MIS

Learning Outcome:
 Students would be able to use accounting software in the process of recording and
reporting financial transactions.
 Students would be able to gain insight on the various techniques in audit trail and
preparation of Management Information System.

Module I: INTRODUCTION TO COMPUTERS

History of Computers, Parts of Computers, Hardware: Specifications and Data Storage
Management, Software: Concept of Systems Software applications

Module II: OFFICE PRODUCTIVITY TOOLS

Introduction to MS Word, MS Excel and MS PowerPoint, Use of various web browser.

Module III: INTRODUCTION TO TALLY

Tally : Creating Accounts, feeding opening balances, chart of accounts, capital, current
accounts, Investment, loans, Sales and Purchase : Purchase/Sales Order, Receipt Note,
Purchases/Sales Bill, Debit/Credit note journal, Value Added Tax(VAT) bills, Trial Balance
and Final Accounts

Module IV: ACCOUNTING SOFTWARES

Features of Accounting Software, Installation of Tally Package, Opening screen, Creating
Company, Altering and Configuring Company. Menu related accounts, Ledgers: Creating,
Display, Altering. Inventory: Creation of group and stock. Vouchers in tally: Pre-define
Vouchers, Configuring tally, Bank deposit, Depreciation and generating various reports.

Suggested Readings:

1. Norton Peter, Introduction to Computer, Fourth Edition, McGraw Hill, New Delhi
2. Sinha P. K, Computer Fundamentals, P.B.P Publications, New Delhi
3. Bansal S K, Fundamentals of Information Technology, A.P.H Publishing Corporation
4. Hahn Harley, The complete reference internet, Tata McGraw Hill
5. Tally Financial Accounting Program-Current volume-Tally Press

33
 INTERNATIONAL BUSINESS
PAPER CODE: BCC 406

Course Objectives:
 To give a broad exposure to students in the recent trends in business.
 To equip the students to solve complex business problems in overseas market.

Learning Outcome:
 The students will be exposed to the shifts brought vibrant changes under
globalization among the international as well as domestic business houses.
 The students will develop skills required for achieving global competitiveness.

Module I THE DYNAMIC ENVIRONMENT OF INTERNATIONAL BUSINESS

Trends in India’s Export & Import since independence; Trade barriers- Traffic & Non- traffic:
Easing trade Restrictions, General Agreement on Tariff & Trade; World Trade
Organization: India & WTO, Increase India’s share in world trade; Items of Export &
Import, India’s bilateral trade agreements, Trading Blocks, World Bank, IMF.

Module II INTERNATIONAL BUSINESS ENVIRONMENT: SCOPE, TASK & CHALLENGES

Domestic vs. International business. Economic, Political, Cultural, Legal, Geographic
Demographic & Business, International Business Task Methods of entering International
Business; Country selection Decision; International Product Planning Strategy; Pricing &
International Promotion; Mix; Overseas Distribution System; Developing vision through
International Marketing Research.

Module III GOVERNMENT ASSISTANCE & INSTITUTIONAL INFRASTRUCTURE

Government Assistance & Institutional Infrastructure; History of Export promotion measures
in India; EXIM policy for facilitating International Business; Institutional Infrastructure
for promoting Export.

Module IV INTERNATIONAL FINANCE, RISK & DOCUMENTS IN FOREIGN TRADE

International Finance, Risks & Logistics Managements export Finance: Terms & conditions of
payment, Pre-shipment & post-shipment credit: Role of EXIM Bank in financing export:
Risks in International Business: Role of ECGC in minimizing risk. Negotiating the export
order, shipment, trade documentation; regulatory documents & foreign documents;

Suggested Readings
1. Subba Rao. P, International Business, Himalaya Publishing House,2 nd Edition, 2009
2. Bhalla, V.K. & S. Shivaramlu, International Business Environment & Business; New
Delhi; Amol; Revised Edition.
3. Daniel. John D & Radabangh, Lee H; International Business, New York, Addition
Wisley(Revised Edition)
4. Cateora Philip R; Graham John L, Salwan Prasant, International Marketing, 2010, Tata
Mc Graw Hill Education Pvt. Ltd.
5. Government of India handbook of Import & Export Procedures

34
 SEMESTER-V

Paper No. Paper/ Subject Title Category Credit

BCC501 Business Policy & Strategic Management E 4
BCC502 Auditing Core 4
BCC503 Office Management and Automation E 4
BCC504 Corporate Finance Core 4
BCE501/ (a) Financial Markets, Institutions and Financial Services
BCE502/ (b) Good Governance
BCE503/ (c) Yoga and Naturopathy E 4
BCE504/ (d) Performing Arts (Music)
BCE505 (e) Journalism & Mass Communication
BCC505 Project Studies-I F 4
Total 24

35
 BUSINESS POLICY & STRATEGIC MANAGEMENT
PAPER CODE: BCC501

Course Objectives:
 The course is designed to enable students to understand an organization's business
policy and strategic situation, external environment and internal working conditions,
sets of multifunctional problems, the concept and strategic management process.
 To formulate various strategic options, examine the different organizational
structures used, to implement different corporate-level strategies and business level
strategies.

Learning Outcome:
 This course will lead the students to understand the business policies, issues and
problems for intelligent decision making.
 The paper further enhances the skills and abilities of the students under uncertainty
in the ever changing business landscape of today.

Module I:
Historical development of strategic management and business policy in the world and in
India. Future developments in the field of strategic management and business policy.
Concept of strategy and its limitations. Process of strategic decision making. Various
schools of thought on strategy formation. Strategic management process. Concepts of
strategic intent, stretch, leverage, and fit.

Module II:
Concept of environment in the context of strategic management. Process of
environmental scanning. process of SWOT analysis. 5C’s Analysis, PESTEL Analysis,
Competitive Analysis. Internal Analysis.

Module III:
Strategic Decisions at the Corporate Level - Stability, Growth, Retrenchment and
Combination strategy; Strategic Decisions at the SBU Level - Generic Strategy -Cost
Leadership Strategy - Low Cost, Focus and the preemptive Strategies; Strategic Decisions
at the Functional Level. Strategic analysis and choice.

Module-IV:
Strategic Implementation – Process, Issues and Resource allocation, Organization
structure and systems in strategy implementation. Strategic Evaluation and Control –
Overview, Criteria & Process of Strategic evaluation.

Suggested Readings:
1. Kazmi, Azhar, Business Policy and Strategic Management, Tata Hill, 2nd Edition
McGraw
2. G Hamel & C K Prahalad: Competing for the Future, Tata McGraw Hill Publishing Co.
Ltd
3. Cherunilam, F., Strategic Management, Himalaya Publishing House
4. Nag, Strategic Management: Analysis-Implementation-Control, Vikas Publishing
House Pvt. Ltd

36
 AUDITING
PAPER CODE: BCC502

Course Objectives:
 To provide an introduction on auditing and its importance in the corporate and
business world.
 To provide knowledge of auditing principles, procedures and techniques in
accordance with current legal requirements and professional standards.

Learning Outcome:
 The course will equip students to apply auditing standards in internal control
systems
as well as comply with requirements for external reporting
 Students would be able to understand latest technology in gain and apply knowledge
about financial system and services in business world.

Module-I Basics of Auditing

Introduction to auditing, basic concepts, basic principles governing an audit, techniques
of auditing, audit objectives, classification of audit, meaning of an auditor, types of audit,
government audit

Module-II Audit Planning and Procedure

Concept of vouching and verification, internal check, internal control and techniques,
importance of a sound internal control policy, vouching and verification of assets and
liabilities, internal check and internal control

Module-III Audit of Limited Companies

Company auditor, qualifications and disqualifications of a company auditor, audit
committee, emphasis of auditor’s report, types of report, liabilities of a statutory auditor,
appointment and regulations prescribed

Module-IV Special Audits and New Trends in Auditing

Special areas in audit, use of technology in auditing, cost audit, auditing in an EDP
environment, management audit, auditing and assurance standards, case studies, forensic
auditing

Suggested Readings:
1. Students Guide to Auditing, Aruna Jha, Taxmann Publications, 2017
2. Auditing and Assurance Standards, ICAI, New Delhi
3. Fundamentals of Auditing, Kamal Gupta, McGraw Hill Publications, 2017
4. Principles and Techniques of Auditing, T.R Sharma, Allied Publishers, New Delhi

37
 OFFICE MANAGEMENT AND AUTOMATION
PAPER CODE: BCC503

Course Objectives:
 To provide an introduction on requirement of proper office management current
scenario of business.
 To help students understand the importance of office automation and its application.

Learning Outcome:
 The course will enhance the conceptual & functional skills regarding financial
services.
 Students would be able to gain and apply knowledge about financial system and
services in business world.

Module-I Basics of Office Management

Introduction to modern office, Changing Office environment, Office Work, Functions of an
office and how to make it more productive, factors contributing to the growth of office
work, activities of modern office, relations with other departments, importance of office,
Challenges before the office

Module II Planning and Administration of office management

Introduction, Importance of proper office management, tools and techniques for proper
management, planning for resources, designing a layout, Office Management, Functions of
office management, Scientific office management, Office Manager-Qualifications,
Functions, Limitation, training office manager

Module III Office Automation

Essential components of office automation, Factors in choice of location, Size & shape of
an office, Layout of the office, Merits of good layout, Open office & private office,
advantages & disadvantages, New Trends, Correspondence & Mail, Centralizing and
decentralized Correspondence

Module IV Tools in office automation

Modern Technology, Introduction, Computer, Internet, Telex, Teleconferencing, Cellular
phone, Email, Voice mail, SMS, Telemarketing, E- Business, Automatic Vending, E
commerce, EDI, E- Auctioning, E-Marketing, E- Banking, E-Trading

Suggested Readings:
1. Office Management and Commercial Communication, Duggal & Balraj, Kitab Mahal,
New Delhi, 2016
2. Modern Business Organizations, T.N Chabbra, Dhupat Rai & Sons, New Delhi
3. Office Management, P.K Ghosh, Sultan Chand & Sons, New Delhi
4. Office Management, R.K Chopra, Himalaya Publishing House, New Delhi, 2017

38
 CORPORATE FINANCE
PAPER CODE: BCC504

Course Objectives:
 To introduce the student to various financial aspects of the functioning of
corporations, the valuation of different sources of finance and to make students
aware of the rationale, procedure and implications of mergers and acquisition
 To make the students understand of dividend payout rationale and its practical
implications.

Learning Outcome:
 Students would be able to understand various methods of security valuation and its
computation.
 Students would be able to know the process of corporate restructuring through
mergers, acquisitions, stock split, Stock repurchase etc.

Module-I Introduction to Valuation & Stock Valuation

Introduction to Valuation, Time value of money; Simple and compound interest rates;
Continuous compounding Real and nominal interest rates; Types of loans; Loan
amortization. Stock Valuation Meaning, features of common and preference stock; Stock
returns; Anticipated returns; Present value of returns; Multiple year holding period -
Constant growth model, Two stage growth model, Three phase model; Valuation through
P/E

Module-II Valuation of Bonds

Meaning, bond risk, types of bonds, Present value; Bond returns: - Holding period returns
- Current yield, Yield to maturity, Term structure of interest rates, Macaulay’s Duration;
Effects of interest rates and inflation on bonds

Module-III Stock Dividends, Stock Repurchases and Stock Splits

Meaning of stock dividends, ex-dividend and cum-dividend, Types of dividend, Provision
in India; Dividend stability; Cash dividend and Repurchases; Factors affecting stock
dividend; Stock repurchases and stock splits; Reverse split

Unit-IV Mergers and Amalgamations

Meaning and definition of Mergers and Amalgamations, Takeovers, Reverse merger, Spin
off Types of mergers- Horizontal, Vertical, Conglomerate, Financial and managerial
Concentric companies: motives, Efficiency theories - Differential managerial efficiency,
Inefficient management, Operating synergy, Pure diversification

Suggested Readings:
1. Corporate Finance, Verma J.C. (1985), New Delhi, Vision Books
2. Essentials of Financial Management, Pandey I.M (2005), New Delhi, Vikas
3. Valuations, Damodaran A. (1994), New Delhi, John Wiley
4. Corporate Finance & Investments: Decisions & Strategies, Pike R. (1998), Prentice-
Hall of India
5. Corporate Finance: Principles & Practices, Watson D. & Head A. (2003), New Delhi,
Taxmann

39
 FINANCIAL MARKETS, INSTITUTIONS AND SERVICES
PAPER CODE: BCE501

Course Objectives:
 To familiarize the students about the Indian Financial system and give exposure to
different financial Markets & Financial Services.
 To provide depth knowledge about different Financial Services & Markets to ensure
the sound conduct of business in the finance area.

Learning outcome:
 The course will enhance the conceptual & functional skills regarding financial service,
Institution & Markets.
 It will provide depth knowledge about financial system and financial service
including the Markets and instruments.

Module-I Introduction to Financial System, Market & Financial Service

Introduction to Indian Financial System, Financial Service – important provisions and
concepts, Fee Based Financial Service and Fund-Based Financial Services, Types of
Financial Markets, Financial Institutions- Indian and International

Module-II Financial Markets and their types

Money Market, Types of instruments in money market and their features, merits and
demerits, Capital Market, Primary Market and Secondary Market, Financial institutions in
Money and Capital Market, Instruments traded, Listing, Stock Broker and their functions.

Module-III Merchant Banking & Credit Rating

Merchant Banking, their Structure, Functions of Merchant Banking, SEBI Regulations,
Roles played by Merchant Bankers like Issue Manager, Lead Manager, Port-folio Manager
and Under-writer. Recent trend in Merchant Banking in India., Credit rating, meaning and
objectives, Types of Credit Rating Agencies, Role of agencies in capital markets,
significance of their reports and rating, Credit Rating Process, Credit Rating Methodology,
Credit Rating Symbols.

Module-IV Venture Capital & Mutual Funds

Meaning, Stages of venture capital financing, Types of venture capital, Exit routs, Private
equity, criteria for analyzing venture capital proposals, Styles of venture financing, SEBI
guidelines, venture capital funds in India., Introduction to mutual funds, Classification of-
funds, advantages, Mutual fund investment vs Stock market investment. Functions of
AMC, Performance of evaluation of Mutual Funds

Suggested Readings:
1. Financial Market & Service, Gorden & Natrajan, Himalaya Publication, 9 th
Edition,2014
2. Financial Market & Institution, S. Guruswamy, Tata MacGraw Hill, 3RD Edition, 2009.
3. Financial Service & Market, Pandian Punithavathy, Tata McGraw Hill
4. Financial Market, Institution & Service, N.K.Gupta, ANE Books, 1ST Edition,2008

40
 GOOD GOVERNANCE: CONCEPT AND PRACTICES
PAPER CODE: BCE502

COURSE OBJECTIVES:
 To provide a comprehensive understanding about concepts related to government,
governance and good governance.
 To impart practical knowledge regarding good governance institutions, stakeholders,
mechanisms and initiatives.
LEARNING OUTCOME
 The students will be able to get various ideas related to Good Governance and its
practices.
 Students will be able to take many policy decisions and can adopt good practices.

Unit I:
Good Governance: Government to governance, Concept, Features, History and Evolution;
Minimum Government and Maximum Governance; Globalisation, United Nations and
Good Governance. Changing Dimensions of Development Strengthening Democracy
through Good Governance

Unit II:
Good Governance in Western and Indian Political Thought - From Plato's Ideal State to
the Ideal of Rama Rajya; Good Governance as Self Governance; Role of State, Market and
Citizen in Good Governance;

Unit III:
Good Governance in Different Areas: Political, Administrative Governance, Corporate
Governance, Global Governance. Environmental Governance, Green Governance, Good
Governance through Citizen Participation; Good Governance Practices in Different
Countries — Case Studies.

Unit IV:
Good Governance Practices in India: E-governance, Citizens Charters, Institutional
Measures; Need for Reforms and Administrative Reforms Commissions; Media in Good
Governance; Su Rajya and Su Shasan: Pro-People, Pro-Active Governance, Good
Governance initiatives in India: Best practices Governance Issues and Challenges in
Various Sectors; Transparency and Accountability, Integrity and Ethics;

REFERENCES:
1. N. Bhaskara Rao, Good Governance: Delivering Corruption-Free Public Services, SAGE India,
2013.
2. V. Santhakumar, The Roots of Ill-Governance and Corruption, SAGE India, 2014.
3. Smita Mishra Panda, Engendering Governance Institutions State, Market and Civil Society,
SAGE India, 2008.
4. Kameshwar Choudhary, Gobalisation, Governance Reforms and Development in India, SAGE
India, 2008.
5. Surendra Munshi, Biju Paul Abraham & Soma Chaudhuri, The Intelligent Person's Guide to
Good Governance, SAGE India, 2009.
6. B. C. Smith, Good Governance and Development, Palgrave Macmillan, 2007.
7. Kuldeep Mathur, From Government to Governance a Brief Survey of the Indian Experience,
2011

41
 YOGA AND NATUROPATHY
PAPER CODE: BCE503

Course Objective:
 The course is designed to facilitate students understand the various aspects of Yoga &
Meditation. The course will also help the students to understand the fundamental and
different practical aspects of Yoga and Meditation.
 The course is able to cover through different modules the basics of Yoga and
Meditation, including some of the important aspects like Concepts of Yoga,
Yogasanas, Pranayama & Meditation.

Learning Outcome:
 The course will lead the students to understand the basics of Yoga &Meditation.
 The paper further tries to enhance the creativity and practicality of Yoga and
Meditation.

Module-I
Introduction to Yoga: Meaning & Definition, Basic Principles of yoga, Relevance of Yoga in
the modern age, Importance of Yoga for a student, Astanga Yoga

Module-II
Introduction to Yogasana, General principles of the Yogasana practice, Standing &
Balancing group, Surya Namaskara, Backward bending group, forward bending group

Module-III
Introduction to Pranayama, General Guidelines for the practice of Pranayama, Nadi
Shodhana, Sheetali and Sheetkari Pranayama, Bhramari Pranayama, Bhastrika
Pranayama, Kapalbhati Pranayama

Module-IV
Introduction to Meditation, Importance & benefits, Introduction to Yoga Nidra,
Importance & benefits

Reference Books:
1. The Foundation of Yoga, Dept. of Yogic Science, Utakal University, BBSR
2. Asana, Pranayama, Mudra and Bandha by Swami Satyananda Saraswati
3. Yoga Darshan by Swami Niranjanananda Saraswati
4. Prana and Pranayama by Swami Niranjanananda Saraswati
5. Yoga Nidra by Swami Satyananda Saraswati

42
 PERFORMING ARTS (MUSIC)
PAPER CODE: BCE504

Course Objective:
 The course is designed to facilitate students understand the different aspects of
Indian Music Vocal (Hindustani). The course will also help the students to understand
the fundamental and practical aspects of Indian Music Vocal (Hindustani).
 The course is able to cover through different modules the basics of Indian Musical
Vocal including different terms, Alankars, and practical’s
Learning Outcome:
 The course will lead the students to understand the fundamental aspect of Indian
Music Vocal (Hindustani)
 The paper will further enhance the practical aspects through practical’s and project
works.

Module-1
1. Definition of the following terms:
a) Sangeet, Swara, Saptak, Laya, Raga, Aroha, Abaroh, Vadi, Samvadi, Anuvadi,
Bivadi, Barjita, Sware, Tal, Tali, Khali, Alap, Tan, Stayee and Antara.
b) Classification of Music.
c) Basic knowledge in playing Harmonium.

Module-2
1. Swara Sadhana in different types of Alankars.
a) Sa, Re, Ga, …
b) SaRe, ReGa, GaMa, …
c) SaReGa, ReGaMa, …
2. Basic Knowledge in Tala Dadra, Keherwa and Teental.
Module-3
a) One Swarmalika.
b) Practical knowledge in Indian raga Bhupali or Yaman.

Module-4
1. Practical knowledge of flowing forms of Music.
a) One Bhajan
b) One Patriotic Song
c) One Art of Living Song
d) One Film Music
2. Listening of Audio and Video recordings guided by Teacher.
3. Practical session
4. Tutorial Session
5. Self-practice
6. Discussion
Text and Reference books:
1. Bhatkhande Sangeet Shastra, V. N. Bhatkhande
2. Sangeet Visharad, Basant
3. Kramik Pustak Mallika- Part II, V. N. Bhatkhande
4. Swarasruti
5. Raga Darsan
6. Raga Parichaya
7. Sangeetanjali
8. Also Books and Online study materials will be Recommended by teacher.

43
 JOURNALIZM & MASS COMMUNICATION
PAPER CODE: BCE505

Course Objective
 The course is designed to facilitate students understand the different aspects of Print
Journalism. The course will also help the students to understand the fundamental and
practical aspects of Print Journalism.
 The course is able to cover through different modules the basics of Radio Broadcasting,
Television Broad Casting, Advertisement &Public Relation& New Media Journalism

Learning Outcome
 To help the students on the evolution of broadcasting services and the current trends in
the industry.
 To bridge relations between public-private and commons through mass media & to
develop understanding of digital information patterns, use and scope.

UNIT I Print Journalism

Understanding News, Ingredients of News: meaning, definition, nature. The news process:
from the event to the reader (how news is carried from event to reader) Hard news vs. Soft
news. Organising a news story with 5W‘s and 1H. Inverted pyramid, Criteria for news
worthiness. Basic differences between the print, electronic and online journalism. Journalistic
Writing: Qualities of Journalistic Writing – Similarities and Differences between Journalistic
Writing and Literary Writing, Difference between News Writing – Feature Writing – Article
Writing – Editorial Writing and Column Writing.

UNIT II Part A (Radio Broadcasting)

Evolution and growth of broadcasting in India. Introduction to Radio: The World of Sound
and main features of radio broadcasting; Radio frequencies: SW, MW, FM transmission.
Different types of Radio: AM, FM, community radio, internet radio.
Part B (Television broadcasting)
Introduction to Television: Characteristics of Television broadcasting;
Trends in the Indian TV industry: Public service TV Broadcasting; Commercial broadcasting.
Introduction to TV Production: News bulletins; News features; News and current affairs

UNIT III Advertising & Public relations

Public Relations: Definitions, PR as a management concept, elements of PR, evolution of PR,
PR as a profession, PR Functions, PR practice in the present context., PR firms in India: status
and growth. Understanding Advertising: Concept, Nature, Definitions, Evolution and History,
Role, Objectives and Functions. Ad. Campaign- Process, Strategies, Concepts and Principles of
Marketing. Advertising Theories and Models-AIDA model, DAGMAR Model, Maslow‘s
Hierarchy Model, Types of advertising and New trends. Ad. Copy, Visualization, Layout,
Principles, Characteristics, Types and Strategies.

UNIT IV New Media Journalism

Concepts and evaluation of Internet as a medium. News on the web: newspapers, magazines,
radio and TV newscasts on the web Changing paradigms of news; emerging news delivery
vehicles; job profiles; integrated newsroom. Social Media and Citizen Journalism: Social
networking, Writing for New Media: Digital story-telling formats - Content writing, editing,
reporting and its management.
Suggested Readings (Unit-I): -
1. Bruce D. Itule and Douglas A. Anderson. News writing and reporting for today’s media;
McGraw Hill Publication, 2000.

44
 2. M.L. Stein, Susan Paterno& R. Christopher Burnett. News writer’s Handbook: An
Introduction to Journalism; Blackwell Publishing,2006.
3. George Rodmann. Mass Media in a Changing World; Mcgraw Hill Publication,2007.
4. Carole Flemming and Emma Hemmingway. An Introduction to Journalism; Vistaar
Publications,2006.
5. Richard Keeble. The Newspaper’s Handbook; Routledge Publication,2006.
6. Brendan Hennesay: Writing Feature Articles, Heinemann Pub. London. 1989
7. Srivastava: Reporting and Editing, PII, New Delhi, 1989
8. Rangaswamy & Parthasarthy, Basic Journalism, laxmi publications (P) ltd., 2014
Suggested Readings (Unit-II)
1. Elwyn, E. (1977). Radio: A Guide to Broadcasting techniques, Barrie and Jenkins.
2. Masani, M. (1976). Broadcasting and the People, National Book Trust.
3. Saksena, G. (1996). Television in India: Changes and challenges, Vikas Publishing.
4. White, T.(1996). Broadcast News Writing, Reporting and Producing, Focal Press.
5. Boyd, A. (2000), Broadcasting Journalism: Techniques of Radio & television News-
th
5 Edition, Focal Press, New Delhi,
st
6. Srivastava, K. M.(2005). Broadcast Journalism in the 21 Century, Sterling
Publications, New Delhi.
7. Thompson, R. (2004). The Broadcast Journalism Handbook: A television news
survival guide, Oxford.
8. Rober, M. (2000). An Introduction to writing for Electronic Media: script writing
essentials across the Genres, Focal Press, Oxford.
Suggested reading (Unit-III):
1. David Ogilvy, Ogilvy on Advertising,Pan/Prion Books
2. Frank Jefkins,Advertising Made Simple, Rupa& Co.
3. Chunawalla , Advertising Theory And Practice, Himalaya Publishing House
4. JethwaneyJaishri, Advertising, Phoenix Publishing House
5. Jefkins Frank Butterworth, Public Relation Techniques, Heinmann Ltd.
6. Heath Robert L, Handbook of Public Relations, Sage Publications,
7. Dennis L. Wilcose& Glen T, Public Relations, Pearson
8. Cutlip S.M and Center A.H., Effective Public Relations, Prentice Hall
9. Kaul J.M., NoyaPrakash, Public Relation in India, Calcutta
Suggested reading (Unit-IV):
1. Marshall, P. D. (2004). New Media Cultures, Oxford University Press.
2. Dewdney, A. &Ride, P. (2006). The New Media Handbook, Routledge, London.
3. Felix, L. Stolarx, D. (2006). Video blogging & Podcasting, Focal Press.
4. Mirabito, M ., Morgenstern, B. L. (2004). New Communication Technologies, Focal
Press.
5. Schmidt , E. & Cohen, J. (2013). The New Digital Age, John Murray.
6. Ward, M. (2002). Journalism Online, Focal Press.
7. Thornburg, R. M. (2011). Producing Online News: Stronger Stories, CQ Press,
Washington.
8. Hall, J. (2001). Online Journalism, A Critical Primer, Pluto Press, London.
9. Shrivastava, K. M. (2013). Social Media in Business and Governance, Sterling
Publishing.

45
 SEMESTER-VI

Paper No. Paper/ Subject Title Category Credit

BCC601 Corporate Governance , Ethics and Social Responsibility E 4
BCC602 Entrepreneurship Development E 4
BCC603 E-Commerce Core 4
BCC604 Insurance and Risk Management Core 4
CORPORATE ACCOUNTING Core 4
BCE601/ (a) Securities Analysis and Portfolio Management
BCE602/ (b) Fine Arts
BCE603/ (c) Performing Arts (Dance) E 4
BCE604/ (d) Consumer Relations and Behavior
BCE605 (e) Business Tax Procedure and management
BCC605 Project Studies-II F 4
Total 28

46
 CORPORATE GOVERNANCE, ETHICS AND SOCIAL RESPONSIBILITY
PAPER CODE: BCC601

Course Objectives:
 The objective of this course is to impart basic knowledge on concepts relating to
Corporate Governance, Ethics and Social Responsibility.
 The paper would also introduce the philosophy of corporate governance and its
relevance and importance in today’s business world.

Learning Outcome:
 Students would be able to understand the various philosophies relating to business
ethics, corporate governance and requirements of corporate social responsibility.
 Students would be able to understand the practical importance of a sound corporate
governance policy, the requirements of adopting good ethics in business and the need for
social responsibility.

Module-I Introduction to Business Ethics:

Ethics philosophies, Concept of business ethics, Ethical Principles in business, scope of
business ethics: Ethics in Finance, Ethics in Human Resources, Ethics in Marketing, Ethics in
Production, developing a code of conduct for employees, Features of a good ethics
programme, Ethical dilemma, Advantages of Business Ethics.

Module-II Concept of Corporate Governance:

Evolution and development of Corporate Governance in India and across the world,
Legislative framework of Corporate Governance in various countries –UK, USA, India,
Corporate Governance Forums: ICSI Initiatives, OECD Principles, Global Corporate
Governance Forum

Module-III Corporate Governance and Sustainability

Concept of Sustainability, Sustainability Reporting, legal framework, issues and challenges of
an effective Board, internal control system, Concept of Triple Bottom, Cases relating to
Corporate Governance failure in India and globally, Corporate Governance Codes and Forums

Module-IV Corporate Social Responsibility

Concept of Social Responsibility, Legislative requirements of CSR in India, Companies which
are compulsorily required to contribute towards CSR, Examples of CSR Activities in India

Suggested Readings
1. Corporate Governance: Principles, Policies and Practices, A. C Fernando, Dorling
Kindersley India(Pvt) Ltd
2. Business Ethics: Decision Making and Cases by O.C Farell, John Paul Fraedrich & Linda
Ferrell, Biztantra Publications
3. Business Ethics & Business Communications by Ashok K Nadhani , Taxmann
4. Corporate Governance in India-An Evaluation by Subhash Chandra Das, PHI
5. Websites : www.nfcgindia.org , www.oecd.org, www.iod.co.uk, www.gcgf.org,
www.globalreporting.org, www.ethics.org, www.ecgi.org

47
 ENTREPRENEURSHIP DEVELOPMENT
PAPER CODE: BCC602

Course Objectives:
 The first part of the course is designed to familiarize the students with the concept,
programmes, policy initiatives, government assistance for new small business/start-ups
and existing small enterprises and issues and challenges for sustaining a business in India.
 The second part of the course is intended to develop the knowledge of the students in the
management of entrepreneurship projects, special emphasis will be provided on project
formulation as also on various tools and techniques for project appraisal and control so
that they are able to draft the project proposal in a small business venture of own choice.

Learning Outcome:
 Students will understand the concept, programmes, policy initiatives, government
assistance for new small business/start-ups and existing small enterprises and issues and
challenges for sustaining a business in India.
 Students will learn on how to design, plan and execute a small business venture of own
choice and manage the overall aspect of business skills to use existing assistance including
the strategy to achieve success.

Module I ENTREPRENEUR & ENTREPRENEURIAL DEVELOPMENT

Views of economists, Sociologists, psychologists and managers on the making of an
entrepreneur. Role of entrepreneurs in socio-economic development of a country. Growth of
entrepreneurship in India; Entrepreneurial competencies and skills: Meaning and
components of entrepreneurial competencies; Developing competencies. Functions of an
entrepreneur: Types of entrepreneurs. Entrepreneur, Entrepreneur and Professional
manager. Women Entrepreneur: Concept and functions of women entrepreneurs. Problems of
women entrepreneurs, developing women entrepreneurs – recent trends.

Module II FACTORS INFLUENCING SMALL ENTREPRENEURSHIP MANAGEMENT

Individual factors. Environmental factors. Socio-cultural factors. Support systems.;
Entrepreneurial motivation: Motivation theories. Motivating factors. Achievement
motivation.; Entrepreneurial Mobility: Factors influencing mobility. Occupational Mobility.
Locational Mobility; Entrepreneurial Development programmes (EDPs): Need and objectives
of EDP. Course contents of EDP. Phases of EDP. Evaluation of EDP; Small Entrepreneurs:
Government Policy for small scale industries (SSIs).

Module III INSTITUTIONAL SUPPORT SYSTEMS FOR SMALL ENTREPRENEURS (Role of

DIC, SFCs, Commercial Banks, SIDBI, Entrepreneurship Development Institutes (EDIs).
Programmes, schemes & small entrepreneurship verticals: KVIC; MGIRI; Coir Board; NSIC Ltd;
NB MSME; MSMED; Act 2006; Marketing, International Cooperation, Training Institutions,
Survey, Studies and Policy Research etc. Road Map for setting up a new venture

Module IV ENTREPRENURAL INSTITUTION

National Entrepreneurship Development Institutes (EDI, NISIET, NIESBD, IIE); Small
Industries Development Bank of India (SIDBI), Venture Capital Ltd. (SVCL); SME Rating
Agency of India (SMERA): Marketing Assistance and Export Promotion: Tech-mart Exhibition,
Software Technology Parks; Training-cum-Incubation Centres: Skill Development
Programme; Cluster Development Programme; Citizens’ Charter, Right to Information (RTI)
Act, Performance Monitoring & Evaluation System (PMES); Persons with Disabilities (PwDs)
R&D;

48
Concept of a Small Business Project & Project Management: Characteristic features of a small
business project. Preparation of entrepreneurship project proposals. Each student will submit
a project plan on small business venture and present the same to support their
entrepreneurial endeavor.

Suggested Readings
1. The Entrepreneurial Spirit Lives: 25 Tales to Help Entrepreneurs Start, Grow and Succeed
in Small Business Paperback – 27 Jul 2012 Kindle edition (2012) from The Entrepreneur
Cafe, LLC
2. Desai Vasant, Small-Scale Industries and Entrepreneurship Paperback – 2011, Himalaya
Publishing House (2011), ISBN-10: 935024862X, ISBN-13: 978-9350248621
3. The Dream: How I Learned the Risks and Rewards of Entrepreneurship and Made Millions
Hardcover – Import, 23 Oct 2008 Gurbaksh Chahal
4. Small Business Management in the 21st Century by David Cadden, Sandra Lueder, The
Saylor Foundation 2014
5. Making the Business Case by Michael C. Volker, Publisher: Bookboon 2012
6. Creating an Entrepreneurial Mindset, by Roger Cowdrey, Publisher: BookBoon 2013
7. Indian Family Business Mantras by Peter Leach & Tatwamasi Dixit, Rupa Publications,
2015

49
 E-COMMERCE
PAPER CODE: BCC603

Course Objective:
 To familiarize the student with the basic concept of e‐commerce
 To provide him/her with the knowledge of planning, scheduling and controlling a
successful e‐business

Learning Outcome:
 Acquire a good knowledge of e-commerce, both the technical and business aspects
 Understand the principles and practices of e-commerce and its related technologies.

Module I: Introduction
Introduction to E-Commerce, History of E-Commerce, Commerce vs. E-Commerce, Traditional
Business vs. Direct Selling, Types of E-Commerce: Business-to-Business, Business-to-
Consumer, Consumer-to-Business, Consumer-to-Consumer

Module II: Electronic Payment Systems

Overview of Electronic Payment Technology, Credit Card, Debit Card, Smart Card, E-Money,
Electronic Fund Transfer, Electronic Data Interchange.

Module III: Infrastructure for E-Commerce

The Internet, development of Internet, TCP/IP, Router, Firewall, The World Wide Web, web
browser, web server, HTTP, HTML, Web architecture, Client / server technology, web server,
Application Server, Database Server

Module IV: Net Commerce & Legal and Security Issues in E-Commerce
Supply Chain Management: Basic Component, Impact of Globalization on the Supply Chain,
Customer Relations Management (CRM): Process and technology Aspects to CRM, Issues, Legal
and Security Issues in E-Commerce: Introduction to Ethics, Overview of Ethical Issues, Privacy & its Protection,
Emerging Legal Issues, Encryption & Security

Suggested Readings:
1. Bajaj & Nag, E-Business (TMH: New Delhi)
2. David Whiteley, E-Commerce: Strategy, Technologies and Applications (McGraw Hill
Education)
3. Chaffey, E-Business and E-Commerce Management: Strategy, implementation and
Practice Pearson Education India.
4. Rayport, Jeffrey F and Jaworksi, Bernard J, “Introduction to E-Commerce”, 2003, Tata McGraw Hill, New
Delhi.
5. Turban, Efraim, and David King, “Electronic Commerce: A Managerial Perspective”, 2010, Pearson
Education Asia, Delhi.
6. Laudon, Kenneth C and Carol Guercio Traver: E-Commerce business. Technology, 2011, Pearson
Education, Delhi.

50
 INSURANCE AND RISK MANAGEMENT
PAPER CODE: BCC604

Course Objectives:
 To develop an understanding among students about identifying analyzing and managing
various types of risk.
 To make the students will be in a position to understand principles of insurance and its
usefulness in business, along with its regulatory framework.

Learning Outcome:
 Students would be able to understand the basic concept of risk and how the insurance
become the element for that risk coverage.
 Students would be able to understand various processes related to insurance
management as well as the powers and functions of IRDA

Module I: Concept of Risk Management

Concept of Risk, Types of Risk, Managing Risk, Sources and Measurement of Risk, Importance
of Risk Management, Risk Evaluation and Prediction. Disaster Risk Management, Risk
Retention and Transfer.

Module II: Basic Concept of Insurance

Concept of Insurance, Need for Insurance, Types of insurance products, process of evaluation
of benefits, merits and demerits of each product, Globalization of Insurance Sector,
Reinsurance, Coinsurance, Assignment. Endowment

Module III: Types and Management of Insurance

Nature of Insurance Contract, Principle of Utmost Good Faith, Insurable Interest, proximity
cause, contribution and subrogation, Indemnity, Legal Aspects of Insurance Contract, Types of
Insurance, Fire and Motor Insurance, Health Insurance, Marine Insurance, Automobile
Insurance.

Module IV: Functions and Policies of Regulatory Body

Control of Malpractices, Negligence, Loss Assessment and Loss Control, Exclusion of Perils,
Actuaries, Computation of Insurance Premium. Regulatory Framework of Insurance: Role,
Power and Functions of IRDA, Composition of IRDA, IRDA Act'1999.

Suggested Readings:
1. George, E. Rejda, Principles of Risk Management and Insurance, Pearson Education.
2. Gupta. P.K, Insurance and Risk Management, Himalaya Publishing House.
3. Dorfman, Marks S., Introduction to Risk Management and Insurance, Pearson
4. All the three modules of Insurance and Risk Management by Institute of Chartered
Accountants of India
5. Mishra, M. N., Principles and Practices of Insurance, S. Chand and Sons.
6. Dinsdale, W.A., Elements of Insurance, Pitaman.
7. Black, K. and H.D. Skipper, Life and Health insurance, Pearson Education
8. Crane, F., Insurance Principles and Practices, John Wiley and Sons, New York.
9. Vaughan, E. J. and T. Vaughan, Fundamentals of Risk and Insurance, Wiley & Sons
10. Hansell, D.S., Elements of Insurance, Macdonald

51
 SECURITIES ANALYSIS AND PORTFOLIO MANAGEMENT
PAPER CODE: BCE601

Course Objective:
 To introduce the student to the process of investment and associated considerations; to
make the student aware of the theoretical basis of management of investment portfolios;
to help the student learn how to analyze portfolios
 To understand the factors influencing the capital market investment through
fundamental and technical analysis.

Learning Outcome:
 Student would be able to understand the method of valuation of shares by applying
different fundamental factors and technical charts.
 Students would be able to select various portfolios for investment and learn how to
evaluate their performance

Module I: Introduction
Meaning and scope of Investments; Investment Process; Objective; Investment Planning,
Variables in Investment Decisions; Investment Avenues; Investment versus Speculation
Types of securities: equity shares, sweat equity, non-voting shares, right shares, bonus shares,
preference shares, debentures, bonds, and warrants. Risk: definition; systematic risk,
unsystematic risk; minimising risk exposure; risk management

Module II: Fundamental Analysis & Technical Analysis

Fundamental analysis: economic analysis; industry analysis; company analysis; earnings of
the company; financial analysis; growth in earnings Technical analysis: assumptions;
technical tools - Dow theory; Primary trend, Secondary trend, Minor trends, Support and
resistance, Indicators, Odd lot trading, Moving averages, Rate of change, Charts, Technical
analysis and fundamental analysis.

Module III: Efficient Market Theory

Efficient Market Theory; Basic concepts; The random walk theory; Weak form of EMH; Semi
strong form; Strong form; Essence of theory; Market inefficiencies Markowitz Model:
Introduction, Simple diversification, The Markowitz model, Risk and return with different
correlation, Markowitz efficient frontier

Module IV: Security and Portfolio Valuation

Intrinsic value of Share, Bond Valuation, Current Yield, Yield to Maturity, Portfolio valuation,
Sharpe Ratio, Treynor ratio, Jensen’s Measure

Suggested Readings:
1. Kevin.S.:Security Analysis and Portfolio Management, PHI
2. Avadhani V. A. (1997): Investment Analysis and Portfolio Management, Mumbai,
Himalaya
3. Bodie Z. & Kane A. (1995): Essentials of Investment, London, Irwin
4. Chandra P. (2002): Investment Analysis and Portfolio Management, Tata McGraw-Hill
5. Cordor A. (2003): Fundamentals of Investment, New Delhi, Prentice-Hall of India
6. Fischer D. E. & Jordan R. J. (1995): Security Analysis and Portfolio Management, New
Delhi, Prentice-Hall of India
7. Strong R. A. (2001): Portfolio Management Handbook, Mumbai, Jaico.

52
 FINE ART
PAPER CODE: BCE602
Course Objective:
 The course is designed to facilitate students understand the various aspects of Fine Arts.
The course will also help the students to understand the fundamental and practical
aspects of Visual and Fine Arts forms.
 The course is able to cover through different modules the basics of Visual and Fine Arts,
including some of the important aspects like Colour Wheel, Painting and Graphic Design.

Learning Outcome:
 The course will lead the students to understand the basics of Visual/Fine Art form.
 The paper will further enhance the creativity and command on use of technology on
Visual Art forms.

Unit-1 Definition of art

a) Element of art, Visual arts and its characteristics
b) Basic principles of arts, what is drawing, painting, sculpture, print making & graphics?
c) Fine Art and Functional Art - Transformation of nature into art & study of nature

Unit-2
a) Colourwheel: Understanding colour, colour wheel, colour sensation i.e. hue, tone,
chrome, harmony and contrast of warm and cool colours. Appreciation and
understanding of colour qualities, Mixing of colours.
b) Study of textures through colour & Black & white.
c) Basic design & Letter Writing.

Unit-3 Painting:
a) Exercises in collage (Paper tearing and mixed media) to develop an understanding of
the relationship between different shapes, in different colours, overlapping and
grouping etc.
b) Use of different painting media like water colour, poster colour, Ink drawing, pastels
etc.
c) Copy work: Understanding reference and using it in own personal way.

Unit-4 Graphic Design:

a) Understanding design as an organised visual arrangement of both two dimensional as
well as three dimensional and its decorative applications.
b) Painting from objects and nature to study form colour, tone and texture, study of
perspective, difference in handling of nearer and distant objects, controlled light and
shade, ability to simplify treating the essential, omitting detail.
c) Creative painting from memory & some reference both.

53
 PERFORMING ARTS (DANCE)
PAPER CODE: BCE603

Course Objective:
 The course is designed to facilitate students understand the different aspects of Odissi
Dance. The course will also help the students to understand the fundamental and
practical aspects of Odissi Dance form.
 The course is able to cove through different modules the basics of Odissi, Command on
Mudras, Body Movements and Leg Movements.

Learning Outcome:
 The course will lead the students to understand the basics of Odissi Dance form.
 The paper will further enhance the applied aspects through practical’s and project works.

PRACTICAL
UNIT-I
1. Basic of Odissi Dance: -
 Exercise (Soundless and sound)
 Chauka steping no-10
 Tribhangi stepping-10
2. Understanding of the Mudras: -
 Asanjukata Hasthamudra-28
 Sanjukta Hasthamudar-23
UNIT-II
3. Learn about head, neck and eyes movement’s: -
 Shiraveda-09
 Dhrsthiveda-08
 Grbhaveda-04
4. Pada Veda and Pada chalana.
 Pada Veda-36
 Pada Chalana from Addi Pada to Minapuchha Pada
UNIT-III
5. Mangalacharan: -
 Guru Vandhana/Ganesha Vandhana/Bishnu Vandhna
 Odissi Dance short history Through Audio- Video Sessions)

THEORY
UNIT-IV
6. Basic theory knowledge of Odissi Dance
 The basic knowledge of Indian Classical Dance.
 Short history of Odissi Dance.
 The basic knowledge of Odissi Rhythms.

UNIT-V
Odissi Dance Project Work

54
 CONSUMER RELATION BEHAVIOUR
PAPER CODE: BCE604

Course Objective:
 To understand the psychological processes that underlie consumer choices.
 To develop the understanding of the buyer decision making process, both individually
and in groups.

Learning Objective:
 To understand the changing profile of the consumer behavior.
 To conceptualize skills in designing product, price, distribution and promotional
strategies for different classes of product targeted at consumers.

Module I:
Consumer Behavior: Its Origin and Strategic Applications: Consumer Behavior Concept,
Importance of Consumer Behavior, Consumer Behavior & Marketing Management, Consumer
Decision Making & Marketing Implications, Customer value, satisfaction and retention,
Consumer Research and Market segmentation.

Module II:
Consumer Motivation: Motivation as a Psychological force, Dynamics of motivation,
Measurement of motives, Brand personality – Indian brands, Self and Self-Image, Personality,
Lifestyles and Psychographics, Consumer Involvement and values.

Module III:
Consumer Perception: Elements of perception, Perception and Technological products,
Marketing Implications – Price, Retail, Advt. and Product / Package Design, Elements of
Consumer Learning, The Concept of Conditioning and Reality.

Module IV:
Consumers in Social and Cultural Settings: Characteristics of Culture, Role of sub-culture,
Reference Group and Family influences, Family Decision making and consumption related
roles, Social Class and Consumer Behaviour
Consumer Behavior and Digital Marketing: Basic Terminologies of Digital Marketing, Google
Multi-Channel funnel concept.

Suggested Readings:
1. Consumer Behavior, 2004, Schiffman & Kanuk (8th Ed), Pearson
2. Consumer Behavior, 2002, Loudon & Della Bitta (4th Ed), McGraw Hill
3. Conceptual issues in Consumer Behavior: The Indian Context, 2003, S. Ramesh Kumar,
Pearson
4. Consumer Behavior, 2004, Hawkins, Best & Coney (9th Ed), McGraw Hill
5. Consumer Behavior, 2002, Michael Solomon (5th Ed), Prentice Hall
6. Consumer Behavior, 2009, Blackwell, Miniard and Engel (5thEdn.), Cengage Learning

55
 BUSINESS TAX PROCEDURE & MANAGEMENT
PAPER CODE: BCE605

Course Objectives:
 To familiarize about the Indian Taxation System and procedures applicable to companies.
 To provide in depth knowledge about various computation methods applicable to
companies including tax planning and management.

Learning Outcome:
 Students will understand the important concepts of income tax and the essentials of tax
planning relevant to companies in India.
 Students will be able to understand and apply important tax procedures and tax
management techniques essential for companies.

Module-1 Introduction and concept of taxation

Meaning of tax, system of taxation in India, Important Definitions: Person, Income, Charitable
purpose, concept of residential status, incidence of tax, Indian Income, Foreign income, heads
of income, computation of taxable income for a company, deductions and exemptions
available for companies and its computation

2. Module-II Taxation of companies

Special provisions in computation of profit from business, Deduction from gross total income,
Amalgamation of companies and fiscal incentives, Minimum alternative tax on companies,
Special provisions relating to tax on distributed profits of domestic companies

3. Module-III Tax Planning

Concept relating to tax planning , avoidance and evasion, Tax planning with reference to;
location of undertaking, types of activity, ownership pattern, dividend policy, Issue of bonus
shares, Inter corporate dividends and transfer, Tax planning relating to amalgamation and
mergers of companies, Tax considerations in respect of specific managerial decision like make
or buy, own or lease, close or continue, sales in domestic markets or exports, capital
budgeting decisions, managerial remuneration, foreign collaboration and joint ventures.

4. Module-IV Tax Management

Filing of returns, procedure for assessments, e-filing and important provisions, Penalties and
prosecutions, appeals and revisions, advance tax, tax deduction at source- provisions and its
calculations, advance rulings, provisions for taxation for foreign companies, Avoidance of
double taxation and agreements

Suggested Readings
1. Students’ Guide to Income Tax, Vinod Singhania & Monica Singhania,,Taxmann
Publications, 2017
2. Corporate Tax – Planning and Management (by) Girish Ahuja & Ravi Gupta (Bharat’s)
3. Tax Planning and Procedure, Dr V K Singhania, Taxmann Publications, 2017
4. Direct Taxes- Laws and Procedure, Dr. Monica Singhania, Taxmann, Latest Edition

56
 CORPORATE ACCOUNTING

Course Objective
1. To attain the conceptual knowledge of corporate accounting
2. To apprehend the various techniques of preparing accounting and financial statements

Learning Outcomes
1. Develop an understanding of accounting for share capital and debentures and its valuations
2. Prepare financial statements of a company and analyse reports
3. Dwell a deep understanding of cash flow statements
4. Understand the accounting for amalgamation and liquidation of companies and prepare
consolidated balance sheet for Holding company Course Contents

UNIT 1: Accounting for Share Capital and Debentures

Introduction to issue of shares and debentures. Issue of rights and Bonus shares, ESOPs and buyback of
shares, book building. Underwriting of shares and debentures. Redemption of Preference shares,
Redemption of debentures: sinking/debenture redemption fund, open market purchase and conversion of
debentures. Relevant AS and IND-AS as applicable.

UNIT 2: Financial Statements of a Company

Preparation of financial Statement of Joint Stock companies as per schedule III Part I & II (Division I in
detail and Division II only on overview) Relevant AS and IND-AS as applicable

UNIT 3: Cash Flow Statements

Meaning, Usefulness, Preparation of a cash flow statement in accordance with Accounting Standard 3
(Revised) issued by the Institute of Chartered Accountants of India. (Only indirect method), Limitations
of cash flow statement. Relevant AS and IND-AS.

UNIT 4: Amalgamation, Reconstruction and Liquidation of Companies

Concept of Purchase Consideration. Accounting for Amalgamation of Companies (excluding inter-
company transactions and holdings) and external reconstruction Accounting for Internal Reconstruction
(excluding preparation of scheme for internal reconstruction). Accounting for liquidation of companies.
Introduction to the Insolvency and Bankruptcy Code, 2016 and other relevant provisions. Preparation of
Statement of Affairs as per the format prescribed by the Act and Deficiency Account Relevant AS and
IND-AS as applicable, Accounts of Holding Companies/ Parent Companies: Preparation of consolidated
balance sheet with one subsidiary company. Relevant AS and IND-AS as applicable

References
1. Goyal, Bhushan Kumar. Corporate Accounting. Taxmann, New Delhi
2. Kumar, Alok. Corporate Accounting. Kitab Mahal
3. Monga, J. R. Fundamentals of Corporate Accounting. Mayur Paper Backs, New Delhi
4. Sah, Raj Kumar, Concept Building Approach to Corporate Accounting, Cengage
5. Sehgal Ashok & Sehgal Deepak. Corporate Accounting
6. Tulsian P. C. Corporate Accounting. S Chand & Co. New Delhi

57