Savitribai Phule Pune University

Faculty of Commerce & Management

S Y B Com (Semester III)
(Choice Based Credit System)
Revised Syllabus (2019 Pattern)

CORE COURSE – I
Subject: Business Communication-I Course Code: 231
Total Credits: 04 (Theory 03 + Practical 01=04)

1. Objectives of the Course:

a. To understand the concept, process and importance of communication.
b. To acquire and develop good communication skills requisite for business
correspondence.
c. To develop awareness regarding new trends in business communication.
d. To provide knowledge of various media of communication.
e. To develop business communication skills through the application and exercises.
Medium of Instruction: English
Unit Unit Title Contents Skills to be
No. developed
1 Introduction of Introduction, i. Conceptual
Business Meaning, Definition. Clarity and
Communication Characteristics, understanding
Importance of the Meaning ,
communication. Characteristics
Principles of and Importance
communication, of
Process of communication.
communication ii. To understand
Barriers to the Principles
communication & and Process of
Remedies. communication
Methods and iii. To understand
Channels of Barriers to
Communication. communication
2 Business Meaning and i. To understand
Letters Importance the importance
Qualities or of business
Essentials, Physical letters.
Appearance ii. To understand
Layout of Business Essentials

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 Letter Qualities of
business letters.

3 Soft skills Meaning, Need, i. To acquire the

Importance. fundamental
Elements of soft knowledge
skills. about soft skills
a) Manners & ii. To understand
Etiquettes, the Elements of
Soft Skills
Grooming.
b) Effective
Listening &
Speaking
c) Interview Skills.
d) Presentation
e) Group Discussion.
f) Problem-solving
skills
G)Time management
abilities
4 Resume Introduction, To understand
writing & Job essential elements of Resume writing
Application Bio data, Resume and Job
letters application
writing, Curriculum
letter.
Vitae.
Meaning &
Drafting of Job
Application letter.

Teaching Methodology:
Topi Total Innovative Film Projec Expected
c No. Lecture Methods to be Shows and t Outcome
s used A.V.
Applicatio
n
1 12 Lecture, PPT Relevant You Individual Understanding
Presentation Tub Videos assignment of basic
Poster ,Relevant slide report knowledge of
Presentation, show, online Business
Group Discussion, Video Communication
Library visit Short Film Show .
,Home
Assignment ,Pre
reading, Class
discussion ,
library visit ,

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 internet resources
2 10 Pre reading, Class Relevant You Visit to Understanding
discussion, Tub Videos , Office the importance
internet resources, Short Film and Essentials
Lecture, Expert Show, A.V Qualities of
Lecture, PPT / Application business letters.
Poster
Presentation,
Group Discussion,
Library /Home
Assignment
,Internal
Assignment, case
study
3 18 Lecture, PPT Relevant You Presentation Understanding
Presentation Tub Videos.PPT the knowledge
Poster ,AV about soft
Presentation, Application, skills.To create
Group Discussion, online video awareness
Library visit about soft skill
,Home among the
Assignment ,Pre students
reading, Class
discussion ,
library visit ,
internet resources
,students
Seminar/Worksho
p case study
4 08 Guest Lectures of Online Videos, Individual To create
eminent Relevant slide Resume / ability among
Personalities , show , Bio–Data the students for
Group Discussion, Short Film Writing writing resume
Library visit Show and Job
,Home application
Assignment ,case letter.
study To create
ability among
the students for
Business
Correspondenc
e
Total 48

References:
Sr. Title of Book Author/s Publication Place
No
1 Business K. K.Sinha Galgotia New
Communication Publishing Delhi.

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 Company
2 Business R. C. Sharma & Tata McGraw New
Correspondence & Krishan Mohan Hill Publishing Delhi.
Report Writing Co. Ltd.
3 Communication C.S. Rayudu Himalaya Mumbai
publication
4 Business Asha Kaul Prentice Hall of New
Communication India Delhi.
5 Business Vasishth Neeru& Kitab Mahal Allahabad
Communication Rajput Namita
6 Soft Skills Dr. Alex S.Chand Delhi
Publication
7 Essentials of Business Rajendra Pal & Sultan Chand & New
Communication Korlahalli Sons Delhi.

8 Managerial P. D. Chaturvedi & Pearson Delhi

Communication Mukesh Chaturvedi

Guidelines for completion of Practical’s:

1) At least three Practical’s should be completed during each semester by students in
consultation with subject teacher.
2) Practical should be based on visit as well as library assignments, Project based,
Activity based.
3) A subject teacher has special privileges to make the allotment of practical topics.
4) Students should discuss with the subject teacher at the time of selection of practical
topics.
5) If a student fails to complete minimum number of practical’s, then the student shall
not be eligible for appearing at the practical examination.

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 CORE COURSE – II
Subject: CORPORATE ACCOUNTING -I Course Code: 232
Total Credits: 03

Preamble
In the modern economic environment, the corporate sector is one of the major
contributors towards GDP of any country and is also one of the largest and fastest
growing sectors for providing employment opportunities. In last decade, the corporate
sector has seen a massive growth in economic terms i.e. the volume of turnover, income
and expenses etc. and also in terms of expansion of business across the globe.
Accounting plays a vital role in this growth and to ensure safeguard of the interest of
the stakeholders and the society. It is, therefore, important to educate the students of
commerce in the accounting practices adopted by the corporate organizations.

Objectives of the course:

1. To acquaint the student with knowledge about various Concepts , Objectives and
applicability of some important accounting standards associated with to corporate
accounting.
2. To develop understanding among the students on the difference between commencement
and incorporation of a company and the accounting treatment for transactions during
the two phases.
3. To update the students with knowledge for preparation of final accounts of a company
as per Schedule III of the Companies Act 2013
4. To empower to students with skills to interpret the financial statements in simple and
summarized manner for effective decision making process.
5. To acquaint the student with knowledge about various Concepts , Objectives and
applicability of some important accounting standards associated with to corporate
accounting.
6. To develop understanding among the students on the difference between
commencement and incorporation of a company and the accounting treatment for
transactions during the two phases.
7. To update the students with knowledge for preparation of final accounts of a company
as per Schedule III of the Companies Act 2013
8. To empower to students with skills to interpret the financial statements in simple and
summarized manner for effective decision making process.

Depth of the program – Fundamental Knowledge

Unit Skills to be
Unit Title Contents
No. developed
1. Accounting  Standards 5, 10, 14  To develop conceptual
Accounting and 21 understanding about various
Standards
 Its applicability with Practical Accounting Standards and
Examples. its applicability in corporate
accounting.

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  Introduction to the process on  To develop Conceptual
incorporation of a company. understating about Pre- and
 Difference between Post-Incorporation period.
incorporation and  To develop analytical skills
commencement of a (by understanding the
company. allocation and
Profit Prior  Accounting of incomes and apportionment of incomes
expenses during Pre- and and expenses for the Pre-
2. to
and Post-Incorporation)
Incorporation Post-Incorporation period.
 Basis of allocation and
apportionment of income
and expenses for the Pre-
and Post-Incorporation
period.

 Preparation of Company  To understand Practical

Final Accounts- Forms and Application of financial
contents as per Provisions statements along with
Company Schedule III of the various adjustments.
Companies Act 2013 ( with  To understand revised
3. Final
the amendments for the format of company final
Accounts relevant academic year) accounts.
 Related adjustments and
their treatment.

 Concept of Valuation,  To understand the

 Need for Valuation, concept and need of
 Special Factors affecting valuation of shares
Valuation of Shares,  To understand the
Valuation of
4. Methods of Valuation – methods of valuation of
Shares  Net Assets Method, shares.
 Yield Basis Method,
 Fair Value Method

Teaching Methodology:
Topic Total Innovative Film shows and Project Expected
No. Lectures methods to be AV Outcome
used Applications
Use of e- Developing
Lectures of
contents, understanding
experts available Individual
online lectures on applicability
1 10 on YouTube and assignment
and quiz, of various
other digital report
PowerPoint Accounting
platforms
Presentations Standards

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 Use of e-
Lectures of
contents, Knowledge
experts available
online lectures about types of
2 12 on YouTube and ---
and quiz, profit and their
other digital apportionment
PowerPoint
platforms
Presentations
Use of e- Study of the
Individual
contents, , Final Accounts Conceptual
assignment of
online lectures an Indian Clarity and
3 18 solving
and quiz, Company from Practical
practical
PowerPoint its Annual understanding
problems
Presentations Report
Lectures of Group Analytical skills
experts available Activity - enhancement
Valuation of on YouTube and Project and
shares of an other digital Report on Decision
Indian company platforms Valuation of making skills of
based on shares of an students will be
Financial Indian developed
4 08 statements of company
latest relevant based on
financial year Financial
by a Chartered statements of
Accountant / latest 3
Subject Expert relevant
financial
years

Method of Evaluation:
Subject Internal Evaluation External Suggested Add
Evaluation on Course
Unit – I MCQ / Small Practical As per University norms --
Problems
Unit – II Practical Problems As per University norms --
Unit – III Practical Problems As per University norms --
written Test / MCQ
Unit – IV Written Test /Report As per University norms Certificate course on
writing on valuation of GST
shares of a company
from its latest annual
report

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 List of Books Recommended :-
1. Advanced Accounts: By M.C. Shukla & S.P. Grewal (S.Chand & Co. Ltd.)
2. Advanced Accountancy: By S.P. Jain & K.N. Narang ( Kalyani Publishers)
3. Advanced Accountancy: By R.L.Gupta & M. Radhaswamy (Sultan Chand & Sons)
4. Company Accounts: By S.P. Jain & K.L. Narang
5. Advanced Accounts: By Paul Sr.
6. Corporate Accounting: By Dr. S. N. Maheshwari & S.K. Maheshwari
7. Corporate Accounting: By Mukharji & Hanif
8. Accounting Standards –as issued by Institute of Chartered Accountants of India.

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 CORE COURSE – III
Subject: BUSINESS ECONOMICS (MACRO) Course Code: 233
Total Credits: 03

Preamble:
An approach to Macro Economics is to examine the economy as a whole. This paper
aims to provide knowledge about macroeconomics that includes macro-economic
variables and theories. It also aims to make students familiar about the various concepts
of macro-economics, national income, macro-economic theories and its implicationsin
the economy.
Scope of the programme –
Basic Knowledge of Macro Economics
Objectives –
● To familiarize the students to the basic theories and concepts of Macro Economics and
their application.
● To study the relationship amongst broad aggregates.
● To impart knowledge of business economics.
● To understand macroeconomic concepts.
● To introduce the various concepts of National Income.
Purpose & Skills to be
Unit Name and Content of the Chapter
Developed
Introduction to Macro Economics
1.1 Meaning and Definition of Macro Purpose: To make the
Economics. students aware of concepts
Unit 1.2 Nature of Macro Economics. in macroeconomics
1 1.3 Scope of Macro Economics. Skills: Analyze & think
1.4 Significance of Macro Economics. critically, develop writing
1.5 Limitations of Macro Economics. skills.
1.6 Macro Economic Objectives.
Unit National Income Purpose: To make the
2 2.1 Meaning and Importance of students aware of basic
National Income. concepts in national income
Concepts: Skills: Analyze & think
Gross National Product ( critically, quantitative
GNP ) aptitude and develop writing
Net National Product ( NNP skills.
)
Gross Domestic Product ( GDP)
Per Capita Income ( PCI )
Personal Income ( PI )
Disposable Income ( DI )

2.3 Measurement of National Income:

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 Methods and Difficulties
2.4 Circular Flow of Income: Two
sector model
Theories of Output and
Purpose: To help the
Employment:
students to understand the
3.1 The Classical Theory of
concept of Employmentand
Unit Employment: J.B.Say
theory Output.
3 3.2 Keynes Criticism on Classical Skills: Understanding,
Theories of Employment.
writing skills, critical
3.3 Keynesian Theory of thinking.
Employment.
Consumption, Saving and
Investment:
The Consumption Function:
Meaning
Marginal Propensity to Consume
(MPC)
Purpose:
Keynes’s Psychological Law of
Consumption. To understand the concepts
Determinants of Consumption. of Multiplier and
Accelerator.
The Saving Function:
To impart knowledge of
Meaning,
Consumption Function,
Unit Marginal Propensity to Save
Saving and Investment
4 (MPS)
Function
Determinants of Savings
Relationship between
Consumption and Saving Function
(MPC and MPS) Skills: Understanding,
ability to analyze,
4.3 Meaning and Types of
quantitative aptitude and
Investment: Gross, Net, Induced and
writing skills.
Autonomous.
4.4 Marginal Efficiency of Capital and
its Determinants.
4.5 Concepts of Investment Multiplier
and Acceleration Principal.
Teaching Methodology:

Innovativ
Film shows
Total e
Unit and AV Expected
Lecture methods Project
No. Applicatio Outcome
s to be
ns
Used
 Open book  Difference in Students
goals of will
discussion You tube
developed and understand
Digital lectures on
developing basic
1 lectures macro
concepts of
08 Reading economics
macroecono
Projects
mics

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 economies Will be
 Comparis on able to
between macro analyze
and micro and
economics interpret

Will know
various
 Group  Difficulties in concepts of
discussion estimation of national income
 Case studies National income in Will understand
You tube lectures,
Problem India.
Lectures on the methods of
2 12 solving  Method of
SWAYAM Portal calculation of
based National Income
used by India national income
learning
and difficulties
involved
therein.
Will understand
Teacher oriented Critical
 Pair PPTs.
Says law of
evaluation of
learning employment
You tube lectures Classical theory
 Group Keynesian theory
Will understand
discussion In present context the difference
 Open book between
discussion classical and
14
3 Keynesian
theory
Able to
interpret
Keynes theory
of effective
demand.
 Changing trends of Will understand
saving and the concept of
investment in India
saving and
 Comparison of the
investment
 Group trends of saving
discussion and investment in Will know the
You tube lectures India with any effect of multipli
14  Teacher d
4 Online PPTs other developed or er and accelera
 Games and developing tion in the
simulation country. economy.
 Study the impact
of multiplier and
acceleration by
taking an

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 hypothetical
example.

References:
1. Economics: Paul A Samuelson and William D Nordhaus. McGRAW – HIILL
international Edition.
2. Macroeconomics: N. Gregory Makiw, Worth Publishers, New York.
3. Macro- Economic Theory: M L Zingan, Vrinda Publications (P) Limited.
4. Samashti Arthshstriy Vishleshan : Shridhar Deshpande, Vinayak Deshpande, Himalaya
Publication House.
5. Theories of value: output and employment - John Eatwell, Thames Polytechnic, 1979
6. Businss Economics, Dr.J.P.Mishra, Sahitya Bhavan Publications, Agra.
7. Macroeconomics: A Global Text, Sampat Mukherjee, New Central Book Agency
Private Limited (Latest Edition), New Delhi
8. Macroeconomics: A Rough Guide, in Macroeconomics: A Reader, (Ed.) Brian
Snowdon and Howard Vane, Routledge
9. Business Economics (Macro): Dr. Rasal, Bhadane, Fernandes, Idol Publication,
Pune-2
10. Macroeconomics: Theory and Policy, S. Chand & Company Limited. (Latest
Edition)
11. Ben Fine & Ourania Dimakou, Macroeconomics: A Critical Companion, Pluto
Press (Latest Edition)
12. Michel De Vroey, A History of Macroeconomics: From Keynes to Lucas and
Beyond, Cambridge University Press (Latest Edition)
13. Sampat Mukherjee, Analytical Macroeconomics: From Keynes to Mankiw, New
Central Book Agency Private Limited
14. Macroeconomics- K R Gupta, R.K.Mandal, Amita Gupta, Atlantic Publishers and
distributor’s pvt.ltd.
15. Money, Inflation, and Business Cycles the Cantillon Effect and the Economy,
Arkadiusz Sieroń. Abingdon, Routledge, 2019. NewYork
16. Macroeconomics: N. Gregory Maki Worth Publishersw, New York
17. Macro Economics: Rudiger Dornbusch, Stanley Fisher & Richard Startz Tata
McGraw Hill Education Private Limited (Latest Edition), US
18. The General Theory of Employment, Interest, and Money- John Maynard Keynes,
General Press
19. An Analysis of John Maynard Keyne's The General Theory of Employment, Interest
and Money- John Collins, CRC Press, 2017.
Suggested Web References

Sr.
Lectures Films Animation PPTs Articles
No

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 .

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https://inomi .slideshare.n w.journals.
cs.com/insig https://www.
et/hassanmuj elsevier.co
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taba7547/fra m/journal-
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 CORE COURSE – IV
Subject: BUSINESS MANAGEMENT -I Course Code: 234
Total Credits: 03

1. Objectives of the course

a. To provide basic knowledge and understanding about various concepts
of Business Management.
b. To help the students to develop cognizance of the importance of
management principles.
c. To provide an understanding about various functions of management.
d. To provide them tools and techniques to be used in the performance
of the managerial job.

2. Depth of the program – fundamental Knowledge

Unit
No.
Purpose / Skills to
Unit Title Contents
be developed

1 Management :  Meaning definition of Management 1. Understanding how

 Need for Management study management works
 Process and levels of management 2. Developing thought
 Functions of management process as a manger
 Contribution of F.W. Taylor, Henry 3. Understanding functions
Fayol, Peter Drucker, Mintzberg of Management
and Michel Porter in development 4. Understand the role of
of management thoughts Management Thinkers
in development of
modern management
process
2 Understanding  Meaning, definition and nature of 1. How to plan various
Management : Planning management
Planning and  Forms and types of Planning activities,
Decision Making  Steps in Planning programmes and
 Limitations of Planning events
 Meaning and techniques of 2. Developing of
Forecasting decision making skills
 Meaning, Types and Steps in to evaluate various
alternatives and
Decision Making
situations
3. Understanding the
concept of forecasting
Unit Unit Contents Skills to be
No. Title developed

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 3. Management at  Meaning, Process and Principles 1. Understanding the
Work : The of Organizing importance and
process of  Concept of Authority and process of
organizing and Responsibility organisation
staffing  Delegation of Authority 2. Understanding
 Difficulties in Delegation of authority and process
Authority of delegation of
 Need and importance of Staffing authority
 Recruitment : Sources and 3. Understanding process
of recruitment
Methods
4. Result  Meaning, Elements, Principles, 1. How to direct a group /
orientation Techniques and Importance of team?
:Direction Direction. 2. Team building skills
an  Concept of Team Work, Group 3. Wining confidence of
d Dynamics and principles group members
Te regarding interpersonal 4. How to initiate
am Work communication and Group healthy discussions to
Behaviour achieve consensus?

Teaching Methodology

Top Total Innovative Project

Film shows Expected
ic Lectur methods to
es and AV Outcome
No. be
Applications
used

PowerPoint Films on Poster Presentation on Students will

Process of Management Thinkers and get an idea
1 12
Presentations, Managemen their role in present about the
YouTube t and Films business management basic
Videos on managerial
Managemen process
t Thinkers
PowerPoint Documentar Student group activities Students will
2 12 ies which involve Planning and get an idea
Presentations, Decision Making about how
YouTube planning
Videos works in real
life.
Lectures on Poster Presentation Students will
PowerPoint
3 12 industry understand
experts and the process
Presentations,
documentari of
YouTube
es on implementati
Videos
organizing on of both
and staffing the concepts.
Student group activities Students will
PowerPoint documentari
which involve direction and understand
4 12 es
team work. importance
Presentations, of proper
YouTube direction and

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 Videos team work.

References :-

1. Essentials of Management - Horold Koontz and Iteinz Weibrich - McGrawhills

International
2. Management Theory & Practice - J.N.Chandan
3. Essential of Business Administration - K.Aswathapa Himalaya Publishing House
4. Principles & practice of management - Dr. L.M.Parasad, Sultan Chand & Sons - New
Delhi
5. Business Organization & Management - Dr. Y.K. Bhushan
6. Management: Concept and Strategies By J. S. Chandan, Vikas Publishing
7. Principles of Management, By Tripathi, Reddy Tata McGraw Hill
8. Business organization and Management by Talloo by Tata McGraw Hill
9. Business Environment and Policy – A book on Strategic Management By Francis
Cherunilam Himalaya Publishing House
10. Principles & practice of management - Dr. L.M.Parasad, Sultan Chand & Sons - New
Delhi
11. Business Organization & Management - Dr. Y.K. Bhushan
12. Management: Concept and Strategies By J. S. Chandan, Vikas Publishing
13. Principles of Management, By Tripathi, Reddy Tata McGraw Hill
14. Business organization and Management by Talloo by Tata McGraw Hill
15. Business Environment and Policy – A book on Strategic Management By Francis
Cherunilam Himalaya Publishing House

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 CORE COURSE – V
Subject: ELEMENTS OF COMPANY LAW Course Code: 235
Total Credits: 03

Objectives of the Program

1. To develop general awareness of Elements of Company Law among the students.
2. To understand the Companies Act 2013 and its provisions.
3. To have a comprehensive understanding about the existing law on formation of
new company in India.
4. To create awareness among the students about legal environment relating to the
company law.
5. To acquaint the students on e-commerce, E governance and e-filling
mechanism relating to Companies.
6. To enhance capacity of learners to seek the career opportunity in corporate sector.

Unit Skills
No Unit Title Contents

1. The Company and its Formation Understand the

Companies 1. Background and Features of concept of company
Act, company the Companies Act, 2013 and
2 2. Company: Meaning, Nature and Equip the students
013: Characteristics of Company. with knowledge of
Introduction 3. Types of Companies: On the basis of nature and types of
and Concept mode of formation, Number of members, companies.
liability and Control, Public and Private
Companies: Distinction, Advantages,
Disadvantages, Privileges and their
Conversion into each other.
Other kinds of Companies: One Person
Company, Charitable Companies, Dormant
Company, Sick Company, Small Company,
Listed Company, Foreign Company and its
business in India etc.

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 2. Formation Formation and Incorporation of a Acquaint the
and Company: students with
Incorporation Stages in the Formation and Incorporation. procedure of
of a Company 1. Promotion: Meaning of the term formation of
‘Promoter’ / Promoter Group - Legal company.
Position of Promoters, Pre-incorporation
contracts.
2. Registration/ Incorporation of a
company : - Procedure, Documents to be
filed with ROC. Certificate of
Incorporation-
Effects of Certificate of
Registration. 3.Capital
Subscription/Raising of
Capital 4.Commencement of
business
3. Principal Principal Documents: To make students
Documents Documents relating to Incorporation and understand the role
Raising of Capital: and importance of
1 Memorandum of Association: various documents
Meaning and importance- Form and like Memorandum
contents- Alteration of memorandum.
2 Articles of Association: Meaning-
Contents and form of Articles- Alteration of
articles- Doctrine of constructive notice-
Doctrine of Indoor Management.
3 Prospectus: Meaning, contents,
Statutory requirements in relation to
prospectus- Deemed Prospectus- Shelf
prospectus - Statement in lieu of
prospectus- Misstatement in a prospectus
and Liabilities for Mis-statement.
4. Capital Capital of the Company To give
of the 1. Various Modes for Raising of Share Comprehensive
Company Capital including private placement, insight about the
public issue, rights issue, bonus shares, capital of Company
ESOS, Sweat Equity Shares, Buy-back of and various aspects
shares. of shares.
2. Allotment of Shares: Meaning- -
Statutory provisions for allotment,
improper and irregular allotment-
Consequences of irregular allotment.
3. Calls On Shares: Meaning- Requisites
of a valid call, Calls in advance, Share
Certificates: Meaning, Provisions
regarding issue of share certificates -
Duplicate Share Certificate.

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 4. Share Capital: Meaning, Structure
(Kinds) – Concept of Securities –
Definition, Nature and Kinds of Shares.

[Note: Recent amendments in the Acts and relevant Landmark cases decided by courts
are expected to be studied]
Teaching Methodology:

Innovative Film shows

Topic Total
methods to be and AV Project Expected Outcome
No. Lectures
used Applications

The Companies Act

2013 You Tube clips Acquaint with knowledg
Document , PPT, about the Report and maturity to
1 12
Narration, , Survey Companies Act Review understand Company law
Analysis 2013. 2013
Article review
New To Acquaint
Emerging knowledge and
Project making, , Use of You tube,
Issues in application of
2 12 jingles, slogan , Quiz Review of Movie
Principle formation and
Competition, on relevant topic.
documents of incorporation of
company Company
Recent
Case Analysis, provisions of
Case study, Poster To understand the
format of law and salient
making, Interview knowledge about the
3 12 principal feature of
with Company principal documents of
documents of principal
secretary the company.
the company , documents of
company.

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 Virtual Learning, Film on
Project on
Group Discussion, capital To inculcate skills and
share capital
4 12 Assignments on share raising knowledge about the shar e
of the
capital, Interview of procedure, Internet capital of the company
company
Corporate lawyer precautions
Methods of Evaluations
Subject Internal Evaluation External Suggested Add on
Evaluation Course

Unit – I Continuous Evaluation, Written Exam Seminar on The

Companies Act, 2013

Unit – II Continuous Evaluation Written Exam Awareness program

Unit – III Continuous Evaluation, Written Exam Visit to company

secretary’s office
Unit – IV Continuous Evaluation, Written Exam Awareness program

References

Sr. Title of the Book Author/s Publication Place

No.
1. The Companies Act Taxmann Tan Prints (India) Chandigad
with Rules Pvt. Ltd. Jhajjar
2. The Companies Act, 2013 Bharat Bharat Law House Delhi
Pvt. Ltd.
3. Company Law-A Dr. G.K. Kapoor & Taxmann Delhi
Comprehensive Text Book Dr. Sanjay Publications Pvt.
on Companies Act 2013 Dhamija Ltd

4 Company Law Dr S R Meyani Asia Law House Mumbai

.
5 Company Kaydyachi K Shriram Aarti & Co. Mumbai
. Olakha
6 Guide to Memorandum, Bhandari & Lexis Nexis Mumbai
. Articles & Incorporation of Makheeja
Companies
7 Elements of Company Law Arun Gaikawad , Bibha Pune
. Chandrakant
Chaudhari &
Devendra Bhawari

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 8 Elements of Company Law Prakash N. Nirali Prakashan Pune
. Chaudhary
9 E-Commerce : Legal Pratima Narayan Eastern Book Mumbai
. Compliance Company

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 SPECIAL ELECTIVE COURSE – VI
Subject: Business Administration Course Code: 236(A)
Total Credits: 04 (Theory 03 + Practical 01=04)

1. Objectives of the Course:

a. To provide basic knowledge about various forms of business organizations

b. To acquaint the students about business environment and its implications thereon.
c. To make them aware about the recent trends in business.

2. Depth of the program – fundamental Knowledge

UNIT Unit title Contents Purpose/skills to be

No. developed
1 Introduction to Business-Definition, Characteristics, To understand the concept
Business Scope of Business
Administration Objectives of Business-Economic & To understand the various
Social Perspectives. perspectives to business
Commerce-Meaning, Concept, Trade & To know the various
Aids to trade- functions of Business
Meaning & Definition of the Terms- Administration
Administration, Management and
Organisation,
Functions of Administration
2 Types of To study the various forms
Business of business organisations
Organisations To understand the meaning
and importance of
organized and unorganized
sector
To introduce the concept of
Entrepreneurship as a form
of business

3 Business Meaning of Business Environment To understand the concept

Environment Sole Proprietorship, Partnership Firm, of Business Environment

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 Limited Liability Partnership, Joint
Stock Company, Non-Profit Joint Stock
Company under Section 25 of the
Companies Act, NGO, One Person
Company, MNC, MSME
Unorganized (informal)v/s Organized
sector(registered/incorporated )
Entrepreneurship: Meaning, definition
and importance, objectives, skills and
qualities required of an
entrepreneur, case study of a successful
local entrepreneur. Constituents of
Business Environment-

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 Economic, Social, Legal, Cultural, To study the various
Educational, Political, Technological, aspects of business
Natural and international. environment
Impact of New Policies on Business To understand its impact on
Administration business
4 Business Business unit- Promotion, Concept,
Promotion and Stages in business promotion, To study the various stages
development Business development: Concept, in business promotion
process. To understand how to
Business components to be focused for develop a business
development like markets, customers To study the important
and relationships. factors to be emphasized
for
Business development

Teaching Methodology
Unit No. of Innovative method to Project Expected Outcome
No. lectures be used
1. 12 PowerPoint Assignments,poster Students will get an idea
Presentations, YouTube presentations about the basic concepts
Videos and functions in
administration of business

2. 14 PowerPoint Assignments, group Students will get an idea

Presentations, YouTube projects in promotion of about how different forms
Videos a business, generating of business organisations
new ideas of business can be formed and
operated.
3. 10 Lectures of industry Introducing Case studies Students will understand the
experts entrepreneurs to understand the impact impact that various factors
and documentaries. of the environment on operating in external
business environment can have on
business
4. 12 Videos and lectures by Student group activities, The development strategies
experts of business can be
introduced .

Recommended Books:
i. Modern Business Organisation & Management-N.Mishra, Allied Publishers-Mumbai

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 ii. Essentials of Business Administration- K. Ashwathappa-Himalaya Publication
iii. Business Administration-S.C.Saxena-Sahitya Bhavan, Agra
iv. The Administrative Process-Stephen Robbins
v. Industrial Administration & Management- J.Batty
vi. Basu, C. (2017). Business Organisation and Management. McGraw Hill Education.

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 SPECIAL ELECTIVE COURSE – VI
Subject: Banking and Finance-I (Indian Banking System - I) Course Code: 236(B)
Total Credits: 04 (Theory 03 + Practical 01=04)

Objectives:

1. To provide the knowledge about Indian Banking System.

2. To create the awareness about the role of banking in economic development.
3. To provide the knowledge about working of Central Banking in India.
4. To know the functioning of private and public sector banking in India.

UnitNo. Topic No. of Teaching Proposed skills

Lectures Method to be developed
1 Indian Banking Structure : 10 Lecture, PPT, Understanding the
Evolution of
Banking in India Structure of Group and structure of Indian
Banking in India
Role of Banking in Economic Panel Banking.Analyze
Development
Scheduled Banks and Non- Discussion, the role of
scheduled Banks
Challenges Library Work, Banking in
before Banking
in India
Impact of Assignments Economic
COVID-19 on
Banking Sector
in India
Development

2 Central Banking : 10 Lecture, PPT, Understanding

Definition of
‘Central
Banking’ Group and about the Central
Evolution of
Reserve Bank of
India Panel Banking in India
Functions of
Reserve Bank of
India Discussion,
Present currency Library Work,

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 system in India
Understanding of
concepts : Bank
2.5 Rate,Cash Assignments
Reserve
Ratio(C.R.R.),
Statutory
Liquidity Ratio
(S.L.R.), Repo Rate – Reverse
Repo Rate

3 Private Banking : 12 Lecture, PPT, Understanding of

Meaning and features of Group and role and
Private Banking Panel performance of
Classification of Private Discussion, Private Banking
Banking : Library Work, in India
i) Indian Private Banks – Old and Assignments, Analyze the past
New Projects and present
ii) Foreign Banks
Role of Private Banking in
Economic Development
Performance of Private Banks in
India
Challenges before Private
Sector Banks in India challenges before
Private Banks in

India

4 Public Sector Banking: 16 Lecture, PPT, Understandingabo

Definition and
Features of
Public Sector
Banks Group and ut Public sector
Classification of
Public Sector
Banks Panel Banking in India
State Bank of India –
Evolution , Functions and Discussion, Analyze the
Performance Library Work, challenges before
Nationalized Banks – Social
control , Meaning of Assignments, Public Sector
Nationalization,
Arguments for
and against Projects Banks
Nationalization – Merger of
the Banks
Regional Rural Banks –

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 Objectives , Functions ,
Capital, Problems before
Regional Rural Banks
4.2.4 Lead Bank Scheme
4.3 Challenges before Public
Sector Banks in India

Total 48

References:

1. Deb Joyeeta (2019), ‘Indian Banking System’, Evince Publishing.

2. Desai Vasant (2007), ‘Indian Banking-Nature and Problems’, Himalaya Publishing House.
3. Gopinath M.N. (2017), ‘Banking Principles and Operations’, Snow White Publisher.
4. Joshi, Vasant and other (2002), Managing Indian Banks – The Challenges Ahead, Response Books, New
Delhi.
5. Mallik, Chaudhury and Sarkar (2018), ‘Indian Banking System- Growth, Challenges and Government
Initiatives’, Kalpaz Publications.
6. Nararajan and Parameswaran (2007), ‘Indian Banking’, S. Chand Company Ltd. New Delhi.
7. ShahiUjjwala (2013), ‘Banking in India: Past, Present and Future’, New Century Publications
8. Trivedi, Chaudhary and other (2015), ‘Indian Banking System’, RBD Publication, Jaipur.
9. Trivedi I.V. and JatanaRenu (2010), ‘Indian Banking System’, RBSA Publisher.
10. ‘Report on Trend and Progress of Banking in India’2017-18, 2018-19, 2019-20- Reserve Bank of India

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 SPECIAL ELECTIVE COURSE – VI
Subject: Business Entrepreneurship (Special Paper-I)
Course Code: 236(G)
Total Credits: 04 (Theory 03 + Practical 01=04)

Objectives of the course

a. To understand the concepts in Business Entrepreneurship and its aspects.

b. To make students aware about the entrepreneur and entrepreneurship.
c. To study the new age of entrepreneur and to know in details of entrepreneurship.
d. To understand the creativity and innovation required or necessary in the entrepreneurship.
e. To study the types of ethics and society responsibilities are followed in the conventional and
corporate sector in the new edge followed by the rules and regulations.
f. To familiarize the students with practical survey or through project work will be able to
understand the concepts in the subject thoroughly.
g. To create entrepreneurial encouragement through the study of successful entrepreneurs.
Un
it Unit Title Contents Skills to be developed
No.
1 Definition, Meaning- Functions of To understand the concept
an Entrepreneur. Entrepreneur and
Need and Importance of Entrepreneurship.
Entrepreneurship- Problem of Students should be able to
Unemployment, Importance of differentiate and understand
Wealth Creation, the difference between
Entrepreneur Enterprise V/s Entrepreneurship – Enterprise and
and Self Employment V/s Entrepreneurship.
Entrepreneurship Entrepreneurship, Entrepreneurial To equip the students with
Competencies, Qualities, Kakinada various aspects of
Experiment entrepreneurship, their
competencies like initiative,
how to grab the opportunities
etc. and qualities with
examples.

2 The Internet Entrepreneur: Students have to develop the

New Age Definition, Advantages, How to ability to involve in positive
Entrepreneur Become a Successful Internet thinking.
Entrepreneur (Example: Snap deal). Students should be able to
Environmental Entrepreneurs understand the critical issues

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 (E2)- Concept, Importance affecting the economy and
(Example: Help V/s Green, environment.
Ecotemme Green Nerdes, Sustain The students should be able to
Earth) modernize tactics to solving
Social Entrepreneurs- Meaning social or environmental
and Concept- goals of Social problems.
Entrepreneurs, Characteristics To develop students and
(Examples: DeAsra Foundation, involve and engages them in
Aaple Ghar). new forms of entrepreneurship
Artistic Entrepreneurs-Concept, in the rightest of the world.
Things Artists and Artistic Students should be able to find
Entrepreneurs Have in Common. the ways to stay motivated as
Motivated Entrepreneurs- Concept an entrepreneur.
and Meaning, ways for
entrepreneurs to stay motivated.
Failed Entrepreneurship-Meaning
and Reasons for Failed
Entrepreneurship.
3 Creativity- Meaning, Creativity Acquaint knowledge and skills
Process, Techniques and Tools of of the entrepreneurial process,
Creativity. it shows that creative thinking
Creativity and of an entrepreneur.
Innovation- Meaning, Sources of
Innovation Understand the concept of
Innovation- Peter Drucker’s innovation that how it refers to
Principles of Innovation- Do’s and develop effective ideas for
Don’ts of Innovation. successful entrepreneurship in
the global edge.
Business Ethics and Social Students should be able to
4 Responsibility of Business. understand the business ethics
Business goals- Social and social responsibility of
Business Ethics Responsibility-Business Ethics- business w.r.t. practices in
and Social Social Responsibility Towards Their entrepreneurship (e.g.
Responsibility of Stakeholders: Investors-Owners- corruption, harmful behaviour
Business Employees-Government and Society to the society).
at Large. Leadership by Example.
Code of Ethics- Ethical Structure-
Social Audit. Brief Introduction to
Corporate Governance.
Teaching Methodology
Innovative
Topic Total Film shows and Expected
methods to Project
No. Lectures be used AV Applications Outcome
Group Related Videos Distribute Understanding
1 12 discussion and PPTs personal and the difference in
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group project on Entrepreneur and
Page 30
 studies new business Entrepreneurship.
creation.

Collecting the Related Videos Ask students to Understanding

required and PPTs prepare a the new age
information detailed report entrepreneur and
2 12 on the new on new age will learn each.
age entrepreneur.
entrepreneur

Business Biographical Assign small Students will be

planning videos or CDs of business able to do the
models entrepreneurs models, product SWOT analysis
(Product or project(s) to of their business
3 12 Development, students to model.
Market understand them
Research) with the 360
degree of the
business.

Conducting Annual Reports of Assign small Students will

survey and the companies. projects in practically study
collecting Videos, PPTs individual or in the practices
information of group. followed by the
practices organizations.
followed by
4 12 the nearby
organizations
w.r.t. business
ethics and
social
responsibility.

References:-
1. Business Environment, Francis Cherunilam, Himalaya Publishing House, New Delhi.
2. Entrepreneurship Development, Khanna S.S, S. Chand, New Delhi.
3. Entrepreneurship Development, Gupta, Shrinivasan, S. Chand, New Delhi
4. Dynamics of Entrepreneurship, Desai Vasant, Himalaya Publishing House, New Delhi
5. Indian Economy,, Ruddar Datt, K.P.M. Sundharam, S. Chand, New Delhi
6. Udyog,Udyog Sanchalaya, Mumbai
7. Vyawasaya Udyojagata, Dr. S. L. Shiragave, Success Publication, Pune
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 SPECIAL ELECTIVE COURSE – VI
Subject: Marketing Management
Course Code: 236(H)
Total Credits: 04 (Theory 03 + Practical 01=04)

Preamble
As the commercial scenario has totally changed, the need for advanced concepts has increased.
Education system also has to change with the rapidly transforming times. Education system is trying
to familiarize the students of commerce with advanced concepts in the field so that they are aware of
the changing picture.
Marketing Management is an important subject and has been structured to create awareness of the
Marketing Management by giving proper insight to the basics of Marketing, so that the foundation
of this subject is strengthened for further studies in Marketing.
From this point of view Savitribai Phule Pune University has introduced Choice Based Credit
System of course structure. This system will develop the logical independent thinking for accepting
the challenges of the changing Business world.
Objective of the Course
1. To introduce the concept of Marketing Management.
2. To give the students the basic knowledge of Marketing Management to be a successful
modern marketer.
3. To inculcate knowledge of various aspects of marketing management through practical
approach.
4. To interpret the issues in marketing and their solutions by using relevant theories of marketing
management.
Depth of the Program - Fundamental Knowledge of Marketing Management
Objectives of the Program
 To create awareness and impart knowledge about the basics of Marketing Management which is
the basic foundation of Marketing subject.
 To orient the students in Marketing Strategy and Consumer Behaviour.
 To help students understand how to craft Marketing Plan which help the organisation outline
their marketing goals and objectives.
 To enable students to apply this knowledge in practicality by enhancing their skills in the field of
Marketing.
Unit Unit Title Contents Purpose Skills To
Be
No.
Developed

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 1 Elements of Introduction To give the
Marketing students the basic
Meaning of Marketing Management
Management knowledge of
Nature & Scope of Marketing Marketing
Management Management.
Features of Marketing Management
Functions of Marketing Management
Components of Marketing Management
Problems of Marketing Management
Marketing Management Philosophy
Marketing Characteristics in Indian
Context
Marketing Management Process
2 Marketing Strategy Marketing Strategy To develop the
and Consumer awareness
Introduction
Behaviour amongst the
Concept of Strategy students about
how marketing
Meaning of Marketing Strategy
strategy plays a
Significance of Marketing Strategy vital role in
making today’s
Aim of Marketing Strategy
customers want to
Marketing Strategy Formulation buy the products
and services.
Bases of Formulating Marketing Strategy
Types of Marketing Strategy
Consumer Behaviour
Introduction
Meaning of Consumer Behaviour
Definition of Consumer
Scope of Consumer Behaviour
Determinants of Consumer Behaviour
Concept of Motivation
Theories of Motivation
Multivariable Models of Consumer Behaviour
Behaviour
Buying Motives & Consumer Importance of
Buying Motives
Monadic Models of Consumer

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 Behaviour
3 Marketing Introduction To enable the
Planning Meaning of Marketing Planning students to
Definition of Marketing Planning plan and
Nature of Marketing Planning make the
Scope of Marketing Planning best possible
Elements of Marketing Planning utilization of
Importance of Marketing Planning all the human
Types Marketing Planning and physical
Principles behind Successful Planning resources so
Steps in Marketing Planning Process that pre-
Relevance in Marketing Planning determined
Structure of Marketing Plan marketing
Constraints to Effective Marketing objectives of
Planning
the firm can
be achieved.
4 Marketing Introduction To make
Research Meaning of Marketing Research the
Definition of Marketing Research students
Scope of Marketing Research able to
Role of Marketing Research explain
Marketing Research Agencies
value of
Marketing Information Vs. Marketing
Research Market
Research
Objectives of Marketing Research
and its
Marketing Research Procedure
impact in
Problem Definition
decision
Research Design
making.
Data Collection
Sampling and Sampling Designs
Probability Sampling Techniques
Data Analysis
Method of Reporting Research Findings

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Teaching Methodology

Topic Total Innovative Film shows Project Expected Outcome

No. Lectures Methods and
to be used AV
Applications
1 14 Power Point AV Application Market Student will get
Survey
Presentation, acquainted with the
Article basics of Marketing
Review, Management
Survey Analysis subject
2 07 Group Short Film Interviews of It will help students
Discussion, about Buyer the Buyer to know the
Quiz, Behaviour, AV preferences, likes and
Poster Making Application dislikes of the
consumer which lead
to the further
modernization of the
sales strategies by
marketer
3 14 Power Point AV Application Market It will help
Presentation, Survey, them to
Group Interviews of implement this
Discussion, Seller knowledge
Survey Analysis practical
situations by
enhancing their
skills in the
field of
Marketing.
4 13 Power Point Short Film, Market To enable the
AV Application students to study the
Presentation, Survey, effect of external
Group Interviews of environment on
decision- making of the
Discussion, Marketing firm.
Field Visit Manager or
Head
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 Methods of Evaluation

Subject Internal External Evaluation Suggested Add on Course

Evaluation
Unit – I Quiz, Examination Certificate Course in Marketing
Group Discussion Management

Unit – II Practical, Examination Short Course in Sales &

Presentation Marketing

Unit - III Presentation, Examination E-Learning Training Course

Group Discussion

Unit – IV Project, Examination Marketing Research &

Presentation Consumer Behaviour

References
Sr. No. Title of the Book Author/s Publication Place
1 Marketing Philip Kotler Pearson
Management Publication
2 Marketing Rajan Saxena McGraw Hill
Management Education
3 Principles of Philip Kotler Pearson
Marketing Publication
4 Marketing Subhash Jain & George Haley Cengage Learning
Planning & India
Strategy
Pvt. Ltd
5 Marketing Anil Mishra & Amit Kumar Mishra Excel Books
Strategy
6 Consumer Ramanuj Muzumdar PHI Learning Pvt.
Behaviour : ltd.
Insight from
(2009)
Indian Market
7 Retail Gibson Vedamani Jayco Publication
Management
8 Marketing V. S. Ramaswamy & S. Namakumari Macmillan
Management Publication
9 Marketing S. L. Gupta Excel Books India,
Research 2004
10 Marketing Naresh K. Malhotra Pearson
Research Publication

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 Savitribai Phule Pune University
Faculty of Commerce & Management
S Y B Com (Semester IV)
(Choice Based Credit System)
Revised Syllabus (2019 Pattern)

CORE COURSE – I
Subject: BUSINESS COMMUNICATION-II Course Code: 241
Total Credits: 04 (Theory 03 + Practical01=04)

1. Objectives of theCourse:
a. To understand the concept, process and importance of communication.
b. To acquire and develop good communication skills requisite for business correspondence.
c. To develop awareness regarding new trends in business communication.
d. To provide knowledge of various media of communication.
e. To develop business communication skills through the application and exercises.
Medium of Instruction: English
Unit Unit Title Contents Skills to be developed
No.
1 Report Writing Meaning and Significance; i. To understand the
and Internal Structure of Reports; Negative, Report Writing and
Correspondence Persuasive and Special Reporting- Internal
1. Informal Report – Correspondence.
Proposals; ii. To understand
2. Formal Reports; office
3. Project Report Correspondence.
4. Introduction and Essential iii. To study Import
elements of Report Export Trade
writing.( Reporting for a Correspondence
meeting)
5. Organization of
Press Report.
6. Office Memo
(Memorandums)
7. Office Orders
8. Office Circulars
9. Form Memos or Letters
10. Press Releases
11. Import Export Trade
SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 1
SYALLABUS
SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 2
SYALLABUS
 Correspondence
2 Recent Trends in Internet: Email, Websites, Social To understand the Recent
Business Media Network (Twitter, Face Trends in Business
Communication book, LinkedIn, You tube, Whats Communication
App) , Google Doc, Google Form,
Google Sheet, Google Slide,
Google Class Room, Online
Conference, Video conferencing,
Meeting through Zoom App,
Google meet App ,Cisco Webex
meetings App.
3 Types and 1) Enquiry Letters i. To acquire the
Drafting of 2) Replies to Enquiry Letters fundamental
Business Letters 3) Order Letters knowledge about types
of Business Letters
4) Credit and Status Enquiries
ii. To create ability
5) Sales Letters among the students for
6) Complaint Letters Drafting of Business
7) Collection Letters Letters
8) Circular Letters
4 Writing Formal : Essential elements of mail, To understand the Writing
Mails and Blog Format of mail. Formal Mails and Blog
writing. : Introduction and meaning of writing.
Blog, Writing a blog.

Teaching Methodology:
Topic Total Innovative Methods to Film Shows Project Expected Outcome
No. Lectures be used and A.V.
Application
1 12 Lecture, PPT Relevant Report Understanding of basic
Presentation You Tub writing knowledge of Report
Poster Presentation, Videos of Writing and Internal
Group Discussion, ,Relevant students
Correspondence and
Library visit ,Home slide show, meeting
Assignment ,Pre reading, online Import Export
Class discussion , library Video Correspondence
visit , internet resources, Short Film
case study Show
2 12 Pre reading, Class Relevant Project Learning the Recent
discussion, internet You Tub Report Trends in Business
resources, Lecture, Videos , on types Communication
Expert Lecture, PPT / Short Film of
Poster Presentation, Show, A.V Social
Group Discussion, Application Media

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SYALLABUS
 Library /Home , online
Assignment ,Internal Video
Assignment, students
Seminar/Workshop
3 16 Lecture, PPT Relevant Writing To create ability
Presentation You Tub of any among the students for
Poster Presentation, Videos, one Drafting of Business
Group Discussion, PPT , AV Business Letters
Library visit ,Home Application letter
Assignment ,Pre reading, , Short Film
Class discussion , library Show ,
visit , internet resources Online
,case study Videos
4 08 Guest Lectures of Online Blog To create ability
eminent Personalities , Videos, writing among the students
Group Discussion, Relevant about Writing Formal
Library visit ,Home slide show
Mails and Blog
Assignment, case study
writing.

Total 48 Lecture, PPT Relevant - To create ability

Presentation Poster You Tub among the students
Presentation, Group Videos about Writing and
Discussion, Library visit ,Relevant Internal
,Home Assignment ,Pre slide show, Correspondence. Also
reading, Class discussion understanding the
, library visit , internet knowledge of Recent
resources Trends in Business
Communication.

References:
Sr. Title of Book Author/s Publication Place
No
1 Business Communication K. K.Sinha Galgotia Publishing New Delhi.
Company
2 Business Correspondence R. C. Sharma & Tata McGraw Hill New Delhi.
& Report Writing Krishan Mohan Publishing Co. Ltd.

3 Communication C.S. Rayudu Himalaya Mumbai

publication
4 Business Communication Asha Kaul Prentice Hall of New Delhi.
India
5 Business Communication Vasishth Neeru& Kitab Mahal Allahabad
Rajput Namita
6 Soft Skills Dr. Alex S.Chand Delhi
Publication

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SYALLABUS
7 Essentials of Business Rajendra Pal & Sultan Chand & New Delhi.
Communication Korlahalli Sons
8 Managerial P. D. Chaturvedi & Pearson Delhi
Communication Mukesh Chaturvedi

Guidelines for completion of Practical’s:

1) At least three Practical’s should be completed during each semester by students in

consultation with subjectteacher.
2) Practical should be based on visit as well as library assignments, Project based, Activity
based.
3) A subject teacher has special privileges to make the allotment of practicaltopics.
4) Students should discuss with the subject teacher at the time of selection of practicaltopics.
5) If a student fails to complete minimum number of practical’s, then the student shall not be
eligible for appearing at the practicalexamination.

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SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 6
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 CORE COURSE – II
Subject: CORPORATE ACCOUNTING-II Course Code: 242
Total Credits:03

Preamble
In the modern economic environment the corporate sector is one of the major
contributors towards GDP of any country and is also one of the largest and fastest growing
sectors for providing employment opportunities. In the last decade the corporate sector has seen
a massive growth in economic terms i.e. the volume of turnover, income and expenses etc. and
also in terms of expansion of business across the globe. Accounting plays a vital role in this
growth and to ensure safeguard of the interest of the stake holders and the society at large. It is
therefore important to educate the students of commerce in the accounting practices adopted by
the corporate organizations.
Objectives of the course
1. To acquaint the student with knowledge of corporate policies of investment for
expansion and growth through purchase of stake in or absorption of smallerunits.
2. To develop the knowledge among the student about consolidation of financialstatement
with the process ofholding.
3. To update the students with knowledge of the process of liquidation of acompany
4. To introduce the students with the recent trends in the field ofaccountancy
Depth of the program – Fundamental Knowledge

Unit
Unit Title Contents Purpose Skills to be developed
No.
Calculation of Capital Profit, Revenue  Conceptual
profit, Cost of Control. Understanding of
Holding Preparation of consolidated Balance sheet Holding Company
1. Company of Holding Company with one subsidiary Accounts
Accounts only. Adjustment of intercompany  Practical Application
transactions, unrealized profit of stock. skills
 Analytical skills
Introduction , Meaning - Vendor and  Conceptual
Purchasing Companies- Purchase understanding on the
Absorption
Consideration, Accounting entries in the concept of Absorption
of
2. books of vendor Company and Journal of companies
Companies
entries and Preparation of Balance Sheet  Practical application
after Absorption in the books of skills in the process of

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 Purchasing Company accounting for
Absorption
Meaning of Liquidation- Modes of winding  Conceptual
Accounting
up – understanding on
for
(a) Preparation of Liquidator final Liquidation of
3. Liquidation
statement of Account (b) Preparation of Companies
of
Statement of Affairs and Deficiency  Practical
Companies
Account. application skills
Introduction , Meaning , Objectives , Types
 Conceptual skills
of Forensic Accounting ,
Nature and key principles of forensic  Acquisition of
Forensic knowledge about
4. accounting
Accounting Ethical principles and responsibilities forensic accounting and
itsimplication.

Teaching Methodology
Topic Total Innovative Film shows and Project Expected
No. Lectures methods to be AV Applications Outcome
used
Developing
understanding on
accounting
1 14 Case Study ------- -------
procedure for
Holding
companies
Conceptual
understanding
You Tube and
,Practical
other online Case study
2 14 Case Study application skills
platforms for analysis
in the process of
videos
accounting for
Absorption
Case Study ,
Individual
Simulative
assignment
approach for
Preparation of Practical
mock
Charts , PPT understanding
liquidation of Online Videos for
3 12 for the format on Process of
an Indian cases
of Statement of Liquidation on
Company
Affairs and companies
based on
Deficiency
financial
Account.
statements

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 Updation of
Online Videos on
Knowledge on
recent cases of Case study
4 08 Case Study recent advances
Forensic Analysis
in the field of
Accounting
Accountancy
References :

List of Books Recommended :-

1. Advanced Accounts: By M.C. Shukla & S.P. Grewal (S.Chand & Co.Ltd.)
2. Advanced Accountancy: By S.P. Jain & K.N. Narang ( KalyaniPublishers)
3. Advanced Accountancy: By R.L.Gupta & M. Radhaswamy (Sultan Chand &Sons)
4. Company Accounts: By S.P. Jain & K.L.Narang
5. Advanced Accounts: By PaulSr.
6. Corporate Accounting: By Dr. S. N. Maheshwari & S.K.Maheshwari
7. Corporate Accounting: By Mukharji &Hanif

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SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 9

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 CORE COURSE – III
Subject: BUSINESSECONOMICS(MACRO)-II Course Code:243
Total Credits: 03

Preamble –
An approach to Macro Economics is to examine the economy as a whole. This paper
aims to provide knowledge about macroeconomics that includes macro-economic variables and
theories. It also aims to make students familiar about the various concepts of macroeconomics
like functions of money, trade cycle and macroeconomic policies and also about the concepts
used in public finance.

Scope of the programme –

Basic Knowledge of Macro Economics

Objectives –
 To familiarize the students to the basic theories and concepts of Macro
Economics and their application.
● To understand the theories of money.
● To understand the phases of trade cycle and policy measures to elongate the trade
cycle.
● To understand various concepts related to public finance.
● To understand credit creation of banks and money measures of RBI.

Unit Name and Content of the Chapter Purpose & Skills to be Developed
Money:
1.1 Meaning and Functions of Money.
Demand for Money:
Classical Approach.
Keynesian Approach. Purpose:
Supply of Money: To understand the concept of money.
To make the students know about
Unit Credit Creation of Commercial Banks Demand, Supply and Value of Money.
Money Measure of RBI (M1,M2,
1 Skills: Interpretation, comparative
M3,M4).
Credit Control Methods. analysis, critical thinking, writing
skills
Value of Money:
Quantity Theory of Money.
1.4.2 Cash Balance Approach : Marshall,
Pigou, Robertson and
Keynes
Unit Inflation: Purpose:
SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 10
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SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 11
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2 2.1 Meaning and Definition To understand the concept Inflation.
2.2 Causes of inflation To understand the stagflation and
2.3 Consequences of Inflation Phillipscurve.
2.4 Demand Pull and Cost Push Inflation Skills: Understanding, writing skills,
2.5 Stagflation: Meaning and Causes critical thinking
Trade cycle: Purpose:
3.1 Meaning and Definition of Trade Cycle To understand the concept and phases
Unit of trade cycle.
3.2 Characteristics of Trade Cycle To understand the policy measures
3
3.3 Phases of Trade Cycle Skills: Understanding, writing skills,
3.4 Control of Trade Cycle: Monetary Measures critical thinking
and Fiscal Measures
Public Finance:
4.1 Meaning and Definitions.
4.2 Scope of Public Finance. Purpose:
4.3 Importance of Public Finance. To understand Public Finance.
Unit
4.4 Meaning and Types of Tax. To understand the Procedure of
4 4.5 Public Expenditure: Meaning and Causes of Budget.
Increasing Public Skills: Understanding, Critical
Expenditure. thinking and writing skills.
4.6 Public Debt: Meaning and Importance.
4.7 Budget: Meaning and Types.

Teaching methodology:
U Total Innovative Film shows and
Project Expected Outcome
n Lectu methods to AV Application
i re s be used s
t
N
o
 Open book  You tube lectures  Students
discussion  Films  Implication of will
1 14  Case studies liquidity trap. understand
 Problem  Credit control concept
solving based methods used by and theories
India. of
learning
money.
 Will be
able
t
o
critically
evaluate
supply of
SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 12
SYALLABUS
 money in
the
economi
e
s.

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2 10  Digital lectures  You tube lectures  Inflation trends  Will understand
 Jigsaw reading  Online PPTs in developed and the causes and
 Project based developing consequences of
countries inflation
learning
 Trends of
 Will understand
agricultural
prices in India the concept of
stagflation
3 10  Game oriented  Films  Anti-cyclical  Will understand
classes  You tube lectures policy phases of trade
 Pair learning measures used cycle
 Group discussion by various  Will understand
countries
 Games and the types of
simulation  Effect of US policies
recession on
 Able to interpret
the world
economy effect of anti-
cyclical policies
 Implication of
these measures on the economy
4 14  Group discussion  You tube  Trend of  Will understand
 Teacher driven lectures developed and public revenue
 Online PPTs non- and public
developed expenditure
expenditure in concept
Indian
economy  Will be
 Types of taxes able to
in India analyze,
 Study of interpret
Indian budget and
criticize
public
policies
with
theoretic
al base

References:
1. Economics: Paul A Samuelson and William D Nordhaus. McGRAW – HIILL
international Edition.
2. Macroeconomics: N. Gregory Makiw, Worth Publishers, NewYork.
3. Macro- Economic Theory: M L Zingan, Vrinda Publications (P)Limited.
4. Samashti Arthshstriy Vishleshan : Shridhar Deshpande, Vinayak Deshpande, Himalaya
PublicationHouse.
5. Theories of value: Output and Employment - John Eatwell, Thames Polytechnic,1979

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 14

SYALLABUS
 6. Businss Economics, Dr.J.P.Mishra, Sahitya Bhavan Publications,Agra.
7. Macroeconomics: A Global Text, Sampat Mukherjee, New Central Book Agency Private
Limited (Latest Edition), NewDelhi
8. Macroeconomics: A Rough Guide, in Macroeconomics: A Reader, (Ed.) Brian Snowdon
and Howard Vane,Routledge
9. Paisa, Mahagaie Aani Rajasva: Dr. Rasal, Shelar and Bhadane, Idol Publications,Pune.
10. Macroeconomics: Theory and Policy, S. Chand & Company Limited. (LatestEdition)
11. Ben Fine & Ourania Dimakou, Macroeconomics: A Critical Companion, Pluto Press
(LatestEdition)
12. Michel De Vroey, A History of Macroeconomics: From Keynes to Lucas and Beyond,
Cambridge University Press (LatestEdition)
13. Sampat Mukherjee, Analytical Macroeconomics: From Keynes to Mankiw, New Central
Book Agency PrivateLimited
14. Macroeconomics- K R Gupta, R.K.Mandal, Amita Gupta, Atlantic Publishers and
distributor’spvt.ltd.
15. Money, Inflation, and Business Cycles The Cantillon Effect and the Economy,
Arkadiusz Sieroń. Abingdon, Routledge, 2019.NewYork
16. Macroeconomics: N. Gregory Maki Worth Publishersw, NewYork
17. Macro Economics: Rudiger Dornbusch, Stanley Fisher & Richard Startz Tata McGraw
Hill Education Private Limited (LatestEdition),US
18. The General Theory of Employment, Interest, and Money- John Maynard Keynes,
GeneralPress
19. An Analysis of John Maynard Keyne's The General Theory of Employment, Interestand
Money- John Collins, CRCPress,2017

Sugg
ested
Web
Refe
renc
es:

Sr. Lectures Films Animation PPTs Articl

No. es

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 1. https://www.econo http://www.studyi https://ed.ted. https://ww https://theco
micsnetwork.ac.uk/t ngeconomics.ac.u com/lessons?c w.slidesha nversation.c
eaching/Video%20a k/the-little-bits- ategory=macr re.net/Nay om/global/t
nd%20Audio%20Le we-like/films/ oeconomics anVaghela opics/inflati
ctures/Public- /trade- on-645
sector%20Economi cycle-
cs%20and%20Publi chapter-4
c%20Choice%20Th
eory

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 2. https://www.youtub https://economic https://www.u https://ww https://jour
e.com/watch?v=Ac s.stackexchange. fs.ac.za/e w.slideshar nals.sagepu
i3GEhMF54 com/questions/97 con/unlis e.net/Naya b.com/toc/p
81/what-are- ted- nVaghela/p fr/current
some- pages/mi ublic-
exceptional- croecono finance-
movies- mics- chapter-7
documentaries- animatio
on- ns
macroeconomics

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 CORE COURSE – IV
Subject: BUSINESS MANAGEMENT-II Course Code: 244
Total Credits:03

Unit Unit Title Contents Skills to be developed

No.
1. Improving peoples’  Meaning, Importance and 1. Skills regarding how to
performance : Motivating the Theories of motivation motivate staff and other
staff
 Maslow’s Need Hierarchy members of the team.
Theory 2. Skills regarding retaining
motivational level
 Herzberg’s Two Factor
3. Understanding needs and
Theory
expectations of group
 Douglas McGregor’s members and meeting them
Theory of X and Y effectively.
 Ouchi’s Theory
 McClelland’s Theory
2. Organizing from front-  Meaning, Importance, 1. How to lead group
Leadership Skills Qualities and Functions of 2. Understanding followers
a leader and their views on various
 Leadership styles for organizational matters.
effective management 3. Conflict Management
 Contribution of Mahatma
Gandhi, Dr. Babasaheb
Ambedkar and Pt.
Jawaharlal Nehru in
leadership.
3. Achieving success at work :  Meaning and need of 1. How to coordinate group
Coordination and Control coordination and efforts
control 2. Minimizing resource waste
 Techniques and 3. Skills to establish
difficulties in coordination
establishing coordination between
and control Departments.
 Steps in the process of
control and it’s
techniques

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 4. Emerging trends in Business  Corporate Social 1. How to introduce change
management Responsibility, 2. Significance of Disaster
 Corporate Governance Management
And Corporate 3. Importance and
Citizenship, implementation of CSR
 Disaster Management And 4. Importance of Corporate
 Management of Change Citizenship

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 Teaching Methodology

Topic Total Innovative

Film shows and AV Project Expected
No. Lectures methods to be Applications Outcome
Used
Films how to motivate
PowerPoint Poster Students will
staff and various
Presentations, Presentation on get an idea
1 12 theories of motivation
YouTube Videos motivation theories. about the basic
available on various
motivational
digital platforms.
tools used in the
field of
management.
Documentaries and Student group Students will
PowerPoint
movies on leadership. activities which get an idea
2 12 Presentations,
Videos of great involve leadership about how
YouTube Videos
leaders in the field of skills and qualities. leadership
trade and commerce influences
available on various organizational
digital platforms. success.
Documentaries and Poster Students will
PowerPoint
3 12 movies on Presentation understand the
Presentations,
coordination and on significance of
YouTube Videos
control available on coordination and coordination
various digital control and control in
platforms. modern
business
management.
documentaries
PowerPoint Projects on various Students will
4 12
Presentations, emerging trends in come across
and
YouTube Videos management various
emerging trends
movies emerging in management.
trends in management
available on
various

References :-
 Management Theory & Practice -J.N.Chandan
 Essential of Business Administration - K.Aswathapa Himalaya PublishingHouse
 Principles & practice of management - Dr. L.M.Parasad, Sultan Chand & Sons - NewDelhi
 Business Organization & Management - Dr. Y.K.Bhushan

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 Management: Concept and Strategies By J. S. Chandan, VikasPublishing
 Principles of Management, By Tripathi, Reddy Tata McGrawHill
 Business organization and Management by Talloo by Tata McGraw Hill BusinessEnvironment
and Policy – A book on Strategic Management By Francis Cherunilam Himalaya Publishing
House
 Essentials of Management - Horold Koontz and Iteinz Weibrich - McGrawhillsInternational
 Management Theory & Practice -J.N.Chandan
 Essential of Business Administration - K.Aswathapa Himalaya PublishingHouse
 Principles & practice of management - Dr. L.M.Parasad, Sultan Chand & Sons - NewDelhi
 Business Organization & Management - Dr. Y.K.Bhushan
 Management: Concept and Strategies By J. S. Chandan, VikasPublishing
 Principles of Management, By Tripathi, Reddy Tata McGrawHill
 Business organization and Management by Talloo by Tata McGrawHill
 Business Environment and Policy – A book on Strategic Management By FrancisCherunilam
Himalaya PublishingHouse

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 CORE COURSE – V
Subject: ELEMENTSOFCOMPANYLAW-II Course Code: 245
Total Credits:03

Depth of the program – Fundamental Knowledge

Objectives of the Program

1. To develop general awareness among the students about management of
company
2. To have a comprehensive understanding about Key managerial
Personnel of company and their role in Company administration.

3. To acquaint the students about E Governance and E

Filling under the Companies Act,2013.
4. To equip the students about the various meetings of Companies and their
importance.
5. To make students capable of becoming good human resource of the
corporate sector.

Unit Purpose Skills

Unit Title Contents
No to be
developed
1 Management of Management of Company: To Equip the
Company 1. Board of Directors: Definition, Powers, students with
Restrictions, Prohibition on Board. procedure and
2. Director: Meaning and Legal position of Directors,. practices
Types of Directors, Related Party Transactions(Sec.188)
3. Appointment of Directors, Qualifications and
Disqualifications, Powers, Duties, Liabilities of
Directors, Loans to Directors, Remuneration of Directors

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2 Key Managerial Key Managerial Personnel (KMP) (U/S203) To have
Personnel (KMP) 1. Meaning, Definition and Appointments of Comprehensive
Managing Director, Whole Time Director, Manager, CS understanding
2.Company Secretary (CS)- Term of office/ Tenure of about the Key
appointment, Role of Company secretary Managerial
3. Distinction between Managing Director, Manager and
Persons and
Whole Time Director - Role (Powers, Functions of
above KMP) CSR
4. Corporate Social Responsibility (CSR) [U/S 135] –
Concept who is Accountable, CSR Committee,
Activities under CSR,
3. Company Company Meetings: To acquaint
Meetings 1. Board Meeting – Meaning and Kinds students about
2. Conduct of Meetings - Formalities of valid meeting
[Provisions regarding agenda, notice, quorum, proxies,
voting, resolutions (procedure and kinds) minutes, filing
of resolutions, Virtual Meeting]
3. Meeting of Share Holders General Body Meetings, Types
of Meetings
A. Annual General Meeting (AGM), (Ss.96 to99)
B. Extraordinary General Meeting(EOGM).(Sec.100)
4. Provisions regarding convening, constitution, conducting of
General Meetings contained in Ss.101 to 114
4. E Governance E Governance and Winding up of a Company To be able to
and Winding up 1. E Governance –meaning, Importance of E Governance appreciate the
Company 2.E Filing – Basic concept of MCA, E Filing emerging E
3. Winding –up: Meaning of winding-up, Dissolution of Governance and
company, Conceptual understanding of winding-up by the
E- filing under
Tribunal,
4.Compulsory winding-up, Members’ voluntary winding- the Companies
up, Creditors’ voluntary winding-up Act, 2013.
Learn the
winding up of
company.
[Note: Recent amendments in the Acts and relevant Landmark cases decided by
courts are expected to be studied]
Teaching Methodology

Topic Total Innovative methods Film shows Project Expected Outcome

No. Lectur to be used and AV
es Applications

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SYALLABUS
 1 12 Document , PPT, You Tube Report, To Acquaint
Narration, , Survey about Review on knowledge and
Analysis, Company manageme maturity to
Management nt of understand
Article review
. company Company
management.

2 12 Project making, , Use of Article To Acquaint with

jingles, slogan , Quiz You tube, review knowledge and
Competition, Review of on new role of key
, Interview with Movie Emergin managerial person
Company secretary g issues of the Companies
in CSR and Rules about
of CSR.
company
3 12 Street play, Case Case Recent To get training in
study, Poster Analysis, Laws and to various types
making, Mock valid salient of meeting and
AGM. meetings features of procedure.
meetings
of
company.

4 12 Group Discussion, Film on E- Project on To enhance skills

Assignments on e- and
governance winding –
governance and e-
procedure and up of knowledge about
filing,
case study of company the E- governance
Interview of lawyer
winding up and E- of the company and
governance winding-up of the
company

Methods of Evaluations

Suggested Addon
Subject Internal Evaluation External Evaluation
Course

Unit – I Continuous Written Exam Seminar on legal

Evaluation,
aspects on starting
Business

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 24

SYALLABUS
 Unit – II Continuous Evaluation Written Exam Awareness program

Unit – III Continuous Written Exam Visit to IPR Websites

Evaluation,

Unit – IV Continuous Written Exam Awareness program

Evaluation,

Films how to
PowerPoint Poster Students will
motivate staff and Present
1 12 Presentations, various theories of
get an idea
YouTube Videos ation on about the
motivation available
motivation basic
on various digital theories. motivational
platforms.
tools used in
the field of
management.
Documentaries and Student group Students will
PowerPoint movies on activities which get an idea
2 12 Presentations, leadership. Videos of involve leadership about how
YouTube Videos great leaders in the skills and qualities. leadership
field of trade and influences
commerce organizational
available on various success.
digital platforms.
Documentaries and Poster Students will
PowerPoint movies on Present understand
3 12
Presentations, coordination and ation on the
YouTube Videos control available on coordination and significance
various digital control of
platforms. coordination
and control in
modern
business
management.
documentaries Projects on various Students will
PowerPoint
4 12 Presentations, and emerging trends in come across
YouTube Videos management various
movies emerging
emerging
trends in
trends in
management
management.
available on
various

References :-

SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 25

SYALLABUS
 Author/s Publication Place
Sr. Title of the Book
No.

1. The Companies Act with Taxmann Tan Prints (India) Chandigad

Rules Pvt. Ltd. Jhajjar

2. The Companies Act, 2013 Bharat Bharat Law House Delhi

Pvt. Ltd.

3. Company Law-A Dr. G.K. Kapoor Taxmann Delhi

& Dr. Publications Pvt.
Comprehensive Text Book on
Companies Act2013 San Ltd
jay
Dhamija

4. Company Law Dr S R Meyani Asia Law House Mumbai

5. Company Kaydyachi K Shriram Aarti & Co. Mumbai

Olakha

6. Guide to Memorandum, Articles Bhandari Lexis Nexis Mumbai

& Incorporation of Companies

7. Elements of Company Law Arun Gaikawad Bibha Pune

DevendraBhawari

8. Elements of Company Law Prakash Nirali Prakashan Pune

N.
Chaudhary
Pratima Narayan Eastern Book Mumbai
9. E-Commerce : Legal
Compliance Company

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 SPECIAL ELECTIVE COURSE – VI
Subject:BUSINESSADMINISTRATION-II Course Code:246(A)
Total Credits: 04 (Theory 03 + Practical 01=04)

Unit Unit Title Contents Purpose/Skills to be

No. developed
1 Legal Aspects To develop a better
(Recent Trends) Compliance of legal requirements in understanding ofthe
promoting business unit, Licensing, legal compliances in
Registration, Filing returns and other business
documents

2 Productivity To understand the term

Meaning, Importance & productivity and its
measurements of productivity, importance in business
Factors affecting productivity, Role administration
of National Productivity Council-
Product Quality Control
3 Business liasoning Interface between business and To develop an
government, society ,and natural understanding of the
environment; etc various forms of
Business strategy -- meaning and liasoning required in
importance and steps in developing business administration
strategies.
4 Business Alliances Getting acquainted with
(growth strategies) Mergers & Acquisition, Franchising, the growth strategies of
Outsourcing-concept and business
characteristics, Public Private
Partnership, Business Engineering

Teaching Methodology

Unit No. of Innovative method to Project Expected Outcome

No. lectures be used
1. 12 PowerPoint Assignments, Students will get an idea about
Presentations, poster the legal environment of
YouTube Videos presentations business

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SYALLABUS
2. 12 PowerPoint Assignments, Provide first - hand account of
Presentations, group how productivity can be
YouTube Videos presentations improved
3. 12 Lectures of industry Interviews Help students understand the
experts entrepreneurs /interaction with importance of various stake
and documentaries. Business leaders to holders of business and the
get a deeper efficient way of establishing a
insight on the rapport with them for business
environment and development
its impact on
business
4. 12 Videos and lectures by Interactions by Greater insight on mergers ,
experts experts with the acquisitions and other strategies.
students on
various cases .
Assignments/
presentations by
student teams
based on such
interaction.

Recommended Books:
i. Modern Business Organisation & Management-N.Mishra, AlliedPublishers-
Mumbai
ii. Essentials of Business Administration- K. Ashwathappa-HimalayaPublication
iii. Business Administration-S.C.Saxena-Sahitya Bhavan,Agra
iv. The Administrative Process-StephenRobbins
v. Industrial Administration & Management-J.Batty
vi Basu, C. (2017). Business Organisation and Management. McGrawHill
Education.

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SYALLABUS
 SPECIAL ELECTIVE COURSE – VI
Subject: BANKING&FINANCE-II Course Code: 246(B)
Total Credits: 04 (Theory 03 + Practical01=04)

Objectives:

1. To provide the knowledge of Cooperative Banking in India

2. To analyze the functioning of DevelopmentBanking
3. To create the awareness about Banking SectorReforms
4. To understand the role of various committees on Banking SectorReforms.
UnitNo. Topic No. of Teaching Proposed skills
Lectur
es Method to be developed
Understanding
1. Co-operative Banking in India: 12 Lecture, PPT, the
Meaning, significance and
1.1 principles of Cooperation Group and Co-operative
Banking
1.2 Evolution of Cooperative Baking in India. Panel Structure
1.3 Structure of Co-operative Banking in India Discussion, in India

Role of Co-operative Banking in Economic Library

1.4 Development Work,
1.5 Challenges before Co-operative Baking in India Assignment

Understanding
2. Development Banking in India: 12 Lecture,PPT, the
2.1 Meaning and Features of Development Banking Group and Functions and
2.2 Functions of Development Banks in India Panel analyze theRole

Role of Development Banks in Economic

2.3 Development Discussion, of Development

Challenges before the Development Banking in Library

2.4 India Work, Banking in India
Visit to
Banks
Understanding
3. Selective Important Concepts of Banking 10 Lecture, PPT, the
3.1 Central Banking , 3.2 Commercial Banking Group various concepts
3.3 Branch Banking , 3.4 Unit Banking Discussion, of Banking

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 Library
3.5 Wholesale Banking, 3.6 Retail banking Work,
3.7 Social Banking , 3.8 Islamic Banking Projects
3.9 Merchant Banking, 3.10 Digital Banking

4. Banking Sector Reforms 14 Lecture, Understanding

Historical approach, Meaning and Goals of

4.1 Banking PPT, the Goals and
Sector Reforms in
India Group and Measures of
4.2 Banking Reform Measures Panel Banking Reforms

i) Cash Reserve Ratio (C.R.R.) and Statutory

Liquidity Discussion, in India
Library
Ratio (S.L.R.) Work, Analyze the role
ii) Prudential Norms (NPA) Assignment, of various
iii) Capital Adequacy Norms Projects committees on
iv) Credit Deposit Ratio (C.D.Ratio) Banking Sector

Framework of Basel Committees on Banking

4.3 Supervision Reforms
i) Basel – I
ii) Basel – II
iii) Basel – III
iv) Basel –IV
M. NarsimhanCommittee
4.4 Recommendationsof – I
(1991)
4.5 Recommendations of M. Narsimhan
Committee- II (1998)

Total 48

References:

1. Debaprosanna Nandy (2010), ‘Banking Sector Reforms in India andPerformance

Evaluation of Commercial Banks, UniversalPublishers
2. Deb Joyeeta (2019), ‘Indian Banking System’, EvincePublishing.
3. Desai Vasant (2007), ‘Indian Banking-Nature and Problems’, Himalaya PublishingHouse.
4. Gopinath M.N. (2017), ‘Banking Principles and Operations’, Snow WhitePublisher.

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5. Joshi, Vasant and other (2002), Managing Indian Banks – The
ChallengesAhead, Response Books, NewDelhi.
6. Mallik, Chaudhury and Sarkar (2018), ‘Indian Banking System- Growth, Challengesand
7. Nararajan and Parameswaran (2007), ‘Indian Banking’, S. Chand Company Ltd. NewDelhi.
8. ShahiUjjwala (2013), ‘Banking in India: Past, Present and Future’, New
Century Publications

9. Singh Sultan (2008), ‘Banking Sector Reforms in India’, Kanishka Publishing

House 10.Thirunarayanan R., ‘Co-operative Banking in India’, MittalPublication
11.Trivedi, Chaudhary and other (2015), ‘Indian Banking System’, RBD Publication,
Jaipur. 12.Trivedi I.V. and JatanaRenu (2010), ‘Indian Banking System’, RBSA
Publisher.
13. ‘Report on Trend and Progress of Banking in India’2017-18, 2018-19, 2019-
20- Reserve Bank ofIndia

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 SPECIAL ELECTIVE COURSE – VI
Subject: BUSINESS ENTREPRENEURSHIP (SPECIAL PAPER-I)
Course Code: 246(G)
Total Credits: 04 (Theory 03 + Practical 01=04)

Unit
Unit Title Contents Skills to be developed
No.

1 Concept- Meaning and 1. To understand the concept

Significance- Individual Individual Entrepreneurship
Entrepreneurship V/s Group and Group Entrepreneurship
Entrepreneurship. Advantages along with their
and Disadvantages of Group significance.
Entrepreneurship. Self Help 2. Students should be able to
Group- Definition, Meaning and understand its advantages and
Evolution- Nature- Scope of disadvantages.
SHG, Administration Functions 3. To make aware of the
Group
and Operation of SHG’s , Do’s concept Self Help Group with
Entrepreneurship and Don’ts with suitable its functions to enhance the
illustration of Self Help Group knowledge in
entrepreneurship.
4. To equip the students with
various aspects of
entrepreneurship, their
competencies like initiative,
how to grab the
opportunities etc. and
qualities with examples.

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 2 Role of Service Sector in 1. Students should know to
National Economy- Types of service sector and its role in
Service Ventures, Service- National Economy also have
Industry Management, Success to detail knowledge of
Factors in Service Ventures- benefits of industries in rural
Various Opportunities to Service and urban areas.
Entrepreneurial Industry in Rural and Urban 2. Students should be able to
Opportunities Areas, Distinction Between differentiate in service
Service Industry and industry and manufacturing
Manufacturing Industries. conventional industry.
3. Information on role of each
industry will help the students
to develop their interest in
Entrepreneurship.

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 3. 1. Mr. Radhakishan Damani(D 1. To study the real life well
Mart) known examples of
2. Mr. Ritesh Agarwal(OYO entrepreneurs and enterprises
Study of in India, to motivate the
Hotels)
Entrepreneurs or students to enhance their
3. Mr. SanjeevBhikchandani competencies and create
Enterprises (Naukri.com) interest in, to become an
4. MumbaicheDabewale enterprisers or to be an
5. Mr. RatanTata. entrepreneurs.

4. Challenges- Social, Cultural, 1. Students should be able to

Educational, Political, understand the challenges in
Economical, International entrepreneurship
Challenges in Situation, Cross Cultural development and how these
Entrepreneurship Aspects. Measures and environmental factors affect
Development Challenges of Globalization and the business so the students
Entrepreneurship Development should be known how to
in India. Effect of Corona Virus overcome on these factors or
on Entrepreneurship. challenges.

Teaching Methodology
Innovative Film shows
Topic Total Expected
methods to be and AV Project
No. Lectures Outcome
used Applications
Collecting Related Asked students to Understanding the
information Videos and prepare detailed basics difference
through available PPTs report. in Individual
literature. Entrepreneur and
12
1 Group
Entrepreneurship
and details in
SHG.

Small research on Related Assign small Students will

field market Videos and projects (Product identify the
survey. PPTs Specific) to opportunities of
students in entrepreneurship
12 individual or in the present
2
group research to market, in terms
find the of production,
requirement of trading or by
SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISEDthe society. providingservices Page 28
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 Specific) to the society.

Collecting detail Biographical Prepare a small Students will be

information of videos or CDs project on at least able to study and
entrepreneurs and of one entrepreneur investigate the
12 enterprise through entrepreneurs to study its 360 entrepreneur or
3
available and degree. enterprise on
literature, news, enterprises micro level.
reports, etc.

Conducting survey Interviews of Assign small Students will

and collecting entrepreneurs projects in practically study
information of the videos, PPTs individual or in the Challenges in
challenges group. entrepreneurship
4 12
(internal and development.
external) in the
entrepreneurship
development.

References:-

1..Business Environment, Francis Cherunilam, Himalaya Publishing House, New Delhi.

2..Entrepreneurship Development, Khanna S.S, S. Chand, New Delhi.
3.Entrepreneurship Development, Gupta, Shrinivasan, S. Chand, New Delhi
4..Dynamics of Entrepreneurship, Desai Vasant, Himalaya Publishing House, NewDelhi
5..Indian Economy,, Ruddar Datt, K.P.M. Sundharam, S. Chand, NewDelhi
6 .Udyog,Udyog Sanchalaya, Mumbai
7. Vyawasaya Udyojagata, Dr. S. L. Shiragave, Success Publication,Pune

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 SPECIAL ELECTIVE COURSE – VI
Subject: -MARKETINGMANAGEMENT-II Course Code: 246(H)
Total Credits: 04 (Theory 03 + Practical 01=04)

1. Preamble

As the commercial scenario has totally changed, the need for advanced concepts
has increased. Education system also has to change with the rapidly transforming
times. Education system is trying to familiarize the students of commerce with
advanced concepts in the field so that they are aware of the changing picture.

Marketing Management is an important subject and has been structured to create

awareness of the Marketing Management by giving proper insight to the basics of
Marketing, so that the foundation of this subject is strengthened for further studies
in Marketing.

From this point of view Savitribai Phule Pune University has introduced Choice
Based Credit System of course structure. This system will develop the logical
independent thinking for accepting the challenges of the changing Business world.

2. Objective of the Course

1. To create awareness and impart knowledge about the basics of

Marketing Management which is the basic foundation of Marketing
subject.
2. To orient the students in recent trends in marketing management.
3. To understand the concept of Green Marketing.
4. To enable students to apply this knowledge in practical by enhancing
their skills in the field of Marketing.

Unit Unit Title Contents Purpose Skills

To Be
No.
Developed
1 Green Marketing Introduction To understand the
core principles
Meaning of Green Marketing
required to create
Definition of Green Marketing
Objectives of Green Marketing competitive
Importance of Green Marketing advantage in the
Strategies of Green Marketing marketplace by
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Marketing innovative green
SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED Page 31
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 1.8 Marketing mix of green marketing marketing
1.9 Principles of success of green strategies.
products
1.10 Case studies
2 E-Marketing 2.1 Introduction To understand
Professionals
2.2 Meaning of E-Marketing working in E-
2.3 Definition of E-Marketing Marketing to design
and implement
2.4 Utility of E-Marketing Internet marketing
2.5 Advantages of E-Marketing plans.
2.6 Limitations of E-Marketing
2.7 Challenges before E-Marketing
2.8 Online and Offline Marketing
2.9 Present status of E-Marketing in
India
2.10 Scope for E-Marketing in Indian
scenario
Online Marketing Strategies
3 Digital Marketing 3.1 Introduction To understand how
and why to
3.2 Meaning of Digital Marketing
use digital
3.3 Definition of Digital Marketing
3.4 Difference between marketing for
Traditional Marketing & multiple goals
Digital Marketing within a larger
3.5 Digital Marketing
Channels 3.5.1Search
Engine Optimization
(SEO)Off- age
Optimization On- Page
Optimization

Social Media Marketing

Facebook Marketing Twitter
Marketing Google Marketing
Video Promotion YouTube
Marketing Pinterest Marketing
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Online Paid
 advertisement Google
AdWords Facebook Ads
Twitter Ads

Email Marketing
Mobile App Marketing
3.5.6WebAnalytics
3.5.7.Content Marketing
3.5.8Affiliate Marketing
4 Introduction Introduction To expand student’s
to Meaning of International Marketing knowledge of
Internationa Definition of International Marketing significant strategic
l Marketing Scope of International Marketing marketing
Objectives of International techniques which
Marketing
will give them great
Facets of International Marketing
advantage to
Benefits of International Marketing
develop their career
Limitation of International
in marketing.
Marketing
Forces influencing International
Marketing
Forces restraining International
Marketing
Teaching Methodology
Topic Total Innovative Film shows Project Expected
Methods and Outcome
No. Lectures
to be used AV
Applications
1 14 Power Point AV Market Students will understand
Application Survey
Presentation, how Green Marketing is
Article necessary for marketers to
Review, use resources efficiently,
Survey so that organizational
Analysis objectives are achieved
without waste of
resources.
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 2 07 Group Short Film Interviews of It will help the student to
about apply the
Discussion, the Buyer
Buyer various techniques and
Quiz,
Behaviour, AV methods of E- Marketing
Poster Making
Application practically.
3 14 Power Point AV Market It will help them to
Application
Presentation, Survey, implement the knowledge
Group Interviews of Digital Marketing in
Discussion, of Seller practical by enhancing
Survey their skills in the
Analysis
field of Marketing.
4 13 Power Point Short Film, Market It will help them to
Presentation, AV Survey, gain a solid
Application
Group Interviews understanding of the
Discussion, of theoretical and
Field Visit Marketing conceptual knowledge
Manager or of International
Head marketing.

Methods of Evaluation
Internal Evaluation External Suggested Add on Course
Evaluation
Unit - I Quiz, Group Discussion Examination Environmental Marketing

Unit - II Practical, Presentation Examination Advanced Digital Marketing

Unit - III Presentation, Group Discussion Examination E-Learning Training Course
Unit - IV Project, Presentation Examination Workshop on International
Marketing
References
Sr. Title Author/s Publication Place
of the
No.
Book
1 Marketing Philip Kotler Pearson
Management Publication
2 Marketing Rajan Saxena McGraw Hill
Management Education
3 Principles of Philip Kotler Pearson
Marketing Publication
4 Sales & Tapan K Panda Oxford
SPPU/SY B.Com/Semester –IV/ CBCS/ 2019 Pattern/REVISED
Distribution Publication Page 34
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 5 Advertising Rajiv Batra Pearson
Management Publication
6 Retail Swapna Pradhan McGraw Hill
Management Publication
7 Retail Gibson Vedamani Jayco Publication
Management
8 Marketing V. S. Ramaswamy & S. Namakumari Macmillan
Management Publication
9 Supply Chain Sunil Chopra, Peter Meindl & D. V. Pearson
Management Publication
Karla

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