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SPICER ADVENTIST UNIVERSITY
SCHOOL OF COMMERCE
SYLLABUS FOR B.COM
SPICER ADVENTIST UNIVERSITY
SCHOOL OF COMMERCE
FYBCOM SEM I
Syllabus for the course Principles of Management (BCom 111)
1. Nature of Management
- Meaning, Definition, its nature purpose, and Functions.
- Management as Art, Science & Profession.
- Concepts of Management – Administration – Organization.
2. Evolution of Management Thought
- By Henri Fayol, Elton Mayo, F.W Taylor etc.
3. Functions of Management
- Planning – Meaning, Need & Importance, Types Levels, Advantages
&Limitation
- Organizing – Elements of organizing and process, types of organizations
Delegation of authority, difficulties in Delegation – Decentralization.
- Staffing – Meaning and importance
- Directing – Nature & Principles
- Controlling – Need, Nature, Importance
- Communication – Types of Communications
- Motivation - Importance, theories
- Leadership – Meaning, style, qualities.
4. Recent Trends in Management
- Social Responsibility in Management
- Management of Change
- Management of Crisis
- Stress Management.
- International Management.
Required Text
1. P.C. Pardeshi. “Principles of Management” Published by Nirali Prakashan
2. G. Murugesan “Principles of Management” Published by Jain Book Agency.
3. A. Ramachandra Aryasri & others: “Principles of Management” by Tata
McGraw Hill Education Private Limited
Syllabus for the course Business Communication Skills (BCom 112)
Chapter 1: Communication in the Workplace
The Role of Communication in Business
The Business Communication Process
Chapter 2: Adaptation and the Selection of Words
The Importance of Adaptation
Suggestions for Selecting Words
Suggestions for Nondiscriminatory Writing
Chapter 3: Construction of Clear Sentences and Paragraphs
The Importance of Adaptation
Care in Sentence Design
Care in Paragraph Design
Chapter 4: Writing for effect
The Importance of Effect
Conversational Style
You-Viewpoint
Accent on Positive Language
Courtesy
The Role of Emphasis
Coherence
Chapter 5: The Writing Process and an Introduction to Business Messages
The Process of Writing
The Importance of Readable Formatting
Letters
Memorandums
Text Messaging
Instant Messaging
Chapter 6: Directness in Good News and Neutral Messages
Preliminary Assessment
The General Direct Plan
Routine Inquiries
Adjustment Grants
Order Acknowledgements
Claims
Inquiries and Responses about Job Applicants
Operational Communications
Chapter 7: Indirectness in Bad News Messages
Situations Requiring Indirectness
The General Indirect Plan
Refused Requests
Adjustment Refusals
Credit Refusals
Negative Announcements
Chapter 8: Indirectness in Persuasive Messages
General Advice about Persuasion
Persuasive Requests
Sales Messages
Chapter 9: Strategies in the Job Search Process
The Job Search
Preparing the Application Documents
Constructing the Resume
Traditional Print Resume
Writing the Cover Message
Handling the Interview
Chapter 10: Basics of Report Writing
Defining Reports
Determining the Report Purpose
Determining the Factors
Gathering the Information Needed
Interpreting the Findings
Organizing the Report Information
Writing the Report
Collaborative Report Writing
Chapter 11: Formats of Business Letters
Indented Format
Full Block Format
Modified Block Format
Semi Block Format
Hanging Indented/Paragraph Format
Chapter 12: Types of Business Letters
Application Letters
Enquiry Letters
Order Letters
Complaint Letters
Collection Letters
Text Book:
Business Communication: Making Connections in a Digital World by Raymond V
Lesikar, Marie E Flatley, Kathryn Rentz and Neerja Pande (Tata McGraw Hill)
Reference Books:
1. Business and Administrative Communication by Kitty Locker
2. Business Communication by U S Rai and S M Rai (Himalaya Publishing House)
Syllabus for the course Financial Accounting-I (BCom 113)
UNIT–I: Financial Accounting Concepts
• Nature, Scope and Importance • Accounting concepts and conventions • Concepts of Capital and Revenue • Principles of Double Entry System
UNIT II: Accounting Records
Preparation of Journal.
Preparation of Ledger including three columnar cash book.
Preparation of Trial Balance and adjustment entries.
UNIT III: Final Accounts
Preparation of Trading, Manufacturing and Profit and loss account
Preparation of Balance sheet and its interpretation
UNIT IV: Company Accounts
• Company Account: Issues of Shares, Applications, Allotments, Calls, Premium and forfeitures.
• Preparation of Company fonn of Balance sheet • Depreciation Accounting and Methods - SLM and WDV
References:
• Principles of accounting Shukla & Grewal
• Principles of accounting Tulsian • Principles of accounting Maheswari • Agarwal B.D.--Advanced Accounting • Chawla & Jain --Financial Accounting • Chakrawarti K.S.--Advanced Accounts. • Gupta R.L. &Radhaswamy--Fundamentals of Accounting • Jain &Narang--Advanced Accounting
Syllabus for the course Business Economics (Micro) (BCom 114)
1. Introduction:
a. Basic economic problems and concepts
b. Nature and scope of Micro economics
2. Cardinal Utility:
a. Law of Diminishing Marginal Utility
b. Demand:
i. Factors determining demand
ii. Law of Demand
iii. Elasticity of demand
3. Ordinal Utility
a. Indifference curve Analysis
b. Revealed Preference Analysis
4. Consumer surplus
5. Law of Supply
6. Production and Production function
a. Factors of production
b. Production function
c. Law of variable proportion
d. Law of returns
7. Equilibrium of a firm
8. Costs:
a. Types of costs
b. Short run costs curve
c. Long run costs curves
9. Markets:
a. Features, Price and output determination under perfectly competitive market
b. Features, Price and output determination under Monopoly market
c. Price discrimination
d. Features, Price and output determination under Monopolistic market
e. Features, Kinky demand curve in Oligopoly market
10. Marginal productivity Theory
11. Factor pricing:
a. Rent:
i. Ricardian Theory
ii. Modern Theory
b. Wages:
i. Minimum wage
ii. Wage and Labor supply
iii. Collective bargaining
c. Interest:
i. Loanable funds theory
ii. Liquidity Preference theory
d. Profit:
i. Risk-uncertainty theory
ii. Innovation theory
Textbook: M.L. Jhingan. Micro Economic Theory.
Reference: H.L Ahuja, Micro Economics
Samuelson P.A. and W.D. Nordhaus. Economics. Tata Mcgraw Hill. New-
Delhi.
Lipsey P.G and K.A Chrysla, Principle of Economics. Oxford University
Press, New-Delhi.
Syllabus for the course Business Mathematics (BCom 115)
1. Pre-requisites
a. Fractions- Addition, Subtraction, Multiplications, Divisions of two or more
fractions
b. Ratio and Indices
2. Permutations and Combinations
a. Permutations of „n‟ dissimilar objects the „r‟ at a time (with or without repetition)
b. P(n,r) = n!/ (n-r)! (Without proof)
c. Combinations of „r‟ objects taken from „n‟ objects.
d. C(n,r) = n!/r!(n-r)! (Without proof), problems, Applications.
3. Interest
a. Simple Interest
b. Compound Interest
c. Effective rate of Interest
4. Profit and Loss
a. Concept of Cost Price, Marked Price, and Selling Price
b. Trade Discount and Cash Discount
c. Commission and Brokerage
5. Shares and Dividends
a. Concept of Shares, Face Value, Market Value, Net Asset Value
b. Equity Share and Preferential Shares
c. Dividend
d. Bonus Share
6. Matrices and Determinants (up to order 3 only)
a. Multivariable Data
b. Definition of Matrices
c. Types of Matrices
d. Algebra of Matrices
e. Determinants
f. Adjoint of a Matrices
g. Inverse of a Matrices
Reference Books :
1) Business Mathematics by Dr. Amarnath Dikshit & Dr. Jinendra Kumar Jain.
2) Business Mathematics by V. K. Kapoor – Sultan chand & sons, Delhi.
3) Business Mathematics by Bari – New Literature publishing company, Mumbai.
FYBCOM SEM II
Syllabus for the course Event Management (BCom 121)
Chapter 1: Events Management- Introduction
Definition- event management, event marketing
Essentials of event management
Event designing
Reach
Interaction
Event management as a marketing tool
Chapter 2: Event Management- Marketing tool
Diverse marketing needs
Brand building
Focus on target market
Implementation of marketing plans
Marketing research
Relationship building
Problems offered by traditional media
Advantages offered by events
Chapter 3: Key Element of Events
Event infrastructure
Target audience
Clients
Event organizers
Venue
Media
Chapter 4: Understanding the Event
Concept of market in Events
Segmentation and targeting of events
Positioning in events
Repositioning of events
Chapter 5: Concept of Products
Benefits level
Categories and variations
Competitive events
Artistic events
Cultural events
Charitable events
Special business events
Retail events
Reach interaction matrix
Event variations
Chapter 6: Concept of Pricing in Events
Risk rating
Understanding local legislation and tax laws
Feedback from the market
Skills for negotiation
Discounting technique
Chapter 7: Concept of Promotions in Events
Networking components
Print media
Radio
Television
Internet
Cable network
Outdoor media
Direct marketing
Public relations
Merchandising
Chapter 8: Events Management
Activities in event management
Planning
Organizing
Staffing
Leading and coordination
Controlling
Event management information system
Chapter 9: Strategic Market Planning
Setting objectives
Environment assessment
Competitive assessment
Business potential assessment
Chapter 10: Strategic Alternatives for Growth
Strategic approach
Alternatives arising from environmental analysis
Alternatives arising from competitive analysis
PREP Model
Risk versus Return model
Textbook: Gaur, Sanjaya and Saggere, Sanjay. Event Marketing and Management. Vokas
Publishing House. (2013)
ISBN: 978-81259-1449-5
Syllabus for the course Public Speaking (BCom 122)
Part 1: Getting Ready to be a Public Speaker
Benefits of Powerful Speaking
Major Faults of Public Speaking
Origins of Public Speaking Panic
Making Fear Work for You
Keys to Breaking the Fear Barrier
Preparation Process
Steps to Preparation
Preparation Knows no Shortcuts
Part 2: Overcoming the Major Faults of Public Speaking
Determining Your Purpose
Analyzing the Audience
Sample Power Speak Outline
Three Parts that Make a Convincing Whole
PEP- The Formula for Success
Choosing a Style
Four Classic Organizing Patterns
Power through Condensation
Selling through Stories
Getting More Vocal Variety
Articulation, Diction and Pronunciation
Your Path to a Powerful Voice
Tune into WIIFM and Sell Benefits
Steps to Involving Your Audience
Get to Know Your Audience
Part 3: The Basics- Openings, Transitions and Conclusions
Opening Strategies
Easy Ways to get Attention
Openings to Avoid
Successful Transition Techniques
Transitions that Work
Aids to Strong Endings
Part 4: Mastering the Fine Points
Avoid the Passive Voice
Modifiers Sap Your Strength
Beware the Ponderous Trap
Use of Words
Persuasive Words
Vivid Comparisons
Apt Analogies
Eloquence
Positive Body Language
Gestures and Mannerisms
Four Delivery Methods
Steps to Self-Criticism
Self-Coaching Objectives
Part 5: Presentations
All Students Need to Make a Minimum of One Presentation Every Two Weeks
Text Book: PowerSpeak by Dorothy Leeds
Reference Books: Business and Administrative Communication by Kitty Locker;
Business Communication by U S Rai and S M Rai (Himalaya Publishing House);
Business Communication: Making Connections in a Digital World by Raymond V Lesikar,
Marie E Flatley, Kathryn Rentz and Neerja Pande (Tata McGraw Hill)
Syllabus for the course Financial Accounting-II (BCom 123)
Unit-I Bank reconciliation statement
Meaning of bank reconciliation statement
Causes of difference
Need for bank reconciliation statement
Preparation of Bank reconciliation statement
Unit-II Accounting for bill of exchange
Meaning- Need- Definition- Parties to Bill of Exchange- Accounting entries for Honor of
Bill- Dishonor of Bill- Endorsement of Bill – Discounting of Bill- Bills of Collection-
Renewal and Retirement of Bill- Bill of Accommodation.
Unit-III Single entry accounting
Meaning of incomplete record
Features of incomplete record
Reason of incomplete record
Advantages of incomplete record
Limitation of incomplete record
Ascertainment profit or loss
Statement of affairs method
Unite IV Final Accounts of Partnership Firm
Fixed and fluctuating capital Method (with Advance Adjustments)
Reference Book:
1. Advance Accountancy: M.C. Shukla And Grewal
2. Advance Accountancy: S.C. Jain And Narang
3. Advance Accountancy: R.L. Gupta
4. Advance Accountancy: S.M. Shukal
Syllabus for the course Business Economics (Macro) (BCom 124)
1. Nature, Scope and Subject matter of Macro-Economics
2. National Income:
a. Meaning
b. Circular flow
c. Concepts and Measurements
d. Problems in Measurement of National Income
3. Classical Theory of Employment: J.B. Say‟s Theory
4. Keynesian Theory of Employment
5. The Consumption Function
6. The Investment Function
7. Savings:
a. Factors determining Saving
b. Paradox of Thrift
8. Principles of Multiplier effect
9. Principle of Acceleration
10. Business/Trade Cycle
a. Phases of trade cycle
b. Causes of trade cycle
c. Measures and Anti-cyclical policies
11. Money:
a. Functions
b. Value of Money
12. Inflation and Deflation
a. Causes
b. Measures
13. Banking:
a. Central Bank
b. Commercial Bank
c. Credit creation
14. Monetary and Fiscal policy
15. International trade
a. Causes and benefits
b. Absolute theory of International trade
c. Comparative cost advantage theory of international trade
d. Balance of Payment
Textbook: Mithani D.M. Macro – Economics, Himalaya Publishing House, Mumbai.
References:
Shapiro Edward. Macroeconomics Analysis, Galgotia
Dornbusch Rudiger. Macro Economics, Tata McGraw-Hill.
Mahajan Mukund. Business economics (Macro), Nirali Prakashan.
Syllabus for the course Business Statistics (BCom 125)
1. Population and Sample
a. Definition and concept of statistics
b. Scope of statistics in economics, management science and industry
c. Concept of population and sample
d. Methods of sampling: Simple random sampling and stratified random sampling
(Description of procedures only)
2. Measure of Central Tendency
a. Variables qualitative and quantitative, raw data, classification of data
b. Frequency distribution; cumulative frequency distribution
c. Histogram (finding mode graphically) ogive curves and its uses
d. Measures of central tendency: Mean, median for ungrouped and grouped data
3. Measure of Dispersion
a. Concept of dispersion
b. Measures of dispersion: Range, variance and standard deviation( S.D) for grouped
and ungrouped data
c. Measures of relative dispersion- coefficient of range and coefficient of variation
4. Index Number
a. Concept of index number
b. Construction of price index number
c. Laspeyre‟s, Paasche‟s and Fisher‟s method
d. Family budget and aggregate expenditure method
e. Concept of – Cost of living/ Consumer price index number, SENSEX and
NIFTHY
5. Correlation and Regression
a. Concept and types of correlation
b. Scatter diagram, Interpretation with respect to magnitude and direction of
relationship
c. Karl Pearson‟s coefficient of correlation for ungrouped data.
d. Spearman‟s rank correlation coefficient.
e. Concept of regression. Lines of regression for ungrouped data, predictions using
lines of regression. Regression coefficients and their properties.
6. Linear Programming Problems (L.P.P.)( for two variables only)
a. Definition and terms in a L. P. P.,
b. Formulation of L.P.P. ,
c. Solution by Graphical method, Problems
Reference Books :
1) Fundamentals of Statistics by S.C. Gupta - Sultan chand & sons, Delhi.
2) Fundamentals of Statistics by Goon, Gupta and Dasgupta – The world press private ltd.
Kolkata.
3) Statistics by Sancheti and Kapoor - Sultan chand & sons, Delhi.
SYBCOM SEM III
Syllabus for the course Business Law-I (BCom 231)
Chapter 1: Business Law - An Overview
Meaning and Scope of Business Law
Historical Perspective
Sources of Business Law
Chapter 2: Nature and Classification of Contracts
Meaning of Contracts
Essential Ingredients of Contracts
Essential Elements of Contracts
Classification of Contracts
Chapter 3: Offer and Acceptance
Meaning of Offer
Making an Offer
Types of Offers
Essential Requisites of a Valid Offer
Acceptance of an Offer
Essential Ingredients of a Valid Acceptance
Chapter 4: Competence to Contract
Competence to Contract
Incompetence through Status
Chapter 5: Free Consent
Meaning
Coercion
Undue Influence
Fraud
Misrepresentation
Mistake
Chapter 6: Lawful Consideration
Meaning
Importance
Essential Ingredients
Exceptions
Chapter 6: Lawful Object
Distinction between Consideration and Object
Unlawful Consideration and Object
Heads of Agreement Opposed to Public Policy
Chapter 8: Performance of Contracts
Meaning
Offer to Perform/ Tender of Performance
Who must Perform
Contracts which need not be Performed
Performance of a Joint Promise
Time, Place and Manner of Performance
Performance of Reciprocal Promises
Assignment of Contracts
Rules of Assignment
Chapter 9: Discharge of Contracts
Meaning
Manners of Discharge of Contracts
Chapter 10: Remedies for Breach of Contracts
Meaning
Remedies in case of Breach of Contract
Text Book: Business Law by Satish B Mathur (Tata McGraw Hill)
Syllabus for the course Business Entrepreneurship-I (BCom 232)
Chapter 1: Entrepreneur and Entrepreneurship
Concept, characteristics, qualities
Functions and types of entrepreneur
Concept, Scope, Nature and characteristics of entrepreneurship
Factors affecting entrepreneurial growth
Entrepreneurship development program
Chapter 2: Identification of Business Opportunities
Source of business or product ideas
Identifying a business opportunity
Steps in identification of business opportunity
Chapter 3: Market Survey
Introduction, meaning and definition
Purpose, techniques of market survey
Market research procedure
Limitations of marketing research
Chapter 4: Project Formulation
Meaning and definition
Project formulation
Project report
Preparation of a project report
Steps in preparation of a project report
Chapter 5: Selection of Product
Introduction and meaning
Definition
Criteria for selecting a product
Barriers to a successful development of a new product
Chapter 6: Choice of Technology, Plant and Equipment
Technology- meaning and up gradation
Considerations in selecting technology
Selection of plant
Considerations in selecting plant
Selection of equipment
Considerations in selecting equipment
Chapter 7: Financial Assistance
Financial Assistance provided by:
IFCI, ICICI, LIC, UTI, IDBI, SIDBI , NSIC
Chapter 8: Books of Accounts, Financial Statements
Books of accounts
Journalizing and ledger posting
Cash flow statement
Breakeven analysis
Fund flow statement
Chapter 9: Financial Ratios
Meaning, significance and types of financial ratios
Chapter 10: Energy Sources and Conservation of Energy
Characteristic of good fuel
Classification of fuels
Conservation of energy
Estimation of energy
Chapter 11: Managing Man, Machine and Material
Managing man, importance, motivation
Managing machine- Maintenance
Importance of good machinery
Materials –materials handiling
Importance of materials handling
Chapter 12: Program Evaluation Review Technique and Critical Path Method
Terminology
PERT-Application , advantages, limitations
CPM- Application , advantages, limitations
Distinction between PERT and CPM
Textbook: Kumar, Anil et al. Entrepreneurship Development. New Age International
Publishers (2015)
ISBN: 978-81-224-1434-9
Syllabus for the course Banking and Finance-I (BCom 233)
Chapter 1: Money
Evolution of money-Definition, functions, types of money
Qualities of good money
Importance of money
Defects of money
Chapter 2: Evolution of Banking
Origin of banks,
Meaning and definition of banks
Evolution of banking in the west
History of banking in the United States
History of banking in India
Chapter 3: Classification of Banks
Commercial banks
Industrial banks
Development banks
Agricultural banks
Savings banks
Exchange banks
Central banks
Chapter 4: Systems of banking
Branch banking
Unit banking
Chain and group banking
Investment banking and mixed banking
Mixed banking
Universal banking
Virtual banking
Retail banking
Wholesale banking
Offshore banking
Chapter 5: Commercial Banking
Functions of commercial banks
Services of banks in modern times
Role of commercial banks in socio-economic development
Credit creation by commercial banks
Chapter 6: Deployment of Funds
Commercial banking principles
Self liquidating paper theory
Shiftability theory
Anticipated income theory
Balance sheet of a commercial bank
Chapter 7: Hi-Tech Banking
Modern technology in banking
Computerization, technological developments in Indian banking
Core banking
E-banking
Electronic clearing service
Electronic funds transfer
Real time gross settlement
Cheque processing
Automated teller machines
Internet banking
Mobile banking
Chapter 8: New Financial Services
Insurance services, types
Mutual funds, importance, types
Organization of mutual funds
Merchant banking, definition,
Merchant banking in India, classification, regulation
Housing finance, institutions
Factoring
Chapter 9: Banker’s Clearing House
Origin of clearing system
Clearing procedure
Clearing house automated payment system
Clearing house inter-bank payment system
Electronic clearing service
Chapter 10: Central Banking
Evolution of central banks
Objectives and functions
Monetary and fiscal policy
Methods of credit control
Chapter 11: Foreign Exchange Management
Meaning and definition
Balance of trade and balance of payment
The rate of exchange
Determinants of exchange rate
Exchange control organization
Forms of regulation
Foreign Exchange Management Act, 1999
Authorized dealers
Exchange rate in India
Chapter 12: Indian Financial System
Functions of financial system
Structure of the Indian financial system
Financial institutions
Financial intermediaries
Financial instruments
Financial services
Textbook: Gomez, Clifford. Banking and Finance. PHI Learning Pvt. Ltd. (2014).
ISBN-978-81-203-4237-8
Syllabus for the course Cost Accounting-I (BCom 234)
Sr.
No.
Content of Units
1 Basics of Cost Accounting
1.Concept of Cost, Costing, Cost Accounting and Cost Accountancy
2. Limitations of Financial Accounting
3. Origin of Costing
4. Objectives of Costing
5. Advantages and Limitations of Costing
6. Differentiation between Financial Accounting and Cost Accounting
7. Cost Units and Cost Centre
2 Elements of Cost
1. Material, Labour and Other expenses
2. Classification of cost
3. Preparation of Cost Sheet, Quotations, Tenders
3 Material Control
1. Need and essentials of Material Cost
2. Functions of Purchase Department
3. Purchase procedure
4. Purchase documentation
5. Stock Levels
6. Economic Order Quantity (EOQ)
4 Material Accounting
1. Stores Location and Layout
2. Types of Store Organization
3. Classification and Codification of Material
4. Stores and Material records- Bin Card, Store Ledger, etc.
5. Issue of Material Pricing ,Methods of Issue of Material
6. Stock Valuation, Use of Computers in Store Accounting
Recommended Books:
1. Cost Accounting by Tulsian, S. Chand Publication
2. Cost accounting by A. Murthy, McGraw Hill Publication
3. Cost & Work Accounting by Dr. Suhas Mahajan, Dr. M. Kulkarni, Nirali Publication
Syllabus for the course Financial Management (BCom 235)
Finance – Definition and Scope – Importance, Classification and
description, orientation of the subject matter, financial decision making
Capitalization
Under and Over Capitalization – Capital Structure – Computation of Cost of
Capital – Management of Profits – Dividend Policy – Types of Leverages.
Capital Budgeting.
Nature and significance – Time value of money – Methods of evaluating
Capital Expenditure proposals
Management of Working Capital
Importance, long-run view of working capital, measuring working capital,
kinds of working capital, determinants of working capital, cost Considerations
of working capital, planning working capital, Working capital Management in
Multinational enterprises.
Financial Statement Analysis
Including Ratio Analysis – Fund Flow and Cash Flow Statements.
Required Text:
1. P.V. Kulkarni - Financial Management - Himalaya Publishing House,Mumbai.
2. S.C. Kucchal - Corporation Finance - Chaitanya Publishing House, Allahabad.
3. I.M. Pandey - Financial Management - Vikas Publishing House.
4. R.M. Shrivastava - Pragati Prakashan, Meerut.
Syllabus for the course Principles of Marketing (BCom 236)
Chapter 1: Marketing: Creating and Capturing Customer Value
Marketing- definition, process
Understanding the Marketplace and Customer Needs
Designing a Customer-Driven Marketing Strategy
Preparing an Integrated Marketing Plan and Program
Building Customer Relationships
Capturing Value from Customers
Chapter 2: Company and Marketing Strategy: Partnering to Build Customer
Relationships
Planning Marketing: Partnering to Build Customer Relationships
Marketing Strategy and the Marketing Mix
Managing the Marketing Effort
Measuring and Managing Return on Marketing Investment
Chapter 3: Analyzing the Marketing Environment
The Microenvironment
The Macro environment
Responding to the Marketing Environment
Chapter 4: Managing Marketing Information to Gain Customer Insights
Developing Marketing Information
Marketing Research
Analyzing and Using Marketing Information
Other Marketing Information Considerations
Chapter 5: Consumer Markets and Consumer Buyer Behavior
Model of Consumer Behavior
Characteristics Affecting Consumer Behavior
Types of Buying Decision Behavior
The Buyer Decision Process
The Buyer Decision Process for New Products
Chapter 6: Customer-Driven Marketing Strategy: Creating Value for Target
Customers
Market Segmentation
Market Targeting
Differentiation and Positioning
Chapter 7: New Product Development and Product Life-Cycle Strategies
New-Product Development Strategy
The New-Product Development Process
Managing New-Product Development
Product Life-Cycle Strategies
Additional Product and Service Considerations
Chapter 8: Pricing Strategies
New-Product Pricing Strategies
Product Mix Pricing Strategies
Price Adjustment Strategies
Price Changes
Public Policy and Marketing
Chapter 9: Marketing Channels: Delivering Customer Value
Supply Chains and the Value Delivery Network
The Nature and Importance of Marketing Channels
Channel Behavior and Organization
Channel Design Decisions
Channel Management Decisions
Public Policy and Distribution Decisions
Marketing Logistics and Supply Chain Management
Chapter 10: Communicating Customer Value: Integrated Marketing
Communications Strategy
The Promotion Mix
Integrated Marketing Communications
A View of the Communication Process
Steps in Developing Effective Marketing Communication
Setting the Total Promotion Budget and Mix
Socially Responsible Marketing Communication
Textbook: Kotler, Philip and Armstrong, Gary. Principles of Marketing. 14th
Edition,
Pearson Education, Inc
ISBN-13: 978-0-13-216712-3
ISBN-10: 0-13-216712-3
SYBCOM SEM IV
Syllabus for the course Business Law-II (BCom 241)
Chapter 1: Introduction to Law of Negotiable Instruments
Meaning
RBI Act, 1934 Sections 32 and 33
Definition of Negotiable Instruments
Chapter 2: Promissory Notes
Meaning
Essential Ingredients
Revival of DP note
Stampings and Cancellations
Specimen of Promissory Notes
Chapter 3: Bills of Exchange
Meaning
Essential Ingredients
Making, Drawing, Accepting and Endorsing a Promissory Note and Bills of
Exchange
Chapter 4: Cheques
Meaning
Salient Features
Anti-dated, Stale, Post-dated Cheques
Bearer and Order Cheques
Crossed and Open Cheques
Material and Immaterial Additions/Alterations
Holder vs Holder in due course
Chapter 5: Endorsements
Meaning
Valid Endorsements
Types of Endorsements
Effects of different Types of Endorsements
Negotiation vs Assignment
Chapter 6: Contract of Sale of Goods
Meaning
Essential Ingredients
Sale vs Agreement to Sell
Sale vs Other Similar Transactions
Chapter 7: Law of Sale of Goods and Pricing of Goods
Meaning of Goods
Documents of Title to Goods
Meaning of Price
Rules for Fixing the Price
Chapter 8: Conditions and Warranties
Meaning
Differences
When to treat a Condition as a Warranty
Express and Implied Conditions and Warranties
Sale by Sample
Implied Warranties
Principle of Caveat Emptor
Chapter 9: Performance of Contract of Sale
Duties of the Seller and Buyer
Delivery defined
Types of Delivery
Rules of Delivery
Chapter 10: Rights and Protection of Consumers
Objectives
Definitions
Rights of Consumers
Consumer Protection Councils
Text Book: Business Law by Satish B Mathur (Tata McGraw Hill)
Syllabus for the course Business Entrepreneurship-II (BCom 242)
Chapter 1
SWOT Analysis
Introduction and Meaning, strength and weakness, opportunity and threat, creative process,
usefulness of SWOT analysis
Chapter 2
Techno-Economic Feasibility of the Project
Introduction, meaning of feasibility report, feasibility report, contents, considerations while
preparing the report, proforma of the report
Chapter 3
Plant Layout and Process Planning
Introduction and Meaning, types of plant layout, applicability, objectives and advantages of
plant layout.
Chapter 4
Quality Assurance
Definition, Quality assurance, Total Quality Management, Benefits of quality control, quality
control and assurance techniques
Chapter 5
Elements of Marketing and Sales Management
Definitions, functions of marketing, Marketing mix, sales management, product and market
strategy, packaging, advertising.
Chapter 6
Management of Self and Understanding the Human Behaviour
Attitudes, types of attitudes, formation of attitudes, personality, determinants of personality,
personality and human behaviour
Chapter 7
Stress Management
Meaning and definition, symptoms of stress, consequences of stress, coping strategies of
stress
Chapter 8
Registration and License of Industries
Industrial (Development and Regulation) Act 1951, objectives of licensing, objectives of the
Act, scope and provisions
Chapter 9
Social responsibility and Business Ethics
Meaning and Definition of Business Ethics, Evolution of social responsibility, present
context, Business ethics, meaning and application
Chapter 10
Income Tax, Sales Tax, Excise Duty
Definitions, income from salaries, income from house property, profits or gains from
business or profession, capital gains, income from other sources, sales tax, excise duty
Text Book: Kumar, S Anil, et al, Entrepreneurship Development, New Age International
Publishers 2015
Syllabus for the course Banking and Finance-II (BCom 243)
1. Money
a. Definition of money
b. Evolution of Money, Barter Theory, Money Economy
c. Primary factions
d. Secondary functions
e. Contingent functions
2. Types of Money
a. Standard Money
b. Commodity Money
c. Token and Subsidiary coins
d. Paper Money
e. Credit Money
f. Legal Tender
g. Optional Money.
3. Qualities of Money.
Importance and Defects of Money.
4. Evaluation of Banks.
a. Origin of Banks
b. Meaning and definitions
c. Evaluation of Banks in India
5. Classification of Banks.
a. Commercial Banks
b. Industrial Banks
c. Development Banks
d. Agricultural Banks
e. Saving Banks
f. Exchange Banks
g. Central Banks
6. Systems of Banking
a. Branch Banks, Advantages and Disadvantages
b. Unit Banks Advantages and Disadvantages.
c. Mixed Banking in India.
d. Virtual Banks.
7. Commercial Banks
Definitions & factions.
8. Hi Tech Banking.
9. New Financial Services
a. Insurances services.
b. Types of Insurances
c. Mutual funds
d. Merchants Banking
10. Banker’s Clearing House
a. Origin of Clearing systems
b. Clearing Procedures.
c. London Clearing House.
d. Clearing houses in India.
11. Foreign Exchange Management.
a. Meaning & Definitions.
b. Balance of Trade and Balance of Payments.
c. Rate of Exchange.
d. Exchange control organization.
e. Evolution of Foreign exchange market in India.
Ref Book: Banking & Finance, Theory, Law and Practice; Clifford Gomez; PHI Learning
Pvt ltd, New Delhi.
Syllabus for the course Cost Accounting-II (BCom 244)
UNIT I - Accounting for material: Material control ; Concept and- techinques; Pricing of
material issues; Treatment of material losses.
Accounting for Labour: Labour cost control procedure; Labour turnover; Idle time and over
time ; Methods of wage payment-time and price rates ; Incentive schemes.
UNIT II – Accounting for Overheads: Classification and departmentalization; Absorption of
over- heads; Determination of overhead rates; Under and over absorption, and its treatment.
UNIT III – Cost Ascertainment: Unit costing; Job, batch and contract costing; Operating
costing.
UNIT IV – Process costing – excluding inter-process profits, and joint and by-products.
Cost Records: Integral and non-integral system; Reconciliation of cost and
financial accounts
Books :
1. Cost Accounting :
R.S.N. Pillai V. Bagavathi
2. Cost Accounting:
M.E Thukaram Rao
3. Cost Accounting:
M.N. Arora
4. Cost Accounting:
Ravi M. Kishor ( Taxman )
5. Cost Accounting:
S.K. Aggarwal and Abha Aggarwal
Syllabus for the course Business Environment (BCom 245)
Chapter 1
Business and its Environment
Definition of Business Environment
Demographic environment
Economic environment
geographical and natural environment
social and cultural environment
political environment
legal environment
technological environment
Chapter 2
Demographic Environment
population and economic growth
consequences of population growth
size and growth of population in India
gender ratio
literacy level
age composition and life expectancy
urbanisation
indicators of real development
Chapter 3
Economic Environment
The concept of capitalism, socialism and communism
business cycle
inflation-causes, types, effects
control-monetary and fiscal
deflation and stagflation-effects, causes, control measures
economic development
national income-GNP, GDP, NNP, NI, PI
liberalisation, privatisation, globalisation-reforms, effects
Chapter 4
Socio-Cultural Environment
Family-Joint family system
Monoistic and Pluralistic Society
Social stratification in India
Social transformation
cultural environment
cultural traits
Chapter 5
Political Environment
Economic Systems-laissez-faire, welfare state
traditional capitalism-institutions and features, merits and weaknesses
modern capitalism
socialism-features, merits and weaknesses
Marxian socialism
cooperative philosophy-merits and weaknesses
Gandhian and Sarvodaya approach
mixed economy- defects
Chapter 6
Legal Environment
Companies Act, 1956- types, formation of a public company, winding up
Indian Contract Act, 1872- types, essentials
Industries (Development and Regulation) Act, 1951- objectives, regulations
Monopolies and Restrictive Trade Practices Act
Consumer Protection Act 1986
Income Tax Act
Chapter 7
Financial Environment
Financial Markets
commercial banks- functions, role, credit creation
nationalisation of banks- performance
Reserve Bank of India- organisation and management, functions, objectives, credit control
tools
stock exchange- transactions, speculation
NSEI, CRISIL, SEBI
IDBI, IFCI, ICICI,IRBI, SFCS, LIC, UTI, SIDBI, EXIM, NABARD
merchant banking-functions
factoring, leasing, hire purchase and instalment
Text Book: Business Environment, Dr S Sankaran, Margham Publications
Syllabus for the course Leadership (BCom 246)
Chapter 1
Introduction to Leadership
Definition and components, Leadership described-trait versus process leadership,
assigned versus emergent leadership, leadership and power, leadership and
coercion, leadership and management.
Chapter 2
Trait Approach
Description- Intelligence, Self-confidence, determination, integrity, sociability,
five factor personality model and leadership, emotional intelligence.
Chapter 3
Skills Approach
Description- Three skills approach, Skills model, strengths, criticism and
application
Chapter 4
Style Approach
Description- The Ohio State study, the University of Michigan study, Blake and
Mouton's (Leadership) Grid, Paternalism/Maternalism, Opportunism, Strengths,
Weakness and Application.
Chapter 5
Situational Approach
Description-Leadership Styles, development levels, strengths, weakness and
application
Chapter 6
Contingency Approach
Description-Leadership Styles, Situational Variables, strengths, weakness and
application
Chapter 7
Path Goal Theory
Description- Leader Behaviour, Subordinate Characteristics, task
characteristics,strengths, weakness and application
Chapter 8
Transformational Leadership
Description-Definition, transformational leadership and charisma, model of
transformational leadership, other perspectives, strengths, weakness and
application.
Chapter 9
Servant Leadership
Description- Definition, historical basis, characteristics, models of servant
leadership- antecedent conditions, behaviours, outcomes, strengths weakness and
application
Chapter 10
Women and Leadership
Description- gender, leadership styles, and effectiveness, Glass Ceiling, strengths,
weakness and application
Text Book: Leadership:Theory and Practice, Sixth Edition, Peter G. Northhouse
TYBCOM SEM V
Syllabus for the course Human Resource Management (BCom 351)
Chapter One
Introduction to Human Resource Management: Definition, HRM and Personnel
Management, Line and Staff aspects of HRM, Duties of HRM, Trends shaping
HRM, HRM in India, Strategic Human Resource Management
Chapter Two
Employee Law in India: Constitution of India and labour legislation, laws related
to industrial relationships, wages, working hours, conditions of service,
employment, equality and empowerment of women, social security, sexual
harassment complaints, SEZs and IT/ITES sectors.
Chapter Three
Human Resource Planning and Recruiting: Planning and forecasting, need and
organising recruitment, internal sources of candidates, Outside sources of
recruitment, Reducing recruitment costs.
Chapter Four
Employee Testing and Selection: Basic Testing concepts, types of tests, work
samples and simulations, background investigations and other selection methods,
basic interviews, designing and conducting interviews.
Chapter Five
Training and Developing Employees: Analysing training needs and designing the
training programmes, on-the-job training, apprenticeship, informal learning, job
instruction, lectures, programmed learning, audiovisual training, vestibule
training, teletraining and videoconferencing, EPSS, computer based training,
simulated learning, internet based learning.
Chapter Six
Performance Management and Appraisal: Basic Concepts, techniques-graphic
rating scale, alternation ranking method, paired comparison method, forced
distribution, critical incident method, narrative forms, behaviourally anchored
rating scales, MBO. Appraisal Problems, Performance management-building
blocks
Chapter Seven
Benefits and Services: Employment benefits in India, unemployment insurance,
vacations and holidays, sick leaves, insurance benefits, retirement benefits,
personal services and family friendly benefits, flexible benefits programs.
Text Book: Dessler, Gary and Varkkey, Biju. Human Resource Mannagement,
Pearson. ISBN:978-81-317-5426-9
Syllabus for the course Corporate Accounting-I (BCom 352)
1. Banking Companies Account
a. Legal requirement
b. preparation of Balance sheet
c. comment on balance sheet
d. Preparation of Profit and loss account
e. Comment on profit and loss account
f. Accounting policies for banking sector
g. Accounting treatment
2. Valuation of Goodwill and Shares
a. meaning of Goodwill and shares
b. type of Goodwill and shares
c. factor affecting Goodwill and shares
d. different method for valuation Goodwill and shares
3. Financial Statement Analysis and Interpretation Learning Objective
a. meaning and types of financial statement
b. nature of financial statement
c. limitation of financial statement
d. analysis and interpretation of financial statement
e. steps involved in the financial statement analysis
f. Ratio analysis
g. classification of ratio
h. profitability ratio
i. turnover ratio
j. Financial ratio
k. Advantage and disadvantage of Accounting ratio
l. Computation of ratio
4. Fund Flow Statement
a. meaning of Fund flow statement
b. used of Fund flow statement and income statement
c. Fund flow statement and income flow statement
d. preparation of Fund flow statement
e. treatment of provision for taxation and proposed dividends
f. Computation of fund from operation
Reference Books:
1. Corporate Accounting.
Dr. S.N Maheswari
Dr. S.K Mahaswari
2. Advance accounting
Reliance Publication LTD
Syllabus for the course Company Law (BCom 353)
Chapter I: Definition and Nature of a Company
Meaning of a Company, Characteristics of a Company, Lifting the Corporate Veil,
Differences between a Company and a Partnership.
Chapter II: Kinds of Companies
Classification of Companies by Mode of Incorporation, Classification of
Companies by Liability of Members, Private and Public Companies, Differences
between Private and Public Company, Special Privileges of Private Companies,
Conversion of a Public Company into a Private Company, Association not for
Profit, One-Man Companies, Foreign Companies, Rules as to Foreign Companies,
Government Companies, Special Provisions Relating to Government Companies,
Holding and Subsidiary Companies, Illegal Association, Consequence Illegal
Association.
Chapter III: Forming a Company
Promotion, Promoters, Legal Position of Promoters, Liability of Promoters,
Remuneration of Promoters, Preliminary Contracts or Pre-incorporation
Contracts, Preliminary Contracts and Provisional Contracts, Incorporation or
Registration, Filing Documents with the Registrar, Conclusiveness of Certificate
of Incorporation, Capital Subscription, Commencement and Business.
Chapter IV: Memorandum of Association
Meaning and Importance, Contents of Memorandum, Alteration of the
Memorandum, Doctrine of Ultra Vires, Effect of Ultra Vires Transactions.
Chapter V: Articles of Association
Meaning of Articles, Obligation to register Articles, Form and Signature of
Articles, Contents of Articles, Legal Effects of Memorandum and Articles,
Alteration of Articles, Restrictions on Alteration of Articles, Distinction between
Memorandum and Articles, Constructive Notice of Memorandum and Articles,
Doctrine of Indoor Management, Exceptions to the Doctrine of Indoor
Management.
Chapter VI: Shares
Allotment of Shares, Provisions of the Companies Act, General Provisions,
Irregular allotment, Effects of Irregular Allotment, Return as to Allotment, Issue
of Shares at a Discount, Issue of Shares at a Premium, Underwriting Commission
and Brokerage, Share Certificate, Contents of a Share Certificate, Time Limit for
Issue of Certificate, Legal Effects of Share Certificate, Issue of Duplicate Share
Certificate, Share Warrant, Conditions of Issue of Share Warrants, Effects of the
Issue of Share Warrants, Issue of Duplicate Share Warrants, Payment of
Dividends on Share Warrants, Distinction between Share and Stock, Calls on
Shares, Requisites of a Valid Call, Essentials of Valid Forfeiture, Effect of
Forfeiture, Re-issue of Forfeited Shares, Annulment of Forfeiture, Surrender of
Shares, Directors‟ Power to Accept Surrender of Shares, Effect of Surrender of
Shares, Lien on Shares, Transferability of Lien, Postponement of Lien, Mode of
Enforcing Lien, Difference between Lien and Forfeiture of Shares.
Chapter VII: Members
Members and Shareholders, Modes of Acquiring Membership, Who can be
members?, Termination of Membership, Rights of Members, Liability of
Members, Register of Members, Index of Members, Location of Register of
Members, Inspection of Register of Members, Closure of Register of Members,
Foreign Register of Members, Rectification of the Register of Members, No
Notice of Trust on the Register, Public Trustee, Exercise of Voting Rights in
respect of Shares Held in Trust, Declaration by Benami Shareholders, Annual
Return.
Chapter VIII: Transfer and Transmission of Shares
Right to Transfer Shares, Procedure for the Transfer of Shares, Instrument of
Transfer to be delivered to the Company, Instrument of Transfer to be in the
Prescribed Form, Transfer by Legal Representative, Notice to Transferee, Free
Transferability of Securities of Public Company, Restrictions on Transfer, Notice
of Refusal, Appeal against Refusal, The Securities Contracts Amendment Act
1985, Certification of Transfers, Forged Transfer, Blank Transfer, Transmission
of Shares, Differences between Transfer and Transmission of Shares.
Chapter IX: Management of a Company
Directors, Number of Directors, Small Shareholders‟ Director, Appointment of
Directors, Number of Directorships, Share Qualification, Disqualifications of
Directors, Director Identification Number, Vacation of Office by Directors,
Removal of Directors, Resignation of Office by Directors, Legal Position of
Directors, Managerial Remuneration, Administrative Ceilings on Managerial
Remuneration, Statutory Guidelines on Managerial Remuneration, Compensation
for Loss of Office Directorial Registers, Contracts by Directors with the
Company, Assignment of Office, Holding Office of Profit, Loans to Directors,
Sole Selling Agents, Power to Make Contributions, Political Contributions by
Companies, Power to Contribute to National Defense Fund, Inter-Corporate Loans
and Investments, Directors‟ Powers, Directors‟ Duties, Directors‟ Liabilities,
Other Managerial Personnel, Managing Directors and Whole-Time Directors,
Distinctions between Managers and Managing Directors, Secretary-Definition,
Certain Companies to have Secretaries, Appointment of a Company Secretary,
Qualifications of a Company Secretary, Duties and Rights of a Company
Secretary.
Chapter X: Company Meetings
Meaning and Importance, Kinds of Company Meetings, Statutory Meetings,
Annual General Meetings, Extraordinary General Meetings, Class Meetings,
Meetings of the Board of Directors, Meetings of Committee of Directors,
Meetings of Debenture holders, Meeting of Creditors, Meetings of Creditors and
Contributories on Winding Up, Requisites of a Valid Meeting, Proper Authority,
Notice, Quorum, Chairman; Proxy, Voting, Voting by Show of Hands, Voting by
Poll, Resolutions, Kinds of Resolutions, Passing of Resolutions by Postal Ballot,
Circulation of Members‟ Resolutions, Registration of Certain Resolutions and
Agreements, Minutes.
Chapter XI: Accounts and Audit
Books of Accounts, Location; Preservation, Responsibility, Inspection of Books
of Accounts, Annual Accounts and Balance Sheet, Form and Contents of a
Balance Sheet and Profit and Loss Account, Authentication of Balance Sheet and
Profit and Loss Account, Board‟s Report, Members‟ Right to Copies of the
Balance Sheet and Auditor‟s Report, Filling Copies with the Registrar, Accounts
of Holding and Subsidiary Companies, Audit, Qualifications of a Company
Auditor, Disqualifications, Appointment of Auditors, Removal of Auditors,
Remuneration of Auditors, Rights and Powers of Auditors, Duties of an Auditor,
Auditing Branch Office Accounts, Special Audit, Cost Audit, Audit Committee.
Chapter XII: Winding Up
Meaning, Modes of Winding Up, Winding Up by the Court, Petition for Winding
Up, Commencement of Winding Up, Consequence of a Winding Up Order,
Liquidators in Winding Up by a Court Order, General Provisions for Liquidators,
Statement of Affairs to be made to the Official Liquidator, Duties of the Official
Liquidator, Powers of the Liquidator, Committee of Inspection, General Powers of
the Court in Compulsory Winding Up, Voluntary Winding Up, Effects of
Voluntary Winding Up, Kinds of Voluntary Winding Up, Members‟ Voluntary
Winding Up, Creditors‟ Voluntary Winding Up, Provisions Applicable to
Creditors‟ Voluntary Winding Up and Creditors‟ Winding Up, Powers and Duties
of Liquidator in Voluntary Winding Up, Powers and Duties of Liquidator in
Voluntary Winding Up, Winding Up Subject to Supervision of the Court, Power
of the Court to Appoint or Remove Liquidators, Effect of a Supervision Order,
Conduct of Winding Up, Contributories, Persons Liable as Contributories, Nature
of the Contributory‟s Liability, Payment of Liabilities, Disposal of Unpaid
Dividends and Undistributed Assets, Effect of Winding Up on Antecedent and
other Transactions, Books and Papers.
Text Book: Company Law by Ashok K Bagrial – 25th
edition
Syllabus for the course International Business (BCom 354)
Chapter I: Introduction to International Business
The Growing Relevance of Globalization, International / Global Marketing, Why
Go International, International Orientations, Internationalization Stages and
Orientations, Drivers and Restrainers of Globalization, International Business
Decisions, Types of International Business.
Chapter II: International Business Environment
Environment of International Business and Its Significance, Economic
Environment, Social / Cultural Environment, Religion, Language, Culture and
Organizational Behaviour, Demographic Environment, Political Environment,
Regulatory Environment, Natural Environment, Technological Environment,
Transfer of Technology.
Chapter III: Globalization
Definitional Dimensions, Globalization of World Economy, Comparison between
the Old and New Globalizations, Globalization of Business, Essential Conditions
for Globalization, Advantages of Globalization, Implications and Impact, Policy
Options.
Chapter IV: International Business Intelligence
Information Requirements, Sources of Information, International Marketing
Information System and Marketing Research, Types of Research, Phases of a
Research Project, Methods of Data Collection, Sampling, Research Agencies,
Problems in International Research.
Chapter V: Market Entry Strategies
Exporting, Licensing and Franchising, Contract Manufacturing, Management
Contracting, Turnkey Contracts, Fully Owned Manufacturing Facilities, Assembly
Operations, Joint Ventures, Third Country Location, Mergers and Acquisitions,
Strategic Alliance, Countertrade.
Chapter VI: International Product Decisions
Product Decisions, Product, Product Mix, Product Life Cycle, Sequential Pattern
of Industrialization, New Product Development, Branding, Packaging and
Labeling, Business Environment and Product Strategies, Alternative Product
Strategies, Globalization vs. Localization..
Chapter VII: International Pricing
Exporter‟s Costs, Pricing Objectives, Factors Affecting Pricing, Pricing Methods /
Approaches, Transfer Pricing, Dumping, Steps in Pricing, Retrograde Pricing,
Export Price Structure, Export Price Quotations and Incoterms, Information
Requirements for Export Pricing.
Chapter VIII: Some Social Issues in International Business
Business Ethics, Social Responsibility of Business, Responsibilities to Different
Sections, Environmental Issues, Labour Issues.
Chapter IX: Globalization of Indian Business
Obstacles to Globalization, Factors Favouring Globalization, Globalization
Strategies, Conclusion.
Text Book: International Business by Francis Cherunilam, Fifth Edition.
Syllabus for the course Advanced Accounting-I (BCom355)
Sr.
No.
Content of Units
1 Basics of Concept
Conceptual framework of Accounting
Accounting environment
Concept of Accounting theory
Classification of accounting theory
2 General Insurance Claim Accounts:
A. Claim for Loss of Stock
Introduction and procedure for calculation of loss of stock
Calculation as per Average clause method
Treatment for abnormal item of goods.
Under or Over valuation of stock
B. Claim for Loss of Profit
Introduction of such claim
Indemnity under policy
Procedure for ascertaining claims
3 Investment Accounts:
Introduction of Investment avenues
Investment in Securities
Cum and Ex interest transactions of purchases and sales
Entries for interest received
4 Branch Accounts:
Introduction of Branch and its accounting treatments
Types of Branches
Branch Trading and Profit & Loss Account
Goods supplied at cost and invoice price
5 Departmental Accounts:
Introduction of Departmental accounts
Methods and techniques of departmental accounts
Allocation of expenses and Inter departmental transfer entries
Provision for unrealized profits
Recommended Books:
1. Shukla and Grewal: Advanced Accounts. (S. Chand & Co Ltd. New Delhi)
2. Jain and Narang: Advanced Accounts.(Kalyani Publishers, Ludhiana)
3. Sr. K. Paul: Accountancy, Volume-I and II.(New Central Book Agency, Kolkata)
4. Dr. Ashok Sehgal & Dr. Deepak Sehgal: Advanced Accounting ( Taxmann, New Delhi ).
Syllabus for the course Cost Accounting-III (BCom 356)
1. Marginal costing
a. meaning and concept :- fixed cost ,variable cost ,contribution , profit volume ratio ,
breakeven point and margin of safety.
b. Cost volume profit analysis: - Assumption and limitation of cost volume analysis
c. Application of Marginal costing technique:- make or buy decision . Acceptance of Export
order and limiting factor.
2. Budgetary control
a. Definition and meaning of Budget and budgetary control
b. Objective of Budgetary control
c. procedure of budgetary control
d. Essentials of budgetary control
e. Advantage and Limitation of Budgetary control
f. Type of budget
3. Uniform costing and inter firm comparison
a. meaning and objective uniform costing
b. Advantage and disadvantages
4. Farm Costing
a. meaning and feature of farm Costing
b. Advantages and limitation of farm costing
c. Practical problem
Reference books:
1. Cost and Work Accounting
Dr. Suhas Mahajan
Dr. Kulkarni
2. Cost Accounting
Reliance Publication Ltd
3. Cost and Management Accounting
M.N Arora
4. Cost Accounting for Business Manager
Asish K.Bhattacharya
5. Cost Accounting (Biztantra Series)
Renu Bhatia
TYBCOM SEM VI
Syllabus for the course International Economics (BCom 361)
Chapter 1: International Economy and Globalization:
Globalization of Economic Activity
Waves of Globalization
The United States as an Open Economy
Importance of Globalization
Common Fallacies of International Trade
International Competitiveness
Chapter 2: Modern Trade Theory:
Development of Modern Trade Theory
Production Possibilities Schedule
Trading under Constant-Cost Conditions
Dynamic Gains From Trade
Changing Comparative Advantage
Impact of Trade on Jobs
Exit Barriers
Chapter 3: Tariffs:
The Tariff Concept
Types of Tariffs
Effective Rate of Protection
Tariff Escalation
Tariff Welfare Effects
Chapter 4: Nontariff Trade Barriers:
Import Quota
Quotas Versus Tariffs
Tariff-Rate Quota
Export Quotas
Domestic Content Requirements
Subsidies
Dumping
Antidumping Regulations
Chapter 5: Trade Policies for Developing Nations:
Developing Nation Trade Characteristics
Trade Problems of Developing Nations
Stabilizing Primary-Product Prices
Aiding Developing Countries
Economic Growth Strategies
Substitution Versus Export-Led Growth
Chapter 6: International Factor Movements and Multinational Enterprises:
The Multinational Enterprise
Motives for Foreign Direct Investment
Country Risk Analysis
International Trade Theory and Multinational Enterprise
International Joint Ventures
International Labour Mobility
Chapter 7: Balance of Payments:
Double-Entry Accounting
Balance of Payments Structure
Meaning of Current Account Deficit/Surplus
Balance of International Indebtedness
Chapter 8: Foreign Exchange:
Foreign Exchange Market
Types of Foreign Exchange Transactions
Interbank Trading
Forward and Futures Markets
Foreign Currency Options
Chapter 9: Exchange-Rate Determination:
Determination of Exchange Rates
Determining Long-Run Exchange Rates
Determining Short-Run Exchange Rates
Exchange-Rate Overshooting
Forecasting Foreign-Exchange Rates
Chapter 10: International Banking:
Nature of International Reserves
Demand for International Reserves
Supply of International Reserves
Gold
Special Drawing Rights
Facilities for Borrowing Reserves
International Lending Risk
Problem of International Debt
Debt Reduction and Debt Forgiveness
The Eurocurrency Market
Textbook: International Economics by Robert Carbaugh
Reference Book: International Economics by Dr. Mangala Jangale, Dr. Madura Joshi and
Sumati Shinde
Syllabus for the course Auditing and Taxation (BCom 362)
Sr.
No.
Content of Units
1 Introduction of Auditing and Audit Process.
Definition, Nature-objects-Advantages of Auditing-Types of errors and frauds-various
Classes of Audit. Audit programme, Audit Note Book, Working Papers-
Internal Control-Internal Check-Internal Audit.
2 Checking, Vouching and Audit Report
Test checking-Vouching of Cash Book-Verification and Valuation of Assets and
Liabilities. Qualified and Clean Audit Report-Audit Certificate-Difference between Audit
Report and Audit Certificate. Auditing and Assurance Standards.
3 Company Auditor
Qualification, Disqualifications, Appointment, Removal, Rights, Duties and
liabilities
4 Income Tax Act-1961.(Meaning, Concept and Definitions)
Income, Person, Assessee, Assessment year, Pervious year, Agricultural Income,
Exempted Income, Residential Status of an Assessee, Fringe benefit Tax, Tax
Deducted at Source, Capital and Revenue Income and expenditure.
5 a. Income from Salary –
Salient features, meaning of salary, Allowances and tax Liability- Perquisites and their
Valuation- Deductions from salary. (Theory and Problems)
b. Income from House Property
Basis of Chargeability, Annual Value, Self occupied and let out property, Deductions
allowed (Theory and Problem)
c. Profits and Gains of Business and Professions
Definitions, Deductions expressly allowed and disallowed (Theory And Problems)
d. Capital Gains
Chargeability-definitions-Cost of Improvement Short term and long
term gains-deductions (Theory only)
e. Income from other sources
Chargeability - deductions - Amounts not deductible.(Theory only)
6 Computation of Total Taxable Income of an Individual
Gross total Income-deductions u/s-80C, 80ccc to 80 U – Income Tax calculation-
(Rates applicable for respective Assessment year) Education and other cesses.
Recommended Books:
1. Practical Auditing -: Spicer and Peglar
2. Auditing Principles -: Jagadish Prasad
3. A Handbook of practical Auditing -: B.N. Tondon
4. Auditing assurance standards- -: The Institute of Accountants of India
5. Indian Income Tax -: Dr.Vinod Singhania
6. Income Tax- -: Ahuja and Gupta
7. Income Tax Act -: R.N.Lakhotia
8. Indian Income Tax Act -: H.C.Malhotra
9. Income Tax -: Manoharem
10. Student guide to Income Tax -: Dr.Vinod Singhania
Syllabus for the course Organizational Behaviour (BCom 363)
Chapter 1: Understanding Organizational Behaviour:
Definition, Scope, Importance, Dynamics, Features, Relationship, Evolution, Limitations,
Theoretical Framework, Models of Organizational Behaviour.
Chapter 2: Individual Process and Behaviour:
Definition, Ability, Learning, Attitude, Personality and Values, Perception, Motivation,
Emotional Intelligence.
Chapter 3: Groups, Teams and Leadership:
Foundations of Group Behaviour, Managing Teams, Managing Conflict, Leadership
Chapter 4: Organization Systems:
Foundations of Organizational Structure, Organizational Culture.
Chapter 5: Managing Change:
Organizational Change, Implementing Organizational Change, Stress.
Textbook: Organizational Behaviour by Sunil lalla and Dr. Parveen Prasad
Reference Book: Organizational Behaviour by John Newstrom
Syllabus for the course Management Communication (BCom 364)
Chapter 1: Business Communication, Management and Success:
The Managerial Functions of Communication, Cost of Correspondence, Cost of Poor
Correspondence, Criteria for Effective Messages, Benefits of Improving Correspondence,
Trends in Business and Administrative Communication.
Chapter 2: Building Goodwill:
You-Attitude, Positive Emphasis, Tone, Power and Politeness, Reducing Bias in Business
Communication.
Chapter 3: Adapting your Message to your Audience:
Identifying Your Audience, Ways to Analyse Your Audience, Choosing Channels to Reach
Your Audience, Using Audience Analysis to Adapt Your Message.
Chapter 4: Making your Writing Easy to Read:
Half-Truths about Style, Evaluating Rules About Writing, Good Style in Writing, Building a
Better Style, Ten Ways to Make Your Writing Easier to Read.
Chapter 5: Effective Strategies for Planning, Composing and Revising:
Activities in the Composing Process, The way Good Writers Write, Brainstorming, Planning
and Organizing Business Documents, Revising, Editing and Proof-Reading, Getting and
Using Feedback, Using Boilerplate, Overcoming Writer‟s Block and Procrastination.
Chapter 6: Informative and Positive Messages:
Writing Letters and Memos, Organizing Informative and Positive Messages, Using Reader
Benefits in Informative and Positive Messages, Ending Informative and Positive Letters and
Memos.
Chapter 7: Negative Messages:
Organizing Negative Letters, Organizing Negative Memos, Parts of a Negative Message,
Tone in Negative Messages, Alternative Strategies for Negative Messages.
Chapter 8: Writing Persuasive Messages:
Choosing a Persuasive Strategy, Writing Direct Requests, Writing Problem-Solving
Messages, Tone in Persuasive Messages.
Chapter 9: Handling Difficult Persuasive Situations:
Limiting Your Audience, Bringing Everybody on Board, Involving Your Audience,
Convincing the Reader.
Chapter 10: Making Oral Presentations:
Purposes in Oral Presentations, Comparing Written and Oral Messages, Planning a Strategy
for Your Presentation, Choosing Information to Include in a Presentation, Organizing Your
Information, Delivering an Effective Presentation.
Textbook: Business and Administrative Communication by Kitty Locker.
Reference Books: Business Communication by K K Sinha,
Business Communication by Hory Sankar Mukerjee.
Syllabus for the course Corporate Accounting-II (BCom 365)
1. Earnings Per Share
a. Meaning
b. Importance of EPS
c. Bonus issue
d. Buy back of share
e. Right issue
f. Underwriting
2. Issue of preference share
a. Introduction
b. Characteristics
c. Kind of Preference share
d. Different between Preference share and Equity share
e. Issue of Preference share
i. Consideration Point of view
ii. Price point of view
iii. Redemption point of view
3. Issue of Debenture
a. Introduction
b. Characteristics
c. Kind of debenture
d. Right and Remedies of debenture
e. Issue of debenture
i. Consideration Point of view
ii. Price point of view
iii. Redemption point of view
iv. When debenture are issued for Consideration other than cash
v. When debenture are issued as Collateral Security
4. Profit Prior to Incorporation
a. Introduction
b. Methods of Accounting
c. Application of Profit or Loss Prior to Incorporation
d. Calculation of sales ratio
e. Calculation of weighted ratio
Reference books:
1. Corporate Accounting.
Dr. S.N Maheswari
Dr. S.K mahaswari
2. Advance accounting
Reliance Publication LTD
3. Fundamental of Accounting
J.R. Monga
Girish Ahuja
4. Advance accounting
S.P. Jain and K.L Narang
Syllabus for the course Advanced Accounting-II (BCom 366)
Sr.
No.
Content of Units
1 Accounting Standards
Brief Review of Indian Accounting Standards : As-3, AS-7, AS-8, AS-12, AS-15,
AS-17 to AS-25, AS-27, AS-28, AS-30, AS-31, AS-32. Simple practical examples of
application nature.
2 Farm Accounting
Introduction, Books of Accounts to be maintained for Farm Accounting, Preparation of
Farm Revenue Accounts to ascertain the profit or loss on various sections like crop,
livestock, dairy, poultry and fishery, Preparation of Balance Sheet.
3 Accounts from Incomplete Records (Single Entry):
Introduction, Ascertainment of Profit or loss of sole trader,
Statement of Affairs Method and conversion of single entry into double entry
4 Concept of Management Accounting and Analysis and Interpretation of
Financial Data:
A. Concept of Management Accounting
Meaning
Definition
Nature and Objectives of Management Accounting
Difference between financial accounting Cost accounting and
Management accounting (Theory only)
B. Analysis and Interpretation of Financial Data
Meaning, Objectives and methods of financial analysis, Ratio Analysis, Objectives and
nature of ratio Analysis, Problems on Ratio Analysis restricted to the following Ratios only:
Gross Profit Ratio, Net Profit Ratio, Operating Ratio, Stock Turnover Ratio, Debtors
Turnover Ratio ,Current Ratio, Liquid Ratio, Debt to Equity Ratio
Recommended Books:
1. Shukla and Grewal -: Advanced Accounts (S. Chand & Co. Ltd., New Delhi)
2. Jain and Narang -: Advanced Accounts (Kalyani Publishers)
3. D S Rawat -: Students Guide to Accounting Standards (Taxmann, New Delhi)
4. Sanjeev Singhal -: Accounting Standards (Bharat Law House, New Delhi).
5. Dr. S N. Maheshwari -: Corporate accounting (Vikas Publishing House Pvt. Ltd. New
Delhi.)
6. S K Paul : Accounting -: Volume I and II (New Central Book Agency, Kolkatta)
7. Dr. S N Maheshwari -: Principles of Management accounting
8. Ravi Kishor -: Advanced Management Accounting (Taxmann, New Delhi)