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NORTH MAHARASHTRA UNIVERSITY, JALGAON

FACULTY OF COMMERCE & MANAGEMENT

Bachelor of Management - Semester III (Dual Degree Integrated Course in Management)

Syllabus with effect from A. Y. 2015 – 16

M 3.1 Organization Behaviour

(60 + 40 Pattern: External Marks 60 +Internal Marks 40 = Maximum Total Marks: 100)

Required Lectures: 48 Hours

Objectives: -1. To prepare students in understanding various traits of Organization Behavior

2. To enable students to assess their own behavior and attitudes.

3. To make students aware about the challenges of change.

1. INTRODUCTION (06)

1.1. Definition of O.B

1.2. Nature & Scope of O.B.

1.3. Influence of various disciplines on OB

1.4. Challenges and opportunities for O.B.

2. INDIVIDUAL BEHAVIOR (12)

2.1. Perception - Definition, Importance, Factors Influencing Perception, problems in Perception

2.2. Personality - Concept. Determinants and Types

2.3. Attitudes - Types, Components & Functions. Attitudes & O.B.

2.4. Job satisfaction - Concept of Job Satisfaction, factors affecting job satisfaction, ways of

measuringit, job satisfaction & work performance

3. GROUP DYNAMICS (06)

3.1. Groups in Organization, Nature, Membership, Process of Group Development, Types of Groups

3.2. Group Norms, Group Conformity, Group Cohesion, Group Size, Group Think, Group Shift.

4. MOTIVATION (06)

4.1. Meaning & Types of Motives

4.2. Theories of Motivation

4.2.1. Hierarchy of needs Theory

4.2.2. Theory X and Theory Y

4.2.3. Motivation-Hygiene Two Factor theory

4.2.4. Vroom’s Expectancy theory

5. LEADERSHIP (06)

5.1. Meaning, Functions, Styles of Leadership

5.2. Theories of Leadership

5.2.1. Fielders Leadership Contingency theory

5.2.2. Hersey-Blanchards Situational Leadership Theory

5.2.3. Path Goal Theory

5.2.4. Charismatic Leadership Theory

5.2.5. Transformation Leadership Theory

6. CHANGE MANAGEMENT &CONFLICTS (08)

6.1. Conflicts – Meaning, levels of Conflicts

6.2. Intrapersonal Conflict - Role Identity, Role Perception, Role Expectation, Role Conflict.

6.3. Interpersonal Conflict (Transactional Analysis and Johari Window)

6.4. Concept of change management. Planned Change, Resistance to change, and Managing

resistance to change

BOOKS

1. Organization Behavior – Margie Parikh – Tata McGraw Hill

2. Organization Behavior – Fred Luthans – Tata McGraw Hill

3. Organization Behavior – Suja R. Nair, Himalaya Publications

4. Organization Behavior - V S P Rao – Excel Books

5. Organization Behavior –Stephen P . Robbins, Pearson

6. Organization Behavior – K. Ashwathappa – Himalaya Publications

7. Human Behavior at Work –Keith Devis - Pearson

8. Organization Behavior – Arun Kumar & N. Meenakshi, Vikas Publishers

9. Organization Behavior –S.S. Khanka- S chand

10. Organization Behavior – Mcshane, Glinow&Radhasharma– Tata McGraw Hill

11. Organization Behavior – P G Aquinas, Excel books, New Delhi

12. Organization Behavior – M.N. Mishra, Vikas Publications





M 3.2 Business Mathematics



Objectives:

01. To familiarize the students with the basics of mathematics

02. To enable the Student to describe information using a range of numerical

03. To understand role of mathematics for solving problems in real life situations

01. Commercial Arithmetic:

1.1 Meaning and Calculation of Interest

1.2 Meaning of an annuity

1.3 Types of an annuity: annuity due, annuity regular

1.4 Present value and future value of an annuity

1.5 Sinking fund

(Simple numerical problems from real life situations are expected)

02. Mathematical Logic:

2.1 Meaning of Statement

2.2 Primitive and Compound Statement

2.3 Law of Excluded Middle

2.4 Logical Operations: Negation, Conjunction Disjunction, Implication, Double

Implication and Equivalence

2.5 Truth Tables and Construction of Truth Tables

2.6 Tautology and Contradiction


03. Permutation and Combination:

3.1 Meaning of Factorial of a number

3.2 Meaning of Permutation and Combination

3.3 Fundamental Principle of counting

3.4 Determination of number of permutations of N objects taken R at a time (when all N

objects are different)

3.5 Determination of number of combinations of N objects taken R at a time (when all

N objects are different)


04. Sets:

4.1 Meaning of a set

4.2 Methods of describing a set: Tabular form and Set builder form

4.3 Types of a set: Finite set, Infinite set, Empty set, Subset, Universal set, Equal sets,

Overlapping set, Disjoint sets, Complementary set.

4.4 Operations on sets: Union of sets, Intersection of sets, Difference of sets

4.5 Statement of Demorgan’s Laws

4.6 Venn Diagrams and Use of Venn diagrams in logic


05. Function:

5.1 Meaning of a function

5.2 Methods of describing a function

5.3 Meaning of Domain, Co-Domain, Image, Range of a function

5.4 Types of a Function: One-One function, One Two function, many-one function,

Constant function, Identity function, Polynomial function, Linear function, Rational

function, Exponential function, Logarithmic function, Explicit and implicit function, Even

function, Odd function, Composite function

5.5 Continuity of a function at a point


06. Matrices and Determinants:

6.1 Meaning of a Matrix, Order of Matrix

6.2 Types of Matrix: Zero Matrix, Column Matrix, Square Matrix, Diagonal Matrix, Scalar

Matrix, Unit Matrix, Symmetric Matrix, Skew Symmetric Matrix

6.3 Transpose of Matrix: Singular Matrix and Non-Singular Matrix

6.4 Algebra of Matrices: Equality, Multiplication of Matrix by a scalar, Addition,

subtraction and multiplication of matrices

6.5 Determinants: Meaning, Evaluation of second and third order determinants, minor

cofactor of an element

6.6 Adjoint of Matrix, Matrix inversion by Adjoint method, Cramer’s rule and matrix

inversion method to solve system of linear equations in two and three variable


Reference Books:

Business Mathematics- Sancheti& Kapoor- Sultan Chand & Co. New Delhi

Business Mathematics & Analytics - Anand Sharma - Himalaya Publishing

Mathematics & Statistics for Management by –Mittal, Satyaprasad& Rao - Himalaya Publishing House

Quantitative Techniques- Dr.V.V.Katdare&Yogeshpatil- Prashant Publication





M 3.3 MIS and ERP



Objectives: • To learn the knowledge about computerized business management

systems and their functions through MIS and ERP.

• To make students aware about the importance of right information at right time and at right place.

• To identify problems in collecting and analyzing information and to develop the approach to tackle these problems.

1. Fundamentals of Management Information Systems (08)

1.1. Concepts, Classification & Value of Information

1.2. Information System: Open & Closed

1.3. Management Information System

1.3.1. Definition, Concepts & Meaning

1.3.2. Components & Activities

1.3.3. Types – Operation support system & Management support systems

1.3.4. Control systems – Feedback & Feed forward systems

1.3.5. MIS planning process – Steps in planning

1.3.6. MIS design & Development Process

1.3.7. Components of MIS

1.4. MIS vis-à-vis Computer, Academics & Users

1.5. MIS vis-à-vis Information Concepts, System Concepts

2. Process of Management Information System (08)

2.1. System Analysis & Design

2.1.1. Introduction & Need for System analysis

2.1.2. System analysis of a new requirement

2.1.3. Structured systems analysis & Design (SSAD)

2.2. Development of MIS

2.2.1. Introduction & Contents of MIS Long range plans

2.2.2. Determining the information

2.2.3. Management of Quality in the MIS

2.2.4. Factors contributing in the Success & Failure of MIS

3. Application of Management Information System (08)

3.1. Business Processes: Primary, Supportive & Administrative

3.2. MIS in functional area

3.2.1. MIS & Manufacturing sector

3.2.2. Marketing Information System

3.2.3. Accounting Information system

3.2.4. Human Resource Information System

3.3. Transaction Processing System

3.4. Concept of Knowledge Based Expert System

3.5. Concept of Artificial Intelligence

3.6. Knowledge Management: Concepts, Benefits & Application 4. Support System (06)

4.1. Decision Support System (DSS): Concept, Characteristic, Users ofDSS

4.2. Executive Support System (ESS): Introduction, Components of ESS

4.3. Office Information System: Document management & Communication system

5. Enterprise Resource Planning (08)

5.1. Concept

5.2. Drivers for implementing ERP

5.3. ERP Solution Structure: Business operations, Technology & Implementation

5.4. Benefits of ERP

5.5. ERP Selection: Vendor evaluation, Technology evaluation & Solution

evaluation

5.6. ERP Implementation Life Cycle

5.7. Problems encountered with ERP

5.8. ERP in the twenty-first century

6. ERP – Technologies & Application (08)

6.1. Material Requirement Planning (MRP-I)

6.2. Manufacturing Resource Planning (MRP-II)

6.3. Business Process Re-engineering

6.3.1. Meaning, Necessity & Principles

6.3.2. Application of re-engineering

6.3.3. Three R’s – Rethink, Redesign & Retool

6.3.4. Quality & re-engineering

6.3.5. Benefits & Limitations of re-engineering

REFERENCE BOOKS:

1) Management Information System by Jawadekar – Tata McGraw Hill

2) Management Information System by Arora – Excel Books

3) Management Information System by Davis & Gordon - Tata McGraw Hill

4) Management Information System by James O’Brian & George M Marakas- Tata

McGraw

5) Management Information Systems Managerial Perspectives- D P Goyal –

Macmillan

6) Management Information Systems – S. Sadagopan- PHI

7) Business Process Reengineering by K Sridhar Bhat – Himalaya Publishing

House

8) Management Information System by C S V Murthy – Himalaya Publishing House

9) Enterprise Resource Planning by Alex Leon - Tata McGraw Hill

10) Enterprise Resource Planning (Concept & Practices) by Garg,

Venkitrkrishnan – PHI





M 3.4 Corporate Law



Objectives:-

1. To study the concepts & significance of corporate law.

2. To introduce the subject as a branch of Corporate Law in light of its growing importance in corporate

field.

3. To acquaint the students with the basic concepts of company incorporation, formation of company

and basics of company management with the function of management.

4. To develop interest in the subject and motivate the students to pursue Company secretary as a

career.

1. Introductory (06)

1.1. Nature and forms of business enterprise

1.2. The company as a business medium

1.3. Nature and functions of companies

1.4. Concept of corporate personality & Corporate Veil.

1.5. Lifting Of Corporate Veil.

1.6. Company as a person, resident, citizen.

1.7. Types of Companies

2. Incorporation and its Consequences (15)

2.1. Formation ofa Company

2.2. Memorandum of Association & Articles of Association

2.3. Additional Documents Required For Incorporation

2.4. Certificate of Incorporation

2.5. Commencement of Business

2.6. Government and Foreign Companies

2.7. Promoters

2.7.1. Meaning and Importance

2.7.2. Position, Duties and Liabilities.

2.7.3. Corporate Transactions & Pre-Incorporation Contracts

2.7.4. Doctrine of Ultra-Vires

2.7.5. Common Seal.

2.7.6. The Doctrine of Constructive Notice

2.7.7. Doctrine of Indoor Management

3. Management of Companies (08)

3.1. Directors

3.1.1. Appointment/Re-Appointment of Directors

3.1.2. Qualifications, Disqualification & Remuneration

3.1.3. Vacation of Office, Retirement, Resignation & Removal

3.1.4. Loans to Directors

3.1.5. Powers and Duties

3.1.6. Office or Place of Profit

3.1.7. Role of Directors.

3.2. Managing and Whole-Time Directors, Manager, Company Secretary

3.2.1. Appointment, Reappointment, Powers and Duties

3.3. Meetings of Directors and Committees

3.3.1. Frequency

3.3.2. Convening and Proceedings of Board /Committee Meetings

3.3.3. Minutes and Evidence.

4. Controlof Companies (07)

4.1 General Meetings

4.1.1 Kinds of Meetings and Resolutions

4.1.2. Law, Practice and Procedure Relating To Convening

4.1.3. Proceedings at General and Other Meetings

4.1.4. Recording and Signing Of Minutes

4.1.5. Role of Chairman

4.2. Teleconferencing

4.3. Postal Ballot.

4.4. Distribution of Powers ofa Company

4.4.1. Division of Powers between Board and General Meetings

4.4.2. Acts by Directors In Excess Of Authority

4.4.3. Monitoring and Management.

5. Majority Powers and Minority Rights (06)

5.1. Law Relating To Majority Powers and Minority Rights.

5.2. Shareholder Remedies

5.3. Actions by Shareholders

5.4. Statutory Remedies

5.5. Personal Actions

5.6. Prevention of Oppression and Mis-Management.

6. Winding Up Of a Company (06)

6.1. Modes of Winding Up

6.2. Compulsory Winding Up Under an Order of Court

6.3. Voluntarily Winding Up

6.4. Voluntarily Winding Up Under Supervision of Court Book

Reference Books: -

1. Business Law- Rohini Goel - Taxmann

2. Business Law For Managers - P.K.Goel, - Biztantra, Innovations In Management.

3. Business Law Including Company Law – Gulshan & Kapoor New Age International

4. Commercial Laws- R.C. Chawla, K.C.Garg, Kalyani Publisher

5. Mercantile Law – N.D. Kapoor – Sultan Chand





M 3.5 Corporate Accountancy



Objective:-

• To develop Understanding of Fundamentals of Corporate Accounting

• To familiarize with the knowledge of Issue of shares, Redemption of preference

shares and redemption of debentures

• To help them understand the procedure of Internal reconstruction, Calculation of

pre and post incorporation profits and preparation of liquidators final statement of

accounts

Chapter 1:- Issue of Shares (8 Lectures)

Issue of shares: Equal Subscription, Over Subscription and Under Subscription, Kinds of shares:

Equity shares & Preference Shares, Issue at Par, Premium & at discount, Pro rata Allotment,

Calls in arrears, Forfeiture of Shares, Re issue of shares.

(Problems on Issue of shares)

Chapter 2:- Redemption of Preference shares (8 lectures)

Introduction, Meaning and concept of redemption of preference shares, statutory requirement of

redemption of preference shares

(Simple problems on Redemption of Preference shares)

Chapter 3:- Redemption of Debentures (8 Lectures)

Meaning and types of debentures, Concept of Redemption of debentures, methods of

redemption, finance for redemption

(Simple Problems on Sinking fund Method only)

Chapter 4:- Profit prior to incorporation (8 Lectures)

Introduction, Steps for ascertainment of profits prior to incorporation, Methods of computing

profit or loss prior to incorporation, cut-off date, Basis of Apportionment

(Simple problems on profit prior to and post incorporation)

Chapter 5:- Internal Reconstruction

Meaning, Alteration of Share Capital, Reduction of Share Capital, Accounting Entries and

preparation of Balancesheet after Internal Reconstruction

(Simple problems on internal reconstruction)

Chapter 6:- Liquidation of companies (8 Lectures)

Meaning of Liquidation, Modes of winding Up, Statement of Affairs, Liquidator’s statement of

Account.

(Simple Problems on Preparation ofliquidator’s statement of Accounts)

Reference Books:-

1) Corporate Accounting by Dr S. N Maheshwari, Vikas Publishing house

2) Corporate Accounts by M.C Shukla, T.s Grewal & S.C Gupta, S. Chand &co ltd

3) Corporate Accounting by Dr Ashok Sehgal& Dr Deepak Sehgal: Taxmann

4) Corprate Accounting by Dr Suhasb Mahajan & Dr Mahesh Kulkarni: NiraliPrakashan

5) Corporate Accounting by Jain &Narang : Kalyani Publishers





P 3.6 Tally ERP



Objective- To practically train students in using Tally ERP software.

Practical - 1. Create a Company ABC Ltd. to maintain Financial Accounts only using hypothetical

address and other details.

Financial year basis.

(a) Make the default setting for printer assuming that the reports are printed on

stationery with a letterhead printed on the top that consume the space of one Inch.

(b) The Company wants to print the amount in Indian Currency with space Rs and amount.

Practical - 2. Create a Company Temporary Ltd. (Store data in C:/work/temp) having

year as the accounting year. It is from 1st October 2010. Other details may be enteredas per your

assumption, except the Income Tax Number (PAN) upon saving the company, enter the Income tax

number PAN as SYBM 278S.

Delete the Company created for Temporary Ltd.

Practical - 3. Create the following Ledger accounts, place under appropriate

• Groups Whenever Necessary

• Salary Paid To Employees

• Wages Paid To Factory Workers

• Telephone Charges

• Share Capital ( Rs. 4,00,000 Cr.)

• Wages Paid To Temporary Workers

• Salary paid to Branch employees

Practical- 4. Create Groups following the hierarchy shown below

• Debtors - International

• Debtors - National

• Debtor- South

• Debtor- North

• Debtor- Central

Practical– 5. Create a Short-life Company Ltd, and copy all the masters from the BCA Ltd. to

the Short-life Company Ltd. Select the Short-life Company created, and check whether all the

masters (Groups & Ledgers) have been copied. Delete the Short-life Company.

Practical -6 Preparing Trial Balance with the minimum of 12 to 15 transactions.

Practical -7 Preparing Balance Sheet with transactions regarding Trading and Profit & Loss Account with

adjustments. Alternatively, preparing Income & Expenditure Account for a non-trading concern along

with the Balance Sheet.

Practical 8 Modifying Vouchers, deleting Voucher entries – using imaginary transactions.





P 3.7 Soft Skill Development



Objectives:

1. To equip students with speaking and listening abilities in English

2. To help them to develop their soft skills and people skills which will make the transition

from collage to work place smoother and help them to excel their jobs.

3. To enhance students’ performance and placements interview; group discussion and

their recruitment exercises.

1. Communicative English

• Vocabulary

• Listening

• Pronunciation

• Speaking

• English at different places

2. Leadership and team management

• Qualities of good leader

• Leadership style

• Decision making

• Problem solving

• Negotiation skill

3. Job interview

• Identifying job opening

• Prepare resume and cv

• Covering letter

4. Time management

• Identifying time wasters

• Time management skill

• Practice by game play

5. Self-management

• Self-evaluation

• Self-discipline

• Recognition one’s own limits and deficiencies

• Becoming thoughtful and responsible

• Self-awareness

• Planning goal setting

• SWOT analysis

6. Telecommunication skills

• Tele- etiquette

• Receiving calls

• Transferring calls

• Taking massage /voice mails

• Receiving and sending fax

7. Group discussion

• Purpose (Intellectual“ability, Creativity,

• Approach to a problem, Solving, Tolerance,

• Qualities of a leader) Group Behavior

• Analyzing Performance

8. Presentation skill practice

• Prepare presentation

• Delivery of presentation

Semester IV



Bachelor of Management - Semester IV (Dual Degree Integrated Course in Management)


M 4.1 Logistics and Supply Chain Management



Objective-The objective of this module is to provide the students with fundamental concept of

logistics and supply chain management according to changing environment and how can be

these topics can be correlated with the organization and their day to day business needs.

1. Introduction to Logistic management

1.1Meaning of logistics and logistics management, Need for logistics management,&

logistics-A system concept

1.2Types of logistics,logistics functions and logistic activities

1.3Objective & Importance of logistics and Role of logistics in supply chain management,

economy and organization

2. Logistic Mix

2.1Warehousing –a logistical challenge, warehousing functions and Warehousing in India

2.2Transportation networks and Containerization

2.3Logistic information system and its characteristics

3. Strategic approach in managing logistics

3.1E-logistic structure and operation and logistics resource management

3.2Reverse logistics and its scope

3.3Strategic logistic planning and logistics strategies

4. Introduction to Supply Chain Management

4.1Meaning of supply chain and supply chain management, importance of supply chain

management, difference between logistics and supply chain management

4.2Decision phases in supply chain management

4.3Drivers of supply chain

4.4Process view of supply chain

4.5Examples of supply chain

5. Planning demand and supply in a supply chain management

5.1Role of forecasting and aggregate planning in a supply chain

5.2Managing supply and demand

5.3Managing and implementing solutions to predictable variability

6. Information technology in a supply chain management

6.1The role of IT in a supply chain management

6.2Customer relationship management, Internal supply chain management and Supplier

relationship management

6.3Supply chain IT in practice

References-

1. Supply Chain Management (Strategy, Planning and Operation)-Sunil Chopra, Peter Meindl

and D.V.Kalra-Pearson Printice Hall

2. Logistics and Supply Chain Management-K.Shridhara Bhat-Himalaya Publishing House

3. Logistics Management-V.V.Sople-Pearson Printice Hall





M 4.2 Business Statistics



Objectives:

01. To familiarize the students with the basics of statistics

02. To understand the role of statistics in business and industry

03. To find of significance between variables with the help of different statistical tools

04. To enable students to produce forecasts of the future values of strategic variables

01. Introduction to Statistics:

1.1 Meaning of Statistics, Application of statistics in business, commerce and

management, Limitations of statistics

1.2 Population, Sample, Sampling

1.3 Error: Sampling and Non-sampling error

1.4 Data, Raw data, Primary data, Secondary data

1.5 Variable, Discrete Variable, Continuous variable and Attribute

(Simple numerical problems illustrating commercial application)

02. Classification and Tabulation of Data:

2.1 Meaning of classification and tabulation

2.2 Distinction between classification and tabulation

2.3 Construction of table: one way and two way tables

2.4 Classification of raw data according to values of a variable


03. Measures of Central Tendency:

3.1 Meaning of central tendency

3.2 Arithmetic Mean: Calculation of AM and weighted AM, Merits and Demerits of AM

3.3 Median: Calculation of Median, Merits and Demerits of Median

3.4 Partition Values: Quartiles, Deciles, Percentiles

3.5Mode: Computation of Mode, Merits and Demerits of Mode


04. Measures of Dispersion:

4.1 Meaning and significance of measures of dispersion

4.2 Absolute and relative measures of dispersion

4.3 Range and coefficient of range

4.4 Quartile deviation and coefficient of quartile deviation

4.5 Mean deviation and coefficient of mean deviation

4.6 Standard deviation and coefficient of standard deviation


05. Correlation:

5.1 Meaning of correlation

5.2 Types of correlation: Positive correlation, Negative correlation, Perfect correlation,

Linear and Non-linear correlation

5.3 Scatter diagram

5.4 Karl Pearson’s Coefficient of correlation

5.5Properties of correlation coefficient


06. Index Numbers:

6.1 Meaning and Uses of Index Numbers

6.2 Types of Index Numbers: Price, Quantity and Value Index Number

6.3Methods of constructing index numbers:

6.3.1 Simple Aggregate Method

6.3.2 Weighted Aggregate Method (Laspeyre’s Method, Paasche’s Method, Fisher’s

Method)

6.3.3Simple average of price relatives

6.3.4Weighted average of price relatives

6.4 Problems in the construction of index number


Reference Books:

Business Statistics By S.C. Gupta & Indira Gupta – Himalaya Publishing House

Statistical Methods By S.P. Gupta – Sultan Chand & Sons

Business Statistics – Beri - Tata Mcgraw Hill

Mathematics & Statistics for Management by –Mittal, Satyaprasad&Rao- Himalaya Publishing House

Business Statistics by R S Bhardwaj – Excel Books

Statistics for Business and Economics (4/e) – Hooda - Macmillan

Business Statistics C M Chikkodi& B G Satyaprasad Himalaya Publishing

Quantitative Techniques- Dr.V.V.Katdare&YogeshPatil, Prashant Publication





M 4.3 E - Commerce



Objective:

• To understand the basic terms of e-commerce

• To study the fundamentals of e-commerce and its applications in industry.

1. Basic Terms and Introduction: 10

1.1. Network, Internet, Transaction,

1.2. Types of Network, Working of Internet,

1.3. Web Server, Browser, Server, Client, Web Page, World Wide Web,

1.4. Portal, Search engine,

1.5. Protocol and Protocol Suite, TCP/IP, URL, ISP,

1.6. Gateway, Modem, VAN.

2. E-commerce 08

2.1. Concept

2.2. Electronic Data Interchange (EDI), & Supply Chain Management (SCM),

2.3. Electronic Devices used for E-Commerce,

2.4. I-Commerce, I-Commerce Value Chain,

2.5. Non-Internet based E-Commerce & their Advantages and Disadvantages

3. Types of E-Commerce 08

3.1. B2B, B2C, & C2B, C2C,

3.2. G2B (Government to Business), G2C (Government to Citizens),

3.3. AI2S (Academic Institutions to Students),

3.4. Case studies – Various e-Commerce websites, Electronic Payment System, Internet

banking, Online Share Dealing.

4. Fundamentals of E-Commerce Part - I 10

4.1. Meaning & Limitations of Conventional Commerce

4.2. E-Commerce Vs Conventional Commerce

4.3. Origin & evolution of e- Commerce,

4.4. Nature, feature, goals & need of e- Commerce

4.5. Essentials of e-Commerce,

4.6. Levels & Procedures of E-Commerce,

4.7. Parties to E-Commerce Transactions,

5. Fundamentals of E-Commerce Part - II 08

5.1. Advantages & Disadvantages of E-Commerce,

5.2. E- Commerce Opportunities & Progress in India,

5.3. Mobile Commerce (M-Commerce)

5.4. E- Business & E- Commerce,

5.5. E-Markets & E-Commerce,

5.6. E-Commerce & Internet

6. Network and Internet Security: 04

6.1. Need, Data encryption, Cryptography

6.2. Password, Encrypted smart card,

6.3. Firewall

References:

1. e-Commerce: Concepts, Models, Strategies: C S V Murthy Himalaya Publishing

2. E-Commerce, E-Business: Dr C S Rayudu: Himalaya Publishing

3. Electronic Commerce: Elias M Awad: Pearson education

4. e-Commerce: An Indian Perspective, P T Joseph SJ





M 4.4 Cyber Laws and Security



Objective:

• To introduce the students with information security, security threats and control.

• To study and understand the basic concepts of cryptography, network security and

cyber laws.

1. Introduction to Information Security 6

History of Information Systems and its Importance, basics,

Nature of Information Systems,

Basic Principles of Information Security,

2. Security Threats and Controls 8

Information System Threats and attacks

Security Threats to E Commerce,

Business Transactions on Web,

E-Governance,

Concepts in Electronics payment systems, Internet Banking, E-Cash, Credit/Debit Cards.,

Physical Security- Needs, Disaster and Controls, Access Control- Biometrics, Benefits of

Biometrics Systems and Criteria for selection of Biometrics.

3. Cryptography 8

Model of Cryptographic Systems,

Issues in Documents Security, Digital Signature, Requirement of Digital Signature System, Finger

Prints

4. Network Security 8

Network Security- Basic Concepts, Dimensions, Perimeter for Network Protection, Network,

Attacks, Need of Intrusion Monitoring and Detection, Intrusion Detection Virtual Private

Networks- Need, Use of Tunneling with VPN, Authentication Mechanisms, Types of VPNs and

their Usage, Security Concerns in VPN

5. Cyber Crime – 10

Cyber Crime Introduction

Email Tracing and Tracking, Email Spoofing

Mobile Number Hacking

Data Recovery

Cyber Fraud Detection

Hack Website

Web Server/ISP

Web & DOS Attacks

Security Policy

6. Cyber Law & IT Act 8

Fundamentals of Cyber Law. Introduction to Indian Cyber Law: Information Technology Act

2000.Main features of the IT Act2000, Information Technology Amendment Act 2008 and its

major strengths.

References :

1. Godbole,“ Information Systems Security”, Willey

2. Merkov, Breithaupt,“ Information Security”, Pearson Education

3. Yadav, “Foundations of Information Technology”, New Age, Delhi

4. Schou, Shoemaker, “Information Assurance for the Enterprise”, Tata McGraw Hill

5. Sood,“Cyber Laws Simplified”, Mc Graw Hill

6. Furnell, “Computer Insecurity”, Springer 7. IT Act 2000





M 4.5 Income Tax



Note – The Academic Year of the study shall be the Assessment Year for different provisions of the Act.

Objective:

• Awareness about basic concepts of Total Income, Tax Calculations

• Ability to calculate Income from Salary, House Property and Business/Profession.

1. Basic concepts: (06)

1.1. Income and Agricultural income

1.2. Assesses, Assessment year and Previous Year, Person

1.3. Heads of Income

1.4. Gross total income

2. Residential Status (06)

2.1 Rules for determining residential status of Individual, HUF, Firm and Company,

2.2 Need to determine residential status

2.3 Incidence of tax and residential status

2.4 Practical problems concerning individual only.

3. Income from Salary: (10)

4.1. Basis of Charge

4.2. Definition of Salary and Different forms of Salary

4.3. Different forms of Allowances

4.4. Perquisites and retirement benefits,

4.5. Deductions U/s 16

4.6. Computation of Salary Income (Simple Practical Problems)

4. Income from House Property: (08)


3.2. Net Annual Value

3.3. Computing income from a let out house property (Simple Practical Problems)

3.4. Compute taxable income from Self Occupied Property (Simple Practical Problems)

3.5. Deductions U/s 24

5. Income from Business and Profession: (12)


5.2. Block of Assets

5.3. Permissible Deductions and Disallowable expenses

5.4. Computation of Taxable Business income (Simple Practical Problems)

5.5. Computation of Taxable Income from Profession (Simple Practical Problems)

6: Income from other sources: (06)

6.1 Basis of charge

6.2 Incomes taxable under income from other sources.

Reference Books

1. Students’ Guide to Income Tax, Vinod K. SinghaniaKapilSinghania - Taxmann Publications, New Delhi.

2. Income Tax: Law and Practice - N Hariharan – Tata Mcgraw Hill

3. Income Tax Law & Accounts, Mehrotra :SahityaBhavan, Agra.

4. Law and Practice of Income in India BhagavatiPrasad :, New Age International Publishers, New Delhi.

5. Direct Taxes - Dr. Girish Ahuja & Ravi Gupta Bharat Publications

6. Direct Taxes - T. N. Manoharan , Snow White Publications.

7. Government of India- Income Tax Manual

8. Income Tax Act and Latest Finance Act





P 4.6 Practical Based on Taxbase Software



Note – The Academic Year of the study shall be the Assessment Year for different provisions of the Act.

Objective:

• To study how to calculate the tax by using Taxbase software.

1. Assignments:

1.1. Creation of different types of groups and creating the master of data for the assessee

1.2. Creation of different assessee such as individual, business firms, partnership firms etc.

Display & printing of individual assessee data or complete master list.

2. Assignments based on ‐ "Income from Salary"

2.1. Make the entries for income tax return of a salaried individual for the last financial year.

Assume incomes from monthly salary & bank interest.

2.2. Make the entries for income tax return of a salaried individual for the last financial year.

Assume incomes from monthly salary & bank interest and show IT rebate for housing loan.

Consider principal component as well as interest for the entries.

3. Assignments based on ‐ "Income from House Property"

3.1. Make the entries for an individual for the last financial year. Assume the income only from

house property & bank interest.

3.2. Make the entries for a salaried individual for the last financial year. Assume incomes from a

salary, bank interest & house property. Also consider that an individual have two houses. Both

the houses are self-occupied.

4. Assignments based on ‐ "Income from Business Source"

4.1. Make the entries for business income tax return for the last financial year.

4.2. Make the entries for business income tax return for the last financial year. Assume income

from business, bank interest. Also consider a loan for a business machinery income tax return.





P 4.7 Foreign Language



Objectives

• Creating curiosity to know foreign languages.

• To make the students aware about the basics of any one foreign language other

than English.

• To develop understanding of spoken language.

Contents:

To learn any one foreign language out of the following 05 languages:

1) Chinese

2) French

3) German

4) Japanese

5) Spanish

There should be eight practicals to be selected by the concerned language teacher to

achieve the above stated objectives and below stated outcome.

Outcome: Oral communication

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