Download - SYLLABUS

The Bhopal School of Social Sciences, Bhopal

(An Autonomous Institute Reaccredited with ‘A’ Grade by NAAC)

Affiliated to Barkatullah University, Bhopal

Academic Year 2021-2022

SYLLABUS

For

B.Com/B.Com (Vocational) Second Year

Department of Commerce

The Bhopal School of Social Sciences, Bhopal (M.P)

(An Autonomous College Reaccredited with ‘A’ Grade by NAAC Affiliated to

Barkatullah University, Bhopal)


Scheme of Examination

Academic Year: 2021-2022

B.Com II Year (Tax Procedure and Practice)

Subject

Code Title of Paper

Theory Internal

Practical Total Max.

Marks

Min.

Marks

Max.

Marks

Min.

Marks

BCOM-201.1 Corporate

Accounting 40

26

10

7

- 50

BCOM-201.2 Cost Accounting

40 10 - 50

BCOM-202.1 Principles of

Statistics

40

26

10

7

- 50


Management

40 10 - 50

BCOM-203.1 Income Tax

Procedure &

Practice

40

26

10

7

- 50

BCOM-203.2 Custom Duty

Law and Practice

40 10 - 50

FC-201.1 Hindi Language

and Moral

Values

30

28

5

5

-

100 FC-201.2 English

Language

30 5 -

FC-201.3 Environmental

Studies

25 5 -

Grand Total 400







B.Com II Year (Applied Economics)

Subject

Code Title of Paper

Theory Internal


Marks

Min.

Marks

Max.

Marks

Min.

Marks


Accounting 40

26 10

7 - 50

BCOM-201.2 Cost Accounting 40 10 - 50


Statistics

40

26

10

7

- 50


Management

40 10 - 50

BCOM-204.1 Indian Company

Act

40

26

10

7

- 50

BCOM-204.2 Banking and

Insurance

40 10 - 50


and Moral

Values

30

28

5

5

-


Language

30 5 -


Studies

25 5 -

Grand Total 400







B.Com II Year (Principles, Practices and Management of Insurance)

Subject

Code Title of Paper

Theory Internal


Marks

Min.

Marks

Max.

Marks

Min.

Marks


Accounting 40

26 10

7 - 50



Statistics

40

26

10

7

- 50


Management

40 10 - 50

BCOM-205.1 Fire and Marine

Insurance

40

26

10

7

- 50

BCOM-205.2 Insurance and

Finance

Legislation

40 10 - 50


and Moral

Values

30

28

5

5

-


Language

30 5 -


Studies

25 5 -

Grand Total 400







B.Com II Year (Tour and Travels Management)

Subject

Code Title of Paper

Theory Internal


Marks

Min.

Marks

Max.

Marks

Min.

Marks


Accounting 40

26

10

7

- 50



Statistics

40

26

10

7

- 50


Management

40 10 - 50

BCOM-206.1 Travel Agency

and Tour

Operations, Tour

Packaging

Designing and

Itinerary Costing

40

26

10

7

- 50

BCOM-206.2 India As A

Tourist

Destination

40 10 - 50


and Moral

Values

30

28

5

5

-


Language

30 5 -


Studies

25 5 -

Grand Total 400







B.Com II Year (Foreign Trade Practices and Sales Management)

Subject

Code Title of Paper

Theory Internal


Marks

Min.

Marks

Max.

Marks

Min.

Marks


Accounting 40

26 10

7 - 50



Statistics

40

26

10

7

- 50


Management

40 10 - 50

BCOM-207.1 Export

Marketing

40

26

10

7

- 50

BCOM-207.2 Foreign Trade

Financing &

Procedure

40 10 - 50


and Moral

Values

30

28

5

5

-


Language

30 5 -


Studies

25 5 -

Grand Total 400







B.Com II Year (Computer Application)

Subject

Code Title of Paper

Theory Internal


Marks

Min.

Mark

s

Max.

Marks

Min.

Marks


Accounting 40

26 10

7 - 50



Statistics

40

26

10

7

- 50


Management

40 10 - 50

BCOM-208.1 Internet & E-

Commerce

40

26

10

7

- 50

BCOM-208.2 RDBMS 40 10 - 50

BCOM-108.3 Practical 50 17 50


and Moral

Values

30

28

5

5

-


Language

30 5 -


Studies

25 5 -

Grand Total 450







B.Com II Year (Advertising, Sales Promotion and Sales Management)

Subject

Code Title of Paper

Theory Internal


Marks

Min.

Marks

Max.

Marks

Min.

Marks


Accounting 40

26 10

7

- 50



Statistics

40

26

10

7

- 50


Management

40 10 - 50

BCOM-209.1 Advertising-II 40

26

10

7

- 50

BCOM-209.2 Personal Selling

and

Salesmanship

40 10 - 50


and Moral

Values

30

28

5

5

-


Language

30 5 -


Studies

25 5 -

Grand Total 400






B.Com Second Year

General Program Specific Objective

1. To provide comprehensive knowledge through understanding of various subjects of

commerce such as accounting, economics, management, taxation, international trade,

advertising and insurance.

2. The course is designed to develop analytical skills, financial literacy and managerial skills

in the students persuing the Bachelor’s Degree.

3. To place the students upfront with the contemporary developments both at National as well

as Global Level through a blend of curricular and co-curricular activities.

4. The program focuses on the overall development of the students through combination of

education, exposure, sports and other social & professional platforms.

5. This course will build the potentiality of the students and opens them up to numerous career

options and opportunities in the areas like Banking, Tourism. CA, CS, CWA, stock Broking,

Sales & Advertising etc. to serve in Indian as well as abroad.

6. The program also prepares the students to start their own ventures in capacity of an

Entrepreneur.

7. To impart Quality based Education to sensitize the students about their social roles and make

them aware citizens.

General Program Specific Outcomes

GPSO1 Students developed strong fundamentals of core subjects of commerce such as

Accounting, Statistics, Economics, Management, Taxation, Business Law, International trade,

Advertising, Insurance and Environmental studies

GPSO2 The students well carved in various Skills like Accounting Skills,

Quantitative and Logical Skills, Managerial Skills, Communication skills and Overall

Personality Development.

GPSO3. Enhanced competency to face the challenges of the jobs and professions in

several of areas.

GPSO4. Enhanced Entrepreneurial skills will help students to start their own Business.

GPSO5. The learners will be able to understand the roles of Businessman, Managers,

Professionals and Entrepreneurs and demonstrate required skills and knowledge to apply for

Business decision making and problem solving.

GPSO6. Provide strong pathway for persuing Higher Studies and progressive careers in

various areas of commerce and Industry.






B.Com Second Year (Tax Procedure and Practice)

Department Commerce

Course B.Com (Tax Procedure and Practice)

Programme Objective

• B.Com (Vocational) with specialization in taxation enables the students to demonstrate

progressive learning of various tax issues and tax forms related to individuals, association of

persons, firms, Cooperative Societies as well as companies. Students are trained to demonstrate

knowledge by filing tax returns of different assesses as well as trained to work and understand

computerized accounting.

Programme Outcome

• Students will be able to demonstrate progressive learning of various tax issues and tax forms

related to individuals.

• Students will learn relevant financial accounting career skills, applying both quantitative

and qualitative knowledge to their future careers in business.

• Students will gain thorough systematic and subject skills within various disciplines of

commerce, business, accounting, economics, finance, auditing and marketing.

• Learners will be able to prove proficiency with the ability to engage in competitive exams

like CA, CS, ICWA and other courses

• Learners can also acquire practical skills to work as tax consultant, audit assistant and other

financial supporting services.







Program Specific Objective

1. To provide insight to current taxation system.

2. To cater the requirement of students aspiring for taxation and to meet the current demand in

the fields like tax, accounting, finance and banking sector.

3. To prepare the students for professional qualifications in taxation, accounting and finance

by providing a sound base for pursuing CA, CS and CWA.

4. To provide students employment opportunities in the field of taxation, accounting and

finance.

5. To train students by demonstrating knowledge of filing tax return of different Assessee.

Program Specific Outcome

PSO1. Students will be able to demonstrate progressive learning of various tax issues and tax

forms related to individuals.

PSO2. Students will learn relevant financial accounting career skills, applying both

quantitative and qualitative knowledge to their future careers in business.

PSO3. Students will gain thorough systematic and subject skills within various disciplines of

commerce, business, accounting, economics, finance, auditing and marketing.

PSO4. Learners will be able to prove proficiency with the ability to engage in competitive

exams like CA, CS, ICWA and other courses

PSO5. Learners can also acquire practical skills to work as tax consultant, audit assistant and

other financial supporting services.






B.Com Second Year (Applied Economics)

Department Commerce

Course B.Com (Applied Economics)

Programme Objective

The main objectives of this program are as follows:

• The programmes aim at acquainting students with the basic concepts of commerce specially

emphasizing upon key issues of economics.

• To identify and explain economic concepts and theories related to the behaviour of economic

agents, markets, industry and firm structures, social norms, and government policies.

• To enable students to have a feel of the Theories of International Economics.

• To identify the determinants of various macro-economic aggregates such as output,

unemployment, inflation, productivity and the major challenges associated with the

measurement of these aggregates.

Programme Outcome

• Students can identify the key issues of India economy.

• Students can make difference between types of markets.

• Students can calculate GDP/NNO etc.

• Students can apply for M.Com/MA.Economics.







Department Commerce

Course B.Com (Applied Economics)



1. The program aims at acquainting students with the basic concepts of commerce specially

emphasizing upon key issues of economics.

2. To identify and explain economic concept and theories related to the agents of EIC with

social norms, and government policies.

3. To enable students to get the conceptual understanding of micro and macro-economic

policies with knowledge of integration of Banking Law, Companies Act Marketing, Finance,

Insurance and Investment.

4. To identify the determinants of various macro-economic aggregates such as output,

unemployment, inflation, productivity and the major challenges associated with the

measurement of these aggregates.


PSO1. Students will be able to use the knowledge gained to understand everyday macro and

micro economic events.

PSO2. Clarity of methods and procedures used in commerce in everyday area of activities

PSO3. Students will have a clear understanding to key economic issues like inflation,

unemployment, production, output, etc. and to make valuable contributions as learned

responsible citizens.

PSO4. Abilities to understand critically, macro-economic developments of the nation through,

national income indicators.

PSO5. Enhance the employability chances of the students through development of conceptual

and practical skills






B.Com Second Year (Principles, Practices and Management of Insurance)

Department Commerce

Course B.Com (Principles, Practices and Management of Insurance)

Programme Objective

B.Com (Insurance) at BSSS, is a three-year undergraduate course which focuses

• Educating students in the sectors related to Insurance and other related financial services.

• To give an overview of Insurance Industry.

• To make a career in the flourishing and ever expanding domain of Insurance.

Programme Outcome

• After successful completion of B.Com. (Insurance) degree course, one can either carries on

further studies i.e. M.Com. M.B.A. etc or can look for a career in Insurance, Banking, Finance,

Auditing or accountancy, in both the government as well as private sector.

• Degree holders can also go for further specialization in Insurance and Banking sector. They

are best suited for entry level jobs in the Banking and Insurance sector companies.

• B.Com. (Insurance) degree course prepares students for a professional qualification in

insurance and banking sector and provide a solid base in the fields of banking and insurance,

thus making it easier to acquire a leadership/Managerial role in both insurance and banking

sectors.

• Students will be able to prove proficiency with the ability to engage in competitive exams

like CA, CS, ICWA and other courses also.

• Students can also acquire practical skills to work as Insurance agent, Banking clerk/ P.O.,

Account assistant and other financial supporting services.






B.Com Second Year (Principles Practice & Management of Insurance)

Department Commerce

Course B.Com (Principles, Practices and Management of Insurance)

Programme Specific Objective

B.Com (Insurance) at BSSS, is a three-year undergraduate course which focuses

1. Educating students in the sectors related to Insurance and other related financial services.

2. To give an overview of Insurance Industry.

3. To make a career in the flourishing and ever expanding domain of Insurance.

Programme Specific Outcome

PSO1. After successful completion of B.Com. (Insurance) degree course, students will be able

to understand the basic concepts underlying various segments of insurance industry.

PSO2. Students will have the knowledge of various laws and provisions and also institutional

structure related to life and non-life insurance in India.

PSO3. Students will demonstrate progression in their leaning in terms of higher studies in

Insurance and Banking sector.

PSO4. Students will be eligible for entry level jobs in the Banks and Insurance companies.

PSO5. The degree will provide a cutting edge to the students in terms of deeper understanding

to the principles and working of insurance sector.






B.Com Second Year (Tour and Travels Management)

Department Commerce

Course B.Com (Tour and Travels Management)

Programme Objective

• To provide conceptual knowledge and application skills in the field of Travel and Tourism

studies.

• To provide competitive edge with career versatility as it combines tourism management

along with a sound foundation of commerce, business and economics.

• To develop students with professional and academic inputs to adapt to the requirements of

the changing travel & tourism and hospitality industry.

• To facilitate students to acquire skills and abilities to become competent and competitive in

order to be assured of good careers and job placements.

Programme Outcome

• The students would develop skills, knowledge and leadership qualities required to succeed

as professionals in the tourism industry.

• Students will be able to find employment in Travel and Tourism organisations like the

Airlines, Cruise, hotel industries i.e., National and International.

• Knowledge and skills acquired by the students will enable them to set up their own industry

in the hospitality industry.







Department Commerce

Course B.Com (Tour and Travels Management)


1. To provide conceptual knowledge and application skills in the field of Travel and Tourism

studies.

2. To provide competitive edge with career versatility as it combines tourism management

along with a sound foundation of commerce, business and economics.

3. To develop students with professional and academic inputs to adapt to the requirements of

the changing travel & tourism and hospitality industry.

4. To facilitate students to acquire skills and abilities to become competent and competitive

in order to be assured of good careers and job placements.


PSO1. The students would develop skills, knowledge and conceptual knowledge to the

dynamic tourism industry.

PSO2. Students will have broader understanding to various dimensions of tourist

destinations.

PSO3. The students may find employment in Travel and Tourism organisations like the

Airlines, Cruise, hotel industries i.e., National and International.

PSO4. Knowledge and skills acquired by the students will enable them to set up their own

industry in the hospitality industry.

PSO5. Students would be able to closely examine closely examine India’s performance in

international tourism in the light of country’s tourist resource potential before enlisting the

positive socio-economic cultural and environmental implications






B.Com Second Year (Computer Application)

Department Commerce

Course B.Com (Computer Application)



1. It includes application of computer concepts to field commerce and finance

2. To train the students in the application of computers in various business operation.

3. To widen the scope of the students in the field of commerce and IT and imparting them

theoretical and practical knowledge.

4. Subjects like Web Designing, E-Commerce, PC - Software caters to the needs of the industry

in the areas of Business, Finance and Computerization and enhance their employability in

wider areas of commerce and IT.


After the completion of the program -

PSO1. Students can go for higher degree programs in the related areas which includes MCA,

MBA, ACS, MIB, CA, CS, ICMA, Advance diploma in various programming language s etc.

as this program provides specialisation in both commerce as well as computers.

PSO2. They may work as programmers, web developer s and e-commerce specialists with

industries that are engaged in computer based systems such as Tele communication,

Automotive, Aerospace etc.

PSO3. Students can also have jobs in computer hardware system design and development

companies, computer networking companies, software development companies etc.






B.Com Second Year (Foreign Trade Practices and Sales Management)

Department Commerce

Course B.Com (Foreign Trade Practices and Sales Management)

Program Objective

1. To provide comprehensive knowledge about theory and practice of International trade,

understanding of policy framework, benefits arising out of trade with others countries,

changing trends and economic growth of the country.

2. To provide insight and understanding to International Trade and its economic implication.

3. To broaden the academic horizons by incorporating international perspective on trade and

commerce.

4. To introduce the students to changing dimension of India’s global trade with emergence of

trade and financial reforms.

Program Outcome

Students graduating with specialization in Foreign Trade should be able to:

PSO1. Understand the fundamentals of international trade, differentiate between domestic and

international trade and also understand their inter relationships

PSO2. Understand regional economic and political integration

PSO3. Understand the main institutions behind foreign trade and roles played by them,

especially, international trade institutions, financial institutions and global organisations.

PSO4. Understand the procedure and documentation for exports and imports

PSO5. Students will learn to evaluate India’s competitiveness with the global scenario through

understanding global issues with broader social, political, legal and economic perspective.

PSO6. Increase employability in diverse areas of international business and also to pursue

post-graduation.






B.Com Second Year (Advertising, Sales Promotion and Sales Management)

Department Commerce

Course B.Com (Advertising, Sales Promotion and Sales Management)

Programme Objective

The demand for both products and services depend on various market conditions including

competition, capital and communication. Through ‘communication’ a company can make the

prospects/customers aware of its product/service attributes. Advertising and Public Relations

play a vital role in fulfilling this ‘communication’ aspect. In this context, B.Com (Advertising,

Sales Promotion, Sales Management) aims at equipping students with finer nuances of

Advertising, Sales Promotion, Public Relations and Sales force Management. This program

enables the students to develop skills required for job/vocation in advertising, personal selling

and salesmanship. On the other hand, a student also will be equipped with skills required to

motivate and train the sales force and enhance their productivity.

Programme Outcome

Advertising, sales promotion and sales management are an integral part of taking any product

or service to the market. Bachelor of Commerce in Advertising, Sales Promotion and Sales

Management covers a range of topics such as Business Organisation, Fundamentals of

Advertising, Accounting Basics, Banking Basics and others. Students can opt for careers in

account planning, direct and indirect sales, campaign planning and many more. Students can

further opt for MBA with specialization in Marketing or Sales after completing this course.

.






B.Com Second Year (Advertising, Sales Promotion and Sales management)

Department Commerce

Course B.Com (Advertising, Sales Promotion and Sales management)

Programme Specific Objective

1. B.Com (Advertising, Sales Promotion, Sales Management) aims at equipping students with

finer nuances of Advertising, Sales Promotion, Public Relations and Sales force Management.

2. To introduce students to principles and basic concepts of marketing communication and

advertising.

3. To develop effective communication skills by extending the knowledge of marketing

approaches and techniques for effective sales and marketing strategy necessary to reach out to

the target audience.

4. To help the students in analysing and evaluating the fast changing and dynamic field of

advertising and sales promotion which in turn will affect the global marketing society and

economy.

5. This program enables the students to develop skills required for job/vocation in advertising,

personal selling and salesmanship required to motivate and train the sales force and enhance

their productivity.

Programme Specific Outcome

PSO1. With the rigorous curriculum students will evolve as highly innovative and committed

professionals with strategic marketing and communication skills required for effective selling.

PSO2. Students will be aware of developing and managing dynamic customers and business

relationships.

PSO3. Students will be groomed with customer centric creative thinking and strong

communication to be effective in the area of marketing and sales.

PSO4. Open up to the numerous future possibilities of higher education as well as of getting

placed with reputed corporates in the country.






B.Com / B.Com (Vocational) II Year

Name of the Program: B.Com / B.Com (Vocational) Program Code:

Name of the Group: Accounting-I

Name of the Course: Corporate Accounting

Course Code: BCOM-201.1 Total Duration: 155 hrs Max. Marks: 50

(Internal:10+Theory:40)

Course Objectives:

1. To provide basic knowledge to the students regarding the corporate entity, its financial

statements as per the Companies Act 2013.

2. To clear the concepts of the students regarding the appropriation of profits, managerial

remuneration and the method for the calculation of the pre and post incorporation profits of a

company

3. To assign the practical approach to the students regarding the valuation of the goodwill,

valuation of the shares, financial statements of a public utility concerns, insurance companies,

and banking companies.

Course Outcomes:

CO1: This subject will help the students in understanding the method of presentation of the

financial statement of a Joint Stock company as per the Companies Act 2013 and help them to

calculate the value of goodwill and shares.

CO2: This subject will help the students in preparing and presenting the financial statements

of banking, insurance companies and public utility concerns as well as in solving advanced

problems related with accounts of the holding companies.

Title of Paper Course

Outcome PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7

Corporate

Accounting

CO1 * *

CO2 * * *

SYLLABUS

Unit Topics Duration (In Hours) Marks

I

Final Accounts of Companies, Calculation of managerial remuneration, Declaration of Dividend, Profit and loss Appropriation Account and Disposal of Profits. Calculation of Pre and Post Incorporation Profit/Loss, Accounting for share capital transaction including bonus options and buy back of shares. Human Resource Accounting.

42

10


II

Valuation of Goodwill and Methods of Valuation. Valuation of Shares and Methods of Valuation. Accounts of Public Utility Companies (Electricity Company). Corporate Fraud – Meaning and Types.

35

10


III

Meaning of Holding and Subsidiary Company, Preparation of Consolidated Balance sheet of a holding company with one subsidiary company, Accounting for liquidation of companies. Computerized Accounting System.

24

10


IV

Accounting for Merger as per AS 14, Internal Reconstruction of a company as per Indian Accounting Standards 14 (Excluding intercompany holdings and External reconstruction scheme).

24 10


V Accounts of Banking Companies, Accounts of Insurance Companies with claim settlement

30 10

*Note: Topic/Topics in Bold Italic represent enhancements made by the college.

Recommended Reference Books:

Name of the Book

Author/Authors Name Publisher Edition

Basic Corporate Accounting

Bhushan Kumar Goyal Taxmann

Publications 5TH Edition ,2020

Fundamentals of Corporate

Accounting F.Hanif and A.Mukerjee Mcgraw Hill 1,2019

Corporate Accounting

S N Maheshwari ,SKMaheshwari

Vikas Publishing House

1


Rajasekaran& Lalitha Pearson Education -


T.S.Reddy& Dr A Murthy Margham

Publications -








Name of the Group: Accounting-II

Name of the Course: Cost Accounting



Course Objectives:

1. To explain the concept and role of cost accounting in the business management of

manufacturing and non-manufacturing companies and to analyze and evaluate information

for cost accounting, planning, control and decision making.

2. To apply cost accounting methods& principles, to identify profitable products and to

Recognize cost accounting as a managerial tool for decision making.

Course Outcomes:

CO1. Helps in applying cost accounting methods for evaluation purpose.

CO2. This will help the students in preparing external reports based on cost and to Identify

cost classification based on how cost responds to changes in production levels and how these

changes affect managerial decision making.



Cost

Accounting

CO1 * *

CO2 * * *

SYLLABUS


I

Cost-Meaning, Concept and classification, Elements of cost Nature &Importance, Difference between Cost Accounting and Financial Accounting. Material Costing, Methods of valuation of Material issue. Concept and Material Control and its techniques, Labour Costing Methods of wages payments. Employee cost reporting and measurement of efficiency. Payroll Accounting.

34

10


II Unit Costing, Preparation of cost sheet and statement of cost (Including Calculation of tender price), Overhead costing (Including Calculation of Machine hour rate)

28

10


III Contract and Job Costing, Operating costing (Transport Cost). 22 10


IV Process Costing (Including Inter Process Profit and Reserve), Reconciliation of cost and financial Accounts.

24 10


V

Marginal Costing-Profit-Volume Ratio, Break Even Point, Margin of Safety, Application of Break-Even Analysis. Standard Costing & Variance Analysis (Material, Labour and Sales Variance) – Advantages and Limitations. Cost Accounting Standards (CAS 1 to CAS 23).

32

10



Name of the Book

Author/Authors Name Publisher Edition

Cost Accounting – Principles and

Practice By M N Arora

Himalaya Publishing House

Twelfth Edition (2012)

Cost Accounting By M Y Khan, P K Jain McGraw Hill

Education (India) Private Limited

Second Edition (2017)

Cost Accounting By CA (Dr) P C Tulsian, CA

Bharat Tulsian S.Chand& Co Ltd Revised Edition

Cost Accounting – Principles and

Practice By S P Jain, K L Narang Kalyani Publishers Revised Edition (2014)

Cost Accounting By Prof. M L Agarwal, Dr. K

L Gupta Sahitya Bhawan

Publications 46th Edition (2018)








Name of the Group: Business Management-I

Name of the Course: Principles of Statistics



Course Objectives

1. To make students understand various methods of measuring of central tendency, Dispersion,

Skewness and other test for statistical Significance

2. To help them to present the data collected in an effective manner

3. To help them to interpret the statistical analysis

Course Outcomes

CO1 This subject will help the students in selecting appropriate statistical methods and

applying them in the analysis of data.

CO2 Critically assess the strengths and weaknesses of published studies, and evaluate the

validity of reported results.



Principles of

Statistics

CO1 * *

CO2 * * *

SYLLABUS


I

Statistics-Meaning and definition, Significance, Scope and limitation of statistics, Statistical Investigation, Process of Data Collection, Primary and Secondary Data, Methods of Sampling, Preparation of Questionnaire, Classification and Tabulation of Data, Preparation of statistical series and its types

16

10


II Measurement of Central Tendency- Mean, Median, Quartiles, Mode, Geometric Mean, Harmonic Mean.

30

10


III

Dispersion and Skewness, Moments and Kurtosis, Analysis of Time Series- Meaning, Importance, Components, Decomposition of time series, Measurement of Long-term trends, Measurement of cyclical and irregular fluctuations

30

10


IV

Correlation –Meaning definition, types and degree of correlation, Methods of correlation – Karl Pearson, Spearman’s Rank correlation, Concurrent Deviation Method, Least Square Method, Regression Analysis -Meaning, Uses, difference between correlation and regression, Linear regression, Regression Equations, Calculation of coefficient of regression.

22

10


V

Index Number-Meaning Characteristics Importance and Uses. Construction of Index Numbers-Cost of Living Index fisher’s ideal index number. Diagrammatic and graphic presentation of data. Interpolation and Extrapolation.

22

10


• Recommended Reference Books: Name of the Book Author/Authors Name Publisher Edition

Statistical Methods Dr. SP Gupta Sultan Chand & sons, New

Delhi 45th

Business Statistics J K Sharma Vikas publishing house, Noida 4th Fundamentals of

Statistics K N Nagar Meenakshi Prakashan 3rd








Name of the Group: Business Management-II

Name of the Course: Principles of Management



Course Objectives:

1. To cover the basic principles and techniques of management.

2. To understand all the management’s functions: Planning, Decision Making, staffing,

direction and control.

3. To gain valuable insight into the workings of manager as a leader and motivator.

Course Outcomes:

CO1 To Identify and communicate the purpose and functions of management.

CO2 Help the students to determine the most effective action to be taken in specific

situations.

CO3 Help integrate management principles into management practices.



Principles of

Management

CO1 * * * *

CO2 *

CO3 * * *

SYLLABUS


I

Management – Meaning, nature and importance, Functions and Principles of management, Management v/s administration, Development of managerial thought, Contribution by Taylor and Fayol. Management by exceptions and management by objectives, Social responsibility of management.

20

10


II

Planning- Meaning, nature and importance, elements, types, Process of planning, Barriers to effective planning Forecasting- need and techniques, Decision Making – concept & process, Coordination – Need, Types, Requisites for excellent coordination.

20

10


III

Organising- Meaning, importance and Principles, Span of management, Centralization and Decentralisation, Forms of organisation, Staffing, nature and scope of staffing, Manpower planning, Selection & Training, Performance appraisal, Delegation of authority

20

10


IV

Motivation- Concept, importance, characteristics, Classification of motive theories of motivation. Leadership –concept and leadership styles, Leadership theories – X-Y Theory, Maslow’s Theory, Hertzberg two factor Theory Adam’s equity theory. Qualities of a good leader.

15

10


V

Direction- Concept, nature, importance, process and methods, Requirement of effective direction. Controlling- Concept, nature, importance, Process of controlling, Control techniques, Need of controlling, essentials of effective control system

15

10


• Recommended Reference Books:

Name of the Book Author/Authors

Name Publisher Edition

Principles of Management Dr. T. Ramasamy Himalaya Publishing House 2010 Principles of Management Dr. S. C. Saksena Sahitya Bhawan Publications 2019

The Practice of Management Peter F. Drucker Harper Business 2006







Name of the Program: B.Com (Tax Procedure and Practice) Program Code:6.1

Name of the Group: Tax Procedure and Practice -I

Name of the Course: Income Tax Procedure and Practices



Course Outcomes:

1. To give an insight to the students about the basic concepts of the Income tax Act 1961 like

various definitions, residential status, Tax Avoidance and Tax Evasion.

2. To provide basic knowledge about the computation of various heads of Income for

Individuals, Hindu Undivided Family, firms, companies and cooperative society.

3. To illustrate the procedures of computation of total Income, deductions, Advance payment

of Tax and Tax liability.

Course Outcomes:

CO1 To understand the basic concepts of Indian income tax act 1961 and tax liability of

person on the basis of their residential status and to develop the skills to calculate the various

heads of the income of an individual assesses.

CO2 To prepare and present the statement of total income as well as to state various provision

regarding various deductions and calculations related with tax liability.



Income Tax

Procedure and

Practices

CO1 * * *

CO2 * *

SYLLABUS

Unit Topics Duration

(In Hours) Marks

I An Overview of Income tax Act 1961, Procedure for obtaining Permanent Account Number (PAN), filling of application under No. 49A.

15

10


(In Hours) Marks

II Computation of total Income, Deduction under chapter V/A. Computation of tax in case of firms

20

10


(In Hours) Marks

III Computation of tax in case of companies, Computation of tax in case of HUF, Double taxation. Assessment of Cooperative society.

25 10


(In Hours) Marks

IV

Deduction of Tax at Source, Advance Tax: Who is liable to pay advance tax, Computation of advance tax, instalment and due date of advance tax, Interest payable by the Assessee, Filling of challan and deposit of advance tax.

15 10


(In Hours) Marks

V

Assessment procedures: Various assessment under various sections, Issue of notice there income has escaped assessment, Time limit for notice, completion of assessment and reassessment, Post Assessment and procedures: Refund: Who can claim refund, form No. 30 for refund, time limit for claiming refund on appeal, interest on refunds. Post Assessment and procedures: Rectification of mistakes. Post Assessment and procedures: Appeal and revision: when an Assessee can file appeal, appellate authorities, procedure for filing appeal, filing of form No. 35 & 36, revision by income-tax commissioner, Post Assessment and procedures: Penalties: General Provisions, items of penalties, time limit for imposing penalties

25

10



Name of the Book Author/Authors Name Publisher Edition

Direct Taxes (Law & Practice) Dr. Vinod K.Singhania & Dr. Kapil

Singhania Taxmann’s

October,2020

(Assessment year 20-21

& 21-22)

Systematic Approach to Income

tax Dr. Girish Ahuja & Dr. Ravi Gupta Wolters Kluwer 42nd

Students guide to Income tax

including GST

Dr. Vinod K.Singhania & Dr. Monica

Singhania Taxmann’s 63rd

Income Tax- Procedure &

Practice-(B.Com II Year)-Paper-1 Shripal Saklecha& CA. Anit Saklecha

Satish printers &

Publishers Assessment year 20-21

Direct Taxes (Ready Reckoner

with Tax Planning) Dr. Girish Ahuja & Dr. Ravi Gupta Wolters Kluwer 21st







Name of the Program: B.Com (Tax Procedure and Practice) Program Code:6.1

Name of the Group: Tax Procedure and Practice -II

Name of the Course: Custom Duty – Law and Practice



Course Objectives:

1. To make students understand the historical background and important definitions of

Custom Duty.

2. To enable them to valuate custom duty payable on the accessible value.

3. To make them understand the import and export procedure and required documentation.

4. To make them aware the powers and duties of custom authorities.

5. To make them aware of the appeals and revisions and penalties and confiscation of

goods on certain conditions.

Course Outcomes:

CO1 The students will be able to calculate the customs duty to be paid, by them.

CO2 The students shall be aware when they travel internationally or when they get into the

business of import and export, regarding the goods which can be sent and the rate of duty

charged on it and also the authorities they have to approach in case of any discrepancies.



Custom Duty –

Law and

Practices

CO1 * *

CO2 * *

SYLLABUS


I

Introduction and brief background of Customs Duty Important Definition- Goods, Dutiable goods, person In-Charge, Indian Customs Water, types of Customs duty, Prohibition on Imports and Exports.

18

10


II Valuation for Custom Duty, Items to be included and excluded in customs value, Computation of Assessable value and custom duty (Practical)

22

10


III Import procedure and documents, Clearance Procedure, Free Import, restricted import, Export procedure and documents, Export Promotion Schemes.

27

10


IV Provisions related to baggage, Postal articles and stores, Custom authorities, Functions and their powers

17

10


V Appeals and revisions, Penalties and prosecutions

16

10





GST and Customs Law Anoop Modi ,

Mahesh Gupta and Nikhil Gupta

SBPD Publications, Agra Year 2019

Goods And Services Tax And Customs Duty

H.C. Mehrotra & V. P. Agarwal,

Sahitya Bhavan Publication Agra

Year 2020

Indirect Taxes H.C. Mehrotra & V. P. Agarwal,

Sahitya Bhavan Publication Agra

Year 2017

Students Guide to GST and Customs Law

Vinod K. Singhania Taxmann Publications, New

Delhi Year 2020

GST and Customs Law K.M. Bansal Taxmann Publications, New

Delhi Year 2020

Indirect Tax Laws Vandana Bangar AadhyaPrakashan, Jaipur Year 2020







Name of the Program: B.Com (Applied Economics) Program Code:6.2

Name of the Group: Applied Economics-I

Name of the Course: Indian Company Act



Course Objectives:

1. To make our students understand the economic functions of the company as a legal

structure for business, its advantages and disadvantages and to compare it with other forms of

business organization.

2. To provide students with knowledge on certain core topics in company law including

board of directors and their legal duties as a director and legal protection of shareholders.

3. To equip students with basic of share capital of corporate entities along with

borrowing procedures.

4. To give fundamental working knowledge of liquidation procedure of companies with

overview of minority rights and prevention of mismanagement.

Course Outcomes:

CO1 Students will understand the relevant statutory methods and regulatory practice

related to the major topics of company law.

CO2 Students will be updated with the economic functions of the company and current

policy trends and enhancement of the company law.

CO3 Students can search out career opportunities in corporate sector under a CS on various

junior posts.

CO4 Students can also find career opportunities as legal consultant.



Indian

Company Act

CO1 *

CO2 * *

CO3 *

CO4 *

SYLLABUS


I

Company- Definition, Characteristics, types of company. Formation of company, Promotion, incorporation and commencement of business. Case study on Salomon vs Salomon & Co. Ltd. Lifting of corporate Veil – Grounds for Lifting of corporate veil, One Person Company, Privileges to One Person Company.

20

10


II Detailed study of Memorandum of Association, Detailed study of Articles of Association. Detailed study of prospectus – Types.

20

10


III

Shares- share capital, types of shares, Transfer and transmission of shares, Buy Back of Shares, Shareholder v/s members of the company. Debentures- Meaning and types of borrowing powers, Mortgages and Charges.

20

10


IV

Directors – Managing Directors, whole time director, their qualifications, Directors – Appointment, power, duties and liabilities. Company meetings- types, quorum, voting, Resolution and minutes

20

10


V Majority power and Minority rights, Prevention of oppression and mismanagement, Winding – up of companies- Types and Methods

20

10




Company Adhiyniyam Shukla S M S/B, Agra June, 2019 Company Law Nowlakha Jain & Tripathi Universal, Agra 12th Edition Company Law Dr. Bajpai & Jain MP Hindi Granth

Academy -

Company Law Chawla & Garg, S. S. Chand, Delhi 21st Edition Company Law BagrialA K Vikas Publishing

House 12th Edition

Company Law R N Nolakha R B D Jaipur 12th Edition







Name of the Program: B.Com (Applied Economics) Program Code:6.2

Name of the Group: Applied Economics-II

Name of the Course: Banking and Insurance



Course Objectives:

1. To make student familiarize with the basic concepts, evolution and recent developments

in the Banking and Insurance Sectors of India.

2. To explain the structure, functions and key roles and responsibilities of RBI and IRDAI.

3. To enable students to know about the recruitment and selection processes, basic

knowledge of terminologies used in Banking and Insurance sector to understand the working

culture of the organizations.

4. To educate students that how the Banks and Insurance companies are socially important

and holds a special place in the country in terms of framing monetary policies ,controlling

inflation, generating employment opportunities and acting as the safeguard for the individuals.

Course Outcomes:

CO1 Students will be well equipped with the meaning and nature of Banking and Insurance

sector of India.

CO2 Students will be able to understand the core functions of Banking and Insurance

companies along with their features and legal rules and regulation of RBI and IRDAI.

CO3 Student will be able to easily identify and develop the knowledge about the basic

process of recruitment and selection used by the Banking and Insurance sector.

CO4 Student will have ample knowledge of the Banking and Insurance Sector and they will

also be able to apply for the various advance Banking and Financial courses available in the

country.



Banking and insurance

CO1 * * * * CO2 * * CO3 * * CO4 *

SYLLABUS


I

Principles of banking- Definition of bank, Creation of money: Present structure of Commercial banks in India. Principles of Management in banks: managerial functions in Bank, Indian Banking system- features, classification of banking institutions. Reserve Bank of India – functions, Powers of RBI. Control of credit by RBI

25

10


II

Management of deposits and Advances, Deposit mobilisation, classification and, nature of deposit accounts Advances, lending practice, types of advances. Investment Management – Nature of bank investment, liquidity and Profitability. Cheques, bills and their endorsement, Government securities. Procedure of E-Banking.

20

10


III

Insurance – Meaning, need, types, functions and principles. IRDA its functions and importance, Insurance as social security tool. Insurance and Economic development.

20

10


IV

Life Insurance – introduction, need. Life Insurance – Types, Life Insurance – importance, elements of contracts and life insurance contract. Settlement of life insurance claims.

10

10


V

Organisation of General Insurance Corporation and its subsidiary companies and its functions, settlement of General Insurance claims. Health insurance- need, scope and importance. Case studies on latest trends in banking sector viz. Consolidation NPA, Small finance Bank, Banking Automation and Robotic Banking etc. Bank assurance – Concept, Types, Advantages and Dis-advantages.

25

10



Name of the Book Author/Authors Name Publisher Edition Banking Law and Practice Mishra Sukhvinder S.Chand 2012

Banking and Insurance Dr OP Sharma,Sudhir,

Kumar Sharma Sahitya Bhawan

Publication 2019

Banking and Insurance Neelam C Gulati Excel Books 2nd Edition Essentials of Banking and

Insurance Sunil Kumar JSR Publication 2nd Edition

Modern Banking And Insurance

R.K Jain ,J.N Jain Cambridge University

Press 2008







Name of the Program: B.Com (Principles, Practices and

Management of Insurance)

Program Code:6.3

Name of the Group: Principles, Practices and Management of Insurance -I

Name of the Course: Fire and Marine Insurance



Course Objectives:

1. To make students learn about the objectives and basic of fire insurance contract and

its termination.

2. To understand various fire insurance policies, settlement of claims and their terms and

conditions.

3. To understand the aspects of reinsurance terms in fire insurance policy and GIC.

4. To introduce students with marine insurance business, policies and their conditions.

5. To provide an overview of different losses under marine insurance, their

documentation and settlement.

Course Outcomes:

CO1 The students would be able to recognize the size and significance of fire & marine

insurance in India.

CO2 Students will understand the scope of cover, the period of cover, common policy

provisions, and conditions applicable to fire & marine insurance.

CO3 To gain employment as agents/employees in GIC.

CO4 Students will get in-depth understanding of fire losses, claim settlement, marine

adventure, risk covered and issue related to marine policy conditions.



Fire and

Marine

Insurance

CO1 * *

CO2 * *

CO3 *

CO4 * *

SYLLABUS

Unit Topics Duration (In

Hours) Marks

I

Fire Insurance- Origin and Introduction of Fire Insurance-Meaning- Nature, Scope and Features of Fire Insurance, Fire insurance contracts-full disclosure of material facts, Inspection and termination of coverage. Reinstatement Clause.

20

10


Hours) Marks

II

Fire Insurance Policies Procedure to Insure a property under Fire Insurance, Different kinds of Fire Insurance Policies; Procedure to settle Fire Insurance claims, Policy Conditions; Hazards not covered, Practice of Fire Insurance in India.

25

10


Hours) Marks

III Fire Insurance- Reinsurance-Methods of Reinsurance-Facultative & Treaty Reinsurance, Progress of Fire Insurance Business in India, Process and effecting factors to premium fixation.

15

10


Hours) Marks

IV

Marine Insurance- Origin and development, History of Lloyds; Policy documents, Marine insurance contracts- Types of Marine Insurance Policies. Procedure of taking marine protection policy; Marine Policy Conditions, Features of Marine Insurance Contracts

20

10


Hours) Marks

V

Marine Losses – Types of marine losses - Total loss, Partial loss, Particular average loss, General average loss, Valuation of loss salvage - Preparation of loss statement, Documents required for claim settlement, Procedure for Claim Settlements

20

10




Insurance Principles and Practice

M. N. Mishra S.Chand 22nd Edition

Insurance Principles and Practices

Inderjit Singh, Rakesh Katyal& Sanjay Arora

Kalyani Publishers, Chennai

-

Principles & Practice of Insurance

Dr. P. Periasamy Himalaya Publishing

House -

Elements of Banking & Insurance

Jyotsna Sethi&Nishwan Bhatia

PHI Learning Pvt. Ltd. -







Name of the Program: B.Com (Principles, Practices and

Management of Insurance)

Program Code:6.3

Name of the Group: Principles, Practices and Management of Insurance -II

Name of the Course: Insurance and Finance Legislation



Course Objectives:

1. Preparing the students on computation of Premium in Insurance through the preparation of

Mortality Table.

2. Imparting Knowledge regarding the working of LIC & GIC.

3. To provide Knowledge to the students regarding Cheques, drafts and Bills used by the

Banks to settle the transactions.

4. To make the students aware regarding the legal provisions related with insurance Business

Such as Insurance Act, LIC Act and GIC Act.

5. To provide basic awareness regarding reserves /funds created by the insurance Companies

following all statutory Provisions.

Course Outcomes:

CO1 The students will be well acquainted with Laws & legislations of Indian Insurance

Industry.

CO2 The students will be aware of the various laws governing the Insurance business in

India.

CO3 To find career opportunities in the Insurance Sector working at different positions in

public and private Sector.

CO4 Students will be able to independently understand the premium calculation, mortality

table and annuity table.



Insurance

Finance and

Legislation

CO1 * *

CO2 * *

CO3 *

CO4 *

SYLLABUS


I

Introduction- Law of probability, forecasting future events, Construction of mortality table, Mortality table for annuities, Use of mortality tables in premium determination, Compound interest functions

20

10


II

Mode and periodicity of premium, Mode of claim payment, Benefits to be provided, Loading for expenses Net and gross premium, tabular premium. Consequences of unpaid insurance premiums.

20

10


III

Premium of term insurance, Temporary insurance, Endowment insurance, Premium calculation for study of actuarial valuation, Reserves - Nature, origin and importance of reserves and funds in life and property insurance, Retrospective and prospective reserves

20

10


IV

Nature of surrender value, concept and calculation of surrender value, Settlement options, Automatic premium loan. Nature and sources of insurance surplus; Distribution of surpluses, Investment policies of LIC and GIC of India. Difference between Guaranteed and Special Surrender values.

20

10


V

Insurance Act 1938, Life Insurance Corporation of India Act 1956, General Insurance Corporation of India Act 1972.Development of General insurance Business in India.

20

10





Insurance Principles and Practice

M. N. Mishra S. Chand 22nd Edition

Insurance Principles and Practices

Inderjit Singh, Rakesh Katyal & Sanjay Arora

Kalyani Publishers, Chennai

Principles & Practice of Insurance

Dr. P. Periasamy Himalaya Publishing House

Elements of Banking & Insurance

Jyotsna Sethi & Nishwan Bhatia

PHI Learning Pvt. Ltd.







Name of the Program: B.Com (Tour and Travels Management) Program Code:6.4

Name of the Group: Tour and Travels Management -I

Name of the Course: Travel Agency and Tour Operations, Tour Package Designing and

Itinerary Costing



Course Objectives:

1. To make students understand the concepts and functioning of Travel and Tour operator

2. Highlight the types of Travel Agency and Tour Operator

3. Understand the procedure and formalities laid down by Ministry of Tourism, Govt. of India for the approval

of travel agency and tour operation business

4. To understand the revenue sources, financial incentives available for the travel agencies and tour operation

Business.

5. Linkages and integration in travel agency business.

6. To identify the various circuits and their costing procedures.

Course Outcomes:

CO1 Students will know about different types of travel and tour operations.

CO2 Students will learn how Linkages and integration in travel agency business is

coordinated.

CO3 Students will be able to understand the Procedure of setting up of Travel agency and

Tour operation business.

CO4 Students will be familiar with the various sources of generating the revenue and

financial incentives for the travel field.

CO5 Students will be able to throw light on the guidelines for recognition from IATA and

various professional bodies associated with it.

CO6 Students will be familiar with the MP tourist circuits and also the methods of preparing

costing and designing of itineraries.



Travel Agency and Tour

Operation, Tour Package, Designing and

Itinerary Costing

CO1 * * CO2 * * CO3 * CO4 * * CO5 * * *

CO6 * *

SYLLABUS


I

Definition of travel agency, Tour operation unit, Functions of travel agency and tour operators with differentiations and interrelationship of travel agency/tour operator, Products of a travel agency/tour operator, Tourism Guide.

20

10


II

Government rules for getting approval to set up travel agency/tour operation business. IATA and other mandatory approvals for travel agents/ tour operators. ITDC and WTO.

20

10


III

Introduction of tour package, designing basics, Steps in tour packaging designing- destination survey, Steps in tour packaging designing- property survey, seasonal consideration, confidential tariff arrangement, Steps in tour packaging designing- payment procedures, ground handling and costing etc.

25

10


IV

Itinerary planning of; Agra-Jaipur- Delhi, Itinerary planning of; Gwalior- Ujjain- Indore-Mandu, Itinerary planning of; Gwalior- Shivpuri- Orchha, Gwalior- Vidisha- Bhopal, Itinerary planning of; Gwalior-Bhopal-Pachmarhi, Itinerary planning of; Gwalior- Khajuraho- Chitrakoot- Bandhavgarh., Types of Itinerary and Methods.

25

10


V

Hotel voucher, airline voucher, Exchange order, pax docket, status report, daily sales record, Itinerary planning, designing and costing calculation. Types of Reservation with reference to tour and travel.

10

10




Tourism Operation And Management

SunetraRoday – Archana Biwal – Vandana Joshi

Oxford Higher Education

2015

Tourism Principles And Practices

Sampad Kumar Swain – Jitendra Mohan Mishra

Oxford Higher Education

2012

Travel Agency & Tour

Operation: Concepts &

Principles

Jagmohan Negi Kanishka Publishers 2006

Travel Agency & Tour Operation: Concepts &

Principles Mohinder Chand

Anmol Publication Pvt. Ltd.

2009







Name of the Program: B.Com (Tour and Travels Management) Program Code:6.4

Name of the Group: Tour and Travels Management -II

Name of the Course: India as a Tourist Destination



Course Objectives:

1. To know the various elements of tourist destination and their influence on tourism

planning,

2. To know the popular historical / pilgrimage sites of India,

3. To know the different culture diversity of India,

4. To know the significance of wildlife and its contribution to tourism.

5. Share the view on the conservation of wildlife and various Hill station

Course Outcomes:

CO1 To make them aware about the various policies this contributes to the growth of

tourism.

CO2 Students will understand the uniqueness of the popular tourist destination.

CO3 Students will come across the significance of the wild life tourism and the role played

in making a destination popular.

CO4 Students will understand the potential of Indian Tourism with reference to health and

heritage tourism.

CO5 It will emphasize the methods for conserving the wild and Hill Station for the tourist.



India as a

Tourist

Destination

CO1 *

CO2 *

CO3 * *

CO4 * *

CO5 *

SYLLABUS


I Elements of tourist destination and their influence on tourism planning. 20 10


II

Major historical sites and cities of India- Red fort, Major historical sites and cities of India- Agra, Fatehpur Sikri, Major historical sites and cities of India- Jaipur, Major historical sites and cities of India- Ajanta Ellora Caves. Major pilgrimage centres- Varanasi, Major pilgrimage centres-Allahabad, Major pilgrimage centres- Haridwar Major pilgrimage centres- Madurai

20

10


III National festivals of India, Classical and folk arts, Dances of India, Paintings- Mughals and Rajputana. Monuments& Museums of India and its potential.

20

10


IV

Health tourism in India, Yoga and its different types, Adventure tourism, Beach and island resorts of India, major beaches of India, Prospectives of medical & heritage tourism.

20

10


V

A brief account of India’s wildlife as a tourist attraction Need for preservation of endangered species, Project tiger its concepts and management, National parks; Jimcorbett, Gir, Bandhavgarh and wild sanctuaries of India.Hill stations- Darjeeling, Nanital, Ooty etc.

20

10



Name of the

Book Author/Authors Name Publisher Edition

India Tourism: Tourist Places Of

India Anurag Mathur

Createspace Independent Pub

2016

Lonely Planet India

Sarina Singh – Michael Benanav

LONELY PLANET

2015

Indian Painting Mira Seth Abrams 2006







Name of the Program: B.Com (Foreign Trade Practices and

Sales Management)

Program Code:6.5

Name of the Group: Foreign Trade Practices and Sales Management -I

Name of the Course: Elements of Export Marketing



Course Objectives:

1. To impart detailed information and knowledge on export marketing as an important element

of foreign trade

2. The subject attempts to make the students aware of various challenges and problems

encountered by the Indian exporters while entering international market

3. To highlight operations of trade fairs and exhibitions in promoting export marketing

Course Outcomes:

CO1 Students will understand major issues related to international trade and market

selection.

CO2 Students will develop advanced analytical skills and critical thinking with regard to

channels of distribution, risk management and various financial institutions involved in Foreign

Trade

CO3 Students would be acquainted with laws and regulations pertaining to foreign trade and

its terms.



Export

Marketing

CO1 *

CO2 * *

CO3 * *

SYLLABUS


I Role and importance of export, Scope of export, Why should a firm export, Problems faced by Indian Exporters, Reasons for India’s poor export, India’s Export composition

20

10


II

Criteria for selection of export product, Identifying potential markets, Factors affecting selection of export market, Steps or process in overseas market selection, Modes of entry in foreign market, Direct export, Indirect export, methods of payment

20

10


III Status holders, Role and importance of export houses, Channel selection (Determinants-firm related factors & market related factors), Appointment of agency - agreements

20 10


IV Promotion abroad, Use of mailing list, Advertisement abroad Cross cultural impact of international marketing

15 10


V Role of trade fairs and exhibitions in trade promotion, Legal aspect of export contracts- INCO terms for arbitration and settlement of disputes

25

10



Name of the Book Author/Authors Name Publisher Edition International

Marketing &Export Management

Gerald S. Albaum, Gerald Albaum, Edwin Duerr

Pearson 8th Edition

Export Marketing By B.S. Rathore and J.S.

Rathore Himalaya

Publishing House -

International Trade and Export

Management By Francis Cherunilam


-

https://www.google.co.in/search?tbo=p&tbm=bks&q=inauthor:%22Gerald+S.+Albaum%22

https://www.google.co.in/search?tbo=p&tbm=bks&q=inauthor:%22Gerald+Albaum%22

https://www.google.co.in/search?tbo=p&tbm=bks&q=inauthor:%22Gerald+Albaum%22

https://www.google.co.in/search?tbo=p&tbm=bks&q=inauthor:%22Edwin+Duerr%22







Name of the Program: B.Com (Foreign Trade Practices and

Sales Management)

Program Code:6.5

Name of the Group: Foreign Trade Practices and Sales Management -II

Name of the Course: Foreign Trade Financing and Procedure



Course Objectives:

1. To provide the students all the knowledge of various banks and financial institutions

involved in financing foreign trade

2. Familiarize the students’ with, export payment terms, Institutions involved in financing

trade, documentary credits and international finance

3. This course would highlight role of capital market in encouraging foreign trade

Course Outcomes:

CO1 Students would be able to examine impact of currency fluctuations on the economy and

learn strategies to cover foreign exchange risk.

CO2 Students will be able to evaluate different roles played by the banks and financial

institutions in financing trade operations.

CO3 Students would learn career avenues in Indirect exporting like Agents, Distributors,

Export Drop shippers Etc.



Foreign Trade

Financing and

Procedures

CO1 *

CO2 *

CO3 * *

SYLLABUS


I Role of Banks in Foreign Trade Transaction - Commercial Banks, EXIM Bank. Procedures of Banks for financing Foreign Trade.

20 10


II Export payment terms including letters of credit and their operations. Pre-shipment and post shipment finance - features and Methods, Factoring and Forfaiting schemes.

15

10


III

Import Finance, letter of credit (Meaning, Steps in Obtaining Letter of credit), Parties to letter of credit and types of letter of credit. Operation thereof obtaining ECGC policy and filing claim.

28

10


IV Costing and pricing for export, Pricing strategies, Distinction between Skimming and penetration pricing strategy, Obtaining long term export credit from EXIM Bank.

12 10


V

International capital markets, (Money Market, Euro Currency market), Distinction between capital and money market, Exchange fluctuations and obtaining forward cover (Strategies), Foreign exchange revenue in place of foreign exchange sales

25

10



Name of the Book Author/Authors Name Publisher Edition Foreign Trade and Foreign Exchange

O. P Agarwal & B. K. Chudhary


7th Revised edition 2015

International Trade Finance

Indian Institute of Banking & Finance

Taxmann Publications pvt

ltd. 2017

Foreign trade finance and documentation

Dr. A. Mustafa

University Science Press – An imprint

of Laxmi Publications Pvt.

Ltd.

1st edition 2010







Name of the Program: B.Com (Computer Application) Program Code:6.6

Name of the Group: Computer Application -I

Name of the Course: Internet & E-Commerce



Course Objectives:

1. To understand overall framework of e-Commerce and role of internet in modern

business.

2. Understand the various business models, payment schemes, online advertisements,

marketing strategies.

3. Identify the major electronic payment issues and options.

4. Discuss security issues and explain procedures used to protect against security

threats.

Course Outcomes:

1. Understand the components and roles of the Electronic Commerce environment.

2. Knowledge of E-Commerce payment systems.

3. Understand Web marketing approaches and elements of branding.

4. Explain the client/server infrastructure that supports electronic commerce.

5. Understand legal and ethical issues related to E-Commerce

SYLLABUS


(In Hours) Marks

I

Internet: Evolution, Concepts, Growth of internet, Elements of

Internet, ISP, ISP in India, Types of connectivity, Dial-up, leased line,

DSL, Broadband, RF, VSAT etc. Methods of sharing of Internet

connection, Use of proxy server, Internet reference models (OSI,

TCP/IP)

Introduction to E-Commerce: Emergence of the Internet, Commercial

use of Internet, Emergence of World Wide Web, Advantages and

Disadvantages of E-Commerce, Transition to E-commerce in India, E-

commerce opportunities for Industries. Role of Internet and Web in E-

Commerce, Pre-requisites of E-Commerce; Scope of E-Commerce.

13 10


(In Hours) Marks

II

Internet Services: USENET, GOPHER, WAIS, ARCHIE and

VERONICA, IRC, Concept of Search Engine, Search engine types,

searching the web, Domain names and URL, Web Servers, TCP/IP

and other main protocols used on the Web.

E Mail: Concepts of e-mailing, SMTP AND POP3, WEB based E-mails,

merits, address, Basics of Sending and Receiving, E mail protocols,

Mailing List, Free E-mail services, e-mail servers and e- mail client

programs. Cloud Computing definition, Types of cloud, Cloud services,

Benefits and challenges of cloud computing, Applications, Major

Players in Cloud Computing

14 10


(In Hours) Marks

III

Models: Business models for E-Commerce, Models based on

Relationship of Transaction parties: B2C, B2B, C2C, C2B; Models

based on the Relationship of Transaction types, Brokerage Model,

Aggregator Model, Infomediary Model, Community Model, Value

Chain Model, Manufacture Model, Advertising Models, Subscription

model, Affiliate Model

13 10


(In Hours) Marks

IV

E-Marketing versus Traditional Marketing : Identifying web Presence

Goals, Browsing Behaviour Model, Online Marketing, E-Advertising,

Internet Marketing Trends , E-Branding and E-Marketing

strategies.Digital Marketing-Search Engine optimization.

13 10


(In Hours) Marks

V

E-Security: information system security, security on the internet, E-

Business risk management issues, information security environment in

India,E-Payment Systems: Digital Payment requirements, Digital Token

based e-payment system, properties of Electronic cash, risk and e-

payment systems and designing e-payment systems. Secure Business,

Web Store, Online Payment, Internet banking. Security- E-commerce

security issues, Cryptography, Digital Signature and Authentication

protocol, Digital Certificates, Online Security, Secure Electronic

Transaction (SET)

12 10

Recommended Text Books:

• “E-commerce:An Indian Perspective”, 4th Edition, P.T. Joseph, S.J. Prentice Hall of

India Pvt.Ltd,2006

• “Internet for Everyone”,2nd Edition, Alexis Leon & Mathews Leon,Vikas

Publication,2012


• “Doing Business on the Internet: E-Commerce”, 1st Edition, Jaiswal S, Galgotia

Publication, 2003

• “E-business: RoadMap of Success”, 2nd Edition, Ravi Kalakota & Marcia Robinson,

Addison Wesley Publishing Company, 1999

• “Electronic Commerce”, 3rd Edition, Gary P. Schneider, Course Technology, 2002

• “Introduction to E-commerce”, 2nd Edition, Zhendin, Tsinghua University Press,

2011

• “E-Business and E-Commerce Management”, 2nd Edition,Davechafey, Prentice Hall,

2007.

• “The Business Revolution”, 2nd Edition, Daniel Amor, Prentice Hall,2002.

• "Frontiers of Electronic Commerce",2nd Edition, Ravi Kalakota & Andrew, Pearson

Education,2002.

• “E-commerce development: Business to business”, WP publishers







Name of the Program: B.Com (Computer Application) Program Code:6.6

Name of the Group: Computer Application -II

Name of the Course: Relational Data Base Management System



Course Objectives:

1. To have knowledge of database and relational algebra concepts

2. To apply normalization techniques to normalize the database

3. To understand the use of Structured Query Language (SQL) and learn SQL syntax

4. To understand the needs of database processing

5. To learn techniques for controlling the consequences of concurrent data access

Course Outcomes:

1. To understand the features of database management systems and Relational database

2. To use SQL- the standard language of relational databases

3. To understand the functional dependencies and design of the database

4. To understand the concept of Transaction and Query processing

SYLLABUS


(In Hours) Marks

I

Evolution of data base technology, File oriented system,

Database system, Client server platforms Database system in

the organization, Database and Data sharing strategic database

planning, Management control, Risk and Cost of database,

Logical and Physical data representation

10 10


(In Hours) Marks

II

Database development life cycle (DDLC), Principles of

Conceptual Database Design Objects.ER-Model, ER-Diagram,

ER-concepts, Specialization, Generalization, Relationship,

Cardinality, Attributes, Relational data model Fundamental

concepts, Normalization process (1NF,2NF,3NF,BCNF,4NF),

Transforming Conceptual model to a Relational model

15 10


(In Hours) Marks

III

Relational algebra, Relational implementation with SQL,

Introduction, Data Definition language (DDL), Data

Manipulation Language (DML), Data Control Language

(DCL), Transaction control language (TCL), Schema and table

definition, SQL functions: SQL Mathematical functions, Group

functions, View definition: Introduction, command to create a

VIEW.

15 10


(In Hours) Marks

IV

Physical, storage media, Disk performance factors Data storage

format file organization and addressing, methods

implementing, Managing data base environment- Database

administration and control, DBA functions, goals, Integrity,

security and recovery.

10 10


(In Hours) Marks

V

Introduction to SQL: components of DDL, DML, Query

language .DCL, TCL, SCL etc. Invoking sql*plus, The oracle

data types ,two dimensional matrix creation, Insertion,

updation, deletion, the many faces of SELECT command,

creating table using query, Inserting data using query,

modifying the structure of table, renaming tables, dropping

tables, dropping columns, logical operators, range searching,

pattern matching, use of alias, Oracle functions, Accessing data

from multiple tables, Set operations: Union, Intersect, Minus,

Data constraints, Joins: equi-joins, Self-join, Sub-Queries,

Views, Sequence, Synonyms, use of save point, ROLLBACK

& COMMIT commands, creating user accounts ,granting

permission, revoking permission.

15 10

Recommended Text Books:

• “Database System Concepts”, 6th Edition, Abraham Silberschatz, Henry Korth, S.

Sudarshan, McGraw Hill, 2010

• “SQL, PL/SQL The Programming Language of ORACLE”, 4th Edition, Ivan

Bayross, BPB Publications, 2012


• “Database Management Systems”, 3rd Edition, Raghu Ramakrishnan, Johannes

Gehrke, McGraw Hills, 2006

• “An Introduction To Database Systems”, 5th Edition, Bipin C. Desai, Galgotia

Publications, 2015

• “An Introduction To Database System”, 8th Edition, C.J. Date, Pearson, 2012

• “Database Management & Design”, 2nd Edition, G.W. Hansen & Hansen, Pearson,

1996

• “Oracle:The Complete Reference”, Oracle press

• “SQL/PL-SQL”, P.S. Deshpande

• “Database Managemnet & Design”, G.W.Hansen & Hansen

The Bhopal School of Social Sciences

(Autonomous Institute, Affiliated to Barkatullah University, Bhopal)




Name of the Program: Bachelor of Commerce Program Code: 6.6

Name of the Course: PRACTICAL (SQL)

Course Code: BCOMP-208.3

Max. Marks: 50

SUGGESTED LIST OF PRACTICALES IN SQL

1. Create table for student information like name, age, add, phone, class, college etc using

table command.

2. Insert data into table using both types of insert commands.

3. Add another column into database using modify command.

4. Select particular type of data using select command using like, function etc.

5. Create another table from old table

6. Run commands like DROP tale, ROLLBACK, EDIT, DESC etc.

7. Apply nested queries by joining two tables & select particular data item from both

tables.

8. Arrange columns data items in ascending or descending order.

9. Create view &Indexes on table.

10. Join tales using join command.

11. Create client table with following fields- cid, cname, cadd, city, state and insert 10

records.

12. Create customer table with following fields-cust_id, cust_name, cust_add, city, state

and insert 10 records and apply the following constraints- NOT NULL, Primary key,

Check Constraint, Unique.

13. Select two Fields from the table using Following clauses –Order By, Distinct.

14. Select fields from the table and apply oracle functions like –

AVG(),MAX(),MIN(),COUNT(),ABS(),POWER(),ROUND().

15. Apply the where clause on client(cid,cname,salary,cadd,city,state) table with 1.

SELECT 2. DELETE 3. To insert data into some other table.

16. Create a table and apply ALTER TABLE command on the table.

17. Retrieve client information like cust_id,cust_name,city for customers where field

city=Delhi Or Baroda.

18. Create tables and relate them by using foreign key and reference table.







Name of the Program: B.Com (Advertising, Sales Promotion

and Sales Management)

Program Code:6.7

Name of the Group: Advertising, Sales Promotion and Sales Management -I

Name of the Course: Advertising-II



Course Objectives:

To understand what advertising is and its role in brand promotion and the economic effects

of advertising.

1. To understand the structure of advertising industry.

2. Be able to prepare the advertising message and fully integrate the creative process.

3. Analyze the critical aspects of ad- agency, explaining the history of ad-agency; understand

applicability of advertising media, media planning .media scheduling and evaluation of

advertising effectiveness.

4. To understand the importance of placing message in conventional and “new” media.

Course Outcome:

After the completion of this course the students will be able to.

1. Demonstrate an understanding of the overall advertising plays in the business world.

2. Identifying and understand the various advertising media.

3. Demonstrate an understanding of how an advertising agency operates.

4. To understand the role of advertising on the global marketing, usage of advertising

campaign and estimation of advertising budget.

5. To develop an understanding of creativity in advertising and media decisions.

Programme Course

Outcome

PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7

Advertising II

CO1 *

CO2 * *

CO3 * *

CO4 *

CO5 * *

SYLLABUS


I

Advertising agency –history in brief, their role and importance of advertising, Functions and types of agencies, their organizational pattern, Advertising agency departments: accounts management, Creative copy and studio account planning, Media planning, Agency Compensation.

20

10


II

Advertising media –types of media, print media (newspaper, magazines, pamphlet, poster and brochures), Electronic media (Radio, television, audio-visuals, internet), and Other media (direct mail, outdoor media, transit, and speciality) their characteristics, merits and limitations. Factors affecting choice of media.

21 10


III

Media –present scenario in India, Problems of reaching rural audience and market, exhibition, mela etc. Advertising agency- Selection and communication, Advertising agencies in India, Present status and scenario, Factors affecting while selecting an advertising agency.

20 10


IV

Media Planning –need and definition, Classification of media, Media profile, Selection of media category their reach frequency and impact, cost and other factors influencing the choice of media.

19

10


V

Media planning –components and process, media objectives, media –strategies and media scheduling techniques. Determining the media mix, media budget, pre testing & post testing. Online Advertising: Meaning, Definition and objectives.

20

10

*Note: Topic/Topics in Bold Italic represent enhancements made by the college. Recommended Reference Books:


Foundation of

Advertising Theory

and Practice

S A Chunnawala, K C Sethia Himalaya Publishing

House

Advertising

principles and

practice

Ruchi Gupta S. Chand Publishing 1st Edition

Advertising and

Implementations Sharma Sangeeta PHI Learning 1st Edition

Advertising Alok Anand JSR Publishing House

LLP

Advertising

Management

Rajeev Batra , John G. Myers ,

David A. Aaker

Pearson Education

India 5th Edition

Advertising Wright, John S. McGraw Hill Higher

Education 5th Revised Edition







Name of the Program: B.Com (Advertising, Sales Promotion

and Sales Management)

Program Code:6.7

Name of the Group: Advertising, Sales Promotion and Sales Management -II

Name of the Course: Personal Selling and Salesmanship



Course Objectives:

1. To introduce the students to the concept of new marketing. Importance of salesmanship

in the today’s commercial world and new advertisement techniques and role of media in

commerce.

2. To give students basic knowledge, principles and the practice of salesmanship and

marketing including marketing management, market research, product planning and pricing

policies.

3. To familiarize the students with case studies in respect of marketing, advertising and

salesmanship of different products in various situations

4. To make students more familiar with the skills of a practitioner engaged in buying,

selling, marketing and advertising.

5. To acquaint the students with the commercial world through

commercial transactions, commercial organization and commercial personnel.

Course Outcome:

1. After completion of the course students can do Apprenticeship in various companies.

2. Students will also understand the importance of personal selling, salesmanship and

process of effective selling and involvement of salesmen in sales organization.

3. This course will provide students with a comprehensive study of problems involved in

managing a sales force.

4. This course gives practical as well as theoretical knowledge to students about various

aspects of marketing and retail sales.

5. There are also various job and self-employment opportunities will be open for students

besides going for higher education at the same time.

Programme Course

Outcome

PSO1 PSO2 PSO3 PSO4 PSO5 PSO6 PSO 7

Personal

Selling and

Salesmanship

CO1 *

CO2 * *

CO3 * *

CO4 * * *

CO5 * *

SYLLABUS


I

Nature and Importance of personal selling, Types of selling, Effectiveness of personal selling Vs. Advertising. Economics Of advertising Vs. Personal selling. Theories of Personal selling, Difference between Salesmanship & Sales management

20

10


II Types of sales persons, Buying motives, Types of markets Selling as a career – Advantages and difficulties, Measures of making sales an attractive career. Myths of selling

18

10


III

Process of effective selling: Prospecting, pre approach, presentation and demonstration, Handling objections, closing of sale, post-sale activities, Types of sales calls, Management of call time. Follow up and dealing customers.

21

10


IV

Qualities of successful sales person with particular reference to consumer services. Sales operation reports operation reports and documents, Sales manual order book, cash memo, Tour dairy and periodical reports, Problems in selling operations.

21 10


V

Distribution network, Traditional network and modern network, E-business and E-commerce, Other problems in selling and relationship marketing, After sales service. Ethical aspect of selling.

20 10





Sales Promotion and Sales Management

G. S Sudha RBD Publications -

Salesmanship & Publicity Rustom S Davar Vikas Publishing House

Pvt Ltd 16th Edition

Fundamentals of Selling Charles Futrell Mc-Graw Hill 13th Edition Personal Selling &Salesmanship C.B Gupta Scholar Tech Press 1st Edition

Personal Selling CH van Heerden Juta Academic 3rd Edition

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