Faculty of Comnerce Bhupal Nobles' University, Udaipur

B.Com. Three Year Degree Course

CONTENTS

(Effective from July, 2017)

Paper Nomenclature of Paper Paper Code

Maximum Total Marks n0.

Marks B.Com. First Year

Financial Accounting Business Statistics

BCOM 111 1.1 BCOM 112 1.2 BCOM 113 1.3 Business Law BCOM I14 1.4 BCOM 115 1.5Business Economics BCOM 116 1.6 Economic Environment in India

100 100

100

Principles and Practice of Management 100 100 100 600

B.Com. Second Year BCOM 211

BCOM 212 2.2 BCOM 215 2.3 Cost Accounting BCOM 214

BCOM 215 BCOM 216

BCOM 217 2.7 Banking Law & Practice in India

Income Tax Corporate Accounting

100 100 100

4 Company Law 100 2.5 Principles of Marketing 100

2.6 Money & Financial system 100

100 700

B.Com. Third Year Management Accounting BCOM 311 3.1

BCOM 312 3.2 BCOM 313 3.3 |Auditing BCOM 314 3.4 BCOM 315 3.5 BCOM 316 3.6

BCOM 317 3.7

100

Goods and Services Tax Law 100 100

Human Resource Management International Marketing Financial Management International Trade & Finance

100

100

100

100 700

GRAND TOTAL| 2000

A u M

B.Com. lirst YeaT

1. FINANCIAL ACCOUNTING (Paper Code: BCOM 111)

Objeetives: The objective of this paper is to hclp students to acquire conceptual knowledye of the

tinaneial accounting and to mpart skills for recording: various kinds of business transactions

Unit

Accounting as an information system, the users ol financial accounting information and their

needs. Qualitative characteristies of accounting. information. Functions, advantages and

limitations of accounting. Branches of accounting. Bases of accounting; cash basis and

accrual basis.

The nature of finaneial accounting principles -Basic concepts and conventions: entity

money neasurement, going concern, cost, realization, accruals, periodicity, consistency,

prudenee (conservatism), materiality and full disclosures.

Financial accounting standards: Concept, benefits, procedure for issuing accounting standards

in India. Salient features of First-Time Adoption of Indian Accounting Standard (Ind-AS)

101. International Financial Reporting Standards (IFRS): - Need and procedures.

Accounting Process from recording of a business transaction to preparation of trial balance

and financial statements of non-corporate business entities including adjustments.

Unit I1

Depreciation: The accounting concept of depreciation. Factors in the measurement of

depreciation. Methods of computing depreciation: straight line method and diminishing

balance method; Disposal of depreciable assets-change of method.

Self and Sectional Balancing Ledgers.

Unit Ill

Consignment: Features, Accounting treatment in the books of the Consignor and consignee.

Joint Venture: Accounting procedures: Joint Bank Account, Records Maintained by Co-

venture of (a) all transactions (b) only his own transactions. (Memorandum joint venture

account)

J

3

Unit IV

Accounting for Hirc-Purchase Transactions, Journal entries and ledger accounts in the books of Hire Vendors and Hire purchaser for large value items including Default and repossession.

Accounting for Insurance Claim: Loss of stock policy including treatment of poor selling line goods and loss of profit policy.

Unit V

Accounting of Dissolution of the Partnership Firm Including Insolvency of partners, sale to a limited company and piecemeal distribution

IT Suggested Readings:

1. Rao, Heda, Gupta, Financial Accounting, Apex Publishing House, Udaipur 2. Jain, Khandelwal, Pareek, Financial Accounting, Ajmera Book Company, Jaipur. 3. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson Education. 4. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi.

M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co. New Delhi. 6. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing Hóuse, New Delhi. 7. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi. 8. Tulsian, P.C. Financial Accounting, Pearson Education.

Compendium of Statements and Standards of Accounting. The Institute of CharteredAccountants of India, New Delhi

R JMupts

1.2 BUSINESS STATiSTICS (Paper Code: BcOM 112)

Objective: The objective of this course is to familiarize students with the applications of statistical techniques in business decision-making.

Unit 1

Statistics: Meaning, Definition, use in business, limitations.

Data Collection: Primary and Secondary Data, Classification, Frequency Distribution and

Tabulation of Data

Unit 11

Measures of Central Tendency: Meaning, functions, Averages including arithmetic mean

geometrIc mean and harmonie mean: properties and applications; mode and median. Partition

values.

Measures of Dispersion: Meaning, objectives, absolute and relative measures. Range. quartile deviation and mean deviation; Variance and Standard deviation: calculation and properties.

Skewness: Meaning, types, Karl Pearson's and Bowley's measures.

Unit III

Simple Linear Correlation Analysis: Mecaning, and measurement. Karl Pearson's co-efficient, Spearman's rank correlation, concurrent deviation methods, lag and lead in Correlation.

Simple Linear Regression Analysis: Regression equations and estimation. Relationship between correlation and regression coefficients

Association of Attributes: Two attribute only.

Unit IV

Meaning and uses of index numbers; Construction of index numbers: Aggregative and

average of relatives simple and weighted, Tests of adequacy of index numbers: Time

Reversal and factor Reversal Test, Construction of consumer price indices.

Components of time series; additive and multiplicative models; Trend analysis: Finding trend by moving average method and Fitting of linear trend line using principle of least squares.

Unit V

Theory of Probability: Concept, three approaches to defining probability, Addition and

multiplication laws of probability

Probability distribution: Concept, Binomial, Poisson and Normal Distribution their

properties and parameters. Application in business

M &u Au

Suggested Readings:

Bhanawat, Verdia and Pipada, Business Statistics, Ramesh Book Depot. Jaipur

Rao, Suthar, Gupta, Business Statistics, Apex Publishing House. Udaipur

J.K. Singh, Business Mathematics, Himalaya Publishing House. J.K. Sharma, Business Statistics, Pearson Education. S.C. Gupta Fundametals of Statistics, Himalaya Publishing House. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New

4

Delhi Richard Levin and David S. Rubin, Statistics for Management, Prentice Hall of

India, New Delhi. M.R. Spiegel, Theory and Problems of Statistics, Schaum's Outlines Series. McGraw Hill Publishing Co.

8.

/hefons

6

B.com First year

Business Law (BCoM 13

Objective: The objective of the course is to impart basic knowledge of the important business legislation

along with relevant case law.

Contents

Unit I: The Indian Contract Act, 1872: General Principles of Contract

Contract- meaning, characteristics and kinds Essentials of a valid contract

- Offer

and acceptance, consideration,

contractual capacity, free consent, legality of objects.

Void agreements Discharge ofa contract modes of discharge, breach and remedies

against breach of contract. Contingent contracts .Quasi contracts

Unit I1: The Indian Contract Act, 1872: Specific Contracts

Contract of Indemnity and Guarantee Contract of Bailment, Contract of Agency

Unit III: The Sale of Goods Act, 1930

Contract of sale, meaning and difference between sale and agreement to sell.

Conditions and warranties .Transfer of ownership in goods including sale by a non-

owner Performance of contract of sale Unpaid seller - meaning, rights of an unpaid

seller against the goods and the buyer.

Unit IV: The Partnership Act, 1932

Nature and Characteristics of Partnership ,Registration of a Partnership Firms Types

of Partners ,Rights and Duties of Partners, Implied Authority of a Partner Incoming

and outgoing Partners, Mode of Dissolution of Partnership

Unit V: The Negotiable Instruments Act 1881

Meaning, Characteristics, and Types of Negotiable Instruments: Promissory Note,

Bill of Exchange, Cheque ,Holder and Holder in Due Course, Privileges of Holder in

Due Course. Negotiation: Types of Endorsements Crossing of Cheque Bouncing of

Cheque

Suggested Readings: 1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New

Delhi. 2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.

3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning 4 SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New

, Delhi.

5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi. 6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House 7. Sushma Arora, Business Laws, Taxmann Pulications. 8. Akhileshwar Pathak, Legal Aspects of Business, MoGraw Hill Education, 6" ed. 9. PCTulsian and Bharat Tulsian, Business Law, McGraw Hill Education 10. Sharma, J.P, and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi.

ilela Aa-

B.com Pirst year

Principles and Practice of Management (BCoM14

Objective: The course aims to provide basic knowledge to the students about the organization and

management of a business enterprise

Contents:

Unit : Introduction: Concept, nature, Process, and significance, of management; An overview of functional areas of management; Development Of management Thought. Functions of management and co-

ordination.

Unit II: Planning: Concept Process and types Decision Making -Concept and process Corporate planning. Strategy formulation; Concept of strategic planning. Management Of Objectives Environmental Analysis and diagnosis.

Unit IIL: Organizing Concept, Process, Nature, and significance: Authority and responsibility: Departmentation Functional, Project, Matrix and Nerwork; Delegation and Decentralization of Authority; Groups and Teams.

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

Unit V: Managerial Control: Concept,Process; Effective control system; Techniques of control-Traditional and modern . Management of change: Concept, Process of planned change; Resistance to change:

Emerging horizons of management in a changing environment.

Suggested Readings 1.Principles and Practice Of Management Tata Mcgraw Hill Education 2.Vyavsaik Prabandh ke Sidhant RBD publication 3.Business Organization Ajmera Publication 4.Vyyavsaik sangthan Ajmera Publication

5.Principles and Practice Of Management RBD publication

6.Principles and Practice Of Management S. Chand & Sons

atrhaor

NVem

B.COM I YEAR

(1.5) BUSINESS EcONOMICs (BCom is)

Objective: This course is meant to acquaint the student with the principles of Business

Economics as are applicable in business.

Unit 1

Introduction: Concept, Nature, and Scope of Business Economics, Micro and Macro

Economics, significance of Micro and Macro economics in business decisions.

Utility Analysis: Concept Forms and measurement of Utility: Laws of Diminishing Marginal

Utility and Equi - Marginal Utility, Consumer's Surplus. Unit 2

Demand Analysis: Concept and Classification of Demand; Determinants of Demand; Law of

Demand. Elasticity of Demand: Concept of Elasticity of demand, types, Price elasticity,

Degrees and Measurement of Price elasticity of Demand, Importance of Elasticity of

Demand. Indifference curve analysis: meaning, characteristics, consumer's equilibrium,

Income effect, price effect, Substitution effect.

Unit 3

Production Function: Returns to a factor and returns to scale, Law of variable proportions

ISO-Product curve and least cost combination of factors.

Cost and Revenue Analysis: Cost Analysis: Concept and Classification of Cost; Cost-Output

Relationship in Short-run and long-run cost and their diagrammatie presentation. Revenue

Analysis: Concept of Revenue; Classification of Revenue.

Unit 4

Market Structures perfect competition: profit maximization and equilibrium of firm and

industry; Short-run and long run supply curves, Price and output determination.

Monopoly : Determination of price under monopoly, Equilibrium of a firm, price

discrimination

Monopolistic Competition: Meaning and characteristics, price and output determination

under monopolistic competition

Oligopoly: Characteristics, price and output detertmination, price leadership and collusive

oligopoly. Kinked demand curve.

Unit 5

Theories of Distribution: (i) Ricardian and Modern Theories of Rent. (ii). Keynesian

Liquidity Preference and Modern Theory of Interest. (ii). Marginal Productivity and Modern

Theory of Wages. (iv) Modern Theory, Uncertainty bearing and innovation theory of profit.

Suggested Readings:

Choudhary, C.M. : Busness Economics.

Ojha B.L.: Business Economics.

Agarwal M.D., Somdeo : Business Economics.

fuslp9

9

(a

B.COM I YEAR

(1.6) Economic Environment In India (BCOM 16) UNITI

Economic Eavironment in India- Concept, Types, Components. Basic features of

Indian Economy. Major problems of Indian Economy- Poverty: meaning, measure,

causes, measure and programme for poverty alleviation. Unemployment: types, measures

to solve unemployment. Population: causes of population explosion, consequences of

population on economic development, remedies and National population policy.

UNIT II

Economic Planning and NITI Aayog- Economic planning: meaning, characteristics,

objectives, Achievement and Failure of economic planning in India. NITI Aayog: Aim, objectives, and Functions.

Growth and Development: Concept, meaning and determinants of economic growth, distinction between economic growth and development.

UNIT III

Agriculture and Industry Sector- Agriculture: Significance, growth, trends and

emerging issues, New agriculture Strategy, Agriculture Price policy in India need,

objectives and government approach, Agriculture Finance.

Industry: Role of industrialization, Phases, New Industrial policy (1991 and Beyond), MSMES Role and strategies.

UNIT IV

Foreign Trade Environment- India's Foreign Trade: Recent trends, Volume,

Composition, and Direction of India's Foreign Trade, Balance of Trade and Balance of

Payment, Method of correcting unfavourable balance of payment, WTO anforeign trade, major trade agreements, FDI-Types, Importance and Channels.

UNIT

Economic Reform: meaning, need, Liberalisation: meaning and measure,

Privatisation: meaning, forms, and progress, Globalisation: meaning, positive or negative impact on Indian economy. MNC- Meaning, Role of MNC's in Indian Economy.

Suggesting Readings:

. P.K. Singh, Business Environment,Apex Publishing House Udaipur

2. Raj.Agarwal and Parag Diwan, Business Environment; Excel Books, New Delhi

3. Dr. M.G Varshney, Dr. P.C.Agrawaql, Dr. V.k. Vashista, Shambu shingh Jhala,

Economic Environment in India, Ajmera Book Company.

4. Aswathappa, K: Legal Environemnt of Business, Himalaya Publication, Delhi

5. B.L Ojha, Economic Environment In India RBD publication Jaipur New Delhi.

6. B.L Ojha, Indian Economy RBD publication Jaipur New Delhi.

L y

10

B.Com. Second Year

2.1 INCOME TAX (Paper Code: BCOM 211)

Objective: To provide basic knowledge and equip students with application of principles and

provisions of Income-tax Act, 1961 and the relevant Rules.

Unit

Basic concepts and definitions: Income, Assessee, Person, Assessment year, Previous year,

gross total income, total income, Agricultural income; Casual Income, Permanent Account

Number (PAN), Tax Deduction Account Number (TAN).

Residential status and Scope of Total Income: Scope of total income on the basis of

residential status, Exempted income under section 10

Unit I1

Heads of Income: Salaries, Income from house property

Unit II

Heads of Income: Profits and gains of business or profession, Capital Gains, Income from

other sources.

Unit IV

Clubbing of Income (Deemed Income), set-off and carry forward of losses; Deductions from

gross total income; Rebates and reliefs, Computation of total income and tax liabilityof

individuals.

Unit V

Computation of total Income and tax liability of Hindu Undivided Family and Partnership

Firm.

Suggested readings:

1. Singhania, Vinod K. and Monica Singhania. Students Guide to Income Tax,

University Edition. Taxmann Publications Pvt. Ltd., New Delhi.

2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law

House, Delhi.

3. Patel & Choudhary, Choudhary Prakashan, Jaipur

4. Agrawal, Jain, Jain Ramesh Book Depot, Jaipur

uun

11

2.2 CORPORATE ACCOUNTING (Paper Code: BCOM 212)

0bjectives: To enable the students to acquire the basic knowledge of the corporate

accounting and to learn the techniques of preparing the financial statements.

Unit

Issue, Forfeiture and reissue of forfeited shares: concept & process of book building, Issue of

right and bonus shares; Buy back of shares; Redemption of preference shares; Issue and

redemption of Debentures.

Unit II

Final Account: Preparation of profit and loss account and balance sheet of corporate entities,

calculation of managerial remuneration, disposal of company profits.

Unit II1

Valuation: Goodwill and Shares.

Unit IV

Accounting for internal reconstruction schemes.

Accounting for Amalgamation of Companies excluding inter-company share holdings.

Unit V

Consolidated Balance Sheet and Income Statement of holding and subsidiary companies with one subsidiary, excluding inter-company share holdings.

Suggested Readings:

1. Rao, Heda, Gupta, Corporate Accounting, RBD Book Publication, Jaipu 2. Jain, Khandelwal, Pareekh, Corporate Accounting, Ajmera Book Company, Jaipur. 3. J.R. Monga, Fundamentals of Corporate Accounting. Mayur Paper Backs, New Delhi. 4. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-I1. S. Chand & Co.

New Delhi. 5. S.N. Maheshwari and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House,

New Delhi. 6. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi.

7. V.K. Goyal and Ruchi Goyal, Corporate Accounting. PHI Learning. 8. Jain. S.P. and K.L. Narang.Corporate Accounting. Kalyani Publishers, New Delhi. 9. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting. International Book

House

10. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand 11. Amjtabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw Hill Education 12. Compendium of Statements and Standards of Accounting. The Institute of Chartered

Accountants of India, New Delhi.

12

2.3 COST ACCOUNTING (P'aper Code: BCcOM 213)

Objective: To acquaint the students with basic concepts used in cost accounting. various

methods involved in cost ascertainment and cost accounting book keeping systeis.

Unit

Introduction: Nature & scopc of cost accounting. Cost concept, & Classification, Methods &

Techniques, Installation of costing sy stemn

Accounting for material: material control. Concept & techniques, Pricing of material issues

FIFO. LFO Simple average and Weighted average, Material turnover ratio. Treatment of

material losses.

Unit 1

Accounting for Labour: Labour cost control proccdure. Labour Turnover, ldle time &

overtime. Methods of wage payment-time and piece rates; Incentive schemes (Individual &

group both) Accounting for Overheads: Classification & Departmentalization, Absorption of overheads,

determihation of overheads rates, under & over absorption and its treatment.

Activity Based costing: Meaning. Emergence, Advantages, Activity cost drivers & cost

determiination (elementary) Unit I1l

Methods of costing: Unit costing. Job costing. Contract costing, Operating costing (only

transpor).

Unit IV

Methods of costing: Process costing (process losses, valuation of work in progress, joint and

by-products). Cost Records; Integral and non-integral systems.

Unit V

Marginal Costing: Cost volume profit analysis; Break even chart, Decision making; Make or

Buy decision, Profitable product mix, Key factor, Export order, shut down of project, Cost

indifference point.

Suggested Readings: Bhanawat, Jaroli, Lodh Cost Accounting, Ramesh Book Depoi, Jaipur

Rao, Gupta, Mundara, Cost A ccounting, Apex Publishing House, Udaipur Jain, Khandelwal, Pareekh, Cost Accounting, Ajmera Book Company, Jaipur

Jawahar Lal, Cost Accounting. McGraw Hill Education 4 Nigam, B.M. Lall and I.C. Jain. Cost Accounting Principles and Practice. PHl Learning

Rajiv Goel. Cost Accounting. 1nternational Book lHouse 5.

6.

Singh, Surender. Cost Accounting, Scholar "Tech Press, New Delhi. 7. Jain. S.P. and K.I.. Narang. Cost Accounting: Principlex and Methods. Kalyani Publishers.8.

13

V

B.com

Second year C

OM

PA

NY

LA

W

(8COM 214 O

bjective:

The objective of the course is to impart basic know

ledge of the provisions of the Com

panies

Act 2013. C

ase studies involving issues in company law

are required to be discussed.

UN

IT I:

Intro

du

ctio

n

-A

dm

inistratio

n

of

Co

mp

any

L

aw

[inclu

din

g

Natio

nal

Co

mp

an

y

Law

Tribunal (NCLT), N

ational Company Law A

ppellate Tribunal (NCLA

T), Special Courts] C

hara

cte

ristics

of a

co

mp

an

y;

lifting

o

f co

rpo

rate

v

eil;

typ

es

of c

om

pan

ies

inclu

din

g o

ne-

person company,

small

com

pan

y an

d

do

rman

t com

pan

y;

associatio

n

no

t for prof+t; illegal

association; form

ation o

f company,

on-line filing

of docum

ents, prom

oters, their

legal

position, pre-incorporation contract; on

-line registration o

f a company.

1 U

NIT

II:

Do

cu

men

ts -M

emo

rand

um

of asso

ciation

, Articles o

f associatio

n, D

octrin

e of co

nstru

ctive

no

tice and

indoor managem

ent prospectus-shelf and

red herring prospectus, Misstatem

ent in

prospectus, GD

R;

Book building; Issue, allotm

ent and forfeiture o

f share, Transm

ission of

shares, Buyback and provisions regarding buyback; Issu

e of bonus shares.

UN

IT III:

Managem

ent: C

lassification o

f directors, w

om

en

directors,

independent director,

small

shareholder's director;

Disqualifications,

director identity

number

(DIN

); A

ppointment;

Legal positions,

powers

and duties;

removal

of directors; K

ey m

anagerial personnel,

managing director, m

anager,

Meetings of shareholders and board; T

ypes of meeting, convening and conduct of m

eetings,

postal b

alot,

meeting

through video

conferencing, e-voting;

Com

mittees

of B

oard o

f

Directors

Audit

Com

mittee, N

omination and

Rem

uneration C

omm

ittee, Stakeholders

Relationship C

omm

ittee, Corporate S

ocial Responsibility Com

mittee.

UN

IT IV

:

Dividends,

Accounts,

Audit-

Provisions relating

to paym

ent of D

ividend, Provisions

relating to

Books o

f Account, P

rovisions relating to

Audit, A

uditors' Appointm

ent, Rotation

of Auditors, A

uditors' Report, Secretarial A

udit

UN

IT V

:

Win

din

g U

p -

Concept and m

odes of W

inding Up.

Insider-Trading,

Whistle-B

lowing

Insider-Trading;

meaning

and legal

provisions;

Whistle-blow

ing: Concept and M

echanism.

Suggested Readings:

1. M

C

Kuchhal,

Modern

Ind

ian

C

ompany

Law,

Shri M

ahav

eer B

ook D

epot

(Publishers), D

elhi.

2. G

K K

apoor an

d Sanjay D

hamija, Com

pamy Law

, Bharat L

aw

House, D

elhi.

3. Sharm

a, Verm

a, Khicha, Joshi and Shaktaw

at, Com

pany Law

and Secretarial P

ractice

(Hindi &

English), A

jmera B

oo

k C

ompany Jaipur.

4.

An

il Kum

ar, Corporate Law

s, In

dian

Bo

ok

House, D

elhi

5: R

eena C

had

ha an

d S

um

ant C

hadha, Corporate L

aws, S

cho

lar Tech Press, D

elhi.

6. A

vtar Singh, In

trod

uctio

n to

Com

pany Law, E

astern B

ook Com

pany

7. R

amaiya, A

Guide to

Com

panies Act, L

exisNexis, W

ad

hw

a and B

uttersw

orth

.

8. M

an

ual of C

ompanies A

ct, Corporate L

aws a

nd

SE

BI G

uideline, B

harat L

aw

House,

New

Delhi,.

9. A

Com

pendium of Com

panies Act 2013, along w

ith R

ules, by Tax

man

n P

ub

lication

s.

10. Gow

er and Davies, Principles of M

odern Com

pany Law, Sw

eet & M

axwell

11. Sh

arma, J.P

., An E

asy

Ap

pro

ach to C

orp

orate L

aws, A

ne B

oo

ks P

vt. Ltd., N

ew D

elhi

No

te: Latest e

ditio

n o

f tex

t books may be u

sed.

SW

em

R

ua

B.C

om Second Y

ear Principles o

f Marketing (BCOM 215)

Objective: T

he objective of this course is to provide basic knowledge of concepts, principles,

tools and techniques of m

arketing.

Contents:

Unit I:

Intro

du

ction

: Natu

re, scop

e and importance o

f marketing; E

volution of m

arketing; Selling

vs Marketing; M

arketin

g m

ix, Marketing environm

ent: concept, importance, and com

ponents

(Econom

ic, Dem

og

raph

ic, Technological, N

atural, Socio-C

ultural and Legal).

Un

it II:

Co

nsu

mer B

ehav

ior: N

ature and Im

portance, Consum

er buying decision process, Factors

influ

encin

g

co

nsu

mer

bu

yin

g

beh

avio

r. M

ark

et

seg

men

tatio

n:

co

ncep

t, im

po

rtan

ce

an

d

bases; Target

market

selection; Positioning

concept, im

portance and

bases; Product

differentiation vs. market segm

entation.

Un

it Il:

Product:

Concept

andim

portance, Product

classifications; C

oncept o

f product m

ix:

Branding,

packaging and

labeling; P

roduct-Support

Services;

Product

life-cycle; N

ew

Product D

evelopment P

rocess; Consum

er adoption process.

Un

it IV:

Pricin

g: S

ignificance. Factors affecting price o

f a product. Pricing policies and strategies.

Dis

tribu

tion

C

han

nels

an

d P

hy

sic

al D

istrib

utio

n:

Ch

an

nels

of d

istrib

utio

n -

mean

ing

an

d

importánce;

Ty

pes

of distribution

channels; F

unctions o

f middle

man;

Factors

affecting

choice o

f distribution channel;

Wholesaling

and retailing:

Ty

pes

of R

etailers; e-tailing,

Ph

ysical D

istribu

tion

.

Ro

lclacu

Sw

er

yea

e

Un

it V:

Pro

mo

tion

: N

atu

re

and

im

po

rtance

of

pro

mo

tion

; C

om

mu

nicatio

n

pro

cess; T

yp

es o

f

promotion: advertising,

personal selling.

public relations

&

sales promotion,

and their

distinctive characteristics;

Promotion

mix

and factors

affecting promotion

mix

decisions,

Recent developm

ents in marketing: Social M

arketing, online marketing, direct m

arketing,

services marketing. green m

arketing, Rural m

arketing.

Suggested Readings:

1. K

otler, Philip, Gary A

rmstrong. Prafulla A

gnihotri and Ehsanul Haque. Principles of

Marketing. 13" edition. P

earson Education.

2. M

ichael, J. E

tzel, Bruce J.

Walker, W

illiam J S

tanton and Ajay P

andit. Marketing:

Concepts a

nd

Cases. (Special In

dian

Edition)., M

cGraw

Hill E

du

cation

3.

William

D

. Perreault,

and

M

cCarthy,

E. Jerom

e.,B

asic

M

arketing. P

earson

Education.

4.

Majaro,

Sim

on

. Th

e Essen

ce of Marketing. P

earson

Education, N

ew

Delh

i.

5. T

he Consum

er Protection A

ct 1986.

6. lacobucci and K

apoor, Marketing M

anagement: A

South Asian Perspective. C

engage

Learning.

7. B

agmar, Jain, A

grawal,

Sh

aktaw

at and

Sharm

a, Marketing M

anagement (E

nglish &

Hindi), A

jmera B

ook Com

pany Jaipur.

8. D

hru

v G

rewal, M

ichael Levy. M

arketing, M

cGraw

Hill E

du

cation

.

9. C

hhabra, T.N

., and S. K

. Grover. M

arketing Managem

ent. F

ourth Edition. D

hanpat

Rai &

Com

pany.

10. Neeru K

apoor, Principles o

f Marketing, PH

I Learning

11. Rajendra M

aheshwari, Principles of M

arketing, Intern

ation

al Book H

ouse

lelo

un

/ N

ee

B.C

OM

II YE

AR

(2.6) MONEY AND FINANCIAL sYSTEM

( BC

om 2165)

Objective: T

his course express the students to the working o

f money and financial

system prevailing in lndia.

Unit 1

Money- m

eaning and definition of m

oney, types of m

oney, functions and con

stituen

ts

of m

oney supply in India (MI,M

2.M3,M

4) and new m

onetary equations. Value of

money-Fisher and C

ambridge equations.

Un

it 2

Fin

ance: R

ole of finance in eco

no

my

finan

cial system- m

eaning and

components o

f financial system, In

flation

: Meaning, types, c

au

ses, co

ntro

l an

d

effectiven

ess of in

flation

. D

eflation

: meaning &

effect, Fin

ancial serv

ices- Fee b

ased

and Fund based services.

Un

it 3

Fin

an

cia

l Mark

ets- M

oney M

arket- m

eaning, con

stituen

ts and instru

men

ts, Ind

ian

Money M

arket. C

apital Mark

et- meaning, functions, instrum

ents, composition o

f

Ind

ian capital m

arket, Ro

le of sto

ck exchange in In

dia.

Un

it 4

Ind

ian B

anking System- R

BI, M

onetary Policy- meaning, objectives, in

strum

ents o

f

monetary policy ,Innovative tren

ds in In

dian

banking- Retail B

anking, E- B

anking

Intern

et Banking, E

lectron

ic Payment sy

stem- N

EF

T,E

CS

and RT

GS

.

Unit 5

Developm

ent ban

ks a

nd

Fin

an

cia

lIn

stitu

tion

s:

concept, objectives,fu

nctio

ns.

Fin

ancial

Institu

tion

s-ID

BI, IC

ICI, I1B

I, SID

B1, N

AB

AR

D. M

utu

al Fu

nd

s- con

cept,

objectives and working

Suggested R

eadings:

1.B.L.O

jha Money an

d F

inan

cial System, A

jmera B

oo

k C

ompany.

2.S

hek

har K

.C,

and

L

axm

i S

hek

har, B

anking theory an

d practice,

Vik

as publishing house,

New

Delhi.

3.Gupta S

wam

i Vashistha; B

anking and

finance, Ram

esh b

oo

k depot, Jaipur.

4.Seth. M.L

; Money and B

anking8

5.Saxena, Trivedi; M

udra, Banking E

vam V

yavhar

6. Triv

edi ,N

agar, Bh

att: Money an

d F

inan

cialSystem

, RB

D P

ub

lication

.

-

20

B.C

OM

I Y

EAR

2.7) BA

NK

ING

LA

W A

ND

PR

AC

TIC

E IN

IND

IA (Bcom

21t) O

bjectiv

e: Th

is cou

rse enab

les the stud

ents to know

the theory and practical of banking law

.

Unit 1

Law

s of B

ank

ing

in In

dia: E

volution of B

anking law in India, R

eserve Bank o

f

India Act 1934, B

anking Regulation A

ct 1949, Banking C

ompanies (A

cquisition&

Tran

sfer) Act 1970.

Un

it 2

Ban

ker C

usto

mer R

elation

ship

: Definition o

f the term banker and custom

er,

general and special relationship, Term

ination of relationship, T

ypes of B

ank acco

un

ts,

Special types of B

ank cu

sto

mers

- Minor, M

arried Wom

en, Pard

an

ash

een

Wo

men

,

illiterate, lunatic, Blind person, P

artnership firm, jo

int stock co

mp

any

, corporate

bodies, charitab

le trust, join

t Hindu fam

ily.

Un

it 3

Negotiable Instrum

ents: Meaning, characteristics, types of N

egotiable Instruments

Cheque, B

ill of exchange. Prom

issory no

te, Crossing o

f cheque, Endorsem

ent, Paying

bank(duties, rights, precautions and

protection), Collecting bank(duties, rights,

precaution and protection).

Un

it 4

Lo

an

an

d A

dv

an

ces: principle o

f sou

nd

lending, cla

ssificatio

n o

f secu

red

an

d

un

secured

loans(Lien, Pledge, H

ypothecation, cash credit, overdraft, discounting of

bills. S

ecu

rities-

Types o

f securities

(Guarentee),

SA

RF

EC

I Act, C

IBIL

.

Un

it 5

Lette

r of c

red

it- meaning, characteristics, T

ypes of L

ette

r of credit, P

erson

al and

Co

mm

erc

ial letter o

f credit, procedure of opening L

OC

, precaution in making

payments o

f LO

C. F

raud

or C

rime in B

anks- cau

ses a

nd

its preventions.

Suggested R

eadings:

1. T

rived

i , Nagar, B

hatt: Banking L

aw an

d P

ractice ln India, R

BD

Pu

blicatio

n.

2.

Mu

kesh

Mathur, B

anking Law

and

Practice In India, H

iman

shu

Pu

blicatio

n

3. M

anoj Ojha, B

anking Law

and Practice in

India,

Banking L

aw

and

Practice In lndia, S

ultan

Ch

an

d an

d S

on

s n

ew

Delh

i.

21

B.C

om. Third Y

ear 3.1

MA

NA

GE

ME

NT

AC

CO

UN

TIN

G (Paper C

ode: BC

OM

311)

Ob

jective: T

o im

part th

e stud

ents, k

no

wled

ge about the use o

f finan

cial, cost an

d o

ther data for

the purpose of m

anagerial planning control and decision making.

Unit

Managenm

ent A

ccounting: M

eaning, definition,

Objectives,

Nature

and Scope.

Dilfierence

befween financial accounting, cost accounting and m

anagement accounting, function, im

porlance and tech

niq

ues,

Ro

le of M

anag

emen

t A

ccou

ntan

t. F

un

dam

ental

of fin

ancial

statemen

t: Natu

re

and subject m

atte

r of statement o

f Profit and

Loss

and B

alance

Sh

eet as

per S

cheduleII| o

f

Com

panies Act 2013, L

imitation of financial statem

ent.

Financial

Statem

ent A

nalysis: Meaning and

definition, objective, importance,

type o

f finan

cia

l

analysis, T

oo

ls an

d

Techniques o

f F

inancial Analysis,

Lim

itation

o

f Analysis,

Analysis

of

comparative F

inan

cial Statement, C

om

mo

n Size Statem

ent, T

rend

Analysis,

Un

it II

Ratio A

nalysis: M

eaning, D

efinition, O

bjectives, L

imitation,

Classification,

Calcu

lation

an

d

interpretation of R

atios.

Analysis

of W

orking capital: Meaning,

Definitions, C

oncept, type,

com

po

nen

ts, D

etermin

ants,

Analysis o

f working capital, E

stimation o

f Working C

apital Requirem

ent, Tra

ditio

nal m

etho

d an

d

Op

erating

Cy

ele Meth

od

.

Unit III

Preparation of F

und flow Statem

ent, Cash F

low S

tatemen

t As p

er Ind AS

-7

Un

it IV

Budgeting

and B

udgetary C

ontrol: C

oncept o

f budget, budgeting

and

budgetary

control,

objectives, merits,

and lim

itations. Preparation of F

unetional budgets, S

alas Budget,

Pro

du

ction

Budget,

Cash

Budget,

Fixed

and flexible

budgets, Z

ero

base budgeting.

Programm

e and

performance budgeting.

Capital Budgeting

Techniques: Payback

period, Payback

profitability, Payback

reciprocal, accounting rate o

f return (AR

R), P

rofitability Index, Disco

un

ting

factor, cut-o

ff rate, Net p

resent

value method (N

PV

) and

Internal rate of return (IR

R).

Un

it-V

Analysis o

f Value A

ddition: Concept o

f Value addition, M

eaning and definition, Value A

dded Statem

ent, Calculation of V

alue Added R

atios, Preparation and Interpretation of Value A

dded S

tatement.

Balanced

Scorecard: Financial

Perspective, C

ustomer

Perspective, Internal

Business

Process

Perspective, Learning and G

rowth Perspectives,

Managem

ent Information and R

eporting System: M

eaning, Definition, Im

portance, Installation of M

anagement

Information

System,

Principles of good

information system

, Inform

ation,and

20 (

w

Rep

or

Reportiig.

Essential

of a good

reporting system,

Types

of accounting reports,

Lim

itation of

rep

ortin

g S

yste

m.

Suggested Reading:

.Rao

, Heda. G

upta Managem

ent Accounting, A

pex Publishing House, U

daipur. Charles T, H

orngren, G

ary L. Sundem, D

ave Burgstahler. Je

f O. Schatzberg Introduction to M

anugement A

ccountins Pearson E

ducation. A

grawal, A

grawal, M

anagement A

ccounting. Ram

esh Book D

epot, Jaipur 2

Anthony

A.

Atkinson,

Robert

S. K

aplan, Ella

Mae

Matsum

ura, S.

Mark

Young. M

anagemen

3. A

ccounting. Dorling K

indersl a) P

vl. Lid.

4 G

arrison H., R

ay and Eric W

. Noreen. M

anagerial Accounting. M

cGraw

Hil.

5. M

ahesh

wari,

S.N

. and

S.N

. M

ittal. M

anagement

Accounting.

Sh

ree Mah

avir

Bo

ok

Depot,

New

Delhi.

Khan, M

. Y. and

Jain, P.K

. Managem

en1 Accounting. M

cGraw

Hill E

du

cation

H.V

. Jham

b, F

un

dam

entals of M

anagement A

ccounting, A

ne B

oo

ks P

v. L

id. 1. T

ha

ww

M

a

21

7.2 G

OO

DS A

ND

SER

VIC

ES T

AX

LA

W (Paper C

ode: BC

OM

312)

Unit

CG

ST

/SG

ST

-

Im

po

rta

nt

term

s an

d d

efin

ition

s

un

der C

en

tral

Go

od

s an

d

Serv

ice T

ax

A

ct.

2017 and State G

oo

ds an

d S

ervice Tax A

ct. 2017. Concept o

f GS

T, M

eaning and scope of

supply, Levy an

d C

ollectio

n o

f tax.

Unit 1

CG

ST

/SG

ST

-

Tim

e

an

d

Valu

e o

f Su

pp

ly o

f g

oo

ds a

nd

/ or

services,

Inp

ut

Tax

C

redit.

Tran

sition

al Provisions, C

omposition

Schem

e, Concept o

f rev

erse charge, Job w

ork and

its

procedure, Vario

us Exem

ption under GS

T, Invoicing under G

ST

.

Un

it 111

CG

ST

/SG

ST

-M

ain

ten

an

ce o

f Acco

un

ts and

Records,

Dem

an

d and

reco

very

u

nd

er G

SI,

Misc

ella

neo

us provisions

un

der G

ST,

Registration

under th

e A

ct, Filling

of R

eturn

s an

d

Assessm

ent, Payment o

f Tax

, Refu

nd

un

der th

e Act.

Un

it IV

IGS

T

-

Scope of 1G

ST. Im

portant te

rms an

d d

efinitio

n u

nd

er Integrated Go

od

s and

Serv

ices

Tax

Act, 2

01

7. L

evy and

Co

llection

of IG

ST, Principles for determ

ining the place of supply

of goods and services, Z

ero rated Supply.

Un

it V

Cu

stom

s- Important te

rms &

definitions, Assessab

le Value, B

aggage, B

ill of Entry,

Du

tiable

Goods,

Foreign going vessel, Im

port, Im

port M

anifest, P

roh

ibited

Goods,

Shipping Bill

Store, Export Manifest, L

etter of C

redit, K

ind

s of duties

-

Basic an

d auxiliary.

Basis o

f levy

-ad

valo

rem specific duties, P

roh

ibitio

n o

f Export an

d Im

port of G

oo

ds.

Suggested readings:

1. A

bhishek Rastogi: P

rofessionals guide to GS

T from

ldeation to reality (2017)

Custom

Aet 1962 and R

ules

2. D

atey V.S

.: GS

T Ready R

eckoner, Tax

man

Publication,N

ew D

elhi

3. Patel, C

houdhary: Indirect Taxes, C

houdhary Publication, Jaipur 4.

Jain, Jain, Kaduniya, G

ST

& C

ustom L

aw, R

amesh B

ook Depot, Jaipur

5. C

om

mercial G

ST, Co

mm

ercial law publisher (India) P

vt: Ltd, New

Delhi.

6. R

ajat Mohan: illustrated

guide to GS

T (2017)

22

3.3 A

UD

ITIN

G (P

aper Code: B

CO

M 313)

Objective: T

o provide basic knowledge

of auditing principles,

procedures, types

and

techniques in accordance with current legal requirem

ents.

Unit

Auditing:

Introduction, Meaning, O

bjectives, B

asic Principles and Techniques;

Acco

un

ting

as necessity

and auditing as

luxury, Errors

and frauds,

Classification

of Audit, Interna

Control In

tern

al C

heck and Internal Audit U

nit-I1

Co

mm

en

ecem

en

t of a

ud

it: Audit

pro

gra

mm

e, audit w

orking system,

aud

it working papers,

aud

it no

te book, audit tick

marks, A

ud

it Pro

cedu

re -

Vouching and v

erification

of A

ssets &

Liabilities.

Unit 111

Au

dit

of L

imited

C

ompanies:

Com

pany A

ud

itor-

Qu

alification

s an

d

disq

ualificatio

ns,

Ap

po

intm

en

t, R

otation, R

emo

val,

Rem

un

era

tion

, Rights

and

D

uties, P

relim

inarie

s b

efo

re

Starting com

pan

y audit, L

iab

ilities of Statutory A

ud

itors u

nd

er th

e Com

panies Act 2

01

3

Unit IV

Au

dito

r's R

eport- Importance,

Contents,

ch

ara

cte

ristics o

f goodreport an

dT

ypes of repor

Audit certificate, In

vestig

ation

: Pro

cedu

re, object, au

dit an

d investigation, S

pecial Are

as o

f

Au

dit: Special fe

atu

res o

f Co

st audit, Tax

audit, and

Man

agem

ent audit;

Un

it V

Au

dit

of V

ariou

s in

stitutio

ns:

Ed

ucatio

n

institutions, C

inema, C

lubs, H

ospitals, R

ecen

t

Tre

nd

s in Auditing:

cod

e of c

on

du

ct an

d professional m

isconduct, Basic c

on

sidera

tion

s of

audit in ED

P E

nv

iron

men

t; Auditing S

tan

dard

s (elementary know

ledge);

Suggested Readings:

1. Jain, K

hadelwal, Pareekh, A

uditing, Ram

esh B

oo

k D

epot, Jaipur 2.

Jain, Jain, Chaturvedi, K

aduniya, Auditing, A

pex Publishing House, U

daipur

3. A

run

a Jha, A

uditing. Tax

man

n P

ub

licatio

n.

4. A. K. Singh, and G

upta Lovleen. Audiuing 1heory and Practice. G

algotia Publishing

Company.

5. G

upta, Kam

al Contem

porary Auditing, T

ata McG

raw H

ill, New

Delh

i

6. Jagdish Prasad, A

uditing, 7.

Tandon B

.N., Principles o

f Auditing, S

.Ch

and

and

Co

.New

Delh

i

uw

Jh

bin

h

ep

s

23

B.Com. Third Year Hum

an Resource Management (B(oM 319 Objective:

The objective of

the course

is to acquaint

students w

ith the

techniques and prineiples to manage hum

an resource of an

organization. U

nit 1: Introduction Hum

an Resource Management: Concept and Functions, Role. Status and competencies of

HR

M

anager, H

R Polieies. Evolution of HRM

, HRM

v

s HRD

. Emerging Challenges of Hum

an R

esouree Management; W

orkforce diversity: Empowerment; Downsizing: V

RS;

Hum

an R

esource Information System

Unit 11: Acquisition of H

uman R

esourceH

uman

Resource

Planning-Quantitative

and Qualitative dim

ensions; job analysis

Job

description

and job specification: Recruitment

and

process; test and interview; placement and induction

Concept and

sou

rces; Selection Concept

Unit 111: Training and Development

Concept and Im

potance; ldentifying Training and Development

Needs; D

esigning Training Program

me;

Role-Specific Effectiveness:

and Competency-Based

Training; Evaluating

Training Process

Outsoureing; M

anagement

Development;

Career

Training Developm

ent.

Unit V

: Performance A

ppraisal N

ature, objectives and importance;

Modern techniques

of perform

ance appraisal; potential appraisal

and employee counseling; job changes

-

transfers and promotions; Com

pensation: concept and

policies; job

evaluation; methods o

f wage paym

ents and incentive plans; fringe

benefits; performance linked com

pensation.

Un

it V: M

ainten

ance

Em

ployee health

and safety;

employee

welfare,

social security;

Em

ployer-Em

ployee relations-

an overview

; grievance-handling

and redressal;

Industrial D

isputes: causes

and settlem

ent machinery.

Readings Suggested:

1. G

ary Dessler. A

Fram

ewo

rk for H

uman R

esource Managem

ent. Pearson E

ducation. 2.

DeC

enzo, D.A

. and S.P. Robbins, P

ersonnel/Hum

an Resource M

anagement, P

earson

Education. 3.

Bohlendar and S

nell, Principles of H

um

an R

esourceM

anagement, C

engageL

earning4.

van

cevich

, John M. H

um

an R

esource Managem

ent. MeG

raw H

ill.

5. W

reather and Davis. H

um

an R

esource Managem

ent. Pearson E

ducation. 6.

Robert

L. M

athis and

John H

. Jackson.

Hum

an R

esource Managem

ent.Cengage Learning

7. T

N C

hhabra, Hu

man

Resource M

anagement, D

hanpat Rai &

Co., D

elhi 8.

Biswajeet Pattanayak, H

um

an R

esource Mam

agement, P

HI Learning

9. N

eeru Kapoor, H

um

an R

esource Man

agem

en, T

axmann P

ublication

Note: L

atest editio

n o

f text books may be used,

Wer

B.C

om

. Th

ird Y

ear

INT

ER

NA

TIO

NA

L M

AR

KE

TIN

G

(BC

DM

31

5)

Ob

jectiv

e:

Th

is co

urse

aim

s at

acq

uain

ting

stu

den

ts w

ith

the

op

era

tion

s o

f mark

etin

g

in

international env

iron

men

t.

Unit 1

International Marketing: N

ature, definition and seope of international m

arketings D

omestic m

arketing vs. International m

arketing International m

arketing environment

External and

internal. Identifying

and selecting

foreign m

arket; foreign

entry mode

decis

ion

s

Un

it I1:, Pro

du

ct Planning for In

tern

atio

nal

Mark

et:

Pro

du

ct designing;

Sta

nd

ard

izatio

n

vS

.

adaptation; Branding an

d packaging; labeling and quality issu

es ;After ale se

rvic

es.

Unit

II: International

Pricin

g:

factors influencing

international price; P

ricing process:

pro

cess an

d

meth

od

s; In

tern

atio

nal price

quotation an

d

pay

men

t te

rms

: P

rom

otio

n

of

pro

du

ct/Serv

ices A

broad; M

eth

od

s of international promotion

; D

irect

mail

an

d

sale

s

literature.

Un

it IV: A

dvertising P

erso

nal Selling trad

e fairs and ex

hib

ition

s. In

tern

atio

nal D

istribu

tion

Distrib

utio

n

ch

an

nels

and

logistics

decisions, S

election

an

d appointm

ent o

f foreign sale

s

agents.

Un

it V: E

xport policy an

d practices in India;

Ex

im policy

An

ov

erv

iew

;trends in Ind

ia's

foreign trad

e .Steps

in starting

an

export

business;P

rod

uct

selection

; M

ark

et

Selection;

Export pricing; E

xport finan

ce

. D

ocu

men

tatio

n E

xport; procedures; Export

assis

tan

ces a

nd

incen

tives.

Suggested Readings:

1. Intern

ation

al Mark

etin

g S

ah

itya B

haw

an

2.Antrashstriya vipan

Sah

itya B

haw

an

3 International Marketing R

BD

publications 4 Interanational M

arketing Ajm

era publications 5 A

ntrashstriya vipan R

BD

publications 6 A

ntrashstriya vipan A

jmera publications

Note: L

atest edition of text books m

ay be used

elelau

l

e

25

B.C

OM

III YE

AR

(3.6) Financial Managem

ent (BC

oM 3

|6)

Objective:

To

familiarize

the

stud

ents

wilh

the

principles and

practiccs o

l financial

man

agem

ent.

Unit-1

Business finance-

Meaning.

nature, scope, objectives of financial

managem

ent, Financia

goals-profit v/s wealth

max

imizatio

n,

Ro

le of financial

fun

ction

s of business, M

anagcment

and

organization o

f finan

ce, changing ro

le o

f finan

ce an

d

finan

ce manager-traditional

an

d

mo

dern

approach. Tim

e v

alue o

f mo

ney

- calc

ula

tion

of sim

ple and

compound

inte

rest.

Un

it-2

Capital

str

uctu

re-D

ete

rm

inan

ts o

f capital stru

cture, optim

um capital

structu

re,

Th

eo

ries

ol

capital stru

ctu

re, co

rpo

rate securities-

Equity shares, preference

shares

kin

ds ad van tages

an

d disadvantages.

Co

st of capital- C

ost o

f equity, preference sharcs, d

eben

tures,

reta

ined

earnings an

d W

eighted averag

e co

st of capital. U

nit -3

Capitalization-

Meaning,

Th

eories

of

capitalization, D

ifference

betw

een

capital an

d

capitalization, ov

er an

d u

nd

er capitalization -definitions, cau

ses, disadvantages and re

med

ies.

Deb

en

ture

s- kinds,

importance

and lim

itation

s. H

ybrid d

eb

t in

stru

men

ts.

Leverages-

operating an

d fin

an

cia

l leverages, E

BIT

-EP

S analysis.

Un

it-4

Deriv

ativ

es-

meaning,

characteristics,

forw

ard

an

d

futu

re

con

tracts, participants

and

mech

an

ism.

Options-

call an

d

put options,

pricing o

f options. F

inan

cial planning

and

forecasting. D

ivid

end

d

ecision

s- m

eaning, essen

tials o

f so

un

d

div

iden

d

policy- types,

Rele

van

ce an

d irre

lev

an

ce m

od

els of d

ivid

end

policy.

Un

it-5

Inv

estmen

t decisio

ns- C

apital budgeting- meaning,

pro

cess, Payback period method, A

RR

,

NPV

, IR

R an

d Profitability

ind

ex m

etho

ds. M

anagement o

f assets

- Cash,

Receiv

ables an

d

Inv

ento

ry m

anag

emen

t.

Suggested Readings:

I.Rao, Singh, R

ao. F

inan

cial Managem

ent, Apex Publishing H

ouse.

2.Khan ,Jain. B

asic finan

cial managem

ent, Mc G

raw hill ed

ucatio

n.

3. Agraw

al, Agraw

al, Ko

thari. F

inan

cial managem

ent, Ram

esh book depot.

4. Dave, N

agar, Sojatiya, Goyal. F

inancial managem

ent, Ajm

era book co

.

5. Pandey 1.M. financial m

anagement, V

ikas publications