Indus International University - iiuedu.in · Indus International University School of Business...

Indus International University

School of Business Management

B.COM.

Academic Session (2017 onward)

COURSE STRUCTURE – BCOM (SEMESTER SYSTEM)

Course Codes Subjects Lecture P/T Credits

1

Semester I

UCO101 Micro Economics 4 4

UCO102 Financial Accounting 4 4

UCO103 Fundamentals of Management 4 4

UMA308 Business Statistics 4 4

UCA103 Computer Fundamentals – I 3 3

UEN004 Practical Communicative English I 02

1

192

20

Semester II

UCO201 Macro Economics 4 4

UCO202 Cost Accounting 4 4

UCO203 Business Law 4 4

UCA207 Computer Fundamentals – II 3 3

Environmental Studies 4 4


1

192

20

Semester III

UCO301 Company Law and Secretarial Practices 4 4

UCO302 Management Accounting 4 4

UCO303 Marketing Management 4 4

UCO304 Human Resource Management 4 4

UBA302 Business Environment 4 4

UEN006 Practical Communicative English III 02

1

2

202

21

Semester IV

UCO401 Security Analysis and Portfolio Management 4 4

UCO402 Business Ethics 4 4

UCO403 Auditing 4 4

UCO404 International Finance 4 4

UCO405 Banking and Insurance 4 4

UEN007 Practical Communicative English IV 02

1

202

21

Semester V

UCO501 Corporate Accounting 4 4

UCO502 Entrepreneurship and Small Business 4 4

UCO503 Working Capital Management 4 4

UCO504 Income Tax Laws 4 4

UBA501 Consumer Behaviour 4 4

UEN008 Practical Communicative English V 02

1

202

21

Semester VI

UCO601 Business policy & Strategy 4 4

UCO602 Financial Services 4 4

UCO603 Research Methodology 4 4

UCO604 Financial Management 4 4

UEN009 Practical Communicative English VI 02

1

3

162

17

TOTAL CREDITS 120



Semester I







1

192

20

Unit -I

4

CourseCodes

SubjectsLectur

eP/T

Credits

Semester I


Introduction: - Meaning, Nature and Scope of Micro Economics, Basic Economic Problems.Utility Analysis: - Law of Diminishing Marginal Utility, Equi-marginal utility.Analysis of Demand: - Concept, Elasticity and their types, Determinants and Importanceof Elasticity of Demand Supply Analysis: - Concept and Law of Supply, Factors AffectingSupply.

Unit –II

Laws of Returns: - Production Function in Short-Run and Long Run. Revenue Concepts- Total Revenue, Marginal Revenue, Average Revenue and their relationship. Unit –III

Pricing Under Various Market Conditions: - Perfect Competition - Equilibrium of Firmand Industry under Perfect Competition. Monopoly: - Price Determination. MonopolisticCompetition: - Price and Output Determination under Monopolistic Competition.

Unit –IV

Rent: Concept, Meaning, Types, Theories of Rent – Classical and Modern; Quasi Rent;Wages: Meaning, Kinds and Theories; Interest: Concept, Gross and Net Interest,Theories of Interest: Classical, Neo – Classical, Liquidity Preference and Modern; Profit:Meaning, Characteristics, Gross and Net Profit, Theories of Profit.

Suggested Readings/ Books:

1. Koutsoyiannis A (2008). Modern Microeconomics, Macmillan New Delhi.

2. Ahuja H.L. (2009). Advanced Economic Theory, S. Chand & Co., New Delhi.



Semester I


Financial Accounting

Unit I

5

Single Entry System, Accounts of Non- Profit Organizations; Insolvency Accounts.

Unit II

Royalty Accounts, Hire Purchase and installment system; Consignment and Joint-Venture.

Unit III

Partnership Accounts: Fixed and Fluctuating Capitals; Interest on Capital; Interest on

Drawing; Past Adjustments and Guarantee.

Unit IV

Partnership Accounts: Admission, retirement and death of a partner; Dissolution of a

partnership firm (excluding Garner v/s Murray, Gradual Realization and Piecemeal

Distribution).


1. Sehgal, Ashok & Deepak ( 2 0 0 7 ) . Financial Accounting, Taxman s Allied ‟Services.

2. Maheshwari, S. N. ( 2 0 0 9 ) . Financial Accounting, Vikas Publishing House



Semester I


Unit I

Definition of Management – Science or Art – Management and Administration –Development of Management Thought – Contribution of Taylor and Fayol – Functions ofManagement – Types of Business Organisation.

6

PLANNING -Nature & Purpose – Steps involved in Planning – Objectives – SettingObjectives – Process of Managing by Objectives – Strategies, Policies & PlanningPremises- Forecasting – Decision-making

Unit II

ORGANISING -Nature and Purpose – Formal and informal organization – OrganizationChart – Structure and Process – Departmentation by difference strategies – Line andStaff authority – Benefits and Limitations – De-Centralization and Delegation ofAuthority – Staffing – Selection Process - Techniques – HRD – ManagerialEffectiveness

Unit III

DIRECTING -Scope – Human Factors – Creativity and Innovation – HarmonizingObjectives – Leadership – Types of Leadership Motivation – Hierarchy of needs –Motivation theories – Motivational Techniques – Job Enrichment – Communication –Process of Communication – Barriers and Breakdown – Effective Communication –Electronic media in Communication.Unit IVCONTROLLING -System and process of Controlling – Requirements for effectivecontrol – The Budget as Control Technique – Information Technology in Controlling –Use of computers in handling the information – Productivity – Problems andManagement – Control of Overall Performance – Direct and Preventive Control –Reporting – The Global Environment – Globalization and Liberalization – International

Management and Global theory of Management.

Suggested Readings/ Books:1. Harold Kooritz & Heinz Weihrich (1998). Essentials of Management, Tata

McGraw Hill.

2. Joseph L Massie (2003). Essentials of Management, Prentice Hall of India



Semester I


Unit – I

Progressions: Application of Arithmetic Progression and Geometric Progression.Arithmetic progressions finding the „n th term of an AP and also sum to „n terms of an‟ ‟

7

AP. Insertion of Arithmetic means in given terms of AP and representation of AP.Geometric progression: finding nth term of GP

Unit – II

Interest Applications: Simple interest, compound interest including half yearly andquarterly calculation.

Unit – IIIPercentage and Ratios’ Applications: Percents, Commissions, Discounts, e.g., billdiscounting, mark up and concepts of Ratios.

Unit – IV

Interpolation: Binomial, Newton and Lagrange’s Method

Corporate and Special Applications: Computation of the costs and proceeds of stockbuy and- sell; Computation of rates of yield and gains or losses on the purchase andsale of stocks; Computation of gains and losses on convertible and callable bonds,annual interest, accrued interest, and annual yield and computation of a rate of yield tomaturity


1. P.R. Vittal (2008). Business Mathematics.

2. D.C. Sancheti and V.K. Kapoor (2007). Business Mathematics.



Semester I


Unit-Introduction to Computer:-Definition, Characteristics.. Generation of Computers, Capabilitiesand Limitations. Introduction to Operating System. Concept of Bios, Booting Files. BasicComponents of a Computer System-Control Unit, ALU, Input/output functions andcharacteristics. Memory Introduction, Classifications- Volatile Memory and Non- Volatile ,Flash Memory, ROM, RAM, EPROM, PROM, EEPROM other types of memory.Unit-II

8

Input, Output and storage Units:-Computer Keyboard, Pointing Devices: Mouse, Trackball,Touch Panel, and Joystick, Light Pen, Scanners, Various types of Monitors, Touch-sensitivescreens, Optical Recognition System, Pen based systems, Digitizers,MICR, OCR, OMR, Bar-code Reader, digital camera. Hard Copy Devices:- Impact and Non-Impact Printers- Daisy Wheel, Dot Matrix, Line Printer, Chain Printer, Comb Printers, NonImpact Printers- DeskJet, Laser Printer, Thermal Transfer Printer, Barcode Printers, Electrostatic printers and plotters.Unit-IIIHigh Level Language and Low Level Language, Software and its different types-SystemSoftware, Application software. Hardware , Firmware, , Compiler, Interpreter andAssembler. File Allocation Table ( FAT , FAT 32 & NTFS). Introduction to algorithm and Flowchart: - Representation of an algorithm, flowchart symbols and levels of flow chart, rules,advantage and limitations of flowchart and pseudo code.

Unit-IVTesting and Debugging:-Definition of testing and debugging , types of program errors,testing of programs, debugging a program for syntax and logical errors, difference betweentesting and debugging. Booting process details of Dos and Windows:- DOS system files ,Internal and External Commands , Difference between External and Internal Commands.Internal Commands:- MD, CD, RD, COPY CON, TYPE, DATE & TIME, VOLUMEVERSION, REN, PROMPT, CLS, DIR/P/W, COPY , DEL Etc. External commands:-FORMAT , DISKCOPY, DISKCOMP, XCOPY, CHKDISK, SCANDISK,HELP, DEBUG,

PRINT etc.Suggested Readings/ Books:

1. P.K. Sinha (2006). Computer Fundamentals.

2. Naveen Prakash (2009). Introduction to Database Management.



Semester I


1

UEN004 Practical Communicative English - I 2 1

9

Following will be the mode in which the subject Practical English Communication will be implemented from Aug 2015onwards for all our semesters of all courses at IIU except M.Phil & PhD as a subject. Each class will have 30-35 studentsonly (sometime made by combining classes of lower strength)

Name: Practical English Communication

Subject Code: -----

Credits: 1

No. of Periods: 2

Rationale: The full two semesters will be spent on the following practice: loud Reading, Paying attention, correcting ownmistakes and other’s mistakes, Tongue rolling, mindset change. The rationale for doing above is based on the importanceof removing the initial hesitation and this can be done by making them read aloud through Home preparation (newspaperReading, Magazine reading etc..). The faculty will maintain strict discipline and marks will be awarded for the students forthe same. Good use of ICT be made so that audio and video recording can be shown for better pick-up.

There will be a video taken of each individual student in first few classes when he reads.

Evaluation: Evaluation will be done in the following manner:

50% marks on Attendance

(a) 50% marks on video and performance level

The class teacher is solely responsible for the improvement of the students and their evaluation. Each Dean will monitorthe same. A proper feedback of each class be made a practice so that necessary corrections or modifications can bemade as we go along. This practice session may become our USP because English is a concern area for all students ofIIU.

1. Reading: 1st & 2nd Sem

(a) Pronunciation(b) Pause(c) Diction(d) Voice modulation etc….

Semester II



10





1

192

20

Semester II


11

Unit I

National Income: Concept and Constituents, measurement, difficulties andimportance.

Unit II

Consumption Function, ,Multiplier: Static and Dynamic, Limitations, Leakages andImportance.

Unit III

Marginal efficiency of Capital, prospective yield, determinants and importance,TradeCycle : Theories, Measures to control trade cycles

Unit lV

Monetary Policy: Constituents, objectives and role in economic development,FiscalPolicy: Constituents, objectives and role in economic development,Inflation: Types,stagflation (Philip s curve), Theories of Demand Pull and Cost Push inflation causes,‟effects and measures to control inflation.


1. Koutsoyiannis A. (1999). Modern Microeconomics: Macmillan New Delhi.

Ahuja H.L. (2010). Advance Economic Theory:.; S.Chand & Co., New Dehli

Semester II


Unit I

Introduction : Evolution, Objectives, Importance & Advantages of Cost Accounting, Difference between CostAccounting & Financial Accounting, Limitations of Financial Accounting.

12

Unit II

Cost Concepts : Cost Accounting. Classification of Costs with different parameters. Cost Allocation &Apportionment

Unit III

Material Cost : Material control procedure. Documentation. Stock Ledger, Bin card. Stock levels. E.Q.C

Unit IV Labour Cost : Composition of Labour cost, Labour cost records, Overtime/ Idle time/ Incentive Schemes.

Suggested Reading: 1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan , Cost Accounting: AManagerial Emphasis, Pearson Education. 2. Jawahar Lal, Cost Accounting. McGraw Hill Education 3. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. PHI Learning 4. Rajiv Goel, Cost Accounting. International Book House 5. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi. 6. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. KalyaniPublishers 7. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, NewDelhi. 8. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. ShriMahavir Book Depot, New Delhi. 9. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons 10. H.V. Jhamb, Fundamentals of Cost Accounting, Ane Books Pvt. Ltd.

Semester II


13

Unit–I Law of Contract (1872): Concept and Essentials of Contract. Classification of Contract. Offer and

Acceptance. Capacity of Parties. Consideration. Free Consent. Legality of Object. Void Agreement.

Quasi Contracts. Performance of Contract. Discharge of Contract. Remedies for Breach of Contract.

Unit–II Foreign Exchange Management Act 2000: Definition, Features and Main Provisions.

Unit-III Negotiable Instrument Act 1881: concept and Features of Negotiable Instrument. Promissory Note.

Bills of Exchange and Cheque. Holder and Holder in Due Course. Crossing of Cheque. Negotiation.

Dishonour and Discharge of Negotiable Instrument.

Unit-IV Sales of Goods Act 1930: Sale of Goods – Definitions, Classification and price. Conditions and

Warranties. Transfer of Property in Goods. Performance of the Contract of Sales. Unpaid Seller.

Sale by Auction.

Unit–V The Consumer Protection Act 1986: Salient Features. Definition of Consumer. Grievance Redressal

Machinery.

Suggested Readings: 1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, VikasPublishing House, New Delhi. \. 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, NewDelhi. 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, McGraw Hill Education, 6th ed. 9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education 10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi.

Semester II


14

Unit IData, Information, Intelligence, Information Technology, Information System,evolution, types based on functions and hierarchy, System developmentmethodologies, Functional Information Systems, DSS, EIS, KMS, GIS,International Information System.

UNIT II SYSTEM ANALYSIS AND DESIGN

Case tools - System flow chart, Decision table, Data flow Diagram(DFD), Entity Relationship (ER), Object Oriented Analysis andDesign(OOAD), UML diagram.

UNIT III DATABASE MANAGEMENT SYSTEMS

DBMS – HDBMS, NDBMS, RDBMS, OODBMS, Query Processing, SQL,Concurrency Management, Data warehousing and Data MartTEXTBOOKS

1. Robert Schultheis and Mary Summer, Management Information Systems –The Managers View, Tata McGraw Hill, 2008.

2. Kenneth C. Laudon and Jane Price Laudon, Management InformationSystems – Managing the digital firm, PHI Learning / Pearson Education,PHI, Asia, 2012.

REFERENCES1. Rahul de, MIS in Business, Government and Society, Wiley India Pvt Ltd, 20122. Gordon Davis, Management Information System : Conceptual

Foundations, Structure and Development, Tata McGraw Hill, 21st

Reprint 2008.

3. Haag, Cummings and Mc Cubbrey, Management Information Systemsfor the Information Age, McGraw Hill, 2005. 9th edition, 2013.

Semester II


15

( From the Concerned Department)

Semester II

UEN005 Practical Communicative English II 02

1

16

Following will be the mode in which the subject Practical English Communication will be implemented fromAug 2015 onwards for all our semesters of all courses at IIU except M.Phil & PhD as a subject. Each class willhave 30-35 students only (sometime made by combining classes of lower strength)


Subject Code: -----

Credits: 1

No. of Periods: 2

Rationale: The full two semesters will be spent on the following practice: loud Reading, Paying attention,correcting own mistakes and other’s mistakes, Tongue rolling, mindset change. The rationale for doing above isbased on the importance of removing the initial hesitation and this can be done by making them read aloudthrough Home preparation (newspaper Reading, Magazine reading etc..). The faculty will maintain strictdiscipline and marks will be awarded for the students for the same. Good use of ICT be made so that audio andvideo recording can be shown for better pick-up.




(b) 50% marks on video and performance level

The class teacher is solely responsible for the improvement of the students and their evaluation. Each Dean willmonitor the same. A proper feedback of each class be made a practice so that necessary corrections ormodifications can be made as we go along. This practice session may become our USP because English is aconcern area for all students of IIU.

2. Reading: 1st & 2nd Sem

(e) Pronunciation(f) Pause(g) Diction(h) Voice modulation etc….

Semester III

17







1

202

21

Semester III

18


Unit I

. Meaning and Nature of a Company

Unit II

Memorandum of Association and Articles of Association ,

Unit III

Prospectus , Directors : Position, Appointment and Removal

Unit IV

Company Secretary

Books Recommended:

1. S.Srikanth , Shanti Rekha Rajagopal ,Revathy Blakrishnan, Corporate Laws and Secretarial Practice, Jain Book

2. M C Kuchhal, Secretarial Practice, Vikas Publishing House, New Delhi.

3. Sangeet Kedia, Advanced Company Law And Practice, Pooja Law Publishing Company

Semester III

19


UNIT I

Introduction to cost accounting-Objectives and scope of cost accounting, cost centresand cost units, cost classification for stock valuation, profit measurement, decisionmaking and control. Relationship of cost accounting, financial accounting, managementaccounting and financial management.

UNIT II

Cost Ascertainment-(a) Material Cost-Procurement procedures - store procedures anddocumentation in respect of receipts and issue of stock.

(b) Employee Cost-Attendance and payroll procedures, overview of statutoryrequirements.

UNIT III

Costing Systems-Job Costing, Batch Costing, Contract Costing, Process Costing, Operating Costing System.

UNIT IV

Various types of standards, setting of standards, basic concepts of material and labourstandards and variance analysis. Budgets and Budgetary Control-The budget manual.


1. Maheshvari S.N. (2003). Principles of management accounting, Sultan Chand.

2. Pandey I.M. (2004). Management accounting, Vikas publishing house.

20

Semester III


UNIT I

Introduction : Nature and scope of marketing; Importance of marketing as a businessfunction and in the economy; Marketing concepts – traditional and modern; Selling vs.marketing; Marketing mix; Marketing environment.

UNIT II

Consumer Behaviour and Market Segmentation: Nature, scope and significance ofconsumer behaviour; Market segmentation – concepts and importance; Bases formarket segmentation. Product: Concept of product, consumer, and industrial goods;

UNIT III

Price: Importance of price in the marketing mix; Factors affecting price of aproduct/service; Discounts and rebates. Distributions Channels and PhysicalDistribution: Distribution channels – concept and role; Types of distribution channels;Factors affecting choice of a distribution channel; Retailer and wholesaler.

UNIT IV

Promotion : Methods of promotion; Optimum promotion mix; Advertising media – theirrelative merits and limitations; Characteristics of an effective advertisement’.


1. Kotler Philip and Armstrong Gary (1999). Principles of Marketing; Pearson

Education

2.Arun Kumar (2005). Marketing Management, Vikas Publications

Semester III

21


UNIT I

Human Resource Management – Overview : Scope & Coverage of HRM, Development ofHR Functions, Structure and Function of HR Manager, Role of Line Managers in ManagingHuman Resources.

UNIT II

Human Resource Planning : Need for HR Planning Assessment of available HR in theOrganization,Work load Analysis, Manning Norms, Demand Analysis of Future Requirementof HR, HR Policy.

UNIT III

3. Employment Administration : Recruitment & Selection of HR – Methods and Processes;Training &Development of HR – Types and Techniques; Performance Appraisal –Instruments and Administration; Discipline & Grievance Handling; Wage & SalaryAdministration.

UNIT IV

Industrial Relations in India : Concepts, Theory, Approaches, Context of IR; Growth andStructure of Trade Unionism, Trends in Industrial Disputes; Industrial Disputes SettlementMachinery under ID Act, Collective Bargaining; Worker’s Participation in Management;Labour Welfare.


1. V.S.P. Rao (2007). Human Resource Management, Excel Books.

2. C.S. Venkata Ratnam & B.K. Srivastava (2006). Personnel Management and

Industrial Relations, Tata McGraw Hill.

22

Semester III


Unit–I Introduction: Concept, Components and Significance of Business Environment. Economic Systems –Salient Features of Capitalism, Socialism and Mixed Economy. A Brief Profile of Indian FinancialSystem – Financial Markets, Financial Intermediaries, Financial Assets and SEBI.

Unit–II Economic Environment: Natural Resources in India – Land, Forest, Minerals, Energy and HumanResources. Economic Policy and Regulations – Trade Policy, Agricultural Policy, Employment Policy.Trade Agreements – Bilateral and Multilateral agreements. Planning Machinery in India. TheCurrent Five Year Plans – Major Policies & Resource Allocation. Export-Import Policy.

Unit–IV Socio-Cultural Environment: Nature of Indian Society and Ethos, Social Interest, Institutions andValues vis-à-vis Industrial Development. Social Responsibility of Business. Consumerism andBusiness Ethics.

Recommended Books: 1. Rangarajan, C.A.; Perspective in Economics, S.Chand & Sons, New Delhi 2. Cherunilam, Francis; Business Environment - Text and Cases, HimalayaPublishing House. 3. Aswathappa, K.; Essentials of Business Environment, Himalaya PublishingHouse, New Delhi.

23

Semester III


1

I/II/III/IV/V/VI/VII semester wise

Scheme & Syllabus

Following will be the mode in which the subject Practical English Communication will be implemented from Aug 2015 onwardsfor all our semesters of all courses at IIU except M.Phil & PhD as a subject. Each class will have 30-35 students only (sometimemade by combining classes of lower strength)

24

Name:

25

Practical English Communication

1o. of Periods: 2

Rationale: The full two semesters will be spent on the following practice: loud Reading, Paying attention, correcting ownmistakes and other’s mistakes, Tongue rolling, mindset change. The rationale for doing above is based on the importance ofremoving the initial hesitation and this can be done by making them read aloud through Home preparation (newspaper Reading,Magazine reading etc..). The faculty will maintain strict discipline and marks will be awarded for the students for the same. Gooduse of ICT be made so that audio and video recording can be shown for better pick-up.




(c) 50% marks on video and performance level

The class teacher is solely responsible for the improvement of the students and their evaluation. Each Dean will monitor thesame. A proper feedback of each class be made a practice so that necessary corrections or modifications can be made as we goalong. This practice session may become our USP because English is a concern area for all students of IIU.

1.Public Speaking: 3rd, 4th & 5th Sem

a) Self Introductionb) Bigger group presentation (Oral & PPT)c) Smaller Group presentationd) Situation based /Task basis presentation and discussion in the class etc..

26

Semester IV



UCO403 Auditing 4 4




1

202

21

27

Semester IV


Unit I

Financial Markets-Financial Assets /Instruments-Investment Objectives

Unit II

Analysis of Different types of risk and return –Measures of return and risk-Determinants of required rate of return

Unit III

Organization and function of equity market and bond market

Unit IV

Mutual Funds

Suggested Readings: 1. Security Analysis and Portfolio Management by Donald E. Fischer Ronald J.Jordan, Publisher: Prentice-Hall of India 2. Security Analysis And Portfolio Management by V. Gangadhar, Publisher:Anmol Publications 3. Security Analysis And Portfolio Management 6th Edition, by Fischer Donald Eand Jordan Ronald J, Publisher: Prentice hall of India 4. Security Analysis And Portfolio Management by S Kevin Publisher: Prentice hallof India

28

Semester IV


Unit IType of Environment-internal, external, micro and macro environment. Competitivestructure of industries, environmental analysis and strategic management. Managingdiversity. Scope of business, characteristics of business. Objectives and the uses ofstudy. Process and limitations of environmental analysis.

Unit IINature of Economic Environment. Economic factors-growth strategy, basic economicsystem, economic planning, Economic policies- new industrial policy, FEMA, Monetaryand fiscal policies. Consumer Protection Act and Competition Law. Liberalization,Privatization and Globalization of Indian Economy, Trends and Issues.Unit IIINature and impact of culture on business, culture and globalization, socialresponsibilities of business, social audit, business ethics and corporate governance,Demographic environment population size, migration and ethnic aspects, birth rate,death rate and age structureUnit IVFunctions of state, economic roles of government, government and legal environment.The constitutional environment, rationale and extent of state interventionRecommended Books: 1. Rangarajan, C.A.; Perspective in Economics, S.Chand & Sons, New Delhi 2. Cherunilam, Francis; Business Environment - Text and Cases, Himalaya PublishingHouse. 3. Aswathappa, K.; Essentials of Business Environment, Himalaya Publishing House,New Delhi.

29

UCO403 Auditing 4 4

UNIT I

Auditing Concepts – Nature and limitations of Auditing, Basic Principles governing an audit,Ethical principles and concept of Auditor’s Independence, Relationship of auditing withother disciplines..Auditing engagement – Audit planning, Audit programme, Control ofquality of audit work–Delegation and supervision of audit work. Documentation – Auditworking papers, Audit files: Permanent and current audit files, Ownership and custody ofworking papers. Audit Evidence.

UNIT II

Internal Control – Elements of internal control, Review and documentation, Evaluation ofinternal control system, Internal control questionnaire, Internal control check list, Tests ofcontrol, Application of concept of materiality and audit risk, Concept of internal audit.Internal Control and Computerized Environment, Approaches to Auditing in ComputerizedEnvironment. Audit Sampling. Analytical review procedures. Audit of payments – Generalconsiderations, Wages, Capital expenditure, Other payments and expenses,Petty cashpayments, Bank payments, Bank reconciliation.

UNIT III

Audit of receipts – General considerations, Cash sales, Receipts from debtors, OtherReceipts.Audit of Purchases .Audit of Sales.Audit of suppliers’ ledger and the debtors’ledger – Self-balancing and the sectional balancing system,Total or control accounts,Confirmatory statements from credit customers and suppliers, Provision for bad anddoubtful debts, Writing off of bad debts.Audit of impersonal ledger –, Distinction betweenreserves and provisions, Implications of change in the basis of accounting.

UNIT IV

Audit of assets and liabilities.Company Audit – Audit of Shares, Qualifications.


1. Kamal Gupta & Ashok Arora (2008). Fundamentals of Auditing,Tata McGraw Hill2. Emily Woolf (2005). Auditing Today, Prentice Hall.

30


UNIT I

Financial System- An overview of the Indian financial System. Definition, Introduction,

Significance and its relationship with economic development. The constituents, structure

and features of Indian financial system. Recent developments

UNIT II

Financial markets- Concept, Features, Functions, Structure, types, role of financial markets

in economic development.

UNIT III

Major Indian financial institutions- IDBI, IFCI, ICICI, IRCI & SFC’s management,working,

operations and performance and recent developments, Concept of Universal Banking.

Investment Bankers: UTI, LIC, GIC, and mutual funds and their role,performance and

recent developments.

UNIT IV

New issue markets: Nature, features, functions, methods of new issue, Secondary markets:

Nature, features, functions, role of stock markets, stock exchanges, OTCEI, NSE, recent

developments and SEBI guidelines.Non-banking financial institutions: Objectives,

functioning, Regulations and recent developments, Role of Commercial Banks in industrial

finance and RRBs.

31


1. M.Y. Khan (2007). Indian Financial Theory and Practice

2. R.M. Srivastava (2005). Management of Indian Financial Institutions


Unit I Ancillary Services of Banks

Safe custody of valuables. Lockers. Remittances – RTGS/NEFT/Drafts. Fee based services- Issuing Guarantees and letters of credit. Selling Third Party Products- Insurance and Mutual fund units. Credit Cards, Debit Cards. Brokerage and Demit Services.

Unit II

Innovations in Banking Technology Bank Computerization. Core Banking. Online Banking. Mobile Banking. Internet Banking. ATMs.

Unit III

Organization of a Bank Branch Bank Branch Set up, Strong Room. Front Office, Back Office. Security Arrangements in Bank. Clearing Houses.

4. Basics of Business Mathematics Calculation of simple interest and Compound Interest. Calculations of interest on fixed rate and Floating rate. Calculation of EMIs.

32

Calculations of interest on Savings Accounts. Calculations of date of maturity of bills of exchange

Unit IV

Reserve Bank of India Regulations on Banks Cash Reserve Ratio. Statutory Liquidity Ratio. Bank Rate. Repo Rate. Reverse Repo Rate. Base Rate.


1

UEN007 Practical Communicative English - IV 2 1

I/II/III/IV/V/VI/VII semester wiseScheme & Syllabus

Following will be the mode in which the subject Practical English Communicationwill be implemented from Aug 2015 onwards for all our semesters of all courses at IIUexcept M.Phil & PhD as a subject. Each class will have 30-35 students only (sometimemade by combining classes of lower strength)


Subject Code: -----

Credits: 1

No. of Periods: 2

Rationale: The full two semesters will be spent on the following practice: loudReading, Paying attention, correcting own mistakes and other’s mistakes, Tonguerolling, mindset change. The rationale for doing above is based on the importance ofremoving the initial hesitation and this can be done by making them read aloudthrough Home preparation (newspaper Reading, Magazine reading etc..). The facultywill maintain strict discipline and marks will be awarded for the students for the same.Good use of ICT be made so that audio and video recording can be shown for betterpick-up.



33


(d) 50% marks on video and performance level

The class teacher is solely responsible for the improvement of the students and theirevaluation. Each Dean will monitor the same. A proper feedback of each class be madea practice so that necessary corrections or modifications can be made as we go along.This practice session may become our USP because English is a concern area for allstudents of IIU.


e) Self Introductionf) Bigger group presentation (Oral & PPT)g) Smaller Group presentationh) Situation based /Task basis presentation and discussion in the class etc..

Semester V

UCO501 Corporate Accounting 4

UCO502 Entrepreneurship and Small Business 4

UCO503 Working Capital Management 4

UCO504 Income Tax Laws 4

UBA501 Consumer Behaviour 4

UEN008 Practical Communicative English V 02

34

UCO501 Corporate Accounting 4

UNIT I

Issue of shares, forfeiture and Re-issue of forfeited shares – Issue of debentures –

Redemption of preference shares and debentures.

UNIT II

Amalgamation, Absorption and external reconstruction – Internal reconstruction different

methods of purchase consideration – liquidation of a company – liquidators final statement

of account only

UNIT III

Accounts of Holding company – preparation of consolidated balance sheet (Excluding inter

company holdings).

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UNIT IV

Accounts of banking company (New format) Accounts of Insurance company – Fire and

marine insurance only.


1. R.L. Gupta and Radhasamy (2008). Advanced Accounting – Sultan Chand & Sons.

2. Dr. S. Ganesan & S.R. Kalavathi (2004). Corporate Accounting, Thirumalai

Publications.

UCO502 Entrepreneurship and Small Business 4

Unit ICreativity, Innovations, Methods to Initiate Ventures, Legal Challenges, Search for Entrepreneurial Capital

Unit IIMeaning and Objectives of a Business Plan, Advantages and cost of preparing a Business Plan, Elements, CriticalAssessmentUnit IIIStrategic Growth, Need for Strategic Planning, Understanding the growth stage, Unique managerial Concerns of growingenterprise, Valuation ConcernsUnit IVHistorical Perspective, Global Indian Entrepreneurs, Institutions, Modern Entrepreneurs

Books Recommended: 1. Tendon ,C: Environment and Entrepreneur; Cliugh Publications, Allahabad. 2. Siner A David: Entrepreneural Megabuks; John Wiley and Sons, New York.3. Srivastava S. B: A Practical Guide to Industrial Entrepreneurs; Sultan Chand and Sons, New Delhi. 4. Prasanna Chandra: Protect Preparation, Appraisal, Implementation; Tata McGraw Hill. New Delhi. 5. Paudey I.M: Venture Capital - The Indian Experience; Prentice Hall of India. New Delhi 6. Holt: Entrepreneurship-New Venture Creation; Prentice Hall of India. New Delhi

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UCO503 Working Capital Management 4

Unit I

Introduction- Meaning of Working Capital, Types, Nature & Scope, Objective of Working Capital Management, Factors determining the Working Capital Management.

Unit II

Working Capital Financing- Nature of Current Assets and Current liabilities,

Source of Working Capital Finance - Trade Credit, Short-Term Bank Finance, Public Deposits, Commercial Papers, Factoring etc. Approaches to Working Capital Finance, Liquidity and Profitability, New Leading System for Delivery Cash Credits, Working Capital Analysis, Funds Flow Statements.

Unit III

Management of Cash- Need and Objectives of Cash Management, Cash Forecasting and Budgets, Cash Models, Marketable Securities, Concept and Needs, Investment in Marketable Securities & Strategies. Management of Receivable-Meaning, Objective of Account Receivable Cost of maintaining Account Receivable, Factor determining the size ofInvestment Credit Policy, Analysis and Control of Receivable.

Unit IV

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Management Inventory- Mending, Benefit of Holding Inventories, Objectives of InventoryManagement, Essentials of Good Inventory Control System, Techniques of Inventory Control, Factors determining, Optimum Investment in Inventory.


1. Bhalla, V.K. (2001). Working Capital Management: Text and Cases, Anmol, Delhi.

2. Scherr, F.C. (1989). Modern Working Capital Management, Prentice Hall.

UCO504 Income Tax Laws 4

Unit IIncome, Agricultural Income, Causal Income, Assessment Year, Previous Years, Gross TotalIncome, Total Income; Tax Evasion, Tax Avoidance, Tax Planning

Unit IIScope of Total Income; Residence and Tax Liability; Income which does not fall part of totalincome

Unit IIISalaries; Income from property; Profits or gains of business or profession, including provisionsrelating to specific business; Capital gains and income from other sources

Unit IVTax deduction at source; Advance payment of tax; Assessment Procedures; Tax planning forIndividuals

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Books Recommended: 1. Singhanar V.K: Students' Guide to Income Fax; Taxmann, Delhi. 2. Prasaci, Bhagwati: Income Tax Law & Practice: Wiley Publication, New Delhi, 3. Mehrotra H.C: Income Tax Law & Accounts ; Sahitya Bhawan, Agra. 4. Dinker Pagare• Income Tax Law and Practice: Sultan Chand & Sons, New Delhi.1. Girish Ahuja and Ravi Gupta: Systematic approach to income tax: Sahitya BhawanPublications, New Delhi. 6. Chandra Mahesh and Shukla D.C.: Income Tax Law and Practice;Pragati Publications, New Delhi.

UBA501 Consumer Behaviour 4

Unit IConsumer behaviour: nature, scope & application Consumer buying behaviour:consumer decision making process (five step model), factors affecting buyingbehaviour, purchase behaviour, buyer’s role.

Unit IIConsumer motivation: needs & goals, positive & negative motivation, types & systemsof needs hierarchy & trio of needs Introduction to Personality: Theories, ProductPersonality, Perception:Concept and Elements of Perception and Attitude with referenceto consumer behavior.Unit IIIConsumer in social & cultural setting: Reference groups: concepts, factors affectingreference groups, Family: Functions of family, Family decision making, Family Life Cyclesocial class & its measurement Culture & sub culture: definition & influence UUnit IVConsumer Decision Making: Introduction to opinion leadership Process Diffusion ofinnovations: Diffusion Process, Adoption Process, Introduction to Consumer DecisionMaking: levels, decision making process, Various views of consumer decision making,Models of consumer decisionmaking,

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Recommended Text Books 1. Schiffman & Kanuk: Consumer Behaviour, Pearson Education 2. Engel, Blackwell, & Miriard: Consumer Behaviour, Dryden Press 3. Majumdar,R, Consumer Behaviour: Insights from the Indian Market, PHI Learning Pvt.Ltd., New Delhi 4. Loudon, Bitta, Consumer Behaviour, Tata McGraw Hill, New Delhi.

UEN008 Practical Communicative English - V 2 1

I/II/III/IV/V/VI/VII semester wiseScheme & Syllabus

Following will be the mode in which the subject Practical English Communicationwill be implemented from Aug 2015 onwards for all our semesters of all courses atIIU except M.Phil & PhD as a subject. Each class will have 30-35 students only(sometime made by combining classes of lower strength)

Name:Practical English Communication

Subject Code:-----

Credits1

No. of Periods: 2

40

Rationale: The full two semesters will be spent on the following practice: loudReading, Paying attention, correcting own mistakes and other’s mistakes, Tonguerolling, mindset change. The rationale for doing above is based on the importance ofremoving the initial hesitation and this can be done by making them read aloudthrough Home preparation (newspaper Reading, Magazine reading etc..). Thefaculty will maintain strict discipline and marks will be awarded for the students forthe same. Good use of ICT be made so that audio and video recording can be shownfor better pick-up.




(e) 50% marks on video and performance level

The class teacher is solely responsible for the improvement of the students andtheir evaluation. Each Dean will monitor the same. A proper feedback of each classbe made a practice so that necessary corrections or modifications can be made aswe go along. This practice session may become our USP because English is aconcern area for all students of IIU.


i) Self Introductionj) Bigger group presentation (Oral & PPT)k) Smaller Group presentationl) Situation based /Task basis presentation and discussion in the class etc..

Semester VI

UCO601 Business policy & Strategy 4

UCO602 Financial Services 4

UCO603 Research Methodology 4

UCO604 Financial Management 4


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UCO601 Business policy & Strategy 4

UNIT IStrategic Management - An Introduction - Evolution of business policy as a discipline -Concept of strategic management - Characteristics of strategic management - Definingstrategy.

UNIT IIStrategy formulation - Stakeholders in business - Vision, mission and purpose - Businessdefinition, objectives and goals - Environmental appraisal - Types of strategies - Guidelinesfor crafting successful business strategies. Strategic analysis and choice - EnvironmentalThreat and Opportunity Profile (ETOP) - Organizational Capability Profile - Strategic

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Advantage Profile - Corporate Portfolio Analysis - SWOT Analysis - Synergy - GAP Analysis- Porter's Five Forces Model of competition .

UNIT III

Strategy implementation - Issues in implementation - Project implementation - Proceduralimplementation - Resource Allocation - Budgets - Organization Structure - Matchingstructure and strategy - Behavioural issues - Leadership style - Corporate culture - Values -Power - Social responsibilities - Ethics - Building a capable organization - Functional issues- Functional plans and policies - Financial, Marketing, Operations and Personnel plans andpolicies

UNIT IV

Strategy Evaluation - Importance - Symptoms of malfunctioning of strategy - Organizationanarchies


1. Azhar Kazmi (2002).Business Policy, PHI.

2. Arthur A. Thompson Jr. and A.J.Strickland (2004). Strategic Management, -

Concepts and Cases,TMH.

UCO602 Financial Services 4

UNIT I

Concept- Introduction to Financial Services and their relevance in the new economic order. Types, Scope and significance of financial services. Innovations & recent developments in the field of Financial Services in India.

UNIT II

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Lease Financing- Leasing: Concepts and types. Their legal, tax and accounting aspects. Financial evaluation of lease structuring. Qualitative factors in lease decisions, lease agreements, imports and cross border leasing. Hire Purchase agreements – types. Difference between Hire Purchase and lease. Flat and effective rates of interests. Regulation of leasing services.

UNIT III

Credit Rating- Concept, Agencies of credit rating – CRISIL, ICRA, FITCH andCARE, Factoring Services

Unit IV: Commercial Paper Market in India- Growth and prospects in India, Merchant Banking – Merchant Banking in India, Emerging trend and present scenario. Regulation of merchant banking services.


1. Prof. M.Y. Khan (2007). Financial Services, Himalya Publishing House.

2. Basant Desai (2004). Indian Financial System, Himalaya Publishing House.

UCO603 Research Methodology 4

UNIT – I

INTRODUCTION TO RESEARCH METHODOLOGY

Meaning and objectives of Research-Types of Research-Research Approaches-Significance of Research Managerial decision making-Research & Managerial Effectiveness-Research methods vs Methodology Research Process-Criteria of Good Research-Problem faced by Researches-Techniques Involved in defining a problem-Research in Tourism

UNIT - II

RESEARCH DESIGN

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Meaning and Need for Research Design-Features and important concepts relating to research design-Different Research design

UNIT - IIISAMPLE DESIGN

Censure and sample Survey-Implication of Sample design-Steps in sampling design-Criteria for selecting

a sampling procedure-Characteristics of a good sample designUNIT –IVMETHODS OF DATA COLLECTION

Collection of Primary Data-Collection through Questionnaire and schedule collection of secondary data-Difference in Questionnaire and schedule-Different methods to collect secondary data

UNIT – V

DATA ANALYSIS INTERPRETATION AND PRESENTATION TECHNIQUES

Research Proposal: Report Presentation Techniques- Assessment of the Quality of Research done-. Analysis of Qualitative Data- Managerial Relevance

Reference Books:

Ritchie Goeldner- Travel Tourism & Hospitality Research-Publisher: John Wiley

Judith Bell -How to Complete your Research project successfully -Publisher: USB Publisher Distributors Delhi.

C.R.Kothari -Research Methodology.

UCO604 Financial Management 4

Unit I

Financial management: meaning, nature and scope of finance; financial goals: profit maximization, wealth maximization; finance functions,- investment, financing and dividend decisions.

Unit II

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Capital budgeting: nature of investment decisions; investment evaluation criteria- net present value, internal rate of return, profitability index, payback period, accounting rate of return , NPV and IRR comparison; capital rationing; risk analysis in capital budgeting.

Unit III

Working capital: meaning, significance and types of working capital; financing of working capital; sources of working capital; management of inventory; management of cash; management of account receivables; optimum credit policy; credit collection; factoring service; various committee reports on bank finance; dimensions of working capital management. Dividend decisions—Types of dividend- dividend models— principles of dividend policy—practical aspects of dividend .

Unit IVCapital structure theories: traditional and MM hypotheses; determining capital structure in practice; Capital structure planning.


1. Chandra, Prasanna (2009). Financial Management; Tata McGraw Hill, Delhi.

2. Pandey, I.M. (2010). Financial Management, Prentice Hall of India, New Delhi.

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Scheme & Syllabus

Following will be the mode in which the subject Practical English Communicationwill be implemented from Aug 2015 onwards for all our semesters of all courses atIIU except M.Phil & PhD as a subject. Each class will have 30-35 students only(sometime made by combining classes of lower strength)

Name:Subject Code:Credits: 1No. of Periods: 2Rationale: The full two semesters will be spent on the following practice: loudReading, Paying attention, correcting own mistakes and other’s mistakes, Tonguerolling, mindset change. The rationale for doing above is based on the importanceof removing the initial hesitation and this can be done by making them read aloudthrough Home preparation (newspaper Reading, Magazine reading etc..). Thefaculty will maintain strict discipline and marks will be awarded for the students forthe same. Good use of ICT be made so that audio and video recording can be shownfor better pick-up.There will be a video taken of each individual student in first few classes when he reads.



(f) 50% marks on video and performance level

The class teacher is solely responsible for the improvement of the students andtheir evaluation. Each Dean will monitor the same. A proper feedback of each classbe made a practice so that necessary corrections or modifications can be made aswe go along. This practice session may become our USP because English is aconcern area for all students of IIU.

1.Group Discussion /Interview: 6th Sem

a) General feel of the group and its formation

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b) Starting a discussion and building on itc) Constructive Interruptions and emphasis etc..d) Current topics & its discussion with clear conclusion in the class etc..e) Recording of events and its presentation3.Writing: 7th Sem

(a) Paragraph/Essays/Commentaries/story/report(b) CV preparation(c) Experience etc..

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