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FACULTY OF COMMERCE
THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA
VADODARA
DETAILED SYLABI FOR F.Y. B.COM
INDIAN ECONOMY
Unit - I Structure of Indian Economy
Characteristics of a Developing economy.
Significance of Primary, Secondary & Tertiary sectors in the Indian Economy.
Trends in National Income, Employment and Foreign trade by different sectors.
Unit - II Economic Development :
Concept of growth and development
Indicators of development - Income index, Non-income Index, Human developmentindex
Obstacles to development
Unit - III Basic problems of the Indian Economy
Population
Unemployment and PovertyInflation
Other problems
Unit - IV Agricultural sector
Production trends in AgricultureGreen Revolution - Meaning and evaluation
Causes of low productivity in India with special reference to land distribution, size of
holding rural finance and agriculture marketing.
Unit - V Industrial sector and Service sector
Concept of small scale, medium-scale and large-scale Industries.Production trends in Industries & structural pattern.
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Components of service sector - transport, communication, banking and insurance.
Overall growth pattern of service sector.
Unit - VI Role of the Government in Industrial development.
Strategy of planning in IndiaRole and evaluation of the Public sector.
New Industrial Policy - 1991 and current developments.
Recommended reference books :
Indian Economy - Dutt & Sundaram
Indian Economy - Mishra & Puri
Indian Economy - A.N.AgrawalIndian Economy - I.C.Dhingra
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MICRO ECONOMICS
SECTION - I
UNIT I Nature & Scope of Economics
(a)Definition of Economics by Robins, the Economic problems, the working of price
mechanism,Micro & Macro economics, Business Economics.
(b)Basic assumption of Economic theory.(c)Basic concepts in Economics - Utility, Goods, Wealth, Welfare, Value, Price,
Equilibrium, Static & Dynamic.
UNIT II Demand Analysis
a)Meaning, Law and determinants of demand, demand function, individual and market
demand, exception to the Law of Demand.
b)Price, Cross, income and advertisement elasticity of demand (meaning, measurement,degrees and uses), factors affecting advertisement & price elasticity of demand.
c)Consumer's equilibrium with Indifference Curve Analysis, Demand forecasting (onlyconcept)
UNIT III Production Function and Cost Analysis
a)cost concepts - economic & accounting costs, explicit & implicit costs, escapable &
inescapable costs, actual & opportunity costs, assignable & non-assignable & non-
assignable costs, private & social costs, fixed & variable costs, average, marginal andtotal costs.
b)Production function,Law of variable proportions & short run cost curves, returns toscale and long run cost curves, Internal & External Economies & Diseconomies.
c)Equilibrium of the firm with Iso-quants & Iso cost, Break-even-point.
SECTION - II
UNIT IV Revenue Analysis & Pricing Practices
a)The relationship between AR, MR and Price elasticity of demand.
b)Pricing Practices - Full cost pricing, MC pricing, going rate pricing, price-
leadership,skimming & penetration pricing, shadow pricing, statutory price-fixation.
UNIT V Market Structure
a)Perfect competition - Features, equilibrium of firm and Industry in short-run & long
run, SR & LR supply curve.
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b)Monopoly - Equilibrium under different cost conditions.
c)Oligopoly - features
d)Monopolistic Competition - Features, equilibrium group, Analysis of selling costs
UNIT VI - THEORY OF DISTRIBUTION
Concepts of wage, Rent, Profit and interest, Marginal productivity theory of distribution
with special reference wage, Wages and collective bargaining, Ricardian Theory of Rent,
Profit, Risk & uncertainties
References :
1.Ravindra Dholokia and Ajay Oza - Micro Economics for Mgt. Students.
2.D.N.Devivedi - Managerial Economics
3.V.G.Mankar - Managerial Economics
4.A.W.Stonier & D.C.Hague- a textbook of Economic Theory5.H.L.Ahuja - Modern Economics
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FUNCTIONAL MANAGEMENT
UNIT-I
PERSONNEL MANAGEMENT : Evolution, role, functions and scope.
RECRUITMENT & SELECTION : Meaning, Source & Suitability, Selection procedure.TRAINING : Meaning, Need and Importance of Training. Training methods.
UNIT- II :
COMPANSATION: Meaning, types of wages, methods of wage payment-Factors
influencing wages and salary structure.
TRADE UNIONS: Objectives, functions, weakness of Indian trade unions.
OFFICE ADMINISTRATION: Functions, Systems, Procedures, Filling, Indexing, Officeappliances.
UNIT - III :
FINANCIAL MANAGEMENT: Function, Scope and other related Areas.THE SECURITIES MARKET; Stock Exchanges' Functions, Importance and services-
Listing of Securities, Dealing on Stock Exchanges - Clearing house agents.PRODUCTION MANAEMENT: Production Planning and Control, Inventory
Management, Materials Management
UNIT - IV :
MARKETING MANAGEMENT : Definition of Marketing, Meaning and Philosophies
of Marketing Management Mix, Market segmentation - Concept and basis.
CONSUMER BEHAVIOUS: Concept, Factor influencing the Consumer Behaviour,Buying Process.
PRODUCT : Product Life Cycle-Meaning, Importance, Stages and Characteristics
UNIT - V:
MARKET CHANNEL DECISIONS: Nature & levels of Channels, Classification and
functions of Various intermediaries, Channel Selection.ADVERTISING DECISIONS: Objectives of advertising, message decisions, media
decisions.
MARKETING RESEARCH: Process and Importance
UNIT - VI:
FOREIGN TRADE : Importance and factors influencing Foreign Trade
Import Procedure and DocumentsExport Procedure and Documents
Contemporary issues in Foreign Trade and other related Areas.
Reference Books:
1. Business Organization & Management
Y. K. Bhusan
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S. Chand & Co.
2. Business Organization and ManagementSherlekar aand Sherleka
Himalayas Publications
3. Marketing Management
W.J. Stanton, Prentice Hall Publications
4. Office Management
Leffenwell
5. Personnel ManagementMonnappa & Saiyadinn
Himalaya Publications
6. Personnel ManagementC.B. Memoria & S. C. Memoria
Himalaya Publications
7. Production Management
Ashwatnappa
8. Financial Management
A. M. Pandey
9. Principles of Marketing
Philip Kotle
Tata McgrawHill
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FINANCIAL ACCOUNTING
UNIT-I
Meaning and Scope of Accounting, Accounting Principles (GAAP), Accounting Cycle,Types of Accounts & Rules of Debit and Credit, Users of Accounting Information,
Branches of Accounting, Indian Accounting Standards, Classification of Income and
Expenditure.
Final Accounts of Partnership firm
UNIT-II
Admission of new partner, Retirement and Death of partner, Dissolution of Partnershipand Partnership Firm.
Sale of Partnership firm to a company.
Gradual realization of assets and piecemeal distribution.
UNIT-III
Consignment Accounts
Branch Accounts
Accounting for Joint Venture
UNIT-IV
Inventory Valuation
Depreciation, Provisions, Reserves
Hire purchase and Installment purchase SystemVoyage Account
UNIT-V
Self Balancing Ledgers
Account Current - Average due date
Insurance claim for loss of Stock and Loss of profit policy.
UNIT-VI
Accounts of non trading concerns.
Accounts from incomplete records.Final accounts of professionals.
Reference Books
1.Modern Accounting
Hanif & Mukerjee
Tata McGrawHill
2.Advanced Accounting
M. C. Shukla & T.S. Grewal
Sultan Chand & Co.
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3.Advanced Accounting (Vol .I)
R.L. Gupta & RadhaswamySultan Chand & Co.
4.Advanced Accounting (Vol. I)S.N. Maheshwari
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STATISTICS
UNIT-I
Introduction: Statistics as a subject; Descriptive Statistics - compared to Inferential
Statistics; Types of data; Collection of data; Official Statistics. Simple Random Sample,stratified random sample.
UNIT-II
Analysis of Univariate Date : Construction of a frequency distribution, Concept of central
tendency an dispersion - and their measure; Partition values; Moments; skewness and its
measures; Kurtosis and its measures.
UNIT-III
Index Number: Meaning types and uses, Methods of construction price and quantity
indices (simple and aggregate); Tests of adequacy; Chain-base index numbers; Base
shifting, splicing and deflating; Problems in constructing index numbers, Consumer priceindex.
UNIT-IV
Analysis of Time Series: Causes of Variations in time series data; Components of a time
series; Decomposition Assertive an multiplicative least squares (including linear, seconddegree, parabolic and method of trend); Computation of seasonal indices by simple
average and link relative methods.
Forecasting Methods "Forecasting-concept, types and importance, General approach to
forecasting: Methods of forecasting; Forecasting demand; industry Vs Company sales
forecasts; Factors affecting company sales.
UNIT-V
Theory of Probability as a concept; The three approaches to defining probability;
Addition and multiplication laws of probability; Conditional probability; Bayes Theorem;
Random variable & its probability distribution.
UNIT-VI
Probability distributions: Probability distribution as a concept; Binomial Poisson and
Normal distributions - their properties and parameters, Empirical distribution -generation; Applications to business.
SUGGESTED READING
1.Hooda, R. P. Statistics for Business and Economics; MacMillan; New Delhi.
2.Ya-Lun Chou: Statistical Analysis with Business and Economic Applications, Holt.
Rinehart & Winster, New York.
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3.Lewin and Rubin: Statistics for Management; Prentice-Hall of India, New Delhi. Hoel
& Jessen: Basis Statistics for Business and Econometrics John Wiley and Sons, New
York.
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BUSINESS COMMUNICATION
UNIT-I
Introducing Business Communication: Basic forms of communicating; Communication
models and processes; Effective communication; Theories of communication; Audienceanalysis.
UNIT-II
Self-Development and Communication: Development of positive personal attitudes;
SWOT analysis; Vote's model of interdependence; Whole communication.
UNIT-III
Corporate Communication: Formal and informal communication networks; Grapevine;
Miscommunication (Barriers); Improving communication.
UNIT-IV
Principles of Effective Communication
UNIT-V
Writing Skills: Planning business messages; Rewriting and Editing the first draft;
Business letters and memo formats; Appearance request letters; Good news and bad newsletters; Persuasive letters; Collection letters; Office memorandum.
UNIT-V
Report Writing: Introduction to a proposal, short report and formal report, report
preparation.
Oral Presentation: Principles of oral presentation, factors affecting presentation, sales
presentation, training presentation, conducing surveys, speeches to motivate, effective
presentation skills.
UNIT-VI
Non-Verbal Aspects of Communicating. Body language; Kinesics, Proxemics, Paralanguage.
Effective listening: Principles of effective listening; Factor affecting listening exercises;Oral, written, and video sessions.
Interviewing Skills: Appearing in interviews; Conducting interviews, Writing resume andletter of application.
Modern Forms of Communicating: Fax; E-mail, Video conferencing; etc.
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Cultural sensitiveness and cultural context; Writing and presenting in international
situations; Inter-cultural factors in interactions; Adapting to global business
Suggested Readings
1.Bovee and Thill : Business Communication Today; Tata McGraw Hill, New Delhi.
2.Ronald E. Dulek and John S. Fielder Principles of Business Communication;Macmillan Publishing Company, London.
3.Randall E. Magors; Business Communication Harper and Row New York.
4.Webster's Guide to Effective Letter Wriging; Harper and Row, New York.
5.Balasubramanyam: Business Communications; Vikas Publishing House, New Delhi.
6.Kaul: Business Communication; Prentice Hall, New Delhi.
7.Kaul: Effective Communication; Prentice Hall, New Delhi.
8.Patri VR: Essentials of Communication; The Real World and Your Career, Allied
Publishers, New Delhi.
9.Senguin J: Business Communication; The Real World and Your Career, Allied
Publishers, New Delhi.
10.Robinson, Netrakanti and Shintre: Communicative Competence in Business English;
Orient Longman, Hyderabad.
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FACULTY OF COMMERCE
THE MAHARAJA SAYAJIRAO UNIVERSITY OF BARODA
VADODARA
SYLLABI FOR S.Y. B. COM
Effective from 2003-2004 and onwards
List of Subjects:
(I) Compulsory Subjects1. Principles of Management2. Macro Economics3. Elements of Taxation4. Corporate Accounting
(II) Special Subjects (Select any one group)
Accounting and Financial Management
5. Special Paper - I Cost and Management Accounting6. Special Paper - II Financial Management and Personal Finance
Commerce Including Business AdministrationA. Marketing
5. Special Paper I - Marketing Theory and Cases6. Special Paper II - Sales and Promotion Management
B. Human Resource Management5. Special Paper I - Human Resource Management6. Special Paper II - Human Resource Development; Welfare and Social
Security
Banking and Business Finance
5. Special Paper I - Banking Theory and Operations6. Special Paper II - Indian Banking System
Business Economics
5. Special Paper I - Public Finance and social Accounting6. Special Paper II - Quantitative Techniques for Business Decisions.
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PRINCIPLES OF MANAGEMENT
UNIT - I Introduction:
Concept, nature, process and significance of management: Managerial role(Mintzberg); an overview of functional areas of management; Developmentof management thought; Classical and neo-classical systems; contingencyapproaches.
UNIT - II Planning:
Concept, Process and types, bounded rationality; Management byobjectives; Corporate planning; environment analysis anddiagnosis; strategy formulation.
UNIT - III Organising:Concept, nature, process and significance; Authority and responsibility relationship;Centralization and decentralization; Departmentation; Organization structure - forms andcontingency factors.
UNIT - IV Decision making and managerial control :
Decision making - Nature, process and techniques of decision making,Managerial Control; Concept and process; Effective control systems;Techniques of control, Management Information System.
UNIT - V Management of change:Concept, nature and process of planned change; Resistance to Chang; Emerging horizonsof management in a changing environment, Job Design theories and practice - Jobenrichment and Job enlargement.
UNIT - VI Total Quality Management:
Concept and evolution of quality management, Principles of TQC, Concept& focus of TQM. Quality circles, Just in time Systems. Building andSustaining total quality organization - ISO systems. Other related currentissues in Management.
REFERENCE BOOKS :
Weihrich and Koontz, et al: Essentials of Management; Tata McGraw Hill, NewDelhiStoner and Freeman : Management; Pretice - Hall, New DelhiL. M. Prasad, Principles of Management, Himalaya Publication HouseSherlekar S. A. and V. S. : Modern Business Organisation and Management;
Himalaya Publication House.K. Shridhara Bhatt: Total Quality Management ; Himalaya Publishing House.Louis A. Allen : Management and Organisation; McGraw - Hill Tokyo.Drucker Peter F. : Management Challenges for the 21st Century; ButterworthHeinemann, Oxford.Robbins & Coulter, Management, Prentice-Hall of India.
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MACRO ECONOMICS
I. National Income : Concept - Circular flow of Income- Determination of National
Income Model ( Sectoral Model )Classical Theory of Income & Employment Determination.- Say's law of Market- Wage and Employment Theory Including Pigou Effect.- Evaluation of classical system in the light of Keynesian objections.
(II and III - Keynesian and Post Keynesian Theories of Income determination)
II. Principle of Effective DemandConsumption & Saving functionsInvestment Function - Investment Multiplier Determination of Income & Employment ( C + I )
Government Sector Role ( C + I + G )Balanced Budget Multiplier
III. Marginal Efficiency of Capital- Concept of Open Economy Y = C + I + G + ( X - Z )- Post Keynesian Macro Economic Equilibrium ( IS - LM Model ) :
Derivation of IS - LM, Curve, Determination of Equilibrium Level of Income andRate of Interest.
IV. Money : Definition, Measurement, Changes in the value of money - PriceIndex Number.
Money Price relationship: Quantity theories of money: Transaction, CashBalance, Keynesian and Milton FriedmanTheories of Demand for Money and Supply of Money.
V. Macro Economic Issue & Policies :Rate of Interest : Classical and Keynesian Theories of Rate of InterestDetermination .Inflation : Meaning, Causes, Types, Effects of Inflation, Inflationary Gap andDeflationary Gap, Remedial Measures ; Budgetary Policy and DebtManagement.
VI. Macro Economic Problems :1. Economic Fluctuation and Stabilization :
- Trade Cycle : Meaning and Features- Multiplier - Acceleration Interaction ( Hick's Theory of Trade Cycle )
2. Inflation, Unemployment and the Philips Curve :- Background- Rational Expectation & Phillips curve
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References:
1. D. N. Dwivedi : Macroeconomics - Theory and Policy2. Edward Shapiro : Macro Economic Analysis3. G. S. Gupta : Macroeconomics - Theory and Applications
4. N. Gegony Mankiv : Macroeconomics
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ELEMENT OF TAXATION
UNIT - I
1. INTRODUCTION :
History - Back ground of Income Tax Act, 1961 Definitions - Meaning of various terms viz Income - Income Tax Assessee - Persons - Assessment- Assessment Year - Previous Year etc.
2. Residential Status of an Assessee - Determination of Residential Status -Incidence of Income Tax on the basis of Residential Status of an assess -Basis of charge.
3. Income exempt from Income Tax under Section - 10, 10 A and 10 B of Income Tax Act, 1961.
4. Determination/ Taxation of Income under the head ‘Salaries’. Incomeincludible in salaries - Taxable and exempt perquisites - amountsdeductible from salaries - Standard deduction - Professional Tax etc.
UNIT - II
1. Determination/ Taxation of Income from House property and Income fromother sources - Deductions available/ Not available from Income fromhouse property and from Income from other sources.
2. Carry forward and set-off losses under Income from House property and
under Income from other sources.
UNIT - III
1. Taxation of Income from profit and Gains of Business of Profession, under Section 28 to 44 D of Income Tax Act, 1961 (Except Sections 33 & 35).
2. Carry forward and set-off Business Losses and Depreciation
UNIT - IV
1. Determination/Taxation of Income from Capital Gains - Income/ amountsincludible/ not includible in Capital Gains.
2. Capital Gains exempt under Section 54, 54B, 54D, 54EA, 54EB & 54F,54G of Income Tax Act, 1961.
3. Carry forward and set-off of Losses under the Head ‘Capital Gains’.
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UNIT - V
1. Computation/determination of Income of individuals under various heads.Deduction from Gross Total Income under Chapter VI A : viz under
Sections, 80 CCC to 80U (Except Sections 80HH to 80 HHE 80JJA and80P) of Income Tax Act, 1961.
2. Rebate of Income Tax under Sections 88 and 88B.
3. Interest payable by assesses under Sections 234A, 234B & 234C of Income Tax Act, 1961.
UNIT - VI
1. Salient features of Gujarat Sales Tax Act, 1969, and the Rules there
under.2. Salient features of Central Sales Tax Act, 1957 and the Rules there under.
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CORPORATE ACCOUNTING
UNIT I
1. Introduction to Corporate Accounting.2. Issue, Forfeiture and Reissue of Shares including Underwriting of Shares.3. Issue of Bonus Shares.4. Buyback of Equity Shares.
UNIT II
1. Redemption of Preference Shares.2. Issue and Redemption of Debentures.
UNIT III
Final Accounts of Companies. [Excluding computation of Managerialremuneration and including Notes forming part of Accounts].
UNIT IV
1. Cash Flow Statement.2. Fund Flow Statement
UNIT V:
Banking Company Accounts.
UNIT VI:
1. Liquidation of a Company.2. Accounts of a Hotel Company.
NOTE: Relevant Accounting Standards shall be dealt with while coveringall the units.
Reference Books:
1. Advance Accounting Vol. II by R. L. Gupta and Radhaswamy.2. Advance Accounting Vol. II By M. C. Shukla and T. S. Grewal.3. Advance Accounting Vol. II By S. N. Maheshwari.4. Modern Accountancy Vol. II By Hanif and Mukherjee.5. Advance Accounting Vol. II By Ashok Sehgal and Deepak Sehga
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COST AND MANAGEMENT ACCOUNTING(SPECIAL PAPER -I)
UNIT - I
1. INTRODUCTION:Meaning of Financial Accounting - Limitation of Financial Accounting,Management Accounting - Concept of Cost - Costing - Cost Accounting -Objectives - Advantages - Limitations - Cost Unit - Cost Centre - Methodsof Costing.
2. COST SHEET:Elements of Cost - Classification of Cost - Preparation of Cost Sheet &Tender - Production Account - Scrap - Defectives etc.
UNIT - II
3. MATERIAL COST:Pricing of Material - Material Losses - Wastages - Scrap - Defective -Pollage - Inventory Control System.
4. LABOUR COST:Method of Time Keeping & Time Booking - Ideal Time - Over Time :Normal & Abnormal - Labour turnover - Methods of Remuneration - TimeRate - Piece Rate - Bonus/Incentive Scheme.
UNIT - III
5. RECONCILATION OF COST AND FINANCIAL ACCOUNTS:Need for Reconciliation - Procedure of Reconciliation - MemorandumReconciliation Account.
6. OVERHEADS :Meaning - Allocation - absorption - apportionment - Distribution of Overhead to Production and Service Department - Methods of Reapportionment.
UNIT - IV
7. PROCESS COSTING:Features - Advantages - Disadvantages - Normal, Abnormal Losses andGains - Scrap - Defectives - By Products - Joint Products.
8. OPERATING COSTING :Features - Cost Units - Characteristics - Transport Cost - PowerhouseCosting - Hospital Costing.
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9. CONTRACT COSTING :Job Costing Vs. Contract Costing - Profit on Incomple Contracts, Work inProcess - Preparation of Balance Sheet - Cost plus Contract.
UNIT - V
10.STANDRAD COSTING:Meaning of Standard Cost and Standard Costing Establishing a system of Standard Costing - Variance Analysis.
11.COST AUDIT AND MANAGEMENT AUDIT:
UNIT - VI
12.MARGINAL COSTING:Meaning of Marginal Cost and Marginal Costing Difference betweenAbsorption Costing and Marginal Costing - Break - Even Analysis - CostVolume Profit Analysis - Break - Even Chart.
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FINANCIAL MANAGEMENT AND PERSONAL FINANCE(SPECIAL PAPER -II)
(Elementary Level of Knowledge required)
UNIT I:
1. Financial Management: Introduction, Core Concepts, Objectives, FinanceFunctions, Organisation of Finance Function.
2. Statements of Financial information (Profit & Loss Account and BalanceSheet).
3. Financial Statements Analysis.
UNIT II:
1. Sources of Short Term and Long Term Finance.2. Cost of Capital.
UNIT III:
1. Working Capital Management.2. Dividend Policy.
UNIT IV:
1. Time Value of Money: Concept and Applications.
2. Basics of Capital Budgeting.
UNIT V:
1. Personal Finance: Introduction, Goals, Importance of Personal FinancialManagement, Personal Financial Statements (Income Statement andBalance Sheet), Financial Planning and Budgeting, Spending money wisely,Tax Planning for Personal Incomes.
2. Borrowings for Short Term and Long Term Personal needs.3. Insurance: Life, Health, Property and Liabilities.4. Retirement Planning.
UNIT VI:Savings and Investments, Diversified Personal Investment Portfolio, Avenuesfor Investments: Financial Securities, Government Securities/Schemes, BankDeposits, Mutual Funds, Precious Metals, Real Estate, Art Objects etc.,Investment Mathematics.
References Books:
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1. Essentials of Financial Management By I. M. Pandey(Vikas Pub.).2. Fundamentals of Financial Management By Prasanna Chandra (TMH).3. Fundamentals of Financial Management By Ramesh & K. S. Rao (McMillan).4. Financial Management - An Introduction By Jim Mc Menamin (OUP).
5. Personal Finance By Kapoor (McGraw Hill).6. Guide to Personal Finance: A Life Time Programme of Money ManagementBy Richard. J. Stillman (PH).
7. Personal Finance - By Lawrence & J Gitman.8. Personal Investment Planning By N. J. Yasasway.9. Investments - An Introduction to Analysis and Management By Frederick
Amling (PH).10. How to Earn More By (Nabhi Publications)
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MARKETING PAPER -I
MARKETING THEORY & CASES
UNIT - I
• Conceptual Framework: Definitions, Core Concepts, Philosophies,Marketing Mix, Scope and Tasks of Marketing.
• Customer Satisfaction: Defining & Delivering Customer Value &Satisfaction; Attracting & Retaining customers; customer/companyProfitability & TQM.
• Marketing in the New Economy: Contemporary Issue (E-Business, CRM,etc.)
• Case Studies.
UNIT - II
•
Market Segmentation: Meaning; Levels, Patterns & Procedure; Bases;Targeting.
• Positioning: Meaning; Process, Techniques, Differentiation tools.
• Product Life Cycle: Concept, Strategies for each stage.
• Case Studies.
UNIT - III
• Strategic Marketing Planning: Meaning; Corporate & Divisional StrategicPlanning; SBU Planning; The Marketing Process; Nature & Content of aMarketing Plan.
• Competitive Analysis: Identifying Competitors; Analyzing Competitors,
Designing competitors’ Intelligence Systems; Designing CompetitiveStrategies.
• Case Studies.
UNIT - IV
• Consumer Behaviour : Concept, Factors, Buying decision Process.
• Marketing Research: Meaning, Applications, Marketing Research Process,Demand & Forecasting Measurement.
• Product Decisions: Meaning, Levels & Mix; Product-Line Decisions.
• Case Studies.
UNIT - V• Product Decisions: Branding Decisions; Packaging & Labeling; New
Product Development Decision Process; Consumer-adoption Process.
• Pricing Decisions: Setting Pricing Policy; Adapting Pricing Strategies;Initiating & Responding to Price Changes.
• Distribution Decisions: Overview of Functions, Types, Levels & Channel-design Decisions; Trends in Retailing, Wholesaling & Marketing Logistics.
• Case Studies.
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UNIT - VI
• Global Marketing: Issues in deciding whether to market globally, whichmarkets to enter, How to enter markets, the Marketing Program &Organizational implications.
•
Services Marketing: Nature, Marketing Strategies for ServiceOrganizations.
• Rural Marketing: Growth of Rural Markets in India, Constraints in RuralMarketing, Rural Marketing Strategies.
• Case Studies.
REFERENCE BOOKS:
Marketing Management, Philip Kotler.Marketing Management, Stantion.Marketing Management, Zikmund.
Marketing Management, Ramaswamy & Namakumari
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MARKETING PAPER - II
SALES & PROMOTION MANAGEMENT
UNIT I
1. Promotion Decision - Marketing Communication, Process, Strategies.2. Advertising - Definition, Evolution, Functions, Future challenges, Adverting
planning process.3. Advertising Agency - Departments, Structure, Function and
responsibilities.
UNIT II
1. Creative Theories - Rosser Reeves USP - Ogilvy’s Brand image; Ries &Trout’s Positioning Theory.
2. Copy Development - Message Decisions, Advertising appeals and styles,copy component.
UNIT III
1. Introduction to Sales Management, Role of personal selling, Career inpersonal selling, Selling skills, Selling Types.
2. Sales Organisation, Objective, Types, Suitability.3. Selling Process and Preparations.
UNIT IV
1. Sales Force Management - Recruitment & Motivation, Training of SalesPersonnel.
2. Performance appraisal and Compensations.3. Selling practices in various industries and related practices and cases.
UNIT V
1. Sales promotion as an element of promotion mix, Role of Sales promotionterminology.
2. Types of Sales promotion, consumer sales promotion, trade salespromotion, types of promotional schemes and tools.
3. Planning - budgeting and execution of sales promotion and evaluation.
UNIT VI
1. Meaning, Nature, Scope, History and dimensions of Public Relations.2. Public Relations as a Marketing aid, Organization of Public Relations
Department Staff and Budgeting.3. Public Relations Process - Fact Finding, Planning, Communication,
Evaluation.
REFERENCE BOOKS:1. Chunawala : Advertising Management, Himalaya Publishing House.2. David Aakar, Batra R., Myers J. G. : Advertising Management
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3. Still, Richard Cundiff and Govani Norman A. P. : Sales ManagementDecisions, Strategies and Cases; Prentice Hall of India Pvt. Ltd., NewDelhi.
4. Russell, Beach F.A., Frank H. And Buskritk: Setting Principles andPractices; McGraw Hill book co.
5. Luick J. F. , Siegeler and Lee W.: Sales promotion and modernmerchandising; McGraw hill Book Co.
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HUMAN RESOURCE MANAGEMENT - PAPER- I
HUMAN RESOURCE MANAGEMENTUNIT I
Introduction to HRM; Evolution & Development; Environmental influences;Current Trends & Challenges for HRM.
UNIT II
Requisition of Human Resources; Human Resource Planning; Job Analysis, JobDescription; Job Evaluation.
UNIT III
Acquisition of Human Resources; Employee Training; Promotions, Transfers,Internal Mobility; Career Development.
UNIT IV
Motivation of Human Resources; Potential Appraisal; Performance Appraisal;Job Design; Work Scheduling; Career Development.
UNIT V
Motivation of Human Resources; Potential Appraisal; Performance Appraisal;Job Desig; Work Scheduling; Time-keeping.
UNIT VI
Maintenance of Human Resources; Wage & Salary Administration; FringeBenefits; Safety & Healthy Working Conditions; Research and Issues in HRM.
Reference Books :Terry L., Leap, Michael D. Crino : Personnel/Human Resource Management;
Maxwell-McMillan International Edition.Luis R. GomeZ-Mejia, David B.; Balkin, Robert L, Cardy : Managing HumanResources, Prentice Hall of India Pvt. Ltd., New Delhi.Memoria C.B. & Gankar S.V. : Personnel Management, Text & Cases : HimalayaPublishing House.Rudrabasavraj M. N.: Dynamic Personnel administration - Management of Human Resources; Himalaya Publishing House.Edwin Filppo: Human Resource Management, McGraw-Hill Book Company.
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HUMAN RESOURCE MANAGEMENT - PAPER - II
HUMAN RESOURCE: DEVELOPMENT, WELFARE AND SOCIAL SECURITY
UNIT I Introduction
Concept of Human Resource Development, Welfare and Society Security;Importance of HRD; Welfare and Social Security in the Organization Evolutionof These Concepts and Modern Perspective.
UNIT II Human Resource Development
Assessing Training needs in the Organisation; Arranging TrainingProgrammes; follow-up of Training Programme.
UNIT III Human Resource Training Programs
Training Methods for Operatives; Training Methods of Supervisors; TrainingMethods for Managers.
UNIT IV Human Resource : Welfare in the Organisation
Working conditions in the organization; Welfare facilities in the organization;Provisions in Law i.e. Factories Act; Role of Welfare Officers and Inspectors.
UNIT V Social Security Provisions - Accidents and Loss of Job
Concept of Lay Off; Retrenchment and Closure; Rules of Compensation for
lay-off; retrenchment and closure; Important Provisions in Wormmencompensation Act. 1923.
UNIT VI Social Security Provisions - Women & Retirement
Provisions of Maternity Benefit Acts, Employees Provident Fund Scheme;Graduity; ESI Scheme.
REFERENCE BOOKS:
Terry L., Leap, Michael D. Crino : Personnel/Human Resource Management;Maxwell-McMillan International Edition.Memoria C. B. : Industrial Relations in India : Himalaya Publishing House.Kapoor T. N.: Labour LawsSharma A. M. : Aspect of Labour Welfare and Social Security.
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BANKING OPTIONAL PAPER - I
BANKING THEORY AND OPERATIONS
UNIT - I
Financial Intermediaries : Need and role of financial intermediaries in an
economy, Banks and Non-bank financial intermediaries.
UNIT - II
A Modern bank : its evolution, functions, organisation and structure; Unit banking
and branch banking, Group banking, Chain banking, Correspondent banking,
Internal organisation and departmental set-up.
UNIT - III
Banking operations and micro level-study of bank as fim; Nature and sources of
funds; composition owned funds and borrowed funds; forms : share capital and
reserves; Deposits-demand and time - Deposit mobilization measures.
Use of Funds : Basic considerations -safety, liquidity and profitability;
Forms : Reserves-Need and type; Determining factors; variations and their effect
on operations.
UNIT - IV
Advances-types; secured and un-secured; types of securities; lending
Techniques- Essentials of sound lending, other uses of Funds.
Appraisal of working capital & term loan proposals.
UNIT - V
Banking operations at macro Level-study of Banking as a system : Multiple credit
expansion and contraction; Inter-bank relationship, bank clearing, competition
and co-ordination.
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Investments-Need; "Needed Income Theory of Investment" Esssentials of sound
investments; forms; causes and effects of changes in investment portfolio.
UNIT - VI
Money Market : concept, structure, institutions and instruments; Need andcharacteristics and role of developed money market.
Central Banking : Rationale and objectives; functions; instruments of creditcontrol.
REFERENCES :
1. Banking Theory Law & Practice by KPM Sundharam & P.N.Varshney.
2. Banking Theory & Practice by K.C.Shekar.
3. Currency and Banking by P.S.Rao, M.M.Rao & V.S.Rao.
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BANKING OPTIONAL PAPER - III
INDIAN BANKING SYSTEM
UNIT - I Monetary and Financial Institutions:
(a) Commercial Banks (b) Regional Rural Banks(c) Co-operative Banks (d) Development Banks(e) Non-bank Financial Intermediaries(f) Mutual funds (g) Money lenders and
indigenous bankers
UNIT - II Commercial Banking:(a) Genesis and growth (b) Functions (c) Role
(d) Structure (e) Developments (f)Problems
UNIT - III Co-operative Banking(a) Evolution (b) Structure (c) Role(d) Comparison with Commercial banks (e) Developments(f) Problems (g) Regulation & control
UNIT - IV Specialise financial Institutions:(a) IFCI (b) IDBI (c) SFCs(d) SIDBI (e) EXIM bank (f) NABARD
UNIT - V Reserved Bank of India
(a) Objectives and main functions(b) Organisation(c) Monetary Policy
(d) Regulations and Development of Banking System.
UNIT - VI Indian Money Market(a) Structure and Main features
(b) Developments Current issues and problems
REFERENCES:
1.Indian Financial System by H.R.Machiraju
2.Indian Financial System by M.Y.Khan
3.Monetary Economics : Institutions, Theory and Practice by S.B.Gupta
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BUSINESS ECONOMICS OPTIONAL PAPER - I
PUBLIC FINANCE AND SOCIAL ACCOUNTING
I. Nature and scope of public finance - Govt. activity in a modern state. The
Principle of maximum social advantage, Public (Social) goods, mixed andmerit goods, Function of Public Finance - Allocative, Distributive,Stabilization and Development Function.
II. Sources of Government revenue, types of taxes, TaxationPrinciples, incidence of taxation effect of taxation on production anddistribution of goods.
Public expenditure-principles, classification of public expenditure, growthof public expenditure, effect of public expenditure on production,distribution and employment.
III. Public debt-Types, burden of public debt and its effect on theeconomy, Fiscal policy, Role of fiscal policy in a developing economy.
IV. Budgets -Different components of Budget, Balanced and deficitbudget, their effects on the economy.
Role of Finance Commissions and the planning Commission in thedevolution of financial resources.
V. Various concepts of national Income and products - G.D.P., N.N.P.,
Value-added etc. The sector Accounts- Business, Government,Household and Foreign Sector. The distinction between consumption andcapital formation - The uses of national accounts in public policy - Socialaccounting matrix-Integrated view of the working of national economicsystem and various links.
Measurement of National Income-Output, Income and expenditureMethods - Problems of Measurement.
VI. Price changes and National Accounting - Various nationalaggregates at constant prices Real national Income - Methods of deflationof Deflators used - Limitations of price deflators. National Income-Index of Economic growth and individual and social well-being inequality of income.
Reference:
H. L . Bhatia : Public Finance
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H. Dalton : Principles of Public FinanceRay Choudhary : National Income Accounting
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BUSINESS ECONOMICS OPTIONAL PAPER - II
QUANTATIVE TECHNIQUES FOR BUSINESS DECISIONS
UNIT- I :
Function : Meaning, Types of Function - Linear and non Linear, implicit andexplicit, single values and multivalues. Diagrammatic representation of function, inclination and slope, demand and supply function, marketequilibrium, application to tax and subsidy.
UNIT - II :
Differential Calculus : Concept of differentiation, limit and continuity, rules
derivation, concavity and convexity. Maxima and minima. Use of calculus for the analysis of utility revenue, cost, profit and elasticity of demand.
UNIT-III : Profit Analysis(i) Breakeven Analysis(ii) Linear Programming: Graphical and simplex method.
UNIT- IV:
Investment Decision: Payback period and the Rate of return criteria,Discounting, Net present value, time Value of Money and Internal rate of
return
UNIT- V :
Estimation and Forecasting : Measurement of dispersion, Correlation,Regression, Economic application.
UNIT- VI :
Input-Output Analysis: Elementary matrix algebra, flow tables, technologicalassumption, feasibility, Solution to input-output system.
Reference:
R.G. D. Allen : Mathamatical Analysis for EconomistsC. R. Kothari : Quantative TechniquesDowling : Mathematics for Economists
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1. Auditing
2. Business Laws
3. Fundamentals of Entrepreneurship Development
4. Behavioural Science in Management
5. International Economics
Accounting and Financial Management
6. Special Paper III - Advanced Accounting
Commerce Including Business Administration
6. Special Paper III - Marketing Research
Banking and Business Finance
6. Special Paper III - Banking Law and Practice in India
Business Economics
5. Special Paper III - Economic Environment of Business
6. Banking and Insurance
or
6. Business Mathematics
BUSINESS ORGANISATION AND MANAGEMENT
PAPER - III
UNIT-I INTRODUCTION TO MANAGEMENT
Meaning and nature of management, External Environment of Business- Social Responsibility of Business - Characteristics of Modern Management - broad outline of Managerial Functions -Henry Fayol’s Principles of Administration - Contribution of somepioneer thinkers in Management.
UNIT-II PLANNING AND CONTROL
Types of Plans-Making planning EffectiveMeaning and nature of panning, steps in planning process, limits toplanning, basic control process, requirements for adequate controlsTechniques.
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UNIT-III ORGANISING
Max Weber’s model of bureaucratic Organisation :-Meaning and Steps of organizing - departmentation, delegation,decentalisation, span of Management, - M.B.O.
ORGANISATIONAL BEHAVIOUR
Meaning and subject matter of Organisational Behaviour,contribution of Elton Mayo.
UNIT-IV INDIVIDUAL BEHAVIOUR PROCESSES
A. MOTIVATION:Meaning, Process, basic theories of motivation
B. PERCEPTION:Meaning, external and internal factors influencing perceptualselectivity, perceptual defects.
UNIT-V A. COMMUNICATION :
Types and theories of learning reinforcement.
B. LEADERSHIP
Nature, theories and styles of leadership.
DEVELOPMENT IN MANAGEMENT OF CHANGE, CONFLICT RESOLUTION
AND OTER ELATED AREAS.
REFERENCE BOOKS :-
1. Essentials of Management - KOONTZ, OILONNELL & WEIRICH.
2. Organisational Behaviour - FRED LUTHANS
3. Organisational Behaviour - STEPHEN ROBBINS
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INDIAN ECONOMIC PROBLEMS
Unit - I Agriculture is contribution to G.N.P. Land Distribution and size of holding .Productivity
and green revolution, rural credit and marketing.
Unit - II Industry : Organized, Small and informal sectors, Monopoly and concentration, Growthof Public Sector, Investment, Efficiency, and Returns, Foreign Capital and Technology,Recent Industrial Policy.
Unit - III Poverty : Meaning, measurement of rural and urban poverty, spread of poverty,regional distribution of Income and Wealth.
Unemployment, Types, Causes Estimates and Government Policy.
Unit - IV Population: Nature and size of the problem, Population policy.Manpower and Labour
problems and policy.
Unit - V India’s Foreign Trade : Consumption, Direction, Balance of trade andBalance of
Payments position.
Inflation : Meaning, Causes, impact, Government Policy.
Unit - VI 1. Growth and Infrastructure: Transport Energy, Banking, FinancialInstitution - Their
Growth and Role
2. Economic Planning: Basic philosophy, Strategies, Objectives,Targets, Resource Mobilisation and achievement, (These topics areto be studied directly in relation to India’s Five Year Plans).
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PRINCIPLES OF ECONOMICS PAPER - II
Unit - I Money : Value of money, Measurement of value of money, Effect of changes in value of
money, forms of money, Transactions equations, Cash balance
equation.
Unit - II Banking : Theory of Central banking, Functions, Objectives of MonetaryPolicy, Central
banking in under developed money markets - Credit creation byCommercial banks.
Unit - III International Trade : Why a separate theory of International trade, theory of Comparative cost-advantages, Foreign trade versus protection, Balance of paymentsdisequilibrium and remedies.
Foreign Exchange : Freely fluctuating exchange rates, Gold Standard
mechanism, mint per rate of exchange theory, Purchasing power paritytheory, demand and supply theory exchange control and exchangemanagement, I.M.F.
Unit - IV Income and Employment : Kinds and causes of Unemployment,classical theory of
employment, Keynes’ view on classical theory, effective demand,consumption function, marginal efficiency of capital.
Unit - V Multiplier and accelerator, Keynes theory of employment, inflationarygap, inflationary
gap.
Trade Cycle-Meaning, Phases, Old and modern theories of Hawtrey,Hayek, Hobsen, Keynes and Schumpeter Remedies.
Unit - VI Public Finance: Main object of public finance, Tax fee and price, incidence of taxation,ideal tax system.
Public expenditure, principles, factors governing it, Public debt-old andnew approaches, method of debt repayment-taxation versus borrowing-deficit financing, fiscal policy - Meaning, approaches, objective andlimitations.
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MERCHANTILE LAW
Unit - I Agreements, Contracts (Indian Contract Act, 1878) Mortgages
Unit - II Guarantee and Indemnity, Baliment and Pledge, Agency
Unit - III Sale of Goods Act
Unit - IV Indian Partnership Act
Fire and Marine Insurance
Unit - V Negotiable Instruments Act
Insolvency
Unit - VI Joint Stock Companies - with reference to the sections of theCompanies Act 1956.
Section : 1 to 11, 25, 41 to 50
Section : 116 to 145
Sections : 204, 234, to 251
Sections : 389 to 658
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ACCOUNTING & AUDITING OPTIONAL PAPER - II
ADVANCE ACCOUNTING
UNIT - I
(a) Accounting Frame Work - Meaning, Definition, Concepts, Principles andIndian Accounting Standards
(b) Company Final Accounts.
UNIT- II
(a) Flow Statements - Funds Flow (networking Capital) and Cash Flow (as
per accounting standard)
(b) Ratio Analysis
UNIT - III
(a) Amalgamation, Absorption and Reconstruction (Internal, External)
UNIT - IV
(a) Holding Company Accounts.
(b) Liquidation Accounts
UNIT - V
(a) Banking Company Final Accounts.
(b) Accounts of leasing transactions
UNIT - VI
(a) Single Entry System
(b) Fire Insurance Claims (For loss of stock and loss of profit)
References:
1. Modern Accounting - Hanif & Mukerjee
2. Advance Accounting - Shukla & Grewal
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3. Advance Accounting - S. N. Maheshwari
4. Advance Accounting - R. L. Gupta
5. Corporate Accounting - S. N. Maheshwari
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MARKETING OPTIONAL PAPER - II
MARKETING MANAGEMENT
The aim of this paper is to expose students to the major decision making areas in
the field of marketing and acquaint then with the current techniques and these
areas.
(i) Marketing Management and the Marketing concept
Organisation of marketing activities
Marketing segmentation decisions
(ii) Product line and new produce decisions
Pricing decisions
(iii) Channel and Physical Distribution decisions
Media and sales force decisions
(iv)Marketing controls
Some special problems of rural marketing India.
As far possible these topics wil be taught through marketing cases from
Indian environment.
PERSONAL MANAGEMENT AND INDUSTRIAL RELATIONS OPTIONAL
PAPER - II
PERSONNEL MANAGEMENT
UNIT- I Organisation and function of Personnel Department.
UNIT - II Employment procedures, Notifications of vacancies
UNIT - III Promotions, demotion and transfer of employee
UNIT - IV Employer discipline-related problems and procedures,
UNIT - V Manpower Planning
UNIT - V Job analysis, job specifications and job description.
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BUSINESS ECONOMICS OPTIONAL PAPER - II
QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS
UNIT - I
Function: Meaning, Types of functions - Linears and non-Linears, implicit and
implicit, single values and multivalues. Diagrammatic representation of function,
inclination and slope, demand and supply function, market equilibrium,
application to tax and subsidy.
UNIT - II
Differential Calculus : Concept of differentiation, limit and continuity, rules
derivation, concavity and convexity maxima. Use of calculus for the analysis of
utility revenue, cost, profit and elasticity of demand.
UNIT - III
Linear Programming : Graphical and simplex method.
UNIT - IV
Investment Decision : Payback period and the Rate of return criteria, discounting,
Net present value, Time Value of Money and Internal rate of return, Uncertainty
Analysis, Sensitivity Analysis.
UNIT - V
Decision under Uncertainty; Probability distribution, mathematical expectation,
expected value criteria.
UNIT - VI
Input - Output Analysis : Elementary matrix algebra, flow tables, technological
assumption, feasibility, Solution to input-output system.
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BANKING OPTIONAL PAPER - II
LAW AND PRACTICE OF COMMERCIAL BANKING IN INDIA
UNIT - I
Banker - Customer Relationship :
(a) Definition of “Banker and Customer”
(b) General features of the relationship between banker and customer;
(c) Special features of their relationship
(d) Rights and duties of the banker and customer
(e) Termination of the relationship
UNIT - II
Law and practice relating to various types of deposit accounts.
Opening, Operation and Closure of saving bank account, Current accounts,Fixed deposit account etc.
Provisions relating to various types of depositors with special reference to :
(i) Minors (ii) Partnership firms; (iii) Joint account holders; (iv) Companies,corporations;
(v) Unincorporated associations.
UNIT - III
Law and Practice Relating to Negotiable and other Instruments;
(a) Cheques; Features, drawing, crossing, endorsements, marketing and
detailed study of payment and collection.
(b) Bills of exchange and Promissory notes; Features, kinds, presentment for
acceptance, types o acceptance, presentment of payment, dishonour,
noting and protest.
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(c) Other Instruments; dividend warrants, Interest warrants, Bearer
debentures, Bonds and coupons etc.
UNIT-IV
Law and Practice Relating to :
(a) Unsecured loans and advance with special reference to:
(b) Secured loans and advances with special reference to:
I. The suitability or otherwise as
banking cover
II. Valuation-method and form of
charge mortgage pledge,
hypothecation, lien
III. Precautionary measures to ensure
god title;
IV. Release on Payment or realization
on default; in respect of stock and
shares
(quoted and unquoted) land and buildings, life policies produce and
goods, documents of title to goods, plant and machinery and
guarantees.
(c) Different forms of advances :- cash credit, overdraft, loan and discounting
of bills
(d) Letters of credit and issue of Gurantees.
UNIT-V
Law and Practice Relating to :
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(a) Remittance of fund;(b) Safe Custody and Safe Deposit Vaults;(c) Executor and Trustees;(d) Other services, such as; issue of credit cards, emergency vouchers,
agency services etc.
UNIT-VI
Organisation and Procedures:
(a) Organisation of a commercial bank:
(i) (a) Departmental set-up at Head/Central Office:(c) Departmental set-up at Zonal/Regional Office(d) Financial powers at different levels.
(ii) Departmental set-up of the branch. (b) Operating methods and procedures of commercial banks in (i) deposits (ii)advances
(ii) collection and remittances, (iv) clearing (v) foreign exchange (vi) safedeposits
(vii) cash departments at the branch level.
(c) Internal controls system in a commercial bank with special reference to Auditand Inspection.
(d) (i) Return/Statement submitted by a scheduled commercial bank to theReserve Bank of
India.(ii) Return/ Statement submitted by a scheduled commercial bank to the
ReserveBank of India.
REFERENCES:
1. Banking Law and Practice by P. N. Varshney2. Practice & Law of Banking by H. C. Agrawal
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CO-OPERATION OPTIONAL PAPER - II
HISTORY OF CO-OPERATION AT HOME AND ABROAD
UNIT - I Origin of the movement-Robert Owen and Rochdale pioneers in
England - brief history of consumers’ co-operative movement in England -consumers movement in Sweden.
UNIT - II Credit Movement in Germany
UNIT - III Procedure’s societies of Franc
Dairy societies of Denmark.
Industrial co-operative of China and Japan.
UNIT-IV Marketing Societies of U.S.A. and Canada
Collective farms of Russia and Palestine.
UNIT-V India-Original problem of rural indebtedness the economicbackground-early efforts
-people’s Banks of dupernex, Sir F. Nicholsan’s Report.
Co-operative Societies Act of 1904 Act of 1912 Maclagan Committeeprovincial Act - Expansion and reorganization - Provincial Reports.
The Depression and set back, Rehabilitation - Progress after 1939.
UNIT-VI The Co-operative planning committee. The Agricultural Financesub committee.
The All India Rural Credit Survey.
Economic Planning and co-operation in India - Co-operativeEducation and Propoganda.
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ACCOUNTING AND AUDITING OPTIONAL PAPER - III
AUDITING
UNIT- I (A) Principles of Auditing including definition, objects, advantages and
different Classes of Audit.(B) Qualities of a good auditor.(C)Internal Check and Internal Control.
UNIT - II (A) Vouching of various types of transactions
(B) Verification and Valuation of Assets
UNIT - III Audit of limited company under the Companies Act in particular appointment, powers
Power, duties, rights and liabilities of an Auditor.
UNIT - IV (A) Statutory Report to be placed before statutory meeting(B) Dividend and appropriation of Profit including divisible profits.(C) Audit of Accounts of a sole trader and partnership firm.
UNIT - V (A) Share Capital and Debenture Audit, Underwriting Commission.(B) Reserves, Provisions and funds- Following section of Companies
Act,1956: 2 (3) 77, 193, 200, 208, 209, 225, 297, 309, 310, 314, 349,350, 352354, 356, 366, 269-73, 372, 233-A, 393-A.
UNIT - VI (A) Investigation
(B) Elementary Accounting Ratios.
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MARKETING OPTIONAL PAPER - III
MARKETING RESEARCH
UNIT - I Nature and scope of marketing research-its importance and limitations.
Steps involved
in marketing research
UNIT - II Types of research in marketing.
UNIT - III Collection of primary data-designing and administering questionnaires.
UNIT - IV Sampling- Concept - Advantages of Sampling-major sampling
methods.
UNIT - V Selection of samples - Determination of sample size- Analysis of data.
UNIT - VI Applications of Marketing Research:
(a) Motivation research
(b) Advertising research
(c) Product research
(d) Sales control research
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PERSONNEL MANAGEMENT AND INDUSTRIAL RELATIONS
OPTIONAL PAPER - III
INDUSTRIAL RELATIONS SYSTEMS
UNIT-I Trade union movement in India
Management Union relationships
UNIT-II Agreements-relevant legislations for settlement of disputes
and its machinery.
UNIT- III Provident Fund, Gratuity benefits, E.S.I. Problems.
UNIT- IV Wage and salary administration, organization of welfare work.
UNIT- V Joint Management councils, and other forms of labour participation.
UNIT - VI Labour productivity, productivity bargaining and moral-current labour and industrial
Relations problems on Indian Industries.
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BUSINESS ECONOMICS OPTIONAL PAPER - III
ECONOMICS OF FINANCE AND INVESTMENT
UNIT- I Business decisions : Objectives of a firm - The decision process.
Organisation and Operation of the Financial Markets, Capital Market -
Money Market - Credit Market.
UNIT - II Mechanics of International payments - The balance of payments and the concept of
deficit/surplus in balance of payments - Foreign Exchange Markets and the market
instruments - Foreign exchange Interest arbitrage and flows of capital, Foreign
investment in India.
UNIT - III Analysis and Control: Financial Ratios-Funds flow analysis - Leverage reactions.
UNIT - IV Capital Budgeting: Selection of projects and Investment criteria - Payback of payout
Period-Internal rate of return - Net present value - Risk and uncertainly.Investment
Decisions - cost of capital.
UNIT-VI Multinationals and Financial collaborations - Meaning - Their role,Functions in
economic development Economic Implications of multinationals,Preparation of a project feasibility Report.
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BANKING OPTIONAL PAPER - III
INDIAN BANKING SYSTEM
UNIT - I Monetary and Financial Institutions:
(a) Indigenous bankers
(b) Commercial banks
(c) Co-operative Banks
(d) Specialized Financial Institutions
(e) Non-bank Financial Intermediaries
(f) Reserve Bank of India.
Indigenous Bankers:
(a) Historical background;
(b) Organisation and functions of different classes
I. Shikarpuri and multani shroffs:
II. Gujarati Shroffs
III. Nattukottai chettiars and
Kallidaikurichy Brahmins of South
(c) Operational Techniques:
(d) Co-ordination and control; and
(e) Recent Development
UNIT - II Commercial Banking
(a) Genesis and growth
(b) Changes in the size and location pattern(c) Services rendered;
(d) Operational techniques
(e) Role : (i) In Deposit Mobilizations and
(ii) In Financing Important Sectors
(f) Regulation and Control
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(g) Recent Developments
(h) Present Structural and Operational Problems.
UNIT - III Co-operative Banking
(a) Genesis and Growth
(b) Functions and Operational Techniques
(c) Comparison with Commercial Banks
(d) Role in :- (i) Deposit Mobilisation; and
(ii) Financing of Important sectors
(e) Regulation and control
(f) Recent Developments
(g) Present Problems
UNIT- IV Specialised Financial Institutions :
(a) Institutional credit gap and the growth of specialized Institutions;(b) Organization, functions, operational techniques and role of;
(i) The Industrial Finance Corporation of India;(ii) State financial Corporations(iii) The Industrial Cretdit and Investment Corporation of India;(iv) The Industrial Development Bank of India;(v) Other Institutions.
(c) Recent Development
Non-Bank Financial Intermediaries:
(a) Place in the Economy
(b) Regulation and Control
(c) Recent Developments.
UNIT - V Reserve Bank of India
(a) Objectives and Main Functions;
(b) Organisation.
(c) Monetary Policy and its efficacy;
(d) Regulations and Development of the Banking System;
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UNIT - VI Indian Money Market
(a) Structure and Main Features,
(b) Developments during the planning Period
(c) Recent Developments and Problems.
REFERENCES:
1. Indian Financial System by H. R. Mochiraju
2. Indian financial system by M. Y. Khan
3. Monetary Economics : Institutions, Theory and Practice by S. B. Gupta
4. Financial Institutions of Markets by Z. M. Bhole.
8/6/2019 Faculty of Commerce-1
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CO-OPERATON OPTIONAL PAPER - III
CO-OPERATIVE LAW AND AND ADMINISTATION
UNIT - I History of Co-operative legislation Co-operative societies Act of 1904
and 1912.
Co-operative Societies Act of 1925 and Rules in Bombay
Critical Study of Co-operative Societies Act and Rules in other states.
Provisions of co-operative and Mortgage Banks Act in India.
UNIT - II Bombay Agricultural debtor’s Relief Act underlying principles - Bombay
Tenancy Act
and Rules.
Gujarat Money-Lenders Act.
UNIT - III Agricultural produce Market Act.
UNIT - IV Structure and working of the co-operative department Registration of societies.
Preliminaries - Bye law - amendment of bye - laws.
Borrowing of funds-loans-division of profit-reserve funds, charity fund,dividend, bonus etc. Model bye-laws on distribution of profits.
UNIT- V Concessions granted to registered societies - exemption from compulsoryregistration of documents remission of income-tax on profits-exemption fromregistration fees and stamp duly on documents relating to business of societies.
UNIT- V State help co-operative institutions - guarantee to land mortgage debentures - loansand subsidies to various types of societies.
Recommended