Shyam Lal College: Department of Commerce; Odd Semester · PDF file · 2016-09-23Shyam Lal College: Department of Commerce; Odd Semester July ... Visit to an area to document environmental

Paper No. Paper NamePaper Code

Paper Type

Credit/Marks Syllabus Section-A Section-B Section-C

B.Com. Semester -I CBCS Total 22 Points

BC 2.1 Environmental Studies 72182801 AECC 4 2 - 4 Dr. Sunaina Zutshi Dr. Indu Varshney Dr. Sunaina Zutshi

Dr. Indu Varshney Dr. Sunaina Zutshi

BC 2.2 Financial Accounting 52411101 Core 6 5 - 6 Dr. Satish Chandra Dr. Satish Chandra Mr. Rohit Shah

BC 2.3 Business Organisation and Mgmt 52411102 Core 6 7 - 8 Dr. Jasvir Singh Dr. Jasvir Singh Dr. Sunita Pooniya

BC 2.4 English Language 52031103 Lang 6 9 - 11 Ms Shivali; Mr PK Alphina; Mr NG Mr. Anuj Kushwaha Mr. Abbasuddin Tapadar;

Mr. N.G.

B.Com. Semester -III CBCS Total 22 Points

BC 3.1 Company Law 52414303 Core 6 12 - 13 Ms. Monika Khemani Ms. Monika Khemani Ms. Sumanjeet Kaur

BC 3.2 Income Tax Law and Practice 52414304 Core 6 14 - 15 Ms. Surekha Ms. Surekha Mohd. Sajid

Hindi-A or 52051307 16 Dr. Prabhat Sharma Dr. Prabhat Sharma Dr. Prabhat Sharma

Hindi-B 52051316 17 Mr. Abhimanyu Kumar Dr. Amitabh Kumar Dr. Satya Priya Pandey

BC 3.4 (b) Cyber Crimes and Laws 52413301 SEC 4 18 - 19 Mr. A N Gupta Mr. A N Gupta Mr. A N Gupta

B.Com. Semester V Total 400 Marks

CP 5.1 Financial Management 241592 Main 100 20 - 21 Ms. Neha Bothra Dr. Mast Ram Dr. Mast Ram

CP 5.2 Computer Applications in Business 234581 Main 100 22 - 25 Ms. Shweta Satija Ms. Jyoti Sindhu Ms. Jyoti Sindhu

CP 5.3 Corporate Governance, Business Ethics and CSR 241593 Main 100 26 - 27 Ms. Sumanjeet Kaur Ms. Neha Bothra Ms. Shweta Satija

CP 5.4 Industrial Economics 227585 Main 100 28 Dr. Usha Kashyap Dr. Shobha Khatri Dr.Shobha Khatri

Thursday, 15-09-2016 Compiled by Dr S B Rathore, Associate Professor, Department of Commerce, Shyam Lal College # 9811116835

Shyam Lal College: Department of Commerce; Odd Semester July - Nov 2016 (Academic Year 2016-17)

BC 3.3 Lang 6

DEPARTMENT OF ENVIRONMENTAL STUDIES UNIVERSITY OF DELHI

Environmental Studies*

(Six-month Module for Undergraduate Courses) Unit 1 : Introduction to environmental studies

Multidisciplinary nature of environmental studies

Scope and importance

Need for public awareness. (2 lectures)

Unit 2 : Ecosystems

Concept of an ecosystem.

Structure and function of an ecosystem.

Energy flow in an ecosystem: food chains, food webs and ecological pyramids.

Ecological succession.

Case studies of the following ecosystems : a) Forest ecosystem b) Grassland ecosystem c) Desert ecosystem d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

(6 lectures) Unit 3 : Natural Resources : Renewable and Non-renewable Resources

Land resources and landuse change : Land as a resource, land degradation, landslides (natural & man-induced), soil erosion and desertification.

Forests & forest resources : Use and over-exploitation, deforestation, case studies.

Impacts of deforestation, mining, dam building on environment, forests, biodiversity and tribal populations.

Resettlement and rehabilitation of project affected persons; problems and concerns, case studies

Water resources: Use and over-exploitation of surface and ground water, floods, drought, conflicts over water (international & inter-state).

Food resources: World food problems, changes caused by agriculture and overgrazing, effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies.

Energy resources: Renewable and non renewable energy sources, use of alternate energy sources, growing energy needs, case studies.

(8 lectures) Unit 4 : Biodiversity and Conservation

Levels of biological diversity : genetic, species and ecosystem diversity.

Biogeographic zones of India

Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic and Informational values

Biodiversity patterns and global biodiversity hot spots

India as a mega-biodiversity nation; Endangered and endemic species of India

Threats to biodiversity : Habitat loss, poaching of wildlife, man-wildlife conflicts, biological invasions.

Conservation of biodiversity : In-situ and Ex-situ conservation of biodiversity. (8 lectures)

Unit 5 : Environmental Pollution

What is environmental pollution and its types?

Causes, effects and control measures of : a) Air pollution

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b) Water pollution – freshwater and marine c) Soil pollution d) Noise pollution e) Thermal pollution

Nuclear hazards and human health risks

Solid waste management : Control measures of urban and industrial waste.

Role of an individual in prevention of pollution.

Pollution case studies. (8 lectures)

Unit 6 : Environmental Policies & Practices

Concept of sustainability and sustainable development.

Water conservation & watershed management.

Climate change, global warming, acid rain, ozone layer depletion.

Disaster management : floods, earthquake, cyclones and landslides.

Wasteland reclamation.

Environment Protection Act.

Air (Prevention and Control of Pollution) Act.

Water (Prevention and control of Pollution) Act

Wildlife Protection Act

Forest Conservation Act

Issues involved in enforcement of environmental legislation.

Environment: rights and duties. (7 lectures)

Unit 7 : Human Population and the Environment

Population growth, demographic variation among nations.

Environment, human health and welfare; infectious and lifestyle diseases in contemporary world.

Value Education: Environmental ethics.

Environmental communication and public awareness, case studies. (6 lectures)

Unit 8 : Field work

Visit to an area to document environmental assets river/ forest/ grassland/ hill/ mountain

Visit to a local polluted site-Urban/Rural/Industrial/Agricultural

Study of common plants, insects, birds.

Study of simple ecosystems-pond, river, hill slopes, etc. (Equal to 5 lectures)

Suggested Further Readings:

1 Brunner RC, 1989, Hazardous Waste Incineration, McGraw Hill Inc. 480pgs.

2 Carson, Rachel. 1962. Silent Spring (Boston: Houghton Mifflin, 1962), Mariner Books, 2002

3 Cheney, J. 1989. Postmodern environmental ethics. Environmental Ethics 11: 117-134.

4 Economy, Elizabeth. 2010. The River Runs Black: The Environmental Challenge to China's Future.

5 Gadgil, M. & Ramachandra, G. 1993. This fissured land: an ecological history of India. Univ of California Press.

6 Gleeson, B. and Low, N. (eds.) 1999. Global Ethics and Environment, London, Routledge.

7 Gleick, H.P. 1993. Water in Crisis, Pacific Institute for Studies in Development.

Environment and Security. Stockholm Environmental Institute, Oxford University Press.

8 Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll. Principles of conservation biology.

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Sunderland: Sinauer Associates, 2006.

9 Grumbine, R. Edward, and Pandit, M.K. Threats from India’s Himalaya dams. Science 339.6115 (2013): 36-37.

10 Heywood V.H. & Watson, R.T. 1995. Global Biodiversity Assessment. Cambridge University Press.

11 McCully, P. 1996. Silenced rivers: the ecology and politics of large dams. Zed Books.

12 McNeill, John R. 2000. Something New Under the Sun: An Environmental History of the Twentieth Century.

13 Norton, B. G. 1984. Environmental ethics and weak anthropocentrism. Environmental Ethics 6: 131-148.

14 Odum, E.P., Odum, H.T. & Andrews, J. 1971. Fundamentals of Ecology. Philadelphia: Saunders.

15 Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution Science. Academic press, 2011.

16 Philander, S. George (Ed.). (2012). Encyclopedia of global warming & climate change. (2nd ed., Vols. 1-3). Thousand Oaks, CA: SAGE Publications, Inc.

17 Rao MN and Datta AK, 1987. Waste Water Treatment. Oxford and IBH Publishing Co. Pvt. Ltd.

18 Raven, P.H., David M. H., & Linda R. B. Environment. De Boeck, 2009.

19 Reaka-Kudla, Marjorie L., Don E. Wilson, and Edward O. Wilson, eds. 1996. Biodiversity II: understanding and protecting our biological resources. Joseph Henry Press.

20 Ricklefs, R. E., & Miller, G.L. 2000. Ecology. W. H. Freeman, New York.

21 Robbins, P. 2012. Political ecology: A critical introduction. John Wiley & Sons.

22 Rosencranz, A., Divan, S. & Noble, M.L.. Environmental law and policy in India. 2001. Tripathi 1992.

23 Rothmun, H.K. 1998. The Greening of a Nation? Environmentalism in the United States since 1945.

24 Sengupta, R. 2003. Ecology and economics (OUP): An approach to sustainable development." OUP Catalogue.

25 Singh, J.S., Singh, S.P. and Gupta, S.R. 2006. Ecology, Environment and Resource Ecology, Environment and Resource Conservation. Anamaya Publishers.

26 Sodhi, N.S., Gibson, L. & Raven, P.HG. (eds). 2013. Conservation biology: voices from the Tropics. John Wiley & Sons.

27 Thapar, V. 1998. Land of the Tiger: A Natural History of the Indian Subcontinent.

28 Van Leeuwen, C. J., & Vermeire, T. G. 2007. Risk assessment of chemicals.

29 Warren, C.E. 1971. Biology and water pollution control.

30 Wilson, E. O. 2006. The creation: An appeal to save life on earth. New York: Norton.

31 World Commission on Environment and Development. 1987. Our Common Future. Oxford: Oxford University Press.

*Note: The course is uploaded as sent by the Department concerned. The scheme of marks and number of

periods/lectures will be determined by the University and will be corrected in the syllabus according to

Academic Council and Executive Council Minutes (dated 19th July 2014) and guidelines framed by the

Course Implementation Committee, University of Delhi. Editing, typographical changes and formatting will

be undertaken further.

Undergraduate Programme Secretariat

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Compulsory: English/MIL Communication

English Communication Credits: 2

Preamble:

The purpose of this course is to introduce students to the theory, fundamentals and

tools of communication and to develop in them vital communication skills which should

be integral to personal, social and professional interactions. One of the critical links

among human beings and an important thread that binds society together is the ability

to share thoughts, emotions and ideas through various means of communication: both

verbal and non-verbal. In the context of rapid globalization and increasing recognition of

social and cultural pluralities, the significance of clear and effective communication has

substantially enhanced.

The present course hopes to address some of these aspects through an interactive

mode of teaching-learning processes and by focusing on various dimensions of

communication skills. Some of these are:

Language of communication, various speaking skills such as personal communication,

social interactions and communication in professional situations such as interviews,

group discussions and office environments, important reading skills as well as writing

skills such as report writing, note-taking etc.

While, to an extent, the art of communication is natural to all living beings, in today’s

world of complexities, it has also acquired some elements of science. It is hoped that

after studying this course, students will find a difference in their personal and

professional interactions.

The recommended readings given at the end are only suggestive; the students and

teachers have the freedom to consult other materials on various units/topics given

below. Similarly, the questions in the examination will be aimed towards assessing the

skills learnt by the students rather than the textual content of the recommended books.

The Communicative Language Course in English is a three-tiered structure, addressing

different levels of language learning acquired in school. The three streams A, B and C

are offered to students who have studied English up to class XII, class X and class VIII

respectively.

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Advanced English: Stream A (For those who have passed English in Class XII)

Course objectives

The course enhances the skills of reading, writing, speaking and listening

It encourages recognition and awareness of different genres like the short story,

poetry, feature articles, etc.

Topical and social themes form an integral part of the course

The course teaches the students speaking and listening skills in class and tests these

skills for a constant monitoring of their proficiency

The course broadens the horizons of the text by project work which is flexible, and

enhances the creativity of the student.

The course uses activities centred on translation for students, and gives them a

composite view of multiculturalism.

Semester I

Writing skills

Diary entry

Paragraph writing

Summary/Note‐making

Formal and informal letter writing

CV/ Resume writing

Book/ Film reviews

Internal assessment

Speaking skills Listening/ comprehension

Project work

Attendance

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Suggested projects

Sports writing, Poetry about women/ men, Poetry in translation, Telling a story,

Fantasy writing, Chat shows, The menace of dowry, A success story

Recommended Readings

Fluency in English Part I, Macmillan, Delhi, 2005, Units 1‐18

Business English, Pearson, Delhi, 2008, Units1-3

Language through Literature (forthcoming) ed Dr Gauri Mishra, Dr Ranjana Kaul, Dr

Brat Biswas, Primus Books, Delhi, 2015, Chapters 1-7

Martin Hewing, Advanced English Grammar, Cambridge University Press, New Delhi,

2010, Units 1‐60

Semester II

Writing skills

Interview

Feature article

Notice

Questionnaire/ survey

Essay/speech writing

Report writing

Dialogue writing

Internal assessment

Speaking skills Listening/ comprehension

Project work

Attendance

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B.Com. Semester Course

Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007

89

B.Com. Semester V Paper No. : CP 5.1

FINANCIAL MANAGEMENT Duration: 3 hrs. Max. Marks: 100

Lectures: 75 Objective: To familiarize the student with the elements and tools of financial management. COURSE CONTENTS: Unit – I: Introduction Nature, scope and objectives of financial management. Time value of money. Concept of Risk and Return (including Capital Asset Pricing Model).

(8 Lectures) Unit – II: Capital Budgeting Decision Capital budgeting process: Estimation of Relevant cash flows, Non-discounted and discounted cash flow techniques – Pay back, ARR, NPV, IRR and Profitability index. Concept and measurement of cost of capital, Weighted Average Cost of Capital.

(18 Lectures) Unit – III: Financing Decision Operating and financial leverage. Capital structure theories - NI, NOI, and MM and traditional approach. Factors determining capital structure. (17 Lectures) Unit – IV: Dividend Decision Relationship between dividend and corporate valuation - Walter model, Gordon Model and MM hypothesis. Determinants of dividend.

(12 Lectures)

Unit – V: Working Capital Management Meaning and nature of working capital. Determination of working capital requirement. A brief overview of Cash management, Inventory management and Receivables management.

(20 Lectures) Suggested Readings:

1. I.M. Pandey, Financial Management, Vikas Publishing House (P) Ltd. 2. V.K. Bhalla, Financial Management & Policy, Anmol Publications, Delhi



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3. M. Y Khan and P. K Jain, Financial Management, Text and Problems, Tata McGraw Hill New Delhi.

4. Prasanna Chandra, Financial Management-Theory and Practice, Tata McGraw Hill. 5. J. K Singh, Fundamentals of Financial Management, Dhanpat Rai and Company,

Delhi. 6. J.C. Van Horne, Financial Management and Policy, Prentice Hall of India. 7. H. Levy and M. Sarnat, Principles of Financial Management, Engelwood Cliffs,

Prentice Hall. 8. Surender Singh and Rajeev Kaur, “Basic Financial Management”, Mayur

Paperbacks, New Delhi Note: Latest edition of text book may be used.



91

B.Com. Semester V Paper No.: CP 5.2

COMPUTER APPLICATIONS IN BUSINESS

Duration: 3 hrs. Max. Marks: 100

Lectures: 75 Objectives: To provide computer skills and knowledge for commerce students and to enhance the student understanding of usefulness of information technology tools for business operations. Learning Outcome: After studying this paper, a student will become IT literate, and be able to understand basic IT tools.

PART – A

Unit 1. Basic Concepts: (3) Characteristics of a Computer. Advantages of Computers. Limitation of Computers. Types of Computers. Applications of computers.

Unit 2. Essential components of Computers. (3)

Hardware, Firmware, Live-ware Software:

o System Software: Operating system, Translators, interpreter, compiler. o Overview of operating system, function of operating system. o Application software: General Purpose Packaged Software and tailor

made software. Unit 3. Introduction to Internet (4)

o Meaning of Internet. o Growth of internet. o Owner of Internet. o Anatomy of Internet o Net Etiquette



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o World Wide Web o Internet Protocols. o Usage of Internet to society. o Search Engines.

Unit 4. Word Processing. (6)

Introduction to word Processing. Word processing concepts. Working with word document::

Opening an existing document/creating a new document.

Saving, Selecting text, Editing text, Finding and replacing text, Formatting text,

o Bullets and numbering o Tabs o Paragraph Formatting o Page Setup

Unit 5. Spreadsheet and its Business Applications. (6)

Spreadsheet concepts Creating a work book, saving a work book editing a work book, inserting, deleting work sheets, entering data in a cell formula Copying Moving data from selected cells, Handling operators in formulae. Inserting Charts- LINE, PIE, BAR



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Unit 6. Generally used Spread sheet functions (6) Mathematical- ROUND ALL, SUM, SUMIF, COUNT,

COUNTIF Statistical – AVERAGE, MAX, MIN, STDEV,

FREQUENCY, INTERCEPT, SLOPE. Financial - PMT, PPMT, IPMT Logical - IF, AND, OR

Unit 7. Presentation Software (7)

Creating a presentation. Editing Sorting Layout. Set-up row Rehears timing

PART – B (Practical)

Practical applications from above unit: Practical classes (40)

Loan & Lease statement Ratio Analysis. Graphical representation of data Payroll statements Frequency distribution. Cumulative and calculation of Means,

Mode and Median. Regression

Notes:

1. The Softwares referred in this course will be notified by the department once in every three years.

2. The familiarity with commercial and business software will be imparted through

guidelines that shall be revised every year. Scheme of examination:



94

1. For School of Open Learning there shall be a written Annual Examination of 75 marks

and of 3 hours duration for parts, Part A 35 marks, Part B 40 marks. 2. Scheme of Examination for regular students:

Part – A – Annual Examination (Theory) 45 Marks, 2 hours, Internal Assessment 15 marks Part – B – Annual Examination (Practical) 40 Marks, 1 hours, Practical Examination, Work Book, including 10 Marks

Note: In the case of SOL, in Lieu of Part-B (practical examination) there shall be a semester and theory examination as follows: Marks : 40

Time : 1 hours

Suggested Readings:

1. Sanjay Saxena, A First Course in Computers, Vikas Publishing House. 2. Pradeep K. Sinha and Preeti Sinha, Foundation of Computing, , BPB, Publication, 3. Deepak Bharihoka, Fundaments of Information Technology, Excel Book. 4. V. Rajaraman, Introduction to Information Technology, PHI. 5. R. Hunt, J. Shelley, Computers and Commonsense, Prentice Hall of India. 6. Leon, M. Leon, Fundamentals of Information Technology, Leon Vikas, (4) Software

manuals. Note: Latest edition of text book may be used.



95

B. Com. Semester V Paper No.: CP 5.3

CORPORATE GOVERNANCE, BUSINESS ETHICS AND CSR


Lectures: 75

Objectives: To familiarize the students with the understanding of issues and practices of corporate governance in the global and Indian context. Course Contents: Unit I- Conceptual Framework of Corporate Governance: Meaning, Theories of Corporate Governance, Models of Corporate Governance, Governance v Good Corporate Governance, Corporate Governance v Corporate Excellence, Insider Trading, Rating Agencies, Whistle Blowing, Benefits of Good Corporate Governance, Corporate Governance Reforms, Initiatives in India. 15 Lectures Unit II- Indian Model of Corporate Governance: Director, Board Role, Responsibilities, Powers, Number of Directors, Disqualifications, Board Meetings, Regulatory Framework of Corporate Governance in India, SEBI Norms based on KM Birla Committee, Clause 49 of Listing Agreement, Corporate Governance in Public Sector Undertakings. 15 Lectures Unit III- Board Committees and their Functions Board Committees and their Functions, Remuneration Committee, Nomination Committee, Compliance Committee, Shareholders Grievance Committee, Investors Relation Committee, Investment Committee, Risk Management Committee, and Audit Committee 5 Lectures Unit IV- Major Corporate Governance Failures: Junk Bond Scam (USA), Bank of Credit and Commerce International (UK), Maxwell Communication Corporation and Mirror Group Newspapers (UK), Enron (USA), WorldCom (USA), Tyco (USA), Andersen Worldwide (USA), Kirch Media (Germany), Vivendi (France), Parmalat (Italy) and Satyam Computer Services Ltd (India); Common Governance Problems Noticed in various Corporate Failures, Is Corporate Governance always the Cause for Corporate Failures?. 15 Lectures



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Unit V- Codes & Standards on Corporate Governance: Sir Adrian Cadbury Committee (UK), 1992 , Greenbery Committee (UK), 1995, Calpers Global Corporate Governance Principles (USA), 1996, Hampel Committee on Corporate Governance (UK), 1997, Combined Code of Best Practices (London Stock Exchange), 1998, Blue Ribbon Committee (USA), 1999, OECD Principles of Corporate Governance, 1999, CACG Guidelines/Principles for Corporate Governance in Commonwealth, 1999, Euroshareholders Corporate Governance Guidelines, 2000, Principles of Good Governance and Code of Best Practice (UK), 2000, Sarbanes-Oxley (SOX) Act, 2002 (USA), Smith Report, 2003 (UK) 15 Lectures Unit VI-Business Ethics: Meaning, Principles of Business Ethics, Characteristics of Ethical Organization, Theories of Business Ethics, Ethics of Corporate Governance, Globalization and Business Ethics, Stakeholder‟s Protection, Corporate Governance and Business Ethics 5 Lectures Unit VII- Corporate Social Responsibility (CSR): Meaning, CSR and CR, CSR and Corporate Sustainability, CSR and Business Ethics, CSR and Corporate Governance, Environmental Aspect of CSR, CSR Models, Drivers of CSR, ISO 26000 5 Lectures Suggested Readings:

1. J. P. Sharma Corporate Governance, Business Ethics & CSR, Ane Books Pvt. Ltd., New Delhi.

2. Bhanu Murthy, K. V. and Usha Krishna, Politics Ethics and Social Responsibilities of Business, Pearson Education, New Delhi.

3. D Geeta Rani & R K Mishra, Corporate Governance-Theory and Practice, Excel Books, New Delhi

4. Christine A Mallin, Corporate Governance (Indian Edition), Oxford University Press, New Delhi.

5. Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian Edition), Oxford University Press, New Delhi.

6. Andrew Crane Dirk Matten, Business Ethics (Indian Edition), Oxford University Press, New Delhi.

Note: Latest edition of text book may be used.



97

B. Com. Semester V Paper No.: CP 5.4

INDUSTRIAL ECONOMICS


Lectures: 75

1. Industrial Structure and market structure, industrial concentration, structure-conduct performance paradigms. 15 Lectures

2. Expansion of the firms through merger, acquisition and diversification, Role and composition of foreign capital, MNCs and Transfer pricing. 12 Lectures

3. Integrated industrial development, Small scale industry supplementing large scale

industry. 12 Lectures 4. Role of Research and Development, Diffusion of technology, product and process

patent. 12 Lectures 5. Economic aspects of industrial efficiency, Partial and Total factor productivity,

measurement of capacity utilization. 12 Lectures 6. Industrial location and regional development. 12 Lectures

Suggested Readings:

1. Schere, F. M.: Industrial Market Structure and Economic Performance, Rand McNally, Chicago.

2. Martin, Stephen: Advanced Industrial Economics. 3. Martin, Stephen: Industrial Economics, Basil Blackwell. 4. Berthwal: Industrial Economics. 5. Rowely, C. K. (Ed.): Readings in Industrial Economics.

Note: Latest edition of text book may be used.

Documents

Shyam Lal College: Department of Commerce; Odd Semester · PDF file · 2016-09-23Shyam Lal College: Department of Commerce; Odd Semester July ... Visit to an area to document environmental