2020-21 B.com Syllabus

SGCA/ BCOM /2020-21
SOPHIA GIRLS’ COLLEGE,

(AUTONOMOUS)
AJMER
Scheme of Examination
And
SYLLABUS
2020-21(Batch)
FOR
BACHELOR OF COMMERCE
Under
Choice Based Credit System
Semester - I to VI
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SGCA/ BCOM /2020-21
BACHELOR OF COMMERCE
Eligibility for admission in First Year of BCOM is 10+2 examination of any Board with at least 48%
marks. With regard to admission on reserved category seats government rules will be applicable.
SCHEME OF EXAMINATION
The number of the paper and the maximum marks for each paper, together with the minimum marks
required for a pass are shown against each subject separately. It will be necessary for a candidate to pass
in the theory as well as the practical part of a subject/paper, wherever prescribed, separately.
Classification of successful candidates shall be as follows:

First Division 60% of the aggregate marks prescribed in Semesters
I to VI taken together
Second Division 50%
All the rest shall be declared to have passed the examination.
 For passing a candidate shall have to secure at least 40% marks in each course (Theory and Practical
separately).
 No division shall be awarded in Semesters I to V.
 Whenever a candidate appears for a due paper examination, she will do so according to the syllabus
in force.
 A candidate not appearing in any examination/absent in any paper of term end examination shall be
considered as having DUE in those papers.
End Semester Examination Pattern

Maximum Marks : 70 Duration : 2 ½ Hrs.
Section A 10 x 1 =10 marks
Contains 10 Questions of 1 mark each and all are compulsory.
Three questions from each unit and one extra question from any one unit. 3 + 3 + 4 = 10 Questions
Section B 5 x 3 = 15 marks
Contains 3 questions with internal choice (Two questions from each unit).
Each Question carries 5 marks.
A student has to attempt 3 questions, choosing at least one question from each unit.
Section C 3 x 15 = 45 marks
Contains 3 questions with internal choice (Two questions from each unit).
Each Question carries 15 marks.
A student has to attempt 3 questions, choosing at least one question from each unit.
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SGCA/ BCOM /2020-21
Course Structure in Semester – I
Compulsory
Paper Total Marks Max. Min.
Code
Nomenclature of the Paper Credits Marks Marks
Duration
CIA ESE
GEN-101 General English 02 15 35 50 20 1 Hr
Optional
Contact Min.
Nomenclature Total Marks Max. Exam
Paper Code Hours Credits Marks
Pass
Duration
of the Paper Marks
Per Week CIA ESE
COM-101 Cost Accounting-I 04 04 30 70 100 40 2 ½ hrs
COM-102 Business Statistics-I 04 04 30 70 100 40 2 ½ hrs
COM-103 Principles of Management-I 04 04 30 70 100 40 2 ½ hrs
COM-104 Business Law-I 04 04 30 70 100 40 2 ½ hrs
COM-105 Economic Environment in India 04 04 30 70 100 40 2 ½ hrs
COM-106 Business Economics 04 04 30 70 100 40 2 ½ hrs
GEN 101 – General English

Max. Marks: 50 Min. Marks: 20
Credit: 2 Duration: 1 Hr
Learning Outcome:
On successful completion of the course, the students will be able to:-
1. Have knowledge regarding the different concepts of Grammar.
2. Enhance their reading and writing skills of the students.
3. Develop a practice of using idioms and phrasal verbs in everyday conversations.
4. Have a cutting edge in the competitive and professional world.
Unit I
SVOCA (Subject, Verb, Object, Complement, Adverbial), Transformation of sentence (Active Passive and
Direct Indirect), Modals, Tense usage, Homophones and Homonyms,
 IDIOMS
1. A penny for your thoughts 21. Hit the nail on the head
2. Actions speak louder than words 22. In the heat of the moment
3. At the drop of a hat 23. Kill two birds with one stone
4. Ball is in your court 24. Last straw
5. Barking up the wrong tree 25. Let sleeping dogs lie
6. Beat around the bush 26. Let the cat out of the bag
7. Best of both worlds 27. Make a long story short
8. Bite off more than you can chew 28. Miss the boat
9. Blessing in disguise 29. Off one's rocker
10. Burn the midnight oil 30. Once in a blue moon
11. Can't judge a book by its cover 31. Piece of cake
12. Cross that bridge when you come to it 32. Put wool over other people's eyes
13. Cry over spilt milk 33. See eye to eye
14. Curiosity killed the cat 34. Sit on the fence
15. Don't count your chickens before the eggs 35. Speak of the devil!
have hatched 36. Take with a grain of salt
16. Don't put all your eggs in one basket 37. Taste of your own medicine
17. Every cloud has a silver lining 38. To hear something straight from the horse's
18. Feel a bit under the weather mouth
19. Give the benefit of the doubt 39. A Picture paints a thousand words
20. Hear it on the grapevine 40. Method to my madness
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SGCA/ BCOM /2020-21
Phrasal verbs
 Break: Break away, Break down, Break off, Break up
 Bring: Bring about, Bring in, Bring up, Bring down
 Come: Come by, Come across, Come upon
 Carry: Carry out, Carry on, Carry off, Carry over
 Call: Call on, Call off, Call at
 Get: Get Along, Get Away, Get By, Get Through, Get Over
 Give: Give up, Give away, Give in
 Hard: Hard up, Hard of hearing, Hard to please
 Look: look after, look into, look forward to, look up to
 Put: put out, put off, put up, put up with
 Run: run after, run down, run over, run out of
 Take: take after, take up, take to
Unit II
Comprehension, Précis writing
Unit III
Formal and Informal Letters- Job Application, Resume and Cover letter, Composition, Report Writing
Reference Books:
 A Practical English Grammar (Oxford Paper Back) : A.J. Thomson
 Intermediate English Practice Book ( Orient Longman ) : S.Pit Corder :
 Strengthen Your English (OUP 1973) :Bhaskaran and Hordburgh
 The English Errors Of Indian Students (OUP) :T.l.h. Smith – Pearce
 A Practical Course of English ( Ramesh Book Depot, Jaipur) :I.K. Sharma and V.D. Singh
COM – 101 Cost Accounting - I

Credits: 4 Duration: 2 ½ Hrs
Learning Outcomes: On the successful completion of the course, students will be able to:
1. Understand the basic concepts of cost, costing, cost accounting principle and material control
techniques.
2. Understand the wage system and wage control technique.
3. Acquire the necessary skills to compute unit costing and operating costing.
4. Develop the skills to control cost through cost reduction technique.
5. Analyze the cost and do its computation.
Note: Please make a 60:40 distribution in practical: theory
Unit –I
Introduction: Definition of Costing, Objectives of Cost Accounting; Importance of Cost Accounting to
Business Concern, Advantages of a Cost Accounting system, Installing a Cost Accounting System,
Essentials of a good Cost Accounting System. Cost, Cost object, Cost units and Cost Centers, Types of
costs, classification of costs, cost sheet, total costs and unit costs. Costing Methods and Techniques,
Accounting for material: Material control: concept and techniques; pricing of material issues, treatment of
material losses.
Unit –II
Accounting for labour: Labour cost control procedure; labour turnover, idle time and overtime; methods
of wage payment - time and piece rates; incentive schemes. Accounting for overheads: Introduction
Definition, Classification of Overhead- Element-wise, Functional and Behavioral; Need for classifying
overhead into fixed and variable; various types of overheads. Allocation and apportionment of Overhead;
Absorption of Overhead: various methods and their application; Treatment of under absorption/over
absorption of overheads.
Unit –III
Unit Costing: Definition, Objectives, Types of Cost unit, Production Account, Differences between cost
sheet and production account, treatment of work in progress, scrap and wastage, spoilage and defectives,
opening and closing stock of finished goods, determination of tender price, absorption of overheads.
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SGCA/ BCOM /2020-21
Operating costing: Introduction, Transport Costing, Hotel Costing, Power house Costing, Hospital
Costing and Cinema Costing.
Reference Books:
 Oswal, Maheshwari, Sharma, Mantri Sharma, Cost Accounting, Ramesh Books Depot Jaipur
 Dr. D.C. Jain, Dr. M.C. Khandelwal and R. Govind Pareek, Cost Accounting, Ajmera Books Co.,
Jaipur.
 Dr. P.C. Tulsian, Cost Accounting, S. Chand & Co. Ltd, New Delhi.
 Dr. B.K. Mehta, Cost Accounting, S.B.P.D Publishing House, Agra.
 Arora M.N., Cost accounting- Principles and Practice, Vikas Publishing House, New Delhi
 Jain S.P. and Narang K.L., Cost Accounting; Kalyani Publications, New Delhi.
 Horgren, Charles, Foster and Datar, Cost Accounting – A Managerial Emphasis; prentice-Hall of
India, New Delhi.
 Maheshwari S.N., Advanced Problems and Solutions in Cost Accounting, Sultan and Chand: New
Delhi.
Note:- Latest edition of the book to be referred.
COM -101 & ykxr ys[kkadu I

vf/kdre vad% 100 U;wure vad% 40
dszfMV% 4 vof/k% 2 ½ ?kaVs
v/;;u ds ifj.kke%& bl ikB~;dze ds lQyrkiwoZd iw.kZ gksus ds i’pkr~ fo|kFkhZ ;ksX; gksxsa&
1. Ykxr] ykxr ys[kkadu] ykxr ys[kkadu fl)kUr rFkk lkexzh fu;a=.k rduhd ds vk/kkjHkwr ladYiuk dks
le>ukA
2. Je iz.kkyh rFk Je fu;a=.k rduhd dk KkuA
3. bdkbZ ykxr ys[kkadu rFkk ifjpkyu ykxr ys[kkadu dh x.kuk gsrq vko’;d dkS’ky dk fodklA
4. ykxr deh rduhd ds }kjk ykxr fu;a=.k ds dkS’ky dk fodklA
5. ykxr dk fo’ys"k.k ,oa bldh x.kuk djukA
uksV%& dÌk;k izk;ksfxd rFkk lS)kfUrd iz’uksa dk forj.k 60%40 ds vuqlkj djsaA
bdkbZ I
ifjp;%& ykxr ys[kkadu dh ifjHkk"kk] ykxr ys[kkadu ds mn~ns’;] O;olk; ds fy;s ykxr ys[kkadu dk egRo]
ykxr ys[kkadu i)fr ds ykHk] ykxr ys[kkadu i)fr dh LFkkiuk] ,d vPNs ykxr ys[kkadu i)fr ds rRo]
ykxr] ykxr oLrq] ykxr bdkbZ rFkk ykxr dsUnz] ykxr ds izdkj] ykxr dk oxhZdj.k] ykxr i=] dqy ykxr
,oa bdkbZ ykxr] ykxr fof/k;kW ,oa rduhdA
lkexzh dk ys[kkadu%& lkexzh fu;a=.k] vo/kkj.kk ,oa rduhd] lkexzh fuxZeu dk ewY;kadu] lkexzh {k; dk ys[kkA
bdkbZ II
Je ys[kkadu%& Je ykxr ,oa fu;a=.k izfdz;k] Je fudklh] dk;Zghu le; rFkk vf/kle;] Je Hkqxrku dh
fof/k;kW& dk;Z ,oa le; vk/kkfjr njsa ,oa izsj.kknk;d ;kstuk,saA
mifjO;;ksa dk ys[kk%& ifjp;] ifjHkk"kk] mifjO;;ksa dk oxhZdj.k& ykxr rRo ds vuqlkj] dk;kZRed ,oa O;kogkfjd%
fLFkj ,oa ifjorZu’khy mifjO;;ksa ds oxhZdj.k dh vko’;drk] fofHkUu izdkj ds mifjO;;A mifjO;; dk vkoaVu
,ao vuqHkktu] mifjO;;ksa dk vo’kks"k.k] buds vuqiz;ksxksa dh fofHkUu fof/k;kW] mifjO;;ksa ds vR;ko’kks"k.k rFkk
U;wuko’kks"k.k dk ys[kkA
bdkbZ III
bdkbZ ykxr fu/kkZj.k jhfr%& ifjHkk"kk] mn~n’s ;] ykxr bdkbZ ds izdkj] mRiknu [kkrk] mRiknu [kkrk ,oa ykxr
i= esa vUrj] v)Z fufeZr eky] vo’ks"k lkexzh] {k; rFkk nwf"kr eky dk ys[kk] izkjfEHkd ,oa vfUre LVkWd dk
lek;kstu] Vs.Mj ewY; dk fu/kkZj.k] mifjO;;ksa dk vo’kks"k.kA
ifjpkyu ykxr fu/kkZj.k%& ifjp;] ifjogu ykxr ys[kkadu] gksVy ykxr fu/kkZj.k] fo|qr x`g ykxr ys[kkadu]
vLirky ykxr ys[kkadu ,oa flusek gkWy ykxr ys[kkaduA
lanfHkZr iqLrdsa&
 tSu] [k.Msyoky] ikfjd%& ykxr ys[kkadu] vtesjk cqd dEiuh t;iqjA
 ,e- vkj- vxzoky%& ykxr ys[kkadu] xfjek ifCyds’ku] t;iqjA
 vksloky] ekgs’ojh] ’kekZ] ea=h] ’kekZ% ykxr ys[kkadu] jes’k cqd fMiksV t;iqjA
uksV%& lanfHkZr iqLrdksa ds uohure laLdj.k dk mi;ksx fd;k tk;saA
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SGCA/ BCOM /2020-21
COM – 102 Business Statistics - I
Learning Outcome: On successful completion of the course, the students will be able to:
1. Analyze quantitative information for decision making.
2. Interpret the concept of Statistical tools and techniques.
3. Assess dispersion and methods of measurement of dispersion and skewness.
4. Develop an understanding of linear regression and correlation.
5. Develop the skills of data analysis.
Note: Please make a 60:40 distribution in practical: theory
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. Analysis of
Univariate Data: Construction of a frequency distribution, Concept of central tendency.
Unit- II
Dispersion – Meaning, importance, methods of measurement of dispersion and its coefficient. Skewness –
meaning, methods of measuring skewness and difference between dispersion and skewness.
Unit- III
Analysis of Bivariate Data: Linear regression. Correlation- meaning, types and different methods of
correlation.
Reference Books:
 Ranga, Gupta, Goyal, Bhatnagar, Soni, Business Statistics & Statistical Methods, Ajmera Book Co.,
Jaipur.
 Dr. Agarwal, Business Statistics, Vrinda Publications (P) Ltd, New Delhi.
 Hooda, R.P.: Statistics for Business and Economics, Macmillan, New Delhi.
 Ya-Lun Chou: Statistical Analysis with Business and Economic Applications, Holt, Rinehart &
Winster, New York.
 Yadav, Jain & Mittal, Business Statistics, Malik & co., Jaipur
COM-102 & O;kolkf;d lkaf[;dh I

1. fu.kZ; ysus ds fy, ek=kRed tkudkjh dk fo’ys"k.k djukA
2. lkaf[;dh; midj.kksa vkSj rduhdksa dh vo/kkj.kk dh O;k[;k djukA
3. vifdj.k rFkk fo"kerk ds ekiu fof/k;ksa dk vkdayu djukA
4. jSf[kd izfrixeu vkSj lglaca/k ds Kku dks fodflr djukA
5. laed fo’ys"k.k ds dkS’ky dk fodkl djukA
bdkbZ I
ifjp;% lkf[;adh ,d fo"k; dh rjg] fooj.kkRed lkf[;adh] fu"d"kkZRed lkf[;adh ls foHksn] laed ds izdkj]
leadksa dk ladyu] vf/kdkfjd lkaf[;dh] lkekU; nSo funZ’ku] fefJr nSo funZ’ku] ,d pj fo’ys"k.k] vko`fr
forj.k dk fuekZ.k] dsfUnz; izo`fr dh ladYiukA
bdkbZ II
vifdj.k& vFkZ] egRo] vifdj.k ds ekiu dh fof/k;kW ,oa bldk xq.kkad] fo"kerk& vFkZ] fo"kerk ds ekiu dh
fof/k;kW] vifdj.k ,oa fo"kerk esa varjA
bdkbZ III
f}pj laed fo’ys"k.k& js[kh; izrhixeu] lglEcU/k& vFkZ] izdkj ,oa lglEcU/k dh fof/k;kWA
lanfHkZr iqLrds&
a
 jaxk- xks;y- xqIrk] HkVukxj] lksuh % O;kolkf;d lkf[;adh ,oa lkf[;adh fof/k;kW% vtesjk cqd dEiuh]
t;iqjA
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SGCA/ BCOM /2020-21
 ;kno] tSu] feÙky& O;kolkf;d lkf[;adh] efyd ,aM dEiuh] t;iqjA
COM -103 Principles Of Management- I

Learning Outcome:
On successful completion of the course, the students will be able to
1. Interpret the concept of management, planning & decision-making.
2. Analyse organisation structure, authority & responsibility relationships.
3. Assess motivation, techniques of motivation and concept of MBO.
4. Summarise various management functions.
5. Simulate various management skills.
UNIT-I
Management: Meaning, Nature, Importance, Principles, Schools of Management Thought, Planning:
Meaning, Importance, Types and Process,
Decision Making: Process, techniques.
UNIT-II
Organising: Importance, Types, Structure and Forms of organization,
Span of Control: Concept, Factors influencing span of control,
Delegation of Authority, Decentralisation & Centralisation of authority with respective advantages and
disadvantages.
Directing: Meaning, Importance and Techniques.
UNIT-III
Motivation: Concept, Nature, Importance, Theories-Maslow and Herzberg’s two factor theory, Types of
Motivation.
Management by objectives, Management by exception with respective meaning and importance.
Reference Books :
 Naulakha R.L, Principles Of Management, RBD Publications
 Sudha G.S ,Management, Ramesh Book Depot
 Rajpurohit,Sharma,Sharma,Gupta;,Management, AjmeraBook Company,Jaipur.
 Note: Latest Edition of the book to be referred
COM -103 : I
v/;;u ds ifj.kke
bl ikB~;dze ds lQyrkiwoZd iw.kZ gksus ds i’pkr~ fo|kFkhZ ;ksX; gksxa&
s
1. çca/ku] fu;kstu vkSj fu.kZ;u dh O;k[;k djukA
2. laxBu lajpuk] vf/kdkj vkSj mÙkjnkf;Ro ds laca/k dk foÜys"k.k djukA
3. vfÒÁsj.kk] vfÒÁsj.kk ds rduhdä vkSj mÌs'; }kjk Áca/k dk ewY;kadu djukA
4. çca/k ds fofHkUu dk;ksaZ dk la{ksi esa fooj.k djukA
5. fofHkUu çcaèkdh; dkS'ky dk vuqdj.k djukA
bdkbZ &I
izca/ku& vFkZ] çÑfr] egRo] fl)kar] izca/k dh fopkjèkkjk,]
fu;kstu & vFkZ] egRo] çdkj vkSj çfØ;k]
fu.kZ;u & çfØ;k] rduhdsaA
bdkbZ &II
laxBu & egRo] çdkj] lajpuk vkSj laxBu ds izk:i]
fu;a=.k dk foLrkj & vo/kkj.kk] fu;a=.k ds foLrkj d¨ çHkkfor djus okys dkjd]
vfèkdkj HkkjkiZ.k] fodsaæhdj.k vkSj dsaæhdj.k ds lacaf/kr xq.k vkSj nks"kA
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funZs'ku& vFkZ, egRo vkSj rduhdA
bdkbZ &III
vfHkçsj.kk: vo/kkj.kk] çÑfr] egRo] fopkjèkkjk,a &ekLy¨ vkSj gtZ+cxZ dh f}-?kVd fopkjèkkjk] vfHkçsj.kk ds ÁdkjA
mÌs';ä }kjk çca/k] viokn }kjk çca/k lacaf/kr ds vFkZ vkSj egRo
lanfHkZr iqLrdsa&
 uksy[kk vkj,y ( çca/ku ds fl)kar vkjchMh çdk'ku
 lq/kk th,l çca/ku] jes'k cqd fMiks
 jktiqjksfgr] 'kekZ] 'kekZ] xqIrk] (çca/ku vtesjk cqd daiuh] t;iqjA
COM – 104 Business Law – I

Credits- 4 Duration: 2 ½ Hrs
Learning Outcome
On successful completion of the course, the students will be able to:
1. Interpret the legislative framework relating to Contracts as per Indian Contract Act, 1872.
2. Describe the essentials of a contract.
3. Categorize the different kinds of special contracts.
4. Develop Contract writing skills.
UNIT-I
The Indian Contract Act 1872: Introduction and Essentials of a valid Contract, Classification of Contracts,
Contractual Capacity, Free consent and Consideration.
UNIT-II
The Indian Contract Act 1872: Void Agreement, Contingent Contract, Performance and Discharge of
Contract, Remedies for Breach of Contract, Quasi Contract.
UNIT-III
The Indian Contract Act 1872: Contract of Indemnity and Guarantee, Contract of Pledge and Bailment,
Agency.
Reference Books:
 Kapoor N.D.:, Elements of Mercantile Law, Sultan Chand & sons, New Delhi.
 Nolakha,R.L., Business Law, RBD Publications, Jaipur.
Note: Latest Edition of the book to be referred
COM – 104&O;kikfjd lfUu;e I

v/;;u ds ifj.kke
bl ikB~;dze ds lQyrkiwoZd iw.kZ gksus ds i’pkr~ fo|kFkhZ ;ksX; gksxsa&
1. Hkkjrh; lafonk vf/kfu;e] 1872 ds vuqlkj lafonk ls lacaf/kr oS/kkfud <kaps dh O;k[;k djukA
2. fdlh vuqca/k dh vfuok;Zrk dk o.kZu djukA
3. fo'ks"k vuqca/kksa ds fofHkUu çdkj dk oxhZdj.k djukA
4. vuqcaèk ys[ku dkS'ky fodflr djukA
bdkbZ& I
Hkkjrh; lafonk vf/kfu;e 1872&lafonk dk ifjp; vkSj ,d oS/k vuqca/k ds vfuok;Z fl)kar] vuqcU/kksa dk
oxhZdj.k] i{kdkjksa dh vuqcU/k djus dh {kerk] Lora= lgefr vkSj çfrQyǀ
bdkbZ& II
Hkkjrh; lafonk vf/kfu;e 1872& O;FkZBgjko] lka;ksfxd vuqcU/k] vuqcU/kksa dk fu"iknu vkSj fuoZgu] vuqcU/k Hkax ds
mipkj] v/kZvuqcU/k ǀ
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SGCA/ BCOM /2020-21
bdkbZ& III
Hkkjrh; lafonk vf/kfu;e 1872& {kfriwfrZ vkSj xkjaVh ds vuqcU/k] fxjoh vkSj mifu/kku ds vuqcU/k] vfHkdj.k A
lanfHkZr iqLrdsa&
 M‚-uksy[kk vkj- ,y-] O;kikfjd lfUu;e] vkjchMh çdk'ku
 vxzoky] dksBkjh] O;kikfjd lfUu;e&] lkfgR; Hkou ifCy'klZ ,aM fMLVªhC;wVlZ] vkxjk
COM –105 Economic Environment in India

Learning Outcome:
On the successful completion of course, student will be able to:
1. Assess the achievements of economic planning in India.
2. Analyze the effects of population explosion , unemployment & poverty on economic development
3. Evaluate the role of small scale & cottage industries in developing Indian economy
4. Summarize all the factors that effect economic environment of India
UNIT I
Economic Environment- meaning, factors affecting economic environment. Indian economy and its
features. New economic policy and its effects.
Economic planning- meaning, objectives and importance, achievements of planning in India, NITI
Aayog.
UNIT II
Population- characteristics, causes of growth, New Population policy in India. Problems relating to
population, unemployment, poverty. Regional Imbalance - factors responsible & measures. Human
resources and Economic development.
UNIT III
Industrial development & Industrial policy, Industrial sickness: causes, consequences & measures. Small
scale and cottage Industries-features, problems, initiatives by the Government, Youth Skill Development.
Reference Books-
 Vashistha, Bhinda, Sharma, Lodha, Sharma – Economic Environment in India – Ajmera Book
Company .
 Swami H.R. , Gupta B. P – Economic Environment in India – R.B.D Publications
COM – 105: Hkkjr esa vkfFkZd i;kZoj.k

v/;;u ds ifj.kke
s
 Hkkjr esa vkfFkZd fu;kstu dh miyfC/k;ksa dk vkdyu djukA
 vkfFkZd fodkl ij tula[;k foLQksV] csjkstxkjh vkSj xjhch ds çHkkoksa dk fo'ys"k.k djukA
 Hkkjrh; vFkZO;oLFkk dks fodflr djus esa y?kq vkSj dqVhj m|ksxksa dh Hkwfedk dk ewY;kadu djukA
 Hkkjr ds vkfFkZd okrkoj.k dks çHkkfor djus okys lHkh dkjdksa dk laf{kIr fooj.k djukA
bdkbZ I
vkfFkZd i;kZoj.k & vFkZ] vkfFkZd i;kZoj.k dks ÁHkkfor djus okys ?kVdA Hkkjrh; vFkZO;oLFkk vkSj bldh
fo’ks"krk,saA uohu vkfFkZd uhfr vkSj blds ÁHkkoA
vkfFkZd fu;kstu& vFkZ] mn~n’s ; ,oa egRo] Hkkjr es fu;kstu dh miyfC/k;k¡] uhfr vk;ksxA
bdkbZ II
tula[;k & fo’ks"krk,sa] o`f) ds dkj.k] u;h tula[;k uhfrA Hkkjr esa tula[;k] csjkstxkjh vkSj xjhch dh
leL;k,aA {ks=h; vlarqyu & mRrjnk;h dkjd] mik; A ekuo lalk/ku vkSj vkfFkZd fodklA
bdkbZ III
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vkS|ksfxd fodkl vkSj vkS|ksfxd uhfr] vkS|ksfxd #X.krk & dkj.k] ifj.kke] fu;a=.k ds mik; A y?kq m|ksx vkSj
dqVhj m|ksx & y{k.k] leL;k,sa] ljdkj }kjk igy] ;qok dkS’ky fodklA
lanfHkZr iqLrdsa%&
 c<kuk] esgjk] vxzoky & Hkkjr esa vkfFkZd i;kZoj.k] Áxfr Ádk’ku] vtesjA
 fHk.Mk ,oa of’k"B & Hkkjr esa vkfFkZd i;kZoj.k] vtesjk cqd dEiuh & t;iqjA
 vxzoky ,oa xqIrk &Hkkjr esa vkfFkZd i;kZoj.k] jes’k cqd fMiks t;iqjA
COM – 106 Business Economics

Learning Outcome:
On the successful completion of course, student will be able to
1. Assess role of business economics, law of diminishing marginal utility& consumer surplus in
business decision making.
2. Illustrate indifference curve , law of demand, elasticity of demand
3. Evaluate theories of population, law of supply& efficiency of labour
4. Summarize principles of economics which are applicable in business
Unit I
Meaning, definition of business economics. Role of business economics in decision making.
Micro and macro economics, static and dynamic economics. Economic laws.
Utility: Cardinal & ordinal approach, law of diminishing marginal utility, law of equi- marginal utility.
Consumer surplus: meaning, concept, difficulties in measurement, importance and criticisms
UNIT II
Indifference curve analysis: consumer equilibrium.
Demand analysis- concept& law of demand.
Elasticity of demand- meaning, types, methods of measurement and its importance.
Demand Forecasting: Meaning, objectives and limitations, Determinant Factors, Methods- time series
method, modern econometric method, economic indicators.
UNIT III
Supply & law of supply, elasticity of supply.
Commodity Pricing: general theory of value, change in demand and supply and their effects on equilibrium
price, time element in price determination.
Capital formation, efficiency of labour.
Malthusian and Optimum theories of population
Reference Books-
 Saraswat, Lodha, Sharma, Godha, Kiradoo,Tailor – Business Economics – Ajmera Book Company
 Jhingan M.L. –- Micro Economic Theory, Vrinda Publications.
 Agarwal M.D and Deo Som –Business economics – R.B.D. Publishing House.
 Jhingan M.L. Advanced Economic Theory, Vrinda Publication P. Ltd.
COM – 106 O;kolkf;d vFkZ’kkL=

v/;;u ds ifj.kke
1. O;kolkf;d vFkZ'kkL=] ºzkl fu;e lhekar mi;ksfxrk vkSj miHkksäk vf/k'ks"k dk O;kikfjd fu.kZ; fuekZ.k esa
Hkwfedk dk vkdyu djukA
2. rVLFkrk oØ] ekax dk fl)kar] ekax dh yksp dk fp=.k djukA
3. tula[;k ds fl)karksa] iwfrZ ds fu;e vkSj Je dh n{krk dk ewY;kadu djukA
4. O;kikj esa ykxw gksus okys] vFkZ'kkL= ds fl)karksa dk lkjka'k esa foospu djukA
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SGCA/ BCOM /2020-21
bdkbZ&I
O;kolkf;d vFkZ’kkL= dh ifjHkk"kk ,oa vFkZA O;kolkf;d fu.kZ; esa bldh HkwfedkA
LFkSfrd ,oa ÁkosSfxd vFkZ’kkL= O;f"V ,oa lef"V vFkZ’kkL=] vkfFkZd fu;eA
mi;ksfxrk&x.kukRed ,oa Øeokpd n`f"Vdks.k] lhekUr mi;¨fxrk {kh.krk fu;e] le lhekar mi;¨fxrk fu;e A
miHkksDrk dh cpr & vFkZ] vo/kkj.kk] ekius esa dfBukb] egRo ,oa vky¨puk,
bdkbZ II
rVLFkrk odz fo’ys"k.k & miHkksDrk larqyuA
ekax fo’ys"k.k & vo/kkj.kk ,oa ekax dk fu;eA
ekax dh yksp & vFkZ] Ádkj] ekius dh fof/k;kW vkSj bldk egRoA
ekax iwokZuqeku& vFkZ] mÌs'; ,oa lhek, ] fu/kkZfjr djus okys ?kVd] fof/k;k&a dky Js.kh] vk/kqfud vFkZferh;
fof/k] vkfFkZd ladsrkad fof/k
bdkbZ III
iwfrZ o iwfrZ dk fu;e] iwfrZ dh ykspA
oLrq ewY; fu/kkZj.k & ewY; dk lkekU; fl)kUr] ekax ,oa iwfrZ esa ifjorZu rFkk lkE; ewY; ij mlds ÁHkko] ewY;
fu/kkZj.k es le; rRoA
iwath fuekZ.k] Je dh dk;Z dq’kyrkA
ekYFkl ,oa vuqdwyre tula[;k fl)kUr
lanfHkZr iqLrdsa&
 f=osnh ’kekZ ,oa ’kekZ & O;oklkf;d vFkZ’kkL= & vYdk ifCyds’kal vtesjA
 ch- ,y- vks>k& O;oklkf;d vFkZ’kkL= &vkjchMh çdk'ku
Course Structure in Semester – II

Compulsory
Total Marks Max. Min.
Paper Code Paper Title Credits Marks Marks
Duration
CIA ESE
GEN-102 General Hindi 02 15 35 50 20 1 Hr
Optional
Contact Total Marks Min.
Nomenclature Max. Exam
Paper Code Hours Credits Pass
of the Paper CIA ESE Marks Duration
Per Week Marks
COM-201 Cost Accounting-II 04 04 30 70 100 40 2 ½ hrs
COM-202 Business Statistics-II 04 04 30 70 100 40 2 ½ hrs
COM-203 Principles of Management-II 04 04 30 70 100 40 2 ½ hrs
COM-204 Business Law-II 04 04 30 70 100 40 2 ½ hrs
COM-205 Foreign Trade and Economy 04 04 30 70 100 40 2 ½ hrs

Production Function and
COM-206 04 04 30 70 100 40 2 ½ hrs
Pricing
GEN-102: सामा य हं द
पूणाक-50 U;wure vad % 20
ØsfMV % 02 vof/k % 1 ?kaVs
अ ययन के प रणाम :
पा य म पूण होने के बाद व ाथ यो य ह गे –
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1. व ािथय म हं द याकर णक ान का वकास होना I
याकरण – भाग
इकाई-1 अंक योजना
 सं ा,सवनाम, वशेषण, या, -10 अंक
 या वशेषण ,संिध, समास, वलोम श द -10 अंक
इकाई-2
 शु करण [श द शु ,वा यशु ], पा रभा षक श दावली-[अं ेजी श द के हं द
 समानाथक श द] (को वड -19 से भी स ब धत श दावली ) -5 अंक
श द यु म- अथ भेद , पयायवाची श द , उपसग , यय, -5 अंक
इकाई-3
 िनब ध लेखन (को वड -19 से भी स ब धत वषय) -10 अंक
 प लेखन –आवेदन प , c/kkÃ i=, ÁkFkZuk i= (को वड -19 से भी स ब धत वषय) - 5 अंक
 अप ठत ग ांश (को वड -19 से भी स ब धत वषय) - 5 अंक
सहायक पु तक-
 हं द याकरण –डॉ. इं दरा अशोक
 हं द याकरण कोश –डॉ. दनेशचं शमा, ीमती पु पा शमा
 हं द याकरण –डॉ. ह रचरण शमा
 हं द याकरण –डॉ. राजे र साद चतुवद
 ह द याकरण - भोलानाथ ितवार
Note:
1. The paper will be objective type containing fifty questions of one mark each
2. Marks of this paper will not be included in Total
COM – 201 Cost Accounting - II

1. Understand the concept of batch and contract costing
2. Understand the concept of process costing and computation of cost.
3. Aquire the skills about integrated and non- integrtated system.
4. Develop the cost computation skills.
5. Develop the ability to assist a cost manager.
Note: Please make a 60:40 distribution in practical : theory
Unit –I
Job Costing: Definition, features, procedure, Job Cost sheet.
Batch Costing: Definition, Economic Batch Quantity and its determination, Batch Cost Sheet.
Contract Costing: Progress payments, Retention money, Escalation clause, Contract accounts, Treatment
of notional profit, Presentation of work in progress in Balance Sheet.
Process Costing: Meaning, Features, Process v/s Job Costing, preparation of process accounts. Treatment
of Normal loss, abnormal loss and abnormal gain, Treatment of Opening and closing Stock, Inter process
profit, By Product and Joint Product Cost Accounting.
Unit –II
Standard Costing: Meaning, Scope, Advantage, Techniques and Elementary variance analysis.
Analysis of Material and Labour variances.
Unit –III
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SGCA/ BCOM /2020-21
Cost Records: Non-Integrated System, Meaning & Features; Ledgers & Accounts preparation;
General/Cost Ledger Adjustment Account; Meaning of Closing Balance in various accounts.
Integrated System: Meaning, Features, Advantages and accounting entries.
Reconciliation of Cost and Financial Statements: Introduction, meaning, Reasons for difference in
profits disclosed by Financial Accounts and Cost Accounts, Objectives, Procedure, Format, Preparation of
Reconciliation Statement in various situations and Memorandum Reconciliation account.
Reference Books:
 Oswal, Maheshwari, Sharma, Mantri Sharma, Cost Accounting, Ramesh Books Depot Jaipur
 Dr. D.C. Jain, Dr. M.C. Khandelwal and R. Govind Pareek, Cost Accounting, Ajmera Books Co.,
Jaipur.
 Dr. P.C. Tulsian, Cost Accounting, S. Chand & Co. Ltd, New Delhi.
 Dr. B.K Mehta, Cost Accounting, S.B.P.D Publishing House, Agra.
 Arora M.N., Cost accounting- Principles and Practice, Vikas Publishing House, New Delhi
 Jain S.P. and Narang K.L., Cost Accounting; Kalyani Publications, New Delhi.
 Horgren, Charles, Foster and Datar, Cost Accounting – A Managerial Emphasis; prentice-Hall of
India, New Delhi.
 Maheshwari S.N., Advanced Problems and Solutions in Cost Accounting, Sultan and Chand: New
Delhi.
COM – 201 & ykxr ys[kkadu II

vf/kdre% vad 100 U;wure vad% 40
1. cSp rFkk Bsdk ykxr ys[kkadu dh vo/kkj.kk dks le>ukA
2. izfdz;k ykxr ys[kkadu vkSj ykxr dh x.kuk dh vo/kkj.kk dks le>ukA
3. ,dhd`r vkSj xSj&,dhd`r iz.kkyh ds ckjs esa dkS’ky fodflr djukA
4. Ykkxr x.kuk dkS’ky dks fodflr djukA
5. ykxr izcU/kd dh lgk;rk djus dh {kerk fodflr djukA
bdkbZ I
midk;Z ykxr fu/kkZj.k%& ifjHkk"kk] fo’ks"krk,sa] dk;Z fof/k] midk;Z ykxr i=A
lewg ykxr% ifjHkk"kk] vkfFkZd lewg ek=k ,oa mldk fu/kkZj.k] lewg ykxr i=A
Bsdk ykxr% Hkqxrku izfdz;k] izfr/kkj.k /ku] o`f) okDa;k’k] Bsdk [kkrk] vuqekfur ykHk dk ys[kk] fpB~Bs esa v)ZfufeZr
eky dk izLrqrhdj.kA
izfdz;k ykxr% vFkZ] fo’ks"krk,sa] izfdz;k ,oa midk;Z esa vUrj] izfdz;k [kkrksa dk fuekZ.k] vlkekU; {k;] lkekU; {k;
,oa vlkekU; cpr dk lek;kstu] izkjfEHkd ,oa vfUre LVkWd dk lek;kstu] vUrZizfdz;k ykHk] lg&mRiknu]
miksRikn ykxr fu/kkZj.kA
‘bdkbZ II
izeki ys[kkadu%& vFkZ] {ks=] ykHk] rduhd rFkk izkjfEHkd fopj.k fo’ys"k.kA
lkexzh rFkk Je fopj.k fo’ys"k.kA
bdkbZ III
ykxr ys[ks% xSj lekdfyr i)fr& vFkZ ,oa fo’ks"krk,sa] [kkrsa ,ao ys[kksa dk fuekZ.k] lkekU; ykxr [kkrk cgh]
fofHkUu [kkrksa ds vUrZxr vfUre ’ks"k dk vFkZA
,dhd`r i)fr%& vFkZ ,oa fo’ks"krk,sa] ykHk ,oa ys[kkadu izfof"V;kWA
ykxr ys[kksa dk fofÙk; ys[kksa ls feyku% ifjp;] vFkZ ,oa foÙkh; [kkrs ,oa ykxr [kkrksa esa ykHk ds vUrj ds dkj.k]
mn~ns’;] izfdz;k] izk:i] fofHkUu ifjfLFkfr;ksa esa lek/kku fooj.k i= dh rS;kjh] ,oa Lej.kkFkZ lek/kku fooj.k i=A
lanfHkZr iqLrdsa&
 tSu] [k.Msyoky] ikfjd%& ykxr ys[kkadu] vtesjk cqd dEiuh t;iqjA
 ,e- vkj- vxzoky%& ykxr ys[kkadu] xfjek ifCyds’ku] t;iqjA
 vksloky] ekgs’ojh] ’kekZ] ea=h] ’kekZ% ykxr ys[kkadu] jes’k cqd fMiksV t;iqjA
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COM – 202 Business Statistics- II

1. Analyze quantitative information for decision making.
2. Interpret the concept of index number and business forecasting.
3. Develop an understanding of time series and basic mathematics of finance.
4. Integrate knowledge of probability and interpolation and extrapolation methods
Unit –I
Index number: meaning, types and uses; methods of constructing price and quantity indices (simple and
weighted); test of adequacy; chain-base index number; base shifting, splicing and deflating; problems in
constructing index numbers; consumer price index. Business Forecasting.
Unit- II
Analysis of time series : cause of variations in time series data; components of a time series;
decomposition – additive and multiplicative models; determination of trend – moving averages method and
method of least squares (including Linear, second degree, parabolic); computation of seasonal indices by
simple averages, seasonal verification through moving average method, ratio-to-moving average and link
relative methods. Moments and Kurtosis.
Basic Mathematics of Finance: Simple and compound interest, Rates of interest – nominal, effective and
continuous – their interrelationships; Compounding and discounting of a sum using different types of rates
Unit- III
Elementary theory of probability: probability as a concept; the three approaches to defining probability;
addition and multiplication laws of probability.
Interpolation & Extrapolation: Langrage’s, Newton Advancing difference Method, Binomial Method
only.
Reference Books:
 Ranga, Gupta, Goyal, Bhatnagar, Soni, Business Statistics & Statistical Methods, Ajmera Book Co.,
Jaipur.
 Dr. Agarwal, Business Statistics, Vrinda Publications (P) Ltd, New Delhi.
 Hooda, R.P.: Statistics for Business and Economics, Macmillan, New Delhi.
 Ya-Lun Chou: Statistical Analysis with Business and Economic Applications, Holt, Rinehart &
Winster, New York.
 Lewin and Rubin: Statistics for Management; Prentice-Hall of India, New Delhi.
 Hoel & Jessen, Basic Statistics for Business and Economics, John Wiley and Sons, New York.
 Yadav, Jain & Mittal, Business Statistics, Malik & co., Jaipur
COM – 202 & O;kolkf;d lkaf[;dh II

v/;;u ds ifj.kke%& bl ikB~;dze ds lQyrkiwoZd iw.kZ gksus ds i’pkr~ fo|kFkhZ ;ksX; gksxa&
s
1. fu.kZ; ysus ds fy, ek=kRed tkudkjh dk fo’ys"k.k djukA
2. lwpdakd vkSj O;kolkf;d iwokZuqeku dh vo/kkj.kk dh O;k[;k djukA
3. le; J[akyk rFkk foÙk ds vk/kkjHkwr xf.kr dh le> fodflr djukA
4. izkf;drk vkSj vUrjx.ku rFkk ckg~;x.ku fof/k;ksa dk Kku ,dhd`r djukA
bdkbZ I
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SGCA/ BCOM /2020-21
lwpadkd% vFkZ] izdkj ,oa mi;ksx] ewY; ,oa ek=k lwpdkad Kkr djus dh fof/k;kW ¼lk/kkj.k ,oa Hkkfjr lwpdkad½]
i;kZIrrk dk ijh{k.k] Ja[kyk vk/kkj lwpdkad] vk/kkj cnyuk] lwpdakdksa dh viLQhfr ,oa f’kjkscU/ku] lwpadkdksa dh
jpuk esa leL;k,sa] miHkksDrk ewY; lwpdkad] O;kolkf;d iwokZuqekuA
bdkbZ II
dky Js.kh dk fo’ys"k.k% dky Js.kh leadksa es vUrj ds dkj.k] dky Js.kh ds la?kVd] dky Js.kh dk fo?kVu]
;ksxkRed izfr:i] xq.kkRed izfr:i] izo`fr dk fu/kkZj.k& py ek/; fof/k] U;wure oxZ fof/k ¼js[kh;] fo?kkrh; ,oa
odzh; jhfr½A ekSleh fopj.kksa dk eki%& lk/kkj.k ek/;] py ek/; jhfr] py ek/; vuqikr jhfr ,oa Ja[kyk
ewY;kuqikr jhfrA ifj?kkr ,oa i`Fkq’kh"kZRoA
foÙk dh vk/kkjHkwr xf.kr% ljy rFkk pdzo`f) C;kt] C;kt nj] ukeek=] izHkkoh rFkk lrr~ C;kt nj rFkk vkUrfjd
lEcU/kA fofHkUu njksa dk mi;ksx djrs gq, NwV rFkk pdzo`f) nj dh x.kukA
bdkbZ III
izkf;drk dk fl)kUr& izkf;drk ,d vo/kkj.kk] izkf;drk dks ifjHkkf"kr djus dh rhu i)fr;kW] izkf;drk izes;]
;ksx izes; ,oa xq.ku izes;A vUrjx.ku ,oa ckg;x.ku& ysxjsat fof/k] U;wVu dh izxkeh vUrj fof/k] f}in foLrkj
fof/kA
lanfHkZr iqLrdsa&
 jaxk- xks;y- xqIrk] HkVukxj] lksuh % O;kolkf;d lkf[;adh ,oa lkf[;adh fof/k;kW% vtesjk cqd dEiuh]
t;iqjA
 ;kno] tSu] feÙky& O;kolkf;d lkf[;adh] efyd ,aM dEiuh] t;iqjA
COM -203 Principles Of Management- II

Learning Outcome:
1. Analyse leadership styles & Importance of control
2. Interpret the concepts of communication and strategic management
3. Develop an understanding of organizational behavior, E-Commerce
4. Integrate various management and organizational aspects.
5. Simulate various managerial skills.
Unit –I
Coordination: Meaning, Need and Techniques.
Leadership: Concept, Characteristics, Importance, Styles, Leadership v/s Managements
Controlling: Introduction, Nature, Objectives, Importance, Types, Process, Techniques
Unit –II
Communication: Introduction, process, types, barriers to communication and suggestions to overcome
barriers and Modern techniques of communication.
Strategic Management: Concept, Importance, Functions and Scope, Techniques
Unit –III
Organisational Behaviour: Introduction, Elements and Scope, Advantages & Limitations
Management of change: Meaning, Importance, Process of Change
Resistance to change: Meaning, Reasons for resistance to change on part of employees, Measures to
overcome resistance to change.
E-commerce: Introduction, Advantages of E-commerce as compared to traditional system.
Reference Books :
 Naulakha R.L,Principles Of Management, RBD Publications
 Sudha G.S, Management, Ramesh Book Depot
 Rajpurohit,Sharma,Sharma,Gupta;,Management, Ajmera Book Company,Jaipur.
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COM – 203 : izcU/k ds fl)kUr II
v/;;u ds ifj.kke
1. usr`Ro 'kSyh vkSj fu;a=.k dh egÙkk dk fo'ys"k.k djukA
2. lapkj dh voèkkj.kk vkSj j.kuhfrd çcaèku dh O;k[;k djukA
3. laxBukRed O;ogkj vkSj bZ&d‚elZ dh le> fodflr djukA
4. çcaèk vkSj laxBukRed igyqvksa dk ,dhdj.k djukA
5. fofHkUu çcaèkdh; dkS'ky dk vuqdj.k djukA
bdkbZ &I
leUo; & vFkZ] vko';drk vkSj rduhdsaA
usr`Ro& vo/kkj.kk] fo‘ks“krk,sa] egRo] 'kSfy;k¡( usr`Ro v / s çca/ku
fu;a=.k&ifjp;] çÑfr] mÌs';] egRo] çdkj] çfØ;k] rduhdsa
bdkbZ &II
lapkj& ifjp;] çfØ;k] çdkj] lapkj dh ck/kk,a] lapkj ck/kkvksa d¨ nwj djus ds lek/kku vkSj lapkj dh vk/kqfud
rduhdsa
lkefjd çca/k&vo/kkj.kk] egRo] dk;Z ]{ks= vkSj rduhdsa
bdkbZ &III
laxBukRed O;ogkj& ifjp;] rRo vkSj {ks=] ykHk vkSj lhek,¡
ifjorZu dk çca/k& vFkZ] egRo] ifjorZu dh çfØ;k
ifjorZu dk çfrj¨/k& vFkZ] deZpkfj;ä }kjk ifjorZu d¢ çfrj¨/k ds dkj.k] ifjorZu ds çfrj¨/k d¨ nwj djus ds
mik;A
Ã&d‚elZ& ifjp;] ikjaifjd ç.kkyh dh rqyuk esa Ã&d‚elZ ds ykÒ A
lanfHkZr iqLrdsa&
 uksy[kk vkj,y çca/ku ds fl)kar vkj ch Mh çdk'ku
 lq/kk th,l çca/ku] jes'k cqd fMiks
 jktiqjksfgr] 'kekZ] 'kekZ] xqIrk] çca/ku vtesjk cqd daiuh] t;iqjA
COM – 204 Business Law – II

Max. Marks : 100 Min. Marks: 40
Learning Outcome
1. Interpret the legislative framework relating to sale of goods as per Sale of Goods Act, 1930.
2. Interpret the legislative framework relating to consumer protection as per Consumer Protection Act,
1986.
3. Interpret the legislative framework relating to partnership as per Partnership Act, 1932& LLP Act,
2008.
4. Develop contract and deed writing skills
Unit –I
Sale of Goods Act 1930: Introduction of Act, Goods and their classification, conditions and warranties,
Doctrine of Caveat Emptor, Passing (transfer) of property (ownership) in goods, Performance of the
contract of sale, Rights of Unpaid Seller, Auction sale.
Unit –II
Consumer Protection Act 1986: Introduction of Act, Consumer Rights and Duties, Consumer Protection
Councils, Redressal Agencies, Nature and scope of remedies available to consumers.
The Insolvency and Bankruptcy Code , 2016: Concept, Need and Procedure.
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SGCA/ BCOM /2020-21
Unit –III
Partnership Act 1932: Introduction, Types of Partnership and types of Partners, Rights and duties of
Partners, Dissolution of partnership.
Limited Liability Partnership Act 2008: Meaning, Need, advantages and disadvantages. Incorporation of
LLP, Difference between Limited liability Partnership & Partnership.
Reference Books:
 Kapoor N.D.:, Elements of Mercantile Law, Sultan Chand & sons, New Delhi.
 Nolakha,R.L., Business Law, RBD Publications, Jaipur.
Note: Latest Edition of the Books to be referred.
COM – 204 O;kikfjd lfUu;e II

v/;;u ds ifj.kke
s
1. eky foØ; vf/kfu;e] 1930 ds vuqlkj eky dh fcØh ls lacaf/kr oS/kkfud <kaps dh O;k[;k djukA
2. miHkksäk laj{k.k vf/kfu;e] 1986 ds vuqlkj miHkksäk laj{k.k ls lacaf/kr oS/kkfud <kaps dh O;k[;k djukA
3. Hkkjrh; lk>snkjh vf/kfu;e] 1932 vkSj lhfer ns;rk vf/kfu;e] 2008 ds vuqlkj lk>snkjh ls lacaf/kr
oS/kkfud <kaps dh O;k[;k djukA
4. vuqcaèk vkSj foys[k ys[ku dkS'ky fodflr djukA
bdkbZ& I
eky foØ; vf/kfu;e 1930 vf/kfu;e dk ifjp;] eky vkSj mldk oxhZdj.k] 'krsaZ rFkk vk'oklu] Øsrk lko/kku
jgks dk fl)kUr] eky ds LoRo dk vUrj.k] foØ; vuqcU/k dk fu"iknu] vnÙk foØsrk ds vf/kdkj] uhyke foØ; A
bdkbZ& II
miHkksäk laj{k.k vf/kfu;e 1986 vf/kfu;e dk ifjp;] miHkksäk ds vf/kdkj vkSj drZO;] miHkksäk laj{k.k ifj"kn]
lek/kku O;oLFkk] miHkksäkvksa ds fy, miyC/k mik;A
bUl‚Yosalh ,aM cSadjIlh d¨M] 2016% vo/kkj.kk] t#jr vkSj çfØ;k A
bdkbZ& III
Hkkjrh; lk>snkjh vf/kfu;e 1932 ifjp;] lk>snkjh ds çdkj vkSj lk>snkjksa ds çdkj] lk>snkjksa ds vf/kdkj vkSj
drZO;] lk>snkjh dk fo?kVuA
lhfer ns;rk lk>snkjh vf/kfu;e 2008 vFkZ] t#jr] Qk;ns vkSj uqdlku] ,y,yih dk lekos'k lk>snkjh QeZ rFkk
lhfer ns;rk lk>snkjh esa vUrj A
lanfHkZr iqLrdsa&
 M‚-uksy[kk vkj- ,y-] O;kikfjd lfUu;e] vkjchMh çdk'ku
 vxzoky] dksBkjh] O;kikfjd lfUu;e&] lkfgR; Hkou ifCy'klZ ,aM fMLVªhC;wVlZ] vkxjk
COM – 205 Foreign Trade And Economy

Learning Outcome:
1. Outline the role of agricultural finance in development of agriculture
2. Identify the role of Foreign Direct Investment, Foreign Indirect Investment and foreign aid
3. Evaluate the role of foreign capital and multinational corporations in India
4. Summarize the contribution of agricultural credit & foreign capital in developing Indian economy.
5. Develop the foreign business management skills.
UNIT I
AGRICULTURE- importance & development, Marketing, Credit, Green Revolution, problems and
remedial measures. Role of RRB’s in rural development- introduction, establishment and functions. WTO
and Indian agriculture.
Impact of Covid 19 on Indian agriculture and government reforms
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eNAM Portal (e-National Agriculture Market)
UNIT II
Foreign exchange rate- fixed and flexible rate, Foreign Direct Investment- Meaning, advantages,
limitations, Foreign Indirect Investment: meaning and its role in economic development, Foreign Aid:
meaning, types: tied and untied aid, role of foreign aid in economic development, factors determining the
amount of foreign aid for economic development
UNIT III
FOREIGN TRADE IN INDIA- volume, composition & direction, export promotion, export and import
policy of government, investment of foreign capital in India, role of multinational corporations in Indian
economy.
Reference Books:
 Vashistha, Bhinda, Sharma, Lodha, Sharma – Economic Environment in India – Ajmera Book
Company .
 Swami H.R. , Gupta B. P – Economic Environment in India – R.B.D Publications
Note: Latest edition of the book to be referred
COM – 205 fons’kh O;kikj vkSj vFkZO;oLFkk

v/;;u ds ifj.kke
1. —f"k ds fodkl esa —f"k foÙk dh Hkwfedk dks js[kkafdr djukA
2. çR;{k fons'kh fuos'k] fons'kh vçR;{k fuos'k vkSj fons'kh lgk;rk dh Hkwfedk dh igpku djukA
3. Hkkjr esa fons'kh iwath vkSj cgqjk"Vªh; fuxeksa dh Hkwfedk dk ewY;kadu djukA
4. Hkkjrh; vFkZO;oLFkk ds fodkl esa —f"k _.k vkSj fons'kh iwath ds ;ksxnku dk la{ksi djukA
5. fons'kh O;kikj çcaèku dkS'ky fodflr djukA
bdkbZ &I
d`f"k & egRo vkSj fodkl] foi.ku] lk[k] gfjr Økafr] leL;k,sa ,oa lq/kkjkRed mik;] xzzkeh.k fodkl esa {ks=h;
xzzkeh.k cSadksa dh Hkwfedk & ifjp;] LFkkiuk vkSj dk;ZA
fo’o O;kikj laxBu vkSj Hkkjrh; d`f"k
Òkjrh; Ñf"k ij d¨foM dk ÁÒko ,oa ljdkjh lq/kkj
eNAM i¨VZy
bdkbZ& II
fons'kh fofue; nj& fuf'pr vkSj yphyh nj] çR;{k fons'kh fuos'k& vFkZ] ykHk] lhek,¡] fons'kh vçR;{k fuos'k&
vFkZ vkSj vkfFkZd fodkl esa bldh Hkwfedk] fons'kh lgk;rk& vFkZ] çdkj] ca/kh vkSj fcuk ca/kh lgk;rk] vkfFkZd
fodkl esa fons'kh lgk;rk dh Hkwfedk ] vkfFkZd fodkl ds fy, fons'kh lgk;rk dh ek=k fu/kkZfjr djus okys dkjd
bdkbZ& III
Hkkjr dk fon’kh O;kikj & ek=k] jpuk ,oa fn’kk] fu;kZr lao)Zu] fu;kZr&vk;kr uhfr] Hkkjr esa fons’kh iwath dk
fofu;ksx] Hkkjrh; vFkZO;oLFkk esa cgq jk"Vªh; fuxeksa dh HkwfedkA
lanfHkZr iqLrdsa%&
 c<kuk] esgjk] vxzoky & Hkkjr esa vkfFkZd i;kZoj.k] Áxfr Ádk’ku] vtesjA
 fHk.Mk ,oa of’k"B & Hkkjr esa vkfFkZd i;kZoj.k] vtesjk cqd dEiuh & t;iqjA
 vxzoky ,oa xqIrk &Hkkjr esa vkfFkZd i;kZoj.k] jes’k cqd fMiks t;iqjA
COM – 206 Production Function And Pricing

Learning Outcome
1. Illustrate production function, law of returns ,ISO product curve
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2. Demonstrate price and output determination in perfect , imperfect, monopoly, oligopoly
competition
3. interpret different theories of interest& profit & concept of national income
4. Summarize different types of market, theories of rent interest & profit
UNIT I
Production function- Cobb Douglas equation, laws of return, Iso product curve, least cost combination of
factors, returns to scale.
Cost analysis - classification &its determinants.
Revenue analysis- meaning &types.
UNIT II
Market- definition and classification, price and output determination under perfect, imperfect, monopoly,
discriminating monopoly and oligopoly competition.
Marginal productivity theory; Wages – concept, kinds and modern theory; Rent-concept; Ricardian and
modern theories; quasi rent.
UNIT III
Interest- concept, liquidity preference theory& modern theory of interest. Profit- concept, risk, innovation,
modern & uncertainty theories of profit.
National income-concept, measurement, distribution & economic welfare.
Reference Books:
 Saraswat, Lodha, Sharma, Godha, Kiradoo,Tailor – Business Economics – Ajmera Book Company
 Jhingan M.L. –- Micro Economic Theory, Vrinda Publications.
 Agarwal M.D and Deo Som - Business economics – R.B.D. Publishing House.
 Jhingan M.L. Advanced Economic Theory, Vrinda Publication P. Ltd.
COM – 206 mRiknu Qyu ,oa ewY; fu/kkZj.k

v/;;u ds ifj.kke
bl ikB~;dze ds lQyrkiwoZd iw.kZ gksus ds i’pkr~ fo|kFkhZ ;ksX; gksxa& s
1. mRiknu Qyu ] okilh dk fu;e] leksRikn oØ dk fp=.k djukA
2. iw.kZ] viw.kZ] ,dkf/kdkj] vYikf/kdkj çfrLi/kkZ esa ewY; vkSj mRiknu dk fu/kkZj.k djukA
3. C;kt vkSj ykHk ds fofHkUu fl)karksa vkSj jk"Vªh; vk; dh vo/kkj.kk dh O;k[;k djukA
4. cktkj ds fofHkUu çdkjksa] yxku] C;kt vkSj ykHk ds fl)kar dk fooj.k djuk
bdkbZ &I
mRiknu Qyu & dkWc Mxyl lehdj.k] mRifÙk ds fu;e] leksRiknd oØ] lk/kuksa dk U;wure ykxr la;ksx]
iSekus ds ÁfrQyA
ykxr fo’ys"k.k & oxhZdj.k ,oa fu/kkZj.k rRoA
vkxe fo’ys"k.k & vFkZ ,oa Ádkj A
bdkbZ& II
cktkj& ifjHkk"kk ,oa oxhZdj.k] iw.kZ Áfr;ksfxrk] viw.kZ Áfr;ksfxrk] ,dkf/kdkj] foHksnkRed ,dkf/kdkj ,oa
vYikf/kdkj esa dher ,oa mRiknu fu/kkZj.kA
lhekUr mRikndrk fl)kUr] etnwjh& vo/kkj.kk] Ádkj ,oa vk/kqfud fl)karA
yxku & vo/kkj.kk] fjdkMksZ ,oa vk/kqfud fl)kUr] v)Z yxkuA
bdkbZ& III
C;kt& vo/kkj.kk] rjyrk vf/keku fl)kUr o C;kt dk vk/kqfud fl)kUrA
ykHk & vo/kkj.kk] tksf[ke] uo&ÁorZu] ykÒ dk vk/kqfud ,oa vfuf'prrk fl)kar A
jk"Vªh; vk; & vo/kkj.kk] eki] forj.k rFkk vkfFkZd dY;k.kA
lanfHkZr iqLrdsa&
 vxzoky ,aM vxzoky&O;kolkf;d vFkZ’kkL=] jes’k cqd fMiks] t;iqjA
 vxzoky &O;kolkf;d vFkZ’kkL= Jh egkohj cqd fMiks
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Course Structure in Semester – III
Compulsory
Total Marks Max. Min.
Paper Code Nomenclature Of the Paper Credits Duration
CIA ESE Marks Marks
GEN-103 Environmental studies 02 15 35 50 20 1 Hr
Optional
Per Week Marks
COM-301 Corporate Accounting-I 04 04 30 70 100 40 2 ½ hrs
COM-302 Financial Accounting 04 04 30 70 100 40 2 ½ hrs
COM-303 Company Law-I 04 04 30 70 100 40 2 ½ hrs
Fundamentals of
COM-304 04 04 30 70 100 40 2 ½ hrs
Entrepreneurship-I
COM-305 Financial Management 04 04 30 70 100 40 2 ½ hrs
COM-306 Banking law in India 04 04 30 70 100 40 2 ½ hrs
GEN-103: Environmental Studies

Credit: 02 Duration : 1 Hr
Unit I: Natural Resources
Renewable and Non Renewable resources:
 Natural resources and associated problems
a. Forest resources: Use and over exploitation, deforestations, case studies Timber extraction,
mining , dams and their effects on forests and tribal people.
b. Water resources: Use and over utilization of surface and groundwater, floods, drought, conflict
over water, dams – benefits and problems
c. Mineral resources: Use and exploitation , environmental effects of extracting and using mineral
resources.
d. Energy resources : Growing energy needs, renewable and non renewable energy sources, use of
alternate energy sources.
e. Land resources: Land as a resource, Land degradation, man induced landslides, soil erosion and
desertification.
 Role of an individual in conservation of natural resources
 Equitable use of resources for sustainable lifestyles.
Unit II: Ecosystem
 Concept of Ecosystem
 Structure and function of an ecosystem
 Producers, consumers and decomposers,
 Energy flow in the eco system
 Ecological succession
 Food chains, food webs and ecological pyramids.
 Virus - COVID
 HIV / Aids – causes and precaution
 Climate change, global warming, Acid Rain, Ozone layer depletion
 Photochemical smog
Unit III: Biodiversity and its conservation
 Introduction – Definition: genetics, species and ecosystem diversity
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 Value of biodiversity : consumptive use, productive use, social, ethical, aesthetic and option values
 Hot spots of biodiversity
 Threats to biodiversity: habitats loss, poaching of wildlife, man-wildlife conflicts
 Endangered and endemic species of India
 Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity
Environmental Pollution
 Causes , effects and control measures of:
a. Air pollution
b. Water pollution
c. Soil pollution
d. Noise pollution
GEN-103 % i;kZoj.k foKku

iw.kk±d % 50 U;wure % 20
ØsfMV % 02 vof/k % 1 ?kaVs
bdkÃ I - ÁkÑfrd lalk/ku
uohudj.k ,oa vuohuhdj.k lalk/ku % ÁkÑfrd lalk/ku ,oa mlls lacaf/kr leL;k,¡
 ou lalk/ku % mi;¨x ,oa vfr‘k¨“k.k ] ouÜewyu d¢l v/;;u ] fVEcj fu“d“kZ.k] [kuu ,oa mud¢
ouä ,oa tu tkfr;ä ij ÁHkko
 tylalk/ku % lrgh ,oa Hkwty dk mi;¨x ,oa vfrmiHk¨x ] ck<+ ] lw[kk] ty fookn] cka/k¨ dh
leL;k,a ,oa ykHk |
 [kfut lalk/ku % mi;¨x ,oa vfr‘k¨“k.k ] [kfut lalk/ku d¢ mi;¨x ,oa fu“d“kZ d¢ i;kZoj.kh;
ÁHkko] d¢l v/;u |
 ÅtkZ lalk/ku % c<+rh gqÃ ÅtkZ vko‘;drk,¡] uohuhdj.k ,oa vuohuhdj.k ÅtkZ lalk/ku ] ÅtkZ
laLkk/kuä dk osdfYIkd mi;¨x d¢l v/;u |
 Hkwlalk/ku % Hkwfe ,d laLkk/ku ] Hkwvi?kVu ] ekuotfuRk Hkwl[kyu e`nk vijnu ,oa e#LFkyhdj.k ]
ÁÑfrd lalk/kuä d¢ laj{k.k esa O;fDrd Hkwfedk Lkrr thoup;kZ d¢ fy, lalk/kuä dk mi;qDr
mi;¨x|
bdkÃ II & ikfjfLFkfrdh ra=
 ikfjfLFkfrdh ra= dh vo/kkj.kk |
 ikfjfLFkfrdh ra= dh lajpuk ,oa dk;ZÁ.kkyh |
 mRiknd ] miHk¨Drk] vi?kVd |
 ikfjfLFkfrdh ra= esa ÅtkZ Áokg |
 ikfjfLFkfrdh vuqØe.k |
 [kk| Jà[kyk ] [kk|tky] ,oa ikfjfLFkfrdh Lrwi |
 वषाणु- COVID
 ,p vkÃ oh@ ,M~l (dkj.k v©j iwokZ/kku)
 tyok;q ifjorZu] oSf‘Okd rki o`f)] vEyo“kkZ] v¨tüijr {kj.k
 Q¨V¨d¢ehdy LekWx |
bdkÃ ÁFke III & tSo fofo/krk ,o laj{k.k
 ifjp; & ifjHkk“kk] thuh;] Átkrh; ,oa ikfjfLFkfrdh fofo/krk |
 tSofofo/krk dk eºRo ] miHk¨xh; mIk;¨fxrk] mRikndh; mIk;¨fxrk] lkekftd uSfrd l©Un;Z
c¨/k ,oa oSdfYid ewY; |
 tSofofo/krk d¢ rIrLFky |
 tSofofo/krk d¢ [krjs % vkokl{k;] oU;Ák.kh;ä dk f‘kdkj ] ekuo oU;Ákf.k;ä d¢ chp
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SGCA/ BCOM /2020-21
foj¨/kkHkkl |
 Hkkjr dh foyqIrÁk; ,oa LFkkfud Átkfr;k¡ |
 tSo fofo/krk dk laj{k.k % Lo LFkkuh; ,oa iwoZ LFkkuh laj{k.k |
 ifjHkk“kk] dkj.k] ÁHkko ,oa fu;a=.k mik; |
o ok;q Ánw“k.k
o ty Ánw“k.k
o e`nk Ánw“k.k
o /ouh Ánw“k.k
COM – 301 Corporate Accounting -I

1. Develop an awareness about corporate accounting in conformity with the provisions of companies Act.
2. Impart basic accounting knowledge as applicable to business.
3. Analyze quantitative information for issue of shares and debentures, forfeiture, buyback, redemption of
shares and debentures.
4. Interpret the concept of internal reconstruction and amalgamation of companies
5. Develop the ability to assist an accountant.
Unit – I
Issue, forfeiture and reissue of forfeited shares- concept & process of book building. Issue of rights and
bonus shares. Buy back of shares. Redemption of Preference shares: Accounting for Redemption, Methods
of redemption, Purchases of Business, Profit prior to incorporation, Under-writing.
Unit – II
Issue of Debentures, Redemption of Debentures: conversion method, Lump-sum payment method without
and with Sinking Fund, Open Market operation Method
Unit – III
Internal reconstruction: Alteration in Share capital, Reduction in Share Capital, Capital reduction Scheme,
Framing Internal Reconstruction Scheme. Amalgamation of Companies as per AS-14: Types of
Amalgamation, Method of Accounting for Amalgamations, Computation of Purchase Consideration,
Accounting entries, Inter Company transactions.
Reference Books:
 Gupta R.L., Radhaswamy M., Company Accounts, Sultan chand and Sons, New Delhi.
 Maheshwari S.N.: Corporate Accounting, Revised Edition -Vikas Publishing House, New Delhi.
 Monga J.R., Ahuja, Girish and Sahagal Ashok: Financial Accounting. Mayur Paper Backs, Noida.
 Shukla M.C., Grewal R.S. and Gupta S.C., Advanced Accounts, Sultan chand & Co., New Delhi
 P.C. Tulsian, Accounting for PE II –South Western Publishing Co., Cincinnati, Chio.
 S.N. Maheshwari, S.K. Maheshwari, Advanced accountancy volume II Vikas Publication House,
New Delhi.
 Jain, Khandelwal & Pareekh, Company Accounts. Ajmera Book Co., Revised Edition Jaipur
 Agarwal, Shah, Sharma, Agarwal, Agarwal, Corporate Accounting. Revised Edition RBD
Publication Jaipur.
COM – 301 & fuxe ys[kkadu I

1. dEiuh vf/kfu;e ds izko/kkuksa ds vuq:i fuxe ys[kkadu ds ckjs esa tkx:drk fodflr djukA
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SGCA/ BCOM /2020-21
2. O;olk; gsrq vk/kkkjHkwr ys[kkadu Kku iznku djukA
3. va’kksa rFkk _.ki=ksa ds fuxZeu] gj.k] dz; okilh rFkk va’kksa ,oa _.ki=ksa ds ’kks/ku gsrq ek=kRed tkudkjh
dk fo’ys"k.k djukA
4. dEifu;ksa ds vkarfjd iqufuZekZ.k vkSj lekesyu dh vo/kkj.kk dh O;k[;k djukA
5. ys[kkiky dh lgk;rk djus dh {kerk fodflr djukA
bdkbZ I
va’kksa dk fuxZeu] va’kksa dk gj.k] gfjr va’kksa dk iquZfuxZeu] cqd fcfYMax izfdz;k ,ao vo/kkj.kk] vf/kdkj ,oa cksul
va’kksa dk fuxZeu] va’kksa dks okil [kjhnuk] vf/keku va’kksa dk ’kks/ku] ’kks/ku dk ys[kkadu] ’kks/ku dh fof/k;kW]
O;olk; dk dz;] lekesyu ls iwoZ ds ykHk] vfHkxksiuA
bdkbZ II
_.ki=ksa dk fuxZeu] _.ki=ksa dk ’kks/ku] :ikUrj.k fof/k] ,deq’r Hkqxrku fof/k] flfdax Q.M ds lkFk rFkk fcuk
’kks/ku] [kqys cktkj esa dz; }kjk ’kks/kuA
bdkbZ III
vkarfjd iqufuekZ.k& va’k iwWth esa ifjorZu] va’k iwWth esa deh] iwWth deh ;kstuk] vkarfjd iqufuekZ.k ;kstuk dk
fuekZ.k] ys[kk ekud 14 ds vuqlkj dEifu;ksa dk lekesyu] lekesyu ds izdkj] lekesyu ys[kkadu dh fof/k]
izfrQy jkf’k dh x.kuk] ys[kkadu izfof"V;kW] vUrZdEiuh O;ogkjA
lanfHkZr iqLrdsa&
 tSu] [k.Msyoky] ikfjd%& fuxe ys[kkadu] iqu% laLdj.k] vtesjk cqd dEiuh] t;iqjA
 vxzoky] ’kkg] HkVukxj] ’kekZ] vxzoky%& fuxe ys[kkadu] iqu% laLdj.k] jes’k cqd fMiksV ifCyds’ku] t;iqjA
COM – 302 Financial Accounting

1. Understand application of accounting knowledge in special business activities.
2. Prepare final accounts of departments and to develop knowledge about branch accounting.
3. Understand accounting issues for investment and stock market transactions, also develop skills of
recording transactions relating to hire purchase system.
4. Understand issues in computation of insurance claims and acquire skills for computerized
accounting.

Unit – I
Departmental Accounts: Meaning, Problems in departmental accounting and solutions. Branch Accounts
(excluding foreign branch).
Unit – II
Accounting for Investment & stock market transactions. Accounting for Hire purchase and Installment
system.
Insurance Claims.
Unit – III
Computerized Accounting, Tally based Accounting, Royalty Accounts.
Reference Books:
 Gupta R.L. and Radhaswamy M., Advanced Accountancy, Sultan Chand & Sons New Delhi.
 Jain, Khandelwal, Pareek, Financial Accounting and Decision Making, Revised Edition, Ajmera
Book Company, Jaipur
 Agrawal, Shah, Sharma, Agrawal, Agrawal, Financial Accounting and Decision making - Revised
Edition (RBD) Publication, Jaipur
 Chakraborty H., Advanced Accountancy, (Oxford University press)
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COM – 302 & foÙkh; ys[kakdu

1. fo’ks"k O;kolkf;d xfrfof/k;ksa esa ys[kkadu Kku ds vuqiz;ksxksa dks le>ukA
2. foHkkxksa ds vafre [kkrksa dk fuekZ.k djuk vkSj ’kk[kk ys[kkadu ds ckjs esa Kku fodflr djukA
3. fuos’k rFkk LdU/k cktkj ds ysunsu ds fy, ys[kkadu eqn~nksa dks le>uk rFkk fdjk;k dz; i)frs ls lacf/kr
O;ogkjksa dk ys[kk djus gsrq dkS’ky fodflr djukA
4. chek nkoksa dh x.kuk essa eqn~nksa dks le>uk vkSj dEI;wVªhd`r ys[kkadu dk dkS’ky izkIr djukA
bdkbZ I
foHkkxh; [kkrs% vFkZ] foHkkxh; ys[kkadu esa leL;k ,oa lek/kkuA
’kk[kk [kkrsa ¼fons’kh ’kk[kk ds vfrfjDr½
bdkbZ II
fofu;ksx esa va’k cktkj ysu nsu ds fy, ys[kkaduA
fdjk;k dz; ys[kkadu ,oa fd’r i)frA
chek nkosA
bdkbZ III
dEI;wVªhd`r ys[kkadu A VSyh ij vk/kkfjr ys[kkaduA jk;YVh [kkrsaA
lanfHkZr iqLrdsa&
 tSu] [k.Msyoky] ikjhd%& foRrh; ys[kkadu rFkk fu.kZ;u] iqu% laLdj.k] vtesjk cqd dEiuh t;iqjA
 vxzoky] ’kkg] ’kekZ] vxzoky%& foRrh; ys[kkadu rFkk fu.kZ;u] iqu% laLdj.k] jes’k cqd fMiksV ifCyds’ku
t;iqjA
COM – 303 Company Law – I

Learning Outcome:
1. Interpret the legislative framework relating to company as per Companies Act 2013.
2. Categorize the various types of companies.
3. Summarize the issue of capital.
4. Prepare the various documents relating to formation of company.
5. Simulate knowledge to work as Assistant to legal advisor.
Unit-I
Definition and characteristics of a company, Types of companies-Public ,Private, One Person, Holding and
Subsidiary, Promotion and incorporation of company, e-filing with regard to incorporation of company.
Corporate Personality
Unit-II
Memorandum of Association, Articles of Association, Doctrine of Ultra vires and indoor management.
Prospectus: statutory provisions and consequences of misstatement in prospectus, Statement in lieu of
prospectus, shelf prospectus, abridged prospectus and red-herring prospectus.
Unit-III
Meaning and kinds of Shares & share capital, Advance mechanism of issue, Share certificate and share
warrant
Transfer and Transmission of shares.
Reference Books:
 Kapoor N.D.: Elements of Company Law, Sultan Chand & sons, New Delhi.
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SGCA/ BCOM /2020-21
 Dr. Nolakha R.L., Company Law, RBD Publishing
Note: Latest edition of book to be referred
COM- daiuh vf/kfu;e I

v/;;u ds ifj.kke
s
1. daiuh vf/kfu;e] 2013 ds vuqlkj daiuh ls lacaf/kr oS/kkfud <kaps dh O;k[;k djukA
2. fofHkUu çdkj dh daifu;ksa dk oxhZdj.k djukA
3. iwath fuxZe dk la{ksi esa fooj.k djukA
4. daiuh ds xBu ls lacaf/kr fofHkUu nLrkost rS;kj djukA
5. dkuwuh lykgdkj ds lgk;d ds :i esa dke djus ds fy, Kku esa o`fÙk djukA
I
dEiuh dh ifjHkk"kk vkSj fo'ks"krk,¡] daifu;ksa dk oxhZdj.k&lkoZtfud] futh] ,d O;fä daiuh] lw=/kkjh ,o
lgk;d dEiuh] dEiuh dk çorZu ,o lekesyu A dEiuh ds lekesyu ds laca/k esa bZ&QkbfyaxA fuxfe;
O;fäRoA
bdkbZ II
ik"kZn lhekfu;e] ik"kZn vUrfuZ;e] vf/kdkjksa ds cgkj dk vkSj vkUrfjd çcU/k ds fl)kUr
çfooj.k%lkafof/kd çko/kku vkSj çfooj.k esa feF;k dFku ds ifj.kke] çfooj.k ds leku gh le>k] 'kSYQ çfooj.k]
laf{kIr çfooj.k rFkk ek;koh çfooj.k A
bdkbZ III
va'k vkSj va'kiw¡th dk vFkZ vkSj muds çdkj] va'k tkjh djus dh vfxze ra=] va'k çek.ki= vkSj va'k okjaV
va'k dk vUrj.k rFkk ikjs"k.k A
lanfHkZr iqLrdsa&
 M‚&uksy[kk vkj& ]y&] daiuh fo/kh] vkj ch Mh çdk'ku
 vxzoky] dksBkjh] Hkkjrh; dEiuh vf/kfu;e ] lkfgR; Hkou çdk'ku ,aM fMLVªhC;wVlZ] vkxjk
COM-304 Fundamentals of Entrepreneurship-I

Learning Outcome:
1. Identify the opportunities for business and develop a business plan.
2. Analyse the legal requirements & resources for establishing a business unit.
3. Evaluate the role of an entrepreneur in commerce industries.
4. Articulate various entrepreneurial skills.
UNIT –I
Entrepreneurship – meaning, features, types, importance.
Entrepreneur – meaning, characteristics, types, significance, traits/qualities, risk tendencies and behaviour.
Identifying and evaluating Business Opportunities, Quick start methods.
Business planning – meaning, characteristics, need, importance and process of business plan.
UNIT- II
Business Environment- meaning, types & Impact
External Environment Analysis- Concept, need & importance.
Legal requirements for establishment of a new unit – legal forms of organization, SSI registration,
objectives and benefits of registration, provisional and permanent registration, procedure of registration.
UNIT – III
Financing the new enterprise : sources of short-term and long term finance.
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SGCA/ BCOM /2020-21
Venture capital financing– meaning, features, process, sources of supply of venture capital in India.
Developing a Marketing Plan.
Reference Books:
 Fundamentals of Entrepreneurship : Dr. K.K. Patna, Himalaya Publishing House Pvt. Ltd.
 Fundamentals of Entrepreneurship and Small Business Management : Drevasant Desai, Himalaya
Publishing House Pvt. Ltd.
 Fundamentals of Entrepreneurship : G.S. Sudha, RBD, Jaipur.
 Entrepreneurship Development : Bhansali, HPB.
 Developing Entrepreneurship : Pareek and Rao.
 Small Scale Industries and Entrepreneurship Development : C.S.V. Muunshy, Himalaya Publishing
House Pvt. Ltd.
 Fundamentals of Entrepreneurship : Ramchandani, Sharma, Pareek and Saxena, Ajmera Book
Company, Jaipur.
COM – 304 m|ferk ds ewy fl)kUr I

v/;;u ds ifj.kke
s
1. O;olk; ds voljksa dh igpku djuk vkSj ,d O;olk; ;kstuk dks fodflr djukA
2. O;kolkf;d bdkbZ dh LFkkiuk ds fy, lalkèku vkSj oSèkkfud vko';drkvksa dk fo'ys"k.k djukA
3. fofHkUu foÙkh; vkSj foi.ku ;kstukvksa dk ewY;kadu djukA
4. fofHkUu m|e'khyrk dkS'ky dks fodflr djukA
I
m|ferk & vFkZ] fo'ks"krk,a] çdkj] egRoA
m|eh & vFkZ] fo'ks"krk,¡] çdkj] egRo] y{k.k @ xq.k] t¨f[ke dh ço`fÙk vkSj O;ogkjA
O;olk; ds voljä dh igpku vkSj ewY;kadu] Rofjr 'kq#vkr ds rjhdsA
O;olk; ;¨tuk & O;olk; ;¨tuk ds vFkZ] fo'ks"krk,a] vko';drk] egRo vkSj çfØ;kA
bdkbZ II
O;olkf;d i;kZoj.k& vFkZ] çdkj vkSj çHkko
ckgjh i;kZoj.k fo'ys"k.k& vo/kkj.kk] vko';drk vkSj egRoA
,d uÃ bdkÃ dh LFkkiuk ds fy, dkuwuh vko';drk,a & laxBu ds dkuwuh :i] ,l,lvkÃ iathdj.k] mÌs';
vkSj iathdj.k ds ykHk] vuafre vkSj LFkk;h iathdj.k] iathdj.k dh çfØ;kA
bdkbZ III
u, m|e d¨ foÙki¨f"kr djuk: vYidkyhu nhÄZdkyhu foÙk ds lz¨rA
m|e iwath Qkbusaflax& Hkkjr esa m|e iwath dh vkiwfrZ ds vFkZ] fo'ks"krk,a] çfØ;k] lz¨rA
foi.ku ;¨tuk dk fodkl djukA
lanfHkZr iqLrdsa&
 vkj-,y- ukSy[kk] m|ferk ds ewy fl)kUr vkj- ch- Mh- çdk'ku A
 jkepUnkuh] ’kekZ] ikjhd ,ao lDlsuk]m|ferk ds ewy fl)kUr vtesjk cqd dEiuhA
COM – 305 Financial Management

Note : Please make a 60:40 distribution in practical : theory
Learning Outcome:
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SGCA/ BCOM /2020-21
On the successful completion of course, student will be able to:
1. Develop the understanding of financial analysis techniques in order to determine profitability &
liquidity
2. Review the conceptual framework of management of working capital & inventory
3. Calculate the cost of capital raised from different sources
4. Evaluate the different sources of finance
5. Develop the skill of analyzing financial statements.
UNIT I
Meaning, scope, importance & limitations of financial management, task & responsibilities of a modern
finance manager. Finance functions: investment, financing& dividend decision. Profit v/s wealth
maximisation. Ratio analysis: liquidity, activity, profitability & investment ratio
UNIT II
Management of working capital- Meaning, concept, policies, types and methods.
Management of Inventories- Meaning, concept and methods.
Management of Receivables.
UNIT III
Sources of finance - long term & short term sources.
Cost of capital – Meaning, significance & its computation.
Reference Books:
 Agarwal M.R. Financial Management, Garima Publications
 Agarwal, Agarwal, Saraswat, Bhatnagar Financial Management,– R.B.D Publishing House.
 Bose Chandra Fundamental of Financial Management,– PHI Leaning Pvt. Ltd.
COM – 305 foÙkh; Áca/k

v/;;u ds ifj.kke
s
1. ykHkçnrk vkSj rjyrk dk fu/kkZj.k djus ds fy, foÙkh; fo'ys"k.k rduhdksa dh le> dk fodkl djukA
2. dk;Z'khy iwath vkSj eky ds çca/ku ds oSpkfjd <kaps dh leh{kk djukA
3. fofHkUu lzksrksa ls tqVkbZ xbZ iwath dh ykxr dh x.kuk djukA
4. foÙk ds fofHkUu lzksrksa dk ewY;kadu djukA
5. foÙkh; fooj.k ds fo'ys"k.k dh ;ksX;rk dk fodkl djukA
bdkbZ &I
foÙkh; Áca/k & vFkZ] {ks=] egRo ,oa lhek;sa] vk/kqfud foÙk Áca/kd ds dk;Z ,oa mÙkj nkf;RoA
foÙk dk;Z& fofu;ksx] foÙkh; ,oa ykHkka’k fu.kZ;uA foÙkh; ykHk cuke lEink vf/kdre djukA
vuqikr fo’ys"k.k & rjyrk] dk;Zdq’kyrk] ykHknk;drk , ,oa fofu;¨x vuqikrA
bdkbZ II
dk;Z’khy iwath dk ÁcU/k &vFkZ ,oa vo/kkj.kk] uhfr;kW] Ádkj ,oa fof/k;kWA
LdU/k dk ÁcU/k & vFkZ] vo/kkj.kk ,oa fof/k;kWA
ÁkI;ksa dk ÁcU/kA
bdkbZ III
foÙk ds L=ksr & nh?kZdkfyd ,oa vYikof/k L=ksrA
iwath dh ykxr & vFkZ ,oa egRo] iwath ykxr dh x.kuk dh jhfr;kaA
lanfHkZr iqLrds&
a
 vxzoky ,e- Mh-& foÙkh; Áca/k Jh egkohj cqd fMiks
 ,e- vkj- vxzoky& foÙkh; Áca/k ds fl}kUr xfjek çdk'ku
 vxzoky ,oa vxzoky& foÙkh; Áca/k vkjchMh çdk'ku
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SGCA/ BCOM /2020-21
COM –306 Banking Law In India
Learning Outcome:
1. Explain Banking Regulation Act 1949, RBI Act 1934
2. Point out relationship between banker &customer& to enumerate types of customer & and accounts
3. Differentiate between types of negotiable instrument
4. Summarize functions of paying & collecting bank
UNIT I
Banking Legistation In India
Reserve Banking of India Act,1934- Sec 1,3,6-13, 18-30, Banking(Regulation) Act 1949- Sec 5, 6, 8-18,
37-44; Banking Companies(Acquisition of undertaking& transfer) Act,1970- Sec 1-10
UNIT II
Banker Customer Relationship: Definition of the term banker& customer, general& special relationship,
termination of relationship, pass book, types of accounts and their operation, types of customer.
E- Banking- introduction, advantages, techniques, types, functions, dimensions& fund transfer, E-banking
risks and frauds
UNIT III
Negotiable Instrument: Concept and elements, types; cheque, bills, promissory notes, crossing, acceptance,
endorsement, presentation, Dishonour (with special reference to Section 138, Negotiable Instrument Act
1881), noting and protesting of negotiable instrument.
Paying And Collecting Bank : Rights, duties, protection.
Reference Books :
 Varshney P.N.- Banking Law and Practice, Sultan Chand and Sons
 Trivedi, Nagar, Bhatt – Banking law and Practice in India- Ramesh Book Depot.
 Desai Vasant – Development Bank and Financial Intermediaries , Himalaya Publishing House.
 Mathur S.K. , Banking Law and Practice in India, Shivam Book House P. Ltd. Jaipur
 Trivedi, Dashora, Nagar, Bhatt, Banking Law and Practice in India,– R.B.D Publishing House.
COM – 306 Hkkjr esa cSfdax fof/k

v/;;u ds ifj.kke
1. cSafdax fofu;eu vf/kfu;e 1949] Hkkjrh; fjtoZ cSad vf/kfu;e 1934 dh O;k[;k djukA
2. cSadj vkSj xzkgd ds chp laca/k vkSj xzkgd vkSj [kkrksa ds çdkjksa dh x.kuk djukA
3. fofHkUu çdkj ds fofue; lk/; foys[k ds chp varj djukA
4. 'kksf) vkSj laxzkgd cSad ds dk;ksZ vkSj lk[k i= dk la{ksi esa fooj.k djukA
bdkbZ & I
Hkkjr esa cSfdax fo/kku fjtoZ cSad vkWQ bafM;k vf/kfu;e 1934&/kkjk 1] 3] 7&13] 18&30 ] cSfdax ¼fu;eu½
vf/kfu;e 1949&/kkjk 5] 6] 8&18] 37&44A
cSfdax dEiuht ¼miØe] vf/kxzg.k] vUrj.k½ vf/kfu;e 1970&/kkjk 1&10A
bdkbZ II
cSadj ,oa xzkgd ds lEcU/k & cSadj ,oa xzkgd dh ifjHkk"kk] cSadj ,oa xzkgd ds lkekU; vkSj fof’k"V lEcU/k]
lEcU/kksa dh lekfIr] ikl cqd] cSad [kkrksa ds Ádkj ,oa lapkyu] xzkgdksa ds ÁdkjA
bZ&cSafdax & ifjp;] ykHk] rduhd] Ádkj] dk;Z] vk;ke vkSj QaM VªkalQj] bZ&cSfdax esa tksf[ke ,o /k¨[kk
bdkbZ III
28
SGCA/ BCOM /2020-21
fofue; lk/; foys[k & vo/kkj.kk ,oa rRoA Ádkj & pSd] fofue; fcy] ÁfrKk&i=] lk/; foys[kks dk js[kkadu]
LohÑfr] i`"Bkadu] ÁLrqfrdj.kA fuLrkj.k ¼ /kkjk 138 fofu;e lk/; foys[k vf/kfu;e, 1881½ fofue; lk/;
foys[kksa dk vuknj.k] fVIi.k ,oa Áek.kuA
’kksf/k cSad ,oa laxzkgd cSad& vf/kdkj] nkf;Ro] laj{k.kA
lanfHkZr iqLrdsa
 ch- ,y- vks>k] eukst dqekj vks>k & Hkkjr esa cSfdax fof/k ,oa O;ogkj] vkj- ch- Mh- ifCyf’kax gkml jes’k
cqd fMiks] t;iqjA
 ukSy[kk vkj- ,y-& Hkkjr esa cSfdax fof/k ,oa O;ogkj vkjchMh çdk'ku
Course Structure in Semester – IV
Paper Nomenclature Max. Exam
Hours Credits Pass
Code of the Paper Marks Duration
Per Week CIA ESE Marks
COM-401 Corporate Accounting-II 04 04 30 70 100 40 2 ½ hrs

Cost Analysis and Decision
COM-402 04 04 30 70 100 40 2 ½ hrs
Making
COM-403 Company Law-II 04 04 30 70 100 40 2 ½ hrs

Fundamentals of
COM-404 04 04 30 70 100 40 2 ½ hrs
Entrepreneurship-II
COM-405 Financial Analysis 04 04 30 70 100 40 2 ½ hrs
COM-406 Banking Practice in India 04 04 30 70 100 40 2 ½ hrs
COM – 401 Corporate Accounting -II

1. Develop an awareness about corporate accounting in conformity with the provisions of companies Act.
2. Analyze quantitative information for final accounts of companies and disposal of profit
3. Appraise concepts consolidated financial statement.
4. Impart basic accounting knowledge as applicable to liquidation of companies.

Unit – I
Final Accounts of Companies including Managerial remuneration and Disposal of Profit.
Valuation of goodwill – meaning, factors, types, need for valuation of goodwill, methods of valuation of
goodwill.
Unit – II
Consolidated Financial Statements: Definition of Holding and subsidiary Company, Advantages and
Disadvantages from Holding company, Computation of Pre and Post Acquisition Profit, accounting for
dividend, Receipt of Bonus shares from Subsidiary Company, Accounting Treatment for losses of
Subsidiary Company, Drafting of Consolidated Balance Sheet and Consolidated Profit & Loss Account
with one Subsidiary, Computation of EPS as per AS-20.
Unit – III
Accounting for Liquidation of Companies: Introduction, Modes of winding up, Statement of Affairs
Method, Deficiency account, Liquidators Final Statement of account, List B Contributories. Accounting for
Lease.
Reference Books:
 Gupta R.L., Radhaswamy M., Company Accounts, Sultan chand and Sons, New Delhi.
 Maheshwari S.N.: Corporate Accounting, Revised Edition -Vikas Publishing House, New Delhi.
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SGCA/ BCOM /2020-21
 Monga J.R., Ahuja, Girish and Sahagal Ashok: Financial Accounting. Mayur Paper Backs, Noida.
 Shukla M.C., Grewal R.S. and Gupta S.C., Advanced Accounts, Sultan chand & Co., New Delhi
 P.C. Tulsian, Accounting for PE II –South Western Publishing Co., Cincinnati, Chio.
 S.N. Maheshwari, S.K. Maheshwari, Advanced accountancy volume II Vikas Publication House, New
Delhi.
 Jain, Khandelwal & Pareekh, Company Accounts. Ajmera Book Co., Revised Edition Jaipur
 Agarwal, Shah, Sharma, Agarwal, Agarwal, Corporate Accounting. Revised Edition RBD Publication
Jaipur.
COM – 401 & fuxe ys[kkadu II

1. dEiuh vf/kfu;e ds izko/kkuksa ds vuq:i fuxe ys[kkadu ds ckjs esa tkx:drk fodflr djukA
2. dEifu;ksa ds vafre [kkrksa vkSj ykHkksa ds cVaokjs gsrq ek=kRed tkudkjh dk fo’ys"k.k djukA
3. ,dhd`r foÙkh; fooj.k dh vo/kkj.k dk ewY;kadu djukA
4. dEifu;ksa ds lekiu ij ykxw vk/kkjHkwr ys[kkadu Kku iznku djukA
bdkbZ I
dEifu;ksa ds vfUre [kkrs ,oa izca/kdh; ikfjJfed] ykHkksa dk caVokjkA
[;kfr dk ys[kkadu& vFkZ] ?kVd] izdkj] [;kfr ds ewY;kadu dh vko’;drk] [;kfr ds ewY;kadu dh fof/k;kWA
bdkbZ II
,dhd`r foÙkh; [kkrs] lw=/kkjh ,oa lgk;d dEiuh dh ifjHkk"kk] lw=/kkjh dEiuh ls ykHk rFkk gkfu] dz; ds iwoZ ,oa
ckn ds ykHkksa dh x.kuk] ykHkka’k dk ys[kkadu] lgk;d dEiuh ls cksul va’kksa dh izkfIr] lgk;d dEiuh dh gkfu
dk foÙkh; lek;kstu] ,dhd`r fpB~Bs ,oa fdlh ,d lgk;d dEiuh ds lkFk ,dhd`r ykHk gkfu [kkrs dk fuekZ.k]
ys[kk ekud 20 ds vuqlkj izfr va’k vtZu dh x.kukA
bdkbZ III
dEiuh ds lekiu ds ys[ks% ifjp;] lekiu ds izdkj] fLFkfr fooj.k fof/k] U;wurk [kkrk] fuLrkjd ds vfUre [kkrs]
lwph ch /kunkrk] iV~Vs dk ys[kkaduA
lanfHkZr iqLrdsa&
 tSu] [k.Msyoky] ikfjd%& fuxe ys[kkadu] iqu% laLdj.k] vtesjk cqd dEiuh] t;iqjA
 vxzoky] ’kkg] HkVukxj] ’kekZ] vxzoky%& fuxe ys[kkadu] iqu% laLdj.k] jes’k cqd fMiksV ifCyds’ku] t;iqjA
COM – 402 Cost Analysis and Decision Making

1. Understand the application of costing techniques for decision making by the management.
2. Acquire skills for application of marginal and absorption costing techniques and balanced score card.
3. Prepare different types of budgets and comprehend their utility.
4. Recognise the use of variance analysis for cost and sales management.
5. Develop the ability to assist a manager.

Unit – I
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SGCA/ BCOM /2020-21
Absorption and marginal costing : Marginal and differential costing as a tool for decision making – make
or buy, change of product mix, pricing, Target Costing - its Principles, Balanced Scorecard as performance
measure- Features- Purpose, Reasons for use of balanced scorecard.
Unit – II
Budget: An introduction, Types of budgets, fixed and flexible budget, cash budget, Master Budget, control
ratios. Zero Base Budgeting; Responsibility Accounting; Performance Budgeting.
Unit – III
Standard Costing & Variance analysis- Overhead and sales, Cost Reduction, and Cost Control.
Reference Books
 Gupta R.L. and Radhaswamy M., Advanced Accountancy, Sultan Chand & Sons NewDelhi.
 Jain, Khandelwal, Pareek, Financial Accounting and Decision Making, Revised Edition, Ajmera Book
Company, Jaipur
 Agrawal, Shah, Sharma, Agrawal, Agrawal, Financial Accounting and Decision making - Revised
Edition (RBD) Publication, Jaipur
 Chakraborty H., Advanced Accountancy, (Oxford University press)
 Khan M.Y., Jain P.K., Management Accounting text, problems & cases, Mc. Graw Hill Publications,
New Delhi
 Arora M. N., A Textbook of Cost and Management Accounting, S. Chand, New Delhi
COM – 402 & ykxr fo’ys"k.k ,oa fu.kZ;u

1. izca/ku }kjk fu.kz; ysus dh ykxr rduhdksa ds vuqiz;ksx dks le>ukA
2. lhekar rFkk vo’kks"k.k ykxr rduhdks vkSj larqfyr vad i=d ds vuqiz;ksx gsrq dkS’ky izkIr djukA
3. fofHkUu izdkj ds ctV dk fuekZ.k djuk rFkk mldh mi;ksfxrk le>ukA
4. ykxr rFkk fodz; izca/k gsrq fopj.k fo’ys"k.k ds mi;ksx dks igpkuukA
5. izcU/kd dh lgk;rk djus dh {kerk fodflr djukA
bdkbZ I
vo’kks"k.k ,oa lhekUr ykxr % lhekUr ,oa vUrj ykxr fu.kZ;u ds midj.k ds :i esa& cukvksa vFkok [kjhnks]
mRikn feJ.k esa cnyko] ewY; fu/kkZj.k lEcU/kh fu.kZ;] iz;kstu ykxr fl)kUrA
larqfyr vad i=d& fu"iknu ifjek.k ds :i esa & fo’ks"krk,sa] iz;kstu] larqfyr vad i=d mi;ksfxrk ds dkj.kA
bdkbZ II
ctV% ,d ifjp;] ctV ds izdkj] fLFkj ,oa yksp’khy ctV] jksdM ctV] ekLVj ctV] fu;a=.k vuqikrA ’kwU;
vk/kkj ctVu] mRrjnkf;Ro ys[kkadu] fu"iknu ctVuA
bdkbZ III
fopj.k fo’ys"k.k% mifjO;; rFkk fodz; fopj.kA
ykxr deh rFkk ykxr fu;a=.kA
lanfHkZr iqLrdsa&
 tSu] [k.Msyoky] ikjhd%& foÙkh; ys[kkadu rFkk fu.kZ;u] iqu% laLdj.k] vtesjk cqd dEiuh t;iqjA
 vxzoky] ’kkg] ’kekZ] vxzoky%& foÙkh; ys[kkadu rFkk fu.kZ;u] iqu% laLdj.k] jes’k cqd fMiksV ifCyds’ku
t;iqjA
COM – 403 Company Law – II

Learning Outcome:
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SGCA/ BCOM /2020-21
1. Catogorize the various kinds of Debentures and Meetings
2. Compose the Management of Company.
3. Examine the modes of Winding Up
4. Simulate knowledge to work as Assistant to legal advisor.
Unit -I
Debentures: Meaning and types of debentures.
Company Meetings: Statutory meeting, Annual General meeting, Extraordinary General meeting. Quorum,
Notice, Agenda, Motion and Resolution, and Minutes of company meeting, Methods of voting.
Unit II
Company membership: Methods of acquiring membership and termination, Rights of members
Company Management: Director, Managing Director, Whole Time Director, Independent Director and
Women Director. Appointment & Retirement of Directors, Disqualifications for Appointment of Director,
Rights, Duties and Liabilities of Directors. Position and Powers of Director.
Unit III
Oppression and Mismanagement: Meaning and prevention.
Company Secretary: Role & Need, Appointment, Qualification, Power, Duties & Liabilities.
Winding-up of company: Meaning, modes of winding up and functions of Company Liquidator.
Reference Books:
 Kapoor N.D.:, Elements of Company Law, Sultan Chand & sons, New Delhi.
 Dr. Nolakha R.L., Company Law, RBD Publishing
Note: Latest edition of book to be referred
COM – 403 daiuh vf/kfu;e II

v/;;u ds ifj.kke
1. fofHkUu çdkj ds _.ki= vkSj lHkk dk oxhZdj.k djukA
2. daiuh ds çca/ku dh jpuk djukA
3. lekiu ds fofHkUu rjhdksa dh tkap djukA
4. dkuwuh lykgdkj ds lgk;d ds :i esa dke djus ds fy, Kku esa o`fÙk djukA
bdkbZ I
_.ki=% vFkZrFkkçdkj
daiuh lHkk,¡% lkafof/kd cSBd] okf"kZd lk/kkj.k lHkk] vlkekU; lk/kkj.k lHkk A dk;Zokgd la[;k] lwpuk] dk;Zlwph]
çLrko]ladYi] lHkk dk dk;Zo`r vkSj ernku dh fof/k;kaA
bdkbZ II
daiuh dh lnL;rk% lnL;rk çkIr djus vkSj lekfIr ds rjhds] lnL;ä ds vf/kdkj
çeq[k çca/kdh; dkfeZd% lapkyd] çcU/k lapkyd] iw.kZdkfyd lapkyd] Lora= lapkyd vkSj efgyk lapkydA
lapkyd dh fu;qfä ,o fuo`fÙk] lapkyd dh v;ksX;rk,¡] lapkyd ds vf/kdkj]drZ~rO; ,o nkf;RoA lapkyd dh
fLFkfr vkSj 'kfä;kaA
bdkbZ III
vU;k; ,o dqçca/k% vFkZ vkSj jksdFkke
daiuh lfpo% Hkwfedk vkSj vko';drk] fu;qfä] ;ksX;rk,a] 'kfä;k¡] drZ~O; rFkk nkf;Ro
dEiuh dk lekiu% vFkZ] lekiu dh fof/k;k¡ rFkk dEiuh lekid ds dk;ZA
lanfHkZr iqLrdsa
 M‚&uksy[kk vkj& ,y&] daiuh fo/kh] vkj ch Mh çdkk'kuA
 vxzzoky] dksBkjh] Hkkjrh; dEiuh vf/kfu;e &lkfgR; Hkou ifCy'klZ ,aM fMLVªhC;wVlZ] vkxjkA
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SGCA/ BCOM /2020-21
COM-404 Fundamentals Of Entrepreneurship-II
Learning Outcome:
1. Understand entrepreneurial behaviour & his social responsibilities.
2. Analyse the Role of Entrepreneur in socio economic growth.
3. Examine the functions of entrepreneurial development programme.
4. Articulate various entrepreneurial skills.
UNIT- I
Theories of entrepreneurship – (a) phychological theories with reference to: innovation theory, theory of
need of achievement, theory of recover the withdrawal of status, behavioural theory (b) sociological theory:
entrepreneurial group theory, social change theory, cultural theory.
Entrepreneurial behavior – meaning and types.
Creativity and Innovation – definition, need and role, process, skills required for innovation, sources and
opportunities for innovation.
Social responsibility of entrepreneurs – definition, scope.
UNIT – II
Role of entrepreneur in socio-economic growth : as an innovator, in generation of employment
opportunities, bringing about social stability, balanced regional development of industries, export
promotion and import substitution, forex earnings.
UNIT - III
Entrepreneurial Development Programmes – meaning, characteristics, importance, objectives, stages,
critical evaluation of EDPs in India, suggestions to make EDPs more effective. Role of government in
Entrepreneurial Development.
Indian Startups : Desruptive Innovations (Conceptual Framework), Women Entrepreneurship.
Reference books:
 G.S.Sudha, Fundamentals of Entrepreneurship, R.B.D. Publications.
 Ramchandani, Sharma, Pareek, Saxena, Fundamentals Of Entrepreneurship, Ajmera Book Company.
 Dr. S.S.Khanka, Entrepreneurial Development, S.Chand & Company Pvt. Ltd.
Note: latest Edition of the book to be referred
COM – 404 m|ferk ds ewy fl)kUr II

v/;;u ds ifj.kke
s
1. m|eh O;ogkj vkSj mldh lkekftd ftEesnkfj;ksa dks le>ukA
2. lkekftd vkfFkZd fodkl esa m|eh dh Hkwfedk dk fo'ys"k.k djukA
3. m|eh fodkl dk;ZØe ds dk;ksZa dh tkap djukA
4. fofHkUu m|e'khyrk dkS'ky dks fodflr djukA
bdkbZ&I
m|e'khyrk ds fl)kar & ¼,½ lanHkZ ds lkFk euöSKkfud fl)kar: uokpkj fl)kar] miyfC/k dh vko';drk dk
fl)kar] fLFkfr dh okilh dh fLFkfr dk fl)kar] O;ogkj fl)kar ¼ch½ lekt'kkL=h; fl)kar: m|e'khyrk lewg
fl)kar] lkekftd ifjorZu fl)kar] lkaLÑfrd fl)karA
m|e'khy O;ogkj & vFkZ vkSj çdkjA
jpukRedrk vkSj uokpkj & ifjHkk"kk] vko';drk vkSj Hkwfedk] çfØ;k] uokpkj ds fy, vko';d d©'ky] uokpkj
ds fy, lz¨r vkSj voljA
m|fe;ä dh lkekftd ftEesnkjh & ifjHkk"kk] {ks=
bdkbZ&II
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SGCA/ BCOM /2020-21
lkekftd&vkfFkZd fodkl esa m|eh dh Hkwfedk: ,d vUos"kd ds :i esa] j¨txkj ds voljä dh ih<+h esa] lkekftd
fLFkjrk] m|¨xä ds larqfyr {ks=h; fodkl] fu;kZr lao/kZu vkSj vk;kr çfrLFkkiu] fons'kh eqæk dh dekÃ ds ckjs esa
tkudkjhA
bdkbZ&III
m|eh fodkl dk;ZØe & vFkZ] fo'ks"krk,¡] egRo] mÌs';] pj.k] Hkkjr esa ÃMhih dk egRoiw.kZ ewY;kadu] ÃMhih d¨
vkSj vf/kd çHkkoh cukus ds fy, lq>koA m|ferk fodkl esa ljdkj dh Hkwfedk
Hkkjrh; LVkVZvi: fo?kVudkjh uokpkj ¼oSpkfjd <kapk½] efgyk m|ferkA
lanfHkZr iqLrdsa&
 vkj-,y- ukSy[kk] m|ferk ds ewy fl)kUr vkj- ch- Mh- çdk'ku A
 jkepUnkuh] ’kekZ] ikjhd ,ao lDlsuk]m|ferk ds ewy fl)kUr vtesjk cqd dEiuhA
COM – 405 Financial Analysis

Learning Outcome:
1. Develop the understanding of fund flow & cash flow analysis
2. Assess the optimum capital structure
3. Propose a suitable dividend policy
4. Summarize the conceptual framework of financial management
5. Develop the skill to assist a finance manager.
UNIT I
Analysis of Financial statement- comparative and common size statements, trend analysis
Funds flow analysis- preparation of changes in working capital and sources and uses of funds.
Cash flow analysis, difference between fund flow and cash flow analysis.
UNIT II
Capital structure - theories and determinants, essentials of optimum capital structure.
Cost volume profit analysis.
UNIT III
Dividend policies- essentials of study of dividend policy, walter and gordon’s model.
Leverage - operating & financial leverage, trading on equity.
Reference Books:
 Agarwal M.R- Financial Management, Garima Publications
 Agarwal, Agarwal, Saraswat, Bhatnagar Financial Management,– R.B.D Publishing House.
 Bose Chandra Fundamental of Financial Management, – PHI Leaning Pvt. Ltd.
Note: Latest edition of the book should be referred
COM – 405 foÙkh; fo’ys"k.k

v/;;u ds ifj.kke
1. fuf/k çokg vkSj udnh çokg fo'ys"k.k dh le> fodflr djukA
2. b"Vre iwath lajpuk dk vkdyu djukA
3. ,d mi;qä ykHkka'k uhfr dk çLrko djukA
4. foÙkh; çca/ku ds oSpkfjd <kaps dks lkjkaf'kr djukA
5. foÙk çcaèkd dh lgk;rk gsrq dkS'ky dk fodkl djukA
bdkbZ&I
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SGCA/ BCOM /2020-21
foÙkh; fooj.k foÜys"k.k & rqyukRed ,oa lkekU; vkdkj fooj.k] ÁofrZ foÜys"k.k dks"k Áokg fo’ys"k.k & dk;Z’khy
iwath esa ifjorZu ,oa dks"k ds lk/ku ,oa muds mi;ksx dk fooj.k rS;kj djukA
jksdM+ Áokg fo’ys"k.kA
dks"k Áokg ,oa jksdM+ Áokg fo’ys"k.k esa vUrj A
bdkbZ&II
iwath lajpuk & fl)kUr ,oa fu/kkZj.k] vuqdwyre iwath lajpuk ds vko’;d rRoA
ykxr ek=k ykHk fo’ys"k.kA
bdkbZ&III
ykHkka’k uhfr & lqn`<+ ykHkka’k uhfr ds rRo] okYVj ,oa xkMZu ekWMyA
mRrksyd&ifjpkyu vkSj foÙkh; mRrksyd] lerk ij O;kikjA
lanfHkZr iqLrds&
a
 vxzoky ,e- Mh-& foÙkh; Áca/k Jh egkohj cqd fMiks
 ,e- vkj- vxzoky& foÙkh; Áca/k ds fl}kUr xfjek çdk'ku
 vxzoky ,oa vxzoky& foÙkh; Áca/k vkj chMh çdk'ku
COM – 406 Banking Practice in India

Learning Outcome:
1. Examine the concepts of cryptocurrency, capital adequacy, Non-Performing Assets
2. Evaluate different types of advances banks provide against marketable securities
3. Classify types of letter of credit & procedure of opening letter of credit
4. Summarize the system of banking practiced in India
UNIT I
Cryptocurrency: Meaning, Characteristics and it’s working
Capital Adequacy and Basel norms
Non-Performing Assets- meaning, types, causes, measures to control
Mergers and Acquisition in banking sector- concept, need and advantages
UNIT II
Investment And Lending Of Banking Funds: Principles of investment, profitable and non- profitable
investments in funds (cash reserve & statutory reserves). Bankers advance against marketable securities.
UNIT III
Letter Of Credit: Meaning, characteristics & nature. Types of letter of credit- personal and commercial
letter of credit, procedure of opening letter of Credit, precaution in making payment of letter of Credit.
Frauds in banks, types and its prevention.
Reference Books :
 Varshney P.N.- Banking Law and Practice, Sultan Chand and Sons
 Trivedi, Nagar, Bhatt – Banking law and Practice in India- Ramesh Book Depot.
 Desai Vasant – Development Bank and Financial Intermediaries, Himalaya Publishing House.
 Mathur S.K. , Banking Law and Practice in India, , Shivam Book House P. Ltd. Jaipur
 Trivedi, Dashora, Nagar, Bhatt, Banking Law and Practice in India,– R.B.D Publishing House.
COM – 406 Hkkjr esa cSfdax O;ogkj

v/;;u ds ifj.kke
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SGCA/ BCOM /2020-21
 foeqæhdj.k ] iwath i;kZIrrk] xSj fu"ikfnr ifjlEifr;k dh vo/kkj.kkvksa dh tkap djukA
 cktkj ;ksX; çfrHkwfr;ksa ds fo:) ] cSad }kjk fofHkUu çdkj ds vfxze dk ewY;kadu djukA
 lk[k ds çdkj vkSj lk[k i= [kksyus dh çfØ;k ds çdkj dk oxhZdj.k djukA
 Hkkjr esa çpfyr cSafdax dh ç.kkyh dk la{ksi esa fooj.k djukA
bdkbZ&I
fØIV¨djsalh - vFkZ] fo’ks"krk;sa ,oa dk;Z Á.kkyh
iwath i;kZIrrk vkSj csly ekunaM
xSj fu"dkflr lEifÙk;k¡ & vFkZ] çdkj] dkj.k] fu;a=.k ds mik;
cSafdax {ks= esa foy; vkSj vf/kxzg.k& vo/kkj.kk] vko';drk vkSj Qk;ns
bdkbZ&II
cSad dks"kksa dk fofu;kstu ,oa _.k & fofu;kstu ds fl)kUr] dks"kksa dk ykHknk;d ,oa vykHknk;d fofu;ksx ¼udn
dks"k vkSj oS/kkfud dks"k½A
foi.ku ;ksX; ÁfrHkwfr;ksa ds fo:) cSad vfxzeA
bdkbZ&III
lk[k&i= &vk’k;] fo’ks"krk;sa ,oa Ád`fr] lk[k i= ds Ádkj& O;fDrxr i= vkSj okf.kfT;d i= lk[k&i= [kksyus
dh fof/k] lk[k&i=ksa ds Hkqxrku esa lko/kkfu;k¡A
cSdksa esa diV] izdkj vkSj mldh jksdFkkeA
lanfHkZr iqLrdsa
 ch- ,y- vks>k] eukst dqekj vks>k & Hkkjr esa cSfdax fof/k ,oa O;ogkj] vkj- ch- Mh- ifCyf’kax gkml
jes’k cqd fMiks] t;iqjA
 ukSy[kk vkj- ,y-& Hkkjr esa cSfdax fof/k ,oa O;ogkj vkj chMh çdk'ku
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SGCA/ BCOM /2020-21
Course Structure in Semester – V
Per Week Marks
COM-501 Income tax Law-I 04 04 30 70 100 40 2 ½ hrs
A. Investment Management
COM-502 OR 04 04 30 70 100 40 2 ½ hrs
B. Auditing
COM-503 Principles of Marketing-I 04 04 30 70 100 40 2 ½ hrs

A. Fundamentals of Insurance-I
COM-504 OR 04 04 30 70 100 40 2 ½ hrs
B. Business Communication
COM-505 Project Planning 04 04 30 70 100 40 2 ½ hrs
A. Monetary & Financial
System
COM-506 04 04 30 70 100 40 2 ½ hrs
OR
B. International Economics - I
COM – 501 Income tax law-I

1. Comprehend the basic principles of the laws governing direct taxes.
2. Know about provisions of direct tax with regard to IT Act, 1961 and IT rules, 1962.
3. Be familiar about nature and scope of income.
4. Understand the provisions and procedure to compute gross total income under different heads of
income as prescribed under Income Tax Act 1961.
5. Develop the skills to prepare tax return.

Unit –I
Introduction and definitions, Residential status and incidence of tax, Income Exempt from Income Tax,
computation of Taxable income under the Salaries head.
Unit-II
Computation of Taxable Income under the heads: Income from house property, Income from Business or
profession.
Unit –III
Computation of income from Capital Gain, Income from other sources, Deemed Income.
Reference Books:
 Singania V.K. – Student’s Guide of Income Tax. –Revised Edition –Taxmann publications, New Delhi.
 Mehrotra H.C. - Income Tax law & accounts–Sathitya Bhawan publications, Agra.
 Patel & Chaudhary - Income Tax- Revised Edition - Chaudhary Prakashan, Jaipur
 Prasad Bhagwati - Income Tax -Revised Edition; Taxman Publications, New Delhi.
 Mangal, Shah and Sharma, Income Tax, RBD Publication, Jaipur.
dkWe 501 & vk;dj fu;e I

1. izR;{k djksa dks fu;af=r djus okys dkuwuksa ds ewy fl)kUrksa dks le>ukA
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SGCA/ BCOM /2020-21
2. vk;dj vf/kfu;e 1961 rFkk vk;dj fu;e 1962 ds laca/k esa izR;{k dj ds izko/kkuksa ds ckjs esa tkudkjh
izkIr djukA
3. vk; dh izd`fr rFkk {ks= ds ckjs es ifjfpr gksukA
4. vk;dj vf/kfu;e 1961 ds vUrZxr fu/kkZfjr vk; ds fofHkUu ’kh"kZdksa ds rgr ldy dqy vk; dh x.kuk
djus ds izko/kkuksa rFkk izfdz;k dks le>ukA
5. vk;dj fooj.kh dks rS;kj djus ds dkS’ky dk fodkl djukA
bdkbZ I
ifjp; ,oa ifjHkk"kk,sa] fuokl LFkku ,oa dj nkf;Ro] dj eqDr vk;] osru ’kh"kZd ds vUrZxr vk; dh x.kukA
bdkbZ II
edku lEifÙk ’kh"kZd ds vUrZxr dj ;ksX; vk; dh x.kuk] O;olk; ,oa is’ks ’kh"kZd ds vUrZxr vk; dh x.kukA
bdkbZ III
iwath ykHk ls vk; dh x.kuk] vU; lk/kuksa ls ’kh"kZd ds vUrZxr vk;A ekuh xbZ vk;A
lanfHkZr iqLrdsa&
 fla/kkfu;k- oh- ds & vk;dj dh fo/kkFkhZ iqLrd] iqu% laLdj.k] VsDlesu ifCyds’ku] ubZ fnYyhA
 esgjks=k- ,p- lh & vk;dj ,oa ys[ks]] lkfgR; Hkou ifCyds’ku] vkxjkA
 iVsy o pkS/kjh& vk;dj] iqu% laLdj.k] pkS/kjh izdk’ku] t;iqjA
 eaxy] ’kkg] ’kekZ & vk;dj] vkj ch Mh ifCyds’ku] t;iqjA
COM – 502 (A) Investment Management

1. Understand the basic aspect of investment and its characteristics.
2. Develop the skill to compute risk & return of securities.
3. Analyse the stock market operation & security markets.
4. Understand the role of SEBI in stock market.
5. Acquire the necessary skills to analyze equity share.

Unit –I
Nature and Scope of Investment Management – What is Investment? Investment and Speculation,
Investment and Gambling, Why Investment are important? Factors favorable for investment. Investment
attributes for evaluating Investment – Risk and Return, Marketability, Convenience, Tax Shelter.
Investment avenues – Non marketable Financial Assets – MoneyMarket Instruments – Bond/Debentures –
Equity Shares – Schemes of LIC – Mutual Funds– Financial Derivatives – Real Assets – Real Estate – Art
– antiques and others.
New Issue Market: Concept, Participants, Collection Centers, Placement of the Issue, pricing of the Issue,
allotment of shares, Investor protection in the Primary market.
The Secondary Market: history of stock exchanges in India, functions, regulatory framework, Types of
orders, online Trading, Margins, Stock Market Indices: Utility, Computation of Stock Index, Difference
between the Indices.
Risk and Return: Concept, Investors Attitude towards Risk and Return, Types of Risk, Measurement of
Risk, Concept of Return, measurement of return, Impact of Taxes and Inflation, Computation of beta.
Unit – II
Fundamental Analysis of Security: Economic Analysis – significance and Interpretation of the Economic
Indicators, Industry Analysis – Industry Growth Cycle. Company analysis– Marketing – Accounting
policies – Profitability – Dividend Policy – Capital Structure –Financial Analysis – Operating Efficiency –
Management. Technical Analysis.
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SGCA/ BCOM /2020-21
Mutual Fund – Meaning, Fund Unit Vs. Shares, Classification of Funds, Importance of Mutual Funds,
Risks, Investors Rights, Selection of Fund, Concept of NAV and computation of NAV.
Investor Protection – Role of SEBI and stock exchanges in investor protection; Investor grievances and
their redressal system, insider trading, investors’ awareness and activism.
Unit –III
The Securities and Exchange Board of India: Objectives, Functions, organizations, Role in Primary
market, secondary market and SEBI.
Listing of securities: Concept, Merits and Demerits of Listing, Eligibility for listing, listing of Right
Shares, Recent Developments.
Fixed Income Securities Analysis and valuation: Bond features, types of bonds, estimating bond yields,
Bond Valuation, types of bond risks, default risk and credit rating.
Valuation of Equity Stock: Introduction, features, Valuation through accounting concept, Dividend
Concept, Earning’s concept and Capital Asset pricing Model ( CAPM Model)
Reference Books:
 Preeti Singh – Investment Management, Himalaya Publication House, New Delhi.
 Pandian P. – Security Analysis & Portfolio Management, Vikash Publication, Noida.
 Jones, C.P., Investments Analysis and Management, Wiley Publication.
 Prasanna, Chandra, Investment Analysis and Portfolio Management, Revised Edition Tata Mc Graw
Hill, Noida.
 Rustogi, R.P., Fundamentals of Investment Sultan Chand & Sons, New Delhi.
 Vohra, N.D., and B.R. Bagri, Futures and Options, McGraw Hill publishing, Noida
 Agarwal, M.R., Security Analysis & Portfolio Management, Garima publications, Jaipur.
COM – 502 (A) & fofu;ksx izcU/k

1. fofu;ksx ds vk/kkjHkwr i{k rFkk mldh fo’ks"krkvksa dks le>ukA
2. izfrHkwfr;ksa ds tksf[ke vkSj izR;k; dh x.kuk dkS’ky dk fodkl djukA
3. izfrHkwfr cktkj rFkk LdU/k cktkj lapkyu dk fo’ys"k.k djukA
4. LdU/k cktkj esa lsch dh Hkwfedk dks le>ukA
5. lerk va’kksa ds fo’ys"k.k gsrq vko’;d dkS’ky dk fodkl djukA
bdkbZ I
fofu;ksx izcU/k dh izd~fr ,ao {ks=%& fofu;ksx D;k gS\ fofu;ksx vkSj lVV~k] fofu;ksx ,oa tqvk] fofu;ksx D;ksa
egRoiw.kZ gS \ fofu;ksx ds i{k es ?kVd] fofu;ksx ewY;kadu ds fy, fofu;ksx xq.k] tksf[ke ,oa izR;k;] foi.kurk]
lqfo/kk] dj cprA fofu;ksx ds lk/ku & xSj fcdzh ;ksX; foÙkh; lEifÙk & eqnzk cktkj ds lk/ku &ck.Ml@_.ki=
lerk va’k thou chek ;kstuk,sa] ikjLifjd dks"k] foÙkh; MsfjosfVo] vpy lEifr] dyk] izkphu oLrq,sa ,oa vU;A
uo fuxZeu cktkj& ladYiuk] izfrHkkxh] laxzg.k dsUnz] fuxZeu dk fu;qfDr] fuxZeu dk ewY; fu/kkZj.k] va’kksa dk
vkoaVu] izkFkfed cktkj esa fofu;ksxdrkZ dks lqj{kkA
f}rh; cktkj& Hkkjr esa LdU/k fofue; dsUnz dk bfrgkl] dk;Z] fu;ked <kWpk] vkns’k ds izdkj] vkWuykbu O;kikj]
ekftZu] va’k cktkj lwpdakd o mi;ksfxrk] va’k lwpdkad dh x.kuk] lwpdakdksa ds chp fofHkUurkA
tksf[ke ,oa izR;k;& ldaYiuk] tksf[ke ,oa izR;k; ds izfr fuos’kd dk n`f"Vdks.k] tksf[ke ds izdkj] tksf[ke dk
ekiu] izR;k; dh ladYiuk] izR;k; dh x.kuk] dj ,oa eqnzkLQhfr dk izHkko] chVk dh x.kukA
bdkbZ II
izfrHkwfr;ksa dk vk/kkjHkwr fo’ys"k.k% vkfFkZd fo’ys"k.k& egRo ,oa vkfFkZd lwpdksa dh O;k[;k] m|ksx fo’ys"k.k% m|ksx
fodkl pdz] dEiuh fo’ys"k.k& foi.ku] ys[kkadu uhfr;kW] ykHknk;drk] ykHkka’k uhfr] iwath lajpuk& foRrh;
fo’ys"k.k] ifjpkyu {kerk] izca/kA rduhdh fo’ys"k.kA
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SGCA/ BCOM /2020-21
ikjLifjd dks"k & vFkZ] dks"k] ;qfuV o va’k] dks"k dk oxhZdj.k] ikjLifjd dks"k dk egRo] tksf[ke] fuos’kdksa ds
vf/kdkj] dks"k dk pquko] ’kq) lEifr ewY; dh ladYiuk ,ao x.kukA
fuos’kd laj{k.k& lsch ,oa LdU/k fofue; dsUnz dh fuos’kd lqj{kk esa Hkwfedk] fuos’kdksa dh f’kdk;rsa ,oa fuokj.k
iz.kkyh] bulkbMj VsªfMx] fuos’kd tkx:drk ,oa lfdz;rkA
bdkbZ III
Hkkjrh; izfrHkwfr vkSj fofue; ckWMZ& mn~ns’;] dk;Z] laxBu] izkFkfed cktkj esa Hkwfedk] f}rh; cktkj ,oa lschA
izfrHkwfr;ksa dk lwph;u& ladYiuk] lwph;u ds xq.k ,oa nks"k] lwph;u ds fy, ;ksX;rk] vf/kdkj va’k dk lwph;u]
vk/kqfud fodklA
fLFkj vk; izfrHkwfr;ksa dk fo’ys"k.k ,oa ewY;kadu& ck.M fo’ks"krk,sa] ck.M~l ds izdkj] ck.M izkfIr dk vuqeku] ck.M
dk ewY;kadu] ck.M tksf[ke ds izdkj] fMQkYV tksf[ke ,oa dszfMV jsfVaxA
lerk va’kksa dk ewY;kadu& ifjp;] fo’ks"krk,sa] ys[kkadu ladYiuk ds }kjk ewY;kadu] ykHkka’k ldaYiuk] vtZu
ladYiuk ,oa iwwWth lEifr ewY; fu/kkZj.k ekWMyA
lanfHkZr iqLrdsa&
 oh- ds HkYyk] fofu;ksx ds fl}kUr] ,l pUn ifCyds’ku] ubZ fnYyhA
 ikM;ku] ih- & izfrHkwfr v/;;u rFkk iksVZQksfy;ksa izcU/k] fodkl ifCds’kul~] uksbMkA
COM – 502 (B) : AUDITING

1. Understand the knowledge of auditing principles, process and control of audit.
2. Develop the skills of preparing audit report.
3. Interpret the concept for Vouching and verification of Assets and Liabilities.
4. Develop an understanding of audit of companies and NGO.
5. Develop the skills of internal financial control.
Unit - I
Meaning and objects of auditing, nature of Auditing, Types of Audit, Basic principles and process of
Auditing, Planning and procedure of an audit.
Unit - II
Internal Control Measure: Internal Check system: Routine Checking, Test Checking, Internal Audit.
Vouching, Verification of Assets and Liabilities.
Unit - III
Audit of Companies: Appointment of Auditors, Rights, duties and Liabilities of company auditor.
Divisible profits and Dividend, Auditor’s report: clean and qualified report. Special Audits: Club, Trust,
educational Institution, Cinema Hall, hotel, NGO.
Reference Books:
 Kamal Gupta, Fundamentals of Auditing, Tata McGraw Hill Ltd, New Delhi.
 Jain, Khandelwal & Pareekh, Auditing, Ajmera Book Company, Jaipur.
 T.R. Sharma- Auditing, Sahitya Bhawan, Agra.
 T.G. Rose- Auditing, Tata McGraw Hill Ltd, New Delhi.
COM – 502 (B) & vads{k.k

1. vads{k.k ds fl)kUrksa] izfdz;k vkSj fu;a=.k ds Kku dks le>ukA
2. vads{k.k izfrosnu rS;kj djus ds dkS’ky dk fodkl djukA
3. izek.ku rFkk lEifÙk;ksa ,ao nkf;Roksa ds lR;kiu dh vo/kkj.kk dk fo’ys"k.k djukA
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SGCA/ BCOM /2020-21
4. dEifu;ksa rFkk ,u th vks ds vads{k.k dh le> fodflr djukA
5. vkUrfjd foRrh; fu;a=.k dkS’ky dk fodkl djukA
bdkbZ I
vads{k.k dk vaFkZ rFkk mnn~s’;] vads{k.k dh izd`fr] vads{k.k ds izdkj] vk/kkjHkwr fl)kUr rFkk vads{k.k dh izfdz;k]
vads{k.k fu;kstu rFkk lapkyuA
bdkbZ II
vkarfjd fu;a=.k ekiu% vkarfjd tk¡p iz.kkyh] fu;fer tk¡p] ijh{k.k tk¡p] vkarfjd vads{k.k] izek.ku] lEifÙk;ksa
rFkk nkf;Roksa dk lR;kiuA
bdkbZ III
dEifu;ksa dk vads{k.k% vads{kd dh fu;qfDr] dEiuh vads{kd ds vf/kdkj] drZO; rFkk nkf;Ro] foHkktu ;ksX; ykHk
rFkk ykHkak’k] vads{kd dk izfrosnu% lkQ izfrosnu rFkk lhfer izfrosnu] fo’ks"k vads{k.k% Dyc] VªLV] ’kS{kf.kd
laLFkku] flusek gkWy] gksVy rFkk ,uthvksA
lanfHkZr iqLrdsa&
 dey xqIrk] vads{k.k ds ewy fl)kUr] VkVk eSdxzk fgy fyfeVsM] ubZ fnYyhA
 tSu] [k.Msyoky] ikjhd%& vads{k.k] vtesjk cqd dEiuh t;iqjA
 Vh vkj ’kekZ] vads{k.k] lkfgR; Hkou] vkxjkA
 Vh th jkst] vads{k.k] VkVk eSdxzk fgy fyfeVsM] ubZ fnYyhA
COM-503 Principles Of Marketing- I

Learning Outcome
On successful completion of the course the students will be able to:-
1. Interpret concept of marketing mix, marketing environment.
2. Assess product planning and development, product life cycle.
3. Develop an understanding of pricing policies and strategies, channels of distribution.
4. Integrate knowledge of various marketing functions and principles.
5. Interpret knowledge to work as assistant to marketing manager.
UNIT –I
Introduction: Nature and scope of marketing, importance as a business function and in the economy,
marketing concepts – traditional and modern, holistic marketing concept, selling Vs marketing, marketing
mix, marketing environment.
UNIT - II
Product: Concept of product, consumer and industrial goods, product planning and development,
packaging – role and functions, brand name ,patent and trade mark, product life cycle concept.
UNIT – III
Price : Importance of pricing in the marketing mix, pricing policies and strategies, factors affecting price of
a product, discounts and rebates.
Channels of Distribution – meaning, importance, modes(types): wholeselling and retailing, factors
affecting channel of distribution.
Reference Books:
1. Rajpurohit , Sharma, Khicha, Saxena, Principles of Marketing, Ajmera Book Company.
2. Kotler Philip and Armstrong Gary:,Principles of Marketing, Prentice-Hall of India, New Delhi.
3. Karunakaran,k.,Goyal K.C., Marketing Management,Himalaya Publishing House.
4. Kothari Milind, Principles of Marketing ,R.B.D Publications.
5. Sherlekar S.A.,Marketing Management, Himalaya Publishing House
Note:Latest edition of the book to be referred
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COM – 503 foi.ku ds fl)kUr I
v/;;u ds ifj.kke
1. foi.ku feJ.k] foi.ku okrkoj.k dh vo/kkj.kk dh O;k[;k djukA
2. mRikn ;kstuk vkSj fodkl] mRikn thou pØ dk vkdyu djukA
3. ewY; fu/kkZj.k uhfr;ksa vkSj j.kuhfr;ksa] forj.k ek/;eks dh le> dk fodkl djukA
4. fofHkUu foi.ku dk;ksaZ vkSj fl)karksa dk ,dh—r djukA
5. foi.ku çcaèkd ds lgk;d ds :i esa dk;Z djus gsrq Kku dh O;k[;k djukA
bdkbZ & I
ifjp;% foi.ku dh izd`fr] {ks= ,oa egRo] foi.ku dk egRo O;kikj ,oa vFkZO;oLFkk esa] foi.ku vo/kkj.kk^ izkphu
,oa vk/kqfud leXkz foi.ku vo/kkj.kk] fodz; rFkk foi.ku esa vUrj] foi.ku feJ.k] foi.ku i;kZoj.k
bdkbZ & II
mRikn% mRikn vo/kkj.kk] miHkksDrk ,oa vkS|ksfxd mRikn] mRikn fu;kstu rFkk fodkl] iSdsftax& Hkwfedk ,oa dk;Z]
czk.M uke] isVsaV ,oa VªSM~ekdZ] mRikn thou pdz vo/kkj.kk
bdkbZ & III
ewY;% foi.ku feJ.k esa ewY; dk egRo ewY; fu/kkZj.k fufr;ka ,oa j.kuhfr;ka] mRikn lsok ds ewY; fu/kkZj.k dks
izHkkfor djus okys ?kVd] cV~Vk rFkk NwVA
forj.k Jka[kyk % vFkZ, egRo] izdkj% Fkksd vkSj [kqnjk fcdzh] forj.k dh Jka[kyk dks izHkkfor djus oky dkjdA
lanfHkZr iqLrds&a
 'kekZ ,Q- lh-] foi.ku ds fl)kar] ,l- ch- ih- Mh- Ádk'ku
 vxzoky vkj- lh-] d¨Bkjh ,u- ,l-] foi.ku Áca/k] ,l- ch- ih- Mh- Ádk'ku
COM- 504 (A) : Fundamentals of Insurance- I

Learning Outcome
1. Interpret the basic concepts of insurance
2. Classify insurance into different categories
3. Evaluate the structure & functions of IRDA, LICI & GICI.
4. Access employment in Insurance sector as Insurance Advisor/Agent.
Unit I
Introduction of Insurance: purpose, significance and principles, Insurance as a social security tool,
Insurance and economic development, Challenges in Insurance Sector.
Unit II
Life Insurance/Marine/Fire: meaning, types, importance, Principles. Re-insurance and Double insurance.
Unit III
IRDA: IRDA Act 1999, Mission, objective, functions and composition. LICI: organizational set up of the
corporation, objective, functions and distribution channels, GICI: objectives, role and functions.
Reference Books:
 Mishra M.N.: Insurance- Principles and Practices,S.Chand and Co. New Delhi
 M.J. Mathew , RBSA Publishers, Jaipur
 Gupta O.S : Life Insurance: Frank Brothers. New Delhi
 Vinayakam N. RadhaSwamy and Vasudevan SV: Insurance- Principles and Practices. S.Chand and Co.
Ltd., New Delhi
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COM – 504 (A) : chek ds ewyvk/kkj - I
v/;;u ds ifj.kke
s
1. chek dh ewy vo/kkj.kkvksa dh O;k[;k djukA
2. chek dk fofHkUu Jsf.k;ksa esa oxhZdj.k djukA
3. chek fofu;ked vkSj fodkl çkf/kdj.k] Hkkjrh; thou chek fuxe] Hkkjrh; lk/kkj.k chek fuxe dh
lajpuk vkSj dk;ksZ dk ewY;kadu djukA
4. chek {ks= esa chek lykgdkj@,tsaV ds :i esa jkstxkj çkIr djukA
bdkbZ I
chek dk ifjp;&chek ds mn~sn’;] egRo o fl)kUr] chek lkekftd lqj{kk ds :i esa] chek vkSj vkfFkZd fodkl]
chek dh pqukSfr;kWA
bdkbZ II
thou chek@ lkeqfnzd@vfXu chek&vk’k;] egRo o fl)kUr] fofHkUu izdkj ds vuqcU/kA iqu± chek vkSj nksgjk chek
bdkbZ III
vkbZvkjMh ,&vkbZ vkj Mh , vf/kfu;e] y{;] mn~ns’;] dk;Z o lajpukA
Hkkjrh; thou chek fuxe&laxBukRed <kapk] mn~n’s ;] dk;Z o forj.k okfgdk,saA
Hkkjrh; lkekU; chek fuxe&mn~n’s ;] Hkwfedk o dk;ZA
lanfHkZr iqLrdsa&
 ukSy[kk vkj-,y- &chek ds rRo] jes’k cqd fMiks çdk'ku t;iqjA
 MkW eerk prqoZnh& vk/kqfud chek fof/k] lSUVªy ykW ifCyds’kUl] uÃ fnYyh
COM- 504 (B) Business Communication

Learning Outcome
1. Interpret the concept of Communication and its barriers
2. Develop the skills to prepare letters, Resume etc
3. Simulate knowledge relating to report writing
4. Develop the necessary communication skills relating to business.
Unit I
Nature of Communication: Meaning and Process of Communication, Types of Communication (verbal &
Non Verbal), Importance of Communication, Different forms of Communication
Barriers to Communication and management of Barriers. Listening- Importance, Barriers and Guidelines
for Effective Listening.
Unit II
Business Correspondence: Letter Writing, presentation, Inviting quotations, Sending quotations, Placing
orders, Inviting tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum,
Inter -office Memo, Notices, Agenda, Minutes, Job application letter, preparing the Resume.
Unit III
Report Writing: Business reports, Types, Characteristics, Importance, Elements of structure, Process of
writing, Order of writing, the final draft, check lists for reports.
Oral Presentation: Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids.
Reference Books:
 Sehgal M. K., Kshetrapal V.; Business Communication, Excel Books, New Delhi.
 Raman M., Singh P.; Business Communication; Oxford University Press New Delhi
 Shirley Taylor, Communication for Business, Pearson Education.
 Leena Sen, Communication Skills, PHI Learning.
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Note: Latest edition of the books to be referred
COM – 504 (B) : O;kolkf;d lapkj

v/;;u ds ifj.kke
1. lapkj dh voèkkj.kk vkSj mlds vojksèkksa dh O;k[;k djukA
2. i=] fjT;we vkfn rS;kj djus ds fy, dkS'ky fodflr djukA
3. fjiksVZ ys[ku ls lacafèkr Kku dk vuqdj.k djukA
4. O;kikj ls lacafèkr vko';d lapkj dkS'ky fodflr djukA
bdkbZ I
laÁs"k.k dh ÁÑfr% laÁs"k.k dk vFkZ ,oa ÁfØ;k] laÁs"k.k ds Ádkj ¼'kkfCnd vkSj v'kkfCnd lEÁs"k.k½] laÁs"k.k dk
egRo] laÁs"k.k ds fofÒé :i
laÁs"k.k dh ck/kk,a ,oa mudk Áca/ku] lquuk % egRo] ck/kk,a ,oa ÁÒkoiw.kZ lquukA
bdkbZ II
O;olkf;d i=kpkj% i= ys[ku] çLrqrhdj.k] fufonk ds fy, vkea=.k] fufonk Òstuk] vkns'k iwfrZ] fufonk
vkea=.k] foØ; i=] nkos vkSj lek;¨tu-i= vkSj lkekftd i=kpkj] Kkiu] varfje dk;kZy; Kkiu] lwpuk]
dk;Zlwph] cSBd ds dk;Zo`Ùk] u©djh ds fy, vkosnu i=] fjT;we rS;kj djukA
bdkbZ III
fji¨VZ ys[ku% O;kolkf;d fji¨VZ] Ádkj] fo'ks"krk,¡] egRo] lajpuk ds rRo] ys[ku dh ÁfØ;k] ys[ku dk Øe] vafre
el©nk] fji¨VZ dh tk¡p lwphA
e©f[kd ÁLrqfr% egRo] fo'ks"krk,¡] ÁLrqfr ;¨tuk] ikoj i‚baV ÁLrqfr] fot+qvy ,M~lA
lanfHkZr iqLrdsa&
 ikaM-s ds- Mh-( O;kolkf;d lapkj( lkfgR; Òou ifCyds'kal] vkxjk
 vxzoky ih-] feJk ,- ds-( O;olkf;d lapkj( lkfgR; Òou ifCyds'kal] vkxjk
COM – 505 Project Planning

Learning Outcome:
1. Describe project planning & will be able to apply techniques of business forecasting
2. Evaluate the project using different project budgeting techniques and understand social cost benefit
and shadow pricing
3. Assess the break even point & margin of safety
4. Summarize feasibility of project
5. Develop the ability to appraise the project.
Unit I
Project Planning:- Meaning, Definition, Characteristics. Project Feasibility Analysis:-Market, Technical,
Financial & Economic Feasibility.
Business Forecasting:- Meaning, Importance, Limitations, tools & techniques. Essentials of Business
Forecasting.
Unit II
Project Budgeting methods:- Payback, ARR,NPV,IRR
Zero Base Budgeting.
Social cost benefit analysis: meaning, objects, process, UNIDO and L-M approach, limitations
Shadow pricing- meaning, need, methods of measurement: UNIDO and L-M method
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Unit III
Project organization Structure; Setting up of organization structure
Marginal costing technique for Project Decision;
Role of Development Financial Institutions
Development of financial institutions.
Reference Books:
 Agarwal M.R. Project Planning and Budgetary Control , Garima Publications.
 Agarwal N.P., Saraswat BP, Mishra, Bk- Project Planning and Budgetary Control, RBD Publishing
House.
Note:-Latest edition of the book should be referred
COM &505 ifj;kstuk fu;kstu

v/;;u ds ifj.kke
s
1. ifj;kstuk çca/ku dk Kku vkSj O;kikj iwokZuqeku dh rduhd dks ykxw djukA
2. fofHkUu ifj;kstuk ctV rduhdksa dk mi;ksx djds ifj;kstuk dk ewY;kadu vkSj lkekftd ykxr ykHk
vkSj Nk;k ewY; fu/kkZj.k djukA
3. ykHk & vykHk fo'ys"k.k vkSj lqj{kk lhek dk vkdyu djukA
4. ifj;kstuk dh O;ogk;Zrk dk fooj.k djukA
5. ifj;kstuk ewY;kadu ;ksX;rk dk fodkl djuk
bdkbZ &I
ifj;kstuk fu;kstu & vFkZ] ifjHkk"kk] fo’ks"krk,¡A ifj;kstuk O;ogk;Zrk fo’ys"k.k & cktkj] rduhdh foÙkh; ,oa
vkfFkZd
O;olkf;d iwokZuqeku & vFkZ] egRo] lhek,sa] midj.k ,oa rduhd A O;olkf;d iwokZuqeku ds egRoiw.kZ rRoA
bdkbZ II
ifj;kstuk ctVu fof/k;k¡ & iquHkqZxrku vof/k] ys[kkadu ÁR;k; nj] ’kq) orZeku ewY; rFkk vkUrfjd ÁR;k; njA
’kwU; vk/kkj ctVu
lkeftd ykxr ykÒ foÜys"k.k &vFkZ ] mÌs';] ÁfØ;k] ;wfuM¨ ,oa y&,e mikxe
Nk;k dhersa - vFkZ] vko';drk] ekiu dh fof/k;ka ] ;wfuM¨ ,oa y&,e fof/k;ka
bdkbZ III
ifj;kstuk laxBu <k¡pk] laxBu <k¡ps dk fu/kkZj.kA
ifj;kstuk fu.kZ;u gsrq lhekUr ykxr rduhdA foÙkh; fodkl laLFkkvksa dh HkwfedkA
foÙkh; laLFkkvksa dk fodklA
lanfHkZr iqLrdsa&
 vxzoky flag feJk & ifj;kstuk fu;kstu] jes’k cqd fMiks] t;iqjA
 vxzoky ,e- Mh- ,oa vxzoky ,e- oh& ifj;kstuk fu;kstu Jh egkohj cqd fMiks A
COM – 506 (A) : Monetary and Financial System

Learning Outcome:
1. Develop an understanding of role & functions of money
2. Summarize the entire financial system of India
3. Debate on the monetary & fiscal policy of India
4. Conclude on working of money & banking system prevailing in India
5. Develop the skills to analyze the economic policies.
Unit I
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SGCA/ BCOM /2020-21
Money:- meaning, functions, role, type of money, Monetary Standard, Methods of note issue. High
powered money: meaning and uses; sources of change in high powered money, Alternative measures to
money supply in India- Their different components. Elementary study of demand for money.
Unit II
Financial Systems meaning, Significance, Components, Financial intermediaries, Markets and Instruments
and their functions. Money and capital market. Devaluation of money, Inflation, stagflation, Deflation and
its control and their Merits and Demerits.
Unit III
Credit Creation by Bank, Credit Creation process, Determination of money Supply and Total Bank Credit,
Monetary Policy and Techniques of Credit Control, Fiscal Policy.
Reference Books:
 Saraswat, Sharma, Gupta, Godha, shrimali, Thathera., Banking and Financial System, RBD
Publishing House.
 Saraswat, Sharma, Gupta, Godha, Banking and Financial System, RBD Publications.
 Ojha B.L. , Banking and Financial System, Ajmera Book Company.
COM – 506 (A) : ekSfnzd ,oa foÙkh; Á.kkyh

v/;;u ds ifj.kke
1. eqæk dh Hkwfedk vkSj dk;ksaZ dh le> dk fodkl djukA
2. Hkkjr dh laiw.kZ foÙkh; ç.kkyh dk fooj.k djukA
3. Hkkjr dh ekSfæd vkSj jktdks"kh; uhfr dk ewY;kadu djukA
4. Hkkjr esa çpfyr eqæk vkSj cSafdax ç.kkyh ds dk;Z ij foospuk djukA
5. vkfFkZd uhfr;ksa ds fo'ys"k.k ds dkS'ky dk fodkl djuk
bdkbZ I
eqnzk & vFkZ] dk;Z ,oa Hkwfedk] eqnzk ds Ádkj] ekSfnzd Áeki] uksV fuxZeu dh fof/k;kaA mPp Lrjh; eqnzk & vFkZ ,oa
mi;ksx] mPp Lrjh; eqnzk ifjorZu ds L=ksrA
Hkkjr esa eqnzk miyC/krk ds oSdfYid lk/ku & muds fofHkUu rRoA eqnzk dh ekax dk izkFkfed v/;;uA
bdkbZ II
fofÙk; O;oLFkk & vFkZ] egRo ,oa la?kVd] foÙkh; e/;LFkrk cktkj ,oa midj.k iqtsaZ rFkk muds dk;ZA
eqnzk rFkk iwath cktkjA eqnzk dk voewY;u] voikr eqæk Álkj] eqæk Álkj] eqæk ladqpu rFkk budk fu;a=.k] xq.k
,oa nks"kA
bdkbZ III
cSadks }kjk lk[k l`tu] lk[k l`tu ÁfØ;k] eqnzk iwrhZ dk fu/kkZj.k ,oa dqy cSad lk[k] ekSfnzd uhfr ,oa lk[k
fu;a=.k fof/k;ka] jktdks"kh; uhfrA
lanfHkZr iqLrdsa
 flag xqIrk ,oa Hk.Mkjh & eqnzk ,oa foRrh; O;oLFkk] jesa’k cqd fMiks] t;iqjA
 lkjLor ’kekZ xqIrk xks/kk >k¡>fM;k Bbsjk& eqnzk ,oa foRrh; O;oLFkk vtesjk cqd daiuh t;iqjA
 ch- ,y- vks>k& ekSfnzd ,oa foÙkh; Á.kkyh vkjchMh çdk'kuA
COM – 506 (B) : International Economics -I

Max. Marks : 100 Min Marks: 40
Learning Outcome:
1. Illustrate the different theories of International Trade
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SGCA/ BCOM /2020-21
2. Interpret the different methods of Protection
3. Justify the Different causes for disequilibrium in Balance of Payments
4. Extend the entire concept of International trade
UNIT I
International Trade : meaning & significance , international trade as distinguished from inter- regional trade
& internal trade & similarities . Theories of international trade- classical theory of comparative advantage ,
classical theory of comparative costs & UDCs, Heckscher –Ohlin theory
UNIT II
Free Trade VS Protection – arguments in favour & against , Role of protection in Underdeveloped
Economy
Methods of Protection – Tariff , Quotas , Subsidy
New tariff policy
Non Tariff Barrier – Meaning , classification , types
Import Quotas – Meaning , objectives , types , effects , Import quotas vs Tariffs
UNIT III
Balance of Payments –Concept , Importance , causes of disequilibrium , Measures for correction of
disequilibrium , difference between balance of Trade & balance of payment
Foreign Exchange rate – Meaning , determination of equilibrium exchange rate , Theories of foreign
exchange rate – Mint parity theory , Balance of payments theory
Devaluation – meaning , Reasons for devaluation effects of devaluation on economy.
Reference Books:
 Jhingan M.L., International Economics, Vrinda Publication Pvt. Limited.
 Salvatore D., International Economics: Trade & Finance , Wiley Publisher.
 Rana K.C., Verma K. N., International Economics, Vishal Publishing Company.
COM – 506 (B) : varjkZ"Vªh; vFkZ'kkL= &I

v/;;u ds ifj.kke
s
1- varjjk"Vªh; O;kikj ds fofHkUu fl)karksa dh O;k[;k djukA
2- laj{k.k dh fofHkUu fofèk;ksa dh O;k[;k djukA
3- Hkqxrku vlarqyu ds fofHkUu dkj.kksa dk ledj.k djukA
4- varjjk"Vªh; O;kikj dh voèkkj.kk dk foLrj.k djukA
bdkbZ &I
varjjk"Vªh; O;kikj& vFkZ ,oa egRo] varj {ks=h; ,oa vkarfjd O;kikj esa varj ,oa lekurk,a
varjjk"Vªh; O;kikj ds fl)kar &rqyukRed ykÒ dk Áfrf"Br fl)kar] rqyukRed ykxr dk Áfrf"Br fl)kar]
vfodflr ns'k] gSDl vkWy bu fl)kar
bdkbZ &II
Lora= ;k eqä O;kikj cuke laj{k.k-
i{k ,oa foi{k esa rdZ ] vfodflr vFkZO;oLFkk esa laj{k.k dh Òwfedk
laj{k.k dh fof/k;ka- Á'kqYd ] vfÒ;a'k ] vuq o`fÙk
uo Á'kqYd uhfr
xSj VsfjQ ck/kk,a& vFkZ] oxÊdj.k] Ádkj
vk;kr d¨Vk &vFkZ] mÌs';] Ádkj] ÁÒko] vk;kr d¨Vk cuke Á'kqYd
bdkbZ &III
Òqxrku larqyu & vo/kkj.kk] egRo] vlarqyu ds dkj.k] vlarqyu nwj djus ds mik; ] Òqxrku larqyu ,oa
O;kikj larqyu esa varj
fons'kh fofue; nj & vFkZ] larqfyr fofue; nj dk fu/kkZj.k]
fons'kh fofue; nj ds fl)kar &Vdlky nj lerk fl)kar ] Òqxrku 'ks"k fl)kar
voewY;u& vFkZ] voewY;u ds dkj.k] voewY;u ds vFkZO;oLFkk ij ÁÒko
lanfHkZr iqLrdsa
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 M‚ feJk ts ih] varjkZ"Vªh; vFkZ'kkL=] lkfgR; Òou ifCyds'kuA
 jk.kk ds- lh] oekZ ds -,u] varjkZ"Vªh; vFkZ'kkL=] fo'kky ifCyf'kax daiuh A
Course Structure in Semester – VI

Paper Nomenclature Max. Exam
Hours Credits Pass
Code of the Paper CIA ESE Marks Duration
Per Week Marks
COM-601 Income tax Law-II 04 04 30 70 100 40 2 ½ hrs
A. Indirect Taxes
COM-602 OR 04 04 30 70 100 40 2 ½ hrs
B. Research Methodology
COM-603 Principles of Marketing-II 04 04 30 70 100 40 2 ½ hrs
A. Fundamentals of Insurance-
II
COM-604 04 04 30 70 100 40 2 ½ hrs
OR
B. E-Commerce
COM-605 Budgetary Control 04 04 30 70 100 40 2 ½ hrs

A. Banking & Financial
Institution
COM-606 04 04 30 70 100 40 2 ½ hrs
OR
B. International Economics -II
COM – 601 Income Tax Law - II

1. Comprehend the provisions and procedure for clubbing & aggregation of incomes and set off &
carry forward of losses.
2. Understand the various deductions to be made from gross total income U/s 80-C to 80-U in
computing total income.
3. Analyze the assessment procedure for individuals, HUF and firm.
4. Develop the skills to prepare tax return.
There shall be a Internal practical examination of 20 Marks.
Unit-I
Set- off and carry forward of losses. Deduction from gross total income. Aggregation of clubbing of
income. Computation of Total Income.
Unit –II
Assessment of Individuals, Assessment of Hindu Undivided Family, Assessment of partnership firms.
Preparation of Return of Income. Agriculture Income.
Unit –III
Assessment procedure, Provisions regarding deduction of tax at source and advance payment of tax.
Reference Books:
 Singania V.K. – Student’s Guide of Income Tax. –Revised Edition –Taxmann publications, New Delhi.
 Mehrotra H.C. - Income Tax law & accounts–Sathitya Bhawan publications, Agra.
 Patel & Chaudhary - Income Tax- Revised Edition - Chaudhary Prakashan, Jaipur
 Prasad Bhagwati - Income Tax -Revised Edition; Taxman Publications, New Delhi.
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 Mangal, Shah & Sharma, Income Tax, RBD Publications, Jaipur.
COM – 601: vk;dj fu;e II

1. vk; ds ,d=hdj.k rFkk gkfu;ksa dh iwfrZ ,oa vkxs ys tkus ds izko/kkuksa vkSj izfdz;k dks le>ukA
2. dqy vk; dh x.kuk esa ldy dqy vk; esa ls 80 lh ls 80 ;w rd dh dVkSfr;ksa dks le>ukA
3. O;f"V;ksa] fgUnw vfoHkkftr ifjokj rFkk QeZ ds dj fu/kkZj.k dk fo’ys"k.k djukA
4. vk;dj fooj.kh dks rS;kj djus ds dkS’ky dk fodkl djukA
20 vadksa dh vkarfjd O;kogkfjd ijh{kk gksxhA
bdkbZ I
gkfu;ksa dh iwfrZ ,oa vkxs ys tkuk] ldy dqy vk; esa ls dVkSfr;kWA djnkrk dh vk; esa lfEefyr dh tkus okyh
vU; O;fDr;ksa dh vk;A dqy vk; dh x.kukA
bdkbZ II
O;f"V;ksa dk dj fu/kkZj.k] fgUnw vfoHkkftr ifjokj dk dj fu/kkZj.k] lkÖksnkjh QeZ dk dj fu/kkZj.k] vk;dj fooj.kksa
dk fuekZ.kA d`f"k vk;A
bdkbZ III
dj fu/kkZj.k izfdz;k] L=ksr ij vk;dj dh dVkSrh ds izko/kku ,oa vfxze dj dk HkqxrkuA
lanfHkZr iqLrdsa&
 fla/kkfu;k- oh- ds & vk;dj dh fo/kkFkhZ iqLrd] iqu% laLdj.k] VsDlesu ifCyds’ku] ubZ fnYyhA
 esgjks=k- ,p- lh & vk;dj ,oa ys[ks]] lkfgR; Hkou ifCyds’ku] vkxjkA
 iVsy o pkS/kjh& vk;dj] iqu% laLdj.k] pkS/kjh izdk’ku] t;iqjA
 eaxy] ’kkg] ’kekZ & vk;dj] vkj ch Mh ifCyds’ku] t;iqjA
COM – 602 (A) : Indirect Taxes

1. Understand the concept of Central GST and State GST.
2. Analyze the computation procedure of tax and input tax credit.
3. Understand the procedure, amendments and cancellation of registration.
4. Impart basic knowledge of custom duty.
5. Develop the skills to become a GST consultant.

Unit –I
The Central Goods and Services Tax Act, 2017/The Rajasthan Goods and Services Tax Act, 2017:
Introduction and Definitions, Administration, Levy and Collection of Tax, Exemptions from Tax, Place,
Time and Value of Supply. GST Network, GST Council, Overview of GST Tariff and HSN code. GST
Portal: Introduction, GST Eco—System, GST Suvidha Provider (GSP).
Unit –II
Determination of Taxable Supply and computation of Tax. Input Tax Credit- Concept, eligibility and
conditions for taking input tax credit. Registration- Registration Procedure, Amendments, cancellation and
revocation of cancellation. Tax Invoices, Credit and Debit Notes. E-way Bill.
Unit –III
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SGCA/ BCOM /2020-21
Payment of Tax, Interest and Penalty, Filing of Returns and Assessment. Transitional provision: Migration
of existing tax Payer, Transitional Arrangement for Input Tax credit..
Custom Act: Basic Concepts, Important Definitions, Levy and exemptions from duty, types of duty
Classification of goods, valuation of goods, computation of Assessable Value and custom duty. Refund of
duty.
Reference Books:
 CA. Anoop Manual, CA Mahesh Gupta, GST Practice Manual, Taxmann Publication, New Delhi.
 V.S Datey, GST Law & Practice with customs & FTP, Taxmann Publication, New Delhi.
 Vandana Bangar and Yogendra Bangar, Indirect Tax Laws ,GST Customs & FTP , Aadhyas academy
and publications.
 Patel Chaudhary, Goods and Service Tax –Chaudhary Publication, Jaipur
COM – 602 (A) : vizR;{k dj

1. dsanzh; oLrq ,oa lsok dj vkSj jkT; oLrq ,oa lsok dj dh vo/kkj.kk dks le>ukA
2. dj rFkk vknku dj tek dh x.kuk izfdz;k dk fo’ys"k.k djukA
3. iathdj.k dh izfdz;k] la’kks/ku vkSj fujLrhdj.k dks le>ukA
4. lhek ’kqYd dk vk/kkjHkwr Kku iznku djukA
5. oLrq ,oa lsok dj lykgdkj cuus gsrq dkS’ky dk fodkl djukA
bdkbZ I
dsUnzh; oLrq ,oa lsok dj vf/kfu;e 2017@jktLFkku oLrq ,oa lsok dj vf/kfu;e 2017& ifjp; ,oa ifjHkk"kk,sa]
iz’kklu] dj dk mn~xg.k ,oa lxzag] djeqfDr] vkiwfrZ dk LFkku] le; ,oa ewY;] oLrq ,oa lsok dj usVodZ] oLrq
,oa lsok dj ifj"kn~] oLrq ,oa lsok dj njksa dk voyksdu ,ao ,p ,l ,u dksMA oLrq ,oa lsok dj iksVZy% ifjp;]
oLrq ,oa lsok bdks iz.kkyh] oLrq ,oa lsok dj iznkrkA
bdkbZ II
dsUnzh; oLrq ,oa lsok dj vf/kfu;e 2017@jktLFkku oLrq ,oa lsok dj vf/kfu;e 2017& dj;ksX; vkiwfrZ dk
fu/kkZj.k] dj dh x.kuk] vknku dj tek% ldaYiuk] vknku dj tek ysus gsrq ;ksX;rk ,ao ifjfLFkfr;kW] iathdj.k]
iathdj.k izfdz;k] la’kks/ku] fujLrhdj.k rFkk fujLrhdj.k dk fujlu] dj pkyku] dzsfMV ,oa MsfcV uksV~l] bZ&os
fcyA
bdkbZ III
dsUnzh; oLrq ,oa lsok dj vf/kfu;e 2017@jktLFkku oLrq ,oa lsok dj vf/kfu;e 2017& dj dk Hkqxrku] C;kt
,oa naM] dj fu/kkZj.k] fjVZu Hkjuk] ewaY;kdu] ladze.kdkyhu izko/kku% orZeku djnkrk dk LFkkukUrj.k] vknku dj
tek dh ladze.kdkyhu O;oLFkkA
lhek ’kqYd vf/kfu;e %& ewy vo/kkj.kk] egroiw.kZ ifjHkk"kk;sa] dj dh mxkgh ,oa NwV] dj ds izdkj] oLrqvksa dk
oxhZdj.k] oLrqvksa dk ewY;kadu] dj;ksX; ewY; rFkk lhek ’kqYd dh x.kuk] ’kqYd okilhA
lanfHkZr iqLrds&
a
 iVsy pkS/kjh] oLrq rFkk lsok dj izFke laLdj.k] pkS/kjh izdk’ku] t;iqjA
COM – 602 (B) : Research Methodology

1. Interpret the concepts of business research with its significance.
2. Appraise the methods of data collection and sampling.
3. Assess sample test and prepare a research report.
4. Summarise about dynamics of research methodology.
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SGCA/ BCOM /2020-21
Unit- I
Introduction to Business Research: Nature and Scope of Business Research, Information Based Decision
Making and Source of Knowledge. The Research Process, Basic approaches and Terminologies used in
Research, Defining Research Problem and Framing Hypothesis, Preparing a Research Plan.
Research Designs: Understanding Research Designs, Qualitative and Quantitative Research, Primary and
Secondary Methods of Data Collection - Surveys, Observation and Experimentation.
Unit II
Measurement, Scaling, Instrument Designing and Sampling : Measurement and Scaling, commonly
used scales in business research, Reliability and Validity of scales. Designing Instrument for data
collection, testing the instrument. Sampling Concepts, methods, procedure and sample size decisions.
Unit III
Data Analysis and Presentation Introduction to Bivariate and Multivariate Analysis, Research Report
Writing, and Communication the research results. Ethics in Research.
Reference Books:
 Lawrence B. Morse: Statistics for Business & Economics, Harper Collins, New Delhi.
 Levin, Richard I and David S Rubin: Statistics for Management, Prentice Hall of India, Delhi.
 Watsnam Terry J. and Keith Parramor: Quantitative Methods in Finance, International Thompson
Business Press, New Delhi.
 Ackaff, R.L. and Sasieni, M.W., Fundamentals of Operations Research, John Wiley and sons Inc., New
York
 Agee, M.H., Taylor, R.E. and Torgersen, P.E., Quantitative Analysis for Management Decisions,
Prentice Hall Inc, New Delhi.
 S.P. Gupta, Statistical Methods, Atlantic Publication and Distributors (P) Ltd., New Delhi.
 K R Sharma, Business Research Methods, National Publishing House, New Delhi
COM – 602 (B) : ’kks/k iz.kkyh

v/;;u ds ifj.kke%& bl ikB~;dze ds lQyrkiwoZd iw.kZ gksus ds i’pkr~ fo|kFkhZ ;ksX; gksxa&
s
1. O;kolkf;d ’kks/k rFkk blds egRo dh vo/kkj.kk dk fo’ys"k.k djukA
2. laed ladyu rFkk funZ’ku dh fof/k;ksa dk ewY;kadu djukA
3. uewuk ijh{k.k dk vkadyu djuk rFkk ’kks/k izfrosnu rS;kj djukA
4. ’kks/k iz.kkyh dh xfr’khyrk ds ckjs esa la{ksi esa crkukA
bdkbZ I
O;kolkf;d ’kks/k dk ifjp;% O;kolkf;d ’kks/k dh izd`fr rFkk {ks=] lwpuk vk/kkfjr fu.kZ;u rFkk Kku dk L=ksrA
’kks/k izfdz;k] vk/kkjHkwr n`f"Vdks.k rFkk ’kks/k esa iz;qDr ’kCnkoyh] ’kks/k leL;k dks ifjHkkf"kr djuk rFkk ifjdYiuk
fuekZ.k] ’kks/k ;kstuk dk fuekZ.kA
’kks/k :ijs[kk% ’kks/k :ijs[kk dk Kku] xq.kkRed rFkk ek=kRed ’kks/k] laed ladyu dh izkFkfed rFkk f}rh;d
fof/k;kW] losZ{k.k] voyksdu rFkk lS)kfUrdA
bdkbZ II
ekiu] izoZ/ku] midj.k :ikdau rFk funZ’ku% ekiu rFkk izoZ/ku] O;kolkf;d ’kks/k es iz;qDr lkekU; ekid] ekidks
dh fo’oluh;rk rFk oS/krkA laed ladyu gsrq midj.kksa dk :ikadu] midj.kksa dk ijh{k.kA funZ’ku vo/kkj.kk]
fof/k;kW] izfdz;k rFkk uewuk vkdkj fu.kZ;A
bdkbZ III
laed fo’ys"k.k rFkk izLrqrhdj.k% f}pj rFk cgqpj fo’ys"k.k dk ifjp;] ’kks/k izfrosnu fy[kuk] ’kks/k ifj.kkeksa dk
lapkj] ’kks/k uhfr’kkL=A
51
SGCA/ BCOM /2020-21
lanfHkZr iqLrds&
a
 ,y ,u dksgyh] ’kks/k iz.kkyh] vkfnfojkt cqd fMLVªhC;qVj] ubZ fnYyhA
 flnjke lyokMs] ’kks/k iz.kkyh] vkfnfojkt cqd fMLVªhC;qVj] ubZ fnYyhA
COM-603 Principles of Marketing- II

Learning Outcome
1. Simulate knowledge relating to consumer behaviour, market segmentation and STP.
2. Appraise concepts of promotion mix, advertising media’s and method of sales promotion.
3. Articulate recent developments in marketing with relative merits and demerits.
4. Integrate various marketing aspects.
5. Interpret knowledge to work as assistant to marketing manager.
UNIT –I
Consumer Behaviour: Nature, scope and significance of consumer behavior, Market segmentation –
concept and importance, Basis of market segmentation, STP Strategy.
UNIT – II
Promotion mix-Meaning, components, factors affecting promotion mix
Advertisement : Meaning, objectives, merits, demerits ,ethics and advertisement, characteristics of an
effective advertisement, Advertising media : Meaning ,types, their relative merits and demerits, points to be
considered for selecting advertising media.
Personal selling: Meaning, Process, Types, Importance, Limitations, Publicity, Public Relations: Meaning,
Characteristics, Importance, Tools ,Sales Promotion: Meaning, Nature, Importance, Methods.
UNIT – III
International Marketing : Definition, Nature, Need and Importance, Scope, Domestic marketing Vs
International marketing, Identifying and selecting foreign markets,
Recent Developments of Marketing: Conceptual Framework of E-Marketing, Sustainable Marketing,
Green Marketing, Social Marketing, Relationship Marketing, Retail Marketing, Emotional Marketing.
Reference Books:
 Rajpurohit , Sharma, Khicha, Saxena, Principles of Marketing, Ajmera Book Company.
 Kotler Philip and Armstrong Gary: ,Principles of Marketing, Prentice-Hall of India, New Delhi.
 Karunakaran,k.,Goyal K.C. Marketing Management, Himalaya Publishing House.
 Kothari Milind, Principles of Marketing ,R.B.D Publications.
 Sherlekar S.A.,Marketing Management, Himalaya Publishing House
 Philip Kotler : Marketing Management – Pearson Education.
COM – 603 : foi.ku ds fl)kUr II

v/;;u ds ifj.kke
1. miHkksäk O;ogkj] cktkj fo[kaMu] cktkj y{;hdj.k vkSj cktkj fLFkfrdj.k ls lacaf/kr Kku dk vuqdj.k
djukA
2. lao/kZu feJ.k] foKkiu ek/;e vkSj fcØh lao/kZu ds midj.k dh vo/kkj.kk,a le>ukA
3. gky ds ?kVukØeksaeas foi.ku ds lkis{k xq.kksa vkSj voxq.kksa dk Li"Vhdj.k djukA
4. fofHkUu foi.ku igyqvksa dk ,dhdj.k djukA
5. foi.ku çcaèkd ds lgk;d ds :i esa dk;Z djus gsrq Kku dh O;k[;k djukA
bdkbZ I
52
SGCA/ BCOM /2020-21
miHkksDrk O;ogkj % miHkksDrk O;ogkj dh izd`fr] {ks= vkSj egRo] cktkj foHkktu vo/kkj.kk vkSj egRo] cktkj
foHkktu dk vk/kkj] ,lVhih j.kuhfrA
bdkbZ II
lao/kZu feJ.k&izHkko] ?kVd] lao/kZu feJ.k dks izHkkfor djus okys dkjd
foKkiu % vFkZ] mn~ns';] xq.k ,oa n¨“k uSfrdrk vkSj foKkiu] ,d izHkkoh foKkiu dh fo'ks"krk,aa] foKkiu ek/;e%
vFkZ] izdkj] muds lkis{k xq.k vkSj nks"k] foKkiu ek/;e ds p;u djus ds fopkj.kh;s fcanq
oS;fDrd foØ; % vFkZ] izfØ;k] izdkj] egRo] lhek,a] izpkj] tulaidZ % vFkZ] fo'ks"krk,aa] egRo] midj.k] fcØh
la/kZu % vFkZ] izd`fr] egRo] rjhdsA
bdkbZ III
varjkZ"Vªh; foi.ku % ifjHkk"kk] izd`fr vkOk';drk vkSj egRo] lhek,s] ?kjsyw foi.ku cuke varjkZ"Vªh; foi.ku] fons'kh
cktkjksa dh igpku vkSj p;u
foi.ku ds vk/kqfud fodkl: Ã&foi.ku] ladYiukRed foi.ku] gfjr foi.ku] lkekftd foi.ku] laca/k foi.ku]
[kqnjk foi.ku] HkkoukRed foi.ku dk oSpkfjd <kapk
lanfHkZr iqLrdsa&
 'kekZ ,Q- lh-] foi.ku ds fl)kar] ,l- ch- ih- Mh- Ádk'ku
 vxzoky vkj- lh-] d¨Bkjh ,u- ,l-] foi.ku Áca/k] ,l- ch- ih- Mh- Ádk'ku
COM- 604 (A) Fundamentals of Insurance- II

Learning Outcome
1. Understand pre-requisites for obtaining the license of agent and Conditions of cancellation.
2. Analyse the functions of agent.
3. Evaluate the types of insurance plans.
4. Access employment in Insurance sector as Insurance Advisor/Agent.
Unit I
Insurance agent: definition, nature, duties, and rights, Agent Remunerations, Procedure for becoming an
agent, Pre-requisites for obtaining license, Cancellation of License, Revocation or suspension/ Termination
of agent’s appointment, Code of Conduct.
Unit II
Functions of the agent, Nomination and Assignment- Meaning & Importance, Life insurance selling
&Underwriting the life insurance policy and insurance documents.
Unit III
Types of Insurance Plans, Issue of policy - Cover note, Receipt, Risk Coverage. Product pricing-Actuarial
aspect: basis and types of premium, rebate and premium plans. Procedure regarding settlement of policy
claims (Maturity claims & Death claims).
Reference Books:
 Mishra M.N.: Insurance- Principles and Practices, S.Chand and Co. New Delhi
 M.J. Mathew, RBSA Publishers, Jaipur
 Gupta O.S. : Life Insurance: Frank Brothers., New Delhi
 Vinayakam N. RadhaSwamy and Vasudevan SV: Insurance- Principles and Practices. S.Chand and Co.
Ltd., New Delhi
COM – 604 (A) : - II

v/;;u ds ifj.kke
s
1. chek çfrfuf/k dk ykblsal çkIr djus ds fy, iwoZ&vko';drk,a dh le> ,oa jí djus dh 'krsaZA
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SGCA/ BCOM /2020-21
2. chek çfrfuf/k ds dk;ksaZ dk fo'ys"k.k djukA
3. chek ;kstukvksa ds çdkj dk ewY;kadu djukA
4. chek {ks= esa chek lykgdkj@,tsaV ds :i esa jkstxkj çkIr djukA
bdkbZ I
chek ,ts.V&ifjHkk"kk] izd`fr] drZO; ,oa vf/kdkj] ,ts.V ikfjJfed] ,ts.V cukus dh izfdz;k] ykblsUl izkIr djus
dh iwoZ vko’;drk,sa] ykblsUl dk sjn~n djuk] ,ts.V dh fu;qfDr dk [k.Mu ;k fuyEcu@lekfIr] vkpkj lafgrkA
bdkbZ II
,ts.V ds dk;Z] ukekadu ,oa gLrkadu & vk'k; o egRo] chekfodz; vkSj thou chek ikWfylh ,oa chek i=ksa dk
voys[ku chek nLrkost A
III
chek ;kstuk ds izdkj] ikWfylh tkjh djuk&eq[k i`"B] jlhn] tksf[ke dojst] mRikn ewY; &chekadu igyw] izhfe;e
dk vk/kkj o izdkj] cV~Vk o izhfe;e ;kstuk] chek nkos ds fuiVkjs laca/kh izfdz;k] ¼ifjiDork nkok rFkk e`R;q
nkok½A
lanfHkZr iqLrds&
a
 ukSy[kk vkj-,y- &chek ds rRo] jes’k cqd fMiks çdk'ku t;iqjA
 MkW eerk prqoZnh& vk/kqfud chek fof/k] lSUVªy ykW ifCyds’kUl] uÃ fnYyh
COM– 604 (B) E Commerce

Learning Outcome
1. Evaluate the concept of E-Commerce
2. Summaries the E-payment system
3. Develop an understanding of On-line Transactions
4. Interpret the legislative framework relating to Information Technology Act, 2000
Unit I
E Commerce: Meaning, nature, concepts, advantages, disadvantages and reasons for
transacting online, types of E-Commerce, e-commerce business models (introduction , key
elements of a business model and categorizing major E-commerce business models), forces behind
e-commerce.
Security and Encryption:
Need and concepts, the e-commerce security environment: (dimension, definition and scope of e-
security), security threats in the E-commerce environment (security intrusions and breaches,
attacking methods like hacking, phishing, spamming)
Unit II
E-payment System
Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-cash), payment
gateways, online banking: meaning, concepts, importance, electronic fund transfer- NEFT, RTGS,
IMPS, risks involved in e-payments.
Unit III
On-line Transactions
Meaning, purpose, advantages and disadvantages of transacting online, E-commerce applications in
various industries like banking, insurance, payment of utility bills, online marketing, e-tailing-
features, benefits, problems, Online shopping (amazon, snapdeal, flipkart, etc.)
Information Technology Act, 2000-Introduction, features, objectives, Applicability.
Reference Books:
 Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application., McGraw Hill
Education
 PT Joseph, E-Commerce: An Indian Perspective, PHI Learning
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SGCA/ BCOM /2020-21
 KK Bajaj and Debjani Nag, E-commerce, McGraw Hill Education
 TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co.
Note: Latest edition of the books to be referred
COM – 604 (B) : Ã-d‚elZ

v/;;u ds ifj.kke
s
1. bZ&d‚elZ dh voèkkj.kk dk ewY;kadu djuk
2. bZ&Hkqxrku ç.kkyh lkjka'k djuk
3. v‚u ykbu ysunsu dh le> dks fodflr djuk
4. lwpuk çkS|ksfxdh vfèkfu;e] 2000 ls lacafèkr oSèkkfud <kaps dh O;k[;k djuk
bdkbZ I
Ã-d‚elZ% vFkZ] ÁÑfr] vo/kkj.kk] xq.k] n¨"k vkSj vkWuykbu ysunsu djus ds dkj.k] Ã-d‚elZ ds Ádkj] Ã-d‚elZ ds
fctusl e‚My ¼ifjp;] ,d fctusl e‚My ds Áeq[k rRo vkSj Áeq[k Ã-d‚elZ fctusl e‚My dk oxÊdj.k½]
bZ&d‚elZ dks çHkkfor djus okyh 'kfä;kaA
lqj{kk ,oa ,fUØI'ku
vko';drk,a ,oa voèkkj.kk,¡] bZ&d‚elZ lqj{kk okrkoj.k¼vk;ke] ifjHkk"kk vkSj bZ&lqj{kk dk dk;Z{ks=½] bZ&d‚elZ
okrkoj.k esa lqj{kk [krjs ¼lqj{kk ?kqliSB ,oa mYya?ku] geyk djus ds rjhds tSls gSfdax] tkylkth] LiSfeax½
bdkbZ II
bZ&Hkqxrku ç.kkyh
e‚My vkSj bZ&Hkqxrku ds rjhds ¼MsfcV dkMZ] ØsfMV dkMZ] LekVZ dkMZ] bZ&dS'k½ isesaV xsVos] v‚uykbu cSafdax&vFkZ]
voèkkj.kk,a] egRo] bysDVª‚fud QaM VªkalQj& us'kuy bysDVª‚fud QaM VªkalQj]vkj- Vh- th- ,l] rRdky Hkqxrku
lsok] bZ&Hkqxrku ds tksf[keA
bdkbZ III
v‚u&ykbu ysunsu
v‚uykbu ysunsu &vFkZ] mís';] Qk;ns vkSj uqdlku] fofHkUu m|ksxksa esa bZ&d‚elZ dk ç;ksx tSls cSafdax] chek]
mi;ksfxrk fcyksa dk Hkqxrku] v‚uykbu foi.ku] bZ&Vsfyax& o'ks"krk,a]] ykHk ,oa leL;k,a] v‚uykbu 'k‚fiax
¼vest+u] LuSiMhy] f¶yidkVZ] vkfn½
lwpuk çkS|ksfxdh vfèkfu;e] 2000& ifjp;] fo'ks"krk,a] mís';] ç;ksT;rk-
lanfHkZr iqLrdsa&
 okèkok vkj-] bZ&d‚elZ vkSj bZvkjih] ,f'k;u ifCy'klZ eqt¶Qjuxj
 dqekj oh-] baVjusV vkSj bZ d‚elZ] ç[kj ifCy'klZ
COM – 605 : Budgetary Control
Learning Outcome:
1. Describe project life cycle & interpret the different types of budgets
2. Calculate variances & enumerate qualities, role, responsibilities of manager
3. Apply networking techniques PERT / CPM
4. Prepare cash , fixed , flexible budget and will be able to point out merits and demerits of project
financing
Unit I
Project Identification ; Project Life Cycle ; Causes of project failures; Project Location & Layout; Site
Selection; Project Layout Methods.
Budgetary Control- meaning, characteristics, objects and benefits. Types of budgets- production, material,
master budget, overhead, fixed, flexible and cash budgets.
55
SGCA/ BCOM /2020-21
Unit II
Standard Costing-Material Variances & Labour variances ;
Project Manager ;- Qualifications, selection and training, role & responsibility of a project manager.
Unit III
Project financing-meaning, sources, merits & demerits;
Venture capital financing- meaning, process, venture capital financing in India
Use of networking techniques in project planning- PERT/CPM. Line of balance (LOB)
Reference Books:
 Agarwal M.R.Project Planning and Budgetary Control, Garima Publications.
 Agarwal N.P., Saraswat BP, Mishra, Bk- Project Planning and Budgetary Control, RBD Publishing
House.
COM – 605 ctVjh fu;a=.k
v/;;u ds ifj.kke
1. ifj;kstuk ds thou pØ dk o.kZu djsa vkSj fofHkUu çdkj ds ctVksa dh O;k[;k djukA
2. çca/kd dh ftEesnkfj;ksa] Hkwfedk] ftEesnkfj;ksa dh x.kuk djukA
3. ifj;kstuk fu;a=.k esa ra= fo'ys"k.k rduhdksa dk ç;ksx & iVZ ,oa lh-ih-,e- fo'ys"k.k djukA
4. udn] fuf'pr] yphyk ctV rS;kj djus vkSj ifj;kstuk foÙkiks"k.k ds xq.kksa vkSj voxq.kksa dks bafxr djus
djukA
bdkbZ I
ifj;kstuk vfHkKku & ifj;kstuk thou pØ] ifj;kstuk foQyrk ds dkj.k
ifj;ktuk LFkku] foU;kl] LFky p;u] ifj;¨tuk foU;kl fof/k;ka
ctV fu;a=.k & vFkZ] fo’ks"krk,¡] mn~n’s ; rFkk ykHkA
ctV ds Ádkj & mRiknu] lkexzh] o`gÌ ctV] Åijh O;;] LFkkÃ ,oa yks p’khy] j¨dM+ ctV
bdkbZ &II
Áeki ykxr ys[kkadu & lkexzh fopj.k rFkk Je fopj.kA
ifj;kstuk Áca/kd & ;ksX;rk,¡] p;u ,oa Áf’k{k.k] ifj;kstuk Áca/kd dh Hkwfedk ¼dk;Z½ ,oa mÙkjnkf;RoA
bdkbZ &III
ifj;kstuk foÙk Áca/ku & vFkZ] L=¨r] xq.k ,oa nks"kA
lkglh iw¡th foÙk Áca/ku& vFkZ] ÁfØ;k] Òkjr esa lkglh iw¡th foÙk Áca/ku
ifj;kstuk fu;kstu esa rU=&fo’ys"k.k rduhdksa dk Á;ksx&iVZ @ lh-ih-,e] larqyu js[kkA
lanfHkZr iqLrdsa&
 vxzoky flag feJk & ifj;kstuk fu;kstu] jes’k cqd fMiks] t;iqjA
 vxzoky ,e- Mh- ,oa vxzoky ,e- oh& ifj;kstuk fu;kstu Jh egkohj cqd fMiks A
COM– 606 (A) Banking and Financial Institution

Learning Outcome:
1. Understand different theories of money
2. Appraise the role of international financial institutions
3. Determine the problems in allocation of industrial credit
4. Summarize the problems faced by large borrowers in raising credit from different financial institutions
5. Develop the business managing skills.
Unit I
Interest Rates: Bond, Bill & Deposit Rates
56
SGCA/ BCOM /2020-21
Administrated Rates and market Determined Rates, Sources of Difference in Rates of Interest, Behaviour
of Average Level of Interest Rates. Value of Money- Quantity Theory of Money, Fisher, Cambridge and
Keynes Approach.
Unit II
International Financial Institutions and its affiliates, International monetary fund (IMF), International Bank
for Reconstruction and Development (IBRD), IDA, IFC and ADB-objectives, functions, organisations,
achievement and shortcomings.
Unit III
Problems and Policies of allocations of Institutional Credit, Problems between the Government and the
Banking Sector, Inter-Sectoral and Inter-Regional problems, problems between large and small borrowers,
Banking and Financial Reforms in India, R.B.I. functions, Present Credit Policy and its limitations.
NBFCs- Meaning, Types, Difference between NBFCs and Commercial Banks, RBI Regulations for
NBFCs
Reference Books:
 Saraswat, Sharma, Gupta, Godha, shrimali, Thathera., Banking and Financial System, RBD Publishing
House.
 Saraswat, Sharma, Gupta, Godha, Banking and Financial System, , RBD Publications.
 Ojha B.L., Banking and Financial System Ajmera Book Company.
COM – 606 (A) cSfdax ,oa foÙkh; laLFkku

v/;;u ds ifj.kke
bl ikB~;dze ds lQyrkiwoZd iw.kZ gksus ds i’pkr~ fo|kFkhZ ;ksX; gksxa& s
1. eqæk ds fofHkUu fl)karksa dks le>ukA
2. varjkZ"Vªh; foÙkh; laLFkkuksa dh Hkwfedk dk ewY;kadu djukA
3. vkS|ksfxd _.k ds vkoaVu esa leL;kvksa dk fu/kkZj.k djukA
4. fofHkUu foÙkh; laLFkkuksa ls _.k tqVkus esa cM+s dtZnkjksa ds lkeus vkus okyh leL;kvksa dk la{ksi esa o.kZu
djukA
5. O;olk; çcaèku dkS'ky fodflr djuk
bdkbZ &I
C;kt njsa & ck.M] fcy ,ao tek njsaA
Á’kkldh; njsa rFkk cktkj fu/kkZfjr njsa] C;kt njksa esa fHkUurk ds fofHkUu L=ksrA vkSlr C;kt njksa dk O;ogkjA eqnzk
dk ewY;] ek=k] eqnzk dk ifjek.k fl)kUr % fQ’kj] dsfEczt] dhUl ds n`f"Vdks.kA
bdkbZ &II
vUrjkZ"Vzh; foRrh; laLFkk;sa rFkk blds lgk;d] vUrjkZ"Vzh; eqnzk dks"k] vUrjkZ"Vzh; iqu% fuekZ.k ,oa fodkl cSad]
vUrjkZ"Vzh; fodkl la/k] vUrjkZ"Vzh; for fuxe rFkk ,f’k;kbZ fodkl cSad & mn~ns’; ] dk;Z] laxBu] miyfC/k;kW
,oa dfe;kWA
bdkbZ &III
laLFkkxr lk[k ds vkcaVu dh leL;k,a ,oa uhfr;ka ljdkjh] rFkk cSafdax {ks=ksa esa leL;k,asA varj {ks=h; rFkk
varjÁns’kh; leL;k,aA o`gr~ rFkk NksVs _f.k;ksa dh leL;k,aA Hkkjr esa cSfdax rFkk foÙkh; lq/kkjA fjtoZ cSad ds
dk;Z] orZeku lk[k uhfr ,oa bldh leL;k,aA
xSj cSafdax foÙk daifu;ka & vFkZ ] Ádkj] ,uch,Qlh vkSj okf.kfT;d cSad esa varj] ,uch,Qlh ds fy, vkjchvkÃ
fu;eu
lanfHkZr iqLrdsa
 flag xqIrk ,oa Hk.Mkjh & eqnzk ,oa foRrh; O;oLFkk] jesa’k cqd fMiks] t;iqjA
 lkjLor ’kekZ xqIrk xks/kk >k¡>fM;k Bbsjk& eqnzk ,oa foRrh; O;oLFkk vtesjk cqd daiuh t;iqjA
 ch- ,y- vks>k& ekSfnzd ,oa foÙkh; Á.kkyh vkjchMh çdk'kuA
57
SGCA/ BCOM /2020-21
COM– 606 (B) : International Economics - II
Learning Outcome
1. Ascertain the effect the economic growth on International Trade
2. Elaborate Trade Liberalization in India
3. Extend the role of IMF in increasing international Liquidity
4. Summarize the Working of different International Trade Associations
UNIT I
Economic Growth & International Trade – introduction, effect of economic growth on trade, effect of
economic growth on terms of trade & effect of economic growth on production, terms of trade of small
country
The terms of trade–Determinant factors affecting trade.
The Gains from Trade– meaning, measurement & factors determining gains from trade, potential & actual
gain from international trade, gains from trade in case of large & small country.
UNIT II
Dumping – Meaning, types, objectives, effects, anti- dumping measures
Trade Liberalization – Meaning, benefits, Trade Liberalization in India & its impact
International Cartels– Meaning, objective, conditions for success, price & output determination by cartel.
ASEAN (Association of South East Asian Nations) , NAFTA (North American Free Trade Area)
UNIT III
IMF – objectives , functions, Working of IMF, role of gold in IMF & special drawing rights
International liquidity – meaning , importance, main sources of international liquidity. Present scenario of
international liquidity, role of IMF in increasing international liquidity
WTO (World Trade Organization) – Formation of WTO, objectives, functions, administrative structure of
WTO, WTO agreement, difference between GATT & WTO.
UNCTAD (The UN Conference on Trade & Development) – origin, organization objectives, functions, &
achievements.
Reference Books:
 Jhingan M.L., International Economics, Vrinda Publication Pvt. Limited.
 Salvatore D., International Economics: Trade & Finance , Wiley Publisher.
 Rana K.C., Verma K. N., International Economics, Vishal Publishing Company.
COM – 606 (B) varjkZ"Vªh; vFkZ'kkL= &II

v/;;u ds ifj.kke
1. vkfFkZd o`f) ds varjjk"Vªh; O;kikj ij çHkko dks lqfuf'pr djukA
2. Hkkjr esa O;kikj mnkjhdj.k dk foLrj.k djukA
3. varjjk"Vªh; eqæk dks"k dh varjjk"Vªh; rjyrk esa Hkwfedk dks foLr`r djukA
4. fofHkUu varjjk"Vªh; O;kikj la?kksa dk laf{kIr fooj.k djukA
bdkbZ &I
vkfFkZd o`f) ,oa varjjk"Vªh; O;kikj &ifjp;] vkfFkZd o`f) dk O;kikj ij ÁÒko ] vkfFkZd o`f) dk O;kikj dh
'kr¨± ij ÁÒko ]vkfFkZd o`f) dk mRiknu ij çHkko ] y?kq ns'k ds O;kikj dh 'krZsa
O;kikj dh 'krZsa& O;kikj dks çHkkfor djus okys fuèkkZjd dkjd
O;kikj ls ykHk & vFkZ ] ekiu] O;kikj ls ykHk ds fuèkkZjd dkjd ] varjjk"Vªh; O;kikj ls laHkkfor ykHk ,oa
okLrfod ykHk] O;kikj ls ykHk fo'kky ,oa y?kq ns'k dh fLFkfr esa
bdkbZ &II
Mafiax & vFkZ] çdkj] mís';] çHkko O;kikj mnkjhdj.k& vFkZ] Qk;ns] Hkkjr esa O;kikj mnkjhdj.k dk çHkko
varjkZ"Vªh; la?k & vFkZ] mís';] lQyrk dh 'krZsa ] la?k }kjk mRiknu ,oa dher fuèkkZj.k
58
SGCA/ BCOM /2020-21
nf{k.k iwoÊ ,f'k;kbZ jk"Vªksa dk laxBu] mÙkj vesfjdh eqä O;kikj le>kSrk
bdkbZ &III
varjkZ"Vªh; eqæk dks"k & mís';] dk;Z varjjk"Vªh; eqæk dks"k dh dk;Zdkjh ]varjjk"Vªh; eqæk dks"k esa lksus dh Hkwfedk
] fo'ks"k vkgj.k vfèkdkj
varjkZ"Vªh; rjyrk & vFkZ] egRo] L=ksr] varjkZ"Vªh; rjyrk dk orZeku ifj–';] varjkZ"Vªh; rjyrk esa
varjjk"Vªh; eqæk dks"k dh Hkwfedk
foÜo O;kikj laxBu & xBu] mís'; dk;Z] foÜo O;kikj laxBu dh ç'kklfud lajpuk] foÜo O;kikj laxBu
le>kSrk ] xSsV ¼VSfjQ vkSj O;kikj ij lkekU; le>kSrk½ ,oa foÜo O;kikj laxBu esa varj
la;qä jk"Vª O;kikj vkSj fodkl lEesyu& ewy laxBu] mís';] dk;Z miyfCèk;ka
lanfHkZr iqLrdsa
 M‚ feJk ts ih] varjkZ"Vªh; vFkZ'kkL=] lkfgR; Òou ifCyds'kuA
 jk.kk ds- lh] oekZ ds -,u] varjkZ"Vªh; vFkZ'kkL=] fo'kky ifCyf'kax daiuh A
59

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SGCA/ BCOM /2020-21

SOPHIA GIRLS’ COLLEGE,

Classification of successful candidates shall be as follows:

End Semester Examination Pattern

GEN 101 – General English

COM – 101 Cost Accounting - I

COM -101 & ykxr ys[kkadu I

COM-102 & O;kolkf;d lkaf[;dh I

COM -103 Principles Of Management- I

COM – 104 Business Law – I

COM – 104&O;kikfjd lfUu;e I

COM –105 Economic Environment in India

COM – 105: Hkkjr esa vkfFkZd i;kZoj.k

COM – 106 Business Economics

COM – 106 O;kolkf;d vFkZ’kkL=

Course Structure in Semester – II

COM-202 Business Statistics-II 04 04 30 70 100 40 2 ½ hrs

COM-203 Principles of Management-II 04 04 30 70 100 40 2 ½ hrs

COM-204 Business Law-II 04 04 30 70 100 40 2 ½ hrs

COM-205 Foreign Trade and Economy 04 04 30 70 100 40 2 ½ hrs

COM – 201 Cost Accounting - II

COM – 201 & ykxr ys[kkadu II

COM – 202 Business Statistics- II

COM – 202 & O;kolkf;d lkaf[;dh II

COM -203 Principles Of Management- II

COM – 204 Business Law – II

COM – 204 O;kikfjd lfUu;e II

COM – 205 Foreign Trade And Economy

COM – 205 fons’kh O;kikj vkSj vFkZO;oLFkk

COM – 206 Production Function And Pricing

COM – 206 mRiknu Qyu ,oa ewY; fu/kkZj.k

GEN-103: Environmental Studies

GEN-103 % i;kZoj.k foKku

COM – 301 Corporate Accounting -I

COM – 301 & fuxe ys[kkadu I

COM – 302 Financial Accounting

Note: Please make a 60:40 distribution in practical : theory

COM – 302 & foÙkh; ys[kakdu

COM – 303 Company Law – I

COM- daiuh vf/kfu;e I

COM-304 Fundamentals of Entrepreneurship-I

Note: Latest Edition of the book to be referred

COM – 304 m|ferk ds ewy fl)kUr I

COM – 305 Financial Management

COM – 305 foÙkh; Áca/k

COM – 306 Hkkjr esa cSfdax fof/k

COM-401 Corporate Accounting-II 04 04 30 70 100 40 2 ½ hrs

COM-403 Company Law-II 04 04 30 70 100 40 2 ½ hrs

COM-406 Banking Practice in India 04 04 30 70 100 40 2 ½ hrs

COM – 401 Corporate Accounting -II

Note: Please make a 60:40 distribution in practical : theory

COM – 401 & fuxe ys[kkadu II

COM – 402 Cost Analysis and Decision Making

Note: Please make a 60:40 distribution in practical : theory

COM – 402 & ykxr fo’ys"k.k ,oa fu.kZ;u

COM – 403 Company Law – II

COM – 403 daiuh vf/kfu;e II

COM – 404 m|ferk ds ewy fl)kUr II