SYLLABUS WITH EFFECT FROM : JUNE 2020

  • Paper Code: UB05ACOM21
  • Title Of Paper: English & Business Communication – V
  • Total Credit: 3
Unit Description of Detail Weighting(%)
Text: A short novel or a play (not more than 200 pages-unabridged)
Name of the Text: Justice – by John Galsworthy
I Two text-based essay type questions 25%
II Text-based short note 8%
Communication
Modern forms of communicating
(fax, e-mail, internet, video conferencing)
Non-verbal aspects of communication
(Body language: Kinesics, Proxemics, Paralanguage)
[general questions, short notes may be asked		 17%
III Press Reports
(Drafting of Press reports on accidents, disasters, natural calamities,
celebration of national holidays and important days, current events)		 25%
IV Drafting of Questionnaires to survey the following:
Marketability/Launching of a new product Habits/Attitudes of college students
Socio-economic conditions of a particular class of people		 25%

BASIC TEXT & REFERENCE BOOKS (FOR SEMESTERS III AND IV)

  • Essentials of Business Communication – Rajendra Pal and J S Korlahalli (Sultan Chand & Sons)
  • Principles and Practice of Business Communication – Rhoda A Doctor & Aspi H Doctor (AR Sheth & Company, Mumbai)
  • Business Communication – US Rai & SM Rai (Himalaya Publishing House, Mumbai)
  • Developing Communication Skills – Krishna Mohan & Meera Benerji (Macmillan)
  • Effective Business Communication – Asha Kaul (Prentice Hall – Economy Edition)
  • Business Communication – Asha Kaul (Prentice Hall of India Pvt Ltd, New Delhi)
  • Effective Business Communication – MV Rodriques (Concept Publishing House)
  • Business Communication and Report Writing – R P Sharma and Krishna Mohan (Tata McGraw Hill 2002)
  • Contemporary Business Communication – Scot Ober ( Biztantra)
  • Communication Skills – Sanjay Kumar & Pushp Lata (OUP)
  • Research Methodology Methods and Techniques C R Kothari ( New Age International Publishers)
  • Communication for Business A Practical Approach Shirley Taylor (Pearson Education)

SYLLABUS WITH EFFECT FROM : JUNE 2020

  • Paper Code: UB05CCOM21
  • Title Of Paper: Business Taxation-I
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I Definitions (Theory only)

Assessment Year, Previous Year, Person, Assessee, Company, Dividend, Agricultural Income, Casual Income, Total Gross income & Total Taxable Income

 25%
II Residential Status , General Deductions & Exempted Incomes

  • Residential Status (Examples of Individual Assessee only)
  • Incidence of Tax (Theory only)
  • General Deduction available under section 80 C, 80 D, 80 E, 80 G and 80 U (Theory & Examoles)
  • Exempted Incomes (Theory Only)
 25%
III Income from Salaries (Examples only)

Examples Based on Allowances, Perquisites, Bonus, Commission, Provident Fund, Deductions Available from Salary Income
(No retirement benefits will be covered in the chapter)

 25%
IV Income from House Property (Examples only)

Examples covering Self-occupied, Let-out, Deemed to be Let-out, Partly & Proportionate Let-out Property only and Deduction U/s 24.

 25%

BASIC TEXT & REFERENCE BOOKS

  • TAXMANN: Students’ Guide to Income Tax – Dr. Vinod K. Singhania & Dr. Monica Singhania
  • TAXMANN: Direct taxes law & practice – Dr. Vinod K. Singhania & Dr. Kapil Singhania
  • Ahuja Girish and Ravi Gupta, “Systematic Approach to Income Tax”, Bharat Law House, Delhi

SYLLABUS WITH EFFECT FROM JUNE: 2020

  • Paper Code:UB05CCOM22
  • Title Of Paper:Financial Management -I
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I Introduction

Meaning, Scope, Importance, Objectives of Financial Management, Finance Functions & its Classification – Managerial and Routine Functions, Role of Finance Manager.

 25%
II Sources of Finance

Long Term, Medium Term and Short term sources of finance
Shares, Debentures and Bonds
Public Deposits
Commercial Banks
Internal Financing
Foreign Capital

 25%
III Capital Budgeting

Meaning, Characteristics of Capital Budgeting Decisions, Significance, Process, Types of Capital Budgeting decisions ,Capital rationing (Theory Only),
Techniques : PBP, ARR, NPV, IRR, PI (including examples)

 25%
IV Working Capital Management:

Concepts:

  • Gross Working Capital.
  • Net Working Capital.
  • Fixed/ Permanent Working Capital
  • Fluctuating Working Capital

Needs for Working Capital, Sources of Working Capital Finance.
Factors determining working capital requirement.
Examples of estimation of working capital and operating cycle.

 25%

BASIC TEXT & REFERENCE BOOKS

  • Financial Management : P.V.Kulkarni
  • Financial Management : S. N. Maheshwari
  • Financial Management : I. M. Pandey
  • Financial Management : Prasanna Chandra
  • Financial Management : R. S. Kulshreshta
  • Financial Management : Khan & Jain

SYLLABUS WILL EFFECT FROM: June 2020

  • Paper Code:UB05CCOM23
  • Title Of Paper:Business Mathematics & Statistics – V
  • Total Credit: 3

OBJECTIVE:

  • To enhance analytical ability in students for processing data.
  • To familiarize students with applications of Statistical Techniques in business decision Making.
Unit Description of Detail Weighting(%)
I Discrete Probability Distributions:

Probability mass function of Hyper-Geometric distribution, properties and simple applications based on it. Probability mass function of Negative Binomial distribution and Geometric distribution, its properties, uses and simple examples based on it.

 25%
II Theory of Games and Sequencing Problem:

Introduction, Assumptions of the Game, Two-person Zero-Sum Games, Pure Strategies (Minimax- Maximin Principles): Games with Saddle Point, Rules to Determine Saddle point, Mixed Strategies: Game without Saddle Point, Principles of Dominance. Solution method for Games without Saddle Point (Algebraic Method only).

Sequencing: Introduction, Concept of Sequencing Problem, Processing of N jobs through two machines. Applications of Game theory and Sequencing problems.

 25%
III Demographic Statistics:

Meaning, definition and uses of demographic Statistic, Methods of collecting demographic statistics – Registration Method, Census Method and Analytical Method. Mortality rates pertaining to (i) CDR (ii) SDR (iii) IMR, Crude birth rate C.B.R, Fertility rates pertaining to (i)GFR (ii) SFR (iii) TFR. Simple illustrations.

 25%
IV Product Control Techniques:

Meaning of Product Control Technique and its advantages, Single Sampling Plan, Explanation of the terms: AQL and LTPD, Producer’s risk, Consumer’s risk, O.C. Curve, ATI, AOQ, AOQL Simple example based on Hyper-Geometric and Poisson distribution.

 25%

REFERENCE

  • Grant E.L.: Statistical Quality Control, McGraw ill.
  • Levin and Rubin: “Statistics for Management”, Prentice Hall of India Pvt. Ltd.
  • Sancheti & Kapoor: Business Mathematics, Sultan Chand & Sons, New Delhi
  • Sancheti & Kapoor: Business Statistics. Sultan Chand & Sons, New Delhi.
  • Sharma J.K: “Introduction to Operation Research.
  • Srivastava O.S.: A Text Book on Demography, Vikas Publishing.
  • Sharma J.K: “Introduction to Operation Research.

Syllabus with Effect From: JUNE 2020

  • Paper Code:UB05DCOM21
  • Title Of Paper:Advance Accounting and Auditing- IX (Advanced Management Accounting)
  • Total Credit: 3

OBJECTIVE:

The Objective of this paper is to help students to acquire conceptual knowledge of
Decision Making, Pricing Decision, Fund Flow and Cash Flow Statement.

Unit Description of Detail Weighting(%)
I DECISION MAKING (Only Examples)

Examples On: Key Factor, Product Mix, Dropping of Product, Make or Buy & Acceptance of Special offer

 25%
II PRICING DECISION (Theory & Examples)

Meaning, objectives, Major factors influencing Pricing Decision, Various methods of Pricing

Examples based On:

Variable Cost Pricing
Differential Cost Pricing
Direct Cost Pricing
Transfer Pricing

 25%
III FUND FLOW STATEMENT (Vertical Form)

Meaning of Fund Flow Statement
Uses of Fund Flow Statement Importance of Fund Flow Statement

Examples: Fund Flow Statement

 25%
IV CASH FLOW STATEMENT

Meaning of Cash Flow Statement
Importance of Cash Flow Statement
Uses of Cash Flow Statement
Difference between Cash Flow Statement and Fund Flow Statement

Examples: Cash Flow Statement (Based on AS-3)

 25%

Basic Text & Reference Books

  • Advanced Cost Accounting – Jain S P And Narang K L
  • Textbook of Cost & management Accounting- Arora M.N.
  • Cost Accounting – Khan My And Jain Pk
  • Cost Accounting And Financial Management – Kishore Ravi M
  • Problems And Solution In Adv Accounting – Maheshwari S N And Maheshwari S K
  • Advanced Cost Accountancy – Nigam Lalla And Sharma G.L
  • Cost Accounting – Saxena V K
  • Advanced Management Accounting: Ravi M. Kishore
  • Accounting for Management: Dr. Jawaharlal

SYLLABUS WITH EFFECT FROM : JUNE 2020

  • Paper Code: UB05DCOM22
  • Title Of Paper: Advanced Accounting – X
  • Total Credit: 3

OBJECTIVE:

The Objective of this paper is to help students to acquire conceptual knowledge of Return of Capital Employed, Value Added Accounting , Absorption & Marginal Costing and Environmental Accounting.

Unit Description of Detail Weighting(%)
I RETURN ON CAPITAL EMPLOYED
Introduction and Meaning of Capital Employed
Du – Pont Chart
Advantages and Limitations of Return on Capital Employed Various variables affecting Return on Capital Employed Examples
II VALUE ADDED ACCOUNTING
Introduction, Definition of Value Added Accounting
Presentation of Value Added Statement
Utility of Value Added Statement
Constitution of Value Added Statement as indicator of performance measurement
Difference between Value Added Statement and Profit And Loss Account
Examples based on Value Added Statement		 25%
III ABSORPTION COSTING& MARGINAL COSTING
(THEORY & EXAMPLES)
Meaning of Absorption Costing and Marginal Costing
Difference between Absorption Costing and Marginal Costing
Examples of Income determination under Absorption Costing and Marginal
Costing (One year information)		 25%
IV ENVIRONMENTAL ACCOUNTING: (Theory Only)
Introduction & Meaning
Scope of Environmental Accounting Utility of Environmental Accounting Procedure of Environmental Accounting
Development of Environmental Accounting in India		 25%

REFERENCE BOOKS

  • Advanced Accounting – 2, Sehgal Ashok and Sehgal Deepak.
  • Advanced Accounts – ShuklaM C and Grawl T S.
  • Problems and Solution in Adv Accounting – Gupta R L.
  • Company Accounts – Gupta R L and Radhaswamy M.
  • Rathmans Company Accounts Theory Prob. And Solution – Rathman P V and Raju D R.
  • Accounting Standards and Corporate Accounting Practice – Ghosh T P.
  • Advanced Accountancy Vol. I – P.C.Tulsian.

SYLLABUS WITH EFFECT FROM : NOV./DEC. 2020

  • Paper Code: UB05GCOM21
  • Title Of Paper: Economics- V (Business Economics- I)
  • Total Credit: 3

OBJECTIVE:

To enable candidates to acquire knowledge (information) and develop an understanding of facts, terms, concepts, conventions, trends, principles, generalizations, assumptions, problems, processes, etc. in Economics.

Unit Description of Detail Weighting(%)
I National Income of India:
National income estimates in India.
Trends in national income growth and structure.
National income estimates based on new series.
Limitations of national income estimates in India.
II India’s Foreign Trade:
Importance of foreign trade for a developing economy.
Foreign trade after new economic policy.
Composition of India’s foreign trade.
Direction of India’s foreign trade.		 25%
III Inequality and Concentration of Economic Power:
Growth of monopolies and concentration of economic power in India.
Growth and inequality.
Growth of Indian middle class.
Indian MNCs: Mergers and Acquisitions.		 25%
IV Human Resources and Economic Development:
Size and Growth of population in India.
Urbanization and economic growth in India.
The quality of population.
Progress of human development in india.		 25%

BASIC TEXT & REFERENCE BOOKS

  • Indian Economy. Gaurav Datt and Ashvini Mahajan. S. Chand Publication.
  • Indian Economy. V. K Puri and S. K. Mishra, Himalaya Publication.
  • Indian Economy. A. N. Agrawal New age international Publication.
  • Indian Economy. Datt and Sundaram, S. Chand Publication.
  • Indian Economy. KPM Sundaram. S. Chand Publication
  • Indian Economy. Uma Kapila. Mac Grew Hill
  • Human Development Index. Published for the United Nations Development Programme
  • Economic Survey. GOI.

SYLLABUS WITH EFFECT FROM : JUNE 2020

  • Paper Code: UB05SCOM21
  • Title Of Paper: Business Ethics
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I INTRODUCTION TO BUSINESS ETHICS
Introduction, Ethics and Morals, Business Ethics, Need for Business Ethics,
Benefits of Business Ethics, Principles of Business Ethics, Ethical Issue in Corporate Governance.
II ENVIRONMENTAL ETHICS
Introduction, Sustainable Development, Pollution and Resource Depletion: Air
Pollution and Land Pollution, Ecological Ethics, Conservation of Natural
Resource, Business and Environmental Ethics. Eco-friendly Business Practices.		 25%
III WORKPLACE ETHICS
Introduction, Factors Influencing Ethical Behavior at work

Ethical Issue: Business Relationships, Conflicts of Interest, Fairness and
Honesty, Communications.Discrimination, Harassment, Importance of ethical
Behavior at workplace, Guidelines for managing ethics in the workplace.

 25%
IV ETHICS IN MARKETING, ACCOUNTING AND FINANCE
Ethic and marketing, behaving ethically in Marketing,
Accounting and Finance: Introduction, Potential Conflicts, Creating ethical
Environment, Reasons for Unethical Behavior, Fundamental principles relating
to ethics.		 25%

BASIC TEXT & REFERENCE BOOKS

“Business Ethics”: A.C. Fernando. Person.
Priciples of Management: T Ramasamy. Himalaya Publishing House.
“Business Laws, Ethics and Communication” Vol.I, Th e Institute of CharterdAccoutants of India, New Delhi.

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