SYLLABUS WITH EFFECT FROM : DECEMBER 2020

  • Paper Code: UB06ACOM21
  • Title Of Paper: English and Business Communication – VI
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I Business Reports:
Drafting of Individual and Committee Reports on the following topics:

  • Selection of Site (Feasibility Report)
  • Labour and Personnel Problems
  • Decline in Sales
  • Fire and Accidents
 25%
II Drafting of Speeches:
(Speeches on the occasions like inauguration, welcoming, condolence meetings, farewell functions, celebration of important days and national holidays, vote of thanks)		 25%
III Notice, Agenda and Minutes of Corporate Meetings:
(Drafting of Notice, Agenda and Minutes of First Meeting of the Board of Directors; Statutory Meeting; Routine Meeting; Meeting of the Board of Directors held prior to the Annual General Meeting of the Company and Annual General Meeting)		 25%
IV (A) Sales Promotion Letters
(Letters to promote the sales of products and services)		 13%
(B) Job Application Letters and Resumes
Writing Application Letters Drafting of Resumes
Resume / Bio-data / Curriculum Vitae		 12%

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)
  • Communication for Business A Practical Approach Shirley Taylor (Pearson Education)

SYLLABUS WITH EFFECT FROM : DECEMBER 2020

  • Paper Code:UB06CCOM21
  • Title Of Paper: Business Taxation – II
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I Assessment , TDS, Advance Tax & Return of Income (Theory only)

  • Meaning of Assessment, Types of Assessment
  • Tax Deducted at Source (TDS)
  • Advance Payment of Tax
  • Return of Income, Time for filling Return, Types of Income Tax Return
  • Permanent Account Number (PAN)
 25%
II Profits& Gains from Business & Profession of Individual (Examples only)
Examples on Business and Professional Income excluding Depreciation as per Section 32.		 25%
III Income fromCapital Gains (Examples only)
Computation of Short term & Long term Capital Gain
Exemptions under section 54, 4EC & 54F. (Including Theory)		 25%
IV (A.) Income from Other Sources & Goods and Services Tax (GST)
Income fromother sources: (Examples only)
Example on Computation of Income from Other Sources(B.) Introduction to Goods and Services Tax Act: (Theory only)

  • Overview of GST
  • Need for GST in India
  • Advantages of GST
  • GST Council
  • Provisions and Procedure of Registration under GST
  • Law relate to GST : CGST, SGST, IGST, UGST, Cess
  • Input Tax & Input Tax Credit

Definition: Goods, Services, Supply, Taxable Person, Business, Place of Business, Reverse Charge, Composition Scheme and Exemption

 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 : NOV./DEC. 2020

  • Paper Code: UB06CCOM22
  • Title Of Paper: Financial Management-II
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I Management of Cash, Receivables, Inventory:
Motives for Holding Cash, Cash Budgeting examples, Credit Policy variables, Credit Evaluation, Types of Inventory, Computation of EOQ, Maximum level, Minimum Level, Recorder point and safety stock, ABC Analysis.		 25%
II Cost of Capital:
Concept of cost of Capital, Significance, Classification of cost,
Cost of Equity Capital, Cost of Preference Capital, Cost of Debt Capital, Examples of WACC.		 25%
III Financial Planning
Meaning, Characteristics, Factors affecting Financial Planning, Limitations of financial planning
Capitalization: Meaning, Theories of Capitalization- Types -Overcapitalization & Undercapitalization: Meaning, Causes, Symptoms, Effects & remedies		 25%
IV Capital Structure and Leverage:
Capital Structure:
Meaning, Features, Optimum capital structure, factors, Examples on EPS.
Leverage:
Meaning, Importance of Capital Gearing / Leverage
Types of Leverage (Theory & Examples) – Operating Leverage,
Financial Leverage, Composite / Total Leverage
(Examples Based on Preparation of Income Statement be taught)
Effects / Implications of Leverages, Trading on Equity – Merits and Limitations		 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 : Khan & Jain
  • Financial Management : R. S. Kulshreshta

SYLLABUS WILL EFFECT FROM: DECEMBER 2020

  • Paper Code: UB06CCOM23
  • Title Of Paper: Business Mathematics &Statistics–VI

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 Moments:
Meaning of a random variable, Definition of probability
distribution of random variable, Definition of Raw and Central moments. Relation between first four raw andcentral moments (without proof), Concep tof coefficient of Skewness and kurtosis and their interpretations, Simple examples for obtaining the measure by using raw data, grouped data and probability distribution.		 25%
II Decisiontheory:
Meaning of decision theory and its basic terminologies, Methods of solving decision problem
(i) Decision under uncertainty – Maxi-max principle, Maxi-min principle, Hurwitz’s principle and Laplace principle.
(ii)Decision under certainty when events probabilities are known-E.M.V,E.V.P.I.Simple examples and their interpretations.		 25%
III Testing of Hypothesis:
Meaning statistical hypothesis, Definitions of Null hypothesis, Alternate hypothesis, Simple and Composite hypothesis,Critical region, Type-1and Type-II errors, Level of significance, Power of tests. SMALL SAMPLE TESTS: Definition, Assumptions, and Properties of t-distribution. Test of Significance of the difference between Sample Mean and Population Mean.Test of Significance of the difference between Means of Two Small Samples. Paired test for difference of two Means.		 25%
IV CHI-SQARE TEST,FTEST AND ANALYSIS OF VARIANCE:
Definition and limitations of Chi-Squar etest, Goodness of fit, Test of Independence of Two Attribute and Yate’s Correction. F-test (only introduction), Meaning and Assumptions of Analysis of Variance.Analysis ofVariance for One Way Classification and its application.		 25%

REFERENCE

  • C.R.Kothari: Quantitative Techniques, Vikas Publishing House.
  • Sancheti & Kapoor :Business Mathematics. Sultan Chand & sons, New Delhi.
  • S.C.Gupta & V.K.Kapoor: Fundamental of Mathematical statistics, Sultan Chand & sons, NewDelhi.
  • Sancheti & Kapoor: Business Statistics. Sultan Chand & sons, New Delhi

SYLLABUS WITH EFFECT FROM: DECEMBER, 2020

  • Paper Code: UB06DCOM21
  • Title Of Paper: Advanced Accounting and Auditing – XI (Advanced Corporate Accounting)
  • Total Credit: 3

OBJECTIVE:

The Objective of this paper is to help students to acquire conceptual knowledge of Amalgamation of Companies, Mergers and Purchase, Accounting of Holding Company and Value Analysis.

Unit Description of Detail Weighting(%)
I Amalgamation of Companies:
Meaning of Amalgamation, Absorption & Reconstruction.
Purpose (objectives) of amalgamation.
Calculation of purchase consideration (Net Assets and considerationMethod). Accounting entries and ledger accounts in vendor company and purchasing company (New Company) as per Accounting Standard 14.
Balance Sheet in the books of purchasing company (New Company- Vertical Form)).		 25%
II Mergers and Purchase (As Per AS – 14):
Meaning of Mergers and Purchase
Types and Conditions of Merger and Purchase

  • Amalgamation in the nature of Merger.
  • Amalgamation in the nature of Purchase.

Methods of Merger

  • Pooling of Interest Method.
  • Purchase Method

Difference between Pooling of Interest Method and PurchaseMethod.
Examples of Mergers in the books of new company only.

 25%
III Accounting of Holding Company:
Meaning, Advantages, Disadvantages of Holding Company.
Examples of Consolidated Balance Sheet (Two Companies Only) with Adjustments of Capital and Revenue Profit or Loss, Inter Company Transaction and Unrealized		 25%
IV Value Analysis: (Theory Only)
Definition and Characteristics.
Types of Value.
Procedure of Value Analysis.
Techniques of Value Analysis.
Additional Techniques of Value Analysis.
TQM – Just in Time, ProductMix Optimization.
Advantages of Value Analysis.		 25%

REFERENCE BOOKS

  • Advanced Accounting – 2, Sehgal Ashok and Sehgal Deepak.
  • Advanced Accounts – Shukla M C and G raw l T S.
  • Problems and Solution in Adv Accounting – Gupta R L.
  • Company Accounts – Gupta R L and Radha swamy 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.
  • Advanced Management Accounting: Ravi M. Kishore
  • Accounting for Management: Dr. Jawaharlal

SYLLABUS WITH EFFECT FROM: DECEMBER. 2020

  • Paper Code: UB06DCOM22
  • Title Of Paper: Advanced Accounting and Auditing – XII
  • Total Credit: 3

OBJECTIVE:

The Objective of this paper is to help students to acquire conceptual knowledge of Hire Purchase
System, System & Procedure of Banks, Social Accounting and to learn Standard Costing based
on Overheads.

Unit Description of Detail Weighting(%)
I Accounting For Hire Purchase System: (Examples Only):
Meaning, Essential features of Hire Purchase System
Difference between Hire Purchase and Credit Sales. Examples of Hire Purchase Trading Account		 25%
II Accounting Systemand Procedure of Banks:
Introduction, Functions of a Bank
Important Provisions of Banking Regulation Act
Short Examples base on:

  • Interest on Doubtful Debts
  • Rebate on Bills Discounted
  • Transactions of Loan, Cash Credits & Overdrafts

New format of Profit & Loss Account of Bank ( Schedule – 13,14,15,16)

 25%
III Standard Costing: (Based on Overheads)
Overhead Variances:
Fixed and Variable, Expenditure Variance, Efficiency Variance, Capacity Variance and Calendar VarianceNote:
1. Rate of recovery of Overheads to be based on Labor time only.
2. Problems relating to finding out missing data are not expected.		 25%
IV Social Accounting:
Introduction
Development of idea of Social Responsibility
Internal & External Responsibility.
Scope of Social Responsibility Accounting
Model of presentation of Social Accounting in Indian Companies
Benefits of Social Accounting.		 25%

REFERENCE BOOKS

  • Advanced Accounting – 2, Sehgal Ashok and Sehgal Deepak.
  • Advanced Accounts – Shukla M C and Grawl T S.
  • Problems and Solution in Adv Accounting – Gupta R L.
  • Company Accounts – Gupta R L and Radha swamy 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: UB06GCOM21
  • Title Of Paper: Economics – VI (Business Economics-II)
  • Total Credit: 3

OBJECTIVE:

To acquaint candidates with tools of Managerial Economics.

Unit Description of Detail Weighting(%)
I Nature and Scope of Managerial Economics
Meaning and objectives of Managerial Economics.- Nature and scope of managerial economics.- Theory of decision making and business decision.		 25%
II Elasticity of Demand
Price elasticity – Methods, types and Uses–Income elasticity – concept and uses- Cross elasticity –Concept, Types and Uses, Promotional Elasticity and its Uses.		 25%
III Demand Forecasting
Demand Forecasting -Meaning, categories, purpose of forecasting. Steps involved in demand forecasting, determining scope of a forecasting exercise, determinants of demand forecasting, methods of demand forecasting		 25%
IV Market Structure and Revenue Relationship
Concepts and determinants – plant and firm- industry and firm- Revenue relationship. Breakeven point: Assumptions- arithmetic of breakeven analysis- evaluation.		 25%

BASIC TEXT & REFERENCE BOOKS

  • Economic theory and operation analysis- S.J. Baumol
  • Managerial economics- Samuel Paul
  • Introduction to ME- Savage and Small
  • Managerial economics- D.C. Haque
  • Economic Theory – Stonier Haque
  • Advance Economic theory- H.L. Ahuja
  • Managerial economics- P.L. Mehta
  • Managerial Economics- Gopal Krishna
  • Managerial Economics- G.S. Gupta
  • Principles of Management- I.M. Pandey
  • Managerial Economics-Thomas Maurice

SYLLABUS WITH EFFECT FROM : NOV./DEC. 2020

  • Paper Code: UB06SCOM21
  • Title Of Paper: Social Entrepreneurship
  • Total Credit: 3

OBJECTIVE:

The object of this course is to impart basic knowledge of Business Ethics, Corporate Social Responsibility, Corporate Governance and Social Responsibility Accounting.

Unit Description of Detail Weighting(%)
I Fundamentals of Social Entrepreneurship:
Concept of Social entrepreneur & entrepreneurship – Evolution, Need, Major Functions, Difference between Social and Commercial entrepreneurs, Areas of Social Entrepreneurship.		 25%
II Women Entrepreneurship:
Concept, Functions, Problems, Development of women entrepreneurship in India, Role of women Associations.		 25%
III Rural Entrepreneurship:
Concept, Need, Problems, NGO & Rural entrepreneurship – Development of rural entrepreneurship in India.		 25%
IV Trends in Social Entrepreneurship:
Major challenges, Major opportunities, Role of Government for growth of social entrepreneurship in country, Global trends in social entrepreneurship, Contribution of Successful Social entrepreneurs of India and Abroad.		 25%

BASIC TEXT & REFERENCE BOOKS

  • Social Entrepreneurship by Dr. Sanjay R. Ajmeri, Pothi.com
  • Social Entrepreneurship by David bournstein & Susan Devis, Oxford University Press.
  • Social Entrepreneurship – Meaning, Challenges and Strategies by HAmza El Fasiki, Lambart Academic Publication.
  • Entrepreneurship Development by S.S.Khanka
  • Entrepreneurship Development and Project Management by Neeta Baporikar. Entrepreneurial Development by Gupta and Shrinivasan.
    Page
Previous tab Next tab