Semester-V: Scheme of Examination and Courses of Reading For B. Com. (Prog.)
Semester-V: Scheme of Examination and Courses of Reading For B. Com. (Prog.)
Semester-V: Scheme of Examination and Courses of Reading For B. Com. (Prog.)
SEMESTER-V
1. Entrepreneurship Development
2. Personal Finance
GENERIC ELECTIVE (GE)
Course Objective
The course aims to make the learners understand the importance of human resources &
their effective management in organisations.
Course Contents
References
Additional Resources
• Awasthappa, K. Human Resource Management. Tata McGraw Hill Education.
• Muller-Camen, M., Croucher, R., & Leigh, S. (2016). Human Resource
Management: A Case Study Approach . CIPD. Viva Books.
Keywords
Human resource planning, Job analysis, Selection, Training, Job evaluation, e-HRM.
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Discipline Specific Elective (DSE-1)
2. PRINCIPLES OF MARKETING
Credits: 6
Course Objective
The objective of this course is to provide basic knowledge of concepts, principles, tools
and techniques of marketing.
Course Contents
Unit I
Introduction to Marketing::Meaning, Nature, Scope and Importance; Marketing
Philosophies; Marketing Mix.
Marketing Environment: Need for studying marketing environment; Micro
environmental factors- company, suppliers, marketing intermediaries, customers,
competitors, publics; Macro environmental factors – demographic, economic, natural,
technological, politico-legal and socio-cultural.
Unit II
Consumer Behaviour: Need for studying consumer behaviour; Types; Stages in
Consumer buying decision process; Factors influencing consumer buying decisions.
Market Selection: Market Segmentation- concept, importance, levels and bases of
segmenting consumer markets. Market Targeting- concept and factors affecting the
choices for market targeting. Product Positioning– concept and bases. Product
differentiation- concept and bases.
Unit III
Product Decisions: Concept and classification; Levels of Product; Product-mix
dimensions; Branding- concept, functions, types and qualities of good brand name;
Packaging and Labeling- concept and functions; Product support services.
New Product Development: Product life cycle– concept and marketing strategies; New
product development process.
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Unit IV
Unit V
Promotion Decisions: Communication process; Nature and Importance of Promotion;
Promotion mix concept and distinctive characteristics of advertising, personal selling,
sales promotion, public relations, publicity and direct marketing; Factors influencing
promotion mix decisions.
Contemporary Issues in Marketing: Relationship Marketing; Sustainable Marketing;
Rural marketing; Social marketing; Digital marketing; Ethical issues in marketing.
References
• Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing (14th ed.).
McGraw Hill.
• Kapoor, Neeru. Principles of Marketing PHI.
• Kotler, P., Armstrong, G. and Agnihotri, P. (2018). Principles of Marketing
(17th edition) Pearson Education. Indian edition.
• Sharma, K., & Aggarwal S. (2018). Principles of Marketing. Taxmann's.
Additional Resources
• Grewal, D. & Levy, M. (2017). Marketing (5thed.). McGraw-Hill Education.
• Kotler, P., Keller, K. L., Koshy, A., & Jha, M. (2013). Principles of Marketing:
A South Asian Perspective (13thed.). Pearson Education.
• Saxena, R. (2006). Marketing Management (3rd ed.). Tata Mc-Graw Hill.
Keywords
Targetmarket, Product, Price, Distribution, Promotion, Segmentation, Targeting, Positioni
ng,Branding, Packaging, Labelling, Consumer Behaviour, Marketing Environment.
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Discipline Specific Elective (DSE-2)
1. FUNDAMENTALS OF FINANCIAL MANAGEMENT
Credits: 6
Course Objective
To familiarize the students with the basic principles and practices of financial
management.
Course Contents
Unit I: Introduction
Nature, scope and objectives of financial management, Time value of money, Risk and
Return.
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Unit V: Working Capital Decision
Concepts of Working Capital, Operating & Cash Cycles, sources of short-term finance,
working capital estimation, cash management, receivables management, inventory
management.
Practical
Note: Spreadsheet is the recommended software for doing basic calculations in finance
and hence can be used for giving students subject related assignments for their
internal assessment purposes.
References
• Pandey, I M. Essentials of Financial Management. Vikas Publications.
• Rustagi, R.P. Basic Financial Management, Sultan Chand, New delhi
• Singh, J.K. Financial Management- Theory & Practice, Galgotia Publishing
Company.
• Singh, Surender and Kaur, Rajeev, Basic Financial Management, Scholor Tech Press
New Delhi.
• Tripathi, Vanita, Basic Financial Management” Taxmann Publications. Additional
Resources
• Chandra, P. Financial Management-Theory and Practice., Tata McGraw Hill.
• Horne, Van., James, C., and John, Wachowicz. Fundamentals of Financial
Management. Pearson Education.
• Khan, M.Y. and Jain P.K. Financial management: Text and Problems. Tata McGraw
Hill.
• Singh, Preeti. Financial Management. Ane Books Pvt. Ltd, New Delhi.
Keywords
Financial Management, Time Value of Money, Risk and Return, Capital Budgeting,
Capital Structure, Dividend Decisions, Working Capital Management.
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Discipline Specific Elective (DSE)
2. INDUSTRIAL LAWS
Credits: 6
Course Objective
To familiarize the students with the understanding and provisions of industrial related
laws. Case studies and problems involving issues in industrial laws are required to be
discussed.
Course Contents
Unit I: The Employees Provident Fund & Miscellaneous Provisions Act, 1952
Definitions; Schemes under the Act – Employees’ Provident Fund Scheme;
Employees’
Pension Scheme, 1995; Employees’ Deposit linked Insurance Scheme.
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Unit IV: Payment of Gratuity Act, 1972
References
• Bhushan, Bharat., Kapoor, N.D., Abbi, Rajni, “Elements of Industrial Law”.
Sultan Chand & Sons Pvt. Ltd.
• Malik, K. L. (2017). Industrial Laws and Labour Laws, Eastern Book Company,
Lucknow.
• Sharma, J. P. (2018). Simplified Approach to Labour Laws. New Delhi. Bharat
Law House Pvt. Ltd.
• Singh, Avtar. (2017). Introduction to Labour and Industrial Laws.Nagpur.
Wadhwa and Company.
Additional Resources
• Arora Sushma, and Arora R. (2017), Industrial Laws, Taxmann Pvt Ltd.
• Institute of Company Secretaries of India, “ Executive Programme-Module II,
Paper 5 Economic and Labour Laws”, New Delhi.
• Srivastava, S. C. (2012). Industrial Relations & Labour Laws. Vikas Publishing
House (P) Ltd.
Keywords
Employee’s Compensation Act, 1923 Payment of Gratuity Act, 1972 The Payment of
Bonus Act, 1965 Payment of Wages Act, 1936.
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Skill Enhancement Course (SEC)
1. ENTREPRENEURSHIP DEVELOPMENT
Credits: 4
Course Objective
The aim of this paper is to make students aware of the concept, need and relevance of
entrepreneurship in the contemporary Indian society and further create a desire among the
students towards entrepreneurial orientation and see it as an alternative career options.
Course Contents
Unit I: Introduction
Entrepreneurship- concept, functions, need and its relevance in Indian society; Pros and
cons of entrepreneurship; Entrepreneurship as a creative response to society’s problem;
Dimensions of entrepreneurship- intrapreneurship, social entrepreneurship;
Entrepreneurship and new challenges of globalization.
References
• Brandt, S. C. Entrepreneuring: The Ten Commandments for Building a Growth
company. MacMillan Business Books.
• Dollinger, M. J. Entrepreneurship: Strategies and Resources. Illinois: Irwin.
• Holt, D. H. Entrepreneurship: New Venture Creation. New Delhi: Prentice Hall of
India.
• Panda, S. C. Entrepreneurship Development. New Delhi: Anmol Publications.
• Taneja, S., & Gupta, S. L. Entrepreneurship Development-New Venture creation.
New Delhi: Galgotia Publishing House.
• Vasper, K. H. New Venture Strategies (Revised Edition ed.). New Jersey: Prentice-
Hall.
Keywords
Relationship Management, Venture Capital, Business Incubators, Project Appraisal,
Business Plan, Opportunity Sensing, Intrapreneurship.
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Skill Enhancement Course (SEC)
2. PERSONAL FINANCE
Credits : 4
Course Objective
To familiarize the students with different aspects of financial planning like savings,
investment, taxation, insurance & retirement planning and to develop necessary skills to
become a successful financial planner.
Course Contents
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Practical
Note: Practical exposure is recommended to develop skills required for a financial
planner.
References
• Introduction to Financial Planning (4th Edition 2017) – Indian Institute of Banking
& Finance.
• Sinha, Madhu. Financial Planning: A Ready Reckoner July 2017, McGraw Hill.
Additional Resources
• Halan, Monika. Lets Talk Money: You've Worked Hard for It, Now Make It Work
for You July 2018 Harper Business.
• Pandit, Amar The Only Financial Planning Book that You Will Ever Need , Network
18 Publications Ltd.
Keywords
Personal Finance, Financial Planning, Investment Planning, Personal Tax
Planning, Insurance Planning and Retirement Planning.
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Generic Elective
Economics : Principles of Microeconomics (PGE51)
Credit: 6
Course Objective
This course intends to expose the student to the basic principles in Microeconomics
and their applications. The course will illustrate how microeconomic concepts can be
applied to analyse real-life economic situations.
Unit 1
Introduction
Problem of scarcity and choice: scarcity, choice and opportunity cost; production
possibility frontier; economic systems
Applications of demand and supply: price rationing, price floors, consumer surplus,
producer surplus
Unit 2
Consumer Theory
Unit 3
Production and Costs
Costs: costs in the short run, costs in the long run, revenue and profit maximisation,
minimising losses, short run industry supply curve, economies and diseconomies of
scale, long run adjustments
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Unit 4
Perfect Competition
References
Keywords
Supply, demand, elasticity, consumer behaviour, firm behaviour, perfect competition,
efficiency, welfare
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