Bcom Professional Semester V To Vi Gndu

FACULTY OF ECONOMICS & BUSINESS
SYLLABUS
FOR
B.COM. (PROFESSIONAL)
(Semester V VI)
Session: 201617
GURU NANAK DEV UNIVERSITY

AMRITSAR
Note: (i) Copy rights are reserved.
Nobody is allowed to print it in any form.
Defaulters will be prosecuted.
(ii) Subject to change in the syllabi at any time.
Please visit the University website time to time.
1
B.Com (Professional) Semester System
SCHEME OF COURSES
SEMESTER V:
Course
Code
Maximum Marks
Course Title
BCP 501
BCP 502
Financial Management
Human Resource Management
BCP 503
Income Tax and E filing
Th.
40
50
50
Prac.
10
Number of
Lectures (L)
Total
50
BCP
Option 1 ( Subject 1)
50
BCP
50
BCP
50
BCP
50
Select combination of any two specializations out of the following five options
Option 1
Accounting and Taxation
BCP 511
Financial Auditing
50
BCP 512
Personal Tax Planning
50
Option 2
Marketing
BCP 521
Consumer Behaviour
50
BCP 522
Advertising and Sales Management
50
Option 3
Financial Markets
Money Market instruments and
50
BCP 531
operations
BCP 532
Fundamentals of Capital Market
50
Option 4
Banking and Insurance
BCP 541
Principles and Practice of Insurance
50
BCP 542
Principles and Practice of Banking
50
Option 5
International Business
BCP 551
Fundamentals of International Trade
50
BCP 552
International Business Environment
50
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
Tutorials
(T) per
week
2
B.Com (Professional) Semester System
SCHEME OF COURSES
SEMESTER VI:
Course
Code
Course Title
BCP 601 Entrepreneurship and Project Management

BCP 602 Organizational Behaviour
BCP 603 Fundamentals of Investment Management
BCP 604 Operations Management
BCP 605 Viva Voce
BCP
Specialization Subject 1
BCP
BCP
Select any one specialization out of the following five options
Option 1
Accounting and Taxation
BCP 611
Public Finance And Taxation
BCP 612
Internal Audit and Control
BCP 613
EAccounting
Option 2
Marketing
BCP 621
Contemporary Issues In Marketing
BCP 622
Retail Management
BCP 623
E Marketing
Option 3
Financial Markets
BCP 631
Management of Financial Institutions
BCP 632
Financial Services in India
BCP 633
Portfolio Management
Option 4
Banking and Insurance
BCP 641
Insurance Claim Management
BCP 642
Marketing of Financial Products
BCP 643
Banking Law and Regulation
Option 5
International Business
BCP 651
International Financial Management
BCP 652
International Marketing
BCP 653
International Organizations and Foreign Trade
Maximum
Marks
50
50
50
50
50
Number of
Lectures
(L)
6
6
6
6
50
50
50
6
6
6
50
50
50
6
6
6
50
50
50
6
6
6
50
50
50
6
6
6
50
50
50
6
6
6
Tutorials
(T) per
week
3
B.Com (Professional) Semester V
BCP 501: FINANCIAL MANAGEMENT
Time: 3 Hours
Max. Marks: 50
Note: The question paper covering the entire course shall be divided into three sections.
Section A: It will have question No.1 consisting of 12 very short answer questions from the
entire syllabus with answer to each question up to five lines in length. Students will
attempt 10 questions. Each question will carry one mark; the total weightage being
10 marks.
Section B: It will consist of essay type/numerical questions up to five pages in length.
Four questions numbering 2, 3, 4 and 5 will be set by the examiner from PartI of
the syllabus. The candidates will be required to attempt any two questions. Each
question will carry 10 marks. The total weightage of this section shall be 20 marks.
Section C: It will consist of essay type/numerical questions with answer to each question up to
five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the
examiner from partII of the syllabus. The candidates will be required to attempt
any two questions. Each question will carry 10 marks. The total weightage of the
section shall be 20 marks.
PART A
Introduction: Nature, Scope and Objective of Financial Management. Finance Function. Role of
Finance Manager.
Capital Budgeting Decision: Process, Cash Flow Estimation, Techniques: Payback Period
Method, Accounting Rate of Return, Net Present Value (NPV), Profitability Index, Internal Rate
of Return (IRR), Modified Internal Rate of Return (MIRR), Capital Budgeting under Risk
Certainty Equivalent Approach and Risk Adjusted Discount Rate.
Financing Decision: Estimation of Components of Cost of Capital, Methods for Calculating Cost
of Equity Capital, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital,
Weighted Average Cost of Capital (WACC) and Marginal Cost of Capital,
PART B
Capitalization (Over and Under), Capital Structure Theories of Capital Structure
(Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and
Financial Leverage, Determinants of Capital Structure.
Dividend Decision: Theories of Relevance and Irrelevance of Dividend Decision for Corporate
Valuation Walters Model, Gordons Model, MM Approach, Cash and Stock Dividends,
Dividend Policies in Practice.
Working Capital Decision: Concepts of Working Capital, Operating & Cash Cycles, Risk Return
Trade off, Working Capital Estimation,
4
Suggested Readings:
1. Pandey, I.M., Financial Management, Vikas Publishing House, Delhi.
2. Van Horne. J.G. and J.M. Wachowicz Jr., Fundamentals of Financial Management,
PrenticeHall, Delhi.
3. Van Horne, James G. Financial Management and Policy, Prentice Hall, Delhi,
4. Pinches, George E, Essentials of Financial Management, Harper and Row, New York,
5. Khan MY, Jain PK, Financial Management, Tata McGraw Hill, New Delhi.
6. Archer, Stephen, H., Choate G Marc, Racette, George, Financial Management,
John Wiley, New York
7. Block, Stanley B, Geoffrey A Hilt, Foundations of Financial Management,
Richard D.Jrwin, Homewood lllinois
Note: Latest edition of suggested books may be considered.
5
BCP: 502 HUMAN RESOURCE MANAGEMENT
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Human Resource Management: Relevance and spectrum; Role and competencies of
HR Manager; Challenges of HR Manager Workforce Diversity, Empowerment, Technological
Changes, Downsizing, Voluntary Retirement Scheme, Work life Balance.
Acquisition of Human Resource Human Resource Planning and Job Analysis: An Overview;
Recruitment Concept and Sources; Selection Concept and Process; Placement, Induction, and
Socialization.
PART B
Training and Development: Concept and Importance; Identifying Training and Development
Needs; Designing Training Programme; Training MethodsApprenticeship, Understudy, Job
Rotation, Vestibule Training; Development Methods Case Study, Role \Playing, Sensitivity
Training, InBasket, Management Games, Conferences and Seminars.
Performance Appraisal System: Nature and Objectives; Methods of Performance Appraisal
Ranking, Graphic Rating Scale, Checklist, Management by Objectives, 360 Degree Appraisal;
Employee Counselling; Potential Appraisal; Transfer and Promotion.
Suggested Readings:
1. Dessler, Gary, Human Resource Management, Pearson Education Asia, New Delhi.
2. Durai, Pravin, Human Resource Management, Pearson, New Delhi.
3. Noe, Raymond A., Hollenbeck, John R, Gerhart, Barry, Wright, Patrick M., Human
Resource Management: Gaining a Competitive Advantage, McGrawHill, New Delhi.
4. Mathis, Robert L. and Jackson, John H., Human Resource Management,, Thomson,
New Delhi.
5. Gomez, Meja, Balkin, Cardy, Managing Human Resources, Pearson Education,
New Delhi.
6. Aswathappa, K., Human Resource Management Text and Cases , Tata McGraw Hill,
New Delhi.
6
BCP 503: INCOME TAX AND EFILING
Time: 3 Hours
Max. Marks: 50
Theory: 40
Practical: 10
Note: 1.The question paper covering the entire course shall be divided into three sections.
2. The candidates are allowed to use [NonScientific] calculator.
Section A: This part (Q:1) will consist of 10 very short answer questions from the entire
syllabus with answer to each question up to five lines in length. Students will have
to attempt 8 questions. Each question will carry one mark; The total weightage
being 8 marks.
Five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the
examiner from PartII of the syllabus. The candidates will be required to attempt
PART A
Basic concepts: Income, Agricultural Income, Person, Assessee, Assessment Year, Previous
Year, Gross Total Income, Total Income. Residential Status Tax Incidence and Residential
Status Exempted income under section 10(1), 10(2), 10(2A), 10(5), 10(7), 10(10), 10(10A),
10(10AA), 10(10B), 10(10D), 10(11), 10(12), 10(13), 10(13A), 10(14), 10(16), 10(32), 10(34),
10(35), 10(36), 10(37), 10(38).
Computation of income under different heads Salaries, Income from house property
Profits and gains of business or profession. Sections to be covered are: Sec28, 29, 30, 31, 32,
35, 36, 37, 40(a), 40(b), 40A, 43B, 44AA, 44AB, 44AD and 44AE.
7
PART B
Capital Gains: Basis of Charge. Meaning of capital assets. Classification of capital assets and
their tax implication. Meaning of Transfer; Elementary Knowledge of Transactions not to be
Treated as Transaction of Transfer. Computation of Capital Gains( Depreciable and
NonDepreciable Assets) Special cases to be covered Conversion of Capital assets into stock
in Trade; Compulsory acquisition of assets; Self generated assets; Transfer of bonus shares.
Exemptions to be covered: Sec 54, 54B, 54EC, 54F, 54H.
Computation of tax liability under section 111A and 112
Capital gain provisions related to Individual and Firm need to be covered.
Income from other sources [excluding Sec2(22)] Computation of Total Income and Tax
Liability of an individual.
Clubbing of income and Aggregation of income and setoff and carry forward of losses
(excluding Sec94(7) and 94(8)
Deductions from Gross Total Income; Section 80A, 80AB, 80AC, 80C, 80CCC, 80CCD,
80CCG, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80GGA, 80GGC, 80TTA and 80U.
Computation of total income and tax liability of individuals and firms.
Practical Lab on EFiling of Returns
Suggested Readings:
1. Ahuja, Girish and Ravi Gupta., Systematic Approach to Income Tax, Bharat Law House,
Delhi.
2. Singhania, Vinod K., and Kapil Singhania, TDS Computation and E filing of TDS
Returns, Taxmann Publications Pvt. Ltd., New Delhi.
3. Singhania, Vinod K., Tax Computation and Efiling of Income Tax Returns, Taxmann
Publications Pvt. Ltd., New Delhi.
8
OptionI: Accounting and Taxation
BCP 511: FINANCIAL AUDITING
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Definitions & Objectives of Auditing, basic principles and techniques,
Types of Audit, Cost Audit, Tax Audit and Management Audit. location of errors, generally
accepted auditing practice, audit evidence.
Audit function of an auditor, Integrity, Objectivity and independence of an auditor, section 226,
section 314 and code of ethics.
Audit planning, factors affecting audit planning, audit programming and quality control for audit
Considerations of laws and regulations in an audit of financial statements and audit procedures.
PART B
Audit of Limited Companies:
(i) Company Auditor: Qualifications and
Remuneration, Rights, Duties and Liabilities.
disqualifications,
Appointment,
(ii) Audit Committee

(iii) Auditors Report: Contents and Types. Auditors certificates
(iv) Emphasis on Companies (Auditors Report) order, 2003 (CARO 2003)
(v) Liabilities of Statutory Auditors in case of noncompliance.
Removal,
9
Suggested Readings:
1. Jha, Aruna, A Students Guide to Auditing. Taxmann.
2. Ghatalia, S.V., Practical Auditing, Allied Publishers Private Ltd., New Delhi.
3. Sharma, T.R., Auditing: Principles and Problems, Sahitya Bhawan Publication, Agra.
4. Singh, A. K. and Gupta Lovleen, Auditing Theory and Practice, Galgotia Publishing
Company.
5. Alvin, S.A. Arens and K. Loebbecke James, Auditing: An Integrated Approach,
Prentice Hall.
6. Michael Chris Knapp, Contemporary Auditing, Real Issues and Cases, Thomson Learning
7. Publications of ICAI. (CARO).
8. Tandon B.N., Sudharsanam S., Sundharabahu S, A handbook of Practical auditing,
S. Chand and company ltd.
9. Gupta, kamal and Arora Ashok, Fundamentals of Auditing, Tata Mcgraw Hill,
New Delhi.
10. Bigg, W Walter, Practical Auditing, 2008, Allied Publishers Limited, New Delhi.
11. Pagare. Dinkar, Basics of Auditing, 2008, Sultan Chand & Sons Publications: New Delhi
10
Option I: Accounting and Taxation
BCP 512: PERSONAL TAX PLANNING
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Concept of tax planning: Meaning of tax planning, tax avoidance and tax evasion; objective of
tax planning, Basic framework of Income tax law; meaning of a few frequently used terms like
assesse, previous year, assessment year, Gross total income, Total taxable income, deduction,
exemption.
Tax Planning with reference to Residential status Relevance of residential status in computing
taxable income Determination of Residential status of an individual Relationship between
residential status and incidence of tax Area of Tax Planning Case Study
Provisions in brief relating to concept of agricultural income and tax treatment of agricultural
income
Tax Planning with Reference to Salary Income: Summarized provisions relating to
computation of income under the head salary. Taxation of present benefits
Bonus, Fees and Commission

Meaning, Types and tax Implications of allowances
Meaning, types, Valuation and tax Implication of perquisites
Allowances vs. Perquisites
Terminal benefits like gratuity, leave encashment, commuted pension, tax relief u/s 89(1)
Case studies based on designing pay package
11
PART B
Tax Planning in respect of income from house property, capital gains and income from
other sources Computation of Income from House Property; Permissible deductions;
identifying area of tax planning based on tax implication; Summarized provisions relating to
computations of capital gains and tax liability; Based on tax implications, identifying assets
which do not attract capital gains tax, transaction which are not to be treated as transaction of
transfer; identifying leading areas of tax planning; Summarized provisions relating to
computation of income from other sources; Identifying incomes which are exempt (Dividend
from domestic company; interest income governed by sec. 10(15); Gift covered by exception.
Total income and tax liability Summarized provisions relating to clubbing of income; Areas
of tax planning How to avoid attractions of such provisions; Summarized provisions relating to
set off of losses; areas of tax planning; Summarized provisions relating to deduction permissible
u/s 80C, 80 CCC, 80CCD, 80CCG, 80D, 80DD, 80DDB, 80E, 80EE , 80G, 80GG, 80TTA &
80U. Area of tax planning case study; Computation of Total Income and Tax Liabilities of
individuals; Due date of filing return of income/ SelfAssessment u/s 140A
Planning with Reference to Wealth Tax Wealth tax provisions in brief; Incidence of Tax
liability; Valuation of Immovable Property; Computation of Tax Liability; Area of tax planning
Suggested Reading:
1. Singhania, Vinod K.; Singhania, Kapil and Monica Singhania, Direct Taxes Planning
and Management, Taxmann Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta, Corporate Tax Planning and Management,
Bharat Law House, Delhi.
3. Goyal, S.P., Direct Tax Planning, Sahitya Bhawan publication, Agra.
4. Acharya, Shuklendra and M.G. Gurha, Tax Planning under Direct Taxes,
Modern Law Publication, Allahabad.
Note:
Latest Amendments to the relevant Acts and new rules, and articles by tax consultants in
leading newspapers such as Economic Times and Financial Express may also be referred.
Latest edition of suggested books may be considered
12
Option II: Marketing
BCP 521: CONSUMER BEHAVIOUR
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Introduction to Consumer Behaviour; Consumer Behaviour and Marketing Strategy. Consumer
Motivation: Nature of motivation; Types of consumer needs and motives; Dynamics of
motivation; Need conflict; Need Hierarchy Theory of Motivation and its applications;
Measurement of Motives.
Personality and Consumer Behaviour: Definition of personality; Theories of personality;
Personality and consumer diversity; Self concept and self image.
Consumer Perception: Elements of perception; Dynamics of perception, Perceptual process;
Perception and marketing strategy; Perceived risk.
PART B
Consumer Learning: Elements of consumer learning; Behavioural theories and Cognitive
theories of learning. Consumer Attitude Formation: Definition of attitudes; Structural models of
attitudes; Attitude Theories; Attitude formation; Strategies of attitude change; Measuring
Attitude.
Reference Group and Family Influences: Power of reference groups; Types of consumer related
reference groups; Celebrity and other reference group appeals; Family decision making and
consumption related roles; Family life cycle.
Suggested Readings:
1. Loudon and Bitta, Consumer Behaviour, 4th edition, Tata Mc Graw
2. Bennet and Kassarjian, Consumer Behaviour, Prentice Hall of India
3. Batra and Kazmi, Consumer Behaviour, Text & cases, Excel Books
4. Schiffman and Kannak, Consumer Behaviour, Pearson Education
13
BCP 522: ADVERTISEMENT AND SALES MANAGEMENT

Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Nature and scope and functions of advertising, Classification of advertising, Advertising as an
element of Marketing Mix, Marketing communication Process.
Setting Advertising Objectives, Functions of objectives, Behavioural Dynamics, the DAGMAR
Approach, Segmentation and Positioning Strategies. Building Advertising Programme: Message,
Theme, Copy, Appeals Layout. Advertising Media: Media Planning, Media Selection and
Scheduling Advertising Budget. Measuring Advertising Effectiveness: Pretesting and Post
testing copy.
Advertising Agency: Organisation Structure, Role and Functions
Methods of Compensation. Legal, Ethical and Social Aspects of Advertising.
PART B
Nature and Scope of Sales Management ; Setting and Formulating Personal Selling Objectives;
Recruiting and Selecting Sales Personnel; Developing and Conducting Sales Training
Programmes; Designing and Administering Compensation Plans; Supervision of Salesmen;
Motivating Sales Personnel; Sales Meetings and Sales Contests; Designing Territories and
Allocating Sales Efforts; Objectives and Quotas for Sales Personnel; Developing and Managing/
Sales Evaluation Programme Sales Cost and Cost Analysis.
14
Suggested Readings:
1. Belch and Belch, Advertising. McGraw Hill Co.
2. Burnett, Wells, and Moriatty, Advertising: Principles and Practice, 5th Ed. Prentice Hall
of India, New Delhi.
3. Batra, Myers and Aakers, Advertising Management, 5th Ed., Prentice Hall of India,
New Delhi.
4. William, J. Stanton and Rosann Spiro, Management of Sales Force, 10th Ed., Irwin
McGraw Hill.
5. Richard, H. Buskirk and Bruce, D Buskirk, Selling: Principles, and Practice, 14th Ed.,
McGraw Hill, Inc.
6. Eugene, M. Johnson, David, L. Kurtz, and Berhard, E Schening, Sales Management;
Concepts, Practices and Cases, 2nd Ed., McGraw Hill.
7. Dasgupta, Sales Management in the Indian Perspective, Prentice Hall of India,
New Delhi.
8. Richard, R. Still, Edward W. Cundiff and Norman P. Govoni, Sales Management, 5th Ed.,
Prentice Hall of India, New Delhi.
9. Terence A. Shimp, Advertising and Promotion: An IMC Approach, South Western,
Cengage Learning.
10. Sharma, Kavita, Advertising: Planning and Decision Marketing, First Edition,
Taxmann Publication Pvt. Ltd.
15
Option III: Financial Markets
BCP 531: Money Market Instruments and Operations
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
IntroductionStructure, Functions of Money Market in India, Growth of Indian Money Market,
Capital Market Vs. Money Market, Money Market Participants
Composition of Money Market: Lenders and Borrowers
Defects of Indian Money Market
Requisites of a Developed Money Market
Discount and Finance House of India
Unorganised Money Market: The Indigenous Bankers and Money Lenders
Call Money Market: Meaning, Features, Benefits, Indian Call Money Market A Profile,
Participants.
PART B
Commercial Paper Market: Meaning, Features
Commercial Bill Market: Meaning, Importance, Shortcomings Of Indian Bill Market.
Certificate of Deposits: Meaning, Features, Time Deposit Vs. Certificate Of Deposits
Treasury Bills Market: Meaning, Features, Benefits.
16
Suggested Readings:
1. Gomez, C., Financial Markets, Institutions and Financial Services, PHI Learning Private
Limited.
2. Ghosh, Alak, Emerging money markets in India, Deep and Deep Publications.
3. Fischer, D.E. and Jordan, R.J., Security Analysis and Portfolio Management. 6th Ed,
PrenticeHall, India.
4. Pathak, B.V. , Indian Financial System, Pearson Education
5. Mechiraju, H.R., Indian Financial System, 3rd Edition (2009), Vikas Publishing House
6. Khan, M.Y., Indian Financial System: Theory and Practices, 4th Edition (2004),
Tata McGraw Hill.
17
BCP 532: Fundamentals of Capital Market
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
IntroductionStructure, Functions of Capital Market in India
Growth of Indian Capital Market
Capital Market Participants
Regulation of Capital Market: Control of Capital Issues, SEBI, Securities Contracts Regulation
Act, 1956.
Primary Market and Secondary Market
Methods of Floatation of New Shares
Recent Reforms in Indian Capital Market.
PART B
Instruments in Capital Market Ownership Securities, Creditorship Securities and Gilt Edged
Securities.
Shares (Equity and Preference), Warrants, Bonds and Its Types, GDRs, ADRs, ETFs, Mutual
Funds, Derivatives (Forwards, Futures and Options).
Stock ExchangesStock Exchanges in India, Organisation, Management, Membership, Rules of
Stock Exchange, Recognition, Speculation.
Trading Mechanism of Stock Exchange
Security Market IndicesUses of Security Market Indices, Types Of Indices.
18
Suggested Readings:
1. Fischer, D.E. and Jordan, R.J., Security Analysis and Portfolio Management. 6e, Prentice
Hall, India.
2. Pathak, B.V. , Indian Financial System, Pearson Education
3. Khan, M.Y., Indian Financial System: Theory and Practices, 4th edition (2004), Tata
McGraw Hill.
4. Gomez, C., Financial Markets, Institutions and Financial Services, PHI Learning Private
Limited.
5. Raghunathan, V., Stock Exchange and Investments, Tata McGrawHi1l.
6. Kulshreshtha, C.M., Mastering Mutual Funds, Vision Books.
19
Option IV: Banking and Insurance
BCP 541: PRINCIPLES AND PRACTICE OF INSURANCE
Time: 3 Hours
Max. Marks: 50
10 marks.
Section C: It will consist of essay type/numerical questions with answer to each question upto
PART A
Nature of insurance business, insurance business environment in India, Insurance sector in India.
Life Insurance: Introduction to Life insurance, principles of life insurance, Financial planning
and life insurance.
Plans/Policies of Life insurance: Different types of life insurance plans Term Plan
Endowment Plan Money Back Insurance Plan WholeLife Insurance Plan Unit Linked
Insurance Plans (ULIPs) Joint Life Insurance Plans Child Insurance Plans Rider benefits.
Industrial life insurance Group insurance Keyman insurance Health insurance and its types.
Annuities: Understand the concept of annuity Different types of annuity plans Advantages
and disadvantages of annuity Annuity Vs Life Insurance
PART B
Policy documents: Importance of a policy document Format of a policy document Policy
schedule and its various components Conditions and privileges in a policy document
Duplicate policies.
Premium payment, policy lapse and revival: Different types of premium Different factors
considered in calculating premium Bonus in policies Different types of bonus in life
insurance policies, Premium calculations Surrender value and nonforfeiture options Revival
of lapsed policies and its types
Nature of general insurance, general insurance industry in India.
Underwriting: Objectives and approach Underwriting policy
20
Suggested Readings:
1. Gupta, P. K., Insurance and Risk Management, Himalaya Publishing House, Delhi.
2. Singh, Avtar, Principles of Insurance Law, Easter Book Co.
3. Tripathy, N. P., Insurance : Theory and Practice, Prentice Hall of India P Ltd,
4.
5.
6.
7.
8.
New Delhi
Periasamy, Principles and Practice of Insurance, Himalaya Publishing House
George, Rejda, Principles of Risk Management and Insurance, 13th Edition,
Pearson Education.
Dorfman, Mark S., Introduction to Risk Management and Insurance, 8th Edition,
Pearson Education, Delhi
Sahoo and Das, Insurance Management: Text and Cases, 2009, Himalaya Publication,
New Delhi
Misra, M.N and Mishra S.B., Insurance principles and practices, 2009,
S. Chand Publication, New Delhi.
21
BCP 542: PRINCIPLES AND PRACTICE OF BANKING
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Role and Functions of banks in the Indian Financial system
Opening of accounts for various types of customers minors joint account holders HUF
NRI firms companies trusts societies Govt. and public bodies
Principles of lending various credit Products/ Facilities (Brief outline of procedures and
practices) working capital and term loans Credit Appraisal Techniques Approach to lending
credit
management
credit
monitoring
NPA
Management
Agriculture/SMEs/SHGs/SSI/Tiny Sector financing

Different types of documents; Documentation Procedures; Stamping of documents Securities
Different modes of charging types of collaterals and their characteristics. Fair Practices for
Debt Collection
PART B
Electronic Banking Core Banking Electronic products
Banking Technology Distribution channels Teller Machines at the Bank Counters Cash
dispensers ATMs Electronic Payment systems On line Banking , smart cards, cheque
truncation, Electronic funds transfer systems.
Risk and security issues of IT in banking Protecting the confidentiality and secrecy of data
business continuity plans.
New Products and Services Factoring, Securitisation, bancassurance, Mutual Funds etc.
Alliances/mergers/consolidation in bank industry.
22
Suggested Readings:
1. Tannan, Banking law and Practice in India, 2010, Lexis Nexis Butterworths Wadhwa
Nagpur
2. Khurana and Anjum,
K. P. Publications
Lexis
Nexis
3. Maheshwari, S.N. and Maheshwari,

Kalyani Publishers, New Delhi.
Butterworths
S.K.,
Wadhwa
Banking
Law
Nagpur,
and
2010,
Practice,
4. Mittal R.K., Saini A.K. and Dhingra Sanjay, Emerging Trends in the Banking Sector,
Macmillan.
5. Sundaram and Varshney , Banking Theory Law and Practice, Sultan Chand and Sons
Pub1isher.
Note: Latest Edition of suggested books may be considered.
23
Option V: International Business
BCP 551: FUNDAMENTALS OF INTERNATIONAL TRADE
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Theoretical Foundation of International Business and globalization, drivers of globalization.
Modes of entry into International Business internationalisation process and managerial
implications.
Multinational Corporations: meaning, types, contribution of MNCs in economic growth.
International Trade Theories: Absolute Advantage Theory, Comparative Cost Theory,
implications.
Balance of payments and its elements, foreign Direct Investment: meaning, types, effects on
economy, currency convertibility
PART B
Understanding Foreign Exchange The Foreign Exchange Market, arbitrage, speculation, hedging
The exchange rate mechanism; theories of foreign exchange rate determination
(fixed and flexible )
Types of Foreign Exchange Markets and Transactions, Quoting Foreign Exchange Rates, Spread,
Official and Free Market Rates, Cross Rates, Forward Rates, Quoting Forward Rates
Suggested Readings:
1. Verma, M. L., International Trade, Vikas Publication House Pvt. Ltd., New Delhi.
2. Lindert, Peter H., International Economics, All India Traveller Book Seller, Delhi
3. Bhalla, V. K. and Shiva, Ramu S., International Business Environment and Management,
Arnold Publishing Pvt. Ltd.
4. Fathehi, Kamal, International Management A Cross Cultural and Functional Perspective,
Prentice Hall, New Jersey
24
BCP 552: INTERNATIONAL BUSINESS ENVIRONMENT
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
International Business Environment: National and foreign environments and their
componentseconomic, cultural and politicallegal environments; Global trading environment,
recent trends in Indias foreign trade.
History of the International Financial System The rise and Fall of Bretton Woods, The
European Monetary System, Globalisation and the Growth of Derivatives
Foreign Trade promotion measures and organizations in India; Special economic zones (SEZs)
and 100% export oriented units (EOUs); Measures for promoting foreign investments into and
from India; Indian joint ventures and acquisitions abroad.
Developments and Issues in International Business: Outsourcing and its potentials for India;
Strategic alliances, mergers and acquisitions; Role of IT in international business; International
business and ecological considerations.
PART B
Corporate Exposure Management: Alternative Definitions of Foreign Exchange Risk.
Exposure Information System, Alternative Strategies for Exposure Management, Exposure
Management Techniques, Organisation of the Exposure Management Function; Parameters and
Constraints on Exposure Management:
Theory and practice of Forecasting Exchange Rates Economic Fundamentals, Financial and
Socio Political Factors, Technical Analysis;
India and World Trade, Import and Export Policy, Direction and Quantum of India's Exports;
Institutional Infrastructure for Export Promotion; Export Promotion Councils
25
Suggested Readings:
1. Daniel, John D., Radebangh, Lee H. and Sulivan Daniel P., International Business
Environment and Operations, 10th Edition, Prentice Hall PTR, New Delhi.
2. Czinkota Michael R., Ronbiben Iikka A. Ronkainen A. and Moffet Micheal H.,
International Business, 6th Edition (2005), Thomson, South Western, Bangalore.
3. C. Paul, Hallwood and Ronald, Macdonald, International Money and Finance, Blackwell,
Oxford U.K.
4. Sharan, Vyuptakesh, International Business Concept, Environment and Strategy,
2nd Edition (2006), Pearson Education, Delhi.
5. Hill, Charles W.L. and Jain, Arun Kumar, International Business Competing in the Global
Market Place, 5th Edition (2006), The McGraw Hill Publishing Co. Ltd., New Delhi.
26
B.Com (Professional) Semester VI
BCP 601: ENTREPRENEURSHIP AND PROJECT MANAGEMENT
Time: 3 Hours
Max. Marks: 50
Section A:
It will have question No.1 consisting of 12 very short answer questions from the
10 marks.
Section B:
It will consist of essay type/numerical questions up to five pages in length.

Section C:
It will consist of essay type/numerical questions with answer to each question up to

PART A
Entrepreneurship and its role in economic development.

Entrepreneur: Traits, functions, social responsibility, Entrepreneurial Decision Process.
Concept and need of intrapreneurship.
Problems of industrialization in underdeveloped countries with special reference to India.
Industrial policy, Regulation and control of Industries in India;
Mechanics of setting of new enterprises size and location, optimum units its meaning and
determinants; size of industrial units in India. Theory of industrial location factors determining
the industrial location.
PART B
Concept of project and project management; characteristics of a project, types of projects.
Project life cycle, Identification of project.
Technical Appraisal: Factors for considerations of technical appraisal.
Market Appraisal: Market survey, sources of data, methods of data collection, forecasting future
demand and sales.
Financial Appraisal: Estimation of financial requirements. (Project Report Making), Project
Financing, Sources of finance.
27
Suggested Readings
1. Hisrich, Robert D and Peters, Michael P, Entrepreneurship, 2012, Tata McGraw Hill,
Delhi.
2. Chandra, Prasana, Projects: Preparation, Appraisal, Budgeting and Implementation,
New Delhi, Tata McGraw Hill.
3. Gray, C. F.; Larson, Erik W. and Desai, Gautam V., Project Management,
4th edition (2010), McGraw Hill, New Delhi.
4. Vasant Desai, Dynamics of Entrepreneurial Development and Management,
Himalaya Publishing House, Mumbai.
5. Parsad L.M., Principles and Practice of Management, Sultan Chanda & Sons,
New Delhi.
6. M Charatimath, Poornima, Entrepreneurship Development & Small Business
Enterprises, Pearson Education, Delhi
28
BCP 602: ORGANIZATIONAL BEHAVIOR
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Organisational Behaviour(OB): Conceptual foundations, Significance, Challenges and
Opportunities for OB.
Personality: Concept and determinants, The MyersBriggs Type Indicator, The Big Five Model,
Key Personality attributes influencing OB: Locus of Control, Machiavellianism, Positive and
Negative Affectivity, SelfEfficacy, SelfMonitoring, Type A and Type B personality. Values:
Significance, Sources of value system, Classification of values.
Attitudes: Sources and Types; Theories of Attitude; Cognitive dissonance theory, Overview of
Major Job Attitudes: Job Satisfaction, Organizational Commitment and Prejudice.
Emotions and Moods: Nature and Types, Sources of Emotions and Moods, Managing Emotions
at work, Emotional Intelligence: Concept and Dimensions.
Perception: Nature and significance of perception, Factors influencing perception, perceptual
process, Perceptual Distortions and Improving Perception.
29
PART B
Group and Team Dynamics: Defining and Classifying groups, Stages of group development,
Group dynamics, Group decision making, Types of Teams, Contemporary issues in managing
teams.
Interpersonal Behaviour: Dynamics of Interpersonal Relationship; Psychological Contract:
Concept and Types; Trust: Concept, Types and Building Trust among employees;
Organizational Citizenship Behaviour: Concept, Forms and suggestions for promoting
Organizational Citizenship Behaviour; WhistleBlowing; Cooperation: Concept and
Determinants; Conflict: Concept, Consequences, Sources, Approaches of Conflict management;
Transactional Analysis; Deviant Organizational Behaviour: Concept, Dimensions and
Categories of Deviant Organizational Behaviour.
Organizational Culture: Nature and Characteristics, Functions and Deciphering Organizational
Culture, Creating sand Sustaining Culture.
Stress Management: Concept, Causes, Consequences and Coping with stress.
Suggested Readings:
1. Robbins, Stephen P.; Judge, Timothy A.; and Sanghi, Seema, Organisational Behaviour,
12th Edition (2007), Pearson Education, New Delhi.
2. McShane, Steven L.; Glinow, Mary Ann Von; Sharma, Radha R, Organisational
Behaviour, 2007, Tata McGraw Hill, New Delhi.
3. Aswathappa, K., Organisational
Himalaya Publishing, Delhi.
Behaviour,
Text,
Cases
and
Games,
2007,
4. Pareek, Udai, Understanding Organizational Behaviour, 2007, Oxford University

Press, New Delhi.
5. Greenberg, Jerald and Baron, Robert A., Behaviour in Organizations, New Delhi,
Pearson Education.
6. Sekaran, Uma, Organizational Behaviour: Text and Cases, 2007, New Delhi,
Tata McGraw Hill.
7. Saiyadain, Mirza S, Organizational Behaviour, New Delhi, Tata McGrawHill.
30
BCP 603: FUNDAMENTALS OF INVESTMENT MANAGEMENT
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Investment Analysis Need for savings and investment Role of savings practices financial
intermediaries linkage between financial and real savings Importance of household savings
Shifts in Savings and investment.
Security Market Analysis Need for study and research of market data Factors influencing
behaviour of market Valuation of Shares and Bonds Methods of valuation.
Security Pricing Influencing factors Valuation Constant Growth Model Book value
Liquidity Value Intrinsic Value Market
Price Bond Valuation Single Period valuation Model Multi Period Valuation Model
Dividend capitalization Valuation of Security in India.
PART B
Investment Avenues Objectives of investors Characteristics of investments Risk Return
relationship Classes of instruments Investment portfolio for average household.
Approaches to Equity Analysis: Introduction to Fundamental Analysis, Technical Analysis,
Suggested Readings:
1.
2.
3.
4.
Jones, C.P., Investments Analysis and Management, Wiley, 8th ed.

Bhalla, V.K., Investment Management, S. Chand & Co.
Singh, Preeti., Investment Management, Himalaya Publications.
Prasanna, Chandra., Investment Analysis and Portfolio Management, Tata McGraw
Hill.
5. Vohra, N.D., and B.R. Bagri, Futures and Options, 2nd ed. (2003), Tata McGraw Hill
Publishing Company Ltd.
6. Prasanna, Chandra., How to Win Investment Game, Tata McGraw Hill.
31
BCP 604: OPERATIONS MANAGEMENT
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Operations Management: Concepts; Functions
Product Design and Development: Product Design and its Characteristics; Product Development Process;
Product Development Techniques.
Process Selection: Project, Job, Batch, Mass and Process types of Production Systems; ProductProcess
Capacity Planning: Concepts; Factors Affective Capacity; Planning; Capacity Planning Decisions.
Production Planning & Control (PPC): Concepts; Objectives; Functions
PART B
Inventory Management: Concepts; Classification; Objectives; Factors Affecting
Inventory Control Policy; Inventory Costs; Basic EOQ Model; Reorder Level; ABC Analysis.
Network analysis: PERT/CPM
Stores Management: Definition, Functions of Stores, organization for stores, Receiving section,
Inspection, Quality Control.
32
Suggested Readings:
1. Mahadevan , B. , Operations Management Theory & Practice, Pearson Education.
2. Krajewski, L.J. and Ritzman, L.P., Operations Management Processes & Value
Chains, Pearson Education.
3. Goel., B.S., Production Operation Management, Pragati Prakashan
4. Nair, Production and Operation Management, Tata McGraw Hill
5. Adam and Ebert, Production & Operation Management, Prentice Hall India
6. Krajewski and Ritzman, Operations Management, Pearson Education Asia
7. Buffa and Sarin, Modern Production/Operations Management, John Wiley
8. SN Chary, Production & Operations Management, Tata McGraw Hill
33
BCP605: VIVAVOCE
Max. Marks: 50
34
BCP 611: PUBLIC FINANCE AND TAXATION
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Origin and Development of Public Finance Meaning, public finance and federal finance,
public finance and private finance, principle of maximum social advantage
Principles of Taxation and Government Expenditure Benefit approach, allocation of public
goods, ability to pay approach, excess burden of taxes
Raising of Public Funds Sources and classification of public revenues, incidences and shifting
of taxes
PART B
Distribution of Public Funds Effect on production, employment, distribution and stability,
public debt and fiscal deficit
Public Debt Management and Taxation Changing scenario of Indian tax Structure, new
economic policy since 1991
Indian Fiscal Policy and Deficit Financing
35
Suggested Readings:
1. Mursgrave, R., The Theory of Public Finance", McGraw Hill
2. Mursgrave, R. and Mursgrave, P.B., Public Finance in Theory and Practice,
McGraw Hill.
3. Buchanan, J. M. and Musgrave, R.A., Public Finance and Public Choices, MIT Press
4. Ganguli, S., Public Finance, World Press
5. Bhargava R. and Bhargava P.H., Public Financial Management, 2011,
Jnanada Prakashan.
6. Bhargava, B. M., The Theory and Working of Union Public of India
7. Vaish and Agarwal, Public Finance, Wiley Eastern
36
BCP 612: INTERNAL AUDIT AND CONTROL
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Internal Audit and Control, need and significance of Internal Audit, Evaluation of internal
control procedures and establishing coordination between internal audit and external audit.
Vouching: Meaning, substantial procedures and vouching of cash transactions and trading
transactions. Audit of Financial statement: Audit of income statement and position statement in
respect of the depreciation, valuation of inventory, share capital, reserve and surplus, current
assets and liabilities, investment, fixed assets.
PART B
Audit function as performance measurement tool: Principles and objectives,
Project Audit: process and evaluation
HR audit: basic concepts, need, methodologies, HRD score card.
Social Audit
Basic considerations of audit in EDP Environment. Auditing in computerized environment,
improving audit effectiveness
Suggested Readings:
1. Gupta, Kamal, Contemporary Auditing, Tata McGraw Hills. New Delhi.
2. Pagare Dinkar, Basics of Auditing, Sultan Chand & Sons, New Delhi
3. Bigg W. Walte, Practical auditing, Allied Publishers.
4. Rao, T.V., Evaluating the human resource functions for business improvement,
Response Books
5. Dessler, Gary, Human Resource Management, Pearson Publications
37
BCP 613: EACCOUNTING
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Meaning, Basics of Computerized accounting, Concepts of Accounting groups, Hierarchy of
accounts, Codification in accounting.
Accounting package Setting up an accounting entity, Creation of groups and accounts
Designing and creating vouchers; Data Entry operations using the vouchers
Processing for reports to prepare ledger accounts, trial balance and balance sheet.
Database design for accounting
Identifying and appreciating the data content in accounting transactions; overview of database
concepts, ER model; creating and implementing RDM for Financial Accounting; SQL to retrieve
data and generate accounting information.
Documenting transactions using vouchers; System of vouchers and database design for
accounting; Storing and maintain transaction data.
38
PART B
Accounting information and SQL
Decomposing Accounting reports to appreciate information content; Identifying accounting
information and appropriate queries; Forming and executing the SQL; Generating Accounting
information for a report
DBMS and EAccounting
Creating data table defining relationships and constraints; Designing Accounting Vouchers;
Designing Accounting Reports;
Cash Book
Journal Book
Ledger
Trial Balance
Profit & Loss Account
Balance Sheet
Suggested Readings:
1.
2.
3.
4.
5.
6.
Rajaraman, V., Introduction to Information Technology, PHI.

Bharihoka, Deepak, Fundamentals of Information Technology, Excel Book.
Madan, Sushila, Computer Applications, Mayur Paperbacks, New Delhi.
J.L. Boockholdt, Accounting Information System: Transaction Processing and Control,
Irwin McrawHill.
Hall, J.A., Accounting Information System, SouthWestern College Publishing.
Gelinas, Ulric J., and Steve G. Sutton, Accounting Information System, South Western
Thomson Learning.
39
BCP 621: CONTEMPORARY ISSUES IN MARKETING
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Introduction: Marketing Concepts, Marketing in the Present millennium challenges and
issues; importance of marketing in the global economy. Profile of an Indian consumer in modern
era, consumerism in India.
Economic Development and Marketing Management, the Marketing Environment.
Rural Marketing: Importance Of Rural Markets, Strategies For Rural Marketing,
Challenges/Problems Of Rural Marketing.
New Waves In Marketing Social Concept, Meta Marketing Concept, Demarketing Concept,
Macro Marketing Concept, Remarketing, Over Marketing, Synchro Marketing, Counter
Marketing, Mega Marketing, Green Marketing, Event Marketing, Speed Marketing, Word Of
Mouth Marketing.
Strategic Planning And The Marketing Process: Steps In Marketing Planning Process, Tools
And Techniques For Successful Strategies, Elements Of A Marketing Strategy, Methods For
Marketing Planning.
40
PART B
Service Marketing Evolution, Emergence of service economy globally, relative role of service
sector in Indian economy, growth and importance of services marketing in India.
Design Management and MarketingProduct as a symbol, Cognitive and emotional responses
to product design, brand equity methods, choosing brand elements
Integrated Marketing Communications
Marketing of Industrial and Agricultural Goods
Control of marketing operations.
Challenges before Modern Marketing Managers in India
Marketing and the Society: Social Responsibility and Marketing Ethics.
Suggested Readings:
1. Kotler, Philip; Keller, Kevin L.; Koshi, Abraham and Jha, Mithileshwar, Marketing
Management: A South Asian Perspective, 13th Edition, Pearson Education.
2. Kurtz, David L. and Boone, Louis E.,Principles of Marketing, 12th Edition, Cengage.
3. Saxena, Rajan, Marketing Management, 3rd Edition, Tata McGraw Hill.
4. Ramaswamy, V.S. and Namakumari, S., Marketing Management: Global Perspective
Indian Context, 4th Edition, Macmillan.
5. Hoffman, K. Douglas and Bateson, John E.G., Services Marketing, 3rd Edition,
Cengage.
41
BCP 622: Retail Management
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Retail Management
Introduction to Retailing: concept, functions performed by Retailers; Types of Retailers, Non
store Retail Formats; Retail Franchising: Concept, Types, Advantages and Disadvantages.
Retailing in India.
Retail Locations: Types of Retail Locations; Steps involved in choosing a Retail Location;
Methods of Evaluating a Trading Area.
Retail Merchandising: Concept of Merchandising; Planning Merchandising assortments.
Servicing the Retail Customer: Concept of Customer Service; Importance of Service in Retail;
Customer Service as a part of Retail Strategy; Measuring the Gaps in Service.
PART B
Brands and Brand Management: Importance of branding; Strategic Brand Management Process.
Customer Based Brand Equity: Defining Customer based Brand Equity; Brand Knowledge;
Sources of Brand Equity Brand Awareness, Brand Image;
Brand Names, Symbols and Slogans,
Brand Loyalty: Meaning and Measuring Brand Loyalty;
Building a Strong Brand Brand Building Blocks, Brand Salience, Brand Performance, Brand
Imagery, Brand Judgements, Brand Feelings, Brand Resonance.
Brand Positioning: Identifying and Establishing Brand Positioning; Enhancing brand image
through sponsorship and event management; Building brands through Internet.
42
Suggested Readings:
1. Keller, Kevin Lane, Strategic Brand Management: Building, Measuring and Managing
Brand Equity, 2008, Prentice Hall of India.
2. Kumar, S Ramesh, Managing Indian Brands, 2nd Edition, 2002, Vikas Publishing
House
3. Sengupta, Subroto, Brand Positioning, , 2nd Edition, 2005, Tata McGrawHill
Publishing
4. Levy, Michael and Barton A. Weitz , Retail Management, 5th Edition , 2003,
Tata McGraw Hill,
5. Sinha, P. K. and Uniyal, D. P. , Managing Retailing, 2007, Oxford.
6. Newman, Andrew J. and Peter Cullen, Retailing: Environment and Operations, 2007,
Thomson,
7. Pradhan, Swapna , Retail Management Text and Cases, 2007, Tata McGraw Hill,
8. Cox, Roger and Paul Brittain, Retailing An Introduction, 5th Edition,
Pearson Education,
9. Gilbert, David, Retail Marketing Management, 1st edition, Prentice Hall
10. Dunne, Patrick M; Robert F. Lusch and David Griffith, Retailing, 4th Edition, Thomson
(South Western)
11. Nair, Suja, Retail Management, 2006, Himalaya Publishing House
12. Berman, Barry and Joel R. Evans, Retail Management A Strategic Approach,
Pearson Education,
43
BCP 623: Emarketing
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Introduction: Concept, nature and importance of emarketing; Emarketing versus traditional
marketing; Issues, challenges and opportunities for emarketing; Reasons for growth of
emarketing; Tools and techniques of emarketingadvantages and disadvantages;
EMarketing Management: Segmentation, targeting and positioning; Emarketing mix;
Emarketing and customer relationship management concept and scope; Ecustomers and their
buying process; Emarketing and customer loyalty and satisfaction; Communities and social
networks.
PART B
Internet Marketing: Concept and role of internet marketing; Search engine
optimization functions, type of traffic, keywords and steps in search engine optimization;
Internet advertising types and tracking ROI; Online PR, News and Reputation Management;
Direct marketing scope and growth; Email marketing; Social Media Marketing: Concept and
tools; Blogging benefits, types; Videomarketing for business purpose tools and techniques;
Pay per click marketing; Issues and challenges.
Epayment systems: Payment gateways; use of Debit and credit cards; Mobile Marketing Trends
and terminologies; Benefits and applications of mobile and smartphone applications;
Mcommerce.
44
Suggested Readings:
1. Strauss, Judy, and Raymond Frost, EMarketing, Prentice Hall.

2. Hanson, Ward A., Principles of Internet Marketing, South Western College Pub.,
Division of Thomson Learning.
3. Hanson, W.A. and K. Kalyanam, Internet marketing & ecommerce, SouthWestern
College Pub.
4. Chaffey, D. F., Chadwick, Ellis, Mayer, R. and K. Johnston, Internet marketing: Strategy,
Implementation and Practice, Prentice Hall.
5. Fill, Chris, Marketing Communication: Interactivity, Communities and Content,
Financial Times Prentice Hall.
6. Scott, David Meerman, New Rules of Marketing and PR, John Wiley & Sons.
7. Ryan, Damian, and Calvin Jones, Understanding Digital Marketing: Marketing Strategies
for Engaging the Digital Generation, Koganpage Publishers.
Note: Latest edition of suggested books may be considered
45
BCP 631: MANAGEMENT OF FINANCIAL INSTITUTIONS
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Financial Institutions Meaning Characteristics Broad Categories, Role Of Financial
Institutions in a Financial System, Competition among Financial Institutions, Ethics and Social
Responsibility of Financial Institutions
Regulatory and Promotional Institutions: RBI Central Banking Functions, Roles Of RBI,
Money Creation: Process and Control, Monetary Policy, Techniques Of Monetary Control,
Liquidity Adjustment Facility.
Banking Institutions: Commercial Banking: Basis Of Banking Operations Balancing
Profitability with Liquidity Management, Role of Banks. Profitability, NPA and Other
Performance Indicators.
Non Banking Finance Companies: Nature, importance, The Evolution of Finance Companies,
The present status and regulation of NBFCs, Public deposits with NonBanking
companies structure, growth.
PART B
Insurance Companies: Economics of Insurance, the Insurance Industry and its Regulation.
Development Banks/Financial Institutions: Concept, Role of DFIs, Sources of Funds, DFI in
India, Recent Trends.
Small Saving, Provident Funds and Pension Funds: Growth in India, Types and Nature of
Small Saving Instruments. Rate of Return on PFs, Rules Regarding Investment of PFs. Pension
Plans, Reforming the Pension System.
Unit Trust of India and Mutual Funds: Types of Schemes, Valuation of Units, Investment
Pattern.
Discount and Finance House of India Limited (DFHIL) Financial Resources Objectives
Operations Challenges Ahead
46
Suggested Readings:
1. Kohn, Meir, Financial Institutions and Markets", Tata McGraw Hill.
2. Bhole, L M, Financial Institutions and Markets, Tata McGraw Hill.
3. Srivastava, R M, Management of Indian Financia1 Institutions, Himalaya Publishing.
4. Gursamy, S., Financial Markets and Institutions, Thomson.
5. Machiraju, H.R., Indian Financial System, Vikash Publishing House Pvt. Ltd.,
New Delhi.
6. Khan, M.Y., Indian Financial System, Tata McGraw Hill, New Delhi.
7. Desai, Vasant, The Indian Financial System, Himalaya Publication, Mumbai.
47
BCP 632: FINANCIAL SERVICES IN INDIA
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Role of Financial Services in Indian Financial System.
Merchant Banking: Nature and Scope of Merchant Banking Regulation of Merchant Banking
Activity Overview of Current Indian Merchant Banking Scene Structure Of Merchant
Banking Industry
Credit Rating: Concept of Credit Rating. Types of Credit Rating Advantages
AndDisadvantages of Credit Rating Credit Rating Agencies & Their Methodology
Introduction to Equipment Leasing: Types of Leases, Evolution of Indian Leasing Industry.
Lease Evaluation: Steady Principal Reduction Method, Steady Payment Method and Balloon
Payment Method
PART B
Hire purchase: concept and Characteristics of Hire Purchase 'Mathematics of Hire Purchase:
Calculation of Effective Interest Rate Legal Aspects of Hire Purchase Tax Implications of
Hire Purchase.
Consumer Finance: Role of Consumer credit in the Financial system Features of Consumer
Credit Transactions.
Factoring: Concept of Factoring Forms of Factoring
Housing Finance: Housing Finance Companies, Refinance Schemes for HFCs.
Credit Cards: Concept Billing and Payment. Settlement Procedure Sharing of Commission.
DefaultsHandling and Implications Addon Facility Corporate Credit Cards Business
Cards Debit Card Uses of Credit Cards.
48
Suggested Readings:
1. Khan, M.Y., Financial Services, Tata McGraw Hill, New Delhi.
2. Gurusamy, S., Financial Services and System, 2004, Vijay Nicole Imprints Pvt. Ltd.,
Chennai.
3. Bhalla, V.K. Management of Financial Services, Anmol Publications Pvt. Ltd., New Delhi.
4. Pathak, Bharati, Indian Financial System, Pearson Education, New Delhi.
5. Avadhani, V.A., Capital Market Management, Himalaya Publishing House
6. Bhole, L.M., Financial Institutions and Market, Tata McGraw Hill

7. Kirsch, C.E., The Financial Services Revolution, McGraw Hill
8. Verma, J.C., Credit Rating, Bharat Law.
49
BCP 633: PORTFOLIO MANAGEMENT
Time: 3 Hours
Max. Marks: 50
10 marks.
examiner from PartII of the syllabus. The candidates will be required to attempt
PART A
Introduction to Portfolio Management: The Investment Process Definition of Investments
Investment Categories.
Capital Market Theory: The capital Asset Pricing Model Security Market Line
Applications of the Security Market Line, Pricing Model Arbitrage Pricing Theory.
Portfolio Analysis: Diversification, Portfolio, Risk and Return Markowitz Riskreturn
Optimization Portfolio Beta Generating the Efficient Frontier.
PART B
Portfolio Selection: Defining Investment Objectives Risk and Investor Preferences
Investment Constraints.
Equity portfolio Management Strategies: Efficient Market Hypothesis Passive vs Active
Management Strategies Types of Passive Portfolios: Index Funds.
Bond Portfolio Management Strategies: Passive Strategy Duration Shift and Immunization
SemiActive Strategy Active Strategies.
Managed Portfolios and Performance Measurement: Classification of Managed Portfolios,
Market Timing Issues in Risk Adjusted performance Measures Sharpes Treynors Jensens
Performance Measure for Portfolios.
50
Suggested Readings:
1. Fischer, D.E. and Jordon, R. J., Security Analysis and Portfolio Management, 6th Edition,
PrenticeHall, India.
2. Sharpe, A., Investment Analysis and Management, 5th Edition, Bailey Prentice Hall India.
3. Hirt, G.A., Fundamentals of Investment, Irwin/McGrawHill.
4. Yasaswy, N.J., Stock Market Analysis for Intelligent Investors, Vision Books.
5. Raghunathan, Stock Exchange and Investments, Tata McGrawHi1l.
6. Zvi Bodie, Alex Kane & Alan J Marcus, Essentials of Investments, 3rd Edition,
Irwin/McGrawHill.
7. Brown, Investment Analysis & Portfolio Management, 8th Edition, Thomson
51
BCP 641: INSURANCE CLAIM MANAGEMENT
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Concept of Claims Claims and Loss Assessment Damages and Losses.

Classification of Claims: Classification of Insurance Claims Classification of Claimsbased on
the Interests of Parties Classification of Claimsbased on Time Span of Politics.
Policy claims: Different types of policy claims Survival Benefits Death Claims Maturity
Claims Submission of Proof of title at claim processing stage Early Claims & Nonearly
claims Documents required for processing early claims Death due to unnatural causes or
accidents Nomination AssignmentWaiver of evidence of title Claims Concession Clause
52
and Extended Claims Concession Clause Presumption of Death Insurance Riders
Accidental Death Benefit rider Permanent Death Benefit Rider
Insurance Contracts and Parties Nature of Claims Payment Essential Elements of
Claims Claims Management and Claims Handling.
PART B
Claims Procedure and Claimant: Notice of Event Evidence of Loss Multiple Claims and
Reciprocal Claims.
Claims Procedure and Insurer: Claim Process and Insurer Preliminary Investigation and
Decisionmaking Appointment of Loss Assessors and Surveyors Role of Agent in Claims
Settlements Claims Payments Payment of Claims in Courts Rejection of Claims.
Claims Settlements: Claim Settlements Delays in Claims Settlements Claims and

Underwriting of Policies Frauds and Misrepresentations in Claims.
Claims in Life Insurance Policies: Concepts of Life Insurance and Claims Payment of
Claims Disputes in Life Insurances Claims Proof of Age and Death Settlement of Claims.
IRDA and Insurance Ombudsman: Powers of IRDA in Claims Management Role of Central
Government in Claims Settlement Appointment of Insurance Ombudsman Ombudsman and
the Insured Ombudsman and the Insurer.
Suggested Readings:
1. Black, Jr. Kenneth and Horold Skipper, Life and Health Insurance, 13th Edition,
Pearson (Indian Economy Edition).
2. Rejda, George, Principles of Risk Management and Insurance, 2011, 13th Edition,
Pearson.
53
3. Trieschman, Gustavson and Hoyt, Risk Management and Insurance, Western College,
Cincinnati, Ohio.
4. M.N.Srinivasan, Principles of Insurance Law Wadhwa & Co, Nagpur.
5. Insurance Law Manual by Taxmann, Delhi.
6. Law and Economics of Insurance (Insurance Institute of India).
7. Gupta, S. P., Handbook of Insurance Claims, Consultech Services.
8. Claims Manuals of Insurance Companies
9. Insurance Institute of Indian Course wares.
54
BCP 642: MARKETING OF FINANCIAL PRODUCTS
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
The changing environment of financial services
SERVICES CHR Marketing of Services, understanding customers, Services marketing mix
Product Mix strategy (Banking and Insurance products): Product Research & Development
Test marketing of financial products Product Life Cycle Product Modification
Diversification Packaging and Branding of financial products
Pricing of financial products and services (Banking and Insurance products): Objectives,
Strategies and Methods Factors Influencing the Pricing Decisions, Importance of Pricing.
PART B
Distribution Factors Influencing Direct and Indirect Channels of bank products Physical
Distribution Channel Functions and Services, Channel Management, Marketing channels in
Insurance markets: various channel members in the industry insurance agents, distributors, etc.
Role of DSA/DMA in Bank Marketing, business correspondence model in banking
Promotion Promotion Mix and Role of Promotion in Marketing Marketing Information
Systems.
Tele marketing/Mobile Phone banking
55
Suggested Readings:
1. Avadhani, V.A, Marketing of Financial Services, 1999, Himalaya Publication House
2. Suri, R.K., Services Management, 2005, Himalaya Publication.
3. Jha, S.M., Bank Marketing, 2003, Himalaya Publication.
4. Arora, Sangeeta, Marketing of Financial Services, 2005, Deep and Deep Publications.
5. Madhukar R.K. Dynamics of Bank Marketing, VBS publishers.
6. Desai, Vasant , Principles of Bank Management, Himalaya Publication.
56
BCP 643: BANKING LAW AND REGULATION
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Legal Framework of Regulation of Banks, Provisions of RBI Act 1935,
Banking Regulation Act 1949,
Government and RBI's powers
Opening of new banks and branch licensing
Constitution of board of directors and their rights
Banks share holders and their rights
CRR/SLR concepts
Cash/currency management
Winding up amalgamation and mergers
Powers to control advances selective credit control monetary and credit policy
Audit and Inspection
Supervision and control board for financial supervision its scope and role
Disclosure of accounts and balance sheets
Submission of returns to RBI etc.
Corporate Governance
57
PART B
Legal aspects of banking operations
Responsibility of paying /collecting banker,
Indemnities/guarantees scope and application obligations of a banker precautions and rights
laws relating to bill finance, LC and Deferred Payments Laws relating to securities valuation
of securities modes of charging securities lien, pledge, mortgage, hypothecation etc
Banking Related Laws
Special features of Recovery of Debts Due to Banks and Financial Institutions Act, 1993
The Deposit Insurance and Credit Guarantee Corporation Act, 1961
BCSBI and IBA codes of banks commitment to customers and banking practices
Anti money laundering and KYC norms. Banking Ombudsman
Suggested Readings:
1. Sunderam and Varshney, Banking Theory Law and Practices, 2004, Sultan Chand and
Sons Publisher.
2. Varshney, P.N, Banking Law and Practice, 24th Edition (2012), Sultan Chand and Sons
3. Gurusamy, S., Banking
Tata McGraw Hill
Theory:
Law
and
Practice,
2nd
Edition
4. Suneja H.R, Practical and Law of Banking, 2000, Himalaya Publishing House
5. Legal and Regulatory Aspects of Banking, IIBF, 2nd Edition (2008), Macmillan
Note: Latest edition of suggested books may be considered
(2009),
58
BCP 651: INTERNATIONAL FINANCIAL MANAGEMENT
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Complexities and issues in financial decisions of a multinational firm,
Cost of Capital and Capital Structure of the Multinational Firm; Dividend Policy of the
Multinational Firm; Taxation of the Multinational Firm; Country Risk Analysis; Longterm
Financing.
PART B
Managing shortterm assets and liabilities; Longrun Investment Decisions. The Foregin
Investment Decisions Political Risk Management; Multinational Capital Budgeting
Application, calculations of cash flows and Interpretation.
International accounting standards and practices: IFRS composition: major areas and their role in
financial reporting presentation, cash flows, inventory, foreign currency, joint ventures,
insurance contracts, financial instruments, compatibility with IAS. Joining IFRS benefits and
detriments to Indian and Foreign companies.
Suggested Readings:
1. Shapiro Allan C, Multinational Financial Management, 7th Edition (2003), John Wiley and
Sons, Singapore.
2. Apte P.G., International Financial Management, 5th Edition (2009), Tata Mcgraw Hill,
India.
3. Bhalla, V.K., International Financial Management, 7th Edition (2008), Anmol publications,
India.
4. Ghost, T.P.; Ankarath, Nandkumar; Mehta, Kaplesh; and Alkafaji, Y.A.,
Understanding IFRS Fundamentals: International Financial Reporting Standards, 2010,
John Wiley and Sons.
59
BCP 652: INTERNATIONAL MARKETING
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
International Marketing nature, importance of international marketing. International marketing
management process an overview. Scanning and monitoring international marketing
environment. International marketing information system.
Selection of markets and International market entry strategies.
Exporting: Procedure and DocumentsRegistration of Exporters, Export Quotations, Production
and Clearance of Goods for Exports, Shipping and Transportation, Insurance, Negotiation of
Documents; Instruments of PaymentsOpen Account, Bills of Exchange; Letter of Credit
Export Finance;
PART B
Major Product decisions, managing product line, International Product Life Cycle,
Pricing Strategy: factors affecting international prices, transfer pricing, financing marketing
transactions
Distribution Strategy: International distributions channels functions
Promotion Strategy: international promotion mix, push and pull strategies, communication across
countries complexities and issues.
Constraints on International Marketing Fiscal and Nonfiscal Barriers, Nontariff Barriers;
Trading Partners Bilateral Trade Agreements, Commodity Agreements and GSP;
60
Suggested Readings:
1. Joshi, R.K., International Marketing, Oxford University Press, New Delhi.
2. Sak and Shaw, International Marketing analysis and strategy, PHI, New Delhi
3. Rajgopal, International Marketing, Vikas Publication, New Delhi
4. Jain, S.C., International Marketing Management, Thompson Publication Company.
5. Bhattacharya, B., Export Marketing Strategies for success, Global Business Press,
New Delhi
Note: Latest edition of the suggested books may be considered.
61
BCP 653: INTERNATIONAL ORGANIZATIONS AND FOREIGN TRADE
Time: 3 Hours
Max. Marks: 50
10 marks.
PART A
Origin, Functions and Role of International Economic Organizations
International Monetary Fund
World Bank Group International Bank for Reconstruction and Development (IBRD).
International Development Agency
International Finance Corporation
Multilateral Investment Guarantee Agency (MIGA)
PART B
International trade agreements
General Agreement on Tariff and Trade (GATT), World Trade Organization
United Nation Conference on Trade and Development (UNCTAD)
Global System for Trade Preferences (GSTP) among Developing Countries
International Labour Organizations (ILO)
South Asian Free Trade Area (SAFTA)
SAARC and SAARC Preferential Trading Arrangement (SAPTA).
62
Suggested Readings:
1. Hunt, Diana, Economic Theories of Development: An Analysis of Competing Paradigms,
Hemel Hempstead: Harvester Wheatsheaf
2. Keohane. Robert, International Institutions and State Power: Essays in International
Relations Theory, Westview Press
3. Krasner. Stephen D., Structural Conflict: The Third World against Global Liberalism,
Berkley, University of California Press.
4. Simai, Mihaly, The Future of Global Governance, Washington, D.C.: United States
Institute of Peace Process, 1994.
5. Sidell, Scott, The IMF and Third World Political Instability, London Macmillan.
Note:
Students are required to consult the Annual Reports of the Respective Institutions.
Latest edition of the suggested books may be considered.

Bcom Professional Semester V To Vi Gndu

Uploaded by

Copyright:

Available Formats

Bcom Professional Semester V To Vi Gndu

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Bcom Professional Semester V To Vi Gndu

Uploaded by

Copyright:

Available Formats

What courses are covered in semesters V and VI of the B.Com program?

What courses are covered in semesters V and VI of the B.Com program?

What are the different specialization options available in semesters V and VI?

What are the different specialization options available in semesters V and VI?

FACULTY OF ECONOMICS & BUSINESS

GURU NANAK DEV UNIVERSITY

Income Tax and E filing

BCP 601 Entrepreneurship and Project Management

Note: Latest edition of suggested books may be considered.

Note: Latest edition of suggested books may be considered.

(ii) Audit Committee

Note: Latest edition of suggested books may be considered.

Bonus, Fees and Commission

Latest edition of suggested books may be considered

BCP 522: ADVERTISEMENT AND SALES MANAGEMENT

Note: Latest edition of suggested books may be considered.

Note: Latest edition of suggested books may be considered.

Agriculture/SMEs/SHGs/SSI/Tiny Sector financing

3. Maheshwari, S.N. and Maheshwari,

Note: Latest Edition of suggested books may be considered.

It will consist of essay type/numerical questions up to five pages in length.

It will consist of essay type/numerical questions with answer to each question up to

Entrepreneurship and its role in economic development.

4. Pareek, Udai, Understanding Organizational Behaviour, 2007, Oxford University

Note: Latest edition of suggested books may be considered.

Jones, C.P., Investments Analysis and Management, Wiley, 8th ed.

Note: Latest edition of suggested books may be considered.

Note: Latest edition of suggested books may be considered.

Rajaraman, V., Introduction to Information Technology, PHI.

Note: Latest edition of suggested books may be considered.

1. Strauss, Judy, and Raymond Frost, EMarketing, Prentice Hall.

Note: Latest edition of suggested books may be considered

6. Bhole, L.M., Financial Institutions and Market, Tata McGraw Hill

Concept of Claims Claims and Loss Assessment Damages and Losses.

Claims Settlements: Claim Settlements Delays in Claims Settlements Claims and

Note: Latest edition of suggested books may be considered.

Note: Latest edition of suggested books may be considered.

You might also like