DEPARTMENT OF MANAGEMENT

BIRLA INSTITUTE OF TECHNOLOGY OFFSHORE CAMPUS RAK UAE

PROPOSED COURSE STRUCTURE OF BACHELOR OF COMMERCE (B.COM)

TO BE OFFERED AT BIT OFFSHORE CAMPUS RAK

SEMESTER COURSE TYPE NO. OF COURSES TOTAL CREDIT PER

SEMESTER
1ST Departmental Courses 7 20
2ND Departmental Courses 7 20
3RD Departmental Courses 7 20
4TH Departmental Courses 7 20
5TH Departmental Courses 7 20
6TH Departmental Courses 6 20
Project 1
Total Credit 120

B.COM I SEMESTER

Subject Code Course Name L-T-P Credit Comments

BCM101 BUSINESS 3-0-0 3 New syllabus
ORGANIZATION
BCM102 FINANCIAL 3-0-0 3 New BBA Syllabus
ACCOUNTING-I 2012 BBA 1007
BCM103 BUSINESS ECONOMICS 3-0-0 3 New syllabus
BCM104 GENERAL PRINCIPLES OF 3-0-0 3 New BBA Syllabus
MANAGEMENT 2012 BBA 1001
BCM105 BUSINESS STATISTICS 3-0-0 3 New BBA Syllabus
2012 BBA 1003
BCM106 FUNDAMENTALS OF 3-0-0 3 New BBA Syllabus
COMPUTING 2012 BBA 1009
BCM107 PROG. LAB-I 0-0-3 2 New BBA Syllabus
2012 BBA 1002

Note: L-Lecture; T-Tutorial; P-Practical

 B.COM II SEMESTER

Subject Code Course Name L-T-P Credit Comments

BCM201 BUSINESS 3-0-0 3 New BBA Syllabus
COMMUNICATION -I 2012 BBA 2009
BCM202 FINANCIAL 3-0-0 3 New BBA Syllabus
ACCOUNTING-II 2012 BBA 3009
BCM203 PRINCIPLES OF 3-0-0 3 New BBA Syllabus
MARKETING 2012 BBA 2007
BCM204 BASICS OF FINANCIAL 3-0-0 3 New BBA Syllabus
MANAGEMENT 2012 BBA 2005
BCM205 BUSINESS 3-0-0 3 New syllabus
MATHEMATICS

BCM 206 ORGANIZATIONAL 3-0-0 3 New BBA Syllabus

BEHAVIOR 2012 BBA 2001
BCM 207 COMPUTERIZED 0-0-3 2 New BBA Syllabus
ACCOUNTING LAB 2012 BBA 2002
PROJECT- NON CREDIT- 0
BCM 208 (COMMUNITY SERVICE)

B.COM III SEMESTER

Subject Code Course Name L-T-P Credit Comments

BCM301 E-COMMERCE 3-0-0 3 New BBA Syllabus
2012 BBA 5011
BCM302 MANAGEMENT 3-0-0 3 New syllabus
ACCOUNTING
BCM303 BUSINESS REGULATORY 3-0-0 3 New syllabus
FRAMEWORK
BCM 304 BUSINESS ETHICS 3-0-0 3 New syllabus
BCM305 INTRODUCTION TO 3-0-0 3 New BBA Syllabus
FINANCIAL MARKETS 2012 BBA 3007
BCM306 HUMAN RESOURCE 3-0-0 3 New BBA Syllabus
MANAGEMENT 2012 BBA 3003
BCM307 BUSINESS 0-0-3 2 New BBA Syllabus
COMMUNICATION-II 2012 BBA 1004

B.COM IV SEMESTER

Subject Code Course Name L-T-P Credit Comments

BCM401 MANAGEMENT AND 3-0-0 3 New BBA Syllabus
CONTROL OF COSTS 2012 BBA 4003
BCM 402 CORPORATE 3-0-0 3 New syllabus
ACCOUNTING
BCM 403 REGULATORY 3-0-0 3 New syllabus
FRAMEWORK FOR
COMPANIES
BCM404 BANKING CONCEPT & 3-0-0 3 New BBA Syllabus
PRACTICE 2012 BBA 6011
BCM 405 BUSINESS RESEARCH 3-0-0 3 New BBA Syllabus
METHODS 2012 BBA 3001
BCM 406 ENTREPRENEURSHIP 3-0-0 3 New BBA Syllabus
AMD SMALL BUSINESS 2012 BBA 5001
BCM407 DATA ANALYSIS FOR 0-0-2 2 New BBA Syllabus
DECISION MAKING LAB 2012 BBA 4002
PROJECT- NON CREDIT- 0
BCM 408 (SOCIAL SCIENCE)

B.COM V SEMESTER

Subject Code Course Name L-T-P Credit Comments

BCM501 TAXATION 3-0-0 3 New syllabus

BCM502 INTERNATIONAL 3-0-0 3 New syllabus
ACCOUNTING
BCM503 INTERNATIONAL 3-0-0 3 New Syllabus
ECONOMICS
BCM 504 PROJECT MANAGEMENT 2-0-0 2 New BBA Syllabus
2012 BBA 6003
BCM505 STRATEGIC 3-0-0 3 New BBA Syllabus
MANAGEMENT 2012- BBA5009
BCM506 SERVICES MARKETING 3-0-0 3 New BBA Syllabus
2012- BBA6009
BCM507 FINANCIAL SERVICES 0-0-3 3 BBM Syllabus 2009
BMFIN503

B.COM VI SEMESTER

Subject Code Course Name L-T-P Credit Comments

BCM601 AUDITING 3-0-0 3 New syllabus
BCM 602 CORPORATE TAX 3-0-0 2 New syllabus
PLANNING
SPECIALIZATION Refer Below for
PAPER-1 3-0-0 3 Specialization Papers
PAPER-2 3-0-0 3
PAPER-3 3-0-0 3
PAPER-4 3-0-0 3

BCM603 PROJECT 3

NOTE: STUDENTS MAY CHOOSE ANY ONE SPECIALIZATION AREA (EITHER BANKING OR
FINANCE) AND WILL HAVE TO STUDY ANY FOUR SUBJECTS FROM CHOSEN AREA OF
SPECIALIZATION
 BANKING SPECIALIZATION
Subject Code Course Name L-T-P Credit Comments
BCM604 RETAIL BANKING 3-0-0 3 New Syllabus
BCM 605 MANAGEMENT OF 3-0-0 3 New Syllabus
BANKING OPERATIONS
BCM606 BANK RISK 3-0-0 3 New Syllabus
MANAGEMENT
BCM607 ISLAMIC BANKING 3-0-0 3 New Syllabus
BCM608 ACCOUNTING AND 3-0-0 3 New Syllabus
FINANCE FOR BANKERS
BCM 609 INTERNATIONAL 3-0-0 3 New Syllabus
BANKING

FINANCE SPECIALIZATION
Subject Code Course Name L-T-P Credit Comments
BCM610 PORTFOLIO 3-0-0 3 Old BBM Syllabus
MANAGEMENT 2009-BMFIN603
BCM611 WORKING CAPITAL 3-0-0 3 Old BBM Syllabus
MANAGEMENT 2009 BMFIN502
BCM612 FUNDAMENTALS OF 3-0-0 3 New Syllabus
INVESTMENTS
BCM613 MANAGEMENT OF 3-0-0 3 New Syllabus
FINANCIAL SERVICES
BCM614 INTERNATIONAL 3-0-0 3 New BBA Syllabus
FINANCE 2012 BBA 6015
BCM615 INSURANCE 3-0-0 3 New syllabus
MANAGEMENT
 B.COM
SEMESTER I
BCM 101 BUSINESS ORGANISATION

Module I

Meaning and definition of business essentials & scope of business Classification of Business
Activities, Meaning, Definition,Characteristics and objectives of Business Organisation,
Evolution of Business Organisation . Modern Business, Business & Profession.

Module II

Business Unit, Establishing a new business unit. Meaning of Promotion. Features for business,
Plant location, Plant Layout & size of business unit.

Module III

Forms of Business Organisation. Sole Proprietorship, Partnership, Joint Stock Companies & Co-
operatives

Module IV

Departments in an organization Finance, Production, Marketing and Human resource- meaning

and its functions

Module V

Business Combination Meaning Causes, Objectives, Types and Forms, Mergers, Takeovers and
Acquisitions.

Module VI

Business Finance: Financial need of Business methods & sources of

Finance, Security Market, Money Market, Study of Stock Exchange & SEBI.

Suggested Books:
1. Y. K. Bhushan, Business Organisation and Management, Sultan Chand, New Delhi.
2. Chottorjee S.K. Business Organisation
3. Jagdish Prakash Business Organistaton and Management
4. Om Prakash Business Organisation
5. Sherlekar S.A. Business Organisation and Management
6. Singh & Chhabra Business Organisation
BCM 102 FINANCIAL ACCOUNTING - I

1. Accounting:
Basics of Accounting, Accounting Mechanics (Double Entry System, Classification, Golden
Rules, Concepts and Conventions.)

2. Journal Ledger and Trial Balance:

Journal: Meaning, Advantages, Ledger meaning, Posting and Balancing, Trial Balance
Objectives, defects, locating errors and preparations of Trial Balance, Subdivision of journal-
daybook.

3. Final Accounts:
Trading Account, Profit and Loss Account, Balance sheet, Closing entries, Assets and their
Classification, Liabilities and their Classification, Uses and Limitations of Balance sheet.

4. Capital and Revenue Expenditure and Receipts:

Rules for Determining Capital Expenditure and Revenue Expenditure, Deferred Revenue
Expenditure, Capital and Revenue Receipts, Capital and Revenue Profit and Loss.

5. Accounting for Non-Profit Organization:

Accounting Procedures, Receipts and Payments Accounts, Distinction between Receipts
and Payments Accounts, Income and Expenditure Account problems

6. Bills of Exchange:
Parties to a Bills of Exchange, Types, Promissory Notes, Distinction between Promissory
Notes and Bills of Exchange, Dishonor of Bills,

7. Bank Reconciliation Statement

Text Books:
a) Grewal, T.S (2003) Introduction to Accountancy; S. Chand & Company Ltd. (1,2,3,5,6)
b) Frankwood.& Alan Sangster. (2008). Business Accounting, Pearson education limited,
11th ed. (3,4,7)

Reference Book:
a) Hanif and Mukherjee (2003), Modern Accountancy Volume 1, Tata McGraw Hill
Publishing Company limited, New Delhi, 2nd ed.
b) Robert. N.Anthony.,David.F.Hawkins., Kenneth.A.Merchant.(2004). Accounting Text
and Cases, Tata McGraw Hill Publishing Company Limited, New Delhi, 11th ed.
BCM 103: BUSINESS ECONOMICS

Module I

Nature & Scope of Managerial Economics Micro Economics & Macro Economics &
its link with Managerial Economics & its applications

Module II

Demand Analysis Individual & Market Demand, Elasticity of Demand, Use of

Elasticity of Demand in Managerial Decision Making, Methods of Demand
forecasting.

Module III

Production & cost Estimation Production Function, types of production function- one and two
variables, cost concepts, Short & Long Run Cost Curves, Economies and diseconomies of scale,

Module IV

Pricing & Pricing Decisions Market Structure & Price behavior, Perfect Competition,
Monopoly, Monopolistic Competition, Oligopoly & Market Concentration, Oligopoly
models, Non Price Competitions, Entry Barriers, Game Theory, Price Discrimination &
Dumping

Module V

Investment, Financing & Long term investment decision, Risk analysis, Risk and
uncertainty in Managerial Decision Making, Utility Theory & Risk Aversion

Module VI

Macro Economics & Business: Business cycle & Business Policies, Theories of Business cycle.
Monetary & non-Monetary Policies

BOOKS RECOMMENDED
1. Managerial Economics D. Salvatore
2. Managerial Economics Mote Paul Gupta
3. A study of Managerial Economics D. Gopalkrishnan
4. Managerial Economics Gupta G. S.
5. Managerial Economics D. M. Mithani
6. Modern Micro Economics _ A. Koutyiannis
7. Principles of Managerial Economics - Davis, J.R. and Chand,
 BCM 104- GENERAL PRINCIPLES OF MANAGEMENT

Module-1
Introduction to Management:
Definition, Nature, Types of Managers, Managerial skills and Levels, Basic Functions of
Management

Module 2
Evolution of Management Theory:
Scientific ManagementF.W. Taylor, Henry L Gantt, Frank and Lillian Gilbreth, Theory
of Henry Fayol, Fayols vs Taylors comparison. Behavioural Model of Management
(Hawthorne studies), Modern Theories of Management (Systems Management School,
Situational Approach School)

Module 3
Planning:
Definition, Nature, Importance, Types of Planning (from Koontz-Weihrich), Steps in
Planning (from Koontz-Wiehrich), Planning Premises

Module 4
Organizing:
Concept, Definition, Formal and Informal Organisation, Organizational Structure
(Functional Organisation, Product/ Market Organisation and Matrix Structure), Span of
Management (concept and factors influencing the Span of Management), Delegation of
authority
Module 5
Staffing:
Definition, Factors affecting StaffingThe External and Internal Environment, Identification
of Job Requirements, Job Design, Recruitment, Selection (process and limitations of
Selection Process)

Module 6
Leadership:
Definition, Leadership Characteristics

Module 7
Directing and Controlling:
Meaning of Motivation, Primary Motives, Secondary Motives, General Motives, Meaning,
Need of Control, Control Process, Traditional Control Devices

Text Books:
a) Koontz, H. and Weihrich, H (1998) & (2001) Essentials Of Management (Tata McGraw
Hill: New Delhi) Edition- 5th and 10th

b) L.M.Prasad Principles and Practice of Management (2001) Sultan Chand and Sons -
Edition- 5
Reference Books:
a) Stoner, Freeman and Gilbert, Management (Prentice Hall of India: New Delhi)Edition -5
b) Luthans, F. Organization Behaviour (McGraw Hill: New Delhi)
 BCM 105 BUSINESS STATISTICS

Module 1
Introduction to Statistics:
Definition, Function & Scope of Statistics. Collection of Data. Classification, Frequency
Distribution, Diagrammatic and Graphic Presentation of Data.

Module 2
Measures of Central Tendency:
Arithmetic Mean, Median, Mode, Geometric Mean and their merits and demerits, Weighted
Arithmetic Mean.

Module 3
Measures of Variation:
Methods of studying variation- Range, Average deviation, Standard deviation, Coefficient of
Variation.

Module 4
Correlation Analysis:
Methods of Studying Correlation Karl Pearsons coefficient of correlation, Spearmans
Rank Correlation for ungrouped frequency distribution, Coefficient of determination.

Module 5
Regression Analysis:
Equation of Regression Lines for Ungrouped frequency distribution.

Module 6
Business Forecasting through Time Series Analysis:
Time Series and its Components Linear and Non-linear Trend, Seasonal Variations and
Irregular Variations. Straight line trend-Methods of measurement-Freehand or Graphic Method,
Method of Semi-Averages.

Module 7
Basic Concepts in Probability:
Counting Rules, Permutations and Combinations. Venn Diagram, Events, Set Operations
on Events, Dependent and Independent Events, Introduction to Probability, Conditional
Probability, Addition and Multiplication- Rules of Probability.

Note : The treatment of the subject matter is to be application oriented. The proof of
theorem and derivation of formulae is not required.
Text books:
a) Gupta and Gupta.(2006), Business Statistics. (Sultan Chand & Sons: New Delhi).14th ed.
b) Chandan, J.(2003), Statistics for Business Economics. (Vikas Publishing House) Second
Reprint

Reference books:
a) Richard I. Levin and David S. Rubin.(2009), Statistics for Management.(Pearson: New Delhi)
7th ed.
b) Hogg (2004), Introduction to Mathematical Statistics (Pearson: New Delhi) 5thed.
BCM 106 Fundamentals of Computing

1. Computer Basics and Languages:

A Simple Model of a Computer, Characteristics of Computers, Problem Solving. Why
Programming Language?, Assembly Language, High-level Language, Compiling High-
level Language, Some High-level Languages.

2. Data Representation:
Representation of Characters in Computers, Representation of Integers and Real in
binary, Hexadecimal Representation of Numbers, Conversion between Different Number
Systems.
3. Binary Arithmetic:
Binary Addition, Binary Subtraction, Signed Numbers, Twos Complement
Representation of Numbers, Addition/Subtraction of Numbers in 2s Complement
Notation, Binary Multiplication, Binary Division.
4. Computer Input/Output Unit
Description of Computer Input Units Other Input Methods, Computer Output Units.

5. Memory:
Memory Cell Memory Organization Read-only Memory, Serial-access Memory
Physical Devices Used to Construct Memory, Magnetic Hard Disk, Floppy Disk
Drives, CDROM, Magnetic Tape Drives.
6. Computer Networks: Need for Computer Communication Networks, Internet and
World Wide Web, Communication Protocols, Local Area Networks
7. Operating Systems:
Why We Need an OS, Batch OS, Multiprogramming OS, Time-Sharing OS, Unix OS.

Text Book:

a) ITL ESL. Introduction to Computer Science. Pearson, New Delhi.

b) OBrien & James. Introduction to Information System. McGraw-Hill.

Reference Books :

a) Sinha, P.K. & Sinha, P. Computer Fundamentals. BPB, New Delhi

BCM 1007- PROGRAMMING LAB-I

Course Description
This course enables students to carry out the basic documentation, analysis and presentation
activity. Students are learnt working with MS Word, MS Excel, and MS power point. This
facilitates student in successfully maintaining documents, data analysis and preparing effective
presentation in their professional activities.

Microsoft Word

1. Working With Files

Creating, Opening, Saving and Closing a document, Renaming documents, working on
multiple documents, Printing & Print Preview

2. Getting Familiar with Microsoft Word and Basic Features

The Microsoft Word Title Bar, Menu Bar, Toolbars and Ruler, Normal and Print layout
View, Exiting Microsoft Word, Bold, Underline, and Italicize with Microsoft Word, Cut,
Copy and Paste, Find and Replace, Font Size& Type

3. Page Formatting and Working with Paragraphs

Page margins, Page size and orientation, Headers and footers, Page numbers, Line
Spacing, Indentation and Alignment, Use of Tab Key, Inserting Bullets and Numbering

4. Microsoft Word Tables and Graphics

Creating a Table, Adding a New Row and a Column to a Table, Resizing the
Columns, Deleting a Column and a Row, Table AutoFormat, Inserting images from
ClipArt, Inserting images from file, Inserting Auto shapes

5. Working with Tools

AutoText and AutoCorrect, Spelling and grammar check, Synonyms, Thesaurus,
Mail Merging Documents

Microsoft Excel

1. Spreadsheet Basics
About Worksheets and Workbooks, Adding and renaming worksheets, Toolbars, Formula
Bar, Opening, Closing and Saving a Worksheet, Adding worksheets, rows, and columns,
Moving and copying cells, Freeze panes

2. Formatting Cells
Format Font, Format Number, Dates and times, Inserting Columns and Rows,
Edit, Copy and Paste Cell contents, Fill Cells with Series, Format Cell Borders,
Format Data Tables Automatically

3. Formulas and Functions and Charts

Using Formulas and Functions, Basic functions, Auto sum features, Sorting Lists,
Creating Charts, Using Chart Wizard

Microsoft PowerPoint

1. Creating Presentations and Slides

 Creating a Presentation Based on Content, Creating a Presentation Based on Design,
Creating a New Blank Presentation, Creating Slides and Entering Text, Changing the
Layout of a Slide, Inserting Slides from Another Presentation, Rearranging a Presentation

2. Designing Slides
Viewing and Changing Presentations Master, Formatting Text and Bullets Throughout a
Presentation, Coloring Shading a Slide background, Inserting
a Picture and a Clip Art Image, Adding Tables and Charts in a Slide

4. Creating a Multimedia Presentation and Viewing Slides

Animate Slides, Add Transition Effect, Inserting and Playing Sounds and Movies,
Delivering a Slide Show

Text Books

a) Reid, M. Training Guide Microsoft Word 2000. BPB Publication.

b) Lotia, M., Nair P. & Lotia B. Microsoft Word 2000-An Introduction. BPB Publication.
c) Schwartz, K. Training Guide Microsoft Excel 2000. BPB Publication
d) Lotia, M., Nair P. & Lotia B., Microsoft Excel 2000-An Introduction. BPB Publication.
e)Training Guide Microsoft PowerPoint 2000. BPB Publication.

Reference Books

a) Microsoft Word 2003-Step By Step. PHI Pvt. Ltd.

b) Microsoft Excel 2003-Step By Step. PHI Pvt. Ltd.
c) Microsoft PowerPoint 2003-Step By Step. PHI Pvt. Ltd
 B.COM
SEMESTER II
BCM201 BUSINESS COMMUNICATION - I

1. Business Communication in Functional Departments:

Learn to draft Interview letters and Appointment letters and Resumes. Floating of
Enquiries and sending Quotations. The importance and preparation of Tender. Learn the
rudiments of Circulars, Memos and Office Orders. (Internal Business Communications).

2. Correspondence with Banks Regarding:

Inculcate the written techniques for the conversion of Single Account into Joint Account.
Learn about drafting of written communication required for transferring amount to F.D.
and transferring of F.D. interest into Savings Account Interest.
3. Correspondence with Insurance Companies Regarding:
Learn to correspond with the Insurance Companies. Learn how to request claims from the
insurance companies, how to intimate the insurance companies. Drafting letters requsting
for Policy Cover etc.. To learn how to surrender Life Insurance Premium when unable to
pay the premium.

4. Correspondence with P & T Authorities Regarding:

Learn to draft letters for corresponding with the P & T Department regarding non receipt
of Registered Post, to correspond in case of non receipt of money sent through money
order and a change in residential address. Learn how to correspond with Telephone
Communication Departments regarding new telephone connections, shifting of telephone
and frequent disorder of telephone.

5. Corresponding with Shareholders and Debenture holders Regarding:

Draft letters to shareholders declaring the dividend for the year. Learn how to write
letters dealing with complaints from Shareholders and Debenture Holders, requests to the
company to transfer shares etc. and letters to the debenture holders declaring interest on
debentures held by them.

6. Report Writing:
Learn the meaning, objectives and features of a Business Report. Learn the various steps
of writing a Report.

Text Books: a) Pal, Rajendra, Korlahalli, J.S.Essential of Business Communication, Ninth

Revised Edition 2002 (Sultan Chand & Sons)
Reference Book: a) Kapur, A.N. A Guide to Business Correspondence and Communication
Skills (S. Chand: New Delhi)
b) Sethi, MK. Top Business Letters (Upkar: Agra) Singh, B. Principles and Practices of Bank
Letters (Skylark Publications: New Delhi)
c) Guffey, Mary Ellen; Loewy, Dana; Business Communication: Process and Product, Seventh
Edition, Cenage Learning.
BCM 202 Financial Accounting II

This course familiarizes the students with the Accounting treatments in Hire Purchase and
Installment Purchase Systems. It develops understanding of Departmental Accounting
System. It acquaints the students with Accounting concepts in Partnership firm. It also
enables the students to comprehend the Accounting concepts involved for issue and allotment
of shares and debentures.

1. Hire Purchase System

Introduction to Hire Purchase system, Features of Hire Purchase Agreement, Terms used in
Hire Purchase Agreement, Accounting treatment in the books of Hire Purchaser and Vendor.
2. Installment Purchase System
Installment purchase system, Features of installment purchase agreement, Distinction
between Hire Purchase System and Installment Purchase System, Accounting Treatment in
the books of Purchaser and Vendor.
3. Departmental Accounts
Introduction to departmental accounts, Objectives of Departmental accounts, Advantages of
Departmental accounts, Basis for allocation of expenses, Inter departmental transfer Cost or
Selling price.
4. Accounting For Partnership
Meaning and Features of Partnership, Partnership Deed , Fixed and Fluctuating Capital
Account, Division of Profit among partners, Profit and Loss Appropriation Account.
5. Reconstitution Of Partnership
Changes in profit sharing ratio among the existing partners, Accounting for Revaluation of
Assets and Liabilities, Valuation of Goodwill, Accounting treatment for Admission and
Retirement of a Partner.
6. Share Capital and Debentures
Meaning and Nature of Share and Share Capital, Distinction between Equity shares and
Preference Shares, Meaning and features of Debentures, Types of Debentures, Issue of
debentures at Par and at Premium, issue of Debentures for consideration other than cash.
7. Conversion of a Partnership Firm into a Limited Company - Need of conversion,
calculation of purchase of consideration (net assets method and lump sum method)
closing entries and ledger accounts in the books of old firm. Opening entries in the books
of new company.

Text Books
1. T S Grewal, Introduction to Accountancy, I Edition, S Chand & Co/- {1,2}
2. H. Chakraborthy Advanced Accountancy ,Oxford University Press, Edition 1 {3}
3. A.Mukherjee., M.Hanif. (2000). Modern Accountancy. Volume 1.Tata Mc Graw Hill
Publishing Company Limited, New Delhi {4,5,6,7}
BCM 203 Principles of Marketing

Course Description:

This subject intends to provide the knowledge about the basic concept of marketing, the main
aim of the subject is to give the theoretical inputs of marketing. The objective of the subject is to
provide the in-depth knowledge about the 4ps of Marketing and Marketing environment and
make students aware about different factors (external & Internal).

1. Introduction to Marketing:
Definition of Market and Marketing, Core Concepts of Marketing, Marketing and Selling
(concepts and differences)
2. The Marketing Environment:
Elements of Companys Micro and Macro environment

3. Market Segmentation:
Concept, Needs, Variables/Bases for Segmenting Consumer Market, Attributes of Effective
Segmentation, Concept of Target Market, Selection of Target Market

4. Product Management:
Definition of Product, Classification of Product and Levels of Product, Concept of Product
Line, Product Line Decisions, Product Mix Definition, Definition of Brand and Brand
Equity, Selection of Brand Name,

5. Pricing Decisions:
Concept of Price, Factors Influencing Pricing, Methods of Pricing (Cost based and
Competition oriented )

6. Channel Management:
Concept and Importance of Distribution Channels, Functions of Marketing Channel, Types
of Marketing Intermediaries, Channel Design Decision

7. Marketing Communication:
Definition, Concept of Integrated Marketing Communication, Introduction to elements of
Promotion Mix

Text Books:
Ramaswamy, V.S. and Namakumari, S. (2010), Marketing Management; Macmillan:
Publishers India Ltd, 4th edition. (Topic: 1,2,3,4 & 6)
Kotler, P. and Armstrong G. (2004) Principles of Marketing; Pearson Prentice Hall: New
Delhi, 10th edition. (Topic: 3,5,6 & 7)
Reference Books:
Keegan W.J (2009) Global Marketing Management; Pearson Prentice Hall: New Delhi, 7 th
edition.
Neelamegaham .S. (2006) Marketing in India; Vikas publishing house Pvt. Ltd. 3rd edition
BCM 204 BASICS OF FINANCIAL MANAGEMENT

Course Description
This course aim is to provide the understanding of financial management. Financial
management is a managerial activity which is concerned with the planning and controlling of
the firms financial resources. The theory of financial management provides the firm with
conceptual and analytical insights to make the finance decision skillfully.

1. Nature of Financial Management: Scope of Finance & Financial Management, Finance

Functions, Financial Managers Role, Objective of Financial Management, Organization
Chart of Finance Dept.
2. Concept of Value & Return: Future Value & Present Value of Single Amount, Annuity

3. Analysis of Financial Statements: Significance of their Preparation, Fund Flow

Statement (definition of funds, purpose of preparation, simple numerical exercises),Cash
Flow Statement (purpose of preparation, simple numerical exercises),Ratio Analysis
(purpose of preparation, types of ratios and their implications for business, simple numerical
exercises)

4. Capital Budgeting Decisions: Meaning and Importance of Investment Decisions, Types

of Investment Decisions, Techniques for Evaluating Investment Proposals (Discounted Cash
Flow Methods-NPV, PI, IRR; Non-Discounted Cash Flow Methods- Payback Period, ARR)
Simple numerical exercises

5. Financing Decisions: Meaning & Importance of Capital Structure, Factors affecting

Capital Structure Capitalisation (Meaning, Theories of Capitalization, Over & under
Capitalisation)

6. Working Capital Management: Concept of Working Capital, Characteristics of Current

Assets, Factors Influencing Working Capital Requirements, Level of Current Assets
(Permanent & Variable Working Capital), Financing of Current Assets, Operating Cycle/
Cash Conversion Cycle, Simple Numerical Exercises

7. Dividend Policy Decision: Reasons for Paying Dividends, Considerations of Dividend

Policy, Stability of Dividends, Forms of Dividends.

Text Books:
a) Chandra, P. Financial Management-Theory & Practices (2008) (Tata-Mcgraw Hill: New
Delhi).7thed.(Topics 1-7)
b) Pandey,I.M. Financial Management(2004) (Vikas: New Delhi)9th ed.(Topics 1-7)
c) M Y khan Financial Management(2007);Tata-Mcgraw Hill: New Delhi).5thed.(Topic1-7)

Reference Books:
a) Van Horne, Financial Management & Policy (2002) (Pearson Education Asia).12th ed.
BCM 205 Business Mathematics

Module I
Matrices and Determinants
Definition of matrix, types of matrices, Algebra of matrices, properties of determinants,
calculation of values of determinants up to third order. Adjoint of matrix, elementary row
operations, finding inverse of a matrix, solution of system of linear equations having unique
solution and involving not more than three variables.

Module II
Linear Programming
Formulation of LPP

Module III
Graphical Method of Solution
Problems relating to two variables including the case of mixed constraints

Module IV
Simplex Methods
Solution of problems with up to three variables, including the cases of mixed constraints, duality,
Sensitivity Analysis

Module V
Compound Interest
Different types of interest rates, concept of present value and amount of a sum.

Module VI
Annuities
Types of annuities, present value and amounts of an annuity including the case of continuous
compounding. Problems related to sinking funds.

References:
Bindra Prasad and P. K. Mittal, Fundamentals of Business Mathematics, Har Anand
Publications, New Delhi
Soni, R.S., Business Mathematics, Pitambar Publishing House
Kapoor V. K., Business Mathematics, Sultan Chand & Sons.
BCM 206-ORGANIZATIONAL BEHAVIOUR

Course Description:
This course aims at providing an in depth understanding of Organizational Behavior (OB) to the
students at an undergraduate level. Thats why; the course is designed in such a way that a
thorough knowledge & understanding of the human behavior at work could be transferred to
them. Initial modules discussed about the history and contribution made by different streams to
OB. In the middle of the syllabus, the foundation and formation of individual behavior are
discussed such as; perception, attitude, personality, motivation, leadership etc...In the later part
of the syllabus focus is on the understanding and application of OB in group and overall
organizational context. The application of OB in terms of Conflict management, understanding
group dynamics, interpersonal effectiveness and organizational culture has been discussed at last.

1. Introduction: Meaning and importance of the study of OB

2. Behavior and its causation: Introduction to personality, perception, learning and
attitude.
3. Motivation: Importance of psychological process of motivation, salient motivation tools,
Need Theories/Content Theories(Maslows Hierarchy of Needs, Alderfers ERG
Theory,Process Theories (Herzbergs Two Factor Theory and Vrooms expectancy
Theory)
4. Leadership and Group Dynamics: Historically Important (Ohio State and Michigan
leadership Theories, Traditional Theories (Trait Theory and Contingency Theory)
Modern Theories (Charismatic Theories) Formal and informal groups, role concept.
5. Improving Interpersonal Effectiveness: Communication, Interpersonal communication,
Introduction to TA.
6. Conflict Management: Sources of Conflict, Types of Conflict, styles of managing
conflicts, Negotiation (process and issues).
7. Concepts of Organizational Culture: Definition, Organizational Culture.
Text Books:

1. Robbins S.P., (2005), Organizational Behavior, Prentice -hall publication, Eleventh

edition. {1,2,3,4}
2. Khanka S.S., (2006), Organizational Behavior, S. Chand & Company Limited, First
Edition. {5,6,7}

Reference Books

1. Pareek. U., (2006), Understanding Organizational Behavior, Oxford University Press,

5thed.
2. Davis, K.,( 2007) and J. N. Newstrom. Organizational Behavior: Human behavior at work.
New York: McGraw Hill.
3. Luthans F., (2005), Organizational Behavior, McGraw Hill International edition.
BCM 207 COMPUTERISED ACCOUNTING LAB

Course Description
This course aims to introduce through computer in solving accounting problems. Focuses on
presenting the accounting cycle and financial statement. preparation in a computerized system
and other applications for financial accounting.

The basic Computer Accounting helps the student to use a computerized accounting system to
record financial transactions and complete the business financial statements.

1) Computerized Accounting
Introduction to Computerized accounting, Essentials of computerized accounting, Features of
Computerized Accounting, Advantages and Disadvantages of computerized accounting,
Computerised Vs Manual accounting

2) Introduction to Accounting Package

Features of Accounting Package, Getting functional with Accounting Package, Creation
/Setting up of company.

3) Accounting Vouchers
Types of Vouchers - Contra voucher, payment voucher, receipt voucher, sales voucher.
Editing and Deleting of vouchers voucher numbering and customizing of vouchers.

4) Creation and Grouping of accounts

Creation of accounts and grouping of accounts, Single group and multiple groups.

5) Ledger
Creation of ledger, entering of transaction and preparation of Ledger.

6) Subsidiary Books
Preparation of various books - Purchase books, Purchase return book, Sales book, Sales
return book, Cash book.

7) Preparation of Final Accounts

Closing stock and other stock adjustment, Trial balance, Depreciation and other Adjustment
entries, Profit and loss account and Balance sheet.

Text books: a) Frankwood., & Alan Sangster. (2008). Business Accounting, Pearson education
limited. 11th ed.(1,3,4,5,6,7), b)J.R.Monga (2004). Financial Accounting concepts and
application, Volume -1: Text. Mayoor paperbacks. 18th ed. (1,7)
Reference Books:
a. Robert. N.Anthony.,David.F.Hawkins., Kenneth.A.Merchant.(2004). Accounting Text
and Cases. Tata McGraw Hill Publishing Company Limited, New Delhi, 11th ed.
b. Hanif and Mukherjee (2003), Modern Accountancy Volume 2, Tata McGraw Hill
Publishing Company limited, New Delhi, 2nd ed.
 B.COM
SEMESTER III
BCM 301 E-COMMERECE

Course Description:

This course on E-Commerce provides an overview of the current and next generations of e-
commerce. It helps in understanding the major driving forces behind e-commerce: technology
change, business development, and social aspects. These driving forces have been represented in
the seven modules and together they provide a coherent conceptual framework for understanding
e-commerce. This course offers in-depth coverage of concepts in ecommerce technology, the
internet, different protocols , cyber security, and electronic payment.. Its unifying conceptual
framework built around the themes of business, technology, and society will help the students
make sense out of the development of this field.

1. Introduction to E-Commerce:
Features of E-Commerce, Conceptual Framework of E-Commerce, Electronic Means of doing
Business, Defining E-commerce, Forces Effecting E-Commerce, E-Commerce on Private
Network

2. E-Commerce Business Models: Major Business-to-Consumer (B2C) E-Commerce Models,

Major Business-to-Business (B2B) E-Commerce Models

3. E.D.I : Nature , Components of EDI, Benefits of E.D.I, Demerits of E.D.I.

4. Building an E-Commerce Website:

Major decision making areas, Stages in System Development Life Cycle Domain Name
Registration, Developing Static Web Pages, Integration with Operational Databases, static
website and dynamic websites, major considerations in choosing web server and e-commerce
merchant server software.

5. Introduction to Security Issues in E-Commerce: E-Commerce security environment ,

Dimensions of E-Commerce security, major security threats in e-commerce environment, major
tools for site technology : VPN, proxy server, tunneling, encryption, firewall etc.

6. Electronic Payment Systems: Overview of Electronic Payment System

7. Legal issues : Laws for E-Commerce, Issues of Trademarks & Domain Names

Reference Books:

a) Laudon, K. and Traver, C. G. (2011), E-commerce: Business. Technology. Society. New

Jersy, Pearson Education, 7th Edition

b) Kalakota, R. & Whinston, A.B. (1996), Frontiers of Electronic Commerce, London, Addison-
Wesley
BCM 302 Management Accounting

Module I
Management Accounting Nature and Scope Difference between Cost Accounting,
Financial Accounting and Management accounting Recent Trends in Management
Reporting.

Module II
Analysis and Interpretation of financial Statement: - Meaning- Types and Methods of
Financial Analysis Comparative statements Trend Analysis Common size
statements (a general discussion only).

Module III
Ratio Analysis: - Meaning Nature uses and limitations of Ratios liquidity, profitability,
Turnover ,Solvency, Leverage, Market test ratios Constructions of Financial Statements from
ratios Judgment of financial stability through ratios (Stress to be given to problem solving and
interpretation skills )

Module IV
Fund Flow and Cash Flow Analysis:
a. Fund Flow Statements : Meaning and concept of fund Current and Non-
Current Accounts Flow of Fund Preparation of Fund flow statements uses
and significance
b. Cash Flow Statement : Difference between fund flow statement and cash flow
statements Preparation of cash flow statements as per AS-3 Norms Direct and
Indirect methods.(Stress to be given to problems)

Module V
Managerial decision making with the help of C.V.P. Analysis : Marginal Costing-
Fixed Cost, Variable Cost, Contribution, P/V ratio, Break Even Analysis Algebraic
and Graphic presentation Decision making: Fixation of Selling Price Exploring
new markets make or buy-key factor Product Mix Operate or Shutdown

Module VI
Responsibility Accounting Concept Significance Responsibility centers-
Activity Based Costing (General outline only)

Text Books:
1. Dr. S.N. Maheswari: Management Accounting
2. Sexana: Management Accounting
3. Made Gowda: Management Accounting
4. Dr. S.N. Goyal and Manmohan: Management Accounting
5. B.S. Raman: Management Accounting
6. R.S.N. Pillai and Bagavathi: Management Accounting
7. Sharma and Gupta: Management Accounting
BCM 303 Business Regulatory Framework

Module I
Indian Contract Act,1872 Contract- Nature and classification of contracts-offer and
acceptance-consideration- capacity of parties-free consent- coercion- undue influence
misrepresentation- fraud- mistake- void agreements- discharge of contract- breach of
contract and remedies-contingent contracts-quasi-contracts

Module II
Special contracts-Contract of Indemnity- meaning nature- right of indemnity holder
and indemnifier Contract of Guarantee-meaning nature and features- surety and cosurety
rights and liabilities- discharge of surety from his liability Contract of Bailment and Pledge-
rights and duties of bailer and bailee, pledger and pledgee- pledge by non owners- Agency-
creation of agency duties and liabilities of agent and
principal-termination of agency.

Module III
Sale of Goods Act, 1930-Contract for sale of goods-Meaning essentials of a contract of
sale Conditions and Warranties- caveat emptor-sale by non owners- rules as to delivery
of goods- auction sale -rights of unpaid seller

Module IV
The Consumer Protection Act,1986 Definition consumer complainant goods
service complaint unfair trade practices restrictive trade practices rights and
remedies for consumers - consumer protection council consumer disputes redressal
agencies.

Module V
The Information Technology Act, 2000 Digital signature digital signature certificate
electronic records and governance - certifying authorities cyber crimes offences
and penalties under IT Act,2000.All the acts will cover in detail meaning, objectives, scope,
provisions, coverage, registrations, rights, penalties, fixation and tribunals.

Module VI
Negotiable Instruments Act, 1881 - Kinds and characteristics of negotiable instruments; Holder,
Course, privilege of holder-in due course, negotiation, crossing cheques and types of crossing,
bouncing of cheques

Module VII
FEMA Foreign Exchange Management Act, 1999- dealings in foreign exchange. Holding of
foreign exchange, Capital and current account transactions, export of goods and services.

Reference Books:
1. Balchandani: Business Laws
2. S.D.Geet and M.S. Patil: Business Laws
3. S.S. Gulshan: Business Laws
4. B.S.Moshal: Business & Industrial Law
5. N.D.Kapoor: An Introduction to Mercantile Laws
6. M.C. Kuchal: Business Laws
7. Government of India: Information Technology Act, 2000
BCM 304 BUSINESS ETHICS

Module 1:
Introduction to Business Ethics, Ethical principles in business: Utilitarianism, Justice and
Fairness. Importance and scope of business ethics

Module 2:
Ingraining ethical process in life & work. Relevance of ethics in the marketplace

Module 3:
Corporate Social Responsibility (CSR)-Concept and relevance of CSR in present business world.
Introduction to Corporate governance

Module 4:
Board of Governors; Role and responsibilities, Ethics and Environment; The ethics of Consumer
protection and environment.

Module 5:
Business and its internal constituencies: Employee issues, the individual in the organization.

Module 6:
Case study of CSR practices and strategies of selected companies from India, USA, Europe and
UAE.

Reference Text Books:

1. Business Ethics: Concepts &Cases Velasquez-TMH Publication
2. Ethics & the conduct of Business Boatright-Pearson Publication
3. Ethics in Management S. K. Chakraborty- TMH Publication
4. Organisational behavioud Robbins- PHI Publication
BCM 305 Introduction of Financial Market
Course Description:

This course aim is to provide the understanding of financial markets. The financial system is
the life line of the economy. A well developed financial system greatly facilities economic
development of a country. The financial system consists of financial institutions, markets,
instruments and financial services. Mobilization of savings is done by financial institutions in
financial markets through financial instruments.
This course is designed for the students to understand the concept of financial system,
financial markets, and various financial assets used in financial markets. Describe major
financial markets such as money market and capital market, and various sub markets of these
two markets.

1. Financial System: Concept of Financial Assets & Financial Markets, Functions of

Financial systems & Financial Intermediation, Structure of Financial markets

2. Money Market: Meaning, Importance of Money Market, Introduction to Instruments of

money markets, Introduction to participants and players of Money Markets.

3. Central banking System: Introduction, Functions of Apex Bank of the Country, credit
control via reserve requirements, selective credit control, advances to priority and non-
priority sector, Qualitative Credit Control

4. Commercial Banking System: Evolution and products of commercial banks, Functions

of Commercial Banks

5. Capital Markets: Concept, Functions & types of capital markets, Introduction to

different players of capital market

6. Primary Markets: Concept, methods of raising funds (Public & Rights Issue, Private
placements)

7. Secondary Market: Introduction, evolution and functions of the country stock

exchanges, Regulatory body for the capital market of the country and its recent
guidelines.

Text Books:
a) Khan, M.Y, Financial System(2005) ,Tata McGraw Hill Book Co.4th ed.(Topics 1,2,5,6,7)
b) Gordon and Natarjan Financial Markets and Services (2009), Himalaya publishing
House.(Topics 1,2,5,6,7)

Reference Books: a) Anthony Saunders, Marica Million Cornettt Financial Markets and
Institutations (2009) a modern perspective, Tata McGraw Hill Book Co,2nd ed.
BCM 306 Human Resource Management
Course Description:
Human Resource Management (HRM) is the function within an organization that focuses on
recruitment of, management of, and providing direction for the people who work in the
organization. It is also the organizational function that deals with issues related to people such as
compensation, hiring, performance management, organization development, safety, wellness,
benefits, employee motivation, communication, administration, and training. The first goal is to
effectively make use of the talents and abilities of employees to achieve the operational
objectives that are the ultimate aim of the organization. Along with realizing the goals of the
organization, Human Resource management also seeks to ensure that the individual employee is
satisfied with both the working environment and the compensation and benefits that he or she
receives.

1. Nature and Scope of HRM:Meaning, Difference between HRM and Personnel

Management, Objectives, Functions, Evolution of HRM

2. Human Resource Planning (HRP):Definition, Objectives, Need, Importance and the

Process

3. Recruitment and Selection: Sources and Process of Recruitment, Need for Scientific
Selection and the Selection Process

4. Training and Development: Concept of Career Planning, Importance and Steps in

Training Programmes, Importance and Process of Executive Development

5. Compensation:Elements of Compensation, Base Compensation, factors Affecting

Compensation, Fringe Benefits, Time Wage and Piece Wage Systems

6. Performance Appraisal: Meaning, Benefits, Performance Appraisal vs. Job Evaluation

7. Introduction to Collective Bargaining & Labour disputes: Concepts, Significance and

Objective of Collective Bargaining, Procedure for settlement of dispute

Text Books:
a) Chhabra, T.N. Human Resource Management (Dhanpat Rai: New Delhi)
b)Khanka, S.S. Human Resource Management (S. Chand: New Delhi)

Reference Books:
a) Saiyadain, Human Resource Management (TMH:New Delhi)
b) Dessler, Human Resource Management (Pearson: New Delhi)
BCM 307 BUSINESS COMMUNICATION - II

Course Description:
This course is aimed at inculcating effective oral communication skills to the
students through the regular use of following techniques and methods:
Internal assessment 60 marks
1. Group Discussions
Aims to facilitate discussions to help students explore different aspects of
Communication, strategies and techniques in business to generate successful
communication. Help students to develop leadership qualities, knowledge and
appropriate presentation of a subject matter, analytical abilities, clarity of
thought etc.

2. Paper Presentation
Inculcate the usage of appropriate presentation structure, use visual aids effectively and
improve verbal delivery skills and managerial communication skills.

3. Extempore Speeches
Enable the students to plan, arrange and distinguish speeches for different purposes,
including speeches that entertain, inform and persuade. Student will be able to research
and utilize evidence so as to logically construct a speech appropriate for the occasion.

4. Debates
Students encouraged to critically analyze and evaluate evidence and arguments made on
various subjects in everyday life. They will be able to explain and apply analytical
concepts to various audiences.

5. Quizzes
The question /answer sessions will help students increase knowledge in general and
specialized skills, abilities and dispositions and values in oral communication.

6. Business File Presentation

Students develop research skills and are able to explain and apply appropriate analytical
concepts to present a structured file on a business topic.

7. Role playing
Students learn to improvise freely and are able to identify and explain the necessary roles
within groups and organizations. This enables them to build up increased understanding
of issues and positions in business communication.
 External Assessment -40 marks
8. Mock Interview
Designed to help the learners to be able to analyze the knowledge and skills they possess
and also know how these would be useful for performing the required tasks. It is a
training process which prepares students for an actual interview.

Text Books:
Kaul, Asha, Business Communication Eastern Economy Edition,( Prentice Hall of India
P.Ltd.)

Reference Book:
Mclean, Scott, Business Communication for Success.
 B.COM
SEMESTER IV
BCM 401 Management and Control of Costs

Course Description:

This course focused on the role of internal reporting and the resulting decision making processes.
Cost accounting is a managerial tool which helps in managing and controlling the costs of a
product, process or services. Topics include introduction to cost accounting, cost sheet, labour,
overhead costs, marginal costing, budgetary control and standard costing.
Cost accounting course is concerned with fundamental cost concepts, behavior, analysis and the
use of cost information to develop superior decision making process and outputs. It helps to
determine how current trends in various industries impact cost accounting.

1. Introduction:
Cost concepts and cost object, Methods of Costing, Techniques of Costing, Costing vis--vis
other Functions of an organization

2. Classification of Costs and Cost Sheet:

Classification of Costs and Cost Elements, Profit Centre, Cost Unit, Preparation of Cost
Sheet

3. Labour Costs:
Treatment of Idle time and Overtime, Causes of Labour Turnover and the Cost thereof

4. Overheads:
Meaning and importance, Classification (function, element and behavior).

5. Marginal Costing:
Introduction and importance, basic Concepts of BEP and PV Ratio

6. Budgetary Control: Basic Concepts of:

(a) Draft Budget (concept and importance)
(b) Functional Budgets (sales, purchase and cost)
(c) Master Budgets
(d) Zero-Base Budget
(e) Flexible and Fixed Budget

7. Standard Costing:
Concept of Standard Costing and its importance, preliminaries to the establishment of
standard cost, establishment of standard cost, analysis of variance (material and labour)
Text Books:
a) Maheswari M. Cost Accounting(2007) Theory and Problems ;Mahavir Publication
22nd edition)(Topics 1-7)
Reference Books:
a) Duncan William Son ,Cost and Management Accounting (2006) ,Pearson
Education Asia.
BCM 402 CORPORATE ACCOUNTING

Module I: Accounting Standards: international and Indian accounting standards, Importance and
need for Accounting standards- Interpretation of two important accounting standards

Module II: ; Valuation of shares Necessity for valuation Factors effecting valuation of shares-
Methods of valuation of shares: Net assets Method: Earning Basis: Yield method, or market
value method, earning capacity method: Dual method: Issue of Bonus Shares criteria for issue of
Bonus shares Accounting treatment.

Module III: Issue and allotment of equity shares- at par, premium and discount, issue and
Redemption of preference shares - at par, premium and discount, Issue of debentures at par,
premium and consideration other than cash, and redemption of debentures redemption - out of
profits and out of capital; Accounting for share capital and debentures, Acquisition of a business
Profit prior to incorporation accounting treatment and under writing.

Module IV:I Amalgamation, absorption and reconstruction (Both internal and external)
calculation of purchases consideration - Accounting treatment.

Module V: Holding companies Preparation of consolidation of Balance Sheet International

Accounting Standard 3; Liquidation Meaning of Liquidation preparation of statement of affairs
Liquidator's final statement of account.

Module VI: Budgeting: Definition of budget; Essentials of budgeting; Kinds of budget -

functional budgets, master budget; Fixed and flexible budget; Budgetary control;
Zero-base budgeting; Performance budgeting.

Text books

1. Advanced Accounts by Shukla and Grewal;

2. Company Accounts by Monga, Girish Ahuja and Asoka Sehagal;
3. Advanced Accountancy by Jain and Narang;
4. Advanced Accountancy by R.L. Gupta and Radhaswamy;
5. Advanced Accountancy by Chakraborthy;
6. Advanced Accountancy by S.P. Iyengar;
BCM 403 Regulatory framework for Companies (Reference to Companies Act, 1956 and
Companies Bill, 2011)

Module I
Company: - Meaning and definition characteristics - Kinds of Companies private and
public, government companies - statutory companies Chartered Registered Limited and
unlimited - Lifting of the corporate veil.

Module II
Formation of Companies:- Promotion incorporation - capital minimum capital
requirements - subscription - Commencement of Business - Pre-incorporation and
provisional contracts.
Documents of Companies:-
a. Memorandum of Association definition, clauses, provisions and procedures for
alteration Doctrine of ultravires -
b. Articles of Association definition, contents, provisions and procedures for alteration
Doctrine of Indoor management Constructive notice of Memorandum and Articles of
Association - distinction between Memorandum and Articles of Association.
c. Prospectus Contents Statements in Lieu of Prospectus Liabilities for
misstatement

Module III
Shares Classes of shares Preference and equity shares Public issue of shares
SEBIguidelines Employees stock option scheme Book building Allotment of shares
Irregular allotment Issue of shares at premium, par and discount Listing of shares Sweat
equity shares Right shares - Bonus shares Shares with differential rights -Share certificate
and share warrant. Calls, forfeiture, lien, surrender of shares - Demat ofshares Transfer and
transmission of shares Transfer under depository system.

Module IV
Management of Companies: - Directors - Managing Director Appointment
Qualification - Rights - Responsibilities and liabilities Disqualification of directors
Meetings: - Requisites - Statutory, Annual, Extra ordinary and Board Meetings,
Resolutions Types.Winding up: - Meaning modes of winding up winding up by the tribunal
Members voluntary winding up creditors voluntary winding up - winding up under the
supervision of the court.

Module V
Emerging issues in Company Law: - Producer Company Limited liability partnership -
Concept and formation

Module VI
Concept - relevance and provisions under listing agreement Securities and Exchange Board of
India act 1992.Introduction Object establishment and management of SEBI. Functions and
powers of SEBI Securities Appellate Tribunal (SAT), Functions and powers of Securities and
Exchange Commission (SEC) and European Securities and Market Authority (ESMA)

Text Books:
1. M.C. Shukla & Gulshan: Principles of Company Law.
2. N.D. Kapoor: Company Law and Secretarial Practice.
3. Mannual of Companies Act, Corporate Laws and SEBI Guidelines, Bharat Law
House, New Delhi.
3. M.C. Bhandari: Guide to Company Law Procedures.
4. Tuteja: Company Administration and Meetings.
5. S.C. Kuchehal: Company Law and Secretarial Practice.
6. Dr. P.N. Reddy and H.R. Appanaiah: Essentials of Company Law and Secretarial
Practice,
Himalaya Publishers.
7. M.C Kuchchal: Secretarial Practice.
8. Ashok Bagrial: Secretarial Practice.
BCM 404 BANKING CONCEPT AND PRACTICE

Course Description:

This course enables the students to understand the evolution and classification of commercial
banks and highlights the important role played by the apex bank of the country and the recent
developments in the banking sector. It helps the students to comprehend the capital adequacy
norms in the country and understand the types of loan and advances and concepts of Lien,
Pledge and Hypothecation and core banking activities.

1. Introduction:
Evolution of Commercial Banks, Meaning and Definition of Banking, Features of Banking,
Classification of Banks.
2. Banking System:
Basic Concepts of Different Types of Banking Systems; recent developments in banking
sector
3. Commercial Banking:
Basic Concepts of Commercial Banks, Role of Commercial Banks in Financial Market;
Creation of Credit by Commercial Banks and factors affecting credit creation
4. Banker and Customer Relationship:
Definition of Customer, Banker, Relationship of Banker and Customer, Types of Customer,
Customer Orientation, rights of a customer and a banker, protection to collecting and paying
bankers Ombudsman,
5. Recent Trends in Banking:
Developments of Commercial Banks in the country, Capital adequacy norms .
6. Types of Loans and Advances:
Principle of sound lending policies, consideration about loan proposal, Types of loans and
Advances.
7. Models of Creating Charges: Lien, Pledge, Mortgage and hypothecation.

Text Books:
1. Vaish, M.C. Money, Banking and International Trade{1,2}
2. Paramemeswaran , R. & Natarajan, R. Indian Banking {3,4}
3. Varshney, P.N. Banking Law and Practice {6,7}

Reference Books:

1. Peter Rose. S, Money Banking and International Trade, Mcdrw Hill, International
Edition, 2008
BCM 405 BUSINESS RESEARCH METHODS

Course Description:
The course aims at imparting conceptual knowledge concerning basic fundamentals of business
research. Apart from getting acquainted with the theoretical underpinnings related to the research
process, methods, tools and techniques, the candidates shall be able to understand the
technicalities associated with applied research across a number of applications related to
different business domains.

1. Research An Introductory Approach, Types of Research

Meaning, Characteristics and Importance, Fundamental and Applied Research

2. The Basic Research Process:

An Overview and Steps

3. Research Problems:
Problem/ Criteria of a Good Research Problem

4. Research Design:
Meaning, Characteristics of a Good Research Design, Components of a Research Design

5. Sources of Collection of Data:

Primary Data (Method questionnaire development),
Secondary Data (Sources and Precautions in the Use of Secondary Data)

6. Sampling, Methods of Collecting Data:

Meaning, Steps and Types (simple random, stratified random, systematic and cluster
samplings), Survey and Observation Methods

7. Editing, Tabulation, Report Writing:

Meaning and Importance, Meaning and Rules for Tabulation and Parts of a Table,
Characteristics and Types and formats of Report

Text Books:
a) Ghosh, B.N. Scientific Method and Social Research (Sterling: New Delhi)
b) Kothari, C.R. Research Methodology Methods and Techniques (New Age: New Delhi)

Reference Books:
a)Krishnaswami,O.R. Methodology of Research in Social Science (Himalaya Publishing
House: Mumbai.)
b)Gupta, Santosh Research Methodology and Statistical Techniques (Deep and Deep
Publications :New Delhi)
BCM 406 ENTREPRENEURSHIP AND SMALL BUSINESS

Course Description:

This course covers on how to start and operate a small business in Oman. Topics include facts
about small business, essential management skills, how to prepare a business plan, financial
needs, marketing strategies, and legal issues. The student will describe important issues about
small business; identify essential management skill required of a successful entrepreneur; and
prepare a business plan. This subject also helps the youth to identify the financial institutions
which provides the support for undertaking the business. This course incorporates current theory
and practice relating to starting and managing small firms.

1. Entrepreneur & Entrepreneurship:

Definition, Concept of Entrepreneurship, Characteristics of entrepreneurs, Classification and
Type of entrepreneurs, Nature and Importance

2. Entrepreneurial Development:
Entrepreneurial Process, Entrepreneurial Environment.

3. Overview of Project Management:

Identification of Business Idea, Project Formulation, Project Report, Project Appraisal.

4. Financing of Enterprise:
Capitalization, Capital Structure, Own funds, Venture capital, Lease Finance

5. Institutional Finance & Support for small business in the country

6. Setting up a small industry An overview of the steps involved.

7. Challenges to the growth of entrepreneurship in the country.

Text Books:
a) Desai. V,(2004), Small- Scale Industries and Entrepreneurship,6th Ed, Himalaya Publishing
House.
b) Baporikar.N., (2002),Entrepreneurship and Small Industry, 1st Ed, Himalaya Publishing
House.

Reference Books:
a) Hisrich D, Peters P. Michael, Shepherd A. Dean, (2008) Entrepreneurship 7th Ed, McGraw-
Hill International Edition.
BCM407 DATA ANALYSIS FOR DECISION MAKING (LAB)

Course Description:

The business involves effective decision-making in every situation. This course aims to
provide practical exposure to students on real-life business situations involving decision
making. This would sharpen analytical and problem-solving skills of students and would
equip them better with knowledge concerning decision-making tools and techniques.

1. Introduction to data analysis and decision making

2. Understanding Data- data types, levels of data, distributions of single variable, variable
types and relationships among variables
3. Probabilistic Distributions- Binomial, Poisson, Normal, and Exponential distributions
4. Decision Making under Uncertainty- nature and types of uncertainty, decision-
making
5. Statistical Inference- Sampling distributions, Confidence interval estimation
6. Tests of Hypothesis for small and large samples
7. Regression Analysis- estimating relationships based on simple linear regression,
statistical inference

Text Books

1. Albright, S. C., Winston, W., and Zappe, C. (2010). Data Analysis and Decision
Making, South-Western College Pub., 4th ed. {1, 2, 3, 4, 5, 6, 7}

2. Carlberg, C. (2011). Statistical Analysis: Microsoft Excel 2010, Pearson Education, Inc.,
1st ed.

Reference Books
1. Winston, W. L. (2011). Microsoft Excel 2010: Data Analysis and Business Modeling;
Microsoft Press, 3rd ed.
 B.COM
SEMESTER V
BCM 501 TAXATION

Module I :

INTRODUCTION
Taxes Meaning Need for and Rationale of taxes Direct and Indirect Taxes -Constitutional
Provisions on Taxation Union List - State List Tax Rates Blanket Rate Method Slab Rate
Method Surcharge Cess Progressive v/s Regressive Taxes. An Overview of Taxation
System in India.

Module II
Income Tax Act 1961- Important Definitions - Residential Status Incidence ofTax Exempted
Incomes Agricultural Income An overview of five heads ofincome - .Deduction Set off and
Carry Forward of losses Assessment ofIndividual - Computation of Taxable Income Return
Filing and Assessment thereof. Collection and Recovery of Taxes Tax Deducted at Source
Advance Tax.

Module III
Wealth Tax Act 1957 Charge of Wealth Tax Valuation Date Location of Assets -Assets
Meaning Deemed Assets Exempted Assets Net Wealth Computation of Net Wealth
Valuation of Assets - Return of Wealth and Procedure of Assessment Time Limit for
Completion of Assessment.

Module IV

Central Sales Tax : Definitions - Dealer, Declared Goods, Place of Business, Sale, Sale Price,
Turnover Inter State Trade or Commerce Computation of Taxable Turnover - Assessment
and Returns under CST Act (Including Problems) APVAT Act, 2005 Statement of Objectives
and Reasons Definitions: Business Casual Trader, Dealer, Input Tax, Output Tax, Place of
Business, Tax Invoice, Total Turnover, Turnover Tax. Computation of Taxable Turnover
RegistrationProcedure (Including Problems)

Module V
Service Tax Act, 1994 Introduction Meaning of Service Classification of Taxable Services
Valuation of Taxable Services - Registration Assessment Procedure.

Module VI

Central Excise Duty Definitions Taxable Event under Central Excise Types of Duties
Classification Valuation - Registration Procedure - CENVAT Credit. Customs Duty
Important Definitions Goods, Import, Export, Importer, Exporter, Territorial Waters, India, Bill
of Entry - Import and Export Procedure Various Documents used in Foreign Trade - Baggage
Stores Valuation Rules.

Text Books:

1. Direct taxes law & practice Vinod K Singhania, Kapil Singhania, Taxmanns
2. Direct taxes law & practice BB Lal Pearsons
3. Indirect taxes law & practice V.S. Datey, Taxmanns
4. Indirect taxes V. Nagaragan, Asia Law house
5. Central Exercise Mannual Law & procedure P. Verra Reddy, Asia Law
6. House
7. Income Tax Tata Mcgraw Hill
8. Income Tax and Central Sales Tax: Lal Vashist, Pearson
9. Direct Taxes: Lal Vashist, Pearso
BCM 502 INTERNATIONAL ACCOUNTING

Module I
Introduction to International Accounting: Interaction between accounting and its
environment. The global economy. Meaning and domain of international accounting.
International classification of financial accounting and reporting.-International financial
reporting: concept and differences in international financial reporting.

Module II
International harmonisation of financial reporting: why harmonisation? Role of IASB, FASB
USGAAP, OECD, EU and IOSCO ( international Organisation of Securities Commissions),
Convergence of accounting standards.

Module III
International transfer pricing: meaning, objectives, methods and regulation.Accounting for
foreign currency transactions and translation: approaches to accounting for foreign currency
transactions, methods of foreign currency translation. Practices in various countries.

Module IV
Issues related to consolidation of financial statements of MNCs.

Module V
International taxation: diversity of national tax systems, taxation of foreign source
income and double taxation.

Module VI
Strategic accounting issues in MNCs: strategy formulation, implementation and control.
Evaluating the performance of foreign operations.

Text Books:
1. Choi, Frederick D S and Meek, Garry K, International Accounting, Pearson Education,
5th edition. 2007.
2. Doupnik, Timothy and Perera, Hector, International Accounting, Mcgraw Hill
international edition, 2007.
3. Saudagaran, Shahrokh M. International Accounting A Users perspective, Thompson,
2nd edition, 2007.
4. Iqbal, zafar M, Melchar, Trini U, and Elmallah, Amin A, International accounting : A
Global Perspective. International Thomson publishing.
5. Rathore, Shirin, International Accounting, PHI
BCM 503 INTERNATIONAL ECONOMICS

Module I
Study of International Trade, Difference between Internal & International Trade,
International trade & Economic Development

Module II
Theories of International Trade Classical, Hecker Ohlin theorum. Trade and
Economic Development- Hickian Theory, Terms of Trade, Determination of Gains,
Technical progress and trade

Module III
Balance of Payments, Definitions & Concepts

Module IV
Foreign Trade & National Economy Factor Mobility, Full Employment & Perfect
Competition, Free Trade, System of Barter Trade, Static World Economy , Limitations to the
Growth of International Trade

Module V
Trade Problems of Less Developed Countries CFS, GATT & UNCTAD,
International Commodity Agreements, Common Fund Scheme.

Module VI
International Liquidity & the World Monetary System IMF & International
Liquidity, Operation of IMF, Repurchase Clause of IMF, Subsequent Reforms of
IMF, International Monetary System, GSP, GSTP, Counter Trade.

Module VII
World Trade Organization (WTO), World Bank, Asian Development Bank, European
Union.

Suggested Readings
1. International Economics D. M. Mithani
2. International Economics H. G. Mannur
3. International Economics Appleyard & Field
4. International Economics Krugran & Obstfeld
BCM504 PROJECT MANAGEMENT

Course Description:
Project management is one of the important aspects of modern management practices. The
basic objective of the subject is to develop the student with the idea of project plan, which
includes defining and confirming the project goals and objectives, identifying tasks and how
goals will be achieved. The subject introduces the student to network techniques, project
review and administrative aspects for project management.

1. Introduction:
Meaning, Importance, Project Life Cycle, Phases of project management, Integrative
approach to project management.

2. Generation and screening of project Ideas

Generation of project ideas, Monitoring the environment, corporate appraisal, Profit potential
of Industries: Porter Model, Scouting for Project Ideas, Preliminary Screening, Project Rating
Index,

3. Feasibility Study of Project:

Market Analysis, Technical Analysis and Financial Analysis

4. Project Cash Flows:

Separation principle, Incremental Principle, Post-tax principle, Consistency principle

5. Project Appraisal Criteria:

NPV (Net Present Value), IRR (Internal Rate of Return) and Pay Back Period (PBP)
`
6. Network Techniques for Project Management:
Development of project Work, PERT and CPM Model and Network Cost System

7. Project Review and Administration Aspects;

Control of in-progress projects, post-completion audits, Abandonment analysis,
Administrative aspects of capital budgeting

Text Books:
a) Chandra, P. (2002). Projects Planning,Analysis,Selection,Financing,Implementation and
Review. New Delhi: Tata McGraw-Hill.
b) Gray F.Clifford, L. W. (2008). Project Management Th e Managerial Process. McGraw
Hill

Reference Books:
a) Desai, V., Project Management
BCM505 STRATEGIC MANAGEMENT

Course Description:

The course intends to equip students with conceptual knowledge of strategy and strategic
management and aims to develop their basic expertise in this area. The course imparts a
brief understanding of vision, mission, objectives and goals and further the concept and
methods of environmental scanning, strategic analysis, strategic choice and implementation
is covered in detail to give the students comprehensive insights on the subject.

1. Strategic Management - Concept of strategic management, Characteristics of strategic

management, Strategy: an introduction and conceptual framework

2. Strategy formulation - Stakeholders in business, Vision, mission and purpose, Business

definition, objectives and goals, Environmental appraisal, Types of strategies

3. Environmental Scanning and Industry Analysis - Environmental Threat and

Opportunity Profile (ETOP), Porter's Five Forces Model of Competition

4. Strategic analysis and choice - SWOT Analysis, GAP Analysis, Portfolio Analysis:
BCG Growth-Share Matrix, GE Business Screen

5. Functional Strategies and Strategic Choice

6. Strategy implementation - Issues in implementation, Project implementation,

Procedural implementation, Resource Allocation, Budgets, Staffing and Directing

7. Strategy Evaluation and control Importance, Evaluation & Control, Measuring

Performance: appropriate measures, types of controls, and problems

Text Books:
a) Hunger J. David & Thomas L. Wheelen (2010), Essentials of Strategic Management:
International Version, Prentice Hall. 5th edition.
b) Kazmi, A. (2008) Strategic Management and Business Policy, Tata McGraw Hill. 3rd
edition {Topic- 1,2,3,4,5,6,7}

Reference Books:
a)Barney, J. and Hesterly, W. S. (2007) Strategic Management and Competitive Advantage:
Concepts and Cases. 2nd Edition
BCM506 SERVICES MARKETING

1. Introduction:
Introduction to services marketing, differences between services and goods, classification of
services

2. Services Marketing Management:

Concept of internal customer and internal marketing

3. Positioning:
Positioning in services marketing, role and importance of positioning

4. Introduction to Services Marketing Mix:

Elements and concepts

5. Service Quality
Definition of Quality and its Significance-Measuring Service Quality-Service Quality Gap
Model.

6. Bank and Insurance Services Marketing

Major Characteristics, Market Segmentation and Marketing Mix

7. Hospitality and Healthcare

Major Characteristics, Market Segmentation and Marketing Mix

Text Books:
a) Kurtz, D.L. (1998), Service Marketing, John Wiley & Sons ed. {1 & 5}
b) Lovelock, C. (2001), Services Marketing, PHI: New Delhi 4th ed. (1, 2, 3, 4, 5,6 & 7)

Reference Books:
a) Ziethmal, V.A., Bitnar, M. J. and Gremler, D.D (2008), Services Marketing
b) Christian, G. (1990), Services Management and Marketing, Lexinton, MA, Lexington
Books.
BCM 507 - Financial Services

Module I Financial Markets

Concepts of Financial Markets Role of Stock exchanges- fund based and fee based activities in
financial markets-Financial Instruments- Different types recent innovations-major players in
financial markets- financial intermediation- various types of intermediaries

Module II- Merchant banking

Scope of merchant banking services- merchant bankers and management of public issues-
merchant banking practices in Asia, Europe and US

Module III Mutual funds

Concepts of mutual funds, mutual fund scheme- open ended and close ended, Money market
mutual funds, private sector mutual funds, Evaluation of the performance of Mutual funds

Module IV Lease financing and Hire purchase services

Types of leasing, Evaluation of leasing projects (practical problems), Difference between leasing
and hire purchasing, concepts of hire purchase, Evaluation of Hire purchasing projects, Concept
of factoring, types of factoring and its mechanism

Module V- Credit cards

Concept of credit cards, varieties of credit cards, operational procedures, utility of credit cards
from the point of view of bankers, commercial establishments and customers

Module VI Venture capital

Concept of Venture capital fund, Features, venture capital scheme, legal aspects, working of
venture capital funding agencies in Europe, US and Asia

MODULE VII: - CREDIT RATING

Concepts and types of Rating- Mechanism- Criteria for Rating-Advantages of Credit Rating to
Companies-Advantages to Investors- disadvantage of Credit rating- Credit Rating Agencies and Ratings.

Text Books:
1. Financial Services:---------M.Y. Khan
2. Financial Services:---------Guruswami
Reference Books:
1. Financial System:----H.R.Machiraju
2. Financial services:---Gordon and Natarajan.
 B.COM
SEMESTER VI
BCM 601 Auditing

Module I-
Meaning and objects of auditing, types of audit, internal audit

Module II
Audit process, audit programme, audit note book, working paper and consideration of
commencing an audit, routine checking and test checking, internal check system, internal
control., sueveillence audit

Module III-
Audit procedure: vouching, verification of assets and liabilities

Module IV-
Audit of limited companies:
a. Company auditor appointment, powers duties and liabilities
b. Audit of divisible profits and dividends
c. Auditors report standard report and qualified report

Module V -Audit of educational institutions

Module VI -Recent trends in auditing : management audit

References:
1. Gupta, Kamal, Auditing, TMH, New Delhi
2. Ghatalia S.P., Auditing
3. Saxena R. G., Auditing, Himalaya Publishing House
4. Tandon B. N., Principle of Auditing, S. Chand & Co.
BCM 602 CORPORATE TAX PLANNING

1. Introduction to Tax Management: Concept of tax planning; Tax avoidance and

tax evasion Corporate taxation and dividend tax.

2. Tax planning for New Business: Tax planning with reference to location,
nature and form organisation of new business.

3. Tax Planning and Financial Management Decisions: Tax Planning relating to

Capital structure decision, dividend policy, inter-corporate dividends and
bonus shares.

4. Tax Planning and Managerial Decisions: Tax planning in respect of own or

lease, sale assets used for scientific research, make or buy decisions;Repair,replace, renewal of
renovation and shutdownor continue decisions.

5. Special Tax Provisions: Tax provisions relation to free trade zones, infrastructure sector and
backward areas;Tax incentives for exporters.

6. Tax payment: Tax deductions and collection at source, Advance payment of tax, interest,
refund

7. Lab - Filing of tax returns India and US- , Individual and Corporate, Date of filing of return,
relevant forms of return, different types of returns, return by whom to be signed, PAN, TAN,
Assessment,

REFERENCES;
1. Ahuja G.K. and Ravi Gupta; systematic approach to income Tax and Central
SalesTax Bharat Law House, New Delhi.
2. Circulars issued by C.B.D.T.
3. Income Tax Act, 1961.
4. Income Tax Rules, 1962
5. Kanga and Palkhivala: The law and practice of Income Tax, N.M.Tripathi
Pvt.Ltd.
6. Lakhotia, R.N.: Coroporate Tax Planning, Vision Publication, Delhi.
7. Singhania, V.K. Direct Taxes Planning and Management, Taxman's
publication Delhi.
8. Singhnia,Vinod K: Direct tax planning and Management, Taxmann
Publication, Delhi..
ELECTIVES PAPERS BANKING GROUP
BCM604 RETAIL BANKING

Module I: Introduction
History and definition, role within the bank operations, Applicability of retailing concepts
distinction between Retail and Corporate / Wholesale Banking

Module II:
Retail Products - Retail Products Overview - Customer requirements, Products development
process,Liabilities and Assets Products / Description of Liability products, Description of Asset
Products, Approval process for retail loans, Credit scoring.

Module III
Important Asset Products -Home Loans - Auto / Vehicle Loans, Personal Loans, Educational
Loans Eligibility - Purpose, Amounts, Security, Disbursement, Moratorium, Prepayment issues,
Repayments of all

Module IV-
Credit / Debit Cards - Credit Vs Debit Cards, Eligibility, Purpose, Amounts, Margin, Security,
Process of using the cards, Billing Cycle, Credit Points, Other Products / Remittances / Funds
Transfer

Module V
Marketing and Selling of retail products - Retail Strategies; Tie-up with Institutions for Personal
loans / Credit cards / Educational loans with OEMs / Authorised Dealers for Auto / Vehicle
loans, and with Builders / Developers for Home loans, Delivery Channels - Branch, Extension
counters, ATMs, POS, Internet Banking, M-Banking,Selling Process in retail products-Direct
Selling Agents.

Module VI
Customer Relationship Management - Role and impact of customer relationship management,
Stages in customer relationship management process.

Module VII
Other issues related to Retail Banking
Trends in retailing - New products like Insurance, Demat services, online / Phone Banking,
Property services, Investment advisory / Wealth management, Reverse Mortgage - Growth of
e-banking, Cross selling opportunities,Recovery of Retail Loans - Defaults, Rescheduling,
recovery process.

Text books:
1. Retail Banking Indian Institute of Banking and Finance, Macmillan Publishers, India
2. Bank Marketing, S.M.Jha, Himalaya Publishing House
Reference books:
1. Retail Management R.K. Suri, Excel Books, 2005
2. Commercial banking, Singh and Chabra, Dhanpat Rai & Sons, 2001
3. Retail banking Keith Pond, Financial World Publishing, London, 2007
BCM 605 BANK RISK MANAGEMENT

Module I

Risk definition / policies- Risk Process-Risk Organization- Key risks-Credit risk, market risk,
operational risk, liquidity risk, legal risk, interest rate risk and currency risk

Module II
Asset Liability Management- ALM Concept- ALM organization- ALCO techniques / tools
- Simulation, Gap, Duration analysis, Linear and other statistical methods of control

Module III
Risk management- Capital adequacy norms- Prudential norms- Exposure norms- Concept of Mid
office- Forwards- Futures- Options- Strategies and Arbitrage opportunities- Regulatory
prescriptions of risk management

Module IV:
Credit Risk Management- Introduction- Basel-I- Three pillars of Basel-II and Capital for

Module V - Operational risk- Frame work for risk management- Risk rating and risk pricing
-Credit rating / credit scoring and rating system design -Credit Bureaus- Stress test and
sensitivity analysis

Module VI: Operational Risk- Introduction, Basel-I & II- Likely forms of operational risk and
causes for significant increase in operational risk- Sound Principles of Operational Risk
Management (SPOR)- Capital allocation for operational risk

Module VII: Market risk- Introduction and definition- Prescriptions of Basel-I & II- Liquidity
risk- Interest rate risk- foreign exchange risk- Price risk (Equity)- Commodity risk- Treatment of
market risk under Basel

Text Books:
Risk Management, Indian Institute of banking & finance, Macmillan Publishers India

Reference books:
Risk Management in Banking, Joel Bessis
BCM 606 Management of Banking operations

Module I
Sources of bank funds: Deposit products- Types of Bank Deposits, Computation of interest on
Deposits, Deposit Schemes, Composition of Bank Deposits, Deposit Insurance, The Feebased
services, Letter of credit, Bank Guarantees, Subsidiary Services, Off Balance Sheet activities,
Bancassurance.

Module II
Bank Funds: Lending activities; Types of loans, mode of lending and basic
requirements for lending. Credit Policy; Need for Credit Policy, Composition of Credit Policy.
Investment: classification and valuation. Interest rate determinants in banks.Functions, capital
Adequacy- The New Basel Accord-Implication for Banks.

Module III
Banking regulations: Role of RBI, reserve requirements, CRAR and Prudential norms for asset
classification, income recognition and provisioning. Anti money laundering and KYC norms.

Module IV
Risk Management in Banks: Basic concepts, Need/purpose, process, different types of risks in
banks- operational, Liquidity, Credit risk, capital risk, Interest rate risk and systematic risk. Risk
management strategies, Asset- Liability Management.

Module V
Service Quality Metrics: Core factors, Determinants of quality, productivity and
improvement, Role and process of capability of Managing services, ISO 9000 certification in
Banking services, importance of six sigma in banks, Customer Relationship Management.

Module VI
Electronic Banking: Concepts, Internet/Phone/Mobile Banking- Benefits, concerns, Epayment
and settlement system: Plastic cards, EFT, ECS, RTGS, MICR, Cheque Truncation and ATM.
Legal aspects and framework- Cyber law.

Module VII
New Forms of Banking: Wholesale and Retail Banking, Universal and Narrow banking,
Corporate Banking, Off shore Banking and Multi National banking.

Suggested Readings:
1. Management of Banking and Financial Services, Paul and Suresh, Pearson education, 2007.
2. Banking Theory Law and Practices, Sunderam and Varshney, Sulatn Chand and Sons
Publisher, 2004,
Edition.
3. Managing Indian Banks: challenging Ahead, Vasant Joshi & Vinay Joshi, Sage Publications,
2e.
4. Money Banking and International Trade, KPM Sundharam, Sultan Chand and Sons, 2002,
Edition.
5. Practical Banking Advances, Bedi H. L. & Hardikar V. K., UBSPD Publishers and
Distributers, 2001,
Edition.
6. Financial Institutions and Markets, L.M. Bhole, Tata McGraw Hill, 2004, 4th Edition.
7. Indian Financial System, Theory and Practices, M.Y. Khan, Tata McGraw Hill, 2004, 4th
Edition
BCM607 ISLAMIC BANKING

Module I-

Concept of Islamic banking- Meaning and objectives, Shariah concepts and principles of Islamic
banking,

Module II

History of Islamic banking, Concept of Islamic Economic system, Difference between

Conventional and Islamic banking, AAOIFI

Module III

Concepts of Profit & Interest (Riba) based transactions, Riba in Quran, Riba in Hadith, Riba and
its types, Ribas prohibition in Islam commercial interest and usury

Module IV

Islamic Law of Contract Financial techniques applied by Islamic banks, Financial statements
for Islamic banks

Module V

Islamic financial instruments Murabaha, Musharakah, Diminishing Musharakah, Mudarabah,

Ijarah, Salam and Istisna

Module VI

Islamic Asset and Fund Management Introduction, Islamic bond market (Sukuks), Islamic
Insurance (Takaful)

Text books:

1. Islamic Banking by Dr. Muhammad Imran Ashraf Usmani

Reference books:

1. Handbook of Islamic banking by M. Kabir Hassan and Mervyn K. Lewis

BCM 608 ACCOUNTING AND FINANCE FOR BANKERS

Module I- Basics of Business Mathematics: Calculation of simple Interest and compound

interest -Fixed and Floating interest rates -calculation of EMIs - Calculation of front end and
back end interest - Calculation of Annuities -Calculation of provisions for NPA and risk weights
for Basel-II - Interest calculation using products / balances

Module II- Accounting in Banks/ Branches Definition & Scope and Accounting Standards -
Nature and purpose of accounting;historical perspectives - Origins of accounting principles -
accounting standards and its definition and Scope, Generally Accepted Accounting Principles -
USA

Module III Basic Accountancy Procedures - Concepts of accountancy - entity going concern
double entry systems, Principles of conservatism - revenue recognition and realization - accrual
andcash basis.Record keeping basics -account categories - debit and credit concepts -
journalizing -Maintenance of Cash / Subsidiary books and Ledger -Trial Balance - Adjusting and
Closing entries - Day Book and General Ledger Posting.

Module IV Bank Accounting and Balance sheet Rules for bank accounts, cash / clearing /
transfer vouchers / system - subsidiary book andmain day book - General Ledger -Branch v/s
Bank Accounts Bank Balance Sheet Structure -accounts - categories -Assets, Liabilities and Net
Worth Components, Accounting for NPA / Provisioning / Suit Filed Accounts, Preparation of
Final Accounts - Final Accounts of Banking Companies, Disclosure requirements

Module V Partnership accounts - partners fixed capital accounts - Current accounts - loan
accounts -treatment of intangibles like goodwill - admission / retirement / death of partner.
Company accounts - classes of Share Capital - issue/ forfeiture of Shares - issue of Bonus
Shares.

Module VI Bank reconciliation statement - Capital & Revenue Expenditure / Depreciation /

InventoryValuation / Bill of Exchange / Consignment Account / Joint Venture - Special accounts
-Leasing and Hire - Purchase Company accounts - Accounts of Non - Trading Concerns -
Accounting from incomplete records - Receipts and Payments Account - Income and
Expenditure Account

Module VII
Computerized Accounting - Accounting in electronic environment - methods - procedures -
security rectification- Core banking environment is to be highlighted. Standard books
maintained for different accounts are to be shown as model.

Text Book: Accounting and Finance for Bankers, Indian Institute of Banking and Finance,
Macmillan Publishers India, 2012
BCM 609 INTERNATIONAL BANKING

MODULE I
Meaning of International Banking, History of International Banking, Reasons for
Growth of International Banking, Forms of International Banking, Size of International
Banking Market.

MODULE -II
International Financial Institution: World Bank- Functions and Scope, International
Development Association, International Finance Corporation, Multilateral Investment
Guarantee Agency, Asian Development Bank, International Monetary Fund, Bank for
International Settlement.

MODULE-III
International Wholesale Banking-product category; International Retail Bankingproduct
category; International Inter-bank business, meaning, participants, functions,
operations; International Private Banking Services.

MODULE -IV
Offshore Financial Centres: meaning, Characteristics and Types of Offshore financial
centers, Benefits, reasons for Growth, Important Centres-London, Switzerland, Singapore,
Hong Kong, International Banking Facilities of the US.

MODULE -V
Regulation of International Banking: Need for Regulation, Basel Committee on Banking
Supervision, Introduction to Basel II, Legal issues in International Banking.

MODULE -VI
International Banking Operations: Raising of Resources, Capital Markets, Foreign
Currency Accounts, Forex Market- structure and management.

TEXT BOOKS

1. Fundamentals of International Banking by Rupnarayan Bose, Macmillan Publishing

House.
2. International Banking Operations-IIBF, Macmillan Publishing House.
3. International Banking-Legal Regulatory Aspects, IIBF, Macmillan Publishing House.
4. International Banking and Finance O.P. Agarwal, Himalaya Publishing House.
ELECTIVES PAPERS FINANCE GROUP
BCM610 PORTFOLIO MANAGEMENT

Module I:
What is Portfolio Management-Why Portfolios -Phases of Portfolio Management-Evolution of
Portfolio Management-Role of Portfolio Management.

Module II:
Portfolio Analysis Expected return of a Portfolio Risk of a Portfolio Markowits Risk
Return Optimization - Reduction of Portfolio Risk through Diversification.

Module III:
Portfolio Selection Feasible set of Portfolios Efficient Set of Portfolios Selecting the Best
Portfolio Simple Sharpe Portfolio Optimization Significance of Beta in the Portfolio
Traditional Portfolio Selection.

Module IV:
Capital Asset Pricing Model (CAPM) Fundamental Notions of Portfolio theory assumptions
of CAPM Efficient Frontier with Risk less Lending and Borrowing The capital Market Line
The 7 Security Market Line Pricing of securities with CAPM.

Module V:
Portfolio Revision Need for Revision Meaning of Portfolio Revision Constraints in
Portfolio Revision Revision Strategies Formula Plans Constant Rupee Plan Constant
Ratio Plan Dollar Cost Averaging.

Module VI:
Portfolio Evaluation Need for Evaluation Evaluation Perspective Meaning of Portfolio
Evaluation Measuring Portfolio Return Risk Adjusted Return Differential return.

Module VII:
Managed Portfolios and Performance Measurements Classification of Managed Portfolios
Investment Companies Closed End companies Dual Funds Open end Companies
Management Companies Money Market funds Municipal bond Funds Index Funds- Mutual
funds

Text Books:
1. INVESTMENT MANAGEMENT by V.K. BHALLA
2. SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT by DONALD E. FISCHER
and RONALD J. JORDAN
India
3. Fundamentals of Investment, Geoffrey A Hirt, stanley Block - Irwin/McGraw-Hill
Reference Books:
1. SECURITY ANALYSIS and PORTFOLIO MANAGEMENT by PUNITHAVATHY
PANDIAN
2. SECURITY ANALYSIS and PORTFOLIO MANAGEMENT by S. KEVIN
3. INVESTMENT MANAGEMENT by PRASANNA CHANDRA
BCM 611 WORKING CAPITAL MANAGEMENT

MODULE I: - PRINCIPLES OF WORKING CAPITAL MANAGEMENT -Concept,

meaning and importance of working capital, Liquidity Vs. Profitability, Risk Return Trade Off,
Operating and Cash Conversion cycle, Permanent and Variable working capital, demerits of
excessive or inadequate level ofworking capital, Determinants of working capital requirements.

MODULE II: - RECEIVABLES MANAGEMENT - Credit Policy Nature and Goals, Credit
Policy Variables Credit Standards, Credit Period, Cash Discount and Collection Efforts, Credit
Evaluation, Credit Information, Financial Statement, Bank References, trade References, Market
References, Credit investigation & Analysis, analysis of Credit file, Analysis of Financial Ratios,
Analysis of Business and Management, Risk Analysis, Credit Granting Decision, Credit Limit,
Credit Period, Controlling and Monitoring of Accounts Receivables, Average Collection Period,
Aging Schedule, Collection Matrix. Factoring Mechanics of Factoring, types of Services
provided.

MODULE III: - INVENTORY MANAGEMENT - General Nature and types of Inventories,

Need for Inventories, Inventory Management Techniques, Order Quantity-EOQ Model- EOQ
Formula, assumptions of EOQ Model, Quantity Discounts and Order Quantity, Re-order Point
and Order Point Formula, safety Stock- Pricing of Raw Materials and Valuation of Stocks-
FIFO,LIFO, Weighted Average Cost Method, Valuation Methods.

MODULE IV: - MONITORING AND CONTROL OF INVENTORIES - ABC Analysis,

Two-Bin System, Just in Time (JIT), System Outsourcing Criteria for judging the Inventory
System, Comprehensibility, Adaptability and Timeliness.

MODULE V: - CASH MANAGEMENT - Cash Management Cycle, Motives for Holding

Cash, Cash Planning, Cash Forecasting and Budgeting, short term, Long term and sensitivity
Analysis.

MODULE VI: - MANAGING CASH COLLECTIONS AND DISBURSEMENTS -

Accelerating Cash Collections, Decentralized Collection, Lock-box System, and Cash Collection
Instruments, controlling Disbursements or payment float. Inventory surplus cash in marketable
securities, Factors for selection of Investment opportunities, types of Short term investment
opportunities.

MODULE VII: - WORKING CAPITAL FINANCE - Accrued Expenses and Deferred

income, Trade Credit-Credit Terms, Benefit & Cost of Trade Credit.Bank Finance-Forms and
Methods, Public Deposits, Inter Corporate Deposits, Commercial Paper, and Certificates of
Deposits.

Text Books:
1. Financial Management: I. M. Pandey
2. Financial Management: P. Chandra
Reference Books:
1. Financial Management: Khan and Jain , 2. Financial Management: Ravi M. Kishore
BCM612 - FUNDAMENTALS OF INVESTMENTS

Module I-
The Investment Environment: The investment decision process - Types of
Investments Commodities, Real Estate and Financial Assets - Security market indices -
Sources of financial information - Concept of return and risk

Module II
Fixed Income Securities: Bond features - types of bonds - estimating bond
yields - types of bond risks - default risk and credit rating Bond valuation

Module III
Approaches to Security Analysis: Fundamental Analysis - Technical Analysis
and Efficient Market Hypothesis - dividend capitalisation models - price earnings
multiple approach to equity valuation.

Module IV
Portfolio Analysis: Portfolio and Diversification -Portfolio Risk and Return

Module V
Financial Derivatives - Introduction to Financial Derivatives - Financial Derivatives
Markets in India.

Module VI
Investor Protection: SEBI & role of stock exchanges in investor protection -
investor grievances and their redressal system - insider trading - investors awareness
and activism.

Text Books:
1. Donald E. Fisher and Ronald J. Jordan: Securities Analysis and Portfolio
Management, Prentice Hall, New Delhi.
2. S. Kevin: Security analysis and portfolio Managmennt
3. Sourain, Harry: Investment Management, Prentice Hall of India.

Reference books:
1. Francis and Archer: Portfolio Management, Prentice Hall of India.
2. Gupta L.C.: Stock Exchange Trading in India; Society for Capital Market
Research and Development, Delhi.
3. Machi Raju, H.R.: Working of Stock Exchanges in India, Wiley Eastern Ltd,
New Delhi.
BCM 613 MANAGEMENT OF FINANCIAL SERVICES

Module I
Role of Financial Services in a financial system, Primary markets and development

Module II
Procedural Aspects of primary Issues pre-Issues Decision Making - SEBI Guidelines for
public Issues - pricing and Timing of public Issues - pre-Issue Management - Advertising and
Marketing, post-Issue Management - Rights Issues

Module III
Credit Rating: concept of credit Rating . Types of credit Rating - Advantages and
Disadvantages of credit Rating - credit Rating Agencies & their Methodology - Emerging
venues of Rating services - International credit Rating practices.

Module IV
Consumer Finance: Role of consumer credit in the Financial system - Features of consumer
credit Transactions - Legal - Framework - consumer credit portfolio Management - credit
Evaluation credit screening Methods.

Module V
Factoring: concept of Factoring - Forms of Factoring - Factoring vis--vis Bills Discounting -
Factoring vis--vis credit Insurance Factoring vis--vis Forfeiting - Evaluation of a Factor -
Legal Aspects of Factoring Evaluation of Factoring - Factoring in India current
Developments.

Module VI
Housing Finance: Housing Finance companies, Refinance schemes for HFCs, Regulatory
guidelines for HFCs.

Module VII
Securitisation / Mortgages: securitization .- Mortgages and Mortgage Instruments - concept
securitization as a Funding Mechanism, securitization of Residential Real Estate - whole Loans
- Mortgages - Graduated-payment.

Text books:

1. Financial Institutions and Market, LM Bhole - Tata McGraw Hill

2. Primary Market & IPO, ICFAI Publication.
3. The Financial Services Revolution, Clifford E Kirsch - McGraw Hill
4. Credit Rating, J C Verma - Bharat Law.
BCM614 INTERNATIONAL FINANCE

Course Description:

The main aim of this course is to make the students to understand the importance of international
finance and various mechanisms being practiced in international finance and trade. This course is
also designed to make the students to understand and apply exchange rate mechanisms and
various international financial instruments. It will also impart knowledge to the students on the
export and import procedures and various documents necessary for international trade. They will
also be exposed to FDI and its theories.

1. Introduction:
Nature and Scope of International Finance, Importance of the study of International Finance,
International Finance and Domestic Finance, An overview of International trade and Finance

2. International trade and Finance:

Modes of International trade and Balance of payments, Current Account Transactions,
Capital Account transactions, Official Reserve account, sectoral independence,
International independence, domestic and foreign trade, components of International
Financial system, foreign exchange market, International Currency market

3. Exchange Rate Mechanism:

Meaning of Foreign Exchange Market, Exchange rate quotation, exchange rate
determination in spot Market, Factors influencing Exchange Rate, Exchange Rate
Theories- Purchasing Power parity, Interest Rate Parity

4. Theories of Exchange Rate Behaviour:

Balance of Payments approach, monetary approach, Portfolio balance approach.

5. International Financial Market Instruments:

International equities, International Bonds, Secondary Market operation of International
Securities, Short term and Medium term Instruments.

6. Export Import Procedures and Documentation:

Terms of Export Import Order, Letter of Credit, Main documents-Bill of lading, air way
bill, Bill of Exchange, CBOs role as exchange control authority.

7. Foreign Direct Investment:

Costs and Benefits of FDI, Strategy for FDI, Control of MNCs, Theories of FDI
Industrial Organization Theory, Product cycle Theory, Currency Based Approach.

Text Books:
1. Avadhani, V.A ( 2004) , International Finance, Himalaya Publishing HouseNew Delhi,
5th edition {3, 4, 5 and 6}
2. Apte P.G (2011), International Financial Management , Tata McGraw-Hill 6th edition { 1
&2 }
3. Madura (2006 ) International Corporate Finance, Thomas Learning, Singapore, 8th edition
Reference Books:
1. Sharan, V. (2010) International Financial Management (PHI Learning Private
Limited, New Delhi,
2. Madura (2006 ) International Corporate Finance, Thomas Learning, 8th edition,
Singapore
BCM 615 INSURANCE MANAGEMENT

Module I:
Introduction: Definition of Insurance; Nature of Insurance; Purpose and need of Insurance;
Mechanism of Insurance; Concept of Insurance; Double Insurance and Reinsurance; Insurance as a
Social security tool; Role of Insurance in economic development of a country.

Module II:
Principles of insurance: Contract of Insurance; Distinguishing features of Insurance contract;
Principle of Indemnity; Principle of Utmost Good Faith; Principle of Insurable interest; Requisites
of Insurable risks; Principle of Subrogation; Principle of Contribution.Insurance Laws: Insurance
Regulatory and Development Authority Act 1999 (IRDA); Consumer Protection Act 1986
(COPRA).

Module III:
Types of Insurance: Life and Non life Insurance: Introduction and concept; Important activities of
Life Insurance Cos., Principles of Life Insurance; Fire Insurance: Introduction and Concept; Marine
Insurance: Cargo Insurance and Hull Insurance, Types of Marine Insurance contract; Motor
Insurance: Meaning, Categories, and Certificate of Insurance; Health Insurance: Meaning and
Concept; Liability Insurance: Meaning and Concept.

Module IV:
Claims: Introduction; Legal aspects; Preliminary procedures; Investigation and Assessment;
Surveyors and Loss Assessors; Claim documents; Arbitration; Limitation; Settlement; Post
settlement action; Loss minimization; Salvage; Recoveries.

Module V:
Functions and organisation of insurer: Functions of Insurer: Production (Sales), Underwriting, Rate
making, Managing claims and losses, Investing and Financing, Accounting and other record
keeping, Providing other services like, Legal advices, Marketing research, Engineering, Personnel
management etc;

Module VI:
Insurance and Risk Management: Definition of Risk; Concept of Risk; Concept of Pure Risk in
Insurance; Insurance as a Risk Transfer tool; Risk manager vs. Insurance manager.

Reference Text Books:

1. Principles of Insurance Insurance Institute of India, Mumbai
2. Practice of Insurance Insurance Institute of India, Mumbai