Bcom 25 04

COURSE STRUCTURE
B.Com Degree Programme (Model-1)

SEMESTER I
Sl. No. Title Credit Hours
Common
1 Language-English-I 4 5
Course-1
Comm.
2 Second Language-I 4 4
Course-2
3 Core-1 Financial Accounting-I 4 5
4 Core-2 Principles of Business Management 3 3
5 Core-3 Business Regulatory Framework 3 4
6 Compl.-1 Fundamentals of Managerial Decisions 3 4
Total 21 25
SEMESTER II
Sl. No. Title Credit Hrs
Common
7 Language-English II 4 5
Course-3
Comm.
8 Second Language-II 4 4
Course-4
9 Core-4 Financial Accounting-II 4 5
Corporate Regulations & Administration

10 Core-5 3 4
11 Core-6 3 4
Indian Banking System
12 Compl.-2 Quantitative Commerce 3 3
Total 21 25
SEMESTER III
Common 3 3
13 Language-English-III
Course-5
Corporate Accounting-I 4 5
14 Core-7
Marketing Management 3 4
15 Core-8
Quantitative Techniques for Business 4 5
16 Core-9
Research-I
Principles of Insurance 3 3
17 Core-10
18 Core-11 Optional Course-I

A. Finance& Taxation:
Financial Services 3 5
B. Computer Applications:
Information Technology for Business 3 5

C. Co-Operation:
Basics of Co-Operation 3 5
D. Travel and Tourism:
Fundamentals of Tourism 3 5
E. Marketing:
Customer Relationship Management 3 5
Total 20 25
SEMESTER IV
19 Comm.6 Language-English -IV 3 3

Core-12
20 Corporate Accounting-II 4 5
Core-13 Quantitative Techniques for Business
21 4 5
Research-II
Core-14
22 Financial Market Operations 4 4
Core-15
23 E-Commerce 2 3
Core-16
24 Optional Course -II
A. Finance &Taxation:
Indirect Taxes - Procedures and
3 5
Management
Information Technology for Office 3 5
C. Co-OPERATION:
Co-Operative Management and
3 5
Administration
Travel and Tourism Infrastructure 3 5
E. MARKETING:
Service Marketing 3 5
Total 20 25
SEMESTER V
Sl. No. Title Credit Hrs.
25 Core-17 Cost Accounting -I 4 6
26 Core-18 Financial Analysis and Reporting 4 6
Entrepreneurship Development and

27 Core-19 4 5
Management
A. Investment Management
Generic B. Export Import Management
28 3 3
Elective C. Logistics and Supply Chain
Management
29 Core-20 Optional Course-III
Income Tax-Law and Practice 4 5
Computerized Accounting 4 5
C. Co-Operation:
Co-Operative Legal System 4 5
Hospitality Management 4 5
E. MARKETING:
Marketing Research 4 5
19 25
SEMESTER VI
30 Core-21 Cost Accounting-II 4 6
31 Core-22 Financial Management 4 5
32 Core-23 Practical Auditing 3 4
Core-24
A. Business Ethics and Corporate
33 Social Responsibility
Choice 3 5
B. Human Resource Management
Based
C. Business Environment
Course
34 Core-25 Optional Course -IV

Income Tax- Assessment and
4 5
Procedures
Software for Business and Research 4 5
C. Co-OPERATION:
Co-Operative Accounting 4 5
Tourism and Cultural Heritage of
4 5
India
E. MARKETING:
International Marketing 4 5
35 Project and Viva 1
19 25
SEMESTER -I
Core Course -1 FINANCIAL ACCOUNTING I
(Theory- 30%- Problem-70%)
Instructional Hours: 90 Credit: 4
Objective: To equip the students with the skill of preparing financial statements of various types
of business units other than corporate undertakings.
Module I
Conceptual Framework for the Preparation of Financial Statements - Accounting Principles -
Accounting Concepts - Accounting Conventions- Branches of Accounting - Financial
Accounting - Meaning - Scope - Advantages Disadvantages- Financial Statements - Users of
Accounting Information - Capital and Revenue Expenditure - Capital and Revenue Receipts -
Capital and Revenue Losses - Deferred Revenue ExpenditureAccounting Standards- Objectives
- Benefits - Overview of AS-1,2,4,5,6 and 10- International Financial Reporting
Standards (IFRS) and Indian Accounting Standards. (15 Hrs.)
Module -II
Depreciation Accounting - Meaning - Fixed Installment Method - Reducing Balance Method -
Change of Method - Annuity Method - Depreciation Fund Method - Insurance Policy Method -
Revaluation Method - Depletion Unit Method - Machine Hour Rate Method. (15 Hrs.)
Module - III
Accounting Errors Meaning- Types - Rectification of Errors- Suspense Account- Bank
Reconciliation Statement - Meaning and Objectives - Causes of Differences - Technique of
Preparing Bank Reconciliation Statement. (20 Hrs.)
Module - IV
Final Accounts of Sole Trader - Trading Account - Manufacturing Account - Profit and Loss
Account - Balance Sheet - Adjusting entries - Closing Entries- Practical Problems with all
Adjustments. (20 Hrs.)
.
Module - V
Accounting of Incomplete Records - Single Entry System - Features - Advantages -
Disadvantages - Distinction between Single Entry and Double Entry System- Ascertainment of
Profit/loss - Statement of Affairs Method - Conversion Method - Steps for Conversion of Single
Entry into Double Entry - Preparation of Trading and Profit and Loss Account and Balance
Sheet. (20 Hrs.)
Suggested Readings
1. Jain S.P and Narang K.L,Advanced Accountancy,Kalyani Publishers,New Delhi
2. Maheshwari S.N and Maheswari S.K,Advanced Accoutancy,Vikas Publishing
House,New Delhi.
3. Shukla M.C and Grewal T.S,Advanced Accountancy,S Chand and Company (Pvt.)
Ltd,New Delhi.
4. Ashok Shehgal& Deepak Sehgal,Financial Accounting Taxmann Allied Service (Pvt.)
Ltd,New Delhi.
5. Paul S K and Chandrani Paul, Advanced Accountancy,New Central Book Agency,New
Delhi.
6. The Chartered Accountant(Journal), Institute of Chartered Accountants of India,New
Delhi.
SEMESTER I
Core Course -2 PRINCIPLES OF BUSINESS MANAGEMENT

Instructional Hours-54 Credit-3
Objectives: To familiarise the students with concepts and principles of management.
Module I
Management - Meaning - Nature - Scope and Functional Areas of Management - Management as
a Science, Art and Profession - Management &Administration - Principles of Management -
Functions of Management -Characteristics of Quality Managers - Contributions of F.W.Taylor
and Henry Fayol. (10 Hrs.)
Module II
Planning -Meaning - Nature - Importance - Types of Plans - Planning Process- Barriers to
Effective Planning - M.B.O - Features - Steps. (8 Hrs.)
Module III
Organizing and Staffing -Meaning - Nature - Importance - Principles of Organisation - Types of
Organisation - Organisation Chart - Organisation Manual - Centralization Decentralization-
Authority - Delegation of Authority -Responsibility and Accountability -Nature and Importance
of Staffing - Process of Selection and Recruitment. (12 Hrs.)
Module IV
Directing -Meaning - Nature- Importance - Motivation -Meaning and Importance-Theories of
Motivation (Maslows Herzberg - McGregors X & Y theoryWilliam Ouchis Z Theory) -
Leadership-Meaning-Styles Functions of Leader - Managerial Grid by Blake and Mounton
Likerts Four Level Model- Coordination-Meaning and Importance - Techniques for Effective
Coordination. (12Hrs.)
Module V
Controlling - Concept - Nature - Importance - Process of Controlling - Control Techniques-
Decision Making Meaning Process- Types ofDecisions - Problems in Decision Making
Communication- Process - Importance - Communication Channels - Barriers to Communication.
(12 Hrs.)
Suggested Readings
1. Koontz & O Donnell, Management, Mc Graw-Hill

2. Appaniah& Reddy, Essentials of Management, Himalaya Publishing House.
3. L M Prasad, Principles of management, Sultan Chand and Sons.
4. Srinivasan andChunawalla, Management Principles and Practice, Himalaya Publishing
House.
5. P.C Tulsian, Vishal Pandey, Business Organization and Management, Pearson Education.
SEMESTER I
Core Course - 3 BUSINESS REGULATORY FRAMEWORK
Instructional Hours: 72 Credit 3
Objective: The course is intended to familiarise the students with the legal framework
influencing business decisions.
Module I
Introduction Introduction to Law - Meaning of Law - Definition of Law - Branches of Law
- Sources of Law - Mercantile Law - Law of Contract - Definition - Kinds of Contracts -
Valid Void - Voidable - Contingent and Quasi Contract - E-Contract - Essentials of a Valid
Contract - Offer and Acceptance - Communication of Offer - Acceptance and its Revocation -
Agreement - Consideration - Capacity to Contract - Free Consent - Legality of Object and
Consideration - Performance of Contract - Discharge of Contract - Breach of Contract -
Remedies for Breach of Contract. (25 Hours)
Module II
Special Contract - Bailor and Bailee - Finder of Lost Goods - Pledge - Essentials - Rights
and Duties of Pawner and Pawnee - Indemnity and Guarantee - Indemnity - Meaning and
Definition - Contract of Guarantee - Kinds of Guarantee - Rights and Liabilities of Surety -
Discharge of Surety. (15 Hours)
Module III
Sale of Goods Act, 1930 - Essentials of Contract of Sale Goods - Classification of Goods -
Condition and Warranties - Transfer of Property in Goods - Right of Unpaid Seller - Buyers
Right Against Seller - Auction Sale. (8 Hours)
Module IV
The Limited Liability Partnership Act, 2008 - Nature of LLP - Partners and Designated
Partners - Extent and Limitation of liability of LLP - Winding up and Dissolution.
(15 Hours)
Module V
Competition Act, 2002 - Objectives - Competition Commission - Transition from MRTP
Act to Competition Act - Definitions - Enterprise - Person Trade Cartels. (9 Hours)
Suggested Readings
1. K. Aswathappa, Business Laws, Himalaya Publishing House, Bengaluru.

2. N.D. Kapoor, Business Laws, Sultan Chand publications New Delhi.
3. S.C. Sharma, Business Law, International Publishers, Bengaluru
4. Tulsion, Business Law, McGraw-Hill Education Mumbai.
5. Indian Contract Act No. IX, 1972
6. Indian Sale Goods Act, 1930
7. Limited Liability Partnership Act, 2008.
Journals
1. The Indian Journal of Law and Technology, National Law School of India University,
Bangalore.
2. E bulletin of Students Company Secretary
SEMESTER I
Complementary Course -1 FUNDAMENTALS OF MANAGERIAL
DECISIONS
(Theory-80%- Problem 20%)
Instructional Hours 72 Credit - 3
Objective: The course is intended tofamiliarise the students with the basic concepts of
managerial economics and its application in business management.
Module I
Introduction -Introduction to Managerial Economics- Macro Economics- Basic Concepts
GDP - Budget Revenue Account Capital Account- Balance of Payments Micro
Economics Managerial Economics Role of a Managerial Economist Basic Principles of
Managerial Economics Incremental Reasoning Time Perspective Discounting Principle
Opportunity Cost Equi- marginal Principle Risk and Uncertainty Contribution-
Significance of Managerial Economics in Functional Areas of Business - Profit- Accounting
and Economic Profits. (12 Hrs.)
Module II
Demand Theory DemandMeaning- Types of Demand - Law of Demand Reasons
Exceptions Elasticity of Demand Price- Income Advertisement Cross Measurement
Demand Distinctions - Demand Forecasting Short Term and Long Term Forecasting
Methods of Forecasting - Movements Vs Shift in Demand. (15 Hrs.)
Module III
Theory of Consumer Behaviour and Law of Supply Consumer Preferences -Utility-

Total Utility- Marginal Utility Law of Diminishing Marginal Utility- Assumptions
Exceptions Concepts of Cardinal and Ordinal Utility -Law of Equi-marginal Utility -
Indifference Curve Analysis Consumers Equilibrium - Indifference Schedule- Law of
Supply- Determinants of Supply Shift in Supply Curve ( 15 Hrs.)
Module IV
Production Analysis and Cost Theory Production Function Cobb Douglas Production
Function Laws of Production Law of Diminishing Returns Law of Returns to Scale
Economies And Diseconomies of Scale Isoquant Curve-Isocost Curve Optimum
Combination of Inputs Cost Analysis- Long-Run and Short -Run Cost Output. (15 Hrs.)
Module V
Pricing in Different Markets Price Determination in Different Market Structures- Perfect

Competition Monopoly- Monopolistic- Oligopoly-Price Discrimination Kinked Demand
Curve- Price Leadership Pricing Under Collusion. (15 Hrs.)
Suggested Readings
1. Varshney, R.L., and K.L., Maheshwari, , Managerial Economics, Sultan Chand &
Sons Private Ltd., New Delhi
2. Kasi Reddy M., S Saraswathi., Managerial Economics and Financial Accounting, PHI
Learning, New Delhi.
3. Mehta P. L; Managerial Economics, Sultan & Chand, New Delhi
4. M.L Trivedi, Managerial Economics Theory and Applications, McGraw Hill
Education Private Ltd, New Delhi.
5. D N Dwivedi, Managerial Economics, Vikas Publishing House Private Limited, New
Delhi.
SEMESTER - II
Core Course - 4 FINANCIAL ACCOUNTING II
(Theory-30%- Problem-70%)
Instructional Hours:90 Credit: 4
Objective:To acquaint the students with the preparation of books of accounts of various types of
business activities.
Module I
Royalty Accounts Meaning Minimum Rent Short Working Recovery Journal Entries
in the books of Lessor and Lessee Preparation of Minimum Rent Account Short Working
Account Royalty Account (Excluding Sublease) Special Circumstances Adjustment of
Minimum Rent in the event of Strike and Lock - outs - Govt. Subsidy in case of Strikes/Lockouts
(15 Hrs.)
Module II
Accounting for Hire Purchase Meaning and Features of Hire Purchase System Hire
purchase Agreement Hire purchase and Sale - Hire Purchase and Installment Interest
Calculation Recording Transactions in the Books of both the Parties Default and
Repossession.
(15Hrs.)
Module III
Accounting for Consignment - Meaning Important Terms Journal Entries in the books of
Consignor and Consignee Goods Sent at Cost or Invoice Price - Preparation of Consignment
Account ConsigneesAccount - Valuation of Stock Normal and Abnormal Loss.
(15 Hrs.)
Module IV
Branch Accounts Objectives- Features Types Accounting for Branches keeping full
system of accounting Debtors System Stock and Debtors System Independent Branches
and Incorporation of Branch Accounts in the Books of H.O Cash in Transit and Goods in
Transit Consolidated Balance Sheet.
Departmental Accounts Meaning Objectives Advantages Accounting Procedure
Allocation of Expenses and Income- Inter Departmental Transfers Provision for Unrealized
Profits.
(30 Hrs.)
Module V
Insolvency Accounts of Individuals Statement of Affairs Deficiency Accounts (simple
problems only)
(15 Hrs.)
Suggested Readings
1. Jain S.P and NarangK.L,Advanced Accountancy, Kalyani Publishers, New Delhi

2. Maheshwari S.N and MaheswariS.K,AdvancedAccoutancy,Vikas Publishing House, New
Delhi.
3. Shukla M.C and Grewal T.S,AdvancedAccountancy,S Chand and Company PvtLtd,New
Delhi.
4. Ashok Shehgal& Deepak Sehgal, Financial Accounting Taxmann Allied Service (Pvt)
Ltd, New Delhi.
5. Paul S K and Chandrani Paul, Advanced Accountancy,New Central Book Agency, New
Delhi.
6. The Chartered Accountant (Journal), Institute of Chartered Accountants of India, New
Delhi.
SEMESTER - II
Core Course - 5 CORPORATE REGULATIONS AND
ADMINISTRATION
Objective: The course is intended to familiarise the students with the management and
administration of affairs of the joint stock companies in India as per Indian
Companies Act 2013.
Module I
Introduction to Company - Meaning and Definition Features Highlights of Companies
Act 2013 - Kinds of Companies One Person Company Private Company Public
Company Company limited by Guarantee Company limited by Shares Holding
Company Subsidiary Company Government Company Associate Company Small
Company Foreign Company Global Company Body Corporate Listed Company
Dormant Company Producer company Global Company.
(12 Hrs.)
Module II
Formation of a Company - Promotion Stage: Meaning of Promoter Position of Promoter
and Functions of Promoter Incorporation Stage Meaning and Contents of Memorandum
of Association and its Alteration Articles of Association and its Alteration Distinction
between Memorandum of Association and Articles of Association Certificate of
Incorporation Doctrine of Indoor Management Doctrine of Constructive Notice Lifting
up of Corporate veil Subscription Stage Meaning and Contents of Prospectus Statement
in lieu of Prospects Shelf Prospectus and Red Herring Prospectus Misstatement in
Prospectus Issue Allotment and Forfeiture of Share Calls on Shares Book Building
Process Issue of Sweat Capital Employee Stock Option Issue of Bonus Shares
Transfer and Transmission of Shares Buyback Share Certificate D-Mat System
Dividend Payment Commencement Stage Document to be Filed E-Filing Register of
Companies Certificate of Commencement of Business.
(20 Hrs.)
Module III
Company Management Directors Director Identity Number (DIN) Classification of
Directors Appointment Removal of Directors Legal Positions Powers and Duties
Key Managerial Personnel Managing Director Whole-time Directors The Companies
Secretary Chief Financial Officer Resident Director, Independent Director, Auditors
Appointment Powers - Duties & Responsibilities. Managing Director Appointment
Powers Duties & Responsibilities Audit Committee CSR Committee Company
Secretary Meaning Types Qualification Appointment Position Rights Duties
Liabilities and Removal or Dismissal of Company Secretary.
(18 Hrs.)
Module IV
Company Meetings Corporate Meetings Statutory Meeting Statutory Report
Creditors Meeting - Meetings of Shareholders and Board Convening and Conduct of
Meetings - Requisites of a Valid Meeting Notice Agenda Chairman Quorum Proxy
Resolutions Minutes Voting Postal Ballot E-Voting Meeting through Video
Conferencing.
(12 Hrs.)
Module V
Winding up - Meaning and Modes of Winding up National Company Law Tribunal
(NCLT) Voluntary Winding up.
(10 Hrs.)
Suggested Readings
1. Shukla M.C. & Gulshan, Principles of Company Law, S.Chand, New Delhi.
2. Venkataramana.K, Corporate Administration, Seven Hills Books Publications.
3. Kapoor N.D. , Company Law and Secretarial Practice, Sultan Chand, New Delhi.
4. Bansal C.L, Business and Corporate Law, Vikas Publishers, New Delhi.
5. Bhandari M.C. , Guide to Company Law Procedures, Wadhwa Publication.
6. Kuchal S.C. , Company Law and Secretarial Practice, Vikas Publishers,New Delhi
7 Maheshwari .S.N, Elements of Corporate Law, Vikas Publishers,New Delhi
8. Chartered Secretary, The Institute of Company Secretaries of India.
SEMESTER II
Core Course - 6 INDIAN BANKING SYSTEM
Objective:To familiarize the students with the basic concepts of banking and the changing
scenario of Indian banking system
Module I
Introduction- Origin and Evolution of Banks - Meaning and Definition-Classification of Banks
Functions of Commercial Banks- Primary and Secondary- Credit Creation- Nationalization and
its Objectives - Sources and Application of Funds- Basic Principles of Lending- Computation of
Interest- Fixed and Floating Rate- EMI. (15 Hrs.)
Module II
Reserve Bank of India- Nationalization of RBI- Functions of RBI- Issue of Bank Notes- Banker
to Government- Custodian of Cash Reserves of Commercial Banks-Custodian of Countrys
Foreign Currency Reserves- Lender of Last Resort- Central Clearance and Accounts Settlement-
Controller of Credit. (14 Hrs.)
Module III
Innovations and Reforms in Banking Social Banking- Lead Bank Scheme- Village Adoption
Scheme- Service Area Approach-DRI Scheme- KCC- Offshore Banking- Consortium Banking-
CIBIL-KYC - E-banking- ATM-telephone/ Mobile Banking -EFT- RTGS- CORE Banking-
Cheque Truncation System-Credit and Debit Cards- Banking Sector Reforms-Prudential Norms-
Capital Adequacy NormsNPA- NBA-Basel III- Banking Ombudsman Scheme- Small Finance
Banks- Payment Banks. (18 Hrs.)
Module IV
Banker and Customer- Meaning and Definition- Relationship- General and Special- Retail
Banking- Loan Products- Different Types of Accounts- Opening of Accounts-Pass Book-Closing
of Accounts- Negotiable Instruments - Cheque-Crossing-Endorsement. (15 Hrs.)
Module V
Rural Banking- Rural Credit- Objectives- NABARD- Co- Operative Banks- Land Development
Banks RRBs- Priority Sector Advances- Micro Finance and Micro Credit- Financial Inclusion.
(10 Hrs.)
Suggested Readings
1. Shekhar,K.C, Banking Theory and Practice, Vikas Publishing House, New Delhi
2. Maheswary,S.N.,Banking Law and Practice, Kalyani Publishers, New Delhi
3. Sundharam and Varshney, Banking Theory, Law & Practice, Sulthan Chand & Sons,
New Delhi.
4. Agarwal, O.P., Banking and Insurance, Himalya Publishing House, Mumbai
5. Saxena, G.S., Legal Aspects of Banking Operations, Sultan Chand and Sons, New Delhi
6. Reserve Bank of India Bulletin.
SEMESTER II
Complementary Course - 2 QUANTITATIVE COMMERCE
Objective: The course is intended to impart a basic understanding of key mathematical tools
which are relevant in the business decision making process. The course will also
improve the logical reasoning ability of students.
Module I
Theory of Equations Types of Equations Solving Simultaneous Linear Equations (not
more than 3 variables), Quadratic Equation Factorisation and Formula Method (ax2 + bx +
c = 0 form only) (10 Hrs.)
Module II
Matrices Algebra of Matrices Equality Addition Subtraction Multiplication

Transpose Determinants of a Square Matrix Co-factor of a Matrix Ad joint of a Matrix
Inverse of a Matrix Solving Linear Equations with Matrix ( not more than 3 variables)
( 10 Hrs.)
Module III
Ratio and Proportion Types of Ratios- Proportion- Types of Proportion Continued

Direct Inverse Variation Joint Variation Percentage Chain Rule and its Application.
(10 Hrs.)
Module IV
Commercial Arithmetic Bill of Exchange Maturity of the Bill Bill Discounting Bill
Value Discounted Period Bankers Discount Trade Discount Cash Discount
Production involving Cost Price, Selling Price Trade Discount Cash Discount
Commission Brokerage ( 12 Hrs.)
Module V
Mathematics of Finance Time Value of Money -Simple and Compound Interest Nominal,
Effective and Continuous Interest Rates- Compounding and Discounting ( Simple problems
involving up to 4 time periods) -Types of Annuities -Present and Future Values of Annuities-
EMI Calculation - Valuation of Simple Loans Sinking Fund- Share Valuation Models- One
Year Holding Period Multiple Year Holding Period Constant Growth Model Multiple
Growth Model (Simple problems only) (12 Hours)
Suggested Readings
1. Aggarwal, B.,Business Mathematics & Statistics, Ane Books Private. Ltd.
2. Sancheti,D C & V K Kapoor, Business Mathematics, Sultan Chand & Sons Private
Ltd.
3. Varma, A P , Business Mathematics, Asian Books Private. Ltd.
4. Singh, J K , Business Mathematics, Himalaya Publishing House
5. Kevin,S., Security Analysis and Portfolio Management, PHI Learning Private Ltd.
6. Jena,R .K. ,Swain, P. K., and BalR. K, Fundamentals of Business Mathematics, S.
Chand and Company Private Ltd.
SEMESTER III
Core Course 7 CORPORATE ACCOUNTING - 1
(Theory 30%- Problem 70%)
Instructional Hours: 90 Credit:4
Objective: To make the students familiarise with corporate accounting procedures and to
understand the accounting for banking companies.
Module 1
Issue of Shares Accounting Treatment- Equity Shares- Preference Shares ESOP-Rights

Issue Bonus Issue Buyback of Shares Redemption of Preference Shares.
(15 Hrs.)
Module II
Issue of Debentures Accounting Procedure Debentures Issued as Collateral Security
Redemption of Debentures Methods of Redemption Purchase of Own Debentures Ex-
interest and Cum- interest Quotations Purchase of Own Debentures as Investment
Cancellation of Own Debentures. (15Hrs.)
Module III
Underwriting of Shares and Debentures Marked and Unmarked Applications Firm
Underwriting Determining the Liability of Underwriters in respect of an Underwriting
Contract Complete Underwriting Partial Underwriting Firm Underwriting.
(10Hrs)
Module IV
Final Accounts of Joint Stock Companies (Vertical form) Preparation of Company Final
Accounts including Balance Sheet Calculation of Managerial Remuneration.Profit (Loss)
Prior to Incorporation. (25 Hrs.)
Module V
Accounts of Banking Companies Meaning Important Provisions of Banking Companies
Act, 1949 Preparation of Final Accounts of Banking Companies Profit and Loss Account,
Balance Sheet Transactions of Special Type Asset Classification and Provisions Non
Performing Assets. (25 Hrs.)
Suggested Readings
1. Jain S.P and Narang K.L , Advanced Accountancy, Kalyani Publishers, New Delhi
2. Maheswari S.N and Maheswari S.K : Advanced Accounting, Vikas Publishing House
,New Delhi
3. Shukla M.C and Grewal T S, Advanced Accountancy S. Chand and Company
Pvt.Ltd, New Delhi
4. Shukla S.M and Gupta S.P :Advanced Accounting, Sahitya Bhavan Publications,
Agra
Delhi.
SEMESTER III
Core Course - 8 MARKETING MANAGEMENT
Objective: The objective of this course is to provide a sound understanding of the basic
principles of marketing management and their applications in the business and
industry.
Module I
Marketing Management Introduction - Definition - Marketing Concepts and Functions-
Customer Satisfaction - Customer Delight - Marketing Environment - Micro and Macro
Environment - Market Segmentation Concept Need Basis - Market Targeting - Market
Positioning- Understanding Consumer Behaviour- Buying Motives - Factors Influencing
Consumer Buying Decisions - Buying Decision Process - Marketing Mix- 4Ps.
(15 Hrs.)
Module II
Product and Price Decisions Product Meaning - Product Development - Product Mix-
PLC Branding - Brand Equity - Brand Loyalty - Trade Mark - Packaging and Labelling-
Pricing of Products - Factors Influencing Pricing - Pricing Policies and Strategies -Types of
Pricing
(15 Hrs.)
Module III
Place Decisions - Logistic and Supply Chain Management Elements - Channels of
Distribution Types - Factors Affecting the Choice of a Channel of Distribution
(10 Hrs.)
Module IV
Promotion Decisions - Nature and Importance of Promotion - Promotion Tools -
Advertising - Advertising Appeal Copy - Types of Media - Planning an Advertising
Campaign - Methods for Measuring the Effectiveness of Advertising - Personal Selling-
Public Relations - Sales Promotion Factors Affecting Promotion Mix Decisions.
(22 Hrs.)
Module V
Recent Trends in Marketing (Overview Only) - Social Marketing - Online Marketing-
Direct Marketing - Services Marketing - Green Marketing - E-Marketing - Tele Marketing -
Viral Marketing - Relationship Marketing - De-marketing - Remarketing.
(10 Hrs.)
Suggested Readings
1.Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha, Marketing
Management-A South Asian Perspective, Pearson Education.
2. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.
3. Chhabra, T.N., Principles of Marketing, Sun India Publication.
4. Czimkota, Marketing Management, Vikas Publishing House (P) Ltd.
5. Armstrong, Gary, and Kotler, Philip, The Essentials of Marketing, Pearson Education,
New Delhi.
SEMESTER III
Core Course -9 QUANTITATIVE TECHNIQUES FOR BUSINESS
RESEARCH-I
Objective: The course aims to familiarize the students with the tools of data collection and
data analysis.
Module I
Business Research- Introduction-Types of Research (Pure- Applied - Exploratory-
Descriptive- Empirical- Analytical- Qualitative and Quantitative)-Research Methods -
Research Methodology and Research Process Statistics and Research- Functions of
Statistics- Importance of Statistics-Limitations of Statistics-Distrust of Statistics.
(15 Hrs.)
Module II
Data Collection and Sampling- Primary and Secondary Data-Methods of Data Collection-
Designing a Questionnaire- Types of Questionnaire Editing - Coding and Tabulation of
Data Sampling-Methods (Probability Sampling and Non- Probability Sampling)- Sampling
with and without Replacement -Selecting a Simple Random Sample- Other Sampling
Designs-Sampling Design of a Statistic - Sampling and Non-sampling Errors - Sampling
from Normal Population -Sampling from Non-normal Population- Sample Size and Sampling
Error (20 Hrs)
Module III
Uni-Variate Data Analysis -Measures of Central Tendency Concept Mean Median
Mode- Geometric Mean-Harmonic Mean- Merits and Demerits-Measures of Dispersion-
Concept-Absolute and Relative Measure-Range-Inter Quartile Range- Quartile Deviation-
Mean Deviation-Standard Deviation-Merits and Demerits-Relevance and Applications in
Business-Co-efficient of Variation Skewness Kurtosis-Moments.
(20 Hrs)
Module IV
Bi-Variate Data Analysis- I- Correlation - Concept- Correlation and Causation -Types of
Correlation-Methods- Graphic Method -Karl Pearsons Co-efficient of Correlation-
Spearmans Rank Correlation Co-efficient- Probable Error-Concurrent Deviation Method.
(15Hrs)
Module V
Bi-Variate Data Analysis- II -Regression Analysis Concepts-Lines of Regression-
Regression Equation under Algebraic Method and Standard Error- The Method of Least
Squares - Alternative Approach- Deviations from Assumed Mean - Regression Co-efficient.
( 20 Hours)
Suggested Readings
1. C.R.Cothari, Research Mehodology,New Age Publications, New Delhi.

2. J. K. Sharma, Business Statistics, Pearson Education.
3. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.
4. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New
Delhi.
5. Richard Levin and David S. Rubin, Statistics for Management, Prentice Hall of India,
New Delhi.
6. M.R. Spiegel, Theory and Problems of Statistics, Schaums Outlines Series, McGraw
HillPublishing Co.
SEMESTER III
Core Course -10 PRINCIPLES OF INSURANCE
Objective:The course is aimed to provide an understanding of the fundamental principles of

insurance and the recent developments in the insurance sector.
Module I
Introduction- Concept of Risk- Nature of Risk- Management of Risk Insurance
Definition-Need and Importance Characteristics Functions-Role and Importance-Insurance
Contract-Principles of Insurance-Insurance and Assurance-Types of Insurance.
(12 Hrs.)
Module II
Insurance Industry in India- Indian Insurance Industry - an Overview History- LIC-
Malhotra Committee- Introduction to IRDA Act - Private Players in the Market - Insurance
Sector Reforms - Foreign Investments in Insurance Sector - Bancassurance. (10 Hrs.)
Module III
Life Insurance Features-Classification of Policies-Policy Conditions-Application and
Acceptance- Life Insurance Documents Prospectus-Proposal Forms and other related
Documents-Age Proof- Special Reports Assignments Nomination Loans Surrender-
Fore closure-Riders-Bonus- Financial and Medical Underwriting- Policy Claims- Maturity
Claims Survival Benefit Payments- Death Claims-Waiver of Evidence of Title- Early Claims-
Claim Concession-Presumption of Death-Accident and Disability Benefits-Settlement
Options.Introduction to Actuarial Science. (20 Hrs.)
Module IV
General Insurance - Marine Insurance Nature - Insurance Policies - Policy Conditions-
ClausesMarineLosses - Payment of Claims - Fire Insurance-Nature and Use Contracts-
Kinds of Policies-Policy Condition Clauses- Payment of Claims-Re-Insurance-
Miscellaneous Insurance- Health Insurance-Motor Insurance-Burglary and Personal Accident
Insurance Scheme under PMJDY Scheme.
(12 Hrs.)
Suggested Readings
1. Tripati, Nalini&Prabil Pal., Insurance: Theory and Practice, PHI Pvt Ltd, New Delhi
3. Gupta, P.K., Insurance and Risk Management, Himalaya Publishing House, Mumbai
4. Mishra, M.N., Principles and Practices of Insurance, S. Chand and Sons, New Delhi
5. IRDA Journal, Published by Insurance Regulatory Authority of India
SEMESTER III
Core Course 11 FINANCIAL SERVICES
(Optional Course - I)
Instructional Hours :72 Credit:3
Objectives: 1.To provide the students with an overall idea of financial services available in the
country andto create an understanding about recent trends in financial services sector.
MODULE I
Capital Formation-Introduction- Financial System- Institutions Markets- Instruments and
Regulators-Introduction to Financial Services Meaning Types- Fund Based Financial
Services- Fee Based Financial Services- Introduction to Merchant Banking Services in India.
(10 Hrs.)
MODULE II
Venture Capital- Features and Types of Venture Capital- Purpose of various Stages of Venture
Capital Financing- Venture Capital Firms in India- Monitoring and Evaluation of Venture
Capital Investment- Exit Rout. (12 Hrs.)
MODULE III
Leasing Essentials Types- Operating and Financial Lease- Sale and Lease back- Advantages
and Limitations of Leasing-Leasing VsHire Purchase Factoring-Receivables Management-
Process of Factoring- Functions of a Factor- Different Forms of Factoring Services- Cost and
Benefits of Factoring- Factoring Vs Bill Discounting Forfaiting-Cost and Benefits of Forfaiting
- Mechanism of Forfeiting- Factoring Vs Forfaiting. (15Hrs.)
MODULE IV
Mutual FundsMeaning- Advantages -Structure - Classification ofMutual Funds Closed end-

Open-end Income Growth- Balanced Money Market- Sector, Index, Value, Offshore- Mid-
cap- Large-cap Equity- Load and Non-load Fund- the Concept of Net Asset Value Exchange
Traded Fund-AMFI and SEBI Guidelines- Credit Rating(CR)- Meaning, Scope of Credit Rating-
Procedure of Credit Rating-Advantages and Limitations of CR-Credit Rating Agencies in India.
(20 Hrs.)
MODULE V
Recent Trends in Financial Services- Financing of Corporate Restructuring-Financing of

Merger and Acquisitions- By Cash, Stock Swaps Divestiture- Leveraged Buyouts Buy Back
of Securities - NBFCs - Shadow Banking -Angel Funds. (15Hrs.)
Suggested Readings
1. Bhole L M, J. M. Financial Institutions and Markets: Structure, Growth and Innovations

Tata Mc-Grow Hill. New Delhi:
2. Gupta, N. K. Financial Markets, Institutions and Services, Ane Books Pvt. Ltd. New Delhi
3. Khan, M. Y. Financial Services - Tata McGrow Hill New Delhi.
4. Siddaiah, T. Financial Services. Pearson EducationNew Delhi.
5. Yogesh, M. Investment Management, PHI Learning Pvt. Ltd. New Delhi:
SEMESTER III
Core Course -11 INFORMATION TECHNOLOGY FOR BUSINESS
(Optional Course -1)
(60% Theory and 40% Practical)
Instructional Hours: 90 Credit :3
Objectives :1.To make the students aware of the role of information technology in business
and make them capable of developing web pages for business
Module I
Introduction to Information Technology -Informatics - InformationTechnology -E-World -
Information SystemsHardware and Software: Input, Processing, Storage, Output and
Communication HardwareSoftware: System Software and Application Software Operating
System: WINDOWS, UNIX and LINUX Versions. Free Software Movement Futuristic
IT Artificial Intelligence Virtual Reality.
(16 Hrs. Theory)
Module II
Social Informatics - IT and Society IT Applications in Commerce, Business and Industry
IT Applications in Education, Teaching and Learning Computer and Health Issues Proper
Usage of Computers and Internet Cyber Ethics - Cyber Addiction Cyber Crime -E-waste
and Green Computing. (12 Hrs. Theory)
Module III
Network &Communications - Computer Networks Types of Networks: WAN, MAN,
LAN, PAN, CAN- Benefits of Networks, Network Topology Work Group Computing &
Groupware - Telecommuting & Virtual Offices - Network Security Firewalls.
Communication Medium: Wired and Wireless Generations in Communication.
(15Hrs.Theory)
Module IV
HTML & Webpage - Introduction to HTML Essentials- Static & Dynamic Web Pages -
Structure of a Web Page - Designing Web Pages- HTML Tags -Text Formats- Working with
Text- Presenting and Arranging Text-Paragraphs- Animated Effects: Marquee using White
Space - Tables in HTML- Working with Links, E-mail Links, Lists, Images, Thumbnails,
Rollover Images, Audio & Video-Forms & Frames - Website Management.
(6 Hrs. Theory;28 Hrs. Practical)
Module V
Internet -Working Concepts -Devices, History, Benefits and Drawbacks - Internet Structure,
Internet Protocols: TCP/IP, FTP, HTTP, etc., IP Address, Domain Name System (DNS),
URL, Web Browsers, WWW Consortium, Search Engines Types, Academic Search
Techniques - Business Applications of Internet, Internet Access Methods - Intranet and
Extranet.
(5 Hrs. Theory; 8 Hrs. Practical)
Practical Training:
1. Designing a web page for your Department
2. Designing a web page for a Retail Marketing Firm.
3. Design a web page for a Hotel
Suggested Readings
1. Alexis Leon & Mathews Leon,Fundamentals of Information Technology, Vikas
Publishing House, New Delhi.
2. Williams &Sawyer,Using Information Technology (6th Edition), Tata McGraw Hill
Company.
3. AviSilberschatz Peter Galvin & Greg Gagne, Operating System Concepts (Windows
XP update) .Willey India.
4. Uyless Black,Computer Networks, Protocols, Standards and Interface, Prentice Hall
India Pvt. Ltd.
5. Nagpal, D.P.,Web Design Technology Theory and Techniques on the Cutting
Edge,S.Chand& Company Ltd
SEMESTER III
Core-11: BASICS OF CO-OPERATION
(Optional Course)-1
Instructional Hrs-90 Credit-3
Objectives:
To inculcate the principles of co-operation among the students and

toacquaint the students with the management and working of co-operatives.
MODULE-I
Origin and Development of Co-operation- Meaning-Definition- Features Importance-

Objectives- Benefits of Co-operation- Different aspects of Co-operation- Economic, Socialand
Morale. (10Hrs.)
MODULE-II
Co-operation and other Economic Systems- Capitalism- Socialism and Communism -Co-
operatives and other Forms of Business Organizations- Distinctive Features of a Co-operative
Organization vis--vis- Partnership and Joint Stock Companies- A Co-operative as an Institution
and as an Enterprise - Co-operative Common Wealth.
(15Hrs)
MODULE-III
Co-operative Principles-Different Stages-Rochdale Pioneers- Karve Committee on Co-operative

Principles- Principles of ICA in 1995 (IVth Stage) - Distinction between Co-operative Values and
Co-operative Principles. (15Hrs)
MODULE-IV
Types of Co-operatives in India and in Kerala (i) Short term and Medium term Co-operative
Credit Structure- Primary Agricultural Credit Societies- Urban Cooperative Banks- Employees
Credit societies- District Co- operative Banks and State Co-operative Banks. (ii) Long term
Credit Structure- PCARDBs and SCARDBs. (iii) General Purpose and Special Purpose
Agricultural Marketing Societies- Primary Marketing Societies and their Federations including
NAFED- Rubber Marketing Societies and their Federations- Dairy Co-operative Societies and
their Federations- Fishery Co-operatives and their Federations (iv) Processing Co-operatives-
Need and Importance (v) Housing Cooperatives and their Federations (vi) Consumer Co-
operatives and their Federations (vii) Industrial Co-operatives and their Federations- Handlooms
and Power looms Coir - Handicrafts (viii) Workers Co-operatives- Significance of Workers
Co-operatives in Kerala. (35Hrs)
MODULE-V
Co-operative Movement in Foreign Countries - Great Britain (Consumer)- Germany

(Agricultural Credit)- Sweden (KF) - Denmark (Dairy)- China (Induscos)- Japan (Multi -
purpose)- USA (Marketing) (Brief Study). (15Hrs)
Suggested Readings
1. Hejela.T.N., Principles, problems and Practice of Co-operation,Konark Publishers, New

Delhi, 2000.
2. Krishnaswami O.R.., Fundamentals of Co-operation,:S. Chand & Company, New Delhi,
1989.
3. KrishnaswamiO.Rr& V. Kulandaisamy, Theory of Co-operation- An indepthAnalysis,
:Shanma Publication, Coimbatore, 1992.
4. Mathur B,S. Co-operation in India, SahithyaBhavan Publishers, Agra1989
5. Bedi,R.D., Theory, History and Practice of Co-operation. R. Lal BookDepot,
Meerut,2001
SEMESTER III
Core Course 11: FUNDAMENTALS OF TOURISM
(Optional Course- I)
Objectives- To provide the basic knowledge of tourism as a growing industrial branch of the
Indian Economy
MODULE-I
Introduction to Tourism Industry- Meaning and Definition of Tourism- Nature and Scope-
Historical Perspective of Tourism Industry in India- Growth of Indian Tourism- Ministry of
Tourism (GOI)-Aims and Functions. (15 Hrs.)
MODULE-II
Types of Tourism- Pilgrimage- Cultural-Folklore-Farm-Eco-Business- Adventure Rural-

Cuisine- Monsoon- Community-Based Tourism- Sports Tourism- Health Tourism- Responsible
Tourism -Main Characteristics and Activities Involved. (15 Hrs.)
MODULE-III
Tourism Products- Meaning And Concept- Components- Art And Architecture -Archaeological
Sites- Monuments- Forts And Palaces Museums-Traditions And Festivals- Nature-Based
Tourism- Wild-Life Sanctuaries-National Parks- Hill-Resorts- Desert Safari- Indian Beaches
And Backwaters- Indian Folk- Culture-Customs- and Costumes. (20 Hrs.)
MODULE-IV
Tourism Planning and Development-General concepts of Planning- Major Types of Planning-

Need for Tourism Planning-Different Types of Tourism Planning-Ten Main Steps or Phases in
the Planning Process- Sustainability and Sustainable Tourism Development. (20 Hrs.)
MODULE-V
Impact of Tourism: - Meaning, Positive and Negative Impacts of Tourism: - Social, Cultural,
Economic and Environmental. Tourism Economic Multiplier- Employment Multiplier- The
WTO Conference- The Manila Declaration. (20 Hrs.)
Suggested Readings
1. A.K. Bhatya, Tourism Development Principles and Practices,Kalyani publishersWest Bengal.
2. K.K. Kamra, Mohinder Chand Basics of Tourism,Sterling Publicatioin,New Delhi, Delhi
3. Ratandeep Singh Dynamics of Modern Tourism KanishkaPublicatioinNew Delhi
4. S.P. Tewari,TourismDimensions,Atma Ram and Sons Publication,New Delhi.
5.P.C. Sinha, Tourism Impact Assessment,Anmol Publications Pvt. New Delhi.

SEMESTER III
Core-11: CUSTOMER RELATIONSHIP MANAGEMENT
(Optional Course- 1)
Instructional Hours 90 Hours Credit -3
Objectives: The purpose of this course is to familiarize the students with the concepts and
strategies involved in Customer Relationship Management
MODULE I
Customer Relationship Management Introduction Definition-Need for CRM - Concepts -

Customer Loyalty and Optimizing Customer Relationships - Strategic Framework for CRM -
Origin and Role of CRM -Components of CRM-CRM Processes. (20 Hrs.)
MODULE II
Customer Satisfaction- Product Marketing- Direct Marketing- Customer Learning Relationship-

Key Stages of CRM-Forces Driving CRM- Benefits of CRM-Growth of CRM Market in India-
Key Principles of CRM. (20 Hrs.)
MODULE III
CRM Strategy- CRM Strategy Development Process-CRM Value Creation Process- Customer
Profitability- Customer Acquisition and Retention - Customer Strategy. (15Hrs.)
MODULE IV
CRM Process Framework- Governance Process- Performance Evaluation Process- Monitoring

System- Key Performance Indicators- CRM Budget and CRM Return on Investment (15Hrs.)
MODULE V
Use of Technology in CRM- Call Centre Process- CRM TechnologyTools -Implementation-

Selection of CRM Package- Reasons for Failure of CRM (20Hrs.)
Suggested Readings
1. PeelenE.D, Customer Relationship Management, Pearson Education, Mumbai.

2. Francis Buttle and Stan Maklan,Customer Relationship Management Concepts and
Technologies, Taylor and Francis , UK.
3. Bhat.G.K, Customer Relationship Management,Himalaya Publishing House, Mumbai.
4. H.Peeru Mohamed and A.Sagadevan, Customer Relationship Management, Vikas
Publishing House,Noida.
5. Sontakki.C.N, Marketing management,10th revised edition (2013), Kalyani Publishers,
New Delhi.
SEMESTER IV
Core Course 12: CORPORATE ACCOUNTING II

Instructional Hours -90 Credit - 4
Objective: To equip the students withthe preparation of financial statements of insurance

companies and to understand the accounting procedure for reconstruction and
liquidation of companies.
Module I
Accounts of Insurance Companies Insurance Companies Special Terms Final

Accounts of Life Insurance Revenue Account - Profit and Loss Account and Balance Sheet
(As per IRDA Regulation Act, 2002) Determination of Profit in Life Insurance Business
Valuation Balance Sheet Accounts of General Insurance Companies (Fire and Marine only)
Revenue Account Profit and Loss Account and Balance Sheet (as per IRDA Regulation
Act) (25 Hrs.)
Module II
Internal Reconstruction -Alteration of Share Capital- Capital Reduction Surrender of

Shares- Accounting Treatment Revised Balance Sheet. (15 Hrs.)
Module III
Amalgamation absorption and External Reconstruction Amalgamation in the nature of
Merger, Purchase , External Reconstruction Calculation of Purchase consideration (all
methods) Journal Entries in the books of Transferor and Transferee Companies, Revised
Balance Sheet ( excluding inter - company holdings ) (25 Hrs.)
Module IV
Liquidation of Companies Meaning-Types Contributories-Preferential Creditors-

Fraudulent Preference- Preparation of Liquidators Final Statement of Account. (15 Hrs.)
Module -V
Investment Account Cum-interest- Ex-interest- Cum-dividend- Ex-dividend- Treatment of

Bonus Share- Right Shares Preparation of Investment Accounts ( 10 Hrs.)
Suggested Readings
1. Jain S.P and Narang K.L, Advanced Accountancy, Kalyani Publishers, New Delhi
2. Maheswari S.N and Maheswari S.K, Advanced Accounting, Vikas Publishing
House,New Delhi
3. Shukla M.C. and Grewal T.S,Advanced Accountancy,S Chand and Company Pvt.
Ltd, New Delhi
4. Shukla S.M and Gupta S.P, Advanced Accounting , Sahitya Bhavan Publications,
Agra
Delhi.
SEMESTER -IV
Core Course 13 QUANTITATIVETECHNIQUES FOR BUSINESS
RESEARCH-II
(Theory30%- Problem70%)
Instructional Hours:90 Credit : 4
Objective: The objective of this course is to familiarise the students with more advanced tools
of data analysis and forecasting.
Module I
Probability- Meaning-Definition - Basic Terms-Concepts-Approaches to Assigning

Probability -Permutation and Combination-Theorems of Probability- AdditionTheorem-
Multiplication Theorem. (20 Hrs.)
Module II
Testing of Hypotheses- Procedure- Null Hypotheses-Alternative Hypotheses-Level of

Significance- Degrees of Freedom-Type 1 Error- Type 11 ErrorParametric tests and Non-
parametric Tests - Chi-square Test- Condition for Validity of Chi-square Test- Test for
Goodness of Fit-(both theory and problems). (20 Hrs.)
Module III
Index Numbers- Meaning-Importance- Characteristics and uses of Index Numbers- Price

Index -Quantity Index- Value Based Index Numbers- Methods of Constructing Index
Numbers-Laspeyerspaaschers and Fishers Ideal Index Numbers- Test of Consistency-
Problems in Construction of Index Numbers- Cost of Living Index Numbers and its Uses.
(20 Hrs.)
Module - IV
Time Series Analysis- Meaning-Definition- Components of Time Series-Determination of
Trend- Methods of Moving Average-Methods of Least Squares- Scope in Business.
(15 Hrs.)
Module V
Report Writing- Integral Part of a Report- Characteristics of a Good Report-Contents of a

Report-Bibliography. (15 Hrs.)
Suggested Readings:
1. Sharma, J. K,Business Statistics, Pearson Education.New Delhi.

2. Gupta, S.C.Fundamentals of Statistics, Himalaya Publishing House.New Delhi.
3. Gupta. S.P and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New
Delhi.
4. Kothari C R, Research Methodology, New Age Publications, New Delhi.
5. Spiegel, Theory and Problems of Statistics, McGraw HillPublishing Co.New Delhi.
SEMESTER IV
Core Course -14 FINANCIAL MARKET OPERATIONS
InstructionalHours 72 Credit 4
Objective: The course is intended tofamiliarise the students with financial market operations
in India
Module I
Indian Financial System- Savings and Investment Trend in India - The Indian Financial
System-Components - Role and Functions-Interactions among the Components- Recent
Developments in the Indian Financial System- Financial Markets-Classification- Capital
Market and Money Market Instruments- Indian Money Market- Role of RBI in Money
Market- Legal Framework - Department of Economic Affairs -Ministry of Corporate Affairs-
SEBI-Establishment-Objectives-Powers and functions. (18 Hours)
Module II
Primary Market- Functions of New Issue Market-Methods of Floating New Issue-IPO

FPO-Online IPO ASBA-Green Shoe Option- Public Issue- Bonus Issue- Right Issue-
Private Placement-Book Building ESOP-Indian Depository Receipts-Intermediaries in the
New Issue Market-Registrars to the Issue-Brokers to the Issue-Bankers to the Issue
Underwriters-Innovative Financial Instruments. (18 Hours)
Module III
Secondary Market- Role and Functions of Stock Exchanges-Members of the Stock

Exchanges-Stock Exchanges in India-NSE BSE MCX- Major International Stock
Exchanges- Type of Speculators- Speculative Transaction- Listing of Securities-
Classification of Listed Securities-Methods of Trading in a Stock Exchange-Screen Based
Trading- Online Trading- Depository System- Market Making System - Stock Market
Indices-Methodologies for Calculating Index. (16 Hours)
Module IV
Capital Market Investment Institutions Domestic Financial Institutions (DFI)- Qualified

Institutional Buyers (QIB)-Foreign Institutional Investors -Foreign Portfolio Investors-
Private Equity (PE) - Angel Funds- HNIs- Venture Capital (VC)- Qualified Foreign Investors
(QFI)-Mutual Funds- Alternative Investment Funds (AIF)- Hedge Funds- Pension Funds.
(10 Hours)
Module V
Derivatives- Features of Derivatives -Types of Derivatives Forwards Futures- Role of
Clearing House Options-Swaps (Brief Study Only). (10 Hours)
Suggested Readings
1. Khan M.Y, Indian Financial System, Tata McGraw Hill, New Delhi.
2. SinghPreethi, Dynamics of Indian Financial System, Ane Books, New Delhi
3. Guruswami S, Capital Markets, Tata McGraw Hill, New Delhi
4. Avadhani V. A, Investment and Securities Market in India, Himalaya Publishing
House.
Journals
SEBI and Corporate Laws - Taxmann, New Delhi
SEBI Monthly Bulletin
SEMESTER IV
Core Course 15: E-COMMERCE
Instructional Hours -54 Credit-2
Objectives:This course intents to build competencies in students-

1. To understand the basic and emerging topics in E-Commerce
2. To discuss E-Commerce from an enterprise point of view and think strategically
about the role of IT for an organizations competitive position
3. To describe the concepts of Web architecture and design
MODULE I
Overview of Electronic Commerce: Introduction to E-Commerce Definition-Features-

Advantages-Disadvantages and Challenges - Goals of E-Commerce-Functions of E-Commerce -
Types of E-Commerce-B2B-B2C-C2B-C2Cetc. -Models of E-Commerce - E-Commerce and E-
Business - E-Payment Systems -Overview of Various Payment Systems in E-Commerce -
Payment Gateway- E-Banking IMPS- Digital Wallet - Cash on Delivery - Bit Coins. (15Hrs.)
MODULE II
Application of E-Commerce- E-Banking - Online Share Trading -M-Commerce-Its

Applications-E-Learning- E-Publishing- Online Entertainment- Online Career Services-
Electronic Data Interchange(EDI)- Enterprise Resource Planning(ERP)- Big Data Analysis-
Cloud Computing- Google Analytics-Digital India Initiatives - E-Governance- E-Aadhar, Digital
Locker- E-Sign PayGov- Mobile Seva- eTaal- E-Commerce Based Entrepreneurship-Startup
Supports - Startup Incubators. (20 Hrs.)
MODULE III
E-Commerce for Competitive Advantage- Organisational Dependence on Information System

(IS)- Information Technology (IT) Enabled Transformation -Organisational Knowledge
Management (OKM) - Information System Infrastructure for E-Commerce IS - IT and
Information Management (IM) Strategiesfor E-Commerce. (10 Hrs)
MODULE IV
E-Commerce Security-Need for Security of E-Merchant/Service Provider - Security of Clients -

Basic Security Issues in E-Commerce Virus Hacking -Ensuring Security in E-Commerce-
Digital Signature - Digital Certificate - Cyber Law-Provisions of IT Act 2000- Penalties and
Adjudication - E-Commerceand Consumer Protection in India. (15 Hrs)
MODULE V
Setting up of E-Commerce Business-Website Development - Mobile-App Development-Open

Source E-Commerce Platforms-Promotion of Websites and Apps - E-Marketing- B2B Marketing
-Search EngineOptimization - Search Engine Marketing-Social Media Optimisation-Viral
Marketing-Electronic Customer Relationship Management(ECRM) - Electronic Supply Chain
Management. (12 Hrs)
Suggested Readings
1. Daniel Minoli, E. M. (2014) Web Commerce Technology Handbook, Tata McGrow Hill
New Delhi .
2. Dave C. (2014). E- Business and E Commerce Manangement, Prentice HallNew Delhi.
3. Deital H. M. (2013). e-Business and e-Commerce for Managers Prentice Hall, New Delhi
4. Goyal, D. (2010). Management Information System. New Delhi: Macmillan.
5. Joseph, P. (2012). E Commerce- An Indian Perspective (5 ed.). New Delhi: PHI.
SEMESTER IV
Core Course:16 - INDIRECT TAXES - PROCEDURES AND

MANAGEMENT
(Optional Course II)
Instructional Hours: 90 Credits: 3
Objectives :To enable the students to understand the importance of indirect Taxes, to impart
basic awareness of Excise Duty, Customs Duty, CST, Service Tax and VAT
Module I
Concepts and Methodology of VAT- Value Added Tax Meaning and Concepts Evolution
Features of VAT Objectives Methodology of VAT KVAT Act(as amended up to date)
Objectives Important Definitions Incidence and Levy of Tax - Liability to Collect and
Remit VAT - Liability to Pay Tax - Rates as per Schedules Presumptive Tax Trade Discount
Tax at Compounded Rate Input Tax Credit Cases where Input Tax Credit is not Allowed
Special Rebate Refund Reimbursement Taxable Turnover Net Tax payable.
(20 Hours)
Module II
VAT Registration- Returns and Assessment - Registration of Dealers Application and
Procedure Certificate of Registration Security to be Furnished Suspension and Cancellation
Issue of Permit - Filing of Returns Various Types of Returns E-filing Documents to be
Submitted Returns to be Filed by Casual Trader- Head office of a Branch- Records by Owners
of Vehicles and Vessels - Assessment Types of Assessment - Visit to Dealers Premises and
Audit of Accounts and Records - Payment and Recovery of Tax - Recovery of Penalty
Modes of Recovery - Maintenance of Accounts by Dealers Credit Notes and Debit Notes
Audit of Accounts and Certification of Return Power to Order Production of Accounts Power
of Entry- Inspection Search and Seizure of Documents Purchase of Goods to Prevent
Undervaluation Establishment of Check posts and Documents to be Carried Inspection of
Goods in Transit and Transit Pass.
(25 Hours)
Module III-
Offences and Appeals under VAT Act- Offences under KVAT Act/Rules - Offences-
Imposition of Penalty by Authorities in different Situations - Appeals and Revisions -
Appellate Mechanism and Procedures Appeals to Deputy Commissioner Revisions Appeal
to Appellate Tribunal Filing of Application for Settlement Appeal to High Court.
(15 Hours)
Module IV-
Central Excise Act 1944 & Customs Act, 1962- Nature of Excise Duty - Types of Excise
Duties - important Terms and Definitions - Basis of Duty Payable - Basis of Assessable Value -
Inclusions and Exclusions from Transaction Value- Registration . CENVAT- Meaning of
Customs Duty - Types of Customs Duties - Exemptions from Customs Duties.
(15 Hours)
Module V-
Service Tax and CST
Meaning of Services Negative List Taxable Services Exemptions- Central Sales Tax:
lmportant Terms and Definitions - Interstate Sales- Registration.
(15 Hours)
Suggested Readings
1. DateyV S lndirect taxes - Law and Practice, Taxman pubrications pvt Ltd, New Derhi.
2. Vinod K Singhania, service Tax, Taxman pubricationspvt Ltd, New Delhi.
3. H C Mehrotra, Indirect Taxes, SahityaBhavan, New Delhi.
4. Pagara, Dinkar, Indirect Taxation, Sultan Chand & Sons Com. Ltd., New Delhi.
5. Bare Acts.
SEMESTER IV
Core Course 16: INFORMATION TECHNOLOGY FOR OFFICE
(Optional Course)-2
(60 % Theory 40 % Practical)
Objectives- The objective of this course is to make the students capable of managing the
office activities with the help of information technology.
Module-I
Word Processing Package: MS-Word 2013- Introduction-Features- Word UserInterface

Elements-Creating New Documents- Basic Editing- Saving a Document- Printing a
Document- Print Preview-Page Orientation- Viewing Documents- Setting Tabs-Page
Margins- Indents- Ruler- Formatting Techniques- Font Formatting- Paragraph Formatting-
Page Setup- Headers &Footers-Bullets and Numbered List- Borders and Shading- Find and
Replace-Page Break&Page Numbers-Mail Merging-Spelling and Grammar Checking-
Thesaurus- Macros- Tables- Side-By-Side and Nested Tables- Formatting Tables- Drawing-
Word art- Paint Brush Document Templates Email Editor. (18 Hrs)
Module-II
Desktop Publishing- PageMaker 7.0 - Introduction to Desktop Publishing as aProcess-

PageMaker Tools and Palettes- Working With Objects -Type Styling Options - Working
With Text - Formatting Options-Leading,Margins and Indents - Scaling Text-Paragraph
Formatting Options -Working With Grids - Creating Frames - Layers. (18 Hrs)
Module-III
Spreadsheet Package: MS -Excel 2013-Introduction-Excel User Interface- Working With

Cell and Cell Addresses- Selecting a Range,Moving, Cutting, Copying WithPaste-Inserting
and Deleting Cells- Freezing Cells- Adding, Deleting and Copying Worksheet Within a
Workbook- Renaming a Worksheet-Cell Formatting Options- Formatting Fonts- Aligning-
Wrappingand Rotating Text- Using Borders- Boxes and Colors- Centering a Heading,
Changing Row/Column Height / Width-Formatting a Worksheet Automatically- Insert
Comments- Clear Contents in a Cell- Using Print Preview- Preparing Worksheet for the
Printer- Selecting Print Area-Marginand Orientation- Centering a Worksheet- Using Header
and Footer- Inserting Page Breaks- Sorting Data. (22 Hrs)
Module-IV
Advanced Features of Excel: All Functions in Excel- Using Logical Functions-Statistical

Functions-Mathematical Functions - Linking Data between Worksheet- Elements of Excel
Charts-Categories- Create a Chart- Choosing Chart Type- Edit Chart Axis - Titles, Labels,
Data Series and Legend- Adding a Text Box- Rotate Text in a Chart- Converting a Chart on a
Web Page- Saving a Chart- Designingof Templates in Excel. (20 Hrs)
Module-V
Presentation Package: Ms-PowerPoint 2013-Advantages of Presentation- Screen Layout-

Creating Presentation- Inserting Slides-Adding Sounds and Videos-Formatting Slides -Slide
Layout Views in Presentation - Color Scheme- Background Action Buttons- Slide
Transition- Custom Animation- Creating Master Slides- Managing Slide Shows - Using Pen
Setting Slide Intervals. (12 Hrs)
Practical Training:
1. Create a small poster using PageMaker
2. Create a Brochure using PageMaker
3. Prepare Pay rolls in Excel
4.ConditionalCell Formatting
5. Analysis and presentation of data using charts in Excel
6.Usage of Functions in Excel
7. Mail merging feature of Word.
Suggested Readings
1.Gini Courter & Annette Marquis,Ms-Office 2013, BPB Publications

2. Patrick Blattner, Louie Utrich. Ken Cook & Timothy Dyck,Special Edition Ms Excel
2013, Prentice Hall India Pvt. Ltd.
3. Atman Rebecca & Atman Rich ,Mastering PageMaker, BPB Publications
4. Building a Foundation with MicroSoft Office 2013
5. Welcome to MicroSoft Office 2013
SEMESTER IV
Core Course-16: CO-OPERATIVE MANAGEMENT AND
ADMINISTRATION
(Optional Course-2)
Objectives:
1. To familiarize the students with the principles and practice of co-operative management and
administration.
2. To enable the students to identify the issues in the process of management and administration of co-
operatives.
Module-I
Co-operative Management - Nature and Importance- Managing Members- Dual Role of

Members as Users and Owners of Co-operative Enterprise- Democracy in Co-operatives-
Managing the Relationship between the Board of Directors and Members- Corporate
Governance- Relation between Member Societies and their Federations. (20Hrs)
Module-II
Issues in Co-operative Management- Managing the Social Process in a Cooperative-

Competition, Conflict and Co-operation- Associative Character of a co-operative and managing a
co-operative association. Issues in organizing a co-operative size of the organization small area
vs large area, single purpose vs multipurpose co-operatives multipurpose vs multi-functional
co-operatives unitary vs federal co-operatives designer vs green house cooperatives Issues in
financing a co-operative Evaluating a Co-operative organization member dimension,
enterprise dimension and ethical dimension. (20Hrs)
Module-III
Administrative set up of Co-operative Department in Kerala state level district level and
taluk level powers and responsibilities of Co-operative department conferment of powers of
Registrar functional Registrars in Kerala need for separating administration from audit
Employment Opportunities in Cooperative Sector Selection Procedure. (15Hrs)
Module- IV
Co-operative Education and Training Need and importance arrangements for co-operative
education and training in India and in Kerala NCUI, NCCT, VAMNICOM- Institute of
Cooperative Management-Institute Kerala State Co-operative Union, Circle Co-operative
Unions, Specialized Sectoral Training Institutes in Kerala. (15Hrs)
Module- V
Management and working of major Co-operative Organizations and Institutions in- Aid of Co-
operatives NAFED, IFFCO, KRIBCO, NABARD, NDDB, NCDC, and National Housing Bank
and other national organizations providing assistance to housing co-operatives. (20Hrs)
Suggested Readings
1. .Krishnaswami.O.R and Kulandaiswamy.V : Co-operation Concept and TheoryArundhra
Academy, Coimbatore, 2000
2. Bedi. R.D : Theory, History and Practice of Co-operation, R. Lal Book Depot, Meerut,2001
3.Kulandaiswamy V., Principles of Co-operative Management, Rainbow Publication,
Coimbatore, 1986.
3.Nakkiran S., a Treatise on Co-operative Management, Rainbow Publications Coimbatore,
1991,
4.Sinha S.K, &Sahaya R., Management of Co-operative EnterprisesNCCT, New Delhi, 1981.
5.ILO, Co-operative Management and Administration,Oxford IBH, Publishing Co. Pvt Ltd.,
1988.
SEMESTER - IV
Core Course16: TRAVEL AND TOURISM INFRASTRUCTURE
(Optional Course-2)
Instructional Hours:90 Credit-3
Objective- To introduce the role of travel and infrastructure in the development of tourism
industry.
MODULE-1
Tourism Infrastructure - Meaning and Scope of Tourism Infrastructure- Transport- Roads and
Canals- Building for Residential Accommodation- Recreation Centers- Amusement Parks-
Relationship between Tourism Infrastructure and the Arrival of the International Tourists - Role
of Government in Improving and Preserving Tourism Infrastructure- National Policy of the
Government for Promoting Infrastructural Facilities. (20 Hrs)
MODULE-2
Historical Growth and Development of Travel Agency and Tour Operation Business - Travel
Agency- Meaning- Definition- Importance- Types of Travel Agency- Functions of Travel
Agency -Tour Operators-Features of Tour- Operators-Types of TourOperators - Functions of
Tour Operators - Role of Tour Operators and Travel Agencies in the Growth of Tourism
Industry. (15Hrs)
MODULE-3
Setting up of Travel Agency and Tour Operation Business - Travel Agency and Tour Operation
Business- Approval Formalities-Setting Procedure and Process- Ministry of Tourism, Govt. of
India and IATAGuidelines - Revenue Sources of Travel Agency and Tour Operation - Financial
Incentives Available for Travel Agency and Tour Operator in India. (20 Hrs.)
MODULE- 4
Tourism Demand - Concept of Demand and Supply in Tourism - Unique Features of Tourist
Demand - Determinants of Demand for Tourism- Measuring Demand for Tourism - Importance
of Measurement of Demand- Tourist Statistics-Volume Statistics- Value(Expenditure ) Statistics-
Visitor Profile (Characteristics) Statistics. (15 Hrs.)
MODULE-5
Travel Formalities and Regulations-Concept- Meaning and Scope- Issues of Passports- Visa-
Foreign Exchange- Customs and Immigrations- Air Cargo Documentation- Domestic and
International Rate- Departure and Arrival Formalities- Nature of Cargo- Security of Cargo and
its Clearance- Information Technology and Travel Formalities. (20 Hrs.)
Suggested Readings:
1. JagmohanNegi, Travel Agency and Tourism Operations and Concepts and Principles
,Kanishka Publishers.
2. Sinha,P.C.Encyclopedia of Tourism Management ,Anmol Publications.
3. SunetraRoday,ArchanaBiwal and Vandana Joshi, Tourism Operations and Management
Oxford University Press.
4. Manjula Chaudhary, Tourism Marketing by ManjulaChaudhary,Oxford University Press.
5. Jha,S.M, Services Marketing,Himalaya Publishing House
SEMESTER - IV
Core Course 16: SERVICE MARKETING

(Optional Course 2)
Instructional Hours :90 Credit -3
Objective:To develop insights into emerging trends in the service sector and tackle issues
involved in the management of services.
MODULE-I
Concept of Service Meaning Definition - Components and Tangibility-Growth of Service

Sector-Challenges and Strategies-Classification of Services- Marketing Triangle-Marketing of
Services. (16 Hrs)
MODULE -II
Marketing Mix in Service Marketing-7 Ps- Product Decision- Pricing Strategies-Promotion of

Services-Placing or Distribution of Services -Additional Dimensions People-Physical
Evidences-Process. (20 Hrs)
MODULE -III
Consumer Behavior in Services- Behavioral Profile of Consumers-Customer Satisfaction and

Expectation Gap Analysis-Quality Perceptions in Service- Measurement of Service Quality-
SERVQUAL Dimensions-Service Recovery and Problem Solving-Employees Role in Service
Marketing-Role of Technology. (20 Hrs)
MODULE -IV
Service Market Segmentation - Bases Positioning-Differentiation and Retention Strategies

Applicable to Service Marketing- Relationship Marketing. (16 Hrs)
MODULE V
Marketing of Services with Reference to Tourism - Financial Services and Health-Trends in

Service Marketing. (18Hrs.)
Suggested Readings:
1. Christopher Lovelock, Service Marketing, Pearson,Mumbai.

2. Helen Woodruffle,Service Marketing,Macmillaian India.
3. Rao,Service marketing,Pearson,Mumbai.
4. Roland Rust and AnthonyTimothy, Service Marketing,Haper Collins College Publishers.
5. Indian Journal of Marketing (ISSN 0973-8703),New Delhi-110016
SEMESTER - V
Core Course-17 COST ACCOUNTING-I
(Theory- 40% -Problem- 60%)
Objectives: To familiarise the students with cost concepts and to make the students learn the
fundamentals of cost accounting as a separate system of accounting.
ModuleI
Introduction to Cost Accounting- Meaning- Definition- Cost Concepts-Costing- Cost

Accounting- Cost Accountancy- Cost Unit- Cost Centre- Responsibility Centres- Profit
Centre- Cost Control- Cost Reduction- Objectives of Cost Accounting- Distinction between
Cost Accounting and Financial Accounting- Methods and Techniques of Cost Accounting-
Advantages and Disadvantages of Cost Accounting. (15 Hrs.)
ModuleII
Accounting and Control of Material Cost- Material Purchase Procedure- Material Stock
Level-EOQ- ABC- VED and FSN Analysis-JIT-Perpetual and Periodic Inventory System-
Continuous Stock Taking- Material Losses-Wastage- Scrap- Spoilage-Defectives-Pricing-
LIFO-FIFO- Simple Average- Weighted Average (20 Hrs.)
Module III
Accounting and Control of Labour Cost-Time Keeping and Time Booking- Systems of
Wage Payment-Time Rate System- Piece Rate System- Differential Piece Rate System-
Incentive Plan- Halsey Plan - Rowan Plan-Idle Time- Overtime and their Accounting
Treatment- Labour Turnover- Methods of Calculating Labour Turnover. (20 Hrs.)
Module IV
Accounting for Overhead-Classification of Overhead- Primary and Secondary Distribution-

Absorption of Overhead- Percentage Method- Unit Rate Method- Machine Hour Rate
Method- Labour Hour Rate Method- Simultaneous Equation Method-Over-absorption and
Under-absorption. (15 Hrs.)
Module V
Preparation of Cost Sheet- Tender and Quotation- Preparation of Reconciliation Statement.

(20 Hrs.)
Suggested Readings
1. Jain S.P and NarangK.L, Advanced Cost Accounting, Kalyany Publishers, New Delhi.
2. Iyengar S P, Cost Accounting, Sultan Chand & Sons, New Delhi.
3. MaheswaryS.N , Advanced Cost Accounting, Sultan Chand & Sons, New Delhi.
4. Arora M N Cost Accounting, Vikas Publishing House Pvt. Ltd, New Delhi.
5. Sukla M.C and GrewalT.S, Cost Accounting,Sultan Chand & Sons, New Delhi.
SEMESTER - V
Core Course 18 FINANCIAL ANALYSIS AND REPORTING
Instructional Hours:90 Credit:4
Objective: To acquaint the students with management accounting techniques for the analysis and
interpretation of financial statements and to study the basic framework of financial
reporting.
Module I
Financial Statement Analysis - Financial Statements Analysis and Interpretation of Financial
Statements- Objectives Importance Types of Financial Analysis Internal- External
Horizontal Vertical Techniques of Analysis Comparative Statement Common Size
Statement Trend Analysis. (20 Hrs.)
Module II
Ratio Analysis Meaning Objectives- Importance and Uses Limitations - Types of Ratios
Liquidity Ratios SolvencyRatios- ActivityRatios - Profitability Ratios Preparation of Trading
and Profit and Loss Account and Balance Sheet by using Ratios. (20 Hrs.)
Module III
Fund flow Analysis Introduction Meaning and Definition of Fund - Need for Fund Flow
Statement Managerial Uses- Limitations Schedule of Changes in Working Capital- Preparation
of Fund Flow Statement. (20 Hrs.)
Module IV
Cash Flow Statement Introduction Meaning Uses- Comparison between Fund Flow
Statement and Cash Flow Statement Preparation of Cash Flow Statement.
(20 Hrs.)
Module V
Financial Reporting Meaning of Reporting and Reports Functions of Financial Reports- Users
of Financial Reports -Essentials of an Ideal Report Types of Reports Designing and Installation
of a Reporting System. (10 Hrs.)
Suggested Readings:
1. Manmohan and Goyal, Management Accounting, Sahithya Bhawan Publication, New Delhi.
2. Lal, Jawahar, Corporate Financial Reporting: Theory & Practice, Taxmann Applied Services,
New Delhi.
3. Arora M N Cost Accounting and Management Accounting, Vikas Publishing House Pvt. Ltd,
New Delhi.
4. Raiyani, J. R. and Lodha, G., International Financial Reporting Standard (IFRS) and Indian
Accounting Practices, New Century Publications.
5. Management Accountant (Journal), Institute of Cost Accountants of India, Kolkata.
SEMESTER V
Core Course-19: ENTREPRENEURSHIP DEVELOPMENT AND

MANAGMENT
Objectives:
To develop entrepreneurial spirit among students

To empower students with sufficient knowledge to start up their venture with confidence
To mould young minds to take up challenges and become employer than seeking
employment
Module I
Introduction to Entrepreneurship -Definition and Meaning- Characteristics, Skills

andMotivation of Entrepreneur- Myths about Entrepreneurship-Functions of an Entrepreneur-
Importance of Entrepreneurship-Dimensions of Entrepreneurship-Intrapreneurship-
Technopreneurship-Cultural Entrepreneurship- International Entrepreneurship-Ecopreneurship-
Social Entrepreneurship and Women Entrepreneurship- Problems faced by Women
Entrepreneurs-Entrepreneurship in Agriculture and Allied Sectors. (20Hrs)
Module II
Recognising Opportunity and Generation of Business Idea- Sources of Business idea-Socio-

Economic-Techno and Political Changes and Emerging Opportunities- Ideas from Trend
Analysis-Creative problem Solving Techniques for Developing Ideas-Protecting the Idea-Legal
Protection in India-Trademarks- Copyright- Patent- Geographical Indication- Designs-Plant and
Farmer Rights-Feasibility Analysis- Product- Market- Technical, Organisational and Financial
feasibility. (15 Hrs)
Module III
Business Plan and Financing: Contents of Business Plan/ Project Proposal-Market and
Competitor Analysis--Designing BusinessProcesses-Product/Service Design and Development-
Location- Layout- Operation- Planning and Control-Marketing- HR and Operational Plan-
Financial Projections- Plan Presentation to Investors-Enterprise Options-Sole Proprietorship-
Partnership Firm-Company-LLP. (15Hrs)
Module IV
Operations Management and Growth: Operations Management-Concepts of Productivity-

Quality Consciousness-Business Excellence-Basic Awareness about the Need for and Means of
Environment (eco) Friendliness and Energy Management-Stages and Strategies for Enterprise
Growth-Diversification- JV, M&A, Franchising- Reasons for Growth-for Capturing Economies
of Scale and Scope-for Market Leadership-Power to Accommodate Customers-to Attract and
Retain Employees-Exit strategies -Issues of Doing Business in India-Bureaucracy-Corruption-
Labour-Regional Sentiments-Gray Market. (15 Hrs)
Module V
Entrepreneurial Support in India- Entrepreneurial Education- Stimulating Innovation- Access

to Finance and Markets-The Concept, Role and Functions of Business Incubators- Angel
Investors- Venture Capital and Private Equity Funds- Start-Ups- Govt. of India Funding Support
for Technology Start-Ups- Cluster Development-How to Set-up MSMEs-Location Significance-
Green Channel- Bridge Capital- Seed Capital Assistance- Margin Money Scheme-Govt. of India
Support Schemes for MSMEs Under Various Ministries-Entrepreneurial Development
Programme (EDP)-Steps-Need-Target group and Contents of EDP Training- Special
Institutions/Schemes in Entrepreneurial Development in India-Industrial Sickness- Causes-
Remedies. (25Hrs)
Suggested Readings
1. Anjan, R. Managing New Ventures, Concepts and Cases in Entrepreeurship. New Delhi:
PHI Learning Private limited.
2. Bhide A,The Origin and Evolution of New Businesses, New York: Oxford University
Press.
3. Brandt, S. C. (1997). Entrepreneuring: The 10 Commandments for Building a Growth

Company. New Delhi: Mc Millan Business Books.
4. Kuratko, D. (2014). Entrepreneurship: Theory, Process, and Practice. United Kingdom:

South Western Sengage Learning.
5. Manjunath, N. (2008). Entrepreneurship & Management. Bangalore: Sanguine Technical

Publishers.
6. Therin, F. (2013). Handbook of Research on Techno-Entrepreneurship: How Technology

and Enterpreneurship are Shaping the Development of Industries and Companies (2 ed.).
(T. Francois, Ed.) United Kingdom: Edward Elgar Publishing Limited.
SEMESTER V
Generic Elective Course: INVESTMENT MANAGEMENT
Objective: To familiarize the students with different investment alternatives and introduce the
concepts of risk and return.
Module I
The Investment Environment: Meaning- Characteristics and Importance of Investment- Savings-

Investment- Speculation and Gambling-Investment process -Types of investors-Factors favoring
Investment- Investment Avenues- Physical and Financial Assets- Investment Management-
Historical Development-Scope-Sources of Investment Information. (15Hrs.)
Module II
Trading System in Stock Exchanges: Meaning and types of trading system -Types of Trading-
Types of Orders- Settlement (including Compulsory Rolling Settlement)- Major Terms used-
Squaring off- Bull- Bear- Stag- Lame duck- Profit-Booking- Stop Loss- Rally- Rash- Correction-
scam- EPS- Stock Split- Non-voting Share-Ask- Ask size- Bid- Bear Run- Black Box- Blue-chip-
Correction- ETF- GTC- GTD- HOD- LOD- Paper Trade- Penny Stock- Short Interest etc.
(15 Hrs.)
Module III
Risk and Return: Concept; Types of risk; Measurement of expected risk and return. Tradeoff
between return and risk, Impact of taxes and inflation on return (9Hrs.)
Module IV
Investor Protection Measures in India Rights of investor as a shareholder. Legal framework for
investor protection in India-Companies Act 2013, SEBI Act (1992), Securities Contract and
Regulations Act (1956), RBI Act 1938, Indian Penal Code. SEBI (Investor Protection and
Education Fund) Regulations 2009. Depositories Act (1996) . Types of grievances and their dealing
authorities. Financial Literacy in India. SCORES. SEBI (Informal Guidance Scheme) 2003.
(15 Hrs.)
Suggested Readings:
1. Bhalla, V.K., Investment Management, S.Chand& Co.
2. Bodie, Alex, Marcus and Mohanty, Investments, McGraw Hill Publishing Co.
3. Chandra, Prasanna, Investment Analysis and Portfolio Management,Tata McGraw Hill
4. Fischer, Donald E. and Ronald J. Jordon, Security Analysis and Portfolio Management, 6th
Edition, Prentice Hall of India
5. Hirt and Block, Fundamentals of Investment Management, McGraw Hill Publishing Co.
SEMESTER V
Generic Elective CourseEXPORT IMPORT MANAGEMENT
Objective
To give exposure to the procedures and documents involved in export - import activities
Module I
Trade operations and documentation; Documentation areas and dimensions; Nature
andcharacteristic features of Exim documents; EDI and documentation.Various types of
Exports : Free samples, Baggage, Gifts Spares, Third Party, Repaired Goods, by post,
Application for Grant of Export Licence. (16 Hrs.)
Module II
Project Exports, Export of Services, Garment, Diamond, Gem &Jewellery Exports and their
promotion schemes, 100% Export Oriented/SEZ Units, Counter Trade Arrangement, Export
Procedure, Deemed Exports, Agricultural Export Zones. Quality Systems ISO 9000 series,
Patenting, Project, Import and Export ( Contract, Trunkey, Civil Construction, Services), EPZs,
EOUs, TPs & SEZs.. (16 Hrs.)
Module III
Packing and Packing of Export Consignments, Central Excise Rules, Cargo Insurance and
Claim Procedures, Declaration of Exports and forms GR/SDF/PP/SOFTEX, Custom
Clearance of Export Cargo (12 Hrs.)
Module IV
Import Policy and Export Promotion: Duty exemption schemes; Import of capital goods; Export,
trading star trading, super star trading house policy and procedures; EOUs/EPZs/SEZs schemes
and procedures. (10 Hrs.)
Suggested Readings
1. Cherian andParab : Export Marketing, Himalaya Publishing Houses, Delhi.

2. Government of India, Handbook of Procedures, Import and Export Promotion, New
Delhi
3. Rathod, Rathore and Jani : International Marketing, Himalaya Publishing House,
Delhi
4. Export-Import Manual, Nabhi Publication, New Delhi.
5. Government of India : Export-Import Policy, Procedure, etc. (Volumes I,II, and III),
New Delhi
SEMESTER V
Generic Elective Course: LOGISTICS AND SUPPLY CHAIN

MANAGEMENT
Objective: The objective of this paper is to provide the participants with a good knowledge on
logistics and supply chain management and how these topics can be related with the
organization and their business needs.
Module I
Logistics Management - Origin and Definition Types of Logistics Logistics Management
Ware House Management Automation and Outsourcing Customer Service and Logistics
Management A Perspective - Concepts in Logistics and Physical Distribution - Distribution
and Inventory. (12 Hrs.)
Module II
Types of Inventory Control - Demand Forecasting - Warehousing and Stores Management
Routing - Transportation Management - Some Commercial Aspects in Distribution Management
Codification - Distribution Channel Management - Distribution Resource Planning (DRP) -
Logistics in 21st Century (12 Hrs.)
Module III
Supply Chain Management- Introduction and Development- Nature and Concept - Importance of
Supply Chain - Value Chain - Components of Supply Chain - The Need for Supply Chain -
Understanding the Supply Chain Management - Participants in Supply Chain Global
Applications (16 Hrs.)
Module IV
Role of a Manager in Supply Chain - Supply Chain Performance Drivers-Key Enablers in Supply
Chain Improvement - Inter-relation between Enablers and Levels of Supply Chain Improvement-
Systems and Values of Supply Chain. (14 Hrs.)
Suggested Readings:
1. G. Raghuram& N. Rangaraj, Logistics and Supply Chain Management - Cases and

Concepts.MacMillan.
2. Martin Christopher, Logistics & Supply Chain Management: Creating Value-Adding
Networks, FT Press.
3. Logistics Supply Management: Supply Chain Imperative. Sople. V.V, Pearson
4. Janat Shah, Supply Chain Management: Text and Cases, Pearson.
5. D K Agrawal, Textbook of Logistics and Supply Chain Management, MacMillan.
6. Essentials of Supply Chain Management, Third Edition Paperback Michael H. Hugos.
SEMESTER V
Core Course 20 INCOME TAX LAW AND PRACTICE

(Optional Course III)
Instructional Hrs: 90 Credit: 4
Objective :To familiarise the students with Income Tax Act 1961 and to enable the students
to compute Income taxable under the first three heads of Income.
Module I
Introduction - Brief History of Income Tax in India - Basic Concepts- Finance Act-
Definition of Income- Gross Total Income- Total Income-Assessee- Assessment Year
Average Rate of Tax - Maximum Marginal Rate- Previous Year - Accelerated Assessment -
Person - Finance Act-Agricultural Income -Partly Agricultural Income - Clubbing of
Agricultural Income with Non-agricultural Income(Integration) Rates of Income Tax-Capital
and Revenue (15 Hrs.)
Module II
Residential Status- Incidence of Tax- Income Exempt from Tax- Heads of Income.
(15 Hrs.)
Module III
Income from Salary- Chargeability- Definition Perquisites- Profit in lieu of Salary -

Deductions from Salary- Provident Funds and Treatment - Computation of Income from
Salary (excluding Fringe Benefit Tax) (25 Hrs. )
Module IV
Income from House Property - Basis of Charge - Deemed Ownership- Income from
House Property Exempt from Tax- Annual Value and its Determination in Various Cases-
Deductions Permissible- Unrealised Rent and Recovery of Unrealized Rent and Arrears of
Rent- Computation of Income from House Property .(15 Hrs.)
MODULE V
Profit and Gains of Business or Profession - Chargeability - Deductions Expressly

Allowed (a brief study expected) General Deductions - Basic Concepts relating to
Calculation of Permissible Depreciation and related Concepts- Expenses/Payments Not
Deductible under Certain Circumstances - Expenses Allowed on Actual Payment Basis Only-
Deemed Profits U/S 41 - Computation of Profits and Gains of Business or Profession
(20 Hrs.)
Suggested Readings
1. Students Guide to Income Tax- Dr Vinod K Singhania and Monica Singhania -

Taxmann Publication
2. Direct Taxes Law and Practice- Dr H C Mehrotra and Dr S P Goyal- Sahitya Bhawan
Publications, Agra
3. Direct Taxes- V P Gaur and D B Narang, Kalyani Publishers, New Delhi.
4. Direct Taxes Sri T N Manoharan- Snow White Publications
SEMESTER V
Core Course -20 COMPUTERIZED ACCOUNTING
(Theory 60 %- Practical 40 %)
Instructional Hours:90 Credit :4

Objectives:
a. To equip the students to meet the demands of the industry by mastering them with
industry sought after computerized accounting packages.
b. To expose the students to computer applications in the field of accounting.
c. To develop practical skills in the application of Tally Accounting Package.
Module I
Introduction to Computerized Accounting- Computerized Accounting Vs. Manual Accounting-
Merits of Computerized Accounting Tally ERP9-Features of Tally ERP 9 Screen
Components-Creation of Company- Selecting a Company Altering/ Modifying Company
Creation Details Deleting a Company F 11 Features F 12 Configuration.
(6 Hrs.)
Module II
Accounts and Vouchers Account Groups Pre-Defined Groups Creating Single& Multiple
Groups Creation of Primary Account Groups Creating Ledger Accounts in Single & Multiple
Displaying- Altering and Deleting Account Groups and Ledgers Accounting Vouchers-
Entering Transactions in Accounting Vouchers Bill Wise Details -Altering and Deleting a
Voucher Entry Creating New Voucher Types Modifying an Existing Voucher Duplicating
a Voucher Optional Vouchers Post-Dated Vouchers Reverse Journal Bank Reconciliation
Statement - Creating Budget - Generating Reports - Configuring Reports Balance Sheet Profit
and Loss Account Trial Balance Day Books Account Books Statement of Accounts
Ratio Analysis - Cash Flow - Fund Flow List of Accounts Exception Reports.
(20Hrs.)
Module III
Accounts With Inventory Enabling F 11 and F 12 - Stock Category Stock Group
Single/Multiple Creation of Stock Category and Stock Group Creation of Units ofMeasurement
Creating Single/Multiple Stock Items Creating Godowns - Displaying, Altering and Deleting
Stock Groups, Units, Items and Godowns Cost Categories- Cost Centres CreatingCost
Categories and Cost Centres - Displaying, Altering and Deleting Cost Categories and
CostCentres Purchase / Sales Orders - Inventory Vouchers - Using Inventory Vouchers
UsingAccounting Vouchers With Inventory Details (Invoice Mode) - Tally Security - Tally
Vault Tally Audit Advanced Security Control Back-Up and Restore Inventory Reports
StockSummary - Inventory Books Statement Of Inventory. (22 Hrs.)
Module IV
Accounting With Tax F 11 &F 12 Settings For Taxation TDS LedgersRelated to TDS
Creating TDS Voucher Types - TDS Reports TCS Service Tax - VAT VAT Terminologies
Computing VAT Ledgers and Vouchers Pertaining to VAT VATReports VAT Forms
Interstate Trade and CST. (20 Hrs.)
Module V
Payroll:Enabling Payroll Creating Pay Heads Single/Multiple Creation ofEmployee Groups -
Single/Multiple Creation of Employee Head Salary Details Configuration of Salary Details -
Creating Units of Work Managing and Creating Attendance / ProductionTypes F 12 Payroll
Configuration Payroll Vouchers Creating Payroll Voucher Types -Displaying, Altering and
Deleting Payroll Documents Payroll Reports (Full) Configuring AllPayroll Reports
Statutory Deductions PF Employers Contribution to PF PF Ledger Heads PF Related
Heads in Pay Structure Gratuity Calculation, Creation and Accounting - Generating a Sample
Pay Slip Employee Loan & Salary Advance Management.
(22 Hrs.)
Practical Training
Prepare final accounts of a Company in Tally ERP 9 with Inventory
Prepare final accounts of a company in Tally ERP 9 incorporating VAT and TDS
Preparation of payroll
Suggested Readings
1. Roopa, Tally for Every one - ATC Publishing Chennai.
2. A.K. Nadhani & K. K., Implementing Tally ERP 9 A Comprehensive Guide to Tally
ERP9Tally Manual
SEMESTER V
Core Course 20CO-OPERATIVE LEGAL SYSTEMS
Optional Course-III
Objectives:
1. To give an insight into the prevailing co-operative legal system
2. To enable the students to understand the legal framework of co-operation in India and in
Kerala.
Module I
Co-operative Legislation in India and in Kerala- Evolution of co-operative legislation in India-

the 1904 Act, the Act of 1912-co-operation as a state subject in 1919-madras co-operative
societies Act of 1932-multi state cooperative societies Act 1984-and its replacement in 2002-
evolution of cooperative legislation in Kerala-cochin co-operative societies Act-Travancore Co-
operative societies Act-Kerala co-operative societies Act of 1969. (15Hrs.)
Module II
Kerala Co-operative Societies Act ( Act 21 of 1969) Preamble and its significance- important
definitions- registration of Co-operative societies- procedure for registration, Byelaws-
contentsamendment of byelaws- change of name and liability- amalgamation and division of co-
operative societies. Membership- qualification for membership- rights and liabilities of members,
removal and expulsion of members, withdrawal and transfer of shares by members, restriction on
holding shares, nomination by members.
(20Hrs.)
Module III
Management of Co-operatives- Annual general meeting, Special general meeting, powers of

general body, constitution of committee, term, reservation for weaker sections, disqualification
of committee members. Election- State Co-operative Election Commission and its powers
election procedure, appointment of delegates, supersession of the committee, appointment of
administrator / administrative committee seizure of books and records.Privileges of Co-
operatives charge and set off, register of members as prima facie evidence exemption from
stamp duty, taxes and fees, deduction of dues of co-operatives exemption from compulsory
registration of certain documents.Enquiry, Inspection and Supervision procedures - Surcharge
procedures. (25Hrs.)
Module IV
Settlement of disputes arbitration and awards provisions and procedures Execution and
enforcement of awards provisions and procedures. Appeals, review and revision - meaning and
distinction authority of appeals Cooperative Tribunal- constitution and powers. Offences and
penalties provisions and procedures. (20Hrs.)
Module V
Winding up and dissolution of co-operative societies appointment and powers of liquidators

procedures settlement of claims. (10Hrs.)
Suggested Readings
1. Goyal.D.B : Co-operative Legislation :Trends and Dimensions
2. Bedi.R.D : Law for Co-operation
3. Mohanan.P.N : Co-operative Societies Laws in Kerala
4. Trivedi.B.B : Law and Management of Co-operatives
5. Pillai F.R (ed) : Kerala Co-operative Societies Act and Rules
6. Weerman : A model of Co-operative Societies Law
SEMESTER V
Core Course -20 HOSPITALITYMANAGEMENT
Objective- To Understand the Essentials of Hospitality Management for Taking up Hospitality

Business.
Module I
Introduction to Hospitality Management- Concept of Hospitality-Meaning-Definition and Nature

of Hospitality- Hospitality in the Cultural Settings of India- Inducting Management in
Hospitality Industry- Historical Perspective of Hospitality Management- Objectives of
Hospitality Management- Prerequisites of Hospitality Management- Hospitality Management in
the Indian Scenario. (10Hrs.)
Module II
Organization and Function of Hotel Industry-Hotel Industry - Concept- Meaning and Scope-
Functional Departments of Hotel Industry- Functions of Front Office-Management of Front
Office-House-Keeping functions-Nature and Dimensions- Food and Beverages- Managements of
Food Services- Restaurant Infrastructure and Management- Food Production Infrastructure-
Supporting Services- Purchase- Storage and Sales. (15 Hrs.)
Module III
Accommodation Marketing- Role of Accommodation in Tourism- Types of Accommodation-

Grouping and Categorization of Hotels- Registration Forms of Hotel Ownership- Pricing
Strategies of Hotels- Price-offs as Sweep Takers in the Competitive Economy- Promotion of
Hotel Accommodation- Domestic and Overseas Promotion- Emerging Trends in Promotion of
Hotel Accommodation - Public Relation and Hotel Industry. (25 Hrs.)
Module IV
Managerial Issues in Hospitality Management.-Concept of Managerial Issues Ethical, Cultural

and Social Issues- Threats and Challenges of Managing Hotel-Human Resources Management of
Hotels Interface between Travel Agencies andHoteliers- Catering - Types - Railways - Airways
- Role of Private and Public Agencies in Catering for Tours. (20 Hrs.)
Module V
Emerging Trends in Hospitality Management- Changing Scenario of the Hospitality Industry-

Eco-friendly Accommodation-Heritage Accommodation - Seasonality and Promoting Domestic
Market for Hotel Industry- Multi-Purpose Accommodation- Seminar- Conference- Business
Meet- Independent Guest Houses- Private Agencies in Guest House Accommodation.
Government and Hotel Industry- Fiscal and Non-Fiscal Incentives- Challenges of Hospitality
Industry in India. (20 Hrs.)
Suggested Readings:
1. John R. Warker, Introduction of Hospitality, PHI, New Delhi.
2. Zeithaml VA- Service Marketing, McGraw Hill, London
3. Gray and Ligouri, Hotel and Motel Management and Operations, PHI, New Delhi
4. Andrews, Hotel Front Office Training Manual,Tata McGraw Hill, Mumbai
5. Negi- Hotels for Tourism Development,S.Chand, New Delhi.
SEMESTER V
Core Course -20 MARKETING RESEARCH
(Optional Course-III)
Objective:To acquaint the students with the method and techniques of marketing research.
Module-I
Research-Types-Marketing Research-Definition-Significance-Areas Covered by Marketing

Research-Market and Marketing Research-Outside Agencies and Research-Reliable Information
Sources in India- Limitations of Marketing Research.
(14Hrs.)
Module-II
Research Design-Exploratory-Descriptive-Diagnostic-Experimental-Before only - Before and

After-After Only with Control-Before and After With Control Independent and Extraneous
Variable-Treatment.
(16Hrs.)
Module-III
Collection of Data-Primary and Secondary-Sampling and Sampling Design-Probabilityand Non

Probability Sampling-Collection of Data-Methods for Collection of Both Primary and Secondary
Data-Scale of Measurement and its Basics.
(18Hrs.)
Module-IV
Data Processing-Coding-Editing-Tabulation-Testing of Hypotheses- Steps Parametric and Non

Parametric Tests-ANOVA (Theory and Problems)-MANAOVA-ANCOVA-Chi-square Test
(Theory and problems) -SPSS.
(30Hrs.)
MODULE-5
Reporting- Report of Research Findings-Types of Report-Report Format-Contents
(12Hrs.)
Suggested Readings
1. 1. Philip Kotler, Gary Armstrong, Prafulla Y Agnihotri, KhsanulHaque, Principles of
Marketing, Pearson Education Inc, South Asia.
2. Philip Kotler, Kerin Lave, Abraham Koshy,MitheleswarJha, Marketing Management,
Pearson Education Inc., South Asia.
3. Stanton.J.W, Fundamentals of Marketing,McGraw Hill,New York.
4. Cranfield School of Management,Marketing Management Palgrave Macmillan.
5. Sherlekars Marketing Management- Concepts and Cases S A Sherlekar/R
Krishnamoorthy Himalaya Publishing House Pvt Ltd., Mumbai.
6. Modern Marketing Principles and Practices, S Chand Company Private Ltd, New Delhi.
7. Marketing Management,Rajan Nair, S Chand Company Private Ltd, New Delhi.
SEMESTER VI
Core Course-21 COST ACCOUNTING-II
Instructional Hours-90 Credit 4

Objectives: 1 To acquaint the students with different methods and techniques of costing.
2. To enable the students to identify the methods and techniques applicable for
different types of industries.
Module I
Methods and Techniques of Costing Its application in Business Decision Making- Job Costing
Meaning - Procedure- Batch Costing- Meaning- Procedure- Economic Batch Quantity.
(10Hrs.)
Module II
Contract Costing- Meaning- Objectives- Work Certified and Uncertified- Determination of Profit
on Incomplete Contract- Work-in-Progress- Balance Sheet- Escalation Clause- Retention
Money- Cost plus Contract. (15Hrs.)
Module III
Process Costing- Process Accounts- Process Losses- Abnormal Gain and its Treatment- Joint
Products and By-products- Methods of Apportioning Joint costs. (20Hrs.)
Module IV
Marginal Costing- Meaning- Definition- Difference between Marginal Costing and Absorption
Costing and Differential Costing- Advantages and Disadvantages- Break Even Analysis- Cost
Volume Profit Analysis- Simple Break Even Chart- Decision Making- Pricing Decisions- Key
Factor- Make or Buy- Sales Mix- Acceptance of Order. (25Hrs.)
Module V
Budget and Budgetary Control- Meaning and Definition- Objectives- Relation with Planning and
Control- Budget Centre- Budget Manual Budget Committee- Preparation of Cash Budget and
Flexible Budget- Zero base Budgeting- Performance Budgeting. (20Hrs.)
Suggested Readings
1. Jain S.P and NarangK.L ,Advanced Cost Accounting, Kalyany Publishers, New Delhi.
3. Maheswary S.N , Advanced Cost Accounting, Sultan Chand & Sons, New Delhi.
5.Sukla M.C and Grewal T.S, Cost Accounting ,Sultan Chand & Sons, New Delhi.
6. Agarwal ,M.L, Theory and Practice of Cost Accounting.
SEMESTER VI
Core Course 22 FINANCIAL MANAGEMENT
(Theory 50% and Problems 50%)
Objectives:1. Tofamiliarise the students general awareness of financial management with the
conceptual framework of financial management.
2. To enable the students to understand the practical application of financial
management.
Module I
Introduction-Meaning of Finance Financial Management-Importance - Scope Objectives
Profit Maximization Wealth Maximization Finance Function -Role of Finance Manager-
Financial Management and other Disciplines. (15 Hrs.)
Module II
Financing Decision - Sources of Finance Equity Debt Preference- Cost of Capital-
Concept- Importance- Measurement of Specific Costs Cost of Debt Cost of Preference
Capital Cost of Equity Cost of Retained Earnings Composite Cost of Capital - Computation
of Overall Cost of Capital Assignment of Weights on Book Value and Market Value Weights-
Capital Structure - Meaning of Capital Structure Capitalization- Over-Capitalization Under-
Capitalization - Optimum Capital Structure - Factors Determining Capital Structure- Leverage-
Meaning- Types- Operating Leverage- Meaning and Computation - Financial Leverage-
Meaning and Computation- Composite Leverage- Meaning and Computation- Financial Risk and
Business Risk. (25 Hrs.)
Module III
Investment Decision- Capital Budgeting Meaning- Importance- Determination of Cash Flows
Evaluation Methods Pay Back Period ARR NPV IRR Profitability Index Discounted
PBP- Interpretation of Results. (20 Hrs.)
Module IV
Management of Working Capital - MeaningDefinition Importance-Gross Working Capital-
Net Working Capital- Factors Determining Working Capital Principles of Working Capital
Management- Financing of Working Capital- Optimum Working Capital- Estimation of
Working Capital Requirements. (15 Hrs.)
Module V
Dividend Decision- Meaning- Types of Dividend- Dividend Policy- Conservative Vs Liberal
Policy- Pay-out Ratio- Retention Ratio- Factors Determining Dividend Policy- Theories of
Dividend Relevance Theory- Irrelevant Theory - Bonus Shares- Stock Split and Reverse Split.
(15 Hrs)
Suggested Readings
1. Pandey,I. M ,Financial Management,Vikas publishing House Pvt. Ltd.New Delhi.
2. Khan,M.Y, JainP.K,FinancialManagement;McGraw Hill (India) Private limited; New
Delhi.
3. Rustagi,R. P, Financial Management,Theory,concepts and Problems,Galgotia Publishing
Company,New Delhi.
4. PrasannaChandra ,Financial Management, Tata McGraw Hill publishing company
limited, New Delhi.
5. Srivastava,T M,Financial Management, Principles and Problems, Pragatiprakashan,
Meerut.
SEMESTER VI
Core Course -23: PRACTICAL AUDITING
Instructional Hours 72 Credits: 3
Course objectives:
1. To familiarize the students with the principles and procedure of auditing.
2. To enable the students to understand the duties and responsibilities of auditors and to
Undertake the workof auditing.
Module I
Introduction-Meaning and Nature of Auditing- Definition of Audit- Differences between
Accountancy and Auditing- Auditing and Investigation- Objectives of Audit- Main Object and
Subsidiary Objects -Advantages of an Audit- the Auditor,- Qualities and Qualifications of an
Auditor- Types and Conduct of Audit - Audit Programme-Preparation before Audit-Audit files-
Audit Note Book- Audit Working Papers-Routine checking- Test checking- Audit in depth- Tax
Audit- Performance Audit- Social Audit- Information system audit-Auditing standards.
(17 Hrs)
Module II
Internal Check-Meaning and Definition of Internal check- Objects of Internal Check- Auditors
Duties as Regards Internal Check- Internal Control - Internal Control Questionnaire- Internal
Audit- Internal Auditor and independent Auditor - Difference between Internal Check- Internal
Control and Internal Audit- Internal Check as Regards Cash Transactions-purchases- sales-
wages and stores Vouching- meaning of Vouching-Definition-Vouchers- Points to be Noted in
Vouchers-Importance of vouching- Vouching of Cash Transactions- Vouching of Receipts -
vouching of Payments-vouching of Wages - Procedure for Payment of Wages- Auditor's Duty
Regarding Wages. (17 Hrs)
Module III
Depreciation- Meaning- Definition- Causes of Depreciation- Difference between Depreciation
and Fluctuation- Need for Providing Depreciation- Legal Views as regards Depreciation- Case
laws- Reserves and Provisions- Meaning and Definition- Difference between Reserve and
Provisions- Types of Reserves- Auditors Duty- Secret Reserve- Methods of Creating Secret
Reserves- Objectives of Creating Secret Reserve- Objections to Create Secret Reserve- Auditors
Duty-Divisible Profit. (10Hrs)
Module IV
Audit of Limited Companies (based on Companies Act 2013) Company Auditor-
Qualifications- Disqualifications- Appointment Rights- Duties and Liabilities- Removal- Audit
of Limited Companies- Auditor Qualifications- Disqualifications of an Auditor-Appointment of
Auditor- Auditors Remuneration- Removal of Auditor- Powers and Duties of an Auditor- Share
capital and Share Transfer Audit- Audit Report- Contents and Types- Liabilities of an Auditor.
(20 Hrs)
Module V
Investigation- Meaning and Definition of Investigation- Distinction between Investigation and
Auditing-Types of Investigation- Investigation on Acquisition of Running Business-
Investigation when Fraud is suspected. (8 Hrs)
Suggested Readings
1. B N Tandon,S. Sudharsanamand S. Sundharabahu, A Handbook of Practical Auditing ,
S.Chand & Compaly Ltd, New Delhi.
2. ArunJha, Auditing University Edition, Taxman Publications
3. S.D.Sharma Auditing Principles and Practices,
4. Dr. T R Sharma, Auditing Sahitya Bhawan Publication Agra.
5. R G Saxena Principles and Practice of Auditing , Himalaya Publishing House, New Delhi.
SEMESTER - VI
Core Course- 24 BUSINESS ETHICS AND CORPORATE SOCIAL
RESPONSIBILITY
(Choice Based Course)
Instructional Hours: 90 Credit : 3
Objective:The course aims to acquaint the students with various concepts of business ethics
and practices of corporate social responsibility in India.
Module I
Introduction to Business Ethics - Principles of Personal Ethics - Principles of Professional
Ethics- Meaning and Concept of Business Ethics- Distinction between Values and Ethics -
Morality and Spirituality - Business Approaches to Business Ethics - Ethical Standards in
Business - Ethical Foundations of Business - Significance of Ethics and Values in Business -
Theories of Business Ethics - Normative Theories and Ethical Theories.
(20Hrs.)
Module II
Ethical Decision Making and Consumer Protection - Ethical Models- Cross-holder Conflicts and
Competition- Moral Philosophy-Kohlbergs Model - Corporate Values and Ethical Decision
Making- Framework for Ethical Decision Making - Ethical Decision Making Process- Ethics and
Consumer- Duties and Responsibilities of Consumer- Consumer Protection Act, 1986 an
overview.
(20 Hrs.)
Module III
Corporate Governance and Ethics -Meaning and Concept of Corporate Governance- Importance
of Corporate Governance - Reasons for the Growth and Demand for Corporate Governance -
Corporate Governance and Ethics - Codes of Ethics- Ethics Committees- Corporate Laws and
Business Ethics- Corporate Culture and Ethical Issues.
(15Hrs.)
Module IV
Business Ethics and Functional Areas- HRM - HR related ethical issues - Role of HRM in
building an ethical organisation-Marketing - Areas of marketing ethics - Accounting and finance
- Essence of accounting ethics- Ethics and market structure- Perfect competition Oligopoly-
Monopoly.
(20 Hrs.)
Module V
Corporate Social Responsibility - Concept of Corporate Philanthropy- CSR - Corporate
Sustainability - Environmental Aspects of CSR- CSR Provisions under the Companies Act 2013-
CSR Committees- CSR Reporting - CSR Models-Drivers of CSR- Codes and Standards on CSR-
Global Reporting Initiatives-ISO 26000 - Prestigious Awards for CSR. (15 Hrs.)
Suggested Readings:
1. Fernando, A., C. Business Ethics and Corporate Governance, Pearson, New Delhi
2. Francis, Ronald & Mishra, Muktha, Business Ethics: An Indian Perspective, Tata McGraw
Hill Pvt Ltd, New Delhi
3. Gupta, Ananda Das, Business Ethics, Springer India, New Delhi
4. Sharma, J.P., Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New
Delhi.
5. Ghosh, B.,N. Business Ethics and Corporate Governance, Tata McGraw Hill Pvt Ltd, Delhi.
SEMESTER -VI
Core Course- 23 HUMAN RESOURCE MANAGEMENT

Objective: The objective of the course is to acquaint students with the techniques and principles
to manage human resource of an organisation.
Module- I
Human Resource Management- Concept, Scope and Functions - Features and Objectives - Role,
Qualification and Competencies of HR Manager - Organization of HR Department - HR Policies
- Evolution of HRM - HRM vs Personnel Management. (15 Hrs.)
Module - II
Human Resource Planning Meaning- Features- and Objectives of HRP - Relevance and
Limitations of HRP Steps- Job Analysis Process- Uses and Problems - Job Description and
Job Specification - Methods of Collecting Job Data- Recruitment Concept- Sources and
Principles- Factors Affecting Recruitment. Selection Concept and Process - Tests and
Interview - Placement and Induction. (20 Hrs.)
Module -III
Human Resource Development- Concept and Importance - Identifying Training and
Development Needs - Designing Training Programmes - Training and Development Methods
Apprenticeship, Understudy, Job Rotation, Vestibule Training, Case Study, Role Playing,
Sensitivity Training, In-basket, Management Games, Coaching and Mentoring, Management
Development Programs; Qualities of an HRD Manager. (20 Hrs.)
Module- IV
Performance Appraisal- Performance Appraisal and Merit Rating - Nature and Objectives - Uses
and Limitations - Performance Appraisal Process - Methods of Performance Appraisal.
(15 Hrs.)
Module - V
Compensation Management - Compensation - Concept - Objectives and Process of
Compensation Management- Job Evaluation - Objectives - Methods of Job Evaluation - Job
Evaluation and Performance Appraisal- Methods of Wage Payments - Time and Piece.
Incentives Types- Fringe benefits - Types of Benefits. (20 Hrs.)
Suggested Readings:
1. Aswathappa K., Human Resource Management, Tata McGraw-Hill, New Delhi.

2. Bernardin, John H.,Human Resource Management, Tata McGraw-Hill, New Delhi.
3. Chhabra, T.N., Human Resource Management, DhanpatRai& Co., Delhi.
4. Gupta, C.B., Human Resource Management, Sultan Chand & Sons, Delhi.
5. Rao, V. S. P., Human Resource Management: Text and Cases, Excel Books
6. Prasad L.M., Human Resource Management, Sultan Chand & Sons, Delhi
SEMESTER - VI
Core Course- 24 BUSINESS ENVIRONMENT
Instructional Hours : 90 Credit : 3
Objective: The course is intended to provide a fundamental exposure to the students on the
components of business environment.
Module I
Business Environment Meaning Types - Components of Internal Environment - Macro
Environment - Micro Environment - Factors Influencing the Environment - Environmental
Scanning - Uses of Environmental Study - Global Integration and Business Environment-
Liberalization - Privatisation - Globalisation - Disinvestment in India. (15 Hrs.)
Module II
Economic Environment - Nature of the Economy- Structure of the Economy - Economic
Systems - Market Economy - Planned Economy - Mixed Economy - Economic Policies -
Industrial Policy - Trade Policy - Monetary Policy - Inflation - Balance of Payment - Fiscal
Policy - Union Budget - Taxation - Economic Conditions - Business Cycle - Make in India
Initiative of Government of India. (20 Hrs.)
Module III
Socio - cultural Environment and Natural Environment - Elements of Culture - Language -
Religion - National Income - Education - Population - Family System - Natural Environment-
Land Resources - Irrigation - Power - Minerals - Forest Resources - Sea Wealth - Human
Development Index - Trend of HDI among Indian States. (20 Hrs.)
Module IV
Political and Legal Environment - Classification of Political system - Political Risk - Causes -
Types - Relationship between Business and Government - Responsibilities of Business towards
Government - Responsibilities of Government towards Business - Kinds of Legal System -
CompetitionAct,2002 (A brief overview). (20 Hrs.)
Module V
Technological Environment - Technology Acquisition and Protection - Features of Technology -
Technological Obsolescence - Technology Absorption - Technology Transfer - Forms of
Technology Transfer - Intellectual Property Rights (15 Hrs.)
Suggested Readings:
1. Cherunilam, Fransis, Business environment, Himalaya Publishing House, Mumbai.

2. Paul, Justin, Business Environment: Text and Cases, Tata McGraw-Hill Publishing Ltd.
New Delhi.
3. Aswathappa, K Essentials of Business Environment, Himalaya Publishing
House.Mumbai
4. Saleem, Shaikh, Business Environment, Pearson, New Delhi
5. Fernando, A, C,. Business Environment, Pearson, New Delhi
6. Economic and Political Weekly (Journal), Sameeksha Trust Publication, Mumbai
SEMESTER VI
Core-25: INCOME TAX ASSESSMENT AND PROCEDURE
(Optional Course IV)
(Theory 40% - Problem 60%)
Objective- To have an understanding of determination of Total Income and tax payable and to
get an overview regarding returns to be filed by an individual and also assessment procedure.
Module-I
Capital gains - Basis of charge - Capital assets - Kinds- Computation of Short term and Long
term Capital Gains- Computation of Capital Gain in following Special Cases - Conversion of
Capital Asset into Stock in Trade - Transfer of Capital Asset by a Partner to a Firm, AOP, BOI -
Compensation on Compulsory Acquisition of Assets and also Enhanced Compensation - Right
Share and Bonus Shares - Converted Shares/Debentures - Capital Gains Exempt from Tax -
Capital Gains Account Scheme -Computation of Income from Capital Gain.
(20 Hrs)
Module-II
Income from Other Source- General and Specific Chargeability- Kinds of Securities and
Grossing up of Interest- Bond Washing Transaction- Deductions Allowed Deduction Not
permitted- Computation of Income under the head Income from Other Source. (15Hrs)
Module-III
Aggregation and Deduction- Clubbing of Income of other Persons - Various cases - Aggregation
of Deemed Incomes- Set off and Carry forward of Losses- Order of Set off - Computation of
Gross Total Income - Deductions under Chapter VI A - Deduction for Payments or
Contribution Applicable to Individuals covered by Sec 80C to Sec 80GGC Deduction under
Sec 80U (Deductions for incomes excluded ) - Total income -Computation of Total Income
(25 Hrs)
Module-IV
Various Income Tax authorities - Powers and Functions (5 Hrs)
Module-V
Assessment- Assessment procedure- Various types of Return of Income Return through TRP-
PAN - Types of Assessment - Tax Deducted at Source- (Brief study only- Problems excluded) -
TCS- TAN - A brief study on areas (a) Advance payment of tax (b) Refund (c) Recovery of tax
(d) Tax Clearance Certificate - Assessment of individuals and computation of Tax
(25 Hrs)
Suggested Readings
1. Vinod K Singhania and Monica Singhania, Students Guide to Income Tax- - Taxmann
Publication
2. H C Mehrotra and Dr S P Goyal, Direct Taxes Law and Practice- - Sahitya Bhawan
Publications
3. V P Gaur and D B Narang, Direct Taxes- Kalyani Publishers, New Delhi
4. Sri T N Manoharan, Direct Taxes - Snow White Publications
SEMESTER VI
Core 25: Software for Business and Research
Instructional Hours 90 Credit 4
Objectives:
To impart knowledge to use IT in business research analysis.
To develop practical skills in the applications of business software.
Module I
Data Analysis: Data Meaning and Definition Sources of Data Data Life Cycle
Processing Methods and Types- EDP Information Value of Information in Decision
Making - Information and Analysis of Business Research Data Processing Software.
(Theory 6 Hrs)
Module II
Introduction to SPSS: Menus, tool bar SPSS layout- Variable View Data View Output
View Terminology - Basic Steps for Performing any Statistical Procedure Creating a Data
file- Defining Variables- Variable Characteristics- Default Values - Entering the Data Inserting
Variable and Cases Selecting Cases - Listing Cases Identifying Duplicate Cases and Unusual
Cases- Sorting Cases.
(Theory 14 Hrs. Practical 10Hrs)
Module III
Data Transformation: Computing New Variables Recoding Variables Automatic Recode
Visual Binning Rank cases Types of Measurement Scales Summary Measures - Frequency,
Explore and Cross Tabs Describing Data Graphically - Descriptive Data Analysis- Number of
cases, Minimum, Maximum, Sum, Mean, Standard Deviation, Variance, Kurtosis, Skewness -
Bivariate Correlation.
(Theory 12 Hrs. Practical 8 Hrs)
Module IV
Libre Office Writer: Free Software Libre Office - Writer User Interface Creating new
Document Page setup - Saving Documents Basic Editing Find and Replace - Formatting
Text Copying and Moving Text Indenting and Spacing Headers and Footers Bulleted and
Numbered lists Tables - Previewing and Printing.
Module V
Libre Office Calc: Spread Sheet Features User Interface Cells Selecting Moving and
Copying Text Alignment Formatting Text Inserting and Deleting Columns and Rows
Adding and Renaming Worksheets Borders, Boxes and Colors Formatting Worksheet
Entering Formulae Functions Charts Previewing and Printing.
Practical Training
List out frequency table, cross tab and graphs related with the marks and details of students
in a class.
Prepare a report on descriptive analysis of any relevant Socio demographic details related
with social issue.
Prepare a letter using Writer
Prepare a mark sheet using Calc
Suggested Readings
1. Tutorial of IBM SPSS Statistics.
2. Kiran Panya, Smruti Bulsari and Sanjay Sinha., SPSS in Simple Steps, First edition,
Durga Enterprises, Delhi, 2012.
3. Field A., Discovering Statistics Using SPSS, Fourth Edition, SAGE Publishers, 2013
4. Libre Office Handbook
5. Keith Gordon, Principles of Data Management, BCS Publications, UK
SEMETER VI
CORE-25: CO-OPERATIVE ACCOUNTING
(Optional Course-IV)
Objectives:
1. To familiarize the students with the special features of accounting and auditing of co-
operatives.
2. To enable the students to understand the procedures of co-operative audit.
Module-1
Co-Operative Accounting- Meaning-Importance-Special Features of Cooperative Accounting-
Books and Registers Kept by Co-Operatives as per Kerala Co-Operative Societies Act and Rules
. (12Hrs)
Module -II
Sources of Funds- State Aid to Co-Operatives - Share Capital Contribution - Principal State
Partnership Fund - Subsidiary State Partnership Fund - Grants - Subsidies - Owned Funds
Borrowed Funds. (20Hrs)
Module -III
Trial Balance - Preparation of Trial Balance - District Co-Operative Bank-State Co-Operative
Bank-Agricultural and Rural Development Banks- Preparation of Receipts and Disbursement
Statement of Primary Societies- Consumer Marketing-Housing Dairy Fishery Industrial
Processing Societies - Practical Problems. (20Hrs)
Module -IV
Final Accounts- Statutory Forms - Preparation of Trading-Profit and Loss Account and Balance
Sheet of Consumer Marketing-Housing Dairy- Primary Agricultural Credit Societies and
Primary Agricultural and Rural Development Banks - Disposal of Net Profit - Statutory and
Non- Statutory Requirements. (18Hrs)
Module -V
Co-Operative Audit - Definition - Objectives - Scope - Advantage - Difference Between Audit
of Co-Operative Societies and Joint Stock Companies - Special Features of Cooperative Audit
Administrative Set Up For Co-Operative Audit - Types of Audit - Preparations for Audit and
Framing of Audit Programme - Stages of Practical Audit - Mechanical Audit- Administrative
Audit- Preparation of Final Statements - Reconciliation of Bank Accounts - Cooperative Auditor
- Duties - Powers and Liabilities - Audit Report - Audit Certificate - Audit Classification -
Assessment and Levy of Audit Fees. (20Hrs)
Suggested Readings
1. Khandelwal, M. C. Co-operative audit x-rayed : a study based on the cooperative banking

institutions of Rajasthan . Pitaliya Pustak Bhandar,Jaipur.
2. Krishnaswami.O.R. Co-operative Account Keeping . Oxford and IBH Publishing

Company Pvt Ltd,New Delhi .
3. Krishnaswami.O.R, .. Co-operative Audit . Oxford and IBH Publishing Company Pvt Ltd
New Delhi .
4. Samiuddin, M. R. Cooperative Accounting and Auditing. Himalaya Publishing House,
New Delhi.
5. Department of Co-operation, Government of Kerala. Co-operative Audit Manual.
SEMESTER VI
Core-25: TOURISM AND CULTURAL HERITAGE OF INDIA
Objective-To provide the students an insight of the relevance of Indian culture and heritage for
the development of tourism industry.
Module I
Introduction to the Indian Culture - Definition of Culture- Heritage and Civilization- Culture
and its Determinants- Culture Society and History- Political Structure and their Impact on
Culture- Outside Influences and Culture- Cultural Awareness and History- Indian Culture-
Perspectives for Tourism. (15hrs)
Module II
Historical Evolution- Harappan Period- Vedic Civilization- Early Vedic Period- Later Vedic
Period-Post Vedic Period Social and Structural Change- Family-Lineage and Caste- Buddhist
Epoch- Gupta Period- Post Gupta Period Medieval Period Changes in Hindu and Muslim
Caste-Colonial Period-Post Colonial Period- Contemporary Period. (15 Hrs.)
Module III
Conservation of Culture-Culture of Tourism Versus Tourism of Culture- Conservation and
Significance- Conservation of Natural Heritage-Conservation of Historical Heritage-
Archaeological Sites and Monuments- World Heritage List- Main Problems of Conservations
of Monuments- Organization of Enterprise- Conservation and Preservation of the Artistic and
Cultural Heritage- Tourism and Culture the Views in Indian Context. (20 Hrs.)
Module IV
Features of Indian Culture-Assimilation-Unity in Diversity-Patriarchy and Women- Syncretic
Tradition- Religious Tolerance-Cultural Tolerance of Elite and Masses- Contribution of
Mughals to the Indian Culture Art and Architecture Under Mughals- The British Birth of
Indian Nationalism Factors favoring Growth of Nationalism Independent India. (20Hrs)
Module-V
Kerala Renaissance - Emergence of Political Struggle for Responsible Govt. - Anti Colonial
Movement- Modern Keralas Political and Cultural Changes - Land Reforms-Educational
Progress and Relevance of Tourism. (20 Hrs.)
Suggested Readings
A.L.Basham-A Cultural History of India
D.N Jha-Ancient India An introductory out line
A.B.Pandey-The Medieval India (Mughal period), Vol.II
D.D. Kosambi-Culture and Civilization of Ancient India in Historical Outline
R.S.Sharma-Aspects of Ancient Indian Political Ideas and Institutions- 1959, Delhi.
R.S. Sharma-Indian Society, Historical Probing : R.S. 1974, Delhi.
SEMESTER VI
Core 25: INTERNATIONAL MARKETING
(Optional Course- IV)

Objective-To equip the students with environmental, procedural, institutional and decisional
aspects of international marketing.
Module 1
International Marketing-Definition-Nature-Benefits-Special Problems-Features of International
Marketing vis-a vis Domestic Marketing-Internationalisation Stages-International Marketing
Orientation-Planning for International Marketing (20Hrs.)
Module 2
International marketing Research-Objectives of Marketing Research-Features, Advantages and
Limitations of Marketing Research-Steps In Marketing Research Process-Importance of
International Marketing Research-Research Agencies-Market Entry and Operating Strategies
(15Hrs.)
Module 3
International Marketing Environment-Economic, Political, Legal, Demographic and Cultural
Environment, International Institutions-Free Trade Zone-Globalisation Positive and Negative
Effects of Globalization-Globalisation and Its Impact on International Marketing-Marketing
Barriers-Tariff and Non Tariff Barriers (20Hrs.)
Module 4
Foreign Trade Strategy of India-Foreign Trade Policy-Indiaand World Trade-Export and Import
Policy-Major Problems of IndiasExport Sector-Procedure and Documentation on Exporting-
Export Promotion Council-Export Finance. (20Hrs.)
Module 5
InternationalMarketing Mix-Product Strategies-International Marketing and PLC-Pricing
Strategies-Promotion Strategies-Distribution Strategies. (15Hrs.)
Suggested Readings
1. Keegen, Global Marketing Management, Pearson, Mumbai

2. Cateora Philip, John Graham and Mary Gilly, International Marketing, McGraw Hill/Irwin.
3.Sak Onkvisit and John J Shaw, International marketing analysis and strategies, Routledge
Taylor and Francis group,UK
4. CherunilamFrancis, International Marketing Text and cases, Himalaya Publishing House,
Mumbai
5. Rajagopal, International Marketing),Vikas Publishing House,Noida
6. Indian Journal of Marketing (ISSN 0973-8703), New Delhi-110016
COURSE STRUCTURE
B.Com Degree Programme (Model-II)
SEMESTER I
Common
Course-1
Comm.
2 Second Language-I 4 5
Course-2
6 Compl.-1 Fundamentals of Managerial Decisions 3 4
Total 21 25
SEMESTER II
Common
Course-3
Comm.
8 Second Language-II 4 5
Course-4

10 Core-5 3 4
11 Core-6 3 3
12 Compl.-2 Quantitative Commerce 3 3
Total 21 25
SEMESTER III
Common 3 5
13 Language-English-III
Course-5
14 Core-7
15 Core-8
16 Core-9
Research-I
17 Core-10

Financial Services 3 5
Information Technology for Business 3 5

C. Travel and Tourism:
D. Marketing:
Customer Relationship Management 3 5
Total 20 25
SEMESTER IV
19 Comm.6 Language-English -IV 3 5

Core-12
21 4 4
Research-II
Core-14
Core-15
23 E-Commerce 2 3
Core-16
Indirect Taxes - Procedures and
3 5
Management
D. MARKETING:
Service Marketing 3 5
Total 20 25
SEMESTER V

27 Core-19 4 5
Management
28 3 3
Management
Income Tax-Law and Practice 4 5

D. MARKETING:
Marketing Research 4 5
19 25
SEMESTER VI

A. Finance & Taxation-
International Business
B. Computer Applications
Database Management
Complementary
System.
31 Course-3 4 5
C. Travel & Tourism
Tourism Environment and
Ecology.
D. Marketing
Consumer Behavior
A. Business Ethics and
Core-23 Corporate Social
33 Responsibility
3 5
Choice Based B. Human Resource
Course Management
Income Tax- Assessment and
4 5
Procedures
Software for Business and
4 5
Research
Tourism and Cultural Heritage of
4 5
India
D. MARKETING:
International Marketing 4 5
19 25
SEMESTER -I
Module I
Module -II
Module - III
Module - IV
.
Module - V
Sheet. (20 Hrs.)
Suggested Readings
2. Maheshwari S.N and Maheswari S.K,Advanced Accoutancy,Vikas Publishing
House,New Delhi.
Ltd,New Delhi.
Ltd,New Delhi.
Delhi.
Delhi.
SEMESTER I

Module I
Module II
Module III
Module IV
Module V
(12 Hrs.)
Suggested Readings

House.
SEMESTER I
Module I
Module II
Module III
Module IV
(15 Hours)
Module V
Suggested Readings

Journals
Bangalore.
SEMESTER I
DECISIONS
Module I
Module II
Module III

Module IV
Module V

Suggested Readings
Delhi.
SEMESTER - II
Module I
(15 Hrs.)
Module II
Repossession.
(15Hrs.)
Module III
(15 Hrs.)
Module IV
Profits.
(30 Hrs.)
Module V
problems only)
(15 Hrs.)
Suggested Readings

Delhi.
Delhi.
Ltd, New Delhi.
Delhi.
Delhi.
SEMESTER - II
ADMINISTRATION
Companies Act 2013.
Module I
(12 Hrs.)
Module II
(20 Hrs.)
Module III
(18 Hrs.)
Module IV
Conferencing.
(12 Hrs.)
Module V
(10 Hrs.)
Suggested Readings
SEMESTER II
Module I
Module II
Module III
Module IV
Module V
(10 Hrs.)
Suggested Readings
New Delhi.
SEMESTER II
Module I
Module II

( 10 Hrs.)
Module III

(10 Hrs.)
Module IV
Module V
Suggested Readings
Ltd.
SEMESTER III
Module 1

(15 Hrs.)
Module II
Module III
(10Hrs)
Module IV
Module V
Suggested Readings
,New Delhi
Pvt.Ltd, New Delhi
Agra
Delhi.
SEMESTER III
industry.
Module I
(15 Hrs.)
Module II
Pricing
(15 Hrs.)
Module III
(10 Hrs.)
Module IV
(22 Hrs.)
Module V
(10 Hrs.)
Suggested Readings
New Delhi.
SEMESTER III
RESEARCH-I
data analysis.
Module I
(15 Hrs.)
Module II
Error (20 Hrs)
Module III
(20 Hrs)
Module IV
(15Hrs)
Module V
( 20 Hours)
Suggested Readings

Delhi.
New Delhi.
HillPublishing Co.
SEMESTER III

Module I
(12 Hrs.)
Module II
Module III
Module IV
(12 Hrs.)
Suggested Readings
SEMESTER III
Core Course 11 FINANCIAL SERVICES
(Optional Course - I)
Instructional Hours :72 Credit:3
Objectives: 1.To provide the students with an overall idea of financial services available in the
country andto create an understanding about recent trends in financial services sector.
MODULE I
Capital Formation-Introduction- Financial System- Institutions Markets- Instruments and
Regulators-Introduction to Financial Services Meaning Types- Fund Based Financial
Services- Fee Based Financial Services- Introduction to Merchant Banking Services in India.
(10 Hrs.)
MODULE II
Venture Capital- Features and Types of Venture Capital- Purpose of various Stages of Venture
Capital Financing- Venture Capital Firms in India- Monitoring and Evaluation of Venture
Capital Investment- Exit Rout. (12 Hrs.)
MODULE III
Leasing Essentials Types- Operating and Financial Lease- Sale and Lease back- Advantages
and Limitations of Leasing-Leasing VsHire Purchase Factoring-Receivables Management-
Process of Factoring- Functions of a Factor- Different Forms of Factoring Services- Cost and
Benefits of Factoring- Factoring Vs Bill Discounting Forfaiting-Cost and Benefits of Forfaiting
- Mechanism of Forfeiting- Factoring Vs Forfaiting. (15Hrs.)
MODULE IV
Mutual FundsMeaning- Advantages -Structure - Classification ofMutual Funds Closed end-

Open-end Income Growth- Balanced Money Market- Sector, Index, Value, Offshore- Mid-
cap- Large-cap Equity- Load and Non-load Fund- the Concept of Net Asset Value Exchange
Traded Fund-AMFI and SEBI Guidelines- Credit Rating(CR)- Meaning, Scope of Credit Rating-
Procedure of Credit Rating-Advantages and Limitations of CR-Credit Rating Agencies in India.
(20 Hrs.)
MODULE V
Recent Trends in Financial Services- Financing of Corporate Restructuring-Financing of

Merger and Acquisitions- By Cash, Stock Swaps Divestiture- Leveraged Buyouts Buy Back
of Securities - NBFCs - Shadow Banking -Angel Funds. (15Hrs.)
Suggested Readings
1. Bhole L M, J. M. Financial Institutions and Markets: Structure, Growth and Innovations

Tata Mc-Grow Hill. New Delhi:
2. Gupta, N. K. Financial Markets, Institutions and Services, Ane Books Pvt. Ltd. New Delhi
3. Khan, M. Y. Financial Services - Tata McGrow Hill New Delhi.
4. Siddaiah, T. Financial Services. Pearson EducationNew Delhi.
5. Yogesh, M. Investment Management, PHI Learning Pvt. Ltd. New Delhi:
SEMESTER III
Core Course -11 INFORMATION TECHNOLOGY FOR BUSINESS
(Optional Course -1)
(60% Theory and 40% Practical)
Instructional Hours: 90 Credit :3
Objectives :1.To make the students aware of the role of information technology in business
and make them capable of developing web pages for business
Module I
Introduction to Information Technology -Informatics - InformationTechnology -E-World -
Information SystemsHardware and Software: Input, Processing, Storage, Output and
Communication HardwareSoftware: System Software and Application Software Operating
System: WINDOWS, UNIX and LINUX Versions. Free Software Movement Futuristic
IT Artificial Intelligence Virtual Reality.
(16 Hrs. Theory)
Module II
Social Informatics - IT and Society IT Applications in Commerce, Business and Industry
IT Applications in Education, Teaching and Learning Computer and Health Issues Proper
Usage of Computers and Internet Cyber Ethics - Cyber Addiction Cyber Crime -E-waste
and Green Computing. (12 Hrs. Theory)
Module III
Network &Communications - Computer Networks Types of Networks: WAN, MAN,
LAN, PAN, CAN- Benefits of Networks, Network Topology Work Group Computing &
Groupware - Telecommuting & Virtual Offices - Network Security Firewalls.
Communication Medium: Wired and Wireless Generations in Communication.
(15Hrs.Theory)
Module IV
HTML & Webpage - Introduction to HTML Essentials- Static & Dynamic Web Pages -
Structure of a Web Page - Designing Web Pages- HTML Tags -Text Formats- Working with
Text- Presenting and Arranging Text-Paragraphs- Animated Effects: Marquee using White
Space - Tables in HTML- Working with Links, E-mail Links, Lists, Images, Thumbnails,
Rollover Images, Audio & Video-Forms & Frames - Website Management.
(6 Hrs. Theory;28 Hrs. Practical)
Module V
Internet -Working Concepts -Devices, History, Benefits and Drawbacks - Internet Structure,
Internet Protocols: TCP/IP, FTP, HTTP, etc., IP Address, Domain Name System (DNS),
URL, Web Browsers, WWW Consortium, Search Engines Types, Academic Search
Techniques - Business Applications of Internet, Internet Access Methods - Intranet and
Extranet.
(5 Hrs. Theory; 8 Hrs. Practical)
Practical Training:
1. Designing a web page for your Department
2. Designing a web page for a Retail Marketing Firm.
3. Design a web page for a Hotel
Suggested Readings
1. Alexis Leon & Mathews Leon,Fundamentals of Information Technology, Vikas
Publishing House, New Delhi.
2. Williams &Sawyer,Using Information Technology (6th Edition), Tata McGraw Hill
Company.
3. AviSilberschatz Peter Galvin & Greg Gagne, Operating System Concepts (Windows
XP update) .Willey India.
4. Uyless Black,Computer Networks, Protocols, Standards and Interface, Prentice Hall
India Pvt. Ltd.
5. Nagpal, D.P.,Web Design Technology Theory and Techniques on the Cutting
Edge,S.Chand& Company Ltd
SEMESTER III
Indian Economy
MODULE-I
MODULE-II

MODULE-III
MODULE-IV

MODULE-V
Suggested Readings

SEMESTER III
Core-11: CUSTOMER RELATIONSHIP MANAGEMENT
(Optional Course- 1)
Instructional Hours 90 Hours Credit -3
Objectives: The purpose of this course is to familiarize the students with the concepts and
strategies involved in Customer Relationship Management
MODULE I
Customer Relationship Management Introduction Definition-Need for CRM - Concepts -

Customer Loyalty and Optimizing Customer Relationships - Strategic Framework for CRM -
Origin and Role of CRM -Components of CRM-CRM Processes. (20 Hrs.)
MODULE II
Customer Satisfaction- Product Marketing- Direct Marketing- Customer Learning Relationship-

Key Stages of CRM-Forces Driving CRM- Benefits of CRM-Growth of CRM Market in India-
Key Principles of CRM. (20 Hrs.)
MODULE III
CRM Strategy- CRM Strategy Development Process-CRM Value Creation Process- Customer
Profitability- Customer Acquisition and Retention - Customer Strategy. (15Hrs.)
MODULE IV
CRM Process Framework- Governance Process- Performance Evaluation Process- Monitoring

System- Key Performance Indicators- CRM Budget and CRM Return on Investment (15Hrs.)
MODULE V
Use of Technology in CRM- Call Centre Process- CRM TechnologyTools -Implementation-

Selection of CRM Package- Reasons for Failure of CRM (20Hrs.)
Suggested Readings
1. PeelenE.D, Customer Relationship Management, Pearson Education, Mumbai.

2. Francis Buttle and Stan Maklan,Customer Relationship Management Concepts and
Technologies, Taylor and Francis , UK.
3. Bhat.G.K, Customer Relationship Management,Himalaya Publishing House, Mumbai.
4. H.Peeru Mohamed and A.Sagadevan, Customer Relationship Management, Vikas
Publishing House,Noida.
5. Sontakki.C.N, Marketing management,10th revised edition (2013), Kalyani Publishers,
New Delhi.
SEMESTER IV


Module I

Act) (25 Hrs.)
Module II

Module III
Module IV

Module -V

Suggested Readings
House,New Delhi
Ltd, New Delhi
Agra
Delhi.
SEMESTER -IV
RESEARCH-II
Module I

Module II

Module III

(20 Hrs.)
Module - IV
(15 Hrs.)
Module V

Suggested Readings:

Delhi.
SEMESTER IV
InstructionalHours 72 Credit 4
in India
Module I
Module II

Module III

Module IV

(10 Hours)
Module V
Suggested Readings
House.
Journals
SEMESTER IV

MODULE I

MODULE II

MODULE III

MODULE IV

MODULE V

Suggested Readings
New Delhi .
SEMESTER IV
Core Course:16 - INDIRECT TAXES - PROCEDURES AND

MANAGEMENT
Module I
(20 Hours)
Module II
(25 Hours)
Module III-
(15 Hours)
Module IV-
(15 Hours)
Module V-
Service Tax and CST
(15 Hours)
Suggested Readings
5. Bare Acts.
SEMESTER IV
(Optional Course)-2
Module-I

Module-II

Module-III

Module-IV

Module-V

Practical Training:
Suggested Readings

SEMESTER - IV
(Optional Course-2)
industry.
MODULE-1
MODULE-2
Industry. (15Hrs)
MODULE-3
MODULE- 4
MODULE-5
Suggested Readings:
SEMESTER - IV
Core Course 16: SERVICE MARKETING

(Optional Course 2)
Instructional Hours :90 Credit -3
Objective:To develop insights into emerging trends in the service sector and tackle issues
involved in the management of services.
MODULE-I
Concept of Service Meaning Definition - Components and Tangibility-Growth of Service

Sector-Challenges and Strategies-Classification of Services- Marketing Triangle-Marketing of
Services. (16 Hrs)
MODULE -II
Marketing Mix in Service Marketing-7 Ps- Product Decision- Pricing Strategies-Promotion of

Services-Placing or Distribution of Services -Additional Dimensions People-Physical
Evidences-Process. (20 Hrs)
MODULE -III
Consumer Behavior in Services- Behavioral Profile of Consumers-Customer Satisfaction and

Expectation Gap Analysis-Quality Perceptions in Service- Measurement of Service Quality-
SERVQUAL Dimensions-Service Recovery and Problem Solving-Employees Role in Service
Marketing-Role of Technology. (20 Hrs)
MODULE -IV
Service Market Segmentation - Bases Positioning-Differentiation and Retention Strategies

Applicable to Service Marketing- Relationship Marketing. (16 Hrs)
MODULE V
Marketing of Services with Reference to Tourism - Financial Services and Health-Trends in

Service Marketing. (18Hrs.)
Suggested Readings:
1. Christopher Lovelock, Service Marketing, Pearson,Mumbai.

2. Helen Woodruffle,Service Marketing,Macmillaian India.
3. Rao,Service marketing,Pearson,Mumbai.
4. Roland Rust and AnthonyTimothy, Service Marketing,Haper Collins College Publishers.
5. Indian Journal of Marketing (ISSN 0973-8703),New Delhi-110016
SEMESTER - V
ModuleI

ModuleII
Module III
Module IV

Module V

(20 Hrs.)
Suggested Readings
SEMESTER - V
reporting.
Module I
Module II
Module III
Module IV
(20 Hrs.)
Module V
Suggested Readings:
New Delhi.
New Delhi.
SEMESTER V

MANAGMENT
Objectives:

employment
Module I

Module II

Module III
Module IV

Module V

Remedies. (25Hrs)
Suggested Readings
Press.



Publishers.

SEMESTER V
Module I

Module II
(15 Hrs.)
Module III
Module IV
(15 Hrs.)
Suggested Readings:
SEMESTER V
Objective
Module I
Module II
Module III
Module IV
Suggested Readings

Delhi
Delhi
New Delhi
SEMESTER V

MANAGEMENT
Module I
Module II
Module III
Module IV
Suggested Readings:

Concepts.MacMillan.
Networks, FT Press.
SEMESTER V

Module I
Module II
(15 Hrs.)
Module III

Module IV
MODULE V

(20 Hrs.)
Suggested Readings

Taxmann Publication
Publications, Agra
SEMESTER V

Objectives:
Module I
(6 Hrs.)
Module II
(20Hrs.)
Module III
Module IV
Module V
(22 Hrs.)
Practical Training
Suggested Readings
ERP9Tally Manual
SEMESTER V
Core Course 20CO-OPERATIVE LEGAL SYSTEMS
Optional Course-III
Objectives:
1. To give an insight into the prevailing co-operative legal system
2. To enable the students to understand the legal framework of co-operation in India and in
Kerala.
Module I
Co-operative Legislation in India and in Kerala- Evolution of co-operative legislation in India-

the 1904 Act, the Act of 1912-co-operation as a state subject in 1919-madras co-operative
societies Act of 1932-multi state cooperative societies Act 1984-and its replacement in 2002-
evolution of cooperative legislation in Kerala-cochin co-operative societies Act-Travancore Co-
operative societies Act-Kerala co-operative societies Act of 1969. (15Hrs.)
Module II
Kerala Co-operative Societies Act ( Act 21 of 1969) Preamble and its significance- important
definitions- registration of Co-operative societies- procedure for registration, Byelaws-
contentsamendment of byelaws- change of name and liability- amalgamation and division of co-
operative societies. Membership- qualification for membership- rights and liabilities of members,
removal and expulsion of members, withdrawal and transfer of shares by members, restriction on
holding shares, nomination by members.
(20Hrs.)
Module III
Management of Co-operatives- Annual general meeting, Special general meeting, powers of

general body, constitution of committee, term, reservation for weaker sections, disqualification
of committee members. Election- State Co-operative Election Commission and its powers
election procedure, appointment of delegates, supersession of the committee, appointment of
administrator / administrative committee seizure of books and records.Privileges of Co-
operatives charge and set off, register of members as prima facie evidence exemption from
stamp duty, taxes and fees, deduction of dues of co-operatives exemption from compulsory
registration of certain documents.Enquiry, Inspection and Supervision procedures - Surcharge
procedures. (25Hrs.)
Module IV
Settlement of disputes arbitration and awards provisions and procedures Execution and
enforcement of awards provisions and procedures. Appeals, review and revision - meaning and
distinction authority of appeals Cooperative Tribunal- constitution and powers. Offences and
penalties provisions and procedures. (20Hrs.)
Module V
Winding up and dissolution of co-operative societies appointment and powers of liquidators

procedures settlement of claims. (10Hrs.)
Suggested Readings
1. Goyal.D.B : Co-operative Legislation :Trends and Dimensions
2. Bedi.R.D : Law for Co-operation
3. Mohanan.P.N : Co-operative Societies Laws in Kerala
4. Trivedi.B.B : Law and Management of Co-operatives
5. Pillai F.R (ed) : Kerala Co-operative Societies Act and Rules
6. Weerman : A model of Co-operative Societies Law
SEMESTER V

Business.
Module I

Module II
Module III

Module IV

Module V

Suggested Readings:
SEMESTER V
Core Course -20 MARKETING RESEARCH
Objective:To acquaint the students with the method and techniques of marketing research.
Module-I
Research-Types-Marketing Research-Definition-Significance-Areas Covered by Marketing

Research-Market and Marketing Research-Outside Agencies and Research-Reliable Information
Sources in India- Limitations of Marketing Research.
(14Hrs.)
Module-II
Research Design-Exploratory-Descriptive-Diagnostic-Experimental-Before only - Before and

After-After Only with Control-Before and After With Control Independent and Extraneous
Variable-Treatment.
(16Hrs.)
Module-III
Collection of Data-Primary and Secondary-Sampling and Sampling Design-Probabilityand Non

Probability Sampling-Collection of Data-Methods for Collection of Both Primary and Secondary
Data-Scale of Measurement and its Basics.
(18Hrs.)
Module-IV
Data Processing-Coding-Editing-Tabulation-Testing of Hypotheses- Steps Parametric and Non

Parametric Tests-ANOVA (Theory and Problems)-MANAOVA-ANCOVA-Chi-square Test
(Theory and problems) -SPSS.
(30Hrs.)
MODULE-5
Reporting- Report of Research Findings-Types of Report-Report Format-Contents
(12Hrs.)
Suggested Readings
1. 1. Philip Kotler, Gary Armstrong, Prafulla Y Agnihotri, KhsanulHaque, Principles of
Marketing, Pearson Education Inc, South Asia.
2. Philip Kotler, Kerin Lave, Abraham Koshy,MitheleswarJha, Marketing Management,
Pearson Education Inc., South Asia.
3. Stanton.J.W, Fundamentals of Marketing,McGraw Hill,New York.
4. Cranfield School of Management,Marketing Management Palgrave Macmillan.
5. Sherlekars Marketing Management- Concepts and Cases S A Sherlekar/R
Krishnamoorthy Himalaya Publishing House Pvt Ltd., Mumbai.
6. Modern Marketing Principles and Practices, S Chand Company Private Ltd, New Delhi.
7. Marketing Management,Rajan Nair, S Chand Company Private Ltd, New Delhi.
SEMESTER VI

Module I
(10Hrs.)
Module II
Module III
Module IV
Module V
Suggested Readings
SEMESTER VI
Complementary Course- 3: INTERNATIONAL BUSINESS
Objective- The objective of this course is to acquaint the students with the International
business environment.
Module I
Introduction-Meaning-Nature-Importance-Motives-International Trade-International
Business - Difference between International Business and Domestic Business International
Trade Theories Approaches to International Business- Stages in Internationalisation-
Challenges of International Business-Balance of Payment- Components of Indias Balance of
Payment.
(25 Hrs.)
Module II
International Business Environment- Globalisation of Business and International Business- -
Economic-Political-Legal- Cultural Environment- Modes of Entering New Markets- Trade
Barriers Tariffs- NTBs- Anti-Dumping Duties-MNCs-MNCs in India-benefits-criticisms
(20 Hrs.)
Module III
International Economic Institutions IMF- World Bank- GATT-WTO-UNCTAD-ADB-NDB
an overview
(15 Hrs.)
Module IV
Indias Foreign Trade Policy EXIM Policy Export Promotion-Schemes EPZ EOU
SEZ ECGC EXIM Bank EIC; Documentation in International Trade - Export Trade
Documents: - Commercial Documents Transport Documents Financial Documents
Government Documents Export Declaration Forms Export Certification Certification of
Origin - UPCDC Norms-Make in India Programme. (15 Hrs.)
Module V
Foreign InvestmentsFDI-Types-Horizontal-Vertical-Conglomerates-Significance - Costs-
Benefits - Automatic Route - FIPB Route Modes FPI Types FII - Depository
Receipts-IDR-ADR-GDR-ECBs-FCCBs-Factors Determining Foreign Investments- FDI
Theories.
(15 Hrs.)
Suggested Readings
1. Paul, Justin , International Marketing- Text and Cases, Tata McGraw Hill Education,
New Delhi
2. Rakesh Mohan Joshi, International Business , Oxford University Press, New Delhi
3. Subba Rao, P, International Business- Text and Cases, Himalaya Publishing House.
4. Cherunilam, Francis,International Business- Text and Cases, PHI Learning.
5. Bhalla, V.K,International Business, S. Chand & Company Pvt. Ltd.
SEMESTER VI
Complementary Course 3: DATABASE MANAGEMENT SYSTEM FOR
BUSINESS
(Theory 60% and Practical 40%)
Objective: To familiarize the students with the concepts of database management and to enable
work with database models for business.
Module 1
Databases-Meaning- History- Models, Types of Databases- Concepts File structure- Database
Designing- Conceptual and Physical Functional Dependencies- Keys- DBMS Data
independence RDBMS - Normalization Schemas
(12 Hours)
Module 2
Data Management (brief study only): Data storage -Indexing- Query Processing- Transaction
Processing- Concurrency Control Techniques- Deadlock- Database Recovery Techniques-
Database Integrity and Security
(12 Hours)
Module 3
Emerging Technologies (theory only): XML- Web Database Programming Using PHP- Data
Mining Concepts- Data Warehousing- Mobile Data Bases- Multimedia Databases- Geographic
Information Systems (GIS)- Genome Data Management (Introduction Only) (5 Hours)
Module 4
Microsoft Access 2013: Basic Concepts- Creation of Tables- Queries- Forms- Reports.
(Theory 17 Hrs. Practical 20 Hrs.)
Module 5
SQL (Basics only): Introduction- Features of SQL - Simple Queries- Calculations and
Functions- Groups and Group Functions-Joining Tables- Sub Queries.
(Theory 8 Hrs Practical 16 Hrs.)
Suggested reading
1. Ritchie, Collin, Principles of database systems and Design
2. Elmasri,Ramez and Navathe ,Shamkant B, Fundamentals of Database Systems
3. Viescas, John L and Conrad Jeff , Microsoft Office Access 2013 Inside Out
4. Connolly, Thomas and Begg, Carolynn , Learning SQL A step-by-step guide
5. Michael Alexander, Richard Kusleika, Access 2013 Bible, Wiley Books
6. Joan Lambert & Joyce Cox, MicroSoft Access 2013 Step by step, MicroSoft
SEMESTER VI
Course objectives:
Module I
(17 Hrs)
Module II
Module III
Module IV
(20 Hrs)
Module V
Suggested Readings
SEMESTER - VI
RESPONSIBILITY
Module I
Introduction to Business Ethics - Principles of Personal Ethics - Principles of Professional Ethics-
Meaning and Concept of Business Ethics- Distinction between Values and Ethics - Morality and
Spirituality - Business Approaches to Business Ethics - Ethical Standards in Business - Ethical
Foundations of Business - Significance of Ethics and Values in Business - Theories of Business
Ethics - Normative Theories and Ethical Theories. (20Hrs.)
Module II
Consumer- Duties and Responsibilities of Consumer- Consumer Protection Act, 1986 an overview.
(20 Hrs.)
Module III
Corporate Governance and Ethics -Meaning and Concept of Corporate Governance- Importance of
Corporate Governance - Reasons for the Growth and Demand for Corporate Governance -
Business Ethics- Corporate Culture and Ethical Issues. (15Hrs.)
Module IV
Business Ethics and Functional Areas- HRM - HR related ethical issues - Role of HRM in building
an ethical organisation-Marketing - Areas of marketing ethics - Accounting and finance - Essence
of accounting ethics- Ethics and market structure- Perfect competition Oligopoly-Monopoly.
(20 Hrs.)
Module V
Suggested Readings:
Delhi.
SEMESTER -VI

Module- I
Module - II
Module -III
Module- IV
(15 Hrs.)
Module - V
Suggested Readings:

SEMESTER - VI
Module I
Module II
Module III
Module IV
Political and Legal Environment - Classification of Political system - Political Risk - Causes
- Types - Relationship between Business and Government - Responsibilities of Business
towards Government - Responsibilities of Government towards Business - Kinds of Legal
System - CompetitionAct,2002 (A brief overview). (20 Hrs.)
Module V
Technological Environment - Technology Acquisition and Protection - Features of
Technology - Technological Obsolescence - Technology Absorption - Technology Transfer -
Forms of Technology Transfer - Intellectual Property Rights (15 Hrs.)
Suggested Readings:

2. Paul, Justin, Business Environment: Text and Cases, Tata McGraw-Hill Publishing
Ltd. New Delhi.
House.Mumbai
SEMESTER VI
Core-24: INCOME TAX ASSESSMENT AND PROCEDURE
Objective- To have an understanding of determination of Total Income and tax payable and
to get an overview regarding returns to be filed by an individual and also assessment
procedure.
Module-I
Capital Asset into Stock in Trade - Transfer of Capital Asset by a Partner to a Firm, AOP,
BOI - Compensation on Compulsory Acquisition of Assets and also Enhanced Compensation
- Right Share and Bonus Shares - Converted Shares/Debentures - Capital Gains Exempt from
Tax - Capital Gains Account Scheme -Computation of Income from Capital Gain.
(20 Hrs)
Module-II
Module-III
Aggregation and Deduction- Clubbing of Income of other Persons - Various cases -
Aggregation of Deemed Incomes- Set off and Carry forward of Losses- Order of Set off -
Computation of Gross Total Income - Deductions under Chapter VI A - Deduction for
Payments or Contribution Applicable to Individuals covered by Sec 80C to Sec 80GGC
Deduction under Sec 80U (Deductions for incomes excluded ) - Total income -Computation
of Total Income (25 Hrs)
Module-IV
Module-V
Assessment- Assessment procedure- Various types of Return of Income Return through
TRP- PAN - Types of Assessment - Tax Deducted at Source- (Brief study only- Problems
excluded) - TCS- TAN - A brief study on areas (a) Advance payment of tax (b) Refund (c)
Recovery of tax (d) Tax Clearance Certificate - Assessment of individuals and computation
of Tax (25 Hrs)
Suggested Readings
1. Vinod K Singhania and Monica Singhania, Students Guide to Income Tax- -

Taxmann Publication
Publications

SEMESTER VI
Objectives:
Module I
(Theory 6 Hrs)
Module II
Module III
Module IV
Module V
Practical Training
in a class.
with social issue.
Suggested Readings
SEMESTER VI
Core-25: TOURISM AND CULTURAL HERITAGE OF INDIA
Objective-To provide the students an insight of the relevance of Indian culture and heritage for
the development of tourism industry.
Module I
Introduction to the Indian Culture - Definition of Culture- Heritage and Civilization- Culture
and its Determinants- Culture Society and History- Political Structure and their Impact on
Culture- Outside Influences and Culture- Cultural Awareness and History- Indian Culture-
Perspectives for Tourism. (15hrs)
Module II
Historical Evolution- Harappan Period- Vedic Civilization- Early Vedic Period- Later Vedic
Period-Post Vedic Period Social and Structural Change- Family-Lineage and Caste- Buddhist
Epoch- Gupta Period- Post Gupta Period Medieval Period Changes in Hindu and Muslim
Caste-Colonial Period-Post Colonial Period- Contemporary Period. (15 Hrs.)
Module III
Conservation of Culture-Culture of Tourism Versus Tourism of Culture- Conservation and
Significance- Conservation of Natural Heritage-Conservation of Historical Heritage-
Archaeological Sites and Monuments- World Heritage List- Main Problems of Conservations
of Monuments- Organization of Enterprise- Conservation and Preservation of the Artistic and
Cultural Heritage- Tourism and Culture the Views in Indian Context. (20 Hrs.)
Module IV
Features of Indian Culture-Assimilation-Unity in Diversity-Patriarchy and Women- Syncretic
Tradition- Religious Tolerance-Cultural Tolerance of Elite and Masses- Contribution of
Mughals to the Indian Culture Art and Architecture Under Mughals- The British Birth of
Indian Nationalism Factors favoring Growth of Nationalism Independent India. (20Hrs)
Module-V
Kerala Renaissance - Emergence of Political Struggle for Responsible Govt. - Anti Colonial
Movement- Modern Keralas Political and Cultural Changes - Land Reforms-Educational
Progress and Relevance of Tourism. (20 Hrs.)
Suggested Readings
A.L.Basham-A Cultural History of India
D.N Jha-Ancient India An introductory out line
A.B.Pandey-The Medieval India (Mughal period), Vol.II
D.D. Kosambi-Culture and Civilization of Ancient India in Historical Outline
R.S.Sharma-Aspects of Ancient Indian Political Ideas and Institutions- 1959, Delhi.
R.S. Sharma-Indian Society, Historical Probing : R.S. 1974, Delhi.
SEMESTER VI
Core 24: INTERNATIONAL MARKETING
(Optional Course- IV)

Objective-To equip the students with environmental, procedural, institutional and decisional
aspects of international marketing.
Module 1
International Marketing-Definition-Nature-Benefits-Special Problems-Features of International
Marketing vis-a vis Domestic Marketing-Internationalisation Stages-International Marketing
Orientation-Planning for International Marketing (20Hrs.)
Module 2
International marketing Research-Objectives of Marketing Research-Features, Advantages and
Limitations of Marketing Research-Steps In Marketing Research Process-Importance of
International Marketing Research-Research Agencies-Market Entry and Operating Strategies
(15Hrs.)
Module 3
International Marketing Environment-Economic, Political, Legal, Demographic and Cultural
Environment, International Institutions-Free Trade Zone-Globalisation Positive and Negative
Effects of Globalization-Globalisation and Its Impact on International Marketing-Marketing
Barriers-Tariff and Non Tariff Barriers (20Hrs.)
Module 4
Foreign Trade Strategy of India-Foreign Trade Policy-Indiaand World Trade-Export and Import
Policy-Major Problems of IndiasExport Sector-Procedure and Documentation on Exporting-
Export Promotion Council-Export Finance. (20Hrs.)
Module 5
InternationalMarketing Mix-Product Strategies-International Marketing and PLC-Pricing
Strategies-Promotion Strategies-Distribution Strategies. (15Hrs.)
Suggested Readings
1. Keegen, Global Marketing Management, Pearson, Mumbai

2. Cateora Philip, John Graham and Mary Gilly, International Marketing, McGraw Hill/Irwin.
3.Sak Onkvisit and John J Shaw, International marketing analysis and strategies, Routledge
Taylor and Francis group,UK
4. CherunilamFrancis, International Marketing Text and cases, Himalaya Publishing House,
Mumbai
5. Rajagopal, International Marketing),Vikas Publishing House,Noida
6. Indian Journal of Marketing (ISSN 0973-8703), New Delhi-110016
COURSE STRUCTURE
B.Com Degree Programme (Model-III)
SEMESTER I
Common
Course-1
Compl.
2 Environmental Studies 4 4
Course1
Compl.
6 Fundamentals of Managerial Decisions 3 4
Course2
Total 21 25
SEMESTER II
Common
Course-3
Compl.
8 Enterprise Resource Planning 4 4
Course.3

10 Core-5 3 4
11 Core-6 3 4
Compl.
12 Quantitative Commerce 3 3
Course 4
Total 21 25
SEMESTER III
Compl. 3 3
13 Financial Services
Course 5
14 Core-7
15 Core-8
16 Core-9
Research-I
17 Core-10

Income Tax Law and Practice 3 5

D. Office Management & Secretarial

Practice (OMSP)
Office Administration & Management 3 5
Total 20 25
SEMESTER IV

Compl.
19 International Business 3 3
Course 6
Core-12
21 4 5
Research-II
Core-14
Core-15
23 E-Commerce 2 3
Core-16
Income Tax Assessment and Procedure 3 5

Practice (OMSP)
Business Communication and MIS 3 5
Total 20 25
SEMESTER V

27 Core-19 4 5
Management
28 3 3
Management
Income Tax For Business 4 5
Database Management System 4 5

Practice (OMSP)
Secretarial Practice 4 5
Total 19 25
SEMESTER VI
31 Core-22 Financial Management 4 5
Core-24
A. Business Ethics and Corporate
33 Social Responsibility
Choice 3 5
B. Human Resource Management
Based
Course

Indirect Tax Procedures and
4 5
Management
Tourism Environment and Ecology 4 5
D. Office Management &
Secretarial Practice (OMSP)
Total 19 25
SEMESTER I
Complementary Course 1 - ENVIRONMENTAL STUDIES

Objectives
1. To enable the students to acquire basic ideas about environment and emerging issues about
environmental problems.
2. To give awareness about the need and importance of environmental protection.
Module-1
Environmental Studies Meaning- Scope- Importance (12hrs)
Module-2
Ecology and Eco System- Meaning of Ecology Structure and Function of Eco System- Producers
Consumers- Decomposers- Energy Flow in the Eco System- Food Chain- Food Webs and
Ecological Pyramids- Eco System Concept of Eco System- Types of Eco Systems Structure and
Functions of Eco System. (15hrs)
Module-3
Industry and Environment Pollution- Environmental Pollution- Soil Pollution- Air Pollution
Water Pollution- Thermal Pollution- Noise Pollution Causes-Effect and Control Measures-
Waste Management- Waste Minimization Through Cleaner Technologies -Reuse and Recycling
Solid Waste Management. (15hrs)
Module-4
Social Issues and Environment- Unsustainable to Sustainable Development- Urban Problems
Related to Energy- Water Conservation- Water Harvesting -Resettlement and Rehabilitation of
People - Environment Ethics- Waste Land Reclamation- Consumerism and Waste Products.
(15hrs)
Module-5
Human Population and Environment Population- Growth Variation Among Nations Population-
Explosion Environment and Human Health- Human Rights - Value Education- Women and
Child Welfare. (15hrs)
Suggested Readings
1. Misra.S.P and Pandey.S.N: Essential environmental studies 216
2. Kina. B. Chikle and others: Understanding environment
3. Dodia: Environmental Studies

SEMESTER -I
Module I
Module -II
Module - III
Module - IV
.
Module - V
Sheet. (20 Hrs.)
Suggested Readings
2. Maheshwari S.N and Maheswari S.K, Advanced Accoutancy, Vikas Publishing House,
New Delhi.
Ltd,New Delhi.
Ltd,New Delhi.
Delhi.
Delhi.
SEMESTER I

Module I
Module II
Module III
Module IV
Module V
(12 Hrs.)
Suggested Readings

House.
SEMESTER I
Module I
Module II
Module III
Module IV
(15 Hours)
Module V
Suggested Readings

Journals
Bangalore.
SEMESTER I
DECISIONS
Module I
Module II
Module III

Module IV
Module V

Suggested Readings
Delhi.
SEMESTER-II
Complementary Course 3: ENTERPRISE RESOURCE PLANNING
Objective: To understand different enterprise resource planning concepts and its

implementation in business units.
Module-1
Introduction-ERP Concepts - Enterprise System Evolution of ERP- Tangible and Intangible

Benefits- Emerging Trends in ERP adoption- ERP Implementation Stages - Case Study.
(12h Hrs)
Module-2
Pre-implementation Stage-Need Analysis-Competitive Environment Analysis-Gap Analysis-

Cost-Elements-Feasibility Analysis- ERP Modules-ERP Industries-Verticals-ERP-
Architecture-ERP Software-SAP-Baan-IFS Oracle-People Soft-Comparison of ERP
Software-ERP Package Evaluation Criteria Package Life-Cycle Request for Information -
Functional Requirement- Specification Request for Proposal- Vendor Selection- ERP
Consultants. (18Hrs)
Module-3
Implementation-Business Process Re-engineering-Concepts-Reengineering and Process-

Improvement BPR-Steps-AS-IS and TO-BE Analysis-Modelling Business-Process-
Successful BPR-Reengineering Organisational Readiness -Implementation Approaches.
(15 Hrs)
Module-4
Project Management - Project Team- Steering Committee-Project Manager- Functional
Team- IS Team-Security Specialists-Project Deliverables- Change Management System-
Integration Systems- Integration standards- Middleware Development- Forward and
Reverse Engineering-ERP Infrastructure Planning-System Architecture (15 Hrs)
Module-5
Post implementation-Organisational Transformational Model of ES- Success-Cross
Functional-Organisational and Industrial Impacts-Measuring Business Benefits-Balanced
Score card method-ABCD Checklist- Framework- Capability-Maturity-Framework. (12 Hrs)
Suggested Readings
1. Jyothindra Zaveri, Enterprise Resource Planning, Himalaya Publishing House,
Mumbai
2. D.J.Syam, Enterprise Recourse Management, Ane Books, New Delhi
3. Vinod Kumar Garg and Venkitakrishna N. Enterprise Resource Planning: Concepts
and Practice, PHI, New Delhi.
4. Sumner, Mary, Enterprise Resource Planning, Pearson, New Delhi
SEMESTER - II
Module I
(15 Hrs.)
Module II
Repossession.
(15Hrs.)
Module III
(15 Hrs.)
Module IV
Profits.
(30 Hrs.)
Module V
problems only)
(15 Hrs.)
Suggested Readings

Delhi.
Delhi.
Ltd, New Delhi.
Delhi.
Delhi.
SEMESTER - II
ADMINISTRATION
Companies Act 2013.
Module I
(12 Hrs.)
Module II
(20 Hrs.)
Module III
(18 Hrs.)
Module IV
Conferencing.
(12 Hrs.)
Module V
(10 Hrs.)
Suggested Readings
SEMESTER II
Module I
Module II
Module III
Module IV
Module V
(10 Hrs.)
Suggested Readings
New Delhi.
SEMESTER II
Module I
Module II

( 10 Hrs.)
Module III

(10 Hrs.)
Module IV
Module V
Suggested Readings
Ltd.
SEMESTER III
Complementary Course: 5 - FINANCIAL SERVICES
Objectives
1. To provide the students with an overall idea of financial services available in the
country.
2. To create an understanding about recent trends in financial services sector.
Module-I
Capital Formation- Financial System-Institutions- Markets- Instruments and Regulators-
Introduction to Financial Services- Meaning- Types- Fund Based Financial Services-Fee Based
Financial Services-Introduction to Merchant Banking Services In India. (8Hrs)
Module-2
Venture Capital (VC)- Features and Types of VC- Purpose of Various Stages of Venture Capital
Financing- Venture Capital Firms In India- Monitoring and Evaluation of Venture Capital
Investment-Exit Rout (10Hrs)
Module-3
Leasing- Essentials- Types- Operating and Financial Lease-Sale and Lease Back- Advantages
and Limitations of Leasing- Leasing Vs Hire Purchase-Factoring-Receivables Management-
Process of Factoring-Functions of a Factor- Different Forms of Factoring Services- Cost and
Benefits of Factoring-Factoring Vs Bill Discounting-Forfeiting-Cost and Benefits of Forfeiting-
Mechanism of Forfeiting- Factoring Vs Forfeiting. (10hrs)
Module-4
Mutual Funds(MF)Meaning- Advantages of Mutual Funds- The Structure Of MFs-
Classification of MFs -Closed-End, Open-End- Income- Growth- Balanced-Money Market-
Sector- Index Value Offshore- Mid-Cap- Large-Cap- Equity- Load and Non-Load Fund-
The Concept of Net Asset Value Exchange Traded Fund-AMFI and SEBI Guidelines- Credit
Rating(CR)- Meaning- Scope of Credit Rating-Procedure of Credit Rating-Advantages and
Limitations of CR-Credit Rating Agencies In India. (15 hrs)
Module-5
Recent Trends in Financial Services- Financing of Corporate Restructuring-Financing of Merger
and Acquisitions-By Cash- Stock Swaps- Divestiture- Leveraged Buyouts- Buy Back of
Securities- NBFCs - Shadow Banking- Angel Funds (11hrs)
Suggested Readings
1. Bhole L M, J. M. , Financial Institutions and Markets: Structure, Growth and Innovations.:
Tata Mc-Grow Hill, New Delhi
2. Gupta, N. K., Financial Markets, Institutions and Services. Ane Books Pvt. Ltd. New Delhi.
3. Khan, M. Y, Financial Services, Tata McGraw Hill, New Delhi.
4 Siddaiah, T., Financial Services, Pearson Education, New Delhi.
5 Yogesh, M, Investment Management, PHI Learning Pvt. Ltd. , New Delhi.
SEMESTER III
Module 1

(15 Hrs.)
Module II
Module III
(10Hrs)
Module IV
Module V
Suggested Readings
,New Delhi
Pvt.Ltd, New Delhi
Agra
Delhi.
SEMESTER III
industry.
Module I
(15 Hrs.)
Module II
Pricing
(15 Hrs.)
Module III
(10 Hrs.)
Module IV
(22 Hrs.)
Module V
(10 Hrs.)
Suggested Readings
New Delhi.
SEMESTER III
RESEARCH-I
data analysis.
Module I
(15 Hrs.)
Module II
Error (20 Hrs)
Module III
(20 Hrs)
Module IV
(15Hrs)
Module V
( 20 Hours)
Suggested Readings

Delhi.
New Delhi.
HillPublishing Co.
SEMESTER III

Module I
(12 Hrs.)
Module II
Module III
Module IV
(12 Hrs.)
Suggested Readings
SEMESTER III

(Optional Course I )
Module I
Module II
(15 Hrs.)
Module III

Module IV
MODULE V

(20 Hrs.)
Suggested Readings

Taxmann Publication
Publications, Agra
SEMESTER III
(Optional Course-I)
Module-I

Module-II

Module-III

Module-IV

Module-V

Practical Training:
Suggested Readings

SEMESTER III
Indian Economy
MODULE-I
MODULE-II

MODULE-III
MODULE-IV

MODULE-V
Suggested Readings

SEMESTER III
Core Course:11 - OFFICE MANAGEMENT AND ADMINISTRATION
(Optional Course I )
Objective -To enable the students to identify the procedure for office management and
administration
Module-1
Office-Meaning- Office Work-Office Functions- Basic and Administrative Functions-

Managerial Functions-Modern Office-Office Management-Manager Role-Status and Functions-
Office Organization Principles-Types-Office Manuals and Office Charts. (20Hrs)
Module-2
Office Accommodation-Location-Building Layout-Lighting- Ventilation-Interior Decoration -

Furniture - Freedom from Dust and Noise - Physical Hazards- Security- Sanitary Requirement
and Secrecy. (20Hrs)
Module-3
Records Management and Office Correspondence-Records Management in an Office its

Importance Principles- Filing Essentials Types-Methods of Filing- Filing Devices-Indexing-
Types of Index-Office Correspondence- Organizing Correspondence- Mail Services- Mail
Department-Mail Routine -Incoming and Outgoing Mail Registers. (20Hrs)
Module-4
Office System and Equipments- Office System-Planning an Office System-Characteristics of an

Office System-System Integration-Importance and Limitations of Office System-Types of
Machines in a Modern Office- Work Measurement- Programme-Establishing Office Work
Standards -Work Simplification- Principles-Steps -Advantages. (15Hrs)
Module-5
Recent Trends in Office Practices- Administration- Outsourcing Context-Call Centers-Changing

Role of Office in the Context of Event Management- Retailing Hospitality Management.
(15Hrs)
Suggested Readings
Balachandran V and Chandrasekharan V, Office Management, Tata Mcgraw Hill Education,
New Delhi
Bhatia, R.C., Principles of Office Management, Lotus Press, New Delhi
Bhatnagar, S. K., Front Office Management, Frnak Publishers Ltd, New Delhi
SEMESTER IV
Complementary Course- 6: INTERNATIONAL BUSINESS
Objective- The objective of this course is to acquaint the students with the International
business environment.
Module I
Introduction-Meaning-Nature-Importance-Motives-International Trade- International
Business- Difference between International Business and Domestic Business International
Trade Theories Approaches to International Business- Stages in Internationalisation-
Challenges of International Business-Balance of Payment- Components of Indias BoP
(14 Hrs.)
Module II
International Business Environment- Globalisation of Business and International Business- -
Economic-Political-Legal- Cultural Environment- Modes of Entering New Markets- Trade
Barriers Tariffs- NTBs- Anti-Dumping Duties-MNCs-MNCs in India-benefits-criticisms
(14 Hrs.)
Module III
International Economic Institutions IMF- World Bank- GATT-WTO-UNCTAD-ADB-NDB
an overview
(8 Hrs.)
Module IV
Indias Foreign Trade Policy EXIM Policy Export Promotion-Schemes EPZ EOU
SEZ ECGC EXIM Bank EIC; Documentation in International Trade - Export Trade
Documents: - Commercial Documents Transport Documents Financial Documents
Government Documents Export Declaration Forms Export Certification Certification of
Origin - UPCDC Norms-Make in India Programme (9 Hrs.)
Module V
Foreign Investments FDI-Types-Horizontal-Vertical-Conglomerates-Significance-Costs-
Benifits- Automatic Route-FIPB Route-Modes-FPI-Types-FII-Depository Receipts-IDR-
ADR-GDR-ECBs-FCCBs-Factors Determining Foreign Investments- FDI Theories-
(9 Hrs.)
Suggested Readings
1. Paul, Justin , International Marketing- Text and Cases, Tata McGraw Hill Education,
New Delhi
2. Rakesh Mohan Joshi, International Business , Oxford University Press, New Delhi
3. Subba Rao, P, International Business- Text and Cases, Himalaya Publishing House.
4. Cherunilam, Francis,International Business- Text and Cases, PHI Learning.
5. Bhalla, V.K,International Business, S. Chand & Company Pvt. Ltd.
SEMESTER IV


Module I

Act) (25 Hrs.)
Module II

Module III
Module IV

Module -V

Suggested Readings
House,New Delhi
Ltd, New Delhi
Agra
Delhi.
SEMESTER -IV
RESEARCH-II
Module I

Module II

Module III

(20 Hrs.)
Module - IV
(15 Hrs.)
Module V

Suggested Readings:

Delhi.
SEMESTER IV
in India
Module I
Module II

Module III

Module IV

(10 Hours)
Module V
Suggested Readings
House.
Journals
SEMESTER IV

MODULE I

MODULE II

MODULE III

MODULE IV

MODULE V

Suggested Readings
New Delhi .
SEMESTER IV
Core Course-16: INCOME TAX ASSESSMENT AND PROCEDURE
Objective- To have an understanding of determination of Total Income and tax payable and
to get an overview regarding returns to be filed by an individual and also assessment
procedure.
Module-I
Capital Asset into Stock in Trade - Transfer of Capital Asset by a Partner to a Firm, AOP,
BOI - Compensation on Compulsory Acquisition of Assets and also Enhanced Compensation
- Right Share and Bonus Shares - Converted Shares/Debentures - Capital Gains Exempt from
Tax - Capital Gains Account Scheme -Computation of Income from Capital Gain.
(20 Hrs)
Module-II
Module-III
Aggregation and Deduction- Clubbing of Income of other Persons - Various cases -
Aggregation of Deemed Incomes- Set off and Carry forward of Losses- Order of Set off -
Computation of Gross Total Income - Deductions under Chapter VI A - Deduction for
Payments or Contribution Applicable to Individuals covered by Sec 80C to Sec 80GGC
Deduction under Sec 80U (Deductions for incomes excluded ) - Total income -Computation
of Total Income (25 Hrs)
Module-IV
Module-V
Assessment- Assessment procedure- Various types of Return of Income Return through
TRP- PAN - Types of Assessment - Tax Deducted at Source- (Brief study only- Problems
excluded) - TCS- TAN - A brief study on areas (a) Advance payment of tax (b) Refund (c)
Recovery of tax (d) Tax Clearance Certificate - Assessment of individuals and computation
of Tax (25 Hrs)
Suggested Readings
1. Vinod K Singhania and Monica Singhania, Students Guide to Income Tax- -

Taxmann Publication
Publications

SEMESTER IV

Objectives:
Module I
(6 Hrs.)
Module II
(20Hrs.)
Module III
Module IV
Module V
(22 Hrs.)
Practical Training
Suggested Readings
ERP9Tally Manual
SEMESTER - IV
(Optional Course-II)
industry.
MODULE-1
MODULE-2
Industry. (15Hrs)
MODULE-3
MODULE- 4
MODULE-5
Suggested Readings:
SEMESTER IV
Core Course 16: BUSINESS COMMUNICATION AND MANAGEMENT

INFORMATION SYSTEM
Objective. To familiarize the importance of communication in business and methods of

communication relevant to various business situations and to build up communication skill
among students.
MODULE-1
Communication-Need-Process-Types-Oral-Written-Verbal-Non Verbal Internal, External- Non-Verbal
Communication-Body Language Kinesics, Proxemics-Para Language-Channels-Barriers-Principles of
Effective Communication (20 Hrs)
MODULE-2
Job Application Letters-Resume-CV-Reference and Recommendation Letters Employment Letters-
Online Application-Soft Skill (20 Hrs)
MODULE-3
Business letters-Parts and layout of business letters-Business enquiry letters offers and quotation- Orders
and execution-grievances and redressals. Sales letters-Follow-up letters-Circular letters-Status enquiry-
Collection letters-Preparation of partnership deed-power of attorney. (25 Hrs)
MODULE-4
Impact of IT on Communication-Role of Computers-Internet-E-Mail Telephone-Voice Mail-SMS- Video
Conferencing- Teleconferencing. (15 Hrs)
MODULE-5
Introduction to Management Information System-Definition-Need-BenefitsFunctions-Objectives-
Characteristics-Role of MIS-Relationship between decision making and MIS. (10Hrs)
Practical work: Written communication exercises can be practiced as a part of learning process.
Suggested Readings
Bhatia R.C, Business Communication.
Salini Agarwal Essential Communication Skill.
Reddy P.N, and Apopannia, Essentials of Business Communication.
Sharma R.C, KRISHNA Mohan, Business Communication and Report writing.
Leod, M.C., MI
SEMESTER - V
ModuleI

ModuleII
Module III
Module IV

Module V

(20 Hrs.)
Suggested Readings
SEMESTER - V
reporting.
Module I
Module II
Module III
Module IV
(20 Hrs.)
Module V
Suggested Readings:
New Delhi.
New Delhi.
SEMESTER V

MANAGMENT
Objectives:

employment
Module I

Module II

Module III
Module IV

Module V

Remedies. (25Hrs)
Suggested Readings
Press.



Publishers.

SEMESTER V
Module I

Module II
(15 Hrs.)
Module III
Module IV
(15 Hrs.)
Suggested Readings:
SEMESTER V
Objective
Module I
Module II
Module III
Module IV
Suggested Readings

Delhi
Delhi
New Delhi
SEMESTER V

MANAGEMENT
Module I
Module II
Module III
Module IV
Suggested Readings:

Concepts.MacMillan.
Networks, FT Press.
SEMESTER V
Core: 20- INCOME TAX FOR BUSINESS

Instructional Hrs. 90 Credit: 4
Module I
Assessment of Hindu Undivided Family Residential status of HUF- Items Which are Not
Considered as Income- Computation of Total Income.
(14 Hrs)
Module II
Assessment of Firms, AOPs - Meaning of Partnership, Firm and Partners Who can be a
Partner Assessment of Firms (Section 184&185) Computation of Firms Business Income
Treatment of Interest and Capital-Salary- Commission- Remuneration Received By
Partners and Computation of total income of Firms and Partners.
(26Hrs)
Module III
Assessment of Companies- Introduction Meaning of Company Types of Companies
Computation of Depreciation Computation of Taxable Income of Companies Minimum
Alternative Tax (MAT) Computation Of Tax Liability.
(20Hrs)
Module IV
Appeals and Revision- Appeal to the Commissioner- Appeal to Appellate Tribunal- Appeal
to High Court- Appeal to Supreme Court- Revision By the Commissioner (15 Hrs.)
Module V
Tax Planning Tax Management- Tax Planning Concepts- Tax Evasion- Tax Avoidance- Tax
Planning- Precautions in Tax Planning- Difference between Tax Planning and Tax
Management- Need for Tax Planning
(15 Hrs.)
Suggested Readings
1.Dr Vinod K Singhania and Monica Singhania, Students Guide to Income Tax- -
Taxmann Publication
2. H C Mehrotra and S P Goyal Direct Taxes Law and Practice- - SahityaBhawan
Publications
3. V P Gaur and D B Narang Direct Taxes- Kalyani Publisher
SEMESTER V
Core Course 20 : DATABASE MANAGEMENT SYSTEM FOR BUSINESS
(Theory 60% and Practical 40%)
Objective: To familiarize the students with the concepts of database management and to enable
work with database models for business.
Module 1
Databases-Meaning- History- Models, Types of Databases- Concepts File structure- Database
Designing- Conceptual and Physical Functional Dependencies- Keys- DBMS Data
independence RDBMS - Normalization Schemas
(12 Hours)
Module 2
Data Management (brief study only): Data storage -Indexing- Query Processing- Transaction
Processing- Concurrency Control Techniques- Deadlock- Database Recovery Techniques-
Database Integrity and Security
(12 Hours)
Module 3
Emerging Technologies (theory only): XML- Web Database Programming Using PHP- Data
Mining Concepts- Data Warehousing- Mobile Data Bases- Multimedia Databases- Geographic
Information Systems (GIS)- Genome Data Management (Introduction Only) (5 Hours)
Module 4
Microsoft Access 2013: Basic Concepts- Creation of Tables- Queries- Forms- Reports.
(Theory 17 Hrs. Practical 20 Hrs.)
Module 5
SQL (Basics only): Introduction- Features of SQL - Simple Queries- Calculations and
Functions- Groups and Group Functions-Joining Tables- Sub Queries.
(Theory 8 Hrs Practical 16 Hrs.)
Suggested reading
1. Ritchie, Collin, Principles of database systems and Design
2. Elmasri,Ramez and Navathe ,Shamkant B, Fundamentals of Database Systems
3. Viescas, John L and Conrad Jeff , Microsoft Office Access 2013 Inside Out
4. Connolly, Thomas and Begg, Carolynn , Learning SQL A step-by-step guide
5. Michael Alexander, Richard Kusleika, Access 2013 Bible, Wiley Books
6. Joan Lambert & Joyce Cox, MicroSoft Access 2013 Step by step, MicroSoft
SEMESTER V

Business.
Module I

Module II
Module III

Module IV

Module V

Suggested Readings:
SEMESTER V
Core Course-20- SECRETARIAL PRACTICE
(Optional Course III )
Objective-
1. To get an understanding on the qualification and function of company secretary.
2. To familiarize with the work performed by a company secretary.
MODULE-1
Companysecretary-Definition-Qualification-Importance-Role-Functionposition-Duties-Appoinment-
Dismissal- Powers-Practicing Company Secretary. (10 Hrs)
MODULE-2
Secretarial Functions in the Initial Stages-Promotion Stage- Capital Subscription Stage-Issue of Share-
Allotment of Shares-Filing of Documents preparations of Letters and Notices in the Above Case.
Secretarial Functions in the Following Areas-Share Certificate- Share Warrant- Transfer of Share
Transmission-Forfeiture-Reissue-Notices and Records-Register of Members Register of Shareholders-
Dividend Warrant (20 Hrs)
MODULE-3
Registers and Records to Be Maintained In a Company-Statutory Books Registers-Other Records-
Statistical Book-Annual Reports-Secretarial Duties. (20 Hrs)
MODULE-4
Company Meetings and Secretarial Duties-Types of Meetings Secretarial Functions before the Meetings-
During the Meeting- After the Meetings-Preparation of Notice-Agenda and Minutes- Resolution-
Preparation. (20 Hrs)
MODULE-5
Dividend and Interest-Legal Provisions Relating to Dividends-Unpaid or Unclaimed Dividend Secretarial

Procedure Regarding Payment of Dividend - Payment of Interest- Procedure of Paying Interest on
Debenture Etc. (20 Hrs)
Suggested Readings
Sherlekar, Secretarial Practice.
C.K.Ghosh, Secretarial Practice
Acharya Govekar, Secretarial Practice
S.C.Kuchel, Secretarial Practice.

SEMESTER VI

Module I
(10Hrs.)
Module II
Module III
Module IV
Module V
Suggested Readings
SEMESTER VI
Core Course 22 FINANCIAL MANAGEMENT
(Theory 50% and Problems 50%)
Objectives:1. Tofamiliarise the students general awareness of financial management with the
conceptual framework of financial management.
2. To enable the students to understand the practical application of financial
management.
Module I
Introduction-Meaning of Finance Financial Management-Importance - Scope Objectives
Profit Maximization Wealth Maximization Finance Function -Role of Finance Manager-
Financial Management and other Disciplines. (15 Hrs.)
Module II
Financing Decision - Sources of Finance Equity Debt Preference- Cost of Capital-
Concept- Importance- Measurement of Specific Costs Cost of Debt Cost of Preference
Capital Cost of Equity Cost of Retained Earnings Composite Cost of Capital - Computation
of Overall Cost of Capital Assignment of Weights on Book Value and Market Value Weights-
Capital Structure - Meaning of Capital Structure Capitalization- Over-Capitalization Under-
Capitalization - Optimum Capital Structure - Factors Determining Capital Structure- Leverage-
Meaning- Types- Operating Leverage- Meaning and Computation - Financial Leverage-
Meaning and Computation- Composite Leverage- Meaning and Computation- Financial Risk and
Business Risk. (25 Hrs.)
Module III
Investment Decision- Capital Budgeting Meaning- Importance- Determination of Cash Flows
Evaluation Methods Pay Back Period ARR NPV IRR Profitability Index Discounted
PBP- Interpretation of Results. (20 Hrs.)
Module IV
Management of Working Capital - MeaningDefinition Importance-Gross Working Capital-
Net Working Capital- Factors Determining Working Capital Principles of Working Capital
Management- Financing of Working Capital- Optimum Working Capital- Estimation of
Working Capital Requirements. (15 Hrs.)
Module V
Dividend Decision- Meaning- Types of Dividend- Dividend Policy- Conservative Vs Liberal
Policy- Pay-out Ratio- Retention Ratio- Factors Determining Dividend Policy- Theories of
Dividend Relevance Theory- Irrelevant Theory - Bonus Shares- Stock Split and Reverse Split.
(15 Hrs)
Suggested Readings
1. Pandey,I. M ,Financial Management,Vikas publishing House Pvt. Ltd.New Delhi.
2. Khan,M.Y, JainP.K,FinancialManagement;McGraw Hill (India) Private limited; New
Delhi.
3. Rustagi,R. P, Financial Management,Theory,concepts and Problems,Galgotia Publishing
Company,New Delhi.
4. PrasannaChandra ,Financial Management, Tata McGraw Hill publishing company
limited, New Delhi.
5. Srivastava,T M,Financial Management, Principles and Problems, Pragatiprakashan,
Meerut.
SEMESTER VI
Course objectives:
Module I
(17 Hrs)
Module II
Module III
Module IV
(20 Hrs)
Module V
Suggested Readings
SEMESTER - VI
RESPONSIBILITY
Module I
Introduction to Business Ethics - Principles of Personal Ethics - Principles of Professional Ethics-
Meaning and Concept of Business Ethics- Distinction between Values and Ethics - Morality and
Spirituality - Business Approaches to Business Ethics - Ethical Standards in Business - Ethical
Foundations of Business - Significance of Ethics and Values in Business - Theories of Business
Ethics - Normative Theories and Ethical Theories. (20Hrs.)
Module II
Consumer- Duties and Responsibilities of Consumer- Consumer Protection Act, 1986 an overview.
(20 Hrs.)
Module III
Corporate Governance and Ethics -Meaning and Concept of Corporate Governance- Importance of
Corporate Governance - Reasons for the Growth and Demand for Corporate Governance -
Business Ethics- Corporate Culture and Ethical Issues. (15Hrs.)
Module IV
Business Ethics and Functional Areas- HRM - HR related ethical issues - Role of HRM in building
an ethical organisation-Marketing - Areas of marketing ethics - Accounting and finance - Essence
of accounting ethics- Ethics and market structure- Perfect competition Oligopoly-Monopoly.
(20 Hrs.)
Module V
Suggested Readings:
Delhi.
SEMESTER -VI

Module- I
Module - II
Module -III
Module- IV
(15 Hrs.)
Module - V
Suggested Readings:

SEMESTER - VI
Module I
Module II
Module III
Module IV
Political and Legal Environment - Classification of Political system - Political Risk - Causes
- Types - Relationship between Business and Government - Responsibilities of Business
towards Government - Responsibilities of Government towards Business - Kinds of Legal
System - CompetitionAct,2002 (A brief overview). (20 Hrs.)
Module V
Technological Environment - Technology Acquisition and Protection - Features of
Technology - Technological Obsolescence - Technology Absorption - Technology Transfer -
Forms of Technology Transfer - Intellectual Property Rights (15 Hrs.)
Suggested Readings:

2. Paul, Justin, Business Environment: Text and Cases, Tata McGraw-Hill Publishing
Ltd. New Delhi.
House.Mumbai
SEMESTER VI
Core Course: 25 - INDIRECT TAXES - PROCEDURES AND

MANAGEMENT
Module I
(20 Hours)
Module II
(25 Hours)
Module III-
(15 Hours)
Module IV-
(15 Hours)
Module V-
Service Tax and CST
(15 Hours)
Suggested Readings
5. Bare Acts.
SEMESTER VI
Objectives:
Module I
(Theory 6 Hrs)
Module II
Module III
Module IV
Module V
Practical Training
in a class.
with social issue.
Suggested Readings
SEMESTERVI
Core Course: 25 - TOURISM ENVIRONMENT AND ECOLOGY
Objective- To provide the basic knowledge of environmental and ecological aspects of tourism
industry
Module-I
Basic Principles of Ecology- Ecology and its Relevance for the Tourism Sector- Basic Properties
of Eco-systems and their relevance in the Context of Tourism Diversity (habitat, species,
community)- Absorbing Capacity- Carrying Capacity-Resilience-Stability Dynamics- Multi-
functionality-Integrity and Sustainability -Tourism and Environmental Linkage. (20 Hrs.)
Module-II
Tourism And Environment- Introduction To Human Ecology- Tourism Geography- Pollution
Ecology- Energy Environment Nexus- Non-equilibrium Ecology- Ecological Footprint-
Ecological and Socio-Economic Indicators Ecological Economics- Eco tourism and Eco-Culture
Tourism- Adaptive Sustainable Management of Eco-systems with Special Reference to Tourism.
(20 Hrs.)
Module-III
Emergence of Ecotourism-Concept and Definitions- Growth and Development- Eco-tourism
Principles- Profiling the Eco Tourists- Eco Tourism Resources in India- National Parks- Wild-
Life Sanctuaries-Tiger Reserves- Biosphere Reserves-Wetlands- Coral Reefs- Desert Eco-
tourism.-Global Significance of Sustainable Tourism- Agenda 21 for Travel and Tourism
Industry (15 Hrs.)
Module-Iv
Alternative Tourism and Environmental Policy - Environmental Policy - Tourism Policy in India
and its Linkage with Tourism- Common Property Resources in Tourism Management-
Alternative Tourism- Definition- The Potentials and Constraints- Environment Guidelines and
Environment Auditing - Environment Performance- Environment Reporting (20 Hrs.)
Module-5
Environmental Education and Legislation. Need and Strategies with Special Emphasis to
Tourism- Planning for Sustainable Tourism- Government Measures- Local Self- government-
Role of NGOs- Voluntary Associations-Review of Studies of Adversities of Tourism Industry-
Recent trends. (15 Hrs)
Suggested Readings
1. J.H. Baldvin ,Environmental Planning and Management ,I.B.D. Dehradun

2. Singh Ratandeep ,Handbook of Environmental Guidelines for Indian Tourism, Kanishka
Publishers.
3. M.C. Dash, Fundamentals of Ecology, Tata McGraw Hill Co. Ltd., Publishing Co. Ltd.)
4. Khoshov T.N, The Planning and Management of Environmentally Sensitive Areas
A.LengmanU.S .
5. E.J Kormandy Environmental Issues Concerns and Strategies, Ashish Publication
SEMESTER VI
Core Course 25: Software for Business and Research
Objectives:
Module I
(Theory 6 Hrs)
Module II
Module III
Module IV
Module V
Practical Training
in a class.
with social issue.
Suggested Readings

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COURSE STRUCTURE

B.Com Degree Programme (Model-1)

Sl. No. Title Credit Hours

3 Core-1 Financial Accounting-I 4 5

4 Core-2 Principles of Business Management 3 3

5 Core-3 Business Regulatory Framework 3 4

6 Compl.-1 Fundamentals of Managerial Decisions 3 4

9 Core-4 Financial Accounting-II 4 5

Corporate Regulations & Administration

12 Compl.-2 Quantitative Commerce 3 3

Sl. No. Title Credit Hrs

18 Core-11 Optional Course-I

Information Technology for Business 3 5

Sl. No. Title Credit Hrs

19 Comm.6 Language-English -IV 3 3

Information Technology for Office 3 5

Travel and Tourism Infrastructure 3 5

Sl. No. Title Credit Hrs.

25 Core-17 Cost Accounting -I 4 6

26 Core-18 Financial Analysis and Reporting 4 6

Entrepreneurship Development and

Sl. No. Title Credit Hrs.

30 Core-21 Cost Accounting-II 4 6

31 Core-22 Financial Management 4 5

32 Core-23 Practical Auditing 3 4

34 Core-25 Optional Course -IV

35 Project and Viva 1

Instructional Hours: 90 Credit: 4

Core Course -2 PRINCIPLES OF BUSINESS MANAGEMENT

Objectives: To familiarise the students with concepts and principles of management.

1. Koontz & O Donnell, Management, Mc Graw-Hill

Instructional Hours: 72 Credit 3

1. K. Aswathappa, Business Laws, Himalaya Publishing House, Bengaluru.

Instructional Hours 72 Credit - 3

Theory of Consumer Behaviour and Law of Supply Consumer Preferences -Utility-

Pricing in Different Markets Price Determination in Different Market Structures- Perfect

Instructional Hours:90 Credit: 4

1. Jain S.P and NarangK.L,Advanced Accountancy, Kalyani Publishers, New Delhi

Instructional Hours: 72 Credit: 4

Instructional Hours: 72 Credit: 3

Instructional Hours: 54 Credit: 3

Matrices Algebra of Matrices Equality Addition Subtraction Multiplication

Ratio and Proportion Types of Ratios- Proportion- Types of Proportion Continued

Issue of Shares Accounting Treatment- Equity Shares- Preference Shares ESOP-Rights

Instructional Hours: 72 Credit: 3

1. C.R.Cothari, Research Mehodology,New Age Publications, New Delhi.

Instructional Hours: 54 Credit: 3

Objective:The course is aimed to provide an understanding of the fundamental principles of

Mutual FundsMeaning- Advantages -Structure - Classification ofMutual Funds Closed end-

Recent Trends in Financial Services- Financing of Corporate Restructuring-Financing of

1. Bhole L M, J. M. Financial Institutions and Markets: Structure, Growth and Innovations

Instructional Hours: 90 Credit :3

Instructional Hrs-90 Credit-3

To inculcate the principles of co-operation among the students and

Origin and Development of Co-operation- Meaning-Definition- Features Importance-

Co-operative Principles-Different Stages-Rochdale Pioneers- Karve Committee on Co-operative

Co-operative Movement in Foreign Countries - Great Britain (Consumer)- Germany

1. Hejela.T.N., Principles, problems and Practice of Co-operation,Konark Publishers, New