SYLLABUS

Sr. No. Type Finance & Accounts Group Marketing Group Credit
Major 1. Business Accounting – I 1. Principle of Marketing (POM) – I
1 4
2. Auditing – I 2. Personal Selling - I (4 unit)

2 Minor 3. Company Accounting – I 3. Public Relation – I 4

(4 unit)
3 Multidisciplinary 4
4. Strategic Management – I
(4 unit)
AEC
4 (Ability Enhancement 2
5. English – Process of Communication
(2 unit)
Course)
SEC
5 2
6. Time Management – I
(Skill Enhancement Course) (2 unit)
IKS
6 2
7. Indian Commerce Education System
(Indian Knowledge System) (2 unit)
Major 1 Subject: Business Accounting (Finance & Accounts)
Teaching Marks/
Unit Detailed Syllabus
hours Weight
Sale of firm to a Company:
Unit- I Introduction, Ascertaining the purchase consideration, distributions of 15 25
share and debenture entries and account in the books of firm
Piece meal distribution of cash along with partners:
Unit- II 15 25
Theory and practices of surplus capital method, maximum loss method
(only theory): Single entry system:
Accounting Standard and principles outlines:
Unit- III Introduction, Meaning, Definition, History, Nature, objective, scope, 15 25
Importance, summery of International Accounting standard and Indian
Accounting standard, Accounting principle and GAAP
Unit- IV (only theory): Accounting Standard : AS-01 to AS-07 15 25

Major 2 Subject: Auditing – I (Finance & Accounts)

Teaching Marks/
Unit Detailed Syllabus
hours Weight
Auditing:
Introduction, Meaning, Deification, Characteristic of Auditing, Book
Keeping, Accountancy, Auditing and investigation, Advantage and
Unit- I disadvantage of Audit, Objective of Audit 15 25
Types of Audit:
Classification of Audit on the Basis of nature wise, scope wise, Conduct
of Audit and Audit by function
Audit Process:
Audit Note Book, Auditors working papers and evidence, Audit
Procedures, Consideration for commencing audit
Unit- II 15 25
Audit Programs:
Educational Audit Program, Banking Company Audit Program,
Insurance Company Audit Program, Hospital Audit Program
Internal Check System and internal control:
Meaning, Definition, Characteristic of Internal Check, Advantages and
Unit- III 15 25
limitation of internal check, Internal Check of Cash sales, Internal Check
for payment of wages, Scope of internal control, Internal Audit,
 Objective of Internal Audit, Distinguish of Internal Audit and Statutory
Audit
Recent Trend in Auditing
Cost Audit- meaning, objective, Merit and Demerits, Distinguish of
Financial Audit and Cost Audit, Management Audit- meaning, objective,
Unit- IV Distinguish of Management Audit and Statutory Audit, Tax Audit- 15 25
Including Current Slab, Electronic Data Processing Unit EDP Audit-
Introduction , EDP System, types of Computers, Internal Structure of
Computer, EDP control

Major 1 Subject: Principle of Marketing (Marketing)

Teaching Marks/
Unit Detailed Syllabus
hours Weight
Introduction of Marketing
Nature , characteristics and functions of marketing,
Unit- I Importance of marketing as a business function and in the Economy, 15 25
Marketing concepts - production, product, selling, marketing and
socialistic marketing, Selling vs. Marketing, 4Ps’-Marketing mix.
Marketing Environment: Meaning, Impact of micro & macro
environment on marketing decisions.
Consumer Behaviour: Meaning, significance, process and factors
Unit- II influencing consumer behaviour 15 25
Market Segmentation -Concept and importance: Bases of market
segmentation for consumer market and business market, Market
targeting and positioning.
Product
Concept of product, Classification of product- consumer and industrial
products, Product planning and development, Packaging –Meaning, role
Unit- III 15 25
and functions, Brand name – Meaning, strategies, advantages and
limitations, After sales service, Product life cycle concept and
appropriate strategies adopted at different stages.
Price
Unit- IV Objectives and importance of price in the marketing mix, Factors 15 25
affecting price of a product/service, Different Pricing policies, Pricing
 strategies-Cost, demand and competition oriented approach, Resale
price maintenance, Multiple product pricing, Discounts and rebates.

Major 2 Subject: Principle of Marketing (Marketing)

Teaching Marks/
Unit Detailed Syllabus
hours Weight
Introduction of Personal Selling
Definition, nature and importance of Personal Selling, Functions of
Unit- I 15 25
salesmen, Types of selling, Qualities of salesmen, Identifying customer-
Classification and types of customers, Buyer-seller dyads.
Scientific Selling Process
Unit- II Theories of selling- AIDAS and RIDSAC formula, Salesmen’s product 15 25
and customer knowledge, Buying motives and different selling points.
Basic Steps in Personal Selling -I
Prospecting – sources and selection, Pre-approach and qualifying,
Unit- III 15 25
Customer Approach- Methods of approaching a customer, Presentation
- Meaning, process and styles, presentation Planning.
Basic Steps in Personal Selling -II
Objection Handling -Meaning, Types of objections, Methods of
Unit- IV handling customer objections, closing of sales – factors and closing 15 25
techniques, Execution of sales order. Follow-up - Meaning, importance
and process.

Minor 1 Subject: Company Accounting – I (Finance & A/c)

Teaching Marks/
Unit Detailed Syllabus
hours Weight
Divisional Performance Measurement:
Method for measuring divisional performance: Return of investment
Unit- I 15 25
method, Residual income method, Sales volume, contribution and
controllable profit
Company Liquidation Accounts:
Unit- II 15 25
Theory and practices of Liquidators final statement of account
Unit- III (only theory): 15 25
 (A) Banking Companies Account: General Legal Provision,
Preparation of P & L A/c and Balance sheet as per Schedule system,
accounting treatment
(B) Depreciation: Meaning, definition, causes of depreciation,
objectives, various methods
(only theory):
(A) Valuation of Share: Meaning, Definition, affecting factors,
Unit- IV necessity, various method 15 25
(B) Value Added Accounting: Meaning, concept and Definition of
value added, preparation of value added statement, uses of reporting

Minor 1 Subject: Public Relation – I (Marketing)

Teaching Marks/
Unit Detailed Syllabus
hours Weight
Introduction to Public Relation
Meaning, Definition, Nature and Scope of Public Relation, Historical
Background, Objectives and Functions of Public Relations, Public
Unit- I 15 25
Relations as a Social Philosophy of Management, Public Relations as a
Policy Decision, Public Relations as action, Public Relations as
Communication, Difference Between Public Relation and advertising.
Evolution & Theory
Evaluation of Public Relations: The rise of mass production –
Unit- II foundations of Professional Status – Pioneers in Public Relations – 15 25
Professional Associations, International Associations and Foundations.
Professional Public Relations, Public Relations Theory
Public Relations Concept & Tools
Concept of Public Relations – Press, Publicity, Lobbying, Propaganda,
Unit- III Advertising, Sales Promotion and Corporate Marketing Services, Tools 15 25
of Public Relations – Press Conference, Meets, Press Releases,
Announcements.
Mass Media & Public Relations
Public Relations and Mass Media, Present and Future of Public
Unit- IV 15 25
Relations in India, Ethics of Public Relations and Social Responsibility,
Public Relations and Writing – Literature, Newsletters.
Multidisciplinary Subject: Strategic Management - I
Teaching Marks/
Unit Detailed Syllabus
hours Weight
Introduction to Strategic Management:
Unit- I Meaning, Importance, Functional Areas, Evolution of strategic 15 25
management;
Understanding strategy
Meaning, types, Strategic Decision Making; Elements in Strategic
Unit- II 15 25
Management Process; Strategic Intent; Vision; Mission; Business
Definition; Goals and Objectives.
Strategy Formulation, Environmental Appraisal, Concept of
Unit- III Environment; Environmental Factors; Environmental Scanning; 15 25
Appraising the Environment.
Organizational Appraisal:
Dynamics of Internal Environment; Organization Capability Factors;
Unit- IV Considerations in Organizational Appraisal; Methods and techniques 15 25
used for organizational appraisal, Structuring Organizational
Appraisal.

(AEC) Ability Enhancement Course: Process of Communication

Teaching Marks/
Unit Detailed Syllabus
hours Weight
Introduction:
Theory of communication, Nature of Communication, Models of
Unit- I 15 25
Communication, Process of Communication, Importance of
Communication, Different form of Communication
Language of Communication:
Verbal and Non-Verbal (Spoken and Written), Personal, Social and
Unit- II 15 25
Business Communication, Barriers and Strategies of Communication,
Intra Personal, Inter Personal and Group Communication
(SEC) Skill Enhancement Course: Time Management
Teaching Marks/
Unit Detailed Syllabus
hours Weight
Introduction:
Unit- I A) Time Management Concept and Importance 15 25
B) Effective Use of Time
Methods of Time Utilization
Unit- II Graphics, Chart and Electronic Media and Time Savings Techniques, 15 25
Communication Methods and Time Management

(IKS) Indian Knowledge System: (Indian Commerce Education

System)
Teaching Marks/
Unit Detailed Syllabus
hours Weight
Introduction, Meaning of Commerce, Objectives of Commerce
Unit- I Education, Importance of Commerce Education, Challenges of 15 25
Commerce Education
Nature and Scope of Commerce Education in India, Skills required for
Unit- II Commerce Education in India, Opportunities for Commerce Education 15 25
in India, Recent Development in Commerce