Subject
Subject
[B.Com. (H)]
COURSE STRUCTURE
INVERTIS UNIVERSITY
Invertis Village, Delhi Lucknow Highway NH-24,
Bareilly, Uttar Pradesh Pin - 243 123, India |
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
B.Com. (Hons)
This program aim to provide students with specific knowledge and skills relevant to their discipline and careers. After
completing three years for Bachelors in Commerce (B.Com) Hons programme, students would gain a thorough grounding
in the fundamentals of Commerce and Finance which offers a number of specializations and practical exposures for the
students to face the modern-day challenges in different professional bodiesThe broader perspective of this programme offers
a number of value based and job oriented courses which ensure that the students are trained into up-to-date. In advanced
accounting courses beyond the introductory level, provide students with the analytical, evaluative and problem-solving skills
commensurate with degree level higher education.
1
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
\ YEAR I, SEMESTER I
EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
Business Organization
BCM101 CC 1 4 1 0 30 70 100 5
and Management
BCM102 Financial Accounting CC 2 4 1 0 30 70 100 5
BCM103 Micro Economics CC 3 4 1 0 30 70 100 5
BCM104 Business Laws CC 4 4 1 0 30 70 100 5
BCM* SEC-1 SEC 4 1 0 30 70 100 5
BCM* SEC-1 (LAB) SEC 0 0 2 0 50 50 2
TOTAL 20 5 2 150 400 550 27
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam
YEAR I, SEMESTER II
EVALUATION
COURSE COURSE HOURS SCHEME SUBJECT
COURSE TITLE CREDIT
CODE CATEGORY TOTAL
L T P CA EE
Business
BCM201 Mathematics and CC 5 4 1 0 30 70 100 5
Statistics
BCM202 Cost Accounting CC 6 4 1 0 30 70 100 5
BCM203 Macro Economics CC 7 4 1 0 30 70 100 5
BCM204 Corporate Laws CC 8 4 1 0 30 70 100 5
BCM* GE-1 GE 4 1 0 30 70 100 5
TOTAL 20 5 0 150 350 500 25
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam
NOTE: Students shall undertake 1-month project work compulsorily with any registered NGO across the country
during summer vacation, at the end of the second semester.
2
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
BCM301 Principles of Marketing CC 9 4 1 0 30 70 100 5
BCM302 Corporate Accounting CC 10 4 1 0 30 70 100 5
BCM303 Financial Management CC 11 4 1 0 30 70 100 5
Income Tax Law and
BCM304 CC 12 4 1 0 30 70 100 5
Practice
BCM381 Environmental Science AECC 2 1 0 15 35 50 2
BCM382 NGO Project AECC 0 0 0 0 50 50 2
TOTAL 18 5 0 135 365 500 24
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam
EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
BCM401 E-Commerce CC 13 4 1 0 30 70 100 5
Management
BCM402 CC 14 4 1 0 30 70 100 5
Accounting
BCM403 Indian Economy CC 15 4 1 0 30 70 100 5
Goods and Service Tax
BCM404 (GST) and Custom CC 16 4 1 0 30 70 100 5
Laws
Professional Skills
BCM481 Enhancement AECC 0 0 2 15 35 50 2
3
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
BCM501 Auditing CC 17 4 1 0 30 70
100 5
BCM* SEC-2 SEC 4 1 0 30 70
100 5
Specialization
BCM*** DSE 1 4 1 0 30 70 100 5
Elective 1
Specialization
BCM*** DSE 2 4 1 0 30 70 100 5
Elective 2
Specialization
BCM*** DSE 3 4 1 0 30 70 100 5
Elective 3
Summer Internship
BCM581 AECC 0 0 0 30 70 100 5
Project
TOTAL 20 5 0 180 420 600 30
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam
NOTE: Student has to select one specialization for fifth and sixth semester and has to choose three papers out of the
four given in that particular specialization. Specialization group for the fifth and sixth semester must be same.
4
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
COURSE COURSE
S. NO. COURSE TITLE
CODE CATEGORY
COURSE COURSE
S. NO. COURSE TITLE
CODE CATEGORY
1 BCM521 DSE Business & Economic Environment
2 BCM522 DSE Public Finance
3 BCM523 DSE Industrial Economics
4 BCM524 DSE Money and Financial System
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM531 DSE Equity Valuation and Debt Valuation
2 BCM532 DSE Mutual Funds
3 BCM533 DSE Investment Banking & Venture Capital
4 BCM534 DSE Portfolio Management
5
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM541 DSE Banking Laws & Environment
2 BCM542 DSE E-Banking
3 BCM543 DSE Banking & Insurance
4 BCM544 DSE Principles & Practices of Life Insurance
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM551 DSE Service & Retail Marketing
2 BCM552 DSE Consumer Behavior
3 BCM553 DSE Training and Development
4 BCM554 DSE Stress Management
6
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM611 DSE Financial reporting and Analysis
2 BCM612 DSE Corporate Tax Planning
3 BCM613 DSE Fundamentals of Investment
4 BCM614 DSE E-filing of returns
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM631 DSE Fundamental and Technical Analysis
2 BCM632 DSE Marketing and Selling of Financial Services
3 BCM633 DSE Financial Risk Management
4 BCM634 DSE Derivatives Market
7
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM641 DSE Insurance Laws & Environment
2 BCM642 DSE Management of Commercial Bank
3 BCM643 DSE Marketing of Financial Product & Services
4 BCM644 DSE Principles & Practices of General Insurance
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM 651 DSE Strategic Human Resource Management
2 BCM 652 DSE Compensation Management
3 BCM 653 DSE Rural Marketing
4 BCM 654 DSE Advertising and Personal Selling
8
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM161 SEC-1 Computer Applications in Business
2 BCM191 SEC-1 (LAB) Computer Applications in Business Lab
3 BCM162 SEC-1 Computerised Accounting System
4 BCM192 SEC-1 (LAB) Computerised Accounting System Lab
5 BCM561 SEC-2 Digital Marketing
6 BCM562 SEC-2 Cyber Crimes & Laws
7 BCM563 SEC-2 Collective Bargaining and Negotiation Skills
8 BCM661 SEC-3 Business Research Methods and Project Work
SEC-3
9 BCM691 Project Work Viva Voce
(PRACTICAL)
10 BCM662 SEC-3 Personal Finance
11 BCM663 SEC-3 Communication and Documentation in Business
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM271 GE-1 Entrepreneurship
2 BCM272 GE-1 Business Ethics and Sustainability
3 BCM471 GE-2 Human Resource Management
4 BCM472 GE-2 Basics of Accounting
5 BCM473 GE-2 Fundamentals of Marketing
9
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
10
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
The course aims to familiarize the non-commerce students with the world of business organisation and
management.
Suggested Readings
• Barry, J., Chandler, J., Clark, H., Johnston, R., & Needle, D. (1999). Organisation and Management: A
Critical Text . Cengage Learning.
• Basu, C. (2017). Business Organisation and Management. McGraw Hill Education.
• Burton G. and Thakur, M. Management Today: Principles and Practice. New Delhi. Tata McGraw Hill.
• Buskirk, R.H., et al. Concepts of Business: An Introduction to Business System. New York. Dryden Press.
• Chhabra, T. N. Business Organisation and Management. Sun India Publications. New Delhi.
• Griffin, R. W., Phillips, J. M., & Gully, S. M. (2017). Organisational Behavior: Managing People and
Organisations. Cengage Learning.
• Griffin. Management Principles and Application. Cengage Learning.
• Gupta C. B. Modern Business Organisation. New Delhi. Mayur Paperbacks.
• Kaul, V. K. (2012). Business Organisation Management. Pearson Education .
• Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and Leadership
Perspective. Paperback.
• Singh, B. P., & Singh, A. K. Essentials of Management. New Delhi. Excel Books Pvt. Ltd.
12
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
This course provides conceptual knowledge of financial accounting and the techniques for preparing accounts
in different types of business organisations.
Unit-1: Introduction
Conceptual Framework: Accounting principle, Concepts and Conventions Introduction to Accounting
Standards and Indian Accounting Standards (AS & Ind AS), Accounting Process: Journal, ledger, Trial
Balance, Financial Statements (overview) Capital Expenditure (and Receipts), Revenue Expenditure (and
Receipts) and Deferred Revenue Expenditure. Preparation of Financial Statements of a profit making sole
proprietorship trading firm with additional information.
Unit-2:Depreciation Accounting and Inventory Valuation
Accounting for Plant Property and Equipment & Depreciation: Meaning of Depreciation, Depletion and
amortization, Objective and Methods of depreciation (Straight line, Diminishing Balance), Change of Method,
Inventory Valuation: Meaning, Significance of Inventory Valuation, Inventory Record System-Periodic and
Perpetual, Methods of Inventory Valuation- FIFO, LIFO and Weighted Average (Relevant accounting
Standards as applicable)
Unit-3: Special types of Accounting
Hire Purchase Accounting: Calculation of Interest, Partial and Full Repossession, profit Computation (Stock
& Debtors System only), Accounting for Leases: Concept, Classification of leases (Simple practical problems),
Accounting for Branches (excluding foreign branches): Dependent branches (‘Debtors system’ and ‘Stock &
debtors System’) and overview of Independent branches. Departmental Accounting: Concept, Type of
departments, Basis of allocation of departmental expenses, Methods of departmental accounting (excluding
memorandum stock and memorandum mark-up account method) (Relevant accounting Standards as
applicable)
13
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
Goyal, Bhushan Kumar and H.N. Tiwari, Financial Accounting , Taxmann
Kumar, Alok. Financial Accounting, Singhal Publication.
Lt Bhupinder. Financial Accounting – Concepts and Applications, Cengage
Monga, J R. Financial Accounting: concept and Applications. Mayur paper Backs, New Delhi
Sehgal, Ashok & Deepak Sehgal. Fundamentals of Financial Accounting, Taxmann
Tulsian, P C. Financial Accounting, Tata McGraw Hill New Delhi
Lal, Jawahar, Seema Srivastava & Abrol, Shivani. Financial Accounting Text and problems, Himalaya
Publishing House, New Delhi.
Additional Readings
Charles, T Horngren, Gart L. Sundem, John A Elliot and Donna R. Philbrick.
Introduction to Financial Accounting, Pearson.
Leonardo, A. Robinson, James R. Qanis, C. Wayne Alderman, Accounting Information Systems: A
cycle Approach. Publisher Wiley.
Marshall, B Romney and Paul, John Steinbart, Accounting Information Systems, Pearson Education
Limited.
Robert, L. Hurt, Accounting Information Systems: Basic Concepts and Current Issues, McGraw Hill.
14
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective:
The objective of the course is to acquaint the students with the concepts of microeconomics dealing
with consumer behavior. The course also makes the student understand the supply side of the market
through the production and cost behavior of firms.
15
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings:
Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.
N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill Education.
Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.
Case and Fair, Principles of Micro Economics, Pearson Education
Koutsiyannis, Modern Micro Economic Theory.
C Snyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning
Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill Education.
Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education.
Amit Sachdeva, Micro Economics, Kusum Lata Publishers
16
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
To impart basic knowledge of the important business laws relevant for conduct of general business activities
in physical and virtual spaces along with relevant case laws.
CO1: understand basic aspects of contracts for making the agreements, contracts and subsequently enter valid
business propositions.
CO2: be able to recognize and differentiate the special contracts and identify their appropriate usage at varied
business scenarios.
CO3: equip the students about the legitimate rights and obligations under The Sale of Goods Act
CO4: enable with skills to initiate entrepreneurial ventures as LLP
CO5: understand the fundamentals of Internet based activities under The Information and Technology Act.
17
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
Bhushan, Bharat Kapoor, N.D., Abbi, Rajni, “Elements of Business Law”. Sultan Chand & Sons Pvt.
Ltd.
Dagar, Inder Jeet and Agnihotri, Anurag. Business Laws: Text and Problems. Sage Publication
Jagota R. (2019). Business Laws. MKM Publishers ScholarTech Press.
Sharma, J.P. and Kanojia S. (2019). Business Laws. New Delhi. Bharat Law House Pvt. Ltd.
Singh, Avtar.(2018). The Principles of Mercantile Law. Lucknow. Eastern Book Company.
Tulsian P.C. (2018). Business Law. New Delhi.Tata McGraw Hill.
Additional Readings
Information Technology Rules 2000 with Information Technology Act 2000, Taxmann Publications
Pvt. Ltd., New Delhi.
Kuchhal, M C. (2018). Business Laws. New Delhi. Vikas Publishing House.
Arora, Sushma. (2015). Business Laws. New Delhi. Taxmann
Sharma, J.P. and Kanojia S. (2015). Vyavsayik Sanniyam, Delhi University Hindi Cell.(For Hindi)
18
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
To provide computer knowledge to commerce students and equip them with computational skills using ICT
tools.
19
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
• Elmasari, Ranez and Shamkant B. Navathe, Fundamentals of Database Systems, Pearson Education
• Jain Hem Chand and Tiwari H. N. (2019), Computer Applications in Business, Taxmann
• Madan Sushila, Computer Applications in Business, Scholar Tech Press.
• Mathur Shruti and Jain Pooja, Computer Applications in Business, Galgotia Publishing Company
• Sharma S.K. and Bansal Mansi, Computer Applications in Business, Taxmann
• Wayne Winston, Data Analysis & Business Modeling, PHI.
Additional Readings
• Simon Benninga, Financial Moddeling, The MIT Press
20
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
This course seeks to enhance the skills of a commerce student needed for accounting for business transactions
using Computerized accounting system.
21
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Generating Reports: Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet,
Funds Flow Statement, Cash Flow Statement.
Unit-V: Auditing
Auditing in Computerized Accounting system: Statutory Audit, Voucher verification, Verification of related
party transaction, CAAT: Various Tools.
Suggested Readings
Ashok K Nadhani Tally ERP 9 Training Guide – 4th Edition. Publisher: BPB Publications.
Tally ERP 9 book advanced user Publisher: Swayam Publication (www.tallyerp9book.com).
22
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
The objective of this course is to familiarize students with the applications of Mathematics and Statistical
techniques in business decision making.
23
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
Bhardwaj, R.S. Business Mathematics and Statistics. Scholar Tech Press.
Levin, Richard, and Rubin, David S. Statistics for Management. New Delhi: Prentice Hall of India
Thukral, J.K. Business Mathematics and Statistics. Maximax Publications
Vohra, N.D. Business Mathematics and Statistics. McGraw Hill Education (India) Pvt Ltd.
Additional Readings
Budnick, P. Applied Mathematics. McGraw Hill Publishing Co
Dowling, E.T. Mathematics for Economics. Schaum’s Outlines Series, McGraw Hill Publishing Co.
Gupta, S.C. Fundamental of Statistics. Himalaya Publishing House
Spiegel, M.R. Theory and Problems of Statistics. Schaum’s Outline Series. McGraw Hill Publishing Co.
24
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
To provide an in-depth study of the cost accounting principles for identification, classification and analysis
of cost components and cost ascertainment in different industries using various costing methods
CO1: understand thoroughly the conceptual framework of Cost Accounting; identification of differences
between different financial and cost accounting; cost concepts and elements of cost; preparation of
cost sheet.
CO2: understand the accounting and control of material and labour cost.
CO3: develop ability to understand classification, allocation, apportionment and absorption of overheads
in cost determination; under and over absorption of overheads; treatment of various item of
overheads
CO4: develop ability to calculate the cost of products, jobs, contracts, processes and services after
understanding the basic concepts and processes involved in them.
CO5: understand cost accounting book keeping systems and reconciliation of cost and financial account
profits
Unit 1: Introduction
Meaning, scope, objectives and advantages of cost accounting; Difference between financial and cost
accounting. Cost concepts and classifications, Overview of elements of cost and Cost sheet. Role of a cost
accountant in an organisation. Introduction to Cost Accounting Standards & Cost Accounting Records and
Audit Rules
Unit II: Elements of Cost: Material and Labour
Materials: Material/inventory control techniques. Accounting and control of purchases, storage and issue of
materials. Inventory systems, Methods of pricing of materials issues — FIFO, LIFO, Simple Average,
Weighted Average, Replacement, Standard Cost; Physical Verification, Accounting treatment and control
of losses— Wastage, scrap, spoilage and defectives
Labour: Accounting and Control of labour cost. Time-keeping and time-booking. Concept and treatment of
idle time, over time, labour turnover and fringe benefits. Methods of wage payment and Incentive schemes-
Halsey, Rowan, Taylor’s differential piece wage
25
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
Arora, M.N. Cost Accounting-principles and practice. Vikas Publishing House, New Delhi.
Jhamb, H. V. Fundamentals of Cost Accounting.Ane Books Pvt Ltd, New Delhi
Lal, Jawahar., and Srivastava, Seema. Cost Accounting. McGraw Hill Publishing Co., New Delhi.
Singh, Surender. Fundamentals of Cost Accounting. Kitab Mahal, Allahabad/New Delhi.
Additional Readings
Drury,Colin. Management and Cost Accounting. Thomson Learning.
Horngren, Charles T., George Foster and Srikant M. Dattar. Cost Accounting: A Managerial
Emphasis. Prentice Hall of India Ltd., New Delhi.
Jain, S.P., and Narang, K.L. Cost Accounting: Principles and Methods. Kalyani Publishers, Jalandhar.
26
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
To provide the students with knowledge of enriching concepts and variables of macro- economics;
appreciate the impact of labor market, money market and foreign exchange on working of an economy and
understand the modern tools of macro-economic analysis.
Unit I: Introduction
Introduction – Concepts and variables of macroeconomics, Income, Expenditure and the circular flow
(three sector economy), Components of expenditure. Consumption, Saving and investment and S-I
approach, Multiplier (three sector) and numerical.
27
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
Andrew B. Abel and Ben S. Bernanke, Macroeconomics, Pearson Education, Inc., 7 th edition,
2011.
Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Ltd.
Deepashree. Principles of Macroeconomics. Scholar Tech Press. Ed. 2017.
Dornbusch, Rudiger, Stanley Fischer and Richard Startz, Macroeconomics, McGraw Hill
Education; Twelfth edition, 2018
Edward Shapiro. Macroeconomic Analysis. Ed.5th Galgotia Publications Pvt Ltd-New
Delhi,2013
Froyen, Macroeconomics:- Theories and Policies Pearson New Delhi, Sixth edition, 2013
G.S. Gupta : Managerial Economics McGraw Hill Education; 2 ndedition, 2017
Government of India (GOI) (Latest Year) : ―Economic Survey, Ministry of Finance: New Delhi
JM Keynes: General Theory of Interest, Employment & Money, Atlantic, 2008
Mankiw, N. Gregory, Principles of Macroeconomics, Cengage Learning India Pvt. Ltd.; 7th
edition, New York, Hampshire, U.K. 2015
Olivier Blanchard, Macroeconomics, Pearson Education, Inc., 5 th edition, 2009.
Paul R. Krugman, Maurice Obstfeld and Marc Melitz, International Economics, Pearson
Education Asia, 9 th edition, 2012.
Richard T. Froyen, Macroeconomics, Pearson Education Asia, 2 nd edition, 2005.
Salvatore, Dominick. International Economics. John Wiley & Sons Singapore.
T Foryen Richard: Macro Economic Theories and Policies; 6 th edition, 1998
28
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
To impart basic knowledge of the provisions of the Companies Act 2013 and the Depositories Act, 1996.
Case studies involving issues in corporate laws are required to be discussed.
Unit I: Introduction
Meaning and characteristics of a company; Lifting of corporate veil; Administration of Company Law
[including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT),
Special Courts]; Types of companies including private and public company, government company, foreign
company, one person company, small company, associate company, dormant company and producer company;
Association not for profit; Illegal association; Formation of company, promoters, their legal position and pre
incorporation contracts; Online registration of a company.
Unit II: Documents and shares
Memorandum of Association and its alteration, Articles of Association and its alteration, doctrine of
constructive notice, doctrine of ultra vires and indoor management; Prospectus, Shelf and Red herring
prospectus, misstatement in prospectus; book building; Allotment and Forfeiture of share, Sweat Equity,
ESOPs, Bonus issue, and Further issue of shares, buyback and provisions regarding buyback; Membership of
company.
Unit III: Management and Meetings
Classification of directors-Additional, Alternate and Casual directors, Women directors, Independent director,
Small shareholder’s director; Director Identity Number (DIN); Appointment, Disqualifications, Removal of
directors; Legal positions, Powers and Duties; Key managerial personnel, Managing director, Manager and
Whole Time Director; Board Meetings: meeting through video conferencing; Shareholder meetings: AGM and
EGM. Convening and Conduct of meetings: Requisites of a valid meeting; Resolutions; Postal ballot; e-voting.
29
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
hushan, Bharat Kapoor, N.D., Abbi, Rajni, “Elements of Company Law”. Sultan Chand & Sons Pvt. Ltd.
Chadha R. & Chadha, S.(2018). Company Laws. Scholar Tech Press, Delhi.
Hicks, Andrew & Goo S.H., (2017) Cases and Material on Company Law, Oxford University Press.
Kumar, A., (2019)Corporate Laws, Taxmann Pvt Ltd
Sharma, J.P.(2018). An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi
The Depositories Act,1996.Bare Act.
Additional Readings
Gowar, LCB. (1969). Principles of Modern company Law, Stevens & Sons,London.
Hanningan, Brenda.(2018). Company Law, Oxford University Press,U.K.
Ramaiya.(2015). A Guide to Companies Act. Nagpur. Wadhwa Book Company.
30
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
The course aims at imparting basic knowledge on entrepreneurship and new enterprise creation so as to
provide an opportunity to students to opt for entrepreneurship as an alternative career option as well as
provide opportunity towards greater exposure to entrepreneurial process through hands-on training.
Unit I: Introduction
Entrepreneurship- meaning and importance, entrepreneurship in Indian context, entrepreneurship as a
creative solution provider, meaning of various terms related to entrepreneurship- intrapreneurship, social
entrepreneurship, net entrepreneurship, technopreneurship.
Unit II: Entrepreneurial Eco-System
Socio-economic support system for entrepreneurship; Public and private system of stimulation; Role of
development institutes, availability of finance, marketing, technology and project related assistance; Role
of trade associations and self-help groups for promotion of entrepreneurship; Types of business entities-
micro, small and medium enterprises, role of MSME sector in Indian economy family businesses in India;
Conflicts in family business; Startup Action Plan; Make in India initiative.
31
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
• Brandt, S. C. Entrepreneuring: The Ten Commandments for Building a Growth Company.
MacMillan Business Books.
• Holt, D. H. Entrepreneurship: New Venture Creation. New Delhi: Prentice Hall of India.
• Panda, S. C. Entrepreneurship Development. New Delhi: Anmol Publications.
• Taneja, S., & Gupta, S. L. Entrepreneurship Development-New Venture creation. New Delhi:
Galgotia Publishing House.
Additional Readings
• Dollinger, M. J. Entrepreneurship: Strategies and Resources. Illinois: Irwin.
• Vasper, K. H. New Venture Strategies (Revised Edition). New Jersey: Prentice- Hall.
Note: Latest edition of readings may be used
32
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Course Objective
To familiarize the students with the understanding of issues of Business ethics, governance and sustainability.
33
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]
Suggested Readings
Tricker, Bob.(2015) Corporate Governance-Principles, Policies, and Practice (Indian Edition).
Oxford University Press, New Delhi.
Sharma, J.P.(2016), Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New
Delhi
Kumar A., Gupta L. and R.J. Arora, Auditing and Corporate Governance, (2016), Taxmann Pvt
Ltd.
Additional Readings
Mallin, Christine A.(2018), Corporate Governance (Indian Edition), Oxford University Press, New
Delhi.
Rani, Geeta D., and R.K. Mishra, (2017) Corporate Governance- Theory and Practice, Excel
Books, New Delhi.
Gupta, Kamal and Ashok Arora, (2015) Fundamentals of Auditing, Tata Mc-Graw Hill Publishing
Co. Ltd., New Delhi.p
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