Department of Commerce and BusinessAdministration University of Allahabad B. Com. Part – I, Part – II and Part – III Three Year Degree Course Faculty Profile Professors: 1. Dr. S. A. Ansari Dean 2. Dr. Ramendu Roy 3. Dr. Alok Srivastava Head 4. Dr. J. N. Mishra 5. Dr. J. N. Bhargava 6. Dr. A. K. Mukherjee 7. Dr. M. Motihar 8. Dr. V. M. Baijal 9. Dr. Pradeep Jain 10. Dr. Anil Srivastava Readers: 1. Dr. S. M. Z. Khurshid 2. Dr. Ajai Kumar Singhal 3. Dr. Arun Kumar 4. Dr. A. K. Malviya 5. Dr. R. S. Singh Sr. Lecturers: 1. Smt. Kamal Singh 2. Dr. R. K. Singh 3. Dr. Rajesh Chandra Lecturer: 1. Dr. Kamlesh Kumari Research Assistants: (Lecturers Grade) 1. Dr. Keshav Shyam 2. Dr. Umesh Dwivedi Statistical Supervisor: 1. Dr. Ajai Tiwari Commerce’s Office Staff: 1. Shri R. A. Yadav 2. Shri MAnoj Bisht Computer Assistant: 1. Shri Neeraj Kumar Verma The Department Founded on September, 23rd 1887, the University of Allahabad, an internationally acclaimed centre of excellence, is the fourth oldest University in the country after Kolkata, Chennai and Mumbai. Over the period, the teaching component got expanded and presently the University has six identifiable facilities – Medicine, Engineering, Arts, Science, Law and Commerce. Of these, Commerce faculty was setup in 1916 with the establishment of Economics Department. The Department of Commerce was founded in 1924 and by 1965 the Department got its present identity as a combined setup for Commerce and Business Administration with the inception of M. B. A. and D. B. A. Programmes. The Department of Commerce of the University of Allahabad has been one of the pioneers in the field of Business Education in the Country. It was established in the year 1924 with the commencement of teaching for Undergraduate degree the Bachelor of Commerce. The Postgraduate teaching for the master’s degree in Commerce was started in the Department in the year 1940. The research programmes for Doctoral and PostDoctoral degree were also launched in the same year. These developments were taking place at a time when Commerce Education had not made much progress elsewhere. Very few Universities had Commerce Departments and perhaps two: Mumbai and Kolkata, had Post Graduate teaching in Commerce. Another dimension to the Department was added in 1958, when started thinking in terms of planning the future shape of Business Education and the Motilal Nehru Institute of Research and Business Administration (MONIRBA) was formally established. It was basically conceived as a research-oriented unit but had the secondary objective of furthering the cause of Management Education. An Agro Economic Research centre was setup in keeping with the research objective, in the Motilal Nehru Institute of Research and Business Administration by the Union Minister of Food and Agriculture in the year 1963, under the Department renamed as the Department of Commerce and Business Administration. The Department was the first among Indian Universities to introduce Post Graduate teaching in business administration in the year 1965. This was done after careful planning and assessment of the need for trained personnel to man managerial position in the expanding public and private sectors. The Postgraduate Diploma Courses in Business and Industrial Administration duly approved by the All India Council of Technical Education, Government of India, were initiated in the year 1967. The Undergraduate teaching in Commerce was further expanded with the introduction of Correspondence Course and continuing education in the University of Allahabad in the year 1978. The Department is operating from Commerce Building and Motilal Nehru Institute of Research and Business Administration, Chatham Lines, Allahabad, having impressive building and sprawling lawns, requisite number of classrooms, lecture theatres, halls, well equipped laboratories and a fairly big library. The building also houses the Agro Economic Research Centre, the Business Research Unit, the Case Collection Cell, the Placement Cell and the offices. Over the year, the Department has built up a reputation for good teaching and research. Most of the members of the faculty have Doctoral Degrees and large number of books, articles, research papers and other publications to their credit. The Department has also contributed many eminent scholars. Professors, Administrators and Executives in the field of Business Education and Industry. The Department has rich record of organizing Faculty Development Programme, Executive Development Programme and Extension Programme like Seminars and Conferences for the benefit of Business Scientists and practicing executives of public and private sectors. The Department continues to be a pioneer in the field of Business Research and Education and has the potential to undertake many more activities in the field of Commerce and Management. The Department is conducting graduate, postgraduate, doctoral and postdoctoral programmes on a full time and regular basis. The graduate level programmes consist of the B. om. course while there are postgraduate level programmes currently being run by Department. The currently run courses are as follows: 1. B. Com.: A full-time three years programme leading to the award of Bachelor’s Degree in Commerce. 2. M. Com.: A full-time two years programme leading to the award of Master’s Degree in Commerce. 3. M. B. A.: A full-time four semesters programme leading to the award of Master’s Degree in Business Administration. Every student is required to carry his / her Identity Cards all the time. Commerce Journal The Commerce Journal. are held in the annual social function titled “COMFEST’. an annual feature. quiz and essay competition etc. Parking of vehicle at any place other than the prescribed cycle stand is strictly prohibited and stern action shall be taken against defaulters. Co-curricular activities like debates. and cultural activities like dance competition. rangoli competition etc. Besides the students can also join NCC. and Part – III are the members of this association. The students are entitled to membership of Undergraduate Commerce Library which provides the facilities of loaning books for the entire session on payment of requisite fee and security deposit. Part – I. singing competition. Com. . Co-Curricular Activities The Department places a lot of importance on supplementing the academic curriculum with development activities. For Identity Card and token for cycle stand. Part – II.Disciplinary Considerations The students are required to maintain prescribed levels of discipline in terms of attendance and proper conduct within and outside the Department. provides a forum for publication of creative articles and research papers of students. With this end in view Undergraduate Commerce Association (UGCA) is there. and make use of the Departmental Cycle Stand after obtaining proper token for parking his / her vehicle. All the students of B. the students should get in touch with the University Proctor’s Office with necessary action. The students are required to exhibit proper conduct and keep away from any activity that may invite disciplinary action. Part . and Foreign Exchange VI Business Organization and Management B. Three Year Degree Syllabus B. Com.I Paper Name Compulsory Group – A I Accounting II Business Law Group – B III Business Economics IV Indian Economy Group – C V Money. Banking. Com.F XI Business Environment XII Business Communication and Computers . Part – II Paper Name Compulsory Group – D VII Cost Accounting VIII Auditing Group – E IX Business Statistics X Business Finance Group . Com.B. Part .K Financial Market Analysis XIX – A Stock Market Operation XIX – B Security Analysis and Portfolio Management Group – L Corporate and Industrial Laws XX – A Company Law and Secretarial Practice XX – B Industrial and Labour Laws Group – M Mathematics & Computers XXI – A Mathematics for Business XXI – B Computer Applications Comprehensive Viva-Voce .J Banking and Foreign Exchange XVIII – A Banking Law and Practices XVIII . Com. and Risk Management Group .B Foreign Exchange Practices and Problems Group .B.III Paper Name Compulsory Group – G XIII Income Tax Law and Accounts XIV Corporate Accounts Group – H XV Human Resource Management XVI Marketing Management Optional Groups (any one of them) Group – I Insurance and Risk Management XVII – A Principles & Practices of Life and Property Insurance XVII – B Insurance Law. Salesmanship. c. respectively.II or Part . In order to be declared successful at the Part . b. and Part . Candidates shall be eligible to appear at the Part . and Part . Candidates who obtain 36% or more but less than 48% of the aggregate marks shall be declared to have passed in Third Division.I. a candidate shall have to obtain a minimum of 30% in individual paper and 36% in aggregate. Divisions shall be awarded at the end of the Part . . Part – II. d.Examination & Evaluation: a.II and Part III examinations. candidates who obtain 48% or more but less than 60% of the aggregate marks shall be placed in the Second Division.I and Part .I. at the end of Part . Candidates who obtain 60% and more of the aggregate marks shall be placed in the First Division. The examination for the Degree of Bachelor of Commerce shall be held in three parts viz.II examinations.III examinations.III examinations only after they have passed the Part .I.III examination on the total marks obtained in Part . Part – II.III. Part . Entries in Hire Purchasers’ Books d. Features of Farm Transactions. Principles and Concept of Accounting: a. 3. 4. A Detailed and Critical Evaluation of the Different Methods of Charging Depreciation. Installment Payment Method: System and its Operation Entries in the Books of the Buyer Entries in the Books of the Seller Comparison with Hire Purchase System Practical Problems . Anticipated and Contingent Liabilities b. Specific Funds (Dividend Equalization Fund. Definition and Characteristics b. Secret Reserves 5. Entries in Hire Vendors’ Books e. The System and its Operation b. Insurance Fund). Objectives. Hire Purchase System: a. Short working etc. Reserve Funds c. Objectives. b. Com. Conventions. Farm Accounting: Meaning. Dead Rent. Obsolescence. Differences between Govt. First Year (Part . Entries in the Books of Lessee and Lessor Practical Problems 6. Principles of Accounting: Limitations of Accounting c. and Accounting Standards 2.B. Government Accounting and Farm Accounting: (a). Royalty Accounts: Basic Terms-Royalty. Repairs and Replacement). Reserves and Funds: a. (b). Hire Purchase Trading Account. Reserves for Ascertained. The System Appropriate to the Sale of Large Number of Articles of Small Value. d.I) Detailed Course Contents Paper – I : Accounting 1. Accounting Concepts. b. Branches of Accounting. Government Accounting: Meaning. Depreciation and Cognate Factors (Profit Fluctuations. f. Characteristics. Purpose of Accounting. Accounts of Installment Retailing: a. Practical Problems. Nature of Accounts. c. Depreciation: a. Nature. Analysis of Installment from Accounting View Point c. Causes of Depreciation d. Accounting and Commercial Accounting. Sinking Funds e. 7. Allahabad (Hindi & English) 3. Jain & Narang: Advanced Accountancy. e. Suggested Readings: 1. Objects and Special Features b. Treatment of Capital Losses. Agrawal: Advanced Accountancy. K. Replacement etc. Origin. Allahabad (Hindi & English) . Features of Suitable System of Branch Accounts b. Extensions. d. Basics of Computerised Accounting: Meaning. Jagdish Prakash: Advanced Accountancy. Practical Problems 10. Allahabad (Hindi & English) 2. Practical Problems 11. Saxena & A. Capital Account and General Balance Sheet c. Vikas Publishing House. Kalyani Publishers. PPB. Application of the System to Different Enterprises. Accounts Relating to Foreign Branches f. Accounts Relating to Branches Authorised to Sell Goods Supplied at Cost Price by the Head Office for Cash as well as on Credit c. Accounts of Public Utilities. Practical Problems 8. Meaning and Important Terms b. Accounts Relating to Branches when Goods Supplied by the Head Office at Marked Price d. Maheshwari & Maheshwari: Advanced Accountancy. Singh. Objectives b. New Delhi 5. Accounts of Departmental Organisation: Nature of Departmental Organisation System of Departmental Accounting Technique of the Columnar System of Departmental Accounts The Problem of Allocating Expenses. Ramendu Roy: Accounting Principles and Practice. Packages. P. Methods of Accounting of Packages: Non-Returnable and Returnable Containers c. Advantages and Limitations. Packages. Ludhiana 4. Practical Problems 12. Accounts of Branch Organisation: a. Preparation of Voyage Accounts c. Depreciation. Accounts Relating to Independent Branches e. Empties and Containers Accounts: a. R. SPB. Practical Problems 9. Voyage Accounts: a. Important Terms. Double Account System: a. Empties and Containers – Meaning. PPB. Sale and bailment.. Allahabad (Hindi & English) 4. Crossing of Cheques. 5. Maturity of Negotiable Instruments. 6. 1872 Sections 1 to 31. 1881: Definition. Contract of Sale – Essentials of a Contract of sale. Chand & Co. New Delhi 5. Garg. Right and Duties of Partners.II : Business Law 1. Dissolution of Firm – Modes of dissolution of a firm.Paper . Employment of Children and Women.. Price . Enforcement and Penalties. Baijal: Commercial Law. 170. Implied condition and warranties. Agra (Hindi) 3.Mode of fixing the price. Sharma & Chawla: Mecantile Law. Suggested Readings: 1. 172. Sahitya Bhawan Publication. V. Saxena. Shukla & Sahai: Business Law. 1932 Definition and essential Characteristics of Partnership. Subject matter of contract of sale. P. New Age International (P) Ltd. Doctrine of Subrogation. Reinsurance. Double Insurance. 126. 1962: Definition of Commercial Establishment. Law of Insurance Insurance Contract. Legal Presumptions. Ltd. Holder and Holder in Due Course. 56. Mutual Relations of Partners. Transfer of ownership and title. 182 to 189. 68. Law of Contract: The Indian Contract Act. Holidays and Leaves. PPB. Endorsement. Effect of Non-Registration. Wage. sale and gift. Types of Negotiable Instruments. 1930. Pillai & Bagavathi: Business Law. 65. Conditions and warranties. Types of goods. Registration of firm – Procedure. 3. Kinds of Insurance – Life Insurance – Life Insurance Contract and its characteristics. The Indian Partnership Act. 2. Sale and Barter. 4. Shops and Commercial Establishments Act. Kalyani Publishers. Suit for breach of contract. Sale of Goods Act. Negotiable Instruments Act. Effect of destruction of subject matter. Sale by Auction. 201 and 211 to 225. Unpaid seller – Rights of unpaid seller. Gulshan & Kapoor: Business Law. U. Hours of Business. 148 to 151. Performance of contract of sale. Fire Insurance Contract and its characteristics. Non Life Insurance / General Insurance – Marine Insurance Contract and its characteristics. Ludhiana 2. 64. Difference between Life Insurance and General Insurance. M. Sale and agreement to sell. Deductions and Notices for Discharge. 124. Position of minor in Partnership. Doctrine of Caveat Emptor. 70 to 75. New Delhi . Characteristics of Insurance Contract / Principles of Insurance. S. Registration of Shop and Commercial Establishment. Suggested Readings: 1. Ludhiana . Economies and Diseconomies of Scale. Law of Demand. Methods of Elasticity of Price-Demand. Elasticity of Demand: Concept of Elasticity of Price-Demand. (iv). Methods of Demand Forecasting for Established Products of a Firm. Keynesian Liquidity Preference and Modern Theories of Interest. Marginal Productivity and Modern Theories of Wage. 6. Determinants. Allahabad 2. Cost and Revenue Analysis: Cost Analysis: Concept and Classification of Cost. Singh & Meera Singh: Business Economics. Theories of Distribution: (i). 5. (ii). Monopoly. Ricardian and Modern Theories of Rent. Laws of Diminishing Marginal Utility and Equi – Marginal Utility. 7. Demand Forecasting: Concept. and Scope of Business Economics. Cannons of Taxation. Direct and Indirect Tax. Introduction: Concept. H. Public Finance: Distinction between Public Finance and Private Finance. Revenue Analysis: Concept of Revenue. Production Analysis: Concept of Production. Discriminating Monopoly and Imperfect Competition. and Cross-Demand. Income-Demand. Cost-Output Relationship. Pricing Analysis: Market Competition Forms. Classification of Revenue. Importance of Demand Forecasting. Pricing of Output under Perfect Competition. Degree and Measurement. Revenue Output Relationships. Consumer’s Surplus (Marshallian and Hicksian Approaches) 2. Nature. 3. Relationship of Elasticity of Price-Demand with Law of Diminishing Marginal Utility. 4.Paper – III : Business Economics 1. Principle of Maximum Social Advantage. Knight and Modern Theories of Profit. Significance of Cost Analysis in Business Decision making. Kitab Mahal. K. Laws of Production / Variable Proportion and Return to Scale. Alok Srivastava: Business Economics and Public Finance. Kalyani Publishers. Utility Analysis: Concept and Form of Utility. Objectives of Demand Forecasting. (iii). Determinants of Demand. Demand Analysis: Concept and Classification of Demand. Chaturvedi. Shyam Lal Charitable Trust. 4. K.3. New Delhi . Gupta & Anand Mittal: Managerial Economics. Delhi K. S. Dewelt: Modern Economic Theory. L. Brijwasi Book Distributors. D. D. Problems and Prospects. Allahabad (Hindi) 2. 3. New Delhi . Transport: I. 10. Problems and Prospects. Planning in India: Meaning and Type of Planning. Causes. 8. Large Scale Industries a. Problems and Prospects Water: Present Position. Agricultural Finance: Sources of Agricultural Finance. Structure and Basic Features of Indian Economy 2. b. Objectives. Migration. P. Problems and Prospects. Agriculture: Role of Agriculture in Indian Economy. III. II. Kalyani Publishers. Dhar: Indian Economy. Problems and Prospects 9. Planning Commission and Main Features of Five Year Plan (Current and immediately preceding). Problems and Prospects Railways: Present Position. Small Scale and Cottage Industries: Definition. Foreign Trade: Composition of Foreign Trade after 1991. Age Composition. 4. c. Problems and Prospects. Iron and Steel: Present Position. Chand & Company. Road: Present Position. 7. Land Reforms. S. Scope. N. Sex Ratio. Information Technology: Present Position. K.Paper – IV : Indian Economy 1. Sugar: Present Position. Cement: Present Position. Problems and Government Policy. Problems and Prospects Air: Present Position. India and the World Trade Organization Suggested Readings: 1. New Delhi 3. 5. Mishra: Indian Economy. d. Consequences and Solutions of Rural Indebtedness. 6. Kitab Mahal. Agricultural Holdings. IV. Indian Demographic Structure: Population Growth. Dutt & Sundaram: Indian Economy. Export Promotion & Import Substitution. J. 4. Banking Operations. Significance and Types of Banks. Approaches: Conventional. 7. Functions. Suitable Monetary Policy for a Developing Country like India. Significance and Classification. Keynsean. Approaches: Classical. Supply of Money: Concept. Functions. Gurley – Shaw and the RBI Approach. 6. 3. b) Measurement of Value of Money – Index Number. Value of Money: a) Meaning and Determination – Quantity Theory of Money – Cash Transaction Approach. Chicago. Banking: Definition. Instruments of Monetary Policy. Indian Currency: Evolution and Present Position. Central Banking: Functions of Central Banking. International Trade: Features and Role. Process and Limits of Credit Creation. 8. Socialist and Mixed. Objectives and Methods of Credit Control (with special reference to RBI). Money: Definition. Liberalized Exchange Rate Mechanism (LERM). Portfolio Balance and Wealth Adjustment. Foreign Exchange: Meaning and problem of foreign exchange Determination of Exchange Rate: Mint Parity Theory. Banking Reforms: Brief study of Narasimham Committee 9. Demand for and Supply of Money: Demand for Money: Concept. Purchasing Power Parity Theory and Balance of Payments Theory. Objectives. 2. Real Balance Approach and Income – Expenditure Theory. Role of Money in Different Economies – Capitalist. Effect of Changes in the Value of Money – Inflation and Deflation 5. the need for separate theory of International Trade.Paper – V : Money. 10. Banking and Foreign Exchange 1. . Balance of Trade and Balance of Payments. Monetary Policy: Meaning. Cash Balance Approach. Organization and Working. M. HPH.: Objectives. Mittal: Money Banking. Special Drawing Rights. Suggested Readings: 1. I. D. The Problems of International Liquidity. International Trade & Public Finance.11. Mumbai 2. F. M. Hari Gopal Das: Money Banking and Foreign Exchange: Sharda Pustak Bhawan. Allahabad . Characteristics. K. Organising. Nature . 5. Rationalization Vs Combination. 8. Incorporation of a Company. Rationalization in Indian Industries. Co-operative Society – Meaning. Merits. Importance. and Techniques. Levels of Management. PPB. Company – Definition. Jagdish Prakash: Business Organisation & Management. c. Forms of Business Organization: a. P. Requisites of an Ideal Form of Business Organization. Components and Objectives of Business. Characteristics. Private and Public Company. Comparison of Various Forms of Business Organizations. Kitab Mahal. Scope and Functions of Management: Concept of Management. Allahabad 3. Types and Forms of Combinations. Weber’s Deductive Theory. 7. Suggested Readings: 1. Combination in Indian Industries. Social Responsibility of Management. Memorandum of Association.Paper – VI : Business Organisation and Management 1. Introduction: Evolution. Features. Staffing. Chhabra: An Introduction to Business Organisation & Management. Objects. 4. Functions of Management (Planning. Partnership and Joint Hindu Family. B. Major Theories of Management: Scientific Management (F. Features of Limited Liability Partnership. Articles of Association and Prospectus. Allahabad (Hindi & English) 2. Advantages and Disadvantages. Singh & T. Meaning. Social utility and future. Singh & Meera Singh: Principles of Management. Merit and Limitations e. Causes. Functions of an Entrepreneur. Rationalization: Meaning. Merits and Demerits. Elements. Kitab Mahal. Controlling and Coordinating). Merits and Demerits. Sergeant Florence’s Inductive Theory. Business Combination: Meaning. Allahabad . Administrative Management (Henri Fayol). Limitations. Meaning and Role of Business Organization in the present day Society. Management as a Science and as an Art. Entrepreneurship: Concept. Partnership Firm – Meaning. Behavioural Theory (Elton Mayo). d. Importance and Factors Affecting Location. 6. 3. Qualities of a successful Entrepreneur. N. Partnership Deed. Directing. Sole Proprietorship Organization – Meaning. Advantages and Evils of Combination. 2. b. Location of Business Units: Meaning. Criteria for the Choice of Business Organization. Taylor). W. H. Job Card System. 7. Single Unit or Output Costing: Cost-sheet. Nature. Methods of Absorption of Overheads. Difficulties in installing a Costing System. Types of Job Card. 9. Time Keeping and Time Booking. Principles. VII: Cost Accounting 1. 4. Control: Need. Storage of Material: Stores department. Importance and Limitations of Cost Accounting. c. Material: a. Oil crushing. . Two Bin System. 6. Transfer to Warehouse. periodic stock taking system. Centralized purchasing.Practical Problems 8. Average cost price methods and Notional price method. Calculation of Tender Price / Quotation Price. measurement of labour turnover. Refining and Finishing processes. Production Account. Purchase. responsibility. Abnormal wastage and abnormal efficiency. Methods of Remunerating Labour. treatment of spoilage. Contract Costing – Practical Problems. Bin Card. Joint products and By-products.B. d. Com. Absorption of Overheads. Purchase procedure. Issue of Material: Requisition note. classification and codification. 2. b. Practical Problems. Decentralized purchasing. Methods of Re-apportionment. Process Costing: Simple Process Cost Account. Material returned note. Difference between store ledger and Bin Card. Principles of apportionment. Group Bonus Scheme. – II Group ‘D’ Paper No. 3. Material transfer note. methods of inventory control: ABC Analysis and EOQ concept. . Installation of an Ideal Costing System: Steps in installing a Costing System. Reconciliation of Cost and Financial Accounts – Practical Problems. wastage and scrap of material. various incentive plans. stores ledger card. Practical Problems. Methods of pricing of Material issued: Cost price methods. 5. Apportionment and Re-apportionment. Overheads: Classification. Transfer price – Inter process profits. Labour: Organisation of Labour Control. Labour turnover. Job and Batch Costing . other incentive schemes. Normal wastage account. Methods of Time Keeping. perpetual inventory system. Methods of Time Booking. Objectives. Allocation. Grewal & M. C. S.10. Shukla. Chand & Company. S. Allahabad 4. L. S. Jain & K. M. 11. Budgetary Control. K. PPB. Ludhiana 3. R. Suggested Readings: 1. Narang: Cost Accounting: Principles and Practice. Standard Costing and Variance Analysis (Material and Labour only) – Practical Problems. P. P. Allahabad. 12. New Delhi. Jagdish Prakash & Devesh Prakash: Cost Accounting. 5. 2. Ajai Kumar Singhal: Cost Accounting – A Multidimensional Approach. Performance Budgeting and Zero Base Budgeting. Gupta: Cost Accounting: Text and Problems. Singh. T. Kalyani Publishers. PPB. & Shiv Shanker Shukla: Lagat Lekhankan. Operating Costing (only transport and hotel) – Practical Problems. Kitab Mahal. Allahabad . Remuneration. Vouching of Specialised Transactions. Commencement and Conducting an Audit. Stock and Work-in-Progress. Duties. Qualifications. Objective and Limitation of Auditing. 3. b. Scope. 2. Com. Internal Check: Meaning. Internal Check System with regard to specific areas – Purchase and Trade Creditors. Test Checking and Routine Checking. Final and Continuous Audit. Significance and General Principles of Vouching. Powers and Liabilities of Company Auditor. Audit Standards and Audit Guidelines. Company Auditor: Appointment. Reliance of Auditor on Internal Check System. Share Capital Transactions. Objective. Sales and Trade Debtors.B. 5. Classification of Audit – Interim. Conduct of Company Audit: Preliminaries to the Audit of Limited Companies. Objective. Vouching of Trading Transaction. Audit Programme. Essentials of a Sound System of Internal Check. Audit Files and Working Papers. Introduction: Meaning. Guidelines on Verification of Assets issued by Institute of Chartered Accounts of India. Vouching of Transactions: Meaning. General Considerations for Valuation of Assets. – II Group ‘D’ Paper No. Distinction with Internal Control and Internal Audit. Company Books of Accounts. Objective and Principles of Verification and Valuation. . Audit Evidence. Wages and Salaries. VIII: Auditing 1. Company Auditor and Conduct of Company Audit: a. Removal. 4. Verification and Valuation: Meaning. Disqualifications. Rights. Implications. Verification and Valuation of various Assets and Liabilities. Internal and External Audit. Vouchers and Their Reliability. Difference between Audit and Investigation. Vouching of Cash Transactions. Audit Process. Aided Educational Institutions. D. Duties of Company auditor towards reserves. 9. Baldev Sachdeva & Singh: Auditing – Theory and Practice. Comptroller and Auditor General and its Constitutional Role. Government Companies. Ludhiana . Practices & Problems. Auditor’s Report: Scope. Companies Act and depreciation.Borrowing Powers. Jagdish Prakash: Auditing – Principles. Disclosure of Extraordinary events after Balance-sheet. Reserves and Appropriations: Duties of the Auditor towards the provision for depreciation. 8. Specimen of Audit Reports. G. Suggested Readings: 1. Divisible Profit. Audit of Banking and Insurance Companies: Features and special points relating to Audit of Banking Company and Insurance Company. Distinction of Management Audit with Cost Audit. Dividends and Interim Dividend. Types of reserves. Provisions of Companies Act. 10. Qualified. Consideration for making Qualifications in Audit Reports. Cost Audit Report Rules in various Industries. Local Bodies. Pradeep Kumar. Kalyani Publishers. Verma. Audit of Statutory Corporations. Professional misconduct in Cost and Works Accountants Act. Ludhiana (Hindi & English) 2. Financial Audit and Responsibility Audit. 6. Objectives and Significance of Cost Audit and Management Audit. Managerial Remuneration. Kalyani Publishers. 7. 1956 relevant to Audit. Government Companies and other Organisations: Special Points and Basic Principles in Audit of Statutory Corporations. Cost Audit and Management Audit: Meaning. Contents. Provision. Modified and Unqualified Audit Report. Relation between averages. Navyug Shahitya Sadan. Probability: Classical and Axiomatic definitions. Suggested Readings: 1. Quartile Deviation. Seasonal Variations. 6. L. IX: Business Statistics 1. Allahabad (Hindi & English) 2. Lagrange’s method. Irregular Fluctuations. Ramendu Roy: Principles of Statistics. Agra 3. 2. Theoretical Normal Distribution. Bowley’s Coefficient of Skewness. Chaitanya Publishing House. Mean Deviation. Chand & Sons. – II Group ‘E’ Paper No. Measures of Skewness: Karl Pearson’s Coefficient of Skewness. 5. Geometric Mean. Index Number: Un-weighted Index number. Changing and Shifting of Base. K. Com. 8. Analysis of Time Series: Moving average method. S. Mode. PPB. Interpolation: Parabolic Curve method. Tabulation and Presentation of Data. Gupta: Statistical Methods. Kitab Mahal. Harmonic Mean. Median. K. B. 7. Importance and Limitation. Allahabad 5. Binomial expansion method. Measures of Dispersion: Range Method. Cost of living Index Number. Singh & D. K. Allahabad (hindi) . 11.B. Addition theorem. S. Gupta: Business Statistics. Karl Pearson’s Coefficient of Correlation. 4. Least Square Method. Classification. Spearman’s rank Correlation Coefficient. P. Introduction: Meaning. 3. Weighted Index number. Reversibility Tests. Collection. N. PPB. 9. Newton’s method. Allahabad 4. Asthana: elements of Statistics. Correlation: Graphic and Scatter diagram method. D. Elhance: Fundamentals of Statistics. Fisher’s Ideal Index Number. 10. R. New Delhi 6. Multiplication theorem (elementary problems only). Sampling: Small and Large sample tests. Coefficient of Variation. Standard Deviation. t distributions. N. Verma: Advanced Statistics. Measures of Central Tendency: Mean. Consequences and Remedies of Over & Under Capitalization 12. Ratio Analysis 7. 5. X: Business Finance 1. The form and character of Profit and Loss Statement information. 3. Nature and Importance of Capital Budgeting 14. H. Kuchal: Corporation Finance. Concept of Time Value of Money. B. Allahabad (Hindi & English) 2. McGraw Hill Book Co. S. The form and character of Balance Sheet information. Dividend: Kinds & determinants. 2. C. Shukla: Business Finance: Chaitanya Publishing House. – II Group ‘E’ Paper No. 6. Causes. Introduction. Cash Flow Analysis 9. Financial Objective of Business. M.B. Financial & Combined Leverage 13. 4. PPB. New York 4. Theories of Capitalization 11. Allahabad . Nature and Scope of Finance Function. K. Accounting Rate of Return and Pay Back Methods 15. Singh & Sankalp Srivastava: Business Finance. Howard and Upton: Introduction to Business Finance. Com. Chaitanya Publishing House. Allahabad (Hindi) 3. Cost-Volume – Profit Analysis and Profit Planning 10. Funds Flow Analysis 8. Walter Formula Suggested Readings: 1. Operating. Role of the Government in Economy – Business / Industry. Regional imbalance & Social injustice. Allahabad (Hindi) 3. S. HPH. 7. Socialistic & Mixed. Malviya: Business Environment. Social Groups and their relationship with business. – II Group ‘F’ Paper No. Concept of Business Environment and its elements – Economic. Securities and Exchange Board of India (SEBI). 9. Social and Legal. Allahabad 4. Ludhiana 2. New Delhi . 6. Demographic problems. 3. International. Introduction. XI: Business Environment 1. Balance of Payment problems. International Environment of Business: Multinational Corporations & foreign collaborations. Legal Environment – Regulatory Authorities and their functions: Telecom Regulatory Authority of India (TRAI). & Sudhir Sinha: Business Environment. Remedial Measures. PPB. 8. Agriculture and Services. Social Environment – Society. Suggested Readings: 1. Causes of Poverty & Unemployment. Singh. K. Chand & Sons. 5. Astha Publication.B. Rosy Joshi & Sangam Kapoor: Business Environment. R. A. K. Com. Kalyani Publishers. M. Trade Policy and EXIM Policy. Economic Systems – Capitalistic. New Delhi 5. Francis Cherunilam: Business Environment. Adhikari: Economic Environment of Business. 2. Policies – New Industrial Policy and Monetary Policy. Insurance Regulatory and Development Authority (IRDA). 4. Implications of WTO. Corporate Announcements by Stock Exchanges (d). Communication in Business Environment: (a). Fields. Input Output Devices. 3. On Board Chips. 2. Variable Character Field (Memo). Scheduler / Planner. Primary Key. Multimedia Cards. Interpreters and Assemblers). (b). Press Releases (c). Communication Breakdown (d). XII: Business Communication and Computer Part – A 1. System Utilities. (c). Random. Data and Information Concepts: Bits. Memorandum and Articles of Association of a Company (d). Basic Understanding of Legal Deeds and Documents: (a). GB. Floating. Bytes. Sequential Access. Parallel. Special Fields Like Date. Leadership. Block Sequential. Direct Access. Logical. Fixed. Referential Integrity. Communicating Ethics (e). Interdepartmental. Computer Hardware – Classification of Computer – Personal Computer. 5. Part – B 4. Verbal and Nonverbal. Communication Channels (c). Foreign Key.B. Open Source Software. Interpersonal Skills. Random Access Including Randomizing Logical Structure and Physical Structure of Files. Secondary Key. General Purpose Software / Utilities – Word Processor. Integers. Computer Components – CPU. Spread Sheet. Real. (b). Translators (Compilers. Buffers. Expansion Slots. MB. Characters. Controllers and Drivers. Introduction to Computer: (a). LAN Cards. Cache Memory. BUS. Workstation. Forms of Communication: Formal and Informal. Data Storage and Retrievals: (a). Storage Techniques: Sequential. TB. Storage Devices. Servers and Super Computers. Chairperson’s Speech (b). – II Group ‘F’ Paper No. Agenda. Soft Skills – Personality Traits. Reporting of Proceedings of a meeting. Add on Cards. USB Ports). Partnership Deed (b). Affidavit (c). . Annual Report of a Company. Key. Elements of Communication: (a). Double Precision. Ports (Serial. Indexed. I/O CO Processors. Strings. Internet Browser and E-Mail Clients. Active listening and critical thinking (b). Data Organisation and Access Storage Concepts: Records. Business Meetings – Notice. Minutes. DBMS. Grouped Fields. KB. Com. Index Fields. Computer Software – System Software – Operating System. Set Theory: Subset. Venn diagram. Absolute value of a Real number. Dinesh Kumar. Yadav & Sanjai Goswami: Business Communication and Computer. Ludhiana 2. b. g. of two integers. Allahabad 3. divisor of an integer. Arun Kumar & Arpita Ghosh: Business Communication & Computer. Varinder Kumar & T. Binomial Theorem for positive integral index.. Ajai Kumar Singhal. Suggested Readings: 1.6. Set Operations such as Union. Numbers: Natural numbers. Superset. Difference.d. P. Astha Publications. Permutation and Combination: Basic principles of counting. Real number and Complex number.m. Malhotra: Business Communication & Computer. B. Power of a Set. c. Intersection. Irrational number. Allahabad .c. Shuchita Prakashan (P) Ltd. properties of nP r and n Cr d. Symmetric difference and Cartesian product of two sets. prime integer.c. Rational number. Mathematics for Computer Application a. Kalyani Publications. and l. D. Integers. Chand & Sons. Tax Deduction at Source (TDS). C. Taxman Publications (P) Ltd. 2. Integration of Agriculture Income with Non-agricultural Incomes. Sahitya Bhawan. Mehrotra: Income Tax Law. Income of other Persons included in assessee’s Income (b). 1961. Bharat Law House. Meaning. 1. Filing of Returns (b). Girish & Ravi Gupta: Systematic Approach to Income Tax. (a). Income from House Property (c). and Firms. (b). F. (a). Gaur & D. New Delhi 3. S. HUF and Firm. (a). (a). Previous.B. Suggested Readings: 1. Total Income. Kalyani Publishres. Assessment of Individual. (e). Salaries (b). Ludhiana 2. Computation of Income under different heads: (a). Permanent Account Number (c). Rebates and Reliefs. Income from Other Sources. (d). 3. Best Judgement Assessment. Com. Capital Gains (e). Residential Status and Tax Incidence. XIII: Income Tax Law and Accounts Objective: To provide basic knowledge and equip students with application of the provisions of Income Tax Act. V. 4. H. Singhania: Students’ Guide to Income Tax. Profit and gains of Business or Profession (d). Gross Total Income. B. – III Group ‘G’ Paper No. H. Tax Planning for an Individual. P. Ahuja. Deductions from Gross Total Income (b). 5. Pagore. Set off and Carry forward of Losses (c). Delhi . (f). Dinkar: Law and Practice of Income Tax. It is expected that student will gain a working knowledge regarding computation of taxable income and tax liability pertaining to individuals. Agra 4. (C). Power of Central Board of Direct Taxes (CBDT) and Assessing Officer (d). Assessment Year. Narang: Income Tax – Law & Practice. Agricultural Incomes. Types. K. New Delhi 5. U. Year. Basic Concept: Assessee. Advance Payment of Tax (c). Exempted Incomes under Section 10. Types of Assessees. Tax Evasion and Tax Avoidance. V. Practical Problems. (b). Pre-acquisition and Post-acquisition Profit. Weighted Ratio. Com. Issue of Debentures. Accounts of Underwriters. Calculation of Sales Ratio. Redemption of Debenture – Sinking Fund and Insurance Policy. Amalgamation and Reconstruction of Companies: (a). Payment of Commission to Underwriters. Practical Problems. Accounting Entries. 4. Bonus Shares. Practical Problems. Treatment of Taxation in Preparation of Final Accounts of Companies. Employee Stock Option Plan (ESOP). Accounts of Holding Companies: Holding Companies – Its Rational Legal Definition. Pooling of Interest Method and Purchase Method. Final Accounts of Companies: Preparation and Presentation of Final Accounts of Companies. Dividend to Shareholders. Purchase in Open Market. Practical Problems. (b). Firm Underwriting. Debentures: Meaning and Types of Debentures. 2. Forfeiture and Re-issue of Shares – Share Capital of Company. Practical Problems. 3. XIV: Corporate Accounting 1. – III Group ‘G’ Paper No. Rights Shares. Option of the Company. . SEBI guidelines for Underwriting. Managerial Remuneration. Shares: Issue. Amalgamation of Companies: Amalgamation in the Nature of Merger and Amalgamation in the Nature of Purchase. Cost of Control. Issue of Shares – at Par. Re-issue of Forfeited Shares. Forfeitures of Shares. Reconstruction of Companies: External Reconstruction and Internal Reconstruction.B. Brokerages and Fees of Managers to the Issue. Call in of Arrears and Advances. Underwriting: Meaning. Advantages and Disadvantages. Share and Debentures: (a). Journal Entries. Profit or Loss Prior to Incorporation: Ascertainment of Profit or Loss Prior to incorporation. at Premium and Discount. Classification of Shares. Redeemable Preference Shares. Practical Problems. Different Conditions of Issuing Debentures. Conversion. 5. Consolidated Balance Sheet. Journal Entries. Types of Underwriting. Practical Problems. Purchase Consideration. Accounting Entries. Entries Relating to Realization Expenses. Minority Interest. 6. Practical Problems. Annual Drawings. Liquidator’s Final Statement of Account. New Delhi 5. Meheshwari: Advanced Acountancy – Vol-II: Vikas Publication House. Ramendu Roy & Tanushree Roy: Corporate Accounting. Practical Problems 9. Allahabad 3.7.. K. PPB. S. Practical Problem Suggested Reading: 1. Accounts of Insurance Companies: a. Taxman Publications(P) Ltd. New Delhi . N. The Balance Sheet (Form A) – A Detailed Study e. Jain & K. Final Accounts in Form A and Form B – A Detailed Study e. L. P&L Appropriation A/c of Fire and Marine Insurance Companies d. Contributories. PPB. Liquidation of Company: Order of Payment. 8. Baijal & D. Ludhiana 4. Preferential Creditors. Slip System d. Accounting Requirement of Insurance Companies b. Ashok Sehgal & Deepak Sehgal: Corporate Accounting. P. Maheshwari & S. Kulshrestra: Institutional Accounting. Valuations and Profit Calculation of a Life-Insurance Company c. Practical Problems. M. Allahabad 2. P&L A/c. Accounting Requirement of Banking Companies b. S. Accounts of Banking Companies: a. Revenue Account. Narang: Advanced Accountancy – Vol-II. K. V. Kalyani Publishers. Preparation of Statement of Affairs and Deficiency Account. Outline of the Accounting Procedure c. 3. A. Ianad Holden. Delhi 4. Discipline. 7. Concept. Gary. Objectives and Functions of HRM.. Leadership style. Ajai Kumar Singhal: Human Resource Management. New Delhi . Compensation Plans (Salary & Wages Administration). Sustaining Employee Interest: Human Relations: Concepts and Need. Process and Needs. Allahabad (Hindi) 3. Job Analysis: Concept and Process. Malviya: Human Resource Management. Management of Industrial Relations: Concept. Dhanpat Rai & Co. Qualities of an Effective Leader. 8. 10. Len: Human Resource Management. Introduction: Evolution of Human Resource Management (HRM). HRD Matrix. HRM in the Indian Scenario. Motivation: Concept and Meaning. 6. Recruitment and Selection: Concept and Process. N. Theories of Motivation. Need and Methods. Causes and Management of Indiscipline. Human Resource Planning: Concept. Com. Human Resource Management. 2. Suggested Readings: 1. Dessler. Potential Appraisal 9. Industrial Disputes: Concept. Allahabad 2. 13. Human Resource Audit and Research. Training and Development: Concept. Performance Appraisal Vs. Sharda Pustak Bhawan. Landon 5. Mc Millan Ltd. Printice Hall. K. Leadership: Concept. – III Group ‘H’ Paper No.B. 12. 14. Chabra: Human Resource Management – Concept and Issues. PPB. XV: Human Resource Management 1. Organisational Development: Concepts and Need. Human Resource Development: Concept. 11. Beardmell. 4. Factors of Motivation. Exit Policy. Causes for Poor Industrial Relations. 5. Causes and Prevention of Industrial Disputes. T. B. Allahabad (Hindi) 2. Advantages and Limitations. Functions. Introduction: Marketing – Concept. Factors affecting Media Selection decision. Advertising: Meaning.B. Ltd. Objectives. Distribution Systems and Factors affecting choice of channels of distribution. D. Product Planning & Development: Definition. PPB. 2. Rural Marketing: Concept. Amar Chand. 7. Functions and Services. Stages of Product Life Cycle (PLC) and Factors affecting PLC. Vikas Publishing House Pvt. 3. Promotional Tools: Promotion Mix: Personal Selling. C. Channels of Distribution: Meaning. Varadharajan: An Introduction to Marketing. Publicity. 6. 4. Beller & Berkman: Readings in Marketing Management. Media of Advertising. Sales Promotion. Functions and Significance. K. Bombay 3. Principle of Product Development. Functions and Importance. Kitab Mahal. Objectives. Objectives. New Retailing System 5. Price Policies and Strategies and Methods of fixing prices. – III Group ‘H’ Paper No. Com. Suggested Readings: 1.Concept. 4. Product Development: Meaning. New Delhi. Wholesaler and Retailer . XVI: Marketing Management 1. Significance and Difficulties in Rural Marketing. B. Pradeep Jain & Priti Mitra: Marketing Management. Marketing Management – Concept. Product Planning – Genesis and Importance of Product Planning in Marketing. HPH. Types. Stages of New Product Development and Factors affecting development of New Products. Memoria. Allahabad . Malviya: Marketing Management.. Marketing Research: Meaning. Classification of Product. Objectives. A. Pricing: Meaning. Procedure for death claims. Need for Fire Insurance. 4. Com. 6. Riders. Sources of surplus. Nomination and Assignment. Annuities. Procedure of taking a Life Insurance Policy. Surrender Value. Insurable Interest. Kinds of Life Insurance Policies. Essential Elements necessary for Insurance. Principle of Probability. Causa-Proxima. Endowment policies and Term policies. Bonus and its kinds. 2. Sources of Mortality information and construction of mortality tables. 5. Natural Premium Plan. Conditions of Premium. Importance of Insurance. Contribution and Warranty. Fire Policies and Its Conditions: Types of Policies. Procedure of taking a Fire Insurance Policy. – III Group ‘I’ Insurance & Risk Management Paper No. Conditions relating to continuation of policies. Mortality Table. Valuation. Kinds of Insurance. Nature of Insurance: Nature.B. Whole Life policies. Level Premium Plan. Subrogation. Life Insurance: Features of Life Insurance. Functions of Insurance. Indemnity. Factors affecting the premium of Life Insurance policies. Over Insurance and Under Insurance Double Insurance and Re-Insurance. Settlement of Claims under Life Insurance Policies: Procedure for settlement of maturity claims. Difference between Fire and Life Insurance Contracts. Policy Conditions: Conditions relating to commencement of Risk. 7. Scope of Fire Insurance. Paid-up Value. Principles of Insurance Contract: Principles of Co-operation. Fire Insurance: General Information relating to Fire Insurance. Physical and Moral Hazards in Fire Insurance. 8. . Fire Policy Conditions. XVII-A: Principles and Practices of Life and Property Insurance 1. Utmost good faith. Fire Insurance Contract: Principles. 3. Insurance Premium: Types of Premium. Surplus and Bonus: Objects of valuation. Procedure of Settlement of Claims under Fire Insurance. Difference between Contract of Indemnity and Life Insurance Contract. Methods of premium computation. Characteristics and Scope of Insurance. 9. Suggested Readings: 1. R. Marine Losses: Types of Marine Losses. Particular Charges. Mishra: Insurance Principles and Practice. Marine Insurance: Classification of subject matter of Marine Insurance. Total Loss.10. Sharda Pustak Bhawan. PPB. Educational Book House. Salvage Charges. M. Allahabad 2. 12. Marine Insurance Policy conditions. Chand & Co. 4. Express and Implied warranties under Marine Insurance. Marine Insurance Policies and Conditions: Types of Marine Policies. & Keshav Shyam: Bima Ke Tatva. Singh. 11. Difference between Particular Average and General Average. Partial Loss. Particular Average. K. S. Aligarh. Motihar: Principles and Practice of Insurance. Arif Khan: Theory and Practice of Insurance. N. Allahabad . M. Marine Insurance Contract: Its essential Characteristics. Settlement of Claims in Marine Insurance. New Delhi 3. M. Ltd. General Average. Duties. Age admission. (iii). 7. (ii). 6. Powers. Insurance Agent’s Service regarding (i). Training. Duties. indemnification. Termination of Agency. Essentials for a successful Insurance Salesman. Risk Manager’s role and responsibilities. Branch Manager: Appointment Qualifications. 4. Insurance as a Risk Management Tool. Salesmanship & Risk Management 1. Alterations maturity 5. Speculative Risk Management of Risks. Arguments for Insurance. Risk Transfer. Scope of Risk Management. Selection of an Insurer. 1938 (ii) The Life Insurance Corporation Act. Insurance Salesmanship: Reasons for Selling Insurance. (ii). . Role of Branch Manager. Control of activities. 1999 3. Working of an Insurance Agent. 2. Negotiation of terms. Selection of Insurance Coverages. Insurance Agent: Qualifications. Types of Risk: (i). Functions. Training. Risk Management Process: Risk Analysis. Obtaining prospects: Selling tactics. Disqualifications. Rights of an Insurance Agent. Nomination and Assignment. (iv). Periodic review of Insurance program. Basic categories of Risk. 9. – III Group ‘I’ Insurance & Risk Management Paper No. Canvassing. Principles of Contract affecting Insurance.B. Responsibilities and Functions. 8. XVII-B: Insurance Law. Basic Insurance Contract. Risk Management: Meaning of Risk. Policy holders’ servicing. Training. Conduct and Control of Business relating to the Branch. Insurance and Risk Management: Basic characteristics – Pooling of Losses. Development Officer: Appointment. Pure Risk. Objective of Risk Management. Difference between Insurance Contract and General Contract. Objections to Insurance and recommendations for reforms. 1956 (iii) The Insurance Regulatory and Development Authority Act. Risk Financing. Elements of Insurance Risk. Nature and Sources of Risk. Com. Risk Control. Present Insurance Law in India: A Brief study of (i) The Insurance Act. Functions. Gregary R. McGraw Hill Book Co. K.: Insurance and Risk Management. Scolt. Harrington. HPH. P..Suggested Readings: 1. and Niehans. New York . Gupta: Insurance and Risk Management. Mumbai 2. E. Bank Books. 7. Modes of Securing Advances: Personal Security. New Delhi 5. – III Group ‘J’: Banking and Foreign Exchange Paper No. Joint Accounts. S. Negotiable Instruments Act 1881: Negotiable Instruments: Promissory Note. 3. Records and Returns. Law and Practice. Drunkard. Investment. Documents of Title of Goods. Loans and Advances. G. K. XVIII – A: Banking Law and Practices 1. Book Debts. 6. K. Bank Customer Relationship and its special features. 2. 8. Types of Collateral Securities – Stock Exchange Securities. 9. Nigam: Law and Practice of Banking. Kalyani Publishers. Vikas Publication. Goods. Special Banking Problems in India: Banking efficiency. Partnership Firms. Kannan Committee. Guarantee and indemnity and Collateral Securities: Lien. Discounting of Bill. Mortgage and Hypothecation. Branch Expansion. Joint Stock Company and Trustees. Endorsement. Bank Financing in the Liberalised regime. Core Banking Suggested Readings: 1. HPH. Employments of Bank Funds: Cash Reserve and other Non-Earning Assets. Termination of the relationship. Bank Pass Book. Securities of Advances: General Principles for secured advances. Lunatic. Inspection of Bank Offices. Tannon: Banking Law and Practice . Pledge. 5. Norms of Bank Financing: Brief study of the recommendations of Tandon Committee. Ludhiana 2. L. B. Bank-Customer Relationship: Definition of Customer. Customer Accounts: Opening of Account. Gordon & Natarajan: Banking Theory. Earning Assets: Money at Call and Short Notice. Bank Frauds. Maheshwari: Banking Law and Practice. Operation of Account. Special Customers of a Bank-Minor. Com. Sahitya Bhawan Publications. Bank Accounts and Audit. Suspension and Revocation. Fixed Deposit Receipt. Delhi 4. Banking Regulation Act: Bank License – Issue. Married Women. Crossing.B. N. Payment and Collection of Cheques: Statutory Protection granted to the Banker. Life Insurance Policies. Varshney: Law & Practice of Banking. 4. Agra 3. Immovable Property. M. Bill of Exchange and Cheque. Chand & Sons. Commercial Risks. Documents used in Foreign Trade: Invoice. 11. 7. Forward Exchange. Mechanism of International Payment: Instruments of External Payments. Foreign Exchange Market: Operations. Agency arrangement. Balance of Trade and Balance of Payments: Meaning and Differences. Tarapore Committee Report of 2000 and Report II of 2006 on Capital Account Convertibility. Andley and Mattoo: Foreign Exchange Principles and Practice. 4. New Delhi 2. Consequences and Remedies. Letter of Credit. Suggested Readings: 1. facilities and tax concession available in India. Com. Fixed Vs Flexible Exchange Rates. – III Group – :J” : Banking and Foreign Exchange Paper No.B. 10. Cover Operations. Foreign Exchange: Concept. Arbitrage Operations. XVIII-B : Foreign Exchange Practices & Problems 1. Bill of Lading. Laws and Procedures of Travel Remittances: Inward and Outward. EXIM Bank. 9. Non-Resident Accounts: Procedure. 2. Spot Exchange. Liberalised Exchange Rate Mechanism (LERM): Detailed study. Export Credit: Packing Credits. Chand & Sons. Foreign Trade Risks and Insurance: Political Risks. 6. 8. Equilibrium Rate of Exchange. Jeevanandam: Foreign Exchange. A critical study of the working of ECGC. Need. S. 3. Bill of Exchange. 5. New Delhi . Arithmetic of Exchange Rate: Customer’s and Banker’s Calculation of Spot and Forward Rates. Shipping Finance. Disequilibrium in the Balance of Payments: Causes. S. Insurance Policy. Difference between Foreign Exchange and Normal Transaction. Function & Development 4. Important Term in Mutual Fund. Portfolio Management Services – Meaning. Popular Indexes . Factors Affecting Share Prices 10. 8. National Stock Exchange (NSE). HPH. Advantages and Drawback. Vikas Publications . Number of Depositories. Avadhani: Investment and Securities Market in India. Vasant Desai: The Indian Financial System and Development. 9. Nifty. Credit Rating in India.B. Ramesh Babu: Indian Financial System. Origin. R. Working of Portfolio Management. G. Types of Issues – IPO and FPO. H.Sensex. Primary Market – Overview. Size. 5. XIX-A: Stock Market Operation 1. A. 2. Portfolio Manager. Structure. V. Role of Mutual Fund in Capital Market – Concept. HPH. Mutual Fund Industries in India. 7. and functions. De-mat Account. Machirajn: Indian Financial System. New Delhi 2. Bombay Stock Exchange (BSE). Benefits. Types of Scheme. Organisation. HPH. Listing Guidelines. 6. – III Group “K” Financial Market Analysis Paper No. Investment Guidelines for Capital Market. 3. Benefits and Drawback. Investor Protection and Regulation: Role of SEBI in Indian Securities Market – Origin. Suggested Readings: 1. Stock Exchange in India – Introduction. Over The Counter Exchange of India (OTCEI). How to Operate Depositories and Services Provided. New Delhi 4. New Delhi 3. Indian Securities Market – Brief History. Com. Depositories – Basics. Stock Market Disinvestment. Arbitrage. Factors Influencing Disinvestment. M. Net Financial Results and Profitability.B. Calls and Puts. Portfolio Management: Meaning. Rationale. Record Dates and Book Closures. Rationale. Cyclical Shares. Discount Shares. Margin Trading. Earnings Per Share. Risk and Beta Return on Portfolio. Defensive Shares. Fundamental Analysis. Ltd. 5. Disinvestment Management: Meaning. Intrinsic Value. Risks of Buying and Selling Options. Factors Influencing Valuation. Hedging. Investment Strategy. New Delhi . 3. 4. Circuit Band Hitters. Derivatives Trading: (i) Options Trading: Meaning. Index Futures. Swap Deals. V. Ramesh Babu: Investment Management. Stock Futures. Short Selling. Suggested Readings: 1. Timing of Disinvestment. Types of Valuation Models – Book Value. Difference between Futures and Options. Rationale. Madhumathi: Investment Analysis and Portfolio Management. Option Price. XIX-B: Security Analysis and Portfolio Management 1. Disinvestment Decision. Price Changes. Gangadhar & G. Anmol Publication Pvt. New Delhi 3. Market Conditions. HPH. Advantages of Future Index. Security Pricing: Security Valuation. Single Period Equity Valuation Model. Security Analysis: Basic Ingredients – Investment Styles. Speculation. 6. Benefits of Options for Investments. Trading. Com. Diversification. Constant Growth Model. Factors Influencing Earnings (EBIT). Preeti Singh: Investment Management Security Analysis & Portfolio Management. Pearson Education. Liquidating Value. Replacement-Value. Return on Investment. – III Group ‘K’ Financial Market Analysis Paper No. Price-Earning Multiple. Basis for Company Analysis: Types of Shares in the Market-Growth Shares. (ii) Futures Trading: Meaning. ADR and GDR. 2. Method of Operation. Ranganathan & R. Leveraging. New Delhi 2. Established and Emerging Blue Chip Shares. Liabilities. Raising of Capital: Company Law Board and its powers. Com. Debenture Trustee. Guidelines for protection of the interest of Debenture – holders. Characteristics. Manager – Legal Provisions. Promoter. Managing Director – Appointment. Meetings. Brokerage. Prevention of Oppression and Mismanagement: Meaning. Powers of NCLT and Central Government. Lifting the Corporate Veil. Term and Disqualifications. Issue of Shares. Minimum subscription. Under writing commission.B. Minutes. Nature and Types of Shares. Documents required for incorporation. Bonus and Right Shares. Debenture – Nature and Classes of Debentures. Company Management: Directors – Number of Directors. Remuneration. Incorporation. 2. Requisites of a valid meeting. Quorum. Share Capital and its alteration. Appointment. Surrender and Forfeiture of Shares. Powers and Duties. Who may apply. Procedure of meeting – Proper Authority. Prospectus and Statement in lieu of Prospectus. Kind. 4. Removal. Introduction and Formation: Nature. Preliminary contracts. 6. Share Certificate and Share warrant. Shares and Borrowed Capital: Share – Definition. Financial Assistance and Winding up of Sick Company. . – III Group ‘L’ Corporate and Industrial Laws Paper No. 5. Revival and Rehabilitation of Sick Industrial Companies: Definition. Prevention of Mismanagement. Meeting and Proceedings: Types of Meetings. Certificate of incorporation. Transfer and Transmission. 3. Memorandum of Association and Articles of Association and their alteration. Statutory Report. Certificate of commencement of Business. XX – A: Company Law and Secretarial Practice 1. Voting and Poll. Powers of Tribunal. Resolutions. Notice. Doctrine of Constructive Notice and Doctrine of Indoor Management. Proxy. Effects of registration. Creation of Charges. Powers of National Satisfaction Tribunal (NCLT). 7. Doctrine of Ultra Virus. Preparation and Sanction of Schemes. Lucknow 3. Eastern Book Company. Chawla & Gupta: Company Law. Modes. Statement on Corporate Governance. Garg. Qualification. Company Secretary: Definition. Premier Book Company. Avtar Singh: Company Law. Kalyani Publishers. Commencement. Preparation of Auditor’s report. Kapoor: Corporate Laws & Secretarial Practice. 10. Winding Up: Meaning. C. Position. Liquidator – Duties. Powers of NCLT. Procedure. Arrangements. New Delhi 2. K. Reconstructions and Amalgamations: Legal provisions relating to Compromise. New Delhi . G. 9. Types. Kuchhal: Modern Company Law. Suggested Readings: 1. Consequences of Winding Up. Chairman’s Speech. Shree Mahavir Book Depot. Committee of Inspection. Rights and Duties. Compromises. Maintaining and Monitoring of Statutory Books / Registers prescribed under various provisions of the Company Law. Powers and Liabilities. Ludhiana (Hindi & English) 4. Reconstruction and Amalgamation. M. Consequences.8. XX-B: Industrial and Labour Laws 1. 1947 3. Allahabad . Central Book Agency. The Minimum Wages Act. 1923 7. S. Tanmann Allied Services (P) Ltd. Taxmann’s: Labour Laws. 1970 8. 1926 4. The Industrial Employment (Standing Order) Act. – III Group ‘L’: Corporate and Industrial Law Paper No. The Factories Act. 2. Mishra: Labour Laws. The Workmen’s Compensation Act. The Trade Unions Act. 1976 9. The Contract Labour (Regulation and Abolition) Act. 1936 5. 1948 6. The Industrial Disputes Act. N. 1946 Suggested Readings: 1. The Payment of Wages Act. 1948 2.B. The Equal Remuneration Act. Com. Differentiation from First Principle. XXI-A: Mathematics for Business 1. K. Matrices. M. Limit. Com. D. Consumer’s and Producer’s Surplus. Mehta & G. Successive Differentiation. New Delhi . Indeterminate Forms. Solution of Linear Equations by Matrix and Determinant Method.B. Demand. Sultan Chand & Sons. Business Functions Including Cost. Differentiation of Algebraic and Transcendental Functions. Determinants. Expansion of Functions. C. Maclaurin’s and Taylor’s Theorem. Poisson and Normal Distribution. Gupta & Man Mohan: Mathematics for Business Economics. 4. Maxima and Minima. Inverse and Rank of a Matrix. Integral. Theorem. Revenue. Partial Differentiation. – III Group ‘M’: Mathematics & Computer Paper No. K. TMH. Gupta. Continuity and Discontinuity. Input and Output Analysis. Madnani: Mathematics for Economists. New Delhi 3. Suggested Readings: 1. Reduction Formulae. P. J. Linear Programming: Graphic and Simplex Methods. Supply and Production Functions. Elasticity of Demand and Supply. Probability and Expected Value. 5. Kapoor: Business Mathematics. Sancheti & V. D. Irrational and Transcendental Functions. Binomial. 2. Leibnitz’s Theorem. Integration of Rational. Functions. B. Sultan Chand & Sons. K. New Delhi 2. Euler’s Theorem. 3. C. Definite Integral. Architecture: Token Ring. Recycling of Backups. Mesh.B. Gateway. Extranets. Bluetooth and Wi-Fi.. Models. Star. Administration. (b) Backup and Recovery – Backup policy. Security Levels. Components – NIC. Benefits. Primary delivery centre and disaster recovery site. Network Topologies – Bus. Distributed Databases. Ring. IDS.y Chain Management. Expert Systems. Chat servers. techniques. Internet servers. functionalities. (e) Network Security. 4. Introduction to 3-tier and “n” tier architecture (COM. Repeater. Advantages of LAN. WAN. Types (B2B. Hub. Electronic Fund Transfers (EFT). COM+). Server – Database. Treats and Vulnerabilities. Intranets. Inventory. Servers. Payment Portal. (b) Local Area Networks – Components of a LAN. Com. Print Server Servers. Decision Support Systems – An Overview. XXI-B: Computer Applications 1. Switch. Backup schedules. Router. C2C). Object Oriented Databases. Need. Mail. Applications of Internet. 3. TCP/IP. Computer Software: Application Software – Financial Accounting. CRM. (d) Data Mining and Data Warehousing – An Overview. Hybrid. Computer Networks & Network Security: (a) Networking Concepts – Need and Scope. B2C. 2. ISDN etc. Classification: LAN. Data Dictionaries. Client Server Databases. (d) Data centres: Features and functions. (c) Mobile Commerce. Knowledge Databases. Limitation of Single user systems and need for Client Server Technology. Network Operating System. – III Group ‘M’: Mathematics & Computer Paper No. (c) Usage of systems Software like program library management systems and tape and disk management systems – features. Electronic Data Interchange (EDI). MAN. Modem. Suppl. Payroll. Data Base Management Systems: (a) DBMS Models and Classification: Need for Database. Internet Protocols. Bridge. advantages. Ethernet Transmission Technologies and Protocols – OSI. Client Server. VPN. Specialized Systems – Enterprise Resource Panning (ERP). Frequent Checking of recovery of Backup. E-commerce Security. Offsite Backups. Artificial Intelligence. DML and DDL (Query and Reporting). (b) Ecommerce – Nature. (c) Client Server Technology. Peerto-Peer. Internet and other Technologies: (a) Internet and World-Wide-Web. Application. . Transaction servers. (b) Types of Decision Tables.S. New Central Book Agency (P) Ltd. Steps in preparing a limited entry decision table. Chand & Company. 2. Business Information Systems . Program Analysis. . Suggested Readings: 1. S. Advantages and disadvantages of decision tables. Flowchart for a decision table. Vikas Publishing House. Khandare. Flowcharts and Decision Table: (a) Programming process.5. Computer Science and Information Technology – S. Flowcharts. Program flowcharts. Information Technology and Computer Applications – Prabir Chakravarty.Muneesh Kumar. 3.