B.Com.Examination Paper No Name of Paper Marks PART - I First Semester 1 2 3 4 Business Organisation & Management Financial Accounting Principles of Micro Economics Choose any one of the following (i) Hindi - A (ii) Hindi - B (iii) Urdu - A (iv) Urdu - B (v) Punjabi - A (vi) Punjabi - B (vii) Sindhi (viii) Assamese (ix) Tamil (x) Bengali (xi) Manipuri (xii) Telgu (xiii) Oriya (xiv) Marathi (xv) Kannada (xvi) Malyalam (xvii) Gujarati OR (a) History of India uuto Eight Century AD (b) History-Cultures in the Indian Sub-Continents (c) Political Theory and Thought (d) Ethics: Theory and Practice 100 100 100 100 Second Semester 5 6 7 8 Business and Industrial Laws Corporate Accounting Macro Economics English 100 100 100 100 B.Com. Examination Paper No Name of Paper Marks PART - II Third Semester 9 10 11 12 Business Mathematics and Statistics Company and Compensation Laws Economics Development and Policy in India (i) Business English (ii) Punjabi - A (iii) Punjabi - B (iv) Sindhi (v) Assamese (vi) Tamil (vii) Bengali (viii) Manipuri (ix) Telgu (x) Oriya 100 100 100 100 Fourth Semester 13 14 15 16 Cost Accounting Income Tax and Auditing Economic Regulations of Domestic and Foreign Exchange Markets Business Communication 100 100 100 100 PART - III Fifth Semester 17 18 19 20 Financial Management Computer Applications in Business Corporate Governance, Business Ethics and CSR Industrial Economics 100 100 100 100 Sixth Semester 21 22 23 24 Marketing Management Business Environment Organizational Psychology and Behaviour International Trade 100 100 100 100 B.Com. Semester Course B.Com Semester I Paper No. : 1 (Main) BUSINESS ORGANISATION AND MANAGEMENT Duration : 3 hrs. Max. Marks: 100 Lectures: 60 Objective: The course aims at providing a basic knowledge to the student about the organization and management of a bu siness enterprise. Unit : I Business System and Contemporary Business Environment. Forms of Business Organisation including LLP. Entrepreneurial Process – Idea generation, Feasibility study. Basic considerations in setting up a business enterprise. Emergi ng trends in business: outsourcing, service sector and e -commerce 16 Lectures Unit – II The Process of Management. Planning – Decision Making. Strategy For mulation. Organising – Basic considerations. Departmentation - functional, project, matrix and network. Delegation and decentralization of authority. Dynamics of group behaviour. 12 Lectures Unit-III Leadership: Concept, Mana gerial Grid, Situational Leadership. Motivation: Concept and Theories – Maslow, Herzberg, McGregor and Ouchi. Control: Concept and Process . 12 Lectures Unit-IV Conceptual Framework of Marketing Management, Financial Management, and Human Resource Management 8 Lectures Unit – V Change Management: Resistance to change and strategies to manage change, Conflict levels, causes and resolution. Functional and Dysfunctional a spects of conflict. 12 Lectures Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007 1 Significance.Com.Com Semester I Paper No. From receipts and payments account with additional information and vice -versa Preparation of Balance Sheets (opening and closing) from receipts and payments account and income expenditure account and additional information. Marks: 100 Lectures: 60 Objective: To make the student familiar with generally accepted accounting principles of financial accounting and their applications in business organizations excluding corporate entitles. (iii) Accounting Process: From recording of transactions to preparation of final accounts. Max.B. Limitations of Financial Accounting. Accounting for Hire Purchase Transactions. accounting treatment including provision for depreciation accounting. Accounting treatment in the books of the consignor and consignee. (Memorandum joint venture account). 12 Lectures Unit – II Consignment and Joint Venture Accounts: (i) Consignments: Features. University of Delhi. diminishing balance method. 12 Lectures Department of Commerce. Change of method as per revised AS -6. Delhi School of Economics. Accounting Standards: Meaning. Journal entries and ledger accounts in the books of Hire Vendors and Hire purchaser for large value items including Default and repossession. 12 Lectures Unit – III Depreciation Accounting: Meaning of depreciation. Records M aintained by co. Methods of depreciations: straight line method. causes. Generally Accepted Accounting Principles (GAAP). (ii) Joint Ventures: Accounting procedures: Joint Bank Account. Unit – I (i) Financial Accounting: Nature and scope.venturer of (a) all transactions (b) only his own transactions. Semester Course B. (iv) Final Accounts of Not-For profit Organisation. factors affecting d epreciation. : 2 (Main) FINANCIAL ACCOUNTING Duration : 3 hrs. objects of providing depreciation. Delhi-110007 2 . (ii) Basic Concepts and Conventions. 12 Lectures Department of Commerce. 12 Lectures Unit – V Dissolution of Partnership Firms: Legal Position. Delhi-110007 3 . Accounting for simple dissolution.Com. Murray in case of insolvency of partner(s) (excluding piecemeal distribution and sale of a firm to a company).B. University of Delhi. Semester Course Unit – IV Inland Branches: Dependent branches only and Ascertainment of Profit by Debtors method and Stock and Debtors method. Delhi School of Economics. Applications of rule in case of Garner Vs. Income and substitution effect. Costs in the long run. Consumer’s equilibrium. Delhi School of Economics. 8 (including appendix) Lectures 10 (a). Interference curves. Budget line. Isoquants. (c). University of Delhi. Semester Course B. Costs : Costs in the short run. Criticisms of the law of demand. Max.B. Production: Firm as an agent of production. Elasticity of demand and supply. Economics & Diseconomies of scale. Topic 3 : Production and Cost Reading:Ch. Equilibrium of the firm. shift insupply curve. Delhi-110007 4 . movements vs. Profit maximization and cost minimization.Com. Topic 2 : Consumer Theory Reading : Ch. Application of demand and supply.1) Duration : 3 hrs. 6 -7 (including appendices) Lectures 15 (a). (b). Ordinal Utility theory : (Indifference curve approach) : Consumer’s preferences. Law of variables proportions. : 3 (Main) PRINCIPAL OF MICRO ECONOMICS (ECO. Determinates of Supply. Demand & Supply : Determinates of demand. Market equilibrium and price determination. Price consumption curve and the derivation of demand curve for a commodity. Concepts of Production function. Department of Commerce. shift in demand curve. Return to scale . Marks: 100 Lectures: 75 Reading : Ch. 1 – 5 Lectures 10 Topic 1 : Introduction (a). (b).Com Semester I Paper No. Movement along a supply curve vs. Technological Change : the very long run. 14 Lectures 10 Demand for factors. (i) Theory of monopolistic competition : Assumption. Cooperative vs. decreasing and constant cost industry. Functional Distribution of Income. Theory of a firm under perfect competition. Department of Commerce.Com. Allocative efficiency under perfect competition. Short – run Equilibrium. Delhi-110007 5 . 9 – 11 Lectures 15 (a).B. Equilibrium of the firm in the short run and long run. Price discrimination. THEORY OF MONOPOLY FIRM : Short run long run equilibrium of monopoly firm. Delhi School of Economics. Demand & Revenue. backward bending supply curve for labour concepts of economic rent. Concepts of supply curve under monopoly. Allocative inefficiency & dead weight loss monopoly. (b). Supply of factor. Non – cooperative Behaviour & dilemma of oligopolistic firms. monopoly and imperfect competition. (ii) Oligopoly: Causes for the existence of oligopolistic firms in the market rather than perfect Competition. Concepts of excess capacity. THEORY OF PERFECT COMPETITION : Assumption. IMPERFECT COMPETITION: Difference between perfect competitions. Empirical relevance. Topic 5: Income distribution and Factor Pricing Reading Ch. Semester Course Topic 4 : Market Structures Reading : Ch. Long run Equilibrium. University of Delhi. The long run industry supply curve: increasing. (c). Malayala m. Punjabi.One of the Modern Indian Languages viz. Hindi Urdu Bengali Sindhi Tamil Gujarati Telugu Marathi Kannnada Malayalam Punjabi Assamese Manipuri Candidates who did not offer Hindi. Delhi or Matriculation Examination of an Indian University or an Examination conducted by some public body in India and recognized as equiva lent to either of the aforesaid examinations shall be permitted to offer any one of the following subjects: Paper I: History History of India Upto Eight Century A. Delhi School of Economics. Assamese or Manipuri. University of Delhi. Delhi-110007 6 .Com. Semester Course B. Sindhi. Tamil.Com Semester I Paper No. Bengali.B. Urdu. Telugu. : 4 (Main) Humanities Group: . Or Cultures in the Indian Subcontinents Political Science Political Theory and Thought Philosophy Ethics: Theory and Practice Department of Commerce. Marathi. Kannada.D. for the Senior School certificate Examination of the Central Board of Secondary Education. Gujarati. Delhi School of Economics.B. Delhi-110007 7 .Com. Semester Course Department of Commerce. University of Delhi. Delhi-110007 8 .Com. Delhi School of Economics. Semester Course Department of Commerce. University of Delhi.B. B. Semester Course Department of Commerce. Delhi School of Economics. Delhi-110007 9 .Com. University of Delhi. Com.B. University of Delhi. Delhi-110007 10 . Delhi School of Economics. Semester Course Department of Commerce. Semester Course Department of Commerce. Delhi School of Economics.B. University of Delhi.Com. Delhi-110007 11 . : 4 (Main) PUNJABI COMPULSORY ‘A’ (Note: For candidates who opted for Punjabi in XII th class) Duration : 3 hours Max. 5. Semester Course B.B. Punjabi Karak ate Karakan de Bhed. Commerce ate daftri Shabdawali. 2. Punjabi Short-Story: ‘Pairran’ edited by Dalip Kaur Tiwana. Pronoun te Visheshann di Padvand). 3.Com Semester I Paper No. Parkarji Takneeki Shabdawali: Banking Shabdawali. Marks = 100 75 + 25 (Internal Assessment) 1. Parivarak te Samajak Patter . Delhi School of Economics.Vihar Padvand (Noun. 4. Sahitik Takniki Shabdawali. Department of Commerce. Delhi-110007 12 .Com. Compute Takniki Shabadali Chithi Pattar Likhnna: Sarkari Patter. University of Delhi. daftari suchna. ‘Parian’ (drama). 4. Semester Course B. Shabad Jorr ted Shabad Jorran de Nem. Noun te usdian kisaman. Rasami pattar vihar. Ling. sankhep karma ted viakhia karni. 200 3. Arsee Publishers. Reporting karma: Samachar Likha nn di vidhi ate tatt. Karak. press note. Delhi School of Economics. 5.B. Marks = 100 75 + 25 (Internal Assessment) 1.Com. Delhi. : 4 (Main) PUNJABI COMPULSORY ‘B ’ (Note: For candidates who opted for Punjabi in X th Class and also for those who for some reasons could not opt for it at any level) Duration : 3 hours Max. telegram. Gurcharan Singh Jasuja. daftari adesh.Com Semester I Paper No. 2. Delhi-110007 13 . University of Delhi. Department of Commerce. Samacharan de Prakar. Vachan. express pattar. Com Semester I Paper No. : 4 (Main) SINDHI Duration : 3 hours Total Marks = 100 75 + 25 (Internal Assessment) 1. K. New Delhi Prose Non-fictional Book: Sindhi Sahitya ji Jhalak By: Dr. M. New Delhi – 95 Modern Poetry Book Jotwani Motilal (ed. Vivek Vihar. New Delhi – 95 2.B. M.) Sindhi Kavita Sangrah National Book Trust.Com. Semester Course B. 3. Jetley D -127. Department of Commerce. Jetley D-127. Functional Sindhi Grammer based on prescribed text Text: Sindhi Bhasa (Vyakaran aur Prayag) By Dr. Delhi-110007 14 . Vivek Vihar. Delhi School of Economics. K. University of Delhi. Lawyers Book Stall. Guwahati. 2001 The following poems are recommended: ‘Golap’ by Raghunath Chaudhari ‘Atitak Negaba Pahori’ by Jatindranath Duwara ‘Natghar’ by Nalinibala Devi Prose Books: a) asamiya Sahityar Samiksatmak ltibritta by Dr.Com Semester I Paper No. Saitendra Nath Sarmah Arunodoi Press. Functional Grammar Modern Poetry Book: Sanyasan. By Dr. Ed. 2. Department of Commerce.Com. 1999 b) ‘Purani Asamiya Sahitya’ by Dr. Guwahati. Marks = 100 75 + 25 (Internal Assessment) 1. Banikanta Kakoti. University of Delhi. Maheswar Neog Lawyers Book Stall. Delhi-110007 15 .B. : 4 (Main) ASSAMESE Duration : 3 hours Max. Semester Course B. 1999 3. Guwahati. Delhi School of Economics. Broadway. 3. Department of Commerce. Marks = 100 75 + 25 (Internal Assessment) 1. 184. : 4 (Main) TAMIL Duration : 3 hours Max. Semester Course B. Ist Floor Kazamejor Salai. Delhi-110007 16 . N. Chennai: 2006 Modern Poetry Nanjil Nattu Marumakkal Vazhi Manmiyam By Kavimani Desika Vinayakam Pillai. Chennai: 1998 2. Paari Nilayam.Com Semester I Paper No. Samy Yamarolk Pathippagam.Narrative ‘Vengalarajan Kathai’. Delhi School of Economics.B. 15-A. Chennai: 1998 Prose Tamilarin Kadalvazhi Vaanikam by R. Egmore. University of Delhi.Com. Published by the Institute of Asian Studies. Folk. Shyahiter Poridhi c. Delhi School of Economics. terminologies used in Commercial transactions] Technological Study a.Com Semester I Paper No. Department of Commerce.Com. Commercial letter Essays To write an essay preferably on a commercial / Economic topic Essays Rajshakhar Basu Chalochinta [4 th Ed. Shadhinotar Sorup d. 4. Marks = 100 75 + 25 (Internal Assessment) 1. Reportage c. University of Delhi. : 4 (Main) BENGALI Duration : 3 hours Max. Semester Course B. Abonindronath Tagore Novel: Mahesweta Devi Murti [1 st Ed. 1985] a. Amader Porichod b. Delhi-110007 17 . Terminology [English to Bengali. 1979] 3. 2. 5.B. Bio-data b. Pishak Singh 18 Department of Commerce. L. Anganghal Singh Chandranadi – Dr. b. Loktak Mapanda H. Babu Singh Manipuri Sahityada Rinansa N. : 4 (Main) MANIPURI Duration : 3 hours Max. A study of Meitei Phonology by W. C. Nilakanta Singh 3. g. d. e. Modern Poetry Kanchi Sheireng (Selected Pieces) a.Published Manipur University. Minaketam Singh Sahitya Amasung Ras – Dwijamani Sharma Samaj Amasung Sanskriti – Ch. c. University of Delhi.B. Kamal Singh Kamalda A Minaketan Phut Path – Th. Prose Selection (Selected Pieces) Apunba Wareng. R. Canchipur Imphal Manipur a. Tombi Singh Androgi Mei. 1998 2. Semester Course B. b. f.Com. P. c. I. Imphal.Com Semester I Paper No. Remedial Manipuri by Prof. Delhi-110007 . Leibak Miyam – Sinam Krisna Mohan Singh Shumany Leela – Ayekpam Shyam Sundr Singh Manipuri Sahityada Romanticism Dr. Samarendra Singh Kadomdano Lamelsibu – E. Delhi School of Economics. g. e. K. Thodam b. 3 rd Ed. d. Manipuri. Functional Manipuri a. f. Kamal Singh Nirjanta Dr. Ibopishak Ingagi Nong – L.A. Tomehou Singh Published by The Student Store. Marks = 100 75 + 25 (Internal Assessment) 1. Narayana. Srirama Murthy Department of Commerce.Com. Delhi School of Economics. Chandrasekhara Reddy b) Chalam by Volga c) Suravaram Pratapa Reddy – by Kaluvu Mallayya d) Balagangadhara Tikak – by K. Delhi-110007 19 . Sahitya Academi.B. New Delhi 11001 (2002 Ed. Ravindra Bhawan.Com Semester I Paper No. : 4 (Main) TELUGU Duration : 3 hours Max. Visalandhra Publishing House. Semester Course B. Marks = 100 75 + 25 (Internal Assessment) 1. Hyderabad – 500 001 (1998) a) Gurajada Appa Rao by Prof. Sastry. R. History of Telugu Literature (Modern Period) Advent of Modernism – Bhava Kavita Abhyudaya Kavita – Novel – Short Story Drama – One Act Play – Biography and Autobiography. Hyderabad – 500 001 2. University of Delhi. Visalandhna Publishing House.) a) Kavyahomamu – by Madhunapantula Satyanarayana b) Ekanta Seva – by Venkata Parvateeswara Kavulu c) Penneti Pata – by Vidwan Viswam d) Mahaprasthanam – by Sri Sri e) Gaddiparaka – by Srirangam Narayanababu 3. Ref: Telugu Sahitya Charitnamu by Dwa Na. Modern Poetry Selection form Telugu Kavyamala. Modern Prose Selections from Telugu Kathakulu – Kathana Reetulu (Ed.) Madhurantakam Rajaram & S. Baikunthanath Pattanayak Sachidananda Routray. Marks = 100 75 + 25 (Internal Assessment) i. Cuttack. iii. Functional Grammar ii. Mahattawa Janmabhumi Satyara Path Smruti O Bismyara Saranatha : : : : Sashibhusan Ray. Prose: Text Prescribed: Sahitya. Cuttack Lessons: (poems) Phutiba Utkala Bhasa Kamalini Shephali Prati Shishu Srusti Konarka Gramapatha : : : : : Radhanath Ray. Delhi School of Economics.Com. University of Delhi. Modern Poetry Prescribed Text: Sahitya.Com Semester I Paper No. : 4 (Main) ORIYA Duration : 3 hours Max. Department of Commerce. 2001 by Board of Secondary Education. 2001 by Board of Secondary Education Orissa. Kuntala Kumari Sabat. Krushna Chandra Panigrahi Bhubaneshwar Bahera. Delhi-110007 20 .B. Semester Course B. Manoj Das. Binodchandra Nayak. social and material life. Developments from sixth to fourth centuries B. UNIT – II 6. Environment and People and their significance for understanding early India. : rise of territorial states emergence of cities. Society. University of Delhi.Com Semester I Paper No. UNIT – I 1. Palacolithie and Mesolithie Cultures: Sequence and Geographical distribution rock-art. The Mauryas: state. Advent of food-production: Neolithic Cultures. Department of Commerce.D.Com. 4. Art and architecture. Decline and Late Harappan Cultures: Chaleolithie cultures outside the Harappan distribution zone. art and religion. Marks = 100 Paper I: HISTORY OF INDIA UP TO EIGHTH CENTURY A. 2. Harappan Civilization: Origin and extent. economy and Religion as reflected in Vedic literature. political and economic organization. administration and economy. 5. The Aryan Problem. : 4 (Main) HISTORY Duration : 3 hours Max.B. Delhi-110007 21 . New religious movements. 7. Ashoka’s Dhamma. Semester Course B. polity. Iron Age Culture with special reference to PGW and Megaliths. 3. Survey of Source and Historiographical Trends: Region. Delhi School of Economics.C. Semester Course 8.Com. society and culture. Sangam Age. The Guptas and their contemporaries: state and administrative institutions social and economic changes.B. political and cultural (literature: religion. economy and culture with special reference to the Pallavas. art and architecture. Department of Commerce. Delhi School of Economics. religion. University of Delhi. 10.literature. Chalukyas and Vardhanas. Post-Mauryan Patterns: Social economic. Delhi-110007 22 . 9. art and architectu re) developments with special reference to India’s external trade and cultural interactions. Rubrics 5 to 10 should be taught with reference to recent studies on gender caste and property relations. literature. polity. Towards the Early Medieval: Changes in society. Mamallapuram (b) structural – temple architecture – Khajuraho complex and Tanjavur temple: (c) fort – Dalulatabad or Chittor forts: (d) palace. Colonial and Modern. (a) Department of Commerce. Form and Function (a) Rock cut.dargah at Fetehpur Sikri: (e) colonial – Lutyen’s Delhi.Com. Delhi School of Economics. Rise and Development of verna cular language and literature: A survey.Theatre: Classical. Architecture: Meanings. UNIT – II 3. Languages and Literature Sanskrit: Kavya – Kalidasa’s Ritusambhara: Prakrit: Gatha Saptsati Indo Persian Literature: Amir Khusro’s works: Urdu poetry and prose: Ghalib. 1.Classical and Folk Dance . (b) Carnatic classical Music. Painters and illustrated texts: (e) Modern – 23 4.Cola: (d) medieval idiom – Mughal Paintings. (c) Devotional music: bhakti and sufi. Marks = 100 2. Delhi-110007 . .B. Performing Arts a) Hindustani. Sculpture and Painting Silpashastric normative tradition: (b) Classicism -Narrative and Sculptural Mural fresco painting: (c) post Classicism – Pallava. Folk. University of Delhi. Max. Semester Course OR PAPER II: CULTURES IN THE INDIAN SUBCONTINENT Duration : 3 hours UNIT – I A Definitions of Culture and its various aspects (i) Perspectives on Cultures: Indian Cultural traditions: An overview (ii) Plurality of Cultures: Social Content of Culture. Patronage and Audiences Court Merchant groups and communities Culture as Communication.Com. Communication. Benga l School.B. 5. Delhi-110007 24 . Fairs and fasts Links with tirtha pilgrimage and localtions Textile and Crafts: the Culture of Food 6. Amrita Shergil and Progressive Artists. Ravi Varma. Popular Culture Folk Lorc and Oral tradition of kathas. Nationalism and the issue of Culture: Institutions of Cultural Practices: Colonial and Post Colonial. University of Delhi. Legends and proverbs Linkage of bardic and literary traditions. Festivals. Narratives. Semester Course Company school. Delhi School of Economics. Department of Commerce. B. 3. Equality. Civil. Indian Thought: Thinkers and Themes i. B. Liberty. What is Politics? What is Political Theory? The Relevance of Political Theory Why Study the History of Politic al Thought? 2. ii. Justice. v. Aristotle on Citizenship Locke on Rights and Property Rousseau on Inequality J. Society and State. v. iii.Com Semester I Paper No. d. Kautilya on State Gandhi on Swarj Ambedkar on Social Justice Nehru and Lohia on Democracy Periyar on Identity Department of Commerce. a. Delhi School of Economics. Concepts: Democracy. iii. c. Semester Course 1. b. Delhi-110007 25 . Rights. Marks = 100 1. ii. Identity. Mill on Liberty and Democracy Marx on State c. S.Com. a. Citizenship. Western Thought: Thinkers and Themes i. b. Property. iv. : 4 (Main) POLITICAL SCIENCE – POLITICAL THEORY AND THOUGHT Duration : 3 hours Max. University of Delhi. iv. Semester Course B.Com. University of Delhi. : 4 (Main) ETHICS: THEORY AND PRACTICE Duration : 3 hours Max. Delhi-110007 26 .Com Semester I Paper No. Delhi School of Economics.B. Deontological and Consequentialist Ethics Section B: Suicide Euthanasia Capital Punishment Section C: Nishkama Karma Gandhi’s concept of Ahimsa Department of Commerce. Marks = 100 Section A: Nature and scope of Ethics General Introduction to Virtue Ethics. Wages. Delhi School of Economics. Contributions. Contractual Capacity. Whistle Blowing. Max. Void Agreements. Mode of Payment.The Payment of Bonus Act. Extent and Limitation of Liability of LLP and Partners. Factory. Sale and Agreement of Sell. Eligibility for Bonus. Kinds.B. Partners. Free Consent. Employer. Available Surplus. Establishment in Public Sector. Registered Office of LLP and Change Therein. Incorporation Document. Disqu alifications Department of Commerce. Financial Disclosures. 19 36 Definitions: Employed Person. Designated Partners. Salary or Wage. LLP Agreement. Time of Payment of Wages. Partners and their Relations. Responsibility for Payment of Wages.Payment of Wages Act.Com. Course Contents: Unit I-The Indian Contract Act. Unpaid Seller and his Rights 9 Lectures Unit III-The Limited Liability Partnership Act. Determination of Bonus. 1872 Contract-Meaning and Essentials. Annual Return. Consideration. Conversion to LLP.Com Semester II Paper No. Winding Up and Dissolution 15 Lectures Unit IV. Change of Name. Establishments. Delhi-110007 27 . Transfer of Property in Goods. : 5 (Main) BUSINESS AND INDUSTRIAL LAWS Duration: 3 hrs. Contract of Indemnity and Guarantee . 2008 Salient Features of LLP. Employer. Deductions from Wages and Fines. Incorporation by Registration. Calculation of Bonus. Nature of LLP. Fixation of Wage Period. Case studies and problems involving issues in business and industrial laws are required to be discussed. Quasi Contracts. Allocable Surplus. Modes of Discharge of Contracts. Off er and Acceptance. Industrial or other Establishment. University of Delhi. 1930 Meaning of Contract of Sale. Conditions and Warranties. Employee. Marks: 100 Lectures: 60 Objectives: To familiarize the students with the understanding and pr ovisions of business and industrial related laws. 15 Lectures Unit II-The Sale of Goods Act. 8 Lectures Unit V. Remedies of Breach of Contracts. Semester Course B. 1965 Definitions: Accounting Year. Employee.Payment of Gratuity Act.B. Set on and Set off of Allocable Surplus. Payment of Minimum and Maximum Bonus. Deductions of Certain Amounts from Bonus Payable. Payment of Gratuity. Forfeiture of Gratuity.Com. Continuous Service. Recovery of Bonus from an Employer. University of Delhi. Employer’s Duty to Determine and Pay Gratuity. Delhi School of Economics. 5 Lectures Department of Commerce. Recovery of Gratuity. Delhi-110007 28 . Adjustment of Customary or Interim Bonus. Penalties . 8 Lectures Unit VI. 1972 Applicability and Non.Applicability of the Act. Semester Course for Bonus. Time Limit for Payment of Bonus. Employer. Com. Max. (ii) Accounting for Internal Reconstruction (excluding preparation of scheme for internal reconstruction). 12 Lectures Unit. Marks: 100 Lectures: 60 Objective: To make the student familiar with corporate accounting procedures. Unit-I (i) Accounting for share capital – Issue. Semester II Paper No. forfeiture and Reissue of forfeited shares. Delhi-110007 29 . Delhi School of Economics.Com. University of Delhi. 12 Lectures Unit–IV Cash Flow Statements: Meaning. Profit and Loss Appropriation Account and Balance Sheet in a ccordance with the provisions of the existing Companies Act (Excluding Managerial Remuneration). Limitations of cash flow statement. (ii) Redemption of preference shares including buy-back of equity shares. 12 Lectures Unit. : 6 (Main) CORPORATE ACCOUNTING Duration: 3 hrs. Usefulness.B.III (i) Accounting for Amalgamation of Companies with reference to Accounting Standard-14 issued by the Institute of Chartered Accountant of In dia (excluding inter-company transactions and holdings). Preparation of a cash flow statem ent in accordance with Accounting Standard 3(Revised) issued by the Institute of Chartered Accountants of India. (only indirect method).II Issue and Redemption of Debentures Final Accounts of Limited Liability Companies: Preparation of Profit and Loss Account. 12 Lectures Department of Commerce. Semester Course B. Delhi School of Economics. Interest Coverage Ratio. proprietary ratio. significance and limitations . Semester Course Unit-V Financial Statements Analysis: Meaning and objectives. University of Delhi. DPS and Pric e – earning ratio. Activity Ratios: Stock turnover Ratio and Debtors turnover Ratio. Capital gearing Ratio. Operating profit ratio. Return on equity (ROE). Delhi-110007 30 . Ratio Analysis: Advantages. EPS. Net Profit Ratio. Techniq ues of Analysis. Return on equity share holders fund. Solvency Ratios: Debt -equity Ratio. Return on investment (ROI). Profitability Ratios relate d to sales: Gross profit Ratio.Com. Profitability Ratios related to investments: Return on total assets (ROTA).Liquidity Ratios: Current Ratio. 12 Lectures Department of Commerce. Acid Test Ratio.B. 6. 5. National Income Determination in an Open Economy with Government 10 Fiscal Policy – Impact of Changes in Govt. Net Export Function. Delhi-110007 31 . APS.B. Money Supply and Credit Creation and Monetary Policy. Quality Theory of Money. Equilibrium GDP. : 7 (Main) MACRO ECONOMICS Duration : 3 hrs. Joint determination of National Income and rate of Interest. 4. University of Delhi. Aggregate Supply in Short Run and Lang Run. Concepts of MPS. Money in a Modern Economy 10 Concepts of Money in a Modern Economy. Delhi School of Economics. 2. Aggregate Expe nditure – Consumption Function. Marks: 100 Lectures: 60 5 1. National Income Determination 15 Actual and potential GDP. The Concepts of Multiplier 3. Introduction to Macroeconomics What is Macroeconomics? Macroeconomics Issues in an Economy. Monetary Aggregates. Max.Com.Com. Expenditure and Taxes. Investment Function. APC. Autonomous Expenditure. Semester Course B. Department of Commerce. Net Exports and Equilibrium GDP. Liquidity Preference and Rate of Interest. GDP and Price Level in Short and Long Run 10 Aggregate Demand and Aggregate Supply. Multiplier Analysis with AD curve and Price level Changes. Semester II Paper No. MPC. IS – LM Analysis 10 Derivation of IS and LM Functions. Demand for Money. University of Delhi. Sinha.B.C. Delhi-110007 32 . K. Oxford University Press. Delhi School of Economics. Semester Course B. Kaushik and K.Com. Department of Commerce.Com. Marks: 100 Text book Prescribed – English for Students of Commerce Edited by J. New Delhi. Semester II Paper No. 8 English (Language 2) Duration: 3 hours Max. Delhi School of Economics. revenue and profit. Use of simple calculator is allowed.1 Simple and compound interest. Marks: 100 Lectures: 60 Objective: The objective of this course is to familiarize students with the applications of Mathematics and statistical techniques in business decisions process. Delhi-110007 33 . Trignometrical functions are not to be covered. Concepts of limit. Max. 9 (Main) BUSINESS MATHEMATICS AND STATISTICS Duration: 3 hrs.1 Mathematical functions and their types – linear.Com. quadratic. Maxima and Minima of functions (involving second or third order derivatives) relating to cost. Finding inverse of a matrix through adjoint. Compounding and discounting of a sum using different types of rates. and continuity of a function. Types of matrices.3 Applications of differentiation – elasticities of demand and supply. 5 Lectures Unit III: Basic Mathematics of Finance: 3. Semester III Paper No. Rules of differentiation – simple standard form 2 Lectures 2. effective and continuous – and their inter-relationships.2 Concept of differentiation. 3. Proofs of theorems / formulae are not required. Rates of interest – nominal. Algebra of matrices. Semester Course B.B. 3 Lectures 1. 2. 7 Lectures Department of Commerce.2 Calculation of values of determinants up to third order. University of Delhi. Adjoint of a matrix. polynomial. 2 Lectures Unit II: Calculus 2.1 Definition of a matrix. PART – A: BUSINESS MATHEMATICS (Marks: 20) Unit I: Matrices and Determinants 1. 1 Lectures 2.Com. Applications of matrices for solution to simple business and economic problems. Notes: 1. Construction of index numbers: Aggregative and average of relatives – simple and weighted. University of Delhi. standard deviation. 5 Lectures Department of Commerce.quartiles.2 Regression Analysis: Linear regression defined. Range.2 Trend analysis. 5 Lectures Unit II: Bi-Variate Analysis 2.1 Components of time series.B. and variance. 5 Lectures 2. deciles. 1 Lecture 4. quartile deviation. Finding trend by moving average method. 7 Lectures Unit IV: Time Series Analysis 4. Semester Course PART – B: BUSINESS STATISTICS (Marks: 40) Unit I: Univariate Analysis Descriptive Statistics: 1. and measurement.2 Measures of Variation: absolute and relative. Fitting of linear trend line using principle of least squares. Delhi School of Economics. and percentiles (including graphic determination).1 Measures of Central Tendency (a) Mathematical averages: Arithmetic mean. 1.Com. additive and multiplicative models. Delhi-110007 34 .1 Meaning and uses of index numbers. Regression equations and estimation 5 Lectures Unit III: Index Numbers 3. Geometric mean and Harmonic mean: Properties and applications.1 Correlation: Meaning. Tests of adequacy of index numbers. mean deviation. Karl Pearson's co -efficient and rank correlation. Construction of consumer price indices. 12 Lectures (b) Positional Averages: Mode and median and other parti tion values . Demat System. University of Delhi. Types of Companies. National Company Law Tribunal (NCLT). Corporate Identity Number (CIN). Benefits. Contributio ns. Rating Agencies 6 Lectures Unit–V: Employees State Insurance Act. Online Registration of Company. Meetings: Meeting of Board of Direc tors. Pre -incorporation Contracts.Com. Delhi School of Economics. Provisional Contracts. Forfeiture and Surrender of Shares. Statement in lieu of Prospectus. Case studies and problems involving issues in Company and Compensation Laws are required to be discussed. Polls. Clause 49. 10 Lectures Unit–III: Directors: Appointment. Misrepresentation of Prospectus. MCA-21. Articles of Association. Resolutions and Minutes. Provisions relating to Payment of Dividend.Com Semester III Paper No. Semester Course B. Investor’s Education and Protection Fund. Memorandu m of Association. Corporate Governance. 1948 Applicability of the Scheme. Delhi-110007 35 .B. 10 Lectures Unit–IV: Emerging Issues in Company Law: Producer Company. Small Company. Legal Position and Powers. Red -herring Prospectus. Max. Chairman. Proxy. Independent Director. Rights Issue. Abridged Prospectus. Wages. Marks: 100 Lectures: 60 Objectives: To familiarize the students with the understanding and provisions of Company and Compensation Laws. Buy Back of Shares. Audit Committee. Quorum. Online Filing of Documents. Share Capital: Issue and allotment of shares. 10 Lectures Department of Commerce. CSR. Requisites of a valid Meeting: Notice. Book Building. Unit–I: Company: Definition. Formation of a Company. Characteristics. Manufacturing Process. Lifting of Corporate Veil. 10 Lectures Unit–II: Prospectus: Contents. ESI Corporation. : 10 (Main) COMPANY AND COMPENSATION LAWS Duration: 3 hrs. Shelf Prospectus. Partial and Permanent Disablement. Promoters. Associate Company. Director Identity Number (DIN). Agenda. Meeting of Shareholders. Standing Committee and Medical Benefit Council. Adjudication of Dispute and Claims. Qualification and Disqualification. Factory. Postal Ballot. Definitions: Personal Injury. Insider Trading. One Person Company (OPC). Bonus Share. Accident. Employer. Inspectors 7 Lectures Unit–VII: Workmen’s Compensation Act.B. Fixing Minimum Rates of Wages. Compensation. Commissioner. University of Delhi. Wages in Kind. Minimum Rate of Wages. Contracting. Definitions: Employer. Central Advisory Board. Workmen. Partial and Total Disablement. Procedure for Fixing and Revising Minimum Wages. Advisory Board. 7 Lectures Department of Commerce. Wages. Injury. Employee. Delhi-110007 36 .Com. Semester Course Unit–VI: Minimum Wages Act. 1948 Objectives and Applicability of the Act. 1923 Definitions: Dependent. Employer's Liability for Compensation. Delhi School of Economics. Com. Private sector. Relative roles of large and small scale. 10 3. poverty removal modernisation and competitiveness. 5 2. Centre State financial relation.B. Semester III Paper No. Delhi School of Economics. 5 Department of Commerce. : 11 (Main) ECONOMICS DEVELOPMENT AND POLICY IN INDIA Max. Industry: Industries Policy: pre and post 1991. inequality reduction. 15 Section B: Sector Aspects of Indian Economy 1. Characteristics of underdevelopment countries with special reference to India. Marks: 100 Lectures: 60 Section A: Issues in Development and Planning with reference to India 1. Price: Monetary and Fiscal policies. Mobilisation of Internal and External finances. 10 3. economic reforms). Factors in development: Capital formation (physical and human). Issues in Indian Planning. University of Delhi. Foreign Trade: Role and importance of foreign trade in India. The balance of trade and balance of payments situation.Com.) 15 2. Saving and investment. institutio nal factors. Public vs. self – reliance. role of technology: sustainability. Objective and critical evaluation (Growth. Employment generation. Semester Course B. Foreign Direct Investment. Delhi-110007 37 . The role and forms of foreign capital (Foreign Institutional Capital. 2 Types of Communication 1. Semester III Paper No. Formal b.Com.3 Communication in Organisations 1. Delhi School of Economics.1 Business use of the internet a. Office orders d. Email b.4 Business use of sms. Informal Unit – II Cultural Components of Communication 2.B. Enq uiries Unit – IV E-Correspondence 4.2 Internet etiquette 4. Letters d. Introduction to the Essentials of Business English 1. Notices 3. Circulars b. fax 4.1 Conventions.3 Business use of telecom.5 Tone a. values 2. Semester Course B. Circulars b. Domain 4. Delhi-110007 Max.2 External business correspondence a. Marks = 100 38 . Attachments c. Orders.1 Internal business correspondence a. perceptions. University of Delhi.4 Business English vocabulary 1. Website d. c. 12 BUSINESS ENGLISH Duration : 3 hours Unit – I 1.2 Cultural variables 2. Unit – V Oral Business Communication Department of Commerce.4 Components of effective communication Unit – III Routine Business Correspondence 3.Com. Memos C.1 What is Business English? 1.3 Gender sensitivity 2. Com.2 Outline of long reports 6. Use of appropriate symbols Department of Commerce.B.1 Types of short reports 6.2 5. Delhi-110007 39 .5 5. University of Delhi.4 5.3 5. Section headings b. Delhi School of Economics.6 Telephone Skills Interviews Meetings Group Discussions Negotiations Presentations Unit – VI Writing Short Proposals and Reports 6. Semester Course 5.3 Organisation a.1 5. Sub-headings c. Medieval and Modern Punjabi Poetry: ‘Kavitanjali’. 12 Punjabi Compulsory ‘A’ (Note: For Candidates who opted for Punjabi in XIIth class) Duration : 3 hours Max. Vikas. University of Delhi. Electronic Media de Punjabi Bhasha Sahit te Sabhiachar uppar Assar Jan Punjabi T. Marks = 100 75 + 25 (Internal Assessment) Syllabus 1. Tipnni ate Featurre Likhna. edited by Dr Tarlochan Singh Bedi.B.Com. Seema te Sambhavana. 4. Delhi-110007 40 . 3. Channelan da Bhavikh.V. Semester III Paper No. 2. Seema te Sambhavana. Punjabi Shabad Jorran de Viakarannak Aadhar.Com. Punjabi Pattarkari: Arambh. Delhi School of Economics. 5. Semester Course B. Department of Commerce. Punjabi Drama: ‘Rani Jindan’. Punjabii Bhasha ate Gurmukhi Lippi Dian Vishehtawan te Pichhokarr. Shabad Rechna Te Ik Viakarnak Roop ton Duje Viakarnak Roop di Rachan . Marks = 100 75 + 25 (Internal Assessment) Syllabus 1. University of Delhi. 4. Semester Course B. 3.Com. Arsee Publishers. Sahitik te Compute r Takniki Shabdawali. Delhi-110007 41 . Department of Commerce. Punjabi Vaak – Viont: Sidhant te Visheshtawan 2. Semester III Paper No. Parshasnik. 5. Banking.Com. 1997. by Harcharan Singh. 12 Punjabi Compulsory ‘B’ (Note: For candidates who opted for Punjabi in Xth class and also for those wh o for some reasons could not opt for it at any level) Duration : 3 hours Max.B. Delhi School of Economics. Delhi. Vivek Vihar. New Delhi – 95 4. 12 SINDHI Duration : 3 hours Max. New Delhi – 95 2. Short Stories: Visariyan na visran by Loknath Jetley Sindhi Book Trust. Mumbai 3. Novel: Ajho’ by Hari Motwani Sindhi Kooj Publication. Shaheed Bhagat Singh Marg. Jetley D-127. D-127. Semester III Paper No. Text: Sindhi Bhasa (Vyakaran aur Prayag) By. Delhi-110007 42 . University of Delhi.K. M. Vivek Vihar. Delhi School of Economics. One Act Play: Kako Kalumal by Madan Jumani B-203/4 Chintamani Shankar lane. Semester Course B. Marks = 100 75 + 25 (Internal Assessment) 1.B. Functional Sindhi Grammer based On prescribed text.Com.Dr.Com. Mumbai – 67 Department of Commerce. Kandivalli. Guwahati. Semester Course B. Sailen Bharali Publication Board of Assam. Delhi School of Economics. ‘Patmugi’ by Laksminath Begbaruah b. 1996 Department of Commerce. ‘Sanskar’ by Mamoni Roisom Goswami 4. Guwahati. Guwahati.Com.Com. Functional Grammer 2. Novel: ‘ Bhanumuti’ by Padmanath Gohain Baruah Lawyers Books Stall. ‘Abujmaya’ by Rama Das c. One Act Play: ‘Parijat Haran’ by Srimanta Sankardev Lawyers Books stall. ‘Dharasap’ by Bhabendranath Saikai d. Marks = 100 75 + 25 (Internal Assessment) 1. 1998. Semester III Paper No.B. 12 ASSAMESE Duration : 3 hours Max. 2001 Following Stories are recommended: a. Short Stories: Galpa Manjari by Dr. Delhi-110007 43 . 3. University of Delhi. Girish Karnad Translated by Baavannam. Saravana Complex. Short Stories: Kangu Cirukataikal’ Edited by Perumal Murugan Kavya Publication Chennai: 2001 3. Chenna i: 2002 b) ‘Avvai’ by Ingulab Akaram Publications. Published by Kavya. 1995 2. 12 TAMIL Duration : 3 hours Max.Com. Semester III Paper No. Vella-p-pandara Theru. Marks = 100 75 + 25 (Internal Assessment) 1. Delhi-110007 44 . University of Delhi. Semester Course B. Chennai. Drama a) ‘Naga Mandalam’. 15 -B. Kumbakonam 612001: (2000) Department of Commerce. Novel ‘Uppuvayal by Sridhara Ganesan NCBH.B. Delhi School of Economics.Com. Semester III Paper No. Essay Interview of a Person 2.Com. Translation from English to Bengali 3. Semester Course B.B. Marks = 100 75 + 25 (Internal Assessment) 1. Delhi School of Economics. 12 BENGALI Duration : 3 hours Max.Com. Delhi-110007 45 . University of Delhi. Sarat Chandra Chattopadhyay Pandit Mosheri Abanindronath Tagore – Nalok Department of Commerce. Com. Lamandagi Laiman. A study of Meitei phonology by W. Birmani Singh.Com. Nongthak Khongnang E. Prakash e). Remedial Manipuri by Prof. Manipur (Latest Publication) c). Tamnalai – Kanhailal c). Manipur (Latest Publication) a). P. Dinamani Singh g). Delhi School of Economics. Shitaljit 3. K.C. Tirthajatra – A. Tomchou Department of Commerce. Semester Course B. Urokki Macha Urok . Samarendra b). Thoudam b).H. Manipuri Lila Macha (Selected Pieces) Published by Cultural Forum. Guno Singh. Bus Stop – A. 1990 Ima by R. Short Story Anaoba Manipuri Warimacha – Published by The Cultural Forum. Publication Imphal.B. 4.K. Tomehou Singh 2. Kunjamohan Singh f). 12 MANIPURI Duration : 3 hours Max. Kwakimacha Kwak. Binodini Devi d).N. Novel Khudol by H. Pukhrimacha – K. Marks = 100 75 + 25 (Internal Assessment) 1. Ijat Tanba. Delhi-110007 46 . Functional Manipuri a).M.L. University of Delhi. Semester III Paper No. B.Com. Semester Course B.Com. Semester III Paper No. 12 TELUGU Duration : 3 hours Max. Marks = 100 75 + 25 (Internal Assessment) 1. Drama Nijam by Rachakonda Viswanatha Sastry. Visalandhra Publishing House, Hyderabad 500001 (1971 2. Short Story Selections from Visalandhna Telugu Katha 1910 -2000 (Ed.) Prof. K. Viswanatha Reddy, Visalandhna Publishing House. Hyderabad – 500001 (2002) a). Mee Peremiti – by Gurajada Appa Rao b). Enduku Parestanu Nannaa – by Chaganti Somayajulu c). Paiki Vacchina Vaadu – by Kodavatiganti Kutumba Rao d). Alajadi – by Peddibhotta Subbaramaih e). Maarpu – by Madhavapeddi Gokhale 3. Telugu Essay Selection from Satavasanta Saahitee Manjeeraalu (Ed.) Prayaga Vedavathi & N. Venugopal, A. P. Library Association, Sri Sarvottama Bhawanam (Opp) Eenadu, Vijayawada – 520010 (2002) a). Vaitaalikulu – by Indraganti Sreekanta Sarma b). Raashtra Gaanumu – by N. Guruprasada Rao c). Neti Kaalapu Kavitwam – by K. Sampatkumaracharya d). Andha Sataabdapu Andhra Kavitwam – by Miniyala Ramakrishna e). Chivaraku Migiledi – by Vegunta Mohana Prasad Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007 47 B.Com. Semester Course B.Com. Semester III Paper No. 12 ORIYA Duration : 3 hours Max. Marks = 100 75 + 25 (Internal Assessment) i. ii. History of Oriya Literature Novel: Shasti by Kanhu Charan Mohanty Cuttack by Vidyapuri iii. Short Stories: Galpa Swalpa Stories are: Dukamunsi Rebati Dhulia baba Sabhya Jamidar One Act Play/play: : Fakir Mohan Senapati, Vidyapuri Cuttack iv. Ajira Ekankika Published by Board of Secon dary Education, Orissa, 2000. Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007 48 B.Com. Semester Course B. Com Semester IV Paper No. : 13 (Main) COST ACCOUNTING Duration: 3 hrs. Objectives: 1. To acquaint the student with basic concepts used in cost accounting and various methods involved in cost ascertainment systems. 2. To provide the student knowledge about use of costing data for planning, control and decision making. COURSE CONTENTS: Unit – I Introduction: Meaning, objectives and advantages of cost accounting, difference between cost accounting and financial accounting. Cost concepts and classifications, cost unit, cost centre, cost object. 7 Lectures Unit – II Accounting and Control of material cost: Issue of materials. Methods of pricing of material issues – FIFO, LIFO, Weighted Average. Inventory control – concept and techniques like fixing of stock levels, EOQ, ABC analysis, perpetual & periodic inventory systems, Material losses and their treatment. 8 Lectures Unit – III Accounting and Control of Labour Cost: Time keeping and time booking, concept and treatment of idle time, over time and labour turnover. 6 Lectures Unit – IV Overheads: Classification, allocation, apportionment and absorption of overhead. Treatment of over-and under-absorption. 8 Lectures Max. Marks: 100 Lectures: 60 Department of Commerce, Delhi School of Economics, University of Delhi, Delhi-110007 49 12 Lectures Unit – VIII Budgetary Control: Concept of budget and budgetary control. pricing decisions. Fixed and Flexible budgets. 12 Lectures Unit – VI Reconciliation of Cost and Financial Accounts 3 Lectures Unit – VII Marginal Costing. joint and by-products). Delhi-110007 50 . single output and Contract Costin g. Process costing (excluding treatment of work -in-progress. merits and limitations. Cost-Volume-Profit Analysis: Break-even analysis. Cash Budget. objectives. service costing (Transport Costing). 4 Lectures Department of Commerce. Delhi School of Economics.products mix. Decision making areas . Assumptions and uses.Com. make / Buy. University of Delhi.Meaning.B. Semester Course Unit – V Methods of Costing: Job Costing. Capital gains (excluding special cases) . Semester Course B. Delhi-110007 51 .Income from other sources excluding sec 2(22) Total income and tax computation . Residential status Scope of total income on the basis of residentia l status Exempted income under section 10 relevant for individuals Computation of income under different heads . 80E. 80GG. Delhi School of Economics. previous year.Deductions from gross total income (Sec.4 3. (ii) To provide basic knowledge and equip students with principles of auditing.4 Department of Commerce.3 3. agricultural income. 80G. person.1 3. gross total income.Salaries . assessee.1 2 2 2 Unit III 7 3 5 5 2 2 2 3 2 Unit IV 4.Aggregation of income and set-off and carry forward of losses .Computation of total income and tax liability of individuals Number of lectures 3 Unit II 2.Com.Income from house property .B.2 2.Com Semester IV Paper – 14 (Main) INCOME TAX AND AUDITING Duration: 3 hrs.Profits and gains of business or profession (only simple problems) . University of Delhi. assessment year. 80C. 80QQB. 1961.2 3. Section – A Lectures: 40 Unit Unit I S.5 4. 80U) . Max.2 4.3 4. No. Marks: 100 Lectures: 60 Objective: (i) To provide basic knowledge and equip students with application of principles and provisions in Income -tax Act.3 3. total income. 1. 80D.1 Contents Basic concept: Income.1 2.Income of other persons included in assessee’s total income . Internal Check (cash sales and payments of wages) and Internal Audit b) Audit Programmes 4. 3 Lectures 6. Delhi School of Economics. 3 Lectures 5.B AUDITING Lectures: 20 COURSE CONTENTS: 1. University of Delhi. contigent liabilities. sundry creditors. cash a t bank. stock-in-trade. scope. Types of Audit . cash purchases. investments. 2 Lectures 3. Auditing – meaning. receipt from debtors. and d uties b) Audit Report – Meanings and Types.statutory audit. The Audit Process: 5 Lectures a) Internal Control. qualification. objects and advantage 2. Delhi-110007 52 . cash in hand. 2 Lectures Department of Commerce. right. plant and machinery . loans. Audit of Joint Stock Companies 5 Lectures a) Company Auditor – appointment. interim audit and continuous audit. Verification of assets and liabilities – land and building.B. payment of wages. Vouching – cash sales. share capital. Semester Course Section .Com. payments to creditors. trade debtors. Semester Course B. Composition and Jurisdiction and the Manner in which complaint shall be made before the District Forum. Prohibition of agreements. focus market scheme. Unfair Trade Practice.1 Market Success and Market Failure Basic functions of government. Composition of Department of Commerce. Service. Complainant. Lectures 10 1. DEPB. Jurisdiction and Power of and procedure application to the National Commission. Agreement. Complaint.Com. Composition. Regulation of combinations. Jurisdiction. export promotion council. Anti -competitive agreements. Combination.. Competition Commission of India: Establishment of Commission. 2006. Vishesh Krishi and Gram Udyog Yojana.Com. Market failure. Enterprise.2 Foreign Trade Policy and Procedures Main Features: Served from India Scheme. Appropriate Laboratory. Marks: 100 Lectures: 75 Unit – I Regulation of Domestics Markets 1. Price. and SEZs. EPCG. Consumer Manufacturer Person. STPs. Procedure applicable to st ate Commissions.5 The Competition Act. University of Delhi. Restrictive Trade Practice. Composition. Lectures 5 1. etc. Small and Medium Enterprises Development Act. State Consumer Protection Councils and the District Consumer Protection Council.4 The Consumer Protection Act. 2002 Definitions-Acquisition. 15 (Main) ECONOMIC REGULATIONS OF DOMESTIC AND FOREIGN EXCHANGE MARKETS Duration: 3 hrs.. the meaning & cause. 1986 Definitions. Goods Person. Consumer. advance authorization scheme and DFRC.3 Industries Development Regulation An overview of current Industrial Policy. BPTs. Lectures 10 1. Bargaining Price.B. The Micro. Cartel. Lectures 10 1. Regulatory Mechanism under Industries Development and Regulation Act. Market efficiency. Appeal Provisions. Delhi-110007 53 . EOUs. Delhi School of Economics. Trade. EHTPs. Semester IV Paper No. Central Consumer Protection Council. public policy towards monopoly and competition. Abuse of Dominant Position. duty exemption and remission scheme. Max. 1951. Adjudication and Appeal.2 The Foreign Exchange Management Act. Capital Account Transaction Currency. Authorised Person. Delhi School of Economics. Repatriate to India. 1999 Definitions.Com. Contravention and Penalties. Powers and Functions of Commission. Determination of Exchange Rates. Lectures 10 Department of Commerce. Delhi-110007 54 .B. Semester Course Commission. Term of office of Chair person and other Members. Realisation and Repatriation of Foreign Exchange. Foreign Exchange. Regulation and Management of Fo reign Exchange: Dealing in Foreign Exchange. Enforcement of the Orders of Adjudicating Authority. Lectures 10 Unit – II Foreign Exchange Market & Regulations 2. Market for Foreign Exchange. University of Delhi. Person Resident in India. Duties.1 Foreign Exchange Market Balance of Payments. Lectures 5 2. Current Account Transaction. Person. current Account Transactions Capital Account Transactions. Holding of Foreign Exchange. Export of Goods and Services. Forms of Communication (a) Written Communication: Principles of Effective Written Communica tion. Semester Course B.Com. and using bibliographical and research tools (b) Writing annual report of companies (c) Writing minutes of meeting (d) Writing CVs & Application Letters (e) Group Discussions & Interviews (f) The Employment Interview 20 Lectures Department of Commerce. Barriers and Gateways to Communication . Report Writing. University of Delhi. Max. Marks: 100 Lectures: 60 Objectives: To train students to enhance th eir skills in written as well as oral Communication through practical conduct of this course. Making oral presentations 12 Lectures 3.Com. This course will help students in understanding the principles & techniques of business communication. Delhi School of Economics. Citing references. Commercial Letters. (b) Non-verbal Communication (c) Oral Communication: Art of Public Speaking. Semester IV Paper 16 (Language 4) (Main) BUSINESS COMMUNICATION Duration: 3 hrs. Speech Writing. Executive Summary of Documents. Importance and Role of Communication. Course Contents: 1. Effective Listening. 8 Lectures 2.B. Delhi-110007 55 . Applications of Communication (a) Writing a Summer Project Report. Preparing Minutes of Meetings. Theory of Communication Nature. The Communication Process. Newsletters. Publicity. Media Mix. Delhi-110007 56 . and Press Releases. 8 Lectures Department of Commerce. Business Negotiation: Negotiation Process & its Management. Important Parameters in Communication (a) The Cross Cultural Dimensions of Business Communication (b) Technology and Communication. e -correspondence (c) Ethical & Legal Issues in Business Communication (d) Mass Communication: Mass Communication & Promotion Strategies.B. 12 Lectures 5. Advertisements.Com. University of Delhi. Public Relations. Semester Course 4. Delhi School of Economics. Concept of Risk and Return. Capital structure theories . Weighted Average Cost of Capital.Com. Inventory management and Receivables management. (15 Lectures) Department of Commerce. (15 Lectures) Unit – IV: Dividend Decision Relationship between dividend and corporate valuation .NI.Walter model.17 (Main) FINANCIAL MANAGEMENT Duration: 3 hrs.Com. and MM and traditional approach. (10 Lectures) Unit – V: Working Capital Management Meaning and nature of working capital. Determinants of dividend. ARR. Semester V Paper No. Max. University of Delhi. COURSE CONTENTS: Unit – I: Introduction Nature. Delhi School of Economics.B. Non -discounted and discounted cash flow techniques – Pay back. Factors determining capital structure. Determination of working capital requirement. Time value of money. A brief overview of Cash management. . (5 Lectures) Unit – II: Capital Budgeting Decision Capital budgeting process: Estimation of Relevant cash flows. (15 Lectures) Unit – III: Financing Decision Operating and financial leverage. Gordon Model and MM hypothesis. Delhi-110007 57 . scope and objectives of financial management. Semester Course B. Marks: 100 Lectures: 60 Objective: To familiarize the student with the ele ments and tools of financial management. NOI. NPV. Concept and measurement of cost of capital. IRR and Profitability index. Learning Outcome: After studying this paper. (2) Hardware. Delhi School of Economics. Semester V Paper No. Tran slators. Delhi-110007 . PART – A Unit 1. o Overview of operating system. Applications of computers. a student will become IT literate. (2) Unit 2. and be able to understand basic IT tools.Com. Essential components of Computers. o Application software: General Purpose Packaged Software and tailor made software. Types of Computers. Introduction to Internet o o o o o Meaning of Internet. interpreter. Owner of Internet. function of operating system. compiler. Unit 3.: .B.Com. Semester Course B. Max. Anatomy of Internet Net Etiquette 58 (3) Department of Commerce. Firmware. University of Delhi. Limitation of Computers.18 (Main) COMPUTER APPLICATIONS IN BUSINESS Duration: 3 hrs. Live-ware Software: o System Software: Operating system. Marks: 100 Lectures: 60 Objectives: To provide computer skills and knowledge for commerce students and to enhance the student understanding of usefulness of information technology tools for business operations. Basic Concepts: Characteristics of a Computer. Growth of internet. Advantages of Computers. Unit 4. BAR Department of Commerce. Search Engines. PIE. Formatting text. Word processing concepts. Editing text.LINE. Handling operators in formulae. Usage of Internet to society. Selecting text. o o o o Bullets and numbering Tabs Paragraph Formatting Page Setup (5) Unit 5. Spreadsheet and its Bus iness Applications. Saving.Com. Delhi-110007 59 . Word Processing. Spreadsheet concepts Creating a work book. entering data in a cell formula Copying Moving data from selected cells. Finding and replacing text.B. Delhi School of Economics. (6) Introduction to word Processing. deleting work sheets. University of Delhi. inserting. Inserting Charts. Semester Course o o o o World Wide Web Internet Protocols. saving a work book editing a work book. Working with word document:: Opening an existing document/creating a new document. Graphical representation of data Payroll statements Frequency distribution.Com. MAX. Regression Notes: 1. Cumulative and calculation of Means. Financial . COUNT. STDEV. Semester Course Unit 6.IF. PPMT. SUMIF. The familiarity with commercial and business softwar e will be imparted through guidelines that shall be revised every year.ROUND ALL. Delhi-110007 60 . University of Delhi. Generally used Spread sheet functions (7) Mathematical. SLOPE.PMT. IPMT Logical . Scheme of examination: Department of Commerce. SUM.B. Set-up row Rehears timing PART – B (Practical) Practical applications from above unit: Practical classes (30 ) Loan & Lease statement Ratio Analysis. Presentation Software (5) Creating a presentation. COUNTIF Statistical – AVERAGE. FREQUENCY. Editing Sorting Layout. INTERCEPT. Delhi School of Economics. The Softwares referred in this course will be notified by the department once in every three years. MIN. AND. OR Unit 7. 2. Mode and Median. 2 hours.Com. Part A 40 marks. Semester Course 1. Internal Assessment 10 marks Part – B – Annual Examination (Practical) 1 hour. University of Delhi. Scheme of Examination for regular students: Part – A – Annual Examination (Theory) Marks 40.B. Delhi School of Economics. Part B 35 marks . 2. For School of Open Learning there shall be a written Annual Examination of 75 marks and of 3 hours duration for both parts. Delhi-110007 61 . 25 Marks (Internal Assessment) Department of Commerce. Parmalat (Italy) and Satyam Computer Services Ltd (India). Course Contents: Unit I. Disqualifications. Clause 49 of Listing Agreement.Codes & Standards on Corporate Governance: Sir Adrian Cadbury Committee (UK). WorldCom (USA). University of Delhi. Bank of Credit and Commerce International (UK). Governance v Good Corporate Governance. Calpers Global Corporate Department of Commerce. Number of Directors. Corporate Governance v Corporate Excellence. Corporate Governance Reforms. 1995. Semester V Paper No. Maxwell Communication Corporation and Mirror Group Newspapers (UK). Initiatives in India. Marks: 100 Lectures: 60 Objectives: To familiarize the students with the understanding of issues and practices of corporate governance in the global and Indian context. Investment Committee. 1992 . Max. Whistle Blowing. Shareholders Grievance Committee. Rating Agencies. Kirch Media (Germany). 10 Lectures Unit III. Delhi-110007 . Vivendi (France).: 19 (Main) CORPORATE GOVERNANCE. Common Governance Problems Noticed in various Corporate Failures.Conceptual Framework of Corporate Governance: Meaning. 10 Lectures Unit V. Nomination Committee.Board Committees and their Functions Board Committees and their Functions. Investors Relation Committee. Semester Course B.Com. 62 Delhi School of Economics. Is Corporate Governance always the Cause fo r Corporate Failures?. SEBI Norms based on KM Birla Committee. Theories of Corporate Governance. and Audit Committee 5 Lectures Unit IV. Tyco (USA). Responsibilities. Compliance Committee. Andersen Worldwide (USA). Com. Powers. Greenbery Committee ( UK). Board Meetings. 10 Lectures Unit II. Benefits of Good Corporate Governance.Indian Model of Corporate Governance: Director. Corporate Governance in Public Sector Undertakings.B. Risk Management Committee. Remuneratio n Committee. Enron (USA). Insider Trading. Board Role. Models of Corporate Governance. BUSINESS ETHICS AND CSR Duration: 3 hrs. Regulatory Framework of Corporate Governance in India.Major Corporate Governance Failures: Junk Bond Scam (USA). Corporate Social Responsibi lity (CSR): CSR and 5 Lectures CSR and CSR and CSR and Department of Commerce. Delhi-110007 63 . 2000. 1998. Combined Code of Best Practices (London Stock Exchange). 2002 (USA). Smith Report. Sarbanes -Oxley (SOX) Act. 1997. 2000. Corporate Governance and Business Ethics 5 Lectures Unit VII. CACG Guidelines/Principles for Corporate Governance in Commonwealth. University of Delhi. Principles of Good Governance and Code of Best Practice (UK). Blue Ribbon Committee (USA). Semester Course Governance Principles (USA).Com. Principles of Business Ethics. Delhi School of Economics. Stakeholder’s Protection. Characteristics of Ethical Organisation. Ethics of Corporate G overnance. Globalization and Business Ethics. Hampel Committee on Corporate Governance (UK). Theories of Business Ethics. 1996. 1999. 1999. OECD Principles of Corporate Gover nance.B. 1999. 2003 (UK) 15 Lectures Unit VI-Business Ethics: Meaning. Euroshareholders Corporate Governance Guidelines. product and process patent. Expansion of the firms through merger. measurement of capacity utilization. MNCs and Transfer pricing. Delhi School of Economics. Semester V Paper No. Max. 10 Lectures 4. 10 Lectures 6. Small scale industry supplementing large s cale industry. Integrated industrial development. industrial concentration.Com. Marks: 100 Lectures: 60 1. 10 Lectures 5.B. Industrial Structure and market structure. Com. Role and composition of foreign capital. University of Delhi. acquisition and diversification. 10 Lectures Department of Commerce. Industrial location and regional development. Role of Research and Development. Semester Course B.: 20 (Main) INDUSTRIAL ECONOMICS (Eco 5) Duration: 3 hrs. 10 Lectures 2. Partial and Total factor productivity. 10 Lectures 3. Economic aspects of industrial efficiency. structure conduct performance paradigms. Delhi-110007 64 . Diffusion of technology. COURSE CONTENTS: UNIT. promotion mix.V Distribution: Channels of Distribution-Meaning. tools and techniques of marketing. Markets skimming and penetration pricing policies. University of Delhi.: 21 (Main) MARKETING MANAGEMENT Duration: 3 hrs. Semester Course B. importance and decisions.B. Factors influencing consumer buying behaviour: An overview. benefits and bases of segmentation. nature and scope of marketing. Consumer buying process.I Introduction: Meaning.Com.III Product: Concept. Communication process. Major product decisions: Product attributes. Packaging and labeling. Market segmentation – meaning. Promotion: Meaning and importance.IV Pricing: Significance. Delhi-110007 65 . 20 Lectures Department of Commerce. principles. Delhi School of Economics. Positioning – meaning and importance. Factors affecting price determination. major bases of positioning a product. Marks: 100 Lectures: 60 Objective: The objective of this course is to provide basic knowledge of different concepts. 15 Lectures Unit . Ph ilosophies of Marketing and modern marketing concept. 10 Lectures UNIT .Com.macro & micro environmental components. Max. 10 Lectures UNIT . Distribution Logistics: Meaning. Product classifications. Marketing management process: an overview. After sales service . Product life cycle. M ajor pricing methods. Marketing mix. Semester VI Paper No. importance and Functions. Branding. 5 Lectures UNIT – II Marketing environment . migration and ethnic aspects.Com. Demographic environment population size. Managing diversity. characteristics of business. birth rate. micro and macro environment. external. Delhi-110007 66 . 12 Lectures Unit II Economic Environment: Nature of Economic Environment. Unit I An Overview of Business Environment: Type of Environment-internal. University of Delhi. 12 Lectures Unit IV Political Environment: Functions of state. Competitive structure of industries. Objectives and the uses of study. Consumer protection Act and Competition Law. social responsibilities of business. Liberalization. 12 Lectures Department of Commerce. culture and globalization. business ethics and corporate governance. Semester Course B. Marks: 100 Lectures: 60 Objectives: The basic objective of this course is to familiarize the students with the nature and dimensions of evolving business environment in India to influence managerial decisions.: 22 (Interdisplinery 3) BUSINESS ENVIRONMENT Duration: 3 hrs. death rate and age structure. Semester VI Paper No. Monetary and fiscal policies. economic roles of government. Delhi School of Economics. 12 Lectures Unit III Socio-Cultural Environment: Nature and impact of culture on business. Ec onomic policies.B.new industrial policy. economic planning. Privatization and Globalizatio n of Indian Economy. social audit. Process and limitations of environmental analysis. government and legal environment. basic economic system. The constitutional environment. Trends and Issues. Scope of business. Max. Economic factors-growth strategy. environmental analysis and strategic management. rati onale and extent of state intervention. FEMA.Com. sources of technological dynamics. impact of technology on globalization. Delhi School of Economics. technological leadership and followership.Com. time lags in technology introduction. University of Delhi. 12 Lectures Department of Commerce. Management of technology. status of technology in India.B. Delhi-110007 67 . Semester Course Unit V Natural and Technological Environment: Innovation. transfer of technology. features and im pact of technology. Building and managing ef fective teams. Group Decision Making. types of transactions. Max. Values. Attitudes Formation. Types of teams. Need to understand human behaviour. Delhi-110007 68 .B. Formal and Informal Groups.Com. University of Delhi. applications of T. Concept of Team Vs. Relationship between attitude and behavior. Semester Course B. Group Think and Group Shift. Marks: 100 Lectures: 60 Objectives: The course aims to provide an understanding of basic concepts. Organisation related attitude. Group Cohesiveness. Personality – determinants and traits. life positions. Delhi School of Economics. Inter Group Behaviour. Challenges and Opportunities. Case Study 16 Lectures Unit III Interpersonal Behaviour: Interpersonal Behaviour: Johari Window. Stages of Group Development.A. Perception –Process and errors.B. 16 Lectures Unit II Individual Behaviour: Biographical Characteristics. Ability. Group.. Group Norms. Transactional Analysis – ego states. theories and techniques in the field of human behaviour at the individual. group and organizational levels in the changing global scenario. Types of Groups. Learning-Theories and reinforcement schedules. Case Study 16 Lectures Department of Commerce. Contributing disciplines to the field of O. Theories of Group Formation. Theories. Emo tions. Models. Semester VI Paper No.Com. O.B. Unit I Introduction: Concept and nature of Organizational behaviour. Case Study 12 Lectures Unit IV Group Behaviour & Team Development : Concept of Group and Group Dynamics. : 23 (Interdisplinery 4) ORGANIZATIONAL PSYCHOLOGY AND BEHAVIOUR Duration: 3 hrs. Psychological Foundation of OB. Production Possibility Curve with increasing costs. Gains from exchange and specialization. II Factor Endowments and the Hecksc her – Ohlin Theory 20 Lectures Assumptions of the theory. Opportunity Cost Theory: Production Possibility Curve with opportunity costs and relative commodity prices basis and gains from trade under constant costs . Interpretation of Heckscher Ohlin Theorem. Tariffs Definition. Equilibrium in Isolation. Diagrammatic presentation of the theory. International Cartels. Max. Strategic trade policies. Functions and Principles of WTO. Optimum tariff.B.Com. Community Indifference Curve. Dispute Settlement Mechanism. Export Subsidies. Cost and benefit analysis of tariff. Factor Price equalisation and income distribution. Offer Curves: Terms of Trade. Non-Tariff Barriers and the New Protectionism Quota – comparison with tariff. Administrative and other regulations. Types Partial equilibrium analysis of a tariff. Dumping. 7 Lectures IV World Trade Organisation GATT to WTO. Delhi School of Economics. Voluntary Export Restraints.: 24 INTERNATIONAL TRADE (Eco 6) Duration: 3 hrs. Technical. Marks: 100 Lectures: 60 I International Trade Theory – Basis and the Gains from Trade 20 Lectures Absolute advantage theory. Effects of a tariff on consumer and producer surplus. Gains From trade with increasing costs. General equilibrium framework of Heckscher Ohlin Theorem. General equilibrium analysis of a tariff in a small and large country. Delhi-110007 69 . Recent Trade Rounds and Position of India. III International Trade Policy A. Stopler – Samuelson Theorem. WTO and Developing Co untries. Rate of eff ective protection. Law of Comparative advantage. Leontief Paradox and Factor Reversal. Semester Course B. Semester VI Paper No.Com. 7 Lectures Department of Commerce. University of Delhi. 8 Lectures B.