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Delhi University Bcom Sixth Semester Syllabus

Delhi University Bcom Sixth Semester Syllabus

Delhi University Bcom Sixth Semester Syllabus

Delhi University Bcom Sixth Semester Syllabus : All the candidates seeking admission to the Undergraduate (UG) Courses, based on merit (for
which there is no entrance exam) in different colleges of the University of Delhi (DU), are required to register online at the following UG admission portal. http://ug.du.ac.in

Delhi University Bcom Sixth Semester Syllabus

• The candidates who wish to be considered for admission to various Undergraduate Courses in different colleges of the University of Delhi, based on merit (for which there is no entrance exam), are required to register online for all categories, including unreserved (UR) / OBC / SC / ST / PwD.
• The candidates who wish to apply under Kashmiri Migrant (KM) and CW categories shall also apply online on the UG admission portal.
• The registration of candidates seeking admission under Sports / Extra-curricular activities (ECA) categories is through the same UG admission portal.
• The registration of women candidates belonging to National Capital Territory in Non-Collegiate Women’s Education Board (NCWEB) for B.A./B.Com. is also online through the UG admission portal.
• Candidates seeking admission in minority colleges also need to register online through the UG admission portal.

Delhi University Bcom Sixth Semester Syllabus

Here get essential information for all those who have passed the Senior Secondary School Certificate Examination (Class XII) of the Central Board of Secondary Education, Delhi, or an Examination recognized as equivalent thereto. Effort has been made to summarize all vital information. However, clarifications for any specific case for which guidelines are not provided herein may be obtained from the respective college/department.

Delhi University Bcom Sixth Semester Syllabus

Delhi University Bcom Sixth Semester Syllabus

 Course Structure 
 Semester V 
6.1Fundamentals of Financial ManagementCore Course (DSC- 11)
6.2Business CommunicationCore Course (DSC- 12)
6.3 Skill Based (Any one of the following)

(a) Personal Selling and Salesmanship
(b) Cyber Crimes and Laws

Skill Enhancement Course (SEC-4)
6.4 Discipline Specific Elective(Any one of the following)

(a) Computer Applications in Business
(b) Advertising

Discipline Specific Elective (DSE-4)

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.1: Fundamentals of Financial Management – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                           Marks: 100                                                                          Lectures: 65

Objective: To familiarize the students with the principles and practices of financial management.

Contents

Unit I

8 Lectures

Nature, scope and objectives of financial management, Time value of money, Risk and return (including Capital Asset Pricing Model).

Unit II

17 Lectures

Long term investment decisions: The Capital Budgeting Process, Cash Flow Estimation, Payback Period Method, Accounting Rate of Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR), Profitability Index.

Unit III

17 Lectures

Financing Decisions: Sources of long-term financing, Estimation of components of cost of capital, Methods for calculating Cost of Equity, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average Cost of Capital (WACC). Capital Structure- Theories of Capital Structure (Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and Financial leverage. Determinants of capital structure.

Unit IV

10 Lectures

Dividend Decisions: Theories for Relevance and irrelevance of dividend decision for corporate valuation- Walter’s Model, Gordon’s Model, MM Approach, Cash and stock dividends. Dividend policies in practice.

Unit V

13 Lectures

Working Capital Decisions: Concepts of Working Capital, Operating & Cash Cycles, sources of short term finance, working capital estimation, cash management, receivables management, inventory management.
Spreadsheet is the recommended software for doing basic calculations in finance and hence can be used for giving students subject related assignments for their internal assessment purposes.

Suggested Readings:

1. Khan, M.Y. and P.K. Jain, Financial Management: Text and Problems, Tata McGraw Hill

2. Horne, Van; James C., John Wachowicz, Fundamentals of Financial Management, Pearson Education

3. Ross, Stephen A., Westerfield, Randolph, and Jeffrey Jaffe, Corporate Finance, Tata McGraw Hill

4. Srivastava, Rajiv, and Anil Mishra, Financial Management, Oxford University Press, UK

5. Singh, Preeti, Financial Management, Ane Books Pvt. Ltd, New Delhi

6. Singh, Surender and Kaur Rajeev. Basic Financial Management, Mayur Paper Book Noida

7. Singh, J.K. Financial Management-text and problems, 2nd edition, Dhanpat Rai and Company, Delhi

8. Sharma, G.L., and Y.P. Singh. Contemporary issues in Finance and Taxation. Academic Foundation Delhi

9. Rustagi, R.P., Financial Management, Galgotia Publishing Company

10. Pandey, I M. Financial Management, Vikas Publications UNCTAD Reports.

11. Chandra, P. Financial Management-Theory and Practice, Tata McGraw Hill

12. Bhalla, V. K., Financial Management & Policy, Anmol Publications, Delhi

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B.Com.: Semester VI
Paper 6.2: Business Communication – Delhi University Bcom Sixth Semester Syllabus

Duration: 3 hrs.                                                                          Marks: 100                                                                        Lectures: 65

Objective: To equip students effectively to acquire skills in reading, writing, comprehension and communication, as also to use electronic media for business communication.

Contents

Unit I:

Introduction (Lectures 6)

Nature, Process and Importance of Communication, Types of Communication (verbal & Non Verbal), Different forms of Communication. Barriers to Communication: Linguistic Barriers, Psychological Barriers, Interpersonal Barriers, Cultural Barriers, Physical Barriers, Organizational Barriers.

Unit II:

Business Correspondence (Lectures 8)

Letter Writing, presentation, Inviting quotations, Sending quotations, Placing orders, Inviting tenders, Sales letters, claim & adjustment letters and social correspondence, Memorandum, Inter -office Memo, Notices, Agenda, Minutes, Job application letter, preparing the resume.

Unit III:

Report Writing (Lectures 8)

Identify the types of reports, define the basic format of a report, identify the steps of report writing, write a report meeting the format requirements, determine the process of writing a report, importance of including visuals such as tables, diagrams and charts in writing report, apply citation rules (APA style documentation) in reports.

Unit IV: Business language and presentation (Lectures 4)

Importance of Business language, Vocabulary Words often confused, Words often misspelt, Common errors in English. Oral Presentation Importance, Characteristics, Presentation Plan, Power point presentation, Visual aids.

Unit V: Technology and Business Communication (Lectures 4)

Role, effects and advantages of technology in Business Communication like email, text messaging, instant messaging and modern techniques like video conferencing, social networking. Strategic importance of e-communication.

Suggested Readings:

1. Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for Empowering the Internet Generation, Tata McGraw Hill Publishing Company Ltd. New Delhi.

2. Bovee, and Thill, Business Communication Today, Pearson Education

3. Shirley Taylor, Communication for Business, Pearson Education

4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper No. : 6.3 (a): Personal Selling and Salesmanship – Delhi University Bcom Sixth Semester Syllabus
Duration: 2 hrs.                                          Marks: 50                                                                            Lectures: 30

Objective: The purpose of this course is to familiarize the students with the fundamentals of personal selling and the selling process.

Contents

Unit I:

Introduction to Personal Selling (6 Lectures)

Nature and importance of personal selling, Difference between Personal Selling, Salesmanship and Sales Management, Myths of selling, Relationship Marketing and Role of Personal Selling. Characteristics of a good salesman, Types of selling situations, Types of salespersons; Career opportunities in selling, Measures for making selling an attractive career.

Unit II:

Theories of Selling (6 lectures)

Traditional and Modern: AIDAS Model of Selling, Problem Solving Approach, Right Set of Circumstances Theory and Modern Sales Approaches.

Unit III:

Buying Motives (6 lectures)

Concept of motivation, Maslow’s theory of need hierarchy; Dynamic nature of motivation; Buying motives and their uses in personal selling.

Unit IV:

Selling Process (6 lectures)

Prospecting and qualifying; Pre-approach; Approach; Presentation and demonstration; handling of objections and complaints; Closing the sale; techniques for closing the sale; Customer Relations, Follow up and Dealing customer concerns and complaints.

Unit V:

Sales Planning and Control ( 6 Lectures)

Sales Forecasting, Sales Budget, Sales Territories, Sales quota, Ethical aspects of Selling.

Suggested Readings:

1. Spiro, Stanton, and Rich, Management of the Sales force, McGraw Hill.

2. Rusell, F. A. Beach and Richard H. Buskirk, Selling: Principles and Practices, McGraw Hill

3. Futrell, Charles, Sales Management: Behaviour, Practices and Cases, The Dryden Press.

4. Still, Richard R., Edward W. Cundiff and Norman A. P. Govoni, Sales Management: Decision Strategies and Cases, Prentice Hall of India Ltd., New Delhi,

5. Johnson, Kurtz and Schueing, Sales Management, McGraw Hill

6. Pedesson, Charles A. Wright, Milburn d. And Weitz, Barton A., Selling: Principles and Methods, Richard, Irvin.

7. Kapoor Neeru, Advertising and personal Selling, Pinnacle, New Delhi.

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper: 6.3 (b): Cyber Crimes and Laws – Delhi University Bcom Sixth Semester Syllabus
Duration: 2 hrs.                                                                       Marks: 50                                                                              Lectures: 30

Objective: This paper intends to create an understanding towards the cyber crimes and to familiarize the students with the application of cyber laws in general.

Unit I:

Cyber Crimes (10 Lectures)

Introduction- Computer crime and cyber crimes; Distinction between cyber crime and conventional crimes; cyber forensic; Kinds of cyber crimes- cyber stalking, cyber terrorism, forgery and fraud, crimes related to IPRs, computer vandalism; Privacy of online data; Cyber Jurisdiction; Copyright issues; and Domain name dispute etc.

Unit II:

Definition and Terminology (Information Technology Act, 2000) (6 Lectures)

Concept of Internet, Internet Governance, E-Contract, E-Forms, Encryption, Data Security.
Access, Addressee, Adjudicating Officer, Affixing Digital Signatures, Appropriate Government, Certifying Authority, Certification Practice Statement, Computer, Computer Network, Computer Resource, Computer System, Cyber Appellate Tribunal, Data, Digital Signature, Electronic Form, Electronic Record, Information, Intermediary, Key Pair, Originator, Public Key, Secure System, Verify, Subscriber as defined in the Information Technology Act, 2000.

Unit III:

Electronic Records (6 Lectures)

Authentication of Electronic Records; Legal Recognition of Electronic Records; Legal Recognition of Digital Signatures; Use of Electronic Records and Digital Signatures in Government and its Agencies; Retention of Electronic Records; Attribution, Acknowledgement and Dispatch of Electronic Records; Secure Electronic Records and Digital Signatures.

Unit IV:

Regulatory Framework (8 Lectures)

Regulation of Certifying Authorities; Appointment and Functions of Controller; License to issue Digital Signatures Certificate; Renewal of License; Controller’s Powers; Procedure to be Followed by Certifying Authority; Issue, Suspension and Revocation of Digital Signatures Certificate, Duties of Subscribers; Penalties and Adjudication; Appellate Tribunal; Offences

Suggested Reading:

1. Efraim Turban, Jae Lee, King, David, and HM Chung, Electronic Commerce-A managerial Perspective, Pearson Education

2. Joseph, P.T., E-Commerce-An Indian Perspective, PHI

3. Chaffey, Dave, E-business and E-commerce Management, Pearson Education.

4. Painttal, D., Law of Information Technology, Taxmann Publications Pvt. Ltd., New Delhi.

5. Dietel, Harvey M., Dietel, Paul J., and Kate Steinbuhler., E-business and E-commerce for managers, Pearson Education.

6. Brian, Craig, Cyber Law: The Law of the Internet and Information Technology, Pearson Education

7. Sharma J. P, and Sunaina Kanojia, Cyber Laws, Ane Books Pvt Ltd, New Delhi.

8. Taxmann Publications Pvt. Ltd., New Delhi, Information Technology Rules 2000 &Cyber Regulations Appellate Tribunal Rules 2000 with Information Technology Act 2000.

Note: Latest edition of text book may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.4 (a): International Business – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                                                            Marks: 100                                                                                      Lectures: 65

Objective: The objective of the course is to expose students to the concept, importance and dynamics of international business and India’s involvement with global business operations. The course also discusses theoretical foundations of international business to the extent these are relevant to understand the mechanics of global business operations and development.

Contents

Unit I

1. Introduction to International Business( 7 Lectures):

Globalization and its growing importance in world economy; Impact of globalization; International business contrasted with domestic business – complexities of international business; Internationalization Stages and Orientations. Modes of entry into international business. 

2. International Business Environment( 7 Lectures):

National and foreign environments and their components – economic, cultural and political-legal environments; Global trading environment – recent trends in world trade in goods and services; Trends in India’s foreign trade.

Unit –II

3. Theories of International Trade(8 Lectures) :

Commercial Policy Instruments tariff and non-tariff measures; Balance of payment account and its components. WTO – Its objectives, principles, organizational structure and functioning, An overview of other organizations – UNCTAD, World Bank and IMF.

4. Regional Economic Co-operation(4 Lectures):

Forms of regional groupings; Integration efforts among countries in Europe, North America and Asia 

Unit –III

5. International Financial Environment (16 Lectures):

International financial system and institutions; Foreign exchange markets, spot market, spot rate quotations, bid ask spreads, trading in spot market, cross exchange rates ; Forward market; Rate, long and short forward position, forward premium and discount, Arbitrage, Hedging and Speculation.

6. Foreign investments(10 Lectures):

types and flows; Foreign investment in Indian perspective. 

Unit –IV

7. International business operations( 5 Lectures):

Key issues involved in making international production, finance, marketing and human resource decisions; International business negotiations.

8. Developments and Issues in International Business(8 Lectures):

Outsourcing and its potentials for India; Strategic alliances, mergers and acquisitions; Role of IT in international business; International business and ecological considerations. 

Suggested Readings:

1. Charles W.L. Hill and Arun Kumar Jain, International Business. New Delhi: Tata McGraw-Hill.

2. Johnson, Derbe., and Colin Turner. International Business – Themes & Issues in the Modern Global Economy. London: Roultedge.

3. Cherunilam, Francis. International Business: Text and Cases. Prentice Hall of India Ltd.

4. Daniels John, D. Lee H. Radenbaugh and David P. Sullivan. International Business. Pearson Education

5. Justin, Paul. International Business. Prentice Hall of India Ltd.

6. Michael R. Czinkota. et al. International Business. Fortforth: The Dryden Press.

7. RBI. Report on Currency & Finance, various issues.

8.Griffin, Ricky W. and Michael W. Pustay. International Business – A Managerial Perspective. Prentice Hall.

9. V Sharan, International Business, Pearson Education.

10. Bennett, Roger. International Business. Delhi: Pearson.

11. UNCTAD Reports.

12. WTO, Annual Report, various issues.

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.4 (b): Consumer Affairs and Customer Care – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                          Marks: 100                                                                                           Lectures: 65

Objective: This course provides an understanding for the procedure of redressal of consumer complaints, and the role of different agencies in establishing product and service standards. The student should be able to comprehend the interface between business firms and consumers and the consumer related regulatory and business environment.

Contents

Unit I:

Conceptual Framework (13 Lectures)

Consumer and Markets: Nature of markets, Concept of Consumer, Nature of markets, Concept of Price in Retail and Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, Labeling and Packaging.
Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-Grievances-complaint, Consumer Complaining Behaviour: Alternatives available to Dissatisfied Consumers; Internal and External Complaint handling: Corporate Redressal Systems and Public Redressal Systems

Unit II:

The Consumer Protection Act, 1986 (CPA) (13 Lectures)

Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in service, spurious goods and services, unfair trade practice, restrictive trade practice.
Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer Protection Councils at the Central, State and District Levels, Basic Consumer Rights; Adjudicatory Bodies: District Forums, State Commissions, National Commission: their composition, powers, and jurisdiction (Pecuniary and Territorial), Role of Supreme Court under the CPA.

Unit III:

Grievance Redressal Mechanism under the Consumer Protection Act, 1986 (13 Lectures)

Filing of complaint and Handling of case: Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for filing and hearing of a complaint; Disposal of cases, Relief/Remedy to be provided; Temporary Injunction, Enforcement of order, Appeal, frivolous and vexatious complaints; Offences and penalties.
Leading Cases decided under Consumer Protection Act: Medical Negligence; Banking; Insurance; Housing & Real Estate; Electricity, Water, and Telecom Services; Education; Defective Product; Unfair Trade Practice.

Unit IV:

Industry Regulators and Consumer Complaint Redressal Mechanism
(13 Lectures)

i. Banking: RBI and Banking Ombudsman

ii. Insurance: IRDA and Insurance Ombudsman

iii. Telecommunication: TRAI

iv. Food Products: FSSAI (an overview)

v. Electricity Supply: Electricity Regulatory Commission

vi. Advertising: ASCI

vii. Civil Aviation: DGCA

Unit V:

Consumer Protection in India( 13 Lectures)

Consumer Movement in India: Evolution of Consumer Movement in India. Formation of consumer organizations and their role in consumer protection, Recent developments in Consumer Protection in India, National Consumer Helpline, Citizens Charter, Product testing.
Quality and Standardization: Voluntary and Mandatory standards; Role of BIS, Indian Standards Mark (ISI), Ag-mark, Hallmarking, Licensing and Surveillance; ISO: An overview

Suggested Readings:

1. Aggarwal, V. K. (2003). Consumer Protection: Law and Practice. 5th ed. Bharat Law House, Delhi, or latest edition.

2. Girimaji, Pushpa (2002). Consumer Right for Everyone Penguin Books.

3. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and H.K. Awasthi. Consumer Affairs” (2007) Delhi University Publication. 334 pp.

4. Nader, Ralph (1973). The Consumer and Corporate Accountability. USA, Harcourt Brace Jovanovich, Inc.

5. Empowering Consumers e-book, www.consumeraffairs.nic.in

6. ebook, www.bis.org

7. The Consumer Protection Act, 1986

Articles

1. Verma, DPS (2002). Developments in Consumer Protection in India. Journal of Consumer Policy. Vol.25. No. PP 107-123.

2. Verma, D.P.S. (2002). Regulating Misleading Advertisements, Legal Provisions and Institutional Framework. Vikalpa. Vol. 26. No.2. PP 51-57.

3. Ralph L. Day and Laird E. Landon, Jr. (1997). Towards a Theory of Consumer Complaining Behaviour. Ag Woodside, et al. (eds.). Consumer and Industrial Buying Behaviour. New York; North Holland pp. 425-37.

4. George, S. Day and A. Aaker (1970). A Guide to consumerism. Journal of Marketing. Vol. 34. pp 12-19.

Periodicals

1. Consumer Protection Judgments (CPJ) (Relevant cases reported in various issues)

2. Recent issues of magazines: Insight, published by CERC,

3. Upbhokta Jagran, Ministry of Consumer Affairs, Govt, of India.New Delhi.

Websites:

www.ncdrc.nic.in
www.fcamin.nic.in
www.consumeraffairs.nic.in
www.iso.org.in
www.bis.org
www.ascionline.org.in
www.trai.gov.in
www.irda.gov.in
www.derc.gov.in
www.rbi.org.in
www.fssai.gov.in
www.consumer-voice.org
www.nationalconsumerhelpline.in
www.cci.gov.in

Note: The Latest edition of text books and Acts should be used

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.4 (c): Entrepreneurship and Small Business – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                        Marks: 100                                                                        Lectures: 65

Objective: The purpose of the paper is to provide orientation towards entrepreneurship as a career option and encourage creative thinking for effectiveness at work and in life.

Contents

Unit I:

Introduction (10 Lectures)

Meaning, elements, determinants and importance of entrepreneurship. Entrepreneurship and creative response to the society’ problems and at work. Entrepreneurial Challenges. Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship.

Unit II:

Types of Business Entities (15 Lectures)

Micro, Small and Medium Enterprises. Concept of business groups and role of business houses and family business in India. Values, business philosophy and behavioural orientations of important family business in India. Managerial roles and functions in a small business. Entrepreneur as the manager of his business.

Unit III:

Entrepreneurial Sustainability (10 Lectures)

Public and private system of stimulation, support and sustainability of entrepreneurship. Requirement, availability and access to finance, marketing assistance, technology, and industrial accommodation, Role of industries/entrepreneur’s associations and self-help groups. The concept, role and functions of business incubators, angel investors, venture capital and private equity funds.

Unit IV:

Business Plan Preparations (10 Lectures)

Sources of business ideas and tests of feasibility. Significance of writing the business plan/ project proposal. Contents of business plan/ project proposal. Designing business processes, location, layout, operation, planning & control; preparation of project report. Project submission/ presentation and appraisal thereof by external agencies, such as financial/non-financial institutions.

Unit V:

Start up issues (20 Lectures)

Mobilizing resources for start-up. Accommodation and utilities. Preliminary contracts with the vendors, suppliers, bankers, principal customers; Contract management: Basic start-up problems. Funding opportunities for start-ups. Marketing and organisational plans-an overview.
Nature of planning in small business. Organisational structure suitable for small business. Financial: preparation of budgets, integrated ratio analysis, assessing business risks (leverage analysis). Marketing: product planning & development, creating and protecting market niche, sales promotion, advertising and product costing and pricing policies. HR issues in small business.
Aiming for Excellence: Concepts of Productivity, Quality Consciousness, Models and certification. Harvesting strategies versus go for growth, Business Excellence. Operations management. Basic awareness about the need for and means of environment (eco) friendliness and energy management.

Suggested Readings:

1. Brandt, Steven, C. The 10 Commandments for Building a Growth Company. MacMillan Business Books, Delhi.

2. Bhide, Amar V. The Origin and Evolution of New Businesses. Oxford University Press, New York

3. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.

4. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya Publishing House.

5. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.

6. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.

7. Jain, Arun Kumar. Competitive Excellence: Critical Success Factors. New Delhi: Viva Books Limited. ISBN-81-7649-272-8.

8. Kao, John J. The Entrepreneurial Organization. Englewoods Cliffs, New Jersey: Prentice-Hall.

9. Langois, Richard N., Yony Fu-Lai Yu and Robertson. (Eds.). The International Library of Critical Writings in Economics. Vols. I-III. Cheltenham, UK: Elgar. ISBN-1-8598-758 X

10. McIntyre and Bruno Dallago. Small and Medium Enterprises in Transitional Economies. New York: Palgrave MacMillan in association with the United Nations University/ World Institute for Development Economics Research (UNU/WIBER).

11. Panda, Shiba Charan. Entrepreneurship Development. New Delhi, Anmol Publications.

12. Patel, V.G. The Seven Business Crises and How to Beat Them. Tata McGraw, New Delhi.

13. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi: Prentice-Hall of India. ISBN-81-203-1690-8.

14. Roberts, Edward B. (Ed.). Innovation: Driving Product, Process and Market Change. San Francisco: Jossey Bass ISBN-0-7879-6213-9

15. SIDBI Reports on Small Scale Industries Sector.

16. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.

17. Storey, D. J. Small Business: Critical Perspectives on Business and Management. London: Routledge.
18. Taneja, Satish and S.L Gupta. Entrepreneurship Development-New Venture Creation. Galgotia Publishing House, New Delhi.

19. Verma, J.C. and Gurpal Singh. Small Business and Industry-A Handbook for Entrepreneurs. New Delhi, Sage.

20. Vesper, Karls H. New Venture Strategies. (Revised Edition). New Jersey, Prentice-Hall.

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.4 (d): Organisational Behaviour – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                            Marks: 100                                                                                              Lectures: 65

Objective: The objective of the course is to develop a theoretical understanding among students about the structure and behaviour of organization as it develops over time. The course will also make them capable of realizing the competitiveness for firms.

Unit I:

Introduction (10 Lectures)

Organisational Behaviour: concepts, determinants, challenges and opportunities of OB. Contributing disciplines of OB. Organizational Behaviour Models.

Unit II:

Individual Behaviour (15 Lectures)

Personality- Type A and B, Big Five personality types, Factors influencing personality.
Values and Attitudes- Concept and types of values: Terminal value and Instrumental Value. Component of attitude, job related attitudes.
Learning- Concept, Learning theories, and reinforcement.
Perception and Emotions- Concept, Perceptual process, Importance, Factors influencing perception, Emotional Intelligence.

Unit III:

Group Decision making and Communication (10 Lectures)

Concept and nature of decision making process, Individual versus group decision making. Communication and Feedback, Transactional Analysis, Johari Window.

Unit IV:

Motivation (10 Lectures)

Meaning and Importance, Equity theory of Motivation, Vroom’s Valence Expectancy theory, Ken Thomas’ Intrinsic Motivation theory, McClelland’s theory of Motivation. Motivation and organisational effectiveness.

Unit V:

Leadership, Power and Conflict (10 Lectures)

Meaning and concept of Leadership, Trait theory, Transactional, Charismatic, and Transformational Leadership. Power and conflict, Power tactics, Sources of conflict, Conflict Resolution Strategies.

Unit VI:

Dynamics of Organisational Behaviour (10 Lectures)

Organisational Culture and climate- Concept and determinants of organisational culture. Organisational change- Importance, Managing Change. Individual and organisational factors to stress; Prevention and Management of stress.

Suggested Readings:

1.Robbins; S.P., Organisational Behaviour, Prentice Hall of India Pvt. Ltd., New Delhi.

2.Luthans, Fred, Organisational Behaviour, McGraw Hill International, New York.

3. Greenberg, Jerald, and Robert A Baron, Organisational Behaviour, Prentice Hall of India Pvt. Ltd., New Delhi.

4. Chhabra, T.N., Organisational Behaviour, Sun India Publications.

5. Singh, A.K., and B.P. Singh, Organisational Behaviour, Excel Books Pvt. Ltd, New Delhi.

6. Moshal, B.s., Organisational Behaviour, Ane Books Pvt. Ltd., New Delhi.

7. Sekaran, Uma, Organisational Behaviour: Text and Cases, Tata McGraw Hill, New Delhi.

8. Hersey, P.K., Blanchard, H. and D.E. Johnson, Management of organisational Behaviour; Leading Human Resources, Pearson Education.

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI

Paper 6.4 (e): Indian Polity and Governance – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                 Marks: 100                                                                                 Lectures: 65

Objective: To impart basic knowledge about the structure and working of the Indian political system and governance.

Contents

Unit I:

Concepts( 10 Lectures)

Concept of welfare state, Functions of a welfare state; Emergence of civil society; Factors leading to emergence of civil society; Concept of liberty, Theories of liberty; Concept of equality, Dimensions of equality; Concept of justice, dimensions of justice, Various philosophies of justice;

Unit II:

Idea of A Good Society (10 Lectures)

Moral Reasoning, Theories of Moral Reasoning; Accountability, Responsibility, Leadership; Diversity, Relevance of Diversity In Business; Discrimination at Workplace; Globalisation; Ethical Conduct of Multinational Corporations.

Unit III:

Indian Political System (15 Lectures)

Making of India’s constitution, Constituent assembly, Philosophy, Preamble, Fundamental rights, Directive Principles of state policies, Secularism, Problems and trends, Casteism, Communalism, Regionalism and separatism; Nature of India’s federal system, Centre-state relations, Issues and problems, Citizenship, Separation of powers, Union executive, President, Prime Minister, Governor, Legislature, Organisation and function.

Unit IV:

Judicial System in India: (10 Lectures)

Supreme Court and High Court: Jurisdiction and Powers and Functions, Judicial Review, Independence of Judiciary and Judicial Activism, Human Rights, Social Justice.

Unit V:

Governance Public Policy (20 Lectures)

Governance, Concept, Nature, Meaning and Forms of public accountability and Redressal of public grievances with special reference to RTI, Lokpal and Lokayukta, Election Commission, Association for Democratic Reforms (ADR), Bringing people closer to Administration: E-governance; Political
Representation, Third tier of government; Panchayati Raj System, Urban Local Bodies, Public Policy, Public Finance, Budget.

Suggested Readings:

1. Austin, Granville; The Indian Constitution: Cornerstone of a Nation, Oxford University Press.

2. Basu, Durga Das; An Introduction to the Constitution of India, Prentice Hall.

3. Fadia, M.L. and Fadia, Kuldeep; Indian Government and Politics, Rawat Publication.

4. Austin, Granville; Working a Democratic Constitution: The Indian Experience, OUP.

5. Kashyap, Subhash; Our Constitution, National Book Trust.

6. Sapru, R.K.; Public Policy: Formation, Implementation and Evaluation, Sterling Pub.

7. Singh, M.P. and Saxena, R.; Indian Politics: Contemporary Issues and Concerns.

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.4 (f): Office Management and Secretarial Practice – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                          Marks: 100                                                                                  Lectures: 65

Objective: The purpose of this course is to familiarize the students with the activities in a modern office. Smooth functioning of any organization depends upon the way various activities are organized, facilities provided to the staff working in the office, the working environment and the tools and equipments used in office.

Contents

Unit I

Office Management (7 Lectures)

Introduction to office organization and management, Forms and Types of organization, Centralization and Decentralization, Objectives and Principles of Office Management, Functions of Office Manager, Qualities required for Office Manager. Duties of the office manager.

Filing and Indexing (7 Lectures)

Filing and Indexing – Its meaning and importance, essentials of good filing, centralized vs. decentralized filing, system of classification, concept of paperless office methods of filing, Digitalization and retrieval of records, Weeding of old records, meaning and need for indexing, various types of indexing.

Unit II:

Mailing Procedures and Forms and Stationary (13 Lectures)

Mailing Procedures – meaning and importance of mail, centralization of mail handling work, office equipment and accessories, Inward and outward mail, courier services, Office Forms –advantages and disadvantages of using forms, type of forms and form control. Stationery –essential requirements for a good system of dealing with stationery, purchase procedure, standardization of stationery.

Unit III: Modern Office Equipment (5 Lectures)

Introduction, meaning and Importance of office automation, objectives of office mechanization, advantages, disadvantages, factors determining office mechanization. Kind of office machines.

Unit IV: Budget and Audit( 10 Lectures)

Budget – Annual, revised and estimated. Recurring and non-recurring heads of expenditure; Audit process- Vouching and verification of Assets & Liabilities. Consumables/ Stock register and Asset register; Procedure for disposal of records and assets

Unit IV: Role of Secretary (13 Lectures)

Definition; Appointment; Duties and Responsibilities of a Personal Secretary; Qualifications for appointment as Personal Secretary. Modern technology and office communication, email, voice mail, internet, multimedia, scanner, video-conferencing, web-casting. Agenda and Minutes of Meeting. Drafting, fax-messages, email. Maintenance of appointment diary.

Unit V: Secretarial Standards and Secretarial Audit (10 Lectures)

Secretarial Standards: Concept, Scope and Advantages; Secretarial Standards issued by the ICSI; Compliance of Secretarial Standards for Good Governance. Relevance of Guidance Note(s).
Secretarial Audit: Need, Objective, Scope, Periodicity and Format for Secretarial Audit Report, Benefits of Secretarial Audit, Professional Responsibilities and Penalties.

Suggested Readings:

1. Ghosh, P. K. Office Management, Sultan Chand & Sons, New Delhi

2. Duggal, B , Office Management & Commercial Correspondence, Kitab Mahal, New Delhi

3. Pillai, R.S.N and Bagavathi, Office Management, S. Chand & Company Ltd, New Delhi

4. Chopra R. K., Office Management, Himalaya Publishing House.

5. Bhatia, R.C. Office Management – Galgotia Publishers, New Delhi

6. Kuchhal M.C. Secretarial practice, Vikas Publishing House, Paperback, New Delhi.

7. Publications of the Institute of Company Secretaries of India.

8. Sinha, K.K., Business Communication, Galgotia and Sons, New Delhi.

9. Ghosh, P.K & Balachandra, V., Company Secretarial Practice, Sultan Chand & Sons, New Delhi.

10. Manual of Company’s Act, 2013 by Bharat Law House.

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.4 (g): Corporate Tax Planning – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                                      Marks: 100                                                                                           Lectures: 65

Objective: To provide Basic knowledge of corporate tax planning and its impact on decision-making.

Unit I

Tax planning, tax management, tax evasion, tax avoidance.
Types of companies
Residential status of companies and tax incidence,
Tax liability and minimum alternate tax, Carry forward and set off of losses in case of certain companies, Deductions available to corporate Assessees
Tax on distributed profits, units of Mutual funds

Unit II

Tax planning with reference to setting up of a new business:
Location of business, nature of business, form of organisation.
Tax planning with reference to financial management decisions –
Capital structure, dividend and bonus shares
Tax planning with reference to sale of scientific research assets

Unit III

Tax planning with reference to specific management decisions –
Make or buy; own or lease; repair or replace
Tax planning with reference to receipt of insurance
Compensation

Unit IV

Double taxation relief
Provisions regulating transfer pricing, Computation of Arm’s length pricing
Advance rulings
Advance pricing agreement

Unit V

Tax planning with reference to business restructuring
– Amalgamation
– Demerger
– Slump sale
– Conversion of company into LLP
– Transfer of assets between holding and subsidiary companies

Suggested Readings:

1. Singhania, Vinod K. and Monica Singhania. Corporate Tax Planning. Taxmann Publications Pvt. Ltd., New Delhi.

2. Ahuja, Girish. and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law House, Delhi.

3. Acharya, Shuklendra and M.G. Gurha. Tax Planning under Direct Taxes. Modern Law Publication, Allahabad.

4. Mittal, D.P. Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi.

5. IAS – 12 and AS – 22.

6. T.P. Ghosh. IFRSs. Taxmann Publications Pvt. Ltd. New Delhi.

Journals

1. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai.

2. Taxman, Taxman Allied Services Pvt. Ltd., New Delhi.

3. Current Tax Reporter, Current Tax Reporter, Jodhpur

Note: Latest edition of text books may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.4 (h): Fundamentals of Investment – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                                 Marks: 100                                                                                         Lectures: 65

Objective: To familiarize the students with different investment alternatives, introduce them to the framework of their analysis and valuation and highlight the role of investor protection.

Contents

Unit-I:

The Investment Environment (12 Lectures)

The investment decision process, Savings, Investment and Speculation. Types of Investments-Commodities, Real Estate and Financial Assets, The Indian securities market, the market participants and trading of securities, security market indices, sources of financial information, Concept of return and risk: Calculation, Tradeoff between return and risk, Impact of taxes and inflation on return.

Unit-II:

Fixed Income Securities (13 Lectures)

Bond Fundamentals, Estimating bond yields, Bond Valuation, Types of bond risks.

Unit-III:

Approaches to Equity Analysis (15 Lectures)

Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis, Valuation of Equity Shares.

Unit-IV:

Portfolio Analysis and Financial Derivatives (15 Lectures)

(a) Portfolio and Diversification, Portfolio Risk and Return (b) Mutual Funds (c) Introduction to Financial Derivatives-Forwards, Futures & Options, Financial Derivatives Markets in India.

Unit-V: Investor Protection (10 Lectures)

Role of SEBI and stock exchanges in investor protection; Investor grievances and their redressal system, insider trading.

Suggested Readings:

1. Jones, C.P., Investment Analysis and Management, Wiley

2. Chandra, Prasanna, Investment Analysis and Portfolio Management, Tata McGraw Hill

3. Bodie, Kane; Marcus & Mohanty, Investments, Tata McGraw Hill

4. Fischer, Donald E. and Ronald J. Jordon, Security Analysis and Portfolio Management, 6th Edition, Prentice Hall of India, 2007 Spreadsheet is the recommended software for doing basic calculations in finance and hence can be used for giving students subjects related assignments for their internal assessment purposes.

5. Reilly, Frank K; and Keith C. Brown, Investment Analysis and Portfolio Management, 8th Edition, Thomson, 2007

6. Bhalla, V.K., Investment Management, S.Chand & Co.

7. Vohra, N.D; and B R. Bagri, Futures and Options, Tata McGraw Hill Publishing.

Note: Latest edition of text book may be used.

Delhi University Bcom Sixth Semester Syllabus

B. Com.: Semester VI
Paper 6.4 (i): Management Accounting – Delhi University Bcom Sixth Semester Syllabus
Duration: 3 hrs.                                                     Marks: 100                                                                                                     Lectures: 65

Objective: To provide the students knowledge about use of costing data for planning, control and decision making.

Unit I (9 Lectures)

Nature and Scope, Difference between cost accounting and management accounting, Relationship between Financial Accounting and Management Accounting, Need, Importance, Limitations of Management Accounting, cost control, cost reduction, cost management.

Unit II (14 Lectures)

Budgeting and budgetary control: Concept of budget, budgeting and budgetary control, objectives, merits, and limitations, Budgeting vs Forecasting, Budgeting Process, Functional budgets, Cash budget, Fixed and flexible budgets, Zero base budget, Program and performance budgets.

Unit III (14 Lectures)

Standard costing and variance analysis: Meaning of standard cost and standard costing: advantages, limitations and applications, Variance analysis – material, labour, overhead and sales variances, Disposition of variances, Control ratios.

Unit IV (14 Lectures)

Absorption versus variable costing: Distinctive features and income determination. Cost- Volume-Profit Analysis: Break-even analysis. Contribution / sales ratio, key factor. Margin of safety. Angle of incidence. Determination of cost indifference point.

Unit V (14 Lectures)

Decision making: Costs for decision making, variable costing and differential analysis as aids in making decisions – fixation of selling price, exploring new market, make or buy, product mix, operate or shut down, sell or process further. Responsibility Accounting, Divisional Performance Measurement.

Suggested Readings:

1. Khan, M.Y. and P.K. Jain, Management Accounting, Tata McGraw Hill, Publishing Co., New Delhi.

2. Horngren, Charles T. and, Gary L. Sundem, Introduction to Management Accounting, Prentice Hall.

3. Murthy, A; and S Gurusamy Management Accounting, Tata McGraw Hill.

4. Nigam, B.M. Lall and I.C. Jain, Cost Accounting, Principles and Practice, Prentice Hall of India, New Delhi.

5. Lal, Jawahar and Seema Srivastava, Cost Accounting, McGraw Hill Publishing Co., New Delhi.

6. Arora, M.N., Management Accounting, Himalaya Publishing House.

7. Jhamb, H.V., Management Accounting, Ane Books Pvt. Ltd. New Delhi

8. Usry, Milton E. and Lawrence H. Hammer, Cost Accounting, Planning and Control, South Western Publishing Co.

9. Drury, Colin, Management and Cost Accounting, Thomson Learning.

Note: Latest edition of text book may be used.

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