B.

COM (Hons)
Semester II
Business Environment (BC105)
Unit I- Meaning, Objectives, Kinds, Important Terminologies
Introduction to
Business Environment
Unit II- Type of Environment- Internal, External, Micro and Macro
An Overview of Business Environment. Competitive structure of industries, Environment
Environment Analysis Scope of Business, Characteristics and objectives of
business, Interaction between business and environment, Process
and Limitations of Environmental Analysis.

UNIT III- Nature of Economic Environment, Economic factors, Growth

Economic Environment strategy, Basic Economic system, Economic Planning: Economic
Policies- FEMA, New Industrial Policy, Monetary and Fiscal
Policies. Consumer Protection Act, Competition Act.
Liberalization, Privatization and Globalization of Indian
Economy- Trends and Issues.
UNIT IV- Nature and Impact of culture on business, Culture and
Socio-Cultural Globalization, social audit, Demographic environment-
Environment Population size, migration and ethnic aspects, birth rate, death rate
and age structure.
UNIT V- Functions of state, Economic roles of government, Government
Political Environment and Legal environment. The constitutional environment, rationale
and extent of state intervention.
UNIT VI- Innovation, Technological leadership and followership, sources
Natural And of technological dynamics, impact of technology on
Technological globalization, transfer of technology, time lag in technology
Environment introduction, status of technology in India. Management of
technology, features and impact of technology. Environment Act
 B.COM (Hons)
Semester IV
Fundamentals of Investments and Stock Market (BC208)

UNIT –I The investment decision process, Types of Investments –

The Investment Commodities, Real Estate and financial Assets, the Indian
Environment securities market, the market participants and trading of
securities, security market indices, sources of financial
information, Concept of return and risk (including capital asset
pricing model) Impact of Taxes and Inflation on return. Role of
Stock exchange, stock exchange in India. BSE, NSE, OTCEI,
Buying and selling of stock using brokerage and analyst
recommendation. Online trading of stocks.

Unit-II Bond features, types of bonds, estimating bond yields, types of

Fixed Income Securities bond risks, default risk and credit rating.

Unit –III Approaches To Introductions to Fundamental Analysis, Technical Analysis and

Equity Analysis Efficient Market Hypothesis (Folder-SAPM Folder-Efficient
Market Hypothesis 2:01:40), divided capitalization model and
price-earnings multiple approach to equity valuation. (GAGAN
KAPOOR LECTURES UNIT 3)

UNIT –IV Portfolio and Diversification Portfolio Risk and Return.

Portfolio Analysis And Commodities, real Estate and mutual Funds. Type of mutual
Financial Derivatives funds need and advantages, deciding among mutual funds,
quotation of mutual funds.

UNIT – V Calculation of return and risk for an investor. Trade –off between
Stock Analysis and Valuation return and risk of stocks. Economic analysis understanding
macroeconomic variable. Industry analysis growth cycle and
latest trends. Company analysis understanding stock quotation,
assessing quality of Mgt their financial and non-financial data.
Stock valuations of companies using ratios like PE, Price
Revenue Rates, and PEG Rates.

UNIT–VI Introduction to Financial Derivation, Derivation Mkt in India,

UNDERSTANDING Futures options, Trading in Futures and options understanding
DERIVATION stock mkt quotes, put and call option and How they work.

CMSL Day- https://www.youpak.com/watch?v=ZOCa6wsphM0

Portfolio-https://www.youpak.com/watch?v=-SHKkhxkAuw
http://www.mottaassociates.com/employees-provident-fund-and-mp-act-1952
https://taxguru.in/corporate-law/employees-provident-fund-act-
1952.html?amp#Statutory_Provident_Fund_SPF
 B.COM (Hons)
Semester VI
Labour Laws (BC308)
UNIT I Definitions, Schemes under the Act – Employees’ Provident Fund
The Employees provident Scheme, Employees’ Pension Scheme, 1995, Employees’ Deposit
Fund & Miscellaneous linked Insurance Scheme.
Provisions Act, 1952
Unit II Objects and Applicability of the Scheme, Definitions: Personal
Employees State Insurance Injury, Factory, Manufacturing Process, Wages, Partial and
Act, 1948 Permanent Disablement, ESI Corporation, Standing Committee
and Medical Benefit Council, Contributions, Adjudication of
Dispute and Claims, Benefits
Unit III Definitions – Employed Person, Employer, Factory, Industrial or
Payment of Wages Act, other Establishment, Wages, Responsibility for Payment of
1936 Wages, Fixation of Wage Period, Time of Payment of Wages;
Mode of Payment, Deductions from Wages and Fines.
Unit IV Definitions – Accounting year, allocable surplus, available
The Payment of Bonus Act, surplus, employee, employer, establishments, salary or wage;
1965 determination of bonus, calculation of bonus, eligibility for
Bonus, disqualifications for bonus, payment of minimum and
maximum bonus, set on and set off of allocable surplus,
deductions of certain amounts from bonus payable, time limit for
payment of bonus.
Unit V Applicability and non- applicability of the Act, Definitions-
Payment of Gratuity Act, employee, employer, continuous service, payment of gratuity,
1972 forfeiture of gratuity, employer’s duty to determine and pay
Gratuity, recovery of gratuity, penalties.
Unit VI Definitions: dependent, employer, partial and total disablement,
Employee’s workmen, injury, accident, employer’s liability for
Compensation Act, 1923 compensation, amount of compensation, contracting,
commissioner, case laws.
 GST & Other Indirect Taxes
(BC306)
UNIT 1 Overview of Goods and Services Tax: Overview of GST, Implementation
of GST, Benefits of GST, Components of GST, Present tax Structure v/s
GST Structure.
Levy of an Exemption from Tax: Levy of GST – Introduction,
Composition Scheme, Remission of Tax / Duty, Exemption from TAX.
Meaning and Scope of Supply: Taxable Supply, Supply of Goods and
Supply of Services, Course or Furtherance of Business.
Time & Place of Supply: Time of Supply – Goods, Time of Supply –
Services, Time of supply in case of reverse charge, supply of vouchers,
change in the rate of taxes, Place of supply.
Valuation of Supply: Value of supply between related persons, Value of
supply through an agent, supply based on cost, Pure Agent, Rate of exchange
of currency.
Valuation in GST: Transaction Value, Valuation Rules.
UNIT 2 General Procedures: Registration, Special Provisions related to casual and
non-resident taxable persons, Amendments and cancellation of registration,
Tax invoice.
Payment of GST: Introduction, Time of GST Payment, How to make
payment, Challan Generation &CPIN, TDS &TCS.
IGST Act: Definitions, Levy and collection of taxes, Determination of
nature of supply, place of supply, place of supply of goods Imported and
Exported, Zero rated supply.
Impact of GST: Technology, FMCG, E-commerce, Telecom, Automobile,
Media, Insurance, Manufacturing.
Electronic Commerce: Introduction, Tax Collected at Source (TCS),
Procedures for E-commerce Operator.
GST Portal: Introduction, GSP Eco-system, GST Suvidha Provider (GSP),
Uploading Invoices.
UNIT 3 Central Excise Law in brief: Goods, Excisable goods, Manufacture and
Manufacturer, Valuation, CENVAT, Basic procedures, Export.
Taxes and duties subsumed under GST: Taxes &Duties outside the
purview of GST, (i) Tax on items containing alcohol (ii) Tax on petroleum
product (iii) Taxes on tobacco product (IV) Taxes on services.
GST Model: (i) Dual GST model (ii) Applicability of GST (iii)
Apportionment of GST between Central and States (iv) Input Tax Credit
under GST (v) Cross utilization of ITC between the Central GST and the
State GST (vi) Refund and Adjustment of GST (vii) Collection of GST (viii)
Returns under GST (ix) Audit and Assessment.
UNIT 4 Basic concepts of customs law: Territorial waters, high seas.
Types of custom duties: Basic, Countervailing, and Anti- Dumping duties,
Safeguard duty, Valuation, Customs procedures, Import and Export
procedures, Baggage and Exemptions.
GST Rate Structure: GST rates in prominent Countries, Zero Rating of
Exports - GST on Imports - Special Industrial Area Scheme.
 PROJECT MANAGEMENT
(MBAM-565)
Chapter 1:
Project Management: An overview, Concept of project, Project management, Nature and
Scope of Project Management, Generation and screening of project idea.
Chapter 2:
Project appraisal / Analysis: Market and Demand analysis – Situation analysis, collection
of information, Market survey, demand forecasting, market planning,
Chapter 3:
Analyses of project: Technical Analysis – Study of Material inputs and utilities,
manufacturing process and Technology, location and site, equipment and machinery,
projects shots and layouts, work schedule; Financial Analysis – Estimation of cost of
project and means of financing, estimates of sales and production – cast of production,
working capital requirement and its financing, BEP, projected cash flow statement, and
balance sheet, viewing a project from different points of view, definition of cash flows
by financial institutions and planning commission; appraisal criteria; Risk Analysis of
Project - Types and measures of risk, simple estimation of risk: sensitivity, scenario,
Monte Carlo, simulation and decision tree analysis, special decision situation – projects
un equal life, optimal timing decision, determination economic life, inflation and capital
budgeting.
Chapter 4:
Social Cast benefit analysis (SCBA): Rational for SCBA, UNIDO approach and little-
Mirrless Approach to SCBA.
Chapter 5:
Multiple projects and constrains: Constrains, methods of ranking: Mathematical
programming approach – Linear, Integer linear and goal programming model.
Chapter 6:
Qualitative analysis and environment appraisal of project: Project financing in India:
Means of finance – Norms and policies of FIs – SEBI guidelines, structure of FIs in India,
scheme of assistance by financial institutions for project appraisal, assessing tax burden,
financial feasibility analysis – preparation detailed project report, format of application
form of all India FIs
Chapter 7:
Project Management: Form of Project organization, project planning, and project control,
human aspects of project management, pre-requisite for successful project
implementation; Project review and administrative aspect: Initial review, performance
evaluation, abandonment analysis, evaluating the capital budgeting system of an
organization.
 INTERNATIONAL FINANCE
(MBAF- 558)

Chapter 1:
Financial Management in a global context: The importance, rewards and risks of
international finance, Goals of MNCs, the nature and measurement of exposure and risk,
International Monitory System, Balance of Payment, international business methods,
Govt. influence on forex rate.
Chapter 2:
International Financial Markets: Forex markets, forex trading, cash and spot exchange
markets, forex rates and quotation, forward markets, exchange rate behavior, cross rate,
forex market participants, and Arbitrage profit in forex markets.
Chapter 3:
Forex Risk Management: Hedging against forex exposure, forward market, future market
including FRA, option markets, currency swaps, interest rate swaps, cross- currency
swaps including caps, floors, and collars, hedging through currency of invoicing, hedging
through mixed currency invoicing, hedged through selection of supply country.
Chapter 4:
Forecasting Forex Rate: Measuring exchange rate movements, exchange rate
equilibrium, factors affecting forex rate, forecasting forex rates, international parity
relation, interest rate parity, purchasing power parity and Fisher Effect.
Chapter 5:
Forex Exposure: Management of transaction, translation, economic, political and interest
rate exposure.
Chapter 6:
International Project Appraisal: Accounting implication of international activities,
international taxation.
Chapter 7:
International Equity Investment Long-Run Investment Decision: The foreign investment
decision, political risk management, country risk analysis, multinational capital
budgeting, application and interpretation of cost of capital and capital structure of
multinational firm, short- term financial management in a multinational and corporation
divided policy of the multinational.