MDU SYLLABUS BACHELOR OF COMMERCE (B.Com)
There are various MDU courses that can be done in Distance Learning mode. Apart from BA the students now have a choice to do B.Com through distance learning by enrolling in MDU B.Com Course. The students can check the MDU website for B.Com Admissions, prospectus and admission forms. You will also get all the information about how to enroll and apply for B.Com in MDU. Below you will get the complete detailed syllabus of MDU B.Com course offered in Distance Learning Mode.
MDU BACHELOR OF COMMERCE (B.Com)
B.Com I
BUSINESS COMMUNICATION
PAPER DEBC-101
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Unit I
Introducing Business Communication : Basic Forms of Communicating; communication Models and process; Effective
communication; theories of communication, Audience analysis .
Unit II
Self Development and Communication : Development of positive personal attitude; SWOT analysis; Vote’s model of
interdependence; Whole communication.
Unit III
Corporate Communication: Formal and informal communication networks; Grapevine; Miscommunication (Barrier
communication ); Group discussion; Mock interviews; seminars; Effective listening exercise; individual and group presentations
and reports writing.
Unit IV
Principle of Effective Communication.
Unit V
Writing Skills: Planning business message; Rewriting and edition; The first draft; Reconstructing the final draft; business
letters and memo formats; appearance request letters; Good news and bad news letters; Persuasive letters; Sales letters;
Collection letters; office memorandum.
Unit VI
Report Writing : introduction to a proposal, short report and formal report, report preparation.
Oral presentation : Principles of oral presentation factors affecting presentation, sales presentation. Training presentation,
conducting surveys, speeches to motivate, effective presentation skills.
Unit VII
Non Verbal Aspects of Communicating
Body language : kinetics, Proxemics, Para language; effective listening; principles of effective listening; factors affecting
listening exercise; oral, written, and video conferencing; etc.
128
International Communication: Cultural context; Writing and presenting in international situations; inter-cultural factors in
interactions. Adapting to global business.
BUSINESS ECONOMICS
PAPER DEBC-102
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Unit I
Introduction: Basic problems of an economy; Working of price mechanism.
Unit II
Elasticity of Demand: Concept and measurement of elasticity of demand; Price, income and cross elasticity’s; Average
revenue, marginal revenue, and elasticity of demand; Determinants of elasticity of demand; Importance of elasticity of
demand.
Unit III
Production Function: Law of variable proportions, Iso-quants; Economic regions and optimum factor combination; Expansion
path; Returns to scale; Internal and external economies and dis-economies; Ridge lines.
Unit IV
Theory of Costs: Short-run and long-run cost curves-traditional and modern approaches.
Unit V
Market Structures: Market Structures and business decisions; Objectives of a business firm.
a) Perfect Competition: Profit maximization and equilibrium of firm and industry; Short-run and long run supply
curves; Price and output determination; Practical applications.
b) Monopoly: Determination of price under monopoly; Equilibrium of a firm; Comparison between perfect competition
and monopoly; Multi-plant monopoly; Price discrimination. Practical applications.
c) Monopolistic Competition: Meaning and characteristics; Price and output determination under monopolistic
competition; Product differentiations; Selling costs; Comparison with perfect competition; Excess capacity under
monopolistic competition.
d) Oligopoly: Characteristics, indeterminate pricing and output; Classical models of oligopoly; Price leadership; Collusive
oligopoly; kinked demand curve.
129
Unit VI
Factor Pricing-I: Marginal productivity theory and demand for factors; Nature of supply of factor inputs; Determination of
wage rates under perfect competition and monopoly; Exploitation of labor; Rent-concept; Ricardian and modern theories of
rent; Quasi rent.
Unit VII
Factor Pricing-II: Interests-concept and theories of interest; Profit-nature, concepts, and theories of profit.
BUSINESS MANAGEMENT
PAPER DEBC-103
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Unit I
Introduction to Management: Concept, Nature, Process and Significance of Management; Managerial Roles (Mintzberg);
Development of Management Though, Classical and Neo-classical Systems; Contingency Approaches.
Unit II
Planning: Concept process and Types; Decision Making Concept and Process; Bounded Rationality; Management by Objectives;
Corporate planning Environment analysis and diagnosis; Strategic formulation.
Unit III
Organizing: Concept Nature; Process and Significance; Authority and Responsibility Relationship; Centralization vs.
Decentralization; Departmentation; Organization Structure Forms and contingency factors.
Unit IV
Motivating and Leading people at Work; Motivating concept; Theories- Maslow, Herzberg,Mcgreggor, a Ouchi; Financial
and non-financial incentives.
Leadership concept and leadership styles; Leadership theories (Tannenbaum and Schmidt); Likert’s System Management;
Communication- Nature, Process, networks and barriers; Effective communication.
Unit V
Managerial Control; Concept and process; effective control system; Techniques of control traditional and modern.
Unit VI
Management of Change : Concept, Nature and process of planned change; resistance to change; Emerging horizons of
management in a changing environment
130
BUSINESS MATHEMATICS
PAPER DEBC-104
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Unit I
Calculus: (Problems and theorems involving trigonometrically ratios are not to be done).
Differentiation: Partial derivatives up to second order; Homogeneity of functions and Euler’s theorem; total differentials
Differentiation of implicit function with the help of total differentials.
Maxima and Minima; Cases of one variable involving second or higher order derivatives; Cases of two variables involving not
more than one constraint.
Integration: Integration as anti-derivative process; Standard forms; Methods of integration-by substitution, by parts, and by
use of partial fractions; Definite integration; Finding areas in simple cases; Consumers and producers surplus; Nature of
Commodities learning Curve; Leontiff Input-Output Model.
Unit II
Matrices and Determinants: Definition of matrix; Types of matrices; Algebra of matrices; Properties of determinants;
calculation of values of determinants up to third order; Adjoint of a matrix, through adjoint and elementary row or column
operations; Solution of system of linear equations having unique solution and involving not more than three variables.
Unit III
Linear Programming-Formulation of LPP: Graphical method of solution; Problems relating to two variables including the
case of mixed constraints; Cases having no solution, multiple solutions, unbounded solution and redundant constraints.
Simplex Method—Solution of problems up to three variables, including cases of mixed constraints; Duality; Transportation
Problem.
Unit IV
Compound Interest and Annuities: Certain different types of interest rates; Concept of present value and amount of a sum;
Types of annuities; Present value and amount of an annuity, including the case of continuous compounding; Valuation of
simple loans and debentures; Problems relation to sinking funds.
FINANCIAL ACCOUNTING
PAPER DEBC-105
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
131
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Meaning and Scope of Accounting: Need development, and definition of accounting; Book-keeping and accounting; Persons
interested in accounting; Disclosures; Branches of accounting; Objectives of accounting.
Accounting Principles: International accounting standards (only outlines); Accounting principles; Accounting standards in
Accounting Transactions: Accounting Cycle; Journal; Rules of debit and credit; Compound journal entry; Opening entry;
Sub-division of journal; Relationship between journal and ledger; Rules regarding posting; Trial balance.
Capital and Revenue: Classification of Income; Classification of expenditure; Classification of receipts.
Accounting concept of income: Accounting-concepts and income measurement; Expired cost and income measurement.
Final Accounts: Manufacturing account; Trading account; Profit and Loss account; Balance Sheet; Adjustment entries.
Rectification of Errors: Classification of errors; Location of errors; Rectification of errors; Suspense account; Effect on
profit.
Depreciation Provisions and Reserves: Concept of depreciation, causes of Depreciation, depletion, amortization and
dilapidation; Depreciation accounting; methods of recording depreciation; Methods for providing depreciation; Depreciation
of different assets; Depreciation of replacement cost; Depreciation policy as per Accounting Standard: Depreciation accounting;
Provision and reserves.
Accounts of Non-Trading institutions
Single Entry System
Voyage Account
BASICS OF COMPUTER
PAPER-A-THEORY
PAPER CODE-106 A
External: 50
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Fundamentals of Computers : Model of a digital computer, Functioning of a digital computer, Historical evolution of
computers.
Classification of computers. Human being v/s Computer, Input output devices Storage devices, Types of software; Application
and system software , multi programme, operating-system and its functions, Tirrie sharing, multiprocessing. Applications of
computers in Commerce, Marketing, education and management.
Introduction to windows: Types of windows, Windows as an operating system, Windows explorer, using clipboard, using
paint brush, control panel installing a printer.
MS-WORD: Fundamentals of MS-WORD : Menus, Toolbars, Ruler Scroll bar, creating, Editing saving. Importing Exporting
and insert fig files; Working with Frames, Columns, Pictures, Tables, Macros.
132
Ms-Excel : Worksheet overview : Rows, Columns, Cell, Menus Creating worksheet, opening and saving worksheets, Formatting
printing. Establishing Worksheet Links, Tables Creating and printing graphs. Macros, using V built-in functions.
BASICS OF COMPUTER
PAPER-B-PRACTICAL
PAPER CODE DEBC-106 B
Practical: 50
Practical:
MS Word
Windows
Distribution of Marks in practical examination
1. Practical work book 10 Marks
2. One practical question 25 Marks
3. Viva- Voce 15 Marks
B.Com II
BUSINESS REGULATORY FRAMEWORK
PAPER CODE DEBC-201
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Law of Contract (1872): Nature of Contract, Classification, Offer and Acceptance, Capacity of Parties to Contract; Discharge
of Contract; Remedies for Breach of Contract Special Contrasts: Indemnity; Guarantee: Bailment and Pledge; Agency.
Sales of Goods Act 1930: Formation of Contracts of Sale
Transfer of Property in Goods; Performance of the Contract of Sales Unpaid Seller and his Rights, Sale
Purchase Agreement.
Negotiable Instrument Act 1881: Definition of Negotiable Instruments; Features; Promissory Note, Bill Exchange & Cheque;
Types of Crossing; Dishonor and Discharge of Negotiable Instrument.
The Consumer Protection Act 1986: Salient Features; Definition of Consumer; Grievance Redressal Machinery.
Foreign Exchange Management Act 1999: Definition and Main Provisions.
133
BUSINESS STATISTICS
PAPER CODE DEBC-202
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Unit I
Introduction ; Statistics as a Subject, Statistical Data-Meaning and Types, Collection and Rounding of Data, Classification and
Presentation of Data, Diagrammatic Presentation of Data, Graphic Pres-entation of Data, Statistical Averages, Measures of
Dispersion.
Unit II
Method of Measurement of Correlation, Rank Correlation, Method of Concurrent Deviation, Coef-ficient of determination,
Association of Attributes, Regression Analysis (Linear), Uses of Regres-sion Analysis, Regression Lines, Regression Equations,
Standard En-or of Estimate.
Unit III
Index Number : Definition and Characteristics, Problems involved in the construction of Index numbers, the uses of averages,
Construction of different type of indices. Simple aggregate method. Simple average of relatives. Weighted aggregate, method,
Test of adequacy, Time reversal test. Factor reversal test and the Circular test, Consumer price index, Time Series Analysis,
Definition, Utility of Time Series Analysis, Components of time and concepts series-secular trend. Seasonal variations.
Cyclical variations, irregular variations. Measurement of trend. Moving average and Least Square Methods, Interpolation and
Extrapolation.
Unit IV
Probability concept and various approaches of defining probability. Additive rule. Applicative theo-rem. Conditional probability
and Bayes Theorem, Probability distributions: Binomial, Poisson and Normal
COMPANY LAW AND AUDITING
PAPER CODE DEBC-203
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
134
Introduction
Meaning, characteristics & Types of companies
Promotion and incorporation of companies;
Memorandum of association. Articles of Association, Prospectus; Borrowing power, mortgages and charges.
Directors-appointment, powers and Legal position.
Company meetings-kinds, quorum, voting, resolutions, minutes
Audit of Limited companies-Company auditor-appointment, powers, duties and liabilities; auditor report; Investigation-meaning,
nature and importance.
Introduction; Meaning and Objectives of auditing; Types of audit; Internal audit.
Audit process; audit programme; Working paper and evidences; Routine checking and test checking
Internal Check System
Vouching; Verification of assets and liabilities.
CORPORATE ACCOUNTING
PAPER CODE DEBC-204
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Issue. Forfeiture and Re-issue of Shares; Redemption of Preference Shares, Issue and Redemption of Debentures. Profit/
Loss prior to incorporation
Final accounts of Companies: Excluding Computation of Managerial Remuneration; Valuation of goodwill and shares.
Accounting for Amalgamation, absorption of Companies as per Indian Accounting Standard.
Accounting for internal reconstruction: excluding re-construction schemes.
Consolidated Balance Sheet of Holding Companies with one Subsidiary only.
Liquidation of companies: Accounts of Banking and Insurance companies.
PRINCIPLES OF MARKETING
PAPER CODE DEBC-205
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
135
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Introduction: Nature and scope of marketing; Importance of marketing as a business function, and in the economy; Marketing
concepts-traditional and modern: Selling vs. marketing, marketing mix; Marketing environment.
Consumer Behavior and Market Segmentation: Nature, scope, and significance of consumer behavior; Market segmentation
– concept and importance; Bases for market segmentation.
Product: Concept of product, consumer, and industrial goods; product planning and development; Packaging-role and functions;
Brand name and trade market; after-sales service; Product life cycle concept.
Price: Importance of price in the marketing mix; Factors affecting price of a product/service; Discounts and rebates.
Distribution Channels and Physical Distribution: Distribution channels-concept and role; Types of distribution channels;
Factors affecting choice of a distribution channel; Retailer and wholesaler; Physical distribution of goods; transportation;
Warehousing; Inventory control; Order processing.
Promotion: Methods of promotion; Optimum Promotion Mix; Advertising Media-, their relative merits and limitations,
characteristics of an effective advertisement, Personal Selling, Publicity: Sales promotion and public relations.
HUMAN RESOURCE MANAGEMENT
PAPER CODE DEBC-206
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Human Resource Development: Concept, benefits and prerequisites. Difference between human resource development
and human resource management. Role, functions and status of human resource manager. Role of chief executive, Line
managers and HRD managers in developing human resources. Personnel policies, procedures and programmes. Human
resource planning. Job evaluation.
Recruitment: steps in recruitment, recruitment policy, sources and methods of recruitment. Selection process and policy.
Career planning: objectives and responsibilities; process, prerequisites advantages and limitations of career planning; career
problems and their solutions. Training and development: concept and importance of training; training methods/techniques.
Performance appraisal.
Wage and salary administration: Promotion, transfer, demotion, separation and absenteeism; labor turnover. Personnel
records and audit.
Industrial relations in India
136
B.Com III
ADVERTISING AND SALES MANAGEMENT
PAPER CODE DEBC-301
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Communication Process: Basic communication process, role and source; Encoding and decoding of message, media,
audience, feedback, and noise.
Advertising and Communication Mix: Different advertising functions; Types of advertising, Economic social aspects of
advertising; Advertising process-an overview setting advertising objectives and budget.
Creative Aspects of Advertising: Advertising appeals, copy writing headlines, illustration, message, copy types.
Advertising Media: Different types of media; Media planning and scheduling.
Impact of Advertising: Advertising Agency roles, relationship with clients, advertising department; Measuring advertising
effectiveness; Legal and ethical aspects of advertising.
Sales Management: Sales Management, Personal Selling and Salesmanship, Organizing the sales efforts; Sales force
management: Recruitment, Selection, Training Motivation, compensating and Controlling sales personnel, Sales Budget, Sales
quotas and Sales Territories
BUSINESS ENVIRONMENT
PAPER CODE DEBC-302
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Course Inputs: Business environment: concept, components and importance
Economic trends (overview): Income, savings and investment Industry trade balance of payments, Money finance; prices.
Problems of growth: Unemployment; Poverty; regional imbalances; social injustice; Inflation; parallel economy; Industrial
sickness.
Role of Government in Indian Economy: Monetary and fiscal policy; Industrial policy; Industrial licensing, privatization;
devaluation; Export-import policy; Foreign investment; and collaborations.
137
Tenth five year plan: Major policies; resource allocation.
International Environment: International environment (overview); Trends in world trade and the problems of developing
countries; foreign trade and economic growth.
International economic institutions: GATT, WTO, UNCTAD, World Bank, IMF.
INCOME TAX
PAPER CODE DEBC-303
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Unit-I
Definitions: Agricultural Income, Previous year. Assessment year, Assesses, Person, Casual Income, Total Income, Residence
of assesses and incidence of Tax liability. Income exempted from tax: Income under the head salary, house property, business
and profession (including depreciation allow-ance and investment allowance etc.) capital gains and other sources.
Unit II
Deduction from gross total income, set-off and carry forward of losses. Aggregation of incomes. Assessment of individuals,
Hindu undivided families, and Firms (including computation of tax.)
Unit III
Income Tax Administration: Income Tax Authorities, Assessment procedure, Recovery and refund of tax, appeals and revision,
penalties and prosecutions. Return filing by the individuals.
COST ACCOUNTING
PAPER CODE DEBC-304
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Introduction: Nature and scope of cost accounting, Cost concepts and classification, methods and techniques, Installation
of costing system Concept of cost audit.
138
Accounting for material: Material control, Concept and techniques, pricing of material issues Treatment of material losses.
Accounting for labour: Labour cost control procedure, labour turnover, idle time and overtime; Methods of wage payment
time and piece rates; incentive schemes.
Accounting for overheads: Classification and departmentalization; absorption of overheads; Determination of overhead
rates: Under and over absorption, and its treatment.
Cost Ascertainment: Unit costing; Job, batch and contract costing operating costing; Process costing including inter
process profits and excluding equivalent production and joint and by-products.
Cost Records: Integral and non-integral system; reconciliation of cost and financial accounts.
Standard Costing and variance analysis: Material and labour variances only; Budgetary control Marginal costing and
break-even-analysis.
INTERNATIONAL MARKETING
PAPER CODE DEBC-305
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
International Marketing: Nature, Definition, and Scope of International marketing, Domestic Marketing vs. International
Marketing, International Marketing Environment Economic Cultural, Political & Legal Environment.
Identifying and Selecting Foreign Markets: Foreign Market entry mode decisions.
Product Planning for International Market: Product designing, standardization vs. adoption; Branding, and packaging;
Labeling and quality issues; After sales services.
International Pricing: Factors influencing international price; Pricing process and methods, International price quotation
and payment terms.
Promotion of Product/services Abroad: Methods of international promotion; direct mail and sales literature; advertising;
personal selling; trade fairs and exhibitions.
International Distribution: Distribution channels and logistics decisions; selection and appointment of foreign sales agents.
Planning, organizing and controlling of International Marketing; Exim policy-an overview Trends in India
MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT
PAPER CODE DEBC-306
External: 70
Internal: 30
Note:
1. Examiner is required to set 10 questions covering whole syllabus of the paper and the candidates are required to
attempt any 5 questions in all. All questions carry equal marks.
139
2. Internal assessment marks shall be given on the basis of marks secured by the candidate in the Descriptive Examination
to be conducted by the respective study centre. Study centres are required to keep the record of the descriptive
examination with them for inspection by the University. The marks of Internal Assessment must be submitted to the
University before the termination of the University Examination in the concerned subjects. In the event of non receipt
of the Internal Assessment Marks, the theory marks secured by the candidate shall be proportionately enhanced.
Management Accounting: Meaning, nature, scope and functions of management accounting in decision making; Management
accounting vs financial accounting; Tools and techniques of management accounting.
Financial Statement: Meaning and types of financial statement; Limitations of financial statements; Objectives and methods
of financial statements analysis; Ratio analysis Classification of ratios-Profitability ratios, turnover ratios, liquidity ratios,
turnover ratios advantages of ratio analysis, Limitations of accounting ratios.
Fund Flow Statement, Cash flow statement as per Indian Accounting standard,
Financial management: Financial goal; Profit vs. Wealth maximization: financial function investment, financing and dividend
decision; financial planning, over-capitalization and under investment, financing, and dividend decision; financial planning,
over-capitalization and under capitalization.
Capital Budgeting: Nature of investment decision; investment evaluation criteria, net present value; internal rate of return
profitability index payback period accounting rate of return NPV and IRR comparison, excluding risk analysis.
Cost of Capital: Significance of cost of capital; calculating cost of debt; Preference, Equity and retained earnings; Combined
(weighted) Cost of capital.
Capital structure theories and determinants.
Hypothesis; forms of dividends and stability in dividends; determinants.
Management of Working Capital: Nature of working capital significance of working capital operating cycle and factors
determining of working capital requirements. Estimation of working capital.
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