Study & Evaluation Scheme Of Bachelor of ... - IFTM University

Study & Evaluation Scheme
Of
Bachelor of Commerce
(Honours)
[Proposed for Academic Session 2012-13]
IFTM UNIVERSITY
N.H.-24, Lodhipur Rajput, Delhi Road, Moradabad, Uttar Pradesh-244001
Website: www.iftmuniversity.ac.in

IFTM UNIVERSITY
N.H.-24, Lodhipur Rajput, Delhi Road, Moradabad, Uttar Pradesh-244001
Website: www.iftmuniversity.ac.in
Study & Evaluation Scheme Of
Bachelor of Commerce (Honours)
[Proposed for Academic Session 2012-13]
Summary
Programme:
Bachelor of Commerce (Honours)
Course Level:
Degree (Unger Graduate)
Duration:
Two years (six semesters) Full Time
Medium of Instruction:
English
Minimum Required Attendance 75%
Maximum Credits 146

Study and Evaluation Scheme
Programme : B.COM. (HONS.)
SEMESTER I
S. Paper code Subject title Period Credit Evaluation Scheme
No
L T P
Internal External
Total
1 B.Com 101 Accounting and Financial 4 -- -- 4 30 70 100
Analysis
2 B.Com 102 Principles and Practices Of 4 -- -- 4 30 70 100
Management
3 B.Com 103 Micro Economics 4 -- -- 4 30 70 100
4 B.Com 104 Business Mathematics 4 -- -- 4 30 70 100
5 B.Com 105 Business Communication 4 -- -- 4 30 70 100
6 B.Com 106 Legal Aspects of Business 4 -- -- 4 30 70 100
Total 24 -- -- 24 180 420 600
SEMESTER II
S. Paper code Subject title Period Credit Evaluation Scheme
No
L T P
Internal External
Total
1 B.Com 201 Business Statistics 4 -- -- 4 30 70 100
2 B.Com 202 Macro Economics 4 -- -- 4 30 70 100
-
3 B.Com 203 Business Environment 4 -- -- 4 30 70 100
4 B.Com 204 Fundamentals of Computers 4 -- -- 4 30 70 100
5 B.Com 205 Corporate Accounting 4 -- -- 4 30 70 100
6 B.Com 206 Marketing Management 4 -- -- 4 30 70 100
Total 24 -- -- 24 180 420 600

SEMESTER III
S. Paper code Subject title Period Credit Evaluation Scheme
No
L T P
Internal External
Total
1 B.Com 301 Advanced Accounting and 3 -- 1 4 30 70 100
Audting
2 B.Com 302 Operations Research 4 -- -- 4 30 70 100
3 B.Com 303 Human Resource Management 4 -- -- 4 30 70 100
4 B.Com 304 E-Commerce 4 -- -- 4 30 70 100
5 B.Com 305 Company Law 4 -- -- 4 30 70 100
6 B.Com 306 Organisational Behaviour 4 -- -- 4 30 70 100
Total 23 -- 1 24 180 420 600

SEMESTER IV
S. Paper
Subject title
Period Credit Evaluation Scheme
No code
.
L T P
Internal External
Total
1 B.Com 401 Banking and Insurance system 4 -- -- 4 30 70 100
in India
2 B.Com 402 Indian Economic Environment 4 -- -- 4 30 70 100
3 B.Com 403 Productions and Operations 4 -- -- 4 30 70 100
Management
4 B.Com 404 Entrepreneurship Development 4 -- -- 4 30 70 100
5 B.Com 405 Management Information 4 -- -- 4 30 70 100
System
6 B.Com 406 Financial Management 4 -- -- 4 30 70 100
Total 24 -- -- 24 180 420 600
Note:
L- Lecture 1L=1Hr.
T-Tutorial 1T=1Hr.
P-Practical 1P=1Hr.
C-Credits 1C=1Hr. of Theory Paper
=1Hr. of Practical/Tutorial
*Summer Training 4-6 weeks

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM 101: ACCOUNTING AND FINANCIAL ANALYSIS Max. Hours: 40
UNIT I. Introduction :
Nature of Accounting, Accounting as an information system and language of business, Basic
Concepts and Conventions, Changing role of accountant in profession and Industry, Financial
accounting standards.
UNIT II Double Entry System:
Maintenance of different books of accounts, Journal and its sub-division, Ledger and its subdivision,
Journal Proper, Cash Book.
UNIT III. Final Accounts
Preparation of Final Accounts & Balance Sheet (other than corporate bodies): Preparation of
Trial Balance, Closing and adjustment entries through Journal, Provision for depreciation
(different methods), Provision for Bad and Doubtful Debts, Creation of Reserves-general,
specific, revenue, capital & secret., Drawing of Manufacturing Account, Trading Account, Profit
and Loss Account and Profit and Loss Appropriation Account, Preparation of Balance Sheet.
UNIT IV Analysis of financial statements
Ratio Analysis- solvency ratios, profitability ratios, activity ratios, liquidity ratios, market
capitalization ratios ; Common Size Statement ; Comparative Balance Sheet and Trend Analysis
of manufacturing, service & banking organizations.
Suggested Readings:
1. Jain S.P.and Narang K.L.-Advanced Accounting
2. Maheshwari S.N. and Maheshwari S.K. Fundamental of Accounting
3. Chowdhry Anil Fundamentals of Accounting & Financial Analysis

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 102 N PRINCIPLES AND PRACTICES OF MANAGEMENT Max. Hours: 40
UNIT – I
Management: Introduction - Meaning, nature and characteristics of Management - Scope and
functional areas of management - Management as a science art or profession - Development of
Management Thought: Classical, Neo-classical, Systems, Contingency and Contemporary
Approach to Management – Drucker, Porter, Senge, Prahalad, Hammer, and Tom Peters.
UNIT – II
Planning: Nature, importance and purpose of planning - Planning process, Objectives - Types of
plans (Meaning only) - Decision making – importance & steps.
UNIT – III
Organising and Staffing : Nature and purpose of organisation, Principles of organisation -
Types of organization - Departmentation, Committees - Centralisation Vs decentralisation of
authority and responsibility - Span of Control - MBO , Nature and importance of staffing -
Process of selection & recruitment(in brief).
UNIT – IV
Directing: Meaning and nature of directing - Leadership styles - Motivation theories (Maslow’s,
Herzberg, McGregors X & Y theory) - Communication meaning and importance, barriers to
communication, types of communication
Controlling: Meaning and steps in controlling - Essentials of a sound control system - Methods
of establishing control( in brief).
Suggested Readings:
1. Koontz & O’Donnell, Management.
2. Appaniah & Reddy, Essentials of Management.
3. L M Prasad, Principles of management.
4. Srinivasan & Chunawalla, Management Principles and Practice.
5. S V S Murthy, Essentials of Management.
6. Thomas. N. Duening & John. M. Ivan cevich, Management, Principles and Guidelines,
Biztantra Publications.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 103: MICRO ECONOMICS Max. Hours: 40
UNIT I
Introduction To Economics: Meaning, Nature and Scope of Business Economics – Micro and
Macro, Economic Activities, utility concept; Basic Economic Problems, Production Possibility
Curve; Market forces in solving economic problems.
UNIT II
Demand & Supply Analysis: Meaning, Types of Demand, demand Schedule, Demand curve,
Law of Demand; Determinants & Exceptions; Elasticity of Demand and their types; Concept and
Law of Supply; Factors Affecting Supply, Elasticity of Supply
UNIT III
Cost & Revenue Analysis: Accounting Costs and Economic Costs; Short Run Cost Analysis:
Fixed, Variable and Total Cost Curves, Average and Marginal Costs; Long Run Cost Analysis:
Economies and Diseconomies of Scale and Long Run Total, Average and Marginal Cost Curves;
Concept of Revenue .Total, Marginal, Average revenue; Revenue & Cost Curves under different
Market Conditions
UNIT IV
Pricing Under Various Market Conditions: Price and Output Determination under different
Market Conditions: Perfect Competition Monopoly, Monopolistic Competition
Suggested Readings:
1. Dwivedi, D N, Managerial Economics, Vikas Publishing House, New Delhi.
2. Mehta, P L, Managerial Economics, S. Chand , New Delhi, 2007.
3. Chaturvedi, D D, & Gupta, S L, Business Economics, Brijwasi Publishers. (2006)
4. Koutsoyiannis, A., Modern Micro Economics, Macmillan Press Ltd, 2006
5. Salvator, Dominick, Managerial Economic, McGraw – Hill Book Company,2002

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 104 BUSINESS MATHEMATICS ` Max. Hours: 40
UNIT I
Matrix: Introduction, Square Matrix, Column Matrix, Diagonal Matrix, Identity Matrix,
Elementary operations on matrices: Addition, Subtraction & Multiplication; Minors and
Cofactors of the elements of a determinant, Adjoint of a square matrix, Inverse of a Matrix,
UNIT II
Types of data and representation(graphic/diagrams), measures of central tendency: mean, median
& mode.
UNIT III
Systems of linear equations, Consistency of equations: Testing the consistency of equations by
rank method; Solution of linear equations: Matrix method and Cramer’s rule
UNIT IV
Concept of Differentiation and Integration, Maxima and Minima in Differentiation; Application
of Differentiation & Integration in Business.
Suggested Readings:
1. Business Mathematics by Dr. Amarnath Dikshit & Dr. Jinendra Kumar Jain.
2. Business Mathematics by V. K. Kapoor - Sultan chand & sons, Delhi
3. Business Mathematics by Bari - New Literature publishing company, Mumbai
4. Raghavachari, M, Mathematics for Management, Tata McGraw Hill.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 105: BUSINESS COMMUNICATION Max. Hours: 40
UNIT I
Introduction to Communication; Meaning and Definition - Process - Functions - Objectives -
Importance - Essentials of good communication - Communication barriers - Overcoming
communication barriers. Principles of communication
UNIT II
Types of communication: Verbal – Oral Communication: Advantages and limitations of oral
communication, written communication – Characteristics, significance, advantages &
Limitations of written communication; Non verbal Communication: Sign language – Body
language – Kinesics – Proxemics – Time language; Interpersonal communication – Interpersonal
communication – Communication models: Exchange theory – Johari window – Transactional
analysis, Communication styles.
UNIT III
Business Letters: Kinds of business letter: interview appointment, Acknowledgement,
promotion, enquiries, replies, orders, sales, circular, complaints
UNIT IV
Modern forms of communication- Fax, mails, Video conferencing, internet, websites and their
use in business.
Suggested Readings:
1. Chhabra, T.N., Communiaction For Management, Sun India Publications
2. R.C. Sharma & Krishna Mohan: Business Communication & Report Writing, TMH, New
Delhi.
3. Raman. S & Swami. R: Business Communication – A Practical Approach, Professional
Publications, Madras.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM-106: LEGAL ASPECTS OF BUSINESS Max. Hours: 40
UNIT I
Indian Contract Act: Definition, Essentials, Nature, Contracts agreements, Offer & Acceptance,
Consideration, Capacity of Parties, Free consent, Performance of Contracts, Discharge of
Contract, Remedies for Breach of contract, Contingent Contract, Special Contract: Implied and
Quasi contract, Indemnity and Guarantee, Bailment and Pledge contract, Agency contract
UNIT II
Sales of Goods Act: Sales contract- Definition, Features, Formation of contract of Sale, Contents
of Sales Contract- Goods, Price, Condition and Warranty, Ownership of Goods, Transfer of
Property, Performance of Sales contract, Delivery, Rights of an unpaid seller, Auction sale.
UNIT III
Indian Partnership Act: Definition and Nature of Partnership, Partnership Deed, Registration of
Firms and Consequences of non-Registration of Firm. Relations of Partners, Dissolution of Firm.
UNIT IV
Negotiable Instruments: Definition and Features, Types, Recognition and Endorsement, Parties
of Negotiable Instruments, Dishonour and Discharge of Negotiable Instruments
Suggested Readings:
1. Gulshan J.J., Business Law,
2. Kuchhal M.C., Business Law
3. Kapoor N.D., Mercantile Law

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 201: BUSINESS STATISTICS Max. Hours: 40
UNIT I
Introduction to Statistics: Concepts, Scope, Significance & Limitations, Method of Collecting
Data: Primary & Secondary Data, Classification & Tabulation of data, Frequency Distribution,
Graphical & Diagrammatic representation of data
UNIT II
Measures of Central Tendency: Meaning, Application & Limitation, (Mean, Median, Mode),
Measures of Variation: Significance & Properties of good measures of variation.
Dispersion: Range, Mean deviation, Standard deviation, Skewness & Kurtosis.
UNIT III
Correlation: Significance of Correlation, Types of correlation, Scatter Diagram method, Karl
Pearson coefficient of Correlation. Regression: Introduction, Regression lines and Regression
coefficient – their properties and applications.
UNIT IV
Probability: Basic concepts, mathematical statistical and axiomatic approach. Addition Law,
Conditional Probability, Multiplication Law. Probability Distribution: Binomial Distribution,
Poisson distribution, Normal distributions and their applications.
Sampling: Sample and census, Methods of sampling, Sampling and Non- sampling errors.
Procedure of testing the Hypothesis, Type I Type- II Errors.
Suggested Readings:
1. Beri, Statistics for Management, Tata McGraw-Hill
2. Sharma J.K., Business Statistics, Pearson Education.
3. Gupta C B, An Introduction to Statistical Methods, Vikas Publications, 1995.
4. Levin Rubin, Statistics for Management, Pearson, 2000, New Delhi.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 203 BUSINESS ENVIRONMENT Max. Hours: 40
UNIT I
The concept of Business Environment, Significance and Nature, Environment Scanning:
Meaning, Nature, Scope, and Process, Interaction between internal and external environment;
Overview of Political, Socio-cultural, Legal, Technological and Global environment
UNIT II
Capitalistic Economy (Characteristics, merits, demerits); Socialistic Economy (Characteristics,
merits, demerits); Mixed Economy (Characteristics, merits, demerits); Social Responsibility of
business enterprises; Public Sector and Private Sector with their changing roles.
UNIT III
An introduction to MRTP, FEMA, Consumer Protection Act; Monetary policy and Fiscal policy;
RBI-Role and functions
UNIT IV
Philosophy and strategy of planning in India; Economic Environment after Globalization: The
New Economic Policy, GATT and WTO- Objectives, Function and Principles of Globalization.
Suggested Readings:
1. Mishra S K & Puri V K - Economic Environment of Business (Himalaya Publishing House,
3rd Edition).
2. Paul Justin - Business Environment Text and Cases (Tata Mc Graw Hill).
3. Shaikh & Saleem - Business Environment (Pearson, 1st Edition)
4. Suresh Bedi - Business Environment (Excel Books, 1st Edition).
5. Francis Cherunilam – Business Environment, Text and Cases (Himalaya Publishing House,
8th Edition).
6. Adhikari M, Economic Environment of Business, S Chand, 2000.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 204 FUNDAMENTALS OF COMPUTERS Max. Hours: 40
UNIT I
Basic Concepts of Computers :Introduction and definition of computer; functional
components of a computer system-(Input unit, CPU, Memory and output unit); Types of
memory and memory hierarchy; Functioning inside a computer; characteristics, advantages
and limitations of a computer; classification of computers; Input devices - keyboard, printing
devices, voice speech devices, scanner, MICR, OMR, Bar code reader, digital camera etc.
Output devices - Visual Display Unit, printers, plotters etc. Storage Devices – Magnetic
storage devices, Optical storage devices, Flash Memory etc. Software: Introduction; Types of
software with examples
UNIT II
Use of MS-Office: Basics of MS-Word, MS-Excel and MS-PowerPoint
Data Base Management System: Concept of Data Base Management System, Important terms
of Database [including Entity, Attribute, Primary Key, Foreign Key, Candidate Key,
Referential integrity, Table, Views, Data Dictionary].
UNIT III
Net works: LAN, WAN, Wireless Network Introduction to networking, Importance of
networking, Communication devices such as Modem, Features of Networking
Introduction to Internet Meaning of Internet, Growth of internet, Owner of Internet,
Anatomy of Internet, Basic Internet Terminology, Net Etiquette, World Wide Web, Internet
Protocols, Usage of Internet to society, Search Engines
UNIT IV
Information Systems Meaning, Need of an efficient Information System, Types of
Information System, Applications of Information Technology: Information Technology (IT)
applied to various functional areas of Management.
E-commerce: Introduction, Comparison between Traditional commerce and E-commerce;
Advantages & disadvantages of e-commerce
Suggested Readings:
1. Cyganski - Information Technology: Inside and outside (Pearson, 1st Edition).
2. Basandra SK - Computers Today (Galgotia, 1st Edition).
3. Leon A and Leon M - Introduction to Computers (Leon Vikas, 1st Edition).

4. Leon - Fundamentals of Information Technology, (Vikas)
5. Kakkar DN, Goyal R – Computer Applications in Management (New Age, 1st Edition

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 205 CORPORATE ACCOUNTING Max. Hours: 40
UNIT I
Accounting For Share Capital, Issue, forfeiture and reissue of forfeited shares- Issues of rights
and bonus shares-SEBI Guidelines-Concepts of book building, dematerialisation and Employee
Share option Scheme (ESOS), Redemption of preference shares and buy back of shares.
UNIT II
Issues and redemption of debentures
UNIT III
Valuation of Goodwill: Meaning – Definition – Elements of goodwill – Types of Goodwill –
Purchased Goodwill – Non purchased or inherent Goodwill – Valuation of Non-purchased
Goodwill – Average Profit Method –Super Profit Method – Capitalization of Average Profit
Method – Capitalization of Super Profit Method – Annuity Method
UNIT IV
Amalgamation of Companies: Concepts and accounting treatment as per Accounting Standard:
14 (ICAI) (excluding inter company holdings). Internal reconstruction: concepts and accounting
treatment excluding scheme of reconstruction.
Suggested Readings:
1. Shukla, M.C., T.S. Grewal, and S.C. Gupta, ‘‘Advanced Accounts’’, Vol-II, S. Chand &
Co.,New Delhi.
2. Gupta, R.L. and M. Radhaswamy, ‘‘Advanced Accountancy’’, Vol-II, Sultan Chand and Sons,
New Delhi.
3. Maheshwari, S.N. and S. K. Maheshwari, ‘‘Corporate Accounting’’, Vikas Publishing
House, New Delhi.
4. Sehgal, Ashok and Deepak Sehgal, ‘‘Corporate Accounting’’, Taxman Publication, New
Delhi.
5. Jain, S.P. and K.L. Narang, ‘‘Corporate Accounting’’, Kalyani Publishers, New Delhi.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 206: MARKETING MANAGEMENT Max. Hours: 40
UNIT I
Introduction to Marketing: Definition & Evolution of Marketing; Nature, Scope &
Importance; marketing concepts- traditional and modern; core marketing concept; marketing vs.
selling.
UNIT II
Market Segmentation, Targeting, & Positioning: Concept& importance of segmentation;
bases for segmentation; target marketing; Types of targeting; concept & importance of
positioning; repositioning & de positioning.
UNIT III
Marketing Mix: Concept, scope & importance; Product: Concept of product range; new product
development process, product life cycle; Price: Pricing objectives; factors influencing pricing
decisions; pricing strategies; Distribution: Concept & importance; types of distribution channels;
retailer & wholesaler; Promotion: Importance; elements of promotional mix; factors determining
promotion mix.
UNIT IV
Marketing Information System & Marketing Research: Concept & components of a
Marketing Information System; Meaning, Scope & Importance of marketing research, marketing
research process.
Suggested Readings:
1. Marketing Management by Philip Kotler
2. Marketing Management Cravens by Hills – Woodruff
3. Marketing Management by Rajan Saxena
4. Marketing Management by Dr. K. Karunakaran

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 303: HUMAN RESOURCE MANAGEMENT Max. Hours: 40
UNIT I
Introduction: Concept, nature, scope, objectives and importance of HRM; Evolution of HRM;
Environment of HRM; Personnel Management V/S HRM.
Acquisition of Human Resources: HR Planning; Job analysis – job description and job
specification; recruitment – sources and process; selection process – tests and interviews;
placement and induction.
Job changes – transfers, promotions/demotions, separations.
UNIT II
Training and Development: Concept and importance of training; types of training; methods of
training; design of training programme; evaluation of training effectiveness; executive
development – process and techniques.
UNIT III
Performance Appraisal: Performance appraisal – concept and objectives; traditional and modern
methods, limitations of performance appraisal methods.
UNIT IV
Compensation and Maintenance: Compensation: job evaluation – concept, process and
significance; components of employee remuneration – base and supplementary; maintenance:
overview of employee welfare, health and safety, social security.
HRM Strategies for the New Millennium: Role of HRM in strategic management; human capital,
emotional quotient, mentoring, etc.
Suggested Readings:
1. Chhabra, T. N.; Human Resource Management; Dhanpati Rai and Co. Pvt. Ltd; New Delhi
2003.
2. Dr. Gupta, C. B. ; Human Resource Management; Sultan Chand and Sons; New Delhi, 2003.
3. Aswathappa, K.; Human Resource and Personnel Management (Text and Cases), Tata
McGraw Hill Publishing Company, New Delhi, 2003.
4. Khanka, S. S.; S, Human Resource Management; Chand and Sons, New Delhi, 2001.
5. Chaterjee; An Executive Guide to Human Resource Management, Excel Book, 1999.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 304: E-COMMERCE Max. Hours: 40
UNIT I
Overview of E-Commerce Meaning. Importance in the context of today’s business.
Advantages of e-commerce (as compared with traditional system of commerce). E-commerce
and e-business. Internet and its relation to e-business. Mobile Commerce-Basic Idea.
UNIT II
Business to Consumer (B to C) model – Basic idea, major activities, major challenges. Models
of B to C [portals, e-tailer, content provider, transaction broker] Business to Business (B to B)
model – Basic idea, major activities, types of B to B market [independent, buyer oriented,
supplier oriented, vertical and horizontal e-market place]. Other models – Business to
Government (B to G), Consumer to Consumer (C to C), Consumer to Business (C to B).
UNIT III
Types of E-Payment – Payment card [credit card and debit card], Electronic or digital cash.
Electronic or digital wallet. Stored value card [smart card]. Basic idea of online banking.
Concept & definition, features, Goals of E-CRM business framework,
UNIT IV
Introduction to ERP: Concept & definition, features, major characteristics
Securities issues of E commerce: Firewall, E-Locking, Encryption, Cyber laws- aims and
salient provisions, Public key infrastructure.
Suggested Readings:
1. P.T. Joseph, Electronic Commerce – An Indian Perspective, P.H.I
2. Pandey, Srivastava and Shukla, E-Commerce and its Application, S. Chand
3. Bharat Bhaskar, Electronic Commerce, TMH
4. Turban, King, Viehland & Lee, Electronic Commerce- A Managerial Perspective,
5. Pearson.
6. Ravi kalakota & A.B. Whinston, Electronic Commerce- A Manager’s Guide, Pearson.
7. Laudon & Traver, e-commerce – Business, Technology, Society. Pearson

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 305: COMPANY LAW Max. Hours: 40
UNIT I
Nature of Company: Definition, characteristics, Companies Act 1956, Classification of
Companies on the basis of: Liability, Number of Members, Control and Ownership. Associations
Not For Profit, One Man Company, Prohibition of Large Partnerships. Formation Of Company:
Incorporation, Certificate, Promoter
UNIT II
Memorandum of Association: Contents, Alteration, Doctrine of Ultra Vires
Articles of Association: Contents, Alteration, Relationship between Articles and Memorandum,
Distinction between Articles and Memorandum, Legal Effects, Constructive Notice, Doctrine of
Indoor Management
Prospectus: Definition, Registration, Contents, Offer for sale, Misstatements, Statement in lieu
of Prospectus
UNIT III
Meetings and Proceedings: General Meetings of Shareholders, Requisites of a valid meeting
Winding Up: Meaning, Modes, Procedure of Winding Up by the court, Voluntary Winding Up,
Consequences
UNIT IV
Information Technology Act 2000: Definitions, Digital signature, Electronic governance,
Attribution, acknowledgement and dispatch of electronic records, Regulation of certifying
authorities, Digital signatures certificates, Duties of subscribers, Penalties and adjudication 1
lectures, Appellate Tribunal, Offences.
Suggested Readings:
1. Kucchal, M.C., “Business Law”, Vikas Publishing, House (P) Ltd., New Delhi, 2002.
2. Desai, T.R., “Indian Contract Act, Sale of Goods Act and Partnership Act”, S.C. Sarkar
& Sons Pvt. Ltd., Calcutta.
3. Khergamwala, J.S., “The Negotiable Instruments Act’’, N.M. Tripathi Pvt. Ltd., Bombay.
4. Singh, Avtar, “The Principles of Mercantile Law”, Eastern Book Company Lucknow.
5. Maheshwari & Maheshwari, “Business Law”, National Publishing House, New Delhi.
6. Kapoor, N. D., “Business Law”, Sultan Chand & Sons, New Delhi.

7. “Information Technology Rules 2000 & Cyber Regulations Appellate Tribunal Rules
2000 with Information Technology Act 2000” Taxmann Publications Pvt. Ltd., New
Delhi.
8. Painttal, D., “Law of Information Technology” Taxmann Publications Pvt. Ltd., New
Delhi.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 306: ORGANIZATIONAL BEHAVIOUR Max. Hours: 40
UNIT I
Introduction: Concept and nature of Organizational behaviour; Contributing disciplines to the
field of O.B.; O.B. Models; Need to understand human behaviour; Challenges and Opportunities.
UNIT II
Individual Behaviour: Self Concept; Ability; Learning – theories and reinforcement schedules;
Values and Attitudes; Personality – determinants and traits; Emotions; Perception –Process and
errors. Interpersonal Behaviour: Johari Window; Transactional Analysis – ego states, types of
transactions, life positions, applications of T.A.
UNIT III
Group Behaviour & Team Development: Concept of Group and Group Dynamics; Types of
Groups; Theories of Group Formation; Group Norms, Group Cohesiveness; Group Think and
Group Shift; Group Decision Making; Inter Group Behaviour; Concept of Team Vs. Group;
Types of teams; Building and managing effective teams.
UNIT IV
Organization Culture and Conflict Management: Organizational Culture; Managing Conflict –
Sources, types, process and resolution of conflict; Managing Change; Managing across Cultures;
Empowerment and Participation.
Suggested Readings:
1. Prasad, L.M.; Organizational Behaviour, Sultan Chand & Sons, 2003.
2. Stephen P., Robbins; Organizational Behaviour; “Prentice Hall of India Pvt. Ltd.”, New Delh,
2003.
3. Luthans, Fred; Organizational Behaviour, Tata McGraw Hill, New Delhi, 2003.
4. Moshal,B.S.; Organization & Management, Galgotia Publishing Co., 2003.
5. Khanka, S.S.; Organizational Behaviour, Sultan Chand and Sons, New Delhi.

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 401: BANKING AND INSURANCE SYSTEM IN INDIA Max. Hours: 40
UNIT I
Overview of Indian Banking System: History & Definition of Bank, Structure and
Organization of Banks. Commercial Banks: Nature and Scope of Commercial Banks, Functions,
General structure and methods of Commercial Banking, Mechanism of Credit Creation, systems
of Banking; RRBs and Co-operative Banks.
UNIT II
Central Banking & Monetary Policy: Constitution, Objectives, Functions, Structure of Central
Bank, Recent Trends in Central Banking, Failures and Critical Appraisal of the functioning of
Central Bank. Monetary Policy: Objectives, Monetary supply and Control of Inflation, Credit
Control Measures and their effectiveness.
UNIT III
Development Banks & Non-Banking Financial Institutions: Objectives, Functions,
Importance of Development Banks and Development Banks in India. Non-Banking Financial
Institutions- their main features, Regulatory and Supervisory Framework.
Banking Regulation Act & SBI: History of Banking Regulation Act, 1949, Social Control,
Banking Commission and Recommendations of Narasimham Committee. State Bank of India:
Objectives, Functions, Structure, Working and State Bank Group.
UNIT IV
Legal Aspects of Insurance
The Legal Environment, The Insurance Act, 1938 (as amended), Life Insurance Corporation Act,
1956, General Insurance Business (Nationalisation) Act, 1973, Insurance Regulatory and
Development Authority, IRDA Act.
Suggested Readings:
1. H.R. Machiraju, Indian Financial System, Second Edition, Vikas Publishing House Pvt. Ltd
2. Indian Financial System, M.Y. Khan, Tata McGraw Hill
3. Banking Theory and Practice, Shekhar and Shekhar, Vikas Publishing House Pvt Ltd
4. Modern Banking, R.S. Sayers, Oxford University Press

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 402 INDIAN ECONOMIC ENVIRONMENT Max. Hours: 40
UNIT I
Meaning of Economy, Economic Growth and Development, Characteristic of Indian Economy,
Factor affecting Economic Development, Brief idea about Economic, Natural & Infrastructural
Resources in India
Economic planning-Objectives, Characteristics, Need & Importance, Critical Evaluation of
Current Five Year Plan, Planning Commission
UNIT II
An Overview of International Business: Introduction, Definition of International Business,
Changing dimensions of International Business Environment, Globalization of Markets: Trends ,
Effects and Benefits International Business Theories: Introduction Mercantilism, Absolute
Advantage Theory Comparative Cost Theory, Hecksher-Ohlin Theory, Product Cycle Theory.
UNIT III
Foreign Exchange Determination Systems: Basic Concepts Relating to Foreign Exchange,
Various types of Exchange Rate Regimes, Factors Affecting Exchange Rates ( Fixed, Flexible &
Managed)
UNIT IV
Balance of Trade and Balance of Payments, International Monetary Fund (IMF) – Objectives and
functions, World Bank – Objectives and Functions Evolution, structure and functions of: North
Atlantic Free Trade Agreement (NAFTA) South Asian Association for Regional Cooperation
(SAARC), European Union (E.U.) World Trade Organization (WTO)
Suggested Readings:
1) Agarwal Raj - International Trade (Excel, 1st Ed.)
2) Hill C.W. - International Business (TMH, 5th Ed.)
3) Daniels - International Business (Pearson, 1st Ed.)
4) Black J - International Business Environment (Prentice Hall)
5) Bhalla V.K. - International Business Environment (Anmol)

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 403: PRODUCTION AND OPERATIONS MANAGEMENT Max. Hours: 40
UNIT I
Meaning, Nature and Scope of Production Management, Production Planning and Control,
Selection of sites for locating plants, Layout Planning.
UNIT II
Quality Assurance: Application of statistical quality control, Total quality Management, Role,
scope and importance of material management, Make-or-buy Decisions.
UNIT III
Concept and scope of purchasing management, Principles and objectives of purchasing,
Purchasing Procedure : requisitioning, selecting source of supply, Ordering, Delivery, Scientific
Purchasing.
UNIT IV
Inventory Management: Meaning and functions, Inventory Planning and Control, E.O.Q.,
Minimum and Maximum Level, Re-order level, ABC analysis.
Suggested Readings:
1) Adam Jr Everetl E. R J – Production and Operations Management (Prentice-Hall, 2000, 5th
Edition)
2) Chary - Production and Operations Management (Tata McGraw-Hill, 1997, 9th Edition)
3) McGregor D – Operations Management (McGraw-Hill, 1960)
4) Morton - Production and Operations Management (Vikas)

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 404: ENTREPRENEURSHIP DEVELOPMENT Max. Hours: 40
UNIT – I:
Entrepreneurship: What is it Introduction to Entrepreneur, Entrepreneurship and Enterprise -
Importance and relevance of the entrepreneur - Factors influencing entrepreneurship - Pros and
Cons of being an entrepreneur - Women entrepreneurs, problems and promotion - Types of
Entrepreneurs - Characteristics of a successful entrepreneur - Competency requirement for
entrepreneurs - Awareness of self competency and its development
UNIT – II:
Small Scale Industries - Small scale industries/ Tiny industries/Ancillary industries/ Cottage
Industries – definition, meaning, product range, capital investment, ownership patterns -
Importance and role played by SSI in the development of the Indian economy - Problems faced
by SSI’s and the steps taken to solve the problems - Policies governing SSI’s.
Sickness in SSI’s - Meaning and definition of a sick industry - Causes of industrial sickness
Preventive and remedial measures for sick industries.
UNIT – III:
Starting a Small Industry - what constitutes a business opportunity, scanning the environment
for opportunities, evaluation of alternatives and selection based on personal competencies. - An
overview of the steps involved in starting a business venture – location, clearances and permits
required, formalities, licensing and registration procedures - Assessment of the market for the
proposed project.
UNIT – IV:
Preparing the Business Plan (BP) - What is a BP Why is it important Who prepares it
Typical BP format- Financial, Marketing, Human Resource, Technical, Social aspects of the BP
- Preparation of BP - Common pitfalls to be avoided in preparation of a BP.
Suggested Readings:
1. Mark. J. Dollinger, Entrepreneurship – Strategies and Resources, Pearson Edition.
2. Udai Pareek and T.V. Rao, Developing Entrepreneurship
3. S.V.S. Sharma, Developing Entrepreneurship, Issues and Problems
4. Srivastava, A Practical Guide to Industrial Entrepreneurs
5. Government of India, Report of the committee on Development of small and medium
entrepreneurs, 1975

6. Bharusali, Entrepreneur Development
7. Vasanth Desai, Management of Small Scale Industry
8. Vasanth Desai, Problems and Prospects of Small Scale Industry
9. CSV Murthy, Entrepreneurial Development
10. Entreprenurial Developement - Dr.Anil Kumar, S.C.Poornima, Minni K.Abraham, Jayashree

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 405: MANAGEMENT INFORMATION SYSTEM Max. Hours: 40
UNIT I
Introduction: Concept of Data and Information, Information Systems, Classification,
Operations Support System (OSS), Management Support System(MSS), Transaction
Processing System(TPS), Process Control System(PCS), Enterprise Collaboration
System(ECS), Management Information System(MIS), Decision Support System(DSS).
Executive Information System(EIS), Cross Functional Information Systems.
UNIT II
Role of MIS: Strategic Advantage with MIS, Enhancing Decision Making through IS
Competitive Strategy Concept, the Value Chain and Strategic IS, Information Systems,
Organizations, and Strategy, Business Process Re-engineering, Managing Knowledge. Virtual
company, agile company, knowledge creating company.
UNIT III
Building Information Systems System Development Life Cycle, Investigation Phase,
Prototyping, Feasibility Analysis, System Analysis (DFD and ER Diagram), System Design,
Implementing Business Systems, Testing, Documenting, Training, Conversion and
Maintenance.
UNIT IV
Artificial Intelligence (AI), Applications Of Artificial Intelligence: Neural Networks, Fuzzy
Logical Control System, Virtual Reality , Expert System(ES), Applications: Enterprise
Resource Planning (ERP), Customer Relationship Management (CRM).
Suggested Readings:
1. Laudon K C and Laudon J P - Management Information Systems: Managing the Digital
Firms (Prentice Hall,1st Ed.)
2. O’Brien James - Management Information System (Tata Mc Graw Hill, 12th Ed.)
3. Jawedkar W S - Management Information System (Tata Mc Graw Hill, 3rd Ed.)
4. Arora Ashok, Bhatia Akshaya – Management Information System (Excel, 1st Ed.)
5. Davis & Olson – Management Information System (TMH, 2nd Ed.)

IFTM University, Moradabad
Bachelor of Commerce (B.Com Hons.) Programme
BCOM: 406: FINANCIAL MANAGEMENT Max. Hours: 40
UNIT I
Introduction to Finance: Concepts, Scope, Objectives of Financial Management: Maximization
of shareholder’s wealth v/s maximization of profit, function of financial management, Role of
Finance manager, Time value of money.
UNIT II
Capital Structure Planning: Meaning - criteria for determining capital structure, Factors
influencing capital structure, capital structure theories, Capitalization: Concept & Meaning,
consequences and remedies of over and under capitalization.
UNIT III
Management of Fixed Capital: Cost of capital, Capital Budgeting: Importance, Techniques of
Capital Budgeting- payback, NPV, IRR and ARR methods and their application; Long-term
sources of finance: potentiality of equity shares, preference shares, debentures and bonds as
sources of long-term finance.
UNIT IV
Management of Earnings: Concept & relevance of Dividend decision, Dividend Models: Walter,
Gordon, MM Hypothesis.
Management of Working Capital: Meaning, Need, Determinants, Estimation of working capital
needs.
Suggested Readings:
1. I.M. Pandey - Financial Management - Vikas Publishing House.
2. M.Y. Khan and P.K. Jain - Financial Management - Tata - McGraw Hill, New Delhi
3. Prasanna Chandra - Financial Management - Tata – McGraw Hill, New Delhi
4. P.V. Kulkarni - Financial Management - Himalaya Publishing House, Mumbai.
5. S.C. Kucchal - Corporation Finance - Chaitanya Publishing House, Allahabad