INCOME TAX

Unit-I
Basic Concepts: Income, agricultural income, casual income, assessment year, previous
year, gross total income, total income, person; Tax evasion, avoidance, and tax planning.
Basis of Charge: Scope of total income, residence and tax liability, income which does
not form part of total income.

Unit-II
Heads of Income: Salaries; Income from house property; Profit and gains of business or
profession, including provisions relating to specific business; Capital gains; Income from
other sources.
Unit-III
Computation of Tax Liability: Computation of total income and tax liability of an
individual, Aggregation of income; Set- off and carry forward of losses; Deduction from
gross total income.
Uni -IV
Tax Management: Tax deduction at source; Advance payment of tax.
Unit-V
Assessment procedures: Tax planning for individuals, Tax Authorities.

Suggested Readings
1. Singhanai V.K. : Student’s Guide to Income Tax; Taxmann, Delhi.
2. Prasad, Bhagwati: Income Tax Law & practice: Wiley Publication, New Delhi.
3. Dinker Pagare: Income Tax Law and Practice; Sultan Chand & Sons, New Delhi.
4. Girish Ahuja and Ravi Gupta; Systematic approach to income tax; Sahitya Bhawan Publications,
New Delhi.
5. Chandra Mahesh and Shukla D.C. : Income Tax Law and Practice; Pragati Publicatoins, New
Delhi.
6. Shukla S.K.-Income Tax Law and Accounts - New Royal Publication, Lalbagh ,Lucknow.

INDUSTRIAL LAW

Unit-I
The Factories Act : Importance, Definitions, Provisions of the Factories Act relating of
Health, Safety and welfare of the workers Working hours of Adults and Young persons.
Unit-II
Industrial Disputes Act: Meaning of Industrial Disputers, Authorities under the
Industrial disputes Act, their duties and right, Strikes and lockouts, Lay of and
retrenchment.
Unit-III
Indian Trade Unions Act: Definition and Registration of trade unions Rights and
liabilities of Registered Trade Unions.
Unit-IV
Employees State Insurance Act: Constitution and Functions Employees state Insurance
Corporation, Standing committee and medical Benefit Council, Provisions relating to
Contribution and benefits.
Unit-V
Workman Compensation Act: A brief study of the provisions to compensation of
workman.

Suggested Readings

1. Sexena, Sharma and Porwal: Industrial Law
2. Shukla, S.K. Industrial Labour Law, New Royal Publication, Lalbagh, Lucknow

COST ACCOUNTING

Unit- - I
Introduction: Nature and scope of cost accounting, cost concepts and classification,
methods and techniques.
Unit- - II
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.
Unit- - III
Accounting for Overheads; Classification and departmentalization; Absorption of
overheads; Determination of overhead rates; Under the over absorption, and its
treatment.
Unit- - IV
Cost Ascertainment: Unit- Costing; Job, batch and contract costing; Operating costing.
Unit- - V
Process costing including inter-process profits, joint and by-products. Reconciliation of
cost and financial accounts.

Suggested Readings

1. Arora M.N. : Cost Accounting - Principles and Practice; Vikas, New Delhi.
2. Jain S.P. and Narang K.L. : Cost Accounting; Kalyani New Delhi.
3. Anthony Robert, Reece, et al : Principles of Management Accounting; Richard D. Irwin Inc.
Illinois.
4. Horngren, Charles, Foster and Datar; Cost Accounting - A Managerial Emphasis; Prentice - Hall
of India, New Delhi.
5. Khan M.Y. and Jain P.K. : Management Accounting; Tata McGraw Hill.

Code: BC-202

MARKETING

Unit-I

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 behaviour; Market segmentation- concept and importance; Bases for
market segmentation.

Unit-II

Product: Concept of product, Consumer and industrial goods; Product planning and development;
Packaging role and functions; Brand name and Trade Mark; After Sales Services; Product Life
cycle concept. Price: Importance of price in the marketing mix Factors, affecting price of a
product/Service; Discount and rebates.

Unit-III

Distribution Channels and Physical Distribution; Distribution Channels- Concept and Role; Types
of distribution channels; Factors affecting choice of a distribution channel; Retailer and whole
seller; physical distribution of goods; Transportation; warehousing; Inventory control; Order
Processing.

Unit-IV

Promotion: Methods of promotion; Optimum promotion mix; Advertising media: their relative
merits and limitations, Characteristics of an effective advertisement; Personal Selling; Selling as a
career; Classification of a successful sales person; Functions of Salesman.
REFERENCES:
1. Cundiff, Edward, W. & Still, R.R. : Basic Marketing- Concepts, Decisions and Strategies

2. Kotler, Phillip : Marketing Management
3. Kotler, Phillip & Armstrong, Gray : Principles of Marketing
4. Mamoria, C.B,Mamoria Satish & Suri, R.K. : Marketing Management
5. Ramaswami & Namakumari : Marketing Management
6. Sontakki,C.M. : Marketing Management
7. Sherlekar, S.A. : Marketing Management
8. Stanton, W.J., Etzel Michael, J. & : Fundamentals of Marketing
Walker Bruce, J.
9. Srivastava, Prem Kumar : Vipanan Prabandha
10.William, M. Pride & Ferrel, O.C. : Marketing
11. Shukla,Ajit : Marketing Management (Hindi)
12.Shukla Ajit : Viparan

BCH 201 HUMAN RESOURCE MANAGEMENT

Unit I :Introduction: Nature, Functions and Importance of Human Resource
Management. Development of Human Resource Management. Contribution of
Industrial Psychology. Organization of Human Resource Department, Human
Resource Policies. Procurement: Human Resource Planning – Quantitative and
qualitative dimensions; Job Analysis, Job descriptions and Job specifications. Sources
of recruitment, Selection process – Tests and Interviews, Induction and Socialization.
Unit II : Training and Development: Concepts and Importance. Identification of
Training Needs. Types of Training, On-the-job and Off-the-job methods of training.
Designing of Training Programme. Methods of Executive Development.
Unit III :Performance Management System: Concept and Objectives, Methods of

Performance, Appraisal; Job changes – Transfers and Promotions; Employee-
counselling. Compensation and Management: Components of Compensation,

Performance Linked Compensation.
Unit IV : Employee Health; Employee Welfare; Social Security, Emerging Horizons
in HRM, Human Resource Management and Information Technology, Business
Process Reengineering, Downsizing and VRS
SUGGESTED READINGS:
Human Resource Management – Text & Cases, by VSP Rao, Excel Books
Human Resource Management – Text & Cases, by K. Ashwatappa – TMH
Human Resource Management, by Cynthia Fisher, Shaw – Wiley / Biztantra
Human Resource Management, by Gary Dessler, Person Publications

BCH 202 BANKING OPERATIONS MANAGEMENT

Unit I
Indian financial System, Banking System in India, Financial sector reforms in India,
RBI – role, functions, monetary policy and credit control, commercial banking in
India, Regulatory Environment for commercial bank in Indian core banking.
Unit II
Operational Aspect of commercial banks in India, Relationship b / w Banker and
customers, Types of customer a/c, Cheques, Endorsement, Presentment, Dishonour,
Rights and liabilities of Paying and collecting Banker, Time Value of money –
calculation of interest on loan & deposits, EMIs, Present Value, future value and loan
Amortisation.
Unit III
Negotiable Instruments, Bills of Exchange and Promissory notes, Rights and
liabilities of parties, Bills discounting and purchasing, ancillary Services of the
Bankers.
Unit IV
Employment of funds by Commercial Banks Financial statement analysis, Types of
securities, mode of creating charge, Bank guarantees, Asset – liability management in
commercial Banks. Basel norms
SUGGESTED READINGS
Jaiswal Bimal : Banking Operations Management
Jhinghan M.L. : Banking Theory & Practice

BCH 402 ORGANIZATIONAL BEHAVIOUR

Unit I
Meaning and Concepts of Organization Behaviour, Role of Manager in organization
Direct and Indirect Environmental forces impact of various field of OB,
Unit II
Sources of Motivation, Theories of Motivation, The Content Theories of work
Motivation Perception – components, factors influencing perception process.
Learning and Behaviours Reinforcement Case study, Case Study.
Unit III
Group Behaviour- Reasons far Group Formation, Types of Groups, Factors
Contributing to Group Cohesiveness Group Decision making, Communication
process making barriers Leadership in organization, Case Study.
Unit IV
Differentiation of Groups, Nature of Conflict in organization Changing view conflict,
Types of conflict and situation causes of conflict, Organization culture, organization
change and development. Case Study.
SUGGESTED READINGS
Robins, Stephen P. - Orgnaisational Behaviour
Schen - Organisational Psychology
Jaiswal, B & Verma, D – Human Behaviour at work
Davis, K & Newstorm - Human Behaviour at Work
Prasad, L.M. - Oranisational Behaviour

BCH 403 COMPANY LAWS & SECRETARIAL PRACTICES
Unit I
Introduction: Concept of lifting of corporate veil. Types of companies, association not
for profit, illegal association. Formation of company – Promoters, their legal position,
pre-incorporation contract and provisional contracts. Documents – Memorandum of
Association, Articles of Association, Doctrine of ultra vires, Constructive Notice and
Indoor Management, Prospectus and its types, Book Building.
Unit II
Share Capital & Secretarial duties – issue, allotment and forfeiture of share, demat of
share, transmission of shares. Members and shareholder – their rights and duties.
Convening and conduct of shareholders meetings; types & procedures.
Dematerialization of shares. Depositories act 1996.
Unit III
Management – Directors, their dis-qualifications, appointment, legal position, powers
and duties. Disclosures of interest, removal of directors, board. Company secretory;
appointment, rights, duties and liabilities. Meaning& Essentials of a valid meeting,
Notice, Agenda, Proxy, Motion, Resolution, Minutes and Reports.
Unit IV
Winding up – concept and modes of winding up, Emerging issues in company law:
Producer Company – concept and formation, Specimen of certificates of
incorporation, certificate of commencement of business, share certificates and share
warrants.
SUGGESTED READINGS :
Sherlerkar - Company Law and Secretarial Practice
Avtar Singh - Company Law
M.C. Kuchal: Company Law and Secretarial Practice

BCH 404 OPERATIONS RESEARCH

Unit I
Operations research: Origins and development of Operations Research, Nature of
Operations research, Definitions of operations research, Features (characteristics) of
operations research. Phases of operations research. Models and modelling in
operations research, classifications of O.R. models: Methods for solving O.R. models:
Methodology of operations research, Operations research techniques. Scope of
operations research in commercial applications.

Unit II
Linear programming problem: Formulation and Graphical method. Basic terminology
requirements, Applications area of Linear Programming, formulation of Linear
Programming models, General mathematical formulation of Linear Programming
Problems equality sign; Definitions Graphical solution method search approach: The
simplex method: Introduction standard form of linear programming problem
c1evelopmellt of simplex method. Simplex method (Maximization case), Simplex
method (minimization case). Economic interpretation of the optimum simplex
solution.
Unit III
Transportation models introduction, Mathematical statement of the transportation
problem, Methods for finding initial solution, North-West Corner method; least cost
method: Vogel's approximation method. Optimality test, stepping stone method:
Modified distribution (MODI) method. Profit maximization in transportation problem
Assignment problem: Introduction and mathematical models for assignment
Hungarian method for assignment problem. Special cases in assignment problems:
Maximization Case III assignment problem, multiple optimal solutions.
Unit IV
Decision theory: Introduction, Decisions situations, Types of decisions- making
environment, Decision making certainty, Risk and uncertainty, Decision- tree
analysis. Game theory introduction, definitions, Two -person zero sum game payoff
matrix, Pure strategies: (Games with saddle points, The rule of dominance. Mixed
strategies: Games without saddle point.
SUGGESTED READINGS
Kapoor, V.K. : Operations Research
Sharma, J.K. : Operations Research
Taha, Hamdy A. : Operations Research, An Introduction
Kothary, C.R. : An Introduction to Operational Research
Gupta & Sharma : Operations Research

BCH 405 INCOME TAX LAW AND ACCOUNTS

Unit I: Basic Concepts: Income, agricultural income, casual income, assessment year
previous year, gross total income, total income person. Tax evasion, avoidance and
tax planning. Basic of Charge; Scope of total income, residence and tax liability,
income which does not form part of total income. Deduction from Gross total income
Unit II: Head of the Income: Salaries; Income from house property; Profit and gains
to business or profession. Capital gains; Income from other sources.
Unit: III Computations of total income of an individual, H.UF and firm.
Unit : IV Deemed income: Aggregation of Income, Set-off and carry forward of
losses; Tax Authorities; Assessment procedures.
SUGGESTED READING:
Shukla S.K. – Direct Tax : Laws and Accounts ( Hindi & English)
Singhanai V.K. – Students, Guide of Income Tax, Taxman, Delhi
Prasad, Bhagwati: Income Tax Law & Practice; Wiley Publication, New Delhi
Mehrotra, H.C. – Income Tax Law & Accounts;
Dinker Pagare: Income Tax Law and Practice; Sultan Chand & Sons, New Delhi
Grish Ahuja & Ravi Gupta, Syustematic approach to income tax, Sahitya Bhawan
publication, New Delhi.

BCH 406 INTERNATIONAL BUSINESS

Unit I - An Overview of International Business: Introduction, Definition of
International Business, difference between international and domestic business,
Advantages and Disadvantages of International Business, Approaches to International
Business, Changing Environment of International Business.
Unit II - Investment Theories: Mercantilism; Complimentary trade theories – stopler
– Samuelson theorem, International Product life Cycles, International Business
Strategies, International Human Resource Management.
Unit III - International Institution:, IMF, Role of IMF, IBRD, Features of IBRD,
WTO, Role and Advantages of WTO India’s patent policy and trips. Regional
Economic Integration.
Unit IV - Foreign Exchange Determination Systems: Basic Concepts Relating to
Foreign Exchange, Various types of Exchange Rate Regimes – Floating Rate
Regimes, Managed Fixed Rate Regime, Purchasing Power Parity Theory, Factors
Affecting Exchange Rates, Brief History of Indian Rupees Exchange Rates.
International Business Negotiations, Future Trends in International Business
SUGGESTED READINGS
Jaiswal Bimal - International Business (Himalaya Publication)
Hill C.W. - International Business (TMH, 5th Ed.)
Cherunilam F - International Trade and Export Management (Himalaya, 2007)
Varshney R.L, Bhattacharya B - International Marketing Management (Sultan Chand
& Sons, 9th Ed.)