Semester VI 361 Auditing and Corporate Governance Core Discipline 80+20 40 362 Business Research Methods and Project Work Elective Core- Discipline 80+20 40 363 International Business Elective Core- Discipline 80+20 40 364 Elective ll (Any one of the following) Elective Core- Discipline a. Fundamental of Investment b. Consumer Affairs and Customer Care c. Business Tax Procedures and Management d. Indian Polity and Governance. 80+20 80+20 80+20 80+20 40 40 40 40 B.Com (Hons.) CBCS
Current Tax Reporter, Current Tax Reporter. Jodhpur Software Dr. Vinod Kumar Singhania, e- fling of Income Tax Returns and Computation of Tax, Taxmann Publications, Pvt. Ltd., New Delhi, Latest Version Utility available at incometaxindiafiling.gov.in Note :- Latest edition of the text should be used. B.Com (Hons.) CBCS
B.Com. (Hons.): Semester – III Paper code- 333: HUMAN RESOURCE MANAGEMENT Duration: 3 hrs. Marks 100 (External 80 : Internal 20) Lectures: 65 Unit I: 13 Lectures Human Resource Management: Concept and functions, Role, status and competencies of HR Manager, HR Policies, Evolution of HRM, Emerging Challenges of Human Resource Management; work force diversity, Empowerment, downsizing, VRS; HR information system Unit II: 13 Lectures Acquisition of HR, Human Resource Planning, Quantitative and Qualitative dimensions; job analysis- job description and job specification, Recruitment- Concept and sources; Selection- Concept and process; test and interview; placement induction. Unit III: 13 Lectures Training and Development; concept and importance, identifying Training and development Designing training programme; Role specific and Competency, Management Development; Career Development. Unit IV: 13 Lectures Performance Appraisal: nature and objectives; Modern techniques of performance appraisal, potential appraisal and employee counseling; job changes – transfers and promotions. Compensation: concept and policies, job evaluation; methods of wage payments and Incentive plans; fringe benefits; performance linked compensation. Unit V: 13 Lectures Maintenance: employee health and safety, employee welfare, social security, Employer- Employee relations-an overview, grievance handling and redressal industrial disputes, causes and settlement machinery. Suggested Readings: Garry Dessler A Framework for Human Resource Management, Pearson DeCenzo, D. A and S. P Robins, “Personnel/Human Resource Management” Prentice Hall of India, New Delhi Bohlendar and Principles of Human Resource Management, Cengage Learning Chhabra, T. N. Essentials of Human Resource Management. Sun India Publication, New Delhi Ivancevich, John M. Human Resource Management, McGraw Hill. Wreather and Davis. Human Resource Management. Pearson Education. Robert, L. Mathis and John H. Jackson. Resource Management, Cengage Learning Dr. C.B. Gupta,Human Resource Management, Sultan Chand & Sons Note :- Latest edition of the text should be used. B.Com (Hons.) CBCS
B.Com. (Hons.): Semester – III Paper code- 341: INDIRECT TAXES Duration: 3 hrs. Marks 100 (External 80 : Internal 20) Lectures: 65 Objective: To provide basic knowledge and equip students with applications of principles and provisions of Service Tax, VAT, Central Excise and Customs Law. Contents: Unit I: Service Tax 20 Lectures Service Tax – concepts and general principles, charge of service tax and taxable services, Valuation of taxable services, Payment of service tax and filing of returns, Penalties, CENVAT Credit. Unit II: VAT 15 Lectures VAT - concepts and general principles,, calculation of VAT Liabilities including input tax Credits, Small Dealers and Composition scheme, VAT Procedures. Unit III: Central Excise 15 Lectures Central Excise Law in – Goods, Excisable goods, Manufacture and Manufacturer, Valuation, CENVAT, Basic Procedures, Export, SSI, Job Work. Unit IV: Customs Law 15 Lectures Basic concepts of custom law, Territorial waters, high seas, Types of custom duties – Basic, Countervailing & Anti- Dumping Duty, Safeguard duty, Valuation, Customs Procedures, Import and Export Procedures, Baggage, Exemption. Suggested Readings: Singhania Vinod K. and Monica Singhania, Students’ Guide to Indirect Taxes, Taxxmann Publication Pvt. Ltd., Delhi V. S Indirect Tax Law and Practice, Taxxmann Publication Pvt. Ltd., Delhi Sanjeev Kumar. Systematic approach to Indirect taxes, Latest Edition. S. S Gupta, Servive Tax- How to meet your obligation, Taxxmann Publication Pvt. Ltd., Delhi Girish Ahuja & Dr. Ravi Gupta, Indirect Taxes, Flair Publication Pvt Ltd. Dr. V. Balachandran, Indirect Taxation, Sultan & Sons. Note: Latest edition of text books may be used. B.Com (Hons.) CBCS
Paper code- 345: Entrepreneurship Duration: 3 hrs. Marks 50 (External:40, Internal:10) Lectures: 30 Objective: The purpose of the paper is to orient the learner toward entrepreneurship as a career option and creative thinking and behavior for effectiveness at work and in life. Contents: Unit 1: 6 lectures Meaning, Elements, determinants and importance of entrepreneurship. Unit 2: 6 lectures Entrepreneurship and Micro, small and medium enterprises. Concept of business groups and role of business houses and family business in India. Unit 3: 6 Lectures Public and Private system of stimulation, support and sustainability of entrepreneurship, Requirement, availability and access to Finance, Marketing assistance, technology, and industrial accommodation. Unit 4: 6 Lectures Sources of business ideas and tests of feasibility, significance of writing the business plan/ project proposal. Project submission/presentation and appraisal thereof by external agencies, such as financial/non-financial institutions. Unit 5: 6 lectures Mobilizing resources for Accommodation and utilities, Preliminary contracts with the vendors, suppliers, bankers, principal customers; contract management: basic start-up problems. Reading Suggestions: Karutko and Rao. Entrepreneurship: A south Asian perspective, cengage learning. Desai, Vasant. Dynamics of entrepreneurial Development and Management. Mumbai, Himalya Publishing House Dollinger, Mare. J. Entrepreneurship: Strategies and resources, Illinois Erwin Holt, H. Entrepreneurship: New venture creation, Prentice- Hall of India, New Delhi. Jain, Arun Kumar. Competitive excellence, Critical success factor, New Delhi, Viva books limited, ISBN-81-7649-272-8. 6. Panda, Shiba Charan, Entrepreneurship Development.NewDelhi,Anmol Publications.(Latest Editions) 7. Plesk ,Paul E. Creativity ,Innovation and Quality .(Eastern Economic Edition),New Delhi : Prentice – Hall of India.ISBN -81-203-1690-8 B. Com (Hons.) CBCS 8. Reports on Small Scale Industries Sector.
Objective: To provide knowledge of corporate tax planning and its impact on decision- making. Unit I Tax planning, tax management, tax evasion, tax avoidance, corporate tax in Types of companies. Residential status of companies and tax incidents. Tax liabilities and minimum alternate tax. Tax on distributed profits. 9 Lectures Unit II Tax planning with reference to setting up of a new business: Locational aspect, nature of business, form of organization. Tax planning with reference to financial management decision. Capital Structure, dividend including demand dividend and bonus shares. Tax planning with reference to sale of scientific research assets. 12 Lectures Unit III Tax planning with reference to specific management decisions- Make or Buy; own or lease; repair or replace, Tax planning with reference to employees remuneration, Tax planning with reference to receipt of insurance compensation, Tax planning with reference to distribution of assets at the time of liquidation. 15 Lectures Unit IV Special provision relating to non- residents, Double taxation relief, Provisions regulating transfer pricing, Advance ruling, Advance pricing Agreement 12 Lectures Unit V Tax planning with reference to business restructuring Amalgamation Demerger Slump sale Conversion of sole proprietary concern/partnership firm into company Conversion of company into LPP Transfer of assets between holding and subsidiary companies. 17 Lectures Suggested Readings: Singhania, vinod K. and Monica Singhania, Corporate tax planning, Taxmann Publication Pvt Ltd., New Delhi. Ahuja, Girish and Ravi Gupta, Corporate tax planning and Management. Bharat Law House. New Delhi. Achary, Shuklendra and M. G Gurha, Tax planning unde4r direct tax, Modern Law Publication, Allahabad. Mittal, D. P. Law of Transfer Pricing, Taxmann Publication Pvt Ltd., New IAS – 12 and AS – 22 T. P. IFRSs, Taxmann Publication Pvt Ltd., New Delhi. R.S. Lakhotia, Corporate Tax Planning H.C. Mahrotra, Corporate Tax Planning, Sahitya Bhawan, Agra English) B. Com (Hons.) CBCS Journals: Income Tax Reports, Company Law Institutes of India Pvt. Ltd. Chennai. Taxman, Taxman Allied Services Pvt. Ltd., New Delhi. Current Tax Reporter, Current Tax Reporter, Jodhpur.
Objective: The objective of this course is to familiarize the students with the basic concepts, tools and techniques of advertising used in marketing. Unit I: Introduction: 10 Lectures Meaning, Nature and Importance of Advertising; Types of advertising; Advertising objectives, Audience selection, Setting of advertising budget: Determinants and major methods. Unit II: Media decision: 15 Lectures Major media types – their merits and demerits; Factor influencing media choice, media selection, media scheduling. Unit III: Message Development: 15 Lectures Advertising Appeals, Advertising copy and elements. Unit IV: Measuring Advertising Effectiveness: 15 Lectures Evaluating communication and sales effects; Pre and post testing techniques. Unit V: 10 Lectures a) Advertising agency: Role, types and selection of advertising agency. b) Social, ethical and legal aspects of advertising in India. Suggested Readings: Dunn, S Wats and Arnold M. Barban. Advertising: Its role in marketing. Belch and Belch, Advertising, Mc Graw hill co. Burnett, Wells and Moriatty, Advertising Principles and Practices. 5th edition Prentice Hall of India, New Delhi. Myres and Askers, Advertising Management, 5th edition Prentice Hall of India, New Delhi. Terence A. Advertising and Promotion: AN IMC Approach, Cengage Learning. Sharma, Kavita, Advertising Planning and Decision Making, Taxmann Publication Pvt. Ltd. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford University Press, 2012. Chunawala and Sethia, Advertising. Himalaya Publishing House. Ruchi Gupta, Advertising S. Chand & Co. O’Guinn, Advertising and Promotion: An Integral Brand Approach, Cengage Learning. Note: Latest edition of text books may be used. B. Com (Hons.) CBCS B. Com ( Hons.): Semester – VI code- 354 (d): ORGANISATIONAL BEHAVIOR Duration: 3 hrs. Marks 100 (External 80 : Internal 20) Lectures: 65
The Food safety and standards Act 2005. Articles: D.P.S (2002). Development in Consumer protection in india. Journal of Consumer Policy. Vol. 25. No. pp 107- 123 2.Verma D.P.S (2002). Regulating Misleading Advertisements Legal Provisions and Institutional Framework, Vikalpa. Vol. 26. No. 2 pp 51-57 3. Jain, Sanjay K and Kaur Gurmeet (2003): Strategic Green Marketing. How should Business Firms Go about Adopting It? The Indian Journal of Commerce, Vol. 56, No. 4 pp 1- 6 4. Jain. Sanjay K. and Kaur Gurmeet (2004). Ecolabelling: Honsesis, issues and Perspectives. EffulHonsce. Vol. 2 No. 1 pp 5- 18 5. Ralph L. Day and Laird E.. London, Jr. (1997), Towards a theory of consumer complaining behavior. Ag Woodside, et al. (eds). Consumer and Industrial Buying Behavior, New York; North Holland pp. 425- 37 6. George S. Day and A Aaker (1970). A Guide to Consumerism. Journal of Marketing, Vol. 34. Pp 12- 19. Periodicals: Consumer protection judgement (CPJ) (Relevant Cases reported in various issues) Recent issues of Magazines: Insight, published by CERC, Ahmedabad ‘Consumer Voice’, Published by VOICE society, New Delhi, Ethical Consumer (Magazine): ECRA Publishing Ltd. UK Upbhokta Jagran, Ministry of Consumer Affairs, Govt. of India. Down to Earth (Magazine- fortnightly): Society for Environmental Communications, New Delhi. Note: Latest edition of text may be used. B. Com (Hons.) CBCS B. Com ( Hons.): Semester – VI Paper code- 364(c): BUSINESS TAX PROCEDURE AND MANAGEMENT Duration: 3 hrs. Marks 100 (External:80, Internal:20) Lectures: 65