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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, Bachelor of Commerce (General), B.Com. (Gen.), (Effective from Academic Year July 2021 Onwards), , 1

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B.Com (CBCS), , University of Jammu, , PROGRAMME CONTENTS, S.No. Content, , Page No., , 1, , Introduction to Programme, , 3, , 2, , Structure of B.Com. (General)., , 3, , 3, , Semester-wise Distribution of Courses, , 4, , Syllabi, , 7-124, , 4a, , Semester 1, , 8-15, , 4b, , Semester 2, , 16-24, , 4c, , Semester 3, , 25-42, , 4d, , Semester 4, , 43-59, , 4e, , Semester 5, , 60-89, , 4f, , Semester 6, , 89-124, , 2, , 4-6

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B.Com (CBCS), , University of Jammu, , B. Com (General) Programme, 1. Introduction, The hallmark of any academic excellence is the highest standards of teaching, research and an, environment and culture conducive to learning. University of Jammu is making rapid strides in, all areas of its functioning. Redesigning of academic programmes under Choice based Credit, system and semester system have undertaken other examinations and administrative reforms., University endeavors to introduce new job oriented programmes that are in sync with emerging, national and global trends as well as relevant to the regional and local needs., As an institution of higher education, the institution understands the responsibility of increasing, access, promoting equity and ensuring quality and excellence. Thus, under the Learning, Outcome-based Curriculum Framework (LOCF), the syllabi of B.Com (Gen.) has been revised, in order to provide enriching, vibrant and a contemporary learning experience to the students, by, keeping pace with the dynamic environment., With the Industrial Liberalization and Globalization of trade and emphasis on global markets,, there is a great scope for employment as well as self-employment. Thus, the courses of B.Com, are designed in such a way in which the students are able to develop business acumen, analytical, skills, financial literacy and managerial skills. This course will help in building competence in a, particular area of business among students. It imparts knowledge of accounting principles,, economic policies, export and import law and other aspects which tends to impact business and, trade. The B.Com (Gen.) course content is well prepared to sustain as a corporate employee or as, an entrepreneur. The student will attain adequate knowledge of adapting to the changes in the, flexible business world, can focus internationally, and will have an in-depth understanding of the, business world’s market-relevant aspects. On the other hand, if the student who chooses to start, his/her own business, he/she can run it successfully and professionally without having to pay to, expert accountants or market consultants., The course syllabi will provide systematic and subject skills within various disciplines of, finance, auditing and taxation, accounting, management, communication, computer. Students, can also get the practical skills to work as accountant, audit assistant, tax consultant, and, computer operator, as well as other financial supporting services. Students will learn relevant, advanced accounting career skills, applying both quantitative and qualitative knowledge to their, future careers in business. Thus, this highly structured, student-centered syllabus of B.Com, (Gen.) will provide a learning pathway to study the ever-evolving field in an organized manner., , 2. Structure of B.Com. (Gen.), The programme aims to nurture the students in intellectual, personal, interpersonal and social, skills with a focus on holistic education and development to make informed and ethical decisions, and equip graduates with the marketable skills. The curriculum of B.Com. (Gen.) degree, provides a carefully selected subject combination of Accounting, Management, Tax, Corporate, Laws, Economics, Finance, etc., , 3

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B.Com (CBCS), , University of Jammu, , 3. Semester-wise Distribution of Courses, B.Com (General) Three Year (6-Semester), CBCS Programme, PROGRAMME STRUCTURE, Semester-wise Distribution of Courses, Course Title, , Course No., , Course, Type, SEMESTER FIRST, , CORE COURSE, English, English, DISCIPLINE SPECIFIC CORE COURSES (DSC), Financial Accounting, UBCTC101 DSC-1, Business Organisation and, Management, UBCTC102 DSC-2, ABILITY ENHANCEMENT COMPULSORY COURSES, (AECC), Environmental Science (EVS-1), AECC-1, Communication English/MIL-1, AECC-2, TOTAL CREDIT, SEMESTER SECOND, CORE COURSE, English, English, DISCIPLINE SPECIFIC CORE COURSES (DSC), Advanced Financial Accounting, UBCTC201 DSC-3, Contemporary Management, UBCTC202 DSC-4, ABILITY ENHANCEMENT COMPULSORY COURSES, (AECC), Environmental Science (EVS-2), AECC-3, Communication English/MIL-2, AECC-4, TOTAL CREDIT, SEMESTER THIRD, DISCIPLINE SPECIFIC CORE COURSES (DSC), Fundamentals of Business, Communication, UBCTC301 DSC-5, Corporate Accounting, UBCTC302 DSC-6, Indian Contract Act, UBCTC303 DSC-7, SKILL ENHANCEMENT COURSES (SEC), Any one of the following, SEC-1, E-Commerce, UBCTS304, Corporate Tax Planning, UBCTS305, Computer Applications in Business, UBCTS306, Entrepreneurship for Small Business, UBCTS307, Management Information System, UBCTS308, TOTAL CREDIT, 4, , %, Change, , Credit, , Nil, , 6, , Nil, , 6, 6, , Nil, , Nil, Nil, , 2, 2, 22, , Nil, , 6, , 10%, Nil, , 6, 6, , Nil, Nil, , 2, 2, 22, , 6, 5%, Nil, Nil, , Nil, 100%, 100%, 25%, Nil, , 6, 6, , 4, 4, 4, 4, 4, 22

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B.Com (CBCS), , University of Jammu, , SEMESTER FOURTH, DISCIPLINE SPECIFIC CORE COURSES (DSC), Business Communication and Skill, Development, UBCTC401 DSC-8, Direct Tax Laws, UBCTC402 DSC-9, Corporate Laws, UBCTC403 DSC-10, SKILL ENHANCEMENT COURSES (SEC), Any one of the following, SEC-2, Office Management and Secretarial, Practice, UBCTS404, Personal Finance and Planning, UBCTS405, Monetary Economics, UBCTS406, Collective Bargaining and Negotiation UBCTS407, Customer Relationship Management, UBCTS408, TOTAL CREDIT, SEMESTER FIFTH, ABILITY ENHANCEMENT CORE COURSE (AECC), Communication English, AECC-5, SKILL ENHANCEMENT COURSE (SEC), Cost Accounting, UBCTS501, SEC-3, DISCIPLE SPECIFIC ELECTIVE COURSES (DSE), Group 1 Any one of the following, Auditing-I, UBCTE502 DSE-1, Investing in Stock Market, UBCTE503, Fundamentals of Marketing, UBCTE504, Security Analysis and Portfolio, Management, UBCTE505, Group II Any one of the following, E-Filing of Returns, UBCTE506 DSE-2, Personal Tax Planning, UBCTE507, Statistics for Managers, UBCTE508, Project Management, UBCTE509, GENERAL ELECTIVE (GE), Any one of the following, Tourism Management, UBCTE510 GE-1, Public Finance -I, UBCTE511, Computerised Accounting and, Taxation, UBCTE512, TOTAL CREDIT, SEMESTER SIXTH, ABILITY ENHANCEMENT CORE COURSE (AECC), Communication English, AECC-6, SKILL ENHANCEMENT COURSE (SEC), Management Accounting, UBCTS601 SEC-4, DISCIPLINE SPECIFIC ELECTIVE (DSE), Group 1 Any one of the following, DSE-3, Auditing-II, UBCTE602, Business Environment, UBCTE603, 5, , 6, 30%, Nil, 5%, , 6, 6, , 4, 100%, 100%, 100%, 100%, 60%, , 4, 4, 4, 4, 22, , Nil, , 2, , Nil, , 4, , Nil, 100%, 10%, , 6, 6, 6, 6, , 50%, 100%, 100%, Nil, 100%, , 6, 6, 6, 6, , Nil, 30%, , 6, 6, 6, , Nil, 24, , Nil, , 2, , Nil, , 4, , Nil, Nil, Nil, , 6, 6

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B.Com (CBCS), Indian Banking System, Retail Management, Group II Any one of the following, Financial Management, Sales Management, Business Ethics, Leadership and Team Development, GENERAL ELECTIVE (GE), Any one of the following, Indian Economy, Consumer Affairs and Customer Care, Public Finance II, TOTAL CREDIT, , University of Jammu, UBCTE604, UBCTE605, , 100%, Nil, , 6, 6, , 25%, Nil, 100%, 100%, , 6, 6, 6, 6, , 100%, 100%, 100%, , 6, 6, 6, 24, , DSE-4, UBCTE606, UBCTE607, UBCTE608, UBCTE609, GE-2, UBCTE610, UBCTE611, UBCTE612, , 6

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B.Com (CBCS), , University of Jammu, , 4a. B.COM (GENERAL) FIRST SEMESTER, UNIVERSITY OF JAMMU, , SCHEME OF COURSES UNDER CHOICE BASED CREDIT SYSTEM FOR B.COM, , Course, , Course, Number, , English, Financial Accounting, Business, Organisation and, Management, Environmental, Science (EVS-1), Communication, English/MIL-1, Total credit, , UBCTC, 101, UBCTC, 102, , UGC, classification, , %, Change, , Credit, , English, , Nil, , 6, , DSC-1, , Nil, , 6, , DSC-2, , Nil, , 6, , AECC-1, , Nil, , 2, , AECC-2, , Nil, , 2, , Total, credit, , 22, , 22, , 8

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIRST SEMESTER (CBCS), , English, Common Syllabus to be provided by respective Department, , 9

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIRST SEMESTER (CBCS), FINANCIAL ACCOUNTING (DSC-1), , C.No. UBCTC101, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in Dec. 2020, 2021, 2022), OBJECTIVE To impart conceptual knowledge of financial accounting and also skill for, recording business transaction., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, , understand the theoretical framework of accounting., learn to prepare financial statements., prepare accounting for departments., understand different methods of branch accounting and differentiate between branch, accounting and departmental accounting., CO5 know accounting treatment of consignment in the books of consignor and consignee and, develop conceptual skill of different methods of maintaining Joint venture accounts., COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Accounting as an information system, various stake holders, objectives, limitations and various, branches of accounting; Basis of accounting- Cash basis, accrual basis and hybrid accounting;, Generally accepted accounting principles (GAAP); Basic terms used in accounting; Brief, introduction to various books viz. subsidiary and ledger, numerical problems related to, preparation of accounting equation, journal, ledger, trial balance and cash book; Systems of, accounting viz., single entry and double entry system; Introduction to IFRS., UNIT - II PREPARATION OF FINANCIAL STATEMENTS OF NON–CORPORATE, ENTITIES (12 hours), Preparation of financial statements (Manufacturing account, trading account, profit and loss, account, profit and loss appropriation account and balance sheet) of non-corporate manufacturing, and non-manufacturing entities (Excluding not-for-profit organisations) with and without, adjustments., UNIT - III DEPARTMENTAL ACCOUNTING (12 hours), Meaning and objective of departmental accounts; Basis of allocation of common expenses; Interdepartmental transfers; Preparation of departmental trading and P&L account (Including general, P&L account and balance sheet), UNIT - IV BRANCH ACCOUNTING (INLAND BRANCHES ONLY) (12 hours), Meaning, objective and methods including debtor system, stock and debtor system, final account, system; Wholesale branch system and independent branch system excluding foreign branches;, Difference between branch and departmental accounting., , 10

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIRST SEMESTER (CBCS), FINANCIAL ACCOUNTING (DSC-1), , C.No. UBCTC101, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in Dec. 2020, 2021, 2022), UNIT - V CONSIGNMENT AND JOINT VENTURE (12 hours), Consignment- Meaning and features; Distinction between consignment and sale; Distinction, between normal loss and abnormal loss in consignment; Accounting treatment including journal, and ledger in the books of consignor and consignee; Joint Ventures- Meaning, features and, distinction of Joint venture with partnership; Methods of maintaining Joint venture accounts, (theory only)., BOOKS RECOMMENDED, , , , , , Jain S.P. and Narang K.L. Financial Accounting, Kalyani Publisher, Delhi., Monga J.R. Financial Accounting Concept and Application, Mayur Paper Book, New, Delhi., Maheshwari S.N. Financial Accounting, Vikas Publication, New Delhi., Singhal. Financial Accounting, Taxman Publication., , Note Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., Note 60% weight age should be given to problems demanding numerical solutions., , 11

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIRST SEMESTER (CBCS), , BUSINESS ORGANISATION AND MANAGEMENT (DSC-2), C.No. UBCTC102, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in Dec. 2020, 2021, 2022), OBJECTIVE The basic objective of this course is to provide fundamental knowledge about, business management & organization., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, , understand the nature, scope and types of business organization., know contributions of eminent personalities in the field of management., explain managerial functions such as planning, organizing and directing., comprehend the controlling function of management and analyze its relationship with, planning function., CO5 understand need of information system and quality management in business organization., , COURSE CONTENTS, UNIT-I BUSINESS ORGANISATIONS (12 hours), Definition, characteristics and objectives of business organization; Evolution of business, organizations; Team based organization-Concept of team, effective team, team creation,, committee, task force; Free-form organization- Virtual organization, virtual offices, boundary, less organizations., UNIT-II EVOLUTION OF MANAGEMENT THOUGHT (12 hours), Concept, nature, scope and significance of management; Contribution to management thought by, F.W. Taylor, George Elton Mayo, H. Fayol and C.K. Prahalad; Role of Managers., UNIT-III FUNCTIONS OF MANAGEMENT (12 hours), Planning-Meaning, types and steps in the process of planning; Organizations Meaning of, authority, delegation & decentralization; Maslow’s and Herzberg’s theories of motivation, Leadership-Concept and leadership styles; Coordination and cooperation-Concept and, techniques., UNIT-IV MANAGERIAL CONTROL (12 hours), Nature, definition, need for control; Process of control; Principles of control; Factors determining, good control; Techniques of control- PERT and CPM., UNIT-V INFORMATION SYSTEM AND QUALITY MANAGEMENT (12 hours), Information system- Need, types, developing an information system; TQM- Concept, need,, advantages and disadvantages; Concept of ISO 9000 and ISO 14000 quality systems; Statistical, process control., , 12

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIRST SEMESTER (CBCS), , BUSINESS ORGANISATION AND MANAGEMENT (DSC-2), C.No. UBCTC102, Credit : 6, Time 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in Dec. 2020, 2021, 2022), BOOKS RECOMMENDED,  Vasisth, C.N. Business Organisation and Management, Taxman Academics, New Delhi.,  Rao, S.P. Principles of Management, Himalaya Publishing House, New Delhi.,  Bhalla, N.K, Sharma, R.S, and Gupta, S.K. Principles of Management, Kalyani, Publishers, New Delhi.,  Prasad, L.M. Management –Theory and Practice, Sultan Chand, New Delhi.,  Koontz, O’D. Principles of Management, Tata McGraw Hill, New Delhi., Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 13

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIRST SEMESTER (CBCS), Ability Enhancement Compulsory Course (AECC-1), Environmental Science (EVS-1), Common Syllabus to be provided by respective Department, , 14

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIRST SEMESTER (CBCS), Ability Enhancement Compulsory Course (AECC-2), Communication English/MIL-1, Common Syllabus to be provided by respective Department, , 15

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B.Com (CBCS), , University of Jammu, , 4b. B.COM (GENERAL) SECOND SEMESTER, UNIVERSITY OF JAMMU, , SCHEME OF COURSES UNDER CHOICE BASED CREDIT SYSTEM FOR B.COM, , Course, , Course, Number, , English, Advanced Financial, Accounting, Contemporary, Management, Environmental, Science (EVS-2), Communication, English/MIL-2, Total credit, , UGC, %, classification Change, , Credit, , English, , Nil, , 6, , UBCTC201, , DSC-3, , 10%, , 6, , UBCTC202, , DSC-4, , Nil, , 6, , AECC-3, , Nil, , 2, , AECC-4, , Nil, , 2, , Total, credit, 22, , 22, , 16

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) SECOND SEMESTER (CBCS), English, Common Syllabus to be provided by respective Department, , 17

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) SECOND SEMESTER (CBCS), ADVANCED FINANCIAL ACCOUNTING (DSC-3), C.No. UBCTC201, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2021, 2022, 2023), OBJECTIVE This course provides the students with a detailed knowledge of accounting, principles, concepts, techniques and their application to develop ability and skills in practical, work situation., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, , learn accounting for hire purchase transactions., understand various terms used in royalty and prepare journal and ledger accounts in the, books of Lessor and Lessee., CO3 explain and calculate value of goodwill and shares., CO4 develop an understanding of accounting of insolvency and laws governing settlement of, insolvency accounts., CO5 learn to compute insurance claims., COURSE CONTENTS, UNIT - I HIRE PURCHASE SYSTEM (12 hours), Meaning and importance; Basic terms used in hire purchase and installments system; Difference, between hire purchase and installment system; Journal entries and ledger accounts in the books, of both the parties viz. vendor and vendee-when cash price is given,when cash price is not given,, when rate of interest is given, when rate of interest is not given, when amount of installment is, given, when amount of installment is not given;Annuity method and default and repossession., UNIT - II ROYALTY (12 hours), Meaning of various terms used & types of royalties. Rights of short-working recouped and its, methods. Conditions for the recoupment of short-working.Journal entries and ledger accounts in, the books of both the parties viz, Lessor and Lessee., UNIT - III VALUATION OF GOODWILL AND SHARES (12 hours), Goodwill Meaning, nature,factors, classification, need and methods of valuation. Valuation of, Shares Need for valuation, factors affecting the value of shares, methods for computation of, value of shares.Average profit method- Simple Average profit method and Weighted Average, profit method; Super profit method; Capitalisation method- Capitalisation of super profit method, and capitalisation of average profit method; Annuity Method. Numerical problems related to, calculation of net assets value method, yield basis method and fair value method, , 18

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) SECOND SEMESTER (CBCS), ADVANCED FINANCIAL ACCOUNTING (DSC-3), , C.No. UBCTC201, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2021, 2022, 2023), UNIT - IV INSOLVENCY ACCOUNTS (12 hours), Insolvency of sole proprietor-Meaning, conditions, various types of creditors- List to be, prepared; Laws governing settlement of accounts; Difference between Presidency Towns, Insolvency Act, 1909 and Provincial Insolvency Act,1920. Preparation of statement of affairs, and deficiency accounts., UNIT - V INSURANCE CLAIMS (12 hours), Meaning of Insurance claims, steps for ascertaining insurance claims; Computation of loss of, stocks with abnormal items including consequential loss of profit and application of average, clause., BOOKS RECOMMENDED, 1., 2., 3., 4., 5., 6., 7., 8., , Gupta, R.L. Advanced Financial Accounting, S. Chand & Sons., Kumar, A.S. Advanced Financial Accounting, Himalaya Publication House., Shukla, M.C. and Grewal, T.S. Advanced Accounts, S. Chand & Ltd., New Delhi., Jain, S.P. and Narang, K.L. Advanced Accounts, Kalyani Publishers, Ludhiana., Paul, Sr. K. Accountancy, Volume –I and II, New Central Book Agency, Kolkata., Lele, R.K. and Jawaharlal. Accounting Theory, Himalaya Publishers., Porwal, L. S Accounting Theory, Tata McGraw Hill., Anthony, R. Hawkins D.F. and Merchant. K. A. Accounting Text & Cases, Tata, McGraw Hill., 9. Maheshwari, S. N. Corporate Accounting, Vikas Publishing House Pvt. Ltd, New Delhi., 10. Sehgal, A. and Sehgal, D. Advanced Accounting, Taxmann, New Delhi., Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., , 19

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) SECOND SEMESTER (CBCS), ADVANCED FINANCIAL ACCOUNTING (DSC-3), , C.No. UBCTC201, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2021, 2022, 2023), Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., Note 60% weightage should be given to problems demanding numerical solutions., , 20

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) SECOND SEMESTER (CBCS), CONTEMPORARY MANAGEMENT (DSC-4), C.No. UBCTC202, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2021, 2022, 2023), OBJECTIVE The basic objective of this course is to provide knowledge about contemporary, issues in the business management & organisation., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 comprehend the business environment from global scenario perspective., CO2 understand various aspects of knowledge management., CO3 appreciate the changing dynamics of management practice., CO4 recognise the essence of ethics in business., CO5 develop an understanding of contemporary issues in management., COURSE CONTENTS, UNIT - I GLOBALISATION & COMPARATIVE MANAGEMENT (12 hours), Globalisation of management, changing profile of business environment; Different forms of, international business; Managerial functions in global business; Diversity in management, practices; Management styles in different nations; Japanese vs. Korean management style;, Comparative analysis of American, Japanese and Chinese leadership style., UNIT - II KNOWLEDGE MANAGEMENT (12 hours), Concept, drivers and cross functional areas of knowledge management; Total quality, management- Evolution, basic of TQM, approaches to quality management by Deming, Juranand, Crosby; Six sigma- Concept, steps involved in launching six sigma and benefits derived., UNIT - III MANAGEMENT OF CHANGE (12 hours), Concept of change, nature of change, factors affecting change; Planned change- Objectives of, planned change, process of planned change; Human response to change- Causes for resistance to, change, overcoming resistance to change, conditions favouring change management, challenges, before managers., UNIT - IV BUSINESS ETHICS (12 hours), Concept of ethics; Theories of ethics; Ethics in marketing, accounting & finance, HRM; Social, responsibility-Concept and areas; Corporate governance- Concept; Corporate citizenshipconcept., UNIT - V ADVANCES IN MANAGEMENT (12 hours), Time management- Concept, need, techniques for effective time management, motivation for, time management; Cross cultural management- Concept, need and importance; Disaster, management- Concept and agencies., 21

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) SECOND SEMESTER (CBCS), CONTEMPORARY MANAGEMENT (DSC-4), C.No. UBCTC202, Credit : 6, Time 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2021, 2022, 2023), BOOKS RECOMMENDED, 1. Rao, P.S. Management & Organisational Behaviour, Himalaya Publishing House, New, Delhi., 2. Rao, V.S.P. and Krishna, V.H. Management-Text and Cases, Excel Book Pub., New, Delhi., 3. Singh, P.K. Singh, R.H. Principals of Management, Kalyani Publishers, New Delhi., 4. Prasad, L.M. Management, Theory and Practice, Sultan Chand, New Delhi., 5. Koontz, O’D. Principles of Management, Tata McGraw Hill, New Delhi., 6. Chandan, J.S. Management Concepts and Strategies, Vikas Publications, New Delhi., 7. Gupta S.K. and Joshy, R. Human Resource Management, Kalyani Publishers, New, Delhi., 8. Robbins, S.P and Coulter, M.A. Management, Prentice Hall of India,, 9. Robbins, S.P. and David, D. Introduction of Management Science Essential Concepts, and Applications, Pearson Education., 10. Awad, E.M and Ghaziri. H.M. Knowledge Management, Pearson Education, New, Delhi., Note Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 22

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) SECOND SEMESTER (CBCS), Ability Enhancement Compulsory Course (AECC-3), Environmental Science (EVS-2), Common Syllabus to be provided by respective Department, , 23

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) SECOND SEMESTER (CBCS), Ability Enhancement Compulsory Course (AECC-4), Communication English/MIL-2, Common Syllabus to be provided by respective Department, , 24

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B.Com (CBCS), , University of Jammu, , 4c. B.COM (GENERAL) THIRD SEMESTER (CBCS), UNIVERSITY OF JAMMU, , SCHEME OF COURSES UNDER CHOICE BASED CREDIT SYSTEM FOR B.COM, , Course, , Course, Number, , UGC, %, classification Change, , Credit, , Fundamentals of Business UBCTC301, Communication, , DSC-5, , 5%, , 6, , Corporate Accounting, , UBCTC302, , DSC-6, , Nil, , 6, , Indian Contract Act, , UBCTC303, , DSC-7, , Nil, , 6, , SEC-1, , Nil, , 4, , Any one of the following, courses, , Total, credit, , 22, , E-Commerce, , UBCTS304, , Corporate Tax Planning, , UBCTS305, , Computer Application, , UBCTS306, , Entrepreneurship for Small UBCTS307, Business, Management, System, , Information UBCTS308, , Total credit, , 22, , 25

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) THIRD SEMESTER (CBCS), FUNDAMENTALS OF BUSINESS COMMUNICATION (DSC-5), C.No.UBCTC301, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), OBJECTIVE To impart knowledge about basic communication to enable the students to think,, observe and express effectively in this competitive world., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 basic understanding of business communication, CO2 understanding communication channels, CO3 differentiate between verbal and non verbal communication, CO4 writing business letters, CO5 use of technology in business communication, COURSE CONTENTS, UNIT-- I INTRODUCTION (12 hours), Communication - Meaning, definition, features and importance; Difference between general and, technical communication; Process of communication; Basic Models of communication One way,, two way and noise model; Self development and communication How self development leads to, effective communication, how effective communication leads to self development; Barriers to, communication and measures to overcome them; General principles of effective communication;, 7 Cs of effective communication., UNIT-II COMMUNICATION CHANNELS (12 hours), Concept of organizational communication; Factors affecting organizational communication;, Formal communication- Meaning, importance, merits, demerits and types of formal, communication; Informal communication – Meaning, importance, merits, demerits and types of, informal communication; Formal vs. informal communication., UNIT-III VERBAL AND NON VERBAL COMMUNICATION (12 hours), Oral communication-Meaning, salient features, methods, need for learning oral communication, skills; Advantages and disadvantages of oral communication; Written Communication- Meaning,, characteristics, methods, merits and demerits of written communication; Types of non-verbal, communication; How to improve non-verbal communication., UNIT-IV LETTER WRITING AS A TOOL OF COMMUNICATION (12 hours), Business letters- Meaning, essentials of an effective business letter, structure of a business letter;, Guidelines for drafting an enquiry letter; Circular letter – Meaning, objectives and situations, , 26

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) THIRD SEMESTER (CBCS), , FUNDAMENTALS OF BUSINESS COMMUNICATION (DSC-5), C.No.UBCTC301, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), when circular letter is written; Office memorandum - Meaning and drafting a memo; ReportMeaning, characteristics of a good business report and types of business reports, UNIT-V TECHNOLOGY AND BUSINESS COMMUNICATION (12 hours), Role of technology in communication; Advantages and disadvantages of technology in business, communication; Concept and importance of E-communication; Concept & importance of Emails, text messaging, instant messaging, video conferencing, social networking., BOOKS RECOMMENDED, 1. Rayudu, C.S. Business Communication, Himalaya Publishing House, New Delhi, 2. Kumar, V. & Raj, B. Business Communication, Kalyani Publishers, New Delhi., 3. Pal,R. & Korlakalli, J.S. Essentials of Business Communication, Sultan Chand and Sons., 4. Bovee and Thill. Business Communication, Pearson Education, New Delhi Media K, Principles of Effective Oral Communication. Business Communication Today, Pearson, Publication., Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., , 27

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), CORPORTE ACCOUNTING (DSC-6), , C.No. UBCTC302, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), OBJECTIVE To acquaint the students with the concept and methods of corporate accounting., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , prepare financial statements of Joint stock company., develop an understanding of financial statements of banking companies., understand the accounting for insurance companies., develop skills to prepare accounts for mergers and acquisition., prepare consolidated balance sheet for holding company., , COURSE CONTENTS, UNIT - I JOINT STOCK COMPANIES (12 hours), Theory - Meaning, nature and types of joint stock companies; Rules regarding managerial, remuneration; Types of capital shares and debentures., Practical - Preparation of income statement and position statement including their relevant, schedule., UNIT - II BANKING COMPANIES (12 hours), Theory - Meaning and types, various types of deposits and advances; Concept of NPAs (Non, performing assets); Capital adequacy, stress test and balance sheet., Practical - Preparation of profit and loss account & balance sheet of banking companies and, their relevant schedules., UNIT - III ACCOUNTING OF INSURANCE COMPANIES (12 hours), Theory - Various types of insurance companies and insurance business; Various terms used likeLife fund, insurance, reinsurance, retrocession, indemnity etc., Practical - Preparation of revenue account and balance sheet as per prescribed form; Valuation, balance sheet and determination of profit in life insurance business and general business., UNIT - IV MERGERS AND ACQUISITIONS (12 hours), Theory - Concept of mergers and acquisitions, demergers; Computation of purchase, consideration by various methods., Practical - Passing of journal entries and preparation of accounts for mergers and acquisition., , 28

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), CORPORTE ACCOUNTING (DSC-6), , C.No. UBCTC302, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), UNIT - V HOLDING AND SUBSIDIARY COMPANIES (12 hours), Theory- Concept of holding and subsidiary companies; Introduction to various terms like cost of, control, capital reserve, minority interest, capital and revenue profit, consolidated balance sheet., Practical- Preparation of consolidated balance sheet; Computation of capital and revenue profit,, minority interest, cost of control, treatment of unrealized profit, revaluation of assets and, liabilities of subsidiary company, mutual owing, bonus issue and proposed dividend (simple, problems only)., BOOKS RECOMMENDED, 1. Jain, S.P. and Narang, K.L. Corporate Accounting, Kalyani Publishers, New Delhi., 2. Gupta, R.L. and Swamy, R Advanced Company Accounts, Sultan Chand & Son, New, Delhi., 3. Maheshwari, S.N. Corporate Accountancy, Vikas Publishing House, New Delhi., 4. Shukla, M.C. Grewal ,T.S. and Gupta, S.C. Advanced Accounts, S. Chand & Co., New, Delhi., 5. Mehra and Pankaj. Accounting in Corporate Business, Alpha Pub., New Delhi., Note Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., Note 60% weight age should be given to problems demanding numerical solutions., , 29

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) THIRD SEMESTER (CBCS), INDIAN CONTRACT ACT (DSC-7), , C.No. UBCTC303, Credit : 6, Time: 2.30 Hrs., , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), OBJECTIVE The basic objective of this course is to provide knowledge about Indian Contract, Act., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand basic aspects of contracts for making the agreements, contracts and, subsequently enter valid business propositions., CO2 gain deeper understanding of varied elements of contract., CO3 be able to recognise and differentiate the special contracts and identify their appropriate, usage at varied business scenarios., CO4 understand the concepts of contract of agency., CO5 equip the students about the legitimate rights and obligations under The Sale of Goods Act., COURSE CONTENTS, UNIT - I FUNDAMENTALS OF CONTRACT (12 hours), Contract-Definition and essential elements of a valid contract; Kinds of contract–Void, voidable,, valid, express, implied, executed unilateral and bilateral contract; Offer -Definition, legal rules, as to offers; Acceptance – Definition, legal rules as to acceptance; Free consent-Definition, legal, implications of coercion, undue influence, fraud, misrepresentation and mistake., UNIT - II CONSIDERATION, CAPACITY & DISCHARGE OF CONTRACT(12 hours), Consideration-Definition, legal rules as to consideration; Capacity to contract-Contract with, minor, contract with persons of unsound mind, persons disqualified from contracting by law;, Discharge of contract; Remedies for breach of contract., UNIT - III CONTRACTS OF BAILMENT, PLEDGE, INDEMNITY AND GURANTEE, (12 hours), Bailment and pledge-Bailment definition, rights and duties of bailer and bailee; Rights and, obligation of finder of lost goods; Pledge-Definition, rights and duties of pawnor and pawnee;, Indemnity and guarantee – Contract of indemnity, definition, rights of indemnity holder when, sued and rights of indemnifier; Contract of guarantee - Definition, features, rights and liability of, surety., UNIT - IV CONTRACT OF AGENCY (12 hours), Definition & essentials of agency; Test of agency; Requirements for becoming a principal & an, agent; Creation of agency; Kinds of agents; Extent of agents authority; Rights & duties of an, agent; Rights & duties of a principal; Difference between sub-agent & substituted agent;, Termination of agency., , 30

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) THIRD SEMESTER (CBCS), INDIAN CONTRACT ACT (DSC-7), , C.No. UBCTC303, Credit : 6, Time: 2.30 Hrs., , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), UNIT - V SPECIAL CONTRACTS (12 hours), Sale of Goods Act-Essential of contract of sale, difference between sale and agreement to sell,, rights of an unpaid seller; Conditions and warranties-Difference between condition and, warranty, implied conditions and warranties; Unpaid seller – Meaning and rights of unpaid seller, against goods and buyer., BOOKS RECOMMENDED, 1. Bulchandani, K.R. Business Law for Management, Himalaya Pub. House, New Delhi., 2. Chawla and Garg. Business Law, Kalayani Publishers, New Delhi., 3. Kapoor, N.D. Business Law, Sultan Chand & Sons, New Delhi., 4. Gulshan, J.J. Business Law Including Company Law, New Age International Publisher., 5. Kuchhal, M.C. Business Law, Vikas Publications., 6. Singh,A. The Principles of Mercantile Law, Eastern Book Company, Lucknow., 7. Maheshwari and Maheshwari. Business Law, National Publishing House, New Delhi., 8. Chadha, P.R. Business Law, Galgotia Publishing Company, New Delhi., 9. Khergamwala, J.S. The Negotiable Instruments Act, N.M Tripathi Pvt. Ltd., Mumbai., 10. Bhushan, B. and Abbi, R. Business & Industrial Law, Sultan Chand, New Delhi., Note Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 31

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), E-COMMERCE (SEC), , C.No. UBCTS304, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), OBJECTIVE To provide knowledge to students about use of e-commerce in the day to day, business world., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand the basics of E-commerce., CO2 familiarise with planning online business operations., CO3 enhance the students' skills for e-retailing., CO4 identify the emerging modes of e-payment., C05 understand the importance of security, privacy and legal issues of e-commerce., COURSE CONTENTS, UNIT- I INTRODUCTION (12 hours), Meaning & definition of e-commerce; Forces fuelling electronic commerce; Types of electronic, commerce - B2B, B2C, C2C, C2B; Different types of online intermediaries; Functions, benefits, and constraints of e-commerce; Scope of e-commerce; Application of e-commerce; Framework, of e-commerce., UNIT - II PLANNING ONLINE-BUSINESS (12 hours), Nature and dynamics of the internet; Typical business models in EC, web- site design Web sites, as market place; E-commerce, pure online vs. brick and click business; Requirements for an, online business design; Procedure for developing and deploying the system., UNIT - III E-RETAILING (12 hours), An overview of e-retailing; Growth & characteristics of successful e-retailing; Changing retail, industry dynamics; Management challenges in online retailing; E- tailing business models., UNIT - IV ELECTRONIC PAYMENT SYSTEM (12 hours), E-payment methods; Features of successful e-payment methods; Types of electronic cards ; EWallets- Meaning & application; E-cash and innovative payment methods; Risk management, options for e-payment systems., UNIT - V SECURITY AND LEGAL ASPECTS OF E-COMMERCE (12 hours), Threats in e-commerce; Security of clients and service provider; Cyber laws- Relevant, provisions of Information Technology Act- 2000, offences, secure electronic records and digital, signatures penalties and adjudication., , 32

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), E-COMMERCE (SEC), , C.No. UBCTS304, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), BOOKS RECOMMENDED, 1. Kalakota, R. and Whinston, A.B. Electronic Commerce, Pearson Education., 2. Turban, E., King, D., Lee, J. and Viehland, D. Electronic Commerce 2004- A, Managerial Perspective, Pearson Education., 3. Agrawala, K.N., Lal,A. and Agarwala, D ng]65cub . Business on the Net An, Introduction to the Whats and Hows of e-commerce, Macmillan India Ltd., 4. Bajaj, D.N. E-commerce, Tata McGraw Hill Company, New Delhi., 5. E Turban et al. Electronic Commerce A Managerial Perspective, Pearson Education,, Asia., 6. Divan, P. and Sharma, S. Electronic Commerce-A Manager’s Guide to e-Business,, Vanity Books International, Delhi., 7. Dietel, H.M., Paul,J. and Steinbuhler, K. E-business and E-commerce for Managers,, Pearson Education., 8. Greenstein, M. and Feinman. T.M. Electronic Commerce Security, Risk Management and, Control, Tata McGraw Hill., 9. Kosiur, D. Understanding Electronic Commerce, Prentice Hall of India Private Ltd., New, Delhi., 10. Whitely, D. E-Commerce, McGraw Hill, New York., Note Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 33

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), CORPORATE TAX PLANNING (SEC), , C.No. UBCTS305, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), OBJECTIVE To provide basic knowledge of corporate tax planning and its impact on decision, making., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, , CO3, CO4, CO5, , differentiate between various tax planning concepts and understand the procedure of, assessment of corporate assesses., devise strategies for tax planning in respect of a new business, understand the specific tax, issues for start-ups, and comprehend the Income Tax provisions relevant for financial, management decisions., decipher the tax factors relevant for managerial decisions., understand how to claim relief in case of double taxation of income., understand tax planning with reference to business restructuring., , COURSE CONTENTS, UNIT - I TAX PLANNING (12 hours), Meaning of tax planning, tax management, tax evasion tax avoidance; Types of companies;, Residential status of companies and tax incidence; Tax liability and minimum alternate; Carry, forward and set off of losses in case of certain companies; Deductions available to corporate, assessees; Tax on distributed profits and units of mutual funds., UNIT - II TAX IMPLICATIONS & CONSIDERATIONS I (12 hours), Tax planning with reference to setting up of a new business-Location of business, nature of, business, form of organisation; Tax planning with reference to financial management decisionsCapital structure, dividend and bonus shares; Tax planning with reference to sale of scientific, research assets., UNIT - III TAX IMPLICATIONS & CONSIDERATIONS II (12 hours), Tax planning with reference to specific management decisions- Make or buy decision, own or, lease, repair or replace; Tax planning with reference to receipt of insurance compensation., UNIT - IV DOUBLE TAXATION RELIEF (12 hours), Double taxation relief; Provision regulating transfer pricing; Computation of Arm’s Length, pricing; Advance rulings; Advance pricing agreement., , 34

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), CORPORATE TAX PLANNING (SEC), , C.No. UBCTS305, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), , UNIT - V TAX IMPLICATIONS & CONSIDERATIONS III (12 hours), Tax planning with reference to business restructuring-Amalgamation, demerger, slump sale,, conversion of company into LLP, transfer of assets between holding and subsidiary companies., BOOKS RECOMMENDED, 1. Singhania, V.K. and Monica Singhania. Corporate Tax Planning, Taxmann Publications, Pvt. Ltd., New Delhi., 2. Ahuja, G and Gupta, R Corporate Tax Planning and Management, Bharat Law House,, Delhi., 3. Acharya, S. and Gurha, M.G. Tax Planning under Direct taxes, Modern Law Publications,, Allahabad., 4. Mittal, D.P. Law of Transfer Pricing, Taxmann Publications Pvt. Ltd., New Delhi., 5. IAS-12 and AS-22., 6. Ghosh, T.P. IFRSs, Taxmann Publications Pvt. Ltd., New Delhi., Note Latest edition of readings may be used., , NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 35

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), COMPUTER APPLICATION IN BUSINESS (SEC), C.No. UBCTS306, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), OBJECTIVE To provide computer skills and knowledge for commerce students and to enhance, the students understanding of usefulness of information technology tools for business operations., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand the various concepts and terminologies used in computer networks and internet, and be aware of the recent developments in the fast changing digital business world., CO2 handle document creation for communication., CO3 acquire skills to create and make good presentations, CO4 Aware the students about usage and functions of spreadsheet, CO5 Enhancing ability of students regarding creation of spreadsheet in business, COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Introduction to computer-Characteristics of computers, the computer system, parts of computers;, Computer H/W setup, configuration, networking, mobile H/W device and types wireless, networking; Operating system-Introduction to operating system, an overview of various, computer & mobile OS, Features of latest Windows operating systems & its management &, networking (Installation, backup, security, user control); Usage of payment gateways., UNIT - II WORD PROCESSING (12 hours), Introduction to word Processing, word processing concepts, use of Templates, working with, word document Editing text, find and replace text, formatting, spell check, autocorrect, autotext;, Bullets and numbering, tabs, paragraph formatting, indent, page formatting, header and footer,, tables Inserting, filling and formatting a table; Inserting pictures and video; Mail Merge, Including linking with databases and spreadsheet files; Printing documents; Citations and, footnotes., Creating Business Documents using the above facilities, UNIT - III PREPARING PRESENTATIONS (12 hours), Basics of presentations Slides, fonts, drawing, editing; Inserting Tables, images, texts, symbols,, hyperlinking, media; Design; Transition; Animation and slideshow.Creating Business, Presentations using above facilities, , 36

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), COMPUTER APPLICATION IN BUSINESS (SEC), , C.No. UBCTS306, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), UNIT - IV SPREADSHEET (12 hours), Spreadsheet Concepts Managing worksheets; Formatting, conditional formatting, entering data,, editing, printing and protecting worksheets; Handling operators in formula, project involving, multiple spreadsheets, organizing charts and graphs; Working with multiple worksheets;, Controlling worksheet views, naming cells and cell ranges., Spreadsheet Functions Mathematical, statistical, financial, logical, date and time, lookup and, reference, database functions, text functions and error functions., Working with Data Sort and filter; Consolidate; Tables; Pivot tables; What–if-analysis, Goalseek, data tables and scenario manager; Data analysis Tool Pak Descriptive statistics,, moving averages, histogram, covariance, correlation and Regression analysis (only for, projection)., , UNIT-V, CREATING, BUSINESS, SPREADSHEET, AND, ITS, BUSINESS, APPLICATIONS (12 hours), Creating Business Spreadsheet Loan and lease statement; Ratio analysis; Payroll statements;, Capital budgeting; Constraint optimization, Assignment problems, Depreciation accounting;, Graphical representation of data; Frequency distribution and its statistical parameters;, Correlation and regression analysis., BOOKS RECOMMENDED,  Elmasari, R. and Navathe, S.B. Fundamentals of Database Systems, PearsonEducation,  Jain Hem Chand and Tiwari H. N.Computer Applications in Business, Taxmann,  Madan, S. Computer Applications in Business, Scholar Tech Press.,  Mathur, S. and Jain, P. Computer Applications in Business, Galgotia Publishing Company,  Sharma S.K. and Bansal Mansi, Computer Applications in Business, Taxmann,  Wayne, W. Data Analysis & Business Modeling, PHI.,  Rajaraman,. V. Introduction to Information Technology, PHI, Note The latest editions of the books should be referred., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., 37

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), COMPUTER APPLICATION IN BUSINESS (SEC), C.No. UBCTS306, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), , Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 38

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), ENTREPRENEURSHIP FOR SMALL BUSINESS (SEC), C.No. UBCTS307, Credit : 4, Time: 2.30Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), OBJECTIVE To provide exposure to the students regarding entrepreneurial culture so that they, can set and manage their own small units., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand the concept of entrepreneurship., CO2 know the role of EDPs and State in fostering entrepreneurial development., CO3 understand social support system for gaining strength towards entrepreneurial preferences., CO4 gain knowledge about varied project and financial related aspects for initiating new venture, creation., CO5 develop understanding of MSMEs and its role in economic development., COURSE CONTENTS, UNIT - I INTRODUCTION TO ENTREPRENEUR AND ENTREPRENEURSHIP (12, hours), Entrepreneur-Meaning, characteristics of an entrepreneur, role; Entrepreneurial traits; Types of, entrepreneurs; Entrepreneur, intrapreneur vs. professional manager; Entrepreneurship concept;, Factors responsible for emergence of entrepreneurship; Relevance of entrepreneurship in career, growth; Women entrepreneurs-Importance and factors hindering their growth; Case study- Any, one successful Indian woman entrepreneur; Concept of rural entrepreneur and rural, entrepreneurship in India., UNIT - II ENTREPRENEURIAL BEHAVIOUR AND ENTREPRENEURIAL, DEVELOPMENT PROGRAMME (12 hours), Entrepreneurial behaviour- Definition, characteristics; Reasons for promoting entrepreneurs;, Psychological theories (Maslow and McClelland–Achievement motivation); Definition and, objective of EDPs, features of a sound EDP; Role of state in fostering entrepreneurial, development-NSIC, SSIC& DICs., UNIT - III ENTREPRENEURIAL SUSTAINABILITY (12 hours), Public and private system of stimulation, support and sustainability of entrepreneurship;, Requirement, availability and access to finance , marketing assistance , technology and industrial, accommodation; Role of entrepreneurs associations and self-help groups; The concept, role and, functions of business incubators, angel investors, venture capital and private equity funds., , 39

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), ENTREPRENEURSHIP FOR SMALL BUSINESS (SEC), C.No. UBCTS307, Credit : 4, Time: 2.30Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), UNIT - IV PROJECT ANALYSIS AND FINANCIAL ANALYSIS (12 hours), Concept of project and classification of project; Project report; Project design; Project appraisal;, Financial analysis (Basic concepts) - Ratio analysis, break even analysis, profitability analysis,, social cost- benefit analysis; Budget and planning process., UNIT - V ENTREPRENEURSHIP AND MICRO SMALL AND MEDIUM SCALE, INDUSTRIES (12 hours), MSMEs-Conceptual framework, definition of MSME undertakings, MSME policies of the govt., of J&K for small scale sector; Challenges before micro, small and medium enterprises in the era, of globalisation; Role of small business in economic development; Export potential of small, units; Concept and process of TQM; Brief introduction to International Standard Organisation, (ISO)., BOOKS RECOMMENDED, 1. Agarwal, P. and Kaur, A. Entrepreneurship and Small Business, S. Pub.Vikas & Co.,, New Delhi., 2. Desai, V. Dynamics of Entrepreneurial Development and Management, Himalaya, Publishing House, Mumbai., 3. Gupta, C.B. Entrepreneurial Development in India, Sultan Chand Publishers, New Delhi., 4. Gupta, C.B. and Khanka,S.S. Entrepreneurship and Small Business Management, Sultan, Chand Publishers, New Delhi., Note Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., 40

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), MANAGEMENT INFORMATION SYSTEM (SEC), , C.No. UBCTS308, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), OBJECTIVE To provide exposure to the students regarding the management information, system., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 familiarize with the concept of management information system., CO2 understand varied aspects of information systems., CO3 comprehend planning and control of information system., CO4 learn application of information system in business operations., CO5 gain knowledge of advanced concepts in information system such as ERP, SCM, CRM., COURSE CONTENTS, UNIT - I AN OVERVIEW OF MANAGEMENT INFORMATION SYSTEMS (MIS) (12, hours), Concept & definition of MIS - MIS vs. data processing; MIS & decision support systems; MIS, & information resources management; End user computing, MIS structure; Managerial view of, IS; Role and functions of MIS at different levels of management., UNIT - II FOUNDATION OF INFORMATION SYSTEMS (12 hours), Introduction to information system in business; Fundamentals of information systems; Solving, business problems with information systems; Types of information systems; Effectiveness and, efficiency criteria in information system; Frame work for IS and process of IS development., UNIT - III CONCEPT OF PLANNING & CONTROL OF IS (12 hours), Concept of IS organisational planning, planning process; Computational support for planning;, Characteristics of control process; Nature of IS control in an organisation; IS planning;, Determination for information requirements; Business systems planning; End means analysis;, Organising the plan., UNIT - IV BUSINESS APPLICATIONS OF INFORMATION TECHNOLOGY (12, hours), Internet & electronic commerce; Intranet, extranet & enterprise solutions; Information system for, business operations; Information system for managerial decision support; Information system for, strategic advantage., UNIT - V ADVANCED CONCEPTS IN INFORMATION SYSTEMS (12 hours), Enterprise resource planning; Supply chain management; Customer relationship management, and procurement management; Systems analysis and design; System development life cycle;, Cost benefit analysis; Detailed design-Implementation., , 41

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) THIRD SEMESTER (CBCS), MANAGEMENT INFORMATION SYSTEM (SEC), , C.No. UBCTS308, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2021, 2022, 2023), BOOKS RECOMMENDED, 1. Brian, O. Management Information System, TMH., 2. Davis, G.B. and Olson, M.H. Management Information System, TMH., 3. Murdick, R.G. Information System for Modern Management, PHI., 4. Jawadekar, W.S. Management Information System, TMH., Note Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each questions shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 42

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B.Com (CBCS), , University of Jammu, , 4d.B.COM (GENERAL) FOURTH SEMESTER (CBCS), UNIVERSITY OF JAMMU, , SCHEME OF COURSES UNDER CHOICE BASED CREDIT SYSTEM FOR B.COM, , Course, , Course, Number, , UGC, Percentage Credit, classification, Change, , Business Communication and UBCTC401, skill development, , DSC-8, , 30%, , 6, , Direct Tax Laws, , UBCTC402, , DSC-9, , Nil, , 6, , Corporate Laws, , UBCTC403, , DSC-10, , 5%, , 6, , SEC-2, , 100%, , 4, , Any one of the following, courses, Office, Management, Secretarial Practice, , Total, credit, , 22, UBCTS404, , 100%, , UBCTS405, , 100%, , UBCTS406, , 100%, , UBCTS407, , 100%, , UBCTS408, , 60%, , and, , Personal Finance and Planning, Monetary Economics, Collective Bargaining, Negotiation, Customer, Management, , and, , Relationship, , Total Credits, , 43, , 22

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), BUSINESS COMMUNICATION AND SKILL DEVELOPMENT (DSC-8), C.No. UBCTC401, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), OBJECTIVE The basic objective of this course is to develop the communication skills., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 basic understanding of business Models, CO2 understanding of reading and writing skills, CO3 understanding of listening skills, CO4 deep insight of group communication, CO5 understanding of Conflict resolution and negotiating skills, COURSE CONTENTS, UNIT-I INTRODUCTION (12 hours), Nature of communication; Purpose of communication; Essential of global communication;, Concept of effective communication; Communication models, IMPRESS and KISS model;, Audience analysis, meaning and importance of audience analysis and types of audience; Myth, and realities of communication; Communication as an aid to self development., UNIT-II READING AND WRITING SKILLS (12 hours), Reading, components of reading skills, factors affecting reading skills, techniques for improving, reading efficiency, guidelines for effective reading., Writing- Process of written communication, essentials of effective written communication;, Methods of organised presentation of matter, informative, instructional, arousing, persuasive,, decision making; Problems relating to written communication; Writing Resume, nature and, importance of resume; Components of resume; Difference between resume and curriculum vitae;, Preparation of curriculum vitae., UNIT-III LISTENING SKILLS (12 hours), Listening, definition and meaning, nature of listening, significance of listening; Types of, listening; Steps in process of listening; Barriers to effective listening; Guidelines to develop, listening skills; Role of empathy in listening., UNIT-IV GROUP COMMUNICATION (12 hours), Meaning and nature of groups; Types of groups; Techniques of group decision; Advantages and, disadvantages of group decision making; Meetings, meaning and importance of meetings, role of, chairperson and participants in a meeting; Methods of effective participation, tips for the conduct, of an effective meeting., , 44

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), , BUSINESS COMMUNICATION AND SKILL DEVELOPMENT (DSC-8), C.No. UBCTC401, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), UNIT- V CONFLICT AND NEGOTIATING SKILLS (12 hours), Conflict- Meaning and nature of conflict; Process of conflict; Types of conflict; Sources of, conflict; Management of conflict; Negotiation- Meaning and nature of negotiation, elements of, negotiation, concept of distributive and integrative negotiation; Approaches to negotiation,, guidelines/tips for developing negotiation skills; Barrier to negotiation., BOOKS RECOMMENDED, 1., 2., 3., 4., 5., 6., 7., 8., 9., , Chhabra, T.N. & Bhanu, R. Business Communication, Sun India, New Delhi, Chaturvedi, P.D. Business Communication, Pearson Education, New Delhi, Raman, M. Technical Communication, Oxford University Press, Rajinder, P. & Korlakalli, J.S. Essentials of Business Communication, Sultan Chand, Publishers, New Delhi, Ramesh, M.S & Pattanshetti, C.C. Business Communication, R. Chand and Co.,New, Delhi, Aggarwal, R. Business Communication, Organisation and Management, Taxman’s, Publisher, New Delhi, Lesikar, R.V. & Pettet, Jr. J.D. Business Communication Theory and Application, Tata, McGraw Hill, Shirley,T. Communication for Business, Pearson Education, New Delhi, Bovee, C.L. et al. Business Communication Today, Pearson Education, New Delhi, , Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 45

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), DIRECT TAX LAWS (DSC-9), C.No. UBCTC402, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), OBJECTIVE The basic objective of this course is to provide knowledge of basic concepts and, practice of income tax to the students, COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , develop an understanding of basic concepts of income tax, calculation of income under the head “salaries”, concept and calculation of income from “house property” and “capital gains”, calculation of income from head “business and profession”, calculation of income from “other sources” and “Gross total income”, , COURSE CONTENTS, UNIT - I BASIC CONCEPTS OF INCOME TAX (12 hours), Basic concept-Income, agricultural income, person, assesses and its types, assessment year,, previous year, exempted incomes u/s 10; Basis of charge-Residential status and incidence of tax;, Set off and carry forward of losses., UNIT- II INCOME UNDER THE HEAD ‘SALARIES’ (12 hours), Theory :Meaning and characteristics of salary; Provident funds and its types; Allowances and its, types; Perquisites (Perks) and its types; Profits in lieu of salary, gratuity, commuted pension and, leave encashment., Practical Calculation of taxable income under the head salaries., UNIT-III INCOME UNDER THE HEAD ‘HOUSE PROPERTY’ AND ‘CAPITAL, GAINS’ (12 hours), Theory: House Property, types of rental values-ARV, MRV, FRV, ERV, NAV and Standard, rent; Deduction u/s 24; Determination of annual value under let-out house and self-occupied, house., Capital Gains :Meaning of capital assets and its types, short term capital gain, long term capital, gain, indexing of cost of acquisition and improvement, net consideration. Practical Computation, of ‘Income from house property’; Computation of LTCG and STCG., UNIT – IV INCOME UNDER THE HEAD ‘BUSINESS AND PROFESSION’ (12 hours), Theory :Meaning of business and profession; General principles governing assessment of, business income, various systems of accounting; Expenses expressly allowed to be deducted;, Inadmissible expenses; Professional receipts and professional payments. Practical Computation, of income under the head ‘Business and Profession’., 46

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), DIRECT TAX LAWS (DSC-9), , C.No. UBCTC402, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), UNIT – V INCOME UNDER THE HEAD ‘OTHER SOURCES’ (12 hours), Theory :General and specific incomes; Grossing up of income; Interest on securities, various, types of securities; Concept of casual income; Aggregation of income. Practical Computation of, income under the head ‘Other sources’, BOOKS RECOMMENDED, 1. Gaur and Narang. Income Law and Practice, Kalyani Pub, New Delhi., 2. Singhania, V.K & Singhania, M. Students Guide to Income Tax, Taxman Pub., New Delhi, 3. Ahuja, Garish and Gupta, Ravi. Systematic Approach to Income Tax, Bharat Law House,, New Delhi., 4. Tuli, Arvind & Chadha Neeru. Income Tax and Wealth Tax, Kalyani Pub., New Delhi, 5. Chandra, Goyal, Shukla. Income Lax and Practice, Pragati Prakashan, Delhi, 6. Pagare, Dinkar. Law and Practice of Income Tax, Sultan Chand, New Delhi, Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., Note 60% weight age should be given to problems demanding numerical solutions, , 47

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), CORPORATE LAWS (DSC-10), , C.No. UBCTC403, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), OBJECTIVE The basic objective of this course is to provide knowledge about Corporate Laws, COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand basic aspects of corporate Laws., CO2 gain deeper understanding of various documents used in companies, CO3 understand how directors are appointed in the companies, CO4 familarise with the procedure of company meetings, CO5 gaining knowledge regarding modes of winding up of companies, COURSE CONTENTS, UNIT- I INTRODUCTION TO CORPORATE LAW (12 hours), Meaning and features of a company; Stages in formation of company; Types of companies;, Difference between private and public company; Conversion of private company into public, company, special privileges of a private company; Concept of lifting of corporate veil., UNIT- II DOCUMENTS (12 hours), Memorandum of Association Meaning, contents and procedure for alteration of memorandum of, association; Doctrine of ultra vires; Articles of Association Meaning, contents and its alteration;, Doctrine of indoor management; Prospectus Meaning and contents., UNIT- III APPOINTMENT OF DIRECTORS (12 hours), Appointment of directors; Qualifications, powers, duties and liabilities of directors; Legal, provisions relating to remuneration., UNIT- IV COMPANY MEETINGS (12 hours), Meaning, essentials of a valid meeting; Legal provision pertaining to statutory meeting, annual, general meeting and extra ordinary general meeting; Resolution Meaning, legal provision, pertaining to ordinary, special and resolution requiring special notice, registration of resolution, and agreements., UNIT V WINDING UP OF A COMPANY (12 hours), Introduction, modes of winding up, legal provisions for compulsory winding up, voluntary, winding up, members and creditors winding up; Consequences of winding up., , 48

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), CORPORATE LAWS (DSC-10), , C.No. UBCTC403, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), , BOOKS RECOMMENDED, 1., 2., 3., 4., 5., 6., , Garg, C. Company Law, Kalyani Publisher, New Delhi, Kapoor, N.D. Elements of Mercantile Law, Sultan Chand Publications, Gogna, P.P.S. A Text Book of Company Law, Sultan Chand Publications, Singh, H. Indian Company Law, Galgotia Publishing Company, Kapoor, N.D. A Book of Company Law, Sultan Chand Publications, Bagrial, A.K. Company Law, Vikas Publishing House, New Delhi, , Note Latest edition of readings may be used, ., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., , 49

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), , OFFICE MANAGEMENT AND SECRETARIAL PRACTICE (SEC), , C.No. UBCTS404, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), OBJECTIVE The purpose of this course is to familiarize the students with the activities in a, modern office. Smooth functioning of any organization depends upon the way various activities, are organized, facilities provided to the staff working in the office, the working environment and, the tools and equipments used in office., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understanding the concept of office management, filing and indexing, CO2 familiarizing with mailing procedures, forms and stationeries used in office management, CO3 gaining knowledge regarding office equipments used in office management, CO4 conceptualizing the role of budget and audit in office management, C05 understanding the role of secretary in office management, COURSE CONTENTS, UNIT I OFFICE MANAGEMENT AND FILING AND INDEXING (12 hours), Introduction to office organization and management; Forms and types of organizations;, Centralisation and decentralisation; Objectives and principles of office management, functions of, office manager, qualities required for office manager, duties of office manager., Filing and Indexing Its meaning and importance, essentials of good filing, centralized verses, decentralized filing, system of classification, concept of paperless office methods of filing,, digitalisation and retrieval of records, weeding of old records, meaning and need of indexing,, various types of indexing., UNIT II MAILING PROCEDURES AND FORMS AND STATIONERIES (12 hours), Mailing procedure- Meaning and importance of mail, centralization of mail handling work,, office equipment and accessories; Inward and Outward mail, courier services; Office formsAdvantages and disadvantages of using forms, types of forms and form control. StationaryEssential requirements for a good system of dealing with stationary, purchase procedure,, standardization of stationary., UNIT III MODERN OFFICE EQUIPMENT (12 hours), Introduction, meaning and importance of office automation, objectives of office mechanization,, advantages, disadvantages, factors determining office mechanization; Kind of office machines., , 50

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), , OFFICE MANAGEMENT AND SECRETARIAL PRACTICE (SEC), , C.No. UBCTS404, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), UNIT IV BUDGET AND AUDIT (12 hours), Budget- Annual, revised and estimated; Recurring and non-recurring heads of expenditure; Audit, process- Vouching and verification of assets and liabilities; Consumables/stock register and asset, register; Procedure for disposable of records and assets., UNIT V ROLE OF SECRETARY (12 hours), Definition, appointment, duties and responsibilities of a personal secretary; Qualification for, appointment as personal secretary; Modern technology and office communication, email, voice, mail, internet, multimedia, scanner, video conferencing, web casting; Agenda and minutes of, meetings; Drafting, fax messages, e –mail; Maintenance of appointment diary., BOOKS RECOMMENDED, 1., 2., 3., 4., 5., 6., , Ghosh, P.K. Office Management, New Delhi, Sultan Chand and Sons, Duggal, B. Office Management & Commercial Correspondence, New Delhi, Kitab Mahal, Chopra, R.K. Office Management, Himalaya Publishing House, Bhatia, R.C. Office Management, New Delhi, Galgotia Publishers, Kucchal, M.C. Secretarial Practice, New Delhi, Vikas Publishing House, Publications of Institute of Companies Secretaries of India, , Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., , 51

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), PERSONAL FINANCE AND PLANNING (SEC), , C.No. UBCTS405, Credit : 4, Time: 2.30Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), OBJECTIVES To familiarize the students with different aspects of financial planning like, savings, investment, taxation, insurance & retirement planning and to develop necessary skills to, become a successful financial planner, COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand the meaning and relevance of Financial Planning., CO2 familiarize with regard to the concept of Investment Planning and its methods, CO3 understand the concept of Personal Tax Planning, CO4 gain knowledge regarding Insurance Planning and its relevance, CO5 develop insights in to Retirement planning and its relevance, COURSE CONTENTS, UNIT- I INTRODUCTION TO FINANCIAL PLANNING (12 hours), Financial goals, time value of money, steps of financial planning, personal finance/loans,, education loan, car loan & home loan schemes; Introduction of savings, benefits of savings,, management of spending & financial discipline; Net banking and UPI, digital wallets, security, and precautions against Ponzi schemes and online frauds such as phishing, credit card cloning,, skimming etc., UNIT - II INVESTMENT PLANNING (12 hours), Process and objectives of investment; Concept and measurement of return & risk for various, assets class; Measurement of portfolio risk and return; Diversification & portfolio formation;, Real estate, financial derivatives & commodity market in India; Mutual fund schemes including, SIP., UNIT - III PERSONAL TAX PLANNING (12 hours), Tax structure in India for personal taxation; Steps of personal tax planning; Exemptions and, deductions for individuals, tax avoidance versus tax evasion., UNIT - IV INSURANCE PLANNING (12 hours), Need for protection planning; Risk of mortality, health, disability and property; Importance of, insurance life and non-life insurance schemes., UNIT - V RETIREMENT PLANNING, (12 hours), Retirement planning goals; Process of retirement planning; Pension plans available in India;, Reverse mortgage; New pension scheme; Practical., , 52

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), PERSONAL FINANCE AND PLANNING (SEC), , C.No. UBCTS405, Credit : 4, Time: 2.30Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), , BOOKS RECOMMENDED, 1. Introduction to Financial Planning (4th Edition 2017) – Indian Institute of Banking &, Finance, 2. Pandit, A. The Only Financial Planning Book that You Will Ever Need, Network 18, Publications Ltd. (CNBC TV 18), 3. Madhu, S. Financial Planning A Ready Reckoner July 2017, Mc Graw Hill, 4. Halan, M. Lets Talk Money You've Worked Hard for It, Now Make It Work for You,, July2018,Harper Business, 5. Tripathi, V. Fundamentals of Investment, Taxmann., , Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., , 53

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. FOURTH SEMESTER (CBCS), MONETARY ECONOMICS (SEC), C.No. UBCTS406, Credit : 4, Time: 2.30Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), OBJECTIVE, To expose students to the theory and functioning of the monetary and financial sectors of the, economy., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , understand the concept of money and various aspects of monetary standards, learn an overview about value of money, its measurement and quantitative theories of, money, know the basic of demand and supply of money and its various approaches, equip with functioning of commercial banking, various reforms that came to banking, sector and concept off microfinance, deliberate on working of Central bank and an overview of monetary policy, , COURSE CONTENTS, UNIT - I MONEY & MONETARY STANDARDS (12 hours), Money and credit definition of money-theoretical and empirical, classification and functions;, Monetary standards-Gold and paper; System of note issue; Measures of money supply., UNIT - II VALUE OF MONEY (12 hours), Value of money-Concept and measurement; Quantity theory of money-Cash transaction and cash, balance approaches, Keynes theory of money and prices, UNIT - III DEMAND AND SUPPLY OF MONEY (12 hours), Demand for money-Classical, Keynes and Friedman’s approaches; Supply of moneyComponents and determinants; Money multiplier-Concept and determinants, UNIT - IV COMMERCIAL BANKING (12 hours), Commercial banks-Functions and the process of credit creation; Banking sector reforms in India;, Microfinance Concept and progress in India, UNIT - V FUNCTIONS OF CENTRAL BANKS (12 hours), Central bank- Objectives and methods of credit control; Monetary policy Objectives, targets and, indicators; Monetary policy of RBI An overview., 54

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. FOURTH SEMESTER (CBCS), MONETARY ECONOMICS (SEC), , C.No. UBCTS406, Credit : 4, Time: 2.30Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), , BOOKS RECOMMENDED,  Avadhani, V.A. Investment and Security markets in India, Himalaya Publishing House, New, Delhi,  Bhole, L.M. Financial Institutions & Markets, Tata McGraw-Hill Publishing Co., New Delhi,  Geoffrey, C. An Outline of Money. Read Book Publisher,  Chandler, L.V. and Goldfield S.M.The Economics of Money and Banking, Harper and Row,, New York,  McCallum, B.T.Monetary Economics Theory and Policy, New York Macmillan Publishing, Company,  Mitra, S Money and Banking, World Press,  Miskin, F. Monetary Policy Strategy, MIT Press, Cambridge,  Sethi, T.T. Monetary Economics S. Chand and Co., New Delhi, Note Latest edition of readings may be used, , NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., Note 60% weight age should be given to problems demanding numerical solutions, , 55

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), COLLECTIVE BARGAINING AND NEGOTIATION (SEC), , C.No. UBCTS407, Credit : 4, Time: 2.30Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), OBJECTIVES To understand the concept and theories of collective bargaining, and also to, provide exposure to the required skills in negotiating a contract., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 identify issues in collective bargaining, its significance., CO2 understand the levels, coverage and agreements of collective bargaining., CO3 work on liaison in negotiations., CO4 differentiate between negotiations, collective bargaining and use of its approaches., CO5 administer the negotiation agreement and handle grievance management., COURSE CONTENTS, UNIT - I ISSUES IN COLLECTIVE BARGAINING (12 hours), Meaning, definitions and characteristics of collective bargaining; Critical issues in collective, bargaining; Theories of collective bargaining; Hick’s analysis of wages setting under collective, bargaining; Conflict-choice model of negotiation, a behavioural theory of labour negotiation., UNIT - II COLLECTIVE BARGAINING IN INDIA (12 hours), Pre-requisites for successful collective bargaining in any country; Collective bargaining in, practice; Levels of bargaining, coverage and duration of agreements; Difficulties in the, bargaining process and administration of agreements; Select case studies from Indian, perspective., UNIT - III NEGOTIATING A CONTRACT (12 hours), Meaning of negotiations, Pre-negotiation- Preparing the charter of demand(s), creating the, bargaining team, submission of COD, costing of labour contracts., UNIT - IV NEGOTIATION SKILLS (12 hours), Negotiation process; Effective negotiation-Preparing for negotiation, negotiating integrative, agreements; Negotiation and collective bargaining- Approaches and phases in collective, bargaining; Coalition bargaining and fractional bargaining; Impasse resolution; Contract, ratification., , 56

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), COLLECTIVE BARGAINING AND NEGOTIATION (SEC), , C.No. UBCTS407, Credit : 4, Time 2.30Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), UNIT - V NEGOTIATIONS AND ADMINISTRATION (12 hours), Post negotiation-Administration of the agreement; Grievance management, binding up the, wounds; Collective bargaining & the emerging scenario., BOOKS RECOMMENDED, 1., 2., 3., 4., , Venkataratnam, C.S. Industrial Relations Text and Cases. Oxford University Press, Delhi., Salamon, M. Industrial Relations Theory & Practice. London. Prentice Hall., Dubey, S. & Jain, P. Collective Bargaining and Negotiation Skills. Bookage Publications., Dwivedi, R.S. Managing Human Resources Industrial Relations in Indian, Enterprises. New Delhi Galgotia Publishing Company., 5. Edwards, P. Industrial Relations Theory and Practice in Britain. U.K. Blackwell, Publishing., 6. Anand, K.B. & Paswan, A.K. Collective Bargaining and negotiation Skills. Galgotia, Publishing Company, Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., , 57

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), CUSTOMER RELATIONSHIP MANAGEMENT (SEC), , C.No . UBCTS408, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), OBJECTIVES To provide exposure to the students regarding the customer relationship, management., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 familiarize with the concept of CRM and business models, CO2 understand varied aspects of consumer research and CRM technology, CO3 know about customer data base and development, CO4 learn about e-CRM, CO5 application of CRM in various sectors, COURSE CONTENTS, UNIT- I CRM & BUSINESS MODELS (12 hours), Customer relationship management- Changing nature of marketing and customer service;, Introduction to CRM, history and development of CRM; Relationship marketing and customer, relationship management; Organization and CRM; Customer value and customer satisfaction;, CRM as an integral business strategy, business environment of CRM; CRM business models., UNIT- II CONSUMER RESEARCH & CRM TECHNOLOGY (12 hours), Consumer research & CRM strategy; CRM and financial aspect of business; Sales strategy and, CRM; CRM and technology; CRM technology and sales; Marketing strategy and CRM; CRM &, marketing automation and communication., UNIT- III CUSTOMER DATA BASE & DEVELOPMENT (12 hours), CRM - Measurement and data management; CRM program measurement and tools; Relationship, life cycle; Customer profiling; Customer identification; CRM and data management; Technology, and data platforms; Database and customer data development., UNIT- IV e-CRM (12 hours), Business and strategic needs for e-CRM; Functionality of front end e-CRM applications; Planning for, e-CRM system; Comparative analysis of e-CRM products; Risk assessment of e-CRM, implementation; Benefits of e-CRM; Steps in e-CRM; Success factors in e-CRM., , 58

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM. (GENERAL) FOURTH SEMESTER (CBCS), CUSTOMER RELATIONSHIP MANAGEMENT (SEC), C.No . UBCTS408, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2022, 2023, 2024), UNIT-V CRM IN VARIOUS SECTORS, Developing and implementing CRM strategy; Understanding privacy and ethical consideration in, CRM; Future of CRM; CRM in practice- CRM in manufacturing, CRM in insurance, CRM in, airlines, CRM in hotels, CRM in telecom, CRM in pharmaceutical industry, CRM in retailing., BOOKS RECOMMENDED, 1. Kumar,A. Sharma, R. & Sinha, C Customer Relationship Management- Concepts &, Application, Dreamtech Press, 2. Baran, R. Galka,R. Customer Relationship Management, Cengage Learning, 3. Francis, B.Customer Relationship Management, Elsevier Publishing, 4. Greenberg, P. CRM at the Speed of Light - Essential Customer Strategies for the Twenty, First Century, Tata McGraw Hill, 5. Greenberg, P. and Benioff, M. CRM at the Speed of Light - Social CRM Strategies,, Tools, and Technologies for Engaging Your Customers, Tata McGraw Hill, 6. Mukerjee, K. Customer Relationship Management-A Strategic Approach to Marketing,, Prentice Hall India, 7. Shainesh,G,& Sheth, J.N. Customer Relationship Management, Macmillan Publications, 8. Jaiswal, M.P. & Kaushik, A. E-CRM Business & System Frontiers; Asian Books, Private Limited, New Delhi, Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section-A This section will contain five short answer questions selecting one from each unit., Each question carries 3 marks. A candidate is required to attempt all the five questions. Total, weight age to this section shall be 15 marks., Section-B This section will contain five questions selecting one from each unit. Each question, carries 7 marks. A candidate has to attempt all the questions. Total weight age to this section, shall be 35 marks., Section-C This section will contain five questions selecting one from each unit. Each question, carries 15 marks. A candidate has to attempt any 2 questions. Total weight age to this section, shall be 30 marks., 59

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B.Com (CBCS), , University of Jammu, , 4e. B.COM (GENERAL) FIFTH SEMESTER (CBCS), UNIVERSITY OF JAMMU, SCHEME OF COURSES UNDER CHOICE BASED CREDIT SYSTEM FOR B.COM, , Course, , Course, Number, , Communication English, Cost Accounting, Group 1 Any one,  Auditing-I,  Investing in Stock, Market,  Fundamentals, of, Marketing,  Security, Analysis, and, Portfolio, Management, Group II Any one,  E-Filing of Returns,  Personal, Tax, Planning,  Statistics, for, Managers,  Project Management, Any One of the following,  Tourism, Management,  Public Finance-I,  Computerised, Accounting and, Taxation, Total Credit, , UGC, Percentage, classification, change, AECC-5, , UBCTS501, , SEC-3, , Credit, , Total, credit, , 2, 65%, , 4, 6, , UBCTE502, UBCTE503, UBCTE504, , Nil, 100%, DSE-1, , 10%, , UBCTE505, , 50%, , UBCTE506, UBCTE507, , 100%, , 6, , UBCTE508, , 100%, DSE-2, Nil, 100%, , UBCTE509, GE-1, , 6, , UBCTE510, , Nil, , UBCTE511, , 30%, Nil, , UBCTE512, , 24, , 60

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), , Ability Enhancement Compulsory Course (AECC-5), Communication English, Common Syllabus to be provided by respective Department, , 61

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), COST ACCOUNTING (SEC-3), , C.No . UBCTS501, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE To familiarise and acquaint the student with application of cost accounting, techniques., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand thoroughly the conceptual framework of cost accounting; identification of, differences between different financial and cost accounting; cost concepts and elements of, cost; preparation of cost sheet., CO2 understand the accounting and control of material cost., CO3 develop ability to understand accounting of labour cost as well as classification, allocation,, apportionment and absorption of overheads in cost determination., CO4 develop ability to calculate the cost of jobs and contracts after understanding the basic, concepts and processes involved in them., CO5 understand the accounting of process costing., COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Meaning, scope, objectives, advantages and limitations of cost accounting; Difference between, cost accounting and financial accounting; Costing-An aid to management; Techniques of, costing; Methods of cost accounting; Items excluded from cost accounts; Cost concepts and, classifications; Elements of cost; Cost accounting department and its relationship with other, departments., Numerical Preparation of cost sheet and tender (Quotation) and production account., UNIT - II ACCOUNTING FOR MATERIALS (12 hours), Meaning and classification of materials; Meaning and objectives of store keeping; Importance of, base stock method and standard price method; Methods of pricing materials issues and control of, materials; Requisitioning for stores- Re-ordering level, economic ordering quantity, minimum, level; maximum level; Stores Records., Numerical Accounting for materials First-in-First out method; Last-in-Last out method; Average, cost basis (Simple and weighted average price); Calculation of re-ordering level and Economic, ordering quantity (Formula method only)., , 62

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), COST ACCOUNTING (SEC-3), , C.No . UBCTS501, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), UNIT - III ACCOUNTING FOR LABOUR AND OVERHEADS COST(12 hours), Concept of direct and indirect labour; Meaning and causes of labour turnover; Over timeMeaning , causes and control of overtime work; Methods of wage payment; Idle time- Meaning, and causes of overtime; Methods of wage payment; Meaning and features of overheads;, Difference between cost allocation and cost apportionment; Causes of under or over absorption, of overheads., Numerical Direct labour hour rate; Machine hour rate method, UNIT - IV JOB AND CONTRACT COSTING(12 hours), Meaning, features, merits and demerits of job costing; Contract costing- Meaning and types of, contracts; Concept of retention money and work- in- progress; Reconciliation of cost and, financial accounts; Need and causes for preparation of reconciliation statement., Numerical Preparation of job cost sheet and contract account., UNIT - V PROCESS COSTING (12 hours), Process costing- Meaning and features; Comparison between process and job costing; Concepts, of normal and abnormal wastage and abnormal gain; Meaning of joint and by-product; Methods, for apportionment of joint cost., Numerical Preparation of process accounts with normal process loss; Abnormal process loss and, abnormal gain., BOOKS RECOMMENDED, 1. K.L. Narang, K.L. and Jain, S.P. Cost Accounting Theory and Practice, Kalyani, Publishers, New Delhi, 2. Khan, M.Y. and Jain, P.K. Cost Accounting, Tata McGraw, New Delhi., 3. Jain, I.C. and Nigam, B.M.L. Cost Accounting Principles and Practice, Prentice Hall of, India, New Delhi., 4. R.S.N. Pillai, R.S.N. and Bhgavati,V. Cost Accounting, S. Chand & Co. Ltd., New Delhi., 5. Iyengar, S.P. Cost Accounting, Sultan Chand & Sons, New Delhi., 6. Pareek, G. and Khandelwal, M.C. Cost & Management Accounting, RBD Professional, Publication, Jaipur., Note Latest edition of text books may be used., One question from each unit must be numerical in nature, 63

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), COST ACCOUNTING (SEC-3), , C.No . UBCTS501, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 64

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), AUDITING-I (GROUP 1- DSE), , C.No. UBCTE502, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE To provide knowledge of the concept in auditing and of the generally accepted, auditing principles, procedures and apply the same in audit and attestation engagements., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , develop an understanding of meaning, objectives and types of auditing; its relationship, with accounting., understand the audit procedures and techniques and their essence for management., differentiate between internal check, internal control and internal audit., gain in-depth knowledge of audit sampling and analytical procedure in auditing., comprehend vouching and verification of different items., , COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Definition-Nature, scope, objectives and limitations of independent financial audit; Basic, principles governing an audit; Relation between accounting and auditing; Errors and fraudConcepts, purpose, conditions which increase the risk of fraud and error; Auditor’s responsibility, towards detection and reporting; Types of audits-Periodical, continuous, interim and final., UNIT - II AUDITING PROCEDURES AND TECHNIQUES(12 hours), Audit planning; Audit programme; Documentation- Audit working papers, ownership and, custody of working papers; Audit file (Permanent & Current), Audit note book and audit, memorandum; Audit evidence-Concept, need, procedure to obtain audit evidence, sources and, reliability, methods, preparation before commencement of a new audit., UNIT - III INTERNAL CONTROL AND INTERNAL AUDIT (12 hours), Internal check-Definition, objective, preparation of check-lists; Internal control-Definition,, objectives, evaluation, internal control in computerised environment, ICQ and its preparation;, Comparison with internal check; Internal audit- Definition, objectives, regulatory requirements, (Companies Act), reliance by statutory auditor on internal auditor’s work; Audit risk- Concept,, types and their assessment procedure., UNIT - IV AUDIT SAMPLING AND ANALYTICAL PROCEDURE (12 hours), Concept, need, and types of sampling; Sampling risk-Stages in audit sampling; Test checkingAuditing in depth and cut-off checking; Analytical procedure- Nature and application of, analytical procedure; Tools and techniques of analytical procedure; Extent of reliance on, analytical procedure; Use of analytical procedure for substantive testing., 65

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), AUDITING-I (GROUP 1- DSE), , C.No. UBCTE502, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), UNIT - V AUDIT (VOUCHING AND VERIFICATION) OF DIFFERENT ITEMS (12, hours), Vouching- Meaning, objectives; Vouching of different items (Receipts and payments related);, Verification- Concept, objectives, audit of share capital, loans (secured and unsecured), fixed, assets (building, plant and machinery, loans and advances, investment, goodwill, copy right,, patent right, inventories, debtors), creditors, subsequent events, preliminary expenditures,, directors’ remuneration etc., BOOKS RECOMMENDED, 1. Gupta, K. Contemporary Auditing, TMH., 2. Tandon, B.N. Principles of Auditing, S. Chand & Co., New Delhi., 3. Sharma, T.R. Auditing Principles & Problems, Sahitya Bhavan, Agra., 4. Spicer, E.E. and Pegler, E.C. Practical Auditing., 5. Woolf, E.M. Auditing Today., 6. Basu, S.K. Fundamentals of Auditing, Pearson., 7. Auditing Assurance Standards and Guidelines issued by ICAI., Note Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 66

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), INVESTING IN STOCK MARKET (GROUP 1-DSE), , C.No. UBCTE503, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE This paper intends to provide basic skills to operate in stock markets and the ways, of investing in it. It will enable the students to take up investment in stock markets, independently., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , learn the basics of investing in stock and stock exchanges in India., understand online stock trading, analyse company financial statement., perform comparative analysis of companies and stock valuation using ratios., invest in mutual funds market., analyse derivatives market., , COURSE CONTENTS, UNIT - I INVESTING FUNDAMENTALS (12 hours), Types of Investment- equity shares, IPO/FPO, bonds; Indian securities market- The market, participants, trading of securities, security market indices; Sources of financial information;, Stock exchanges in India BSE, NSE, MCX; Buying and selling of stocks using brokerage and, analysts’ recommendations; Use of limit order and market order., UNIT - II STOCK ANALYSIS AND VALUATION I (12 hours), Online trading of stocks; Understanding stock quotations; Types and placing of order; Risk- its, valuation and mitigation; Analysis of the company- financial characteristics (as explained by, ratio analysis, future prospects of the company, assessing quality of management using financial, and non financial data, balance sheet and quarterly results, cash flows and capital structure)., UNIT - III STOCK ANALYSIS AND VALUATION II (12 hours), Comparative analysis of companies; Stock valuations using ratios like PE ratio, PEG ratio, and, price revenue ratio; Use of historic prices, simple moving average, basic and advanced, interactive charts; Examining the shareholding pattern of the company; Pitfalls to avoid while, investing- high P/E stocks, low price stocks, stop loss, excess averaging., UNIT - IV INVESTING IN MUTUAL FUNDS (12 hours), Background of mutual funds; Needs and advantages of investing in mutual funds; Net asset, value; Types of mutual funds- Open ended, close ended, equity, debt, hybrid, money market,, load vs. no load funds; Factors affecting choice of mutual funds; CRISIL mutual fund ranking, and its usage., , 67

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), INVESTING IN STOCK MARKET (GROUP 1-DSE), , C.No. UBCTE503, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), UNIT - V UNDERSTANDING DERIVATIVES (12 hours), Futures, options, trading in futures and options; Understanding stock market quotes on futures, and options; Types of orders; Put and Call options- How Put and Call options work;, Commodities- Derivatives of commodities, trading of commodity derivatives on MCX, currency, derivatives and its trading., BOOKS RECOMMENDED, 1., 2., 3., 4., , Gitman, J. and Jochnk, M.D. Fundamentals of Investing, Pearworth, Madura, J. Personal Finance, Pearson, Chandra, P. Investment Analysis and Portfolio Management, Tata McGraw Hill, Aswath, D. Investment Validation Tools and Technique for Determining Mutual Funds,, John Wiley & Sons, 5. Bodie, Z., Marcus, A.J. and Mohanty, P. Investments, McGraw Hill Publishing Co, 6. Hirt, G.A. and Block, S.B. Fundamentals of Investment Management, McGraw Hill, Publishing Co, 7. Pandiyan, P. Security Analysis and Portfolio Management, Vikas Publications., Note Latest edition of text books may be used., NOTE FOsR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 68

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), FUNDAMENTALS OF MARKETING (GROUP-1 DSE), , C.No. UBCTE504, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE The objective of this course is to facilitate understanding of the conceptual, framework of marketing and its applications in decision making under various environmental, constraints., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 learn the basic marketing concepts, challenges, ethics and environmental conditions, effecting marketing decisions of a firm., CO2 understand various aspects of market research., CO3 take effective decisions for launching new products and understand the implications of, different service marketing strategies., CO4 develop skills to understand pricing strategies, distribution channels and design the, promotion-mix strategies., CO5 familiarise with the current trends in marketing to take proactive measures while taking, marketing decisions., COURSE CONTENTS, UNIT - I INSIGHT INTO MARKETING (12 hours), Meaning, nature and scope of marketing; Fundamental marketing concepts; Marketing, environment; Marketing mix; Marketing ethics & social responsibility; Marketing challenges;, Consumer buying behaviour process., UNIT - II RESEARCH AND INFORMATION SYSTEMS IN MARKETING (12 hours), Market research- Concepts, features & role; Information sources in marketing researchSecondary and primary; Stages in marketing research; Data processing and analysis; Market, reports; Test marketing., UNIT - III PRODUCT, SERVICES AND BRAND MANAGEMENT (12 hours), Concept & classification of products; Product life cycle and product quality management; New, product development; Product design and packaging; Services marketing- Applying marketing to, services; Strategies in services marketing; Brand management; Brand competitive advantage;, Concepts and types of brands., , 69

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), FUNDAMENTALS OF MARKETING (GROUP-1 DSE), , C.No. UBCTE504, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), UNIT - IV DESIGNING PRICING AND DISTRIBUTION CHANNEL STRATEGIES (12, hours), Pricing concept; Pricing objectives & strategies, factors considered when setting prices;, Distribution channels functions; Channels managing decisions; Integrated marketing, communication; Mass communication- Meaning and concept of advertising, sales promotion,, personal selling & publicity., UNIT - V EMERGING MARKETING TECHNIQUE (12 hours), New trends in marketing and their current importance- Neuro marketing, viral marketing,, guerrila marketing; Niche marketing; Relationship marketing; Evolution of marketing and new, technologies- On-line marketing, email-marketing, content marketing; Mobile marketing., BOOKS RECOMMENDED, 1., 2., 3., 4., 5., 6., 7., 8., , Kotler, P. and Armstrong, G. Principles of Marketing, Englewood Cliffs, Prentice Hall, Saxena, R. Marketing Management, Tata-McGraw Hill, New Delhi, Nair, N.R. and Nair, S.R. Marketing, Sultan Chand & Sons, Marchannd and Vardharajan, B. An Introduction to Marketing, Vikas Publishing House, Dell, M. and Rosenberg, L. Marketing, Prentice Hall of India Ltd, New Delhi, Amanatuallh, M. Principles of Modern Marketing, Kalyani Publications, New Delhi, Pillai, R.S.N. and Bhagavati, V. Modern Marketing, S. Chand and Company, Kotler, P. Marketing Management, 11th Edition, Pearson Education, , Note Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., , 70

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM. (GENERAL) FIFTH SEMESTER (CBCS), FUNDAMENTALS OF MARKETING (GROUP-1 DSE), , C.No. UBCTE504, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 71

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT (GROUP-1 DSE), C.No .UBCTE505, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE To equip students with knowledge about security analysis and portfolio, management mechanism., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 explain security market and legal framework for security market in India., CO2 understand different types of security market and role of SEBI., CO3 examine EIC framework; conduct fundamental and technical analyses., CO4 analyse two securities portfolio using Markowitz model and to explain CAPM and theory, as well as Arbitrage pricing theory., CO5 evaluate and revise the portfolio., COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Security market-Meaning, characteristics and classification; Role of security market in economic, development; Legal framework for security market in India., UNIT - II SECURITY MARKETS (12 hours), New issue market(Primary market)-Meaning, parties involved in the new issue, placement of the, issue, pricing of new issue, investor protection in primary market; Secondary market-Meaning,, history of stock exchange in India, function of a stock exchange, stock exchange members/, brokers, investor, trading, settlement; SEBI- Objectives, functions and role., UNIT - III SECURITY ANALYSIS (12 hours), Risk- Meaning and types of risk, risk-return relationship, minimising risk exposure, risk, management; Fundamental Analysis- Economic analysis, economic forecasting, industry, analysis, analytical tools; Company analysis- Qualitative and quantitative factors, technical, analysis, Dow theory, support and resistance levels, gaps, charts, candlestick chart., UNIT - IV PORTFOLIO THEORY AND MANAGEMENT (12 hours), Portfolio construction- Approaches in portfolio construction, determination of objectives;, Selection of a portfolio; Markowitz model (Mean-variance analysis) - simple diversification,, Markowitz model, Markowitz efficient frontier, CAPM theory and arbitrage pricing theory., , 72

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT (GROUP-1 DSE), C.No .UBCTE505, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), UNIT - V PORTFOLIO EVALUATION AND REVISION (12 hours), Portfolio evaluation- Meaning, net asset value, Sharpe’s performance index, Treynor’s, performance index, Jensen’s performance index; Portfolio revision- Meaning, need for portfolio, revision, management of portfolio, portfolio revision technique, cost of portfolio revision., BOOKS RECOMMENDED, 1. Chandra, P. Investment Analysis and Portfolio Management, Tata McGraw Hill Education, Pvt. Ltd., New Delhi., 2. Pandian, P. Security Analysis and Portfolio Management, Vikas Publishing House Pvt. Ltd,, New Delhi., 3. Fischer, D.E. and Ronald J. Jordan, R.J. Security Analysis and Portfolio Management,, Prentice Hall of India Pvt. Ltd, New Delhi., 4. Avadhani, V.A. Security Analysis and Portfolio Management, Himalaya Publishing House,, New Delhi., 5. Reilly, F.K. Investment Analysis and Portfolio Management, Thompson Publication., 6. Gupta, S.K. and Rosy Joshi, R. Security Analysis and Portfolio Management (Investment, Management), Kalyani Publishers, New Delhi., Note Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., 73

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), E-FILING OF RETURNS (GROUP-2 DSE), , C.No . UBCTE506, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE To equip students with the practical skills required for filing of returns under, Income tax and GST laws., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , know the difference between e-filing and regular filing of Income tax returns and, understand the circumstances when e-filling is mandatory., understand the basic process of computing taxable income and tax liability, and know, about various types of income tax return forms., understand the concept of advance payment of tax and tax deduction at source and, develop the ability of e-filing of TDS returns., become aware of the basic framework and structure of GST, including the meaning of, input tax credit and the process of its utilisation., know about various types of GST returns and their filing., , COURSE CONTENT, UNIT - I CONCEPTUAL FRAMEWORK E-FILING (12 hours), Meaning of e-filing; Difference between e-filing and regular filing of returns; Benefits and, limitations of e-filing; Types of e-filing; E-filing process; Relevant notifications., UNIT - II INCOME TAX AND E-FILING OF ITRS (12 hours), Introduction to income tax – Basic terminology; Types of assessee; Income taxable under, different heads; Basics of computation of total income and tax liability; Deductions available, from gross total income; PAN card; Due date of filing of income tax return., Instructions for filling out form ITR-1, ITR-2, ITR-3, ITR-4, ITR-4S, ITR-5, ITR-6; Introduction, to income tax portal; Preparation of electronic return (practical workshops), UNIT - III TDS AND E-FILING OF TDS RETURNS (12 hours), Introduction to the concept of TDS; Provisions in brief relating to advance payment of tax;, Schedule for deposit of TDS; Schedule for submission of TDS returns; Prescribed forms for, filing of TDS returns; Exemption from TDS – Form 13, 15G, 15H; Practical workshop on efiling of TDS returns., UNIT - IV CONCEPTUAL FRAMEWORK OF GST (12 hours), Introduction to basic concepts of GST- Output tax liability of CGST, SGST, UTGST, IGST,, State compensation cess; GST network; Input tax credit utilisation; Small supplies and, composition scheme; Schedule for payment of GST; Interest/penalty for late/non-filing of return;, 74

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), E-FILING OF RETURNS (GROUP-2 DSE), , C.No . UBCTE506, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), , Payment of GST by electronic ledger – Electronic liability register, electronic credit ledger,, electronic cash ledger., UNIT - V FILING OF GST RETURNS (12 hours), GST returns- GSTR-1, GSTR-2, GSTR-3, GSTR-4, GSTR-9, GSTR-3B, BOOKS RECOMMENDED, 1. Ahuja, G. and Gupta, R. GST & Customs Law., 2. Ahuja, G. and Gupta, R. Systematic Approach to Income Tax, Bharat Law House, Delhi., 3. Babbar, S., Kaur, R. and Khurana, K. Goods and Service Tax (GST) and Customs Law,, Scholar Tech Press., 4. Bansal. K.M. GST & Customs Law, Taxmann Publication, New Delhi, 5. Gupta, S.S., Vastu and Sevakar. Taxmann Publications, New Delhi, 6. Singhania, V.K. GST & Customs Law, Taxmann Publication., 7. Singhania, V.K. and Singhania, M. Students' guide to Income Tax, University Edition,, Taxmann Publications Pvt Ltd., New Delhi., 8. Sisodia, P. GST Law, Bharat Law House., Note Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 75

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), PERSONAL TAX PLANNING (GROUP-2 DSE), , C.No. UBCTE507, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE To provide basic knowledge of Income Tax and it’s planning to students in easily, comprehensible manner with a view to equip them to use the legitimate tool of planning in their, economic life., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, , CO3, CO4, CO5, , understand the concept of tax planning, use the residential status to plan the scope of, income and devise tax planning strategy in relation to agricultural income., apply critical thinking and problem solving skills related to minimization of tax liability, of individuals with respect to salary income and understand how to develop efficient pay, packages., devise tax planning strategies in relation to house property and understand the, presumptive scheme of taxation of computing business income., use Indexation technique to reduce capital gains tax and learn about specific exemptions, available from capital gains., use deductions to reduce taxable income and use rebates to reduce tax liability., , COURSE CONTENTS, UNIT - I CONCEPT OF TAX PLANNING (12 hours), Meaning of tax planning, tax avoidance, tax evasion and tax management; Objectives of tax, planning; Case studies relating to tax planning, tax avoidance, tax evasion and tax management;, Tax Planning with reference to residential status- Relevance of residential status in computing, taxable income; Determination of residential status of an individual, HUF, company, other, persons; Relationship between residential status and incidence of tax; Case studies relating to, residential status; Double taxation relief under Sections 90 and 91; Provisions relating to concept, of agricultural income; Composite income; Tax treatment and tax planning of agricultural, income., UNIT - II TAX PLANNING WITH REFERENCE TO SALARY INCOME (12 hours), Tax planning in respect of salary income- Bonus, fees, commission and allowances; Valuation of, perquisites; Allowances; Retirement benefits like gratuity, leave encashment, pension tax relief, under Section 89 (1) (arrears of salary); Case studies based on designing pay package., UNIT - III TAX PLANNING IN RELATION TO INCOME FROM HOUSE PROPERTY, AND BUSINESS INCOME (12 hours), Tax Planning in respect of self-occupied house property, let-out house property partly let out and, partly self-occupied house property and property used for business or profession of the assessee., 76

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), PERSONAL TAX PLANNING (GROUP-2 DSE), , C.No. UBCTE507, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), (i), (ii), (iii), -, , Set-off and carry forward of house property losses., Tax planning related to Section 80C., Tax Planning related to business income covering, Presumptive schemes of computing business income (Section 44AD, 44ADA, 44AE), Provisions relating to maintenance of accounts (Section 44AA), Provisions relating to audit of accounts (Section 44AB), , UNIT - IV TAX PLANNING IN RELATION TO CAPITAL GAINS AND OTHER, SOURCES (12 hours), Tax planning with reference to long-term and short-term capital assets and choice of priceinflation indexation; Capital gains on equity and non-equity financial instruments; Tax planning, in relation to gifts received from relatives and non-relatives., UNIT - V OTHER AREAS OF TAX PLANNING(12 hours), Income of others’ liable for clubbing; Deductions under Sections 80C, 80CCD (1), 80CCD (1B),, 80CCD (2), 80D, 80DD, 80DDB, 80E, 80G, 80TTA, 80TTB; Rebate under Section 87A., BOOKS RECOMMENDED, 1. Ahuja, G. and Gupta, R. Systematic Approach to Income Tax, Bharat Law House, Delhi, 2. Singhania, V.K. and Singhania, M. Students’ Guide to Income Tax, University Edition,, Taxmann Publications Pvt. Ltd., New Delhi, 3. Current Tax Reporter, Jodhpur., 4. Income Tax Reports, Company Law Institute of India Pvt. Ltd., Chennai., 5. Corporate Professionals Today, Taxmann, New Delhi., Note: Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., , 77

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), PERSONAL TAX PLANNING (GROUP-2 DSE), , C.No. UBCTE507, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 78

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), STATISTICS FOR MANAGERS (GROUP-2 DSE), , C.No. UBCTE508, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE To develop an understanding of the basic statistical tools and their application in, business, finance and economics., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO3, CO4, CO5, , understand significance of statistics, methods of data collection and diagrammatic, representation of data., acquire a fair degree of proficiency in comprehending statistical data, processing and, analysing it using descriptive statistical tools such as mean, median, mode., gather knowledge about descriptive statistical tools such as dispersion, skewness and, kurtosis., understand the relationship between two variables using concepts of correlation and, regression and its use in identifying and predicting the variables., develop an understanding of the index numbers and their utility in daily life and stock, market., know about price and quantity indices; become aware of the patterns revealed by the time, series data and to use it to make predictions for the future., , COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Introduction- Meaning, functions, importance and limitations of statistics; Primary data and, secondary data; Methods of data collection; Diagrammatic representation of data- Line diagrams,, bar diagrams, pie charts and divided-bar diagrams; Diagrammatic representation of a frequency, distribution- Frequency polygon, histogram, ogive and pie-chart., UNIT - II MEASURES OF CENTRAL TENDENCY (12 hours), Definition, objectives and characteristics of measures of central tendency; Types of averagesArithmetic mean, geometric mean, harmonic mean, median, mode, deciles, percentiles,, properties of averages and their applications., UNIT - III MEASURES OF DISPERSION AND SKEWNESS (12 hours), Meaning, definitions, properties; Types- Range, quartile deviation, mean deviation, standard, deviation, coefficient of variation; Moments, coefficients based on moments; Sheppard’s, correction; Skewness- Measures of Skewness; Kurtosis and its measures., , 79

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), STATISTICS FOR MANAGERS (GROUP-2 DSE), , C.No. UBCTE508, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), UNIT - IV CORRELATION AND REGRESSION (12 hours), Correlation analysis- Meaning of correlation; Karl Pearson’s coefficient of correlation;, Calculation of the correlation coefficient from ungrouped data; Properties of the correlation, coefficient; Advantages and limitations of the coefficient of correlation; Spearman’s rank, correlation coefficient; Regression analysis- Two lines of regression; Some important results, relating to regression lines; Correlation coefficient and the two regression coefficients;, Coefficient of determination, UNIT - V INDEX NUMBERS AND TIME SERIES ANALYSIS (12 hours), Index numbers- Definition, characteristic and uses of index numbers; Methods of constructing, price and quantity indices (simple and aggregate); Value index; Comparison of Laspeyres’ and, Paasche’s index numbers; Tests of adequacy; Chain-base index numbers; Base shifting and, splicing; Consumer price index numbers; Problems in the construction of index numbers; Time, series analysis- Components of time series and calculation of trend by moving average method, and least square method., BOOKS RECOMMENDED, 1., 2., 3., 4., 5., 6., 7., , Levin , R.I. and Rubin, D.S. Statistics for Management, Pearson Education, Aczel, A.D. and Sounderpandian, J. Complete Business Statistics, Tata McGraw Hill, Bhardwaj, R.S. Business Statistics, Excel Books, Gupta, S.P. and Gupta, M.P. Business Statistics, Sultan Chand & Sons, Beri, G.C. Statistics for Management, Tata McGraw- Hill, Goon, A.M., Gupta, M.K. and Dasgupta, B. Basic Statistics, World Press., Hoel and Jessen. Basic Statistics for Business and Economics, John Wiley & Sons, New, York., 8. Anderson, Sweeney and Williams. Statistics for Business and Economics, West, Publishers., Note: Latest edition of text books may be used., One question from each unit must be numerical in nature, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., 80

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), STATISTICS FOR MANAGERS (GROUP-2 DSE), , C.No. UBCTE508, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), , Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 81

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), PROJECT MANAGEMENT (GROUP-2 DSE), , C.No. UBCTE509, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE To enable the students to evolve a suitable framework for the preparation,, appraisal, monitoring and control of industrial projects., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , familiarise with the concept of project management and its attributes., understand project planning and project analysis., perform project appraisal., examine project risk and conduct performance assessment and quality management of the, project., learn cases in project management., , COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Concept and attributes of project; Identification of investment opportunities; Project life cycle;, Role of project manager; Project management information system; Project management process, and principles; Relationship between project manager and line Manager; Project stakeholder, analysis; Project- planning, monitoring and control of investment projects; Pre- feasibility study., UNIT - II PROJECT PREPARATION (12 hours), Technical feasibility; Marketing feasibility; Financial planning- Estimation of costs and funds, (including sources of funds); Loan syndication for the projects; Demand analysis and, commercial viability (brief introduction to NPV); Project budget; Collaboration Arrangements;, Tax considerations and legal aspects., UNIT - III PROJECT APPRAISAL (12 hours), Business criterion of growth, liquidity and profitability; Social cost benefit analysis in public and, private sector; Investment criterion and choice of techniques; Estimation of shadow prices and, social discount rate., UNIT - IV PROJECT RISK AND PERFORMANCE ASSESSMENT (12 hours), Project risk management- Identification, analysis and reduction; Project quality management;, Project performance measurement and evaluation; Project report., , 82

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), PROJECT MANAGEMENT (GROUP-2 DSE), C.No. UBCTE509, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), UNIT - V PROJECT MANAGEMENT TECHNIQUES & CASE STUDIES (12 hours), Project management techniques (PERT & CPM) and 2 case studies., BOOKS RECOMMENDED, 1. Chandra, P. Project Preparation, Appraisal and Implementation, Tata McGraw Hill., 2. Gido, J. and James P. Clements. Project Management, Cengage Learning., 3. Gray, C.F., Larson, E.W. and Desai, G. Project Management The Managerial Process,, McGraw Hill Education., 4. Barker, S. and Cole, R. Brilliant Project Management, Pearson., 5. Kharua, S. Project Management and Appraisal, Oxford Press University., Note: Latest Editions of the text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 83

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), TOURISM MANAGEMENT (GE), , C.No. UBCTE510, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE The course aims at imparting knowledge about the various concepts and, principles related to tourism. It also highlights on the tourism organisations, tourism product and, emerging trends in tourism industry., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand the concept and principles of tourism., CO2 familiarise with managerial aspects of tourism., CO3 gain knowledge about different tourism organisations and their role., CO4 recognise the essence of ethics in tourism business., CO5 develop an understanding about impact of tourism as well as emerging trends in tourism., COURSE CONTENTS, UNIT - I TOURISM CONCEPTS AND PRINCIPLES (12 hours), Tourism-An overview; Elements, nature and characteristics of tourism; Types of tourism and, their characteristics; Typology of tourism; Factors affecting tourism industry; Historical, development of tourism; Major motivations and deterrents to travel; Tourism industry structure, and components- Attraction, accommodation, awareness, ancillary activities., UNIT - II MANAGEMENT AND ITS ROLE IN TOURISM (12 hours), Tourism management- Concept, levels, process and functions of management; Managerial, aspects of tourism-Tourism planning concept, process, levels; Types- Sectoral, spatial,, integrated, complex, centralised and decentralised; Urban and rural tourism planning., UNIT - III TOURISM ORGANISATIONS (12 hours), Tourism organisation- Concept, principles, role, and functions of tourism organisationsUNWTO, PATA, ICAO, IATA, ASTA, UFTAA, ITDC, JKTDC, FHRI., UNIT - IV TOURISM BUSINESS ETHICS AND LAWS (12 hours), Tourism business ethics- Concept, role and applicability in travel and tourism industry; Law and, legislation relating to tourist entry, stay, departure and tourist safety and security; Preservation, and conservation of environment and wildlife., UNIT - V TOURISM IMPACT AND EMERGING TRENDS (12 hours), Economic, environmental and socio-cultural impact of tourism; Emerging tourism trendsMedical, MICE, heritage, sustainable tourism and digital technology tourism; National green, tribunal’s guidelines regarding tourism., , 84

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), TOURISM MANAGEMENT (GE), , C.No. UBCTE510, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), , BOOKS RECOMMENDED, 1. Swain, S.K. and Mishra, J.M. Tourism Principles and Practices, Oxford University Press., 2. Walker, J.R. and Walker, J.T. Tourism Principles and Practices, Pearson., 3. Kamra, K.K. and Chand, M Basics of Tourism, Kanishka Publishers., Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 85

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), PUBLIC FINANCE-I (GE), , C.No. UBCTE511, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), OBJECTIVE To enlighten the students about the elements of public finances, elements, of fiscal systems, policy and fiscal techniques., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand the concept of public finance and its role in economic development., CO2 get acquainted with the role and effects of public expenditure on economic growth., CO3 gain knowledge about federal finance., CO4 develop an understanding about the significance and drawbacks of public debt., CO5 become aware about different instruments of financial administration., COURSE CONTENTS, UNIT- I NATURE AND SCOPE OF PUBLIC FINANCE (12 hours), Nature, definition, scope of public finance, relationship with other sciences; Role of public, finance in economic development; Principles of maximum social advantage; Public revenueMeaning, need, sources, principles, effect, classification and significance., UNIT - II PUBLIC EXPENDITURE (12 hours), Concept- Classification and cannons of public expenditure; Effects of public expenditure on Production, distribution and economic growth; Role of public expenditure in economic, development, creation of employment opportunities, reduction in inequalities (Regional,, income)., UNIT - III FEDERAL FINANCE (12 hours), Concept; Financial issues in a federal set up; Principles of efficient division of financial, resources between Central and States; Problems of financial imbalances and measures for, adjustments; Salient features & recommendations of 14th Finance Commission., UNIT - IV PUBLIC DEBT (12 hours), Concept, objectives, importance; Constitutional powers of Union and States, outstanding, liabilities of the Union and the States; Management, utilisation and repayment of public debt;, Effects of public debt on money supply, economic growth and economic stability, UNIT - V FINANCIAL ADMINISTRATION (12 hours), Concept; principles; Instruments; Comptroller and Auditor General- Duties and Powers;, Budgetary process- Preparation, enactment and execution; Parliamentary control on public, expenditure- Public accounts committee, estimate committee, committee of public undertakings., , 86

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), PUBLIC FINANCE-I (GE), , C.No. UBCTE511, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), BOOKS RECOMMENDED, 1. Musgrave, R.A. and Musgrave, P.A. Public Finance in Theory and Practice., 2. Buchanan, J.M. The Public Finance., 3. Hugh, D. Principles of Public Finance., 4. Hansen, A.H. Fiscal Policy and Full Employment., 5. Ursula, H. Public Finance., 6. Bhargava, R.N. Theory and Working of Union Finance in India., 7. Bhatia, H.L. Public Finance., 8. Mathur and Saxena. Public Finance., Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 87

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), COMPUTERISED ACCOUNTING AND TAXATION (GE), , C.No. UBCTE512, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), , OBJECTIVE The objective of the course is to provide hand on experience on Tally software, and online filing of GST., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , understand computerised accounting system environment., create structure of computerised accounting system for a business firm., explain credit management, calculate interest and learn about account confirmation., gain knowledge about busy software and its uses., develop an understanding about GST and its online filing., , COURSE CONTENTS, UNIT - I INTRODUCTION TO COMPUTERISED ACCOUNTING (12 hours), Role of computers in accounting; Preparation of accounting documents; Recording of, transaction; Preparation of trial balance and financial statements; Need and requirements of, computerised accounting; Difference between manual accounting and computerised accounting., UNIT - II TALLY.ERP 9 – I (12 hours), Creation of company; Groups/Multiple groups/Subgroups; Ledgers/Multiple ledgers; Cost, categories/Cost centres; Budget (Month/Year); Standard variances; Multi currency; Voucher, types/ Voucher class; Creation of group company ., UNIT – III TALLY.ERP 9 – I (12 hours), Credit management; Interest calculations; Reminder letters; Confirmation of accounts;, Outstanding statements., UNIT - IV BUSY (12 hours), Introduction to busy software; Financial accounting (Multi-currency); Sales/Purchase quotations;, Sales/Purchase order processing; Fully user-configurable invoicing; User configurable, documents/letters; User-configurable columns in reports., UNIT – V GST (12 hours), An over view of GST, components of GST, laws before GST, changes brought by GST; Opt in, and opt out under composite scheme; Visit to GST portal & online filing under GST., , 88

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) FIFTH SEMESTER (CBCS), COMPUTERISED ACCOUNTING AND TAXATION (GE), C.No. UBCTE512, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in December 2022, 2023, 2024), BOOKS RECOMMENDED, 1. Tally ERP 9 in Simple Steps, Kogent Learning Solutions Inc., 2. Official Guide to Financial Accounting Using Tally. ERP9 with GST, Tally Education, Pvt. Ltd., 3. Singh, S. Tally ERP 9 (Power of Simplicity) Software for Business and Accounts., 4. Joshi, P. Tally ERP 9 with GST with Solved Problems., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 89

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B.Com (CBCS), , University of Jammu, , 4f. B.COM (GENERAL) SIXTH SEMESTER (CBCS), UNIVERSITY OF JAMMU, SCHEME OF COURSES UNDER CHOICE BASED CREDIT SYSTEM FOR B.COM, , Course, , Course, Number, , UGC, classification, , Communication English, , AECC-6, , Management Accounting UBCTS601, Group 1 Any one,  Auditing-II,  Business, Environment,  Indian Banking, System,  Retail, Management, Group II Any one,  Financial, Management,  Sales, Management,  Business Ethics,  Leadership and, Team, Development, Any One of the, following,  Indian Economy,  Consumer, Affairs and, Customer Care,  Public Finance-II, Total Credit, , Percent, change, , SEC-4, , Credits, , Total, credit, , 2, Nil, , 4, 6, , UBCTE602, , Nil, , UBCTE603, , DSE-3, , Nil, , UBCTE604, , 100%, , UBCTE605, , Nil, 6, 25%, , UBCTE606, DSE-4, , UBCTE607, , Nil, 100%, , UBCTE608, , 100%, , UBCTE609, , 6, 100%, 100%, , UBCTE610, UBCTE611, , GE-2, 100%, , UBCTE612, , 24, , 90

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), , Ability Enhancement Compulsory Course (AECC-6), Communication English, Common Syllabus to be provided by respective Department, , 91

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), MANAGEMENT ACCOUNTING (SEC-4), , C.No. UBCTS601, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE To impart knowledge about the use of financial, cost and other data for the, purpose of managerial planning, control and decision making., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand thoroughly the conceptual framework of management accounting; identification, of differences between different management, financial and cost accounting; analysis of, financial statements., CO2 understand the cash flow statement., CO3 develop ability to understand marginal costing., CO4 develop ability to calculate the material and labour variances., CO5 understand the budgetary control., COURSE CONTENTS, UNIT- I INTRODUCTION (12 hours), Theory- Meaning, objectives, nature and scope of managerial accounting; Difference between, cost accounting and managerial accounting, financial accounting and managerial accounting;, Analysis of financial statement using accounting ratios including short term and long term, solvency ratios, profitability ratios and efficiency ratios., UNIT - II CASH FLOW STATEMENT (12 hours), Cash flow and fund flow statement as a tool of financial analysis; Difference between fund flow, and cash flow statement; Concept of cash and cash equivalent., Numerical Computation of cash from operating activities; Cash from investing activities and, cash from financing activities; Preparation of cash flow statement as per latest guidelines., UNIT - III MARGINAL COSTING (12 hours), Concept of marginal costing, characteristics of marginal costing, assumptions of marginal, costing; Absorption vs. variable costing; Brief introduction to various terms like break even, analysis, margin of safety, angle of incidence, cost volume profit analysis, make or buy decision., Numerical Preparation of CVP statement, computation of break -even point, margin of safety,, angle of incidence under difference conditions; Graphic presentation of break- even point., , 92

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), MANAGEMENT ACCOUNTING (SEC-4), , C.No. UBCTS601, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), UNIT - IV STANDARD COSTING (12 hours), Theory- Meaning and purpose of standard costing, advantages and limitations; Various types of, material variances, labour variances and overhead variances., Numerical Computation of material cost variances (MCV), material price variance, material, usage variance, material yield variance, material mix variance etc.; Labour Variance- Labour, cost variance, idle time variance, labour rate variance, gang composition variance, labour, efficiency variance etc., UNIT - V BUDGETARY CONTROL (12 hours), Concepts and objectives of budgetary control; Merits and demerits of budgetary control; Fixed, and flexible budget; Cash budget and master budget, zero based budgeting., Numerical Preparation of fixed and flexible budgets, production and cost of production budget,, material purchase budget, cash budget., BOOKS RECOMMENDED, 1. Lal, J. Cost Accounting, Tata McGraw Hill New Delhi., 2. Lall Nigam, B.M. and Jain, I.C. Cost Accounting, Principles, Methods and Techniques, PHI, Pvt. Ltd, New Delhi., 3. Banerjee, B. Cost Accounting –Theory and Practice, PHI Pvt. Ltd, New Delhi., 4. Jhamb, H. V. and Jhamb. H.V. Fundamentals of Cost Accounting, Ane Books Pvt Ltd., New, Delhi., 5. Arora, M.N. Cost Accounting – Principles and Practice, Vikas Publishing House, New Delhi., 6. Shukla, M.C., Grewal T.S. and Gupta, M.P. Cost Accounting, Text and Problems, S. Chand, & Co. Ltd., New Delhi., 7. Jain, S.P. and Narang, K.L. Cost Accounting, Principles and Methods, Kalyani Publishers,, Jalandhar., 8. Maheshwari, S.N. & Mittal, S.N. Cost Accounting, Theory and Problems, Shri Mahabir Book, Depot, New Delhi., Note: Latest edition of text books may be used., One question from each unit must be numerical in nature, , 93

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), MANAGEMENT ACCOUNTING (SEC-4), , C.No. UBCTS601, Credit : 4, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 94

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), AUDITING-II (GROUP-3 DSE), , C.No. UBCTE602, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE To impart knowledge about audit of different types of institutions, investigation, and other contemporary issues related to audit and auditing, COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 develop an understanding relating to company audit, CO2 understand the difference between audit report and certificate., CO3 understand how audit in different companies conducted., CO4 procedure of investigation in auditing., CO5 know the trust areas of auditing., COURSE CONTENTS, UNIT- I COMPANY AUDIT (12 hours), Company auditor- Qualification, disqualification, appointment, removal, remuneration of, auditors; Audit ceiling- Status, power, duties and liabilities of auditors; Branch audit- Joint audit, & special audit; Maintenance of books of account Related party disclosures- Segment reporting;, Divisible profit, dividend and depreciation (Companies Act, standards on accounting, legal, decisions and auditor’s responsibility)., UNIT- II AUDIT REPORT AND CERTIFICATE (12 hours), Definition, distinction between report and certificate; Types of reports (Clean, qualified,, disclaimer, negative and piecemeal); Contents of audit report (As per Companies Act and, standards on auditing); True and fair view (Concept and guiding factors); Materiality (Concepts, and relevance); Limited review- Disclosures; Certificate on corporate governance- Cash flow, statement reporting., UNIT - III AUDIT OF DIFFERENT INSTITUTIONS (12 hours), Banks- Legislation relevant to audit of banks, approach to bank audit, internal control evaluation,, non-performance assets (Concept, provisions), long form audit report; Insurance companiesLegislation relevant to audit of insurance companies (Life and General Insurance), review of, internal control, audit report (Matters as per IRDA); Educational institutions and hospital;, Features and basic principles of Government audit-Local bodies and Non-profit seeking, organizations (including NGOs); Comptroller and Auditor General and its constitutional role., , 95

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), AUDITING-II (GROUP-3 DSE), , C.No. UBCTE602, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), UNIT - IV INVESTIGATION (12 hours), Meaning, purpose, distinction between investigation and auditing approach to investigation;, Types of investigations; Assessing a business (Due diligence review, valuation); Investigations, to detect fraud, misappropriations and defalcations; Investigations with respect to business, combinations., UNIT - V OTHER THRUST AREAS (12 hours), Cost audit- Concepts, objectives, advantages, relevant provisions of Comp. Act; Management, audit- Tax audit, systems audit, social audit, environment audit, energy audit, forensic audit, peer, review (Concepts, objectives and regulatory requirements); Ethics in auditing- Auditor’s, independence; Auditing in CIS environment., BOOKS RECOMMENDED, 1. Gupta, Kamal. Contemporary Auditing, TMH., 2. Tandon, B.N. Principles of Auditing, S. Chand & Co., 3. Sharma, T.R. Auditing Principles & Problems, Sahitya Bhavan, Agra., 4. Spicer,E.E. & Pegler, E.C. Practical Auditing., 5. Woolf, E.Auditing Today., 6. Kumar, S.K. Fundamentals of Auditing, Pearson., 7. Auditing Assurance Standards and Guidelines issued by ICAI., Note: Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., 96

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), AUDITING-II (GROUP-3 DSE), , C.No. UBCTE602, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), , Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 97

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), BUSINESS ENVIRONMENT (GROUP-3 DSE), , C.No. UBCTE603, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE To expose the students to various environment factors related to the business and, to develop the skill required to take better business decision at right time., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , learn the basics of business environment., understand the economic environment in which business prevails., analyze political and legal environment pertaining to business., gaining knowledge regarding socio-cultural environment., understanding natural and technological environment, , COURSE CONTENTS, UNIT - I BUSINESS AND ITS ENVIRONMENT (12 hours), Introduction to business; Characteristics of modern business; Scope of business; Concept and, nature of business environment; Constituents of business environment- Internal, external, micro, and macro environment; Impact of business environment on business decision; Techniques for, environmental analysis- SWOT analysis, PEST analysis, Porter’s Five Forces Model-Analysis;, Steps in environmental forecasting., UNIT - II ECONOMIC ENVIRONMENT (12 hours), Concept and nature of economic environment; Critical elements of economic environment; Basic, economic systems- Capitalism, socialism, mixed; Comparison among three economic systems;, New economic policies- Liberalization, privatization and globalization; FEMA; Monetary and, fiscal policies., UNIT - III POLITICAL AND LEGAL ENVIRONMENT (12 hours), Concept and nature of political and legal environment; Components of political and legal, environment; Economic role of government- Regulatory role, promotional role, entrepreneurial, role, planning role; Stock exchange- Concept and functions; SEBI- Objectives and functions., UNIT - IV SOCIO-CULTURAL ENVIRONMENT (12 hours), Components of socio-cultural environment; Impact of socio-cultural environment on business;, Culture and globalisation; Global competitiveness; Globalisation and its impact on Indian, economy; Social Audit; Demographic environment- Population size, migration and ethnic, aspects, birth rate, death rate and age structure; MNCs- Concept, advantages and disadvantages, & Govt. policy towards foreign capital during post reform period., 98

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), BUSINESS ENVIRONMENT (GROUP-3 DSE), , C.No. UBCTE603, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), , UNIT - V NATURAL AND TECHNOLOGICAL ENVIRONMENT (12 hours), Natural environment- Meaning and its impact on business; Types of natural environment- Air, pollution, noise pollution and water pollution; Concept and nature of technological environment;, Elements of technological environment; Technology and society; Economic effect of technology;, New technology policy; Transfer of technology- Importance and types; Steps for selecting, appropriate technology and its adaptation., BOOKS RECOMMENDED, 1. Francis, C. Business Environment, Himalaya Publishing House Mumbai., 2. Ashwathappa, K. Business Environment, Himalaya Publishing House Mumbai., 3. Joshi, R. & Sangam, K. Business Environment, Kalyani Publishers, New Delhi., 4. Kazmi, A. Business Policy and Strategic Mgt., McGraw-Hill Publishing Co. Ltd. New Delhi., 5. Dhar, P.K. Indian Economy & It Growing Dimensions, Kalyani Publishers, New Delhi., 6. Khan, M.Y. Indian Financial System, Tata McGraw-Hill Publishing Co. Ltd. New Delhi., 7. Machiraju, H.R. Indian Financial System, Vikas Publishing House, New Delhi., 8. Paul, R.R. Money Banking and International Trade, Kalyani Publishers, New Delhi., Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., 99

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), INDIAN BANKING SYSTEM (GROUP-3 DSE), , C.No. UBCTE604, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, (Syllabus for examination to be held in May 2023, 2024, 2025), , OBJECTIVE This course aims at creating awareness among the students regarding Indian, banking system., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understanding the meaning and scope of Indian banking., CO2 know about the structure and functions of central banking., CO3 familiarise the students with commercial banking, credit creation and NPA., CO4 develop insight into Rural Banking in India including cooperative banks, RRBs and, NABARD., CO5 know the need of development banking in the country., , COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Meaning, Scope and Functions of Indian Banks; History and Structure of Indian Banking;, Nationalisation of Indian Banks; Role of Banks in Economic Growth and Development;, Committees on Banking Sector Reforms., UNIT - II CENTRAL BANKING (12 hours), Meaning, advantages and disadvantages of cash reserve ratio (CRR), statutory liquidity ratio, (SLR), repo & reserve repo; Open market operations;Security evaluation; Other banking, services- fund based services, non-fund based services; Banking channels., UNIT - III COMMERCIAL BANKS (12 hours), Definition, Structure and Function of Commercial Banks in India; RBI and Commercial, Banks; Process of Credit Creation; Problem of NPA in Indian Commercial Banks;Foreign, Banks Roles; advantages and disadvantages of foreign banks., UNIT - IV RURAL BANKING (12 hours), Definition, Structure and Function of Rural Banking in India. Management, Structure and, Functions of Cooperative Banks. Regional Rural Banks (RRBs) in India; Formation,, Management and Functions. Role, Structure and Functions of NABARD., 100

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), INDIAN BANKING SYSTEM (GROUP-3 DSE), , C.No. UBCTE604, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, (Syllabus for examination to be held in May 2023, 2024, 2025), , UNIT - V DEVELOPMENT BANKING, Development Banking; Concept, Objectives and Functions;operational and promotional activities, of development banks, IFCI, ICICI, IDBI, SIDBI state development banks, state financial, corporations., BOOKS RECOMMENDED, 1. Indian Institute of Banking and Finance.Legal Aspects of Banking Operations Macmillan, India Ltd., New Delhi., 2. Srivastava.P.K. Banking Theory & Practice, Himalaya Publishing House, New Delhi., 3. Gordan E.and Natarajan,K.. Banking Theory- Law & Practice, Himalaya Publishing, House, New Delhi., 4. Khan, M. Y. Indian Financial System, Tata McGraw Hill, Noida., 5. Varshney,P.N.. Banking Law Practice, Himalaya Publishing House, New Delhi., Note: Latest edition of readings may be used, NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each question, carries 7 marks and answer to each question shall be within 250-300 words. All questions are, compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 101

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), RETAIL MANAGEMENT (GROUP-3 DSE), , C.No. UBCTE605, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE The objective of the course is to providing insights on retail operations so as to, enable the students to become good retail planners and decision makers., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand the concept of retailing., CO2 understand the behavior of retail consumer., CO3 know about the merchandise management., CO4 understand the importance of store management., CO5 learning emerging trends in retailing., COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Meaning & definition of retailing; Retailer’s role in a distributional channel- Functions, performed by retailers; Prospects of retailing in India; Types of retailers; Multi channel retailingMeaning, the evolution toward multi channel retailing; Franchising- Types, advantages,, challenges, franchising in India., UNIT - II UNDERSTANDING THE RETAIL CONSUMER (12 hours), Retail consumer behavior; Factors influencing the retail consumer; Consumer decision making;, Market segmentation and retail strategy, retail value chain; Building a sustainable competitive, advantage, customer loyalty, location, human resource management, distribution and information, systems, unique merchandise, vendor relations; Strategic retail planning process; Role of, information technology in retailing., UNIT - III MERCHANDISE MANAGEMENT (12 hours), Meaning, organizing the buying process by categories; Setting objectives for the merchandise, plan; Sales forecasting, the assortment planning process; Buying merchandise- Branding options, available to retailers, private labeling, international sourcing decisions, pricing strategy; Price, adjustments- Meaning of terms like markdowns, coupons, rebates, price bundling; Multiple unit, pricing, variable pricing., , 102

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), RETAIL MANAGEMENT (GROUP-3 DSE), , C.No. UBCTE605, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), UNIT - IV STORE MANAGEMENT (12 hours), Responsibilities of store managers, store planning, location planning; Store design & the retail, image mix, the space mix; Effective retail space management, store layout, floor space, management and visual merchandising and displays., , UNIT - V EMERGING TRENDS IN RETAILING (12 hours), Changing nature of retailing; Organized retailing; Modern retail formats; E-tailing, challenges, faced by retail sector., , RECOMMENDED BOOKS, 1. Levy, M. & Barton A. Weitz. Retail Management, Tata McGraw Hill., 2. Vedamani, G.C. Retailing Management, Jaico Publishing House, Mumbai., 3. Jim. Retail Strategies- Understanding Why We Shop, Jaico Publishing House, Mumbai., 4. Lusch, D. Retail Management, South Western Cengage Learning., 5. Menon, K.S. Store Management, Macmillan India Ltd., 6. Pradhan, S. Retailing Management, Text and Cases, Tata Mc Graw Hill., 7. Tulli, B. & Shrivastava. Retail Management, Oxford University Press., 8. Ramkishen, Y. International Retail Marketing Strategies, Jaico Publishing House, Mumbai., , Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each question, carries 7 marks and answer to each question shall be within 250-300 words. All questions are, compulsory., UNIVERSITY OF JAMMU, 103

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B.Com (CBCS), , University of Jammu, , B.COM (GENERAL) SIXTH SEMESTER (CBCS), RETAIL MANAGEMENT (GROUP-3 DSE), , C.No. UBCTE605, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 104

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), FINANCIAL MANAGEMENT (GROUP-4 DSE), , C.No. UBCTE606, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE The objective of this course is to provide basic knowledge of concept, principles, and practices of financial management., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 explain the nature and scope of financial management as well as time value of money and, risk return trade off, CO2 analyze capital budgeting process and capital budgeting techniques, CO3 estimate various capital structure theories and factors affecting capital structure decisions in, a firm, CO4 critically examine various theories of dividend and factors affecting dividend policy, CO5 evaluate working capital requirement, COURSE CONTENT, UNIT- I FINANCE FUNCTIONS (12 hours), Concept, definitions and nature of financial management; Finance functions- Investment,, financing and dividend policy decisions; Role of finance manager; Goals of financial, management, time value of money, risk and return (theory only), UNIT - II CAPITAL BUDGETING (12 hours), Capital budgeting- Meaning and significance;Techniques of capital budgeting- Conceptual, perspectives of various techniques of capital budgeting with their merits and demerits; Payback, period, average rate of return, net present value, profitability index and internal rate of return., Numerical Basic problems related to payback period method and net present value, UNIT - III CAPITAL STRUCTURE (12 hours), Capital structure decision- EBIT, EBT analysis, factors affecting capital structure; Operating and, financial leverage; Concept of Capitalisation; Over capitalisation and under capitalization, causes, and remedies (theory only), UNIT - IV COST OF CAPITAL (12 hours), Concept and importance of cost of capital and finance decision, significance, cost of, debt,preference shares and equity shares, weighted average cost of capital and marginal cost of, capital., , 105

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B.Com (CBCS), , University of Jammu, UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), FINANCIAL MANAGEMENT (GROUP-4 DSE), , C.No. UBCTE606, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), , UNIT - V WORKING CAPITAL MANAGEMENT & DIVIDEND DECISIONS (12 hours), Working capital management- Concept, factors affecting working capital, calculation of working, capital requirements; Working capital financing; Concept of dividend, factors affecting dividend, decisions; Types of dividend decisions., BOOKS RECOMMENDED, 1., 2., 3., 4., , Khan, M.Y. and Jain, P.K. Financial Management, Tata McGraw Hill, New Delhi, Chandra, P. Fundamentals of Financial Management, Tata McGraw Hill, New Delhi., Rustagi, R.P. Strategic Financial Management, Sultan Chand & Sons, New Delhi, Reddy, G.S. Financial Management-Principles and Practices, Himalaya Publishing, House, New Delhi., 5. Bhalla, V.K. Financial Management, Anmol Publications, New Delhi, 6. Van Horne, J.C. Financial Management Policy, Prentice Hall of India, New Delhi, 7. Singh, J.K. Financial Management-Text and Problems, Dhanpat Rai and Company, New, Delhi, Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each question, carries 7 marks and answer to each question shall be within 250-300 words. All questions are, compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 106

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), SALES MANAGEMENT (GROUP-4 DSE), C.No . UBCTE607, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam = 80, , Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE The primary goal of this course is to train students in the methods, of sales management and to provide knowledge about the basic functions of sales, force management., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, CO5, , understand the concept of sales management., understand need and functions of sales organization., know about recruitment and training in sales organizations, how sales force is evaluated and motivated., understand process of selling., , COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Sales management- Definition and meaning, objectives, sales research; Sales forecasting, methods; Sales planning- Goal setting, performance measurement, diagnosis and, corrective actions., UNIT - II SALES ORGANIZATION (12 hours), Need for sales organizations, their structure; Sales manager- Functions and, responsibilities; Planning for major customers and sales budget; Specific characteristics, of a successful salesman., UNIT - III RECRUITMENT AND TRAINING (12 hours), Developing the sales force for industrial customers and consumer products; Sales force, recruitment- Types, advantages and disadvantages; Steps in selection process; Sales, force Training- Need, importance and methods; Sales territory- Importance and types., UNIT - IV SALES FORCE MOTIVATION & EVALUATION (12 hours), Motivating the sales force- Sales meetings, sales contests, sales compensation, monetary, compensation, incentive programs as motivators; Non-monetary compensation107

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), SALES MANAGEMENT (GROUP-4 DSE), C.No . UBCTE607, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam = 80, , Syllabus for examination to be held in May 2023, 2024, 2025), Importance and types; Evaluating sales force performance and controlling sales, activities (Sales records and reporting systems)., UNIT - V PROCESS OF SELLING (12 hours), Steps involved in selling process AIDAS (Attention, interest, desire, action and, satisfaction); Skills for effective salesmanship; Role of relationship marketing in, personal selling, Value added selling; Role of IT in personal selling; Salesmanship as a, profession, BOOKS RECOMMENDED, 1.Patrick, F. Sales Management Handbook, Gower Pub. Co., 2.Anderson, Hair and Bush. Professional Sales Management, Dame Publications., 3.Pestonjee, D.M. Motivation and Job Satisfaction, Laxmi Publications., 4. Still, R. Sales Management, Prentice Hall., Note : Latest edition of readings may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper, shall be of the three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question, carries three marks and answer to each question shall be of 70-80 words. All questions, are compulsory., Section B Five medium answer questions, selecting one from each unit will be set., Each question carries 7 marks and answer to each question shall be within 250-300, words. All questions are compulsory., , 108

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), SALES MANAGEMENT (GROUP-4 DSE), C.No . UBCTE607, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam = 80, , Syllabus for examination to be held in May 2023, 2024, 2025), Section C Five long questions, selecting one from each unit will be set. A, candidate has to attempt any two. Each question carries 15 marks and answer to, each question shall be within 500-600 words., , 109

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), BUSINESS ETHICS (GROUP-4 DSE), C.No . UBCTE608, Credit : 6, Time: 2.30 Hrs, , Max Marks = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE To enable the students with the concept and role of business ethics. It, also acquaints them with the Indian ethos and values for managers., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand significance and concept of business ethics., CO2 able to learn how ethics are managed., CO3 gather knowledge about legal aspects of business ethics., CO4 role of ethics in different functional areas of management., CO5 know about Indian ethos for managers., COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Concept and features of business ethics; Sources, need and benefits of business ethics;, Evolution of business ethics; Arguments for and against business ethics; Economic issues,, competitive issues, regulatory & philanthropic issues; Framework for ethical decision, making in business., UNIT - II MANAGEMENT OF ETHICS (12 hours), Management of ethics- Ethics analysis [Hosmer model]; Ethical dilemma; Ethics for, managers; Role of ethical managers; Comparative ethical behaviour of managers; Code of, ethics; Competitiveness, profitability and ethics; Cost of ethics in corporate ethics, evaluation., UNIT - III LEGAL ASPECTS OF ETHICS (12 hours), Political & legal environment; Provisions of the Indian constitution pertaining to business;, Salient features of MRTP & FERA; Social – cultural environment and their impact on, business operations; Salient features of Indian culture and values; Ethics in functional areas, marketing, HRM and finance, , 110

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), BUSINESS ETHICS (GROUP-4 DSE), C.No . UBCTE608, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), UNIT - IV FUNCTIONAL MANAGERS ETHICS (12 hours), Ethics in production, ethics in finance, ethics in marketing, ethics in HRM; Ethics for, professionals; Ethical organisation, ethical committees and ethical officers, ethical training, for managers; Ethics communication systems; Role of regularly bodies for promoting, ethics in business., UNIT - V INDIAN ETHOS FOR MANAGERS (12 hours), Ethics and materialism; Ethics and values; Ethics and religion; Ethics and culture; Indian, ethos and values for managers; personal values and ethical decision making; Family values, and ethics for business; Cross cultural influence on business ethical decisions, BOOKS RECOMMENDED, 1. Fernando, A. C. Business Ethics An Indian Perspective, Dorling Kindersley, Pearson, Education, New Delhi., 2. Banerjee, B. P. Foundations of Ethics in Management, Excel Books, New Delhi,, 3. Beauchamp, T. L. and Norman E. B. Ethical Theory and Business, Prentice Hall, New, Delhi., 4. Boatright, J. R. Ethics and the Conduct of Business, Pearson Education, New Delhi., 5. Bhatia, S. K. Business Ethics and Corporate Governance, Deep and Deep Publication, Pvt. Ltd., New Delhi., 6. Sherlekar, S.A. Ethics in Management, Himalaya Publishing House, New Delhi, Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of the, three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., 111

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), BUSINESS ETHICS (GROUP-4 DSE), C.No . UBCTE608, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 112

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), LEADRSHIP AND TEAM DEVELOPMENT (GROUP-4 DSE), C.No. UBCTE609, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE The underlying objective of this course is to create an in-depth understanding, of the concept of leadership and team building as well as help undergraduate students to, examine leadership in contemporary context and learn principles of building highly effective, teams, COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 gain theoretical and practical knowledge to evaluate leadership skills, styles and, strategies in contemporary world so as to become a successful leader and effective, employee in organization, CO2 understand the group dynamics and group decision making so as to develop acumen to, utilize the leadership and team building concepts, tools and techniques to handle the, complex organisational problems at different levels., CO3 recognize the dynamics of group decision making., CO4 understand the working of various teams in organisations., CO5 evaluate the role of women as leader and using various social media platforms as, effective means of communication in contemporary world as a leader., COURSE CONTENTS, UNIT - I LEADERSHIP (12 hours), Styles and attributes of Leadership; Transactional and transformational leadership; Ethical, leadership, culture and leadership (the emerging trends in leadership are to be discussed with, case studies and projects)., UNIT - II GROUPS AND GROUP PROCESSES (12 hours), The nature and types of groups; Group dynamics- group cohesion, group roles and group, norms, threat to group effectiveness; Managing group and inter-group dynamics; Managing, culturally diverse groups., , 113

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), LEADRSHIP AND TEAM DEVELOPMENT (GROUP-4 DSE), C.No. UBCTE609, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), UNIT - III LEADERS AND GROUP DECISIONS (12 hours), Group decision making; Power and influence in teams; Leadership and team empowerment;, Challenges in team decision making., UNIT - IV TEAM BUILDING AND TEAM EFFECTIVENESS (12 hours), Group vs. team; Evolution of group into teams; Stages of team development (team, development case studies); Emotionally intelligent teams; Characteristics of effective team;, Collaborative communication in teams; Problem solving and conflict resolution in teams., UNIT - V EMERGING TRENDS IN LEADERSHIP (12 hours), Women in leadership; Leadership skills- Coaching and mentoring; Leadership and social, media. Practical case studies can be used in teaching various units., BOOKS RECOMMENDED, 1., 2., 3., 4., , Luthans, F. Organisational Behavior, McGraw-Hill International Editions., Robbins, S. T., Judge, T. A., & Hasham, E. S. Organisational Behavior, Pearson., Singh, K. Organisational Behavior Texts & Cases (3rd Edition), India Pearson., Greenberg, J., & Baron, R. A. Behavior in Organisations, Prentice Hall of India Pvt., Ltd., New Delhi., 5. Hersey, P. K., Blanchard, D., & Johnson, D. Management of Organisational, Behavior Leading Human Resources, Pearson Education., Note: Latest Editions of the text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be of, the three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question carries, three marks and answer to each question shall be of 70-80 words. All questions are, compulsory., 114

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), LEADRSHIP AND TEAM DEVELOPMENT (GROUP-4 DSE), C.No. UBCTE609, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be within, 500-600 words., , 115

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), INDIAN ECONOMY (GE), C.No. UBCTE610, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE This course enables the students to grasp the major economic problems in, India and their solutions. It also seeks to provide an understanding of modern tools of, macro-economics analysis and policy framework., COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understanding basic issues in economic development, CO2 understanding issues in Indian planning, CO3 Gain knowledge regarding policy regimes, CO4 understand the growth, development and structural change in Indian economy, CO5 To understand foreign trade and industrial policy, fiscal and monetary policy, COURSE CONTENTS, UNIT - I BASIC ISSUES IN ECONOMIC DEVELOPMENT (12 hours), Characteristics of underdeveloped countries with special reference to India; Capital, formation (Physical and human), role of technology sustainability, institutional factors., UNIT - II ISSUES IN INDIAN PLANNING (12 hours), Objective and critical evaluation (Growth, self-reliance, employment generation, inequality, reduction, poverty removal modernization and competitiveness, economic reforms); Saving, and investment; Mobilization of internal and external finances; Centre- State financial, relation., UNIT - III POLICY REGIMES (12 hours), a) The evolution of planning and import substituting industrialization., b) Economic reform and liberalization., UNIT - IV GROWTH, DEVELOPMENT AND STRUCTURAL CHANGE (12 hours), a) The experience of growth, development and structural change in different phases of, growth and policy regimes across sectors and regions., , 116

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), INDIAN ECONOMY (GE), C.No. UBCTE610, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), b) The institutional framework Patterns of assets ownership in agriculture and industry;, Policies for restructuring agrarian relations and for regulating concentration of, economic power., c) Changes in policy perspective on the role of institutional framework after 1991., UNIT - V SECTOR-WISE TRENDS AND ISSUES (12 hours), a) Industries policy pre and post 1991; Relative roles of large and small scale; Public, vs. private sector; The role and forms of foreign capital (Foreign institutional capital,, Foreign Direct Investment)., b) Foreign Trade- Role and importance of foreign trade in India. The balance of trade, and balance of payments situation., c) Price- Monetary and fiscal policies., BOOKS RECOMMENDED, 1. Todaro, M.A. Economic Development in the Third World, Addison –Wesley. Chs, 1-3, 2. Uma, K.Indian Economics Since Independenece, Academic Foundation, 3. Deepashree. Indian Economy, Performance and Policies, New Delhi, Anne Books, Pvt. Ltd., 4. Arvind, V. Accelerating Growth and Poverty Reduction A Policy Framework For, India’s Development., Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be, of the three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question, carries three marks and answer to each question shall be of 70-80 words. All questions are, compulsory., , 117

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), INDIAN ECONOMY (GE), C.No. UBCTE610, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be, within 500-600 words., , 118

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), CONSUMER AFFAIRS AND CUSTOMER CARE (GE), C.No. UBCTE611, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), OBJECTIVE This paper seeks to familiarize the students with their rights and, responsibilities as a consumer within the social and legal framework of protecting the, consumers in India. It also provides an understanding of the mechanism available for, address of consumer complaints and the role played by different agencies in establishing, product and service standards. The student should be able to comprehend the business, firms’ interface with consumers and the related regulatory and business environment, COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1 understand the importance of consumer buying process and to identify the ethical and, legal issues in advertisements and in packaging., CO2 learn how to pursue the consumer rights under consumer protection act 1986., CO3 understand the procedure of filing a complaint., CO4 analyze the role of industry regulators in consumer protection., CO5 comprehend the hearings, enquiry and appeal provisions., COURSE CONTENTS, UNIT - I INTRODUCTION (12 hours), Experiencing and voicing dissatisfaction- Concept of consumer, consumer buying process, and post-purchase behaviour; Factors affecting voicing of consumer grievances;, Alternatives available to dissatisfied consumers- Private action and public action;, Conciliation and intermediation for out-of-court redressal., Consumer and markets Nature of markets- online and offline, urban and rural; Concept of, price in retail and wholesale, maximum retail price (MRP), fair price, grey market, GST,, ethical and legal aspects of misleading advertisements and deceptive packaging; Concept, of consumerism; Consumer organisations- Formation, functioning, and their role in, consumer protection; Recent developments in consumer protection in India., UNIT - II THE CONSUMER PROTECTION ACT (CPA), 1986 (12 hours), Objectives and basic concepts, consumer rights and UN Guidelines on consumer, protection, consumer, goods, defect in goods, spurious goods and services, service,, deficiency in service, unfair trade practice and restrictive trade practice., 119

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), CONSUMER AFFAIRS AND CUSTOMER CARE (GE), C.No. UBCTE611, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), Organisational set-up under the Consumer Protection Act; Advisory bodies- Consumer, Protection Councils at the central, state and district levels; Adjudicatory bodies- District, Forums, State Commissions, National Commission Their composition, powers, and, jurisdiction (Pecuniary and Territorial); Role of Supreme court under the CPA with, important case law., UNIT - III GRIEVANCE REDRESSAL MECHANISM UNDER THE CPA, 1986, (12 hours), Filing and handling of Complaints- Who can file a complaint; Grounds of filing a, complaint; Limitation period; Procedure for filing and hearing of a complaint; Disposal of, cases; Relief/Remedy available; Temporary injunction; Enforcement of order; Appeal;, Frivolous and vexatious complaints; Offences and penalties; Leading cases decided under, Consumer Protection law by Supreme Court/National Commission; Medical negligence;, Banking; Insurance; Housing & real estate; Electricity supply; Telecommunication;, Education; Defective products; Unfair trade practices., UNIT - IV CONSUMER PROTECTION IN INDIA (12 hours), Quality and standardization- Voluntary and mandatory standards; Indian Standards Mark, (ISI), Ag-mark, Hallmarking; Consumer grievance redressal under the BIS Act, 2016; ISO, 10000 suite; Industry regulators and consumer complaint redressal mechanism; Banking, ombudsman; Insurance ombudsman; Telecommunication- TRAI; Food Products- FSSAI;, Advertising Standard Council of India; Real Estate Regulatory Authority., UNIT - V COMPETITION ACT, 2002 (12 hours), Objectives and basic concepts- Consumer, goods, service; Prohibition of anti-competitive, agreements; Prohibition of abuse of dominant position; Regulation of combination;, Composition and powers of Competition Commission of India; Complaints and, procedures for investigation, hearings and enquiry and appeal provisions., , 120

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), CONSUMER AFFAIRS AND CUSTOMER CARE (GE), C.No. UBCTE611, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), BOOKS RECOMMENDED, 1. Aggarwal V. K. Consumer Protection Law and Practice, Bharat Law House, Delhi., 2. Kapoor Sheetal. Consumer Affairs and Customer Care, 2nd Edition, Galgotia, Publishing Company., 3. Rao, R.L. Consumer is King, 3rd Ed. Universal Law Publishing Company., 4. Sharma, Deepa. Consumer Protection and Grievance-Redress in India (LAP, LAMBERT, Germany)., 5. Choudhary, R. N. Consumer Protection Law and Practice. 5th Ed. Bharat Law, House, Delhi., Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be, of the three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question, carries three marks and answer to each question shall be of 70-80 words. All questions are, compulsory., Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be, within 500-600 words., , 121

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), PUBLIC FINANCE II (GE), C.No. UBCTE612, Credit : 6, Time: 2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), , OBJECTIVE To impart knowledge about the nature of taxes and their impact on Indian, economy, COURSE LEARNING OUTCOMES, After completing the course, the student shall be able to, CO1, CO2, CO3, CO4, , understand the concept and theory of taxation, know the effect, shifting and incidence of taxation, gain knowledge regarding taxable capacity and excess burden of taxation, deep insight of budget framing and understanding budget as an instrument of, economic policy, CO5 understanding various dimensions of fiscal policy, COURSE CONTENTS, UNIT - I TAXATION AND THEORY OF TAXATION (12 hours), Meaning of tax; Features of a good tax system; Objectives of taxation; Canons of taxation;, Theories of taxation- Physiocratic theory, expediency or financial theory, socio-political, theory, benefit received theory; Modern principles of taxation., UNIT - II INCIDENCE AND SHIFTING OF TAXATION (12 hours), Impact, effect and incidence of taxation; Distinction between impact and incidence;, Shifting of taxation- Meaning, process, theories; Factors determining nature of tax shifting, and incidence; Factors influencing incidence and shifting of taxation; Tax capitalisation., UNIT - III TAXABLE CAPACITY AND EXCESS BURDEN (12 hours), Taxable capacity- Meaning, absolute and relative, significance, determining factors, limits,, measurement, methods of estimation; Taxable capacity and ability to pay; Taxable, capacity in India; Excess Burden- Meaning, magnitude; Horizontal and vertical equity., , 122

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), PUBLIC FINANCE II (GE), C.No. UBCTE612, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), UNIT - IV PUBLIC BUDGET (12 hours), Meaning, purpose; Budget framing; Presentation of budget; Types of budget; Performance, budgeting; Merits and demerits of balanced and unbalanced budget; Budget as an, instrument of economic policy; Zero-base budgeting- Meaning, characteristics, preconditions, process, benefits and limitations., UNIT-V FISCAL POLICY (12 hours), Meaning; Traditional vs. modern view; Objectives; Instruments; Built-in stabilizers or, automatic stabilizers; Compensatory fiscal policy; Anti-inflationary fiscal policy; Fiscal, policy for economic growth and stability; Effectiveness and problems of fiscal policy., BOOKS RECOMMENDED, 1. Goode, R. Government Finance in Developing Countries, Tata McGraw Hill,, New Delhi., Houghton, 2. Buchanan, J.M. The Public Finance Selected Readings, Penguin, Harmondsworth., 3. Rajesh K.Jha. Public Finance, Pearson Publication New Delhi., 4. Bagchi, A. Readings in Public Finance, OUP., 5. Ghosh, A. and Ghosh, C. Economics of the Public Sector, PHI., 6. Lekhi, R.K. Public Finance., Note: Latest edition of text books may be used., NOTE FOR PAPER SETTER, Equal weight age shall be given to all the units of the syllabus. The external paper shall be, of the three sections viz, A, B & C., Section A Five short questions selecting one from each unit will be set. Each question, carries three marks and answer to each question shall be of 70-80 words. All questions are, compulsory., , 123

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B.Com (CBCS), , University of Jammu, , UNIVERSITY OF JAMMU, B.COM (GENERAL) SIXTH SEMESTER (CBCS), PUBLIC FINANCE II (GE), C.No. UBCTE612, Credit : 6, Time :2.30 Hrs, , Max Marks, = 100, Internal Assessment = 20, External Exam, = 80, , (Syllabus for examination to be held in May 2023, 2024, 2025), Section B Five medium answer questions, selecting one from each unit will be set. Each, question carries 7 marks and answer to each question shall be within 250-300 words. All, questions are compulsory., Section C Five long questions, selecting one from each unit will be set. A candidate has to, attempt any two. Each question carries 15 marks and answer to each question shall be, within 500-600 words., , 124