B.Com. Syllabus

Semester IV

  • COURSE CODE
    COURSE NAME
    CREDITS
  • JBCH 041

    Business Policy:

    UNIT-I

    Strategic Management, Concept of strategy, Dimension of strategic decision, Levels of strategy, Strategy modes, Overview of process of strategic planning & management.

    UNIT-II

    "Mission" vision, objective setting, Business definitions, summary statement of strategy, Deducing strategy fraction & endeavors.

    UNIT-III

    Formulation of strategy, Components of environment & Environmental analysis, analysis of internal capabilities using different approaches, Strengths, Weaknesses, Opportunities, Threats (SWOT analysis)..

    UNIT-IV

    Strategic alternatives for growth, stable combinations & inter-national strategies. Choice of Strategies, Generic Business Strategies, Portfolio Analysis, Overview of Implementation Aspects.

    04
  • JBCH 042

    Income Tax and Accounts:

    UNIT-I

    Income Tax Act 1961 An Overviews, Important terms, Concepts of Income, Residential Status and Tax liability, Exempted Incomes.

    UNIT-II

    Heads of Income: Income from salaries - Perquisites, Income from house property, Income from other sources.

    UNIT-III

    Profits and Gains of a business or profession, Capital Gains.

    UNIT-IV

    Deductions from Gross Taxable Income, Clubbing of Incomes, Set-off and carry forward of losses, Individual Assessment – Computation of taxable income and tax liability of individual.

    04
  • JBCH 043

    Corporate Laws and Secretarial practices:

    UNIT-I

    Introduction: Concept of lifting of corporate veil. Types of companies, Formation of company: Promoters, their legal position. Documents Memorandum of Association, Articles of Association, Prospectus and Book Building. Share Capital: issue, allotment and forfeiture of share, demat of share, transfer and transmission of shares. Lien of shares. Members and shareholder: their rights and duties. Convening and conduct of share holders meetings.

    UNIT-II

    Management: Directors, their disqualifications, appointment, legal position, powers and duties. Removal of directors, board meetings, other managerial personnel and remuneration. Dividend and issue of bonus shares. Investigations. Winding up: concept and modes of winding up.

    UNIT-III

    The company secretary: Definition, importance appointment of the company secretary Qualifications for appointment, rights duties and liabilities of accompany secretary. Dismissal of the secretary. Role of secretary in the formation of accompany. Incorporation, Capital Subscription and commencement of business. Secretarial duties relating to issue and allotment of shares, calls, forfeiture, lien and transfer of shares.

    UNIT-IV

    Specimen of certificates of incorporation, certificate of commencement of business, share certificates and share warrants. Dematerialization of shares. Meetings and proceedings: Provisions relating to the company and Board Meetings, Secretarial duties relating to meetings: Notice, Agenda, Proxy, Motion, Resolution, Minutes and Reports.

    04
  • JBCH 044

    Organizational Behaviour:

    UNIT-I

    Meaning and Concepts of Organization Behaviour, Role of Manager in organization. Direct and Indirect Environmental forces, impact of various field of OB.

    UNIT-II

    Sources of Motivation, Theories of Motivation, The Content Theories of work Motivation Perception-components, Factors Influencing Perception Process. Learning and Behaviors Reinforcement. Case Study.

    UNIT-III

    Group Behaviour: Reasons for Group Formation, Types of Groups, Factors Contributing to Group Cohesiveness Group Decision making, Communication process making barriers Leadership in organization; Case Study.

    UNIT-IV

    Differentiation of Groups, Nature of Conflict in organization, Changing view conflict, Types of conflict And situation causes of conflict, Organization culture, organization change and development Resistance change. Case Study.

    04
  • Total Credits
     
    16