B.Com. Syllabus
Semester VI
-
COURSE CODECOURSE NAMECREDITS
-
JBCH 061
Auditing - Principles & Practice:
UNIT-I
Introduction: meaning and objectives of Auditing; Types of audit; Internal audit, Audit Process: Audit programme; Audit and books Working papers and evidences; consideration for commencing an audit, Routine checking and Test checking Intern Check System: Internal Control.
UNIT-II
Audit Procedure: Vouching; Verification of assets and liabilities. Audit of Limited Companies: Company Auditor – Appointment, Powers, Duties and Liabilities.
UNIT-III
Auditing Standards- Broad Outlines of Company Audit, Auditor's Report. Special Audit of banking companies, Audit of educational institutions, Audit of insurance companies, Audit of non-profit companies, Detection of Fraud .Investigation.
UNIT-IV
Recent trends in Auditing- Nature and Significance of Cost Audit, Tax Audit; Management Audit and Computerized Audit.
04 -
JBCH 062
Financial Mathematics:
UNIT-I
Fundamental concepts of Financial Mathematics. Simple and compound interest. Kinds of interest rates: Effective rate, nominal rate and force of interest rates: Effective rate, nominal rate and force of interest. Calculation of accumulated value using different kinds of interest rates.
UNIT-II
Present value calculation and discount rate. Nominal rate of discount and its relationship with effective rate of discount. Equation of payments interest & Discount.
UNIT-III
Valuation of annuities. Present value of annuity: Present value of annuity payable p time in a given period. Present value of deferred annuity. Present value of varying annuity. Accumulated Value of Annuity: Accumulated value of annuity payable p time in a given period.
UNIT-IV
Analysis of annuity, Calculation of capital component and interest, Component in installments. Outstanding liabilities after nth installment, sinking fund. Reserve value of a policy, free policy. Surrender value of policy, Valuation of securities
04 -
JBCH E-01/02/ 03/04/05
Elective Papers (Any One):
Supply Chain & Logistics:
UNIT-I
Physical distribution - Definition, Importance, participants in physical distribution process. Marketing Channels – Definition & Importance, Different forms of channels, Functions of Marketing Channels.
UNIT-II
Unconventional channels - Channels for Consumer goods, Industrial Goods & Services – Integrated Marketing Channels – Horizontal, Vertical, and Multi channel marketing Systems - International Marketing Channels. Channel Management – Channel Selection Process & criteria – Performance appraisal of Channel Members – Channel Conflicts & Techniques to resolve channel conflicts.
UNIT-III
Supply Chain Management – concept – significance – components – Order processing – Material Handling – Transportation – Warehousing, Logistics - Objectives, Components, Significance, Reverse Logistics.
UNIT-IV
Inventory Management- definition, scope and significance of Inventory management - Costs associated with Inventory - Types of Inventory – Basic EOQ Model - ABC Analysis
Long Term Finance:
UNIT-I
Financial plan and capitalization - Financial plan, Steps in financial planning, Principles for formulation of financial plan, Capitalization, Over Capitalization and Under Capitalization.
UNIT-II
Sources of Finance - Owned and Borrowed funds, Retained Earnings, Equity Shares, Preference Shares, Debentures, Term loan, lease financing, Hire purchasing, Public Deposits.
UNIT-III
Capital Structure - Meaning, Factors affecting Capital Structure, Internal factors, External factors, General Factors, Cost of Capital-Trading on Equity, Capital Gearing and Leverages.
UNIT-IV
Capital Budgeting- Meaning, Techniques of capital Budgeting, Decisions making under risk, uncertainty and profitability, mutually exclusive proposals.
Human Resource Practices:
UNIT-I
Workers Participation in Management- Definitions- objectives-Importance- Pre-requisites for effective participation- levels of participation – methods or forms of workers participation. Workers participation in Management practices in India.
UNIT-II
Workers Participation in Management- Definitions- objectives-Importance- Pre-requisites for effective participation- levels of participation – methods or forms of workers participation. Workers participation in Management practices in India.
UNIT-III
Industrial Relations- Definition, objectives and importance of IR, Participants in IR, Industrial Relations Strategy, and Requirements of successful industrial relations programme. Collective Bargaining- Concept and features of collective Bargaining, Essential conditions of successful bargaining, Emerging issues in collective bargaining, Process of collective Bargaining.
UNIT-IV
Grievance and Discipline- Meaning and features of discipline, objectives and Types of Discipline, Act of Indiscipline, Principles of maintaining discipline, Disciplinary Action, Code of Discipline, Meaning, Definition and Nature of Grievance, causes of Grievance, Grievance Redressal Procedure and Machinery.
Event Management:
UNIT-I
Event management- definition, nature and scope, Event Designing, Event Organisers- Targeting Clients, Selecting Event Categories to Serve, Selecting and Contracting with Other Key Elements in Chosen Categories, Creating Opportunities for Better Deals with Different Media.
UNIT-II
Facets of Event Management- Event Infrastructure, Core Concept, Core People, Core Structure, Set Objectives for the Event, Negotiating Contracts with Event Organisers, Locating Interaction Points, Banners, Displays etc., at the Event, Preparing the Company's Staff for the Event, Post-event Follow-up.
UNIT-III
Event Marketing - Concept of Market in Events, Revenue Generating Customers, Nonrevenue Generating Customers, Branding Building, Event Hierarchy, Categories of Events and their Characteristics, Competitive Events, Artistic Expression, Cultural Celebrations, Special Business Events, Retail Events, Concept of Pricing in Events.
UNIT-IV
Activities in Event Management- Pre-event Activities, During-event Activities, Post-event Activities, Event Management Information System, Development of the Strategic Market Plan, Environmental Assessment, Competitive Assessment, Gaining Competitive Advantages, Business Potential Assessment.
Sales Management:
UNIT-I
Sales Management:
UNIT-II
Salesmanship: Theories of Personal Selling, Types of Sales Executives, Qualities of Sales Executives, Prospecting, Pre-approach and Post-approach.
UNIT-III
Distribution network Management: Types of Marketing Channels, Factors affecting the choice of Channel, Types of Middleman and their characteristics, Concept of Physical Distribution System.
UNIT-IV
Sales Force Management: Recruitment and Selection, Sales Training, Sales Compensation.
04 -
JBCH-V-03
Comprehensive Viva-Voce
04 -
Total Credits16