B.Com. Syllabus

Semester V

  • COURSE CODE
    COURSE NAME
    CREDITS
  • JBCH 051

    Financial Management:

    UNIT-I

    Definitions, Objectives and functions of financial management, Profit maximization vs. Wealth maximization, Time Value of Money, financial considerations underlying the choice of form of business organization.

    UNIT-II

    Process & Techniques of Capital Budgeting and Applications; Risk and Uncertainty in Capital. Budgeting; Leverage Analysis – financial, Operating and combined leverage EBIT-EPS Analysis.

    UNIT-III

    Long-term sources of funds: Equity shares, Preference shares, Debentures and bonds; Concept and Approaches of capital structure decision: NI, NOI. Cost of Capital: Cost of equity, Preference shares, Debentures and Retained earnings, Weighted average cost of capital. Short term sources of funds: Commercial papers and Bank loans.

    UNIT-IV

    Working capital management: Concepts and factors affecting working capital. Working capital financial policy, Cash management, Inventory management.
    04
  • JBCH 052

    Management Accounting:

    UNIT-I

    Nature and Scope, Difference between Financial accounting and management accounting, cost control, cost reduction, cost management. Concept of budget and budgetary control objectives, merits and limitations, Budget administration, Functional budgets, Fixed and flexible budgets, Zero base budget, Programme and performance budgets.

    UNIT-II

    Standard costing and variance analysis: Meaning of standard cost and standard costing: advantages, limitations and applications. Variance analysis: material, labour, overhead and sales variances, Disposition of variances, Control ratios, Ratio Analysis.

    UNIT-III

    Absorption versus variable costing: Distinctive features and income determination. Cost-Volume-Profit Analysis: Break-even analysis-algebraic and graphic methods. Contribution/sales ratio, key factors. Margin of safety. Angle of incidence. Determination of cost indifference point. Decision making: Costs for decision making, variable costing and differential analysis as aids in making decisions – fixation of selling price, exploring new market, make or buy, product mix, operate or shut down, seller process further.

    UNIT-IV

    Responsibility Accounting: Concept, Significance, Different Responsibility Centers, Divisional Performance Measurement – Financial Measures.
    04
  • JBCH 053

    Foreign Trade Procedures and Documentation:

    UNIT-I

    Introduction: Foreign Trade and economic development. India's foreign trade-trends, problems and prospects. India's Balance of Payments, Composition of balance of payments. Trade Policy, Recent Developments, WTO, Economic Self Reliance-meaning, achievements, importance for Indian Economy, Foreign trade policy.

    UNIT-II

    Export Documentation/incentives and cargo handling: Types of documents, Characteristics and relevance; Export contract and Inco terms, Procuring and processing of an export order. Methods/Terms of payments for Exports, Documentary credit and collection, financing for export; Pre and post shipment credit, Export Incentives, Nature of risks, Cargo insurance: Contract, procedures and documentation for cargo loss claims, Role of schemes of ECGC and commercial banks, Quality control and Pre-shipment inspection; Schemes and procedures; Excise and custom clearance regulations, procedures and documentation.

    UNIT-III

    Export – Import Procedure: Procurement for Exports-planning and methods of procurement for exports; procurement through imports, financing imports- instruments and related procedures and documentation, Custom clearance of Imports- regulations, procedures and documentation.

    UNIT-IV

    Import Documentation and Institutional Support for India's Foreign Trade: Duty Exemption Schemes: Objectives, benefits, procedures and documentation, Schemes for import of capital goods, Procedures and documentation for new/second hand capital goods, Export/trading/star trading/superstar trading houses; Objective criteria and benefits, procedures and documentation; Policy for EOU/FTZ/EPZ units, Objectives, criteria and benefits.
    04
  • JBCH 054

    Entrepreneurship Development:

    UNIT-I

    Entrepreneur, entrepreneurship and entrepreneurial functions: conceptual issues. Entrepreneurship versus Management Entrepreneurship, Role of entrepreneur in economic development. Theories of Entrepreneurship; entrepreneurial competencies; Innovation and entrepreneurial orientation in a developing economy. Development of women entrepreneur.

    UNIT-II

    Entrepreneurial environment, role of economic environment; Industrialization and motivating forces for entrepreneurial growth; Entrepreneurial scene in India, Genesis and evolution of Government of India's SSI policy; Industrial policy resolutions of 1948, 1956, 1977 and 1991; Role of Industrial Estates, Technology Parks; SEZ's in fostering entrepreneurship development.

    UNIT-III

    Policy support for SSI's; Institutions to assist SSI's; Setting up small scale industry in India; Entrepreneurship Development Programmes (EDP's); Role of Government in organizing EDP's; Non- Government Organization initiatives, Public Private partnership (PPP).

    UNIT-IV

    Promotion of venture; Opportunity analysis; Raising of funds, venture capital, Institutional finance. Development of plans – business organization and marketing; new venture areas for entrepreneurs. Problems of entrepreneurship; sickness of SSI's Discussion of select cases.
    04
  • Total Credits
     
    16