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CURRICULUM – B.COM (LOGISTICS & COMPUTER APPLICATIONS)
CURRICULUM AND SYLLABI – REGULATION 2016
SEMESTER: I
L – Lecture, T – Tutorial, P – Practical / Laboratory, C - Credit
S.No. SUB CODE SUBJECT TITLE C L T P M
1 UBLEC02 English Proficiency Skills 2 2 0 0 100
2 UBBC101 Financial Accounting - I 4 4 0 0 100
3 UCITC02
Business Information
Systems
2 1 0 2 100
4 UBBSC01 Principles of Management &
Organisational Behaviour 4 4 0 0 100
5 UBBSC05 Business Economics 3 3 0 0 100
6 UBBSC03 Business Statistics 4 4 0 0 100
7 UBBC102 Logistics Management 3 3 0 0 100
8 UBBSC06 Hindi 1 0 0 2 100
9 UCLECPB Soft Skills-I 2 2 0 0 100
Total 26 23 0 4
TOTAL: 28 Periods/week
SEMESTER: II
S.No. SUB
CODE SUBJECT TITLE C L T P M
1 UBBSC07 Business Communication 3 3 0 0 100
2 UBBC201 Financial Accounting - II 4 4 0 0 100
3 UCIT202 Object Oriented Programming with
JAVA 3 2 0 2 100
4 UBBC202 Production & Materials Management 3 3 0 0 100
5 UBBC203 Human Resource Management 3 3 0 0 100
6 UBBSC04 Marketing Management 3 3 0 0 100
7 UBBSC02 Introduction to Shipping Business 4 4 0 0 100
8 UCLECPC Soft Skills-II 2 1 0 2 100
Total 25 24 0 2
TOTAL: 26 Periods/week
SEMESTER: III
S.No. SUB
CODE SUBJECT TITLE C L T P M
1 UBBC301 Accounting for Partnerships 4 4 0 0 100
2 UBBSC08 Financial Management 4 4 0 0 100
3 UBBC302 Companies Act, 2013 3 3 0 0 100
4 UCITC04 Data Base Management System 3 3 0 0 100
5 UCITC05 Enterprise Resource Planning 3 3 0 0 100
6 UBBSC10 Supply Chain Management 4 4 0 0 100
7 UBBSC12 Warehousing & Inventory
Management 4 4 0 0 100
8 UCLECPD Soft Skills-III 2 1 0 2 100
Total 27 26 0 2
TOTAL: 28 Periods/week
SEMESTER: IV
S.No. SUB
CODE SUBJECT TITLE C L T P M
1 UBBC401 Cost & Management Accounting 4 4 0 0 100
2 UBBC402 Introduction to Banking 3 3 0 0 100
3 UCIT403 Network & Cloud Computing 3 3 0 0 100
4 UBBC403 E-Commerce and TALLY 4 3 0 2 100
5 UBBSC11 Business Law 3 3 0 0 100
6 UBBSC09 Multimodal Transportation 3 3 0 0 100
7 UBLECPE Soft Skills-IV 2 1 0 2 100
8 UBBC4PA Internship 2 0 0 0 100
Total 24 20 0 4
TOTAL: 24 Periods/week
SEMESTER: V
S.No. SUB
CODE SUBJECT TITLE C L T P M
1 UBBC501 Corporate Accounting 4 4 0 0 100
2 UBBC502 Auditing & Income
Tax Law 4 4 0 0 100
3 UBBC503 Investment
Management 3 3 0 0 100
4 UCIT502 Data Mining &
Business Intelligence 3 3 0 0 100
5 UCITC03 Management
Information System 3 3 0 0 100
6 UBBSC13 Research Methodology 3 3 0 0 100
7 Department Elective 3 3 0 0 100
8 Open Elective 3 3 0 0 100
Total 26 26 0 0
Department Elective
1 UBBC504 Multinational Financial
Management 3 3 0 0 100
2 UBBC505 Introduction to Marine
Insurance 3 3 0 0 100
Open Elective
1 UBBS506 Introduction to Finance 3 3 0 0 100
2 UBBC507 Basics of Auditing &
Income Tax 3 3 0 0 100
4 4 0 0 100
SEMESTER: VI
S.No. SUB
CODE SUBJECT TITLE C L T P M
1 UBBC601 Corporate Governance 3 3 0 0 100
2 UBIT601 Big Data Analytics 3 3 0 0 100
3 UBBSC14 Entrepreneurship 3 3 0 0 100
4 UBBC602 Sales Management 3 3 0 0 100
5 UBBC6PA Logistics & Computer Applications
Project 5 0 0 10 100
Total 17 12 0 10
TOTAL: 22 Periods/week
[;PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBLEC02 Course Name :
English Proficiency Skills L T P C
2 0 0 2
(Common to BBA - Shipping - I Semester)
Year and
Semester
I (I Semester ) Contact hours per week
2 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
F
Course
Objective
1.To make students proficient in communication skills
Course
Outcome
The Students will be able to
The Students will be able to
1. Demonstrate the preparatory language skills
2. Choose how to communicate fluently in English
3. Classify grammar and improve vocabulary
4. Infer about intonation and pronunciation
5. Show the need for interpersonal communication and proses
6. Illustrate the need for English proficiency skills in a business
environment context
Unit 1 : PREPARATORY LANGUAGE SKILLS
3 Hrs.
Reading of select text and discussion.
Unit 2 : COMMUNICATION – DIALOGUE
6 Hrs.
Listening to conversations – role playing (accepting, opposing, seeking, allowing, convincing
and debating)
Unit 3 : GRAMMAR & VOCABULARY
6 Hrs.
Order of adjectives, modals, comparison of simple past and present perfect Vocabulary:
Idioms and Phrases
Unit 4 : WORD, SENTENCE STRESS, INTONATION & PRONUNCIATION
9 Hrs.
[
Word and Sentence Stress: Word stress – weak forms – articles – auxiliary verbs –
prepositions – conjunctions – sentence stress. Intonation: Use of pitch variation – falling tone,
rising tone, falling-rising tone Pronunciation: Phonetic script – sounds and symbols in
English – vowel and consonants.
Unit 5: INTERPERSONAL COMMUNICATION & PROSE6 Hrs.
Effective listening – word level, sentence level, listening and making short responses,
answering questions, Prose: Understanding the essay. Select essays on leadership,
management, social and cultural issues.
Total 30 Hrs.
TEXT BOOK
Interface 1, Publisher: Cambridge University Press India Pvt. Ltd.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC101
Course Name :
Financial Accounting – I L T P C
4 0 0 4
Year and
Semester
I (I Semester ) Contact hours per week
( 4 Hrs )
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To help students understand the point of accounting and need for it and
explore the fundamental accounting principles.
Course
Outcome
The Students will be able to
1. Define financial accounting
2. Explain the need for preparing final accounts of a sole trading concern
3. List the classification of errors
4. Demonstrate the need and methods of depreciation
5. Analyse how to prepare accounts as per single entry
6. Summarise the role and importance of financial accounting for a
business enterprise.
UNIT 1 : FINANCIAL ACCOUNTING
12 Hrs.
Meaning and scope of Accounting, Basic Accounting Concepts and Conventions -Objectives
of Accounting - Accounting Transactions - Double Entry Book keeping - Journal, Ledger,
Preparation of Trial Balance - Preparation of Cash Book, Users of Accounting Information.
UNIT 2 : PREPARATION OF FINAL ACCOUNTS OF A SOLE TRADING
CONCERN12 Hrs.
Adjustments - Closing Stock, Outstanding and Prepaid items, Depreciation, Provision for
Bad Debts, Provision for Discount on Debtors, Interest on Capital and Drawings, loss of
stock due to fire, managerial remuneration, etc.
UNIT 3 : CLASSIFICATION OF ERRORS12 Hrs.
Rectification of errors - Preparation of Suspense Account. Bank Reconciliation Statement
(Only simple problems). Bank Reconciliation Statement
UNIT 4 : DEPRECIATION12 Hrs.
Meaning, Causes, Types - Straight Line Method - Written Down Value Method (Change in
Method excluded) - Insurance Claims - Average Clause (Loss of stock only)
UNIT 5 : SINGLE ENTRY12 Hrs.
Meaning, Features, Defects, Differences between Single Entry and Double Entry System –
Statement of Affairs Method - Conversion Method (Only simple problems). (12 hours)
Total 60 Hrs.
TEXT BOOKS
1. T.S.Reddy, A.Murthy - Financial Accounting, Margham Publishers 2004
2. R.S.N Pillai, Bagavathi&S.Uma, - Fundamentals of Advanced Accounting -
Volume I, Sultan Chand &Co., 2012
REFERENCE
S.N.Maheswari - An Introduction to Accountancy, Vikas Publishing House. 2013
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UCITC02
Course Name :
Business Information Systems L T P C
1 0 2 2
(Common to BBA – Shipping - I Semester)
Year and
Semester
I (I Semester ) Contact hours per week
( 3 Hrs )
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
P – 1
Course
Objective
1. To Learn a simple model of a computer to acquire, store, access and
process different types of data
2. To identify the acquisition devices for number, text, image, audio
and video data
3. To classify the hardware of a computer to store, process and
disseminate data
4. To know-how the software are used to organize and process data
5. To understand the application of it in business
6. To be aware of impacts that it made in society
7. Understand the need and importance of accounting for ensuring
profitability of a business
Course
Outcome
The Students will be able to
1. Summarize the importance of information technology in business
2. Classify the computer hardware and software components
3. State the business information system
4. Apply the office automation, data manipulation tools and internet
usage in the business sector
5. Use a search engine correctly and safely to find information on the
internet
6. Understand roles of information technology in business.
UNIT 1 :HARDWARE OF A COMPUTER
9 Hrs.
Data and Information - Acquisition of Data - Numbers, Text, Image, Audio, Video - Data
Storage - Central Processing Unit - Computer Networks – Output Devices
UNIT 2 : SOFTWARE OF A COMPUTER
9 Hrs
Computer Software - Operating system – Programming Languages – Classification -Data
Organization - organizing a database - Structure of a database – DBMS – Example - Non-
Text Database - Archiving Databases
UNIT 3 :PROCESSING OF DATA
9 Hrs.
Processing of Numerical Data – Textual - Multimedia Data with examples - Internet
Applications
UNIT 4 :BUSINESS INFORMATION SYSTEM
9 Hrs.
Need for Computers in Business - Management structure and design of an information
systems - System life cycle - Electronic Commerce – B-to-C, B-to-B and C-to-C –
Architecture - Payment schemes - Electronic Clearing system - Payment in E-commerce –
EDI
UNIT 5 :SOCIETAL IMPACTS OF INFORMATION TECHNOLOGY
9 Hrs.
World Wide Web –HTTP – HTTPS – Email - Social uses of World wide Web - Social
networks – Face book, Twitter, LinkedIn, WhatsAPP - Advantages and limitations - Cyber
Crimes - Privacy, security and integrity of information -Disaster recovery – Intellectual
Property rights - Careers in Information technology
Total 45 Hrs.
LAB PRACTICES:
Textual Data (Unit III) : MS – WORD
1. Creating business letters with mail-merge options.
2. Creating a resume for applying job; purchase order of more than one product.
3. Creating a report for a Marks statement of a semester for the class to indicate
Average, Max, Min, Pass Percentage, GPA of the class, No of pass, Failures and
Absentee, Range of marks in a PI chart.
MS-EXCEL (Unit III):
1. Creating a Work sheet for Quotation of a product, Bank Statement , Inventory
statement
2. Creating Charts and Graphs for analyzing data on Population statistics
3. A worksheet on Mark statement of a student using Decision making features
INTERNET APPLICATIONS: (Unit V)
1. Email: using CC BCC, Subject, Settings, Forward, Reply features.
2. Web browsing using Google Engine – find out the lowest quotation for recent laptop
configuration.
3. Online Ticket reservation, Flipkart for online ordering of products
4. Social Networks
TEXT BOOKS
1. Sudalaimuthu&Hariharan, ”Information Technology for Managers” , HPH
2011
2. D.Monley& CS Parker, Cengage/Thomson , “Understanding Computers
Today & Tomorrow” 2014
REFERENCE
Katherine Murray, “First Look Office 2010”, by Microsoft Corporation, 2010.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC01 Course Name :
Principles of Management&
Organizational Behaviour
L T P C
4 0 0 4
(Common to BBA - Shipping - I Semester)
Year and
Semester
I (I Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
This introductory course makes the students to “put on their management
hat”. The students will learn the traditionally proven management concepts
and their relevance in solving managerial problems
Course
Outcome
The student will be able to
1. Define the nature of management
2. Relate the importance of planning and organising
3. Tell how to direct and control managerial activities
4. Match personality and organisational behaviour
5. Explain the importance and need for motivation
6. Relate the principles of management with behaviour of
organisations and individuals
UNIT1 : NATURE OF MANAGEMENT 12 Hrs.
Definition and importance of management, Functions & Process of Management, planning,
organizing, staffing, leading and motivating, controlling. Managerial levels, managerial
skills. Schools of Management Thought: Scientific Management School, Fayol’s
Contribution.
UNIT2 : PLANNING & ORGANIZING
12 Hrs.
Planning Concept, definitions and importance, types of plans, essential features of planning,
principles of planning, steps in planning process, barriers in planning – Organizing
principles of organization, Formal and informal organization, Line structure, Line and staff
structure, Functional structure, Matrix structure, Committees, Authority, responsibility,
accountability, delegation of authority, departmentation, decentralization, Span of Control.
UNIT3 : DIRECTING & CONTROL 12
Hrs.
Directing: General principles of directing, MBO, MBE models. Controlling: Definitions,
importance of controlling, types & techniques of control, essentials of good control systems,
budgetary and non-budgetary control.
UNIT4 : PERSONALITY
12 Hrs.
Introduction to Organizational Behaviour, Definition of Personality, Theories of Personality,
Factors influencing Personality – Perception & factors distorting Perception, Johari’s window
of Self Awareness. TA.
UNIT5 : MOTIVATION
12 Hrs.
Definition, theories-Maslow, Herzberg, McClelland, Vroom's Theory, Equity Theory and
Contemporary Theories, Leadership: Concept, Theories, and Styles of Leadership. Theory X
and Y styles.
Total : 60 Hours
TEXT BOOKS
1. C.B. Gupta - Management - Theory & Practice, Sultan Chand & Co 2017
2. P.N.Tripathi, - Principles of Management,Tata Mcgraw Hill 2012
REFERENCES
1. Koontz and Odonell - Essentials of Management, Tata Mcgraw Hill 1990
2. S.Robins - Organisational behaviour, Pearson Education 2015
3. F Luthans - Organizational behaviour, Tata Mcgraw Hill 2013
4.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC05
Course Name :
Business Economics L T P C
3 0 0 3
(Common to BBA – Shipping – I Semester)
Year and
Semester
I (I Semester ) Contact hours per week
3 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To develop decision making capacity in students. Business Economics can
be viewed as an application of that part of micro economics that focuses on
topics like demand, production, cost, pricing and market structure.
Course
Outcome
The Students will be able to
1. Define the nature and scope of managerial economics
2. Find out the need for demand analysis
3. Explain the theory of consumer behaviour
4. Demonstrate the theory of production and cost
5. Illustrate about different market structures
6. Relate the significance of business economics in making vital
business decisions
UNIT 1 : NATURE AND SCOPE OF MANAGERIAL ECONOMICS
7 Hrs.
Meaning and Characteristics. Scope of Micro and Macro Economics Purpose of Managerial
Economics in Business Decision-Making. Profit maximization theory in business.
UNIT 2 : DEMAND 10 Hrs.
Law of Demand:, kinds of demand and Demand Curve, Movement vs Shift of the Demand
Curve, Determinants of Demand, Elasticity of Demand (Types-price, income and cross
elasticity, Measurement of elasticity of demand). Demand Forecasting: Purpose, Techniques
(survey method, statistical method-trend fitting, econometric regression method).
UNIT3 : THEORY OF CONSUMER BEHAVIOR
10 Hrs.
Cardinal Utility Theory (assumptions, law of diminishing marginal utility, law of equi-
marginal utility; consumer's equilibrium, derivation of demand curve, Ordinal Utility Theory,
(assumptions, meaning and properties of indifference curve, marginal rate of substitution,
consumer's equilibrium, income consumption curve, price consumption curve, income &
substitution effects of normal goods).
UNIT 4 : THEORY OF PRODUCTION AND COST
8 Hrs.
Production Function (meaning), Law of Diminishing Returns, Three stages of Production in
Short Run. Producer's Equilibrium in Long Run, Law of Returns to Scale. Theory of Cost:
Types, Short Run Cost Curves, Long Run Average Cost Curve, Economies and
Diseconomies of scale, Break Even Analysis.
UNIT5 : MARKET STRUCTURE
10 Hrs.
Market Structure -Determination of Market Price under different market structure,
Government and Regulation of Market. GDP, Unemployment, Fiscal policy, monetary policy
and Inflation. Pure and Perfect Competition- features and causes, Shut down point & its
significance. Monopoly market structure-Features, Causes, Short Run equilibrium of firm,
First, Second and Third Degree Price Discrimination. Monopolistic Market Competition:
Features, Differences from perfect and monopoly market competition, Short and Long Run
equilibrium. Oligopoly-Oligopoly Model of Market Structure and its features.
(Total 45 hours)
TEXT BOOKS
1. Dwivedi, D.N - Managerial Economics, Vikas Publishing House Pvt. Ltd. 2015
2. Varshney. R.L. and Maheshwari. K.L - Managerial Economics, Prentice Hall of India
2014
REFERENCE
K. JothiSivagnanam, & R. Srinivasan - Business Economics, Tata McGraw Hill 2010
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC03
Course Name :
Business Statistics L T P C
4 0 0 4
(Common to BBA – Shipping – I Semester)
Year and
Semester
I (I Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To create an understanding of Statistical concepts in solving business related
problems.
Course
Outcome
The Students will be able to
1. Define business statistics
2. Classify the measures of central tendency and variation
3. Show the significance of correlation analysis
4. Tell about regression analysis and use of index numbers
5. Illustrate business forecasting through time series.
6. Summarise the need and importance of business statistics with
respect to business operations
UNIT 1 : INTRODUCTION TO BUSINESS STATISTICS
12 Hrs.
Definition, Function & Scope of Statistics, Collection and Classification of Data, Frequency
Distribution-Discrete and Continuous frequency distribution. Presentation of Data:
Diagrammatic representation of data-Bar, Pie, Stacked, Deviated Bar diagrams; Graphical
representation of data-Line graph, Histogram, Frequency Curve, Ogives.
UNIT 2: MEASURES OF CENTRAL TENDENCY AND VARIATION
12 Hrs.
Arithmetic Mean, Weighted A.M, Median, Mode, Geometric and Harmonic Means and their
Merits & Demerits. Measures of Variation: Range, Quartile Deviation, Mean deviation,
Standard Deviation, Co-efficient of Variation, Lorenz Curve.
UNIT 3 : CORRELATION ANALYSIS
9 Hrs.
Objectives, Scatter Diagram Method, Karl Pearson’s Coefficient of Correlation, Spearman’s
Rank Correlation.
UNIT4 :REGRESSION ANALYSIS & INDEX NUMBERS
15 Hrs.
Equation of Regression lines – Y on X, X on Y, Standard Error Estimate, Application of
Regression Analysis. Index Numbers: Types of Index numbers and Methods of their
Construction, Tests for Perfection Base Shifting.
UNIT 5 : BUSINESS FORECASTING THROUGH TIME SERIES ANALYSIS
12 Hrs.
Definition of Time Series, Components of Time Series, Method of Semi-averages, Moving
Averages method, Method of Straight Line. Basis Concepts in Probability: Permutations
and Combinations, Terms of Probability, Definition of Probability, Addition and
Multiplication Rule of Probability, Conditional Probability, Bayes Theorem.
Total 60 hours
TEXT BOOKS
1. S.P.Gupta and M.P.Gupta- Business Statistics, Sultan Chand & Sons 2014
2. S.P.Gupta - Statistical Methods, Sultan Chand and Company 2014
REFERENCES
1. V.K.Kapoor - Operations Research, Publisher: Sultan Chand and Co. 2014
2. Richard Levin - Statistics for Management, Pearson 2012
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC102
Course Name :
Logistics Management L T P C
3 0 0 3
Year and
Semester
I (I Semester ) Contact hours per week
3 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To learn the need and importance of logistics in product flow
Course
Outcome
The Students will be able to
1. Define logistics management
2. List the distribution channels and outsourcing of logistics activities
3. Explain the need for transportation and packaging
4. Analyse performance measurement and related costs
5. Develop an exposure about current trends in logistics management
6. Demonstrate the importance and need of logistics management in
business units
UNIT 1 ; INTRODUCTION 9 Hrs.
Definition and Scope of Logistics – Functions & Objectives – Customer Value Chain –
Service Phases and attributes – Value added logistics services – Role of logistics in
Competitive strategy – Customer Service
UNIT 2 : DISTRIBUTION CHANNELS AND OUTSOURCING LOGISTICS 9
Hrs.
Distribution channel structure - channel members, channel strategy, role of logistics and
support in distribution channels. Logistics requirements of channel members. Logistics
outsourcing – catalysts, benefits, value proposition. Third and fourth party logistics. Selection
of service provider.
UNIT 3 : TRANSPORTATION AND PACKAGING9Hrs.
Transportation System – Evolution, Infrastructure and Networks. Freight Management –
Vehicle Routing – Containerization. Modal Characteristics, Inter-modal Operators and
Transport Economies. Packaging- Design considerations, Material and Cost. Packaging as
Unitisation. Consumer and Industrial Packaging.
UNIT 4 : PERFORMANCE MEASUREMENT AND COSTS 9 Hrs.
Performance Measurement – Need, System, Levels and Dimensions. Internal and External
Performance Measurement. Logistics Audit. Total Logistics Cost – Concept, Accounting
Methods. Cost – Identification, Time Frame and Formatting.
UNIT 5 : CURRENT TRENDS9 Hrs.
Logistics Information Systems – Need, Characteristics and Design. E-Logistics – Structure
and Operation. Logistics Resource Management eLRM. Automatic Identification
Technologies. Reverse Logistics – Scope, design and as a competitive tool. Global Logistics
– Operational and Strategic Issues, ocean and air transportation. Strategic logistics planning.
Green Logistics.
Total 45 hrs.
TEXT BOOKS
1. D.K. Agrawal - Text book of Logistics and Supply Chain Management, ,
Macmillan India Limited 2003
2. Raghuram, G, - Logistics and Supply Chain Management: Cases and Concepts,
Macmillan Publisher 2001
REFFERENCES
1. Donald Bowersox, David Closs, M. Bixby Cooper - Supply Chain Logistics
Management, Tata Mcgraw Hill 2017
2. Pierre David - International Logistics, Biztantra, 2005.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC06
Course Name :
Hindi L T P C
0 0 2 1
(Common to BBA - Shipping - I Semester)
Year and
Semester
I (I Semester ) Contact hours per week
2 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
F
Course
Objective
To create basic spoken and written knowledge in Hindi
Course
Outcome
The Students will be able to
1. Demonstrate speaking the language
2. Classify the vowels and consonants in Hindi
3. Develop practice of speaking and writing words in Hindi
4. Construct sentences in Hindi
5. Recall grammar of Hindi
6. Analyse ability to converse in Hindi
UNIT1 :Swar (Vowles), Vayanjan (Consonant), Practices to speak & write.
3 Hrs.
UNIT2 :Barahakhadi (Vowels + Consonant eg. Ka, Ki, Kee).
6 Hrs.
UNIT3 : Two letter words, Three letter words, Practices to speak and write.
6 Hrs.
UNIT4 : List of four Letter words, Multi letter words. Practice to speak & write, Skill
in writing and speaking Hindi numbers, Days of the week, Months of the years,
Names of religious festivals, Names of relatives. 6 Hrs.
UNIT5 : Snghya (Noun), Sarvnamm (Pronoun), Kriya (Verb), Visheshana
(Adjective), Kriya-vishashan (Adverb), VilomeshabdSamanarthishabd (antonyms and
synonyms), Prayaywatchishabd (Vegetable names), Names of days, Day-to-today
utility things, Hindi Sentence formation.
9 Hrs.
Total 30 Hrs.
TEXT BOOKS
1. Sonia Taneja, - Basic Hindi 1st Edition (Paperback), Tata McGraw-Hill
2. P. K. Aggarwal - Learn To Speak And Write Hindi 01 Edition (Paperback),
Lotus Press
REFERENCE
AcharyaRatnakar - Hindi Teacher for English Speaking People (Hardcover),
PrabhatPrakashan
PROGRAM B.Com (Logistics & Computer Applications)
Course
CodeUBBSC07
Course Name :
Business Communication L T P C
3 0 0 3
(Common to BBA - Shipping – II Semester)
Year and
Semester
I (II Semester ) Contact hours per week
3 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To enable the students to speak English confidently and effectively in a
variety of situations.
Course
Outcome
The Students will be able to
1. Define the basic principles of communication
2. Classify the different types and channels of communication
3. Compare the various types of business letters used for different
occasions
4. Illustrate how to transact business over the telephone
5. Show hot to improve general writing and corporate communication
6. Summarise the importance and need for business communication to
become effective managers
UNIT 1 : BUSINESS COMMUNICATION
8 Hrs.
Basic Principles of Communication: Introduction, Understanding Communication, the
Communication Process, Barriers to Communication, the Importance of Communication in
the Workplace.
UNIT 2 :TYPES AND CHANNELS OF COMMUNICATION
8 Hrs.
Introduction, Types of Communication, Classification of Communication Channels,
communication network in organisations
UNIT 3 : BUSINESS WRITING
10 Hrs.
Standard Business Letters, Answering Enquiries, Handling Letters of Complaint, Drafting E-
mail for Business Correspondence. Non Receipt of a Letter Sent through Registered Post,
Non Receipt of Money Sent through Money Order, Change in Residential Address, A New
Telephone Connection, Shifting of Telephone, Frequent Disorder of Telephone (10 hours)
UNIT 4 : BUSINESS TRANSACTIONS OVER TELEPHONE
10 Hrs.
Telephone Manners in Business Situations, Handling Customer Orders and Enquiries,
Making Appointments, Canceling or Postponing Appointments, Handling Complaint Calls,
Handling Delivery and After-Sales Problems, Asking for and Giving Information (10 hours)
UNIT 5 : GENERAL WRITING SKILLS& CORPORATE WRITTEN
COMMUNICATION 9 Hrs.
Essays in 250 words, Descriptive Paragraphs in 150 words. Corporate Written
Communication: Various types of communications used by Corporates viz. Agenda, minutes,
notification, circulars, memo, reports, and Director’s statement, abstract. (9 hours)
Total : 45 Hrs.
TEXT BOOKS
1. K.Sundar, A. Kumara Raj - Business Communication, Vijay Nicole Imprints
Pvt Ltd in collaborationwith Tata McGraw Hill Education Pvt Ltd. 2012
2. Courtland L. Bovee, John V. Thill, Barbara E. Schatzman, - usiness
Communication Today, Prentice Hall, 13th
Edition 2016
REFERENCE
Interface 2, Publisher: Cambridge University Press
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC201
Course Name :
Financial Accounting – II L T P C
4 0 0 4
Year and
Semester
I (II Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To expose students to different types of accounting methods such as non-
profit organisations, branches, departments, hire and purchase and insurance
claims.
Course
Outcome
The Students will be able to
1. Analyse the need for preparation of accounts with respect to non-
trading organisations
2. List out the accounting to be maintained with respect to branches
3. Classify accounting aspects with respect to departmental accounts
4. Explain the concept of hire purchase and installment system of buying
5. Explain about insurance claims.
6. Demonstrate accounting as undertaken by different types of business
organisations
UNIT 1 : NON-TRADING ORGANISATIONS 12 Hrs.
Preparation of Receipts and Payments Account, Income & Expenditure Account and Balance
Sheet of Non Trading Organizations
UNIT 2 :BRANCH ACCOUNTS12 Hrs.
Dependent branches - Stock and debtors system - Distinction between wholesale profit and
retail profit - Independent branch (foreign branches excluded)
UNIT 3 : DEPARTMENTAL ACCOUNTS12 Hrs.
Basis for allocation of expenses - Inter departmental transfer at cost or selling price-
Treatment of expenses which cannot be allocated.
UNIT 4 : HIRE PURCHASE AND INSTALLMENT12 Hrs.
Default and repossession - Hire purchase trading account. Installment purchase system.
UNIT 5 :INSURANCE CLAIMS
12 Hrs.
Loss of stock – calculation of stock in gown on date of fire-, calculation of amount of claim, -
Loss of profit – standing charges, Indemnity Period Turnover (IPTO), Standard Turnover
(STO), Annual Turnover(ATO), short sales
Total 60 Hrs.
TEXT BOOKS:
1. R. L. Gupta & V. K. Gupta - Advanced Accounting, Sultan Chand, New Delhi.2013
2. T. S. Reddy & Murthy - Financial Accounting, Margham Publications, Chennai.2012
3. Shukla&Grewal - Advanced Accounting, S. Chand, New Delhi. 2016
4. Jain &Narang - Financial Accounting, Kalyani Publishers 2016
REFERENCE :
S.N.Maheswari - An Introduction to Accountancy, Vikas Publishing House. 2013
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UCIT202
Course Name :
Object Oriented Programming
with Java
L T P C
2 0 2 3
Year and
Semester
I (II Semester ) Contact hours per week
( 4Hrs )
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
P
Course
Objective
To expose students to the basics of Object Oriented Programming along
with JAVA.
Course
Outcome
The Students will be able to
1. Define Object Oriented Programming
2. Classify C++ classes
3. Explain Object Oriented Programming and JAVA.
4. Classify the Object class
5. Analyse the basics of event handling
6. Demonstrate the need and importance of Object Oriented
Programming with Java
UNIT 1 :
9 Hrs.
Object Oriented Programming Concepts -Objects - classes - methods and messages -
abstraction and encapsulation - inheritance - abstract classes - polymorphism.
UNIT 2 :9 Hrs.
Introduction To C++ - Classes Access specifiers - function and data members - default
arguments - function overloading - friend functions - const and volatile functions - static
members - Objects - pointers and objects - constant objects - nested classes - local classes
hours)
UNIT 3 : 9 Hrs.
Object Oriented Programming Concepts– objects – classes – methods and messages –
abstraction and encapsulation – inheritance – abstract classes – polymorphism.- Objects and
classes in Java – defining classes – methods - access specifiers – static members –
constructors – finalize method
UNIT 4:9 Hrs.
The Object class – Reflection – interfaces – object cloning – inner classes – proxies - I/O
Streams - Graphics programming – Frame – Components – working with 2D shapes.
UNIT5 : 9 Hrs.
Basics of event handling – event handlers – adapter classes – actions – mouse events – AWT
event hierarchy – introduction to Swing – Model-View-Controller design pattern – buttons –
layout management – Swing Components – exception handling – exception hierarchy –
throwing and catching exceptions-multi threaded programming
Total 45 Hrs.
TEXT BOOKS
1. Cay S. Horstmann and Gary Cornell, “Core Java: Volume I – Fundamentals”, Eighth
Edition, Sun Microsystems Press, 2008.
2. K. Arnold and J. Gosling, “The JAVA programming language”, Third edition,
Pearson Education, 2000.
3. Timothy Budd, “Understanding Object-oriented programming with Java”, Updated
Edition, Pearson Education, 2000.
REFERNCE
C. Thomas Wu, “An introduction to Object-oriented programming with Java”, Fourth
Edition, Tata McGraw-
Hill Publishing company Ltd., 2006.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC202
Course Name :
Production and Materials
Management
L T P C
3 0 0 3
Year and
Semester
I (II Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To provide knowledge about the production function of a concern and to
expose students to the various concepts of production and materials
management.
Course
Outcome
The Students will be able to
1. Define the production function
2. Explain about production forecasting
3. Analyse the need for materials management
4. List out the inventory management techniques
5. Demonstrate the functions of a store.
6. Summarise the need and importance of production and materials
management for a business unit
PRODUCTION MANAGEMENT
UNIT 1 : INTRODUCTION9 Hrs.
Nature and Scope of Production Management, Importance of Production Management,
Design of Production Systems, Production Process Design, Capacity planning management.
Plant Layout: Types of Layout, Factors governing Location and Layout. Establishing
production facilities for plants.
UNIT 2 :PRODUCTION FORECASTING
9Hrs.
Forecasting, Production Planning, Scheduling and Control. Production Maintenance:
Maintenance of Plants and Production Facilities, Types of Maintenance.
MATERIALS MANAGEMENT
9 Hrs.
UNIT 3 : INTRODUCTION
Nature, Scope and Importance of Materials Management in the Business World. Integrated
Approach to Materials Management and its Advantages and Limitations. Equipment &
Tools: Material Handling Equipments and Tools, their uses and importance.
UNIT 4 : INVENTORY MANAGEMENT
9 Hrs.
Definition and Importance of Inventory Management. Purchasing and Purchasing Functions,
Inventory Control, Concept of Economic Order Quantity (EOQ) and Re-order Point (ROP).
ABC Analysis, Material Requirements Planning (MRP), Just-In Time (JIT). Numerical
problems.
UNIT 5 :STORES MANAGEMENT
9 Hrs.
Stores Management, Location and Layout of Stores, Stores System and
Procedures, Computer applications in Materials Management.
Total 45 Hrs.
TEXT BOOKS
1. R. Panneerselvam - Production and Operations Management, Prentice Hall of
India 2012
2. Gopalakrishnan&Sundaresan - Materials Management : An Integrated
Approach, Prentice Hall of India 2004
REFERENCE
B Mahadevan - Operations Management : Theory and Practice, Pearson 2015
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC203
Course Name :
Human Resource Management L T P C
3 0 0 3
Year and
Semester
I (II Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To PROVIDE knowledge about management issues related to staffing,
training, performance, compensation, human factors consideration and
compliance with human resource requirement
Course
Outcome
The Students will be able to
1. Classify the nature and scope of human resource management
2. Demonstrate the need for planning and procurement of human
resources
3. Illustrate the need for maintenance and development
4. Infer the importance of compensation
5. Explain about Maritime HRM
6. Outline the need and importance of human resource management in
attracting and retaining talent
UNIT 1 : NATURE AND SCOPE OF HUMAN RESOURCE MANAGEMENT9 Hrs.
Differences between personnel management and HRM - Environmental of HRM - Human
resource planning -Recruitment - Selection - Methods of Selection - Uses of Various tests -
interview techniques in selection and placement.
UNIT 2 : HUMAN RESOURCE PLANNING & PROCUREMENT
9 Hrs.
HR planning - Recruitment, selection, placement, induction, Promotion and transfer policy.
Job analysis, job-description, job specification, typical manpower planning scheme for large
organisations - steps involved.
UNIT 3 : COMPENSATION
9 Hrs.
Wage and salary administration, Components of remuneration - Incentives - Benefits -
Motivation - Welfare and social security measures.
UNIT 4 : TRAINING AND DEVELOPMENT9 Hrs.
Induction - Training - Methods - Techniques - Identification of the training needs - Training
and Development - Performance appraisal - Transfer - Promotion and termination of services
- Career development. (9 hours)
UNIT 5 : LABOUR RELATION9 Hrs.
Functions of Trade Unions - Forms of collective bargaining - Workers’ participation in
management - Types and effectiveness - Industrial Dispute and Settlements (laws excluded).
(9 hours)
Total 45 Hrs.
TEXT BOOKS
1. V.S.P. Rao - Human Resource Management - Excel Books 2010
2. T.N. Chhabra - Human Resource Management, DhanpatRai Publishers 2016
3. K. Aswathappa - Human Resource Management: Text And Cases, Tata
Mcgraw Hill 2017
REFERENCE
P.C. Tripathi- Human Resource Development, Sultan Chand &Sons 2014
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC04
Course Name :
Marketing Management L T P C
3 0 0 3
(Common to BBA - Shipping - I Semester)
Year and
Semester
I (II Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course category General Foundation Core / Professional Elective
C
Course
Objective
To provide a basic understanding of the dynamic market environment & Consumer
behavior.
Course Outcome
The Students will be able to
1. Define marketing and its environment
2. Infer the need for market segmentation and consumer behaviour analysis
3. Tell about product management and pricing decisions
4. Illustrate the need for integrated marketing communication
5. Explain about management of distribution function
6. Relate the importance of marketing with respect to a business organisations
UNIT1 :INTRODUCTION TO MARKETING AND MARKETING ENVIRONMENT 8
Hrs.
Definition of Market and Marketing, Core Concepts of Marketing, Marketing and Selling (concepts and
differences). Marketing Environment: Elements of Company's Micro and Macro environment.
UNIT 2 :MARKET SEGMENTATION AND CONSUMER BEHAVIOUR 10
Hrs.
Concept, Needs, Variables/Bases for Segmenting Consumer Market, Attributes of Effective Segmentation,
Concept of Target Market and Selection of Target Market. Consumer Behavior: Buying situations, Roles in
consumer decision making, he consumer decision-making process, Tools to study buyer behavior.
UNIT3 :PRODUCT MANAGEMENT AND PRICING DECISIONS 12
Hrs.
Definition of Product, Classification of Product and Levels of Product, Concept of Product Line, Product Line
Decisions, Product Mix Definition, Definition of Brand and Brand Equity, Selection of Brand Name.
Pricing Decisions: Concept of Price, Pricing Objectives, Factors Influencing Pricing, Methods of Pricing,
Types of pricing strategies.
UNIT4 :INTEGRATED MARKETING COMMUNICATIONS 8
Hrs.
Advertising Decisions (Advertising objectives, sales objectives, behavioral goals, communication related
goals), Media selection, Advertising effectiveness, Objectives of consumer oriented sales promotion
programmes, Trade promotion, Personal selling, Role of salesperson, Direct Marketing.
UNIT 5 : MANAGING THE DISTRIBUTION FUNCTION 7
Hrs.
Role of middlemen or Intermediaries, Types and Nature of middlemen, Channel Levels, Factors influencing
distribution decisions, Identifying major distribution alternatives, Terms and Responsibilities of
Intermediaries, VMS, HMS, MMS, Managing the Channel.
(Total 45 hours)
TEXT BOOKS
1. RajanSaxena - Marketing Management, Tata McGraw Hill 2013
2. Ramaswamy, V.S. and Namakumari, S - Marketing Management, Macmillan India 2002
REFERENCES
1. Philip Kotler, Keller, Koshy and Jha - Marketing Management, Pearson 2015
2. William J. Stanton - Fundamentals of Marketing, McGraw Hill 1993
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC02
Course Name :
Introduction to Shipping
Business
L T P C
4 0 0 4
(Common to BBA - Shipping - I Semester)
Year and
Semester
I (II Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To gain knowledge on shipping, classification of cargoes, and shipping
practitioners
Course
Outcome
The Students will be able to
1. Define the shipping industry.
2. List the basic specifications of a ship
3. Show the classification of cargoes and ships
4. Relate shipping practitioners with their organisations
5. Tell the relationship between trading and shipping
6. Recall the importance and significance of shipping business to trade
UNIT1 :INTRODUCTION TO SHIPPING BUSINESS
12 Hrs.
Scope of shipping business, Function of shipping, Challenges facing the shipping industry.
Commercial Geography: Continents, Countries, Oceans, Seas, Maritime Canals, Concept of
Sectors and Trade Lanes.
UNIT2 :BASIC SPECIFICATIONS OF A SHIP
12 Hrs.
LOA, LWL, LBP, Beam, DWT, GT, Draught, Hull, Ballast, Types and methods of tonnage
measurement, Concept of Displacement, Load Lines.
UNIT 3: CLASSIFICATION OF CARGOES & SHIPS
12 Hrs.
Dry Bulk Cargoes, Liquid Bulk Cargoes, General Merchandise, Unitization of Cargoes,
Containerization of Cargoes-Types of Containers. Classification of Ships: Bulk Carriers-
Handy, Handy max, Panamax, Supramax, Cape Size; Tankers-LR, MR, VLCC, ULCC,
Aframax, Suezmax; Container Ships.
UNIT4 : SHIPPING PRACTITIONERS & THEIR ORGANIZATIONS
9 Hrs.
Ship Owners, Ship Operators, Ship Agents, Ship Brokers, Ship Financiers, Ship Chandlers,
Ship Insurers, Maritime Administrators, Ship Classification Societies, Ship Builders, Freight
Forwarders, NVOCC’s.
UNIT5 :RELATIONSHIP BETWEEN TRADING AND SHIPPING
15 Hrs.
Trading Process, Involvement of shipping documents in the Trading Process, INCOTERMS
& shipping related responsibilities of seller and buyer for various INCOTERMS.(15 hours)
Total 60 hours
TEXT BOOKS
1. Alan Branch - Elements of shipping, Sterling/ Routledge 2015
2. Peter Brodie - Commercial Shipping Handbook, Publisher: Lloyd's of London
Press 2000
REFERENCE
1)Lane C. Kendall and James J.Buckley - The Business of Shipping, Cornell
Maritime Press 2008
2)Alan Edward Branch (Author), Michael Robarts -Branch's Elements of Shipping 9th
Edition
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC301
Course Name :
Accounting for Partnerships L T P C
4 0 0 4
Year and
Semester
II (III Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To expose students to the accounting aspects pertaining to Partnership form
of organization, including admission, retirement and depth of a partner.
Course
Outcome
The Students will be able to
1. Define partnership form of organization
2. List the different methods of maintaining partners’ capital accounts
3. Analyse how to value goodwill of the partnership firm
4. Explain the procedure for accounting with respect to admission of a
partner
5. Explain the procedure for accounting with respect to retirement/death
of a partner
6. Demonstrate the different aspects of accounting with respect to
partnership firms.
UNIT 1 : PARTNERSHIP12 Hrs.
Definition, need, meaning and features - Partnership Deed - Applicability of Section
13 of Indian Partnership Act in case of no Partnership Deed – Techniques of
maintaining Profit and Loss Appropriation Account.
UNIT 2 : METHODS OF MAINTAINING PARTNERS’ CAPITAL
ACCOUNTS12 Hrs.
Techniques for Valuation of Goodwill – Calculation of Interest on Drawings,
Remuneration, etc. – Accounting Treatment of the above, accounting treatment in
case of change in profit sharing ratio with retrospective effect, concept of guaranteed
partner.
UNIT 3: VALUATION OF GOODWILL
12 Hrs.
Situations when valuation of goodwill is required - Change in PSR on account of
admission of a partner, retirement of a partner, death of a partner, sale of partnership
firm - Methods of Valuation – Average Profit Method, Super Profit Method,
Capitalisation Method, Annuity Method.
UNIT 4 : ADMISSION OF A PARTNER 12 Hrs.
Adjustments required – Revaluation of assets and liabilities, distribution of
accumulated profits and reserves as well as losses and deferred expenses, allocution
of new PSR and Gain Ratio (GR)- Goodwill adjustment.
UNIT 5 : RETIREMENT/DEATH OF A PARTNER
12 Hrs.
Adjustments required – Revaluation of assets and liabilities, distribution of
accumulated profits and reserves as well as losses and deferred expenses, allocution
of new PSR and Gain Ratio (GR)- Goodwill adjustment - Final settlement with
retimed partner or legal heirs of deceased partner – Proportionate Capital Adjustment.
Total 60 hours
TEXT BOOKS
1. RL Gupta - Financial accounting –Sultan Chand & Sons 2014
2. T. S. Reddy & Murthy - Financial Accounting, Margham Publications,
Chennai.2012
3. Shukla&Grewal - Advanced Accounting, S. Chand, New Delhi. 2016
4. Jain &Narang - Financial Accounting, Kalyani Publishers 2016
REFERENCE :
1) S.N. Maheswari - An Introduction to Accountancy, Vikas Publishing
House. 2013
2) T.S. Grewal and H.S. GrewalT.S. Grewal's Double Entry Book Keeping - CBSE
XII - Vol. 2: Accounting for Companies, 2017
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC08
Course Name :
Financial Management L T P C
4 0 0 4
(Common to BBA - Shipping - III Semester)
Year and
Semester
II (III Semester ) Contact hours per week
( 4Hrs )
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C –13
Course
Objective
To acquaint students with fundamental aspects of finance such as
sourcing, deploying and monitoring the financial activities.
Course
Outcome
The Students will be able to
1. Define finance and the nature of financial management
2. Classify the various techniques of capital budgeting
3. Explain the concept of cost of capital
4. Infer the need for working capital management
5. Interpret the concept of capital structure and dividend decisions
6. Demonstrate the importance and need for having effective
management of funds Get an idea about the nature of financial
management
UNIT 1 : NATURE OF FINANCIAL MANAGEMENT
12 Hrs.
Scope of Finance & Financial Management, Finance Functions, financial objectives
of business firm - Financial Manager's Role, importance of Financial Management in
business, Organization Chart of Finance function.
UNIT 2 : CAPITAL BUDGETING DECISIONS12 Hrs.
Meaning and Importance of Investment Decisions, Types of Investment Decisions,
Techniques for Evaluating Investment Proposals -Discounted Cash Flow Methods-
NPV, IRR; Non-Discounted Cash Flow Methods- Payback Period, ARR.
UNIT 3 : COST OF CAPITAL
12 Hrs.
Meaning, Definition- Components of Cost of Capital, Importance of Cost of Capital,
Factors determining Cost of Capital-Computation of cost of capital-Cost of Debt-
Equity capital, preferential capital, Cost of Retained earnings, Determination of
Weighted average cost of capital and Marginal cost of capital.
UNIT 4 : WORKING CAPITAL MANAGEMENT:
12 Hrs.
Introduction – Meaning of Working Capital-Definition- Concept of Working Capital-
Types- Permanent & Variable, Significance, Adequacy - Advantages-Factors
determining Working Capital Requirements-Working Capital Management-
Forecasting of Working Capital Requirements-Operating Cycle/Cash Conversion
Cycle-Sources of Working capital.
UNIT 5 :CAPITAL STRUCTURE AND DIVIDEND DECISIONS
12 Hrs.
Meaning & Importance of Capital Structure, Factors affecting Capital Structure, Over
& Under Capitalization, theories of capital structure, Dividend policy-Factors
affecting the dividend policy-Dividend policies-stable dividend, stable payout.
Total 60 Hrs.
TEXT BOOKS
1. Chandra Bose - Fundamentals of Financial Management, Prentice Hall of
India 2010
2. Prasanna Chandra - Financial Management: Theory & Practices, Tata
McGraw Hill 2015
REFERENCES
1. I.M.Pandey - Financial Management, Vikas Publishing House 2015
2. S.N. Maheswari - Financial Management, Sultan Chand & Co. 2014
PROGRAM B.Com (Logistics & Computer Applications)
Course
CodeUBBC302
Course Name
Companies Act, 2013 L T P C
3 0 0 3
Year and
Semester
II (III Semester ) Contact hours per week
3Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To understand the purpose of database, understand importance of data
model and learn fundamental concepts on data mining.
Course
Outcome
The Students will be able to
1. List the basics of Companies Act, 2013
2. Explain incorporation of a company and its consequences
3. Demonstrate how members are admitted into a company
4. Infer how control is exercised
5. Analyse the need and role of audit and auditors
6. Illustrate the provisions of Companies Act, 2013.
UNIT 1 : INTRODUCTION9 Hrs.
Company – Definition, Meaning, Nature and its Characteristics • Nature and Forms of
Business • Concept of Corporate Personality, Corporate Veil, Limited Liability and
Citizenship
UNIT 2 : INCORPORATION AND ITS CONSEQUENCES9 Hrs.
Types of Companies and their incorporation • Promoters – Meaning, Position, Duties, Rights,
Responsibilities and Liabilities • Formation of Companies – Procedural Aspects •
Memorandum of Association & Articles of Association and their Alteration •
Commencement of Business • Doctrine of Ultra-Vires, Constructive Notice, Indoor
Management.
UNIT 3 : MEMBERSHIP IN A COMPANY9 Hrs.
Modes of Acquiring Membership • Rights and Privileges of Members,
Register of Members • Dematerialisation and Rematerialisation of Securities • Transfer and
Transmission of Securities in Physical and Dematerialized forms • Nomination.
UNIT 4 : MANAGEMENT AND CONTROL OF COMPANIES9 Hrs.
Directors– Types, Director’s Identification Number (DIN), Appointment/Reappointment,
Qualifications, Disqualifications, Vacation of Office, Retirement, Resignation and Removal
of Managing and Whole–Time Directors and Manager • Role and Responsibilities of
Directors • Powers and Duties • Loans to Directors • Remuneration of Directors
UNIT 5 : ACCOUNTS AND AUDIT
9 Hrs.
Books of Accounts • Financial Statements • Auditors – Appointment, Resignation and
Removal; Qualification and Disqualification; Rights, Duties and Liabilities • Audit and
Auditor’s Report • Cost Audit and Special Audit (9 hours)
TEXTBOOKS :
1. The Companies Act, 2013 by ICSI
2. Ramaiya - Guide to the Companies Act (Providing Guidance on the Companies Act,
2013): Box 1 - Containing Volume 1, 2 and 3
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UCITC04
Course Name
Data Base Management
System
L T P C
3 0 0 3
(Common to BBA - Shipping – V Semester)
Year and
Semester
II (III Semester ) Contact hours per week
3 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
P
Course
Objective
To understand the purpose of database, understand importance of data model
and learn fundamental concepts on data mining.
Course
Outcome
The Students will be able to
1. Define data base and transactions
2. Explain data models and ER Diagram
3. Build data base designs
4. Explain SQL
5. Develop an exposure about applications and trends in data mining
6. Illustrate the need and importance of data base management system for
a business
UNIT I : INTRODUCTION TO DATABASES AND TRANSACTIONS
9 Hrs.
What is database system, purpose of database system, view of data, relational databases,
database architecture, transaction management.
UNIT 2 : DATA MODELS AND ER- DIAGRAM
9 Hrs.
The importance of data models, Basic building blocks, Business rules, the evolution of data
models, Degrees of data abstraction. ER-Model, Constraints, ER-Diagrams, ERD Issues,
weak entity sets, Codd’s rules, Relational Schemas.
UNIT 3 : DATABASE DESIGN
9 Hrs.
Database design, Overview, Relational database model: Logical view of data, keys, and
integrity rules. Relational Database design: features of good relational database design,
atomic domain and Normalization (1NF, 2NF, 3NF).
UNIT 4 : SQL
9 Hrs.
SQL Standards, Data Types ,database objects, DDL,DML,DCL,TCL, Embedded SQL-Static
Vs Dynamic SQL, Concepts on OODBMS, DDBMS, Mobile Database, Multimedia Database
UNIT 5: APPLICATIONS AND TRENDS IN DATA MINING
9 Hrs.
Data Mining Applications, Data Mining System Products and Research Prototypes,
Additional Themes on Data Mining and Social Impacts of Data Mining.
Total 45 Hrs.
TEXTBOOKS
1. A Silberschatz, H Korth, S Sudarshan, “Database System and Concepts”, fifth
Edition McGraw-Hill .
2. Pang-Ning Tan, Michael Steinbach and Vipin Kumar, “Introduction to Data
Mining” –Pearson education.
3. Scott Urman&Ronhardman “ORACLE PL/SQL Programming”, Tata McGraw
Hill,2004.
REFERENCES
1. Ivan Byrass ,“ORACLE 10g Developer suite” , BPB Publications,2008
2. Perry J. and Later,” Understanding ORACLE “, First Edition, BPB
Publications.
PROGRAM B.Com (Logistics & Computer Applications)
Course
CodeUCITC05
Course Name
Enterprise Resource Planning L T P C
3 0 0 3
(Common to BBA - Shipping - VI Semester)
Year and
Semester
II(III Semester ) Contact hours per week
3Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
P
Course
Objective
To improve Service Experience by enhance Competitiveness, learn about
modernization of Business Processes and Systems and automation of
Business Solutions
Course
Outcome
The Students will be able to
1. Define ERP
2. Develop working skills in planning and managing enterprise
resources including aggregate planning, master demand scheduling,
materials requirements planning, capacity management, and short-
term scheduling.
3. Apply modern software to plan and manage resources in
organizations.
4. Explain the progress of an ongoing ERP implementation project.
5. Plan to articulate the life cycle stages of any ERP implementation
6. Demonstrate the need and importance of enterprise resource
planning for a business
UNIT 1: INTRODUCTION TO ERP 9 Hrs. Overview of enterprise systems – Evolution - Risks and benefits - Fundamental technology –
ERP Security- Issues to be consider in planning design and implementation of cross
functional integrated ERP systems.
UNIT 2 : ERP SOLUTIONS AND FUNCTIONAL MODULES
9 Hrs.
Overview of ERP software solutions- Small, medium and large enterprise vendor solutions-
Business Process Reengineering - ERP Market Place- best business practices - Business
process Management - Functional modules – Case studies
UNIT 3: ERP IMPLEMENTATION
9 Hrs.
Planning Evaluation and selection of ERP systems - Implementation life cycle - ERP
implementation, Methodology and Frame work- Training – Data Migration. People
Organization in implementation-Consultants, Vendors and Employees.
UNIT 4: POST IMPLEMENTATION
9 Hrs.
Maintenance of ERP- Organizational impact in ERP - Industrial impact in ERP - Success
factors of ERP Implementation – Failure factor of ERP Implementation – Case Studies.
UNIT 5: EMERGING TRENDS ON ERP 9 Hrs.
Extended ERP systems and ERP add-ons -CRM, SCM, Business analytics - Future trends in
ERP systems-web enabled, Wireless technologies, cloud computing – Case studies.
Total 45 hours
TEXTBOOKS
1. Alexis Leon, “ERP demystified”, third Edition, Tata McGraw-Hill, 2008.
2. Jagan Nathan Vaman, “ERP in Practice”, Tata McGraw-Hill, 2008
3. Rajesh Ray - Enterprise Resource Planning, 2010
PROGRAM B.Com (Logistics & Computer Applications)
Course
CodeUBBSC10
Course Name
Supply Chain Management L T P C
4 0 0 4
(Common to BBA - Shipping - IV Semester)
Year and
Semester
II (III Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To know about the significance of integrating supply chain in business in
order to be cost effective
Course
Outcome
The Students will be able to
1. Define the concept of supply chain management and its basics
2. Analyse how to design of supply chain network
3. Apply the concepts of sourcing and pricing
4. Illustrate how IT helps in the supply chain process
5. Explain the importance of coordination in supply chain
management
6. Summarise on the need and functions of supply chain
management
UNIT 1: INTRODUCTION TO SUPPLY CHAIN MANAGEMENT
12 Hrs.
Supply chain – objectives – importance – decision phases – process view – competitive and
supply chain strategies – achieving strategic fit – supply chain drivers – obstacles –
framework – facilities – inventory – transportation – information – sourcing – pricing.
UNIT 2 : DESIGNING THE SUPPLY CHAIN NETWORK
15 Hrs.
Designing the distribution network – role of distribution – factors influencing distribution –
design options – e-business and its impact – distribution networks in practice – network
design in the supply chain – role of network – factors affecting the network design decisions
– modeling for supply chain. Designing and Planning Transportation Networks: Role of
transportation - modes and their performance – transportation infrastructure and policies -
design options and their trade-offs – Tailored transportation.
UNIT 3 : SOURCING AND PRICING 12 Hrs.
In-house or Outsource – 3rd and 4th PLs – supplier scoring and assessment, selection –
design collaboration – procurement process – sourcing planning and analysis. Pricing and
revenue management for multiple customers, perishable products, seasonal demand, bulk and
spot contracts.
UNIT 4 INFORMATION TECHNOLOGY IN THE SUPPLY CHAIN
9 Hrs.
IT Framework – customer relationship management – internal supply chain management –
supplier relationship management –transaction management – future of IT.
UNIT 5 :COORDINATION IN A SUPPLY CHAIN12 Hrs.
Lack of supply chain coordination and the Bullwhip effect – obstacle to coordination –
managerial levers – building partnerships and trust – continuous replenishment and vendor
managed inventories – collaborative planning, forecasting and replenishment.
Total 60 Hrs.
TEXT BOOKS
1. Sunil Chopra and Peter Meindl - Supply Chain Management – Strategy,
Planning and Operation, Pearson/PHI, 3rd Edition, 2007.
2. JanatShah - Supply Chain Management, Pearson Publication 2008.
3. Operations and Supply Chain Management by F. Robert Jacobs2017
REFERENCES
1. Coyle, Bardi, Longley - A Logistic Approach to Supply Chain Management,
Cengage Learning, 1/e
2. Donald J Bowersox, Dand J Closs, M Bixby Coluper,- Supply Chain Logistics
Management, TMH, Second Edition, 2008.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC12
Course Name
Warehouse and Inventory
Management
L T P C
4 0 0 4
(Common to BBA - Shipping – V Semester)
Year and
Semester
II (III Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To understand the concepts of warehouse management and inventory control
Course
Outcome
The Students will be able to
1. Find out about the basics of warehousing
2. Compare the various inventory management techniques
3. Explain the need for warehouse management systems
4. Show the need and importance of ABC inventory control technique
5. Apply the principles and measures of material handling systems
6. Demonstrate the need and importance of warehousing and inventory
management
UNIT 1 : INTRODUCTION TO WAREHOUSING12 Hrs.
Concepts – decision making – operations – need for warehousing – issues affecting
warehousing – various warehousing facilities – different types of ware houses –
characteristics of ideal ware houses.
UNIT2 : INTRODUCTION TO INVENTORY MANAGEMENT12 Hrs.
Role in supply chain – role in competitive strategy Role of inventory – functions of inventory
- types of inventory – WIP inventory – finished goods inventory – MRO inventories – cost of
inventories - need to hold inventory.
UNIT3 :WAREHOUSE MANAGEMENT SYSTEMS12 Hrs.
Introduction – the necessity of WMS – Logics of determining locations and sequences – ind
ependent demand systems – uncertainties in material management systems – dependent
demand systems – distribution resource planning.
UNIT4 : ABC INVENTORY CONTROL
12 Hrs.
Managing inventories by ABC – multi – echelon inventory systems Managing inventory in
multi echelon networks – managing inventory in single echelon networks. Various
approaches – distribution approaches – the true multi echelon approach.
UNIT5 : PRINCIPLES AND PERFORMANCE MEASURES OF MATERIAL
HANDLING SYSTEMS12 Hrs.
Introduction. Vehicle travel path(time) – Handling time – vehicle utilization – no of loads
completed – congestion – Effective performance systems – Fundamentals of various types of
material handling systems – automated storage and retrieval systems Bar coding technology
and applications RFID technology.
Total 60 Hrs.
TEXT BOOKS
1. Stephen Frey - Management Guide to Efficient Money Saving Warehousing,
Gower, 1982.
2. J P Saxena, Warehouse Management and Inventory Control- Vikas
Publication House Pvt Ltd, First Edition, 2003.
3. DrDonald Waters Inventory Control and Management, 2nd Edition,2010
REFERENCE
Michael Ten Hompel, Thorsten Schmid t,- Warehouse Management:
Automation And Organisation Of Warehouse and Order Picking Systems
[With CDROM], Springer-verlag, First Edition, 2006.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC401
Course Name :
Cost & Management
Accounting
L T P C
4 0 0 4
Year and
Semester
II (IV Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core /
Professional
Elective
C
Course
Objective
To expose students to the various costing concepts and tools of
management accounting
Course
Outcome
The Students will be able to
1. Define cost accounting
2. List out the different methods of costing
3. Analyse managerial applications of marginal costing and BEP
4. Explain about the need for budgetary control
5. Interpret financial statements
6. Demonstrate the need and importance of cost and management
accounting systems.
UNIT 1 : INTRODUCTION TO COST ACCOUNTING- NATURE AND SCOPE
12 Hrs.
Cost analysis, concepts and Classifications - Installation of costing systems, Cost centers and
Profit centers. Cost sheets - Reconciliation of cost and financial accounts. Labour Cost,
Direct Expenses and Overheads
Material Cost - Material purchase control, Level, aspects, need and essentials of material
control. Stores control - Stores Department, EOQ, Stores records, ABC analysis, VED
analysis. Material costing - Issue of materials - FIFO, LIFO, HIFO, SAM, WAM, Market
price, Base stock method and Standard price method - Labour cost - Computation and
control. Time keeping - Methods of wage payment – Time rate and Piece rate system
Overhead cost – Classification of overheads, Allocation, Apportionment and Absorption.
Accounting and control of overheads - Manufacturing, Administration, Selling and
Distribution (Primary and Secondary Distribution) - Machine Hour Rate.
UNIT 2 : METHODS OF COSTING12 Hrs.
Specific order costing — job, batch and contract, determination of cost accounting in job,
batch and contract, valuation of work – in – progress in job costing, features of contract
costing, certification of work done, profit on incomplete contracts, cost plus
contracts. Process costing — treatment of normal and abnormal losses and gains, valuation of
work – in – progress using first – in – first – out and average methods ( equivalent
production), inter – process transfer and pricing, concepts and accounting for joint products,
by-products, waste, scrap, spoilage and defectives, research and development expenses
UNIT 3 : MARGINAL COSTING AND BREAK-EVEN ANALYSIS
12 Hrs.
Basic concepts, marginal costing and absorption costing, cost-volume-profit analysis, break-
even analysis, limitations of break-even analysis, differential cost analysis and relevant cost
analysis, applications for management decision making
UNIT 4 :BUDGETARY CONTROL
12 Hrs.
basic concepts, functional budgets and master budgets, flexible budgets. Standard Costing —
concepts / uses and setting of standard cost accounting methods, computation of simple cost
variances ; relationship of standard costing and budgetary control, possible reasons for
variation in costs.
UNIT 5 : INTERPRETATION OF FINANCIAL STATEMENTS12 Hrs.
Cash Flow and Fund Flow analysis – differences between funds flow and cash flow
statement.
Total 60 hours
TEXT BOOKS:
1. Horngren, “Cost Accounting with Managerial Emphasis” Prentice Hall India,
3rd Edition. 2008, New Delhi.
2. Jain and Narang, “Advanced Cost Accounting”, Kalyani Publication, New
Delhi.
3. Cost and Management Accounting by M N Arora 2013
REFERENCE
My Khan & Jain - Management Account – Tata McGraw Hill
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC402
Course Name :
Introduction to Banking L T P C
4 0 0 4
Year and
Semester
II (IV Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core /
Professional
Elective
C
Course
Objective
To exposes students to the various aspects of the Indianfinancialsystem and
banking,
Course
Outcome
The Students will be able to
1. Define theIndian financial system
2. List the different services performed by a bank
3. Classify the different types of advances and appraisal of loan
proposals
4. Name the different kinds of electronic remittances
5. Analyse the role of financial institutions in bringing about economic
development
6. Demonstrate the need and role of banking with respect to the Indian
financial system
UNIT 1 : INDIAN FINANCIAL SYSTEM
12 Hrs.
Classification and types of Banks in India functions of Banks and law relating to
Banking, Banking Regulations Act – RBI act and functions of RBI.
UNIT 2 : MAIN SERVICES OF BANKS
12 Hrs.
Acceptance of Deposits and lending. Deposits: Types of Deposits, Marketing of
various deposits, Cost of deposits for the Bank, suitable and equitable mix of Time
and Demand liabilities (i.e.) – of deposits. CRR & SLR Requirements Liquidity
Management, Asset Liability Management.
UNIT 3 : ADVANCES: APPRAISAL OF LOAN PROPOSALS12 Hrs.
Financial, Technical, Commercial, Managerial. Periodical inspection of securities /
hypothecation, Follow-up and Recovery. Letter of Credits. Guarantees, Deferred
Payment Guarantee, co-acceptance, Capital Adequacy Ratio, NPA, Income
recognition and Provisioning norms.
UNIT 4 : REMITTANCE OF FUNDS
12 Hrs.
Concept of Money, Electronic Payment system, Types of electronic Payment systems,
Credit card, ATMs. Smart Cards and EPS, Infrastructure in EPS, Electronic funds
Transfer, Electronic Banking, and Collection and clearing functions – MICR
Cheques, currency chest – Ancillary Services.
UNIT 5 : ROLE OF FINANCIAL INSTITUTIONS IN THE ECONOMIC
SCENE12 Hrs.
Various types of central and state level financial Institutions, organization and status –
Development of Financial Institutions. (12 hours)
Total 60 hours
TEXT BOOKS
1. A. Gajendran - Banking Theory, Law and Practice, Vrinda Publication
2. K.P.M Sundaram &Varshney - Banking Theory Law and Practice, Sultan
Chand & Sons.
3. Francis Cherunilam- Industrial Finance, Himalaya House.
4. M.L. SETH - Monetary Economics, Lakshmi Narain Publishers, Agra.
REFERENCE
M.C. Vaish - Money, Banking and International Trade, Wiley Eastern
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UCIT403
Course Name :Computer
Network & Cloud
Computing
L T P C
3 0 0 3
Year and
Semester
II (IV Semester ) Contact hours per week
3 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core /
Professional
Elective
P
Course
Objective
To expose students to the basics of computer network and cloud computing.
Course
Outcome
The Students will be able to
1. Define the basics of data communication
2. List the concepts and issues in OSI layer
3. Analyse the various web essentials
4. Demonstrate VB script
5. Develop JAVA script language.
6. Utilise computer network and cloud computing for business
requirements.
UNIT I : DATA COMMUNICATIONS9 Hrs.
Components – Direction of Data flow – networks – Components and Categories – types of
Connections – Topologies –Protocols and Standards – ISO / OSI model – Transmission
Media – Coaxial Cable – Fiber Optics – Line Coding – Modems – RS232 Interfacing
sequences. (9 hours)
UNIT 2 : CONCEPTS RELATED TO-ISSUES IN OSI LAYER9 Hrs.
Responsibilities of OSI layer-error correction and detection-error control-flow control-
congestion control-routing-addressing-socket-port-IEEE 802 standards-TCP/IP,DNS-SMTP-
FTP-HTTP-WWW
UNIT 3: WEB ESSENTIALS: CLIENTS, SERVERS, AND COMMUNICATION9 Hrs
The Internet-Basic Internet Protocols -The World Wide Web-HTTP request message-
response message-Web Clients Web Servers-Case Study. Markup Languages: XHTML. An
Introduction to HTML History-Versions-Basic XHTML Syntax and Semantics-Some
Fundamental HTML Elements-Relative U RLs-Lists-tables-Frames-Forms-XML Creating
HTML Documents Case Study.
UNIT 4 : INTRODUCTION TO VB SCRIPT9 Hrs
Declaring and Using Variables in VBScript-Operators, Operator precedence & Constants in
VBScript-Using Conditional Statements in VBScript-Using Loops in VB script-Using
Procedures & Functions in VBScript
UNIT 5 :JAVASCRIPT LANGUAGE9 Hrs.
History and Versions Introduction JavaScript in Perspective-Syntax-Variables and Data
Types-Statements-Operators- Literals-Functions-Objects-Arrays-Built-in Objects-JavaScript
Debuggers-Designing web page. (9 hours)
TEXT BOOKS
1. Larry L. Peterson, Bruce S. Davie, “Computer Networks: A Systems Approach”,
Third Edition, Morgan Kauffmann Publishers Inc., 2003
2. Jeffrey C.Jackson, "Web Technologies--A Computer Science Perspective", Pearson
3. Cloud Computing: SaaS, PaaS, IaaS, Virtualization, Business Models, Mobile,
Security and More by Kris Jamsa 2013
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC403
Course Name :
E-Commerce & Tally L T P C
3 0 2 4
Year and
Semester
II (IV Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core /
Professional
Elective
C
Course
Objective
To impart basic knowledge about E- Commerce and computerized
accounting and equip students with application of Tally package.
Course
Outcome
The Students will be able to
1. Define e-commerce and value chains.
2. Explain the infrastructure for e-commerce
3. List the EB based tools of e-commerce
4. Outline how to work on tally software
5. Relate advanced accounting and inventory management techniques
using
Tally
6. Demonstrate how e-commerce and will provide hands on experience
in working with Tally.
UNIT 1 :INTRODUCTION
12 Hrs.
Traditional commerce and E commerce – Internet and WWW–role of WWW value chains–
strategic
business and Industry value chains – role of E commerce.
UNIT II :INFRASTRUCTURE FOR E COMMERCE
12 Hrs.
Packet switched networks – TCP/IP protocol script – Internet utility programmes –
SGML,HTML and XML – web client and servers – Web client/server architecture –
intranet and extranets.
UNIT III : EB BASED TOOLS FOR E COMMERCE
12 Hrs.
Web server – performance evaluation - web server software feature sets – web server
softwareand tools – web protocol – search engines – intelligent agents –EC software –
web hosting – cost analysis
UNIT IV :TALLY FUNDAMENTALS
12 Hrs.
Create, alter and display groups and ledgers-voucher transaction-inventory masters-create-
Units voucher, contra voucher, payments voucher, receipts voucher- Journal voucher, sales
voucher, credit note voucher, purchase voucher-Debit note voucher, reversing journal
voucher-Memo voucher, optional voucher, post-dated voucher
UNIT V :ADVANCED ACCOUNTING AND INVENTORY IN TALLY.ERP 9
12 Hrs.
Job Costing and Job Order Processing, Installing & Activating Tally.ERP 9, Value Added
Tax (VAT), Central Sales Tax (CST), Tax Deducted at Source, Service Tax, Excise for
Dealers, Excise for Manufacturers, Payroll Accounting and Compliance in Tally.ERP 9.
Total 60 Hrs.
TEXT BOOKS
1. Turban, Rainer, Potter - Introduction to Information Technology, Wiley India
2. Mudric R. G. & Ross J - Information System for Modern Management,
Prentice Hall of India
REFERENCES
1. James A O'brien - Management Information Systems, Tata McGraw Hill
2. Bajaj.K., DebjaniNag - E-Commerce: TheCuttingEdge of Business, Tata
McGraw Hill
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC11
Course Name :
Business Law L T P C
3 0 0 3
(Common to BBA - Shipping – IV Semester)
Year and
Semester
II (IV Semester ) Contact hours per week
3 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core /
Professional
Elective
C
Course
Objective
To provide inputs in basic concepts of business law
Course
Outcome
The Students will be able to
1. Spell out the need for the Indian Contracts Act.
2. Apply the provisions of Sale of Goods Act, 1930
3. Explain the need for the various provisions of Negotiable
Instruments Act.
4. Identify the salient features of Partnership Act.
5. Outline the provisions of Companies Act, 2013.
6. Apply the provisions of the above acts with respect to business
UNIT1 : INDIAN CONTRACT ACT
9 Hrs.
Definition, kinds, concepts of contracts - Offer and Acceptance - Consideration - Capacity
of Parties - Free Consent - Legality and Objects of consideration - Void Agreements -
Performance of Contract. - Discharge of Contract and Remedies.
UNIT 2 : SALE OF GOODS ACT, 1930
9 Hrs.
Contract of Sales of Goods - Conditions and Warranties - Transfer of Property -
Performance of a contract of sale - Rights of unpaid Seller.
UNIT 3 : NEGOTIABLE INSTRUMENT ACT
9 Hrs.
Requirement of negotiability, presumptions as to negotiable instruments, types of negotiable
instrument; essential elements, features of negotiable instruments, - Cheque: Types, holder,
holder in due course, crossing: Types; endorsement; dishonour.
UNIT 4 : PARTNERSHIP ACT
9 Hrs.
Meaning, characteristics, formation, registration. Rights and duties of partners towards other
partners; relation of partners to third parties. - liabilities towards third parties - Dissolution
of the firm.
UNIT:5 COMPANIES ACT
9 Hrs.
Company-Definition, Meaning, Features and Types of Companies - Incorporation of a
Company- Memorandum of Association, Article Of Association and Prospectus, Statement
in lieu of Prospectus and share capital structure.
Total 45 Hours
TEXT BOOKS
1) N. D. Kapoor- An Introduction to Mercantile Law, Sultan Chand &
Sons
2) SushmaArora Business Laws 2017
REFERENCE :
1. Sen and Mitra- Business and Commercial Laws,
2. N. M. Wechlekar- Business Laws,
3. Avatar Singh - Company Law,
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC09
Course Name :
Multimodal
Transportation
L T P C
3 0 0 3
(Common to BBA - Shipping – III Semester)
Year and
Semester
II (IV Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core /
Professional
Elective
C
Course
Objective
To create awareness about the types of multimodal transportation and about
the procedures related to each type.
Course
Outcome
The Students will be able to
1. Classify the types of cargoes that are transported using multimodal
transport facilities
2. Find out how to carry out stowage planning
3. Explain the concept of multimodal transport
4. Develop an exposure about sale contracts and documentation
5. Identify conventions relating to multimodal transportation
6. Demonstrate the role and need for multimodal transportation in an
economy
UNIT 1 : CARGOES
6 Hrs.
Types of liner & Bulk cargoes, break bulk and unitized up to and including containerized
cargo, barge carriers, RROS, etc. Handling and transportation equipment on ships, at berth
and at ICDs/CFSs/CYs.
UNIT 2: STOWAGE PLANNING
6 Hrs.
General/break bulk as well as container carrying vessels. Basic concepts and objectives.
Handling of IMO-Hazardous cargoes: Stowage in ships and containers, Indian Ports rules --
packaging/precautions.
UNIT 3 : CONCEPT OF MULTIMODAL TRANSPORT
9 Hrs.
Advantages and disadvantages. Container leasing methods. Infrastructure requirements.
Consolidation of cargoes, deconsolidation -- ICDs, CFSs, CYs. Loss prevention and
insurance. Problems and progress in the Indian scene including legislation and Customs
Conventions.
UNIT 4 : SALE CONTRACTS AND DOCUMENTATION 12 Hrs.
Methods of payment in the sale of goods. Impact of Documentary Credits and ICC Uniform
Custom and Practice on transport documentation. Different types of contracts in the sale of
goods including INCOTERMS. Importance of bills of lading in through transport, their
function and their role in international trade. Different types of B/L including Ocean,
Through, Combined Transport and understand the major and usual clauses including Clause
Paramount, Himalaya, identity of carrier and protection clauses. Importance of endorsements
on the back of B/Ls. Other transport documentation including Booking notes, Shipping notes,
Manifests, Dangerous cargo declarations.
Unit 5 : CONVENTIONS RELATING TO MULTIMODAL TRANSPORT
12 Hrs.
Hague/Hague-Visby & Hamburg Rules, Rules for combined transport including UNCTAD/
ICC. Application of surface transport rules - CMR, CIM, TIR. Warsaw Convention and
Hague Protocol for air transport. Principles of IMO regulations concerning dangerous and
polluting cargoes including the class structure. European Agreement concerning the Carriage
of Dangerous Goods by Road (ADR) or similar legislation elsewhere covering the movement
of dangerous goods by air.
Total 45 hours
TEXT BOOKS
1. Alan Branch - Elements of Shipping, Sterling/ Routledge
2. Peter Brodie - Commercial Shipping Handbook, Lloyd's of London Press
REFERENCE
1) Lane C. Kendall and James J.Buckley - The Business of Shipping, Cornell
Maritime Press
2) Slim Hammadi, MekkiKsouri -Multimodal Transport Systems 2013
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC501
Course Name :
Corporate Accounting L T P C
4 0 0 4
Year and
Semester
III (V Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To provide detailed knowledge about corporate accounting with respect to
various aspects such as issue of shares, preparation of final accounts, valuation,
etc.
Course
Outcome
The Students will be able to
1. Analyse accounting treatment with respect to issue of shares and
debentures
2. Explain how companies redeem shares
3. Illustrate preparation of company final accounts.
4. Develop insights into the concept of valuation of goodwill and shares
5. Explain the concept of alternation of share capital
6. Demonstrate the process employed by companies with respect to the
accounting function.
UNIT 1 : I ISSUE OF SHARES AND DEBENTURES
12Hrs.
Various kinds - Forfeiture - Re-issue - Underwriting of shares and debentures.
UNIT 2: REDEMPTION OF SHARES
12 Hrs.
Redemption of preference shares and debentures - Purchase of business - Profits prior to
incorporation. .
UNIT 3 : PREPARATION OF COMPANY FINAL ACCOUNTS 12 Hrs.
Company balance sheet preparation - Computation of Managerial Remuneration.
UNIT 4 : VALUATION
12 Hrs.
Valuation of goodwill and shares.
UNIT 5 :V ALTERATION OF SHARE CAPITAL12 Hrs.
Internal reconstruction and reduction of capital.
Total 60 Hrs.
TEXT BOOKS
1. Shukla and Grewal - Advanced Accounts, S. Chand
2. T.S. Reddy and A. Murthy - Corporate Accounting, Margham Publications
3. Shukla&Grewal - Advanced Accounting, S. Chand, New Delhi.
4. Jain &Narang - Financial Accounting, Kalyani Publishers
REFERENCE
S.N. Maheswari - An Introduction to Accountancy, Vikas Publishing
House.2013
PROGRAM B.Com (Logistics & Computer Applications)
Course
CodeUBBC502
Course Name :
Auditing & Income Tax Law L T P C
4 0 0 4
Year and
Semester
III (V Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To expose students to auditing and the various aspects of Income Tax Law.
Course
Outcome
The Students will be able to
1. Define auditing
2. List the concept of vouching of cash transactions
3. Explain the basic concepts of IT
4. Illustrate computation of income under different heads
5. Demonstrate computation of income of individuals.
6. Analyse the role and importance of auditing and income tax law.
UNIT 1 : INTRODUCTION TO AUDITING12 Hrs.
Definition of Audit - Difference between auditing and accountancy - Scope of auditing -
Objectives of auditing. Materiality in auditing, efficiency audit, Proprietary audit -
Techniques of auditing - Standards of auditing - Meaning of internal check - Nature and
Scope of internal audit - Financial vs. operational audit - Internal control; nature and scope -
Verification of evidence - Detailed checking vs. sample checking - Internal audit and
statutory audit - Interface between internal auditor and statutory auditor.
UNIT 2 : VOUCHING OF CASH TRANSACTIONS12 Hrs.
Trading transactions - Audit of ledger - Scrutinizing of ledgers - Bought ledger - Sales ledger
- General ledger, main journal, outstanding liabilities, assets, scrutinizing of expense
accounts, income accounts, assets accounts, liabilities, balance sheet audit, direct
confirmation of balances, capital and revenue expenditure - Verifications and valuation of
assets and liabilities.
UNIT 3 : BASIC CONCEPTS
12 Hrs.
Income, agricultural income, person, assessee, assessment year, previous year, gross total
income, total income, maximum marginal rate of tax. Permanent Account Number (PAN)
Residential status; Scope of total income on the basis of residential status Exempted income
under section.
UNIT 4 : COMPUTATION OF INCOME UNDER DIFFERENT HEADS12 Hrs.
Salaries – Income from house property - - Profits and gains of business or profession –
Capital gains – Income from other sources Total income and tax computation –Income of
other persons included in assessee’s total income –Aggregation of income and set-off and
carry forward of losses –Deductions from gross total income –Rebates and reliefs. (12 hours)
UNIT 5 : COMPUTATION OF TOTAL INCOME OF INDIVIDUALS12 Hrs.
Tax Liability of individual and firm Preparation of return of income.
Total 60 Hrs.
TEXT BOOKS
a) Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax,
University Edition. Taxmann Publications Pvt. Ltd., New Delhi.
b) Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law
House, Delhi.
c) A Guide to Tax Audit and Other certifications under Income Tax Act, 1961 CaAmit
Ashok Purohit, 2016
REFERENCE
1. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New
Delhi.
2. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC503
Course Name :
Investment Management L T P C
3 0 0 3
Year and
Semester
III (V Semester ) Contact hours per week
3Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To help students understand various issues in security analysis & portfolio
management.
Course
Outcome
The Students will be able to
1. Define investment management
2. List the risk of stock market operations
3. Demonstrate valuation of securities
4. Illustrate the basics of fundamental and technical analysis
5. Analyse the steps in undertaking portfolio analysis
6. Demonstrate the need for making intelligent investment decisions
UNIT 1 : INVESTMENT MANAGEMENT
9 Hrs.
Nature, scope and objectives, alternative forms of investment.
UNIT 2 : STOCK MARKET OPERATIONS
9 Hrs.
New Issue Market, Secondary Market operations.
UNIT 2 : VALUATION OF SECURITIES
9 Hrs.
Valuation of Bonds and Shares.
UNIT 4 : FUNDAMENTAL ANALYSIS AND TECHNICAL ANALYSIS
9 Hrs.
Meaning of fundamental analysis, economic analysis, industry analysis and company
analysis – basics of technical analysis – MA, MACD, ROC
UNIT 5 : PORTFOLIO ANALYSIS
9 Hrs.
Sharpe Index and Markowitz Theory. – Process of portfolio management
Total 45 Hrs.
TEXT BOOKS
1. Amling, Frederic. Investment Englewood Cliffs, New Jersey, PHI
2. Lee, Cheng F. etc Security Analysis and Portfolio Management Scott,
Foresman.
3. Investment Management: Security Analysis and Portfolio Management by
Singh P, 2015
REFERENCE
Alexander Gordon J. and Sharpe, William F, - Fundamentals of Investments, Englewood
Cliffs, New Jersey, Prentice Hall inc
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UCIT502
Course Name :
Data Mining and Business
Intelligence
L T P C
3 0 0 3
Year and
Semester
III (V Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
P
Course
Objective
To expose students to the various aspects of data mining and business
intelligence.
Course
Outcome
The Students will be able to
1. Illustrate the need for data mining
2. Define data warehousing
3. List data mining tools, methods and techniques
4. Analyse business opportunities with respect to IT
5. Explain the basics of BI and data mining applications
6. Summarise the need and importance of data mining and business
intelligence.
UNIT 1 : INTRODUCTION9 Hrs.
Data mining, Text mining, Web mining, Spatial mining, Process mining, BI process- Private
and
Public intelligence, Strategic assessment of implementing BI
UNIT 2 : DATA WAREHOUSING 9 Hrs.
Data ware house – characteristics and view - OLTP and OLAP - Design and development of
data
warehouse, Meta data models, Extract/ Transform / Load (ETL) design
UNIT 3 :DATA MINING TOOLS, METHODS AND TECHNIQUES 9 Hrs.
Regression and correlation; Classification- Decision trees; clustering –Neural networks;
Market
basket analysis- Association rules-Genetic algorithms and link analysis, Support Vector
Machine,
Ant Colony Optimization
UNIT 4 :MODERN INFORMATION TECHNOLOGY AND ITS
BUSINESSOPPORTUNITIES 9 Hrs.
Business intelligence software, BI on web, Ethical and legal limits, Industrial espionage,
modern
techniques of crypto analysis, managing and organizing for an effective BI Team.
UNIT 5 :BI AND DATA MINING APPLICATIONS
9 Hrs.
Applications in various sectors – Retailing, CRM, Banking, Stock Pricing, Production,
Crime,
Genetics, Medical, Pharmaceutical.
Total 45 Hrs.
TEXT BOOKS
1. Jaiwei Ham and MichelineKamber, Data Mining concepts and techniques,
Kauffmann
Publishers 2006
2. Efraim Turban, Ramesh Sharda, Jay E. Aronson and David King, Business
Intelligence, Prentice Hall, 2008.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UCITC03
Course Name
Management Information System L T P C
3 1 0 3
(Common to BBA - Shipping – IV Semester)
Year and
Semester
III (V Semester ) Contact hours per week
3 Hrs
Prerequisite
course
NIL
Course category General Foundation Core / Professional Elective
C
Course
Objective
To know how to manage data resource and understand e-Commerce applications
Course Outcome
The Students will be able to
1. Spell out the concepts of MIS
2. Define the business system functions
3. Explain the role of decision support in business
4. Relate to the security, ethical, and societal challenges ofIT
5. List out the various aspects of computer system
6. Summarise on the need for MIS in a business
UNIT 1 : FOUNDATION CONCEPTS
9 Hrs.
Information Systems and Technologies-Business Application, Development, and Management-Fundamentals
of strategic advantage-Using Information Technology for strategic advantage. Managing data resources-
Technical foundations of database management-Networked enterprise-Telecommunications network
alternatives
UNIT 2 : FUNCTIONAL BUSINESS SYSTEMS 9
Hrs.
Cross-functional Enterprise systems-Electronic Commerce Fundamentals-e-Commerce Applications and
Issues-Customer Relationship Management: Business Focus-Enterprise Resource Planning: Business
Backbone-Supply chain Management: Business network.
UNIT 3 : DECISIONS SUPPORT IN BUSINESS 9
Hrs.
Artificial Intelligence Technologies in Business-Planning Fundamentals-Implementation Challenges-
Developing Business Systems-Implementing Business Systems.
UNIT 4 : SECURITY, ETHICAL, AND SOCIETAL CHALLENGES OF IT 9
Hrs.
Security Management of Information Technology-Managing Information Technology-Managing Global IT.
UNIT 5 : COMPUTER SYSTEMS9 Hrs.
End user and Enterprise Computing-Peripherals: Input, Output, and storage Technologies-Application
Software: End User Applications-System Software: Computer System Management.
Total 45 Hrs.
TEXT BOOK
1) James O Brien, “Management Information Systems- Managing Information Technology in
the Business Enterprise”, Tata McGraw Hill, 6th edition, 2004.
2) Management Information Systems (12th Edition) by Kenneth C. Laudon, 2015
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC13
Course Name
Research Methods L T P C
3 1 0 3
(Common to BBA - Shipping - VI Semester)
Year and
Semester
III (V Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To understand the concepts and process of research
Course
Outcome
The Students will be able to
1. Define research and research methods
2. Compare the different types of scaling techniques
3. Classify the different methods of data collection
4. Explain the sampling techniques
5. Apply knowledge in preparing a research report
6. Summarise the need and importance of research in handling business
related problems
UNIT 1 : INTRODUCTION TO RESEARCH METHODS
9 Hrs.
Nature and importance of research methodology, Steps in Research Process – Research
Designs, Types of Research Design - Exploratory, Descriptive and Experimental research
designs
UNIT 2 : SCALING TECHNIQUES
9 Hrs.
Primary data, Secondary data; Scaling Techniques such as Nominal Scale, Ordinal Scale,
Ranking Scale, Interval Scale, Likert Scale, Semantic Differential Scale, Thurstone Scale;
Comparative scaling & Non-comparative scale techniques
UNIT 3 : DATA COLLECTION
9 Hrs.
Data Collection methods such as Observation; Interview methods; Survey methods;
Questionnaire design.
UNIT 4 : SAMPLING METHODS
9 Hrs.
Random Sampling Methods such as Simple Random Sampling, Stratified Random Sampling,
Systematic Sampling and Cluster Sampling; Non-Random Sampling Methods such as
Judgment Sampling, Convenience Sampling, Quota Sampling and Snow-ball Sampling
UNIT 5 : DATA PREPARATION, TEST OF HYPOTHESIS AND REPORT
WRITING 9 Hrs.
Data Editing & Tabulation; Test of hypothesis- Test Criterions such as Z-test, t-test, Chi-
Square test & F-test (One-way ANOVA classification only) Types of Reports-Oral and
Written, Format of Report writing.
Total 45 Hrs.
TEXT BOOKS
1. C.R.Kothari - Research Methodology: Methods and Techniques, New Age
International (P) Ltd
2. R.Paneerselvam - Research Methodology, Prentice Hall of India
3. Business Research Methods, 4 Ed by Alan Bryman, Oxford University
Press, 2016
REFERENCE
Donald R. Cooper - Business Research Methodology,Tata McGraw Hill
PROGRAM B.Com (Logistics & Computer Applications)
Course
CodeUBBC504
Course Name
Multinational Financial
Management
L T P C
3 0 0 3
Year and
Semester
III (V Semester ) Contact hours per week
3Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
E
Course
Objective
To help students understand the basics of multinational financial
management.
Course
Outcome
The Students will be able to
1. Define the concept of multinational financial management
2. Explain FDI made by MNCs
3. Illustrate the basics of capital budgeting
4. Demonstrate the importance of working capital for MNCs
5. List out the different sources of international finance
6. Summarise the financial management activities of MNCs.
UNIT 1 : CONCEPT OF MULTINATIONAL FINANCIAL MANAGEMENT9 Hrs. Functions – Risk Return trade off – Aspects of multinational financial environment and
system – Global financial markets. (9 hours)
UNIT 2 : FOREIGN DIRECT INVESTMENT BY MNCS9 Hrs.
Need, strategy and opportunities – Economic and political risk – Planning – operating
policies to deal with risk. (9 hours)
UNIT 3 : CAPITAL BUDGETING: BASICS9 Hrs.
NPV – IRR – Increment Cash flows – Parent Vs Project Cash flows – Taxes – Exchange rate
changes and inflation – transfer Pricing – APV and CAPM. Cost of Capital: Cost of equity –
Cost of debt – Cost of back – to - back financing – Overall cost of Capital structure of MNC:
Theory, Practice and determinants – Debt Vs Equity Flow analysis. (9 hours)
UNIT 4 : WORKING CAPITAL MANAGEMENT OF MNCS9 Hrs.
International Cash management: Objectives – Functions – Techniques: Netting – Leading and
Lagging – Intercompany loans – Transfer pricing – Cash Planning and budgeting –
Management of Short term investment Portfolio. (9 hours)
UNIT 5: INTERNATIONAL FINANCING
9 Hrs.
Long Term Financing: Equity Instruments: International Depository Receipts and Direct
equity participation – Debt Instruments: Bonds Notes and Syndicated loans. Short term
financing: Sources – Euro notes and Euro commercial paper – Inter firm financing methods.
(9 hours)
45 Hrs.
TEXT BOOKS
1. Shapiro.A.C - Multinational Financial Management, Wiley – 10th
Edition.
2. Alan C. Shapiro-Multinational Financial Management, 8Th Ed 8th Edition 8th
Edition 2010
REFERENCE
P.G.Apte- International Financial Management,Tata McGraw Hill
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC505
Course Name
Introduction to Marine
Insurance
L T P C
3 0 0 3
Year and
Semester
III (V Semester ) Contact hours per week
3Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
E
Course
Objective
To understand the importance of insurance with respect to ships and cargo
Course
Outcome
The Students will be able to
1. Define marine insurance and name the basic concepts.
2. Explain the concept of ocean-going vessels
3. Classify the different types of insurance cover
4. Relate to the various kinds of losses
5. Develop acquaintance with how claims are handled
6. Interpret the need and role of marine insurance to business
houses
UNIT 1 : INTRODUCTION
9 Hrs.
Evolution – Principles– Risks - Hazards -Insurable risks - Insurable interest - utmost good
faith - indemnity - need, nature and scope of cargo insurance policy - marine cargo insurance
- marine insurance contract.
UNIT 2 : OCEAN-GOING VESSELS
9 Hrs.
Coastal tonnage - dry bulk carriers - liquid bulk carriers (tankers) - super tankers -
combination carriers - container vessels - lighter abroad ship (lash) - roll on-roll off (RO-RO)
vessels - - passenger vessels - fishing vessels - offshore oil/gas exploration, production units.
UNIT 3 :TYPES OF INSURANCE COVER
9 Hrs.
Insurance Products - Transport insurance – Legal liability Insurance – Third party legal
liability insurance – Property insurance - hull and machinery insurance.
UNIT 4 : KINDS OF LOSSES - PERILS AND CAUSAPROXIMA
9Hrs.
Actual Total Loss (ATL)- Constructive Total Loss (CTL) - Collisions and Salvage - Average
Clause - general average - coverage and institute clauses - transit clauses - Disbursements -
premiums - liability - mutual protection & indemnity clubs (P&I clubs).
UNIT 5 :CLAIMS HANDLING-INSURANCE CLAIMS
9 Hrs. Risks – Reinsurance – Demurrage – Claim procedures and Documentation – Right of
Subrogation.
Total 45 Hrs.
TEXT BOOKS
1. Solomon Stephen Huebner - Marine insurance, Nabu Press
2. Templeman-Marine Insurance: Its Principles And Practice, Qureshi Press
3. D. Rhidian Thomas - The Modern Law of Marine Insurance, Lloyd's List
REFERENCES
1. N D Kapoor– Elements of Mercantile Law – Sultan Chand& Sons
2. Simon Baughen - Shipping Law, Cavendish Publishing
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBS506
Course Name :
Introduction to Finance L T P C
3 0 0 3
Year and
Semester
III (V Semester ) Contact hours per week
3Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
E
Course
Objective
To acquaint students with fundamental aspects of finance such as
sourcing, deploying and monitoring the financial activities.
Course
Outcome
The Students will be able to
1. Define finance and the nature of financial management
2. Classify the various techniques of capital budgeting
3. Explain the concept of cost of capital
4. Infer the need for working capital management
5. Interpret the concept of capital structure and dividend decisions
6. Demonstrate the importance and need for having effective
management of funds
UNIT 1 : NATURE OF FINANCIAL MANAGEMENT
9Hrs.
Scope of Finance & Financial Management, Finance Functions, financial objectives
of business firm - Financial Manager's Role, importance of Financial Management in
business, Organization Chart of Finance function.
UNIT 2 : CAPITAL BUDGETING DECISIONS 9 Hrs.
Meaning and Importance of Investment Decisions, Types of Investment Decisions,
Techniques for Evaluating Investment Proposals -Discounted Cash Flow Methods-
NPV, IRR; Non-Discounted Cash Flow Methods- Payback Period, ARR.
UNIT 3 : COST OF CAPITAL
9 Hrs.
Meaning, Definition- Components of Cost of Capital, Importance of Cost of Capital,
Factors determining Cost of Capital-Computation of cost of capital-Cost of Debt-
Equity capital, preferential capital, Cost of Retained earnings, Determination of
Weighted average cost of capital and Marginal cost of capital.
UNIT 4 : WORKING CAPITAL MANAGEMENT:
9 Hrs.
Introduction – Meaning of Working Capital-Definition- Concept of Working Capital-
Types- Permanent & Variable, Significance, Adequacy - Advantages-Factors
determining Working Capital Requirements-Working Capital Management-
Forecasting of Working Capital Requirements-Operating Cycle/Cash Conversion
Cycle-Sources of Working capital.
UNIT 5 :CAPITAL STRUCTURE AND DIVIDEND DECISIONS
9 Hrs.
Meaning & Importance of Capital Structure, Factors affecting Capital Structure, Over
& Under Capitalization, theories of capital structure, Dividend policy-Factors
affecting the dividend policy-Dividend policies-stable dividend, stable payout.
Total 45 hrs.
TEXT BOOKS
1. Chandra Bose - Fundamentals of Financial Management, Prentice Hall of
India
2. Prasanna Chandra - Financial Management: Theory & Practices, Tata
McGraw Hill
3.
REFERENCES
1. I.M.Pandey - Financial Management, Vikas Publishing House
2. S.N. Maheswari - Financial Management, Sultan Chand & Co.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC507
Course Name :
Basics of Auditing & Income
Tax
L T P C
3 0 0 3
Year and
Semester
III (V Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
E
Course
Objective
To expose students to auditing and the various aspects of Income Tax Law.
Course
Outcome
The Students will be able to
1. Define auditing
2. List the concept of vouching of cash transactions
3. Explain the basic concepts of IT
4. Illustrate computation of income under different heads
5. Demonstrate computation of income of individuals.
6. Analyse the role and importance of auditing and income tax law.
UNIT 1 : INTRODUCTION TO AUDITING9 Hrs.
Definition of Audit - Difference between auditing and accountancy - Scope of auditing -
Objectives of auditing. Materiality in auditing, efficiency audit, Proprietary audit -
Techniques of auditing - Standards of auditing - Meaning of internal check - Nature and
Scope of internal audit - Financial vs. operational audit - Internal control; nature and scope -
Verification of evidence - Detailed checking vs. sample checking - Internal audit and
statutory audit - Interface between internal auditor and statutory auditor. (12 hours)
UNIT 2 : VOUCHING OF CASH TRANSACTIONS
9 Hrs.
Trading transactions - Audit of ledger - Scrutinizing of ledgers - Bought ledger - Sales ledger
- General ledger, main journal, outstanding liabilities, assets, scrutinizing of expense
accounts, income accounts, assets accounts, liabilities, balance sheet audit, direct
confirmation of balances, capital and revenue expenditure - Verifications and valuation of
assets and liabilities. (12 hours)
UNIT 3 : BASIC CONCEPTS
9 Hrs.
Income, agricultural income, person, assessee, assessment year, previous year, gross total
income, total income, maximum marginal rate of tax. Permanent Account Number (PAN)
Residential status; Scope of total income on the basis of residential status Exempted income
under section. (12 hours)
UNIT 4 : COMPUTATION OF INCOME UNDER DIFFERENT HEADS
9 Hrs.
Salaries – Income from house property - - Profits and gains of business or profession –
Capital gains – Income from other sources Total income and tax computation –Income of
other persons included in assessee’s total income –Aggregation of income and set-off and
carry forward of losses –Deductions from gross total income –Rebates and reliefs. (12 hours)
UNIT 5 : COMPUTATION OF TOTAL INCOME OF INDIVIDUALS
9 Hrs.
Tax Liability of individual and firm Preparation of return of income.
Total 45 Hrs.
TEXT BOOKS
1) Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax,
University Edition. Taxmann Publications Pvt. Ltd., New Delhi.
2) Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law
House, Delhi.
3) CaAmit Ashok Purohit-A Guide to Tax Audit and Other certifications under
Income Tax Act, 1961, 2016
REFERENCE
3. Pagare, Dinkar. Law and Practice of Income Tax. Sultan Chand and Sons, New
Delhi.
4. Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBC601
Course Name
Corporate Governance L T P C
3 3 0 3
(Common to BBA - Shipping – V Semester)
Year and
Semester
III (VI Semester ) Contact hours per week
3Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To acquire knowledge and capability to develop ethical practices for fair,
transparent and effective management
Course
Outcome
The Students will be able to
1. Explain ethics in business
2. List the ethical principles in business
3. Relate ethics to market place and consumer protection
4. Extend CSR and ethics to environment of business
5. Explain about ethics and job discrimination
6. Summarise on the need and relevance of corporate governance for
business enterprises
UNIT 1 : INTRODUCTION TO ETHICS AND BUSINESS
6 Hrs.
Business Ethics and its issues, Morality: Moral standards, Non-moral standards,
Characteristics of moral standards, Ethics to Corporate Organizations, Kinds of Ethical
issues, Moral Development and moral reasoning, Moral Responsibility.
UNIT 2 : ETHICAL PRINCIPLES IN BUSINESS
9 Hrs.
Utilitarianism: Weighing Social Costs and Benefits, Traditional Utilitarianism. Rights and
Duties: Moral rights, Negative and Positive rights, Contractual Rights and Duties. Justice and
Fairness: Types of Justice, Justice as Equality, Justice based on Contribution, Justice based
on Needs and Abilities, Justice as Freedom. Justice as Fairness: Theory of Rawl, Ethics of
Care. (9 hours)
UNIT 3 : ETHICS IN THE MARKET PLACE AND ETHICS OF CONSUMER
PROTECTION 12 Hrs.
Free Markets and Rights, Free Markets and Utility, Free Trade and Utility, Perfect
Competition, Monopoly Competition, Oligopolistic Competition, Oligopolies and Public
Policy. The Ethics of consumer protection: Markets and Consumer protection, Due care
theory, Business firm’s duties to consumers – Duty to comply, Duty of disclosure, Duty not
to misrepresent, Duty not to coerce. Advertising ethics, Consumer privacy.
UNIT 4 : CORPORATE SOCIAL RESPONSIBILITY AND ETHICS AND
ENVIRONMENT 12 Hrs.
Need for Social responsibilities, Responsibility of Business towards Society, Organization’s
social responsibility, Ethical values & Business, Ethics in Management. Ethics and
Environment: The dimensions of pollution and resource depletion – Air pollution, Water
pollution, Land pollution. The ethics of pollution control: Ecological ethics, Environmental
rights and absolute bans, Market approach. The ethics of conserving depletable resources –
Rights of future generations, Justice to future generations.
UNIT 5 : THE ETHICS OF JOB DISCRIMINATION
6 Hrs.
Nature, Forms of discrimination, Average Income Comparisons, Desirable Occupation
Comparisons. Discrimination: Utility, Rights and Justice, Discriminatory Practices,
Affirmative action. Individual in the Organization: Rational Organization, Employee’s
Obligations to the firm, Firm’s duties to the employee, Employee Rights, Whistle blowing.
Total 45 Hrs.
TEXT BOOKS
1. Manuel G. Velasquez - Business Ethics: Concepts and Cases, Prentice Hall of
India
2. Mishra Francis - Business Ethics: An Indian Perspective, Tata McGraw Hill
Education
3. Corporate Governance in India: An Evaluation by Das
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBIT601
Course Name
Big Data Analytics L T P C
3 0 0 3
Year and
Semester
III (VI Semester ) Contact hours per week
4 Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
P
Course
Objective
This course will help students to know about big data analytics.
Course
Outcome
The Students will be able to
1. Define the concept of big data
2. Infer about deep dive in HDFS
3. Explain HDFS File Operation Life Cycle
4. Illustrate Map Reduce
5. Analyse map reduce working
6. Demonstrate the need and importance of big data analytics
UNIT 1 : INTRODUCTION TO BIG DATA
9 Hrs.
Hadoop (HDFS and Map Reduce), Big Data Introduction- Hadoop Introduction-HDFS
Introduction-Map Reduce.
UNIT 2 :DEEP DIVE IN HDFS
9 Hrs.
HDFS Design- Fundamental of HDFS (Blocks, Name Node, Data Node, Secondary Name
Node), Rack Awareness- Read/Write from HDFS- HDFS Federation and High Availability,
Parallel Copying using DistCp- HDFS Command Line Interface.
UNIT 3 :HDFS FILE OPERATION LIFECYCLE (SUPPLEMENTARY)
9 Hrs.
File Read Cycle from HDFS, Distributed File System, FS Data Input Stream, Failure or
Error Handling When File Reading Fails-File Write Cycle from HDFS – FS Data Output
Stream- Failure or Error Handling while File write fails.
UNIT 4 : UNDERSTANDING MAP REDUCE
9 Hrs.
Job Tracker and Task Tracker-Topology Hadoop cluster-Example of Map Reduce, Map
Function-Reduce Function. Java Implementation of Map Reduce- Data Flow of Map
Reduce- Use of Combiner.
UNIT 5 : MAP REDUCE WORKING9 Hrs.
Anatomy of Map Reduce Job (MR-1)- Submission & Initialization of Map Reduce Job-
Assigning & Execution of Tasks- Monitoring & Progress of Map Reduce Job, Completion
of Job-Handling of Map Reduce Job- Task Failure, Task Tracker Failure – Job Tracker
Failure.
Total 45 Hrs.
TEXT BOOKS
1. VenkatSrinivasan - The Intelligent Enterprise in the Era of Big Data, Wiley
2. Data Science and Big Data Analytics: Discovering, Analyzing, Visualizing
and Presenting Data EMC Education Services (Editor)
PROGRAM B.Com (Logistics & Computer Applications)
Course Code
UBBSC14
Course Name
Entrepreneurship L T P C
3 0 0 3
(Common to BBA - Shipping - VI Semester)
Year and
Semester
III (VI Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To acquaint the students with knowledge of types of enterprises and
entrepreneurial qualities so as to become creative and innovative
entrepreneurs
Course
Outcome
The Students will be able to
1. Define entrepreneurship
2. Analyse the process of setting up a new business together with
problems to be faced
3. Explain about project management
4. Apply knowledge in financial analysis and evaluating sources of
finance
5. Identify marketing channels
6. Demonstrate the requirements with respect to entrepreneurship
development
UNIT 1 : ENTREPRENEURSHIP
10 Hrs.
Definitions and Structure, The Entrepreneurial Culture, The Concept of Entrepreneurship,
Classification and Types of Entrepreneurs, Entrepreneurial Traits and Motivation, ,
Entrepreneur Vs. Salaried people
UNIT 2 :SETTING UP A SMALL INDUSTRY& PROBLEMS OF
ENTREPRENEURSHIP 10 Hrs.
Steps for Starting a Small Industry, Selection of Types of Organization, Incentives and
Subsidies, Problems of Entrepreneurship, Sickness in Small-scale Industries - Reasons and
Remedies, Importance of SME to our Economy.
UNIT 3 : PROJECT MANAGEMENT
9 Hrs.
Concept of Projects and Classification, Project Report, Project Appraisal, Factory location
and Layout , Institutions in Aid of Entrepreneurs. Development of Women Entrepreneurs.
UNIT 4 :FINANCIAL ANALYSIS & SOURCES OF FINANCE
9 Hrs.
Financial Appraisal, Break-Even Analysis, Profitability Analysis, Sources of Development
Finance, Project Financing, Institutional Finance to Entrepreneurs.
UNIT 5 :MARKETING CHANNEL
7 Hrs.
Methods of Marketing, Marketing Channels, Marketing Institutions and Assistance, Setting
Quality Standards.
Total 45 hours
TEX BOOKS
1. Vasant Desai - Dynamics of Entrepreneurial Development and Management,
Himalayan Book Company
2. Gupta &Srinivasan - Entrepreneur Development, Pearson
REFERENCES
1. Dr. A.K. Singh - Entrepreneurship Development and Management, Laxmi
Publications
2. S. S. Khanka - Entrepreneurial Development, S. Chand & Co.
PROGRAM B.Com (Logistics & Computer Applications)
Course
CodeUBBC602
Course Name
Sales Management L T P C
3 0 0 3
Year and
Semester
III (VI Semester ) Contact hours per week
4Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective
To provide an extensive picture with regards to theory and practice of
managing sales and to inculcate personal selling skills.
Course
Outcome
The Students will be able to
l. Learn about the basics of sales management
2. Understand the selling process
3. Get to know the need for having a sales organisation
4. Get an exposure about the physical distribution system
5. Understand the channel management decisions
6. Get an exposure on the need and importance of sales management
UNIT 1 : SALES MANAGEMENT
10 Hrs.
Nature, Meaning and Scope, Objectives of Sales Department , Sales as a function of
Marketing Management , Theories of Selling – Buyer Seller Dyads, AIDAS Theory, Right
Set of Circumstances Theory, Buying Formula Theory, Behavioural Equation Theory.
UNIT 2 : SELLING PROCESS
9 Hrs.
Prospecting, Planning the Sales call, Selecting the Presentation Method, Making the Sales
Presentation, Handling Sales Objections, Closing the Sale, Follow up. Role of Relationship
Marketing in Personal Selling, Value Added Selling.
UNIT 3 : SALES ORGANIZATION
10 Hrs.
Need & Structure, Sales Management Functions & Responsibilities. Sales Force
Management Recruitment and Selection, Training of Sales People, Sales Force Motivation,
Designing Sales Compensation plans, Evaluation of Sales Force. Time and Territory
Management, Designing Sales Territories, Routing and Scheduling. Sales Quota Purpose,
Importance & Types.
UNIT 4 : PHYSICAL DISTRIBUTION SYSTEM8 Hrs.
Introduction, Need & Benefits, Distribution as link between Sourcing and Marketing,
Distribution as Service function - Needs and Levels, Recent Developments in Sales and
Distribution scenario.
UNIT 5 : CHANNEL MANAGEMENT DECISIONS8 Hrs.
Selection & Compensation of Channel Members. Managing Channel Conflicts, Co-
operation vs. Competition in Channels.
45 Hrs.
TEXT BOOKS
1. Still and Cundiff and Giovonni - Sales Management, Prentice Hall
2. Charles Futrell - Fundamentals of Selling, McGraw Hill
3. Louis W Stern and Adel L Ansary - Marketing Channels,Thomson Publishing
4. Sales and Distribution Management by Tapan K. Panda 2011
REFERENCES
1. Jobber - Selling and Sales Management, Prentice Hall
2. Andersen R - Professional Sales Management, McGraw Hill Education
PROGRAM B.Com (Logistics & Computer Applications)
Course Code Course Name
Logistics & Computer
Applications Project
L T P C
3 0 0 3
Year and
Semester
III (VI Semester ) Contact hours per week
16Hrs
Prerequisite
course
NIL
Course
category
General Foundation Core / Professional Elective
C
Course
Objective During the sixth semester, each student shall undertake a project in shipping
and logistics sector, to be pursued by him/her under the supervision of a
guide appointed by AMET Business School.
Course
Outcome
The Students will be able to
Get an exposure to various operations and practices in shipping and logistics
organisations.
During the sixth semester, each student shall undertake a project to be pursued by him/her
under the supervision of a guide appointed by AMET Business School. Project course shall
carry 100 marks comprising of continuous assessment by the guide (40 marks), evaluation by
an external examiner appointed by university (60 marks) and viva voce by a panel comprising
of an external examiner and internal examiner.
Guidelines for preparing a project report
1. Criteria for selecting the topic for project report: Project can be on any
undertaken on any of major functional areas viz., Accounting Principles, Finance,
Computer Applications, Logistics, Supply Chain Management, Marketing, Human
Resource Management and Operations/Production Management.
2. Preparation of project report:
(a) Title of project work: This should convey general issues that interest
you. The title should not be generic in nature and should imply that the
work is being made to be able to make certain conclusions.
(b) Objectives: Objectives of the report should be clearly mentioned.
(c) Methodology: Students should specify the methodology that they are
going to adopt to carry out the project. The project report can be either
based on primary data collection methods or secondary data collection
methods. If primary data will be used then questionnaires, charts, diagrams
etc., should be employed. In case of secondary data, literature review of
already existing literature on the related topics should be given prime
importance.
(d) Format of report for submission
The full content of the report must be hard bound together so
that the pages cannot be removed/replaced.
The cover of the report must contain title, name of the
candidate, name of the programme and the year of submission.
Text pages should be printed on one side of the paper,
preferably with 1.5 line spacing, and page numbers at the bottom of
each page.
Each chapter should start from a new page.
Separate index sheets should be used for all chapters.
The project report must be around 50 - 100 pages.
The project report should contain the following parts.
a) Title page
b) Certificate from the Guide
c) Acknowledgements
d) Executive Summary
e) Table of contents
f) List of abbreviations used in the report
g) List of illustration and tables
h) Main text(Chapters)
i) Reference material-appendices, glossary, references, bibliography.