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Report of Workshop in Syllabus Updation Of Bachelor in Commerce
(Under the Aegis of the Education Department, Chandigarh Administration)
December 19th
& 20th
, 2012
ORGANISED BY
GOVERNMENT COLLEGE OF COMMERCE AND BUSINESS ADMINISTRATION
SECTOR-42, CHANDIGARH
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Executive Summary
It has been 11 years since the University Grants Commission came out with a Model Curriculum in Commerce, since then no major
Updation have been incorporated in the syllabus of Bachelor in Commerce, thus resulting in an outdated curriculum over these year due
to the varied types of changes that have occurred in the world and especially in the Indian Economy. At the outset this workshop reflects
the urgent need to modify, update and enhance the capabilities of the syllabi of Commerce so as to enable the students to meet the
challenges that are being brought out to them in this ever fast changing environment.
The agenda was very clearly defined to all the participants by emailing to all the subject experts in the Government Colleges of
Chandigarh and the response from each experts was received and compiled by the staff members of GCCBA-42.
The Compiled report was presented to all the experts according to the Time schedule of all the subjects and a brain storming session was
conducted
In the subjects like Banking and Insurance, Indian Economy, Indirect Tax Laws, Business Organization and Management, Organizational
Behavior and Entrepreneurship and Small Business Management the whole syllabus was proposed to be replaced and updated altogether.
For the rest of the subjects the experts brainstormed in almost in all the subjects the syllabus needs to be updated, these updations are
provided in the report in the shape of consensus reports.
The brief of the report was presented to the Chairman of the UBS, Panjab University, Chandigarh Dr. A.K.Vashist, he appreciated and
promised to take up the matter at the level of the whole university and also that the required changes will be deliberated the university at
the earliest.
The participants felt the relevance and importance of this exercise initiated by the Director Higher Education, not to mention the fact that
such an exercise has taken place for the first time wherein opinion of all the faculty members were of the prime importance.
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Subject Wise Committees and List of Participants
DAY ONE 19th DECEMBER, 2012
GROUP CO-ORDINATOR: Dr. Rosy Walia OBSERVER : Dr. Rajiv Salwan AREA/SUBJECT/GROUP: Law
TIME AREA/SUBJECT/GROUP Class GCCBA Participants
PGGC-11 Participants
PGCG-11 Participants
PGGC-46 Participants
PGGC-42 Participants
9.00 a.m. to 10.00 a.m.
1. Commercial & Labour Laws
B.Com-I Ms .Aanchal Malik Ms. Ritu Gupta Mr. Navin Pandhi Ms. Pooja Dr.Kamlesh Bajaj
2. Company Law & Auditing
B.Com-II Mr. Amar Preet Singh Ms. Tejinder Kaur Dr. Pardeep S. Walia Dr. Surinder Kaur
Ms. Paramjit Kaur
GROUP CO-ORDINATOR: Dr. Bikramjit Kaur OBSERVER : Ms. Kamal Preet Kaur AREA/SUBJECT/GROUP: Accounts
TIME AREA/SUBJECT/GROUP Class GCCBA PRESENTER
PGGC-11 PRESENTER
PGCG-11 PRESENTER
PGGC-46 PRESENTER
PGGC-42 PRESENTER
10.00 a.m. to 11.00 a.m.
1. Financial Accounting B.Com-I Dr. Rajiv Salwan Ms. Tejinder Kaur/Ms. Ritu Gupta
Mrs. Meenu Verma
Dr. Uma Narang Dr. Poonam Aggarwal
2. Corporate Accounting B.Com-II Ms. Kriti Mahajan Mr. Manoj Kumar Dr. Nisha Aggarwal
Mr. V. Magesh T.C.Garg & Geetanjali Arora
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GROUP CO-ORDINATOR : Dr. Rosy Walia OBSERVER : Dr. Rajiv Salwan AREA/SUBJECT/GROUP: Finance
TIME AREA/SUBJECT/GROUP Class GCCBA PRESENTER
PGGC-11 PRESENTER PGCG-11 PRESENTER
PGGC-46 PRESENTER
PGGC-42 PRESENTER
11.00 a.m. to 12.00 noon
1. Cost Accounting B.Com-II Ms .Harinder Kaur Mr. Dev Raj Dr. Kamlesh Khosla
Dr. Mukesh Chauhan
Dr. Poonam & Monica Sehgal
2. Management Accounting
B.Com-III Mr. Kamal Preet Kaur Mr. Mohan Lal Sharma/Ms. anupreet
Mrs. Sangam Kapoor
Dr. J.K.Sehgal Dr. Kamlesh Bajaj & Paramjit Kaur
DAY TWO : 20th DECEMBER, 2012 GROUP CO-ORDINATOR : Dr. Rosy Walia OBSERVER : Ms. Vandana Jain AREA/SUBJECT/GROUP: Tax Laws
TIME AREA/SUBJECT/GROUP Class GCCBA PRESENTER
PGGC-11 PRESENTER
PGCG-11 PRESENTER
PGGC-46 PRESENTER
PGGC-42 PRESENTER
9.00 a.m. to 10.00 a.m.
1. Direct Tax Laws B.Com-III Dr. Rajiv Salwan Mr. Rajal Kapoor Naveen Pandhi
Dr. Tanuja Talwar
Dr. Amandeep Kaur
2. Indirect Tax Laws B.Com-II Ms. Sandeep Kaur Mr. Mohan Lal Sharma/Ms. Anupreet
Kusum Ahir Ms. Pooja Sareen
Mr. Namit
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GROUP CO-ORDINATOR : Dr. Bikramjit Kaur Observer: Ms. Subina Syal AREA/SUBJECT/GROUP: MANAGEMENT SUBJECTS
TIME AREA/SUBJECT/GROUP Class GCCBA PRESENTER
PGGC-11 PRESENTER PGCG-11 PRESENTER
PGGC-46 PRESENTER
PGGC-42 PRESENTER
10.00 a.m. to 11.00 a.m.
1. Business Organization & Management
B.Com-I Ms .Kriti Mahajan Ms. Anuradha Dr. Nisha Aggarwal
Mr. Taranjit Kaur
Dr. Mamta Malhotra
2. Functional Management
B.Com-III Ms. Sandeep Kaur Ms. Anupreet Ms. Kusum Ahir
Ms. Preeti/Ms. Geetanjali Arora
Mr. T.C Garg
GROUP CO-ORDINATOR : Dr. Rajiv Salwan OBSERVER : MRS. VANDANA JAIN AREA/SUBJECT/GROUP: ECONOMICS SUBJECTS
TIME AREA/SUBJECT/GROUP Class GCCBA PRESENTER
PGGC-11 PRESENTER PGCG-11 PRESENTER
PGGC-46 PRESENTER
PGGC-42 PRESENTER
11.00 a.m. to 12.00 noon.
1. Business Economics B.Com-II Ms .Sarbjeet Kaur Mr. S.V.Suhkija Kiran Gupta Dr. Neelam Rani
Ms.Preet Kamal
2. Indian Economy B.Com-III Ms .Sarbjeet Kaur -do-
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GROUP CO-ORDINATOR : Mr. Amar Preet Singh OBSERVER : Ms. Harinder Kaur AREA/SUBJECT/GROUP: Functional Management
TIME AREA/SUBJECT/GROUP Class GCCBA PRESENTER
PGGC-11 PRESENTER
PGCG-11 PRESENTER
PGGC-46 PRESENTER
PGGC-42 PRESENTER
12.00 noon. to 01.00 p.m.
1. Banking & Insurance B.Com-II Ms .Subina Syal Ms. Anuradha Mr. Navin Pandhi
Mr. Rippan Grover Dr. Amandeep & Paramjit
2. Entrepreneurship and small business
B.Com-III Ms. Aanchal Malik
Mr. Hans Raj Bansal
Dr. Kamlesh Khosla
Mr. Renu Arora Ms. Monica Sehgal
3. Organizational Behaviour B.Com-III Ms. Aarti Kaushal
Mrs. Meenu Verma
Dr. Uma Narang Dr. Mamta Malhotra
4. Operational Research B.Com-III Dr. Bikramjit Kaur
Mr. Manoj Kumar/Mr. Mohan Lal Sharma
Dr. Mukesh Chauhan/Dr. Uma Narang
Dr. Poonam Aggarwal & Geetanjali
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Report of the Observers on the Proceeding of the Workshop after the Brainstorming Session:
CONSENSUS REPORT OF THE PROCEEDINGS ON 19-12-2012:
Name of the Subject Subject Content which is outdated
Subject Content which is required to be added
Justification for addition or deletion
Other suggestions
Commercial and labour laws
Introductory Framework of I.T. Act should be included.
The Information Technology age has led to the emergence of a dynamic and highly specialized field of law, namely ‘Cyber laws’. The unique features of the internet, particularly, its borderless expanse, rapid technological advancements, anonymity, speed of communication & data transfer have posed multiple challenges to legislators of different countries who strive to adapt their existing laws for application in cyberspace or develop new laws to govern the virtual world.
More marks should be allocated for practical assignments. Multiple choice questions should be introduced to make the syllabus more exhaustive.
Negotiable Instrument Act To be made part of banking and insurance in B.Com-II
Company law and auditing Company Law and Auditing should be made separate
Auditing must be introduced in third year
Practical aspect should be associated with every topic.
Topic of shares and share capital
Already part of corporate accounting
Procedure of Winding up of companies
Financial Accounting Number of hours allocated for 1-6 chapters should be reduced
Repetition of the syllabus already covered in 10+1 and 10+2.
Separate computer labs for commerce department.
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Tally should be made part of the syllabus
To promote computerised accounting
Professional final accounts To promote practical aspect of financial accounting
Corporate Accounting Summer Training program should be introduced
Time allocated for Call on issue of shares and Forfeiture of shares should be reduced
Repetition
Cost Accounting Integral accounting, material losses and scrap. Methods of wage payment and incentive plans Numerical problems of overheads
Repetition, to reduce the over burden.
Practical sessions in cost should be conducted by organising guest lectures
Operating costing and unit costing
Management accounting Corporate Social Responsibility Environment management accounting Innovative sources of finance (including credit rating agencies)
To acquaint students with the practical aspect of management accounting
Case study should be made compulsory. Separate commerce labs should be introduced.
SEBI guidelines Should be introduced in the concerned chapter
Traditional sources of finance Responsibility Accounting
To be replaced by innovative sources. No practical relevance
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CONSENSUS REPORT OF THE PROCEEDINGS ON 20-12-2012:
SUBJECT Subject Content which is outdated
Subject Content which is required to be added Justification for addition or deletion
Business org and Mgt
Export Import Policy Business Ethics Deletion: Export Import Policy to be shifted to Economics Addition: Students need to have knowledge about this as well.
Functional Management
4 P’s of Marketing 7 P’s of Marketing (Product, Price, Physical Distribution, Promotion, Packaging, Positioning, People)
Besides basic 4 P’s of Marketing last 3 P’s too play a major role in Successful Marketing.
Case studies should be made compulsory
Operations Research
Inventory Control Repetition
Replacement theory queuing Theory Simulation All techniques of Game Theory and Sequencing
Banking and Insurance
Whole syllabus restructured Banks: Their types, functions and credit creation,
Management of deposits, Advances and loans in
commercial banks. Central bank—their role, objectives and
functions. Reserve Bank of India and its monetary policy
(only latest), Present structure of commercial banking in
India. Reforms and Indian Banking. Structure, Organisation
and regulation of Indian Money Market and Capital Market.
Introduction to mutual funds. Introduction to merchant
banking. Introduction to Asset Liability Management.
Banking Ombudsman Scheme, Contemporary Issues in
Banking (Core Banking Solutions, E-Banking, Electronic
Transfer of Funds, Internet Banking, ATM’s, Mobile
Banking, Green Banking, Islamic Banking).
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Insurance : Concept, principles and its relevance in
developing country like India. Attitude towards the
insurance cover.
Life Insurance : Nature & use of life insurance—
distinguishing characteristics of life insurance contracts.
Origin and growth of non-life insurance. Salient features of
Insurance Act & IRDA Act. Features of some
policies of life insurance & general insurance. Progress in
privatization of insurance sector. Ombudsman Scheme.
Entrepreneurship and Small Business
Whole syllabus restructured UNIT-I Concept of entrepreneurship- nature and features of entrepreneurship, Theories of entrepreneurship Business Environment-Socio Economic Environment, avenues available at regional level for entrepreneurship The entrepreneur _ Definition, characteristics, Types, Difference between manager & entrepreneur _ Emergence of entrepreneurial class_ woman entrepreneurs, internet entrepreneurship. Innovation and entrepreneurship-Entrepreneurial behavior, entrepreneurial competencies, Entrepreneurial Development Programmes—Their
relevance and achievements; Role of government in
organizing such programmes, Critical Evaluation.
UNIT-II Concept of Economic Activity & Business Activity- Small business- Concept, features, objectives. MSME: As a
Seed Bed of Entrepreneurship, Concept, Plan, Implementation, Initial Strategic Planning,
Product and Marketing Scope, Legal and Tax
consideration, Risk analysis and financial considerations.
Profit Planning in Small Enterprise : Growth Strategies and
diversification.
Concept of business venture.
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Setting up a Business venture- Stages, Location Plant layout Size of Business Unit. Functional Area of Small Business-(Production- Marketing- Finance) . Role of Small Business in the national economy, National
Policies for small business development,
Governmental and Non-Governmental assistance.
Contribution of Commercial Banks in promoting and
servicing small business. Small business and modern
technology.
PRACTICAL WORK Process of establishment of any firm, Project report for
loans to bank.
Case Studies of Successful Entrepreneurs. Basic requirements regarding registration. VAT (Value Added Tax). EPF
Indirect tax laws Whole syllabus restructured UNIT-I
Indirect taxes- introduction, Features of
Indirect Tax, Canons of taxation. Constitutional
validity, Contemporary Issues of Indirect Tax. Central Sales Tax Act—Its features, terms, definitions,
registration of dealer, computation of taxable turnover,
procedure of assessment, Goods of special importance,
filing of returns,
Sales Tax Authorities—its powers and functions, penalty
and appeal.
Value Added Tax.-(conceptual part only)
Customs Act, 1962—An overview of customs duty.
Valuation for customs duty. Assessment. Customs
Procedures-Import and export procedures, warehousing,
duty drawbacks u/s 74 & 75, special provisions regarding
baggage, Prohibitions/restrictions of export & import.
Exemptions.
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UNIT-II
Central Excise Act, 1944—Its meaning, definitions, levy
and collection, classification of goods,
valuations, assessment, payment of duty and removal of
goods, refund of duties, Appeals and Penalties and
CENVAT Credit Rules,
Service Tax-overview, valuation and provisions regarding
registration, payment of service tax, filing of returns, fines
and penalties.
Practical Work :
Filling of forms for registration returns, assessment etc.
Direct tax laws As the subject is composite in nature ,no single chapter can be said to be outdated Wealth tax laws
Knowledge of Financial Bill/ E- Filing/PAN Cards
Change of name of the subject from direct tax laws to
Income tax laws.
Helping students to
understand procedure of
filing return & to understand
the concept in better way
more over it will also helpful
to provide them employment
opportunities.
DEDUCTIONS
chapter should
be transfer to
UNIT-1 TO
UNIT NO. -2
Organisational behaviour
Whole syllabus restructured UNIT-I
Organisation Behaviour : Meaning, characteristics,
approaches to study of OB, Process of behaviour and
morels of OB.
Individual Behaviour : Introduction, factors affecting
behaviour, models of man.
Personality Development : Perception, attitudes and values,
learning behaviour and modifications, Morale,
Motivational Techniques, Leadership.
Emotion – Concept, Dimensions, Emotional intelligence
Stress Management : Meaning, definition, and sources of
stress, coping with stress.
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Cross cultural working environment.
Groups : Group dynamics, Group cohesiveness, Group
development.
Interpersonal behaviour (Transactional analysis) Power and
Politics.
UNIT-II
Organizational Change : Process of change, managing
planned change, resistance to change, approaches
to Managing, Organisational Change, Implication for
performance.
Management of Conflicts : Introduction, definition, types of
conflict situations, causes of conflict, stages of
conflict, conflict management.
Organizational Effectiveness : Meaning, features & need
for organisation development, values in OD,
Steps in OD process, Techniques of OD.
Organisation Development : Meaning, features & types of
organisation culture, functions and
dysfunctions, How to keep culture alive, changing
organisation culture.
Organization Climate—Meaning, features, factors affecting
climate, developing a sound organisation
climate.
Practical Work :
Case Analysis: Referring to Movie scenes, Management Games, role playing, simulation and other psychological testing exercises.
Business economics
1.Business economics:- Break Even Point Profit forecasting for short run
DEFINITIONS on the following topics must be introduced- Def. Of Economics Def. Of Business Economics Def. Of Micro Economics
Because these are studied at 12
th level also.
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national income concepts.- methods & problems of measurement particularly with regard to underdeveloped economies/countries.
Oligopoly market with monopolistic market Definition part is not covered in the given syllabus. This is important from practical point of view of existing markets.
Indian Economy Whole syllabus restructured UNIT-I
Indian Economy : Nature of Indian Economy, The need for
Economic Development, Causes of under
Development, Determinants of development. National
Income of India –Estimates, inter-regional variations
of national income.
Human Resources : Demographic Features of Indian
Population, Size and growth of population and
economic development. Problem of over population.
Population policy.
Agriculture : Features, Agricultural Productivity and
income, Irrigation, Rural indebtedness; Agricultural
marketing and prices; Agricultural finance and Agricultural
policy, Emerging trends in Agriculture in
light of Economic liberalization.
UNIT-II
Indian Economy: Current economic problems and future prospects. Economic reforms. Growth, problems, policies and prospective of large scale and small scale industries. FDI: contemporary issues and problems. Foreign Trade : Contemporary Problems of India’s
International Trade, Composition and direction of
foreign trade, Balance of payment position.
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Proposed Syllabus
Proposed Syllabus of Banking & Insurance:
Existing Syllabus Proposed Syllabus Banks : Their types and functions, Management and Organisational set up of
commercial banks, Impact of
banking reforms on organizational structure of banks (with SBI as model),
Management of deposits,
advances and loans in commercial banks. Central bank—their role, objectives and
functions. Reserve Bank
of India and its monetary policy since 1951.
SYLLABUS FOR BACHELOR OF COMMERCE (GENERAL & HONOURS)
EXAMINATIONS 21
Present structure of commercial banking in India. State Bank of India. Reforms and
Indian Banking.
Structure, Organisation and regulation of Indian Money Market and Capital Market.
Introduction to mutual
funds. Introduction to merchant banking. Introduction to Asset Liability
Management.
E-Banking, Electronic Transfer of Funds, Internet Banking.
Banks: Their types, functions and credit creation, Management of deposits,
Advances and loans in commercial banks. Central bank—their role,
objectives and functions. Reserve Bank of India and its monetary policy
(only latest), Present structure of commercial banking in India. Reforms
and Indian Banking. Structure, Organisation and regulation of Indian
Money Market and Capital Market. Introduction to mutual funds.
Introduction to merchant banking. Introduction to Asset Liability
Management. Banking Ombudsman Scheme, Contemporary Issues in
Banking (Core Banking Solutions, E-Banking, Electronic Transfer of
Funds, Internet Banking, ATM’s, Mobile Banking, Green Banking,
Islamic Banking).
Insurance : Concept, principles and its relevance in developing country like India.
Attitude towards the
insurance cover.
Life Insurance : Nature & use of life insurance—distinguishing characteristics of life
insurance contracts.
Origin and growth of non-life insurance. Salient features of Insurance Act & IRDA
Act. Features of some
policies of life insurance & general insurance. Progress in privatization of insurance
sector.
Insurance : Concept, principles and its relevance in developing country
like India. Attitude towards the
insurance cover.
Life Insurance : Nature & use of life insurance—distinguishing
characteristics of life insurance contracts.
Origin and growth of non-life insurance. Salient features of Insurance Act
& IRDA Act. Features of some
policies of life insurance & general insurance. Progress in privatization of
insurance sector. Ombudsman Scheme.
Practical Work :
Operation of bank account and various documents used, Emergence of e-banking,
case study of UTI, Nonperforming
assets, impact of liberalization of Insurance Sector, Schemes in Life Insurance and
Practical Work :
Operation of bank account and various documents used, Emergence of e-
banking, case study of any bank/mutual funds, Nonperforming assets,
impact of liberalization on Insurance Sector, Schemes in Life Insurance
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Non-Life
Insurance.
and Non-Life Insurance.
INDIAN ECONOMY
EXISTING SYLLABUS PROPOSED SYLLABUS UNIT-I
Indian Economy : Nature of Indian Economy, The need for Economic Development,
Causes of under
development, Determinants of development. National Income of India –Estimates,
inter-regional variations
of national income.
Human Resources : Demographic Features of Indian Population, Size and growth of
population and
economic development. Problem of over population. Population policy.
Agriculture : Features, Agricultural Productivity and income, Irrigation, Rural
indebtedness; Agricultural
marketing and prices; Agricultural finance and Agricultural policy, Emerging trends
in Agriculture in the
light of Economic liberalisation.
UNIT-II
Industries : Growth and problems of major industries–Iron and Steel, Cotton
Textiles, Cement, Information
Technology and Petroleum. Industrial Policy of the Govt. of India. Small Scale
industries—Problems and
policy.
Transport : An elementary exposure, growth and problems of Indian Railway, Road
transport, Air and
water transport.
Foreign Trade : Contemporary Problems of India’s International Trade,
Composition and direction of
foreign trade, Balance of payment position.
Indian Public Finance : Indian Financial System, Taxation structure, Mobilization of
UNIT-I
Indian Economy : Nature of Indian Economy, The need for Economic
Development, Causes of under
Development, Determinants of development. National Income of India –
Estimates, inter-regional variations
of national income.
Human Resources : Demographic Features of Indian Population, Size and
growth of population and
economic development. Problem of over population. Population policy.
Agriculture : Features, Agricultural Productivity and income, Irrigation,
Rural indebtedness; Agricultural
marketing and prices; Agricultural finance and Agricultural policy,
Emerging trends in Agriculture in
light of Economic liberalization.
UNIT-II
Indian Economy: Current economic problems and future prospects. Economic reforms. Growth, problems, policies and prospective of large scale and small scale industries. FDI: contemporary issues and problems.
Foreign Trade : Contemporary Problems of India’s International Trade,
Composition and direction of
foreign trade, Balance of payment position.
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resources for
development, Taxation and fiscal policy.
Economic Planning : Importance of Planning for Economic Development. Salient
features of India’s Five
Year Plans, Priorities, Targets, Achievements and failures, Factors affecting
successful implementation of
plans.
Practical Work :
Structure and Composition of Economic Survey of India, SWOT analysis of any
industry, Case study of
Delhi Metro, Sources of Data available on Internet.
Indian Public Finance : Indian Financial System, Taxation structure,
Mobilization of resources for
development, Taxation and fiscal policy.
Economic Planning : Importance of Planning for Economic Development.
Salient features of India’s Five
Year Plans, Priorities, Targets, Achievements and failures, Factors
affecting successful implementation of
Plans.
Practical Work: Project work on any topic mentioned in above syllabus.
Economic survey. Introduction to secondary data sources.
PAPER : INDIRECT TAX LAWS (Existing Syllabus)
UNIT-I
Central Sales Tax Act—Its features, terms, definitions, registration of dealer,
procedure of assessment,
filing of returns,
Sales Tax Authorities—its powers and functions, penalty and appeal.
Value Added Tax.
Customs Act, 1962—An overview, Levy, Collection & Exemptions from custom
duty, date of
determination of duties & tariff valuation. Prohibitions/restrictions of export &
import, determination of
duty where Goods consist of articles of different rate of duties, warehousing, duty
drawbacks u/s 74 & 75,
Proposed Syllabus: UNIT-I
Indirect taxes- introduction, Features of Indirect Tax,
Canons of taxation. Constitutional validity, Contemporary
Issues of Indirect Tax. Central Sales Tax Act—Its features, terms, definitions, registration of
dealer, computation of taxable turnover, procedure of assessment, Goods
of special importance, filing of returns,
Sales Tax Authorities—its powers and functions, penalty and appeal.
Value Added Tax.-(conceptual part only)
Customs Act, 1962—An overview of customs duty. Valuation for customs
duty. Assessment. Customs Procedures-Import and export procedures,
warehousing, duty drawbacks u/s 74 & 75, special provisions regarding
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special provisions regarding baggage, postal goods.
UNIT-II
Central Excise Act, 1944—Its meaning, definitions, levy and collection,
classification of goods,
valuations, assessment, payment of duty and removal of goods, refund of duties,
Appeals and Penalties and
CENVAT, Service Tax.
Note : The paper setter will consider the changes upto 30th September of relevant
year.
Practical Work :
Filling of forms for registration returns, assessment etc.
baggage, Prohibitions/restrictions of export & import. Exemptions.
UNIT-II
Central Excise Act, 1944—Its meaning, definitions, levy and collection,
classification of goods,
valuations, assessment, payment of duty and removal of goods, refund of
duties, Appeals and Penalties and
CENVAT Credit Rules,
Service Tax-overview, valuation and provisions regarding registration,
payment of service tax, filing of returns, fines and penalties.
Practical Work :
Filling of forms for registration returns, assessment etc.
PAPER: BUSINESS ORGANISATION & MANAGEMENT
A critical evaluation of various definitions of commerce, functions of commerce,
Size of business,
Problems in starting a new business.
Business Objectives, Business Promotions and forms of business enterprise : Sole
Proprietorship,
Partnership, Joint Stock Companies, Public Utilities, Co-operative, Business
Combinations
Foreign Trade : Importance, Import procedure, Exim Policy: Special problems in the
management of foreign trade (excluding trends and composition of foreign trade and
balance of payments), Export
management including documents. Organisation and control of export operations.
Stock exchange and produce exchange markets.
UNIT-II
Nature, process and significance of management, Development of management
thoughts;
Proposed Syllabus:
UNIT-I
A critical evaluation of various definitions of commerce,
functions of commerce,
Size of business
Business Objectives,
Business forms of business enterprise : Sole Proprietorship,
Partnership, Joint Stock Companies, Public
Utilities, Co-operative,
UNIT-II
Nature, process and significance of management, Development of
management thoughts;
classical and new classical systems,
contingency approaches.
Principles of Management, Scientific Management.
Planning : Concept, process and types.
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classical and new classical systems,
contingency approaches.
Principles of Management, Scientific Management.
Planning : Concept, process and types. Decision Making: Concept and Process
Management by objective,
Organizing : Concept, nature, process and significance, centralization and
decentralization.
Staffing : Motivation – Theories – Maslow, Herzberg, McGregor & Ouchi
Leadership – Theories, Styles, Likert’s System Management Communication,
Managerial Control : Concept, process, techniques of control – traditional and
modern.
Practical Works :
Preparation of Letter of credit & bill of lading, Eight Case studies in the following
areas :
Planning, Organisation, Staffing, Communication and Controlling.
Decision Making: Concept and Process Management by objective,
Organizing : Concept, nature, process and significance, centralization and
decentralization.
Foreign Trade : Importance, Import procedure, Export management
including documents. Organisation and control of export operations.
Proposed Syllabus of Organizational Behaviour
EXISTING OB SYLLABUS PROPOSED UNIT-I
Organisations : Meaning, Definitions, Concept and Evolution of Organisations,
Typology of
Organisations, Main theories of organisations, Goal formulation & Types of Goals,
Individual goals &
organizational goals, organizational structure, Elements of organizational process—
Departmentation
delegation, decentralization.
Organisation Behaviour : Meaning, characteristics, approaches to study of OB,
Process of behaviour and
morels of OB.
Individual Behaviour : Introduction, factors affecting behaviour, models of man.
UNIT-I
Organisation Behaviour : Meaning, characteristics, approaches to study of
OB, Process of behaviour and
morels of OB.
Individual Behaviour : Introduction, factors affecting behaviour, models of
man.
Personality Development : Perception, attitudes and values, learning
behaviour and modifications, Morale,
Motivational Techniques, Leadership.
Emotion – Concept, Dimensions, Emotional intelligence
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Personality Development : Perception, attitudes and values, learning behaviour and
modifications, Morale,
Motivational Techniques, Communication, Leadership.
UNIT-II
Groups : Group dynamics, Group cohesiveness, Group development.
Interpersonal behaviour (Transactional analysis) Power and Politics.
Management of Conflicts : Introduction, definition, types of conflict situations,
causes of conflict, stages of
conflict, conflict management.
Stress Management : Meaning, definition, and sources of stress, coping with stress.
Organizational Change : Process of change, managing planned change, resistance to
changer, approaches
to Managing, Organisational Change, Implication for performance.
Organizational Effectiveness : Meaning, features & need for organisation
development, values in OD,
Steps in OD process, Techniques of OD.
Organisation Development : Meaning, features & types of organisation culture,
functions and
dysfunctions, How to keep culture alive, changing organisation culture.
Organization Climate—Meaning, features, factors affecting climate, developing a
sound organisation
climate.
Practical Work :
Case studies in the areas of Individual Behaviour, Personality Development,
Organisation Climate,
Organisation Development, Organisational Effectiveness, Organisational Change.
Stress Management : Meaning, definition, and sources of stress, coping
with stress.
Cross cultural working environment.
Groups : Group dynamics, Group cohesiveness, Group development.
Interpersonal behaviour (Transactional analysis) Power and Politics.
UNIT-II
Organizational Change : Process of change, managing planned change,
resistance to change, approaches
to Managing, Organisational Change, Implication for performance.
Management of Conflicts : Introduction, definition, types of conflict
situations, causes of conflict, stages of
conflict, conflict management.
Organizational Effectiveness : Meaning, features & need for organisation
development, values in OD,
Steps in OD process, Techniques of OD.
Organisation Development : Meaning, features & types of organisation
culture, functions and
dysfunctions, How to keep culture alive, changing organisation culture.
Organization Climate—Meaning, features, factors affecting climate,
developing a sound organisation
climate.
Practical Work :
Case Analysis: Referring to Movie scenes, Management Games, role playing, simulation and other psychological testing exercises.
21
Proposed Syllabus of Entrepreneurial and Small Business
EXISTING SYLLABUS OF ESB PROPOSED SYLLABUS OF ESB UNIT-I
Concept of Entrepreneurship : The Entrepreneur : Definition, nature, and
characteristics of
entrepreneurship : Emergence of entrepreneurial class including women
entrepreneurs : Theories of
entrepreneurship : Socio-economic environment and the entrepreneur.
Characteristics of Entrepreneur Leadership, Risk taking, Decision making and
business planning.
Innovation and Entrepreneurship, entrepreneurial behaviour and motivation.
Entrepreneurial Development Programmes—Their relevance and achievements;
Role of government in
organizing such programmes, Critical Evaluation.
UNIT-II
Small Business as a Seed Bed of Entrepreneurship : Concept of business venture.
The start-up process :
Concept, Plan, Implementation, Initial Strategic Planning, Product and Marketing
Scope, Legal and Tax
consideration, Risk analysis and financial considerations. Profit Planning in Small
Enterprise : Growth
Strategies and diversification.
Finance Management in current operations and expansion of capital.
Role of Small Business in the national economy, National Policies for small business
development,
Governmental and Non-Governmental assistance.
Contribution of Commercial Banks in promoting and servicing small business. Small
business and modern
technology.
Governmental Policies and formalities in setting up a unit. Basic requirements
regarding registration,
Excise, Sales Tax, Factory Act, SSI exemptions.
Practical Work :
Process of establishment of any firm, Project report for loans to bank, Form for
registration under Sales
UNIT-I Concept of entrepreneurship- nature and features of entrepreneurship, Theories of entrepreneurship Business Environment-Socio Economic Environment, avenues available at regional level for entrepreneurship The entrepreneur _ Definition, characteristics, Types, Difference between manager & entrepreneur _ Emergence of entrepreneurial class_ woman entrepreneurs, internet entrepreneurship. Innovation and entrepreneurship-Entrepreneurial behavior, entrepreneurial competencies, Entrepreneurial Development Programmes—Their relevance and
achievements; Role of government in
organizing such programmes, Critical Evaluation.
UNIT-II Concept of Economic Activity & Business Activity- Small business- Concept, features, objectives. MSME: As a Seed Bed of
Entrepreneurship, Concept, Plan, Implementation, Initial Strategic Planning, Product and
Marketing Scope, Legal and Tax
consideration, Risk analysis and financial considerations. Profit Planning
in Small Enterprise : Growth Strategies and diversification.
Concept of business venture.
Setting up a Business venture- Stages, Location Plant layout Size of Business Unit. Functional Area of Small Business-(Production- Marketing- Finance) . Role of Small Business in the national economy, National Policies for
small business development,
Governmental and Non-Governmental assistance.
Contribution of Commercial Banks in promoting and servicing small
business. Small business and modern
technology.
22
Tax.
PRACTICAL WORK Process of establishment of any firm, Project report for loans to bank.
Case Studies of Successful Entrepreneurs. Basic requirements regarding registration. VAT (Value Added Tax). EPF
Working Papers of the Workshop:
B.COM I
Commercial and Labour Laws Name of the Faculty
Subject Content which is outdated
Subject Content which is required to be added Justification for addition or deletion
Ms. Ritu Gupta /PGGC-11
The WTO and Multilateral Trade Agreements -Anti-dumping Countervailing and Safeguard
The WTO has attracted attention worldwide, from governments to commoners, industrialists
23
Measures-The Dispute Settlement Understanding- Indian Foreign Trade (Development and Regulation) Act,1993 - India's International Trade Regime and the WTO.
to peasants, economists to environmentalists. Students should take cognisance of the challenges posed by cross-border issues and attempt to identify the relevant competition problems.
Overview of Foreign Investment - Regulatory Framework for Issue of Capital to Non-residents - Foreign Financial Institutions - ADR, GDR & EURO Issues.- Regulatory Guidelines - Increasing Internationalisation of Capital Markets
The trend towards the internationalisation of financial markets has gained impetus during the last two decades, driven mainly by the sophistication in IT and capital market participants (borrowers, investors and financial intermediaries), greater co-operation between financial regulators. These concepts reduced capital barriers across national boundaries and the liberalisation of capital markets in emerging economies.
Electronic Contracts (Computer, Software and Cyber)Legal response to Information Technological Process - Electronic Trade and related Practices - Computer, Electronic and Cyber Contracts - Applicable Substantive Contract Law Principles - Firming up of these Contracts - Risk Allocation - Enforcement of Cyber Contract
The Information Technology age has led to the emergence of a dynamic and highly specialized field of law, namely ‘Cyber laws’. The unique features of the internet, particularly, its borderless expanse, rapid technological advancements, anonymity, speed of communication & data transfer have posed multiple challenges to legislators of different countries who strive to adapt their existing laws for application in cyberspace or develop new laws to govern the virtual world.
Environment and Industrialisation: Concern for Environment in Corporate Industrial Investment- Environmental Conditions for Establishment of Factories - Environment Clearance Certificate - Procedure - Protection needed against Industrial Hazards etc International Environmental Principles and Trade Laws a) International
Environmental Management has entered the Boardrooms, factories and business premises with economic, social and legal consequences. Both Domestic and International environmental norms and standards have great impact on the enterprises’ competitiveness in both domestic and foreign markets. Students
24
Environmental Principles and their Application. b) Trade and Environment - Case Law - WTO - Climate Change.
must be acquainted with Environmental Laws applicable on industries.
Dr. Kamlesh Bajaj-PGGC-42
Contracts made through electronic signatures (Information technology Act 2000)
To provide knowledge of rules for Legal persons entering contracts through electronic signatures.
Ms. Aanchal Malik/ GCCBA-42
Chapters/legal terms need to be simplified
Undergraduate level students face difficulty to understand the terms.
Negotiable instrument act need to be deleted from the syllabi of commercial law of B.Com I
More suitable to be the part of Banking and Insurance of B.Com II
Legal Moots of under graduate level can be added ( simulated court proceedings which involves participation in oral arguments)
Enables the students to understand and resolve business related legal problems.
Case studies
To cultivate interest for the subject in students.
Factory/ industrial visits To understand the practical implication of the theoretical knowledge they are getting in the classes.
Annexure 2
1 2 3 4 5 6 7 8
Subject teaching/Class/
Name of the Faculty
List of
Employment
Avenues in the
Subject.
Capabilities/skills
which are required
for employment as
mentioned in
column no.2
Specialization
Areas ( What
are the areas of
specialisation
for Higher
Education)
Research
Avenues where
students can
undertake the
research
Projects
List of
Community
work/Social
Projects that the
students can
undertake for
welfare of the
society.
List of Field Work that
can be undertaken in
various Institutions to get
Field work as a practical
experience.
Any other
suggestions
25
1.) CLL/ B.Com I/Ms. Ritu Gupta
After studying further at graduation level(LLB) and pursuing LL.M one can go into • Corporate lawyer • teaching, • research, • consulting, • practising CS • legal process outsourcing • Solicitor • Tax Advisor • legal advisor in various govt. non-govt. org.
They must have knowledge of aspects of contract law, tax law, accounting, securities law, bankruptcy, intellectual property rights, licensing, and the laws specific to the business of the corporations that they work for.
Bachelor of General Law / Bachelor of Academic Laws / Bachelor of Busi. Law / Master of Law - Labour, Capital and Law/Master of Business Law
Arbitration Law, Central Excise and Custom Law, Company Law , Competition Law, Consumer Protection , ,Cyber Laws , Direct Taxes Law, Environmental Law , Evidence Law ,Indirect Taxes Law , Intellectual Property Law , Labour Mgt. Relations, Mercantile Law, , Property Law, Public Interest Litigation and Labour Law ,Torts
To explore fresh and emerging initiatives in business issues that takes one beyond the regime of command and control to include alternative and supplementary efforts. The objective is essentially to find out possible approaches that take care of the ethical, environmental concerns and people’s concerns while accommodating business and commercial interests. • Case Study with Ethical Dilemmas, etc.
To aware people about consumer protection act, RTI Helping in Filing.
Nil
2.) CLL/ B.Com I/Dr. Kamlesh Bajaj
Self-employment; Agents /Agencies for Legal persons; Factories as safety officers
Making & enforcing of contracts with various legal persons
Law relating to contracts; Labour Laws
Labour laws; Consumer courts
Adherence to laws relating to Health, Safety & Welfare of workers,
Visit to Factories, Consumer courts.
26
Employment Of women & Young Persons
3.)Commercial and labour Laws/ B.Com I/ Ms. Aanchal Malik
Chartered Accountant, Company Secretary, Lawyers, Businessman/Self-employment, legal advisors, judicial officers, law officers in banking and insurance sector, arbitrators, law career in defence services, law teachers.
Communication skills, sense of justice, politically conservative, honesty, sincerity, decision making ability, Skill in interpersonal relations, wit, courage, eloquence, leadership, service bent of mind and professional zeal.
Chartered Accountant, Company Secretary, B.A. L.L.B, L.L.B, L.L.M
To meet the contingencies in different spheres of life like business, factories and industries. To ensure that whether the public is aware of legal matters or not
Follow and appreciate future legal developments in commercial areas such as to impart knowledge about RTI Act, CPA, Contract Act, Industrial dispute redressal machinery, provisions/ rights available to the factory workers, etc.
By applying conceptual framework drawn from case laws and legislation to analyse business problems; the students will be able to identify and evaluate the practical actions required for resolving legal and dispute issues in industries; by analysing the quality of work life the factory workers are getting.
Subject: Company Law and Auditing Class: B.Com-II
Name of Faculty Subject Content which is outdated Subject Content which is required to be added Justification for addition or deletion
Ms. Tejinder kaur PGGC-11
Practical implication of the subject is required More clear and interesting way to understand the matter
Mr. Amar Preet Singh Sijher GCCBA-42
Company Law should be separated from Auditing
Auditing must be introduced in third year All over the country this has been followed.
27
Dr. Pardeep S. Walia PGGCG-11
Dr. Surinder Kaur PGGC-46
Dr. Kamlesh Bajaj PGGCG-42
Role & importance of Credit Rating Agencies for issuers and investors. (Mgt.A/Cing.)
Financial statement analysis for segment wise Financial statements. (Mgt.A/Cing.)
Contracts made through electronic signatures (Information technology Act 2000) (CLL)
Mandatory requirement; ratings are very important for raising funds from national markets & FDI.
Segment wise reporting mandatory for diversified companies.
To provide knowledge of rules for Legal persons entering contracts through electronic signatures.
Subject: Company Law and Auditing Class: B.Com-II
1 2 3 4 5 6 7 8
28
Faculty Name
Subject teaching/Class
List of Employment Avenues in the Subject.
Capabilities/skills which are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the research Projects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Ms. Tejinder Kaur PGGC-11
Company Law and Auditing
Can act as assistant to a company secretary, can act as broker, can open her/his own company
Knowledge of company law and auditing
company secretary
Research project can be taken of any topic of company law and auditing of a company form of organisation
The people at large can be educated regarding key rules governing companies and what precautions they need to take before entering into contract with the company. Rights of a shareholder can be taught
Every content of a company law and auditing can be used to know the practical implication of the subject matter
For internal assessment practical experience should be given weight age
Mr. Amar Preet Singh Sijher GCCBA-42
Company Law and Auditing
C.S, CA, Law, Banks
Companies Act 1956 CS CA IAS Banking, Insurance
Company meetings, Auditing role in Companies
Form Companies, LLP and assist people in filing returns
Industrial visit, visit SMEs
50% Internal and 50% external Objective type paper
Dr. Pardeep S. Walia PGGCG-11
Company Law and Auditing
Dr. Surinder Kaur PGGC-46
Company Law and Auditing
Dr. Company Law
29
Kamlesh Bajaj PGGCG-42
and Auditing
Annexure-I Compiled Report of Cost Accounting
Name of Faculty Subject Content which is outdated Subject Content which is required to be added
Justification for addition or deletion
Dr.Dev Raj Jat (PGGC – 11) NIL Unit Costing Important for all types of organisation
Operating Costing Important for Service sector which is the dominant sector nowadays
Dr Kamlesh Khosla (PGGCG-11)
As syllabus of cost accounting is very vast, Three chapters of elements of cost should be cons iced into one & old methods of payment like HALSEY, ROWAN etc should be omitted.
Latest contemporary topic like ABC costing
should be in detail.
More relevant and practical
Harinder Kaur (GCCBA – 42) Service Costing To acquaint students with the basic concepts used in costing of the services by the service sector.
Responsibility Accounting and Divisional Performance – Advantages and Disadvantages of Divisionalisation, Concept of Responsibility Accounting. Responsibility Performance reporting; Techniques of Performance Evaluation; Divisional Performance Measurement – Financial Measures of Performance; Return on Investment (ROI) VS Residual Income (RI); Non-financial performance measures; Transfer pricing methods.
To make students understand the ways evaluation of performance of responsibility centres which would be helpful in appropriate decision making of the concern.
Strategic Cost Management – including techniques of strategic cost management like TQM, Benchmarking, Activity Based
To survive in the era of Globalisation and liberalisation, organisations have simultaneous focus on cost reduction
30
Management, Six Sigma, Kaizen Costing, Balanced Scorecard, etc.
and strengthening an organisational strategic position. So students should be acquainted with the concepts of strategic cost management to survive in such a world of competition.
Annexure-II
Compiled Report
1 2 3 4 5 6 7 8
Name of Faculty
Subject teaching/Class
List of Employment Avenues in the Subject.
Capabilities/skills which are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the research Projects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Dr.Dev Raj Jat (PGGC – 11)
Cost Accounting B.Com II
All manufacturing units and service sector
Proper knowledge of costing concepts
CMA(ICWA) All manufacturing units and service sector can be studied for their cost related aspects
Students can be given projects to find out the cost of different articles of daily use and compare it with their respective prices
Students can be given projects to find out the cost and costing practices of various manufacturing & Service Undertakings in and around Tri-city.
__________
Dr Kamlesh Khosla (PGGCG-11)
Cost Accounting (B.Com – 2)
Cost Accountant
Accounting and
analysing skill
31
Harinder Kaur (GCCBA – 42)
Cost Accounting (B.Com – 2)
CA, CS, Accountant, Accounts Executive, Costing Manager, Manager (Finance), Financial Analyst, Supply Chain Controller, Budget Planner, Corporate Planning, Cost Auditor, Teaching.
Knowledge of accounting concepts Knowledge of costing concepts. Professional competence. Adaptability to change. Knowledge about various laws.
C A CS ICWA MFC MBA(finance/Banking/ Cost and Mgt Accounting) M.Com
Study of various companies should be done regarding preparation of their cost sheets, regarding their inventory control system.
Students should be given projects to prepare cash budget of their pocket money.
To get training under professional Chartered Accountants as a part of summer training for gaining practical and professional experience.
Nil
INDIRECT TAX LAWS B.COM-II
Name of the Subject Teacher
Subject Content which is outdated
Subject Content which is required to be added
Justification for addition or deletion
Mr. Namit Outdated Laws Regular changes during the year should be inducted in the syllabi as and when the laws are amended. This’ll enhance professional competence amongst students.
Goods and Service Tax (GST) Though not yet implemented in India but it is highly essential to acquaint students of indirect tax with GST which will be implemented sooner
32
or later.
Amendments As in taxation there are many amendments being done by the Government of India during a given financial year so it becomes important to update the students with that so that it may help them in their higher studies in the field as well as in professional courses like CA/CS/ICWA.
Filling of Forms , Assessment procedures If filling of forms and other technical procedures are inculcated in the in the academic course content from which the exam is carved out , it would help the students to get an industry level exposure at an early stage.
Ms Kusum Ahir Theory Portion of each Act should be limited to basics.
More of Practical Problems (Numerical Protion) of Central Sales Tax, Excise Tax, Custom Laws and Value Added Tax should be introduced.
Theory is repetetive in most of the chapters. Practical Problems will let the students aware about practical situations and problems faced by businessmen and so weightage of Practicals should be increased.
Mr Mohal Lal Sharma Contents which are ambiguous
Customs Act, 1962—An
overview, Levy, Collection &
Exemptions from custom duty,
date of determination of duties &
tariff valuation.
Prohibitions/restrictions of
export & import, determination
of duty where Goods consist of
articles of different rate of duties,
warehousing, duty drawbacks u/s
74 & 75, special provisions
regarding baggage, postal goods.
Customs Act, 1962—An overview of customs
duty. Valuation for customs duty. Assessment.
Customs Procedures-Import and export
procedures, warehousing, duty drawbacks u/s
74 & 75, special provisions regarding baggage,
postal goods. Prohibitions/restrictions of export
& import. Exemptions and Remissions.
Sequence of contents is not coherent which is must for proper understanding of the Act.
Service Tax (extent of coverage
is not specified) Contents must be specified ‘’Service Tax Act’’ is a voluminous Act, Extent of
coverage must be specified
Value Added Tax (extent of
coverage is not specified) Contents must be specified Extent of coverage must be specified
33
CENVAT(context of term is not
clear) CENVAT Credit Rules Term should be used in this context
Ms Sandeep Kaur In Excise, CST and Customs—Electronic maintenance of Records and e-filing of return should be added.
It is compulsory for the students to know how to maintain e-records of indirect taxes.
In Syllabus following topics are not clear:- VAT- How much, not mentioned whether practicals and other chapters are included in the syllabus because questions are asked from Introduction and Registration only? CST- Valuation of CST and Goods of special Importance is not mentioned in the syllabus but questions are asked. EXCISE- Warehousing and Excise & Small Scale industries is not mentioned but questions are asked.
It will make the syllabus more particular because only basics are emphasized in this subject otherwise the syllabus is vague regarding these topics.
Unit –I and Unit-II are not in equal proportion. It needs to be revised.
In Unit-I theory portion is more as compared to Unit-II.
Goods and service tax (GST) GST is one of the important topics of tax, although not yet implemented but should be made part of the syllabus.
Ms Pooja Sareen Whole syllabus need to be
revised after the introduction of
GST from April 2013s.
1. Goods and Service Tax- Conceptual view
2.Goods and Service Tax- Practical Implication
GST is the tax on goods and services under one
head. This proposed system will have the dual
system. Central GST and state GST. In Central
GST Customs, Excise and Service Tax will come.
In state GST VAT/ Sales tax will come. So, after
the introduction GST whole syllabus need to be
revised.
34
35
1 2 3 4 5 6 7 8
Subject teaching/Class/Teacher’s Name
List of Employment Avenues in the Subject.
Capabilities/skills which are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the research Projects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Indirect Tax Laws / B.Com II/ Mr Namit
CA/CS/Tax practitioner/Tax Lawyer/ICWA/Auditors
1.Professional Competence 2. Due Care while working under pressure of deadlines 3. adaptability to change 4. Professional skills such as communication, problem solving.
1.Service Tax 2.Customs 3.Excise 4.VAT 5. Sales Tax
1. Revenue Department (Ministry of Finance) as interns. 2. Various MNC’s as Trainees 3. Working under Professionals like CA/CS
1. Awareness camps regarding benefits of paying tax on time. 2. Acquainting small scale dealers on removal procedures.
Regular visits to registered tax practitioners office in the area and Revenue Department offices relating to excise / customs / service tax.
Providing extra reading study journals to acquaint students with the ever changing Tax environment.
Indirect Tax Law/B.Com.II/ Ms Kusum Ahir
Excise and Taxation Officer/Business
Competitive Exams Taxation E-filling of Returns ,Tax Calculations etc of the Companies manufacturing products selling in domestic as well as Foreign Market
B.Com-II/ Indirect tax laws/Ms Sandeep Kaur
IAS, Excise & Taxation Officer, SSC, CA, CS, ICWA, lawyer, Customs department
Concept clarity, knowledge of taxation policies, knowledge Updation, problem solving ability, explicit.
Excise, customs, service tax, sales tax, VAT, Cenvat
Working under CA/CS Insurance companies banking companies
Imparting knowledge regarding benefits of electronic maintenance of records to small scale industrialists.
Collection of data from various companies. Steps taken by Govt. to check tax evasion.
36
Creating Awareness of various tax holidays and concessions in rural industries. Arrange Tax Experts who can take general public problems through various mediums like video-conferencing.
Indirect tax Laws/B.Com.II/Mr Mohan Lal Sharma
Industry, Consultancy Firms, Law firms
Specialising in any
particular area of indirect
tax with a focus on
particular industry sector
1.Legal 2.CS 3.CA 4.CMA
Research and
interpret new
government
concessions, grants
or tax legislation
Can Guide and advise small traders on tax matters/filing of returns etc. for better compliance and preventing tax evasion
visit to Central excise department, sales tax department, any tax lawyer or business firm to see the working
Ms Pooja Sareen Tax Consultants
Management Executives
Accounts Executives
Junior Accountants/Auditors
Book Keepers
Entrepreneurship/Own Business
Conceptual Skills
Organisational Skills
Technical Skills related
with the job
Marketing Skills
Managerial Skills
Analytical Skills
Commerce (M.Com.) Business Economics (M.B.E) Finance Control (M.F.C.) Economics (M.A.) CA/ICWA/CS Financial Analyst (C.F.A.) Law (LLB) Masters in Business Administration
Business
Accounting and its
changing trends
Small and Big Tax
Reforms
A tax response to
pay problem
Analysis of
Taxation system
Taxation and
entrepreneurship
Automatic Lifetime Income as a Path to
Taxation and its
impact on society
Indirect Taxes
and its impact on
consumers
Value Added
Tax – its impact
and implication
Taxation-
Comparison with
other countries
Filling of Returns of
Excise, Service tax ,
VAT, Customs and
CST.
Visit to Manufacturing
or trading units to
study their taxation
methods
Visit to CESTAT
(Customs Excise and
Service Tax
Authorities)
B.Com(professional) course should be started.
37
(M.B.A.) Bachelor of Education (B.ED.) Foreign Trade Marketing Competitive Examinations like Banking SSB/Air Force Accounts Civil Services Life Insurance Corporation Combined Defence Services Stock Market insurance
Retirement Income Security Taxation and benefits to society
Financial
Accounting and its
implication
Business
Information Systems
and Accounting
E-Commerce and
its emerging trends
Blogs, Websites and
Business
Improvement
Event based
Marketing -
Emerging trends
38
Management Accounting & Business Finance B.Com III
Name of Subject Teacher Subject Content which is outdated Subject Content which is required to be added Justification for addition or deletion
Dr. kamlesh bajaj Role & importance of Credit Rating Agencies for issuers and investors. (Mgt.A/Cing.)
Mandatory requirement; ratings are very important for raising funds from national markets & FDI.
Financial statement analysis for segment wise Financial statements. (Mgt.A/Cing.)
Segment wise reporting mandatory for diversified companies.
Ms. Sangam Kapoor Responsibility Accounting Corporate Social Responsibility Responsibility Accounting has no practical relevance. Its important to understand the concept of CSR to understand social accounting.
Mr. Mohan lal Contents are relevant and contemporary at this level
none none
Ms .kamalpreet kaur Briefing of chapters like sources of finance ,aim& scope of finance function ,financial planning, SEBI guidelines for raising company finance, accounting for bonus shares.
As these chapters are relevant for theoretical purpose only & these are repetitive in nature.
Role of management accountant in enhancing corporate governance.
Since it is mandatory requirement for all companies to ensure corporate governance in their published accounts. Students should have knowledge about this concept. Moreover it will give ethical awareness among students in
39
management accounting context.
TAX implications on capital budgeting decisions.
IT will give more relevant base for evaluating large capital expenditure proposals.
Management Accounting & Business Finance B.Com III Annexure-II
1 2 3 4 5 6 7 8
Subject teacher
List of Employment Avenues in the Subject.
Capabilities/skillswhich are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the researchProjects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Dr.kamlesh Bajaj
Corporate sector in general ; Financial Cos. Banking & Insurance sector
Analysis of Financial statements, security analysis
Business Finance; Financial Mgt. ; Security Analysis ;
Stock Markets; Security Rating Analysis; Mutual Funds & Finance companies
Social responsibility of corporate sector
Financial companies; Banks & Insurance sector companies; Mutual Funds; Stock markets.
Ms. Sangam kapoor
Financial Manager/Financial Advisor/Financial Consultant/Auditor
Management of finances
MBA(Finance), Chartered Accountant, Company Secretary
Corporate Sector, Banks, Universities and the institutions they are associated with.
Assist different business houses in various projects undertaken by them for the welfare of society. Help budding entrepreneurs by providing them financial guidance.
Use of various software packages to obtain Projected financial statements.
Compulsory training for students in corporate sector.
40
Mr .Mohan lal
Corporate Sector, Banking and financial Sector
Deep
understanding
of financial
analysis
techniques and
financial
decision
making process
MBA CMA CA
Banks, Financial Institutions and Investment Analysts
Impart basic knowledge to non finance persons
Those who wish to specialise in management Accounting or Business Finance can undertake three to four weeks practical training with investment consultants or corporate houses
Ms kamalpreet kaur
Finance manager
(corporate finance,
project finance),
equity analysts,
portfolio manager,
treasury manager, cost
and management
accountant, stock
broker and investment
analyst, financial
planner, lecturer in
school(+1,+2) and
colleges ,universities,
business advisor,
financial controller,
financial service
provider ( venture
capital, leasing, credit
rating, auditor),
Merchant banker,
stock analyst, project
manager, human
resource accounting
Understanding
of basic
principles of
accounting and
management
(concepts and
conventions),
updated
knowledge of
Indian &
international
accounting
standards &
financial
services, capital
budgeting
techniques, cost
of capital
estimation, ratio
analysis in
making inter-
firm
comparisons
M.com
,MFC,B.com
,MBA(FINAN
CE),CA,ICWA,
CS,PGDFS,
CERTIFICATE
COURCE in
stock market
operations.
DIPLOMA IN
INVESTMENT
MANAGEME
NT,
,DIPLOMA IN
FINANCIAL
MANAGEMN
T,
Chartered
financial
analyst by
ICFAI
Recent trends in
financial reporting
& analysis of
financial statements
of various
companies using
various management
accounting tools,
recent developments
in management
accounting
practices,
Perceptions of
investors about
various financial
services like venture
capital ,lease
financing, Corporate
web reporting.
Comparative
analysis of firms,
market trading, price
level accounting and
human resource
accounting
Students can undertake social projects like ENVIRONMENT MANAGEMENT ACCOUNTING, Recent trends in Corporate social responsibility. Moreover Students can guide small scale entrepreneurs about financial planning , tax implications on financial planning, project appraisal, preparation of annual reports.
VISITS to certain small scale industries as well as companies in city for gaining practical knowledge about use of accounting information given in financial statements for decision making purposes& evaluation of various financial decisions from management accounting perspective, case studies on various topics like cash flow analysis ,investment appraisal, financial
There should be COMMERCE LAB in colleges which provides practical knowledge about commercial documents like journal, cash book etc, company documents prospectus ,MOA ,AOA & annual reports ,project reports& similar other documents used in banks& income tax departments & latest accounting softwares used in market. Moreover IT should be continuously updated by students. INTERACTIVE sessions with resource persons from various institutes about annual report preparation & interpretation of such information during academic session should be made & A TRAINING program for giving knowledge about latest accounting software
41
reporting. Stock market trading , price level accounting can also be part of field work.
used by various companies in order to promote computer based accounting & decision making should be introduced.
B. com III Direct Tax Laws
Name of Faculty Subject Content which is outdated Subject Content which is required to
be added
Justification for addition or deletion
NAVEEN PANDHI
Knowledge of Financial Bill/ E-
Filing
Helping students to understand
procedure of filing return
Dr. Rajiv Salwan The Syllabus is complete in itself as
it an Act and nothing can be deducted
Practical projects like E-Filling and
Preparation of PAN card etc.
It will help students to under stand the
concept in better way more over it
will also helpful to provide them
employment opportunities.
Dr. Tanuja Talwar
Mr. Rajal Kapoor As the subject is composite in nature ,no single chapter can be said to be outdated
More Practical work should be added
ie additional weightage should be
assigned to practical work
Helpful in generating employability skills
42
Annexure-II
1 2 3 4 5 6 7 8
Faculty Name
Subject teaching/Class
List of Employment Avenues in the Subject.
Capabilities/skills which are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the research Projects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Naveen Pandhi
B. com III Direct Tax Laws
Tax Return Preparer
Knowledge of Financial Bill/ E- Filing
Chartered Accountancy
Tax Consultants
Filing of return of Gen public/senior citizens/
Helping people in PAN application
Visit to Income Tax office
Visit to Institute of Chartered Accountants of India
Dr. Rajiv Salwan
Direct Tax Laws
Tax return preparer, Tax Consultant and Planner
Complete Knowledge of Subject especially practical part
Chartered Accountant, Tax consultant,
Modernization
& more
simplification
in system and
Area from
where the
Govt. can
increase it Tax
income
Preparation of PAN Cards of different people including their own. Helping people to file their Income Tax return
Few visits to Income Tax office and sometime students must visit to Tax Consultants
Fifteen Days
Practical
training should
be included in
the syllabus
during summer
vacations
Dr. Tanuja Talwar
Direct Tax Laws
Tax Return Preparer, tax consultants, ITO etc(through competitive
Practicle knowledge of income tax
Different types of Assessments.
43
exams)
Mr. Rajal Kapoor
Direct Tax Laws
Students can choose career as income tax consultants and can work as income tax return preparers
Additional qualification of LLB or diploma in respective field/practical knowledge
Taxation laws itself is a very wide field
Taxation law
Students can atleast help in the completion of income tax returns of employees/senior citizens/other persons who do not have knowledge in this field
Wealth tax should be deleted from the syllabus so that more concentration can be laid on income tax
Name of the Teacher
Subject Content which is outdated
Subject Content which is required to be added Justification for addition or deletion
Anuradha
Nisha Aggarwal
Mamta Malhotra
Too lengthy, repetitive
Case study of Indian companies,Management activities, deletion of repetitive chapters especially 3
rd year
Kriti Mahajan Manufacturing and Service
Sectors. Indias experience of globalization, and
privatization, Multinational corporations and Indian
transnational
Case studies Recent changes and developments in organisation and management
Students need to have knowledge about these areas as well. Case studies will provide students with practical knowledge about various problems that occur in organisations and how the managers handle them.
44
1 2 3 4 5 6 7 8
Subject teaching/Class
List of Employment Avenues in the Subject.
Capabilities/skillswhich are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the researchProjects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Anuradha
Nisha Aggarwal
Can get job in corporate sector
MBA along with computer knowledge
Marketing, Finance, HR, Production
Work as Management trainee during vacations in corporate sector
Mamta Malhotra
45
Subject: Corporate Accounting
1 2 3 4 5 6 7 8
Subject teaching/Class Corporate
Accounting
List of Employment Avenues in the Subject.
Capabilities/skillswhich are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the researchProjects
List of Community work/Social Projects that the students can undertake for welfare of
List of Field Work that can be undertaken in various Institutions to get Field work as a practical
Any other suggestions
Geetanjali Arora/ T.C. Garg Calls on issue of Share Capital, Forfeiture and Reissue of Shares
Not actually practiced by the companies these days.
Profit prior to Incorporation Irrelevant in today’s context
Manoj Kumar Nil Computerised Accounting For Corporate Sector
Every company is using Computerised accounting so it is necessary for the students to have a little bit of exposure of Computerised Accounting.
Nisha Aggarwal
V. Magesh
Kriti Mahajan Tally Computerised Accounting
Companies are maintaining computerised accounts. Hence it becomes necessary for the students to have knowledge about computerised accounting and various software’s used for the purpose.
46
the society. experience.
Geetanjali
Arora
Corporate
Accounting
Manoj Kumar
Corporate
Accounting
Accountants Accounting Research
Computerised Accounting Data Analysis Statistical Techniques
M.Com M.Phil Ph.D CA CMA
Annual Accounts of various companies can be studied for various aspects.
Annual Accounts of various companies can be studied for various aspects including CSR activities
Field work can be undertaken as regards different companies in and around Tri-city. Even the Annual Reports can be downloaded in the Commerce Lab of College
Nisha Aggarwal
Corporate
Accounting
Can Teach, Can get job in Banking, insurance, corporate sector
MCOM/MBA/ CA/CS/ ICWA along with Computer Knowledge
Accounting and Finance, Banking,
Practical training in Banks, insurance sector, or in corporate sector during vacations. Computer Training
47
V. Magesh
Corporate
Accounting
In both public and private sectors where accounts are being prepared.
Practical knowledge in the subject and Accounting software expertise of course not part of syllabi
Chartered Accountant, Company secretary, Actuary practice, ICWAI
In Inbound and outbound merger and acquisition
Not relevant as the subject is technical
Projects on Financial literacy can be taken in order to create financial awareness in the society.
Computer based accounting packages such as SAT, WINGS for must be part of the syllabi .There is gap between syllabi and industry expectation.
Kriti Mahajan
Corporate
Accounting
Accountant
Staff Selection
Commission
IAS , state civil
services
Lecturership
Knowledge
Practical training
Analytical ability
Chartered
accountancy
Company secretary
IFRS
Risk management
Financial statement
analysis
Credit management
Portfolio
management
Visit to
companies to
study annual
accounts
Detail study
of financial
statements
should be
made
compulsory
for gaining
practical
knowledge
48
Performa-2 Financial accounting
Faculty name Subject Name Employment Avenues
Skills required
Specialisation Avenues
Research avenues
In what way community work can help your subject
Specific projects/ community work to be undertaken
Any other suggestion
Mr. V.Mangesh
Financial Management for B.Com-II
In public and private sectors where accounts are being prepared.
Practical knowledge in the subject and Accounting software expertise of course not part of syllabi
Chartered Accountant, Company secretary, Actuary practice, ICWAI
In Inbound and outbound merger and acquisition
Not relevant as the subject is technical
Projects on Financial literacy can be taken in order to create financial awareness in the society.
Computer based accounting packages such as SAT, WINGS for must be part of the syllabi .There is gap between syllabi and industry expectation.
Ms. Tejinder Kaur
Can act as Accountant in any organisation
Basic knowledge of accounting
M.B.A. in finance
Research work can be done in universities
Any organisation where accounts are not systematic students can help to make them systematic.
Accounts of a shipping company, Accounts of braches of a business, Accounts of insurance company, Hire Purchase accounting, leasing, Consignment, Joint venture, Partnership firm, Final accounts, Investment account, Accounting for packages and containers, Departmental accountings
For internal assessment practical experience should be given weight age.
49
Ritu Gupta Teaching Accountant, CA Cashier Auditor Finance Executive Banker Banks Budget Planning Business Consultancies Foreign Trade Industrial Houses Inventory Control Investment Banking Marketing Merchant Banking Working Capital Management Treasury and Forex Department
Numerical Ability Intelligence Quotient Reasoning Ability Quantitative Aptitude Knowledge of various related national and international laws Knowledge of Accounting Standards.
M.Com C A MFC MBA(finance/Banking/ Cost and Mgt Accounting) M.Com. Cost Control and Control Accounts / Corporate Accountancy /Advanced Accountancy /Accounting and Finance / Accounting and Taxation / Accounting and Auditing /Accountancy and Business Statistics
Corporate reporting, Governance structures of accounting, Environmental and social aspects of a/cing, A/cing in developing economies, Approaches to mgt control, Mgt. A/cing techniques, Public sector A/cing Busi.& shareholder value, Corporate financial mgt. Taxation
To explore Environmental and social aspects of a/cing,
To undertake training in accounting work in firm
Nil
DR. Rajiv Salwan/Ms. Vandana Jain
Teaching Accountant, CA Cashier Auditor Finance Executive Banker Banks Budget Planning Business Consultancies Foreign Trade Industrial Houses Inventory Control Investment Banking
Numerical Ability Intelligence Quotient Reasoning Ability Quantitative Aptitude Knowledge of various related national and international laws Knowledge of Accounting Standards.
M.Com C A MFC MBA(finance/Banking/ Cost and Mgt Accounting) M.Com. Cost Control and Control Accounts / Corporate Accountancy /Advanced Accountancy /Accounting and
Corporate reporting, Governance structures of accounting, Environmental and social aspects of a/cing, A/cing in developing economies, Approaches to mgt control, Mgt. A/cing
To explore Environmental and social aspects of a/cing,
To undertake training in accounting work in firm
Nil Teaching Accountant, CA Cashier Auditor Finance Executive Banker Banks Budget Planning Business Consultancies Foreign Trade Industrial Houses Inventory Control Investment Banking
Numerical Ability Intelligence Quotient Reasoning Ability Quantitative Aptitude Knowledge of various related national and international laws Knowledge of Accounting Standards.
M.Com C A MFC MBA(finance/Banking/ Cost and Mgt Accounting) M.Com. Cost Control and Control Accounts / Corporate Accountancy /Advanced Accountancy /Accounting and
Corporate reporting, Governance structures of accounting, Environmental and social aspects of a/cing, A/cing in developing economies, Approaches to mgt control, Mgt. A/cing
To explore Environmental and social aspects of a/cing,
To undertake training in accounting work in firm
Nil Teaching Accountant, CA Cashier Auditor Finance Executive Banker Banks Budget Planning Business Consultancies Foreign Trade Industrial Houses Inventory Control Investment Banking
Numerical Ability Intelligence Quotient Reasoning Ability Quantitative Aptitude Knowledge of various related national and international laws Knowledge of Accounting Standards.
M.Com C A MFC MBA(finance/Banking/ Cost and Mgt Accounting) M.Com. Cost Control and Control Accounts / Corporate Accountancy /Advanced Accountancy /Accounting and
Corporate reporting, Governance structures of accounting, Environmental and social aspects of a/cing, A/cing in developing economies, Approaches to mgt control, Mgt. A/cing
To explore Environmental and social aspects of a/cing,
To undertake training in accounting work in firm
Nil Financial
Accounting
Chartered
accountant,
Lectureship,
Accountant
in Private
Firms,
IAS
,PCS,
Banking
sectors,
clerical
grade,
Company
Secretary ,
teaching
Knowledge
of basic
principles ,
rules &
regulations,
Practical
training ,
Knowledge
to work with
computers
including
accounting
software.
CA,
Manageme
nt & Cost
Accountan
t, Financial
Planner,
Financial
Manager,
IAS, State
civil
services
exam
IFRS,
Accounting
standard ,
credit
managemen
t , Risk
Managemen
t, working
capital
analysis,
capital
structure of
companies
Tally
SAP
Data from financial
institutions, business
firms etc Collaboration
of institutions with
industry will help to
convert theoretical
knowledge of the
students in practical
applications.
Case study , analysis
of financial statement ,
Ratio analysis ,
training during
summer vacations.
Practical training in the industry during summer vacations must be part of the syllabus.
50
Marketing Merchant Banking Working Capital Management Treasury and Forex Department
Finance / Accounting and Taxation / Accounting and Auditing /Accountancy and Business Statistics
techniques, Public sector A/cing Busi.& shareholder value, Corporate financial mgt. Taxation
Marketing Merchant Banking Working Capital Management Treasury and Forex Department
Finance / Accounting and Taxation / Accounting and Auditing /Accountancy and Business Statistics
techniques, Public sector A/cing Busi.& shareholder value, Corporate financial mgt. Taxation
Marketing Merchant Banking Working Capital Management Treasury and Forex Department
Finance / Accounting and Taxation / Accounting and Auditing /Accountancy and Business Statistics
techniques, Public sector A/cing Busi.& shareholder value, Corporate financial mgt. Taxation
profession(
school,
college,
university
level)
1 2 3 4 5 6 7 8
Name of the teacher
Subject teaching/Class
List of Employment Avenues in the Subject.
Capabilities/skills which are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the research Projects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
S P Sukhija
Business Economics BCom II
Banks, Companies, Govt. Jobs. Management field Public Sector jobs
Writing skills, Command of the subject, Computing skills Managerial skills, Intellectual skills
MCom, MBA Insurance Sector Stock Market
Colleges Universities Corporate Sector Public Sector
Surveys on Economic status of people living in a particular area. Surveys on Education, health, prices etc
There is plenty of scope. Price fixation by public companies like transport, electricity. Survey on demand or
51
supply of particular product in an area.
Ms sarbjeet kaur
BUSINESS
ECONOMIC
S
BUSINESS
ECONOMIST, GOVT.
ECONOMIST,LECTU
RER OR SCHOOL
CADER
JOBS,INSURANCE,I
AS,IES
UNDERSTANDI
NG OF BASIC
CONCEPTS OF
MICRO AND
MACRO
ECONOMICS
Mcom, MBA,
MA
(ECONOMICS).
MBE.
MARKETS,
DEMAND,
MULTIPLIER
BUSINESS
TYCOONS
CAN
PROVIDE
US THE
RELEVANT
DATA.
VISITS TO
CERTAIN
COMPANIE
S AND
FIRMS
subject Subject Content which is outdated Subject Content which is required to be added
Justification for addition or deletion
Business economics law of demand. utility analysis.
Introduction to business economics Because these are studied at 12th
level also. These topics should be in brief and less number of lectures should be devoted to it. Introduction is must for every subject.
Indian economy Human resource and economic development Features of population growth. Land reforms. Cultivation tenure system. Irrigation and transport. Agriculture part
BUDGET :- formulation and presentation process .
These topics should be deleted because these are not so essential for students of commerce. Agriculture part is vast as far as students of commerce and business are concerned.
52
B.COM III ENTREPRENEURSHIP AND SMALL BUSINESS ANNEXURE 1
Name of the faculty Subject Content which is outdated
Subject Content which is required to be added
Justification for addition or deletion
Dr. Kamlesh Khosla/ PGCG-11
Topic like motivation leadership as they are taught in other subjects. They should be deleted from this subject
Micro Finance and Self Help Group should be added.
More relevant and practical
Ms. Monica Sehgal/PGGC-42 Certain topics like Leadership, Motivation, Financial Mgt, Marketing Mgt, Product Mgt are repetitive
Already studied in previous classes
Ms. Aanchal Malik/ GCCBA-42
Chapter related to management functions like planning, decision making, risk taking, leadership, motivation
Repeated content- already done in 12
th class and B.Com I so only brief
material is required to correlate the management functions with entrepreneurship.
Chapter related to financial management
Repeated content- as part of management accounting
Chapter related to marketing management
Repeated content-as part of functional management
Case studies of successful entrepreneurs Updates the knowledge of the students
Visits to small enterprises To identify and understand the problems faced by small entrepreneurs while setting up small scale units.
4) Mr. Hansraj Bansal/PGGC-11
UNIT-II Sales Tax
UNIT-I Restructuring:- Concept of entrepreneurship- nature and features of entrepreneurship, Theories of entrepreneurship Business Environment-
Redesigning and restructuring, keeping in view the career option of student to become entrepreneur
53
Socio Economic Environment. The entrepreneur _ Definition, Types, Difference between manager & entrepreneur _ Emergence of entrepreneurial class_ woman entrepreneurs. Success stories of any five first generation entrepreneurs, Innovation and entrepreneurship-Entrepreneurial behavior, entrepreneurial motivation, entrepreneurial competencies, UNIT-II Concept of Economic Activity & Business Activity- Small business- Concept, features, objectives. MSME, Setting up a Business venture- Stages, Location Plant layout Size of Business Unit. Functional Area of Small Business- Production- Marketing- Finance Basic requirements regarding registration. VAT (Value Added Tax). EPF
5) Ms. Renu Arora
54
ANNEXURE 2
1 2 3 4 5 6 7 8
Subject teaching/Class
List of Employment Avenues in the Subject.
Capabilities/skills which are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the research Projects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Dr. Kamesh khosla/ PGCG-11
Financial Analyst
Self Employment
Entrepreneurial
&innovation
skills
Micro Finance Govt and Banking
projects
Rural
Development
agencies and
poverty
alleviation
porgrammes
NGOS and
rural
development
agencies
Case studies
and field
work
Ms. Monica Sehgal/PGGC-42
Ms. Aanchal Malik/ GCCBA-42
Entrepreneur/ Self
employment- sole
proprietor or
partnership,
Administrator
Initiative,
leadership,
courage, risk
taking,
foresightedness,
organizational
ability, patience,
decision making
capability,
communication
skills, sense of
justice and
responsibility.
M.B.A, P.G.D.B.A,
P.G.D.B.M, Post
graduate programme in
Entrepreneurship
management (Xavier
School of Management-
Jamshedpur-6 mth
course), Certificate
programme in
entrepreurship
development and
management(CPED)-
SCDL, Certificate
course in entrepreurship
development and
Studying the
problems faced by
budding
entrepreneurs(men
and women
entrepreneurs) and
steps taken up by the
government to
overcome these
problems
By guiding the
prospective
women
entrepreneurs
and
handicapped
people about the
opportunities
and avenues
available in the
market to earn
their livelihood
Invitation to
successful
entrepreneurs in
the institution to
impart
knowledge to the
students.
Forming
entrepreneurial
cell in order to
impart practical
knowledge to the
students.
55
management(CCED)-
SCDL, Certificate
course on basic
managerial skills for
potential managers and
entrepreneurs(Xavier
Institute of
Management,
Bhubaneswar)
Mr. Hansraj Bansal/PGGC-11
Setting up his own small business venture to become Entrepreneur
Initiative Leadership; Risk Taking, Organing Decision Making, Business Planning
Management Finance Accounting
MSME, KVI Retail Business Agro based industry Food Processing
Consumer Awareness
Market Survey Registration of SSI Success stories of Entrepreneurs in Locality
Interactions with Bankers, CAs-Tax consultants-entrepreneurs.
Ms. Renu Arora/ PGGC-46
56
Subject teaching/Class: Banking and Insurance, B.com II year
Name of Teacher Subject Content which is outdated
Subject Content which is required to be added
Justification for addition or deletion
Mr. Naveen Pandhi
Projects on banking Helping students to understand various financial products and functioning of banking system in India
Ms. Subina Syal
New policies, programs, initiatives of RBI
and IRDA Students must be given more knowledge of the latest efforts and initiatives of RBI and IRDA as the focus is only on the constitution and functions and their efforts and initiatives as regulators has not been included.
Ombudsman Scheme – Grievance Redressal Mechanism
Students must know about the customer grievance redressal mechanism been constituted for the banking and insurance as it forms a very important part of these sectors.
Emphasis on the innovations in the products and services in the banking and insurance sector
More emphasis should be on the products and services as they form the basis for the success and growth of the respective sectors.
Inclusion of more statistical data It is very important for the students to be aware about the statistical details of the various important components of the banking and insurance sector.
Practical Training Practical training can be given by making students visit the banks and the insurance companies so that they know the work environment and also learn the practical usage of the basic services provided by them. Also they
57
must be encouraged to use the online and mobile services so that they can have a better understanding and take more interest in the subject.
Stock Markets This can be excluded as it is already being taught in detail in Business Organisation and Management in Ist year.
58
1 2 3 4 5 6 7 8
Name of Teacher Subject
teaching/Class
List of Employment Avenues
in the Subject.
Capabilities/skills
which are required for
employment as
mentioned in column
no.2
Specialization Areas (
What are the areas of
specialisation for
Higher Education)
Research Avenues
where students can
undertake the
research Projects
List of Community
work/Social
Projects that the
students can
undertake for
welfare of the
society.
List of Field
Work that
can be
undertaken
in various
Institutions
to get Field
work as a
practical
experience.
A
n
y
o
t
h
e
r
s
u
g
g
e
s
t
i
o
n
s
Mr. Naveen Pandhi Banking and
Insurance/
B.com II
Banking Job
Insurance adviser
Small research
projects based on
locality or
institutions to study
insurance and
banking habits of
the people
Saving account
opening to
illiterates,
Encouraging and
spread of
information
regarding various
financial products
Visiting
different
types of
bank to
understand
their
working
Ms. Subina Syal Banking and
Insurance/
B.com II
Bank Analyst, Relationship
Manager, Insurance
Manager, Credit & Risk
Manager,
Marketing & Sales Manager,
Loan Counsellors and Sales
Officers,
Credit Analyst,
Investment Banker,
General and Operation
Manager,
Honesty, Technical
Competence, Mental
calibre,
Resourcefulness,
Loyalty, Skill of inter-
personal relations,
Financial knowledge
Insurance Management,
Financial Services,
Legal Aspect of
Banking and Insurance,
Risk Management,
Advanced Banking.
Marketing of
Banking or
Insurance Products
and Services,
Financial
Performance of
Selective Banks or
Insurance
Companies, Risk
Analysis in
Insurance or
Help in bringing
the innovative
products and
services in the
banking and
insurance sector,
improving the
performance of
banking and
insurance by
implementing the
Visits to the
banks,
Making the
students
open their
own bank
accounts
and filling
up of
various
forms for
59
.
Name of the Teacher
Subject Content which is outdated
Subject Content which is required to be added Justification for addition or deletion
Anuradha
Nisha Aggarwal
Mamta Malhotra
Too lengthy, repetitive
Case study of Indian companies,Management activities, deletion of repetitive chapters especially 3
rd year
Kriti Mahajan Manufacturing and Service
Sectors. Indias experience of globalization, and Students need to have knowledge about these areas as well.
Accountant and Auditor, Loss
Control Specialists, Loan
Officers, Personal Financial
Advisors.
Banking, Marketing
of Mobile Banking
and Online Banking
services.
various economic
policy and banking
reforms.
using
banking
services,
expert’s
visits from
insurance
sector
enlightening
the students
on the
various
insurance
policies and
their
benefits.
60
privatization, Multinational corporations and Indian
transnational
Case studies Recent changes and developments in organisation and management
Case studies will provide students with practical knowledge about various problems that occur in organisations and how the managers handle them.
1 2 3 4 5 6 7 8
Subject teaching/Class
List of Employment Avenues in the Subject.
Capabilities/skillswhich are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the researchProjects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Anuradha
Nisha Aggarwal
Can get job in corporate sector
MBA along with computer knowledge
Marketing, Finance, HR, Production
Work as Management trainee during vacations in corporate sector
Mamta Malhotra
Kriti Mahajan Self employment
Jobs in MNC’s
Managers in
private and public
undertakings
Initiative
Knowledge
practical training
knowledge of laws of
land
All functional
and operational
areas in
management
Small and
Medium Size
Enterprise
Work life balance
Foreign direct
investment
Community
experience shared
by entrepreneurs
Case studies of working
of organizations
Case studies of ways of
dealing with various
situations by managers
61
Venture capital
FUNCTIONAL MANAGEMENT B.COM-III
Name of the Subject Teacher
Subject Content which is outdated
Subject Content which is required to be added
Justification for addition or deletion
Mr T.C. Garg/Geetanjali Arora
Pricing – significance, factors affecting price, pricing strategies
Important aspect of marketing has been totally ignored.
Ms Kusum Ahir Marketing Strategies like Market Penetration, Market Development,Product Development etc.
Important Part of Marketing Management.
4 P’s of Marketing 7 P’s of Marketing (Product,Price,Physical Distribution, Promotion, Packaging,Positioning,People)
Besides basic 4 P’s of Marketing last 3 P’s too play a major role in Succesful Marketing.
Ms Sandeep Kaur
Marketing of Services, Market Segmentation, targeting and positioning should be included.
It is important to study these concepts as a student of marketing.
Strategic Role of HRM should be included. HRM should be made more wider by merging it with production by including total Quality management, Quality Circles etc.
It will help students to understand HRM, and is useful concept in higher studies also.
Syllabus is very wide, there is no specialisation in any of the four areas.
None of the four areas are explained in detail. Units can be broadly divided into major two areas to make it more comprehensive.
Case studies should be made compulsory There is repetition of certain topics in HR such as Recruitment and Selection, Training and
62
Development, so at graduation level case studies will make it more attractive and practical and it will add to the importance of subject.
FUNCTIONAL MANAGEMENT B.COM-III
1 2 3 4 5 6 7 8
Subject teacher List of Employment Avenues in the Subject.
Capabilities/skills which are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the research Projects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
Ms Kusum Ahir
HR/Marketing Manager
Human Resource Management / Marketing Skills and Team Management or leadership qualities
MBA (HR/Marketing)
Companies/ Insurance Companies/Banks
1.Consumer awareness activities 2. Lectures on Entrepreneurship ,marketing skill, leadership to the Small Scale Traders and emerging Entrepreneur
Companies/ Insurance Companies/Banks
Summer Training/Project Reports on working (e.g. marketing strategies of Company) should be made compulsory.
Ms Sandeep Kaur
Managerial, Executive, teaching, IAS
All managerial qualities.
Human resource management, marketing management, production management, strategic management.
All companies be it service, manufacturing, large, medium or small scale industry etc.
Consumer awareness, industrial visits to know quality control measures, Sharing experiences of successful entrepreneurs with new and struggling entrepreneurs through video-
Interaction with the successful entrepreneurs. Study of consumer behaviour Study of new issues in HR and Marketing
63
conferencing or case studies etc.
OPERATIONAL RESEARCH (B.COM III) TABLE: RESULTS FOR OPERATIONAL RESEARCH
SUBJECT TEACHER Subject Content which is outdated
Subject Content which is required to be added
Justification for addition or deletion
Dr. Bikramjit Kaur Syllabus is slightly unevenly distributed
Topics on All methods of Game Theory Processing in Job through more than Two
Machines Replacement Decisions, Decision Analysis or Queuing Theory can be added
Will enrich the subject knowledge
Dr. Mohan Lal / Mr. Manoj Kumar
Syllabus is slightly unevenly distributed
Replacement Decisions, Decision Analysis or Queuing Theory can be added
Will enrich the subject knowledge
Practical Class Outlines: Case studies Field Work that can be undertaken in Construction companies, Transport companies, Retailing and Banking/Financial Sector Name of the Faculty:Dr. Bikramjit Kaur Mobile No.: 8146312026 E-Mail Id : [email protected]
Subject teaching Employment Avenues of the Subject
Capabilities that are required to get the employment
Specialization Avenues
Research Avenues
In what way community work/projects can help your subject
Specific projects/Community work to be undertaken
Any other suggestion
OPERATIONAL RESEARCH
*Jobs in productions Undertakings,
Knowledge OF MATHS & STATS and cost accounting
- RESEARCH ANALYSIS,
Logistic management
Companies & Community
Case studies &
64
Name of the Faculty: Mohan Lal Sharma/Manoj Kumar Mobile No:9888989927/9888237733
*OR analyst * Assist in development & implementation of policies & programmes in other areas of Govt. *Help business to improve manufacturing operations & logistics *Lectureship *MBA *Research work undertaking * Computer & Mathematical occupations
Knowledge of different methods Like econometrics Practical training Knowledge of other functional and operational management Subjects.
LOGISTICS STUDY, RISK MANAGEMENT, & FORECASTING SYSTEM
Inventory control analysis Assignment, Sequencing problems Decision making process Reporting management
experience & if they share their Information’s ( data information)
Survey work
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Subject teaching/Class
List of Employment Avenues in the Subject.
Capabilities/skills which are required for employment as mentioned in column no.2
Specialization Areas ( What are the areas of specialisation for Higher Education)
Research Avenues where students can undertake the research Projects
List of Community work/Social Projects that the students can undertake for welfare of the society.
List of Field Work that can be undertaken in various Institutions to get Field work as a practical experience.
Any other suggestions
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Email id:[email protected] [email protected]
Operations Research/ B.Com.III
In the present form subject does not offer any job opportunities but is helpful to those who wish to do management course after graduation
Operations research analysts must have degrees in other technical fields, such as engineering, computer science, mathematics, and physics.
Graduate Diploma in Operational Research from ORSI MA (OP-research) from DU
Exposure in the organisations which uses these techniques e.g. inventory policies, CAD/CAM for project control and LP packages
Can imbibe data orientation in their neighbourhood while taking decision in day to day life.
Construction companies, Transport companies, Retailing and Banking/Financial Sector