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SJCC/B.Com. Travel & Tourism/3 & 4 Sem/2015-16/P-1

St. Joseph’s College of Commerce

An Autonomous Institution affiliated to Bangalore

University Dedicated to Excellence with Relevance

St. Joseph’s College, Bangalore was established in 1882 by the French Missionary Fathers for the purpose of imparting higher education. In 1937, the management of the College was handed over to the Jesuits, a worldwide Religious order going by the name


„Society of Jesus‟. The college and its sister institutions are now managed by the Bangalore Jesuit Educational Society (Regd). A department of Commerce was established in the College in 1949. In 1972, this department became an independent college by the name St Joseph‟s College of Commerce.

Since its inception as an independent institution, the College has shown growth and progress in academics, co-curricular and extra – curricular activities. Besides, there has been a constant effort made by the College to acquire excellence in


every aspect of good education. Currently it stands re-accredited to the National Assessment and Accreditation Council (NAAC) with an „A‟ grade. In February 2010, the College was recognized by the UGC as a “College with Potential for Excellence”.

The College aims at the integral formation of its students, helping them to become men and women for others. Though it is a Christian minority institution, the college has been imparting liberal education to the students of all denominations without any discrimination. St. Joseph‟s College of Commerce is


affiliated to Bangalore University and became autonomous in September 2005. The motto of the college is „Fide et Labore‟ or „Faith and Toil‟ and the college attempts to inculcate the motto in every student through its various courses and programmes.

The College is committed to providing quality education to its students. It offers Bachelor of Commerce and Bachelor of Business Administration, three year Under Graduate Degree programmes and


Master of Commerce a two year Post Graduate programme. Highly qualified staff members, excellent infrastructure of the college like spacious classrooms, a good library and computer lab facilities helps to promote academic excellence.

GOALS OF THE B.COM COURSE

1.To provide conceptual knowledge and application skills in the domain of Commerce studies.

2.To provide knowledge and skills in almost all areas of business to be able to meet expectations of


business and to handle basic business tasks, thus equipping a student to take up entry – level jobs in different sectors of commerce, trade and industry.

3.To sharpen the students‟ analytical and decision making skills.

4.To develop the students with professional and academic inputs to adapt to the requirements of the changing travel, tourism and hospitality industry.

5.To facilitate students to acquire skills and abilities to become


competent and competitive in order to be assured of good careers and job placements.

6.To develop entrepreneurial abilities and managerial skills in students so as to enable them to establish and manage their own business establishments effectively.

I.ELIGIBILITY FOR ADMISSION :

Candidates who have completed the Two year Pre – University course of Karnataka State or its equivalent are eligible for admission into this course.


II. DURATION OF THE COURSE:

The course of study is 3 years of Six Semester. A candidate shall complete his/her degree within six (6) academic years from the date of his/her admission to the first semester.


III. MEDIUM OF INSTRUCTION:

The medium of instruction shall be English.

IV.ATTENDANCE:

a. A student shall be considered to have satisfied the requirement of attendance for the semester, if he/she has attended not less than 75% in aggregate of the number of working periods in each of the subjects


compulsorily.

b. A student who fails to complete the course in the manner stated above shall not be permitted to take the end semester examination.

V. COURSE MATRIX:

Refer page no 7 – 8

VI.TEACHING AND EVALUATION:

M.Com/MBA/MFA/MBS/MTA graduates with B.Com, B.B.A & BBS as basic degree from a recognized university


are only eligible to teach and to evaluate the subjects including part – B subjects of III and IV semesters (excepting languages, compulsory additional subjects and core Information Technology related subjects) subjects mentioned in this regulation. Languages and additional subjects shall be taught by the graduates as recognized by the respective board of studies.

VII. CONTINUOUS INTERNAL ASSESSMENT AND SUBMISSION:

CONTINUOUS INTERNAL


ASSESSMENT (CIA):

Internal assessment for each course is continuous, and dates for each test are notified well in advance. The HOD of each department coordinates the Internal Assessment procedure. The Continuous Internal Assessment test commences after 3 weeks from the start of the semester. All answer scripts of CIA are returned to the students.


CIA consists of the following:

Sl. Internal Weig1. Unit Test/Snap 10

Assignment/Presentation/

3.Written Test:There is one mid- 30

NOTE:The student has to appear for all the components of the Continuous Internal Assessment.

*For sports students 10 marks of the C.I.A. will be evaluated by the Director of sports.

Each Teaching faculty is required to maintain a record of


the Continuous internal Assessment marks and make entries of the same in the ERP software.

VIII.END SEMESTER EXAMINATION:

The End Semester Examination will be conducted at the end of each semester. The duration and maximum marks for the End Semester Examination is 3 hours and for 100 marks. At the time of publishing the results the weightage will be out of a maximum of 50 marks.

IX.MINIMUM FOR A PASS:


An UG student has to get a minimum of 40% marks in each subject in the ESE and 40% aggregate. The aggregate for a pass in each subject is 40% which includes CIA & ESE. The minimum CGPA to qualify for the B.Com degree is 2.00 and a pass in all subjects.


X.CLASSIFICATION OF SUCCESSFUL CANDIDATES:

GRADING SYSTEM

The modalities and operational details of the Grading/ credit system are as follows.

1.Papers are marked in the conventional way for 100 marks.

2.The Percentage obtained by a student is multiplied by the standard grade to obtain the Product.

3.The Total of the Products of


all the subjects is divided by the total of all the Credits. This gives the average grade point.

4.For the sake of more common understanding the weighted average is then converted into grades as follows:

THE GRADE CHART

Grad80 & O 6 Distinctio First

Class 70 – A+ 5 Excellent First 60 – A 4 Good First 50 – B 3 Average Second 40 – C 2 Satisfacto Pass Belo RA 0 To Re- Fail

Total Points =


Credits x Grade obtained. CGPA = Total Grade Points

÷ Total Credits.The Minimum CGPA to qualify for the B.Com. Degree is 2.00 and

a pass in all subjects.


XI.PATTERN OF QUESTION PAPER:

Question Paper Pattern: (3 Hours duration, Max. Marks: 100)

Conceptual /Multiple Sect Analytical 5 marks × 20

Sect Essay 15 marks × 45 Compulsory question/ Total 100

XII.REVALUATION, RETOTALING and IMPROVEMENT:

There is provision for Revaluation, Re-totaling and Improvement within two weeks of the publication of the results.


Revaluation: Only a student who has scored a minimum of 25% marks in the ESE is eligible to apply for revaluation. The application has to be submitted to the office of the COE within 3 weeks of the publication of the semester results. Fifty percent of the fee will be refunded to the candidate if the candidate on revaluation obtains fifteen or more marks than what was scored in the previous exam. If the student scores more than twenty additional marks on revaluation, the entire fee will be returned. An External Examiner who was not part of


the Board of Examiners for the regular valuation will value such papers. After revaluation, the higher of the two marks shall be awarded to the student.

Re Totaling: There is also provision for re-totaling of marks if the application is made within 3 weeks of the publication of results with the prescribed fee.

Provision for Improvement: A candidate, who desires to improve his /her End Semester Examination marks, has to first withdraw his/her original End


Semester Examination marks. The student will be awarded whatever marks he/she obtains in the later appearance even if they are less than the marks awarded previously.


B.COM – TRAVEL & TOURISM COURSE STRUCTURE

SEMESTER SCHEME OF EXAMINATION

CORE SUBJECT

S SEMESTER – III

Subj Title of

Lectu

Marks

Total

GradCI E

C2 Corporate 05 5 5 10 05C2 Financial 04 5 5 10 04C2 Service 03 5 5 10 03C2 Marketing 04 5 5 10 04

Total 16 2 2 40 16 C2 Field visit / 10 02

SEMESTER – IV


Subj Title of

Lectu

Marks

Total

GradCI E

C2 12 Cost 05 5 5 10 05C2 12 402

Tourism Operatio

04 50

50

100

04C2 12 Business 04 5 5 10 04C2 12 404

Financial

03 50

50

100

03Total 1 2 2 40 16

C2 12 405

Internship /

100

02CIA – Continuous Internal Assessment

ESE – End Semester Exam


B.COM – COURSE STRUCTURE SEMESTER SCHEME OF EXAMINATION

LANGUAGES

Se

Subj

Title of

Lec Ma Total

Grad

Hrs per

CI EC2 Kann 03 5 5 10 03C2 Hindi 03 5 5 10 03C2 12

Additiona

03 50

50

100

03C2 14 3GE

General Engli

03 50

50

50

04

C2 Frenc 03 5 5 10 03Total 09 1 1 3 10C2 Kann 03 5 5 1 03C2 Hindi 03 5 5 1 03C2 12

Additiona

03 50

50

10

03C2 14 4GE

General

03 50

50

100

04

C2 Frenc 03 5 5 1 03Total 09 1 1 3 10


CIA – Continuous Internal Assessment ESE – End

Semester Exam

FOUNDATION COURSES

Se

Subj

Title of the

Lecture

GradIV C2 12

4ESEnvironment

1 1


SEMESTER – IIIC2 12 301: CORPORATE

ACCOUNTING

Objective:To acquaint students with Accounting Standards and with the advanced concepts relating to a Corporate Entity

Module - 1: Company Final Accounts 20 HrsMeaning – Preparation of Trading and Profit and Loss Account – P/L Appropriation A/C – Treatment of Special Items relating to Company Final Accounts – Depreciation –


Interest on Debentures– Tax – Dividends – Interim – Proposed – Unclaimed Dividend– Managerial Remuneration – Commission after charging such commission - Preparation of Balance Sheet, as per schedule VI (Latest amendment of companies act )

Module - 2: Amalgamation, Absorption and External Reconstruction 20 HrsAmalgamation in the nature of Merger, Amalgamation in the nature of Purchase – Calculation of Purchase Consideration - Journal


Entries and Ledger Accounts in the Books of the Vendor Company - Incorporating Entries in the books of the New Company– Pooling of Interest Method and Purchase Method - Finding out Goodwill or Capital Reserve – Preparation of Balance Sheet as per Accounting Standards 14. – Simple problems.

Module – 3: Internal Reconstruction 15 Hrs Meaning – Objective – Procedure – Forms of Reduction – Reorganization through surrender of shares – Sub Division and consolidation of shares –


Accounting Arrangement – Journal Entries–Balance Sheet after Reconstruction.

Module – 4: Valuation of Goodwill 10 Hrs Valuation of Goodwill-Need for Valuation, Various factors to be considered while valuing Goodwill-methods of valuing Goodwill - Years purchase of average profits, Capitalization method, Annuity method-Super Profits method.


Module – 5: Valuation of Shares 10 Hrs Need for valuation-Methods of valuation of shares-Valuation of partly paid up shares, preference shares.

Skill Development:(These activities are only indicative, the Faculty member can innovate)

1. To study the various kinds of mergers and acquisitions that takes place in the world of business.

2. To identify companies which have amalgamated as per


merger method and purchase method.

3. To collect Balance sheets of various companies and calculate the purchase consideration.

Books for Reference: B. M. Lal Nigam & G. L. Sharma:

Advanced Accountancy.

Jain & Narang: Corporate Accounting.

M. A. Arunachalam & K. S Raman: Advanced Accountancy.

Maheshwari: Advanced Accountancy Vol.I & II.

Rup Ram Gupta: Advanced Accountancy.


S. N. Maheshwari: Corporate Accounting.


SEMESTER – IIIC2 12 302: FINANCIAL

MANAGEMENT

Objective:

To give insight into investment, financing and dividend decision making and composition of different securities in the total capital structure.Module - 1: Financial Management 4 Hrs

Finance Function – Aims of Finance Function – Financial Management– Goals of Financial Management –


Financial Decisions.

Module - 2: Cost of Capital: 12 Hrs

Meaning – Computation of Cost of Capital – Cost of Equity – Preference – Debt – Cost of Retained Earnings – Weighted Average Cost of Capital.Module - 3: Financing Decisions

10 Hrs

Meaning of Capital Structure – Optimum Capital Structure – Factors determining Capital structure – Leverages-Operating leverage – Financial leverage and combined leverage-Problems.


Module - 4: Investment Decisions 20 Hrs

Capital Budgeting – Meaning – Significance – Capital Budgeting process – Payback period – ARR – Net present values – IRR Method– Profitability Index and Capital Rationing – Concepts only.

Module - 5 : Dividend Decisions 4 Hrs

Meaning – Types of dividend policies – Factors influencing dividend policy – Forms of dividends.Module 6 : Liquidity Decisions


10 Hrs

Working capital: Meaning – Concepts of working capital – Factors influencing Working Capital requirement – Components of working capital – Profitability/Liquidity trade off.Cash Management: Meaning – Importance – Factors affecting cash balances – Motives of holding cash – Objectives of cash management– Problems and means of cash management.


Receivables Management: Meaning – Purpose – Determinants – Tools for receivables management – Ageing schedule.Inventory Management: Meaning and Importance – Cost of holding inventory – Tools – EOQ – Fixing different inventory levels – ABC analysis – FSN – VED – JIT – Periodic inventory valuation – Perpetual inventory valuation (concepts only).Skill Development:

(These activities are only indicative, the faculty member can innovate)

1. Identify the decision areas in


which a financial manager has a role to play

2.Prepare a Capital Budget for your new Business

3.Evaluate the NPV of an investment made in any one of the capital projects with imaginary figures for 5 years

4.Prepare an aging schedule of debtors with imaginary figures

5.Capital structure analysis of companies in different industries

6.Study of dividend policy practices of certain companies in India.


Books for Reference:

I. M. Pandey: Financial Management, Vikas Publishers, New Delhi.

James C. Vanhorne: Financial Management.

Khan & Jain: Financial Management, Tata Mcgraw Hill, New Delhi.

P. N. Reddy & Appanaiah: Financial Management, Himalaya Publishers, Bombay.

Prasanna Chandra: Financial Management, Tata McGraw Hill, New Delhi.

S. N. Dorai Raj: Financial Management, Kalyani Publishers,


New Delhi.

S. N. Maheswari: Financial Management, Sulchand & Co., New Delhi.

Sharma & Sashi Gupta: Financial Management.


SEMESTER – IIIC2 12 303: SERVICE

MANAGEMENT

Objective:

To understand the growing trend of the service industry and to study the difference of services marketing from tangible marketing.Module - 1: Introduction 5 Hrs

Meaning of services – Reasons for growth in services sector – Difference between goods and services – Features of services – Classification of services.


Module 2 : Service Marketing Mix 14 Hrs

Product: Service as a Product – Service Product - Core Service and Peripherals. Price: Pricing of Services – Objectives – Factors influencing Pricing Decisions – Reasons for Price Variations in Service. Place: Place of Buyer and Seller interaction - Location of Premises – Look of Premises and Channels of Distribution Used. Customers‟ Role in Service Delivery. Promotion: Promotion Techniques – Objectives of Promotion –Word of mouth


communication - People contact and support personnel – Developing customer conscious employees – Empowering People – appraisal and rewarding systems. Process: Designing the service process – Blue Printing – Automation – Customization – Service Production and Consumption Process. Physical Evidence: Essential and Peripheral Evidence – Physical Facilities – Appearance of Personnel.Module 3 : Consumer Behavior

10 Hrs

Consumer involvement in service


setting- Purchase process for service – Difficulty of consumer in evaluation of service process.Segmenting, Targeting and positioning services effectively: Focus on competitive advantage.Module - 4: Relationship Management and Service Loyalty 12 Hrs

Relationship marketing- Building customer loyalty – Effect of selecting profitable customers using 80/20 customer pyramid


and extended customer pyramid. Enhancing Service Value using SERVQUAL – Measuring Service Productivity – Gaps in service design and delivery. Managing Customer‟s Reservations and Waiting Lists. Managing demand and supply.Module – 5: Recent Trends 4 Hrs

The rise of Entertainment Industry – Movie and Television Business– Event Management – Theme based entertainment – Concept of Business and Knowledge Process Outsourcing – Tourism industry-


Consultancy Services & Fitness industry.Skill Development::

(These activities are only indicative, the Faculty member can innovate)

1. Prepare a Brief Profile of successful marketing of services and list out its success factors.

2. List out the best tourist destinations around the world.

3. Prepare a strategy to attract tourists in places which are not essentially tourist attractive.

4. List out the best hotels in India and also mention how it is different from others.


5. Select an upcoming service which is different and new, and yet considered as profitable services.


Balachandran: Excellence in Services – Focus on People, Marketing, Quality, Business Book Publishing House, Mumbai.

Christian Gonroos: Services Management and Marketing, Macmillan International, New York.

Christopher Lovelock & Joechen Wirtz: Services Marketing – People Technology and Strategy, Fifth Edition, Pearson Education.


Jha S. M.: Services Marketing, Himalaya Publishing House, Mumbai.

Rust, Zahorik and Reiningham: Services Marketing, Addison Wesley Publication.

Valerie Zelthamel & Mary Jo Bitner: Services Marketing – Integrating Customer Focus Across The Firm, McGraw Hill, New York.


SEMESTER – IIIC2 12 304: MARKETING

FOR TOURISM

Objective:

To understand various types of tourism consumers and also the marketing of various tourism products.Module - 1: Introduction to Tourism and Tourism Marketing 10 hrsIntroducing Tourism-concept, meaning and definition of Tourism and tourist- Motives behind the travel- Typology of Tourism-Effects of Tourism on the economic front-


Tourist Global and Indian organizations- Market potentials of Tourism industry and the path ahead- TQM concept for Tourism- Effects of TQM on Tourism Industry-Roadmap for TQM- Quality Circle in Tourism.

Tourism Marketing- an overview, meaning, definition, characteristics, objectives and importance of Tourism Marketing.

Module-2: Marketing Research and Behavioral profile of tourists

10 hrs Marketing research- meaning, objectives, importance of


Marketing research- The Marketing research process- Applications ofMarketing research- Limitations and ethics in marketing research.

Users of Tourism services- Behavioral influences- user‟s behavior and lifestyle- user‟s behavior and sagacity- Behavior determinants model- Stimulus Response model of behavior for Tourism- Psycho- locomotion of tourists.Module - 3: Tourism Market Segmentation and Product Planning

10


hrs Meaning, need and importance of segmentation- Bases for segmentation- Effective market segmentation- Decision process of Market segmentation.

Tourism products and features- Tourism products in relation to a package tour- meaning and need for Tourism product planning- Planning process- Product positioning.

Module - 4: Tourism product and pricing strategies 8 hrs Product management process- product life cycle- branding- formulating the Tourism product mix.


The influencing factors for pricing- pricing objectives- pricing policies- pricing strategies- pricing strategy during different stages.

Module - 5: Tourism promotion strategy 12 hrs Marketing 4 A‟s of tourism-Direct response marketing in Tourism- Word of mouth marketing- personal selling- sales sequence-tourism advertising- selection of media- testing advertising effectiveness-tourism publicity- Public Relations- Sales promotion- techniques of sales promotion-


stages in sales promotion- key tools of sales promotion in tourism- evaluation of sales promotion efforts- Tourism promotion strategy.

Module - 6: Tourism distribution strategy 10 hrs Meaning- factors influencing distribution policy- the chain of distribution- Travel distribution system- middlemen in the Tourismindustry- tour operator and travel agents- Travel guides- Channeldecision in the Tourism industry.

SKILL DEVELOPMENT:(These activities are only indicative, the Faculty member can innovate)


1. Identify the product of your choice and describe in which stage of the product life cycle it is positioned

2. Suggest strategies for development of a product

3. Select a product and describe an advertising endeavor for it, since its introduction

4. Study of Consumer Behavior for a product of your choice

5. Develop an Advertisement copy for a product

6. Prepare charts for distribution network for different products



S.M. Jha, Tourism Marketing- Himalaya Publishing House.

Philip Kotler, John T Bowen, James C Makens, Marketing for Hospitality and Tourism.

Victor T C, T C Middleton, Jackie R R Clarke, Marketing in Travel and Tourism.

Williams J Stanton, Fundamentals of Marketing


SEMESTER – IVC2 12 401: COST

ACCOUNTING

Objective:To familiarize the students with the basic cost concepts required for effective decision making in firms.

Module - 1: Basic Concepts 5 Hrs

Meaning – Cost accounting – Cost accountancy – Costing – Cost accounting and management – Objectives of cost accounting – Cost accounting v/s financial


accounting – Cost accounting v/s management accounting – Advantages of cost accounting – Methods of costing – Techniques (types) of costing – Difficulties in installation of a costing system – Arguments against cost accounting – Cost centre‟s – Cost units – Cost accounting departments.

Module - 2: Cost-Concepts and Classification 10 HrsCost – Expenses – Losses – Classification of costs – Natural classification of costs – Cost behavior (in relation to changes in output or activity or volume –


Degree of traceability to the product–Association with the product – Functional classification of costs – Costs of control other costs – Cost statement or cost sheet – Tender and quotation.

Module - 3: Material Control and Material Costing 10 HrsMaterials – Concepts and objectives of material control – Organization for material control – Purchasing and receiving procedure – Issues in materials procurement – stores organization – Inventory system– Inventory shortages (losses) and overages – Inventory control.


Calculations of Stock levels and EOQ.

Costing material received – Costing material issues (FIFO, LIFO, Simple and Weighted average method only) – Pricing of materials returned to vendor – Pricing of materials returned to storeroom – Selection of a material pricing method.


Module - 4: Labour Costs: Accounting and Control 5 HrsIntroduction – Direct labour and indirect labour – Organization for labour control – Wage systems – Incentives wage plans – Work study– Job evaluation and merit rating – Time and motion study – Labour turnover – Treatment of labour cost related items.

Module - 5: Overheads Distribution 10 Hrs


Concept – Classification of overheads – Factory overhead - Fixed–Semi variable and variable – Factory overheads - Accounting and distribution – Collection and codification of factory overheads – Allocation and apportionment of factory overheads – Apportionment of service departments overheads to production departments (repeated and simultaneous equation method) – Absorption of factory overhead (Machine hour rate) – Selecting an absorption rate.

Module - 6: Marginal Costing 10


HrsMeaning of Marginal Costing – Marginal Costing v/s Absorption Costing – Cost Volume Profit Relationship – P V Ratio – Uses of P V Ratio – Break Even Analysis – Break Even Chart – Problems on Computation of BEP – Margin of Safety (simple problems only).

Module - 7: Operating Costing10

Hrs Transport costing – Standing charges, Maintenance charges and Running charges.

Module - 8: Itenary Planning and Tour Costing. 15 Hrs


Itenary Planning – Definition-Basic Information - Planning the Itinerary – Resources for Planning Itineraries – Costing of a Tour - Calculation of a Tour Cost.


1. List the methods of costing adopted by industries located in the region.

2. List the materials consumed in any two organizations of your choice.


3. Collection of different formats – materials requisition – purchase requisition-bin card-stores ledger.

4. Preparation of wage sheet / pay roll with imaginary figures.

5. List out the various expenses of two companies and prepare the cost sheet.

Books for Reference: Colin Drury: Management and

Cost Accounting.

Nigam: Theory and Techniques of Cost Accounting.

S. P. Jain & K L Narang: Cost


and Management Accounting.

Dr. S. N. Maheshwari: Cost Accounting.

Jawahar Lal: Cost Accounting.

M. N. Arora: Cost Accounting.

Sunetra Roday: Tourism Operation and Management


SEMESTER –IVC2 12 402: TOURISM

OPERATIONS AND INFRASTRUCTURE

Objective:To understand how several infrastructural components work together within the operations of the tourism sector.

Module - 1: Role of Travel Agency and Tour Operators 15 HrsTravel agent, meaning and its importance. Types of travel agencies, National and


international classification of travel agency. Functions of travel agencies, setting up of travel agencies, Sources of income for a travel agency, Tour operator – meaning, types, Role of tour operators in growth of tourism industry. Package tours-meaning and types of package tours, Guides & escorts, corporate travel management, meeting planners and event managers.

Module - 2: Travel formalities and Regulations 10 HrsConcepts-meaning and scope-issues of Passports, Visa, foreign


exchange, Health regulations for international travel, Special permits for restricted areas, Customs regulation, Emigration & immigration, Taxes paid by travelers, Travel insurance.

Module - 3: Tourism Organizations 20 HrsNeed for tourism organizations, Airline –IATA, Travel agencies – UFTAA,TAAI, ASTA, Tour operators-IATO, Hostels and restaurants-FHRAI ,Transport –IRU,IUR -activities, aims and functions -international organizations-government organizations in India,


private sector organizations in India, non-governmental organizations.

Module - 4: Tourism Infrastructure 10 HrsDefinition and scope of tourism Infrastructure, Transportation-air transport, air transport in India, security of aircraft and passengers, International Air travel classes, road transport, rail transport , water transport, parking areas, airport, runways, railway lines, bus stations. Accommodation-hotels, motels, resorts, lodges, holiday homes, government guest houses.


Food and beverage-restaurants,


fast food outlets, dhabas, mess, hostels. Attractions-natural, built, social, cultural. Telecommunications- internet, telephone, telex, facsimile. Essential services- power, water supply, sewage disposal, garbage disposal, health, security.

Module - 5: Government role in Tourism 5 HrsRole of government in improving and preserving tourism infrastructure, National policy of the government for promoting infrastructural facilities.



1. Visit the STDC office in your state and find out which are the ongoing activities. Collect handouts and brochure and prepare a detailed report.

2. List out the best tourist destinations around the world.

3. Prepare a strategy to attract tourists in places which are not essentially tourist attractive.

4. Visit an IATA approved travel agency in your city and study the different departments and their functions and prepare a


detailed report.5. A college approaches your

travel agency for a study tour of seven to eight days for their students. Plan an itinerary for them.

Books for Reference: Sunetraroday, Archana biwal,

Vandana joshi-Tourism operations & management

John R. Walker, Josielyn T Walker -Tourism- Concepts and practices

A.K.Bhatia Tourism development principles & practices

Mohinder Chand-Travel Agency Management-An Introduction


Vikash Choudhary – business of tourism.

Martin Mowforth and Ian Munt- Tourism and Sustainibility.

Shaloo Sharma- Indian Tourism- Policies and Programmes.


SEMESTER –IVC2 12 403: BUSINESS

STATISTICS

Objectives:• To enable students to grasp the

fundamentals of Statistics for interpreting business data.

• To familiarize students with the concepts and techniques of business research.

Module - 1: Introduction 5 HrsImportance of Statistics, Scope, Limitations and distrust of statistics, Classification of data,


Tabulation (simple problems.)

Module - 2: Measures of Central Tendency and Dispersion 15 Hrs Mean, Median, Mode, Quartiles. Standard deviation and coefficient of variation.

Module - 3: Correlation & Regression 12 HrsScatter diagram, Karl Person & Spearman‟s correlation coefficient. Regression, Properties of regression co-efficient, coefficient of determination.

Module - 4: Index Numbers 6 Hrs


Fisher price index number, Consumer price index number and its special use.Module - 5: Time Series – Components of Time Series 7 Hrs Trend analysis by moving averages and least squares method (linear)

Module - 6: Diagrammatic & Graphical Representation of Data 15

Hrs Diagrams: Utilities, Limitations, construction of one dimensional, two dimensional and three dimensional diagrams.Graphs: Utilities, limitations,


constitution, Frequency distribution, Histogram, Frequency polygon, Frequency Curve and Ogives.



1. Collection of Data and computation of various averages.

2. Analysis of data by computing standard deviation and coefficient of variation.

3. Comparing and correlating data.

4. Construction of Index Numbers from the collected data.

5. Presentation of data in graphs and diagrams.



C. B. Gupta: Statistics, Himalaya Publications.

Chikkodi & B. G. Satya Prasad: Business Statistics, Himalaya Publications.

Dr. Asthana: Elements of Statistics, Chaitanya.

Dr. B. N. Gupta: Statistics, Sahitya Bhavan, Agra.

Dr. Sancheti & Kapoor: Statistics Theory, Methods and Application.

Ellahance: Statistical Methods.

S. P. Gupta: Statistical Methods, Sultan Chand, Delhi.


SEMESTER – IVC2 12 404: FINANCIAL

MARKETS AND SERVICES

Objective:To equip the students with the knowledge of developments in the Financial Markets and some of the Services rendered by the Financial Institutions for the Business Sector.

Module - 1: Financial Markets15 HrsOverview of the Indian Financial System – Capital Market, Money


Market and Derivatives Market: Meaning and Instruments Issued - Primary Market and Secondary Market: Meaning, Functions and Relationship – Stock Exchanges: Brief History on BSE, NSE and OTCEI – Listing of Securities: Procedure and Delisting – Stock Price Indices: a note on Nifty, Sensex, CNX500, BSE 100 - SEBI: Role and Functions

Module - 2: Financial Services6

HrsMeaning – Scope – Fund Based and non fund based services – New Financial services – Innovative


financial instruments – Changing role of the Banking sector

Module - 3: Venture Capital 6 Hrs Meaning – Concept – Features – Importance – Stages in venture capital financing –Venture leasing – Indian scenario

Module - 4: Discounting, Factoring and Forfeiting 6 HrsMeaning and Modus Operandi of Discounting and Factoring – Types of factoring – Factoring v/s discounting – Forfeiting – Meaning – Export Factoring v/s Forfeiting

Module - 5: Credit Rating 6 Hrs


Meaning – Functions – Benefits & Limitations – Agencies of Credit rating: a brief note on CRISIL – IICRA – CARE – Types of credit rating – Steps in credit rating process


Module - 6: Leasing 6 HrsMeaning – Mechanism of a lease – Lease terminologies – Sale and lease back – Tripartite leasing (meaning only).


1.To collect information regarding the various services offered by banks.

2.To track the changes in services offered by banks over the years.

3.To collect a sample tripartite


lease agreement.

4.To collect complete details regarding companies funded by venture capitalists.

5.To study the role of derivatives in financial markets.

6.To visit a bank and collect information regarding the risk management tools offered by them with respect to derivatives.

7.To collect information on NASDAQ, Nifty, Sensex.

8.To submit a mock business proposal to venture capitalists.

Books for Reference: Gordon Natarajan: Financial


Markets.

Jain & Khan: Financial System.

K. Seethapathi (Ed.): Financial Services, ICFAI.

Promod Mantravadi (Ed.): Financial Services, ICFAI.

Snow White, V. Pattabu Ram, S. D. Bala: Management Accounting and Financial Analysis.

Financial Institutions and Markets LM Bhole

Financial services and markets Dr.S. Guruswamy.


SEMESTER – IVC2 12 4ES:

ENVIRONMENTAL STUDIES

Module – 1: The Multi-Disciplinary Nature of Environmental StudiesDefinition, Scope and awareness – Environmental Education and its objectives.

Module – 2: EcosystemConcepts of Ecosystem, Structure and function of an ecosystem – Producers, Consumers and decomposers – Energy flow in


Ecosystem (Laws of thermodynamics) – Biogeochemical cycles – Water, Oxygen, Carbon, Nitrogen.

Module – 3: Natural ResourcesClassification – Principal natural resources and the threats and problems with case studies. Forest Resource, Water resource – RWH, Mineral resource, Food resource, Energy resource, Land resource, Environmental protection Act, Forest Conservation Act.

Module – 4: Biodiversity and its ConservationValue of biodiversity threats to


biodiversity, Endangered and Endemic species of India, Hotspots of Biodiversity in India. Conservation of biodiversity in-situ and ex-situ conservation, Wildlife Protection Act.Module –5: Environmental PollutionSources & effects, control measures of – Water pollution, Air pollution, Noise pollution, Land pollution – Solid waste management, Nuclear hazards. Air & Water Pollution - Prevention and Control of Pollution Act.Module –6: Social Issues and the Environment


From unsustainable to sustainable development; urban problems related to energy; water conservation, rain water harvesting, watershed management; Resettlement and rehabilitation of people, its problems and concerns, case studies; Environmental ethics: Issues and possible solutions; climate changes, global warming, acid rain, ozone layer depletion, nuclear accidents and holocaust, case studies.


Module –7: Human Population and EnvironmentPopulation growth, variation among nations; Population explosion, Family welfare programme; Environment and human health; Human rights; Value education; HIV/AIDS, Women and child welfare.

BOOKS FOR REFERENCE:

Dr. J P Sharma: Environmental Studies, Laxmi Publications P. Ltd, New Delhi.

Dr. R G Desai: Environmental Studies, Himalaya Publishing House.

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