B. COM. SEMESTER-4-LIST OF PAPERS & SLLABUS
B. COM. SEMESTER-4-LIST OF PAPERS & SLLABUS
CLASS-B. COM.
YEAR-2
SEMESTER-4TH
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SECTION -A
COMPULSORY PAPERS
ALL PAPERS FROM 1 TO 3
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Paper – 1- Income Tax Law and Accounts
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UNIT -I
Introduction : History of income tax ,in India, Taxation Policy of Raja Todarmal and Kautilya.
Important Definitions: Assessee, Person, Income, Total Income, Assessment Year & Previous Year.
Agricultural Income& its assessment. Residence & Tax Liability (Basis of Charge).
Exempted Incomes.
UNIT -II
Heads of income Income from Salaries, Income from House Property. Depreciation, Profits andGains of Business and Profession, Capital gains, Income from Other Sources,.
UNIT -III
Computation of Total Income : Gross Total income, Set off and carry forward of losses and Clubbing of Income, Deductions from Gross Total Income, Taxable Total Income
UNIT -IV
Computation and Procedure of Tax : Computation of Tax Liability of an Individual. Procedure ofAssessment ,Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source.
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Suggested Readings:
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1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi and English)
3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan Publications, New
Delhi. (Hindi and English)
4. Dinker Pagare: Income Tax Law and Practice; Sultan Chand & Sons, New Delhi.
5. Prasad, Bhagwati: Income Tax Law &Practice ; Wiley Publication, New Delhi.
6. Jain R.K., Income Tax, Sahitya Bhawan Publication, Agra
7. Agarwal.B.K. Income Tax Law and Accounts, Nirupam Publication
8. Anurag Agarwal, Income Tax Law and Accounts (Hindi & English) – Swati Prakashan, Meerut.
Note- Latest edition of the text books should be used.
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Paper – 2nd Fundamental of Marketing
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UNIT -I
Introduction: Nature, scope and importance of marketing; Evolution of marketing concepts;
Marketing mix; Marketing environment. Micro and Macro environmental factors.
Consumer Behaviour – An Overview: Consumer buying process; Factors influencing
consumer buying decisions.
UNIT -II
Market Selection: Market segmentation – concept, importance and bases; Target market
Selection
Product: Meaning and importance. Product classifications; Concept of product mix; Branding,packaging and labelling; After-sales services; Product life-cycle; New Product Development.
Pricing: Significance; Factors affecting price of a product; Major pricing methods; Pricing policiesand strategies.
UNIT -III
Promotion: Nature and importance of promotion; Promotion Tools: advertising, personal selling,public relations; sales promotion and publicity – concept and their distinctive characteristics;
Promotion mix; Factors affecting promotion mix decisions
Distribution: Channels of distribution - meaning and importance; Types of distribution
channels
UNIT -IV
Retailing: Types of retailing – store based and non-store based retailing, chain stores, specialty stores,supermarkets, retail vending machines, mail order houses, retail cooperatives; Management ofretailing operations: an overview; Retailing in India: changing scenario.
Recent developments in marketing: Social Marketing, Online Marketing, Direct Marketing,
Services Marketing, Green Marketing, Relationship Marketing, Rural marketing, Digital Marketing.
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Suggested Readings:
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1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha, Marketing Management: A
South AsianPerspective, Pearson Education.
2. Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK
3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing, South Western Publishing,
Ohio
4. Chhabra, T.N., Principles of Marketing, Sun India Publication.
5. Kumar, Arun & N. Meenakshi, Marketing Management, Vikas Publications. (Hindi and English)
6. McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D. Irwin.
7. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation & Control, Cengage Learning.
8. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.
9. Zikmund, William G. and Michael D’Amico, Marketing: Creating and Keeping Customers in an E-
Commerce World,Thomson Learning.
10. Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit, Marketing Concepts and Cases, Tata
McGraw Hill(Special Indian Edition).
11. McCarthy, E. Jerome; Cannon, Joseph P., and William D. Perrault, Jr., Basic Marketing: A Managerial
Approach,McGraw Hills.
Note- Latest edition of the text books should be used.
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Paper – 3rd Digital Marketing (Practical)
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UNIT -I
Introduction of the digital marketing, Digital vs. Real Marketing, Digital Marketing Channels,
Creating initial digital marketing plan, Content management, SWOT analysis, Target groupanalysis.
UNIT -II
Web design, Optimization of Web sites, MS Expression Web, Creating web sites, SEO
Optimization, Writing the SEO content, Writing the SEO content, Google Ad Words- creating
accounts, Google Ad Words- types.
UNIT -III
Introduction to CRM, CRM platform, CRM models, CRM strategy, Introduction to Web analytics,
Web analytics – levels, Introduction of Social Media Marketing, Social Media Marketing plan,
Facebook Ads, Creating Facebook Ads, Ads Visibility, Business opportunities and Instagramoptions, Optimization of Instagram profiles, Integrating Instagram with a Web Site and other socialnetworks, Keeping up with posts.
UNIT -IV
Creating business accounts on YouTube, YouTube Advertising, YouTube Analytics, E-mail
marketing, E-mail marketing plan, E-mail marketing campaign analysis, Keeping up with
conversions, Digital Marketing Budgeting - resource planning, cost estimating, cost budgeting, costcontrol.
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Suggested Readings:
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1. Chaffey, D, F.E. Chadwick, R. Mayer, and K. Johnston (2015). Internet Marketing: Strategy, Implementation,and Practice. Pearson India
2. Frost, Raymond D., Alexa Fox, and Judy Strauss (2018). E- Marketing. Routledge
3. Gupta, Seema (2018). Digital Marketing. McGraw Hill Education (India) Private Ltd.
4. Kapoor, Neeru. E-Marketing, Pinnacle learning
5. Kotler, Philip, HermawanKartajaya, and Iwan Setiawan (2017). Digital Marketing: 4.0 Moving from
Traditional to Digital. Pearson India
6. Ryan, Damian and Jones Calvin (2016). Understanding Digital Marketing: Marketing Strategies for engaging
the Digital Generation.
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SECTION-B
OPTIONAL PAPERS
ANY ONE PAPER OUT OF PAPER 4 OR 5
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PAPER-4TH - FUNDAMENTALS OF ENTREPRENEURSHIP
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UNIT -I
Introduction: Meaning, Concept, Characteristics and Need of Entrepreneurship
Entrepreneur: Meaning, Characteristics, Qualities, Functions, Types, Difference between
Entrepreneurship and Entrepreneur. Difference between Entrepreneur and Manager. Theories ofEntrepreneurship, Entrepreneurship and Environment.
UNIT -II
Enterpreneurship Development Programme (EDP): Meaning, Need, Objective, Steps, Outline,
Achievements, Government Assistanceand Incentives. Women Entrepreneurship: Meaning,
Characteristics, Qualities, Problems, Steps taken to help Women Entrepreneur.
UNIT -III
Promotion of a Venture: Concept of Projects, Project Identification, Formulation andReport,
Project Appraisal. Product Selection and Techniques, Raising of Funds: Concept,
Need, Types and Sources.
UNIT -IV
Small Business: Process of Establishing Small Business, Nature, Objectives and Importance of
Small Business. Role of Financial Institutions in Financing of Small Business, Infrastructural
Facilities. Legal Requirements for Establishment of New Unit.
Entrepreneurial Consultancy Process and Methods.
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Suggested Readings:
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1. Desai, Vasant, “Dynamics of Entrepreneurial Development and Management”, Himalaya Publishing House
2. Desai, Vasant, “Management of Small Scale Industry”, Generic
3. Drucker, Perer, “Innovation and Entrepreneurship”, Harper Business; Reprint edition
4. Gupta, C.B. & Srinivasan, N.P., “Entrepreneurship Development”, S. Chand
5. Kenneth, P.Van, “Entrepreneurship and Small Business Management”
6. Pareek, Udai& Ven, “Developing Entrepreneurship book on Learning System”
7. Agrawal, R.C., ‘UdyamitaVikas”(Hindi)
8. Khanka, S.S. “Entrepreneurship Development”, S. Chand & Company
9. Jaiswal & Project Planning, Entrepreneurship & Project Planning, New Royal Book Company.
Note- Latest edition of the text books should be used.
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Paper – 5th Tourism and Travel Management
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UNIT -I
Introduction: Meaning and definition of tourism and traveling. T r a v e l e r , excursionist,
tourists- objectives, nature and classification of tourism and tourists, Growth and Development ofTourism, Forms of Tourism: Inbound Outbound, Domestic and International.
UNIT -II
The Modern Tour Industry: Package Tours- Custom Tours- Tour wholesalers- Types of Package tours: Independent Package, Hosted Tour, Escorted Tour, Sightseeing Tour Group, Incentive and
Convention Tour- Man Market Package Holidays- Types of Tour Operations: Specialist TourOperators: Specialist Tour Operators, Tour Operatorsreliance on other organization.
UNIT -III
Tour Operations and Documentation: Functions- Sources of Income, How to set up a Travel
Agency: Procedures for approval of a Travel Agency and Tour Operator, Travel Documentation:
Passports- various types and requirements- Procedure to apply for Passports: VISA- various typesand requirements- Documents required for Foreigners to visit India, Health Check Documents andProcess for Encashment of Foreign Currency.
UNIT -IV
Impact of Tourism and Tourism Organizations: Tourism Impacts: Economic impact,
Social Impact, Cultural Impact and Environmental Impact- Strategies to overcome or reduce thenegative Impact of Tourism. Objectives, Functions of- United Nations World Tourism Organization (UNWTO), World Travel and Tourism Council (WTC), Pacific Asia Travel Association (PATA), International Air Transport Association (IATA), Travel Agents Association of India (TAAI), Indian Association of Tour Operators (IATO) and Federation of Hotel and Restaurant Associations of India
(FHRAI).
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Suggested Readings:
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1. Bhatia A.K (2003) International Tourism, Sterling Publishers Pvt Ltd, New Delhi.
2. Pran Nath Seth(1997),Successful Tourism Management, Sterling Publishers Pvt Ltd, New Delhi,
3. Ghosh Bishwanth (2000), Tourism & Travel Management, Second Revised Edition Vikas Publishing
House Pvt Ltd, New Delhi.
4. Gupta I.C. Tourism Products of India -.
5. Gupta V.K. Tourism in India -, Gian Publishing House, Delhi
Note- Latest edition of the text books should be used.
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PRESENTED BY PRAVEEN KUMAR
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