SYLLABUS
Master of Commerce 
(Honours School –Five Year Integrated Course) Part-II
Semester III & IV
For 2018-19 and 2019-20 Session

SYLLABUS
Master of Commerce 
(Honours School –Five Year Integrated Course) Part-II Under CBCS
Semester III & IV
For 2018-2019, 2019-2020  Sessions

SEMESTER- III

CORE PAPER
	
				           		                                Theory    	Internal	Credit
									                     Assessment
 
MFY 3.1	Business Statistics 					70		30		   5	
MFY 3.2	Corporate Accounting   				70		30		   5
MFY 3.3	Corporate Legal Framework 	  			70		30		   5	
MFY 3.4	Tax Laws-I						70		30		   5

ELECTIVE PAPER (ANY ONE)

Option-I     MFY 3.5(i)   Macro Economics				70                    30		   5
Option -II  MFY  3.5(ii)  Monetary Economics			70		30		   5	

SEMESTER- IV 
CORE PAPER
                                                                                                        Theory    	Internal	Credit
                                                                                                                                Assessment

MFY 4.1	Cost Accounting 		                                    70		30  		     5	    
MFY 4.2	Business Laws		 				70		30		     5
MFY 4.3	Tax Laws-II			     			70		30		     5
MFY 4.4	Indian Banking System 				70		30	         	     5

ELECTIVE PAPER (ANY ONE)
Option -I MFY 4.5(i)	Workshop on Contemporary Issues 		 		50		     3
			& Ethics
Option-II MFY 4.5(ii) Workshop on e-Governance					50		     3 	

Qualifying Paper: Environment & Road Safety Awareness		Written : 70		Filed Work : 30

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester III)

MFY : 3.1 Business Statistics
Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each (two theory and two numericals) from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions (six theory and six numericals) covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 

Course Objective: The objective of this paper is to help the students in understanding  statistical tools in business decisions.
Unit-I

	Introduction to Statistics-Definition, importance, and Limitations, functions, scope and limitations. Methods of Data collection-Primary & Secondary sources, Classification, Serrations and Tabulation of Data. Presentation of Data.
	Measures of Central Tendency : Mean, Median, Mode, Measures of Dispersion-Range, Mean Deviation, Standard Deviation, Variance, Lorenz Curve 

Unit-II

	Time Series Analysis: Components of Time Series: Secular Trend, Seasonal Trends, Cyclical Variation, Measurement of Time Series Moving Averages, method of least square (linear, second degree and exponential trend) 
Correlation- Meaning, types and Measurement of correlation (Karl Pearson's methods and Spearman's rank correlation) Regression- Meaning, Regression Equation of X on Y and Y on X.
	Index numbers -Definition, characteristics, uses, Limitations of Index Numbers. Methods of Constructing Index Numbers.     

Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings:

1. 	Vohra, N.D.: Quantitative Techniques in Management; Tata McGraw Hill, New Delhi.
2. 	Gupta, S.P. : Statistical Method, Sultan Chand & Sons, New Delhi. 
3. 	Gupta, S.C. Fundamental of Statistics, Himalaya Publishing House, New Delhi. 
4. 	Aczel, Amir D.: Complete Business Statistics, Irwin.
5.        Levin, Richard I.& David S Rubin: Statistics for Management, Prentice Hall of India,
          Delhi.

 (2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester III)

MFY : 3.2 Corporate Accounting

Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each (two theory and two numericals) from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions (six theory and sic numericals) covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 

Course Objective:  The objective of this paper is to help the students in understanding  the basic concepts of a corporate accounting as per latest provisions.

Unit-I

	Issue, forfeiture and re-issue of shares; Redemption of preference shares; Issues and redemption of debentures; Issue of bonus shares and right shares; Final Accounts including computation of managerial remuneration and disposal of profit; Profit prior to and after incorporation.
Unit-II
	Consolidated Balance Sheet of holding companies with one subsidiary only, AS-21. Amalgamation, absorption, merger and reconstruction, Accounting for amalgamation of companies as per Indian Accounting Standard 14; Accounting for internal reconstruction. Liquidation Accounts; Accounts of banking companies and insurance companies. 

Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings:

1.	Shukla, M.C., Grewal T.S. and Gupta S.C: “Corporate Accounting”, S. Chand and Co., New
Delhi.
2.	Gupta R.L, and Radhaswamy M, “Corporate Accounting”, Sultan Chand and Sons, New Delhi.
3.	Goyal V.K., “Corporate Accounting”, Excel Books, New Delhi.
4.	Maheshwari S.N., and Maheshwari S.K., “Corporate Accounting”, Vikas Publication,New Delhi.
5.	Sah Raj Kumar, Corporate Accounting, Singhal Publication Publishers & Book Seller, New Delhi. 

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester III)

MFY : 3.3 Corporate Legal Frame Work

Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 

Course Objective: The objective of this paper is to help the students understand various provisions of
       Companies Act 2013.
Unit-I

	Companies Act (As per latest amendments)- Introduction; Meaning; definition; features; types of companies; Formation of company, Memorandum and Articles of Association-their alteration, Doctrine of Ultra Wires and Indoor Management. Prospectus, Including Red herring Prospectus, abridged prospectus, statement in lieu of prospectus, Contents, misrepresentation in prospectus and penalties thereof. 

Unit-II

	Share Capital: Equity and preference shares, Stock, Sweat equity shares, Employees stock option scheme, right issue, share certificate and share warrants, bonus shares, dematerialization of shares, transfer and transmission of shares, buy back of shares, alteration and reduction of share capital. 
	Board of Management-Directors- qualifications, disqualification, appointment, legal position, number of directorship, removal, resignation, duties, liabilities and powers of board of directors. 
	Company Meetings-Types, quorum, resolutions, minutes. Winding up-modes, grounds for compulsory and voluntary winding up. 

Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings:
•	M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
•	Avtar Singh, Business Law, Eastern Book Company, Lucknow. 
•	SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.
•	P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education 

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester III)

MFY : 3.4	Tax Laws-I

Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each  (two theory and two numericals) from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions (six theory and six numericals) covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 

Course Objective: The objective of the course is to impart basic knowledge of the provisions of Income
                             tax laws in India.

Unit-I

	Income  Tax Law: Basic concepts, Residential Status and Tax incidence, Distinction between Capital and Revenue, Incomes exempt from tax. Computation of income from salaries. Income from house property, Profits and Gains of Business and Profession.

Unit-II
Capital Gains, Income from other sources, Income of other persons to be included in assessee's total income. Set off and carry forward of losses. Deductions from gross total income. 
Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings: 

•	Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University Edition. Taxmann Publications Pvt. Ltd., New Delhi. 
•	Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi. 
•	Shalinder Sekhon, The Income Tax Law: A Simple guide to theory, SLM Publication.
•	Software 1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax, Taxmann Publication Pvt. Ltd, New Delhi. Latest version 2. ‘Excel Utility’ available at incometaxindiaefiling.gov.in

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester III)

elective paper

OPTION-I  PAPER  MFY 3.5(i) : Macro Economics
Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 

Course Objective: The paper aims at providing the knowledge of basic concepts of macro-economic analysis

UNIT-I
	
	Macro Economics: Its nature and Scope. Concepts of GDP and National Income, Measurements of national income : production. Income and Expenditure Method. Nominal and real income. National Income Accounting.
	From Macro Economic Accounting to Macro Economic Theory; stock and Flows: Equilibrium and Disequilibrium; Static and Dynamic; Determination of Income and Employment: Classical view.
	Keynsian Economics : Keynes' Theory of employment. Keynes' consumption function. Saving and investment function. Static and dynamic concept of multiplier.
	The principle of acceleration and super multiplier.

UNIT-II

	Interest Rates : The classical Theory of interest, The loanable funds Theory of interest, Keynes' liquidity preference Theory of Interest, Modern Theory of Interest.
	Money : Its nature and definition, determinants of money supply, High Powered money and money multiplier, measures of money supply in India.
	Inflation : Demand Pull and Cost Push Inflation. Causes and effect of Inflation, social cost of inflation.

Business Cycle : Meaning, types and phases of business cycle.

Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings:-

1. 	Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning
2.	 Robert J Gordon, Macroeconomics, Pearson Education
3.	Jhingan. M.L., Macro Economic Theory, Vrinda Publications, Delhi.
4. 	Oliver J. Blanchard, Macroeconomics, Pearson Education
5. 	G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education
6. 	Shapiro, Macroeconomic Analysis,

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester III)

elective paper

OPTION-II  PAPER  MFY 3.5(ii) : Monetary Economics
Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 

Course Objective: The paper aims at providing the knowledge of basic concepts of monetary-economics. 

Unit-I
	Monetary Economics: Its meaning and nature; Money: Its functions and forms; Money Supply: components of money supply, different approaches of measure of money supply, determinants of money supply; The Demand for Money: classical approach, keynesian approach, liquidity trap, total demand for money, wealth theory of demand for money, money illusion.
	Value of money: Concept, measurement of change in value of money, construction of price index number, difficulties in measuring the changes in value of money. 
Unit-II
	Quantity Theory of Money; The cash transaction approach, The case balance approach 
	Income Theory of Money: Income expenditure approach, Saving and Investment approach. 
	Inflation: Meaning Types, causes and effects of inflation, keynesian concept of inflationary gap, inflation and economic development
	Monetary Policy: meaning, objectives of monetary policy, neutrality of money, exchange rate stability and balance of payment. Limitations of monetary policy.  

Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings:-

1. 	Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning
2.	 Robert J Gordon, Macroeconomics, Pearson Education
3.	Jhingan. M.L., Macro Economic Theory, Vrinda Publications, Delhi.
4.	Gupta, Suraj B. Monetary Economics: Institutions, Theory and Policy, S. Chand and Company Private Limited, New Delhi. 
5.	Jagdish Handa: Monetary Economics, 2nd Edition, Routledge, London.  

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester Iv)

MFY : 4.1 Cost Accounting

Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each  (two theory and two numericals) from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions (six theory  and six numerical) covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 

Course Objective:  To acquaint the students with basic concepts used in cost accounting, various methods  involved in cost ascertainment and cost accounting book keeping systems.

Unit-I
Introduction; Nature and Scope of Cost Accounting, Cost concepts and classification; Methods and techniques; Accounting for Material; Material control; Concept and techniques; Pricing of Material issues; Treatment of material losses. 
 	Accounting for Labour : Labour cost control procedure; Labour turnover, Idle time and overtime; Methods of wage payment; Time and piece rates; Incentive schemes. 
	Accounting for Overheads: Classification and  departmentalization Absorption of overheads; Determination of overhead rates; Under and over absorption and its treatment. 

Unit-II
	Cost Ascertainment: Unit costing; Job, batch and contract costing, operating costing. 
	Process Costing including inter-process profits, Joint and by products. 
	Reconciliation of Cost and Financial Accounts.

Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings 

1.  Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan , Cost Accounting: A   Managerial Emphasis,
     Pearson Education.
2. Drury, Colin. Management and Cost Accounting. Cengage Learning.
3. Jawahar Lal, Cost Accounting. McGraw Hill Education
4. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. PHI Learning
5. Rajiv Goel, Cost Accounting. International Book House
6. Singh, Surender. Cost Accounting, Scholar Tech Press, New Delhi.
7. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers
8. Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester Iv)

MFY : 4.2 Business Laws

Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks.

Course Objective:  The objective of the course is to impart basic knowledge of the important business
legislation along with relevant case laws.

Unit-I
 	Law of Contract (1872): Nature of contract, Classification ; Offer and acceptance; Capacity of parties; Free consent; Consideration; legality of object; Agreements declared void; Performance of contract; Discharge of contract; Remedies for breach of contract. Special Contracts : Indemnity; Guarantee; Bailment  and Pledge; Agency. 
	Sale of Goods Act 1930- Introduction, Conditions and Warranties, Doctrine of Caveat Emptor its exceptions, Transfer of ownership, Transfer of title by non owners. 

Unit-II
	Negotiable Instrument Act, 1881 Definition, features, Promissory Notes, Bill of Exchange and Cheque, Endorsement, holder and holder in due course, dishonor of negotiable Instruments. 
Consumer Protection Act- Introduction objectives, definitions,  objectives of central and state councils, Consumer Dispute Redressal Machinery;  Composition and jurisdiction of District forum, State and National Commission. Procedure for filling a complaint.   
Competition Act 2002- Need, objectives, Competition Commission of India, duties, powers and functions.
Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings 
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester Iv)

MFY : 4.3 tax laws-II

Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 
	  
Instructions for Paper Setter/Examiners

The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 

Course Objective: To provide basic knowledge and to equip the students with computation of total income and to further enhance their knowledge with GST and customs Act.
Unit-I
Computation of  total income with regard to Assessment of individuals, HUF, Partnership Firm and Company. Advance Payment of Tax, Deduction of tax at source. Assessment Procedure, Appeals, Refunds and Penalties.
Unit-II
Goods and Services Tax:  Meaning, Nature & Scope; Taxes of Centre and State subsumed under GST, Comprehensive structure of GST Model: Austrialian Model, Canadian Model, Kelkar Shah Model ; Benefits and Limitations of GST. Registration, Procedure, Amendments and Cancellation. Time and Value of Supply. Levy &  collection of GST; GST Council & Administrative authorities.
Customs: Role of customs in international trade; Terminology, kinds of duties and provisions regarding notified and specifies goods: Free import and restricted import.
Clearance Procedure: for home consumption, by post, for warehousing for re-export. 
 
Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis, group discussions, assignment writing and tests, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings

1.	Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University Edition. Taxmann Publications Pvt. Ltd., New Delhi. 
2.	Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi. 
3.	Sekhon Shalinder, GST: Unlocking the Complexities of Indirect Taxes, SLM Publication. 
4.	Datey. V. S. GST A complete guide to GST Law, Taxman Publications, New Delhi. 
5.	Nitya Tax Associates, Basics of GST, Taxman Publication, New Delhi. 

(2018-2019, 2019-2020)
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester Iv)

MFY 4.4: Indian Banking System

Time Allowed: 3 Hrs.							Internal Assessment   :   30 Marks
Lectures delivered : 60						External  Assessment :   70 Marks
									Credit		           :     5 	  

Instructions for Paper Setter/Examiners
The question paper will consist of three sections. Section A and B (Consist of unit I and II of the syllabus, respectively) will have four questions each from respective units and candidates are required to attempt two questions each from section A and B. Each question in section A and B shall carry 10 marks. Section C will consist of 12 short answer type questions covering entire syllabus and the candidates are required to attempt any ten questions.  Each question  in section C will carry 3 marks. 
Course Objective: This course aims at acquainting the participants with the operations, functions and management of banking sector. It will enable the students to know more about emerging trends in banking sector. 

Unit-I
 	Bank: Types and Functions, Evolution of Banking in India: Central Bank: Role and Functions of Reserve Bank of India; Forms of Banking: Branch Banking, Group Banking, chain Banking, Correspondent Banking. Structure of Commercial Bank in India: Public Sector Banks, Private Sector Banks, Foreign Banks, Categories & Features of Co-operative Banks, Introduction to Regional Rural Banks. 

	Banker Customer Relationship: Debtor-Creditor Relationship, Bank as a Trustee, Anti Money Laundering, Payment of Collection of cheques and other  negotiable instrument, know your customer. (KYC) guidelines, Mandate and power of attorney; Income tax attachment order. 

	Payment and collection of Cheque: duties and responsibilities of paying and collecting banker; protection available to paying and collecting banker under NI Act-endorsements; forged; bouncing of cheques and their implications. 

Unit-II
Deposits: opening of accounts for various types of customers: minor, joint account holders, HUF, firms, companies, trusts, Societies, Govt. and Public bodies. Different types and volume of deposit offered by various banks. 
Principles of lending-various credit Products/Facilities: working capital and term loans; Credit Appraisal Techniques: Approach to lending; credit management; credit monitoring; NPA Management Securities: Different Modes of charging, types of collaterals and their characteristics, Priority Sector Lending: Sector, targets, issues/problems, SHG lending; recent developments in Indian Baking Sector.    

Pedagogy:
The instructor is expected to use leading pedagogical approaches in the class room situation, lectures, case study analysis relating to banking sector, group discussions, assignment writing including the latest products and services offered by banks companies, research based methodology, innovative instructional methods, use of technology in the class room and comprehensive assessment practices to strengthen the teaching efforts . 

Suggested Readings:
1.	Banking Law and Practice by P. N. Varshney
2.	Banking- Theory, Law and Practice by Gordon & Natarajan
3.	Banks and Institutional Management by Vasant Desai
4.	Indian Financial System by H.R.Machiraju
5.	Commercial Banking, Vol. II, Indian Institute of Bankers, Mumbai.

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester Iv)

ELECTIVE PAPER
Option-I  MFY : 4.5(i) Workshop on contemporary issues and ethics
Lectures delivered: 60 							Internal Assessment : 50
						                                                      Credit :3

Course Objective: Objective of this course is to inculcate the ethics and develop the human values among students and to create awareness regarding social responsibility. 
Unit-I
 	
	Concept of Ethics, values, and their importance in Business; Concept of Business Ethics. Corporate Code of Ethics: Environment, Accountability, Leadership, Diversity and  Discrimination. 

	Principles of Business Ethics, Characteristics of Ethical Organisation, Globalization and Business Ethics. 

Unit-II
	Ethical and Social Systems, The Social responsibility of business, Ethical Issues in Capitalism and  Market  System, Stakeholder's Protection, Ethical conflicts Whistle blowing,  Corporate Governance and Business Ethics. Ethical Issues in Society: Corruption, ecological concerns, Impact of Government policies and laws on Ethics, and related issues.  

(2018-2019, 2019-2020 )
Syllabus
Master of Commerce (Honours School - FYIC)- Part II  (Semester Iv)

ELECTIVE PAPER
Option-Ii  MFY : 4.5(ii) Workshop on e-governance
Lectures delivered: 60 							Internal Assessment : 50
						                                                      Credit :3

Course Objective: The aim of this course is to provide the knowledge of governance using information and communication technologies to the students. 

UNIT-1
	Phase of e-government; brochure ware, interactive, and Transaction; Stages of Electronic Government Development; Statutes affecting e-government development, Historical background of e-government development in the United States. Current issues and trends in e-government in India .

Unit-II
e-government services; Impact of Internet on government's responsiveness to its constituents;. e-Governance projects, Public  Policy, Technology, Law .

Suggested Readings: 

1.	Compendium of e-governance Initiviates in India: Piyush Gupta, R.K. Bagga, Computer Society of India. 
2.	Electronic Government Strategies & Implementation: Wayne Huang, Keng Siau, Kwok Kee Wei. 
3.	The World of e-Government: Gregary, G. Curtain, Michael H. Sommer, Veronika Vis-Sommer 
4.	Digital Government: Principles & Best Practices: Alexei Pavlichev, G. David Garson.