Code: BC 206-B

BUSINESS COMMUNICATION

Unit-I

Introducing Business Communication: Basic forms of Communicating Communication Models
and processes; Principles of Effective Communication; Theories of Communication; Audience
Analysis.
Self Development and Communication: Development of Positive Personal Attitude; SWOT
Analysis; Whole Communication.

Unit-II

Corporate Communication, Formal and Informal Communication, Networks; Grapevine; Barriers
in Communication; Improving Communication.
Practices in Business Communication: Group discussion; Mock interviews; Seminars; Effective
Listening Exercises; Individual and Group Presentations and Report Writing.

Unit-III

Writing skills: planning business messages; Rewriting and editing, The first draft, Reconstructing
the final draft; Business letters and memo formats; Appearance request letters, Good news and
Bad news letter; Persuasive letters; Sales letters; Collection letters; Office Memorandum.
Report writing: Introduction to a Proposal, Short report and Formal report, Report Preparation.
Oral Presentation: Principles of Oral Presentations, Factors affecting Presentation, Sales
Presentation, Training, Presentation, Conducting Surveys, Speeches to Motivate Effective
Presentation Skills.

Unit-IV

Non-verbal aspects of Communication: Body language. Kinesics, Proxemics, Para language,
Effective listening, Factors affecting Listening Exercises; Oral, Written and Video Sessions;
Interviewing skills: Appearing in Interviews, Conducting Interviews, Writing Resume and Letter
of Application. Modern forms of communicating: Fax, E-mail, Video Conferencing etc.
International Communication: Cultural Sensitiveness and Cultural Context, Writing and
presenting in international situations, Inter-cultural factors in Interactions.
REFERENCES:
1. Arora, V.N. & Chandra, Lakshmi : Improve your writing
2. Boyee & Shill : Business Communications Today
3. Kaul : Business Communications
4. Kaul : Effective Business Communications
5. Murphy & Peek : Effective Business Communications
6. Paul, Rajelra & Korlahali, J.S. : Essentials of Business Communication
7. Ronald, Dule & Fielder, John S. : Principles of Business Communication
8. Sharma, R. C. & Krishna Mohan : Business Correspondence and Report Writing
9.Srivastva. Anjani : Business Communication.

Code: BC 201

CORPORATE ACCOUNTING

Unit-1

Issue, Forfeiture and Re-issue of Shares: Redemption of Preference Shares; Issue and Redemption
of Debentures, Underwriting of Shares and Debentures.
Unit-II

Profits prior to Incorporation, Final Accounts , Valuation of Goodwill and Shares.

Unit-III

Accounting for Amalgamation of Companies as per Indian Accounting Standard 14; Accounting
for Internal Reconstruction, Liquidation of Companies.
Unit-IV

Consolidated Balance Sheet of Holding Companies with one subsidiary only. Analysis of
Financial Statement-Various Techniques Statement of changes in Financial Position on cash basis
and working Capital basis, Familiarity with Indian Accounting Standard-3.
REFERENCES:
1. Chaturvedi, C.L. : Advance Accountancy
2. Gupta, R.L. : Company Accounts
3. Gupta, R.L. : Advanced Accountancy
4. Maheshwari, S.N. : Corporate Accounting
5. Monga, J.R. & Ahuja : Financial Accounting
6. Moore, C.L. & Jaodi cke, R.K. : Managerial Accounting
7. Shukla, Meharchand : Advance Accounting
8. Shukla, S.M. : Advance Accountancy
9.Shukla, M.C, Grewal, T.S. & Gupta,S.C. :Advance Accounts
10.Jaiswal K.S. :Corporate Accounting (Both English&Hindi)

Code: BC-202

MARKETING

Unit-I

Introduction: Nature and Scope of marketing; importance of marketing as a business function, and
in the economy; Marketing concepts- traditional and modern; selling Vs. Marketing; marketing
mix; marketing environment. Consumer behavior and market segmentation: Nature, scope and
significance of consumer behaviour; Market segmentation- concept and importance; Bases for
market segmentation.

Unit-II

Product: Concept of product, Consumer and industrial goods; Product planning and development;
Packaging role and functions; Brand name and Trade Mark; After Sales Services; Product Life
cycle concept. Price: Importance of price in the marketing mix Factors, affecting price of a
product/Service; Discount and rebates.

Unit-III

Distribution Channels and Physical Distribution; Distribution Channels- Concept and Role; Types
of distribution channels; Factors affecting choice of a distribution channel; Retailer and whole
seller; physical distribution of goods; Transportation; warehousing; Inventory control; Order
Processing.

Unit-IV

Promotion: Methods of promotion; Optimum promotion mix; Advertising media: their relative
merits and limitations, Characteristics of an effective advertisement; Personal Selling; Selling as a
career; Classification of a successful sales person; Functions of Salesman.
REFERENCES:
1. Cundiff, Edward, W. & Still, R.R. : Basic Marketing- Concepts, Decisions and
Strategies
2. Kotler, Phillip : Marketing Management
3. Kotler, Phillip & Armstrong, Gray : Principles of Marketing
4. Mamoria, C.B,Mamoria Satish & Suri, R.K. : Marketing Management
5. Ramaswami & Namakumari : Marketing Management
6. Sontakki,C.M. : Marketing Management
7. Sherlekar, S.A. : Marketing Management
8. Stanton, W.J., Etzel Michael, J. & : Fundamentals of Marketing
Walker Bruce, J.
9. Srivastava, Prem Kumar : Vipanan Prabandha
10.William, M. Pride & Ferrel, O.C. : Marketing
11. Shukla,Ajit : Marketing Management (Hindi)
12.Shukla Ajit : Viparan

Code: BC 203

COST ACCOUNTING

Unit-I

Nature and Scope of Cost Accounting, Cost Vs. Management Accounting. Elements of Cost and
their Classification, Methods and Techniques. Installation of Costing System, Concept of Cost
Audit.
Accounting for Material: Material Control, Techniques, Pricing of Material issues, Treatment of
material losses.

Unit-II

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-III

Cost Ascertainment: Unit Costing, Job Costing, Batch Costing, Contract Costing.

Unit-IV

Operating Costing. Process Costing, Cost Records: Integral and Non-integral system;
Reconciliation of Cost and Financial Accounts.
REFERENCES:
1. Arora, M.N. : Cost Accounting- principles and Practice
2. Bansal, M.R. & Saxena, V.M. : Lagat Lekhankan
3. Gupta, R.K. : Lagat Lekhankan
4. Gupta, L.B. : Lagat Lekha
5. Jain, S.P. & Narang, K.L. : Cost Accounting
6. Khan, M.Y. & Jain, P.K. : Management Accounting
7. Maheshwari, S.N. : Advanced Problems and Solutions in Cost
Accounting
8. Prakash, Jagdish : Lagat Lekhankan
9. Shukla, S.M. : Lagat Lekha
10.Tulasian, P.C. : Practical Costing
11.Shukla, Sudhir : Cost Accounting

Code: BC 205

AUDITING

Unit-I

Introduction: Meaning, Objectives and Importance of Auditing, Types of Audit. Limitation of
Auditing. Audit Procedure: Audit programme, Audit Note Book, Audit Working Papers, Audit
Files, Audit Evidence, Consideration for commencing an Audit, Routine checking and Test
checking.

Unit-II

Internal Control: Meaning, Objectives and Auditor’s duties, Internal Check System: Meaning,
Objectives advantages and disadvantages, Auditors Duties. Internal Check as regards cash
receipts, Cash Payments, Wages, Sales and Purchases. Vouching: Meaning, Objectives,
Importance. Vouching of Cash Transactions and Trading Transactions. Verification of Assets and
Liabilities: Meaning, Objectives and Verification of various Assets and Liabillities.

Unit III

Audit of a Limited Companies: Appointment, Qualifications, Rights and Powers, Duties and
Liabilities of a Company Auditor. Audit Report- Meaning, Importance and Scope, Clean and
Qualified Audit Report, Audit Certificate, Audit of Divisible profits and Dividends.

Unit IV

Special Audit of Banking Companies and Insurance Companies. Special points in the Audit of
Educational Institutions, Clubs and Hospitals, Nature and significance of Cost Audit; Tax Audit
and Management Audit.
References:
1. Attowood, Frank A. & Stein, Neil D. : Depaul’s Auditing
2. Choudhari, Roy A.B. : Modern Internal Auditing
3. Chatlia, S.V. : Spicer and Pegler’s Practical Auditing
4. Dinkar, Pagare : Principles and Practices of Auditing
5. Gupta, Kamal : Contemporary Auditing
6. Gupta & Bhatnagar : Ankekshan
7. Kumar, Raj & Kanodia, Suresh : Ankekshan
8. Moutz, R.K. : Fundamentals of Auditing
9. Pratt, Michael,J :Auditing principles and practice
10. Sharma, T.R. : Auditing principles and practice
11. Sharma, T.R. : Ankekshan
12. Tandon, B.N. : Principles of Auditing
13.Woolf, Emile : Auditing Today