Commerce

BC 3.1(a)

Human Resource Management

The course acquaints students with the techniques and principles to manage human resource of an organization.

After the successful completion of the syllabus students will be acquainted with the meaning of human resource management, status and competencies of HR manager, HR policy, evolution of HRM, human resource planning, quantitative and qualitative dimensions of job analysis job description and job specification, recruitment selection, interview, placement, and induction, outsourcing and fringe benefits, employee health and safety, industrial disputes and settlement of machinery. outsourcing and fringe benefits.

BC 3.1(b)

Principles of Marketing

The course aims to acquaint students with basic knowledge of concepts, principles, tools and techniques of marketing.

After reading the curriculum students will be able to know the concept and importance of marketing, evolution of marketing, consumer behavior, market segmentation, concept and importance of product, different pricing strategies, factors affecting price of a product, nature and importance of promotion, communication process social marketing, Green Marketing, rural marketing and consumerism.

BC 3.1(c)

Fundamentals of Financial Management

The course aims to familiarize the students with the principles and practices of financial management.

After completing this course students will be able to have better understanding on financial management, time value of money, risk and return, valuation of securities, Capital budgeting process, cash flow estimation, payback period method, capital budgeting under risk conditions, financial decision, sources of long term financing, leverages, determinants of capital structure, dividend policies and practice,

working capital and factors affecting working capital decision.

BC 3.2 (a)

Corporate Governance and Auditing

The course aims to provide knowledge of auditing principles, procedures and techniques in accordance with current legal requirements and professional standards and to give an overview of the principles of corporate governance and corporate social responsibility.

After the completion of the curriculum student will be able to know the evolution of corporate governance, regulatory framework of corporate governance in India, common governance problem noticed in various corporate failures, code and Standards on corporate governance, concept of Corporate Social responsibilities, CSR models, codes and Standards on CSR, concept, nature and growing significance of ethics and business ethics in various functional areas of business, auditing,

classification of audit, company Audit and special areas of audit.

BC 3.2 (b)

GST

The course aims to provide basic knowledge and equip students with application of principles and provisions of GST.

After the successful completion of the curriculum students will be able to know the theoretical framework of GST in India, direct and indirect taxes, concept and scope of supply, composite and mixed supplies, charge of GST, IGST, interstate supply, intra-state supply, levy and

collection of IGST, time and value of supply, input tax credit and registration process, invoice process, return under GST and payment of tax.

BC 3.3

Entrepreneurship

The course aims to orient the learner towards entrepreneurship as a career option and creative thinking and behavior.

Successful completion of the curriculum leads students towards the meaning, elements, determinants and importance of entrepreneurship and creative behavior, contemporary role models of Indian business, public and private system of stimulation, support and sustainability of entrepreneurship, role and functions of Business incubators and angel investors, sources of business ideas and tests of feasibility, mobilizing resources for start-up, preliminary contracts with vendors and basic

startup problems.

ECONA 313

Economy of Himachal Pradesh

The aim is to make the students aware about the economy of Himachal Pradesh.

After the successful completion of the syllabus students will be able to know the structural growth of Himachal Pradesh economy before and after reforms, role of agriculture and horticulture in the state domestic product, cropping pattern, vegetable production and productivity Trends, patterns in industrial growth, large scale industries of Himachal Pradesh tenders, hydro power generation in Himachal Pradesh, banking, housing, social welfare, education and role of tourism in the economic

Development of Himachal Pradesh.

BC 3.5(a)

Corporate Tax Planning

The objective of the course is to provide basic knowledge of Corporate Tax Planning and its impact on decision making.

After the successful end of the syllabus students will be familiar with the term Tax Planning, tax Management, Tax evasion and tax avoidance, corporate tax in India, tax planning with reference to setting up of a new business, tax planning with reference to sale of scientific research assets, special provisions relating to non residents and text planning with reference to business reconstructing.

BC 3.5(b)

Banking and Insurance

The course aims to impart knowledge about the basic principles of the Banking and Insurance.

After the completion of the syllabus students knows the origin of Indian banking system, financial services offered by banks, crossing and endorsement, statutory protection for holder in due course, concept of negligence, principles of sound lending, meaning benefits of home

banking, basic concepts of risk, different principles of insurance, roles of IRDA and online insurance.

BC 3.5(c)

Management

The course aims to impart the student’s knowledge about the use of financial cost and

After the successful completion of the program student knows the nature and scope of Management Accounting, financial statement

Accounting

other data for the purpose of managerial planning control and decision making.

analysis, absorption versus variable costing, different methods of marginal costing, steps in decision making process, pricing decision, major factors influencing pricing decisions, various methods of pricing, budgeting and budgetary control, zero based budgeting, responsibility accounting, standard costing and variance analysis.

BC 3.5(d)

Computerized Accounting System

Course aims to enhance the skill needed for computerized accounting system and to enable the students to develop simple accounting applications.

After the successful completion of the syllabus student will design computerized accounting system using a DBMS package, creating a voucher entry form, auditing in computerized accounting system, designing supplier and customer system for accounting using form and

designing payroll system for accounting using form.

BC 3.6(a)

International Business

The objective of the course is to familiarize the students with the concepts, importance and dynamics of international business and India's involvement with Global Business. The course also seeks to provide theoretical foundations of international business to the extent these are relevant to the global business operations and developments.

after completing the curriculum student knows the term international business, globalization and its importance in world economy, impacts of globalization, National and foreign environments, theories of international trade and international organization and arrangements, forms of regional groupings, integration efforts among countries in Europe, North America and Asia, organizational structure for international business operations, Foreign Trade Promotion, measures and organization in India, special economic zones and sources of trade

Finance.

BC 3.6(b)

Office Management and Secretarial Practice

The purpose of this course is to familiarize the students with the activities in a modern office. Smooth functioning of any organization depends upon the way various activities are organized, facilities provided to the staff working in the office, the working environment and the tools and equipments used in office.

After completing the curriculum students will be able to understand the term office and office management, mail and mailing procedure, forms and stationery, modern office equipment, factors determining office mechanism, budgets, annual revised and estimated, recurring and non recurring heads of Expenditure, audit process, banking facility, types of accounts, appointment, duties, responsibilities of a personal secretary, qualification, agenda and minutes of meeting, drafting and maintenance of appointment diary.

BC 3.6(c)

Fundamentals of Investment

The purpose of this course is to promote The rise the students with the different investment alternatives introduce them to the framework of their analysis and valuation and highlight the role of investor protection.

After completing the course students will have enhanced understanding on the investment Decision Process, types of investment, valuation and types of bonds, fundamental analysis, technical analysis, portfolio and diversification, portfolio risk and return, role of SEBI and stock exchanges in investor protection, investor grievances and their redressal system and investors awareness and activism.

BC 3.6(d)

Consumer Protection

This paper seeks to familiarize the students with of their rights as a consumer, the social framework of consumer rights and legal framework of protecting consumer rights. it also provides an understanding of the procedure of redress of consumer complaints and the role of different agencies in establishing product and service standards.

After completing this course the student will clearly understand the conceptual framework of consumer and Markets, Consumer Protection law in India, organizational setup under the consumer protection act, grievance redressal mechanism under the consumer protection law, leading cases decided under Consumer Protection law by Supreme Court, consumer movement in India, voluntary and mandatory standards, role of BIS, ISI, licensing and surveillance and role of International standard.

BC 3.7

Personal Selling and Salesmanship

The purpose of this course is to familiarize the students with the fundamentals of personal selling and the selling process they will be able to understand standing as a career and what it takes to be a successful salesman.

After completing the syllabus students will have in-depth knowledge about the significance of personal selling, different types of buying motives, characteristics of a good salesman, selling process, sales manual, order book, tour diary, AIDA model of selling, advertising and distribution network.

ECONA 314

Indian Economy

The course is designed to enable students to have in-depth knowledge of various problems and issues faced by Indian economy the course will concentrate on both the achievements and the issues of the economy.

After completing the syllabus students will have in-depth knowledge of Indian economy, features of economic reforms and structural adjustment programme, appraisal of economic reforms programme, objectives and functions of Niti Aayog, problem faced by Indian economy, direct cash transfer scheme of the government, pattern of growth of Indian agriculture since 1950, economic liberalisation and emerging trend in Indian agriculture, new agriculture policy, role of industry in economic development and industrial policy 1948, 1956 and 1991 and recent

development.