• Paper Code: UB03ACOM51
  • Title Of Paper: English & Business Communication-III
  • Total Credit: 3


  • To familiarize the learner with the basic concepts of English language.
  • To develop the skill of independent reading and writing with comprehension.
Unit Description of Detail Weighting(%)
Text: A collection of short stories
An Anthology of Short Stories (Macmillan)
Part One (Stories 1 – 5)
I Two text-based essay type questions 25%
II Text-based short note 8%
(A passage of commercial interest may be chosen from a reputed daily or a business magazine or a journal)
III Communication
Types of Communication
Vertical – Upward, Downward / Horizontal / Consensus / Grapevine)
Barriers to Communication
(Wrong choice of medium / Physical / Semantic / Socio-psychological barriers to Communication)
(General questions/ short notes may be asked)
IV Letters of Complaints& Adjustments
(Letters concerning delivery of goods (e.g. late delivery of Goods), wrong goods, damaged goods, defective goods, inferior quality of goods, shortage in goods (nos and weight),bad service, insolent behavior)
Collection Letters
(Letters concerning sending the statement of account or bill; the reminder stage; requests for payment; final appeal for cooperation; threats and warnings; legal action)


  • Paper Code: UB03CCOM51
  • Title Of Paper: Fundamentals of Cost Accounting
  • Total Credit: 3


The Objective of this paper is to help students to acquire conceptual knowledge of cost accounting and to impart skills for recording various elements of cost. This paper will also helpful to understand concept of Unit Costing..

Unit Description of Detail Weighting(%)
I Essential of Cost Accounting: (Theory Only)

  • Introduction & Definition and Concept of Cost Accounting.
  • Financial Accounting and Cost Accounting.
  • Characteristics of Cost Accounting.
  • Installation of Costing System.
  • Advantages & Limitation of Cost Accounting.
  • Methods and Techniques of Cost Accounting.
  • Cost Classification, Elements of Cost, Cost Unit and Cost Centre
II Material and Labour Cost:
Material Cost:

  • Meaning of Material; Material Control; Techniques of Material Control – ABC Techniques
  • Examples based Stock Levels: Maximum Level; Minimum Level; Reorder Level; Danger Level; Average Stock Level; Economic Order Quantity.

Labour Cost:

  • Meaning; Control of Labour Cost; Labour Turn Over; Causes and Remedies of Labour Turn Over.
  • Features of good wage system.
  • Methods of remuneration ; Time Rate; Piece Wage
  • Examples based on Time Rate as per Helsey Plan and Rowan Plan only
III Overhead Cost:

  • Meaning of Overheads; Classification of Overhead Cost.
  • Allocation and Apportionment of Overheads; Absorption of Overheads
  • Examples based on Apportionment of Service Department Overheads over Production Department under Repeated Distribution Method
  • Methods of absorption of overheads (Theory Only)
  • Examples based on Machine Hour Rate
IV Unit Costing and Reconciliation of Cost and Financial Accounts

Unit Costing:

  • Examples based on Cost Sheet including tender.

Reconciliation of Cost and Financial Accounts:

  • Need for Reconciliation; Methods of Reconciliation (Theory Only)
  • Problems on Preparation of Cost Reconciliation Statement


  • Cost Accounting – Khan My And Jain Pk
  • Cost Accounting And Financial Management – Kishore Ravi M
  • Advanced Cost Accountancy – Nigam Lall And Sharma G.L
  • Cost Accounting Method And Problems – Bhar B K
  • Studies In Cost Accounting – Das Gupta
  • Cost Accounting – Saxena V K

Syllabus with Effect From:June-2019

  • Paper Code: UB03CCOM52
  • Title Of Paper:  Material and Production Management
  • Total Credit: 3
Unit Description of Detail Weighting(%)
I Introduction to MaterialsManagement
Meaning and Definition of Materials Management
Classification of Materials
Objectives of Material Management
Importance and Scope of Materials Management
II Purchasing
Meaning and Definition
Objectives of Purchasing
Importance of Purchasing
Principles of Purchasing Purchasing Procedure
Centralized and Decentralized Purchasing
Methods of Purchasing
III Introduction to ProductionManagement
Meaning and Definition of ProductionManagement
Scope and Importance of ProductionManagement
Role of ProductionManagers
Types of Production Process (Job, Lot, Batch and Mass Production)
IV Plant Location and Plant Layout
Plant Location
Meaning of Plant Location
Factors affecting Plant LocationPlant Layout
Meaning and Definition of Plant Layout
Objectives of Plant Layout
Types of Plant Layout (Product Layout and Process Layout)


  • Materials Management – Varma M M – Sultan Chand And Sons
  • Materials Management – P Gopalakrishnan – PHI, 2002
  • Materials Management – Chitale & Gupta – Prentice Hall
  • Purchasing And Materials Management – Leenders Fearon – Universal Book Stall
  • Purchasing And Inventory Control – K S Menon – Wheeler Publishers
  • Integrated materials management-A. K. Datta-PHI
  • Purchasing and Supply Management- Dobbler, Burt D.N-TMI,7/e, 2004

Syllabus with Effect From:June-2019

  • Paper Code: UB 03 CCOM 23
  • Title Of Paper: Business Mathematics & Statistics – III
  • Total Credit: 3


  • To enhance analytical ability in students for processing data
  • To Familiarize students with applications of Statistical techniques in business decision making.
Unit Description of Detail Weighting(%)
I Measures ofCentral tendency and dispersion

  • Data Collection: Variables, Constants, Attributes, primary & secondary data and their sources, Data Presentation, formation of frequency distribution
  • Measures of central tendency: Mean, Median, Mode, Quartiles,
    Deciles, Percentiles, Combined Mean
  • Measures of Dispersion: Meaning of Range, Quartiles Deviation, Standard Deviation, Variance, Coefficient of Variance (CV)
II Correlation:

  • Introduction and meaning, interpretation and types of correlation,
  • Method to study Correlation: Scatter Diagram, Karl Pearson’s
    ProductMoment Methods, Spearman’s Rank correlation
  • Properties of Correlation and Example based on Probable Error
III Regression

  • Introduction and meaning
  • Regression Lines, Regression Coefficients, Regression Equations
  • Properties of Regression
IV Index Numbers

  • Introduction and Meaning and Importance of Index Numbers.
  • Construction of wholesale Price Index Number (c) Time Reversal Test and Factors Reversal Test (d) Cost of Living Index Number.


  • D. C Sancheti & V K Kapoor: Statistics (Theory, Methods and Applications) Sultan
    Chand Publication, New Delhi
  • S C Gupta: Fundamentals of Statistics, Himalaya Publishing House
  • Prof. H R Vyas and Others, Business Statistics, B S Shah Prakashan
  • R P Hooda: Statistics for Business and Economics, Mac Millian Publication, New Delhi

Syllabus with Effect From:June-2019

  • Paper Code: UB03DCOM51
  • Title Of Paper: Advanced Accounting V
  • Total Credit: 3


The Objective of this paper is to help students to acquire conceptual knowledge of corporate accounting and to impart skills for recording various transactions related to corporate transactions.

Unit Description of Detail Weighting(%)
I Business Purchase

  • Introduction, Goodwill/Capital Reserve,
  • Purchase Consideration,
  • Examples on Entries in the books of purchasing company, Debtors and Creditors taken over on behalf of vendors
II Profit Prior to Incorporation

  • Meaning, Methods of ascertaining of capital profit (or loss) prior to incorporation
  • Treatment of pre incorporation profit and loss.
  • Examples for finding out profit prior and post incorporation of company
III Capital Reduction:

  • Method of reducing share capital
  • Accounting entries for reduction of capital and writing off capital loss and preparation of Balance Sheet after capital reduction.
IV Liquidation of Companies

  • Introduction, Voluntary winding up, Circumstances and mode of voluntary winding up (a) Liquidator’s receipt (b) Liquidators Payments (c) Disbursement by the liquidator.
  • Adjustment of contributories right, Calculation of liquidators’ remuneration, Interest on Debentures, Preference Dividend & Preferential Creditors and capital deficiency.
  • Preparation of Liquidators Final Statement inclusive of calculation of liquidator’s remuneration. Interest on Debenture preference dividend & preferential creditors and capital deficiency.


  • Advanced Accounting 2 – Sehgal Ashok And Sehgal Deepak
  • Advanced Accounts – Shukla M C And Grawal T S
  • Problems And Solution In Adv Accounting – Gupta R L
  • Company Accounts – Gupta R L And Radhaswamy M
  • Rathmans Company Accounts Theory Prob. And Solution – Rathman P V And Raju D R
  • Accounting Standards And Corporate Accounting Practice – Ghosh T P
  • Advanced Accountancy Vol. I – P.C. Tulsian

Syllabus with Effect From:June-2019

  • Paper Code: UB03DCOM52
  • Title Of Paper:Advanced Accounting VI
  • Total Credit: 3


The Objective of this paper is to help students understand basic principles of auditing.

Unit Description of Detail Weighting(%)
I Introduction to Auditing:

  • Definition of Auditing, Characteristics, Scope of Auditing, Difference between Accountancy and Auditing.
  • Objectives of Auditing.
  • Detention and prevention of frauds and errors.
II Vouching:

  • Meaning of Voucher and Vouching.
  • Importance of Vouching.
  • Contents of good voucher.
  • Vouching and auditor’s duties.
  • Vouching of Credit sales and Payment from debtors, Credit Purchase and Payment to Creditors and Purchase of Fixed Assets.
III Audit Procedure

  • Types of Audits in brief
  • Continuous Audit & Annual Audit.
  • Preparation before commencement of new audit.
  • Audit program (with reference to Standard Auditing), Meaning, Advantages and Disadvantages.
  • Audit working papers
IV Internal Check, Internal Audit And Internal Control and Investigation

(A) Internal Check, Internal Audit And Internal Contro

  • Meaning, Characteristics, Objectives of Internal Check and Internal Audit.
  • Auditor’s duties regarding internal check and Internal Audit.
  • Difference between Internal Check, Internal Control and Internal Audit.

(B) Investigation

  • Meaning and definition and Objectives of investigation.
  • Difference between Auditing and Investigation.
  • Points to be considered while conducting Investigation.
  • Investigation on behalf of purchaser of business and on institution for granting a loan




  • Practical Auditing – Tandon B N
  • A text book of auditing – Jha Aruna
  • Auditing – Rawat D S
  • Auditing – Srinivasan R

Syllabus with effect from :June, 2020

  • Paper Code: UB03GCOM51
  • Title Of Paper: Economics-III (Public Finance)
  • Total Credit: 3


This course exposes students tothe theory and functioning ofthe monetary and financial sectors of
the economy. It highlights the organization, structure and role of financial markets and institutions. It also discusses interest rates, monetary management and instruments of monetary control. Financial and banking sectors forms and monetary policy with special reference to India are also covered.

Unit Description of Detail Weighting(%)
I Public finance: meaning and scope of public finance. Budget- main features of budget, concept of balanced budget, Fiscal policy- main instruments of fiscal policy. 25%
II Public Revenue: Sources of revenue, taxes, classification of taxation, direct and indirect taxes, specific and ad valorem taxes, canons of taxation, social and economic objectives of taxation, characteristics of a good tax system, role of taxation in developing economies. 25%
III Public Expenditure: causes of increase in public expenditure, revenue and capital expenditure, development and non development expenditure, principle of public expenditure, effects of public expenditure on production, distribution, income and employment. Role of public expenditure in developing economy. 25%
IV Public debt: classification of public debt, growth of public debt, purpose of public debt, methods of debt redemption, burden of public debt, burden of internal and external debt, role of public borrowing in a developing economy, effects of public debt on production, distribution, consumption, level of income and employment. 25%


  • Money, Banking, Trade and Finance. K. P. M. Sundaram.
  • Advanced Economic Theory. K. K. Dewat.
  • Public Finance. D. M. Mithani.

Syllabus with effect from : JUNE 2020

  • Paper Code: UB03SCOM51
  • Title Of Paper: Time Management
  • Total Credit: 3


The Objective of this course is to understand the concepts of Time Management. Time Wasters, Time Management Tools and Application of Time Management.

Unit Description of Detail Weighting(%)
I Introduction to Time Management
Meaning, characteristics, objectives of Time Management
Significance of Time Management
Fundamental Truths about Time
Basic principles of Time Management
II Typical Time Wasters
Causes of Time Wastage
Time Wasters:
Office environment,
Meetings, Telephone calls,
Visitors, Poor delegation,
Inability to say “No”,
Internet, Televisions, Travel.
III Time Management Tools
Ways to overcome Time Wasters
Planning Components and Time Management – objective, policy, programmes, schedule, strategies
Budget – best tools for Time Management
How to save time?
IV Application of Time Management
Learning Time Management
Practical Experience and games on; Goal Setting
Weekly plan


  • The seven habits of effective people by Stephen R. Covey Simon , Schuster Publishers,1990
  • Managing Time for a Competitive Edge by Bharti R.L. , S.Chand
  • Graham Roberts- Phelps, Handbook of Time Management Working Smarter, New Delhi, Crest
    Publishing Huuse,2003
  • Dr. Jan Yager, Creative Time Management for the New Millennium, Mumbai, Jaico
  • Gary kroehnert, Taming Time, New Delhi, Tata McGraw Hill Publishing Company Ltd,2004
  • C.B. Gupta, Management: Theory and Practice by Sultan Chand & Sons, New Delhi