IFTM UNIVERSITY MORADABAD

(B.COM HONS) SEM IV.

B.COM (H) 402 Indian Economic development

UNIT 1
Meaning of economy,economic growth and development,characterstic of indian
economy,Factor affecting economic development,comparison of indian economy
with developed countries)a population,b)per capita income ,c)human developed
index d) agriculture,e)industries,f) service sector.

UNIT 2
Decentralised planning:panchayat experience-constitutional obligations,Balwantrai
mehta committee,ashok mehta committee and other reports,financial aspects of
73rd nd 74th constitutional amendment.
Concept of human resource development,population:current scenario.causes,impact
on economy,solutions and current population policy:problem of unemployment in
india:causes and measures to eradicate unemployment.population policy 2000.

UNIT 3
Economic planning objective,characteristics,need & importance,critical evaluation
of current five year plan,Achievements and failures of 10 th five year plan.11th five
year plan objectives,target & strategy.
Planning commission.Role and importance of commercial bank and financial
institutions need and objective of planning.

UNIT 4
Problems and prospects of Indian Agriculture,Major land reforms,Green
revolution,problems and prospects of large scale industries(Iron &
steel,sugar,cotton).small scale industry ,Role of small industries in indian
economy,SSI policy,Need & importance of private sector & public sector.
Importance of industrialization Industrial policy since 1991.Information technology
and knowledge economy.IT in india-Growth and present states.

IFTM UNIVERSITY MORADABAD

B.COM HONS SEM IV.
B.COM(H) -403 : Indirect Taxes
UNIT 1
Introduction of taxation- Meaning of indirect taxes,features of indirect
Tax.constitutional validity.Indirect Tax Laws administration and relevant procedures.
UNIT 2
Central excise:The central excise law in brief,Goods,Excisable goods,manufacture
and manufacturer,Classification,valuation,Related person,captive consumption,CAS
4,CENVAT.Central excise Audit and special Audit under 14A and 14AA of central
excise Act .Impact of tax on GATT 94,WTO,Anti dumping processing:Tariff
commission and other tariff authorities.

UNIT 3
Custom Laws: Basic concepts of custom laws:,custom procedures,types of custom
duties,import and export procedures,Exemptions special economic zones (SEZs).
Service Tax: Introduction ,nature of service tax:concepts and general
principles,classification of taxable services,valuation of taxable services,payment of
service tax return,other aspects of service tax,Taxable Services.

UNIT 4
VAT Act; Concept,salient features and general principles of state VAT
Act.Calculation of VAT liability (input tax credit).VAT procedures.

IFTM UNIVERSITY MORADABAD

B.COM HONS SEM IV
B.COM (H) 401 Banking law and Practices.
UNIT 1
Origin of bank and Banking system in india Meaning,types and function;
opening and conduct of banking accounts,closing of accounts,Banker and
customer-General and special relations.Central bank-its Role and functions.
UNIT 2
Law relating to Cheques,bills of exchange and other negotiable
instruments,Discounting of bill of exchange, practice relating to cheque,bills
of exchange and other negotiable instruments.
UNIT 3
Bankers credit,advance and overdraft traveller cheque,letter of
credit,confirmed bankerscredit,unconfirmed bankers credit,acceptance
credits and documentary credit.
UNIT 4
Secured Advances,lien pledge mortgage and bypothecation,revolving
credit,bankers advance against marketable securities,goods &
produce,debenture and life insurance policies,unsecured advances
guarantees,precautions/Duties of Banker.

IFTM UNIVERSITY MORADABAD

B.COM HONS SEM IV

B.COM(H) 404 ENTREPRENEURSHIP DEVELOPMENT

UNIT 1
Entrepreneurship-Introduction to entrepreneur,Entrepreneurship and enterpriseImportanceand relevance of entrepreneur-Factors influencing entrepreneurship-pros
and cons of being an entrepreneur-women entrepreneur,problems and promotiontypes of entrepreneurs-characterstics of a successful entrepreneur-competency
requirement for entrepreneurs-Awareness of self competency and its development.
UNIT 2
Small scale Industries SSI Tiny industries/Ancilary industries/cottage industries
definition,meaning product range,capital investment ,ownership pattern-importance
and role played by SSI in the development of indian economy-problems faced by
SSIs and role played by SSI in development of indian economy-problem faced by
SSIs and the steps taken to solve the problems-policies governing SSIs. Sickness in
SSIs-Meaning and definition of a sick industry-causesof industrial sickness
preventives and remedial measures for sick industries.
UNIT 3
Starting a small industries-what constitutues a business opportunity,scanning
the environment for opportunities,evaluation of alternatives and selection based on
personal competencies-An overview of the steps involved in starting a business
venture-location,clearance and permits required,formalities,licensing and
registration procedures-Assessment of the market for the proposed project.
UNIT 4
Preparing the business plan (BP)- Meaning and importance of business plan,Typical
BP format-financial,marketing,human resources,Technical,social aspect of the BPpreparation of BP-common pitfall to be avoided in preparation of a BP.