B.Com 6th Semester – Dibrugarh University NEP Syllabus 2026
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📑 Table of Contents
🔷 Human Resource Management (HRM) Major
Dibrugarh University BCOM 6th Semester
Course Title: Indian
Financial System
Course Code: C - 12
Course Credit: 4
Distribution of Marks:
60 (End Sem) + 40 (In-Sem)
Course objectives: On successful completion of the course,
the Students will be able to
• Understand the financial system,
Institutions, financial markets and services.
• Analyse the concepts relevant to
Indian financial market and relevance.
• Understand concept of financial
services, types and functions.
• Understand the types of financial
Instruments.
• Demonstrate an understanding the
functioning of stock markets
Unit I: Overview of Financial System
Introduction to Financial System
– Features, Constituents of Financial System;
Financial Institutions; Financial Services; Financial Markets and Financial
Instruments.
Unit
II: Financial Institutions
Characteristics
of Financial Institutions, Broad Categories – Money Market Institutions and
Capital Market Institutions. Objectives and Functions of Industrial
Finance Corporation of India (IFCI), Industrial Development Bank of India
(IDBI), National Small Industrial Development Corporation (NSIC), National
Industrial Development Corporation (NIDC), RBI Measures for NBFCs.
Unit III: Financial Services & Stock Market Operations
Financial Services: Meaning,
Objectives, Functions, Characteristics; Types of Financial Services - Merchant
Banking – Functions and Operations, Leasing, Mutual Funds, Venture Capital
& Credit Rating.
Stock Market: Functions of Stock
Exchange; Stock Market Operations - Trading, Settlement and Custody (Brief
discussion on NSDL & CSDL); Brief discussion of BSE, NSE.
Unit IV: Financial Markets and Instruments
Meaning
and Definition, Role and Functions of Financial Markets, Constituents of
Financial Markets; Money Market Instruments, Capital Market and Instruments;
SEBI guidelines for Listing of Shares and Issue of Commercial Papers.
Modes of Semester Assessment (40 marks)
1. Two sessional examination 10
marks each
2. Others (any one of the
following) 10 marks each
• Visit any financial institution
and prepare a report regarding its structure, functions and performance.
• Presenting the report in a class room seminar.
**********
Dibrugarh University BCOM 6th Semester
Course Title: Compensation Management
Course Code: C 13
Nature of the Course: Core
Total Credit: 4
Total Marks: 60 (End Sem) +40(In-Sem)
Course Objective: The objective
is to equip students with comprehensive knowledge in compensation management, its
principles, designing compensation system in the organizations and contemporary
strategic compensation.
Unit I: Introduction to Compensation Management
Nature and Objectives of Compensation, Factors affecting Compensation
Policy; Concept of Wages and Salary: Minimum Wages, Fair Wages, and Living
Wages; Understanding Elements of Compensation Structure: Fixed Pay, Variable
Pay, Cash Benefits, Incentives, Executive Compensation, Stock Options;
Understanding Salary Slip.
Unit II: Concept of Social Security
Evolution of Social Security of workers in India; Introduction to
Provident Fund (PF); Employees State Insurance (ESI); Gratuity; Superannuation;
Bonus; Reward Systems; Retirement; Voluntary Retirement Scheme (VRS) / Golden
Handshake.
Unit III: Laws relating to Social Security
The Workmen's Insurance Act; The Worker's State Insurance Act; The
Maternity Benefits Act, 1961; The Workers Provident Fund Act, 1952; The
Gratuity Compensation Act, 1972.
Unit IV: Performance Management and Appraisal
Performance Management System (PMS): Relationship between Compensation and Employee Performance;
Introduction and Objectives of PMS; Determinants of Performance; Diagnosing the
Causes of Poor Performance.
Performance Appraisal:
Uses of Performance Appraisal; Methods of Appraisal – Traditional Methods and
Modern Methods.
MODES OF IN-SEMESTER ASSESMENT: (40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
*******
Dibrugarh University BCOM 6th Semester
Course Title: Global Human Resource Management
Course Code: C-14
Nature of the Course: Core
Total Credit: 4
Total Marks: 60 (End Sem) +40(In-Sem)
Course Objective: The objective
of the course is to prepare the students aware about the recruitment
opportunities and challenges in global perspective. Moreover, the course is to provide
students with a robust understanding of international HR practices and issues.
Unit I: Introduction to GHRM
HRM vs. Global HRM; Contemporary
issues in Global Human Resource Management; Necessity, significance, scope, and
challenges of GHRM; Practices of GHRM in India.
Unit II: HRM in Dynamic
Environment
Human and cultural variables in
Global Organizations; Technical Changes; Total Quality Management (TQM);
Workforce Diversity; Employee-related problems: Discipline, Turnover,
Absenteeism, Morale, Health, and Safety.
Unit III: International Staffing
and Expatriate Management
International Workforce Planning
and staffing; Global Recruitment, Hiring, Outsourcing, and Poaching; Global
Selection Criteria; Expatriate management and cross-culture training.
Unit IV: HR Control and
Accounting
HR Control; Utilization of
Software Solutions for manpower control & management (HRIS); HR Accounting
& Audit.
MODES OF IN-SEMESTER ASSESMENT:
(40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
**********
Dibrugarh University BCOM 6th Semester
Course Title: Labour Law
Course Code: C-15
Nature of the Course: Core
Total Credit: 4
Total Marks: 60 (End Sem) +40 (In-Sem)
Course Objective: The objective
of the course is to apprise the students about the various labour related
issues of India and International perspective.
Unit I: Introduction to Labour
Legislation
Constitution of India VIS- a VIS
Labour Law, Emergence and objective of Labour Laws Basics of Labour Legislation
in India, Principles of Labour Legislation, Usefulness and Importance of Labour
Legislations.
Unit II: Factories and Plantation
Acts
Factories Act, 1948: Objective,
Provision, Penalties and Procedure; Plantation Labour Act 1951.
Unit III: Wages and Social
Security
The Minimum Wages Act 1948, The
Payment of Bonus Act 1965, The Payment of Gratuity Act, 1972.
Unit IV: Trade Unionism
The Trade Union Act 1926 and
current amendment.
************
Dibrugarh University BCOM 6th Semester
Course Title: Customer Relationship Management
Course Code: Minor 6
Nature of the Course: Minor
Course Credit: 4 credits
Marks: 60 (End Sem) + 40(In Sem)= 100
Course Objectives:
The objective of the course is to
help the students understand:
• The need and significance of
CRM in marketing.
• The dynamics of behavioural and
psychological aspects of customer in relationship management.
• The many concepts associated
with CRM along with the workings of CRM with the advent of technology.
• The finer details of CRM data
and CRM Planning.
Unit I: CRM Concepts and
Psychology
CRM practice, Concepts, Need,
Features, Importance, Trends in CRM, Scope; CRM and Relationship Marketing,
Human Psychology towards Relationship.
Unit II: Customer Value and
Retention
CRM Concepts: Customer Value,
Customer Expectation and Customer Expectation Management, Customer Satisfaction
and Measurement of Customer Satisfaction, Customer Centricity, Customer
Acquisition, Customer retention, Customer Loyalty, Customer Lifetime Value.
Unit III: CRM Systems and
Components
Web-based Customer Support; Types
of CRM Systems: Operational, Analytical, Collaborative, Strategic; Key
Components of CRM: Contact Management, Sales Force Automation, Marketing
Automation, Customer Service and Support, Analytics and reporting, Campaign
Management, Geographic CRM.
Unit IV: CRM Planning and
Implementation
Planning: Steps in CRM Planning:
Building Customer Centricity, Setting CRM Objectives, Defining Data
Requirements, Planning Desired Outputs. Strategy: Strategy Development Process,
Customer Strategy Grid, Challenges of CRM Implementation, CRM Metrics; CRM in
Consumer Markets, CRM in Service Sector, CRM in Manufacturing Sector.
MODES OF IN-SEMESTER ASSESMENT:
(40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
*****
🔷 Banking and Insurance Major
Dibrugarh University BCOM 6th Semester
Course Title: Indian Financial System
Course Code: C - 12
Course Credit: 4
Distribution of Marks: 60 (End Sem) + 40 (In-Sem)
Course objectives: On successful completion of the course, the Students will be able to
• Understand the financial system, Institutions, financial markets and services.
• Analyse the concepts relevant to Indian financial market and relevance.
• Understand concept of financial services, types and functions.
• Understand the types of financial Instruments.
• Demonstrate an understanding the functioning of stock markets
Unit I: Overview of Financial System
Introduction to Financial System – Features, Constituents of Financial System; Financial Institutions; Financial Services; Financial Markets and Financial Instruments.
Unit II: Financial Institutions
Characteristics of Financial Institutions, Broad Categories – Money Market Institutions and Capital Market Institutions. Objectives and Functions of Industrial Finance Corporation of India (IFCI), Industrial Development Bank of India (IDBI), National Small Industrial Development Corporation (NSIC), National Industrial Development Corporation (NIDC), RBI Measures for NBFCs.
Unit III: Financial Services & Stock Market Operations
Financial Services: Meaning, Objectives, Functions, Characteristics; Types of Financial Services - Merchant Banking – Functions and Operations, Leasing, Mutual Funds, Venture Capital & Credit Rating.
Stock Market: Functions of Stock Exchange; Stock Market Operations - Trading, Settlement and Custody (Brief discussion on NSDL & CSDL); Brief discussion of BSE, NSE.
Unit IV: Financial Markets and Instruments
Meaning and Definition, Role and Functions of Financial Markets, Constituents of Financial Markets; Money Market Instruments, Capital Market and Instruments; SEBI guidelines for Listing of Shares and Issue of Commercial Papers.
Modes of Semester Assessment (40 marks)
1. Two sessional examination 10 marks each
2. Others (any one of the following) 10 marks each
• Visit any financial institution and prepare a report regarding its structure, functions and performance.
• Presenting the report in a class room seminar.
**********
Dibrugarh University
BCOM 6th Semester
Course Title:
Security Analysis
Course Code: C-13
Nature of the Course:
Core
Course Credit: 04
Credits
Distribution of
Marks: 60 (End Sem) + 40 (In-Sem)
Course
Objective: This course aims at providing students with an understanding of
economy industry- company analysis and various inter linkages that influence
the securities market. It enables them to establish the valuable linkage
between modern theories of finance and the analytical techniques used by
investors for valuing securities.
Unit I: Introduction to
Investment
Introduction; Investment vs.
Speculation, Investment vs. Gambling; Investment Objectives, Investment
Attributes; Investment Process; Security Analysis vs. Portfolio Management.
Unit II: Securities Markets
Development of Stock Market in
India; Dematerialization of Shares; Listing of Securities; Risk and Return -
Total Risk and its Factors; Concept and Components of Total Risk, Systematic and
Unsystematic Risk.
Unit III: Security Analysis
Fundamental Analysis:
Economic, Industry and Company Analysis, Forecasting of earnings.
Technical Analysis:
Charting Tools, Market Indicators, Dow Theory, Random Walk Theory.
Unit IV: Market Efficiency and
Valuation
Efficient Market Hypothesis
(EMH), Different Forms of EMH and their Empirical Tests; Stock Return and
Valuation: Anticipated Return, Present Value of Return, Multiple year holding
period.
MODES OF IN-SEMESTER ASSESMENT: (40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
*************
Dibrugarh University BCOM 6th Semester
Course Title:
Microfinance
Course Code: C-14
Nature of Course: Core
Course Credits: 04
Credits
Distribution of Marks:
60 (End Sem) +40 (In-Sem)
Unit I: Introduction to
Microfinance
Micro Finance: Concept, Nature,
Scope, Importance and Objectives of Microfinance, Historical Evolution of Micro
finance in India, Potential of Microfinance in India.
Unit II:
Regulatory Framework
Overview of Regulatory bodies and
authorities in Microfinance, Need of the regulatory Framework of microfinance,
Role of NABARD as regulator of Microfinance system, Refinancing facility by
NABARD, RBI’s role for facilitating microfinance services.
Unit III:
Microfinance Institutions (MFIs)
Need of Microfinance
Institutions, Purpose and Role of Microfinance Institutions, Groups of MFI:
Self Help Group (SHG), Joint Liability Group (JLG), Grameen Model Bank, Rural
Co-operatives, Challenges faced by MFIs in India, Role of Micro Units
Development Refinance Agency (MUDRA), Commercial Banks and Microfinance.
Unit IV:
Emerging Issues and Trends in Microfinance in India
Microfinance Model: SHG Bank
linkage model, Innovations in Microfinance delivery channels, Role of
Microfinance in Poverty Alleviation and Financial Inclusion, Problems of
Microfinance in India and the Way Ahead.
MODES OF IN-SEMESTER ASSESMENT:
(40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
******
Dibrugarh University BCOM 6th Semester
Title of the Course:
Insurance Regulatory Framework
Course Code: C-15
Nature of the Course:
Core
Course Credit: 04
Credits
Distribution of Marks:
60 (End Sem) + 40 (In- Sem)
Unit I: General Concepts and Principles of Insurance
General concepts and principles
of Insurance: Insurable Interest, Indemnity, Utmost good faith (Uberrimae
Fidei), Proximate Cause, Subrogation and Contribution; Differentiation -
Insurance and Guarantee, Insurance and Wager, Moral Hazards; Introduction to Insurance
Regulation in India.
Unit
II: Nature and Types of Insurance Contract
Nature and types of Insurance
Contract: Concept of Intermediaries, Agents, Brokers, Surveyors & Loss
Assessors, Health Third Party Administrators (TPAs), Certification of Insurance
Professionals, Training Organizations.
Unit
III: Regulation of Insurance Business
Regulation of Insurance Business:
IRDA, 1999: Definition, composition of the authority, IRDA (Licensing of
Insurance Agents) Regulations, 2000, Terms of the Chairperson and other
members, duties, powers and Functions of IRDA; Licensing, Audit &
Supervision, Investments, Rural and Social Sector obligations, Micro Insurance,
Financial inclusion, Product Approval, Regulation of Reinsurance.
Unit
IV: Insurance Ombudsman and Redressal
Insurance Ombudsman Scheme:
Appointment of ombudsman, power, duties and functions of Ombudsman, Procedure
of Filing complaint with ombudsman and seeking redressal, Mechanisms for
dispute resolution, Consumer Protection in Insurance.
MODES OF IN-SEMESTER ASSESMENT:
(40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
******
Dibrugarh University BCOM 6th Semester
Course Title: Financial Planning for Beginners
Course Code: Minor 6
Nature of Course: Minor
Course Credits: 04 Credits
Distribution of Marks: 60 (End Sem) +40 (In-Sem)
Unit I: Introduction to Financial Health and Planning
Introduction: Measuring Your
Financial Health and Planning; Understanding the Time Value of Money (Present
Value and Future Value concepts); Tax Planning and Strategies (Exemptions,
Deductions, and long-term tax-saving investments).
Unit
II: Managing Your Money and Planned Borrowing
Managing Your Money: Cash and
Liquid Asset Management; Using Debit and Credit Cards effectively; Using
Consumer Loans: The Role of Planned Borrowing; Decision making for major life
purchases like Home and Automobile.
Unit
III: Insurance and Retirement Planning
Protecting Yourself with
Insurance: Life and Health Insurance; Property and Liability Insurance:
Concept, Benefits, and Types. Retirement Planning and Estate Planning: Modes
Available (Pensions, NPS, Wills, and Succession Planning).
Unit
IV: Managing Your Investments
Investment Basics: Understanding
Risk vs. Return; Securities Markets; Investing in Stocks; Investing in Bonds
and Other Alternatives; Mutual Funds: An Easy Way to Diversify your portfolio.
MODES OF IN-SEMESTER ASSESMENT:
(40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
******
🔷 Marketing Major
Dibrugarh University BCOM 6th Semester
Course Title: Indian Financial System
Course Code: C - 12
Course Credit: 4
Distribution of Marks: 60 (End Sem) + 40 (In-Sem)
Course objectives: On successful completion of the course, the Students will be able to
• Understand the financial system, Institutions, financial markets and services.
• Analyse the concepts relevant to Indian financial market and relevance.
• Understand concept of financial services, types and functions.
• Understand the types of financial Instruments.
• Demonstrate an understanding the functioning of stock markets
Unit I: Overview of Financial System
Introduction to Financial System – Features, Constituents of Financial System; Financial Institutions; Financial Services; Financial Markets and Financial Instruments.
Unit II: Financial Institutions
Characteristics of Financial Institutions, Broad Categories – Money Market Institutions and Capital Market Institutions. Objectives and Functions of Industrial Finance Corporation of India (IFCI), Industrial Development Bank of India (IDBI), National Small Industrial Development Corporation (NSIC), National Industrial Development Corporation (NIDC), RBI Measures for NBFCs.
Unit III: Financial Services & Stock Market Operations
Financial Services: Meaning, Objectives, Functions, Characteristics; Types of Financial Services - Merchant Banking – Functions and Operations, Leasing, Mutual Funds, Venture Capital & Credit Rating.
Stock Market: Functions of Stock Exchange; Stock Market Operations - Trading, Settlement and Custody (Brief discussion on NSDL & CSDL); Brief discussion of BSE, NSE.
Unit IV: Financial Markets and Instruments
Meaning and Definition, Role and Functions of Financial Markets, Constituents of Financial Markets; Money Market Instruments, Capital Market and Instruments; SEBI guidelines for Listing of Shares and Issue of Commercial Papers.
Modes of Semester Assessment (40 marks)
1. Two sessional examination 10 marks each
2. Others (any one of the following) 10 marks each
• Visit any financial institution and prepare a report regarding its structure, functions and performance.
• Presenting the report in a class room seminar.
**********
Dibrugarh University BCOM 6th Semester
Course Title: Service Marketing
Course Code: C-13
Nature of the Course: CORE
Course Credit: 04 Credits
Distribution of Marks: 60 (End Sem) +40 (In-Sem)
Course Objectives: The students will be able to:
•
To identify the importance of service marketing in the economy
•
To familiarize with the special characteristics of services relevant for
marketing
•
To analyse the customer satisfaction and complaint management in
services
•
To evaluate the financial implications of improvement in services, and
•
To acquaint with CRM-application in service Marketing.
Unit I: Fundamentals of Service
Marketing
Introduction: Nature &
Characteristics of Services-extended marketing mix (3ps). Classification of
services. Four I's of services – Intangibility, Inconsistency, Inseparability
and Inventory. Importance of Services Marketing in Indian Economy, Growth of
service sector in Indian Economy: Factors influencing, Service Marketing
environment.
Unit II: Service Product &
Branding
What is a Service Product;
Product Level Framework; Flower of Services; Branding Services; Brand Equity in
Services; New Service Development; Service Life Cycle, TQM in service.
Unit III: Price & Promotion
of Services
Service Pricing- Role of pricing
in service; Pricing methods for service; Factors influencing service pricing;
Services promotions, Communication Strategy & Implementation, Advertising
Services.
Unit IV: Delivering Quality
Services
Delivering Quality Services -
Causes of Service-Quality Gaps - The Customer Expectations versus Perceived
Service Gap Factors and Techniques to Resolve these Gaps in Service –
Developing Appropriate and Effective Communication about Service Quality.
MODES OF IN-SEMESTER ASSESMENT: (40 Marks)
1. Two sessional Examination - 10 Marks each
2. Others (Any One) - 10 Marks each
* Seminar Presentation on any of the relevant topics
* Assignment
* Group Discussion
* Field Visit
*******
Dibrugarh University BCOM 6th Semester
Course Title: Advanced Advertising Management
Course Code: C-14
Nature of the Course: CORE
Course Credit: 4 credits
Marks: 60 (End Sem) +40(In Sem) = 100
Course Objectives: The objective of
the course is to help the students understand:
• The broad concept of promotion
inclusive of advertising.
• The minute details that determine
promotion decisions.
• The financial and legal aspects of
promotion.
• The types and components of
advertising and promotion.
Unit I: Advertising Fundamentals
and Ethics
Advertising vs Promotion: Concept,
Objectives, Functions, Importance; Types of Advertising: Social Media
Marketing, Surrogate Advertising, Relationship Marketing, Promotion Mix;
Economic, Social, Ethical and Global issues in Advertising.
Unit II: Advertising Planning and
Decision Making
Advertising Planning: Framework,
Situation Analysis, Marketing Plan, 5 Ms of Advertising (Mission, Money,
Message, Media, Measurement); Decision Making in Advertising: Persuasion
Process.
Unit III: Message Strategy and
Copywriting
Message Strategy: Word-of-mouth
Advertising, Advertising Copy (Creative process: Coming up with an idea),
Advertising Appeals and Execution Styles; Elements of a print copy, Art of
copywriting, Elements of Broadcast Copy; Process of developing an Ad Campaign.
Unit IV: Media Planning and
Promotion Mix
Media Planning: Emerging media
and trends, Print, Broadcast and Interactive Online Media; Setting Media Budget
(Economic Analysis, Market Experimentation and Budgeting); Media Tactics: Media
class, vehicles, option decisions;
Other Components of Promotion
Mix: Sales Promotion, Personal Selling, Public Relations, Event Marketing,
Direct Marketing, Consumer vs Trade Promotions.
MODES OF IN-SEMESTER ASSESMENT:
(40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
* Field Visit
*******
Dibrugarh University BCOM 6th Semester
Course Title: Agricultural and Rural Marketing
Course Code: C-15
Nature of the Course: Core
Total Credit Assigned: 4 credits
Marks: 60 (End Sem) +40(In Sem) = 100
Course Objectives: The objective
of the course is to help the students understand:
• The status
and scope of agricultural and rural markets vis-Ã -vis the respective marketing strategies
in India.
• The distinctive features of
these markets as compared to markets for other goods and services.
• The major schematic,
institutional and policy initiatives available at different levels, specifically
meant for agricultural and rural markets.
Unit I: Agricultural Marketing and Co-operatives
Agricultural Marketing: distinctive Features, Scope; Forms of
Agri-business in India; Agri-business Co-operatives: An overview, Role,
Formation, Functioning, Challenges; Status of Agricultural Marketing: Global
and Indian Scenario; Channels of Distribution, Pricing.
Unit II: Rural Marketing Strategy and Behaviour
Rural Marketing: Concept, Scope;
Distinction of Rural Marketing from Agricultural Marketing; Rural Marketing
Strategies with special reference to Segmentation, Targeting and Positioning,
Products and Services in the Rural Market; Channels of Distribution, Rural
Communication, Advertising and Promotion; Rural Marketing Mix, Rural Consumer
Behaviour, Pricing in Rural Markets.
Unit III: Agri-logistics and Supply Chain Management
Agri-logistics and Supply Chain:
Meaning, Scope, Challenges; Demand Forecasting (with special reference to
changing environment and planning for uncertainty); Functions of Inventory,
Warehousing and Distribution Centres; Transportation: Outsourcing and 3PLs
(Third Party Logistics) and 4PLs (Fourth Party Logistics); CRM and IT in
Agricultural Marketing: An Overview.
Unit IV: Rural Finance and Institutional Support
Micro Credit and Micro Finance Models
for Agricultural and rural Marketing in India; Financial Institutions for Agri
and rural development in India; The role of Government and NGOs; NABARD: Role,
Policy and schemes.
MODES OF IN-SEMESTER ASSESMENT:
(40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
* Field Visit
******
Dibrugarh University BCOM 6th Semester
Course Title: Digital Marketing
Course Code: Minor 6
Nature of the Course: Minor
Course Credit: 4 credits
Marks: 60 (End Sem) +40(In Sem) = 100
Course Objectives: The objective
of the course is to help the students understand:
• The basic concepts and
applications of Digital Marketing.
• The workings of Digital
Marketing Platforms for business ventures.
• The challenges associated with
using digital platforms and ways to overcome the same.
• The legal and financial aspects
requiring due consideration in using digital platforms.
Unit I: Introduction to Digital
Marketing
Introduction to Digital
Marketing: Concept and Scope; Digital vs Real Marketing (Traditional
Marketing), Hybrid marketing (Combining offline and online strategies). Digital
Marketing Channels: Search Engines, Social Media, Email, and Affiliate
Marketing.
Unit II:
Planning and Content Management
Planning Phase: Creating the
Initial Digital Marketing Plan; Content Management (Creation, Curation, and
Distribution); SWOT Analysis (Strengths, Weaknesses, Opportunities, and Threats
in the digital space); Target Group Analysis (Identifying and segmenting the
online audience).
Unit III:
Tools and Platforms
Tools and Platforms: Difference
between Blogs (Dynamic/Informal), Portals (Gateway to information), and
Websites (Static/Professional); Search Engine Optimization (On-page and
Off-page techniques); Search Media Optimization (SMO) on platforms like Facebook,
Twitter, LinkedIn, and Pinterest; Search Engine Marketing (SEM) Tools and
Techniques (Paid Ads/PPC).
Unit IV:
Budgeting and Challenges
Budget and Fund Management:
Resource Planning; Cost Estimation; Cost Control, Modes of digital payment
(Gateways, Wallets). Associated Challenges: Cyber Security; Data Protection and
Privacy (GDPR/Data Laws); Legal Safeguards and Ethics in digital transactions.
MODES OF IN-SEMESTER ASSESMENT:
(40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
* Field Visit
******
🔷 Finance Major
Dibrugarh University BCOM 6th Semester
Course Title: Indian Financial System
Course Code: C - 12
Course Credit: 4
Distribution of Marks: 60 (End Sem) + 40 (In-Sem)
Course objectives: On successful completion of the course, the Students will be able to
• Understand the financial system, Institutions, financial markets and services.
• Analyse the concepts relevant to Indian financial market and relevance.
• Understand concept of financial services, types and functions.
• Understand the types of financial Instruments.
• Demonstrate an understanding the functioning of stock markets
Unit I: Overview of Financial System
Introduction to Financial System – Features, Constituents of Financial System; Financial Institutions; Financial Services; Financial Markets and Financial Instruments.
Unit II: Financial Institutions
Characteristics of Financial Institutions, Broad Categories – Money Market Institutions and Capital Market Institutions. Objectives and Functions of Industrial Finance Corporation of India (IFCI), Industrial Development Bank of India (IDBI), National Small Industrial Development Corporation (NSIC), National Industrial Development Corporation (NIDC), RBI Measures for NBFCs.
Unit III: Financial Services & Stock Market Operations
Financial Services: Meaning, Objectives, Functions, Characteristics; Types of Financial Services - Merchant Banking – Functions and Operations, Leasing, Mutual Funds, Venture Capital & Credit Rating.
Stock Market: Functions of Stock Exchange; Stock Market Operations - Trading, Settlement and Custody (Brief discussion on NSDL & CSDL); Brief discussion of BSE, NSE.
Unit IV: Financial Markets and Instruments
Meaning and Definition, Role and Functions of Financial Markets, Constituents of Financial Markets; Money Market Instruments, Capital Market and Instruments; SEBI guidelines for Listing of Shares and Issue of Commercial Papers.
Modes of Semester Assessment (40 marks)
1. Two sessional examination 10 marks each
2. Others (any one of the following) 10 marks each
• Visit any financial institution and prepare a report regarding its structure, functions and performance.
• Presenting the report in a class room seminar.
**********
Dibrugarh University
BCOM 6th Semester
Course Title:
Security Analysis
Course Code: C-13
Nature of the Course:
Core
Course Credit: 04
Credits
Distribution of
Marks: 60 (End Sem) + 40 (In-Sem)
Course
Objective: This course aims at providing students with an understanding of
economy industry- company analysis and various inter linkages that influence
the securities market. It enables them to establish the valuable linkage
between modern theories of finance and the analytical techniques used by
investors for valuing securities.
Unit I: Introduction to
Investment
Introduction; Investment vs.
Speculation, Investment vs. Gambling; Investment Objectives, Investment
Attributes; Investment Process; Security Analysis vs. Portfolio Management.
Unit II: Securities Markets
Development of Stock Market in
India; Dematerialization of Shares; Listing of Securities; Risk and Return -
Total Risk and its Factors; Concept and Components of Total Risk, Systematic and
Unsystematic Risk.
Unit III: Security Analysis
Fundamental Analysis:
Economic, Industry and Company Analysis, Forecasting of earnings.
Technical Analysis:
Charting Tools, Market Indicators, Dow Theory, Random Walk Theory.
Unit IV: Market Efficiency and
Valuation
Efficient Market Hypothesis
(EMH), Different Forms of EMH and their Empirical Tests; Stock Return and
Valuation: Anticipated Return, Present Value of Return, Multiple year holding
period.
MODES OF IN-SEMESTER ASSESMENT: (40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
*************
Dibrugarh University BCOM 6th Semester
Course Title – Financial Statement Analysis
Course Code –C 14
Nature of Course –Core
Course Credit –4
Distribution of marks – 60 (End Sem) + 40 (In-Sem)
Course Objectives
The course is design to familiarize
the students with the concepts and meaning of financial statements and its
tools and techniques that require to measures the performance of the company. The
course will make them understand about the importance of cash flow and also
about the financial reporting prepared by the company.
Unit I: Introduction
Financial statements – Meaning,
Nature, Objectives, Types, Importance, Limitations; Tools and Techniques of
Financial Statements Analysis – Comparative Statements, Common Size Statements,
Trend Analysis.
Unit II: Ratio Analysis
Meaning, Nature, Objectives,
Significance, Classifications of Ratios, Merits and Demerits of Ratio Analysis;
Calculation of Profitability Ratios, Solvency Ratios, Liquidity Ratios,
Turnover Ratios; Market Test Ratios with interpretation.
Unit III: Cash Flow Statement
Meaning, Use, Significance and
Classification of Cash Flow Statements; Cash Flow from – Operating, Investing
and Financing Activities.
Unit IV: Financial Reporting
Concept of Financial Reporting,
Accounting Standards, IFRS and GAAP; CSR: Concept, Reporting and Practices in
India; Issues and Problems of Financial Reporting with special reference to
manipulation of accounts.
MODES OF IN-SEMESTER ASSESMENT: (40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
********
Dibrugarh University BCOM 6th Semester
Course Title: Income Tax Law and Practice
Course Code: C-15
Nature of Course: Core
Course credit-4
Marks: 100 (Internal Assessment 40 + Term End 60)
Lecture: 48 Tutorial: 8, Practical:8.
Objective:
This course provides a clear
understanding about income tax and its calculation along with practical
applicability of all sections and
guidelines.
Unit I: Introduction and Income from Salaries
Basic Concepts: Income, person,
assessee, assessment year, previous year, heads of income, gross total income,
total income, Residential status; Scope of total income on the basis of
residential status. Exemptions: Exempted income under section 10. Salaries:
Computation of Income under the
head—Income from Salaries; meaning of perquisites, taxable and exempted
perquisites, Valuation of perquisites—residential accommodation, obligations of
the employee paid by employer.
Unit II: Income from House Property & Business/Profession
House Property: Basis of charge,
Meaning of GAV, NAV and their valuation; Computation of income from
Self-occupied House, Let-out property and deemed to be let-out property, loss
due to vacancy, unrealised rent.
Business or Profession: Basis of
charge, provisions Under Sections 29, 30, 31, 32, 33, 34, 35, 36 and 37(1) of
the Income Tax Act, 1961; Deductibility of business expenses and losses.
Unit III: Capital Gains, Other Sources & Deductions
Capital Gains: Concept of Capital
Assets, Transfer of capital assets, Computation of Income from Long Term
Capital Gain (LTCG) and Short-Term Capital Gain (STCG); Exempted Capital Gain
U/S 54.
Other Sources: Computation of
Income, allowable deductions. Deductions from GTI: Permissible deductions Under
Sections 80C, 80CCA, 80CCB, 80D, 80DD, 80E, 80G, 80TTA, 80TTB.
Unit IV: Loss Management, Advance Tax & Tax Liability
Losses: Concept of Set off and
carry forward of losses, Business Loss (both speculation and non-speculation),
loss from house property.
Tax Compliance: Advance tax,
Deduction of tax at source (TDS) on Salary, dividend income and interest
income.
Tax Liability: Computation of tax
liability in the hands of Individual Assesses.
MODES OF IN-SEMESTER ASSESMENT: (40 Marks)
1. Two sessional Examination - 10 Marks each
2. Others (Any One) - 10 Marks each
* Seminar presentation on any of the relevant topics
* Visit to tax consultant office and prepare a field visit
report mentioning practical experience.
*********
Dibrugarh University BCOM 6th Semester
Course Title: Marketing of Insurance Product
Course Code: Minor 6
Nature of the Course:
Course Credit: 4 Credits
Distribution of Marks: 60 (End Sem) + 40 (In- Sem)
Course Objectives: This course
provides a clear understanding about various insurance products available along
with their service provider and regulatory bodies.
Unit I: Introduction to Insurance
Marketing
Importance of marketing in
insurance, Types of insurance products, Definition of marketing, Definition and
classification of services; 7P’s of Marketing Mix, the Service Marketing Mix;
Marketing of insurance products, the Life Cycle of Insurance Products.
Unit II: Understanding Customer
Needs
Market segmentation and
targeting, Consumer behaviour in insurance, identifying customer needs and
preferences; Customer relationship management (CRM) in insurance, Market
research techniques; Promotion and branding of insurance products; Fundamentals
of insurance pricing, pricing objectives, Life vs. Non-Life insurance pricing;
Distribution channels and marketing strategies of Indian insurance products.
Unit III: Designing Insurance
Products
Product development process,
Types of insurance policies (life, health, property, etc.); Pricing strategies
in insurance: striking a balance between affordability and profitability;
Customization and
personalization: tailoring products to meet consumer needs; Innovation in
insurance product design using technology.
Unit IV: Distribution Channels
and Promotional Strategies
Distribution channels in
insurance—agents, brokers, online platforms, etc.; Role of intermediaries in
insurance marketing; Direct vs. indirect distribution; Promotional strategies
for insurance products; Digital marketing techniques in insurance, Social Media
Marketing; Regulatory aspects of insurance advertising;
Data Analytics: Utilizing
data-driven insights in insurance marketing; Problems and challenges in
Insurance.
MODES OF IN-SEMESTER ASSESMENT: (40 Marks)
1. Two sessional Examination - 10
Marks each
2. Others (Any One) - 10 Marks
each
* Seminar Presentation on any of
the relevant topics
* Assignment
* Group Discussion
*********
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