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BESC BCOM
Home
Semesters
Semester I
Communicative English
Microeconomics I & Statistics
Microeconomics
Unit:I Demand and Consumer behaviour
Unit: II Production and Cost
Unit: III Perfect Competition
Statistics
1. Fundamentals
2. Measures of Central Tendency
3. Measures of Dispersion
4. Moments, Skewness and Kurtosis
5. Interpolation
Business Law
Unit 1: The Indian Contract Act, 1872
Unit 2: The Sale of Goods Act, 1930
Unit 3: Partnership Laws
A) The Partnership Act, 1932
B) The Limited Liability Partnership Act, 2008
Unit 4: The Negotiable Instruments Act 1881
Unit 5: Consumers Protection Act, 1986
Financial Accounting – I
UNIT I & II :Introduction
UNIT IV : Final accounts of Trading Concern
UNIT V : Financial statements from Incomplete records and of NPO
UNIT VI : Accounting for special sales transaction
UNIT VI :Sectional and Self balancing ledger
UNIT VII - Insurance Claim
Principles of Management
Unit- 1: Introduction:
Unit-2: Planning:
Unit-3: Organizing:
Unit-4: Directing and Staffing:
Unit- 5: Motivation, Co-ordination and Control:
Unit-6: leadership
QUESTION PAPERS
Semester II
E-Commerce
Unit 1: Introduction to E-commerce
Unit 2: E-CRM and SCM
Unit 3: Digital Payment
Unit 4: ERP
Unit 5: New Trends in E-Commerce
Business Communication
Unit 1: Introduction
Unit 2: Types of Communication
Unit 3: Tools of Communication
Unit 4: Drafting
Company Law
Unit 1: Introduction to Company
Unit 2: Formation of a company
Unit 3: Company Administration
Unit 4: Share Capital & Debenture
Unit 5: Corporate Meetings
last minute edits
Marketing Management & Human Resource Management
Unit 1: Introduction
Unit 2: Consumer Behaviour and Market Segmentation
Unit 3: Product
Unit 4: Pricing, Distribution channels and Physical Distribution
Unit 5: Promotion and Recent Developments in marketing
Human Resource Management
Unit 1: Nature and Scope
Unit 2: Human Resource Planning
Unit 3: Recruitment and Selection
Unit 4: Training and Development
Unit 5: Job Evaluation and performance Appraisal
Cost and Management Accounting 1
Unit 1: Introduction in Cost and Management
Unit 2: Material Costs
Unit 3: Employee Cost and Incentive Systems
Unit 4: Overhead and Cost Statement
Unit 5: Cost Book keeping
Unit 6: Costing Methods
Environmental Studies
Unit 1 Introduction to environmental studies
Unit 2 Ecology and Ecosystems
Unit 3 Natural Resources
Unit 4 Biodiversity and Conservation
Unit 5 Environmental Pollution
Unit 6 Environmental Policies and Practices
Unit 7 Human Communities and the Environment
Project/ Field work
Semester III
Information Technology & its Application in Business Mathematics
Theory
IT and Business
Data Organization and DBMS
Internet and its Applications
Security and Encryption
IT Act 2000 and Cyber Crimes
Practical
Unit 1: Word Processing
Unit 2: Preparing Presentations
Unit 3: Spreadsheet and its Business Applications
Unit 4: Database Management System
Unit 5: Website Designing
Business Mathematics & Statistics
Business Mathematics
Permutations and Combinations
Set Theory
Binomial Theorem
Logarithm
Compound Interest and Annuities
Statistics
Correlation and Association
Regression Analysis
Index Numbers
Time Series Analysis
Probability Theory
Financial Accounting II
Unit 1: Partnership accounts-I
Unit 2: Partnership accounts-II
Unit 3: Branch accounting
Unit 4: Hire purchase and Instalment payment system
Unit 5: Departmental accounts
Unit 6: Investment Accounts
Unit 7: Business Acquisition and Conversion of partnership into limited
Indian Financial System
Unit:I Financial System and Its Components
Unit:II Financial Markets
Unit: III Financial Institutions
Unit: IV Financial Services
Unit: V Investors’ Protection
QUESTION PAPERS
Semester IV
Microeconomics II & Indian economy
Unit 1: Monopoly
Unit 2: Imperfect Competition
Unit 3: Factor Price Determination
Indian Economy
Unit 1: Basic Issues in Economic Development
Unit 2: Basic Features of Indian Economy
Unit 3: Sectoral Trends and Issues
(a) Agriculture Sector
(b) Industry and Service Sector
(c) External Sector
Unit 4: Social Issues in Indian Economy
Entrepreneurship Development
Unit 1: Introduction
Unit 2
Unit 3
Unit 4
Business Ethics
Unit 1: Business Ethics
Unit 2: Principles of Business Ethics
Unit 3: Ethics in Management
Unit 4: Corporate Culture
Unit 5: Ethics & Corporate Governance
Taxation I
Unit 1
a) Basic Concepts and Definitions under IT Act
b) Residential Status and Incidence of Tax
c) Incomes which do not form part of Total Income
d) Agricultural Income
Unit 2 : Heads of Income and Provisions governing Heads of Income
Unit 3 : Heads of Income and Provisions governing Heads of Income
a) Profits and Gains of Business and Profession
b) Capital Gains
c) Income from Other Sources
Unit 4:
Cost and Management Accounting II
Unit 1
(a) Joint Product & By product
(b) Activity Based Costing
Unit 2: Budget and Budgetary Control
Unit 3: Standard Costing
Unit 4: CVP Analysis, Marginal Costing
Unit 5: Short-term Decision Making
Semester V
Auditing & Assurance
Taxation II
Direct Tax
INDIRECT TAX
Economics II and Advanced Business Mathematics
Corporate Accounting
Consumer Behaviour and Sales Management
Product and Pricing Management and Marketing Communication
Public Finance and Taxation
Direct Tax: Laws and Practice
Fundamentals of Computer
Unit 1: Computer Basics
Unit 3: Memory Organisation
Unit 4: Input and Output devices
Unit 5: Operating System
Unit 6: Problem solving Tools
Unit 8: Multimedia essentials
Data base Management System & System Analysis and Design
MODULE-1
MODULE-2
QUESTION PAPERS
Semester VI
Computerised Accounting and e-Filling of Tax Returns
Unit 1: Computerized Accounting Package:
Unit 2: Designing Computerized Accounting System :
Unit 3: E-filing of Tax return
Financial Reporting and Financial Statement Analysis
Unit 1: Holding Company
Unit 2: Accounting Standards
Unit 3: Fund Flow Statement
Unit 4: Cash Flow Statement
Unit 5: Introduction to Financial Statements Analysis
Unit 6: Accounting Ratios for FSA
Financial Management
Unit 1:
(a) Introduction
(b) Basic Concepts
Unit 2: Sources of Finance and Cost of Capital
Unit 3: Leverage and Capital Structure Theories
Unit 4: Working Capital Management (1)
Unit 5: Working Capital Management (2)
Unit 6: Capital Expenditure Decisions (1)
Unit 7: Capital Expenditure Decisions (2)
Unit 8: Dividend Decisions
Retail Management and Marketing of Services
Module I: Retail Management
Unit 1: Introduction to Retailing
Unit 2: Retailing in India
Unit 3 : Retail Formats
Unit 4 : Pricing in Retail
Unit 5 : Promotion in Retail
Module II: Marketing of Services
Unit 1: Introduction to Services Marketing & Services & eco. of a country
Unit 2: Issues in Marketing of Services
Unit 3: Service Marketing Management
Unit 4: Consumer Behaviour and Service
Unit 5: Service Marketing in Non-profit and profit Organisations
Rural Marketing and International Marketing
Module I: Rural Marketing
Unit 1 : Rural Marketing and Environment
Unit 2 : Rural Consumer
Unit 3 : Rural Marketing Strategies
Unit 4 : Promotion and Distribution in Rural Markets
Unit 5 : Marketing of Agricultural Products
Module II: International Marketing
Unit 1 : Introduction
Unit 3 : International Pricing
Unit 4 : Promotion and Distribution of Product/Service Abroad Promotional T
T Indirect Tax: Laws and Practices
TAX PROCEDURE AND PLANNING
COMPUTER APPLICATION (Practical) & E-BUSINESS APPLICATION (Practical)
Module II :E-BUSINESS APPLICATION (Practical)
Unit 1: HTML & DHTML
Unit 2: JAVA
Contact us
BESC BCOM
Home
Semesters
Semester I
Communicative English
Microeconomics I & Statistics
Microeconomics
Unit:I Demand and Consumer behaviour
Unit: II Production and Cost
Unit: III Perfect Competition
Statistics
1. Fundamentals
2. Measures of Central Tendency
3. Measures of Dispersion
4. Moments, Skewness and Kurtosis
5. Interpolation
Business Law
Unit 1: The Indian Contract Act, 1872
Unit 2: The Sale of Goods Act, 1930
Unit 3: Partnership Laws
A) The Partnership Act, 1932
B) The Limited Liability Partnership Act, 2008
Unit 4: The Negotiable Instruments Act 1881
Unit 5: Consumers Protection Act, 1986
Financial Accounting – I
UNIT I & II :Introduction
UNIT IV : Final accounts of Trading Concern
UNIT V : Financial statements from Incomplete records and of NPO
UNIT VI : Accounting for special sales transaction
UNIT VI :Sectional and Self balancing ledger
UNIT VII - Insurance Claim
Principles of Management
Unit- 1: Introduction:
Unit-2: Planning:
Unit-3: Organizing:
Unit-4: Directing and Staffing:
Unit- 5: Motivation, Co-ordination and Control:
Unit-6: leadership
QUESTION PAPERS
Semester II
E-Commerce
Unit 1: Introduction to E-commerce
Unit 2: E-CRM and SCM
Unit 3: Digital Payment
Unit 4: ERP
Unit 5: New Trends in E-Commerce
Business Communication
Unit 1: Introduction
Unit 2: Types of Communication
Unit 3: Tools of Communication
Unit 4: Drafting
Company Law
Unit 1: Introduction to Company
Unit 2: Formation of a company
Unit 3: Company Administration
Unit 4: Share Capital & Debenture
Unit 5: Corporate Meetings
last minute edits
Marketing Management & Human Resource Management
Unit 1: Introduction
Unit 2: Consumer Behaviour and Market Segmentation
Unit 3: Product
Unit 4: Pricing, Distribution channels and Physical Distribution
Unit 5: Promotion and Recent Developments in marketing
Human Resource Management
Unit 1: Nature and Scope
Unit 2: Human Resource Planning
Unit 3: Recruitment and Selection
Unit 4: Training and Development
Unit 5: Job Evaluation and performance Appraisal
Cost and Management Accounting 1
Unit 1: Introduction in Cost and Management
Unit 2: Material Costs
Unit 3: Employee Cost and Incentive Systems
Unit 4: Overhead and Cost Statement
Unit 5: Cost Book keeping
Unit 6: Costing Methods
Environmental Studies
Unit 1 Introduction to environmental studies
Unit 2 Ecology and Ecosystems
Unit 3 Natural Resources
Unit 4 Biodiversity and Conservation
Unit 5 Environmental Pollution
Unit 6 Environmental Policies and Practices
Unit 7 Human Communities and the Environment
Project/ Field work
Semester III
Information Technology & its Application in Business Mathematics
Theory
IT and Business
Data Organization and DBMS
Internet and its Applications
Security and Encryption
IT Act 2000 and Cyber Crimes
Practical
Unit 1: Word Processing
Unit 2: Preparing Presentations
Unit 3: Spreadsheet and its Business Applications
Unit 4: Database Management System
Unit 5: Website Designing
Business Mathematics & Statistics
Business Mathematics
Permutations and Combinations
Set Theory
Binomial Theorem
Logarithm
Compound Interest and Annuities
Statistics
Correlation and Association
Regression Analysis
Index Numbers
Time Series Analysis
Probability Theory
Financial Accounting II
Unit 1: Partnership accounts-I
Unit 2: Partnership accounts-II
Unit 3: Branch accounting
Unit 4: Hire purchase and Instalment payment system
Unit 5: Departmental accounts
Unit 6: Investment Accounts
Unit 7: Business Acquisition and Conversion of partnership into limited
Indian Financial System
Unit:I Financial System and Its Components
Unit:II Financial Markets
Unit: III Financial Institutions
Unit: IV Financial Services
Unit: V Investors’ Protection
QUESTION PAPERS
Semester IV
Microeconomics II & Indian economy
Unit 1: Monopoly
Unit 2: Imperfect Competition
Unit 3: Factor Price Determination
Indian Economy
Unit 1: Basic Issues in Economic Development
Unit 2: Basic Features of Indian Economy
Unit 3: Sectoral Trends and Issues
(a) Agriculture Sector
(b) Industry and Service Sector
(c) External Sector
Unit 4: Social Issues in Indian Economy
Entrepreneurship Development
Unit 1: Introduction
Unit 2
Unit 3
Unit 4
Business Ethics
Unit 1: Business Ethics
Unit 2: Principles of Business Ethics
Unit 3: Ethics in Management
Unit 4: Corporate Culture
Unit 5: Ethics & Corporate Governance
Taxation I
Unit 1
a) Basic Concepts and Definitions under IT Act
b) Residential Status and Incidence of Tax
c) Incomes which do not form part of Total Income
d) Agricultural Income
Unit 2 : Heads of Income and Provisions governing Heads of Income
Unit 3 : Heads of Income and Provisions governing Heads of Income
a) Profits and Gains of Business and Profession
b) Capital Gains
c) Income from Other Sources
Unit 4:
Cost and Management Accounting II
Unit 1
(a) Joint Product & By product
(b) Activity Based Costing
Unit 2: Budget and Budgetary Control
Unit 3: Standard Costing
Unit 4: CVP Analysis, Marginal Costing
Unit 5: Short-term Decision Making
Semester V
Auditing & Assurance
Taxation II
Direct Tax
INDIRECT TAX
Economics II and Advanced Business Mathematics
Corporate Accounting
Consumer Behaviour and Sales Management
Product and Pricing Management and Marketing Communication
Public Finance and Taxation
Direct Tax: Laws and Practice
Fundamentals of Computer
Unit 1: Computer Basics
Unit 3: Memory Organisation
Unit 4: Input and Output devices
Unit 5: Operating System
Unit 6: Problem solving Tools
Unit 8: Multimedia essentials
Data base Management System & System Analysis and Design
MODULE-1
MODULE-2
QUESTION PAPERS
Semester VI
Computerised Accounting and e-Filling of Tax Returns
Unit 1: Computerized Accounting Package:
Unit 2: Designing Computerized Accounting System :
Unit 3: E-filing of Tax return
Financial Reporting and Financial Statement Analysis
Unit 1: Holding Company
Unit 2: Accounting Standards
Unit 3: Fund Flow Statement
Unit 4: Cash Flow Statement
Unit 5: Introduction to Financial Statements Analysis
Unit 6: Accounting Ratios for FSA
Financial Management
Unit 1:
(a) Introduction
(b) Basic Concepts
Unit 2: Sources of Finance and Cost of Capital
Unit 3: Leverage and Capital Structure Theories
Unit 4: Working Capital Management (1)
Unit 5: Working Capital Management (2)
Unit 6: Capital Expenditure Decisions (1)
Unit 7: Capital Expenditure Decisions (2)
Unit 8: Dividend Decisions
Retail Management and Marketing of Services
Module I: Retail Management
Unit 1: Introduction to Retailing
Unit 2: Retailing in India
Unit 3 : Retail Formats
Unit 4 : Pricing in Retail
Unit 5 : Promotion in Retail
Module II: Marketing of Services
Unit 1: Introduction to Services Marketing & Services & eco. of a country
Unit 2: Issues in Marketing of Services
Unit 3: Service Marketing Management
Unit 4: Consumer Behaviour and Service
Unit 5: Service Marketing in Non-profit and profit Organisations
Rural Marketing and International Marketing
Module I: Rural Marketing
Unit 1 : Rural Marketing and Environment
Unit 2 : Rural Consumer
Unit 3 : Rural Marketing Strategies
Unit 4 : Promotion and Distribution in Rural Markets
Unit 5 : Marketing of Agricultural Products
Module II: International Marketing
Unit 1 : Introduction
Unit 3 : International Pricing
Unit 4 : Promotion and Distribution of Product/Service Abroad Promotional T
T Indirect Tax: Laws and Practices
TAX PROCEDURE AND PLANNING
COMPUTER APPLICATION (Practical) & E-BUSINESS APPLICATION (Practical)
Module II :E-BUSINESS APPLICATION (Practical)
Unit 1: HTML & DHTML
Unit 2: JAVA
Contact us
More
Home
Semesters
Semester I
Communicative English
Microeconomics I & Statistics
Microeconomics
Unit:I Demand and Consumer behaviour
Unit: II Production and Cost
Unit: III Perfect Competition
Statistics
1. Fundamentals
2. Measures of Central Tendency
3. Measures of Dispersion
4. Moments, Skewness and Kurtosis
5. Interpolation
Business Law
Unit 1: The Indian Contract Act, 1872
Unit 2: The Sale of Goods Act, 1930
Unit 3: Partnership Laws
A) The Partnership Act, 1932
B) The Limited Liability Partnership Act, 2008
Unit 4: The Negotiable Instruments Act 1881
Unit 5: Consumers Protection Act, 1986
Financial Accounting – I
UNIT I & II :Introduction
UNIT IV : Final accounts of Trading Concern
UNIT V : Financial statements from Incomplete records and of NPO
UNIT VI : Accounting for special sales transaction
UNIT VI :Sectional and Self balancing ledger
UNIT VII - Insurance Claim
Principles of Management
Unit- 1: Introduction:
Unit-2: Planning:
Unit-3: Organizing:
Unit-4: Directing and Staffing:
Unit- 5: Motivation, Co-ordination and Control:
Unit-6: leadership
QUESTION PAPERS
Semester II
E-Commerce
Unit 1: Introduction to E-commerce
Unit 2: E-CRM and SCM
Unit 3: Digital Payment
Unit 4: ERP
Unit 5: New Trends in E-Commerce
Business Communication
Unit 1: Introduction
Unit 2: Types of Communication
Unit 3: Tools of Communication
Unit 4: Drafting
Company Law
Unit 1: Introduction to Company
Unit 2: Formation of a company
Unit 3: Company Administration
Unit 4: Share Capital & Debenture
Unit 5: Corporate Meetings
last minute edits
Marketing Management & Human Resource Management
Unit 1: Introduction
Unit 2: Consumer Behaviour and Market Segmentation
Unit 3: Product
Unit 4: Pricing, Distribution channels and Physical Distribution
Unit 5: Promotion and Recent Developments in marketing
Human Resource Management
Unit 1: Nature and Scope
Unit 2: Human Resource Planning
Unit 3: Recruitment and Selection
Unit 4: Training and Development
Unit 5: Job Evaluation and performance Appraisal
Cost and Management Accounting 1
Unit 1: Introduction in Cost and Management
Unit 2: Material Costs
Unit 3: Employee Cost and Incentive Systems
Unit 4: Overhead and Cost Statement
Unit 5: Cost Book keeping
Unit 6: Costing Methods
Environmental Studies
Unit 1 Introduction to environmental studies
Unit 2 Ecology and Ecosystems
Unit 3 Natural Resources
Unit 4 Biodiversity and Conservation
Unit 5 Environmental Pollution
Unit 6 Environmental Policies and Practices
Unit 7 Human Communities and the Environment
Project/ Field work
Semester III
Information Technology & its Application in Business Mathematics
Theory
IT and Business
Data Organization and DBMS
Internet and its Applications
Security and Encryption
IT Act 2000 and Cyber Crimes
Practical
Unit 1: Word Processing
Unit 2: Preparing Presentations
Unit 3: Spreadsheet and its Business Applications
Unit 4: Database Management System
Unit 5: Website Designing
Business Mathematics & Statistics
Business Mathematics
Permutations and Combinations
Set Theory
Binomial Theorem
Logarithm
Compound Interest and Annuities
Statistics
Correlation and Association
Regression Analysis
Index Numbers
Time Series Analysis
Probability Theory
Financial Accounting II
Unit 1: Partnership accounts-I
Unit 2: Partnership accounts-II
Unit 3: Branch accounting
Unit 4: Hire purchase and Instalment payment system
Unit 5: Departmental accounts
Unit 6: Investment Accounts
Unit 7: Business Acquisition and Conversion of partnership into limited
Indian Financial System
Unit:I Financial System and Its Components
Unit:II Financial Markets
Unit: III Financial Institutions
Unit: IV Financial Services
Unit: V Investors’ Protection
QUESTION PAPERS
Semester IV
Microeconomics II & Indian economy
Unit 1: Monopoly
Unit 2: Imperfect Competition
Unit 3: Factor Price Determination
Indian Economy
Unit 1: Basic Issues in Economic Development
Unit 2: Basic Features of Indian Economy
Unit 3: Sectoral Trends and Issues
(a) Agriculture Sector
(b) Industry and Service Sector
(c) External Sector
Unit 4: Social Issues in Indian Economy
Entrepreneurship Development
Unit 1: Introduction
Unit 2
Unit 3
Unit 4
Business Ethics
Unit 1: Business Ethics
Unit 2: Principles of Business Ethics
Unit 3: Ethics in Management
Unit 4: Corporate Culture
Unit 5: Ethics & Corporate Governance
Taxation I
Unit 1
a) Basic Concepts and Definitions under IT Act
b) Residential Status and Incidence of Tax
c) Incomes which do not form part of Total Income
d) Agricultural Income
Unit 2 : Heads of Income and Provisions governing Heads of Income
Unit 3 : Heads of Income and Provisions governing Heads of Income
a) Profits and Gains of Business and Profession
b) Capital Gains
c) Income from Other Sources
Unit 4:
Cost and Management Accounting II
Unit 1
(a) Joint Product & By product
(b) Activity Based Costing
Unit 2: Budget and Budgetary Control
Unit 3: Standard Costing
Unit 4: CVP Analysis, Marginal Costing
Unit 5: Short-term Decision Making
Semester V
Auditing & Assurance
Taxation II
Direct Tax
INDIRECT TAX
Economics II and Advanced Business Mathematics
Corporate Accounting
Consumer Behaviour and Sales Management
Product and Pricing Management and Marketing Communication
Public Finance and Taxation
Direct Tax: Laws and Practice
Fundamentals of Computer
Unit 1: Computer Basics
Unit 3: Memory Organisation
Unit 4: Input and Output devices
Unit 5: Operating System
Unit 6: Problem solving Tools
Unit 8: Multimedia essentials
Data base Management System & System Analysis and Design
MODULE-1
MODULE-2
QUESTION PAPERS
Semester VI
Computerised Accounting and e-Filling of Tax Returns
Unit 1: Computerized Accounting Package:
Unit 2: Designing Computerized Accounting System :
Unit 3: E-filing of Tax return
Financial Reporting and Financial Statement Analysis
Unit 1: Holding Company
Unit 2: Accounting Standards
Unit 3: Fund Flow Statement
Unit 4: Cash Flow Statement
Unit 5: Introduction to Financial Statements Analysis
Unit 6: Accounting Ratios for FSA
Financial Management
Unit 1:
(a) Introduction
(b) Basic Concepts
Unit 2: Sources of Finance and Cost of Capital
Unit 3: Leverage and Capital Structure Theories
Unit 4: Working Capital Management (1)
Unit 5: Working Capital Management (2)
Unit 6: Capital Expenditure Decisions (1)
Unit 7: Capital Expenditure Decisions (2)
Unit 8: Dividend Decisions
Retail Management and Marketing of Services
Module I: Retail Management
Unit 1: Introduction to Retailing
Unit 2: Retailing in India
Unit 3 : Retail Formats
Unit 4 : Pricing in Retail
Unit 5 : Promotion in Retail
Module II: Marketing of Services
Unit 1: Introduction to Services Marketing & Services & eco. of a country
Unit 2: Issues in Marketing of Services
Unit 3: Service Marketing Management
Unit 4: Consumer Behaviour and Service
Unit 5: Service Marketing in Non-profit and profit Organisations
Rural Marketing and International Marketing
Module I: Rural Marketing
Unit 1 : Rural Marketing and Environment
Unit 2 : Rural Consumer
Unit 3 : Rural Marketing Strategies
Unit 4 : Promotion and Distribution in Rural Markets
Unit 5 : Marketing of Agricultural Products
Module II: International Marketing
Unit 1 : Introduction
Unit 3 : International Pricing
Unit 4 : Promotion and Distribution of Product/Service Abroad Promotional T
T Indirect Tax: Laws and Practices
TAX PROCEDURE AND PLANNING
COMPUTER APPLICATION (Practical) & E-BUSINESS APPLICATION (Practical)
Module II :E-BUSINESS APPLICATION (Practical)
Unit 1: HTML & DHTML
Unit 2: JAVA
Contact us
Unit 1: Nature and Scope
Concept and meaning of HR
Understanding the Nature and Scope of HRM
Functions and importance
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