H 3.0 Version 2021-22

BCom (Honours) Program School of Management, BBD University
Babu Banarasi Das University

Lucknow
School of Management
Course Curriculum
Bachelor of Commerce (Honours)

[Effective from Academic Session: 2021-22]
Page 1 of 116 Effective from 1stJuly, 2021

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Course Curriculum of Bachelor of Commerce (Hons.)
Version Control
Version 3.0
Effective from 1stJuly, 2021
Approved by Board of Studies of School of Management on 17 June 2021

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INTRODUCTION
The Bachelor of Commerce (Honours) is an undergraduate degree program, designed to cover broader
spectrum of commerce with core modules from accountancy, taxation and finance. The course focuses
on inculcating acumen for accountancy. The objective of the course is to equip the students with
domain knowledge of commerce and accounting principles applied to contemporary business
practices. The curriculum of the B. Com. (Honours) degree course is rigorous and progressive, and
prepares its graduates for careers in accountancy and finance as well as for other professional roles
such as economic, business and security analysts.
The program spans over a period of three years comprising of six semesters. The program of B.Com
(H) has an edge over other traditional undergraduate courses. The course structure is designed in such
a way that along with proficiency in Accountancy the student also develops understanding in the area
of finance, economics and management. It provides wider career options in financial sector other than
accountancy and auditing. The program focuses to train students with the specialized skill sets best
suited to deliver in today's globalized business.
The curriculum of the B. Com. (Honours) degree course is rigorous and progressive, and prepares its
graduates for careers in accountancy and finance as well as for other professional roles such as
economic, business and security analysts. The program spans over a period of three years comprising
of six semesters. In order to achieve the spirit of Learning Outcomes-based Curriculum Framework
(LOCF) under CBCS and to empower the students, large number of optional courses under Generic
Elective (GE), Skill Enhancement Courses (SECs), and Discipline Specific Elective Courses (DSEs)
have been included in the structure.
.The uniquely designed pedagogy of entire three years teaching curriculum imbibes the contemporary
traits and audit oriented projects on specialized streams of commerce. During the three years of the
program, students are required to take-up live problems related to accounting and finance, laws and
policies concerning commerce, business
SUMMER INTERNSHIP:
Summer Internship of 6 to 8 weeks’ duration after completion of the fourth Semester, followed by
Project Report and Viva-voce examination during the fifth semester has been provided as Discipline
Specific Elective to enable the students to have hands on experience in real life business situations,
which will form a part of fifth semester.
RESEARCH PROJECT REPORT:

Research Project Report, in the final semester, is an integral part of the curriculum. The problem/topic
will be assigned by the School of Management, BBD University under the supervision of a core
faculty member of the department. The research should be based on primary data.
The average size of Report ordinarily will be of 75 typed pages or more in standard font size (12) and
double spacing. Two neatly typed and hard bound copies of the report will be submitted to the Head
of the B.Com. (Hons) program or to the Dean, School of Management. The report will be typed in A-
4 size paper.
The evaluation will be based on the report writing, and viva-voice. The students are also required to
make a brief presentation of the report. The evaluation will be based on the report writing, and viva-
voice.

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ELECTIVES:
In order to achieve the spirit of LOCF under CBCS and to empower the students, large number of
optional courses under Ability Enhancement compulsory course (AECC), Generic Elective (GE), Skill
Enhancement Courses (SECs), Discipline Specific Elective Courses (DSEs) and OE (Open Elective)
have been included in the structure.
B. Com. (Hons.) course structure has Twenty Three Core Papers, Two Ability Enhancement
compulsory courses, Twelve Generic Elective Courses placed in first four semesters; Six Skill
Enhancement Courses placed in third and fourth semesters and Twelve Discipline Specific
Elective Courses are placed in the last two semesters and One Open elective in last Semester. In
all, Thirty optional courses under three sets of course types (GE, SEC, DSE) have been developed
with an idea to encompass all possible domains of knowledge and skills facilitating interface with
various sections of the society so that a student can have a wide choice of courses to have a better
living and to lead a meaningful and contented life. Keeping in view the needs of the Commerce
students, Ability Enhancement Compulsory courses (AECCs) have been designed in a manner that
provides relevant knowledge and skills.
One Open Elective is included in the sixth semester which the student has to opt from courses offered
by other schools of BBD University.
ELIGIBILITY CRITERIA:
60% or equivalent in plus 2 or equivalent. 5% relaxation for SC/ST students
ASSESSMENT AND EVALUATION OFCOURSES:
Assessment and evaluation of courses will be as per BBD University guidelines.
CREDIT SYSTEM:
Credit system will be followed during the entire three year course curriculum. One credit will be
equivalent to One Contact Hours per week.

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Programme Outcomes (POs) of B.COM (Honours)
Management Knowledge: Students will acquire adequate understanding

PO1
about management concepts and principles.
Business Analysis: Use the business and management knowledge gained to
PO2
analyse the business problems and come up with vialble solutions.
Communication: To impart knowledge to the students towards Business

PO3
Communication for effective and Professional business management
Entrepreneurship: Build the entrepreneurship acumen.
PO4
Individual and Team Work: To inculcate the ability for leading a team
PO5 and develop group behaviour in achievement of individual, group and
organizational goals.
PO6 Regulatory Framework: To understand and discuss the broad legal and
regulatory framework governing business activities.
Ethics: To recognize and solve business problems in an ethical manner for
PO7
continuous development of business venture.
PO8 Technology Orientation: To develop competency in the use of technology

in modern organizational operations.
Conduct Investigations : To stimulate an interest in research and its
PO9
applications to find solutions for business problems.
The Business Leader and Society: To provide an environment that
challenges the students’ mind through competitive education which
PO10
emphasizes on inculcating values, thus transforming them into socially
responsible managers and business leaders.
Environment and Sustainability: Understand the relevant issues of
PO11
environmental concern and sustainable development.
Life Long Learning: Acquire the ability to engage in independent and life-
PO12
long learning in the broadest context socio-technological changes.
Programme Specific Outcomes (PSOs) of B.COM (Honours)

To make students eligible for post graduation program such as M.Com,
PSO1 MBA, MFA etc and also develop interest in pursuing professional courses
such as CA, CS etc.
The commerce and finance focused curriculum and practical exposures
PSO2 which would equip the student to face the modern-day challenges in
commerce and business.

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Babu Banarasi Das University, Lucknow
SCHOOL OF MANAGEMENT
Bcom (H) (Program Code: 78)

Session 2021-22
Proposed PO MATRIX FOR ALL COURSES

Course Code
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12 PSO1 PSO2
and Name
BCOM3101
Financial 0.6 1.6 0.1 1.7 0.9 0.6 0.6 1.1 1.3 0.1 0.1 1.1 2.9 2.7
Accounting
BCOM3102
1.2 1.2 0.4 1.4 1.0 2.4 1.6 0.8 0.6 0.8 0.4 1.4 1.8 1.6
Business Laws
BCOM3103
0.3 1.0 0.3 1.0 0.7 0.5 0.5 1.3 1.5 0.5 0.3 1.8 1.7 1.8
Business Statistics
BCOM3104
0.6 2.0 0.4 1.6 1.4 0.6 0.6 2.0 1.4 0.8 0.4 1.8 1.8 1.6
Business Economics
GE37801
Personal Finance & 0.4 1.6 0.4 2.4 2.0 1.6 0.6 1.6 2.2 1.6 0.4 2.2 2.2 2.2
Planning
GE37802
Accounting for 0.4 2.0 0.4 2.0 1.8 1.4 0.6 2.0 1.6 0.4 0.4 2.0 2.2 2.0
Everyone
GE37803
1.4 1.7 0.7 1.9 0.4 2.0 0.7 1.0 1.4 1.6 0.3 2.0 1.6 1.4
People Management
BCOM3201
Business 1.1 1.1 1.8 0.3 0.5 0.6 0.1 0.8 0.3 0.6 0.3 0.4 2.8 0.3
Communication
BCOM3202
Corporate 0.4 1.6 0.4 1.8 0.4 1.6 0.4 1.0 1.6 0.6 0.4 1.6 2.0 2.0
Accounting
BCOM3203
0.4 1.0 1.2 2.0 1.2 0.2 0.8 0.6 1.6 1.6 0.4 1.6 1.8 1.4
Corporate Law
BCOM3204
Business
1.6 1.0 1.6 1.2 1.4 1.6 1.0 0.6 1.4 1.4 0.4 1.4 1.6 1.2
Organisation and
Management
BCOM3205Macro
0.4 1.4 0.4 2.2 1.2 0.8 0.4 1.8 1.4 0.4 0.4 2.0 2.2 2.2
Economics
GE37804
0.3 1.7 0.8 2.2 1.3 0.3 0.3 1.0 1.8 0.5 0.3 2.2 1.8 2.0
Financial Literacy

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GE37805
Basics of 0.6 1.4 0.8 1.6 1.8 0.4 0.4 1.4 1.8 2.2 0.4 2.0 1.8 1.4
Management
GE37806
Public
0.3 0.7 0.3 0.5 0.5 0.7 0.3 0.3 1.3 0.3 0.3 1.8 1.2 1.2
Administration and
Business
BCOM3301
Business 1.3 1.3 0.3 0.5 0.5 1.3 0.5 0.5 0.5 1.2 0.5 1.0 2.0 2.0
Environment
BCOM3302
Income Tax Law 0.4 1.4 0.4 2.0 0.4 1.4 0.4 1.2 1.6 0.4 0.4 1.8 1.8 2.0
and Practice
BCOM3303
0.4 0.6 0.4 0.6 0.8 1.0 0.4 0.8 1.8 1.0 0.4 1.8 1.6 1.8
Indian Economy
BCOM3304
0.4 1.0 0.8 1.2 1.8 1.0 1.4 1.4 1.4 1.0 0.4 1.8 1.4 1.4
E-Commerce
GE37807
Investing in Stock 0.4 0.8 0.4 1.0 2.0 1.2 0.6 1.2 2.6 1.0 0.4 1.8 2.2 2.2
Markets
GE37808
Project 0.4 2.8 0.4 2.8 1.6 0.6 0.4 1.6 2.4 1.8 0.4 2.6 2.4 2.6
Management
GE37809
0.3 1.1 0.6 0.7 1.1 1.1 0.9 0.9 1.1 0.7 0.3 1.6 1.3 1.0
Good Governance
SEC37801
Collecting
0.5 1.3 1.0 1.8 2.5 0.8 0.8 0.8 1.0 2.8 0.5 1.8 1.5 1.8
Bargaining &
Negotiation Skills
SEC37802
Training & 0.6 1.6 0.6 1.0 1.8 0.6 0.0 0.4 1.4 1.6 0.4 1.4 1.6 1.2
Development
SEC37803
Stock market 0.5 1.3 0.5 1.8 2.0 1.3 0.8 1.5 1.5 1.3 0.5 2.3 2.5 2.3
Operations
BCOM3401
0.4 1.4 0.4 0.6 0.8 0.4 0.4 0.2 0.2 0.2 0.2 0.2 3.0 2.0
Cost Accounting
BCOM3402Business
0.0 1.2 0.0 0.0 0.0 0.0 0.4 0.0 0.4 0.0 0.0 0.8 2.2 1.0
Mathematics
BCOM3403
0.8 2.0 0.2 0.2 0.6 0.4 0.4 1.0 0.4 0.2 0.2 1.0 2.0 1.0
Risk Management
BCOM3404
Personal Tax
0.5 0.3 0.3 0.3 0.0 2.2 0.5 0.7 0.2 0.0 0.3 0.3 3.0 2.0
Planning and Tax
Management
GE37810
0.2 0.6 0.4 0.8 0.4 1.2 0.2 2.2 0.2 0.4 0.6 0.6 3.0 1.2
Digital Marketing

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GE37811
Creativity and 0.2 0.8 0.4 3.0 0.4 0.0 0.4 0.6 0.2 0.6 0.2 0.8 3.0 3.0
Innovation
GE37812
Sustainable 0.8 0.8 0.5 0.0 0.3 1.0 0.5 0.3 0.3 0.3 2.5 0.5 3.0 1.8
Development
SEC37804
New Venture
0.6 1.2 0.4 2.2 0.6 0.2 0.4 0.2 0.4 0.6 0.2 0.4 2.4 2.2
Planning and
Development
SEC37805
0.0 0.2 0.0 0.2 0.2 1.8 0.0 2.2 0.2 0.0 0.6 0.6 3.0 1.4
Cyber Security
SEC37806
0.2 0.6 0.8 0.6 2.0 0.0 0.2 0.6 0.2 0.8 0.4 0.6 2.8 1.6
Event Management
BCOM3501
Principles of 0.8 0.8 0.4 0.6 0.6 1.2 0.8 0.4 0.8 1.6 1.0 1.0 1.0 1.6
Marketing
BCOM3502
Financial 0.7 0.8 0.2 0.8 0.7 1.0 0.7 0.5 0.3 0.5 1.0 0.3 0.7 1.0
Management
BCOM3503
Banking and 0.0 1.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 1.0
Insurance
BCOM3504
Management 0.8 0.8 0.3 0.5 0.5 1.2 0.7 0.5 0.8 1.5 1.0 0.8 1.0 1.5
Accounting
DSE37801
Entrepreneurship 1.0 1.0 0.0 1.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0 1.0 2.0 2.0
Development
DSE37802
Advertising and 0.5 0.2 0.5 0.5 0.3 1.3 0.2 0.2 0.3 0.3 0.3 0.3 1.3 1.7
Personal Selling
DSE37804Advanced
Financial 0.7 0.7 0.4 0.6 0.4 0.3 0.3 0.1 0.3 0.3 0.4 0.3 1.3 1.3
Accounting
DSE37805
0.8 0.8 0.4 0.6 0.6 1.2 0.8 0.4 0.8 1.6 1.0 1.0 1.0 1.6
Financial Services
DSE37806
1.0 1.0 0.0 0.0 0.0 2.0 1.8 0.0 0.6 0.6 0.4 1.0 1.2 1.0
Auditing
BCOM3601
Goods & Services 1.2 0.8 0.0 0.4 0.0 1.2 0.8 0.8 0.2 0.2 0.2 0.6 1.2 1.2
Tax & Custom Law
DSE37807
Investment 0.4 0.8 0.4 0.6 0.6 1.2 0.2 0.4 0.6 0.8 0.6 1.2 0.8 0.8
Management
DSE37808
Consumer Affairs 1.0 0.6 1.0 2.2 0.0 0.8 0.8 0.6 0.6 0.4 1.0 0.2 0.8 1.6
and Sovereignty

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DSE37809
Human Resource 1.0 1.0 0.0 1.1 2.0 0.0 0.0 0.0 0.0 1.0 0.4 0.0 2.0 2.0
Management
DSE37810
Business Research
1.0 1.0 0.0 0.0 0.0 1.2 0.8 0.8 0.2 0.2 0.2 0.6 1.0 1.0
Methods and
Project Work
DSE37811
International 0.4 0.8 0.4 0.6 0.6 1.2 0.2 0.4 0.6 0.8 0.6 1.2 0.8 0.8
Business
DSE37812
Business Ethics and 1.0 1.2 0.2 0.0 1.0 0.0 2.4 0.0 0.2 2.4 0.8 1.0 1.0 1.0
Human Values

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B.COM. (H) PROGRAMME
SEMESTER I
Contact
Course Theory/ Evaluation Scheme
Course Code Course Title Hours Credits
Category Practical
L T P CIA ESE Total
AECC-1 Theory Environmental Studies* 4 0 0 40 60 100 4
C-1 Theory BCOM3101 Financial Accounting 3 1 0 40 60 100 4
C-2 Theory BCOM3102 Business Laws 3 1 0 40 60 100 4
C-3 Theory BCOM3103 Business Statistics 3 1 0 40 60 100 4
C-4 Theory BCOM3104 Business Economics 3 1 0 40 60 100 4
GE-1 Theory Generic Elective 3 1 0 40 60 100 4
Practical GP3101 General Proficiency 100 100 1
TOTAL 700 25
* The Syllabus will be offered by School of Basic Sciences
One Generic Elective (GE-1) can be opted from

Code Course Title
GE37801 Personal Finance & Planning
GE-1
GE37802 Accounting for Everyone
GE37803 People Management

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SEMESTER II
Contact
Category Practical
L T P CIA ESE Total
AECC-2 Theory BCOM3201 Business Communication 3 1 0 40 60 100 4
C-5 Theory BCOM3202 Corporate Accounting 2 2 0 40 60 100 4
C-6 Theory BCOM3203 Corporate Law 4 0 0 40 60 100 4
Business Organisation and
C-7 Theory BCOM3204 4 0 0 40 60 100 4
Management
C-8 Theory BCOM3205 Macro Economics 3 1 0 40 60 100 4
TOTAL 700 25

Code Course Title
GE37804 Financial Literacy
GE-2
GE37805 Basics of Management
GE37806 Public Administration and Business

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SEMESTER III
Contact
Category Practical
L T P CIA ESE Total
C-9 Theory BCOM3301 Business Environment 4 0 0 40 60 100 4
Income Tax Law and
C-10 Theory BCOM3302 3 1 0 40 60 100 4
Practice
C-11 Theory BCOM3303 Indian Economy 3 1 0 40 60 100 4
C-12 Theory BCOM3304 E-Commerce 3 1 0 40 60 100 4
SEC-1 Theory Skill Enhancement Course 3 1 0 40 60 100 4
TOTAL 700 25

Code Course Title
GE37807 Investing in Stock Markets
GE-3
GE37808 Project Management
GE37809 Good Governance
One Skill Enhancement Course (SEC-1) can be opted from

Code Course Title
SEC37801 Collecting Bargaining & Negotiation Skills
SEC-1
SEC37802 Training & Development
SEC37803 Stock Market Operations

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SEMESTER IV
Contact
Category Practical
L T P CIA ESE Total
C-13 Theory BCOM3401 Cost Accounting 3 1 0 40 60 100 4
C-14 Theory BCOM3402 Business Mathematics 2 2 0 40 60 100 4
C-15 Theory BCOM3403 Risk Management 3 1 0 40 60 100 4
Personal Tax Planning and
C-16 Theory BCOM3404 3 1 0 40 60 100 4
Tax Management
SEC-2 Theory Skill Enhancement Course 3 1 0 40 60 100 4
TOTAL 700 25

Code Course Title
GE37810 Digital Marketing
GE-4
GE37811 Creativity and Innovation
GE37812 Sustainable Development
One Skill Enhancement Course (SEC-2) can be opted from

Code Course Title
SEC37804 New Venture Planning and Development
SEC-2
SEC37805 Cyber Security
SEC37806 Event Management

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SEMESTER V
Contact
Category Practical
L T P CIA ESE Total
C-17 Theory BCOM3501 Principles of Marketing 4 0 0 40 60 100 4
C-18 Theory BCOM3502 Financial Management 3 1 0 40 60 100 4
C-19 Theory BCOM3503 Banking and Insurance 4 0 0 40 60 100 4
C-20 Theory BCOM3504 Management Accounting 3 1 0 40 60 100 4
Discipline Specific Enhancement
DSE-1 Theory+ 4 0 0 40 60 100 4
Course
Discipline Specific Enhancement
DSE-2 Theory 3 1 0 40 60 100 4
Course
TOTAL 700 25
One Discipline Specific Enhancement Course (DSE-1) can be opted from

Code Course Title
DSE37801 Entrepreneurship Development
DSE-1
DSE37802 Advertising and Personal Selling
DSE37803 Summer Internship+
+ If the student opt for Summer Internship, then it will be treated as Practical Paper.

Code Course Title
DSE37804 Advanced Financial Accounting
DSE-2
DSE37805 Financial Services
DSE37806 Auditing

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SEMESTER VI
Contact
Category Practical
L T P CIA ESE Total
Goods & Serv0ices Tax &
C-21 Theory BCOM3601 4 0 0 40 60 100 4
Custom Law
C-22 Practical BCOM3602 Research Project Report 40 60 100 4
C-23 Practical BCOM3603 Comprehensive Viva Voce 40 60 100 4
Discipline Specific
DSE-3 Theory 3 1 0 40 60 100 4
Enhancement Course
Discipline Specific
DSE-4 Theory 3 1 0 40 60 100 4
Enhancement Course
OE Theory Open Elective ** 4 0 0 40 60 100 4
TOTAL 700 25
** The Open Elective (OE) will be offered by other schools

Code Course Title
DSE37807 Investment Management
DSE-3
DSE37808 Consumer Affairs and Sovereignty
DSE37809 Human Resource Management

Code Course Title
DSE37810 Business Research Methods and Project Work
DSE-4
DSE37811 International Business
DSE37812 Business Ethics and Human Values

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BACHELOR OF COMMERCE (HONOURS)
Course Title: FINANCIAL ACCOUNTING

Course Code: BCOM3101 Course Credit: 4
COURSE To familiarize students with:

OBJECTIVE:  To acquire conceptual knowledge on financial
accounting,
 To impart skills for recording various kinds of
business transactions and to prepare financial
statements.
After completion of the course, learners will be able to:
LEARNING
1. Apply the generally accepted accounting
OUTCOMES:
principles while recording transactions and
preparing financial statements;
2. Demonstrate accounting process under
No of No. of
computerized accounting system;
Hours Credits
3. Measure business income applying relevant
accounting standards;
4. Evaluate the importance of depreciation and
inventories in financial statements;
5. Prepare cash book and other accounts necessary
while running a business;
6. Prepare financial statements of sole proprietors
and partnership firms;
7. Prepare accounts for inland branches and not-
for-profit organisations.
Module:(a) Theoretical Framework
i. Accounting as an information system, the users of financial accounting

information and their needs. Qualitative characteristics of accounting
information. Functions, advantages and limitations of accounting. Branches
of accounting. Bases of accounting: cash basis and accrual basis.
ii. Financial accounting principles: Meaning and need; Generally Accepted

Accounting Principles: entity, money measurement, going concern, cost,
revenue recognition, realization, accruals, periodicity, consistency,
prudence (conservatism), materiality and full disclosure.
15 1
iii. Accounting standards: Concept, benefits and Process of formulation of
Accounting Standards including Ind AS (IFRS converged standards) and
IFRSs; convergence vs adoption; Application of accounting standards (AS
and Ind AS) on various entities in India. International Financial Accounting
Standards (IFRS) – meaning, need and scope; Process of issuing IFRS.
(b) Accounting Process
From recording of a business transaction to preparation of trial balance
including adjustments. Application of Generally Accepted Accounting
Principles in recording financial transactions and preparing financial
statements.

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Module II: Computerized Accounting Systems

Computerized Accounting Systems: Computerized Accounts by using any
popular accounting software Creating a Company; Configure and Features
settings; Creating Accounting Ledgers and Groups; Creating Stock Items
and Groups; Vouchers Entry; Generating Reports - Cash Book, Ledger 15 1
Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Cash
Flow Statement. Selecting and shutting a Company; Backup, and Restore
data of a Company.
Module III: Accounting for Depreciation
The nature of Depreciation. Accounting concept of depreciation. Factors in

the measurement of depreciation. Methods of computing depreciation:
straight line method and diminishing balance method; Disposal of
15 1
depreciable assets; change in method of Depreciation and its impact of on
measurement of business income.
Module IV: Financial Statements of Sole Proprietorship and

Partnership Firms
Capital and revenue expenditures and receipts: general introduction only.
Preparation of financial statements of non-corporate business entities - Sole
Proprietorship and Partnership firms (both manual and using appropriate
software).
Accounting for Branch
Accounting for Branch: Concept of Dependent branches; Branch
Accounting - debtors system, stock and debtors’ system, branch final 15 1
account system and wholesale basis system.
Note:
1. The relevant Accounting Standards (both AS Ind AS) for all of the above
topics should be covered.
2. Any revision of relevant Indian Accounting Standard/Accounting
Standard would become applicable.
Practical Exercises:
The learners are required to:
1. Download ‘Framework for the Preparation and Presentation of Financial Statements’ from the
websites of the Institute of Chartered Accountants of India (ICAI) analyze the qualitative
characteristics of accounting information provided therein.
2. Collect and examine the balance sheets of business Organisations to study how these are
prepared.
3. Examine the accounting policies and revenue recognition policies by collecting necessary
data from small business firms.
4. Prepare Trading and Profit & Loss Account and Balance Sheet collecting necessary data from
small business firms.
5. Prepare financial statements manually and using appropriate software.
6. Prepare accounts of Inland Branches.
7. Collect data from your college and prepare Receipt and Payment Account, Income and
Expenditure Account and Balance Sheet.

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Suggested Readings:
Anthony, R. N., Hawkins, D., & Merchant, K. A. (2010). Accounting: Text and Cases. New
York: McGraw-Hill Education India.
Dam, B. B., &Gautam, H. C. (2019). Financial Accounting. Guwahati: Gayatri Publications.
Horngren, C. T., &Philbrick, D. (2017). Introduction to Financial Accounting. London: Pearson
Education.
Lal, J., & Srivastava, S. (2012). Financial Accounting Text & Problems. Mumbai: Himalaya
Publishing House.
Monga, J. R. (2017). Financial Accounting: Concepts and Applications. New Delhi: Mayur
Paperback Publishing.
Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016). Advanced Accounts. Vol.-I. New Delhi:
Sultan Chand Publishing.
Maheshwari, S. N., Maheshwari, S. K., &Maheshwari, S. K. (2018). Financial Accounting. New
Delhi: Vikas Publishing House Pvt. Ltd.
Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
Goyal, B. K., & Tiwari, H. N. (2019). Financial Accounting. New Delhi: Taxmann Publication.
Goldwin, N., Alderman, W., &Sanyal, D. (2016). Financial Accounting. Boston: Cengage
Learning.
Tulsian, P. C. (2002). Financial Accounting. Chennai: Pearson Education.

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Course Title: BUSINESS LAW


OBJECTIVE:  Important aspects of legal environment of
business;
 To make them study how various special
contracts are brought into force; and
 To impart knowledge about legal agreement
so that they get acquainted with the process of
establishing legal relationships and to have
knowledge of various measures protecting the
interest of the consumers.
After the completion of the course, the learners will No. of No. of
LEARNING
be able to: Hours Credits
OUTCOMES:
1. Examine various aspects of entering into a
contract and implications of different types
of contract;
2. Interpret the regulation governing the
Contract of Sale of Goods;
3. Discuss the laws governing partnership and
legal consequences of their transactions and
other actions in relation with the
partnership, and examine contractual
obligations and provisions governing limited
liability partnership;
4. Describe the significant provisions of the
Competition Act to prevent practices having
adverse effect on competition and
provisions of the Consumer Protection Act
to protect the interest of the consumers;
5. Explain the law governing regulation and
management of foreign exchange under
FEMA.
Module: Indian Contract Act, 1872
Nature of contract and its essentials, Void, valid and voidable
contracts, Consent, consideration and its’ impact on contract,
Agreements in restraint of trade, Performance, breach, revocation and 15 1
termination of contract, Agency and bailment contracts, Contract of
Indemnity, Contract of Guarantee and Pledge.
Module II: Indian Partnership Act, 1932 and Limited Liability

Partnership Act, 2008
General nature of Partnership, Rights and duties of Partners, 15 1
Reconstitution of Firm and Registration and dissolution.
Formation and incorporation of LLP, Partners and their relations,
financial disclosures, conversion into LLP, Foreign LLP, Winding up
and dissolution.
Module III: Sale of Goods Act, 1930 and Competition Act, 2002
Sale of Goods Act, 1930
Nature of sale, conditions and warranties, Performance of contract of 15 1

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sale and right of unpaid seller.

Competition Act, 2002: Objectives and basic concepts, Consumer,
goods, service, Prohibition of anti-competitive agreements, Prohibition
of Abuse of Dominant Position;
Module IV: Consumer Protection Act, 2019 and Exchange

Management Act, 1999
Consumer Protection Act, 2019: Important definitions, Consumer
Disputes Redressal Commission, Measures to Prevent Unfair Trade
Practices, Offences and Penalties 15 1
Exchange Management Act, 1999
Important definition, Regulation and management of foreign
exchange, RBI Guidelines on KYC.
1. Enlist steps involved in execution of contract.
2. Enlist steps involved in agreement to sale.
3. Enlist steps involved in discharge of contract.
4. Prepare agreement to sale and contract related to sale of movable property, pledging of
property, indemnity & guarantee bond etc.
5. Enlist the various KYC documents for opening of bank account, e-wallet account, mutual
fund account, bank locker, etc.
Suggested Readings:
Bose, D. C. (2008). Business Law. New Delhi: PHI Limited.
Chopra, R. K. (2015). Business Laws. New Delhi: Himalaya Publishing House.
Kuchhal, M. C., &Kuchhal, V. (2018). Business Laws. New Delhi: Vikas Publishing.
Singh, A. (2009). Business Law. Delhi: Eastern Book Company.

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Course Title: BUSINESS STATISTICS


OBJECTIVE:
 Quantitative information and
statistical ideas for business decision making.
 Recognition of patterns through statistical
diagrams.
 Formulation and solution of
linear programming problems.
 Probability and its application in business
decisions.

LEARNING
OUTCOMES:
1. Apply a basic knowledge of statistics to business
disciplines;
2. Develop the ability to analyze and interpret data No. of No. of
to provide meaningful information to assist in Hours Credits
management decision making activities;
3. Apply appropriate graphical and numerical
descriptive statistics for different types of data;
4. Apply probability rules and concepts relating to
discrete and continuous random variables to
answer questions within a business context;
5. Explain and interpret a variety of hypothesis
tests to aid decision making in a business
context;
6. Use simple/multiple regression models to
analyze the underlying relationships between the
variables
Module:: Statistical Data and Descriptive Statistics
Nature and classification of data – Univariate, bivariate and multivariate
data; time-series and cross-sectional data.
Measures of Central Tendency 15 1
(a) Concept and properties of mathematical averages including arithmetic
mean, geometric mean and harmonic mean Merits and Demerits and
applications of mathematical averages
(b) Positional Averages including Mode and Median (and other partition
values - quartiles, deciles, and percentiles) with graphic presentation.
Merits and demerits of positional averages
Measures of Dispersion: absolute and relative. Range, quartile deviation,
mean deviation, standard deviation, and their coefficients; Properties of
standard deviation/variance.
Moments: Calculation and significance; Skewness: Meaning and
Measurement (Karl Pearson and Bowley’s measures); Kurtosis.
Module II: Probability and Probability Distributions

Theory and approaches of probability.
Probability Theorems: Addition and Multiplication (Proof not required). 15 1
Conditional probability and Bayes’ Theorem (Proof not required).
Expectation and variance of a random variable. Business Applications.

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Probability distributions:
(a) Binomial distribution: Probability distribution function, Constants,
Shape, Fitting of binomial distribution.
(b) Poisson distribution: Probability function (including Poisson
approximation to binomial distribution), Constants, Fitting of Poisson
distribution.
(c) Normal distribution: Properties of Normal curve and computation of
Probabilities and applications
Module III: Simple Correlation and Regression Analysis

15 1
Correlation Analysis: Meaning and types of Correlation; Correlation Vs
Causation; Pearson’s coefficient of correlation: computation and properties
(proofs not required). Probable and standard errors; Rank correlation.
Regression Analysis: Principle of least squares and regression lines;
Regression equations and estimation; Properties of regression coefficients;
Relationships between Correlation and Regression coefficients; Standard
Error of Estimate.
Module IV: Index Number

Meaning and uses of index numbers; Construction of Index numbers: fixed
and chain base, univariate and composite; Methods of constructing Index
numbers: Aggregates and average of relatives – simple and weighted. 15 1
Time Series Analysis
Time Series Data; Components of time series; Additive and Multiplicative
models.
Trend analysis; Fitting of trend line using principle of least squares –
linear, second degree parabola and exponential; Shifting of Origin and
Conversion of annual linear trend equation to quarterly/monthly basis and
vice-versa; Moving averages
1. Use commonly used statistical packages to apply various statistical tools to a data set available
through secondary sources.
2. Make use of computer aided software packages and prepare the practical graphical presentation of
correlation and regression analysis, frequency charts etc.
3. Prepare Consumer Price Index Numbers and Time series Analysis
Suggested Readings:
Anderson, D. R. (2014). Statistics for learners of Economics and Business. Boston: Cengage
Learning.
Gupta, S. P., & Gupta, A. (2014). Business Statistics: Statistical Methods. New Delhi: S. Chand
Publishing.
Hazarika, P. (2017). A Textbook of Business Statistics. New Delhi: S. Chand Publishing.
Levin, R., Rubin, D. S., Rastogi, S., &Siddqui, M. H. (2011). Statistics for Management. London:
Pearson Education.
Siegel, A. F. (2011). Practical Business Statistics. Cambridge: Academic Press.
Thukral, J. K. (2016). Business Statistics, New Delhi: Taxmann Publication.
Vohra, N. D. (2017). Business Statistics, New Delhi: McGraw-Hill Education India.

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Course Title: BUSINESS ECONOMICS

COURSE To familiarize students with:-
OBJECTIVE  The course aims to acquaint the learners with
fundamental economic theories and their impact on
pricing, demand, supply, production, and cost concepts
LEARNING After the completion of the course, the learners will be

OUTCOMES able to:
1. Examine how different economic systems
function and evaluate implications of various economic
decisions; No. of No. of
2. Examine how consumers try to maximize their Hours Credits
satisfaction by spending on different goods;
3. Analyze the relationship between inputs used
in production and the resulting outputs and costs;
4. Analyze and interpret market mechanism and
behaviour of firms and response of firms to different
market situations;
5. Examine various facets of pricing under
different market situations
15 1
Module I: Concept of Business Economics & Consumer Behaviour:
Meaning, Nature and Scope of Business Economics, Basic Problems of an
Economy and Application of Economic Theories in Decision Making, Steps
in Decision Making
Cardinal Utility Analysis: Diminishing Marginal utility and Equi marginal
Utility Ordinal utility analysis of consumer Behaviour: budget line and
indifference curve, consumer equilibrium. Income consumption curve and
Engle curve, Price Consumption curve and derivation of demand curve,
Income and Substitution; Effect of a price change; Consumer Surplus;
Revealed Preference theory
15 1
Module II: Elasticity of Demand
Theory of Demand and supply The elasticity of demand – Concept, kinds-
price, cross, income and advertising elasticity of demand, Measurement of
elasticity of demand, factors influencing the elasticity of demand,
Importance of elasticity of demand.
Demand forecasting: Meaning, Need, Importance, Methods of demand
forecasting
15 1
Module III: Production and cost
Production Function – Concept Definition, Types of products, Law of
variable proportions, Assumptions, Limitations and Significance. Isoquant
curves, Definition, General properties of isoquant curves, marginal rate of
technical substitution, economic region of production, Isocost lines, optimal
combination of resources, the expansion path, returns to scale.
Cost of production: Concept of explicit costs, implicit costs and opportunity
costs of production, derivation of short run and long run cost curves.
Economies and Diseconomies of scale and the shape to the long run average
cost.
Module IV: Pricing & Market 15 1

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Theory of pricing- cost plus pricing, target pricing, marginal cost pricing,
going rate pricing; Objective of business firm, Concept of Market,
classification of market-perfect competition, monopoly, monopolistic
competition and oligopoly. price determination and equilibrium of firm in
different market situations;
1. Apply concept of demand analysis in real life;
2. Study various effects in changes in demand and supply in consumption;
3. Visit local markets and classify firms into various markets;
4. Visit any industrial unit and study its production process;
5. Prepare a production schedule for a hypothetical product under and particular condition of
demand supply;
6. Visit any industrial unit and classify its cost into fixed and variable costs;
7. Analyze the effects of changes in demand and supply on pricing policies.
Suggested Readings
1. Ahuja, H. L. (2019). Theory of Micro Economics. New Delhi: Sultan Chand Publishing
House.
2. Koutsoyannis, A. (1975). Modern Microeconomics. London: Palgrave Macmillan.
3. Chaturvedi, D. D., & Gupta, S. L. (2010). Business Economics Theory & Applications. New
Delhi: International Book House Pvt. Ltd.
4. Adhikari, M. (2000). Business Economics. New Delhi: Excel Books.
5. Kennedy, M. J. (2010). Micro Economics. Mumbai: Himalaya Publishing House.
6. Seth, M. L. (2017). Micro Economics. Agra: Lakshmi Narain Agarwal Educational
Publishers.
7. Relevant study material of ICAI: www.icai.org.

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Course Title: PERSONAL FINANCE AND PLANNING

Course Code: GE37801 Course Credit: 4
OBJECTIVE:  Different aspects of financial planning like
savings, investment, taxation, insurance, and
retirement planning and
 To develop the necessary knowledge and skills
for effective financial planning.
After completion of this course, learners will be able to:

LEARNING
OUTCOMES:
1. Explain the meaning and appreciate the relevance of
Financial Planning;
2. Familiarize with regard to the concept of Investment No. of No. of
Planning and its methods; Hours Credits
3. Examine the scope and ways of Personal Tax
Planning;
4. Analyze Insurance Planning and its relevance;
5. Develop an insight in to retirement planning and its
relevance.
Module Introduction to Financial Planning
Financial goals, Time value of money, steps in financial planning, personal
finance/loans, education loan, car loan & home loan schemes. Introduction to
savings, benefits of savings, management of spending & financial discipline, 15 1
Net banking and UPI, digital wallets, security and precautions against Ponzi
schemes and online frauds such as phishing, credit card cloning, skimming.
Module II: Investment Planning

Process and objectives of investment, Concept and measurement of return &
risk for various assets class, Measurement of portfolio risk and return, 15 1
Diversification & Portfolio formation. Gold Bond; Real estate; Investment in
Greenfield and brownfield Projects; Investment in fixed income instruments-
financial derivatives & Commodity market in India. Mutual fund schemes
including SIP; International investment avenues.
Module III: Personal Tax Planning T Tax Structure in India for personal
15 1
taxation, Scope of Personal tax planning, Exemptions and deductions available
to individuals under different heads of income and gross total income, Special
provision u/s 115BAC vis-à-vis General provisions of the Income-tax Act,
1961. Tax avoidance versus tax evasion.
Module IV: Insurance Planning
Need for Protection planning. Risk of mortality, health, disability and property.
Importance of Insurance: life and non-life insurance schemes. Deductions
available under the Income-tax Act for premium paid for different policies. 15 1
Retirement Benefits Planning
Retirement Planning Goals, Process of retirement planning, Pension plans
available in India, Reverse mortgage, New Pension Scheme. Exemption
available under the Income-tax Act, 1961 for retirement benefits.

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1. Perform electronic fund transfer though net-banking and UPI.
2. Identify certain Ponzi schemes in the market during last few selected years.
3. Prepare tax planning of a hypothetical individual.
Suggested Readings:
Indian Institute of Banking & Finance. (2017). Introduction to Financial Planning. New Delhi:
Taxmann Publication.
Pandit, A. (2014). The Only Financial Planning Book that You Will Ever Need. Mumbai: Network 18
Publications Ltd.
Sinha, M. (2008). Financial Planning: A Ready Reckoner. New York: McGraw Hill Education.
Halan, M. (2018). Let’s Talk Money: You've Worked Hard for It, Now Make It Work for You. New
York: HarperCollins Publishers.
Tripathi, V. (2017). Fundamentals of Investment. New Delhi: Taxmann Publication Gupta, R. L.,
&Radhaswamy, M. (2014). Financial Accounting. New Delhi: S. Chand Publishing.
Publishing House.
Monga, J. R. (2017). Financial Accounting: Concepts and Applications. New Delhi: Mayur Paperback
Publishing.

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Course Title: ACCOUNTING FOR EVERYONE


OBJECTIVE:  To acquire basic knowledge on financial
accounting and
 To impart preliminary skills for recording
various kinds of financial transactions
After completion of this course, learners will be able

LEARNINGO
to:
UTCOMES:
1. Analyze various terms used in accounting;
2. Make accounting entries and prepare cash book
and other accounts necessary while running a No. of No. of
business; Hours Credits
3. Prepare profit and loss account and balance
sheet;
4. Prepare accounts based on accounting software;
5. Analyze information from company's annual
report.
Module : Introduction to Accounting

Accounting – Meaning, Importance and Need, Its objectives and
relevance to business establishments and other organisations, and
individuals. Accounting information: meaning, users and utilities, 15 1
sources of accounting information. Some Basic Terms –Transaction,
Account, Asset, Liability, Capital, Expenditure & Expense, Income,
Revenue, Gain, Profit, Surplus, Loss, Deficit. Debit, Credit, Accounting
Year, Financial Year.
Module II: Transactions and recording of transactions
Features of recordable transactions and events, Basis of recording –
vouchers and another basis. Recording of transactions: Personal account, 15 1
Real Account and Nominal Account; Rules for Debit and Credit; Double
Entry System, journalizing transactions; Preparation of Ledger, Cash Book
including bank transactions and Bank Reconciliation Statement.
Module III: Preparation of Financial Statements

15 1
Fundamental Accounting Equation; Preparation of Trial Balance; Concept
of revenue and Capital; Preparation of Trading and Profit & Loss Account,
Balance Sheet and Cash Flow Statement manually and using appropriate
software.
Module IV: Company Accounts
Explanation of certain terms – Public Limited Company, Private Limited
Company, Share, Share Capital, Shareholder, Board of Directors, Stock
Exchange, Listed Company, Share Price, Sensex - BSE, NSE; Annual 15 1
report, etc. Contents and disclosures in Annual Report, Company Balance
Sheet and Statement of Profit and Loss. Content Analysis based on annual
report including textual analysis.
1. Download annual reports of business Organisations from the websites and go through the
contents of the annual report and present the salient features of the annual report using some ratios

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and content analysis including textual analysis.

2. Prepare bank reconciliation statement from the individual pass books.
3. Prepare Trading and Profit & Loss Account, Balance Sheet, and Cash Flow Statement collecting
necessary data from small business firms.
4. Prepare financial statements using appropriate software.
Suggested Readings:
Hatfield, L. (2019). Accounting Basics. Amazon Digital Services LLC.
Horngren, C. T., Sundem, G. L., Elliott, J. A., &Philbrick, D. (2013). Introduction to Financial
Accounting. London: Pearson Education.
Siddiqui, S. A. (2008). Book Keeping &Accountancy. New Delhi: Laxmi Publications Pvt. Ltd.
Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill Publishing Co. Ltd.
Mukharji, A., &Hanif, M. (2015). Financial Accounting. New Delhi: Tata McGraw Hill Publishing
Co. Ltd.
Mukherjee, S., & Mukherjee, A. K. (2015). Financial Accounting. Oxford: Oxford University
Press.
Jain, S. P., &Narang, K. L. (2014). Financial Accounting. New Delhi: Kalyani Publishers.
Gupta, R. L., &Radhaswamy, M. (2014). Financial Accounting. New Delhi: S. Chand Publishing.
Publishing House.
Paperback Publishing.

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Course Title: PEOPLE MANAGEMENT


OBJECTIVE:  What it means to be an effective
people manager.
 To develop leadership and
communication skills and manage
people in an Organisation effectively
After completion of this course, learners will be able to:

LEARNING
OUTCOMES:
1. (a) Perform meditation techniques (Brain stilling
exercise) for mind management;
1. (b) Create a personal development plan for No. of No. of
oneself; Hours Credits
1. (c) Demonstrate decision making skills and
prepare Time Management framework in real
life situations;
2. Analyze the applicability of People First
Strategy in an Organisation;
3. Demonstrate team building skills and leadership
qualities;
4. Conduct team evaluation and assessment;
5. Demonstrate skills to resolve conflicts in an
Organisation and lead teams.
Module Managing and Evaluating Oneself & Motivating Others
Basics of People Management and its significance, Difference between
People Management and Human Resource Management; impact of
individual and Organisational factors on people management, Motivating 15 1
Others - Employee First Strategy: Employee First Customer Second.
Developing Intrinsic Motivation amongst People - People First Strategy:
Emerging cases.
Module II: Building Team and Peer Networks

Team Building Process, Managing Diversity in Teams, Competency
mapping, Team Roles, Team Identity, Team Charter, Team Performance, 15 1
Managing Behaviour of people in groups, 360 Degree Feedback as a
Development tool. Group Dynamics, Challenges of getting work done;
Significance of prioritization and assigning work to team members,
Importance of peer networks in an Organisation.
Module III: Managing Evaluation and Assessment
15 1
Managing Performance, Appraisal methods, Role Reviews and
performance management, Dealing with Poor Performers, Agreeing
Performance Targets, Negative Feedback, Performance Management
System, 360 Degree Feedback as a Performance Appraisal Tool.
Module IV: Leading People & Resolving Conflicts
Leading people to achieve the vision and mission of the Organisation.
Leadership for high performance culture, Leadership Styles for creating
conducive Organisational climate and culture of excellence. Managing 15 1
different types of conflicts in an Organisation, Problem solving and quality
improvement process.

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1. Practice of meditation techniques (brain stilling exercise) for mind management.

2. Build a Personal Development Plan for themselves.
3. Prepare Time Management framework for themselves.
4. Participate in simulation exercise on preparing a workload plan in an Organisation based on a
case study.
5. Participate in role play on active listening in an Organisation.
6. Participate in role play for developing intrinsic motivation amongst other people.
7. Discuss case study of HCL on Employee First Customer Second by Vinit Nayar.
8. Discuss case studies of Organisations where People first strategy is being used.
9. Conduct competency mapping of learners of the class.
10. Conduct 360-degree feedback-role play and tips for development amongst the learners of the
class.
11. Participate in simulation activity wherein learners are divided into groups with one leader in
each group wherein each team is assigned responsibility of planning and executing a business
activity that shows the team work and leadership qualities followed by its presentation.
12. Role play of 360-degree appraisal in groups (as formed in previous activity) assessing the
performance of each member of the group.
13. Discuss and analyze case study on High Performing Organisational culture.
Suggested Readings:
Wellington, P. (2011). Effective People Management: Improve Performance Delegate More
Effectively. London: Kogan Page Publishers.
Thomas, M. (2007). Mastering People Management. London: Thorogood Publishing.
Randall, J., &Sim, A. J. (2013). Managing People at Work. Abingdon: Routledge.
Thomson, R., & Thomson, A. (2012). Managing People. Abingdon: Routledge..

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Course Title: BUSINESS COMMUNICATION


OBJECTIVE:  Professional communication: written and oral.
 Aspects of work team communication, electronic
communication and business correspondence
planning.
 Facets of report writing.
The students should be able to: No. of No. of

LEARNING
Hours Credits
OUTCOMES:
1. Develop their ability to write and speak efficiently in the
workplace.
2. Develop effective interpersonal communication skills.
3. Understand and utilize constructive negotiation and
conflict management skills.
4. Use communication technology appropriately and
effectively.
5. Prepare letters that meet professional standards of format,
presentation and style.
6. Develop clear and meaningful understanding of business
reports and its characteristics.
7. Understand how to gather and organize information for a
report.
8. Plan, proof-read and edit copies of business
correspondence.
Module I: Understanding Business Communication
Communication: Concept, definition, nature, importance and components of
communication. Communication process, directions of communications, 15 1
networks of communication. Types of communication: formal, informal, verbal,
and non- verbal. Barriers to communication. Principles of effective
communication: 7C’s of communication.
Module II: Work Team Communication

15 1
Communication in work team: Group communication, Initial group goals,
Solving group problems: negotiation and conflict, Group Decision Making.
Listening skills.
Module III: Technology and Communication
Accessing electronic information: internet, internet protocol, browsing and
searching the internet. Sharing electronic information: Word processing, MS- 15 1
Word. E-mail: Effective e-mail practices. Correspondence Planning, drafting,
revising. Replies, routine claim letters, adjustment letter, goodwill messages,
congratulating messages, thank-you notes, sympathy notes. Persuasive
messages: Request
Module IV: Report Writing
Characteristics of business reports, types of reports, purpose of reports.
Collecting and analyzing data through questionnaire & interviews. 15 1
Constructing tables, preparing charts and interpreting data. Writing report:
planning, drafting, revising, formatting and proof reading.

Ver 3.0
Suggested Readings:
1.Kaul A., Business Communication, PHI Learning Pvt. Ltd.
2. Sharma, R.C. and Krishna Mohan, Business Correspondence and Report Writing, Tata McGraw-
Hill.
3. Ober Scot, Contemporary Business Communication, Cengage Learning.

Ver 3.0
Course Title: CORPORATE ACCOUNTING


OBJECTIVE:  to acquire conceptual knowledge of corporate
accounting system and
 to learn the techniques of preparing the
financial statements of companies

LEARNING
1. Describe the rationale, merits, and demerits of issuing
OUTCOMES:
bonus shares for a company;
2. Prepare financial statements (Profit & Loss Account,
No.of No. of
Balance Sheet, etc.) using online software;
Hours Credits
3. Prepare balance sheet after Internal Reconstruction of
company;
4. Analyse the case study of major amalgamations of
companies in India;
5. Describe the process of e-filing of annual reports of
companies
Module I: Accounting for Share Capital & Debentures

Types of shares; Issue and Pro-rata allotment of shares; concept & process
of book building; forfeiture and reissue of forfeited shares; Issue of rights
and bonus shares; ESOPs and Buy Back of shares; Issue and Redemption 15 1
of preference shares and Debentures.
(In reference to Relevant Accounting Standards (AS and Ind AS) and
Guidance Notes as applicable.)
Module II:: Preparation of Financial Statements of Companies
including one Person Company
Preparation of financial statements of corporate entities including one
Person Company (excluding calculation of managerial remuneration) as per
Division I and II of Schedule III of the Companies Act 2013; Preparation of
Statement of Profit and Loss, Balance Sheet and Cash flow Statement of
corporate entities manually and using appropriate software. 15 1
(In reference to Relevant Accounting Standards, AS and Ind AS, as
applicable.)
Module III: Internal Reconstruction and Profit or Loss Prior to

Incorporation
(a) Internal Reconstruction: Different forms of Internal Reconstruction;
Accounting treatment for alteration of share capital and reduction of the
share capital; Preparation of balance sheet after Internal Reconstruction. 15 1
(b) Profit or loss Prior to Incorporation: Meaning of profit or loss prior
to incorporation; accounting `treatment of profit or loss prior to
incorporation.
Amalgamation of Companies
Concepts Amalgamation and Business Combination of companies;
Consideration/purchase price for amalgamation/business combination;

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Module IV: Corporate Financial Reporting

Meaning, need and objectives; Constituents of Annual Report and how it is
different from financial statements; Contents of annual report; mandatory
and voluntary disclosures through annual report. Contents of the Report of
the Board of Directors; E-filing of annual reports of companies and XBRL 15 1
Filing with specific practical exercises
1. Collect prospectus issued by reputed companies, examine the matters related to issues of shares.
2. Examine the annual reports of business Organisations to find out whether applicable accounting
standards (AS and Ind AS) are complied with or not.
3. Collect information from business newspapers and periodicals on amalgamation of companies
and prepare a report.
4. Prepare financial statements using appropriate software.
5. Download company annual reports of reputed companies from the websites and shall analyze the
voluntary and mandatory information contained in these statements.
Suggested Readings:
1. Bergeron, B. (2003). Essentials of XBRL: Financial Reporting in the 21st Century. New
Jersey: John Wiley & Sons.
2. Dam, B. B. &Gautam, H. C. (2019). Corporate Accounting. Guwahati: Gayatri Publications.
3. Goyal, B. K. (2019). Corporate Accounting. New Delhi: Taxmann Publication.
4. Goyal, V. K., &Goyal, R. (2012). Corporate Accounting. New Delhi: PHI Learning.
5. Jain, S. P., &Narang, K. L. (2015). Corporate Accounting. New Delhi: Kalyani Publishers.
6. Monga, J. R. (2019). Fundamentals of Corporate Accounting. New Delhi: Mayur
Paperbacks.
7. Maheshwari, S. N., Maheshwari, S. K., &Maheshwari, S. K. (2018). Corporate Accounting.
New Delhi: Vikas Publishing House.
8. Mukherjee, A., &Hanif, M. (2005). Corporate Accounting. New Delhi: Tata McGraw Hill
Education.
9. Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016). Advanced Accounts. Vol.-II. New
Delhi: S. Chand Publishing.
10. Sehgal, A. (2011). Fundamentals of Corporate Accounting. New Delhi: Taxmann
Publication.
11. Tulsian, P. C., &Tulsian, B. (2016). Corporate Accounting. S. New Delhi: Chand
Publishing.

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Course Title: CORPORATE LAW

To familiarize students with:

COURSE  To impart the learners working knowledge of
OBJECTIVE:
the provisions of the Companies Act, 2013.
After completion of the course, Students will be able to:

LEARNING
1. Explain relevant definitions and provisions relating to
OUTCOMES:
issue of prospectus and allotment of shares;
2. Synthesize company processes, meetings, and No. of No. of
decisions; Hours Credits
3. Describe the framework of dividend distribution,
Accounts of the company and Audit and Auditors of
company;
4. Determine the role of Board of directors and their
legal position;
5. State regulatory aspects involved in Oppression,
Mismanagement, corporate restructuring and Winding
Up and to study the composition of Adjudicating
Authority i.e. NCLT and NCLAT and its powers
Module I: Preliminary to Companies Act, 2013
Important definitions: Prospectus and Share Capital, Allotment of
securities, Private Placement, share capital, basic requirements, alteration
of share capital, Sweat Equity, Bonus issue, issue of shares at premium and
discount, Further issue of shares, buy-back of shares. 15 1
Module II: Management and Administration

Board Meetings, Annual General Meeting, Extra Ordinary General
Meeting, Requisites of a valid meeting, Convening of Meetings, Minutes
and Resolutions; Postal ballot; voting through electronic matters. 15 1
Dividends & Accounts
Declaration and Payment of Dividend, Accounts of Companies,
Maintenance and authentication of Financial Statement, Corporate social
Responsibility
Module III:: Directors and their Powers

Board of directors, appointment and qualifications of directors; Director
Identification Number (DIN); Disqualifications, Removal of directors; 15 1
Legal positions, Powers, Duties and responsibilities; Additional Director,
Alternate Director, Nominee Director, Director appointed by casual
Vacancy, Key Managerial Personnel, Managing Director, Manager and
Whole Time Director.

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Module IV:(a): Oppression, Mismanagement, Corporate

Restructuring, and Winding Up
Oppression, Mismanagement, Rights to apply, Powers of Tribunal, 15 1
Provisions related to Compromises, Arrangement and Amalgamations,
Concept and Modes of Winding Up; Provisions of winding up under
Insolvency and Bankruptcy Code, 2016.
(b): National Company Law Tribunal and Appellate Tribunal
Definitions; Constitution of National Company Law Tribunal; Constitution
of Appellate Tribunal; Appeal from orders of Tribunal; Power to punish for
contempt.
1) Enlist the content of the prospectus
2) Prepare a hypothetical notice, resolutions, and minutes of a meeting.
3) Read the Annual Report and Financial Statements of a company and prepare a report on the
same.
Suggested Readings:
1. Chadha R., & Chadha, S. (2018). Company Laws. Delhi: Scholar Tech Press.
2. Hicks, A., & Goo, S. H. (2017). Cases and Material on Company Law. Oxford:
Oxford University Press.
3. Kuchhal, M. C., &Kuchhal, A. (2020). Corporate Laws. New Delhi: Shree Mahavir
Book Depot.
4. Kumar, A. (2019). Corporate Laws. New Delhi: Taxmann Publication.
5. Sharma, J. P. (2018). An Easy Approach to Corporate Laws. New Delhi: Ane Books
Pvt. Ltd.

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Course Title: BUSINESS ORGANISATION & MANAGEMENT

Course Code: BCOM3204 Course Credit:4

COURSE  To acquaint with the basics of Business
OBJECTIVE:
concepts and functions, forms of Business
Organisation and functions of Management
After completion of the course, the learners will be able
LEARNING
to:
OUTCOMES:
1. Distinguish and explain each form of business. No. of No. of
2. Prepare draft of Article of Association & Hours Credits
Memorandum of Association for a business;
3. Explain principles and functions of management
implemented in the organisation;
4. Identify and explain the managerial skills used in
business;
5. Analyse the concept of Delegation of Authority,
coordination, and control.
Module I: Concept and Forms of Business Organisations
Concepts of Business, Trade, Industry and Commerce- Objectives and
functions of Business–Social Responsibility of a business, Responsible 15 1
Business, Ethical Conduct & Human Values. Forms of Business
Organisation-Meaning, Characteristics, Advantages and Disadvantages of
Sole Proprietorship – Meaning, Characteristics, Advantages and
Disadvantages of Partnership - Kinds of Partners - Partnership Deed -
Concept of Limited liability partnership.
Module II: Joint Stock Company
Meaning, Characteristics, Advantages and Disadvantages of Hindu
Undivided Family – Meaning, Advantages and Disadvantages of Co-
operative Organisation.
Joint Stock Company- Meaning, Definition, Characteristics - Advantages
and Disadvantages, Code of Business Ethics. Kinds of Companies – 15 1
Memorandum of Association - Clauses - Articles of Association - Contents
–Prospectus - Contents – Red herring Prospectus- Statement In lieu of
Prospectus (as per Companies Act, 2013).
Module III: Planning and Organizing

Meaning, Characteristics, Types of Plans, Advantages and Disadvantages
– Approaches to Planning - Management by Objectives (MBO) - Steps in 15 1
MBO - Benefits –Weaknesses. Organizing - Process of Organizing;
Principles of Organisation - Formal and Informal Organisations - Line,
Staff Organisations, Line and Staff Conflicts. Functional Organisation,
Span of Management - Meaning - Determining Span - Factors influencing
the Span of Supervision.
Module IV: Principles and Functions of Management & Authority

and Coordination
Management - Meaning - Characteristics - Fayol’s 14 Principles of 15 1
Management. Functions of Management - Levels of Management – Skills
of Management- Scientific Management - meaning, objectives, relevance
and criticism.

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Meaning of Authority, Power, responsibility and accountability -

Delegation of Authority -Decentralization of Authority - Definition,
importance, process, and principles of Coordination techniques of
Effective Coordination.
1. Complete the exercise wherein they are given different situations and scenarios to start their own
business (in terms of capital, liability, scale of operations, etc.) and are asked to select the most
suitable form of business and justify the same highlighting the advantages and disadvantages of
their choice.
2. Prepare the Article of Association & Memorandum of Association/rules and regulations/bye laws
for the form of business organisation chosen in Unit 1.
3. Participate in role play activity for describing the various levels of Management and the ways the
14 Principles of Management are used in defining the policies of the chosen organisation.
4. Participate in simulation activity wherein each learner is asked to prepare plans with respect to
increasing the effectiveness in their respective organisation.
5. Participate in simulation activity wherein learners are asked to draft roles and responsibilities of
members in the chosen organisation.
Suggested Readings:
1. Basu, C. R. (1998). Business Organization and Management. New Delhi: McGraw Hill
2. Chhabra, T. N. (2011). Business Organization and Management. New Delhi: Sun India
Publications.
3. Gupta, C. B. (2011). Modern Business Organization. New Delhi: Mayur Paperbacks.
4. Kaul, V. K. (2012). Business Organization and Management, Text and Cases. New
Delhi: Pearson Education.
5. Koontz, H., &Weihrich, H. (2008). Essentials of Management. New York: McGraw Hill
Education.
6. Singh, B. P., & Singh, A. K. (2002). Essentials of Management. New Delhi: Excel
Books.

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Course Title: MACRO ECONOMICS


OBJECTIVE:  To acquaint the learners with the broader
framework of economic systems, role and
implications of macro-economic activities on
economic system like savings, investments,
employment, growth, and business cycles.

LEARNING
1. Explain the basic concepts related to national
OUTCOMES:
income, employment, savings, investments monetary
No. of No. of
theory, savings, and investment function.
Hours Credits
2. Measure National Income and examine the problems
related to measurement of national income in context
to India.
3. Evaluate the role of consumption, saving and
investment in an economy.
4. Evaluate the impact of various economic phenomena
like inflation and deflation.
5. Explain concepts like business cycle, multiplier,
accelerator and demonetization.
Module I: Nature and Scope of Macro Economics
Basic concepts, Distinction between Macroeconomics and
Microeconomics Macro-Economic Concepts like national income,
employment, savings and investments. 15 1
National Income
National Income: Usefulness and significance; Different Concepts GDP,
NNP, GNI, NNI; National Income at market price and constant price
Measurement-of National Income in India, Limitations and challenges of
National Income. The Keynesian theory of Determination of National
Income in two sector model, three sector model, and four sector model.
Module II: Macro-Economic theory
Classical theory of Output and Employment Say’s Law of Market,
Keyne’s criticism of Classical theory, Principle of Effective Demand:
Aggregate Demand and Aggregate Supply, Consumption function, 15 1
Attributes of consumption function, Propensity to consume, Significance
of consumption function.
Module III: Savings and Investment
Concept of savings, Determinants of savings, saving function Concept of
multiplier, Functioning of multiplier, Assumption of multiplier theory,
Leakages and shortcomings of multiplier theory, Acceleration principle, 15 1
Investment –Investment function, determinants of business fixed
investment, effect of tax, determinants of residential investment and
inventory investment,

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Module IV: Value of Money

Concept, theories- Quantity Theory of Money (Fisher’s Transactions
approach), Cambridge equation, Keynesian theory of demand for money, 15 1
Baumol-Tobin Transaction approach, Tobin’s Portfolio Balance
approach, Criticism. Demonetization- concept and its implications on
Economic Development, Monetary Policy, Fiscal Policy, IS-LM
functions.
1. Prepare a statement of items to be included and excluded while calculating national income;
2. Develop a flow chart of different sectors contribution to national income;
3. Establish relation between investment and consumption function by way of hypothetical data;
4. Prepare a flow chart showing the effect of multiplier function on economy;
5. Prepare a cause and effect statement of changes in interest rate and its effect on saving rate;
6. Prepare a chart indicating impact of inflation on different sectors of economy;
7. Diagrammatically explain effects of recession on savings, development, and employment;
8. Explain effects of demonetization on different sectors through charts.
Suggested Readings:
1. Chaturvedi, D. D., & Gupta, S. L. (2010). Economics Theory & Applications. New
Delhi: International Book House Pvt. Ltd.
2. Cohn, S. M. (2015). Reintroducing Macro Economics: A Critical Approach. Abingdon:
Routledge.
3. Dwivedi, D. N. (2019). Macro Economics. Chennai: Mc G raw Hill Education.
4. Mankiw, N. G. (2012). Principles of Macroeconomics. Boston: Cengage Learning.
5. Mithani, D. M. (2019). Macro Economics. Mumbai: Himalaya Publishing House Pvt.
Ltd.
6. Muniraju, M., &Podder, K. (2014). Macro Economics for Business Decisions. Mumbai:
Himalaya Publishing House Pvt. Ltd.
7. Jhingan, M. L. (2019). Macro Economics Theory. Delhi: Vrinda Publications Pvt. Ltd.
8. Samuelson, P. A., &Nordhaus, W. D. (2015). Macro Economics. New York: McGraw
Hill Education.
9. Relevant study material from ICAI Website: https://www.icai.org

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Course Title: FINANCIAL LITERACY


COURSE
OBJECTIVE:
 To offer an integrated approach to understand
the concepts and applications of financial
planning.
The students should be able to:

LEARNING
OUTCOMES:
1 Describe the importance of financial literacy and list
out the institutions providing financial services;
2. Prepare financial plan and budget and manage
personal finances;
3. Open, avail, and manage/operate services offered by No. of No. of
banks; Hours Credits
4. Open, avail, and manage/operate services offered by
post offices;
5. Plan for life insurance and property insurance;
6. Select instrument for investment in shares.
Module I: Introduction
Meaning, importance and scope of financial literacy; Prerequisites of
Financial Literacy – level of education, numerical and communication
ability; Various financial institutions – banks, insurance companies, Post 15 1
Offices; Mobile App based services. Need of availing of financial services
from banks, insurance companies and postal services.
Module II: Financial Planning and Budgeting

Concept of economic wants and means for satisfying these needs;
Balancing between economic wants and resources; Meaning, importance 15 1
and need for financial planning; Personal Budget, Family Budget,
Business Budget and National Budget; Procedure for financial planning
and preparing budget; Budget surplus and Budget deficit, avenues for
savings from surplus, sources for meeting deficit.
Module III: Banking Services
Types of banks; Banking products and services – Various services
15 1
offered by banks; Types of bank deposit accounts – Savings Bank
Account, Term Deposit, Current Account, Recurring Deposit, PPF, NSC
etc.; Formalities to open various types of bank accounts, PAN Card,
Address proof, KYC norm; Various types of loans – short term, medium
term, long term, micro finance, agricultural etc. and related interest rates
offered by various nationalized banks and post office; Cashless banking,
e-banking, Check Counterfeit Currency; CIBIL, ATM, Debit and Credit
Card.
Module IV Financial Services from Post Office
Post office Savings Schemes: Savings Bank, Recurring Deposit, Term
Deposit, Monthly Income Scheme, Kishan Vikas Patra, NSC, PPF, Senior
Citizen Savings Scheme (SCSS), Sukanya Samriddhi Yojana/ Account
(SSY/SSA); India Post Payments Bank (IPPB).

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Money Transfer: Money Order, E-Money order. Instant Money Order, 15 1

collaboration with the Western Union Financial Services; MO Videsh,
1. Visit banks, post offices, and insurance companies to collect information and required documents
related to the services offered by these institutions and to know the procedure of availing of these
services.
2. Fill up the forms to open accounts and to avail loans and shall attach photocopies of necessary
documents.
3. Prepare personal and family budget for one/six/ twelve month on imaginary figures.
Suggested Readings:
Avadhani, V. A. (2019). Investment Management. Mumbai: Himalaya Publishing House Pvt. Ltd.
Chandra, P. (2012). Investment Game: How to Win. New Delhi: Tata McGraw Hill Education.
Kothari, R. (2010). Financial Services in India-Concept and Application. New Delhi: Sage
Publications India Pvt. Ltd.
Milling, B. E. (2003). The Basics of Finance: Financial Tools for Non-Financial Managers. Indiana:
universe Company.
Mittra, S., Rai, S. K., Sahu, A. P., &Starn, H. J. (2015). Financial Planning. New Delhi: Sage
Zokaityte, A. (2017). Financial Literacy Education. London: Palgrave Macmillan.

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Course Title: BASICS OF MANAGEMENT


COURSE
OBJECTIVE:  With an understanding of basic management
concepts, principles, and practices.
LEARNING
OUTCOMES: 1. Explain competitive landscape of a company using
Porter’s five force model;
2. Appreciate the applicability of SWOT analysis of a
company;
3. Interpret the relevance of delegation and No. of No. of
decentralization of authority in an organisation; Hours Credits
4. Analyse the various needs of an individual using
Maslow’s Need-Hierarchy Theory;
5. Examine various management techniques in
successfully running a business organisation.
Management: Concept and Need, Managerial Functions – An overview;
Coordination: Essence of Management. Evolution of Management Thought,
Classical Approach – Taylor, Fayol, Neo-Classical and Human Relations 15 1
Approaches – Mayo, Hawthorne Experiments, Behavioural Approach,
Systems Approach, Contingency Approach, MBO, Hammer and Champy-
Business Process Re-engineering, Porter’s Five-forces’ Model.
Module II: Planning

Types of Plan; Strategic planning – Concept, process, Importance and
limitations; Decision-making: Process and Techniques; Perfect rationality 15 1
and bounded rationality.
Organizing
Concept and process of organizing – An overview, Span of management,
Different types of authority (line, staff and functional), Decentralization,
Delegation of authority; Formal and Informal Structure; Principles of
Organizing; Network Organisation Structure.
Module III Staffing
a. Staffing: Concept of staffing - Recruitment and Selection; Orientation;
Training and Development; Career Development; Performance Appraisal. 15 1
b. Motivation & Leadership: Concept, Importance, extrinsic and intrinsic
motivation; Major Motivation theories - Maslow’s Need-Hierarchy
Theory; Hertzberg’s Two-factor Theory, Vroom’s Expectancy Theory.
Module IV: Leading and Control
Leadership: Concept and Importance; Leadership Styles;
Concept, Process, Limitations, Principles of Effective Control, Major 15 1
Techniques of control - Accounting Ratio Analysis, HR Metrics, ROI,
Budgetary Control, EVA, PERT/CPM. Emerging issues in Management.

Ver 3.0
1. Present a role play on bounded rationality or on any aspect of decision making.
2. Create a simulation exercise in class to demonstrate various types of authority, delegation, and
decentralization of authority.
3. Using Maslow’s Need-Hierarchy Theory, analyze their needs and prepare a report.
4. Present a simulation exercise demonstrating barriers to communication in an organisation.
5. Demonstrate various types of Leadership Styles in the form of Role Play by identifying real life
leaders from the corporate world.
Suggested Readings:
Koontz. H., &Weihrich. H. (2012). Essentials of Management: An International and Leadership
Perspective. New York: McGraw Hill Education.
Robbins, S. P., Bhattacharyya, S., DeCenzo, D. A., & Agarwal, M. N. (2011). Essentials of
Management. London: Pearson Education.
Terry, G. R. (2010). Principles of Management. Homewood, California: Richard D. Irwin Inc.
Singh, B. P., & Singh, A. K. (2002). Essentials of Management. New Delhi: Excel Books.

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Course Title: PUBLIC ADMINISTRATION AND BUSINESS


COURSE
OBJECTIVE:
 To impart basic knowledge about the structure and
working of the public administration system in
India.
LEARNING
OUTCOMES:
1.Explain the basic concept of public administration and its
relevance for business;
2. Explain the difference between Public administration
and Business Administration;
3. Analyze the concept of good society and its impact on No. of No. of
business; Hours Credits
4. Analyze the impact of political system on business
environment in India;
5. Evaluate the impact of judicial system on business
environment in India;
6. Assess the impact of governance and public policies on
business.
Public Administration- meaning, nature and scope and limitations; Concept
and functions of a welfare state; Emergence of civil society; Factors leading
to emergence of civil society; Concept of liberty, Theories of liberty; Concept 15 1
of equality, Dimensions of equality; Concept of justice, dimensions of
justice. Similarity and Dissimilarity between Public Administration and
Business Administration.
Module II: Political System and Business

Constitution of India- Preamble, Fundamental rights, Directive Principles
of state policies; India’s federal system, NITI AYOG-role and functions; 15 1
Impact of political system on business environment- policies, programmes
and procedure; Ease of doing business; Startup India, Stand Up India,
Make in India, Recent trends in taxation policies-impact on investment and
business.
Module III: Judicial System and Business
Judicial System- features and structure; Jurisdiction, Powers and
15 1
Functions, Judicial Review, Judicial Activism and business, Human Rights
and business- challenges and opportunities, Social Justice. Public Interest
Litigation and writs- challenges and opportunities for business.
Module IV: Governance and Public Policy

Governance- Concept and Nature; Public accountability; Redressal of
public grievances with special reference to RTI, Lokpal, and Lokayukta,
Election Commission, Association for Democratic Reforms (ADR),
Bringing people closer to Administration: E-governance; Political
Representation, Decentralization of Governance- Panchayati Raj System, 15 1
Urban Local Bodies.

Ver 3.0
1. Analyze cases from real life regarding fundamental rights, freedom of expression, and civil society
2. Discuss case studies from real life regarding equity and equality in the context of organisations.
3A. Evaluate the ease of doing business parameters in the context of a specific sector.
3B. Practice session as Mock Parliament.
4. Practice session as Moot Court related to business cases.
5. Discuss case study on decentralization of governance and present key learnings.
Suggested Readings:
Basu, D. D. (2015). Introduction to the Constitution of India. New York: LexisNexis.
Fadia, B. L., &Fadia, K. (2017). Indian Government and Politics. Uttar Pradesh: SahityaBhawan.
Granville, A. (1999). The Indian Constitution: Cornerstone of a Nation. Oxford: Oxford University
Press.
Granville, A. (2003). Working a Democratic Constitution: A History of the Indian Experience. Oxford:
Oxford University Press.
Kashyap, S. C. (2011). Our Constitution. New Delhi: National Book Trust.
Sapru, R. K. (2012). Public Policy: Formation, Implementation and Evaluation. New York: Sterling
Publishers.
Singh, M. P., &Saxena, R. (2008). Indian Politics: Contemporary Issues and Concerns. Delhi: PHI
Learning.

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Course Title: BUSINESS ENVIRONMENT


OBJECTIVE:  Business scenarios in today’s world.
 Various policies, laws and their impact on
the business.
 General issues relating to the economic and
non-economic environment of the business.
 Global business environment and the natural
environment in which the business operates.
LEARNING The students should be able to:

OUTCOMES: 1. Understand and enhance their knowledge about
the various types of business environment:
Political, Economic, Socio-cultural, Legal, No. of No. of
Technological and Global environment. Hours Credits
2. Analyze the framework of economic planning,
its importance and contribution in regional,
national and international context.
3. Comprehend the role of public sector along with
various government regulatory acts and policies
regarding business environment including
industrial, monetary and fiscal policies.
4. Interpret and highlight the impact of
globalization, liberalization and privatization
with policies related to foreign companies.
5. Develop the understanding of concepts of
financial Institutions and economic policies.
6. Get a deeper understanding towards recent
economic trends.
Business Environment: Nature, dimensions and meaning. Components of
business environment: economic, political, technological and social 15 1
environment. Consumerism and consumerprotection in India. A brief
study of capitalism, socialism andmixed economy.
Module II: Industrial and Legal Environment

Industrial Growth and policy, industrial licensing policy. MRTP. 15 1
Economic planning: aims, objectives and framework of development
planning in India. Legal Environment. India’s Fiscal and Monetary
Policies.

Ver 3.0
Module III: Public Sector and Economic Organizations

Public Sector: Concept, Rationale, Government Programme, Role of 15 1
Public Sector in India. Foreign Trade Policies. Development Banks:
IFCI, IDBI, SIDBI, IIBI.
Module IV: Recent Economic Trends

Economic Liberalization, Privatization and Globalization. Foreign
investment policy. Export Promotion councils and boards. Import 15 1
Control. EXIM policy, FEMA, IPR (International and Indian Patent
Rights Acts). Anti Pollution Act. Environmental Groups and Bodies.
Euro I, II and III Norms.
Suggested Readings:
1. Mishra S. K. and Puri V. K., Economic Environment of Business, Himalaya
Publication.
2. Paul, Justin., Business Environment Text and Cases, Tata McGraw Hill.
3. Shaikh and Saleem, Business Environment, Pearson, 1st Edition.

Ver 3.0
BCom (Honours)Program School of Management, BBD University
Course Title: INCOME-TAX LAW AND PRACTICE

Course Code: BCOM3302 Course Credit:4

OBJECTIVE:  The various provisions of income-tax law in
India and
 Enable the learners to apply such provisions to
compute total income and tax liability of
individuals and HUFs.
 To understand the provisions relating to filing
of return of income.

OUTCOMES: able to:
1. Comprehend the concepts of taxation, including
assessment year, previous year, assesses, person,
income, total income, agricultural income and No. of No. of
determine the residential status of persons; Hours Credits
2. Compute income under different heads, applying
the charging provisions, deeming provisions,
exemptions and deductions;
3. Apply the clubbing provisions and provisions
relating to set-off and carry forward of losses to
determine the gross total income;
4. Calculate the tax liability of an individual and
HUF as well as deductions from gross total
income and determine the total income of an
individual and HUF;
5. Comprehend the provisions relating to filing of
return of income
Module I: Basic Concepts
Tax: concept, types – direct and indirect; canons of taxation; Direct Tax:
Need, features and basis of charges. Income Tax (as per Income Tax Act
1961 and amendments): Basic Concepts; Residential status; Scope of Total 15 1
Income, Heads of Income; Income which do not form a part of Total
Income; Agriculture Income and its taxability.
Module II: Meaning of salary, Basis of charge, conditions of chargeability,

Allowances, Perquisites, Deductions and exemptions, Computation of
taxable Income from Salary, Income from house property Basis of charge, 15 1
Determinants of Annual Value, Deductions and exemptions, computation of
taxable income House Property.
Module III: Meaning of business income, methods of accounting,
Deductions and Disallowances under the Act, Computation of presumptive
income under Income-tax Act, Computation of taxable income from
Business and profession.
Meaning of Capital Asset, Basis of Charge, Exemptions related to capital 15 1
gains; Meaning of Transfer, Computation of taxable capital Gain.
Income from Other Sources Basis of charge - Dividend, Interest on
securities, winning from lotteries, Crossword puzzles, Horse races, Card
games etc., Permissible deductions, impermissible deductions.
Ver 3.0 Page 49 of 116 Effective from 1stJuly, 2021

Module IV: Computation of Total income and Tax Liability of

individual and HUF
Income of other persons included in assessee’s total income, Aggregation of
income and set-off and carry forward of losses; Deductions from gross total
income; Rebates and reliefs; Computation of total income and tax liability of 15 1
individuals and HUF
Preparation of Return of Income Filing of returns: Manually and on-line
filing of Returns of Income & TDS; Provision & Procedures of Compulsory
on-line filing of returns for specified assesses
1. Identify five individuals above the age of 18 years without PAN Card. Educate them about the
relevance of getting a PAN card issued from IT Department of India and help them fill the online
application form for generating their PAN Card. Also, educate them about the significance of filing
return and help them fill the same online. Prepare and present a report of the key learnings from the
exercise;
2. File Income-tax return of individuals and HUF;
3. Compute income under different heads, total income, and tax liability of an individual and HUF;
4. Apply for TAN for a firm and file its TDS return;
5. Visit the website of Income Tax Department, Government of India and fill the various online
ITR forms with hypothetical data.
Suggested Readings:
1. Ahuja, G., & Gupta, R. (2020). Simplified Approach to Income Tax. New Delhi: Flair
Publications Pvt. Ltd.
2. Singhania, V. K., &Singhania, M. (2020). Student’s Guide to Income Tax including GST-
Problems & Solutions. New Delhi: Taxmann Publications Pvt. Ltd.
3. Study material of ICAI Intermediate Paper 4A: Income-tax Law

Course Title: INDIAN ECONOMY

OBJECTIVE  Understanding of constituent sectors that
define the Indian Economy and
 To examine the role and contribution of
different sections of the economy in economic
development of India.
 To enable the learners to examine the role and
impact of planning process on economic
development of India.

OUTCOMES able to:
1. Evaluate the magnitude, size, and dimensions No of No of
of Indian economy and to study effect of Hours Credits
privatization and liberalization on Indian
economy;
2. Evaluate the role of population as an economic
resource;
3. Explain the role and contribution of agriculture
in economic development of India;
4. Analyze contribution of industrial and service
sector in Indian economy;
5. Evaluate the recent trends in economic
planning of India as well as role and functions
of central bank and commercial banks.
Module I: : Overview of Indian Economy

Indian Economy: Major features and problems. Role of public and private sector
in Indian Economy; Functions and problems of public sector; dis-investment;
Privatization –it’s importance in Indian Economy. Globalization, Liberalization,
15 1
and its impact on Indian Economy.
Planning Process in India: Trends and Features
Planning process and features of Economic planning in India, planning
commission and NITI Aayog, Budgeting in India
Module II: Demography and Indian Economy
Concept of over, under and optimum population, Population explosion and trends
in population growth, Demographic aspects of Indian population: Literacy,
Gender and Quality of manpower, Demographic dividend and new trends in 15 1
population management, Technology and population growth. Need to optimize
population growth. Human Development Index.
Module III: Indian Agriculture: Trends and problems

Agriculture in Indian Economy: salient features and importance, cropping
pattern, crop insurance, water management, water harvesting and irrigation
related issues. Agricultural production and productivity, Green, white, blue and
yellow revolution. Government policy and initiatives.
Agricultural Finance: Rural Credit; Rural Finance: institutional and non- 15 1
institutional finance, Role of Regional Rural Bank and Micro-finance institutions.
Loan schemes.

Agricultural Marketing: Regulated and unregulated markets, Warehousing,

Role of Food Corporation of India (FCI), Export of agricultural products and agro
based industries. Minimum Supports Price (MSP).
Module IV: : Industrial Economy and Service Sector of India
Industrial Scenario in India, Features and Problems of Industrial Development in
India, Core industries and their role in Indian economy, Industrial policies and
statements and their impact on industrial development, Industrial Finance,
15 1
Liberalization and Indian industries.
An overview of Service Sector in India - Transport and Communication, IT,
Tourism Contribution of Service Sector to India’s GDP.
1. Prepare a statistical profile of India Economy.
2. List out the various PSUs which have been undergone disinvestment since 1991. Visit to one or two
may be advisable.
3. Prepare a chart explaining demographic development.
4. Prepare a comparative statement of private companies and PSUs.
5. Visit any PSU and prepare a report on how it functions.
Suggested Readings:
1. Ahuja, G., & Gupta, R. (2020). Simplified Approach to Income Tax. New Delhi: Flair
Publications Pvt. Ltd.
2. Singhania, V. K., &Singhania, M. (2020). Student’s Guide to Income Tax including GST-
Problems & Solutions. New Delhi: Taxmann Publications Pvt. Ltd.
3. Study material of ICAI Intermediate Paper 4A: Income-tax Law.

Course Title: E-COMMERCE


OBJECTIVE:  The course aims to enhance skills for effective and
contemporary applications of E-commerce
LEARNING After completion of the course, learners will be able to:
OUTCOMES: 1. Describe the challenging needs of the society in the field
of E-commerce; No. of No. of
2. Identify various activities and operations in the context of Hours Credits
online transactions;
3. Explain the steps in designing of website;
4. Describe various e-payment systems;
5. Analyse security issues in E-commerce and determine
various provisions in the IT Act, 2000
Module I:Introduction to E- Commerce
Concepts and significance of E-commerce; driving forces of E-commerce; E-
commerce business models - key elements of a business model and categories;
Design and launch of E-commerce website - decisions regarding Selection of
15 1
hardware and software; Outsourcing Vs in-house development of a website;
Functions of E-Commerce; Types of E-Commerce; E-Commerce Systems and
Prerequisites, Scope of E-Commerce, E-Commerce Models.
Module II: E-Commerce Activities and Operations

Various E-Commerce activities; various manpower associated with e-
commerce activities; Types of E-Commerce Providers and Vendors; Modes of
operations associated with E-Commerce; E-Commerce types.
15 1
E-commerce applications in various industries (banking, insurance, payment of
utility bills and others), e-marketing, e-tailing, online services, e-auctions,
online portal, online learning, e-publishing and e-entertainment, online
shopping.
Module III:E-payment System
E-payment Methods- Debit card, Credit card, Smart cards, E-Money, E-
Wallets; Digital signatures- procedures and legal position; Payment gateways;
Online banking- concepts, importance; Electronic fund transfer; Automated
Clearing House. Automated Ledger Posting, 15 1
Emerging modes and systems of E-payment (M-Paisa, PayPal and other digital
currency), UPI Apps, Aadhar Enabled Payment Systems, BHIM App E-
payments risks
Module IV: Security and Legal Aspects of E-commerce

E-commerce security – meaning and issues. Security threats in the E-commerce
environment- security intrusions and breaches, attacking methods like hacking,
15 1
sniffing, cyber-vandalism etc.; Technology solutions- encryption, security
channels of communication, protecting networks, servers and clients.

1. Design a Web Page in Notepad and HTML.
2. Help others to learn the use of e-wallet, e-payment, digital signatures. Prepare a report on the skills
used by them to help others learn.
3. Design their own webpage, highlighting their strengths, weaknesses, and prepare their CV. Use the
link in their CV while applying for the job.
4. Use the internet banking facility to buy a product from any online website.
5. Open internet banking account and operate it.
7. Create their own YouTube channel and post one video on awareness of cyber security and crime.
Suggested Readings:
1. Agarwala, K. N., Lal, A., &Agarwala, D. (2000). Business on the Net: An Introduction to the
whats and hows of E-commerce. Noida, Uttar Pradesh: Macmillan Publishers India Limited.
2. Awad, E. M. (2009). Electronic Commerce from vision to fulfillment. Delhi: PHI Learning.
3. Bajaj, K. K., &Debjani, N. (2005). E-Commerce. New Delhi: Tata McGraw Hill Education.
4. Chhabra, T.N., Jain, H. C., & Jain, A. An Introduction to HTML. Delhi: DhanpatRai& Co.
5. Dietel, H. M., Dietel, P. J., &Steinbuhler, K. (2001). E- Business and E- commerce for
Managers. New Jersey: Prentice Hall.
6. Diwan, P., & Sharma, S. (2002). Electronic commerce- A Manager’s Guide to E- Business.
Delhi: Vanity Books International.
7. Kosiur, D. (1997). Understanding Electronic Commerce. New Delhi: Prentice Hall of India
Pvt. Ltd.
8. Turban, E., King, D., Lee, J., Warkentin, M., Chung, H. M., & Chung, M. (2002). Electronic
Commerce: A Managerial Perspective. New Jersey: Prentice Hall Publishing.
Whiteley, D. (2000). E-Commerce: Strategy, Technologies and Applications. New York: McGraw
Hill.

Course Title: INVESTING IN STOCK MARKETS

OBJECTIVE  To equip learners with the basic skills
required to operate in the stock market.
 They can learn trading mechanism of the
stock exchanges.
LEARNING After completion of the course, learners will be
OUTCOMES able to:
1.Explain the basics of investing in the stock market, No. of No. of

the investment environment as well as risk & return; Hours Credits
2. Analyze Indian securities market including the
derivatives market;
3. Examine EIC framework and conduct fundamental
analysis;
4. Perform technical analysis;
5. Invest in mutual funds market.
Module I: Basics of Investing

Basics of Investment & Investment Environment. Risk and Return, Avenues of
Investment - Equity shares, Preference shares, Bonds & Debentures, Insurance
15 1
Schemes, Mutual Funds, Index Funds. Indian Security Markets - Primary
Market, Secondary Market and Derivative Market. Responsible Investment.
Module II: Fundamental Analysis

Top down and bottom up approaches, Analysis of international & domestic
economic scenario, Industry analysis, Company analysis (Quality of
management, financial analysis: Both Annual and Quarterly, Income statement
15 1
analysis, position statement analysis including key financial ratios, Cash flow
statement analysis, Industry market ratios: PE, PEG, Price over sales, Price over
book value, EVA), Understanding Shareholding pattern of the company.
Module III: Technical Analysis

Trading rules (credit balance theory, confidence index, filter rules, market
breath, advances vs declines and charting (use of historic prices, simple moving
15 1
average and MACD) basic and advanced interactive charts. Do’s& Don’ts of
investing in markets.
Module IV: Investing in Mutual Funds

Concept and background on Mutual Funds: Advantages, Disadvantages of
investing in Mutual Funds, Types of Mutual funds- Open ended, close ended,
equity, debt, hybrid, index funds and money market funds. Factors affecting 15 1
choice of mutual funds. CRISIL mutual fund ranking and its usage, calculation
and use of Net Asset Value.

1. Work on the spreadsheet for doing basic calculations in finance. Learners will also practice
technical analysis with the help of relevant software.
2. Practice use of Technical charts in predicting price movements through line chart, bar chart, candle
and stick chart, etc., moving averages, exponential moving average.
3. Calculate of risk and return of stocks using price history available on NSE website.
4. Prepare equity research report-use of spreadsheets in valuation of securities, fundamental analysis
of securities with the help of qualitative and quantitative data available in respect of companies on
various financial websites, etc.
Suggested Readings:
Chandra, P. (2017). Investment Analysis and Portfolio Management. New Delhi: Tata McGraw Hill
Education.
Kevin, S. (2015). Security Analysis and Portfolio Management. Delhi: PHI Learning.
Ranganatham, M., &Madhumathi, R. (2012). Security Analysis and Portfolio Management. Uttar
Pradesh: Pearson (India) Education.
Pandian, P. (2012). Security Analysis and Portfolio Management. New Delhi: Vikas Publishing
House.

Course Title: PROJECT MANAGEMENT


OBJECTIVE  To evolve a suitable framework for the
preparation, appraisal, monitoring, and
control of projects undertaken in an
organisation.
LEARNING After completion of the course, learners will be
OUTCOMES able to:
1. Explain the concept and attributes of projects,

project management system, process and its No. of No. of
principles; Hours Credits
2. Perform technical feasibility, marketing feasibility
and commercial viability; using NPV, and further to
understand tax and legal aspects of a project;
3. Develop schedule for a specific project and its
appraisal using various techniques;
4. Calculate project duration and assess project cost;
5. Evaluate project management in terms of risk and
performance.
Concept and attributes of Project, Project Management Information System,
Project Management Process and Principles, Role of Project Manager,
Relationship between Project Manager and Line Manager, Project Stakeholder 15 1
Analysis, Identification of Investment opportunities, Project life cycle, Project
Planning, Monitoring and Control of Investment Projects, Pre-Feasibility study,
Identify common sources of conflict within a project environment.
Module II: Project Preparation and Budgeting
Technical Feasibility, Marketing Feasibility, Financial Planning: Estimation of
Costs and Funds (including sources of funds), Loan Syndication for the
15 1
Projects, Demand Analysis and Commercial Viability (brief introduction to
NPV), Project budget, Collaboration Arrangements, Tax considerations and
legal aspects.
Module III: Project Scheduling and Appraisal
Decomposition of work into activities, determining activity-time duration.
Business Criterion of Growth, Liquidity and Profitability, Social Cost Benefit 15 1
Analysis in Public and Private Sector, Investment Criterion and Choice of
techniques, Estimation of Shadow prices and Social discount rate.
Module IV: Project Planning Techniques
Determine project duration through critical path analysis using PERT & CPM
techniques. Resource allocations to activities. Cost and Time Management
issues in Project Planning and Management.
15 1
Project Risk and Performance Assessment
Project Risk Management- Identification, Analysis and Reduction, Project
quality management, Project Performance Measurement and Evaluation, Project
Report

1 1. Identify the project running in the local area and list the activities required for project completion;
2. Develop time estimates for various activities;
3. Identify the critical activities of the project using CPM technique;
Suggested Readings:
Chandra. P. (2019). Projects: Planning, Analysis, Selection, Financing, Implementation and Review.
New Delhi: Tata McGraw Hill.
Gido, J., & Clements, J. P. (2015). Project Management. New Delhi: Cengage Learning Pvt. Ltd.
Gray, C. F., Larson, E. W., & Desai, G. V. (2014). Project Management: The Managerial Process.
New Delhi: Tata McGraw Hill.
Khatua, S. (2011). Project Management and Appraisal. Oxford: Oxford Press University.

Course Title: GOOD GOVERNANCE

OBJECTIVE  To understand and analyze the movement
from Government to Governance.
 To nurture the learners to become ethically
sound, political, educational, and social
leaders who can influence policy towards
good governance.
LEARNING After completion of the course, learners will be able
OUTCOMES to:
1. Participate in public forum to share their ideas
and suggestions on Governance and Policy-making;
2. File an application for RTI online;
3. Analyze the significance of GeM for buyers and No. of No. of
sellers; Hours Credits
4. Interpret the key learnings from the case studies
on Insider Trading;
5. Present report on significance of E-Governance in
Education Sector;
6. Analyze and interpret case studies on role of ICT
in Governance;
7. Prepare an appraisal report about the functioning
of institutions like: educational institutions, health
care centers, public utility, local self-government-
Panchayati Raj Institutions, Anganawadi, etc.
Governance: Concept, Meaning and Nature. Leadership for Good Governance:
Values, Ethics, and Principles in Leadership. The Fundamental Rights,
Directive Principles of State Policy and Fundamental Duties enshrined in the
Indian Constitution. Participation of the public in the development process of 15 1
the nation.
Forms of public accountability and Redressal of public grievances with special
reference to RTI, Decentralized Governance: Panchayati Raj Institution; Lokpal
and Lokayukta,.
Module II: Good Governance: Issues and Challenges in India
Mainstreaming alternative viewpoints in democracy; Role of government and
market in a competitive economy- GeM; Privacy of data in a networked society
15 1
and issues related to RTI, Universal Basic Income; Administrative Reforms in
India, Civil Service Reforms, Local Governance, Educational Reforms, Media
& Governance.
Module III: ICT in Governance: Concept and Significance
From IT to ICT – Information and Communications for Development:
International Trends and Policies – Open and Accountable Development using
ICTs - Focal Domains of ICT in Governance: e-Administration, e-Citizens, e- 15 1
Services, and e-Society. 6C Model - E-Governance Maturity Model - E-
Readiness Framework - Design Reality Gaps - The ICT4D Cube – Core
Principles of ICT projects.

Module IV: Good Governance Initiatives by Government & Field

Exposure
Features of Good Governance: Accountability, Transparency, Responsiveness,
Equity & Inclusiveness, Ease of Doing Business, Effectiveness & Efficiency,
15 1
Rule of law, Participatory, Consensus – Initiatives for Good Governance: Right
to Education, Right to Information and Right to Public Services - Initiatives in
Local Governments: Social Audit, Citizen Charter, Citizen Report Card and
Ombudsman.
1. Visit the link https://secure.mygov.in/group-issue/mygov-idea-box/, create profile on the website,

and participate in sharing ideas and suggestions on any subject of Governance and Policy-making
therein.
2. File an application for RTI online;
3. Visit the website of GeM and analyze its significance for buyers, sellers, key features and make
presentation in the class.
link: https://www.india.gov.in/spotlight/government-e-marketplace-procurement-made-
smart#tab=tab-1
4. Identify cases on Insider Trading in the past and present report.
5. Visit the website on E-Governance (http://vikaspedia.in/education/childrens-corner) and present a
report on its usefulness in education sector.
6. Learners are required to analyze the following case studies, prepare, and present a report of their
key learnings:
a. ICT-Enabled Administration of Commercial Taxes, Andhra Pradesh (available at
http://nisg.org/files/documents/UP1418302863.pdf)
b. ICT Tools for Education K-YAN - West Bengal (available at
http://nisg.org/files/documents/UP1418304500.pdf)
7. Visit an Anganawadi (Child care-center); interact with the stakeholders; make an appraisal about
the functioning of the institution; and document;
8. Visit a Primary/Middle/High School; interact with the stakeholders; make an appraisal about the
functioning of the institution; and document;
9. Visit a Primary Health Centre/ Sub Centre/Clinic; interact with the stakeholders; make an appraisal
about the functioning of the institution; and document;
10. Visit a Public Distribution System Centre/Outlet; interact with the stakeholders; make an appraisal
about the functioning of the center/outlet; and document;
11. Visit a SHG/Youth Club/Co-operative Society/Community Based Organisation; interact with the
stakeholders; make a preliminary appraisal about the functioning of the institution; and document;
12. Visit a Non-Government Organisation/Development Organisation; interact with the key
functionaries; make an appraisal about the functioning of the organisation; and present the report.
Suggested Readings:
Adair, J. (2009). Inspiring Leadership. New Delhi: Viva Books Pvt. Limited.
Goel, S. L. (2007). Good Governance – An Integral Approach. New Delhi: Deep and Deep
Publications Private Limited.
Bhatnagar, S. (2009). Unlocking E-Government Potential – Concepts, Cases and Practical Insights.
New Delhi: Sage Publications India Pvt. Ltd.
Chakrabarty, B., & Bhattacharya, M. (2008). The Governance Discourse. New Delhi: OUP India.

Course Title: COLLECTIVE BARGAINING & NEGOTIATION SKILLS

Course Code: SEC37801 Course Credit: 4

OBJECTIVE  to promote an understanding of theories and
practical issues related to collective bargaining
and
 To build awareness of managerial skills
required for effectively negotiating with
people.
OUTCOMES 1. Illustrate different theories of collective No. of No. of
bargaining; Hours Credits
2. Analyze the practical aspects of collective
bargaining process;
3. Evaluate types of negotiation and manage a
negotiation process;
4. Demonstrate the vital skills during a negotiation
process.
Module I: Collective Bargaining

Concept and Characteristics of Collective Bargaining; Collective Bargaining and
Stakeholders; Theories of Collective Bargaining: Hicks’ Analysis of Wage
15 1
Setting under Collective Bargaining, Conflict-choice model of negotiation, A
Behavioural Theory of Labor Negotiation.
Module II: Collective Bargaining in India

Legal Framework of Collective Bargaining; Units and Levels of Collective
Bargaining, Coverage and Duration of Agreements, International Collective
15 1
Bargaining; Factors Influencing Bargaining Units and Levels; Subject Matters of
Collective Bargaining; Hurdles in the Bargaining Process
Module III:Negotiating a Contract

Meaning of Negotiations; Features and Elements of Negotiation; Types of
Negotiations: Distributive, Integrative; Steps in Pre-negotiation phase of
collective bargaining – Preparing the Charter of Demand(s), Creating the 15 1
Bargaining Team, Submission of COD, Costing of Labor Contracts. Negotiation
process: Preparing, Opening, Bargaining, Closing, PRAM Model.
Module IV: Negotiation Skills

Negotiation process; Effective negotiation – Preparing for negotiation,
Negotiating Integrative agreements; Negotiation and Collective Bargaining -
15 1
Approaches and Phases in Collective Bargaining, Coalition and Fractional
Bargaining, Impasse Resolution, Contract Ratification.

1. Participate in an exercise wherein they will be divided into groups comprising of two teams i.e.,
trade union and management. Simulation exercise to be conducted in classroom on collective
bargaining between both the teams (trade union and management);
2. Interpret and analyze case study on collective bargaining at Nokia India; Cummins India Limited;
Honda Motorcycle & Scooter (India) Private Limited and similar organisations;
3. Participate in stimulation exercise in groups (created in previous unit) on preparation of Charter of
Demands;
4. Conduct role play in the classroom to exhibit Negotiation Skills by learners in resolving conflicts
between management and trade unions;
5. Participate in simulation exercise on preparing draft of grievance handling policy;

6. Interpret and analyze case study on Grievance handling at TATA Steel Ltd. and similar
organisations.
Suggested Readings:
Kapoor, P. (2011). Counselling and Negotiation Skills for Managers. Delhi: Dreamtech Press.
Venkataratnam, C. S., & Dhal, M. (2017). Industrial Relations. 2nd Edition. Delhi: OUP India.
Lewicki, R., Barry, B., & Saunders, D. (2019). Negotiation. 7th Edition. New York: McGraw-Hill
Education.
Sinha, P. R. N., Sinha, I. B., &Shekhar, S. S. (2017). Industrial Relations, Trade Unions and Labour
Legislation. 3rd Edition. Delhi: Pearson Education.

Course Title: TRAINING & DEVELOPMENT


OBJECTIVE  to the concept and practice of Training and
Development in the modern organisational setting
through the pedagogy of case discussions and recent
experiences.
OUTCOMES
1. Analyze the training strategies adopted by companies in real
No of No of
situations;
Hours Credit
2. Identify training needs of an individual by conducting
Training Need Analysis;
3. Differentiate between the applicability of various training
strategies and select a strategy based upon the result of TNA;
4. Develop a training and development module;
5. Evaluate and assess the cost and benefits of a training and
development programme.
Concepts and Rationale of Training and Development; overview of training and
development systems; organizing training department; training and development
policies; linking training
and development to company’s strategy; Requisites of Effective Training; Role of 15 1
External agencies in Training and Development.
Training Need Analysis (TNA)
Meaning and purpose of TNA, TNA at different levels, Approaches for TNA,
output of TNA, methods used in TNA.
Module II:
Training and Development Methodologies
Overview of Training Methodologies- Logic and Process of Learning; Skills of an
Effective Trainer; Use of Audio-Visual Aids in training; Computer Aided
Instructions- Distance Learning, Open Learning, E- Learning;
Development Techniques for enhancing decision–making and interpersonal skills, 15 1
Case-study, in-basket exercise, special projects, multiple management Programme
Learning, Action learning, Syndicate Work, Games, Action Maze, Role Play;
Demonstration and Practice Monitoring; Coaching; Self Diagnostic Skills,
Experience Learning, Discovery Learning, Brainstorming, Counselling, Position
Rotation, Team Building, and Sensitivity Training.
Module III: Designing Training & Development Programme
Organisation of Training and Development programmes, Training design, kinds of
training and development programmes- competence based and role-based training; 15 1
orientation and socialization; diversity training, choice of training and development
methods, Preparation of trainers; developing training materials
Module IV: Evaluation of Training and Development
Reasons for evaluating Training and development programmes, Problems in
evaluation; Evaluation planning and data collection, different evaluation
frameworks, Problems of Measurement and Evaluation; Methods of evaluating 15 1
effectiveness of Training Efforts; Kirkpatrick Model of Training Effectiveness;
Training issues resulting from the external environment and internal needs of the
company.

1. Analyze and interpret case study on Six Sigma at Motorola & Wipro and similar other
organisations.
2. Participate in simulation exercise in classroom to conduct TNA on oneself and thereby identifying
their needs. learners may be assigned the task of preparation of questionnaire for TNA.
3. Select the training strategies on the basis of TNA conducted in the previous exercise.
4. Develop a Training and Development module on the basis of selected strategies in the previous
exercise.
5. Prepare an evaluation report to assess the cost and benefits of the training module prepared in the
previous exercise.
Suggested Readings:
Blanchard, N. P., & Thacker, J. W. (2012). Effective Training: Systems, Strategies and Practices.
New York: Pearson Education.
Noe, R. A., &Kodwani, A. D. (2018). Employee Training and Development. New York: McGraw Hill
Education.
Prior, J. (1991). Handbook of Training and Development. Mumbai: Jaico Publishing House.

Course Title: STOCK MARKET OPERATIONS


OBJECTIVE  To impart basic knowledge about the structure and
functioning of the stock market in India and
 To learn trading on the stock exchange.
LEARNING After completion of the course, learners will be able to: No. of No. of
OUTCOMES 1. Explain the basic concept of securities market; Hours Credits
2. Practice trading on stock market;
3. Analyze the legal framework of securities market;
4. Explain different segment of Stock Exchange;
Concept and types of Securities; Concept of return; Concept, types and
15 1
measurement of risk; Development of Securities market in India.
Module II: Primary Market

Concept, Functions and Importance; Functions of New Issue Market (IPO, FPO
& OFS); Methods of Floatation- fix price method and book building method;
Pricing of Issues; Offer Documents; Appointment and Role of Merchant 15 1
Bankers, Underwriters, Lead Managers, Syndicate Members, Brokers,
Registrars, Bankers, ASBA; SME IPOs and Listing of Securities.
Module III: Secondary Market

Concept; Functions and Importance; Mechanics of Stock Market Trading-
Different Types of Orders, Screen Based Trading, Internet-Based Trading and 15 1
Settlement Procedure; Types of Brokers.
Module IV: : Regulatory Framework

SEBI (Issue of Capital and Disclosure Requirements) Regulation 2018; Stock
Exchanges and Intermediaries; SEBI and Investor Protection; Securities Contract
Regulation Act and SEBI (Listing Obligations and Disclosure Requirements)
Regulation 2015. 15 1
Demat Trading
Concept and Significance; Role of Depositories and Custodian of Securities in
Demat Trading; SEBI Guidelines and other Regulations Relating to Demat
Trading; Procedure of Demat Trading
1. Prepare the steps involved in pre and post management of hypothetical case of IPO/FPO.
2. Make a comparative analysis of IPOs to identify parameters of success and causes of failure.
3. Equip themselves to trading screen of National Stock Exchange (www.nseindia.com) and
demonstrate:
i. Procedure of placing buying /selling order.
ii. Trading Workstation Station (TWS) of spot market and financial derivative markets
(Futures and Options).
4. Learn demat trading and investment with the help of relevant software (Working on Virtual trading
platform).

Suggested Readings:
1. Gordon E. and Natarajan K. (2019). Financial Markets and Services. New Delhi: Himalaya
Publishing House.
2. Benjamin, G. (1949). The Intelligent Investor. New York: Harper Publishing.
3. Dalton, J. M. (2001). How The Stock Market Works? New York: Prentice Hall Press.
4. Machiraju, H. R. (2019). Merchant Banking. New Delhi: New Age Publishers.
SEBI Regulations from SEBI Website

Course Title: COST ACCOUNTING


OBJECTIVES  To develop understanding among learners about
contemporary cost concept and rational approach towards
cost systems and cost ascertainment.
 To provide knowledge about various methods of cost
determination under specific situations and to acquire the
ability to use information determined through cost
accounting for decision making purpose.
OUTCOMES
1. Determine various types of cost of production; No of No of
2. Compute unit cost and total cost of production and prepare Hours credits
cost statement;
3. Compute employee cost, employee productivity and employee
turnover;
4. Determine cost under job costing, batch costing, process
costing, contract costing and service costing;
5. Apply activity-based costing for cost determination.
Module 1: Concept and Nature of Cost Accounting
Concept of cost and costing, Importance and features of costing, Cost classification,
Concept of cost unit, cost center, meaning of ‘unit’ from the view point of producer,
Establishment of an ideal cost accounting system, Cost Reduction, Cost Control,
Installation of Costing System, Application of IT in Cost Accounting. 15 1
Preparation of Cost Sheet for manufacturing and service sector.
Module II: Material Cost

Direct and indirect material, Valuation of materials, Principles of valuation of
material as per AS- 2/ Ind AS- 2; CAS- VI, Material control, purchases, Objectives
and functions of purchase department
Activity Based Costing (ABC)
15 1
Concept, significance and salient features; Stages and flow of costs in ABC; Basic
components of ABC - resource drivers and cost drivers; Application of ABC in a
manufacturing organisation and service industry
Module III: Employee Cost and Overheads

Meaning and classification of employee cost, Requisite of a good wage and incentive
system, Time and piece rate plans, Profit sharing, Employee productivity and cost.
Labor cost control – techniques,
Overheads: Definition and classification, Production overheads – allocation and 15 1
apportionment of cost, Meaning and Methods of cost absorption, Treatment of over-
absorption& under-absorption of overheads, Administration and selling & distribution
overheads
Module IV: Methods of Costing: Job Costing, Batch Costing and Process
Costing
15 1
Meaning of Job Cost, its application and accounting, Preparation of Job cost sheet.

Meaning of Batch Cost and its application in today’s industry.

Meaning and application of process costing, Methods of determination of cost in
process costing, Normal and abnormal loss and gain, Inter process costing and profit
ascertainment. Choice between process and job costing.
1. Design a Web Page in Notepad and HTML.
2. Help others to learn the use of e-wallet, e-payment, digital signatures. Prepare a report on the skills used
by them to help others learn.
3. Design their own webpage, highlighting their strengths, weaknesses, and prepare their CV. Use the link in
their CV while applying for the job.
4. Use the internet banking facility to buy a product from any online website.
5. Open internet banking account and operate it.
6. Create their own YouTube channel and post one video on awareness of cyber security and crime.
Suggested Readings:
 Banarjee, B. (2014). Cost Accounting – Theory and Practice. New Delhi: PHI Learning Pvt. Ltd.
 Kishor, R. M. (2019). Taxman’s Cost Accounting. New Delhi: Taxmann Publication Pvt. Ltd.
 Lal, J., & Srivastava, S. (2013). Cost Accounting. New Delhi: McGraw Hill Publishing Co.
 Mowen, M. M., & Hansen, D. R. (2005). Cost Management. Stanford: Thomson.
Study Material of CA Course (New) Intermediate Level Paper 3: Cost and Management Accounting.

Course Title: BUSINESS MATHEMATICS

COURSE OBJECTIVES :To familiarize students with:-
 To familiarize the learners with the basic
mathematical tools with special emphasis
on applications to business and economic
situations.
LEARNING OUTCOMES After completion of the course, learners will be able

to
1. Explain how matrices are used as mathematical

tools in representing a system of equations; No of No of
2. Apply differential calculus to solve simple Hours credits
business problems;
3. Solve business problems involving complex
linear and non-linear relationships between decision
variables and their determining factors;
4. Apply mathematical formulation and solution of
problems related to finance including different
methods of interest calculation, future and present
value of money;
5. Do programming for business problems involving
constrained optimization.
Module I: Matrices and Determinants
Definition and types of matrix, Algebra of matrices, Inverse of a matrix- Business
Applications. Solution of system of linear equations (having unique solution and 15 1
involving not more than three variables) using Matrix Inversion Method and
Cramer’s Rule.
Module II: Basic Calculus
Mathematical functions and their types (linear, quadratic, polynomial, exponential,
logarithmic and logistic function). Concept of Marginal Analysis. Concept of
Elasticity, Applied Maxima and Minima problems including effect of Tax on
Monopolist’s Optimum price and quantity, Economic Order Quantity. 15 1
.Module III: Linear Programming

Formulation of Linear programming problems (LPPs), Graphical solutions of
LPPs. Cases of unique solutions, multiple optional solutions, unbounded solutions,
infeasibility, and redundant constraints.
Solution of LPPs by simplex method - maximization and minimization cases. 15 1
Shadow prices of the resourcesThe dual problem: Formulation, relationship
between Primal and Dual LPP, Primal and Dual solutions (excluding mixed
constraints LPPs)..
Module IV: Advanced Calculus

Partial Differentiation: Partial derivatives up to second order..
Integration: Standard forms & methods of integration- by substitution, by parts and
by the use of partial fractions. Definite integration. Finding areas in simple cases.
Application of Integration to marginal analysis; Consumer’s and Producer’s 15 1
Surplus. Rate of sales, The Learning Curve

1. Take the case of a business problem and identify the decision-making variables and assess their
functional relationship with other variables affecting the decision in a business situation.
2. Take the business case and assess how the use of matrices help in deciding about competing
alternatives both under constrained and unconstrained situations.
3. Work on a software package for solving business problems as an application of matrices and linear
programming using solver in excel
4. Gather information about various deposit and loan schemes of banks and other financing
institutions to find out interest rate differential, and compounded value.
5. Gather information about annuity schemes in the investment markets like monthly home mortgage
payments, monthly insurance payments and pension payments, life insurance products work on
annuity. Using Excel functions
Suggested Readings:
 Anthony, M., & Biggs, N. (1996). Mathematics for Economics and Finance. Cambridge:
Cambridge University Press.
 Ayres, F. J. (1963). Theory and Problems of Mathematics of Finance. New York: McGraw
Hill Publishing.
 Budnick, P. (1986). Applied Mathematics for Business, Economics, & Social Sciences. New
York: McGraw Hill Publishing.
 Dowling, E. (2011). Introduction to Mathematical Economics. New York: McGraw Hill
Publishing
 Kapoor, V. K., &Sancheti, D. C. (2014). Business Mathematics, Theory & Applications.
 Sharma, S. K., & Kaur, G. (2019). Business Mathematics. Delhi: S. Chand Publishing.
Thukral, J. K. (2017). Business Mathematics. New Delhi: Maximax Publishing House.

Course Title: RISK MANAGEMENT

Course Objectives To familiarize students with:-
 To provide knowledge and an insight into the
spectrum of risks faced by businesses and
 To learn the techniques of managing risks.
Learning Outcomes After completion of the course, learners will be able to:
No of No of
1. Explain the types of risk in business; Hours credits
2. Identify and evaluate business risk;
3. Evaluate various techniques of managing business risk;
4. Perform quantitative analysis of business risk;
5. Analyze financial leverage and credit risk.
Module1: Introduction
Concept and meaning of Risk, Risk and Uncertainty, Classification of Risks,
Dynamic Nature of Risks, Types of Risk, including Systematic and Unsystematic 15 1
Risk, Strategic and Operational Risks, Business Risk, Financial Risk. Information
Risk, Liquidity Risk.
Module 2: Business Risks
Business risk and Measurement Identification and Sources of Risk, Various
methodologies for measuring Business Risk, Impact of Business Risk on different
stakeholders of business concern, Role of Risk Manager and Risk Committee in 15 1
identifying and diversifying risk.
Module 3: Risk Management

Risk Management- concept, objectives and importance; Process of Risk
Management, Risk Management techniques, managing risk through diversification,
Strategy of transferring the risk through re-insurance, underwriting and factoring
etc. 15 1
Credit Risk Measurement and Financial Leverage
Credit risk- concept, components, relevance, evaluation and reduction. Emerging
sources of credit risk and their impact on business development, Credit Risk and
Financial Leverage
Module 4: Quantitative Analysis
Population and Sample Analysis, Bayesian analysis, Statistical inference and
hypothesis testing, EWMA and GARCH Model, Volatility, Artificial Intelligence
and Business Analytics, Risk model- VAR, Stress Testing, Scenario Analysis. 15 1
Analysis with the help of relevant software.
1. Practice quantitative analysis of risk through the help of spreadsheets and relevant software;
2. Analyze and interpret case study based on real life business problems.
Suggested Readings:
 Crouhy, M., Galai, D., & Mark, R. (2013). The Essentials of Risk Management. New York:
McGraw-Hill Education.
 Hopkin, P. (2018). Fundamentals of Risk Management: Understanding, Evaluating and
Implementing Effective Risk Management. London: Kogan Page.

Course Title: PERSONAL TAX PLANNING AND TAX MANAGEMENT

COURSE OBJECTIVES To familiarize students with:-
 To enable learners to understand the importance
of tax planning and use various instruments and
measures for tax planning.
 It also aims to explain how systematic
investment and selection of investment avenues
can help in tax planning.
 The course provides an insight into tax
management by developing an understanding of
the provisions relating to deduction and
collection of tax at source, advance tax, refund,
assessment procedures and provisions relating
to income-tax authorities and appeals and
revisions.
LEARNING OUTCOMES After completion of the course, the learners will be
able to:
1. Examine how tax planning is useful and essential
for every tax payer and to understand the concept of
tax evasion and tax planning from direct taxes point
of view;
2. Determine residential status and its relationship No of No of
with tax planning. Examine how tax planning is Hours credits
permitted under different provisions of the Income
Tax Act;
3. Assess the tax liability of individuals and HUFs
having income under different heads, by considering
tax planning measures providing for optimal tax
relief;
4. Choose the avenues of investment with an intent
to reduce tax liabilities and identify merits and
limitations of different means of investments and
examine various provisions relating to deduction
and collection of tax at source and advance tax
obligations;
5. Examine the provisions relating to survey, search,
and seizure and the related powers of various
income-tax authorities;
6. Examine the procedure for assessment and recall
the time limits for completion of assessments as
well as remedies available by way of appeal and
revision.
Module I :
Basic Concepts
Meaning, Need of Tax Planning- Principles and objectives of Tax Planning,
Obligations of parties to Tax Planning, Tax Avoidance and Tax Evasion- Legal 15 1
thinking on Tax Planning, Tax Planning-Scope of Tax Planning.

Module II:
Tax Planning with reference to residential status
Tax planning through exempted income for residents/ non-residents, Tax
planning through permissible deductions for residents/non-residents, Tax 15 1
planning with reference to clubbing provisions.
Tax Planning under different heads of Income
Tax planning measures relating to income from salary, Income from House
Property, profits and gains of business or profession, capital gains and income
from other sources.
Module III:
Tax Planning through investments
Tax planning through various tax saving investment avenues available for
15 1
individuals and HUF like Mutual funds unit linked insurance plans, Bonds,
Equity linked savings schemes, Post office savings schemes and others. Tax
deductions under Income-Tax Act.
Module IV:
TAX MANAGEMENT
a. Deduction, collection and recovery of tax
Advance tax, tax deduction at source, tax collection at source, refund.
15 1
b. Assessment Procedures, Income-tax Authorities and Appeal and Revision
Income-tax authorities, filing return of income, self-assessment, summary
assessment, scrutiny assessment, best judgment assessment, time limit for
completion of assessments and appeals and revisions.
1. Computation of tax liability of individuals and HUF having different sources of income by
considering the special exemption and deduction provisions under each head as well as the
deductions from gross total income to minimize tax liability
2. Computation of tax liability of an individual and HUF under the general provisions of the
Income-tax Act, 1961 and under section 115BAC to determine which is more beneficial in each
case.
3. Assess the remedies available under the Act by way of rectification, appeal and revision in case
of aggrieved assesses based on the issue involved and threshold time limit.
4. Filling up return forms based on the details of income and deductions provided in respect of an
individual/HUF and TDS details gathered from Form 16, Form 16A and 26AS.
Suggested Readings:
Ahuja, G., & Gupta, R. (2018). Direct Taxes Ready Reckoner. New Delhi: Wolters Kluwer India
Private Limited.
Gaur, V. P., Narang, D. B., & Gaur, P. (2018). Income Tax Law and Practice. New Delhi: Kalyani
Publishers.
Singhania, V. K., &Singhania, K. (2020). Direct Taxes: Law & Practice. New Delhi: Taxmann
Publication.

Course Title: DIGITAL MARKETING

 To provide knowledge about the concepts, tools,
techniques, and relevance of digital marketing in the
present changing scenario.
 It also enables the learners to learn the application of
digital marketing tools and acquaint about the ethical
and legal aspects involved therein.
1. Identify and assess the impact of digital technology in

transforming the business environment and also the No of No of
customer journey; Hours credits
2. Explain the way marketers think, conceptualize, test
continuously to optimize their product search on digital
platforms;
3. Illustrate the measurement of effectiveness of a digital
marketing campaign;
4. Demonstrate their skills in digital marketing tools such as
SEO, Social media, and Blogging for engaging the digital
generation;
5. Explain the need for regulatory framework for digital
marketing in India.
Module 1: Introduction
Concept, scope, and importance of digital marketing. Traditional marketing versus
digital marketing. Challenges and opportunities for digital marketing. Digital 15 1
penetration in the Indian market. Benefits to the customer; Digital marketing
landscape: an overview.
Module 2: Digital Marketing Management
Digital-marketing mix. Segmentation, Targeting, Differentiation, and Positioning:
Concept, levels, and strategies in a digital environment; Digital technology and
customer-relationship management. Digital consumers and their buying decision 15 1
process.
Module 3: Digital Marketing Presence

Concept and role of Internet in marketing. Online marketing domains. The
P.O.E.M. framework. Website design and Domain name branding. Search engine
optimization: stages, types of traffic, tactics. Online advertising: types, formats,
requisites of a good online advertisement. Buying models. Online public relation 15 1
management. Direct marketing: scope and growth. Email marketing: types and
strategies.
Module 4: Interactive Marketing

Interactive marketing: concept and options. Social media marketing: concept and
tools. Online communities and social networks. Blogging: types and role. Video
marketing: tools and techniques. Mobile marketing tools.. 15 1
Ethical and Legal Issues
Ethical issues and legal challenges in digital marketing. Regulatory framework for
digital marketing in India.

1. Prepare a report on the difference between the popularity of any brand using both digital advertising
as well as traditional advertising tools; versus any one brand still focusing most of funds on traditional
advertising tools.
2. Create a hypothetical advertising tools using Google Ads.
3. Prepare a report on all the possible sources of digital marketing like, Facebook, Instagram, etc.
Suggested Readings:
 Blanchard O. A. (2011). Social Media ROI: Managing and Measuring Social Media Efforts in
Your Organization. Indianapolis: Que Publishing.
 Chaffey, D., Chadwick, F. E., Johnston, K., & Mayer, R. (2008). Internet Marketing: Strategy,
Implementation, and Practice. New Jersey: Pearson Hall.
Charlesworth, A. (2018). Digital Marketing: A Practical Approach. Abingdon: Routledge.
 Frost, R. D., Fox, A., & Strauss, J. (2018). E- Marketing. Abingdon: Routledge.
Gupta, S. (2018). Digital Marketing. Delhi: Tata McGraw Hill Education.
Gay, R., Charlesworth, A., &Esen, R. (2007). Online Marketing: a customer-led approach.
 Kapoor, N. (2018). Fundamentals of E-Marketing. Delhi: Pinnacle India.
Kotler, P., Kartajaya, H., &Setiawan, I. (2017). Digital Marketing: 4.0 Moving from
Traditional to Digital. New Jersey: John Wiley & Sons.
 Ryan, D., & Calvin, J. (2016). Understanding Digital Marketing: Marketing Strategies for
engaging the Digital Generation. London: Kogan page. Oxford: Oxford University Press.
 Tasner, M. (2015). Marketing in the Moment: The Digital Marketing Guide to Generating
More Sales and Reaching Your Customers First. London: Pearson.

Course Title: CREATIVITY & INNOVATION

 To enable learners to explore approaches used by
managers and organizations for creating and sustaining
high levels of innovation.
1. Analyze the creative thoughts of renowned personalities

in the past and its contribution towards the success and
No of No of
shortcomings of business model;
Hours credits
2. Generate Innovative idea for business and defend/ justify
the same;
3. Interpret the Business Competence achieved by various
organisations by using the Innovative Business Model;
4. Describe the significance of Innovative Leadership;
5. Analyze patents already granted in their field of interest
and make a case with innovative idea for filing a new
patent.
Meaning & Concept of Creativity; Creativity Process; Nature & Characteristics of
Creativity and Creative Persons; Factors affecting Creativity; Recognizing and
Avoiding Mental Blocks; Thinking Preferences; Risk Taking; Creativity Styles; 15 1
Creative Thinking Tools; Innovation vs Creativity; Types of Innovations:
Incremental & Radical.
Module II: Idea Generation & Creativity in Problem Solving

Ideation; Pattern Breaking Strategies; Mind stimulation: games, brain-twisters and
puzzles; Idea-collection processes: Brainstorming/Brain-writing, SCAMPER
methods, Metaphoric thinking, Outrageous thinking, Mapping thoughts; Eight- 15 1
Dimensional (8D) Approach to Ideation; Systematic Inventive Thinking: TRIZ
methodology.
Module III: Innovation Management

Invention and Discovery- Process and Typology; Methods and Techniques; Arenas
of Innovative Competence; Categories of Innovation: Product, Process, and Service
Finance (Venture Capital, Angel Investors), Offerings, Delivery. Evaluation of 15 1
Effectiveness of Innovation.
Module IV: Setting the Right Ecosystem for Innovation

The Essence of Right Ecosystem; Dimensions of the Ecosystem for Innovation;
Intrinsic Motivation & Extrinsic Motivation; Leadership Styles fostering
Innovation; Organisational Alignment; Creating Self-Sustaining Culture of 15 1
Innovation; Organisational Enrichment.
Identify a creative person to comprehend, study, analyze, and present a report highlighting the
contribution of his/her creative work.

2. Generate a creative idea for business and present the same in the class for critical evaluation by
other learners regarding its uniqueness and feasibility.
3. Identify an Innovative Business Model (like Amazon, Redubs, Flipkart, Ola, Uber, Big Basket,
Zomato, Swingy, etc.) used by an organisation recently and present a report on Business Competence
achieved by it.
4. Analyze the case study on Innovative Leader like Steve Jobs who launched Apple’s iPod &
iPhone or any other case study on innovation and present a report on the key learnings
Suggested Readings:
Harvard Business Essentials. (2003). Managing Creativity and Innovation. Boston: Harvard Business
School Publishing.
Prather, C. (2010). The Manager's Guide to Fostering Innovation and Creativity in Teams. New York:
McGraw-Hill Education..

Course Title: SUSTAINABLE DEVELOPMENT

 To provide the learners an understanding of the key
challenges and pathways to sustainable development
i.e. also socially inclusive and environmentally
sustainable.
1.Explain key initiatives required to enhance the
contribution of an organisation towards Sustainable
Development;
2. Analyze the significance of various steps taken by UNDP No of No of
to ensure Sustainable Development; Hours credits
3. Assess the results of Smart Cities Mission Initiative of
Government of India;
4. Explain the key achievements of National
Programmes/Initiatives aligned with SDGs.
Module I: INTRODUCTION
Sustainable Development: Meaning, Principles, History of Sustainable
Development. Components of sustainability, Goal Based Development, Feasibility
of Sustainable Development; Sustainable Development and International
15 1
Contribution: International Summits, Conventions, Agreements. Triple Bottom
Line approach. Environmental, social and governance (ESG) factors. Role of ICT
in Sustainable Development. Community Engagement. Policy framework on
Sustainable Development in India.
Module II: Sustainable Development Goals (SDGs)-I
Sustainable Development Goals (SDGs): Meaning, Background, Transition from
Millennium Development Goals (MDGs) to SDGs. Role of UNDP; SDG
Integration. SDGs (1-6): No Poverty, Zero Hunger, Good Health and Well-Being, 15 1
Quality Education, Gender Equality, Clean Water and Sanitation. SDGs (1-6) in
India: Key indicators of performance.
Module III: Sustainable Development Goals (SDGs)-II SDGs (7-17): Affordable

and Clean Energy, Decent Work and Economic Growth, Industry, Innovation and
Infrastructure, Reduced Inequalities, Sustainable Cities and Communities, Climate
Action, Life Below Water, Life on Land. Peace, Justice and Strong Institutions, 15 1
Partnerships for the Goals. SDGs (7-17) in India: Key indicators of performance.
Module IV: Responsible Investment

Responsible Investment: concept, rationale, implications, challenges, and
opportunities. Socially Responsible Investment: Green Bonds, Carbon Credits.
Socially Responsible Mutual Funds. Global Reporting Initiatives. 15 1
1. Identify an organisation and suggest key initiatives required to enhance the contribution of that
organisation towards Sustainable Development and measure the quantum of improvements that

would be achieved by the implementation of such initiatives.

2. Visit the website of UNDP and other related internet resources wherein the cases related to action
taken for achieving the SDGs are specified and compare it with the organisation chosen in unit 1
above and present report of the benchmarking exercise and the new suggestions/recommendations for
taking the organisation to the next level.
3. Prepare and present a report on Smart Cities Mission Initiative of Government of India highlighting
the strategy, key features of Smart Cities, achievements, and challenges.
4. Identify an organisation which is integrating practices (green initiative, dry waste management,
recycling, etc.) related to SDGs of responsible Production & Consumption. Prepare and present the
report of its strategies highlighting the cumulative impact of its outcome.
Suggested Readings:
Edwards, A. R., & Orr, D. W. (2005). The Sustainability Revolution: Portrait of a Paradigm Shift.
British Columbia: New Society Publishers.
Reid, D. (1995). Sustainable Development: An Introductory Guide. London: Earthscan Publications
Ltd.
Rogers, P. P., Jalal, K. F., & Boyd, J. A. (2012). An Introduction to Sustainable Development.
Abingdon: Routledge.
Stokke, O. (2018). Sustainable Development. Abingdon: Routledge.

Course Title: NEW VENTURE PLANNING AND DEVELOPMENT

 To give exposure to learners regarding
different aspects of setting up a new
business.
Learning Outcomes After completion of the course, the learners will be able to:
1. Generate a business idea using different techniques and

No of No of
describe sources of innovative ideas;
Hours credits
2. Evaluate advantages of acquiring an ongoing venture
with a case study;
3. Present a comparative analysis of various government
schemes which are suitable for the business idea;
4. Develop a marketing plan for a business idea;
5. Prepare and present a well-conceived Business Plan.
Module I: Starting New Ventures

New Venture: Meaning and features. Opportunity identification. The search for
new ideas. Source of innovative ideas. Techniques for generating ideas. 15 1
Entrepreneurial imagination and creativity: The role of creative thinking.
Module II: Search for Entrepreneurial Capital

The Entrepreneur’s Search for Capital. The Venture Capital Market. Criteria for
evaluating New-Venture Proposals. Evaluating the Venture Capitalist.
Financing stages. Alternate Sources of Financing for Indian Entrepreneurs. Bank 15 1
Funding. Government Policy Packages. State Financial Corporation’s (SFCs).
Informal risk capital: Angel Investors. Government schemes for new : ventures
like: Start up India, Stand Up India, Make in India, etc.
Module III: Business Plan Preparation for New Ventures
Business Plan: Concept. Pitfalls to Avoid in Business Plan. Benefits of a Business
Plan. Developing a Well-Conceived Business Plan. Elements of a Business Plan:
Executive Summary. Business Description. Marketing: Market Niche and Market 15 1
Share. Research, Design and Development. Operations. Management. Finances.
Critical-Risk. Harvest Strategy. Milestone Schedule.
Module IV: Marketing Aspects of New Ventures
Developing a Marketing Plan: Customer Analysis, Geographical Analysis,
Economical Analysis, Linguistic Analysis, Sales Analysis and Competition
Analysis. Market Research. Sales Forecasting. Evaluation. Pricing Decision. 15 1
1. Generate a business idea using different techniques and describe sources of innovative ideas.
2. Evaluate advantages of acquiring an ongoing venture with a case study.
3. Present an idea which can have IPR like patents along with comparative analysis of patents already
granted in similar field.
4. Present a comparative analysis of various government schemes which are suitable for the business
idea (developed in exercise 1).
5. Develop a marketing plan for the business idea (developed in exercise 1).
6. Prepare and present a well-conceived Business Plan.

Suggested Readings:
 Allen, K. R. (2015). Launching New Ventures: An Entrepreneurial Approach. Boston:
Cengage Learning.
 Barringer, B. R., & Ireland, R. D. (2015). Entrepreneurship: Successfully Launching New
Ventures. London: Pearson.
 Kuratko, D. F., & Rao, T. V. (2012). Entrepreneurship: A South-Asian Perspective. Boston:
Cengage Learning.

Course Title: CYBER SECURITY

 To familiarize learners about various
aspects of cyber security including digital
signatures, electronic records, data
protection, and government regulatory
framework.
1. Explain various domains of cyber security;

2. Describe the use of digital signatures and their use in No of No of
electronic records; Hours credits
3. Explain the concept of data privacy and the scope of IT
Act, 2000;
4. Discuss the regulatory framework covering various
aspects of E-governance;
5. Identify and explain various cyber security issues.
Module I : Introduction
Cyber Security – Concept, Digital Privacy, Security risks - Malware, Hacking,
Pharming, Phishing, Ransomware, Adware and Spyware, Trojan, Virus, Worms,
WIFI Eavesdropping, Scareware; Antivirus and Other Security solution, Password,
15 1
Secure online browsing, Email Security, Social Engineering; IT Act, 2000.
Internet of Things (IOT), Cyber jurisdiction, Domain name dispute and their
resolution, E-forms.
Module II: Digital Signatures and Electronic Records

Cryptography – Encryption and Decryption; Concept of public key and private key;
Creation and authentication of digital signature; Electronic signature certificates;
Certification authorities and their role.
Electronic Records -Concept, authentication, applications, usage and legal 15 1
recognition of electronic records; Legal recognition of digital signatures; Retention
of Electronic Records; Intermediaries and their liabilities; Attribution,
acknowledgement and dispatch of electronic records; Secure electronic records and
digital signatures; Digital signatures in Government and its agencies.
Module III: Data Protection
Data Protection on Internet - Concept of privacy, right to privacy, Threat to privacy
on internet, Ingredients to decide confidentiality of information, Breach of sensitive
personal information and confidentiality under IT Act and penalties for the same,
Right of Interception under IT Act; Different offences under IT Act, 2000. 15 1
Module IV: Cyber Security- Issues and Challenges

Cyber Crimes; Sources of cybercrime law (substantive and procedural); Cyber
Crimes Vs. Conventional Crime; Reasons for cyber-crimes and cyber criminals; 15 1
Cyber Crimes against Individuals, Institution and State; Cyber Crimes: Hacking,
Digital Forgery, Cyber Stalking/Harassment, Identity Theft & Fraud, Cyber

Terrorism, Cyber Defamation, Salami attacks- Web Jacking, Malware, DDoS

attacks, and Botnets; Preventive measures under IT Act, 2000.
Analyze various case laws related to cyber security. Though the list is not exhaustive, the following
list of case laws related to various aspects of cyber security to be discussed.
1. Communication Device-Section 2(ha) of the Information Technology (Amendment) Act, 2008-

‘State v Mohr. Afzal and others (2003), VIIAD (Delhi) 1, 107(2003) DLT385, 2003(71) DRJ178,
2003(3) JCC1669’
2. Computer Network-Section 2 (j) of the Information Technology (Amendment) Act, 2008
‘Diebold System Pvt Ltd. v The Commissioner of Commercial Taxes, (2006), 144 STC, 59 (Kar)’
3. Electronic Record Sec. 2 (t)- ‘Dharambir v Central Bureau of Investigation 148 (2008) DLT
289’
4. Time and Place of Dispatch and Receipt of Electronic Record-section 13- ‘P.R. Transport
Agency v Union of India & others, AIR 2006 All 23, 2006(1) AWC 504, ALL HC’; ‘Groff v
America Online, Inc., 1998 WL 307001 (1998)’
5. Penalty for Damage to Computer or Computer System- Section 43-
‘UmashankarSivasubramanian v ICICI Bank, 18.04.2010. (Petition No. 2462/2008)’
6. Tampering with Computer Source Documents-Section 65- ‘Syed Asifuddin and Ors. vs The
State of Andhra Pradesh &Anr. 2006 (1) ALD Cri 96, 2005 CriLJ 4314’
7. Punishment for sending offensive messages-Sec. 66A- ‘SMC Pneumatics (India) Pvt. Ltd v
JogeshKwatra”, Suit No. 1279/2001’
8. Punishment for Identity Theft-Section 66C- ‘CBI v ArifAzim Case Judicial Reports
(Criminal) 2003 (2) page 272’
Suggested Readings:
Craig, B. (2012). Cyber Law: The Law of the Internet and Information Technology. London:
Pearson Education.
Dietel, H. M. (2001). E-business and E-commerce for managers. London: Pearson Education.
Ismail, N., &Cie, E. L. Y. (2013). Beyond Data Protection: Strategic Case Studies and Practical
Guidance. Berlin: Springer.
Rattan, J. (2017). Cyber Laws & Information Technology. New Delhi: Bharat Law House Pvt. Ltd..

Course Title: EVENT MANAGEMENT

 To equip learners with the skills to plan and
manage events
1. Exhibit the capability to organize a formal event; No of No of
2. Analyze, interpret, and present the learning lessons of Hours credits
organizing the event and Critical Success Factors;
3. Create, organize, and manage team;
4. Prepare and present the promotional material;
5. Plan and prepare sponsorship proposals.
Management: meaning and functions. Event Management: Concept, and Scope,
Categories of Events: Personal/Informal Events and Formal/Official Events, 15 1
Requirement of Event Manager, Roles & Responsibilities of Event Manager in
different events; Special event topics.
Module 2: Planning and Organizing for Events
Characteristics of a Good Planner, SWOT Analysis, Understanding the client
needs, identification of target audience; Event Planning Process, Conceptualization,
Costing, Canvassing, Customization, and Carrying-out. Event Risk Management 15 1
and IT for Event Management.
Module 3: Managing Team

Team Building and Managing Team: Concept, nature, approaches, activities, and
practices. Characteristics of a high performing team. Skills required and Job
Responsibilities of Leading Teams; Business communication
Sponsorship
15 1
Event Partners, Event Associates, Event Sponsor; Importance of Sponsorship–for
event organizer, for sponsor; Type of Sponsorship; Making sponsorship database;
Sponsorship Proposal; Ways to seek Sponsorship; Closing a sponsorship; Research
on sponsorship avenues; Converting sponsorship into partnership.
Module 4: Event Marketing, Advertising, & PR

Nature & Process of Marketing; Branding, Advertising; Publicity and Public
relations. Types of advertising, merchandising, giveaways, competitions,
promotions, website and text messaging. Media tools – Media invitations, press 15 1
releases, TV opportunities, radio interviews. Promotional tools – Flyers, Posters,
Invitations, Website, newsletters, blogs, tweets.
1. Prepare a check-list for organizing a formal learner led event in your Institution, draft and present
the role and responsibilities of all the members in the organizing team with timelines. The learner led
event should be organized as a group activity for the class.
2. Present SWOT analysis for the event organized as per Unit 1 and Critical Success factors
3. Conduct a team building game to be performed with learners of the class.

4. Prepare and present the promotional tools (flyers, posters, blogs, tweets, etc.) and post them on your
Facebook, Instagram, LinkedIn, twitter, etc.
5. Present Wedding Planner, prepare a note on skills required and job responsibilities of Wedding

Planner. Understanding Rituals and Customer; Wedding arrangements: Creating Blueprint, Designing
Wedding Plan, Catering Services, transportation.
OR
About Live Events, Planning Live Show, Job Responsibilities of Live Show Planner. Live Show
arrangements, budgeting, Creating Blueprint, Designing Live Show Plan, Understanding technical
requirements, Celebrity management in Live Show.
Suggested Readings:
 Conway, D. G. (2006). The Event Manager’s Bible. Devon: How to books Ltd.
 Goldblatt, J. (2005). Special Events: Event Leadership for a New World. New Jersey: John
Wiley & Sons Inc.
 Hoyle, L. H. (2002). Event Marketing. New Jersey: John Wiley & Sons Inc

Course Title: PRINCIPLES OF MARKETING

OBJECTIVE:  To equip the learners with the basic knowledge of
concepts, principles, tools, and techniques of
marketing and
 To provide knowledge about various developments in
the marketing.
OUTCOMES:
1. Develop an understanding of basic concepts of marketing,
marketing philosophies and environmental conditions
affecting marketing decisions of a firm; No of No of
2. Explain the dynamics of consumer behaviour and process Hours Credits
of market selection through STP stages;
3. Analyze the process of value creation through marketing
decisions involving product development;
decisions involving product pricing and its distribution;
decisions involving product promotion and also to equip them
with the knowledge of various developments in marketing
area that may govern marketing decisions of a firm.
Marketing - Meaning, Nature, Scope and Importance; Core concepts of
marketing; Marketing Philosophies; Services Marketing: Meaning and
distinctive characteristics; Marketing Mix.
Marketing Environment: Need for studying marketing environment; Micro 15 1
environmental factors- company, suppliers, marketing intermediaries,
customers, competitors, publics; Macro environmental factors – demographic,
economic, natural, technological, politico-legal and socio- cultural.
1Module 2: Market Selection and Marketing Mix Decision -Product

Market Selection: Choosing market value through STP. Market Segmentation-
Levels and bases of segmenting consumer markets. Market Targeting- concept
and criteria. Product Positioning – concept and bases; Product differentiation-
concept and bases. Product Decisions: Concept and classification; Levels of
15 1
Product. Designing value- Product-mix dimensions, strategies and types;
Branding- functions, strategies, types and qualities of good brand name;
Packaging and Labelling- New Product Development: Product life cycle –
concept and marketing strategies; New product development- concept and
process.
Module -3 Marketing Mix Decisions -Pricing and Distribution
Pricing Decisions: Objectives; Factors affecting the price of a product; Pricing
methods; Pricing strategies; Ethical issues in pricing decisions.
Distribution Decisions: Channels of distribution- types and functions. 15 1
Delivering value- factors affecting choice of distribution channel; Distribution
strategies; Distribution logistics – concept, importance and major logistics
decisions; Wholesaling and retailing
Module -4 Promotion Decisions and Developments in Marketing
Promotion Decisions: Communication process; Importance of Promotion.
15 1
Communicating value- Decision about Promotion mix tools including
advertising, personal selling, sales promotion, public relations, publicity and

direct marketing; Factors influencing promotion mix; Integrated Marketing

Communication approach.
Developments in Marketing: Relationship Marketing- concept and dimensions.
Sustainable Marketing- concept and issues.
1. Analyze the impact of various environmental forces in the context of a given durable and non-
durable product.
2. Analyze the marketing mix strategy of a durable and non-durable product.
3. Select any product and analyze its segmentation strategy in comparison to its immediate
competitive product.
4. Analyze the case of product line extension and impact on business performance.
5. Analyze the distribution strategy of a given product.
6. Find out ethical concerns of customers with regard to various marketing mix decisions in regard to
a given product.
Suggested Readings:
Etzel, M. J., Walker, B. J., Stanton, W. J., &Pandit, A. (2010). Marketing. New York: McGraw Hill.
Grewal, D., & Levy, M. (2017). Marketing. New York: McGraw Hill Education.
Kotler, P., Armstrong, G., &Agnihotri, P. (2018). Principles of Marketing. London: Pearson
Education.
Kotler, P., Keller, K. L., Koshy, A., &Jha, M. (2013). Principles of Marketing: A South Asian
Perspective. London: Pearson Education.
Mahajan, J. P., &Mahajan, A. (2014). Principles of Marketing. Delhi: Vikas Publications.
Saxena, R. (2006). Marketing Management. Delhi: Tata McGraw Hill Education.
Sharma, K., &Aggarwal, S. (2018). Principles of Marketing. Delhi: Taxmann Publication.

Course Title: FINANCIAL MANAGEMENT

OBJECTIVE:  The principles and practices of financial
management.
OUTCOMES: 1a. Explain the nature and scope of financial
management;
1b. Assess the impact of time value of money in
different business decisions;
2. Analyze capital budgeting process and apply capital
budgeting techniques for business decisions; No of No of
3. Discuss the various sources of finance in today’s Hours Credits
competitive industry;
4. Explain various capital structure theories and analyze
factors affecting capital structure decisions;
5. Critically examine various theories of dividend,
identify and analyze factors affecting dividend policy;
and suggest sound dividend policy;
6. Design working capital policy based on the
assessment of financial requirements.
Module 1: a. Introduction
Nature, scope, and objectives of financial management- profit maximization Vs
wealth maximization; Value maximization- concept and implications,
Economic Value Added (EVA), Market Value Added (MVA). Functions and
Responsibilities of Finance Manager. Responsible Investment – concept and
significance; Triple Bottom Line Concept-People, Planet and Profit. Time value 15 1
of money, Risk and Return Analysis; Emerging dimensions in finance area-
Crypto currencies, block chain.
b. Sources of Finance
Different Sources of Finance including internal sources, external sources, other
sources like Venture capital, Lease financing,
Module 2: Capital Budgeting
Capital Budgeting Process, Cash Flow Estimation, Payback Period Method,
Discounted Payback Period Method, Accounting Rate of Return, Net Present
15 1
Value (NPV), Net Terminal Value, Internal Rate of Return (IRR), Profitability
Index, Capital budgeting under Risk & Uncertainty-Certainty Equivalent
Approach and Risk-Adjusted Discount Rate Method. Responsible Investment-
Module 3: Cost of Capital and Financing Decision
Sources of long-term financing, Components of cost of capital, Method for
calculating Cost of Equity, Cost of Retained Earnings, Cost of Debt and Cost of
Preference Capital, Weighted Average Cost of Capital (WACC) and Marginal
Cost of Capital. Capital Structure- Theories of Capital Structure (Net Income, 15 1
Net Operating Income, MM Hypothesis, Traditional Approach). Operating
Leverage, Financial Leverage and Combined Leverage. EBIT-EPS Analysis.
Cost-Benefits Analysis including social cost. Determinants of Optimum Capital
Structure. Use of expert system in financing decisions.
Module 4: Managing Profit and Working Capital Decisions
Theories for relevance and irrelevance of dividend decision for corporate
valuation- Walter’s Model, Gordon’s Model, MM Approach, Forms of dividend
15 1
payment, types of dividend policies and Determinants of Dividend policy
Concept of Working Capital, Operating &Cash Cycles, Risk-return Trade off,
working capital estimation, cash management, an overview of receivables

management, factoring and inventory management

Practical Exercises: The learners are required to:
1. Work on the spreadsheet for various financing decisions.

2. Analyze and interpret case study on Capital Budgeting, Financial Structure, working capital, and
CSR Spending of a select company based on published annual report.
3. Use expert system for various financial decisions.
4. Determine capital structure of various company from their annual report.
5. Determine working capital of various industries.
6. Determine operating cycle of manufacturing company.
Suggested Readings:
Chandra, P. (2007). Financial Management-Theory and Practice. New Delhi: Tata McGraw Hill
Education.
Horne., J. C., &Wachowicz, J. M. (2008). Fundamentals of Financial Management. New Jersey:
Prentice Hall.
Khan, M. Y., & Jain, P. K. (2018). Financial Management: Text and Problem. New Delhi: Tata
McGraw Hill Education India.
Kothari, R. (2016). Financial Management: A Contemporary Approach. New Delhi: Sage
Pandey, I. M. (2015). Financial Management. New Delhi: Vikas Publications.
Rustagi, R. P. (2015). Fundamentals of Financial Management. New Delhi: Taxmann Publication.
Ross, S. A., Westerfield, R. W., Jaffe, J., &Kakani, R. K. (2014). Corporate Finance. New York:
McGraw Hill Education.
Sharma, S. K., &Zareen, R. (2018). Fundamentals of Financial Management. New Delhi: S. Chand
Publishing.
Singh, P. (2010). Financial Management. New Delhi: Ane Books Pvt. Ltd.
Singh, J. K. (2016). Financial Management-Theory and Practice. Delhi: Galgotia Publishing House.
Singh, S., &Kaur, R. (2011). Fundamentals of Financial Management. New Delhi: SCHOLAR Tech.
Press.
Tripathi, V. (2017). Basic Financial Management. Delhi: Taxmann Publication.
Srivastava, R., & Mishra, A. (2011). Financial Management. New Delhi: OUP India.
Study Material of CA Course (New) Intermediate Level Paper 8A: Financial Management.

COURSE TITLE: BANKING & INSURANCE

COURSE CODE: BCOM3503 COURSE CREDIT: 4
OBJECTIVE  To impart knowledge about the basic
principles of the banking and insurance.
LEARNING After completion of this course, learners will be able

OUTCOMES to:
1. Explain the meaning, scope and functions of

NO. OF NO. OF
Banking along with legal framework;
HOURS CREDIT
2. Assess the operations of banking and its services;
3. Evaluate the lending operations of banks and
identify causes of NPA in banks;
4. Explain the concept of insurance and its
principles;
5. Explain types of insurance and regulatory
framework of insurance.
Unit 1: Banking Business

Definition and function of banks, need for banks; legal framework; structure,
organization and working of banks, need for proper regulation and
supervision; Types of Deposits: Types of banks in India; Role of Foreign
Banks in India; Advantages and Disadvantages of Foreign banks, Road Map 15 1
for Foreign Banks in India; India’s approach to Banking Sector reforms;
Achievements of financial sector reforms and areas of concern, Credit
Allocation Policies of Commercial banks, Credit Market Reforms.
Unit 2: Banking Operations

Cheque: definition, features and types of cheque; Endorsement: meaning and
essentials of a valid endorsement, types of endorsement; Era of Internet
Banking and its benefits, Mobile Banking, Home banking, Virtual Banking, 15 1
Electronic Clearing System (ECS), E-payments, Electronic Fund Transfer
(EFT), E-money, Unified Payment Interface (UPI), Safeguard for internet
banking,
Unit 3: Loans and Advances
Principles of sound lending, Types of loans and advances, Advances against
various securities; Basel Accord: merits and weaknesses of the Basel II, Basel
III, and BaselIV.Meaning of Non-performing assets, types of non-performing 15 1
assets, treatment in balance sheet of bank and provisioning requirements, Non-
performing assets in Indian Banking system- issues and resolution
Unit 4: Insurance Business and Life and Non-Life Insurance

Insurance Business: concept, characteristics, functions; Fundamental
principles- Indemnity, Insurable Interest, Utmost Good faith, Proximate Cause,
Contribution, Subrogation. Reinsurance and Coinsurance: features, objectives,
methods; Bancassurance: features and merits.
Types of Insurance, Life and Non-Life: Features, needs, policies of different 15 1
types of Insurance, Computation of Insurance Premium, Dematerialization of
Insurance Policies; Claims and Settlement Procedure; Regulatory Framework
of Insurance: IRDA Act, 1999; Objectives of IRDA, Composition of IRDA,
Duties, Powers and Functions of IRDA; Role of IRDA: Delegation of Powers,
establishment of Insurance Advisory Committee, Power to make Regulations

1. Describe the procedure of opening a bank account-current A/C, savings A/C, recurring A/C, and
fixed deposit A/C on the basis of your experience.
2. Practice online account opening, E-banking operations, and UPI transfers.
3. Analyze the Balance sheet of a bank with respect to loans and advances and to identify the stressful
assets.
4. Prepare the documents of a hypothetical insurance claim.
5. Make a comparative analysis of the claim settlement procedure of select insurance companies and
assess their efficiency.
Suggested Readings:
Agarwal, O. P. (2011). Banking and Insurance. New Delhi: Himalaya Publishing.
Black, K. J., & Skipper, H. J. (2000). Life and Health Insurance. London: Pearson Education.
Gupta, P. K. (2011). Insurance and Risk Management. New Delhi: Himalaya Publishing.
Mishra, M. N., & Mishra, S. B. (2007). Insurance Principles and Practice. New Delhi: S. Chand
Publishing.
Suneja, H.R. (2019). Practical and Law of Banking. New Delhi: Himalaya Publishing House.
Vaughan, E. J., & Vaughan, T. M. (2013). Fundamentals of Risk and Insurance. New Jersey: Wiley.

Course Title: MANAGEMENT ACCOUNTING

OBJECTIVE:  To impart the learners, knowledge about the use
of financial, cost and other data/information for
the purpose of managerial planning, control and
decision making.
LEARNING After completing the course learners will be able to:
OUTCOMES:
1. Describe the concept of management accounting;
2. Prepare various budgets and to measure the
performance of the business firm applying budgetary
No of No of
control measures;
Hours Credits
3. Compute standard costs and analyze production cost
preparing variance report;
4. Analyze cost, volume and profit and to solve short run
decision making problems applying marginal costing
and Break-Even technique;
5. Use spreadsheets and Expert System for managerial
decision making;
6. Analyse the role of ERP in Business Decision
Making.
Meaning, Objectives, and Scope of management accounting; Difference
between financial accounting, cost accounting and management accounting; 15 1
Cost control and Cost reduction; Cost management; Cost concepts used in
managerial decision making.
Module 2: Budget and Budgetary Control
Concept of budget; different types of budgets; budgeting and budgetary control;
meaning, objectives, merits, and limitations of budgetary control; budget
15 1
administration; Functional budgets including cash budget; Fixed and flexible
budgets: meaning and preparation; Zero-based budgeting; Performance
budgeting, difference between performance & traditional budgeting.
Module 3: Standard Costing
Meaning of standard cost and standard costing; Difference between budgeted
cost and standard cost; advantages, limitations and applications of standard 15 1
costing; Meaning of Variance and Variance Analysis – material, labour,
overheads and sales variances. Disposition of Variances, Control Ratios.
Module 4: Marginal Costing and Software Based Managerial Decision
Making
Meaning of Variable Costing, Absorption Costing and Marginal Costing; uses of
Marginal costing; Cost-Volume-Profit Analysis, Profit/Volume ratio. Break-
15 1
even analysis - algebraic and graphic
Managerial Decision-making using spreadsheets and Expert System for
Management Accountants; Concept of Enterprise Resource Planning (ERP) and
its role in Business Decision Making.

Practical Exercise:
1. Prepare monthly cash budget, expense budget, activity budget, for a small retail shop, club, learner
association, college and also purchase/production/sales budget for a small factory. They shall also
prepare time budget for specific job or function.
2. Compute Break Even Sales for small shops like Grocery (kirana) store, pharmacy, etc. by finding
out monthly sales volume, variable expenses, and fixed expenses.
3. Based on the Break-Even Sales, a report shall be prepared and submitted to the proprietor
suggesting possible improvement in the performance.
4. Apply standard costing in factories/industries available in the locality.
5. Analyze and interpret case studies on unit
Suggested Readings:
Horngren, C. T., Sundem, G. L., Stratton, W. O., Burgstahler, D., &Schatzberg, J. (2005).
Introduction to Management Accounting. New Jersey: Pearson Prentice Hall.
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. (2013). Management Accounting
Information for Decision-Making and Strategy Execution. London: Pearson Education.
Hilton, R. W., & Platt, D. E. (2011). Managerial Accounting: Creating Value in a Global Business
Environment. New York: McGraw Hill Education.
Singh, S. (2016). Management Accounting. New Delhi: PHI Learning.
Goel, R. (2013). Management Accounting. Delhi: International Book House Pvt. Ltd.
Arora, M. N. (2014). Management Accounting. New Delhi: Himalaya Publishing House Pvt. Ltd.
Maheshwari, S. N., & Mittal, S. N. (2017). Management Accounting-Principles & Practice. New
Delhi: Mahavir Publications.
Singh, S. K., & Gupta, L. (2010). Management Accounting–Theory and Practice. New Delhi:
Pinnacle Publishing House.
Khan, M. Y., & Jain, P. K. (2017). Management Accounting: Text, Problems and Cases. New Delhi:
Mc-Graw Hill Education India.
Balakrishnan, N., Render, B., & Stair, J. R. M. (2012). Managerial Decision Modelling with
Spreadsheet. London: Pearson Education.
George E. M. (2000). Management Decision Making: Spreadsheet Modelling, Analysis, and
Application, Cambridge: Cambridge University Press.
Study Material of CA Course (New) Intermediate Level Paper 3: Cost and Management
Accounting.

Course Title: ENTREPRENEURSHIP DEVELOPMENT

Course Code: DSE37801 Course Credit: 4
OBJECTIVE:  To equip the learners to entrepreneurship so that
they are inspired to look at entrepreneurship as
a viable, lucrative, and preferred option of
professional life.
OUTCOMES: 1. Discern distinct entrepreneurial traits;
No of No of
2. Identify the parameters to assess opportunities and
Hours Credits
constraints for new business ideas;
3. Develop a business idea by adopting systematic
process;
4. Design strategies for successful implementation of
ideas;
5. Create a Business Plan.
Meaning, elements, determinants and importance of entrepreneurship and
creative Behaviour; Entrepreneurship and creative response to the society’
15 1
problems and at work; Dimensions of entrepreneurship: intrapreneurship,
technopreneurship, cultural entrepreneurship, international entrepreneurship,
netpreneurship, ecopreneurship, and social entrepreneurship
Module 2: Entrepreneurship in India
Concept of business houses and role of business houses and family business in
India; The contemporary role models in Indian business: their values, business
15 1
philosophy and behavioural orientations; Conflict in family business and its
resolution. Initiatives of Government of India to promote entrepreneurship -
Start Up India, Stand Up India, Make in India, etc.
Module 3: Entrepreneurship Ecosystem
Requirement, availability and access to finance, marketing assistance,
technology, and industrial accommodation, Role of government, Institutions,
15 1
industries/entrepreneur’s associations and self-help groups, Concept, role and
functions of business incubators, angel investors, venture capital, start-up
finance and private equity fund.
Module 4: Sources of business ideas, tests of feasibility Significance of
writing the business plan/ project proposal including feasibility analysis;
Contents of business plan/ project proposal; Designing business processes,
15 1
location, layout, operation, planning & control; preparation of project report
Project submission/ presentation and appraisal thereof by external agencies, such
as financial/non-financial institutions.
1. Discuss various cases of entrepreneurship and distinguish between different entrepreneurial traits.
2. Analyze and interpret case study on business philosophy at Tata Group, Aditya Birla Group,
Reliance Industries Limited, and similar organisations.
3. Analyze and present the key initiatives of Government of India for promoting entrepreneurship in
the country for any one business area.
4. Develop a business idea and conduct a feasibility analysis of the same.
5. Participate in Business Plan Competition-designing a business plan proposal and
identifying alternative sources of raising finance for startup.

Suggested Readings:
Desai, V. (2009). Dynamics of Entrepreneurial Development and Management. Mumbai: Himalaya
Publishing House.
Dollinger, M. J. (2008). Entrepreneurship: Strategies and Resources. New Jersey: Prentice Hall.
Hisrich, R., Peters, M., & Shepherd, D. (2017). Entrepreneurship. New York: McGraw Hill
Education.
Rao, T. V., &Kuratko, D. F. (2012). Entrepreneurship: A South Asian Perspective. Boston: Cengage
Learning.
Yadav, V., &Goyal, P. (2015). User innovation and entrepreneurship: case studies from rural
India..Journal of Entrepreneurship & Innovation, 4(5). Retreived from
https://link.springer.com/article/10.1186/s13731-015-0018-4.

Course Title: ADVERTISING AND PERSONAL SELLING

OBJECTIVE:  To teach the basics of advertising and personal
selling as promotional tools in marketing and
to develop a customer oriented attitude for
designing advertising and personal selling
messages.
OUTCOMES:
No of No of
1. Identify communication objectives behind
Hours Credits
advertising and promotions;
2. Explain various advertising and media elements in
the advertising decisions;
3. Identify the ethical and legal issues of advertising;
4. Comprehend the importance and role of personal
selling;
5. Explain the process of personal selling.
Module I: Introduction to Advertising

Communication Process; Information Response Hierarchy Models- AIDA
Model & Hierarchy of Effects Model; Advertising: Importance, types and 15 1
objectives; DAGMAR Approach; Target audience selection- basis; Methods of
setting of Advertising Budget.
Module II: Advertising: Message and Media Decisions
Advertising Message-Advertising appeals; Elements of print and broadcast
15 1
advertising copy; Types of Advertising Media- strengths and limitations; Factors
influencing selection of advertising media; Media Scheduling.
Module III: Advertising Effectiveness and Institutional Framework
Rationale of measuring advertising effectiveness; Communication and Sales
Effect; Pre and Post- testing Techniques; Advertising Agency: Role, types and 15 1
selection. Ethical and legal aspects of advertising. Role of Advertising Standards
Council of India (ASCI).
Module IV: Introduction to Personal Selling
Concept of Personal Selling and Salesmanship; Qualities of a good salesperson.
Ethical conduct in selling. Types of salespersons; Role of Personal Selling in
CRM; AIDAS model of selling. Buying Motives.
15 1
Personal Selling Process
Prospecting, Pre-Approach; Approach; Presentation and Demonstration;
Handling of Objections; Closing the Sale; Follow-Up; Sales Reports and Sales
Audit.
1. Discuss various cases of entrepreneurship and distinguish between different entrepreneurial traits.
2. Analyze and interpret case study on business philosophy at Tata Group, Aditya Birla Group,
Reliance Industries Limited, and similar organisations.
3. Analyze and present the key initiatives of Government of India for promoting entrepreneurship in
the country for any one business area.
4. Develop a business idea and conduct a feasibility analysis of the same.
5. Participate in Business Plan Competition-designing a business plan proposal and
identifying alternative sources of raising finance for startup.

Suggested Readings:
Desai, V. (2009). Dynamics of Entrepreneurial Development and Management. Mumbai: Himalaya
Publishing House.
Dollinger, M. J. (2008). Entrepreneurship: Strategies and Resources. New Jersey: Prentice Hall.
Hisrich, R., Peters, M., & Shepherd, D. (2017). Entrepreneurship. New York: McGraw Hill
Education.
Rao, T. V., &Kuratko, D. F. (2012). Entrepreneurship: A South Asian Perspective. Boston: Cengage
Learning.
Yadav, V., &Goyal, P. (2015). User innovation and entrepreneurship: case studies from rural
India..Journal of Entrepreneurship & Innovation, 4(5). Retreived from
https://link.springer.com/article/10.1186/s13731-015-0018-4.

Course Title: ADVANCED FINANCIAL ACCOUNTING

OBJECTIVE:  To impart advanced knowledge on financial
accounting applicable in business enterprises of
special nature and on Government accounting
system.
OUTCOMES:
1. Use appropriate software for recording transactions
and preparing accounts under Hire Purchase and
Installment Purchase system;
2. Apply appropriate software to workout royalty No of No of
accounts; Hours Credits
3. Prepare accounts relating to consignment business;
4. Provide services to departmental stores in preparing
departmental accounts;
5. Guide business enterprises in preparing and
submitting insurance claim statement against business
losses;
6. Compare commercial accounting system with
Government accounting system;
7. Explain Government financial administration.
Module I: Accounting for Hire Purchase and Instalment Systems

Meaning, features, advantages and disadvantages of Hire Purchase and
Instalment Systems; Accounting for hire purchase and instalment transactions 15 1
including transactions of high value and small value, default and repossession
(manually and using appropriate accounting software).
Module II: Royalty and Consignment Accounts
(a) Royalty accounts: Meaning of Royalty, Minimum Rent and Short working.
Accounting Treatment and preparation of Royalty Account (manually and using
appropriate accounting software) including impact of Strikes & Lockouts,
excluding Sub-lease. 15 1
(b) Consignment Accounts: Meaning and Features of consignment business,
Difference between sale and consignment, Accounting treatments for
consignment transactions and preparation of accounts in the books of consignor
and consignee
Module III: Accounting for Partnership
Admission, Retirement and Dissolution of partnership firms including
insolvency; piecemeal distribution of assets; Amalgamation of partnership 15 1
firms; Conversion of partnership firm into a company and Sale to a company.
Concept of Limited Liability Partnership.
Module IV: Government Accounting
Meaning, features and Objectives of Government Accounting; difference
between Commercial Accounting and Government Accounting; General
Principles of Government Accounting; System of financial administration and 15 1
financial control in India; Accounts keeping of the Government; Classification
of Accounts – Consolidated Fund, Contingency Fund and Public Accounts;
Government Accounting Standards Advisory Board.

1. Use of appropriate software for recording transactions and preparing accounts under Hire Purchase
and Installment Purchase system and provide comparative data for decision making.
2. Prepare Royalty Accounts with appropriate software.
3. Visit a local departmental store to gain in-house knowledge on accounts keeping.
4. Fill up forms for (a) taking up insurance policy of a business enterprise against loss of stock and
loss of profit and (b) submission of claim against loss stock and loss of profit
5. Visit a Government office to get knowledge on the system of accounts keeping and prepare a
report.
Suggested Readings:
Anthony, R., Hawkins, D., & Merchant, K. A. (2010). Accounting: Text and Cases. New York:
McGraw-Hill Education.
Dam, B. B., &Gautam, H. C. (2019). Advanced Accounting. Gayatri Publications, Guwahati.
Jain, S. P., &Narang, K. L. (2016). Advanced Accountancy. New Delhi: Kalyani Publishers.
Horngren, C. T., Sundem, G. L., Elliott, J. A., &Philbrick, D. (2013). Introduction to Financial
Accounting. London: Pearson Education.
Godwin, N., Alderman, W., &Sanyal, D. (2016). Financial Accounting. Boston: Cengage Learning.
Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016). Advanced Accounts. Vol.-I. New Delhi: S.
Chand Publishing.
Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill Publishing Co. Ltd..

Course Title: FINANCIAL SERVICES

OBJECTIVE:  To provide learners an overview of financial
services in India.
OUTCOMES: 1. Explain the functions of merchant banking;
No of No of
2. Assess the credit rating process and methodology;
Hours Credits
3. Explain the use of hire purchase and leasing business;
4. Describe the functioning of mutual funds and venture
capital industries;
5. Explain factoring and forfaiting services.
Module I: Merchant Banking

Meaning; Merchant Banks and Commercial Banks; Services of Merchant
15 1
Banks; Regulation by SEBI; Merchant Banking in India. Underwriting:
Meaning and Nature of Underwriting; Underwriting of Capital Issues in India.
Module II: Meaning and Functions of Credit Rating; Significance of Credit
Rating; Credit Rating in India; Rating Process and Methodology; Credit Rating
Agencies in India; Limitations of Rating; Future of Credit Rating in India.
Factoring and Forfaiting 15 1
Factoring-Meaning; Modus Operandi; Terms and Conditions; Functions; Types
of Factoring; Factoring Vs. Discounting; Factoring in India; Forfaiting –
Definition, Working of Forfaiting; Factoring Vs. Forfaiting.
Module III: Hire-Purchase and Leasing
Conceptual Framework; Features; Hire-purchase and Credit Sale; Hire-purchase
and Installment Sale; Legal Framework; Taxation Aspects; Banks and Hire- 15 1
purchase Business; Bank Credit for Hire-purchase Business. Leasing and its
types. Financial Evaluation of Leasing.
Module IV Mutual Fund and Venture Capital Fund
Meaning and Classification of Mutual Funds; Organisation of the Funds;
Operation of the Funds; Net Asset Value; Mutual Funds in India; Regulation of 15 1
Mutual Funds in India. Venture Capital Financing: Alternative Investment
Funds.
1. Perform and assign credit rating of selected debt instruments.
2. Assess the performance of selected index funds.
3. Study and prepare the report on the development in factoring activities in India in the last ten years.
Suggested Readings:
Khan, M. Y. (2005). Financial Services. New Delhi: Tata McGraw Hill Education.
Gordon E. and Natarajan K. (2019). Financial Markets and Services. New Delhi: Himalaya
Publishing House.
Shanmugham, R. (2016). Financial Services. New Delhi: Wiley India
Machiraju, H. R. (2010). Indian Financial System. New Delhi: Vikas Publishing House.
Wright, M., Watkins, T, &Ennew, C. (2010). Marketing of Financial Services. Abingdon: Routledge.

Course Title: AUDITING

OBJECTIVE:  To provide knowledge of auditing principles,
procedures, and techniques in accordance with current
legal requirements in India.
OUTCOMES: 1. Analyse and interpret the qualitative features of information
provided in the Financial Statements of a company;
No of No of
2. Analyse and interpret the contents of corporate annual
Hours Credits
report and auditor’s report to understand the true and fair
financial position of a company;
3. Compute and analyse accounting ratios of a company;
4. Conduct fund flow and working capital analysis;
5. Conduct cash flow analysis using cash flow reporting
software.
Unit 1: Auditing Concepts

Meaning and nature of auditing; Objectives, advantages and limitations of
auditing; Relationship of auditing with other disciplines; Classification of Audit;
Errors and Frauds and Auditor’s duty. Ethical principles and concept of
15 1
auditor’s independence. Code of conduct & value system for auditors.
Development of Audit Plan and Programme, Delegation and supervision of
audit work;
Unit 2: Audit Documentation and Audit Evidence

Concept of Audit Documentation; Nature & Purpose of Audit Documentation;
Form, Content & Extent of Audit Documentation; Audit File; Audit evidence;
Sufficiency and Appropriateness of Audit evidence; Audit procedures for 15 1
obtaining audit evidence; Types of Audit evidence; Sources of audit evidence;
Relevance and Reliability of audit evidence.
Unit 3: Internal Control, Internal Check, and Audit Sampling

Meaning and objectives; Features of a good internal control system; internal
control questionnaire; internal control checklist; tests of control; Internal
Control and IT Environment, concept of materiality and audit risk. Concept of
15 1
internal audit; Test checking, audit sampling and sampling methods.
Vouching and Verification
Vouching – Meaning and objectives; Procedure of Vouching; Vouching of Cash
Book and Bank details; Verification of Assets and Liabilities.
Unit 4: Audit of Companies and Special Areas of Audit
Audit of Limited Companies under the Companies Act, 2013: Qualifications
and disqualifications, Appointment, Rotation, Removal, Remuneration, Rights
and Duties of auditor; Auditor’s Report- Contents and Types; Audit attestation
and certification. Liabilities of Statutory Auditors. Overview of Auditing 15 1
Standards. Cost audit, Tax audit, Management audit, Performance audit, Social
audit, 10Environmental audit, Audit of Banking Companies, Insurance
Companies and Not for profit organisations like educational institutions, club,
charitable organisation.
Practical exercises:
1. Prepare Audit Programme for conducting audit of receipts of a school/charitable institution.

2. Identify and verify any five-documentary evidences in connection with sales, purchases of

goods/machineries, payment of expenses and liabilities.

3. Prepare internal control questionnaire and internal control checklist for audit of an
organisation/business firm.
4. Perform internal control under computerized audit environment using Audit Expert Systems.
5. Perform vouching of cash book of college/learner functions, small business firms, club etc. to gain
a practical knowledge.
6. Collect audit evidence for verification of property, plant, and equipment.
7. Perform dummy audit of a club, college, and a small business firm.
Note:
(i) Where necessary Standard on Auditing and Statements on Auditing Practice issued by the ICAI
shall be referred.
(ii) learners shall be provided with corporate annual reports along with audit report so that
they can get an idea of the format and contents.
Suggested Readings:
Ainapure, V., &Ainapure, M. (2009). Auditing & Assurance. Delhi: PHI Learning.
Aruna, J. (2016). Auditing. Delhi: Taxmann Publication.
Kumar, R., & Sharma, V. (2015). Auditing Principles and Practice. Delhi: PHI Learning.
Garg, P. (2019). Auditing & Assurance. Delhi: Taxmann Publication.
Singh A. K., & Gupta, L. (2011). Auditing Theory and Practice. Galgotia Publishing
Kamal, G. (1987). Contemporary Auditing. Delhi: Tata Mcgraw Hill Publishing Company.
Tandon, B. N., Sudharsnam, S., &Sundharabahu, S. (2013). A Hand book on Practical Auditing. New

COURSE TITLE: GOODS & SERVICES TAX (GST) AND CUSTOMS LAW
COURSE CODE: BCOM3601 COURSE CREDIT: 4
OBJECTIVE  To provide understanding about salient
features of GST law and implications of its
various provisions for different classes of
NO. OF NO. OF
suppliers.
HOURS CREDIT
It also aims to provide an understanding of
compliances and procedures laid down in GST law
and to provide the understanding about significant
provisions of the customs law.
LEARNING After the completion of the course, the learners will
OUTCOMES be able to:
1. Explain concept, need, and utility of indirect taxes
and understand and analyse the taxable event, i.e.,
supply under GST;
2. Describe the provisions relating to levy of GST;
3. Identify exemptions for different types of goods
15 1
and services and examine the various provisions of
input tax credit;
4. Analyze provisions regarding penalties and interest
and to prepare and file GST return on-line;
5. Understand the significant provisions of the
customs law.
Unit 1: Basic Concepts

Concept and features of Indirect Taxes, Difference between Direct and
Indirect Taxes, Concept of GST, Relevant Definitions under GST law,
15 1
Constitutional aspects of GST. GST Council: Constitution, Structure and
functioning.
Unit 2: Concept of supply and Levy of GST

Concept of supply including composite and mixed supply, Place, Time and
Value of taxable supply, Significance of consideration.
Basis of Charge of GST, Inter-State Supply, Intra-state supply, GST rates
15 1
notified for supply of various goods and services, Reverse charge mechanism,
Composition levy, Exemptions from GST, Power to grant exemptions,
Exempted goods under exemption notifications, Exempted services under
exemption notifications, Input tax credit.
Unit 3: Procedures under GST
Registration under GST law, Tax invoice credit and debit notes, Different GST
returns, Electronic liability Ledger, Electronic credit Ledger, Electronic cash
ledger, Different assessment under GST, Interest applicable under GST 15 1
(Period), Penalty under GST, Various provisions regarding e-way bill in GST,
Mechanism of Tax Deducted at Source (TDS) and tax collected at source
(TCS), Audit under GST.
Unit 4: Customs Law
Custom Law: Concepts; Territorial waters; High seas; Levy of customs duty,
Types of custom duties; Valuation; Baggage rules & exemptions.
Practical Exercise:
Learners are required to:
1. Fill up online application for registration under GST for hypothetical firm.

2. Fill up online various forms of GST Returns for hypothetical firm.

3. Prepare e-Way bill for hypothetical firm.
4. Practical problems on computation of input tax under reverse charge for hypothetical firm.
5. Practical problems on payment of tax and interest, if any, for hypothetical firm
Suggested Readings
Singhania, V. K., &Singhania, M. (2020). Student’s Guide to Income Tax Including GST. New Delhi:
Taxmann Publication.
Singhania, V. K., &Singhania, K. (2020). Direct Taxes: Law & Practice. New Delhi: Taxmann
Publication.
Ahuja, G., & Gupta, R. (2020). Direct Taxes Ready Reckoner. New Delhi: Wolters Kluwer India
Private Limited.
The ICAI Study Material for Final Course Group-II, Paper-8: Indirect Tax Laws [Module 1, 2, 3 and
4]

COURSE TITLE: INVESTMENT MANAGEMENT

COURSE CODE: DSE37807 COURSE CREDIT: 4

OBJECTIVE  To familiarize learners with different aspects of
investment management and risks, introduce
them to the framework of their analysis and
valuation and highlight the process of portfolio
management.
LEARNING After completion of this course, learners will be able to:

NO. OF NO. OF
OUTCOMES
HOURS CREDIT
1. Explain the basics of investment management and
different investment avenues available;
2. Analyze components of risk and to measure the same;
3. Assess the value of bonds and the role of credit rating
agencies;
4. Apply the techniques to manage the risk;
5. Advise how to invest in mutual funds.
Unit 1: Introduction
Investment management- concept and need; Investment Process; Avenues for
investment- features and classes; Security and Portfolio- concept and features;
Difference between investment, speculation, and gambling; Meaning of 15 1
Security Analysis; Primary and Secondary Market. International Investment-
concept, challenges, and opportunities.
Unit 2: Risks and Equity Valuation Models

Risk- concept, elements, types (systematic and unsystematic); Measurement of
risk; Risk and Return Analysis- individual security and portfolio; Security
Pricing; Factors influencing valuation of securities; Security Pricing Models-
15 1
Capital Asset Pricing Model, Constant growth model, Dividend capitalization
Model, Earning Capitalization Model, P/E Ratio Model and Whitbeck-Kishor
Model.
Unit 3: Debt Instruments and Valuation

Bonds & Debentures- meaning, types and features; Public Deposits, Public
Sector Bonds, Risk in bond market; Calculation of Return on Bond and
15 1
debentures- Yields on bonds, yield to maturity; Bond Valuation Theories;
Sovereign Debt; Credit Rating; Scenario of Indian Debt Market.
Unit 4: Portfolio Management , Mutual Fund and Derivatives

Portfolio Management- Concept, Need, Dimensions, and Theories; Condition
of Certainty; Opportunity Set with Uncertainty; Measurement of Portfolio
Risk; Ways to Minimize Risk; Diversification-Markowitz Theory; Return on
15 1
Portfolio Risk and Return; Regression Equation- Alpha, Beta, and Rho.
Mutual Fund- concept and types; Offshore Fund, , Performance Evaluation;
Derivatives- concept, types, and purpose.

1. Practice the concepts of Unit 3, 4, and 5 through spreadsheets and other relevant software.
2. Perform valuation of selected debt and equity instruments.
3. Prepare artificial mutual fund portfolio.
4. Perform performance evaluation of selected mutual funds.
Suggested Readings:
Avadhani, V. A. (2019). Security Analysis & Portfolio Management. Mumbai: Himalaya Publishing
House.
Bhalla, V. K. (2008). Investment Management, Security Analysis and Portfolio Management. New
Delhi:
S. Chand Publishing.
Chandra, P. (2008). Investment Analysis & Portfolio Management. New Delhi: Tata McGraw Hill
Education.
Khatri, D. K. (2012). Investment Management and Security Analysis. New Delhi: Trinity Press Pvt.
Ltd.
Kevin, S. (2015). Security Analysis and Portfolio Management. New Delhi: PHI Learning.
Ranganatham M., &Madhumathi R. (2nd Edition) Security Analysis and Portfolio Management.
Noida: Pearson (India) Education
Pandian, P. (2012). Security Analysis and Portfolio Management. New Delhi: Vikas Publishing
House.

Course Title: CONSUMER AFFAIRS & SOVEREIGNTY

OBJECTIVE:  To familiarize the learners with their rights and
responsibilities of a consumer and the procedure to
redress consumer complaints.
 The learner should be able to comprehend the business
firms’ interface with consumers and the related
regulatory and business environment..
OUTCOMES:
1. Explain the concept of consumer, consumer buying process, No of No of
consumer dissatisfaction and consumer markets and their Hours Credits
related formats;
2. Explain consumer rights and various standards for consumer
protection in India;
3. Discuss the consumer protection available under various
laws;
4. Analyze the role of industry regulators in consumer
protection;
5. Learn about various issues related to consumer affairs
Concept of Consumer, Consumer buying process and Post-Purchase behaviour,
Factors affecting voicing of consumer grievances, Alternatives available to
Dissatisfied Consumers: Private action and Public Action; Conciliation and
15 1
Intermediation for out-of-court Redressal.
Consumer Markets, E-Commerce with reference to Indian Market, Concept of
Price in Retail and Wholesale, Maximum Retail Price (MRP), Fair Price, GST,
labelling and packaging and relevant laws, Legal Metrology.
Unit 2: Consumer Protection in India
Consumer rights and UN Guidelines on consumer protection, Consumer goods,
defect in goods, spurious goods and services, service, deficiency in service,
unfair trade practice, restrictive trade practice.
15 1
Voluntary and Mandatory standards; Indian Standards Mark (ISI), Ag-mark,
Hallmarking, Banking Ombudsman; Insurance Ombudsman;
Telecommunication: TRAI; Food Products: FSSAI; Advertising Standard
Council of India; Real Estate Regulatory Authority.
Unit 3: Consumer Protection Law
Organisational set-up under the Consumer Protection Act 2019: Advisory
Bodies: Consumer Protection Councils at the Central, State and District Levels;
15 1
Adjudicatory Bodies: District Forums, State Commissions, National
Commission: Their Composition, Powers, and Jurisdiction .Consumer
Grievance Redressal under the BIS Act, 2016; ISO 10000 suite..
Unit 4: Role of Industry Regulators in Consumer Protection
i. Banking: RBI and Banking Ombudsman
ii. Insurance: IRDA and Insurance Ombudsman
iii. Telecommunication: TRAI 15 1
iv. Food Products: FSSAI
v. Electricity Supply: Electricity Regulatory Commission
vi. Real Estate Regulatory Authority

Practical exercises:
Analyse leading Cases decided under Consumer Protection law by Supreme Court/National
Commission: Medical Negligence; Banking; Insurance; Housing & Real Estate; Electricity
and Telecom Services; Education; Defective Products; Unfair Trade Practices.
Suggested Readings:
Khanna, S. R., Hanspal, S., Kapoor, S., &Awasthi, H. K. (2007). Consumer Affairs. Hyderabad:
Orient Blackswan.
Choudhary, R. N. P. (2005). Consumer Protection Law Provisions and Procedure. New Delhi: Deep
& Deep Publications Pvt. Ltd.
Ganesan, G., &Sumathy, M. (2012). Globalisation and Consumerism: Issues and Challenges. New
Delhi: Regal Publications.
Girimaji, P. (1999). Consumer Right for Everyone. New Delhi: Penguin Books India.
Kapoor, S. (2019). Consumer Affairs and Customer Care. Delhi: Galgotia Publishing Company.
Lerner, A. P. (1972). The Economics and Politics of Consumer Sovereignty. The American Economic
Review, 62(1), 258-266.
Misra, S. &Chadah, S. (2012). Consumer Protection in India: Issues and Concerns. New Delhi:
Indian Institute of Public Administration.
Rajyalaxmi, R. (2012). Consumer is King. Prayagraj: Uttar Pradesh: Universal Law Publishing
Company.
Persky, J. (1993). Consumer Sovereignty and the Discipline of the Market. Revue Européenne Des
Sciences Sociales, 31(96), 13-28.
The Consumer Protection Act, 1986 and its later versions.

Course Title: Human Resource Management


OBJECTIVE 1. Importance and function of HR department.
2. Process of recruitment and selection.
3. Different training methods used for employees.
4. Wage determination and welfare activities for
employees.
OUTCOMES 1. Understand HRM and its objectives and identify its
importance and functions in present scenario.
NO. OF NO. OF
2. Explain manpower planning and personnel policies.
HOURS CREDITS
3. List the factors affecting recruitment and sources of
recruitment.
4. State the objectives of promotion, demotion and transfer.
5. Describe the basic concepts of different training and
development methods used for employees.
6. Understand concept of career planning and counseling.
7. Distinguish between performance appraisal techniques.
8. Identify wage determination & incentive plan and also
different welfare activities for employees.
Unit 1: Introduction to Human Resource Management
Concept and functions; Role, status and competencies of HR manager; HR
policies; Evolution of HRM; Emerging challenges of human resource
15 1
management - Workforce diversity, empowerment, downsizing, VRS, work
life balance.
Unit 2: Acquisition of Human Resource And its Training and

Development
Human resource planning- Quantitative and qualitative dimensions; Job
analysis – Job description and job specification; Recruitment – concept and
sources; Selection – concept and process; Test and interview;Placement,
induction and socialization; Retention.
15 1
Concept and importance; Role specific and competency-based training;
Training and development methods – Apprenticeship, understudy, job
rotation, vestibule training, case study, role playing, sensitivity training, In-
basket, management games, conferences and seminars, coaching and
mentoring, management development programmers; Training process
outsourcing.
Unit 3: Performance Appraisal and Compensation Management
Performance appraisal- Nature, objectives and process; Performance

management; Methods of performance appraisal; Potential appraisal;
Employee counseling; Job changes - Transfers and promotions.
15 1
Compensation - Concept and policies, Base and supplementary
compensation; Individual, group and organization incentive plans; Fringe
benefits; Performance linked compensation; Employee stock option; Pay
band compensation system; Job evaluation.
Unit 4: Maintenance of employees and Emerging Horizons of HRM

15 1
Employee health and safety; Employee welfare; Social security (excluding

legal provisions); Employer-employee relations. Employee code of conduct.

Grievance handling and redressal; Industrial disputes: Causes and settlement
machinery; e-HRM; Human Resource Information System (HRIS) and e-
HRM; Impact of HRM practices on organizational performance; HR Audit,
Contemporary issues in human resource management-emerging job
opportunities.
Practical Exercise:
1. Participate in simulation activity on Work Life Balance in class and prepare a report of their
analysis.
2. Draft an HR policy to combat work life issues assuming themselves as an HR manager.
3. Develop a human resource plan for a select organisation.
4. Conduct job analysis for any two positions in a select organisation and present the report of the
same
5. Design an induction programme and perform role play for select organisations.
6. Develop case study on applicability and use of different kinds of training and development
strategies by various companies in real life scenarios.
7. Participate in role play on employee counselling.
8. Draft incentive schemes for different job roles in their organisation.
9. Draft a policy on grievance redressal to be implemented in a select organisation.
10. Draft a policy on employee health, safety, welfare and their social security to be implemented in
their organisation.
Suggested Readings:
Satrapi, K. (2007). Human Resource Management. New Delhi: Tata McGraw-Hill.
Chhabra, T. N. (2004). Human Resource Management. Delhi: DhanpatRai&Co.
Gupta, C. B. (2018). Human Resource Management. Delhi: Sultan Chand & Sons.
Decenzo, D. A., & Robbins, S. P. (2009). Fundamentals of Human Resource Management. New
Jersey: Wiley.
Dessler, G., &Varkkey, B. (2011). Human Resource Management. New Delhi: Pearson Education.
Mondy, A. W., &Noe, R. M. (1999). Human Resource Management. London: Pearson.
French, W. L. (1994). Human Resource Management. Boston: Houghton Mifflin.
Rao, V. S. P. (2002). Human Resource Management: Text and Cases. Delhi: Excel Books.

Course Title: BUSINESS RESEARCH METHODS AND PROJECT WORK


OBJECTIVE  To inculcate research aptitude among the
learners and to enable them to prepare
project report based on empirical data.
OUTCOMES 1. Outline the significance of Research and
Research Methodology and to analyze the problems
in conducting social science research in India; NO. OF NO. OF
2. Formulate Research Problem and Research HOURS CREDITS
Design;
3. Determine the sample size in consonance with
the research problem and research design;
4. Collect and tabulate required primary and
secondary data for analysis;
5. Prepare a report on the basis of collected data.
Concept, objectives and significance of Research; Approaches and types of
15 1
Research; Research and Research Methodology; Research Process; Criteria
of Good Research; Problems in conducting social science research in India.
Unit 2: Research Design
Defining the Research Problem and Research Design; Components, selection
and formulation of Research Problem related to economics, commerce and 15 1
business; meaning and need of Literature Review; Meaning of Research
Design, Features of a good research design; types of Research Design.
Unit 3: Sampling Design
Meaning of Census and Sample; Meaning, need, significance and principle of
15 1
sampling; Essentials of a good sampling; Methods of sampling;
Determination of sample size.
Unit 4: Data Collection
Types of data; Methods of collection of primary data: Collection of
Secondary Data; Use of computer and internet in collection of data;
limitation of primary and secondary data. Tabulation of data for analysis. 15 1
Report Writing
Types of Research Report: Qualities of good report, steps in report writing,
format of report, presentation style.
Project Work
There shall be a supervisor for the learners who will guide the learners to (i) select a topic from the
area of economics, commerce and business, (ii) design the research project, (iii) collect and analyze
data and (iv) write the report.
The number of learners to be allotted against one supervisor and the selection of the examiner for the
project report will be determined as per the norms of the individual Universities.
For the viva-voce examination, an expert shall be engaged who shall be a senior teacher from a
college other than the college in which the learner is studying.
5. Design an induction programme and perform role play for select organisations.
Suggested Readings:
Madan, P., Paliwal, V., & Bhardwaj, R. (2012). Research Methodology-Methods & Techniques. New
Delhi: New Age International Publishers.
Kothari, B. L. (2007). Research Methodology: Tools and Techniques. Jaipur: ABD Publishers.
Borse, M. N. (2012). Research Methodology—Modern, Methods & New Techniques. Jaipur: Shree
Niwas Publishers.

Rao, K. V. (1994). Research Methodology in Commerce and Management. Noida, Uttar Pradesh:
Sterling Publishers Private Limited.
Sharma, R. D., &Chahal, H. (2006). Research Methodology in Commerce and Management. New
Delhi: Anmol Publications.

COURSE TITLE: INTERNATIONAL BUSINESS

OBJECTIVE  To introduce learners to the international business,
trading and financial environment.
 learners are also expected to understand the basic
features of the foreign exchange market and types
of exchange rates. T
 he course also creates awareness about emerging
issues such as outsourcing and environmental
sustainability in the context of international
business.
LEARNING After completing the course, the learners will be able to:
OUTCOMES
1. Explain the process of globalization, its impact on the
evolution and growth of international business and to
appreciate the changing dynamics of the diverse
international business environment (including various NO. OF NO. OF
modes of entry); HOURS CREDIT
2. Evaluate the theoretical dimensions of international
trade and intervention measures adopted, appreciate the
significance of different forms of regional economic
integration and explain the concept of Balance of payment
account and its components;
3. Explain the significance of different forms of regional
economic integration and to appreciate the role played by
various international economic organisations such as the
WTO, UNCTAD, IMF, and World Bank;
4. Assess international financial environment, and basic
features of the foreign exchange market – its
characteristics and determinants;
5. Examine the concept and form of foreign direct
investment, and to create awareness about emerging issues
in international business such as outsourcing and
ecological issues.
Unit 1: Introduction to International Business

International Business: Meaning Nature Scope and Importance of International
Business. International business contrasted with domestic businesses –
complexities of international business; Internationalization stages and
15 1
orientations; Modes of entry into International businesses. International
Business Environment: Economic, demographic, cultural and political-legal
environment. Globalization and its growing importance in the world economy,
Impact of Globalization.
Unit 2: International Trade
Theories of International trade - Absolute advantage theory, Comparative
advantage theory, The Heckscher–Ohlin theory of trade, New trade theory;
15 1
Tariff and Non-Tariff Barriers. BOP- Balance of payment account and its
components.
Unit 3: Regional Economic Integration & Cooperation

Forms of regional integration; Integration efforts amongst countries in Europe, 15 1
North America and Asia: EU, NAFTA and SAARC; Cost and benefits of

regional economic integration. International Economic Organizations: WTO,

UNCTAD, World Bank, and IMF.
Unit 4: International Financial Environment and Foreign Direct

Investment
Foreign exchange rate meaning and nature, Types of exchange rate systems –
fixed and floating, soft peg, crawling peg, free float, managed float; Foreign
exchange risk and exposure. Spot market, spot rate quotations, bid-ask
spreads, trading in spot markets, cross exchange rates, forward markets,
forward rate, long and short forward positions, forwards premium and 15 1
discount; Arbitrage, Hedging and Speculation.
Exchange rate Determination: Types of Exchange rates, Factors affecting
exchange rate- relative inflation rates, interest rates, relative interest rates,
relative income levels, government controls, expectations.
FDI – Reason for FDI. FDI in India.
1. Identify entry modes of various companies into international business and carry out SWOT
analysis for each company.
2. Analyze various regional economic integrations and their impact on Indian business
environment.
3. Collect data to assess trends in foreign direct investment flows in India and draw a comparative
with other emerging economies.
Suggested Readings:
Bennett, R. (2012). International Business. London: Pearson Education.
Charles, W. L. H., & Jain, A. K. (2008). International Business, New York: McGraw Hill Education.
Czinkota, M. R., Ronkainen, I. A., & Moffett, M. H. (1998). International Business. Nashville:
Southwestern Publishing Group.
Daniels, J. D., Radenbaugh, L. H., Sullivan, D. P., &Salwan, P. (2016). International Business.
London: Pearson Education.
Griffin, R. W., &Pustay, M. W. (2002). International Business-A Managerial Perspective. New
Jersey: Prentice Hall.
Menipaz, E., &Menipaz A. (2011). International Business: Theory and Practice. New Delhi. Sage

COURSE TITLE: BUSINESS ETHICS AND HUMAN VALUES

COURSE To familiarize students with: NO. OF NO. OF

OBJECTIVE  To develop in learners an understanding of the HOURS CREDIT
concept of Business Ethics & Human Values and its
application in business decision making using
sustainable business practices.
LEARNING After completion of this course, learners will be able to:

OUTCOMES
1. Design Code of Ethics for an organization;
2. Discuss Ethical Performance of an organization;
3. Describe and distinguish between various types of values;
4. Discuss issues related to whistle blowing and other moral
issues;
5. Measure the level of participation of select
companies/organizations related to Social Responsibility.
Business Ethics: Meaning, Importance; Business Ethics in Different
Organizational contexts; Sustainability: A Goal for Business Ethics;
Approaches and Practices of Business Ethics; Ethical Decision Making and 15 1
Decision-Making Process, Relevance of Ethics and Values in Business; Codes
of Ethics; Ethical Behavior of Manager. Ethical theories: Normative and
descriptive ethical theories.
Unit 2: Business Ethics Management
Management process and ethics, Ethos of Vedanta in management,
Hierarchism as an organizational value, Business Ethics & Cultural Ethos; role
of various agencies in ensuring ethics in corporation; Setting standards of 15 1
ethical Behavior; Managing stakeholder relations; Assessing ethical
performance; Organizing for Business Ethics Management.
Unit 3: Human Values & Business and Moral Issues in Business

Meaning of Human Values; Formation of Values: Socialization; Types of
Values: Societal Values, Aesthetic Values, Organizational Values, Spiritual
Values; Value Crisis in Management; concept of knowledge management and
wisdom management, wisdom-based management. Concept of Karma and its 15 1
kinds: Karma Yoga, Nishkam Karma, and Sakam Karma.
Implications of moral issues in different functional areas of business (finance,
HR, and marketing). Whistle blowing; Marketing truth and advertising:
Manipulation and coercion, Allocation of moral responsibility in advertising;
Unit 4: Corporate Social Responsibility (CSR)
Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate
Social Responsibility; Relationship of CSR with Corporate Sustainability;
CSR and Business Ethics, CSR and Corporate Governance; CSR provisions
15 1
under the Companies Act 2013; CSR Committee; CSR Models, Codes, and
Standards on CSR. ISO 26000 Social Responsibility- definition, principles,
scope, benefits, certification.
Practical Exercises: The learners are required to:
1. Participate in discussion of decision-making situations by presenting scenarios;

2. Design code of ethics for a selected organisation.
3. Assess ethical performance of a selected organisation.
4. Prepare a questionnaire to measure the importance of different types of values.

5. Analyze, interpret and present key learnings of the case study on Whistle Blowing- Infosys Case.
6. Measure the level of participation of a select company/organisation/group of individuals regarding
Social Responsibility.
Suggested Readings:
Banerjee, S. B. (2007). Corporate Social Responsibility: The Good, The Bad and The Ugly.
Cheltenham: Edward Elgar Publishing.
Kumar, S. (2010). Corporate Governance. Oxford, England: Oxford University Press.
Monks, R. A. G., &Minow, N. (2011). Corporate Governance, New Jersey: John Wiley and Sons.
Sherlekar, S. A. (2009). Ethics in Management. New Delhi: Himalaya Publishing House.
Vveinhardt, J., &Gulbovaite, E. (2015). Expert evaluation of diagnostic instrument for personal and
organizational value congruence. Journal of Business Ethics, 136(3), 481–501.
Werther, W. B., & Chandler, D. B. (2011). Strategic corporate social responsibility. California: Sage
Publications Inc.

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BCom (Honours) Program School of Management, BBD University

Babu Banarasi Das University

Bachelor of Commerce (Honours)

Page 1 of 116 Effective from 1stJuly, 2021

Course Curriculum of Bachelor of Commerce (Hons.)

Effective from 1stJuly, 2021

Approved by Board of Studies of School of Management on 17 June 2021

Page 2 of 116 Effective from 1stJuly, 2021

RESEARCH PROJECT REPORT:

Page 3 of 116 Effective from 1stJuly, 2021

60% or equivalent in plus 2 or equivalent. 5% relaxation for SC/ST students

ASSESSMENT AND EVALUATION OFCOURSES:

Assessment and evaluation of courses will be as per BBD University guidelines.

Page 4 of 116 Effective from 1stJuly, 2021

Programme Outcomes (POs) of B.COM (Honours)

Management Knowledge: Students will acquire adequate understanding

Communication: To impart knowledge to the students towards Business

PO8 Technology Orientation: To develop competency in the use of technology

Programme Specific Outcomes (PSOs) of B.COM (Honours)

Page 5 of 116 Effective from 1stJuly, 2021

Babu Banarasi Das University, Lucknow

Bcom (H) (Program Code: 78)

Proposed PO MATRIX FOR ALL COURSES

Page 6 of 116 Effective from 1stJuly, 2021

Page 7 of 116 Effective from 1stJuly, 2021

Page 8 of 116 Effective from 1stJuly, 2021

Page 9 of 116 Effective from 1stJuly, 2021

B.COM. (H) PROGRAMME

* The Syllabus will be offered by School of Basic Sciences

One Generic Elective (GE-1) can be opted from

Page 10 of 116 Effective from 1stJuly, 2021

One Generic Elective (GE-2) can be opted from

Page 11 of 116 Effective from 1stJuly, 2021

One Generic Elective (GE-3) can be opted from

One Skill Enhancement Course (SEC-1) can be opted from

Page 12 of 116 Effective from 1stJuly, 2021

One Generic Elective (GE-4) can be opted from

One Skill Enhancement Course (SEC-2) can be opted from

Page 13 of 116 Effective from 1stJuly, 2021

One Discipline Specific Enhancement Course (DSE-1) can be opted from

One Discipline Specific Enhancement Course (DSE-2) can be opted from

Page 14 of 116 Effective from 1stJuly, 2021

** The Open Elective (OE) will be offered by other schools

One Discipline Specific Enhancement Course (DSE-3) can be opted from

One Discipline Specific Enhancement Course (DSE-4) can be opted from

Page 15 of 116 Effective from 1stJuly, 2021

BACHELOR OF COMMERCE (HONOURS)

Course Title: FINANCIAL ACCOUNTING

COURSE To familiarize students with:

Module:(a) Theoretical Framework

i. Accounting as an information system, the users of financial accounting

ii. Financial accounting principles: Meaning and need; Generally Accepted

Page 16 of 116 Effective from 1stJuly, 2021

Module II: Computerized Accounting Systems

The nature of Depreciation. Accounting concept of depreciation. Factors in

Module IV: Financial Statements of Sole Proprietorship and

Page 17 of 116 Effective from 1stJuly, 2021

Page 18 of 116 Effective from 1stJuly, 2021

Course Title: BUSINESS LAW