School of Business & Commerce - Manipal University Jaipur

MANIPAL UNIVERSITY JAIPUR School of Business & Commerce

Department of Commerce for B.Com.(Pass)

Program Outcome and Program Specific Outcomes

B.Com.(Pass) A.Y. 2018-19

_____________________________________________________________________________________________

__

PROGRAM OUTCOMES -

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions,

checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions

(intellectual, organizational, and personal) from different perspectives.

[PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in

English and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and

technology.

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and

the ability to act with an informed awareness of issues and participate in civic life through volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your

decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable

development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in

the broadest context socio technological changes

PROGRAM SPECIFIC OUTCOMES FOR B.COM.(PASS)-

[PSO1]: To understand concept, theories and operation of business using appropriate supportive technologies.

[PSO2]: To Prepare, analyse and interpret business problems and draw appropriate conclusions.

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving real-

world business problems

[PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

Program Articulation Matrix (2017-18)

Semester Course

code

CORRELATION WITH PROGRAM OUTCOMES CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PSO 1 PSO

2

PSO

3

PSO

4

I

Semester

CM1101 2 2 2 3 - 3

CM1104. 3 1 2 2 2 2 3 3 2

CM1105 2 2 3 2 1 2 3 3 2 2 2

MA1102 3 2 2 2 2 2

EN1112 2 1 2 1 2 3 2 2 3

CY1120 3 3 1 3 3 3 3 2

CS1102 2 3 2 3 2 2 3 3 3 3

II

Semester

CM 1206 1 2 1 2 2 2 1 2 2 3

CM1207 3 3 2 2 2 1 2 2 3 2 3

CM1208 2 3 3 1 2 3 3 3 2 3 2

CM1206. 1 2 2 1 2 2 2 2 2 2 2

CM1209. 1 2 2 2 2 2 1 1

MA1202 3 2 2 2 2 2

HS 1101 3 2 2 2 3

EN 1213 3 3 2 1 2 3

III

Semester

CM1301 1 1 2 2 1 1 1 2 1 3

CM1303 2 1 2 2 2 2 1

CM1305. 2 2 2 3 3 2

CM1306 2 2 2 3 3 2

CM1308. 1 1 2 2 1 1 1 2 1 3

EN1316 1 3 1 4 1 2 1

MA1306. 3 2 3

IV

Semester

CM1401 3 3 1 2 2 2 2 3 2 3 2

CM1402 2 2 3

CM1405 2 2 3 1 2 2 2 2 2

CM1407 3 2 3 2 1 2

EN1416 3 3 3 3 1 2 3 3 3 3 2

V

Semester

CM1502 3 2 2 2 3

CM1504 2 2 2 3 3 2 3

CM1505 2 3 3 3 2 2

CM1508 3 2 1 2 2 1

CM1509 2 2 2 2 2 2 2 2

CM1510. 2 1 2 1 1 1 2 3

VI

Semester

CM1651 3 3 2 2 2 1 2 2 3 2 3

CM1653 3 2 2 3 2

CM 1655 1 0 1 2 0 0 2 1 2 2 2

CM 1656 3 2 1 1 0 0 2 3 2 2 1

CM 1658 2 0 2 2 0 0 2 2 0 2 2

CM1659 3 2 2 2 2 2 3 3 3 1

CM1660 2 3 2 3 1 2 3

CM1661 3 3 2 2 2 1 2 2 3 2 3

CM1667 1 2 2 1 2 2 2 2 2 2

CM1668 2 2 2 2

CM1669 2 2 3 2 3 3 3 2

CM1670 2 1 2 2 1 2 3 3 2 1

Average

2.21 2.06 2.03 1.85 1.63 1.80 2.21 2.19 2.28 2.18 2.11

A. Introduction: This course is offered by Department of Commerce as a compulsory course of B.Com. (Pass) Program

students, targeting students who wish to practice in industries or higher studies in the field of business & Commerce.

Almost every business organisation needs accountants to measure performance and provide information for decisions.

This course provide a clear understanding of how to prepare accounts and acquaint the students with the basic concepts

of Financial Accounting. It provides base to develop necessary skills among the students to combine accounting with

analysis. This course aims at developing the conceptual and regulatory framework of Accounting with its fundamental

knowledge and give students an insight about the record keeping, preparation of accounts and its analysis in any business

concern.

B. Course Outcomes: At the end of the course, students will be able to

[1101.1]. Describe the Conceptual and Regulatory Framework of Financial Accounting to students and making them

employable.

[1101.2]. Explain the process of recording the Accounting Transactions in different sets of books.

[1101.3]. Understand how to prepare final accounts for any business or non-profit making organisation with the

adjustments,

[1101.4]. Understand basic concepts of Depreciation accounting, Causes of Depreciation, Different methods of

Depreciation Accounting and its recording.

[1101.5]. Learn Accounting for Inventories and methods of inventory measurement.

[1101.6]. Understand concept of bank reconciliation statement and reasons for its preparation.

C. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our

ideas and decisions (intellectual, organizational, and personal) from different perspectives.

[PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic

media in English and in one Indian language, and make meaning of the world by connecting people, ideas,

books, media and technology.

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group

settings.

[PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national

development, and the ability to act with an informed awareness of issues and participate in civic life through

volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of

your decisions, and accept responsibility for them.


development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long

learning in the broadest context socio technological changes

[PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and effective

reports on business issues using appropriate supportive techniques, methods and technologies.

[PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem,

isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision making,

draw appropriate conclusions and implications for proposed solutions.

[PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional

business knowledge and technologies in solving real-world business problems.


Department of Commerce

Course Hand-out

FINANCIAL ACCOUNTING - I | CM1101 | 5 Credits | 4 1 0 5

Session: July -Dec.2018 | Faculty: Dr. Tanushree Sharma | Class: B.Com. I Sem.

[PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving

ethical issues that arise in business setups.

D. Assessment Plan:

Criteria Description Maximum Marks

Internal Assessment

(Summative)

Sessional Exam I 20

Sessional Exam II 20

Assignments 10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)

A minimum of 75% Attendance is required to be maintained by a student to be

qualified for taking up the End Semester examination. The allowance of 25%

includes all types of leaves including medical leaves.

Make up Assignments

(Formative)

Students who misses a class will have to report to the teacher about the absence.

A makeup assignment on the topic taught on the day of absence will be given

which has to be submitted within a week from the date of absence. No extensions

will be given on this. The attendance for that particular day of absence will be

marked blank, so that the student is not accounted for absence. These

assignments are limited to a maximum of 5 throughout the entire semester.

E. SYLLABUS

Contents:

Conceptual and Regulatory Framework - Users of accounts and the objectives and the qualitative characteristics

of financial statements; functions of financial and management accounts; purpose of accounting statements. Capital and

revenue; cash and profit; income, expenditure, assets and liabilities. Tangible and intangible assets. Historical cost

convention. Methods of asset valuation and their implications for profit measurement and the balance sheet. The

regulatory influence of company law and accounting standards. Accounting Systems - Meaning, Features, Objectives,

Process of Accounting; Book-keeping and accounting, Types of Accounts, Double entry system, Principles, Conventions,

Concepts of accounting. Indian Accounting Standards: meaning overview of accounting standards difference between IAS

& IFRS. Recording of Accounting Transactions - Journal, Subsidiary books: Cash book, sales book, Purchase book,

Petty Cash book, Ledger, Trial balance and Rectification of errors. Preparation of Final Accounts – Trading account,

profit and loss and balance sheet, statement of change in equity and manufacturing accounts. Depreciation accounting:

Meaning and Purpose-Causes of Depreciation-Different methods of Depreciation Accounting - Straight line method,

reducing balance method, annuity method, sinking fund method- Methods of Recording Depreciation in the books of

accounts, Change of Method of Depreciation-Accounting Aspects. Accounting for non-profit organizations and

professionals: Income and Expenditure Accounting, Receipt and payment Account. Account for Inventories –

meaning, methods of inventory measurement (LIFO, FIFO, Average Cost and Weighted Average Cost method). Bank

reconciliation statement: Introduction, Meaning-Cash Book and Pass Book- Causes for difference between Cash book

and Pass book-Purpose of bank re-conciliation.

TEXT BOOKS

T1:Maheshwari S.N.; Financial Accounting, Vikas Public House Pvt. Ltd, New Delhi, 2016.

T2:Grewal T. S., Double Entry Book Keeping System, Tata McGraw Hill Publication, New Delhi, 2013.

REFERENCE BOOKS

R1:CIMA Official Text.

R2:R. Narayanswami, Financial Accounting: A Managerial Perspective, PHI Learning, 2013.

R3:Bal R K & Ashutosh D, “Financial Accounting for Professional Students, S. Chand & Co. New Delhi, 2015.

R4:Shah P; Financial Accounting for Management, Oxford University Press, 2015.

Lecture Plan:

LE

C.

N

O.

TOPICS Mode

of

Delive

ry

Correspo

nding CO

Mode of

Assessing

the

Outcome

1 Introduction and Course Hand-out briefing Lectur

e &

Discus

sion

NA NA

2 Basics of Financial Accounting :- Meaning, A/c Process, Objectives, Users of

accounts

Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term I

End Term

3 Describe characteristics of financial statements, Explained purpose of accounting

statements

Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term I

End Term

4 Meaning and functions of financial and management accounts Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term I

End Term

5 Explain Capital and revenue items and its uses Lectur

e &

Discus

sion

1101.1 Mid Term I

End Term

6 Describe concept of cash and non-cash profit; income, expenditure, assets and

liabilities, Tangible and intangible assets

Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term I

End Term

7 Explained Book-keeping and accounting, Types of Accounts Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term I

End Term

8 Reviewed Types of Accounts, Double entry system and rules of debits and

credits

Lectur

e &

Discus

sion

1101.1 Assignment

End Term

9 Give Various Accounting Principles, Conventions and Concepts and its

application in accounting

Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term 1

End term

10 Indian Accounting Standards: meaning overview of accounting standards Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term 1

End Term

11 Difference between IAS & IFRS and their correlation and Scope Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term 1

End Term

12 Discussed Major IAS and IFRS Lectur

e &

Discus

sion

1101.1 Assignment

Mid Term 1

13,

14

Recording of Accounting Transactions - Journal Lectur

e &

Discus

sion

1101.2 Assignment

Mid Term I

End Term

15-

20

Numerical on journals Lectur

e &

Discus

sion

1101.2 Assignment

Mid Term I

End Term

21,

22

Preparation of Various Subsidiary books: Cash book, sales book, Purchase book,

Petty Cash book

Lectur

e &

Discus

sion

1101.2 Assignment

Mid Term II

End Term

23 Preparation of Ledgers and its balancing Lectur

e & 1101.2 Assignment

Mid Term I

Discus

sion

24 Preparation of Trial balance with the help of Ledger Balances Lectur

e &

Discus

sion

1101.2 Assignment

Mid Term I

25 Types and Rectification of errors Lectur

e &

Proble

m

Solving

1101.2 Assignment

Mid Term I

End Term

26,

27

Numericals on Rectification of errors Lectur

e &

Discus

sion

1101.2 Assignment

Mid Term I

28,

29

Numericals on Rectification of errors Lectur

e &

Discus

sion

1101.2 Assignment

Mid Term II

End Term

30 Numericals on Rectification of errors Lectur

e &

Proble

m

Solving

1101.2 Assignment

Mid Term II

End Term

31 Numericals on Rectification of errors Lectur

e &

Proble

m

Solving

1101.2 Assignment

Mid-Term II

End Term

32 Preparation of Final Accounts – Trading account Lectur

e &

Proble

m

Solving

1101.3 Assignment

Mid-Term II

End Term

33 Preparation of Final Accounts – Profit and Loss Accounts Lectur

e &

Proble

m

Solving

on

1101.3 Assignment

Mid-Term II

End Term

34 Preparation of Final Accounts – Balance Sheet Lectur

e &

Proble

m

Solving

1101.3 Assignment \

Mid-Term II

End Term

35 Recap of previous session and Numerical of Preparation of Final Accounts Lectur

e &

Proble

m

Solving

1101.3 Assignment

Mid-Term II

End Term

36 Final accounts with adjustments 1101.3

37-

42

Numerical on Final accounts with adjustments Lectur

e &

Discus

sion

1101.3 Assignment

Mid-Term II

End Term

43 Depreciation accounting: Meaning and Purpose-Causes of Depreciation Lectur

e &

Proble

m

Solving

1101.4 Assignment

Mid-Term II

End Term

44-

46

Different methods of Depreciation Accounting - Straight line method, reducing

balance method, annuity method, sinking fund method

Lectur

e &

Discus

sion

1101.4 Assignment

Mid-Term II

End Term

47 Methods of Recording Depreciation in the books of accounts, Numerical on

Depreciation

Lectur

e &

Discus

sion

1101.4 Assignment

Mid-Term II

End Term

48 Numerical on Depreciation Lectur

e &

Discus

sion

1101.4 Assignment

Mid-Term II

End Term

49-

52

Numerical on Depreciation, Change of Method of Depreciation-Accounting

Aspects

Lectur

e &

Discus

sion

1101.4 Assignment

Mid-Term II

End Term

53 Accounting for non-profit organizations and professionals: Income and

Expenditure Accounts

Lectur

e &

Discus

sion

1101.3 Assignment

End Term

54 Receipt and payment Accounts and Statement of Affairs

Lectur

e &

Discus

sion

1101.3 Assignment

End Term

55 Numerical on Accounting for non-profit organizations

Lectur

e &

Discus

sion

1101.3 Assignment

End Term

56 Account for Inventories – Methods of inventory measurement (LIFO, FIFO, Average Cost and

Weighted Average Cost method)

Lectur

e &

Discus

sion

1101.5 Assignment

End Term

57 Numerical on Methods of inventory measurement

Lectur

e &

Discus

sion

1101.5 Assignment

End Term

58 Bank reconciliation statement: Introduction, Meaning-Cash Book and Pass

Book- Causes for difference between Cash book and Pass book, Purpose of

bank re-conciliation

Lectur

e &

Discus

sion

1101.6 Assignment

End Term

59-

61

Numerical on Bank reconciliation statement

Lectur

e &

Discus

sion

1101.6 Assignment

End Term

F. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT

CORRELATION WITH PROGRAM

OUTCOMES

CORRELATION

WITH PROGRAM

SPECIFIC

OUTCOMES

PO

1

PO 2 PO

3

PO

4

PO

5

PO

6

PO

7

PS

O

1

PS

O

2

PS

O

3

PS

O

4

CM

1101.1

Describe the Conceptual and

Regulatory Framework of

Financial Accounting to

students and making them

employable.

2 3 3

CM

1101.2

Explain the process of

recording the Accounting

Transactions in different sets of

books.

2 2

CM

1101.3

Gain ability to prepare final

accounts for any business or

non-profit making organisation

with the adjustments, if any

2 3 1

CM

1101.4

Understand basic concepts of

Depreciation accounting,

Causes of Depreciation,

Different methods of

Depreciation Accounting and

its recording.

2 2

CM

1101.5

Learn Accounting for

Inventories and methods of

inventory measurement

2 2

CM

1101.6

Understand concept of bank

reconciliation statement and

reasons for its preparation

2 2

1 - Low Correlation; 2- Moderate Correlation; 3- Substantial

Correlation

G. Introduction: This course is a core course offered by School of Business and Commerce for the students pursuing

B.Com. The course provides conceptual as well as working knowledge of the laws related to formation and running

of companies. It enlightens students about various compliances required to be fulfilled by a company regarding various

issues such as incorporation, operation and winding up of companies in India. Students are expected to have

background knowledge of basic business laws related to contract, partnership etc.

H. Course Outcomes: At the end of the course, students will be able to -

[1104.1] Describes the efficient distribution patterns for sustainable economy.

[1104.2] Interpret and understand the prevailing market conditions to make the students employable.

[1104.3] Aware of the fundamental theories related to consumer and Producer behaviour analysis.

[1104.4] Recognize the problems and solution for social and economic welfare of the country.`

[1104.5] Recall the assumptions of the micro-economic theory concepts to the practical world.

I. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking

and actions, checking out the degree to which these assumptions are accurate and valid, and looking at our





[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in

group settings.



volunteering.




development. [PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long







MANIPAL UNIVERSITY JAIPUR School of Business and Commerce


Course Hand-out

Business Economics I | CM1104 | 3 Credits | 3 0 0 3

Session: Aug.-Dec. 2018 | Faculty: Varuni Sharma | Class: B.Com I Sem.



[PSO.4]: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that arise

in business setups.

J. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20


In class Quizzes and Assignments ,

Activity feedbacks (Accumulated and

Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)


A makeup assignment on the topic taught on the day of absence will be given which

has to be submitted within a week from the date of absence. No extensions will be

given on this. The attendance for that particular day of absence will be marked

blank, so that the student is not accounted for absence. These assignments are

limited to a maximum of 5 throughout the entire semester.

Homework/ Home Assignment/

Activity Assignment

(Formative)

There are situations where a student may have to work in home, especially before

a flipped classroom. Although these works are not graded with marks. However, a

student is expected to participate and perform these assignments with full zeal

since the activity/ flipped classroom participation by a student will be assessed and

marks will be awarded.

K. SYLLABUS

Economics: Concepts, Differences between micro-economics and macro-economics, Some

fundamental concepts defined: value, utility, cost, price, income, capital, investment and factors of

production. Concept of Utility: Cardinal and Ordinal, Marginal Average and Total Utility concepts. Theory

of Demand: elasticity, indifference curves, income consumption curve and cost consumption curve,

expansion path. Theory of Supply: Marginal Average and Total Cost concepts. Consumer and Producer

Equilibrium. Elementary theory of markets: Perfect Competition, Pure Monopoly, Monopolistic

Competition and Oligopoly.

L. TEXT BOOKS

T1: H.L.Ahuja, Advanced Economic Theory: Microeconomic Analysis, S. Chand and Co. Limited, New Delhi,

2007

T2: P. Samuelson and Nordhaus, Economics, 19 th Edition, Tata McGraw-Hill, 2008.

M. REFERENCE BOOKS

R1: C. E. Case and C. Ray, Principles of Economics, Pearson Education, Inc., 8th edition, 2007.

R2: N. G. Mankiw, Economics: Principles and Applications, Cengage Learning India Private Limited, 4th

edition, 2007.

R3:J. E. Stiglitz and C. E. Walsh, Economics, W.W. Norton & Company, Inc., New York, International

Student Edition, 4th edition, 2007Jeffrey Wooldridge, Introductory Econometrics: A Modern Approach,

South-Western College Pub, 2nd Edition, 2002.

R4: R G Lipsey: Textbook of Positive Economics, Weidenfeld & Nicolson.

R.4 P A Samuelson & William D Nordhaus: Economics, Irwin McGraw Hill.

N. Lecture Plan:

LEC NO TOPICS

1,2,3,4 Economics: Concepts, Differences between micro-

economics and macro-economics, Nature scope and

principles of economics

5,6 Fundamental concepts defined: value, utility, cost, price,

income, capital, investment and factors of production.

7,8,9,10,11 Meaning of Utility, Cardinal Utility Approach - Total and

Marginal utility, law of diminishing marginal utility, Law of

Equi-marginal utility, income and substitution effects

12,13,14,15,16 Ordinal Utility Approach, The consumption decision:

preferences and their representation with indifference

curves; budget constraints; consumer’s optimum choice.

Income Consumption Curve and price consumption

curve, Price, substitution and income effect.

17,18,19 Theory of Demand and supply: Demand and its

determinants

20,21 Giffen Goods, Individual demand and supply schedules

and derivation of market demand and supply

22.23 shifts in demand and supply curves

24,25,26,27 Concept of elasticity and its application

28,29,30 Production: production functions; law of variable

proportions, returns to scale

31 Isoquant and isocost lines, cost minimizing equilibrium

condition

32,33,34 Short run and long run costs, revenue and profit

maximizations, short run industry supply curve,

economies and diseconomies of scale, economies of

scope, long run adjustments

34,35,36 Price –output determination in case of perfect

competition, monopolistic competition, monopoly and

oligopoly

O. Course Articulation Matrix: (Mapping of COs and POs)

CO Statement CORRELATION WITH PROGRAM

OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

PO

4

PO5 PO6 PO7 PSO 1 PSO

2

PSO

3

PSO 4

CM1104.1 Describes the efficient

distribution patterns for

sustainable economy.

1 1 1 2 2

CM1104.2 Interpret and understand

the prevailing market conditions to make the

students employable.

3 3 2 2

CM1104.3 Aware of the fundamental

theories related to

consumer and Producer

behaviour analysis.

2 2 2 2

CM1104.4 Recognize the problems

and solution for social and

economic welfare of the

country.

2 1 2 3 1

CM1104.5 Recall the assumptions of

the micro-economic

theory concepts to the

practical world.

3 2 2 1 2 1

MANIPAL UNIVERSITY JAIPUR

School of Business and Commerce

Department of commerce

Course Hand-out

Principles of Business Management | CM 1105 | 3 credits

Session: Aug 18 -Dec 2018 | Faculty: Dr. Sunishtha Dhaka | B.COM I SEM

A. Course Introduction: Today’s world consists of many local, national, multinational and global

organisations. Success of all business depends on their effective and efficient management.

Therefore, management plays a most powerful and crucial role in the success and survival of the

whole world. The significance of the course enlightens the dynamic life-giving element in every

business. Consequently, it will emerge as a great resource as well an important ‘discipline of

learning’ in the modern business world. The objective is to provide an understanding of basic

concepts, principles and practices of management. The aim is to inculcate the ability to apply

multifunctional approach to organizational objectives.

B. Course Outcomes

On completion of the course the students shall be able to:

[1105.1] Understand the certain truths followed by every human being while thinking or doing things in

every walk of life. Understand and apply certain well developed, tested and accepted principles of

management.

[1105.2] Learn and develop the management thought in terms of planning and decision-making in any

situations of business to make the students employable.

[1105.3]: Learn process to achieve the desired results which an organization wants to achieve.

[1105.4]: Learn the process to identify the new areas of business in a competitive environment and provide

direction to the organization to achieve its objectives.

[1105.5]: Learn and understand the process as a manager how to find out and understand the cause of

particular type of behaviors in order to get the things in a best possible manner. Learn the aspects of

controlling which functions aim to make things happen in order to achieve goals.

C. Program Outcomes and Program Specific Outcomes

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that

frame our thinking and actions, checking out the degree to which these assumptions

are accurate and valid, and looking at our ideas and decisions (intellectual,

organizational, and personal) from different perspectives.

[PO2].Effective Communication: Speak, read, write and listen clearly in person and

through electronic media in English and in one Indian language, and make meaning of

the world by connecting people, ideas, books, media and technology.

[PO3]. Social Interaction: Elicit views of others, mediate disagreements and help reach

conclusions in group settings.

[PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity

centred national development, and the ability to act with an informed awareness of

issues and participate in civic life through volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the

moral dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental

contexts and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the broadest context socio technological changes

[PSO.1]: Communication Capabilities: Understand, prepare and present well-

organized and effective reports on business issues using appropriate supportive

techniques, methods and technologies.

[PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a

business problem, isolate its key components, analyze and assess the salient issues, set

appropriate criteria for decision making, draw appropriate conclusions and implications

for proposed solutions.

[PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply

cross-functional business knowledge and technologies in solving real-world business

problems.

[PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of

recognizing and resolving ethical issues that arise in business setups.

D. Assessment Plan


Internal Assessment

(Summative)

Sessional Exam I 20


In class Quizzes and

Assignments , Activity feedbacks

(Accumulated and Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)

A minimum of 75% Attendance is required to be maintained by a

student to be qualified for taking up the End Semester examination.

The allowance of 25% includes all types of leaves including medical

leaves.

E. Syllabus

Introduction: Concept, Nature, Principles, Process and significance of management; Development of

management thought, Skills and levels of management, Management by objectives (MBO).Planning:

Concept, importance, process and types. Decision making – concept and process. Organization:

Concept, nature, process, types and significance, Structure of organization, forms of organization and span

of control. Authority and responsibility relationships; Centralization and decentralization.

Communication: Meaning, Importance, types, Process and modern techniques of Communication. Co-

ordination: Meaning, need and techniques. Directing: Meaning, importance and Techniques.

Leadership: Meaning, kind, styles, qualities of successful leader. Motivation: Meaning, Importance and

various approaches (theories), Managerial Control; Concept and process; Effective control system;

Techniques of control-traditional and modern. Conceptual knowledge of Management Ethics

F. Text Books

T1: Koontz & Weirich, Essentials of Management, Tata McGraw Hill, 2010

T2: L.M. Prasad, Principles & Practices of Management, Sultan Chand, 2010

G. Reference Books

R1: Dr. R.L Nolakha, Principles of Management, RBD Publications 2011

R2: C. R. Basu, Business organization and Management, Tata McGraw Hill, 2010

R3: R.D. Agarwal, Organization and Management, Tata McGraw Hill, 2010

H. Lecture Plan

Session no. Contents

1. Introduction to Management: Concept and Significance and Nature

2. Management Process, Skills roles and Functions, Levels

3. 14 Principles of Management

4. 14 Principles of Management

5. Brief about Development of management Thought

6. Brief about Development of management Thought

7. Brief about Management Thought

8. Management by Objectives

9. Management by Objectives

10. Meaning, Definition, nature and Concept of Planning

11. Importance of planning and Essentials of effective Planning

12. Principles of planning and Process or steps of planning

13. Decision Making: Nature and significance/Importance

14. Decision- Making process

15. Organizing: Concept, nature , process and Significance

16. Structure of Organisation

17. Forms of Organisation

18. Authority and Responsibility relationships

19. Communication: Meaning, Importance

20. Types of Communication

21. Types of Communication

22. Communication Process

23. Modern Techniques of Communication

24. Class Discussion (Recap of till taught)

25. Coordination: Meaning Techniques and types

26. Directing: Meaning and Importance

27. Directing Process

28. Leadership: meaning and kinds

29. Leadership styles

30. Qualities of Successful Leader

31. Motivation: Meaning and Importance

32. Motivation Theories



35. Control: Meaning, Nature, Significance and Importance

36. Controlling Process

37. Effective control System

38. Conceptual knowledge of Management Ethics

39. Conceptual knowledge of Management Ethics

I. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PSO

1

PSO

2

PSO

3

PSO

4

CM110

5.1 Understand the certain truths followed

by every human being while thinking or

doing things in every walk of life.

Understand and apply certain well

developed, tested and accepted

principles of management.

2 1 3

CM110

5.2

Learn and develop the management

thought in terms of planning and

decision-making in any situations of

business to make the students

employable.

3 2

CM110

5.3 Learn process to achieve the desired

results which an organisation wants to

achieve.

2

CM110

5.4 Learn the process to identify the new

areas of business in a competitive

environment and provide direction to

the organisation to achieve its

objectives

2 2 2

CM110

5.5

Learn and understand the process as a

manager how to find out and

understand the cause of particular type

of behaviours in order to get the things

in a best possible manner. Learn the

aspects of controlling which functions

aim to make things happen in order to

achieve goals

3 2

1- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

A. Introduction: This course is offered by Department of Languages as a core course to the students of

B.Com in 1st Semester. The course offers an in depth knowledge of Language as an important branch of

English language studies. It covers basic concepts such as properties of human languages, word formation,

Grammar, Comprehension and Composition. There is no specific prerequisite on the part of students as

the course begins with the very basics of the field of study.

B. Course Outcomes: At the end of the course, students will be able to:

[1112.1] Understand the fundamental principles of effective communication skills and presentation skills.

[1112.2] Develop critical and creative thinking abilities for communicative competence

[1112.3] Display enhanced competence in oral and written communication

[1112.4] Improve ideas with precision and coherence in writing

[1112.5] Recognize the importance of communication skills like listening, speaking, reading and writing with

advancement of competitive world to develop their skills of proper communication.

C.

B. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES FOR B.COM. (PASS)-






technology.







development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the

broadest context socio technological changes

[PSO1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on business

issues using appropriate supportive technologies.



Course Hand-out

General English| EN1112| 2 Credits | 2 0 2 3

Session: July 18 – Dec. 18 | Faculty: Dr Yashoda Verma | Class: B.Com. I Semester

[PSO2] :Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key

components, analyse and assess the salient issues, set appropriate criteria for decision making, and draw appropriate

conclusions and implications for proposed solutions.

[PSO3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge and

technologies in solving real-world business problems

[PSO4]: Ethical Reasoning: Student will be capable of recognizing and resolving ethical issues that arise in business settings.

D. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I (Closed Book) 20

Sessional Exam II (Closed Book) 20


Activity feedbacks (Accumulated

and Averaged)

10

End Term Exam

(Summative)

End Term Exam (Closed Book) 50

Total 100

Attendance

(Formative)

A minimum of 75% Attendance is required to be maintained by a student to

be qualified for taking up the End Semester examination. The allowance of

25% includes all types of leaves including medical leaves.

Make up Assignments

(Formative)

Students who misses a class will have to report to the teacher about the

absence. A makeup assignment on the topic taught on the day of absence

will be given which has to be submitted within a week from the date of

absence. No extensions will be given on this. The attendance for that

particular day of absence will be marked blank, so that the student is not

accounted for absence. These assignments are limited to a maximum of 5

throughout the entire semester.


Activity Assignment

(Formative)

There are situations where a student may have to work at home, especially

before a flipped classroom. Although these works are not graded with

marks. However, a student is expected to participate and perform these

assignments with full zeal since the activity/ flipped classroom participation

by a student will be assessed and marks will be awarded.

E. SYLLABUS

Introduction to communication skills, Principles of Communication, modes of communication, types of

communication, essential features of communication, Importance of effective communication: Its application,

Barriers to effective communication, Reading, writing and listening skills, Sentence Patterns and its usage, Uses of

Verbs: Finite and Non-Finite Verbs, Modal Verbs, Voice, Tenses – Its usage and sequence, Question Tags, Articles,

Usage and its Application, Reported Speech, Synonyms and Antonyms/ One Word Substitution, Reading

Comprehension, - Précis Writing ,Essay writing- Letter Writing-Letter content and layout, Personal, Professional

Business Letter, Circulars ,Letter to Newspaper, Memo and Memo Reports-Usefulness and format, ,Job Application,

Resume Writing(Latest trends in Resume Writing), Report Writing-Types and its Application. Group Discussion,

Extempore and Presentations.

Reference Books:

R1: C. Tickoo, J. Sasikumar, Writing with a Purpose, Oxford University Press

R2: G. David, Contemporary English Grammar, Structures and Composition, Macmillan Publications.

R3: Jones Daniel, English Pronouncing Dictionary, ELBS London

R4: N. Krishnaswamy, Modern English : A Book of Grammar Usage and Composition, Macmillan India

R5: N.D. Turton & J.B. Heaton, Longman Dictionary of Common Errors, 1998

R6: M. McCarthy, English Idioms in Use, London: Cambridge University Press, 2002

R7:Quirk et. al, University Grammar of English, ELBS London

R8: S. Mishra & C. Muralikrishna, Communication Skills for Engineers, Pearson Education. 2004

Lecture Plan:

LEC NO TOPICS

1 Introduction to communication skills, Principles of Communication

2 modes of communication, types of communication

3 essential features of communication

3-4 Importance of effective communication: Its application, Barriers to effective communication

5 Reading, writing and listening skills

6 Sentence Patterns and its usage

7 Uses of Verbs: Finite and Non-Finite Verbs

8 Modal Verbs

9-10 Active passive voice

11-12 Tenses – Its usage and sequence

13 Question Tags, Articles, Usage and its Application

14-15 Reported Speech

16-17 Synonyms and Antonyms/ One Word Substitution

18-19 Reading Comprehension, Précis Writing ,Essay writing

20-21 Letter Writing-Letter content and layout, Personal, Professional Business

Letter

22-24 Circulars, Letter to Newspaper, Memo and Memo Reports-Usefulness and

format

25 Job Application, Resume Writing(Latest trends in Resume Writing)

26-27 Report Writing-Types and its Application

28 Group Discussion

29-30 Extempore and Presentations


1-Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

CO STATEMENT Correlation with Program

Outcomes (POs)

Correlation with

Program Specific

Outcomes (PSOs) PO1

PO2

PO3

PO4

PO5

PO6

PO7 PSO1 PSO 2

PSO 3

PSO4

EN

1112.1

Understand the fundamental

principles of effective communication

skills and presentation skills.

2 1 2 2 2

EN

1112.2

Develop critical and creative

thinking abilities for communicative

competence.

2 1 2 1

EN

1112.3

Display enhanced competence in

oral and written communication

1 2

EN

1112.4

Improve ideas with precision and

coherence in writing

3 2

EN

1112.5 Recognize the importance of

communication skills like listening,

speaking, reading and writing with

advancement of competitive world to

develop their skills of proper

communication.

2 2 2

P. Introduction: This course is offered by Dept. of Chemistry as a Compulsory Course, targeting students who are

studying in undergraduate courses of higher education of all branches including Science, Arts, Social Sciences, Business

and Commerce, Journalism and Mass Communication. Offers the knowledge of how natural world works,

Environmental and natural processes which effects humans and how human activities and developmental processes

change the environment and natural systems. Conservation of nature and natural resources, ecosytems and their

services, biodiversity loss and its conservation, environmental pollution, effects and control, environmental policies

and practices, human communities and the environment. Students are expected to have basic knowledge of science

and social sciences for a better learning.

Q. Course Outcomes: At the end of the course, students will be able to

[CY1120.1] To help students acquire awareness and sensitivity to environmental and its allied

problems.

[CY1120.2] To help students acquire skills for identifying and solving environmental problems.

[CY1120.3] Student would be able to find out the environmental problems concerning with human

activities and developmental processes.

[CY1120.4] Students could understand the strategies for conservation of nature and natural resources

and to solve the emerging problems related to environment degradation.

[CY1120.5] Student would be able to understand the environmental issues related to business and

commerce to develop a skill set for employability.

[CY1120.6] Students would be able understand the impacts of developmental processes and the

perspective of sustainable development.

R. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES






technology.







development.





Course Hand-out

Environmental Science| CY 1120 | 3 Credits | 3 0 0 3

Session: Aug ‘18 – Dec.’ 18 | Faculty: Dr. A.K. Sinha | Class: B.Com. I Semester









S. Assessment Plan:


Internal Assessment

(Summative)





Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)



student is expected to participate and perform these assignments with full zeal since

the activity/ flipped classroom participation by a student will be assessed and marks

will be awarded.

T. SYLLABUS

INTRODUCTION TO ENVIRONMENTAL STUDIES Multidisciplinary Nature of Environmental Studies, Scope and

importance, concept of sustainability and sustainable development ECOSYSTEMS Concept, structure and function, energy

flow in an ecosystem, food chain, food webs and ecological succession, Forest, Grassland, Desert and Aquatic (Ponds, Streams,

Lakes, River, Oceans, Estuaries) ecosystem NATURAL RESOURCES (RENEWABLE & NON RENEWABLE

RESOURCES) Land Resources and land use change, Land degradation, soil erosion and desertification; Deforestation: Causes

and impacts due to mining, dam building on environment, forests, biodiversity and tribal populations. Water: Use and over-

exploitation of surface and ground water, floods, droughts, conflicts over water (international & inter‐state). Energy resources:

Renewable and non- renewable energy sources, use of alternate energy sources, growing energy needs, case studies

BIODIVERSITY AND CONSERVATION Levels of biological diversity: genetic, species and ecosystem diversity;

Biogeographic zones of India; Biodiversity patterns and global biodiversity hot spots, India as a mega‐biodiversity nation;

Endangered and endemic species of India, Threats to biodiversity: Habitat loss, poaching of wildlife, man--‐wildlife conflicts,

biological invasions; Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity. Ecosystem and biodiversity

services: Ecological, economic, social, ethical, aesthetic and Informational value; ENVIRONMENTAL POLLUTION

Environmental Pollution: type, causes, effects, and controls; Air, Water, Soil and Noise pollution, Nuclear hazards and human

health risks, ill effects of fireworks, Solid waste management: control measures of urban and industrial waste, pollution case

studies ENVIRONMENTAL POLICIES & PRACTICES Climate change, global warming, ozone layer depletion, acid rain

and impacts on human communities and agriculture, Environment laws; Environmental Protection Act, Air (Prevention and

Control of Pollution) Act, Water (Prevention and control of Pollution) Act, Wildlife Protection Act, Forest Conservation Act;

International agreements: Montreal and Kyoto protocols and Convention on Biological Diversity (CBD). Nature reserves, tribal

populations and rights, and human wildlife conflicts in Indian context HUMAN COMMUNITIES AND THE

ENVIRONMENT Human population growth: impact on environment, human health and welfare, Resettlement and

rehabilitation of project affected persons; case studies, Disaster management: flood, earthquake, cyclone and landslides.

Environmental movements: Chipko, Silent valley, Bishnois of Rajasthan, Environmental ethics: Role of Indian and other religions

and cultures in environmental conservation, Environmental communication and public awareness, case studies (e.g., CNG

vehicles in Delhi). Field Work and visit.

U. TEXT BOOKS

T1: Rajagopalan, R., Environmental Studies: From Crisis to Cure, Oxford University Press, 2016.

T2:De, A. K. Environmental Studies, New Age International Publishers, New Delhi, 2007.

T3:Bharucha, E., Text book of Environmental Studies for undergraduate courses, Universities Press, Hyderabad, 2nd Edition,

2013.

REFERENCE BOOKS

R1:Gadgil, M., & Guha, R. This Fissured Land: An Ecological History of India. Univ. of California, Press, 1993.

R2:Carson, R. Silent Spring. Houghton Mifflin Harcourt, 2002.

R3:Groom, Martha J., Gary, K. Meffe, and Carl Ronald Carroll. Principles of Conservation Biology. Sunderland: Sinauer

Associates, 2006.

R4:Singh, J.S., Singh, S.P., Gupta, S.R. Ecology, Environmental Science and conservation. S. Chand Publishing, New

Delhi, 2014.

R5:Sodhi, N.S., Gibson, L. & Raven, P.H. (eds). Conservation Biology: Voices from the Tropics. John Wiley & Sons, 2013.

V. Lecture Plan:

LEC NO TOPICS

1 Introduction to Environmental Studies: multidisciplinary nature of environmental

studies

2 Scope and importance, concept of sustainability and sustainable development

3,4 Ecosystem: concept, structure and function, Energy flow in an ecosystem, food chain,

food webs

5,6 Forest ecosystem, Grassland ecosystem, Desert ecosystem, Aquatic ecosystem

(Ponds, Streams, Lakes, River, Oceans, Estuaries)

7.8 Ecological succession, Natural Resources (Renewable & Non Renewable Resources):

Land Resources and land use change, Land degradation

9 Soil erosion and desertification

10 Deforestation: Causes and impacts due to mining, dam building on environment, forests,

biodiversity and tribal populations

11 Water: Use and over-exploitation of surface and ground water, floods, droughts,

conflicts over water (international & inter-state).

12 Energy resources: Renewable and Non- renewable energy sources

13 Use of alternate energy sources

14 Growing energy needs, case studies

15,16 Biodiversity and conservation: Levels of biological diversity: genetic, species and

ecosystem diversity; Biogeographic zones of India

17 Biodiversity patterns and global biodiversity hot spots

18 India as a mega-biodiversity nation; Endangered and endemic species of India

19 Threats to biodiversity: Habitat loss, poaching of wildlife, man-wildlife conflicts,

biological invasions

20 Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic and

informational value

21 Conservation of biodiversity: In-situ and Ex-situ

22 Environmental pollution: type, causes, effects, and controls of Air Pollution

23 ill effects of fireworks , Controls of Air Pollution

24 Type, causes, effects of Water Pollution

25 Controls of Water Pollution

26 Causes, effects of Soil and Noise Pollution, Nuclear hazards and human health risks

27 Solid waste management: control measures of urban and industrial waste

28,29 Pollution case studies, Environmental Policies & Practices: Climate change and global

warming, International agreements: Kyoto protocols and Convention on Biological

Diversity (CBD)

30,31 Ozone layer depletion, Montreal protocols, Acid rain and impacts on human

communities and agriculture

32,33 Environment laws; Water (Prevention and control of Pollution) Act, Air (Prevention

and Control of Pollution) Act, Environmental Protection Act,

34,35 Wildlife Protection Act, Forest Conservation Act; Nature reserves, tribal populations

and rights, and human wildlife conflicts in Indian context, Human communities and the

Environment: Human population growth: impact on environment

36, 37 Human health and welfare, Resettlement and rehabilitation of project affected persons;

case studies, Disaster management: flood, earthquake, cyclone and landslides

38 Environmental movements: Chipko, Silent valley, Bishnois of Rajasthan,

39, 40 Environmental ethics: Role of Indian and other religions and cultures in environmental

conservation. Environmental communication and public awareness, case studies (e.g.,

CNG vehicles in Delhi). Revision on Ecosystem and Natural Resources

41-42 Revision on Biodiversity & Conservation, Environment Pollution and Environmental

Policies

W. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT

CORRELATION WITH

PROGRAM OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PSO

1

PSO

2

PSO 3 PSO4

CY

1120.

1

To help students acquire awareness

and sensitivity to environmental and

its allied problems.

3 2 3 1

CY

1120.

2

To help students acquire skills for

identifying and solving environmental

problems.

2 1 1 3 3 2

CY

1120.

3

Student would be able to find out the

environmental problems concerning

with human activities and developmental processes.

2 3 2

CY

1120.

4

Students could understand the

strategies for conservation of nature

and natural resources and to solve the

emerging problems related to

environment degradation.

3 2 3 3 1

CY

1120.

5

Student would be able to understand

the environmental issues related to

business and commerce to develop a

skill set for employability.

2 1 1 3 3 2

CY

1120.

6

Students would be able understand

the impacts of developmental

processes and the perspective of

sustainable development

2 1 1 3 3 2


Introduction: This course is offered by Dept. of Business Administration as Regular, targeting students who

wish to pursue research& development in industries or higher studies in field of Business. This course is

designed as a foundation course to make the students familiar with computers and their workings and with

its various applications in a commerce graduate program. We will begin with a general overview of computing

model and then go into more detail about various concepts, conventions and techniques used in computing.

X. Course Outcomes: At the end of the course, students will be able to –

[1102.1]Understand the process of information processing in computer.

[1102.2]To acquaint the students with fundamental aspects of computer technology.

[1102.3]To become professional users of Ms- Office tools.

[1102.4] To create awareness, interest & knowledge to further explore the growing potential of

IT in business.

[1102.5]Understand the concepts and applications of computer networks.

Y. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our

thinking and actions, checking out the degree to which these assumptions are accurate and valid,

and looking at our ideas and decisions (intellectual, organizational, and personal) from different

perspectives.

[PO2].Effective Communication: Speak, read, write and listen clearly in person and through

electronic media in English and in one Indian language, and make meaning of the world by

connecting people, ideas, books, media and technology.




development, and the ability to act with an informed awareness of issues and participate in civic

life through volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral

dimensions of your decisions, and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and

sustainable development.




Course Hand-out

Computer Application | CS 1102 | 3 Credits | 2 0 2 3

Session: Aug 18 – Dec 18 | Faculty: Dr. Lalit Kana | Class: B.Com. 1st Sem.

[PSO.1]: Communication Capabilities: Understand, prepare and present well-organized and

effective reports on business issues using appropriate supportive techniques, methods and

technologies.

[PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business

problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria

for decision making, draw appropriate conclusions and implications for proposed solutions.

[PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-

functional business knowledge and technologies in solving real-world business problems.

[PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and

resolving ethical issues that arise in business setups.

Z. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20


Quizzes and Assignments ,


and Averaged)

10

End Term Exam

(Summative)

End Term Exam

Practical 20 + theory 30

50

Total 100

Attendance

(Formative)


student to be qualified for taking up the End Semester examination.

The allowance of 25% includes all types of leaves including medical

leaves.

Make up Assignments

(Formative)

Students who misses a class will have to report to the teacher about

the absence. A makeup assignment on the topic taught on the day of

absence will be given which has to be submitted within a week from

the date of absence. No extensions will be given on this. The

attendance for that particular day of absence will be marked blank, so that the student is not accounted for absence. These assignments are



Activity Assignment

(Formative)

There are situations where a student may have to work in home.

These works are graded with marks. However, a student is expected

to participate and perform these assignments with full zeal since the activity classroom participation by a student will be assessed and

marks will be awarded.

AA. SYLLABUS

Introduction: Hardware Features and Uses: Components of a Computer, Generations of

Computer, Primary & Secondary Storage Concepts, Data Entry Devices, Data Output Devices. Software Concepts: System Software, Application Software, Language Classification,

Compliers and Interpreters. Operating Systems.

Information Concepts and Processing: Microsoft Word, Power Point, Access and Excel

proficiency.

BB. TEXT BOOKS

T1. Kahate A, “Information Technology”, Tata McGraw Hill Publication, 3rd Edition, 2007.

T2. V. Raja Raman, “Fundamental of Computers”, PHI Learning, 5th Edition, 2006.

Lecture Plan:

Session

No.

Topics

1 Course Introduction

2 Introduction to Computer and architecture diagram

3 Components of a Computer and Information concepts and processing

4. Need, quality and value of information processing

5 Characteristics of computers

Drawbacks of computers and artificial intelligence

6 Numbers Systems Binary Number system

Decimal Number system

7 Numbers Systems Octal Number System

8 Number System Hexa decimal Number System

9 Conversion from one number system to another

10 1’s complement and 2’s complement

11 Addition and subtraction of different types of numbers

12 Hardware features and uses

13 Generation of computers

14 Data entry Devices

15 Data output Devices

16 Introduction to Computer memory

17 Introduction to Computer processor

18 Introduction to Software concept

19 System Software and application Software

20 Introduction to Firmware’s

21 Different types of Languages

22 Language translators -Compilers ,interpreters, assemblers

23 Introduction to typical Window

24 Functional Part of Window

25 Introduction to Operating System

26 Discussion about different types of Operating System

27 Introduction to Networks

28 Different types of networks

29 Network topologies

30 Network configuration Hardware- Servers,Nodes,Channels, Fiber Optics

31 Twisted cable

Co- axial cables

Hub

NIC: Network Interface Card

32 Arcnet, Ethernet

33 Review of whole Syllabus

34 Review of whole Syllabus

CC. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION

WITH PROGRAM

SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PS

O 1

PS

O 2

PS

O 3

PS

O4

CS11

02.1

Understand the process of

information processing in computer.

2 3 2 1 3 2 3 3

CS1102.

2

To acquaint the students with

fundamental aspects of computer

technology.

2 2 2 1 2 2 2

CS1102.

3

To become professional users of Ms-

Office tools.

2 3 1 3 2 1 3 3 3 3

CS1102.

4

To create awareness, interest &

knowledge to further explore the

growing potential of IT in business.

1 3 3 2 1 3 2 2 3

CS1102.

5

Understand the concepts and

applications of computer networks.

2 2 2 2 1 2 2 2 2 2

1- low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

DD. Introduction: This course is offered by Dept. of Mathematics and Statistics for B.Com. students. Business

mathematics a course that provides an understanding of basics of mathematics used in business field. To introduce

application of Mathematics in day to day business problems. As a language of science no higher study can

avoid it and Business Studies is no exception.

EE. Course Outcomes: At the end of the course, students will be able to

[1102.1] Understand the use ratio, proportion, percentage and variation in business.

[1102.2] Understand the profit/loss and taxation in business as well as daily life

[1102.3] Able to solve and handle the interest problems.

[1102.4] Using matrix analyze the more factors of business at a time.

[1102.5] Able to arrange the business items

FF. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES








group settings.



volunteering.




development.










[PSO.4]: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that

arise in business setups.



Course Hand-out

Business Mathematics| MA1102| 4 Credits | 3 0 0 1

Session: Aug 18 – Dec 18 | Faculty: Dr. Garima Agarwal/Dr. Ram Naresh Saraswat | Class: B.Com. I Semester

GG. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I (Open Book) 20

Sessional Exam II (Open Book) 20



Averaged)

10

End Term Exam

(Summative)

End Term Exam (Open Book) 50

Total 100

Attendance

(Formative)




HH. SYLLABUS

Ratio, Proportion and Percentage: Ratio - Definition, Continued Ratio, Inverse Ratio, Proportion, Continued

Proportion, Direct Proportion, Inverse Proportion, Variation, Inverse Variation, Joint Variation, Percentage -

Meaning and Computations of Percentages.

Profit And Loss: Terms and Formulae, Trade discount, Cash discount, Problems involving cost price, Selling

Price, Difference between Trade discount and Cash Discount. Introduction to Commission and brokerage,

Problems on Commission and brokerage.

Interest: Simple Interest, Compound interest (reducing balance & Flat Interest rate of interest), Equated Monthly

Installments (EMI), Problems.

Matrices And Determinants (up to order 3 only ) : Multivariable data, Definition of a Matrix, Types of

Matrices, Algebra of Matrices, Determinants, adjunct of a Matrix, Inverse of a Matrix via adjunct Matrix,

Homogeneous System of Linear equations, Condition for Uniqueness for the homogeneous system, Solution of

Non-homogeneous System of Linear equations (not more than three variables). Condition for existence and

uniqueness of solution, Solution using inverse of the coefficient matrix,

Permutation and Combination: Problems. Permutations of „n‟ dissimilar objects taken „r‟ at a time (with or

without repetition). nPr = n! / (n-r)! (Without proof). Combinations of ‘r’ objects taken from „n‟ objects, nCr = n!

/ r! (n-r)! (Without proof) problems, Applications

II. TEXT BOOKS

T1. A Dikshit & J K Jain, Business Mathematics.

T2. V. K. Kapoor, Business Mathematics, Sultan chand & sons, Delhi.

T3. Bari, Business Mathematics, New Literature publishing company, Mumbai

JJ. REFERENCE BOOKS

Refer all course related books, other than text books here.

KK. Lecture Plan:

LEC NO TOPICS

1 Introduction and Course Hand-out briefing

2,3 Ratio - Definition, Continued Ratio

4 Inverse Ratio

5,6 Proportion, Continued Proportion

7 TUTORIAL CLASS - 1

8,9 Direct Proportion, Inverse Proportion

10,11 Variation, Inverse Variation

12 Joint Variation,

13 TUTORIAL CLASS – II

14 Percentage - Meaning and Computations of Percentages

15 Terms and Formulae

16,17 Trade discount, Cash discount

18 TUTORIAL CLASS – III

19 Problems involving cost price, Selling Price

20 Difference between Trade discount and Cash Discount

21,22 Introduction to Commission and brokerage, Problems on Commission and brokerage

23 TUTORIAL CLASS – IV

24 Simple Interest

25,26 Compound interest ( reducing balance & Flat Interest rate of

interest)

27 Equated Monthly Installments(EMI)Problems

28 TUTORIAL CLASS – V

29 Multivariable data, Definition of a Matrix

30,31 Types of Matrices

32,33 Algebra of Matrices

34 TUTORIAL CLASS – VI

35 Determinants

36,37,38 Adjoint of a Matrix, Inverse of a Matrix via adjoint Matrix,

39 Homogeneous System of Linear equations, Condition for Uniqueness for the

homogeneous system,

40 Solution of Non-homogeneous System of Linear equations (not more than three

variables).

41 Condition for existence and uniqueness of solution

42 TUTORIAL CLASS – VII

43 Solution using inverse of the coefficient matrix,

Problems.

44 Permutations of „n‟ dissimilar objects taken „r‟ at a time (with or without repetition).

45 TUTORIAL CLASS – VIII

46 nPr = n! / (n-r)! (without proof). Combinations of „r‟ objects taken from „n‟ objects

47 nCr = n! / r! (n-r)! (without proof) problems, Applications.

CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PSO

1

PSO

2

PSO 3

MA1102.

1 Understand the use ratio, proportion,

percentage and variation in business

3

MA1102.

2 Understand the profit/loss and taxation

in business as well as daily life

2 2

MA1102.

3 Able to solve and handle the interest

problems

2 2

MA1102.

4 Using matrix analyze the more factors of

business at a time

2

MA1102.

5 Able to arrange the business items

1


Introduction: Cost accounting as a discipline in the Bachelor of Commerce (B.Com.) programme equips students

with the basics of cost awareness and cost reduction to ensure creation and cautious use of resources in small,

medium and large scale organizations. The course includes basic principles, costing methods for cost and pricing

purposes, costing techniques which are used to control and make informed decisions to bear on cost units and cost

centers in an organization. Moreover, the syllabus has been designed to help the students to use the concepts of

cost in costing of products and activities; appreciate the need to apply cost accounting principles in everyday life;

adopt moral ethics and values in costing and pricing products in all spheres of life; acquire skills and abilities to aid

planning, analysis, production, etc. in various areas in business and personal life, use costing as a means of control

and decision making in business and other spheres of life.

Course Outcomes: At the end of the course, students will be able to

[1206.1] Understand the basic concepts of cost accounting, its relevance, use of the concepts of cost in costing and

pricing of products and activities and analysis of costs for decision making

[1206.2] Apply inventory management tools and techniques for effective inventory control and review of financial

analysis of inventory management and control to make the students employable

[1206.3] Understand the need of labour cost control, various components of labour cost, labour r turnover ratios and

various incentive schemes.

[1206.4] Prepare cost estimates for allocation and apportionment of overheads, calculate cost of products/services using

overhead absorption rates to trace indirect costs to cost centres and use of cost information for decision making.

[1206.5] Apply traditional and contemporary approaches to product costing in unit, job, contract process and operating

(transport) costing environments. Understand modern day costing techniques and learn the conditions under which these

would be appropriate.

LL. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES






technology.







development.



Course Hand-out

Cost Accounting| CM1206 | 4 Credits | 3 1 0 4

Session: Aug 18- Dec 18 | Faculty: Dr. Birajit Mohanty | Class: B.Com. IV Semester





[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving

real-world business problems


MM. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20


Assignments/ Presentation/Class

Participation

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




NN. SYLLABUS

Cost Accounting: Concept Cost, Types of Cost, Distinctions between Financial and Cost Accounting, Elements of

Cost. Parching, receiving and storage of material, Pricing of material issues, Material control. Recording of Labour Cost,

Direct Expenses. Overhead: Classifications allocation, apportionment, re-apportionment and absorption of overhead

costs. Methods of Costing: Unit costing, Job costing. Contract Costing. Process costing (process losses, Joint and By-

products, Inter-Process Profits, Costing of Work-in-Progress) Operating Costing (only for transport services)

OO. TEXT BOOKS

Jawaharlal & Srivastawas, Cost Accounting, McGraw Hill Education (India) Pvt. Ltd., 2012.

PP. REFERENCE BOOKS

Agarwal N.K. Cost Accounting” Asian Books.

Arora M N, A Text Book of Cost & Management Accounting, Vikas Publishing House Pvt Ltd., New Delhi.

Bhattacharya A K. “Principles & Practice of Cost Accounting” PHI Learning, 2012.

Oswal, Rajpurohit & Maheshwari, Cost Accounting, Ramesh Book Depot Jaipur.

Nigam: Theory and Techniques of Cost Accounting.

S. P. Jain & K L Narang: Cost and Management Accounting.

QQ. Lecture Plan: Lec.

No

Topics Session Outcome Mode of

Delivery

Corresp

onding

CO

Mode of

Assessing the

Outcome

1 Introduction and Course Hand-out

briefing

To acquaint and clear teacher’s

expectations and understand

students’ expectations

Lecture &

Discussion

NA NA

2 Introduction to cost accounting:

Meaning of Cost Accounting, Costing,

Cost Accountancy and how it is

different from financial accounting.

Understand the meaning of Cost

Accounting, its objectives & scope

and how it is different from Financial

Accounting.

Lecture &

Discussion

1206.1 Class Quiz

Mid Term I

End Term

3 Cost Concepts- Meaning of Cost,

Expenses and Losses, Classification of

Costs based on behaviour, output,

degree of traceability to the product

Acquaint the students with different

cost concepts, Cost Vs. expanses

and classification of cost on the basis

of behaviour and traceability

Lecture &

Discussion

1206.1 Class Quiz

Mid Term I

End Term

4 Classification of cost - on the basis of

association with the product, functions

and controllability. Cost Centre –

Meaning and purpose

Understand the classification of cost. Lecture &

Discussion

1206.1 Class Quiz

Mid Term I

End Term

5 Elements of cost & Meaning of Cost

Statement and explanation of cost sheet

format

Learn different elements of cost and

preparation of Cost Statement or

Cost Sheet

Lecture &

Discussion

1206.1 Mid Term I

End Term

6-7 Preparation of cost statement/ Cost

Sheet

Learn how to prepare a cost sheet

involving variety of numerical.

Lecture &

Problem

Solving

1206.1 In Class Quiz

Mid Term I

End Term

8 Problems on cost sheet Learn to prepare cost estimates

including statement of quotations

and its application

Lecture &

Problem

Solving

1206.1 Home Assignment

Mid Term I

End Term

9 Meaning of Material and Material

Control, Concepts and Objectives of

Material Control.

Understand the concept of material

–types and its control; the objectives

of material control

Lecture &

Discussion

1206.2 Class Quiz

Mid Term 1

End Term

10 Organization for Material Control,

Purchasing and Receiving Procedure,

Issues in material procurements, stores

organization (with formats of – Material

requisition, purchase requisition, bin cards

and stores ledger)

Discuss the organisation for material

control, purchasing & receiving

procedure along with formats

Lecture &

Discussion

1206.2 Class Quiz, Home

Assignment

Mid Term 1

11 Inventory control and techniques Discuss different techniques of

material control

Lecture &

Discussion

1206.2 Class Quiz

Mid Term 1

End Term

12 Problems on Calculations of Stock levels Learn to calculate numerical on level

setting

Lecture &

Problem

Solving

1206.2 Class Quiz &

Assignment

Mid Term 1

End Term

13 Problems on EOQ Learn to solve numerical on EOQ Lecture &

Problem

solving

1206.2 Class Quiz &

Assignment

Mid Term 1

14 Preparation of Stores Ledger under

FIFO

Learn to prepare store ledger under

FIFO, LIFO and Weighted Average

method

Lecture &

Problem

Solving

1206.2 Class Quiz &

Home Assignment

Mid Term I

End Term 15 Preparation of Stores Ledger under

LIFO

16 Preparation of Stores Ledger under

Weighted Average Methods

17 Meaning of Direct Labour, Indirect

Labour, Incentive wage plans,

Explain the meaning of Direct Vs.

Indirect Labour, Salary Vs. Wages,

Bonus and Incentives, etc

Lecture &

Discussion

1206.3

18 Work study, Job Evaluation, Merit

Rating, Time and Motion Study and

Labour Turnover

Explain the concepts and its

application in labour cost control

Lecture &

Discussion

1206.3 Class Quiz

Mid Term II

End Term

19 Problems on different labour turnover

methods

Learn to solve numerical relating to

labour turnover and its methods

Lecture &

Discussion

1206.3 Class Quiz

Mid Term II

20 Methods of remunerating labour – Time

and Piece Rate System (with formulae)

Explain different remuneration

method and wage plan based on time

and piece rate system

Lecture &

Discussion

1206.3 Class Quiz

Mid Term II

21 Halsey and Rowan Premium systems

(with numerical solving)


Halsey and Rowan incentive plans

Lecture &

Problem

Solving

1206.3 Class quiz &

Home Assignment

Mid Term II

End Term

22 Taylor’s differential piece rate system

(with numerical solving)


Taylor’s differential incentive plan

Lecture &

Problem

Solving

1206.3 Class quiz &

Home Assignment

Mid Term II

23 Meaning and classification of Overheads,

Collection and codification of

overheads.

Understand the concept of

overheads, its classification &

codification

Lecture &

Discussion

1206.4 Class quiz

Mid Term II

End Term

24 Allocation and apportionment of

overheads:

Understand difference between

allocation and apportionment of

overhead and the basis of

apportionment of Service

Department overheads to

production departments.

Lecture &

Problem

Solving

1206.4 Class quiz

Mid Term II

End Term

25 Problems on allocation and

apportionment of factory overheads

Learn how to prepare overhead

summary statement and statement of

overhead costing

Lecture &

Problem

Solving

1206.4 Class Quiz

Mid-Term II

End Term

26 Problems on re-apportionment of

overheads

Learn how to prepare re-

apportionment of overheads

Lecture &

Problem

Solving

1206.4 Class Quiz

Mid-Term II

End Term

27 Overhead absorption & Problems on

overhead absorption

Knowledge on absorption of factory

overheads and selecting an

absorption rate.

Lecture &

Problem

Solving on

1206.4 Class Quiz

Mid-Term II

End Term

28 Problems on overhead absorption -

Machine hour rate method.

Learn to prepare overhead

distribution summary and rates of

overhead absorption

Lecture &

Problem

Solving

1206.4 Class quiz &

Home Assignment

Mid-Term II

End Term

29 Introduction to methods of costing –

Unit costing

Learn to prepare statement of unit

costing

Lecture &

Problem

Solving

1206.5 Class Quiz

Mid-Term II

End Term 30 Problem on unit costing

31 Introduction to job costing, its

advantage and format of a job order

cost sheet

Understand the concept of job

costing and its advantage.

Lecture &

Discussion

1206.5 Class Quiz

Mid-Term II

End Term

32 Procedure for job cost accounting Learn how to prepare a job cost

accounting

Lecture &

Discussion

1206.5 Class Quiz

Mid-Term II

End Term

33 Problem on job costing Learn how to prepare a job cost

accounting involving variety of

numerical.

Lecture &

Problem

Solving

1206.5 Class quiz &

Home Assignment

Mid-Term II

End Term

34-36 Introduction to contract costing,

Distinction between Job and Contract

Costing

Understand the concept of Contract

costing and how it is different from

Job costing.

Lecture &

Discussion

1206.5 Class Quiz

Mid-Term II

End Term

37 Accounting Procedure in Contract

Costing & Principles guiding cost plus

contracts and running contracts

Explain the procedure for preparing

contact account & cost-plus contract

and running contract

Lecture &

Discussion

1206.5 Class Quiz

Mid-Term II

End Term

38-40 Preparation of contract accounts

(format with numerical solving)

Learn how to prepare a contract

account involving variety of

numerical.

Lecture &

Problem

Solving

1206.5 Class Quiz &

Home Assignment

Mid-Term II

End Term

41-42 Introduction to process costing,

Features of process costing and its

advantages, Distinction between

process and job costing

Understand the concept of process

costing, its application and how it is

different from job costing

Lecture &

Discussion

1206.5 Class Quiz

Mid-Term II

End Term

43 Normal loss Vs. Abnormal loss/profit,

Procedure for process costing and its

format

Understand difference between

normal &abnormal losses and its

treatment in process costing

Lecture &

Discussion

1206.5 Class Quiz

Mid-Term II

End Term

44 Problem on process costing with

abnormal loss and gains

Understand the procedure for

process costing

Lecture &

Problem

Solving

1206.5 Class Quiz &

Home Assignment

Mid-Term II

End Term

45 Problem on process costing (Joint and

by-product)

Learn how to prepare a process cost

accounting involving variety of

numerical.

Lecture &

Problem

Solving

1206.5 Class Quiz &

Home Assignment

End Term

46 Problem on process costing (Inter-

process profits)


accounting involving inter-process

profits

Lecture &

Problem

Solving

1206.5 Class Quiz &

Home Assignment

End Term

47 Problem on process costing with work-

in progress


accounting with WIP Lecture &

Problem

Solving

1206.5 Class quiz &

Home Assignment

End Term

48 Operating Costing – Meaning, Range of

application of operating costing,

Operating costing in transport

industries

Understand the concept of operating

costing & its application

Lecture &

Discussion

1206.5 Class Quiz

End Term

49 Preparation of format for operating

costing in transport services

Understand the process of

preparation of operating costing

Lecture &

Discussion

1206.5 Class Quiz

End Term

50-51 Problem on costing for transport

services

Learn how to prepare a operating

costing statement with variety of

numerical

Lecture &

Problem

Solving

1206.5 Class Quiz &

Home Assignment

End Term

52 Recapitulation

Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO

4

PO5 PO6 PO7 PSO1 PSO2 PSO3 PSO4

[120

6.1]

Understand the basic concepts of

cost accounting, its relevance, use

of the concepts of cost in costing

and pricing of products and

activities and analysis of costs for

decision making

1 2

[120

6.2]

Apply inventory management

tools and techniques for effective

inventory control and review of

financial analysis of inventory

management and control to make

the students employable.

1 2

[120

6.3]

Understand the need of labour

cost control, various components

of labour cost, labour turnover

ratios and various incentive

schemes.

2 1

[120

6.4]

Prepare cost estimates for

allocation and apportionment of

overheads, calculate cost of

products/services using overhead

absorption rates to trace indirect

costs to cost centres and use of

cost information for decision

making.

2 2 2

[120

6.5]

Apply traditional and

contemporary approaches to

product costing in unit, job,

contract and process costing

environments. Understand

modern day costing techniques

and learn the conditions under

which these would be

appropriate.

1 2 1 2 3


A. Introduction: This course is offered by Dept. of Commerce. Business Economics includes all the external and internal

factors affecting the economy of any country. Different policies of government as Monetary policy, Fiscal policy etc. also

states country's economy.

B. Course Objectives: At the end of the course, students will be able to

[1207.1] Acquaint knowledge of the basic concept and various aspects of business economics and pure economics.

[1207.2] Obtain more wider aspect and knowledge of national income and its related terms.

[1207.3] Gain knowledge about concept of Keynesian economics[MPC, MPS, Multiplier].

[1207.4] Understand the different policies of government in the economy and their perspectives.

[1207.5] Know more about the different theories of inflation, deflation and money supply along with their implications on

economy to develop their skills of understanding the system of it.







technology.


[PO4].Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and




[PO6].Environment and Sustainability: Understand the issues of environmental contexts and sustainable

development.

[PO7].Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in






MANIPAL UNIVERSITY JAIPUR School of Business & commerce


Course Hand-out

Business Economics-II | CM 1207 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Shweta Taluka | Class: B Com (IISem)

[PSO4]:Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

D. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

E. Syllabus

Business Economics; Circular flow of income, Economic Sectors, Growth and Development Defined. National

Income Accounting[GNP, GDP, NNP, NDP And Net Economic Welfare], Business Cycles Theory, Inflation,

deflation, Stagflation. Theory of unemployment and Income, Elementary Keynesian Economics [Marginal

Propensity to consume, Marginal propensity to Invest, Multiplier, Accelerator], Money Supply, Elementary

Monetary Policy and Elementary Financial Policy.

Text Books

T1. Jhingan M L, Macro Economic Theory, Vikas Publishing House Pvt Ltd., Delhi, 2013.

T2. Vaish M C, Macro Economic Theory, Vikas Publishing House Pvt Ltd., Delhi, 2014.

Reference Books

R1. Souza E D, macroeconomics, pearson, New Delhi,2012.

F. Lecture Plan:

Lec No Topics Session Outcome Mode of

Delivery

Corresponding

CO

Mode of

Assessing the

Outcome

1 Introduction and Course

Hand-out briefing

To acquaint and clear

teachers expectations

and understand

student expectations

Discussion NA NA

2 Business economics: –

Introduction

Basic understanding of

Business Economics

Lecture 1207.1 In Class Quiz

3 Business Economics: –

Introduction


Business Economics


End Term

4 Economic Sectors Basic concept of

Economic Sectors

Lecture 1207.2

End Term

5,6 Economic Sectors Explain different

Economic Sectors


End Term

7,8 Growth and development Basic concept of

Growth and

development

Lecture&

Discussion

1207.2 Class Quiz

Mid Term I

End Term

9,10,11 Growth and development Explain different

factors affecting

Discussion

1207.2 Class Quiz

Mid Term 1

End term

12,13 National income Explain concept of

National income

Lecture&

Discussion

1207.3

Class Quiz

Mid Term 1

End Term

14,15 National Income Basic understanding of

National income

Lecture 1207.3 Class Quiz

Mid Term 1

End Term

16,17,18 Net economic welfare Explain the concept Lecture 1207.3 Class Quiz

Mid Term I

End Term

19,20,21 Business cycle Discuss various

aspects of concept


End Term

22,23,24 Business cycle Discuss various

aspects of concept

Discussion

1207.3 Class Quiz

Mid Term II

End Term

25 Inflation, deflation, stagflation Explain the key

elements of Inflation,

deflation, stagflation


Mid Term II

End Term

26,27 Inflation, deflation, stagflation Explain the key

elements

Discussion 1207.4 Mid Term II

End Term

28,29,30 Theory of unemployment

and income

Explain the basic

concept and details

Discussion 1207.4 Class Quiz

Mid Term II

End Term

31,32 Theory of unemployment

and income

Explain basic theory Discussion 1207.5 Class Quiz

End Term

33 Keynesian economics Explain basic concept Discussion 1207.5 Class Quiz

End Term

34 Keynesian economics Explain the basics Discussion 1207.5 Class Quiz

End Term

35 Monetary policy Discuss elements of

policy


End Term

36 Fiscal policy Explain key elements

of policy


G. Course Articulation Matrix: (Mapping of COs with POs)

C

O

STATEMENT

CORRELATION WITH

PROGRAM OUTCOMES


SPECIFIC OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

PO

7

PSO

1

PSO 2 PSO 3 PSO 4

CM

120

7.1

Acquaint knowledge of the basic

concept and various aspects of

business economics and pure

economics.

3 2 1 2 1 3

CM

120

7.2

Obtain more wider aspect and

knowledge of national income and

its related terms.

2 2 1 3 1 2

CM

120

7.3

Gain knowledge about concept of

Keynesian economics[MPC, MPS,

Multiplier].

2 2 1 2 2

CM

120

7.4

Understand the different policies of

government in the economy and their

perspectives.

1 3 2

1 2

CM

120

7.5

Know more about the different

theories of inflation, deflation and

money supply along with their

implications on economy to develop

their skills of understanding the

system of it.

1 2 1

2 1




Course Hand-out

Principal of marketing | CM 1208 | 2 Credits | 2 0 0 2

Session: Jan 19 – May 19 | Faculty: Sona sen | Class: B.COM (II Sem)

A. Introduction: This course is offered by Dept. of Commerce give detail knowledge about marketing deep concept such

as product and it level marketing research .distributions channel .product pricing. Type of various product and services

also it gives the idea about various market segmentation.


[1208.1] Understand about the concepts and strategies of marketing management.

[1208.2] Describe about marketing mix & market segmentation

[1208.3] Explain about product, price and identify various distribution channels in market to develop their skills for

employability.

[1208.4] Identify various concepts of promotion mix strategies

[1208.5] Acknowledge about market research and sketch out the process and techniques used for Market Research







technology.







development.








D. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)







Homework/ Home Assignment/ Activity

Assignment

(Formative)





will be awarded.

E. Syllabus

Introduction: Marketing Mix, Value Chain Analysis, Marketing Environment. Market Segmentation- Targeting and

positioning. Product: Product and product levels, Types of goods, Product–mix, New Product development, Product Life Cycle.

Pricing: Concept, Objectives, factors affecting pricing of a product, Pricing process. Channels of Distribution: selection of

Channels & Types of channels of distribution. Promotion Mix: Advertising. Sales Promotion: Importance & Techniques of Sales

Promotion, Personal selling, Publicity & Public relations. Marketing Research: Meaning & Importance, Process Tools &

techniques of Research.

F. Text Books

T1. P Kotler, Marketing Management. Prentice Hall of India, New Delhi.

T2. V.S. Ramaswamy, and S. Namakumari, (2002). Marketing Management, Planning and Control. Macmillan India

Ltd., New Delhi

T3. Sherleker S.A.; Marketing Management, Himalaya Publishing House, Bombay.

G. Reference Books

R1. Person publication principal of marketing

H. Lecture Plan:

Lec No Topics Session

Outcome

Mode of

Delivery

Corresponding

CO

Mode of

Assessing the

Outcome


briefing

To acquaint and

clear teachers

expectations

and understand

Discussion NA NA

student

expectations

2 Introduction of market and it's

history of market

Basic

understanding

of indirect taxes


Mid Term1

3 Marketing mix concept Explain

product


End Term

4 Marketing mix (product ,price ,place

,promotion physical

evidence,process and people)

Explain concept

mix

Lecture 1208.3

Mid Term

2

5, Major types of product and service Explain

difference

between

product and

service

Lecture 1208.2

In Class Quiz

MidTerm1

6,7,8 concept of market segmentation Discuss

concept of

market and its

segmentation

Lecture &

Discussion

1208.3 Class Quiz

Mid Term I

End Term

9,10,11 Market envioment and its type Discuss the

various type of

market

envioment

Discussion

1208.2 Class Quiz

Mid Term 1

End term

12,13 Promotion concept Describe

about basic

concept type

promotion

and mix

Lecture &

Discussion

1208.3

Class Quiz

Mid Term II

End Term

14,15 Pricing concept Basic

understanding

of factors of

pricing and it's

process


Mid Term II

16,17,18

Channel of distribution of goods and

service in different market

Explain

.importance of

channels in

distribution and

process and

types


Mid Term II

End Term

19,20,21 Market research :market and it's

research important s

Process tolls

and technics

and how it is

important


Mid Term

End Term

22,23,24 Syllabus topic revision Complete

marketing

Discussion

1208.2 End Term


120

8.2

Describe about marketing mix &

market segmentation

3 3 2 2 3 1 3 2 2 1

120

8.3

explain about product, price and

identify various distribution

channels in market to develop their

skills for employability.

1 2 3 1 3 2 1 2

120

8.4

identify various concepts of

promotion mix strategies

3 2 2

3 2 2

120

8.5

Acknowledge about market

research and sketch out the process

and techniques used for Market

Research

3 2 2 2

2 1 1

C

O

STATEMENT


OUTCOMES


SPECIFIC OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

PO

7

PSO 1 PSO 2 PSO 3 PSO 4

120

8.1

Understand about the concepts and

strategies of marketing management

2 2 3 1 1 1 3 3 1 3 1

H. Introduction: This course is offered by Dept. of Commerce in the second semester of B.Com Program. It is designed

to acquaint the students with various accounting procedure and practices used in the business world at different domains

of the Society. It intend to cover all the other aspects of accounting techniques and methods used in specific business set

ups.

I. Course Objectives: At the end of the course, students will be able to:

[1209.1] Describe the principles & Procedures of the Sectional Balancing and Self Balancing systems & Accounts from

incomplete records.

[1209.2] Explain Accounting for empty containers, Voyage Accounts.

[1209.3] Interpret and Illustrate Accounting for Insurance Claims: Loss of Stock & Consequential Losses & Royalty Accounts.

[1209.4] Recognize the Methods of Hire Purchase and instalment payment systems to develop the skill for it.

[1209.5] Learn the Process of Branch Accounting and Departmental Accounting and Hotel & Farm Accounting.

J. Program Outcomes and Program Specific Outcomes






technology.







development.










Course Hand-out

FINANCIAL ACCOUNTING –II | CM1209 | 4 Credits | 3 1 0 4

Session: Jan 19 – May 19 | Faculty: Dr. Gaurav Lodha | Class: B.COM (II Sem.)

K. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

L. Syllabus

Contents:

Sectional Balancing and Self Balancing systems. Accounts from incomplete records (Single entry system). Accounting for

empty containers. Voyage Accounts. Insurance Claim: Loss of Stock & Consequential Losses. Royalty Accounts. Hire

Purchase and instalment payment systems. Branch Accounting. Departmental Accounting. Hotel & Farm Accounting.

M. Text Books

T1. Rajpurohit & Joshi, Financial Accounting, RPP, Jodhpur. 2017

T2. Maheshwari S. N: Financial Accounting, Vikas Publishing House, New Delhi. 2017

N. Reference Books

R1. R L Gupta, and M Radhaswamy: Financial Accounting, Sultan Chand & Sons, New Delhi. 2015

R2. Shukla M.C., Grewal T.S, and S.C.L Gupta: Advanced Accounting, S. Chand & Co. New Delhi. 2017

O. Lecture Plan:


Delivery

Corresponding

CO

Mode of

Assessing the

Outcome


Hand-out briefing



and understand


Discussion NA NA

2,3 Sectional Balancing and Self

Balancing systems-

Introduction


Sectional Balancing

and Self Balancing

systems


End term

4,5 Problems on Sectional

Balancing and Self Balancing

systems

Understand

Procedure of

Preparation of

Accounts under

Sectional Balancing

and Self Balancing

systems

Tutorial &

Discussion

1209.1

Class Quiz

End Term

6 Accounts from incomplete

records (Single entry

system)- Introduction


meaning of (Single

entry system)


End Term

7,8 Problems on Accounts

from incomplete records

(Single entry system)

Understand

Procedure of

Preparation of

Accounts under Single

entry system

Tutorial &

Discussion

1209.1 Class Quiz

End Term

9,10 Problems on Accounts

from incomplete records

(Single entry system)

Understand

Procedure of

conversion of single

entry into double

entry system

Tutorial &

Discussion

1209.1 Class Quiz

End Term

11 Accounting for empty

containers- Introduction


meaning of Accounting

for empty containers


Mid Term I

End Term

12,13 Problems on Accounting

for empty containers

Understand

Procedure of

Accounting for empty

containers

Tutorial &

Discussion

1209.2 Class Quiz

Mid Term I

End Term

14 Voyage Accounts Basic understanding of

meaning of Voyage

Accounts

Lecture 1209.2 Mid Term I

End Term

15,16 Problems on Voyage

Accounts

Understand

Procedure of Solving

Voyage Accounting

Problems

Tutorial &

Discussion

1209.2 Class Quiz

Mid Term I

End Term

17,18 Insurance Claim: Loss of

Stock & Consequential

Losses


Insurance Claims for

Loss of Stock &

Consequential Losses


Mid Term I

End Term

19,20 Problems on Insurance

Claims for Loss of Stock

Understand



Loss of Stock

Problems

Tutorial &

Discussion

1209.3 Class Quiz

Mid Term I

End Term

21,22 Problems on Insurance

Claims for Consequential

Losses

Understand



Consequential Losses

Problems

Tutorial &

Discussion

1209.3 Class Quiz

Mid Term I

End Term

23,24 Royalty Accounts Basic understanding of

Royalty Accounts


Mid Term I

End Term

25,26 Problems on Royalty

Accounts

Understand


Royalty Accounts

Problems

Tutorial &

Discussion

1209.3 Class Quiz

Mid Term I

End Term

27,28 Problems on Royalty

Accounts

Understand


Royalty Accounts

Problems on Sub

Lease

Tutorial &

Discussion

1209.3 Class Quiz

Mid Term I

End Term

29,30 Hire Purchase and

instalment payment

systems


Hire Purchase and

instalment payment

systems


End Term

31,32,33,34 Problems on Hire

Purchase and instalment

payment systems

Understand


Problems on Hire

Purchase and

instalment payment

systems

Tutorial &

Discussion

1209.4 Class Quiz

End Term

35,36 Branch Accounting Basic understanding of

Types of Branch and

their Accounting

Lecture

1209.5 Class Quiz

Mid Term II

End Term

37,38,39,40 Problems on Branch

Accounting

Understand


Problems on

Controlled Branches

Tutorial &

Discussion

1209.5 Class Quiz

Mid Term II

End Term

41,42,43 Problems on Branch

Accounting

Understand


Problems on

Independent and

Foreign Branches

Tutorial &

Discussion

1209.5 Class Quiz

Mid Term II

End Term

44,45 Departmental Accounting Basic understanding of

Departmental

Accounting

Lecture

1209.5 Class Quiz

Mid Term II

End Term

46,47 Problems on Departmental

Accounting

Understand


Problems

Departmental

Accounting

Tutorial &

Discussion

1209.5 Class Quiz

Mid Term II

End Term

48 Hotel & Farm Accounting Basic understanding of

Hotel & Farm

Accounting

Lecture

1209.5 Class Quiz

End Term

49,50 Problems on Hotel & Farm

Accounting

Understand


Problems on Hotel &

Farm Accounting

Tutorial &

Discussion

1209.5 Class Quiz

End Term

51,52 Revision Recapping all the

topics in brief

Lecture

NA NA

P. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES


SPECIFIC OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

PO

7

PSO 1 PSO 2 PSO 3 PSO 4

CM

1209

.1

Describe the principles & Procedures

of the Sectional Balancing and Self

Balancing systems & Accounts from

incomplete records.

1 1 1 1 1 1

CM

1209

.2

Explain Accounting for empty

containers, Voyage Accounts.

1

CM

1209

.3

Interpret and Illustrate Accounting

for Insurance Claims: Loss of Stock &

Consequential Losses & Royalty

Accounts.

2 1 2 2 2 2 1

CM

1209

.4

Recognize the Methods of Hire

Purchase and instalment payment

systems to develop the skill for it..

1 1 1 1 1

CM

1209

.5

Learn the Process of Branch

Accounting and Departmental

Accounting and Hotel & Farm

Accounting.

1 2 1 1 2 1 1 1


Introduction: This course is offered by Dept. of Mathematics & Statistics as a compulsory paper. It is an important

subject and step in all spheres of data analysis. The course aims at providing the basics of measures of central

tendency, dispersion, correlation & regression, hypothesis testing with emphasis on some commonly

encountered hypothesis tests in statistical data analysis such as in comparisons of averages, testing for

variability, proportions and significance testing in regression analysis.

Q. Course Objectives: At the end of the course, students will be able to

[1202.1]. collect appropriate data from the field for the empirical study and applying measures of central tendency &

Dispersion.

[1202.2]. completely describe a data set using correlation.

[1202.3]. demonstrate knowledge of forecasting using regression analysis.

[1202.4]. construction of index number for analyzing data.

[1202.5]. interpret the random phenomena of business data using probability distributions.

[1202.6]. Analysis of time series data related to business and commerce.

R. Program Outcomes and Program Specific Outcomes






technology.







development.










Course Hand-out

Business Statistics | MA1202 | 4 Credits | 3 1 0 4

Session: Jan 19 – May 19 | Faculty: Ashish Kumar | Class: B.Com (II Sem)

S. Assessment Plan:


Internal Assessment

(Summative)





Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

T. Syllabus

MA1202 Business Statistics [3 1 0 4]

1. Measures of Central Value: Meaning. Need for measuring central value. Characteristics of an ideal measure of central

value. Types of averages – mean, median, mode, harmonic mean, geometric mean. Measures of dispersion: range, quartile

deviation, mean deviation, standard deviation, variance &coefficient of variation.

2. Probability: Meaning and need. Theorems of addition and multiplication, Conditional probability. Bayes‟ theorem.

Random Variable - discrete and continuous. Probability Distribution: Meaning, characteristics (Expectation and variance)

of Binomial, Poisson, Geometric, Uniform, Exponential, Normal distribution, Central limit theorem.

3. Correlation Analysis: Meaning and significance. Correlation and Causation. Types of correlation. Methods of studying

simple correlation - Scatter diagram, Karl Pearson‟s coefficient of correlation, Spearman‟s Rank correlation coefficient.

Regression Analysis: Meaning and significance, Regression vs. Correlation, Regression lines (X on Y, Y on X).

4. Index Numbers: Meaning and significance. Problems in construction of index numbers. Methods of constructing index

numbers Weighted and Un-weighted (simple aggregative and Un-weighted simple average of price relative methods.

Analysis of Time Series: Measurement of trend - Freehand method, Semi average method Moving average, Method of

least squares, Measurement of seasonal variations - method of simple averages, ratio to trend method.

Text Books:

1. B.L Agarwal, Basic Statistics, New Age Publications, 2013.

2. Goon, Gupta, Dasgupta : Fundamental of Statistics Vol. 1., New Age Publications, 2013.

3. S.P. Gupta (S.P.) : Statistical Methods, Sultan Chand & Sons, 34th Edition

Reference Books:

1. Richar Levin & David Rubin : Statistics for management, Prentice Hall

2. Boot & Cox : Statistical analysis for managerial decisions, Tata McGraw Hill

3. I.C. Dhingra & M.P. Gupta: Lecture in business statistics.

U. Lecture Plan:

Lec

No


Delivery

Corresponding

CO

Mode of Assessing

the Outcome

1 Measures of Central

Value: Meaning. Need for

measuring central value.

Characteristics of an ideal

measure of central value.

To understand the

introduction of

Statistics

Lecture 1202.1

3 Types of averages –

arithmetic mean (for

individual, discrete and

continuous series)

To understand the

Arithmetic mean


5 median (for individual,

discrete and continuous

series)

To understand the

median


End Term

7 mode by using inspection

method (for individual,


series)

To understand the

mode

Lecture 1202.1 Home Assignment

End Term

8 harmonic mean (for


continuous series)

To understand the

harmonic mean


End Term

9 geometric mean(for


continuous series)

To understand the

Geometric mean


Mid Term I

End Term

Assignment 1

11 Measures of dispersion:

range, quartile deviation (for


continuous series)

To understand the

measures of dispersion


Class Quiz

Mid Term 1

End Term

13 mean deviation about mean

and median (for individual,


series)

To understand the

mean deviation


Mid Term 1

End Term

16 standard deviation & variance

(for individual, discrete and

continuous series)

To understand the

concept of variance

and S.D.


Mid Term I

End Term

17 coefficient of variation. To understand the

concept of coefficient

of variation


End Term

Assignment 2

18 Correlation Analysis:

Meaning and significance.

Correlation and Causation.

Types of correlation.

To understand the

concept of relationship

between variables


Mid Term I

End Term

20 Methods of studying simple

correlation - Scatter diagram,

Karl Pearson‟s coefficient of

correlation

To understand the

Pearson’s correlation


Mid Term I

End Term

22 Spearman‟s Rank

correlation coefficient( when

ranks are given, when ranks

are not given and when equal

and tied ranks)

To understand the

Rank correlation


Mid Term I

End Term

23 Regression Analysis:

Meaning and significance.

Regression vs. Correlation.

To understand the

concept of regression


End Term

Mid Term II

25 Regression lines (X on Y, Y

on X)

To understand the

concept of regression

lines


End Term

Mid Term II

Assignment 3

27 Analysis of Time Series:

Measurement of trend -

Freehand method, Semi

average method

To understand the

importance of time

series


End Term

Mid Term II

29 Moving average( odd period

and even period)

To understand the

importance of moving

average method in

time series


End Term

Mid Term II

31 Method of least squares

(when number of years is

odd and even)

To understand the

importance of least

square method in time

series


End term

Mid Term II

33 Measurement of seasonal

variations - method of simple

averages, ratio to trend

method.

To understand the

importance of

sessional variations in

time series


Mid Term II

34 Index Numbers: Meaning

and significance. Problems in

construction of index

numbers.

To understand the

importance of index

numbers


Mid Term II

End Term

35 Methods of constructing

index numbers Un-weighted

simple aggregative and Un-

weighted simple average of

price relative methods

To understand the


numbers


Mid Term II

End Term

37 weighted aggregative

mehod: Laspeyre’s method,

Paasche’s method and Fisher

method and weighted

average of price relative

methods

To understand the


numbers


Mid Term II

End Term

Assignment 4

39 Probability: Meaning and

need. Theorems of addition

and multiplication.

(statement & numerical)

Examine the three

definitions of

probability


End Term

41 Conditional probability.

Bayes‟ theorem (definition &

numerical)

To understand the

concept of Bayes

theorem


End Term

42 Random Variable - discrete

and continuous.

(Introduction & definition)

Introduction to

random variables


End Term

43 Probability Distribution:

Meaning,

characteristics (Expectation

and variance) of Binomial

Recall the concept of

probability

distributions


End Term

44 Meaning, characteristics

(Expectation and variance),

numerical of Poisson

distribution

To examine the

various properties of

Poisson Distribution


End Term


(Expectation and variance) ,

To examine the


geometric Distribution


End Term

numerical of Geometric

distribution



numerical of Uniform

distribution

To examine the


uniform Distribution


End Term



numerical of Exponential

To examine the


Exponential

Distribution


End Term



numerical of Normal

distribution.

To examine the


Normal Distribution


End Term

49 Central limit theorem. To examine the


Central limit theorem


End Term

Assignment-5

V. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PSO

1

PSO

2

PSO3 PSO 4

MA1202.

1

collect appropriate data from the field

for the empirical study and applying

measures of central tendency &

Dispersion.

3

MA1202.

2

completely describe a data set using

correlation.

2 2

MA1202.

3

demonstrate knowledge of forecasting

using regression analysis.

2 2

MA1202.

4

construction of index number for

analyzing data.

2

MA1202.

5

interpret the random phenomena of

business data using probability

distributions.

1

MA1202.

6

Analysis of time series data related to

business and commerce.

3 2 2 2


RR. Introduction: This course is offered by Department of Languages as a core course to the students of

BBA/B.Com in IInd Semester. The course offers an in depth knowledge of Language as an important

branch of English language studies. It covers basic concepts such as properties of human languages, word

formation, Grammar, Comprehension and Composition. There is no specific prerequisite on the part of

students as the course begins with the very basics of the field of study.

SS. Course Outcomes: At the end of the course, students will be able to :

[EN1213.1] Understand the fundamental principles of effective communication skills and presentation

skills.

[EN1213.2] Develop critical and creative thinking abilities for communicative competence

[EN1213.3] Display enhanced competence in oral and written communication

[EN1213.4] Improve ideas with precision and coherence in writing

[EN1213.5] Recognize the importance of communication skills like listening, speaking, reading and writing

with advancement of competitive world.

PROGRAM OUTCOMES

Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions, checking

out the degree to which these assumptions are accurate and valid, and looking at our ideas and decisions (intellectual,

organizational, and personal) from different perspectives.

[PO.1]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English

and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and

technology.

[PO.2]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

[PO.3]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the

ability to act with an informed awareness of issues and participate in civic life through volunteering.

[PO.4]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions,

and accept responsibility for them.

[PO.5]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable

development.


School of Humanities and Social Sciences

DEPARTMENT OF LANGUAGES

Course Hand-out

Reading Language through Literature| EN1213| 2 Credits {2 0 2 3}

Session: Jan. 19 – May 19 | Faculty: Dr Yashoda Verma | Class: B.Com. II Semester

[PO.6]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the

broadest context socio-technological changes.

PROGRAM SPECIFIC OUTCOMES :






TT. Assessment Plan:


Internal Assessment

(Summative)



In class Quizzes and Assignments , Activity feedbacks (Accumulated

and Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




Make up Assignments

(Formative)









Activity Assignment

(Formative)




assignments with full zeal since the activity/ flipped classroom participation

by a student will be assessed and marks will be awarded.

UU. SYLLABUS

Phonetics and Vocabulary: Transcription of Phonetic Symbols, Word Stress, Synonyms and Antonyms,

Word Formation; Grammar and Usage: Transformation of Sentences, Clauses, Determiners, Verbs and

Verb Tenses; Comprehension :William Blake’s The Little Black Boy, Lewis Carroll’s A Mad Tea Party, Ruskin

Bond’s Night Train for Deoli, M.K. Gandhi’s The Birth of Khadi, J.L Nehru’s A Tryst with Destiny, A.P.J

Abdul Kalam’s Vision for 2020; Compositional Skills: Letters- Formal and Informal, Review Writing, Memo

Writing, Paragraph Writing.

Reference/Text Books:

1. Sawhney, Panja and Verma eds. English At the Workplace. Macmillan 2003.

2. Singh, R.P. Professional Communication. OUP. 2004.

3. Sasikumar, V., Dutta and Rajeevan, A Course in Listening and Speaking –I Foundation Books. 2005.

4. Quirk and Greenbaum: A University Grammar of English, Longman, 1973.

Lecture Plan:

Lec. No Topics Session

Outcome

Mode of

Delivery

Corresponding

CO

Mode of

Assessing the

Outcome


Hand-out briefing.

To acquaint and

clear teacher’s

expectations and

understand

students’

expectations

Lecture &

Discussion

NA NA

2- 3 Definition and scope of

Linguistics, Phonetics,

Description of vowels

and consonants of

English language

To familiar

students about

the correct

pronunciation

Lecture &

Discussion

EN1112.1 End Sessional

4-6 Symbols for the sounds

of English and phonemic

transcription,

transcription, word

stress, Phoneme and

syllable

Building

vocabulary

Lecture &

Discussion


7 Synonyms and

Antonyms, Word

Formation

Building

vocabulary

Lecture &

Discussion

EN1112.3 Assignment- 1,

Mid Term -2

End Sessional

8 Word Formation; Sentence framing Lecture &

Discussion

EN1112.3 Mid Term -2

End Sessional

9-10 Clauses, Determiners Sentence framing Lecture &

Discussion


End Sessional

11-12 Verbs and Verb Tenses Grammatical skills Lecture &

Discussion


End Sessional

13-14 Active Passive Grammatical skills Lecture &

Discussion

EN1112.3 Mid Term-1,

End Sessional

15-16 Direct Indirect Grammatical skills Lecture &

Discussion

EN1112.3,

EN1112.4,

EN1112.5

Mid Term- 2,

End Sessional

17 William Blake’s The

Little Black Boy

To familiar

students about

the various

Literary genre

Lecture &

Discussion

EN1112.4,

EN1112.5

Mid Term-1

End Sessional

18 Lewis Carroll’s A Mad

Tea Party

The genre of

story in literature

Lecture &

Discussion

EN1112.4,

EN1112.5

Assignment- 2

Mid Term-1

End Sessional

19-20 Ruskin Bond’s Night

Train for Deoli,

The genre of

story in literature

Lecture &

Discussion

EN1112.4,

EN1112.5

Mid Term -2

End Sessional

21 M.K. Gandhi’s The Birth

of Khadi,

Developing moral

values

Lecture &

Discussion

EN1112.4,

EN1112.5

Mid Term -2

End Sessional

22 J.L Nehru’s A Tryst with

Destiny,

Developing moral

values

Lecture &

Discussion

EN1112.4,

EN1112.5

Mid Term -2

End Sessional

23 A.P.J Abdul Kalam’s

Vision for 2020

To broaden vision

among students

Lecture &

Discussion

EN1112.4,

EN1112.5

Mid Term-1

Assignment- 3

End Sessional

24 Letters- Formal and

Informal,

Writing skills for

presentation

Lecture &

Discussion

EN1112.2 Mid Term- 1, End

Sessional

25-26 Review Writing, Writing skills for

presentation

Lecture &

Discussion


27-28 Memo Writing,

Paragraph Writing.

Writing skills for

presentation

Lecture &

Discussion


VV. Course Articulation Matrix: (Mapping of COs with POs)



Outcomes (POs)

Correlation with Program

Specific Outcomes (PSOs)

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

PO

6

PO

7

PSO1 PSO

2

PSO 3

EN

1213.1

Understand the fundamental

principles of effective communication

skills and presentation skills.

3 3 2 1 2 3

EN

1213.2

Develop critical and creative thinking

abilities for communicative

competence.

3 3 2 1 2 2

EN

1213.3

Display enhanced competence in

oral and written communication.

3 3 2 1 1 2

EN

1213.4

Improve ideas with precision and

coherence in writing.

3 3 2 0 0 1

EN

1213.5

Recognize the importance of



advancement of competitive

world.

3 3 2 1 2 0

WW. Introduction: Banking systems and processes have undergone a paradigm change during the last couple of decades.

With the ever increasing economic pressures, banking has assumed paramount importance. The course aims at

acquainting the students with the basic banking structure India and the rules and laws that govern banking as a

structure. Further, the course introduces the students with the recent changes and developments in the banking

processes and their impact on various stakeholders.

XX. Course Outcomes: At the end of the course, students will be able to

[1303.1] Understand banking structure of the country and the various functions performed by the banks.

[1303.2] Understand the various dimensions of special and general relationship between customer and banker

and the various functions performed by the banks.

[1303.3] Elaborate Banking Regulation Act, 1949 and RBI Act, 1934 in terms of Indian Banking System.

[1303.4]Understand the importance of Negotiable Instrument Act and its provisions which are

applicable to Banks in India.

[1303.5] Narrate various types of services offered by the banks to the customers and their related

attributes to develop their employability.

[1303.6] Describe Retail Banking and its various dimensions

YY. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO.1]. Critical Thinking: Take informed actions after identifying the assumptions that frame our



perspectives.

[PO.2]. Effective Communication: Speak, read, write and listen clearly in person and through electronic

media in English and in one Indian language, and make meaning of the world by connecting people,

ideas, books, media and technology.

[PO.3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in

group settings

[PO.4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national


life through volunteering

[PO.5]. Ethics: Recognize different value systems including your own, understand the moral


[PO.6]. Environment and Sustainability: Understand the issues of environmental contexts and

sustainable development

[PO.7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long




Course Hand-out

Banking Law and Practice| CM1303 | 3 Credits | 3 0 0 3

Session: Aug 18 -Dec 18 | Faculty: Dr. Nupur Ojha | Class : B.Com. III Sem.









ZZ. Assessment Plan:


Internal Assessment

(Summative)





Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




AAA. SYLLABUS

Bank & Banking system in India: Recent Trends in Indian Banking, Challenges before banks in India. Banking

Legislation in India- RBI Act 1934, Banking (Regulation) Act 1949. Banker Customer Relationship: Definition of the

term banker and customer – general and special relationship, termination of relationship, pass book, types of accounts

and their operations, types of customers, Different Deposit Products & Services; Services to Customers & Investors.

KYC / AML / CFT norms. Negotiable Instruments Act, 1881: Applicability; Definition; Important Provisions.

Payment and Collection of Cheques and Other Negotiable Instruments; Role & Duties of Paying & Collecting Banks;

Endorsements; Forged Instruments; Bouncing of Cheques; Its Implications. Cheque Truncation System. Ancillary

Services: Remittances; Safe Deposit Lockers; Govt. Business; EBT. Retail Banking: Credit Cards, Debit Cards, Smart

Cards, Home Loans, Personal Loans, Consumer Loans. Technology in Banking. Alternate Delivery Channels :Phone

Banking, ATMs, Net Banking, POS Banking, Kiosk Banking, e-Lobby, Mobile Banking, Digital Branches.

BBB. TEXT BOOKS

T1: Sethi Jyotsna, Bhatia Nishwan, Elements of Banking, 2nd ed, PHI Learning, 2015

CCC. REFERENCE BOOKS

R1:Mishra Sukhvinder, Banking Law and Practice, 2nd ed, S. Chand, 2014

R2:Muraleedharan D, Modern Banking: Theory and Practice, PHI Learning, 2014

R3:Trivedi I.V., Jatana Renu, Indian Banking System, RBSA Publishers, 2012

R4:Sharma Deendayal, Principles of Banking, Rajat Publications, 2014

R5: Heffernan Shelagh, Modern Banking in Theory and Practice, Wiley Publication, 2016

R6:Choudhry Moorad, The Principles of Banking, Wiley Finance, 2015

Lecture Plan:

Session

No.

Topics

1 Course Introduction

2 Introduction to Banks and Banking system in India

3 Recent Trends in Indian Banking

4. Challenges before banks in India

5 Banking Legislation in India- RBI Act 1934 I

6 Banking Legislation in India- RBI Act 1934 II

7 Banking Legislation in India-Banking Regulation Act,1949 I

8 Banking Legislation in India-Banking Regulation Act,1949 II

9 Banker Customer Relationship: Definition of the term banker and customer

10 Banker Customer Relationship: General Relationship

11 Banker Customer Relationship: Special Relationship

12 Termination of Banker and Customer Relationship

13 Pass Book: Meaning, Forms and usage

14 Types of accounts and their operations

15 Types of Customers

16 Different Deposit Products & Services I

17 Different Deposit Products & Services II

18 Services Offered by Banks to customers and investors I

19 Services Offered by Banks to customers and investors II

20 KYC norms

21 AML and CFT norms

22 Negotiable Instruments Act, 1881: Applicability; Definition

23 Negotiable Instruments Act, 1881: Important Provisions

24 Payment and Collection of Cheque and Other Negotiable Instruments I

25 Payment and Collection of Cheque and Other Negotiable Instruments II

26 Role & Duties of Paying & Collecting Banks

27 Endorsements: Meaning and Types

28 Forged Instruments

29 Bouncing of Cheque and Implications

30 Cheque Truncation System

31 Ancillary Services: Remittances, Safe Deposit

32 Ancillary Services: Lockers; Govt. Business; EBT

33 Retail Banking: Credit Cards, Debit Cards, Smart Cards

34 Retail Banking: Home Loans, Personal Loans, Consumer Loans

35 Technology in Banking: Alternate Delivery Channels

36 Phone Banking, ATMs, Net Banking, POS Banking, Kiosk Banking

37 E-Lobby, Mobile Banking, Digital Branches

38 Banking Issues in India

39 Revision

DDD. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO 1 PO 2 PO

3

P

O

4

PO

5

PO

6

PO 7 PSO

1

PSO

2

PSO

3

PSO

4

[1303.

1] Understand banking structure

of the country and the various

functions performed by the

banks

1 2

[1303.

2]

Understand the various

dimensions of special and

general relationship between

customer and banker and the

various functions performed by

the banks

1 2

[1303.

3]

Elaborate Banking Regulation

Act, 1949 and RBI Act, 1934 in

terms of Indian Banking

System

2 1

[1303.

4]

Understand the importance of

Negotiable Instrument Act and

its provisions which are

applicable to Banks in India

2 1

[1303.

5]

Narrate various types of

services offered by the banks

to the customers and their

related attributes to develop

their employability.

1 2

[1303.

6]

Describe Retail Banking and its

various dimensions

2 1


EEE. Introduction: The course on Fundamentals of Entrepreneurship intends to inculcate in graduates an advanced level

of entrepreneurial vision and entrepreneurial will. Further, this course enables students with the ability to identify

entrepreneurial opportunities that exist, those that represent untapped markets and underserved markets, and those

that can be created by applying existing technologies to new fields and new markets.

FFF. Course Outcomes: At the end of the course, students will be able to

[1305.1] To provide understanding of the relevance of Entrepreneurship as a means of management

practice in the context of a fast changing organizational structure in a global environment.

[1305.2] To identify & develop of opportunities for an entrepreneur in an uncertain & inflexible environment.

[1305.3] To find out the ways to minimize the external threats.

[1305.4] Use critical thinking skills & apply ethical understanding perspective in business situations.

[1305.5] Develop a well-presented business plan that is feasible for the budding entrepreneurship to create

employable situations for them.

[1305.6] Demonstrate the ability to find an attractive market that can be reached economically

A. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES








group settings.



volunteering.




development.











Department of Commerce Course Hand-out

Fundamentals of Entrepreneurship| CM 1305 | 3 Credits | 3 0 0 3

Session: July 18– Dec 18 | Faculty: Ms. Archana Poonia | Class: BCOM IV Sem.

[PSO.4]: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that


B. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20


Presentation, Assignments, Class room

activities

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




C. SYLLABUS

Unit 1 Entrepreneurship: Meaning, Characteristics of Entrepreneurship. Entrepreneur: Meaning, Nature,

Types and Functions of an Entrepreneur. Theories of Entrepreneurship, Qualities of a successful entrepreneur:

Leadership, Risk taking, Decision making & Business Planning, Entrepreneurship and Leadership.

Origin and development of Entrepreneurship in India. Entrepreneurial Development Program (EDP): EDP their

role, relevance and achievements, Role of Government organizing EDP’s; Critical Evaluation.

Unit 2 Government Encouragement to Entrepreneurship, organization of Central and State Government to

Help Entrepreneurship, Resources required by the entrepreneur’ viz. Finance, manpower and their sources at

various stages of development of the enterprise, regulation of Industry, Infrastructure facilities, Entrepreneurial

Behavior, Innovation and entrepreneur. Role of Entrepreneur: Role of an entrepreneur in economic growth

as innovator, generation of employment, opportunities complimenting and supplementing economic growth

bringing about social stability and balanced regional development of industries, role in export promotion and

import substitutions, forex earning, augmenting and meeting local demand. Snap Shot of a few Selected Successful

Ist generation entrepreneurs.

Unit 3 Promotion of a Venture, Opportunities Analysis, External environment analysis: Economic

– Social – Technological. Competitive factors; Legal requirements for establishment of a new unit and raising

funds, venture capital sources and documentation required. Role of Special financial Institutions. Preparation of

a Project.

D. TEXT BOOKS

T1. Gupta C B and Khanka S, Entrepreneurship & Small Business Management, Sultan Chand and Sons, New Delhi

E. REFERENCE BOOKS

R1. Arora, R. and Sood, S.K. Fundamentals of Entrepreneurship and Small Business Management. Kalyani

Publishers, Ludhiana.

R2. Desai, V. Small-Scale Industries and Entrepreneurship. 3/re, Himalayan Publishing House, Mumbai.

R3. Ramachandaran, K. Managing a New Business Successfully. Global Business Press, New Delhi.

https://www.google.co.in/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0CB0QFjAAahUKEwiCgZSfu9_GAhXIxI4KHVyaD5A&url=http%3A%2F%2Fsultanchandandsons.com%2Fviewdetails.aspx%3FID%3D267&ei=KIqnVYLNMMiJuwTctL6ACQ&usg=AFQjCNElHFK5JO4MuRagtBy5YUWrQnj_Tg&bvm=bv.97949915,d.c2E&cad=rja

F. Lecture Plan:

LEC NO TOPICS

1 Overview and introduction of the course

2 Entrepreneurship: Meaning, Characteristics of Entrepreneurship

3 Entrepreneur: Meaning, Nature

4 Types and Functions of an Entrepreneur

5-6 Theories of Entrepreneurship

6-8 Qualities of a successful entrepreneur: Leadership, Risk taking, Decision making &

Business Planning, Entrepreneurship and Leadership

9-10 Origin and development of Entrepreneurship in India

11 Entrepreneurial Development Program (EDP)

11-12 EDP their role, relevance and achievements

13 Role of Government organizing EDP’s

14 Critical Evaluation

15 Government Encouragement to Entrepreneurship

13 organization of Central and State Government to Help Entrepreneurship

14-15 Resources required by the entrepreneur’ viz. Finance, manpower and their sources at

various stages of development of the enterprise

16 regulation of Industry, Infrastructure facilities, Entrepreneurial Behavior, Innovation

and entrepreneur

17 – 21 Role of Entrepreneur: Role of an entrepreneur in economic growth as innovator,

generation of employment, opportunities complimenting and supplementing economic

growth bringing about social stability and balanced regional development of industries,

role in export promotion and import substitutions, forex earning, augmenting and

meeting local demand

22 Snap Shot of a few Selected Successful Ist generation entrepreneurs.

23 Promotion of a Venture

25-27 Opportunities Analysis

28-29 External environment analysis

30-31 Economic – Social – Technological

32-33 Competitive factors

34-35 Legal requirements for establishment of a new unit and raising funds

36 venture capital sources and documentation required

37 Role of Special financial Institutions

38- 39 Preparation of a Project

G. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT

CORRELATION WITH

PROGRAM OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PSO

1

PSO

2

PSO 3 PSO4

CM

1305.1

To provide understanding of the

relevance of Entrepreneurship as a

means of management

practice in the context of a fast

changing organizational structure in a

global environment.

2 3

CM

1305.2

To identify & develop of opportunities for

an entrepreneur in an uncertain &

inflexible environment.

2 3

CM

1305.3

To find out the ways to minimize the

external threats.

CM

1305.4

Use critical thinking skills & apply

ethical understanding perspective in

business situations.

CM 1305.5

Develop a well-presented business plan that is feasible for the budding

entrepreneurship to create employable

situations for them.

CM

1305.6

Demonstrate the ability to find an

attractive market that can be reached economically

2 2


GGG. Introduction: This course is designed as a foundation course of Quantitative Analysis for students in a

commerce and management graduate program. We will begin with a general overview of Quantitative

techniques, its classification and then go into more detail about different Quantitative techniques use in decision-

making process in business and industry. Since Quantitative techniques/Operations Research tools and

techniques are like a water molecule which is known as universal solvent. Same as water molecule, the

application of quantitative techniques are use in every field of science, commerce, management etc. The course’s

objective is to provide a theoretical & practical knowledge of different quantitative techniques used in business

and industry for optimal decision making.

HHH. Course Outcomes: At the end of the course, students will be able to

[1306.1] understand the basic concepts of Quantitative Analysis, classification and its applications to

business and economy,

[1306.2] describe the different allocation problem: Linear Programming Problem, Assignment

Transportation Problem, Replacement and queuing model used for decision making process,

[1306.3] understand how optimal strategy should be selected under different competitive situation using

decion and game theory.

[1306.4] understand how to analyse and solve business problem/real life problem if the real data are not

available, or modeling formulation is not possible using simulation analysis,

[1306.5] understand the importance of network analysis, application of probability distribution in decision

making and the difference between CPM and PERT.

[1306.6] describe the role of quantitative analysis (Markov analysis) to analyse the current behavior of the

system to predict the future behaviour of the same system.

III. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our

thinking and actions, checking out the degree to which these assumptions are accurate and valid, and

looking at our ideas and decisions (intellectual, organizational, and personal) from different

perspectives.


media in English and in one Indian language, and make meaning of the world by connecting people,

ideas, books, media and technology.


group settings.

[PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the ability to act with an informed awareness of issues and participate in civic life

through volunteering.









technologies.


isolate its key components, analyze and assess the salient issues, set appropriate criteria for decision

making, draw appropriate conclusions and implications for proposed solutions.



Course Hand-out

Quantitative Techniques | MA 1306 | 4 Credits | 3 1 0 4

Session: July – Dec.’18 | Faculty: Mohd. Rizwanullah | Class: B.Com.-III Sem.



[PSO.4]:Ethical Reasoning: Ethical Reasoning: making student capable of recognizing and resolving


JJJ. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I (Close Book) 20

Sessional Exam II (Close Book) 20



Averaged)

10

End Term Exam

(Summative)

End Term Exam (Close Book) 40

Total 100

Attendance

(Formative)

A minimum of 75% Attendance is required to be maintained by a student

to be qualified for taking up the End Semester examination. The allowance

of 25% includes all types of leaves including medical leaves.

Make up Assignments

(Formative)


absence. A makeup assignment on the topic taught will be given which has

to be submitted within a week from the date of absence. These

assignments are limited to a maximum of 5 throughout the entire

semester.

Homework/ Home

Assignment/ Activity

Assignment

(Formative)

There are situations where a student may have to work in home,

especially before a flipped classroom. Although these works are not

graded with marks. However, a student is expected to participate and

perform these assignments with full zeal since the activity/ flipped

classroom participation by a student will be assessed and marks will be

awarded.

KKK. SYLLABUS

Quantitative Techniques - An Introduction, Classifications of quantitative techniques; applications of

quantitative techniques tobusiness and industry; limitations of quantitative techniques.

Linear programming- Graphical and simplex method, sensitivity analysis; assignment and transportation

problems.

Decision theory; game theory; replacement analysis; elementary queuing theory; simulation.

Networking techniques- PERT & CPM, crashing; Simulation and Markov Analysis.

LLL. TEXT BOOKS

T1. Kapoor, V.K. (1999). Operations Research. Sultan Chand and Sons, New Delhi.

T2. Sharma, J.K. (2001). Fundamentals of Operations Research. Macmillan India Ltd., New Delhi.

T3. N.D. Vohra (2009). Quantitative Techniques in Management, 4/e, TMH, New Delhi.

MMM. REFERENCE BOOKS

R1. K.K. Chawla, B.K.Sharma; Operational Research & Quantitative Analysis for Management, Kalyani

Publications. (2011).

R2. Taha H.A., Operations Research: An Introduction – 9/e, PHI.

R3. Sharma, S.D. Operations Research: Theory, Methods and Application, Kedar Nath, Ram Nath & Co.

NNN. Lecture Plan:

LEC. NO. TOPICS


2,3,4 Classifications of quantitative techniques

5,6,7 applications of quantitative techniques tobusiness and industry

8 limitations of quantitative techniques

9 Linear programming: Introduction

10,11,12 Graphical method,

13,14,15,16 simplex method,

17,18 sensitivity analysis

19,20 Assignment Problems

21,22,23,24 transportation problems

25 Decision theory; Introduction

26,27,28,29 game theory

30,31,32 replacement analysis

33,34,35,36,37 elementary queuing theory;

38,39,40 Simulation

41 Networking techniques: Introduction

42,43,44 PERT

45,46 CPM

47,48 Crashing

49,50,51 Markov Analysis


CO

STATEMENT


OUTCOMES

CORRELATION

WITH PROGRAM

SPECIFIC

OUTCOMES

PO 1 PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PS

O

1

PS

O

2

PS

O

3

PS

O

4

MA13

06.1

understand the basic concepts of

Quantitative Analysis, classification

and its applications to business and

economy,

2 1 3

MA13

06.2

describe the different allocation

problem: Linear Programming

Problem, Assignment Transportation

Problem, Replacement and queuing

model used for decision making

process,

1 3

MA

1306.

3

understand how optimal strategy

should be selected under different

competitive situation using decion

and game theory.

3 2 1

MA

1306.

4

understand how to analyse and solve

business problem/real life problem if

the real data are not available, or

modeling formulation is not possible

using simulation analysis,

3 1 2

MA

1306.

5

understand the importance of

network analysis, application of

probability distribution in

decisionmaking and the difference

between CPM and PERT.

3 1 2

MA13

06.6

describethe role of quantitative

analysis (Markov analysis) to analyse

the current behavior of the system to

predict the future behaviour of the

same system.

3 1 2

Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

A. Introduction: In the last few years, there have been enormous changes in

accounting procedures and disclosures of companies. The Companies Act, 2013

has been implemented, and the different accounts are to be prepared as per the

provisions of the Accounting Standards. Many Universities have revised their

respective syllabus to accommodate the changes brought in by The Companies Act,

2013 and the Accounting Standards.


[1307.1]: Explain the system of Issue, forfeiture and re-issue of shares, right issue of shares

and Buy-back of shares of companies,

[1307.2]: Explain the methods issue and redemption of preference shares and various types

of issue and redemption of debentures.

[1307.3]: Explain the process of preparation of final accounts of companies and underwriting

of shares and debentures.

[1307.4]: Describe the process of acquisition of business, identification of profit-prior to

incorporation and also describe the methods of amalgamation and reconstruction of

companies to develop a skill set for employability.

[1307.5]: Evaluate the system of liquidation of companies and can explain the method of

preparing the statement of affairs (including deficiency/surplus accounts) and liquidator’s final

statement of account .


[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame

our thinking and actions, checking out the degree to which these assumptions are accurate

and valid, and looking at our ideas and decisions (intellectual, organizational, and personal)

from different perspectives.

[PO2].Effective Communication: Speak, read, write and listen clearly in person and through





Course Hand-out

Corporate Accounting | CM 1307 | 4 Credits | 3104

Session: Aug.,18 – Dec.,18 | Faculty: Mohammed Zeeshan Qadri |



[PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred

national development, and the ability to act with an informed awareness of issues and

participate in civic life through volunteering.



[PO6]. Environment and Sustainability: Understand the issues of environmental contexts

and sustainable development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent

and life-long learning in the broadest context socio technological changes

[PSO1]: To understand concept, theories and operation of business using appropriate supportive

technologies.


[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and


[PSO4]: Making Student capable of recognizing and resolving ethical issues that arise in business set

ups.

C. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20



Assignments , Activity

feedbacks (Accumulated and

Averaged)

10

End Term Exam

(Summative)

End Term Exam (Open

Book)

50

Total 100

Attendance

(Formative)

A minimum of 75% Attendance is required to be maintained

by a student to be qualified for taking up the End Semester

examination. The allowance of 25% includes all types of

leaves including medical leaves.

Make up Assignments

(Formative)

Students who misses a class will have to report to the

teacher about the absence. A makeup assignment on the

topic taught on the day of absence will be given which has

to be submitted within a week from the date of absence. No

extensions will be given on this. The attendance for that

particular day of absence will be marked blank, so that the

student is not accounted for absence. These assignments are


Homework/ Home


Assignment

(Formative)

There are situations where a student may have to work in

home, especially before a flipped classroom. Although these

works are not graded with marks. However, a student is

expected to participate and perform these assignments with

full zeal since the activity/ flipped classroom participation by

a student will be assessed and marks will be awarded.

D. SYLLABUS

Issue of Shares and Debentures, Forfeiture and reissue of Shares, Right Issue.

Redemption of Preference Shares, Buy – Back of Shares. Underwriting of Shares

and Debentures. Acquisition of business. Profit or Loss Prior to Incorporation,

Redemption of Debentures. Preparation of Final Accounts of Companies.

Statements of Affairs (including deficiency/surplus Account) and Liquidator’s Final

Statement of Account of the winding up.

E. TEXT BOOKS

T1: Corporate Accounting- M Hanif, A Mukherjee

T2: Corporate Accounting- Rajpurohit, Joshi

F. REFERENCE BOOKS

R1: Corporate Accounting- S.N. Maheshwari

R2: Introduction to Corporate Accounting- Chris Jesy

G. Lesson Plan

LEC

NO

TOPICS Session

Outcome

Mode of

Delivery

Corresponding

CO

Mode of

Assessing

the

Outcome

1

Company:

Introduction,

Characteristics,

Types

Understanding

of meaning of

Company and

there types

Lecture 1307.1 1st Mid-term

and End-

Term

2

Types of Share

Capital and

Types of Shares

Describing

various types

of Share

Capital and

Types of

Shares

Lecture and

presentation

1307.1 1st Mid

Term and

End Term

3

Rules and

regulations for

Issue, Forfeiture

and Reissue of

shares and

accounting of it

Explanation of

rules and

regulations for

issue, forfeiture

and reissue of

shares and

accounting of it

Lecture and

presentation

1307.1 1st Mid

Term and

End Term

4

Accounting

treatment of

forfeiture and

reissue of

shares

Practical

implication of

forfeiture and

reissue of

shares

Hands on

practice

1307.1 1st Mid

Term and

End Term

5

Accounting

treatment of

forfeiture and

reissue of

shares

Practical

implication of

forfeiture and

reissue of

shares

Hands on

practice

1307.1 1st Mid

Term and

End Term

6

Accounting

treatment of

forfeiture and

reissue of

shares

Practical

implication of

forfeiture and

reissue of

shares

Hands on

practice

1307.1 1st Mid

Term and

End Term

7 Buy- Back of

shares

Explain the

meaning of

Buy- Back of

shares

Discussion 1307.1 NA

8 Buy- Back of

shares

Buy- Back of

Shares

accounting

treatment

Lecture with

hands on

practice

1307.1 1st Mid

Term and

End Term

9 Right Issue of

Shares

Accounting

treatment of

Right Issue of

Shares

Lecture,

presentation

and discussion

1307.1 1st Mid

Term and

End Term

10 Debentures Introduction to

Debentures

Lecture and

presentation

1307.2 1st Mid

Term and

End Term

11 Debentures

Accounting

treatment of

debentures

Lecture and

Discussion

1307.2 1st Mid

Term and

End Term

12 Preference

Shares

Introduction to

Preference

Shares

Lecture and

presentation

1307.2 1st Mid

Term and

End Term

13 Preference

Shares

Accounting

Treatment of

Preference

shares issue

and

redemption

Lecture and

presentation

1307.2 1st Mid

Term and

End Term

14 Preference

Shares

Accounting

Treatment of

Preference

shares issue

and

redemption

Lecture,

presentation

and discussion

1307.2 1st Mid

Term and

End Term

15 Preference

Shares

Accounting

Treatment of

Preference

shares issue

and

redemption

Discussion 1307.2 1st Mid

Term and

End Term

16 Class Test Class Test NA NA NA

17

Underwriting of

shares and

Debentures

Explaining

Underwriting

of shares

Lecture and

presentation

1307.3 2nd Mid

Term and

End Term

18

Underwriting of

shares and

Debentures

Accounting

Treatment of

Underwriting

of shares and

debentures

Lecture and

presentation

1307.3 2nd Mid

Term and

End Term

19

Underwriting of

shares and

Debentures

Accounting

Treatment of

Underwriting

of shares and

debentures

Lecture and

presentation

1307.3 2nd Mid

Term and

End Term

20

Underwriting of

shares and

Debentures

Accounting

Treatment of

Underwriting

of shares and

debentures

Lecture and

presentation

1307.3 NA

21 Redemption of

Debentures Introduction

Lecture and

presentation

1307.2 2nd Mid

Term and

End Term

22 Redemption of

Debentures

Accounting

Treatment

Lecture and

presentation

1307.2 2nd Mid

Term and

End Term

23 Redemption of

Debentures

Accounting

Treatment Lecture and

Tutorial

1307.2 2nd Mid

Term and

End Term

24 Redemption of

Debentures

Accounting

Treatment

Lecture and

Tutorial

1307.2 2nd Mid

Term and

End Term

25 Redemption of

Debentures

Accounting

Treatment

Lecture and

Tutorial

1307.2 2nd Mid

Term and

End Term

26 Acquisition of

Business Introduction

Lecture and

Tutorial

1307.4 2nd Mid

Term and

End Term

27 Acquisition of

Business

Accounting


Tutorial

1307.4 2nd Mid

Term and

End Term

28 Guarantee Introduction Lecture and

Tutorial

1307.4 2nd Mid

Term and

End Term

29 Guarantee Accounting

Treatment

Discussion 1307.4 2nd Mid

Term and

End Term

30 Profit Prior to

Incorporation Introduction

Lecture and

Tutorial

1307.4 2nd Mid

Term and

End Term

31 Profit Prior to

Incorporation

Accounting

Treatment

Lecture and

Tutorial

1307.4 2nd Mid

Term and

End Term

32 Class Test Class Test NA NA NA

33

Preparation of

Final Accounts

of Companies

Introduction

Discussion 1307.3 End Term

34

Preparation of

Final Accounts

of Companies

Accounting

Treatment

Lecture and

Hands on

practice

1307.3 End Term

35

Preparation of

Final Accounts

of Companies

Accounting


Tutorial

1307.3 End Term

36

Preparation of

Final Accounts

of Companies

Accounting


Tutorial

1307.3 End Term

37

Preparation of

Final Accounts

of Companies

Accounting


Tutorial

1307.3 End Term

38 Bonus to

Shareholders

Bonus to

Shareholders

Hands on

practice 1307.3 End Term

39 Bonus to

Shareholders

Accounting

Treatment

Hands on


40 Liquidation of

Companies Introduction

Lecture 1307.6 End Term

41

Statement of

Affairs with

Deficiency and

Surplus account

Accounting


Tutorial

1307.6 End Term

42

Statement of

Affairs with

Deficiency and

Surplus account

Accounting


Tutorial

1307.6 End Term

43

Liquidator’s

Final Statement

of Account

Accounting


Tutorial

1307.6 End Term

44

Liquidator’s

Final Statement

of Account

Accounting

Treatment

Hands on


45

Liquidator’s

Final Statement

of Account

Accounting

Treatment

Hands on


46 Amalgamation of Companies

Introduction Lecture 1307.5 End Term

47

Accounting

Treatment of

Amalgamation

Accounting


Tutorial

1307.5 End Term

48

Accounting

Treatment of

Amalgamation

Accounting


Tutorial

1307.5 End Term

49

Accounting

Treatment of

Amalgamation

Accounting


Tutorial

1307.5 End Term

50 Reconstruction

of Companies

Accounting


Tutorial

1307.5 End Term

51

Accounting

Treatment of

Reconstruction

Accounting

Treatment

Hands on


52

Accounting

Treatment of

Reconstruction

Accounting

Treatment

Hands on


H. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION

WITH

PROGRAM

SPECIFIC

OUTCOMES

P

O

1

P

O

2

PO

3

PO

4

PO

5

PO

6

PO

7

PS

O

1

PS

O

2

PS

O

3

PS

O

4

CM

1307.1 Explain the system of Issue, forfeiture and re-issue

of shares and Right issue of companies

2 1

CM

1307.2 Explain the methods of Redemption of preference

shares, Buy-back of shares and Underwriting of

shares and debentures.

2 2

CM

1307.3

Describe the process of Acquisition of business,

identification of Profit-prior to incorporation and

various types of Redemption of debentures.

3 3 2

CM

1307.4 Explain the process of preparation of Final

accounts of companies.

2 3 2

CM

1307.5

Describe the process of acquisition of

business, identification of profit-prior to

incorporation and also describe the methods

of amalgamation and reconstruction of

companies to develop a skill set for employability.

2 2

CM

1307.6

Evaluate the system of liquidation of

companies and can explain the method of

preparing the statement of affairs (including

deficiency/surplus accounts) and liquidator’s final statement of account .

2 2 2

1- Low Correlation; 2- Moderate Correlation; 3- Substantial Correlate

I. Introduction: This course introduces the student to the legal and ethical framework of business. Contracts,

negotiable instruments, the law of sales, torts, crimes, constitutional law, the Uniform Commercial Code, and the

court systems are examined. Upon completion the student should be able to identify legal and ethical issues that

arise in business decisions and the laws that apply to them.

J. Course Outcomes: At the end of the course, students will be able to

[1308.1]: analyse the importance and scope of laws in business of India.

[1308.2]: interpret the contract formation and their importance while making agreement

[1308.3]: recognize the rights of buyer and seller, conditions & warranties, passing of property rules.

[1308.4]: recall for filing consumer complaints as read with consumer protection act.

[1308.5]: interpret and illustrate the contract during the formation of partnership to develop their skill for

employability

K. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

PO1.Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and

actions, checking out the degree to which these assumptions are accurate and valid, and looking at our


PO2.Effective Communication: Speak, read, write and listen clearly in person and through electronic media

in English and in one Indian language, and make meaning of the world by connecting people, ideas, books,

media and technology.

PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group

settings.

PO4. Effective Citizenship: Demonstrate empathetic social concern and equity centred national


volunteering.

PO5. Ethics: Recognize different value systems including your own, understand the moral dimensions of


PO6. Environment and Sustainability: Understand the issues of environmental contexts and sustainable

development.

PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning

in the broadest context sociotechnological changes.


reports on business issues using appropriate supportive technologies with emphasize on accounting profession.



Course Hand-out

Mercantile Law| CM1308 | 2 Credits | 2 0 0 2

Session: Aug 18 – Dec 18| Faculty: Ms. Nishu Gupta | B.COM III SEM

[PSO.2]: Critical and Reflective Thinking: Demonstrate cognitive and creative skills to exercise critical

thinking and judgment in identifying and solving problems with intellectual independence for accounting

professional globally.

[PSO.3]: Knowledge Integration: Understanding of major theories, models and tools for analyzing

business environments.

[PSO.4]: Ethical Reasoning: Making Students capable of recognizing and resolving ethical issues that arise

in business setups and accounting profession.

L. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




Make up Assignments

(Formative)







Homework/ Home


Assignment

(Formative)





will be awarded.

M. SYLLABUS

Business Laws: Meaning of Business Laws, Laws and Business managers, Government and Business Relationship in

India. Contract Act: Meaning & Essential elements of Contract, Offer & Acceptance, Consideration, Capacity of

Parties, Free Consent, Quasi Contract, performance of contract, bailment and pledge, indemnity & Guarantee and

Breach of Contract. Sales of Goods Act: Introduction, Conditions & Warranties, Transfer of property in Goods,

Unpaid Seller. Consumer Protection Act and redressal of investors’ grievances: Definitions, Agencies,

Procedure Partnership Act & Limited Liability partnership

N. TEXT BOOKS

T1: Nolakha, R.L., Business Law, RBD Publication

T2: M.C.Kucchal, Business Law/Mercantile Law, Vikas Pub.House (P) Ltd. (M)

O. REFERENCE BOOKS

R1: Singh , A Principle of Mercantile Law, Eastern Book Company

R2: Gulshan & Kapoor, Business Law, Paperback

R3: Maheshwari & Maheshwari, Principle of Mercantile Law, National Publishing Trust

Rohini Aggarwal, Mercantile & Commercial Law , Taxmann

R4: M.C. Kucchal, Modern Indian Company Law, Shree Mahavir Book Depot.

P. Lecture Plan:

LEC NO TOPICS

1 & 2 Business Laws: Meaning of Business Laws, Laws and Business managers,

Government and Business Relationship in India.

3 &4 Proposal, Acceptance, Promise

5 & 6 Consideration

7 & 8 Capacity to contract

9 & 10 Breach of contract

11 Remedies against breach of contract

12 Quasi Contract

13 & 15 Some important sections of contract act.

16 The Sale of Goods Act, 1930: Essentials of Contract of Sale

17 & 18 Condition and warranties

19 Passing of property of goods

20 Transfer of Title by Non Owners,.

21 Right of contract seller.

22 & 23 The Consumer Protection Act, 1986: Salient feature, Definition of consumer;

Grievance redressal machinery.

24 &25 Partnership laws including LLP

26 Revision Class

Q. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT

CORRELATION WITH

PROGRAM OUTCOMES


SPECIFIC OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

PO

7

PSO 1 PSO 2 PSO 3 PSO4

CM

1308.1 Analyse the importance and

scope of laws in business of

India.

1 2 1

CM

1308.2 Interpret the contract

formation and their

importance while making

agreement

1 2 2

CM

1308.3 Recognize the rights of

buyer and seller, conditions

& warranties, passing of

property rules.

1 1

CM

1308.4 Recall for filing consumer

complaints as read with

consumer protection act.

1 3

CM

1308.5 interpret and illustrate the

contract during the

formation of partnership to

develop their skill for

employability.

1 1 1 1


A. Introduction: This course is offered by Department of Commerce as a core course to the students of B.Com in

I1I Semester. The course is designed to develop advanced communication skills in English with an emphasis on

speaking competence. In improving speaking skills, factors such as effective message structure, gestures and facial

expressions, common idiomatic expressions associated with particular contexts, successful question and answer

sessions, useful visual aids, interpretation of rapid speech, organizing presentations, and communicating clearly will

be emphasized. Students will carry out practice sessions to work on common problems in English pronunciation,

stress and intonation enabling them to grow as effective communicators in a complex and competitive world.


[1316.1] Adopt different strategies to convey ideas effectively and make presentations according to purpose, topic and

audience.

[1316.2] Speak intelligibly using appropriate word stress, sentence stress, and intonation patterns.

[1316.3] Evaluate critically their own entry and terminal performance with reference to listening comprehension and

spoken communication.

[1316.4] Narrate events and incidents, real or imaginary in a logical sequence.

[1316.5] Frame questions so as to elicit the desired response and respond appropriately to questions.









group settings.



volunteering.




development.











DEPARTMENT OF COMMERCE

Course Hand-out

SPOKEN ENGLISH | EN 1316 | 2 Credits | 1 1 0 2

Session: Aug.18- Dec 18 | Faculty: Ms. Surbhi | Class: B. Com III SEM



D. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total

Attendance

(Formative)




Make up Assignments

(Formative)







E. SYLLABUS

Situational and Structural Dialogues, Greeting, Self-introduction, Invitation, Making Request, Expressing gratitude,

Complimenting and Congratulating, Expressing Sympathy, Apologizing, Asking for information, Seeking permission,

Complaining and Expressing Regret, At the Bank/ Post office/ College office, At the Green Grocer, At the Temple,

At the College, Canteen or Restaurant, At the Police station, At the Railway Station/ Bus Station, At the Medical

Shop, At the Library, Interviews, Booking a Room in a Hotel, At the Travel Agency; Extempore; Presentation; Picture

& Video description; Group Discussion; Vocabulary, Antonym, synonym & One word substitution; Talk Show;

Foundation of English Pronunciation, word stress and intonation.

TEXT BOOKS :

T1:D Jones. English Pronouncing Dictionary, London: ELBS 2003.

T2:G Radhakrishna, et al. Spoken English for You. CIEFL. Emerald Publication, 2014.

REFERENCE BOOKS :

R1:K Sadanand and S Punitha. A Foundation Course in Spoken English (Part – 1 & Part 2) (English) 1st Edition. Hyderabad:

Orient Longman. 2005.

R2: K Bansal and J B Harrison. Spoken English for India. Mumbai: Orient Longman. 2009.

R3:Z N Patil. English for Practical Purpose. New Delhi: MacMillan India Ltd, 2010.

Lecture Plan:

LEC NO TOPICS


2 Situational and Structural Dialogues

3-4 Greeting, Self-introduction, Invitation, Making Request, Expressing gratitude,

Complimenting and Congratulating, Expressing Sympathy

5-6 Apologizing, Asking for information, Seeking permission, Complaining and Expressing

Regret

7-8 Post office/ College office, At the Green Grocer, At the Temple

9-10 At the College, Canteen or Restaurant, At the Police station, At the Railway Station/

Bus Station, At the Medical Shop

11-12 At the Library, Interviews, Booking a Room in a Hotel, At the Travel Agency

13 Antonyms & synonyms

14 One word substitution

15 Vocabulary

16 Talk Show

17 Picture & Video description

18-20 Foundation of English Pronunciation, word stress and intonation.

21-22 Extempore

23-26 Presentation

27-28 Group Discussion


1.Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

CO STATEMENT Correlation with Program Outcomes

(POs)

Correlation with

Program Specific

Outcomes (PSOs)

PO

1

PO

2

PO

3

P

O

4

PO

5

PO

6

PO7 PS

O

1

PSO

2

PSO

3

PSO

4

EN

1316.1

Adopt different strategies to convey

ideas effectively and make

presentations according to purpose,

topic and audience.

3 1 2

EN

1316.2

Speak intelligibly using appropriate

word stress, sentence stress, and

intonation patterns.

3 1 2

EN

1316.3

Critically evaluate their own entry and

terminal performance with reference

to listening comprehension and spoken

communication.

1 3 1 2

EN

1316.4

Narrate events and incidents, real or

imaginary in a logical sequence.

3 1 1 2 1

EN

1316.5

Frame questions so as to elicit the

desired response and respond

appropriately to questions.

3 1 1 2 1

Introduction: Organizations are made of the people, by the people and for the people. Therefore, organizational

effectiveness depends on the behaviour and performance of the people constituting organizations. That is why

human behaviour at work known as organizational behaviour has become a subject of much interest and concern.

Effective management of human resources within organizations requires an understanding of various behaviour and

processes. Managers need to know why people behave as they do in relation to their jobs, their work groups and

their organizations. This knowledge of individuals' perceptions, attitudes and behaviour will enable managers to not

only understand themselves better, but also to adopt appropriate managerial policies and behavioural skills to

increase their effectiveness. The focus of instruction will move progressively through the individual, group and

organizational levels of behaviour and will examine the interrelationships of behavioural phenomena among these

levels.


(1306.1). Describe the concept of individual behaviour, group behaviour and group dynamics.

(1306.2). Interpret and illustrate the framework related with attitudes, values, perception, teams & groups and

able to use this understanding to devise appropriate approach for individual effectiveness in the organization.

(1306.3). Design and implement strategy for organizational change using the understanding of power and

individual motives.

(1306.4). Recognize and assess the individual behaviour components by using activities and suggest interventions

to improve.

(1306.5). Learn the art of negotiations & problem solving and develop skills to resolve conflicts in organization.

(1306.6). Demonstrate ability to manage people by using understanding behavioural framework, change for

organizational effectiveness and to develop their skills for it.

OOO. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

[PO1].Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and

actions, checking out the degree to which these assumptions are accurate and valid, and looking at our


[PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media

in English and in one Indian language, and make meaning of the world by connecting people, ideas, books,



settings.



volunteering.




development.


Faculty of Management and Commerce



Organizational Behaviour| CM 1306 | 3 Credits | 3 0 0 3

Session: July 2018– Dec 2018 | Faculty: Dr. Bhawna Chahar | Class: BCOM III Pass

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning

in the broadest context socio technological changes

[PSO1]: Communication Capabilities: Understand, prepare and present well-organized and effective reports on

business issues using appropriate supportive technologies.




[PSO3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge

and technologies in solving real-world business problems

[PSO4]: Ethical Reasoning: Student will be capable of recognizing and resolving ethical issues that arise in business

settings.

PPP. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20


Presentation, Assignments, Class room

activities

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




QQQ. SYLLABUS

Introduction to Organizational Behaviour: Definition, Assumption, Significance, Trends and Prospectus,

Historical Background for Modern Organizational Behaviour, Research Foundations for Organizational

Behaviour, Individual Behaviour in Organizations: Behaviour as an Input-Output Systems, Beliefs, Nature

and Dimensions of Attitudes, Values and Perceptions.

Group Dynamics: Definition and Importance, Types of groups, group formation, group development, group

composition, group performance. Factors: principle-centred approach to team development. Organizational

Power and Conflict: Meaning of Power, Sources, Effective use of Power, Conflict Meaning, Sources, Types

and effect of conflict, Resolution of Conflict.

Organizational Change: Concept, the Dilemma of Change. Pressure for change, resistance to change.

Theories of planned change; organizational diagnosis; OD Intervention.

Organizational Effectiveness: The concept of organizational effectiveness; efficiency and effectiveness and

productivity; approaches of organizational effectiveness; contributing factors of organizational effectiveness.

RRR. TEXT BOOKS

T1: Luthans, F Organizational Behaviour. Prentice Hall of India, New Delhi.

T2: Robbins, S. Organizational Behaviour. Pearson Education, New Delhi.

SSS. REFERENCE BOOKS

R1: Griffin W Ricky, Gregory Moorhead, Organizational Behaviour : Managing people & Organizations, cengage

learning, 11th Edition, 2017

R2: Carrell, M. R. Tennings, D. F. and Heavrin, C., Fundamentals of Organizational Behavior, Prentice Hall

International, Inc. 1997

R3: Davis, K., Human Behaviour at work, Tata McGraw Hill, 1997.

R3: Khanka S S, Organizational Behaviour, S Chand and Company, New Delhi

R4: Rao V.S.P & Narayan P.S.: Organization Theory and Behaviour, Vikas Publishing House, New Delhi.

TTT. Lecture Plan:

LEC NO TOPICS

1 Introduction- Overview of the course matter and importance of the course

2 Organization-Definition, formal vs. informal organization

3 Formal organization-features, advantages, limitation. Informal organization-features,

advantages, limitation

4 The nature of organizational environment-External and Internal environment

5 Organization Behaviour-Concept, definition, an open system view of organizations

and OB

6 Goals of organization behaviour, Contributing disciplines of organization behaviour

7 Significance of organization behaviour, Scope of organization behaviour

8 Levels of analysis, components of Organization Behaviour, Assumption and

fundamental concepts of Organization Behaviour

9 Models of Organization Behaviour

10 Research Foundations for Organizational Behaviour

11 Individual Behaviour in Organizations: Behaviour as an Input-Output Systems, Beliefs,

Nature and Values

12 Dimensions of Attitude

13-14 Dimensions of Perception

15 Challenges for Organization Behaviour

16 Group Dynamics: Group-concept, characteristics, Why do people form and join

groups?

17 Group Dynamics: Definition and Importance, Types of groups

18 Reason for group formation and stages of group development, group composition,

group performance

19 Group behaviour, Group Properties- Norms, Cohesiveness, Roles, Status, Size

20 Group decision making, Factors: principle-centred approach to team development.

21 Organizational Power-meaning, Distinction between Power and Authority.

22 Basic sources of Power, Acquisition of Power

23 Symbols of Power and Powerlessness, Effective use of Power, Power Tactics

24 Conflict Meaning, Transitions in Conflict Thought

25-26 Types of conflict and effect of conflict, Sources of conflicts

27-28 Conflict Process

29 Resolution of Conflict

30 Organizational Change: Concept, the Dilemma of Change

31-32 Pressure for change, resistance to change

33-34 Theories of planned change

35 Organizational Diagnosis

36-37 OD Intervention

38 Organizational Effectiveness: The concept of organizational effectiveness; efficiency

and effectiveness and productivity

39 Contributing factors of organizational effectiveness


C

O

STATEMENT

CORRELATION WITH

PROGRAM OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PS

O 1

PS

O 2

PSO

3

PSO

4

CM

130

6.1

Describe the concept of individual

behaviour, group behaviour and

group dynamics.

2

CM

130

6.2

Interpret and illustrate the

framework related with attitudes,

values, perception, teams &

groups and able to use this

understanding to devise

appropriate approach for

individual effectiveness in the organization.

2 1

CM

130

6.3

Design and implement strategy

for organizational change using

the understanding of power and

individual motives.

2 2

CM

130

6.4

Recognize and assess the individual

behaviour components by using

activities and suggest

interventions to improve.

CM

130

6.5

Learn the art of negotiations &

problem solving and develop skills

to resolve conflicts in organization.

1 1

CM

130

6.6

Demonstrate ability to manage

people by using understanding

behavioural framework, change

for organizational effectiveness and to develop their skills for it.

3 2


Introduction: Human Resource management provides a foundation of the main topics in Business Management covering

various topics in People Management and asset in hiring, developing, engaging, supporting, rewarding, nurturing and keeping

the people who make the business work. This course will give a strong grounding in all key HR functions. To orient the

student about Human Resource Management Concepts and facilitates understanding of Human Resource Functions.

Course Objectives: At the end of the course, students will be able to

[CM 1401.1] Understand both the theoretical and practical role of Human Resource Management in business

corporations and in real life.

[CM 1401.2] Interpret and illustrate the HR concepts and tools for people management in long and short term.

[CM 1401.3] Apply human resource management concepts and tools to the decisions making

[CM 1401.4] Familiarity with tools and methods available to address HR challenges and problems.

[CM 1401.5] Understand the basic Leadership and conflict management concept to develop their leadership skills.

[CM 1401.6] Understand various human resource policies

PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES FOR B.COM.(PASS)-




[PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English

and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology.


[PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and the

ability to act with an informed awareness of issues and participate in civic life through volunteering.

[PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your decisions,

and accept responsibility for them.

[PO6]. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.










Course Hand-out

Human Resource Management | CM1401| 3 Credits

Session: Jan 19 – May 19 | Faculty: Sona Sen| Class- B.Com. IV Semester|

Assessment Plan:


Internal Assessment

(Summative)




Class-Test & Behaviour

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




SYLLABUS

Contents: Introduction: Human Resource and its Planning; Job Analysis, Job Description, Job Specification; Recruitment and

Selection; Induction; Training & Development; Career Planning. Various tools & techniques of HRM. Compensation: Principles

of Wage determination, Salary Structure; Job evaluation and Performance Appraisal; Wage Policies; Monetary and non-

monetary incentives. Integration: Motivation and Morale, Employee Leadership, Human and organizational Conflicts, Grievance

Procedure, Handling Discipline. Separation: Separation Process; Lay off, Retrenchment, Dismissal and Discharge.

Text / Suggested Books:

1. Aswathappa, K., Human resources and Personnel Management, Tata McGraw Hill, New Delhi.

2. Dressler (2000). Human Resource Management. Prentice Hall of India, New Delhi.

3. Sadri & Jayashree, Human Resource Management in Modern India, Himalaya Publication, 2013.

4. Jain T K & Chugh P, Human Resource Management.

5. Sadri J, What every MBA should know about HRM, Himalaya Publication, 2015.

Lecture Plan:

Lect.

No. Topics Session Outcome

Mode of

Delivery

Corresponding

CO

Mode of

Assessing the

Outcome

1 Briefing of Syllabus &

Course-Handouts

To make students

understand about


& course outline

Lecture NA NA

2 Introduction: to Human

Resource Management

A brief idea about

human resource

management

Lecture 1401.1 1st Sessional

End Term

3 Human Resource and

its Planning;

Understanding of need,

objectives, process of

human resource

planning

Lecture

1401.1

1st Sessional

End Term

4

Job Analysis, Job

Description, Job

Specification;

To clearly understand

the concept of job

analysis and able to

distinguish job

description and job

specification

Lecture &

Discussion

1401.1

1st Sessional

End Term

5 Process and Uses of Job

Analysis

To understand the job

analysis process and its

application in

performing various HR

function

Lecture

1401.1

1st Sessional

End Term

6 Recruitment Explain the sources of

recruitment Lecture 1401.1

1st Sessional

End Term

7 Selection Understand the

process of selection Lecture 1401.1

8 Selection Test and

Interview

Understanding of

various types of tests

and interviews

Lecture and

discussions 1401.3,4

1st Sessional

End Term

9 Revision NA

Lecture

N. A N. A

10 Training

&Development

Understand

the concept of

training

Lecture

1401.2,3,4 1st Sessional

End Term

11 Training Process

Identify the

steps involved

in training

Lecture 1401.2,3,4 1st Sessional

End Term

12 Training Methods Knowledge of various

training methods Lecture 1401.2,3,

1st Sessional

End Term

13 Methods of Executive

Development

Understand the various

methods of developing

people


End Term

14 Training Evaluation

Will be able to evaluate

the efficiency of

training program


End Term

15 Career Planning

Understand the need

and process of career

planning

Lecture 1401.1 1st Sessional

End Term

16 Various tools of HRM Knowledge of various

tool of HRM Lecture 1401.1

2nd Sessional

End Term

17

Introduction to

Compensation

Management

Knowledge of the basic

concept of

compensation

Lecture

1401.3,4 2nd Sessional

End Term

18 Principles of Wage

Determination

Knowledge of Principles

of Wage

Determination Lecture


End Term

19 Salary Structure Knowledge of

components of salary Lecture

1401.,3,4 2nd Sessional

End Term

20 Monetary and Non-

Monetary Incentives 1

Knowledge about

monetary incentives

Lecture 1401, 3,4 2nd Sessional

End Term

21 Monetary and Non-

Monetary Incentives 2

Knowledge about non-

monetary incentives

Lecture 1401.2,3,4 2nd Sessional

End Term

22 Job Evaluation Understanding job

evaluation methods

Lecture 1401.2,3. 2nd Sessional

End Term

23 Performance Appraisal

1

Understanding the

need and importance

of performance

appraisal

Lecture 1401.2,3

2nd Sessional

End Term

24 Revision Problem Class Doubt Session N. A NA

25 Performance Appraisal

2

Knowledge of various

appraisal methods.

Lecture cum

Discussion


End Term

26 Wage Policies

Knowledge of wage

policy and its

formulation

Lecture


End Term

27 Revision NA Discussion N. A N. A

28 Motivation

Understanding various

techniques of

employee motivation

Lecture 1401.5,6 2nd Sessional

End Term

29 Morale Understanding of

factors affecting morale


End Term

30 Employee Leadership 1 Understanding

leadership concept


End Term

31 Employee Leadership 2 Styles of leading

employees Discussion


End Term

32

Human and

organizational Conflicts

1

Understanding basic

reasons and types of

conflicts

Lecture


End Term

33

Human and

organizational Conflicts

2

Knowledge of conflict

handling strategies Presentation


End Term

34 Grievance Procedure

Knowledge of

grievance handling

procedure

Lecture


End Term

35 Handling Discipline Knowledge of

maintaining discipline


End Term

36 Separation: Separation

Process

Understanding

Separation Process


End Term

37 Lay off, Retrenchment Distinguishing Lay off,

Retrenchment


End Term

38 Dismissal and

Discharge.

Distinguishing

Dismissal and

Discharge.


End Term

39 Revision Clarifying doubts and

questions

Lecture N. A N. A

40 Revision Clarifying doubts and

questions

Lecture N. A N. A



CO

STATEMENT


OUTCOMES

CORRELATION

WITH PROGRAM

SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PSO

1

PSO

2

PSO

3

PSO 4

[CM1401.1] Understand both the

theoretical and practical

role of Human

Resource Management

in business

corporations and in real

life.

2 3 2 3 2 2 1

[CM1401.2] Interpret and illustrate

the HR concepts and tools for people

management in long and short term.

2 2 1 2 2 2 2

[CM1401.3] Apply human resource

management concepts and tools to the decisions

making

3 3 2 3 1

[CM1401.4] To introduce tools and

methods available to

address HR challenges

and problems.

2 2 2 2 2 1 1

[CM1401.5] Discuss the basic

Leadership and conflict management concept to

develop their leadership skills.

1 1 2 1 1

[CM1401.6] Explain Understand

various human resource policies

2 1 1 2 1 1 1 2

Introduction: This course is offered by Dept. of Commerce as department Core Course, targeting students who wish to

pursue research& development in industries or higher studies in field of Finance. Offers in depth knowledge of financial

Management theory by covering various aspect of decision making like, Investment, Financing and Dividend Policy and gives

an introductory level knowledge on the management of funds in the organisation. Students are expected to have background

knowledge on management accounting technique and interpretation of data..


[1402.1]. Describe the effects of decision making of finance manager on shareholders wealth maximisation.

[1402.2]. Interpret and illustrate the investment, financing and dividend policy decision making in an organisation.

[1402.3]. Recognize different aspects of financial statements of company for making intra comparison study.

[1402.4]. Recall different procedures in deciding the best alternatives out of various alternatives.

[1402.5]. Apply different methods to measure the operating efficiency of business and developing the skill set in them for

it.

Program Outcomes and Program Specific Outcomes






technology.







development.










Course Hand-out

Financial Management| CM1402| 4 Credits | 3 1 0 4

Session: Jan 19 – May 19 | Faculty: Nishu Gupta | Class: B.Com (IV SEM)

W. Assessment Plan:


Internal Assessment

(Summative)





Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

X. Syllabus

The Finance Function: Goals, objective and functions of financial management. The logic of wealth maximization. Time

value of money, Techniques of Compounding and Discounting, Function of Chief Financial officer. Capital Budgeting:

Techniques of capital budgeting including capital rationing and tax factor, Capital budgeting under uncertainty. Analysis of

selected investment decision, Relationship between risk and return. Financing Decisions: Cost of Capital; Cost of

different Sources of finance, Weighted average cost of capital, Marginal cost of capital; concepts of leverages; capital

structure patterns; designing optimum capital structure; Constraints; Various capital structure theories; Different sources

of finance; Long, medium and Short term finance. Dividend Policy: Determinants of dividend policy, Dividend payout

models. Dividend policy and valuation of shares-alternative theories and their mathematical equivalence. Lease Financing,

Merger and Acquisition. Working Capital Decisions: Management of Cash, Treasury, Accounts Receivables and

Inventories, estimation of working capital, Financing of Working Capital.

Y. Text Books

T1. Pandey I M, Financial Management, Vikas Publishing House.

Z. Reference Books

R1. Khan & Jain, Financial Management, Tata McGraw-Hill

R2. Chandra P, Financial Management, Tata McGraw-Hill.

AA. Lecture Plan:


Outcome

Mode of

Delivery

Corresponding

CO

Mode of

Assessing the

Outcome

1 Introduction and

Course Hand-out

briefing

To acquaint and

clear teachers

expectations and

understand

student

expectations

Lecture NA NA

2,3 The Finance

Function- Goals,

objective and

functions of financial

management

Recall basic

purpose of

investment for

which finance

manager works


Mid-Term I

4,5 The logic of wealth

maximization,

Function of Chief

Financial officer

Recall how the

investment will be

maximized

through market

and also the

responsibilities of

finance manager.


Mid-Term I

End Term

5,6 Time value of

money, Techniques

of Compounding

and Discounting

Explain the

concept of present

value and future

value and its

impact on

investment.

Lecture 1402.1 Mid-Term I

End Term

7 to 12 Capital

Budgeting:

Techniques of

capital budgeting

Recall choosing of

best alternatives

out of several

alternatives by

applying

discounting cash

flow technique.


Mid-Term I

End Term

13 capital rationing and

tax factor

Recall the best

possible use of

scarce resources.


Mid Term I

End Term

14,15,16 Capital budgeting

under uncertainty.

Analysis of selected

investment decision,

Relationship

between risk and

return

Recall the concept

of probability as

future return is

estimated as risk is

associated with

heavy investment.


Mid Term 1

End term

17,18,19 Financing

Decisions: Cost of

Capital; Cost of

different Sources of

finance, Weighted

average cost of

capital, Marginal cost

of capital;

Recall different

source of finance

of financing and

also the calculation

of cost a company

paid for borrowing

these funds.

Lecture 1402.3 Home

Assignment

Class Quiz

Mid Term II

End Term

20,21,22 concepts of

leverages; capital

structure patterns;

designing optimum

Recall the

formation of

optimal capital

structure that a


Mid Term II

End Term

capital structure;

Constraints; Various

capital structure

theories;

company can form

by applying capital

structure theories

and value of firm

get maximized.

23,24 Different sources of

finance; Long,

medium and Short

term finance

Recall different

sources of short

term and long

term finance from

where the

business get funds

for lubricating the

projects.


Mid Term II

End Term

25 to 29 Dividend Policy:

Determinants of

dividend policy,

Dividend pay-out

models. Dividend

policy and valuation

of shares-alternative

theories and their

mathematical

equivalence

Recall the factors

the affecting the

dividend decision

of business

whether to

distribute it or not.

If business

distributing the

dividend then

methodology and

its impact on

business valuation.


Mid-Term II

End Term

30,31 Lease Financing Analyse the assets

to give on leasing

or not if yes then

operating, financial

or other.


End Term

32,33 Merger &

Acquisition

Examine the

decision of merger

and acquisition by

doing certain

calculation relating

to valuation of

business.


End Term

34,35 Working Capital

Decisions:

Management of

Cash

Describe

techniques of cash

management that a

business normally

follow to manage

their timely cash

requirements.


End Term

36,37 Treasury

Management

Describe some

mathematical

calculation by

which treasury can

be managed


End Term

38, 39 Receivables

Management

Describe

techniques of

managing debtors

and B/R so that

operating cycle

runs smoothly


End Term

40,41,42 Inventory

Management

Describe

techniques of

managing

Lecture,

videos

1402.5 Class Quiz

End Term

inventory so that

inventory carrying

cost and ordering

cost optimally

managed.

43 to 48 Estimation of

working capital

requirement

Describe the

methods by which

business can

estimate their

working capital

requirement so

that operating

cycle runs

smoothly.


End Term

49, 50,

51

Financing of

Working Capital

Describe the

sources from the

business can

finance their

working capital

and also the pros

and cons of

different sources

of finance.


End Term

52 NA NA NA

BB. Course Articulation Matrix: (Mapping of COs with POs)

C

O

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

PO

3

P

O

4

P

O

5

P

O

6

P

O

7

PS

O

1

PS

O 2

PS

O 3

PSO

4

BB

1402

.1

Describe the effects of decision making

of finance manager on shareholders

wealth maximisation.

2

BB

1402

.2

Interpret and illustrate the investment,

financing and dividend policy decision

making in an organisation.

2

BB

1402

.3

Recognize different aspects of financial

statements of company for making intra

comparison study.

1

BB

1402

.4

Recall different procedures in deciding

the best alternatives out of various

alternatives.

2

BB

1402

.5

Apply different methods to measure the

operating efficiency of business and

developing the skill set in them for it.

3


UUU. Introduction: Building on Principles of Research Design, this course aims to extend and

deepen the understanding of different research approaches and methodologies in order

to prepare students for their own research projects in their business discipline. This

course will assist students in identifying, discussing and formulating a research problem,

in selecting and applying appropriate research approaches and methods of inquiry (both

quantitative or qualitative), and in presenting their results. To keep Research projects on

track, set realistic time frames, assign resources appropriately and manage quality to

decrease research errors. This course is intended to cover such aspects related to

Business Research.

VVV. Course Outcomes: At the end of the course, students will be able to

[1405.1] understand the concept, significance & purpose of research and critically evaluate the

quality of other people’s research findings and the process used to obtain them.

[1405.2] identify a problem/ need, translate it into a research problem, and use the appropriate

techniques to define it.

[1405.3] Identify and understand the main qualitative and quantitative methods of research and

appropriate application areas.

[1405.4] Formulate objectives and testable hypotheses and choose the most appropriate tools for

testing them.

[1405.5] Understand the various types of sampling techniques and apply these techniques in

research to determine the sample size.

[1405.6] Develop skills of quantitative data analysis and interpretation of its results in report.

PROGRAM OUTCOMES PROGRAM SPECIFIC OUTCOMES

[PO.7]. Critical Thinking: Take informed actions after identifying the assumptions that frame our



perspectives.

[PO.8]. Effective Communication: Speak, read, write and listen clearly in person and through



[PO.9]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions

in group settings.



life through volunteering.



Course Hand-out

Research Methodology| CM1405 | 3 Credits | 3 0 0 3

Session: Jan. – May 19 | Faculty: Dr. Tina Shivnani | B.COM (Pass) Sem IV

[PO.11]. Ethics: Recognize different value systems including your own, understand the moral


[PO.12]. Environment and Sustainability: Understand the issues of environmental contexts and


[PO.13]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and

life-long learning in the broadest context socio-technological changes.

PROGRAM SPECIFIC OUTCOMES


technologies.





WWW. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I (Closed

Book)

20

Sessional Exam II (Closed

Book)

20




Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)

A minimum of 75% Attendance is required to be maintained by

a student to be qualified for taking up the End Semester

examination. The allowance of 25% includes all types of leaves

including medical leaves.

XXX. SYLLABUS

Research Methodology: Problem Formulation, Objectives; Research Process; Types of Research

(Quantitative & Qualitative only), Research Designs; Hypothesis, Sampling: Meaning, Types of Sampling.

Determination of Sample Size. Data Collection Method – Observational, Questionnaire, Interviews &

Schedule. Data Processing: Classification, Tabulation, Coding of Data, Diagrams, Meaning of Level of

Significance. Analysis of Data: Central Tendency, T-Test, ANOVA, Non-Parametric Tests: Chi Square

test. SPSS Software, Report writing. YYY.

TEXT BOOKS

T1 Donald R. C, Pamela S. S. Business Research Methods, Tata McGraw Hill Publication, New Delhi.

Lec

.No

.

Topics

Session Outcome Mode of

Delivery

Corresp

onding

CO

Mode of

Assessing the

Outcome

1 Introduction: Meaning &

Definition, Limitation.

Student will be able to

understand the concept of

research

Lecture 1405.1 Mid Term 1

End Term

2 Introduction: Significance &

Purpose of research

Recall the significance of

research & purpose of

research

Flip class 1405.1 Mid Term 1

End Term

3 Difference between

Research Method &

Methodology

Students will able to

understand the difference

between the method &

methodology

PPT 1405.1 End Term

4 Research Process :-

Meaning & components of

Process

Discuss the 7 steps of

research

Flow chart 1405.1 Mid Term 1

End Term

5 Review of Literature:-

Meaning, Sources of review

& How to write literature

review

Explain the sources of ROL

& Goals of Review


6 Problem formulation:-

Meaning, Sources of

problem, Components of

Research Problem

Explain the 4P’s concept of

problem identification and

components of problem

Lecture + PPT 1405.2 Mid Term 1

End Term

7 Problem Formulation:-

Criteria of Problem

selection & Techniques of

selection

Explain the researcher

criteria for selection of a

problem & various steps for

defining of a problem.

Discussion &

examples

1405.2 Mid Term 1

End Term

8

Research Design:- Meaning,

Elements of research design

& Types of Research Design

Recall the various elements

of research design, Discuss

the concept of Exploratory,

Descriptive & Experimental

Research


9

Types of Research:

Qualitative & Quantitative

Discuss the types of

research with suitable

examples with advantage &

disadvantage

Discussion &

Lecture

1405.3 Mid Term 2

End Term

10 Quantitative types of

research

Explain the various types of

quantitative research :

Experimental Research, Co-

relational Research, Causal

Comparative Research,

Content Assessment

Research, Survey Method

PPT & Activity 1405.3 Mid Term 2

End Term

11

Qualitative Types of

Research

Recall the various types of

qualitative research:

Historical Research, Case

Study, Focus Group

Discussion

PPT & Activity 1405.3 Mid Term 2

End Term

12

Class quiz from lecture no.

6-11

Students will be able to

identify the different types

of research

Quiz Class Quiz

(Not

Accounted)

13 Research Objectives:

Meaning of goal, aim &

Describe the difference

between the Goal, Aim &

Lecture 1405.4 Assignment

objective, need to develop

objectives

Objectives and discuss the

need of objective in

research

14 Hypothesis: Meaning, Types

of Hypothesis, Role of

Hypothesis

Discuss the concept of

hypothesis and its

importance in research

PPT 1405.4 Mid Term 2

End Term

15 Formulation of Hypothesis

– Null & Alternative

Hypothesis

Explain the various types of

hypothesis with examples

Discussion &

Lecture

1405.4 Mid Term 2

End Term

16 Sampling: Meaning, Process

of sampling, Essential of Idle

sample, Advantages of

sampling

Describe the concept of

sampling in research with

its process, advantages and

essential of Idle sample

Lecture + Flow

Chart

1405.5 Mid Term 2

End Term

17

Types of sampling:-

Probability Sampling & its

types

Explain the concept of

Probability sampling and

discuss the simple random

& Stratified Random

techniques with examples


End Term

18

Probability Sampling: -

Cont.…..

Explain the Cluster

sampling & systematic

sampling with examples


End Term

19

Non- Probability Sampling:-

Quota, Convenience,

Purpose wise , Sequential

Sampling

Describe the concept of

Non- Probability sampling

and explain the various

types of Non Probability

sampling techniques with

examples.

Lecture +

Discussion

1405.5 Mid Term 2

End Term

20 Determine the sample size

& Practice of calculation

Recall the calculation of

sample size in research

Lecture +

Activity

1405.5 Mid Term 2

End Term

21 Data: Meaning, Types of Data, Difference B/W

Primary data & Secondary

data

Discuss the concept of data and its types

Flip class 1405.6 Mid Term 2 End Term

22 Tools of data collection:

Primary Data Collection Methods.

Explain the methods of

primary data collection: Interviews, Observation

Lecture &

Discussion

1405.6 Mid Term 2

End Term

23 Primary Data Collection

Methods: - Cont.….

Explain the Schedule, Case

study, Survey method of

primary data collection


End Term

24

Questionnaire

Describe the qualities of

good questionnaire, types

of questions & Difference

b/w schedule &

questionnaire

PPT 1405.6 Mid Term 2

End Term

25 Data Processing meaning &

elements

Discuss the steps for data

editing, types of

classification, creation of

tables

Practically

through Laptop

1405.6 Assignments

26 Graphical Presentation of

data

Explain the creation of Bar,

Pie chart in excel

Practical 1405.6 Assignments

& End Term

27

Central Tendency:-

Meaning, Application, Role

Discuss the concept of C3

in research & explain the

calculation of Mean

Lecture &

Numericals

1405.6 Mid Term 1

End Term

T2 Kothari C.R. (2006). Research Methodology Methods and Techniques, New Age International

Publication, New Delhi.

T3 Sharma K.R.; Operational Research & Quantitative Techniques, Kalyani Publications

ZZZ. REFERENCE BOOKS

R1 Field, Andy. (2013). Discovering Statistics Using IBM SPSS Statistics. 4th ed. SAGE Publications

R2 Saunders, Mark; Lewis, Philip; Thornhill, Adrian. 2009. Research Methods for Business

Students. 5th Ed. Pearson Education Limited.

R3 Sekaran, Uma, and Roger Bougie. 2009. Research Methods for Business: A Skill-Building

Approach. 5 th ed. Wiley.

R4 Tharenou, Phyllis, Ross Donohue, and Brian Cooper. 2007. Management Research Methods.

Cambridge University Press.

28

Mean ( Numericals)


mean in less than & more

than series

Numericals 1405.6 Mid Term 1

End Term

29

Median ( Numericals)

Explain the calculation of

Median manually

Numericals 1405.6 Mid Term I

End term

30

Mode ( Numericals)


Mode manually

Numericals 1405.6 Mid Term I

End Term

31

Correlation- Meaning &

Types

Discuss the meaning of Co-

relation & its types with its

applications

Lecture + PPT 1405.6 Mid Term 2

32

Rank Correlation


Rank Correlation

Numericals 1405.6 End Term

33

T-test :-Meaning & Types of

t-test (Formula only)

Discuss the application of

T-test in research, types of

T-test

Discussion &

Lecture

1405.6 Mid Term 2

End Term

34

Research Problem solving

based on t-test

Recall the application of T-

test in solving problem

manually

Numericals 1405.6 Assignments

35

ANOVA

Explain the assumption &

application of ANOVA


36

ANOVA


ANOVA manually


37 Non Parametric Test :-

Meaning Chi-square test

Explain the meaning of

Non-parametric test


38 Chi-square Test

(Numericals)

Recall the application of

Chi-square manually


39

Report Writing

Discuss the format of

report & research writing,

goals of report writing with

a suitable example.

Lecture + PPT 1405.6 End Term

40

Basics of SPSS software

Students will learn the

basics about the SPSS

software

Lecture

41 Revision


CO

STATEMENT


OUTCOMES

CORRELATION

WITH

PROGRAM SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PS

O

1

PS

O

2

PS

O

3

PS

O

4

[1405.1] understand the concept,

significance & purpose of

research and critically evaluate

the quality of other people’s

research findings and the process

used to obtain them.

3 2

[1405.2] identify a problem/ need,

translate it into a research

problem, and use the

appropriate techniques to define

it.

2 2

[1405.3] Identify and understand the main

qualitative and quantitative

methods of research and

appropriate application areas.

2 2

[1405.4] Formulate objectives and

testable hypotheses and choose

the most appropriate tools for

testing them.

2 2

[1405.5] Understand the various types of

sampling techniques and apply

these techniques in research to

determine the sample size.

2 2

[1405.6] Develop skills of quantitative

data analysis and interpretation

of its results in report.

2 2


CC. Introduction: This course is offered by Dept. of Commerce. Since the Companies Bill, 2011 was passed by the

Rajya Sabha in August, 2013, it was renamed as the Companies Bill, 2013. After the assent of the POI, it is now called

The Companies Act, 2013. This Act was enacted keeping in view the changes in the national and international

economic environment and expansion and growth of corporate culture in our country. The act also aims to provide

greater autonomy of operation and innovation with reasonable process requirements and compliance costs.

DD. Course Objectives: At the end of the course, students will be able to

[1407.1] Describe company, its types, formation, MOA & AOA of the companies.

[1407.2] Understand Laws relating to Issue, Forfeiture, Notices, Agenda, Quorum and Minutes of the company.

[1407.3] Explain Various Meetings of the company: General, Statutory, Board Meetings and their legal provisions.

[1407.4] Describe and Differentiate between public, private, Small, Subsidiary, Holding Companies

[1407.5] Explaining Company Secretaries and their Appointment, Position, rights, duties, liabilities etc .

Charges, Mortgage and Prevention of mismanagement and oppression etc. to make them ready for

employment

EE. Program Outcomes and Program Specific Outcomes


actions, checking out the degree to which these assumptions are accurate and valid, and looking at our ideas and

decisions (intellectual, organizational, and personal) from different perspectives.



technology.


settings.

[PO4]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development,

and the ability to act with an informed awareness of issues and participate in civic life through volunteering.




development.

[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning

in the broadest context socio technological changes





Course Hand-out

Company Law & Secretarial Practice | CM 1407 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: CS Arpita Agarwal | Class: B.COM (IV Sem)




FF. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)



which has to be submitted within a week from the date of absence. No

extensions will be given on this. The attendance for that particular day of absence

will be marked blank, so that the student is not accounted for absence. These


Homework/ Home


Assignment

(Formative)

There are situations where a student may have to work in home, especially

before a flipped classroom. Although these works are not graded with marks.

However, a student is expected to participate and perform these assignments

with full zeal since the activity/ flipped classroom participation by a student will

be assessed and marks will be awarded.

GG. Syllabus

A brief history of Indian Companies Act: Types of Companies, Formation of public limited Company.

Memorandum and Articles of Association. Prospectus, Share, Share Capital, Allotment,

Membership Borrowing Power: Debenture – issue, floating and fixed charge; registration of mortgage

and charges. Directors, Managing Directors and Mangers, Company Management, Prevention of

Mismanagement and Oppression, Company Secretary: Appointment, Position, rights, duties and liabilities.

Winding up of

Company, Company Meetings. Secretarial Practice and Law relating to formation Issue, allotment, forfeiture

and transfer of shares, payment of dividend, Resolutions, Notices, Agenda, Quorum and Minutes, Director‟s Report. Meeting: Types, Requisites of a valid meeting, Members‟ Meeting: Statutory, Annual General

Meeting, Extraordinary General Meeting. Companies Act 2013 (Brief Study of the provisions effective from

12 September 2013) Provisions Special resolution for borrowing in excess of paid-up capital and free

reserve, Associate Company, Expert, Free Reserve, Net-worth, Officer who is in default, Private Company,

Public Company, Remuneration, Small Company, Subsidiary Company, Authentication of documents,

proceedings and contracts, Prohibition on Buy-back of shares, Explanatory Statement for special business,

Quorum for shareholders‟ meeting, Chairman of a general meeting, Appointment of Additional Director,

Contribution to Political parties, Loan to Directors etc., Restriction on non-cash transaction with directors,

Prohibition on forward dealings in securities of the company by the director and Key Managerial Personnel.


1. Singh A: Indian Company Law, Eastern Book Company (2014).

2. Kuchhal M.C.: Secretarial Practice, Vikas Publishing House.

3. Kuchhal M.C.: Modern Indian Company Law, Vikas Publishing House.

4. Mathew, M J Company Law And Secretarial Practice, R B S A Publishers.

5.Kapoor. N.D.: Company Law and Secretarial Practice, Sultan Chand & Sons.

HH. Lecture Plan:


Delivery

Corresponding

CO

Mode of

Assessing the

Outcome


Hand-out briefing



and understand student

expectations

Discussion NA NA

2 Companies Act -

Introduction


Companies Act


Mid Term I

3 Definition of Company and

its types

Basic understanding

about company and its

various types


Mid Term I

4 Concept of formation of

public limited company

Understanding about

formation of companies


End Term

5,6 Major documents : MOA &

AOA of companies

Basic understanding

about MOA & AOA of

the company and their

clauses.


Mid Term I

End Term

7 Legal Provisions related to

Issue, Forfeiture and

transfer of shares

Understanding about

the issue of shares


8 Meetings and its types Discuss legal concept of

conducting various

meetings

Lecture &

Discussion

1407.3 Class Quiz

Mid Term I

End Term

9,10,11 Requisites of a valid

meeting, Members meeting:

Statutory and Annual

General Meeting, Extra

Ordinary General Meeting

Understanding about

the provisions relating

to AGM, EGM

Discussion

1407.3 Class Quiz

Mid Term 1

End term

12,13 Detail discussion about

public, private and small

companies

Understand the

difference between

public private and small

companies

Lecture &

Discussion

1407.4

Class Quiz

Mid Term 1

End Term

14 Revision of Studied Topics

and Problem Solving class

Revision Discussion NA Question Asking

15,16 Differentiate between

Holding, Subsidiary and

Associate company

Understanding about

the meaning of Holding,

Subsidiary and

Associate Company.


Mid Term 1

End Term

17,18,19 Explanation of the legal

terms Free Reserves, Net

worth, Officer who is in

default etc.

Basic understanding

about the legal terms


Mid Term II

End Term

20,21,22 Explanatory Statement for

Special Business, Quorum of

General Meetings,

Chairman of General

Meeting.

Understanding about

the required quorum of

the various meetings


Mid Term I

End Term

23,24,25 Differentiate between

additional and Alternate

Director and their

appointments

Basic understanding

about the directors of

the company

Discussion

1407.3 Class Quiz

Mid Term II

End Term

26 Contribution to Political

Parties and Loans to the

directors

Understanding about

Political parties

contribution and loans

limits to directors


Mid Term II

End Term

27,28 Key Managerial Personnel’s Discussing about the

KMP’’s


End Term

29,30,31 Company Secretaries:

Appointments, Rights,

duties, Liabilities and their

positions.

Brief understanding

about company

secretaries


Mid Term II

End Term

32,33 Charges of the company:

Fixed and Floating Charges

Understanding about

what is charge and how

it is created


Mid Term I

End Term

34 Registration of mortgage

and charges

Understanding about

registration of charge


Mid Term II

End Term

35 Prevention of

Mismanagement and

Oppression

Discussion about the

mismanagement and

oppression


End Term

36 Revision and Problem

Solving Class

Problem Solving Class Discussion NA Class Quiz

End Term

37 Prohibition on Buy Back of

shares

Buy Back Discussion 1407.5 Class Quiz

38 Restrictions on non-cash

transactions with directors

Understanding about

the non-cash

transactions


Mid Term II

End Term

39 Problem Solving Class Clarification of queries

and doubts

Discussion

NA Class Quiz

Mid Term II

End Term

II. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PSO

1

PSO 2 PSO 3 PSO4

1407.

1

Describe company, its types, formation,

MOA & AOA of the companies

2 3 2 1

1407.

2

Understand Laws relating to Issue,

Forfeiture, Notices, Agenda, Quorum

and Minutes of the company

1407.

3

Explain Various Meetings of the

company: General, Statutory, Board

Meetings and their legal provisions

3 2

1407.

4

Describe and Differentiate between

public, private, Small, Subsidiary, Holding

Companies

2

1 2

1407.

5

Explaining Company Secretaries and

their Appointment, Position, rights,

duties, liabilities etc .Charges, Mortgage

and Prevention of mismanagement and

oppression etc. to make them ready for

employment

2 1


JJ. Introduction: This course is offered by Dept. of Commerce. International Trade and finance "captures the vitality of

modern international trade and finance. Nations are not like regions of families. They are sovereign, meaning that no

central court can enforce its will on them with a global police force. Being sovereign, nations can put all sorts of barriers

between their residents and the outside world. A nation can have its own currency, its own barriers to trading with

other countries. A nation uses policy tools that are seldom available to a region and help in the progress of a nation.

KK. Course Objectives: At the end of the course, students will be able to

[1408.1] Describe the importance and need of international trade.

[1408.2] learn about the nuance of international organisation [IMF, WTO, world bank etc.]

[1408.3] Implementation of International trade theories internationally.

[1408.4] implication of term of trade and gain from trade to make them employable.

[1408.5] understand the concept of bilateral trade

LL. Program Outcomes and Program Specific Outcomes






technology.







development.









School of Business & commerce


Course Hand-out

International Trade and finance: CM1408 Credits | 2 0 0 2

Session: Jan 19 – May 19 | Faculty: Madhusudhan Narayan | Class: B.COM (IV Sem.)

MM. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

NN. Syllabus

Objective: -

To understand & appreciate the key issues in International Trade & also familiarize wit theories, recent trends &

policies of international trade.

Contents:

Meaning, significance of Internal Trade, Difference Between Inter Regional and Internal Trade. Theories of Internal

Trade, Mercantilism and the Classical school of Thought of comparative costs. Recent Developments in

International Trade Theory, Terms of Trade and Gains from Trade. International Factor Movement: Labour and

Capital Movements, Price Changes, Foreign Aid Programme, Most Favourite Nations, Free Trade Agreements.

Theories of Protection, Customs, Quotas and Tariffs, Bilateralism in International Trade, Fiscal Policy and Trade

Control, European Common Markets, GATT, WTO, International Commodity Agreements. Theories of

exchange rate determination. Their relationship with international trade, Balance of Indebtedness and Balance of

Payments, devaluation and exchange fluctuations in relation to International trade. The International Monetary

Fund, World Bank and its affiliates. The Problem of International Liquidity, International Monetary Reforms,

Current International Economic Problems. Indian Foreign Trade and Commercial Policy, India’s Balance of

Payments, recent trends, Foreign Aid to India. Fairs and Survey, International Exhibitions, Sources of Foreign

Trade, Statistics in India methods of Collection with Special Reference to coding System.


1. Mathur S.K; International Trade & Finance, Shivam Book House, Jaipur.

2. Sunderam & Black, The International Business Environment: Text and Cases, Prentice-Hall.

Reference Books

R1. Thomas A pugel

OO. Lecture Plan:


Delivery

Corresponding

CO

Mode of Assessing

the Outcome


Hand-out briefing


teacher’s expectations

and understand


Discussion NA NA

2 International trade and

finance – Introduction


international trade


3 Constitutional framework

of International trade

Explain the mechanism

of international

business


End Term

4 Concept of Balance of

payment

Explain concept of

balance of payment

Lecture 1408.1

End Term

5,6 Major key elements of

international theories

Explain international

trade theories


End Term

7,8 Structure of foreign

exchange market

Discuss concept &

structure of foreign

exchange

Lecture &

Discussion

1408.2 Class Quiz

Mid Term I

End Term

9,10,11 Explain the theories of

protection custom and

Quotas

Discuss about the

protection custom

mechanism

Discussion

1408.2 Class Quiz

Mid Term 1

End term

12,13 Introduction of

International organisation

Discuss in brief the

function and structure

of IMF, WTO, world

bank

Lecture &

Discussion

1408.3

Class Quiz

Mid Term 1

End Term

14,15 Introduction of bilateralism

in International Trade

Brief discussion of key

elements in

bilateralism.


Mid Term 1

End Term

16,17,18 The problem of

international liquidity.

Factors affecting

international trade


Mid Term I

End Term

19,20,21 The problem of

international liquidity.

scope to facilitate

international trade


End Term

22,23,24 Discussion of term of trade Brief discussion of key

elements.

Discussion

1408.3 Class Quiz

Mid Term II

End Term

25 Introduction of most

favourite nations

Explanation and

discussion on

important aspects.


Mid Term II

End Term

26,27 Introduction of free trade

agreements

Explain of free trade

agreements


End Term

28,29,30 Current international

economic problems

Explain basic concept

of International

policies and problems

related to it


Mid Term II

End Term

PP. Course Articulation Matrix: (Mapping of COs with POs)

C

O

STATEMENT


OUTCOMES


SPECIFIC OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

PO

7

PSO

1

PSO 2 PSO 3 PSO 4

1408

.1

Describe the importance and need of

international trade.

3 2 1 2 1 3

1408

.2

learn about the nuance of

international organisation [IMF,

WTO, world bank etc.]

2 2 1 3 1 2

1408

.3

Implementation of International

trade theories internationally.

2 2 1 2 2

1408

.4

implication of term of trade and gain

from trade to make them

employable.

1 3 2

1 2

1408

.5

understand the concept of bilateral

trade

1 2 1

2 1


Introduction: This course is offered by Department of Languages as a core course to the students of BBA in 1st

Semester. The course offers an in depth knowledge of Language as an important branch of English language studies.

It covers basic concepts such as properties of human languages, word formation, Grammar, Comprehension and

Composition. There is no specific prerequisite on the part of students as the course begins with the very basics of

the field of study.

Course Outcomes: At the end of the course, students will be able to:

[EN1416.1] Acquire basic knowledge about the significance of soft skills in professional and inter-personal

communications and facilitate an all-round development of personality.

[EN1416.2] Develop critical and creative thinking abilities with presentation skills.

[EN1416.3] Display enhanced competence in oral and written communication.

[EN1416.4] Improve Soft skills comprising pleasant and appealing personality traits as self-confidence,

positive attitude, emotional intelligence, social grace, flexibility, friendliness and effective

communication skills.

[EN1416.5] Recognize the importance of communication skills like listening, speaking, reading and

writing with advancement of competitive world.

A. PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES FOR B.COM.(PASS)-






technology.







development.







MANIPAL UNIVERSITY JAIPUR School of Humanities and Social Sciences

DEPARTMENT OF LANGUAGES

Course Hand-out

The Art of Communication| EN1416| 2 Credits {2 0 02}

Session: Jan 19 – July 19 | Faculty: Dr Yashoda Verma | Year/Semester: II Year/ B.Com (Pass) IV Semester


Assessment Plan:


Internal Assessment

(Summative)

Class Quizzes and Assignments

30

External Assessment

(Summative)

Seminar Presentation, Viva and

assignments

70

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)






accounted for absence. These assignments are limited to a maximum of 5 throughout the entire semester.


Activity Assignment

(Formative)




assignments with full zeal since the activity/ flipped classroom participation by a student will be assessed and marks will be awarded.

SYLLABUS

Communication in English, nature of spoken English and language, effective public speaking, pronunciation, stress,

intonation, dialogue delivery, body language, rhythm of utterances, principles of communication, researching & writing

skills, speech delivery skills, understanding and appreciating consequences of communication, etiquette in

communication, presentations for specific audience, Tribute Speech, Informative Speech, Persuasive Speech,

Impromptu Speech, Corporate Speech, Parliamentary Speech, Academic Speech etc.

Text Books:

T. 1. A Simmons. Whoever Tells the Best Story Wins. New Delhi: Tata McGraw-Hill Amacom, 2007.

T. 2. J Heinrichs. Thank You for Arguing: What Aristotle, Lincoln, and Homer Simpson Can Teach Us about the

Art of Persuasion. New York: Three Rivers Press, 2007.

T. 3. N Duarte. Resonate: Present Visual Stories that Transform Audiences. New Jersey: John Wiley &

Sons, 2010.

T. 4. P Noonan. On Speaking Well. New York: William Morrow, 1999.

Reference Books:

R. 1. B Elliott and K Carroll. Make Your Point! Bloomington: Author House, 2005.

R. 2. G Spence. How to Argue and Win Every Time. New York: St. Martin’s Press, 1995.

R. 3. H Weeks, Failure to Communicate: How Conversations Go Wrong and What You Can Do to Right Them.

Boston: Harvard Business Press, 2008.

R. 4. J Allison and D Gediman. This I Believe: The Personal Philosophies of Remarkable Men and Women. New York: Holt Paperbacks, 2007.

R. 5. L Copeland. The World’s Great Speeches. 4th Edition, Mineola New York: Dover, 2000.

Lecture Plan:

Lec. No Topics Session

Outcome

Mode of

Delivery

Correspon

ding CO

Mode of Assessing the

Outcome


briefing.

To acquaint and

clear teacher’s

expectations and

understand

students’

expectations

Lecture &

Discussion

NA NA

2 Communication in English, nature

of spoken English and language.

To familiar

students about the

nature of

communication.

Lecture &

Discussion

EN1416.1 Discussion and participation

2 Effective public speaking. Presentation skills. Lecture &

Discussion


3 Pronunciation, stress, intonation. Pronunciation

skills.

Lecture &

Discussion


3-4 Dialogue delivery, body language, rhythm of utterances.

Presentation skills. Lecture &

Discussion

EN1416.4 Assignment-I, Seminar

Presentation

5 Principles of communication. Communication

skills.

Lecture &

Discussion


6

Researching & writing skills. Research and

writing skills

Lecture &

Discussion


7 Speech delivery skills. Communication

skills

Lecture &

Discussion


8-9 Understanding and appreciating

consequences of communication.

Interpretation

skills

Lecture &

Discussion


10 Etiquette in communication. Communication

skills.

Lecture &

Discussion


11 Presentations for specific

audience.

Presentation skills Discussion EN1416.1 Assignment-2, Seminar

Presentation

12 The Importance of Speech

delivery.

Presentation skills Discussion EN1416.4 Mock Speech

13 Tribute Speech. Presentation skills Discussion EN1416.4 Mock Speech

14-15 Informative Speech, Persuasive

Speech.


16-17 Impromptu Speech, Corporate

Speech.


18-19 Parliamentary Speech, Academic

Speech.

Presentation skills Discussion EN1416.3 Seminar Presentation

20-23 Group Discussion. Presentation skills Discussion EN1416.4 Group Discussion

24-26 Extempore. Presentation skills Discussion EN1416.4 Seminar Presentation

S. Course Articulation Matrix: (Mapping of COs with POs)



Outcomes (POs)

Correlation with

Program Specific

Outcomes (PSOs)

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PS

O1

PS

O 2

PS

O 3

PS

O4

EN

1416.1

Acquire basic knowledge about the

significance of soft skills in professional

and inter-personal

communications and facilitate an all-

round development of personality.

2 3 2 1 1 1 2 2 3 2 1

EN

1416.2

Develop critical and creative thinking

abilities with presentation skills.

3 3 2 2 0 1 2 2 3 3 2

EN

1416.3

Display enhanced competence in oral

and written communication.

3 3 3 3 1 1 2 3 2 2 1

EN

1416.4

Improve Soft skills comprising pleasant

and appealing personality traits as self-

confidence,

positive attitude, emotional intelligence,

social grace, flexibility, friendliness and

effective

communication skills.

3 3 2 2 1 2 3 2 3 3 2

EN141

6.5

Recognize the importance of



advancement of competitive world.

3 3 2 2 1 2 2 3 3 2 1

A. Introduction: Accounting provides information for decision making. Almost every business and organisation needs

accountants to measure performance and provide information for decisions. This course will provide a clear

understanding of how accounting function is performed by business entities. It is a highly recommended course for

anyone who requires a sound understanding of accounting - including non-commerce students. No background

knowledge of finance or business is assumed. A practical approach is taken with numerous examples being used to

illustrate the key concepts.


[1490.1]. Understand the concepts and Conventions of Accounting and develop ability to apply them for Business decision

making.

[1490.2]. Understanding the Accounting process and preparing statutory books and records to be maintained by profit

making entities as per the law.

[1490.3]. Applying Accounting principles and concepts in preparing Financial Statements and analysing and interpreting

published Financial Statements.

[1490.4]. Understanding the Accounting variables and principles in context of contemporary environmental conditions and

applying them in real business situations.

[1490.5]. Understand and apply the concept of Depreciation in different business situations and using various method of

calculating depreciation.

[1490.6]. Understanding and IFRS and interpreting its implications for developing a globally acceptable and sustainable

reporting system for generation of employment for them.


[PO.14]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions,



[PO.15]. Effective Communication: Speak, read, write and listen clearly in person and through electronic media in


technology.


[PO.17]. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and


[PO.18]. Ethics: Recognize different value systems including your own, understand the moral dimensions of your



development.



Course Hand-out (Open Elective)

Basics of Accounting| CM1490 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Dr Nupur Ojha and Dr Teena Shivnani/ Class: B.Tech Sem IV & VI (OE)

[PO.20]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in

the broadest context socio-technological changes.






D. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 15




Averaged)

30

End Term Exam

(Summative)

End Term Exam 40

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

E. Syllabus

Meaning, Features, Objectives, Process of Accounting; Book-keeping and accounting, Types of Accounts, Double entry system,

Principles, Conventions, Concepts of accounting. Indian Accounting Standards, International Financial Reporting Standards (IFRS

concept & Importance) Capital and Revenue. Accounting Transactions: Journal, Ledger. Trail Balance, Depreciation, Provisions,

and Reserves: concept of Depreciation, Depreciation accounting; Depletion, Amortization & Dilapidation, methods of charging

depreciation. Final Accounts (Trading & P&L a/c, Balance Sheet).

F. Text Books

T1. Financial Accounting, Mukerjee and Hanif, Mc Graw Hill

T2. Financial Accounting, P.C. Tulsian, S Chand

Reference Books

R1. Financial Accounting, Paresh Shah, Oxford Publication

R2. Financial Accounting, Ashok Sehgal, Taxmann

G. Lecture Plan:


Delivery

Corresponding

CO

Mode of Assessing

the Outcome


Hand-out briefing

To acquaint the

students with the

course relevance and

the expected course

outcomes.

Lecture NA NA

2 Basics of Accounting Describe the

Meaning, A/c Process,

Objectives, Features,

Users of accounts

Lecture 1490.1 Quiz

Mid Term I

End Term

3 Basics of Accounting Explaining various

terms used in

Accounting and

Branches of

Accounting

Lecture

1490.1&1490.4 Mid Term I

End Term

4,5 Accounting Standards and

IFRS

Explain the

Accounting Standards

and IFRS their

implications for

Business Entities

Lecture 1490.6 Quiz

Mid Term I

End Term

6,7 Accounting Principles Explaining the

Accounting Concepts

and Conventions and

their implications

Lecture

Discussion

1490.1 Mid Term I

End Term

Home Assignment

8 Accounting and Book

Keeping

Explaining the

concept and

differences


End Term

9,10 Accounting Process Explain Accounting

Cycle, Types of

Accounts and Rules


End Term

11 Journal Explain the meaning

and significance of

Journal and

Lecture

Tutorial

1490.2 Mid Term I

End Term

Home Assignment

12,13,14 Journalising Recording basic and

special transactions in

a Journal by applying

rules


End Term

Worksheet

15 Ledger Explain the meaning

and significance of

Ledger and the

method of Posting

Tutorial 1490.2 Mid Term I

End Term

Home Assignment

16,17 Posting Posting transactions

from Journal to a

Ledger and Balancing

and Totalling

accounts

Lecture

Presentation

1490.2 Mid Term I

End Term

Worksheet

18 Trial Balance Explain the meaning

and format of Trial

Balance and the

reasons for preparing

it

Lecture

Tutorial

1490.2 Quiz

Mid Term II

End Term

19,20 Trial Balance Explain the

preparation of Trial

Balance

Lecture

Tutorial

1490.2 Mid Term II

End Term

Worksheet

21 Revenue and Capital Explain the concept of

Revenue and Capital

Expenditure and

Receipts

Lecture

Discussion

1490.3 &1490.4 Quiz

Mid Term II

End Term

22,23 Final Accounts Discuss the meaning

and importance of

Final Accounts to

various stakeholders

and significance of

Income and Position

Statements

Lecture

Discussion

1490.3 Mid Term II

End Term

24,25 Final Accounts Explain the

preparation of

Trading and Profit and

Loss A/c

Lecture

Tutorial

1490.3 Mid Term II

End Term

Home Assignment

26,27 Final Accounts Explaining the

preparation of

Balance Sheet

Lecture

Tutorial

1490.3 Mid Term II

End Term

Home Assignment

28,29,30 Final Accounts

(Adjustments)

Explain the various

adjustments to be

carried out while

preparing Final A/c

Lecture

Tutorial

1490.3 Mid Term II

End Term

Home Assignment

31 Final Accounts Analysing and

Interpreting Published

Final A/c

Lecture

Presentation


End Term

32 Depreciation Explain the meaning

and reasons for

charging depreciation

and the methods of

calculating it

Lecture 1490.5 Quiz

End Term

33,34,35 Methods of calculating

Depreciation

Explain the methods

of charging

depreciation by

business entities and

their pros and cons

Lecture 1490.5 Worksheet

End Term

36 Conclusion and Course

Summarization

NA NA NA

H. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PSO

1

PSO

2

PSO

3

PSO

4

CM149

0.1

Understand the concepts and

Conventions of Accounting and

develop ability to apply them for

Business decision making

1 3 1 1

CM149

0.2

Understanding the Accounting process

and preparing statutory books and

records to be maintained by profit

making entities as per the law

1 1 2 1

CM149

0.3

Applying Accounting principles and

concepts in preparing Financial

Statements and analysing and

interpreting published Financial

Statements

2 1 2 3

CM149

0.4

Understanding the Accounting

variables and principles in context of

contemporary environmental

conditions and applying them in real

business situations

2 1 3 2 1

CM149

0.5

Understand and apply the concept of

Depreciation in different business

situations and using various method of

calculating depreciation

1 1 3 2

CM149

0.6

Understanding and IFRS and

interpreting its implications for

developing a globally acceptable and

sustainable reporting system for

generation of employment for them.

2 2 2 2


A. Introduction: This course is offered by Dept. of Commerce as a core course, targeting students who wish to

pursue research& development in the field of financial markets of India and Globe. This course offers an introductory

level knowledge on working of financial markets in India and also deals with the various Tools and techniques used

for analysing the movement of financial market indices of India. This course also deals with the basic knowledge about

the role of various regulators of financial markets in India.


CM1502.1 : Describe the Basic of Indian Financial markets and their structure for developing the managerial skills.

CM1502.2 : To understand the basic role and functions of Indian Capital market for Employability.

CM1502.3 : Students are able to recognize importance of Primary and secondary market.

CM1502.4 : Students are able to understand the role of various regulators of Indian financial markets.


PO1.Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and actions,



PO2.Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English

and in one Indian language, and make meaning of the world by connecting people, ideas, books, media and technology.

PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

PO4. Effective Citizenship: Demonstrate empathetic social concern and equity centred national development, and


PO5. Ethics: Recognize different value systems including your own, understand the moral dimensions of your


PO6. Environment and Sustainability: Understand the issues of environmental contexts and sustainable development.

PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long learning in the


PSO.1: Communication Capabilities: Understand, prepare and present well-organized and effective reports on

business issues using appropriate supportive techniques, methods and technologies.

PSO.2: Critical and Reflective Thinking: Demonstrate the ability to identify a business problem, isolate its key

components, analyze and assess the salient issues, set appropriate criteria for decision making, draw appropriate


PSO.3: Knowledge Integration: Demonstrate the capabilities required to apply cross-functional business knowledge

and technologies in solving real-world business problems.



CM1502 Financial Market Operations | 3 Credits | 3 0 0 3

Session: Aug 2018 – Dec 2018 | Faculty: Dr. Saurabh Sharma | Class: B.Com.V Sem

PSO.4: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving ethical issues that


D. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I (Close Book) 20

Sessional Exam II (Close Book) 20



Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

E. SYLLABUS

An overview of financial market in India. Money Market: India money market’s composition and structure -

Acceptance houses, Discount houses and Call money market. Recent trends in Indian money market. Capital

Market: Security market New issue market. Secondary market: Function and role of stock exchange; Listing

procedure and legal requirements; Public issue pricing and marketing; stock exchange- National Stock Exchange

and over-the-counter exchanges. Investors protection: Grievances concerning stock exchange dealing and

their removal: Grievance cells in stock exchanges: SEBI; Company Law board, Press, remedy through courts.

Functionaries on Stock Exchanges; Brokers, sub- brokers, market makers, jobbers portfolio consultants,

institutional investors and NRIs. Financial Services: Merchant banking-functions and role; SEBI guidelines;

Credit rating-concept, functions and types.

F. TEXT BOOKS

T1. C.M. Choudhary; Financial Market Operations, Ramesh Book Depot, Jaipur.

T2. Vasant Desai; Indian Financial System, Himalaya Publication, Delhi.

T3. CMole L.M. Financial Markets & Institutions, Tata Mcgraw Hill, Delhi.

T4. P.L. Varshnaya; Financial Market Operations.

T5. Gupta, Suraj B.: Monetary Economics, S.Chand and Co., New Delhi.

T 6. Gupta, Suraj B.: Monetary Planning In India, Oxford., Delhi.

T.7. CMole, L.M: Financial Markets and Institutions, Tata McGraw Hill., New Delhi.

T 8. Hooda, R.P.: Indial Securities Market-Investors view point, Excell Books, New Delhi.

G. REFERENCE BOOKS

R1. Report of RBI Bulletin

R2. Report of SEBI

H. Lecture Plan:


Delivery

Corresponding

CO

Mode of

Assessing the

Outcome

1

Introduction to Indian

Financial Market.


expectations and

understand student

expectations

Discussion NA NA

2 Types of Financial

Market.


Financial Market.


End Term

3 Overview of Indian

Financial Market.

To acquaint with scope

of Financial Market


Mid Term I

End Term

4 Introduction to Money

Market and Money

Market: Composition.

Explain concept Money

market.


End Term

6 Structure of Indian

Money Market.

Present structure of

Money market

Lecture &

Discussion

1502.1 Mid Term I

End Term

7 CA Harshat Mehta Case

Study.

To get acquaint with

primary market.

Discussion

1502.1 Mid Term 1

End term

8 Concept of Discount

houses.

To get acquaint with the

concept of Discount.

Lecture &

Discussion

1502.1 Mid Term 1

End Term

9 Concept of call money

markets.


CMM


End Term

10,11 Recent Trends in Indian

Money Market.

To get acquaint concept

of Investor protection.


End Term

12 Introduction of BSE

(Bombay Stock

Exchange).

Understanding of live

stock market and its

analysis.

Lecture & Live

stock market

1502.2 Class Quiz

End Term

13.14 Basic Terms and

Functions of BSE.


Fundaments Analysis.

Lecture &

Discussion

1502.2 Class Quiz

Mid Term II

End Term

15

Basic Functions of BSE.


technical Analysis.

Lecture &

Discussion

1502.2 Class Quiz

Mid Term II

End Term

16 Introduction to NSE

(National Stock

Exchange).


Efficient Market Theory.


End Term

17 Explain various functions

of NSE.


valuation of securities.

Lecture and

discussion

1502.3 Class Quiz

Mid Term II

End Term

18,19,

20 Online trading through

BSE and NSE.


concept of Online

Trading

Lecture &

Discussion

1502.3 Class Quiz

Mid Term II

End Term

21, 22 Capital Market:

Meaning

Relationship between

Money market and

Capital Market.


concept of Capital

Market

Lecture &

Discussion

1502.2 Class Quiz

Mid Term II

End Term

23 Concept of Listing with

recent examples


concept of Listing

Lecture &

Discussion

1502.2 Class Quiz

End Term

24, 25 Comprehensive Listing

Procedure


concept of

Comprehensive listing

Lecture &

Discussion

1502.3 Class Quiz

End Term

26, 27,

28 New issue Market (IPO)


concept of NIM

Lecture &

Discussion

1502.3 Mid Term II

End Term

29 Secondary market.

Role of secondary

Market.


concept of NIM

Lecture &

Discussion

1502.3 Mid Term II

End Term

30 Role of stock exchange

in Financial Sector of the

Economy.


Role of Stock exchange

Lecture &

Discussion

1502.3 Mid Term II

End Term

31, 32,

33

Brokers,

Sub- Brokers, FII,

Institutional Investors,

Jobbers, Portfolio

Consultants.


concept of participants

of Secondary Market

Lecture &

Discussion

1502.3 Mid Term II

End Term

34 Introduction of Security

Contract Regulation Act,

Grievance cells.



of Secondary Market

Lecture &

Discussion

1502.3 Mid Term II

End Term

35 Security Contract

Regulation Act – Main

Provisions.


Law related to Financial

market.

Lecture &

Discussion

1502.4 Mid Term II

End Term

36

Investors Protection.



market.

Lecture &

Discussion

1502.4 Mid Term II

End Term

37 Grievances concerning

stock exchange dealing

and their removals.



market.

Lecture &

Discussion

1502.4 Mid Term II

End Term

38

FEMA Act 2000



market.

Lecture &

Discussion

1502.4 Mid Term II

End Term

39

Revision Classes



of Secondary Market

NA NA NA


CO

STATEMENT

Correlation with Program Outcomes Correlation with SPO

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO 7 PSO

1

PSO

2

PSO

3

PSO 4

CM1502.1 Describe the Basic of

Indian Financial

markets and their

structure for

developing the

managerial skills.

2 3

CM1502.2 To understand the

basic role and

functions of Indian

Capital market for

Employability.

2 2

CM1502.3 Students are able to

recognize

importance of

Primary and

secondary market.

3 3

CM1502.4 Students are able to

understand the role

of various regulators

of Indian financial

markets

2 2 3

1 - Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

A. Introduction: This course is offered by Department of Commerce as a compulsory course of B.Com. (Pass)

Program students, targeting students who wish to practice in industries or higher studies in the field of business &

Commerce. The course aims at evaluating the level of competition in an industry. Helps concluding whether an organization's

corporate social responsibility programs are appropriate and effective and also assess the impact of international trade

agreements on an industry.


[1504.1]. Describe various dimensions of Business environment.

[1504.2]. Explain various policies laid down by the Government to develop their skills.

[1504.3]. Understand legal concepts of Competition.

[1504.4]. create a relation between Business and Legal Environment.









settings.



volunteering.




development.










[PSO.4]:Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and resolving


D. Assessment Plan:


Sessional Exam I 20



Course Hand-out

Business Environment | CM 1504 | 4 Credits | 3 1 2002

Session: Aug. 18 -Dec. 18 | Faculty: Mr. Bhaskar Arora | Class: B.Com. V Semester

Internal Assessment

(Summative)


Assignments 10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)



which has to be submitted within a week from the date of absence. No extensions

will be given on this. The attendance for that particular day of absence will be

marked blank, so that the student is not accounted for absence. These


E. SYLLABUS

Contemporary issues- from complacency to social Responsibility of Business, Economic Environment, Economic system,

Green Initiatives NGT Triple Bottom Line. Government: Economic role of Government- Fiscal Policies, import and

Export policy, Emerging structure of Indian Economy, Globalisation, SEZ. Business and Legal Environment: Investors

Protection Act 1986, Regulation of stock exchange, SEBI, FEMA 2000, NRI investments.

F. TEXT BOOKS

T1:Francis C, Business Environment: Text and cases, Himalaya Publishing House

T2:Mishra S K and V K PURI, Economic Environment of Business, Himalaya Publishing House, New Delhi

G. REFERENCE BOOKS

R1: Ashwathappa B.; Business Environment, Tata Mcgraw Hill Publication, 2010.

R2:Chandak, Alok A and Nikita Shinhvi, Business Environment and Entrepreneurship, Taxmann, 2015

H. Lecture Plan:

LEC. NO. TOPICS

1 Introduction

2 Factors affecting business environment

3 Five forces model of Michael porter

4 Business cycle and its relevance to Indian economy

5 Monetary policy

6 Government budget

7 Group discussion on employment and recent polices and it’s impact

8 Nationalisation of banking sector

9 FDI and government policies and what are the fruitful effect.

10 Resource managment and effective and efficient management

11 Introduction to international organisation

12 Brief study of WTO, IMF, IBRD

13,14 Objectives of international organisation

15,16,17 Globalisation ,privatisation ,liberalisation

18,19 Corporate social responsibility

20 Revision of some important topics

21,22 Business ethics

23 Corporate governance

24 Brief study of business ethics

25 work ethos and how different factor affect it.

26,27 FEMA

28,29 Rules and regulation of FEMA

30 Discussion on Indian economy

31 Introduction – FERA

32 Impact of FERA on business operating in India

33 MRTP act

34 EXIM policies and how it operates in India

35 Different policies regarding entrepreneurs

36 How entrepreneurs contribute to an economy

37 Class Test/ quiz

38 Revision

39 Problem solving session.


CO

STATEMENT


OUTCOMES

CORRELATIO

N WITH

PROGRAM

SPECIFIC

OUTCOMES

PO 1 PO 2 PO 3 PO

4

PO

5

PO

6

PO

7

P

S

O

1

P

S

O

2

PS

O

3

PS

O

4

CM

1504.1

Describe various dimensions of

Business environment.

2 3 3

CM

1504.2

Explain various policies laid down

by the Government to develop

their skills.

2 2

CM

1504.3

Understand legal concepts of

Competition

2 3 1

CM

1504.4

Create a relation between

Business and Legal Environment.

2 2

-Low Correlation; 2- Moderate Correlation; 3- Substantial Correlation

R. Introduction: this course focuses on developing a holistic view of taxation system by

acquiring the knowledge and skills to enable student to analyse the taxability of Individuals

and HUF. Students will also be able to make decisions on their financial investments

decisions, and to evaluate which type of investments is best suited to them by which they

can save tax This course is suitable for all the students as direct tax is an integral part of

every individuals income.

S. Course Outcomes: At the end of the course, students will be able to

[1505.1]: Describe meaning of Income, agricultural income, casual income, assessment year,

previous year, gross total income, total income. [1505.2]: Explain Scope of total income, residence and tax liability, income which does not form

part of total income.

[1505.3]: Describe Salaries; Income from house property; Profit and gains of business or

profession.

[1505.4]: Explain Capital gains and Income from other sources.

[1505.5]: Explain Aggregation of income; Set-off and carry forward of losses; Deduction from

gross total income.

[1505.6]: Explain Computation of total income and tax liability of an individual, Firm, HUF,

AOP,BOI to develop the skill of tax calculation and employability for it.

PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES

PO1.Critical Thinking: Take informed actions after identifying the assumptions that frame

our thinking and actions, checking out the degree to which these assumptions are accurate

and valid, and looking at our ideas and decisions (intellectual, organizational, and personal)

from different perspectives.

PO2.Effective Communication: Speak, read, write and listen clearly in person and through



PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach


PO4. Effective Citizenship: Demonstrate empathetic social concern and equity centred

national development, and the ability to act with an informed awareness of issues and

participate in civic life through volunteering.



Course Hand-out

Income Tax| CM1505 | 4 Credits | 3104

Session: Aug.,18 – Dec.,18 | Faculty: Mohammed Zeeshan Qadri |

PO5. Ethics: Recognize different value systems including your own, understand the moral


PO6. Environment and Sustainability: Understand the issues of environmental contexts and


PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and

life-long learning in the broadest context socio technological changes

[PSO.1]: Communication Capabilities: Understand, prepare and present well-

organized and effective reports on business issues using appropriate supportive techniques,

methods and technologies.

[PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a

business problem, isolate its key components, analyze and assess the salient issues, set

appropriate criteria for decision making, draw appropriate conclusions and implications for

proposed solutions.

[PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply

cross-functional business knowledge and technologies in solving real-world business

problems.

[PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing

and resolving ethical issues that arise in business setups.

T. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20





Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)


student to be qualified for taking up the End Semester



Make up Assignments

(Formative)

Students who misses a class will have to report to the teacher

about the absence. A makeup assignment on the topic taught on

the day of absence will be given which has to be submitted within

a week from the date of absence. No extensions will be given on

this. The attendance for that particular day of absence will be

marked blank, so that the student is not accounted for absence.

These assignments are limited to a maximum of 5 throughout the

entire semester.

Homework/ Home


Assignment

(Formative)


especially before a flipped classroom. Although these works are

not graded with marks. However, a student is expected to

participate and perform these assignments with full zeal since the

activity/ flipped classroom participation by a student will be

assessed and marks will be awarded.

U. SYLLABUS

V. TEXT BOOKS

T1: Patel Choudhary; Income Tax, Choudhary Prakashan, Jaipur.

T2: Income Tax and Tax Planning- Mehrotra, Goyal

W. REFERENCE BOOKS

R1: L.R. Khatri; Income Tax

G. Lecture Plan

Lecture

No.

Topic to Be Discussed Session Outcome Mode of

Delivery

Correspondi

ng CO

Mode of

Assessi

ng the

Outco

me

1, 2 & 3

Basic Concepts Understanding of

Basic Concepts

Lecture 1505.1 1st Mid-

term and

End-

Term

4

Income from Salary

Essential norms of salary

Income, Place of accrual of

salary income, Tax

Understanding of

Income from

Salary

Essential norms of

salary Income,

Lecture

and

presentati

on

1505.1 1st Mid

Term

and

End

Term

Unit 1 Introduction & Definitions of Basic Terms, Tax administration & Authorities,

Residential status and incidence of tax, computation of taxable income under the

salary head and house property head, Computation of taxable income from business

or profession.

Unit 2 Income from capital gain. Taxable income from other sources. Aggregation of clubbing

of Income, Set off and Carry Forward of Losses. Exempted Incomes, Deductions from

gross total income.

Unit 3 Computation of total income and tax liability of an individual. Total income and tax

liability of H.U.F. Appeals and penalties. Provisions regarding deduction of tax at

source and advance payment of tax. Assessment procedure.

treatment of salary

Income

Place of accrual of

salary income, Tax

treatment of

salary Income

5 &6

Allowances and

perquisites

Understanding of

Allowances and

perquisites

Lecture

and

presentati

on

1505.1 1st Mid

Term

and

End

Term

7&8

Deductions from

salary income

Understanding of

Deductions from

salary income

Lecture,

presentati

on an d

discussion

1505.1 1st Mid

Term

and

End

Term

9&10

Employee provident fund & Gratuity

Understanding of Employee

provident fund &

Gratuity

Lecture

and

presentati

on

1505.1 1st Mid

Term

and

End

Term

11

Problems on PF and

gratuity

Understanding of

Problems on PF

and gratuity

Lecture

and

presentati

on

1505.1 1st Mid

Term

and

End

Term

12

Deductions under 80 C Understanding of

Deductions under

80 C

Discussion 1505.1 1st Mid

Term

and

End

Term

13

Tax planning Understanding of

Tax planning

Lecture

and

presentati

on

1505.1 1st Mid

Term

and

End

Term

14

Revision Revision Lecture,

presentati

on and

discussion

1505.2 1st Mid

Term

and

End

Term

15

Assignment

Students will be given

some assignment for

calculating taxable salary

of their parents

Understanding of

Assignment

Students will be

given some

assignment for

calculating taxable

salary of their

parents

Lecture

and

presentati

on

1505.2 1st Mid

Term

and

End

Term

16&17

Computation of taxable

income from business or

profession.

Understanding of

Computation of

taxable income

from business or

profession.

Lecture

and

Discussion

1505.2 1st Mid

Term

and

End

Term

18

Income from House

property

Property income

exempt from

Income tax

Computation of

income from let

out property

Understanding of

Income from

House property

Property

income

exempt

from

Income tax

Computati

on of

income

from let

out

property

Lecture

and

presentati

on

1505.2 2nd Mid

Term

and

End

Term

19

Computation of income

from self occupied

property

Understanding of

Computation of

income from self

occupied property

Lecture

and

presentati

on

1505.2 2nd Mid

Term

and

End

Term

20

Problems on taxable

income from house

property

Understanding of

Problems on

taxable income

from house

property

Lecture,

presentati

on and

discussion

1505.2 2nd Mid

Term

and

End

Term

21

Hints for tax Planning Understanding of

Hints for tax

Planning

Discussion 1505.2 2nd Mid

Term

and

End

Term

22 Revision Revision NA NA NA

23 & 24

Projects: Students will be divided into groups. Each group will calculate his income from house

property & Business/Profession of

business .

NA NA NA NA

25

Unit 2- Income from

capital gain

Meaning,

Computation of

capital gain, Cost

of Acquisition

Understanding of

Income from

capital gain

Lecture

and

presentati

on

1505.2 2nd Mid

Term

and

End

Term

26

Problems on

computation of

Capital gains

Understan

ding of

Problems

Lecture

and

presentati

on

1505.2 2nd Mid

Term

and

End

Term

27

Hints for Tax

Planning

Hints for

Tax

Understan

Lecture

and

presentati

on

1505.2 2nd Mid

Term

and

ding of

Planning

End

Term

28

Income from other sources-

Basic of charge Relevance of

method of Accounting

Understanding of Income from

other sources- Basic of

charge Relevance

of method of

Accounting

Lecture

and

presentati

on

1505.3 2nd Mid

Term

and

End

Term

29&30

Winning from lotteries,

crossword puzzles, horse races and card games etc.

Understanding of

Winning from lotteries,

crossword puzzles, horse races and card

games etc.

Lecture

and

presentati

on

1505.3 2nd Mid

Term

and

End

Term

31

Deductions, Problems on

computation of income

from other sources

Understanding of

Deductions,

Problems on

computation of

income from

other sources

Lecture

and

Tutorial

1505.3 2nd Mid

Term

and

End

Term

32

Clubbing of income Understandi

ng of

Clubbing of

income

Lecture

and

Tutorial

1505.3 2nd Mid

Term

and

End

Term

33

Mode of set off and carry

forward

Understanding of

Mode of set off

and carry forward

Lecture

and

Tutorial

1505.3 2nd Mid

Term

and

End

Term

34

Problems illustrating

provisions of set off and carry forward of losses

Understanding of


provisions of set

off and carry

forward of losses

Lecture

and

Tutorial

1505.3 2nd Mid

Term

and

End

Term

35 Revision Revision NA NA NA

36

Videos on Tax queries Understanding of

Videos on Tax

queries

Lecture

and

Tutorial

1505.4 2nd Mid

Term

and

End

Term

37,38&

39

Exempted Income ,

Deductions from gross

total income with

Problems

Understanding of

Exempted Income

, Deductions from

gross total income

with Problems

Discussion 1505.4 End

Term

40 Computation of total

income and tax liability of an individual

Understanding of Computation of total income and

Lecture

and

Tutorial

1505.4 End

Term

tax liability of an individual

41

Problems on computation

of total Income

Understanding of

Problems on

computation of

total Income

Lecture

and

Tutorial

1505.4 End

Term

42 & 43

Total income and tax

liability of H.U.F

Understanding of

Total income and

tax liability of

H.U.F

Lecture

and

Tutorial

1505.5 End

Term

44 Appeals Understanding of

Appeals

Discussion 1505.5 End

Term

45 Penalties Understanding of

Penalties

Lecture

and

Tutorial

1505.5 End

Term

46

Term Project :

Highlights of Budget

2017

Term Project :

Highlights of

Budget 2017

Lecture

and

Tutorial

1505.5 End

Term

47

Advance payment of Tax

and due dates

Understanding of

Advance payment

of Tax and due

dates

Lecture

and

Tutorial

1505.5 End

Term

48


advance payment of tax

Understanding of

Problems

illustrating

advance payment

of tax

Lecture

and

Tutorial

1505.5 End

Term

49 & 50

Tax deductions at source Understanding of

Tax deductions at

source

Lecture

and

Tutorial

1505.5 End

Term

51& 52 e-filing of tax return e-filing of tax

return

Lecture

and

Tutorial

1505.5 End

Term


CO

STATEMENT


OUTCOMES

CORRELATION

WITH PROGRAM

SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PS

O

1

PS

O

2

PS

O

3

PS

O

4

1505.1 Describe meaning of Income,

agricultural income, casual income,

assessment year, previous year, gross

total income, total income.

2 1

1505.2 Explain Scope of total income,

residence and tax liability, income

which does not form part of total

income.

2 2

1505.3 Describe Salaries; Income from

house property; Profit and gains of

business or profession,

3 3 2

1505.4 Explain Capital gains and Income

from other sources

2 3 2

1505.5 Explain Aggregation of income; Set-

off and carry forward of losses;

Deduction from gross total income.

3 3

1505.6 Explain Computation of total income

and tax liability of an individual, Firm,

HUF, AOP,BOI to develop the skill of

tax calculation and employability for it.

2 3 3 2


Introduction: This course is offered by Dept. of Commerce as compulsory subject, targeting students who wish to

pursue career in accounting and auditing. As Auditing is an independent investigation of some particular activity.

Although auditing has a precise meaning only when used with a limited modifier, such as tax auditing or financial

auditing, generally auditing is defined as a systematic process of objectively obtaining and evaluating evidence regarding

assertions about economic actions and events to ascertain the degree of correspondence between those assertions

and established criteria and communicating the results to interested users.

Course Outcomes: At the end of the course, students will be able to-

[1508.1] Describe the audit and other assurance engagements, corporate governance, internal and statutory audit.

[1508.2] Recognize risk assessment, audit planning ,documentation and audit evidence.

[1508.3] Describe internal control, internal check, test of control and other audit procedures.

[1508.4] Explain sampling, audit of non- current assets, inventory, cash & bank.

[1508.5] Discuss the finalization of audit report and types of audit report for creating employability.

PROGRAM OUTCOMES






technology.







development.





Course Hand-out

Auditing| CM 1508 | 3 Credits | 3 0 0 3

Session: July – Dec 18 | Faculty: Arun Gautam | Class:B.Com. V Semester

PROGRAM SPECIFIC OUTCOMES




components, analyse and assess the salient issues, set appropriate criteria for decision making, and draw appropriate conclusions

and implications for proposed solutions.




J. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)







Homework/ Home


Assignment

(Formative)





will be awarded.

SYLLABUS

Unit 1 Auditing: Meaning, definition, Importance, Accounting and Auditing, Limitations, Detection and

Prevention of Frauds and Errors: Fraud and fraudulent behavior and their prevention in business,

Unit 2 Basic principles governing an audit (SA200), Type of audit, Internal Control, Internal Check and

Internal Audit, Evaluation of Internal Control System (SA-256), Internal Control System regarding

Purchases, Sales, salaries and wages.

Audit Procedure: Audit planning, Audit Programme, Audit working paper, Audit files, Audit Evidence:

Methods of obtaining Audit evidence (SA-500 &501), Financial statement assertions and audit evidenc

Unit 3 Vouching-Meaning, Importance, Vouching of cash and trading transactions, Routine Checking and Test

Checking, Verification and valuation of Assets and Liabilities,

Unit 4 Elementary knowledge of Management Audit, Operational Audit, Efficiency Audit, Corporate Social

Audit. Rights, Duties and Liabilities of an auditor and rules. Investigation: Investigation on behalf of

perspective purchaser of business and banker and prospective. Audit Reports and Audit Certificates.

Unit 5 Audit of Joint Stock Companies: Appointment, Removal and Remuneration of company auditor,

Audit of share capital, debentures and managerial remuneration, Audit of Government Companies with

reference to Section 619 of the Company Act 1956. Divisible Profits Including Audit of Reserves &

Provisions.

K. TEXT BOOKS

T1. Basu S K; Fundamental of Auditing, Pearson publication.

T2. Tandan,B.N. : A hand book of practical Auditing, S. Chand & Co. Delhi

G. REFERENCE BOOKS

R1. Kumar A, Sharma R: Auditing theory & Practice, Atlantic Publishing.

R2. Goyal S: Text book of auditing: Theory & Practice, Subline publishing

R3. Kamal Gupta: Contemporary Auditing, Tata McGraw Hill Publishing Co.

H. Lecture Plan:

LEC NO TOPICS

1 Introduction & importance of auditing

2 Limitation of auditing, accounting and auditing

3 Detection and Prevention of Frauds and Errors

4,5 Fraud and fraudulent behavior and their prevention in business

6 Basic principles governing an audit (SA200)

7 Type of audit

8 Internal Control, Internal Check and Internal Audit

9,10,11 Internal Control System (SA-256)

12,13 Audit planning & Audit Programme

14,15 Audit working paper & Audit files

16,17 Audit evidence (SA-500 &501)

18,19, Vouching-Meaning, Importance

20 Routine Checking and Test Checking

21,22 Verification and valuation of Assets and Liabilities

23,24 Auditors Reports

25,26

Clean and Qualified Audit Report

27,28 Elementary knowledge of Management Audit

29 Corporate Social Audit

30 Rights, Duties and Liabilities of an auditor

31 Investigation on behalf of perspective purchaser of business and banker

32,33,34,35 Audit of Joint Stock Companies

36 Divisible Profits Including Audit of Reserves & Provisions

37 External audits & Corporate governance

38 Audit of share capital & debentures

39 Planning and risk assessment, Obtaining and accepting audit engagements


C

O

STATEMENT

CORRELATION WITH

PROGRAM

OUTCOMES

CORRELATION WITH

PROGRAM

SPECIFIC OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PSO

1

PSO

2

PSO

3

PS

O4

CM

150

8.1

Describe the audit and other assurance

engagements, corporate governance,

internal and statutory audit.

3 1

CM

150

8.2

Recognize risk assessment, audit planning,

documentation and audit evidence.

2 1

CM

150

8.3

Describe internal control, internal check,

test of control and other audit

procedures.

2

CM

150

8.4

Explain sampling, audit of non- current

assets, inventory, cash & bank.

2

CM

150

8.5

Discuss the finalization of audit report

and types of audit report for creating

employability.

2


Introduction: This course is designed as a foundation course of Management accounting

for the students of graduate program. It will begin with a general overview of accounting

and then go into more detail about Management Accounting concepts and techniques

used for financial decision-making in the business. In order to even have a hope of success,

a company has to know what are sources and uses of funds. That's the importance of

accounting and of the financial statements.' The course’s objective is to provide a

theoretical & practical framework for considering business finance, marketing, HR

problems and issues and to apply these concepts in decision making of a company. In this

course, students will enhance their knowledge and understanding about the Management

of a business.


[1509.1] Read and interpret Basic concept of Management Accounting

[1509.2] Identify and apply principles and regulations relating to management accounting and

the preparation of financial statements; Ratio, Fund Flow & Cash Flow

[1509.3] Critically analyze and interpret case information and be able to develop a convincing

argument to present their views on relevant business issues;

[1509.4] Apply various cost concepts and financial tools in decision making process of a

business for developing skill for employability.


PO1.Critical Thinking: Take informed actions after identifying the assumptions that frame our



perspectives.

PO2.Effective Communication: Speak, read, write and listen clearly in person and through

electronic media in English and in one Indian language, and make meaning of the world by connecting

people, ideas, books, media and technology.

PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group settings.

PO4. Effective Citizenship: Demonstrate empathetic social concern and equity centred national

development, and the ability to act with an informed awareness of issues and participate in civic life

through volunteering.

PO5. Ethics: Recognize different value systems including your own, understand the moral




Course Hand-out

Management Accounting| CM1509 | 3 Credits | 3 1 0 4

Session: Aug.-Dec. 2018 | Faculty: Dr. Teena Shivnani | B.Com. V Semester

PO6. Environment and Sustainability: Understand the issues of environmental contexts and


PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long




technologies.

[PSO.2]: Critical and Reflective Thinking: Demonstrate the ability to identify a business

problem, isolate its key components, analyze and assess the salient issues, set appropriate criteria

for decision making, draw appropriate conclusions and implications for proposed solutions.

[PSO.3]: Knowledge Integration: Demonstrate the capabilities required to apply cross-

functional business knowledge and technologies in solving real-world business problems.

[PSO.4]: Ethical Reasoning: Ethical Reasoning: Making Student capable of recognizing and

resolving ethical issues that arise in business setups.

Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I (Closed

Book)

20

Sessional Exam II (Closed

Book)

20




Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)

A minimum of 75% Attendance is required to be maintained by

a student to be qualified for taking up the End Semester



SYLLABUS

Introduction, Definition, Meaning, Scope, Relationship between Cost and Management Accounting.

Analysis and Interpretation of financial Statement: Ratio Analysis, Meaning Objective, Limitation.

Classifications, Computation and Interpretation, Liquidity, Leverage, Activity and Profitability Ratios.

Return on Capital Employed Computation and Uses, Du Point Control Chart. Fund Flow and cash

Flow Analysis, Concept of Fund, Meaning of Flow of Fund, Techniques and preparation, Uses,

Limitation. Cash Flow Statement, Meaning, Preparation, Uses, Limitations. Marginal costing and

managerial decisions: The basic concept of Marginal Cost and Marginal Coasting, Break Even Analysis

and Cost volume profit analysis, Break even charts and profit charts, managerial decisions,

application of marginal costing in decision making. Standard Costing and Variance Analysis: Concept

of Standard Costs, Uses, Cost Variances, Profit and Sales Variances. Budgets and Budgetary Control:

Definition, Objectives, Advantages. Preparation of Budget Manual, Key Factor. Limitations

Preparation of different classes of Budgets, Budgetary Control Reports. Introduction of zero Based

Budgeting and Performance Budgeting, Responsibility accounting : Meaning and Objectives,

Responsibility centres, Types, Expenses Centre, Profit Centre, Investment Centre.

L. TEXT BOOKS

T1. Maheshwari S.N.: Cost & Management Accounting, Sultan Chand & Sons. New Delhi.

T2 Rajpurohit, Joshi : Management Accounting, Rajasthan Pathya Prakashan Jodhpur.

M. REFERENCE BOOKS

R1 Manmohan & Goyal, S.N: Principles of Management Accountancy, Sahitya Bhawan, Agra.

R2 Anthony, R.N. and Welsh, G.A.: Fundamentals of Management Accounting, Richard D. Irwin,

3rd Edition, 1981.

R3 Horngren, C.T.: Introduction to Management Accounting, Prentice – Hall, 4th Indian Reprint,

1981.

R4 Rajpurohit B.S & Joshi H.K, Management Accounting, RPP Jodhpur.

Lecture Plan:

Sessi

on

No.

Portions to be covered

1 Overview of Accounting : Meaning and Branches of A/C, Financial Accounting:-

Meaning, Functions & limitations

2 Review of Session 1 Cost Accounting: Meaning, Management Accounting : Meaning,

Functions, Scope, Limitation

3 Review of Session 2, Tools of Management Accounting

4 Recap of Session 3, Management Accountant : Meaning, Role of Management

accountant in decision making

5 Recap of session 4, Difference Between FA & MA, Difference Between CA & MA

6 Ratio Analysis: Meaning, Objectives, Types of Ratios- Liquidity Ratios

7 Liquidity Ratio- Numerical questions

8 Leverage Ratios: Meaning, types of ratios- Debt equity ratio, solvency ratio,

propriety ratio etc.

9 Leverage Ratios- Numericals

10 Leverage Ratios- Numericals

11 Activity Ratio: Meaning, types of Ratio- STR, DTR, CTR, WTR etc.

12 Activity Ratios – Numericals

13 Profitability Ratios: Meaning, Types of Ratios- G/P, N/P, O/ R ratio.

14 Fund Flow: Meaning, Format, Statement of change in WC, Numericals

15 Fund Flow: Funds from Operations, Fund Flow Statement, Numericals

16 Fund Flow Numericals

17 Class test of Ratio & Fund Flow topic

18 Cash Flow: Meaning, AS- 3 format, Cash from operating Activity

19 Cash from operating activity:- Numericals

20 Cash from financing activity , Cash from investment activity, Numericals

21 Return on Capital Employed Computation and Uses

22 Du Point Control Chart.

23 BEP:- Meaning, Importance, Contribution, Formula

24 PV Ratio:- Meaning, Formula, Numerical questions

25 MOS, Desired Profit :- Meaning, Formula Numerical questions

26 Change in selling price & change in cost :- Meaning, Formula, Numerical questions

27 BEP Chart :- Meaning, Diagrams Numerical questions

28 CVP:- Meaning, Importance in business ,Difference between BEP & CVP

29 Management Reporting System:- Meaning, Types of Reports

30 Budget:- Meaning, types of Budget, Time basis budgets

31 Recap of session 20 , Flexibility basis budget :- Meaning & Types , Numerical

questions

32 Recap of session 21, Flexibility basis budget (Cont.…): Numerical questions

33 Recap of session 22; Functional basis budget, Meaning & Types:- Sales Budget,

Numerical questions

34 Recap of session 23:- Functional basis budget (Cont.….), Production Budget ,

Production cost Budget, Numerical questions

35 Recap of session 24:- Functional basis budget (Cont.….), Cash Budget , Numerical

questions

36 Recap of session 25:- Functional basis budget (Cont.….), Cash Budget, Numerical

questions

37 Functional basis budget (Cont.….), Master Budget : Numerical questions

38 Recap of all types of budget, Rolling Budget

39 Class test of BEP, Budget

40 Standard Costing:- Meaning, Variance analysis

41 Variance analysis:- Meaning, Basis of variances , Types of variance

42 Variance analysis:- Material Variances: Meaning, MCV, Numerical questions

43 Labour Variances:- Meaning, LCV, Numerical questions

44 Recap of session 39, Labour Variances (Cont.….), LMY, LYV, Numerical questions

45 Overhead Variances:- Meaning, Formula, Numerical questions

46 Introduction of zero Based Budgeting and Performance Budgeting,

47 Responsibility accounting : Meaning and Objectives,

48 Responsibility centres, Types, Expenses Centre, Profit Centre, Investment Centre.


CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

PO

3

PO

4

PO

5

PO

6

PO

7

PS

O 1

PSO 2 PSO

3

PSO

4

[1509.1] Read and interpret Basic

concept of Management

Accounting;

2 2 2

[1509.2] Identify and apply

principles and regulations

relating to management

accounting and the

preparation of financial

statements; Ratio, Fund

Flow & Cash Flow

2 2 2

[1509.3] Critically analyze and

interpret case information

and be able to develop a

convincing argument to

present their views on

relevant business issues;

2 2 2 2

[1509.4] Apply various cost

concepts and financial

tools in decision making

process of a business for

developing skill for

employability.

2 2 2


Introduction: The successful performance of a project depends on appropriate planning. To organize and complete your

projects in a timely, quality and financially responsible manner, you need to schedule projects carefully. Effective project

scheduling plays a crucial role in ensuring project success. To keep projects on track, set realistic time frames, assign

resources appropriately and manage quality to decrease product errors. This typically results in reduced costs and increased

customer satisfaction. Important factors include financial, documentation, management and quality assurance. This course is

intended to cover such aspects related to project planning and scheduling.


[1510.1] Identify and analyse the pitfalls and challenges related to project initiation phase and to identify important

conditions for success in projects

[1510.2] Describe the main components of the project estimates and central causes of overruns

[1510.3] Explain key knowledge areas in projects and project processes

[1510.4] Identify and discuss the importance of risk management in projects and to identify important pitfalls and

success factors for the implementation of risk management process.

[1510.5] Understanding the ways through which project gets financing and how those projects are to evaluated.

[1510.6] Develop a project schedule using network diagrams (PERT and CPM) and identify the critical path for

developing skill for it.

PROGRAM OUTCOMES AND PROGRAM SPECIFIC OUTCOMES –




[PO2].Effective Communication: Speak, read, write and listen clearly in person and through electronic media in English and in one Indian language, and make meaning of the world by connecting people, ideas,



group settings.



volunteering.




development.







Course Hand-out

Project Planning & Control| CM1510 | 3 Credits | 3 0 0 3

Session: Aug-Dec’18 | Faculty: Dr. Ity Patni | Class: B.Com.V Semester








Assessment Plan:


Internal Assessment

(Summative)





Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




SYLLABUS

Unit 1 Project : Meaning, definition, Characteristics, project identification : Project ideas,

Screening of ideas, Environmental Scanning and opportunity analysis, project life

cycle, project feasibility analysis : market technical and Financial analysis. Social

Cost Benefit Analysis.

Project Location & Layout: Project Location and site location, Project layout

methods.

Unit 2 Project Control :- Time control- scheduling and control by network techniques

like PERT and CPM , Cost Control- Budgetary controls and Quality Control,

Project Financing : Meaning, scopes Merits & demerits. Line of Balance (LOB).

Unit 3 Project Budgeting Methods : Pay Back , ARR, IRR, Modified IRR, Zero Base

Budgeting, Causes of project failure,

Project organization Structure, setting up of organization structure, project

manager: qualifications, selections and training ; Role & Responsibility of a project

manager. Marginal costing Technique for project design, role of development

Financial Institutions.

TEXT BOOKS

T1:Project Management: Dennis Lock (Gower Publishing)

T2:Project Management: Gray, Larson & Desai (TMH)

T3:Project Management : Harvey Maylor (Pearson Publication)

T4:Project Management : R. Pannerselvam, P. Senthilkumar (PHI)

T5:Project Management : Prasanna Chandra (TMH)

T6:Project Management: Prof. N.P. Agarwal, Dr. B.K. Sharma

T7:Chandra Prasanna, Project Management, Tata McGraw Hill, New Delhi

REFERENCE BOOKS

R1:Horald Kerzner (2002). Project Management: A Systemic Approach to Planning, Scheduling and

Controlling, CBS Publishers.

R2:John M Nicholas (2002). Project Management for Business and Technology: Principles and

Practice, Prentice Hall of India.

R3:Cleland and King, VNR Project Management Handbook.

R4:N. J. Smith (2002). Project Management, Blackwell Publishing, 2002.

R5:Jack R Meredith and Samuel J Mantel (2002). Project Management: A Managerial Approach, John

Wiley, 4th Edition.

Lecture Plan:

LEC NO TOPICS

1 Project: Meaning, definition, Characteristics

2 Social Cost Benefit Analysis

3 Project identification: Project ideas, Screening of ideas,

4 Environmental scanning and opportunity analysis

5 Project life cycle

6 Project feasibility analysis: market technical and Financial analysis.

7 Project feasibility analysis: market technical and Financial analysis.

8 Project Location & Layout: Project Location

9 Site location

10 Project layout methods

11 Project control- time and cost control

12 Time control: scheduling and control by network techniques like PERT and CPM

13 PERT and CPM

14 PERT and CPM

15 PERT and CPM

16 PERT and CPM

17 PERT and CPM

18 PERT and CPM

19 Cost Control: Budgetary controls and Quality Control

20 Cost Control: Budgetary controls and Quality Control

21 Project Financing: Meaning, scopes Merits & demerits

22 Project Financing: Meaning, scopes Merits & demerits

23 Line of Balance (LOB)

24 Project Budgeting Methods: Pay Back , ARR

25 Project Budgeting Methods: NPV

26 Project Budgeting Methods: IRR, Modified IRR,

27 Zero Base Budgeting , Causes of project failure

28 Project organization Structure, setting up of organization structure

29 Project organization Structure, setting up of organization structure

30 Project manager: qualifications, selections and training

31 Role & Responsibility of a project manager

32 Marginal costing Technique for project design

33 Role of development Financial Institutions

34 Project Presentations






N. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO 1 PO

2

P

O

3

PO 4 PO 5 PO 6 PO

7

PSO 1 PSO

2

PSO

3

PSO4

CM

1510.1

Identify and analyse the pitfalls and

challenges related to project initiation phase and to identify

important conditions for success in projects

2 2 2

CM

1510.2

Describe the main components of the project estimates and central

causes of overruns

1 3

CM

1510.3

Explain key knowledge areas in projects and project processes

1

CM

1510.4

Identify and discuss the

importance of risk management in projects and to identify important

pitfalls and success factors for the implementation of risk

management process with due

ethical component.

2 2 3

CM

1510.5

Understanding the ways through

which project gets financing and

how those projects are to

evaluated

1 1

CM

1510.6

Develop a project schedule using

network diagrams (PERT and

CPM) and identify the critical

path for developing skill for it.

2


QQ. Introduction: This course is offered by Dept. of Commerce. Indirect tax is important part of Indian economy

which helps government in generating revenue. An indirect tax is a tax collected by an intermediary from the person

who bears the ultimate economic burden of the tax. It can be shifted by the taxpayer to someone else. An indirect tax

may increase the price of a good so that consumers are actually paying the tax by paying more for the products. This

subject helps students to understand all fundamentals of GST & Custom Duty .

RR. Course Objectives: At the end of the course, students will be able to

[1651.1] Describe the principles of the GST and the relevant rules to develop their skills for calculating the tax.

[1651.2] Interpret and illustrate the circumstances in which entities are required to get registered and liable to pay GST.

[1651.3] Implementation of GST in India.

[1651.4] recognize the principles and the relevant rules of custom duty.

[1651.5] Learn and demonstrate the implication of indirect tax in Indian economy.

SS. Program Outcomes and Program Specific Outcomes






technology.







development.










Course Hand-out

Indirect Taxes | CM 1651 | 3 Credits | 3 0 0 3

Session: Jan 18 – May 18 | Faculty: Sakshi Agarwal | Class: B.COM (VI Sem)

TT. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

UU. Syllabus

Introduction:- Constitutional framework of Indirect Taxes before GST (Taxation Powers of Union & State Government);

Concept of VAT; Major Defects in the structure of Indirect Taxes prior to GST; Rationale for GST; Structure of GST ( SGST,

CGST, UTGST & IGST); GST Council, GST Network, State Compensation Mechanism, Registration. Levy and collection of

GST Taxable event- “Supply” of Goods and Services; Place of Supply: Within state, Interstate, Import and Export; Time of

supply; Valuation for GST- Valuation rules, taxability of reimbursement of expenses; Exemption from GST: Small supplies and

Composition Scheme; Classification of Goods and Services: Composite and Mixed Supplies. Input Tax Credit Eligible and

Ineligible Input Tax Credit; Apportionments of Credit and Blocked Credits; Tax Credit in respect of Capital Goods; Recovery

of Excess Tax Credit; Availability of Tax Credit in special circumstances; Transfer of Input Credit (Input Service Distribution);

Payment of Taxes; Refund; Doctrine of unjust enrichment; TDS, TCS. Reverse Charge Mechanism, Job work. Procedures Tax

Invoice, Credit and Debit Notes, Returns, Audit in GST, Assessment: Self-Assessment, Summary and Scrutiny. E-way bills, zero-

rated supply, Offences and Penalties, Appeals.

Custom Duty: Introduction, Definition, Nature and types of duties, classification, Valuation Import and export procedure in

customs, Export incentive scheme.

VV. Text Books

T1. Gupta, S.S. , GST- How to meet your obligations (April 2017), Taxmann Publications

T2. The Central Goods and Services Tax, 2017

WW. Reference Books

R1. The Constitution (One hundred and First Amendment) Act, 2016

R2. The Integrated Goods and Services Tax, 2017

XX. Lecture Plan:


Delivery

Corresponding

CO

Mode of Assessing

the Outcome


Hand-out briefing



and understand


Discussion NA NA

2 Indirect taxes –

Introduction


indirect taxes


3 Constitutional framework

of Indirect Taxes before

GST

Explain regulatory

body of indirect taxes


End Term

4 Concept of VAT Explain concept of

VAT

Lecture 1651.1

End Term

5,6 Major defects in the

structure of indirect taxes

prior to GST

Explain difference

between old structure

and GST


End Term

7,8 Structure of GST Discuss concept &

structure of GST

Lecture &

Discussion

1651.2 Class Quiz

Mid Term I

End Term

9,10,11 State compensation

mechanism & GST network

Discuss compensation

mechanism

Discussion

1651.2 Class Quiz

Mid Term 1

End term

12,13 Registration under GST Understand Procedure

of Registration under

GST

Lecture &

Discussion

1651.3

Class Quiz

Mid Term 1

End Term

14,15 Taxable event - Supply Basic understanding of

meaning of supply


Mid Term 1

End Term

16,17,18 Place of supply

Explain importance

and determination of

place of supply


Mid Term I

End Term

19,20,21 Time of supply Discuss time of supply Lecture 1651.3 Class Quiz

End Term

22,23,24 Valuation for GST Discuss valuation of

goods & services for

GST

Discussion

1651.3 Class Quiz

Mid Term II

End Term

25 Exemption from GST Explain exempted

goods & services fro

GST


Mid Term II

End Term

26,27 Composite & mixes

supplies

Explain Composite &

mixes supplies


End Term

28,29,30 GST- Input tax credit Explain basic concept

of input tax credit


Mid Term II

End Term

31,32 Tax credit in respect of

capital goods

Explain Tax credit in

respect of capital

goods


End Term

33 Recovery of excess tax

credit

Explain recovery

methods of excess tax

credit


End Term

34 Transfer of input credit Explain Transfer of

input credit


End Term

35 Payment of taxes and

refund

Discuss procedure for

payment of taxes &

refund


End Term

36 Assessment under GST Explain Assessment

under GST


37 E-Way bill Meaning of E-Way bill Discussion 1651.4 Class Quiz

Mid Term II

End Term

38 Custom duty- introduction Basic concept of

custom duty

Discussion

1651.5 Class Quiz

Mid Term II

End Term

39 Classification and valuation Discuss method of

Classification and

valuation

Lecture

1651.5 Class Quiz

End Term

YY. Course Articulation Matrix: (Mapping of COs with POs)

C

O

STATEMENT


OUTCOMES


SPECIFIC OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

PO

7

PSO

1

PSO 2 PSO 3 PSO 4

CM

165

1.1

Describe the principles of the GST and

the relevant rules to develop their

skills for calculating the tax.

3 2 1 2 1 3

CM

165

1.2

Interpret and illustrate the

circumstances in which entities are

required to get registered and liable to

pay GST.

2 2 1 3 1 2

CM

165

1.3

Implementation of GST in India. 2 2 1 2 2

CM

165

1.4

recognize the principles of Custom

Duty, FEMA and the relevant rules.

1 3 2

1 2

CM

165

1.5

Learn and demonstrate the

implication of indirect tax in Indian

economy.

1 2 1

2 1


ZZ. Introduction: This course is offered by Dept. of Commerce as an Elective, targeting students who wish to pursue

research& development in the field of financial markets. This course offers an introductory level knowledge on working

of Financial Markets in India and also deals with the various functions and operation carried out by these markets in India

Market. This course also deals with the basic operational aspect of capital market in particular and financial market in

general in India.

AAA. Course Objectives: At the end of the course, students will be able to

CM1653.1 : Describe the Basics of Finance and Investment, their functioning with regard to Financial market.

CM1653.2 : To understand the basic of security market Analysis using various techniques.

CM1653.3 : Students are able to recognize important concept of portfolio, Traditional Portfolio Management, Modern

Investment process and Portfolio Construction Model.

CM1653.4 : Students are able to understand the concept of Markowitz Model, Sharpe Index Model, Capital Assets

Pricing Model, Portfolio Evaluation, Treynor’s Portfolio performance measures to develop their employability skill.

BBB. Program Outcomes and Program Specific Outcomes






technology.







development.










Course Hand-out

Security Analysis and Portfolio Management | CM 1653 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Dr. Saurabh Sharma | Class: B.COM (VI Sem)

CCC. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

DDD. Syllabus

Nature & Scope of investment, Principles of investment, Capital Market In India, Risk and returns. New issues market and

stock exchange, mechanics of floating new shares and securities trading, listing of securities, Review of Security & Exchange

Board of India (SEBI)& investor protection. Recent Developments in the Indian Capital Market. Stock Market Analysis -

Fundamental and Technical Approach, Efficient Market Theory; Valuation of Preference shares, Equity shares, Convertible &

Non- Convertible Debt Securities. Concept of portfolio, Traditional Portfolio Management and Modern Investment process,

Portfolio Construction Model Brief introduction about the Markowitz Model, Sharpe Index Model, Capital Assets Pricing

Model, Portfolio Evaluation, Treynor’s Portfolio performance measures.

EEE. Text Books

T1. Bhalla, V K. Investment Management: Security Analysis and Portfolio Management., S. Chand, New Delhi

T2. Pandian P, Security Analysis and Portfolio Management, Vikas Publishing House Pvt Ltd, New Delhi.

T3. Avadhani V A, Security Analysis and Portfolio Management., Himalaya Publishing House, New Delhi

T4. J Kevin, PHI, Portfolio Management, New Delhi.

T5. Uma S & Sunitha A, Wealth Management, Mumbai

T6. Murthy EN, Portfolio Management, ICFA, Hyderabad

T7. Chandra P, Portfolio Management, ,Tata Mcgrw, New Delhi.

Reference Books

R1. Report of RBI

R2. SEBI Bulletin

FFF. Lecture Plan:


Outcome

Mode of

Delivery

Corresponding

CO

Mode of

Assessing

the

Outcome

1 Introduction and

Course Hand-out

briefing

To acquaint and

clear teachers

expectations and

understand

student

expectations

Discussion NA NA

2 Concept of

Investment.

Basic

understanding of

Investment

Lecture 1653.1

3,4 Nature & Scope of

investment

To acquaint with

scope of

Investment


Mid Term I

End Term

5 Principles of

investment

Explain concept

principles of

Investment.


End Term

6 Capital Market In

India

Present status of

Capital market

Lecture &

Discussion

1653.1 Mid Term I

End Term

7,8 Concept of Risk and

returns.

To get acquaint

with Risk and

return trade off.

Lecture &

Discussion

1653.1 Class Quiz

Mid Term I

End Term

9,10,11 New issues market

and stock exchange,

mechanics of floating

new shares

To get acquaint

with primary

market.

Lecture &

Discussion

1653.1 Mid Term 1

End term

12,13 Securities trading

and listing of

securities

To get acquaint

with Security

market trading.

Lecture &

Discussion

1653.1 Mid Term 1

End Term

14,15 Review of Security &

Exchange Board of

India

To get acquaint

with Security &

Exchange Board of

India framework.


End Term

16,17,18 Investor protection

and Recent

Developments in the

Indian Capital

Market.

To get acquaint

concept of

Investor

protection.


End Term

19,20,21 Basics of Stock

Market Analysis

Understanding of

live stock market

and its analysis.

Lecture &

Live stock

market

1653.2 Class Quiz

End Term

22,23,24 Concept of

Fundaments Analysis

and various factors

To get acquaint

with Fundaments

Analysis.

Lecture &

Discussion

1653.2 Class Quiz

Mid Term II

End Term

25 Concept of

Technical Analysis

and various factors

To get acquaint

with technical

Analysis.

Lecture &

Discussion

1653.2 Class Quiz

Mid Term II

End Term

26,27 Concept of Efficient

Market Theory

To get acquaint

with Efficient

Market Theory.


End Term

28,29,30 Valuation of

Preference shares,

Equity shares,

Convertible & Non-

Convertible Debt

Securities.

To get acquaint

with valuation of

securities.

Lecture and

discussion

1653.2 Class Quiz

Mid Term II

End Term

31 Concept of portfolio

and Traditional

Portfolio

Management

To get acquaint

with concept of

portfolio

management.

Lecture &

Discussion

1653.3 Class Quiz

Mid Term II

End Term

32 Concept of Modern

Investment process

To get acquaint

with concept of

Modern

Investment

management

Lecture &

Discussion

1653.3 Class Quiz

Mid Term II

End Term

33 Portfolio

Construction Model

- Markowitz Model.

To get acquaint

with concept of

portfolio

construction

model.

Lecture &

Discussion

1653.4 Class Quiz

End Term

34 Sharpe Index Model To get acquaint

with concept of

portfolio

construction

model.

Lecture &

Discussion

1653.4 Class Quiz

End Term

35, 36 Capital Assets

Pricing Model

To get acquaint

with concept of

portfolio

construction

model.

Lecture &

Discussion

1653.4 Class Quiz

End Term

37 Portfolio Evaluation. To get acquaint

with concept of

portfolio

Evaluation.

Lecture &

Discussion

1653.4 Class Quiz

End Term

38 Treynor’s Portfolio

performance

measures.

To get acquaint

with concept of

portfolio

measurement.

Lecture &

Discussion

1653.4 Class Quiz

End Term

39 Conclusion and

Course

Summarization

NA NA NA NA


CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

PO 4 PO

5

PO

6

PO

7

PSO

1

PS

O

2

PS

O

3

PSO

4

CM165

3.1

Describe the Basics of Finance

and Investment, their functioning

with regard to Financial market.

2 1

CM165

3. 2

To understand the basic of

security market Analysis using

various techniques.

2 2

CM165

3. 3

Students are able to recognize

important concept of portfolio,

Traditional Portfolio

Management, Modern Investment

process and Portfolio

Construction Model.

3 2 3

CM165

3. 4

Students are able to understand

the concept of Markowitz

Model, Sharpe Index Model,

Capital Assets Pricing Model,

Portfolio Evaluation, Treynor’s

Portfolio performance measures

to develop their employability

skill.

2 2 2


Introduction:

The course has been devised in such a way to empower the students to acquire knowledge of insurance which

helps them in their financial planning as well as they can choose insurance as a career in future. The course is

designed to groom participants a firm grounding in the fundamentals and applications of both Life and Non-life

insurance.


[1655.1]: Understanding the meaning of Risk v/s Uncertainty with the types of risks as to create a critical

thinking ability in the students for understanding the basic concept of it.

[1655.2]: Explaining the fundamentals of Insurance and various types of insurance businesses and their

features to give them a life-long learning.

[1655.3]: Explaining the difference between insurance and assurance to them with specific applications of

both life and Non-life insurance to analyse and interpret individual and business problems while taking

insurance and to make them employable.

[1655.4]: Explaining in-depth understanding of the characteristics and types of life insurance, fire insurance

the regulators of it and acquainting them to deal with real life situations.

[1655.5]: Understanding marine insurance and the challenges and operational realities in

social/economic/regulatory of insurance sector with specific reference to India.


[PO1]: Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking



[PO2]: Effective Communication: Speak, read, write and listen clearly in person and through electronic

media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books,


[PO3]: Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in

group settings.



Course Hand-Out

Insurance and Risk Management| CM1655 | 3 Credits | 3 0 0 3

Session: Jan 19- May 19 | Faculty: Mohammed Zeeshan Qadri | B.COM VI SEM

[PO4]: Effective Citizenship: Demonstrate empathetic social concern and equity centred national


volunteering.

[PO5]: Ethics: Recognize different value systems including your own, understand the moral dimensions of


[PO6]: Environment and Sustainability: Understand the issues of environmental contexts and sustainable

development.

[PO7]: Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long

learning in the broadest context socio-technological changes.


technologies.

[PSO2]: To Prepare, analyze and interpret business problems and draw appropriate conclusions.

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies

in solving real-world business problems


X. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20


In class Quizzes and Assignments

, Activity feedbacks (Accumulated

and Averaged)

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)


student to be qualified for taking up the End Semester examination. The

allowance of 25% includes all types of leaves including medical leaves.

Make up Assignments

(Formative)

Students who misses a class will have to report to the teacher about

the absence. A makeup assignment on the topic taught on the day of

absence will be given which has to be submitted within a week from

the date of absence. No extensions will be given on this. The

attendance for that particular day of absence will be marked blank, so

that the student is not accounted for absence. These assignments are



Activity Assignment

(Formative)






awarded.

Y. SYLLABUS

Introduction to Insurance: Risk v/s Uncertainty, types of Risks, Difference between assurance

& Insurance, Types of Insurance, essential of Insurance Contract, Review of IRDA, Tax advantage

with Insurance policy. Life Insurance: Concept. Type of insurance plan: Whole life policy,

Endowment plans, term annuities Plan, Pension Plan, Children Plans, Surrender value. Competition

in life insurance Sector. Fire & Marine Insurance concepts, essential elements. Types,

Documentation, Claim Settle, Health Insurance. Health Related Policies, Group Policies.

Z. TEXT BOOKS

T1: Mishra M.N.; Insurance Principles & Practice , Sultan Chand & Co., New Delhi.

REFERENCE BOOKS

R1: Vinayakam N. Radhaswamy & Vasudevan SV; Insurance – Principles & practices, S.

Chand & Co. ,New Delhi.

R2: Gupta O.S.; Life Insurance, Frank Brothers, New Delhi.

AA. Lecture Plan:

Lec

.

No

.

TOPICS Session Outcome Mode of

Delivery

Correspon

ding CO

Mode of

Assessing

the

Outcome

1 Introduction to Risk and

Risk Management

Explaining the risk and risk

management

Lecture and

presentatio

n

1655.1 1st Sessional

and End

Term

2 &

3

Types of Risks, Difference

between assurance &

Insurance,

Explaining the types of risks

and the difference between

assurance and insurance

Lecture and

presentatio

n

1655.1 &

1655.2

1st Sessional

and End

Term

4 Insurance as a social

Security tool, Risk v/s

Uncertainty,

Discussing difference

between risk and

uncertainty with reference

to insurance

Lecture and

presentatio

n


and End

Term

5 &

6

Introduction to Insurance:

Meaning, Purpose, need of

insurance.

Explaining insurance and its

concepts

Lecture,

discussion

and

presentatio

n


and End

Term

7 &

8

Elementary knowledge of

Riders, Options,

Guarantee

Discussing about the riders,

options and guarantee

Lecture,

discussion

and

presentatio

n


and End

Term

9 Regulators of insurance Explaining about the

regulatory bodies

Lecture and

presentatio

n


and End

Term

10

&

11

Essentials of insurance

contract

Describing various essentials

of insurance contracts

Lecture,

discussion

and

presentatio

n


and End

Term

12,

13

Role of Insurance in the

development of

Commerce & Industry.

Tax Benefits under

insurance all policies.

Describing the role of

insurance and tax benefits

from that

Lecture and

presentatio

n


and End

Term

14

&

15

General Insurance:

Meaning and role of

General Insurance in India,

Discussing the role of

general insurance

Lecture,

discussion

and

presentatio

n

1655.3 1st Sessional,

2nd Sessional

and End

Term

16 Basic meaning of all types

of Insurance, Life

Insurance: Basic elements

of life insurance.

Explaining the basic types of

insurance

Lecture and

presentatio

n

1655.3 1st

Sessional,

2nd

Sessional

and End

Term

17

&

18

Type of insurance plan:

Whole life policy,

Endowment plans, term

annuities Plan

Discussing various insurance

plans

Lecture and

presentatio

n

1655.4 2nd

Sessional

and End

Term

19 Pension Plan, Children

Plans.

Discussing various insurance

plans

Lecture and

presentatio

n

1655.4 2nd

Sessional

and End

Term

20,

21

Fire Insurance: Meaning &

Scope, type of fire

insurance policies

Discussing fire insurance

and there types

Lecture and

presentatio

n

1655.4 2nd Sessional

and End

Term

22,

23

Marine Insurance:

Definition, procedure for

issuing policy,

Explaining Marine insurance

policy

Lecture,

discussion

and

presentatio

n

1655.5 2nd Sessional

and End

Term

24,

25

Types of marine insurance,

conditions of policies,

Marine Losses.

Describing the types of

Marine insurance

Lecture and

presentatio

n

1655.5 End Term

26

&

27

Health Related Policies, Explaining Health Plans Lecture and

presentatio

n

1655.5 End Term

28

&

29

Group Policies. Describing group policies Lecture,

discussion

and

presentatio

n

1655.5 End Term

30 Settlement of claims. Discussing the claim

settlement procedure

Lecture and

presentatio

n

1655.5 End Term

31 Concept of Premium &

Bonus

Explaining the concept of

premium and bonus

Lecture and

presentatio

n

1655.5 End Term

32 Concept of Surrender

Value

Explaining the concept of

surrender value

Lecture and

presentatio

n

1655.5 End Term

33 Insurance Documents Explaining the contents of

an insurance document

Lecture and

presentatio

n

1655.5 End Term

34,

35

First Premium Receipt /

Renewal premium receipt

Showing the receipts of

premium

Lecture and

presentatio

n

1655.5 End Term

36 Revision Complete course discussion NA NA NA

179


CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PSO

1

PSO

2

PSO

3

PSO4

1655.

1

Understanding the meaning of Risk v/s

Uncertainty with the types of risks as to

create a critical thinking ability in the

students for understanding the basic

concept of it.

1 2

1655.

2

Explaining the fundamentals of

Insurance and various types of

insurance businesses and their features

to give them a life-long learning.

1 1

1655.

3

Explaining the difference between

insurance and assurance to them with

specific applications of both life and

Non-life insurance to analyse and

interpret individual and business

problems while taking insurance and to

make them employable.

2 1

1655.

4

Explaining in-depth understanding of

the characteristics and types of life

insurance, fire insurance the regulators

of it and acquainting them to deal with

real life situations.

1 2 2

1655.

5

Understanding marine insurance and

the challenges and operational realities

in social/economic/regulatory of

insurance sector with specific reference

to India.

1 2


180

A. Course Introduction:

This course is offered by Department of Commerce to those students who opt marketing elective in six

semester of programme named Bachelor of Commerce This course introduces the theory of consumer

behaviour and relates it to the practice of marketing. It will present relevant material drawn from

psychology, anthropology, social and behavioural sciences within the framework of the consumer decision

process and its main influencing factors.

B. The Course Outcomes:- On completion of the course the students shall be able to:

[CM1658.1]. Understand theory and practice of consumer behavior.

[CM1658.2]. Create comprehensive knowledge and understanding of the individual determinants of

consumer behavior.

[CM1658.3]. Apply a critical appreciation of the existing research into external influences on consumer

behavior.

[CM1658.4]. Apply the central role of consumer decision making and its relevance to marketing for

developing employability skills.









group settings.



volunteering.

PO5]. Ethics: Recognize different value systems including your own, understand the moral dimensions of



School of Business & Commerce


[Consumer Behavior | CM 1658 | 3 Credits | 3 0 0 3 |

Session: Jan – May 2019 | Faculty: Dr. Sunny Dawar | Class: B.Com VI Semester |

181



[PO7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-

long learning in the broadest context socio-technological changes.


technologies.

[PSO2]: To Prepare, analyze and interpret business problems and draw appropriate conclusions.


technologies in solving real-world business problems.


D. Assessment Plan:


Internal Assessment

(Summative)



In class Quizzes and Assignments , Activity

feedbacks

10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




Make up

Assignments

(Formative)



which has to be submitted within a week from the date of absence. No

extensions will be given on this. The attendance for that particular day of

absence will be marked blank, so that the student is not accounted for absence.

These assignments are limited to a maximum of 5 throughout the entire

semester.

Homework/ Home


Assignment

(Formative)

There are situations where a student may have to work in home, especially

before a flipped classroom. Although these works are not graded with marks.

However, a student is expected to participate and perform these assignments

182

with full zeal since the activity/ flipped classroom participation by a student will

be assessed and marks will be awarded.

E. Syllabus :

Consumer Behaviour: Nature, Scope, Consumer-Decision making Model: Howard- Sheth. Recent

Development in Consumer Behavior. Individual Determinants of Consumer Behaviour: Consumer

motivation, personality, Consumer-perception: Elements of perception, perceptual process, consumer

learning and involvement; Theories of learning, Consumer Attitude. Social and cultural determinants:

Group dynamics, Family and Reference groups, social class. Values and Norms- Impact of culture and

subculture of consumer behaviour. Opinion Leadership. Consumer-Decision making process: Five

stage model, Diffusion of innovation and adoption process.

F. Text Books:

T1. Leon G. Schiffman, Joseph Wisenblit & S.Ramesh Kumar: Consumer Behavior, Eleventh Edition, Pearson

2016.

T2. Rajneesh Krishna: Consumer Behavior, Oxford University Press, First Edition, 2014.

G. Reference Books:

R1. Engel, B & Miniard : Consumer Behaviour, Thryden Press International, 2015.

R2. Hawkins B C: Consumer Behaviour Building Marketing Strategy, McGraw Hill 8th

International Edition, 2015.

R3. Foxall G R., Goldsmith, R E., Brown, S Consumer Psychology for Marketing: Second Edition Thompson

Business Press, 2015.

183

H. Lecture Plan

Lecture

No.

Topics Session

Outcome

Mode

of

Deliv

ery

Corr

espo

nding

CO

Mode of

Assessing

the

Outcome

1. 1

Introduction of the course Discuss

about the course

Class

Room

Discus

sion

Not

Applic

able

Not

Applicable

2. 2 Consumer Behavior: Nature, scope &

application

Discuss basic

information

related to

consumer

behavior

Lectur

e

1658.

1

Class Quiz

Mid Term 1

End Term

3. Characteristics of consumer behavior,

role of consumer research,

Discuss features

and role of

consumer

research

Lectur

e

1658.

1

Class Quiz

Mid Term 1

End Term

4. Consumer behavior interdisciplinary

approach.

Recall the different

disciplines related

with consumer

behavior

Lectur

e

1658.

1

Class Quiz

Mid Term 1

End Term

5. Personality & Consumer Behavior:

Concept, Nature , Importance

Examine the

relation between

personality and

consumer

behavior

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

6. Personality and understanding consumer

diversity

Analyze

Personality and

understanding

consumer diversity

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

7. Theories of Personality:- Freudian theory

, Neo-Freudian theory,

Examine the

theory of

Freudian

personality theory

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

184

8. Theories of Personality: - Trait theory,

Role of self-consciousness.

Examine the

theories of

personality

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

9. Case Study Analyze impact of

personality on

consumer

behaviour through

case study

Class

room

discus

sion

1658.

2

Class room

discussion

and students

participation

10. Consumer Perception:- Elements of

perception

Examining the

elements of

consumer

perception

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

11. Consumer Perception:-Dynamics of

perception, Consumer imagery

Discussing change

in consumer

perception

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

12. Consumer Perception:- Perceived risk,

Process of perception and information

processing

Examine the

perceived risk and

process of

perception

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

13. Consumer Perception:- Concept of

absolute threshold limit,

differential threshold limit & subliminal

perception

Apply conceptual

knowledge of

absolute threshold

limit,

differential

threshold limit &

subliminal

perception

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

14. Consumer perception:- Perceptual

Process: selection, organization &

interpretation.

Examine different

steps of perceptual

process

Lectur

e

1658.

2

Class Quiz

Mid Term 1

End Term

15. Case Study Analyze impact of

perception on

consumer

behaviour through

case study

Class

room

discus

sion

1658.

2

Class room

discussion

and students

participation

16. Quiz Writt

en

1658.

1

185

MCQs

Quiz

1658.

2

17. Consumer learning:- Concept, elements

of consumer learning , Importance of

consumer learning

Examine the basic

concept along with

different elements

of consumer

learning

Lectur

e

1658.

2

Class Quiz

Mid Term II

End Term

18. Consumer learning:- behavioral learning

theories,

cognitive learning theory

Examine

behavioural and

cognitive theories

of consumer

learning

Lectur

e

1658.

2

Class Quiz

Mid Term II

End Term

19. Consumer attitude:- Formation of

attitudes & functions

Examine the

formation of

consumer attitude

Lectur

e

1658.

2

Class Quiz

Mid Term II

End Term

20. Case study Examine impact of

learning on

consumer

behaviour through

case study

Class

room

discus

sion

1658.

2

Class room

discussion

and students

participation

21. Reference groups & Consumer Behavior:-

Reference Groups: Concept,

Understanding the power of reference

groups, reference group influence,

Examine the role

of reference group

in consumer

behavior

Lectur

e

1658.

3

Class Quiz

Mid Term II

End Term

22. Reference groups & Consumer Behavior

:- Selected consumer related reference

groups, Celebrity and other reference

group appeals

Examine the role

of reference group

in consumer

behavior

Lectur

e

1658.

3

Class Quiz

Mid Term II

End Term

23. Case study Discuss impact of

reference group

on consumer

behaviour through

case study

Class

room

discus

sion

1658.

3

Class room

discussion

and students

participation

24. Quiz Writt

en

MCQs

Quiz

1658.

2

1658.

3

186

25. Family & Consumer Behavior:- The family

is a concept in flux, Socialization of family

members,

Discuss the role of

family in consumer

behavior

Lectur

e

1658.

3

Class Quiz

Mid Term II

End Term

26. Family & Consumer Behavior:- Family

decision making and consumption related

role, The family life cycle

Examine the

relationship

between family

decision making

and consumption

related role,

Knowledge of

family life cycle

Lectur

e

1658.

3

Class Quiz

Mid Term II

End Term

27. Culture & Consumer Behavior:-

Characteristics of culture,

core values held by society & their

influence on consumer behavior

Discuss the

relationship

between culture

and consumer

behavior

Lectur

e

1658.

3

Class Quiz

Mid Term II

End Term

28. Culture & Consumer Behavior :- Concept

of Opinion leadership, Dynamics of the

opinion leadership process, The

motivation behind opinion leadership

Examine the

opinion leadership

and its impact of

consumer

behavior

Lectur

e

1658.

3

Class Quiz

Mid Term II

End Term

29. Comparison of the motivation of opinion

leaders and opinion receivers, The

interpersonal flow of communication

Discuss

interpersonal flow

of communication

in consumer

decision making

Lectur

e

1658.

3

Class Quiz

Mid Term II

End Term

30. Diffusion of Innovation & Consumer

Behavior: Consumer Decision making

process

Examine the

innovation and

adoption behavior

of consumer

Lectur

e

1658.

4

Class Quiz

Mid Term II

End Term

31. Case study Discuss the impact

of culture on

consumer

behaviour through

case study

Class

room

discus

sion

1658.

3

Class Quiz

End Term

32. Five stage model of consumer decision

making

Examine the

different steps of

consumer decision

making

Lectur

e

1658.

4

Class Quiz

End Term

187

33. Model of Consumer decision making: -

Howard-Sheth model

Discuss Howard-

Sheth model of

consumer decision

making

Lectur

e

1658.

4

Class Quiz

End Term

34. Model of Consumer decision making:

Engel, Kollat & Blackwell model,

Discuss Engel,

Kollat & Blackwell

model of

consumer decision

making

Lectur

e

1658.

4

Class Quiz

End Term

35. Model of consumer decision making:-

Sheth Newman gross model of consumer

values

Discuss Sheth

Newman gross

model of

consumer values of

consumer decision

making

Lectur

e

1658.

4

Class Quiz

End Term

36. Case Study Examine five stage

on consumer

behaviour through

case study

Class

room

discus

sion

1658.

4

Class Quiz

End Term

37. Quiz Writt

en

MCQs

Quiz

1658.

3

1658.

4

38. Class Conclusion and Revision Discuss the whole

syllabus

Lectur

e

1658.

1,

1658.

2,

1658.

3,

1658.

4

End Term

39. Revision Discuss the whole

syllabus

Lectur

e

1658.

1,

1658.

2,

1658.

3,

1658.

4

End Term

188


CO

STATEMENT


OUTCOMES

CORRELATION

WITH PROGRAM

SPECIFIC

OUTCOMES

PO 1 PO 2 PO 3 PO 4 P

O

5

P

O

6

P

O

7

PS

O

1

PS

O

2

PS

O

3

PSO

4

CM1658.1 Understand theory and practice of

consumer behavior.

2 2

CM1658.2 Create comprehensive knowledge and

understanding of the individual

determinants of consumer behavior.

2 2

CM658.3 Apply a critical appreciation of the

existing research into external

influences on consumer behavior.

2 2 2

CM1658.4 Apply the central role of consumer

decision making and its relevance to

marketing for developing

employability skills.

2 2 2 2 2


189

GGG. Introduction: Presently the world economy is increasingly characterized as a service economy. This is primarily

due to the increasing importance and share of the service sector in the economies of most developed and developing

countries. In fact, the growth of the service sector has long been considered as an indicator of a country’s economic

progress. Services, which are economic activities, are solutions to customer problems or needs. They are typically aimed

at improving, upholding or sustaining the lifestyle of the customer.

HHH. Course Objectives: At the end of the course, students will be able to

[1659.1]. Understand the theory and concepts pertaining to Services marketing.

[1659.2]. Define the role of Services marketing and discuss its core concepts and explain the relationship among customer

value, satisfaction, productivity and quality.

[1659.3]. Understand how to develop effective service marketing strategies that emphasizes the value exchange between

suppliers and their customers

[1659.4]. Discuss how marketing managers go about developing profitable customer relationships in the Services marketing

area

[1659.5]. Define various types of Digital Marketing to develop their employability skills.

III. Program Outcomes and Program Specific Outcomes






technology.







development.






Course Hand-out

Marketing of Services & Digital Marketing| CM1659 | 3 Credits | 3 0 0 3

Session: Jan 18 – May 18 | Faculty: Anuradha Agarwal/ Class: B.Com (VI Sem)

190





JJJ. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

KKK. Syllabus

Introduction to Services Marketing: Differences in Goods versus Services, Emerging Service Environment, Classification

of Services. Service Market Segmentation, Targeting & Positioning: Process of market segmentation, Targeting and

Positioning service value addition to the service product, new service development. Implementing Services Marketing:

Improving Service Quality and Productivity, SERVQUAL, Service Failures and Recovery Strategies. Service promotion:

The role of marketing communication. Implication for communication strategies, setting communication objectives, marketing

communication mix.

Customer Relationship Marketing: Relationship Marketing, the nature of service consumption understanding customer

needs and expectations. Marketing of Services in Sectors: Financial Services, Health Service, Hospitality Services

including travel, hotels and tourism, Professional Service, Public Utility Services, Educational Services. Managing Service

Delivery Process: Managing Physical Evidence of Services, Designing and Managing Service Processes. Digital Marketing:

Understanding Digital Marketing, Search Engine Optimization, Search Engine Marketing, Email Marketing, Digital Display

Marketing, Introduction to New Age Media (Digital) Marketing, Internet Marketing – Overview, Social Media Marketing –

Overview, Mobile Marketing – Overview. Understanding Mobile Marketing, Mobile Application Ecosystem, SMS Marketing,

Emerging Technologies – NFC, Web Analytics, Copy Writing – New Age Media, Planning Integrated Digital Marketing

Campaigns.

191

LLL. Text Books

T1. Textbook of Marketing of Services The Indian Experience, Chowdhary N & Chowdhary M, Macmillan India Ltd.

T2. Services Marketing, Jain and Singh, Garima Publications

Reference Books

R1. Services Marketing: People Technology, Strategy, Lovelock, C, Pearson Education, New Delhi.

R2. Services Marketing, Zeithaml, V. and Bitner, M, McGraw Hill, New York.

192

MMM. Lecture Plan:


Delivery

Corresponding

CO

Mode of

Assessing the

Outcome


Hand-out briefing



and understand


Lecture NA NA

2,3,4 Introduction to Services

Marketing

Explain Differences in

Goods versus Services,

Emerging Service

Environment,

Classification of

Services

Lecture 1659.1 In Class Quiz ( Not

Accounted)

5,6,7,8 Service Market

Segmentation, Targeting &

Positioning

Explain in detail

Process of market

segmentation,

Targeting and

Positioning service


End Term

9,10 Implementing Services

Marketing

Explains the Improving

Service Quality and

Productivity,

SERVQUAL, Service

Failures and Recovery

Strategies.


End Term

11,12 Service promotion Explain The role of

marketing

communication.

Implication for

communication

strategies, setting

communication

objectives, marketing

communication mix.

Interactive

Discussion


End Term

13.14 Customer Relationship

Marketing

Explain meaning, basis,

importance of CRM.


Mid Term I

End Term

15,16,17,18 Marketing of Services in

Sectors

Explain Financial

Services, Health

Service, Hospitality

Services including

travel, hotels and

tourism, Professional

Service, Public Utility

Services, Educational

Services


Mid Term 1

End term

19, 20 Managing Service

Delivery Process

Explain Managing

Physical Evidence of

Services, Designing

and Managing Service

Processes.

Interactive

Discussion


Class Quiz

Mid Term 1

End Term

193

21,22 Digital Marketing Explain Digital

Marketing, Search

Engine Optimization,

Search Engine

Marketing, Email

Marketing, Digital

Display Marketing

Lecture,

Activity

1659.5 Class Quiz

Mid Term II

End Term

23,24,25 Internet Marketing Explain Social Media

Marketing

Interactive

Discussion

1659.5 Class Quiz

Mid Term II

End Term

26,27,28 Mobile Marketing Explain Overview,

Understanding Mobile

Marketing, Mobile

Application Ecosystem,

SMS Marketing


End Term

29, 30, 31 Emerging Technologies Explain NFC, Web Analytics, Copy

Writing – New Age

Media, Planning

Integrated Digital

Marketing

Campaigns.

Interactive

Discussion

1659.5 Class Quiz

End Term

32 Integrated Digital

Marketing Campaigns.

Explain the meaning

and importance.


End Term

33,

34,35,36

Case Study Analyse the problem

and finding of the

solution.

Interactive

Discussion

1659.4

37, 38 Conclusion and Course

Summarization

NA NA NA

194

NNN. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT

CORRELATION WITH

PROGRAM OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PSO

1

PSO

2

PSO 3 PSO4

1659.1 Understand the theory and concepts

pertaining to Services marketing.

3 3 2

1659.2 Define the role of Services marketing and

discuss its core concepts and explain the

relationship among customer value,

satisfaction, productivity and quality.

2 2 3 2

1659.3 Understand how to develop effective

service marketing strategies that

emphasizes the value exchange between

suppliers and their customers

2 2 3 3

1659.4 Discuss how marketing managers go about

developing profitable customer

relationships in the Services marketing

area

2 3 1

1659.5 Define various types of Digital Marketing

to develop their employability skills.

1 3 1 2 1


195

OOO. Introduction: This course is offered by Department of Commerce to acquaint the student with the concepts

which are helpful in developing a sound sales and distribution policy and in organising and managing sales force and

marketing channels.

PPP. Course Objectives: At the end of the course, students will be able to

[ 1660.1] Be aware of the growing importance of marketing channels in the larger content of overall marketing objectives.

[ 1660.2] Understand the definition of the marketing channel from a managerial perspective.

[ 1660.3] Show how marketing channels relate to the other strategic variables in the marketing mix.

[ 1660.4] Understand the flow in and through the marketing channels and how they relate to channel management.

[ 1660.5] Familiarize the concepts of channel structure and the ancillary structure and recognize their differences and

to make them emplyable.

QQQ. Program Outcomes and Program Specific Outcomes

[PO.1]. Critical Thinking: Take informed actions after identifying the assumptions that frame our thinking and



[PO.2]. Effective Communication: Speak, read, write and listen clearly in person and through electronic

media in English and in one Indian language, and make meaning of the world by connecting people, ideas, books,


[PO.3]. Social Interaction: Elicit views of others, mediate disagreements and help reach conclusions in group

settings.



volunteering.




development.

[PO.7]. Self-directed and Life-long Learning: Acquire the ability to engage in independent and life-long

learning in the broadest context socio-technological changes




DEPARTMENT OF COMMERCE

Course Hand-out

Sales and Distribution Management| CM 1660 | 3 Credits | 3 0 0 3

Session: Jan 2019 – May 2019 | Faculty: Madhusudan Narayan | Class: B.Com. VI Semester

Session: August 16 – December 16 | Faculty: Madhusudan Narayan | Class: Core Subject

196

[PSO3]: To develop the capabilities required to apply cross-functional business knowledge and technologies in solving

real-world business problems


RRR. Assessment Rubrics:


Internal Assessment

(Summative)



Assignments 10

End Term Exam

(Summative)


Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

SSS. Syllabus

Introduction: Sales Management, Process, Role of Sales Manager, Qualities of a Successful Salesman. Concept of

Personal Selling: Sales Management and Salesmanship, Process of Personal Selling. Buyer Seller Dyad. Goals in Sales

Management: Goal Setting Process in Sales Management, Analyzing Market Demand and Sales Potential, Preparation

of Sales Budget, Formulating Selling Strategies, Designing Sales Territories and Sales Quota. Introduction to

Distribution Management: Concept of Distribution Channel, Importance of a Channel, Types of Channels. Sales

Force Management: Designing the Structure and Size of Sales Force, Recruitment and Selection of Sales Force.

Leading and Motivating the Sales Force, Training and Compensating the Sales Force, Evaluating the sales force

performance.

TTT. Text Book:

T1:Panda T K and Sahadev S, Sales and Distribution Management, Oxford University Press, New Delhi

T2:Stanton W J, Management of a Sales Force. Chicago, Irwin, 1995.

T3:Still, R R., Cundiff, Govoni, Sales Management: Decisions, Strategies and Cases, Prentice Hall India Pvt Ltd.

T4:Havaldar K K Vasant M Cavale, Sales and distribution management, Tata McGraw-Hill Education, 01-Jun-

2006

197

UUU. Lecture Plan:

Lect

ure

No.

Topic Session Outcome Mode of

Delivery

Correspon

ding CO

Mode of

Assessing the

Outcome

1 Introduction and

Course Hand-out

briefing

To acquaint and clear teachers



Discussion

2 Nature and Scope

of Sales

Management

To understand the meaning and

concept of the topic.

Discussion,

Lecture, Q &A

[ 1660.1] In Class Quiz

3 Roles of Sales

Manager



Interactive

Sessions, Group

Discussion,

Lecture


Mid Term I

End Term

4. Qualities

of a Successful

Salesman



Discussion,

Lecture, Research

Paper


Mid Term I

End Term

5 Sales Management

and Salesmanship



Discussion,

Lecture, Role

playing


Mid Term I

End Term

6 Process of Personal

Selling



Discussion,

Lecture

[ 1660.1] Class Quiz

Mid Term I

End Term

7. Process of Personal

Selling



Discussion,

Lecture


Mid Term 1

End term

8. Process of Personal

Selling



Discussion,

Lecture

[ 1660.1]

Class Quiz

Mid Term 1

End Term

9. Buyer Seller Dyad To understand the meaning and


Interactive

Sessions, Lecture

and Q &A


Mid Term 1

End Term

198

10. Goal Setting

Process in Sales

Management



Discussion and

Lecture and Q

&A


Mid Term II

End Term

11 Analyzing

Market Demand

and Sales Potential



Discussion,

Lecture and Q

&A


Mid Term II

End Term

12 Analyzing

Market Demand

and Sales Potential



Discussion,

Lecture and Q

&A


Mid Term II

End Term

13 Analyzing

Market Demand

and Sales Potential



Group

Discussion, add

mad activity,

lecture


Mid Term II

End Term

14 Preparation of Sales

Budget



Discussion,

Lecture and Q

&A


Mid Term II

End Term


Budget



Discussion,

Lecture and Q

&A


Mid Term II

End Term


Budget



Discussion,

Lecture and Q

&A


End Term

17 Formulating

Selling Strategies



Discussion,

Lecture and role

playing


Mid Term II

End Term

18 Formulating

Selling Strategies



Discussion,

Lecture and Q

&A


Mid Term II

End Term

19 Designing Sales

Territories and

Sales Quota



Group

Discussion,

Lecture and

research paper


Mid Term II

End Term

199

20 Designing Sales

Territories and

Sales Quota



Discussion,

Lecture and Q

&A


Mid Term II

End Term

21 Designing Sales

Territories and

Sales Quota



Discussion, role

playing, Q &A


Mid Term II

End Term

22 Designing Sales

Territories and

Sales Quota



Lecture and Q

&A


Mid Term II

End Term

23 Concept of

Distribution

Channel



Lecture and Q

&A


Mid Term II

End Term

24 Importance

of a Channel, Types

of Channels



Lecture and

Discussion


Mid Term II

End Term

25 Importance

of a Channel, Types

of Channels



Lecture and

Discussion


Mid Term II

End Term

26 Designing the

Structure and Size

of Sales Force



Lecture and

Discussion


End Term

27 Designing the

Structure and Size

of Sales Force



Lecture and

Discussion


End Term

28 Recruitment and

Selection of Sales

Force



Discussion,

Lecture


End Term

29 Recruitment and

Selection of Sales

Force



Discussion,

Lecture and Q

&A


End Term

30 Recruitment and

Selection of Sales

Force



Lecture and Q

&A


End Term

31 Training and

Compensating the



Discussion,

Lecture


End Term

200

Sales

Force

32 Training and

Compensating the

Sales

Force



Discussion,

Lecture and Q

&A


End Term

33 Evaluating the sales

force performance



Discussion,

Lecture and Q

&A


End Term

34 Evaluating the sales

force performance



Discussion,

Lecture and Q

&A


35 Case Study To understand how to solve

case study

Discussion [ 1660.5] Class Quiz

End Term


case study


End Term


case study


End Term


case study


End Term

39 Revision Class To summarise about the class Discussion Class Quiz

End Term

201


CO

STATEMENT

CORRELATION WITH

PROGRAM OUTCOMES

CORRELATION WITH

SPECIFIC PROGRAM

OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PSO

1

PSO

2

PSO 3 PSO 4

[1660.1] Be aware of the growing importance of

marketing channels in the larger content

of overall marketing objectives.

2 2 2 1

[1660.2] Understand the definition of the

marketing channel from a managerial

perspective

3 2

[1660.3] Show how marketing channels relate to

the other strategic variables in the

marketing mix.

3 2

[1660.4] Understand the flow in and through the

marketing channels and how they relate to

channel management.

1 1

[1660.5] Familiarize the concepts of channel

structure and the ancillary structure and

recognize their differences and to make

them employable.

3 3


202

VVV. Introduction: This course is offered by Dept. of Commerce. Advertising is an important part of promotion

mix in marketing. The markets are full of competition and advertising helps marketers to compete efficiently and

effectively. It generates awareness among audience about the goods and services. This subject familiarizes students with

the basic concepts, techniques & tools of sales & advertisement management for communicating with customers.

WWW. Course Objectives: At the end of the course, students will be able to

[1661.1]Describe role and types of advertising in marketing process.

[1661.2]Knowledge of types of advertising agency and its functions.

[1661.3]Design and implementation of creative strategy.

[1661.4]Understand Media planning, scheduling and media mix to develop their skills.

[1661.5]Evaluation and control of promotional program.

XXX. Program Outcomes and Program Specific Outcomes






technology.







development.







Course Hand-out

Advertising Management | CM 1661 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Madhusudhan Narayan | Class: B.COM (VI Sem)

203



[PSO4]:Making Student capable of recognizing and resolving ethical issues that arise in business set ups.

YYY. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

ZZZ. Syllabus

Advertising: Objectives of Advertising, Role of Advertising in the Marketing Process, Types of Advertising,

Advertising Planning and advertising process. Advertising Budgeting and Advertising agency: Advertising

budgeting methods, Advertising Agency functions and types. Creative Strategy: Creativity in advertising, Creative

Process, Creative Strategy-Appeals and execution Styles, Advertising Copywriting, copy principles for print

advertising and broadcast copy, Advertising art-Layout-Functions and Types. Media planning &Scheduling:

Overview of Media Planning, Establishing Media objectives, Evaluation of Media mix –print. Event, Public

Relations, Interactive Marketing: Key elements of Events and Sponsorship, Public relations meaning,

objectives, tools of public relations. Interactive Marketing and Social media Marketing -Meaning, Components.

Monitoring, Evaluation and control: Measuring the effectiveness of the Promotional Program Evaluating

the social, ethical and economic aspects of advertising and promotion.

AAAA. Text Books

T1. Batra, M and Aaker, DA., Advertising Management, Prentice Hall of India, New Delhi.

T2. Jethwaney & Jain: Advertising Management, Oxford University Press, New Delhi

204

BBBB. Reference Books

R1. Panda T K and Sahadev S, Sales and Distribution Management, Oxford University Press, New Delhi

R2. Stanton, WJ Management of a Sales Force. Chicago, Irwin, 1995.

R3. Still R R., Cundiff, Govoni, Sales Management: Decisions, Strategies and Cases, Prentice Hall India Pvt Ltd.

R4. Jain and Singh: Advertising Management, Garima Publications, 2015

205

CCCC. Lecture Plan:

Lecture

No.


Delivery

Corresponding

CO

Mode of Assessing

the Outcome


Hand-out briefing



and understand


Discussion NA NA

2 Advertising-definition,

objectives of Advertising.


advertising.

Lecture and

Discussion

1661.1 Mid Term I

End Term

3 Role of Advertising in the

Marketing Process, Types

of Advertising.

Understanding of role

of advertising.

Lecture and

Discussion

1661.1 Mid Term I

End Term

4 Types of Advertising,

Advertising Planning. Knowledge of

advertising plan and

various types.

Lecture and

Discussion

1661.1 Assignment

Mid Term I

End Term

5,6 Advertising planning and

process.

Explain process of

advertising and its key

players.

Lecture 1661.1 Mid Term II

End Term

7,8 Advertising budgeting

methods.

Discuss budgeting

methods.


End Term

9, 10, 11 Advertising Agency

functions and types.

Gain knowledge about

advertising agency and

its functioning.


End Term

12,13 Creativity in advertising Discuss creativity. Lecture and

Discussion

1661.3 Assignment

End Term

14,15 Creative Process. Explain process of

creativity.


End Term

16,17,18 Creative Strategy-

Appeals.

Discuss various

strategy and appeals in

creativity.

Lecture and

Discussion

1661.3 Assignment

End Term

19,20 Appeals and execution

Styles.

Explain execution

styles of appeals.

Lecture and

Discussion

1661.3 Assignment

End Term

21,22 Advertising Copywriting,

copy principles for print

advertising and broadcast

copy.

Explain format of ad

copy and its elements.

Lecture 1661.3 Assignment

End Term

23,24 Advertising art-Layout-

Functions and Types.

Explain functions and

types of advertising

layout.

Lecture 1661.3

End Term

25,26,27 Overview of Media

Planning, Establishing

Media objectives.

Discuss media planning

and objectives.

Lecture and

Discussion

1661.4

End Term

28,29 Evaluation of Media mix –

print. Event, Public

Relations.

Discuss different

medias.

Lecture and

Discussion

1661.4

End Term

30 Key elements of Events

and Sponsorship.

Explain events

sponsorship.

Lecture 1661.4

End Term

31,32 Public relations meaning,

objectives, tools of public

relations.

Explain concept of

public relations.

Lecture 1661.4

End Term

206

33 Interactive Marketing

and Social media

Marketing -Meaning,

Components.

Basic concept of

interactive and social

marketing.

Lecture and

Discussion

1661.4

End Term

34 Measuring the

effectiveness of the

Promotional Program

Various techniques of

measuring ad

effectiveness.

Lecture 1661.5

End Term

35,36 Evaluating the social,

ethical and economic

aspects of advertising and promotion.

Discuss social and

ethical part of

promotion.

Lecture and

Discussion

1661.5 Assignment

End Term

DDDD. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT

CORRELATION WITH

PROGRAM OUTCOMES


SPECIFIC OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

PO

7

PSO

1

PSO 2 PSO 3 PSO 4

1661.

1

Describe role and types of

advertising in marketing process.

3 2 1 2 1 3

1661.

2

Knowledge of types of advertising

agency and its functions.

2 2 1 3 1 2

1661.

3

Design and implementation of

creative strategy.

2 2 1 2 2

1661.

4

Understand Media planning,

scheduling and media mix to

develop their skills.

1 3 2

1 2

1661.

5

Evaluation and control of

promotional program.

1 2 1

2 1


207

A. Introduction: This course is directed at students interested in international markets and operations, foreign

exchange, multinational corporations and their activities, and concepts of international business. The course provides

an analysis of modern trade theory and practice in international financial management. Moreover, the course is

designed to help the students understand the increasingly global nature of the world business and economy and also

to effectively apply business skills in international business situations.

B. Course Outcomes: At the end of the course, students will be able to :

[1667.1] Understand international business environment and market

[1667.2] Understand different international trade theories, economic integration, tariff and non-tariff trade

barriers

[1667.3] Learn about different international financial & development institutions like IMF, IBRD, ADB, UNIDO and

Developing nations and to make employable for that.

[1667.4] Learn about international capital and foreign exchange markets and its trend and issues related to transfer

policy and taxation.

[1667.5] Understand Foreign Exchange Management –Salient Provisions of FEMA, Forex rate & Control, Risk

coverage in Forex, Forex Quote.

[1667.6] Express well considered opinion on issues relating to international financial management







technology.







development.



Course Hand-out

International Financial Management |CM 1667 | 3 Credits | 3 0 0 3

Session: Jan 19- May 19 | Faculty: Dr. Birajit Mohanty | Class: B.Com. VI semester

208








D. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20


Assignments/ Presentation/Class

Participation

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




E. SYLLABUS

Theory of IFM and international trade. Salient features of IMF, IBRD, ADB and UNIDO & Developing Nations.

International Capital Management: Trends and Issues, Transfer Policies &Taxation. Foreign Exchange Management –

Salient Provisions of FEMA, Forex rate & Control, Risk coverage in Forex, Forex Quote.

F. TEXT BOOKS

Apte: International Financial Management, Tata McGraw Hill, Delhi.

G. REFERENCE BOOKS

Indian Institute of Banking and Finance, Principles of Banking and Practices – Macmillan, Mumbai

R.M.V. Bass- Credit Management.

Mbuya J C – Fundamentals of Credit Risk Management in Banking Industry Drury Colin, Cost and Management

Accounting: An Introduction, Thompson

H. Lecture Plan: Lec

No


Delivery

Corresp

onding

CO

Mode of

Assessing the

Outcome


briefing

To acquaint and clear teachers



Lecture &

Discussion

NA NA

2 Introduction, Nature and Scope of

International Business

Discuss the nature and scope of

international business

Lecture &

Discussion

1667.1 Class Interaction

Mid Term I

End Term

209

3 International Business Environment and

present scenario

Explain international business

environment vis-à-vis present

scenario

Lecture &

Discussion


Mid Term I

4 Balance of payments, Meaning and

Definition, Terms used in BOPs

Explain the meaning of BoP and

the terms associated with BoP

Lecture &

Discussion


5 Need for International Finance Discuss the need for international

finance

Lecture &

Discussion

1667.1 Mid Term I

End Term

6 Structure of international finance and

working of international market

Describe the structure of

international finance and explain

the working of the foreign

exchange market

Lecture &

Discussion


Mid Term I

7-9 International Trade Theories

(Mercantilist's View, Absolute

Advantage Theory, Comparative

Advantage Theory, Comparative Cost

Theory, Standard Theory of

International Trade, Modern Theory of

International Trade)

Discuss different theories with

examples

Lecture &

Discussion


Mid Term I

End Term

10 Economic integration, tariff and no-tariff

trade barriers

Explain economic integration and

tariff and non-tariff trade barriers

Lecture &

Discussion


Mid Term 1

End term

11 International flow of money and

International Financial Institutions

Discuss the flow of international

money and international financial

institutions

Lecture &

Discussion


Mid Term 1

12 International Monetary Fund (IMF) Discuss the salient features of

IMF

Lecture &

Discussion


Mid Term I

End Term

13 IMF and International liquidity Explain IMF's role in the context

of international liquidity

Lecture &

Discussion

1667.3

14 IBRD/ World Bank (WB) Discuss the salient features of

IMF

Lecture &

Discussion

1667.3 Class Quiz

Mid Term 1

End Term 15 World Bank and its affiliates Explain the role of affiliates of

world bank

Lecture &

Discussion

1667.3

16-17 Asian Development Bank (ADB) Discuss salient features of ADB Lecture &

Discussion

Class Interaction

Mid Term II

End Term

18-19 Salient features of UNIDO and

Developing nations

Discuss salient features of

UNIDO vis-a-vis Developing

nations

Lecture &

Discussion

1667.3 Class Quiz

Mid Term II

End Term

20-22 Long Term International Financing:

Choices Issues and associated risk

Discuss long-term international

financing choices & strategy,

related issues and associated risk

Lecture &

Discussion

1667.4 Class Quiz

Mid Term II

End Term

23-24 Short-term international financing:

Options & strategy

Discuss factors influencing short-

term financing objectives,

strategy & options

Lecture &

Discussion

1667.4 Class Quiz

Mid Term II

End Term

25-26 International Capital Management:

International investment analysis and

appraisal: Trends and Issues

Discuss about international

capital structure and cost of

capital

Lecture &

Discussion


Mid Term II

End Term

27-28 Transfer Policies &Taxation associated

with international investments

Explain transfer policies and

international tax laws in

international investment

decisions

Lecture &

Discussion


Mid Term II

End Term

29 Concept, meaning and nature of Foreign

Exchange Management (FEM)

Explain the meaning and nature of

FEM

Lecture &

Discussion


End Term

30 Country risk analysis – political risk

factors – Financial risk factors

Analyse risk associate with a

country – both political and

financial

Lecture &

Discussion


End Term

31-32 Types of country risk assessment Explain different types of country

risk assessment procedure

Lecture &

Discussion


End Term

33 Methods of FER - Hedging and

speculation

Discuss methods of FER and

concept of hedging and

speculation

Lecture &

Discussion


End Term

210

34 Internal and external hedging strategies Explain internal and external

hedging strategies in international

market and mgmt. of exposure

Lecture &

Discussion

1667.5 Class Quiz

End Term

35-36 Foreign Exchange Management Act Discuss salient provisions of

FEMA

Lecture &

Discussion


End Term

37 Forex rate & control Discuss about the forex rate and

the mechanism for its control

Lecture &

Discussion

1667.5 Class quiz

Mid Term II

End Term

38 Risk coverage in Forex Explain the types of risk

associated with foreign exchange

and means of coverage of risk

Lecture &

Discussion


End Term

39 Forex Quote Explain the meaning of Forex

quote, how it works and why it

matters

Lecture &

Discussion


End Term

40 Recapitulation

211


CO

STATEMENT

CORRELATION WITH PROGRAM OUTCOMES CORRELATION WITH PROGRAM SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO 4 PO

5

PO

6

PO 7 PSO

1

PSO

2

PS

O 3

PSO

4

[1667.1]

Understand international

business environment and

market

1 2

[1667.2

]

Understand different

international trade theories,

economic integration, tariff

and no-tariff trade barriers

1 2

[1667.3

]

Learn about different

international development

institutions like IMF, IBRD,

ADB, UNIDO and Developing

nations and to make

employable for that.

2 1

[1667.4]

Learn about international

capital and foreign exchange

markets and its trend and

issues related to transfer

policy and taxation.

2 2

[1667.5

]

Understand Foreign Exchange

Management –Salient

Provisions of FEMA, Forex

rate & Control, Risk coverage

in Forex, Forex Quote.

1 2 1 2

[1667.6]

Express well considered

opinion on issues relating to

international financial

management

2 2


212



Course Hand-out

Banking operation and Management| CM1668 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Jeevesh Sharma/ Class: B.Com (VI Sem)

Introduction: Presently the world economy is increasingly characterized as a service economy. This is primarily due to the

increasing importance and share of the banking sector in the economies of most developed and developing countries. In fact,

the growth of the banking sector has long been considered as an indicator of a country’s economic progress. Banking, which

is economic activities, is solutions to customer problems or needs. They are typically aimed at improving, upholding or

sustaining the lifestyle of the customer.

EEEE. Course Objectives: At the end of the course, students will be able to

[1668.1]. Understand the theory and concepts of Commercial Banking.

[1668.2]. Will assess the functioning of Commercial Banks, Scheduled banks and Non Scheduled banks in India.

[1668.3]. Can interpret how marketing strategies are helping commercial bank to introduce their product in

market.

[1668.4]. Will be able to analyze process of credit creation and credit control with limitation in commercial

banks.

[1668.5]. Will be able to understand Money Market and NPA & ALM and procedure of Credit Appraisal by

which they will be able to develop a skill set in them.

[1668.6]. Can recognize the functions of RBI and Monetary policy of RBI







technology.







development.



213

[PSO1]: To understand concept, theories and operation of banking using appropriate supportive technologies.





FFFF. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




and Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)

A minimum of 75% Attendance is required to be maintained by a student

to be qualified for taking up the End Semester examination. The allowance

of 25% includes all types of leaves including medical leaves.

Make up Assignments

(Formative)

Students who miss a class will have to report to the teacher about the








Activity Assignment

(Formative)






awarded.

Syllabus

Concept of Commercial Banking: Scheduled and non-scheduled Commercial Bank, Recent Trends in marketing of

commercial Banks in India. Credit Creation And Control – Bank Lending Policies and Govt. priorities – Social Sector,

Private Sector, Industrial Sector etc., Types and Form of Bank Advances. Collateral requirements. Control of

credit – Repo, reverse repo, open market operation, Money Market& NPA. New Innovation &Products in Assets

&Liabilities. Credit Appraisals – Eligibilities &Monitoring. Recent Developments in Monetary Policy. Role of RB

Text Books

T1. Money, Banking and International Trade, T.N. Hajela, Ane Books Pvt. Ltd.

T2. Nagpal P., Origin of Commercial Banking, Cyber Tech, Publication.

Reference Books

R1. Management of Banking and Financial Services, Suresh and Justin Paul, Pearson Education, New Delhi.

R2. Kapoor G.P., Commercial Banking; Aph Publication corporation.

R3. Financial Institutions and Markets: Structure, Growth and Innovations, L.M. Bhole, Tata Mc-Graw Hill Education

214

GGGG. Lecture Plan: Lec No Topics Session Outcome Mode of

Delivery

Corresponding

CO

Mode of

Assessing the

Outcome


Hand-out briefing



and understand


Lecture NA NA

2,3,4 Introduction of Banking Introduction;

definition of banking,

commercial bank and

functions of banking.

Lecture , PPT 1668.1 In Class Quiz

5,6, Structure of Banking in

India

Scheduled and non

Scheduled banks in

India. Features of

banks.

Lecture, PPT 1668.2&3 In Class Quiz

End Term

7,8 Credit Creation Credit Creation: what

is credit? Do bank

really create credit?

Process of credit

creation.


End Term

9,10,11, Credit Banking Process of credit

creation; limitation on

the power of Banks to

Create Credit; Utility

of Modern Banking;

Interactive

Discussion,

PPT


End Term

12,13. Commercial Banking and

Indian Economy

Role of Commercial

Bank in a Developing

Economy. Credit

Control: introduction

and objectives of

Credit Control

Lecture, PPT 1668.5 Class Quiz

Mid Term I

End Term

14,15,16, Credit Control Methods of Credit

Control- Repo,

reverse repo, open

market operation;

Bank Lending Policies

Lecture PPT 1668.5 Class Quiz

Mid Term 1

End term

17,18, Various sector of

Government

Government

priorities- Social

Sector, Private Sector,

Industrial Sector.

Interactive

Discussion,

Lecture


Class Quiz

Mid Term 1

End Term

19, 20,

21,22

Money market; NPA What is Money

Market; instruments

of money market.

What is NPA; How

does bank define a

NPA


Mid Term II

End Term

23,24,25 Credit Appraisals-

Eligibilities and Monitoring

Methods of appraising

credit and process of

monitoring


Mid Term II

End Term

26,27,28 Monetary policy Monetary Policy:

Introduction, what is

Monetary Policy,


End Term

215

Objectives of

Monetary Policy.

29, 30, Various aspects of

Monetary policy

Monetary policy

during Depression

and Inflation.

Lecture,

Discussion

1668.8 Class Quiz

End Term

31,32 New Innovation and

Product in Assets and

Liabilities.

Recent development

of product of bank in

market


End Term

33,34,35,36

RBI RBI: Introduction,

Management of RBI,

Organisational Set-up

of RBI, Objectives of

RBI. Functions of RBI;

Central Banking

functions; Ordinary

Banking Functions and

Miscellaneous

Functions


End Term

37, 38 Conclusion and Course

Summarization

NA NA NA

216


CO

STATEMENT

CORRELATION

WITH PROGRAM

OUTCOMES

CORRELATION

WITH PROGRAM

SPECIFIC

OUTCOMES

P

O

1

P

O

2

P

O

3

P

O

4

P

O

5

P

O

6

P

O

7

PS

O

1

PS

O

2

PS

O

3

PS

O4

1668.1 Understand the theory and concepts of

Commercial Banking.

2

1668.2 Will assess the functioning of Commercial Banks,

Scheduled banks and Non Scheduled banks in

India.

2

2

2

1668.3 Can interpret how marketing strategies are

helping commercial bank to introduce their

product in market.

2

1668.4 Will be able to analyze process of credit creation

and credit control with limitation in commercial

banks.

2

1668.5 Will be able to understand

Money Market and NPA & ALM

and procedure of Credit

Appraisal by which they will be

able to develop a skill set in them.

1668.6 Can recognize the functions of

RBI and Monetary policy of RBI

1

Low Correlation; 2. Moderate correlation; 3. Substantial Correlation

217

HHHH. Introduction: The course covers various aspects of consolidation of accounts and accounting treatment of

special entities like banking, insurance and electricity companies. The course also provides insight into the harmonization

of Indian accounting practices with IFRS.

IIII. Course Objectives: At the end of the course, students will be able to

[1669.1]. Understand the concept of consolidation of accounts and interpreting the Consolidated Financial Statements to

deduce information for various stakeholders.

[1669.2]. Understanding the accounting treatment of special entities like Banking and Insurance Companies and analysing

the published reports to develop their skills for preparing such type of documents.

[1669.3]. Describe the concept of Double Accounts System and preparing the related accounting books in context of

Electricity Companies and interpreting the accounts.

[1669.4]. Understand the valuation methods of different assets like Inventory, Shares and Goodwill in context of corporate

entities and apply the methods in solving real business situations.

[1669.5]. Describe the relevance of Emerging Accounting Branches in context of current environmental and social issues.

[1669.6]. Explain the convergence status of Indian Accounting standards with IFRS and interpreting the resulting effects on

the reporting norms.

JJJJ. Program Outcomes and Program Specific Outcomes






technology.







development



Course Hand-out

Advance Accounting| CM1669 | 3 Credits | 3 0 0 3

Session: Jan 19 – May 19 | Faculty: Dr Nupur Ojha/ Class: B.Com (VI Semester)

218








KKKK. Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

Syllabus:- Consolidated Accounts of Holding and Group Companies. Preparation of Final Accounts of banking

Companies and Insurance Companies. Preparation of Final Accounts of Electricity Companies and Double Accounts

System. Valuation of Assets: Inventories, Goodwill, Shares and Business Corporate Social Accounting and

Environmental Accounting. Value Added Statement, Economic Value Added (EVA) Statement, Human Resource

Accounting. Harmonization in Accounting and Reporting: International Accounting Standards Committee &

International Accounting Standard Board (IASB), Obstacles in Harmonization, Introduction of IFRS & IAS.

Text Books

T1. Corporate Accounting, Mukerjee and Hanif, Mc Graw Hill

T2. Corporate Accounting, Rajasekaran and Gupta, Pearson

Reference Books

R1. Corporate Accounting, T Joseph, Tata Mc Graw Hill

R2. Fundamentals of Corporate Accounting, Ashok Sehgal, Taxmann

219

Lecture Plan:


Delivery

Corresponding

CO

Mode of

Assessing the

Outcome


Hand-out briefing

To acquaint the

students with the


the expected course

outcomes.

Lecture NA NA

2 Holding and Subsidiary

Companies

Describe the concept

and legal provisions

regarding Holding and

Subsidiary companies.

Lecture 1669.1 Quiz

Mid Term I

3,4,5 Consolidated Financial

Statements

Explaining various

accounting treatments

regrading Goodwill,

capital reserve, pre

and post-acquisition

profits

Lecture

Tutorial

1669.1 Worksheet

Mid Term I

End Term

6 Valuation of Goodwill Explain the

components and

methods of valuing

Goodwill


End Term

7,8,9 Methods of Goodwill

Valuation

Explaining the usage of

various methods for

Goodwill Valuation

and the related

adjustments

Lecture

Tutorial

1669.4 Mid Term I

End Term

Home Assignment

10 Valuation of Shares Explain the meaning

and scope of Share

valuation


End Term

11,12,13 Methods of Share Valuation Explain the methods of

share valuation and the

related adjustments

Lecture

Tutorial

1669.4 Mid Term I

End Term

Home Assignment

14 Inventory Valuation Explain the meaning

and importance of

Inventory Valuation


End Term

15,16 Inventory Valuation

Methods

Explain the various

methods used for

Inventory Valuation

and the related ledger

preparation

Tutorial 1669.4 Mid Term II

End Term

Home Assignment

17 Final Accounts: Banking

Companies

Explain the Principal

Books of Accounts and

System of Bank

Accounting

Lecture

Presentation

1669.2 Mid Term II

End Term

Quiz

18,19 Preparation of Final

Accounts of Banking

Companies

Explain the

adjustments regarding

preparation of Final

Accounts of Banking

Companies

Lecture

Tutorial

1669.2 Worksheet

Mid Term II

End Term

20 Final Accounts: Insurance

Companies

Explain the IRDA

regulations and Books

of Accounts of

Insurance companies


End Term

Quiz

220


Accounts of Insurance

Companies

Explain the

adjustments regarding


Accounts of Insurance

Companies

Lecture

Tutorial

1669.2 Worksheet

Mid Term II

End Term

23 Double Entry System Explain the relevance

and mechanism of

Double Entry System

of Accounting


Home Assignment

24 Final Accounts: Electricity

Companies

Explaining the

accounts prepared by

Electricity Companies


Quiz


Accounts of Electricity

Companies

Explain the


Accounts of Electricity

companies and the

related adjustments

Lecture

Tutorial

1669.3 Worksheet

End Term

27 Business Corporate Social

Accounting

Explain the relevance

of Corporate Social

Accounting and the

process

Lecture

Presentation


End Term

28 Environmental

Accounting

Explain the importance

and process of

Environmental

accounting


End Term

29 Human Resource

Accounting

Explain the significance

and rational of Human

resource accounting


End Term

30 Value Added Statement Explain the meaning

and purpose and value

added statements

Presentation 1669.5 End Term

31 Economic Value Added Discuss the purpose of

EVA and the process


End Term

32 Harmonization of

Accounting and Reporting

Discuss the role of

IASC and IASB

Lecture

Discussion

1669.6 Quiz

End Term

33 Harmonization of

Accounting and Reporting

Obstacles in

Harmonization

Discussion 1669.6 End Term

34 IAS and IFRS Introduction and

Scope


End Term

35 IAS and IFRS Comparison and

Contrast


End Term

36 Conclusion and Course

Summarization

NA NA NA

221

LLLL. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT


OUTCOMES

CORRELATION WITH

PROGRAM SPECIFIC

OUTCOMES

PO

1

PO

2

PO

3

PO

4

PO

5

PO

6

PO

7

PSO

1

PSO

2

PSO

3

PSO 4

CM1669.1 Understand the concept of

consolidation of accounts and

interpreting the Consolidated

Financial Statements to deduce

information for various

stakeholders

1 1 3 2 1

CM1669.2 Understanding the accounting

treatment of special entities like

Banking and Insurance Companies

and analysing the published reports

to develop their skills for preparing

such type of documents.

1 2 2 2 2

CM1669.3 Describe the concept of Double

Accounts System and preparing the

related accounting books in

context of Electricity Companies

and interpreting the accounts

1 1 2 3 2

CM1669.4 Understand the valuation methods

of different assets like Inventory,

Shares and Goodwill in context of

corporate entities and apply the

methods in solving real business

situations

2 2 2 3 1

CM1669.5 Describe the relevance of Emerging

Accounting Branches in context of

current environmental and social

issues

1 3 2

CM1669.6 Explain the convergence status of

Indian Accounting standards with

IFRS and interpreting the resulting

effects on the reporting norms

2 1 2 2 1


222

Introduction: Auditing of cost records and management accounting practices is of paramount significance as it authenticates

and validates the cost and management accounting processes and systems being followed by large companies. The course

provides insight to the students into the relevance and scope of auditing practices.


[1670.1]. Describe the scope, importance and features of cost and management audit.

[1670.2]. State the Qualifications, powers, duties, responsibilities of cost auditor as per The Companies Act, 1956 and the

underlying relationship between Financial, Cost and Internal Auditor.

[1670.3]. Describe the contents of Cost Audit Report under Sec.233 (b) of The Companies Act, 1956.

[1670.4]. Analyse the significance of Management Audit in specific areas like purchasing, manufacturing, selling and

distribution, personal policies, management decisions etc. to develop a skill into them.

[1670.5]. Describe the Audit process of Public Sector Companies by Audit boards.

[1670.6]. Explain the requirements of Audit under sec.227 (4A) of The Companies Act, 1956.







technology.







development.



Course Hand-out

Cost and Management Audit| CM1670 | 3 Credits | 3 0 0 3

Session: Jan’ 19 – May’ 19 | Faculty: Dr Nupur Ojha/ Class: B.Com (VI Sem)

223








Assessment Plan:


Internal Assessment

(Summative)

Sessional Exam I 20




Averaged)

10

End Term Exam

(Summative)

End Term Exam 50

Total 100

Attendance

(Formative)




Make up Assignments

(Formative)








Activity Assignment

(Formative)





will be awarded.

Syllabus

Cost Audit: Nature, Objectives & Scope, cost audit leading to other services, Cost Audit and Financial Audit. Cost

Auditor Qualification, Appointments & engagement, Rights, Duties and responsibilities – Professional and legal – under

companies Act 1956, relationship between statutory financial auditor, cost auditor and internal auditor. Cost Audit

Report. Concept of management audit, nature & Purpose, management audit Program specific areas audit involving

internal control, purchasing operations, manufacturing operations, selling & distribution of policies, personal policies,

Appraisal of management decisions. Special Audit, problems of banks, performance / efficiency audit of companies. Audit

of Public sector companies by Audit Boards Comprising a spectrum of professional discipline. Requirement of Audit

under sec. 227 (4A) of companies Act 1956. The cost Audit Reports: contents of reports as per cost Audit records Rules

u/s 233 (b) of companies Act 1956, review of cost audit reports by Government.

224

MMMM. Text Books

T1. Cost and Management Audit, Chowdhury Dutta and Dhruba, New Central Book Agency

T2. Cost and Management Audit, Mohd Asthaf Anathan, Book Corporation

Reference Books

R1. Management Audit, N.P. Agarwal and Sonia Agarwal, RBSA Publishers

R2. Management Audit and Cost Audit, D Choudhary, New Central Book Agency

225

NNNN. Lecture Plan:

Lect. No Topics Session Outcome Mode of

Delivery

Corresponding

CO

Mode of

Assessing the

Outcome

1 Introduction and Course Hand-

out briefing

To acquaint the

students with the


the expected course

outcomes.

Lecture NA NA

2,3 Cost Audit – Introduction and

Relevance

Explain the nature,

objectives and scope

of cost audit


End Term

4 Cost Audit and Financial Audit Explain in detail the

relationship between

financial and cost

audit


Mid Term I

5,6 Cost Auditor: Qualifications

and Appointment

Explains the

qualifications and

appointment

procedure

prescribed by The

Companies Act,1956


End Term

7,8 Cost Auditor: Rights, Duties

and Responsibilities

Explain the various

professional and

legal rights,

responsibilities and

duties of Cost

auditor under The

Companies Act,1956


End Term

Presentation

9,10 Relationship between Cost,

Financial and Internal Auditor

Explain the nature of

relationship that

exists between cost,

financial and internal

auditor and their

respective roles in

audit process.

Presentation

Discussion


Mid Term I

End Term

11,12,13 Cost Audit Report Explain the contents

of Cost audit report

as per Cost Audit

(Record) Rules u/s

233 (b) of The

Companies Act,

1956 and

interpretation of the

contents

Lecture 1670.3 Oral Class Test

End term

14,15 Review of the Cost Audit

Report by Central Government

Describe the review

process of cost audit

report by central

government

Presentation 1670.3 Home Assignment

End Term

16,17 Interpretation of Cost Audit

Report

Understanding and

Interpreting

contents of Cost

Audit Report

Discussion

Interaction

1670.3 Class Test

18,19 Management Audit-

Introduction

Explain the nature,

purpose and

Lecture 1670.1 Mid Term 1I

End Term

226

objectives of

management audit

20,21,22 Management Audit in program

specific areas

Explain the relevance

of management audit

in various areas

involving internal

control like

purchasing,

manufacturing,

selling and

distribution,

management

decisions and

personal policies.

Lecture

Presentation


Mid Term II

End Term

23 Special Audit Explain nature of

special audit

problems of bank


24,25 Performance/Efficiency audit

of companies

Explain the purpose

and scope of

efficiency audit


End Term

26,27 Audit of Public Sector

Companies

Explain the meaning,

purpose and

objectives of audit in

public sector

companies

Presentation 1670.5 Mid Term II

End Term

28,29 Audit of Public Sector

Companies

Public sector

companies audit

process and

requirements

Lecture,

Activity

1670.5 Class Quiz

Mid Term II

End Term

30,31,32 Audit requirements under

Sec.227 (4A) of Companies

Act,1956

Narrate the various

requirements of

audit specified under

the act

Lecture

Discussion

1670.6 Mid Term II

End Term

33,34 Cost and Management Audit Industry Examples Case Study

35,36 Conclusion and Course

Summarization

NA NA NA

227

OOOO. Course Articulation Matrix: (Mapping of COs with POs)

CO

STATEMENT

CORRELATION WITH PROGRAM OUTCOMES CORRELATION

WITH PROGRAM

SPECIFIC

OUTCOMES

PO 1 PO 2 PO 3 PO

4

PO 5 PO

6

PO

7

PS

O

1

PS

O

2

PS

O

3

PS

O

4

1670.1 Describe the scope,

importance and features of cost

and management audit.

2 3

1670.2 State the Qualifications,

powers, duties, responsibilities

of cost auditor as per The

Companies Act, 1956 and the

underlying relationship

between Financial, Cost and

Internal Auditor.

1 1 2

1670.3 Describe the contents of Cost

Audit Report under Sec.233 (b)

of The Companies Act, 1956.

1 2 1

1670.4 Analyse the significance of

Management Audit in specific

areas like purchasing,

manufacturing, selling and

distribution, personal policies,

management decisions etc. to

develop a skill into them.

2 1 3 2

1670.5 Describe the Audit process of

Public Sector Companies by

Audit boards.

2 1 2

1670.6 Explain the requirements of

Audit under sec.227 (4A) of

The Companies Act, 1956

2 1 1


********************

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