Syllabus for
Bachelor of Commerce (Honours)
Academic Year  (2023)

Level of Knowledge – Conceptual

Introduction– Meaning of underwriting– Underwriting commission– Types of underwriting– Marked and Unmarked applications– Journal entries in the books of the company and underwriters– Calculation of underwriters liability.

Level of Knowledge - Conceptual

Meaning – Calculation of Profit with the help of Time – Sales – Weighted Ratio’s - Ascertainment of Profit or Loss Prior to incorporation; Problems relating to Profit and Loss statements and Statement of Balance Sheet based on sales ratios, time ratios and weighted ratios.

Level of Knowledge - Conceptual

Introduction - Meaning, Importance- Legal provision relating to Capital Reduction- steps in reconstruction - Accounting entries on Internal Reconstruction - Re-organization through Surrender of shares - Preparation of reconstructed Balance sheet.

Level of Knowledge - Conceptual

Meaning of Liquidation - Types of Liquidation - Preparation of Liquidators final statement under voluntary Winding up or Winding Up by the Court - Order of Payment - Liquidation Expenses - Liquidators Remuneration - Calculation of Preferential Creditors - Pro-Rata Payment – List of Contributors - Treatment of capital surplus - Return of capital to shareholders having the same capital rights but different paid-up capitals.

Level of Knowledge - Conceptual

Introduction – Definitions -  Business Combinations - Accounting procedure as per IndAS 103, Purchase consideration - Accounting Entries in the Books of the Acquirer  and acquiree company Reconstruction - Accounting Entries in the Books of the Transferor and Transferee company - Disclosure in Financial Statements.

Level of knowledge: Conceptual and Working

Human Resource Accounting: Need for HRA – Reasons for HRA – Development of HRA – Meaning (Concept) of HRA – Objectives of HRA – Valuation of Human Resources – Historical Cost Approach – Replacement Cost Approach – Opportunity Cost – Standard Cost approach – Present Value Approach – Recording and Disclosure in Financial Statements – Benefits of HRA –Limitations of HRA – Position of HRA in India (only theory).

 Social Responsibility Accounting: Social Responsibility of Business – Meaning of social accounting – Approaches to social accounting – Measurement of Social Cost benefit (only theory).

 Introduction to forensic accounting

Introduction – Meaning – Objectives – advantages and limitations - Methods and techniques (only theory) Inflation Accounting (Accounting for price level changes)

Introduction to inflation accounting– meaning– limitation of historical accounting – objective – advantages and limitations – methods of inflation accounting (only theory).

1.      Jain S.P. &Narang K.L (2019). Corporate Accounting.  New Delhi: Kalyani Publishers, REP/Edition

• Anil Kumar, Rajesh Kumar (2020). Corporate Accounting (5th ed). Mumbai: Himalayan Publishing House /Student Edition,
• M.C. Shukla, T.S. Grewal& S.C. Gupta (2020). Advanced Accountancy (13thed.) New Delhi:S. Chand & Company Ltd.
• R.L. Gupta & M. Radhaswamy (2020). Advanced Accountancy. New Delhi: Sultan Chand & Sons.
• Dr. Maheshwari S.N & Dr. Maheshwari S.K (2020). Advanced Accountancy Vol.1, Vol.- 2. New Delhi: Vikas Publishing House Pvt. Ltd
• Mukerjee & Hanif, Modern Accountancy (2020). New Delhi: Tata McGraw Hill. S.K. Paul, Accountancy, (2020). New Delhi: New Central Book Agency (P) Ltd.

Course Description:

This course provides the knowledge base for understanding and practicing of the computer applications in business. The primary objective is to help students in familiarizing and learning essential contrivances for steering business transactions through the various resources of information technology along with concept related contemporary case studies. The course provides thorough knowledge on various functions of business data processing using MS Excel software. It also acquaints students with knowledge relating to E-Commerce framework covering E-Marketing, E-Payment System, E-Commerce Security M-Commerce Applications etc. As a prerequisite, the students should be having a basic knowledge about computers, networks and information technology.

Level of Knowledge: Basic and Conceptual

Information  Systems:  Functions  of  IS  –Value  Chain,  Value  Web  -  Synergies,  Core

Competencies and Network-Based Strategies – IS Resources, Gartner’s Hype Cycle; Decision Making Process – Types of Decisions - Types of IS: TPS, DSS, ESS; Ethics in IS: Five Moral Dimensions of the Information Age – NORA – Ethical Analysis – Candidate Ethical Principles – Deskilling and Alienation, Telecommuting, E-Waste; Quality of Life and IS.

Case Study: ETM’s Re-Routing KSRTC.

Level of Knowledge: Basic and Conceptual

ERP Systems: Enterprise Systems, Enterprise Resource Planning Systems – Modules -

International Information Systems, Offshoring & Outsourcing – Implementation of ERP. SDLC: Meaning, Stages, Methodologies. IT Trends: Mobile Digital Platforms, Consumerization of IT, BYOD, Virtualization, Infonomics, Quantum Computing, Cloud Computing, Green Computing, Hadoop, Semantic Search, Social Search, Visual Search, SEO, Web 2.0, Web 3.0, IPV6, Future Web, NFC; Infodemics, Netiquettes, Surveillance, Antitrust Law, Data Privacy.

Case Study: EasyJet Flies High with Cloud Computing.

Level of Knowledge: Basic and Application Oriented

Concepts: Spreadsheets, Workbook, Cell Referencing, Cell Addressing. Primary Menus:

Clipboard, Font, Alignment, Number, Styles, Cells, Editing, Pivot Tables, Illustrations, Charts, Sparklines, Slicer, Proofing, Language, Comments, Changes, Macros Data Menu: Converting Text to Columns, Removing Duplicates, Data Validation, Consolidation, Grouping and Ungrouping, What-If Analysis: Data Table, Goal Seek, Scenario Manager.

Practical Exercises: Pivot Tables, Filters, Charts, Conditional Formatting, Macros, Data Table, Goal Seek, Scenario Manager.

YEAR; Lookup and Reference Functions: HLOOKUP, VLOOKUP, TRANSPOSE, GETPIVOTDATA, HYPERLINK.

Practical Exercises: Financial, Logical, Date & Time, Text, Lookup and Reference Functions. 

 Level of Knowledge: Basic and Conceptual

E-Commerce Concepts: Electronic Commerce – Mobile Commerce - Social E-Commerce and Wisdom of Crowds – Local Commerce – Conversational Commerce; B2C, B2B – Private Industrial Network, Net Marketplace, C2C; Business Models: E-Tailer – Market Creator – Content Provider – Community Provider – Portal – Service Provider; Revenue Models: Advertising Revenue Model – Sales Revenue Model – Subscription Revenue Model – Freemium Revenue Model – Transaction Fee Revenue Model – Affiliate Revenue Model; Electronic Data Interchange – Internet Protocols.

CASE STUDY: Business Model of Amazon India.

Level of Knowledge: Basic and Conceptual

Electronic Marketing: Behavioral Targeting – Native Advertising - Visitor Tracking – Website Personalization – DoubleClick Mechanism; E-Commerce Presence Map.

E-Commerce Security: Dimensions and Need for Security in E-Commerce – Threats: Malicious Code, Unwanted Programs, Phishing and Identity Theft, Hacking and Cyber Vandalism, Credit Card Frauds, Spoofing and Spamming, DOS, Sniffing, Insider Attacks. Measures: Public Key Infrastructure, DSC, SSL, Biometric Measures, Firewalls, VPN.

 CASE STUDY: Paytm Cashing on Demonetization Essential Reading

Course Description

This paper is offered as a core paper in the third semester. It develops and creates cost consciousness among the students and prepares students for careers in the areas of costing. Students will be aware of various aspects of cost, cost classification and also decision-making skills in terms of cost benefit and profit. As a prerequisite, students should have a basic knowledge about the concepts relating to cost, costing, and cost accounting.

Level of Knowledge: Conceptual and Analytical

Meaning, objectives and advantages of cost accounting; Difference between cost accounting and financial accounting; Cost concepts and classifications; Elements of cost; Installation of a Costing system; Format of Cost Sheet - Tenders and Quotations (Problems on above).

Level of Knowledge: Conceptual and Analytical            

(a)   Materials: Material/inventory control techniques. Accounting and control of purchases, storage and issue of materials. Materials Stock Level, Methods of pricing of materials issues — FIFO, LIFO, Simple and Weighted Average methods.

(b)   Labour: Accounting and Control of labour cost; timekeeping and time booking. Concept and treatment of idle time, over time, labour turnover and fringe benefits. Methods of wage payment and Incentive schemes- Halsey and Rowan.

Level of Knowledge: Conceptual and Analytical

Collections and Classification of Overheads - Allocation & Apportionment – Primary Distribution - Secondary Distribution - Reapportionment of Service Department Costs to Production Departments (Simultaneous Equation Method); absorption of Overheads and Computation of Machine Hour Rate.

Level of Knowledge: Conceptual and Analytical

(a)   Job and Batch Costing - Meaning - Features of Job Costing - Types of Job Costing - Preparation of Job Cost Sheet - Batch Costing – Meaning - Its Application

(b)   Contract Costing -  Definition - Difference between Job Costing and Contract Costing - Contract Ledger - Ascertainment of Profit/Loss on Contract – Work In Progress and Balance Sheet - Cost Plus and Estimated Contracts

Level of Knowledge: Conceptual and Analytical

(a)   Process Costing - Normal Loss - Abnormal Loss/gain - (Including Inter-Process Profit and Equivalent Production) Preparation of Process Accounts and Joint and By-Products (Theory Only).

(b)   Operating Costing – Concept - Features - Performa of Operating Costing and Problems on Transport Costing Only

Level of Knowledge: Conceptual and Analytical

Target Costing, Life cycle Costing, Activity based Costing (including simple problems), Transfer pricing and Throughput Accounting – Theory of Constraint.

2.        Arora M. N.(2016).Methods and Techniques of  Cost Accounting(4th ed.). India:Himalaya Publishing House.

2.       Banerjee, B. (2012). Cost Accounting Theory and Practices (12th ed.). PHI Learning Pvt Ltd

3.       Narang, J. &. (2012). Advanced Cost Accounting. Delhi: Kalyani Publishing House

4.       S.N.Maheshwari. (2014)Advanced Cost Accounting . New Delhi: Sultan Chand Publishing House.

Introduction, meaning of management, definition of management, functions of management, levels of management. Importance of management, managerial roles and skills, difference between  administration and management. Mintzberg Managerial Roles, Styles of Management – American, Japanese, European and Indian, McKinsey’s 7S Approach, Self-Management. Changing context of management. Social Responsibilities of Business

Early history, classical school of management (Scientific Management, Administrative Management, Bureaucratic Management) behavioural school (Human Relations, Behavioural Science), quantitative approaches to management (Management Science, Operations, Management Information System), Systems school of thought; and Contingency school. Critical appraisal of various schools of management thoughts, Present day shifts in focus in management thoughts.

Planning - meaning, definition, characteristics, objectives, need and importance of planning, types / hierarchy of plans, steps in the process of planning, advantages of planning, limitations of planning, obstacles in planning, essentials of a good plan. Management by Objectives, Management by Exception, SWOT Analysis. Decision making - meaning, definition, characteristics of decision making, principles of decision-making, process of decision making, types of decisions – programmed and non-programmed, decision making styles, characteristics of good / effective decisions.

Meaning, definition, functions of organisation, organisational design, organisational structure (Line, Staff, Functional Authority relationships, Virtual Organisation), approaches to organisational structure, departmentalisation, delegation and decentralization, - HR planning, recruitment, selection, placement, performance appraisal, training and HR development, recent trends in HR management. Concept of staffing, staffing process.

Leadership - meaning, definition, need or importance of leadership, leader v/s manager, theories of leadership (Traditional: Trait, Group and Exchange, Behavioral: Ohio state, Managerial grid, leader-participation model, Contingency: Fiedler’s Contingency theory, Path-goal theory, Modern: Charismatic, Transformational), leadership styles (Laissez-faire, Autocratic, Democratic, Participative), Universal leadership skills in common. Building trust as an essence of leadership.  Motivation, meaning, definition, types of motives, theories of motivation (Content theories - Maslow’s need hierarchy theory, Herzberg’s two factor theory, ERG theory, Process theories

– Vroom’s expectancy theory, Porter Lawler theory, Contemporary theories – Equity theory, Carrot and Stick approach, Other theories - Theory X, Theory Y, and Theory Z. Contemporary issues in motivation

Rise of global business eco-systems, managing diverse business markets, virtual workspace, corporate innovations, Six Sigma, total quality management, talent management, knowledge management, recent paradigm shifts / trends in business strategies and management practices.

Course Description:

The paper is offered to provide wide knowledge of the financial system and services available in India. It also equips students with a sound understanding of the Financial Markets. As a prerequisite, students should be familiar with the conceptual understanding of the financial system in the economy. It helps to learn different financial services and products. The students will also learn how the financial system works and the innovative products and services offered by them.

Level of Knowledge: Basic and Conceptual

Financial System, Financial Assets, Financial Intermediaries, Financial Markets, Classification, Components of Financial Market, Formal and Informal Financial Sectors, Financial Instruments, Multiplicity of Financial Instruments, New Financial Instruments. Key Elements of well-functioning Financial System, Financial Sector Reforms: Narasimham Committee Report 1991and 1998. Indicators of Financial Development.

Level of Knowledge: Basic and Conceptual

Definition, Money Market and Capital Market and their Features, Objectives, Features of a Developed Money Market, Importance of Money Market, Composition of Money Market, Money Market Instruments, Structure of Indian Money Market, Features of Indian Money Market, Call Money Market, Recent Developments, the role of RBI and Commercial Banks in the Indian Money market - The Impact of credit policy of RBI on financial markets, Inflation index, WPI & CPI

Level of Knowledge: Basic and Conceptual

Capital markets- meaning; Classification of the capital market; growth of stock exchange, stockbrokers, functions of the stock exchange, Margin trading, Forward trading, Sensex, Nifty, OTCEI (over the counter exchange of India), Depositories, SEBI as capital market regulator - Objectives, Functions, Powers, Organization, SEBI and government, SEBI guidelines on primary markets, secondary markets, book building, buyback of shares. Derivatives in India- Introduction to Financial and Commodity Derivatives.

Level of Knowledge: Conceptual

Meaning-features of financial services-Classification-scope-Fund-Based Activities-Non-fund- based Activities- Modern Activities -Sources of Revenue- causes of Financial Innovation – Financial Services and promotions of Industries – Innovation in finance – Fintech – Insuretech – Regtech - Regulatory Sandbox of RBI and IRDAI - Treds Platform- Distributed Ledger Technology/Artificial Intelligence in financial service – Automated wealth management/Robo- advisors - Challenges Facing the Financial Service sector-Present Scenario. 

Level of Knowledge: Conceptual

Concept - Meaning-Features- Activities of VC Funds- Scope of Venture capital - Importance- Origin-Initiative in India - Venture capital Guidelines - Methods of Venture Financing - Factoring-Meaning - Modus operandi-Terms and conditions-Functions-Types of factoring- Factoring vs Discounting - Cost of factoring-Benefits – Factoring in India-International Factoring. Securitisation of Debt. Credit Rating in India. Credit Rating agencies in India.

1. Gordon & Natarajan. (2016), Financial Markets And Services, Himalaya Publishing House. India

•  Shashi K. Gupta & Nisha Agarwal. (2015). Financial Services. Kalyani Publishing. India
• M Y Khan (2017).  Financial services. India:  Tata McGraw-Hill Education India

Course Description

Public policies essentially capture the intentions of the government. Without a policy there can be no governance. To govern there must be a set of guidelines. Policies provide those guidelines.Policiesenablethepublictomeasuretheachievementsofthegovernment.If there is a public policy, it can be critiqued and government can be pulled up for not implementing its policies. A policy document lists out the intentions or objectives of the government for a particular department. Policies on important subjects like Health, Education Forests and Environment etc., are important areas of study. Policy enunciation should become a major public demand in a democratic society. Public Policy in other words is an action statement of a government.

Introduction to Public Policy: Meaning, definitions and fundamental concepts; classification of public policy; nature, scope and significance. Approaches to Public Policy: Major Theories and Perspectives

Public Policy formulation; Role of different actors and challenges, Policy Analysis Public Policy Implementation; approaches, actors and challenges Public Policy Evaluation: Types, barriers and evaluating agencies Role of local, regional, national and global factors in the public policy process Globalisation and public policy

Environment Policy: Environmental Issues, Environmental Pollution, Constitutional and legal safeguards, Environment administration, Judicial Responses, Civil society and environment preservation in India. Health Policy: Features, Health Policy in colonial India, Bhore Committee Report, National Health Policy in Neoliberal phase, National Health Rural and Urban Mission Case Study on the environment and health policy

Population Policy: Effects of population explosion, Progression, National Population Policy. Education Policy: Evolution of education system, Constitutional Vision, Educational administration, New Education Policy Education commissions and committees, Right to education, Issues and challenges before Indian Education Welfare Policies-Women Empowerment (Self Help Group movement), MGNREGA, National Food Security Act

Case Studies on education and welfare policies

Essence, determinants and consequences of Ethics in-human actions; dimensions of ethics; ethics - in private and public relationships. Ethical Concerns and Dilemmas in governance Aptitude and foundational values for Civil Service: integrity, impartiality and non-partisanship, objectivity, dedication to public service, empathy, tolerance and compassion towards the weaker- sections Probity in Governance: Concept of public service, Right to Information, Codes of Ethics, Codes of Conduct, Citizen’s Charters, Work culture, Quality of service delivery, Utilization of public funds, challenges of corruption Case Studies ethics in public policy

 2.       Public Policy, An Introduction to Theory and Practice of policy analysis by-Wayne Parsons

 3.       Public Policy making in India by V. Ayyar Upadhyay, R. (2019). Ethics, Integrity, and Aptitude in Governance (First ed.). SAGE Publications Pvt. Ltd

 4.       Kumar, N. (2020). Lexicon for Ethics, Integrity & Aptitude - 6th Paper Edition. Chronicle books.

 5.       Rumki Basu: Democracy and Public Policy in the Post Covid world (Routledge)

 6.       Ethics in Governance: Innovations, Issues and Instrumentalities By Ramesh K Ed Arora. Book Details: Publisher Rawat Publications, Jaipur

 7.       Reddy, N. K., & Ajmera, S. (2015). Ethics, Integrity and Aptitude. McGraw-Hill Education.

 8.       Sheeran, P. J. (1993). Ethics in public administration: A philosophical approach. Greenwood

 9.       Publishing Group.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

Graphic Designing will enable students to develop advertisements, logos and other digital entities for creating brand equity for assortment of products, services and organizations.

Digital Marketing – Digital Branding – Importance of Designs, Logos, Mascots and other Digital Entities in Marketing & Branding - Basic Concepts of Designing, Design principles, Basics of design elements, Typography, Color theory, Introduction to Graphics, Introduction to Photoshop, Bitmap and Vector Images, Understanding Image Size and Resolution

Introduction to Tools, Environment, layout of Photoshop, Design layout setup, color, resolution setting, using basic marquee, selection tools Usage of lasso tools, Using brushes, using and filling colors, layers Using text tool, Free transform tool.

Modifying Image Size, Resolution, Marquee, Lasso, Magic Wand, Selection Tools, Selecting, Saving, Crop tool, Coping Selection and Image, Grid and Guide Options. Masks, Channel, Painting and editing. Working with quick masks, Painting (Brush and its effects), Blending Modes, Color palettes, Editing (Background, Color, Touchup, Cleanup), Gradient tools, layer blending modes, all types of text tools, shape tools

The layer Palette, Changing and controlling layer order, Editing layers, Adjustment layers, Layer Effects Filters, Actions, Automation, Extract, Filter Gallery, Liquefy, Pattern making, vanishing point, Built in Bitmap Filters, 3rd party Plug-ins, Using predefined Actions, Creating and Recording Actions. Using built in automation. Learning Filter effects, managing the files with layers and layer effects, plugins Manipulation tools, Image control options, HUE, Levels, brightness control Using images, modifying, changing color

Creating product Packaging designs, CD cover, Book and magazine front cover, Envelope, Visiting card, Color correction and color channel management, Design automation theory and Practical’s Samples and demos, guidelines for freelance work, website links, resource sharing

Adobe Photoshop CC – Classroom in a Book, Adobe system incorporation, Adobe Press, 2017

E-Books:

 1. ptgmedia.pearsoncmg.com/images/9780134665351/.../9780134665351.pdf

The paper deals in detail with the major commercial laws of the country. It aims at providing knowledge of the business laws applicable in India and the framework within which business houses are expected to function. As a prerequisite, students should be having a basic knowledge about concepts relating to laws and its amendments.

Course Objectives:

●        To give an understanding about the concept of Law and different aspects of Transfer of Property.

●        To explain the Constitutional framework in relation to Right to education, policies and other provisions relating to the same.

●        To explain the Constitutional framework in relation to Right to information, policies and other provisions relating to the same.

●        To give an over-view of law relating to domestic violence.

●        To give an understanding to the students about the IPR.

●        To give an understanding to the students about the Cyber security and IT Act.

Law and its origin – common law, equity law, statute law –stamping and registration requirements as to transfer of    property – place of registration- effects

Understanding elementary education-National Policy on Education,-importance of free and compulsory education for children between 6 and 14 -provisions for a non-admitted child to be admitted to an age appropriate class.- specifies the duties and responsibilities of appropriate Governments, local authority and parents in providing free and compulsory education-lays down the norms and standards relating inter alia to pupil teacher ratios (PTR)-  prohibits (a) physical punishment and mental harassment; (b) screening procedures for admission of children; (c) capitation fee; (d) private tuition by teachers and (e) running of schools without recognition

General overview of the provision - Legislative framework including legislative restriction-official secret act - Indian evidence act - Act applicability state wise and exemption to the application of act in certain states (Jammu and Kashmir) - Act is binding on Constitutional authorities, including executive, legislature and judiciary; any institution or body established or constituted by an act of Parliament or a state legislature - how to file a RTI application - Scams brought to light.

Domestic Violence Act -2005

Domestic violence act 2005- definition of Terms-Domestic violence –protection officers –power and duties – shelter homes – medical facilities – service providers – procedures for obtaining orders and reliefs –Coverage of loss of earnings, medical expenses, loss or damage to property-Penalty and imprisonment provisions - service providers and medical facility for victims – government compensation- Prevention of sexual harassment Act.

Components of IPR (copyright, trademarks, patents, industrial design rights, trade dress, and in some jurisdictions trade secrets) - fashion law- integrated circuit layout design protection-plant variety protection-supplementary protection certificate - intellectual property system (balancing interests of innovators and the public interest ) - patent provides patent owners with protection - Patent owners may give 5 permission to, or license, other parties to use their inventions on mutually agreed terms.

How To Choose a Secure Password - Password Managers (The Key To Secure Passwords) - The Importance of Two-Factor AuthenticationMalware 101: What Is Malware?-Malware 101: How Do I Get Malware on My Computer? Part One–Ransomware- When Cybercriminals Hold Your Computer HostageHow To Avoid Identity Theft Online-What Happens When Your Identity Is Stolen?-Data Privacy and Ridesharing Apps-Online Dating and Protecting Your Privacy-How To Protect Yourself From Cybers talkers- data Breaches Aren't Going Away- What You Need To Know-Data Breach- The Best Defense is Vigilance-POS Malware Data Breaches and Why They Keep Happening-What To Do In The Event Of A Bank Breach- IT Act-Provisions-Penalty and Imprisonment. 

Book 2:Right To Education In India ,Author Praveen Jha, P. Geetha Rani

Book 3: Right To Information Act By S R Kaneja

Book 4:Protection Of Women From Domestic Violence Act By N.K. Acharya

Book 5:Intellectual Property Law By P.Narayanan

Book 6:Cyber Security By Sunil Belapure Nina Godbole

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description:

The course aims to develop students with Indian Sign Language  (ISL) skills. This course will enable the students to acquire skills in basic communications required for the deaf and hearing-impaired people.

Course Objectives:

1. To describe ways of catching attention, greet and respond to deaf people

2. To express simple actions, feelings, spell and Count

3. To develop skills to express visual features

4. To demonstrate ways to converse with Deaf people

5. To describe & demonstrate simple Indian Sign Language grammar

6. To develop a strong vocabulary base in ISL for basic communication

Greetings and introductions-Simple Adjectives relating to emotions and feelings, colours and shapes using pictures Pronouns, and Nouns: Household, college

[Explanation of pictures]  Basic direct communication and dialogues- Basic picture stories.

Verbs, Sentences- Kinship terms (Flowcharts) and Indexing- Body parts, Health and Ailments, Behaviour norms- English Manual Alphabet (two-handed), Numbers and Numerals- Food, Profession and Work terms, Money, Measures-Calendar items, Time, Directions-Short stories- Interrogatives.

Festivals -Social Life-Nature-Weather, Animals-Location- Place names-different Languages- Transportation

Simple Terms in Schools and Colleges- Legal system-Medical term-Basic Accounting Terminolgies-Financial markets- Banking System-Computer and Information Technology

·       Huddar, A. (2008).Language and Communication. DSE Manuals. Rehabilitation Council of India, New Delhi.

·      Lynas, W. (1994). Communication Options in the Education of Deaf Children. Whurr Publishers Ltd, London.

·       Moores, D. F. (1997). Educating the deaf, Houghton Nifflin Compan

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Students shall undertake 30 hours’ project work with any registered NGO across the country during summer vacation, at the end of the second semester. A project report in the prescribed format shall be submitted in the beginning of the third semester. Assessment will be based on evaluation of the report. The project carries two credits that will be included in the third semester marks card.

Tenure: 6 weeks

Evaluation: 50 marks.

*

 Report shall be evaluated for 50 marks

Ø  25 marks for PPT presentation & Viva Voce

Ø  25 marks for report.

Course Description

This is an introductory course that provides required knowledge about programming. The course covers problem solving techniques and logic building using tools like flowchart and algorithm.  This course also introduces the basic concepts of C programming language. Course includes a few exercises to make sure the student has not only gained the knowledge but can also apply and execute it.

Course Objectives​

This course will help the learner to

·       Understand the various number systems and their representation.

·       Analyze real life problem statements to enhance problem solving skills using flowchart and algorithm

·       Develop a program that is the foundation of any programming language

 Introduction, Basic block diagram and functions of various components of computer, Concept of Hardware and Software, Types of software, Compiler and Interpreter.

Basic Difference between Procedure Oriented Language and Object Oriented Language, Concepts of Machine level, Assembly level and High level programming, Flow charts and Algorithms.

Features of C language, structure of C program, comments, header files, data types, constants and variables, operators, expressions, evaluation of expressions, type conversion, precedence and associativity, I/O function.

Concept of array, One and Two dimensional arrays, declaration and initialization of arrays, String, String storage, Built-in string functions.

Simple statements, Decision making statements, Looping statements, Nesting of control structures, break and continue statement, goto statement.

2. Balagurusamy E., Programming in ANSI C, 6th Edition, Tata McGraw-Hill,2012.

3. Deitel H M and Deitel P J, C - How to Program, 5th Edition, Prentice-Hall, 2006.

The power of Excel goes beyond working with numbers and formulas. Automating the working of Excel is a much sought after skill for today’s smart working needs. The course is designed for any student who possesses working knowledge in MS Excel.

Course Objectives​

 This course will help the learner to

• Understand the various advanced formulas of Excel. 

• Analyze on macro recorder versus VBA.

• Develop a VBA program that is the foundation of any programming language

• Develop the real-world Macro/VBA projects from beginning to end.

Prerequisites

• Basic Excel Knowledge is a strict prerequisite for this course.

Templates, Efficiency, and Risk (Standard Deviation, Variance, and Coefficient of Variation), Data Validation; *Functions and Power functions, Array Formulae (Frequency Distribution, mode.mutt, mode.sngl), Tables, Advanced Range Names, What-if-analysis: Goal-seek, Data tables, and Scenario Manager; Data analysis ToolPak: Descriptive Statistics, Moving averages, Histogram, Covariance, correlation, and Regression analysis (only for projection); solver add- in. Problem Solving using Solver (optimal product mix, workforce scheduling, transportation, capital budgeting, financial planning), Integrating excel with other tools: MS word, outlook, PowerPoint, Access, Power BI.

Index and Match, Offset, Dynamic Charting, Database functions, Text functions, and Error functions: IfError, IsError, Aggregate, Circular Reference, Formula Auditing, Floating-Point Errors, Form Controls (Button, Combo, Check box, Spinner, List, Option), Visual Basic (only basic). Recording Macros, Absolute and relative macros, editing macros, Use of spinner buttons and command buttons; Sub Procedure, Function Procedure (creating New Functions); Working with Loops: Do_while loop, For_Next loop; Creating User Forms: Message Box, Input Box; If_Then_Else.

Conditional Formatting, Charts that Inspire (Waterfall, Column, Line, Combo, Thermometer, Scatter, Histogram) Slicers, Sparklines, Graphics Tricks and Techniques, Worksheet Automation using Macros: Absolute and relative macros, editing macros, Creating new functions using macros, Use of spinner buttons and command buttons.

Develop a macro - Recording The Macro - Examining The Macro - Saving Workbooks That Contain Macros - Format worksheets using macros - Perform calculations

1. Excel 2016 Power Programming with VBA, Michael Alexander, Dick Kusleika, Wiley. Financial Analysis and Modelling Using Excel and VBA, Chandan Sengupta, Second Edition, Wiley Student Edition.

1. MS Excel 2016, Data Analysis & Business Modelling, Wayne Winston, PHI.

Course Description

Entrepreneurship is not just about start-ups: it is a topic that is rapidly growing in importance in government policy and in the behavior of established firms. The course provides students with an understanding of the role and personality of the entrepreneur, and a range of skills aimed at successful planning of entrepreneurial ventures. Material covered includes fostering creativity and open-mindedness, knowledge acquisition and management, innovation systems, screening and evaluating new venture concepts, market evaluation and developing a marketing plan, legal Issues Including intellectual property, preparation of venture budgets, and raising finance. The major piece of assessment is the writing of a comprehensive business plan for a new venture.

Evolution, Characteristics, Nature, Types, Functions of Entrepreneur - Distinction between an Entrepreneur and a Manager, Concept, Growth of Entrepreneurship in India, Role of Entrepreneurship in Economic Development. Emerging trends of contemporary entrepreneurship, changing demands, unemployment, changing demographics, ease of entry in the informal sector.

Steps in the Entrepreneurial Process: Generating Ideas, Opportunity Identification, Business concepts, Resources (Financial, Physical and Human), Implementing and managing the venture, Harvesting the venture, Design Thinking, Systems Thinking, Agile thinking and Lean thinking, Incubation cell, Methods of brainstorming ideas, Registration of MSMEs , Benefits of MSME - (according to latest MSME Development Act).

Essentials of Business Ownership: Types of ventures, Risk and Benefits, Market Research (venture opportunity screening), Feasibility Analysis, Introduction to the Business Plan, Developing the Business Model for starting a new venture, E-Commerce and Growing the Venture: The Internet and its impact on venture development, Approaches to E-Commerce, Strategies for E-Commerce Success, The nature of international entrepreneurship and their importance.

Different sources of financing for start-ups, stages of financing involve in start-ups, advantages and disadvantages of the different sources of financing, mezzanine finance, Specific financial assistance from government and financial institutions to promote entrepreneurship, Venture Valuation Methods.

Course Description:

This paper is offered as a core paper in the fourth semester. It develops an understanding among the students towards corporate financial activities. It helps to study the role and responsibilities of finance manager, finance function, management of finance, accounting and financial information to management for decision making and will cover management of capital, working capital management and dividend policy. As a prerequisite, the students should be having basic knowledge about elementary concepts of finance.

Level of Knowledge: Conceptual

Meaning - scope and functions of Finance - Financial management – Nature, Characteristic, Functions, Scope & Process - Objectives of financial management – profit maximization - wealth maximization - Time value of money - present value of money – concepts- practical problems (using MS excel also).

Level of Knowledge: Analytical

Sources of financing - capital structure - Factors determining capital structure - liquidity and capital structure - profitability and capital structure - Calculation of E.P.S - Concepts of leverages - operating leverages - financial leverages - combined leverages.

Long term and short term investment decisions - capital budgeting - importance – procedure

- Factors Determining Capital Budgeting - Steps in Capital Budgeting - Methods of capital budgeting - payback period: Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Accounting rate of return - Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Net present value & profitability index - Meaning,

Avantages & Disadvantages – It’s Applicability (Problems) - Internal rate of return - Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Problems in capital budgeting

Level of Knowledge: Analytical

Internal Meaning - concept of working capital, need for working capital - types of working capital - Factors affecting working capital - adequacy of working capital - Sources of Working Capital, Management of working capital –Principles of Working Capital - working capital cycle - working capital estimation and calculation

Level of Knowledge: Analytical

Meaning of cash - motives for holding cash - Objectives of cash - management of cash, Meaning of receivables - Meaning of receivables management, purpose of receivables management - Cost of maintaining receivables - Factors affecting - Policies for managing receivables - Factoring services

Level of Knowledge: Conceptual

Dividend decision and valuation of firm - Relevance of dividend policy - Walter model - Gorden model Residual theory of dividend policy - Modigliani and Miller theory (only theoretical concepts) - Dividend policy retained earning - Dividend payout ratio - Stability of dividend - Forms of dividend

1.      R. K Sharma, Shashi .K Gupta ;(2012) Financial Management.New  Delhi: Kalyani Publishers.

• Khan, M.Y. & Jain, PK(2010) Financial Management. New Delhi: Tata McGraw Hill Publishing Co. Ltd.
• Chandra, Prasanna, (2009) Financial Management. New Delhi: Tata McGraw Hill Publishing co. Ltd.
• Kulkarni, P.V.(2011) Financial Management. Bombay: Himalaya Publishing House
• Maheshwari, S.N. (2012) Principles of Financial management. Delhi: Sultan

Course Description

This paper aims to develop conceptual knowledge on the overview of marketing and understanding on Segmentation, Targeting and positioning approach. Importance of branding is to familiarize concepts of developing a brand as these days’ marketers feel the need to strongly position their brands in the mind of the consumers. The course also aims to provide better understanding on how marketing communication plays an important role in business. Rapid transformation in communication & information technology and need for higher level of customer orientation have made sales and distribution management extremely important which can be understood in par with marketing concept. Using real-world applications in the marketing domain, this course will help the student community to understand the tools and strategies used to make data-driven decisions for smooth marketing function.

Level of Knowledge: Basic 

Defining Marketing in 21st Century – Importance – Scope – Marketing Mix. Issues and challenges in marketing in India-marketing for social cause. Building customer satisfaction, value, loyalty, retention.

Marketing strategy-types.Levels of Market Segmentation – Segmenting Consumer Markets – Bases for Segmenting Business Markets – Market Targeting – Case Study. Role & Scope of Brands – Brand Equity – Devising a Branding Strategy – Brand Positioning – Developing & Communicating a Positioning Strategy – Writing Positioning Statement – Differentiation Strategies – Case Study. Value position and USP.

Salesmanship: Meaning, Definition, Characteristics, Concept, Kinds, Nature, Evolution, and Psychology in Selling, Functions and Importance.Service Marketing Applications in Marketing of Financial Services- Need and scope - Regulating frame work of financial services Marketing of hospitality hospital, tourism and the regulatory frame work.

Marketing communication process-Promotional tools-factors in setting marketing communication  mix-measuring  communication  results-AIDA-DAGMAR.Integrated Marketing Communications (IMC).Ethics and social responsibility in IMC campaigns.

Introduction-Meaning of Marketing Research- Characteristics-Types-scope- Marketing Research process-Mystery marketing an overview. Introduction to Big data-Content marketing communities-Conversion rate optimization-Internet of Things (IoT) marketing applications-Mobile marketing-Paid search marketing- e commerce.

Marketing Analytics as an enabler of Marketing Strategy- Pricing and Revenue Management- Point-of-sale Data- Assortment Optimization- shelf-space optimization- Market Basket Analysis- Marketing Budget  Optimization  across  Channels-  Future  of  Marketing Analytics.

1.  Kotler, P. and Keller, K. (2012).Marketing management.Boston, Mass.: Prentice Hall/Pearson.
2. Clow, K., &Baack, D. (2012).Cases in marketing management.Thousand Oaks, Calif.: SAGE.

Course Description

This course introduces the students to basic Concepts of banking - its various segments- functioning- activities and regulations. It also introduces the student to the basic principles of insurance- types of insurance and its legal framework in India. Through this course the student gets an understanding of both the sectors and learns to appreciate the importance of these sectors in the growth of the Economy.

Level of Knowledge: Conceptual

Origin of banking: Definition –Development of Banking in India- banker and customer relationship - General and special types of customers - Types of deposits - Deposit Accounts Opening Operations and Closure of Fixed Deposit Account - Recurring Account - Savings Account -Current Account - Deposit Schemes for NRIs - Types of banks - Commercial Banks- Origin and growth of commercial banks in India - Functions of Commercial Banks - Cooperative Banks- Regional Rural Banks- Agriculture and Rural Development Banks - Development Banks and NBFCs - Financial Services offered by banks - Changing role of commercial banks – Objectives, Functions & Powers of RBI – Organization- Power of RBI to Issue Directions- Tools and Monetary Control.  

Level of Knowledge: Conceptual

Negotiable Instruments Act –Meaning-Characteristics- Types if NI- Cheques - Meaning - Precautions before honouring a cheque-Circumstances under which a cheque can be dishonoured – Crossing and endorsement - meaning- definitions- types and rules of crossing. Endorsement – Definition - Kinds of endorsement – Significance of endorsement – Paying Banker - Duties and Protection to paying banker- Collecting bankers – Duties - Statutory protection for holder in due course- Concept of negligence – Case Laws on Responsibility of Paying and Collecting Bank

Level of Knowledge: Conceptual

Types of Loans and Advances - Principles of Sound lending - Secured vs. Unsecured Advances - Advances against various securities – Priority Sector Lending – Regulatory Restrictions on Lending - Basel Norms I, II & III-Non-Performing Assets – SARFAESI Act- Banking Sector Reforms. Recent trends  Banking Ombudsman – Components and architecture of CBS  - Digital Banking - Meaning- Benefits- Home banking- Mobile banking- Virtual banking- Payment Banking-E-payments- ATM Card/Biometric card- Debit/Credit card- Smart card-Prepaid Instruments- NEFT- RTGS- ECS (credit/debit)- E-money- Electronic purse- Digital cash – Impact of IT on Banks- - Payment Banks-e-wallet – Risk Management in Banks

Level of Knowledge: Conceptual

Basic concept of risk- Types of business risk- Risk and return relationship - Assessment and transfer- Basic principles of utmost good faith- Indemnity-  Proximate cause- Subrogation and contribution, Mitigation of Loss –Insurance Terminology - Underwriting - Online Insurance -– Insurance Intermediaries - Re-insurance- Present State of Insurance Industry in India – Careers in Insurance Industry; Rural and Social Sector obligations in Insurance Sector

Level of Knowledge: Conceptual

Types of Insurance: Life and Non-life - Fire – Marine – Miscellaneous – Motor - Personal Accident – Health – Liability – Engineering – Aviation -– New Insurance Products

Level of Knowledge: Conceptual

Power, functions and Role of IRDA - Essentials of General Contract under Indian Contract Act,1872- Essential Feature of Insurance Contracts-Salient Features of Insurance Act,1938- LIC Act, 1956- GIC Act,1972- IRDA Act,1999 – Agency Law - Consumer Protection Act(COPA),1986 - The Insurance Ombudsman

• Gordon, E., Gupta, P.K. (2021). Banking and Insurance (1st ed.) Mumbai: Himalaya Publishing House.
• Murali,S. & Subbakrishna,,K.R. (2020).Bank Credit Management. Mumbai: Himalaya Publishing House.

• Mishra, & Sukhwinder (2020) Banking Law and Practice. New Delhi: S.Chand Publications
• Periasamy,P. (2020) Principles and Practice of Insurance. Mumbai: Himalaya Publishing.
• IC - 01 – PRINCIPLES OF INSURANCE – Year of Edition 2010 (Revised)
• RBI Circulars and IRDA guidelines

Course Description:

This course is designed to enable the students to understand the nature and objectives of audit in general, as well as audit procedures and techniques practised in India. The specific objective is to impart knowledge about the principles and methods of auditing and their applications in the corporate sector. It also highlights the significance of an Auditor's role and position in a Joint-stock company. The central goals of the course are to develop student's skills in understanding the Auditing and Assurance Standards.

Level of Knowledge: Conceptual and Working

Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification of Audit, Audit Planning, Audit programme, Internal Control – Internal Check and Internal Audit; the difference between Investigation and Auditing

Level of Knowledge: Conceptual & Working

Meaning, definition, the importance of vouching, routine checking and vouching, types of vouchers, vouching of receipts, audit of cash sales, receipts from debtors, bills receivable, proceeds from the sale of investments and buildings; Vouching of payments - vouching of cash purchases - payments of creditors, bills payables, purchase of building, plant and machinery and patent rights, vouching of deferred revenue expenditure.

Level of Knowledge: Conceptual & Working

Definition of general principles, the difference between verification and valuation - Auditor's position as regards valuation of assets - Verification and valuation of fixed assets- goodwill- land and building - plant and machinery - patents and trademarks – investments - Current assets - cash in hand, cash at bank, sundry debtors, stock in trade and bills receivable, methods of valuing stock in trade, verification of liabilities

Level of Knowledge: Basic and Conceptual

Audit of Limited Companies: Company Auditor- Qualifications and disqualifications, Appointment, Rotation, Removal, Remuneration, Rights and Duties of Auditor, Auditor's Report- Contents and Types. Liabilities of Statutory Auditors under the Companies Act 2013, Consideration of Standards on Auditing while drafting audit report.

Level of Knowledge: Conceptual & Working

Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit; Compliance Audit, Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Computer-aided audit techniques and tools; Auditing Standards; Relevant Case Studies/Problems

Level of Knowledge: Basic and Conceptual

Nature of Auditor's liability, professional negligence, civil liability under Companies Act, Criminal liability under companies Act, liability under Chartered Accountants Act and Income-tax Act

Level of Knowledge: Basic and Conceptual

Conceptual framework of Corporate Governance: Theories & Models, Broad Committees; Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems Noticed in various Corporate Failures. Audit committee, specific provisions in Companies Act relating to governance.

·         Jha, Anurag. Auditing and Corporate Governance. Ist Edition ed., Taxmann's, 2017. 

• Ravinder Kumar and Virender Sharma, Auditing Principles and Practice, PHI Learning.
• K. Singh, and Gupta Lovleen. Auditing Theory and Practice. Galgotia Publishing Company.
• Anil Kumar, Corporate Governance: Theory and Practice, Indian Book House, New Delhi
• MC Kuchhal, Modern Indian Company Law, Shri Mahaveer Book Depot. (Publishers). (Relevant Chapters)

Course Description:

This course will help the students in reaching a level of increased competence in business mathematics and expand understanding of the applications of mathematical concepts in business. Emphasis is placed upon learning mathematical concepts through common business problems. As a prerequisite, the students should be having basic knowledge about elementary concepts relating to mathematics.

Level of Knowledge: Basic, Conceptual and Analytical

Set theory- Notation of Sets, Singleton Set, Types of sets, Union of Sets, Inter-section of Sets, Use of set theory in business. Permutation and Combination: – Definition, Factorial notation, permutations with repetitions; restricted permutations. Definition of combination; Basic identities; restricted combinations.

Level of Knowledge: Basic, Conceptual and Analytical

Definition of a matrix; types of matrices; Algebra of matrices, Properties of determinants; calculations of values of determinants upto third order; Adjoint of a matrix, inverse of Matrix (Simple Problems only). Solution of a system of linear equations using Cramer’s Rule and Matrix method, Applications of Matrices and Determinants in business.

Level of Knowledge: Conceptual and Analytical 

Simple interest – Compound interest – Equivalent rate – Depreciation – Present value – Annuity – Sinking Fund.

Level of Knowledge: Basic, Conceptual and Analytical 

Ratio – Proportion – Direct Proportion - Inverse Proportion – Compound proportions – related problems.

Level of Knowledge: Basic, Conceptual and Analytical

Definition – Linear Programming Problem – Formulation – Solution by Graphical method - Introduction to Transportation Problem – Initial Basic Feasible solution – Moving towards Optimality – Degeneracy in Transportation Problems – Unbalanced Transportation Problem – Assignment Problems.

1. Sancheti, D.C. &V.K,Kapoor, (2012). Business Mathematics(11 ed). New Delhi:Sultan Chand and Sons

2. U.K. Srivatsava, G.V.Shenoy and S.C.Sharma, (2012). Quantitative Techniques for Managerial Decisions (3ed). New Age International Publishers

Course Description

Stress is a common word used today in everyday walks of life. This course will enable students to understand the cause and effects of stress. It will help students to gain knowledge about how to cope with stress as well as change potential stressors to enrich their lives. This course will help students to understand different lifestyle diseases. This paper helps students to maintain a healthy lifestyle.  The course focuses on current research and the latest trends in stress and Management

What is stress? Types and Sources of Stress; Symptoms of Stress. Theories of stress: Flight or Fight Response; General Adaptation Syndrome; Cognitive Appraisal; Person-Environment Fit; Diathesis Stress Model. Stress and Health: Role of Adrenal Gland; Moderators of stress; Life style diseases related to stress – Cardiovascular Disorder, Allergies, Digestive System Disorder, Recurrent Head ache and Cancer.

What is Mental Health? Occupational Health Psychology; Job satisfaction and feelings of control; Individual Differences in stress response; Work-Family Conflicts; Causes and Effects of Stress in Workplace; creating positive environment in the workplace

Meaning and Definition; Styles of Coping; Individual differences in Coping; Stress Management – Medical and Behavioural Approaches; Breathing Exercise; Systematic Desensitization; Progressive Muscle Relaxation Techniques; Meditation; Mindfulness and Cognitive Restructuring.

Overview of Training; Learning; KSA; Competencies; Training, Development and Education; Training that motivates adults to learn; Development of Training and Implementation.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

This course provides fundamental knowledge in Web Designing which will enable students to develop websites for promoting their business startups and also will help them to market their products, services and ideas through the internet media.

Course Objectives

• To Provide an overview of Web designing.
• To familiarize the methods and techniques of Web designing.
• To enhance the skill set of the students in designing corporate websites.
• To indulge basic techniques of HTML, CSS, LAMP Stack Etc., for web designing.

Introduction to Internet – Internet Service Providers – TCP/IP Protocol Suite - Bandwidth -  World Wide Web - Web Browsers - Web Page - Web Applications - Search Engines - Search Engines: Overview of a Search Engine - Working of a Search Engine - Getting Higher Ranking for Your Site on a Search Engine – Search Engine Optimization.

Basic Web Page Development: HTML Basics- creating HTML document, Building a Web Page-Text and Image formatting-Adding links, Web Development Tools - HTML Table Structure-Basic HTML table tags-Formatting the table, Multimedia Files on a Web Page, Using a Form-Creating formatted lists, Using Frames in a Web Page – Projects using HTML.

Using CSS for Web Designing: Introduction to CSS-Benefits of CSS-Working with CSS, Web Page Editing with CSS the text-Using colours with CSS-Positioning elements with CSS, Page Layout with CSS – Projects using CSS

Browser and Document object , scripts and HTML Document, variables, expressions, Data type conversions, decisions and loops , control structure, windows Document object, forms and form handling elements, scripting, event handling.

Web Design Tools: Web Design Tools, HTML Editors, Adobe Photoshop, Adobe Flash, Firebug Browser.

Course Description

Business communication aims at improvising the students’ overall personality simultaneously helping them in business correspondence. This course is offered in the first semester. The subject will help the students to enhance listening, speaking and writing skills. They will also get acquainted with writing various types and styles of business letters and report writing. They will be given a general idea on group discussions, interviews, drafting CVs and resumes. As a prerequisite, students should have written and spoken communication skills in the English language and should have basic knowledge about different types of correspondences in business.

Level of Knowledge: Basic, Descriptive and Conceptual

Communication: Definition - objectives of communication, importance of communication means and modes – process - principles. Essentials of effective communication. Classification of communication. Barriers to communication, Ways to overcome barriers, Cross-cultural communication, Gender roles / differences in communication, Etiquettes of communication, netiquettes- social media etiquettes and other online platforms (e.g, Whatsapp, Hangout, etc.), mobile etiquettes

Level of Knowledge: Basic, Descriptive and Conceptual

Listening - Art of listening – Principles of listening, types of listening, Process of listening - guidelines for effective listening, types of listeners – difference between hearing and listening, qualities for a good listener. Techniques of effective speech. Interpersonal communication; Negotiation skills, Group discussion - Definition, process, guidelines and evaluation. Interview, Types of interview; Techniques of interview.

Level of Knowledge: Basic, Descriptive and Conceptual

Introduction to Non-verbal communication, Semiotics – study of signs and symbols and its interpretation, Paralanguage – Volume, Speed, Accent, Stress on particular word, Fillers, Silence. Kinesics- Emblems- Replace verbal, Illustrators- Enhance emblems, Regulators, Adaptors. Gesture & Posture, Facial Expression. Occulesics, Haptics, Proxemics, Chronemics. Non-verbal components in written communication.

Meaning and objectives of written communication. Business Letter: Essentials of a business letter, layout and parts of a business letter. Report writing – Process of writing, Types of reports, graphical representation of data and interpretation. Complaint letters, claims and adjustments and follow-up, Sales pitch- sales letter, sales blogs, social media pages, Vlogs.

Level of Knowledge: Basic, Descriptive and Conceptual

Office communication - internal memos, office circulars. Notice, agenda, minutes of meetings. Personal Correspondence: Preparation of curriculum vitae, job application, appointment letters, interview letters. Art of presentations – tools and techniques (e.g. powerpoint, canvas, google slides etc.)

Impacts of technology in communication, Effective e-communications, Communication in global virtual teams, E-mail writing, Importance of symmetrical dialogue, Social media – influences on communication, fake news and spamming in social media, social media addictions, Plagiarism and piracy. Communication games- learning communication through games.

2.       K.K. Sinha, Business Communication, Galgotia Publishing Co., Karol Bagh, New Delhi.

3.       Rajendra Pal and J. S. Korlahalli, Business communications.

4.       UrmilaRai (2013).Business communication (2 Ed.).Himalayas Publishing House.

5.       Dr.ParthoPratim Roy: Business Communication – The basics, Himalayas Publishing House.

6.        C.S.Rayudu (2012), Communication (9 ed.), Himalayas Publishing House.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description:

The course aims to develop students with Indian Sign Language  (ISL) skills. This course will enable the students to acquire skills in basic communications required for the deaf and hearing-impaired people.

Course Objectives:

1. To describe ways of catching attention, greet and respond to deaf people

2. To express simple actions, feelings, spell and Count

3. To develop skills to express visual features

4. To demonstrate ways to converse with Deaf people

5. To describe & demonstrate simple Indian Sign Language grammar

6. To develop a strong vocabulary base in ISL for basic communication

Greetings and introductions-Simple Adjectives relating to emotions and feelings, colours and shapes using pictures Pronouns, and Nouns: Household, college

[Explanation of pictures]  Basic direct communication and dialogues- Basic picture stories.

Verbs, Sentences- Kinship terms (Flowcharts) and Indexing- Body parts, Health and Ailments, Behaviour norms- English Manual Alphabet (two-handed), Numbers and Numerals- Food, Profession and Work terms, Money, Measures-Calendar items, Time, Directions-Short stories- Interrogatives.

Festivals -Social Life-Nature-Weather, Animals-Location- Place names-different Languages- Transportation

Simple Terms in Schools and Colleges- Legal system-Medical term-Basic Accounting Terminolgies-Financial markets- Banking System-Computer and Information Technology

·       Huddar, A. (2008).Language and Communication. DSE Manuals. Rehabilitation Council of India, New Delhi.

·      Lynas, W. (1994). Communication Options in the Education of Deaf Children. Whurr Publishers Ltd, London.

·       Moores, D. F. (1997). Educating the deaf, Houghton Nifflin Compan

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is 50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

Research Methodology helps the students to accumulate knowledge which are essential for gathering, analyzing and interpretation of the problems confronted by humanity. This paper introduces the nature of Social and Business research, and provides the techniques of research, identification of problem, research design, data collection, sampling, hypothesis, processing, and interpretation of data and preparation of reports. As a prerequisite, students should have a basic knowledge about the concepts relating to research, basic statistics and business

Research – Meaning - Definition – Characteristics – Purpose – Types – Significance – Attributes of a Good Research and a Good Researcher – Social Research – Objectives – Assumptions - Deductive and Inductive Methods - Significance and Difficulties of Social Research. Business Research- Research and Business Decisions. Ethics in research Scope of Research in Business and Commerce – Research in India. Formulation of Research Problem – Criteria, Sources, Selection of Research Problem

Literature Review: Sources – Library Usage – Different Types of Literature Review - Process of Literature Review – Different Formats of presenting Literature Review - Identification of Research Gap – Softwares available for Literature Review and Citation - APA 6th edition formats. Research Design: Meaning – Characteristics – Importance – Types of Variables – Classification of Research Design.

Sampling Techniques: Census Survey and Sample Survey – Characteristics of Good Sample – Sampling Design Process – Types of Sampling Techniques – Probability and Non-Probability Sampling, Sampling and Non-Sampling Errors, Calculation of Sample Size. Sources of Data - Primary Data & Secondary Data: Primary Data Vs Secondary Data - Interview – Questionnaire

– Schedule – Observation – Case Study. Secondary Data: Sources (Different Databases available for Secondary sources of data), Collection, Organization & Evaluation.

Hypothesis: Meaning of Hypothesis – Importance - Characteristics – Limitations - Concepts – Basic concepts concerning testing of hypothesis – Null Hypothesis and Alternate hypothesis- Type I and Type II errors- Level of significance- Two tailed and One Tailed test - Parametric Vs Non Parametric Tests.

Introduction to Data Processing – Editing – Coding – Classification – Tabulation –Pictorial And Graphical Presentation – Problems In Processing of Data. Introduction to Data Analysis

– Factors Influencing Data Analysis – Measures of Central Tendency, Dispersion, Distribution, Validating questionnaire through Pilot Study, Introduction to simple Data Analysis Tools (ANOVA– Chi Square Test – Sign Test – Rank Correlation) and interpretation of the outputs (Practical).

·         Krishnaswami, O.R., Ranganatham, M. & Harikumar, P.N. (2019). Research Methodology. Mumbai: Himalaya Publishing House.

·         Malhotra, N. K. (2019). Marketing research: An applied orientation, 7/e. Pearson Education India.

Course Description

This course provides the understanding of concepts, techniques and use of accounting information in the planning and control of business organizations from management perspective. It enables the students to analysis and interprets the financial statements, calculation of ratios and their analysis, preparation of cash flow statements, preparation of budgets and marginal cost sheet and also helps the student to prepare management reports for decision-making.

Level of Knowledge: Basic and Conceptual

Evolution of Management Accounting, Meaning and Definition, Nature, Scope and Importance of Management Accounting, objectives and Functions of Management Accounting, relationship between Financial, Cost and Management Accounting, distinction between Management accounting and financial Accounting, distinction between Management Accounting and Cost Accounting, Management Accountant: His status and Functions, duties of a Management Accountant.

Level of Knowledge: Working Knowledge

Concept and types of Financial Statements, significance and importance of Financial Statements, methods of analysis of financial statements, techniques of analysis and interpretation – Comparative Income Statements, Comparative Balance Sheets, Common Size Income Statements, Common Size Balance Sheets, Trend Analysis (problems on the above topics).

Level of Knowledge: Working Knowledge

Meaning of Ratio, objectives of Ratio Analysis, Significance of Ratio Analysis, Limitations of Ratio Analysis, Classification of Ratios, calculation and interpretation of profitability ratios, liquidity ratios, solvency ratios, advanced problems on the above (including preparation of Income statement and Balance sheet).

Level of Knowledge: Working Knowledge

Introduction & Meaning of Funds Flow Statement, Concept of Fund, Concept of Flow of Fund, Uses and Limitations of Funds Flow Statement, Schedule of Changes in Working Capital, Calculation of Funds From Operations, Statement of Sources and Application of Funds – basic problems on the above. Introduction & meaning of CFS, differences between FFS and CFS, utility and limitations of CFS, Preparation of CFS – advanced problems (only indirect method) according to accounting standard 3

Level of Knowledge: Conceptual Knowledge

Introduction – Meaning – Objectives – Essentials of Budgetary Controls – Classification of Budgets – Steps in Budgeting – Preparation of Cash Budget and Flexible Budget

Meaning of Reporting and Reports, Essentials of an ideal report, Designing and Installation of Reporting system, Types of Reports, Drafting of Reports under different situations.

• Khan, M.Y. &. Jain,P.K. (2018) Management Accounting(7ed). New Delhi: Tata McGraw. Hill
• Arora, M.N. (2021).Cost and Management Accounting (11 ed. Mumbai: Himalaya Publishing House.
• Dr.Maheswari, S.N, Maheshwari Suneel K, Maheshwari Sharad K (CA ) (2021). Management Accounting. New Delhi: Sultan Chand & Sons. E.Gordon, Sundram.N