Department of
COMMERCE






Syllabus for
Bachelor of Commerce
Academic Year  (2023)

 
3 Semester - 2022 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COM311 ENTREPRENEURSHIP 2 02 50
COM331 COMPANY LAW 4 4 100
COM332 CORPORATE ACCOUNTING 4 04 100
COM333 FINANCIAL SYSTEM AND SERVICES 4 4 100
COM334 COST ACCOUNTING 4 4 100
COM335 PRINCIPLES OF MARKETING MANAGEMENT 4 4 100
COM381 NGO PROJECT 0 2 50
COM382 HEALTHFUL LIVING 2 1 50
4 Semester - 2022 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COM412 BASICS OF MICROSOFT EXCEL 2 2 50
COM431 PRINCIPLES AND PRACTICE OF AUDITING 4 4 100
COM432 FINANCIAL MANAGEMENT 4 4 100
COM433 RESEARCH METHODOLOGY 4 4 100
COM434 PRACTICES OF BANKING AND INSURANCE 4 04 100
COM481 SERVICE LEARNING AND COMMUNITY ENGAGEMENT 3 3 75
5 Semester - 2021 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COM511 SUMMER INTERNSHIP PROJECT 0 2 50
COM512 BUSINESS ANALYTICS 2 2 50
COM531 TAXATION LAWS - I 4 4 100
COM532 MANAGEMENT ACCOUNTING 4 4 100
COM541A STRATEGIC BRANDING AND RETAILING 4 4 100
COM541B PRINCIPLES OF INSURANCE 4 4 100
COM541C INVESTMENT MANAGEMENT 4 4 100
COM542A ORGANISATIONAL BEHAVIOUR 4 4 100
COM542B PRACTICES OF LIFE INSURANCE AND GENERAL INSURANCE 4 04 100
COM542C FINANCIAL SECURITIES AND DERIVATIVES 60 4 100
COM543A WAGE AND SALARY ADMINISTRATION 4 4 100
COM543B REGULATIONS OF INSURANCE BUSINESS 4 4 100
COM543C ADVANCED FINANCIAL ACCOUNTING - I 4 4 100
COM561A COMMUNICATION IN BUSINESS 4 4 100
COM561B GRAPHIC DESIGNING 4 4 100
COM561C STRESS MANAGEMENT 4 4 100
COM561D INDIAN SIGN LANGUAGE 4 4 100
6 Semester - 2021 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COM631 TAXATION LAWS - II 4 04 100
COM632 FINANCIAL REPORTING 4 4 100
COM641A STRATEGIC HUMAN RESOURCE MANAGEMENT 4 4 100
COM641B BANKING LAW AND OPERATIONS 4 4 100
COM641C INTERNATIONAL FINANCIAL MANAGEMENT 4 4 100
COM642A CONSUMER BEHAVIOUR AND MARKETING RESEARCH 4 4 100
COM642B INTERNATIONAL BANKING 4 4 100
COM642C ADVANCED FINANCIAL ACCOUNTING - II 4 4 100
COM643A SUPPLY CHAIN MANAGEMENT AND CUSTOMER RELATIONSHIP MANAGEMENT 4 4 100
COM643B BANKING AND INSURANCE COMPANY ACCOUNTS 4 4 100
COM643C RISK IN FINANCIAL SERVICES 4 4 100
COM661A BASICS OF LAW 4 4 100
COM661B WEB DESIGNING 4 4 100
COM661C INTRODUCTION TO PUBLIC POLICY 4 4 100
COM661D INDIAN SIGN LANGUAGE 4 4 100

COM311 - ENTREPRENEURSHIP (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:02

Course Objectives/Course Description

 

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.

Learning Outcome

CO 1: Discuss the fundamental concept and emerging trends of entrepreneurship.

CO 2: Elaborate the entrepreneurial process and classify the different styles of thinking

CO 3: Develop and summaries the creative problem-solving technique and types of innovation.

CO 4: Compile the legal and regulatory framework and social responsibility relating to entrepreneur.

CO 5: Create a business model for a start-up.

CO 6: Build competence to identify the different sources of finance available for a start-ups and relate their role in different stages of business.

Unit-1
Teaching Hours:6
Introduction
 

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.

Unit-2
Teaching Hours:4
The Entrepreneurial Process
 

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 Blue Ocean Strategy, Role and relevance of mentors, Incubation cell, Methods of brainstorming ideas.

Unit-3
Teaching Hours:6
Creativity and Innovation
 

Creativity, Principles of creativity, Source of New Idea, Ideas into Opportunities. Creative Problem Solving: Heuristics, Brainstorming, Synectics, Value Analysis Innovation and Entrepreneurship: Profits and Innovation, Principles of Innovation, Disruptive, Incremental and Open innovations, Nurturing and Managing Innovation, Globalization, Concept and Models of Innovation, Methods of protecting Innovation and creativity, Significance of Intellectual Property Rights, Patents & Copy right, Business Model Canvas, and Lean Management.

 

Unit-4
Teaching Hours:10
Entrepreneurship Practice
 

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.

Unit-5
Teaching Hours:4
Sources of Raising Capital
 

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.

Text Books And Reference Books:

1.       Allen, K. R. (2011),“Launching New Ventures: An Entrepreneurial Approach”, 6th Edition. Mason, Ohio: South-Western Cengage Learning.

2.       Kuratko, Donald F. Entrepreneurship: (2010)Theory, Process, Practice 9th Edition. Mason, Ohio: South-Western Cengage Learning.

Essential Reading / Recommended Reading
  1. Scarborough, N. M. (2011), “Essentials of Entrepreneurship and Small Business Management”, 6th Edition. New Jersey: Prentice Hall.
  2. Verstraete, T. and Jouioson-Laffitte, E. (2012), “A Business Model for Entrepreneurship”, Cheltenham: Edward Elgar Publishing Ltd.
  3. PoornimaCharantimath, (2007)“Entrepreneurship Development-Small Business Enterprise”, Pearson Education.
  4. Rober D Hisrich, Michael P Peters, Dean A Shepherd, (2007),Entrepreneurship, (6 ed.), The McGraw-Hill companies.
  5. Rajiv Roy, (2011), Entrepreneurship, (2 ed.) Oxford University Press. 
Evaluation Pattern

CIA Based Examination which consists of CIA1 15 MARKS, CIA2 15 MARKS, CIA3 15 MARKSWITH B-PLAN SUBMISSION AND ATTENDANCE 05 MARKS

COM331 - COMPANY LAW (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

The course covers various aspects of The Companies Act, 2013 relating to the formation of companies, documentation of companies, types of capital, issue of shares, transfer and transmission of shares, management of the company, statutory meetings and provision relating to meetings, winding up of a company and other latest amendments of the Act. As a prerequisite, students should have basic knowledge about different organisational structures and also the concept of a Company (Public and Private).

 

Course Learning Objective:

 

        To impart students the basic knowledge of the regulatory framework of companies with reference to various provisions of Companies Act 2013there under including case laws.

 

        To familiarize the students with the various documents related to companies.

 

        To teach about company’s meetings, and audit process

 

        To acquaint the students with the process of winding up a company.

 

Learning Outcome

CO1: Prepare legal documents required to incorporate various types of Companies under The Companies Act, 2013

CO2: Understand the importance of MOA and AOA for the Company type of Business

CO3: Evaluate ultra vires actions, consequences, and remedies available to the companies and their agents

CO4: Discuss the various role, rights, duties, and liabilities of the Directors and KMP?s

CO5: Develop the notice and agenda for the various types of company meetings

CO6: Explain the provisions relating to winding up of the company under the Companies Act, 2013

Unit-1
Teaching Hours:15
Introduction
 

Level of Knowledge: Conceptual

Jurisprudence of Company Law, Company and its Characteristics; types of companies including one-person company, small company and dormant company; association not for profit; illegal association and Limited Liability Partnership (LLP); Concepts of corporate veil, Circumstance of lifting a corporate veil; Doctrine of Ultra Vires; formation of company and LLP, on-line filing of documents, promoters, their legal position, pre-incorporation contract; on-line registration of a company.

Unit-2
Teaching Hours:15
Documents
 

Level of Knowledge: Conceptual

Memorandum of association and its contents; Articles of association and its contents; prospectus and its types; Misstatement inprospectus; Types of issue of shares for Public and Private companies, allotment and forfeiture of share, Transfer and Transmissionof shares; Member and their rights; Doctrine of constructive notice and indoor management.

Unit-3
Teaching Hours:16
Management
 

Level of Knowledge: Conceptual

Management: Director and its Classification including Women directors, Independent director, Small shareholder’s director; Disqualifications, Director Identification Number (DIN); Their appointment; Legal positions, powers and duties; removal of directors; Key Managerial Personnel.

Meetings: Meetings of shareholders and board; Types of meeting, convening and conduct of meetings, Quorum, Agenda, proxyforms, Minutes book and Voting Methods including postal ballot, Circular Resolution, e-voting; Committees of Board of Directors -Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee, Grievance Redressal Committee.

Unit-4
Teaching Hours:6
Dividends, Secretarial Audit and Reports
 

Level of Knowledge: Conceptual

Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to Books of Account, IEPF with relation to Dividends; Secretarial Audit and report; Board’s Report.

Unit-5
Teaching Hours:8
Winding Up and Administration
 

Level of Knowledge: Conceptual

Winding up - Meaning, Types, Procedure, Payment of Liabilities in the event of Winding up, Role of Official Liquidator; Administration of Company Law [including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts.

Text Books And Reference Books:

      Kapoor, N.D. (2012). Company Law & Secretarial Practice (13th ed.). New Delhi: Sultan Chand & Sons

Essential Reading / Recommended Reading

1.      Company Law Study Material – Institute of Company Secretaries of India

2.      MC Kuchhal.(2013) Modern Indian Company Law. Delhi:ShriMahavir Book Depot (Publishers)

3.      GK Kapoor and Sanjay Dhamija. (2014) Company Law. Delhi. Bharat Law House

4.      Anil Kumar. (2013) CorporateLaw.Delhi: Indian Book House

5.      ReenaChadha and SumantChadha (2014).CorporateLaws.Delhi: Scholar Tech Press

6.      Avtar Singh.(2014) Introduction to Company Law.Eastern Book Company

 1.      Company Law Study Material – Institute of Company Secretaries of India

2.      MC Kuchhal.(2013) Modern Indian Company Law. Delhi:ShriMahavir Book Depot (Publishers)

3.      GK Kapoor and Sanjay Dhamija. (2014) Company Law. Delhi. Bharat Law House

4.      Anil Kumar. (2013) CorporateLaw.Delhi: Indian Book House

5.      ReenaChadha and SumantChadha (2014).CorporateLaws.Delhi: Scholar Tech Press

6.      Avtar Singh.(2014) Introduction to Company Law.Eastern Book Company

Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM332 - CORPORATE ACCOUNTING (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:04

Course Objectives/Course Description

 

Course Description:

This course provides a comprehensive understanding of corporate accounting practices and the presentation of financial statements as per legal requirements in the organisations. It provides an overview of the corporate practice in maintaining the books as per accounting standards, especially in company final accounts, underwriting of shares and debentures, valuation of goodwill and shares etc.

Learning Outcome

CO1: Estimate underwriters? liability and be able to pass journal entries in the books of the company

CO2: Structure and construct the income statement and balance sheet of a company according to the schedule III of Companies Act 2013

CO3: Illustrate journal entries and prepare ledger accounts for the redemption of debentures

CO4: Estimate the value of goodwill under various methods

CO5: Estimate the value of shares of a company under Net assets, Earning capacity and fair value method

CO6: Distinguish between pre and post incorporation profits by constructing a statement- Profit prior of incorporation of a company

Unit-1
Teaching Hours:12
Underwriting of Shares and Debentures
 

Level of Knowledge – Conceptual

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

Unit-2
Teaching Hours:16
Final Accounts of Companies
 

Level of Knowledge – Conceptual

Framework for preparation and presentation of Financial Statements – Compliance with Accounting standards- Form and contents of Statement of Profit or Loss and Balance Sheet as per SCHEDULE III (Division ii) – General Instructions for preparation of Statement of Profit and Loss and Balance Sheet – Disposal of company profits – dividend tax deducted at source -Declaration of dividends out of reserves-Transfer to Reserves etc., excluding calculation of managerial remuneration.

Unit-3
Teaching Hours:12
Redemption of Debentures
 

Level of Knowledge – Conceptual

Meaning of debentures – Types of debentures - Redemption of debentures- Methods of redemption – problems on conversion method -problems on buying own debentures from open market (including ex-interest and cum interest quotations) – problems on redemption using sinking fund method

Unit-4
Teaching Hours:12
Valuation of Goodwill and Shares
 

Level of Knowledge - Basic

Valuation of Goodwill – Meaning of Goodwill – Need for Valuation of Goodwill – Factors Affecting Valuation of Goodwill – Methods of Valuation – Average Profit Method – Super Profit Method – Annuity Method-Capitalization Method-Valuation of Shares – Need for Valuation –Factors Affecting valuation of Shares- Net Asset Method – Yield Method – Fair Value-Practical Problems

Unit-5
Teaching Hours:8
Profit Prior to Incorporation
 

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 related to Trading and Profit and Loss Accounts based on sales ratios, time ratios and weighted ratios.

Text Books And Reference Books:

Jain S.P., Narang K.L., AgrawalSimmi (2017). Advanced Accounting. New Delhi: Kalyani Publishers.

Essential Reading / Recommended Reading

  1.  S. Anil Kumar, B. Mariyappa and V. Rajesh Kumar (2017) Corporate Accounting (1St Edition). Mumbai: Himalayan Publishing House.
  2. M.C. Shukla, T.S. Grewal & S.C. Gupta (2016) Advanced Accountancy. New Delhi: S. Chand & Company Ltd.

  3. R.L. Gupta & M. Radhaswamy (2014), Advanced Accountancy. New Delhi: S Chand & Sons.

  4. Dr. Maheshwari S.N & Dr. Maheshwari S.K, Advanced Accountancy, (2017), Vol.1, Vol.-2.New Delhi: Vikas Publishing House Pvt. Ltd.

Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM333 - FINANCIAL SYSTEM AND SERVICES (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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 services firm’s works and the innovative products and services offered by them.

Learning Outcome

CO1 : Understand the role of the financial system and services in the country and economic development.

CO2: Remember to know different instruments, participants and how the money market functions.

CO3: Recognize the functions of stock exchanges and various reforms taken by the regulatory authority.

CO4: Familiarize with the various financial services and new products available in financial service market.

CO5: Gain in-depth knowledge of all aspects of Merchant banking in India and to make a good investment decision through venture capital and the role of factoring and credit rating agencies in India.

Unit-1
Teaching Hours:10
Introduction to Financial System
 

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.

Unit-2
Teaching Hours:10
Money Market
 

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

Unit-3
Teaching Hours:10
Capital Market
 

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.

Unit-4
Teaching Hours:10
Introduction to Financial Services
 

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 - Treds Platform- Distributed Ledger Technology/Artificial Intelligence in financial service – Regulatory Sandbox of RBI and IRDAI  - Automated wealth management/Robo- advisors- Challenges Facing the Financial  Service  sector-Present  Scenario. NBFC’s in India- Functions and Role.

Unit-5
Teaching Hours:10
Merchant Banking
 

Level of Knowledge: Conceptual

Definition- origin merchant  banking  in  India-merchant  banks  and  commercial  banks –services of merchant banks-qualities  required  of  merchant  bankers –merchant  bankers  as  lead  managers-guidelines-merchant  bankers  commission –Scope of Merchant  Banking in India – Prohibition of  Fraudulent  and Unfair  Trade Practices Relating to the Securities-Market regulation- Prohibition  on  Dealing /Communicating/Counselling  on Matters  Relating to Insider Trading- Issue of capital and Disclosure  Requirements  Regulations  -  SEBI  issue and Listing of Debt Securities  Regulation (Last amendment)

Unit-6
Teaching Hours:10
Venture Capital & Factoring
 

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.

Text Books And Reference Books:
  1. Gordon & Natarajan. (2016), Financial Markets And Services, Himalaya Publishing House. India
Essential Reading / Recommended Reading

1.       Shashi K. Gupta &Nisha Agarwal. (2015). Financial Services. Kalyani Publishing. India

2.       M Y Khan (2017).  Financial services. India:  Tata McGraw-Hill Education India

Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM334 - COST ACCOUNTING (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

Learning Outcome

CO1: Recall the concept of cost, classification of cost and elements of cost and profit

CO2: Application of cost elements to prepare cost sheet

CO3: Evaluate the various elements of cost

CO4: Analyze the different methods and techniques of Cost Accounting

CO5: Estimate the cost involved in service industry

CO6: Critically appraise the recent trends in Cost Accounting

CO7: Demonstrate substantial knowledge of cost accounting practices, regulations in solving complex cost accounting problems.

Unit-1
Teaching Hours:6
Introduction
 

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).

Unit-2
Teaching Hours:10
Elements of Cost: Material and Labour
 

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; time keeping and time booking. Concept and treatment of idle time, over time, labour turnover and fringe benefits. Methods of wage payment and the Incentive schemes- Halsey and Rowan only

Unit-3
Teaching Hours:8
Elements of Cost: Overheads
 

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 only); absorption of Overheads and Computation of Machine Hour Rate.

Unit-4
Teaching Hours:14
Methods of Costing - I
 

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

Unit-5
Teaching Hours:12
Methods of Costing - II
 

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

Unit-6
Teaching Hours:10
Recent Development in Cost Accounting (Theory 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

Text Books And Reference Books:

1.      Jain. S.P,Narang, K. L & Simmi Agrawal(2014). Cost Accounting (2nd  ed.).Delhi, India: Kalyani Publishers.

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

Essential Reading / Recommended Reading
  1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan , (2014)Cost Accounting: A Managerial Emphasis, Pearson Education.
  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.
Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM335 - PRINCIPLES OF MARKETING MANAGEMENT (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

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.

 

Course learning Objectives

 

  • To understand and appreciate the concept of marketing in theory and practice
  • To understand and apply the STP of marketing (segmentation, targeting, positioning
  • To have an elementary knowledge on customer satisfaction, loyalty and value chain concept
  • To understand the role and scope of brands, brand equity and brand positioning
  • Understanding the concept of sales management and the roles and responsibilities of salesmanship to explore the service marketing domain.

 

Learning Outcome

CO1: Understand the concept of marketing and STP of marketing

CO2: Ability to understand the importance of communication in marketing

CO3: Ability to translate marketing problems to clear analytics objectives and choose appropriate analytics techniques.

CO4: Ability to formulate better strategies using data analysts through simple statistical tools

Unit-1
Teaching Hours:10
Fundamentals of Marketing
 

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.

Unit-2
Teaching Hours:10
STP Approach
 

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.

Unit-3
Teaching Hours:10
Sales Management and Service Marketing
 

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.

Unit-4
Teaching Hours:8
Marketing Communication
 

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.

Unit-5
Teaching Hours:10
Marketing Research and Digital Marketing
 

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.

Unit-6
Teaching Hours:12
Marketing Analytics
 

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.

Text Books And Reference Books:

  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.
Essential Reading / Recommended Reading
  1. Rackley, J. (2015). Marketing analytics roadmap.[Berkeley, Calif.]: Apress.
  2. Integrated Marketing Communications – Kenneth Blown & Donald Bach 3. PHI,2002
  3. Christopher, H. Lovelock, “Service Marketing”, Prentice Hall, New Jersey
  4. Payne, Adrian, “The Essence of services Marketing”, Prentice Hall, New Delhi.
  5. Zeithami. V.A. and Bitner M.J., “Services Marketing”, McGraw Hill, Inc, New Delhi
Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM381 - NGO PROJECT (2022 Batch)

Total Teaching Hours for Semester:0
No of Lecture Hours/Week:0
Max Marks:50
Credits:2

Course Objectives/Course Description

 

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 report. The project carries two credits that will be included in the third semester marks card.

Tenure: 20 May 2023 - 5 July 2023

Evaluation: 50 marks, which will be converted into 2 credits

Learning Outcome

CO1: .To sensitize students on Social Skiils

Unit-1
Teaching Hours:0
-
 

*

Text Books And Reference Books:

-

Essential Reading / Recommended Reading

-

Evaluation Pattern

 Report submission and viva will be evaluated for 50 marks

COM382 - HEALTHFUL LIVING (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:1

Course Objectives/Course Description

 

Course Description

This course is framed to help young adults (aged 18-26) develop healthy food habits, understand their bodies and that of the opposite gender, and improve their attitudes towards their health (physical and mental), hygiene, sexual and reproductive health; and become responsible social citizens and develop digital behaviours.

Learning Outcome

CO1: Create awareness about the nutrition cycle and how to live a healthy lifestyle

CO2: Develop understanding about types of relationships, and the differences between healthy and non-healthy relationships

CO3: Generate understanding about the menstrual cycle, sexual health, and sexual behaviour

CO4: Create awareness about substance and alcohol abuse, and their effects on the body - Health Screenings

Unit-1
Teaching Hours:2
Health and Safety
 

Healthy Eating Plate – Eating Disorders & its Types – Mental Disorders & its Types, Stress – Sleep – Signs of Suicide, Gatekeeper Training, First Aid, Fire and Safety, and CPR (Cardiopulmonary resuscitation)

Unit-2
Teaching Hours:5
Healthy Relations
 

Relationships between family and friends – types of friend circles, the importance of choosing the right friendships – Differences between Love-Lust-Infactuation – Gender Identity – LGBTQ – Dating – Consent – Personal skills (communication in relationships, negotiation, decision-making, art of listening), boundary setting, Domestic Violence, and Positive Parenting and Family Education Programs (Session for the parents), Counseling and Mentoring

Unit-3
Teaching Hours:5
Reproductive Health & Safety (RHS)
 

The reproductive system of both girls and boys – Body Positivity – Menstrual Cycle – Safe sex – Recognize Boundaries – STI’S – Contraception – Teen Pregnancies – Making smart sexual decisions – sexual harassment issues – pornography addiction–Hookup Culture.

Unit-4
Teaching Hours:3
Psychedelics
 

ATOD (Alcohol, Tobacco, and Other Drugs) - Types & Way of Intake & Effect on the Body – E-cigarette/Vaping – Illegal Drugs & Substance abuse/OTC (Over The Counter) - Early Detection

Text Books And Reference Books:

1.      Let's Talk About It: The Teen's Guide to Sex, Relationships, and Being a Human

By: Erika Moen and Matthew Nolan

2.      The Complete Book of Sex Education

By: Dr. Rajan Bhonsle

3.      You Can Do It: Health, wellness, and healthy living for those who have tried everything else

By: Jasinda Wilder

4.      High: Everything You Want to Know About Drugs, Alcohol, and Addiction

By: David Sheff

5.      Essentials of medical pharmacology

By: KD Tripathi

Essential Reading / Recommended Reading

.

Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM412 - BASICS OF MICROSOFT EXCEL (2022 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 

Course Description:

Basic proficiency in Excel has become a prerequisite skill in most of the organizations. This course intends to make the students familiar with the basics of Microsoft excel.  The course introduces the students to financial and statistical analysis, further the course also deals with practical application of Microsoft excel in day to day business activities.  As a prerequisite, the students should have basic knowledge about computers and MS Office.

Learning Outcome

CO 1: Demonstrate basic data cleaning and pre-processing in Excel

CO 2: Apply Financial, Logical, Statistical, Reference and Text Excel functions to solve Accounting and finance problems

CO 3: Construct payroll, Ratio analysis, Cash flow statement of a business using Excel VBA

Unit-1
Teaching Hours:8
Introduction
 

Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File Menu; Home Menu, Conditional Formatting, Formatting as a Table, Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables and Pivot Tables, Smart Arts, Charts;   Page Layout, Review and View Menus; Converting Text to Columns, Removing Duplicates, Data Validation, Grouping and Ungrouping.

Unit-2
Teaching Hours:7
Financial, Logical and Text Functions
 

Financial Functions: Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER, INTRATE) - Present Value, Net Present Value, Future Value ( PV, NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, OR,NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR, EXACT; Practical exercises based on Financial, Logical and Text functions.

Unit-3
Teaching Hours:7
Statistical and Reference Functions
 

Statistical Functions: Mean, Median, Mode, Standard Deviation, Correlation, Skewness, F Test, Z Test, Chi-Square Analysis; Date & Time Functions: DATE, DATEVALUE, DAY, DAYS360, NOW, TIME, TIMEVALUE, WORKDAY, WEEKDAY, YEAR; Lookup and Reference Functions: HLOOKUP, VLOOKUP, TRANSPOSE, GETPIVOTDATA, HYPERLINK; Practical Exercises based on Statistical, Date & Time, Lookup and Reference functions.

Unit-4
Teaching Hours:8
Projects and Applications
 

Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing, Sales and Advertising Data Analytics, Social Media Marketing Analysis, Basic applications with Macros and VBAs; Trending business applications using MS Excel.

Essential Reading / Recommended Reading

.

Evaluation Pattern

.

COM431 - PRINCIPLES AND PRACTICE OF AUDITING (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description

This course provides working knowledge of auditing and inspection of accounts books of companies, firms etc. It also includes legal provisions in this connection as per the Companies Act in India. As a prerequisite, students should have basic knowledge about company, accounts, and audit.

Learning Outcome

CO1: Explain various concepts relating to Auditing and list differences between book-keeping, accountancy, and audit.

CO2: List out preparations required for audit by the auditor

CO3: Differentiate between internal check, internal control, and Internal audit.

CO4: Explain the concept of vouching and apply tools, techniques and procedures for verification and Valuation of Assets & Liabilities

CO5: Analyse the conditions for appointment and removal of auditors, their, qualifications, powers, duties, and liabilities.

CO6: Apply the concepts of Auditing to identify errors in framing the Financial Statements of the Companies.

Unit-1
Teaching Hours:9
Introduction to Audit
 

Level of Knowledge: Basic & Conceptual

Origin of audit, meaning, definition, purpose and functions of audit, factors responsible for the growth of auditing, advantages and limitations of audit- Difference between book keeping, accountancy and audit, Objects of Audit– Main object & Secondary objectives, Errors, Location of errors, Position of Auditors in relation to errors & frauds,  different types of audit and their relative advantages, statutory audit- partial audit- cash audit- interim audit, balance sheet audit, cost audit and occasions audit; Investigation- Meaning, difference between Investigation and Auditing; Investigation regarding business purchase and investments, Professional ethics of an auditor

Unit-2
Teaching Hours:9
Preparation Before and Procedure of Audit
 

Level of Knowledge: Basic & Working

Preparations before audit- preparations by the auditor– considerations at the commencement of audit, audit program, audit files, audit note book, audit working papers. Procedure of audit - adoption of distinctive ticks–`-routine checking- Test checking.

Unit-3
Teaching Hours:10
Internal Control, Internal Check &Internal Audit
 

Level of Knowledge: Basic & Working                             

(A) Internal Control: Meaning, Importance, Elements for internal control. Evaluation of internal control system - Internal control questionnaire;

(B) Internal Check: Meaning, definitions, fundamental principles, internal check as regards wages, cash sales, cash purchases, internal check in a store;

(C) Internal Audit: Meaning, importance advantages and limitations; Differences between Internal audit and statutory audit.

Unit-4
Teaching Hours:11
Vouching
 

Level of Knowledge: Conceptual & Working

Meaning, definition, importance of vouching, routine checking and vouching, voucher types of vouchers, vouching of receipts, vocation 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 - preliminary expenses, cost of issue of shares and debentures, under writing commission.

Unit-5
Teaching Hours:11
Verification and Valuation of Assets & Liabilities
 

Level of Knowledge: Conceptual & Working      

Definition general principles, difference between verification and valuation - Auditor’s position as regards valuation of assets - Verification and valuation of fixed assets- good will- 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, sundry creditors, bills payable, outstanding expenses and contingent liabilities.

Unit-6
Teaching Hours:10
Company Auditor and Audit of Limited Companies
 

Level of Knowledge: Conceptual & Working                  

Company Auditor:-Appointment, qualifications and removal, powers, duties and liabilities of an auditor- civil and criminal.

Audit of Limited Companies- Audit of financial statements – Balance sheet & Profit & Loss account, Contents of Audit Report – types of report audit reports. Audit of Share Capital and Transfer of Shares, Profits vs. divisible profits -  Kinds of reserves - specific, general capital and reserves, duties of an auditor, legal provision and reserves, provisions as to payment of dividend.

Text Books And Reference Books:
  1. Auditing and Assurance (5th Edition), 2019 by Pankaj Garg, Taxmann  Publication
Essential Reading / Recommended Reading

1.      Auditing and Assurance (5th Edition), 2019 by Pankaj Garg , Taxmann  Publication

2.      Kamal Gupta, Ashok Arora,(2018), Fundamentals of Auditing ,New Delhi: Tata McGraw Hill

3.      D. P. Jain, (2018), Auditing, New Delhi: Konark Publishes Pvt. Ltd.

Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

Attendance

 

05%

 

TOTAL

100%

COM432 - FINANCIAL MANAGEMENT (2022 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description: