Syllabus for
Bachelor of Commerce
Academic Year  (2023)

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

Course Description

This course will provide an opportunity for the students to establish their understanding of research through critical exploration of research language, ethics and approaches. The course introduces the language of research, ethical principles and challenges and the elements of research process with identifying the problem, providing solutions to the research problem through scientific approach, developing a research design, understanding the sampling methods, instruments used for data collection, tools for data analysis and their  interpretations and drawing inferences to determine how research findings are useful in forming their understanding of their work, social, local and global environment. The course will provide an in-depth understanding of report writing and also the usage of different software’s used for data analysis.

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.

Course Description

Service learning is an experiential learning course that combines academic instruction with community service. It is designed to give students the opportunity to apply their commerce knowledge (theoretical) and analytical skills to real-world situations in the area of business while addressing community needs. The course aims to develop students' critical thinking, communication, leadership, and social responsibility skills by engaging them in meaningful community service projects.

The course involves a combination of classroom instruction, supervised service projects, and reflective assignments. Students will work with community partners to identify and address community needs, develop solutions, and evaluate the impact of their service. They will also participate in classroom discussions, readings, and assignments that explore the social, economic, and political contexts of their service projects.

Throughout the course, students will be encouraged to reflect on their experiences and connect them to their academic learning. They will be asked to critically analyze the needs of the community that their service projects address, reflect on their personal growth and development, and explore the ethical and moral dimensions of service work.

2)   Selection of Organization

Course Description

Information has been the crux for business success. The advancement in computing and information technology has created the opportunity for businesses to store, organize and analyze vast amounts of their customer data for decision making. This course introduces concepts of database analytics, methods and tools with concrete examples from industry applications. Students will learn the fundamentals & advancement of data analytics driven strategies in creating an edge in today’s competitive business environment. At the same time it focuses on providing recent advancements in analytical methods on business data acquired through online channels as well as new practices in Web analytics.

Course Objectives   

Course Description

Taxation laws-I is offered to students as a core paper in the fifth semester. The course intends to provide basic knowledge on direct taxes, tax structure in India, framework of the legislation, incomes exempted from tax and computation of income under the heads Salary, House property, Business or profession and other sources. It provides thorough knowledge of various concepts and their application relating to direct tax laws with a view to integrate the relevance of these laws with tax planning and decisions.

Course Description

Management Accounting is offered as a core paper in the fourth semester. It enables the students to understand analysis and interpretation of financial statements, calculation of ratios and their analysis, preparation of cash flow statements, preparation of marginal cost sheet and also helps the student to prepare management reports for decision making.

Course Description:

This course intends to make the students familiar with the concepts and the strategies of branding and retailing for steering business transactions through the various resources of marketing environment.

Course Description

This course intends to provide a basic understanding of the insurance mechanism. It explains the concept of insurance and how it is used to cover the risk. How insurance is transacted as a business and how the insurance market operates are also explained. The relationship between insurers and their customers and the importance of insurance contracts are discussed. Some commonly used insurance terms are also listed. An overview of significant life insurance and general insurance products is also included.

Course Description

This paper is offered as a finance elective in the fifth semester. It is tailored to strengthen the business acumen of the students in the areas of finance and investment. Students opting for this elective specialize in the various aspects of investments. Various investment schemes, investment process, return and risk associated with investment, valuation of different securities, security analysis fundamental, derivatives markets and portfolio management strategies etc. As a prerequisite, the students should have basic knowledge about the concepts relating to Investment Management, various avenues available for investment.

Course Description

Organisational behaviour provides the knowledge base for understanding behaviour within organisations. Students will be exposed to broad areas in OB theory, concepts, and research through this course. The subject equips students with tools to effectively manage individuals and groups within organisations and offers a better understanding of organisational culture. As a prerequisite, students should be having a basic knowledge about organisations, business and business management.

Course Description

This course provides an understanding of the various aspects and practices followed in the life and general insurance business. It gives the reader an insight into the different types of life insurance plans products, and its variations. The method of premium calculation and bonus, the different types of annuity plans, group insurance plans etc., are explained in a lucid style, for an easy understanding. Topics on Unit-linked policies, nomination and assignments, lapsed and revival of policies, surrender values and foreclosure, as also policy claims have all been brought out very well. General insurance policies, underwriting practices, claims management, accounting, investments and customer service.

Course Description

This course presents and analyzes derivatives, such as forwards, futures, and options. These instruments have become extremely popular investment tools over the past several decades, as they allow one to tailor the amount and kind of risk one takes, be it risk associated with changes in interest rates, exchange rates, stock prices, commodity prices, inflation, weather, etc. They are used by institutions as well as investors, sometimes to hedge (reduce) unwanted risks, sometimes to take on additional risk motivated by views regarding future market movements. The course defines the main kind of derivatives, shows how they are used to achieve various hedging and speculating objectives, introduces a framework for pricing derivatives, and studies several applications of derivative-pricing techniques outside derivative markets.

Course Description 

This course is offered as marketing and human resources elective in the fifth semester. This paper aims to develop conceptual knowledge of wage and salary administration. It familiarizes the students with the legal aspect of wage and salary administration in India. This course is focused on the general concepts, theories and practices of wage and salary administration with specific emphasis on the design, construction, and administration of salary and wage considering various governing labour laws. In order to imbibe the skills required for a Human Resource professional the course also focuses on job evaluation methods, performance appraisal standards and the importance of various other metrics used for evaluation. It also identifies the knowledge and skills needed for effective management of workforce by examining PLC (Performance Linked Compensation).It explains and reinforces the concept that performance management is not a one-time supervisory event, but an ongoing process of planning, facilitating, assessing, and improving individual and organizational performance.

Course Description

The course is framed to create an appreciation of the importance of the Regulatory Environment necessary for the orderly and smooth functioning of the Insurance Business in India. The course provides an overview of Functions of IRDA, Licensing, Financial Regulatory aspects of Solvency margin and Investments. This course prepares students to learn complex rules and regulations of insurance in a simple manner.

Course Description

The paper aims to provide the student knowledge about advanced accounting in conformity with the provision of companies’ Act and latest amendments. It provides an overview of the corporate practice in maintaining the books as per accounting standards especially in case of mergers and acquisitions, liquidation etc. As a prerequisite, students should have a basic knowledge about finance and accounts.

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.

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 organisations.

Course Description:

Stress is a common word used today in everyday walk 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.

Course Objectives:

●        To define stress, identify stressors and its origin.

●        To understand the role of physiological mechanisms of stress.

●        To identify the stress related illness.

●        To develop better understanding on different coping strategies and relaxation techniques.

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

Course Description:

Every person whose income crosses the taxable limit has to compulsorily pay taxes. Knowledge about tax planning helps every person to plan and reduce the burden of taxes.  This course is just extension of Taxation Law-I in which students learned about different sources of income for an individual. Taxation law-II is offered as a core paper in the sixth semester which provides advanced knowledge on computation of total income for an individual and assessment of income tax liability of individuals. The course also includes “Goods and Services Act”, which came into force with effect from 1 July 2017 under the principle of One Nation, One Tax and One Market. It provides an overview of structure of GST Act, procedure for registration, procedure to claim ITC, reverse charge mechanism, payment of GST, procedure relating to levy of CGST, SGST & IGST.

Course Description

This paper enables the students to have a deep understanding of the theoretical framework of Accounting and also helps the students to have an in-depth knowledge of Accounting Standards to be followed while disclosing the books of accounts. It also familiarizes the students with the standards and procedures to be followed while valuing the various items of the Balance sheet. As a prerequisite, students should have a thorough understanding of various accounting concepts.

Course Description

This course provides the knowledge base for understanding the principles and techniques of Strategic Human Resource Management. The primary objective is to provide a framework of the principles, concepts, tools and techniques of planning and implementation of Strategic Human Resource Strategies. The course will provide an in-depth learning about ways to manage strategic organisations.  The subject equips students with the intricacies of building knowledge management into strategy framework and they learn as to how globally competent personnel contributes to improved performance, productivity, and morale. As a prerequisite, the student should the know basics concepts of business, management, human resource, and organisations.

At the end of the course the students will able to

●        CO1: Asses appropriate concepts and frameworks of strategic HR management.

●        CO2: Prioritize the techniques of HR in gaining a sustainable competitive advantage

●        CO3: Compare the various retention strategies used in organisations

●        CO4: Evaluate the impact and challenges of domestic and global companies in developing globally competent managers.

●        CO5: Summarise various HR investment considerations by companies

●        CO6: Critically evaluate the difference between Global and Domestic HRM with examples

Course Description:

This course provides complete knowledge about the evolution of banking system, the structure of banking system in India and nationalization of banks in India. It deals with the Banking Regulation Act, 1949 which is applicable to Banks in India. The details such as share capital, licensing, amalgamation of banking companies, appointment of whole-time chairman etc. are explained in detail. The course also discusses the concept of the Central bank, its role, functions, and the powers. It further highlights the measures taken by RBI in controlling inflation, economic development, and financial inclusion. Other topics like Banking organizations management of capital funds in Commercial banks, Practical banking innovations and the reforms in banking sector are also dealt with in detail. The course is designed to primarily acquaint the students with operational parameters of banking law and to teach the innovative measures taken by the banks and also the general principles of banking law governing the banking companies.

Course Description

This course seeks to provide an understanding of finance in an international setting. This course will explore the characteristics of international finance and evaluate the associated risks and benefits involved in operating globally. The course will emphasize on international currency issues when operating across national boundaries and the recent developments in international financing.  The course aims at developing effective strategies for international financing and investment. As a prerequisite, the students should be having basic knowledge about concepts relating to financial management in domestic firms, business organisation, basics of accounting and business management.

Course Description

This paper aims to develop conceptual knowledge on the overview of dynamic aspects of marketing namely Consumer Behaviour and Marketing Research. The subject mainly focuses on fundamentals of consumer behaviour, different models, strategies involved in segmentation, positioning/repositioning and store choice. This subject also focuses on fundamentals of market research.

Course Description

This course provides an overview of the nature of international banking and the major cultural, economic, social and legal environment in which the international banks operate. It covers the framework of international banking, the structure, functions and the role of international investment banking. Further, it provides a detailed coverage of financial institutions, foreign trade, foreign exchange market, and its importance.

Course Description:

Advanced Financial Accounting-II provides comprehensive understanding of all aspects relating to financial accounting procedures and presentation of financial statements as per legal requirements in different types of organisations such as, Banking companies, Insurances companies, Leasing companies. The students will also gain an understanding about the recent trends in accounting in the areas like human resource accounting, social responsibility accounting, environmental accounting and inflation accounting. As a prerequisite, students should have sound knowledge about basic concepts of accounting and preparation of final accounts. They also must have some basic knowledge about banking, insurance and leasing companies.

Course Description

The course focuses to introduce the major building blocks, major functions, major business processes, performance metrics, and major decisions (strategic, tactical, and operational) in supply chain networks. On the other hand, Customer Relationship Management (CRM) being one of the most important components for sustenance and growth of an organization will be taught with live examples with practical understanding. With the advancement of software technologies, significant progress has been made easy with the help of analytics and big data using various software’s. The usage of software’s to analyze supply chain and customer data will be encouraged through hands on experience to facilitate better understanding. On the whole this course will help the students understand the importance of supply chain management to run the business successfully and will also provide valuable insights on customer relationship management metrics such as honesty, promise, loyalty, satisfaction and trust. As a perquisite the students should know the basics of marketing and consumer behavior, which will be imparted through field work and theoretical understanding.

Course Description

This course provides the knowledge base for understanding and preparation of the Banking and Insurance Company Accounts. The primary objective is to help students learn the preparation of final accounts of Banking and Insurance Companies. The course provides thorough knowledge on the accounting treatment of special items in banking company accounts relating to interest on doubtful debts, rebate on bills discounted, NPA calculation, income recognition etc. It also acquaints students with knowledge relating to Life Insurance and General (Fire and Marine) Insurance company accounts, treatment of bonus in reduction of premium, interest accrued on investments, outstanding premium and claims etc.

Course Description:

The purpose of the course is to guarantee that students have an expansive comprehension of the general standards of risk in business, the key dangers that emerge inside the financial services industry, the impact of corporate administration, control and codes of conduct, and the methodologies that are regularly used to recognize, reduce and oversee particular parts of risk.

CO5: Evaluate the investment risk factors and use tools for mitigating investment risk.

Course Description:

This course intends to introduce to the students about the basics of law and the legal system within our country. It will sensitise students about the different acts and laws prevailing within the country. It will also enable the students to examine law from a humanistic perspective, after analyzing real situations in life. The course will also help the students in honing their analytical skills, as they would be critiquing articles based on the various themes of study and submitting assignments as part of their assessment.

Course Description

Web Designing 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.

 Learning Objectives:

• To provide knowledge on web designing.
• To familiarize and educate the students on methods and techniques of web designing.
• To acquaint students with necessary web designing skills.

Course Objective

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. Policies enable the public to measure the achievements of the government. A policy document lists out the intentions or objectives of the government for a social problem. This course introduces the foundations of public policy to the students. Policies on important subjects like Health, Education Forests and Environment etc. are important areas of study in this course

 Course Objectives

• To introduce the fundamentals of Public Policy as a discipline and Policy Analysis as a profession
• To familiarize students with several disparate Public Affairs disciplines with enough clarity that they can lucidly distinguish between them.
• To produce a cohort of competent Policy Analysts with a problem-solving bent, ready to take on public matters in a systematic and manifestly professional manner

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