Department of
COMMERCE






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

 
3 Semester - 2022 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COH361A INTRODUCTION TO PUBLIC POLICY 4 04 100
COH361B GRAPHIC DESIGNING 4 4 100
COH361C BASICS OF LAW 4 04 100
COH361D INDIAN SIGN LANGUAGE 4 4 100
COSF331 CORPORATE ACCOUNTING-II 4 4 100
COSF332 COMPUTER APPLICATIONS IN BUSINESS 4 4 100
COSF333 EXTERNAL FINANCIAL REPORTING 4 4 100
COSF334 FINANCIAL DECISION MAKING - I 4 4 100
COSF335 FINANCIAL SYSTEMS AND SERVICES 4 4 100
COSF381 NGO PROJECT 0 2 0
4 Semester - 2022 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COH461A STRESS MANAGEMENT 4 04 100
COH461B WEB DESIGNING 4 04 100
COH461C COMMUNICATION IN BUSINESS 4 04 100
COH461D INDIAN SIGN LANGUAGE 4 4 100
COSF412 ENTREPRENEURSHIP 2 2 50
COSF431 FINANCIAL DECISION MAKING - II 4 4 100
COSF432 DIGITAL MARKETING AND HRM 4 4 100
COSF433 PRACTICES OF BANKING AND INSURANCE 4 4 100
COSF434 AUDITING AS PER 'GAAS' 4 4 100
COSF435 BUSINESS STATISTICS AND MATHEMATICS 4 4 100
5 Semester - 2021 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COSF531 RESEARCH METHODOLOGY 4 4 100
COSF532 TAXATION LAWS-I 4 4 100
COSF541A FINANCIAL SECURITIES AND DERIVATIVES 4 04 100
COSF541B ADVANCED FINANCIAL ACCOUNTING 4 4 100
COSF542A FINANCIAL SERVICES AND ALTERNATIVE INVESTMENTS 4 4 100
COSF542B IND AS AND IFRS-I 4 4 100
COSF543A STRATEGIC FINANCIAL MANAGEMENT 4 4 100
COSF543B AUDITING AND CORPORATE GOVERNANCE 4 4 100
COSF581 SUMMER INTERNSHIP PROJECT 0 06 150
6 Semester - 2021 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COSF631 BUSINESS ANALYTICS 4 4 100
COSF632 CORPORATE LAWS 4 4 100
COSF633 TAXATION LAWS-II 4 04 100
COSF641A INTERNATIONAL FINANCE 4 4 100
COSF641B IND AS AND IFRS-II 4 4 100
COSF642A FINANCIAL MODELLING 4 4 100
COSF642B FINANCIAL STATEMENT ANALYSIS 4 04 100
COSF643A INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT 4 4 100
COSF643B FORENSIC AUDIT 4 4 100
COSF681 RESEARCH WORK 0 4 100

COH361A - INTRODUCTION TO PUBLIC POLICY (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

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.

Learning Outcome

CO1: Apply social science methods and design public policy to practical problems of government, communities, regions, and/or global issues.

CO2: Demonstrate the ability to analyse public policy through the contextual application of theories.

CO3: Develop critical thinking about public policy issues and the ability to conduct professional analyses of social, political, and economic structures and bureaucratic processes.

CO4: Develop a sensitive approach towards public policy themes like environment, health,education etc.

Unit-1
Teaching Hours:12
Key Concepts and Theories of Public Policy
 

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

Unit-2
Teaching Hours:12
Stages in Public Policy Process
 

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

Unit-3
Teaching Hours:12
Environment and Health 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

 

Unit-4
Teaching Hours:12
Policy on Population, Education and Social Welfare
 

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

Unit-5
Teaching Hours:12
Ethics in Public Policy
 

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

 

Text Books And Reference Books:

 1.       Public Policy; Theory and Concepts by Bidyut Chakrabarthy

 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.

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:

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:

Assessment Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

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

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

COH361B - GRAPHIC DESIGNING (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

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

Learning Outcome

CO1: Provide an overview of the Graphic designing.

CO2: To familiarize the methods and techniques of Graphic designing.

CO3: To enhance the skill set of the students in designing digital entities for businesses.

CO4: To imbibe the concepts of graphics designing to strengthen the campaigns of digital marketing.

Unit-1
Teaching Hours:12
Designing Fundamentals I
 

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

Unit-2
Teaching Hours:12
Designing Fundamentals II
 

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.

Unit-3
Teaching Hours:12
Image Size, Selection, Grid and Guides
 

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

Unit-4
Teaching Hours:12
Layers
 

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

Unit-5
Teaching Hours:12
Designs for Printing, Packaging And Web
 

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

Text Books And Reference Books:

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

Essential Reading / Recommended Reading

E-Books:

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

Evaluation Pattern

*

COH361C - BASICS OF LAW (2022 Batch)

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

Course Objectives/Course Description

 

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.

 

Learning Outcome

CO1: To remember and understand the constitutional provisions, the laws relating to transfer of property, the provisions of right to education, domestic violence and Cyber security.

CO2: To apply the provisions of right to information act

CO3: To analyse the various laws relating to protection intellectual property rights

Unit-1
Teaching Hours:10
Introduction to Law and Transfer of Property
 

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

Unit-2
Teaching Hours:10
Right to Education
 

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

Unit-3
Teaching Hours:10
Right to Information Act
 

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.

Unit-4
Teaching Hours:10
Domestic Violence Act -2005
 

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.

Unit-5
Teaching Hours:10
Intellectual Property Right
 

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.

Unit-6
Teaching Hours:10
Cyber Security & IT Act
 
Text Books And Reference Books:

Book 1: MullaThe Transfer Of Property Act By Justice M R Hariharan Nair

Book 2:Right To Education In India ,Author Praveen JhaP. 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

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:

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:

Assessment Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

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

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

COH361D - INDIAN SIGN LANGUAGE (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 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

 

Learning Outcome

CO1: Express simple actions, feelings, spell and Count

CO2: Display competence in interacting with the deaf and hearing-impaired people

CO3: Narrate various aspects basic communication skills to the target audience

Unit-1
Teaching Hours:12
Basic Visual Expressive Skills
 

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.

Unit-2
Teaching Hours:20
Basic Communication Skills: Part 1
 

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.

Unit-3
Teaching Hours:14
Basic Communication Skills: Part-2
 

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

Unit-4
Teaching Hours:14
Simple Technical Terms
 

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

Text Books And Reference Books:

·       Communication Options and Students with Deafness. (2011). Rehabilitation Council of India, New Delhi.

·       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

Essential Reading / Recommended Reading

·       Paul, P. V. (2009). Language and Deafness. Jones and Bartlett, Boston.

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:

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:

Assessment Component

Description

 

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments,

discussion forums, article reviews, case analysis etc.

20%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

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

20%

ESE

Written examination conducted for 2 hours duration

30%

Attendance

 

05%

 

Total

100%

COSF331 - CORPORATE ACCOUNTING-II (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 aims to provide the students’ knowledge about corporate accounting in conformity with the provision of companies’ Act and latest amendments. It provides an overview of the corporate practices in maintaining the books as per accounting standards especially in case of underwriting, mergers and acquisitions, liquidation etc. As a prerequisite, students should have a basic knowledge about finance and accounts.

Learning Outcome

CO1: Recall and define concepts related to underwriting, profit prior to incorporation, internal reconstruction, business combination and liquidation

CO2: Estimate underwriters? liability and be able to pass journal entries in the books of the company

CO3: Comply with legal requirements during underwriting, internal reconstruction, business combination and liquidation.

CO4: Prepare required accounting entries for underwriting, profit prior to incorporation, internal reconstruction, business combination and liquidation

CO5: Recall and appraise the importance of recent trends in accounting for organizations

Unit-1
Teaching Hours:8
Underwriting of Shares and Debentures
 

Level of Knowledge – Conceptual and working

Introduction - Meaning of underwriting– Underwriting commission– Types of underwriting– SEBI and Companies Act, 2013 guidelines for underwriter and the company - Marked and Unmarked applications– Journal entries in the books of the company and underwriters– Calculation of underwriter’s liability.

Unit-2
Teaching Hours:8
Profit Prior to Incorporation
 

Level of Knowledge - Conceptual and working

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.

Unit-3
Teaching Hours:8
Internal Reconstruction
 

Level of Knowledge - Conceptual and working

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 - Preparation of reconstruction Scheme

Unit-4
Teaching Hours:16
Accounting for Business Combinations and Corporate Restructuring
 

Level of Knowledge - Conceptual and working

Introduction – Corporate Restructuring - Types of corporate restructuring – purpose of corporate restructuring. Definition of Business Combination under IndAS 103 – Significant differences between IndAS 103 and AS 14 - 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.

Unit-5
Teaching Hours:12
Liquidation of Companies
 

Level of Knowledge - Conceptual and working

Meaning of Liquidation - Types of Liquidation – Provisions as per IBC and Companies Act, 2013 in the event of liquidation - Waterfall mechanism for payment of debt - Preparation of Liquidators final statement under voluntary Winding up or Winding Up by the Court - 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.

Unit-6
Teaching Hours:8
Recent Trends in Accounting
 

Level of knowledge: Conceptual  

Accounting Software Solutions – Need – Types – Challenges in adopting accounting software solutions – popular accounting software solutions.

Forensic Accounting – meaning – objectives – advantages and limitations – methods and techniques (theory only)

Accounting Analytics – meaning – benefits – challenges – use cases of analytics in accounting activities.

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).

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).

Text Books And Reference Books: