BANGALORE UNIVERSITY

(According to NEP – 2020 Regulations)

SYLLABUS & REGULATIONS
OF
Bachelor of Commerce ( B.Com.)
2021-22 Onwards

DEPARTMENT OF COMMERCE
Jnanabharathi Campus, Bangalore - 560056
www.bangaloreuniversity.ac.in
 REGULATIONS PERTAINING TO B.COM DEGREE (REGULAR)
According to NEP – 2020

I. OBJECTIVES

● To enhance Knowledge related to major theories and models in key areas of Finance,
Accountancy, Taxation, Marketing, Human Resource Management and other interdisciplinary
areas.
● To develop IT enabled Global Managers, Ethical Managers for solving real time problems in
business.
● To enhance knowledge of microeconomic theories, create Business Analysts and
Entrepreneurs.
● To equip students for the world of work, particularly the work of the future.
● To develop Managerial Knowledge and Tactical Dexterity, with broader Skill sets and
encourages them to seek out audacious innovative solutions for today’s Business.
● To provide an extreme and rigorous base for teaching, research and allied business
administration.
● To empower students to take up competitive examinations like UPSC, KPSC, etc,.

II. GRADUATE ATTRIBUTES

The graduate attributes in B. Com. are the outline of the expected course learning outcomes
mentioned in the beginning of each course. The characteristic attributes that a B. Com. graduate will
be able to demonstrate through learning various courses which are listed below:

● Disciplinary Knowledge
Capability of executing comprehensive knowledge and understanding of one or more disciplines that
form part of commerce.

● Communication Skills
i. Ability to communicate long standing, unsolved problems in commerce;
ii. Ability to show the importance of commerce as precursor to various market developments since the
beginning of civilization.

● Critical Thinking
I. Ability to engage in reflective and independent thinking by understanding the concepts in every area
of Commerce and Business;
ii.Ability to examine the results and apply them to various problems appearing in different branches of
Commerce and Business.

● Problem solving
I. Capability to reduce a business problem and apply the classroom learning into practice to offer a
solution for the same;
ii. Capabilities to analyse and synthesize data and derive inferences for valid conclusion;
iii. Able to comprehend solutions to sustain problems originating in the diverse management areas
such as Finance, Marketing, Human Resource, Taxation and so on.

● Research Related Skills

i. Ability to search for, locate, extract, organise, evaluate, and use or present information that is
relevant to a particular topic;
ii. Ability to identify the developments in various branches of Commerce and Business.

● Information and Communication Technology (ICT) digital literacy

Capability to use various ICT tools (like spreadsheet) for exploring, analysis, and utilizing the
information for business purposes.

● Self-directed Learning
Capability to work independently in diverse projects and ensure detailed study of various facets of
Commerce and Business.

● Moral and Ethical Awareness/Reasoning

i. Ability to ascertain unethical behaviour, falsification, and manipulation of information;
ii. Ability to manage self and various social systems.

● Life-long learning
Capability of self-paced and self-directed learning aimed at personal development and for improving
knowledge/skill development and reskilling in all areas of Commerce.

III. ELIGIBILITY FOR ADMISSION

Candidates who have completed two years Pre – University course of Karnataka State or its equivalent
as notified by the university from time to time are eligible to seek admission for this course

IV. DURATION OF THE PROGRAMME

The Duration of the Programme is Four (04) years of Eight Semesters. Progressive Certificate,
Diploma, Bachelor Degree or Bachelor Degree with Honors provided at the end of each year of Exit of
the Four years Undergraduate Programme

Exit with Credits Requirement*

Certificate at the Successful Completion of First Year (Two Semesters) of 50

the Four Years Bachelor of Commerce Undergraduate Degree
Programme

A Diploma at the Successful Completion of the Second Year (Four (50+50) 100
Semesters) of the Four Years Bachelor of Commerce Undergraduate
Degree Programme

Basic Bachelor Degree at the Successful Completion of the Third (50+50+46) 146
Year (Six Semesters) of the Four Years Bachelor of Commerce
Undergraduate Degree Programme
 Bachelor Degree with Honours in a Discipline at the Successful (50+50+46+ 41) 187
Completion of the Four Years (Eight Semesters) of the Four Years
Bachelor of Commerce Undergraduate Degree Programme

V. MEDIUM OF INSTRUCTION

The medium of instruction shall be English. However, a candidate is permitted to write the
examination either in English or in Kannada (Kannada version Only for Theory Papers).

VI. ATTENDANCE

● For the purpose of calculating attendance, each semester shall be taken as a Unit.
● A student shall be considered to have satisfied the requirement of attendance for the semester,
if he/she has attended not less than 75% in aggregate of the number of working periods in
each of the courses compulsorily.
● A student who fails to satisfy the above condition shall not be permitted to take the University
examination.

VII. TEACHING AND EVALUATION

M.Com graduates with B.Com, B.B.M, BBA & BBS as basic degrees from a recognized university are
only eligible to teach and to evaluate the Courses (except languages, compulsory additional subjects
and core Information Technology related subjects) mentioned in this regulation. Languages and
additional courses shall be taught by the graduates as recognized by the respective Board of Studies.

VIII. RECORD MAINTENANCE AND SUBMISSION

● Every college is required to establish an Innovative business lab / computer lab to enable
students to get practical knowledge of business activities and online learning.
● In every semester, the student should keep a record of the Business Lab/Field Study Activity
and submit it to the concerned faculty.
● The BOE is authorized to make random surprise visits to the colleges and verify record-books
and the internal marks awarded.

IX. Guidelines for Continuous Internal Evaluation (CIE) and Semester End
Examination (SEE)

The CIE and SEE will carry 30% and 70% weightage each, to enable the course to be evaluated for a
total of 100 marks, irrespective of its credits. The evaluation system of the course is comprehensive &
continuous during the entire period of the Semester. For a course, the CIE and SEE evaluation will be
on the following parameters:

SL No. Parameters for the Evaluation Marks

 Continuous Internal Evaluation (CIE)

1 Continuous & Comprehensive Evaluation (CCE) 10 Marks

2 Internal Assessment Tests (IAT) 20 Marks

Total of CIE (A+B) 30 Marks

3 Semester End Examination (SEE) 70 Marks

Total of CIE and SEE (A + B + C) 100 Marks

A. Continuous & Comprehensive Evaluation (CCE): The CCE will carry a maximum of 10%
weightage (10 marks) of total marks of a course. The faculty member can select any four of the
following assessment methods, Minimum of four of the following assessment methods of (2.5)
marks each:
● Individual Assignments
● Seminars/Classroom Presentations/ Quizzes
● Group Discussions /Class Discussion/ Group Assignments
● Case studies/Case lets
● Participatory & Industry-Integrated Learning/ Field visits
● Practical activities / Problem Solving Exercises
● Participation in Seminars/ Academic Events/Symposia, etc.
● Mini Projects/Capstone Projects
● Any other academic activity.

B. Internal Assessment Tests (IAT): The IAT will carry a maximum of 20% weightage (20 marks)
of total marks of a course, under this component, two tests will have to be conducted in a semester
for 25 marks each and the same is to be scaled down to 10 marks each. Standard format is given
below.

C. In the case of 50 percent of CIE weightage courses, faculty members can choose assessment
methods accordingly for the required marks as mentioned above.
 Template for IAT
Internal Assessment Test Bachelor (B.Com.)
Name of the Course: Course Code:
Duration: 1 Hours Total Marks: 25

SECTION-A
I. Answer any two of the following questions. (Questions related to Concepts) ( 2X 2 = 4)
1.
2.
3.

SECTION-B
II. Answer any two of the following questions. (Questions are related to Understanding and
Application) ( 2X 5 = 4)
4.
5.
6.
SECTION- C
III. Answer any one of the following questions. (Questions are related to analysis and
evaluation) (1 X 11 = 11 )
7.
8.
XXXXXXXX

X. APPEARANCE FOR THE EXAMINATION

A candidate shall be considered to have appeared for the examination only if he/she has submitted the
prescribed application for the examination along with the required fees to the university.

XI. PATTERN OF QUESTION PAPER

SECTION-A 1. (Conceptual questions) Answer any FIVE out of (05 X 02 = 10 Marks)

a,b,c,d,e,f,g seven subquestions

SECTION -B: 2,3,4,5.6 (Application questions) Answer any THREE out (03 X 05 = 15 Marks)
of five questions

SECTION-C: 7,8,9.10, 11 (Analysis and understanding questions) Answer (03 X 12 = 36 Marks)

any THREE out of five questions

SECTION-D 12 Question completely based on the skill (01 X 09 = 09 Marks)

Development part (lab activities) Answer any
ONE out of two questions

TOTAL 70 Marks
 B.Com Programme Structure

SEMESTER I

Sl Course Title of the Course Category Teaching SEE CIE Total Credits
No. Code of hours Marks
courses per week
( L+T+P)

1 Lang.1.1 Language – I AECC 3+1+0 70 30 100 3

2 Lang.1.2 Language – II AECC 3+1+0 70 30 100 3

3 B.Com. Financial DSC 3+0+2 70 30 100 4

1.1 Accountancy

4 B.Com. Business DSC 4+0+0 70 30 100 4

1.2 Management &
Startups

5 B.Com. Principles of DSC 4+0+0 70 30 100 4

1.3 Marketing

6 B.Com. Digital Fluency/ SEC-SB 1+0+2 50 50 100 2

1.4 Spreadsheet for
Business

7 B.Com. Financial OEC 3+0+0 50 50 100 3

1.5 Literacy / Business
Documentation

8 Physical Education - SEC-VB 0+0+2 1

Yoga

9 Health and Wellness SEC-VB 0+0+2 1

Sub - Total ( A) 450 250 700 25

Notes:
● One Hour of Lecture is equal to 1 Credit.
● One Hour of Tutorial is equal to 1 Credit (Except Languages).
● Two Hours of Practical is equal to 1 Credit

Acronyms Expanded
AECC : Ability Enhancement Compulsory Course
DSC © : Discipline Specific Core (Course)
SEC-SB/VB : Skill Enhancement Course-Skill Based/Value Based
OEC : Open Elective Course
DSE : Discipline Specific Elective
 SEE : Semester End Examination
Ø CIE : Continuous Internal Evaluation
Ø L+T+P : Lecture+Tutorial+Practical(s)

Note: Practical Classes may be conducted in the Business Lab or in Computer Lab or in Class room
depending on the requirement. One batch of students should not exceed half (i.e., 50 or less than 50
students) of the number of students in each class/section. 2 Hours of Practical Class is equal to 1 Hour
of Teaching, however, whenever it is conducted for the entire class (i.e., more than 50 students) 2
Hours of Practical Class is equal to 2 Hours of Teaching
 Name of the Program: Bachelor of commerce (B.Com.)
Course Code: B.Com. 1.1
Name of the Course: Financial Accountancy
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Understand the Basic Concepts of Accountancy
● Exercise the accounting treatments for consignment transactions & events in the books of
consignor and consignee.
● Demonstrate various accounting treatments for dependent & independent branches
● Learn various methods of accounting for hire purchase transactions.
● Outline the emerging trends in the field of accounting

Syllabus
Module No. 1: Introduction to Accountancy (10 Hrs)
Introduction – Meaning, Definition of Accounting – Uses & Users of Accounting – Accounting
Principles - Accounting process – Types of Reconciliation (Concepts) – Recognition of Capital &
Revenue and Problems on Accounting Equation (Operating in Spreadsheet).

Module No. 2: Consignment Accounts (12 Hrs )

Introduction-Meaning of Consignment-Consignment vs Sales-Proforma Invoice-Accounts
Sales-Types Commission-Accounting for Consignment Transactions & Events in the books of
Consignor only - Treatment of Normal & Abnormal Loss. -Valuation of Closing Stock-Goods sent at
Cost Price and Invoice Price. (Operating in Spreadsheet )

Module No. 3: Accounting for Inland Branches ( 12 Hrs )

Introduction – Meaning – Objectives – Types of Branches –Meaning and features of Inland Branches
- Dependent Branches – Independent Branches – Foreign Branches – methods of Maintaining books
of Accounts by Head office – Meaning & Feature of Debtor system, stock & Debtor system, wholesale
branch system and Final Account system – Supply of Goods at Cost Price & Invoice Price - Problems
on preparation of Dependent Branch A/c in the books of Head Office under Debtor system only.
(Operating in Spreadsheet )

Module No. 4: Leasing & Hire Purchase ( 14 Hrs )

Leasing – Elements of lease – Major Components of Lease Agreement – Types of Leasing – Leasing
Financial institution in India. (Theory) - Hire Purchase - Meaning of Hire Purchase and Instalment
Purchase System- difference between Hire Purchase and Instalment Purchase – Important
Definitions – Hire Purchase Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges –
Net Hire Purchase Price – Net Cash Price – Calculation of Interest – Calculation of Cash Price –
Journal Entries and Ledger Accounts in the books of Hire Purchaser (Asset Accrual Method only). (
Calculation of EMI in Spreadsheet )

Module No. 5: Emerging Trends in Accounting ( 08 Hrs )

Digital Transformation of Accounting-Big Data Analytics in Accounting- Accounting through Cloud
Computing - Green Accounting - Human Resource Accounting - Inflation Accounting - Database
Accounting (Concepts only)
 Skill Developments Activities:
● Preparation of Proforma invoice and accounts sales with imaginary figures.
● Collect hire purchase agreements and draft dummy hire purchase agreements with
imaginary figures.
● Collect the procedure and documentations involved in the establishment of various branches.
● List out Capital & Revenue Items
● Identify latest innovations and developments in the field of accounting.
● Any other activities, which are relevant to the course.

Reference Books:
● ICAI Study Materials on Principles & Practice of Accounting, Accounting and Advanced
Accounting.
● SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.
● Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting: Text and
Cases, McGraw-Hill Education, 13th Edition.
● Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial Accounting,
Pearson Education, 11th Edition.
● J.R. Monga, Financial Accounting: Concepts and Applications. Mayur PaperBacks, New
Delhi, 32nd Edition.
● S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi, 6th Edition.
● B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers & Distributors
● Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi.

Note: Latest edition of textbooks and reference Books may be used

Continuous Internal Evaluation (CIE)

SL No. Parameters for the Evaluation Marks

1 Practicals in spreadsheet (Excel) 20 Marks

2 Record Book 10 Marks

Total of CIE (A+B) 30 Marks

3 Semester End Examination (SEE) 70 Marks

Total of CIE and SEE (A + B + C) 100 Marks

Name of the Program: Bachelor of commerce (B.Com.)

 Course Code: B.Com. 1.2
Name of the Course: Business Management & Startups
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Design and demonstrate the strategic plan for the attainment of organizational goals.
● Compare and choose the different types of motivation factors and leadership styles.
● Understand startups Opportunities and Financial Issues of Startups
● Understand the support extended by Incubators & Major Startups Incubators in India.
● Understands Government Initiatives for Startups in India.

Syllabus
Module No. 1: Principles & Functions of Management (12 Hrs)
Introduction – Meaning – Definitions – Importance & scope of management - Principles of
Management. Managerial Functions: Meaning, Definition, Characteristics, benefits & Limitations of
Planning, organizing, Directing, Coordinating & Controlling - Task & Responsibilities of Professional
Manager - Environmental Analysis and diagnosis: Meaning-importance and Techniques
(SWOC/TOWS/WOTS-UP-BCG Matrix- Competitor Analysis, PESTLE Analysis)

Module No. 2: Leadership & Motivation (14 Hrs )

Leadership: concept – Importance – Major Theories of leadership (Likert’s scale Theory, Blake &
Mouton's Managerial Grid theory, House path goal theory, Fred fiedler's situational leadership).
Modern leadership styles in the changing world (Charismatic leadership, Transformational
leadership, Visionary Leadership, Transactional Leadership, Servant Leadership, Situational
Leadership).
Motivation: Concept & importance of Motivation – Contemporary Motivation Theories (Expectancy
Theory, Equity Theory, Goal Setting theory, Reinforcement theory)

Module No. 3: Startups & Its Financial Issues ( 10 Hrs )

Introduction- Meaning – Features – Types of Startups – Ideation – Design Thinking,
Entrepreneurship Lessons for Startups, 3 Pillars to Initiate startup (Handholding, Funding &
Incubation). Startup Financial issues: feasibility Analysis- The cost & Process of Raising capital –
Unique Funding issues of a High tech Ventures – funding with equity – Financing with debt – funding
strategies with bootstrapping – Crowdfunding – Venture Capital.

Module No. 4: Incubation Support to startups ( 10 Hrs )

Introduction- Meaning & definition of Incubation support – Objectives & Functions of Incubation
Centers - Services Types – Incentives for Incubators – Role of Incubators in startup Policy, List of
Major Startups Incubators in India - Case studies on Startups.

Module No. 5: Government Initiatives for Startups in India ( 10 Hrs )

Government Initiatives – Startup India Initiative, Seed Fund – ASPIRE –SAMRIDDHI Scheme – Mudra
Scheme (Sishu, Kishore & Tarun) – ATAL Innovation Mission – MSME Multiplier Grants Scheme –
Credit Guarantee fund trust for micro & small business – Software Technology Park – Venture
Capital Assistance Scheme – Single Point Registration scheme – M-SIPS – Self Employment & Talent
Utilization (SETU)

Skill Developments Activities:

 ● Visit any business organization and collect the information on types of planning adopted by
them & organizational structure
● Analyse the leadership styles of any select five companies of different sectors.
● Prepare a Business Plan for startups.
● List out Major Startups Incubators In your State
● Visit to Nearest Bank or Financial institution and prepare a Report on Financial Incentives
Provided to startups
● Any other activities, which are relevant to the course.

Reference Books:
● Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An International and
Leadership Perspective, McGraw Hill Education, 10th Edition.
● Stephen P Robbins and Madhushree Nanda Agrawal (2009), Fundamentals of Management:
Essential Concepts and Applications, Pearson Education, 6th Edition.
● James H. Donnelly, (1990) Fundamentals of Management, Pearson Education, 7th Edition.
● B.P. Singh and A.K.Singh (2002), Essentials of Management, Excel Books
● P C Tripathi & P N Reddy (2005), Principles of Management, TMH Publications, 3rd Edition.
● Koontz Harold (2004), Essentials of Management, Tata McGraw Hill.
● Kathleen R Allen, Launching New Ventures, An Entrepreneurial Approach, Cengage Learning,
2016.
● Anjan Raichaudhuri, Managing New Ventures Concepts and Cases, Prentice Hall International,
2010.
● S.R. Bhowmik and M. Bhowmik, Entrepreneurship, New Age International, 2007.
● Steven Fisher, Ja-nae Duane, The Startup Equation -A Visual Guidebook for Building Your
Startup, Indian Edition, McGraw Hill Education India Pvt. Ltd, 2016.
● Donald F Kuratko, Jeffrey S. Hornsby, New Venture Management: The Entrepreneurs Road Map,
2e, Routledge, 2017.
● Vijay Sathe, Corporate Entrepreneurship, 1e, Cambride, 2009

Note: Latest edition of textbooks and reference Books may be used

Continuous Internal Evaluation (CIE)

SL No. Parameters for the Evaluation Marks

1 Continuous & Comprehensive Evaluation (CCE) 10 Marks

2 Internal Assessment Tests (IAT) 20 Marks

Total of CIE (A+B) 30 Marks

3 Semester End Examination (SEE) 70 Marks

Total of CIE and SEE (A + B + C) 100 Marks

Name of the Program: Bachelor of commerce (B.Com.)

 Course Code: B.Com. 1.3
Name of the Course: Principles of Marketing
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Understand the basic concepts of marketing and assess the marketing environment.
● Analyse the consumer behaviour in the present scenario and marketing segmentation.
● Discover the new product development & identify the factors affecting the price of a product
in the present context.
● Judge the impact of promotional techniques on the customers & importance of channels of
distribution.
● Outline the recent developments in the field of marketing.

Syllabus
Module No. 1: Introduction to Marketing (12 Hrs)
Fundamentals of Marketing : Importance and Scope of Marketing; Core marketing concepts;
Approaches of Marketing.
Analyzing the Marketing Environment: Components of Environment; Micro & Macro
Environment; Environment specific to the firm; Global Environment , consumer environment,
technology environment, competition environment.
Value Philosophy in Marketing: Understanding the value philosophy, Meaning of value; Value
Creation and Delivery; Value Delivery Process; Value Delivery and Upstream Marketing; Value
Innovation; Co-creation of value

Module No. 2: Consumer Behaviour & Market segmentation (12 Hrs )

Introduction - Factors influencing Consumer Behaviour; Buying Decision Process; Theories of Consumer
Decision Making
Marketing Research Key terms and process of market research; Role of Market Research in the decision
making system.
Market Segmentation, Targeting, Differentiation & Positioning: Levels of Segmentation; Basis for
Segmenting Consumer and Business Markets; Market Targeting , Developing, Communicating and
Positioning Strategy. Elements of Marketing Mix

Module No. 3: Product and Pricing Strategy ( 12 Hrs )

Product Levels; Classifying products; Product Range, Line, Mix; Product Life Cycles; New Product
Development, New Service Development; Stages of Product Development; Adoption Process.
Pricing to Capture Value: Pricing Environment; Consumer Psychology & Pricing; Pricing Philosophy;
Setting Price; Price Adaptations; Initiating Price Changes; Responding to Competitors’ Price Changes

Module No. 4: Marketing Channels & Promotion ( 12 Hrs )

Marketing channels, Functions; Physical Distribution. and Value Networks; The role of Marketing
channels; Channel Design Decisions; Channel Management Decisions; Channel Integration and
Systems; E-commerce, E- Retailing.
Promoting Value: Marketing Communications; Personal Influencers; Marketing Communications
Mix - Advertising, Sales Promotion, Personal Selling, Direct Marketing; Public Relations.

Module No. 5: Advancements in Marketing: (Concepts only ) ( 08 Hrs )

Advancements in Marketing - Social Marketing, online marketing - Search Engine Optimization
(SEO)- green marketing, Rural marketing; Mobile Marketing - Marketing Analytics - Social Media
 Marketing - Email Marketing - Live Video Streaming Marketing - Network Marketing, Affiliate
Marketing , Chatbots, Influencer Marketing, Global Marketing, Relationship Building and Customer
Retention, Strategic Alliances and Networks

Skill Developments Activities:

● Analyse the marketing environment of your locality and identify need, wants & purchasing
power of customers
● Collect consumer behaviour towards home appliances in your locality.
● Visit any organisation and collect the information towards pricing of the products.
● Visit any wholesalers/Retailers, collect the role of them in marketing.
● Identify the recent developments in the field of marketing.

Any other activities, which are relevant to the course.

Reference Books:
● Philip Kotler (2015), Principles of Marketing. 13th edition. Pearson Education.
● SaxenaRajan, (2017)Marketing Management, Tata McGraw-Hill Publishing Company
Ltd., New Delhi. Fifth Edition.
● Kumar Arun & Meenakshi N (2016), Marketing Management, Vikas Publishing House Pvt. Ltd.,
New Delhi. Third Edition
● Panda Tapan (2008), Marketing Management, Excel books, New Delhi, Second Edition.
● Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing: Concepts and
Cases. (Special Indian Edition)., McGraw Hill Education
● William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
● Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.
● Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage Learning.
● Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition

Note: Latest edition of textbooks and reference Books may be used

Continuous Internal Evaluation (CIE)

SL No. Parameters for the Evaluation Marks

1 Continuous & Comprehensive Evaluation (CCE) 10 Marks

2 Internal Assessment Tests (IAT) 20 Marks

Total of CIE (A+B) 30 Marks

3 Semester End Examination (SEE) 70 Marks

Total of CIE and SEE (A + B + C) 100 Marks

Name of the Program: Bachelor of commerce (B.Com.)

 Course Code: B.Com. 1.4
Name of the Course: Digital Fluency
Course Credits No. of Hours per week Total No. of Teaching Hours
2 Credits 3 Hrs 28 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies, Lab & field work
etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Understand the Fundamentals of computer
● Work in Microsoft word Document effectively
● Discover the arena of Internet and its possibilities
● Effectively communicate through Email

Syllabus
Module No. 1: Fundamentals of Computer (04 Hrs)
Introduction – Objectives - Computer, Mobile/ Tablet and their application - Components of a
Computer System - Central Processing Unit- Common Input & Output devices - USB ports and Pen
Drive - Connecting Power cord, Keyboard, Mouse, Monitor and Printer to CPU

Module No. 2: Word Processor (16 Hrs )

Introduction – Objective -Word Processing Basic - Opening Word Processing Package - Title Bar,
Menu Bar, - Toolbars & Sidebar - Creating a New Document - Opening and Closing Documents-
Opening Documents - Save and Save As - Closing Document - Using The Help - Page Setup - Print
Preview - Printing of Documents - PDF file and Saving a Document as PDF file - Document
manipulation & Formatting - Text Selection - Cut, Copy and Paste - Font, Color, Style and Size
selection - Alignment of Text - Undo & Redo - Spelling & Grammar - Shortcut Keys

Module No. 3: Internet ( 04 Hrs )

Introduction – Objectives – Internet - protocols: HTTP, HTTPS, FTP - Concept of Internet & WWW -
Website Address and URL - Applications of Internet - Modes of Connecting Internet (Hotspot, Wi-Fi,
LAN Cable, Broadband, USB Tethering) - Popular Web Browsers (Internet Explorer/Edge, Chrome,
Mozilla Firefox,) - Exploring the Internet - Surfing the web - Popular Search Engines - Searching on
Internet

Module No. 4: E-mail ( 04 Hrs )

Introduction -Objectives - Structure - protocols: SMTP, IMAP, POP3 - Opening Email account -
Mailbox: Inbox and Outbox - Creating and Sending a new E-mail - CC – BCC- Replying -Mail Merge-
Forwarding - attachments – Scheduling – Password Protect – Delete.

Skill Developments Activities:

● Use Word document to prepare Resume
● Draft a Covering letter using Word Processor
● To assemble the computer systematically
● Systematically draft different emails

Any other activities, which are relevant to the course.

Reference Books:
● Fundamentals of Computers, by Rajaraman V , Adabala N
● Fundamentals of Computers by Manoj Wadhwa (Author)
 ● Fundamentals of Computers by (V. Rajaraman)
● Learning MS-Word and MS-Excel, by Rohit Khurana
● Microsoft Word 2019 Step by Step Joan Lambert (Author)
● MICROSOFT WORD FOR BEGINNERS 2021: LEARN WORD PROCESSING SKILLS by RICHARD
STEVE

Note: Latest edition of textbooks and reference Books may be used

Continuous Internal Evaluation (CIE)

SL No. Parameters for the Evaluation Marks

1 Practicals 30 Marks

2 Record Book 20 Marks

Total of CIE (A+B) 50 Marks

3 Semester End Examination (SEE) 50 Marks

Total of CIE and SEE (A + B + C) 100 Marks

 Name of the Program: Bachelor of commerce (B.Com.)
Course Code: B.Com. 1.4
Name of the Course: Spreadsheet for Business
Course Credits No. of Hours per week Total No. of Teaching Hours
2 Credits 3 Hrs 28 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Understand the basic concepts of Spreadsheet
● Summarize data using Functions
● Apply Conditions using formulas and Functions
● Implement financial Accounting Concepts in Spreadsheet
● Outline the Basic Activities in Spreadsheet.

Syllabus
Module No. 1: Introduction (08 Hrs)
Introduction to spreadsheets - Office Suite overview - Basic text and cell formatting - Basic
arithmetic calculation - Special paste - Freeze pane - Auto completion of series - Sort and filter -
Charts.

Module No. 2: Summarize data using functions (10 Hrs )

Perform calculations by using the SUM function- Perform calculations by using MIN and MAX
functions - Perform calculations by using the COUNT function - Perform calculations by using the
AVERAGE function - Perform logical operations by using the IF function - Perform logical operations
by using the SUMIF function - Perform logical operations by using the AVERAGEIF function -
Perform statistical operations by using the COUNTIF function -

Module No. 3: Text Functions ( 10 Hrs )

Data validation - Text Functions : LEN, TRIM, PROPER, UPPER, LOWER, CONCATENATE.

Skill Developments Activities:

● Enter class data into rows and columns
● Create Draft Marks Card in Spreadsheet
● Create Draft profit and Loss and Balance Sheet in Spreadsheet
● Create GST Invoice in Spreadsheet with Tax Rate
Any other activities, which are relevant to the course.

Reference Books:
● Learning MS-Word and MS-Excel, by Rohit Khurana
● Excel Formulas and Functions 2020: The Step by Step Excel Guide with Examples on How to
Create Powerful Formulas: 1 by Adam Ramirez
● Excel 2013 in Simple Steps by Kogent Learning Solutions Inc.
● Excel Formulas and Functions: The Step by Step Excel Guide on how to Create Powerful
Formulas by Harjit Suman

Note: Latest edition of textbooks and reference Books may be used

 Continuous Internal Evaluation (CIE)

SL No. Parameters for the Evaluation Marks

1 Practicals 30 Marks

2 Record Book 20 Marks

Total of CIE (A+B) 50 Marks

3 Semester End Examination (SEE) 50 Marks

Total of CIE and SEE (A + B + C) 100 Marks

 Name of the Program: Bachelor of commerce (B.Com.)
Course Code: B.Com. 1.5
Name of the Course: Accounting for Everyone
Course Credits No. of Hours per week Total No. of Teaching Hours
3 Credits 3 Hrs 42 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Analyse various terms used in accounting;
● Make accounting entries and prepare cash book and other accounts necessary while running
a business;
● Prepare accounting equation of various business transactions;
● Analyse information from company's annual report;
● Comprehend the management reports of the company.

Syllabus
Module No. 1: Introduction to Accounting (08 Hrs)
Meaning, Importance and Need, Its objectives and relevance to business establishments and other
organizations, and individuals. Accounting information: meaning, users and utilities, sources of
accounting information. Some Basic Terms –Transaction, Account, Asset, Liability, Capital,
Expenditure & Expense, Income, Revenue, Gain, Profit, Surplus, Loss, Deficit. Debit, Credit,
Accounting Year, Financial Year.

Module No. 2: Transactions and Recording of Transactions (08 Hrs )

Features of recordable transactions and events, Basis of recording – vouchers and another basis.
Recording of transactions: Personal account, Real Account and Nominal Account; Rules for Debit and
Credit; Double Entry System, journalizing transactions; Preparation of Ledger, Cash Book including
bank transactions. (Simple Problems)

Module No. 3: Preparation of Financial Statements ( 10 Hrs )

Fundamental Accounting Equation; Concept of revenue and Capital; Preparation of financial
statements. (Simple problems)

Module No. 4: Company Accounts ( 08 Hrs )

Explanation of certain terms – Public Limited Company, Private Limited Company, Share, Share
Capital, Shareholder, Board of Directors, Stock Exchange, Listed Company, Share Price, Sensex - BSE,
NSE; Annual report, etc. Contents and disclosures in Annual Report, Company Balance Sheet and
Statement of Profit and Loss. Content Analysis based on annual report including textual analysis.

Module No. 5: Management Reports ( 08 Hrs )

Reports on Management Review and Governance; Report of Board of Directors - Management
discussion analysis- Annual Report on CSR – Business responsibility report – Corporate governance
report – Secretarial audit report.

Skill Developments Activities:

● Download annual reports of business Organisations from the websites and go through the
contents of the annual report and present the salient features of the annual report using
ratios and content analysis including textual analysis.
● Prepare accounting equations by collecting necessary data from medium sized firms.
● Prepare financial statements collecting necessary data from small business firms.
● Collect the management reports of any large scale organisation and analyse the same.
 ● Any other activities, which are relevant to the course

Reference Books:
● Hatfield, L. (2019). Accounting Basics. Amazon Digital Services LLC.
● Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2013). Introduction to Financial
Accounting. London: Pearson Education.
● Siddiqui, S. A. (2008). Book Keeping & Accountancy. New Delhi: Laxmi Publications Pvt. Ltd.
● Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
● Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill Publishing Co. Ltd.
● Mukharji, A., & Hanif, M. (2015). Financial Accounting. New Delhi: Tata McGraw Hill Publishing
Co. Ltd.
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial Accounting. New
Delhi: Vikas Publishing House Pvt. Ltd.
● Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
● Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi

Note: Latest edition of textbooks and reference Books may be used

Name of the Program: Bachelor of commerce (B.Com.)

Course Code: B.Com. 1.5
Name of the Course: Financial Literacy
Course Credits No. of Hours per week Total No. of Teaching Hours
3 Credits 3 Hrs 42 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Describe the importance of financial literacy and list out the institutions providing financial
services;
● Prepare financial plan and budget and manage personal finances;
● Open, avail, and manage/operate services offered by banks;
● Open, avail, and manage/operate services offered by post offices;
● Plan for life insurance and property insurance & select instrument for investment in shares

Syllabus
Module No. 1: Introduction (07 Hrs)
Meaning, importance and scope of financial literacy; Prerequisites of Financial Literacy – level of
education, numerical and communication ability; Various financial institutions – Banks, Insurance
companies, Post Offices; Mobile App based services. Need of availing of financial services from
banks, insurance companies and postal services.
Module No. 2: Financial Planning and Budgeting (07 Hrs )
Concept of economic wants and means for satisfying these needs; Balancing between economic
wants and resources; Meaning, importance and need for financial planning; Personal Budget, Family
Budget, Business Budget and National Budget; Procedure for financial planning and preparing
budget; Budget surplus and Budget deficit, avenues for savings from surplus, sources for meeting
deficit.

Module No. 3: Banking Services ( 10 Hrs )

Types of banks; Banking products and services – Various services offered by banks; Types of bank
deposit accounts – Savings Bank Account, Term Deposit, Current Account, Recurring Deposit, PPF,
NSC etc.; Formalities to open various types of bank accounts, PAN Card, Address proof, KYC norm;
Various types of loans – short term, medium term, long term, micro finance, agricultural etc. and
related interest rates offered by various nationalized banks and post office; Cashless banking,
e-banking, Check Counterfeit Currency; CIBIL, ATM, Debit and Credit Card, and APP based Payment
system; Banking complaints and Ombudsman. Unified Payment Interface (UPI).

Module No. 4: Post Office Financial Services ( 08 Hrs )

Post office Savings Schemes: Savings Bank, Recurring Deposit, Term Deposit, Monthly Income
Scheme, Kishan Vikas Patra, NSC, PPF, Senior Citizen Savings Scheme (SCSS), Sukanya Samriddhi
Yojana/ Account (SSY/SSA); India Post Payments Bank (IPPB). Money Transfer: Money Order,
E-Money order. Instant Money Order, collaboration with the Western Union Financial Services; MO
Videsh, International Money Transfer Service, Electronic Clearance Services (ECS), Money gram
International Money Transfer, Indian Postal Order (IPO).

Module No. 5: Protection and Investment Related Financial Services ( 10 Hrs )

Insurance Services: LifeInsurance Policies: Life Insurance, Term Life Insurance, Endowment
Policies, Pension Policies, ULIP, Health Insurance and its Plans, Comparison of policies offered by
various life insurance companies. Property Insurance: Policies offered by various general insurance
companies. Post office life Insurance Schemes: Postal Life Insurance and Rural Postal Life Insurance
(PLI/RPLI). Housing Loans: Institutions providing housing loans, Loans under Pradhan Mantri Awas
Yojana – Rural and Urban.
Investment avenues in Equity and Debt Instruments: Portfolio Management: Meaning and
importance; Share Market and Debt Market, Sensex and its significance; Investment in Shares –
selection procedure for investment in shares; Risk element; Investment
Management - Services from brokers and Institutions, and self-management; Mutual Fund

Skill Developments Activities:

● Visit banks, post offices, and insurance companies to collect information and required
documents related to the services offered by these institutions and to know the procedure of
availing of these services.
● Fill up the forms to open accounts and to avail loans and shall attach photocopies of
necessary documents.
● Prepare a personal and family budget for one/six/ twelve month on imaginary figures.
● Try to open a Demat account and trade for a small amount and submit the report on
procedure on opening of Demat account and factors considered for trading.
Any other activities, which are relevant to the course.

Reference Books:

● Avadhani, V. A. (2019). Investment Management. Mumbai: Himalaya Publishing House Pvt. Ltd.
● Chandra, P. (2012). Investment Game: How to Win. New Delhi: Tata McGraw Hill Education.
● Kothari, R. (2010). Financial Services in India-Concept and Application. New Delhi: Sage
Publications India Pvt. Ltd.
 ● Milling, B. E. (2003). The Basics of Finance: Financial Tools for Non-Financial Managers.
Indiana: universe Company.
● Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. (2015). Financial Planning. New Delhi: Sage
Publications India Pvt. Ltd.
● Zokaityte, A. (2017). Financial Literacy Education. London: Palgrave Macmillan.

Note: Latest edition of textbooks and reference Books may be used

Continuous Internal Evaluation (CIE)

SL No. Parameters for the Evaluation Marks

1 Practicals 30 Marks

2 Record Book 20 Marks

Total of CIE (A+B) 50 Marks

3 Semester End Examination (SEE) 50 Marks

Total of CIE and SEE (A + B + C) 100 Marks

Name of the Program: Bachelor of commerce (B.Com.)

Course Code: B.Com. 1.5
Name of the Course: Business Documents
Course Credits No. of Hours per week Total No. of Teaching Hours
3 Credits 3 Hrs 42 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Develop self-confidence to fulfill the documentation .
● Able to understand the formalities of bank & day to day transactions.
● Get in-depth knowledge in LIC & Office Documents

Syllabus
Module No. 1: Documents & Transactions (07 Hrs)
Preparation of Invoice – Receipts – Voucher - Delivery Challan - Entry cum Gate Pass - Debit and
Credit Note.
Transactions: Receipts – Vouchers – Debit Note – Credit Note.

Module No. 2: Banking Transaction Documents (07 Hrs )

Banking: Drawings, Endorsing and Crossing of Cheques - Filling up of pay in slips - Application and
preparation of Demand Drafts – Pass Book . Account opening form for SB account, Current account
and Term Deposits – Fixed Deposit account and FD Receipts, Bills of Exchange – Promissory Note.
Account opening form for SB account, Current account and Term Deposits – Fixed Deposit account
and FD Receipts, Bills of Exchange – Promissory Note.

Module No. 3: Insurance Transaction Documents( 10 Hrs )

Filling up of an application form of LIC policy - premium form - premium notice and Challan for
remittance receipts
Procedure for lapsed policy - procedure for settling an account while the insured is alive or dead.

Module No. 4: Office Documents ( 10 Hrs )

Circulars – Notice – Memo – Agenda – Minute of meetings –Resolutions - Stock list – offer letter –
Appointment letter – Quotation - Purchase order – sales order – Payroll Reports.

Skill Developments Activities:

● Obtaining Aadhar/PAN/Voter ID/ Passport of self.
● Filling up the forms to open Bank accounts
● Documents required to avail LIC Policy and necessary documents to be attached.
● Draft a circular.
● Preparation of Appointment Letter.
● Creation of draft Invoice.
Any other activities, which are relevant to the course.

Reference Books:

● Business Communication by Rai and Rai

● Drafting Pleading and Appearances - Taxman
● Document and information by J K Khanna
● Model Business Letters, Emails and Other Business Documents - by Taylor
● Other E - Books
Note: Latest edition of textbooks and reference Books may be used

Continuous Internal Evaluation (CIE)

SL No. Parameters for the Evaluation Marks

1 Practicals 30 Marks

2 Record Book 20 Marks

Total of CIE (A+B) 50 Marks

3 Semester End Examination (SEE) 50 Marks

Total of CIE and SEE (A + B + C) 100 Marks