दिल्ली दिश्िदिद्यालय

UNIVERSITY OF DELHI

Bachelor of Commerce
B. Com.

(Effective from Academic Year 2022-23)

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UGCF 2022 based on NEP 2020 as approved by the Faculty of Commerce and Business in
its meeting held on 27th April 2022 & submitted to the University of Delhi for approval
from the Academic Council.

Applicable for students registered with Regular Colleges, Non-Collegiate

Women’s Education Board and School of Open Learning

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Table of Contents
I. Preamble................................................................................................................................................ 4
II. Abbreviations ........................................................................................................................................ 6
III. Definitions ............................................................................................................................................. 7
IV. Objectives............................................................................................................................................ 10
V. Features of UGCF in B. Com. ............................................................................................................. 10
VI. Qualification Type and Credit Requirements...................................................................................... 12
VII. Undergraduate Curriculum Framework (UGCF) In B.Com. (Hons.) ................................................. 13
1. Introduction ..................................................................................................................................... 13
2. Learning Outcomes-Based Approach to Curriculum Planning ...................................................... 14
2.1. Teaching-Learning Andragogy ............................................................................................... 14
2.2. Assessment of Student Learning ............................................................................................. 14
2.3. Nature and Extent of the Programme in B. Com. ................................................................... 15
2.4. Aims of Bachelor's Degree Programme in B. Com. ............................................................... 15
3. Graduate Attributes in B. Com. ...................................................................................................... 16
4. Qualification Descriptors for B. Com. ............................................................................................ 17
VIII. Programme Learning Outcomes of B. Com. ............................................................................... 18
1. Programme Outcomes for Core Courses (a) ................................................................................... 20
2. Programme Outcomes for Core Courses (b) ................................................................................... 21
3. Programme Outcomes for Generic Elective Courses(a) ..................... Error! Bookmark not defined.
4. Programme Outcomes for Generic Elective Courses(b) ................................................................. 22
5. Programme Outcomes for Generic Elective Courses(c) ................................................................. 24
6. Programme Outcomes for Discipline Specific Elective Courses (a) .............................................. 27
7. Programme Outcomes for Discipline Specific Elective Courses (b) .............................................. 28
8. Programme Outcomes for Discipline Specific Elective Courses (c) .............................................. 30
9. Programme Outcomes for Skills Enhancement Course (SEC) (a) .................................................. 33
10. Programme Outcomes for Skills Enhancement Course (SEC) (b) ............................................. 35
11. Programme Outcomes for Skills Enhancement Course (SEC) (c) .............................................. 37
IX. B. Com. Structure with Credit hours ................................................... Error! Bookmark not defined.
X. B.Com. (Hons.) UGCF - 2022 based on NEP – 2020 ......................................................................... 44
XI. Note ....................................................................................................................................................... 1

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 I. Preamble

The objective of any programme at a Higher Education Institution is to create for its students a
sound foundation for their character development which directly contributes to the well-being of
a nation. The University of Delhi envisions all its programmes in the spirit of its ―motto‖ which
is to inspire the youth to show steadfastness and devotion in a fearless pursuit of truth. The
Undergraduate Curriculum Framework (UGCF) aims at preparing young minds for constructive
and productive character development by honing their creative and humanistic skills for their
own betterment as well as for the greater good of the society. In order to provide an opportunity
to students to discover a method of thinking which will help them realise their true potential, the
University offers an Undergraduate Curriculum Framework-2022 for all its Under Graduate
programmes.

The Undergraduate Curriculum Framework-2022 underlines the historical perspective,

philosophical basis, and contemporary realities of higher education as enshrined in the National
Education Policy 2020 (NEP 2020) including LOCF (Learning Based Curriculum Framework) &
CBCS (Choice Based Credit System) and endeavours to synchronize these cornerstones while
charting the road ahead for the state of higher education. The University of Delhi, a premier seat
of teaching, learning, and research in higher education, acclaimed nationally and internationally,
has nurtured the quest for reaching the peak in every sphere of education, in its true sense, in the
process of its contribution to the nation-building. Being a Central University, mandated to act as
the torchbearer in expanding the horizons of human resource development through expansion of
higher education, it has always paid adequate premium towards constructive and meaningful
innovation as a regular feature in its undergraduate curriculum development over the years.

The focus of UGCF of Commerce and Business Education is aimed at improving the students‘
abilities and helping them to become a competent business leader who can contribute in nation
building. Commerce education is not related only with knowing how to organize and apply skills
related to business, trade, commerce, industry, and economy, but it further accelerates the
process of thinking in a pragmatic manner about nation building through effective utilization of
skills, resources, manpower, and one's abilities.

One essential aspect of UGCF is to develop a commerce graduate who can meet the present and
the future requirements of industry and economy. UGCF emphasizes on developing the
competent persons who can work as the contemporary and future leaders of the industry and
business. The education system in the emerging scenario demands to enrich the personality of
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the students so as to develop a holistic personality. Therefore, the focus of UGCF is based on the
four pillars of education which are learning to know, learning to do, learning to live together, and
learning to be.

Another focus of UGCF is to build a set of requisite social and ethical values that will meet the
expectations of modern society. It shall also promote ideals of universal brotherhood and
cooperation. The core basis of UGCF is to emphasize cultivating the ideology which promotes
sustainable economic system and encourages eco-friendly fair business practices. The emphasis
of this exercise is to provide a right understanding to the students about objective and transparent
system of governance. This would bring a desired change in the system of administration and
quality of governance of all the institutions.

The present situation of business education requires total over-hauling and restructuring in the
light of changed socio-economic scenario of the global economy in the context of Industry 4.0.
The dynamic nature of global business demands a pool of competent human capital for which
relevant education is essential in terms of timeliness, speed, flexibility, and dynamism. There is a
need to provide students with appropriate skills and knowledge inputs which would make them
globally competent and empower them to work in the changing business environment. Therefore,
the focus of the UGCF in Commerce is to introduce globally acknowledged choice-based credit
system which will offer numerous opportunities to learn various core subjects and also explore
additional avenues of learning beyond the routine and standardized framework. The sole purpose
of this exercise is to provide opportunities for holistic development of the students.

Thus, the UGCF can help in bringing uniformity in curricula on the one hand and empower the
student on the other hand to choose the career options making it more relevant and globally
acceptable which would create new benchmark in the world.

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 II. Abbreviations

● ‗AEC‘ indicates ‗Ability Enhancement Course‘

● ‗B. Com.‘ indicates ‗Bachelor of Commerce‘
● ‗B.A.‘ indicates ‗Bachelor of Arts‘
● ‗B.Sc.‘ indicates ‗Bachelor of Science'
● ‗CBCS‘ indicates ‗Choice Based Credit System‘
● ‗DSC‘ indicates ‗Discipline Specific Core‘
● ‗DSE‘ indicates ‗Discipline Specific Elective‘
● ‗GE‘ indicates ‗Generic Elective‘
● ‗LOCF‘ indicates ‗Learning Outcome Curriculum Framework‘
● ‗NEP‘ indicates ‗National Education Policy‘
● ‗SEC‘ indicates ‗Skill Enhancement Course‘
● ‗UGCF‘ indicates ‗Undergraduate Curriculum Framework‘
● ‗VAC‘ indicates ‗Value Addition Course‘

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 III. Definitions
1. Academic Credit-An academic credit is a unit by which the course work is measured. It
determines the number of hours of instructions required per week. One credit is equivalent to
one hour of teaching (lecture or tutorial) or two hours of practical work/field work per week.
2. Courses of Study – Courses of study indicates pursuance of study in a particular discipline.
Every discipline shall offer three categories of courses of study, viz. Discipline Specific Core
courses (DSCs), Discipline Specific Electives (DSEs) and Generic Electives (GEs).
a. Discipline Specific Core (DSC): Discipline Specific Core is a course of study, which
should be pursued by a student as a mandatory requirement of his/her programme of
study. DSCs shall be the core credit courses of that particular discipline which will be
appropriately graded and arranged across the semesters of study, being undertaken by the
student, with multiple exit options as per NEP 2020.
For example, for award of single discipline specific Honours degree, such as B.A.
(Honours) History, B.Com. (Honours), B.Sc. (Honours) Physics and similar such
programmes, DSCs shall be the core courses of History, Commerce and Physics,
respectively.
However, to pursue Honours degree programme in a ‗Field of Multidisciplinary courses
of Study‘ (rather than a single discipline) such as B.Sc. (Honours) Life Sciences, B.A.
(Honours) Social Sciences/ Humanities, the DSCs shall comprise of core credit courses
of more than one discipline. For example, for B.Sc. (Honours) Life Sciences programme,
a student shall study credit courses of three disciplines i.e., Botany, Zoology and
Chemistry. DSC 1 may be of Discipline A1 (say, Botany), DSC 2 may be of Discipline B
1 (say, Zoology) and DSC 3 may be of Discipline C 1 (say, Chemistry). However, the
fourth year of such honours degree programme shall be devoted to the study of only one
discipline and hence the DSC courses in the VII and VIII semesters shall be of Discipline
A/B/C and not a combination of these three disciplines.

b. Discipline Specific Elective (DSE): The Discipline Specific Electives (DSEs) shall be a
pool of credit courses of that particular discipline (single discipline programme of study)
or those disciplines (multidisciplinary programme of study), as the case may be, which a
student chooses to study from his/her particular discipline(s). There shall be a pool of
DSEs from which a student may choose a course of study.
For example, to pursue B.Sc. (Honours) Physics, DSEs chosen should be from a pool of
DSEs of Physics.

Similarly, to pursue B.Sc. (Honours) Life Sciences programme, the DSEs chosen should
be a pool of courses of DSEs of Botany, Zoology and Chemistry, the core subjects for
this programme of study.

However, to pursue Honours degree programme in a ‗Field of Multidisciplinary courses

of Study‘ (rather than a single discipline) such as B.Sc. (Honours) Life Sciences, B.A.

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 (Honours) Social Sciences/ Humanities, in the fourth year of such honours degree
programme in the VII and VIII semesters, the student shall be required to choose DSEs
from any one of the Disciplines A/B/C and not a combination of these three disciplines.

c. Generic Elective (GE): Generic Electives shall be a pool of courses which is meant to
provide multidisciplinary or interdisciplinary education to students. GEs shall consist of a
pool of courses offered by various disciplines of study (excluding the GEs offered by the
parent discipline), in groups of odd and even semesters, from which a student can choose.
In case a student opts for DSEs beyond his/her discipline specific course(s) of study, such
DSEs shall be treated as GEs for that student.

d. Ability Enhancement course (AEC), Skill Enhancement Course (SEC) & Value
Addition Course (VAC): These three courses shall be a pool of courses offered by all
the Departments in groups of odd and even semesters from which students can choose. A
student who desires to make Academic Project/Entrepreneurship as Minor has to pick the
appropriate combination of courses of GE, SEC, VAC, &
Internship/Apprenticeship/Project/Community Outreach (IAPC) which shall be offered in
the form of various modules as specified in the scheme of studies.
i. AEC courses are the courses based upon the content that leads to knowledge
enhancement through various areas of study. They are Language and Literature and
Environmental Science and Sustainable Development which will be mandatory for all
disciplines.
ii. SEC courses are skill-based courses in all disciplines and are aimed at providing hands-
on-training, competencies, skills, etc. SEC courses may be chosen from a pool of courses
designed to provide skill-based instruction.
iii. VAC courses are value-based courses which are meant to inculcate ethics, culture,
constitutional values, soft skills, sports education and such similar values to students
which will help in all round development of students.
3. Major discipline
a. A student pursuing four-year undergraduate programme in a specific discipline (Core
course) shall be awarded appropriate Honours degree with Major in a Discipline on
completion of VIII Semester, if he/she secures in that Discipline at least 50% of the total
credits i.e., at least 88 credits in that Discipline out of the total of 176 credits. He/she shall
study 20 DSCs and at least 2 DSEs in eight semesters. For instance, a student who
pursues B.Com. (Honours) shall earn the minimum 88 credits from 20 DSCs and at least
two DSEs in order to get Major in Commerce.
b. A student pursuing four-year undergraduate programme in more than one discipline as
Core Course (for example B.A. Social Sciences/ Humanities, B.Sc. Life Sciences, B.Sc.
Physical Sciences, B.Sc. Mathematical Sciences, B.Com. and such other programmes)
shall be awarded appropriate Honours degree with Major in a Discipline on completion of
VIII Semester, if he/she secures in that Discipline 80 credits out of a total of 176 credits.
He/she shall study 6 DSCs and at least 3 DSEs in that discipline in the first six semesters
and 2 DSCs, 6 DSEs and write dissertation in that discipline in the VII and VIII
semesters. For instance, a student who pursues four-year B.A. (Honours) Social
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 Sciences/Humanities shall be eligible for Major in History, on completion of VIII
semester, if he/she earns minimum 80 credits from 8 DSCs and at least 9 DSEs of History
and writes dissertation on a topic related to History.
4. Minor discipline
a. A student mentioned at 2 (a) above may be awarded Minor in a discipline, on completion
of VIII Semester, if he/she earns minimum 28 credits from seven GE courses of that
discipline. For example, if a student pursuing B.A. (Honours) History chooses seven GE
courses of Political Science out of a total of twelve GE courses and writes dissertation,
he/she shall be awarded on successful completion of VIII Semester, Major in History and
Minor in Political Science.
b. A student mentioned at 2 (b) above may be awarded Minor in a discipline, on completion
of VIII Semester, if he/she earns minimum 28 credits from six DSCs and one DSE of that
discipline. For example, a student pursuing four-year B.A. (Honours) Social
Sciences/Humanities with Major in History (after securing at least 80 credits in History),
may be awarded Minor in Hindi if he/she earns 28 credits from six DSCs and one DSE of
Hindi (up to VI semester), on successful completion of VIII Semester.
This definition of Minor is independent of GEs for which there is a requirement of 28
credits to be treated as Minor.

Further, in case a student opts for two disciplines such as Physics and Chemistry instead of
three disciplines such as Physics, Chemistry and Mathematics, major and minor shall be
determined as per credits earned in the respective courses of study. The concept of Minor
is relevant only when there is a Major discipline.

5. Minimum acceptable level of academic standards

The minimum acceptable level of achievement that a student must demonstrate to be eligible for
the award of academic credit or a qualification is the minimum acceptable level of academic
standards. The Letter Grades and Grade Points which shall be used to reflect the outcome of
assessment process of the student's performance is indicated in Table -1.

Table -1

Letter Grades and Grade Points

Letter Grades Grade Points

O (Outstanding) 10

A+ (Excellent) 9

A (Very good) 8

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B+ (Good) 7

B (Above average) 6

C (Average) 5

P (Pass) 4

F (Fail) 0

Ab (Absent) 0

IV. Objectives

The Undergraduate Curriculum Framework- 2022 (UGCF) is meant to bring about systemic
change in the higher education system in the University and align itself with the National
Education Policy 2020. The following objectives of NEP are kept in perspective while framing
UGCF:

1. to promote each student‘s holistic development in both academic and non-academic spheres;
2. to provide flexibility to students so that learners have the ability to choose their learning
trajectories and programmes, and thereby choose their paths in life according to their talents
and interests;
3. to eliminate harmful hierarchies among disciplines/fields of study and silos between
different areas of learning;
4. multidisciplinary and holistic education to ensure the unity and integrity of all knowledge;
5. to promote creativity and critical thinking and to encourage logical decision-making and
innovation;
6. to promote ethics and human & Constitutional values;
7. to promote multilingualism and the power of language in learning and teaching;
8. to impart life skills such as communication, cooperation, teamwork, and resilience;
9. to promote outstanding research as a corequisite for outstanding education and development.

V. Features of UGCF in B. Com.

The salient features of the UGCF in B. Com. are:

1. The objectives of UGCF are to mentally prepare the students to learn various courses/
subjects in the domain of Commerce and Business leading to a graduate degree.

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2. The learning outcomes for each course has been carefully designed to help students to have
experiential learning in various domains of Commerce discipline.

3. Commerce itself is an interdisciplinary subject, therefore, proper care has been taken to
integrate courses covering various domains like Accounting, Management, Finance,
Taxation, Law, Marketing, Human Resource, Economics, Statistics, Information &
Communication Technologies, Entrepreneurship, etc.

4. The core courses have been selected considering the need for studying Commerce as a
separate discipline and the required theoretical knowledge and practical exposure.

5. In order to achieve the spirit of UGCF under NEP and to empower the students, large
number of optional courses under Generic Elective (GE), Skill Enhancement Courses
(SECs), and Discipline Specific Elective Courses (DSEs) have been included in the
structure.

6. B. Com. course structure has thirty- two Generic Elective Courses placed from semester V
to VIII; twenty Skill Enhancement Courses placed in first six semesters and forty Discipline
Specific Elective Courses are placed in the last four semesters. In all, eighty optional courses
under three sets of course types (GE, SEC, DSE) have been developed with an idea to
encompass all possible domains of knowledge and skills facilitating interface with various
sections of the society so that a student can have a wide choice of courses to have a better
living and to lead a meaningful and contented life. Keeping in view the needs of the
Commerce students, Ability Enhancement Compulsory courses (AECCs) have been
designed in a manner that provides relevant knowledge and skills.

7. Keeping in view the objectives and learning outcomes outlined in each course, proper care
has been taken, to provide practical exercises for each unit in a course, so that the students
gain hands on experience (learning by doing) apart from textbook based theoretical
knowledge.

8. Internship/ Apprenticeship/ Project/ Community outreach

8.1 Internship/ Apprenticeship/ Project/ Community outreach of 6 to 8 weeks‘ duration
after completion of the third Semester, followed by Project Report and Viva-voce
examination during the fourth semester has been provided as SEC to enable the
students to have hands on experience in real life business situations.

8.2 Internship/ Apprenticeship/ Project/ Community outreach of 6 to 8 weeks‘ duration

after completion of the fourth Semester, followed by Project Report and Viva-voce
examination during the fifth semester has been provided as SEC to enable the students
to have hands on experience in real life business situations.
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 8.3 Internship/ Apprenticeship/ Project/ Community outreach of 6 to 8 weeks‘ duration
after completion of the fifth Semester, followed by Project Report and Viva-voce
examination during the sixth semester has been provided as SEC to enable the students
to have hands on experience in real life business situations.

8.4 Internship/ Apprenticeship/ Project/ Community outreach of 6 to 8 weeks‘ duration

after completion of the sixth Semester, followed by Project Report and Viva-voce
examination during the seventh semester has been provided as SEC to enable the
students to have hands on experience in real life business situations.

9. Dissertation/Academic Project/Entrepreneurship in the 4th year shall commence from VII

semester and conclude in VIII semester. The courses are designed keeping in view the
employability, research, and innovation in the field of Commerce and Business especially in
Human Resource, Finance, Marketing, Accounting, Management, International Business,
Taxation, Business Laws, Business Analytics, Economics and Entrepreneurship.

10. The teachers are expected that while delivering a lecture in a classroom situation, they
should use ICT based teaching learning andragogy and various interactive teaching and
learning techniques like case studies, simulation, role play, etc., to have better engagement
of the students and effective teaching learning process. It is also expected that character
building of students, development of holistic personality, values and ethics, etc., should be
the prime focus in the teaching learning process so that they become good global citizens.

VI. Qualification Type and Credit Requirements

“Qualifications are formal ‘awards’ such as certificate, diploma or a degree are awarded
by a competent authority such as a college or university in recognition of the attainment by
students of the expected learning outcomes on the successful completion of a particular
programme of study. They are awarded after an assessment and evaluation of learning levels
conducted by a competent body that determines the achievement by students of the expected
learning outcomes to given standards.‖

A student who exits after the end of any even semesters has to earn the requisite credits (stated in
Table- 4) in order to be awarded the relevant certificate/diploma/degree. The qualification title/
nomenclature and corresponding credits requirements relevant for Level 5 to Level 8 of the
undergraduate programmes are clearly stated in Table- 2.

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 Table- 2

Qualification Types and Credit Requirements

NHEQF Qualification Title/ Nomenclature Credit

Level Requirement
Level 5 UG Certificate in the field of learning/discipline for those 44
who exit after successful completion of Semester II.
(Programme duration: 2 semesters of the undergraduate
programme)
Level 6 UG Diploma in the field of learning/discipline for those who 88
exit after successful completion of Semester IV. (Programme
duration: 4 semesters of the undergraduate programme)
Level 7 Bachelor‘s Degree (Honors) for those who opt for single 132
discipline core courses and exit after successful completion of
Semester VI. (Programme duration: 6 semesters)
Level 8 Bachelor‘s Degree (Honors with Research/Academic 176
Projects/Entrepreneurship) for those who opt for single
discipline core courses and exit after successful completion of
Semester VIII. (Programme duration: 8 semesters)
VII. Undergraduate Curriculum Framework (UGCF) In B.Com. (Hons.)

1. Introduction
In order to foster education development agenda in India, significant reforms in the
undergraduate education are to introduce the Undergraduate Curriculum Framework (UGCF)
based on NEP, 2020 including LOCF & CBCS which aims at making teaching student- centric,
interactive, and outcome-oriented with well-defined aims, objectives, and goals to be achieved.
The programme learning outcomes include subject-specific skills and generic skills, including
transferable global skills and competencies. It would also focus on knowledge and skills that
prepare students for further study, research, employment, and research.

One of the ways to measure the development of a nation is the advancement of the knowledge of
its people. Hence, advanced measures should be taken to improve the quality of commerce
knowledge in our society by nurturing quality higher education. This shall include translation of
academic research into innovations for practical use in society and economy.

In order to achieve the programme goals, following measures would be adopted:

i. Enriching the quality of teaching and research;

ii. Enlightening learning environment through ICT based hands-on approach to students;
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iii. Involving students in discussions, problem-solving, and out of the box thinking;
iv. Motivating the students to understand various concepts of commerce and apply them in real
life situations.

2. Learning Outcomes-Based Approach to Curriculum

Planning

The Bachelor‘s Degree in B. Com. awarded to the student on the basis of demonstrated
achievement of outcomes (expressed in terms of knowledge, understanding, skills, attitudes, and
values) and academic criteria expected of graduates at the end of the programme. Therefore, the
learning outcomes-based education of this particular programme is aimed at facilitating the
students to acquire these attributes, keeping in view changes in the current socio- economic
environment.

The UGCF of B. Com. has been designed keeping in view the graduate attributes, qualification
descriptors, programme learning outcomes, and course learning outcomes which are in line with
outcome-based education through LOCF and CBCS. The syllabi have been framed in order to
engage students through an all – encompassing knowledge, character building of students,
development of holistic personality, values and ethics so that they become good global citizens
and create value for the society at large.

The programme has been framed by allowing flexibility and innovation in:

i. Programme design and syllabi development;

ii. Providing ICT based hands-on experience to students through high quality learning activities
in relevant situations.

2.1. Teaching-Learning Andragogy

Teaching-learning andragogy should be based on higher levels of learning as per Bloom‘s
Taxonomy i.e., apply, analyse, evaluate and create should have weightage of 80 % or more and
the weightage of the first two levels of Bloom‘s Taxonomy i.e., remember and understand should
be 20% or lower;

2.2. Assessment of Student Learning

Assessment of student learning levels based on higher levels of learning as per Bloom‘s
Taxonomy i.e., apply, analyse, evaluate and create should have weightage of 80 % or more and

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the weightage of the first two levels of Bloom‘s Taxonomy i.e., remember and understand should
be 20% or lower;

2.3. Nature and Extent of the Programme in B. Com.

The B. Com. Programme provides an extensive and rigorous base for learning, application,
research, entrepreneurship, and holistic development. The key areas of study in Commerce and
Business are:

i. Human Resource Management

ii. Finance
iii. Marketing
iv. Accountancy
v. International Business
vi. Tax
vii. Business & Corporate Laws
viii. Economics

Apart from these key areas present curriculum framework includes courses on Yoga and
Happiness, Mind Management, Emotional Intelligence, Personality Development, Team
Building, People Management, Business Ethics & Human Values, Ethics & Governance,
Sustainable Development, Sustainability and Ethical Aspects of Marketing, Social and
Environment Accounting on one hand with an aim to imbibe in students a sense of self
awareness, ethical conduct, human values, socially and environmentally conscious behaviour. On
the other hand, to cater to the needs of 21st Century and Industry 4.0 courses like Business
Analytics, Financial Technology Analytics, Social Media Analytics, HR Analytics, Data
Visualisation, Artificial Intelligence for Business, Cyber Security etc.

Further there is a separate track for those who want to pursue research with courses like Business
Research Methods, Advanced Business Research, Marketing Research etc. Also,
Internship/Apprenticeship/Project/Research/Community Outreach is offered in the form of
various modules in the scheme of studies to enable the students to have hands on experience in
real life business situations.

Also, courses like Entrepreneurship Development are added to in addition to the,

Dissertation/Academic Project/Entrepreneurship keeping in view the employability, research,
and innovation in the field of Commerce and Business.

2.4. Aims of Bachelor's Degree Programme in B. Com.

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The overall aim of B. Com. as a programme is to:

a. Provide a conducive environment that holistically engages students through an all-

encompassing knowledge impartation;
b. Widen the scope and depth of the course enabling them to undertake further studies in
commerce and its allied areas on multiple disciplines concerned with commerce;
c. Construct a sound theoretical footing;
d. Acquainting students with recent market practices;
e. Encourage the students to advance a range of generic skills helpful in employment,
internships, and social activities;
f. Formulating business problems and provide innovative solutions to enable the students to be
future ready management leaders who are compassionate and yet efficient.

3. Graduate Attributes in B. Com.

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 are listed below:

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

b. 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 the civilization.

c. 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.

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 d. Problem solving
i. Capability to deduce a business problem and apply the class room learning into practice
to offer a solution for the same;
ii. Capabilities to analyze and synthesize data and derive inferences for valid conclusion;
iii. Able to comprehend solution to sustain problems originating in the diverse
management areas such as Finance, Marketing, Human Resource, and Taxation.

e. 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.

f. Information and Communication Technology (ICT) digital literacy

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

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

h. 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.

i. Lifelong 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.

4. Qualification Descriptors for B. Com.

The qualification descriptors suggest the generic outcomes and attributes to be obtained while
obtaining the degree of B. Com. These parameters are expected to be attained and demonstrated
17
by the students after becoming graduate in this programme. The HEI should consider the above-
mentioned parameters at the time of assessing the learning of various courses for B. Com. The
learning experiences and assessment procedures, thereby are so designed that every graduate in
Commerce may achieve the programme learning outcomes with equal opportunity irrespective of
class, gender, community, and regions. Each graduate in commerce should be able to:

a. Demonstrate extensive and coherent knowledge of commerce and its applications in

real business world;
b. Understanding of various concepts and theories providing strong academic foundation;
c. Demonstrate educational skills in areas of Marketing, Finance, Accounting, HR, Tax,
Economics, and several other branches of Commerce;
d. Acquire various soft skills (like communication, organizing, and analytical) required
to manage complete business situation as well as life situations;
e. Apply knowledge, understanding, and skills to identify the difficult/unsolved problems
in rapidly changing environment and to collect the required information from possible
range of sources and try to analyze and assess these problems using appropriate
methodologies;
f. Fulfill one‘s learning requirements to provide an insight of research in Commerce and
interdisciplinary areas while seeking research pursuits;
g. Apply one‘s disciplinary knowledge and transferable skills to new/unfamiliar contexts,
rather than replicate curriculum content knowledge, to identify and analyze problems
and issues and solve complex problems with well-defined solutions;
i. Good value systems leading to high ethical and moral conduct in society at large;
ii. Competencies and attitudes;
iii. Values.

VIII. Programme Learning Outcomes of B. Com.

The outcomes and attributes described in qualification descriptors are attained by students
through learning acquired on completion of a programme of study. The term ‗programme‘ refers
to the entire scheme of study followed by students leading to a qualification.

Programme learning outcomes for B. Com. include various subject specific skills and generic
skills like mind management, creativity, and innovation of competencies in diverse areas of
Commerce and Business, the achievement of which will be demonstrated by the students of B.
Com. Programme for the award of bachelor degree. The programme learning outcomes of B.
Com. also enable a student to prepare for further study, employment, and good citizenship.
Further, the difference in the level of achievement of programme outreach provides for

18
comparing of learning levels and standards across different college/institution. The various
learning outcomes of the programme are mentioned below:

a. Bachelor‘s Degree in Commerce results in giving comprehensive knowledge of

Marketing, Human Resource Management, Business and Corporate Law, Economics,
Finance, Accounting, Management, Tax and several other branches of Commerce that
includes Investment, Insurance, and Banking. Thus, this programme helps students in
building a concrete footing for advanced studies in Commerce and to stand with the
requirement of business sector, insurance, banking seeking youth fit for employment.
b. Students undergoing this programme will be equipped to the world of work,
particularly, work of the future. The student will get a first-hand exposure of working in
the real world.
c. Students completing this programme will be able to develop managerial knowledge and
tactical dexterity, with a broader skill set and encourages them to seek out audacious,
innovative solutions for today‘s business.
d. Completion of this programme will also enable the students to formulate business
problems and provide innovative solutions thus, molding them into future visionaries,
management leaders that are compassionate yet efficient.
e. The course provides an extreme and rigorous base for teaching, research, and allied
business administrations.

19
 1. Programme Outcomes for Core Courses (a)

S. DSC- DSC- DSC- DSC- DSC- DSC- DSC- DSC- DSC- DSC-
No. Programme Outcomes 1.1 1.2 1.3 2.1 2.2 2.3 3.1 3.2 3.3 4.1
Values for life and character
1 building ✔ ✔ ✔ ✔
✔ ✔

Disciplinary knowledge
2 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

3 Communication skills ✔ ✔ ✔ ✔ ✔ ✔

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

6 Analytical Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
7 Research related skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
8 Cooperation/Teamwork ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
9 Scientific Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Information/Digital
11 Literacy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

12 Self-directed Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Moral and Ethical
13 Awareness/Reasoning ✔ ✔ ✔ ✔ ✔
✔ ✔ ✔ ✔
Leadership Readiness/Qualities
14 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

15 Lifelong learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
16 Professional Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
18 Experiential Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

20 Decision Making Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Legend: DSC- 1.1: Business Organisation and Management; DSC- 1.2: Business Laws; DSC- 1.3: Financial
Accounting; DSC- 2.1: Corporate Accounting; DSC- 2.2: Company Law; DSC- 2.3: Human Resource Management;
DSC- 3.1: Business Statistics; DSC- 3.2: Fundamentals of Financial Management; DSC- 3.3: Principles of
Marketing; DSC- 4.1: Entrepreneurship and New Venture Planning.

20
 2. Programme Outcomes for Core Courses (b)

S. DSC- DSC- DSC- DSC- DSC- DSC- DSC- DSC- DSC- DSC-
No. Programme Outcomes 4.2 4.3 5.1 5.2 5.3 6.1 6.2 6.3 7.1 8.1
Values for life and character
1 building ✔ ✔ ✔
✔

Disciplinary knowledge
2 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

3 Communication skills ✔ ✔ ✔

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

6 Analytical Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
7 Research related skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
8 Cooperation/Teamwork ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
9 Scientific Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Information/Digital
11 Literacy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

12 Self-directed Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Moral and Ethical
13 Awareness/Reasoning ✔ ✔ ✔ ✔
✔ ✔ ✔ ✔ ✔
Leadership Readiness/Qualities
14 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

15 Lifelong learning ✔ ✔ ✔ ✔ ✔
✔ ✔ ✔ ✔ ✔

16 Professional Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
18 Experiential Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

20 Decision Making Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Legend: DSC- 4.2: Cost Accounting; DSC- 4.3: International Business; DSC- 5.1: Income- Tax Law and Practice;
DSC- 5.2: Business Economics; DSC- 5.3: Management Accounting; DSC- 6.1: Business Analytics; DSC- 6.2:
Corporate Governance; DSC- 6.3: Goods and Services Tax (GST) and Customs Law; DSC- 7.1: Business and
Macroeconomic Policy; DSC- 8.1: The Economy of Bharat.

21
 3. Programme Outcomes for Generic Elective Courses (a)

S.No. Programme Outcomes GE- GE- G E- G E- GE- GE- GE- G G E- GE- G E- G G E-

5.1 5.2 5.3 5.4 5.5 5.6 5.7 E- 5.9 5.10 6.1 E- 6.3
5.8 6.2
✔
1 Values for life and character building ✔ ✔ ✔ ✔ ✔ ✔

Disciplinary knowledge ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
2
Communication skills
✔ ✔ ✔
3 ✔ ✔ ✔ ✔ ✔ ✔

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Analytical Reasoning ✔
6 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

✔ ✔
Research related Skills
7 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Cooperation/Team work ✔ ✔ ✔ ✔ ✔ ✔
8 ✔ ✔ ✔ ✔ ✔
✔ ✔
Scientific Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔
✔
9 ✔ ✔ ✔ ✔ ✔

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Information/Digital Literacy
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
11 ✔ ✔ ✔ ✔
Self-directed Learning
12 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Moral and Ethical ✔
Awareness/Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
13
Leadership Readiness/Qualities ✔
14 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

15 Lifelong learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
16 Professional Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Experiential
18 Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Decision Making Skills
20 ✔ ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Legend: GE- 5.1: General Management; GE- 5.2: Communication in Management; GE- 5.3: Accounting for
Everyone; GE- 5.4: Finance for everyone; GE- 5.5: Marketing for Beginners; GE- 5.6: Ethics and Governance; GE-
5.7: Fundamentals of International Business; GE- 5.8: Project Management; GE- 5.9: Computer Applications in

22
Business; GE- 6.1: Business Organisation; GE- 6.2: Financial Management for Beginners; GE- 6.3: Basics of
Advertising.

23
 4. Programme Outcomes for Generic Elective Courses (b)

S. No. G E- G E- G E- G E- G E- G E- G E- G E- G E- G E- G E- G E-
Programme 6.4 6.5 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10
Outcomes

1 Values for life and character ✔ ✔ ✔ ✔ ✔ ✔ ✔

building
Disciplinary knowledge
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
2
Communication skills
✔
3 ✔ ✔ ✔ ✔ ✔ ✔ ✔

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Analytical Reasoning
6 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Research related Skills

7 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Cooperation/Team work ✔ ✔ ✔ ✔ ✔ ✔
8 ✔ ✔ ✔ ✔
✔ ✔
Scientific Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔
9 ✔
✔ ✔ ✔ ✔

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Information/Digital Literacy
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
11 ✔ ✔ ✔ ✔
Self-directed Learning
12 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Moral and Ethical
Awareness/Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
13
Leadership Readiness/Qualities ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
14

15 Lifelong learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
16 Professional Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Experiential Learning
18 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Decision Making Skills
20 ✔ ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Legend: GE- 6.4: Computerised Accounting Systems; GE- 6.5: E-Filing of Returns; GE- 7.1: Fundamentals of
HRM; GE- 7.2: Diversity Management; GE- 7.3: Investing in Stock Markets; GE- 7.4: Sales Promotion; GE- 7.5: E-

24
Commerce; GE- 7.6: Digital Marketing; GE- 7.7: Financial Statements Analysis; GE- 7.8: Creativity and
Innovation; GE- 7.9: People Management; GE- 7.10: Sustainable Development.

5. Programme Outcomes for Generic Elective Courses (c)

S. No. Programme GE- GE- GE- GE- GE- GE- GE- GE-
Outcomes 7.11 8.1 8.2 8.3 8.4 8.5 8.6 8.7

1 Values for life and character building ✔ ✔ ✔

Disciplinary knowledge
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
2
Communication skills
✔ ✔ ✔
3 ✔ ✔ ✔ ✔ ✔

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Analytical Reasoning
6 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Research related Skills

7 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Cooperation/Team work ✔ ✔ ✔ ✔
8 ✔ ✔
✔ ✔
Scientific Reasoning ✔ ✔ ✔ ✔
9 ✔
✔ ✔ ✔

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Information/Digital Literacy
✔ ✔ ✔ ✔ ✔
11 ✔ ✔ ✔
Self-directed Learning
12 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Moral and Ethical
Awareness/Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
13
Leadership Readiness/Qualities ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
14

15 Lifelong learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
16 Professional Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Experiential Learning
18 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Decision Making Skills
20 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

25
Legend: GE- 7.11: Consumer Affairs and Sovereignty; GE- 8.1: Basics of Organisational Behaviour; GE- 8.2:
Indian Ethos and Management; GE- 8.3: Accounting for Managerial Decision Making; GE- 8.4: Data Visualisation;
GE- 8.5: Rural Management; GE- 8.6: Risk Management; GE- 8.7: Personal Financial Planning

26
 6. Programme Outcomes for Discipline Specific Elective Courses (a)

S.N Programme D D D D D D D D D D D D D D D D D D
o. Outcomes S S S S S S S S S S S S S S S
S S S
E- E- E- E- E- E- E- E- E- E- E- E- E- E- E- E- E- E-
5. 5. 5. 5. 5. 5. 5. 5. 5. 5. 6. 6. 6. 6. 6. 6. 6. 6.
1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7 8
✔
1 Values for life
and character ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
building
Disciplinary ✔
2 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
knowledge
3 Communication ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
skills
4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
6 Analytical ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Reasoning
7
Research related
✔ ✔
Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Cooperation/ ✔ ✔ ✔ ✔ ✔ ✔ ✔
8 ✔ ✔ ✔ ✔ ✔ ✔
Teamwork
9 Scientific ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Reasoning ✔

10 Reflective ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
✔ ✔ ✔ ✔ ✔
Thinking
Information/Digi
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
11 tal Literacy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Self-directed
✔ ✔
12 Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Moral and ✔
Ethical
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
13 Awareness/
Reasoning
Leadership ✔
14 Readiness/Qualit ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
ies

15 Lifelong learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Professional ✔
16 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Skills ✔ ✔ ✔ ✔ ✔ ✔
17 Application ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Skills
Experiential
✔
18 Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

27
 Decision Making
20 Skills ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Legend: DSE- 5.1: Organisational Behaviour; DSE- 5.2: Yoga and Happiness; DSE- 5.3: Financial Markets and
Institutions; DSE- 5.4: Sustainability Marketing; DSE- 5.5: Business Mathematics; DSE- 5.6: Accounting for
Mergers & Acquisitions and Valuations; DSE- 5.7: Auditing; DSE- 5.8: Business Tax Procedures and Management;
DSE- 5.9: International Monetary and Financial Environment; DSE- 6.1: Human Resource Development; DSE- 6.2:
Fundamentals of Investment; DSE- 6.3: Advertising; DSE- 6.4: Business Research Methods; DSE- 6.5: Social and
Environmental Accounting; DSE- 6.6: Industrial Laws; DSE- 6.7: Export Import Management; DSE- 6.8: Business
Incubation.

7. Programme Outcomes for Discipline Specific Elective Courses (b)

S. Programme DS DS DS DS
DS DS DS DS DS DS DS DS DS
N Outcomes E- E- E- E-
E- E- E- E- E- E- E- E- E-
o. 7.1 7.1 7.1 7.1
7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9
0 1 2 3

Values for life

1 and character ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
building

Disciplinary
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
2 knowledge

3 Communicatio ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
n skills

4 Critical ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
thinking

5 Problem ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Solving

6 Analytical
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Reasoning

Research
7
related ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Skills

28
`

Cooperation/
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Teamwork
8

9 Scientific ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Reasoning

1 Reflective ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
0 Thinking

Information/D
igital Literacy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
1
1
Self-directed
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
1 Learning
2

Moral and
Ethical
Awareness/Re ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
1 asoning
3

Leadership
Readiness/Qu ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
1 alities
4

✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
1 Lifelong
5 learning

Professional
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
1 Skills
6

1 Application
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
7 Skills

Experiential
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
1 Learning
8

29
`

1 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
9
Decision
Making ✔
2 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
0 Skills

Legend: DSE- 7.1: Performance Management; DSE- 7.2: Technology in HR; DSE- 7.3: Mind Management; DSE-
7.4: International Finance; DSE- 7.5: Financial Technology and Analytics; DSE- 7.6: Mergers, Acquisitions and
Corporate Restructuring; DSE- 7.7: Integrated Marketing Communication; DSE- 7.8: Retail Management; DSE- 7.9:
Consumer Affairs and Sovereignty; DSE- 7.10: International Taxation; DSE- 7.11: Corporate Tax Planning; DSE-
7.12: Personal Tax Planning; DSE- 7.13: Business Research Methods.

8. Programme Outcomes for Discipline Specific Elective Courses (c)

S. Programme DSE
DSE DSE DSE DSE DSE DSE DSE DSE DSE
No Outcomes -
- 8.1 - 8.2 - 8.3 - 8.4 - 8.5 - 8.6 - 8.7 - 8.8 - 8.9
. 8.10

Values for life and ✔ ✔ ✔ ✔ ✔

1 character building

Disciplinary
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
2 knowledge

3 Communication ✔ ✔ ✔ ✔ ✔ ✔ ✔
skills

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

30
`

6 Analytical
Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Research related
7
Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Cooperation/
✔ ✔ ✔ ✔ ✔ ✔ ✔
8 Teamwork

9 Scientific ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Reasoning

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Information/Digital
Literacy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
11

Self-directed
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
12 Learning

Moral and Ethical

Awareness/Reasoni
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
ng
13

Leadership
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
14 Readiness/Qualities

✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
15 Lifelong learning

Professional Skills ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
16

17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

31
`

Experiential
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
18 Learning

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Decision Making
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
20 Skills

Legend: ; DSE- 8.1: Compensation Management; DSE- 8.2: Learning and Development; DSE- 8.3: Business Ethics
and Human Values; DSE- 8.4: Investment Banking and Financial Services; DSE- 8.5: Financial Derivatives; DSE-
8.6: Business Valuation; DSE- 8.7: Digital Marketing; DSE- 8.8: Distribution and Logistics Management; DSE- 8.9:
Brand Management; DSE- 8.10: Advanced Business Research.

32
`

9. Programme Outcomes for Skills Enhancement Course (SEC) (a)

S. SE SE SE SE SE SE SE SE SE SE
C- C- C- C- C- C- C- C- C- C-
N Programme Outcomes
o. 1.1 1.2 1.3 2.1 2.2 2.3 2.4 3.1 3.2 3.3

1 Values for life and character ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

building

2 Disciplinary knowledge ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

3 Communication skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

6 Analytical Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

7 Research related skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

8 Cooperation/Teamwork ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

9 Scientific Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

11 Information/Digital Literacy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

12 Self-directed Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

13 Moral and Ethical ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Awareness/Reasoning

14 Leadership Readiness/Qualities ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

15 Lifelong learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

16 Professional Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

18 Experiential Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

33
`

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

20 Decision Making Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Legend: SEC- 1.1: Business Communication; SEC- 1.2: Finance for Everyone; SEC- 1.3: Fundamentals of
Personality Development; SEC- 2.2: Personal Financial Planning; SEC-2.3: Social
Marketing; SEC- 2.1:
Media Marketing; SEC-2.4: Financial Reporting Analysis and Valuation; SEC- 3.1: Team Building;
SEC- 3.2: Advanced Spread Sheet Applications in Business; SEC- 3.3: E-Commerce.

34
`

10. Programme Outcomes for Skills Enhancement Course (SEC) (b)

S. SEC SEC SEC SEC SEC SEC SEC SEC SEC

- - - - - - - - -
No Programme Outcomes
. 4.1 4.2 4.3 4.4 4.5 5.1 5.2 5.3 5.4

1 Values for life and ✔ ✔ ✔ ✔ ✔ ✔

character building

2 Disciplinary
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
knowledge

3 Communication skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

6 Analytical Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

7 Research related skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

8 Cooperation/Teamwor ✔
✔ ✔ ✔ ✔ ✔
k

9 Scientific Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

11 Information/Digital ✔ ✔ ✔ ✔ ✔ ✔
✔ ✔
Literacy

12 Self-directed Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

13 Moral and Ethical ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

Awareness/Reasoning

14 Leadership ✔ ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔
Readiness/Qualities

15 Lifelong learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

16 Professional Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

35
`

17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

18 Experiential Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

20 Decision Making ✔
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Skills

Legend; SEC- 4.1: Emotional Intelligence; SEC- 4.2: Data Visualisation; SEC- 4.3: Customer Relationship
Management; SEC- 4.4: Analysis of Financial Statements; SEC- 4.5: Cyber Crime and Laws; SEC- 5.1:
Social Media Analytics; SEC- 5.2: Banking and Insurance; SEC- 5.3: Personal Selling; SEC- 5.4: EXIM
Procedures and Documentation.

36
`

11. Programme Outcomes for Skills Enhancement Course (SEC) (c)

S. SEC SEC SEC SEC SEC SEC SEC

No. Programme Outcomes -6.1 -6.2 -6.3 -6.4 -6.5 -6.6 -6.7

1 Values for life and character building ✔ ✔ ✔

2 Disciplinary knowledge ✔ ✔ ✔ ✔ ✔ ✔ ✔

3 Communication skills ✔ ✔ ✔ ✔ ✔ ✔

4 Critical thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔

5 Problem Solving ✔ ✔ ✔ ✔ ✔ ✔ ✔

6 Analytical Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔

7 Research related skills ✔ ✔ ✔ ✔ ✔ ✔ ✔

8 Cooperation/Teamwork ✔ ✔ ✔ ✔ ✔ ✔

9 Scientific Reasoning ✔ ✔ ✔ ✔ ✔ ✔ ✔

10 Reflective Thinking ✔ ✔ ✔ ✔ ✔ ✔ ✔

11 Information/Digital Literacy ✔ ✔ ✔ ✔ ✔ ✔ ✔

12 Self-directed Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔

Moral and Ethical ✔

13 ✔ ✔ ✔ ✔ ✔ ✔
Awareness/Reasoning

14 Leadership Readiness/Qualities ✔ ✔ ✔ ✔ ✔ ✔ ✔

15 Lifelong learning ✔ ✔ ✔ ✔ ✔ ✔ ✔

16 Professional Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔

17 Application Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔

18 Experiential Learning ✔ ✔ ✔ ✔ ✔ ✔ ✔

19 Employability ✔ ✔ ✔ ✔ ✔ ✔ ✔

37
`

20 Decision Making Skills ✔ ✔ ✔ ✔ ✔ ✔ ✔

Legend: SEC- 6.1: HR Analytics; SEC- 6.2: Applications of Econometrics in Finance; SEC- 6.3: Digital Marketing;
SEC- 6.4: Artificial Intelligence in Business; SEC- 6.5: International Trade Logistics; SEC- 6.6: Forensic
Accounting and Fraud Detection; SEC- 6.7: E- Filing of Returns.

38
 `

IX. B.Com. Structure with Credit Hours

M
a
r
Course Course Lectur Tutor Pract Credi k
Code Course Title Type es ials ical t s
SEMESTER 1
Business Organisation and
DSC- 1.1 Management DSC 3 1 0 4 100
DSC- 1.2 Business Laws DSC 3 1 0 4 100
DSC- 1.3 Financial Accounting DSC 2 1 1 4 100
SEC- 1.1 Business Communication SEC 2 0 0 2 50
SEC- 1.2 Finance for Everyone SEC 2 0 0 2 50
SEC- 1.3 Fundamentals of Marketing SEC 2 0 0 2 50
SEMESTER 2
DSC- 2.1 Corporate Accounting DSC 3 1 0 4 100
DSC- 2.2 Company Law DSC 3 1 0 4 100
Human Resource
DSC- 2.3 Management DSC 3 1 0 4 100
SEC- 2.1 Personality Development SEC 2 0 0 2 50
SEC- 2.2 Personal Financial Planning SEC 2 0 0 2 50
SEC- 2.3 Social Media Marketing SEC 2 0 0 2 50
Financial Reporting
SEC- 2.4 Analysis and Valuation SEC 2 0 0 2 50
SEMESTER 3
DSC- 3.1 Business Statistics DSC 3 0 1 4 100
Fundamentals of Financial
DSC- 3.2 Management DSC 3 1 0 4 100
DSC- 3.3 Principles of Marketing DSC 3 1 0 4 100
SEC- 3.1 Team Building SEC 2 0 0 2 50
Advanced Spreadsheet
SEC- 3.2 Applications in Business SEC 1 0 1 2 50
SEC- 3.3 E-Commerce SEC 2 0 0 2 50

SEMESTER 4
Entrepreneurship and New
DSC- 4.1 Venture Planning DSC 3 1 0 4 100
DSC- 4.2 Cost Accounting DSC 3 1 0 4 100
DSC- 4.3 International Business DSC 3 1 0 4 100
SEC- 4.1 Emotional Intelligence SEC 2 0 0 2 50
SEC- 4.2 Data Visualisation SEC 0 0 2 2 50

39
 `

Customer Relationship
SEC- 4.3 Management SEC 2 0 0 2 50
Analysis of Financial
SEC- 4.4 Statements SEC 2 0 0 2 50
SEC- 4.5 Cyber Crimes and Laws SEC 2 0 0 2 50
SEMESTER 5
Income- Tax Law and
DSC- 5.1 Practice DSC 3 1 0 4 100
DSC- 5.2 Business Economics DSC 3 1 0 4 100
DSC- 5.3 Management Accounting DSC 3 0 1 4 100
DSE- 5.1 Organization Behaviour DSE 3 1 0 4 100
DSE- 5.2 Yoga and Happiness DSE 2 0 2 4 100
Financial Markets and
DSE- 5.3 Institutions DSE 3 1 0 4 100
DSE- 5.4 Sustainability Marketing DSE 3 1 0 4 100
DSE- 5.5 Business Mathematics DSE 3 0 1 4 100
Accounting for mergers and
DSE- 5.6 acquisitions DSE 3 1 0 4 100
DSE- 5.7 Auditing DSE 3 1 0 4 100
Business Tax Procedures
DSE- 5.8 and Management DSE 3 1 0 4 100
International Monetary and
DSE- 5.9 Financial Environment DSE 3 1 0 4 100
Bhartiya Gyan Parampara (Indian
DSE- 5.10 Knowledge System) DSE 3 1 0 4 100
GE- 5.1 General Management GE 3 1 0 4 100
Communication in
GE- 5.2 Management GE 3 1 0 4 100
GE- 5.3 Accounting for Everyone GE 3 1 0 4 100
GE- 5.4 Finance for everyone GE 3 1 0 4 100
GE- 5.5 Marketing for Beginners GE 3 1 0 4 100
GE- 5.6 Ethics and Governance GE 3 1 0 4 100
Fundamentals of
GE- 5.7 International Business GE 3 1 0 4 100
GE- 5.8 Project Management GE 3 1 0 4 100
Computer Applications in
GE- 5.9 Business GE 3 1 0 4 100
Bhartiya Gyan Parampara (Indian
GE- 5.10 Knowledge System) GE 3 1 0 4 100
SEC- 5.1 Social Media Analytics SEC 2 0 0 2 50
SEC- 5.2 Banking and Insurance DSE 3 1 0 4 100

40
 `

SEC- 5.3 Personal Selling SEC 2 0 0 2 50

EXIM Procedures and
SEC- 5.4 Documentation SEC 2 0 0 2 50
SEMESTER 6
DSC- 6.1 Business Analytics DSC 1 0 3 4 100
DSC- 6.2 Corporate Governance DSC 3 1 0 4 100
DSC- 6.3 GST and Customs Law DSC 3 1 0 4 100
Human Resource
DSE- 6.1 Development DSE 3 1 0 4 100
DSE- 6.2 Fundamentals of Investment DSE 3 1 0 4 100

DSE- 6.3 Advertising DSE 3 1 0 4 100

DSE- 6.4 Business Research Methods DSE 3 1 0 4 100
Social and Environmental
DSE- 6.5 Accounting DSE 3 1 0 4 100
DSE- 6.6 Industrial Laws DSE 3 1 0 4 100
DSE- 6.7 Export Import Management DSE 3 1 0 4 100
DSE- 6.8 Business Incubation DSE 3 1 0 4 100
GE- 6.1 Business Organisation GE 3 1 0 4 100
Financial Management for
GE- 6.2 Beginners GE 3 1 0 4 100
GE- 6.3 Basics of Advertising GE 3 1 0 4 100
Computerised Accounting
GE- 6.4 Systems GE 3 1 0 4 100
GE- 6.5 E-Filing of Returns GE 2 0 2 4 100
Artificial Intelligence in
SEC- 6.1 Business SEC 2 0 0 2 50
Sales Promotions and Public
SEC- 6.2 Relations SEC 2 0 0 2 50
Forensic Accounting and
SEC- 6.3 Fraud Detection SEC 2 0 0 2 50
International Trade
SEC- 6.4 Logistics SEC 2 0 0 2 50
SEC- 6.5 Investing in stock markets SEC 2 0 0 2 50
SEC- 6.6 E- Filing of Returns SEC 0 0 2 2 50
SEMESTER 7
Business and
DSC- 7.1 Macroeconomic Policy DSC 3 1 0 4 100
DSE- 7.1 Performance Management DSE 3 1 0 4 100
DSE- 7.2 Technology in HR DSE 3 1 0 4 100
DSE- 7.3 Mind Management DSE 3 1 0 4 100
DSE- 7.4 International Finance DSE 3 1 0 4 100
41
 `

Financial Technology and

DSE- 7.5 Analytics DSE 3 1 0 4 100
Mergers, Acquisitions and
DSE- 7.6 Corporate Restructuring DSE 3 1 0 4 100
Integrated marketing
DSE- 7.7 Communication DSE 3 1 0 4 100
DSE- 7.8 Retail Management DSE 3 1 0 4 100
Consumer Affairs and
DSE- 7.9 Sovereignty DSE 3 1 0 4 100
DSE- 7.10 International Taxation DSE 3 1 0 4 100
DSE- 7.11 Corporate Tax Planning DSE 3 1 0 4 100
DSE- 7.12 Personal Tax Planning DSE 3 1 0 4 100
DSE- 7.13 Business Research Methods DSE 3 1 0 4 100
GE- 7.1 Fundamentals of HRM DSE 3 1 0 4 100
GE- 7.2 Diversity Management GE 3 1 0 4 100
GE- 7.3 Investing in Stock Market GE 3 1 0 4 100
GE- 7.4 Sales Promotion GE 3 1 0 4 100
GE- 7.5 E-Commerce GE 3 1 0 4 100
GE- 7.6 Digital Marketing GE 3 1 0 4 100
Financial Statements
GE- 7.7 Analysis GE 3 1 0 4 100
GE- 7.8 Creativity and Innovation GE 3 1 0 4 100
GE- 7.9 People Management GE 3 1 0 4 100
GE- 7.10 Sustainable Development GE 3 1 0 4 100
Consumer Affairs and
GE- 7.11 Sovereignty GE 3 1 0 4 100
SEMESTER 8
DSC- 8.1 The Economy of Bharat DSC 3 1 0 4 100
DSE- 8.1 Compensation management DSE 3 1 0 4 100
DSE- 8.2 Learning and Development DSE 3 1 0 4 100
Business Ethics and Human
DSE- 8.3 Values DSE 3 1 0 4 100
Investment Banking and
DSE- 8.4 Financial Services DSE 3 1 0 4 100
DSE- 8.5 Financial Derivatives DSE 3 1 0 4 100
DSE- 8.6 Business Valuation DSE 3 1 0 4 100
DSE- 8.7 Digital Marketing DSE 3 1 0 4 100
Distribution Logistics
DSE- 8.8 management DSE 3 1 0 4 100
DSE- 8.9 Brand Management DSE 3 1 0 4 100
Advanced Business
DSE- 8.10 Research DSE 3 1 0 4 100
42
 `

Basics of Organisational
GE- 8.1 Behaviour DSE 3 1 0 4 100
Indian Ethos and
GE- 8.2 Management DSE 3 1 0 4 100
Accounting for Managerial
GE- 8.3 Decision Making DSE 3 1 0 4 100
GE- 8.4 Data Visualisation DSE 0 0 4 4 100

GE- 8.5 Rural Management DSE 3 1 0 4 100

GE- 8.6 Risk Management DSE 3 1 0 4 100
GE- 8.7 Personal Financial Planning DSE 3 1 0 4 100

43
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IX. B.Com. UGCF - 2022 based on NEP – 2020

Semeste Core (DSC) Elective (DSE)* Generic Elective Ability Skill Enhancement Interns Value Total
r (GE) Enhan Course (SEC) hip/Ap Additio Credits
cement prentic n
Course eship/P Course
(AEC) roject (VAC)
(Atleast 2 courses should (2)
be offered by the college)

I DSC 1 (4)- Business Choose one from Choose Choose one from a pool of Choose 22 Credits
Organisation and a pool of GE one courses one
Management (DSC- 1.1) Languages from i) Business Communication from
DSC-2 (4)- Business pool of pool of
Laws (DSC- 1.2) Languages-1 *(4) AEC (SEC- 1.1) courses
DSC-3 (4)- Financial Course ii) Finance for Everyone (2)
Accounting (DSC- 1.3) s (2) (SEC- 1.2)
iii) Fundamentals of
Marketing

(SEC- 1.3)

44
`

II DSC-4 (4)- Corporate Choose one from Choose Choose one from a pool of Choose 22 Credits
Accounting (DSC- 2.1) a pool of GE one courses one
Languages from i) Personality Development from
DSC-5 (4)- Company pool of pool of
Law (DSC- 2.2) Languages-2 *(4) AEC (SEC- 2.1) courses
DSC-6 (4)-Human Course ii) Personal Financial (2)
Resource s (2) Planning
Management (DSC- 2.3)
(SEC- 2.2)

iii) Social Media Marketing

(SEC- 2.3)
iv) Financial Reporting
Analysis and Valuation
(SEC- 2.4)

Students on exit shall be awarded Undergraduate Certificate (In the Field of Commerce) after securing the requisite 44 credits in the Semesters I and 44 Credits
II.

III DSC-7 (4) - Business Choose one from Choose Choose one SEC Choose 22 Credits
Statistics (DSC- 3.1) a pool of GE one i) Team Building (SEC- 3.1) one
DSC- 8 (4)- Languages from ii) Advanced Spreadsheet from
Fundamentals of pool of Applications in Business (SEC- 3.2) pool of
Financial Management Languages-3 *(4) AEC courses
(DSC- 3.2) Course iii) E-Commerce (SEC- 3.3) (2)
DSC-9 (4)- Principles s (2) or
of Internship/ Apprenticeship/ Project/
Marketing (DSC- 3.3) Community outreach (IAPC) (2)

45
`

IV DSC-10 (4)- Choose one from Choose Choose one SEC Choose 22 Credits
Entrepreneurship and a pool of GE one i) Emotional Intelligence (SEC- 4.1) one
New Venture Planning Languages from ii) Data Visualisation (SEC- 4.2) from
(DSC- 4.1) pool of pool of
DSC- 11(4)- Cost Languages-4*(4) AEC iii) Customer Relationship courses
Accounting (DSC- 4.2) Course Management (SEC- 4.3) (2)
DSC-12 (4) - s (2) iv) Analysis of Financial Statements
International Business (SEC- 4.4)
(DSC- 4.3) v) Cyber Crimes and Laws

(SEC- 4.5)
or
Internship/ Apprenticeship/ Project/
Community outreach (IAPC) (2)

Students on exit shall be awarded Undergraduate Diploma (In the Field of Commerce) after securing the requisite 88 credits on completion of 88 Credits
Semester IV.)

46
`

V DSC-13 (4)- Income Choose one from a pool Choose one from Choose one SEC 22 Credits
Tax Law and Practice of courses DSE-1 (A/B) a pool of courses i) Social Media Analytics
(DSC- 5.1) i) Organization GE-5
DSC- 14 (4)- Business Behaviour (DSE- 5.1) i) General (SEC- 5.1)
Economics (DSC- 5.2) Management (GE- ii) Banking and Insurance (SEC-5.2)
ii) Yoga and Happiness 5.1)
DSC-15 (4)- (DSE- 5.2) iii) Personal Selling (SEC- 5.3)
ii)
Management iii) Financial Markets and iv) EXIM Procedures and
Communication in
Accounting (DSC- 5.3) Institutions (DSE- 5.3) Documentation (SEC- 5.4)
Management (GE-
iv) Sustainability 5.2)
Marketing or
iii) Accounting for
Internship/ Apprenticeship/ Project/
Everyone (GE-
(DSE- 5.4) Research/Community outreach (2)
5.3)
v) Business Mathematics
iv) Finance for
(DSE- 5.5) everyone (GE-
vi) Accounting for 5.4)
mergers and acquisitions v) Marketing for
(DSE- 5.6) Beginners (GE-
vii) Auditing (DSE- 5.7) 5.5)
viii) Business Tax vi) Ethics and
Procedures and Governance (GE-
Management (DSE- 5.8) 5.6)
ix) International vii) Fundamentals
Monetary and Financial of International
Environment (DSE- 5.9) Business (GE-
5.7)
x) Bhartiya Gyan viii) Project
Parampara (Indian Management (GE-
Knowledge System) 5.8)
ix) Computer
Applications in
Business (GE-
5.9)
x) Bhartiya Gyan
Parampara (Indian
Knowledge47
System)
`

VI 6.1 DSC-16 (4) – Choose one from a pool Choose one from Choose one SEC 22 Credits
Business Analytics of courses DSE-2 (A/B) a pool of courses i) Artificial Intelligence in Business
(DSC- 6.1) i) Human Resource GE-6 (SEC- 6.1)
6.2 DSC- 17 (4) - Development (DSE- 6.1) i) Business
Corporate Governance ii) Fundamentals of Organisation (GE- ii) Sales Promotions and Public
(DSC- 6.2) Investment 6.1) Relations (SEC- 6.2)
6.3 DSC-18 (4)- Goods ii) Financial iii) Forensic Accounting and Fraud
and Services Tax (GST) (DSE- 6.2) Management for Detection (SEC- 6.3)
and Customs Law iii) Advertising (DSE- Beginners (GE- iv) International Trade Logistics
(DSC- 6.3) 6.3) 6.2) (SEC- 6.4)
iv) Business Research
Methods (DSE- 6.4) iii) Basics of v) Investing in stock markets (SEC-
v) Social and Advertising (GE- 6.5)
Environmental 6.3)
vi) E-Filing of Returns (SEC- 6.6)
Accounting (DSE- 6.5) iv) Computerised
vi) Industrial Laws (DSE- Accounting
or
6.6) Systems (GE- 6.4)
Internship/ Apprenticeship/ Project/
vii) Export Import
v) E-Filing of Research/Community outreach (2)
Management (DSE- 6.7)
Returns (GE - 6.5)
viii) Business Incubation
(DSE- 6.8)

Students on exit shall be awarded Bachelor of (In the Field of Commerce) after securing the requisite 132 credits on completion of Semester VI. 132 Credits

48
`

VII DSC-19 (4)- Choose three DSE courses Dissert 22 Credits

or ation
Business and Choose two DSE and one GE on
Macroeconomic Policy or Major
(DSC- 7.1) Choose one DSE and two GE (2)
DSE Courses
Group 1
i) Performance Management
OR
(DSE- 7.1)
ii) Technology in HR (DSE- 7.2)
iii) Mind Management (DSE- 7.3) Dissert
Group 2 ation
iv) International Finance on
Major
(DSE- 7.4)
(2)
v) Financial Technology and Analytics (DSE-
7.5)
vi) Mergers, Acquisitions and Corporate
Restructuring (DSE- 7.6) OR
Group 3
vii) Integrated marketing Communication
(DSE- 7.7)
Acade
viii) Retail Management (DSE- 7.8)
mic
ix) Consumer Affairs and Sovereignty (DSE-
Project
7.9)
/
Group 4
Entrep
x) International Taxation
reneur
(DSE- 7.10) ship (2)

xi) Corporate Tax Planning

(DSE- 7.11)
xii) Personal Tax Planning

(DSE- 7.12)
49

Compulsory course for students pursuing

four years Honours Degree with research
and did not opt for the following paper in
`

VIII DSC- 20 (4) - The Choose three DSE courses Dissert 22 Credits
Economy of Bharat or ation
(DSC- 8.1) Choose two DSE and one GE on
or Major
Choose one DSE and two GE (2)
DSE Courses
Group 1
i) Compensation management (DSE- 8.1)
OR
ii) Learning and Development (DSE- 8.2)
iii) Business Ethics and Human Values (DSE-
8.3)
Dissert
Group 2 ation
iv) Investment Banking and Financial Services on
(DSE- 8.4) Major
v) Financial Derivatives (DSE- 8.5) (2)
vi) Business Valuation (DSE- 8.6)

Group 3
OR
vii) Digital Marketing (DSE- 8.7)
viii) Distribution Logistics management (DSE-
8.8)
ix) Brand Management (DSE- 8.9) Acade
mic
Project
Group 4 /
Entrep
x) Advanced Business Research (DSE- 8.10)
reneur
ship (2)
GE Courses
i) Basics of Organisational Behaviour (GE-
8.1)
ii) Indian Ethos and Management (GE- 8.2)

iii) Accounting for Managerial Decision

Making (GE- 8.3) 50
iv) Data Visualisation (GE- 8.4)

v) Rural Management (GE- 8.5)

vi) Risk Management (GE- 8.6)

`

Students on exit shall be awarded Bachelor of (In the Field of Commerce) (Honours or Honours with Academic Project/Entrepreneurship) after 176 Credits
securing the requisite 176 credits on completion of Semester VIII.

51
`

* Languages 1, 2, 3 and 4 offered in semesters I, II, III and IV respectively are courses of two different languages (one of which shall
be an Indian language) to be chosen from a pool of languages offered as GE. A student shall study two courses of each language.

DSC-1 to DSC-6 shall be core courses of either Discipline A or B.

If a student wishes to Major in Discipline A, then he/she should earn at least 80 credits, then the credits earned in the dissertation
written on a topic of Discipline A shall also be taken into consideration to complete the requisite 80 credits.

52
 X. Note

1. Entry level eligibility: The general feeder category for entry into Level 5 is the Secondary School
Leaving Certificate obtained after successfully completing Grade 12. A programme of study leading to
entry into the first year of the Bachelor‘s degree is open to those students who have met the entrance
requirements, including specified levels of attainment at the secondary level of education mentioned in
the programme admission regulations. Admission to the Bachelor degree programme of study is based
on the evaluation of documentary evidence (including the academic record) of the applicant‘s ability to
undertake and complete a Bachelor‘s degree programme which is specified in the UGC Guidelines for
Multiple Entry and Exit Scheme in Academic Programmes Offered in Higher Education.

2. Number of hours of a credit course shall be defined by its component of lecture, tutorial and
practical.

3. Every student has to study ―Environmental Science and Sustainable Development‖ courses I and II
of two credits each in the first year (I/II semester) and the second year (III/IV semester), respectively.
The AEC pool will also consist of credit courses in languages listed in the Eighth Schedule of the
Constitution of India, as updated from time to time. The University of Delhi shall extend necessary
support to those Colleges (where faculty is not available) which may require it in course of teaching
learning in these languages.

4. Design of degrees: Students shall be able to design their own degrees according to their mission and
aspiration for a future befitting to their ability and attainment, rather than following the conventional
pathway.

5. A student who pursues three years undergraduate degree programme in a specific discipline as a
Core course [for example, B.A. (Honours) English, B. Com (Honours), B.Sc. (Honours) Physics and
such other Programmes] will earn at least 80 credits in that discipline (from 18 DSCs and at least 2
DSEs of that discipline) and shall be awarded Honours degree in that discipline, if he/she exits after
completion of VI semester.

6. A student who pursues three years undergraduate degree programme in more than one discipline as
core courses of study (for example B.A. in Social Sciences/ Humanities, B.Sc. in Life Sciences, B.Sc. in
Physical Sciences, B.Sc. in Mathematical Sciences, Bachelor in Commerce Studies and such other
programmes) he/she shall be awarded Bachelor‘s degree in that field of multidisciplinary course of
study, if he/she exits after completion of VI semester.

7. If a student wishes to pursue four years Honours Degree with research, he/she shall compulsorily
opt for a Research Methodology course in either VI Semester or VII Semester as GE.
8. Dissertation/Academic Project/Entrepreneurship in the 4th year shall commence from VII semester
and conclude in VIII semester. Detailed outcomes of each track chosen out of these three options shall
be notified and assessment at the end of VII and VIII semesters shall be done accordingly.

9. Dissertation may be written in the Major or Minor or Interdisciplinary (combination of Major and
Minor) discipline.

10. If a student mentioned at (6) above continues or re-enters the fourth year for pursuing an Honours
degree in that field of multidisciplinary study, he/she has to choose only one of the disciplines he/she
had studied as core courses of study in the previous six semesters and earn credits from the 2DSCs and
6DSEs of that chosen discipline in the VII and VIII semesters and write dissertation or opt for Academic
Project or Entrepreneurship.

11. If a student mentioned at (5) above, continues or re-enters to study the VII and VIII semesters in the
same discipline, and writes dissertation mentioned at (9) above, but no Minor discipline is made out
(i.e., credits earned in the GEs of any one discipline is less than 28 credits), then he/she shall be awarded
‗Honours with Research‘ with Major in that discipline on successful completion of VIII Semester.

12. A student mentioned at (6) above, shall be awarded ‗Honours‘ degree in that field of
multidisciplinary study on successful completion of VIII semester. For example, B.A. (Honours) Social
Sciences/ Humanities, B.Sc. (Honours) Life Sciences, B.Sc. (Honours) Physical Sciences, B.Sc.
(Honours) Mathematical Sciences and Bachelor in Commerce Studies (Honours). Major and Minor shall
be indicated on fulfilment of the conditions mentioned above at III(2)(b) and III(3)(b), respectively. For
instance, a student who pursues four years B.A. (Honours) in Social Sciences/ Humanities with History,
Political Science and Hindi as core courses, shall get Major in History, on successful completion of VIII
semester, if he/she earns minimum 80 credits in History from 8 DSCs and at least 9 DSEs of History
and writes dissertation on a topic related to History. Such a student shall get a Minor in Political
Science/Hindi, if he/she earns minimum 28 credits from 6 DSCs and one DSE of Political
Science/Hindi.

13. Only a student mentioned at (5) above who opts to write a dissertation in the Major/Minor subject
in VII and VIII semesters in the fourth year, shall be awarded ‗Bachelor of Field of Study/Discipline
(Honours with Research) in Discipline‘. For instance, a student who pursues B.Sc. (Honours) in Physics
and writes a dissertation on a topic relating to Physics or the Minor in VII and VIII semesters, shall be
awarded ‗Bachelor of Science (Honours with Research) Physics. Major and Minor shall be indicated on
fulfilment of the conditions mentioned above at III(2)(a) and III(3)(a), respectively.
14. A student who opts for ‗Academic Project‘ or ‗Entrepreneurship‘ in VII and VIII semesters, instead
of writing dissertations, and has earned 28 credits in the relevant GEs, SECs, AECs & IAPC, shall be
awarded Minor in Academic Project or Entrepreneurship, as the case may be. ‗Bachelor of Field of
Study/Discipline (Honours with Academic Project/ Entrepreneurship) in Discipline (Major) &
Academic Project/ Entrepreneurship (Minor)‘. If he/she is unable to earn the requisite 28 credits, he/she
shall be awarded ‗Bachelor of Field of Study/Discipline (Honours with Academic Project/
Entrepreneurship) in Discipline (Major).

15. A student who a pursues four-year undergraduate degree programme shall be awarded after
completion of the VIII semester an appropriate degree.

16. Exit Options: The minimum credit to be earned by a student per semester is 18 credits and the
maximum is 26 credits. However, students are advised to earn 22 credits per semester. This provision is
meant to provide students the comfort of the flexibility of semester wise academic load and to learn at
his/her own pace. However, the mandatory number of credits have to be secured for the purpose of
award of Undergraduate Certificate/ Undergraduate Diploma/ Appropriate Bachelor‘s Degree in the
field of Study/Discipline, to a student who chooses to exit at the end of even semesters (details provided
in the table below).

TABLE

S.No Type of Award Stage of Exit Mandatory credits to be

secured for the award

1 Undergraduate Certificate in the field of After successful 44

Study/Discipline completion of
Semester II

2 Undergraduate Diploma in the field of After successful 88

Study/Discipline completion of
Semester IV

3 Bachelor of (field of Multidisciplinary courses After successful 132

of Study) (for multiple core discipline course completion of
of study) Semester VI

4 Bachelor of (Field of Study/Discipline) After successful 176

(Honors with Research/Academic completion of
Projects/Entrepreneurship) Discipline (for Semester VIII
single core discipline course of study)
17. The course code, number of credits, components of lecture, tutorial and practical, pre-requisites to
be fulfilled for choosing that course and the department offering the course shall be spelt out for each
course. A student should fulfil the pre-requisites of a course to be able to opt it for study.
 UNIVERSITY OF DELHI
UNDERGRADUATE CURRICULUM
FRAMEWORK – 2022 BASED ON NEW
EDUCATION POLICY-2020
B. COM.
SEMESTER- I

Page 6 of 320
 Business Organisation and Management

BC: DSC- 1.1

Objective: The course aims to develop an understanding about business organisations, functions
and challenges of management and contemporary issues in management.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain the dynamics of business organisations and recent management practices.
2. describe varied perspectives related to business environment and entrepreneurship.
3. analyse how the organisations adapt to an uncertain environment and decipher decision
making techniques.
4. analyse the relationship amongst functions of management i.e. planning, organizing,
directing and controlling.
5. analyse the change in working pattern of modern organisations.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction 20 √ √

Unit 2: Business Environment and 20 √ √

Entrepreneurship

Unit 3: Planning and Organizing 20 √ √

Unit 4: Directing and Controlling 20 √ √

Unit 5: Salient Developments and 20 √ √

Contemporary Issues in Management
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Role of organisations and management in our lives; Nature and Functions of Management (An
overview); Managerial Competencies, Ownership forms; Business formats- Brick & Mortar;
Click; Brick & Click; E-commerce; Franchising; Outsourcing

Unit 2: Business Environment and Entrepreneurship

Page 7 of 320
Meaning and layers of Business Environment (micro/immediate, meso/intermediate, macro and
international); Business ethics and social responsibility; Entrepreneurship and its relevance,
Business and social entrepreneurship as a process of opportunity/problem; Micro, small and
medium Enterprises; Government Policy regarding MSMEs

Unit 3: Planning and Organizing

Strategic Planning – Business and Corporate Level Strategies; Decision-making- process and
techniques; Organizing, Formal and Informal Organisations, Centralisation and Decentralisation,
Organisational structures – Divisional, Product, Matrix, Project and Virtual Organisation

Unit 4: Directing and Controlling

Motivation- needs (including Maslow‘s theory), incentives, Equity and two factor theory
(Herzberg); McGregor Theory X and Theory Y; Leadership – Leadership Styles, Transactional
Vs. Transformational Leadership; Followership – meaning, importance and Kelley‘s
Followership Model; Communication – New trends and directions (Role of IT and social media);
Controlling –Techniques of Controlling Relationship between planning and controlling

Unit 5: Salient Developments and Contemporary Issues in Management

Business Process Reengineering (BPR), Learning Organisation, Six Sigma, Supply Chain
Management, Subaltern Management Ideas from India; Diversity & inclusion; Work life
Balance; Freelancing; Flexi-time and work from home; Co-sharing/co-working.

Practical Exercises:
The learners are required to:
1. complete the exercise wherein they are given different situations and scenarios to start
their own business (in terms of capital, liability, scale of operations, etc.) and are asked to
select the most suitable form of business and justify the same highlighting the advantages
and disadvantages of their choice.
2. participate in role play activity for describing the various levels of Management and
competencies.
3. each learner is required to identify various elements affecting the business environment
and conduct SWOT analysis for the company identified.
4. participate in simulation activity wherein each learner is asked to prepare strategic plans
with respect to increasing the effectiveness in their respective organisation.
5. present a role play on bounded rationality or on any aspect of decision making.
6. create a simulation exercise in class to demonstrate various types of authority, delegation,
and decentralization of authority.
7. using Maslow‘s Need-Hierarchy Theory, analyse various needs and prepare a report.
8. demonstrate various types of Leadership Styles in the form of Role Play by identifying
real life leaders from the corporate world.

Page 8 of 320
Suggested Readings

● Basu, C. (2017). Business Organisation and Management. McGraw Hill Education.

● Chhabra, T. N. Business Organisation and Management. Sun India Publications. New
Delhi.
● Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.
● Kalra,S & Singhal,N. Business Organisation and Management. Scholar Tech Press,
Delhi.
● Kaul, V. K. (2012). Business Organisation Management. Pearson Education.
● Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. Paperback.
● Singh, B. P., & Singh, A. K. Essentials of Management. New Delhi. Excel Books Pvt.
Ltd.
● Vasishth N., Rajput N., Business Organisation & Management Kitab Mahal, Delhi.

Note: Latest edition of the readings may be used.

Page 9 of 320
 Business Laws

BC: DSC- 1.2

Objective: To impart basic knowledge of the important business laws relevant for the inception
and conduct of general and business activities with relevant case laws.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the basic aspects of contracts vis-a-vis agreements and subsequently enter into
valid business propositions.
2. describe various modes of discharge of contract and remedies available in case of breach.
3. recognize and differentiate between the special contracts.
4. analyse the rights and obligations under the Sale of Goods Act.
5. attain skills to form and manage entrepreneurial ventures as LLP.
Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: The Indian Contract Act, 1872 25% √ √

Unit 2: Discharge of Contract and Remedies for 10% √ √

Breach

Unit 3: Introduction to Special Contracts 10% √ √

Unit 4: The Sale of Goods Act, 1930 25% √ √

Unit 5: The Limited Liability Partnership Act, 2008 30% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: The Indian Contract Act, 1872

Contract – meaning, characteristics and kinds; Essentials of a valid contract - offer and
acceptance, consideration, contractual capacity, free consent, legality of objects; Void
agreements; Quasi–contracts.

Unit 2: Discharge of Contract and Remedies for Breach

Modes of discharge of contract: performance of contract, mutual agreement, supervening
impossibility, lapse of time, operation of law, breach of contract; Remedies for breach of
contract: rescission, suit for damages, quantum meruit, suit for specific performance; suit for
injunction.
Unit 3: Introduction to Special Contracts
Contracts of Indemnity and Guarantee; Contracts of Bailment and Pledge; Contract of Agency.

Page 10 of 320
Unit 4: The Sale of Goods Act, 1930
Contract of sale; Meaning and difference between sale and agreement to sell; Conditions and
Warranties; Transfer of ownership in goods including sale by non-owners; Performance of the
Contract of Sale; Unpaid seller – meaning and rights of an unpaid seller against the goods.

Unit 5: The Limited Liability Partnership Act, 2008

Salient Features and Nature of LLP; Small LLP; Difference between: LLP and Partnership, LLP
and Company; LLP Agreement; Incorporation Document; Incorporation by registration;
Registered office of LLP and change therein; Change and Rectification of name of LLP; Partners
and Designated Partners: Partners and their Relations; Extent and limitation of liability of LLP
and partners; Whistleblowing; Conversion into LLP.

Practical Exercises:

The learners are required to:

1. identify components of valid contracts present in the rent agreement/ sale deed/appointment
letters used or seen in day-to-day life.
2. identify and enumerate types of damages in case of breach of contract under different real-
life situations.
3. prepare a list of gratuitous and non-gratuitous bailment contracts entered in daily life.
4. analyse some case studies where „caveat venditor‟ is applicable.
5. examine RUN form and FiLLip webform from notification on MCA portal and enlist the
mandatory fields.
Suggested Readings:

● Bhushan B., Kapoor N. D., Abbi R. and Kapoor R. Elements of Business Laws.
Sultan Chand
● Jagota R. Business Laws. MKM Publishers ScholarTech Press.
● Kuchhal, M. C. and Kuchhal V. Business Laws. New Delhi. Vikas Publishing House.
● Maheshwari, S. N., Maheshwari, S. K. A Manual of Business Laws. Himalaya Publishing
House Pvt. Ltd.
● Maheshwari, S. N., Maheshwari, S. K. Business Laws. Himalaya Publishing House Pvt.
Ltd.
● Sharma, J.P. and Kanojia S. Business Laws. New Delhi. Bharat Law House Pvt. Ltd.
● Singh, Avtar. The Principles of Mercantile Law. Lucknow. Eastern Book Company.
● Sulphey, M.M., Basheer, AZ-HAR. Laws for Business, 5th ed. PHI Learning
● Tulsian, P.C. Business Law. New Delhi. Tata McGraw Hill.

Additional Resources:
● Arora, S. Business Laws. New Delhi. Taxmann
● Das & Roy(2018). Business Laws. Oxford University Press

Page 11 of 320
 ● Sharma, J.P. and Kanojia S. Vyavsayik Sanniyam, Delhi University Hindi Cell. (For
Hindi)
● The Indian Contract Act, 1872
● The Sale of Goods Act, 1930
● The Limited Liability Partnership Act, 2008

Note: Latest edition of the readings may be used.

Page 12 of 320
 Financial Accounting
BC: DSC- 1.3

Objective: The course aims to help learners to acquire conceptual knowledge of financial
accounting, to impart skills for recording various kinds of business transactions and to prepare
financial statements.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the generally accepted accounting principles while recording transactions and
preparing financial statements.
2. demonstrate the accounting process under a computerized accounting system.
3. measure business income applying relevant accounting standards.
4. evaluate the impact of depreciation and inventories on Business Income.
5. prepare the Financial Statements of sole proprietor firms and Not-For-Profit Organisations.
6. prepare the accounts for Inland Branches, Departments and Leases.

Course Contents:
Unit wise weightage C& A&A
Unit of marks (in %) K* **

Unit 1: Conceptual Framework and Accounting 15 √ √

Process

Unit 2: Business Income, Accounting for Property, 20 √ √

Plant and Equipment, and Valuation of Inventory

Unit 3: Financial Statements of Sole Proprietorship 20 √ √

and Not-for-Profit Organisations

Unit 4: Accounting for Inland Branches, Departments 25 √ √

and Leases

Unit 5: Computerized Accounting Systems 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Note: Weightage to the various units of the syllabus has been assigned in terms of the range of
marks by their relative significance in the syllabus and practical utility.Unit 1: Theoretical
Framework and Accounting Process:

(A) Conceptual Framework

Page 13 of 320
(i) Accounting as an information system, the users of financial accounting information and
their needs. An overview of Artificial Intelligence and Data Analytics in Accounting.
(ii) Qualitative characteristics of accounting information. Functions, advantages and
limitations of accounting. Branches of accounting. Basis of accounting: cash basis and
accrual basis. Capital and revenue expenditures and receipts. Events occurring after the
balance sheet date, Extraordinary Items, Prior Period Items, Accounting Estimate.
Accounting Policies, Fair Value, Meaning, Recognition and Disclosure Requirements of
Provision, Contingent Liability and Contingent Asset.

(iii) Financial Accounting Principles: Meaning and need; Generally Accepted Accounting
Principles(GAPP): Entity, Money Measurement, Going Concern, Cost, Revenue
Recognition, Realization, Fundamental Accounting Assumptions, Accruals, Periodicity,
Full Disclosure, Consistency, Materiality, and Prudence (Conservatism). Fundamental
Accounting Assumptions as per AS 1.

(iv) Accounting Standards: Concept, benefits, and Process of formulation of Accounting

Standards including Ind AS (IFRS converged standards) and IFRSs; convergence vs
adoption; Application of accounting standards (AS and Ind AS) on various entities in
India. International Financial Accounting Standards (IFRS) –meaning, need, and scope.

(B) Accounting Process

From the recording of a business transaction to the preparation of trial balance including
adjusting, transfer and closing entries. Application of Generally Accepted Accounting Principles
in recording financial transactions and preparing financial statements and accounting treatment
of GST.

Unit 2: Business Income, Accounting for Property, Plant and Equipment, and Valuation of
Inventory:

(a) Business income: Concept of Revenue and Business Income, Measurement of business
income; relevance of accounting period, continuity doctrine and matching concept in the
measurement of business income; Objectives of measurement of Business income.
(b) Revenue recognition with reference to AS 9.

(c) Accounting for Property, Plant, and Equipment with reference to AS 10. Impact of
Depreciation on measurement of business income. Accounting for Intangible Assets with
reference to AS 26.
(d) Valuation of Inventory with reference to AS 2. Impact of inventory valuation on
measurement of business income by using FIFO, LIFO, and Weighted Average Method.

Page 14 of 320
Unit 3: Financial Statements of Sole Proprietorship and Not-for-Profit Organisations:
Preparation of Financial Statements of Sole Proprietorship and Not-for-Profit Organisations

Unit 4: Accounting for Inland Branches, Departments and Leases:

(a) Accounting for Inland Branches: Concept of Dependent branches; Branch Accounting as
per- Debtors System, Stock and Debtors‘ System
(b) Accounting for Departments (excluding Mark-up Account)
(c) Accounting for Leases with reference to AS 19

Unit 5: Computerized Accounting Systems:

Computerized Accounting Systems: Computerized Accounts by using any popular accounting
software Creating a Company; Configure and Features settings; Creating Accounting Ledgers
and Groups; Creating Stock Items and Groups; Vouchers Entry including GST; Generating
Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet,
Cash Flow Statement. Selecting and shutting a Company; Backup, and Restore data of a
Company.
Notes:
(1) The relevant Accounting Standards (both AS Ind AS) for all of the above topics should be
covered.
(2) Any revision of the relevant Indian Accounting Standard/Accounting Standard would
become applicable.

Practical Exercises:

The learners are required to:

1. Download ‗Framework for the Preparation and Presentation of Financial Statements from
the websites of the Institute of Chartered Accountants of India (ICAI) to analyse the
qualitative characteristics of accounting information provided therein.
2. Collect and examine the balance sheets of business Organisations to study how these are
prepared.
3. Examine the accounting policies and revenue recognition policies by collecting necessary
data from small business firms.
4. Prepare Trading and Profit & Loss Account and Balance Sheet collecting necessary data
from small business firms.
5. Prepare financial statements manually and using appropriate software.
6. Prepare accounts of Inland Branches.
7. Collect data from your college and prepare a Receipt and Payment Account, Income and
Expenditure Account and Balance Sheet.
Suggested Readings:

Page 15 of 320
 ● Anthony, R. N., Hawkins, D., & Merchant, K. A. ―Accounting: Text and Cases‖ McGraw-
Hill Education India.
● Bhattacharyya. A.K. Essentials of Financial Accounting, 6th ed. PHI learning
● Narayanaswamy, R. Financial Accounting: A Managerial Perspective, 7th ed. PHI
learning
● Dam, B. B., & Gautam, H. C. “Financial Accounting” Gayatri Publications, Guwahati.
● Goldwin, N., Alderman, W., & Sanyal, D. “Financial Accounting” Cengage Learning,
Boston.
● Goyal, B. K., & Tiwari, H. N. “Financial Accounting” Taxmann Publication, New Delhi.
● Horngren, C. T., & Philbrick, D. “Introduction to Financial Accounting” Pearson
Education, London.
● Kumar, A. “Financial Accounting” Singhal Publication.
● Lal, J., Srivastava, S. & Abrol. Shivani. ―Financial Accounting Text & Problems‖
Himalaya Publishing House, Mumbai.
● Lt Bhupinder “Financial Accounting – Concepts and Applications” Cengage.
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. “Financial Accounting”
Vikas Publishing House Pvt. Ltd., New Delhi.
● Monga, J. R. & Bahadur, R. “Financial Accounting: Concepts and Applications” Scholar
Tech Press, New Delhi.
● Mukherjee ( 2018). Financial Accounting. Oxford University Press
● Sah, R.K. "Concept Building Approach to Financial Accounting" Cengage Learning India Pvt. Ltd.
● Sehgal, A. & Sehgal D. “Fundamentals of Financial Accounting” Taxmann.
● Sehgal, D. “Financial Accounting” Vikas Publishing House Pvt. Ltd., New Delhi.
● Shah Paresh(2019).Financial Accounting for Management.Oxford University Press
● Shukla, M. C., Grewal, T. S., & Gupta, S. C. “Advanced Accounts. Vol.-I.” Sultan Chand
Publishing, New Delhi.
● Tulsian, P. C. “Financial Accounting” S CHAND LTD., New Delhi.

Additional Resources:
● Accounting Standards at the Website of the Institute of Chartered Accountants of India
● Indian Accounting Standards at the Website of the Ministry of Corporate Affairs.

Note: Latest edition of the readings may be used.

Assessment Method:

1. There shall be 2 credit hours for lectures + one credit hour (Two Practical Periods per week
per batch) for practical lab + one credit hour for tutorials (per group).
2. Examination scheme for computerized accounting system: Practical for 20 marks. The
practical exam will be for one hour.

Page 16 of 320
3. Theory exam shall carry 80 marks (Including Internal Assessment of 25 Marks). The
theory exam will be for 2.5 hours.

Page 17 of 320
 Business Communication

BC: SEC- 1.1

Objective: The course aims to train students to enhance written as well as oral communication in
the corporate world. This course will help students in understanding the principles and
techniques of business communication. Also, to understand the use of electronic media for
communication.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop an understanding of the need for communication in management.
2. appreciate the need of effective writing for communication.
3. demonstrate the skill of effective report writing and summarizing annual reports.
4. analyse business correspondence and e-correspondence.
5. appreciate oral presentations.
Course contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction to the essentials of 30% √ √

Business communication

Unit 2: Effective writing 10% √ √

Unit 3: Report writing 20% √ √

Unit 4: Business correspondence and E- 20% √ √

Correspondence

Unit 5: Spoken English and oral presentation 20% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to the essentials of Business communication

Meaning, process and functions. Need and importance. Medium: verbal & non-verbal
communication. Channels: formal & informal. Levels of communication. Direction of
communication: downward, upward, lateral, & diagonal. Effective communication:
difficulties/barriers and solutions. Interactive and non-interactive techniques of communication.
Listening as a tool of communication, Guidelines for effective listening.

Page 18 of 320
Unit 2: Effective writing

Guidelines for clear writing. References, bibliographical research tools. Citing methods,
footnotes, discussion footnotes. Use of library and internet for collection, classification and
interpretation of data and information.

Unit 3: Report writing

Types of reports. Formal report: components and purpose. Organising information: outlining &
numbering sections, section headings, sub-headings, & presentation. Writing reports on field
work/visits to industries, business concerns. Summarising annual reports of companies: purpose,
structure and principles. Drafting minutes.

Unit 4: Business correspondence and E-Correspondence

Need and importance of business letters. Office memorandum, office circulars, notices and
orders. Technology for communication. Effective IT communication tools. Electronic mail:
advantages, safety and smartness in email. E-mail etiquettes.

Unit 5: Spoken English and oral presentation

Effective negotiation: elements, process and general guidelines. Telephonic conversation.

Conducting & facing interviews. Conducting & participating in group decisions. Making
presentations: content and organising. Features of a good presentation. Delivering a presentation.

Practical Exercises:
The learners are required to:
1. learn how to summarise annual reports of companies
2. prepare presentations using power-point
3. participate in Group discussions and mock interviews
4. smartly draft business emails

Suggested Readings:

● Bhatia (2008), Business Communication, Ane Books Pvt Ltd, New Delhi.
● Gupta, C. B. (2019). Essentials of Business Communication, Sultan Chand & Sons.
● Kaul, A. Business Communication, 2nd ed. PHI Learning
● Internet Generation, Tata McGraw Hill Publishing Company Ltd. New Delhi.
● Lesikar, R.V. & Flatley, M.E. (2001). Basic Business Communication Skills for
Empowering the R. C. Ludlow, R. & Panton, F.(1992). The Essence of Effective
Communications, Prentice Hall of India Pvt. Ltd., New Delhi.
● Meyer C, Dev(2021). Communicating for Results,Oxford University Press
● Raman and Singh(2012). Business Communication. Oxford University Press

Page 19 of 320
 ● Scot, O., Contemporary Business Communication. Biztantra, New Delhi.

Note: Latest edition of the readings may be used.

Page 20 of 320
 Finance for Everyone
BC: SEC- 1.2

Objective: The course aims to offer an integrated approach to the understanding of concepts and
applications of financial planning.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the importance of financial literacy and the institutions providing financial
services.
2. describe financial plan, budget and manage personal finances.
3. demonstrate the open, avail and manage services offered by banks.
4. demonstrate open, avail and manage services offered by post offices.
5. describe the plan for life insurance and property insurance.
6. analyse and choose instruments for investment in shares.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction, Financial Planning and 20 √ √

Budgeting

Unit 2: Banking Services 20 √ √

Unit 3: Financial Services from India Post Office 20 √ √

Unit 4: Insurance Services 20 √ √

Unit 5: Stock Markets – Some Basic Concepts 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction, Financial Planning and Budgeting

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. 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 a budget; Budget surplus and
budget deficit, Avenues for savings from surplus, Sources for meeting the deficit.

Page 21 of 320
Unit 2: Banking Services
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;
pan card, address proof, KYC norm; Various types of loans – education loan, consumer durable
loan, vehicle loan, housing loan, short term, medium term, long term, microfinance, bank
overdraft, cash credit, mortgage, reverse mortgage, hypothecation, pledge, Agricultural and
related interest rates offered by various nationalized banks;Cashless banking, e-banking, check
counterfeit currency; CIBIL, ATM, net banking, RTGS, NEFT, IMPS, electronic clearance
services (ECS), debit and credit card,app based payment system, bank draft and pay order;
banking complaints and ombudsman.

Unit 3: Financial Services from India Post Office

Post office savings schemes: savings bank, recurring deposit, term deposit, monthly income
scheme, kisan vikas patra, NSC, PPF, senior citizen savings scheme ,sukanya samriddhi yojana ;
india post payments bank. money transfer: money order, e-money order. instant money order,
collaboration with the western union financial services; movidesh, international money transfer
service, money gram international money transfer, indian postal order.

Unit 4: Insurance Services

Life insurance policies: life insurance, term life insurance, endowment policies, pension policies,
ULIP, health insurance plans, comparison of policies offered by various life insurance
companies, comparison of policies offered by various health insurance companies. Property
insurance policies. Post office life insurance schemes: postal life insurance and rural postal life
insurance.

Unit 5: Stock Markets – Some Basic Concepts

Terms used in stock markets: SENSEX, NIFTY, primary markets, secondary markets, initial
public offering(IPO), follow-on public offering (FPO), offer for sale (OFS), block deal, equity
shares, preference shares, debentures, bonus shares, stock split, dividend, buyback, DEMAT
account, trading account,delivery instruction slip (DISlips),blue chips, defensive stocks, face
value, market value, market capitalisation, pre-opening session, trading session, opening price,
closing price, business days, bull, bear, bull market, bear market, risk, stop loss, derivatives, call
option, put option, hedge, holding period; Tax on short term capital gains and long-term capital
gains,Mutual Fund and its various schemes.

Practical Exercises:
The learners are required to:
1. 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
for availing of these services.

Page 22 of 320
 2. carry out the comparative analysis of different types of life insurance policies.
3. carry out the comparative analysis of different types of health insurance policies.
4. prepare personal and family budget for one/six/ twelve months on imaginary figures

Suggested Readings:

● Avadhani, V. A. ―Investment Management” Himalaya Publishing House Pvt. Ltd.,

Mumbai.
● Bhattacharya(2018). Indian Financial System.Oxford University Press.
● Chandra, P. ―Investment Game: How to Win‖ Tata McGraw Hill Education, New Delhi.
● Kothari, R. ―Financial Services in India-Concept and Application‖ Sage Publications India
Pvt. Ltd., New Delhi.
● Milling, B. E. ―The Basics of Finance: Financial Tools for Non-Financial Managers”
Universe Company, Indiana,
● Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. ―Financial Planning” Sage Publications
India Pvt. Ltd., New Delhi.
● Sofat, Rajni & Hiro,Preeti Basic Accounting, 3rd ed. PHI learning
● Zukaityte, A. ―Financial Literacy Education” Palgrave Macmillan, London.

Note: Latest edition of the readings may be used.

Assessment Method:
● There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
● Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Page 23 of 320
 Fundamentals of Marketing

BC: SEC- 1.3

Objective: The course aims to equip and develop marketing skills in learners through knowledge
of concepts, tools and techniques of marketing to create a marketing mix for a product.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe meaning, nature and scope of marketing.
2. analyse and familiarise with the concept of segmentation, targeting and positioning.
3. demonstrate and learn about the marketing decisions related to product, price, promotion
and distribution.
Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction to Marketing 40 √ √

Unit 2: Product and Pricing Decisions 30 √ √

Unit 3: Distribution and Promotion 30 √ √

Decisions
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Marketing:

Marketing - Concept, Scope and Importance; Marketing Mix of Goods and Services.
Market Selection: Choosing market value through STP. Market Segmentation- Concept and
bases, Market Targeting, Product Positioning – concept and bases.

Unit 2: Product and pricing Decisions:

Product Decisions: Concept and classification; Levels of Product, Branding, Packaging,
Labelling and Product support services.
Pricing Decisions: Factors affecting the price of a product; New Product Pricing: Skimming and
penetration pricing.

Unit 3: Distribution and Promotion Decisions:

Distribution Decisions: Channels of distribution- types and functions, factors affecting choice of
distribution channel, Logistics decisions.
Promotion Decisions: Significance of promotion, Promotion mix tools including advertising,
personal selling, sales promotion, public relations, publicity and direct marketing.

Page 24 of 320
Practical Exercises:

The learners are required to:

1. as the marketing consultant of a political party, draft a marketing mix for the forthcoming
election while ensuring that all the 4 Ps are integrated and well synchronized.
2. you are the marketing manager of a firm producing bicycles. On what basis will you
segment the market? Outline a marketing program for these segments while highlighting how
these programs vary from one segment to the other.
3. prepare a promotion mix strategy for promoting electric cars in India and present the same
justifying the reasons thereof.
4. conduct a field survey to analyse the marketing mix strategy of a product of your choice.
5. examine the bases for positioning of a product in comparison to its competitive products.
6. compare the pricing strategy used by recently launched products.
7. prepare a report by visiting a nearby store to identify the channels of distribution used for
several products.
8. through a role play imagine you are appointed as a salesperson to market a newly launched
product of your choice (high involvement and low involvement product). What steps will you
undertake in selling the product?

#Note: Practical exercises will be used for Internal Assessment purposes. Emphasis will be on
originality and presentation of the inputs of the practical exercises.

Suggested Readings*

● Baines Et AL(2021).Fundamentals of Marketing.Oxford University Press

● Etzel, M. J., Walker, B. J., Stanton, W. J., Pandit, A. (2010). Marketing. McGraw Hill.
● Kapoor, N. (2021). Principles of Marketing. Prentice Hall of India.
● Kotler, P., Armstrong, G., Agnihotri, P. (2018). Principles of Marketing. Pearson Education.
Indian edition.
● Sharma, K., Aggarwal S. (2021). Principles of Marketing. Taxmann Publications.

Note: Learners are advised to use the latest edition of readings.

Page 25 of 320
SEMESTER- II

Page 26 of 320
 Corporate Accounting
BC: DSC- 2.1

Objective: The course aims to help learners to acquire conceptual knowledge of corporate
accounting systems and to learn the techniques of preparing the financial statements of
companies.

Learning Outcomes: After completion of the course, learners will be able to understand:
1. analyse accounting for Share Capital, Debentures, Bonus Shares, Redemption of
Preference Shares and Debentures of a company.
2. describe the preparation of Financial Statements of Companies manually as well as using
online software.
3. interpret the Valuation of Intangible Assets and Shares
4. describe accounting for Amalgamation and Internal Reconstruction of Companies.
5. demonstrate the preparation of Annual Reports of companies.

Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)

Unit 1: Accounting for Share Capital & 15 √ √

Debentures

Unit 2: Preparation of Financial Statements 25 √ √

Unit 3: Valuation of Intangible Assets and 20 √ √

Shares

Unit 4: Amalgamation and Internal 20 √ √

Reconstruction of Companies

Unit 5: Corporate Financial Reporting 20 √ √

Note: Weightage to the various units of the syllabus has been assigned in terms of the range of
marks in accordance with their relative significance in the syllabus and practical utility.
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Accounting for Share Capital and Debentures:

Types of shares; Accounting for Share Capital, Issue of Rights and Bonus Shares; ESOPs and
Buy-Back of shares; Issue and Redemption of preference Shares and Debentures. Underwriting
of Shares and Debentures. [In reference to Relevant Accounting Standards (AS and Ind AS) and
Guidance Notes as applicable.]

Page 27 of 320
Unit 2: Financial Statements of Companies:
Preparation of financial statements of corporate entities including one Person Company
(excluding calculation of managerial remuneration) as per Division I and II of Schedule III of the
Companies Act 2013; Related Parties as per AS-18, Preparation of Statement of Profit and Loss,
Balance Sheet, Statement of Equity and Cashflow Statement manually and using appropriate
software. Interpreting the ratios calculated as per Schedule III of the Companies Act 2013 [with
reference to Relevant Accounting Standards (AS and Ind AS) and the relevant provisions of The
Companies Act,2013, as applicable.]. Calculation of EPS as per AS 20.

Unit 3: Valuation of Intangible Assets and Shares:

Valuation of Intangible Assets and Shares. Value Added Statement, Economic Value Added,
Market Value Added, Shareholder Value Added.

Unit 4: Amalgamation of Companies and Internal Reconstruction:

(a) Accounting for Amalgamation of Companies (excluding inter-company holdings) applying
AS 14/Ind AS 103.
(b) Accounting for Different forms of Internal Reconstruction (excluding drafting of Internal
Reconstruction Scheme).

Unit 5: Corporate Financial Reporting

Meaning, need and objectives; Constituents of Annual Report and how it is different from
financial statements; Contents of report of the Board of Directors; XBRL Reporting. Drafting of
Notes to Accounts. Segment Reporting as per AS-17, Sustainability Reporting, Triple Bottom
Line Reporting, CSR Reporting.

Notes:
(3) The relevant Accounting Standards (both AS & Ind AS) for all of the above topics should
be covered.
(4) Any revision of the relevant Indian Accounting Standards/Accounting Standards would
become applicable.
(5) The relevant provisions of The Companies Act,2013, as applicable for all of the above
topics should be covered.

Practical Exercises:

The learners are required to:

1. collect prospectus issued by reputed companies, and examine the matters related to issues
of shares.

Page 28 of 320
 2. examine the annual reports of business Organisations to find out whether applicable
accounting standards (AS and Ind AS) are complied with or not.
3. collect information from business newspapers, periodicals, print and digital media on the
amalgamation of companies and prepare a report.
4. prepare financial statements using appropriate software.
5. download company annual reports of reputed companies from the websites and analyse
the voluntary and mandatory information contained in these statements.
6. read and Collect Notes on Accounts from the annual reports of reputed companies from
the websites.

Suggested Readings:

● Bergeron, B. “Essentials of XBRL: Financial Reporting in the 21st Century” John

Wiley & Sons, New Jersey.
● Dam, B. B. & Gautam, H. C. “Corporate Accounting” Gayatri Publications, Guwahati.
● Goyal, B. K. “Corporate Accounting” Taxmann Publication, New Delhi.
● Goyal, V. K., & Goyal, R. “Corporate Accounting” PHI Learning, New Delhi.
● Jain, S. P., & Narang, K. L. “Corporate Accounting” Kalyani Publishers, New Delhi.
● Kumar, A. “Corporate Accounting” Singhal Publications, New Delhi.
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. “Corporate Accounting”
Vikas Publishing House, New Delhi.
● Monga, J. R. & Bahadur, R. “Fundamentals of Corporate Accounting” Scholar Tech
Press, New Delhi.
● Mukherjee, A., & Hanif, M. “Corporate Accounting” Tata McGraw Hill Education,
New Delhi.
● Mukherjee ( 2019). Corporate Accounting. Oxford University Press.
● Sah, R.K. ―Concept Building Approach to Corporate Accounting‖ Cengage.
● Sehgal, A. “Fundamentals of Corporate Accounting” Taxmann Publication, New
Delhi.
● Shukla, M. C., Grewal, T. S., & Gupta, S. C. “Advanced Accounts. Vol.-II” S. Chand
Publishing, New Delhi.
● Tulsian, P. C., & Tulsian, B. “Corporate Accounting” S. Chand Publishing, New Delhi.

Additional Resources:
● Accounting Standards at the Website of the Institute of Chartered Accountants of India
● Indian Accounting Standards at the Website of the Ministry of Corporate Affairs.
● The Companies Act, 2013 as amended from time to time.

Note: Latest edition of the readings may be used.

Page 29 of 320
 Company Law

BC: DSC- 2.2

Objective: The course aims to develop and comprehend business and its processes in accordance
with the provisions of the Companies Act, 2013 while analysing case laws.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the regulatory aspects and the broader procedural aspects involved in different
types of companies covering the Companies Act, 2013 and Rules.
2. recognize the basic legal documents and their usage essential for formation of a company.
3. analyse the process and documents required for raising capital for the company.
4. understand the process of company meetings and corporate decision making.
5. know the framework of dividend distribution and develop understanding of the winding
up process including Insolvency Resolution.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction 20% √ √

Unit 2: Formation and Incorporation 20% √ √

Documents

Unit 3: Share Capital 20% √ √

Unit 4: Management and Meetings 20% √ √

Unit 5: Dividends, Audit and Winding up 20% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction

Meaning and characteristics of a company; Lifting of corporate veil; Overview of administration

of Company Law; Types of companies including private and public company, government
company, foreign company, one person company, small company, associate company, dormant
company and producer company; Association not for profit; Illegal association.

Page 30 of 320
Unit 2: Formation and Incorporation Documents

Formation of company, promoters, their legal position and pre incorporation contracts; Online
registration of a company. Memorandum of Association and its alteration, Articles of
Association and its alteration, Doctrine of constructive notice, Doctrine of ultra vires and indoor
management.

Unit 3: Share Capital

Prospectus, Shelf and Red herring prospectus, misstatement in prospectus; Book building.
Allotment and Forfeiture of share, Sweat Equity, ESOPs, Bonus issue, and Further issue of
shares, buyback and provisions regarding buyback; Transfer and transmission of shares; Demat
system.

Unit 4: Management and Meetings

Directors: Legal position, Disqualifications, Director Identification Number (DIN);

Classification of directors-Additional, Alternate and Casual directors, Women directors,
Independent director, small shareholder‘s director; Appointment, Removal of directors; Powers
and Duties; Key managerial personnel (KMP); Board Meetings; Shareholders‘ meetings: AGM
and EGM. Convening and conduct of meetings: Requisites of a valid meeting; Resolutions;
Postal ballot; e-voting.

Unit 5: Dividends, Audit and Winding up

Provisions relating to payment of Dividend. Company Audit - auditor‘s qualification and

disqualifications, Auditor‘s appointment, rotation and removal. Winding Up: Concept and
Modes of Winding Up; Provisions of winding up under Insolvency and Bankruptcy Code 2016.

Practical Exercises:
The learners are required to:
● identify the type of company based on information available on the NSE/BSE website.
● fill dummy SPICe+ form for incorporation of a company.
● write about the timeline and details of the book building process of an actual IPO/FPO
through SEBI website.
● identify the actual composition of the Board of Directors in listed companies.
● find out about the top few audit firms and their rotation in different listed companies.
Suggested Readings:

● Chadha R. & Chadha, S., Company Law , Scholar Tech Press, Delhi.
● Das & Roy(2018). Company Laws. Oxford University Press.
● Jagota, R., Corporate Laws, Taxmann Pvt Ltd, Delhi.

Page 31 of 320
 ● Kapoor, N. D. (2022). Corporate Laws. Sultan Chand.
● Kaur Harleen. Company Law Kitab Mahal, Delhi.
● Kuchhal, M. C. and Kuchhal, A., Company Law, Mahavir Publications.
● Kumar, Anil, Corporate Laws, Taxmann Pvt Ltd, Delhi.
● Maheshwari, S. N., Maheshwari, S. K. Elements of Corporate Laws. Himalaya
Publishing House Pvt. Ltd.
● Maheshwari, S. N., Maheshwari, S. K. Company Law. Himalaya Publishing House Pvt.
Ltd.
● Ramaiya, A. A Guide to Companies Act, LexisNexis, India.
● Sharma, J.P. An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi.

Additional Resources
● Gowar, LCB. Principles of Modern company Law, Stevens & Sons, London.
● Hanningan, Brenda. Company Law, Oxford University Press, U.K.
● Hicks, Andrew & Goo S.H. Cases and Material on Company Law, Oxford University
Press.

Note: Latest edition of the readings may be used.

Page 32 of 320
 Human Resource Management

BC: DSC- 2.3

Objective: The course aims to acquaint the learners with the techniques and principles to
manage human resources of an organisation.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop a clear understanding on the importance of human resource management.
2. analyse the concept and sources of recruitment and selection process.
3. design performance appraisal techniques.
4. devise effective compensation schemes that enhance employee satisfaction and
encourage employee retention.
5. cater to the dynamics of the business environment.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction to Human Resource 20 √ √

Management

Unit 2: Procurement of Human Resource 20 √ √

Unit 3: Aspects of Training and Development 20 √ √

Unit 4: Compensation and Maintenance 20 √ √

Unit 5: Performance Appraisal 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Human Resource Management

Basic concepts and significance of HRM, Role and functions of HR manager. Emerging issues in
human resource management: Workplace diversity, employee empowerment, downsizing, VRS,
work life balance, and work from home.

Page 33 of 320
Unit 2: Procurement of Human Resource

Human resource planning- Quantitative and qualitative dimensions; Job analysis – Job
description and job specification; Recruitment – concept and sources; Selection – concept and
process; Tests and interview; Placement, induction and socialization; Employee retention.

Unit 3: Aspects of Training and Development

Concept and importance; Role specific and competency based training; Training and
development methods – Apprenticeship, understudy, job rotation, vestibule training, case study,
role playing, sensitivity training, In-basket, management games, conferences and seminars,
coaching and mentoring, management development programs; Training process outsourcing.

Unit 4: Performance Appraisal and Compensation Management

Performance appraisal- Nature, objectives, process, and methods; Performance management;

Potential appraisal; Employee counselling; Employee enhancement: transfer and promotion.
Compensation - concept and policies, Types of compensation: base and supplementary
compensation; Individual, group and organisation incentive plans; Fringe benefits; Performance
linked compensation: employee stock option; pay band compensation system and job evaluation.

Unit 5: Maintenance of employees and Emerging Horizons of HRM

Employee health and safety; Employee welfare; Social security (excluding legal provisions);
Employer-employee relations; Grievance handling and redressal; Industrial disputes: Causes and
settlement machinery; e-HRM; Human Resource Information System (HRIS) and e-HRM;
Impact of HRM practices on organisational performance; HR Audit, Contemporary issues in
HRM - emerging job opportunities, work life balance and work from home.

Practical Exercises:
The learners are required to:
1. design a human resource plan.
2. conduct orientation cum induction programme.
3. hold mock counselling sessions.
4. design team building activities.
5. devise incentive plans for a diverse workforce

Page 34 of 320
Suggested Readings:

● Aswathappa, K. & Dash, S. (2021) Human Resource Management-Text and cases, Ninth
Edition, Tata McGraw-Hill.
● Chhabra, T. N. & Chhabra, M. (2020). Essentials of Human Resource Management. .
Delhi: Sun India Publications.
● Decenzo, D.A. , & Robbins, S. P. (2009). Fundamental of Human Resource
Management. New Jersey; Wiley.
● Dessler G. & Varrkey B.(2020) Human Resource Management , Sixteenth Edition By
Pearson Paperback.
● French, W. L. (2006). Human Resource Management. Boston: Houghton Mifflin.
● Gupta, C. B. (2018). Human Resource Management. Delhi: Sultan Chand & Sons.
● Prasad, L.M. (2018). Human Resource Management, Delhi: Sultan Chand & Sons
● Pattanayak, B. Human Resource Management, 6th ed. PHI learning
● Rao, V. S. P. (2020). Human Resource Management. Delhi: Second edition,Taxmann's.

Note: Latest edition of the readings may be used.

Page 35 of 320
 Personality Development

BC: SEC- 2.1

Objective: The course aims to get in-depth information about various kinds of personalities. It
will provide a better understanding about one‘s personality and the people around.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate, identify and evaluate various personality traits, types etc.
2. describe the stages of personality development.
3. analyse and identify and examine the methods and ways to improve one‘s personality for
better growth and opportunities.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction to Personality 20 √ √

Development:

Unit 2: Self-Esteem 20 √ √

Unit 3: Interpersonal Relationships 15 √ √

Unit 4: Attitude Development 20 √ √

Unit 5: Employability & Developing 25 √ √

Personality
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Personality Development

Definition of Personality, Determinants of Personality, Types and Traits of Personality,

Understanding Self; Self Awareness, Social Awareness, Self-Management and Relationship
Management

Unit 2: Self-Esteem

Define self-esteem, Symptoms, Advantages, Do's and Don‘ts to develop positive self-esteem;
Low self-esteem, Symptoms, Personality having low self-esteem, Positive and negative self-
esteem. Self-Confidence, ways to enhance self-confidence,

Unit 3: Interpersonal Relationships

Page 36 of 320
Define Interpersonal Relationships, difference between aggressive, submissive and assertive
behaviours, Lateral thinking, Enhancing Interpersonal Skills to improve relationships

Unit 4: Attitude Development

Concept, Significance, Factors affecting attitudes; Positive attitude, Advantages, Negative
attitude, Disadvantages, Ways to develop positive attitude, Carl Jung ‗s contribution to
personality development, theory of attitude (any 2)

Unit 5: Employability & Developing Personality

Skills enhancing Personality; Body language, Problem-solving, Conflict and Stress Management
, Decision-making skills, Leadership and qualities of a successful leader, Character building,
Team-work, Time management and Goal Setting; Setting Smart Goals; Employability Quotient;
Resume building- The art of participating in Group Discussion, Facing the Personal (HR &
Technical, Interview -Frequently Asked Questions, Psychometric Analysis, Mock Interview
Sessions.

Practical Exercises:
The learners are required to:
1. class presentation and quiz submission
2. focused group discussion
3. analyse the case studies to understand the dynamics of Personalities
4. report writing exercise for critical decision making
Suggested Readings:

● Business Communication (Principles, Methods and Techniques) Nirmal Singh - Deep &
Deep Publications Pvt. Ltd., New Delhi
● Effective Business Communication – H.Murphy.
● Essentials of Business Communication - Rajendra Pal and J. S. Korlhalli - Sultan Chand
& Sons, New Delhi.
● Hurlock Elizabeth B Personality Development Tata Mcgraw Hill New Delhi
● Mcgrath Eh Basics Management Skills For All PHI Learning Pvt Ltd New Delhi
● Mitra Barun(2016). Personality development and soft Skills.Oxford University Press
● Personality Development and Career management: By R.M.Onkar (S Chand
Publications)
● Seven Habits Of Highly Effective People – Stephen Covey
● Social Psychology: By Robert S Feldman. ( Tata McGraw Hill Publishing)
● Three Basic Managerial Skills For All – Hall Of India Pvt Ltd New Delhi
● Understanding Psychology: By Robert S Feldman. ( Tata McGraw Hill Publishing)
● Wehtlel David A and Kin S Kemerron – Developing Managerial Skills – Pearson
Education New Delhi.
● You Can Win – Shiv Khera
Note: Latest edition of the readings may be used.

Page 37 of 320
 Personal Financial Planning
BC: SEC- 2.2

Objective: The course aims to familiarize learners with different aspects of personal financial
planning like savings, investment, taxation, insurance, and retirement planning and to develop
the necessary knowledge and skills for effective financial planning.

Learning Outcomes: After completion of the course, learners will be able to:
1. examine the meaning and appreciate the relevance of financial planning.
2. demonstrate the concept of investment planning and its methods.
3. examine the scope and ways of personal tax planning.
4. Analyse insurance planning and its relevance.
5. interpret insight into retirement planning and its relevance.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction to Financial Planning 20 √ √

Unit 2: Investment Planning 20 √ √

Unit 3: Personal Tax Planning 20 √ √

Unit 4: Insurance Planning 20 √ √

Unit 5: Retirement Benefits Planning 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Financial Planning:

Financial goals, steps in financial planning, budgeting incomes and payments, time value of
money. Introduction to savings, benefits of savings, management of spending & financial
discipline, setting alerts and maintaining sufficient funds for fixed commitments.

Unit 2: Investment Planning:

Process and objectives of investment, concept and measurement of return & risk for various asset
classes, measurement of portfolio risk and return, diversification & portfolio formation. Gold
bond; Real estate; Investment in greenfield and brownfield Projects; Investment in fixed income

Page 38 of 320
instruments, financial derivatives & commodity market in India. Mutual fund schemes;
International investment avenues. Currency derivatives and digital currency.

Unit 3: Personal Tax Planning:

Tax structure in India for personal taxation, Scope of personal tax planning, exemptions and
deductions available to individuals under different heads of income and gross total income.
Comparison of benefits - Special provision u/s 115 BAC vis-à-vis General provisions of the
Income-tax Act, 1961, tax avoidance versus tax evasion.

Unit 4: Insurance Planning:

Need for insurance. Life insurance, health insurance, property insurance, credit life insurance and
professional liability insurance.
.
Unit 5: Retirement Benefits Planning:
Retirement planning goals, process of retirement planning, Pension plans available in India,
Reverse mortgage, Estate planning.

Practical Exercises:
The learners are required to:
1. perform electronic fund transfers through net banking and UPI.
2. identify certain recent Ponzi schemes in the market.
3. prepare tax planning for a hypothetical individual.

Suggested Readings:
● Halan, M. ―Let‟s Talk Money: You've Worked Hard for It, Now Make It Work for You‖
HarperCollins Publishers, New York.
● Indian Institute of Banking & Finance. ―Introduction to Financial Planning” Taxmann
Publication, New Delhi.
● Keown A.J. “Personal Finance” Pearson, New York.
● Madura, J. ―Personal Finance”, Pearson
● Note: Students are advised to use the latest editions of textbooks.
● Pandit, A. ―The Only Financial Planning Book that You Will Ever Need‖ Network 18
Publications Ltd., Mumbai.
● Sinha, M. ―Financial Planning: A Ready Reckoner” McGraw Hill Education, New York.
● Tripathi, V. ―Fundamentals of Investment‖ Taxmann Publication, New Delhi.
Note: Latest edition of the readings may be used.

Assessment Method:
● There shall be 2 credit hours for lectures.

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● Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

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 Social Media Marketing
BC: SEC- 2.3

Objective: The course aims to provide basic knowledge of social media marketing concepts, to
enhance skills as social media marketer and start a career in social media marketing.
Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the concept of social media marketing and its role in marketing, advertising
and public relations.
2. interpret optimal use of various social media platforms for social media marketing.
3. describe social media for developing an effective marketing plan.
4. describe the effectiveness of social media analytics.
5. demonstrate any product through social media platforms.
6. describe practical skills required for creating and sharing content through online
communities and social networks.
7. demonstrate and appreciate social media ethics to use social media spaces effectively.
Course Contents:
Unit wise
C&K
Unit weightage of A&A**
*
marks (in %)

Unit 1: Introduction to Social Media Marketing 30 √ √

Unit 2: Social media marketing Plan and Performance

35 √ √
Measurement

Unit 3: Content Creation and Sharing using Case

35 √ √
Campaigns
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit 1: Introduction to Social Media Marketing:
Social Media Marketing- Concept and Importance.
Social Media Platforms- Online communities and Forums; Blogs and Microblogs, Social
Networks, other contemporary social media platforms: Goals, Role in Marketing and Use as
listening tools. Trends in SMM. Social Media Influencers.
Unit 2: Social media marketing Plan and Performance Measurement:
SMM Plan- Setting Goals, Determining Strategies, Identifying Target Market, Selecting Tools,
Selecting Platforms, Implementation: Measuring Effectiveness - Conversion rate, amplification
rate, applause rate: on page and on post level.

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Unit 3: Content Creation and Sharing using Case Campaigns:
Blogging, Streaming Video and Podcasting: Criteria and approach-70/20/10 with risk variants,
50-50 content, Brand Mnemonic, Brand story. Contextualising content creation. Social Media
Ethics.

Practical Exercises:
The learners are required to:
1. identify social media platforms for marketing five different products of your choice: a
good, a service, an institution, an event and a person.
2. examine the use of social media by your institution to improve alumni engagement.
3. promote any college event of your choice using social media. Measure the effectiveness
of your campaign.
4. create a blog/ vlog on any topic of your interest. Measure performance of your blog post.
5. prepare a social media marketing plan for any product of your choice.
6. observe the engagement rate in Twitter Campaigns of your College and suggest
improvements, if needed.
7. assess the reviews/ratings, comments, likes, dislikes, sharing of blog posts in the
categories of health and nutrition or yoga counselling or family therapy.
8. examine the twitter handles of Delhi Government or of Delhi University and find out how
consistent they are in their reaction checks?
9. assuming you are an honest tax-payer and feel that everyone should be like you, design a
social media plan for sensitising citizens to this cause for timely tax payments.
10. prepare a calendar for scheduling various posts/campaigns via Buffer or Tweet deck. Find
out the conversion rate, amplification rate, and the applause rate. Calculate the
engagement rate and economic value/per visitor of the concerned campaigns.
Suggested Readings:

● Ahuja V(2015).Digital Marketing.Oxford University Press.

● Blanchard, O. (2011). Social Media ROI: Managing and Measuring Social Media
Efforts in Your Organization. United Kingdom: Pearson Education.
● Charlesworth, A. (2014). An Introduction to Social Media Marketing. United
Kingdom: Taylor & Francis.
● Gupta, S. (2020). Digital Marketing. India: McGraw Hill Education (India) Private
Limited.
● Johnson, S. (2020). Social Media Marketing: Secret Strategies for Advertising Your
Business and Personal Brand on Instagram, YouTube, Twitter, And Facebook. A Guide
to being an Influencer of Millions. Italy: AndreaAstemio.

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 ● Keller, K. L., Kotler, P. (2016). Marketing Management. India: Pearson Education.

● Maity M(2022). Digital Marketing.Oxford University Press.

● Mamoria C.B, Bhatacahrya A,Marketing Management. Kitab Mahal, Delhi

● Mathur,V. & Arora,S. Digital Marketing PHI Learning

● McDonald, J. (2016). Social Media Marketing Workbook: How to Use Social Media
for Business. United States: CreateSpace Independent Publishing Platform.

● Parker, J., Roberts, M. L., Zahay, D., Barker, D. I., Barker, M. (2022). Social Media
Marketing: A Strategic Approach. United States: Cengage Learning.

● Quesenberry, K. A. (2015). Social Media Strategy: Marketing and Advertising in the

Consumer Revolution. United States: Rowman & Littlefield Publishers.

● Setiawan, I., Kartajaya, H., Kotler, P. (2016). Marketing 4.0: Moving from Traditional
to Digital. Germany: Wiley.

Note: Latest edition of the readings may be used.

Page 43 of 320
 Financial Reporting Analysis & Valuation

BC: SEC- 2.4

Objective: The course aims to help the learners to understand, analyse and interpret the basic
framework of financial reporting and information incorporated in the corporate annual reports.
Learning Outcomes: After completion of the course, learners will be able to:
1. analyse and interpret information provided in the financial statements of a company;
2. interpret the contents of corporate annual reports
3. demonstrate applicability of relevant Ind AS
4. understand valuation of tangible and intangible assets.
5. understand and summarise emerging areas in financial reporting
Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)

Unit 1: Introduction to Corporate 10% √ √

Financial Reporting

Unit 2: Financial Statements and 20% √ √

Disclosures

Unit 3: Valuation 25% √ √

Unit 4: Elements of Financial Statements 25% √ √

Unit 5: Emerging Trends in Reporting 20% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Corporate Financial Reporting

Meaning of Financial Statement as per Companies Act, 2013; Corporate Financial Reporting -
meaning, need and objectives; Users of financial reports, Conceptual Framework for financial
reporting. Financial/Accounting information contained in the Financial Statements, their
qualitative characteristics; Presentation of financial statements.

Unit 2: Financial Statements and Disclosures

Components and constituents of Basic Financial Statements; Relevant provisions of the

Companies Act, 2013 for the preparation of Statement of Profit & loss and Balance Sheet.
Contents of annual report, Mandatory and voluntary disclosures through annual report. Report of
the Board of Directors and Auditor‘s Report as per Companies Act, 2013; Business
Responsibility and sustainability reporting by listed entities.

Page 44 of 320
Unit 3: Valuation

Valuation of Property Plant and Equipment: Asset valuation techniques : Historical, Fair Value,
Net realisable value, Present value. Valuation of Intangible Assets. Valuation of Inventory

Unit 4: Elements of Financial Statements

Select Elements of Financial Statements: Revenues- Identification and disclosures, Leases and
Accounting for Tax

Unit 5: Emerging Trends in Reporting

Accounting for E-commerce business – Introduction, elements of e-commerce transactions,
business models, classification of e-commerce websites, revenue recognition and measurement
of costs. Integrated Reporting – Meaning, Purpose, Salient features of framework. Value Added
Statement
Note: Any revision of relevant Accounting Standards/Indian Accounting Standards, which are
covered above would become applicable.

Practical Exercises:

The learners are required to:

1. download company annual reports of reputed companies from the websites and analyse
the voluntary and mandatory information contained in these statements.
2. examine the annual reports of business organisations to find out whether applicable
accounting standards (AS and Ind AS) are complied with or not.
3. examine the Directors‘ Report and Auditor‘s Report with reference to compliance with
the provisions of Companies Act, 2013
4. collect and summarise information from business newspapers and periodicals related to
latest developments in financial reporting and valuation
5. apply the relevant provisions of accounting standards in various financial reporting case
studies.

Suggested Readings:

● Bhattacharjee, A. K. 3.3
● Financial Accounting for Business Managers, Prentice Hall of India
● Gibson, C. H., Financial reporting and analysis. Nelson Education.
● Gupta, Ambrish, Financial Accounting for Management: An Analytical Perspective,
Pearson Education, Delhi.
● Gupta, Meenu, Kaur, Hersheen & Gupta, Rekha. Financial Reporting and Analysis. JSR
Publishing House LLP, New Delhi.

Page 45 of 320
 ● Lal, Jawahar & Sucheta, Gauba, Financial Reporting and Analysis. Himalaya Publishing
House, Mumbai
● Soffer, L. C., & Soffer, R. J. Financial Statement Analysis: A Valuation Approach.
London: Pearson Education.
● Tulsian, P. C., & Tulsian, B. “Corporate Accounting” S. Chand Publishing, New Delhi
● Tulsian, P. C., & Tulsian, B. “Financial Management” S. Chand Publishing, New Delhi
● Young, David and Cohen, Jacob, Corporate Financial Reporting and Analysis :A Global
Perspective. Wiley Publications

Note: Latest edition of the readings may be used.

Page 46 of 320
SEMESTER- III

Page 47 of 320
 Business Statistics
BC: DSC- 3.1

Objective: The course aims to develop amongst the learners the ability to summarize, analyse
and interpret quantitative information for business decision making.

Learning Outcomes: After completion of the course, learners will be able to:
1. examine and understand the various descriptive properties of statistical data.
2. identify probability rules and concepts relating to discrete and continuous random
variables to answer questions within a business context.
3. analyse the underlying relationships between the variables to use simple regression
models.
4. analyse the trends and tendencies over a period of time through time series analysis.
5. identify and apply index numbers to real life situations.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of (Comprehe (Analysis
marks (in %) nsion & &
Knowledge) Applicatio
n)

Unit 1: Descriptive Statistics 20% √ √

Unit 2: Probability and Probability Distributions 30% √ √

Unit 3: Simple Correlation and Regression Analysis 25% √ √

Unit 4: Analysis of Time Series 15% √ √

Unit 5: Index Numbers 10% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Descriptive Statistics

Measures of Central Tendency: Concept and properties of averages including Arithmetic mean,
Median and Mode.
Measures of Dispersion: An overview of Range, Quartile Deviation and Mean Deviation;
Standard deviation; Variance and Coefficient of variation.
Moments: Computation and significance; Skewness; Kurtosis.

Unit 2: Probability and Probability Distributions

Theory and approaches to probability; Probability Theorems: Addition and Multiplication;

Page 48 of 320
Conditional probability and Bayes‘ Theorem.
Expectation and variance of a random variable.
Discrete Probability distributions: Binomial and Poisson (Properties and Applications).
Normal distribution: Properties of Normal curve; Computation of Probabilities and Applications.

Unit 3: Simple Correlation and Regression Analysis

Correlation Analysis: Meaning and types of Correlation; Correlation Vs Causation; Pearson‘s

coefficient of correlation (computation and properties); Probable and standard errors; Rank
correlation.
Regression Analysis: Principle of least squares and regression lines; Regression equations and
estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients; Standard Error of Estimate.

Unit 4: Time Series Analysis

Time Series Data; Components of time series; Additive and Multiplicative models.
Trend analysis; Fitting of trend using principle of least squares – linear and second-degree
parabola.
Shifting of Origin and Conversion of annual linear trend equation to quarterly/monthly basis and
vice-versa.

Unit 5: Index Numbers

Meaning and uses of index numbers.

Construction of Index numbers: Methods of Laspeyres, Paasche and Fisher‘s Ideal index.
Construction and Utility of Consumer Price Indices; BSE SENSEX, and NSE NIFTY.

Practical Exercises:

The learners are encouraged to:

1. observe and apply the concepts learned in real life situations.
2. practice basic calculations in statistics using spreadsheets and try to use it for solving
subject related assignments.
3. do small primary research/survey in groups and analyse the data using statistical tools
discussed in the class (Examples: Buying behaviour, Motivation, Stress, Brand aspects, Sales
Projections, Impact of advertisements etc).

Page 49 of 320
 Assessment Criteria

The Assessment for this paper would include a theory exam of 50 marks, Practical Exam
of 25 marks and Internal assessment of 25 marks. Internal assessment will include 20
marks for class tests/assignments, and 5 marks for attendance. There shall be 3 Credit
Hrs. for Lectures + one Credit Hr. (Two Practical Periods per week per batch) for P.Use
of a simple calculator is allowed.

Suggested Readings:

● Anderson, D. R. Statistics for learners of Economics and Business. Boston: Cengage

Learning.
● Douglas A. Lind, Robert D. Mason, William G. Marchal. Basic Statistics for Business
and Economics. Mc-Graw-Hill international editions.
● Gupta, S. C. & Gupta, I. Business Statistics, Mumbai: Himalaya Publishing House.
● Gupta, S. P., & Gupta, A. Business Statistics: Statistical Methods. New Delhi: S. Chand
Publishing.
● Hazarika, P. A. Textbook of Business Statistics. New Delhi: S. Chand Publishing.
● Levine, D. M., Krehbiel, C., Berenson, L., Viswanathan. Business Statistics – A First
Course. Pearson Education.
● Levin R., Rubin D. S., Rastogi S., & Siddqui M. H. Statistics for Management. London:
Pearson Education.
● Mark L. Berenson, Bernard M. Baruch, David M. Levine, Kathryn A. Szabat, David F.
Stephen. Basic Business Statistics. Pearson.
● Murray R. Spiegel, Larry J. Stephens. Statistics. Tata McGraw Hill edition.
● Siegel, O. F. Practical Business Statistics. Cambridge: Academic Press.
● Thukral, J. K. Business Statistics, New Delhi: Taxman Publication.
● Tulsian, P.C., Jhunjhunwala Bharat. Business statistics. S. Chand publishing.
● Vohra, N. D. Business Statistics, New Delhi: McGraw-Hill Education India.
Note: Latest edition of the readings may be used.

Page 50 of 320
 Fundamentals of Financial Management

BC: DSC- 3.2

Objective: The course aims to enable students to acquire knowledge of principles and practice of
financial management.

Learning outcomes: After completion of the course, learners will be able to:
1. understand thoroughly the conceptual framework of financial management. Further
learners will have an insight into the concept of time value of money and risk and return.
2. analyse capital budgeting process and demonstrate decision making ability using different
techniques of capital budgeting.
3. demonstrate the computation of cost of capital; critically analyse, understand and
demonstrate different capital structure theories and factors affecting capital structure
decision of a firm
4. analyse, understand and demonstrate different theories of dividend and factors affecting
dividend policy.
5. understand the concept of working capital and demonstrate the estimation of working
capital requirement of a firm; critically examine and decide optimum credit policy for a
firm.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Financial Management: An Overview 10 √ √

Unit 2: Capital Budgeting Decision 25 √ √

Unit 3: Cost of Capital and Financing Decision 30 √ √

Unit 4: Dividend Decision 15 √ √

Unit 5: Working Capital Decision 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Financial Management: An Overview

Nature, scope and objectives of financial management. An overview of time value of money, risk
and return.

Unit 2: Capital Budgeting Decision

Page 51 of 320
The Capital Budgeting Process, Cash Flow Estimation, Different techniques of capital
budgeting: Payback Period Method, Discounted Payback Period Method, Accounting Rate of
Return, Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index
Unit 3: Cost of Capital and Financing Decision
Cost of Capital: Estimation of components of cost of capital: Method for calculating cost of
equity, cost of retained earnings, cost of debt and cost of preference capital, Weighted Average
Cost of Capital (WACC). Incremental (Marginal) cost of capital.
Capital Structure- Theories of capital structure (Net Income, Net Operating Income, MM
Hypothesis, Traditional Approach). Operating, Financial and Combined Leverage. EBIT-EPS
Analysis. Determinants of Capital Structure

Unit 4: Dividend Decision

Theories for relevance and irrelevance of dividend decision for corporate valuation- MM
Approach, Walter‘s Model, Gordon‘s Model, Determinants of dividend policy

Unit 5: Working Capital Decision

Concepts of working capital, operating & cash cycles, risk-return trade off, working capital
estimation, receivables management.

Note: Use of Spreadsheet should be encouraged for doing basic calculations, quick
understanding, problem solving and giving students subject related assignments for their
internal assessment purposes.

Suggested Readings:

● Brealey,Richard A,Myers Stewart C, Allen Franklin, Mohanty, Pitabas. Principles of

Corporate Finance. McGraw Hill's Education
● Kothari, R. Financial Management: A Contemporary Approach. Sage Publications Pvt.
Ltd. New Delhi.
● Maheshwari, S. N. Elements of Financial Management. Sultan Chand & Sons.
● Maheshwari, S. N. Financial Management – Principles & Practice. Sultan Chand &
Sons.
● Pandey,I. M. (2022). Essentials of Financial Management,(5th ed.). Pearson.
● Rustagi, R.P. Basic Financial Management Sultan Chand, New Delhi
● Sharma, S.K. and Sareen,Rachna. Fundamentals of Financial Management Sultan Chand
& Sons ( P) Ltd. New Delhi.
● Singh, J.K. Basic Financial Management: Theory and Practice. Galgotia Publishing
House New Delhi
● Singh, Surender and Kaur, Rajeev. Basic Financial Management. SCHOLAR Tech
Press. New Delhi

Page 52 of 320
Additional Resources:

● Chandra, P. Financial Management: Theory and Practice. Tata McGraw Hills, New
Delhi
● Khan,M.Y. and Jain, P.K. Financial Management: Text and Problems. Tata McGraw
Hills, New Delhi.
● Srivastava, Rajeev and Mishra, Anil. Financial Management: Oxford University Press.
UK
● Tulsian, P.C. and Tulsian, B.Financial Management, S. Chand. New Delhi.
● VanHorne, James, C, and John, Wachowicz. Fundamentals of Financial Management.
Pearson Education

Note: Latest edition of the readings may be used.

Page 53 of 320
 Principles of Marketing

BC: DSC- 3.3

Objective: The objective of this course is to provide basic knowledge of concepts, principles,
tools and techniques of marketing and to provide knowledge about various developments in
the marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop understanding of basic concepts of marketing, marketing philosophies
and environmental conditions affecting marketing decisions of a firm.
2. describe the dynamics of consumer behaviour and process of market selection
through STP stages.
3. analyse the process of value creation through marketing decisions involving
product development.
4. analyse the marketing decisions involving product pricing and its distribution.
5. explore marketing decisions involving product promotion and also to equip
them with the knowledge of various developments in the marketing area that
may govern marketing decisions of a firm.

Course Contents
Unit wise
Weightage
Unit C&K A&A
of Marks (in
%)

Unit-1: Introduction to Marketing and Marketing Environment 20 √ √

Unit-2: Consumer Behaviour and Market Selection 20 √ √

Unit-3: Product Decisions and New Product Development 20 √ √

Unit-4: Pricing Decisions and Distribution Decisions 20 √ √

Unit-5: Promotion Decisions and Developments in Marketing 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Page 54 of 320
Unit-1: Introduction to Marketing and Marketing Environment

Introduction to Marketing: Meaning, Scope and Importance; Marketing Philosophies;

Marketing Mix for goods and services.

Marketing Environment: Need for studying marketing environment; Micro environmental

factors- company, suppliers, marketing intermediaries, customers, competitors, publics;
Macro environmental factors – demographic, economic, natural, technological, politico-
legal and socio- cultural.

Unit-2: Consumer Behaviour and Market Selection

Consumer Behaviour: Need for studying consumer behaviour; Stages in Consumer buying
decision process; Factors influencing consumer buying decisions.

Market Selection: Market Segmentation: Concept and Bases. Market Targeting, Product
Positioning – concept and bases.

Unit-3: Product Decisions and New Product Development

Product Decisions: Concept and classification; Levels of Product. Product- mix; Branding-
concept, types, significance, qualities of good brand name; Packaging and Labeling-types
and functions; Product support service; New product development process; Product life
cycle – concept and marketing strategies.

Unit-4: Pricing Decisions and Distribution Decisions

Pricing Decisions: Objectives, Factors affecting price of a product; Pricing methods and
strategies.

Distribution Decisions: Channels of distribution- types and functions. Factors affecting

choice of distribution channel; Distribution logistics decisions.

Unit-5: Promotion Decisions and Developments in Marketing

Promotion Decisions: Communication process; Importance of Promotion. Promotion

mix tools: Distinctive characteristics of advertising, personal selling, sales promotion,
public relations, and direct marketing.
Developments in Marketing: Sustainable Marketing, Rural marketing, Social marketing
Digital marketing – an overview.

Page 55 of 320
 Practical Exercises*:

The learners are required to:

1. submit a report on any one marketing aspect of an

organisation/group/cell/society/unit/department operating in your College/Institute.
2. analyse the STP strategy of a multinational company of your choice.
3. with reference to the concept of levels of a product examine the marketing strategy of any
company which has customized the augmented product and has gained customer
satisfaction.
4. you are appointed a marketing manager of a newly floated fine dining restaurant, draft
the promotion mix strategy for the same.
5. visit two bank branches (one being a public sector and the other being an international
bank branch) and meet the PRO/ manager or a suitable staff member. Outline the key
elements of the marketing strategy pursued by the branch managers and compare the
implementation of the same. Prepare a report about these observations with a critical
analysis of the same.
6. choose any company engaged in sustainable marketing and prepare a presentation of the
analysis of its marketing mix. Propose changes to enhance its marketing mix.

*Note: These are suggestive exercises.

Suggested Readings
● Baines Et AL(2021).Fundamentals of Marketing.Oxford University Press

● Etzel, M. J., Walker, B. J., Stanton, W. J., Pandit, A. (2010). Marketing. McGraw Hill.

● Jain, P & Singhal, N. Principles of Marketing. Scholar Tech Press, Delhi.

● Kapoor, N. (2021). Principles of Marketing. Prentice Hall of India.

● Kotler, P., Armstrong, G., Agnihotri, P. (2018). Principles of Marketing. Pearson

Education. Indian edition.

● Kotler, P., Chernev, A., Keller, K. L. (2022). Marketing Management. United Kingdom:
Pearson Education.

● Levy, M., Grewal, D. (2022). Marketing. United States: McGraw-Hill Education.

● Mamoria C.B, Bhatacahrya A,Marketing Management. Kitab Mahal, Delhi.

● Sharma, K., Aggarwal S. (2021). Principles of Marketing. Taxmann Publications.

Note: Latest edition of the readings may be used.

Page 56 of 320
 Team Building

BC: SEC- 3.1

Objective: The course aims to teach students the importance of building teams in business and
industry. The course will examine the basic structure of a team, how they have developed their
management and evaluation.

Learning Outcomes: After completion of the course, learners will be able to:
1. explore the definition of team and examine unique features of types of Teams
2. develop an understanding on various ways of building an effective team
3. evaluate techniques to manage teams at each stage of Development
4. design shared vision and articulate business strategy of a hypothetical organisation to
create high performing team
5. examine and explore methods and techniques of assessing team performance.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Understanding Teams 20% √ √

Unit 2: Team Building 20% √ √

Unit 3: Stages of Team Building 20% √ √

Unit 4: Leading Transformation through 20% √ √

high performance teams

Unit 5: Evaluation of Team Performance 20% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Understanding Teams

Define Team and Group, Difference between Team and Group, Characteristics of a Team,
Strength of a Team, Limitations of a Team, Types of Team: Functional or Department Team,
Cross Functional Teams, Self-Managing Team, Virtual Team, Operational Team, Problem
Solving Team

Unit 2: Team Building

Meaning and importance of Team Work, Psychology of Team Building, Team Building Process,
Goal Setting and Problem Solving

Page 57 of 320
Unit 3: Stages of Team Building
Stages of Team Development, Tukman‘s Model etc, Team Leader, Belbin Team Roles-Action
Oriented Roles, People Oriented Roles and Cerebral Roles; Team Meetings and Leadership;
Ginnett-Team Effectiveness Leadership Model (TELM)

Unit 4: Leading Transformation through high Performance Teams

Leading Transformation: Context, Shared Vision, Strategy, Wheel of Transformation Model,
Determinants of High Performing Teams:12 Cs; Leading Innovative Teams – Employee First
Customer Second

Unit 5: Evaluation of Team Performance-

Measuring Team Effectiveness-Creating Objectives, Measuring Productivity, Time
Management, 360 Degree Feedback; Problem Solving and Conflict Resolution in Teams

Practical Exercises:
The learners are required to:
1. identify a firm and analyse how business decisions are made in a particular situation as
individuals versus a team. Also state which form is better and why.
2. build a skill matrix for your team to develop the right skills and competencies to achieve
desired goals of organization. Also identify various training needs of your team in the
process.
3. work in remote mode or working in different time zones can often feel left out from the
mainstream and could fail to build rapport. Find out online tools to maintain effective
communication with virtual team members so they always feel welcome in organization.
4. create a Team Charter of your team and provide it to your team member‘s .Draft
strategies to inspire and bring the team together for this shared vision. Once role of every
team member is decided it is unlikely, they will move away in different directions

Suggested Readings:

● Dyer, W. G. J., Dyer, J. H., & Dyer, W. G. (2013). Team Building: Proven Strategies
for Improving Team Performance. New Jersey: John Wilev & Sons.
● Gratton, L. E. (2007). Eight ways to build collaborative teams. Harvard Business
● Katzenbach, J. R., Douglas S. K. (2001). Discipline of Teams. Harvard Business
● Kohn, S. E., & O‘Connell, V. D. (2007). 6 Habits of Highly Effective Teams.
● Mittal, R. (2015). Leadership: Personal Effectiveness and Team Building. Uttar
Pradesh: Vikas
● Publishing House Pvt. Ltd. Review. 85 (11), 100-109.
● Review.71(2).111-120.

Note: Latest edition of the readings may be used.

Page 58 of 320
 Advanced Spreadsheet Applications in Business

BC: SEC- 3.2

Objective: This course is designed to enable students to understand and utilize the powerful
spreadsheet tools to handle and manipulate huge amounts of data generated through business
transactions, use spreadsheet utilities to take business decisions, automate repetitive tasks and
present complex information in a professional manner. This course is expected to make the
learner industry ready.

Learning Outcomes: After completion of the course, learners will be able to:
1. identify large data generated through business transactions using advanced spreadsheet
tools.
2. analyse and present data using tables, pivot tables, pivot charts and dashboards.
3. examine complex business problems using various functions.
4. identify excel add-ins for constraint optimization, summarization and forecasting.
5. identify advanced spreadsheets in various real-life problems.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Spreadsheet basics 10 √ √

Unit 2: Data handling 20 √ √

Unit 3: Spreadsheet Functions, data analysis 25 √ √

and constrained optimization

Unit 4: Interactivity and Automation 15 √ √

Unit 5: Business projects 30 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Spreadsheet Basics

Spreadsheet concepts, managing worksheets, formatting cells, conditional formatting, entering

data; editing, printing and protecting worksheets; handling operators in formula, project
involving multiple spreadsheets; Working with multiple worksheets; controlling worksheet
views; Cell referencing and naming of cells and cell ranges.

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Unit 2: Data Handling

Sorting, multilayer sorting; data validation; find and replace; paste special; identifying missing
values, filter and advanced filter; Conditional formatting; Tabulation; Flash-fill; Graphical
representation using charts, Organizing charts and graphs, advanced charting tools; identifying
outliers; Formatting as table; Pivot tables, pivot charts and dynamic dashboards.

Unit 3: Spreadsheet Functions, Data Analysis and Constrained Optimization

Formulae vs functions; Cell formulae vs array formulae; Mathematical functions; Statistical

functions; Financial functions; Logical functions; Date and Time functions; Lookup and
reference: Hlookup, and Vlookup, index and match functions; Text functions and error functions.

What–if-analysis: Goal-seek, Data tables and Scenario manager; Data analysis ToolPak:
Descriptive Statistics, Moving averages, Histogram, Covariance, correlation and Regression
analysis (only for projection); solver add-in.

Unit 4: Interactivity and Automation

Recording Macros, Absolute and relative macros, Editing macros, Use of spinner buttons and
command buttons; Sub Procedure, Function Procedure (creating New Functions); Working with
Loops: Do while loop, For Next loop; Creating User Forms: Message Box, Input Box; If Then
Else.

Unit 5: Business Projects

EMI calculation and Loan repayment schedule; Ratio Analysis; Payroll statements; Capital
Budgeting; Constraint optimization problems, Assignment Problems, Depreciation Accounting;
Graphical representation of stock price and return data; Frequency distribution and its statistical
parameters; forecasting: stock prices, costs & revenues.

Note:

1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred to in the detailed course
above, is not available in that software, to that extent it will be deemed to have been
modified.

2. There shall be practical examination of 38 Marks (2 hours duration) and Internal

Assessment of 12 marks (Class Test-5 Marks, Work Book- 5 Marks and attendance- 2
marks).

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Practical Exercises

The learners are required to do the practical exercises which include, but not limited to, the
following:

1. Prepare a Spreadsheet document with any hypothesized data and perform all the above
functions therein.

2. Download stock price data from NSE/BSE/any other site for an year or more and make
charts to understand price patterns.

3. By taking secondary data from a company‘s income statement and balance sheet for
five to ten years, all the learners are required to conduct the Ratio Analysis and forecast
values for different items of these statements for the next five to ten years.

4. Randomly create a company with 5 departments, 100 employees with their

qualification and different financial indicators of the company related with these
employees such as sales generated, production, salaries and other benefits, etc. and
analyse the data so generated using pivot table and dashboards.

5. Using logical, mathematical and statistical functions of spreadsheet, the learners should
be able to analyse the results of the class test using hypothesized data to determine the
students who passed or failed, assigning them ranks like first, second, third, etc., finding
out number of absentees, counting no. of students scoring marks with distinction, etc.

6. The learners should be able to prepare loan repayment schedule using both fixed rate
system as well as floating rate system for the amounts borrowed by themselves or by the
corporates, prepare a payroll statement using spreadsheet functions listed above.

7. Conduct break even analysis from published financial data of any company and
conduct sensitivity and scenario analysis for the same. The additional information, if
required, may be hypothesized.

8. The learners should analyse different personal investment opportunities and capital
budgeting projects using financial functions.

9. From the assets data available in the balance sheet of a company prepare a depreciation
schedule.

10. By taking live data from the website of the Government of India, use Spreadsheet for
preparing frequency distribution, graphs, and calculate statistical measures like mean,
median, mode, standard deviation, Correlation etc. and conduct regression analysis using
relevant excel functions and using excel add-ins: Analysis ToolPak.

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 11. Create a Macro for any operating/ functional aspect of business that requires
repetitive processes.

12. Create small functions or macros involving different loops which may be capable of
financial calculations such calculating value of a bond or for adding series of values or
for calculating sum of squares/ cubes of a series of values, etc.

Suggestive Readings:

● Jain, H. C. & Tiwari, H. N. “Computer Applications in Business‖ Taxmann, Delhi.

● Madan, S. “Computer Applications in Business‖ Scholar Tech Press, Delhi.
● Mathur, S. & Jain, P. “Computer Applications in Business‖ Galgotia Publishing
Company.
● Sharma, S.K. & Bansal, M. “Computer Applications in Business” Taxmann, Delhi.
● Walkenbach, J. “MS Excel 2016, Bible”. John Wiley & Sons, USA.
● Winston, W. L. “MS Excel 2013, Data Analysis & Business Modeling” Microsoft Press,
USA.
● Winston, W.L. Microsoft Excel 2019—Data Analysis and Business Modeling, 6th
ed.PHI Learning

Additional Readings:

● Benninga, S. ―Financial Modelling‖ The MIT Press, USA.

Note: Latest edition of the readings may be used.

Page 62 of 320
 E-Commerce

BC: SEC- 3.3

Objective:
The course aims to enhance skills for effective and contemporary applications of E-Commerce.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the challenging needs of the society in the field of E-Commerce.
2. identify various applications in the context of online transactions.
3. explain the steps in designing a website.
4. describe various e-payment systems.
5. analyse security and operational issues in E-Commerce.

Course contents:
Unit Unit wise C&K A&A
Weightage of Marks * **
(in %)

1: Introduction to E-Commerce 30 √ √

2: Website Designing and Publishing 40 √ √

3: E-Payment System 15 √ √

4: Security and Operational Aspects of E-Commerce 15 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to E-Commerce

Concepts and significance of E-Commerce; E-Commerce business models; design and launch of
E-Commerce website; functions of Ecommerce; types of E-Commerce.
E-Commerce Applications: Internet Banking, Insurance, payment of utility bills and Online
Shopping.

Unit 2: Website Designing and Publishing

Pre-requisites: URLs and Internet-Protocols, Internet Service Protocols (ISP), World Wide Web
(www); Domain Name System (DNS).
Introduction to HTML tags and attributes: Text formatting, fonts, hypertext links, tables, images,
lists, forms, cascading style sheets.

Unit 3: E-Payment System

E-payment Methods- debit card, credit card, smart cards, E-Wallets; payment gateways;
Electronic Fund Transfer; Emerging modes and systems of E-payment (M-Pesa, PayPal and
other digital currency), UPI Apps, Aadhar-Enabled Payment Systems, BHIM App.

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Unit 4: Security and Operational Aspects of E-Commerce
E-Commerce security: meaning and Issues; technology solutions- encryption, security channels
of communication, protecting networks, servers and clients.
Operational Issues: complaints handling and building customer relationships.

Practical Exercises:
The learners are required to:

1. design a web page in Notepad and HTML.

2. help others to learn the use of e-wallet, e-payment. Prepare a report on the skills used by
them to help others learn.
3. design their own webpage, highlighting their strengths, weaknesses, and prepare their CV.
Use the link in their CV while applying for the job.
4. use the internet banking facility to buy a product from any online website.
5. open an internet banking account and operate it.
6. create their own YouTube channel and post one video on awareness of cyber security and
crime.

Suggested Readings:

● Arora, S. E-Commerce. New Delhi: Taxmann.

● Awad, E. M. Electronic Commerce: From Vision to Fulfillment. New Delhi: Pearson, UBS
Publisher & Distributors.
● Chhabra, T.N., Jain, H. C., and Jain, A. An Introduction to HTML. New Delhi: Dhanpat Rai &
Co.
● Joseph, P.T., S.J. E-Commerce: An Indian Perspective, 6th ed. PHI Learning
● Gupta, P., ed. E-Commerce In India: Economic And Legal Perspectives. New Delhi: Sage
Publications.
● Loudon, K. C. and Traver, C. G. E-commerce: Business, Technology and Society. Noida, India:
Pearson Education.
● Madan, S. E-Commerce. India: Scholar Tech Press.
● Mathur, S., ed. E-Commerce. New Delhi: Pinnacle Learning.

Note: Latest edition of the readings may be used.

Page 64 of 320
SEMESTER- IV

Page 65 of 320
 Entrepreneurship & New Venture Planning

BC: DSC- 4.1

Objective: This course aims at instituting entrepreneurial skills in the students by giving an
overview of entrepreneurship and the competencies that are needed to become an entrepreneur.
To enable students to explore and launch entrepreneurial ventures in their own areas of interest.

Learning Outcomes: After completion of the course, learners will be able to:
1. discern distinct entrepreneurial traits.
2. develop an understanding of the process and nature of entrepreneurship.
3. identify the different ways in which entrepreneur manifests in start-ups ·
4. comprehend the entrepreneurial process for initiating new venture creation.
5. design strategies for the successful implementation of innovative ideas of new ventures.

Course Contents:
Unit wise weightage
Unit C&K* A&A**
of marks (in %)

Unit 1: Introduction 20% √ √

Unit 2: Types of Entrepreneurs 20% √ √

Unit 3: Business plan 20% √ √

Unit 4: Mobilizing Resources 20% √ √

Unit 5: Managerial Aspects of Business

20% √ √
and Government Initiatives

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction

Concept and Definitions Entrepreneurship, Entrepreneurial Mind-set, Traits/Qualities of

Entrepreneurs, Entrepreneurship process; Theories of entrepreneurship; Factors affecting the
emergence of entrepreneurship; Role of an entrepreneur in economic growth as an innovator;
Generation of employment opportunities; complementing and supplementing economic growth;
Bringing about social stability and balanced regional development of industries.

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Unit 2: Types of Entrepreneurs

Classification and Types of Entrepreneurs; Women Entrepreneurs; Social Entrepreneurship;

Corporate Entrepreneurs, Family Business: Concept, structure, and kinds of family firms;
Culture and evolution of family firm; Managing Business.

Unit 3: Business plan

Creating Entrepreneurial Venture: Generating Business ideas, Team building, Sources of

Innovation, Creativity, and Entrepreneurship; Challenges in managing innovation;
Entrepreneurial strategy and Scaling up, Business planning process; Drawing business plans;
Failure of the business plan.

Unit 4: Mobilizing Resources

Resource Mobilization for entrepreneurship: Resources mobilization, types of resources, Process

of resource mobilization, Arrangement of funds; writing a Funding Proposal, Traditional sources
of financing, Venture capital, Angel investors, Business Incubators.

Unit 5: Managerial Aspects of Business and Government Initiatives

Managing finance; Understanding capital structure; organisation structure and management of

human resources of a new enterprise; Marketing-mix; Management of cash; Relationship
management; Cost management, Government initiatives for promoting entrepreneurship.

Practical Exercises:
The learners are required to:
1. discuss various cases of entrepreneurship and distinguish between different
entrepreneurial traits.
2. prepare a business plan for a start-up venture in a rural setting after analyzing the various
facets of the rural economy.
3. analyse and present the key initiatives of the Government of India for promoting
entrepreneurship in the country in a business area
4. analyse and interpret case study on business philosophy at Tata Group, Aditya Birla
Group, Reliance Industries Limited, and similar organisations.
5. participate in Business Plan Competition-designing a business plan proposal and
identifying alternative sources of raising finance for the start-ups.
Suggested Readings:

● Barringer, B.R. and R. Duane Ireland, Entrepreneurship, (latest edition)Pearson Prentice

Hall

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 ● Gersick, K. E., Davis, J. A., Hampton, M. M., & Lansberg, I. (1997). Generation to
generation: Life cycles of the family business. Boston: Harvard Business School Press.
● Hisrich, R.D., Manimala, M.J., Peters, M.P., Shepherd, D.A.: Entrepreneurship, Tata
McGraw Hill
● Kuratko, D.F., and Rao, T. V., Entrepreneurship: A South-Asian Perspective, (latest
edition) Cengage
● M.B. Shukla . Entrepreneurship and Small Business Management : Kitab Mahal
Publishers
● Nicholls, A. (Ed.). (2006). Social entrepreneurship new models of sustainable social
change. Oxford University Press.
● R.D. Hishrich., Peters, M., Entrepreneurship: Irwin, (latest edition)
● Scarborough, N. M., Cornwall, J. R., & Zimmerer, T. (2016). Essentials of
entrepreneurship and small business management. Boston: Pearson
● Shankar, R., Entrepreneurship Theory and Practice, (latest edition) Tata McGraw Hill
● Sharma, S Entrepreneurship Development, 2nd ed. PHI Learning

Note: Latest edition of the readings may be used.

Page 68 of 320
 Cost Accounting

BC: DSC- 4.2

Objective: The course aims to develop understanding among learners about contemporary cost
concepts and rational approach towards cost systems and cost ascertainment. The course also
aims to provide knowledge about various methods of cost determination under specific
situations and to acquire the ability to use information determined through cost accounting for
decision making purposes.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand and analyse the different cost concepts.
2. determine various components of cost of production;
3. compute unit cost and total cost by preparing a cost statement;
4. compute employee cost, employee productivity and employee turnover;
5. determine cost for different industries using job costing, process costing, contract costing
and service costing;

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction 25 √ √

Unit 2: Elements of Cost : Material 20 √ √

and Employee Cost

Unit 3: Elements of Cost: Overheads 20 √ √

Unit 4: Methods of Costing 20 √ √

Unit 5: Cost Accounting Book- 15 √ √

Keeping Systems
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction

Meaning, scope, objectives and advantages of cost accounting; Difference between

financial and cost accounting. Cost concepts and classifications, Overview of elements of
cost and preparation of Cost Sheet for manufacturing sector. Role of a cost accountant in
an organisation. Cost Accounting Standards (CAS – 4 on Cost of Production / Acquisition /
Supply of Goods / Provision of Services) and (CAS – 22 on Manufacturing Cost) as

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amended from time to time.

Unit 2: Elements of Cost : Material and Employee Cost

(a) Materials: Accounting and control of purchases, storage and issue of materials.
Techniques of inventory control, Periodic and perpetual systems of maintaining
inventory records, an overview of methods of pricing of materials issues — FIFO,
LIFO and Weighted Average price method, Valuation of materials as per CAS – 6 on
Material Cost, Accounting treatment of losses— Wastage, scrap, spoilage and
defectives
(b) Employee (Labour) Cost: Accounting and Control of employee cost. Time-keeping and
time-booking. Employee turnover: meaning, methods of measurement and accounting
treatment. Concept and treatment of idle time and overtime. Methods of wage payment
and Incentive schemes- Halsey, Rowan, Taylor‘s differential piece wage.

Unit 3: Elements of Cost: Overheads

Classification, allocation, apportionment and absorption of overheads, Under and over-
absorption of overheads; Capacity Levels and Costs; Treatments of certain items in costing
like interest and financing charges, packing expenses, bad debts, research and development
costs.

Unit 4: Methods of Costing

Job costing, Contract costing, Process costing (including process losses, valuation
of work-in-progress). Service costing (only transport)

Unit 5: Cost Accounting Book-Keeping Systems

An overview of integral and non-integral systems; Reconciliation of cost accounting profit
with financial profits.

Notes :
1. Treatment of various items of cost should be as per the relevant cost
Accounting Standards (CAS) issued by Institute of Cost Accountant of
India.
2. Use of spreadsheet software should be encouraged for the basic calculation.

Practical Exercises:

The learners are required to:

1. prepare a cost statement for manufacturing and/ or service organisation.
2. identify the items to be included and excluded in the cost system.
3. visit industries to understand process costing and prepare a cost statement for any process
industry.

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 4. visit a factory and compute the employee cost of the firm.
5. suggest a suitable cost system for different types of services organisation.
6. analyse research & development cost in pharmaceutical & similar industry.

Suggested Readings:

● Arora, M.N. Cost Accounting-principles and practice. Vikas Publishing House,

New Delhi.
● Goel, Rajiv Kumar & Ishaan Goel. Concept Building Approach to Cost
Accounting for B.Com (Hons.)/B.Com., Cengage,
● Gupta, Shruti, Reeta & Rao, R. Prabhakar. Cost Accounting for B.Com., Sultan Chand.
● Maheshwari, S. N., &S. N. Mittal. Cost Accounting. Theory and Problems. Shri
Mahaveer Book Depot, New Delhi.
● Maheshwari, S. N., Maheshwari, S. K., Mittal, S.N. Cost Accounting: Principles &
Practice. Shree Mahaveer Book Depot, New Delhi.
● Maheshwari, S. N., Maheshwari, S. K., Mittal, S.N. Elements of Cost Accounting.
Shree Mahaveer Book Depot, New Delhi.
● Mitra(2018). Cost and Management accounting.Oxford University Press
● Singh, S. Fundamentals of Cost Accounting. Kitab Mahal, Allahabad/New Delhi.
● Tulsian, P.C. Cost Accounting. S.Chand, New Delhi.

Additional Resources

● Drury,Colin. Management and Cost Accounting. Thomson Learning.

● Horngren, Charles T., George Foster and Srikant M. Dattar. Cost Accounting: A
Managerial Emphasis. Prentice Hall of India Ltd., New Delhi.
● Jain, S.P., and Narang, K.L. Cost Accounting: Principles and Methods. Kalyani
Publishers, Jalandhar.

Note: Latest edition of the readings may be used.

Page 71 of 320
 International Business

BC: DSC- 4.3

Objective: The course aims to impart the core body of knowledge in international business to the
students. The course would introduce students to the international trading and investment
environment and also create awareness about emerging issues such as outsourcing and
sustainable development in the context of international business.

Learning Outcomes: After completion of the course, learners will be able to:

1. analyse the process of globalization and its impact on growth of international business.
2. evaluate the changing dynamics of the diverse international business environment.
3. analyse the theoretical dimensions of international trade as well as intervention measures
adopted.
4. analyse the significance of different forms of regional economic integration and the role
played by various international economic organisations.
5. evaluate the forms of foreign direct investment and analyse benefits and costs of FDI.
6. create awareness about emerging issues in international business such as outsourcing and
sustainable development.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction to International 15% √ √

Business

Unit 2: International Business Environment 25% √ √

Unit 3: International Trade 20% √ √

Unit 4: Regional Economic Integration and 20% √ √

International Economic Organisations

Unit 5: International Finance and 20% √ √

Contemporary Issues in IB
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to International Business

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Globalization - concept, significance and impact on international business; international business
contrasted with domestic business; complexities of international business; internationalization
stages and orientations; modes of entry into international businesses.
Unit 2: International Business Environment
Role of political and legal systems in international business; cultural environment of
international business; implications of economic environment for international business.

Unit 3: International Trade

Theories of international trade – Theory of Absolute Advantage theory, Theory of Comparative
Advantage, Factory Proportions theory and Leontief paradox, Product Life Cycle theory, Theory
of National Competitive Advantage; Instruments of trade control.

Unit 4: Regional Economic Integration and International Economic Organisations

Forms of regional economic integration; Integration efforts amongst countries in Europe, North
America and Asia: EU, USMCA, and SAARC; Cost and benefits of regional economic
integration.
International Economic Organisations: WTO- functions, structure and scope; World Bank and
IMF

Unit 5: International finance and contemporary issues in IB

Types of FDI - Greenfield investment, Mergers & Acquisition, strategic alliances; benefits and
drawbacks of FDI
Overview of Exchange Rate systems
Contemporary issues in international business: Outsourcing and its potential for India;
international business and sustainable development.

Practical Exercises:
The learners are required to:

1. demonstrate through case studies the suitability of each mode of entry in international
business.
2. conduct a comparative analysis of countries which are different in terms of
political/legal/economic/cultural environment to understand the impact of these
dimensions on international business.
3. analyse data on trade of select countries to examine if trade patterns conform to different
trade theories.
4. conduct an in-depth study of a regional economic arrangement and evaluate its costs and
benefits by applying the theoretical knowledge gained during the course
5. make presentations on developments in contemporary issues affecting international
business such as sustainable development.

Suggested Readings:
● Bennett, R. International Business, Delhi: Pearson
● Cavusgil, S. T., Knight, G. & Riesenberger. International Business: Strategy,
Management and the New Realities. Pearson India.

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 ● Charles, W L Hill & Jain, A. K. International Business, New Delhi: Tata McGraw Hill.
● Chaturvedi, D.D & Jindal, D & Kaur, R. International Business. Scholar Tech Press,
Delhi.
● Daniels, J. D., Radenbaugh, L. H. & Sullivan, D. P. International Business, Pearson
Education.
● Griffin, R. W & Pustay, M. W. International Business - A Managerial Perspective.
Prentice Hall.
● Joshi RM,(2009). International Business.Oxford University Press.
● Menipaz, E., Menipaz A. and Tripathi S.S. International Business : Theory and Practice.
New Delhi. Sage Publications India Pvt. Ltd.

Note: Latest edition of the readings may be used.

Additional Resources
● Economic Survey, various issues.
● RBI Report on Currency & Finance, various issues.
● World Investment Reports, UNCTAD
● Websites: RBI, IMF, WORLD BANK, WTO.
● WTO Annual reports

Page 74 of 320
 Emotional Intelligence

BC: SEC- 4.1

Objective: The course aims to create a positive mindset of the future leaders (students) in order
to make them ready to face any challenges that the world might throw at them. Further, the
course will also help the students to become emotionally intelligent human beings.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the meaning and need of emotional intelligence
2. develop an understanding and apply the components of emotional intelligence
3. interpret the emotions of self and others
4. demonstrate a positive and happy mind set
5. analyse their thoughts and master their mind
6. develop an understanding and apply the components of emotional intelligence
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction 20 √ √

Unit 2: Self-awareness and Self- 20 √ √

Management

Unit 3: Social Awareness and Relationship 20 √ √

Management

Unit 4: Techniques and strategies to improve 20 √ √

emotional intelligence

Unit 5: Application of Emotional 20 √ √

Intelligence
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction: The Nature, characteristics of Emotions and types/ kinds of emotions,
mood, and feelings, factors affecting emotions, difference between thoughts, emotions, and
actions, Meaning and components of emotional intelligence, Evolution from IQ to EQ.

Unit 2: Self Awareness & Self-Management: Meaning of self-awareness, role of consciousness

in self-awareness, self-motivation. knowing your strengths and weaknesses meaning of self-
management, appreciative inquiry, time management, urgent- important matrix, self-control and
assertiveness

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Unit 3: Social Awareness & Relationship Management: Elements of social skills such as
empathy, social connect, body language, listening actively, law of energy & positive vibrations,
gratitude, celebrate life- spending quality time with family, friends and colleagues in order to
build trust and team spirit

Unit 4: Techniques and strategies to improve emotional intelligence: Show you care, keep
your word, law of patience, role of emotional intelligence in success and happiness, strategies to
improve emotional intelligence.

Unit 5: Application of Emotional Intelligence: at the work and personal life with the help of
case studies and role plays, emotional intelligence and mental wellbeing of the human beings,
role of emotional intelligence in conflict management.

Practical Exercises:

The learners are required to:

1. standardised scale/ questionnaire to be administered in practical in order to know the
emotional quotient of the students
2. Let us Acknowledge Exercise: It is a must to appreciate and acknowledge the work of
people around you. Build a culture in your class where every small and big positive act of
students is appreciated and acknowledged by using the words ―let us acknowledge‖
followed by a big round of applause
3. a daily reflection journal will be maintained by each student in order to understand his/
her feelings and the causes behind those feelings.
4. count your blessings: Everyone should write down all the good things he/ she has in his/
her life, it can be anything like a roof over your head, a smartphone, loving parents. Now
exchange your list with your partner and read his/ her list.
5. breathing, meditation and positive affirmation exercise: The students will engage in
breathing, meditation and positive affirmation exercises in order to live in the present
moment and enjoy the present
6. gratitude notes: Make gratitude notes for all those people whom you wish to thank. Writ
what you feel for them and how grateful you are to them
Suggested Readings:

● Covey, S.R. (2013). The 7 habits of highly effective people. Pocket Books.
● Goleman, D. (2005). Emotional Intelligence. New York: Bantam Book. Emotional
Intelligence (wordpress.com)
● Goleman, D. (2020). Emotional intelligence: Why it can matter more than IQ.
Bloomsbury Publishing.
● Harris, T. A. (1995). I' m ok you're ok.
● https://epgp.inflibnet.ac.in/Home/ViewSubject?catid=0YyNXHI8GPO8SUQIuYNtTA==
Commerce - MPOB - Emotions, Appreciative Inquiry, Management of Conflict
● Johnston, E., & Olson, L. (2015). The feeling brain: The biology and psychology of
emotions. W.W. Norton & Company.

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 ● Mangal, S.K., Mangal, S. (2015). Emotional intelligence: Managing emotions to win in
life. PHI Learning Private Limited
● Payne, R., & Cooper, C. L. (2001). Emotions at work: Theory, research, and applications
in management. Wiley.
● Robbins, S. P., Judge, T. A., & Vohra , N. (2018). Organizational Behavior (18 ed.).
Pearson.
● Singh, D. (2003). Emotional intelligence at work. New Delhi: Response Books.
● Stein, S., & Book, H. E. (2011). The Eq Edge Emotional Intelligence and your success.
Jossey-Bass.
● Strongman, K. T. (2007). The psychology of emotion: From Everyday Life to theory. J.
Wiley.

Note: Latest edition of the readings may be used.

Page 77 of 320
 Data Visualisation
BC: SEC- 4.2

Objective: The course helps students learn the technique to visualise data and to gain hands-on
experience with creating visualisations of financial data.

Learning Outcomes: After the completion of the course, the learners will be able to:
1. analyse how to build effective visualizations and dashboards.
2. describe how to create advanced visualizations that explain complex financial data with
clarity and style.
3. understand dig deeper into data and interpretation of results.
4. describe export and share dashboards and visualisations.

Course contents:
Unit Unit wise C&K
Weightage of A&A
Marks (in %)

Unit 1: Introduction 10 √ √

Unit 2: Data Visualisation using Spreadsheet 15 √ √

Unit 3: Creating Visualisation and Dashboard using 25 √ √

Spreadsheet

Unit 4: Financial Data Analysis using Power BI 25 √ √

Unit 5: Working with Tableau Public 25 √ √

*C & K- Comprehension and Knowledge

**A & A – Analysis and Application

UNIT 1: Introduction
Concept of data visualisation, Significance and role, Functions of data analyst, Types of charts,
Selecting an appropriate visualisation based on the data.

UNIT 2: Data Visualisation using Spreadsheet

Data Visualizations using Conditional Formatting, Sparklines and Number Formats, Charts - line
charts, pie charts, scatter charts, area charts, column and bar charts, histogram. Specialized
Charts: hierarchical charts, waterfall, funnel, stock charts and combo charts.

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UNIT 3: Creating Visualisation and Dashboard using Spreadsheet
Working with pivot tables and charts, Slicer, Timeline, Power Query, Power Pivot, Power View,
Power Map.

UNIT 4: Financial Data Analysis using Power BI

Introduction to Power BI, Possible Data Sources, Cleansing, Transforming and Loading Data,
Add Columns, Remove Columns, Split and Rename column and Change data types, Merge data,
Append data, Create report and Power BI Dashboard using visualisation controls, Publish report
and export it to PDF.

UNIT 5: Working with Tableau Public

Introduction, Loading the Data and Preparing the Sheets, Bar and Line Combination Chart,
Horizontal Bars Chart, Candlesticks and stock markets, Creating the Tableau Dashboard, and
Adding a Brand Filter and Interpretation

Practical Exercises:
The learners are required to
1. Practice quantitative analysis through the help of Spreadsheets, Power BI, and Tableau.
2. Analyse and interpret case studies based on real-life business problems.

Suggested Readings:

● Alberto Ferrari, Marco Russo, (2017) Analyzing Data with Microsoft PowerBIand Power
Pivot for Excel, PHI
● Brett Powell, (2017),Microsoft Power BI Cookbook,Packt Publishing Limited
● Loma Brown, (2020)Tableau Desktop Cookbook, O‘Reilly Media
● Ryan Sleeper, Practical Tableau, O‘Reilly Media

Note: Latest edition of the readings may be used.

Note: Learners are advised to use web sources.

(2 Credits = 4 Practical Lab Hours)

Note:
1. The General Purpose Software referred in this course will be notified by the University
Department every three years. If the specific features, referred to in the detailed course
above, are not available in that software, to that extent it will be deemed to have been
modified.
2. There shall be 4 Practical Lab periods per batch per week to be taught in Computer
Laboratory

Page 79 of 320
 Customer Relationship Management

BC: SEC- 4.3

Objective: This course aims to familiarise the students with the concept and importance of the
relationship with customers and techniques of customer relationship management (CRM) in
different market situations.
Learning Outcomes: After completion of the course, the learners will be able to:
1. demonstrate the management of customer life-cycle, importance of trust, value and
commitment in building relationships.
2. analyse the CRM technological tools.
3. describe the applications of CRM tools in the service sector.

Course Contents:
Unit Unit Wise Weightage C&K A&A
of Marks (in %)

Unit I- Introduction 40 √ √

Unit II-Technological 30 √ √
Tools for CRM and
Implementation

Unit III- CRM in 30 √ √

Services and Support
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I- Introduction

Concept and significance of Customer Relationship Management; Firm and customer

motivations for relationships; Customer Profiling and Total Customer Experience; Database
marketing; Customer life cycle and customer lifetime value; Customer acquisition, retention and
development; Customer Satisfaction; Customer Loyalty- Customer loyalty management,
Campaign Management.

Unit II- Technological Tools for CRM and Implementation

Customer related databases and its development and maintenance; Data Mining for CRM - Some
Relevant Issues; Changing Patterns of e-CRM Solutions in the Future; Sales force automation
(SFA); E-CRM

Unit III- CRM in Services and Support –

Page 80 of 320
Relevance of CRM for Hospitality Services; Customer Relationship Management in Banking
and Financial Services; CRM in Insurance; The Past, Present and Future of CRM; Emerging
issues in CRM.

Practical Exercises:

The learners are required to do the following:

1. compare and contrast between traditional forms of maintaining relationships with

customers and through CRM technologies.
2. discuss marketing strategies of companies which have successfully implemented CRM
software.
3. describe the benefits of CRM software used by any company to whom they are customers
of.
4. create a hypothetical venture and discuss its CRM strategies
Suggested Readings:

● Barnes, J. G. (2001). Secrets of Customer Relationship Management: It's All about how
You Make Them Feel. University of Virginia: McGraw-Hill.

● Mckenna, R. (1993). Relationship Marketing: Successful Strategies for the Age of the
Customers. Addison-Wesley Publishing Company.

● Sheth, J. N., & Parvatiyar, A. (2013). Handbook of Relationship Marketing. London,

UK: Sage Publications Ltd.

● Sheth, J. N., Parvatiyar, A., & Shainesh, G. (2017). Customer Relationship

Management: Emerging Concept, Tools and Applications. India: McGraw Hill.

● Stone, M., & Woodrock, N. (1995). Relationship Marketing. London: Kogan Page.

Note: Latest edition of the readings may be used.

Page 81 of 320
 Analysis Of Financial Statements

BC: SEC- 4.4

Objective: The course aims to help the learners to analyse accounting and other information
incorporated in the corporate annual reports, and to analyse the operating, financial, and
structural performance of business firms with the help of appropriate analytical tools.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse and interpret the quantitative information provided in the Financial Statements of a
company;
2. demonstration to compute and analyse accounting ratios of a company;
3. describe the conduct of cash flow analysis.

Course Contents:
Unit Unit wise C&K A&A*
Weightage * *
of Marks
(in %)

Unit 1: Introduction 10 √

Unit 2: Techniques of Financial Statement Analysis - I 15 √ √

Unit 3: Techniques of Financial Statement Analysis - 25 √ √

II

Unit 4: Cash Flow Analysis 20 √ √

Unit 5: Analysis of Financial Statements- Case Study 30 √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction

Introduction to Corporate Financial Statements, Financial/Accounting information contained in

the Financial Statements; Meaning, objectives, and limitations of Financial Statement Analysis;
Considerations for the economic and financial analysis.

Unit 2: Techniques of Financial Statement Analysis - I

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Techniques of financial statement analysis – Comparative Financial Statements, Common-size
Financial Statement, and Trend Analysis.

Unit 3: Techniques of Financial Statement Analysis - II

Meaning, objectives, and classification of Accounting Ratios and Ratio Analysis; Computation
and application of accounting ratios for evaluation of performance (Activity and Profitability
Analysis), evaluation of financial health (Liquidity, Solvency, and Structural Analysis); and
market ratios. EVA analysis. Intra firm and inter-firm comparison using ratio analysis. DuPont
analysis.

Unit 4: Cash Flow Analysis

Meaning of Cash Flow; Objectives and Importance of Statement of Cash Flows; Preparation of
Statement of Cash Flows as per AS 3 and Ind AS 7.

Unit-5: Analysis of Financial Statements- Case Study

A Case Study Intra-firm and inter-firm comparison of any three listed companies from any
sector/industry for a period of five years using the spreadsheet, Industry Averages, Growth rates,
CAGR, Z-score etc. using the techniques of financial statement analysis.

Practical Exercise:

Learners are required to:

1. download annual reports of reputed companies from the websites and analyse the
information contained in the financial statements.
2. from the financial statements, compute the accounting ratios to examine the operating
efficiency, profitability, liquidity, and solvency of the company.
3. analyse the working capital from the information available in the financial statements.
4. prepare cash flow statements from the information available in the financial statements.

Suggested Reading
● Ahuja, N. L., & Dawar, V. (2015). Financial Accounting and Analysis. New Delhi:
Taxmann Publications.
● Bhattacharyya, A.K. (2016); Financial Accounting for Business Managers, Prentice Hall
of India.
● Foster, G. (1986). Financial Statement Analysis. London: Pearson Education.
● Friedson, M. S., & Alvarez, F. (2022). Financial Statement Analysis: A practioners‟
Guide. New Jersey: Wiley.
● Gopalkrishnan, A. A. (2001). Understanding Financial Statements - Interpretation and
Analysis. New Delhi: Label Book Publisher.
● Goyal, B.K. (2022). Corporate Accounting, New Delhi: Taxmann Publications.

Page 83 of 320
 ● Gupta, A. (2018). Financial Accounting for Managers: An Analytical Perspective. Delhi:
Pearson Education.
● Gupta, M., Kaur, H., & Gupta, R. (2020). Financial Reporting and Analysis: JSR
Publishing House LLP.
● Helfert, E. A. (1996). Techniques of Financial Analysis: A Practical Guide to Measuring
Business Performance. New York: McGraw Hill Education.
● Lal, Jawahar & Sucheta, Gauba, (2018). Financial Reporting and Analysis. Himalaya
Publishing House, Mumbai.
● Narasimhan, M. S. (2016). Financial Statement and Analysis. Noida, Uttar Pradesh:
Cengage Learning India.
● Sah, R. K. Concept Building Approach to Corporate Accounting (2019th ed.). Cengage Learning
India Pvt. Ltd.
● Soffer, L. C., & Soffer, R. J. (2002). Financial Statement Analysis: A Valuation
Approach. London: Pearson Education.
● Myer, John Nicolas. Financial Statement Analysis. Prentice-Hall.
● Tulsian, P. C., & Tulsian, B. “Corporate Accounting” S. Chand Publishing, New Delhi
● Tulsian, P. C., & Tulsian, B. “Financial Management” S. Chand Publishing, New Delhi

Note: Latest edition of the readings may be used.

Page 84 of 320
 Cyber Crimes and Laws

BC: SEC- 4.5

Objective: The course aims to create an understanding of cybercrimes and to familiarize the
students with the application of cyber laws in business and day to day life.

Learning Outcomes: After completion of the course, learners will be able to:
1. identify cyber risk associated with online activities and develop cyber hygiene.
2. demonstrate and prepare themselves for safe working in the vertical having varied access
points, data sources, network, and system-related issues in online activities.
3. describe and generate and preserve electronic evidences for personal and professional
use.
4. interpret work safely in global virtual space conforming to the regulatory framework and
not falling under the ambit of cybercrimes.
5. analyse the cases and find pertinent facts for resolutions on managerial cyber issues.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction to Cybercrimes 20% √ √

Unit 2: Contemporary Business Issues in Cyber Space 20% √ √

Unit 3: Legal framework and Cyber Laws in India 25% √ √

Unit 4: Regulatory Framework and International 15% √ √

Perspective

Unit 5: Case Laws 20% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Cybercrimes

Computer crime and cybercrimes; Distinction between cybercrime and conventional crimes;
Kinds of cybercrimes- cyber stalking, cyber terrorism, forgery and fraud, crimes related to IPRs,
computer vandalism, cyber forensic.

Unit 2: Contemporary Business Issues in Cyber Space

Web-Centric Business, E-Business, and its significance, Instant messaging platform, social
networking sites and mobile applications, security risks, Cyber jurisdiction, E-forms; Electronic
Money Transfer and UPI, Privacy of Data and Secure Ways of Operation in Cyber Space.

Page 85 of 320
Unit 3: Legal framework and Cyber Laws in India
Definitions under IT Act, 2000; Authentication of Electronic Records; Electronic Governance;
Legal Recognition of Electronic Records; Legal Recognition of Digital Signatures; Applications
and usage of electronic records and Digital Signatures in Government and its Agencies;
Retention of Electronic Records, Intermediaries, and their liabilities; E-signatures.

Unit 4: Regulatory Framework and International Perspective

Introduction to Regulatory Framework and authorities; Penalties and Adjudication; Offences;
Overview of GDPR and Indian data protection regime

Unit 5: Case Laws

1. Communication Device-Section 2(ha) of the Information Technology (Amendment) Act,

2008-‗State v Mohd. Afzal and others (2003), VIIAD (Delhi) 1, 107(2003) DLT385,
2003(71) DRJ178, 2003(3) JCC1669‘
2. Computer Network-Section 2 (j) of the Information Technology (Amendment) Act, 2008
‗Diebold System Pvt Ltd. v The Commissioner of Commercial Taxes, (2006), 144 STC, 59
(Kar)‘
3. Electronic Record Sec. 2 (t)- ‗Dharambir v Central Bureau of Investigation 148 (2008)
DLT 289‘
4. Penalty for Damage to Computer or Computer System- Section 43-‗Umashankar
Sivasubramanian v ICICI Bank, 18.04.2010. (Petition No. 2462/2008)‘
5. Tampering with Computer Source Documents-Section 65-‗Syed Asifuddin and Ors.v The
State of Andhra Pradesh & Anr. 2006 (1) ALD Cri 96, 2005 CriLJ 4314‘
6. Punishment for sending offensive messages-Sec. 66A- ‗SMC Pneumatics (India) Pvt. Ltd v
Jogesh Kwatra‖, Suit No. 1279/2001‘
7. Punishment for Identity Theft-Section 66C- ‗CBI v Arif Azim Case Judicial Reports
(Criminal) 2003 (2) page 272‘
8. Punishment for Cheating by Personating by using Computer Resource-section 66D-
‗National Association of Software and Service Companies (NASSCOM)v Ajay Sood.
(2005) F.S.R. 38; 119 (2005) DLT 596, 2005 (30) PTC 437 Del‘
9. Punishment for Publishing or Transmitting Obscene Material in Electronic form section 67-
‗Avnish Bajaj v State (N.C.T.) of Delhi, (2005) 3 Comp, LJ 364 ( Del), 116(2005)
DLT427, 2005(79) DRJ576‘
10. Punishment for Publishing or Transmitting of Material Containing Sexually Explicit Act,
etc., in Electronic Form-Section 67A-‗R v Graham Waddon., Southwark [Crown Court,
30/6/1999]‘

Practical Exercises:

The learners are required to:

1. conduct a survey to ascertain the awareness about various cybercrimes in nearby locality.
2. comprehend the procedure of filing online and offline complaint in cyber cell.
3. enlist usage of e-signatures and digital signatures in daily life.
4. understand the gravity of various cyber offences and remedies available.

Page 86 of 320
 5. analyse recent cases related to various cybercrimes for business and personal
implications.

Suggested Readings:

● Arora, Sushma. and Arora R. Cybercrimes and laws, Taxmann Pvt Ltd, New Delhi.
● Brian, Craig. Cyber Law: The Law of the Internet and Information Technology. Pearson
Education.
 Chander H. & Kaur, G. Cyber Laws and IT Protection, 2nd ed. PHI Learning
● Dejey(2018). Cyber Forensics.Oxford University Press
● Gusai, O.P. Concept Building Approach to Cybercrimes and Cyber Laws: Indian and
International Perspective. Cengage Learning India Pvt. Ltd. Delhi.
● Madan, Sushila, Cyber Crimes and Laws. Scholar Tech Press, Delhi.
● Rattan. J, Cyber Crime and Information Technology, Bharat Law House, Pvt Ltd.
● Sharma J. P., and Kanojia, S. E-Business and Cyber Laws. New Delhi. Bharat Law
House Pvt Ltd.

Additional Resources:
● Information Technology Rules & Cyber Regulations Appellate Tribunal Rules with
Information Technology Act 2000. Taxmann Publications Pvt. Ltd. New Delhi.
● Joseph, P.T. E-Commerce-An Indian Perspective. PHI
● Painttal, D. Law of Information Technology, New Delhi.Taxmann Publications Pvt. Ltd.

Note: Latest edition of the readings may be used.

Page 87 of 320
SEMESTER-V

Page 88 of 320
 INCOME TAX LAW AND PRACTICE

BC: DSC- 5.1

Objective:

The course aims to impart knowledge of law pertaining to levy of income tax in India.

Learning Outcomes:

After completion of the course, learners will be able to:

1. understand the basic concepts of income tax and determine the residential status of
different persons;
2. compute income under the heads ‗salaries‘ and ‗income from house property‘;
3. compute income under the heads ‗profits and gains of business or profession‘ and ‗capital
gains‘;
4. compute income under the head ‗income from other sources‘ and understand the
provisions relating to income of other persons included in assessee‘s total income; and
5. understand various deductions and computation of total income and tax liability of
individuals.

Course Content:

Unit wise C&K* A&A**

weightage of
Units marks (in %)

Unit 1:Introduction 20% √ √

Unit 2: Computation of Income from Salaries 25% √ √

and House Property

Unit 3: Computation of Income from 25% √ √

Business or Profession and Capital Gains

Unit 4: Income from Other Sources, 15% √ √

Clubbing of Income and Set-off

Page 89 of 320
Unit 5: Deductions and Computation of Total 15% √ √
Income and Tax Liability

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction

Basic concepts: Income; Agricultural income, Person, Assessee, Assessment year, Previous year,
Gross Total Income, Total income, Maximum marginal rate of tax and Permanent Account
Number (PAN); Residential status: Scope of total income on the basis of residential status;
Exempted incomes under section 10.

Unit 2: Computation of Income from Salaries and House Property

Income from Salaries; Income from House Property.

Unit 3: Computation of Income from Business or Profession and Capital Gains

Profits and gains of business or profession; Capital gains.

Unit 4: Income from Other Sources, Clubbing of Income and Set-off

Income from other sources; Income of other persons included in assesses total income;
Aggregation of income and set-off and carry forward of losses.

Unit 5: Deductions and Computation of Total Income and Tax Liability

Deductions from gross total income; Rebates and reliefs; Computation of total income and tax
liability of individuals (On-line filing of Returns of Income & TDS).

Page 90 of 320
Practical Exercises:

The learners are required to:

1. discuss selected provisions of the Income-tax Act, 1961 from the official website of
Government of India;
2. refer the Finance Act to learn about the amendments done in various provisions of the
Income-tax Act, 1961;
3. refer relevant notifications and circulars from the official website of Government of
India;
4. use tax calculators available on the official website of Government of India; and
5. learn about various tax services available on the official website of Government of India.
6. explore and attempt on-line filing of Returns of Income & TDS on Income tax e-filing
website under ITR-1 and ITR-2.

Suggested Readings:
● Ahuja, Girish and Gupta, Ravi. Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd. Delhi.
● Bandopadhayaya (2019). Taxation I,II.Oxford University Press.
● Mittal, Naveen. Concept Building Approach to Income Tax Law & Practice. Cengage
Learning India Pvt. Ltd., Delhi.
● Singhania, Vinod K. and Singhania, Monica. Students‟ Guide to Income Tax, University
Edition. Taxmann Publications Pvt. Ltd., New Delhi.

Additional Resources
● Current Tax Reporter. Current Tax Reporter, Jodhpur.
● Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
● Corporate Professionals Today. Taxmann. New Delhi.

Note: Learners are advised to use latest edition of text books.

Page 91 of 320
 Business Economics

BC: DSC- 5.2

Objective: The course aims to acquaint the learners with Micro economics and its applications.

Learning Outcomes: After the completion of the course, the learners will be able to:
1. explain the nature and scope of Business Economics.
2. analyse how consumers try to maximize their satisfaction by spending on different
goods.
3. identify the relationship between inputs used in production and the resulting outputs and
costs.
4. analyse and interpret various facets of and pricing under different market situations.
5. analyse about the contemporary issues and applications in Micro Economics.

Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)

Unit 1: Introduction to Business Economics 10 √ √

Unit 2: Consumer Behaviour 25 √ √

Unit 3: Production and Cost 25 √ √

Unit 4: Market Structures 25 √ √

Unit 5: Contemporary Issues and 15 √ √

applications
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Business Economics

Nature and scope of Business Economics, Demand and Supply: Meaning, law, Individual Vs
Market, Movement Vs Shift, Market equilibrium. Elasticity of Demand: Price, income and cross
elasticities. Measurement of elasticity of demand: outlay and percentage method. Elasticity of
supply: concept and measurement (Percentage method).

Unit 2: Consumer Behaviour

Cardinal Vs Ordinal Utility, Indifference curves: features, budget line, consumers equilibrium,
ICC and Engels curve, PCC and derivation of demand curve, Income and substitution effects of
price change (normal, inferior and giffen goods), Applications: effect of interest rates on
household savings, lumpsum subsidy Vs excise subsidy.

Page 92 of 320
Unit 3: Production and Cost

Production function: TP, AP and MP, Law of Variable proportions. Isoquants: properties,
optimal combination of resources, expansion path and returns to scale.

Cost: Different cost concepts, Derivation of short run and long run cost curves (LAC and LMC),
Economies and Diseconomies of scale.

Unit 4: Market Structures

Perfect competition: features, equilibrium under short run and long run, derivation of supply
curve under short run and long run.
Monopoly: features, equilibrium under short run and long run, absence of supply curve, Price
discrimination: degrees, conditions and dumping.
Monopolistic competition: features, product differentiation and excess capacity and equilibrium.
Oligopoly: Collusive and non- collusive: Cournot‘s model, Kinked demand curve, Cartels
(OPEC and CIPEC)

Unit 5: Contemporary Issues and applications

Rent control, Minimum wages, Individual supply curve of labour, Peak load Pricing, Prisoners‘
dilemma and Game Theory.

Practical Exercises:

The learners are required to:

1. apply the concept of elasticity of demand and supply in real life.
2. analyse the impact of changing prices on consumption of necessities by a household.
3. visit any manufacturing unit and study its production process and costing.
4. analysis of OPEC as a case of a successful cartel.

Suggested Readings:
● Baye, M., and Prince J.(2021), Managerial Economics and Business Strategy. McGraw
Hill, (3rd ed.)
● Case, K. E., and Fair, R.C. (2017). Principles of Economics, Pearson Education,(12th ed.).
● Chaturvedi D.D, Chaturvedi S. Business Economics Kitab Mahal, Delhi.
● Deepashree, (2021) Business Economics, MKM Publisher, New Delhi.
● Gillespie, A., (2013) Business Economics, Oxford University Press. (2nd ed.)
● Gupta, G.S. (2011), Managerial Economics, McGraw Hill (2nd ed.)
● Maddala, G.S and Miller Ellen, Microeconomics Theory and Applications, (2017) Tata
McGraw Hill.
● Mankiw, Gregory N., Aswin A., Mark P Taylor, Business Economics (2019), Cengage
Learning, UK.
● Miller, R. L. Intermediate Microeconomics: Theory, Issues, Applications, 2nd ed. New
York: McGraw-Hill.
● Pindyck, Robert S. Rubinfeld, Daniel L, Microeconomics. (Eighth edition), Pearson
education

Page 93 of 320
 ● Salvator, D., Rastogi S.K.(2016) managerial Economics: Principles and Worldwide
Applications, Oxford University Press, (8th Ed.).
● Samuelson, P. A., and Nordhaus, W.D., Chaudhari S. and Sen, A., (2019) Economics
(SIE), McGraw-Hill. (20th ed.)

Note: Latest edition of the readings may be used.

Page 94 of 320
 Management Accounting

BC: DSC- 5.3

Objective: The course aims to enable students to acquire knowledge of concepts, methods and
techniques of management accounting for the purpose of managerial planning, control and
decision making.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand thoroughly the conceptual framework of Management Accounting;
identification of differences between different forms of accounting––Financial, Cost and
Management; distinction between cost control and cost reduction
(a) understand budgetary control system as a tool of managerial planning and control;
prepare various types of budgets.
(b)understand standard costing system as a tool of managerial control; calculation of
variances in respect of each element of cost and sales; control ratios
2. understand the concept of marginal cost and marginal costing; preparation of income
statements using absorption and variable costing; learning of cost-volume-profit
analysis and break-even analysis through statements, mathematical and graphical
approaches; identification of key factor and determination of profitability; determination
of cost indifference point.
3. understand the concept of relevant cost and make decisions related to different business
situations using marginal costing and differential costing techniques
4. demonstrate and facilitate basic understanding of different contemporary issues
involved in management accounting like Responsibility Accounting, Divisional
Performance Measurement.

Course Contents:
Unit wise C&K A&A*
Unit weightage of * *
marks (in
%)

Unit 1: Introduction to Management Accounting 10 √ ----

Unit 2: Budgetary Control and Standard Costing 40 √ √

Systems

Unit 3: Marginal Costing 20 √ √

Unit 4: Decision Making 20 √ √

Unit 5: Performance Measurement 10 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Page 95 of 320
Unit 1: Introduction to Management Accounting
Meaning, objectives, nature and scope of management accounting, Difference between different
forms of accounting- Cost, Financial and Management accounting, Cost control and Cost
reduction.

Unit 2: Budgetary Control and Standard Costing Systems

(a) Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control;
objectives, merits and limitations; Functional Budgets; Fixed and Flexible budgeting; An
overview of different approaches to budgeting (Zero base budgeting, Performance budgeting
and Programme budgeting)
(b) Standard Costing and Variance Analysis: Meaning of standard cost and standard costing;
advantages, limitations and applications; Variance Analysis – material, labour, overheads
and sales variances. Control ratios.

Unit 3: Marginal Costing

Concept of marginal cost and marginal costing; Absorption versus Variable Costing:
Distinctive features and income determination; Cost-volume-profit analysis; Break-even
Analysis-Statements, mathematical and graphical approaches; Profit-volume ratio, angle of
incidence, margin of safety, key factor, determination of cost indifference point.

Unit 4: Decision Making

Steps in Decision making process. Concept of relevant costs. solving various short -term
decision making problems using marginal costing and differential costing techniques –
Profitable product mix, Acceptance or rejection of special/ export offers, Make or buy,
Addition or elimination of a product line, sell or process further, operate or shut down and
Pricing decisions

Unit 5: Performance Measurement

Responsibility Accounting: Concept, Significance, Different Responsibility Centres; Divisional
Performance Measurement: Financial and Non-Financial measures;

Note: Spreadsheet may be used for doing basic calculations in Management Accounting
and giving students subject related assignments for their internal assessment purposes.

Suggested Readings:

● Arora, M.N. Management Accounting. Himalaya Publishing House, New Delhi

● Goel, Rajiv Kumar & Goel, Ishaan. Concept Building Approach to Management
Accounting for B.Com(Hons.). Cengage
● Maheshwari & Mittal .Management Accounting. Shri Mahaveer Book Depot, New
Delhi.

Page 96 of 320
 ● Maheshwari, S. N. Principles of Management Accounting. Sultan Chand & Sons.

● Maheshwari, S. N. Management Accounting and Financial Control. Sultan Chand &

Sons.

● Shah Paresh(2015).Management Accounting.Oxford University Press

● Singh, Surender. Management Accounting. PHI Learning Pvt. Limited, New Delhi
● Singh, S.K. and Gupta, Lovleen Management Accounting: Theory and Practice. A.K.
Publications. New Delhi
● Tulsian, P.C. & Tulsian, B. Advanced Management Accounting. S.Chand, New Delhi.

Additional Readings:

● Drury,Colin. Management and Cost Accounting. Thomson Learning.

● Horngren, Charles T., George Foster and Srikant M. Dattar. Cost Accounting: A
Managerial Emphasis. Prentice Hall of India Ltd., New Delhi.
● Khan, M. Y. and Jain, P.K. Management Accounting. Tata McGraw Hill Publishing Co.,
New Delhi
● Usry, Milton E. and Lawrence H. Hammer. Cost Accounting: Planning and Control.
South Western Publishing Co.

Note: Latest edition of the readings may be used.

Note: Latest edition of text books may be used.

Page 97 of 320
 Organization Behaviour

BC: DSE- 5.1

Objective: The course aims to develop a basic understanding of the concept of organisational
behaviour and its relevance in modern organisations. It will enable students to gain theoretical
and practical knowledge along with desirable skills to become successful managers and effective
employees in organisation.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate understanding of the basic concepts of organisational behaviour and their
applicability in contemporary organisations.
2. analyse the various means of managing people at workplace.
3. interpret the complex nature of human behaviour and group dynamics.
4. critically evaluate leadership styles and strategies.
5. summarize the ways to build supportive organisational culture

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction 15 √

Unit 2: Individual Behaviour 20 √ √

Unit 3: Communication and Motivation 25 √ √

Unit 4: Group Behaviour and Leadership 25 √ √

Unit 5: Dynamics of Organisational 15 √ √

Behavior
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction

Organisational Behaviour: Concepts and Determinants; Emergence of organizational behaviour;

Contributing disciplines of OB; OB models.

Page 98 of 320
Unit 2: Individual Behavior

Foundations of Individual Behaviour; Personality- Type A and B, Big five personality types;
Attitude - components, job related attitudes; Learning- concept, theories and reinforcement;
Perception - concept, perceptual process, factors influencing perception; Values - concept and
types: terminal values and instrumental values.

Unit 3: Communication and Motivation

Communication – Understanding Communication; Communication styles; Transactional

Analysis (TA), Johari Window.

Motivation – Early Theories of motivation (Need Hierarchy, Theory X and Theory Y, Two
Factors Theory); Contemporary Theories of motivation (Self-Determination Theory, Goal-
setting Theory, Reinforcement Theory, Self-efficacy Theory).

Unit 4: Group Behaviour and Leadership

Group Behaviour - concept, types- group norms, group roles, and group cohesiveness;

Leadership - Concept and theories; Styles of leadership; Leadership continuum; Trait,

Behavioural and Situational approach; Contemporary leadership issues.

Unit 5: Dynamics of Organisational Behavior

Organisational culture- concept and determinants; Organisational change- types of change,

resistance to change, managing change; Stress- source, prevention and management of stress.

Practical Exercises:
The learners are required to:
1. Evaluate personality type as a group activity.
2. Role play on TA and JOHRI Window
3. Identify the innovative ways to manage counter-productive behavior
4. Study various leadership styles.
5. Practice stress management techniques.
Suggested Readings:

• Luthans, F. (2017). Organisational Behavior-An evidence based approach. McGraw-Hill

Education, Twelfth Edition.
• Pareek, U. (2014). Understanding Organisational Behavior. Oxford University Press.
• Robbins, S. T., Judge, T. A. (2019). Essentials of Organizational Behaviour. Pearson.
• Singh, A. K., & Singh, B. P. Organisational Behavior. New Delhi: Excel Books Pvt. Ltd.
• Singh, K. (2015). Organisational Behavior: Texts & Cases (3rd Edition). India: Pearson.

Page 99 of 320
Additional Resources:
• Greenberg, J. (2015). Behavior in Organizations. Pearson Education India. Tenth edition
•Hersey, P. K., Blanchard, D., & Johnson, D. (2013). Management of Organizational
Behavior. Pearson.

Note: Latest edition of the readings may be used.

Note: Latest edition of readings may be used Teaching Learning Process The course combines
learning through analysis and discussion of case studies and active participation in experiential
exercises and simulations. Assessment Methods Class tests/Assignments, Class participation,
Presentations, End-semester examination

Keywords: Organisational Theories, Personality, Values and Attitudes, Learning, Leadership,

Conflict, Organisational Culture.

Page 100 of 320

 Yoga and Happiness

BC: DSE- 5.2

Objective: The course aims to cultivate a pure mindset in learners which in turn reduces the
possibility of corruption, crime, and injustice in the society. It also aims to in still a healthy
mindset that allows learners to break free from themselves (addictions, depression, personal
problems) and experience true change in their lives.

Learning outcomes: After completion of the course, the learners will be able to:
1. demonstrate Asanas, Pranayama, Kriya with proficiency;
2. demonstrate postures of Hatha Yoga, Raja Yoga, and Laya Yoga;
3. analyse the relevance of Yog Sutras in real life situation;
4. interpret the significance of Meditation in Business Context;
5. summarise the importance of Ayurveda in modern lifestyle;
6. enhance their Happiness & Spiritual Quotient.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)

Unit- 1: Introduction 20 √

Unit- 2: Classical and Emerging Schools of Yoga 25 √ √

Unit- 3: Meditation: A way of Life 20 √ √

Unit- 4: Yoga & Meditation in Modern Setting 20 √ √

Unit- 5: Developing Happiness & Spiritual Quotient 15 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Yoga: Concept, Meaning, and Origin; Relation between mind and body; Importance of healthy
body and mind; Body Management Techniques: Asana, Pranayama, Kriya. Principles of yogic
practice, Meaning of Asana, its types and principles, Meaning of pranayama, its types and
principles. Impact of yoga limbs like asana, pranayama, meditation, etc. on achieving excellence
in performance.

Unit 2: Classical and Emerging Schools of Yoga

Classical Schools of thoughts in Yoga: Hatha Yoga, Raja Yoga, Laya Yoga, Bhakti Yoga, Gyana
Yoga, Karma Yoga; Asthang Yoga. Patanjali Yoga Sutra. Emerging schools of thoughts in
Yoga.

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Unit 3: Meditation: A Way of Life
Relation between body, breath, and mind; Meaning of meditation and its types and principles.
Ancient Scriptures and relevance of Meditation; Meaning and importance of prayer. Psychology
of mantras. Essence of Mudras. Relevance of Meditation for different age groups and body
requirements. Healing and Meditation. Seven layers of existence. Meditation for adding hours to
your day, excellence at workplace, harmony in relationships, better decision making, heightened
awareness and concentration.

Unit 4: Yoga & Meditation in Modern Setting

Yogic therapies and modern concept of Yoga; Naturopathy, Hydrotherapy, Electrotherapy,
Mesotherapy, Acupressure, acupuncture. Anatomy and Physiology and their importance in
Yogic Practices. Food and Lifestyle: Basics of Ayurveda, Yogic Diet; Importance of having
Sattvic Ayurvedic Food, Workplace productivity which is directly linked to Healthy Sattvic
food. Modulation of ailments through food and balanced nutrition and dieting practices,
integrating traditional food items with modern food habits, mental health and food types.

Unit 5: Developing Happiness & Spiritual Quotient

Happiness: Meaning and sources. Four hormones of happiness: Dopamine, Oxytocin, Serotonin,
Endorphins. Happiness: independent variable Vs. dependent variable, life view, models of
happiness, Distinction between Religion and Spirituality.
Myths about Happiness, Principles of being happy. Concept of Self; Positive thinking; Self
Introspection; Religion and Spirituality; Life Stories of Spiritual Masters. Concept of Prana.
Techniques of studying spiritual quotient. Applied Kinesiology: Introduction to the concept of
Applied Kinesiology; Muscle Testing, Nutrient Testing.

Practical Exercises:
Learners are required to:
1. participate in the practical sessions in Yoga Lab. on Asanas, Pranayama, Kriya: Sudarshan
Kriya of Art of Living, Isha Kriya, etc.
2. participate in the practical sessions in Yoga Lab. on Hatha Yoga, Raja Yoga, Laya Yoga.
3. interpret the Yog Sutras by Patanjali as per their applicability in real life situations and
submit a report of the same.
4. submit and present report on their key learnings from the following:
a. Sudarshan kriya yoga: Breathing for health–NCBI
b. How Meditation Benefits CEOs–A case study at Harvard Business School
c. A Little Meditating Helps You Make Better Business Decisions–A case study at Harvard
Business School.
5. participate in simulation exercises in class where all learners are divided into two teams
wherein, they have to debate for and against imbibing Ayurveda & health in modern
lifestyle.
6. participate in simulation exercises in class using applied kinesiology techniques.
7. write a summary of their personal experience of learning various yoga, breathing, and
meditation techniques in the course and how do you think it will help you in the future.

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Suggested Readings:

● Shankar, S. S. R. (2010). 25 Ways To Improve Your Life. Bangalore: Sri Sri Publications
Trust.
● Shankar, S. S. R. (2010). Ayurveda & Breath. Bangalore: Sri Sri Publications Trust.
● Shankar, S. S. R. (2018). Patanjali Yog Sutra. Bangalore: Sri Sri Publications Trust.
● Taimni, I. K. (2005). The Science of Yoga. Adyar, Chennai: Theosophical Publishing
House.
● Verma, K. (2008). Sri Sri Yoga. Bangalore: Sri Sri Publications Trust.
● Vivekananda, S. (2019). The Complete Book of Yoga: Karma Yoga, Bhakti Yoga, Raja
Yoga, Jnana Yoga. Delhi: Fingerprint! Publishing.
● Zope, S. A., & Zope, R. A. (2013). Sudarshan Kriya Yoga: Breathing for Health.
International Journal of Yoga, 6(1), 4-10.

Note: Latest edition of the readings may be used.

Page 103 of 320

 Financial Markets and Institutions

BC: DSE- 5.3

Objective: The course aims to provide students an overview of financial markets and financial
institutions.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the meaning, components and functions of a financial system.
2. interpret different financial systems and how they operate.
3. analyse theoretical concepts underlying money and capital markets.
4. evaluate role of commercial banks.
5. analyse role of insurance, mutual funds and NBFCs.

Course Contents:

Unit wise weightage of C&K* A&A**

Unit marks (in %)

Unit 1: Introduction 20 √ √

Unit 2: Financial Markets I: Money 20 √ √

Markets

Unit 3: Financial Markets II: Capital 20 √ √

Markets

Unit 4: Financial Institutions I: 20 √ √

Commercial Banking

Unit 5: Financial Institutions II: 20 √ √

Insurance, Mutual Funds and
NBFCs
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit-I Introduction

An introduction to financial system– concept, functions, structure and components, inter-

linkages between financial system and economic development; evolution of Indian financial
system since 1951; recent reforms and developments in Indian financial system; financial
stability; financial crisis – causes and policy response.

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Unit-II: Financial Markets I: Money Markets

Money markets – functions, organisations and participants; money market instruments; role of
central bank in money market; role of Reserve Bank of India in Indian money market.

Unit III: Financial Markets II: Capital Markets

Capital Markets - introduction, components, role and functions; equity market-methods of issue;
debt market-concept, significance and classification; capital market instruments;primary and
secondary markets- concept, similarities, differences; stock exchanges in India - NSE, BSE;
Stock Indices: concept and major stock indices in India (NIFTY and BSE-SENSEX); SEBI and
investor protection.

Unit-IV: Financial Institutions I: Commercial Banking

Commercial banking – introduction, classification and role in economy; asset liability

management; non-performing assets; financial inclusion; recent developments including digital
banking, universal banking.

Unit-V: Financial Institutions II: Insurance, Mutual Funds and NBFCs

Insurance - life and non-life insurance companies in India: public and private; Mutual Funds -
introduction and their role in capital market development, types of mutual fund schemes (open
ended vs close ended, equity, debt, hybrid schemes and ETFs; Non-banking Financial
Companies (NBFCs)-role and types.

Practical Exercises:
The learners are required to:
1. select a financial institution and analyse its role in the financial market.
2. visit websites mentioned under additional resources and write a report.
3. visit Reserve Bank of India website and prepare a project on measures taken by RBI and
its role in the financial markets.
4. prepare a report of growth of various financial institutions in the country.
5. prepare a report of growth of banking sector in India.
6. prepare a project on role of banks in financial crisis.
7. study the growth of digital banking in India.
8. analyse and prepare a report on developments in mutual fund industry.
9. prepare a report on insurance sector.

Page 105 of 320

Suggested Readings:

● Bhole L.M. and Mahakud J., Financial Institutions and Markets: Structure, Growth and
Innovations (6th Edition). McGraw Hill Education, Chennai, India.
● Bhole, L.M., Financial Markets and Institutions. Tata McGraw Hill Publishing Company.
● Frederic S. Mishkin and Stanley G. Eakins, Financial Markets and Institutions, Prentice
Hall.
● Goel, S. Financial Markets, Institutions and Services PHI learning
● Khan, M.Y., Indian Financial System –Theory and Practice, Vikas Publishing House.
● Kohn(2013). Financial Institutions and Markets.Oxford University Press.
● Madura, J. , Financial Markets and Institutions. Cengage.
● Pathak, Bharati V., Indian Financial System: Markets, Institutions and Services, Pearson
education, New Delhi, Second edition, 2008.
● Saunders, Anthony & Cornett, Marcia Millon (2007). Financial Markets and Institutions
(3rd ed.). Tata McGraw Hill

Note: Latest edition of the readings may be used.

Additional References

● Annual Reports of Major Financial Institutions in India.

● BSE website www.bseindia.com
● National Stock Exchange website www.nseindia.com.
● NIFM, Department of Economic Affairs
● SEBI website www.sebi.gov.in
● Reserve Bank of India website www. rbi.org.in
● Economic Survey, www.indiabudget.gov.in
● Reports on Trends and Progress of Banking in India, RBI
● Reports on Currency and Finance, RBI

Page 106 of 320

 Sustainability Marketing

BC: DSE- 5.4

Objective: This course aims to familiarize the students with the concept and process of
sustainable marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the need of sustainable marketing in view of environmental, legal and ethical
aspects.
2. explore the opportunities for sustainable marketing strategies.
3. identify the consumer behaviour for sustainable marketing
4. demonstrate how sustainable marketing can be applied in marketing mix strategies.
5. discover the case studies of legal framework for sustainable marketing.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit I: Introduction 20% √ √

Unit II: Sustainability Marketing Opportunities 20% √ √

Unit III: Consumer Behaviour and 20% √ √

Sustainability Marketing

Unit IV: Sustainability and Marketing Mix 20% √ √

Decisions

Unit V: Sustainability Legal Framework and 20% √ √

its Implementation in India
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

UNIT 1: Introduction

Sustainability- Concept, Issues, SDG Goals. Sustainability Marketing- Concept, Rationale,

Evolution, Pillars of Sustainability Marketing, Linkage with SDGs.

Sustainability and Ethical Decision Making. Challenges of Practising SM- Sustainability and
Profitability. Triple Bottom Line- An Overview.

Page 107 of 320

Unit 2: Sustainability Marketing Opportunities

Sustainability Opportunities- Marketing Environment; Segmentation, Targeting and Positioning;

Creating Value through Sustainability- Designing the Marketing Mix, Holistic Approach to
Sustainability.

UNIT 3: Consumer Behaviour and Sustainability Marketing

Unsustainable Lifestyles, Dimensions of Sustainable Consumer Behaviour. Motives of adapting

Sustainable Consumer Behaviour, Attitude-Behaviour Inconsistency in Sustainable Buying
Decisions, Environmental Consciousness; Sustainable Consumption- Beliefs, Social Norms,
Values, Cases of Mindful Consumption and Responsible Consumption.

Unit 4: Sustainability and Marketing Mix Decisions

Developing and Reinforcing Behaviour through 3 R‘s- Recycle, Reuse and Reduce.

Sustainable Products, Sustainable Branding and Packaging. Sustainable Pricing Decisions,

Sustainable Marketing Communication, Sustainability and Promotion Mix Decision, Marketing
Channels and Sustainable Supply Chain.

UNIT 5: Sustainability Legal Framework and its Implementation in India

An Overview of Legal Framework- Leading Cases and Developments. Role of Sustainable

Marketing in Global Network.

Practical Exercises:

The learners are required to:

1. Role play (as a marketer and as consumers)

2. Make presentations of companies‘ case examples where marketers have adapted
sustainable marketing mix strategies and how it impacted their business.
3. To represent their own behaviour for mindful and responsible behaviour.
4. To demonstrate how marketers can develop and reinforce consumer behaviour through 3
R‘s.

5. To find out the leading case studies where sustainable marketing has emerged as an
important issue.

Suggested Readings:

● Rethinking Marketing: Sustainable Marketing Enterprise in Asia, Second Edition by

Philip Kotler, Released December 2012 ,Publisher(s): Pearson

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 ● Ross Gittell, University of New Hampshire, Matt Magnusson, University of New
Hampshire, Michael Merenda, Whittemore School of Business

● Sustainability Marketing: A Global Perspective, 2nd Edition,Frank-Martin Belz, Ken

Peattie,ISBN: 978-1-119-96619-7 ,October 2012

● Sustainable Marketing Planning:Neil Richardson

● Sustainable Marketing: A holistic Approach,Mark Peterson,2021

● Sustainable Marketing: How to Drive Profits with Purpose-Michelle Carvill,Gemma

Butler,Geriant Evans

● Sustainable Marketing:Managerial-Ecological Issues,Donald A. Fuller,Year of

Publication:1999

● The Sustainable Business Case Book

● University of Minnesota—Open Textbook Library

Useful links:

1. https://open.umn.edu/opentextbooks/textbooks?term=sustainable+development&commit=Go

2. http://www.sacep.org/pdf/Reports-Technical/2002-UNEP-SACEP-Law-Handbook-India.pdf

3. https://moef.gov.in/wp-content/uploads/wssd/doc2/ch2.html

4. https://www.oecd.org/env/outreach/37838061.pdf

Note: Latest edition of the readings may be used.

Page 109 of 320

 Business Mathematics

BC: DSE- 5.5

Objective: The course aims to familiarize students with the applications of Mathematics and
Statistical techniques in business decision making.

Learning Outcomes: After completion of the course, learners will be able to:
1. identify proficiency in using different mathematical tools in solving real life
business and economic problems.
2. analyse how matrices are used as mathematical tool in representing a system of
equations.
3. explain differential calculus to solve simple business problems.
4. explain mathematical formulation and solution of problems related to finance including
different methods of interest calculation, future and present value of money.
5. identify business problems involving linear relationships between decision variables and
their determining factors.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Matrices 20 √ √

Unit 2: Differentiation 20 √ √

Unit 3: Integration 20 √ √

Unit 4: Basic Mathematics of Finance 20 √ √

Unit 5: Linear Programming 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Matrices: Definition and types; Algebra of matrices; Applications of matrix operations
to simple business and economic problems; Calculation of values of determinants up to third
order; Finding the solution of system of linear equations up to three variables by Matrix
Inversion and Cramer‘s Rule.

Unit 2: Differentiation: Concept and rules of differentiation; applications of differentiation -

elasticity of demand and supply, Cost, Revenue, Profit and Break Even Point, Maxima and
Minima of functions relating to cost, revenue and profit.

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Unit 3: Integration: Standard forms of Integration Definite integration. Application of
Integration to marginal analysis; Marginal Cost to Cost function, Marginal Revenue to Revenue
function, Elasticity of Demand to Demand function.

Unit 4: Basic Mathematics of Finance: Simple and Compound interest (including continuous
compounding); Rates of interest - nominal and effective and their inter-relationships;
Compounding of a sum using different types of rates.

Unit 5: Linear Programming: Formulation of Linear programming problems (LPPs), Graphical

solutions of LPPs. Cases of unique solutions, multiple optional solutions, unbounded solutions,
infeasibility, and redundant constraints.

Practical Exercises:

The learners are required to:

1. identify the decision-making variables and assess their functional relationship with other
variables affecting the decision in a hypothetical business situation.
2.take the business case and assess how the use of matrices help in deciding about competing
alternatives
3. identify and formulate business problems as an application of Calculus
4. identify and solve business problems of any company of your choice as an application of
linear programming
5. gather information about various deposit and loan schemes of banks to find out interest rate
differential, and compounded value.

Assessment Criteria

The Assessment for this paper would include a theory exam of 50 marks, Practical Exam of 25
marks and Internal assessment of 25 marks. Internal assessment will include 20 marks for class
tests/assignments, and 5 marks for attendance. There shall be 3 Credit Hrs. for Lectures + one
Credit Hr. (Two Practical Periods per week per batch) for P.Use of a simple calculator is
allowed. Proofs of theorems/ formulae are not required.

Suggested Readings:

● Aggarwal B. M. Business Mathematics Kitab Mahal, Delhi.

● Anthony, M., & Biggs, N. (1996). Mathematics for Economics and Finance. Cambridge:
Cambridge University Press.

● Ayres, F. J. (1963). Theory and Problems of Mathematics of Finance. New York:

McGraw Hill Publishing.

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 ● Budnick, P. (1986). Applied Mathematics for Business, Economics, & Social Sciences.
New York: McGraw Hill Publishing.

● Dowling, E. (2011). Introduction to Mathematical Economics. New York: McGraw Hill

Publishing Kapoor.

● Ghosh & sinha(2018). Business Mathematics and statistics. Oxford University Press.

● S.K. Sharma and Kaur, Gurmeet. Business Mathematics, New Delhi; Sultan Chand &
Sons (P) Ltd.

● Thukral, J. K., Mathematics For Business Studies, New Delhi, Mayur Paperbacks.
● Singh, J. K., Business Mathematics, New Delhi: Himalaya Publishing House.
● V. K., & Sancheti, D. C. (2014). Business Mathematics, Theory & Applications. Delhi:
S. Chand Publishing.

Note: Latest edition of the readings may be used.

Accounting for Mergers & Acquisitions

BC: DSE- 5.6

Objective: The course aims to help learners to conceptualise the knowledge of value creation
through Mergers and Acquisitions and acquire skills for accounting for Mergers and Acquisitions
both from the perspective of India and Internationally.

Learning Outcomes: After completion of the course, learners will be able to understand:
1. describe value creation through Mergers and Acquisitions.
2. describe valuation tools used during Mergers and Acquisitions.
3. demonstrate accounting for Mergers and Acquisitions from Indian Perspective.
4. demonstrate the accounting for Mergers and Acquisitions from International Perspective.
5. describe different types of Synergic effects.
6. describe concept of Demerger and Reverse Merger.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of

Page 112 of 320

 marks (in %)

Unit 1: Introduction to Mergers and Acquisitions 20 √ √

Unit 2: Modelling and Valuation 20 √ √

Unit 3: Accounting for Mergers and Acquisitions 20 √ √

(Indian Perspective)

Unit 4: Accounting for Mergers and Acquisitions 20 √ √

(International Perspective)

Unit 5: Laws and regulations affecting M&A, 20 √ √

Demerger and Reverse Merger
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Mergers and Acquisitions

Introduction to mergers and acquisitions (M&A), Types of Mergers, Participants in Merger and
Acquisition, Understanding financial statements and key valuation concepts, Leveraging M&A
for value creation, M&A- Cure for Corporate Turbulence, Fast Track Mergers, Significance of
Intellectual Property Rights in M&A, Cross Border Mergers.

Unit 2: Modelling and Valuation

Income Approach (Capitalization Method and Discounted Cash Flow Method); Market
Approach (Comparable Company Method); Assets Approach (Book Value Method and
Liquidation Method); Modelling for Internal Rate of Return calculations; Discounted cash flow
valuation; Due Diligence in M&A, Negotiation; Synergistic benefits and distribution of Synergy
gains.

Unit 3: Accounting for Mergers and Acquisitions (Indian Perspective)

Looking at the dynamics of an actual transaction, Examining the effects of the transaction,
Accounting for Amalgamation in the nature of Purchase, Accounting for Amalgamation in the
nature of Merger, Treatment of Reserve on Amalgamation, Amalgamation after balance sheet
date, Acquisition under Business Transfer Agreement (BTA), Accounting for Business
Combination as per Ind AS 103, Identifying a business combination, Acquisition Method,
Acquisition Date, Applications of Acquisition methods, Common Control Accounting as per Ind
AS 103, Accounting for Acquisition-related Transaction Costs, Acquisition of control through
the acquisition of Equity Shares, Acquisition of Group of Assets.

Unit 4: Accounting for Mergers and Acquisitions (International Perspective)

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Identification of the Acquirer, Determining the Acquisition Date, Recognising and Measuring
Identifiable Assets Acquired & Liabilities, Conditions for Recognition (IFRS 3 Paras 10-14),
Measurement Principle- Fair Values (IFRS 3 Para 18) subject to Exceptions (IFRS 3 Paras 22-
31A), Recognising and Measuring any Non-Controlling Interest (NCI), Identifying and
Measuring Consideration (IFRS 3 Para 37), Recognising and Measuring Goodwill or Gain from
a Bargain Purchase transaction, Controversies and Dilemma in Accounting for M&A,
Accounting for M&A, Features of Pooling Accounting, Criteria for Pooling of Interests,
Incentives to choose Pooling Over Purchase, Accounting for Valuation of Goodwill, IFRS-3 on
International Accounting Standards for M&A, Comparison between Indian GAAP and IFRS-3.

Unit 5: Laws and Regulations affecting M&A, Demerger and Reverse Merger
Tax Laws, The Companies Act, 2013, The Competition Act, 2002, SEBI Regulations and any
other laws and regulations affecting M&A, Substantial Acquisitions and Buyouts in listed and
unlisted space, Ethical Considerations in M&A; Conceptualization of Demerger; Tax Laws, The
Companies Act, 2013, SEBI Regulations and any other laws and regulations affecting Demerger;
Accounting Aspects of Demerger, Demerger vs. Reconstruction; Reverse Merger.

Practical Exercises:

The learners are required to:

1. analyse the annual reports of Companies before and after the merger to determine the
synergic effect.
2. collect information from business newspapers, periodicals, print and digital media for
analysing reasons for mergers, acquisitions and demergers.
3. discuss and analyse the Case Study on Cross Border mergers.
4. discuss and analyse the Case Study on Demergers.
5. discuss and analyse the Case Study of any successful Merger.
6. discuss and analyse the Case Study of any unsuccessful Merger.

Suggested Readings:

● DePamphillis, D.M. “Mergers, Acquisitions, and Other Restructuring Activities: An

Integrated Approach to Process, Tools, Cases and Solutions” Elsevier.
● Koller, T., Goedhart, M. & Wessels, D. “Valuation: Measuring and Managing the Value
of Companies” Mckinsey & Company.
● Pettit, B.S., & Ferris, K.R. “Valuation for Mergers & Acquisitions” FT Press.
● Reed, S.F., Lajoux, A., & Nesvold, H.P. “The Art of M&A: A Merger Acquisition Buyout
Guide” Mcgraw Hill.

Page 114 of 320

 ● Sherman, A.J. ―Mergers & Acquisitions from A to Z: Strategic and Practical Guidance for
Buyers and Sellers” Goodreads.
● Sudarsanam, S. “Creating Value from Mergers and Acquisitions: The Challenges”
Prentice-Hall.
● Zadeh, A.A., & Meeks, G. “Accounting for M&A: Uses and Abuses of Accounting in
Monitoring and Promoting Merger” Routledge.

Additional Resources:

● AS – 14 issued by the Institute of Chartered Accountants of India.

● Educational Material on Indian Accounting Standard (Ind AS) Business Combinations
issued by The Institute of Chartered Accountants of India.
● IFRS–3 issued by the International Accounting Standard Board.
● Ind AS 103 issued by the Ministry of Corporate Affairs, India.
● Study Material of the Institute of Cost Accountants of India for the ―Strategic Performance
Management and Business Valuation‖.
● Study Material of the Institute of Company Secretary of India for the Professional
Programme Course on ―Valuation and Business Modelling‖.

Note: Latest edition of the readings may be used.

Page 115 of 320

 Auditing

BC: DSE- 5.7

Objective: The course aims to provide knowledge of auditing concepts, principles, procedures,
and techniques in accordance with current legal requirements.

Learning Outcomes: After completion of the course, learners will be able to:
1. summarize the basic concepts of auditing and acquaint with latest developments in the area
of auditing;
2. describe the need of auditing and role of auditors;
3. demonstrates the principles, procedures and techniques of auditing;
4. interpret the contents of audit reports;
5. analyse the provisions of Companies Act, 2013 relating to auditor and auditing.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction 15 √ √

Unit 2: Internal Control and Audit 20 √ √

Procedures

Unit 3: Vouching and Verification 25 √ √

Unit 4: Company Auditors 25 √ √

Unit 5: Audit Report 15 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Meaning and objectives of auditing; nature and scope of auditing; basic principles and
techniques of auditing; Classification of audit; Audit in computerized environment.

Unit 2: Internal Control and Audit Procedures

Audit planning and documentation; audit evidence; audit sampling, internal check, internal
control, and internal audit.

Unit 3: Vouching and Verification

Vouching – Meaning and objectives; Procedure of Vouching; Vouching of Cash and Bank,
Purchase and Sales; Verification of Assets and Liabilities; Inventory Valuation.

Page 116 of 320

Unit 4: Company Auditors
Qualifications and disqualifications; appointment and rotation, removal, remuneration, rights,
duties and liabilities of Auditors.

Unit 5: Audit Report and Special Audit

Contents and types of audit report, Qualified and Unqualified report; National Financial
Reporting Authority. Special Audit: Banking and Insurance company; Forensic Audit.

Practical Exercises:
The learners are required to:
1. Critically analyse auditing-based case studies with the help of focussed group
discussions.
2. Examine the audit reports published by Indian companies.
3. Identify and verify any five-documentary evidences in connection with sales, purchases
of goods/machineries, payment of expenses and liabilities.
4. Prepare internal control questionnaire and internal control checklist for audit of an
organisation/business firm.
5. Examine the P& L Account and Balance Sheet of Listed Companies and identify gaps
for forensic audit.

Suggested Readings:
● Ainapure, V., & Ainapure, M. Auditing & Assurance. Delhi: PHI Learning.
● Garg, P. Auditing & Assurance. Delhi: Taxmann Publication.
● Kamal, G. Contemporary Auditing. Delhi: Tata Mcgraw Hill Publishing Company.
● Kumar, R., & Sharma, V. Auditing Principles and Practice. Delhi: PHI Learning.
● Roy(2019). Auditing & Assurance. Oxford University Press.
● Singh A. K., & Gupta, L. Auditing Theory and Practice. Galgotia Publishing.
● Tandon, B. N., Sudharsnam, S., & Sundharabahu, S. A Hand book on Practical Auditing.
New Delhi: S. Chand Publishing.

Note:
(i) Latest edition of the readings may be used.
(ii) Standard on Auditing and Statements on Auditing Practice issued by the ICAI shall be
referred wherever necessary.

Page 117 of 320

 Business Tax Procedures and Management

BC: DSE- 5.8

Objective:
The course aims to provide knowledge of provisions pertaining to income tax procedures with a
view to equip students with effective tax management skills.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the provisions of payment of tax in advance, deduction of tax at source and
computation of tax, interest and fee payable to / by government;
2. describe know about various Income Tax authorities and return of income;
3. understand the assessment procedures and filing of appeals;
4. interpret and learn the provisions dealing with penalties and prosecutions, and search,
seizure and survey; and
5. understand the concept of GAAR and conditions for levy of Securities Transaction Tax.

Course Content:
Unit wise C&K* A&A**
Units weightage of
marks (in %)

Unit 1: Advance Payment of Tax and 40% √ √

Collection and Recovery of Tax

Unit 2: Administration and Return of Income 10% √ √

Unit 3: Assessment and Appeals 20% √ √

Unit 4: Penalties and Prosecutions 20% √ √

Unit 5: GAAR, Securities Transaction Tax, 10% √ √

TAN and TIN

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Advance Payment of Tax and Collection and Recovery of Tax

Advance payment of Tax; Tax deduction/ collection at source: Provisions, documentation,
returns and Certificates; Interest payable by assessee/ Government; Collection and recovery of
Tax.

Unit 2: Administration and Return of Income

Income Tax authorities; Return of income.

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Unit 3: Assessment and Appeals
Assessment, re-assessment and rectification of mistakes; Appeals and revisions; Preparation and
filing of appeals with appellate authorities.

Unit 4: Penalties and Prosecutions

Penalties and Prosecutions; Provisions relating to undisclosed income/ investment; Search,
seizure and survey.
Unit 5: GAAR, Securities Transaction Tax, TAN and TIN
Transactions with persons located in notified jurisdictional area; General anti-avoidance rule
(GAAR); Tax clearance certificate; Securities transaction tax; TAN (Tax Deduction and
Collection Account Number); TIN (Tax Information Network).

Practical Exercises:
The learners are required to:
1. discuss relevant provisions of the Income-tax Act, 1961 from the official website of
Government of India;
2. refer the Finance Act to know about the amendments done in various provisions of the
Income-tax Act, 1961;
3. refer relevant notifications and circulars from the official website of Government of
India;
4. refer the information available in the heading ‗Tax Charts and Tables‘ on the official
website of Government of India; and
5. learn about various tax services available on the official website of Government of India.

Suggested Readings:
● Ahuja, Girish and Gupta, Ravi. Corporate Tax Planning. Commercial Law House, Delhi.
● Singhania, Vinod K. and Singhania, Monica. Corporate Tax planning & Business Tax
Procedures. Taxmann Publications Pvt. Ltd., New Delhi.
● Ahuja, Girish., and Gupta. Ravi. Systematic Approach to Income Tax. Bharat Law House.
Delhi.
● Bajpai. Om Shanker. Search. Seizure and Survey. Taxmann Publications Pvt. Ltd., New
Delhi.

Additional Sources
● Current Tax Reporter. Jodhpur.
● Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
● Corporate Professionals Today. Taxman. New Delhi.

Note: Latest edition of the readings may be used.

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 International Monetary and Financial Environment

BC: DSE- 5.9

Objective: The course aims to introduce learners to the international monetary and financial
environment. Learners are also expected to understand the basic features of the international
monetary system, foreign exchange market and exchange rate risk. In addition, the course creates
awareness about international financial markets and instruments

Learning Outcomes: After completion of the course, learners will be able to:

1. demonstrate an understanding of the international monetary system and balance of

payments
2. comprehend the importance of international finance in global context.
3. analyse the factors affecting exchange rates and the inter linkages among them.
4. summarize the evolution and spread of international financial markets and the
implications of globalized finance.
5. demonstrate how international financial market operates and the inherent foreign
exchange risk involved in it.
6. evaluate and compare different types of international financial instruments.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: International Monetary system 20 √ √

Unit 2: Foreign Exchange Markets and 20 √ √

Exchange Rate determination

Unit 3: Foreign Exchange Derivatives 25 √ √

Unit 4: Foreign Exchange Risk Management 15 √ √

Unit 5: International Financial Markets and 20 √ √

Instruments
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: International Monetary System

Overview of International Monetary System: evolution, Gold Standard, Bretton Woods system,
the floating exchange rate regime; types of exchange rate systems; international agencies
regulating and facilitating international financial flows: IMF, World Bank Group and its

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institutions, Bank for International Settlements, Balance of Payments (BOP): concept,
components of BOP, factors affecting BOP, BOP- equilibrium and disequilibrium.

Unit 2: Foreign Exchange Markets and Exchange Rate Determination

Foreign exchange markets: characteristics, functions, structure and participants; factors affecting
exchange rate: relative inflation rates, relative interest rates, relative income levels, government
controls, current account deficit, currency speculation and expectations, public debt, political
stability and economic performance. Government intervention and influence on exchange rates.
Theories of exchange rate determination: Purchasing Power Parity; Interest Rate Parity,
International Fisher effect

Unit 3: Foreign Exchange Derivatives

Spot market, spot rate quotations, bid-ask spreads, trading in spot markets, cross exchange rates;
trading in forward markets, long and short forward positions, forwards premium and discount;
arbitrage, hedging and speculation.

Unit 4: Foreign Exchange Risk Management

Types of foreign exchange risk: transaction exposure, translation exposure, economic exposure;
hedging against foreign exchange exposure; Forwards market, Futures market and Options
market; country risk analysis.

Unit 5: International Financial Markets and Instruments

Foreign Portfolio Investment: International bond and equity market, GDRs, ADRs, cross-listing
of shares; global registered shares; international financial instruments: Foreign bonds,
Eurobonds, Global Bonds, Floating rate bonds, Zero coupon Bonds; International Money
Markets.

Practical Exercises:
The learners are required to:

1. illustrate and explain the direction of India‘s foreign trade and investment flows through
an analysis of Balance of payments over a period of last five years.
2. do practical questions on working of foreign exchange quotations
3. conduct an inter-country comparison to understand the factors affecting exchange rates
under different exchange rate systems
4. explain through examples how companies use currency derivatives to minimise the risk.
5. examine the market conditions under which companies use foreign currency instruments
to raise funds

Suggested Readings:
● Cavusgil, S. T., Knight, G. & Riesenberger. International Business: Strategy, Management
and the New Realities. Pearson India.
● Daniels, J. D., Radenbaugh, L. H., Sullivan, D. P., & Salwan, P. (2016). International
Business. London: Pearson Education
● Eiteman, D. K., Stonehill, A. I. & Moffett, M. H. Multinational Business Finance. Pearson.

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● Krugman, P., Obestfeld, M. & Melitz, M. J. International Finance Theory and Policy.
Pearson.
● Levi, M. D. International Finance, Taylor and Francis Ltd.
● Madura, J. International Financial Management. Cengage Learning.
● Vij, M. International Financial Management. Excel Books.
● Note: Latest edition of the readings may be used.

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 Bhartiya Gyan Parampara (Indian Knowledge System)
BCH: DSE- 5.10
Objective: The course aims to familiarize the students with astonishing breadth and depth of the
Indian scientific and knowledge tradition.

Learning Outcomes: After completion of the course, learners will be able to:
1. apportion the experience of Gurukul system of education Indian culture
2. explain the concept of oneness (Ekatma Bhav).
3. use meditation on Panchkoshas and Chakras for enhancing productivity.
4. apply the management principles from the epics and compare with the policies and
schemes of Government of India.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Bhartiya Gyan Parampara (Indian 25 √ √

Knowledge System) – An Overview

Unit 2: Knowledge: Framework and Classification 25 √ √

Unit 3: : Health, Wellness and Psychology 25 √ √

Unit 4: Governance and Public Administration 25 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Bhartiya Gyan Parampara (Indian Knowledge System) – An Overview

Importance of Ancient Knowledge; Defining Indian Knowledge System; The Indian Knowledge
System Corpus- A Classification Framework; Some unique aspects of Indian Knowledge
System: Nuances of an Oral Tradition

Unit 2: Knowledge: Framework and Classification

Tarka: The Indian Art of Debate- The Knowledge Triangle; Prameya – A Vaisesikan Approach
to Physical Reality- Dravyas, Attributes, Action; Vaisesikan Worldview of ‗Existence‘;
Pramana; Samasya; Framework for establishing Valid Knowledge – Deductive/ Inductive Logic
Framework, Potential Fallacies in the Reasoning Process, Established Tenets in a Field of Study.

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Unit 3: Health, Wellness and Psychology
Impact of Yoga Way of life on Emotional Intelligence of Managers; Ayurveda- Definition of
Health; Tri- dosas – Relationship to Health; The Body- Mind- Intellect- Consciousness Complex;
Consciousness- The True Nature of an Individual; Five layered Consciousness of an Individual
(Panchkoshas); Chakra System (Energy centres).

Unit 4: Governance and Public Administration

Ramayana on Great Attributes, Dos, and Don‘ts of a King; Arthasastra- Governance and
Administration; Relevance of Arthasastra; Kautilyan State; Vidura- niti – Advice to a King- The
Amatya, Settlements and Land Use (Janapada), Fortified Capital city (Durga), Treasury and
State Economy (Kosa), Law & Order and Security (Danda), Foreign Policy and Allies (Mitra);
Public Administration- Perspectives from the Epics

Practical Exercises:
1. visit a Gurukul/ Ashram and have own experience (anubhooti) of Indian ancient
knowledge system.
2. muktchintan (brainstorming) on topics life worldview of existence.
3. practise of meditation on Panchkoshas and Chakras.
4. muktchintan (brainstorming) on the perspectives from the epics and the real life scenario
of their applicability in the policies and schemes of the Government of India like Foreign
policy, Defence policy, Innovation and Start up Policy, Global Initiatives like One Sun
One World One Grid: India‘s Initiative; Vaccine Diplomacy, International Yoga Day.

Suggested Readings:
 Mahadevan, B., Bhat, V. R., Pavana, N. (2022) Introduction to Indian Knowledge System
Concepts and Applications. PHI Learning
 Delpe (2005). Hidden dangers of meditation and yoga. Payal Books
 Patanjali Yog Sutra

Note: Learners are advised to use the latest edition of readings.

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 General Management

BC: GE- 5.1

Objective: The course aims to equip learners with essential management related knowledge and
skills and their applicability in real world.

Learning Outcomes: After completion of the course, learners will be able to:

1. understand the evolution of management and its significance

2. comprehend and analyse applicability of managerial functions
3. understand the role of decision-making in business
4. analyse the role of directing in management
5. understand the function of controlling and contemporary issues in management
Course Contents:

Unit wise weightage C&K* A&A**

Unit of marks (in %)

Unit 1: Introduction to Management 20% √ √

Unit 2: Functions of Management 15% √ √

Unit 3: Planning and Organizing 25% √ √

Unit 4: Directing and Staffing 20% √ √

Unit 5: Controlling and Contemporary Issues 20% √ √

in Management
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit 1: Introduction to Management

Principles of management - concept, nature and significance; Evolution of Management thought:

Classical (Fayol‘s principles of management; Taylor‘s scientific management), Neo-classical
(Hawthorne Experiments), Modern approach (Systems Approach; Contingency Approach).

Unit 2: Functions of Management

Management functions and their relationship- planning, organizing, staffing, directing and
controlling; Functional areas of management – an overview; Coordination - concept,
characteristics and importance.

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Unit 3: Planning and Organizing

Planning- meaning, strategic and operations planning; Decision-making- concept, importance

and bounded rationality; Organizing- division of labour & specialization; Organisational
structures; Factors affecting organisational design.

Unit 4: Directing and Staffing

Directing- concept and importance; Concept and theories of Motivation- Maslow‘s need
hierarchy, Herzber‘s two-factor theory, Theory X&Y; Leadership-meaning and importance;
Communication- meaning and importance; Staffing- concept, importance and process.

Unit 5: Controlling and Contemporary Issues in Management

Principles of Controlling, performing controlling function; Management challenges of the 21st
Century; Factors reshaping and redesigning management purpose, performance and reward
perceptions- internationalization; Digitalization; Entrepreneurship & innovation; Workplace
Diversity

Practical Exercises:
The learners are required to:
1. assess the applicability of managerial theories in today‘s corporate world.
2. discuss the interrelationship between various managerial functions
3. present a role play on bounded rationality or on any other aspect of decision-making
identify various motivation techniques used by organizations.
discuss the impact of emerging issues in management.
Suggested Readings:

● Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.

● Drucker, P. F. (1999). Management Challenges for the 21st Century. Harper Collins
Publishers Inc.
● Griffin. Management Principles and Application. Cengage.
● Gupta C.B. and Mathur S. Management Principles and Applications. Scholar Tech Press,
Delhi.
● Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. McGraw Hill Publications.
● Kumar, Pardeep. Management: Principles and Applications. JSR Publication House LP,
Delhi.
● Mahajan, J.P. and Mahajan Anupama. Management Principles and Applications. Vikas
Publications.
● Rao, V.S.P. Management Principles and Applications. Taxmann Publications.

Note: Latest edition of the readings may be used.

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 Communication in Management

BC: GE- 5.2

Objective: The course aims to train students to enhance written as well as oral communication in
management. This course will help students in understanding the principles and techniques of
communication. Also, to understand the use of electronic media for communication.

Learning Outcomes: After completion of the course, learners will be able to:
1. analysis basics of communication in management.
2. interpret need for effective listening.
3. understand basics of written and spoken communication.
4. demonstrate role of group discussion and interviews.
5. summarize business reports and proposals.
Course contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction to Communications 20% √ √

Unit 2: Listening 20% √ √

Unit 3: Spoken communication 20% √ √

Unit 4: Group Discussion 20% √ √

Unit 5: Meetings 20% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit 1: Introduction to Communications

Meaning and Objectives of Communication. Process of Communication. Forms of

communication: formal and informal; upward, downward, diagonal and lateral. Role of a
Manager. Barriers to effective Communication and Overcoming them. Effectiveness in
Managerial Communication. Make use of grapevine. Role of verbal and non-verbal
communication; interpretating non-verbal communication.

Unit 2: Listening

Meaning and objectives of Listening. Features of a good listener. Analysing poor listening.
Effective listening skills and barriers to effective listening.

Unit 3: Spoken communication

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Oral Presentation: Planning, structuring and delivering presentation. Handling queries.
Challenges and etiquettes associated with Telephonic, web-conferencing and Teleconferencing
communication.

Written communication: Principles and steps of effective writing. Seven Cs of Letter writing.
Business Letters: inquiries, placing orders, sales letters. Job applications and resumes. Memos.

Unit 4: Group Discussion

Nature, forms and classification of Groups. Role of managers in Group Discussions. Effective
Group Decision Making. Group Conflict.

Interviews: Interviewing, Nature and types of Interviewing Questions. Verbal and Non-Verbal
aspects of interviewing. Types of Interviews: structured and unstructured; group and depth.

Unit 5: Meetings

Planning and conducting meetings. Meeting Process. Ways to Effectively lead a meeting.
Evaluating meeting and drafting minutes of a meeting.

E-mail, Business Reports and Proposals: E-mail Etiquettes, smartness and presentation.
Business Reports and proposals: Writing and purpose.

Practical Exercises:
The learners are required to:
1. learn how to summarise annual reports of companies.
2. writing business proposals.
3. participate in Group discussions and mock interviews
4. smartly draft business emails.
Suggested Readings:

● Bell, Reginald & Martin, Jeanette (2014). Managerial Communication. Business Expert
Press.
● Lesikar, R.V. & Flatley, M.E. (2001). Basic Business Communication Skills for
Empowering the Internet Generation, Tata McGraw Hill Publishing Company Ltd. New
Delhi.
● Meyer C,Dev(2021). Communicating for Results,Oxford University Press
● Owen Hargie, David Dickson, Dennis Tourish (1999). Communication in Management.
Gower Publishing, Ltd.
● Ludlow, R. & Panton, F.(1992). The Essence of Effective Communications, Prentice Hall
of India Pvt. Ltd., New Delhi.
● Raman and Singh(2012). Business Communication. Oxford University Press
● R. C. Bhatia (2008), Business Communication, Ane Books Pvt Ltd, New Delhi.
● Scot, O., Contemporary Business Communication. Biztantra, New Delhi.

Note: Latest edition of the readings may be used.

Page 128 of 320

 Accounting for Everyone

BC: GE- 5.3

Objective: The course aims to help learners coming from non-commerce backgrounds acquire
basic knowledge of financial accounting and to impart preliminary skills for recording various
kinds of financial transactions and prepare financial statements.

Learning Outcomes: After completion of the course, learners will be able to -

1. understand and Analyse various terms used in accounting;
2. classify and record business transactions.
3. prepare accounts and calculate depreciation.
4. prepare profit and loss account and balance sheet for a sole proprietor;
5. determine profit and loss from incomplete records.

Course Contents:
Unit Unit wise C&
Weightage of K A&
Marks (in A
%)

Unit 1: Introduction to Accounting and Accounting Principles 15 √ √

Unit 2: Recording of transactions 20 √ √

Unit 3: Preparation of Accounts and Depreciation Accounting 25 √ √

Unit 4: Preparation of Financial Statement 25 √ √

Unit 5: Accounts from Incomplete Records 15 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Accounting and Accounting Principles

Accounting - Meaning, Importance, Need,objectives, advantages and limitations. Accounting as
an information system, user of accounting information, sources of accounting information.
Some Basic Accounting Terms –Transactions, Accounts, Assets, Liabilities, Capital, Drawings,
Expenditure and Expense, Income, Revenue, Gain, Profit, Surplus, Loss, Deficit.
Accounting Principles Basis of Accounting – Cash, Accrual and Hybrid. Difference between
Double Entry system and Single entry system (accounting for incomplete records).

Unit 2: Recording of transactions

Identification of transactions and events for recording, Classifications of accounts (Traditional) :
Personal Account, Real Account and Nominal Account, Classifications of accounts (Modern) :

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Assets, Liabilities, Capital , Income and expenses. Accounting Equation, Rules of debit and
credit. Basis of recording – vouchers., Journalising the transactions.

Unit 3: Preparation of Accounts and Depreciation Accounting

Preparation of Ledger, Cash Book including bank transactions and depreciation accounting:
concept, features, causes, methods (SLM and WDV), charging to assets account.

Unit 4: Preparation of Financial Statement

Trial Balance; Concept of Revenue and Capital expenditure; Preparation of Trading and Profit &
Loss Account and Balance Sheet for a sole proprietor with basic adjustments.

Unit 5: Accounts from Incomplete Records

Meaning, features, reasons and limitations of accounting from incomplete records. Determining
profit and loss using the Statement of affairs method.

Suggested Readings:

● Bhupinder, Lt. Principles of Financial Accounting, Cengage.

● Goyal, B. K., & Tiwari, H. N. Financial Accounting. Taxmann Publication, New Delhi.
● Gupta, R. L., & Radhaswamy, M. Financial Accounting. S. Chand Publishing, New
Delhi.
● Hatfield, L. Accounting Basics. Amazon Digital Services LLC.
● Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. Introduction to Financial
Accounting. Pearson Education, London.
● Jain, S. P., & Narang, K. L. Financial Accounting. Kalyani Publishers,New Delhi.
● Kumar, Alok. Financial Accounting, Singhal Publication.
● Lal, J., & Srivastava, S.. Financial Accounting Text & Problems. Himalaya Publishing
House, Mumbai.
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. Financial Accounting.
Vikas Publishing House Pvt. Ltd, New Delhi.

● Maheshwari, S. N., Maheshwari, S. K., Maheshwari, S.K. The Introduction of

Accountancy. Vikas Publishing House Pvt. Ltd.

● Monga, J. R. Financial Accounting: Concepts and Applications. Mayur Paperback , New

Delhi.

● Mukharji, A., & Hanif, M. Financial Accounting. Tata McGraw Hill Publishing Co. Ltd,
New Delhi.
● Mukherjee, S., & Mukherjee, A. K. Financial Accounting Oxford University Press, USA.
● Sah, R. K. Concept building approach to financial accounting, Cengage.
● Sehgal, D. Financial Accounting. Vikas Publishing House Pvt. Ltd, New Delhi.
● Siddiqui, S. A. Book Keeping & Accountancy. Laxmi Publications Pvt. Ltd, New Delhi.
● Tulsian, P. C. Financial Accounting.Tata McGraw Hill Publishing Co. Ltd, New Delhi.

Note: Latest edition of the readings may be used.

Page 130 of 320

 Finance for Everyone

BC: GE- 5.4

Objective: The course aims to offer an integrated approach to the understanding of concepts and
applications of financial planning.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the importance of financial literacy and the institutions providing financial
services.
2. describe and prepare financial plan, budget and manage personal finances.
3. interpret and open, avail and manage services offered by banks.
4. interpret and open, avail and manage services offered by post offices.
5. describe the Plan for life insurance and property insurance.
6. demonstrate and choose instruments for investment in shares.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction, Financial Planning and 20 √ √

Budgeting

Unit 2: Banking Services 20 √ √

Unit 3: Financial Services from India Post Office 20 √ √

Unit 4: Insurance Services 20 √ √

Unit 5: Stock Markets – Some Basic Concepts 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction, Financial Planning and Budgeting

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. 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

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national budget; Procedure for financial planning and preparing a budget; Budget surplus and
budget deficit, Avenues for savings from surplus, Sources for meeting the deficit.
Unit 2: Banking Services
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;
pan card, address proof, KYC norm; Various types of loans – education loan, consumer durable
loan, vehicle loan, housing loan, short term, medium term, long term, microfinance, bank
overdraft, cash credit, mortgage, reverse mortgage, hypothecation, pledge, Agricultural and
related interest rates offered by various nationalized banks; Cashless banking, e-banking, check
counterfeit currency; CIBIL, ATM, net banking, RTGS, NEFT, IMPS, electronic clearance
services (ECS), debit and credit card, app based payment system, bank draft and pay order;
banking complaints and ombudsman.

Unit 3: Financial Services from India Post Office

Post office savings schemes: savings bank, recurring deposit, term deposit, monthly income
scheme, kisan vikaspatra, NSC, PPF, senior citizen savings scheme, Sukanya samriddhi yojana ;
india post payments bank. money transfer: money order, e-money order. instant money order,
collaboration with the western union financial services; movidesh, international money transfer
service, money gram international money transfer, indian postal order.

Unit 4: Insurance Services

Life insurance policies: life insurance, term life insurance, endowment policies, pension policies,
ULIP, health insurance plans, comparison of policies offered by various life insurance
companies, comparison of policies offered by various health insurance companies. Property
insurance policies. Post office life insurance schemes: postal life insurance and rural postal life
insurance.

Unit 5: Stock Markets – Some Basic Concepts

Terms used in stock markets: SENSEX, NIFTY, primary markets, secondary markets, initial
public offering(IPO), follow-on public offering (FPO), offer for sale (OFS), block deal, equity
shares, preference shares, debentures, bonus shares, stock split, dividend, buyback, DEMAT
account, trading account, delivery instruction slip (DISlips),blue chips, defensive stocks, face
value, market value, market capitalisation, pre-opening session, trading session, opening price,
closing price, business days, bull, bear, bull market, bear market, risk, stop loss, derivatives, call
option, put option, hedge, holding period; Tax on short term capital gains and long-term capital
gains, Mutual Fund and its various schemes.

Practical Exercises:
The learners are required to:

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 1. 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
for availing of these services.
2. carry out the comparative analysis of different types of life insurance policies.
3. carry out the comparative analysis of different types of health insurance policies.
4. prepare personal and family budget for one/six/ twelve months on imaginary figures

Suggested Readings:

● Avadhani, V. A. ―Investment Management” Himalaya Publishing House Pvt. Ltd.,

Mumbai.
● Bhattacharya(2018). Indian Financial System.Oxford University Press.
● Chandra, P. ―Investment Game: How to Win‖ Tata McGraw Hill Education, New Delhi.
● Kothari, R. ―Financial Services in India-Concept and Application‖ Sage Publications India
Pvt. Ltd., New Delhi.
● Milling, B. E. ―The Basics of Finance: Financial Tools for Non-Financial Managers”
Universe Company, Indiana,
● Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. ―Financial Planning” Sage Publications
India Pvt. Ltd., New Delhi.
● Zokaityte, A. ―Financial Literacy Education” Palgrave Macmillan, London.

Note: Latest edition of the readings may be used.

Assessment Method:
● There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
● Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

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 Marketing for Beginners

BC: GE- 5.5

Objectives: The structure of this course is to provide basic understanding of concepts,

principles, tools and techniques of marketing and to provide knowledge about various
developments in the marketing scenario in India.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop the understanding about the basic concepts and philosophies of marketing.
2. demonstrate the dynamics of consumer behaviour and the basic product decisions.
3. analyse the process of value creation through marketing decisions involving product,
pricing and its distribution.
4. explain marketing decisions involving product promotion and to acquire knowledge
about the various developments in the marketing area.

Course Contents:
Unit wise
Unit Weightage of C&K A&A
Marks (in %)

Unit-1: Introduction to Marketing and Marketing Environment 20 √ √

Unit-2: Consumer Behaviour and Market Selection 20 √ √

Unit-3: Product Decisions and New Product Development 20 √ √

Unit-4: Pricing Decisions and Distribution Decisions 20 √ √

Unit-5: Promotion Decisions and Developments in Marketing 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1

Introduction to Marketing: Concept, Scope and Importance; Marketing Philosophies;

Marketing Mix for goods and services.

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Marketing Environment: Need for studying marketing environment; Micro environment-
company, suppliers, marketing intermediaries, customers, competitors, publics; Macro
environment- demographic, economic, natural technological, politico-legal and socio-cultural
factors.

Unit 2

Consumer Behaviour: Need for studying consumer behavior; Stages in consumer buying
decision process, Factors influencing consumer‘s buying decisions.

Market Selection: Market segmentation-concept and bases of segmenting consumer markets;

Market Targeting; Product Positioning- concept and bases.

Unit 3

Product Decisions: Concept and classification; Product mix; Branding; Packaging; Labeling;
Product support services; Product life cycle-concept and marketing strategies.

Unit 4

Pricing Decisions: Objectives; Factors affecting price of a product; Pricing strategies for new
products- penetration pricing and skimming pricing.

Distribution Decisions: Channels of Distribution: types and functions; Wholesaling and

retailing; factors affecting the channels of distribution; Distribution Logistics Decisions.

Unit 5

Promotion Decisions: Communication process; Importance of promotion; Promotion tools:

advertising, personal selling, sales promotion, public relations, publicity and direct marketing.

Developments in Marketing: Sustainable Marketing, Rural marketing, Social marketing,

Digital marketing – an overview.

Practical Exercises*:

1. scan the marketing environment of any product/ service on the basis of its demographic
and socio-cultural environment affecting it. Make a presentation on the basis of the
report.
2. study the impact of the factors affecting Consumer Behaviour of a company marketing
health products in the Indian market.
3. suggest the suitable bases for segmentation of a product, service, event, organization of
your choice.
4. identify 20 brand names of real-life products of your choice and justify as to why they are
good brand names.
5. identify 5 real-life products each that have been using penetration pricing and market-
skimming pricing.

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 6. analyse the rural marketing strategies of a business organization.

*Note: These are suggestive exercises.

Suggested Readings

● Baines Et AL(2021).Fundamentals of Marketing.Oxford University Press.

● Etzel, M. J., Walker, B. J., Stanton, W. J., Pandit, A. (2010). Marketing. Mc Graw Hill.
● Kapoor, N. Principles of Marketing, 2nd ed. PHI learning
● Kotler, P., Armstrong, G., Agnihotri, P. (2018). Principles of Marketing. Pearson
Education. Indian edition.
● Kotler, P., Chernev, A., Keller, K. L. (2022). Marketing Management. United Kingdom:
Pearson Education.
● Levy, M., Grewal, D. (2022). Marketing. United States: McGraw-Hill Education.
● Sharma, K., Aggarwal S. (2021). Principles of Marketing. Taxmann Publications.

Note: Latest edition of the readings may be used.

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 Ethics and Governance

BC: GE- 5.6

Objective: This course is designed keeping in view the dominant role that modern corporations
play in creating desirable economic, social and environmental outcomes for the society. As
corporate governance is intertwined with social responsibility, it requires a multi-disciplinary
approach to understand the associated issues and challenges. Therefore, the course outlines the
key theoretical and practical issues underpinning the study of both corporate governance (CG)
and corporate social responsibility (CSR) in an integrated fashion.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand and analyses the concepts, tools and theories of ethics and the issues in ethics.
2. recognize the essence of ethics in business.
3. develop decision-making skills with regard to ethical governance.
4. understand major aspects of corporate governance principles and various theories and
systems of corporate governance.
5. provide opportunities for reflection on the roles and responsibilities of directors towards
the shareholders and other stakeholders covering both theory and relevant practices.
6. recognise emerging issues and challenges in corporate governance.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in
%)

Unit 1: Introduction to Ethics 20% √ √

Unit 2: Business Ethics 20% √ √

Unit 3: Governance of Business Entities 20% √ √

Unit 4: Corporate Frauds 20% √ √

Unit 5: Recent Issues and Challenges of 20% √ √

Governance

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

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Unit 1: Introduction to Ethics
Concept of moral reasoning and ethics; Contributions of moral thinkers and philosophers to the
concepts of morality; Approaches to Moral reasoning; Essence of Ethics, Dimensions of Ethics;
Human Values; Ethical concerns and dilemmas

Unit 2: Business Ethics

Concept; Principles; Theories of Business Ethics; Ethical Organisations, Code of Ethics; Ethical
issues in business

Unit 3: Governance of Business Entities

The philosophical basis of governance; Corporate Governance- Meaning and significance;
Conceptual framework; Corporate governance systems across the world; Corporate governance
in India.

Unit 4: Corporate Frauds

Cases of corporate frauds and scams- Enron, Lehman Brothers; Satyam Computer Services; PNB
Heist; IL&FS Fraud, ABG Shipyards, Yes Bank; Governance issues and challenges

Unit 5: Recent Issues and Challenges of Governance

Insider Trading; Whistle Blowing; Shareholders Activism; Class Action suits; Gender Diversity
in Boards; Governance of Family entities; Governance of multi-national corporations.

Practical Exercises:
The learners are required to:
1. narrate the cases on ethics and values.
2. perform simulation exercises to present ethics and ethical dilemma.
3. discuss corporate governance concerns highlighted in print and virtual media.
4. organise brainstorming and discussion sessions on corporate frauds.
5. project on critical analysis of recent cases on whistle blowing/insider trading/class
action suits.

Suggested Readings:

● Crane & Matten (2020). Business Ethics.Oxford University Press.

● Monks, Robert A.G. and Minow, Nell, Corporate Governance, Wiley.
● Reddy, Nanda Kishore and Ajmera, Santosh, Ethics, Integrity and Aptitude, McGraw-
Hill Education.
● Sharma, J.P. Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd,
New Delhi.
● Tricker, Bob. Corporate Governance-Principles, Policies, and Practice (Indian
Edition). Oxford University Press, New Delhi.
● Weiss, Joseph W. Business Ethics, Berrett-Koehler Publishers.

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Additional Readings:

● Mallin, Christine A. Corporate Governance (Indian Edition), Oxford University

Press, New Delhi.
● Rani, Geeta D., and Mishra, R.K. Corporate Governance- Theory and Practice, Excel
Books, New Delhi.

Note: Latest edition of the readings may be used.

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 Fundamentals of International Business

BC: GE- 5.7

Objective: The course aims to impart the core body of knowledge in international business to the
students. The course would introduce students to international trading and investment
environment and also create awareness about emerging issues such as outsourcing and
sustainable development in the context of international business.

Learning Outcomes: After completion of the course, learners will be able to:

1. analyse the process of globalization and its impact on growth of international business.
2. evaluate the changing dynamics of the diverse international business environment.
3. analyse the theoretical dimensions of international trade as well as intervention measures
adopted.
4. analyse the significance of different forms of regional economic integration and the role
played by various international economic organisations.
5. evaluate the forms of foreign direct investment and analyse benefits and costs of FDI.
6. create awareness about emerging issues in international business such as outsourcing and
sustainable development.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction to International 15% √ √

Business

Unit 2: International Business Environment 25% √ √

Unit 3: International Trade 20% √ √

Unit 4: Regional Economic Integration and 20% √ √

International Economic Organisations

Unit 5: International Finance and 20% √ √

Contemporary Issues in IB
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

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Unit 1: Introduction to International Business
Globalization - concept, significance and impact on international business; international business
contrasted with domestic business; complexities of international business; internationalization
stages and orientations; modes of entry into international businesses.

Unit 2: International Business Environment

Role of political and legal systems in international business; cultural environment of
international business; implications of economic environment for international business.

Unit 3: International Trade

Theories of international trade – Theory of Absolute Advantage theory, Theory of Comparative
Advantage, Factory Proportions theory and Leontief paradox, Product Life Cycle theory, Theory
of National Competitive Advantage; Instruments of trade control.

Unit 4: Regional Economic Integration and International Economic Organisations

Forms of regional economic integration; Integration efforts amongst countries in Europe, North
America and Asia: EU, USMCA, and SAARC; Cost and benefits of regional economic
integration.
International Economic Organisations: WTO- functions, structure and scope; World Bank and
IMF

Unit 5: International finance and contemporary issues in IB

Types of FDI - Greenfield investment, Mergers & Acquisition, strategic alliances; benefits and
drawbacks of FDI
Overview of Exchange Rate systems
Contemporary issues in international business: Outsourcing and its potential for India;
international business and sustainable development.

Practical Exercises:
The learners are required to:

1. demonstrate through case studies the suitability of each mode of entry in international
business.
2. conduct a comparative analysis of countries which are different in terms of
political/legal/economic/cultural environment to understand the impact of these
dimensions on international business.
3. analyse data on trade of select countries to examine if trade patterns conform to different
trade theories.
4. conduct an in-depth study of a regional economic arrangement and evaluate its costs and
benefits by applying the theoretical knowledge gained during the course
5. make presentations on developments in contemporary issues affecting international
business such as sustainable development.

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Suggested Readings:
● Bennett, R. International Business, Delhi: Pearson
● Cavusgil, S. T., Knight, G. & Riesenberger. International Business: Strategy,
Management and the New Realities. Pearson India.
● Charles, W L Hill & Jain, A. K. International Business, New Delhi: Tata McGraw Hill.
● Chaturvedi, D.D., Jindal, D. & Kaur, R. International Business. Scholar Tech Press,
Delhi.
● Daniels, J. D., Radenbaugh, L. H. & Sullivan, D. P. International Business, Pearson
Education.
● Griffin, R. W & Pustay, M. W. International Business - A Managerial Perspective.
Prentice Hall.
● Joshi RM,(2009). International Business.Oxford University Press.
● Menipaz, E., Menipaz A. and Tripathi S.S. International Business : Theory and Practice.
New Delhi. Sage Publications India Pvt. Ltd.

Note: Latest edition of the readings may be used.

Additional Resources
● Economic Survey, various issues.
● RBI Report on Currency & Finance, various issues.
● World Investment Reports, UNCTAD
● Websites: RBI, IMF, WORLD BANK, WTO.
● WTO Annual reports

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 Project Management

BC: GE- 5.8

Objective: The course aims to enable the learners to evolve a suitable framework for the
preparation, appraisal, monitoring, and control of projects undertaken in an organisation.
Learning Outcomes: After completion of the course, learners will be able to:
1. explain the concept and attributes of projects, project management system, process and its
principles;
2. describe perform technical feasibility, marketing feasibility and commercial viability;
using NPV, and further to understand tax and legal aspects of a project;
3. demonstrate and develop schedule for a specific project and its appraisal using various
techniques;
4. describe and calculate project duration and assess project cost;
5. evaluate project management in terms of risk and performance.

Course contents:
Unit Unit wise Weightage C&K A&A
of Marks (in %)

Unit- 1: Introduction 10 √

Unit- 2: Project Preparation and Budgeting 25 √ √

Unit- 3: Project Scheduling and Appraisal 20 √ √

Unit- 4: Project Planning Techniques 25 √ √

Unit-5 : Project Risk and Performance 20 √

Assessment
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Concept and attributes of Project, Project Management Information System, Project Management
Process and Principles, Role of Project Manager, Relationship between Project Manager and
Line Manager, Project Stakeholder Analysis, Identification of Investment opportunities, Project
life cycle, Project Planning, Monitoring and Control of Investment Projects, Pre-Feasibility
study, Identify common sources of conflict within a project environment.

Unit 2: Project Preparation and Budgeting

Technical Feasibility, Marketing Feasibility, Financial Planning: Estimation of Costs and Funds
(including sources of funds), Loan Syndication for the Projects, Demand Analysis and

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Commercial Viability (brief introduction to NPV), Project budget, Collaboration Arrangements,
Tax considerations and legal aspects.

Unit 3: Project Scheduling and Appraisal

Decomposition of work into activities, determining activity-time duration. Business Criterion of
Growth, Liquidity and Profitability, Social Cost Benefit Analysis in Public and Private Sector,
Investment Criterion and Choice of techniques, Estimation of Shadow prices and Social discount
rate.

Unit 4: Project Planning Techniques

Determine project duration through critical path analysis using PERT & CPM techniques.
Resource allocations to activities. Cost and Time Management issues in Project Planning and
Management.

Unit 5: Project Risk and Performance Assessment

Project Risk Management- Identification, Analysis and Reduction, Project quality management,
Project Performance Measurement and Evaluation, Project Report, Project Closure and Audit.

Practical Exercises: The learners are required to:

1. identify the project running in the local area and list the activities required for project
completion;
2. develop time estimates for various activities;
3. identify the critical activities of the project using CPM technique;
4. find out the delays in the activities, if any, and their impact on cost and project completion.

Suggested Readings:

● Chandra. P. (2019). Projects: Planning, Analysis, Selection, Financing, Implementation

and Review. New Delhi: Tata McGraw Hill.
● Gido, J., & Clements, J. P. (2015). Project Management. New Delhi: Cengage Learning
Pvt. Ltd.
● Gray, C. F., Larson, E. W., & Desai, G. V. (2014). Project Management: The Managerial
Process. New Delhi: Tata McGraw Hill.
● Khatua, S. (2011). Project Management and Appraisal. Oxford: Oxford Press University.

Note: Latest edition of the readings may be used.

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 Computer Applications in Business

BC: GE- 5.9

Objective: This paper aims to impart computer knowledge that will enable them with the ability
to handle and analyse data for decision making and presenting it to the person concerned in the
form of presentations and/or reports in the fast-moving business world.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the various concepts and terminologies used in computing, computer networks
and the internet.
2. examine document creation for report making and communication.
3. create innovative and creative presentations.
4. analyse various computations using various functions in the area of accounting and
finance and represent the business data using suitable charts. S/He should also be able to
manipulate and analyse the business data for better understanding of the business
environment and decision making.
5. examine the spreadsheet knowledge acquired through this paper in solving real life
problems that help in decision making.

Course Contents:

Unit wise C&K* A&A**

weightage of
Unit marks (in %)

Unit 1: Introduction 25 √ √

Unit 2: Word Processing 20 √ √

Unit 3: Preparing presentation 10 √ √

Unit 4: Spreadsheet basics 20 √ √

Unit 5: Spreadsheet projects 25 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit1: Introduction

Computing: Concept of computing, Data and information; Computing Interfaces Graphical User
Interface (GUI), Command Line Interface (CLI), Touch Interface, Natural Language
Interface(NLI); data processing; applications of computers in business.

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Computer Networks: Meaning of computer network; objectives/ needs for networking;
Applications of networking; Basic Network Terminology; Types of Networks; Network
Topologies; Distributed Computing: Client Server Computing, Peer- to- peer Computing;
Wireless Networking; Securing Networks: firewall.

Basic Internet Terminology: I.P. Address, Modem, Bandwidth, Routers, Gateways, Internet
Service Provider (ISP), World Wide Web (www), Browsers, Search Engines, Proxy Server,
Intranet and Extranet; Basic Internet Services; Internet Protocols: TCP/IP, FTP, HTTP(s), Uses
of Internet to Society; Cyber Security: Cryptography, digital signature.

Unit 2: Word Processing

Introduction to word Processing, Word processing concepts, Use of Templates and styles,
Working with word document: Editing text, Find and replace text, Formatting, spell check,
Autocorrect, Auto-text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page
Formatting, Header and footer, page break, table of contents, Tables: Inserting, filling and
formatting a table; Inserting Pictures and Video; Mail Merge (including linking with spreadsheet
files as data source); Printing documents; Citations, references and Footnotes.

Unit 3: Preparing Presentations

Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts,
Symbols, hyperlinking, Media; Design; Transition; Animation; and Slideshow, exporting
presentations as pdf handouts and videos.

Unit 4: Spreadsheet basics

Spreadsheet concepts, Managing worksheets; Formatting, conditional formatting, Entering data,

Editing, and Printing and Protecting worksheets; Handling operators in formula, Project
involving multiple spreadsheets, Organizing Charts and graphs; Flash-fill; Working with
Multiple worksheets; controlling worksheet views, naming cells and cell ranges.

Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time, Lookup and
reference, Text functions and Error functions

Working with Data: Sort and filter; Consolidate; Tables; Pivot tables; What–if-analysis: Goal
seek, Data tables and Scenario manager.

Unit 5: Spreadsheet projects

Creating business spreadsheet: Loan repayment scheduling; forecasting: stock prices, costs &
revenues; Payroll statements; handling annuities and unequal cash flows; Frequency distribution
and its statistical parameters and break-even analysis.

Note:

1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred in the detailed course

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 above, is not available in that software, to that extent it will be deemed to have been
modified.

2. There shall be practical examination of 50 Marks (2 hours duration), theory exam of 25

marks (1 hour duration) and Internal Assessment of 25 marks (Class Test-10 Marks,
Work Book- 10 Marks and attendance- 5 marks).

3. There shall be 1 lecture period per class and 6 Practical Lab periods per batch to be
taught in Computer Laboratory.

Practical Exercises

The learners are required to do the practical exercises which include, but not limited to, the
following:

1. Analyze and compare the different mobile payment apps (at least 5) on the basis of
their pros and cons and prepare a report on the same in word document using table of
contents, bullets, numbering, citations, etc. Also prepare a presentation for the same.

2. Using mail merge utility of word processing for either sending letters or for creating
any other document like salary slip/ utility bills to be delivered to multiple recipients
using data from a business organization or of the peer students.

3. Identify a topic related to any business operation and prepare a PowerPoint

Presentation with all the above functions therein.

4. Prepare a Spreadsheet document with any hypothesized data and perform all the above
functions therein.

5. By taking secondary data from a company‘s income statement and balance sheet for
five to ten years, all the learners are required to conduct the Ratio Analysis and forecast
values for different items of these statements for next five to ten years.

6. Using logical, mathematical and statistical functions of spreadsheet, the learners

should be able to analyse the results of the class test using hypothesized data to determine
the students who passed or failed, assigning them ranks like first, second, third, etc.,
finding out number of absentees, counting no. of students scoring marks with distinction,
etc.

7. The learners should be able to prepare repayment schedule of the loans that they
borrow, prepare a payroll statement using spreadsheet functions listed above and analyse
different investment opportunities using financial functions.

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 8. By taking live data from the website of the Government of India, use Spreadsheet for
preparing frequency distribution, graphs, and calculate statistical measures like mean,
median, mode, standard deviation, Correlation etc.

Suggestive Readings:

● Jain, H. C. & Tiwari, H. N. ―Computer Applications in Business‖ Taxmann, Delhi.

● Joseph, P.T.,S.J. E-Commerce: An Indian Perspective, 6th ed. PHI Learning

● Madan, S. ―Computer Applications in Business‖ Scholar Tech Press, Delhi.
● Mathur, S. & Jain, P. ―Computer Applications in Business‖ Galgotia Publishing
Company
● Sharma, S.K. & Bansal, M. ―Computer Applications in Business‖ Taxmann, Delhi.
● Thareja R(2019). Fundamentals of Computers. Oxford University Press.
● Thareja R(2018). IT & Its Business Application.Oxford University Press
● Walkenbach, J. ―MS Excel 2016, Bible‖. John Wiley & Sons, USA.
● Winston, W. L. ―MS Excel 2013, Data Analysis & Business Modeling‖ Microsoft Press,
USA.

Additional Readings:

● Benninga, S. ―Financial Modeling‖ The MIT Press, USA.

Note: Latest edition of the readings may be used.

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 Bhartiya Gyan Parampara (Indian Knowledge System)
BC: GE- 5.10
Objective: The course aims to familiarize the students with astonishing breadth and depth of the
Indian scientific and knowledge tradition.

Learning Outcomes: After completion of the course, learners will be able to:
1. apportion the experience of Gurukul system of education Indian culture
2. explain the concept of oneness (Ekatma Bhav).
3. use meditation on Panchkoshas and Chakras for enhancing productivity.
4. apply the management principles from the epics and compare with the policies and
schemes of Government of India.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Bhartiya Gyan Parampara (Indian 25 √ √

Knowledge System) – An Overview

Unit 2: Knowledge: Framework and Classification 25 √ √

Unit 3: : Health, Wellness and Psychology 25 √ √

Unit 4: Governance and Public Administration 25 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Bhartiya Gyan Parampara (Indian Knowledge System) – An Overview

Importance of Ancient Knowledge; Defining Indian Knowledge System; The Indian Knowledge
System Corpus- A Classification Framework; Some unique aspects of Indian Knowledge
System: Nuances of an Oral Tradition

Unit 2: Knowledge: Framework and Classification

Tarka: The Indian Art of Debate- The Knowledge Triangle; Prameya – A Vaisesikan Approach
to Physical Reality- Dravyas, Attributes, Action; Vaisesikan Worldview of ‗Existence‘;
Pramana; Samasya; Framework for establishing Valid Knowledge – Deductive/ Inductive Logic
Framework, Potential Fallacies in the Reasoning Process, Established Tenets in a Field of Study.

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Unit 3: Health, Wellness and Psychology
Impact of Yoga Way of life on Emotional Intelligence of Managers; Ayurveda- Definition of
Health; Tri- dosas – Relationship to Health; The Body- Mind- Intellect- Consciousness Complex;
Consciousness- The True Nature of an Individual; Five layered Consciousness of an Individual
(Panchkoshas); Chakra System (Energy centres).

Unit 4: Governance and Public Administration

Ramayana on Great Attributes, Dos, and Don‘ts of a King; Arthasastra- Governance and
Administration; Relevance of Arthasastra; Kautilyan State; Vidura- niti – Advice to a King- The
Amatya, Settlements and Land Use (Janapada), Fortified Capital city (Durga), Treasury and
State Economy (Kosa), Law & Order and Security (Danda), Foreign Policy and Allies (Mitra);
Public Administration- Perspectives from the Epics

Practical Exercises:
5. visit a Gurukul/ Ashram and have own experience (anubhooti) of Indian ancient
knowledge system.
6. muktchintan (brainstorming) on topics life worldview of existence.
7. practise of meditation on Panchkoshas and Chakras.
8. muktchintan (brainstorming) on the perspectives from the epics and the real life scenario
of their applicability in the policies and schemes of the Government of India like Foreign
policy, Defence policy, Innovation and Start up Policy, Global Initiatives like One Sun
One World One Grid: India‘s Initiative; Vaccine Diplomacy, International Yoga Day.

Suggested Readings:
 Mahadevan, B., Bhat, V. R., Pavana, N. (2022) Introduction to Indian Knowledge System
Concepts and Applications. PHI Learning
 Delpe (2005). Hidden dangers of meditation and yoga. Payal Books
 Patanjali Yog Sutra

Note: Learners are advised to use the latest edition of readings.

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 Social Media Analytics

BC: SEC- 5.1

Objective: The course aims to equip the learners with the basic ideas and techniques underlying
the usage of social media & Analytics. The goal is to explain the concept of social media
analytics and demonstrate its applications using various software tools.

Learning Outcomes: After completion of the course, learners will be able to:
1. after completion of the course, learners will be able to
2. identify the applications of social media platforms.
3. analyse the fundamentals of social media analytics.
4. explain the basics of Python.
5. examine and process social media data.
6. analyse and visualize data more effectively.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Understanding social media: 15 √ √

meaning and significance

Unit 2: Fundamentals of Social Media 15 √ √

Analytics

Unit 3: Getting started with Python 20 √ √

Unit 4: Data Extraction & Preparation 20 √ √

Unit 5: Data Analysis 30 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Understanding social media: meaning and significance

Introduction to social media; characteristics of social media; relevance and applications of social
media platforms in business; types of social media; general social media terminologies and
concepts – Call to Action, Cost Per Click, Impressions, Conversion, Engagement Rate, Reach,
etc.; types of social media data.

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Unit 2: Fundamentals of Social Media Analytics

Meaning and purpose of social media analytics; social media monitoring; social media
intelligence; social media engagement; social media analytics vs traditional business analytics;
layers of social media analytics; types of social media analytics- Descriptive, Predictive, and
Prescriptive; social media analytics cycle; challenges of social media analytics.

Unit 3: Getting started with Python

Introduction to Python; installation of Python; Python environment- Anaconda, Pandas, Jupyter

notebook; interface of Python; Python keywords; execution modes; identifiers; variables; data
types; operators; expressions; type conversion; debugging; compilers.

Unit 4: Data Extraction & Preparation

Concept of APIs; types of APIs; advantages of social media APIs; data extraction from social
media platforms; exploring API‘s for social media platforms (Twitter, Facebook, YouTube, etc.);
noise in data; data pull; basic data cleaning techniques-data type and encoding, structure of data,
pre-processing and text normalization, duplicate removal; MongoDB.

Unit 5: Data analysis

Content analysis- keywords, hashtags, parts of speech; Sentiment analysis; Data visualisation;
Dashboard; Key Google Analytics metrics; Social reports.

Practical Exercises:
The learners are encouraged to:
1. identify and compare various social media platforms and their APIs.
2. analyse different social media engagement metrics used in various social media
platforms.
3. extract real-time data by selecting any social media platform(s).
4. clean the extracted data from any social media platform(s).
5. prepare a social media analytics report.

Suggested Readings:

● Anandarajan, M. & Nolan, C. H. T. (2019), Practical Text Analytics, Springer Nature

Switzerland.
● Berkman R. I.(2015). Find it Fast: Extracting Expert Information from Social Networks,
Big Data, Tweets, and More, Sixth Edition, CyberAge Books.
● Chatterjee, S., & Krystyanczuk, M. (2017). Python Social Media Analytics (1st ed.).
Packt Publishing.
● Clifton, B. (2012). Advanced web metrics with Google Analytics. John Wiley & Sons.
● Gowrishankar, S., & Veena, A. (2018). Introduction to Python Programming. CRC Press.

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 ● Khan, G. F. (2015). Seven layers of social media analytics: Mining business insights
from social media text, actions, networks, hyperlinks, apps, search engines, and location
data. CreateSpace Independent Publishing Platform.
● Kumar, S., & Qiu, L. (2022). Social Media Analytics and Practical Applications: The
Change to the Competition Landscape. CRC Press.

Note: Latest edition of the readings may be used.

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 Banking & Insurance

BC: SEC- 5.2

Objective: The course aims to impart knowledge about the basic principles of the banking and
insurance.

Learning Outcomes: After completion of this course, learners will be able to:
1. explain the meaning, scope and functions of Banking along with legal framework;
2. assess the operations of banking and its services;
3. evaluate the lending operations of banks and identify causes of NPA in banks;
4. explain the concept of insurance and its principles;
5. explain types of insurance and regulatory framework of insurance.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)

Unit-1: Banking Business 20 √

Unit- 2: Banking Operations 15 √

Unit- 3: Loans and Advances 20 √ √

Unit- 4: Insurance Business 20 √

Unit- 5: Life and Non-Life Insurance 25 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Banking Business

Definition and function of banks, need for banks; legal framework; structure, organisation and
working of banks, need for proper regulation and supervision; banker and customer relationship,
general and special types of customers. Types of Deposits: Types of banks in India; Role of
Foreign Banks in India; Advantages and Disadvantages of Foreign banks, Road Map for Foreign
Banks in India; India‘s approach to Banking Sector reforms; Achievements of financial sector
reforms and areas of concern, Credit Allocation Policies of Commercial banks, Credit Market
Reforms.

Unit 2: Banking Operations

Cheque: definition, features and types; Endorsement: meaning and essentials of a valid
endorsement, types of endorsement; Era of Internet Banking and its benefits, Mobile Banking,
Home banking, Virtual Banking, Electronic Clearing System (ECS), E-payments, Electronic
Fund Transfer (EFT), E-money, Unified Payment Interface (UPI), Safeguard for internet
banking, Critical comparison of traditional banking methods and e-banking; Balance Sheet of

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a Bank, special items of a Balance Sheet, off Balance Sheet Items; Anti-money Laundering
Guidelines. Basics of Negotiable Instruments.

Unit 3: Loans and Advances

Principles of sound lending, Types of loans and advances, Advances against various securities;
Securitization of Standard Assets and it's computation; Basel Accord: merits and weaknesses of
the Basel II, Basel III and Basel IV. Meaning of Non-performing assets, types of non-performing
assets, treatment in balance sheet of bank and provisioning requirements, Non-performing assets
in Indian Banking system- issues and resolution.

Unit 4: Insurance Business

Basic concept of Risk-kinds of Business Risks; Insurance Business: concept, characteristics,
functions; Fundamental principles- Indemnity, Insurable Interest, Utmost Good faith, Proximate
Cause, Contribution, Subrogation. Reinsurance and Coinsurance: features, objectives, methods;
Bancassurance: features and merits.

Unit 5: Life and Non-Life Insurance

Types of Insurance, Life and Non-Life: Features, needs, policies of different types of Insurance,
Control of Malpractices and Mis-Selling, Negligence, Loss Assessment and Loss control,
Computation of Insurance Premium, Dematerialization of Insurance Policies; Claims and
Settlement Procedure; Regulatory Framework of Insurance: IRDA Act 1999; Objectives of
IRDA, Composition of IRDA, Duties, Powers and Functions of IRDA; Role of IRDA:
Delegation of Powers, establishment of Insurance Advisory Committee, Power to make
Regulations.

Practical Exercises:
The learners are required to:
1. Describe the procedure of opening a bank account-current A/C, savings A/C, recurring A/C,
and fixed deposit A/C on the basis of your experience.
2. Practice online account opening, E-banking operations, and UPI transfers.
3. Analyse the Balance sheet of a bank with respect to loans and advances and to identify the
stressful assets.
4. Prepare the documents of a hypothetical insurance claim.
5. Make a comparative analysis of the claim settlement procedure of select insurance
companies and assess their efficiency.

Suggested Readings:

● Agarwal, O. P. (2011). Banking and Insurance. New Delhi: Himalaya Publishing.

● Black, K. J., & Skipper, H. J. (2000). Life and Health Insurance. London: Pearson
Education.
● Chaturvedi, D.D., Mittal, A & Chaturvedi, S. Banking and Insurance. Scholar Tech Press, Delhi.
● Gupta, P. K. (2011). Insurance and Risk Management. New Delhi: Himalaya Publishing.

Page 155 of 320

 ● Mishra, M. N., & Mishra, S. B. (2007). Insurance Principles and Practice. New Delhi: S.
Chand Publishing.
● Sethi, J. & Bhatia, N. Elements of Banking and Insurance, 2nd ed. PHI Learning
● Suneja, H.R. Practical and Law of Banking. Himalaya Publishing House.
● Vaughan, E. J., & Vaughan, T. M. (2013). Fundamentals of Risk and Insurance. New
Jersey: Wiley.

Note: Latest edition of the readings may be used.

Page 156 of 320

 Personal Selling

BC: SEC- 5.3

Objective: The course aims to familiarize the students with the concept and process of personal
selling

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the theoretical and practical aspect of personal selling.
2. demonstrate the sales presentations.
3. develop and execute the selling skills in different situations.
4. build the ability and confidence to face customer grievances and objections.
Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction to Personal Selling 25% √ √

Unit 2: Buying motives and theories of selling 25% √ √

Unit 3: Selling Process and Sales Report 35% √ √

Unit 4: Career in Personal Selling 15% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Personal selling

Concept and Nature of personal selling: Importance of personal selling; Role of personal selling
in marketing; Types of selling situations; Ethical aspect of selling

Unit 2: Buying Motives and Theories of Selling

Concept of motivation; Dynamic nature of motivation; Buying motives and their uses in personal
selling. AIDAS model of selling; Traditional and Modern sales approach

Unit 3: Selling Process and Sales Report

Prospecting and qualifying; Pre-approach; Approach; Presentation and Demonstration;

Handling objections- Acknowledging the objections, types of objections, overcoming objections.
Closing the sales and follow ups
Sales Reports – Meaning and significance of Sales report.

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Unit 4: Career in Selling

Characteristics of salesperson; Types of sales persons; Career opportunities in selling; Measures

for making selling an attractive career.

Practical Exercises:
The learners are required to:
1. role play (as a sale personal and as a consumer)
2. sales presentation – Manual Presentation, Demonstration,
3. mock sessions: Objection handling, query handling, complaints handling etc
4. sales report preparation
5. group task- problem solving, cross selling the product, praising the criticism

Suggested Readings:

● Gupta C. B. (2020) Personal selling and salesmanship. (3 rd ed.) Scholar tech

press
● Kapoor, N. Advertising and personal selling. Pinnacle learning.
● Kotler, P. & Keller, K.L.(2021). A framework for marketing management. (6 th
ed.) Pearson
● Marks, Ronald B. (2004). Personal selling: A relationship approach. (6 th ed)
Pearson Education/Prentice Hall
● Weitz, Barton A., Pederson, Carlton A. & Wright, Milburn D. (1987) Selling:
Principles and methods. McGraw-Hill.

Note: Latest edition of the readings may be used.

Note*

The specific emphasis for syllabus execution inside the class shall be as per guidelines prescribed
by the 'syllabus execution committee' of department of commerce, from time to time, that shall
not be more than 2-years' old.

Special emphasis shall be on developing skills and hands-on experience in specific business and
economic circumstances.

Syllabus shall be carried with latest editions of reference materials interspersed with live/ real-
life examples.

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 EXIM Procedures and Documentation

BC: SEC- 5.4

Objective: The course aims to acquaint students with the documentation and procedures in trade
from planning to execution stage.

Learning Outcomes: After completion of the course, learners will be able to:

1. assess how to plan and set up international business.

2. analyse the importance of documentation in export compliance management.
3. carry out routine operations such as drafting an export sale contract, deciding price list,
selection of method of payment, etc.
4. describe documentation and procedures from planning to execution stage.
5. develop skills for application of delivery terms in international transactions to minimise
potential losses.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Trade, Procedures and 20 √ √

Documentation: An Overview

Unit 2: Foreign Exchange Regulations and 20 √ √

Pricing

Unit 3: Offshore Contracts 20 √ √

Unit 4: Export Documentation 20 √ √

Unit 5: Freight Forwarding and Custom 20 √ √

Clearance Procedures
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Trade, Procedures and Documentation: An Overview

Overview, institutional framework and major participants in foreign trade; foreign trade policy of
India; procedure for setting up export-import business; procedure for obtaining Importer-
Exporter Code (IEC) number; Registration-cum-Membership Certificate (RCMC) and setting up
a unit in Special Economic Zone (SEZ).

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Unit 2: Foreign Exchange Regulations and Pricing
Setting up export-import business; FEMA guidelines relating to export-import business; INCO
terms: Meaning, rationale, contents and impact on pricing; Export pricing: Introduction, methods
of export pricing, factors affecting export pricing and construction of export price list.

Unit 3: Offshore Contracts

Types of export contracts: export sales contract (ESC)-basics and essential elements and typical
terms/conditions incorporated in an ESC; setting up an export sale contract/export order; clean
payments, documentary collections and counter trade transactions.

Unit 4: Export Documentation

Export documents-meaning, importance and classification; financial or payment documents-
meaning, purpose, functions, types; regulatory aspects and application of URC and UCP;
Commercial documents - Meaning, purpose, functions, types; Transport documents; Risk
covering and Insurance documents.

Unit 5: Freight Forwarding and Custom Clearance Procedures

Freight forwarders - role, functions and organisational set-up; procedure and documentation
relating to custom clearance of import and export cargo; Export finance - Pre-shipment and post-
shipment finance, meaning, schemes and procedure; role of financial institutions in export
finance; export factoring.

Practical Exercises:
The learners are required to:

1. visit the website of Directorate General of Foreign Trade and learn how to get IEC
2. visit www.sezindia.nic.in and prepare a Project Report on SEZs.
3. prepare a report on INCOTERMS 2020
4. visit an Export House and prepare a report on procedures and documentation required.

Suggested Readings:

● Export Import Policy and Handbook of Procedures, Ministry of Commerce, Govt. of India
● Gopal, R. Export Import Procedures, Documentation and Logistics. New Age International
Publishers, New Delhi.
● Government of India, Handbook of Import - Export Procedures.
● ICC Publications on UCPDC and URC

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 ● Jain, Khushpat, S. Export Import Procedures and Documentation. (4th Edition 2007) by,
Himalaya Publication, New Delhi.
● Jeevanandam, C. International trade policy, practices, procedures and documentation
Sulthan & Chand Publication, New Delhi.
● Kumar, A. Export and Import Management. Excel Publication, New Delhi.
● Mahajan. M. L. A Guide on Export Policy Procedure and Documentation. Snow white
Publications, Mumbai.
● M. D. Jitendra. Export Procedures and Documentation, Rajat Publications.
● Pervin Wadia, Export Markets and Foreign Trade Management, Manishka Publications.

Note: Latest edition of the readings may be used.

Important websites:
www.commin.nic.in
www.finmin.nic.in
www.rbi.org.in
www.intracen.org
www.dgft.gov.in
commerce.gov.in

Page 161 of 320

SEMESTER- VI

Page 162 of 320

 Business Analytics

BC: DSC- 6.1

Objective: This course aims to introduce the learners to business intelligence and analytics
which includes describing business data, analysing the data using various statistical tools for
creating predictive models and making inferences for solving business problems and for
providing assistance in business decision making.

Learning Outcomes: After completion of the course, the learners will be able to:
1. describe skills for computation and aggregation of data using spreadsheet.
2. explain data with the help of pivot tables and pivot charts.
3. analyse data using R Packages and interpret the results.
4. identify Linear Regression Models using spreadsheet & R and interpret the results.
5. examine textual data analysis using R.

Course Contents:
Unit Unit wise C&K* A&A**
Weightage
of
Marks (in
%)

Unit 1: Introduction 10 √ √

Unit 2: Data Preparation, Summarisation and Visualisation 20 √ √

using spreadsheet

Unit 3: Getting started with R 20 √ √

Unit 4: Descriptive Statistics Using R 20 √ √

Unit 5: Predictive and Textual Analytics 30 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Data and Data Science; Data analytics and data analysis, Classification of Analytics, Application
of analytics in business; Big Data and its characteristics, Applications of Big data. Challenges in
data analytics.

Unit 2: Data Preparation, Summarisation and Visualisation using spreadsheet

Data Preparation and Cleaning, Sort and filter, Conditional formatting, Text to Column,
Removing Duplicates, Data Validation, identifying outliers in the data, covariance and

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correlation matrix, Finding the missing value from data; Summarisation; Visualisation: scatter
plots, line charts, histogram, etc., Pivot Tables, pivot charts and interactive dashboards.
Unit 3: Getting started with R
Introduction to R, Advantages of R, Installation of R Packages, Importing data from spreadsheet
files, Commands and Syntax, Packages and Libraries, Data Structures in R - Vectors, Matrices,
Arrays, Lists, Factors, Data Frames and Exporting Data.

Unit 4: Descriptive Statistics Using R

Data visualisation using charts: histograms, bar charts, box plots, line graphs, scatter plots. etc.;
Data description: Measure of Central Tendency, Measure of Dispersion, Relationship between
variables: Covariance, Correlation and coefficient of determination.

Unit 5: Predictive and Textual Analytics

Simple Linear Regression models; Confidence & Prediction intervals; Multiple Linear
Regression; Interpretation of Regression Coefficients; heteroscedasticity; multi-collinearity.
Basics of textual data analysis, significance, application, and challenges. Introduction to Textual
Analysis using R. Methods and Techniques of textual analysis: Text Mining, Categorization and
Sentiment Analysis.

Note:
3. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred to in the detailed course
above, is not available in that software, to that extent it will be deemed to have been
modified.
4. There shall be a practical examination of 50 Marks (2 hours duration (External)), a theory
exam of 25 marks (1-hour duration) and an Internal Assessment of 25 marks (Class Test-
10 Marks, Workbook- 10 Marks and attendance- 5 marks).
5. There shall be 1 lecture period per class and 6 Practical Lab periods per batch per week to
be taught in Computer Laboratory.

Practical Exercises:

The learners are required to

1. Showcase their understanding of the basics of Spreadsheet: Organizing data with Spreadsheet
– Performing simple computations and aggregations using Spreadsheet - Working with Summing
and other Reporting functions in Spreadsheet - Working with pivot tables and charts - Using
Spreadsheet for Data Analytics: Power Query - Power Pivot - Power view - Power Map -
Building tips – Display tips - Keyboard shortcuts – Mouse shortcuts - Standardized layouts -
Understanding table-based and spreadsheet-based layouts.

2. Showcase their understanding of data cleansing techniques using External Data – Searching
and Combining Data with Power Query: Getting started with Power Query - Know the
Environment tabs and toolbars - Access new or existing reports - Importing and combining data
from databases, web, files - Splitting and aggregating data - Discovering and Analyzing Data
with Power Pivot: Database concepts - Loading Data into Power Pivot - Using Power Query and

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Power map add-ins - Designing Pivot Table reports - Filtering data – Creating Custom functions
and formulas - Formatting Pivot Tables - Managing Power Pivot Data - Setting Connection
properties - Managing Data sources - Configuring Pivot Table Options, Preparation of
Histograms - Pareto charts – Boxplots - Treemap and Sunburst charts.

3. Create Linear Regression Models using Spreadsheet; Interpretation of results. Applying tests
for heteroscedasticity and multi-collinearity.

4. Read datasets into R - Export data from R - Manipulate and Process Data in R - Use functions
and packages in R - Demonstrate with a Case Study to perform basic analytics using R.

5. Use R for analysing textual data; Data loading into Python; Pre-processing and Text Clean up;
Generating a TF-IDF (Term Frequency Inverse Document Frequency) Matrix; Data Clustering;
Visualization & Reporting.

Suggested Readings:
● Alexander, M., Decker, J., & Wehbe, B. (2014). Microsoft Business Intelligence Tools
for Spreadsheet analysis. New Jersey: Wiley.
● Kumar, D. U. (2017). Business Analytics: The Science of Data Driven Decision Making.
New Jersey: Wiley.
● McKee, A. (2003). Textual Analysis: A Beginner's Guide. London: Sage Publication.
● Motwani, B. (2019). Data Analytics with R. New Jersey: Wiley.
● North, M. (2012). Data Mining for the masses. Athens, Georgia: Global Text Project.
● Paul, T. (2011). R Cook book. New York: O Reilly Media.
● Provost, F., & Fawcett, T. (2013). Data Science for Business. New York: O'Reilly Media.
● Rao, P. H. Business Analytics—An Application Focus PHI Learning
● Ohri, A (2012). R for Business Analytics, Springer.

Note: Latest edition of the readings may be used.

Page 165 of 320

 Corporate Governance

BC: DSC- 6.2

Objective: The course aims to develop critical thinking ability and provide knowledge of
corporate governance, its procedures, techniques in accordance with current legal requirements
and professional standards.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the concept and significance of corporate governance in a business setup and
2. analyse the role of board of directors.
3. explain important dimensions in corporate governance.
4. analyse global corporate failures, understand International Codes and its implications.
5. comprehend corporate governance regulatory framework in India.
6. assess and analyse the problems of corporate governance in Indian Inc.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Conceptual Framework of Corporate 20% √ √

Governance

Unit 2: Recent Issues and Challenges of Corporate 20% √ √

Governance

Unit 3: Global Corporate Failures and International 20% √ √

Codes

Unit 4: Corporate Governance Regulatory Framework in 20% √ √

India

Unit 5: Corporate Failures and Scams in India 20% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Conceptual Framework of Corporate Governance

Corporate Governance: Meaning, significance and principles; Management and corporate
governance; Theories of Corporate Governance: Agency Theory, Stewardship theory,
Stakeholder Theory, Resource Dependency Theory, Managerial Hegemony Theory; Models of
Corporate Governance.

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Unit 2: Recent Issues and Challenges of Corporate Governance
Board structure and Directors; Role of Board; Board Committees and their functions; Insider
Trading; Whistle Blowing; Shareholders Activism; Role of institutional investors; Class Action
suits. CSR and Corporate Governance.

Unit 3: Global Corporate Failures and International Codes

BCCI (UK), Maxwell (UK), Enron (USA), World.Com (USA), Vivendi (France), Lehman
Brothers; Sir Adrian Cadbury Committee 1992, SOX 2002, OECD Principles of Corporate
Governance.

Unit 4: Corporate Governance Regulatory Framework in India

Regulatory framework in India: Kumar Mangalam Birla (1999), NR Narayana Murthy
Committee (2005), Relevant provisions of Companies Act, 2013, SEBI: Listing Obligations and
Disclosure Requirements Regulations (LODR), 2015 and Uday Kotak Committee (2017).

Unit 5: Corporate Failures and Scams in India

Satyam Computer Services Ltd, Kingfisher Airlines, PNB Heist, IL&FS Group Crisis; ICICI
Bank, Yes Bank; Common Governance Problems in various corporate failures in India and
abroad.

Practical Exercises:
The learners are required to:
1. identify and analyse corporate governance models followed by companies incorporated in
India and abroad.
2. analyse Board composition and Board committees of different companies; Analyse cases on
the topic of Whistle blowing/ Shareholder activism/ Insider trading.
3. critically analyse global corporate governance failure and identify corporate governance
issues therein.
4. identify corporate governance issues and concerns raised in context of Indian companies and
their implications (from published sources newspapers or websites).
5. critically analyse major corporate governance failure to suggest common governance
problems in Indian context.

Suggested Readings:

● Das, S.C. Corporate Governance in India: An Evaluation, 5th ed. PHI Learning
● Goel, Sandeep, Corporate Governance: Principles and Practice, Mc Graw Hill.
● Sharma, J.P, Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New
Delhi.
● Tricker, Bob, Corporate Governance-Principles, Policies, and Practice (Indian Edition).
Oxford University Press, New Delhi.

Page 167 of 320

Additional Resources:

● Mallin, Christine A, Corporate Governance (Indian Edition), Oxford University Press,

New Delhi.
● Rani, Geeta D., and Mishra, R.K. Corporate Governance- Theory and Practice, Excel
Books, New Delhi.

Note: Latest edition of the readings may be used.

Page 168 of 320

 Goods & Services Tax (Gst) and Customs Law

BC: DSC- 6.3

Objective: The course aims to impart knowledge of principles and provisions of GST and
Customs Law, the important legislation dealing with indirect tax system in India; and to enable
the students to apply the same practically.

Learning Outcomes:
After completion of the course, learners will be able to:
1. understand the rationale of Goods and Services Tax (GST), constitutional amendment
carried out to install GST in India and comprehend the composition and working of GST
council;
2. interpret the meaning of supply under GST law, differentiate between intra-state and
inter-state supply, provisions related to place of supply, time of supply and compute the
value of supply;
3. understand the utilization of input tax credit and the provisions of reverse charge
mechanism;
4. understand various returns under GST and payment of taxes; and
5. understand concepts of Customs Act, various custom duties and computation of the
assessable value for charging customs duty.

Course Content:
Unit wise C&K* A&A**
Units weightage of
marks (in %)

Unit 1: Structure, Registration and 20% √ √

Exemptions

Unit 2: Levy and Collection of GST 35% √ √

Unit 3: Input Tax Credit and Reverse 20% √ √

Charge Mechanism

Unit 4: Tax invoice, Returns and Payment 15% √ √

of Tax

Unit 5: Customs Law 10% √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Page 169 of 320

Unit 1: Structure, Registration and Exemptions

Constitutional framework of indirect taxes before GST; Rationale for GST; Structure of GST
(SGST, CGST, UTGST & IGST); GST Council; GST Network; State compensation mechanism;

Registration; Exemptions from GST.

Unit 2: Levy and Collection of GST

Scope of ‗Supply‘; Nature of supply: Inter-State, Intra-State; Classification of goods and

services;

Composite and Mixed supplies; Composition levy scheme; Place of supply; Time of supply;
Value of supply.

Unit 3: Input Tax Credit and Reverse Charge Mechanism

Eligible and ineligible input tax credit; Apportionments of credit and blocked credits; Tax credit
in respect of capital goods; Availability of tax credit in special circumstances; Reverse Charge
Mechanism.

Unit 4: Tax invoice, Returns and Payment of Tax

Tax Invoice, Credit and debit notes, and e-Way bills; Returns; Payment of taxes; Taxability of e-
Commerce.

Unit 5: Customs Law

Basic concepts, Territorial waters and High seas; Types of custom duties; Valuation.

Note: In case of any subsequent notifications/amendments regarding GST or customs law by the
government, the syllabus would be updated accordingly.

Practical Exercises:

The learners are required to:

1. discuss relevant provisions of the CGST Act, IGST Act, GST (Compensation to States)
Act and Constitution (One Hundred and First Amendment) Act from the official website
of Government of India;
2. refer relevant notifications and circulars from the official website of Government of
India;
3. refer various offline utilities available on the official website of the Government of India;

Page 170 of 320

 4. read the minutes of the GST council on the official website of the Government of India;
and
5. gather information available under the heading ‗Popular help topics‘ on the official
website of the Government of India.

Suggested Readings:

● Ahuja, Girish and Gupta, Ravi, GST & Customs Law. Flair Publications Pvt. Ltd.,
Delhi.
● Babbar, Sonal, Kaur, Rasleen and Khurana, Kritika. Goods and Service Tax (GST)
and Customs Law. Scholar Tech Press, New Delhi.
● Bansal, K. M., GST & Customs Law. Taxmann Publication, Delhi.
● Gupta, S.S. GST- How to meet your obligations, Taxmann Publications.
● Mittal, Naveen, Goods & Services Tax and Customs Law. Cengage Learning India
Pvt. Ltd., Delhi.
● Sahi, Shilpi. Concept Building Approach to Goods & Service Tax, & Customs Laws.
Cengage.
● Singhania, V. K, GST & Customs Law. Taxmann Publication, Delhi.

Additional Resources:
● Gupta, S.S., Vastu and Sevakar, Taxmann Publications, 2017.
● Sisodia Pushpendra, GST Law, Bharat Law House.
● The Constitution (One hundred and First Amendment) Act, 2016
● The Central Goods and Services Tax Act, 2017
● The Integrated Goods and Services Tax Act, 2017
● The Union Territory Goods and Services Tax Act, 2017
● The Goods and Services Tax (Compensation to States) Act, 2017
● Vastu and Sevakar Vidhan, by Government of India.

Note: Latest edition of the readings may be used.

Page 171 of 320

 Human Resource Development

BC: DSE- 6.1

Objective: The course aims to make students understand the various aspects of human resource
development and its contribution in the organization.

Learning Outcomes: After completion of the course, learners will be able to:
1. implementing experiential sessions.
2. analyse the role of HRD strategies in organisations
3. apply and evaluate a learning process starting with training needs, analysis, assessment
and evaluation process
4. explore the role of training needs of employees
5. evaluate the training methods used in industry

Course contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction 15 √

Unit 2: Strategic Perspectives in HRD 25 √ √

Unit 3: Learning Technology for HRD 20 √ √

Unit 4: Human Resource Training and 20 √ √

Development

Unit 5: Training Methods 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction

Human Resource Development (HRD)- concept, components, evolution, need and significance,
difference between human resource management and human resource development, Role of HR
manager, Contemporary issues in HRD.

Page 172 of 320

Unit 2: Strategic Perspectives in HRD

Concept of Strategic HRD, HRD Interventions-Performance Appraisal, Potential Appraisal,

Performance Coaching and Feedback, Career Planning, Training, Systems Development,
Rewards, Employee Welfare and Work-Life Balance.

Unit 3: Instructional Technology for HRD

Learning and HRD, Models and Curriculum, Principles of Learning, Individual and Group
Learning, Assessment Centre, Transactional Analysis, Behaviour Modeling and Self- Directed
Learning, Evaluating the HRD.

Unit 4: Human Resource Training and Development (T&D)

Concept and Importance, Assessing Training Needs, Designing and Evaluating Training &
Development Programmes, Role, Responsibilities and Challenges to Training Managers.

Unit 5: Training Methods

Training with in Industry: On the Job & Off the Job Training, Management Development:
Lecture Method, Role Play, In-basket Exercise, Simulation, Vestibule Training, Management
Games, Case Study, Programmed Instruction, Sensitivity Training.

Practical Exercises:

The learners are required to:

1. engage themselves in trainer competencies through developing and implementing
experiential sessions
2. list the various rewards and employee welfare schemes
3. assess the ways of self-directed learning
4. design and evaluate training and development programs.
5. analyse the case studies to understand various training methods.

Suggested Readings:

● Mehta, M. C. & Kar. D. (2020).Human Resource Development. Bharti Publications.

● Bhattacharya, D.K. (2016). Human Resource Management. Himalaya Publishing House.
● Durai, P. (2016). Human Resource Management (2nd ed.). New Delhi: Pearson
Education.
● Mondy, A., Wayne and Martocchio, J. J. (2016). Human Resource Management (14th
Ed.). Pearson Education Publications.
● Rao, T.V: Human Resource Development, Sage Publications, New Delhi.
● ILO, Teaching and Training Methods for Management Development Hand Book,
McGraw-Hill, New York.

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 ● Kapur, Sashi: Human Resource Development and Training in Practice, Beacon Books,
New Delhi .
● Graig, Robert L. and Bittel, Lester r. (Ed): Training and Development Hand Book,
McGraw-Hill, New Delhi.
● Nadler, Leonard : Corporate Human Resource Development, Van Nostrand Reinhold,
ASTD, New York.
● Padmalita Routry Kalyani Mohanthy, Human Resource Development and Organisational
Effectiveness, Excel Books,New Delhi.

Note: Latest edition of the readings may be used.

Page 174 of 320

 Fundamentals of Investment

BC: DSE- 6.2

Objective: The course aims to familiarize learners with different aspects of investment
management and risks, introduce them to the framework of securities analysis and valuation
and highlight the process of portfolio management.

Learning Outcomes: After completion of the course, learners will be able to:
1. Analyse and interpret the basics of investments and different investment avenues
available.
2. evaluate the securities in terms of their risk and return.
3. create an optimal portfolio.
4. comprehend the mutual fund schemes.

Course Contents:
Unit C&K* A&A**
Unit wise
weighta
ge of
marks(i
n%)

Unit1: Introduction to Investment 20 √ √

Unit2: Bond Analysis and Valuation 20 √ √

Unit3: Equity Analysis and Valuation 20 √ √

Unit4: Portfolio Management 20 √ √

Unit5: Mutual Fund and Derivatives 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit1: Introduction to Investment

Concept of Investment; Investment Decision Process; Avenues for investment- features and
classes; Difference between investment, speculation, and gambling; Primary market and
Secondary Markets- Trading of securities; Security market indices; Return and risk: concept,
calculation; trade-off between risk and return; Impact of taxes and inflation on investments.

Page 175 of 320

Unit 2: Bond Analysis and Valuation

Bond Fundamentals, Estimating bond yields; Bond Valuation; Relationship between bonds
prices, interest rates and term to maturity; bond risks and credit rating.
Unit3: Equity Analysis and Valuation

Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis; Valuation of

Equity Shares using Dividend Discount Model and P/E Ratio model.
Unit4: Portfolio Management

Portfolio Management- Concept and need; Measurement of Portfolio Return and risk;
Diversification-Markowitz Theory; Capital Asset Pricing Model.

Unit5: Mutual Fund and Derivatives

Mutual Fund-concept and types; Overview of Financial Derivatives-Forwards; Futures and
Options.
Practical Exercises:
The learners are required to:
1. practice the concepts learned in different units through spreadsheets and other
relevant software.
2. perform valuation of selected debt and equity instruments.
3. create a dummy investment portfolio of selected securities and evaluate their
performance.
4. estimate NAVs of selected mutual funds schemes.
5. create and analyse the price and volume movements of selected securities and indices
using technical charts and graphs.

Suggested Readings:
● Alexander G. J., Sharpe W.F. and Bailey J.V. (2009). Fundamentals of Investments, PHI
Learning
● Bodie, Z., Kane, A., Marcus A.J. ,and Mohanty, P.(2019).Investments,11th edition
McGraw Hill.
● Chandra, P.(2008).Investment Analysis &Portfolio Management. New Delhi: Tata
McGraw Hill Education
● Jones, C.P., Investment Analysis and Management, Wiley.
● Kevin, S.(2015).Security Analysis and Portfolio Management. New Delhi: PHI Learning
● Mayo, An Introduction to Investment, Cengage Learning.
● Pandian, P.(2012).Security Analysis and Portfolio Management. New Delhi: Vikas
Publishing House.

Page 176 of 320

 ● Ranganatham M., & Madhumati R. (2nd Edition) Security Analysis and Portfolio
Management. Pearson (India) Education.
● Rustagi, R.P., Investment Management, Sultan Chand, New Delhi
● Sharma S.K.and KaurG.(2019),Fundamentals of Investment, Sultan Chand publishers
● Singh,Y.P.,Fundamentals of Investment Management,Galgotia Publications
● Tripathi,V.,Fundamentals of Investment, Taxmann Publications.

Note: Latest edition of the readings may be used.

Page 177 of 320

 Advertising

BC: DSE- 6.3

Objective: The objective of this paper is to familiarise the students with concepts and techniques
of advertising used in marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse communication objectives behind advertising of various products and services;
2. elucidate various advertising and media elements in the advertising decisions;
3. examine the ethical and legal issues of advertising;

Course Contents:
Unit Unit Wise Weightage C&K A&A
of Marks (in %)

Unit 1: Introduction to 20
Advertising

Unit 2: Message 20

Unit 3: Media 20
Decisions

Unit 4: Advertising 20
Agency

Unit 5: Advertising: 20
Effectiveness and
Institutional
Framework
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Advertising

Communication Process-basic and elements; Communication Response Hierarchy Models:

AIDA Model, Hierarchy of Effects Model, DAGMAR Approach; Advertising: significance,
types and objectives; Audience selection; Setting of advertising budget: determinants and major
methods.

Unit 2: Message

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Advertising appeals; Advertising Copy: Elements of Print and Broadcast Advertisements

Unit 3: Media Decisions

Major media types: merits and demerits; Factors influencing media choice; media scheduling

Unit 4: Advertising: Effectiveness

Rationale of Measuring Advertising Effectiveness: Evaluating Communication and Sales effects;

Pre and Post-testing techniques

Unit 5: Organisational Arrangements

Advertising Agency: Role, types and selection

Social, ethical and legal aspects of advertising in India; Role of Advertising Standards Council of
India (ASCI), Recent developments and issues in Advertising

Practical Exercises:

The learners are required to:

1. Perform a content analysis of various advertising campaigns to:
a. Identify objective of an advertisement forming part of an advertising campaign.
b. Find out the target audience of a campaign.
c. Prepare a report on various media options used in a campaign.
d. Prepare a report on message strategy and copy elements used in the campaign.
2. Instructor to assign a product and students to develop an advertising campaign for it.

Suggested Readings:
● Belch, G. E., Belch, M. A., & Purani, K. (2009). Advertising and Promotion: An
Integrated Marketing Communications Perspective. New York: McGraw Hill
Education.
● Gupta, R. (2012). Advertising Principles and Practice. S. Chand.
● Gupta, Ruchi. Advertising. Scholar Tech Press, Delhi.

 Kapoor, Neeru. (2022). Fundamentals of Advertising-IInd Edition. New Delhi:

Cengage Learning India Pvt. Ltd.
● Shah, K., & D‘Souza, A. (2008). Advertising and Promotions: An IMC Perspective.
New Delhi: Tata McGraw Hill Publishing Company Limited.
● Sharma, K. (2018). Advertising: Planning and Decision Making. New Delhi: Taxmann
Publication.
● Sharma, S. & Singh, R. Advertising: Planning and Implementation, 3rd ed. PHI
Learning
Note: Latest edition of the readings may be used.

Page 179 of 320

 Business Research Methods

BC: DSE- 6.4

Objective: The course aims to inculcate research aptitude among the learners and equip them
with knowledge and skills required to successfully undertake various steps in the research
process.
Learning Outcomes: After completion of the course the learners will be able to:
1. understand research concepts, its types and steps in the research process.
2. analyse and formulate research problem and assimilate various types of Research Design.
3. understand scales, sampling techniques and design data collection tools.
4. interpret and get acquainted with various techniques of data analysis and interpretation.
5. analyse and prepare a complete research report in appropriate format.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction 20 √ √

Unit 2: Research Design 20 √ √

Unit 3: Data Collection 20 √ √

Unit 4: Data Analysis 20 √ √

Unit 5: Report Writing and Ethics 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Meaning and Scope of Research; Application of research in Business; Types of Research-
qualitative, quantitative, longitudinal, cross-sectional, fundamental, applied, conceptual and
empirical; Characteristics of Good Research; Steps in Research Process; Terminologies of
research- Concept, Construct, Variables, Proposition and Hypothesis. Theory and Model;
Literature Review and Formulation of Research Question; Philosophies of Research; Induction
and Deduction Approach.

Unit 2: Research Design

Research Design- Meaning and Characteristics; Types of Research Design- Exploratory,
Descriptive and Experimental. Meaning, Examples and Characteristics of Exploratory Research

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Design. Methods of Exploratory Research Design. Steps in Exploratory Research. Meaning,
Characteristics and Methods of Descriptive Research Design with examples. Meaning and Types
of Experimental Research Design.

Unit 3: Data Collection

Measurement and Scaling; Primary scales of Measurement (Nominal, Ordinal, Interval and
Ratio). Scales for Measurements of Constructs- Likert, Semantic Differential Scale and Staple;
Reliability and Validity; Meaning and Sources of Primary and Secondary Data; Questionnaire
Design; Census and Survey Method; Probability and Non-Probability Sampling Techniques;
Sample Size Determination.

Unit 4: Data Analysis

Data Preparation and Cleaning; Graphical Presentation of Data; Frequency Distribution,
Descriptive Statistics; Steps in Hypothesis Testing; Hypothesis Testing- parametric (z test and t
test) and non-parametric (chi- square test).

Unit 5: Report Writing and Ethics

Types of Reports; Steps in Report Writing; Format and Presentation of Report, Referencing
(APA, Chicago manual etc.), Ethics in Business Research.

Practical Exercises
Certain hands-on practical exercises may be given as assignment to the students to make them
conversant with the concepts being taught in the class. Following are a few examples of practical
exercises from each unit-
1. a product manager wants to know the viability of new innovative product being launched
by his company. What are the steps that need to be followed in his research?
Prepare Literature review from a topic of your choice involving business and economics.
2. identify type of a research design that will be most appropriate in a given scenario.
3. using online tools and platforms, design a questionnaire using various kinds of questions
including Likert scale statements to address a particular business problem.
4. using spreadsheet practice t- test, z-test and Chi- square test on the secondary data.
5. prepare a brief report following proper format in Word processing software.

Suggested Readings:
● Bryman(2020). Business research Methods.Oxford University Press.
● Bryman, A., Bell, E. and Harley, B. (n.d.). Business research methods, Oxford University
Press.
● Bryman, A., & Bell, E. (2011). Business research methods. 3rd ed. Cambridge; New
York, NY: Oxford University Press.
● Cooper, D.R. and Schindler, P.S. (2014) Business Research Methods. 12th Edition,
McGraw Hill International Edition, New York.

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 ● Creswell, J. D., Creswell, J. W. (2017). Research Design: Qualitative, Quantitative, and
Mixed Methods Approaches. United States: SAGE Publications.
● Dangi, H., Dewan, S., Business research methods, Cengage Learning India Pvt. Ltd.
● Field, A.(2013). Discovering statistics using IBM SPSS statistics. Sage.
● Hair, J.F., Page, M., & Brunsveld, N. (2019). Essentials of Business Research Methods
(4th ed.). Routledge. https://doi.org/10.4324/9780429203374
● Ken, B. (2019). Business statistics: for contemporary decision making. John Wiley &
Sons.
● Kothari, B. L. (2007). Research Methodology: Tools and Techniques. Jaipur: ABD
Publishers.
● Mark Saunders: Research Methods for Business: Pearson Education, 2010.
● Mishra (2014).Business Research Methods. Oxford University Press.
● Newman, W.L. (2021). Social Research Methods: Qualitative and Quantitative
Approaches, 8th ed. Pearson.
● Sekran, U.& Bougie, R. (2015). Research Methods For Business A Skill Building
Approach. 6th ed. John Wiley.
● Zikmund, Babin, B.J., Carr, J.C. & Griffin, M. (2013). Business research methods (9th
Edition). South Western: Cengage Learning.

Note: Latest edition of the readings may be used.

Page 182 of 320

 Social and Environmental Accounting

BC: DSE- 6.5

Objective: The course aims to help learners to know issues in Social and Environmental
Accounting and how these issues can be reported more transparently and responsibly.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the limitations of the Conventional Accounting System.
2. understand Hidden and True Costs.
3. evaluate the impact of Externalities.
4. evaluate the impact of activities of Companies on the Environment.
5. understand the Principles of Environmental Accounting and Audit.
6. evaluate the impact of corporate activities at the National and Global levels
7. understand the Rationale of the New Accounting Framework and the Corporate
Responsibility Approach.

Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)

Unit 1: Conventional Accounting and Shift 20 √ √

in Paradigm

Unit 2: Social and Environmental Costs 20 √ √

Unit 3: Corporate Environmental 20 √ √

Accounting

Unit 4: National and Global Environmental 20 √ √

Accounting

Unit 5: Corporate Responsibility Approach 20 √ √

for Reporting
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Conventional Accounting and Shift in Paradigm:

Traditional Framework of Accounting, Limitations with traditional framework of Accounting,
Concept of True Cost and failure of Conventional accounting to determine True cost, Shift in
Paradigm, Increasing awareness of Social and Environmental Issues, Rationale for Social and
Environmental Accounting, Transparency in Reporting.

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Unit 2: Social and Environmental Costs:
Different Levels of Environmental Costs, Components of Environmental Costs, Externalities,
Costs of Externalities, True Cost and Hidden Cost, Life Cycle Assessment, Emergy,
Environmentally Differentiated Accounting and Ecological Accounting.

Unit 3: Corporate Environmental Accounting:

Corporate Environmental Accounting, Benefits of Corporate Environmental Accounting,
Environmental Management Accounting, Purpose of Environmental Management Accounting,
Environmental Financial Accounting, Environmental Audit, Components of Environmental
Audit, Benefits of Environmental Audit; Certified Emission Reduction Accounting; Triple
Bottom Line Reporting, CSR Reporting and Green Accounting; Green Energy Stocks & ESG
Index.

Unit 4: National and Global Environmental Accounting:

National Environmental Accounting, System of Integrated Environmental and Economic
Accounts (SEEA), Economy-wide material flow accounts, Environmental protection expenditure
accounts, Assessment of Environment Cost and Benefits, Social Accounting Matrix, Green
Accounts and Green GDP, Greenhouse Gas Emissions; Global Environmental Accounting,
Sustainable Economic Development and Environmental Kuznets Curve.

Unit 5: Corporate Responsibility Approach for Reporting

Consideration of Non – Finacial Factors in reporting, Sustainability Reporting, SEBI Guidelines
on Business Responsibility & Sustainability Reporting and Various International Standards on
Sustainability Reporting; Need for New and Robust Framework for Reporting, Corporate
Responsibility Approach, Transparency and Responsibility.

Practical Exercises:
The learners are required to:
1. Create awareness among different sections of society for social and environmental issues.
2. Study Sustainability Reporting of different companies.
3. Discuss and Analyse the Case Study on measures to control the emissions.
4. Study the behaviour of top companies in Green Energy Stocks.

Suggested Readings:

● Bhanumurthy, K.V. (2011). Business Ethics and Corporate Responsibility - About Social
Responsibility Standards. In R. Mishra, & J. Kiranmai, Corporate Governance in Asia (pp.
236-247). New Delhi: Allied Publishers Pvt. Ltd.

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 ● Bhanumurthy, K.V., Bhandari, V. & Pandey, V. (2014). Does Indian Stock Market
Encourage Socially Responsible Companies? Manthan Journal of Commerce and
Management, Vol 01 No. 01, pp. 1-34.
● Callan, S.J. and Thomas, J.M. “Environmental Economics and Management: Theory,
Policy, and Applications” Dryden Press.
● Jha R and Bhanumurthy, K.V. “Environmental Sustainability – Consumption Approach”
Routledge, London.
● Naik, I.S. “Environmental Movements, State and Civil Society” Rawat Publications.
● Odum, H.T. “Environmental Accounting: Energy and Environmental Decision Making”
Wiley, U.S.A.
● Porchelvi, A. ―Environmental Reporting and Company Characteristics: A Study of Indian
Companies" , International Journal of Research and Analytical Reviews.
● Porchelvi, A. "Environmental Reporting Practices: An Analysis of Indian Companies"
published in EPRA International Journal of Economic and Business Review, Volume 7,
Issue 10, Page 83 - 93.
● Robbins, P., Hintz, J and Moore, S.A. “Environment and Society: A Critical Introduction”
John Wiley & Sons.
● Trivedi, V. and Shrivastava, V.K. “Environment and Social Concerns” Concept
Publishing Co.
● Verma, M.K. “Globalisation, Environment and Social Justice: Perspectives, Issues and
Concerns” Routledge India.

Note: Latest edition of the readings may be used.

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 Industrial Laws

BC: DSE- 6.6

Objective: The course aims to familiarize the students with the understanding and provisions of
industry related laws. Case studies and issues involved in industrial laws are required to be
discussed.

Learning Outcomes: After completion of the course, learners will be able to:
1. acquaint themselves with the basic framework of payment of wages.
2. analyse the calculation of bonus and eligibility to receive bonus as per legislation.
3. examine the schemes for labour and their benefits enacted under the Indian legislation.
4. create channels to extend the benefits of different schemes of insurance available for
defined set of employees.
5. interpret the legal structure provided for social security.
Course Contents:

Unit wise weightage of C&K* A&A**

Unit marks (in %)

Unit 1: Payment of Wages 15% √ √

Unit 2: Payment of Bonus 25% √ √

Unit 3: Employees Provident Fund 20% √ √

Unit 4: Employees State Insurance 20% √ √

Unit 5: Payment of Gratuity 20% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Payment of Wages

Definitions under Payment of Wages legislation#; Fixation of Wage Period; Time of Payment of
Wages; Mode of Payment; Deductions from Wages and Fines.

Unit 2: Payment of Bonus

Definitions under the Payment of Bonus legislation#; allocable surplus, available surplus;
determination of bonus; calculation of bonus; eligibility for bonus; disqualifications for bonus;
payment of minimum and maximum bonus; set on and set off of allocable surplus; deductions of
certain amounts from bonus payable; time limit for payment of bonus.

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Unit 3: Employees Provident Fund
Definitions under the legislation#; EPF Schemes– Employees‘ Provident Fund Scheme;
Employees‘ Pension Scheme; Employees‘ Deposit linked Insurance Scheme.

Unit 4: Employees State Insurance

Definitions under the legislation#; Partial and Permanent Disablement; ESI Corporation;
Contributions; Benefits available under Employees‘ State Insurance.

Unit 5: Payment of Gratuity

Definitions under the legislation#; continuous service; payment of gratuity; forfeiture of gratuity;
determination of amount of gratuity.

Practical Exercises:

The learners are required to:

1. enlist authorized deductions from wages. Identify unauthorised deductions faced by
workers/ employees in your local area.
2. identify practices of dissemination of bonus paid by business units.
3. discuss various schemes within the ambit of employees‘ provident fund.
4. visit nearby ESI hospital or dispensary and enlist the services available for employees
covered under the legislation.
5. identify scenarios wherein employees‘ gratuity can be forfeited.
Suggested Readings:

● Maheshwari, S. N., Maheshwari, S. K. Industrial Laws. Himalaya Publishing House Pvt.

Ltd.

● Malik, K. L. Industrial Laws and Labour Laws, Eastern Book Company, Lucknow.

● Sharma, J. P. Simplified Approach to Labour Laws. New Delhi. Bharat Law House Pvt.
Ltd.

● Singh, Avtar. Introduction to Labour and Industrial Laws. Nagpur. Wadhwa and
Company.

Additional Resources

● Arora S, and Arora R. Industrial Laws, Taxmann Pvt Ltd.

● Institute of Company Secretaries of India, ―Executive Programme-Module II, Paper 5
Economic and Labour Laws‖, New Delhi.
● Srivastava, S. C. Industrial Relations & Labour Laws. Vikas Publishing House (P) Ltd.

Page 187 of 320

Note: Latest edition of the readings may be used.

#
From the date of implementation of labour codes, this syllabus shall be disseminated as per
new labour codes (Code on Wages and Code on Social Security)

Page 188 of 320

 Export-Import Management

BC: DSE- 6.7

Objective: The course aims is to develop an understanding and build knowledge on the key
aspects of export-import management in India and enabling students to become export
professionals and entrepreneurs in the fast-changing global environment.

Learning Outcomes: After completion of the course, learners will be able to:

1. analyse the basics of export-import management in India.

2. evaluate various export incentives and schemes designed for business firms and
exporters.
3. organise and plan the documents required for export and import transactions and export
finance.
4. analyse the different operations involved in executing export orders.
5. summarize the procedure and documentation formalities, practices and regulations
governing export trade.
6. create awareness about India‘s policy reforms to promote export competitiveness.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Basics of Export-Import 25 √ √

Management

Unit 2: Export--Import Procedure and 20 √ √

Documentation

Unit 3: An Overview of Export Promotion 20 √ √

Schemes and Organisational Support

Unit 4: Legal framework of Custom Law 20 √ √

Unit 5: Make in India and Export 15 √ √

Competitiveness

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Basics of Export-Import Management: An overview of Foreign Trade Policy; An

overview of export-import management system in India; Deemed exports; Importance of exports

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to economic growth; Understanding Export--Import Operations; Steps of export shipment from
India; Processing of an Export Order; Legal Formalities for Getting Started in Foreign Trade;
International Commercial (INCO) Terms 2020; Rules of Origin & Certificates of Origin;

Unit 2: Export-Import Procedure and Documentation: EXIM procedure; Export Documents

related to goods, shipment and payment; Import documents used in import transaction; Export
and Import through Post & Courier. Export finance: pre-shipment and post-shipment;

Unit 3: An Overview of Export Promotion Schemes and Organisational Support: Niryat

Bandhu Scheme, MEIS, SEIS, Information on Registered Exporter (REX) System, SCOMET
guidelines; Export Incentives: Scheme For Remission of Duties or Taxes on Export Products
(RoDTEP), Scheme For Rebate of State and Central Taxes and Levies (RoSCTL); Export
Promotion Capital Goods (EPCG); Organisational support: government regulatory agencies
involved in export and import i.e. Department of Commerce and Industry, Directorate General of
Foreign Trade (DGFT), Directorate General of Trade Remedies (DGTR), Export Promotion
Councils, Commodity Boards and Export Inspection Council (EIC).
Unit 4: Legal framework of Custom Law: Indian Customs Electronic Gateway (ICEGATE);
Indian Customs EDI System (ICES); Procedure for clearance of imported and export goods.

Unit 5: Make in India and Export Competitiveness: NITI‘s Aayog Export Preparedness
Index, 2020 – Policy, Business Ecosystem, Export Ecosystem, Export Performance, Learning
and strategies; Emerging export entrepreneurs in India; Micro Exporters Policy (MEP).

Practical Exercises:
The learners are required to:
1. prepare flow-chart of export-import management system in India by accessing the steps
prescribed by DGFT.
2. access the DGFT website and if possible, interact with officials of DGFT for an in-depth
and practical understanding of export import management and export finance.
3. make field visits to various Export Promotion Councils (EPC) for goods and services
established by the Department of Commerce and Industry, GOI.
4. access the ICEGATE and ICES portal on FAQ to understand the legal framework of
custom law.
5. prepare case studies on emerging exporters in India and learn the contribution of Make in
India initiative in export promotion through survey reports and government decisions.

Suggested Readings:

● Custom Manual (2018). Central Board of Indirect Taxes & Customs, India.
● Gupta, P. (2020). Export Import Management, Tata McGraw Hill.
● Joshi, R.M. (2018). International Marketing. OXFORD University Press.
● Lall, M., & Ahmed, S. (2021). Export-Import Procedure and Documentation. Sultan
Chand & Sons, New Delhi.

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 ● NITI Aayog. Export Preparedness Index, 2020.
● Paul, J., & Aserkar, R. (2008). Export Import Management. OXFORD University Press.
● Singh, R. (2020). Export and Import Management: Text and Cases. SAGE Publishing.
● Rai, U. K. Export-Import and Logistics Management, 2nd ed. PHI Learning

Note: Latest edition of the readings may be used.

Important Weblinks
● https://www.dgft.gov.in/CP/?opt=export-management-system
● https://www.dgft.gov.in/CP/?opt=import-management-system
● https://www.icegate.gov.in/about_icegate.html
● https://cip.icegate.gov.in/CIP/#/import_and_export_through_post
● https://cip.icegate.gov.in/CIP/#/import_and_export_through_courier
● https://www.youtube.com/watch?v=3lxRK76JwH4
● https://www.youtube.com/watch?v=eq2WRACDMfw
● https://www.youtube.com/watch?v=dUpVkNGA_q0

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 Business Incubation

BC: DSE- 6.8

Objective: The course aims to familiarize the learners with development of business incubators
and its management.

Learning Outcomes: After completing the course, the learners will be able to:
1. explain the incubation as a concept, types of business incubators and the role played by
business incubators in supporting entrepreneurial efforts;
2. describe the process of business incubation, incubator structure, and value propositions
leading to start-up development;
3. explain about various funding opportunities available to business incubators and
understand the funding needs of the incubator;
4. explain about various aspects of development of a business incubator, such as preparation
of feasibility study, team building, and preparation of business plan;
5. carry management of business incubators involving formulation of policy for entry and
exit, employee management, identification of key performance indicators and mentoring
process;
6. explain the role of M&E as well as of benchmarking in incubator management.

Course contents:

Unit Unit wise C&K A&A

Weightage of
Marks (in %)

Unit- 1: Introduction 10 √ -

Unit- 2: Incubation Process 15 √ √

Unit- 3: Incubator Business Environment 15 - √
Unit- 4: Planning an Incubator 30 √ √
Unit- 5: Managing Business Incubator 30 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Business Incubation- Concept and Principles; Incubator and Incubation; Pre-requisites of
incubator; Development of an incubator; Types of incubators; Corporate and educational
incubators. Incubation and Entrepreneurship. Business incubation models and success factors.

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Virtual business incubation. Agribusiness incubation. Government Policies and Programmes,
Role of business incubation in the economy.

Unit 2: Incubation Process

Process of business incubation and business incubator; Pre-incubation and post-incubation; Idea
lab; Business plan structure; Value proposition. Role of business incubation in start-up
development.

Unit 3: Incubator Business Environment

Managing business incubator; Financing business incubator; Owners and Fund providers; Seed
funding/venture capital; Angel Financiers: types, nature, and procedures; Services of incubators.

Unit 4: Planning an Incubator

Feasibility study; Team formation and team building; Examining sample business idea and
writing business plans; Developing business plan; Business incubation marketing and
stakeholder management; Understanding investor/lender‘s perspective and presenting business
plan; Valuation of business plan and elevator pitch.

Unit 5: Managing Business Incubator

Policy formulation for entry and exit; Incubation structures; Roles and responsibilities of key
players; Managing incubator employees; Performance indicators of business incubator.
Mentoring process; Legal issues and other formalities.

Practical Exercises:
The learners are required to:
1. develop a comparative study of various business incubators in the context of real- life
cases.
2. analyse the case of a start- up and elaborate upon the business incubation process and
business plan structure.
3. identify funding sources for various business incubators on the basis of real-life
examples.
4. develop a business incubator plan and prepare its management plan.

Suggested Readings:

● Adkins, D. (2002). A Brief History of Business Incubation in the United States. Athens:
National Business Incubation Association.
● Gerl, E. (2000). Brick and Mortar, Renovating or Building a Business Incubation
Facility. Athens: National Business Incubation Association.

Note: Latest edition of the readings may be used.

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 Business Organisation

BC: GE- 6.1

Objective: The course aims to familiarize the students with the forms of business organisation
and contemporary issues.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the dynamics of business organisations
2. describe the various forms of business organisations
3. examine varied perspectives related to business environment and entrepreneurship.
4. appreciate the change in working pattern of modern organisations.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction 15 √ √

Unit 2: Business Enterprises 25 √ √

Unit 3: Business Environment 20 √ √

Unit 4: Entrepreneurship: Founding the 25 √ √

Business

Unit 5: Contemporary Issues of Business 15 √ √

Organisations
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Business – Concept, nature and scope, business as a system, business objectives, business and
environment interface, distinction between business, commerce and trade, Business ethics, social
responsibilities of Business

Unit 2: Business Enterprises

Forms of Business Organisation: Sole Proprietorship,Partnership firm, Joint Stock Company,
One Person Company, Cooperative society; Limited Liability Partnership; Multinational
Corporations; Choice of Form of Organisation;
Business Combination: Need and Objectives, Forms: Mergers, Takeovers and Acquisitions

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Unit 3: Business Environment
Meaning and significance of Business environment, Internal and external environment,
Dimensions of Business Environment; Uncertainty and business; Environmental Analysis and
Diagnosis, Environment scanning techniques: SWOT and ETOP

Unit 4: Entrepreneurship: Founding the Business

Entrepreneur-Entrepreneurship-Enterprise; entrepreneurial ideas and opportunities in
contemporary business environment; Process of entrepreneurship; Forms of entrepreneurship;
Skill India, Start Up India, Make in India, Glocalisation

UNIT 5: Contemporary Issues of Business Organisations

Emerging Issues and Challenges; Innovation in Organisational Design; Learning Organisations,
Workforce Diversity, Franchising, Outsourcing, and E-commerce; Government and business
interface; Sustainability; Digitalisation and Technologicalinnovations

Practical Exercises:
The learners are required to:
1. complete the exercise wherein they are given different situations and scenarios to start
their own business (in terms of capital, liability, scale of operations, etc.) and are asked to
select the most suitable form of business and justify the same highlighting the advantages
and disadvantages of their choice.
2. identify various elements affecting business environment and conduct SWOT analysis for
the company identified.
3. visit different enterprises and present a report on business models followed by them
through a comparative analysis.
4. record and report their observations regarding the Emerging Issues and Challengesof
Business Organisations
5. identify changes in the working pattern of modern organisations.
Suggested Readings:
● Basu, C. (2017). Business Organisation and Management. McGraw Hill Education.
● Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.
● Chhabra, T. N. Business Organisation and Management. Sun India Publications. New
Delhi.
● Kaul, V. K. (2012). Business Organisation Management. Pearson Education.
● Koontz, H., &Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. Paperback.
● Singh, B. P., & Singh, A. K. Essentials of Management. New Delhi. Excel Books Pvt.
Ltd.
Note: Latest edition of the readings may be used.

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 Financial Management for Beginners
BC: GE- 6.2

Objective: The course aims to familiarize the students with the basic concepts of financial
management.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the concept of the time value of money and risk & return.
2. interpret financial analysis with the aid of various financial statements &analyse the capital
budgeting process and techniques.
3. analyse the cost of capital, capital structure and leverage.
4. examine dividend & working capital dividend decisions.
5. perform valuation of securities.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction 20 √ √

Unit 2: Financial Analysis & Capital Budgeting 20 √ √

Unit 3: Cost of Capital & Capital Structure 20 √ √

Unit 4: Dividend Decisions & Working Capital 20 √ √

Unit 5: Valuation of Securities 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction:
Meaning and importance of finance. Time value of money (Compounding & Discounting), Risk
&Return. Alternative investment options, Sources of long-term financing and short term
financing.

Unit 2: Financial Analysis & Capital Budgeting:

Financial statements- income statement, balance sheet, Ratio analysis: meaning, significance and
limitations. Current ratio, quick ratio, absolute liquidity ratio, debt-equity ratio, interest coverage
ratio, inventory turnover ratio, debtors turnover ratio, average collection period, creditors

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turnover ratio, average payment period, return on capital employed, return on equity, earnings
per share, dividend per share, price-earning ratio.

Capital budgeting process, Capital budgeting techniques (Pay back period, Discounted payback
period, NPV, IRR).

Unit 3: Cost of Capital & Capital Structure:

Concept of cost of capital and capital structure: Cost of debt capital, Cost of preference share
capital, Cost of equity share capital, Weighted average cost of capital (WACC). Meaning of
leverage. Operating leverage, Financialleverage, Combined leverage.

Unit 4: Dividend Decisions & Working Capital:

Types of dividends, Dividend policies and factors affecting dividend policies.Stock-split and
bonus Shares. Concept of working capital, its components and factors affecting working capital
requirements.

Unit 5: Valuation of Securities:

Types of risks and returns. Concept of valuation, Equity valuation & analysis, Bond valuation &
analysis. Portfolio analysis.
Contemporary issues in finance.

Practical Exercises:
The learners are required to:
1. analyse and interpret case studies on capital budgeting, financial structure and working
capital of a company based on annual reportsand other information.
2. determine the capital structure of various companies from their annual reports.
3. determine the working capital of various companies from their annual reports.
4. determine the operating cycle of the manufacturing company.
5. use excel for evaluating various financing decisions.

Suggested Readings:
● Bhargav, B. K. ―Finance For Non Finance Managers” Jaiko Publishing House.
● Chandra, P. “Finance Sense: Finance For Non Finance executives”Tata McGraw Hill.
● Gabriel Hawawini&Claude Viallet. ―Finance For Non Finance Managers‖ Cengage
Delmar Learning India Pvt Ltd.
● Gene Siciliano. ―Finance for Nonfinancial Managers‖ (Briefcase Books Series), Tata
McGraw Hill.
● Maheshwari, S. N. Elements of Financial Management. Sultan Chand & Sons.
● Maheshwari, S. N. Financial Management – Principles & Practice. Sultan Chand &
Sons.
● Tripathi, Vanita. ―Basic Financial Management” Taxmann Publication.

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Note: Latest edition of the readings may be used.

Assessment Method:
● There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
● Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

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 Basics to Advertising

BC: GE- 6.3

Objective: The objective of this paper is to familiarise the students with concepts and techniques
of advertising used in marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse communication objectives behind advertising of various products and services;
2. elucidate various advertising and media elements in the advertising decisions;
3. interpret ethical issues of advertising;

Course Contents

Unit Unit Wise C&K A&A

Weightage of
Marks (in %)

Unit 1: Introduction 20
to Advertising

Unit 2: Message 20

Unit 3: Media 20
Decisions

Unit 4: Advertising 20
Agency

Unit 5: 20
Advertising:
Effectiveness and
Institutional
Framework
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Advertising

Marketing Communication Process; Advertising: Significance, Types and Objectives; Target

audience selection- basis; DAGMAR Approach; Methods of setting of Advertising Budget.

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Unit 2: Message

Advertising Appeals; Advertising Copy: Elements of Print Advertising Copy

Unit 3: Media Decisions

Types of Media: Merits and Demerits; Advertising through internet and interactive media issues
and considerations

Unit 4: Advertising Agency

Role, Types and Selection of advertising agency

Unit 5: Advertising: Effectiveness and Institutional Framework

Rationale of Measuring Advertising Effectiveness: Evaluating Communication and Sales Effect;

Pre and Post testing Techniques. Brief role of Advertising Standards Council of India (ASCI).

Practical Exercises:
The learners are required to:
1. perform a content analysis of various advertising campaigns to:
a. identify objective of an advertisement forming part of an advertising campaign.
b. find out the target audience of a campaign.
c. prepare a report on various media options used in a campaign.
d. prepare a report on message strategy and copy elements used in the campaign.
2. instructor to assign a product and students to develop an advertising campaign for it.

Suggested Readings:
● Belch, G. E., Belch, M. A., & Purani, K. (2009). Advertising and Promotion: An Integrated
Marketing Communications Perspective. New York: McGraw Hill Education.
● Gupta, R. (2012). Advertising Principles and Practice. S. Chand
● Kapoor, Neeru. (2022). Fundamentals of Advertising-IInd Edition. New Delhi: Cengage
Learning India Pvt. Ltd.

● Shah, K., & D‘Souza, A. (2008). Advertising and Promotions: An IMC Perspective. New
Delhi: Tata McGraw Hill Publishing Company Limited.

● Sharma, K. (2018). Advertising: Planning and Decision Making. New Delhi: Taxmann
Publication.

Note: Latest edition of the readings may be used.

Page 200 of 320

 Computerized Accounting System

BC: GE- 6.4

Objective: This course aims to impart the skills needed for recording business transactions and
producing final accounts by a non-commerce student using computerised accounting software.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand manual and computerised accounting system environment.
2. create structure of computerised accounting system for a business firm.
3. record day to day business transactions in Computerised Accounting System
4. describe and make necessary adjustments for Goods and Service Tax (GST) while
recording business transactions
5. demonstrate and generate various accounting reports for analysis and decision making
Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction to accounting 10 √ √

Unit 2: Recording of business transactions and 25 √ √

preparation of financial statements

Unit 3: Computerised accounting system 10 √ √

Unit 4: Creating masters and voucher entry 40 √ √

Unit 5: Taxation and generating reports 15 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit-1: Introduction to Accounting

Accounting – meaning, importance and need, its objectives and relevance to business
establishments and other organisations, 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, financial accounting principles.

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Unit-2: Recording of business transactions and preparation of financial statements

Features of recordable transactions and events; types of accounts: personal account, real account
and nominal account; rules for debit and credit; double entry book keeping system, journalizing
transactions; preparation of ledgers; fundamental accounting equation; preparation of Trial
Balance; concept of revenue and capital; preparation of Trading and Profit & Loss Account and
Balance Sheet manually.

Unit-3: Computerised Accounting System

Computerised Accounting Systems: Basics of computerised accounting systems; difference

between manual and computerized accounting system; overview of available software packages
for computerized accounting; factors affecting selection of suitable Computerised accounting
software; procurement and installation of computerised accounting software.

Using any popular accounting software: create, select, shut, and delete a Company; setting
security features of company; date and period features; configure and features settings; backup
and restore data of a company.

Unit-4: Creating Masters and voucher entry

Creating Accounting Ledgers and Groups: Single create vs. multiple create, creating ledger
under a group and entering opening balances

Creating Stock Items and Groups: Creating unit of measurement, creating stock groups using
single or multiple create feature under an existing group, creating Stock items using single or
multiple feature under an existing group,

Voucher Entry: Types of vouchers, selection of voucher type for transections, vouchers entry,
voucher number and date settings, voucher entry with more than one debit or credit accounts,
editing and deleting a voucher and printing of voucher.

Unit-5: Taxation and Generating Reports:

Taxation: Accounting for Goods and Service Tax

Generating Reports: Cash Book, ledger accounts, Trial Balance, Profit and Loss Account,
Balance Sheet, Ratio analysis and Cash Flow Statement; exporting reports in pdf and excel
formats.

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Note:

1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred in the detailed course above,
is not available in that software, to that extent it will be deemed to have been modified.

2. There shall be practical examination of 50 Marks (2 hours duration), theory exam of 25

marks (1 hour duration) and Internal Assessment of 25 marks (Class Test-10 Marks, Work
Book- 10 Marks and attendance- 5 marks).

3. There shall be 2 lectures periods per class and 4 Practical Lab periods per batch to be taught
in Computer Laboratory.

Suggested Readings:

● Charles, T Horngren, Gart L. Sundem, John A Elliot and Donna R. Philbrick.

Introduction to Financial Accounting, Pearson.
● Goyal, Bhushan Kumar and Tiwari, H.N. Financial Accounting , Taxmann
● Kumar, Alok. Financial Accounting, Singhal Publication.
● Lal, Jawahar, Seema Srivastava & Abrol, Shivani. Financial Accounting Text and
problems, Himalaya Publishing House, New Delhi.
● Leonardo, A. Robinson, James R. Qanis, C. Wayne Alderman, Accounting Information
Systems: A cycle Approach. Publisher Wiley.
● Lt Bhupinder. Financial Accounting – Concepts and Applications, Cengage
● Monga, J R and Bahadur, R. Financial Accounting: concept and Applications. Scholar
Tech Press, New Delhi
● Robert, L. Hurt, Accounting Information Systems: Basic Concepts and Current Issues,
McGraw Hill.
● Sah, R. K. Concept Building Approach to Financial Accounting (2019th ed.). Cengage Learning
India Pvt. Ltd.
● Sehgal, Ashok & Deepak Sehgal. Fundamentals of Financial Accounting, Taxmann
● Tally ERP 9 Training Guide – 4th Edition. Ashok K Nadhani. Publisher: BPB
Publications
● Tally ERP 9 book advanced user. Publisher: Swayam Publication
(www.tallyerp9book.com)
● Tulsian, P C. Financial Accounting, S.Chand. New Delhi

Web resource: http://tallyerp9book.com/TallyERP9-Book-Content.html

Note: Latest edition of the readings may be used.

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 E-Filing of Returns
BC: GE- 6.5

Objective:
The course aims to equip students with the practical skills required for filing of returns under
Income Tax Laws.

Learning Outcomes:
After completing of the course, learners will be able to:
1. examine the basic concepts of income tax applicable to an individual assessee;
2. explain the provisions when business or professional income is computed on estimated
basis;
3. electronically furnish the return of income;
4. interpret the provisions of TDS; and
5. electronically furnish the TDS returns.

Pre-requisite: Student has studied Income tax as core paper

Course Content:
Unit wise C&K* A&A**
weightage
Units of marks
(in %)

Unit 1: Introduction to Income tax 15% √ √

Unit 2: Maintenance of 5% √ √
accounts, audit
and taxation on presumptive basis

Unit 3: e-Filing: Conceptual 50% √ √

framework
and filing of Income Tax Returns

Unit 4: Tax Deducted at Source 10% √ √

Unit 5: e-Filing of TDS returns 20% √ √

Page 204 of 320

*C&K – Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Income tax: An overview

Incomes taxable under different heads, deductions available from gross total income,
computation of total income and tax liability of individuals, PAN and due date of filing of
income tax return; Provisions related to advance payment of tax; New tax regime for
individuals.

Unit 2: Maintenance of accounts, audit, and taxation on presumptive

basis
Provisions of maintenance of accounts by certain persons carrying on profession or business
[Sec.44AA]; Provisions of audit of accounts of certain persons carrying on business or
profession [Sec.44AB]; Special provision for computing profits and gains of business on
presumptive basis [Sec.44AD]; Special provision for computing profits and gains of profession
on presumptive basis [Sec.44ADA]; Special provision for computing profits and gains of
business of plying, hiring or leasing goods carriages [Sec. 44AE].

Unit 3: e-Filing: Conceptual framework and filing of Income Tax

Returns
Meaning and merits of e-Filing; Filing of income tax returns in ITR-2, ITR-3, ITR-4, ITR-5
and ITR-U.

Unit 4: Tax Deducted at Source

Provisions relating to TDS; Schedule for deposit of TDS; Schedule for submission of TDS
returns; Exemption from TDS: Form 13, 15G and 15H.

Unit 5: e-Filing of TDS returns

Prescribed forms for filing of TDS returns; Practical workshop on e-filing of TDS returns
[Form24Q and Form 26Q].

Practical Exercises
The learners are required to:
1. discuss relevant provisions of the Income-tax Act, 1961 from the official website of
Government of India;
2. refer the Finance Act to know about the amendments done in various provisions of the
Income-tax Act, 1961;

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 3. refer relevant notifications and circulars from the official website of Government of
India;
4. do hands on training to furnish ITRs on the official e-filing website of the Government
of India i.e., www.incometax.gov.in; and
5. do hands-on training to furnish TDS returns at https://www.tin-nsdl.com/services/etds-
etcs/etds-rpu.html.

Suggested Readings: References

● Ahuja, Girish and Gupta, Ravi. Systematic Approach to Income Tax. Flair Publications
Pvt.Ltd., Delhi.
● Mittal, Naveen. Concept Building Approach to Income Tax Law & Practice. Cengage
Learning India Pvt. Ltd., Delhi.
● Singhania, Vinod K. and Singhania, Monica. Students' Guide to Income Tax. University
Edition. Taxmann Publications Pvt. Ltd., Delhi.

Additional Resources:
● Income-tax Act, 1961
● www.incometaxindia.gov.in

Note: Learners are advised to use the latest edition of textbooks.

Page 206 of 320

 Artificial Intelligence in Business
BC: SEC- 6.1

Objective: This course aims to equip the learners with the basic ideas and techniques underlying
the usage of Artificial Intelligence in Business. The course illustrates both the potential and
current limitations of these techniques with examples from a variety of applications.

Learning Outcomes: After the completion of the course, the learners will be able to:
1. explain how the AI is being leveraged by start-ups as a success tool.
2. analyse and interpret the applicability of AI in HR functions.
3. explain how algorithms is changing the board room landscape.
4. describe the customer services provided by various banks using AI.
5. examine the role of AI in transforming the retail sector.
6. create a case study on the success story of AI-driven business processes.

Course Contents:

Unit Unit wise C&K* A&A**

Weightage of
Marks (in
%)

Unit 1: Introduction 20 √ √

Unit 2: AI-led strategic interventions 20 √ √

Unit 3: AI in Banking & Insurance 20 √ √

Unit 4: AI in Retail 20 √ √

Unit 5: Exponential Technologies 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction

Artificial Intelligence: Concept, benefits, and scope. Differences between AI, Machine Learning
(ML) and Deep Learning (DL) - AI applications, capabilities, and competitive advantage;
Industry drivers; AI strategy for the enterprise - Considerations for an AI strategy, AI & Startups.
Internet of Things (IoT), Introduction to mobile computing and Cloud computing.

Unit 2: AI-led strategic interventions

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Algorithm: New member in the boardroom, accelerated decision making with real-time
analytics, AI in operational models in an organization, AI: future of AI in HR, Talent sciences,
Algorithms & Talent Acquisitions (TA), AI & transformation in Finance & Accounting, CFO of
tomorrow, Changing role of Chief Information Officer (CIO): Industry 4.0.

Unit 3: AI in Banking & Insurance

Redefined banking industry – the adoption of Analytics, AI-powered financial services, Fraud
mitigation in banks with AI, Reorienting customer retention, Risk management with AI, AI-
driven transformation in Insurance, Digital-based insurance model.

Unit 4: AI in Retail
AI interventions in Retail Outlets. The emergence of smart customers, ad content predictions,
Evolution of smart retailers, Omnichannel experience, AI in consumer-packaged goods, Fluid
supply chain transformation with AI. AI-Led marketing transformations, Data to Clusters – Ad
content prediction - AI-based Ad buy and CPC optimization, AI-driven campaign management.

Unit 5: Exponential Technologies

Beating cyber-attacks with Analytics, AI in the automotive industry: driverless cars and drones,
IoT Analytics: extracting value and transforming business, Real-time streaming analytics,
Crypto-currency Analytics, AI for customer service-data to scores.

Practical Exercises:
Learners are required to:
1. identify a startup using AI and prepare a report on how it is leveraging AI for its business
processes.
2. analyse, interpret, and present key learnings of the case study titled Making the business case
for AI in HR (Altemeyer, 2019).
3. participate in a simulation exercise of a boardroom meeting with a robot.
4. identify a bank providing AI-powered services and prepare a report on the facilities available
for the customers through AI.
5. the learners are divided into groups and each group represents a retail brand. With the use of
AI, the group has to showcase how it has brought transformation in the business and customer
experience.
6. identify the success stories (at least five) of AI-driven businesses (different sectors) across the
globe and prepare a case study on the basis of your analysis of the same.

Suggested Readings:
● Akerkar, R. (2018). Artificial Intelligence for Business. Basingstoke: Springer Nature.
● Dhanrajani, S. (2018). AI & Analytics: Accelerating Business Decisions. New Jersey:
Wiley.
● Kulkarni, P & Joshi, P. Artificial Intelligence: Building Intelligent Systems PHI
Learning
● Padhy (2005).Artificial Intelligence and Intelligent system.Oxford University Press.
● Russell, S. J., & Norvig, P. (2019). Artificial Intelligence: A Modern Approach, 3rd
Edition. New Jersey: Prentice Hall.
Note: Latest edition of the readings may be used.

Page 208 of 320

 Sales Promotion and Public Relations

BC: SEC- 6.2

Objective: The course aims to familiarize the students with the basics of Sales Promotion and its
importance in marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop sales promotion campaign.
2. design different tools for sales campaign
3. analyse the need of a particular tool.
4. describe public relation management.
5. contribute positively in business.
Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction to Sales Promotion 20% √ √

Unit 2: Major tools of Sales Promotion 20% √ √

Unit 3: Developing Promotion Programmes 25% √ √

Unit 4: Public Relations 25% √ √

Unit 5: Ethical and Legal aspect of Sales 10% √ √

Promotion and public relations
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Sales Promotion

Sales Promotion: Nature, meaning and importance of Sales Promotions; Significance of Sales
Promotion in marketing; Different forms of Sales Promotions; Consumer-oriented Sales
Promotion; Trade oriented Sales Promotion; and Sales force oriented Sales Promotion

Unit 2: Major tools of Sales Promotion

Sales Promotion tools including -Premiums, price offs, coupons, sampling, refunds and rebates,
contest, games and lotteries, point of purchase; Displays and demonstrations; Conferences use;
Trade fairs; Exhibition and fashion shows, Specialities and novelties, and recent prevalent tools -
features, strength and limitations.

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Unit 3: Developing Promotion Programmes

Pre-testing; implementation; evaluating the result and making necessary modifications

Unit 4: Public Relations

Public Relations- meaning, characteristics and increasing significance; Similarities between

publicity and public relations. Tools of public relations- news, special events, speeches, public
service activities and other recent prevalent tools.

Unit 5: Ethical and legal aspects of sales promotion and public relations

Importance of ethics in sales promotion and public relations; Unethical practices and its
consequences in Sales Promotion and public relations; Puffery or misrepresentation.

Practical Exercises:
The learners are required to:
1. designing promotional campaigns
2. designing promotional tools like coupons, pamphlets etc
3. writing digital promotional messages
4. role play
5. PR management case studies- handling crises, new product launch
Suggested Readings:

● Jaishri Jethwaney & N.N. Sarkar. Public Relations Management, Sterling Publisher

● Julian Cummins Sales Promotion; Universal Book Stall

● Kotler, Philip, and Kevin Lane Keller. A framework for marketing management. Boston, MA: Pearson

● Minahan, Stella, and Ogden-Barnes, Steve. Sales Promotion Decision Making: Concepts, Principles, and
Practice. United States, Business Expert Press

● Mullin & Cummins Sales Promotion; Paperback

● Neslin, Scott A., and Blattberg, Robert C. Sales Promotion: Concepts, Methods, and Strategies. United
States, Prentice Hall

● Quelch, John A. Sales promotion management. Prentice Hall

Note: Latest edition of the readings may be used.

Note: The specific emphasis for syllabus execution inside the class shall be as per guidelines
prescribed by the 'syllabus execution committee' of department of commerce, from time to time,
that shall not be more than 2-years' old.
Special emphasis shall be on developing skills and hands-on experience in specific business and
economic circumstances.
Syllabus shall be carried with latest editions of reference materials interspersed with live/ real-
life examples.

Page 210 of 320

 Forensic Accounting and Fraud Detection

BC: SEC- 6.3

Objective: The course aims to enable the students to understand the role of forensic
accounting in financial reporting and decision-making and prepare them to deal with the
increasing cases of financial frauds and scams around the world.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the fundamental of forensic accounting and its significance
2. comprehend the forensic accounting concepts to be able to apply them in practice
3. gather knowledge on the concept of frauds and explore in detail its various types
4. evaluate the process of fraud investigation and detection
5. develop the ability to analyse and interpret the ways to effectively prevent the frauds and
manage the challenge of detection of frauds

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction to forensic accounting 20 √ √

Unit 2: Forensic Accounting as a Practice 20 √ √

Unit 3: Frauds and its types 20 √ √

Unit 4: Fraud Investigation and Detection 20 √ √

Unit 5: Fraud Prevention and Management 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to forensic accounting:

Forensic accounting -Meaning and Concept, History and Evolution, Scope of Forensic
Accounting, Qualities of a Good Forensic Accountant, Duties and responsibility of
Forensic Accountants,. Forensic Accounting and Investigation Standards (FAIS).
Relevance and Application of Forensic Accounting.
Unit 2: Forensic Accounting as a Practice:

Techniques Involved in The Conduct of Forensic Accounting, Process of Forensic

Accounting, Forensic Accounting Vs Traditional Accounting, Forensic accounting in
Indian context- Need for Forensic Accounting in India, Challenges in the Implementation

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of Forensic Accounting in India.
Unit 3: Frauds and its types:

Meaning and Concept of Frauds, Types of Frauds: Securities Fraud, Misappropriation of

Cash or Assets, Inventory Frauds, Corporate Frauds, Insurance Frauds, Cyber frauds,
Capital Market Frauds , Financial Frauds, Bank Frauds, assets frauds and Money
Laundering
Unit 4: Fraud Investigation and Detection:

Causes Behind Committing Fraud, Fraud Triangle, Detecting Red flags associated with
frauds, Fraud detection methods, Fraud Investigation Procedure- Examination of documents,
Inquiry Methods, Evidence Gathering and examination and Preparation of Reports.
Unit 5: Fraud Prevention and Management:

Methods/Measures for prevention of the frauds, Consequences and Policy Implications of

Frauds, Legal Implementation, Case studies- Accounting Frauds in India and outside India
Practical Exercises:
The learners are required to:
1. examining the modus operandi of one of the biggest accounting frauds in the world
2. reviewing the financial statements of suspected companies to detect red flags
3. finding solutions to complicated or conceptual problems in the forensic investigation
field
4. designing a comprehensive forensic accounting strategy for a company that was a
victim fraud
5. discuss the measures one take would as a forensic accountant to investigate the cases

Suggested Readings:
● Bologna, Jack and Lindquist, Robert J. (1995). Fraud Auditing and Forensic
Accounting. Wiley.
● Crain, M. A., Hopwood, W. S., Gendler, R. S., Young, G. R., & Pacini, C. (2019).
Essentials of forensic accounting (2nd ed.). John Wiley and Sons.
● Dejey(2018). Cyber Forensics.Oxford University Press.
● Golden, T., Skalak, S., & Clayton, M. (2011). A Guide to Forensic Accounting
Investigation. John Wiley & Sons.
● Hopwood, W., Leiner, J., & Young, G. (2011). Forensic Accounting and Fraud
Examination. McGraw-Hill Companies.
● Manning, George A. Financial Investigation and Forensic Accounting. CRC Press:
Taylor & Francis Group.
● Nekrasz, F., & Bremser, W. (2001). Forensic Accounting and Financial Fraud.
American Management Association.
● Study material of The Institute of Chartered Accountants of India –

Page 212 of 320

 International Trade Logistics

BC: SEC- 6.4

Objective: The course aims to provide managerial tools, knowledge, and insights on
International Trade Logistics and Supply Chain.

Learning Outcomes: After completion of the course, learners will be able to:

1. analyse the supply chain coordination;

2. integrate new approaches for coordinating and working with suppliers and strategic
partners in the global supply chain;
3. assess the commercial and strategic challenges of transport & logistics in an international
environment;
4. develop skills in three areas: trade, international trade and logistics;
5. determine the scope of supplier selection, evaluation and management.

Course Contents:
Unit wise weightage of
Unit C&K* A&A**
marks (in %)

Unit 1: Global Logistics & Supply Chain- 20 √

Introduction & Fundamentals

Unit 2: Global Logistics & Supply Chain 20 √ √

Operations

Unit 3: Global Logistics & Supply Chain 20 √ √

Design

Unit 4: Selecting International Logistics 20 √ √

Operators

Unit 5: Multi Modal Transport 20 √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Global Logistics & Supply Chain- Introduction & Fundamentals

Meaning and evolution of logistics; Role of supply chain; Managing supply pipeline for global
trade flows; National v/s international logistics, Factors affecting development of logistics;
Logistics Performance Index.

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Unit 2: Global Logistics & Supply Chain Operations
Inventory management; Warehousing and materials handling; Technology in supply chain;
Information and financial flows.

Unit 3: Global Logistics & Supply Chain Design

Vulnerability, risk and robustness; Sustainable logistics; Reverse logistics; Service supply
chains; Emerging logistics designs.

Unit 4: Selecting International Logistics Operator

Introduction;, Criteria of selecting third-party logistics operator; Factors affecting Development
of successful 3PL; Contract logistics.

Unit 5: Multi Modal Transport

Transportation decisions; Intermediaries; Inherent risks and hazards; Handling hazardous and
perishable goods; Trade-offs in international logistics Multi Modalism; Sustainable supply chain
management.

Practical Exercises:
The learners are required to:

1. demonstrate through presentations their understanding of the course objectives and the
application of these objectives in real-life situations (applicable to all units);
2. make financial evaluation and supply chain metrics for management of the overall supply
chain (exercise based on Unit II and III);
3. interpret and analyse case study on DHL (exercise meant to measure the understanding of
International Trade Logistics)

Suggested Readings:

● Branch, A. E. (2008). Global Supply Chain Management and International Logistics (1st
edition). Routledge.
● David, P. A. (2017). International Logistics: The Management of International Trade
Operations. Cicero Books.
● Hines, T. (2004). Supply Chain Strategies: Customer Driven and Customer Focused.
Routledge.
● Hoffmann, J. (n.d.). Logistics of international trade. Retrieved from
https://www.academia.edu/34574428/Logistics_of_international_trade
● Langley, C. J., Novack, R. A., Gibson, B., & Coyle, J. J. (2020). Supply Chain
Management: A Logistics Perspective (11th edition). Cengage Learning.
● Mangan,J. Lalwani,C. & Butcher,T.(2008). Global Logistics and Supply Chain
Management, John Wiley & Sons.
Note: Latest edition of the readings may be used.

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 Investing in Stock Markets

BC: SEC- 6.5

Objective: The course aims to familiarize the students with the skills required to operate in the
stock market. They can learn the trading mechanism of the stock exchanges.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain the basics of investing in the stock market, the investment environment as well as
risk & return.
2. analyse the Indian securities market including the derivatives market.
3. examine the EIC (Economic, Industry and Company) framework.
4. conduct Fundamental Analysis.
5. conduct Technical Analysis.
6. analyse the mutual funds market.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Basics of Investing 20 √ √

Unit 2: Fundamental Analysis 20 √ √

Unit 3: Technical Analysis 20 √ √

Unit 4: Indian Stock Market 20 √ √

Unit 5: Investing in Mutual Funds 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Basics of Investing:

Basics of investment & investment environment. Concept of risk and return, Risk and return
trade-off, Types of investing and investors. Avenues of investments - Equity shares, Preference
shares, Bonds &Debentures, Insurance schemes, Mutual funds, Index funds, ETF. Security
markets - primary Market, secondary Market and derivative market. Responsible Investment.

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Unit 2: Fundamental Analysis:
Top-down and bottom-up approaches, Analysis of international & domestic economic scenario,
industry analysis, company analysis (quality of management, financial analysis: both annual and
quarterly, income statement analysis, position statement analysis including key financial ratios,
cash flow statement analysis, EBIT, capital gearing ratio, return on investment, return on equity,
EPS and DPS analysis, Industry market ratios: operating profit ratio, net profit ratio, PE, PEG,
price over sales, price over book value, dividend yield, earning yield, debt- equity ratio, eva).
Understanding the shareholding pattern of the company.

Unit 3: Technical Analysis:

Trading rules (credit balance theory, confidence index, filter rules, market breadth, advances vs
declines) and charting (use of historic prices, simple moving average and MACD, basic and
advanced interactive charts). Do‘s & Don‘ts of investing in markets.

Unit 4: Indian Stock Market:

Primary Markets (IPO, FPO, Private placement, OFS), Secondary Markets (cash market and
derivative market: Futures and Options), Market Participants: stock broker, investor,
depositories, clearing house, stock exchanges. role of stock exchange, stock exchanges in india-
BSE, NSE and MCX. Security market indices: Nifty, Sensex and sectoral indices, Sources of
financial information. Trading in securities: Demat trading, types of orders, using brokerage and
analyst recommendations.

Unit 5: Investing in Mutual Funds:

Concept and background of mutual funds: advantages, disadvantages of investing in mutual
funds, types of mutual funds- open-ended, close-ended, equity, debt, hybrid, index funds,
exchange traded funds and money market funds. Factors affecting the choice of mutual funds.
CRISIL mutual fund ranking and its usage. Calculation and use of Net Asset Value.

Practical Exercises:
The learners are required to:
1. work on the spreadsheet for doing basic calculations in finance. Learners will also practice
technical analysis with the help of relevant software.
2. practice use of technical charts and indicators in predicting price movements through line
charts, bar charts, candle-stick charts, moving averages, exponential moving averages etc.
3. calculate risk and return of stocks using the price history available on the NSE website.
4. prepare equity research report by carrying out fundamental analysis of securities with the
help of data of at least two listed companies (from different sectors) available on various
websites and then determine the value of securities by using MS Excel or similar software.

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Suggested Readings:
● Chandra, P. ―Investment Analysis and Portfolio Management” Tata McGraw Hill
Education, New Delhi.
● Chaturvedi,S & Kaur, G & Singh, A & Kaur, J Investing in Stock Markets. Scholar Tech
Press, Delhi.
● Kevin, S. ―Security Analysis and Portfolio Management‖ PHI Learning, Delhi.
● Kumar V., Kumar N., and Sethi R. “Investing in Stock Markets”Ane Books.
● Pandian, P. ―Security Analysis and Portfolio Management‖ Vikas Publishing House, New
Delhi.
● Ranganatham, M., & Madhumathi, R. ―Security Analysis and Portfolio Management‖
Pearson Education, India.
● Singh J.K. and Singh A.K. “Investing in Stock Markets” A K Publications, Delhi.
● Tripath V. & Pawar N. “Investing in Stock Markets”Taxmann Publications.

Note: Latest edition of the readings may be used.

Assessment Method:
● There shall be 2 credit hours for lectures.
● Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

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 E-Filing of Returns
BC: SEC- 6.6

Objective:
The course aims to equip students with the practical skills required for filing of returns under
Income Tax Laws.

Learning Outcomes:
After completing of the course, learners will be able to:
1. examine the basic concepts of income tax applicable to an individual assessee;
2. explain the provisions when business or professional income is computed on estimated
basis;
3. electronically furnish the return of income;
4. interpret the provisions of TDS; and
5. electronically furnish the TDS returns.

Pre-requisite: Student has studied Income tax as core paper

Course Content:
Unit wise C&K* A&A**
weightage
Units of marks
(in %)

Unit 1: Introduction to Income tax 15% √ √

Unit 2: Maintenance of 5% √ √
accounts, audit
and taxation on presumptive basis

Unit 3: e-Filing: Conceptual 50% √ √

framework
and filing of Income Tax Returns

Unit 4: Tax Deducted at Source 10% √ √

Unit 5: e-Filing of TDS returns 20% √ √

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*C&K – Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Income tax: An overview

Incomes taxable under different heads, deductions available from gross total income,
computation of total income and tax liability of individuals, PAN and due date of filing of
income tax return; Provisions related to advance payment of tax; New tax regime for
individuals.

Unit 2: Maintenance of accounts, audit, and taxation on presumptive

basis
Provisions of maintenance of accounts by certain persons carrying on profession or business
[Sec.44AA]; Provisions of audit of accounts of certain persons carrying on business or
profession [Sec.44AB]; Special provision for computing profits and gains of business on
presumptive basis [Sec.44AD]; Special provision for computing profits and gains of profession
on presumptive basis [Sec.44ADA]; Special provision for computing profits and gains of
business of plying, hiring or leasing goods carriages [Sec. 44AE].

Unit 3: e-Filing: Conceptual framework and filing of Income Tax

Returns
Meaning and merits of e-Filing; Filing of income tax returns in ITR-2, ITR-3, ITR-4, ITR-5
and ITR-U.

Unit 4: Tax Deducted at Source

Provisions relating to TDS; Schedule for deposit of TDS; Schedule for submission of TDS
returns; Exemption from TDS: Form 13, 15G and 15H.

Unit 5: e-Filing of TDS returns

Prescribed forms for filing of TDS returns; Practical workshop on e-filing of TDS returns
[Form24Q and Form 26Q].

Practical Exercises
The learners are required to:
1. discuss relevant provisions of the Income-tax Act, 1961 from the official website of
Government of India;
2. refer the Finance Act to know about the amendments done in various provisions of the
Income-tax Act, 1961;

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 3. refer relevant notifications and circulars from the official website of Government of
India;
4. do hands on training to furnish ITRs on the official e-filing website of the Government
of India i.e., www.incometax.gov.in; and
5. do hands-on training to furnish TDS returns at https://www.tin-nsdl.com/services/etds-
etcs/etds-rpu.html.

Suggested Readings: References

● Ahuja, Girish and Gupta, Ravi. Systematic Approach to Income Tax. Flair Publications
Pvt.Ltd., Delhi.
● Mittal, Naveen. Concept Building Approach to Income Tax Law & Practice. Cengage
Learning India Pvt. Ltd., Delhi.
● Panwar,V & Mahajan,J. Introduction to E Filing of Returns. Scholar Tech Press, Delhi
● Singhania, Vinod K. and Singhania, Monica. Students' Guide to Income Tax. University
Edition. Taxmann Publications Pvt. Ltd., Delhi.

Additional Resources:
● Income-tax Act, 1961
● www.incometaxindia.gov.in

Note: Learners are advised to use the latest edition of textbooks.

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SEMESTER-VII

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 Business and Macroeconomic Policy

BC: DSC- 7.1

Objective: The course aims to provide the students with knowledge of enriching concepts and
variables of macro - economics, appreciate the impact of labour market, money market and
foreign exchange on working of an economy and understand the modern tools of macroeconomic
analysis.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the nature and scope of Macro Economics, Income, Expenditure and their
components and determinants.
2. expose fiscal and monetary policy implications through IS-LM framework in short run
and long run.
3. explain the different theories of demand for money, supply of money approach and
working of money multiplier.
4. examine causes and effects of different types of inflation and trade-off between inflation
and unemployment.
5. describe the role of saving and investment in different size of economies on trade and
exchange rate and rate of interest.

Course Contents:
Unit wise weightage of C&K* A&A**
Unit marks (in %)

Unit 1: Introduction 10 √ √

Unit 2: Economy in the Short Run 25 √ √

Unit 3: Demand for money and Supply of 25 √ √

money

Unit 4: Inflation, Unemployment and Labor 25 √ √

Market

Unit 5: Open Economy 15 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit I: Introduction
Introduction – Concepts and variables of macroeconomics, Income, Expenditure and the circular
flow (three sector economy), Components of expenditure. Consumption, Saving and investment
and S-I approach, Multiplier (three sector) and numericals.

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Unit II: Economy in the Short Run
Meaning, Objectives and instruments of fiscal and monetary policy, AD-AS approach-
Determination of aggregate demand, Shifts in aggregate demand, Aggregate supply in the short-
run and long-run, Aggregate demand- Aggregate supply analysis. Economy in the short run- IS–
LM framework and numericals.

Unit 3: Unit III: Demand for money and Supply of money

Demand for money- Quantity Theory of Money (Fisher‘s Transactions approach), Keynesian
theory of demand for money, Baumol-Tobin Transaction approach, Tobin‘s Portfolio Balance
approach. Supply of money- Measures of money supply by RBI, Money multiplier.

Unit IV: Inflation, Unemployment and Labor Market

Inflation-Causes and effects, Demand pull and cost push inflation. Measures to control inflation.
Social costs of inflation. Unemployment – Natural rate of unemployment, Frictional and wait
unemployment. Phillips curve, Trade-off between inflation and unemployment, Sacrifice ratio.
Unit V: Open Economy
Flows of goods and capital, Saving and investment in a small and a large open economy,
Exchange rates- Fixed and flexible, Mundell– Fleming model.
Practical Exercises:

The learners are required to:

Participate in interactive classroom sessions with the help of PowerPoint presentations, reflective
assessment and case study discussions to ensure active participation and continuous learning.

Suggested Readings:
● Blanchard, O., (2021), Macroeconomics-Global edition, Pearson education, (8th ed.)
● Branson, W. H., (2005), Macroeconomic Theory and Policy, East West Book Pvt. Ltd. (3rd
ed.)
● Deepashree and Aggarwal, V., (2021), Macro Economics, Scholar, Tech Press, New Delhi.
● Dornbusch, R., Stanley F., & Startz R., (2018), Macroeconomics, McGraw Hill Education
(13th ed.)
● Gupta, G. S. (2017), Macroeconomics: Theory ad Applications, McGraw Hill Education
(4th ed.)
● Mankiw,N.G., (2021), Principles of Economics, Cengage Learning, Inc. (9th ed.)
● Mankiw,N.G., (2019) Macroeconomics, Macmillan Learning. (10th ed.)
● Samuelson P., A.,Wiliam D. Nordhaus & Chaudhary S. (2021), Macroeconomics, McGraw
Hill Education (20th ed.)

Note: Latest edition of the readings may be used.

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 Performance Management

BC: DSE- 7.1

Objective: The course aims to create fundamental knowledge of performance management,
related aspects like talent management, compensation management, contemporary issues etc. in
the organization through the pedagogy of case discussions and the practices of Indian
Organisations in this context.

Learning Outcomes: After completion of the course, learners will be able to:
1. Examine the key concepts of performance management and methods of performance
management in practices.
2. interpret the organisation in the context of Talent Management, Coaching and Mentoring,
Competency Model and its linkage with Performance Management.
3. relate the elements of performance appraisal and potential appraisal and device a system
of performance-based compensation system.
4. devise the performance management system in the organisation, with the help of
performance planning that are specific, measurable, attainable, relevant and trackable in
the organisation.
5. appraise the concept of performance management in analysing the case studies and to
evaluate their effectiveness in rapidly changing environment.

COURSE CONTENTS:
UNIT UNIT WISE WEIGHTAGE C & K A&A
OF MARKS (IN %)
UNIT 1: Introduction to 15% √ √
Performance Management
UNIT 2: Performance Planning and 25% √ √
Managing Performance
UNIT 3: Learning Organisation and 20% √ √
Performance Based Compensation
UNIT 4: Implementation of 20% √ √
Performance Management
UNIT 5: Contemporary Issues in 20% √ √
Performance Management
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

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Unit 1: Introduction to Performance Management

Meaning, Principles, Objectives, Purpose of Performance Management, Performance

Management vs Performance Appraisal, Performance Management as a Process

Unit 2: Performance Planning and Managing Performance

Developing Performance Planning: Agreement and Action Planning, Methods of managing

performance of all the levels of Management (including labor), Graphics rating scale, Ranking
Methods, Paired Comparison Methods, Forced Distribution Method, Critical Incident Method,
Behaviourally Anchored Rating Scales, Management By Objective, 360-Degree Performance
Appraisal, Performance Feedback & Counselling.

Unit 3: Learning Organisation and Performance Based Compensation

Concept-Peter Senge Model, Need, Types, Factors and Obstacles in Learning Organisation,
Performance Management and Compensation: Concept of Performance Related Pay, Criteria for
Performance Related Pay, Installing and Monitoring PRP.

Unit 4: Implementation of Performance Management

Performance Management and Career Planning: Advantages and Significance, Coaching and
Mentoring in Performance Management: Concept, Roles, Advantage and Disadvantage of
Coaching and Mentoring, Performance Management and Talent Management: Concepts,
Features and Strategies to retain employees.

Unit 5: Contemporary Issues in Performance Management

Competency Mapping, Competency Mapping & its Linkage with Career Development and
Succession Planning, Online Appraisal: Advantage & Disadvantage, Performance Management
Audit, Ethical and Legal issues in Performance Management.

Note: Case studies are compulsory to develop the concept and evaluation of the students.

Practical Exercises:

The learners are required to:

1. class presentation and quiz submission on performance management,
2. focused group discussions on performance management and related concepts.
3. comprehensive essay writing on various terms and concepts of performance management
with plagiarism report.

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 4. analyse the case studies to understand and evaluate the dynamics of performance
management.
5. report writing exercises on critical decision making.

Suggested Readings:
● Armstrong, M. & Baron, A. (2005), Performance management and development.
Mumbai: Jaico Publishing House.
● Bhattacharyya, D. K. (2011), Performance management systems and strategies. India:
Pearson Education.
● Chadha, P. (2003), Performance Management: It‘s About Performing Not Just
Appraising. McMillan India Ltd.
● Kandula, S. R. Performance Management: Strategies, Interventions, Drivers PHI
Lerarning
● Kohli(2008). Performance Management.Oxford University Press.
● Rao, T.V. (2004), Performance Management and Appraisal Systems: HR Tools for
Global Competitiveness. Response Books: A division of Sage Publications.
● Shrinivas R. Kandula (2006), Performance Management: Strategies, Intervention &
Drivers. Pearson.
● Soumendra, Narain Bagchi (2013), Performance Management. Delhi: Cengage Learning
India Pvt. Ltd.

Note: Latest edition of the readings may be used.

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 Technology in HR

BC: DSE- 7.2

Objective: The course aims to make students understand the basic concepts and trends of
Digital Transformation of the organization and learn their functional application for critical
decision making in HR.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate to study the technology in HR.
2. describe and understand information systems designed for human resources.
3. analyse the role of digital transformation in HR for rational decision making
4. demonstrate trends of technology in HR for overall development of the employees and the
organization.
5. demonstrate and visualise future trends for technology and HR

Course contents:

Unit wise Weightage of

Unit C&K A&A
Marks (in %)

Unit 1: Introduction of Technology in HR 15 √

Unit 2: Human Resources Information System (HRIS) 15 √ √

Unit 3: Digital transformation in HR 25 √ √

Unit 4: Current Trends in HR Technology 25 √ √

Unit 5: Future Scenario for Technology and HR: A Road

20 √ √
Ahead

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1 Introduction of Technology in HR

Introduction of Technology in HR, Terminology of E-HRM: Information Communication
Technology (ICT), Human Resource Information System (HRIS), Blockchain, Internet of Things
(IoT), Artificial Intelligence (AI), Machine Learning (ML), Chat Bots, Use of technology and its
Role in transforming HR practices.

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Unit 2: Human Resources Information System (HRIS)
Introduction to HRIS-Concept, Need, Purpose of Information Systems designed for HR, HR
Metrics, HR Administration and HRIS, Disruptive Technologies and emerging trends in HRIS.

Unit 3: Digital Transformation in HR

Digital HR Transformation in HR functions, Enterprise Resource Planning (ERP)- Meaning,
benefits and pitfalls, Role of ERP in HRM, Challenges in Digital Transformation and its impact
on Performance Management and Decision Making.

Unit 4: Current Trends in HR Technology

Major Technology trends - The Intersection between the Trends, Remote working and HR,
Cloud based HR, Regulatory and Legal Issues regarding use of Technology.

Unit 5: Future Scenario for Technology and HR: A Road Ahead

Future Workplace Trends, Future HR Technology Trends, Future HR Technologies, and
Strategic Thinking

Practical Exercises:

The learners are required to:

1. interpret various e-HR issues via group discussion.
2. understand HR Terminologies using class presentations.
3. analyse the current and future trends in HR technology using case studies.
4. evaluate competencies of Technology in HR using report writing. (with plagiarism report)
5. Design and evaluate Technology in HR for decision making
Suggested Readings:

● Deborah Waddill, (2018), Digital HR A Guide to Technology-Enabled Human

Resources, Society for Human Resource Management, FIRST EDITION, ISBN (pbk):
978-1-586-44542-3; ISBN (PDF): 978-1-586- 44543-0; ISBN (EPUB): 978-1-586-
44544-7; ISBN (MOBI): 978-1-586-44545-4
● Iqbal, N., Ahmad, M., Raziq, M., &Borini, F. (2019).Linking e-hrm practices and
organizational outcomes: empirical analysis of line manager‘s perception [Ebook] (21st
ed., pp. 48-69). São Paulo: Review of Business Management.
● Joshbersin (2021), HR Technology 2021: The Definitive Guide
● Marr, Bernard. Data-Driven HR: How to Use Analytics and Metrics to Drive
Performance, Kogan Page, Limited, 2018. ProQuest Ebook Central
● Roy Mac Leod (Ed.) New Technology and the workers Response, Sage Publications,
New Delhi
● Stacey Harris, Introduction to HR Technologies: Understand How to Use Technology to
Improve Performance and Processes, 1st Edition (2021).

Note: Latest edition of the readings may be used.

Page 228 of 320

 Mind Management

BC: DSE- 7.3

Objective: The course aims to build confidence and ability among the learners to cultivate
mindfulness in their daily life.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse and observe and identify the modulations of mind;
2. describe the rate themselves on emotional matrix to analyse their strengths &
weaknesses and improve themselves;
3. examine and practice time mind and anger management techniques in their daily life;
4. explain the results of psychometric testing;
5. demonstrate the skill of using humour to heal.

COURSE CONTENTS:
Unit Unit wise C&K A&A
Weightage
of Marks
(in %)

Unit 1: Introduction 15 √ √

Unit 2: Mindfulness 20 √ √

Unit 3: Intelligences of Effective People 20 √ √

Unit 4: Mind Management for Achieving 20

Excellence √ √

Unit 5: Self- Assessment 25

√ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Mind Management

Importance of knowing the Mind, Understanding Thoughts and Emotions, Modulations of Mind
by Maharishi Patanjali. Emotional turmoil (Anger, Jealously, Lust, Greed, etc.): Causes and
Cure, Peace of Mind: Luxury or Necessity; Managing Mind through breath. Mind Management:
Efficiency, Creativity, and Excellence at Work.

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Unit 2: Mindfulness

Mind and Stress, Components and Benefits of Mindfulness, Mindfulness Vs. Meditation; Energy
Centers in the body. Tools for reducing Stress: Yoga, Pranayama, Meditation, other Breathing
Techniques. Different types of Meditation. Time Management, Anger Management. Mind:
Doorway between Consciousness and Creation.

Unit 3: Intelligences of Effective People

Del Pe‘s 5 Types of Intelligences: Instinctive, Emotional, Concrete Mental, Abstract Mental,
Spiritual Intelligence. Concept of Right Brain and Left Brain. Gardner‘s Model of Multiple
Intelligence: Naturalist, Musical, Logical-Mathematical, Existential, Interpersonal, Bodily-
Kinesthetic, Linguistic, Intra-personal, Spatial. Techniques of understanding Competencies:
Psychometric Testing. Enhancing Intelligence Quotient by activating Chakras.

Unit 4: Mind Management for Achieving Excellence

Enrich your Communication; Align yourself with the environment: Levels of Influence; Building
Rapport; Cultivating Trust; Heal through Humor, Learning from Mistakes, Effective Decision
Making; How to deal with Criticism; Being comfortable outside your Comfort Zone. Skills to
build positive environment at workplace.

Unit 5: Self-Assessment

Practicing self-care, importance of having personal & professional goals: short term goals,
medium term goals, long term goals; Goal of life, SMART Goals; Developing resilience and
attitude of gratitude. Success in business. Measuring the Intelligence Quotient, Emotional
Quotient, Dermatoglyphics Testing, Applied Kinesiology.

Practical Exercise:

The learners are required to:

1. participate in simulation activity in class to demonstrate the modulations of mind. The
learners should present a report discussing the situations from their real life where they
encountered such modulations of mind and how they should deal with it.
2. rate themselves on Emotional matrix highlighting where they wish to reach and deciding
the time frame of the same. Each learner can identify a buddy to support them on their
journey. After the completion of the exercise, each learner has to prepare the report of their
success story.
3. prepare a schedule of their daily activities and divide them into Four Quadrants. Analyse
and present a report on:
a. Time allocated to things which are not important;
b. Time allocated in fulfilling the long-term objectives;

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 c. The present scenario (dasha) and future direction (disha) to be chosen.
4. take online Psychometric Test available at https://www.assessmentday.co.uk/psychometric-
test.htm or from any other source. Analyse its outcome and present a report of key learnings
from the same.
5. perform Del Pe practical exercises on daily basis: breathe 10 time focusing on each chakra.
6. participate in role play exercise in classroom to demonstrate the skill of using humour to
heal.
7. practice and demonstrate different types of yoga, pranayama, and meditation in yoga Lab.
Analyse your state of mind before and after the practice and present a report of the same.
8. practice the technique of Applied Kinesiology to check his/her Intelligence Quotient,
Emotional Quotient, and Spiritual Quotient.
9. practice and Demonstrate meditation technique to activate chakras. Analyse its effect and
write a report on the same.

Suggested Readings:
● Knight, S. (2009). NLP at Work: The Essence of Excellence. Boston: Nicholas Brealey
Publishing.
● Murphy, J. (2015). The Power of Your Subconscious Mind. Delhi: Fingerprint!
Publishing.
● Zohar, D. (2012). Spiritual Intelligence: The Ultimate Intelligence. London: Bloomsbury
Paperbacks.

Note: Latest edition of the readings may be used.

Page 231 of 320

 International Finance
BC: DSE- 7.4

Objective: The course aims to familiarize the students with the principles and practice of
international finance.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the International Monetary System and the nature and scope of international
finance.
2. examine Foreign Exchange Markets.
3. analyse the factors affecting the exchange rates.
4. examine the International Financial Markets and Instruments.
5. evaluate various kinds of risks due to fluctuation in the exchange rate and management of
these risks.
6. Analyse issues in International Capital Budgeting.

Course Contents:

Unit wise weightage C&K* A&A**

of marks (in %)
Unit

Unit 1: International Financial Environment 20 √ √

Unit 2: Foreign Exchange Markets 20 √ √

Unit 3: Exchange Rate Determination 20 √ √

Unit 4: International Financial Markets and 20 √ √

Foreign Exchange Risk Management

Unit 5: International Capital Budgeting 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: International Financial Environment:

Evolution of International Monetary System, Bimetallism, Gold Standard, Bretton Woods
System, Flexible Exchange Rate Regime and Current Exchange Rate Arrangements.
Globalization and Multinational Enterprise. Issues in international finance.

Unit 2: Foreign Exchange Markets:

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Spot Markets, Spot Rate Quotations, Trading in Spot Markets, Cross Exchange Rates. Forward
Markets: Concept of Forward Rates, Long and Short Forward Positions, Forward Premium and
Discounts. Arbitrage, Hedging and Speculation.

Unit 3: Exchange Rate Determination:

Factors affecting Exchange Rate, Relative Inflation Rate, Relative Interest Rate, Relative Income
Levels, Government Controls, expectations, etc. Theories of Exchange Rate ( Purchasing Power
Parity, Interest Rate Parity and Fisher‘s Effect).

Unit 4: International Financial Markets and Foreign Exchange Risk Management:

Foreign Portfolio Investment, International Bond & Equity market, GDR, ADR. International
Financial Instruments, Foreign Bonds, Eurobonds and Global Bonds. Floating rate Notes, Zero-
coupon Bonds. Types of risk exposure - Transaction exposure, Economic exposure and
Translation exposure, Measurement of risk exposure. Management of currency risk using
currency forwards and futures, currency options and currency swaps. Interest Rate Risk and its
management.

Unit 5: International Capital Budgeting

Cross border investment decision: Types and issues, Greenfield investment vs. cross border
M&As. Estimation of cash flows from cross border investment projects. Risks in cross border
investment decision-currency risk, political risk, country risk, inflation risk etc. Valuation
techniques by incorporating risk and other factors.

Practical Exercises:

The learners are required to:

1. use RBI and other websites to evaluate the impact of change in exchange rates.
2. use various software to assess the impact of different factors on exchange rates,
3. calculate cross exchange rate to find arbitrage opportunity.
4. select the appropriate international financial instruments as per investment needs.
5. select the appropriate instrument for managing the risk.
6. study cross- border mergers and acquisitions.
7. evaluate cross-border investment opportunities.

Suggested Readings:
● Apte, P.G. ―Multinational Financial Management‖ Tata McGraw-Hill, New Delhi.
● Eun, Cheol S. & Resnick, Bruce G. ―International Financial Management‖ Tata
McGraw-Hill.
● Madura, Jeff. ―International Financial Management” Cengage Learning.
● Maurice, Levi D. ―International Finance” Routledge.
● Sharan, V. International Financial Management, 6th ed. PHI Lerarning
● Shapiro, Alan C. ―Multinational Financial Management” John Wiley.
● Agnihotri, Anurag. “International Financial Management” Vikas Publications.

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Note: Latest edition of the readings may be used.

Assessment Method:
· There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
· Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

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 Financial Technology and Analytics

BC: DSE- 7.5

Objective: The aim of the course is to teach students about the financial technology revolution,
as well as the disruption, innovation, and opportunities that it brings. The course also aims to
impart awareness of the existing and emerging technologies and tools needed to analyse financial
data and develop analytical models in the financial service sector to create new business
paradigms.

Learning Outcomes: After completion of the course, learners will be able to:
1. Examine the different business models using financial technology and analytics;
2. analyse the functioning of block chain with smart contracts, creating cryptocurrency, and
robotic process agents;
3. demonstrate the application of Artificial Intelligence (AI) in finance
4. demonstrate the contribution of digital payment system in creating a cashless economy;
5. analyse the growth of FinTech industry in India and the relevance of various regulatory
forms adopted by the government in this regard;

Course Contents:
Unit wise *C&K **A&A
Unit weightage of
marks (in %)

Unit 1: Introduction 15 √ √

Unit 2: Digital finance and 20 √ √

applications in business

Unit 3: Digital payments, 25 √ √

cryptocurrency, and block chain

Unit 4: Financial data and analytics 25 √

Unit 5: FinTech in India 15 √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Page 235 of 320

Unit 1: Introduction

Introduction to technologies in financial markets; Financial technologies (FinTech) and the

transformation in financial services; FinTech evaluation and regulation in banks, start-ups, and
emerging markets, different types of FinTech users, top FinTech companies.

Unit 2: Digital Finance and applications in Business

Digitization of financial services (Retail banking and corporate banking), Artificial Intelligence
(AI) and Machine Learning (ML) applications in finance, FinTech and the online lending
landscape - Rise of alternate finance, future of SME lending; Funding ecosystem; Crowd-
funding and business financing; payments and retail transactions.

Unit 3: Digital payments, cryptocurrencies, and blockchain

Digital payments and innovations; Developing countries and digital financial services (DFS):
Regulations of mobile centric payment system; Real time gross settlement (RTGS) systems;
Crypto-currencies and blockchain; Understanding blockchain technology, its potential and
application – overview of crypto currency, Legal and regulatory implications of
cryptocurrencies.

Unit 4: Financial data and analytics

Understanding the technology enabling FinTech - and what constitutes a FinTech application;
Future of AI in Robo-Advice; RPA (Overview of Robotic Process Automation) issues of privacy
management in the financial services environment; Application of data analytics in financial
services; Data protection and privacy, cybersecurity – overview of cybersecurity industry‘s best
practices and standards

Unit 5: FinTech in India

FinTech in India: Opportunities and challenges; Role of FinTech in financial inclusion and
financial integration; FinTech and government regulations; Implications of FinTech
developments for banks; Social implications of FinTech transformation, FinTech growth in
India, case studies.

Practical Exercises: The learners are required to:

1. identify a FinTech start-up, analyse, and present a report on its business model.
2. identify a FinTech involved in the SME lending business and analyse how they are
contributing to restructuring the SME lending landscape.
3. analyse and prepare a report on the role of digital India Project in building a cashless
society and evaluate its achievements.

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 4. analyse and prepare a report on increase in digital payments.
5. analyse and prepare a report of FinTech growth in India over the past five years.
Suggested Readings:

● Akkizidis, I., & Stagars, M. (2015). Marketplace lending, financial analysis, and the
future of credit. New Jersey: Wiley.
● Chishti, S., & Barberis, J. (2016). The financial technology handbook for investors,
entrepreneurs and visionaries. New Jersey: Wiley.
● Chishti, S., Craddock, T., Courtneidge, R., & Zachariadis, M. (2020). The PayTech
book. New Jersey: Wiley.
● Hill, J. (2018). FinTech and the remaking of financial institutions. London: Academic
press, Elsevier.
● Diamandis, P. H., & Kotler, S. (2020). The future is faster than you think: How
converging technologies are disrupting business, industries, and our lives. New York:
Simon & Schuster.

Note: Latest edition of the readings may be used.

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 Mergers, Acquisitions and Corporate Restructuring

BC: DSE- 7.6

Objective: The course aims to familiarise the students with different aspects of corporate
restructuring, mergers & acquisitions and to develop an understanding of the subject including
contemporary practices in the corporate sector.

Learning Outcomes: After completion of the course, learners will be able to:
1. interpret the different forms of corporate restructuring.
2. describe the different types, motives and reasons of mergers and acquisitions.
3. summarize the legal provisions of mergers and acquisitions.
4. analyse the important methods of valuation.
5. demonstrate the issues related to integration.
Course Contents:
Unit wise *C&K **A&A
Unit weightage of
marks (in %)
Unit 1: Introduction to corporate 20 √ √
restructuring

Unit 2: Mergers and acquisitions 20 √ √

Unit 3: Legal aspects of mergers and 20 √ √

acquisitions

Unit 4: Methods of valuation 20 √ √

Unit 5: Issues related to integration 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit-1: Introduction to corporate restructuring

Meaning and understanding of corporate restructuring: need, scope. Indian and global scenario.
Forms of corporate restructuring–merger, acquisition, takeovers, amalgamation, consolidation,
absorption, disinvestments, spin off, split-off, strategic alliance, reverse merger, demerger, joint
venture and strategic alliances.

Unit-2: Mergers and acquisitions

Types of mergers and acquisitions - Horizontal, vertical & conglomerate. Motives and reasons:
Growth & expansion, increase in market share, synergy, diversification, other economic motives,
tax motives, financial motives, hubris and other motives. value creation in mergers and
acquisitions.

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Unit-3: Legal aspects of mergers and acquisitions
Provisions of the companies act, 2013 and competition act, 2002. Important regulations of SEBI
Takeover Code, 2011.

Unit-4: Methods of valuation

Valuation of a business, methods of valuation - Market price, asset based, cash flow basis,
earning potential basis. Computation of impact on EPS and market price. Determination of
exchange ratio. Concept of EVA, MVA and FCF. Financing of merger.

Unit-5: Issues related to integration

Criteria for negotiating friendly takeover, hostile takeover, defence against hostile takeover.
Post-merger integration issues: H.R. and cultural issues. Recent cases of merger and
acquisitions.

Practical Exercises:
The learners are required to:
1. understand the different methods of valuation of a business
2. calculate the exchange ratio related to mergers and acquisitions
3. understand financing of MACR

Suggested Readings:

● Arzac, E. R. (2008). Valuation for mergers, buyout and restructuring, 2nd Edition. John
Wiley & Sons.
● Brealey, Myers & Allen. (2018). Principles of corporate finance, 12th Edition. McGraw
Hill.
● Chandra, P. (2015). Corporate creation. Tata McGraw Hill.
● Damodaran, A. (2012). Damodaran on valuation: Security analysis for investment and
corporate finance, 2nd Edition. John Wiley & Sons.
● De Pamphilis, D.M. (2008). Mergers, acquisitions, and other restructuring activities, 4th
Edition. Academic press, Elsevier Inc.
● Gaughan, Patrick A. (2015). Mergers acquisitions and corporate restructurings, 5th
Edition. Wiley India.

● J. Fred Weston, Mitchell, Mulherin and Salwan (2011). Takeovers, restructuring and
corporate governance, 4th Edition. Pearson Education.
● Jawa, Rachna. (2009). Mergers, acquisitions and corporate restructuring in India-
procedures and case studies, New century publications.
● Kar, Rabi Narayan and Minakshi. (2017). Mergers acquisitions & corporate restructuring
strategies & practices, 3rd Edition. Taxmann.
● Ramanujan, S. (2000). Mergers: The new dimensions for corporate restructuring. Tata
McGraw Hill.

Note: Latest edition of the readings may be used.

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 Integrated Marketing Communication

BC: DSE- 7.7

Objective: The course aims to make students understand the shift from mass communications to
integrated marketing communication.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the concept of marketing communication.
2. describe the various communication tools, marketers can use.
3. interpret the message and media strategies in the context of communication objectives.
4. articulate the challenges related to IMC
5. summarize the process of IMC

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 10 √ √

Unit 2: The Process of IMC –Planning 20 √ √

Unit 3: The Process of IMC –Designing 30 √ √

the Marketing Communication Mix
Unit 4: The Process of IMC -Creative 30 √ √
strategies and Media Coordination
Unit 5: The Process of IMC - 10 √ √
Implementation and Monitoring
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1 Introduction
Communication Process and its Effectiveness
The Meaning and Importance of Marketing Communication
The Meaning of IMC and its need in the Contemporary Environments

Unit 2: The Process of IMC –Planning

Understanding consumers‘ Levels of Involvements
Setting the Communication Objectives – in terms of Sales and Communication Tasks
Classic Response Hierarchy models – AIDA, Hierarchy-of-Effects and Innovation- Adoption
model
Establishing the Communication Budget – the Methods and Trade-Offs

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Unit 3: The Process of IMC –Designing the Marketing Communication Mix
Personal Communication Tools – Personal Selling, Tele-marketing
Mass Communication Tools – Advertising, Publicity and Public Relations, Sales Promotion
Digital Communication Tools – Online Advertising and Public Relations, Websites,
Blogs/Vlogs, Mobile Marketing, e-mail Marketing, viral Marketing
Factors affecting the designing of Marketing Communication Mix

Unit 4: The Process of IMC -Creative strategies and Media Coordination

Value Propositions and Appeals, Message Structure and Message Sources
Personal and non-personal Channels of Communication
Media Selection- Objectives and Scheduling

Unit 5: The Process of IMC - Implementation and Monitoring

Measuring and Evaluating the Performance
Role of Communication Companies for IMC
Challenges of IMC – Internal and External

Practical Exercises:

The learners are required to:

1. understand the communication challenges occurring inside the firm through role-playing.
2. prepare budget for introducing an expensive unique product.
3. discuss how each one of the consumer response models could be used by a company such
as Philips in planning the introduction of a new product like an Air Purifier?
4. in recent times we have seen growth in the use of product placements. Do we see this as a
continuing trend? Why or why not?
5. while the Internet has its distinct advantages, some traditional media have features which
make them more useful for achieving certain communication objectives. Discuss with
examples.
6. design and develop an Integrated Promotion Campaign for a novelty in rural market.
7. discuss how marketers of low-involvement products like shampoo or soaps would use the
various IMC tools differently than a marketer of a high involvement product like a smart phone
or a car?
8. how are communication companies facilitating one-stop-shopping for their clients to
improve their overall communications effectiveness?

Suggested Readings:
● Belch, G. E., Belch, M. A., and Purani Keyoor (2021). Advertising and Promotion: An
Integrated Marketing Communications Perspective, 12th ed. McGraw-Hill
Education(India) Pvt Ltd.
● Capon, N., & Singh, S. S. (2010). Managing marketing: an applied approach. Wiley
● Chaffey, D, Chadwick, F.A, Johnston, Kevin, and Mayer, Richard (2019),Internet
marketing: Strategy, Implementation and Practice. Third ed. ( Pearson Education)
● Chaffey, D., & Smith, P. R. (2013). eMarketing EXcellence: Planning and optimizing
your digital marketing. Routledge.

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 ● Clow, Kenneth E. and Baack, Donald E (2021) , Integrated Advertising, Promotion and
Marketing Communications, Ninth Ed. Global Edition ( Pearson Education )
● Dutta K(2016).Integrated Marketing Communications.Oxford University Press.
● Frost, R. D., & Strauss, J. (2016). E-marketing. Routledge
● Gupta, Seema (2020) , Digital Marketing, 2nd Ed. McGraw-Hill Education(India) Pvt
Ltd.
● Kotler, P., Keller, K. L., Ang, S. H., Tan, C. T., & Leong, S. M. (2021). Marketing
management: an Asian perspective. Pearson Education
● Kotler,P., Kartajiyan, H, Setiawan, Ivan. and (2019), Marketing 4.0: Moving from
Traditional to Digital , Audible audiobook, (Gildan Media LLC)
● Shah, Kruti ( 2018). Advertising and Integrated marketing Communications, McGraw-
Hill Education(India) Pvt Ltd., 8th ed.

Note: Latest edition of the readings may be used.

Page 242 of 320

 Retail Management

BC: DSE- 7.8

Objective: The course aims to provide a comprehensive understanding of the theoretical and
applied aspects of Retail Management.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop fundamental understanding of the concept of retailing and its formats.
2. explain the dynamics of retail store location, its design and visual display.
3. describe and analyse the marketing mix strategies used by the retailers/e-tailers to
interact with their customers.
4. develop an understanding of managing human resources in retailing for sustainable
relationship building with the customers as enticed in the concept of Customer Relationship
Management.
5. comprehend the legal and ethical issues and the role of ICT in Retail Management.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 20 √ √

Unit 2: Retail Planning 20 √ √

Unit 3: Retail Marketing Mix 25 √ √

Unit 4: Managing Human Resources and 20 √ √

Customer Relationships in Retailing

Unit 5: Contemporary Issues in Retail 15 √ √

Management
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Retailing: Nature, Scope and Importance of Retailing, Formats of Retailing: Store-based and
Non-Store based including E-tailing, Emerging Trends in Retailing in India, Career Options in
Retailing.

Unit 2: Retail Planning

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Understanding Retail Consumer, Selecting Target Market and Retail Location, Store Design and
Layout, Visual Merchandising and Displays.

Unit 3: Retail Marketing Mix

Merchandising and Inventory Decisions, Merchandise Pricing Decisions, Retail Distribution

Decisions and Retail Promotion Decisions with special emphasis on Retail Selling Skills.

Unit 4: Managing Human Resources and Customer Relationships in Retailing

HRM process in Retail: an overview, Customer Relationship Management: Concept and Types
of CRM in Retailing.

Unit 5: Contemporary Issues in Retail Management

Role of Information Technology in Retailing, Legal and Ethical Issues in Retailing and Mall
Management.

Practical Exercises*:

The learners are required to:

1. prepare an experiential report on the use of vending machines in a retail format of your
choice.
2. haats are popular not only in rural India, but in urban areas too. Conduct a study on the
effectiveness of their location and visual merchandising display strategy that they have
adopted.
3. study the layout, merchandising and display of any store-based retail format.
4. analyse any element of retail marketing mix strategy in detail of any store-based retail
format.
5. perform role play as customer and retailer with respect to different product categories to
effectively demonstrate the ability to close the sale.
6. conduct personal interviews of the sales staff in a retail store to identify what motivates
them more- monetary or non-monetary incentives.
7. study the customer relationship management practices followed at a retail store.
8. prepare a case study on the promotional strategy used in a mall in your vicinity.
*Note: These practical exercises are suggestive.

Suggested Readings#:

● Bajaj C(2016).Retail Management.Oxford University Press.

● Bajaj, C., Tuli, R., & Srivastava, N. V. (2010). Retail management. Oxford University
Press.

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 ● Berman, B. R., & Evans, J. R. (1995). Retail Management: A Strategic Approach.
Prentice Hall. Englewood Cliffs, NJ.

● Levy, M., Weitz, B. A., & Ajay, P. (2009). Retailing Management: Tata McGraw- Hills
Publg. Co. Ltd., New Delhi.

● Newman, A.J., & Cullen, P. (2002). Retailing Environment; Operations. New Delhi:
Cengage Learning India Private Limited.

● Sinha and Uniyal (2018).Managing Retailing.Oxford University Press.

● Vedamani, G. G. (2008). Retail management. Jaico, Ed. 3rd.

Note: Latest edition of the readings may be used.

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 Consumer Affairs & Sovereignty
BC: DSE- 7.9
Objective: This course seeks to familiarize the learners with their rights and responsibilities of a
consumer and the procedure to redress their complaints. The learner should be able to
comprehend the business firms‘ interface with consumers and the related regulatory and business
environment.
Learning Outcomes: After completion of the course, learners will be able to:
1. describe the concept of consumer and post-purchase voicing of consumer grievances.
2. demonstrate how to exercise the consumer rights provided under Consumer Protection
Act, 2019.
3. comprehend the filing, hearings, and appeal provisions.
4. identify the role of industry regulators in consumer protection.
5. demonstrate the impact of standards on quality of products.

Course Contents:

Unit wise C&K* A&A**

weightage of
Unit
marks (in %)

Unit 1: Introduction 20 √

Unit 2: The Consumer Protection Act, 25 √ √

2019

Unit 3: Grievance Redress Mechanism 20 √ √

under the CPA, 2019

Unit 4: Role of Industry Regulators in 20 √ √

Consumer Protection

Unit 5: Developments in Consumer 15 √

Protection in India

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction

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Concept of Consumer, Consumer Buying Process, Post-Purchase Behaviour, Factors affecting
voicing of consumer grievances, Alternatives available to dissatisfied consumers: Private Action
and Public Action.Complaint handling process : ISO 10000 suite
Nature of markets: Liberalization and Globalisation of the Indian Consumer Market, Socio
Economic Classification of Indian Consumers, online and offline markets; Organized and
unorganized market, Grey market Concept of price in retail and wholesale, MRP, Fair price,
labelling and packaging: legal aspects.

Unit 2: The Consumer Protection Act, 2019

Genesis of the Consumer Protection law in India; Basic concepts: Consumer, goods, service,
defect in goods, deficiency in service, spurious goods, unfair trade practice, restrictive trade
practice, unfair contract, product liability, consumer rights.
Organisational Set up under the CPA, 2019: Advisory bodies: Consumer Protection Councils at
the Central, State, and District level: Composition and role. Central Consumer Protection
Authority: Composition and Powers; Adjudicatory bodies: District Commission, State
Commission, and National Commission: Composition and Jurisdiction (Territorial and
Pecuniary). Role of Supreme Court under the CPA with relevant case laws. Consumer Mediation
Cell.
Unit 3: Grievance Redress Mechanism under the CPA, 2019
Who can File a Complaint? Grounds of Filing a Complaint, Limitation Period, Procedure for
Filing and Hearing of Complaint, Reliefs provided, Appeal, Enforcement of Order, Offences and
Penalties.
Leading cases decided by the National Commission/Supreme Court under the CPA in: Medical
service, Banking, Insurance, Housing Construction, Education, defective product, Unfair Trade
Practices.
Unit 4: Role of Industry Regulators in Consumer Protection
Banking: Banking Ombudsman Scheme
Insurance: Insurance Ombudsman
Food Products: FSSAI
Advertising: ASCI
Housing Construction: RERA
Telelcom : Role of TRAI

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Role of. Central Consumers Protection Authority (CCPA) : under CPA, 2019
Unit 5: Developments in Consumer Protection in India:
Consumer Movement in India; Voluntary Consumer Organisations (VCOs); National Consumer
Helpline, GAMA, CONFONET, e-daakhil,
Quality and Standardisation: AGMARK, ISI mark, Hallmarking, Consumer Grievance Redressal
under the BIS Act, 2016. Role Of Energy Rating and Energy standards, Role of ISO and international
Standards.
Practical Exercises:
The learners are required to:

1. talk to people in your community and find out what they do when they are dissatisfied
with a product or service.
2. observe the buying patterns of your family with respect to online and offline purchasing
during the last two years..
3. share your experience with respect to infringement of any of the consumer rights.
4. visit the www.ncdrc.nic.in and pick any two case judgments on deficiency in services ,
examine who was the complainant, ground of complaint, appeal filed, and where filed
and final order passed by the concerned consumer commission.
5. observe the advertisements given by builders and verify whether they are registered under
the RERA.
6. visit the website of ASCI and find out the nature of complaints received and what action
was taken by ASCI.
7. identify products which is using ISI mark. Check whether it is genuine or fake
8. identify the product categories for which standards are mandatory under the BIS.
Suggested Readings:

● Aggarwal, V. K. (2021), Law of Consumer Protection, (4 th ed.), Bharat Law House, Delhi

● Khanna, S R and Hanspal, Savita (2020), Consumer Affairs & Customer Care, (1 st
ed.),VOICE Society (Regd.), Delhi.

● Kapoor, Sheetal (2021), Consumer Affairs and Customer Care, (1st ed.), Scholar Tech
Press, Delhi

● Rao, Rajyalakshami (2022), Consumer is King, Universal Law Publishing Company, Delhi

Page 248 of 320

● Patil, Ashok, R. (2022), Landmark Judgments on Consumer Protection and Law: 2008-
2020, e-book, www.consumeraffairs.nic.in
● The Bureau of Indian Standards, 2016
● The Consumer Protection Act, 2019
● Real Estate (Regulation and Development) Act, 2016

Additional Resources:

● www.consumeraffairs.nic.in
● www.bis.org
● https://fssai.gov.in
● https://irdai.gov.in
● https://rbi.org.in/Scripts/Complaints.aspx
● www.confonet.nic.in
● www.ncdrc.nic.in
● https://ascionline.in

Note: Learners are advised to use the latest edition of readings

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 International Taxation
BC: DSE- 7.10
Objective: The course aims to introduce students to the issues of international tax avoidance and
evasion. The course would also create awareness about the various methods followed to alleviate
international double taxation, along with understanding international initiatives on tax
compliance.

Learning Outcomes: After completion of the course, learners will be able to:

1. comprehend the meaning and causes of international double taxation.

2. compare and evaluate the different methods adopted by countries to alleviate
international double taxation.
3. analyse the techniques used for international tax evasion and avoidance.
4. evaluate the methods used nationally and internationally for prevention of international
tax evasion and avoidance.
5. demonstrate their awareness of international Model Conventions on prevention of
international double taxation.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: International Double Taxation 15 √ √

Unit 2: Alleviation of International 25 √ √

Double Taxation
Unit 3: International Tax Evasion and 20 √ √
Avoidance
Unit 4: Prevention of International Tax 25 √ √
Evasion and Avoidance
Unit 5: Tax Challenges Arising from 15 √ √
Digitalisation of the Economy
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: International Double Taxation

Concept of international double taxation; principles of international taxation – source rule and
residence rule; international tax evasion and avoidance; Advance Ruling; withholding tax rates
on different sources of incomes.

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Unit 2: Alleviation of International Double Taxation
Methods to alleviate international double taxation: exemption method, tax credit method, tax
sparing credit method; bilateral tax treaties (Double Taxation Avoidance Agreements) –
objectives, features and benefits; multilateral tax treaties; bilateral investment treaties.
Model Bilateral Double Taxation Conventions: OECD Model Convention and United Nations
Model Convention

Unit 3: International Tax Evasion and Avoidance

Methods of tax evasion and avoidance: transfer pricing, Base Erosion and Profit Shifting; tax
havens and treaty shopping; the case of India-Mauritius tax treaty.

Unit 4: Prevention of International Tax Evasion and Avoidance

Arm‘s length price, transfer pricing regulations in India, transfer pricing methods, transfer
pricing compliance practices; Advance Pricing Agreements; anti-treaty abuse provisions;
General Anti Avoidance Rules; exchange of information.
BEPS Action Plan, BEPS Multilateral Instrument; Multilateral Convention to Implement Tax
Treaty Related Measures to Prevent BEP

Unit 5: Tax Challenges arising from Digitalisation of the Economy

Importance of corporate taxes; trends in corporate taxes; reforms in international direct taxation
rules, indirect taxation and e-commerce; enhancing Digital Platforms Reporting.

Practical Exercises:

The learners are required to:

1. conduct an inter-country comparison of corporate taxes as well as withholding tax rates

for different kinds of income.
2. conduct a trend analysis of proliferation of bilateral tax treaties over a period of time.
3. prepare case studies of some specific bilateral treaties to demonstrate the concept of tax
treaty shopping.
4. conduct an in-depth analysis of the methods used by individual countries as well as
international organisations to avoid Base erosion and Profit Shifting
5. make presentation on contemporary issues such as tax challenges arising from
digitisation of economies.

Suggested Readings:

● Agrawal, D. C. Basic Concepts of International Taxation, Taxmann.

● Garg, K. Guide to International Taxation. Bharat Law House

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 ● OECD (2022). Transfer Pricing Guidelines for Multinational Enterprises and Tax
Administrations.
● OECD (2020). Tax Challenges arising from Digitalisation – Economic Impact
Assessment: Inclusive Framework on BEPS.
● OECD (2017). Model Convention on Income and Capital.
● United Nations (2017). Department of Economic and Social Affairs, United Nations
Model Double Taxation Convention between Developed and Developing Countries.
● UNCTAD (2021). World Investment Report.
● Vijayasarathy, D. Fundamentals of International Taxation. Bharat Law House
● https://www.oecd.org/tax/beps/beps-actions/

Note: Latest edition of the readings may be used.

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 Corporate Tax Planning
BC: DSE- 7.11

Objective: The course aims to provide knowledge of various aspects of corporate tax planning
and their impact on decision-making.

Learning Outcomes: After completion of the course, learners will be able to:
1. differentiate between various tax planning concepts and understand the assessment of
corporate assesses;
2. devise strategies for tax planning in respect of setting up of a new business specially the
tax issues of start-ups;
3. understand the relevant tax provisions for non-resident Indians and double taxation
relief;
4. understand the provisions of transfer pricing; and
5. understanding tax planning with reference to different forms of business restructuring.

Course Content:
Unit wise C&K* A&
Units weightage of A**
marks (in %)
Unit 1: Tax Planning and computation of tax liability of 30% √ √
companies
Unit 2: Setting up of new business and capital gains in 20% √ √
select cases
Unit 3: Non-residents and Double Taxation 20% √ √

Unit 4: Transfer Pricing and Advance Rulings 15% √ √

Unit 5: Business Restructuring 15% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Tax Planning and computation of tax liability of companies

Tax planning, tax management, tax evasion, tax avoidance; Types of companies; Residential
status of companies and tax incidence; Tax liability and minimum alternate tax; Carry forward
and set off of losses in case of certain companies; Deductions available to corporate assesses.

Unit 2: Setting up of new business and capital gains in select cases

Tax planning with reference to setting up of a new business: forms of organisation and tax
provisions for start-ups; Tax planning with reference to receipt of insurance compensation,
distribution of assets at the time of liquidation and sale of scientific research assets.

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 Unit 3: Non-residents and Double Taxation
Tax planning in respect of non-resident Indians: Tax on non-resident sportsmen or sports
associations, Exemption of Interest on NRE accounts and Exemption in respect of salaries of
foreign citizens; Double taxation relief.

Unit 4: Transfer Pricing and Advance Rulings

Transfer pricing: Arm‘s length price and its computation; Advance rulings.

Unit 5: Business Restructuring

Tax planning with reference to business restructuring: Amalgamation, Demerger, Slump sale,
Conversion of sole proprietary concern/ partnership firm into Company and Conversion of
company into LLP.

Practical Exercises:

The learners are required to:

1. discuss relevant provisions of the Income-tax Act, 1961 from the official website of
Government of India;
2. refer the Finance Act to know about the amendments done in various provisions of the
Income-tax Act, 1961;
3. refer relevant notifications and circulars from the official website of Government of
India;
4. refer the information available in the heading ‗International Taxation‘ on the official
website of Government of India; and
5. learn about various tax services available on the official website of Government of India.

Suggested Readings:
● Ahuja, Girish and Gupta, Ravi. Corporate Tax Planning. Commercial Law House,
Delhi.
● Singhania, Vinod K. and Singhania, Monica. Corporate Tax Planning & Business
Tax Procedures. Taxmann Publications Pvt. Ltd., New Delhi.

Additional Readings:
● The Income Tax Act, 1961
● The Limited Liability Partnership Act, 2008

Note: Latest edition of the readings may be used.

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 Personal Tax Planning
BC: DSE- 7.12

Objective: The course aims to provide basic knowledge of Income Tax Laws and its planning to
students in easily comprehensible manner with a view to equip them to use the legitimate tool of
planning in their economic life.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the concept of tax planning, use the residential status to plan the scope of
income and e-filing of ITR-1;
2. apply critical thinking to minimize tax liability of individuals with respect to salary
income and understand how to develop the efficient pay packages;
3. devise tax planning strategies in relation to income from house property;
4. devise tax planning strategies in relation to income from transfer of capital assets viz.,
immovable property and shares; and
5. know about the deductions available for the purpose of reducing tax liability.

Course Content:
Unit wise C&K* A&A**
Units weightage of
marks (in
%)
Unit 1: Concept of Tax Planning 20% √ √

Unit 2: Tax Planning in relation to Salary Income 20% √ √

Unit 3: Tax Planning in relation to Income from House 20% √ √

Property
Unit 4: Tax Planning in relation to Capital Gains and 20% √ √
Other Sources
Unit 5: Clubbing, Deductions and Computation of tax 20% √ √
liability
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Concept of Tax Planning

Meaning of tax planning, tax avoidance, tax evasion and tax management; Objectives of tax
planning; Tax Planning with reference to residential status of an individual: Determination of

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residential status, and relationship between residential status and incidence of tax; Tax planning
with reference to filing of ITR-1: e-Filing of ITR-1.

Unit 2: Tax Planning in relation to Salary Income

Tax planning in respect of salary income: House rent allowance vs. perquisite of
accommodation, transport allowance vs. transport facility, education allowance vs. education
facility, and medical allowance vs. medical facility; Simple case studies based on designing pay
package

Unit 3: Tax Planning in relation to Income from House Property

Tax Planning in respect of self-occupied house property, let-out house property, and property
used for business or profession of the assessee; Set-off and carry forward of house property
losses.

Unit 4: Tax Planning in relation to Capital Gains and Other Sources

Tax planning in respect of capital gains: Computation of long-term capital gains and short-term
capital gains of immovable property and shares (simple cases); Exemptions from capital gains
under section 54 and 54EC (simple cases); Tax planning in respect of Income from Other
Sources: Gifts received from relatives and non-relatives.

Unit 5: Clubbing, Deductions and Computation of tax liability

Income of other persons included in assessee‘s total income: Income of spouse and minor child;

Deductions under sections 80C, 80CCD (1), 80CCD(1B), 80CCD (2), 80D, 80DD, 80TTA,
80TTB and 80U; Computation of total income and tax liability of individuals (simple cases);

Tax planning in respect of old vs. new tax regime of individuals;

Practical Exercises:

The learners are required to:

1. discuss relevant provisions of the Income-tax Act, 1961 from the official website of
Government of India;
2. refer the Finance Act to know about the amendments done in various provisions of the
Income-tax Act, 1961;
3. refer relevant notifications and circulars from the official website of Government of
India;
4. do hands on training to furnish ITR-1 on the official e-filing website of the
Government of India i.e., www.incometax.gov.in; and

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5. go through various information relevant for an individual assessee available on the
official e-filing website of the Government of India.

Suggested Readings:
● Ahuja, Girish and Gupta, Ravi. Systematic Approach to Income Tax. Flair
Publications Pvt. Ltd., Delhi.
● Mittal, Naveen. Concept Building Approach to Income Tax Law & Practice. Cengage
Learning India Pvt. Ltd., Delhi.
● Singhania, Vinod K. and Singhania, Monica. Students‟ Guide to Income Tax,
University Edition. Taxmann Publications Pvt. Ltd., New Delhi.

Additional Resources
● Current Tax Reporter. Current Tax Reporter, Jodhpur.
● Income Tax Reports. Company Law Institute of India Pvt. Ltd., Chennai.
● Jain, R.K., Ayakar Vidhan avam Likhankan, Rajeev Bansal Publications, 2017.
● Mehrotra, H.C. and Goyal, S.P., Ayakar Vidhan avam Likhankan (Income Tax Law
and Accounts), Sahitya Bhawan, Agra, 2016.
● Mehrotra, H.C. and Goyal, S.P., Direct Tax including Tax Planning & Management.
Sahitya Bhawan, Agra, 2017.

Assessment: There shall be no practical examination of e-filing of ITR-1.

Note: Latest edition of the readings may be used.

Page 257 of 320

 Business Research Methods

BC: DSE- 7.13

Objective: The course aims to inculcate research aptitude among the learners and equip them
with knowledge and skills required to successfully undertake various steps in the research
process.
Learning Outcomes: After completion of the course the learners will be able to:
1. explain research concepts, its types and steps in the research process.
2. analyse research problems and assimilate various types of Research Design.
3. examine scales, sampling techniques and design data collection tools.
4. examine various techniques of data analysis and interpretation.
5. describe a complete research report in appropriate format.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 20 √ √

Unit 2: Research Design 20 √ √

Unit 3: Data Collection 20 √ √

Unit 4: Data Analysis 20 √ √

Unit 5: Report Writing and Ethics 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction

Meaning and Scope of Research; Application of research in Business; Types of Research-

qualitative, quantitative, longitudinal, cross-sectional, fundamental, applied, conceptual and
empirical; Characteristics of Good Research; Steps in Research Process; Terminologies of
research- Concept, Construct, Variables, Proposition and Hypothesis. Theory and Model;
Literature Review and Formulation of Research Question; Philosophies of Research; Induction
and Deduction Approach.

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Unit 2: Research Design

Research Design- Meaning and Characteristics; Types of Research Design- Exploratory,

Descriptive and Experimental. Meaning, Examples and Characteristics of Exploratory Research
Design. Methods of Exploratory Research Design. Steps in Exploratory Research. Meaning,
Characteristics and Methods of Descriptive Research Design with examples. Meaning and Types
of Experimental Research Design.

Unit 3: Data Collection

Measurement and Scaling; Primary scales of Measurement (Nominal, Ordinal, Interval and

Ratio). Scales for Measurements of Constructs- Likert, Semantic Differential Scale and Staple;
Reliability and Validity; Meaning and Sources of Primary and Secondary Data; Questionnaire
Design; Census and Survey Method; Probability and Non-Probability Sampling Techniques;
Sample Size Determination.

Unit 4: Data Analysis

Data Preparation and Cleaning; Graphical Presentation of Data; Frequency Distribution,

Descriptive Statistics; Steps in Hypothesis Testing; Hypothesis Testing- parametric (z test and t
test) and non-parametric (chi- square test).

Unit 5: Report Writing and Ethics

Types of Reports; Steps in Report Writing; Format and Presentation of Report, Referencing
(APA, Chicago manual etc.), Ethics in Business Research.

Practical Exercises:

Certain hands on practical exercises may be given as assignment to the students to make them
conversant with the concepts being taught in the class. Following are a few examples of practical
exercises from each unit-

1. a product manager wants to know the viability of new innovative product being launched
by his company. What are the steps that need to be followed in his research?
2. prepare Literature review from a topic of your choice involving business and economics.
3. identify type of a research design that will be most appropriate in a given scenario.
4. using online tools and platforms, design a questionnaire using various kinds of questions
including Likert scale statements to address a particular business problem.
5. using spreadsheet practice t- test, z-test and Chi- square test on the secondary data.
6. prepare a brief report following proper format in Word processing software.

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Suggested Readings:

● Bryman(2020). Business research Methods.Oxford University Press.

● Bryman, A., & Bell, E. (2011). Business research methods. 3rd ed. Cambridge; New
York, NY: Oxford University Press.
● Bryman, A., Bell, E. and Harley, B. (n.d.). Business research methods, Oxford University
Press.
● Cooper, D.R. and Schindler, P.S. (2014) Business Research Methods. 12th Edition,
McGraw Hill International Edition, New York.
● Creswell, J. D., Creswell, J. W. (2017). Research Design: Qualitative, Quantitative, and
Mixed Methods Approaches. United States: SAGE Publications.
● Dangi, H., Dewan, S., Business research methods, Cengage Learning India Pvt. Ltd.
● Field, A.(2013). Discovering statistics using IBM SPSS statistics. Sage.
● Hair, J.F., Page, M., & Brunsveld, N. (2019). Essentials of Business Research Methods
(4th ed.). Routledge. https://doi.org/10.4324/9780429203374
● Ken, B. (2019). Business statistics: for contemporary decision making. John Wiley &
Sons.
● Kothari, B. L. (2007). Research Methodology: Tools and Techniques. Jaipur: ABD
Publishers.
● Mark Saunders: Research Methods for Business: Pearson Education, 2010.
● Mishra (2014).Business Research Methods. Oxford University Press.
● Newman, W.L. (2021). Social Research Methods: Qualitative and Quantitative
Approaches, 8th ed. Pearson.
● Panneerselvam R. Research Methodology, 2nd ed. PHI Learning
● Sekran, U.& Bougie, R. (2015). Research Methods For Business A Skill Building
Approach. 6th ed. John Wiley.
● Zikmund, Babin, B.J., Carr, J.C. & Griffin, M. (2013). Business research methods (9th
Edition). South Western: Cengage Learning.

Note: Latest edition of the readings may be used.

Page 260 of 320

 Fundamentals of Human Resource Management
BC: GE- 7.1

Objective: The course aims to introduce learners to the field of human resource management by
exposing them to the key concepts.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the organisational human resource processes.
2. define job analysis, job description, and job design.
3. discuss the relevance and methods of training and development.
4. demonstrate the requisite skills in performance appraisal and compensation of employees.

Course Contents:

Unit wise Weightage of

Unit C&K A&A
Marks (in %)

Unit 1: Introduction to HRM 20 √ √

Unit 2: Human Resource Planning and Procurement 20 √ √

Unit 3: Employee Training and Development 20 √ √

Unit 4: Performance Appraisal and Employee Compensation 20 √ √

Unit 5: Employee Maintenance and Emerging issues in HRM 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to HRM

Concept, functions and significance of HRM. Challenges of human resource management.

Workplace diversity, employee empowerment, maintaining work life balance, and stress
management.

Unit 2: Human Resource Planning and Procurement

Quantitative and qualitative dimensions of human resource planning; job analysis, job
description and job specification. Recruitment: concept, sources and techniques. Selection:
concept and process.

Page 261 of 320

Unit 3: Employee Training and Development

Training: concept and methods; Apprenticeship, understudy, job rotation, vestibule training,
case study, role playing, and sensitivity training. Development: In-basket, management games,
conferences and seminars, coaching and mentoring; Training process outsourcing.

Unit 4: Performance Appraisal and Employee Compensation

Performance appraisal: nature, objectives and process; Performance management; Methods of

performance appraisal; Potential appraisal; Employee counselling; Job transfer and promotion.
Compensation - Concept and policies, Base and supplementary compensation; Individual, group
and organisation incentive plans; Fringe benefits; Performance linked compensation; Pay band
compensation system; Job evaluation.

Unit 5: Employee Maintenance and Emerging Issues in HRM

Employee health, welfare and safety; Social security; Employer-employee relations; Grievance
handling and redressal; Industrial disputes: Causes and settlement machinery; Contemporary
issues in HRM: Human Resource Information System (HRIS); HR Audit, emerging job
opportunities, e-HRM, work life balance and work from home.

Practical Exercises:

The learners are required to:

1. design a human resource plan.
2. conduct orientation cum induction programme.
3. hold mock counselling sessions.
4. create team building activities.
5. devise incentive plans for a diverse workforce.

Suggested Readings:

● Aswathappa, K. & Dash, S. (2021). Human Resource Management-Text and cases, Ninth
Edition, Tata McGraw-Hill.
● Chhabra, T. N. & Chhabra, M. (2020). Human Resource Management. Delhi:Sun India
Publications.
● Decenzo, D.A. , & Robbins, S. P. (2009). Fundamental of Human Resource
Management. New Jersey; Wiley.
● Gupta, C. B. (2018). Human Resource Management. Delhi: Sultan Chand & Sons.
● Prasad, L.M. (2018). Human Resource Management, Delhi: Sultan Chand & Sons
● Rao, V. S. P. (2020). Human Resource Management. Delhi: Second edition, Taxmann's.

● Note: Latest edition of the readings may be used.

Page 262 of 320

 Diversity Management
BC: GE- 7.2
Objective: The course aims to provide knowledge about the new realities of the workforce and
understanding of impact of diversity on various human resource functions and dynamics of team
diversity.
Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the skills to manage diversity at the workplace.
2. analyse the individual differences at the workplace.
3. describe the various dimensions of diversity and how these differences impact the
interpersonal relationships of the individuals.
4. compare and use tools of diversity management

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Diversity- An Overview 13.34 √ √

Unit 2: Workplace Diversity 26.66 √ √

Unit 3: Cultural Diversity 20 √ √

Unit 4: Managing workplace Diversity 26.66 √ √

Unit 5: Recent Trends and Developments 13.34 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Diversity- An Overview

Diversity-concept & meaning, Types & Dimensions of Diversity, concept & significance of
Diversity management, Drivers for diversity management, Diversity issues & challenges.

Unit 2: Workplace Diversity

meaning & significance, Diversity & inclusion at workplace, Impact of Workforce diversity on
HR functions, Workforce Diversity – Key to Organizational Performance, Role of Diversity as a
Determinant of Sustainable Competitive Advantage, Diversity in interpersonal relationships and
cross-cultural communication, Team Diversity.

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Unit 3: Cultural Diversity

Organisational Culture: meaning & significance, values and ethics of global work culture- task
related, individual & interpersonal values, Diversity in Organisational Culture, Culture as a
multi-level dynamic construct, Complexity & challenges in global Organisations.

Unit 4: Managing workplace Diversity

Diversity Management, Approaches to Diversity management- Colour-blind approach,
multicultural approach, All- inclusive multiculturalism, Organizational Strategies for Managing
Workplace Diversity – Workplace Inclusion, Strategies through Corporate Leadership, Diversity
Training and Mentoring, Employee Resource Groups, corporate social responsibility &
initiatives Flexible work programs.

Unit 5: Recent Trends and Developments

Diversity & multiculturalism Global Workplace Diversity management, Recent trends of

workplace diversity: Role of Technology in managing diversity, Diversity and innovation.
Ethical & Legal issues in managing diversity.

Practical Exercises:

The learners are required to:

1. identify the diverse composition of the workforce of organisations situated in India.
2. identify the practices adopted by organisations in India to manage their diverse
workforce.
3. examine the inclusive strategies adopted by Indian organisations to manage their diverse
workforce.

Suggested Readings:

● De Anca, C., & Vega, A. V. (2016). Managing diversity in the global organization:
Creating new Business values. Springer.
● Kirton, G., & Greene, A. M. (2021). The Dynamics of Managing Diversity and Inclusion:
A Critical Approach. Routledge.
● Klarsfeld, A., Booysen, L. A., Ng, E., Tatli, A., & Roper, I. (2014). International
handbook on diversity management at work:: country perspectives on diversity and equal
treatment. Edward Elgar Publishing.
● Konrad, A. M., Prasad, P., & Pringle, J. (Eds.). (2005). Handbook of workplace diversity.
Sage
● Machado, C., & Davim, J. P. (2017). Managing Organizational Diversity. Springer
International Publishing.
● Moss, G. (2012). Lessons on profiting from diversity. In Lessons on profiting from
diversity (pp. 1-18). Palgrave Macmillan, London.
● Nkomo, S. M. (1997). Managing diversity: Human resource strategies for transforming
the workplace.

Page 264 of 320

 ● Schwabenland, C. (2012). Metaphor and dialectic in managing diversity. Palgrave
Macmillan.
● Triana, M. (2017). Managing diversity in organizations: A global perspective. Routledge.

Note: Latest edition of the readings may be used.

Page 265 of 320

 Investing In Stock Markets

BC: GE- 7.3

Objective: The course aims to familiarize the students with the skills required to operate in the
stock market. They can learn the trading mechanism of the stock exchanges.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain the basics of investing in the stock market, the investment environment as well as
risk & return.
2. analyse the Indian securities market including the derivatives market.
3. examine the EIC (Economic, Industry and Company) framework.
4. conduct Fundamental Analysis.
5. conduct Technical Analysis.
6. analyse the mutual funds market.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Basics of Investing 20 √ √

Unit 2: Fundamental Analysis 20 √ √

Unit 3: Technical Analysis 20 √ √

Unit 4: Indian Stock Market 20 √ √

Unit 5: Investing in Mutual Funds 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Basics of Investing:

Basics of investment & investment environment. Concept of risk and return, Risk and return
trade-off, Types of investing and investors. Avenues of investments - Equity shares, Preference
shares, Bonds & Debentures, Insurance schemes, Mutual funds, Index funds,ETF. Security
markets - primary Market, secondary Market and derivative market. Responsible Investment.

Page 266 of 320

Unit 2: Fundamental Analysis:

Top-down and bottom-up approaches, Analysis of international & domestic economic scenario,
industry analysis, company analysis (quality of management, financial analysis: both annual and
quarterly, income statement analysis, position statement analysis including key financial ratios,
cash flow statement analysis, EBIT, capital gearing ratio, return on investment, return on equity,
EPS and DPS analysis, Industry market ratios: operating profit ratio, net profit ratio, PE, PEG,
price over sales, price over book value, dividend yield, earning yield, debt- equity ratio, eva).
Understanding the shareholding pattern of the company.

Unit 3: Technical Analysis:

Trading rules (credit balance theory, confidence index, filter rules, market breadth, advances vs
declines) and charting (use of historic prices, simple moving average and MACD, basic and
advanced interactive charts). Do‘s & Don‘ts of investing in markets.

Unit 4: Indian Stock Market:

Primary Markets (IPO, FPO, Private placement, OFS), Secondary Markets (cashmarket and
derivative market: Futures and Options), Market Participants: stock broker, investor,
depositories, clearing house, stock exchanges. role of stock exchange, stock exchanges in india-
BSE, NSE and MCX. Security market indices: Nifty, Sensex and sectoral indices, Sources of
financial information. Trading in securities: Demat trading, types of orders, using brokerage and
analyst recommendations.

Unit 5: Investing in Mutual Funds:

Concept and background ofmutual funds: advantages, disadvantages of investing in mutual

funds, types of mutual funds- open-ended, close-ended, equity, debt, hybrid, index
funds,exchange traded funds and money market funds. Factors affecting the choice of mutual
funds. CRISIL mutual fund ranking and its usage. Calculation and use of Net Asset Value.

Practical Exercises:

The learners are required to:

1. work on the spreadsheet for doing basic calculations in finance. Learners will also
practice technical analysis with the help of relevant software.
2. practice use of technical charts and indicators in predicting price movements through line
charts, bar charts, candle-stick charts, moving averages, exponential moving averages etc.
3. calculate risk and return of stocks using the price history available on the NSE website.
4. prepare an equity research report by carrying out fundamental analysis of securities with
the help of data of at least two listed companies (from different sectors) available on
various websites and then determine the value of securities by using MS Excel or similar
software.

Page 267 of 320

Suggested Readings:

● Chandra, P. ―Investment Analysis and Portfolio Management‖ Tata McGraw Hill

Education, New Delhi.
● Chaturvedi,S & Kaur, G & Singh, A & Kaur, J Investing in Stock Markets. Scholar Tech
Press, Delhi.
● Kevin, S. ―Security Analysis and Portfolio Management‖ PHI Learning, Delhi.
● Kumar V., Kumar N., and Sethi R. ―Investing in Stock Markets‖Ane Books.
● Pandian, P. ―Security Analysis and Portfolio Management‖ Vikas Publishing House,
New Delhi.
● Ranganatham, M., & Madhumathi, R. ―Security Analysis and Portfolio Management‖
Pearson Education, India.
● Singh J.K. and Singh A.K. ―Investing in Stock Markets‖ A K Publications, Delhi.
● Tripath V. & Pawar N. ―Investing in Stock Markets‖Taxmann Publications.

Note: Latest edition of the readings may be used.

Assessment Method:
· There shall be 2 credit hours for lectures.
· Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Page 268 of 320

 Sales Promotion
BC: GE- 7.4

Objective: The course aims to familiarize the students with the basics of Sales Promotion and its
importance in marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop a sales promotion campaign.
2. design different tools for sales campaign
3. analyse the need of a particular tool.
4. examine the public relation management.
5. contribute positively in business.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Sales Promotion 25% √ √

Unit 2: Types of Sales Promotion 15% √ √

Unit 3: Major tools of Sales Promotion 25% √ √

Unit 4: Developing Sales Promotion Program 25% √ √

Unit 5: Ethical and Legal aspect of Sales 10% √ √

Promotion
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Sales Promotion

Sales Promotion: Nature, meaning and importance of Sales Promotions; Significance of Sales
Promotion in marketing;; Relationship marketing and Sales Promotion; Role of Sales

Unit 2: Types of Sales Promotion

Different forms of Sales Promotions; Consumer-oriented Sales Promotion; Trade oriented Sales
Promotion; and Sales force oriented Sales Promotion

Page 269 of 320

Unit 3: Major tools of Sales Promotion

Sales Promotion tools including -Premiums, price offs, coupons, sampling, refunds and rebates,
contest, games and lotteries, point of purchase; Displays and demonstrations; Conferences use;
Trade fairs; Exhibition and fashion shows, Specialities and novelties, and recent prevalent tools -
features, strength and limitations.

Unit 4: Developing sales promotion programmes

Pre-testing; implementation; evaluating the result and making necessary modifications

Unit 5: Ethical and legal aspects of sales promotion

Importance of ethics in sales promotion; Unethical practices and its consequences in Sales
Promotion; Puffery or misrepresentation

Practical Exercises:

The learners are required to:

1. designing promotional campaigns
2. designing promotional tools like coupons, pamphlets etc
3. writing digital promotional messages
4. role play

Suggested Readings:

● Kazmi, S.H.H. & Batra, S.K. (2009). Advertising and sales promotion. Excel Books.
India

● Kotler, P. & Keller, K.L. (2021). A framework for marketing management. (6 th ed.)
Pearson

● Minahan, S. & Ogden-Barnes, S. (2015). Sales Promotion Decision Making: Concepts,

Principles, and Practice. (1 st ed.) United States, Business Expert Press

● Mullin, R & Cummins, J. (2010). Sales Promotion: How to Create, Implement and
Integrate Campaigns that Really Work. Paperback

● Neslin, Scott A., & Blattberg, Robert C. (1990). Sales Promotion: Concepts, Methods
and Strategies. United States, Prentice Hall

● Quelch, John A. (1989). Sales promotion management. Prentice Hall.

Page 270 of 320

Note: Latest edition of the readings may be used.

Note*
The specific emphasis for syllabus execution inside the class shall be as per guidelines prescribed
by the 'syllabus execution committee' of department of commerce, from time to time, that shall
not be more than 2-years' old.
Special emphasis shall be on developing understanding for specific applications to business and
economic circumstances.
Syllabus shall be carried with latest editions of reference materials interspersed with live/ real-
life examples.

Page 271 of 320

 E-Commerce

BC: GE- 7.5

Objective: The course aims to enhance skills for effective and contemporary applications of E-
Commerce.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the challenging needs of the society in the field of E-Commerce.
2. identify various applications in the context of online transactions.
3. explain the steps in designing a website.
4. describe various e-payment systems.
5. analyse security and operational issues in E-Commerce.

Course contents:

Unit Unit wise Weightage of C&K A&A

Marks (in %)

Uni- 1: Introduction to E-Commerce 30 √ √

Unit- 2: Website Designing and Publishing 40 √ √

Unit- 3: E-Payment System 15 √ √

Unit- 4: Security and Operational Aspects of E-Commerce 15 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to E-Commerce

Concepts and significance of E-Commerce; E-Commerce business models; design and launch of
E-Commerce website; functions of Ecommerce; types of E-Commerce.
E-Commerce Applications: Internet Banking, Insurance, payment of utility bills and Online
Shopping.

Unit 2: Website Designing and Publishing

Pre-requisites: URLs and Internet-Protocols, Internet Service Protocols (ISP), World Wide Web
(www); Domain Name System (DNS).
Introduction to HTML tags and attributes: Text formatting, fonts, hypertext links, tables, images,
lists, forms, cascading style sheets.

Page 272 of 320

 Unit 3: E-Payment System
E-payment Methods- debit card, credit card, smart cards, E-Wallets; payment gateways;
Electronic Fund Transfer; Emerging modes and systems of E-payment (M-Paisa, PayPal and
other digital currency), UPI Apps, Aadhar-Enabled Payment Systems, BHIM App.

Unit 4: Security and Operational Aspects of E-Commerce

E-Commerce security: meaning and Issues; technology solutions- encryption, security channels
of communication, protecting networks, servers and clients.
Operational Issues: complaints handling and building customer relationships.

Suggested Practical Exercises:

The learners are required to:

1. design a web page in Notepad and HTML.
2. help others to learn the use of e-wallet, e-payment. Prepare a report on the skills used by them
to help others learn.
3. design their own webpage, highlighting their strengths, weaknesses, and prepare their CV. Use
the link in their CV while applying for the job.
4. use the internet banking facility to buy a product from any online website.
5. open internet banking account and operate it.
6. create their own YouTube channel and post one video on awareness of cyber security and
crime.
Suggested Readings:
● Arora, S. E-Commerce. New Delhi: Taxmann.
● Awad, E. M. Electronic Commerce: From Vision to Fulfillment. New Delhi: Pearson, UBS
Publisher & Distributors.
● Chhabra, T.N., Jain, H. C., and Jain, A. An Introduction to HTML. New Delhi: Dhanpat Rai &
Co.
● Gupta, P., ed. E-Commerce In India: Economic And Legal Perspectives. New Delhi: Sage
Publications.
● Loudon, K. C. and Traver, C. G. E-commerce: Business, Technology and Society. Noida, India:
Pearson Education.
● Madan, S. E-Commerce. India: Scholar Tech Press.
● Mathur, S., ed. E-Commerce. New Delhi: Pinnacle Learning.

Note: Latest edition of the readings may be used.

Page 273 of 320

 Digital Marketing

BC: GE- 7.6

Objective: The course aims to provide knowledge regarding the concepts, tools, techniques and
relevance of digital marketing in the current scenario. It also enables the learners to learn the
practical application of the Digital Marketing tools and the ethical and legal issues involved
therein.
Learning Outcomes: After completion of Course, Learners will be able to:
1. identify and assess the impact of digital technology in transforming the business
environment and also the customer journey.
2. understand the functioning of the digital marketers and how it is different than the
traditional marketing practices
3. explain the significance of digital marketing tools, such as, SEO, Social media platforms,
Online advertising, Blogging etc.
4. gather knowledge about the ethical considerations and the regulatory framework of
digital marketing in India

Course Contents

Unit wise Weightage of

Unit C&K A&A
Marks (in %)

Unit 1: Introduction 20 √

Unit 2: Digital Marketing Management 20 √

Unit 3: Digital Marketing Presence 20 √

Unit 4: Interactive Marketing 20 √

Unit 5: Ethical and Legal Issues 20 √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Concept, Scope and Importance of Digital Marketing, Traditional Marketing vs Digital
Marketing, Challenges and opportunities for Digital Marketers, Digital Marketing landscape: an
overview of Indian Markets

Unit 2: Digital Marketing Management

Page 274 of 320

Digital marketing-mix, Segmentation, Targeting, Differentiation and Positioning: Concept,
Levels, and strategies in digital environment, Digital Technology and Customer Relationship
Management, Digital Consumers and their Buying Decision process.

Unit 3: Digital Marketing Presence

Concept and role of Internet in Marketing, Online marketing Domains, The P.O.E.S.M.
Framework, Website design and domain name branding, Search Engine Optimization stages,
Types of traffic, Online Advertising: Types, formats, requisites of a good online advertisement,
Email marketing: types and strategies

Unit 4: Interactive Marketing

Interactive Marketing: Concept and options, Social media marketing: concept and tools, Online
Communities and Social networks, Blogging: types and role, Video marketing: tools and
techniques, Mobile marketing tools, PPC marketing, Payment options and Gateways

Unit 5: Ethical and Legal Issues

Ethical Issues and Legal Challenges in digital marketing, Regulatory framework for digital
marketing in India

Practical Exercises:

The learners are required to do the following:

1. discussing marketing strategies of Companies who have succeeded in marketing their
products through online platforms
2. create a hypothetical Online venture and discuss its marketing and advertising strategies
3. learn to design the advertising campaign and run it on various social media handles:
Facebook, Instagram, Twitter, LinkedIn, SnapChat etc.
4. learning the implementation of the various tools with the help of free softwares available
online, such as, Google Adword, Google Analytics etc.
5. design e-mail marketing campaigns using mail chimp or other free softwares available online

Suggested Readings:

● Ahuja V(2015).Digital Marketing.Oxford University Press.

● Chaffey, D., Chadwick, F.E., Johnson, K., & Mayer, R. (2008). Internet Marketing:
Strategy, Implementation and Practice. New Jersey: Pearson Hall.
● Charlesworth, A. (2018). Digital Marketing: A Practical Approach. Abingdon:
Routledge.
● Frost, R. D., Fox, A., & Strauss, J. (2018). E-Marketing. Abingdon: Routledge.
● Gay, R., Charlesworth, A., & Esen, R. (2007). Online Marketing: A Customer Led
Approach.

Page 275 of 320

 ● Gupta, S. (2018). Digital Marketing. Delhi: Tata McGraw Hill Education.
● Kapoor, N. (2021). Concept Building Approach to Digital Marketing. Delhi: Cengage
Learning India Pvt. Ltd.
● Kotler, P., Kartajaya, H., & Setiawan, I. (2017). Digital Marketing: 4.0 Moving from
Traditional to Digital. New Jersey: John Wiley & Sons.
● Maity M(2022). Digital Marketing.Oxford University Press
● Mathur, V. & Arora S. Digital Marketing PHI Learning
● Ryan, D., & Calvin, J. (2016). Understanding Digital Marketing: Marketing Strategies
for Engaging the Digital Generation. London: Kogan Page. Oxford University Press.
● Tasner, M. (2015). Marketing in the Moment: The Digital Marketing Guide to
Generating More Sales and Reaching Your Customers First. London: Person.

Note: Latest edition of the readings may be used.

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 Financial Statements Analysis
BC: GE- 7.8

Objective: The course aims to enable the student to analyse and interpret the financial
statements and related footnotes of publicly traded companies.

Learning Outcomes: After completion of the course, learners will be able to:
1. Interpret the meaning of financial statements as per Companies act, 2013.
2. describe the tools of financial statements analysis.
3. compute the financial ratios using spread sheets.
4. analyse the financial performance of companies using the techniques of ratio analysis.
5. examine the cash position of companies using the cash flow statements.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 20% √ √

Unit 2: Techniques of financial statements 20% √ √

analysis:
Unit 3: Ratio analysis 20% √ √

Unit 4: Cash Flow Analysis 20% √ √

Unit 5: Financial Statement analysis – 20% √ √

Real-life case work
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction

Introduction to financial statements, uses & Limitations of Financial Statements, users of

accounting information, an overview of financial statements as per company‘s act,2013, Balance
sheet, Statement of Profit and Loss, Cash Flow statement, Statement of changes in Equity, Notes
to the accounts, Significant accounting policies, Brief introduction of accounting standards.

Unit 2: Techniques of financial statements analysis

Comparative and common-size statements: horizontal and vertical analysis, trend analysis

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Unit 3: Ratio analysis

Ratio analysis and interpretation: liquidity, solvency, profitability, activity and market ratios; Du
Pont analysis

Unit 4: Cash Flow Analysis

Importance and objective of understanding a firm's cash flows, Structure of Cash flow statement:
Financing, investing and operating activities, Preparation of Cash Flow statement as per AS 3
(revised) and Ind AS 7.

Unit 5: Financial Statement analysis – Real-life case work

Analysis of financial statements (Income Statement, Balance sheet, Cash flow statement) of any
two listed companies of similar market capitalisation from the same sector/industry using
spreadsheet. Use Ratio analysis and Industry averages to draw inferences about the company‘s
financial health.

Practical Exercises:

The learners are required to:

1. download soft copies of annual reports of public listed companies & analyse the financial
statements.
2. compute accounting ratios to analyse the operating efficiency, solvency, profitability and
liquidity position of the company from the financial statements.
3. prepare the comparative & common size financial statements for three years of at least
two listed companies.
4. give the analysis & interpretation of ratios computed from the financial statements.
5. analyse & interpret the cash position of companies using the cash flow statements.

Note: Students to be encouraged to use spread sheets for practical exercises.

Suggested Readings:
● Gupta, Ambrish, "Financial Accounting for Management - An Analytical Perspective,
Pearson Education.
● Lal, Jawahar & Sucheta, Gauba, ―Financial Reporting and Analysis‖, Himalaya
Publishing House, Mumbai.
● Myer, John Nicolas. Financial Statement Analysis. Prentice-Hall.
● Penman, S.H, ―Financial Statement Analysis‖, Tata McGraw Hill.
● Subramanyam, K. R. and John, J.W., ―Financial Accounting – A Managerial Perspective‖,
Prentice Hall of India.
● Tulsian, P. C., & Tulsian, B. “Corporate Accounting” S. Chand Publishing, New Delhi.
● Tulsian, P. C., & Tulsian, B. “Financial Management” S. Chand Publishing, New Delhi
Note: Latest edition of the readings may be used.

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 Creativity & Innovation

BC: GE- 7.9

Objective: The course aims to enable learners to explore approaches used by managers and
organisations for creating and sustaining high levels of innovation.

Learning Outcomes: After completion of the course, the learners will be able to:
1. analyse the creative thoughts of renowned personalities in the past and its contribution
towards the success and shortcomings of business model;
2. generate innovative idea for business and defend/ justify the same;
3. interpret the business competence achieved by various organisations by using the
innovative business model;
4. describe the significance of innovative leadership;
5. analyse patents already granted in their field of interest and make a case with innovative
idea for filing a new patent.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)
Unit-1: Introduction 20 √ √

Unit-2: Idea Generation & Creativity in Problem 20 √ √

Solving
Unit- 3: Innovation Management 20 √ √

Unit-4: Setting the Right Ecosystem for Innovation 20 √ √

Unit-5: Intellectual Property 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction

Meaning & Concept of Creativity; Creativity Process; Nature & Characteristics of Creativity and
Creative Persons; Factors affecting Creativity; Recognizing and Avoiding Mental Blocks;
Thinking Preferences; Risk Taking; Creativity Styles; Creative Thinking Tools; Innovation Vs.
Creativity; Types of Innovations: Incremental & Radical.

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Unit 2: Idea Generation & Creativity in Problem Solving

Ideation; Pattern Breaking Strategies; Mind stimulation: games, brain-twisters and puzzles; Idea-
collection processes: Brainstorming/Brain-writing, SCAMPER methods, Metaphoric thinking,
Outrageous thinking, Mapping thoughts; Eight-Dimensional (8D) Approach to Ideation;
Systematic Inventive Thinking: TRIZ methodology.

Unit 3: Innovation Management

Invention and Discovery- Process and Typology; Methods and Techniques; Arenas of Innovative
Competence; Categories of Innovation: Product, Process, and Service Finance (Venture Capital,
Angel Investors), Offerings, Delivery. Evaluation of Effectiveness of Innovation.

Unit 4: Setting the Right Ecosystem for Innovation

The Essence of Right Ecosystem; Dimensions of the Ecosystem for Innovation; Intrinsic
Motivation & Extrinsic Motivation; Leadership Styles fostering Innovation; Organisational
Alignment; Creating Self-Sustaining Culture of Innovation; Organisational Enrichment.

Unit 5: Intellectual Property

Introduction to intellectual property: Patents (novel, useful, and not obvious), Copyrights,
Trademarks; Transforming Innovations into Proprietary Assets: significance and steps;
Strategizing Intellectual Property; Issues of IP Enforcement, Piracy, Counterfeiting, Copyright
violation, etc. IPR and New Product Development. Government Policies and Issues on National
and International IP Legislations and Treaties.

Practical Exercises:

The learners are required to:

1. identify a creative person to comprehend, study, analyse, and present a report
highlighting the contribution of his/her creative work.
2. generate a creative idea for business and present the same in the class for critical
evaluation by other learners regarding its uniqueness and feasibility.
3. identify an Innovative Business Model (like Amazon, Redubs, Flipkart, Ola, Uber, Big
Basket, Zomato, Swingy, etc.) used by an organisation recently and present a report on
Business Competence achieved by it.
4. analyse the case study on Innovative Leader like Steve Jobs who launched Apple‘s iPod
& iPhone or any other case study on innovation and present a report on the key
learnings.
5. select an aspect (in the field of their interest) on which patent has been granted already
and think of an innovative idea so that it makes a case for filing a new patent
application.

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Suggested Readings:

● Harvard Business Essentials. (2003). Managing Creativity and Innovation. Boston:

Harvard Business School Publishing.
● Prather, C. (2010). The Manager's Guide to Fostering Innovation and Creativity in
Teams. New York: McGraw-Hill Education.

Note: Latest edition of the readings may be used.

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 People Management

BC: GE- 7.10

Objective: The course aims to provide an overview to the learners of what it means to be an
effective people manager. The programme is designed in such a manner so that the learners can
develop leadership and communication skills and manage people in an organisation effectively.

Learning Outcomes: After completion of the course, learners will be able to:
1. (a) Perform meditation techniques (Brain stilling exercise) for mind management;
(b) Create a personal development plan for oneself;
(c) Demonstrate decision making skills and prepare Time Management framework in real
life situations;
2. analyse the applicability of People First Strategy in an organisation;
3. demonstrate team building skills and leadership qualities;
4. conduct team evaluation and assessment;
5. demonstrate skills to resolve conflicts in an organisation and lead teams.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)
Unit 1: Managing and Evaluating Oneself 20 √ √

Unit 2: Managing and Motivating Others 20 √ √

Unit 3: Building Team and Peer Networks 20 √ √

Unit 4: Managing Evaluation and Assessment 20 √ √

Unit 5: Leading People & Resolving Conflicts 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Managing and Evaluating Oneself

Mind Management, Time Management, Tackling Time Robbers, Planning workload, Active
Listening, Decision Making - steps, Managing your Manager, Evaluating and building a personal
development plan for oneself.

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Unit 2: Managing and Motivating Others

Basics of People Management and its significance, Difference between People Management and
Human Resource Management; impact of individual and Organisational factors on people
management, Motivating Others - Employee First Strategy: Employee First Customer Second.
Developing Intrinsic Motivation amongst People - People First Strategy: Emerging cases.

Unit 3: Building Team and Peer Networks

Team Building Process, Managing Diversity in Teams, Competency mapping, Team Roles,
Team Identity, Team Charter, Team Performance, Managing Behaviour of people in groups, 360
Degree Feedback as a Development tool. Group Dynamics, Challenges of getting work done;
Significance of prioritization and assigning work to team members, Importance of peer networks
in an Organisation.

Unit 4: Managing Evaluation and Assessment

Managing Performance, Appraisal methods, Role Reviews and performance management,

Dealing with Poor Performers, Agreeing Performance Targets, Negative Feedback, Performance
Management System, 360 Degree Feedback as a Performance Appraisal Tool.

Unit 5: Leading People & Resolving Conflicts

Leading people to achieve the vision and mission of the Organisation. Leadership for high
performance culture, Leadership Styles for creating conducive Organisational climate and
culture of excellence. Managing different types of conflicts in an Organisation, Problem solving
and quality improvement process.

Practical Exercises:

The learners are required to:

1. practice of meditation techniques (brain stilling exercise) for mind management.
2. build a Personal Development Plan for themselves.
3. prepare a Time Management framework for themselves.
4. participate in a simulation exercise on preparing a workload plan in an organisation based
on a case study.
5. participate in role play on active listening in an organisation.
6. participate in role play for developing intrinsic motivation amongst other people.
7. discuss case study of HCL on Employee First Customer Second by Vinit Nayar.
8. discuss case studies of Organisations where People first strategy is being used.
9. conduct competency mapping of students of the class.

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 10. conduct 360-degree feedback-role play and tips for development amongst the students of
the class.
11. participate in simulation activity wherein students are divided into groups with one leader
in each group wherein each team is assigned responsibility of planning and executing a
business activity that shows the team work and leadership qualities followed by its
presentation.
12. role play of 360-degree appraisal in groups (as formed in previous activity) assessing the
performance of each member of the group.
13. discuss and analyse case study on High Performing Organisational culture.
14. discuss and analyse case study on High Performing Organisational climate.
15. discuss and analyse case study on Leadership.

Suggested Readings:
● Randall, J., & Sim, A. J. (2013). Managing People at Work. Abingdon: Routledge.
● Thomas, M. (2007). Mastering People Management. London: Thorogood Publishing.
● Thomson, R., & Thomson, A. (2012). Managing People. Abingdon: Routledge.
● Wellington, P. (2011). Effective People Management: Improve Performance Delegate
More Effectively. London: Kogan Page Publishers.

Note: Latest edition of the readings may be used.

Page 284 of 320

 Sustainable Development
BC: GE- 7.11

Objective: The course aims to provide the learners an understanding of the key challenges and
pathways to sustainable development i.e. also socially inclusive and environmentally sustainable.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain key initiatives required to enhance the contribution of an organisation towards
Sustainable Development;
2. analyse the significance of various steps taken by UNDP to ensure Sustainable
Development;
3. analyse and assess the results of Smart Cities Mission Initiative of Government of India;
4. explain the key achievements of National Programmes/Initiatives aligned with SDGs.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)
1: Introduction 25 √ -

2: Sustainable Development Goals (SDGs)-I 20 √ √

3: Sustainable Development Goals (SDGs)-II 20 √ √

4: Responsible Production and Mindful 15 √ √

Consumption
5: Responsible Investment 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: INTRODUCTION

Sustainable Development: Meaning, Principles, History of Sustainable Development.

Components of sustainability, Goal Based Development, Feasibility of Sustainable
Development; Sustainable Development and International Contribution: International Summits,
Conventions, Agreements. Triple Bottom Line approach. Environmental, social and governance
(ESG) factors. Role of ICT in Sustainable Development. Community Engagement. Policy
framework on Sustainable Development in India.

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Unit 2: Sustainable Development Goals (SDGs)-I

Sustainable Development Goals (SDGs): Meaning, Background, Transition from Millennium

Development Goals (MDGs) to SDGs. Role of UNDP; SDG Integration. SDGs (1-6): No
Poverty, Zero Hunger, Good Health and Well-Being, Quality Education, Gender Equality, Clean
Water and Sanitation. SDGs (1-6) in India: Key indicators of performance.

Unit 3: Sustainable Development Goals (SDGs)-II

SDGs (7-17): Affordable and Clean Energy, Decent Work and Economic Growth, Industry,
Innovation and Infrastructure, Reduced Inequalities, Sustainable Cities and Communities,
Climate Action, Life Below Water, Life on Land. Peace, Justice and Strong Institutions,
Partnerships for the Goals. SDGs (7-17) in India: Key indicators of performance.

Unit 4: Responsible Production and Mindful Consumption

Responsible Production and mindful consumption: concept, rationale, implications, challenges

and opportunities. Global initiatives on Sustainable Development by Industry: World Business
Council for Business Development.

Unit 5: Responsible Investment

Responsible Investment: concept, rationale, implications, challenges, and opportunities. Socially

Responsible Investment: Green Bonds, Carbon Credits. Socially Responsible Mutual Funds.
Global Reporting Initiatives.

Practical Exercises:

The learners are required to:

1. identify an organisation and suggest key initiatives required to enhance the contribution
of that organisation towards Sustainable Development and measure the quantum of
improvements that would be achieved by the implementation of such initiatives.
2. visit the website of UNDP and other related internet resources wherein the cases related
to action taken for achieving the SDGs are specified and compare it with the organisation
chosen in unit 1 above and present report of the benchmarking exercise and the new
suggestions/recommendations for taking the organisation to the next level.
3. prepare and present a report on Smart Cities Mission Initiative of Government of India
highlighting the strategy, key features of Smart Cities, achievements, and challenges.
4. identify an organisation which is integrating practices (green initiative, dry waste
management, recycling, etc.) related to SDGs of responsible Production & Consumption.
Prepare and present the report of its strategies highlighting the cumulative impact of its
outcome.

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 5. identify a company dealing with green bonds in India, analyse its business model. Prepare
and present a report of its contribution to the environment.

Suggested Readings:
● Blowfield (2019).Business and Sustainability. Oxford University Press.
● Edwards, A. R., & Orr, D. W. (2005). The Sustainability Revolution: Portrait of a
Paradigm Shift. British Columbia: New Society Publishers.
● Reid, D. (1995). Sustainable Development: An Introductory Guide. London: Earthscan
Publications Ltd.
● Rogers, P. P., Jalal, K. F., & Boyd, J. A. (2012). An Introduction to Sustainable
Development. Abingdon: Routledge.
● Stokke, O. (2018). Sustainable Development. Abingdon: Routledge.

Note: Latest edition of the readings may be used.

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 Consumer Affairs & Sovereignty

BC: GE- 7.11

Objective: This course seeks to familiarize the learners with their rights and responsibilities of a
consumer and the procedure to redress their complaints. The learner should be able to
comprehend the business firms‘ interface with consumers and the related regulatory and business
environment.
Learning Outcomes: After completion of the course, learners will be able to:
1. describe the concept of consumer and post-purchase voicing of consumer grievances.
2. demonstrate how to exercise the consumer rights provided under Consumer Protection
Act, 2019.
3. comprehend the filing, hearings, and appeal provisions.
4. examine the role of industry regulators in consumer protection.
5. demonstrate the impact of standards on quality of products.
Course Contents:

Unit wise C&K* A&A**

weightage of
Unit
marks (in %)

Unit 1: Introduction 20 √

Unit 2: The Consumer Protection Act, 25 √ √

2019

Unit 3: Grievance Redress Mechanism 20 √ √

under the CPA, 2019

Unit 4: Role of Industry Regulators in 20 √ √

Consumer Protection

Unit 5: Developments in Consumer 15 √

Protection in India

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

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Unit 1: Introduction
Concept of Consumer, Consumer Buying Process, Post-Purchase Behaviour, Factors affecting
voicing of consumer grievances, Alternatives available to dissatisfied consumers: Private Action
and Public Action.Complaint handling process : ISO 10000 suite
Nature of markets: Liberalization and Globalisation of the Indian Consumer Market, Socio
Economic Classification of Indian Consumers, online and offline markets; Organized and
unorganized market, Grey market Concept of price in retail and wholesale, MRP, Fair price,
labelling and packaging: legal aspects.

Unit 2: The Consumer Protection Act, 2019

Genesis of the Consumer Protection law in India; Basic concepts: Consumer, goods, service,
defect in goods, deficiency in service, spurious goods, unfair trade practice, restrictive trade
practice, unfair contract, product liability, consumer rights.
Organisational Set up under the CPA, 2019: Advisory bodies: Consumer Protection Councils at
the Central, State, and District level: Composition and role. Central Consumer Protection
Authority: Composition and Powers; Adjudicatory bodies: District Commission, State
Commission, and National Commission: Composition and Jurisdiction (Territorial and
Pecuniary). Role of Supreme Court under the CPA with relevant case laws. Consumer Mediation
Cell.
Unit 3: Grievance Redress Mechanism under the CPA, 2019
Who can File a Complaint? Grounds of Filing a Complaint, Limitation Period, Procedure for
Filing and Hearing of Complaint, Reliefs provided, Appeal, Enforcement of Order, Offences and
Penalties.
Leading cases decided by the National Commission/Supreme Court under the CPA in: Medical
service, Banking, Insurance, Housing Construction, Education, defective product, Unfair Trade
Practices.
Unit 4: Role of Industry Regulators in Consumer Protection
Banking: Banking Ombudsman Scheme
Insurance: Insurance Ombudsman
Food Products: FSSAI
Advertising: ASCI
Housing Construction: RERA
Telelcom : Role of TRAI
Role of. Central Consumers Protection Authority (CCPA) : under CPA, 2019
Unit 5: Developments in Consumer Protection in India:

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Consumer Movement in India; Voluntary Consumer Organisations (VCOs); National Consumer
Helpline, GAMA, CONFONET, e-daakhil,
Quality and Standardisation: AGMARK, ISI mark, Hallmarking, Consumer Grievance Redressal
under the BIS Act, 2016. Role Of Energy Rating and Energy standards, Role of ISO and international
Standards.
Practical Exercises:
The learners are required to:

1. talk to people in your community and find out what they do when they are dissatisfied
with a product or service.
2. observe the buying patterns of your family with respect to online and offline purchasing
during the last two years..
3. share your experience with respect to infringement of any of the consumer rights.
4. visit the www.ncdrc.nic.in and pick any two case judgments on deficiency in services ,
examine who was the complainant, ground of complaint, appeal filed, and where filed
and final order passed by the concerned consumer commission.
5. observe the advertisements given by builders and verify whether they are registered under
the RERA.
6. visit the website of ASCI and find out the nature of complaints received and what action
was taken by ASCI.
7. identify products which is using ISI mark. Check whether it is genuine or fake
8. identify the product categories for which standards are mandatory under the BIS.

Suggested Readings:

● Aggarwal, V. K. (2021), Law of Consumer Protection, (4 th ed.), Bharat Law House, Delhi

● Khanna, S R and Hanspal, Savita (2020), Consumer Affairs & Customer Care, (1 st
ed.),VOICE Society (Regd.), Delhi.

● Kapoor, Sheetal (2021), Consumer Affairs and Customer Care, (1st ed.), Scholar Tech
Press, Delhi

● Rao, Rajyalakshami (2022), Consumer is King, Universal Law Publishing Company, Delhi

● Patil, Ashok, R. (2022), Landmark Judgments on Consumer Protection and Law: 2008-
2020, e-book, www.consumeraffairs.nic.in

● The Bureau of Indian Standards, 2016

● The Consumer Protection Act, 2019
● Real Estate (Regulation and Development) Act, 2016

Additional Resources:

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● www.consumeraffairs.nic.in
● www.bis.org
● https://fssai.gov.in
● https://irdai.gov.in
● https://rbi.org.in/Scripts/Complaints.aspx
● www.confonet.nic.in
● www.ncdrc.nic.in
● https://ascionline.in

Note: Learners are advised to use the latest edition of readings.

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SEMESTER– VIII

Page 292 of 320

 THE ECONOMY OF BHARAT

BC: DSC- 8.1

Objective: The course aims to provide an understanding of constituent sectors that define the
Indian Economy and enable learners to examine the role and contribution of different sections of
the economy in economic development of India. The course also aims to enable the learners to
examine the role and impact of the planning process on economic development of India.

Learning Outcomes: After the completion of the course, the learners will be able to:
1. To study the basic concepts of development
2. To evaluate the magnitude, size, and dimensions of the Indian economy
3. Evaluate the role of population as an economic resource
4. Explain the role and contribution of agriculture in the economic development of India
5. Analyze contribution of industrial and service sector in Indian economy

Course Contents:

Unit wise weightage C&K* A&A**

of marks (in %)
Unit

Unit 1: Issues in Economic growth 10 √ √

and Development

Unit 2: An overview of Indian 20 √ √

Economy

Unit 3: Agricultural Sector 20 √ √

Unit 4 Industrial Sector 30 √ √

Unit 5: Service Sector 15 √ √

Page 293 of 320

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Issues in Economic growth and Development

Concepts of economic growth and economic development, Human Development Index,

Sustainable development, Determinants of economic development, Kautilya Arthashastra and
economic development

Unit 2: An overview of Indian Economy

Evolution of Indian Planning: from Planning Commission to NITI Aayog.

Issues in India‘s development: Population and economic development, Demographic aspects of

India‘s population, Demographic dividend, Problems of unemployment, poverty

Unit 3: Agricultural Sector

Trends in India‘s agriculture sector, Agrarian crisis, Green Revolution, White and yellow
revolution, Food security issues, Policy initiatives of the government of India

Unit 4: Industrial Sector

Pattern and performance of industrialisation, Industrial policies, Role of MSMEs, Role of foreign
capital, Liberalisation, Privatisation and globalisation, ‗Make in India‘ initiative, Aatmnirbhar
Bharat, Changing structure of India‘s Foreign trade in post-independence period, Trends in
Indian balance of payment, Price behaviour and price policies in India.

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Unit 5: Service Sector

Role of the services sector in India‘s economy- its contribution to national income, employment
and exports revenue, India‘s service revolution-a window of opportunity for growth, ‗Digital
India Mission‘, Issues and challenges for India‘s Services sector growth, Circular economy and
India.

Practical Exercises:

The learners are required to:

1. Prepare a statistical profile of the Indian Economy.
2. List out the various PSUs which have undergone disinvestment since 1991. Visit to one
or two may be advisable.
3. Prepare a chart explaining trends in HDI
4. To study the fastest growing components of Services sector
5. Take up case studies of Make in India

Suggested Reading list:

● Puri V.K. and Mishra S.K., (2020) Indian Economy-38th Revised & Updated edition,
Himalya Publishing House.
● Datt G. & Mahajan A., (2016) Indian Economy, S. Chand and Company.
● Uma Kapila (2021), Indian Economy-Performance and Policies, Academic Foundation,
New Delhi
● Deepashree (2021), Indian economy, MKM Publisher, New Delhi.
● Ghosh, Sahana Indian Economy PHI Learning
● Joshi, S., (2020), What determines manufacturing sector employment in India: Evidence
from panel data? Productivity, Vol.61, No.1, April-June.
● Joshi, S., (2014), The Service Sector: An Exploration of the Indian Experience, World
Association for Sustainable Development, U.K.
● Salvatore D.(2020).Managerial Economics.Oxford University Press.
● Vinay GB(2019).Indian Economy.Oxford University Press.

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Web sources:

1. https://www.indiabudget.gov.in/economicsurvey/
2. https://www.imf.org/en/News/Articles/2021/11/02/na111121-indias-economy-to-
rebound-as-pandemic-prompts-reforms
3. https://www.ibef.org/
4. https://www.cmie.com/
5. https://www.ncaer.org/
6. http://www.igidr.ac.in/research-publications/publication-2/
7. https://data.worldbank.org/country/india

Note: Learners are advised to use latest edition of text/reference books.

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 Compensation Management

BC: DSE- 8.1

Objective: The course aims to familiarize students about concepts of compensation management
and how to use them to face the challenges of attracting, retaining and motivating employees to
high performance.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse how effective appraisal systems can be linked to managerial objectives and
compensation.
2. comprehend the components of executive compensation and understand how jobs are
priced to establish compensation levels.
3. explain incentive systems and non-economic rewards.
4. interpret international aspects of Compensation.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Compensation 20 √ √
Management
Unit 2: Introduction to Job Evaluation, 20 √ √

Unit 3: Understanding the Basics of 20 √ √

Social Security
Unit 4: Contemporary Issues of 20 √ √
Compensation Management
Unit 5: Recent Trends of Compensation 20 √ √
Management
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Compensation Management

Nature and Objectives of Compensation, Factors affecting Compensation Policy, Concept of
Wages and Salary, Wage Determination, Pay Grades, Wage Surveys, Minimum Wages, Fair
Wages and Living Wages. Understanding Elements of Compensation Structure - Fixed Pay,
Variable Pay, Cash Benefits, Incentives, Executive Compensation, Stock Options, Understanding
Salary Slip, Company Wage Policy: Wage Components.

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Unit 2: Job Evaluation
Methods of Job Evaluation; Incentive plans for production employees and for other
professionals, developing effective incentive plans, pay for performance; Supplementary pay
benefits, insurance benefits, retirement benefits, employee services benefits, Benefits &
Incentive practices in Indian industry.

Unit 3: Understanding the Basics of Social Security

Concept of Social Security, Laws relating to Social Security -Introduction to Provident Fund,
Employees State Insurance, Gratuity, Superannuation, Bonus, Reward Systems, Retirement,
VRS / Golden Handshake

Unit 4: Contemporary Issues of Compensation Management

Contemporary issues of Compensation Management, International Compensation, Global
convergence of compensation practices - Pay for performance for global employees -
practices in different industries.

Unit 5: Recent Trends of Compensation Management

Employee benefits around the world - CEO pay in a global context - Beyond compensation.
Modern trends in compensation - from wage and salary to cost to company concept, Comparable
worth, broad banding, competency-based pay.

Practical Exercises:
The learners are required to:
1. class presentation and quiz submission
2. focused group discussion
3. comprehensive essay writing with plagiarism report
4. analyse the case studies to understand the dynamics of HR Analytics
5. report writing exercise for compensation management

Suggested Readings:

● Bhattacharyya, D.K.: Performance Management systems and strategies, Pearson

Education.
 Gary Dessler,Human Resource Management, 12th ed., Prentice Hall.
 Goel, D. Performance Appraisal and Compensation Management: A Modern Approach,
2nd ed. PHI Learning
● Malkovich& Newman, Compensation, 12 ed. McGraw Hill.
● Richard Henderson: Compensation Management in a Knowledge Based World, 10th ed.
Prentice Hall.

Note: Latest edition of the readings may be used.

Page 298 of 320

 Learning and Development
BC: DSE- 8.2

Objective: The course aims at equipping the learners with the concept and practice of Learning
and Development in the modern organisational setting through the pedagogy of case study,
counselling, discussions and recent experiences.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the various learning strategies used in real situations;
2. explain individual development in terms of intelligence, creativity and personality;
3. developing the learning needs to create learning environment;
4. demonstrate various techniques for enhancing decision–making and interpersonal skills;
5. elucidate the need and importance of guidance & counselling;

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 15 √

Unit 2: Individual Learning and 25 √ √

Development

Unit 3: Developing Learning Environment 25 √ √

Unit 4: Development Methodologies 25 √ √

Unit 5: Guidance and counselling 10 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Learning- concept, characteristics, principles, types, learning theories; Classical conditioning,
operant conditioning, cognitive, observational and social learning; Learning strategies and
constructivist approach to learning.

Unit 2: Individual Learning and Development

Individual development: Meaning and stages; Role of creativity in learning; process and
measures of creativity; Personality- concept and determinants, approaches of development of

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personality; Intelligence – concept, measurement of intelligence; emotional intelligence and its
relevance in learning and development of an individual.

Unit 3: Developing Learning Environment

Overview of learning methodologies- logic and process of learning; Principles of learning,
Learning process, learning curve, learning management system; Criteria for method selection;
skills of an effective trainer; Computer aided instructions- distance learning, e-learning;
technologies convergence and multimedia environment.

Unit 4: Development Methodologies

Development techniques for enhancing decision–making and interpersonal skills, case-study, in-
basket exercise, special projects, action learning, action maze, role play, experience learning,
discovery learning, brainstorming, team building, and sensitivity training.

Unit 5: Guidance and Counselling

Guidance: meaning, needs, principles, types, importance; counselling; meaning, nature
objectives and importance, techniques of counselling; directive, nondirective, eclectic, ethics in
counselling, effect of guidance and counselling on individual learning and development.

Practical Exercises:

The learners are required to:

1. analyse and interpret case study of any Indian organisations learning strategies.
2. participate in simulation exercise in classroom to conduct learning assessment of oneself
thereby preparing a questionnaire on learning and development of an individual.
3. develop a Learning and Development module on the basis of selected strategies in the
previous exercise.
4. to compare different learning requirement of individuals in the organisations as per their
individual learning abilities.
5. to restructure the strategies after assessing the learning and development report.

Suggested Readings:
● Bernard, H.W. & Fullner, D.W. (1987); Principles of Guidance, A Basic Test
(Indian Education), New Delhi: Allied publishers Pvt.Ltd,.
● Carson, B. (2021). L&D's Playbook for the Digital Age. United States: American
Society for Training & Development.
● Clifford, J., Thorpe, S. (2007). Workplace Learning and Development: Delivering
Competitive Advantage for Your Organization. United Kingdom: Kogan Page.
● Fee, K. (2011). 101 Learning and Development Tools: Essential Techniques for
Creating, Delivering and Managing Effective Training. United Kingdom: Kogan
Page.
● Hilgard, E. & Bower, G.H. (1966). Theories of Learning. USA: Englewood Cliffs:
Prentice Hill.

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 ● Mishra , R.C. (2005); Guidance & Counselling (2 vols); New Delhi: APH,
Publishing Cooperation.
● Parry-Slater, M. (2021). The Learning and Development Handbook: A Learning
Practitioner's Toolkit. India: Kogan Page.
● Page-Tickell, R. (2018). Learning and Development: A Practical Introduction (Vol.
15). Kogan Page Publishers.
Note: Latest edition of the readings may be used.

Page 301 of 320

 Business Ethics and Human Values
BC: DSE- 8.3

Objective: The course aims to develop in learners an understanding of the concept of Business
Ethics & Human Values and its application in business decision making using sustainable
business practices.

Learning outcomes: After completion of this course, learners will be able to:
1. demonstrate the design Code of Ethics for an organisation;
2. discuss Ethical Performance of an organisation;
3. describe and distinguish between various types of values;
4. describe issues related to whistle blowing and other moral issues;
5. interpret and measure the level of participation of select companies/organisations
related to Social Responsibility.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)

Unit 1: Introduction 20 √ √

Unit 2: Business Ethics Management 15 √ √

Unit 3: Human Values & Business 20 √ √

Unit 4: Moral Issues in Business 25 √ √

Unit 5: Corporate Social Responsibility (CSR) 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction

Business Ethics: Meaning, Importance; Business Ethics in Different Organisational contexts;

Sustainability: A Goal for Business Ethics; Approaches and Practices of Business Ethics; Ethical
Decision Making and Decision-Making Process, Relevance of Ethics and Values in Business;
Codes of Ethics; Ethical Behaviour of Manager. Ethical theories: Normative and descriptive
ethical theories.

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Unit 2: Business Ethics Management

Management process and ethics, Ethos of Vedanta in management, Hierarchism as an

organisational value, Business Ethics & Cultural Ethos; role of various agencies in ensuring
ethics in corporation; Setting standards of ethical behaviour; Managing stakeholder relations;
Assessing ethical performance; Organizing for Business Ethics Management.

Unit 3: Human Values & Business

Meaning of Human Values; Formation of Values: Socialization; Types of Values: Societal

Values, Aesthetic Values, Organisational Values, Spiritual Values; Value Crisis in Management;
concept of knowledge management and wisdom management, wisdom-based management.
Concept of Karma and its kinds: Karma Yoga, Nishkam Karma, and Sakam Karma.

Unit 4: Moral Issues in Business

Implications of moral issues in different functional areas of business (finance, HR, and
marketing). Whistle blowing; Marketing truth and advertising: Manipulation and coercion,
Allocation of moral responsibility in advertising; Trade secrets, Corporate disclosure, Insider
trading; Equal employment opportunity, Affirmative action, Preferential hiring; Consumerism;
Environmental protection.

Unit 5: Corporate Social Responsibility (CSR)

Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social

Responsibility; Relationship of CSR with Corporate Sustainability; CSR and Business Ethics,
CSR and Corporate Governance; CSR provisions under the Companies Act 2013; CSR
Committee; CSR Models, Codes, and Standards on CSR. ISO 26000 Social Responsibility-
definition, principles, scope, benefits, certification.

Practical Exercises:

The learners are required to:

1. participate in discussion of decision-making situations by presenting scenarios;
2. design code of ethics for a selected organisation.
3. assess ethical performance of a selected organisation.
4. prepare a questionnaire to measure the importance of different types of values.
5. analyse, interpret and present key learnings of the case study on Whistle Blowing-
Infosys Case.
6. measure the level of participation of a select company/organisation/group of
individuals regarding Social Responsibility.

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Suggested Readings:
● Banerjee, S. B. (2007). Corporate Social Responsibility: The Good, The Bad and The
Ugly. Cheltenham: Edward Elgar Publishing.

● Crane & Matten (2020). Business Ethics.Oxford University Press.

● Kumar, S. (2010). Corporate Governance. Oxford, England: Oxford University Press.

● Monks, R. A. G., & Minow, N. (2011). Corporate Governance, New Jersey: John Wiley
and Sons.

● Mukherjee and Roy(2018). Entrepreneurship development and Business ethics.Oxford

University Press.
● Sherlekar, S. A. (2009). Ethics in Management. New Delhi: Himalaya Publishing House.

● Vveinhardt, J., & Gulbovaite, E. (2015). Expert evaluation of diagnostic instrument for
personal and organizational value congruence. Journal of Business Ethics, 136(3), 481–
501.

● Werther, W. B., & Chandler, D. B. (2011). Strategic corporate social responsibility.

California: Sage Publications Inc.

Note: Latest edition of the readings may be used.

Page 304 of 320

 Investment Banking and Financial Services
BC: DSE- 8.4

Objective: The course aims to provide students with necessary theoretical and conceptual
understanding of investment banking and financial services.

Learning Outcomes: After completion of the course, students will be able to:
1. examine investment banking activities
2. describe the process of issue management
3. interpret corporate restructuring
4. evaluate Mergers & Acquisitions
5. analyse various financial services available in financial markets

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)
Unit 1: Investment Banking 20 √ √

Unit 2: Issue Management 20 √ √

20 √ √
Unit 3: Financial Services -I

Unit 4: Financial services II 20 √ √

Unit 5: Mergers and Acquisitions 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Investment Banking

Introduction: Concept, Importance; Commercial Banks vs. Investment banks; Functions of
Investment Banks; Types of Investment banking operations; Investment Banking in India –
Evolution, characteristics; Recent Developments and the way ahead; Structure of Investment
Banks; SEBI guidelines for Merchant Bankers, Pre-issue and Post-issue regulatory framework.

Page 305 of 320

Unit 2: Issue Management
Emergence and role of Capital markets, Types of Issue: Public Issue, Book building, Green Shoe
option, Private placements, Preferential allotment, Rights Issue, Bonus Issue, Depository
Receipts; Process of Issue Management; Lead Managers – Duties and responsibilities of Lead
Managers; Underwriting- concept and types; Issue management intermediaries; De-mat account
– Concept and importance; Depository System – NSDL, CDSL.

Unit 3: Financial Services -I

Leasing – Concept and types of leasing; Venture Capital – various steps in venture financing;
Start-ups – Concept and financing; Mutual Funds - Role, Types of Mutual Funds; Pension
Funds; Insurance- Classification, Principles of insurance; An Overview of Regulatory
Framework – RBI, SEBI, IRDA, PFRDA.

Unit 4: Financial Services -II

Banking products and services – Recent trends; Innovations in banking sector; NBFCs -
Concept, Commercial Banks vs. NBFCs, Services provided by NBFCs; Housing Finance-
Concept and Types, Housing Finance institutions; Credit Rating- Concept and significance,
Credit Rating Agencies; Factoring and Forfaiting; Securitisation – concept, securitisation as a
funding mechanism; Financial Counselling; Portfolio management services.

Unit 5: Mergers and Acquisitions

Process of M&A, Role of Investment Bankers in M&A; Rationale and considerations of M&A;
Financial Evaluation of M&A; Valuation techniques – Comparable companies analysis,
Precedent Transaction analysis, Discounted Cash Flow Analysis, Leveraged Buyouts; Takeover
defenses; Corporate Restructuring – Methods of corporate restructuring; Challenges: Legal,
ethical and governance issues in Investment Banking.

Practical Exercises:

The learners are required to:

1. examine a case study on any merger and acquisition
2. prepare a project on the performance of a mutual fund
3. select a company and analyse its public issue.
4. interpret the rating of different financial securities.

Suggested Readings:

● Frederic S. Mishkin, Stanley G. Eakins. Financial Markets and Institutions, Pearson

Education, New Delhi; 7th edition.
● Gordon E.& Natarajan K. (2019). Financial Markets and Services. Himalaya Publishing
House.
● Khan M.Y. & Jain P.K.: Financial Services, Tata McGraw Hill.
● Khan M.Y.: Financial Services, Tata McGraw Hill; 9th edition; 2018.
● Khan M.Y.: Indian Financial System; Tata McGraw Hill; 10th edition; 2018.

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 ● Pathak, Bharti V., – Indian Financial System: Markets, Institutions and Services, Pearson
Education, New Delhi; 5th edition 2018.
● Pratap, Giri S.: Investment Banking, McGraw Hill, 4th Edition.
● Saunders, Anthony & Cornett, Marcia Millon (2007). Financial Markets and Institutions
(3rd Edition); Tata McGraw Hill.
● Shanmugham,R.: Financial Services (2nd Edition). Wiley Publication.

Websites:

● www.sebi.gov.in
● https://www.rbi.org.in/
● http://www.tin-nsdl.com
● http://www.cdslindia.com
● www.financialservices.gov.in
● http://www.irdai.gov.in
● http://www.pfrda.org.in/pfrda.org.in

Note: Latest edition of the readings may be used.

Page 307 of 320

 Financial Derivatives
BC: DSE- 8.5

Objective: The course aims to impart knowledge about development and trading of derivatives
in India focusing specifically on futures, options and swaps.

Learning Outcomes: After completion of the course, learners will be able to:
1. interpret the meaning, functions, participants and historical development of derivatives
market.
2. demonstrate the knowledge of financial derivatives, their features, uses and difference
between them.
3. describe the concept of pricing of futures and options.
4. describe and get an insight into trading mechanism, clearing and settlement of futures and
options.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)

Unit 1: Introduction to Derivatives 20% √ √

Unit 2: Financial Derivatives 25% √ √

Unit 3: Pricing of Futures and Options 20% √ √

Unit 4: Trading, Clearing and Settlement 15% √ √

Unit 5: Swaps 20% √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Derivatives

Meaning, definition and features of derivatives, Functions of derivatives, Participants in
derivatives market, Cash market vs. derivatives market, Evolution of derivatives market,
Introduction of derivatives trading in India, L. C. Gupta Committee and J. R. Varma Committee
on derivatives. Recent developments in derivatives market in India. Regulations of derivatives
market.

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Unit 2: Financial Derivatives
Concept and Types of derivatives, Currency Derivatives, Exchange traded and over the counter
derivatives, Financial derivatives: Meaning and features of forward contracts, limitations of
forward markets; Spots and Forward Rate, Meaning and features of Futures Contracts,
Difference between futures and forwards contracts, Hedging using futures; Meaning and features
of options, Types of option contracts, Options Trading strategies, Futures and Options pay off.

Unit 3: Pricing of Futures and Options

The cost of carry model and Expectancy model for stock and index futures- cash price and future
price, Arbitrage opportunity; Factors determining options pricing, Option pricing models:
Binomial pricing model, The Black and Scholes model, Pricing of Index options.

Unit 4: Trading, Clearing and Settlement

Pre-requisites for trading in derivatives market, Futures and Options trading system, Contract
specification for stock and index, Eligibility for trading charges, Derivatives trading risks,
Clearing entities and their role, Clearing mechanism: adjustment for corporate actions, Open
position calculation; Margining and settlement mechanism, Risk management, Concept and
Mechanics of Standard Portfolio Risk Analysis (SPAN).

Unit 5: Swaps
Introduction to Swaps, Overview of Interest Rate Swaps, Cross Currency Swaps, Pricing of
Swaps, Equity and Commodity Swaps.

Practical Exercises:

The learners are required to:

1. analyse the trends of futures and options in India.
2. calculate the pay offs of futures and options.
3. learn the valuation of options.
4. determine the margin requirements.
5. comprehend the trading, clearing and settlement.

Suggested Readings:
● David and Thomas (2007). Derivatives, (1st Edition), Oxford University Press, Delhi
● Gupta, S.L, Financial Derivatives: Theory, Concepts and Problems (latest ed.), PHI
Learning Publications.
● Varma, Jayanth R. (2011). Derivatives and Risk Management, Tata McGraw Hills, New
Delhi
● Vohra, N.D. and Bagri, B.R. (2011). Futures and Options, (2nd Edition), Tata McGraw
Hills, New Delhi
● Hull, J. C. (2003). Options futures and other derivatives. Pearson Education India.
● Hull, J., Treepongkaruna, S., Colwell, D., Heaney, R., & Pitt, D. (2013). Fundamentals of
futures and options markets. Pearson Higher Education AU.
Note: Latest edition of the readings may be used.

Page 309 of 320

 Business Valuation
BC: DSE- 8.6

Objective: The course aims to familiarize the students with the principles and practice of
valuation of business

Learning Outcomes: After completion of the course, learners will be able to:
1. interpret the valuation of business and its principles.
2. anlayse different bases of valuation.
3. Analyse the different techniques of valuation and apply them in various situations.
4. demonstrate skills in valuing tangibles and intangibles.
5. analyse specific cases of valuation.
6. evaluate the impact of non-financial factors on valuation.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)

Unit 1: Introduction to valuation 20 √ √

Unit 2: Techniques of valuation 25 √ √

Unit 3: Valuation of tangibles and intangibles 25 √ √

Unit 4: Valuation in specific cases 20 √ √

Unit 5: Non–financial considerations in valuation 10 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to valuation:

Need for valuation, issues and problems in valuation, various types of values and relationship
between them, principles of valuation, purpose of valuation. Indian and international standards
on valuation.

Unit 2: Techniques of valuation:

Different approaches and models of valuation, discounted cash flow analysis, comparable
transaction method, comparable market multiple method, market valuation, economic value
added, free cash flow to equity, dividend discount model, net asset valuation, relative valuation.
Factors affecting the choice of valuation techniques.

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Unit 3: Valuation of tangibles and intangibles
(a) Valuation of tangibles – valuation of property, plant and equipment.
(b) Valuation of intangibles: Goodwill, brand, patents, trademarks, copyrights, process,
franchises, licenses, internet domains, softwares, databases, advertising agreements.

Unit 4: Valuation in specific cases

Valuation of large enterprises, Valuation of micro, small and medium enterprises, valuation of
start-ups, valuation during mergers & acquisitions, valuation during distress sales. Valuation of
forward contracts, Valuation of futures and options pricing.

Unit 5: Non–financial considerations in valuation

Human resource, top and middle-level management, governance, corporate social responsibility
and environmental accountability.

Practical Exercises:

The learners are required to:

1. use various software programmes for understanding valuation techniques and methods.
2. download financial statements of companies for valuing them under different approaches.
3. analyse various financial instruments for overvaluation and undervaluation.
4. discuss and analyse valuation of any startup through case study.
5. discuss and analyse valuation of any merger and acquisition through case study.
6. analyse the impact of non-financial factors on the share prices of a company.

Suggested Readings:
● Koller T, Goedhart M & Wessels D. “Valuation: Measuring and managing the value of
companies” Mckinsey & Company.
● Palepu K.G & Healey P.M. “Business analysis and valuation: Using financial
statements” Cengage Publications.
● Parker D. “International valuation standards: A guide to the valuation of real property
assets” Wiley blackwell.
● Parks J.A & Banerjee D.N. “Principles & practice of valuation” Eastern law house.

Additional Readings:
● Study material of the Institute of Company Secretary of India for the professional
programme course on ―Valuation and business modelling‖.
● Study material of the Institute of Cost Accountants of India for the ―Strategic
performance management and business valuation‖
Note: Latest edition of the readings may be used.

Assessment Method:
· There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
· Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

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 Digital Marketing
BC: DSE- 8.7
Objective: The course aims to provide knowledge regarding the concepts, tools, techniques and
relevance of digital marketing in the current scenario. It also enables the learners to learn the
practical application of the Digital Marketing tools and the ethical and legal issues involved
therein.

Learning Outcomes: after completion of course, learners will be able to:

1. assess the impact of digital technology in transforming the business environment and also
the customer journey.
2. describe the functioning of the digital marketers and how it is different than the traditional
marketing practices
3. explain the significance of digital marketing tools, such as, SEO, Social media platforms,
Online advertising, Blogging etc.
4. demonstrate about the ethical considerations and the regulatory framework of digital
marketing in India

Course Contents
Unit Unit Wise C&K A&A
Weightage of Marks
(in %)
Unit 1: Introduction 20 √
Unit 2: Digital 20 √
Marketing
Management
Unit 3: Digital 20 √
Marketing Presence
Unit 4: Interactive 20 √
Marketing
Unit 5: Ethical and 20 √
Legal Issues

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Concept, Scope and Importance of Digital Marketing, Traditional Marketing vs Digital
Marketing, Challenges and opportunities for Digital Marketers, Digital Marketing landscape: an
overview of Indian Markets

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Unit 2: Digital Marketing Management
Digital marketing-mix, Segmentation, Targeting, Differentiation and Positioning: Concept,
Levels, and strategies in digital environment, Digital Technology and Customer Relationship
Management, Digital Consumers and their Buying Decision process.

Unit 3: Digital Marketing Presence

Concept and role of Internet in Marketing, Online marketing Domains, The P.O.E.S.M.
Framework, Website design and domain name branding, Search Engine Optimization stages,
Types of traffic, Online Advertising: Types, formats, requisites of a good online advertisement,
Email marketing: types and strategies

Unit 4: Interactive Marketing

Interactive Marketing: Concept and options, Social media marketing: concept and tools, Online
Communities and Social networks, Blogging: types and role, Video marketing: tools and
techniques, Mobile marketing tools, PPC marketing, Payment options and Gateways

Unit 5: Ethical and Legal Issues

Ethical Issues and Legal Challenges in digital marketing, Regulatory framework for digital
marketing in India

Practical Exercises:

The learners are required to do the following:

1. discussing marketing strategies of Companies who have succeeded in marketing their

products through online platforms
2. create a hypothetical Online venture and discuss its marketing and advertising strategies
3. learn to design the advertising campaign and run it on various social media handles:
Facebook, Instagram, Twitter, LinkedIn, SnapChat etc.
4. learning the implementation of the various tools with the help of free softwares available
online, such as, Google Adword, Google Analytics etc.
5. design e-mail marketing campaigns using mail chimp or other free softwares available
online

Suggested Readings:
● Chaffey, D., Chadwick, F.E., Johnson, K., & Mayer, R. (2008). Internet Marketing:
Strategy, Implementation and Practice. New Jersey: Pearson Hall.
● Charlesworth, A. (2018). Digital Marketing: A Practical Approach. Abingdon:
Routledge.
● Frost, R. D., Fox, A., & Strauss, J. (2018). E-Marketing. Abingdon: Routledge.
● Gay, R., Charlesworth, A., & Esen, R. (2007). Online Marketing: A Customer Led
Approach.
● Gupta, S. (2018). Digital Marketing. Delhi: Tata McGraw Hill Education.

Page 313 of 320

 ● Kapoor, N. (2021). Concept Building Approach to Digital Marketing. Delhi: Cengage
Learning India Pvt. Ltd.
● Kotler, P., Kartajaya, H., & Setiawan, I. (2017). Digital Marketing: 4.0 Moving from
Traditional to Digital. New Jersey: John Wiley & Sons.
● Maity M(2022). Digital Marketing.Oxford University Press.
● Ryan, D., & Calvin, J. (2016). Understanding Digital Marketing: Marketing Strategies
for Engaging the Digital Generation. London: Kogan Page. Oxford University Press.
● Tasner, M. (2015). Marketing in the Moment: The Digital Marketing Guide to
Generating More Sales and Reaching Your Customers First. London: Person.

Note: Latest edition of the readings may be used.

Page 314 of 320

 Distribution Logistics Management
BC: DSE- 8.8
Objective: The course aims to acquaint the student with the concept, tools and importance of
Distribution logistics in Marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the concept of Logistics management.
2. demonstrate the inventory management and tools for operational efficiency.
3. evaluate the various channels of distribution.
4. explore the various modes of transportation for distribution.
5. determine how the advanced technology is used in distribution logistics

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Logistics 10 √
Unit 2: Distribution Strategy 25 √ √
Unit 3: Transportation and Warehousing 20 √ √
Decision
Unit 4: Operational Efficiency and its tools 25 √ √
Unit 5: Technology in Logistics 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Logistics

Concept, Evolution, Components and Process. Dimensions of Logistics – Micro and Macro;
inbound, outbound, Value-Added Role of Logistics.

Unit 2: Distribution Strategy

Meaning, Marketing channels: nature and importance, conventional and emerging channels, role
of online sales and supply chain; Designing strategic distribution network; Factors influencing
distribution network.

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Unit 3: Transportation and Warehousing Decision
Role and importance. Factors influencing transportation and warehousing decision. Importance
of Multimodal Transport and containerization. Cost effectiveness of various modes of transport
and types of warehouses.

Unit 4: Operational Efficiency and its tools

Inventory Management: introduction, objectives, types and importance, EOQ and JIT approach.
Third and fourth-party logistic outsourcing– challenges and future directions.

Unit 5: Technology in Logistics

Overview of AI in Logistics, Robotics, Block Chain, Reverse Logistics, Re-engineering the
supply chain, RFID, EDI, Bar coding.

Practical Exercises:

The learners are required to:

1. do case studies of firms for logistics management.
2. analyse the impact of transportation modes
3. evaluate the role of efficiency tools in cost reduction.
4. functional applications – HR, marketing, operations, finance, IT;
5. logistics organization – Logistics in different industries

Suggested Readings:

● Chain. Tata McGraw Hill Education Private Limited.

● Chopra, S. & Meindl, P. (2007). Supply Chain Management: Strategy, Planning and
Operation, Pearson Education.
● David J Bloomberg, Stephen Lemay, (2015) Logistics 8th edition, Pearson Education.
● Hult, M. G., Closs, D., Frayer, D. Global (2014). Supply Chain Management: Leveraging
Processes, Measurements, and Tools for Strategic Corporate Advantage. Mc Graw Hill
Ltd.
● Shapiro, J.F. (2007). Modelling the Supply Chain, Cengage Learning.
● Simchi-Levi, D., Kaminsky, P., Simchi-Levi, E. & Ravi, Shankar (2008). Designing and
Managing the Supply

Note: Latest edition of the readings may be used.

Page 316 of 320

 Brand Management
BC: DSE- 8.9

Objective: The course aims to make student aware of brands, their evolution, extensions, brand
Management strategies and its practical implications for business. The course shall focus on
developing skills to devise strategies for brand positioning and equity in the market.

Learning Outcomes: After completion of the course, learners will be able to:
1. comprehend the conceptual framework of brands
2. Analyse various strategies of popular brands
3. describe the brand extensions
4. explore the life cycle of a brand
5. describe the brand Management strategies to real life products.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 20% √ √

Unit 2: Brand Positioning 20% √ √

Unit 3: Designing Marketing Program 25% √ √

Unit 4: Brand Equity 25% √ √

Unit 5: Recent Issues in Branding 10% √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction
Introduction to Brands and Brand Management, Concept of a Brand, evolution of a Brand,
Challenges and Opportunities, Brand Identity, Brands and Consumers, IMC: Evolution and
Growth.

Unit II: Brand Positioning

Brand Building, Identifying and Establishing Brand Positioning and values, Brand
Repositioning, Life stages of a Brand, Brand Personality, Brand Image.

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Unit III: Designing Marketing Program
Strategic Brand Management Process, Designing and implementing brand strategies,
Contemporary Strategies: storytelling, Internet and social media, Brand Extensions, Brand
reinforcement strategies, Brand Portfolio Management, Integrating Advertising with Brand
Management.

Unit IV: Brand Equity

Customer based Brand Equity, Measuring and Interpreting Brand Performance: brand equity
Management System, New Media Environment: Brands amplifiers, Growing and Sustaining
Brand Equity.

Unit V: Recent Issues in Branding

Managing Strong Brands, Brand Ladder, Country Branding, Global Brand Strategy, Managing
Brands over time, Brand Audits, Managing Brands in Digital Era. Legal and Ethical aspects in
Brand Management.

Note: Case Studies may be discussed in every unit, where ever possible to supplement the
subject matter.

Practical Exercises:

The learners are required to:

1. to take up popular brands and analyse the life cycle of select brands.
2. to discuss suggestive strategies for brand positioning.
3. to use appeals for advertising and branding of products.
4. to understand rationale behind a brand story.
5. to develop a brand story for a unique product idea.

Note: These are indicative in nature and scope.

Suggested Readings:
● Aaker, D. Brand Leadership. UK: Simon & Schuster.
● Beverland, M. Brand Management: Co-creating Meaningful Brands. UK: SAGE
Publications.
● Chernev, A. Strategic Brand Management. Illinois, USA: Cerebellum Press.
● Cowley, D. Understanding Brands. India: Kogan Page Ltd.
● John, D. R. Strategic Brand Management: Lessons for Winning Brands in Globalized
Markets. New Delhi: Oxford University Press.
● Keller, K. L., Swaminathan V., Parameswaran, A. M G, and Jacob, I. C. Strategic Brand
Management: Building, Measuring and Managing Brand Equity. India: Pearson
Education.

Page 318 of 320

 ● Miller, D. Building a Story Brand: Clarify Your Message So Customers Will Listen,
India: HarperCollins Publishers.
● Temporal, P. Advanced Brand Management. UK: Harriman House.
● Parameshwaran, M.G. Building Brand Value. India: McGraw Hill Education.

Note: Latest edition of the readings may be used.

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 ADVANCED BUSINESS RESEARCH

BC: DSE- 8.10

Objective: The objective of the course is to develop the students‘ theoretical and practical
understanding of select multivariate research methods and central concepts of psychological
measurement and analysis. The course will be a practice-oriented course and will provide
working knowledge of the advance research using statistical package and open-source ware.

Learning Outcomes: After completion of the course, learners will be able to:

1. Describe univariate and bivariate statistics for conducting tests of differences.

2. Analyse association between two variables.

3. Demonstrate statistical methods that allow the simultaneous investigation of more than two
variables.

4. Summarise the procedure for conducting factor analysis.

5. Interpret the discriminant, cluster, and conjoint analysis.

Course Contents:

Unit wise C&K* A&A**

weightage of
Unit marks (in %)

Unit 1: Univariate and Bivariate 20 √ √

Analysis: Investigation of two
variables.

Unit 2: Bivariate Analysis: Measures 20 √ √

of Association

Unit 3: Multivariate Analysis 20 √ √

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Unit 4: Factor Analysis 20 √ √

Unit 5: Discriminant, Cluster and 20 √ √

conjoint analysis

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Univariate and Bivariate Analysis: Investigation of two variables

Hypothesis testing; steps in hypothesis testing, Type I and Type II errors. Parametric Tests of
differences, t-test for two independent samples, paired sample, F - test ANOVA. Non-parametric
statistics for tests of differences: Mann-Whitney Test, Wilcoxon Signed Rank Test and Kruskal-
Wallis test, Chi-square test (expected frequency).

Unit 2: Bivariate Analysis: Measures of Association

Simple correlation coefficient, Bivariate linear regression, Least -square method of regression
analysis, drawing a regression line, testing the statistical significance of a least-square regression,
calculation of intercept and slope coefficients.

Unit 3: Multivariate Analysis

Distinguish between univariate, Bivariate and multivariate analysis. Methods of multivariate

analysis: Dependent methods and interdependence methods. Concept of multiple regression
analysis and multivariate analysis of variance (MANOVA).

Unit 4: Factor Analysis

Reliability, validity, measurement errors, concept of factor analysis, procedure for conducting
factor analysis, construction of the correlation matrix, determination of the number of factors,
rotation and interpretation of factors, factor loadings and eigen value.

Unit 5: Discriminant, Cluster and conjoint analysis

Discriminant analysis: Concept types and relevance in research; Cluster analysis: Concept of
cluster analysis, different methods of performing cluster analysis and its relevance in research;
Conjoint analysis: Concept of conjoint analysis, types and its relevance in research.

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Note:

1. The General-Purpose software referred in this course will be notified by the University -
Departments every three years.

2. There shall be practical examination of 25 marks (1 hour duration), theory exam of 50

marks (2 hour duration) and Internal Assessment of 25 marks (Class Test – 10 marks,
workbook – 10 Marks and attendance – 5 marks).

Practical Exercises:

The learners are required to:

1. Know the basics of statistics.

2. Learn statistical package and software to test hypothesis.

3. Collect data to make analysis.

4. Learn the inferential statistics

Suggested Readings:

1. William G. Zikmund/Barry J. Babin/Jon C Carr/Mitch Griffin (2013). Business Research

Methods, Cengage publication, 8th edition.

2. Hair, Black, Babin, Anderson and Tatham (2017). Multivariate Data Analysis, 7e Pearson
education India. ISBN – 13 9789332536500

3. DeVellis, R.F (1991). Scale Development: Theory and Applications, Newbury park,
California: Sage.

4. Viswanathan, M. (2005). Measurement Error and Research Design. Thousand Oaks:

Sage.

5. Dangi, H.K, Dewan, S (2016) Business Research methods, Cengage publication.

6. Surya, P.K., Sharma, S.K. (2020), Business Research Methods and Analytics, Virtual
book. Taxmann publication. ISBN 9789390712717

Page 322 of 320

 Basics of Organization Behaviour
BC: GE- 8.1

Objective: The course aims to enhance the understanding of the basic concept of organisational
behavior (OB) and the working of modern organizations. It focuses on the study of human
behaviour at three levels: Individual, Interpersonal and Group.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the working of organizations and human behaviour.
2. demonstrate the concepts of OB in managing people at the workplace.
3. analyse and evaluate the role of motivation theories in guiding human behaviour.
4. develop understanding of diverse leadership styles and strategies.
5. summarize the ways to build supportive organisational culture.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)
Unit 1: Introduction 15 √
Unit 2: Individual Behavior 20 √ √
Unit 3: Communication and Motivation 25 √ √

Unit 4: Group Behaviour and Leadership 25 √ √

Unit 5: Organisational Behavior 15 √ √
Dynamics
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Introduction to organizational studies, importance of organizations, relationship between
management and organizing function, linkage between organization and management theories,
emergence and development of organization behaviour, organizational behaviour in changing
times

Unit 2: Individual Behavior

Individual characteristics - Inherited characteristics vs. learned characteristics; Personality-
concept and types; Components of Attitude, organizational commitment and job satisfaction as
work attitude; Sources and types of values; role of values and beliefs in the making of an
individual.

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Unit 3: Communication and Motivation
Communication - concept, process and types, essentials of effective communication; Johari
Window
Why people work - Maslow‘s Need Hierarchy theory, intrinsic and extrinsic rewards, monetary
and non-monetary incentives, contemporary motivation practices.

Unit 4: Group Behaviour and Leadership

Importance of groups, groups vs. teams;
Leadership - trait theory, nature vs. nurtured leadership; difference between a leader and a
manager; Leadership styles (Likert) - exploitative, benevolent, consultative, and participative;
making of great leaders, contemporary leadership practices.

Unit 5: Organisational Behavior Dynamics

Organization as a system; organizational structure, relationship between organization structure,
system, and strategy; Managing conflict - reasons, types and resolutions; Managing stress

Practical Exercises:

The learners are required to:

1. undertake a group activity to identify personality type.
2. role play on JOHARI Window
3. conduct a primary survey to study the dynamics of group behavior.
4. apply and test various stress management techniques like deep breathing, exercise, and
mindfulness.
5. identify the innovative ways of motivation practiced by contemporary organizations.

Suggested Readings:

● Luthans, F. (2017). Organisational Behavior-An evidence based approach. McGraw-Hill

● Pareek, U. (2014). Understanding Organisational Behavior. Oxford University Press.
● Robbins, S. T., Judge, T. A. (2019). Essentials of Organizational Behaviour. Pearson.
● Singh, A. K., & Singh, B. P. Organisational Behavior. New Delhi: Excel Books Pvt. Ltd.
● Singh, K. (2015). Organisational Behavior: Texts & Cases (3rd Edition). India: Pearson.
Education, Twelfth Edition

Additional Readings:

• Greenberg, J. (2015). Behavior in Organizations. Pearson Education India. Tenth edition

Page 324 of 320

 • Hersey, P. K., Blanchard, D., & Johnson, D. (2013). Management of Organizational
Behavior. Pearson.

Note: Latest edition of the readings may be used.

Note: Latest edition of readings may be used Teaching Learning Process The course combines
learning through analysis and discussion of case studies and active participation in experiential
exercises and simulations. Assessment Methods Class tests/Assignments, Class participation,
Presentations, End-semester examination

Keywords: Organisational Theories, Personality, Values and Attitudes, Learning, Leadership,

Conflict, Organisational Culture.

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 Indian Ethos and Management
BC: GE- 8.2

Objective: The course aims to develop an insight and understanding of Ethics and Indian Ethos
in Management and their application in managing business

Learning Outcomes: After completion of the course, learners will be able to:
1. interpret the concepts and elements of Indian ethos and management lessons from Indian
scriptures.
2. describe work ethos and values and their relevance in managing business enterprises.
3. analyse the Indian system of learning and the philosophy of karma.
4. demonstrate the application of Indian Ethos in Holistic Management.

Course contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Business Ethics 20 √ √

Unit 2: Indian Ethos 20 √ √

Unit 3: Work Ethos and Values 20 √ √

Unit 4: Indian Systems of Learning 20 √ √

Unit 5: Holistic Management System 20 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Business Ethics

Introduction, Approaches to Business Ethics, Role of Ethics in Business, Business Ethics and
Moral Obligations; Business Ethics and Management, Global perspectives on Business Ethics;
Corporate Social Responsibility; Corporate Governance; Cases Studies on unethical practices in
industry/ corporate sector.

Unit 2: Indian Ethos

Concept and Nature of Indian Ethos, Relevance for Management and Business, Role and
Significance in Managerial Practices – Management Lessons from Indian Heritage Scriptures
and Vedas, Management Lessons from Kautilya‘s Arthashastra; Ethics v/s Ethos; Indian
Management v/s Western Management, Principles Practised by Indian Companies

Unit 3: Work Ethos and Values

a) Work Ethos: Meaning and Dimensions, Factors Responsible for Poor Work Ethos

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b) Values: Meaning, Significance of Value System in Work Culture, Values and Work Ethics,
Relevance of Value Based Management, Impact of Values on Stakeholders: Employees,
Customers, Government, Competitors and Society

Unit 4: Indian Systems of Learning

Learning: Meaning and Mechanisms, Gurukul System Vs. Modern System of Learning; Indian
Model of Management including Laws of Karma and its relevance in business settings;
Corporate Karma: Meaning and Guidelines for Good Corporate Karma

Unit 5: Holistic Management System

Self-Management: Personal growth and Lessons from Ancient Indian Education System;
Personality Development: Meaning, Determinants, Indian Ethos and Personality Development;
Workplace Spirituality - Spirituality in Management in Modern Era, Values of Spirituality at
workplace; Holistic approach for managers in Decision Making

Practical Exercises:
The learners are required to:
1. identify ethical practices followed by Indian Companies such as Infosys and Tata
2. examine unethical practices in the corporate sector in recent times
3. apply workplace spirituality for personal development
4. relate the knowledge of Indian scriptures for creating positive work culture

Suggested Readings:
● Al Gini, Case Studies in Business Ethics,6th edition 2009,Pearson Education.
● Biswanath Ghosh, Ethics in Management and Indian Ethos, Vikas Publishing House,
2009
● Chakraborty, S.K. Management by Values, 2009, Oxford University Press, New Delhi
● Chakraborty, S.K.: Foundation of Managerial Work-Contributions from Indian Thought,
1998, Himalaya Publication House, Delhi
● Chhabra, T.N., Values and Ethics in Business, 2011, Sun India Publications, New Delhi
● Fernando, A.C., Business Ethics: An Indian Perspective, 2009, Pearson Education, New
Delhi
● Joseph Des Jardins, An Introduction to Business Ethics, 2009, Tata Mc Graw Hill
● Khandelwal NK, Indian Ethos and Values for Managers, Himalaya Publishing House,
2009
● R Nandagopal, Ajith Sankar RN: Indian Ethics and Values in Management, 2010, Tata
Mc Graw Hill
● S.K. Chakraborty, Ethics in Management-Vedantic Approach, New Delhi, 1997, Oxford
India Ltd.
● Swami Jitatmananda, Indian Ethos for Management, Rajkot, Ramakrishna Ashrama,
1996.
● Velasquez, Business Ethics, Concepts & Cases, 6th edition, 2009, PHI
Note: Latest edition of the readings may be used.

Page 327 of 320

 Accounting for Managerial Decision Making
BC: GE- 8.3
Objective: The course aims to enable students to acquire knowledge of concepts, methods and
various techniques of accounting for the purpose of managerial planning, control and decision
making.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain fundamentals of accounting and its branches.
2. elucidate financial statement and their uses in managerial decision making.
3. interpret budgetary control system as a tool of managerial planning and control.
4. explain the concept of cost-volume-profit analysis for use in short-term decision making.
5. Interpret the concept of relevant cost and make decisions related to different business
situations using marginal costing and differential costing techniques.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Fundamentals of Accounting 20 √ √
Unit 2: Financial Statements and their Analysis 20 √ √
Unit 3: Budgetary Control System 20 √ √
Unit 4: Cost Volume Profit Analysis 20 √ √
Unit 5: Decision Making under Specific Situations 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Fundamentals of Accounting

An Overview of Accounting: meaning, scope, objectives, accounting as part of information
system, branches of accounting. Financial accounting process, accounting concepts, accounting
standards. Basic cost concepts, cost classification, cost sheet, an overview of various types of
costing methods.

Unit 2: Financial Statements and their Analysis

Understanding of financial statements. Interpretation of financial statements with the help of
ratio analysis (liquidity ratios, profitability ratios, turnover ratios and solvency ratios) and cash
flow analysis.

Unit 3: Budgetary Control System

Concept of budget, budgeting and budgetary control; objectives, merits and limitations;
Functional Budgets; Fixed and Flexible budgeting.

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Unit 4: Cost Volume Profit Analysis
Concept of marginal cost and marginal costing, marginal costing equation and contribution
margin, Cost-volume-profit analysis; Break-even Analysis, Profit-volume ratio, break-even
point, angle of incidence, margin of safety, key factor.

Unit 5: Decision Making under Specific Situations

Steps in decision making process. Concept of relevant costs. Solving various short -term decision
making problems using marginal costing and differential costing techniques – Profitable product
mix, Acceptance or rejection of special/ export offers, Make or buy, Addition or elimination of a
product line, and pricing decisions.

Note: Use of Spreadsheet should be encouraged for doing basic calculations for various
topics in the course and giving students subject related assignments for their internal
assessment purposes.

Suggested Readings:
● Arora, M.N. Management Accounting. Himalaya Publishing House, New Delhi
● Goel, Rajiv Kumar & Goel Ishaan. Concept Building Approach to Cost Accounting for
B.Com Cengage
● Goel, Rajiv Kumar & Goel Ishaan. Concept Building Approach to Management
Accounting for B.Com Cengage
● Goyal, B.K and Tiwari, H. N. Financial Accounting. Taxmann, New Delhi
● Kishore, Ravi.M. Financial Management. Taxmann, New Delhi
● Monga, G.R. and Bahadur, Raj. Basic Financial Accounting. SCHOLAR Tech Press, New
Delhi
● Sah, R. K. Concept Building Approach to Financial Accounting (2019th ed.). Cengage
Learning India Pvt. Ltd.
● Singh, G. , Jain, M.K. and Gupta,Ruchika Accounting for Managers PHI learning
● Singh, S.K.and Gupta, Lovleen. Basic Management Accounting: Theory and Practice.
A.K. Publications. New Delhi
● Singh, Surender. Elements of Cost Accounting. Kitab Mahal, New Delhi
● Singh, Surender. Management Accounting. PHI Learning Pvt. Limited, New Delhi
● Tulsian, P.C. Cost Accounting. S.Chand, New Delhi.
● Tulsian, P.C. & Tulsian, B. Advanced Management Accounting. S.Chand, New Delhi.
Additional Readings:
● Drury,Colin. Management and Cost Accounting. Thomson Learning.
● Gibson, Charles. H. Analysis of Financial Statement. Cengage Learning
● Horngren, Charles T., George Foster and Srikant M. Dattar. Cost Accounting: A
Managerial Emphasis. Prentice Hall of India Ltd., New Delhi.
● Myer, John Nicolas. Financial Statement Analysis. Prentice-Hall.
● Usry, Milton E. and Lawrence H. Hammer. Cost Accounting: Planning and Control.
South Western Publishing Co.
Note: Latest edition of the readings may be used.

Page 329 of 320

 Data Visualisation
BC: GE- 8.4

Objective: The course helps students learn the technique to visualise data and to gain hands-on
experience with creating visualisations of financial data.

Learning Outcomes: After the completion of the course, the learners will be able to:
1. demonstrate that how to build effective visualizations and dashboards.
2. describe that how to create advanced visualizations that explain complex financial data
with clarity and style.
3. describe the dig deeper into data and interpretation of results.
4. interpret the export and share dashboards and visualisations.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)

Unit 1: Introduction 10 √ √
Unit 2: Data Visualisation using Spreadsheet 15 √ √
Unit 3: Creating Visualisation and Dashboard using 25 √ √
Spreadsheet
Unit 4: Financial Data Analysis using Power BI 25 √ √

Unit 5: Working with Tableau Public 25 √ √

*C & K- Comprehension and Knowledge

**A & A – Analysis and Application

UNIT 1: Introduction
Concept of data visualisation, Significance and role, Functions of data analyst, Types of charts,
selecting an appropriate visualisation based on the data.

UNIT 2: Data Visualisation using Spreadsheet

Data Visualizations using Conditional Formatting, Sparklines and Number Formats, Charts - line
charts, pie charts, scatter charts, area charts, column and bar charts, histogram. Specialized
Charts: hierarchical charts, waterfall, funnel, stock charts and combo charts.

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UNIT 3: Creating Visualisation and Dashboard using Spreadsheet
Working with pivot tables and charts, Slicer, Timeline, Power Query, Power Pivot, Power View,
Power Map.

UNIT 4: Financial Data Analysis using Power BI

Introduction to Power BI, Possible Data Sources, Cleansing, Transforming and Loading Data,
Add Columns, Remove Columns, Split and Rename column and Change data types, Merge data,
Append data, Create report and Power BI Dashboard using visualisation controls, Publish report
and export it to PDF.

UNIT 5: Working with Tableau Public

Introduction, Loading the Data and Preparing the Sheets, Bar and Line Combination Chart,
Horizontal Bars Chart, Candlesticks and stock markets, Creating the Tableau Dashboard, and
Adding a Brand Filter and Interpretation

Practical Exercises:
The learners are required to:
1. practice quantitative analysis through the help of Spreadsheets, Power BI, and Tableau.
2. analyse and interpret case studies based on real-life business problems.

Suggested Readings:

● Alberto Ferrari, Marco Russo, (2017) Analyzing Data with Microsoft PowerBIand Power
Pivot for Excel, PHI
● Brett Powell, (2017),Microsoft Power BI Cookbook, Packt Publishing Limited
● Loma Brown, (2020)Tableau Desktop Cookbook, O‘Reilly Media
● Ryan Sleeper, Practical Tableau, O‘Reilly Media

Note: Latest edition of the readings may be used.

Note: Learners are advised to use web sources.

Note:
1. The General Purpose Software referred in this course will be notified by the University
Department every three years. If the specific features, referred to in the detailed course above,
are not available in that software, to that extent it will be deemed to have been modified.
2. There shall be 4 Practical Lab periods per batch per week to be taught in Computer
Laboratory

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 Consumer Protection
BC: GE- 8.5

Objective: This course seeks to familiarize the learners with their rights and responsibilities of a
consumer and the procedure to redress their complaints. The learner should be able to
comprehend the business firms‘ interface with consumers and the related regulatory and business
environment

Learning Outcomes: After completing the course, the student shall be able to:
1. describe the concept of consumer and post-purchase voicing of consumer grievances.
2. demonstrate how to exercise the consumer rights provided under the Consumer
Protection Act, 2019.
3. apply the filing, hearings, and appeal provisions.
4. explore the role of industry regulators in consumer protection.
5. demonstrate the impact of standards on quality of products.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 20 √
Unit 2: The Consumer Protection Act, 2019 25 √ √
Unit 3: Grievance Redress Mechanism 20 √ √
under the CPA, 2019
Unit 4: Role of Industry Regulators in 20 √ √
Consumer Protection
Unit 5: Developments in Consumer 15 √
Protection in India
*C & K- Comprehension and Knowledge
**A & A – Analysis and Application

UNIT I: Introduction

Concept of Consumer, Consumer Buying Process & Post-Purchase Behaviour, Factors affecting
voicing of consumer grievances, Alternatives available to dissatisfied consumers: Private Action
and Public Action.
Nature of markets: online and offline; rural and urban; Grey market; Concept of price in retail
and wholesale, MRP, labelling and packaging.

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UNIT II: The Consumer Protection Act, 2019

Basic concepts: Consumer, goods, service, defect in goods, deficiency in service, spurious
goods, unfair trade practice, restrictive trade practice, unfair contract, product liability, consumer
rights.
Organizational Set up under the CPA, 2019: Advisory bodies: Consumer Protection Councils at
the Central, State, and District level: Composition and role. Central Consumer Protection
Authority: Composition and Powers; Adjudicatory bodies: District Commission, State
Commission, and National Commission: Composition and Jurisdiction (Territorial and
Pecuniary). Role of Supreme Court under the CPA. Consumer Mediation Cell.

UNIT III: Grievance Redress Mechanism under the CPA, 2019

Who can File a Complaint? Grounds of Filing a Complaint, Limitation Period, Procedure for
Filing and Hearing of Complaint, Reliefs provided, Appeal, Enforcement of Order, Offences and
Penalties.
Relevant Case judgments on deficiency in services, defect in goods, unfair trade practices.

UNIT IV: Role of Industry Regulators in Consumer Protection

Banking: Banking Ombudsman Scheme
Insurance: Insurance Ombudsman
Food Products: FSSAI
Housing Construction: RERA

UNIT V: Developments in Consumer Protection in India:

Consumer Movement in India; Voluntary Consumer Organisations (VCOs): National Consumer
Helpline, CONFONET, e-daakhil (online filing)
Quality and Standardisation: ISI, Ag-mark, Hallmarking, Consumer Grievance Redressal under
the BIS Act, 2016

Practical Exercises:
The learners are required to:
1. talk to people in your community and find out what they do when they are dissatisfied
with a product or service.
2. during the last two years observe the buying patterns of your family with respect to
online and offline purchasing.
3. visit the www.ncdrc.nic.in and pick any two case judgments on defective goods ,
examine who was the complainant, ground of complaint, appeal filed, if any, where
filed, and final order passed by the concerned Consumer Commission.
4. conduct a survey on awareness level of consumer rights in your college.
5. identify products which is using ISI mark. Check whether it is genuine or fake and report.
6. identify the product categories for which standards are mandatory under the BIS.

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 7. observe the advertisements given by builders and verify whether they are registered under
the RERA.
8. browse the website of any Voluntary Consumer Organisation which conducts
comparative product testing. According to you, in which particular categories did you
find interesting results.
9. analysis and presentation of case judgments in medical service, educational service, or
housing.

NOTE: These are only suggestive exercises.

Suggested Readings:

● Aggarwal, V. K., Law of Consumer Protection, 4th ed. ( Bharat Law House, Delhi, 2021)
● Kapoor, Sheetal, Consumer Affairs and Customer Care, 1st ed. (Scholar Tech Press,
Delhi, 2021)
● Khanna, Sri Ram and Hanspal, Savita, Consumer Affairs & Customer Care, 1st ed. (
VOICE Society Regd., 2020)
● Patil, Ashok, R., Landmark Judgments on Consumer Protection and Law, e-book
www.consumeraffairs.nic.in, 2022
● Rao, Rajyalakshami, Consumer is King (Universal Law Publishing Company, 2022)
● The Bureau of Indian Standards, 2016
● The Consumer Protection Act, 2019

Web Resources:

● www.consumeraffairs.nic.in
● www.bis.org
● https://fssai.gov.in
● https://irdai.gov.in
● https://rbi.org.in/Scripts/Complaints.aspx
● www.confonet.nic.in

Note: Latest edition of the readings may be used.

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 Rural Development
BC: GE- 8.6

Objective: The course aims to help learners to acquire knowledge on various aspects of rural
development and to acquaint them with the various programmes of rural development.

Learning Outcomes: After completing the course learners will be able to:
1. describe the concept of rural development;
2. analyse various skill development and capacity building programmes;
3. describe the role of institutional bodies like NABARD/ RRBs in financing rural based
projects;
4. prepare a business plan for a start-up venture in rural setting after analysing the various
facets of rural economy in India;
5. assess the impact of infrastructure development in rural India;
6. evaluate the rural development programmes in India.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)

Unit-1: Introduction 15 √

Unit- 2: Leveraging Demographic Dividend 15 √ √

Unit-3: Rural Economy of India 25 √ √

Unit- 4: Rural Infrastructure 25 √ √

Unit-5: Rural Development Programmes in 20 √

India
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Concepts and Connotations of Rural Development; Basic Elements of Rural Development;
Determinants of Rural Development; Rural Development Policy; Goals of Rural Development
Policy; Rural Development Policies in India; Generation and Transfer of Technology;
Environmental Concerns.

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Unit 2: Leveraging Demographic Dividend
Demographic characteristics of rural population, issue of urban migration; Rural Work Force;
Livelihood: Micro and Macro Perspectives of Rural Livelihood, Gender Issues in Livelihood;
Challenges and opportunities for demographic dividend - skill development and capacity
building for employment and entrepreneurship; Production, Income Generation and Poverty
Alleviation.

Unit 3: Rural Economy of India

Size and Structure of the Rural Economy, Characteristics of the Rural Sector - Agricultural and
Allied Sectors, Non-Farm Sector - Rural Industrialization and Entrepreneurship.
Rural Finance: Rural credit and indebtedness; Institutional supports - NABARD, Nationalized
Commercial Banks including Regional Rural Banks and Cooperatives.

Unit 4: Rural Infrastructure

Road infrastructure and communication network; Water and sanitation services; Rural
Electrification and non-conventional energy sources; Educational Institutions; Primary Health
Care Facilities; Irrigation; Flood Control; Market for Rural product - Rural Regulatory Markets,
E-Market Place (E-Choupal, etc.), Public Distribution System (PDS); Rural Infrastructure
Development Programmes in India.

Unit 5: Rural Development Programmes in India

Rural Development programmes in India, Role of Organisations engaged in implementation of
rural development programmes in India - Government Organisations and Agencies, Panchayati
Raj Institutions (PRIs), Cooperatives, Voluntary Agencies/Non-Governmental Organisations,
Self-Help Groups, Evaluation and monitoring of the programmes, Role of Corporate sector in
Rural Development.

Practical Exercises:

The learners are required to:

1. analyse various programmes related to skill development and capacity building for
employment and entrepreneurship using primary/secondary data with the help of
appropriate statistical tools.
2. prepare a business plan for a start-up venture in rural setting after analysing the various
facets of rural economy.
3. evaluate the impact of rural infrastructure development using primary/secondary data
with the help of appropriate statistical tools.
4. evaluate rural development programmes and rural infrastructure to see the impact on
rural life using primary data and with the help of appropriate statistical tools.
5. prepare report to know how SHGs play crucial role in improving the savings and credits
and also reducing poverty and social inequalities.

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Suggested Readings:

● Dutta, S. K., & Ghosh, D. K. (2002). Empowering Rural Women. New Delhi: Akansha
Publishing House.
● Dutta, S. K., & Ghosh, D. K. (2006). Institutions for Development: The case of
Panchayats. New Delhi: Mittal Publications.
● Hussain, T., Tahir, M., & Tahir, R. (2017). Fundamentals of Rural Development. New
Delhi: I. K. International Publishing House Pvt. Ltd.
● Sahu, B. K. (2003). Rural Development in India. New Delhi: Anmol Publications Pvt.
Ltd.
● Samanta, R. K. (2000). New Vista in Rural Development Strategies & Approaches.
Delhi: B.R. Publishing Corporation.
● Singh, K. (2008). Rural Development - Principles, Policies, and Management. New
Delhi: Sage Texts.

Note: Latest edition of the readings may be used.

Page 337 of 320

 Risk Management
BC: GE- 8.7

Objective: The course aims to provide knowledge and an insight into the spectrum of risks faced
by businesses and to learn the techniques of managing risks.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain the types of risk in business;
2. analyse and evaluate business risk;
3. demonstrate and evaluate various techniques of managing business risk;
4. interpret and perform quantitative analysis of business risk;
5. analyse financial leverage and credit risk.

Course contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)
Unit 1: Introduction 10 √ √

Unit 2: Business Risks and Measurement 15 √ √

Unit 3: Risk Management 25 √ √

Unit 4: Quantitative Analysis 25 √ √

Unit 5: Quantitative Analysis 25 √ √

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Concept and meaning of Risk, Risk and Uncertainty, Classification of Risks, Dynamic Nature of
Risks, Types of Risk, including Systematic and Unsystematic Risk, Strategic and Operational
Risks, Business Risk, Financial Risk. Information Risk, Liquidity Risk.

Unit 2: Business Risks and Measurement

Identification and Sources of Risk, Various methodologies for measuring Business Risk, Impact
of Business Risk on different stakeholders of business concern, Role of Risk Manager and Risk
Committee in identifying and diversifying risk.

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Unit 3: Risk Management
Risk Management- concept, objectives and importance; Process of Risk Management, Risk
Management techniques, managing risk through diversification, Strategy of transferring the risk
through re-insurance, underwriting and factoring etc.

Unit 4: Quantitative Analysis

Population and Sample Analysis, Bayesian analysis, Statistical inference and hypothesis testing,
EWMA and GARCH Model, Volatility, Artificial Intelligence and Business Analytics, Risk
model- VAR, Stress Testing, Scenario Analysis. Analysis with the help of relevant software.

Unit 5: Credit Risk Measurement and Financial Leverage

Credit risk- concept, components, relevance, evaluation and reduction. Emerging sources of
credit risk and their impact on business development, Credit Risk and Financial Leverage.

Practical Exercises:

The learners are required to:

1. practice quantitative analysis of risk through the help of spreadsheets and relevant
software.
2. analyse and interpret case study based on real life business problems.

Suggested Readings:
● Crouhy, M., Galai, D., & Mark, R. (2013). The Essentials of Risk Management. New
York: McGraw-Hill Education.
● George, E. R., & Michael, M. (2017). Principles of Risk Management and Insurance.
London: Pearson.
● Ghosh, R. (2020). Risk Management and Derivatives. New Jersey: Wiley.
● Harrington, S., & Niehaus, G. (2017). Risk Management and Insurance. New York:
McGraw Hill Education.
● Hopkin, P. (2018). Fundamentals of Risk Management: Understanding, Evaluating and
Implementing Effective Risk Management. London: Kogan Page.

Note: Latest edition of the readings may be used.

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 Personal Financial Planning

BC: GE- 8.8

Objective: The course aims to familiarize learners with different aspects of personal financial
planning like savings, investment, taxation, insurance, and retirement planning and to develop
the necessary knowledge and skills for effective financial planning.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the meaning and appreciate the relevance of financial planning.
2. understand the concept of investment planning and its methods.
3. examine the scope and ways of personal tax planning.
4. analyse insurance planning and its relevance.
5. develop insight into retirement planning and its relevance.

Course Contents:

Unit wise C&K* A&A**

weightage of
Unit marks (in %)

Unit 1: Introduction to Financial Planning 20 √ √

Unit 2: Investment Planning 20 √ √

Unit 3: Personal Tax Planning 20 √ √

Unit 4: Insurance Planning 20 √ √

Unit 5: Retirement Benefits Planning 20 √ √

*C&K- Comprehension & Knowledge

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**A&A – Analysis & Application

Unit 1: Introduction to Financial Planning

Financial goals, steps in financial planning, budgeting incomes and payments, time value of
money. Introduction to savings, benefits of savings, management of spending & financial
discipline, Setting alerts and maintaining sufficient funds for fixed commitments.

Unit 2: Investment Planning

Process and objectives of investment, concept and measurement of return & risk for various asset
classes, measurement of portfolio risk and return, diversification & portfolio formation. Gold
bond; Real estate; Investment in greenfield and brownfield Projects; Investment in fixed income
instruments, financial derivatives & commodity market in India. Mutual fund schemes;
International investment avenues. Currency derivatives and digital currency.

Unit 3: Personal Tax Planning

Tax structure in India for personal taxation, Scope of personal tax planning, exemptions and
deductions available to individuals under different heads of income and gross total income.
Comparison of benefits - Special provision u/s 115BAC vis-à-vis General provisions of the
Income-tax Act, 1961, tax avoidance versus tax evasion.

Unit 4: Insurance Planning

Need for insurance. Life insurance, health insurance, property insurance, credit life insurance
and professional liability insurance.

Unit 5: Retirement Benefits Planning

Retirement planning goals, process of retirement planning, Pension plans available in India,
Reverse mortgage, Estate planning.

Practical Exercises:

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The learners are required to:
1. perform electronic fund transfers through net banking and UPI.
2. identify certain recent Ponzi schemes in the market.
3. prepare tax planning for a hypothetical individual.

Suggested Readings:
● Halan, M. ―Let‟s Talk Money: You've Worked Hard for It, Now Make It Work for You‖
Harper Collins Publishers, New York.
● Madura, J. ―Personal Finance”, Pearson.
● Indian Institute of Banking & Finance. ―Introduction to Financial Planning” Taxmann
Publication, New Delhi.
● Keown A.J. “Personal Finance” Pearson, New York.
● Pandit, A. ―The Only Financial Planning Book that You Will Ever Need‖ Network 18
Publications Ltd., Mumbai.
● Sinha, M. ―Financial Planning: A Ready Reckoner” McGraw Hill Education, New York.
● Tripathi, V. ―Fundamentals of Investment‖ Taxmann Publication, New Delhi.

Note: Learners are advised to use latest edition of readings.

Assessment Method:
1. There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2. Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

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