Bachelor of Commerce

(Taxation)
Batch: 2024-2028
Syllabus
Vision
To evolve as an institute of academic excellence and develop students who serve the society by being a
leading center of knowledge creation and communication in the area of commerce and management.

Mission

 To educate and equip diverse group of students with the analytical ability, management
perspectives, knowledge and skills required to deal with the challenges of today's global business
environment.
Encourage academic research, innovative thinking & self-employment through entrepreneurship.
To make each student proficient in synthesizing/analyzing information and be ethical, socially
responsible, and just when making business decisions.
 Graduate Attributes
Jharkhand Rai University is a mecca of transformative education which strongly believes in the
holistic development of students. The university provides the cutting-edge of holistic learning to
develop promising youngsters into leaders of tomorrow with globally relevant, future-ready and
actionable intelligence. The objective of the Department is to make each student proficient in
synthesizing/analysing information and be ethical, socially responsible, and just when making
decisions. JRU ensures inclusive and equitable quality education and promote lifelong learning
opportunities for all.

Every graduate of the Department will be developed to possess the following attributes:

1. Intellectual Competency
2. Self-Growth & Development
3. Professional & Ethical Sensitivity
4. Social Susceptibility
Program Educational Objectives (PEO)

PEO 1: To equip students with a deep understanding of taxation principles, laws, and regulations
PEO 2: Cultivation of critical thinking skills and adaptability to enable students to navigate the dynamic
and intricate landscape of tax laws and regulations effectively.
PEO 3: To develop essential skills & decision-making ability to undertake entrepreneurial ventures
PEO 4: Creating Professional with Social Sensitivity and instill an understanding of the ethical and legal
responsibilities associated with taxation practices
PEO 5: Develop a strong base to facilitate the students to pursue professional career or take up higher
learning courses.

Program Outcome (PO)

On successfully completing the B.COM program the student will be able to:

PO1: Develop competency & Conceptual clarity of taxation principles, laws, and regulations.
PO2: Ability to address complex tax scenarios and provide effective tax solutions
PO3: Demonstrate an ability to identify business opportunities, create Business plan & undertake
entrepreneurial ventures
PO4: Exhibit an understanding and application of ethical principles and adherence to professional
standards and regulatory frameworks in their careers.
PO5: Decision making ability & strong foundation to pursue professional career or take up higher learning
courses
 Mapping of PEO and PO

POs PEOs
PEO 1 PEO 2 PEO 3 PEO 4 PEO 5 PEO 6
PO 1 3 2
PO 2 3 2
PO 3 3 2 1
PO 4 3
PO 5 3
PO 6 3 2
(High-3, Medium-2 & Low-1)

Course Component of B.COM program

3 Year Course
Category Required Number of Credit Credit Offered
Discipline Specific Courses-Core/Major 60 66
Discipline Specific Courses-Minor 24 32
Multidisciplinary Courses 9 9
Ability Enhancement Course- Compulsory 8 8
Skill Enhancement Course- Compulsory 9 9
Common Value-Added Courses 6 8
Summer Internship 4 4
Total 120 136
4 Year Course
Category Required Number of Credit Credit Offered
Discipline Specific Courses-Core/Major 80 86
Discipline Specific Courses-Minor 32 40
Multidisciplinary Courses 9 9
Ability Enhancement Course- Compulsory 8 8
Skill Enhancement Course- Compulsory 9 9
Common Value-Added Courses 6 8
Summer Internship 4 4
Dissertation/ Research Project 12 12
Total 160 176
 COURSE SCHEME

BCOM 2024-2028
Choice Based Credit System
SEM 1
NSQF/National
Credit
Framework Code Subject L T P Credits
(NCrF) Credit
levels
Discipline Specific Courses/ Major Courses-Compulsory
32ACC101 Managerial Economics 4 0 0 4
32ACC102 Financial Accounting-I 4 0 0 4
Minor Courses-Compulsory
32ACC103 Public Finance & Taxation 4 0 0 4
Multidisciplinary Courses
32AMDC101 Environmental Management 3 0 0 3
Ability Enhancement Course- Compulsory
32AAEC101 Functional English 2 0 0 2
Skill Enhancement Course- Compulsory

32ASEC102 Word & Presentation Tools 2 0 1 3

Common Value-Added Courses

Character Building & Holistic Development of

32AVAC101 2 0 0 2
Personality-I (Mental & Spiritual Health)

22

SEM 2
LEVEL 4.5
Discipline Specific Courses/ Major Courses-Compulsory
32ACC104 Financial Accounting -II 4 0 0 4
32ACC105 Corporate Law 4 0 0 4
Minor Courses-Compulsory

32ACC106 Quantitative techniques for Business 4 0 0 4

32ACC107 Income Tax: Law and Practice-I 4 0 0 4

Multidisciplinary Courses

Non-Commerce/Non-Management Course through

32AMDC102 3 0 0 3
Moocs

Ability Enhancement Course- Compulsory

32AAEC102 Communication Skills 2 0 0 2
Skill Enhancement Course- Compulsory

32ASEC103 Data Analysis using Spreadsheet 2 0 1 3

Common Value-Added Courses

Character Building & Holistic Development of

32AVAC102 2 0 0 2
Personality- II (Physical Fitness/Yoga/NSS)
 Vocational Courses (Summer): Only for students who wish to exit after the First Year with a Certificate

32AVOC101 Accounting Using Software 2 0 2 4

Total without Vocational Course 26

Total with Vocational Course 30

SEM 3
Discipline Specific Courses/ Major Courses-Compulsory
32ACC201 Corporate Accounting-I 4 0 0 4
32ACC202 Legal Aspects of Business 4 0 0 4
Minor Courses-Compulsory
32ACC203 Business Mathematics 4 0 0 4

32ACC204 Income Tax: Law and Practice-II 4 0 0 4

Ability Enhancement Course- Compulsory

32AAEC201 Professional Skills 2 0 0 2
Common Value-Added Courses

Character Building & Holistic Development of

32AVAC201 2 0 0 2
Personality (Universal Human Values)

32AVAC202 Indian Knowledge System (MOOC's) 2 0 0 2

22

SEM 4
LEVEL 5
Discipline Specific Courses/ Major Courses-Compulsory

32ACC205 Financial Management 4 0 0 4

32ACC207 Corporate Accounting -II 4 0 0 4

UMC 102 Community Engagement & Service 2 0 0 2

Minor Courses

32ACC206 Banking Operations 4 0 0 4

GST & Other Indirect Taxes

32ACC208 4 0 0 4

Multidisciplinary Courses

32AMDC201 Entrepreneurship Management 3 0 0 3

Skill Enhancement Course- Compulsory

32ASEC201 Accounting Using Software 2 0 1 3

Vocational Courses (Summer): Only for students who wish to exit after the First Year with a
 Certificate

32AVOC201 Data Visualization & Analysis 2 0 2 4

Total without Vocational Course 24

Total with Vocational Course 28

SEM 5
Discipline Specific Courses/ Major Courses-Compulsory
32ACC301 Cost Accounting 4 0 0 4
32ACC302 Marketing Management 4 0 0 4

32ACC303 Introduction to Business Analytics 4 0 0 4

32ACC304 Financial Reporting-I 4 0 0 4

Minor Courses
32ACC305 Corporate Taxation 4 0 0 4
Ability Enhancement Course- Compulsory

32AAEC301 Seminar In Executive Communication * 2 0 0 2

22

LEVEL 5.5

SEM 6
Discipline Specific Courses/ Major Courses-Compulsory

Management Accounting and Performance

32ACC306 4 0 0 4
Analysis
32ACC307 Management Science 4 0 0 4

32ACC308 Summer Training/ Field Visit 4 0 0 4

32ACC309 Financial Reporting-II 4 0 0 4

32ACC310 Auditing & Corporate Governance 4 0 0 4

20

SEM 7 (Honors)
Discipline Specific Courses/ Major Courses-Compulsory

32ACC401 Advanced Cost accounting 4 0 0 4

32ACC402 Investment Analysis and Portfolio management 4 0 0 4

32ACC403 Research Methodology 4 0 0 4

32ACC404 Project Management 4 0 0 4
LEVEL 6
Minor Courses
32ACC405 International Taxation 4 0 0 4
20

SEM 8 (Honors)
 Discipline Specific Courses/ Major Courses-Compulsory
32ACC406 Research Ethics 4 0 0 4
Minor Courses
32ACC407 Advanced Auditing 4 0 0 4
Courses in Lieu of Dissertation/ Research Project
32ACC408 International Financial management 4 0 0 4
32ACC409 Financial Derivatives 4 0 0 4
32ACC410 Internship 4 0 0 4
20

SEM 7 (Honors with Research)

Discipline Specific Courses/ Major Courses-Compulsory
32ACC401 Advanced Cost accounting 4 0 0 4

32ACC402 Investment Analysis and Portfolio management 4 0 0 4

32ACC403 Research Methodology 4 0 0 4

32ACC404 Project Management 4 0 0 4
Minor Courses
32ACC405 International Taxation 4 0 0 4
20

LEVEL 6

SEM 8 (Honors with Research)

Discipline Specific Courses/ Major Courses-Compulsory
32ACC406 Research Ethics 4 0 0 4
Minor Course
32ACC407 Advanced Auditing 4 0 0 4
Dissertation/ Research Project

32ACC411 Dissertation/ Research Project 12

Total 20
 Assessment Scheme
CIA- Continuous Internal Assessment (30 Marks)
Bloom's
Assessment Percentage Bloom's Taxonomy
Assessment Tools Marks Taxonomy
Parameters (%) Level
Category LOT/HOT
Remember,
Assignment 1 Assignment consisting of 10 33.3 Understand, LOT
minimum 5 Questions Apply

Assignment consisting Analyze,

Assignment 2 10 33.3
of minimum 2 Evaluate, Create HOT
Questions
Teacher Assessment/ Class Participation
Brainstorming,
Discussion, Attendance, 5
Class 16.67
Extempore or any other
Participation
activity
Extracurricular & Co-
EC & CC 5 16.67
Curricular Activities
Activities
'ESE- End Semester Examination (70 Marks)
Bloom's Taxonomy
Category ESE Percentage Bloom's
Question (%) Taxonomy
Paper Level
Section LOT/HOT
Remember A
30 LOT
Understand A
Apply B
40 LOT/ HOT
Analyze B
Evaluate & create C 30 HOT
32A Department Code
CC Core Course
MDC Multidisciplinary Course
SEC Skill Enhancement Course
AEC Ability Enhancement Course
CCDE Core Course Departmental Elective
VAC Value Added Courses
VOC Vocational Courses

Detailed Assessment Scheme

Semester-I
Program: BCOM
Semester: I L T P C
Course: Managerial Economics 4 0 0 4
Course Code: 32ACC101

Course Learning Objective:

CLO 1: To familiarize the students with the basic concept of microeconomics.

CLO 2: Describe the behavioral economics approach to understand the consumer behavior
& consumer decision making.

CLO 3: To make student understand the demand and supply analysis in business applications

CLO 4: To familiarize students with the production and cost structure under different stages
of production.

CLO 5: Identify various market structures and discuss their implications for resource
allocation.

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Develop an understanding of the fundamental principles of Micro-Economics

CO 2: Understanding of how consumer behavior shapes the demand curve with respect to
utility and loss.

CO 3: Apply the concepts of demand and supply to explain the price and quantity
equilibrium of a market

CO 4: Develop an ability to combine production and cost, short run and long run, and profit
and revenues to assess the behavior of markets.

CO 5: Analyze the performance of firms and determination of profit maximizing price and
output under different Market Structures.
Course Content:

Topics Hours

Unit I: Introduction to Managerial Economics and Fundamental concepts:

Nature, Scope, Definitions of Managerial Economics, Difference between Managerial
10
Economics and Economics, Contribution and Application of Managerial Economics
to Business. Micro vs. Macro Economics.

Unit II: Consumer Behavior and Demand Analysis:

Cardinal Utility Approach: Diminishing Marginal Utility, Law of Equi-Marginal
Utility. Ordinal Utility Approach: Indifference Curves, Marginal Rate of Substitution,
Budget Line and Consumer Equilibrium. 16
Theory of Demand, Law of Demand, Movement along vs. Shift in Demand
Curve, Concept &Measurement of Elasticity of Demand, Factors
Affecting Elasticity of Demand,

Unit III: Theory of Production:

Meaning and Concept of Production, Factors of Production and Production function,
16
Fixed and Variable Factors, Law of Variable Proportion (Short Run Production
Analysis), Law of Returns toa Scale

Unit IV: Cost Analysis & Price Output Decisions:

Concept of Cost, Cost Function, Short Run Cost, Long Run Cost, Pricing Under
18
Perfect Competition, Pricing Under Monopoly, Control of Monopoly, Price
Discrimination, Pricing Under Monopolistic Competition, Pricing Under Oligopoly.

Suggested Reading:
1. . Economics, P. Samuelson, W. Nordhaus. (2009) 18th Edition, McGraw Hill Education.
2. Managerial Economics, Dwivedi, D.N (2008), 7th edition, Vikas Publishing House.
3. Managerial Economics in a Global Economy, Salvatore. D. ((2006)), 6th
edition, Oxford University Press.
4. Microeconomics for Managers, David Kreps. (2009). 1st edition, Viva Books Pvt. Ltd.
5. Managerial Economics, H. Craig Petersen and Sudhir K. Jain ((2006), 4th
edition, Pearson Education.
6. Economics, David C. Colander (2008) 8th ed. McGraw Hill Education.
Program: B.com
Semester: I L T P C
Course: Financial Accounting-1 4 0 0 4
Course Code: 32ACC102

Course Learning Objective:

CLO 1: Understand the accounting principles, importance & scope, branches and limitations of
financial accounting and the journal transactions, ledger, trial balance and errors disclosed by it. And
also provide learner a comprehensive understanding of accounting standards.

CLO 2: To familiarize depreciation, its nature, concepts and its method for preparation. And also
include Bills of exchange, its meaning & journal entries.

CLO 3: Understand the preparation of P/L statement and Balance sheet as well as its adjustment for ascertaining
the financial position of the business. And also understand Royalties and its journal entries.

CLO 4: Understand the accounting for dissolution of partnership firm including insolvency of partners,
sale to a limited company

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Develop the understanding of the objectives, scope, importance, branches and principles of
financial accounting and its applications in business organizations and record journal transactions,
posting it into leger and prepare trial balance as well as understand the methods to allocate errors in
trial balance.

CO 2: Understand the concept and purpose of charging depreciation and its preparation and also
understand the concept and recording of bills of exchange.

CO 3: Analyzing a firm’s financial activities using financial statement analysis tools to know the
company’s overall performance and understand the concept of royalty account.

CO4: Understand the accounting for dissolution of partnership firm including insolvency of partners,
sale to a limited company.
 Topics Hours
Unit I: Introduction and Accounting Framework
Financial Accounting Concepts & Convention, importance and scope, limitation and
branches of accounting, Single entry vs Double entry system of as accounting. Journal,
Ledger, Trial Balance, Errors and their rectification. 15

Basics of Accounting Standards, IFRS, IND AS, Accounting standard, GAAP.

Unit II: Depreciation & Bill of exchange

The nature of depreciation, the accounting concept of depreciation; factors in
the measurement of depreciation, method of computing depreciation; straight 15
line method & diminishing balance method.

Bills of exchange, Meaning, Parties of Bills of Exchange, Journal Entry in the

books of drawer & drawee in different cases.

Unit III: Final Accounts & Royalty Account

Final accounts – Meaning Preparation of trading, Profitable Loss Account and Balance Sheet
with adjustment and rectification.
15

Unit IV: Accounting for dissolution of partnership firm

Accounting for dissolution of partnership firm including insolvency of partners,
sale to a limited company 15

Suggested Reading:
1. Financial Accounting, Maheshwari. S.N (20018). Vikas Publishing house Pvt. Ltd.
2. Grewal and Gupta, Advanced Accounting
3. Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016). Advanced Accounts. Vol.-I. New Delhi: Sultan
Chand Publishing
4. Goyal, B. K., & Tiwari, H. N. (2019). Financial Accounting. New Delhi: Taxman Publication.
Program: B.com
Semester: I L T P C
Course: Public Finance & Taxation 4 0 0 4
Course Code: 32ACC103

Course Learning Objective:

CLO 1: Understand the fundamentals of public finance, differentiate between private and public
finance, grasp the role of the state in fiscal matters, analyze budgetary frameworks and fiscal
policy instruments

CLO 2: To provide students with a comprehensive understanding of the various sources of

revenue available to governments, focusing primarily on taxation.

CLO 3: A comprehensive understanding of the causes, types, principles, and effects of

government spending.

CLO 4: A comprehensive understanding of the tax structure, tax authorities, constitutional

provisions, and key terminology related to taxation in India.

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Develop the ability to evaluate fiscal policies' effectiveness, make informed
recommendations, and contribute meaningfully to discussions on economic management and
welfare.

CO 2: To elucidate the social and economic objectives of taxation and explore the characteristics
of an ideal tax system.

CO 3: To elucidate the principles underlying public expenditure decisions and analyze its effects
on production, distribution, income, and employment.

CO 4: Gain understanding of the tax structure in India, including direct and indirect taxes levied
by central and state governments, and local authorities.
Course Content:

Topics Hours

Unit I: Introduction to Public finance

Meaning, nature, scope and importance of public finance, difference between private and
public finance. Role of state in public finance. Budget- main features of budget, concept of 12
balanced budget, Fiscal policy- main instruments of fiscal policy.

Unit II: Public Revenue & Expenditure

Public Revenue: Sources of revenue, taxes, classification of taxation, direct and
indirect taxes, specific and ad valorem taxes, social and economic objectives of
taxation, characteristics of a good tax system, role of taxation in developing 18
economies.
Public Expenditure: causes of increase in public expenditure, revenue and
capital expenditure, development and non-development expenditure,
principle of public expenditure, effects of public expenditure on
production, distribution, income and employment.
Unit III: Introduction to Taxation
Meaning and concept of tax, Overview of tax structure in India
Objectives and principles of taxation 15
Distribution of taxation powers between the Centre and States
Overview of relevant articles in the Constitution
Roles and Responsibilities of various tax authorities (CBDT, CBIC, etc.)
Income Tax Slab Under New Regime

Unit IV: Taxation Concepts

Meaning and definition of Income, Person, Assesses and Assessment types of Assesses,
15
What is regarded as income under Income Tax Act, Application and Diversion of
Income.
Income, Agricultural Income, Causal Income, Assessment Year, Previous Years, Gross Total
Income, Total Income; Tax Evasion, Tax Avoidance, Tax Planning, Person, Assesses,
Permanent account number (PAN)

Suggested Reading:

1. Public Finance, Bhatia. H.L(2022)

2. Public Finance, Mishra J.P(2019)
3. Public Finance, Lekhi R.K. & Singh. Joginder
4. Lectures on Law of Taxation (Income Tax and GST), P.K. SINGH, Asian Law House
5. Income Tax Law & Accounts, Dr. H.C. Mehrotra, Dr. S.P. Goyal, Sahitya Bhawan publication
Program: B.CO M
L T P C
Semester: I 3 0 0 3
Course: Environmental Management
Course Code: 32AMDC101

Course Learning Objective:

CLO 1: The course will provide a critical survey of the contemporary field of environmental
policy, planning and management in the Indian contexts

CLO 2: The course is centrally based with understanding deliberate efforts to translate
environmental knowledge into action in order to achieve particular outcomes in the way
landscape, societies and natural ecosystem are used and managed.

CLO 3: The course will critically examine contemporary thinking on these environmental
themes including: sustainable use practices, political-ecology, decentralized environmental
managements.

CLO 4: Conversion of natural resources, ecological balance and diversity to achieve

sustainable development.

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Understand core concepts and methods from ecological and physical science and their
application in environmental problem-solving.

CO 2: Gain the knowledge about the different types of pollutions and their control
technologies, waste water treatment, biomedical waste management etc.

CO 3: Get the information about ecosystem and also about its function like food chain,
ecological pyramids etc.

CO 4: Have a clear understanding environmental ethics, human health and family welfare.

CO 5: Aspirate the critical, cross-cultural and historical context of environmental issues and
links between human and natural system.
Course Content

Topics Hours
Unit 1- Introduction to Environmental Management
Introduction to Environmental Management, Ecosystems: Types of Eco- Systems,
Geosphere – Biosphere and Hydrosphere introduction. Major issues of
Biodiversity, Biosphere reserves, National Parks and sanctuaries, Natural 11
Resources and its types. Problem of Population growth, poverty and environment,
Population Explosion, Family Welfare Program, Women & Child Welfare
Unit- 2 Management of Pollution and Waste

Water Pollution: Water resources of India, Hydrological Cycle, methods of water

conservation and management, river action plan, ground and surfa ce water
polluti on. Recycl ing a n d management of water
a n d wast ewat er (domestic and industrial). Air Pollution: Air pollution and air 12
pollutants, sources of air pollution and its effect on human health and
vegetation. Greenhouse effect, global warming and climate change.
Ambient air
quality standards, steps taken by Government to control air pollution. Noise
pollution and its impacts on human health
Unit-3 Waste Management
Solid Waste: Municipal Solid Waste Management, segregation, disposal methods,
composting, land fill sites etc. Hazardous waste management, biomedical waste
management. Forest / Dams: Forest degradation and management, hazard based
environmental issues, Fast depletion of forest resources and their regeneration, 10
environmental issues related to Mega Hydroelectric Projects / Dams,
resettlement and rehabilitation of people; its problems and concerns
Unit- 4 Appendages of Environmental Management in India and around
the world

Introduction to EIA, its impact and case studies, role of Information

Technology in Environment, EIS, Legal framework: Constitutional provisions, The
Indian Penal Code, Role of Judiciary in Environmental Protection, Stockholm 12
Conference 1972, International Protocol- Paris Agreement and Kyoto Protocol.
Ramsar Convention, UNFCCC, UNCCD

Suggested Readings –
1. Environmental Management (2nd Edition) , N.K Oberoi , Excel Books 2017
2. G. Kiely - Environmental Engineering Irwin/ McGraw Hill International Edition, 1997.
3. M. L. Davis and S. J. Masen, Principles of Environmental Engineering and
Science, McGraw Hill International Edition 2004.
4. Environmental Management: Text and Cases (2005), Prentice Hall Publishers
Program: BCOM L T P C
2 0 0 2
Semester: I
Subject: Functional English

Code: 32AAEC101
Course Objectives:
CLO1: To enable the learners to communicate effectively and appropriately in real life situation.
CLO2: To develop and integrate the use of the four language skills i.e. reading, listening, speaking
and writing.
CLO3: To revise and reinforce structure already learnt. CLO4: To learn and use English effectively.

Course Outcomes:

CO1: Understand the factors that influence the use of Grammar and Vocabulary in speech and writing.
CO2: Understand the different ways in which Grammar has been described.

CO3: Understand the importance of all areas of language learning.

CO 4: To use fluent English in day -to- day life.
Course Content

Topics Hours
Unit I: Vocabulary Building

 The concept of Word Formation

 Root words from foreign languages and their use in English
 Acquaintance with prefixes and suffixes from foreign languages in English to 6
form derivatives
 Synonyms, Antonyms and standard abbreviations
 Homophones, Homonyms

Unit II: Basic Writing Skills

 Parts of Speech, Tense, Voice, Narration, Modals, Degree of Comparison, Sentence
Structures 6
 Use of Phrases and Clauses in sentences
 Importance of proper Punctuation
 Creating coherence
 Organizing principles of paragraphs in documents
 Techniques for writing precisely
Unit III: Identifying Common Errors in Writing
 Subject-Verb Agreement
 Noun-Pronoun Agreement
 Misplaced Modifiers 5
 Articles
 Prepositions
 Redundancies
 Cliches
Unit IV: Nature and Style of Sensible Writing
 Describing
 Defining
 Providing examples or evidence Writing Introduction and Conclusion
5
 Paragraph Writing
 Precis Writing
 Reading Comprehension

Unit V: Professional Writing

 Importance of Professional Writing
 Notice, Memo, Circular, Report Writing, Proposal Writing, Minutes Writing, E-
Mail writing Job Application, Difference between Resume, Curriculum Vitae 8
 Interview - Types, Importance and Process

Suggested Readings:
1. High School English Grammar & Composition, Wren & Martins. Chand & Co
2. Practical English Usage, Michael Swan, OUP, 1995
3. Remedial English Grammar F.T. Wood. Macmillan.2007
4. On Writing Well. William Zinsser. Harper Resource Book, 2001
5. Study Writing. Liz Hamp-Lyons and Ben Heasly, Cambridge University Press, 2006
Program: B.com
Semester: I L T P C
Course: Word & Presentation Tool 2 0 1 3
Course Code: 32ASEC102

Course Learning Objective:

CLO 1: To understand the basic components and characteristics of computers, the significance of
data, instructions, and information in computing, and the various fields where computers find
application.

CLO 2: To develop the ability to create new documents, save them in different formats, open
existing documents, import content from other sources, and export documents for various purposes

CLO 3: To familiarize themselves with the history of PowerPoint, learn how to create, save, and
open presentations, and explore different presentation creation options.

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: The core components and characteristics of computers, highlighting their role in modern
society and various industries.
CO 2: Create new documents with proper formatting and structure
CO3: Identify the core functions of PowerPoint for creating dynamic presentations.
Course Content:

Topics Hours

Unit I: Introduction to fundamentals of computer

Computer Fundamentals: Data, Instruction and Information, Characteristics of Computers,

Various fields of application of Computers, Input-output Devices (Hardware, Software) 15
Advantages and Limitations of Computer, Block Diagram of Computer, Function of Different
Units of Computer, Classification of Computers. Data Representation: Different Number System
(Decimal, Binary, Octal and hexadecimal) and their Inter Conversion.
Computer Software: Types of Software (Application software and system software, Compiler and
Interpreter), Computer Memory: Primary Memory & Secondary memory

Unit II: MS-Word

History, Creating, Saving, Opening, Importing, Exporting and Inserting document, Formatting
pages, Alignment, Paragraphs and Sections. Indents and spacing, creating lists and numberings 8
Formatting Commands: Headings, Styles, Fonts and Size Editing, Viewing Text, Finding and
Replacing text, Headers and Footers, Inserting page breaks, Page numbers, Special Symbols and
Dates Mail merge, Preview and Printings command.

Unit III: MS-Word Practical

Check spelling and grammar, bullets and numbering list items, align the text to left, right justify
and center. Prepare a job application letter enclosing your Bio-Data. 10
Perform Mail Merger Operation and Preparing labels. Prepare the document in newspaper column
layout.

Unit IV: Power Point Basics

History, Creating, Saving, Opening, existing presentation, Creating and Saving a Presentation
using Auto Content Wizard, Design Template, Blank Presentation the Slide Sorter View, Slide 12
Show, Inserting pictures and graphics and Printing Slides, adding organization Charts. Practical
Prepare a PowerPoint presentation with at least three slides for department Inaugural Function-
Drawn organization chart with minimum three hierarchical levels-Design an advertisement
campaign with minimum three slides-Insert an excel chart into a power point slide.

Suggested Books & Readings:

1.Office 2000 Complete Reference by Stepher L. Nelson.
2.PC Software for window made simplex by R.K Taxali – Tata McGraw Hill Publishers Pvt. Ltd.

L T P C
Program: B.com 2 0 0 2
Semester: I
Course: Character Building and Holistic Development of Personality 1 (Spiritual & Mental Health)
Course Code: BBVAC101

Course Learning Objective:

CLO 1: To prepare the student to develop Manomaya Kosha (Development of mind).

CLO 2: To enable the students to develop Vijnanamaya Kosha (Intellectual Development).

CLO 3: To develop an understanding of Anandamaya Kosha (Spiritual Development).

CLO 4: To help the students in understanding the virtue of Vasudhaiva-Kutumbakam (the whole world is one
family) and also to transform students into ideal personalities by inculcating sanskaaras.

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Develop a good understanding of Manomaya Kosha.

CO 2: Adapt the concept of constructive roles.

CO3: Analyze the understanding of spiritual development.

CO4: Correlate the importance of world as a family and enable them to develop Manomaya Kosha,
Vijnanamaya Kosha, Anandmaya Kosha.
Course Content:

Topics Hours
Unit I: Cognitive Intellectual Development (Manomaya Kosha)
Character Building: Meaning, Concept, Constituent elements of character and means/ways of
character building.
Manomaya Kosha: General Introduction, Meaning and Concept. Manomaya Kosha:
Objectives, Characteristics and Significance.
6
Benefits of developed Manomaya Kosha and deficiencies due to underdeveloped Manomaya
Kosha.
Means, Activities and Programmes to develop Manomaya Kosha.

Unit II: Cognitive Intellectual Development (Vijnanamaya Kosha)

Vijnanamaya Kosha: General Introduction, Meaning and Concept.
Objectives, Characteristics and Significance.
Benefits of developed Vijnanamaya Kosha and deficiencies due to underdeveloped
Vijnanamaya Kosha. 6
Means, Activities and Programmes to develop Vijnanamaya Kosha.

Unit III: Cognitive Intellectual Development ( Anandamaya Kosha)

Anandamaya Kosha: General Introduction, Meaning and Concept.
Objectives, Characteristics and Significance.
Benefits of developed Anandamaya Kosha and deficiencies due to underdeveloped 8
Anandamaya Kosha.
Means, Activities and Programmes to develop Anandamaya Kosha.

Unit IV: Moral Spiritual Development (To draw inspiration from important
events of the lives of great men of India to serve the society and nation).
Social and National Awakening: Chanakya, Birsa Munda, Lala Lajpat Rai, Jyotiba Phule, Adi 10
Shankaracharya, Veer Savarkar,
Women from other countries dedicated to India: Annie Besant, Emily Shankle Bose, Mary
Reed.
Leading Scientists: Acharya Sushruta, Acharya Charak, Aryabhatta, Jagdish Chandra Basu,
Homi Jahangir Bhabha, A.P.J Abdul Kalam
Women’s Awakening: Lakshmi Bai, Rani Durgavati, Rani Chenamma, Rani Ahilya Bai
Holkar
Those who sacrificed all: Bhagat Singh, Khudiram Bose, Chandrashekhar Azad, Mahatma
Gandhi.
Seekers of Self-reliant India: Vinoba Bhave, Jai Prakash Narayan, Verghese Kurian,
M.S.Swaminathan.
Unique Personality of India: Dr.Rajendra Prasad, Sardar Ballabh Bhai Patel.

Suggested Reading:
1. My Idea of Education, Swami Vivekanand, Advaita Ashram, Kolkata
2. Rabindranath Tagore: An Interpretation, Sabyasachi Bhattacharya, Penguin Delhi
3. Women Who Created History, NCERT, New Delhi
Semester-II
Program: B.COM L T P C
Semester: II 4 0 0 4
Course: Quantitative Techniques for Business
Course Code: 32ACC106

Course Learning Objective

The Objective of Quantitative Technique for Business are classified as follows: -

CLO 1: Analysis and interpretation of quantitative information.

CLO 2: An understanding of the basic ideas underlying statistical methods at an introductory level.

CLO 3: An understanding of certain mathematical tools of business decision making like correlation, regression.

CLO 4: Practical Application of Index Numbers and various test related to it.

CLO 5: Introduction about advance probability and its application for solving real world problems.

Course Outcome:
On completion of the Course, the students will be able to:

CO 1: Able to find the central tendency and dispersion of a random variable.

CO 2: Able to find the Index Number for framing suitable policies and take decisions relating to wages, prices
and consumption etc.

CO 3: Able to find the relationship between variables through mathematical tools - correlation & regression as
well as understand its practical application in real world.

CO 4: Able to solve real world problems of probability using certain theorem and axioms.

CO 5: Demonstrate an ability to apply various statistical tools to solve business problem.

 Course Content:

Topics Hours
Unit I: Probability
Probability: Probability, Axioms of Probability, Conditional Probability, Baye’s Theorem.
Probability Distributions: Random Variables, Probability Distribution, Binomial 15
Distribution, Poisson Distribution, Continuous Random Variables, Normal Distribution,
Mathematical Expectation, Moments, Moment generating function and Characteristic
function.

Unit II: Statistics

Measurement of Central tendencies, Mean, Median and Mode, Measure of Dispersion. 15

Unit III: Correlation and Regression

Correlation and Regression analysis: Correlation, Rank correlation meaning, application of 15
regression analysis, difference between correlation & regression analysis, regression
equations.

Unit IV: Index Number

Index Number: Definition, method of construction of Index number, Laspeyre and
Paasche formulas, Time reversal test, Circular test, Factor reversal test, Fixed base 15
method, Average base method and Chain base method. Meaning of consumer price Index
number and its computations.

Suggested Reading:
1. Business Mathematics, Kashyap Trivedi ((2010)), 1st edition, Pearson Education.
2. Mathematics for Management, Raghavachari. M. ((2004)), McGraw Hill Education.
3. Business Math, Cleaves S. Cheryl, and Hobbs. Margie. J (2008), 7th Edition, Prentice Hall.
4. Probability & Statistics: R. A. Johnson (Miller & Freund’s, PHI)
Program: B.com
Semester: II L T P C
Course: Financial Accounting - II 4 0 0 4
Code: 32ACC104

Course Learning Objective:

The Objective of the course are classified as follows: -

CLO 1: Understand the concept of royalties and short working in accounting, and learn how to prepare journal
entries and ledger accounts for landlords and lessees.

CLO 2: Explore the accounting principles and practices related to branch accounting, including dependent and
independent branches, and foreign branches

CLO 3: To provide a comprehensive understanding of specialized accounting techniques used in non-

profit organizations, including the preparation and interpretation of Receipt & Payment Accounts,
Income & Expenditure Accounts, and Balance Sheets.

CLO 4: To provide a comprehensive understanding of various aspects related to share capital,

including different types of shares, the accounting treatment for share capital, issuance of rights and
bonus shares, etc.

CLO 5: Understand the details of consignment accounting, including types of commissions, valuation
of unsold stock, and wastage of stock, as well as joint venture accounts and the associated accounting
records.

Course Outcome:
On completion of the Course, the students will be able to:

CO 1: Understand and apply the concept of royalties and short working in accounting, and demonstrate
the ability to prepare journal entries and ledger accounts for landlords and lessees.

CO 2: Demonstrate a strong grasp of accounting principles and practices related to branch accounting,
distinguishing between dependent and independent branches, and foreign branches.

CO 3: Gain a comprehensive understanding of the specialized accounting techniques used in non-profit

organizations, and expertly prepare and interpret Receipt & Payment Accounts, Income & Expenditure
Accounts, and Balance Sheet

CO 4: Develop a thorough understanding of the various aspects related to share capital, including
different types of shares, and effectively apply the accounting treatment for share capital, issuance of
rights and bonus shares.

CO 5: Demonstrate proficiency in understanding the details of consignment accounting, including

various types of commissions, valuation of unsold stock, wastage of stock, and effectively manage joint
venture accounts and their associated accounting records
Course Content:

Topics Hours
Unit I: Royalty & Branch Accounting
Meaning of Royalties, Short working, short working recoupment, Journal entry in the
books of landlord & lessee, Preparation of Ledger Accounts. 15
Branch accounting, Dependent branch; Debtor’s system, stock and debtor system; Final
accounts system; Wholesale branch; Independent branch; Foreign Branch

Unit II: Accounts of Non-Profit Organization

Meaning - Special features - Explanation of terms - Receipt & payment 18

account - Income &expenditure account -Differences between receipt and
payment account & income and expenditure account - Preparation of
Receipt & Payment Account, Income & Expenditure Account and
Balance Sheet
Unit III: Accounting for Share Capital and Debentures
Types of shares; Accounting for Share Capital, Issue of Rights and Bonus Shares; 12
ESOPs and Buy-Back of shares; Issue and Redemption of preference Shares and
Debentures. Underwriting of Shares and Debentures.
Unit IV: Consignment Accounting & Joint Venture Accounts
Consignment Accounting: Meaning, Sale and Consignment, Consignment
Accounting- different Types of commission including overriding commission, 15
Valuation of unsold stock and wastage of stock.
Joint Venture Accounts: Meaning of joint venture; Joint venture and partnership;
Accounting records
Suggested Reading:
1.Gupta. R.L. and Radhaswamy. M: Financial Accounting; Sultan Chand and Sons, New Delhi.
2. Monga J.R., Ahuja Girish, and Sehgal Ashok: Financial Accounting; Mayur Paper Back. Nokia.
3. Shukla. M.C., Grewal T.S., and Gupta, S.C.: Advanced Accounts: S. Chand & Co. New Delhi.
4. Compendium of Statement and Standards of Accounting: The Institute of Chartered Accountants of India,
New Delhi.
 Program: B.com
Course: Income tax: Law & L T P C
Practices-1 4 0 0 4
Semester: II
Course Code: 32ACC106

Course Objective:

CLO1: To understand about the basic concepts of direct tax along with definitions of terminology of

taxation

CLO2: To familiarize student about salary components, overview of TDS provisions and income from house

property

CLO3: To understand about Profits and gains of Business or Profession; depreciation allowance,
capital gains and income from other sources

CLO4: To understand the various aspects related to tax deductions, refunds, and the authority's role in taxation
processes

Course Outcome:

After the successful completion of the course, the students will be able to:

CO1: Have knowledge about the basic concepts of direct tax along with definitions of terminology of

taxation.

CO2: Gain understanding about salary components, overview of TDS provisions and income from house

property

CO3: Gain understanding about Profits and gains of Business or Profession; depreciation allowance,
capital gains and income from other sources

CO4: Ability to analyze the implications of tax deductions, refunds, and the role of tax authorities in ensuring
compliance and enforcement within the tax system.
 Course Content:
Topics Hours
Unit I: Introduction to direct tax

Concept and significance of Direct Tax & their evolution and historical Background of
income tax 10
Basic definitions: Assessee, Assessment year, Previous Year, Person, Income,
Residential Status; Exempted income; Agricultural Income; Rates of Tax.

Unit-II: Heads of Income-I

Components and Tax Treatment: 20

Understanding salary components, tax treatment, exemptions, deductions, and Form
16’s role in taxable salary.
Tax Deduction at Source (TDS) and Compliance:
Overview of TDS provisions, employer responsibilities, rates, computation, filing
procedures, tax planning.
Overview of Income from House Property: Understanding taxable entities, annual
value determination, deductions, set-off of losses
Unit III: Heads of income-II

Profits and gains of Business or Profession; depreciation allowance, 20

Capital Gains: Types of capital assets, Computation of short-term and long-term
capital gains
Income from Other Sources: General principles and taxation of income from other
sources
Unit IV: Procedure for assessment
Set off and Carry Forward of Losses
Deductions, Refund and Tax Authorities 10
Return of Income and Assessment
Penalty and Prosecution for Tax Evasion of Search and Seizure

Suggested Reading:
1. Taxmann's Direct Taxes Law & Practice | Professional Edition | AYs 2023-24 & 2024-25
2. Singhanar V.K: Students' Guide to Income Tax; Taxmann, Delhi
3. Income Tax Law & Accounts, Dr. H.C. Mehrotra, Dr. S.P. Goyal, Sahitya Bhawan
publication
4. Dinker Pagare• Income Tax Law and Practice: Sultan Chand & Sons, New Delhi
5. Chandra Mahesh and Shukla D.C.: Income Tax Law and Practice; Pragati Publications, New Delhi
6. Income Tax Law & Accounts, Dr. H.C. Mehrotra, Dr. S.P. Goyal, Sahitya Bhawan publication
 L T P C
Program: B.com 4 0 0 4
Semester: II
Subject: Corporate Law
Code: 32ACC105

Course Learning Objective:

CLO 1: Explore the legal frameworks and amendments that govern the forming a company

CLO 2: Comprehend the roles and responsibilities of promoters & the significance of legal documentation

CLO 3: Gain insight into the complexities of capital subscription, including fund-raising procedures,
regulatory requirements, and key considerations for public companies.

CLO 4: To equip students with the essential knowledge and skills to effectively conduct and manage
corporate meetings, ensuring compliance with legal requirements

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Ability to navigate the legal landscape of company formation, understanding the intricacies of each
stage and the compliance requirements.

CO 2: Proficiency in evaluating the roles and functions of promoters, directors, and key managerial
personnel within a corporate structure

CO 3: Ability to understand the complexities and the regulatory frameworks governing financial
instruments

CO 4: Competence in organizing and conducting corporate meetings effectively, distinguishing between

shareholder and board meetings, and ensuring compliance with procedural mandates for valid proceedings.
Course Content:

Topics Hours

Unit I: Introduction

Meaning and Definition – Features –, High Lights of Companies Act 2013 - Body
Corporate, Kinds of Companies (Concept, Definition and Features) 8
Formation of a company: Steps in formation of a Company, Promotion Stage, Meaning
of Promoter, Position of Promoter & Functions of Promoter, Incorporation Stage –
Meaning, Contents, Forms of Memorandum of Association & Articles of Association
and its alteration, Distinction between Memorandum of Association and Articles of
Association, Certificate of Incorporation, Subscription Stage – Meaning & contents of
Prospectus, Types, Misstatement in prospectus and its consequences

Unit II: Company Administration

Director (Concept and Definition), DIN, Qualification, Disqualification, Appointment,
Position, Rights, Duties, Power, Resignation, Liabilities, Removal and Resignation of 8
director, Key Managerial Personnel (Definition, Appointment and Qualifications) –
Managing Director, Whole time Directors, the Companies Secretary, Chief Financial
Officer, Resident Director, Independent Director, Women director.

Unit III: Share capital & debenture

Share and Share Capital - Types and Definition, Allotment and Forfeiture, Calls on
Shares, SOP, Buyback, Sweat Equity, Bonus, Right, Capital Reduction, Share 10
Certificate, Demat System, Transfer and Transmission, Redemption of Preference
Shares, Debenture –Definition, Types, Rules Regarding Issue of Debenture, Rules
regarding Dividend and distribution of dividend.

Unit IV: Corporate meetings

Corporate Meetings - Shareholder and Board, Types of Meetings – Annual General
Meeting Extraordinary General meeting, Minutes of Proceedings of General Meeting,
12
Meeting of BOD and other meetings, Requisite of Valid Meeting- Notice, Agenda,
Chairman, Quorum, Proxy, Resolutions, Minutes, Postal Ballot, E- voting, Video
Conferencing,

Suggested Books & Readings:

1. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications..
2. Corporate Law, Gupta,Garg,Dhingra, Kalyani Publication
3. Company Law, Singh, Avtar, (2006), Eastern Book Co. Lucknow, Bharat Law House, Delhi
4. Company Law, Bagrial, Ashok, (2008), Vikas Publishing House.
5. Arora &Banshal, Corporate Law – Vikash Publication
6. Guide to the Companies Act A.Ramaiyya, , 16th edition, Lexis NexisButterworths .
 L T P C
Program: B.com
Semester: II 2 0 0 2
Subject: Communication Skills
Code: 32AAEC102

Course Learning Objective:

CLO 1: Identify common communication problems that may be holding learners back.

CLO 2: Identify what their non-verbal messages are communicating to others.

CLO 3: Learning to communicate through the digital media.

CLO 4: Understand the importance of empathetic listening.

CLO 5: Explore communication beyond language.

Course Outcome:

On completion of the Course, the students will be able to:

After the successful completion of the course, the students will be able to:

CO 1: Overcoming common communication problems.

CO 2: Effectively using non-verbal communication.
CO 3: Effectively using digital media to communicate messages.
CO 4: Becoming an empathetic listener and inculcating listening skills.
CO 5: Inculcating effective communication skills.
Course Content:

Topics Hours
Unit I: Listening
Techniques of effective listening
Listening and comprehension Probing
questions 4
Barriers to listening
Unit II: Speaking
Pronunciation 5
Enunciation
Vocabulary
Fluency Common
Errors
Unit III: Reading
Techniques of effective reading
Gathering ideas and information from a given text Identify the 4
main claim of the text
Identify the purpose of the text Identify
the context of the text

Unit IV: Writing and different modes of writing

Clearly state the claims, Avoid ambiguity, vagueness, unwanted generalizations and
oversimplification of issues 8
Provide background information, effectively argue the claim, provide evidence for the
claims,

Use examples to explain concepts, Follow convention

Be properly sequenced, Use proper signposting techniques, Be well structured Well-knit
logical sequence, Narrative sequence

Category groupings, Different modes of Writing - E-mails, Proposal writing for Higher
Studies, Recording the proceedings of meetings, any other mode of writing relevant for
learners
Unit V: Digital Literacy
Role of Digital literacy in professional life, Trends and opportunities in using digital 33

technology in workplace. Internet Basics, Introduction to MS Office tools 3

Paint, Office, Excel, Power point. 3

3

Unit VI: Effective use of social media

Introduction to social media websites, Advantages of social media Ethics and etiquettes
of social media, How to use Google search better Effective ways of using social media, 3
Introduction to Digital Marketing.

Unit VII: Non-verbal communication

Meaning of non-verbal communication, Introduction to modes of non-verbal
communication, Breaking the misbeliefs, Open and Closed Body language Eye 3
Contact and Facial Expression, Hand Gestures, Do's and Don'ts
Learning from experts, Activities-Based Learning.
Suggested Reading:
1. Sen Madhucchanda (2010), An Introduction to Critical Thinking, Pearson, Delhi
2. Silvia P. J. (2007), How to Read a Lot, American Psychological Association, Washington D
3. Bovee, and Thrill, Business Communication Today, Pearson Education
4. Shirley Taylor, Communication for Business, Pearson Education
5. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH
Program: B.COM L T P C
Semester: II 2 0 1 3
Subject: Data Analysis Using Spreadsheet
Code: 32ASEC103
Course Learning Objective:

CLO 1: To Identify and describe the components of the Excel spreadsheet window, including the Title Bar, Menu
Bar, Standard Toolbar, Formatting Toolbar, Ribbon, File Tab, Backstage View, Formula Bar, Workbook
Window, Status Bar, and Task Pane

CLO 2: To develop skills to organize and protect worksheets, while effectively navigating multiple spreadsheets,
fostering data security and streamlined data transfer for practical business applications.

CLO 3: To understand the role of formulas in performing calculations and data manipulation along with utilize
fundamental formula functions, including Sum, Average, Count, Max, Min, IF, and Advance function.

CLO 4: Create different types of charts, such as bar charts, line charts, and pie charts, to represent data visually.

CLO 5: Create PivotTables to summarize and analyze large datasets efficiently

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Navigate Excel's interface with confidence, using various interface elements to efficiently manage
tasks. CO 2: Navigate and manipulate multiple spreadsheets, employing techniques like
splitting, Freezing and renaming
CO 3: Utilize advanced formula functions like CONCATENATE, VLOOKUP, HLOOKUP, MATCH,
COUNTIF, and TEXT for more complex data analysis.
CO 4: Format and customize chart elements for better clarity and visual impact.
CO 5: Apply PivotTable options and add subtotals to organize and present data effectively.
 Course Content:

Topics Hours

Unit I: Introduction to Excel

About Excel & Microsoft, Uses of Excel, Excel software, Spreadsheet window pane, Title Bar,
Menu Bar, Standard Toolbar, Formatting Toolbar, the Ribbon, File Tab and Backstage View, 10
Formula Bar, Workbook Window, Status Bar, Task Pane, Workbook & sheets.

Unit II: Selecting Columns & Rows

Changing Column Width & Row Height, Auto fitting Columns & Rows, Hiding /Unhiding
Columns & Rows, Inserting & Deleting Columns & Rows, Cell, Address of a cell, Components 12
of a cell – Format, value, formula, use of paste and paste special.
Functionality Using Ranges- Using Ranges, Selecting Ranges, Entering Information into a
Range, Using AutoFill, moving between Spreadsheets, Selecting Multiple Spreadsheets,
Inserting and Deleting Spreadsheets Renaming Spreadsheets, Splitting the Screen, Freezing
Panes, Copying and Pasting Data between Spreadsheets, Hiding, Protecting worksheets

Unit III: Creating Formulas

Using Formulas, Formula Functions – Sum, Average, if, Count, max, min, Proper, Upper,
Lower, Using AutoSum. 10
Advance Formulas- Concatenate, Vlookup, Hlookup, Match, Count If, Text, Trim

Unit IV: Spreadsheet Charts and Pivot Tables

Creating Charts, Different types of charts, Formatting Chart Objects, Changing the Chart Type, 13
Showing and Hiding the Legend, Showing and Hiding the Data Table

Data Analysis- Sorting, Filter, Text to Column, Data Validation

Creating PivotTables, manipulating a PivotTable, Using the PivotTable Toolbar, Changing Data
Field, Properties, displaying a PivotChart, Setting PivotTable Options, Adding Subtotals to
PivotTables

Making Macros- Recording Macros, Running Macros, Deleting Macros

Suggested Books & Readings:

1. Microsoft Excel 2016 Bible- by John Walkenbach
2. Microsoft Excel 2016: Comprehensive, Freund, Starks, and Schmieder, Cengage Learning, 2017,
ISBN:9781305870727.
L T P C
2 0 0 2
Program: B.COM
Semester: II
Course: Character Building and Holistic Development of Personality II
(Yoga and Physical Fitness) Course Code: BBVAC102

Course Learning Objective:

CLO 1: To generate awareness among students about health and yoga.

CLO 2: To encourage students to be environmentally conscious, conserve water and practice good hygiene.
CLO 3: To acquaint the students with the fundamental principles of national unity and integration through

practicing yoga.

CLO 4: To develop Annamaya Kosha (Physical Development) and Pranamaya Kosha (Development of Prana).

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Develop a good understanding of spiritual and mental health. CO 2: Adapt the concept of sustainability

and development.

CO 3: Understand the importance of Yoga and practice it in day- to- day life. CO4: Enable to develop

Annamaya Kosha and Pranamaya Kosha.

Course Content:

Topics Hours

Unit I: Physical Vital Development 6

Health: Meaning, Concept, Dimensions of health (mental, physical, social and spiritual) and health
related general habits.
Ideal daily routine/ Lifestyle: Meaning, Concept, Principles and its related practice
Balanced Diet: Meaning, Concept, Benefits, Alkali and Acid, Balanced Diet according to Desh
(location), Kaal (time), Ayu (age) and Ritu (season)
Ritucharya (Seasonal Habits): Meaning, general Introduction, Concept, Month and Festivities
according to season, Nature of Earth, Lifestyle according to Shishir Season.
Sukshama Vyayama and Surya Namaskar: General Introduction, Precautions and Practice.
Unit II: Yoga and its Importance 6

Yoga: Meaning, Concept, Aims and Objectives, Types.

Diet and Health: Conditions, Malnutrition (Undernutrition and Over Nutrition) causes, Problems and
Solutions, Common points of consideration for nutrition.
Vasant Ritucharya: Lifestyle according to Spring season; Lifestyle- General Introduction, Concept,
Month and Festivities according to season.
Pranayama: General Introduction (Bandh, Nadi and Chakra), Importance, Eligibility, Time, Place,
position, Principles of Practice and Precautions
Asana: General Introduction, Types, Benefits, Precaution and Practice (Asanas in Standing position)
Practice of Sukshama Vyayama and Surya Namaskara
Unit III: Yoga and Physical Fitness 9

Ashtanga Yoga: General Introduction, Parts, Meaning of Yama and Niyama, Concept, aims and
Objectives.

Diet and Health: Nutrients of Food -Carbohydrates, Proteins and Fats – Structure/Elements,
Requirement/Utility & Sources

Grisham Ritucharya: Lifestyle according to summer season- General Introduction, Concept, Month
and Festivities according to season, Nature of the Earth.
Pranayama: Importance, Rules, Precautions and Practice of Inhalation (Purak) Exhalation (Rechak)
and Holding of Breath

Asanas: (Bending Asanas)- General Introduction, Benefits, Precautions and practice of

Padhastasana, Utkataana, Garudasana, Tulasana and Ardg-Chandrasana
Practice of Sukshama Vyayama and Surya Namaskara

Varsha Ritucharya: Lifestyle according to rainy season- General Introduction, Concept, Month and
Festivities according to season, Nature of the Earth.
Diet and Health: Nutrients of Food – Vitamins, Mineral and Water structures/elements, Requirement
& Sources.

Pranayama: Importance, Rules, Precautions and Practice of Anuloma-Viloma, Bhramari and

Kapalbhati Pranayama

Asanas: (In Sitting Position) - General Introduction, Benefits, Precautions and practice. Practice of
Sukshama Vyayama and Surya Namaskara
Unit IV: Practices of Yoga
9

Sharad Ritucharya: Lifestyle according to Autumn season- General Introduction, Concept, Month
and Festivities according to season, Nature of the Earth.
Pranayama: Importance, Rules, Precautions and Practice of Chandrabhedi, Suryabhedi and Ujjai
Pranayama.
Asanas: (asanas performed in Supine position) - General Introduction, Benefits, Precautions and
practice.
Practice of Sukshama Vyayama and Surya Namaskara.

Hemant Ritucharya: According to Hemant season- Meaning, General Introduction, Concept, Month
and Festivities according to season, Nature of the Earth.
Pranayama: Importance, Rules, Precautions and Practices of Sheetali, Sheetkari and Nadi Shodhan
Pranayama.
Asanas: (asanas performed in Prone position) - General Introduction, Benefits, Precautions and
practice . Practice of Sukshama Vyayama and Surya Namaskara

Self Defense: Meaning, Purpose, Required Capabilities;

Relaxation: Shoulder-movement exercise for Spine & maintaining the balance Marmasthala –
Common Vulnerable/Vital Points
Prahara : Meaning, Striking Organs, Types of Strikes, Precautions. Preventing possible strikes,
Preventing Organs and types/uses

Suggested Reading:

 Yoga for Everyone, B.K.S. Iyengar, Dorling Kindersley Ltd; New Delhi
 Yoga the Path to Holistic Health, .B.K.S. Iyengar, Dorling Kindersley Ltd; New Delhi
 Science of Yoga, Ann Swanson, Dorling Kindersley Ltd; New Delhi
 Program: B.com
Semester: II
L T P C
Subject: Accounting Using Software
2 0 2 4
Code: 32AVOC101

Course Learning Objective:

This course aims to make students understand and to acquire basic knowledge in the Computerized
accounting systems and its applications in the area of business

Course Outcome:

On completion of the Course, the students will be able to:

CO 1: Compare the differences between manual accounting and Computerized accounting and develop skills to
master the practical aspects of Computerized accounting.

CO 2: Prepare Final accounts of Sole traders and maintain other registers and reports pertaining to accounts and
Inventory.

Course Content:

Topics Hours
Unit I: Introduction to Computerized Accounting

Computerized Accounting Systems: Basics of Computerized accounting systems -

Meaning, Importance; Difference between computerized, accounting and manual 10
accounting; Software programs for computerized accounting; Factors, affecting selection
of suitable Computerized accounting software; Procurement and installation of
Computerized accounting software

Unit II: Company Creation & Inventory maintenance

Creation of Company Gateway of Tally Menu Buttons, Features and Continuation;
Accounting Group Ledger, Cost Category, Cost center; Currency; Voucher Types and
Classes; Accounts Vouchers; Reversing Journal; Memorandum Voucher, Optional
Voucher, Post-dated Voucher, Bill wise details, Interest; Money Receipt and Cheques,
Debit and Credit Notes Creating and Configuring New Company Accounts: Account 12 20
masters ‘maintenance, Account vouchers maintenance, GST, TDS.

Inventory master’s maintenance: Creation of Stock Groups – display-alter-delete-Stock

categories – creation - Stock items create-display-alter-delete – Godown - Units of
Measure - Inventory Vouchers-Display of inventory reports & statements, Transfer of
stock- Intra & Inter branch
Unit III: Voucher and Entry in Books of Accounts
15
Types of vouchers; Selection of voucher type for transactions; Vouchers for income and
Expenditure; Vouchers Entry: Voucher Number and date settings, Voucher entry with
more than one debit or credit accounts, Editing and deleting a voucher, Printing of
Voucher and Cheque. Multiple Pricelist Quotation Purchase Enquiry; Order Performa
Invoice, Sales Purchase & Rejection Voucher; Additional Purchase; Effective Rates
Invoice.
Unit IV: Final Accounts and Report Generation

Final Accounts of Sole Traders: Trial Balance - Profit and Loss Account - Balance Sheet
15
Preparation of Final Accounts-Generation of Reports-Account Books – Registers -
15

Statement of Accounts.

Suggested Books & Readings:

1.Computerized Accounting and Business systems: Kalyani publications

2. Vaagdevi publications
3. Mastering Tally: Dinesh Maidasani, Firewal Media
4. Implementing Tally ERP 9: A.K Nadhani and K.K Nadhani, BPB publications
5. Manuals of Respective Accounting packages