Bachelor of Commerce (B.Com.

Semester – VI
DSC - 16
Course Title: Advanced Financial Management Course code: 21BCOM6C16
Total Contact Hours: 56 Course Credits: 4
Internal Assessment Marks: 40 Duration of SEE: 2 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -

 Determine the overall cost of capital.

 Apply the different advanced capital budgeting techniques.
 Explain the importance of dividend decisions.
 Evaluate mergers and acquisition.
 Examine the ethical and governance issues in financial management.

Unit Description Hours

1 Cost of Capital and Capital Structure Theories: Cost of Capital: Meaning and 13
Definition– Significance of Cost of Capital – Types of Capital – Computation of Cost of
Capital – Specific Cost – Cost of Debt – Cost of Preference Share Capital – Cost of Equity
Share Capital – Weighted Average Cost of Capital – Problems. Theories of Capital
Structures: The Net Income Approach, The Net Operating Income Approach, Traditional
Approach and MM Hypothesis.
2 Risk Analysis in Capital Budgeting: Risk Analysis – Types of Risks – Risk and 13
Uncertainty – Techniques of Measuring Risks – Risk adjusted Discount Rate Approach –
Certainty Equivalent Approach – Sensitivity Analysis - Probability Approach - Standard
Deviation and Co-efficient of Variation –Problems.
3 Dividend Decision and Theories: Dividend Decisions: Meaning - Types of Dividends – 12
Types of Dividends Polices – Significance of Stable Dividend Policy - Determinants of
Dividend Policy; Dividend Theories: Theories of Relevance – Walter’s Model and Gordon’s
Model and Theory of Irrelevance – The Miller-Modigliani (MM) Hypothesis - Problems.
4 Mergers and Acquisitions: Meaning - Reasons – Types of Combinations - Types of 10
Mergers – Motives and Benefits of Merger – Financial Evaluation of a Merger - Merger
Negotiations – Leverage buyout, Management Buyout Meaning and Significance of P/E
Ratio. Problems on Exchange Ratios based on Assets Approach, Earnings Approach and
Market Value Approach and Impact of Merger on EPS, Market Price and Market
capitalization.
5 Ethical and Governance Issues: Introduction to Ethical and Governance Issues: 08
Fundamental Principles, Ethical Issues in Financial Management, Agency Relationship,
Transaction Cost Theory, Governance Structures and Policies, Social and Environmental
Issues, Purpose and Content of an Integrated Report.
Skill Developments Activities:
1. Visit an organization in your town and collect data about the financial objectives.
2. Compute the specific cost and weighted-average cost of capital of an organization, you have visited.
3. Case analysis of some live mergers reported in business magazines.
 4. Meet the financial manager of a company and discuss ethical issues in financial management.
5. Collect the data relating to dividend policy practices followed by any two companies.
6. Any other activities, which are relevant to the course.
References

1. I M Pandey, Financial Management, Vikas publications, New Delhi.

2. Abrish Guptha, Financial Management, Pearson.
3. Khan & Jain, Basic Financial Management, TMH, New Delhi.
4. S N Maheshwari, Principles of Financial Management, Sulthan Chand & Sons, New Delhi.
5. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New Delhi.
6. B.Mariyappa, Financial Management, Himalaya Publishing House, New Delhi.
7. Ravi M Kishore, Financial Management, Taxman Publications
8. Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw Hill.

Note: Latest edition of text books may be used.

 Bachelor of Commerce (B.Com.)
Semester – VI
DSC - 17
Course Title: Income Tax Law & Practice – II Course code: 21BCOM6C17
Total Contact Hours: 56 Course Credits: 4
Internal Assessment Marks: 40 Duration of SEE: 2 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -
 Describe the procedure for computation of income from business and other Profession.
 Apply the provisions for determining the capital gains.
 Compute the income from other sources.
 Demonstrate the computation of total income of an Individual.
 Explain the assessment procedure and the power of income tax authorities.

Unit Description Hours

1 Profits and Gains of Business and Profession: Introduction - Meaning and definition of 16
Business, Profession and Vocation. - Expenses Expressly allowed - Expenses Expressly
Disallowed - Allowable and disallowable losses, Expenses allowed on payment basis.
Problems on computation of income from business of a sole trading concern - Problems on
computation of income from profession: Medical Practitioner - Advocate and Chartered
Accountants.
2 Capital Gains: Introduction - Basis for charge - Capital Assets - Types of capital assets – 12
Transfer - Computation of capital gains – Short term capital gains and Long term capital
gains - Exemptions under section 54, 54B, 54EC, 54D, 54F, and 54G. Problems covering
the above sections.
3 Income from Other Sources: Introduction - Incomes taxable under Head income other 10
sources – Securities - Types of Securities - Rules for Grossing up. Ex-interest and cum-
interest securities. Bond Washing Transactions - Computation of Income from other Sources
4 Set Off and Carry Forward of Losses & Assessment of Individuals: Introduction – 10
Provisions of Set off and Carry Forward of Losses - Computation of Total Income and tax
liability of an Individual.
5 Assessment Procedure and Income Tax Authorities: Introduction - Due date of filing 8
returns, Filing of returns by different assesses, E-filing of returns, Types of Assessment,
Permanent Account Number -Meaning, Procedure for obtaining PAN and transactions for
which quoting of PAN is compulsory. Income Tax Authorities, their Powers and duties.
Skill Developments Activities:

1. Visit any chartered accountant office and identify the procedure involved in the computation of
income from profession.
2. List out the different types of capital assets and identify the procedure involved in the computation of
tax for the same.
3. List out the steps involved in the computation of income tax from other sources and critically
examine the same.
4. Identify the Due date for filing the returns and rate of taxes applicable for individuals.
5. Draw an organization chart of Income Tax Department in your locality.
6. Any other activities, which are relevant to the course.
References
1. Mehrotra H.C and T.S.Goyal, Direct Taxes, Sahithya Bhavan Publication, Agra.
2. Vinod K. Singhania, Direct Taxes, Taxmann Publication Private Ltd, New Delhi
3. Gaur and Narang, Law and practice of Income Tax, Kalyani Publications, Ludhiana.
4. Bhagawathi Prasad, Direct Taxes.
5. B.Mariyappa, Income Tax Law and Practice-II, Himalaya Publishing House. Delhi.
6. Dr. Saha, Law and Practice of Income Tax, Himalaya Publishing House.

Note: Latest edition of text books may be used.

 Bachelor of Commerce (B.Com.)
Semester – VI
DSC - 18
Course Title: Management Accounting Course code: 21BCOM6C18
Total Contact Hours: 56 Course Credits: 4
Internal Assessment Marks: 40 Duration of SEE: 2 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -

 Demonstrate the significance of management accounting in decision making.

 Analyse and interpret the corporate financial statements by using various techniques.
 Compare the financial performance of companies through ratio analysis.
 Narrate the latest provisions in preparing cash flow statement.
 Explain the significance of management audit and
 Examine the corporate reports of Management Review and Governance.

Unit Description Hours

1 Introduction to Management Accounting: Introduction – Concept – Meaning and 12
Definition - Significance - Scope - Objectives and Functions - Difference between Financial
Accounting, Cost Accounting and Management Accounting - Advantages and Limitations
of Management Accounting - Management Accountant: Role and Functions of Management
Accountant.
2 Financial Statements Analysis and Interpretation: Introduction – Meaning and Nature of 12
financial statements - Limitations of financial statements- Essentials of a good financial
statement. Analysis and interpretations- Meaning and definition of Financial of analysis,
types of analysis, Techniques of Financial Analysis- Comparative Statements, Common Size
Statements and Trend Analysis - Problems.
3 Ratio Analysis: Introduction - Meaning and Definition of Ratio Analysis, Uses & 12
Limitations of Ratio Analysis – Classification of ratios: Liquidity ratios: Current ratio,
Liquid ratio and Absolute liquid ratio; Solvency ratios: Debt equity ratio, Proprietary ratio
and Capital gearing ratio - Earning per share and return on capital employed; Profitability
ratios: Gross profit ratio - Net profit ratio – Operating ratio, and Operating profit ratio.
Turnover ratios: Inventory turnover ratio - Debtors turnover ratio Debt collection period -
Creditors turnover ratio -Debt payment period, Assets turnover ratio, Earnings per share and
Price Earnings Ratio. Problems on Ratio Analysis - Preparation of financial statements with
the help of Accounting Ratios.
4 Cash flow Analysis: Introduction- Meaning and Definition, Merits and Demerits, 12
differences between Fund flow and cash flow statements. Provisions of Ind AS 7. Procedure
of cash flow statement, Concept of cash and cash equivalent. Classification of Cash flows,
Preparation of cash flow statement as per Ind AS 7 (Indirect method only). Problems.
5 Management Audit and Reports on Management: Introduction – Meaning –Nature – 08
Scope - Importance – Need - Objectives of management audit - Differences between
Financial Audit and Management Audit - Steps involved in Management Audit. Reports on
Management Review and Governance: Introduction - Report of Board of Directors -
Management discussion analysis- Annual Report on CSR – Business Responsibility Report
– Corporate Governance Report – Secretarial Audit Report.
Skill Developments Activities:

1. Meet Management Accountant and discuss his role in decision making in an Enterprise.
2. Collect financial statements of any one corporate entity for two years and prepare a comparative
statement and analyse the financial position.
3. Collect financial statements of any one corporate entity, analyse the same by using ratio analysis.
4. Meet the Management Accountant and discuss the steps involved in management audit.
5. Collect reports of any two companies, analyse the management review and governance of the same.
6. Any other activities, which are relevant to the course.
References

1. Study Materials of ICAI on Management Accounting (Updated)

2. Study Materials of ICMAI on Management Accounting
3. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg, Introduction to
Management Accounting, Pearson Education.
4. Madegowda J and Inchara P M Gowda, Management Accounting, Sapna, Bengaluru
5. B Mariyappa, Management Accounting, Himalaya Publishing House New Delhi
6. Khan, M.Y. and Jain, P.K., Management Accounting, McGraw Hill Education.
7. Arora, M.N., Management Accounting, Vikas Publishing House, New Delhi
8. Maheshwari, S.N. and S.N. Mittal, Management Accounting, Shree Mahavir Book Depot, New Delhi.

Note: Latest edition of text books may be used.

 Bachelor of Commerce (B.Com.)
Semester – VI
DSE A2
Course Title: Indian Accounting Standards-II Course code: 21BCOM6EA2
Total Contact Hours: 45 Course Credits: 3
Internal Assessment Marks: 40 Duration of SEE: 2 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -

 Prepare of consolidated financial statements as per Ind AS

 State the disclosures in the financial statements
 Apply the latest provisions of measurement-based accounting policies.
 Explain the Accounting and Reporting of Financial Instruments
 Analyse the Revenue based accounting standard.

Unit Description Hours

1 Consolidated Financial Statement (IndAS 110): Meaning and Definition - Holding 9
Company and Subsidiary Company, Steps in preparation of consolidated Financial
Statements, Capital profit, Revenue profit, Non-controlling Interest and Goodwill or Capital
Reserve and Unrealised profit, and mutual indebtedness. Problems on Preparation of
Consolidated Balance Sheet.
2 Disclosures in the Financial Statements: Employee benefits (IndAS 19) Earnings per 9
Share (IndAS 33) Lease (IndAS 116), Interim Financial Reporting (IndAS 34) Share-based
Payment (IndAS 102). Problems on Ind AS 33 and 102
3 Measurement-based Accounting Policies: Accounting Policies, Changes in Accounting 9
Estimates and Errors (Ind AS 8), First time adoption of Ind AS (Ind As 101), Accounting for
Government Grants and Disclosure of Government Assistance (Ind AS 20).
4 Accounting and Reporting of Financial Instruments: Presentation of Financial 9
Instruments (Ind AS 32) – Meaning, Financial Assets, Financial Liabilities - Presentation
Recognition and Measurement of financial Instruments (Ind AS 39) – Initial and Subsequent
Recognition and measurement of Financial Assets and Financial Liabilities, De-recognition
of Financial Assets and Financial Liabilities - Disclosures of Financial Instruments (Ind AS
107)
5 Revenue-based Accounting Standards: Revenue from Contracts with Customers (Ind AS 9
115), Fair Value Measurement (Ind AS 113) Contract, Practical Provisions and problems on
the above standards.

Skill Developments Activities:

1. Prepare consolidated Balance Sheet with imaginary figures.

2. Make a list of Indian Accounting Standards
3. Enlist disclosures of any five Indian Accounting Standards.
4. Study the compliance with the requirements of Indian Accounting Standards as disclosed in the
Notes to Accounts in Annual Reports.
References

1. Study Material of the Institute of Chartered Accountants of India

2. Madegowda J and Inchara P M Gowda, Indian Accounting Standards, Sapna, Bengaluru
3. Anil Kumar, Rajesh Kumar and Mariyappa, Indian Accounting Standards, HPH
4. Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law Publishers
5. Dr.A.L.Saini, IFRS for India, Snow-White Publications.
6. CA Shibarama Tripathy, Roadmap to IFRS and Indian Accounting Standards
7. Ghosh T P, IFRS for Finance Executives, Taxmann Allied Services Private Limited.

Note: Latest edition of text books may be used.

 Bachelor of Commerce (B.Com.)
Semester – VI
DSE – F2
Course Title: Investment Management Course code: 21BCOM6EF2
Total Contact Hours: 45 Course Credits: 3
Internal Assessment Marks: 40 Duration of SEE: 2 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -
 Explain the concept of investments, its features and various instruments.
 Describe the functioning of secondary market in India.
 Analyse risk and return and their relevance in purchasing and selling of securities.
 Illustrate the valuation of securities and finding out the values for purchase and sale of securities.
 Demonstrate the fundamental analysis to analyse the company for purchase and sale of securities and
technical analysis for trading in the share market.

Unit Description Hours

1 Concept of Investment: Introduction - Investment: Attributes, Economic vs. Financial 7
Investment, Investment and speculation, Features of a good investment, Investment Process.
Financial Instruments: Money Market Instruments, Capital Market Instruments.
2 Fundamental Analysis: Fundamental analysis - EIC Frame Work, Global Economy, 12
Domestic Economy, Business Cycles, Industry Analysis and Company Analysis. Valuation
of Securities: Valuation of equity shares- no growth rate, normal growth rate and super
normal growth rate. Problems.
3 Risk and Return: Risk and Return Concepts: Concept of Risk, Types of Risk - Systematic 10
risk, Unsystematic risk, Calculation of Risk and returns. Portfolio Risk and Return:
Expected returns of a portfolio, Calculation of Portfolio Risk and Return. Problems.
4 Technical Analysis: Technical Analysis – Concept, Theories - Dow Theory, Eliot wave 8
theory. Charts - Types, Trend and Trend Reversal Patterns. Mathematical Indicators –
Moving averages, ROC, RSI. Problems.
5 Portfolio Management: Portfolio Management: Meaning, Need, Objectives, process of 8
Portfolio management, Selection of securities and Portfolio analysis. Construction of
optimal portfolio using Sharpe’s Single Index Model. Portfolio Performance evaluation –
Sharpe ratio and Treynor Ratio. Problems.
Skill Developments Activities:

1. Collect and compare the data on financial instruments selected for investment from any five
investors.
2. Open Demat account, learn how to trade in stock market and submit the report on prospectus and
challenges of stock trading.
3. Discuss with investors on systematic and unsystematic risk analysis, submit report on the same.
4. Calculate the intrinsic value of any five bonds listed on BSE / NSE, making necessary assumptions.
5. Summarise the parameters of ‘Economy Analysis’ of any five countries and give your inference.
6. Any other activities, which are relevant to the course.
References

1. Bodie ZVI, Kane Alex, Marcus J Alan and Mohanty Pitabas., Investments, Tata McGraw Hill
Publishing Company Limited, New Delhi.
2. Sharpe F. William, Alexander J Gordon and Bailey V Jeffery, Investments, Prentice Hall of India
Private Limited, New Delhi.
3. Fischer E Donald and Jordan J Ronald., Security Analysis and Portfolio Management, Prentice Hall
of India Private Limited, New Delhi.
4. Kevin S., Portfolio Management, PHI, New Delhi.
5. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing House Private
Limited, New Delhi.
6. Prasanna Chandra, Investment Analysis and Portfolio Management, Tata McGraw Hill Publishing
Company Limited, New Delhi.

Note: Latest edition of text books may be used.

 Bachelor of Commerce (B.Com.)
Semester – VI
DSE – M2
Course Title: Customer Relationship Management Course code: 21BCOM6EM2
Total Contact Hours: 45 Course Credits: 3
Internal Assessment Marks: 40 Duration of SEE: 2 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -

 Highlight the nuances of customer relationship.

 Analyze the CRM link with the other aspects of marketing.
 Examine the Role of CRM in increasing the sales of the company.
 Apply the different CRM models in service industry.
 Analyze the different issues in CRM.

Unit Description Hours

1 Evolution of Customer Relationship: Introduction – CRM - Definition, Emergence of 10
CRM Practice, Factors responsible for CRM growth, CRM process, framework of CRM,
Benefits of CRM, Types of CRM, Scope of CRM, Customer Profitability, Trends in CRM,
CRM and Cost-Benefit Analysis, CRM and Relationship Marketing.
2 CRM Concepts: Introduction - Customer Value, Customer Expectation, Customer 10
Satisfaction, Customer Centricity, Customer Acquisition, Customer Retention, Customer
Loyalty, Customer Lifetime Value. Customer Experience Management, Customer
Profitability, Enterprise Marketing Management, Customer Satisfaction Measurements, Web
based Customer Support.

3 Planning for CRM: Introduction - Steps in Planning-Building Customer Centricity, Setting 8

CRM Objectives, Defining Data Requirements, Planning Desired Outputs, Relevant issues
while planning the Outputs, Elements of CRM plan, CRM Strategy: The Strategy
Development Process, Customer Strategy Grid.

4 CRM and Marketing Strategy: Introduction - CRM Marketing Initiatives, Sales Force 7
Automation, Campaign Management, Call Centres. Practice of CRM: CRM in Consumer
Markets, CRM in Services Sector, CRM in Mass Markets, CRM in Manufacturing Sector.
5 CRM Planning and Implementation: Introduction - Issues and Problems in implementing 10
CRM, Information Technology tools in CRM, Challenges of CRM Implementation. CRM
Implementation Roadmap, Road Map (RM) Performance: Measuring CRM performance,
CRM Metrics.
Skill Developments Activities:

1. Visit any bank, identify and note customer relationship management by banker.
2. Conduct online survey on customer satisfaction of insurance products of any company.
3. Visit any telecommunication retail service outlet, discuss CRM related aspects with CRM manager.
4. Discuss with any five call centre employees on how their work helps to maintain customer
relationship.
5. Prepare report how technology impacts on CRM.
6. Any other activities, which are relevant to the course.
References

1. Francis Buttle, Stan Maklan, Customer Relationship Management: Concepts and Technologies,
Routledge Publishers.
2. Kumar, V., Reinartz, Werner, Customer Relationship Management Concept, Strategy and Tools,
Springer Texts.
3. Jagdish N. Sheth, Atul Parvatiyar & G.Shainesh, Customer Relationship Management, Emerging
Concepts, Tools and Application, TMH.
4. Dilip Soman and Sara N-Marandi, Managing Customer Value, Cambridge.
5. Alok Kumar Rai, Customer Relationship Management: Concepts and Cases, PHI.
6. Ken Burnett, the Handbook of Key Customer Relationship Management, Pearson Education.
7. Mukesh Chaturvedi, Abinav Chaturvedi, Customer Relationship Management – An Indian
Perspective, Excel Books.
Note: Latest edition of text books may be used.
 Bachelor of Commerce (B.Com.)
Semester – VI
DSE – H2
Course Title: Cultural Diversity at Work Place Course Code: 21BCOM6EH2
Total Contact Hours: 45 Course Credits: 3
Internal Assessment Marks: 40 Duration of SEE: 2 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -

 Interpret questions, reflect upon and engage with the notion of “diversity”.
 Recall the cultural diversity at workplace in an organization.
 Support the business case for work force diversity and inclusion.
 Identify diversity and work respecting cross cultural environment.
 Assess contemporary organizational strategies for an aging workforce diversity and inclusion.

Unit Description Hours

1 Introduction to Diversity: Introduction to cultural diversity in organizations, Evolution of 10
Diversity Management, Overview of Diversity, Advantages of Diversity, Identifying
characteristics of diversity, Scope- Challenges and issues in diversity management,
Understanding the nature of Diversity – Cultural Diversity – Global Organizations - Global
Diversity.
2 Exploring Differences: Introduction - Exploring our and others' differences, including 8
sources of our identity. Difference and power: Concepts of prejudice, discrimination,
dehumanization and oppression.
3 Visions of Diversity and Cross Cultural Management: Models and visions of diversity in 10
society and organizations: Justice, fairness, and group and individual differences. Cross-
Cultural Management: Meaning and Concepts, Frameworks in Cross-Cultural Management:
Kluckhohn and Strodtbeck framework, Hofstede’s Cultural Dimensions, Trompenaar’s
Dimensions, Schwartz Value Survey, GLOBE study.
4 Skills and Competencies: Skills and competencies for multicultural teams and workplaces/ 8
Organizational assessment and change for diversity and inclusion, Diversity Strategies.
Creating Multicultural Organisations.
5 Recent Trends in Diversity Management: Emerging workforce trends – Dual - career 9
couples–Cultural issues in international working on work-life balance–Managing multi-
cultural teams: Issues and challenges, Global demographic trends: Impact on diversity
management, Social psychological perspective on workforce diversity, Diversity
Management in IT organizations Contemporary Issues in Workplace Diversity.
Skill Developments Activities:

1. Visit any MNCs, identify and report on the cultural diversity in an organization.
2. Interact and List out the ways in which dehumanization done in public/ private sector organization.
3. Interact with HR Manager of any MNCs, explore and report on cross cultural management.
4. Explore the benefits of multi-cultural organizations.
5. Examine and report on diversity management in select IT organizations.
6. Any other activities, which are relevant to the course.
References

1. Bell, M.P., Diversity in Organizations, Mason, OH: Cengage.

2. Harvey, C.P. and Allard, M.J., Understanding and Managing Diversity: Readings, Cases, and Exercises,
Upper Saddle River, NJ: Pearson.

Note: Latest edition of text books may be used.

 Bachelor of Commerce (B.Com.)
Semester – VI
DSE – I2
Course Title: Human Resource Analytics Course code: 21BCOM6EI2
Total Contact Hours: 45 Course Credits: 3
Internal Assessment Marks: 40 Duration of SEE: 2 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -

 State the role of Analytics in Human Resource.

 Identify a list of HR metrics relevant to an organization’s mission or goals.
 Apply best practices for using HR analytics to support making data-driven decisions.
 Demonstrate the use of Analytical techniques to analyse and interpret HR data.

Unit Description Hours

1 HR Decision-making and HR Analytics: Introduction – HR decision making – importance 10
and significance of HR analytics – benefits of HR analytics – Steps to implement HR
analytics – HR analytics and changing role of HR managers – aligning human resources to
business through HR analytics – HR analytics framework and models – LAMP Framework.
2 HR Business Process and HR Analytics: Statistics and statistical modelling for HR 8
research and HR decision-making – HR research tools and techniques – data analysis for
human resources – parametric and non-parametric tests- HRIS for HR decision-making –
HR metrics – recruitment metrics – metrics for training and development function – HR
scorecard – HR dashboard.
3 Forecasting and Measuring HR value propositions with HR analytics: Value proposition 7
and HR decisions – Sustainability in HR decisions – HR optimization through analytics –
Predictive HR analytics.
4 HR analytics and Data: HR data and data quality – data collection – big data for human 12
resources – transforming HR data into HR information – HR reporting – HR report
visualization – performing root cause analysis – datafication of human resources, Excel
exercises: Preparing to Build Your Balanced Scorecard, Developing Executive and
Operational Dashboards, Pivotal Talent Pools with High Rates of Voluntary Turnover:
Voluntary Turnover, Involuntary Turnover, For-Cause Dismissals, and Layoffs.
5 HR Analytics and Predictive Modelling: Different phases of HR analytics and predictive 8
modelling – data and information for HR predictive analysis – software solutions –
predictive analytics tools and techniques – understanding future human resources.
Skill Developments Activities:
Course teacher can identify and give the skill development activities.
References
1. Dipak Kumar Bhattacharya, HR Analytics: Understanding Theories and Applications, SAGE
Publications.
2. Ron Person, Balanced Scorecards and Operational Dashboards with Microsoft Excel, Wiley
Publications.
3. Jac Fitz-enz, The New HR Analytics - Predicting the Economic Value of Your Company’s Human
Capital Investments, AMACOM.
4. Jac Fitz-enz ,John R. Mattox II, Predictive Analytics for Human Resources, Wiley & SAS Business
Series.
Note: Latest edition of text books may be used.
 Bachelor of Commerce (B.Com.)
Semester – VI
Voc-2
Course Title: Assessment of Persons other than Course code: 21BCOM6V2A
Individuals and Filing of ITRs
Total Contact Hours: 45 Course Credits: 3
Internal Assessment Marks: 50 Duration of SEE: 2 (2T+2P) hours
Semester End Examination Marks: 50

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -

 Calculate depreciation and allowance

 Compute the income of partnership Firms and determine the tax liability.
 Compute the income of corporate entities and determine the tax liability.
 Fill and file ITR Forms and IT returns (e-filing).

Unit Description Hours

1 Depreciation and Investment Allowance: Introduction - Meaning of Depreciation, 8
Important points regarding depreciation, Conditions for allowance of Depreciation, Assets
eligible for depreciation, important terms for computation of depreciation allowance.
Problems.
2 Assessment of Partnership firms: Definition of Partnership, Firm and Partners – 10
Assessment of Firms (Section 184) – Computation of Firm’s Business Income – Treatment
of Interest, Commission, Remuneration received by partners (Sec 40b). Presumptive
taxation (44AD) Problems on Computation of total income and tax liability of firms.
3 Assessment of Companies: Introduction - Meaning and Definition of Company - Types of 10
Companies under Income tax Act – Problems on computation of total income of companies-
Including Minimum Alternate Tax (115JB) Applicable Deductions u/s 80IA, 80IB, 80IC,
80G - Problems on Computation of Tax Liability.
4 Tax Under E-Environment: Filing of Income tax returns (ITR) – Types income tax return 12
forms- benefit of filing ITR- different sections of ITR returns- document required to filing
ITR –form 26AS significance returns-Advance Tax Sections-Tax Deducted at Source
(TDS)- online payment of tax- problems on Advance Tax and TDS. E-filing of return on
Income Tax Portal, Verification of ITR.
5 Tax Planning and Management: Concept of tax planning and management, tax avoidance, 5
tax evasion, colourable devices, methods and objectives of tax planning.
Skill Developments Activities:

1. Use of available software package for computation of tax liability, Related Forms and Challans.
2. Prepare a chart showing rates of depreciation for different assets.
3. Calculate the Eligible Remuneration to working partners as per Income tax rules with imaginary
figures.
4. Narrate the procedure for calculation of Book Profit.
5. Students should be able to e-file and understand ITR forms.
6. Any other activities, which are relevant to the course.
7. Depute the students at least two weeks to any Audit Firm to learn practically the filing of Returns of
various kinds of assesses. Like individuals, Firms and Companies.
References

1. Vinod K Singhania, Direct Taxes - Law and Practice, Taxmann Publications

2. H C Mehrotra and Goyal, Direct Taxes, Sahitya Bhavan Publications
3. Gaur and Narang, Direct Taxes, Kalyani Publishers
4. Rajiva S. Mishra, Direct and Indirect Tax
5. Santhil & Santhil, Business taxation.
6. B.Mariyappa, Business Tax, Himalaya Publication House, New Delhi.
Note: Latest edition of text books may be used.
 Bachelor of Commerce (B.Com.)
Semester – VI
Voc - 2
Course Title: E-Commerce Course code: 21BCOM6V2B
Total Contact Hours: 45 Course Credits: 3
Internal Assessment Marks: 50 Duration of SEE: 2 hours
Semester End Examination Marks: 50

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to -

 Define the concepts of E-commerce.

 Identify the e-retailing benefits and key success factors.
 Analyse the benefits of EDI.
 Assess the Cyber security.
 Examine the Issues in E-commerce.

Unit Description Hours

1 E-commerce and its Technological Aspects: Overview of developments in Information 8
Technology and Defining E-Commerce: The scope of E-commerce, Electronic Market,
Electronic Data Interchange, Internet Commerce, Benefits and limitations of E-Commerce,
Produce a generic framework for E-Commerce, Architectural framework of Electronic
Commerce, Web-based E-Commerce Architecture.
2 Consumer Oriented E Commerce: E-Retailing, Traditional retailing and e-retailing, 10
Benefits of e-retailing, Key success factors, Models of e-retailing, Features of e-retailing. e-
services: Categories of e-services, Web-enabled services, matchmaking services,
Information-selling on the web, e-entertainment, Auctions and other specialized services.
Business to Business Electronic Commerce.
3 Electronic Data Interchange: Benefits of EDI, EDI technology, EDI standards, EDI 10
communications, EDI Implementation, EDI Agreements, EDI Security. Electronic Payment
Systems, Need of Electronic Payment System: Study and examine the use of Electronic
Payment system and the protocols used, Electronic Fund Transfer and secure electronic
transaction protocol for credit card payment. Digital economy: Identify the methods of
payments on the net – Electronic Cash, cheque and credit cards on the Internet.
4 Security in E Commerce Threats in Computer Systems: Virus, Cyber Crime Network 8
Security: Encryption, Protecting Web server with a Firewall, Firewall and the Security
Policy, Network Firewalls and Application Firewalls, Proxy Server.
5 Issues in E-Commerce: Understanding Ethical, Social and Political issues in E-Commerce: 9
A model for Organizing the issues, Basic Ethical Concepts, Analyzing Ethical Dilemmas,
Candidate Ethical Principles Privacy and Information Rights: Information collected at E-
Commerce Websites, The Concept of Privacy, Legal protections Intellectual Property
Rights: Types of Intellectual Property Protection, Governance.
Skill Developments Activities:
Course Teacher has to identify the activities for development of skills of the students.
References
1. Shivani Arora, Fundamentals of E-Commerce, Taxmann, New Delhi
2. Henry Chan, et al, E-Commerce: Funadamentals and Applications, John Wiley
3. Matt Voss, How to sell on Amazon in 2022 7 FBA Secrets that Turn Beginners into Best Sellers,
4. Diganta Das, E-Commerce, Asian Humanities Press.
 Question Paper Pattern for Semester-End Examination
with effect from the Academic Year 2021-22

Discipline Specific Core (DSC) Courses, Discipline Specific Elective Courses

(DSE) and Open Elective Courses (OEC)
Course Code: Title of the Course:

Time: 3 Hours Max. Marks: 60

Instruction: Answer all Sections

SECTION-A

1. Answer the following sub-questions. Each sub-question carries ONE mark. (10×1=10)

a).
b).
c).
.
.
j).
Note for Section-A: Two sub-questions from each unit.
SECTION-B

Answer any FOUR of the following questions, each question carries FIVE marks. (4×5=20)

2.
3.
4.
5.
6.
7.
Note for Section-B: Minimum One question from each unit (Q. No. 2 to 6) and remaining one question
from unit II to V (Q. No. 7)
SECTION-C

Answer any THREE of the following questions, each question carries TEN marks. (3×10=30)

8.
9.
10.
11.
12.
Note for Section- C: One question from each unit. Sub-questions such as ‘a’ and ‘b’ may be given for a
question in section-C only.

******
 SEC and AECC Courses

Course Code: Title of the Course:

Time: 1 Hour Max. Marks: 30

There shall be Theory examinations of Multiple Choice Based Questions (MCQs) with
Question Paper of A, B, C and D Series consisting of 30 questions at the end of each semester
for AECCs (Environmental Studies and (ii) Constitution of India) and SECs (SEC-1: Digital
Fluency, SEC-2: Artificial Intelligence, and SEC-3 for the duration of One hour (First
Fifteen Minutes for the Readiness of OMR and remaining Forty-Five Minutes for
Answering Questions). The Answer Paper is of OMR (Optical Mark Reader) Sheet.

*****

SEC - 4
Course Code: Title of the Course:

Time: One and Half Hour Max. Marks: 50

There shall be Theory examinations of Multiple Choice Based Questions (MCQs) with
Question Paper of A, B, C and D Series consisting of 50 questions at the end of semester the
duration of One and half hour (First Fifteen Minutes for the Readiness of OMR and
remaining Seventy-Five Minutes for Answering Questions). The Answer Paper is of OMR
(Optical Mark Reader) Sheet.

*****
 Vocational Courses (Voc)
Course Code: Title of the Course:

Time: 3 Hours Max. Marks: 50

Instruction: Answer all Sections

SECTION-A

1. Answer the following sub-questions. Each sub-question carries ONE mark. (10×1=10)

a).
b).
c).
.
.
j).
Note for Section-A: Two sub-questions from each unit.
SECTION-B

Answer any FOUR of the following questions, each question carries FIVE marks. (4×5=20)

2.
3.
4.
5.
6.
7.
Note for Section-B: Minimum One question from each unit (Q. No. 2 to 6) and remaining one question
from unit II to V (Q. No. 7)
SECTION-C

Answer any TWO of the following questions, each question carries TEN marks. (2×10=20)

8.
9.
10.
11.
Note for Section- C: Not more than one question from any unit. Sub-questions such as ‘a’ and ‘b’ may be
given for a question in section-C only.

******