SCHOOL OF COMMERCE

DEVI AHILYA VISHWAVIDYALAYA, INDORE

SUBJECT SCHEME AND SYLLABUS

B.COM. PROGRAM

1
 LEARNING OUTCOMES-BASED CURRICULUM FRAMEWORK (LOCF) IN B. COM.

1. Introduction
The B.Com Program is crafted to develop professionals with solid theoretical and practical expertise in accounting, taxation,
auditing, financial management, and regulatory compliance. The curriculum is shaped in collaboration with industry specialists
to instill critical thinking and problem-solving skills needed by modern enterprises and financial institutions. Through a blend
of core subjects—like financial accounting, cost management, auditing, corporate tax and financial reporting—supported by
hands-on exposure such as case studies and internships, students become well-prepared for careers in accounting firms,
corporate finance teams, banks, and consulting firms. Graduates are equipped to take on roles in auditing, tax compliance,
financial analysis, internal controls, and corporate governance.

2. Learning Outcomes-based Approach to Curriculum Planning

The B.Com. Program structured under the Learning Outcomes-based Curriculum Framework (LOCF), focuses on clear,
assessable learning outcomes spanning financial accounting, corporate taxation, auditing, regulatory compliance, financial
reporting, budgeting and audit tools. Students learn to critically analyse financial statements, apply accounting standards, handle
real-world bookkeeping and reporting tasks and evaluate financial data using appropriate digital tools and frameworks.
Emphasizing experiential learning, the curriculum integrates case studies, labs, simulations and internships to develop
professional ethics, decision-making, research aptitude and lifelong learning ability, ensuring that graduates are well-prepared
for roles in accounting firms, corporate finance teams, public sector, entrepreneurship and global business environments.

3. Aims of Bachelor’s Degree Programme in B.Com.

The B.Com. Program is designed to:

 Provide a comprehensive learning environment that enhances subject knowledge and develops analytical
and professional competencies in accounting and finance.
 Broaden the scope and depth of commerce education, enabling students to pursue advanced studies,
professional certifications, or academic careers in accounting, finance, and related disciplines.
 Establish a strong theoretical foundation in financial accounting, taxation, auditing, and corporate
governance.
 Familiarize students with contemporary industry practices, tools and regulatory frameworks in commerce
and finance.
 Cultivate transferable skills such as critical thinking, problem-solving, communication and teamwork,
preparing students to be employment-ready and socially responsible professionals.

4. Graduate Attributes
S. Attribute Description
No.
1 Disciplinary Possess a comprehensive understanding of accounting, taxation, auditing, corporate governance
Knowledge and financial management principles.
2 Understanding of Demonstrate proficiency in utilizing accounting software (e.g., Tally, SAP), financial analysis
Business Tools tools and business reporting systems.
3 Industry-Ready Develop practical skills aligned with current trends in banking technology, accounting practices,
Skills and financial services.
4 Effective Exhibit the ability to convey ideas clearly and confidently through reports, presentations, and
Communication professional communication.
5 Leadership Cultivate leadership and decision-making abilities to lead teams and manage business functions
Qualities effectively.
6 Critical/Reflective Build analytical thinking with awareness of corporate governance, risk, and ethics.
Thinking &
2
 Language
Efficiency
7 Technologically Proficiency in using accounting and financial software, Management Information System (MIS)
Efficient tools, and communication technology for higher productivity.
Professional
8 Ethical Understand and apply ethical values in financial decisions and professional practices.
Awareness
9 Lifelong Learning Encourage continuous self-improvement through updated knowledge, skill development, and
professional learning.
10 Research Aptitude Ability to frame research questions, analyze data, and present findings in the area of accounting
and finance.
11 Teamwork and Capacity to work effectively in teams, encourage collaboration, and achieve shared goals.
Collaboration

Program Learning Outcomes (PLOs) – B.Com. Program

Upon successful completion of the program, students will be able to:

 Recall and define key concepts in financial accounting, taxation, auditing, corporate governance, and
related regulatory frameworks.
 Explain the structure and function of accounting and financial systems, and interpret laws and standards
governing them.
 Apply accounting principles, tax laws, and audit techniques to real-world financial scenarios and case
studies.
 Critically examine financial data, identify inconsistencies or risks, and assess the impact of financial
decisions.
 Evaluate alternative solutions in financial management, investment, and compliance, using ethical and
strategic judgment.
 Develop financial models, audit plans, budgets, and innovative business solutions aligned with current
industry practices.

3
 SCHOOL OF COMMERCE –DAVV, INDORE
SUBJECT SCHEME AND SYLLABUS
B.COM.
SEMESTER - I
S.NO COURSE CODE CATEGORY CREDITS
01 English/ BCM- 1110 GEC 4
Hindi BCM-1111
02 Financial Accounting BCM-1210 Major 3
03 Business Mathematics BCM-1310 Major 3
04 Business Economics BCM-1410 Minor 3
05 Principles & Practices of Management BCM-1510 Minor 3
06 Introduction to Computer BCM-1610 AEC 4
Total 20

SEMESTER - II
S.NO COURSE CODE CATEGORY CREDITS
01 French BCM - 2110 AEC 4
02 Business Environment In India BCM - 2210 Minor 3
03 Principle Of Marketing BCM - 2310 Minor 3
04 Cost Accounting BCM - 2410 Major 3
05 Business Statistics BCM - 2510 Major 3
06 Data Base Management System BCM - 2610 GEC 4
Total 20

SEMESTER - III
S.NO COURSE CODE CATEGORY CREDITS
01 Business Communication & Report Writing BCM - 3110 SEC 4
Web Designing BCM - 3111 4

02 Corporate Accounting BCM - 3210 Major 3

03 Advanced Financial Accounting BCM - 3310 Major 3
04 Business Legislation BCM - 3410 Minor 3
05 Organizational Behavior BCM - 3510 Minor 3
06 Financial Market Operation/ BCM - 3610 GEC 4
International Business BCM - 3611
Total 20

SEMESTER - IV
S.NO COURSE CODE CATEGORY CREDITS
01 Fundamental of Investment/ BCM - 4110 GEC 4
Consumer Protection BCM – 4111 4
02 Advanced Corporate Accounting BCM - 4210 Major 3
03 Management Accounting BCM - 4310 Major 3
04 Company Law BCM - 4410 Minor 3
05 Fundamental of Banking & Insurance BCM - 4510 Minor 3
06 E-Commerce & Online Marketing/ BCM - 4610 SEC 4
Retail Management BCM - 4611
Total 20

4
 SEMESTER - V
S.NO COURSE CODE CATEGORY CREDITS
01 Investment in Stock Market BCM - 5110 SEC 4
E-Accounting & Taxation with GST BCM – 5111 4

02 Direct Taxes BCM – 5210 Major 3

03 Goods & Service Tax (GST) and Customs Law BCM – 5310 Major 3
04 Financial Management/ BCM - 5410 DSE 4
Public Finance BCM – 5411 4
05 Field Project/Internships/ BCM – 5510 Field Project/ 6
Apprentices Internships/
Apprentices

Total 20

SEMESTER -VI
S.NO COURSE CODE CATEGORY CREDITS
01 Corporate Tax Management BCM - 6110 Major 3
02 Human Resource Management/ BCM - 6210 DSE 4
Financial Institution & Market
BCM – 6211 4
03 Advanced Auditing/ BCM - 6310 DSE 4
Management Information System BCM – 6311 4
04 Strategic Tax Management BCM – 6410 Major 3

05 Field Project/Internships/ BCM – 6510 Field Project/ 6

Apprentices Internships/
Apprentices
Total 20

SEMESTER -VII
S.NO COURSE CODE CATEGORY CREDITS
01 Operational Research BCM - 7110 Major 3
02 Advanced Marketing & Market Research/ BCM - 7210 DSE 4
Entrepreneurship Development BCM – 7211 4
03 Research Methodology BCM – 7310 DSE 4
04 Advanced Cost Accounting BCM – 7410 Major 3
05 Field Project/Internships/ BCM – 7510 Field Project/ 6
Apprentices Internships/
Apprentices
Total 20

SEMESTER -VIII
S.NO COURSE CODE CATEGORY CREDITS
01 Financial Reporting and Analysis BCM - 8110 Major 3
02 Personal Tax Planning BCM - 8210 Major 3
03 Advanced Statistical Analysis BCM - 8310 Minor 4
04 Field Project/Internships/ BCM – 8410 Field Project/ 10
BCM - 8510 Internships/
Apprentices/Research Project Apprentices

Total 20

5
 SCHOOL OF COMMERCE –DAVV, INDORE
SUBJECT SCHEME AND SYLLABUS
B.COM.

SEMESTER - I

Categor Code Course Credit

y s
GEC BCM-1110 English/ 4
BCM-1111 Hindi
Major BCM-1210 Financial Accounting 3

Major BCM-1310 Business Mathematics 3

Minor BCM-1410 Business Economics 3

Minor BCM-1510 Principles & Practices of

Management 3

AEC BCM-1610 Introduction To 4

Computer
Total 20

6
 ENGLISH
BCM-1110
Course: Category: - GEC
Course Type: - optional
Course Credits – 4 Theory

This course will help student in enhancing their ability to communicate in written mode, training students in extended
writing in different formats, helping students to recognise the need for reference work.

Course Outcomes – After completion of this course the learner will be able to-
CO1: Enhance written and spoken English skills.
CO2: Develop business-related vocabulary.
CO3: Improve reading and comprehension.
CO4: Learn business writing formats.
CO5: Build critical thinking and presentation skills.

Course Contents:
Uni H Conte Online Assignment/
t Name Contents rs nt and Resources Discussion
No . Pedag
ogy
1 Vocabula Antonyms, synonyms, prefixes, suffixes, article 4 Lectur https://learn Worksheets on
ry prepositions, tenses, worksheets, reading e + english.briti vocabulary to be shared
Building practice, hearing. PPT shcouncil.o with students.
Idiom LO: Making Students Familiar with English rg/
and vocabulary and developing reading skills.
Proverbs
2 Defining -Difference between defining and describing 6 Lectur https://learn Students will be given
and from the e + english.briti home assignments in
describin Language point of view, Student will define PPT shcouncil.o vocabulary/definitions
g simple day-to-day things, places, persons, rg/ & descriptions. They
devices, tools etc. and also describe them. will collect and paste in
LO: Making students familiar with defining their journal minimum 2
and describing things. sample passage of style/
register and analyze
them
3 Writing Structure of para- topic sentence, elaboration, 7 Lectur https://learn Assignment to be shared
different explanation, illustrations etc., para of e + english.briti for writing different
types of comparison, contrast, argumentative para. PPT shcouncil.o types of paragraph.
paragrap LO: Making Students familiar with writing rg Paragraphs can be given
h and skills. for making precise
Precise
writing

4 Scrap Concept, usefulness and relevance, students 5 Lectur https://learn Assignment on

Book: will prepare a scrap book on a topic of their e + english.briti preparing scrape book.
interest with the help of the teacher. PPT shcouncil.o
LO: Making students familiar with rg
preparation of scrap book.
5 Writing Various functions of the college, festivals and 4 Lectur https://learn Conducting various
script for other public functions. e + english.briti activities and making
comparin LO: Making students familiar with writing PPT shcouncil.o students write scripts for
g a scripts. rg the same.
program:

7
 Business
letters
+Job
Applicati
on &
Resume
Writing
6 Reading Reading and review of 10 short stories 6 Lectur https://learn Reading Material to be
and (motivational, inspiring, problem solving, e + english.briti shared with students
review leadership etc. to be provided by the faculty in PPT shcouncil.o
the beginning of the session) rg
LO: Developing reading skills in students.
7. Gramma Parts of Speech- Noun, Adjective, Verb, 8 Lectur https://learn Worksheets to be shared
r& Adverb, Preposition, Pronoun, Conjunctions, e + PP english.briti on different grammar
Vocabula Interjections, Determiners, Articles, Phrasal shcouncil.o topics.
ry Verbs, Subject & Verb Agreement, Tenses, rg
New Words (Compound words, Eponyms,
Pejorative words, Loaning), Punctuations,
Antonyms & Synonyms, Prefixes & Suffixes
LO: Making students familiar with various
grammar topics.

Reference Books:-
o N. Krishnaswamy, Modern English ( Macmillan, India)
o Bhaskaran and Horsburgh, Strengthen Your English (OUP)
o Kane Thomas, The New Oxford Guide to Writing (OUP)
o Tikoo and Shashikumar, Writing with a purpose (OUP)

8
 Hindi Language (ह िं दी भाषा)
BCM 1111

पाठ्यक्रम श्रेणी: सामान्य अध्ययन पाठ्यक्रम (GEC)

पाठ्यक्रम प्रकार: ऐच्छिक
पाठ्यक्रम क्रेहिट् स: 4 सस)kar

छात्रों कर स ों दी भाषा, सास त्य एवों भारतीय साों स्कृसतक मूल्रों से पररसित कराना एवों उनमें भासषक असभव्यच्छि की क्षमता का
सवकास करना।

पाठ्यक्रम पररणाम: इस पाठ्यक्रम कर पू र्ण करने के उपराों त, सवद्यार्थी में सनम्न क्षमताएँ सवकससत रोंगी I

CO1-स ों दी भाषा और सास त्य की प्रमुख सवधाओों की समझ सवकससत रगी।

CO2-व्याकरर् और लेखन कौशल में सुधार रगा।
CO3-सामासिक, साों स्कृसतक एवों नैसतक मूल्रों के प्रसत िागरूकता उत्पन्न रगी।
CO4-आलरिनात्मक एवों सृिनात्मक सरि में वृच्छि रगी।
CO5-सोंवाद, लेखन और प्रस्तु सत कौशल में दक्षता प्राप्त रगी।

पाठ्यक्रम की हिषयिस्तु

इकाई इकाई का सवषयवस्तु घों टे सामग्री एवों ऑनलाइन सोंसाधन कायण / ििाण
नाम अध्यापन सवसध
खिंि1 काव्य माखनलाल ितुवेदी – पु ष्प की 8 कसवताओों का ePathshala ‘पु ष्प की
अध्ययन असभलाषा, सूरदास – वात्सल् रस की भावार्थण व्याख्यान के NROER (राष्ट्रीय असभलाषा’ पर
असभव्यच्छि, म ादे वी वमाण – नीर भरी माध्यम से समझाना शैसक्षक सोंसाधन भावात्मक लेख
दु ख की बदल कसवता पाठ और भोंडार) काव्य शैली और
हिक्षण पररणाम: छात्र छायािाद, काव्य रस की ििाण छों द प िान की
भक्ति काल और राष्ट्रिाद जैसे समू गसतसवसधयरों कायण पसत्कारस
काव्य प्रिा िं क समझ सकेंगे। द्वारा कसवता में और अलोंकार
काव्य भाषा, रस, अलिंकार और प्रतीकरों की प िान प िान गसतसवसध
प्रतीकात्मकता का हिश्ले षण करना
सीखेंगे।

खिंि 2 कथा मुोंशी प्रे मिोंद – ‘पों ि परमेश्वर’ 8 क ानी वािन और NCERT स ों दी ई- पात्रों का िररत्-
साह त्य रवीोंद्रनार्थ टै गरर – ‘काबुलीवाला’मन्नू पात्रों की व्याख्या पु स्तकें सित्र्
भोंडारी – ‘एक प्ले ट सैलाब’ नैसतक सोंदेशरों पर - Katha App क ानी का
हिक्षण पररणाम: सामाहजक मूल् ,िं ििाण पु नलेखन
मानिीय सिं िेदनाओिं और सोंवाद पढ़ना और सविार-सवमशण
यथाथथ िादी जीिन क्तिहतय िं क असभनय अभ्यास आधाररत समू
समझने में सक्षम ग िं े। कथािाचन ििाण
िैली और पात्र हिश्ले षण में दक्षता
आएगी।

9
खिंि 3 हनबिंध एििं रामिोंद्र शुक्ल – स न्दी सास त्य का 8 सनबों ध लेखन के IGNOU स्वतोंत् सनबों ध
हिचार इसत ास, जारीप्रसाद सद्ववेदी – नख िरर्रों की िानकारी eGyanKosh लेखन
साह त्य और सशख, डॉ. ए.पी.िे. अब्दु ल सवषय आधाररत सास च्छत्यक ब्लॉग दर सनबों धरों की
कलाम – भारत 2020 (आशावादी लेखन अभ्यास तुलना सवषय
दृसष्ट्करर्) लेखक के दृसष्ट्करर् आधाररत प्रस्तु सत
हिक्षण पररणाम: हचिं तनिील लेखन की आलरिनात्मक
क समझना और हिचारधारा का तुलना
हिश्ले षण करना सीखेंगे।
सामाहजक हिषय िं पर प्रभाििाली
लेखन कौिल हिकहसत गा।

खिंि 4 भाषा, पयाण यवािी, सवलरम, एकार्थणक शब्द 8 व्याकरसर्क सनयमरों HindiGrammar.in अशुि वाक्य
व्याकरण समास के प्रकार – सद्वगु, तत्पुरुष, की समझ Diksha ऐप सोंशरधन
और रचना बहुब्रीस आसद मु ावरे , लरकरच्छियाँ अभ्यास प्रश्रों द्वारा पयाण यवािी /
कौिल एवों अशुच्छि सोंशरधन कौशल सवकास सवलरम शब्द सूिी
हिक्षण पररणाम: छात्र व्याकरहणक खेल आधाररत समास पर िाटण
हनयम िं का व्यि ार में प्रय ग कर व्याकरर् बनाना
सकेंगे। िुद्ध एििं प्रभाििाली गसतसवसधयाँ (Quiz,
लेखन में दक्ष ग िं े। Puzzle)

खिंि 5 नाटक एििं ियशोंकर प्रसाद – स्कोंधगु प्त (अों श) 8 सोंवादरों का अभ्यास सास त्य कुञ्ज / सोंवाद लेखन कायण
नाट्य भीष्म सा नी – मर न िरदडर (अों श) और मोंिन असभव्यच्छि परटण ल दृश्य का मोंिन
अध्ययन रों गमोंि की मूल अवधारर्ाएँ रों गमोंिीय तत्रों की नाटक मोंिन वीसडयर नाटक के पात्रों पर
हिक्षण पररणाम: छात्र नाट्यिास्त्र, समझ परस्टर बनाना
सिं िाद कला और रिं गमिंचीय दृश्य सवश्ले षर् और
अहभव्यक्ति क समझ सकेंगे। नाट्य प्रस्तु सत
अहभनय, मिंचन और नाटकीय
प्रस्तु हत की समझ हिकहसत गी।

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10
 FINANCIAL ACCOUNTING
BCM-1210
Course Type: - Compulsory
Course Credits – 3 Theory

This course aims to provide students with a strong foundation in the principles and practices of financial accounting.
It focuses on developing the ability to record business transactions through journal entries, prepare ledger accounts,
trial balance and final accounts. By the end of the course, students will be equipped to prepare and interpret financial
statements of sole proprietors and non-corporate entities.

Course Outcomes– After completion of the course, student will develop;

CO1- Basic understanding about recording of business transactions, measuring business profitability and
preparation of financial accounts of small business firms.
CO2- Contextual understanding of depreciation accounting and its importance in business decision
making and performance.
CO3: Contextual clarity about errors relating to financial accounting process and acquire basic ability of
rectification of errors of financial accounts of small business firms.
CO4: Develop basic understanding of consignment accounting and understanding of basic level of
preparing consignment related accounts.
CO5: Acquire the basic understanding of Hire Purchase and Instalment System and understanding of basic
level of preparing related accounts.

Course Contents:
U Hr Content Online Assignmen
ni Name Contents s. and Resources t/
t Pedago Discussion
N gy
o
1 Fundamental Concept and definition of accounting: its need and 4 Chapter https://www. Assignment
s of Financial functions, users, importance and limitations. 1 ,3 of icai.org in basic
Accounting: Branches of accounting , relationship of accounting Text financial
with other disciplines, Accounting Principles- Book accounting
Concepts and Conventions, An introduction to
Accounting Standards and US GAAPs
LO: Define accounting, its objectives and
functions. Explain the importance of financial
accounting in business operations.
2 DES-I; Concept and definition, Process of Accounting, 4 Chapter https://www. Solve
Recording various stages of DES accounting: Journal (including 4,5,6,& icai.org numerical
Business subsidiary books), An introduction to Bank 7of Text problems of
Transactions reconciliation statement and numerical. Ledger; Book Subsidiary
Concept and Preparation. book
LO: record transactions using the rules of
debit and credit.
3 DES-II; Concept and Preparation of Trial Balance, 4 Chapter https://www. Solve
Measuring Preparation of Final Accounts, Concept and types of 8 of icai.org numerical
Business errors and rectification of errors. Text problems of
Income LO: They will develop the ability to identify Book trial balance
various types of accounting errors and accurately
rectify them using appropriate journal entries,
both before and after the preparation of the trial
balance.
4 DES-III; Important Adjustments in Final Accounts., 6 Chapter https://www. Solve
Adjustments Preparation of Final accounts with adjustments. 9,10 of icai.org numerical
in problems of

11
 Final Impact of Errors and their rectification on Final Text Final
Accounts A/cs. Book Accounts
LO: Learner will understand the meaning and
importance of adjustments while preparing final
accounts.
5 Accounting Concept and definition, Causes/need and objectives 6 Chapter https://incometa Solve
for of providing depreciation, Basic factors in 26of xindia.gov.in/R numerical
depreciation considering depreciation, Fixed Installments and Text ules/Companies problems of
reducing balance methods of charging depreciation Book %20%28Accou depreciation
and their merits and demerits .Numerical problems nting%20Standa
LO: They will be able to calculate depreciation rds%29%20Rul
using different methods and record it properly in es%2C%202006
the books of accounts. /103520000000
099489.htm?
6 Consignment Concept and important terms, Sale v/s. 3 Chapter https://www. Solve
accounts. Consignment, Types of Commissions Payable, 18 of icai.org numerical
Valuation of Unsold Stock, important records in the Text problems of
books of Consignor and Consignee. Book Consignment
LO: They will be able to prepare consignment accounts
accounts by recording transactions such as
goods sent on consignment, expenses,
commission, and valuation of closing stock.

7 Hire purchase An introduction to Hire Purchase and Installment 3 Chapter https://www. Solve
and System, and related accounting in the books of Hirer # of nios.ac.in numerical
installment Purchaser and Hire Vendor, Numerical problems. Text problems of
purchase LO: Students will understand the basic concepts, Book Hire
system differences, and legal aspects of hire purchase purchase and
and instalment purchase systems. installment
purchase
system

Text Book:
1. Financial Accounts by S.M. Shukla, Sahitya Bhawan Publication
Reference Book:
1. An Introduction to Accountancy by Maheshwari and Maheshwari (Vikas Publication)
2. Advanced Accounts volume I by Shukla Grewal and Gupta (S. Chand Publication)

12
 BUSINESS MATHEMATICS
BCM-1310
Course Type:- Major
Course Credits – 3 Theory

The objective of this course is to familiarize students with the applications of mathematical techniques in business
Decisions. It includes topics such as percentages, interest calculations, algebra, and financial analysis. The main goal
is to help in decision-making, budgeting, forecasting, and solving real-world business problems efficiently and
accurately. It plays a crucial role in areas like accounting, finance, marketing, and management.

Course Outcomes – After completion of this course the learner will be able to-
CO1:- understand basic arithmetic, algebraic and statistical concepts in business problem-solving
CO2:- describe the matrices, determinants and calculus in business application
CO3:- analyze data using statistical measures like central tendency, dispersion and skewness
CO4:- analyze and interpret relationship using correlation, regression, index number and time series
CO5:- apply basic probability theory and distribution to assess business risks and outcomes

Course Contents:
Uni H Content Online Assign
t Name Contents rs and Resources ment/
No . Pedago Discuss
gy ion
1 Basic Role of Business Mathematics in Management Decisions, 4 Chapter https://mpb Numeri
concepts Concept of Arithmetic, Ratio and Proportion, Types of 2, 4 of ou.edu.in/u cal
of Proportion, Percentage, Application of arithmetic in Business, Text ploads/files
Arithmet LO: By understanding the basic concepts of Arithmetic Book /BUSINES
ic learner will do calculations using average, ratios, S_MATHS.
proportions & percentages. pdf
2 Time Time Value of Money and Annuity, Simple and Compound 4 Chapter https://mpb Numeri
value of Interest, Introduction and business applications of Interest 11, 12 of ou.edu.in/u cal
Money concept, Calculation of Interest, Amount, Principle, Rate of Text ploads/files
and interest. Book /BUSINES
Annuity LO: learner will be able to do time value analysis of money S_MATHS.
and calculate interest and annuities to support effective pdf
business planning.
3 Basic Theory of Equation, Introduction, Linear equation in two 4 Chapter https://mpb Numeri
concepts variables and its application, Definition and meaning of 7 of ou.edu.in/u cal
of Quadratic equation, its application, Linear simultaneous Text ploads/files
Algebra equations, Quadratic simultaneous equations, Real world Book /BUSINES
Business S_MATHS.
LO: will be able to apply fundamental concepts of business pdf
mathematics to analyze & support effective managerial
decision-making.
4 Logarith Introduction to logarithms, Properties of log, law of logarithm, 5 Chapter https://mpb Numeri
ms & product rule, division rule, power rule, rule in case of under root, 10 of ou.edu.in/u cal
Anti- log system, use of log table, characteristics and mantissa of log, Text ploads/files assignm
Logarith Determination of log of a number, Antilogarithms, application Book /BUSINES ent
ms of log and antilog in business mathematics S_MATHS.
LO: after understanding this topic student will be able to pdf
apply the laws of log to simplify and solve complex
numerical
5 Mathema Introduction, Simple and Compound Interest, EMI concept, 4 Chapter https://mpb Calculat
tics for Depreciation, Present Value of Annuity,Commission and 5, 6 of ou.edu.in/u e EMI
Finance brokerage, Discount, Sequential Discount, banker’s discount, Text ploads/files for a
Book /BUSINES loan or
13
 comparison of true discount and banker’s discount and Profit S_MATHS. present
and loss pdf value of
LO: learner will be able to calculate simple and compound future
interest, compute EMIs, commission and brokerage and sum
analyse profit and loss transactions.
6 Matrices Matrix, Types of matrices, matrix arithmetic and algebra, 5 Chapter https://mpb Numeri
and addition, subtraction and multiplication of matrices, Application 9 of ou.edu.in/u cal
Determin of Matrix Arithmetic & Algebra in business, Determinants- Text ploads/files
ants Types, application, determinant arithmetic, minor, cofactor, Ad Book /BUSINES
joint, Inverse, Matrix S_MATHS.
LO: By Understanding the concept of Matrix logical pdf
thinking, problem – solving and analytical skills will be
enhanced and after learning Determinants, a student can
apply this knowledge in business for Better Decision-
Making, Profit and Loss Analysis, risk assessment, etc.
7 Rich rich mathematical heritage of India and its practical 4 Chapter https://archi Assign
mathema applications, connection of traditional methods with modern 15, 16, ve.org/detai ment
tical mathematics, covering topics such as number systems, zero, 17 of ls/dli.scoera
heritage infinity, calendar calculations, and Vedic mathematics Text t.13528vedi
of India techniques. Book cmathmetic
LO: students will understand India’s historical s/page/n17/
contributions to mathematics, gain insight into ancient mode/2up
methods like Vedic math, and develop analytical thinking by
connecting traditional concepts with modern applications.

Text Book
1. Dr. S.M. Shukla, Business Mathematics, Sahitya Bhawan Publications
Reference Books:-
1. Business Mathematics: R.P. Gupta,
2. Business Mathematics: Dr. Ramesh Mangal & Singhai,
3. Mathematics for Management: M. Raghavachari
4. Business Calculus: Joglekar and Dubey, Quantitative Aptitude: R.S. Agrawal

14
 BUSINESS ECONOMICS
BCM-1410
Course Type: Major
Credits: 3 Theory

Business Economics applies economic theory and quantitative methods to real-world business decisions. It helps
managers analyze demand, cost, pricing, production, and market trends to optimize resource use, reduce uncertainty,
and maximize profits using both micro- and macroeconomic insights. The Purpose of this subject is to develop an
understanding of how economic principles apply in business decision-making, introduce foundational concepts of
demand, supply, production, market structures and macroeconomic policy. This will build the ability to analyse the
economic environment within which businesses operate.

Course Outcomes - After completion of this course the learner will be able to-

CO1: Understand core concepts of business economics and analytical tools for decision-making.
CO2: Analyse demand behaviour and consumer decision-making through various theoretical models.
CO3: Interpret supply dynamics, production functions, and cost implications for business.
CO4: Examine market structures and their pricing strategies .Evaluate macroeconomic indicators, trade cycles, and
international trade mechanisms.
CO5: Relate economic theories to real-world applications including policy analysis and globalization .Apply
knowledge of WTO, GATT, and BOP to interpret global trade shifts.

Course Contents –
Unit Title Content H Chapter Online Assessment/
No. rs Reference Resource Discussion
1. Introduction to Meaning, characteristics, scope, responsibilities, 5 D.M. ICAI - The
Business tools of analysis – functional relationships, Mithani – Institute
Economics graphs, equations. Ch. 1 of
LO: Understand the fundamental purpose of Chartered
business economics and familiarize with Accounta
analytical tools used in business decision- nts of
making. India
2. Demand Theory & Law of demand, determinants, elasticity, utility 5 H.L. Ahuja Diagrams +
Analysis theory, indifference curve, demand forecasting. – Ch. 3, 5 ICAI - The Examples.
LO: Analyze consumer behavior, estimate P.A. Institute Demand
demand, and apply theoretical models to Samuelson of Estimation
real-world demand decisions. – Ch. 5–7 Chartered Assignment
Accounta
nts of
India
3. Supply and Law of supply, cost factors, production function, 5 K.K. Graphs +
Production returns to scale, BEP, economies of scale. Dewett – ICAI - The Numerical
Functions LO: Develop understanding of production- Ch. 8 Institute Work. Cost
cost behavior and its implications for business D.M. of Sheet
output decisions. Mithani – Chartered Analysis
Ch. 4 Accounta
nts of
India
4. Market Structures Perfect competition, monopoly, oligopoly, 5 P.A. WTO | Market
monopolistic competition, kinked demand Samuelson Understan Simulation.
curve. – Ch. 8–9 ding the Group
LO: Evaluate how different market H.L. Ahuja WTO - Market
structures influence pricing, competition, – Ch. 10 Contents Scenario
and business strategy. Exercise
15
5. National Income & GDP, economic systems, fiscal & monetary 5 D.M. ICAI - The Policy
Global Economics policy, IS-LM curve, trade cycles, BOP, Mithani – Institute Review +
WTO. Ch. 10, 13 of Charts.
LO: Understand national income K.K. Chartered Economic
accounting, macroeconomic policy tools, Dewett – Accounta Environment
and global economic dynamics. Ch. 15 nts of Report
India
6. International WTO objectives, GATT, trade agreements, 3 P.A. WTO | Treaty
Trade Institutions liberalization, globalization, India’s global Samuelson Understan Review +
trade stance. – Ch. 20 ding the Videos.
LO: Understand global trade systems and K.K. WTO - WTO/GATT
India’s policy positioning. Dewett – Contents Comparative
Ch. 23 Note
7. Case Study Demand forecasting in FMCG, BOP trends, 2 Real-time BALANC Group Case
Applications Indian trade cycles. data + E OF Analysis.
LO: Apply theories to practical trade and Economic PAYMEN Presentation
policy-based case studies. Survey + TS - +
FMCG Statistical Commentary
cases Year
Book
India 2022
| Ministry
of
Statistics
and
Program
Implemen
tation |
Governme
nt Of
India

Text/Reference Books:-
1. Economics – Paul A. Samuelson (Tata McGraw Hill)
2. Microeconomics – H.L. Ahuja
3. Modern Economic Theory – K.K. Dewett
4. Business Economics – D.M. Mithani

16
 PRINCIPLES AND PRACTICES OF MANAGEMENT
BCM-1510

Course Type: - Minor

Course Credits – 3 Theory

Principles and Practices of Management are flexible, experience-based guidelines—such as planning, organizing,
leading, and controlling—that help managers make decisions and coordinate resources efficiently to achieve an
organization’s goals. Objectives of this course are to help the students in understanding of the functions and
responsibilities of the manager, provide them tools and techniques to be used in the performance of managerial job
and enable them to analyse and understand the environment of the organization.

Course Outcomes – After completion of this course the learner will be able to-
CO1-Understand and explain fundamental principles of management and organizational behaviour.
CO2-Apply planning, organizing, staffing, directing, and controlling functions in business scenarios.
CO3-Analyze leadership styles and motivation theories to enhance managerial effectiveness.
CO4-Evaluate decision-making techniques and strategic management approaches.
CO5-Demonstrate ethical and socially responsible management practices in organizations.

Course Contents:
U H Content Online Assignme
ni Name Contents rs and resources nt/Discus
t . Pedago sion
N gy
o
1 Concept of Functions and Responsibilities of Managers, Fayal’s 4 Chapter https://eb Case
Managemen Principles of Management, Management Thought; the 1 of ooks.infli studies
t Classical School, the Human Relations School, Systems Text bnet.ac.in/
theory, Contingency Management, Developing Excellent Book mgmtp05/
Managers.
LO: Making students understand concept and principles
of management.

2 Planning Nature and Purpose of Planning, the Planning Process, 4 Chapter https://eb Case
Principles of Planning, Types of Planning, Advantages and 5 of ooks.infli studies
Limitations of Planning. Text bnet.ac.in/
LO: Making students understand planning as a Book mgmtp05/
function of management in detail.
3 Concept and Types of Objectives, Importance of Objectives, Setting 4 Chapter https://eb Case
Nature of objectives, Management by Objectives (MBO) Benefits and 13 of ooks.infli studies
Objectives weaknesses of MBO Text bnet.ac.in/
LO: Making students familiar with MBO. Book mgmtp05/
4 Strategies Concept of Corporate Strategy, formulation of Strategy, 4 Chapter https://eb Case
and Policies Types of Strategies, Types of Policies, Principles of 12 of ooks.infli studies
formulation of Policies, Decision Making Process Text bnet.ac.in/
LO: Making students learn about policies and strategies. Book mgmtp05/
5. Organizing Nature and Purpose of Organizing, Bases of Depart 4 Chapter https://eb Case
mentation, Span of Management, Determinants of Span of 8 of ooks.infli studies
Management, Line and Staff Relationship, Line-Staff Text bnet.ac.in/
Conflict, Bases of Delegation, Kinds of Delegation, Book mgmtp05/
Delegation and Decentralization, Methods of
Decentralization.

17
 LO: Making students familiar with organizing and
staffing

6. Directing Directing: Meaning, principles and techniques Leadership 4 Chapter https://eb Case
styles and theories. 10 of ooks.infli Studies
LO: Making students familiar with principles of text bnet.ac.in/
directing and leadership book mgmtp05

7 Controlling Concept and Process of Control, Control Techniques, Human 6 Chapter https://eb Case
Aspects of Control, Control as a feedback system, Feed 9of Text ooks.infli studies
forward Control, Preventive Control, Profit and Loss Book bnet.ac.in/
Control, Control through Return on investment, the Use of mgmtp05/
Computer for Controlling and Decision Making, the
Challenges created by IT as a Control Tool.
LO: Making students understand concept of controlling
in detail.

Text Books:-

1. Management Today Principles& Practice- Gene Burton, Manab Thakur, Tata McGraw Hill, Publishing Co
.Ltd.
Reference Books:-

1. Management - James A.F.Stoner, Prentice Hall, Inc. .U.S.A.

2. Management: Global Prospective -Heinz Weihrich & Harold Koontz, Tata McGraw- Hill, Publishing Co
.Ltd.
3. Essential of Database Management Systems –Alexis Leon , Mathews Leon Vijay Nicole, Imprints Pvt Ltd.
4. Principles of Management- T.Ramasamy.
5. Principles and Practices of Management- L.M. Prasad.

18
 INTRODUCTION TO COMPUTERS
BCM-1610
Course Category: AEC
Course Type: Compulsory
Credits: 4 Theory

The objective of this course is to provide students with basic knowledge of computer systems and their components.
It aims to develop familiarity with hardware, software, and operating systems. The course also introduces essential
applications like word processing, spreadsheets, and presentations. Additionally, it builds foundational skills in
internet usage and digital communication.

Course Outcomes – After completion of this course the learner will be able to-
CO1-Understand the basic components and functions of a computer system.
CO2-Gain knowledge of operating systems and software applications.
CO3-Develop skills in using productivity tools like MS Word, Excel, and PowerPoint.
CO4-Learn to browse the internet, use email, and practice digital communication.
CO5-Apply fundamental computer skills in academic and professional contexts.
Course Content -
U Unit Contents H Content and Online Assignment
n o Pedagogy Reference /Discussion
i u Link Topic
t
1 Funda Introduction to Computers: Evolution, Characteristics, 6 P.K. Sinha & kecs101.pdf Discuss the
mentals Capabilities and Limitations, Computer System Components: Priti Sinha – ethical
of Hardware/ Software (System Software, Application Software). Computer implications
Modern Digital Literacy: Importance. Ethical Computing: Digital Fundamentals: of using AI
Comput Etiquette, Responsible Use of Technology. Chapter 1, 2. in everyday
ing Lo: Understand the key components and functions of a Peter Norton – life.
computer system. Introduction to
Learn how computers process and manage information. Computers:
Chapter 1, 2.
2 Comput Memory Hierarchy: Primary Memory, Secondary Memory, 5 P.K. Sinha & Basic Compare
er Physical and Virtual Memory. Storage Devices: Internal vs. Priti Sinha – Computer and contrast
Memor External Storage, Cloud Storage (Google Drive, One Drive Computer Course (BCC) different
y, basics). Data Representation: Bits, Bytes, Number Systems. Fundamentals: | types of
Storage Lo: Gain knowledge of how data is stored and represented Chapter 3, 4. Government secondary
& Data in binary form. Reema Thareja of India : storage
Represe Differentiate between types of memory and storage – National devices
ntation devices. Fundamentals Institute of based on
of Computers: Electronics & speed, cost,
Chapter 3. Information and
Technology capacity.
3 Operati Operating System: Meaning, Definition, Functions (Resource 6 P.K. Sinha & Basic Explore and
ng Management, Process Management, Memory Management, Priti Sinha – Computer present the
Systems File Management, Security). Types of Operating Systems: Computer Course (BCC) key
& Batch, Multi-programming, Time-sharing, Real-time, Fundamentals: | differences
Softwar Distributed, Mobile OS (Android, I OS). Booting Process. Chapter 5, 6. Government in user
e Windows OS: Desktop, Start Menu, Taskbar, File Explorer, Peter Norton – of India : experience
Manage Control Panel Introduction to National between
ment Lo: Understand the role of operating systems in managing Computers: Institute of Windows
hardware and software. Chapter 4, 5. Electronics & and a
Learn to install, update, and manage software Information popular
applications. Technology Linux
distribution

19
 (e.g.,
Ubuntu).
4 Product Word Processing (MS-Word/Google Docs): Features, 6 Microsoft Basic Create a
ivity Creating, Editing, Formatting Documents, Tables, Images, Office/Google Computer collaborativ
Tools & Mail Merge. Spreadsheets (MS-Excel/Google Sheets): Workspace Course (BCC) e project
Digital Features, Worksheets/Workbooks, Formulas, Functions, official guides. | report using
Collabo Charts, Data Sorting, Filtering. Presentations (MS- Lab Practices Government a cloud-
ration PowerPoint/Google Slides): Features, Designing Slides, are essential of India : based
Multimedia Integration, Animations, Transitions. Cloud-based for this unit. National document
Productivity &Collaboration: Google Workspace (Docs, Institute of editor,
Sheets, Slides), Microsoft 365 (Word, Excel, PowerPoint Electronics & highlighting
online), collaborative editing, file sharing. Information features
Lo: Use productivity tools like MS Office for document Technology used for
creation and data handling. teamwork.
Collaborate effectively using digital platforms and cloud
tools.
5 Comput Introduction to Networks: Benefits, Components, Types of P.K. Sinha & Basic Research
er Networks (LAN, WAN, MAN, PAN). Network Topologies 6 Priti Sinha – Computer and present
Networ (Bus, Star, Ring, Mesh, Tree, Hybrid). Networking Devices: Computer Course (BCC) on the
king, Hub, Switch, Router, and Modem. Internet: History, how it Fundamentals: | impact of
Internet Works, WWW, Web Browsers, Search Engines, Email. Chapter 8, 9. Government Internet of
& Web Introduction to Web Technologies: Client-Server Architecture, Andrew S. of India : Things (IoT)
Technol URLs, HTTP, HTML (conceptual). Tanenbaum – National on daily life
ogies Lo: Learn the basics of computer networks, IP addressing, Computer Institute of and future
and internet protocols. Networks Electronics & technologies
Understand how websites and web technologies function. Information .
Technology
6 Data & Introduction to Data: Structured vs. Unstructured Data, Data 6 Peter Norton – Basic Analyze a
Cyber Lifecycle. Cyber security Fundamentals: Importance, Introduction to Computer recent
securityCommon Cyber Threats (Malware, Viruses, Worms, Phishing, Computers: Course (BCC) cybersecurit
Essenti Ransom ware, Spyware). Data Privacy: Personal Data, Public Chapter 14. | y breach and
als Data, Data Protection Laws (General Concepts). Secure Online Government discuss the
Online Practices: Strong Passwords, Two-Factor resources and of India : measures
Authentication, Safe Browsing, Recognizing Scams, Digital articles on National that could
Footprint and Online Reputation. Introduction to Network cybersecurity. Institute of have
Security basics (Firewall, Antivirus). Electronics & prevented it.
Lo: Understand threats to data and how to protect systems Information
from cyber-attacks. Technology
Apply basic practices for safe and secure computer use.
7 Emergi Introduction to Cloud Computing: Concepts (SaaS, PaaS, 5 Online Basic Research
ng IaaS), Benefits, Examples (AWS, Azure, Google Cloud - basic resources, Computer and present
Technol understanding). Introduction to Artificial Intelligence (AI): articles, and Course (BCC) on how AI is
ogies & Basic Concepts, Everyday Applications (Virtual Assistants, introductory | transformin
Future Recommendation Systems). Introduction to Big Data: What is books on Government g a specific
Trends Big Data, Importance? Block chain Technology (Conceptual). emerging of India : industry
Impact of Technology on Society and Future of Work. technologies. National (e.g.,
Lo: Explore current and upcoming technologies like AI, Io Institute of healthcare,
T and block chain. Electronics & finance,
Understand their potential impact on businesses and Information education).
society. Technology

Reference Books:-
Information Technology: Dennis P. Curtin; McGraw-Hill International
Fundamentals of Computers: P. Mohan, Himalaya Publishing House.
Fundamentals of Computers: Atul Khanate; Tata McGraw-Hill.
Information Technology by Dr. Sushila Madan
20
 2nd Semester

Catego Code Course Credits

ry
AEC BCM - 2110 French 4

Minor BCM - 2210 Business Environment

In India 3

Minor BCM - 2310 Principle Of 3

Marketing
Major BCM - 2410 Cost Accounting 3

Major BCM - 2510 Business Statistics 3

GEC BCM - 2610 Data Base

Management 4
System
Total 20

21
 FRENCH SYLLABUS
BCM-2110
Course Type: Compulsory
Course Credits – 4 Theory

This course is designed to help learners build a strong foundation in the French language (A1 Level as per CEFR –
Common European Framework of Reference for Languages). It will enable students to understand and use everyday
expressions and basic phrases aimed at the satisfaction of needs of a concrete type. The level of knowledge expected
after completion is elementary working knowledge of French.

Course Outcomes – After completion of this course the learner will be able to –
CO1 – Understand and use familiar everyday expressions and very basic phrases.
CO2 – Introduce themselves and others, ask and answer questions about personal details.
CO3 – Interact in a simple way provided the other person talks slowly and clearly.

Course Contents:
Uni Name Contents H Content Online Resources Assignment
t rs and / Discussion
No. . Pedagogy
1 Introducti French alphabet, pronunciation, greetings, self- 6 Chapter 1 French Language Roleplay:
on to introduction, basic verbs, countries & of Textbook (Free Greetings &
French nationalities. Textbook PDF) | Self-
Language LO. Use basic greeting, present tense, Frenchlanguageb Introduction
Introduce themselves, asics.com

2 Numbers, Numbers 1–1000, dates, telling time, days of 6 Flashcard French Language Quiz on time
Time & week, months, seasons, personal data (age, s, pair Textbook (Free & date
Calendar birthday). speaking PDF) | expressions
LO: Use Numbers, dates, Times days, tasks Frenchlanguageb
Months. Seasons. asics.com
3 Basic Articles (definite/indefinite), gender, plurals, 8 Grammar Free French Conjugation
Grammar pronouns, verb conjugation, question drills, ebook - & Q/A
Essentials formation, negation. sentence Youronlinefrencht exercises
LO: Use Articles, verb Conjugation, And building eacher
Identifying gender, plurals.
4 People & Family members, describing people 6 Visual Free French Write about a
Everyday (appearance, professions), daily routines, aids, ebook - daily routine
Life hobbies, preferences. Formal Conversation. listening Youronlinefrencht
LO: Use relation name, describing people, exercises eacher
daily routines, Formal Conversation.
5 Food, Vocabulary: Food, drinks, meals, grocery 6 Role-play, Free Create a
Shopping shopping, dialogues at restaurants, prices, and menu Comprehensive menu +
& quantities. reading French Learning dialogue
Ordering LO: Use: Food Names, drinks Names, meals Spreadsheet –
Names, grocery Names. Vocabulary,
Grammar, Culture
📚🇫🇷 :
r/learnfrench

22
6 Travel, Public transport, giving/asking directions, 6 Map- Free Draw your
City & describing a city, places in town, tickets, based Comprehensive dream city in
Directions weather. activities, French Learning German
LO: ask directions, describing a city Name dialogue Spreadsheet –
Use places in town, weather. Vocabulary,
Grammar, Culture
📚🇫🇷 :
r/learnfrench
Free
Comprehensive revision of vocabulary, Comprehensive
7 Revision & grammar, reading, writing, listening, and 4 Mock French Learning Final oral &
Final speaking. tests, Spreadsheet – written test
Assessmen LO: After completing this revision learners interactiv Vocabulary,
t will be able to: e games Grammar, Culture
1. Comprehensively apply vocabulary and 📚🇫🇷 :
grammar concepts learned throughout the r/learnfrench
course.
2. Demonstrate improved reading, writing,
listening, and speaking skills in French.
3. Effectively use language structures and
vocabulary in context.
4. Show confidence in using French in
various situations.

Reference Books and Resources:

 French Grammar in Context (Language in Context)
 French Edition | by Margaret Jubb and Annie Rouxeville
 Short Stories in French for Beginners:
 Read for pleasure at your level, expand your vocabulary and learn French
 https://www.france-education-international.fr/en/hub/diplomes-tests
 https://www.france-education-international.fr/en/diplome/delf-tout-public

23
 BUSINESS ENVIRONMENT IN INDIA
BCM - 2210
Course Type: - Minor
Course Credits – 3 Theory

This Course encompasses all those factors that affect a company’s operations, including customers, competitors,
suppliers, distributors, industry trends, substitutes, regulations, government activities, the economy, demographics,
social & cultural factors innovation & technological developments. The basic objective of this course is to familiarize
the students with the nature and dimensions of evolving business environment in India, which influences manageria l
decisions
.
Course Outcomes: After completion of this course the learner will be able to –
CO1- Understand the components and structure of the Indian business environment.
CO2 -Analyze the impact of economic, political, legal, and socio-cultural factors on business decisions.
CO3- Evaluate the role of government policies and regulatory frameworks in shaping business operations.
CO4- Assess the influence of globalization and international trade on Indian businesses.
CO5- Interpret recent trends and challenges in the Indian economic and business landscape

Course Contents:
Uni H Conte Online Assignment/
t Name Contents rs nt and Resource Discussion
No . Pedag s
ogy
1 Basic Indian Business Environment, Concept, Nature, need to study 4 Chapte https://iim Assignment
concepts business environment, Importance, Elements of Business r 1 of m.org/wp-
of environment, Internal Factors, External factors of micro and Text content/upl
Business macro environment, Changing Dimensions of Indian Business Book oads/2019/
Environ LO: Learner can differentiate between internal and 04/IIMM_
ment external factors, including micro and macro elements such BE_Book.p
as customers, government policies and economic trends df
and will be able to improve organizational performance.

2 Economi Significance of Economic Environment, Elements of 5 Chapte https://iim Assignment to

c economic environment, Economic conditions, Economic r 11, m.org/wp- choose any one
Environ System, Economic Policies, Role of economic environment in 12, 26 content/upl sector of the
ment business decision making, Sectors of Indian economy, of Text oads/2019/ Indian economy
Contribution of different sectors to economy, Economic Book 04/IIMM_ and prepare a
Planning in India, Role of NITI Aayog, LPG Policy, Industrial BE_Book.p short report
Development under different Plan Periods, New Industrial df covering the
Policy of India, Role of FDI, Monetary Policy, Role of RBI economic
and monetary tools, Fiscal Policy, Recent economic policy, LPG
Developments and Issues reforms,
LO: study of this will enhance the understanding of the Government
real-world economic environment initiatives etc.
3 Socio- Meaning and definition, Components of socio-cultural 4 Chapte https://iim Assignment on
Cultural environment, Importance in business decision-making, Social r 32, m.org/wp- Examples of
Environ Structure and Business, Indian social structure and its impact 33 of content/upl businesses
ment on business, Cultural Environment, Elements of culture Text oads/2019/ adapting to
Demographic Environment, Impact of demographic trends on Book 04/IIMM_ socio-cultural
marketing and HRM, Social Change and Business, Social BE_Book.p changes
reforms and their implications for business, Changing df Success stories
lifestyles, consumption patterns, and their influence on and failures due
business strategy, Role of media and digital culture. to cultural
LO: by the end of this topic learner will explain the impact insensitivity
of social and cultural factors on business practices and
24
 decision-making and will be able to Analyze how changes
in social trends influence consumer behavior and
marketing strategies.
4 Legal Impact of Legal Environment on business decisions, Key 5 Chapte https://iim Assignment and
Environ Business Laws, Consumer Protection Act, 2019, Competition r 8 of m.org/wp- presentation
ment Act, 2002, Foreign Exchange Management Act (FEMA), Text content/upl
1999, Role of regulatory bodies like the Securities and Book oads/2019/
Exchange Board of India (SEBI), Reserve Bank of India 04/IIMM_
(RBI), Legal Compliance, Importance of adhering to legal BE_Book.p
norms and the consequences of non-compliance. df
LO: will be able to analyse the impact of government
policies and legal regulations on business decision-making
and compliance.
5 Political Political Institutions, Government's role in policy formulation 4 Chapte https://iim
Environ and implementation, Government and Business Relationship, r 7 of m.org/wp-
ment Regulatory functions, Promotional functions, Incentives for Text content/upl
business development, Entrepreneurial functions, Political Book oads/2019/
Ideologies and Business, Government Intervention, Extent and 04/IIMM_
nature of government control over industries, Political BE_Book.p
Stability and Business. df
LO: learner will be able to analyse the impact of political
environment on business decision-making and compliance.
6 Technolo Concept and Significance, definition and features of 4 Chapte https://iim Presentation
gical technology, Importance of technological environment, Factors r 6 of m.org/wp-
Environ influencing technological change, Effects of technological Text content/upl
ment advancements on business operations and strategies, Status of Book oads/2019/
Technology in India, Government initiatives to promote 04/IIMM_
technology and innovation, Challenges faced by Indian BE_Book.p
businesses in adopting new technologies. df
LO: Students will understand how technological
advancements influence business operations and
competitiveness. They will be able to analyse the role of
innovation and government initiative in shaping the
business environment in India.
7 Global Impact of International Trade Agreements (e.g., WTO, 4 Chapte https://iim PPT
Issues ASEAN), Role of International Financial Institutions (IMF, r 4, 5 m.org/wp- presentation
World Bank) in Emerging Economies, Foreign Direct of Text content/upl
Investment (FDI) Trends and Barriers, Book oads/2019/
LO: Students will be able to understand and analyse global 04/IIMM_
issues that influence business decisions and strategies. BE_Book.p
They will gain insights into how international economic, df
political, and environmental factors affect business
operations across borders.
Text Book:
1. K. Aswathappa : Essentials of Business Environment, Himalaya Publishing House
Reference Books:-
1. Francis Cherunilam: Business Environment, Himalaya Publishing House
2. Dr S Sankaran: : Business Environment, Margham Publications
3. S.K. Mishra and V.K. Puri: Economic Environment of Business, HPH
4. Rosy Joshi and Sangam Kapoor: Business Environment, Kalyanai Publications
5 A C Fernando: Business Environment, Pearson
6. Dr V Murali Krishna, Business Environment,

25
 PRINCIPLES OF MARKETING
BCM-2310
Course Type: Minor
Course Credits: 3 Theory

This course introduces students to the fundamental principles and practices of marketing. It covers the evolution of
marketing, marketing environment, product management, pricing strategies, promotional techniques, distribution
channels, and emerging trends in marketing. The course aims to develop a strong foundational understanding of
marketing strategies in the modern business environment.

Course Outcomes (COs): After completion of this course the learner will be able to –
CO1: Understand basic marketing concepts and the evolution of marketing thought.
CO2: Analyse the macro and micro marketing environments and apply segmentation and targeting strategies.
CO3: Evaluate product decisions including product mix, lifecycle, and development.
CO4: Formulate appropriate pricing and distribution strategies.
CO5: Apply promotional tools effectively and explore emerging marketing trends.

Course Contents:
Uni Name Contents H Content Online
t rs & Resources Assignment/
No. . Pedago Discussion
gy
1 Introduction Definition, nature, scope and importance of 4 Lecture, Nature, Kotler
to Marketing marketing. Approaches to marketing and economic Concept scope and Videos,
development. Traditional and modern marketing Mappin importance Introductory
concepts. Functions of marketing. g of Case
LO: Understand the core concepts, scope, and marketing – Analysis
functions of marketing in a dynamic business Unit I of Marketing
environment .Analyse the role of marketing in Text Manageme
creating value for customers and achieving Book nt
organizational goals.

2 Marketing Macro environment – Demographic, Economic, 4 Group Marketing Environment

Environment Natural, Technological, Political–Legal, Socio- Discussi Environme Scanning
(Micro & cultural; Micro environment. Marketing Mix – 7Ps. on, nt – Activity
Macro) Market Segmentation: Bases, requisites, targeting and Presenta Marketing
positioning strategies. tion Manageme
LO: Identify and assess the impact of micro and nt
macro environmental factors on marketing Unit I of
strategies. Text
Develop the ability to adapt marketing plans in Book
response to environmental opportunities and
threats.

3 Product Classification of Products, Product mix decision, 4 Case Product and Product
product line, addition & deletion, Product life cycle, Studies, Brand Portfolio
Product planning, New product development process. Product Manageme Assignment
LO: Understand the product life cycle and Analysis nt - Course
strategies for managing products at each stage.
Analyse concepts like product mix, branding, Unit III
packaging, and new product development. of Text
Book
4 Pricing Pricing objectives, price determination, factors 4 Discussi Pricing: Pricing
influencing pricing policy, pricing strategies and on, Factors Strategy
methods. Simulati affecting Simulation
26
 LO: Evaluate various pricing strategies and their on pricing –
impact on consumer behaviour and market Games Marketing
positioning. Apply pricing methods based on cost, Manageme
demand, and competition to achieve marketing Unit IV nt
objectives. of Text
Book
5 Channels of Definition, need, channel design decisions, channel 4 Role Pricing: Distribution
Distribution management, factors affecting channels, types of Play, Factors Channel
and Logistics marketing channels. Distribu affecting Mapping
LO: Understand the role and functions of tion pricing – Activity
marketing channels in delivering value to Flow Marketing
customers. Evaluate the importance of logistics Mappin Manageme
and supply chain management in efficient product g nt
distribution.
Unit IV
of Text
Book
6 Promotion Nature and importance of promotion, Promotional 4 Ad Integrated Design a
methods – Advertising, sales promotion, public Analysis Marketing Promotion
relations, direct selling. Advertising copy and , Peer Communic Campaign
evaluation. Review ation -
LO: Examine the components of the promotion Course
mix, including advertising, sales promotion, and Unit V
public relations. of Text
Book
7 Recent Trends E-business, Tele-marketing, M-Business, Relationship 6 Tech Integrated Report on E-
in Marketing Marketing, Retailing, Concept Marketing, Virtual Demos, Marketing business
Marketing. Video Communic Trends
LO: Identify emerging marketing trends such as Review ation -
digital marketing, green marketing, and influencer Course
marketing. Analyse the role of technology and Unit V
innovation in shaping modern marketing practices. of Text
Book
Text Book:
1.Principles of Marketing Kumar Pardeep (Prof), Sultan Chand & Sons
Reference Books:
1. Philip Kotler – Marketing Management
2. J.C. Gandhi – Marketing Management
3. William M. Pride and O.C. Ferrell – M
4. Stanton W.J. et al, Michael & Walker – Fundamentals of Management

27
 BUSINESS STATISTICS
BCM-2410
Course Type:- Major
Course Credits – 3 Theory

The objective of Business Statistics is to provide students with the knowledge and tools to collect, analyse and
interpret data for effective decision-making in a business context. It helps in understanding patterns, trends and
relationships through statistical methods. The course aims to enhance analytical thinking and support strategic
planning based on quantitative evidence.

Course Outcomes – After completion of this course the learner will be able to-
CO1- Understand basic statistical concepts and their applications in business decision-making.
CO2- Apply measures of central tendency and dispersion to analyse business data.
CO3- Use probability theory and distributions to assess risk and uncertainty.
CO4- Perform hypothesis testing and interpret results for informed business conclusions.
CO5 -Utilize regression, correlation, and time series analysis for forecasting and trend evaluation.

Course Contents:
U H Content Online Assign
ni Name Contents r and Resources ment/
t s Pedago Discussi
N . gy on
o
1 Basics of Basics of Statistics- 4 Chapter https://nibmeh Assign
Statistics Meaning, Definition, Scope & limitations of Statistics, 1, 3 ub.com/opac- ment
Role of Statistics in Management Decisions, Types of Text service/pdf/rea
Data- Primary Data, Secondary Data, Methods of Book d/Statistics%2
collection of Data, Types of Samples, Basics of Population 0for%20Busin
(Parameter) and Sample (Statistic) ess%20by%20
LO: By understanding of fundamental concepts of Derek%20L.%
Statistics including types of data, data collection 20Waller.pdf
methods & sampling techniques learner will be able to
analyze the data and draws the conclusions from data.
2 Measures Measures of Central Tendency ,Mean, Mode and Median, 4 Chapter https://nibmeh numeric
of Central partition values, quartile, percentile, decile 8 Text ub.com/opac- al
Tendency LO: The learner will calculate & interpret mean, Book service/pdf/rea
mode, median and partition values and will apply the d/Statistics%2
analysis of data distribution in problem solving 0for%20Busin
business decisions. ess%20by%20
Derek%20L.%
20Waller.pdf
3 Dispersio Range, IQR, Quartile Deviation, Mean Deviation, 5 Chapter https://nibmeh numeric
n Standard Deviation, 10 Text ub.com/opac- al
LO: The learner will calculate &interpret range, IQR, Book service/pdf/rea
QD, mean and standard deviation will apply the d/Statistics%2
analysis of data distribution and variability in problem 0for%20Busin
solving business decisions. ess%20by%20
Derek%20L.%
20Waller.pdf
4 Skewness Basics of Skewness, Karl Pearson and Bowler’s Co- 4 Chapter https://nibmeh numeric
efficient of Skewness, 4Application of Measures of 11 Text ub.com/opac- al
dispersion and skewness in business decisions. Book service/pdf/rea
LO: student will able to explain variability in problem d/Statistics%2
solving business decisions. 0for%20Busin
ess%20by%20
28
 Derek%20L.%
20Waller.pdf
5 Correlatio Meaning & Types of Correlation, Methods to measure 4 Chapter https://nibmeh Assign
n Correlation- Karl Pearson’s Co-efficient of Correlation, 12 of ub.com/opac- ment on
Concurrent Deviation Method, Spearman’s Ranking Text service/pdf/rea content
Method, Basics of Regression Analysis Book d/Statistics%2
LO: By correlation calculation learner will examine 0for%20Busin
the relationships between variables. ess%20by%20
Derek%20L.%
20Waller.pdf
6 Regressio Basics of Regression Analysis 4 Chapter https://nibmeh Assign
n 14 of ub.com/opac- ment on
LO: By regression analysis learner will examine the Text service/pdf/rea content
relationships between variables and makes prediction. Book d/Statistics%2
0for%20Busin
ess%20by%20
Derek%20L.%
20Waller.pdf
7 Basics of Uses of Index Numbers, points to be remember while 5 Chapter https://nibmeh Assign
Index construction of Index number, Methods of Construction 12, 15 ub.com/opac- ment
Numbers of Index, simple and weighted method, Fisher’s Index, of Text service/pdf/rea
and Time Components of Time Series and Calculation of Trend by Book d/Statistics%2
Series Moving Average Method 0for%20Busin
LO: by constructing and analyzing index numbers ess%20by%20
and trends learner will be able to do business Derek%20L.%
forecasting. 20Waller.pdf

Text Book:
1. Dr. S.M. Shukla & Dr. S.P. Sahai, Principles of Statistics, Sahitya Bhawan Publications, Agra
Suggested Books:
1. Business Mathematics and Statistics” by P.N. Arora, S. Arora, Publisher: Sultan Chand & Sons
2. S. Saha, “Business Mathematics and Quantitative Techniques”, Calcutta, Central Book Agency, 2000
3. Richard I. Levin and D.S. Rubin, “Statistics for Management”, New Delhi: Prentice Hall of India, 2000
4. Gupta SP (Dr), Gupta PK (Dr), “Business Mathematics and Business Statistics”, New Delhi, Sultan Chand and
Sons, 2022

29
 COST ACCOUNTING
BCM 2510
Course Type: - Compulsory
Course Credits – 3 Theory

Cost Accounting is the internal practice of tracking, classifying, and analysing all costs incurred in producing goods
or delivering services. By distinguishing between direct and indirect, fixed and variable expenses, it helps businesses
manage budgets, set prices, control spending, and boost efficiency—guiding smarter decision-making within
organizations. This course aims to introduce basic concepts of cost accounting and elements of cost—material, labour,
and overheads. It helps in preparing cost sheets and understanding different costing methods. Learners will be able to
apply process, operating and contract costing. The objective is cost control and informed decision-making.

Course Outcomes-After completing this course, students will be able to:

CO1-Understand the fundamental concepts and objectives of cost accounting.
CO2-Classify and analyse different types of costs for effective cost control and decision-making.
CO3-Prepare cost sheets and apply costing methods like job, batch, and process costing.
CO4-Apply marginal and standard costing techniques for planning and performance evaluation.
CO5-Use cost accounting data to support budgeting, pricing, and financial strategies.

Course Contents:
Unit Name Contents Hr Content and Online Assignment/
No s Pedagogy Resources Discussion
1 Introducti Definition, scope, objectives, and importance 4 Lecture and https://ww Compare cost
on to Cost of cost accounting; Comparison with financial real-life case w.icai.org/ and financial
Accountin accounting; Classification of costs; studies. [Ref: post/sm- accounts of a
g Installation of cost systems in business. Chapter 1, inter-p4- manufacturing
LO: Understand the purpose and scope of M.C. Shukla may2025 firm.
cost accounting in organizational decision- et al.]
making.
2 Material Types of materials; Inventory control 5 Numerical https://ww Prepare stock
Costing techniques—EOQ, ABC analysis, VED exercises, w.icai.org/ ledger using
and analysis; Methods of pricing material graphical post/sm- different
Control issues—FIFO, LIFO, Weighted and Simple EOQ inter-p4- methods.
Average; Inventory ratios. methods. may2025
LO: Apply various methods for pricing [Ref: Chapter
material issues such as FIFO, LIFO, and 3, M.L.
Weighted Average. Implement inventory Singhai]
control techniques like EOQ and ABC
analysis to minimize wastage and costs.
3 Labour Labour: Classification, wage payment 5 Practice https://ww Labour
and systems, incentive schemes, labour cost sheets and w.icai.org/ incentive
Overhead control. Overheads: Classification, allocation, software- post/sm- comparison
Costing apportionment, and absorption; Repeated based inter-p4- and OH
distribution and simultaneous equation allocation. may2025 allocation
methods. [Ref: Chapter mock project.
LO: Calculate labour costs using different 5, Ravi M.
wage systems and incentive plans. Kishore]
4 Unit and Cost Sheet, Production Statement, 4 Hands-on https://ww Prepare a cost
Operating Quotation/Tender preparation; Introduction sheet w.icai.org/ sheet for a
Costing to operating costing for transport, hospitals, preparation. post/sm- local
etc. [Ref: Chapter inter-p4- manufacturing
LO: Determine the cost per unit for 6, M.C. may2025 firm.
products or services in manufacturing and Shukla et al.]
30
 service sectors. Prepare cost sheets for
industries like transport, hospitals, or
hotels using operating costing methods.
5 Contract Contract costing—Cost recognition, profit 4 Contract https://ww Process
and calculation on incomplete contracts. examples w.icai.org/ costing report
Process Process costing—Process losses, inter- from the real post/sm- for food
Costing process profit, accounting for joint and by- estate inter-p4- industry.
products. industry. may2025
LO: Analyze costs at each stage of a [Ref: Chapter
process and handle joint and by-product 8, Devi
costing. Ahilya
Prakashan]
6 Marginal Marginal costing; CVP analysis; Break-even 4 Graphs and https://ww Solve a case
Costing analysis; P/V ratio, margin of safety; simulation w.icai.org/ using marginal
and Applications in decision making (Make or models. [Ref: post/sm- costing for
Decision Buy, Sales Mix, Pricing decisions). Chapter 9, inter-p4- product
Making LO: Use marginal costing techniques for Sanjay may2025 decision.
break-even analysis and contribution Mehta]
margin calculations.
7 Cost Traditional Indian costing practices in crafts, 4 Integration of https://ww Prepare a
Accountin Ayurveda, and textiles; Reconciliation of cost IKS with w.icai.org/ reconciliation
g in Indian and financial accounts; Reasons for modern cost post/sm- statement and
Knowledge difference; Memorandum Reconciliation systems. inter-p4- study
System Statement. [Ref: Chapter may2025 traditional
(IKS) and LO: Recognize traditional Indian 10, Cost costing in
Reconciliat economic practices relevant to cost Accounting khadi industry.
ion efficiency and ethical resource use. by Singhai et
al.]

Text Book:
1. M.L.Singhai, Cost Accounting, Universal Publication, Agra
Reference Book:
(1) Arora, M.N. Cost Accounting -Theory, Problems &Solutions, Himalaya Publishing House
(2) Jawaharlal - Cost Accounting, McGraw Hill Education
(3) Jain and Narang — Advanced Cost Accounting, Kalyani Publishers
(4) Oswal Maheshwari - Cost Accounting , Ramesh Book depot
(5) S.N. Maheshwari - Cost Accounting, Shree mahavir book depot (publishers)
(6) M. L.Agarwal Dr.Gupta- Cost Accounting, Sahitya Bhavan Publications

31
 DATABASE MANAGEMENT SYSTEM
BCM-2610
Course Type: - GEC
Course Credits – 4 Theory

A DBMS is software that enables organized storage, retrieval, and manipulation of data within a database. Acting like
a smart librarian, it lets multiple users securely access and update data while ensuring accuracy, consistency, and
protection—often using SQL. DBMSs also handle backups, recovery, and control user permissions, making them
essential for efficient business record-keeping and reporting. The objective of the course is to present an introduction
to database management systems with an emphasis on how to organize, maintain and retrieve efficiently and
effectively - information from a DBMS.

Course Outcomes: After completing this course, students will be able to:
CO1: Recall fundamental DBMS concepts, terminology and SQL syntax for data definition and manipulation.
CO2: Explain the roles of data models, schemas, and DBMS architecture in storing and managing business
information Design databases and apply normalization constraints.
CO3: Construct queries in SQL or Relational Algebra to perform CRUD (Create, Retrieve, Update and Delete)
operations on database.
CO4: Differentiate between backup, recovery, and security mechanisms, assessing their impact on data integrity
and consistency.
CO5: Evaluate database design choices and user permission strategies to optimize efficiency, reliability, and data
protection.

Course Contents:
Uni Name Content H Content & Online Assignmen
t o Pedagogy Reference t/Discussio
No. u (Textbook Link n Topics
rs Chapters)
DBMS Concepts and architecture, Database Database
1. Introduct approach v/s Traditional tile 4 Fundamentals of Manageme System
ion to Accessing approach, Advantages of database Database nt System - Structure of
DBMS systems, Schemas and instances, Three Levels Systems, Course organizatio
Architecture, Data Independence, Data n,
Dictionary, Database Users, and Data Elmasri Navathe
Administrators. Pearson
LO: Understand the DBMS and its different Education.
components

Database
2. Data Entities and attributes, Entity types, Value, Sets, 6 An Introduction to Manageme E-R
Analysis Keys attributes, Relationships, Defining the E-R Database systems, nt System - diagram
& diagram of database , data definition and C.J. Date, Course practice
Modeling Manipulation languages. A.Kannan ...
LO: To equip individuals with the ability to
design and understand database structures.

32
3. RDBMS Concept, Components, Data Integrity, Keys, 4 Database mgt Database Algebra
Relational data Manipulations. systems. Manageme and Tuple
Alexis Leon nt System - calculus
LO :The ability to design and implement & Mathews Couse solved by
databases by reducing data redundancy and Leon: example.
improving data integrity and Understand the
fundamentals of relational database system

4 Relationa Relational algebra: introduction, Selection and 6 Database mgt Database Practical
l Algebra projection, set operations, renaming, Joins, systems. Manageme questions
calculus Division, syntax, semantics. Operators, grouping Alexis Leon nt System -
and ungrouping, relational comparison. Calculus: & Mathews Course
Tuple relational calculus, Domain. Leon:
LO: understand relational algebra concepts,
and translate queries into relational algebra
expressions.

. Normaliz Definition, Decomposition, Basic Concepts like 8 Data base Database Normalize
ation FD, And Objectives of Normalization. Normal management Manageme table by
Forms- First, Second, Third Normal Form, system nt System - different
BCNF, Concept of Multi Course form of
Valued Dependencies & Higher Normal Forms. . Ullman J.D. normalizati
Data models: relational model, hierarchical on
Model, network model.
LO :The ability to design and implement
databases by reducing data redundancy and practice of
improving data integrity and Understand the different
fundamentals of relational database system DATA
Model
6. Structure Introduction to SQL, DDL, DML, and DCL 8 . Ivan Bayross Database SQL
d Query statements,Creating Tables, Adding Constraints, :SQL,P Manageme practice
Languag Altering Tables, Update, Insert, Delete & various nt System - question.
e Form of SELECT- Simple, Using Special SQL Quick start Course
Operators for Data Access. Nested Queries Guide: The
&Exposure to Joins, Aggregate Functions. Simplified
LO: Understand what SQL is and why you Beginner’s Guide
would use it. to SQL

7 File File organization, various kinds of indexes, Intro 4 Fundamentals of Database various
organizat to B Tree, Construction of B Tree ,Order of B Database Manageme kinds of
ion Tree Intro to B+ Tree ,,Construction of B+ Tree Systems, nt System - indexes,
LO: Understanding different file organization By R. Elmasri and Course
methods. S. Navathe, 6th
Ed. Pearson
Education

Reference Books:
1. Ullman J.D.: Data base management systems
2. Fundamentals of Database Systems, By R. Elmasri and S. Navathe, 6th Ed. Pearson Education, 2010.
3. Date C.J.: Data base management systemsvol.
4. Alexis Leon & Mathews Leon: Data base management systems
5. MySQL : The Complete Reference, 1st Edition, McGraw Hill Education,

33
 3rd Semester
Category Code Course Credits

SEC BCM - 3110 Business Communication

& Report Writing/
BCM - 3111 Web Designing 4

Major BCM - 3210 Corporate Accounting 3

Major BCM - 3310 Advanced

Financial 3
Accounting
Minor BCM - 3410 Business Legislation 3

Minor BCM - 3510 Organizational Behavior 3

GEC BCM - 3610 Financial Market

Operation/
BCM - 3611 International 4
Business
Total 20

34
 BUSINESS COMMUNICATION & REPORT WRITING
BCM-3110

Course Type: - SEC

Course Credits – 4 Theory

Business Communication & Report Writing teaches students how to convey information effectively in a professional
setting. It covers various written formats, including emails, memos, and business letters, emphasizing clarity,
conciseness, and professionalism. The course also focuses on the principles of report writing, guiding students on
how to structure and present information systematically to facilitate decision-making and problem-solving in business
contexts. By enhancing both written and oral communication skills, students are prepared to meet the dynamic
communication needs of modern business environments.

Course Outcomes – After completion of this course the learner will be able to-
CO1: Demonstrate a clear understanding of business communication principles.
CO2: Apply effective verbal and non-verbal communication techniques in the workplace.
CO3: Draft various business letters and emails for internal and external communication.
CO4: Prepare formal business reports using a structured approach.
CO5: Use digital and visual tools to enhance communication and presentations.

Course Contents:
Uni H Content and Online Assignment/
t Name Contents r Pedagogy resources Discussion
No s.
1 Introduction Meaning, Importance, and Features of Business 6 Chapter 1 of https://swa Explain the
to Business Communication .Process and Types of Text Book yam.gov.in role of
Communica Communication (Formal, Informal, Internal, effective
tion External)Barriers to Effective Communication communicati
and Overcoming Them Ethical and Cross- BCOLA-138 on in
Cultural Communication Business building
LO: - Making students understand Basic of Communicati strong
business communication. on - Course workplace
relationships
2 Verbal and Verbal: Oral and Written Communication. Non- 4 Chapter 3 of https://swa Give one
Non-Verbal Verbal: Kinesics, Proxemics, Paralanguage. Text Book yam.gov.in example
Communica Listening Skills: Importance and Techniques. where body
tion Communication Etiquette in a Professional
Setting language
LO: Making students familiar with verbal changed the
and nonverbal communication. meaning of
spoken
words.
3 Written Characteristics of Effective Writing Types of 6 Chapter 5 of https://swa Write a 3–4
Communica Business Letters: Inquiry, Complaint, Text Book yam.gov.in line email
tion and Adjustment, Sales, and Order Letters Email replying to a
Business Writing: Format, Tone, and Etiquette Memos, customer
Correspond Circulars, and Notices complaint.
ence LO: Making students familiar with writing
skills.

35
 4 Report Types of Reports: Informational, Analytical, 6 Chapter 7 of https://swa List three key
Writing Investigative .Structure of Business Reports Text Book yam.gov.in parts of a
(Title Page, TOC, Executive Summary, Body, business
Recommendations, Appendix)Research and Data report..
Collection for Reports .Common Mistakes in
Report Writing and Editing Techniques
LO: Making students familiar with report
writing.

5. Presentation Designing Effective Presentations (PPTs, Info 6 Chapter 9 of https://swa Name two
and Public graphics) Use of Visual Aids and Technology. text book yam.gov.in tips for
Speaking Public Speaking: Confidence, Voice Modulation, confident
Skills Audience Engagement. Overcoming Stage Fear public
and Handling Q&A speaking.
LO: Making students familiar with preparing
PPTs and teaching them public speaking
skills.
6. Communica Business Communication through Social Media, 6 Chapter 10 https://swa Mention one
tion in the Blogs, Podcasts. Virtual Communication: of text book yam.gov.in benefit and
Digital Era Emails, Video Conferencing, Online Meetings one
Use of AI Tools (e.g., Grammar, Catgut) in drawback of
Writing. Cyber Etiquette and Data Privacy digital
LO: - Making students familiar with new tools communicati
of communication. on.

7 Business Group Discussions and Interviews. Resume and 6 Chapter 8 of https://swa Describe a
Communica Cover Letter Writing .Case Studies on Business Text Book yam.gov.in workplace
tion in Communication Failures and Success. situation
Practice LO: Making students familiar with writing
CV resume and conducting case studies. improved
by good
communicat
ion (in 2–3
lines)

Text Book:
1. Meenakshi Raman & Prakash Singh – Business Communication
Reference Books:-
1. Lesikar, Pettit & Flatley – Basic Business Communication
2. Rajendra Pal & J. S. Korlahalli – Essentials of Business Communication
3. M. Ashraf Rizvi – Effective Technical Communication

36
 WEB DESIGNING
BCM-3111
Course Type: - :- SEC
Course Credits – 4 Theory

Web Designing involves creating and maintaining websites, focusing on aspects like layout, color schemes,
typography, and user interface. It encompasses skills such as HTML, CSS, and basic JavaScript to build visually
appealing and functional websites. This course is based on providing knowledge of Web Designing. By this students
enable to understand and design web design thru HTML, Java and this subject gives student understanding how to
engage customers on website. This subject gives them practical knowledge of Digital World.

Course Outcomes – After completion of this course the learner will be able to-
CO1- Gain knowledge of layout, colour theory, typography, and user experience (UX) best practices.
CO2- Develop websites that function well on desktops, tablets, and mobile devices.
CO3- Learn to use tools like Adobe XD, Figma, VS Code, and browser developer tools effectively.
CO4- Integrate JavaScript and other scripting languages to add interactivity and dynamic behaviour to websites.
CO5- Understand how to publish websites on the internet and perform basic maintenance and updates.

Course Content –
Uni Name Contents Hr Content Online Assignment/
t s. and Resources Discussion
No Pedago
gy
1 HTM Introduction to HTML, HTML Tags Creating Forms 6 Text Web- Creating HTML
L Creating tables Managing home page Book designing and Table, delete,
LO: Get familiar with the meaning of HTML, multimedia insert row and
Practical knowledge of creating table and feed into Technology - column
website data. Course
2 CSS Introduction to CSS, Three ways to use CSS, CSS 5 Text Web- CSS,Website,
Properties Designing website working with Templates. Book designing and Designing of
LO: - Student learn CSS and working with templates multimedia website with
Technology - HTML, templates
Course f website
3 Java Introduction to JavaScript, three ways to use JavaScript 6 Text Web- Using of java
Script Working with events Client-side Validation Book designing and script in web
LO: - Students get familiar with Java Script, multimedia designing.
Validation of website Technology -
Course
4 JQuer Introduction to JQuery, Validation using JQuery ,JQuery 5 Text Web- Forms of Java
y Forms and JQuery Examples Book designing and Query, examples
LO: -By these students know about JQuery. multimedia and validation
Technology -
Course
5 Under Request & Response Parameter Controller Action 6 Text Web- Web designing
standi Request Life Cycle callbacks Controller method Book designing and Controller and
ng Redirection Working with component multimedia call backs.
Contr LO: - Students get knowledge of Controller method, Technology -
oller parameter and actions Course
6 Under Model for Database Table Retrieving Data Using 6 Text Web- SEO, Bounce rate,
standi Model Method for all Basic CURD (Create, Read, Book designing and Engagement of
ng Update, Delete) Create own Model method Making multimedia customer,
Model custom SQL Queries Data Validation Technology - Attraction of
Course Website, Key
37
 Creati LO: - By this student get knowledge about Database words of website,
ng table, create, update, read, delete. Model of Data
base Table CURD
7 Under Working with Simple association one to-one one-to- 8 Text Web- Working of
standi many many-to-many Book designing and website, creating
ng View: - Working with layout Create custom Layout multimedia custom layout,
ORM Working with Helper class Creating and using user Technology - one to many and
(Obje define Helper Working with element. Course many to many.
ct LO: - Students get knowledge on ORM.
Relati
onal
Mappi
ng)

Books and Reading –

1. Responsive Web Design with HTML5 and CSS3, Second Edition, Ben Frain.
2. Responsive Web Design with HTML5 and CSS3, Essentials by Alex Libby, Gaurv Gupta, Asojtalesra
3. Beginning HTML, XHTML, CCS and JavaScript 1st Edition by Jon Duckett.

38
 CORPORATE ACCOUNTING
BCM-3210
Course Type: - Major
Course Credits – 3 Theory

The objective of this course is to expose students to maintain company accounts as per company law and accounting
standards and handling accounting adjustments related to companies. The course aims to help learners to acquire
conceptual knowledge of corporate accounting systems and to learn the techniques of preparing the financial
statements of companies.

Course Outcomes – After completion of this course the learner will be able to-
CO1- understand the blend of Indian Knowledge system with modern corporate accounting.
CO2- explain the process of issue of shares and debentures.
CO3- prepare and present financial statements as per professional standards.
CO4- interpret the valuation of goodwill and shares.
CO5- describe the accounting for liquidation of a company

Course Contents:
Uni Name Contents H Content Online Assignment/
t r and Resourc Discussion
No s. Pedagog es
y
1 Accounting for Company meaning, definition & characteristics, 6 Chapter https://w Numerical on
Share Capital Share & Share capital, Types of Share capital and 1 of ww.icai. accounting of
and Issue of shares, Accounting Procedure for issue of shares for Text org/post issue and
Shares cash and other than cash, issue to the promoters, Issue Book /study- forfeiture of
of shares on discount, at par and on premium, material shares
Concept of under – subscription & Over- -nset
subscription, Pro-rata issue of shares, Concept of
Calls in Arrears & calls in advances. Share
Forfeiture, Reissue of shares, total re-issue & partial
re-issue of shares, Reissue on premium or discount
LO: Learner will be able to record accounting
entries for the issue, forfeiture and reissue of the
shares
2 Redemption of Types of debentures, Issue of debentures, Meaning 6 Chapter https://w Numerical on
Debentures and importance of redemption of debentures, 3 of ww.icai. redemption of
Methods of redemption of debentures, at par, at Text org/post debentures
premium, conversion of debentures into shares, Book /study-
Meaning and purpose of Sinking fund method, material
accounting treatment and journal entries, purpose, -nset
creation and legal requirement of debenture
redemption reserve
LO: Learner will be able to record accounting
entries for redemption of debentures
3 Preparation Introduction to Indian Accounting Standards (Ind 4 Chapter https://w Collect annual
and AS), Objectives and need of Ind AS, Overview of key 4 of ww.icai. report of a
presentation of Ind AS, Introduction and Divisions of Schedule III of Text org/post Company and
Financial the Companies Act, 2013, Difference between Ind Book /study- List out its
Statements AS and Schedule III, Preparation and presentation of material assets and
Financial Statements as per Schedule III, Practical -nset Liabilities
problems on presentation of financial statement.

39
 LO: Learner will understand how Ind AS guide
recognition & measurement and also will grasp
Schedule III structures for financial reporting.
4 Valuation of Meaning and definition of Goodwill, Importance in 4 Chapter https://w Assignment on
Goodwill business and accounting, Types of Goodwill, Factors 5 of ww.icai. valuation of
affecting Goodwill, Need and Objectives of Text org/post goodwill by
Goodwill, Methods of Valuation of Goodwill, Book /study- different
Average profit method (Simple and weighted), Super material methods
profit method, Capitalization of average profit -nset
method, Capitalization of super profit method,
Annuity method, Calculation under various methods.
LO: Identify the factors affecting goodwill and
will develop skill to analyze and select suitable
methods for given cases.
5 Valuation of Meaning and need for valuation of shares, situations 4 Chapter https://w Numerical
Shares requiring valuation of shares, factors affecting 6 of ww.icai. calculations
valuation of shares, Methods of valuation of shares, Text org/post
Net asset valuation method, Yield method, Fair value Book /study-
method, calculation under various methods, material
adjustment for goodwill, revaluation of assets and -nset
liabilities.
LO: Students will understand the real-world
application of share valuation methods and
develop analytical skills.
6 Liquidation of Meaning and concept of liquidation/winding up, 4 Chapter https://w Assignment of
a Company Reasons of liquidation, Types of liquidation, 9 of ww.icai. preparation of
important terms, Compulsory, Voluntary by Text org/post Liquidator’s
members/creditors, voluntary under the supervision Book /study- Final
of court, Legal provisions, Appointment and role of material Statement of
liquidator, power and duties of liquidator, Order of -nset Account.
payment/settlement of claims, preparation of
Liquidator’s final statement of Account, journal
entries and ledger accounts, meaning and format of
Statement of Affairs and Deficiency Account,
purpose of deficiency account
LO: understanding of this will enhance the ability
to interpret data for real life insolvency decision
and will learn the legal priorities of settling during
winding up.
7 Bridging The Corporate Accounting with Indian Knowledge 2 https://e Compare
Tradition and system in regards to Corporate Social - Ancient Indian
Modernity: Responsibilities, Financial statements, liability rules, book.ics corporate
Indian Capital structure, formation of company, Business i.edu/? practices with
Knowledge ethics, Audit. modern
System and CO: Learner will be able to link ancient corporate
Corporate knowledge with modern knowledge of Corporate practices and
Accounting Accounting. submit the
assignment
Text Book:
1. Corporate Accounting by S.M. Shukla , Sahitya Bhawan Publication
Reference Books:-
2. An Introduction to Accountancy by Maheshwari and Maheshwari (Vikas Publication)
3. Advanced Accounts volume II by Shukla Grewal and Gupta (S. Chand Publication)
4. Advanced Accounting by P.V. Ratnam
40
 ADVANCED FINANCIAL ACCOUNTING
BCM-3310
Course Type: - - Major
Course Credits – 3 Theory

This course aims to develop students' understanding of special accounting areas such as joint ventures, royalties,
insolvency, departmental and branch accounts, and partnership dissolution and amalgamation, enabling accurate
financial reporting and analysis. It prepares learners to handle real-world accounting scenarios in diverse business
structures
.
Course Outcomes – After completion of this course the learner will be able to-
CO1- Understand and apply accounting principles related to joint ventures and prepare relevant accounts.
CO2 -Gain knowledge of royalty agreements and insolvency procedures with proper accounting treatment.
CO3 - Learn to prepare departmental and branch accounts to analyse unit-wise performance.
CO4- Develop skills to record and settle accounts during dissolution of a partnership firm.
CO5- Understand the accounting process for amalgamation and conversion of partnership into company form.

Course Contents:
U Name Contents H Conte Online Assignment/
ni r nt and Resources Discussion
t s Pedag
N . ogy
o
1 Accounti Joint Venture is a temporary business agreement between 4 Chapte AS27_16012018 “ABC & Co. and
ng for two or more parties to carry out a specific task and share r 17 of .pdf XYZ Ltd. – A
joint profits or losses. It differs from a partnership in duration Text Joint Venture
venture and purpose. Accounting methods include maintaining Book for Road
separate books or recording only individual transactions. Construction”
Important accounts involved are Joint Venture Account, (A case where two
Co-venture’s Account, and sometimes a Joint Bank firms collaborate
Account. Profit or loss is calculated and distributed after to construct a
completing the venture, with proper journal entries for highway and
expenses, sales, and unsold stock. share profits
LO: They will be able to record and prepare accounts equally.)
related to joint ventures, including profit sharing and
settlement.
2 Accounti Royalty is a payment made by one party (lessee) to 5 Chapte https://ibbi.gov.i Numerical,
ng for another (lessor) for using rights like patents, land, or r 15, of n//en royalty and
royalty mining. Key topics include minimum rent, short Text insolvency
and workings, recoupment, and journal entries in the books of Book
insolvenc lessee and lessor. Insolvency accounting deals with ICAI - The
y of situations where a person or firm cannot pay its debts. Institute of
individua Important concepts include statement of affairs, Chartered
l deficiency account, and treatment of assets and liabilities Accountants of
India
during insolvency proceedings.
LO: Students will be able to understand and apply the
basic accounting treatment for royalty agreements
and insolvency cases, including short workings,
deficiency accounts, and settlement procedures.
3 Accounti Non-profit organizations prepare accounts to show how 6 Chapte http://www.ifr4 Preparation and
ng of they use funds for charitable or social purposes. They r 16 of npo.org/wp- Analysis of
non- maintain Receipts and Payments Account, Income and content/uploads/ Income &

41
 profit Expenditure Account, and a Balance Sheet. Their income Text 2023/02/India- Expenditure
making mainly comes from donations, subscriptions, and grants. Book Technical- Account of
organisatThe focus is on proper fund utilization rather than profit- Guidance-on- Akshaya Patra
ions making. Accounting-for- Foundation.
LO: Students will be able to understand and prepare NPO-2009.pdf?
basic financial statements of non-profit organizations,
including Receipts & Payments Account and Income
& Expenditure Account.
4 Departm Departmental accounting deals with recording and 5 Chapte https://kamaraj Numerical OF
ent and analysing the performance of different departments r 13,14 womenscollege. Department and
Branch within the same business. Branch accounting involves of Text ac.in/wp- Branch
Accounti maintaining separate records for different business Book content/uploads/ Accounting
ng. locations to know each branch’s profit or loss. Study-Material-
LO: Students will learn to systematically record and for-Advanced-
analyse financial data of different departments and Financial-
branches within a business Accounting-II-
Year-2.pdf?
5 Partners Dissolution of partnership firm: Meaning & Types, 4 Chapte hhttps://kamaraj Numerical and
hip Modes of Dissolution, Rights & Obligations of partners, r 20, of womenscollege. Assignment
Accounts Accounting entries & Accounts prepared by a firm in Text ac.in/wp- Topic: “Study of
Dissoluti dissolution, Dissolution in case of death of a partner. Book content/uploads/ Asset Realization
on of LO: Students will learn the meaning, types, and modes Study-Material- and Liability
Firm I of dissolution of a partnership firm, along with the for-Advanced- Settlement in
rights and obligations of partners during dissolution. Financial- Dissolution of a
They will also understand the accounting entries, Accounting-II- Partnership
accounts prepared, and procedures followed in case of Year-2.pdf? Firm.”
a partner's death.
6 Partners Dissolution of a partnership firm with insolvency of 4 Chapte hhttps://kamaraj Numerical
hip partner, Rule of Garner V/S Murray, Applicability of this r ,21 of womenscollege.
Accounts rule in Indian Context Insolvency of one or more partners, Text ac.in/wp-
Dissoluti Insolvency of all partners, piece meal distribution- Book content/uploads/
on of Proportionate capital method Maximum loss Method. Study-Material-
Firm II LO: Students will learn the treatment of partner for-Advanced-
insolvency during dissolution and the applicability of Financial-
Garner v/s Murray rule in India. They will also Accounting-II-
understand piecemeal distribution methods like Year-2.pdf?
Proportionate Capital and Maximum Loss Method.
7 Amalgam Amalgamation of partnership firms- Calculation of 4 Chapte hhttps://kamaraj Assignment on
ation and Goodwill, Accounting Record in the books of old r 23 of womenscollege. Analysis of
conversio firm, accounting record in the books of new firm, Text ac.in/wp- Reconstruction
n of revaluation of assets & liabilities, Preparation of Book content/uploads/ Process during
partners various accounts. Advance Study-Material- Amalgamation
hip firms Concepts in Partnership. for-Advanced- and Conversion of
LO: Students will learn the accounting Financial- a Partnership
procedures for amalgamation and conversion of Accounting-II- Firm into a
partnership firms into companies, including Year-2.pdf?in Company.”
revaluation and distribution of assets.

1. Text Book:
1 Financial Accounts by S.M. Shukla, Sahitya Bhawan Publication
2. Reference Book:
1 An Introduction to Accountancy by Maheshwari and Maheshwari (Vikas Publication)
2 Advanced Accounts volume I by Shukla Grewal and Gupta (S. Chand Publication)
Journals: 1. “THE MANAGEMENT ACCOUNTANT” (ICMA, LONDON)
42
 BUSINESS LEGISLATION
BCM-3410
Course Type:- Minor
Course Credits – 3 Theory

Business Legislation, also known as Business Law or Commercial Law, encompasses the legal rules and regulations
that govern business and commercial transactions. It includes laws related to contracts, partnerships, company
formation, intellectual property, and consumer protection. Understanding these laws is essential for ensuring lawful
business operations and protecting the rights of all parties involved. This course is based on providing knowledge of
important business and economic laws applicable to Indian business houses. This course enables students to
understand the Indian law which helps students in decision making in the legal framework.

Course Outcomes – After completion of this course the learner will be able to-
CO1-Understand the fundamental principles of business and corporate laws.
CO2-Interpret key provisions of contracts, companies, and partnership laws.
CO3-Apply legal knowledge to resolve common business disputes.
CO4-Analyze the legal framework for consumer protection and intellectual property.
CO5-Ensure business decisions comply with relevant statutory and regulatory requirements.

Course Content –
U H Content Online Assignment/
n Name Contents r and Resources Discussion
i s Pedagog
t . y
1 The General principles of contract, Act, 1872 classification of 6 N.D https://www.india Assignment and
Indian contract and key terms Essential elements of a valid contract viz Kapoo code.nic.in/bitstre Case study
Contra .offer & acceptance competence of contracting parties, free r-Part I am/123456789/21 Balfour v/s Balfour
ct consent, consideration, legality of object and consideration, void 87/2/A187209.pdf Laxman Shukla v/s
Act,18 agreements. Performance of contracts, discharge of contract, https://www.caclu Gauri dutta and etc.
72 and breach of contract remedies for breach of contract. Specific bindia.com/article
contracts viz, contingent contracts, quasi-contracts, contracts of s/contract-act-
indemnity and guarantee, contract of bailment and pledge. 1872-some-
Lo: - Students get knowledge of Indian Contract Act, 1872 important-case-
(agreement, proposal, contract, void, valid, null. studies-cpt-ipc--
Contingencies, Quasi, breach of Contract).. 26822.asp
2 Law of Agent and principal- classic frication of Agents .Modes of 4 N.D https://www.law.c Assignment on
Agency creation agency- Estoppel, Holding out, operation of law, Kapoo ornell.edu/wex/ag creation of agency ,
Necessity Rights and Duties, Termination of Agency, r Part ency? types of agency and
Irrevocable Agency. II-3 case study on right
Lo: - Students get knowledge of law of Agency (agreement, Law & Justice| and duties of agency
proposal, contract, and void, valid, null. Contingencies, National Portal of
classification of Agency, irrevocable agency, termination of India
agency, rights and duties, holding out, breach of Agency
contract)
3 The Introduction - Definition and essentials of Act, 1930 a contract 4 N.D https://indiankano Assignment on
Sale of of sale Goods and its classification. Meaning of price, Kapoo on.org/doc/65110 warranties
Goods Conditions and Warranties Performance of a contract of sale of r Part 5/ guarantees breach of
Act, goods unpaid seller and his rights Remedies for breach of II-4 contract sales rights
1930 contract. India Code: Sale of Case study
Lo: - Students get familiar with the Sales of Goods Act,1930 Goods Act, 1930 Sujanmal v/s
(agreement, sales, only assume as sales, warranty, guaranty, Radhey Shyam
unpaid price, rights of seller, duties of seller, after sales Agrawal
service, breach of Contract
43
4 The Definition, Characteristics of a Negotiable Instrument, Bills 6 Text THE NEGOTIABLE Mr. Gulab Singh vs .
Negoti exchange, its essentials, Inland &Foreign Instrument, for the Book INSTRUMENTS Mr. Gopal Singh
able Negotiable Instrument Act. N.D ACT, 1881 Negi on 8 February,
Instru Lo: - By this student get knowledge of negotiable Kapoo 2021
ment instruments, foreign instruments, bearer instruments and r Part
Act,18 non-bearer instruments III-7
81
5 The Meaning of partnership, essential features of partnership, and 4 Text https://registration Various case study
Partne types of partners. Formation of Partnership-Partnership deed, Book .ap.gov.in/igrs/pdf like :
rship registration of partnership firms, position of a minor partner, N.D s/PartnershipAct.p V. Subramanian Vs.
Act duration partnership firm, rights of outgoing partner. Rights and Kapoo df Rajesh
1932 Liabilities of Partners- Relations of partner with each other, r Part I Raghuvandra Rao
rights of partner, duties of partners, relation of partner with third A1932-9.pdf
parties.
Lo: - Student get knowledge of partners, types of partners,
partnership with agreement and without agreement, capital
ratio, profit ratio, death of the partner, admission of
partners, minor partner, liabilities and rights of partner
6 The Meaning, definition of the Consumer various important terms, 4 Text https://www.india Case study
Consu Rights of consumers Protection Act, 2019 Consumer Protection Book code.nic.in/handle 1Manjeet Singh Vs.
mer council, Consumer Dispute Redressed Commission, Central N.D /123456789/1525 National Insurance
Protect consumer protection authority- Empowered to – Conduct Kapoo 6 Company Ltd. &
ion investigations into violations of consumer right sand institute r Part https://lawbhoomi Anr
Act, Complaints / Prosecution Order recall of unsafe goods and V-1 .com/top- 2National Insurance
2019 services Order discontinuance of unfair trade practices and consumer-cases- Company Ltd. Vs.
misleading advertisements Impose penalties on in- Hindustan Safety
Manufacturers/Endorsers/Publishers of Misleading india/#1_Manjeet Glass Works Ltd. &
Advertisements. Mediation- An Alternate Dispute Resolution _Singh_Vs_Natio Anr
(ADR) mechanism. Product liability- A manufacturer or product nal_Insurance_Co 3Karnataka Power
service provider or product seller to be responsible to mpany_Ltd_Anr Transmission
compensate for injury or damage caused by defective product or Corporation
deficiency in-services .Offences & Penalties. (KPTC) Vs. Ashok
Lo: - Students germ familiar with customer rights and India Code: Iron Works Private
duties, and solution of problem if arise, damage of product, Consumer Limited
offences and penalties. Protection Act,
2019
7 The General Principles- Meaning &definition of Management Act, 4 Text https://www.thc.ni Case study:
Foreig various important provisions Regulation & Management of Book c.in/Central%20G https://www.caclubi
n Foreign Exchange- Current account transaction, capital account N.D overnmental%20 ndia.com/articles/ca
Excha transaction Kapoo Acts/Foreign%20 se-study-10-
nge Provisions related to authorized person, Reserve. Bank’s power r Part Exchange%20Reg foreign-exchange-
Regula to issue directions to authorized person Contravention, penalties V-2 ulation%20Act,% management-act-
tion Adjudication &appeal. 201973.pdf 1999-47557.asp
Act, Lo: - Student get knowledge of foreign exchange rules and
1999 regulations, capital and current account transaction, A1999_42.pdf
authorized person, bank powers, contravention, penalties
and appeal.
Books and Reading –
1. Mercantile Law by S.S. Gulshan
2. Elements of Mercantile Law by N.D. Kapoor
3. Business Legislation for Management by M.C. Kuchhal
4. Business Law by S.K. Agrawal
5. Legal Aspects of Business by Akhileshwar Pathak

44
 ORGANIZATIONAL BEHAVIOUR
BCM -3510
Course Type: - Minor
Course Credits – 3 Theory

Organizational Behaviour aims to understand and improve employee behaviour within organizations. It focuses on
enhancing productivity, job satisfaction, and teamwork. The goal is to create a positive work environment that
supports both individual and organizational growth.

Course Outcomes – After completion of this course the learner will be able to-
CO1: Understand and apply key OB concepts like perception, learning, motivation, and leadership.
CO2: Analyze group dynamics and team behavior for improved organizational performance.
CO3: Identify and manage organizational conflict constructively.
CO4: Appreciate and facilitate organizational development and planned change.
CO5: Demonstrate ethical understanding and interpersonal effectiveness in diverse work settings.

Course Contents
U Unit Name Topics Covered H Content & Online Assignment/
ni o Pedagogy Reference Link Discussion
t u Topics
N rs
o.
1 Introducti Definition and scope of .OB Importance of OB 4 Robbins https://cdm.gov. Discuss:
on to in organizations. Key elements: People, structure, (Ch 1, 2, in/wp- “Why
Organizati technology, environment. Multidisciplinary 3), Luthans content/uploads/ understandin
onal nature of OB .Contemporary challenges in OB (Ch 1, 2) 2024/05/OB_Pri g OB is
Behavior (globalization, workforce diversity) mer_HDMC20. critical for
LO: Understand the fundamental concepts of pdf managers?”
organizational behavior and how individual
and group behavior impacts organizational
effectiveness.

2 Individual Nature of individual behaviour. Personality: 4 Robbins https://cdm.gov. The impact

Behavior Definition, types, determinants. Perception and (Ch 1, 2, in/wp- of
and its impact on behaviour. Attitudes and job 3), Luthans content/uploads/ personality
Personalit satisfaction. Values and emotional intelligence. (Ch 1, 2) 2024/05/OB_Pri on individual
y LO: Understand the impact of individual mer_HDMC20. behavior at
behavior and personality traits on workplace pdf work
performance and interpersonal relationships.

3 Motivati Need Hierarchy Theory; Herzberg's 4 Robbins https://www.cgg Write a case

on Two Factor Theory; McGregor’s Theory X & Y; .gov.in/wp- analysis of a
Theories & Intrinsic vs Extrinsic motivation; Contemporary (Ch 6), content/uploads/ demotivated
Applicatio motivation practices. Luthans 2017/07/Motivat employee
ns LO: Understand individual behavior through (Ch 6) ion1.pdf
motivational theories
4 Leadershi Concept & nature of leadership; Leadership vs 4 Robbins https://www.cgg Self-
p Management; Styles: Autocratic, Democratic, (Ch 11), .gov.in/wp- assessment
Essentials Laissez-faire; Emotional intelligence in Luthans content/uploads/ on leadership
leadership (Ch 10) 2018/05/Hand- style
LO: Understand leadership theories book-for-

45
 leaders-in-govt-
3.pdf?
5 Group Group types, development stages, roles & norms; 6 Robbins https://www.cgg Design a
Dynamics Teams vs groups; Group decision making; Team- (Ch 9, 10), .gov.in/wp- team-
& Team building techniques Luthans content/uploads/ building
Developme LO: Understand group dynamics (Ch 8) 2018/05/Hand- activity for
nt book-for- an NGO
leaders-in-govt-
3.pdf?
6 Conflict Meaning, sources, types, conflict process; 5 Robbins https://nja.gov.i Write a
Manageme Functional vs Dysfunctional conflict; Conflict (Ch 14), n/Concluded_Pr resolution
nt resolution techniques; Negotiation Luthans ogrammes/2016 plan for an
LO: Understand conflict management in (Ch 11) -17/P- inter-
organization 1020_PPTs/1.C departmental
ONFLICT%20 conflict
MANAGEMEN
T.pdf
7 Organizati Definition and types of organizational culture. 5 Robbins https://www.slid Case Study:
onal Importance of culture in OB (Ch 15), eshare.net/slides Cultural
Culture Organizational change: Forces and types. Luthans how/organisatio Integration in
and Resistance to change and how to manage it. (Ch 13) nal-culture-and- the Disney–
Change Change management models (Lewin’s, change- Pixar Merger
Kotter’s). Role of leadership in change management/78
management. 972101
LO: Understand how organizational culture
influences change processes and the successful Organizational
implementation of change initiatives. behaviour -
Course
Text Books
 Stephen P. Robbins & Timothy A. Judge – Organizational Behavior, 18th Edition, Pearson Education (India),
2022.
 Fred Luthans – Organizational Behavior: An Evidence-Based Approach, 13th Edition, McGraw Hill Education,
2021.
Reference Books
 Madhukar Shukla – Understanding Organizations, Prentice Hall India, Latest Edition.
 K. A swathappa – Organizational Behavior, Himalaya Publishing House, 12th Revised Edition, 2021.
 Eric Berne – Games People Play: The Psychology of Human Relationships, Penguin Books.
 Uday Pareek & Sushama Khanna – Understanding Organizational Behavior, Oxford University Press.

46
 FINANCIAL MARKET OPERATIONS
BCM – 3610
Course Type: GEC
Course Credit: 4 Credits

Financial Market Operations covers the functioning of markets like money, capital, and derivatives, focusing on
instruments such as stocks, bonds, and futures. The course includes trading mechanisms, settlement processes, and
the roles of intermediaries and regulators. Understanding these operations is essential for making informed
investment decisions and comprehending the dynamics of financial markets.

Course Outcomes – After completion of this course the learner will be able to-
CO1–Understand the structure and function of primary, secondary markets & investor protection frameworks
CO2–Identify and analyse instruments and intermediaries in the financial markets.
CO3– Evaluate the roles of capital and money markets in financial planning and economic development.
CO4–Gain exposure to emerging digital and fetch-based operations in financial markets.
CO5– Apply knowledge of market instruments in investment decision-making.

Course Contents:
Uni Name Contents H Content and Online Assignment/
t rs Pedagogy Resource Discussion
No s
1 Introduct Meaning and importance of financial markets; 5 Lecture + https://w Discuss the
ion to Overview of Indian financial system; Functions Discussion using ww.sebi.g evolution of
Financial and classifications – capital market, money Chapter 1 of ov.in Indian financial
Markets market; Role in economic development. Indian Financial markets post-
LO: Understand the structure, functions, and System by Dr. 1991 reforms.
role of financial markets in economic Bharti Pathak.
development.
2 Primary Equity shares, preference shares, 6 Case analysis of Website Compare two
Market debentures/bonds; Public issue via prospectus, recent IPOs; of IPOs in terms of
Instrume offer for sale, private placement, Green Shoe Chapter 2 from Governm investor
nts & Option, FPO; Rights issue and IPO process. Financial ent response and
Mechanis LO: Gain knowledge of various instruments Services by Dr. eMarketp pricing.
ms and procedures involved in raising capital S. Gurusamy lace
through the primary. (GeM)|
National
Portal of
India
3 Intermed Role and functions of merchant bankers, 4 Presentation + Website Prepare a report
iaries in underwriters, brokers, registrars, depositories, case-based of on the role of
the and share transfer agents; Advertising agencies activity; Chapter Governm underwriters in
Capital and investor outreach. 3 from Financial ent IPO success.
Market LO: Identify the roles and functions of key Services by eMarketp
financial intermediaries like brokers, Gurusamy lace
underwriters, and merchant bankers. (GeM)|
National
Portal of
India
4 Indian Treasury bills, commercial bills, certificate of 5 Interactive https://m.r Analyze the
Money deposits, call and notice money, commercial lecture and RBI bi.org.in impact of repo
Market papers, repo and reverse repo operations; Money data analysis; rate changes on
market reforms. Chapter 4 of
47
 Instrume LO: Understand the features and functioning Indian Financial money market
nts of short-term financial instruments such as System by liquidity.
Treasury Bills and Commercial Paper. Pathak.

5 Investor Common investor grievances related to 6 Seminar + https://w Draft a sample

Protectio companies, brokers, and depositories; Redressed awareness ww.iepf.g complaint letter
n and mechanisms under SEBI; Investor Education and workshop ov.in for a grievance
Grievanc Protection Fund (IEPF) Rules, 2001. simulation; against a listed
e LO: Learn about regulatory frameworks and SEBI company.
Mechanis mechanisms to safeguard investors' interests notifications and
m and address grievances. circulars.

6 Stock Role and functions of BSE, NSE, MSEI; Trading 6 Demonstration :: SEBI Simulate trading
Exchange mechanisms; Screen-based trading, algorithmic of mock trading Investor | in a stock market
s and trading, T+1 settlements; Regulatory framework platforms; Home :: game using live
Digital for exchanges. Chapter 5 of data.
Trading LO: Analyse the functioning of stock Indian Financial
exchanges and the impact of digital platforms System by
on trading practices. Pathak.

7 Indian Traditional investment instruments: hands 8 Heritage talk https://iks Compare

Knowled sahukars, and indigenous banking networks; with textual india.org modern investor
ge Ethical finance in ancient India; Insights from analysis of protection
System Arthashastra on money lending and interest Arthashastra mechanisms
and regulation. (R.P. Kangle); with traditional
Historica LO: Appreciate ancient Indian financial panel discussion Indian methods.
l Finance wisdom and its relevance to ethical and on lessons from
Practices sustainable financial practices today. history.

Text Books:
1. Dr. Bharti Pathak – Indian Financial System, Pearson Education
2. Dr. S. Gurusamy – Financial Services, Vijay Nicole Publication
Reference Books:
3. V.A. Avadhani – Investment and Securities Market in India, Himalaya Publishing
4. Machiraju H.R. – Indian Financial System, Vikas Publishing
5. R.P. Kangle – The Arthashastra, Motilal Banarsidass Publishers

48
 INTERNATIONAL BUSINESS
BCM – 3611

Course Type: Core Course

Course Credit: 4 Credits

This course aims to equip students with a comprehensive understanding of the international business environment,
including trade theories, foreign direct investment, financial systems, regional integration, and emerging trends. It
emphasizes India’s role in international business and incorporates traditional Indian trade knowledge.

Course Outcomes: After completion of this course the learner will be able to-
CO1: Understand global business environments.
CO2: Analyse international market entry modes.
CO3: Apply trade theories and policies.
CO4: Develop cross-cultural communication skills.
CO5: Manage global operations effectively.

Course Contents:
Uni Name Contents H Content and Onlin Assignment/
t r Pedagogy e Discussion
No s Resou
rces
1 Introduction Meaning, nature and importance of 6 Interactive lecture Intern Compare the
to international business; Globalization and its and case ational market entry
International impact; Differences between domestic and examples; Chapter Trade - strategies of
Business international business; Modes of entry: 1, International Mcom any two Indian
Exporting, Licensing, Franchising, Joint Business by merce companies
Ventures, Wholly owned subsidiaries. Charles W.L. Hill going global
LO: Understand the scope and significance and Arun Jain.
of international business in the global
economy.
2 Theories and Theories: Absolute Advantage, Comparative 6 Conceptual lecture https:// Prepare a
Practices of Advantage, Heckscher -Ohlin Theory, and international wto.or report on
International Product Life Cycle, National Competitive trade data g India's recent
Trade Advantage; Tariffs and Non-Tariff Barriers; interpretation; balance of
Trade in services; Balance of Payments: Chapter 2, payments
structure and significance. International status.
LO: Gain insights into classical and Business
modern trade theories and their practical
applications. by Roger Bennett.

3 International Economic, Political, Legal, Technological, 6 Roleplay and Intern Conduct a

Business Cultural, and Demographic environment; discussion; ational PESTLE
Environment Hofstadter’s cultural dimensions; Global trade Chapter 4, Trade - analysis of any
regulations; Political risk analysis. International Mcom emerging
LO: Analyze the political, legal, cultural, Business by merce market.
and economic factors influencing global Griffin & Pustay.
business operations.
4 International Foreign exchange market and rates; Spot, 6 Problem-solving https:// Track the INR
Financial forward, and cross-rates; Hedging, arbitrage exercises; Chapter www.i vs USD
Environment and speculation; Currency convertibility; 6, International mf.org exchange rate
Exchange rate systems: fixed, flexible, Business by Hill & and analyze its
managed float, crawling peg. Jain. fluctuations.
49
 LO: Understand foreign exchange markets,
international monetary systems, and
financial instruments.
5 Regional Forms: Free trade area, Customs union, 5 Comparative https:// Critically
Integration Common market, Economic and monetary analysis through worldb evaluate the
and Economic union; Case studies: EU, NAFTA, SAARC, presentations; ank.or role of WTO in
Cooperation ASEAN; Role of WTO, World Bank, IMF in Chapter 5, g promoting
integration. International trade fairness.
LO: Learn the impact of trade blocs and Business by
regional agreements on international Charles Hill.
business.
6 Contemporar Foreign Direct Investment (FDI): Types and 5 Case studies from https:// Study the CSR
y Issues in impacts; Mergers & Acquisitions; IT and Indian IT industry csr.go initiatives of
International outsourcing; Environmental sustainability and and sustainability v.in any
Business green trade; Ethical issues and CSR in global reports; Chapter 9, multinational
business. International firm operating
LO: Explore emerging challenges like Business by in India.
globalization, sustainability, and digital Mathur &
transformation. Marwah.

7 Indian Historical trade routes and Indian Ocean 6 Textua https:// Write a short
Knowledge l interpretation + iksindi
System and trade; Indigenous trade guilds (Shreni heritage trade a.org paper on how
Traditional system); Maritime trade in ancient India; Role documentation; traditional
Trade of Kautilya’s Arthashastra in managing trade, Reference: R.P. Indian trade
Practices taxation, and diplomacy; Lessons for modern Kangle’s The ethics can
global business. Arthashastra. benefit modern
LO: Appreciate India’s historical trade businesses.
practices and their relevance to modern
business strategies.

Text/Reference Books:
1, Charles W.L. Hill & Arun Jain – International Business, Tata McGraw-Hill
2. Roger Bennett – International Business, Pearson
3. Griffin, Ricky W. & Michael Pustay – International Business, Pearson
4. Daniels, John D. & Radebaugh, Lee – International Business, Pearson
5. Mathur V. & Marwah P. – International Business, Pinnacle Learning
6. R.P. Kangle – The Arthashastra, Motilal Banarsidass

50
 4th Semester
Category Code Course Credits

GEC BCM - 4110 Fundamental of

Investment/ 4/4
Consumer
BCM – 4111 Protection
Major BCM - 4210 Advanced
Corporate 3
Accounting
Major BCM - 4310 Management 3
Accounting
Minor BCM - 4410 Company Law 3

Minor BCM - 4510 Fundamental of Banking &

Insurance 3

SEC BCM - 4610 E-Commerce & Online

Marketing/ 4/
Retail Management 4
BCM - 4611

Total 20

51
 FUNDAMENTAL OF INVESTMENT
BCM-4110
Course Type: GEC.
Course Credits: 4

The Fundamentals of Investment course aims to provide a foundational understanding of various investment avenues,
including stocks, bonds, mutual funds, and real estate. It introduces key financial concepts like risk and return,
diversification, and time value of money. The course helps students analyze investment opportunities using basic tools
and techniques. By the end, learners are equipped to make informed personal and professional investment decisions.

Course Outcomes – After completing the course, the student shall be able to:
CO1- Understand Investment Concepts – Grasp basic principles and types of investments (stocks, bonds, mutual
funds, etc.).
CO2-Analyze Risk and Return – Evaluate the relationship between risk and expected return.
CO3-Portfolio Construction – Apply diversification and asset allocation strategies.
CO4-Valuation Techniques – Use tools to value securities and assess investment opportunities.
CO5-Investment Decision-Making – Develop informed investment decisions using financial data and market
analysis.

Course Contents –
Unit Title Contents Hr Content Online Assign./
No and Resources Assessme
Pedagogy nt/Discus
sion
1 The The investment decision process. Types of Investment- 6 Ch 1from Ministry of Assign on
Investme Commodities, Real Estate and Financial Assets. The text book Finance – The
nt Indian securities market, the market participants and Financial Investment
Environ trading of securities, security market indices, sources of Sector Environmen
ment financial information. Return and Risk: Concept, t
Calculation, Trade - off between return and risk, Impact
of taxes and inflation on return.
LO: Acquire clarity about concept of The
Investment Environment
2 Fixed Bond Fundamentals, Estimating bond yields, Bond 6 Ch2 and 3 Home - Assign on
Income Valuation, Types of bond risks. Default risk and from text Reserve Bank Fixed
Securities credit rating. book of India Income
LO: Acquire clarity about Fixed Income Securities Securities

3 Approac Fundamental Analysis, Technical Analysis and 6 Ch 4 from Assign on

hes to Efficient Market Hypothesis .Valuation of Equity text book https://www.r Approaches
Equity Shares. bi.org.in/Scrip to Equity
Analysis ts/BS_PressR Analysis
LO: Acquire clarity about Approaches to Equity eleaseDisplay.
Analysis aspx?prid=49
763
4 Portfolio Two securities Harry Markowitz Model of 6 Ch 5 from Live Nifty Assign on
Analysis Portfolio Analysis and Diversification .CAPM, text book Option Chain Portfolio
and Portfolio Risk and Return, Mutual Funds, (NSE): Nifty Analysis
Financial overview of Financial Derivatives Forwards, 50 Option and
Derivativ Futures &Options. Chain Data Financial
es LO: Acquire clarity about Portfolio Analysis and Derivatives
Financial Derivatives

52
5 Investor Role of SEBI and stock exchanges in investor 6 Ch 6 from Securities and Assign on
Protectio protection; Investor grievances and their redressal text book Exchange Investor
n system, insider trading, investors’ education and Board of India Protection
awareness.
LO: Acquire conceptual clarity about Investor
Protection
6 Mutual Structure and types of mutual funds, NAV and fund 6 Ch 7from SEBI | SIP vs Lump
Funds performance, Exchange-Traded Funds (ETFs), REITs, text book Securities and Sum: Which
and SIPs and STPs Exchange is better and
Other Lo: Types of mutual funds, NAV, ETFs, REITs, SIPs, Board of India why?
Investme and STPs. (Mutual
nt Funds)
Vehicles Regulations
1996 [Last
amended on
February 07,
2023]
7 Behaviou Investor psychology and biases, Market anomalies, 4 Ch 8 from Home - How do
ral Algorithmic trading, robo-advisors, ESG investing and text book National investor
Finance sustainable finance Institute of biases cause
and Lo: Investor psychology, market anomalies, robo- Securities market
Recent advisors, and ESG investing. Markets bubbles?
Trends (NISM)

Text Book:
01. Rustagi, R.P., Investment management. Sultan Chand, New Delhi
Reference Books
1.Mayo, An Introduction to Investment. Cengage Learning
2.Singh, Y.P., Fundamentals of Investment management. Galgotia Publications.

53
 CONSUMER PROTECTION
BCM – 4111

Course Type: GEC.

Course Credit: 4 Credits

The Consumer Protection course aims to educate students about consumer rights and the legal frameworks designed
to protect them. It covers topics like unfair trade practices, product liability, and redressal mechanisms. The course
also explores the role of government agencies and consumer organizations. By the end, students gain the knowledge
to advocate for and safeguard consumer interests effectively.

Course Outcomes: After completing this course, the student shall be able to:
CO1: Understand fundamental consumer rights and responsibilities.
CO2. Identify unfair trade practices and legal remedies.
CO3. Gain knowledge of consumer protection laws and regulations.
CO4. Learn the role of consumer courts and redressal forums.
CO5. Develop skills to advocate for consumer interests effectively.

Course Contents:
Uni Name Contents Hr Content and Online Assignment/
t s Pedagogy Resources Discussion
No
1 Foundation of Concept of consumer; types of markets 6 Lecture-based Consumer List
Consumers (urban, rural, online, offline); price discussion on Protection deceptive
Protection concepts: MRP, Fair Price, Grey Market, Unit 1; real case Unit marketing
GST; consumer dissatisfaction and redressal studies; practices and
options; introduction to ethical and legal Reference: how
aspects of deceptive practices. Chapter 1 & 2, consumers
LO: Understand the basic principles, Kapoor Sheetal, responded.
rights, and need for consumer protection Consumer
in a market economy. Affairs
2 The Rights of consumers, definitions: defect, 6 Analysis of ncdrc.nic.inCompare
Consumer deficiency, spurious goods, unfair trade changes from CPA 1986
Protection practices; overview of the new Consumer CPA 1986 to and CPA
Act, 2019 – Protection Act, 2019; organizational CPA 2019; India Code: 2019 –
Framework structure: Central, State, and District Reference: Consumer identify key
and Consumer Protection Councils and Chapter 3 & 4, Protection reforms.
Institutions Commissions. Aggarwal V.K., Act, 2019
LO: Learn the legal framework, Consumer
authorities, and mechanisms established Protection Law
under the Act for consumer welfare.

3 Grievance Filing of complaints, jurisdiction, limitation 6 Case method jagograhakj Present a

Redressal and period, procedure and reliefs under the Act, and judgment ago.gov.in landmark
Legal frivolous complaints, offences and penalties; analysis; Supreme
Remedies case studies in medical negligence, Reference: Court ruling
insurance, education, housing, and defective Chapter 5 & 6, Informatio under CPA.
products. Rajyalakshmi n
LO: Understand the process and legal Rao, Consumer document
avenues available for resolving consumer is King final-
complaints and disputes. 23092022.
pdf
4 Industry- Role of regulators: RBI, SEBI, IRDAI, 6 Guest lecture + fssai.gov.in Case study
Specific FSSAI, TRAI, ASCI, RERA; industry- policy review; , rbi.org.in on a
Regulators specific grievance redressal frameworks. Reference: successful
54
 and LO: Identify the role of sector-specific Chapter 4 & 7, regulatory
Consumer regulators (e.g., TRAI, IRDAI) in Sharma Deepa, intervention.
Protection protecting consumer interests. Consumer
Protection in
India
5 Quality Concept of quality, BIS Act 2016, role of 5 Simulation bis.gov.in, Evaluate a
Control, BIS, AGMARK, ISI, Hallmarking, ISO activity on agmarknet. product
Certification, certification; licensing, surveillance and product testing; gov.in based on BIS
and grievance redress under BIS framework. Reference: and ISI
Standardizati LO: Learn the importance of standards, Chapter 6, standards.
on certification (e.g., ISI, AGMARK), and Kapoor Sheetal
quality assurance for consumer safety.
6 Evolution and History and development of consumer 5 Group consumerh Report on
Impact of the movements, formation of consumer discussion and elpline.gov. consumer
Consumer organizations, public participation, national documentary in awareness
Movement in consumer helpline, role of NGOs, and screening; CPI-101: campaign
India Citizen Charter. Reference: Consumer outcomes.
LO: Explore the growth of the consumer Chapter 7, Protection
rights movement and its influence on Aggarwal V.K. Legislation -
policy and awareness. Course
7 Indian Traditional Indian values on trade ethics 6 Discussion-based https://iksin Write an
Knowledge (Manuscript, Arthashastra), Swedish lectures + reading dia.org essay on the
System (IKS) movement and self-reliance, sustainable and extracts from Indian relevance of
and Ethical responsible consumption practices in Indian texts; Reference: ethical
Consumption philosophy, Khadi and localism as ethical IKS Cell Resources, consumption
alternatives. Chapter references in the Indian
LO: Appreciate traditional Indian values from NCERT tradition.
promoting sustainable and ethical Philosophy and
consumer behavior. Culture texts

Text Books:
1. Aggarwal V. K. (2018). Consumer Protection: Law and Practice. Bharat Law House, Delhi.
2. Kapoor, Sheetal (2019). Consumer Affairs and Customer Care (2nd Ed.). Galgotia Publishing.
Reference Books:
1. Rao, Rajya Laxmi (2012). Consumer is King (3rd Ed.). Universal Law Publishing.
2. Sharma, Deepa (2011). Consumer Protection and Grievance-Redress in India. LAP Lambert.
3 The Consumer Protection Act, 2019.
4. The Bureau of Indian Standards Act, 2016.
5. The Food Safety and Standards Act, 2005.
6. The Competition Act, 2002.
7. Indian Knowledge Systems Portal: iksindia.org

55
 ADVANCED CORPORATE ACCOUNTING
BCM-4210
Course Type: - Compulsory
Course Credits – 3 Theory

The Advanced Corporate Accounting course is designed to deepen students' understanding of complex corporate
financial transactions. It covers topics such as mergers, acquisitions, consolidation, liquidation, and accounting for
holding companies. The course emphasizes compliance with accounting standards and regulatory frameworks. By the
end, students are equipped to handle advanced accounting practices in corporate environments.

Course Outcomes – After completion of this course the learner will be able to-
CO1-Understand complex corporate financial transactions.
CO2-Apply accounting methods for mergers and acquisitions.
CO3- Prepare consolidated financial statements.
CO4- Handle accounting for liquidation and holding companies.
CO5- Ensure compliance with relevant accounting standards.

Course Contents:
Unit H Conte Onlin Assignment/
No Name Contents rs nt ande Discussion
. Pedag Resou
ogy rces
1 Amalgam Meaning, definition &objectives, merger vs. purchase, Types of 4 Chap https:// Numerical
ation amalgamation as per AS-14, Amalgamation in the nature of ter 9 www.i based on
merger, amalgamation in the nature of purchase, Methods of of cai.org accounting of
accounting for amalgamation, pooling of interest method(used Text /post/s amalgamatio
in case of merger), purchase method(used in case of Book tudy- n
purchase),Journal entries in the books of transferor company(the materi
selling company), transferee company(the purchasing al-nset
company), Calculation of purchase consideration, methods of
calculation of purchase consideration, Treatment of reserves and
profits, journal entries in the books of both companies,
preparation of accounts and financial statements after
amalgamation, basic practical problems
LO: Learner will be able to record accounting entries for the
issue, forfeiture and reissue of the shares
2 Internal Meaning, need and objectives of internal reconstruction, legal 4 Chap https:// Numerical on
Reconstr provisions under the companies act (basic provision) methods of ter www.i accounting of
uction internal reconstruction, alteration of share capital, reduction of 11 of cai.org internal
share capital, accounting entries for internal reconstruction, Text /post/s reconstructio
preparation of capital reduction/ reconstruction account, Book tudy- n
preparation of new balance sheet after reconstruction materi
LO: will be able to pass journal entries for reduction of al-nset
capital and asset revaluation and learner will able to
reconstruct the company without liquidation
3 Holding Definition of holding and subsidiary company, legal provision 6 Chap https:// Create a
under the Company Act, 2013, conditions for a company to ter www.i corporate tree
and become a subsidiary, purpose and importance of consolidation, 8of cai.org chart
Subsidiar need for consolidated balance sheet, basic principles of Text /post/s showing the
y consolidation, concepts and calculation of minority interest, Book tudy- relationship
Company goodwill/capital reserve, pre-acquisition and post-acquisition of materi between
profits and reserves, treatment of unrealized profits in the stock, al-nset holding and
revaluation of assets and liabilities, intercompany transaction, subsidiary
preparation of consolidated balance sheet companies

56
 LO: after understanding this topic student will be able to
identify real life holding and subsidiary company structures
and will prepare a basic consolidated balance sheet
4 Accounti accounting framework for electricity utilities 4 Chap https:// Numerical
ng of ,double -accounting system, Revenue Account, Net Revenue ter 7 www.i
Electricit Account, Capital Account, General Balance Sheet, provisions of cai.org
y under the Indian Electricity Act (1910), Electricity Supply Act Text /post/s
Company (1948), calculation of reasonable return, asset replacement, Book tudy-
disposal of surplus. materi
LO: By the end of this topic, students will be able to al-nset
comprehend the double -accounting system used by
electricity utilities, preparing Revenue, Net Revenue,
Capital Accounts, and the General Balance Sheet; apply
relevant, calculate reasonable return, asset replacements,
and surplus disposal
5 Accounti Meaning and feature of insurance, Types of Insurance, life 4 Chap https:// Interview a local
ng of insurance, general insurance (Fire, Marine, Accident), ter 6 www.i Insurance agent
Insuranc regulatory framework IRDA Act, 1999, role of IRDAI, books of cai.org and ask
e maintained by insurance company, premium register, claims Text /post/s questions
Company register, commission register, agent’s register, preparation of Book tudy- related to this
Revenue account, Profit and Loss Account and Balance Sheet as materi topic on real
per IRDA norms, treatment of unexpired risk, outstanding al-nset world insurance
claims, Re-insurance premium, Commission on Re-insurance transitions and
ceded and accepted accounting.
LO: Student will be able to prepare final account of Submit a two-
insurance companies as per IRDAI norms and will learn to three-page
record and interpret key items like premiums, claims, report on what
commission and reserves you learned.
6 Accounti Overview of the Banking Regulation Act, 1949, Books of 4 Chap https:// Download the
ng of accounts maintained by banks, cash book, general ledger, ter 8 www.i latest annual
Banking subsidiary books, register of loans and advances, fixed deposit, of cai.org report of any
Company Important Adjustments and Provisions, Statutory reserve, Text /post/s listed Indian
Provision for bad and doubtful debts, rebate on bills discounted, Book tudy- Bank, focus on
interest accrued, Preparation of Profit and Loss account and materi Profit and Loss
Balance Sheet with necessary schedules as per Banking al-nset Account,
regulation Act, 1949, Balance Sheet
LO: understanding of this will enhance the ability to and Notes to
interpret real banking financial statements Account.
7 Fundame Evolution, strategic CSR, global CSR frameworks, Indian CSR 4 Chap https:// Case study
ntals of legislation, covering the Companies Act 2013, CSR committee ter www.i
Corporat roles, compliance, audits, and reporting. 12 of cai.org
e Social LO: By the end of this module, students will be able to define Text /post/s
Responsi and explain CSR, trace its historical evolution and Book tudy-
bility theoretical foundations, analyse its integration into business materi
(CSR) strategies, evaluate legal frameworks like India’s al-nset
Companies Act Section 135, and apply critical thinking

Text Book:
1. Corporate Accounting by S.M. Shukla, Sahitya Bhawan Publication
Suggested Books:-
2. Corporate Accounting by S.M. Shukla, Sahitya Bhawan Publication
3. An Introduction to Accountancy by Maheshwari and Maheshwari (Vikas Publication)
4. Advanced Accounts volume II by Shukla Grewal and Gupta (S. Chand Publication)

57
 MANAGEMENT ACCOUNTING
BCM-4310
Course Type: Core
Course Credit: 3 Credits

The Management Accounting course focuses on providing financial insights to support internal decision-making
processes. It covers budgeting, cost analysis, performance evaluation, and financial planning. The course helps
students understand how accounting information is used by managers to plan, control, and evaluate business
operations. By the end, learners are prepared to apply accounting tools for strategic and operational decisions.

Course Outcomes: After completing this course, students will be able to:
CO1- Understand key management accounting concepts.
C02-Prepare and analyse budgets effectively.
C03- Use costing techniques for decision-making.
CO4- Apply variance analysis to control costs.
CO5- Evaluate financial performance of departments.

Course Contents:
Uni H Content and Online Assignmen
t Name Contents rs Pedagogy Resources t/
No Discussion
1 Introdu Meaning, objectives, functions, scope, and role in 4 Lecture- https://www.i Prepare a
ction to decision-making. Relationship with cost and financial based with csi.edu/media/ report on the
Manage accounting. real-world webmodules/p differences
ment LO: Understand the role of management accounting applications. ublications/F between cost,
Accoun in planning, controlling, and decision-making within [Ref: Chapter ULL_BOOK_ financial, and
ting an organization. 1, Khan & PP-CMA- management
Jain] 2017- accounting.
JULY_4.pdf
2 Ratio Concept, types of ratios (liquidity, solvency, 5 Case-based https://www.i Analyze the
Analysi profitability, activity), financial statement ratio csi.edu/media/ ratios of any
s reconstruction using ratios. calculations webmodules/p listed Indian
LO: Analyze financial performance using key ratios using balance ublications/F company.
to assess profitability, liquidity, efficiency, and sheets. [Ref: ULL_BOOK_
solvency. Chapter 4, PP-CMA-
Agarwal et 2017-
al.] JULY_4.pdf
3 Fund Preparation of fund flow statements and schedule of 4 Spreadsheet https://kb.icai. Prepare both
Flow changes in working capital; AS-3 cash flow statement - exercises org/pdfs/6923 fund flow and
and Operating, Investing, and Financing activities. using annual 3asb55316- cash flow
Cash LO: Interpret fund flow and cash flow statements to reports. [Ref: as3.pdf statements
Flow evaluate financial health and operational efficiency. Chapter 5, using selected
Analysi Madhu Vij] company data.
s
4 Capital Concept, objectives, and methods – Payback, NPV, 4 Excel-based https://www.i Evaluate a
Budgeti IRR, ARR, Profitability Index. calculations csi.edu/media/ sample project
ng and webmodules/p using at least
LO: Apply capital budgeting techniques to evaluate discussion. ublications/F three capital
investment opportunities and support long-term [Ref ULL_BOOK_ budgeting
financial planning. PP-CMA- techniques.
: Chapter 6, 2017-
Khan & Jain] JULY_4.pdf

58
5 Margin CVP analysis, BEP, margin of safety, decision areas: 4 Live case https://www.i Solve a case
al sales mix, make or buy, discontinue products, export analysis from csi.edu/media/ study
Costing decisions. Indian webmodules/p involving
for LO: Utilize marginal costing concepts to support businesses. ublications/F marginal
Decisio short-term decision-making processes like pricing [Ref: Chapter ULL_BOOK_ costing
n and product mix. 7, Madhu Vij] PP-CMA- decisions.
Making 2017-
JULY_4.pdf
6 Standar Setting standards; calculation and interpretation of 5 Practice https://www.i Compute
d variances: material, labor, overheads .decisions). worksheets, csi.edu/media/ variances for a
Costing LO: Understand standard costing and perform analysis of webmodules/p hypothetical
and variance analysis to monitor and control business manufacturin ublications/F or actual
Varianc performance. g company ULL_BOOK_ company.
e data. [Ref: PP-CMA-
Analysi Chapter 8, 2017-
s Agarwal et JULY_4.pdf
al.]
7 Indian Resource management in ancient India (Arthashastra), 4 Readings and https://iksindi Presentation
Knowledge budgeting in Indian temples/cooperatives, value comparative a.org/ on IKS
System optimization in Indian trade practices. discussion. practices
(IKS) in LO: Explore traditional Indian knowledge systems Chapter related to
Cost and for sustainable cost and resource management excerpts accounting or
Resource practices. from resource
Manageme Arthashastra control.
nt

Text BOOKS:-
1. Agarwal, Agarwal, Jain – Management Accounting, Ramesh Book Depot
2. M.Y. Khan & P.K. Jain – Management Accounting, McGraw-Hill
3. Madhu Vij – Management Accounting, Macmillan

59
 COMPANY LAW
BCM-4410
Course Type: Minor
Course Credit: 3 Credits

The Company Law course provides a comprehensive understanding of the legal framework governing companies. It covers
key areas such as company formation, corporate structure, directors' duties, shareholder rights, and corporate governance.
The course emphasizes compliance with the Companies Act and related regulations. By the end, students are equipped to
navigate legal issues in corporate environments effectively.

Course Outcomes: After completing this course, the student shall be able to:
CO1- Understand the concept of corporate personality and types of companies.
CO2-Explain the process of incorporation and key constitutional documents.
CO3- Analyse share capital, prospectus, debentures, and borrowing mechanisms.
CO4-Describe the roles of directors, corporate meetings, and company governance.
CO5-Understand winding up procedures and the role of Indian Knowledge System (IKS) in corporate governance.

Course Contents:
Uni H Content and Online Assignment/
t Name Contents r Pedagogy Resources Discussion
No s
1 Corporate Evolution of Company Law in India; 4 Lecture, case- www.mca.go Drafting a
Personalit Corporate personality; Advantages & based discussion, v.in – Memorandu
y & Types disadvantages of incorporation; Types of examples from Ministry of m and
of companies; Distinction between company and Indian and global Corporate Articles of
Companies corporation, company and partnership. contexts. (Chapter Affairs Association.
LO: Understand the concept of corporate 1, Avtar Singh –
personality and distinguish between Indian Company
various types of companies and their legal Law)
characteristics.
2 Incorporat Process of incorporation; Memorandum of 5 Practical sessions, www.sebi.go Analysis of
ion & Association (MoA): and its alteration; mock drafting, v.in – recent SEBI
Constitutio Doctrine of Ultra Vires; Articles of legal Securities rulings and
nal Association (AoA) constructive notice, interpretation and their impact.
Documents Indoor Management; Relationship between activities. Exchange
MoA and AoA. (Chapter 3, M.C. Board of
LO: Comprehend the process of company Bhandari – Guide India
incorporation and the significance of to Company Law)
constitutional documents like the
Memorandum and Articles of Association.
3 Share Types of shares; Allotment, transfer, 5 Discussion of www.mca.go Drafting a
Capital & transmission; Prospectus and its kinds; SEBI guidelines, v.in – Memorandu
Prospectus Misstatements and liabilities; Dividend review of recent Ministry of m and
declaration. company filings. Corporate Articles of
LO: Understand the structure of share (Chapter 5, Avtar Affairs Association.
capital and the legal requirements related Singh – Indian
to issuing a prospectus. Company Law)
4 Debenture Borrowing powers; Debentures – types and 4 Comparative www.sebi.go Analysis of
s, legal implications; Charges – types, charting; Legal v.in – recent SEBI
Borrowing registration, crystallization. forms study. Securities rulings and
& Charges LO: Analyze how companies raise finance (Chapter 6, B.K. and their impact.
through debentures, borrowings, and the Sen Gupta – Exchange
creation of charges on assets. Company Law) Board of
India

60
5 Directors Director’s role, duties, and powers; Types of 4 Group CMA Debate on
& meetings – Board, General, Statutory; Legal presentations, Intermediate corporate
Corporate requisites of valid meetings. simulation of Business laws liability in
Meetings LO: Understand the roles, responsibilities, board meetings. and Ethics misstatement
and legal duties of directors, and the (Chapter 8, M.C. Section C: s.
procedures governing corporate meetings. Bhandari – Guide Corporate Laws
to Company Law) (Summary). :
r/cma_india
6 Winding Modes of winding up – by Tribunal and 4 Case law analysis, CMA Debate on
up of voluntary; Legal procedure, official NCLT case Intermediate corporate
companies liquidator’s role, settlement of claims. studies. (Chapter Business laws liability in
LO: Comprehend the legal procedures and 10, Ramaiah – and Ethics misstatement
implications involved in the winding up and Company Law) Section C: s.
dissolution of companies. Corporate Laws
(Summary). :
r/cma_india
7 Indian Indigenous principles of commerce and 4 Integration of IKS https://swaya Discussion:
Knowledge partnership in ancient India (e.g., texts and scholarly m.gov.in/ Ethical
System Arthashastra); Guild systems and trust-based interpretations; foundations
(IKS) in governance; Contemporary relevance of IKS seminar-based of corporate
Corporate in corporate ethics and transparency. pedagogy. governance
Governanc LO: Explore traditional Indian principles (Supplementary in ancient
e and values and their relevance to ethical readings from Indian guilds.
and sustainable corporate governance. Indian Knowledge
Systems – AICTE
Modules)

Text Books:
Avtar Singh – Indian Company Law, Eastern Book Co.
M.C. Bhandari – Guide to Company Law, LexisNexis
B.K. Sen Gupta – Company Law, Central Law Agency
Reference Books:
Ramaiah – Company Law, LexisNexis
Taxman – Companies Act with Rules and Case Law Digest
AICTE – Indian Knowledge Systems (Volume I & II)

61
 FUNDAMENTAL OF BANKING AND INSURANCE
BCM-4510
Course Type: - Minor
Course Credits –3 Theory

The Fundamentals of Banking and Insurance course introduces students to the basic principles and functions of banking
and insurance sectors. It covers topics such as types of banks, banking operations, insurance principles, and risk
management. The course also explores regulatory frameworks and the role of financial institutions in the economy. By the
end, students gain foundational knowledge to understand and work in banking and insurance industries.

Course Outcomes: After completing this course, the student shall be able to:
CO1- Understand the basic structure and functions of banking and insurance institutions.
CO2- Explain the process of credit creation and principles of risk management.
CO3-Analyze various banking products and insurance policies.
CO4- Interpret regulatory and legal frameworks governing financial services.
CO5-Develop foundational skills for careers in banking, insurance, or financial services.

Course Contents:
U H Content Online Assignme
ni Name Contents rs and Resources nt/
t Pedago Discussio
N gy n
o
1 Risk and Meaning and types of risk, Concept and purpose of insurance, 5 Text Policyholde Role of
Insurance Role of insurance in risk management, Risk pooling and risk book r protection insurance
transfer. chapter grievance in risk
LO: Understand the concept of risk and the role of no 1-2 redressal - managem
insurance in managing risk .Identify different types of risk IRDAI ent
and insurance mechanisms used to mitigate them.

2 Principles Fundamental principles: Utmost good faith, insurable interest, 5 Text Principles Principle
and indemnity, contribution, subrogation, and proximate cause, book and of utmost
Practices Types of insurance: Life, health, fire, marine, and motor, chapter Practice of good faith
of Insurance contract and documentation, Claims settlement no 3-4 General
Insurance process Insurance
LO: Explain the key principles governing insurance PDF –
contracts. Apply knowledge of insurance types, processes, EnglishPDF
and claims handling. ®

3 Commerci Structure of commercial banking in India, Functions of 5 Text Database - Functions

al Banking commercial banks, Credit creation process, Types of bank book Historical of
System accounts and loans, Recent developments in commercial chapter Data- commerci
banking. no 5 Reserve al banks
LO: Describe the structure and functions of the Bank of
commercial banking system in India .Understand credit India
creation and evaluate different banking services and
products.

4 Bank- Types of bank-customer relationships, Rights and duties of 4 Text Reserve Trust in
Customer bankers and customers, Know Your Customer (KYC) norms, book Bank of bank-
Relationsh Customer grievances and redressal mechanisms, Consumer chapter India - customer
ip protection in banking services no 10 Master relations
Circulars

62
 LO: Analyse the legal and ethical aspects of the banker-
customer relationship. Understand KYC norms, customer
rights, and grievance redressal procedures.

5 Hi-Tech Core banking solutions (CBS), Electronic banking: ATM, 4 Text https://rbi.o Impact of
and Retail internet banking, mobile banking, UPI, Retail banking book rg.in/comm digital
Banking products and services. Digital transformation in banking, chapter onperson/e banking
Cyber security and data privacy. no 14 nglish/scrip
LO: Identify modern banking technologies and their ts/digitalba
applications. Explain the features and significance of retail nking.aspx
banking in the digital age.

6 Central Role and functions of the Reserve Bank of India (RBI), 4 Text https://ww RBI's role
Banking Monetary policy and tools (CRR, SLR, repo rate, etc.), RBI’s book w.rbi.org.in in
role in financial regulation and supervision, RBI’s chapter /CommonP inflation
relationship with commercial banks, Financial inclusion and no 12 erson/Engli control
development initiatives. sh/Scripts/
LO: Understand the role of RBI in monetary control and Organisatio
economic regulation. Analyse how central banking policies n.aspx?
influence commercial banking operations.

7 Insurance IRDA: Objectives, structure, and functions, Regulation of 3 Text Guidelines - IRDA's
Regulatory insurance companies in India, Licensing and code of conduct book IRDAI role in
Authority for insurance agents, Policyholder protection and grievance chapter insurance
(IRDA) redressal, Recent reforms and trends in insurance regulation. no 14 regulation
LO: Explain the role and functions of IRDA in regulating
the insurance sector .Understand the legal framework,
reforms, and consumer protection measures in insurance.

Text Book
1. O.P.Agrawal, Banking and Insurance, Himalaya Publishing House
Reference Book
1.Gordon Natrajan, Banking Theory, Law and Practice, Himalaya Publishing House
2.K C Shekhar and Lakshmi Shekhar, Banking Theory and Practice, Vikas Publishing House Pvt Ltd.
3.D. M. Mithani, Money Banking, International Trade and Public Finance. Himalaya Publishing House.
4.Dr. G. Kotreshwar, Risk Management Insurance and Derivatives, Himalaya Publishing House.
5.Mathew M.J; Insurance Principles and Practice, RBSA Publishers, Jaipur
6.Mishra M.N; Insurance, Principles and Practice, Sarmaha Books
7.Practice of General Insurance, IC-11, Insurance Institute of India
8.Practice of Life Insurance, IC-02, Insurance Institute of India

63
 COMMERCE & ONLINE MARKETING
BCM-4610
Course Type: Core
Course Credit: 4 Credits

The Commerce and Online Marketing course aims to provide students with an understanding of digital commerce
practices and online marketing strategies. It covers topics such as e-commerce platforms, digital advertising, SEO, social
media marketing, and consumer behaviour online. The course highlights the use of technology in modern business
transactions. By the end, students are equipped to plan and manage effective online marketing campaigns in a digital
environment.

Course Outcomes: After completing this course, the student shall be able to:
CO1-Understand the fundamentals of e-commerce platforms and digital business models.
CO2-Analyse consumer behaviour in online environments.
CO3-Apply key online marketing tools such as SEO, SEM, and social media marketing.
CO4-Develop basic strategies for digital branding and customer engagement.
CO5-Evaluate the impact of technology and data analytics on marketing decisions.

Contents:
Uni Ho Content & Online Assignment/
t Name Contents ur Pedagogy Referenc Discussion
No. s e Link Topics
1 Introdu Meaning, Types (B2B, B2C, C2C, G2C), Functions of 5 Chapter 1-2: https://www Compare
ction to E-Commerce, Technologies (EDI, EFT, CRM, SCM) Laudon & .meity.gov.i traditional
E- LO: Understand the fundamentals and evolution of Traver, E- n/ commerce with
Comme e-commerce and its role in the modern business Commerce E-commerce
rce environment. using real-world
examples.
2 E- Retailing in E-Business, Concepts of Internet 6 Chapter 7: https://www Design a digital
Marketi Marketing, Search Engine Optimization (SEO), Laudon & .meity.gov.i campaign for a
ng Advertising and product displays online Traver; n/ new product
LO: Apply digital marketing strategies to promote Chapter 3: using online
products and engage customers online. Chaffey tools.
3 E- Requirements, E-Cash, E-Wallets, E-Cheques, 6 Chapter 6: https://www Create a
Paymen Credit/Debit/Smart Cards, UPI and QR code based P.T. Joseph; .meity.gov.i flowchart of an
t systems Chapter 9: n/ online payment
Systems LO: Understand the working, security, and types of Laudon & process.
electronic payment systems used in e-commerce. Traver
4 Mobile Overview, Wireless Applications (WAP), Mobile 6 Chapter 4: https://www Identify 3
Comme Wallets, Mobile Apps, Components, Trends in M- Kenneth C. .meity.gov.i popular M-
rce (M- Commerce Laudon n/ commerce
Comme LO:Analyze the impact of mobile platforms and
rce) Technology on consumer behavior and mobile- evaluate their
based business models. UI/UX.
5 Legal Cyber laws, Net Threats, Legal Framework in India, 6 Chapter 10: https://cyber Debate: Is
Frame Cyber Crimes, IT Act 2000 P.T. Joseph; crime.gov.in current Indian
work LO: Understand the legal and regulatory aspects Chapter 11: / cyber law
governing e-commerce, including cyber laws and Efraim sufficient to deal
data protection. Turban with E-crimes?

64
6 E- Types of business models, Revenue models, Case 5 Chapter 3: Governmen Prepare a
Comme studies of Flip kart, Amazon, Meesho, Nykaa Laudon & t e- business model
rce LO: Identify and differentiate various e-commerce Traver Marketplac canvas for an
Busines business models and their strategic applications. e : online startup.
s Procuremen
Models t Made
Smart|
National
Portal of
India
7 Digital AI and ML in E-commerce, Personalization, Chabot’s, 6 Chapter 12: https://govern Predict the top 3
Trends Social Commerce, Block chain and Crypto Payments Chaffey; ment.economi future trends in
and LO: Evaluate emerging digital technologies and Chapter 14: ctimes.indiati Indian E-
Future trends shaping the future of e-commerce. Turban mes.com/blog Commerce.
of E- /digital-
Comme payment-
rce revolution-
cbdc-ai-
cybersecurity-
and-other-
trends-
redefining-
the-
future/11791
Text Books
1. Kenneth C. Laudon & Carol Guercio Traver – E-Commerce: Business, Technology, Society, 2021, Pearson
Education.
2. Dave Chaffey – Digital Marketing: Strategy, Implementation and Practice, 7th Edition, Pearson.
Reference Books
1.. Efraim Turban – Electronic Commerce: A Managerial and Social Networks Perspective, Springer, 9th Edition.
2. P.T. Joseph – E-Commerce: An Indian Perspective, PHI Learning.
3. S.J. Joseph & P.T. Joseph – E-Commerce: A Managerial Perspective, PHI Learning.

65
 RETAIL MARKETING
BCM-4611
Course Category: SEC
Course Type: Compulsory
Course Credits: 4 (Theory)

This course provides students with a comprehensive understanding of the theoretical and practical aspects of retail
marketing. It covers topics such as retail formats, strategic planning, merchandising, selling techniques, customer
service, and retail information systems. The course aims to build analytical and decision-making capabilities required
in the modern retail landscape.

Course Outcomes: After completing this course, the student shall be able to:
CO1: Understand the fundamentals, evolution, and emerging trends in retailing.
CO2: Apply strategic planning and operational concepts in retail settings.
CO3: Develop skills in merchandise planning, pricing, and retail promotions.
CO4: Demonstrate selling skills and customer relationship techniques.
CO5: Evaluate the use of retail information systems and legal/ethical issues in retail.

Course Contents:
Uni Hr Content Online Assignment/D
t Name Contents s. & Resour iscussion
No. Pedago Topics
gy
1 Introd Definition and scope of retailing, Types of retail formats (e.g., 6 Lecture, Retail| Analyse the
uction brick-and-mortar, online, Omni channel), Strategic retail Discussio National retail strategy
to planning process, Market research and consumer behaviour n Portal of of a well-
Retail analysis, SWOT analysis for retail businesses, Retail business Chapter 1- India known brand
Strate models and trends 2 of Text and suggest
gy and LO: Learners will be able to understand and develop Book (1) one
Planni effective retail strategies based on market analysis and improvement.
ng consumer insights.

2 Retail Developing retail strategy, Target market selection and 6 Presentati Retail| Discuss how
Mark positioning, Location strategy and site selection, Competitive on, Store National location affects
et analysis in retail, Growth strategies: expansion, franchising, Walkthrou Portal of the success of a
Strate global retailing, Strategic alliances and partnerships. gh India retail store.
gy LO: Learners will be able to formulate competitive retail Analysis
market strategies, including target market selection and Chapter 1-
location planning. 2 of Text
Book (1)

3 Merchandise Planning, Buying and Handling; Merchandise 5 Case https://ww Create a basic
Merch Pricing; Retail Communication Mix; Promotional Strategy; Studies, w.india.go merchandise
andise Retail HR Management; Customer Service; GAPs Model; Strategy v.in/polici plan for a
Mana Customer Relationship Management. Mapping es- clothing store
gemen LO: Learners will be able to plan and manage merchandise Chapter 1- departmen for the
t assortments, inventory, and pricing to optimize product 2 of Text t- upcoming
availability and sales. Book (1) industrial- season.
policy-
and-
promotion
?

66
4 Retail Retail buying process and seasonal buying, Private labels vs 5 Role Play, Operation Explain the
Buyin national brands, Supply chain management in retail, Simulatio s and importance of
g and Distribution and logistics, Technology in merchandise n supply supplier
Suppl planning (e.g., ERP, POS data analysis) chain relationships in
y LO: Learners will be able to coordinate retail buying managem retail buying.
Chain decisions and supply chain processes to ensure timely and ent -
Coord cost-effective product delivery. Course
inatio
n
5 Retail Personal selling in retail environments, Consultative vs 6 Video Governme Role-play a
Sellin transactional selling, Customer relationship management Lectures, nt e- customer
g (CRM), Visual merchandising and in-store experience, Debate Marketpla interaction
Techni Handling objections and closing sales, Sales staff training and Chapter 4- ce : using effective
ques motivation 7of Text Procurem selling
LO: Learners will be able to apply effective retail selling Book (2) ent Made techniques.
and customer service techniques to increase customer Smart|
satisfaction and sales performance. National
Portal of
India
6 Retail Point of Sale (POS) systems, E-commerce and m-commerce 6 Chapter 8- Governme Discuss how
Techn platforms, Omni-channel retailing and digital integration, -10of Text nt e- technology is
ology RFID, barcode, and inventory tracking technologies, Artificial Book (2) Marketpla changing the
in Intelligence (AI) and data analytics in retail, Automation in ce : in-store
Practi warehousing and fulfilment. Procurem shopping
ce LO: Learners will be able to utilize modern retail ent Made experience.
technologies to improve operational efficiency and enhance Smart|
the shopping experience. National
Portal of
India
7 Ethics Ethical sourcing and sustainability, Consumer rights and fair 6 Chapter Moral Debate
and trade, Data privacy and cyber security in retail, Labour 10 of Text Thinking: whether
Conte practices and employee welfare, Environmental impact of Book (2) An retailers should
mpora retail operations, Legal compliance and regulatory issues Introducti be legally
ry LO: Learners will be able to evaluate and apply ethical and on To required to
Issues legal standards in retail operations to build consumer trust Values disclose
in and social responsibility. And Ethics sourcing
Retail - Course practices.

Text Books:
1. Levy I.M. and Weitz B.A. (2004), Retailing Management, 5th ed., Tata McGraw-Hill.
2. Berman B. and Evans J. R. (2004), Retail Management, 9th Edition, Pearson Education.
Reference Books:
1. Bajaj C., Tulsir R., Srivastava N.V. (2005), Retail Management, Oxford University Press, Delhi.
2. Dunne P.M., Lusch R.F. and David A. (2002), Retailing, 4th ed., South-Western, Thomson Learning Inc.

67
 5th Semester
Category Code Course Credits

SEC BCM - 5110 Investment in Stock 4

Market/
E-Accounting & Taxation 4
BCM – 5111 with GST
Major BCM – 5210 Direct Taxes 3

Major BCM – 5310 Goods & Service Tax (GST)

and Customs Law 3

DSE BCM - 5410 Financial Management/ 4

BCM – 5411 Public Finance 4

Field BCM – 5510 Field

Project/Internships/ Project/Internships/ 6
Apprentices
Apprentices
Total 20

68
 INVESTMENT IN STOCK MARKET
BCM – 5110

Course Type: DSE

Course Credit: 4 Credits

The Investment in Stock Market course is designed to provide students with practical knowledge of equity markets and
trading strategies. It covers topics such as stock analysis, market indices, portfolio management, and regulatory
frameworks. The course emphasizes risk assessment and informed decision-making. By the end, students gain the skills
to invest wisely and navigate the stock market confidently.

Course Outcomes: After completing this course, the student shall be able to:
CO1-Understand the structure and functioning of primary and secondary stock markets in India and globally.
CO2 Analyse different financial instruments such as equities, mutual funds, ETFs, derivatives, and IPOs.
CO3 Apply fundamental and technical analysis tools to evaluate stocks and make informed investment decisions.
CO4 -Develop and manage a simulated investment portfolio using stock market principles and tools.
CO5-Demonstrate knowledge of regulatory frameworks (like SEBI) and ethical practices in equity investments

Course Contents:
Unit H Content and Online Assignment/
No Name Contents rs Pedagogy Resourc Discussion
es
1 Basics Investment objectives and process; types of 6 Lectures, videos on https://n Create a risk-
of investors; Instruments: Equity shares, preference investment basics, seindia.c return profile for
Investm shares, bonds, debentures; Risk and return class activities; om different
ent relationship; Types of orders and brokerage. Chapter 1, Investing in investor types.
LO: Understand the fundamental concepts, Stock Markets by
objectives, and types of investment to make Tripathi & Panwar.
informed financial decisions.
2 Indian Structure of the Indian Securities Market – Primary 6 Interactive https://s Prepare a report
Securiti and Secondary markets; IPOs and FPOs; presentations and ebi.gov.i on recent IPOs
es Participants: stock brokers, depositories, exchanges, mock IPO; Chapter 3, n and their
Market investors; Role of SEBI; NSE, BSE, MSEI; Security Investing in Stock performance.
indices. Markets by Singh &
LO: Gain knowledge of the structure, Singh.
instruments, and regulatory framework of the
Indian securities market.
3 Funda Economic, Industry and Company analysis; 6 Spreadsheet analysis Final- Perform a
mental Financial statements and ratios; Valuation metrics – and case study review; Paper20 fundamental
Analysi PE, PEG, Book Value, EVA; Shareholding patterns. Chapter 4, Investing in - analysis of a
s LO: Apply fundamental analysis techniques to Stock Markets by Revised. listed company
evaluate the intrinsic value of financial securities. Kumar & Nangia. pdf using EIC
approach.

4 Technic Basic and advanced charting tools; Trends, support 6 Charting practice Final- Analyze charts
al and resistance; Moving Averages, MACD, RSI; using online Paper20 of Nifty50
Analysi Filter rules; Market breadth indicators. platforms; Chapter 5, - stocks and
s LO: Use technical analysis tools and chart Investing in Stock Revised. predict trends.
patterns to forecast price movements and support Markets by Tripathi & pdf
investment decisions. Panwar.

69
5 Mutual Structure and types: Equity, debt, hybrid, index 5 NAV calculator demo Final- Compare three
Funds funds, ETFs; NAV calculation; Entry vs. exit loads; and fund comparison; Paper20 mutual funds
and Fund selection criteria; CRISIL mutual fund ranking. Chapter 6, Investing in - from different
ETFs LO: Understand the structure, benefits, and risks Stock Markets by Revised. categories and
of investing in mutual funds and exchange-traded Kumar & Nangia. pdf suggest best
funds (ETFs). option for a 5-
year horizon.

6 Investm Long-term vs short-term investing; Value vs growth 5 Ethical dilemma case Investm Debate on value
ent investing; Investment biases; Insider trading and discussions; Chapter ent investing vs
Strategi regulatory framework; Do’s and Don’ts of investing. 7, Investing in Stock Manage growth
es and LO: Explore various investment strategies and Markets by Singh & ment - investing.
Ethics the importance of ethical considerations in Singh. Course
financial decision-making.
7 Indian Traditional Indian saving habits (e.g., gold, land, 6 Discussion of https://i Write a short
Knowle cooperative banking); Indigenous financial practices Kautilya’s ideas and ksindia. paper on
dge and their relevance in modern investment; Financial Indian case lets; org relevance of
System wisdom from Chana Kya’s Arthashastra and ancient Reference: R.P. Indian
and merchant systems. Kangle’sTheArthasha traditional
Traditi LO: Recognize traditional Indian investment stra. savings in
onal practices and their relevance to modern financial today’s stock
Investin planning and sustainability. market.
g
Wisdo
m

Text Books:
1. Kumar, V. & Nangia, R.S. – Investing in Stock Markets, Ane Books
2. Singh, J.K. & Singh, Amit Kumar – Investing in Stock Markets, A.K. Publications, Delhi
3. Tripathi, Vanita & Panwar, Neha – Investing in Stock Markets, Taxman Publications
4. R.P. Kangle – The Arthashastra, Motilal

70
 ACCOUNTING & TAXATION WITH GST
BCM-5111
Course Type: - Compulsory
Course Credits – 4 Theory

The objective of this course is to provide students with a comprehensive understanding of accounting principles and
taxation systems, including Goods and Services Tax (GST). It aims to equip learners with practical skills in
maintaining financial records, preparing tax returns, and ensuring compliance with current tax laws. The course also
emphasizes the integration of GST into business operations for efficient financial management.

Course Outcomes: After completing this course, the student shall be able to:
CO1-Understand fundamental accounting principles and their application in business.
CO2-Gain knowledge of direct and indirect taxation systems in India.
CO3-Apply GST concepts in preparing and filing tax returns accurately.
CO4-Analyze financial transactions and prepare essential financial statements.
CO5-Develop practical skills in using accounting software for GST compliance.

Course Contents:
Uni H Conte Onlin Assignment/
t Name Contents rs nt and e Discussion
No . Pedag Resou
ogy rces
1 Introduct Concepts and objectives of accounting. Introduction to taxation: 4 Chapte Explain the role
ion to Types (Direct vs Indirect Tax). Basics of Income Tax and r 1,2 of https:// of accounting
Accounti overview of Indian tax system. Text incom and taxation in
ng & LO: Learner will learn to apply accounting treatments for Book etaxin business
Taxation taxes such as Income Tax, TDS, and GST, and handle dia.go decision-making
provisions in final accounts v.in/Pa with examples
ges/tut from Indian
orials. businesses.
aspx?
2 Accounti 1. Accounting treatment of taxes (Income Tax, TDS, and GST). 1 Chapte https:// Preparation of
ng for 2. Provision for taxation in final accounts. 3. Tax deduction and 0 r 4-5 of www.i salary statement
Taxation collection at source (TDS/TCS). 4.Deferred Tax concept and Text cai.org with tax
accounting treatment Book /post/a implications
LO :Learner will understand the evolution and structure of mend
GST and compare it with the previous tax system ments-
to-
as22-
nce?
3 Overview 1. Evolution and need for GST in India. 2. Basic concepts of 5 Chapte https:// Preparing GST
of GST GST: CGST, SGST, IGST, UTGST. 3. GST vs. previous r of cbic- invoice and
indirect tax system. Text gst.go calculating GST
LO: Learner will also learn the GST registration process, Book v.in/ab liability
types of supply, and concepts like time, place, and value of out-
supply, along with Reverse Charge Mechanism gst.ht
ml?
4 Registrat 1. GST registration process and threshold limits. 2. Meaning and 8 Chapte https:// GST
ion and types of supply: Composite and Mixed Supply. 3. Time, r of cbic- Registration
Supply Place, and Value of Supply.4.Reverse Charge Mechanism Text gst.go form filling
under (RCM) Book v.in/ab (mock/demo)
GST LO: Learner will understand GST registration, classify out-
types of supply, and determine time, place, and value of gst.ht
supply including Reverse Charge Mechanism. ml?
71
5 Input 1 an. Input Tax Credit (ITC) – eligibility and conditions. 7 Chapte GST Filing of GSTR-
Tax 2. Utilization and reversal of ITC. 3. Types of GST Returns r of ITC-01 1 and GSTR-3B
Credit (GSTR-1, GSTR-3B, GSTR-9). 4. Return filing procedures d Text
and GST deadlines. Book
Returns LO: Learner will evaluate and apply Input Tax Credit rules
and gain hands-on experience in GST return filing.

6 Practical 1. GST invoice format and e-invoicing. 2. GST portal navigation 6 Chapte Case Analyze a case
Aspects and return filing demo (optional practical). 3. Common errors r of Studie study of a small
and Case and compliance issues. 4. Case studies on GST application in Text s on business
Studies business. Book GST - implementing
LO: Unit will focus on practical skills such as preparing CA GST, covering
GST invoices, navigating the GST portal, and analysing case KAMA invoicing,
studies to understand real-world GST applications. L returns, and
GARG compliance
(1).pdf challenges.
7 Case Analyze real-life case studies to understand the practical 4 Chapte Case Analyse a real-
Studies implications of GST and tax accounting. r of Studie life business
and LO: Analyze real-life case scenarios to apply GST concepts Text s on case to evaluate
Applicati and tax accounting principles for practical problem-solving. Book GST - the
ons CA implementation
KAMA of GST and its
L impact on tax
GARG compliance,
(1).pdf accounting
practices, and
financial
reporting.

Text Book
1. Taxation Law & Practice – Dr. H.C. Mehrotra & Dr. S.P. Goyal
2. Students’ Guide to Income Tax – Dr. Vinod K. Singhania & Monica Singhania
3. GST Law and Practice – V.S. Datey
Reference Books:
1. Handbook on GST – CA Praveen Sharma
2. Income Tax & GST – T.N. Manoharan & G.R. Hari

72
 DIRECT TAX
BCM-5210
Course Type: Compulsory
Course Credits – 3

The Direct Tax course provides a thorough understanding of the principles and provisions of direct taxation in India. It
covers topics such as income tax computation, tax planning, deductions, exemptions, and filing procedures. The course
also explains the responsibilities of taxpayers and the role of tax authorities. By the end, students are equipped to handle
basic tax matters and ensure legal compliance.

Course Outcomes – After completion of this course the learner will be able to-
CO1- Understand the basic concepts and principles of direct taxation in India.
CO2- Compute taxable income under different heads for individuals and businesses.
CO3- Apply provisions of the Income Tax Act for tax planning and compliance.
CO4- Prepare and file income tax returns using applicable forms and procedures.
CO5-Analyze real-world scenarios to identify tax liabilities and optimize tax outcomes.

Course Contents:
Uni H Content Online Assignment/
t Name Contents r and Resources Discussion
No s Pedagogy
.
1 Introd Definition of income, Casual Income, Agricultural 2 Chapter https://incom Fundamentals of
uction Income, Person, assesses, Previous year, Assessment 1,2,3,4,5 etaxindia.gov Income Tax:
year, Gross Total Income, Total Income, Exempted of Text .in/pages/tuto Definitions,
income under section 10, Heads of Income, Permanent Book rials.aspx Income
Account Number (PAN), and Residential Status. Classification,
LO: Get familiar with definitions of income tax and Exemptions,
residential status Residential Status,
and PAN under
the Income-tax
Act, 1961"
2 Comp Meaning & definition, Different forms of salary 5 Chapter 6 https://incom Numerical,
utatio Allowances, Perquisites, Valuation of allowances and of Text etaxindia.gov computation of
n of Perquisites. Provisions regarding Provident Fund, Book .in/pages/tuto income from
Incom Entertainment Allowances, Professional Tax, rials.aspx salary
e from computation of income from salary.
Salary LO: Learners will understand the components of
salary, applicable exemptions and deductions, and
how to compute taxable salary under the Income tax
Act.
3 Comp Types of House Property. Determination of Gross 5 Chapter 8 https://incom Numerical,
utatio Annual Value, Municipal Tax & Deductions u/s 24. of Text etaxindia.gov computation of
n of Treatment of unrealized rent & Vacancy period. Book .in/pages/tuto income from
Incom Computation of income from house property. rials.aspx House Property
e from LO: Learners will understand how to determine
House taxable income from owned or let-out house
Prope properties, including concepts like Gross Annual
rty Value, municipal taxes, and standard deductions.
4 Comp Meaning, income chargeable under Income Tax 5 Chapter 9 https://incom Numerical,
utatio (section 28). Deductions in respect of expenses & of Text etaxindia.gov computation of
n of allowances. Disallowed expenses. (Excluding Book .in/pages/tuto income from
Incom special business) Depreciation, computation of rials.aspx business and
e from income from business. profession
Busin
73
 ess or LO: By Analyzing provisions of business
Profes income, learner will be able to compute income
sion from business or Profession

5 Comp Meaning, Items included & types of Capital Gain/Loss. 4 Chapter https://incom Numerical,
utatio Computation of Capital Gain/Loss. Capital Gain 11 of Text etaxindia.gov computation of
n of Exempted from Tax. (U/s 54, 54B, 54D, 54ED, 54F, Book .in/pages/tuto taxable capital
Incom 54G.54H) Computation of taxable capital gains. rials.aspx gain.
e from LO: Analysis provisions of Capital Gain LTCG,
Capit STCG computation of taxable capital gain
al gain
6 Comp Meaning & types of Income. Allowable & 4 Chapter https://incom Numerical,
utatio Disallowable Deductions, exempted incomes. 12 of Text etaxindia.gov computation of
n of Computation of Income from other sources. Book .in/pages/tuto income from other
Incom LO: Learners will understand how to identify rials.aspx sources
e from and compute taxable income not covered
Other under other specific heads, such as interest,
Sourc dividends, gifts and winnings from lotteries.
es
7 Set off Set Off of Losses under- same head, other head. 5 Chapter https://incom Numerical,
& Carry forward & set off. Deductions u/s 80C to 13,15,16 etaxindia.gov computation of
carry 80U Assessment of Individuals & tax liability. of Text .in/pages/tuto total income
forwar LO: Analysis provisions of computation of total Book rials.aspx
d of income and deductions available u/s 80C to 80U will
Losses be able to get the taxable income of a Individuals
and
Compu
tation
of total
income

Textbook
1. Income Tax Law & Practice by Prof. Shripal Saklecha
2. Income Tax Law and Accounts by H.C. Mehrotra
Reference Book:
Students Guide to Income tax by V.K. Singhania
Reference: Material issued by ICSI, Financial Dailies and Periodicals like Business Standard, The
Economic Times and Financial Express, Economic and Political Weekly.

74
 GOODS & SERVICES TAX (GST) AND CUSTOMS LAW
BCM-5310
Course Type: - Major
Course Credits – 3 Theory

The Goods & Services Tax (GST) and Customs Law course aims to provide comprehensive knowledge of indirect
taxation in India. It covers the structure, registration, filing procedures, and compliance under GST, along with the
fundamentals of customs law. The course explains tax implications on the movement of goods and services both
domestically and internationally. By the end, students are equipped to manage GST and customs-related compliance
in business operations.

Course Outcomes – After completion of this course the learner will be able to-
CO1: Understand the Evolution and Structure of Indirect Taxation in India.
CO2: Apply Fundamental GST Concepts to Real-Life Business Transactions.
CO3: Demonstrate Practical Knowledge of GST Registration and Return Filing.
CO4: Analyse and Compute Input Tax Credit and GST Payments.
CO5: Comprehend GST Compliance, Return Filing, and Assessment Procedures.

Course Contents:
Uni H Conte Online Assignmen
t Name Contents rs nt and Resources t/
No . Pedag Discussion
ogy
1 Introduct Overview of Indian Tax System: Direct vs Indirect Taxes. 4 Chapte https://ww Hands-on with
ion to Evolution of GST in India. Pre-GST Tax Structure (VAT, r 1 of w.nacin.go GSTN portal
Indirect Service Tax, Excise Duty) Dual GST Model: CGST, SGST, Text v.in/TrgiG interface
Taxation IGST & UTGST Book OT.html?
LO: Learners will understand the structure of the Indian
tax system, the evolution of GST, and compare the pre-
GST tax regime with the current dual GST model (CGST,
SGST, IGST, UTGST).
2 Concepts Meaning and Scope of Supply (Sec 7), Place of Supply, Time 4 Chapte GST Law Understandin
and of Supply, Value of Supply. Composite and Mixed Supply, r 1-2 of https://cbic- g the Role of
Definitio Exemptions under GST, Reverse Charge Mechanism. Text gst.gov.in/s Reverse
ns ,LO: Learners will explain key GST concepts such as Book ectoral- Charge
supply, place and time of supply, value of supply, faq.html? Mechanism
exemptions, composite and mixed supply, and reverse and
charge mechanism under the GST law. Exemptions in
GST
3 GST Persons liable for registration (Threshold limits), Voluntary 4 Chapte GST Law Filing a
Registrat and Compulsory registration GSTIN, PAN linkage. r https://cbic- sample
ion and LO: Learners will identify persons liable for GST 3,4,5of gst.gov.in/s GSTR-1 & 3B
Documen registration, distinguish between voluntary and Text ectoral- online
tation compulsory registration, and understand GSTIN, PAN Book faq.html?
linkage, and documentation requirements.

4 Input Tax Meaning and eligibility of Input Tax Credit (ITC), Conditions 4 Chapte https://insta Case studies
Credit and for availing ITC Blocked credits and reversal of ITC. r 6,7,8 pdf.in/input on
GST Utilization of ITC (CGST, SGST, IGST hierarchy), Payment of Text -tax-credit- classification,
Payment of tax, interest, penalty, Electronic Cash Ledger, Credit Ledger Book mechanism ITC disputes,
& Liability Ledger -under- time/place of
LO: Learners will apply the rules for claiming and gst/? supply
utilizing Input Tax Credit (ITC), including blocked credits
and reversals, and understand the payment process using
the electronic ledgers under GST.
75
5 GST Filing of returns: Monthly, Quarterly, Annual, Late 4 Chapte Goods & Compliance
Returns fees, penalties for non-compliance, GST Audit, Assessment r Services under GST:
& types, GST Notices and Adjudication 10,11, Tax (GST) | Returns,
Assessme LO: Learners will understand the filing process for various 12,13 Returns Penalties, and
nt GST returns, assess implications of non-compliance, and of Text Audit
explain audit, assessment, notices, and adjudication Book
procedures under GST.
6 Overview Introduction to Customs Act, 1962, Types of duties: Basic, 6 Chapte Customs Practical
of Customs Countervailing, Anti-dumping, Import and Export procedures: r16-17 Law issues in
Law Bill of Entry, Shipping Bill Baggage rules and prohibited of Text https://cbic- Customs
goods Book gst.gov.in/s clearance and
LO: Learners will understand the basics of the Customs ectoral- documentatio
Act, identify different types of duties, and describe faq.html? n
import/export procedures including documentation,
baggage rules, and prohibited goods.
7 Strategic Formulate indirect tax strategies for compliance, cost 4 Text https://ww Evaluate the
Tax efficiency, and business growth, including handling anti- Book w.nacin.go Role of GST
Planning profiteering and classification issues. v.in/TrgiG in Enhancing
under LO: Develop strategic indirect tax plans that ensure legal OT.html Tax
Indirect compliance, reduce costs, and support business growth. Compliance
Taxes and Its Impact
on Business
Operations in
India.
Text book
1. Dr. Vinod K. Singhania – Students’ Guide to GST & Customs Law
Reference Book
1. V.S. Datey – GST Ready Reckoner
2. GST Manual – Government of India (CBIC website)
3. ICAI / ICMAI modules (for reference)

76
 FINANCIAL MANAGEMENT
BCM-5410
Course Type: - OPTIONAL
Course Category: DSE
Course Credits – 4 Theory

The Financial Management course is designed to provide students with essential knowledge of managing a firm’s
financial resources. It covers key areas such as capital budgeting, cost of capital, working capital management, and
financial planning. The course emphasizes decision-making to maximize shareholder value. By the end, students are
equipped to make informed financial decisions in a business context
.
Course Outcomes – After completion of this course the learner will be able to-
CO1- Gain the knowledge and use of Financial Management.
CO2- Understand and implementation and use of Cash Management As per AS-3.
CO3- Learn the use of Analysing Leverage.
CO4- Gain the knowledge of meaning of Time value of Money.
CO5- Gain the knowledge of meaning of Capital Budget and Dividend Policy Decision.

Course Content –
U H Cont Online Assignment/
ni Name Contents rs ent Resources Discussion
t . and
N Peda
o gogy
1 Introduction Concept and Nature of financial management, 7 Chap P11_16082 Assignment on
Goals of Financial management, Finance function, ter 1- 4.pdf Financial
Scope of Finance. Organization of Finance of Management,
Function, Relationship of Finance Function with Text Goals, Scope,
other disciplines, Role and Functions of finance Book Relationship
manager. of financial
Lo: Get familiar with the meaning of Financial function.
Management, Functions, Scope, Concept,
Principles, Financial Management useful in
different disciplines.
2 Working Capital Introduction, nature & concepts. Planning for 7 Chap P11_16082 Assignment of
Management Working Capital management, Determination of ter 4.pdf working
financing mix, Determinants of working capital, 13 of capital,
Estimation and Calculation of Working Capital, Text receivables
Numerical problems, Working Capital Finance, Book mgt., cash
Various modes/ methods of WC Financing. mgt.,
Receivables Management: Objectives, costs, inventory mgt.
benefits, Credit
Policies. Collection policies. Numerical Problems.
Inventory Management: Objectives, cost &
benefits of holding Inventory. Techniques: ABC
system, EOQ model, Numerical problems.
Cash Management: Introduction, motives &
objectives for holding cash, factors determining
Cash, Cash Budgeting as management tool, its
elements & methods. Strategies & Techniques of
cash management, Numerical problems.
Lo: - Students get knowledge of Working
Capital, Receivables, Inventory and Cash
Management

77
3 Sources Of Long- Concept, Debt and Equity, Equity and Preference 5 Chap P11_16082 Assignment on
Term Funds Shares, Debentures, Term Loans, etc. Lease, Hire ter 4.pdf Equity shares,
purchase & Project financing. Venture Capital 4,5 Preference
finance. of Shares, Hire
Lo: - Students get familiar with Long Term Text purchasing.
Funds, Equity Shares, Preference Shares, Hire Book
Purchase, Venture Capital Financing

4 Concept & Introduction, Concept, Definition & Importance, 5 Chap P11_16082 Assignment on
Measurement of Assumptions, Cost of Debt, Cost of Preference, ter 4.pdf Calculating
Cost of Capital Cost of Equity, Weighted Average Cost of Capital. 19,2 cost of capital
Numerical Problems. 0 of
Lo: -By these students know about Text
Measurement of cost of capital. Book
5 Leverage Analysis Concept of Leverage, Operating Leverage, 5 Chap P11_16082 Assignment on
Financial Leverage, and Combine Leverage. ter 4.pdf leverage cost
Importance of Leverages, Relationship of 6,7 of Amul Co.,
Leverages with Capital Structure, EBIT-EPS of Samsung etc.
analysis Numerical problems. Text
Lo: - Students get knowledge of Book
Leverage, and its types and practical
knowledge of calculating EBIT, EPS.
6 Time Value of Concept and Utility, Future Value of a Single Cash 4 Chap P11_16082 Assignment on
Money Flow, Multiple Flows and Annuity. Present value ter 4.pdf future value of
of a Single Cash Flow, Multiple Flows and 2,3 cash,
Annuity. Compounding and Discounting of discounting
Techniques, Numerical Problems. Text techniques.
Lo: - By this student get knowledge about Cash Book
Flow, Annuity and future flows.
7 Capital Budgeting Introduction, Importance, Difficulties and kinds of 7 Chap P11_16082 Assignment on
CB Decisions, Basic Data Requirements, Appraisal ter 4.pdf decision
Criteria’s; DCF and Non DCF Methods for 8,9,1 making,
Evaluating Projects, Numerical Problems. 0 of capital
An Introduction to Capital Structure Theories and Text structure
Dividend Policy Decisions Book theories,
Lo: - Students get knowledge of Capital planning of
Budgeting, difficulties, Evaluation of projects. capital
arrangement.

Text Books–
1. Financial Management by Khan and Jain
Reference Book
1.Financial Management by I.M. Pandey
2. Financial Management by Prashana Chandra

78
 PUBLIC FINANCE
BCM-5411
CourseType:DES
Credits: 4

The Public Finance course focuses on the role of government in the economy, particularly in revenue generation and
public expenditure. It covers topics such as taxation, budgeting, public debt, and fiscal policy. The course analyzes how
government financial decisions impact economic stability and development. By the end, students understand the
principles and challenges of managing public funds effectively.

Course Outcome –– After completion of this course the learner will be able to-
CO1-Understand the nature, scope, and significance of public finance
CO2-Analyze government revenue systems and taxation principles
CO3-Evaluate government expenditure and its impact on economic stability and growth
CO4-Examine public debt and its management
CO5-Assess fiscal policy and budgetary procedures

Course Contents –
Uni H Chapte Online Assessme
t Name Contents o r Resource nt /
No. u Referen Discussio
rs ce n
1 Public Meaning, scope, functions and role in the national economy; 7 H.L. https://fina Lecture,
Finance public vs private finance; modern trends; public enterprises Bhatia, ncialservice Discussio
– features, structure, merits and demerits. Ch. 1 s.gov.in/bet n.
LO: Learn the role of public finance in economic a/en Assignme
development and how it influences national resource nt
allocation.
2 Public Sources of revenue; canons of taxation; division and 7 D.M. https://ww Lecture,
Revenue principles of tax burden; objectives and effects of taxation; Mithani w.incometa Group
types of taxes – direct & indirect; taxable capacity. , Ch. 4– x.gov.in/iecDiscussio
LO: Understand government revenue systems and their 6 /foportal/ n.
effect on public welfare and fiscal sustainability. Assignme
nt
3 Public Public vs private expenditure; classification and objectives; 6 M.L. https://ww Lecture,
Expendit causes of increasing expenditure; canons of expenditure; Jhingan, w.indiabud Group
ure effects and importance. Ch. 7–8 get.gov.in/e Presentati
LO: Comprehend government spending, budget conomicsur on.
allocation and the economic effects of public expenditure. vey/ Presentati
on
4 Public Meaning, classification, objectives; types and effects; 5 D.M. https://rbi.o Lecture,
Debt management and redemption of debt; role in development. Mithani rg.in/scripts Case-
LOI: Learn how governments raise and manage debt , Ch. 10 /FS_PDS.as based
responsibly to support development without px Learning.
compromising fiscal health. Assignme
nt
5 Deficit Deficit financing – meaning, effects, limitations; types of 5 H.L. https://ww Lecture,
Financin budgets; economic and functional classification; budgetary Bhatia, w.indiabud Group
g & procedures in India. Ch. 12– get.gov.in/ Discussio
Budget LO: Develop understanding of budgeting systems, their 13 n.
classifications, and the role of deficit financing. Presentati
on
6 Treasury Meaning, scope, objectives and functions; structure of 6 V.A. Public Lecture.
Manage treasury and integrated treasury (cost and profit centers), Avdhan Finance - Assignme
ment benefits. Course nt
79
 LO: Learn how treasury departments manage i, Ch. 1–
government finances, cash flows, and risks. 3
7 Risk Types of financial and operational risks; risk classification 4 S.K. https://ww Lecture,
Analysis and control strategies. Bagchi, w.sebi.gov. Group
and LO: Identify key financial risks and explore tools for Ch. 2–4 in/sebi_dat Discussio
Control effective risk control in public and treasury finance. a/commond n.
ocs/ch10_p. Presentati
pdf on

Text Book
1. Treasury Risk Management – S.K. Bagchi
2. Public Finance – H.L. Bhatia (Vikas Publishing)
3. Treasury Management in India – V.A. Avdhani (Himalaya Publishing)
4. Public Finance – D.M. Mithani (Himalaya Publishing)
5. Money, Banking, International Trade and Public Finance – M.L. Jhingan

80
 6th Semester
Category Code Course Credits

Major BCM - 6110 Corporate Tax 3

Management
DSE BCM - 6210 Human Resource
Management/
Financial Institution 4
BCM – 6211 & Market
DSE BCM - 6310 Advanced Auditing/
BCM – 6311 Management
Information System 4

Major BCM – 6410 Strategic Tax 3

Management
Field BCM – 6510 Field Project/Internships/
Project/Internships/
Apprentices 6
Apprentices
Total 20

81
 CORPORATE TAX PLANNING AND MANAGEMENT
BCM - 6110
Course Type- Compulsory
Course Credits- 3 Theory

This course is based on the provisions of The Income Tax Act, 1961 with reference to company assesses. This course
will enable the students to understand the tax provisions related to the companies and compute the tax liability. Level of
knowledge expected from the students after completion of this course is working knowledge.

Course Outcomes – After completion of this course the learner will be able to-
CO1-Understand the concepts and objectives of corporate tax planning.
CO2-Apply tax planning techniques for business decisions and transactions.
CO3-Analyze tax implications of mergers, acquisitions, and restructuring.
CO4-Ensure compliance with corporate tax laws and regulations.
CO5-Develop strategies to minimize tax liability legally and ethically.

Course Contents
U H Cont Online Assignmen
ni Name Contents rs ent Resources t/
t . and Discussion
Peda
gogy
1 Introduction 1.Basic Concepts: Assesses, Previous Year, Assessment 4 Text https://incometaxi Importance
to Corporate Year, Company under Income Tax Act2.Residential Book ndia.gov.in/pages/ of corporate
Taxation Status and Incidence of Taxation for Companies tutorials.aspx tax in
LO Learners will understand the basic concepts business
under the Income Tax Act, including assesses, growth.
assessment year, previous year, and the definition of
a company, along with determining residential status
and its impact on taxation.
2 Rates, 2.Corporate Tax Rates and Surcharge (Latest Finance 4 Text https://incometaxi Impact of
Surcharge Act) 4.Minimum Alternate Tax (MAT) and its Book ndia.gov.in/pages/ MAT and
and MAT Applicability tutorials.aspx surcharge
LO: Learners will analyze applicable corporate tax on
rates, surcharges, and understand the concept and corporate
computation of Minimum Alternate Tax (MAT) as profits
per the latest Finance Act.
3 Tax 1.Tax Planning vs. Tax Avoidance vs. Tax Evasion 6 https://incometaxi
Planning for 2.Tax Planning with Reference to: I .Setting up of a ndia.gov.in/pages/
Business New Business ii .Location and Nature of Business iii tutorials.aspx
Decisions .Form of Business Organization (Company vs. LLP)
LO: Learners will differentiate between tax
planning, avoidance, and evasion, and apply tax
planning strategies in relation to business setup,
choice of business location, nature, and
organizational form (Company vs. LLP).
4 Tax Tax Planning Regarding: i. Dividend Distribution ii. 6 Text https://incometaxi Tax
Planning for Bonus Shares and Buy-back of Shares iii .Remuneration Book ndia.gov.in/pages/ strategies in
Specific to Directors and Key Personnel tutorials.aspx mergers
Transaction LO: Learners will apply tax planning methods for and
s corporate decisions involving dividend distribution, acquisitions
bonus issues, buy-back of shares, and managerial .
remuneration.

82
5 Tax Return Filing Procedure and Due Dates for Companies, 4 Text https://incometaxi Importance
Managemen TDS and TCS Provisions Applicable to Companies. Book ndia.gov.in/pages/ of tax
t and LO: Learners will understand the procedural tutorials.aspx manageme
Administrat aspects of return filing for companies, and apply nt for
ion TDS and TCS provisions relevant to corporate compliance
taxpayers. .

6 Advance Advance Tax Liability and Computation 4 Text https://incometaxi

Tax Interest and Penalties under the Income Tax Act Book ndia.gov.in/pages/ Significanc
LO: Learners will compute advance tax liability tutorials.aspx e of
for companies and understand related advance tax
provisions regarding interest and penalties and
under the Income Tax Act. consequenc
es of delay.

7 Computatio Provisions for computing taxable income of 2 Text Tax Calculator Steps to
n of companies. Book compute
Corporate Accurately calculate corporate tax liability, corporate
Tax tax liability.
Liability Considering deductions, exemptions, and set-offs.
LO: Understand the fundamental principles
and legal framework of corporate taxation in
India.

Text Book
1. Dr. Vinod K. Singhania & Dr. Monica Singhania – Corporate Tax Planning and Business Tax Procedures
2. Mehrotra & Goyal – Direct Taxes – Law and Practice
Reference Book
1. Ahuja & Gupta – Direct Taxes – Law and Practice
2. Income Tax Act, 1961 (Bare Act)
3. CBDT Circulars and Notifications
4. ICAI Publications on Tax Planning and Corporate Taxation
5. Budget Speeches and Union Budget Documents (Latest)

83
 HUMAN RESOURCE MANAGEMENT
BCM-6210
Course Type: - DSE
Course Credits – 4 Theory

This course introduces HRM as a fundamental component of the competitiveness, effectiveness, and
sustainability of an organization. The course aims at teaching students to be able to develop decisions concerning
HRM issues on the department level, participate in development of HR policies and practices for the company,
implement HR strategy of the company.

Course Outcomes: After completing this course, students will be able to:
CO1-Understand HRM Functions: Gain knowledge of core HR functions such as recruitment, training, appraisal,
compensation, and separation.
CO2-Develop Talent Acquisition Skills: Learn methods for effective workforce planning, recruitment, and selection
processes.
CO3-Enhance Training & Development Abilities: Understand how to design and implement employee development
programs.
CO4-Apply Performance & Compensation Systems: Gain skills to evaluate employee performance and link it to fair
compensation.
CO5-Plan Careers & Manage Exit Processes: Learn career and succession planning techniques and manage employee
separation professionally.

Course Contents:
Uni Hr Content Online Assignment/
t Name Contents s. and Resources Discussion
No Pedagogy
1 RM is the strategic approach to the effective 4 Chapter 1 Human Discuss the
Human management of people in an organization so that ,3 of Text Resource role of HRM
Resourc they help the business gain a competitive advantage. Book Managemen in achieving
e It covers the entire employee lifecycle. t - Course organizational
Manage LO: Understand the fundamental principles, goals.”
ment objectives, and functions of HRM.
2 Human Resource Planning: Forecasting future 4 Chapter Human Prepare a
human resource needs. Recruitment: Attracting 4,5,6,& Resource recruitment
Acquisit qualified candidates. Selection: Choosing the most 7of Text Managemen and selection
ion of suitable candidates. On boarding: Integrating new Book t - Course plan for a mid-
Human hires into the organization. level position.
Resourc LO: Learn effective methods for manpower
es planning, recruitment, and selection.
3 Training: Improving employees' current job 4 Chapter 8 https://trainin Design a
performance .Development: Preparing employees of Text gonline.gov.i training
Training for future roles .Methods: On-the-job training, Book n//?utm_sour program for
and workshops, e-learning, mentoring, etc. ce=chatgpt.c new
Develop LO: Gain skills to design and implement om employees in a
ment employee training and development programs. retail
Manage company.
ment
4 This involves evaluating employee performance 6 Chapter https://dopt.g Evaluate the
regularly through: Self-appraisals, Manager 9,10 of ov.in/ais- effectiveness
reviews, 360-degree feedback Text performance- of different
Objective setting (e.g., KPIs or OKRs)Purpose Book appraisal performance
Performa :Identifying areas of improvement ,Rewarding high appraisal
nce performers, Guiding promotions and training methods.
Appraisa LO: Understand how to assess and improve
l System employee performance through appraisal tools.
84
5 Compens Direct pay: Salaries, wages, bonuses. Indirect pay: 6 Chapter https://www. Analyze the
ation Benefits like health insurance, retirement plans. 26of Text indiacode.nic components of
Incentives: Performance-based rewards Effective Book .in/handle/12 a competitive
compensation systems help in attracting, motivating, 3456789/157 compensation
and retaining employees. 93? package.”
LO: Learn to structure fair and motivating
compensation and benefits systems.

6 Career Career Planning: Helping employees understand 3 Chapter Human Develop a

Planning and develop career paths Succession Planning: 18 of Text Resource career path
and Preparing for future leadership or critical role Book Managemen and succession
Successio replacements to ensure business continuity. t - Course plan for a key
n LO: Explore strategies for employee career managerial
Planning growth and leadership succession. role.”

7 Separatio His includes managing the process when an 3 Chapter # Human Study the exit
n employee leaves the organization: Voluntary: of Text Resource process and
Resignation or retirement .Involuntary: Layoff or Book Managemen suggest
termination. Exit interviews, final settlements, and t - Course improvements
transition planning are part of this. for employee
LO: Understand processes and best practices for retention.”
managing employee exit and retirement.

Text Readings
1. Michael Armstrong, “A Handbook of Human Resource Practice”, London, Kogan Page, 8thEdn. 2001.
2. David S. Decenzo and VSP Rao, Ashwattapa“Personnel/Human Resource Management”, New Delhi, Prentice
Hall, 3rdEdn. 1988.
3. Robert L. Mathis and John H. Jackson, “Human Resource Management”, 9thEdn. South Western College
Publishing, 1995.
Reference Books:
1. David S. Decenzo and Stephen P. Robbins, “Personnel/Human Resource Management”, New
Delhi, Prentice Hall
2. K. Aswathappa (Author) "Human Resource Management: Text & Cases "| 8th Edition McGraw Hill.
3.V.S.P Rao. “Human Resource Management" Taxmann

85
 FINANCIAL INSTITUTION & MARKET
BCM-6211
Course Category: DSE
Course Type: - OPTIONAL
Course Credits – 4 Theory

The Financial Institution and Market course aims to provide students with a comprehensive understanding of the
structure and functions of financial systems. It explores the roles of banks, non-banking financial institutions, and
regulatory bodies in economic development. The course also examines various financial markets, including money,
capital, and foreign exchange markets. Additionally, it emphasizes the importance of financial instruments and risk
management in a dynamic financial environment.

Course Outcomes – After completion of this course the learner will be able to-
CO1-Understand structure of financial systems.
CO2- Identify roles of key financial institutions.
CO3- Learn types of financial instruments.
CO4- Analyse money and capital markets.
CO5- Know financial regulations and regulators

Course Contents:
Uni H Content and Online Assignment/
t Name Contents rs Pedagogy Resources Discussion
No .
1 Introdu Definition, meaning, Components, Functions of Indian 6 Chapter 1,2,3 https://ww Presentation
ction financial system and Role In Economic Development. of text book w.sebi.gov. on global
Reforms in the Financial System, SEBI and RBI. pp.1-43 in/ financial
Introduction to Global Financial System. Lecture and https://ww system
LO: Acquires clarity of Indian financial system discussion w.rbi.org.in
/

2 Mo Money Market & its characteristics, Types of Money 6 Chapter 4 of https://ww Discussion
Market instruments, Commercial Bill, Treasury Bill, Call text book w.rbi.org.in on case of
ney
Money, Call Notice, Certificate of Deposit other Money pp.45-98 / IL&FS
Mar
Market Instruments. Lecture and
ket
LO: Able to identify different types of money market discussion
instruments

3 Capital Primary Market- Meaning & Significance, Instruments of 6 Chapter 5,6 https://ww Discussion
Market Primary Markets- Equity Shares, Preference Shares, of text book w.bseindia. on
- Debentures, Public Issue of Securities Through Prospectus, pp.99-199 com/ importance
Primar Underwriting of Public Issues.SEBI & Regulation of Lecture and of
y discusn underwriting
Primary Market https://ww in light of
LO: Able to describe the capital market and its w.nseindia. Infosys IPO
functions and role of SEBI com/ in the year
https://ww 1993
w.sebi.gov.
in/

86
4 Capital Stock Exchanges, Introduction, Functions, Brokers, 6 Chapter 8 of https://ww
Market Trading, Depositories, National Stock Exchange, Bombay text book w.bseindia. Visit of
- Stock Exchange, Regulations Related to stock Exchanges. pp.200-273 com/ Stock
Second SEBI & Regulation of Secondary Market Lecture and https://ww Market
ary discussion Terminal
LO: Able to demonstrate and apply the knowledge of w.nseindia.
stock market com/
https://ww
w.sebi.gov.
in/

5 Credit Evaluation of Risk & Credit Rating, Methodology of 6 Chapter 19 of https://ww Case on
Rating credit rating, benefits of credit rating, Various Credit text book w.sebi.gov. Credit
Rating Agencies In India, Short Coming of Security pp.749-765 in/ Rating
Ratings Lecture and related issues
LO: Able to analyze the use of credit rating and its discussion
methodology
6 Mutual Introduction, History of mutual funds, types of mutual fund 6 Chapter 15 of https://ww Assignment
Funds schemes, SEBI Guidelines on Mutual Funds. text book w.sebi.gov. on analysis
LO: Able to identify different types mutual fund pp.613-656 in/ of
scheme and benefits of investing in mutual funds Lecture and Mutual fund
discussion schemes
7. Investo Investor Protection and role of SEBI, Micro Finance, 6 https://ww Hands on
r Financial Inclusion and role of financial institutions. w.sebi.gov. SEBI and
Protecti LO: Able to describe the role of SEBI in investors in/ investor
on and protection protection
Financi
al
Inclusio
n

Text Book
1.Indian Financial System by Bharti Pathak, Text Book
Reference Books
1. Financial Institutions and Markets by L.M. Bhole
Suggested Readings: Material issued by ICSI Financial Dailies & Periodicals like Business Standard, The
Economic Times & Financial Express, Economic and Political Weekly.

87
 ADVANCE AUDITING
BCM-6310
Course Type: - Compulsory
Course Credits – 4Theory

This course is based on the provisions of Standard on Auditing and guidelines issued by the institute of chartered
accountants of India. This course will enable the students to understand the Standards on Auditing. Level of
knowledge expected from the students after completion of this course is working knowledge.

Course Outcomes – After completion of this course the learner will be able to-
CO1: Understand auditing standards and regulatory frameworks.
CO2: Apply advanced auditing techniques and procedures.
CO3: Evaluate internal controls and assess audit risk.
CO4: Analyse and draft various types of audit reports.
CO5: Explore recent trends and emerging areas in auditing.

Course Contents:
Uni Name Contents H Conten Online Assignment/
t rs t and Resources Discussion
No . Pedago
gy
1 Introduction 1. Meaning, Objectives, Scope and Types of 6 Chapter https://cag. Assignment Topic:
to Advanced Audit2.Audit Planning, Programmed, and 1,2 of gov.in/uplo Prepare a
Auditing Working Papers(SA 700 series and others) Text ads/media/ comparative analysis
LO: Learners will understand the meaning, Book Financial- of different types of
objectives, and scope of auditing, differentiate Attest- audits (e.g., internal,
between various types of audits, and develop Audit- statutory,
the ability to plan audits, prepare audit Manual- government) with
programmers, and maintain working papers 202008161 examples from real
as per Standards on Auditing. 45830.pdf organizations.
2 Company Audit of Share Capital and Reserves. Audit of 6 Chapter https://cag. Draft an audit
Audit – I Debentures and Deposits. Audit of Dividends and 10 of gov.in/uplo program me for
Managerial Remuneration. Text ads/media/ verifying share
LO: Learners will understand the procedures Book Commercia capital and dividend
and legal framework for auditing key financial l-Manual- payments of a listed
components of a company such as share 16-08-23- company.
capital, reserves, and managerial 064e843f3
remuneration. b10821-
91996933.
pdf
3 Company Appointment, Qualifications, Rights, and Duties 6 Chapter https://cag. Explain the
Audit – II of Auditors. Audit Report: Types, Modifications, 7,9of gov.in/uplo qualifications and
and Disclaimer. CARO (Companies Auditor’s Text ads/media/ disqualifications of a
Report Order) Book Commercia company auditor
LO: Learners will explain the legal provisions l-Manual- with reference to the
for auditor appointments and responsibilities. 16-08-23- Companies Act,
Learners will analyze various types of audit 064e843f3 2013.
reports and interpret CARO guidelines b10821-
effectively. 91996933.
pdf
4 Audit of Co-operative Societies, Insurance Companies, 6 Chapter https://saiin Write a brief audit
Specialized Non-Profit Organizations (NGOs), Educational 13 of dia.gov.in/ plan for a non-profit
Entities Institutions. Text cen/hydera organization
Book bad/en/pag receiving foreign
e-cen- contributions.
88
 LO: Learners will gain knowledge of auditing hyderabad-
standards and practices applicable to various audit-
specialized entities. manuals?

5 Audit in IT IT Controls and Risks. Audit Tools and 6 Chapter https://cag. Identify and explain
Environmen Techniques in Computerized Environment. 21 of gov.in/mab three major IT risks
t Cyber security and Digital Audit Trails. Text /kolkata- in a computerized
LO: Learners will understand the challenges Book ii/en/pages/ accounting system
and controls associated with auditing in IT- single/7215 and how an auditor
based systems and utilize appropriate tools ? can address them.
and techniques.

6 Emerging Use of Data Analytics in Auditing. AI and 6 Chapter https://cag. Research and report
Technologie Automation in Audit .Block chain and Smart 21 of gov.in/mab how data analytics or
s in Auditing Contracts. Text /kolkata- AI is currently being
LO: Learners will explore how emerging Book ii/en/pages/ used in real-world
technologies are transforming auditing single/7215 auditing firms.
practices and develop an understanding of ?
their applications and implications.

7 Code of Professional Code of Conduct. Independence 4 Chapter https://cag. Analyze a real-world

Ethics for and Objectivity. Ethical Dilemmas and Case 20 of gov.in/uplo ethical dilemma
Auditors Studies. Text ads/media/ faced by an auditor
LO: Learners will interpret and apply ethical Book Code-of- and evaluate how it
principles, ensuring professionalism and Ethics-for- should be handled
integrity in auditing practices. the-IAAD- under ICAI’s Code
202011061 of Ethics.
20552-
202012261
54620.pdf?

Text Book
1-Advanced Auditing-Dr .T .R .Sharma, Dr .I .M. Sahai
Reference Book
1. Kamal Gupta & Ashok Arora – Fundamentals of Auditing
2. Tandon, B. N. – A Handbook of Practical Auditing
3. Institute of Chartered Accountants of India (ICAI) – Study Material and Guidance Notes
4. Aruna Jha – Auditing
5. ACCA & IFAC Materials for International Standards
6. Relevant Case Studies and ICAI Journals

89
 MANAGEMENT INFORMATION SYSTEM
BCM-6311
Course Category: DCE
Course Type: OPTIONAL
Course Credits: 4 Theory

The objective of the MIS course is to provide students with a clear understanding of how information systems support
business processes and decision-making. It aims to develop knowledge of system components, data management, and
IT infrastructure. The course also focuses on enhancing analytical and problem-solving skills using MIS tools.

Course Outcomes – After completion of this course the learner will be able to-
CO1: Understand the role of MIS in decision-making and business operations.
CO2: Identify key components and types of information systems.
CO3: Analyse how MIS supports strategic planning and competitive advantage.
CO4: Evaluate system development life cycles and implementation strategies.
CO5: Examine ethical, security, and global issues in MIS.

Course content
U H Content & Online Assignment/
nit Name Contant o Pedagogy Reference Discussion
N u Link Topics
o. r
s
1 System Concept and characteristics of systems, Types 6 Ch. 1–2: Management Differentiate
and (open, closed, physical, abstract), Data vs. Sushila Information between system
Informa Information, Information characteristics and types Madan, Ch. System - and information
tion of IS 1: O’Brien Course system with
Concept LO: Understand the fundamental concepts of examples.
s systems and information and their role in
organizational processes.
2 Manage Definition, Characteristics, Components, MIS 6 Ch. 2–3: https://www. Discuss the real-
ment development steps, Benefits and Limitations, Sadagopal, nic.gov.in/ time
Informa Computer role in MIS Ch. 3–4: applications of
tion LO: Explain how Management Information O’Brien MIS in different
Systems Systems support planning, control, and decision- industries.
making in organizations.
3 Data Data processing needs, data cycle and functions, 5 Ch. 4–5: https://www. Draw a data
Processi EDP systems, Flow charts, Types of software Simkin, Ch. nic.gov.in/ processing cycle
ng (system and application) 3: Sushila with real-world
LO: Describe the processes and techniques Madan business data
involved in efficient data collection, processing, example.
and storage.
4 Decisio Types of DSS, Components, Architecture, 5 Ch. 5–6: Management List and explain
n Characteristics, DSS tools and models O’Brien; Information three DSS tools
Support LO: Apply decision support system tools to Ch. 6: System - used in business
Systems improve managerial decision-making in complex Sadagopal Course decision-
scenarios. making.
5 System Phases of SDLC, Need and importance, CASE 6 Ch. 7: https://www.i Design an
Develop tools, Modular development, System Sushila bm.com/clou SDLC plan for
ment implementation Madan; Ch. d/learn/sdlc developing a
Life 8: O’Brien payroll system.

90
 Cycle LO: Understand the phases of the System
(SDLC) Development Life Cycle and their importance in
developing effective information systems.
6 Informa Meaning, Purpose, Types of audit, Risk 6 Ch. 9: Management Case study:
tion management, Audit tools and techniques, Role of IS Sushila Information Evaluate audit
Systems audit in modern business Madan, Ch. System - issues in a failed
Audit LO: Evaluate the importance of auditing 10: Simkin Course ERP system.
information systems to ensure data integrity,
security, and compliance.
7 Recent Cloud computing, Business Intelligence, ERP, 6 Ch. 11: https://cloud. Research and
Trends Artificial Intelligence, Big Data Analytics in MIS O’Brien; gov.in/user/ present a recent
in MIS LO: Analyse emerging trends in MIS, such as Ch. 12: trend impacting
cloud computing and AI, and their impact on Sadagopal MIS adoption.
business operations.

Text Books
1.Dr. Sushila Madam – Management Information and Control Systems, Latest Edition, Taxman Publications.
2.James A. O’Brien – Management Information Systems, 10th Edition, Tata McGraw-Hill.
Reference Book
1.S. Sadagopal – Management Information Systems, Prentice Hall of India.
2.M.G. Simkin – Introduction to Computer Information Systems for Business, S. Chand & Co.
3.Effy Oz – Management Information Systems, 7th Edition, Cengage Learning.

91
 STRATEGIC TAX MANAGEMENT
BCM – 6410

Course Type- Compulsory

Course Credits – 3 Theory

The objective of Strategic Tax Management is to equip learners with the skills to plan and manage taxation
efficiently to minimize tax liabilities while ensuring compliance with legal requirements. It focuses on aligning tax
strategies with overall business goals to enhance profitability and sustainability. Additionally, it emphasizes ethical
tax practices and risk management in a dynamic regulatory environment.

Course Outcomes: After completion of this course the learner will be able to-
CO1-Understand the concepts of tax planning, management, and avoidance, and evaluate their strategic
significance in business.
CO2-Analyze corporate tax strategies based on business structure, location, and managerial decisions like
dividend and remuneration planning.
CO3-Apply tax planning techniques under direct tax heads including salary, house property, business, capital
gains, and deductions under Chapter VI-A.
CO4-Understand the basic structure, scope, and importance of GST in the Indian indirect tax framework.
CO5-Develop strategic tax planning skills under GST, including ITC optimization and planning for inter/intra-
state transactions and mixed supplies.

Course Contents:
Hr Conte Online Assignment/
Unit Name Contents s. nt Resource Discussion
No and s
Pedag
ogy
1 Introducti Meaning and significance of strategic tax management. 4 Text https://do Role of
on to Objectives and scope. Tax planning, tax avoidance, book r.gov.in/o Strategic Tax
Strategic and tax evasion – key differences. Relationship of tax Chapt rganizati Management in
Tax management with corporate financial strategy. Legal er onal- Corporate
Manageme framework governing tax planning in India setup? Financial
nt LO: Understand the role and ethical boundaries of Planning in
strategic tax planning in business decision-making. India,

2 Corporate Overview of corporate taxation in India. Corporate tax 4 Text https://inc Strategic
Tax rate structure and surcharges. Strategic decisions in book ometaxin Corporate
Strategies capital structure (Debt vs Equity). Dividend distribution Chapt dia.gov.in Taxation in
vs Buyback strategies. Tax implications of mergers and er /pages/tut India: Impact on
acquisitions. Use of holding companies and group orials.asp Financial
taxation strategies. x Decisions and
LO: Develop tax-efficient corporate strategies Group
related to financing, dividend distribution, and Structures"
restructuring.
3 Tax Tax planning with respect to: Salary and perquisites, 4 Text https://inc Personal and
Planning House property, Capital gains, Business and profession, book ometaxin Business Tax
under Tax deductions under Chapter VI-A (Sections 80C to Chapt dia.gov.in Planning in
Direct 80U), Clubbing of income and set-off/carry forward of er /pages/tut India: Strategies
Taxes losses, Tax incentives for start-ups and MSMEs orials.asp for Individuals,
LO: Apply provisions of direct tax laws to minimize x Professionals,
tax liability for individuals and businesses. and Start-ups.

92
 https://do
r.gov.in/o
rganizati
onal-
setup?
4 Tax Tax implications of amalgamation, demerger, and 4 Text https://do Strategic Tax
Planning slump sale. Strategic use of losses in restructuring. book r.gov.in/o Implications in
for Transfer pricing and its strategic impact. Cross-border Chapt rganizati Corporate
Business taxation and DTAA (Double Taxation Avoidance er onal- Restructuring
Restructur Agreements) setup? and Cross-
ing LO: Formulate tax-saving strategies in mergers, Border
demergers, and cross-border transactions. Transactions in
India.
5 GST – An Concept and structure of GST in India (CGST, SGST, 4 Text https://do Strategic
Overview IGST) Registration and compliance requirements, Input book r.gov.in/o Aspects of GST
and Tax Credit (ITC) mechanism and strategic utilization. Chapt rganizati in India:
Strategic Place, time, and value of supply rules. GST rates and er onal- Structure,
Importanc exemptions impacting strategic decisions setup? Compliance,
e LO: Understand the structure and compliance and Tax
framework of GST and its strategic business Planning
impact. Opportunities.
6 Strategic Tax planning in pricing and logistics decisions 6 Text https://do Strategic
Tax .Classification and valuation disputes – strategic book r.gov.in/o Indirect Tax
Planning implications. Anti-profiteering provisions under GST. Chapt rganizati Planning in
under Customs duty and strategic planning for imports/exports er onal- India: Pricing,
Indirect .Role of Advance Rulings and Litigation Management setup? Compliance,
Taxes in indirect taxes. and Risk
LO: Devise effective indirect tax strategies to Management
optimize pricing, classification, and input credit. under GST and
Customs"
7 Contempo BEPS (Base Erosion and Profit Shifting) and GAAR 4 Text https://do Evolving Tax
rary Issues (General Anti-Avoidance Rules) Faceless assessments book r.gov.in/i Landscape in
and and e-proceedings. Tax risk management and litigation Chapt ndex.php India: Strategic
Emerging strategy. Impact of digitization and technology in tax er /?utm_so Response to
Trends in planning. International tax reforms (OECD Pillar 1 & 2 urce=cha BEPS, GAAR,
Strategic framework) tgpt.com and Digital
Tax LO: Analyze emerging global and digital tax trends Transformation
Manageme affecting strategic tax management in Tax
nt Administration.

Reference Books:-
1. Vinod K. Singhania & Monica Singhania – Direct Tax Planning and Management
2. T. N. Manoharan – Direct Taxes
3. ICAI Modules – Strategic Financial & Tax Management
4. CBDT Circulars, Notifications, and Income Tax Act (latest version)
5. Websites: www.incometaxindia.gov.in, www.gst.gov.in

93
 7th Semester

Category Code Course Credits

Major BCM - 7110 Operational Research 3

DSE BCM - 7210 Advanced Marketing &

Market Research/
Entrepreneurship
BCM – 7211 Development
4

DSE BCM – 7310 Research Methodology 4

Major BCM – 7410 Advanced Cost 3

Accounting
Field BCM – 7510 Field Project/Internships/
Project/Internships/
Apprentices 6
Apprentices
Total 20

94
 OPERATIONS RESEARCH
BCM-7110

Course Type: Core (Major)

Course Credits: 3

The Operations Research course aims to equip students with analytical techniques for decision-making and problem-
solving in complex systems. It covers topics like linear programming, transportation models, and inventory control to
optimize operations. The course emphasizes the use of mathematical models and quantitative methods. Students also learn
to apply these tools in real-world business and industrial scenarios for efficient resource management.

Course Outcomes – After completion of the course, student will;

CO1- Apply mathematical models to solve real-world optimization problems.
CO2-Formulate and solve linear programming and transportation problems.
CO3-Aalyze decision-making scenarios using quantitative methods.
CO4-Use simulation and queuing models for operational efficiency.
CO5-Enhance problem-solving skills in resource allocation and planning.

Course Contents –
Uni H Content and Online Assign./
t Name Contents r Pedagogy Resources Assessmen
No t/Discussio
n
1 Meaning Characteristics of OR, Scope OR in 4 Ch 1from https://cdm.gov.i Assign on
of management, Methodology of OR, Advantages text book and n/wp- Meaning of
Operatio and limitations of OR. related text content/uploads/ Operations
ns LO: Acquire clarity about Meaning of from other 2024/05/PRIME Research
Research Operations Research referred R_TO_OR_HD
readings. MC20.pdf?
(Lectures)

2 Introduct Meaning of linear programming, Mathematical 4 Ch 2 and 3 https://cec.nic.in Numerical

ion to formulation of linear programming from text /webpath/curric Assignment
Linear problems, assumption, Solution of linear book and ulum/Module/B s
program programming by graphical methods. related text USECO/Paper1
ming LO: Acquire clarity about Linear from other 8/11/downloads/
programming referred script.pdf
readings

3 Simplex Maximization problems, .Minimization 4 Ch 4 from https://appsc.go Numerical

Method problems .Big M Method), Problem of mixed text book and v.in/upload/REC Assignment
constraints, Infeasibility. Unbounded, related text INS001/STATIS s
Degeneracy, Duality in linear programming from other TICS_RO.pdf?
problem. referred
readings
LO: Acquire clarity about Simplex Method
4 Transpor Introduction to the model, Assumptions in the 4 Ch 5 from https://cdm.gov.i Numerical
tation Transportation Model, Formulation and text book and n/wp- Assignment
Model solution of Transportation Model, Variants in related text content/uploads/ s
Transportation Model (Unbalanced, from other 2024/07/PRIME
Maximization, No allocation in Particular referred R_TO_OR_HD
cell). Selected methods of solving readings MC20.pdf
Transportation problem.

95
 LO: Acquire clarity about Transportation
Model

5 Assignme Definition of the Assignment Model, 4 Ch 6 from https://cdm.gov.i Numerical

nt Model Mathematical representation of the text book and n/wp- Assignment
Assignment Model, Comparison with the related text content/uploads/ s
Transportation Model, Solution of the from other 2024/07/PRIME
Assignment Model by Hungarian method, referred R_TO_OR_HD
Variations of the Assignment Model (Non readings MC20.pdf
square matrix, Maximization, Restrictions
on Assignment), Travelling salesperson
problem.
LO: Acquire conceptual clarity about
Assignment Model
6 Network Introduction, Basic difference between PERT 5 Ch 7 from Operations Numerical
Analysis and CPM, PERT: Components and text book and Research - Assignment
Precedence Relationships, CPM: forward pass related text Course s.
method and backward pass method, Project from other
Crashing, methods to find variance and referred
calculation of undeterministic project readings
completion time through normal probability
distribution.
LO: Acquire fundamental clarity about
concept of Network Analysis.
7 Theory of Introduction, Game models, Two-person zero 5 Ch 8 from https://cdm.gov.i Numerical
Games sum games and their solution, Solution of 2 x n text book and n/wp- Assignment
and m x 2 Games, Graphical and Algebraic related text content/uploads/ s
method, Limitations of game theory. from other 2024/11/Annx1_
LO: Develop ability to analyse Theory of referred ORSA_Primer_
Games readings MDP_ORSA_J
AN_2025.pdf

Text Book:
1. Hamdy A.Taha, Operations Research: An Introduction, Pearson 2008
2. H.M. Wagner, Principles of Operations Research with Application to Managerial Decisions, PHI Learning.2nd
Ed., 2009.
3. Chawla, Operation Research, Kalyani Publication Ludhiana, 2009
4. Sharma Anand, Operation Research, 2008, Himalaya Publishing House
Books and Reading
1. Operations Research by V.K. Kapoor
2. Quantitative Techniques by N.D. Vohra
3. Operations Research by J K Sharma
4. Operations Research by Pram Kumar Gupta and Heera Gupta

96
 ADVANCED MARKETING & MARKET RESEARCH
BCM-7210
Course Type: Compulsory
Course Credits: 4 (Theory)

This course provides an in-depth understanding of marketing research and its practical applications. It focuses on the
latest trends in marketing and aims to inculcate analytical and research skills in students. The course equips learners
with the tools to conduct systematic marketing research and make data-driven decisions.

Course Outcomes: – After completion of this course the learner will be able to-
CO1: Understand the concept and process of marketing research.
CO2: Design effective marketing research studies and questionnaires.
CO3: Apply data collection and analysis methods in real marketing problems.
CO4: Interpret research data to support marketing decisions.
CO5: Develop comprehensive marketing research reports.

Course Contents:
Uni Name Contents H Content Online Assessment/D
t rs & Resources / iscussion
No. . Pedago Assignments
gy
1 Introduction Definition & Concept, Objectives and Scope, 6 Text https://ebook Discuss the
to Features & Characteristics, Importance of Book s.inflibnet.ac. role and
Marketing Marketing Research, Marketing Research vs. Chapter in/mgmtp14/ importance of
Research Market Research, Role in Managerial Decision- 1, 2, 3 chapter/mark marketing
Making eting- research in
LO: Understand the fundamental concepts research/? business
and importance of marketing research in decision-
business decision-making. making.
2 Research Types of Research Design: Exploratory Research, 6 Lecture, https://ebook Compare
Design Descriptive Research, Causal/Experimental Group s.inflibnet.ac. exploratory,
Research, Relationship Between Design Types, Activity in/mgmtp14/ descriptive,
Factors Influencing Research Design Text chapter/mark and causal
LO: Identify and differentiate types of Book eting- research
research designs and their appropriate Chapter research/? designs with
application contexts. 4, 5 examples.

3 Problem Problem Identification, Steps in the Marketing 6 Practical https://ebook Explain steps
Formulation Research Process, Setting Research Objectives, Worksh s.inflibnet.ac. in defining a
& Research Developing Hypotheses, Ethics in Research. ops in/mgmtp14/ research
Process LO: Develop a clearly defined research Text chapter/mark problem and
problem and understand the research Book eting- outline the
planning process. Chapter research/? overall
6, 7 research
process.

97
4 Data Types of Data: Primary vs. Secondary Data 6 Hands- Design a short
Collection & Collection Methods : surveys, Interviews, on https://ebook marketing
Questionnai Observations, Questionnaire Design: Structure, Samplin s.inflibnet.ac. questionnaire
re Wording, Scales, Pre-testing & Validation. g in/mgmtp14/ and discuss
Developmen LO: Design and validate effective data Exercise chapter/mark effective data
t collection instruments like questionnaires. s eting- collection
Text research/? methods.
Book
Chapter
8,9
5 Sampling Sampling Concepts: Population, Sample, 6 Case Evaluate
Design & Sampling Frame Study, https://ebook sampling
Attitude Types of Sampling: Probability and Non- Presenta s.inflibnet.ac. techniques and
Measureme Probability Sample Size Determination tion in/mgmtp14/ explain
nt Attitude Measurement Scales: Text chapter/mark different
Liker, Semantic Differential, Stapel Book eting- attitude
LO: Apply appropriate sampling techniques Chapter research/? measurement
and measure consumer attitudes accurately. 10,11,12 scales.

6 Data Data Preparation & Cleaning, Descriptive & 6 Text https://cag.go Interpret a
Analysis Inferential Statistics, Cross-tabulation, Book v.in/uploads/ simple data set
&Interpreta Correlation, Regression, Chapter Examination using basic
tion Use of Software (e.g., SPSS, Excel), 13,14 Books/Exami statistical tools
Interpreting Results nationBooks- (mean,
LO: Analyse marketing research data and 05f84137d20 correlation,
derive actionable insights. 6ef7- etc.).
41169607.pd
f?
7 Applications Product Research, 4 Text https://cag.go Discuss real-
of Price Research, Promotion Research (Ad Book v.in/uploads/ life
Marketing Testing, Campaign Evaluation) Chapter Examination applications of
Research Distribution Research, Customer& Competitor Books/Exami marketing
Analysis, Brand Tracking & Market nationBooks- research in
Segmentation 05f84137d20 product
LO: Apply marketing research techniques to 6ef7- development
various marketing mix elements and strategic 41169607.pd or branding.
decision-making. f?
Text Books:
1. Green, Paul E., & Tull, Donald S. – Research for Marketing Decisions
2. Boyd, Harper W. Jr., & Westfall, Ralph – Marketing Research: Text and Cases

98
 ENTERPRENEURSHIP DEVELOPMENT
BCM-7210
Course Category: - DSE
Course Credits – 4 Theory

The Entrepreneurship Development course aims to cultivate entrepreneurial skills and mindset among students. It
focuses on idea generation, business planning, and understanding startup ecosystems. The course also emphasizes the
role of innovation, risk-taking, and leadership in entrepreneurship. Students gain practical knowledge to start, manage,
and grow their own ventures.

Course Outcomes – After completion of this course the learner will be able to
CO1: Understand the fundamental concepts and significance of entrepreneurship.
CO2: Analyse the entrepreneurial environment and identify viable business opportunities.
CO3: Apply the steps involved in starting and managing a new business venture.
CO4: Develop entrepreneurial skills including leadership, innovation, and risk management.
CO5: Evaluate government policies and institutional support systems for entrepreneurs.

Course Contents:
U Name Contents H Content Online Assign
ni rs and Resources ment
t . Pedagogy Discussi
N on
o
1 Introducti Definition and concept of entrepreneurship, 6 Chapter I Case study
on to Characteristics and qualities of an entrepreneur, Types of of Text https://www.star on
Entrepren entrepreneurs, Role of entrepreneurship in economic Book tupindia.gov.in/ entreprene
eurship development, Difference between entrepreneur, content/dam/inv urs
entrepreneur, and manager est-
LO: Understand the concept, types, and significance india/up/notifica
of entrepreneurship in economic and social tions/Basics%20
Of%20Entrepre
development.
neurship%20Ha
ndbook.pdf
2 Entrepren Entrepreneurial motivation and need for achievement 6 Chapter II Conductin
eurial ,Innovation and creativity in entrepreneurship, Barriers to of Text https://www.ms g various
Motivationentrepreneurship, Factors affecting entrepreneurial growth Book me.gov.in/entre analysis
and (economic, social, psychological) preneurship-
Creativity LO: Analyze the role of motivation and creativity and-skill-
in shaping entrepreneurial behavior and development-
overcoming challenges. program
3 Promotion Business idea generation techniques, Feasibility study 6 Chapter Generatin
of Venture and opportunity assessment, Environmental scanning and II of Text https://www.ms g a
and SWOT analysis, Idea to opportunity conversion. Book me.gov.in/entre business
Business LO: Identify and assess viable business opportunities preneurship- plan
Idea using structured idea generation and evaluation and-skill-
Developme techniques. development-
nt program
4 Developing Purpose and structure of a business plan, Market 6 Chapter https://www. Analyzing
the analysis, operations planning, and financial projections, III of Text msme.gov.in/ various
Business Legal and regulatory requirements, Book entrepreneurs sources of
Plan Business model canvas. hip-and-skill- finance
LO: Develop a comprehensive business plan development Key
integrating market, operational, and financial -programs Elements
strategies. of a

99
 Business
Plan
5 Funding Sources of finance: equity, debt, venture capital, angel 6 Chapter https://www. Studying
and investors, Government schemes for start-up funding (e.g., III of Text msme.gov.in/ tax
Financing MUDRA, SIDBI, and Startup India), Bootstrapping and Book entrepreneurs concessio
for crowd funding, Financial institutions and their roles. hip-and-skill- ns and
Entrepren LO: Evaluate different funding sources and choose development incentives
eurs appropriate financing options for new ventures. -programs in detail.
6 Institution Institutions supporting entrepreneurship: MSME, DIC, 6 Chapter Analyzing
al Support NSIC, NIESBUD, EDII, Start-up India, Atmanirbhar of V Text https://www. importanc
& Taxation Bharat initiatives, Tax exemptions and benefits for start- Book msme.gov.in/ e of EDP.
Benefits ups, Regulatory compliance for new ventures entrepreneurs
LO: Recognize the role of support institutions and hip-and-skill-
understand taxation benefits available to development
entrepreneurs. -programs
7 Entrepren Objectives, structure, and curriculum of EDPs, 4 Chapter https://www. Role of
eurial Government and private EDP initiatives, Role of EDPs in V of Text dcmsme.gov. EDPs in
Developme skill development and capacity building, Book in/edpDetail. Skill
nt Case studies of successful entrepreneurs who benefited htm? Developm
Programs from EDPs. ent
(EDPs) LO:Examine the structure and impact of
Entrepreneurial Development Programs in nurturing
successful entrepreneurs.

Text Book
1. Hirsch, R.D., Peters, M. and Shepherd, D., Entrepreneurship, 6" Edition, Tata McGraw-Hill Education
Pvt.Ltd., 2006.
Reference Book:
1. Barringer, B., and Entrepreneurship: Successfully Launching New Ventures, 3"' Edition, Pearson, 2011.
2. Bessant, J., and Tidd, J., Innovation and Entrepreneurship, 2'd Edition, John Wiley &Sons,
2011.
3. Desai, V., Small Scale Industries and Entrepreneurship, Himalaya Publishing House, 2011.
4. Donald, F.K., Entrepreneurship- Theory, Process and Practice, 9* Edition, Cengage Learning, 2014.

100
 RESEARCH METHODOLOGY
BCM-7310
Course Type: - DSE
Course Credits – 4 Theory

The Research Methodology course equips students with the skills to design and conduct systematic research. It covers
various research methods, data collection techniques, and analytical tools. The course emphasizes formulating
research problems, hypotheses, and interpreting results effectively. Students gain the ability to produce structured,
ethical, and impactful research reports.

Course Outcomes – After completion of this course the learner will be able to-
CO1: Understand the fundamental concepts and types of research relevant to commerce and management.
CO2: Identify research problems, formulate objectives and hypotheses, and design appropriate methodologies.
CO3: Apply suitable sampling and data collection techniques in research work.
CO4: Analyse and interpret data using basic statistical tools for informed decision-making.
CO5: Develop and present a structured and well-documented research report with academic integrity.

Course Contents:
Uni H Conte Online Assignmen
t Name Contents rs nt and Resources t/
No . Pedag Discussion
ogy
1 Introduction Role and objectives of business research, Types of 4 Chapte Backup_of_T Write a
research, Research process: Overview, Ethics and r 1 of C 1256 research
Business Research Text Research review.
LO: Making students familiar with Business Book Methodolog
research. y-05.cdr
2 Theoretical Fra Research problem, Review of Literature, Need for 6 Chapte Backup_of_T Design
mework Theoretical Framework, Hypothesis r 2 of C 1256 hypothesis
and Hypothesis Development, Elements of Research Design and Text Research for a
Development Need for research design, Features of a good Book Methodolog research
research design, Different research designs and types y-05.cdr
of research design (exploratory ,descriptive,
experimental and diagnostic research)
LO: Developing understanding of
Hypothesis development and teaching
students how to conduct research.
3 Sampling and Sampling Theory and Design of Sample 6 Chapte Backup_of_T Assignmen
Questionnaire Survey, Census Vs Sample Enumerations, Types of r 4 of C 1256 t on
Design Sampling, Sampling and Non-Sampling Text Research designing
Errors, Measurement in research, Measurement Book Methodolog questionnai
scales, Sources of errors in measurement, y-05.cdr re
Techniques of developing measurement tools,
Classification and testing (reliability, verification
and validity) scales, Designing questionnaires.
LO: Making students familiarize with sampling
& designing questionnaire.

4 Data Collection, Organization and Presentation, Analysis: 6 Chapte Backup_of_T Conducting

Collection and Univar ate and vicariate Analysis, Hypothesis r 6 of C 1256 analysis
Analysis testing (parametric and non-parametric tests) Text Research and
LO: Making students familiar with different Book Methodolog hypothesis
methods of data collection & Analysis. y-05.cdr testing.

101
5 Report Writing Steps in report writing, substance of reports formats 6 Chapte Backup_of_T Prepare
and of reports presentation of a report. r 14 of C 1256 reports
presentation LO: Making students familiar with report Text Research
writing. Book Methodolog
y-05.cdr
6 Analysis of ANOVA, Principles of ANOVA, Techniques, 6 Chapte Backup_of_T Conducting
variance & Coding methods, Two way Anova. r 11 of C 1256 Anova test
Covariance LO: Making students familiar with ANOVA test Text Research
Book Methodolog
y-05.cdr
7 Research Elements of Research Design and Need for research 6 Chapte Backup_of_T Making
Design design; Features of a good research design; Different r 3 of C 1256 research
research designs and types of research design text Research design
(exploratory, descriptive, experimental and book Methodolog
diagnostic research Sampling Theory and Design y-05.cdr
of Sample Survey Measurement and
Scaling Concepts: Measurement in
research, Measurement scales
LO: Making students familiar with research
design

Text Book;
(1) Research Methodology : Methods And Techniques– 1 September 2019by C.R.
Kothari (Author), GauravGarg (Author)
Reference Book
(1) Basics of Research Methodology (2015 Edition) by A P Kulkarni,
(2) Agrawal – Marketing Research
(3) Boyd West Fall - Marketing Research-Text and Cases
(4) D A Aaker and G S Dey - Marketing Research
(5) Weiers - Marketing Research
(6) Malhotra – Marketing Research
(7) Luke and Rubin – Marketing Research

102
 ADVANCED COST ACCOUNTING
BCM-7410
Course Type: - Compulsory
Course Credits – 3 Theory

This course provides comprehensive knowledge of various cost concepts, methods, and techniques such as process
costing, marginal costing, joint and by-product costing, and equivalent production. It aims to develop students’
analytical abilities to apply cost data in planning, control, and decision-making through tools like breakeven analysis,
budgetary control, and standard costing. Upon completion, students will be able to use cost accounting principles to
improve efficiency and profitability in business operations.

Course Outcomes – After completion of this course the learner will be able to-
CO1- Understand basic and advanced cost concepts, cost units, and cost centers.
CO2 - Apply various methods of costing like job, process, and contract costing.
CO3 - Analyze cost behavior using marginal costing and breakeven analysis for decision-making.
CO4 - Implement budgetary control and standard costing techniques for cost control.
CO5 - Evaluate variances and recommend corrective actions to improve business efficiency.

Course Contents:
Unit H Content Online Assignment/
No Name Contents rs and Resource Discussion
. Pedagogy s
1 An Various cost concepts, Cost centre and cost 4 Chapter https://w Cost Control Practices in
introduct unit, Methods and techniques of Costing, 1,2,3,4 of ww.icai.o Tata Steel Ltd.
ion Installation of Costing system, Methods of Text rg/post/s (This case focuses on how a
inventory control, Overheads Accounting Book m-inter- large manufacturing
LO: Identify and apply various methods of p4- company applies cost control
costing system may2025 methods to reduce
production expenses.)
2 Process Process Accounting Joint product and By- 4 Chapter https://w Numerical,
costing product, Equivalent Production and Inter Process 14,15,16o ww.icai.o Process
Profit, f Text rg/post/s Accounting
LO: Understand the concept of Book m-inter-
process costing and its application in p4-
mass production industries. may2025

3 Ope Operating costing is a method used to 4 Chapter https://w Numerical,

ratin determine the cost of providing services, 18 of Text ww.icai.o Operating cost
g especially in transport, hospitality, and utilities. Book rg/post/s
Cost. It involves collecting and analyzing costs per m-inter-
unit of service, like per kilometer or per hour. p4-
This topic relates to service costing, cost may2025
control, and efficiency measurement.
LO: Students will learn how to calculate and
analyze costs in service-based industries
using operating costing methods. They will
also understand cost control and
performance evaluation in sectors like
transport and hospitality.
4 Marginal Marginal Costing: Concepts, Break Even 4 Chapter https://w Numerical,
Costing: Analysis, Uniform costing and inter firm 22,23,24 ww.icai.o Break Even Analysis,
As A tool comparison, Use of Managerial Costing in of Text rg/post/s
for business decision Book m-inter-
103
 decision - LO: Use costing information to improve p4-
making efficiency and profitability in competitive may2025
business environments.

5 Standard Standard costing involves setting 4 Chapter https://w Numerical

Costing predetermined costs for products and 26, of ww.icai.o Standard Costing
comparing them with actual costs to identify Text rg/post/s
variances. It helps in cost control, Book m-inter-
performance evaluation, and decision- p4-
making. This topic is related to budgeting, may2025
variance analysis, and cost accounting.
LO: Students will understand the concept
of standard costing and its role in
identifying cost variances. They will also
learn its application in cost control,
budgeting, and performance evaluation.
6 Budgetar Budgetary control involves preparing budgets 6 Chapter https://w Numerical
y Control and continuously comparing actual 25 of Text ww.icai.o Budget
performance with budgeted figures to manage Book rg/post/s Control
and control business activities. It ensures m-inter-
efficient resource allocation and helps in p4-
planning and decision-making. This topic is may2025
closely related to standard costing, financial
planning, and management accounting.
LO: Students will learn the principles of
budgetary control and its importance in
monitoring and managing business
performance. They will also understand its
role in planning, decision-making, and
resource allocation.
7 Differenti Differential cost and control : concept of 4 Chapter https://w Assignment on special
al cost differential cost, decision making and 21 of Text ww.icai.o cost, decision making and
and different cost, Cost Audit: Objectives and Book rg/post/s different cost
control Advantages m-inter-
LO: Analyze cost differences between p4-
alternatives to aid managerial decision- may2025
making.

Text Book:
1 M. L. Agarwal Dr. Gupta- Cost Accounting, Sahitya Bhavan Publications
Reference Book:
1. Arora, M.N. Cost Accounting -Theory, Problems &Solutions, Himalaya Publishing House
2. Jawaharlal - Cost Accounting, McGraw Hill Education
3. Jain and Narang — Advanced Cost Accounting, Kalyani Publishers
4. Oswal Maheshwari - Cost Accounting , Ramesh Book depot
5. S.N. Maheshwari - Cost Accounting, Shree mahavir book depot (publishers)
6. Banenee Cost Accounting: Theory and Practice, PHI

104
 8th Semester
Category Code Course Credits

Major BCM - 8110 Financial Reporting and

Analysis 3

Major BCM - 8210 Personal Tax Planning 3

Minor BCM - 8310 Advanced Statistical

Analysis 4

Field Project/Internships/ BCM - 8410 Field Project/Internships/

Apprentices Apprentices/

Research Project 10

BCM - 8510

Total 20

105
 FINANCIAL REPORTING AND ANALYSIS
BCM - 8110

Course Type: - Compulsory

Course Credits – 3 Theory

Financial Reporting and Analysis involves the process of preparing and evaluating financial statements to understand
a company's financial health. It helps stakeholders make informed economic decisions by analysing profitability,
liquidity, and solvency. This discipline ensures transparency, accountability, and compliance with accounting
standards.

Course Outcomes – After completion of this course the learner will be able to-
CO1- Understand the fundamental concepts and principles of financial accounting and reporting.
CO2-Prepare and interpret key financial statements like the balance sheet, income statement, and cash flow statement.
CO3- Analyse financial data to assess a company’s performance and financial position.
CO4- Apply various financial ratios and tools for decision-making and investment analysis.
CO5- Evaluate the impact of accounting standards and regulatory frameworks on financial reporting.

Course Contents:
H Conte Online Assignment/
U Name Contents r nt and Resourc Discussion
ni s Pedag es
t . ogy
N
o
1 Introducti 1.Meaning, Objectives, and Scope of Financial 4 Chapte https://n Presentation on recent
on to Reporting2.Users of Financial Reports and their r 2 of fra.gov.i changes in Ind AS/IFRS
Financial Information Needs3.Introduction to Ind AS and IFRS Text n/?
Reporting LO: Learners will understand the meaning, Book
objectives, and scope of financial reporting, identify
various users of financial reports, and explain the
fundamentals of Ind AS and IFRS.
2 Corporate 1. Components of Financial Statements: I .Balance Sheet 4 Chapte https://c Case Study: Structure
Financial ii. Statement of Profit and Loss iii .Cash Flow Statement r 5 of ga.gov.i and Components of a
Statements (Ind AS 7)iv .Notes to Accounts2.Schedule III of Text n/? Listed Company's
Companies Act, 2013 – Format and Compliance. Book Annual Report
LO: Learners will identify and interpret the
components of corporate financial statements,
including the balance sheet, profit and loss statement,
and cash flow statement, and understand compliance
with Schedule III of the Companies
Act, 2013.

3 Non- 1.Understanding Non-Current vs. Current 4 Chapte https://d Classify Assets and
Current classification2.Treatment of significant items: r 6-7of oe.gov.i Liabilities from a
and depreciation, tax, provisions, contingent liabilities Text n/home? Company’s Balance
Current LO: Learners will differentiate between current and Book Sheet
Classificati non-current items in financial statements and apply
on appropriate accounting treatments for depreciation,
taxation, provisions, and contingent liabilities.

4 Financial 1.Objectives and types of financial analysis: Horizontal, 4 Chapte https://fi Compute and Interpret
Statement Vertical, Trend, and Ratio Analysis2.Profitability, r 8 of nancials Liquidity and
Analysis-1 Liquidity, Solvency, and Efficiency Ratios Text ervices. Profitability Ratios
Book gov.in/b
106
 LO: Learners will perform financial analysis using eta/en/a
horizontal, vertical, trend, and ratio analysis nnual-
techniques, and evaluate profitability, liquidity, report?
solvency, and efficiency ratios.
5 Financial 1. Limitations of ratio analysis 2.Common-size 4 Chaptehttps://fi Trend Analysis of
Statement statements and comparative financial statements. r 11 of
nancials Revenue and Net Profit
Analysis-2 LO: Learners will assess the limitations of ratio Text ervices. Over 3 Years (Using
analysis and analyze financial data using common-size Book gov.in/b Real Company Data)
and comparative financial statements. eta/en/a
nnual-
report?
6 Corporate 1.Mandatory vs voluntary disclosures 5 Chapte Financia Case study on financial
Disclosure 2.CSR Reporting and ESG in financial reporting r 12 of l- misreporting and ethical
s and LO: Learners will distinguish between mandatory and Text Reporti implications
Ethics voluntary disclosures, understand the role of CSR and Book ng-FR- Study Ethical Practices
ESG in financial reporting, and evaluate ethical issues FAQ- in Financial Reporting:
related to financial misreporting. Revised- A Real-World Fraud
Final.pd Case
f
Emerging Integrated reporting and sustainability reporting. 5 Chapte Financia Impact of Technology
7 Trends in Use of technology (XBRL, AI in reporting). r of l- (AI/XBRL) on Modern
Financial International trends and convergence of accounting Text Reporti Financial Reporting
Reporting standards Book ng-FR-
(Optional/ LO: Explain the emerging trends in financial FAQ-
Advanced) reporting, including integrated and Revised-
sustainability reporting, the use of technologies Final.pd
like XBRL and AI, and the convergence of f
international accounting standards.

Text Books:-
1. Sanjay Dhamija – Financial Reporting and Analysis
Suggested Books:-
1 T.P. Ghosh – Ind AS and IFRS Explained
2 Narayanaswamy R. – Financial Accounting: A Managerial Perspective
3 ICAI Study Material (for relevant Ind AS)
4 Latest Annual Reports of NSE/BSE listed companies (for practical assignments)

107
 PERSONAL TAX PLANNING
BCM - 8210
Course Type: - Compulsory
Course Credits – 3 Theory

Personal Tax Planning involves organizing an individual’s financial affairs in a way that minimizes tax
liability within the legal framework. It includes understanding tax laws, exemptions, deductions, and
investment options. Effective tax planning helps in maximizing savings and achieving financial goals.
It ensures compliance while making the most of available tax benefits.

Course Outcomes – After completion of this course the learner will be able to-
CO1-Understand key personal taxation concepts, residential status, and taxpayer classification under
the Indian tax system.
CO2- Interpret applicable income tax rates, PAN requirements, and the process of e-filing basic ITR
forms for individuals.
CO3-Compute income under the heads Salary and House Property, applying relevant exemptions and
deductions.
CO4- Identify taxable income from other sources and gain an overview of capital gains and
business/professional income for planning purposes.
CO5- Apply relevant deductions and exemptions under Chapter VI-A for effective personal tax
planning.

Course Contents:
U H Conte Online Assignme
ni Name Contents r nt and Resource nt/
t s Pedag s Discussio
N . ogy n
o
1 Introducti 1.Basic concepts: Assesse, Assessment Year, Previous Year, 4 Chapte https://inc Overview of
on to Income, Gross Total Income, Total Income2.Overview of the r 1,2 of ometaxin Personal
Income Tax
Personal Indian Tax Structure3.Types of Taxpayers and Residential Text dia.gov.in
and Its
Taxation Status (with implications) Book /pages/tut Importance
LO: By the end of this unit, the learner will be able to orials.asp
define key taxation terms, explain the structure of the x
Indian tax system, and determine residential status with its
tax implications.

2 Tax Rates , 1.Tax Rates for Individuals (including new vs old 4 Chapte https://inc Role of
PAN and regime)2.Introduction to PAN, e-filing, and basic ITR forms r 4,5 of ometaxin PAN and
ITRs LO: The learner will be able to compare individual tax Text dia.gov.in Filing
Income Tax
regimes, understand the role of PAN, and identify relevant Book /pages/tut Returns:
ITR forms and the basics of the e-filing process. orials.asp Procedures
x and
Importance

3 Heads of 1. Income from Salary: I .Components, exemptions (HRA, LTA, 4 Chapte https://inc Understandi
Income Gratuity, etc.)Ii Standard deduction and retirement benefits r 10 of ometaxin ng Income
from Salary
Relevant 2.Income from House Property: I .Self-occupied vs Let-out Text dia.gov.in and House
for Ii .Deductions under section24 Book /pages/tut Property
Individual LO: The learner will be able to compute income from salary orials.asp
s-1 and house property, applying relevant exemptions, deductions, x
and treatment of different property types.

4 Heads of 1.Income from Other Sources: Interest, dividends, gifts, etc. 4 Chapte https://inc Analysis of
Income r 14 of ometaxin Income

108
 Relevant 2.Brief overview of capital gains and income from Text dia.gov.in from
for business/profession (for understanding tax planning, not Book /pages/tut Business,
Capital
Individual computation) orials.asp Gains, and
s-2 LO: The learner will understand income from other x Other
sources and gain a basic overview of capital gains and Sources
business/professional income for tax planning.
5 Deductions 1. Deductions under Chapter VI-A: i. Section 80C (LIC, PPF, 4 Chapte https://inc Common
and ELSS, etc.)ii.80D (Medical) Insurance iii.80G (Donations) r 15 of ometaxin Deductions
Available
Exemption iv.80 TTA/80TTB (Savings interest) 2.House Loan and Text dia.gov.in
Under
s for Education Loan benefits3.Tax benefits on health and life Book /pages/tut Section 80C
Personal insurance. orials.asp and Their
Tax LO: The learner will be able to identify and apply key x Impact
Planning deductions under Chapter VI-A and understand tax
benefits related to loans and insurance for personal tax
planning.

6 Exemption Exempt Incomes: Agricultural income HRA, LTA (with 5 Chapte https://inc Exploring
s and conditions)Tax-free bonds interest Standard Deduction r 9 of ometaxin Various Tax
Exemptions
Rebates (₹50,000 for salaried/pensioners) Rebate under Section 87A Text dia.gov.in
and Rebate
for Tax (up to ₹25,000 for income ≤ ₹7 lakh) Gratuity, Leave Book /Charts% Options for
Planning Encashment (limits apply) 20%20Ta Individuals
LO:To equip students with knowledge of various income bles/Bene
tax exemptions and rebates available to individual fits_availa
taxpayers and how to utilize them effectively for reducing ble_to_In
taxable income. dividual_
HUF.htm
?
7 Personal Comparison of Old vs. New Tax Regime Choosing the 5 Chapte https://w Case Study:
Tax appropriate tax regime based on: Income level r 10 of ww.inco Comparing
Old vs New
Planning Investment habits. Effective Tax Planning Strategies: Timing Text metax.go
Tax
and investments Utilizing full deductions and exemptions. Book v.in/iec/fo Regimes for
Regime Common mistakes to avoid during tax filing. Importance of portal/hel Different
Selection record-keeping and documentation. p/new- Income
LO:To enable students to understand and evaluate the tax-vs- Groups
differences between the old and new tax regimes and apply old-tax-
appropriate tax planning strategies to minimize personal regime-
tax liability. faqs?

Text Books:-
1. Mehrotra & Goyal – Income Tax Law and Practice
Reference Books
2. Dr. Vinod K. Singhania – Students' Guide to Income Tax
3. CBDT official website and Income Tax Portal: www.incometax.gov.in
4. Latest Finance Act and Circulars
5. CA or financial planning blogs for real-world application

109
 ADVANCED STATISTICAL ANALYSIS
BCM-8310
Course Type: - Compulsory
Course Credits – 4 Theory

The objective of this course is to provide students with a comprehensive understanding of advanced
Statistical methods and their applications in business and to equip students with advanced statistical
Tools and techniques, to enable effective data analysis and informed decision-making in business contexts.

Course Outcomes: On successful completion of the course, the students will be able to
CO1: understand basic probability concepts and probability distributions relevant to statistical inference.
CO2: apply the concepts of hypothesis formulation and test the significance of statistical results.
CO3: analyse the association between qualitative attributes using contingency tables and the Chi-square test.
CO4: evaluate decision-making scenarios using statistical decision theory and risk assessment.
CO5: Create statistical reports using appropriate software/tools to support data-driven decision-making

Course Contents:
Cont H Online Assignmen
Uni Name Contents ent r Resource t/
t and s s Discussion
No Peda .
gogy
1 Basic of Concept of Probability, Additive ,Multiplicative Theorems, 6 Chap FUNDAMENT Assignment
Probabi Permutation & Combination, Types of Probability Distribution ter 1, AL OF of business
lity (discrete and Continuous- Binomial, Poisson and Normal 3 of MATHEMATIC risk analysis
Theory Distribution) and their applications in business. Text AL using
LO: The learner will do analysis using probability and Book STATISTICS-S probability
probability distributions to support business decision C GUPTA & V and
making in forecasting, and planning to solve real world K distribution
problems. KAPOOR.pdf -
Google Drive
2 Probabi Types of Probability Distribution (discrete and Continuous- 5 FUNDAMENT Assignment
lity Binomial, Poisson and Normal Distribution) and their AL OF of business
Distrib applications in business. MATHEMATIC risk analysis
utions LO: by the end of this topic, students will be able to explain AL using
probability distribution, recognize and use common STATISTICS-S probability
distributions — such as binomial, Poisson, normal. C GUPTA & V distribution
K
KAPOOR.pdf -
Google Drive
3 Test of Introduction to Statistical Inference, Concept of population and 6 Chap FUNDAMENT Collect the
Signific sample, Parameters vs. statistics, Purpose and importance of ter 4, AL OF data from a
ance in statistical inference, Sampling distribution and Central Limit 5, 6 MATHEMATIC sample on
Sampli Theorem, Basic concepts of Hypothesis Testing, Types of of AL certain
ng and errors, Power of a test, Level of significance and confidence Text STATISTICS-S problem,
Hypoth level, One-tailed vs. Two-tailed tests, Test of Significance for Book C GUPTA & V analyze and
esis Means, Z-test for Single mean (known population variance), K interpret the
Testing Difference between two means, T-test for Single mean KAPOOR.pdf - significance
(unknown population variance), Difference between two means Google Drive of data
(independent samples), Paired sample t-test, Test of collected
Significance for Proportions, Z-test for Single proportion, from sample
Difference between two proportions, Test of Significance for
Variance (Basics)
LO: Understanding of significance of sampling and testing
the hypothesis will improve the skill of learner to interpret
real world data

110
4 Associa Introduction to association of attributes, Definition of attributes 6 Chap FUNDAMENT Group
tion of vs. variables, Qualitative data vs. quantitative data, Notation and ter 8, AL OF projects with
attribut classification of attributes, Presence and absence, Order of 10 of MATHEMATIC real survey
e classes, Consistency of data, Concept of association and Text AL data
independence, Types of association, Positive association, Book STATISTICS-S
Negative association, Independence. C GUPTA & V
LO: will be able to apply appropriate statistical techniques K
to determine association between attributes and interpret KAPOOR.pdf -
the results in real-world contexts Google Drive
5 Chi- Concept and purpose of the chi-square (χ²) test, Assumptions 6 Chap FUNDAMENT Group
square and conditions for the test, Chi-square test of independence in a ter 8, AL OF projects with
(χ²) Test contingency table, Degrees of freedom, calculation in case of 10 of MATHEMATIC real survey
Expected frequency, Steps in performing chi-square test, Text AL data
Interpretation and Applications, Common uses of chi-square Book STATISTICS-S
test, Market research, Limitations of chi-square test, Chi-square C GUPTA & V
goodness of fit test. K
LO: will be able to apply Chi-Square Test to test KAPOOR.pdf -
independence and interpret the results in real-world Google Drive
contexts

6 Interpol Introduction to Interpolation and Extrapolation, importance, 5 Chap FUNDAMENT Numerical

ation & Differences between interpolation and extrapolation, ter 9 AL OF
Extrapo Assumptions and limitations, Applications in commerce, of MATHEMATIC
lation economics, and business forecasting, Methods of Interpolation Text AL
and extrapolation, ggraphic Method, Algebraic Methods, Direct Book STATISTICS-S
Binomial Expansion Method, Newton’s Method of advancing C GUPTA & V
differences, Lagrange’s method, Limitations and caution K
LO: Students will be able to estimate missing or future KAPOOR.pdf -
values in a data set using interpolation and extrapolation Google Drive
methods, and apply them in business forecasting.
7 Analysi Introduction to Analysis of variance (ANOVA), Basic concept 6 Chap FUNDAMENT project
s of and purpose, Assumptions of ANOVA, When and why to use ter 7, AL OF
varianc ANOVA, One-Way ANOVA, Hypotheses formulation, 12 of MATHEMATIC
e and Partitioning total variation, Computation of F-statistic, Text AL
Statistic Interpretation of results, Two-Way ANOVA, Main effects and Book STATISTICS-S
al interaction effects, Computation and interpretation, C GUPTA & V
Decisio Applications of ANOVA, Introduction to Statistical Decision K
n Theory, Concept and importance in statistics, Components, KAPOOR.pdf -
Theory Basic decision rules, Types of Decisions, Decision tree analysis, Google Drive
utility theory, applications in business
LO: learner will be able to analyse group differences using
ANOVA and make informed decisions under uncertainty
using basic principles of statistical decision theory.

Text Book:
1. Shukla, S M, “Advanced Statistical Analysis”, Agra, Sahitya Bhawan publication
Suggested Books:-
1. D N Sansanwal, Research Methodology and Applied Statistics, 2020
2. D.C. Sancheti and V.K. Kapoor “Statistic: Theory, Methods and Application”
New Delhi, Sultan Chand and Sons 2001
3. D. N. Ethance, VeenaEthance and B.M. Agrawal, “Fundamentals of Statistics”
Allahabad Kitab Mahal 1996.

111