BANGALORE UNIVERSITY

(According to NEP – 2020 Regulations)

SYLLABUS & REGULATIONS
OF
Bachelor of Commerce (B.Com.)

2021-22 Onwards

DEPARTMENT OF COMMERCE
Jnanabharathi Campus, Bangalore University, Bangalore - 560056
www.bangaloreuniversity.ac.in
 B.Com Programme Structure

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

1 Lang.1.1 Language – I AECC 3+1+0 60 40 100 3

2 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

3 B.Com. 1.1 Financial Accountancy DSC 3+0+2 60 40 100 4

4 B.Com. 1.2 Business Management DSC 4+0+0 60 40 100 4

& Startups

5 B.Com. 1.3 Principles of DSC 4+0+0 60 40 100 4

Marketing

6 B.Com. 1.4 Digital Fluency/ SEC-SB 1+0+2 50 50 100 2

Spreadsheet for
Business

7 B.Com. 1.5 Financial OEC 3+0+0 50 50 100 3

Literacy / Business
Documents

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

Yoga

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

Sub - Total ( A) 400 300 700 25

Notes:
● One Hour of Lecture is equal to 1 Credit.
● One Hour of Tutorial is equal to 1 Credit (Except Languages).
● Two Hours of Practical is equal to 1 Credit
Acronyms Expanded
AECC : Ability Enhancement Compulsory Course
DSC © : Discipline Specific Core (Course)
SEC-SB/VB : Skill Enhancement Course-Skill Based/Value Based
OEC : Open Elective Course
DSE : Discipline Specific Elective
SEE : Semester End Examination
Ø CIE : Continuous Internal Evaluation
Ø L+T+P : Lecture+Tutorial+Practical(s)

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Note: Practical Classes may be conducted in the Business Lab or in Computer Lab or in Class room
depending on the requirement. One batch of students should not exceed half (i.e., 50 or less than 50
students) of the number of students in each class/section. 2 Hours of Practical Class is equal to 1 Hour of
Teaching, however, whenever it is conducted for the entire class (i.e., more than 50 students) 2 Hours of
Practical Class is equal to 2 Hours of Teaching

2
 Name of the Programme: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.1 (DSC )
Name of the Course: Financial Accountancy
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs. 56 Hrs.
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies ,field work etc.,

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

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

Module No. 2: Consignment Accounts (12 Hrs.)

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

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

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

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

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

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

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Digital Transformation of Accounting-Big Data Analytics in Accounting- Accounting through Cloud
Computing - Green Accounting - Human Resource Accounting - Inflation Accounting - Database
Accounting (Concepts only)

Skill Developments Activities:

● Preparation of Proforma invoice and accounts sales with imaginary figures.
● Collect hire purchase agreements and draft hire purchase agreements with imaginary figures.
● Collect the procedure and documentations involved in the establishment of various branches.
● List out Capital & Revenue Items
● Identify latest innovations and developments in the field of accounting.
● Any other activities, which are relevant to the course.

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

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

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

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

Syllabus
Module No. 1: Principles & Functions of Management (12 Hrs)
Introduction – Meaning – Definitions – Importance & scope of management - Principles of Management.
Managerial Functions: Meaning, Definition, Characteristics, benefits & Limitations of Planning,
organizing, Directing, Coordinating & Controlling - Task & Responsibilities of Professional Manager.

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

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

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

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

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

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

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

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

Skill Developments Activities:

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

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

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

6
 Name of the Programme: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.3 (DSC )
Name of the Course: Principles of Marketing
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies , field work etc.,

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

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

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

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

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

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

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

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

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Module No. 5: Advancements in Marketing: (Concepts only ) ( 08 Hrs )
Advancements in Marketing - Social Marketing, online marketing - Search Engine Optimization (SEO)-
Green marketing, Rural Marketing; Mobile Marketing - Marketing Analytics - Social Media Marketing -
Email Marketing - Live Video Streaming Marketing - Network Marketing, Affiliate Marketing , Chatbots,
Influencer Marketing, Global Marketing, Experiential Marketing, Relationship Building and Customer
Retention, Strategic Alliances and Networks

Skill Developments Activities:

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

Any other activities, which are relevant to the course.

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

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

8
 Name of the Programme: Bachelor of Commerce
Course Code: B.Com 1.4 ( SEC – SB)
Name of the Course: Digital Fluency
Course Credits No. of Hours per week Total No. of Teaching Hours
2 Credits 3 Hrs 28 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies, Lab , field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
● Understand the Fundamentals of computers.
● Work in Word Processor effectively.
● Discover the arena of the Internet and its possibilities.
● Effectively communicate through Email

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

Module No. 2: Word Processor (16 Hrs )

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

Module No. 3: Internet ( 04 Hrs )

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

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

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

Skill Developments Activities:

● Use word processor to prepare Resume
● Draft a covering letter using Word Processor
● Systematically draft different emails
● Prepare a Letter of Internship requisition and send email.
● Install and uninstall a Web Browser and Record the Steps

Any other activities, which are relevant to the course.

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

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

10
 Name of the Programme: Bachelor of Commerce
Course Code: B.Com 1.4 ( SEC – SB)
Name of the Course: Spreadsheet for Business
Course Credits No. of Hours per week Total No. of Teaching Hours
2 Credits 3 Hrs 28 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies , field work etc.,

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

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

Module No. 2: Summarize data using functions (12 Hrs )

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

Module No. 3: Text Functions ( 08 Hrs )

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

Skill Developments Activities:

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

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

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

11
 Name of the Programme: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.5 Open Elective Course (OEC)
Name of the Course: Financial Literacy
Course Credits No. of Hours per week Total No. of Teaching Hours
3 Credits 3 Hrs 42 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies , field work etc.,

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

Syllabus
Module No. 1: Introduction to Financial Literacy (07 Hrs)
Meaning, importance and scope of financial literacy; Prerequisites of Financial Literacy – level of
education, numerical and communication ability; Various financial institutions – Banks, Insurance
companies, Post Offices; Mobile App based services. Need of availing of financial services from banks,
insurance companies and postal services.

Module No. 2: Financial Planning and Budgeting (07 Hrs )

Meaning, importance and need for financial planning; Personal Budget, Family Budget, Business Budget;
Procedure for financial planning and preparing budget; avenues for savings from surplus.

Module No. 3: Banking Services ( 10 Hrs )

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

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

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

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

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

Skill Developments Activities:

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

Reference Books:

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

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

13
 Name of the Programme: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.5 Open Elective Course (OEC)
Name of the Course: Business Documents
Course Credits No. of Hours per week Total No. of Teaching Hours
3 Credits 3 Hrs 42 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies , field work etc.,

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

Syllabus
Module No. 1: Documents & Transactions (10 Hrs)
Preparation of Invoice – Receipts – Voucher - Delivery Challan - Entry cum Gate Pass - Debit and Credit
Note.
Transactions: Receipts – Vouchers – Debit Note – Credit Note.

Module No. 2: Banking Transaction Documents (12 Hrs )

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

Module No. 3: Insurance Transaction Documents (12 Hrs )

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

Module No. 4: Office Documents ( 10 Hrs )

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

Skill Developments Activities:

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

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

14