NEP Program Structure 2023
NEP Program Structure 2023
Bachelor of Commerce
2023-26/2023-27
YEAR 1
TOTAL 600 20
2
Quantitative & Logical SEC 100 3
Thinking
TOTAL 600 20
YEAR 2
TOTAL 550 20
3
OR
Statistics & Analytics
Business Mathematics
TOTAL 500 20
YEAR 3
Project 100 4
TOTAL 500 20
4
Data Visualisation
TOTAL 500 20
YEAR 4
TOTAL 500 20
OR
● International
Business
5
● Sustainable Finance
● Entrepreneurship and
Incubation
TOTAL 500 20
6
DETAILED SYLLABUS
7
SEMESTER I
COURSE COURSE
SEMESTER CODE TITLE TYPE MARKS CREDIT
Environmental VAC 50 2
Science (2 credit)
TOTAL 600 20
8
Course Name Financial Accounting
Course Code
Course Credit 4
Semester I
Aims & The course aims to help learners to acquire conceptual knowledge on
Objectives financial accounting, to impart skills for recording various kinds of business
transactions and to prepare financial statements.
Course
Outcomes At the end of this course the learner will be able to;
CO1. Apply the generally accepted accounting principles while recording
transactions and preparing financial statements of sole-traders;
CO2. Compute depreciation and inventories to be recorded in financial
statements
CO3. Demonstrate accounting process under computerized accounting
system;
CO4. Create financial statements of sole proprietors and partnership firms;
CO5. Prepare accounts for inland branches and not-for-profit organizations.
Course
Outline UNIT I: Introduction
9
Company.
References
Text Books
● Goyal, Bhusan Kumar- Fundamentals of Financial Accounting-
Taxmann’s.
● S.P. Jain and K.L. Narang- Financial Accounting – Kalyani Publisher
● Gupta R.L. Radhaswamy. M- Financial Accounting, Sultan Chand
and Sons
● Tulsian P.C., Financial Accounting, Pearson Education
Other Readings
● S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting.
Vikas Publishing House.
● Jawahar Lal & S. Srivastava, B. Com- Financial Accounting,
Himalaya Publishing House.
10
Course Name Business Organization & Management
Course Code
Course Credit 4
Semester I
Aims & The course aims to acquaint learners with the basics of Business concepts
Objectives and functions, forms of Business Organisation and functions of
Management.
Course
Outcomes At the end of this course the learner will be able to;
Course
Outline Unit 1: Concept and Forms of Business Organisations
Concepts of Business, Trade, Industry and Commerce- Objectives and
functions of Business–Social Responsibility of a business, Ethical Conduct
& Human Values. Forms of Business Organisation-Meaning, Characteristics,
Advantages and Disadvantages of Sole Proprietorship – Meaning,
Characteristics, Advantages and Disadvantages of Partnership - Kinds of
Partners - Partnership Deed - Concept of Limited liability partnership –
Meaning, Characteristics, Advantages and Disadvantages of Hindu
Undivided Family – Meaning, Advantages and Disadvantages of Co-
operative Organisation.
11
Unit 3: Principles and Functions of Management
Management - Meaning - Characteristics - Fayol’s 14 Principles of
Management. Functions of Management - Levels of Management – Skills of
Management- Scientific Management - meaning, objectives, relevance and
criticism.
Evaluation
Internal Assessment : 40 marks
End Term Assessment : 60 marks
References
· Daft, R. L. (2015). Organization theory & design. Cengage Learning.
12
Course Name Business Law & IPR
Course Code
Course Credit 3
Semester I
Course
Outcomes
Course
Outline
Evaluation
References
Course Code
Course Credit 3
Semester I
Aims & The course aims to create an understanding of the concept, process and
Objectives importance of business communication and develop knowledge of soft skills.
Course At the end of this course the learner will be able to:
Outcomes CO1: Understand the significance of communication in business and
overcome barriers in
communication
CO2: Speak confidently in personal and professional contexts and develop
effective listening.
CO3: Learn and practice professional writing for various purposes
CO4: Improve inter-personal and presentation skills
CO5: Incorporate business communication skills in day to day lives for
personal and professional growth
13
Outline Meaning and Definition – Types-Levels- Functions - Objectives -
Importance - Essentials of good communication - Communication barriers -
Overcoming communication barriers.
UNIT-II Developing Effective Listening
Listening as an Active Skill, Listening and Responding, Listening to Audio
Clips & Summarizing, Listening and Paraphrasing in a Discussion, Listening
to Interview Questions; Improving Listening Score (IELTS);
UNIT III: Professional Writing
Email Etiquettes, Professional Email exchange, Business Letters, Need and
functions of business letters - Planning & layout of business letter, Internship
application, Job Application, Introduction to Research Paper writing.
UNIT IV: Speaking Skills and Job Interview
Significance of Body Language, Dos and Don’ts; Group Discussion; Public
Speaking Stage Fright, Importance of Public Speaking; Interview Readiness:
How to Crack the Interview, Dos and Don’ts; Introducing yourself: The Art
of Introductions, Written and In-person introduction; Presentation Skills:
Need and relevance, Effective presentation strategies, Dos and Don’ts.
UNIT V: Workplace Skills
Introduction to Soft Skills, Emotional Intelligence, Management skills, Team
work and leadership Skills, Topics Prescribed for workshop/lab; Group
Discussion i) Mock Interview ii) Interview iii) Public Speech iv) Conflict
Situation v) Decision-making in a group vi) Written Communication
Course Code
14
Course Credit 3
Semester I
Aims & The course intends to instill certain skills and language abilities in the
Objectives undergraduate students to shape their personality to be a good management
graduate needed for corporate set-up.
Course
Outcomes At the end of this course the learner will be able to;
CO1. Conduct personal SWOT analysis and groom themselves to build
acquaintance with the business world
CO2. Understand about attitude & motivation needed for development
their personality
CO3. Develop their skills for logical thinking, communication & interview
through group discussion and personal interview.
Course UNIT-I
Outline Introducing Self: HOWs, Problem phrases, Things to include in formal and
informal introduction. Introducing others: Formal and Informal: HOWs and
WHAT Understanding Self: Self Evaluation-Identifying one’s own strengths
and weaknesses, Self- awareness for thoughtful and sensible response to
manage day- to day responsibility. Small talks: HOWs of initiating, WHATs
of Continuing, HOWs of ending. Situational Conversations (Role plays) to
practice nuances of a complete conversation.
UNIT-II
Attitude: To understand and realise attitude is altitude from various videos,
stories and cases. Factors influencing Attitude, Challenges and lessons from
Attitude Motivation: Factors of motivation. Self-talk. Extrinsic & Intrinsic
motivation. Role of motivation. Group Presentations (Groups to show a short
video emphasizing on MOTIVATION and its role in somebody achieving
the target) Goal setting & Decision Making: Goal setting-To make students
understand the importance of time, How to prepare the time line and allocate
time to complete different tasks, How to prioritize the tasks and successfully
follow the prepared timeschedule
UNIT-III
Group Discussion & Personal Interview Part A: Effective Group Discussion
Group Discussion covering topics of business and current affairs,
Communication skills, Active Listening during GD, Leadership & Ability to
Influence, Flexibility, Lateral thinking in GD, Responsibility of the First
Speaker, Techniques of Summing Up
Part B: Effective Communication in Interview, General preparedness for an
Interview, Essential Interview skills, Types of Interview questions, FAQs,
Behavioural questions, Case-based Interview [Mock Interview practice
sessions with individual students]
15
Evaluation ● Internal Assessment: 40 Marks
● End Semester Assessment: 60 Marks
Course Code
Course Credit 2
Semester I
Aims &
Objectives
Course
Outline
Evaluation
References
Course Code
Semester I
16
important for memory
● help a student manage stress and explains why comfort foods are
“comforting”
● show the importance of staying socially active — it may help delay
dementia
● assist in creating a safe, well-rounded exercise plan — one that fits
your life and that you will be likely to stick with
● help discover the right blend of exercises which incorporates aerobic
workouts, as well as stretching and strength-building exercise
routines
Course Upon successful completion of the course, the students will be able to:
Outcomes CO1: Learn the aerobic workouts for better cardiovascular health
CO2: Apply techniques for maximizing the exercise’s benefits and
Meditation
CO3: Make exercising a part of healthy lifestyle
CO4: Apply right posture from ancient Yoga and planning for diet
Course Unit I
Outline Introduction
Course overview, Exercise: What and how much? Creating your workout
plan, A word about posture, Key terms you’ll want to know, Safety first!
Unit II
Basic Exercising
Getting Started with Cardio Exercise, workout with arm sweeps, workout
with resistance bands, Chest punch, Sword pull, Two-handed pull down,
Triceps pull, Biceps curl
Unit III
Benefits of Exercise
Benefits of Exercise, exercise prevents cardiovascular disease, Exercise
helps fight diabetes, What happens when you exercise? Basic Yoga from
Home
17
18
SEMESTER II
COURSE COURSE
SEMESTER CODE TITLE TYPE MARKS CREDIT
TOTAL 600 20
Additional 4 4
credit SIP/VOC
(Tally and New
Venture Planning
& Development)
19
Course Name Cost & Management Accounting
Course Code
Course Credit 4
Semester II
Aims & The course aims to acquaint the students with basic concepts and methods,
Objectives used in cost and management accounting, cost management and business
decision making.
Course At the end of this course the learner will be able to;
Outcomes CO1. Classify various types of costs and prepare a cost sheet.
CO2. Understand the accounting for material & labor
CO3. Develop
absorption understanding of classification, apportionment and
of overheads.
CO4. Implement the methods of costing and conduct cost-volume-profit
analysis.
CO5. Prepare budget and compute the variances in performance.
Course UNIT I: Introduction
Outline Cost Accounting,
Cost Accounting -Management
Meaning, objectives and and
accounting advantages,
FinancialDifference between
Accounting, Cost
concepts and classifications, Elements of cost, Preparation of Cost Sheet,
Cost control and Cost Audit.
UNIT II: Elements of Cost: Material & Labour
Material: Material/Inventory control techniques – Stock Level, EOQ;
Methods
Weighted of pricingStandard
Average, of materials
Cost.issues — FIFO, LIFO, Simple Average,
Labour: Idle Time, Over Time, Labour Turnover, Wage and Incentive
schemes.
UNIT III: Elements of Cost: Overheads
Overheads: Classification, allocation, apportionment and absorption of
overheads, Under- and over- absorption, Capacity Levels and Costs.
UNIT IV: Methods of Costing and CVP analysis
Contract
Costing. costing – concepts, features & problems, Process Costing, Marginal
Cost-Volume-Profit analysis - BEP
UNIT V: Standard Costing and Budgetary Control
Standard Costing: Material, Labour and Overhead Variances; Budgetary
Control:
Classification, Need and Preparation of Budget.
Evaluation Internal Assessment : 40 marks
End Term Assessment : 60 marks
References
● Tulsian, PC & Tulsian Bharat(2023). Cost & Management
Accounting, S Chand Publications
● Chhawchharia, Ravi & Doctor, Yash(2022). Cost & Management
Accounting, Taxmann Publications
● Kishore, Ravi. M,(2021), Cost & Management Accounting,
Taxmann Publications
● Arora, M.N(2021), Textbook of Cost & Management Accounting, S
Chand And Company Ltd
● Davis, Charles E. & Davis, Elizabeth. (2013).Managerial
20
Accounting. John Wiley and Sons.
● Hilton, Ronald W. (2011).Managerial Accounting. McGraw Hill
Education.
Course Code
Course Credit 4
Semester II
Aims & To equip students with some of the important statistical techniques for
Objectives managerial decision making and to provide ground for learning advanced
analytical tools used in research.
Course At the end of this course the learner will be able to:
Outcomes
CO1: Describe data with tabular, and quantitative summaries.
CO2: Use probability models for business applications and analyze
environments with uncertainty.
CO3: Use of statistical techniques in accordance with the data type
CO4: Application of the Index Numbers in Real-life scenarios
CO5: Think critically about quantitative information.
21
Evaluation Internal Assessment : 40 marks
End Term Assessment : 60 marks
Course Code
Course Credit 3
Semester II
Course
Outcomes
Course
Outline
Evaluation
References
Course Code
Course Credit 3
Semester II
Aims &
22
Objectives
Course
Outline
Evaluation
References
Course Code
Course Credit 3
Semester II
Aims & To make sound arguments based on mathematical reasoning and/or careful
Objectives analysis of data and to exhibit critical thinking by developing a sound sense
of inquiry.
Course
Outcomes At the end of the course students are able to:
CO 1: Create, solve and interpret basic mathematical models.
CO 2: Make sound arguments based on mathematical reasoning
and/or careful analysis of data.
CO 3: Effectively communicate the substance and meaning of
mathematical problems and solutions.
Unit- 2: Time and Work, Pipes and Cisterns, Basic concepts of Time,
Distance and Speed ; relationship among them ,Concept of Angles, Different
Polygons like triangles, rectangle, square, right angled triangle, Pythagorean
Theorem, Perimeter and Area of Triangles, Rectangles, Circles, Raw and
Grouped Data, Bar Graphs, Pie charts, Mean, Median and Mode, Events and
23
Sample Space, Probability
References
● Agarwal, R S(2022) A Modern Approach To Verbal & Non Verbal
Reasoning
● Sijwali, B S,(2021)Analytical and Logical reasoning
● Agarwal, R S.(2017) Quantitative aptitude for Competitive
examination, S.Chand Publications
● Practice sets of past year competitive exam questions
● Competitive exam scanners
Course Code
Course Credit 3
Semester II
Aims &
Objectives
Course
Outline
Evaluation
References
24
25
SEMESTER III
COURSE COURSE
SEMESTER CODE TITLE TYPE MARKS CREDIT
TOTAL 550 20
26
Course Name Financial Management
Course Code
Course Credit 4
Semester III
Aims & The course aims to familiarize the learners with the principles and practices
Objectives of financial management.
Course
Outcomes At the end of the course, the learner will be able to;
CO1. Explain the nature and scope of financial management and assess the
impact of time value of money in different business decisions;
CO2. Analyze capital budgeting process and apply capital budgeting
techniques for business decisions;
CO3. Discuss the various sources of finance in today’s competitive industry
and explain various theories and factors affecting capital structure decisions;
CO4. Critically examine various theories of dividend, identify and analyze
factors affecting dividend policy;
CO5. Design working capital policy based on the assessment of financial
requirements.
Course
Outline Unit 1: Introduction
27
Unit 3: Cost of Capital and Financing Decision
References
Suggested Readings:
28
Course Name Financial Markets & Institutions
Course Code
Course Credit 4
Semester III
Aims & To provide the student a basic knowledge of financial markets and
Objectives institutions and to familiarize them with Major financial services in India.
Course
Outcomes At the end of the course;
CO1. Students are able to know the features of different financial
markets and their role in economic development.
CO2. Students are able to know the functions of financial markets
and capital markets.
CO3. Students are able to know about the commercial Banks and
their role in project financing and working capital finance and also
about the massive growth of NPAs.
CO4. Students are able to know about the role of insurance
companies, NBFCs and Mutual Funds.
CO5. Understand the basics of financial services and its various
dimensions.
29
capital finance. Development Financial Institutions (DFIs).problems of NPA,
Financial Inclusion.
Course Code
Course Credit 4
Semester III
Aims & The course aims to acquaint the learners with fundamental economic theories and
Objectives their impact on pricing, demand, supply, production, and cost concepts.
30
Course
Outcomes At the end of this course the learner is expected:
CO1: Examine how different economic systems function and evaluate
implications of various economic decisions;
CO3: Analyze the relationship between inputs used in production and the
resulting outputs and costs;
CO4: Analyze and interpret market mechanism and behaviour of firms and
response of firms to different market situations;
Course
Outline Unit 1: Basic Concepts
31
Cost of production: Concept of explicit costs, implicit costs and opportunity
costs of production, derivation of short run and long run cost curves.
Economies and Diseconomies of scale and the shape to the long run average
cost.
Theory of pricing- cost plus pricing, target pricing, marginal cost pricing,
going rate pricing; Objective of business firm, Concept of Market,
classification of market-perfect competition, monopoly, monopolistic
competition and oligopoly. price determination and equilibrium of firm in
different market situations; Factor pricing.
Business Cycle phases and causes; Inflation and Deflation causes and
remedial action; Consumption, Income, Savings and investment.
References
Suggested Readings
● Ahuja, H. L. (2019). Theory of Micro Economics. New Delhi: Sultan
Chand Publishing House.
● Koutsoyannis, A. (1975). Modern Microeconomics. London:
Palgrave Macmillan.
● Chaturvedi, D. D., & Gupta, S. L. (2010). Business Economics
Theory & Applications. New Delhi: International Book House Pvt.
Ltd.
● Adhikari, M. (2000). Business Economics. New Delhi: Excel Books.
● Kennedy, M. J. (2010). Micro Economics. Mumbai: Himalaya
Publishing House.
● Seth, M. L. (2017). Micro Economics. Agra: Lakshmi Narain
Agarwal Educational Publishers.
● Relevant study material of ICAI: www.icai.org.
32
Course Name Introduction to Artificial Intelligence
Course Code
Course Credit 3
Semester III
Course
Outcomes
Course
Outline
Evaluation
References
Course Code
Course Credit 2
Semester III
Course
Outcomes
Course
Outline
Evaluation
References
33
Course Name Spreadsheet for Business
Course Code
Course Credit 3
Semester III
Aims & This course is designed to enable students to develop IT skills that are a
Objectives prerequisite in today's work environment. With greater human-computer
interaction in each sphere of work, this course will equip them with basic
computing skills that will enhance their employability in general
Course At the end of this course the learner will be able to:
Outcomes
CO1: Make meaningful representations of data in the form of charts
and pivot tables.
CO2: Draw analysis on data using spreadsheets and use interpretation
to make decisions.
CO3: Generate data visualization reports for effective decision making
CO4: Prepare a business presentation and perform various
mathematical, logical, and other functions on a large set of data using
spreadsheets.
CO5: Making different business decisions using various types of
databases.
34
using pivot tables: Creating, formatting and modifying a Pivot table, sorting,
filtering and grouping items, creating calculated field and calculated item,
creating pivot table charts, producing a report with pivot tables. Use of solver
to solve different business problems.
Unit V: Databases:
Introduction to Database Development: Database Terminology, Objects,
Creating Tables, working with fields, understanding Data types, Changing
table design, Assigning Field Properties, Setting Primary Keys, using field
validation and record validation rules, Indexing, working with multiple tables,
Relationships & Integrity Rules, Join Properties, Record manipulation, Sorting
& Filtering; Select data with queries: Creating Query by design & by wizard
(Select, Make Table, Append, Delete, Cross Tab, Update, Parameterized
Query, Find Duplicate and Find Unmatched), Creating multi table queries,
creating & working with table joins. Using operators & expressions: Creating
simple & advance criteria; Working with forms: Creating Basic forms,
working with bound, unbound and calculated controls, understanding property
sheet, Working with Data on Forms: Changing Layout, creating Sub Forms,
creating list box, combo box and option groups; Working with Reports:
Creating Basic Reports, Creating Header & Footer, Placing Controls on
reports, sorting & grouping, Creating Sub reports.
35
SEMESTER IV
COURSE COURSE
SEMESTER CODE TITLE TYPE MARKS CREDIT
TOTAL 500 20
Additional 4 VOC 4
credit VOC (Tally
and New Venture
Planning &
Development)
36
Course Name Corporate Accounting
Course Code
Course Credit 4
Semester IV
Aims & The course aims to help learners to acquire conceptual knowledge of the
Objectives corporate accounting system and to learn the techniques of preparing the
financial statements of companies.
Course
Outcomes At the end of the course students shall be able to:
CO1. Demonstrate the accounting for share capital;
CO2. Prepare financial statements of companies;
CO3. Elaborate the process of Internal Reconstruction of a company and
treatment of profit prior to incorporation;
CO4. Analyse the process of amalgamations of companies in India through
relevant cases;
CO5. Create the annual reports of the companies and illustrate the e-filing
process.
Course
Outline Unit 1: Accounting for Share Capital
Types of shares; Issue and Pro-rata allotment of shares; concept & process of
book building; forfeiture and reissue of forfeited shares; Issue of rights and
bonus shares; ESOPs and Buy Back of shares. Issue and redemption of
preference shares.
(In reference to Relevant Accounting Standards (AS and Ind AS) and
Guidance Notes as applicable.)
37
Unit 3: Internal Reconstruction and Profit or Loss Prior to
Incorporation
References
Suggested Reading:
● Dam, B. B. & Gautam, H. C. Corporate Accounting. Guwahati:
Gayatri Publications.
● Goyal, B. K., Corporate Accounting. New Delhi: Taxmann
Publication.
● Goyal, V. K., & Goyal, R. Corporate Accounting. New Delhi: PHI
Learning.
● Jain, S. P., & Narang, K. L. Corporate Accounting. New Delhi:
Kalyani Publishers.
● Monga, J. R. Fundamentals of Corporate Accounting. New Delhi:
Mayur Paperbacks.
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K.
Corporate Accounting. New Delhi: Vikas Publishing House.
38
● Mukherjee, A., & Hanif, M. Corporate Accounting. New Delhi: Tata
McGraw Hill Education.
● Shukla, M. C., Grewal, T. S., & Gupta, S. C. Advanced Accounts.
Vol.-II. New Delhi: S. Chand Publishing.
● Sehgal, A. Fundamentals of Corporate Accounting. New Delhi:
Taxmann Publication.
Course Code
Course Credit 4
Semester IV
Aims & The course aims to equip learners with the basic skills required to operate in
Objectives the stock market. They can learn the trading mechanism of the stock
exchanges.
Course
Outcomes At the end of the course students shall be able to:
CO1. Explain the basics of investing in the stock market, the investment
environment as well as risk & return
CO2. Analyze Indian securities market including the derivatives market;
CO3. Examine EIC framework and conduct fundamental analysis;
CO4. Perform technical analysis;
CO5. Invest in the mutual funds market.
Course
Outline Unit 1: Basics of Investing
39
sales, Price over book value, EVA), Understanding Shareholding pattern of
the company.
Trading rules (credit balance theory, confidence index, filter rules, market
breadth, advances vs declines and charting (use of historic prices, simple
moving average and MACD) basic and advanced interactive charts. Do’s &
Don’ts of investing in markets.
References
Suggested Reading:
● Chandra, P. Investment Analysis and Portfolio Management. New
Delhi: Tata McGraw Hill Education.
● Kevin, S. Security Analysis and Portfolio Management. Delhi: PHI
Learning.
● Ranganatham, M., &Madhumathi, R. Security Analysis and Portfolio
Management. Pearson (India) Education.
● Pandian, P. Security Analysis and Portfolio Management. New Delhi:
Vikas Publishing House.
40
Course Name Auditing & Corporate Governance
Course Code
Course Credit 4
Semester II
Aims &
Objectives The course aims to provide knowledge of auditing principles and techniques
and to familiarize the Students with the understanding of issues and practices
of corporate governance in the global and Indian context.
Course At the end of this course the learner will be able to;
Outcomes CO1. Understand the basics of auditing and its types.
CO2. Implement audit procedures like Vouching and verification in real life
scenario
CO3.
of auditDevelop understanding of internal control and focus on special areas
CO4. Discuss the importance of corporate governance
CO5. them
avoid Analyze the reasons for corporate governance failures and how to
41
UNIT V: Corporate governance failures
Disciplinary
CommunicationMajor Corporate
(UK) - Enrongovernance failuresComputer
(USA – Satyam - BCCI (UK) - Maxwell
Services Ltd -
TATA Finance - Kingfisher Airlines - ILFS, Common Governance Problems
Noticed in various Corporate Failures - Codes and Standards on Corporate
Governance
Course Code
Course Credit 4
Semester IV
Aims & The course aims to impart the learners working knowledge of the provisions
Objectives of the Companies Act, 2013.
42
Course
Outcomes On completion of this course, students will be able to:
CO1: Explain relevant definitions and provisions relating to issue of
prospectus and allotment of shares;
CO2: Synthesize company processes, meetings, and decisions;
CO3: Describe the framework of dividend distribution, Accounts of the
company and Audit and Auditors of company;
CO4: Determine the role of Board of directors and their legal position;
CO5: State regulatory aspects involved in Oppression, Mismanagement,
corporate restructuring and Winding Up and to study the composition of
Adjudicating Authority i.e. NCLT and NCLAT and its powers.
43
Insolvency and Bankruptcy Code, 2016.
References
Suggested Readings:
● Chadha R., & Chadha, S. Company Laws. Delhi: Scholar Tech
Press.
● Hicks, A., & Goo, S. H. Cases and Material on Company Law.
Oxford: Oxford University Press. Kuchhal
● M. C., & Kuchhal, A. Corporate Laws. New Delhi: Shree
Mahavir Book Depot.
● Kumar, A. Corporate Laws. New Delhi: Taxmann Publication.
● Sharma, J. P. An Easy Approach to Corporate Laws. New Delhi:
Ane Books Pvt. Ltd.
Course Code
Course Credit 4
Semester IV
Aims & The course aims to equip the learners with the basic knowledge of concepts,
Objectives principles, tools, and techniques of marketing and to provide knowledge
about various developments in marketing.
Course
Outcomes At the end of this course the learner will be able to:
CO1.Understand the basic concepts of marketing, marketing philosophies
and environmental conditions affecting marketing decisions of a firm;
CO2.Explain the dynamics of consumer behaviour and process of market
selection through STP stages;
CO3.Analyze the process of value creation through marketing decisions
involving product development;
44
CO4.Elaborate the process of marketing decision making involving product
pricing and its distribution;
CO5.Develop product promotion process in marketing decisions of a firm
and understand latest developments in marketing.
Course
Outline Unit 1: Introduction
45
Technology for Humanity. John Wiley & Sons.
● Peter, J. P., & Donnelly, J. H. Jr. (2021). Marketing Management:
Knowledge and Skills. McGraw-Hill Education.
● Schmitt, B. H. (2021). The Changing Face of Marketing: From
Pandemic to Possibility. Routledge.
● Vargo, S. L., & Lusch, R. F. (2017). Service-Dominant Logic:
Premises, Perspectives, Possibilities. Cambridge University Press.
Course Code
Course Credit 4
Semester IV
Aims & The course aims to familiarize the learners with the basic mathematical tools
Objectives with special emphasis on applications to business and economic situations.
Course At the end of this course the learner will be able to;
Outcomes
CO1: Explain how matrices are used as mathematical tools in representing a
system of equations
CO2: Apply differential calculus to solve simple business problems
CO3: Solve business problems involving complex linear and non-linear
relationships between decision variables and their determining factors;
CO4: Use mathematical formulation and solution of problems related to
finance;
CO5: Make use of programming techniques for solving business problems
involving constrained optimization.
46
Mathematical functions and their types (linear, quadratic, polynomial,
exponential, logarithmic and logistic function). Concepts of limit and
continuity of a function related to business.
Differentiation. Various Differentiation Rules. Maxima Minima, Application
in Business.
References • Anthony, M., & Biggs, N., Mathematics for Economics and Finance.
Cambridge: Cambridge University Press.
47
• Thukral, J. K., Business Mathematics. New Delhi: Maximax Publishing
House
48
SEMESTER V
COURSE
SEMESTER CODE TITLE COURSE TYPE MARKS CREDIT
Project 100 4
TOTAL 500 20
49
Course Name Income Tax Law & Practice
Course Code
Course Credit 4
Semester V
Aims & The course aims to provide knowledge of the various provisions of income-
Objectives tax law in India and enable the learners to apply such provisions to compute
total income and tax liability of individuals. It also aims to enable learners to
understand the provisions relating to filing of return of income.
Course
Outcomes At the end of this course;
CO1: Comprehend the concepts of taxation, including assessment year,
previous year, assesses, person, income, total income, agricultural income
and determine the residential status of persons;
CO3: Apply the clubbing provisions and provisions relating to set-off and
carry forward of losses to determine the gross total income;
Course
Outline UNIT I: Introduction
50
UNIT III: Computation of Income under different Heads-II
References
Suggested Readings:
Course Code
51
Course Credit 4
Semester V
Aims & The course aims to develop the understanding of the recent trends in
Objectives reporting by the corporate, both financial and non-financial, the generally
accepted accounting standards applicable in the preparation of financial
statements and the emerging trends in corporate reporting.
Course At the end of this course the learner will be able to;
Outcomes CO1: Know the developments in accounting theory, financial reporting and
disclosure practices at the national and international level.
CO2: Learn accounting standards and their construction, the state of the art
developments in accounting standards worldwide and in India.
CO3: Analyze the valuation of assets and liabilities and depreciation
accounting according to different methods.
CO4: Analyze the international and Indian standards of Non-financial
reporting
CO5: Understand the emerging trends in corporate reporting
Course
Outline Unit I-Financial Reporting – Objectives, users in financial reporting,
qualitative characteristics of accounting information; Factors influencing
financial reporting in India, Factors influencing accounting environment.
Accounting Principles- Generally Accepted Accounting Principles;
Selection of accounting principle; AS-1 Disclosure of Accounting Policies;
Indian Accounting Standards
52
Unit V- Emerging Trends in reporting-ESG Reporting, Integrated
reporting; Corporate social responsibility reporting; Human resource
reporting and Value-added statements, Green Accounting
Course Code
Course Credit 4
Semester V
Aims & The course provides a user perspective on the role of accounting and
Objectives financial reporting in capturing and conveying economic information about
an organization and aims at helping students acquire confidence in using the
concepts and vocabulary of accounting to analyze and communicate about
business performance and resource allocation.
53
Course
Outline UNIT-I: Introduction to Analytics
Histogram, Bar Chart, Pie Chart, Scatter Plot, Box Plot, Line Charts. Simple
Regression Analysis(SLR) (Overview only): Introduction, SLR Model
Building, Estimation of parameters using Ordinary Least Squares.
54
● Paul, T. (2011). R Cook book. New York: O Reilly Media’
● Provost, F., & Fawcett, T. (2013). Data Science for Business. New
York: O'Reilly Media.
Course Code
Course Credit 4
Semester V
Aims & To acquaint the learners with the techniques and principles to manage human
Objectives resources of an organisation.
Course
Outcomes On successful completion of this course, student should be able to:
CO1: Develop necessary skills to prepare an HR policy to enable the
employees attain work life balance;
CO2: Prepare a Human Resource Plan in an organisation, a report on job
analysis; and Organize an induction programme in an organisation;
CO3: Develop an understanding and use of different kinds of training and
development strategies in real life scenarios; and Organize counselling
sessions for employees in an organisation;
CO4: Design incentive schemes for different job roles in an organisation;
CO5: Create HR policies related to grievance redressal, employee health,
safety, welfare, and their social security in an organisation.
Course
Outline Unit 1: Introduction to Human Resource Management
55
Unit 3: HR Development- Training and Development
Course Code
56
Course Credit 4
Semester V
Aims & The course aims to introduce the learners with the business intelligence and
Objectives analytics, which include the use of data, statistical and quantitative analysis,
exploratory and predictive models.
57
● Narasimhan, M.S. : Financial Statement and Analysis, Cengage
Learning
● Foster, G.: Financial Statement Analysis, Englewood Cliffs, NJ,
Prentice Hall.
● Sahaf M.A – Management Accounting – Principles & Practice –
Vikash Publication
● Maheswari, S.N.: Management Accounting & Financial Control, New
Delhi, Sultan Chand.
● Foulke, R.A.: Practical Financial Statement Analysis, New York,
McGraw-Hill.
● Prasad, R. N., &Acharya, S. (2011), Fundamentals Of Business
Analytics, John Wiley & Sons.
● Mark J. Bennet, Dirk L. Hugen, Financial Analytics with R,Cambridge
University Press,2018
58
SEMESTER VI
COURSE
SEMESTER CODE COURSE TITLE TYPE MARKS CREDIT
TOTAL 500 20
59
Course Name Investment Analysis & Portfolio Management
Course Code
Course Credit 4
Semester VI
Aims & To equip the students with essential tools, techniques, models and
Objectives investment theory necessary for analyzing different types of
securities, making sound investment decisions and optimal portfolio
choice.
Course At the end of this course the learner will be able to:
Outcomes CO1: Understand and analyze market securities.
CO2: Acquire the knowledge and understanding of the function of the stock
exchange.
CO3: Discuss the role of SEBI, BSE, NSE, MCX etc.
CO4: Analyze the environment of investment and risk return framework.
CO5:Construct portfolios
theory and associated along with a deep understanding of Capital market
models.
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References 1. Chandra, P. (2017). Investment Analysis and Portfolio Management.
Tata McGraw Hill.
2. Bodie, et al. (2009). Investments. McGraw Hill.
3. Fischer, Donald E. and Ronald, J. Jordan (2007). Security Analysis
and Portfolio Management. PHI Learning.
4. S. Kevin (2012), Security Analysis and Portfolio Management, PHI
Learning
Course Code
Course Credit 4
Semester VI
Aims & The course aims to provide understanding about salient features of
Objectives GST law and implications of its various provisions for different
classes of suppliers, to be applied in real life business scenario.
Course At the end of this course the learner will be able to;
Outcomes CO1. Explain the concept, need, and utility of indirect
taxes;
CO2. Implement the provisions relating to supply under
GST in real life scenario,
CO3. Apply the provisions of levy of GST and identify
exemptions;
CO4. Analyze
penalties, provisions
interest regarding necessary procedures of registration,
and audit;
CO5. Discuss the significant provisions of the customs law.
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mechanism, Composition levy, Exemptions from GST, Power to grant
exemptions, Exempted goods under exemption notifications, Exempted
services under exemption notifications, Input tax credit.
References
● Haldia,Arpit & Mohd, Taxmann’s GST Law & Practice
● Bangar, Vandana & Bangar,Yogendra, Comprehensive Guide to
Indirect Tax Laws – GST & Customs
● Latest revisions and notifications relating to GST & Customs
Course Code
Course Credit 4
Semester VI
Aims & The course aims to familiarize learners with different aspects of financial
Objectives planning like savings, investment, taxation, insurance, and retirement
planning.
Course At the end of this course the learner will be able to;
Outcomes
CO1: Explain the meaning and relevance of Financial Planning
CO2: Outline the concept of Investment Planning and its methods
CO3: Examine the scope and ways of Personal Tax Planning and create
personal financial plan
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CO4: Analyze Insurance Planning and its relevance
CO5: Develop a plan for retirement
References
● Indian Institute of Banking & Finance. (2017). Introduction to
Financial Planning. New Delhi: Taxmann Publication.
● Pandit, A. (2014). The Only Financial Planning Book that You Will
Ever Need. Mumbai: Network 18 Publications Ltd.
63
● Sinha, M. (2008). Financial Planning: A Ready Reckoner. New York:
McGraw Hill Education.
● Halan, M. (2018). Let’s Talk Money: You've Worked Hard for It,
Now Make It Work for You. New York: HarperCollins Publishers.
● Tripathi, V. (2017). Fundamentals of Investment. New Delhi:
Taxmann Publication.
Course Code
Course Credit 4
Semester VI
Aims & The course aims to expose students to the concept and techniques of
Objectives Forensic Accounting and Auditing for companies as well as different
types of organizations, to be applied in real life financial fraud
scenarios.
Course At the end of this course the learner will be able to;
Outcomes CO1:Develop insights about the Forensic Accounting
CO2:Present and analyze the forensic audit environment
CO3:Utilize various forensic accounting tools and technique to determine
financial fraud
CO4:Analyze the frauds done by corporates and ways to avoid them
CO5:Understand the reasons for bankruptcy and money laundering and
ways to deal with them.
Course
Outline Unit- 1:Fundamentals for Forensic Accounting: Role of the forensic
accountant; differences between forensic accounting and auditing; legal
fundamentals (including financial crimes and criminal and civil processes);
transaction cycles and internal controls.
64
evaluation of effectiveness).
Overview of tax fraud; the tax practitioner and the IRS; principal tax evasion
crimes; civil tax fraud; statute of limitations; methods of proof; tax
protesters; bankruptcy fraud
References
● Forensic Accounting: What the World's Best Forensic Accountants
Know- Greg shields
● Forensic Audit study material, ICSI
● Joshi, Apurva. Students' Handbook on Forensic Accounting
Course Code
Course Credit 4
65
Semester VI
Aims & Provides exposure to the students to the entrepreneurial culture and industrial
Objectives growth so as to prepare them to set up and manage their own small units.
Course
Outcomes On successful completion of this course, student should be able to:
Course
Outline Unit 1: Introduction
Concept : Five Stage model of group development; Group think and shift ;
Indian perspective on group norms. Group and teams; Types of teams;
Creating team players from individuals building and team based
work(TBW); Group dynamics –Team building.
66
Organizational culture and climate – Factors affecting organizational climate
;Job satisfaction – Determinants – Measurements – Influence on behavior.
Organizational change – Importance – Stability Vs Change – Proactive Vs
Reactive change; Stress; Balancing work and Life.Organizational
development – Characteristics – objectives.
Course Code
Course Credit 4
Semester VI
Aims & This course enables the student to understand the importance of data
Objectives visualization and use various techniques to represent the data meaningfully.
67
Course Unit 1: Introduction to visualization; Using computer graphics to display
Outline data; The model human processor and Fitts's law; Human visual perception
and cognition
68
SEMESTER VII
COURSE MARK
SEMESTER CODE COURSE TITLE TYPE S CREDIT
TOTAL 500 20
69
Course Name Options, Futures & Derivatives
Course Code
Course Credit 4
Semester VII
Aims & To familiarize the students with the application of various tools and
Objectives techniques of financial risk management.
Course After completing the course, the student will be able to:
Outcomes
CO1: Understand the financial derivatives.
CO2: Analyze price diverse derivative products to generate an optimal risk
management strategy.
CO3: Demonstrate critical thinking, analytical and problem solving skills in
the context of derivatives pricing and hedging practice.
CO4:Develop an understanding of pricing forwards, futures and options
contracts.
CO5: Explore the different concepts of risk.
70
● T.V. Somanathan, Derivatives, Tata McGraw Hill.
● Redhead, Financial Derivatives, Prentice Hall.
● Lasys Walter, Lexinton, Speculation, Hedge and Commodity Price
Forecasting.
● Hill J. and T. Schneelesis, Risk reduction and Potential of Finan.
Futures.
Course Code
Course Credit 4
Semester VII
Aims & To explain the fundamentals of financial analysis and financial modeling for
Objectives strategic business decision making.
Course After completing the course, the student will be able to:
Outcomes
CO1: Learn about the Concept of Financial Analysis and Modeling
CO2: Know various tools for Financial Analysis
CO3: Forecast situations and prepare the financial statements
CO4: Use MS- Excel as a tool for Financial Analysis and modeling
CO5: Understand the basic concept of Financial Modeling
Course
Outline UNIT-I Financial Analysis landscape
DuPont Analysis, Financial Ratios- Balance sheet ratios & Income Statement
ratios, Liquidity Ratios, Asset Management Ratios, Debt Management
Ratios, Profitability ratios, Ratio analysis in decision making,
Interrelationship between financial ratios.
71
UNIT-III Spreadsheets
Course Code
Course Credit 4
Semester VII
Aims &
Objectives
Course After completing the course, the student will be able to:
Outcomes
72
CO1: Understand the concept of Corporate restructuring
CO2: Analyze and understand different strategy for growth and value
maximization
CO3: Apply different methods of corporate valuation.
CO4: Develop an understanding of accounting aspects of amalgamation.
CO5: Explore the different ways of funding mergers
73
● Stuart C. Gilson, Creating Value Through Corporate Restructuring
Case Studies in Bankruptcies, Buyouts, and Breakups, Wiley
● Pitabas Mohanty, Business Valuation [Text & Cases], Taxman
Course Code
Course Credit 4
Semester VII
Aims & The course aims to impart the knowledge of financial technology, the
Objectives FinTech revolution, disruption, innovation, and opportunity therein.
Course At the end of this course the learner will be able to;
Outcomes CO1. Identify the different business models under FinTech industry;
CO2. AnalyzeProcess
Data Robotic the functioning of Crowd
Automation, BlockFunding,
Chain; Cryptocurrency, AI, Big
CO3. Discuss the contribution of innovative payment system in creating a
cashless economy;
CO4. Outline
various the growth
regulatory of FinTech
forms adopted industry
by the in Indiainand
government thisthe relevance of
regard;
CO5. Explain the role of AI and ML in Financial services and cyber
security.
74
Implications of Cryptocurrencies.
Course Code
Course Credit 4
Semester VII
Aims & To acquaint students with the concepts of Survey and Research and provide
Objectives inputs relating to research methodology, the process of research report
writing.
75
Course After completing the course, the student will be able to:
Outcomes
CO1:Understand Meaning of Research and role of research in various
functional areas.
CO2: Formulate hypothesis and research design.
CO3: Identify Methods of Data collection and pilot study
CO4: Develop Processing and Analysis of data
CO5: Apply Report writing techniques and draft research report
SEMESTER VIII
76
SEMESTER CODE COURSE TITLE COURSE TYPE MARKS CREDIT
OR
● International Business
● Sustainable Finance
● Entrepreneurship and
Incubation
TOTAL 500 20
77
Course Name Recent Topics in Accounting & Finance
Course Code
Course Credit 4
Semester VIII
Course
Outcomes
Course Code
Course Credit 4
Semester VIII
Aims & The course aims to provide knowledge about the concepts, tools, techniques,
Objectives and relevance of digital marketing in the present changing scenario. It also
enables the learners to learn the application of digital marketing tools and
acquaint about the ethical and legal aspects involved therein.
Course
Outcomes CO1 : Identify and assess the impact of digital technology in
transforming the business environment and also the customer journey;
78
CO2 : Explain the way marketers think, conceptualize, test continuously
to optimize their product search on digital platforms;
Course
Outline Unit 1: Introduction
79
Evaluation Internal Assessment : 40 marks
End Term Assessment : 60 marks
References
Suggested Readings:
Course Code
Course Credit 4
Semester VIII
Aims & This subject provides an opportunity to the students to conceive, formulate
Objectives and prepare a project with practical orientation with regard to its
80
implementation.
Course Unit 1
Outline Introduction to project and projects. Characteristics and types of projects.
Gaining importance, project life cycle and its phases. Project selection, non
quantitative and scoring models, technical analysis and technology selection,
market potential analysis and techniques of long term forecasting.
Unit 2
Financial feasibility, determinants of cost of project, its financing and
deciding optimum capital structure. Cash flows from project and owner's
perspective. Project Appraisal. Financial feasibility with risk. Types of risk,
techniques of risk evaluation and its mitigation. Sensitivity analysis, Hiller's
model, scenario analysis, simulation.
Unit 3
Network analysis, construction of networks, CPM, various types of floats
and their application, PERT and its applications. Time cost relationship,
crashing for optimum cost and optimum time. Resource leveling.
Unit 4
Introduction to project software and Applications of MS Project.
Unit 5
Human Aspects of Project management: project manager's skills and
functions, matrix organization, Social Cost Benefit Analysis, UNIDO
approach, shadow pricing.
Project monitoring, Earned Value Analysis, abandonment analysis, Ph,41S,
Project Termination and Audit. Reasons for failure.
81
Course Name International Business
Course Code
Course Credit 4
Semester VIII
Aims & This course will provide the students an opportunity to learn and understand
Objectives how business is conducted in the international arena. The syllabus is
designed to allow students to gain managerial skills to meet the challenges
they will face in the global workplace.
82
Contracts, and Currency Options, Foreign Exchange Risk Exposure:
Definition, Accounting Exposure, Economic Exposure.
Course Code
Course Credit 4
Semester VIII
Aims & The course contributes to the building of awareness, knowledge and dialogue
Objectives about sustainable finance, and supports the efforts of all stakeholders in
building a more sustainable and resilient economy.
Course Unit-1:
Outline Sustainable Finance in Context, Financing International Agreements on
Climate Change and Sustainable Development
Unit-2:
83
Fundamentals of Sustainable Finance, Sustainable Finance: The Case for
Action, Sustainable Finance: Key Actors, Introduction to Environmental,
Social and Governance (ESG) Risk Management
Unit-3:
Sustainable Finance: Regulation and Self-regulation, Financial and
Sustainability (Impact) Reporting and Communication, The Task Force on
Climate-related Financial Disclosures (TCFD), Sustainable Finance: Policy
and Regulation,
Unit-4:
Sustainable Finance System, Responsible Banking and Sustainable
Insurance, Responsible Investment, Sustainable Finance Strategies and
Products: An Overview, The Five Pillars of Sustainable Finance
Unit-5:
Sustainable Finance Products, Green Bonds, Green Loans, Carbon Finance
and Carbon Markets, Sustainability Indexes, Performance- based
Instruments, Emerging Issues
Course Code
Course Credit 4
Semester VIII
Aims & The paper aims to provide exposure to the students to the entrepreneurial culture
Objectives and industrial growth and to prepare them to set up and manage their own small
units.
84
Course
Outcomes CO1: Identify and assess the different types of entrepreneurs and barriers to
entrepreneurship;
CO5 :enhances the critical thinking skills and gives a chance to think from a
different perspective about industries.
Course Outline
Unit 1: Introduction - Evolution of term ‘Entrepreneurship’; Factors
influencing ; Characteristics of an entrepreneur; Types of entrepreneur;
Edupreneurship; Barriers to entrepreneurship;
85
● Shepherd, D. A., & Patzelt, H. (2020). The New Field of Sustainable
Entrepreneurship: Studying Entrepreneurial Action Linking "What Is to
Be Sustained" with "What Is to Be Developed". Springer.
86
Notes
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