GURUGOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI

BACHELOR OF COMMERCE PROGRAMME (HONOURS)

Scheme of the Program

First Semester Examination

NEP Classification T/P Credits
Code No. Paper Type
B.Com 101 Financial Accounting Discipline Specific Courses - Core 3 3
Major Core -CDMA
B Com 103 Micro Economics Discipline Specific Courses Core 3 3
Major Core -CDMA
B.Com 105 Quantitative Techniques for Discipline Specific Courses Core-CDMA 3 3
Commerce Major Core
B.Comn 107 Entrepreneurial Mindset Discipline Specific Courses - Core -CDMI 2
Minor Core
B.Com 109 Management Processes and Multidisciplinary courses Core -MDIC T 2
Organisational Psychology
B.Com 111 English Language and Ability Enhancement courses Core -AEC 2 2
Business Communication (language)
B.Com l13 Computer Applications for Core -SEC 3 3
Skill Enhancement courses
Commerce (Lab Based)
B.Com 115 Indian Knowledge Common Value- Added Elective 3 3
SystemMOOCs Courses -VAC
Total 21
 GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF COMMERCE (B.Com. Honours)

B.COM 101- FINANCIAL ACCOUNTINGOL-3, T-0 Credits -3

Objective: The course aims to impart basic conceptual knowledge on financial accounting with the purpose of recording day to day business
transactions using computerized accounting systems. The course will also train Students to prepare financial statements and publish annual
accounts of the organization.

Learning Outcomes:
After completion of the course, Students will be able to:
COl. Apply the generally accepted accounting principles while recording transactions and preparing financial statements
CO2. Comprehend the complete accounting process using computerized accounting system
CO3. Measure business income accurately after applying all relevant accounting standards
CO4. Examine the Accounting standards governing Inventory and Depreciation and assess their impact on business income
COS. Prepare all final financial statement necessary for financial audit of a business
CO6. Understand the implications of contemporary issues in Accounting
COURSE CONTENTS:
Unit 1: Basic Concepts of Accounting (14 Hours)
Accounting Functions and limitations. Financial accounting principles: Meaning and need; Concepts and Conventions of Accounting, Introduction
to Generally Accepted Accounting Principles, Accounting standards (Overview of LAS, IFRS, AS and Ind AS), Accounting Process - Recording of
a business transaction - ledgers, vouchers and preparation of Trial Balance with adjustments.

Unit 2: Accounting Systems (14 Hours)

Application of Generally Accepted Accounting Principles in recording financial transactions and preparing financial statements. Accounting
treatment of Inventory, Preparation of Cash Book and Bank Reconciliations, Profit and Loss Account, Balance Sheet with adjustments (including
for Non Corporate Entities), Cash Flow Statement.

Unit 3: Business Income, Accounting for Depreciation, and Inventory Valuation (14 Hours)
Measurement of Business income, Revenue recognition, Accounting for Depreciation - Methods and Policy, Changes in Depreciation measures
and impact on measurement of business income. Inventory valuation through Accounting Standards. Impact of inventory valuation on
measurement of business income. Capital and revenue expenditures and receipts. Introduction to Deferred Revenue Expenditure.
Unit 4: Accounting for Capital and Contemporary issues in Accounting (14 Hours)

Introduction to contemporary issues in Accounting Human Resource Accounting, Inflation Accounting, Green Accounting and Accounting for
CSR and Sustainability.

Suggested Readings:
Anthony. R. N., Hawkins, D., & Merchant, K. A. Accounting: Text and Cases. New York: McGraw-Hill Education India.
2. Maheshwari, S.N. & Maheshwari, S.K. Financial Accounting. New DELHI: Vikas Publishing House Pvt. Lud.
3. Lal, J., & Srivastava, S. Financial Accounting Text & Problems. Mumbai: Himalaya Publishing House.
4. Monga, J. R. Financial Accounting: cepts and Applications. New DELHI: Mayur Paperback Publishing.
5. Shukla, M. C., Grewal, T. S., & Gupta, S. C. Advanced Accounts. Vol.-I. New DELHI: Sultan Chand Publishing.
6. Goldwin, N., Alderman, W., & Sanyal, D. Financial Accounting. Boston: Cengage Learning.
7. Tulsian, P.C. Financial Accounting. New DELHI: Tata McGraw Hill

Note: Latest editions of the books must be used

Recommended Projects: Students may be encouraged to attempt the following for enhanced learning

Analysis of the 'Framework for the Preparation and Presentation of Financial Statements' from relevant websites
" Exploring the balance sheets of business organizations to study the nuances of the various heads and their inherent implications.
" Examining the accounting policies and procedures of a small business by using its current data.
Prepare Trading and Profit & Loss Account and Balance Sheet collecting a sample of necessary data from small business firms manually and
using appropriate software.
 GURUGOBINDSINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF COMMERCE (B.Com. Honours)
B.COM 03 MICROECONOMICS (C) L-3, T-0 Credits -3

Objective: The course aims to acquaint the Students with fundamental theories of economics and their impact on pricing, costs, demand, supply
and production.

Learning Outcomes:
After the completion of the course, the students will be able to:
1. Comprehend the functioning of the different economic systems and evaluate the implications of different economic decisions
2. Assess consumer satisfaction as a result of consumption and expenditure on different types of goods
3. Analyze the relationship between production inputs, outputs and costs
4. Gauge the response of business organizations to different market situations
S. Examine implications of pricing decisions under different market situations.
COURSE CONTENTS:
Unit 1: Basic Concepts (14 Hours)
Concepts of Economics, Macro Vs Micro Economics, Meaning and Scope of Micro Economics, Basic Problems of an Economy and Application
of Economic Theories in Decision Making: Marginalism, Incrementalism, Market forces and equilibrium.
Unit 2: Consumer Behavior and Elasticity of Demand (14 Hours)
Theory of Demand and supply; Elasticity of demand Concept, importance, types - income, price.....more, measurement, factors influencing
elasticity of demand
Demand forecasting: Meaning, Need, Importance, Approaches and Techniques
Analysis of consumer behavior - Cardinal Utility, Marginal and Ordinal utility.
Income consumption curve and Engle curve, Price Consumption curve and derivation of demand curve, Income and Substitution; Effect of a price
change; Consumer Surplus; Revealed Preference theory

Unit 3: Theory of Production and cost (14 Hours)

Factors of Production, Production Function - Concept, Fixed and Variable Factors, Law of variable proportions - Assumptions, Limitations and
Significance. Long Run Production Function, Isoquant curves - Definition, General properties, marginal rate of technical substitution, economic
region of production, Iso-cost lines, optimal combination of resources, the expansion path, Law of returns to scale through lso-Quants.
Cost of production - 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.
Unit 4: Pricing & Market (14 Hours)
Theory of pricing- cost plus pricing, target pricing, marginal cost pricing. going rate pricing: Concept of different types of competitive conditions
of the market - monopoly, oligopoly, perfect competition. Price determination and equilibrium of firm in different market situations

Suggested Readings:
1. Mankiw, NG, Principles of Economics
2. Salvatore, D. Schaum's, Outline of Theory and Problems of Microeconomic Theory, McGraw-Hill, International Edition, New DELHI
3. Paul Kruhgman, Principles of Microeconomics
4. Robert Pindyck and Daniel Rubinfeld, Microeconomics, Pearson
5. Varian, H.R., Intermediate Microeconomics: A Modern Approach, Affiliated EastWest Press, New DELHL.
6. Deepashree, Business Economics, Ane Books Pvt. Lid., New DELHI.

Note: Latest editions of the books must be used

Recommended Projects: Students may be encouraged to attempt the following for enhanced learning
Identify different types of products and their pricing policies with reference to market conditions and demand
Collect historical data on some products to analyze the effects in changes in demand and supply in consumption
Identify a product and prepare a production schedule assuming particular condition of demand supply
Analyze cost of data from a small manufacturing enterprise and classify its cost into fixed and variable costs
 GURU GOBIND SINGHINDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF COMMERCE (B.Com. Honours)

B.COM 105-QUANTITATIVE TECHNIQUES FOR COMMERCE L-3, T-0 Credits -3

Objective: The course aims to familiarize students with the basic applications of tools of mathematics to economic and business conditions.

Learning Outcomes: After completion of the course, Students will be able to

CO 1. Explain how matrices are used as mathematical tools in representing a system of equations;
Co 2. Apply differential calculus to solve simple business problems;
CO3. Solve business problems involving complex linear and non-linear relationships.
CO 4. Apply mathematical formulation and solution of problems related to finance including different methods of interest calculation, future
value of money:
CO 5. Develop
Develop software programs for business problems involving constrained optimization.
COURSE CONTENTS:
Unit 1: Principle of Counting, Matrices and Determinants (14 Hours)
Permutation and Combination, Arithmetic and Geometric progression, Definition and types of matrix, Algebra of matrices, Inverse of a matrix
Business Merhons,
Inversion
Solution Rule.
iand Cramer's
of system of linear equations (having unique solution and involving not more than three variables) using Matrix
Leontief Input Output Model (Open Model Only). Homogenous system of linear equations, consistency and
application to business problems
Unit 2: Basic Calculus (14 Hours)
Mathematical functions and their types (linear, quadratic, polynomial, exponential, logarithmic and logistic function). Concepts of limit and
continuity of a function. Partial Differentiation: Partial derivatives up to second order. Homogeneity of functions and Euler's theorem. Total
differentials. Differentiation of implicit functions with the help of total differentials. Maxima and Minima involving two variables - Applied
optimization problems and Constraint optimization problems using Lagrangean multiplier involving two variables having not more than one
constraint.
Concept of Marginal Analysis. Concept of Elasticity, Applied Maxima and Minima problems including effect of Tax on Monopolist's Optimum
price and quantity.

Unit 3: Advanced Calculus (14 Hours)

Integration: Standard forms & methods of integration- by substitution, by parts and by the use of partial fractions. Definite integration. Application
of Integration to marginal analysis; Consumer's and Producer's Surplus. Rate of sales, The Learning Curve
Unit 4: Linear Programming (14 Hours)
Formulation of Linear programming problems (LPPs), Graphical solutions of LPPs. Cases of unique solutions, multiple optional solutions,
unbounded solutions, infeasibility, and redundant constraints.
Solution of LPPs by simplex method - maximization and minimization cases. Shadow prices of the resources, ldentification of unique and multiple
optimal solutions, unbounded solution, infeasibility and degeneracy.
The dual problem: Formulation, relationship between Primal and Dual LPP, Primal and Dual solutions (excluding mixed constraints LPPs).
Economic interpretation of the dual.

Suggested Readings:
1. N.D. Vohra, Business Mathematics and Statistics, McGraw Hill Education (India) Pvt Ld
2. C. Chiang and Kevin Wainwright, Fundamental Methods of Mathematical Economics, McGrawHill
3. Simon and Blume Mathematics for Economists, Viva Books
4. Antthony, M., & Biggs, N. Mathematics forEconomics and Finance. Cambridge: Cambridge University Press.
5.Kapoor, V. K., & Sancheti, D. C. Business Mathematics, Theory & Applications. DELHI: S. Chand Publishing.
6.Sharma, S. K., & Kaur, G. Business Mathematics. DELHI: S. Chand Publishing.
Note: Latest edition of text books may be used.

Recommended Projects: Students may be encouraged to attempt the following for enhanced learning:
" Identify a small business problem with its probable alternative solutions. Segregate the variables affecting the alternatives under
consideration and assess the functional relationship of these variables with the alternatives and with each other
Develop a matrix for a business case and assess how the use of matrices can help in deciding about competing alternatives both under
constrained and unconstrained situations.
" Apply linear programming techniques on a business problem and try to attempt it using solver in Spreadsheets
 GURU GOBIND SINGHINDRAPRASTHA UNIVERSITY, NEW DELHI
BACHELOR OF COMMERCE (B.Com. Honours)
B.COM I07: Entrepreneurial Mindset (NUES) L-2, T0 Credits -2

Objectives: To provide a foundation for basic entrepreneurial skills and to acquaint them with the world of entrepreneurship and inspire them to
set up and manage their businesses.

Course Outcomes
COI Understand the basic concepts of entrepreneur and his role in economy.
CO2 Efficient usage of entrepreneurial skills in decision making.
CO3 Knowledge about how to search new opportunities and scanning business environment
C04 Knowledge about how to development business plan, identifying sources of finance and legal requirements for starting business.

Course Contents
Unit I
Introduction: The Entrepreneur; Theoies of Entrepreneurship: Characteristics of successful entrepreneurs, myths of entrepreneurship;
entrepreneurial mindset- creativity (steps to generate creative ideas, developing creativity) and innovation (types of innovation) (7 Hours)
Unit II

Promotion of a Venture and Writing a business plan: Opportunity Analysis; External Environment Analysis Economic, Social and
Technological Analysis. Business plan- What is business plan, parts of a business plan. Writing a Business Plan. (7 Hours)
Unit II
Entrepreneurship Support: Entrepreneurial Development Programmes (EDP): EDP, Role of Government in Organizing EDPs. Institutions
supporting small business enterprises: central level, state level, other agencies, industry associations. (7 Hours)

Unit-IV
Practicals:
" Presenting a business plan
Project on Startup India or any other government policy on entrepreneurship
Discussion on why Startup fails, role of MSMEetc.
Discussion on role of entrepreneur in economic growth
" Discussion on technology park
Case study discussion on successful Indian entrepreneurs.
(7 Hours)

Suggested Readings: (All Latest editions)

1. Charantimath - Entrepreneurship Development and Small Business Enterprise, Pearson
Education.
2. Bamford C.E- Entrepreneurship: A Small Business Approach, McGraw Hill Education.
3. Hisrich et al. - Entrepreneurship, McGraw Hill Education
4. Balaraju, Theduri- Entrepreneurship Development: An Analytical Study, Akansha Publishing
House.
5. David, Otis- A Guide to Entrepreneurship, Jaico Books Publishing House, DELHI.
6. Kaulgud, Aruna- Entrepreneurship Management, Vikas Publishing.
 GURUGOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF COMMERCE (B.Com Honours)

BCOM 109 - MANAGEMENT PROCESSES AND ORGANIZATIONAL PSYCHOLOGY L-2, T-0 Credits 2
Objective: The course aims to give an understanding to students about the basic management concepts, principles and practices and the factors
that drive human behavior in an organization.
Learning Outcomes: After completion of the course, students will be able to:
CO 1. Examine the evolution of thoughts and approaches to the modern concept of Management
CO 2, Comprehend the process of Management in the context of organizations and their environment
CO 3. Assess the need, relevance and process of delegation and decentralization of authority in an organization
CO4. Explain the needs and drives of an individual through theories of Motivation
CO 5. Analyze the role ofa leader and significance of team work in an organization
CO 6. Observe human personality and its influence on behavior
CO 7. Analyze significance of communication in the decision making process

COURSE CONTENT

Unit 1: Introduction (7 Hours)

Management: Concept and Need, Managerial Functions An overview; Evolution of Management Thought, Classical Approach - Taylor, Fayol,
Neo-Classical and Human Relations Approaches, Behavioural Approach, Systems Approach, Contingency Approach, MBO, Business Process
Re-engineering.

Unit 2: Planning and Organizing (7 Hours)

Types of Plans; Strategic planning: Environmental Analysis and diagnosis (Internal and external environment) Decision-making: Process and
Techniques; Perfect rationality and bounded rationality. Concept and process of organizing An overview, Span of management, Different types
of authority (line, staff and functional), Decentralization, Delegation of authority: Formal and Informal Structure: Principles of Organizing: Types
of Organization Structures, Emerging Organization Structures.

Unit 3: Personality, Perception and Attitudes (7 Hours)

Personality- Type A and B, Big Five personality types, Factors influencing personality. Learning- Concept, Learning theories, and reinforcement.
Perception and Emotions- Concept, Perceptual process, Importance, Factors influencing perception, Emotional ntelligence. Values and Altitudes
Concept and types of values: Components of attitude, job related attitudes.

Unit 4: Motivation and Leadership (7 Hours)

Motivation & Leadership: Concept, Importance, extrinsic and intrinsic motivation; Major Motivation theories - Maslow's Need-Hierarchy Theory:

Hertzberg's Two-factor Theory. Vroom's Expectancy Theory. Leadership: Concept and lmportance; Trait theory, Transactional, Charismatic, and
Transformational Leadership. Power and conflict, Power tactics, Sources of conflict, Conflict Resolution Strategies, Transactional Analysis,
Organizational Culture and climate- Concept and determinants of organizational culture.

Suggested Readings:
1. Robbins, S. P., Mary Coulter, Management, Pearson, New DELHI India
2. Stoner, J. A. F., Freeman, R.E., Kodwani, A.D. et al, Management, Pearson New DELHI,
India 3.Terry, G. R. Principles of Management. Homewood, California: Richard D. rwin Inc.
4. Luthans, F. Organizational Behaviour. McGraw Hill India
5. Robbins, S. P., & Judge. T. A. Organizational Behaviour. Pearson Education, New DELHI, ndia
Latest edition of the textbooks should be used.

Recommended Projects:
The students may be encouraged to attempt the following for enhanced learning:
" Study the organizational structure of a business organisation and analyze the different managerial levels and functions.
" Participate in any event of any committee of the institution to decipher the concepts of authority, delegation, and decentralization and
control at various stages of the event.
Examine various types of Leadership Styles in the form of Role Play by studying real life leaders from the corporate world.
 GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF COMMERCE (B.Com Honours)

BCOM 111- ENGLISH LANGUAGE AND BUSINESS COMMUNICATION (C) L-2, T-0 Credits -2

Objective: The course aims to enhance written and verbal communication in students with better articulation and clarity of presentation. Students
will also be trained on professional drafting and documentation both in digital and non-digital environment.

Learning Outcomes: After completion of the course, students will be able to:
CO 1. Assess the significance of effective communication in business:
CO 2. Use professional business vocabulary and understand varied ways/methods to present business plans;
CO3. Develop proficiency on drafting of official letters and documents;
CO4. Apply the process and techniques for writing immaculate reports and other documents
CO5. Analyze the role of information technology as an enabler for business communication and documentation.

COURSE CONTENTS:
Unit 1: Communication Roles and Flows in Organisations (7 Hours)
Meaning, importance and process of communication Principles of effective communication, cross cultural issues in global communication, ethical
and legal issues in communication

Unit 2: Business Language and Presentation (7 Hours)

and i
Business, managerial
vocabulanytone
used in trade, business plans/ sales pitch/ project proposals/ detailed project reports,
comnerltimedia corporate
presenting business
presentaltons. Prenaring minutes meetings, Memos, Persuasive Letters

Unit 3: Business Correspondence (7 Hours)

Request for Proposals, Inviting quotations, sending quotations, placing orders. Social and public relations correspondence; Reading and writing
shorter business messages. Etiquettes for invitations, thank you notes, greetings, congratulations, regrets.

Unit 4: Technology and Business Communication (7 Hours)

Use of digital platforms in business communication; Website content management to attract traffic , Managing digital online communication,
handling grievances, complaints. Use of Social Media tools for promotions, social media messaging. promoting business philosophy, concepts and

ideas through blogs, web-pages etc.; participate in online business communities: presentations and etiquettes for webinars and conference calls.
Privacy and data security issues in business communication.
Suggested Readings:
1. Lesikar, R. et al. Business Communication: Making Connections in a Digital World, Mc Graw Hill India
2. Krisan et al, Efective Business Communication, Cengage Learning
3. Andrews, D. C., & Andrews, W. D. Management Communication: A Guide. Boston: Cengage Learning.
4. Canavor, N. Business Writing in the Digital Age. California: SAGE Publications.
S. Guffey, M. E., & Loewy, D. Essentials of Business Communication. Boston: Cengage Learning. Locker, K., & Kaczmarek, S. Business
Communication: Building Critical Skills. New York: McGraw Hill Education.
6. Newman, A. Business Comnunication: In Person, In Print, Online. Boston: Cengage Learning.
Note: Latest editions of the books be used

Recommended Projects:
The students may attempt the following for enhanced learning:
Analyze sample letters of all types and decipher the difference of use of words and emphasis in each type.
" Collate good Prolesslonai words and create a database of various lerms used in business documentation;
Analyze t f business organizations to understand the difference in messaging from each one
Exanine the social media account of an organisation and comprehend the sales techniques inherent in their characteristics
. Evaluate the traffic on the website of an organisation and the significance of Key words in the website content
 GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI
BACHELOR OF COMMERCE (B.Com Honours)

BCOM 13 -Computer Applications for Commerce (C) (Lab Based ) L-0, TP-3 Credits -3

Objective: The course aims to provide students with the knowledge and skills to use computing machines for business operations.
Learning Outcomes: After completion of the course, students will be able to:
CO1. Use computers and other devices to perform basic operations of creating documents and spreadsheets with data
CO2. Develop proficiency in using the features of computers to process Mail merge, Hyperlink, etc.
CO3. Prepare a business presentation on MS PowerPoint;
CO4. Perform mathematical, logical, and other functions on a data set using MS Spreadsheets;

COURSE CONTENTS:
Unit 1: Introduction
Introduction to Computer- Parts of Computers, Servers, Computer H/W Setup. Configuration, Networking. Mobile H/W Device and types,
Networking LAN, WAN, WWW and Wireless; Computer & Mobile Operating System, Application Usage of payment gateways. Basie
terminology of databases and communication through Internet
Unit 2: Introduction to essential tools- I
Introduction to facilities & commonly used features of word, Power Point, Spreadsheets.
a) Word Processing: Creating word document with images, tables, hyperlinks, Mail Merge including linking with Access Database, Creating
Macros -Sending Email from Word, Import / Export of files, Converting Word Document to Web Document, PDF files with Hyperlinks; OLE
Security features in Word Processor - Protection of Documents - Password for Documents - Checking for viruses in macros, referencing, creation
of bibliography, manage sources and citations, review documents.
b) PowerPoint: Preparing Presentations, Slides, Handouts, Specaker's Notes - Outlines - Media Clips - Charts - Graphs, Adding the Transitions
with timings and sound to the Slide Show
Designing Corporate Presentations
Unit 3: Introduction to essential tools- II
a) Spreadsheet: Creating a workbook, Rearranging Worksheet, Organizing Charts and graphs, Range: Mathematical, Statistical and Financial
Functions; Consolidation of Data - Sorting List, Filter & More Filtering Techniques; Protect cell data, using password to protect sheet and
workbook. Graphical representation of data; Frequency distribution and its statistical parameters.

Unit 4: RDBMS Concepts & Access

RDBMS Concepts, Terminology, Models - RDBMS, Data Modelling using ERD, DB Design using Normalization. Access Creating Databases &
Tables - An Introduction; Event Handling & Report Generation; Using Macros; Using Queries through Case Study.

Suggested Readings:
1. Behl, R, Introduction to Information Technology, Mc Graw Hill Publication
2. Bharihoka, D. Fundamentals of Information Technology. New DELHI: Excel Book.
3. Joseph A Brady and Ellen F Monk, Problem Solving Cases in Excel, Thomson Learning
4. Tanenbaum A.S., Computer Networks, Pearson Education
V. Introduction to Information Technology. New DELHI: PHI Learning Pvt. Lid.
6. Eliason, A. L., On-line Business Computer Applications, Science Research Associates, Chicago.
Note: Latest editions of the books must be used. Open Source Software or MS Excel, MS Access, and Tally may be used at appropriate places.
Recommended Projects: Students may be encouraged to attempt the following for enhanced learning
Prepare a password protected word document with tables, images, hyperlinks and convert it into password protected PDF with live
hyperlinks.
Create a spreadsheet with data and perform basic mathematical and financial operations using formulae
Prepare a PowerPoint Presentation with animations, timed transitions, music, embeddedvideos and hyperlinks