The Programme aims to develop industry-ready Accounting and Tax professionals by honing skills on in-demand tools and techniques and standard accounting practices. The programme provides a strong theoretical foundation to critical components like Financial Reporting, Goods and Services Tax (GST), Customs Procedure, Transfer Pricing Methods and issues in Cross Border Tax Compliance. The curriculum is designed to inculcate practical skills with strong theoretical foundation to handle issues in compliances with regulatory aspects.

The Programme is designed in line with the requirements of the National Education Policy (NEP) spanning across six semesters comprising of Major courses, Minor courses, Skill Enhancement Courses and Ability Enhancement Compulsory Courses, Internships and Project work and Value-Added Courses. The students who successfully complete one year (two semesters) with the required number of credits has an option to exit the Programme, they will be awarded a Certificate/. The students who successfully complete two years (four semesters) with required number of credits and opt to exit the programme will be awarded an UG Diploma in Accountancy and Taxation.

The students who successfully complete three years (six semesters) and opt to exit the program, will be awarded a Degree in Bachelor of Commerce (Accountancy and Taxation). The Programme involves a plethora of Co-curricular and Extra Curricular activities which aim to hone leadership, communication and team-building skills among students.

BCom (Accountancy and Taxation Honours)

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO2: Create, design, and develop business ideas into value-generating enterprises.

PO3: Demonstrate holistic values, skills pertaining to physical and emotional well-being, moral principles, and community engagement skills in both personal and professional life

PO4: Apply a multi-disciplinary approach to gain a deeper understanding of concepts, drive new business initiatives and solve complex problems creatively.

PO5: Use accounting skills to analyse the financial position of business.

PO6: Apply tax laws to assess taxes for individuals and businesses.

Programme Specific Outcome:

Programme Educational Objective:

Question Paper Pattern - MSE

The question paper pattern will be as specified below:

Question Paper Pattern - ESE

The question paper pattern will be as specified below:

Accounting is referred to as the language of business. This course presents the underlying framework and concepts of Financial Accounting in the context of how accounting fits into the overall business environment of contemporary society. This course on Financial Accounting is offered as a compulsory paper in the first semester. Students will learn how accounting functions as an information development and communication system that supports economic decision making and provides value to entities and society. As a prerequisite, the students should have the basic knowledge of Accountancy.

Meaning and Definition- Accountancy - accounting concepts and Conventions, Bank reconciliation statement- Errors and Rectification – Accounting Equation.

Meaning-Distinction between a profit seeking organisation and a not for profit organisation-Accounting for not for profit organisation-receipts and payments account-income and expenditure account-meaning and accounting treatment of some peculiar items – Treatment of consumable items consumed during the year- Treatment of Profit/Loss from Trading Activities – Preparation of income and expenditure account- preparation of a Receipts and payments account and Balance sheet of a Non-profit seeking Entity

Hire Purchase - Meaning - Legal provisions, [including repossession] - Calculation of interest - when rate of interest and cash price is given - when cash price and total amount payable is given when rate of interest and installments amount are given but cash price is not given - Calculation of cash price under annuity method - Journal entries and Ledger accounts in the books of hire-purchaser and hire-vendor.

Installment system- Meaning - Difference between hire purchase and installment system.

Introduction - meaning - technical terms - royalty - landlord - tenant - minimum rent - short workings - recoupment of short working under - fixed period - floating period - recoupment within the life of a lease - treatment of strike, stoppage of work and sub-lease - accounting treatment in the books of lessee(tenant) - when royalty is less than minimum rent - when royalty is equal to minimum rent - when the right of recoupment is lost - when minimum rent account method is followed - preparation of ledger accounts - royalty account - landlord account – short workings account - minimum rent account when minimum rent account is followed.

Sale to a limited company - need for conversion - meaning of purchase consideration - methods of calculating purchase consideration - net payment method - net asset method - passing of journal entries and preparation of ledger accounts in the books of vendor - treatment of certain items - dissolution expenses - unrecorded assets and liabilities - assets and liabilities not taken over by the purchasing company - contingent liabilities - non-assumption of trade liabilities - in the books of purchasing company - passing of incorporation entries - treatment of security premium.

2. Shukla M. C., & Grewall  T. S. (2017).Advanced accountancy (15ed.).New Delhi: S. Chand

3. Gupta, R. L., & Radhaswamy, (2018), Advanced Accountancy – Vol I, Sultan Chand & Sons

Basic proficiency in Excel has become a prerequisite skill in most of the organizations. This course intends to make the students familiar with the basics of Microsoft excel.  The course introduces the students to financial and statistical analysis, further the course also deals with practical application of Microsoft excel in day to day business activities.  As a prerequisite, the students should have basic knowledge about computers and MS Office.

Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File Menu; Home Menu, Conditional Formatting, Formatting as a Table, Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables and Pivot Tables, Smart Arts, Charts;   Page Layout, Review and View Menus; Converting Text to Columns, Removing Duplicates, Data Validation, Grouping and Ungrouping. 

Financial Functions: Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER, INTRATE) - Present Value, Net Present Value, Future Value ( PV, NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, OR,NOT, IF, TRUE; Tax Calculation using IF, IFS and MAX functions, Text Functions: UPPER, LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR, EXACT; Practical exercises based on Financial, Logical and Text functions.

Statistical Functions: Mean, Median, Mode, Standard Deviation, Correlation, Skewness, F Test, Z Test, Chi-Square Analysis; Date & Time Functions: DATE, DATEVALUE, DAY, DAYS360, NOW, TIME, TIMEVALUE, WORKDAY, WEEKDAY, YEAR; Lookup and Reference Functions: HLOOKUP, VLOOKUP, TRANSPOSE, GETPIVOTDATA, HYPERLINK; Practical Exercises based on Statistical, Date & Time, Lookup and Reference functions.

Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing, Sales and Advertising Data Analytics, Social Media Marketing Analysis, Basic applications with Macros and VBAs; Trending business applications using MS Excel.

2. www.excel-easy.com

3. https://excelexposure.com

4 .https://www.microsoft.com/en-in/education/products/office/default.aspx

5. www.excelmadeeasy.com

6. Excel is fun on YouTube

2. Microsoft Excel Essential Hints and Tips Fundamental hints and tips to kick start your Excel skills. Diane Griffiths.  2015 edition.

3. Excel 2010 Formulas. John Walkenbach, Wiley Publishing. 2010 Edition.

Part A: Accountancy

Course description:

This course is designed to impart basic knowledge of accounting to all the student who have taken up Bachelor of Commerce (Finance & Investment) in their graduation. Detail about the Basic fundamentals and concept of accounting will be covered along with passing of journal entries for different type of transactions and posting them in the ledger accounts. Preparation of subsidiary books and trial balance will also be taught to students so that they will be able to prepare different types of books. The course ends with the preparation of financial statements by calculating gross profit, net profit and finally preparing balance sheet involving different types of adjustments.

Part B: Economics
Course Description:

This bridge course is developed and offered by the Department of Economics, Christ (Deemed to be University). The modules incorporated in this course deal with the nature and scope of economics, with the main goal of orienting students to the fundamental concepts dominant in the science of Economics. The purpose is to help even those students who would not have pursued a course in Economics in their higher secondary programme to meet up with the demands of the core course in Business Economics. 

Accounting – Meaning, Objectives, Internal and External users of accounting information and their needs, Accounting concepts  and conventions - types of accounts- dual aspect concept - rules for Personal, Real and Nominal accounts- problems Basic Accounting Terms                    

Meaning, features and importance of journal entries, passing of journal entries for different type of transactions

Meaning, definition, features, objectives, advantages and preparation of different types of ledger accounts, difference between subsidiary books and ledger accounts.

Introduction, Objectives, advantages & limitations of subsidiary books, preparation of cash book, purchase book, sales book, purchase return books, sales return books, Bills receivables book, bills payable book. Meaning, definition and objectives of trial balance, problems on trial balance

Preparation of trading account, objectives of trading account, profit & loss account, objectives of profit & loss account, Balance sheet, objectives of balance sheet, preparation of balance sheet, 

Meaning, Definition, Scope of Micro and Macro economics Examples/Applications. Economic Models and Assumptions – to be linked with the Ten Principles of Economics. 

Perfect competition, Monopoly, Monopolistic and Oligopoly - meaning, features, real-world scenarios.

Jain & Narang, (2019). Financial Accounting. Mumbai: Kalyani.

Gregory Mankiw, N. (2022). Principles of Economics, 8th Edition, Cengage Learning India.

Jain & Narang, (2019). Financial Accounting. Mumbai: Kalyani.

Gregory Mankiw, N. (2022). Principles of Economics, 8th Edition, Cengage Learning India.

In the ever-changing dynamic business environment, it is important that students are aware of the laws of the land, legislative systems and relevant applications of the provisions of the law. This course enables students to recognise, appreciate and apply the relevant provisions of the legislation in business. 

Contract – meaning, characteristics, and kinds; Essentials of valid contract – Offer- meaning, Essential elements of a valid offer, types of offer; Acceptance- meaning and valid rules of acceptance; Communication of offer and acceptance, Revocation of offer and acceptance, Lapse of Offer, Consideration- meaning, essential elements, legal rules regarding consideration, exceptions to the general rule of consideration, Rule of Privity of contract and its exceptions; Contractual Capacity- meaning and types of parties, persons not competent to contract, Nature and effects of Minor’s agreements. Landmark judgments. (Meaning includes definitions given by the Act)

Free Consent- meaning and five elements which affect the consent and the legal rules of each of the elements (essentials, effects, and remedies); Legality of Objects- meaning, agreements opposed to public policy; illegal agreements, its effects, and enforceability in case of separable illegality; Void Agreements- meaning and contracts expressly declared void (types of void agreements); Landmark judgments. (Meaning includes definitions given by the Act)

Contingent contracts- meaning and essentials, Quasi contracts- meaning and basis of quasi-contracts, Performance of contracts- meaning and types, Discharge of contracts – modes of discharge including breach and its remedies. Landmark judgments. (Meaning includes definitions given by the Act)

Contract of Indemnity- meaning and essentials; Contract of Guarantee- meaning, essentials, and kind of guarantee- Distinction between indemnity and guarantee; Contract of Bailment-essentials and Kinds; Lien and its types; Pledge- meaning and essentials- pledge by non-owners; difference with bailment; Contract of Agency -Creation of Agency – Kinds of Agents –Relationship of Principal and Agent–Sub Agent – Position of Principal and Agent to third parties – Termination of Agency. Landmark judgments. (Meaning includes definitions given by the Act)

Contract of sale - meaning, essentials, and the difference between sale and agreement to sell; Conditions and warranties- meaning, essentials and differences; Transfer of ownership in goods including sale by non-owners, Performance of the contract of sale, Unpaid seller – meaning and rights of an unpaid seller against the goods and the buyer. The Doctrine of Caveat Emptor, Landmark judgments

The modules incorporated in this paper deal with the nature and scope of economics, the theory of consumer behavior, analysis of production function and equilibrium of a producer, the price formation in different markets structures and the equilibrium of a firm and industry. In addition to this, students get acquainted with the trade policy, the fiscal policy, and monetary policy within the context of a country.

Economic models- Production Possibility Frontier and Circular Flow of Income: Two Sector Model; Demand Analysis: Law of demand, Exceptions to the law; Changes in demand, Elasticity of Demand: Definition, degrees and measurement - Supply Analysis: Laws of supply, Changes in supply, and elasticity of supply - Market equilibrium, Applications in real life: Price Ceiling, Price Floor and Externality.

The Budget Constraint: What the Consumer Can Afford, Preferences: What the Consumer Wants, Indifference curves- Properties, Optimization: What the Consumer Chooses and definition of Price Effect, Income Effect and Substitution Effect.

Production function; Law of variable proportions; Laws of returns, Economies of scale; Cost Function-Important cost concepts. Short run and long run cost analysis (traditional theory) Modern theory of cost-  Revenue analysis. TR, AR and MR.

Market structure- Perfect competition, Price and output determination- Monopoly- Price output determination, Price discrimination Monopolistic Competition – Features, Price and Output determination (Short Run and Long Run).  Oligopoly: Definition and types of Oligopoly.

Measuring GDP - Real and Nominal GDP and GDP Deflator – Inflation: Consumer Price Index, Comparison of CPI an GDP Deflator and Adjusting economic variables to inflation – Money Supply Measures.

Saving and Investment in National Income Accounts.  The Market for Loanable Funds.  Banks and the Money Supply.  Monetary Measures.  Meaning of Inflation and Costs of Inflation.  Tools of Credit Control.

1. CORE’s The Economy (https://www.core-econ.org/)
2. CORE’s The Economy: A South Asian Perspective
3. Lipsey, R.G. and K.A. Chrystal (2011). Principles of Economics (IX ed.). Oxford University Press: Oxford
4. Ramsfield, E. (2012). Micro Economics (IX ed.). New York: W.W Norton and company.
5. Ray, N.C. (2014). An introduction to Microeconomics, Macmillan Company of India Ltd: Delhi.

Question Paper Pattern - MSE

 The question paper pattern will be as specified below:

 Question Paper Pattern - ESE

 The question paper pattern will be as specified below:

Course Description

The main objective of this course is to introduce the basic concepts and techniques of artificial intelligence, with a focus on generative AI. Students will gain hands-on experience with simple generative models.

Course Objectives​

• Describe the fundamental characteristics and techniques of artificial intelligence, especially generative AI.
• Demonstrate the creation of basic AI-generated content.

What is AI? Overview and scope.

Key techniques in AI: Machine learning, deep learning

Real-world applications of AI.

• Understanding generative AI: Definition and scope.
• Basic techniques: Introduction to Generative Adversarial Networks (GANs) and Variational Autoencoders (VAEs).
• Applications of generative AI
• Simple examples and use cases of generative AI.

• Basics of neural networks: Introduction and fundamental principles.
• Overview of GANs: Architecture, training, and hands-on activity with Hello AI World.
• Building a basic neural network with NumPy, Implementing a Simple Chatbot.

2.      Francois Chollet, Deep Learning with Python, Manning Publications, 2017.

3.      Official documentation and tutorials from AI frameworks like TensorFlow and PyTorch.]

Learning at the University is demonstrated and assessed through written assignments. It is important that the learners indicate understanding of the expectations, disciplinary context, use appropriate structure, style, incorporate relevant sources, express their individual voice in the writing.

The bridge course relies on two beliefs – 1) academic writing can be taught; 2) academic writing is a process. The modules illustrate the process and thinking required for writing rather than reinforcing grammar.

·         Understanding context

·         Writing process

·         Writing critically

·         Using sources

Ethics of writing  

·         Significance of finding one’s voice

·         Demonstrating individual voice in writing

·         Writing for an audience

·         Creating a clear assignment structure

·         Developing individual writing style

·         Using words precisely

· 

1 Assignment - 25 marks (Final)

• To expose learners to a variety of texts to interact with
• To help learners classify ideologies and be able to express the same
• To expose learners to visual texts and its reading formulas
• To help learners develop a taste to appreciate works of literature through the organization of language
• To help develop critical thinking
• To help learners appreciate literature and the language nuances that enhances its literary values

• To help learners understand the relationship between the world around them and the text/literature
• To help learners negotiate with content and infer meaning contextually
• To help learners understand logical sequencing of content and process information

·         To help improve their communication skills for larger academic purposes and vocational purposes

·         To enable learners to learn the contextual use of words and the generic meaning

·         To enable learners to listen to audio content and infer contextual meaning

·         To enable learners to be able to speak for various purposes and occasions using context specific language and expressions

·         To enable learners to develop the ability to write for various purposes using suitable and precise language.

• 1. The Happy Prince- Oscar Wilde
• 2. Sonnet 18- William Shakespeare

Common errors- subject-verb agreement, punctuation, tense errors  Just a minute talk, cubing

Sentence fragments, dangling modifiers, faulty parallelism,

 Why We Travel-Pico Iyer 

Note taking

Thinking Like a Mountain  By Aldo Leopold

Newspaper report

Aarushi-Hemraj Murder Article 

 My Story- Nicole DeFreece

Essay writing

Paraphrasing and interpretation skills

• Casey at the Bat-  Ernest Lawrence Thayer

CIA 2=50 

CIA 3= 20 

ESE= 50 marks

This multidisciplinary course on Basic Electronics and Gadgets is aimed at giving a feel of electronics to non science/core students. It helps them in knowing the fundamentals of various electronic gadgets they use in daily life and related technologies. The course covers  categories of consumer electronic systems, electronic audio systems, basic colour television and video systems, communication systems covering telephone , mobile phone fundamentals and basics of computerhardware. This programme also tries to create awareness about e-waste and its effective management.

Electronics and its applications. Electronic components: Resistors, Capacitors, inductors- types, uses. Conductors, insulators, semiconductors- definitions. Semiconductor materials- Silicon, Germanium, semiconductor devices: Diode- working and application of diode as rectifier, Transistor- working, transistor as an amplifier, electronic switch. Electronic DC power supply- basic block diagram. Basics of measuring instruments- DMM and CRO. Hands on with tinkercad tool.

Basic principle of electronic communication-. Basic operation of transmitter and receivers. AM and FM radio receivers- qualitative description. Frequency allotment. Basics of Microphone, Loud speakers Principle of TV transmission and reception, Colour TV principle,. Digital TV principle- set top converter box, Optical fiber cables- principle of operation, advantages. Fundamentals of cellular mobile phone- Cells, coverage area, roaming, operation (qualitative description). Latest trends in mobile phones, smart phones, generations.

Fundamentals of Digital computer, microprocessors, motherboards, power supply - SMPS,  mouse, keyboard, memory devices, Modems, monitors, printers, latest trends in computers, specifications. Internet fundamentals

Electronic waste- brief description, qualitative discussion of hazards of e-waste, the materials responsible, management of e-waste, Indian and global current scenario of e-waste and its management.

[2]. B R Gupta (2008) Consumer Electronics, 4th Edition, Kataria &sons, New Delhi.

[4]. https://www.tinkercad.com 

Internal assesment : 50 marks

Written exam : 50 marks

This course aims to provide “almost everything you would like to know” about the basics of climate change. It covers climate change science, impacts, implications and solutions. It includes a legal and policy section as well as a practical class activity. The course is designed in six units. The first part has five units of explanatory classes, each taking 6 hours to complete; and the second part has one unit of exploratory classes comprising a total of 15 hours.

What is climate change? What are climate projections? How do scientists study climate? What causes climate change? What are the impacts?

An outline of the normative, legal and policy aspects of climate action. The last three hours will be dedicated to national and relevant state policies.

Necessity of adaptation in the face of extreme weather, uncertainties, disasters, livelihood stresses, and various adaptation measures that people take. The life sciences aspects, including ecological and biodiversity stresses and solutions will get special attention. 

This unit will explore zero carbon, smart and renewable solutions and practices. Particular focus will be given to Indian and Bangalore initiatives that might be relevant to future research and career of students. Unit 4 will also include a planning session for the unit 6 class projects.

The focus here is on how climate action is funded. The classes will explore various funding avenues and what is possible closer to home, including within campus. 

This is the students’ chance to put their knowledge into action. In groups, the students will explore a climate adaptation, mitigation or policy activity. The task is to design a rigorous, creative, workable plan with realistic resources and timeline. It could be the design for a small rain harvesting system, a balcony forest, or a weather news website or Facebook page. This is envisaged as a drawing-board activity – however if a micro-scale project includes field demonstration (eg.  a bird feeder with a clear biodiversity/adaptation rationale), it may be allowed based on practicality, and assessed on par with other designs. 

Midterm Examination- 30%

Review paper/Research Paper- 20%

Seminar presentation – 10%

Final Examination - 30%

Course description: This course is designed to provide an overview of the field of food science, its safety aspects and health benefits.

Unsafe foods, microbial hazards, food poisoning, expiration date, food preservation, preservatives, safety in home, pesticides and other contaminants, natural toxins, allergies and food sensitivities.

Healthy and unhealthy foods, energy from foods, food and disease, popular diets, food fads, fake fats, popular diets, fasting, eating disorders, dietary supplements, nutraceuticals, functional foods, natural, organic and whole foods, designing a healthy diet.

Introduction, processing steps, Types of food processes-heating, freezing, drying, concentration, curing, milling, extracting, fermenting, irradiation, nonthermal processing; consequences of processing- shelf life, nutrition, quality, safety.

Benefits and consequences, formulation steps; Types of ingredients and their function-plant proteins, fats and oils, sweeteners, fat replacers, flavorants and colorants, stabilizers, preservatives; Formulated products- baked goods, pasta and noodles, gluten-free products, beverages, confections, frozen desserts, functional foods.

Supply chains, sustainability systems from farm to consumer, life cycle analysis, value chain, processing efficiency, sustainability of packaging materials, distributor sustainability, consumer responsibility, sustainability index.

Chemistry of our foods-water, carbohydrates, lipids, proteins, enzymes, vitamins, minerals, preservatives, food additives, colors and flavors; Sources of food chemicals- plants and animals; Toxic compounds in food.

Nutrients in food- proteins, lipids, carbohydrates, vitamins, minerals, water and electrolytes; Nutrient compositions of foods- grains, vegetables, fruits, diary, protein foods, oils; antioxidants, supplements, anti-nutrients, deficiency diseases, obesity.

Edn, CRC Press, 2016.

2. Anju Singh, Chemistry of Food, Oxford Book Company, 2019.

This course provides the knowledge base for understanding the procedure for presenting fire insurance claim, the average clause applicability, accounting treatment of abnormal items during insurance claim, preparation of departmental accounts, accounting for dependent and independent branches, preparation of accounts in the books of consigner and consignee and accounting for joint venture businesses. The primary objectives to enhance self-learning and preparations of course work. As a pre-requisite, students should know basics of accounting rules along with journal, ledger and preparation of financial statements.

Level of Knowledge: Conceptual and Working

Introduction – Need – loss of stock policy –preparation of statement to ascertain value of stock on the date of fire – Treatment of salvage – valuation of stocks prior to date of fire – calculation of GP Ratio when GP Ratio is not given – Treatment of Average Clause, Treatment of Abnormal items.

Level of Knowledge: Conceptual and Working

Introduction – Meaning – Objectives of Departmental Accounts – Methods of Departmental Accounts– Distinction between departmental accounts and Branch Accounts – Allocation of expenses – Calculation of Departmental purchases – Inter Departmental transfer at cost price – Selling price – Preparation of Balance Sheet.

Level of Knowledge: Conceptual and Working

Concept of dependent branches; accounting aspects; debtors system – cost price method – Invoice price method – Branch Debtors account (problems). Independent branches: concept-accounting treatment: adjustment entries - incorporation of branch trial balance in head office books.

Level of Knowledge: Conceptual and Working

Consignment: Features – Del-credere commission - Accounting treatment in the books of the consignor and consignee – Valuation of unsold stock – Accounting treatment of Normal loss and abnormal loss – Abnormal loss account - Goods sent to consignee at invoice price – Accounting treatment – stock reserve calculation.

Level of Knowledge: Conceptual and Working 

Meaning-Similarities between Joint venture and Partnership-Distinction between Joint Venture and Partnership- Distinction between Joint Venture and Consignment-Methods of recording joint venture transactions-Recording in a separate set of books-recording in the books of one co-venturer only-recording in the books of all co-venturers-Memorandum Joint venture account method.

2.Gupta, R. L., & Radhaswamy, M., (2019) Financial Accounting (18ed.). New Delhi: Sultan Chand & Sons

2.Shukla M. C., & Grewall T. S. (2019). Advanced accountancy (15 ed.). New Delhi: S. Chand

This course on Business Statistics and Mathematics is offered to the students of second semester. In today’s scenario, the issue facing managers is not shortage of information but how to use the available information to make evidence-based decisions. This course prepares students to learn and to apply commonly used mathematical concepts and statistical methods in business contexts and how to interpret analyses performed by others. As a prerequisite, the students are expected to have basic knowledge about elementary concepts relating to statistics and mathematics.

Level of Knowledge: Practical

Linear Correlation Analysis: Concept and measurement. Karl Pearson's co-efficient and Spearman’s rank correlation – Correlation in Excel - Simple Linear Regression Analysis: Regression equations and estimation. Relationship between correlation and regression coefficients – Regression estimation using GRETL/EViews – Interpreting regression output – R squared and Adjusted R squared – Coefficients – P values – Actual Vs Fitted – Residual – RSS, ESS and TSS.

Level of Knowledge: Practical

Meaning of probability – probability theory – approaches to probability – rules of probability

- conditional probability – simple problems – bayes’ probability – Random variables. Theoretical distribution – Probability distribution – Bernoulli distribution – binominal distribution – poisson distribution – normal distribution.

Level of Knowledge: Practical

Estimation and test of Hypothesis: Finite and infinite population – random sample – parameter – statistic – sampling distribution of statistic – standard error and its utility – estimation – point and interval estimates – meaning of confidence interval.

Statistical hypothesis (Using excel)Null and alternative hypotheses - Computation of Test statistics, - Types of errors in hypothesis testing - Level of significance - one tailed and two-tailed test Critical region and value - Decision making. Test of significance for Large and small sample tests, Z and t tests for mean and proportion, one-way ANOVA, Chi-square test for goodness of fit and independence of attributes.

Level of Knowledge: Practical

Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of values of determinants up to third order; Adjoint of a matrix; Finding inverse of a matrix through ad joint; Applications of matrices to solution of simple business and economic problems Leontief’s input and output model.

Level of Knowledge: Practical

Simple and Compound Interest Rates of interest – nominal, effective and continuous – their interrelationships; Compounding and discounting of a sum using different types of rates. Types of annuities - like ordinary, due, deferred, continuous, perpetual, and their future and present values using different types of rates of interest. Depreciation of Assets. Valuation of simple loans and debentures. Sinking funds.

2.Gupta, S.C., & Gupta, I. (2014). Business statistics. Mumbai: Himalaya publishing house

3.C.M.Chikkodi, &Satyaprasad, B. (2019). Business statistics. Mumbai: Himalaya publishing house.

4.Ken Black, Business Statistics for Decision Making, Wiley Publication, 10th Edition. 

2.Wilson, M. (2014).Business Statistics. Mumbai: Himalaya publishing house.

3.Levin, R. I., & Rubin, D. S. (2014). Statistics for management. Delhi: Pearson.

This course is designed to introduce students to the basics of accounting using Tally Prime, a popular accounting software used by businesses worldwide. Students will learn how to use Tally Prime to perform various accounting tasks such as creating and maintaining ledgers, generating invoices, recording transactions, and preparing financial statements. The course will also cover advanced topics such as inventory management, payroll processing, and GST compliance. Students will have hands-on experience using Tally Prime software to apply the concepts learned in class.

Introduction - Terminologies in Accounting - Concepts of Accounting - Double Entry System - Rules of Debit and Credit - Recording of Business Transactions - Financial Statements - Subsidiary Books and Control Accounts - Computerized Accounting 

Introduction -  Features of TallyPrime - Downloading and Installation of TallyPrime - Types of Licenses in TallyPrime - Activate New License - Reactivate License in TallyPrime - Use License from Network in a Multiuser Environment - Working TallyPrime in Educational Mode- Company - Creation and Setting up- Company Features in TallyPrime - Activating GST - Getting Started with TallyPrime - Configuration in Tally Prime - Alter Company - Shut Company

Introduction - Chart of Accounts - Creators of Masters in Tally Prime - Accounting Masters - Group and Ledger Creation - Inventory Masters - Creation of Stock Group, Stock Category, Unit of Measure, Inventory, Stock Item and Godown - Alteration and Deletion of Masters - Multi Master Creation

Recording Transactions in Accounting Vouchers - Storage and Classification of Inventory - Accounts Receivable and Payables Management - Purchase and Sales order Management - Tracking Additional Cost of Purchase - Cost/Profit Centers - Budgets and Scenarios - Inter-state and Intra-State Transactions - Regular and Composition Dealer

Introduction - Final Accounts Reports - MIS Reports - Inventory Reports - Financial Reports - Books and Registers 

Course Description

This course introduces the students to basic Concepts of banking - its various segments- functioning- activities and regulations. It also introduces the student to the basic principles of insurance- types of insurance and its legal framework in India. Through this course the student gets an understanding of both the sectors and learns to appreciate the importance of these sectors in the growth of the Economy.

Origin of banking: Definition –Development of Banking in India- banker and customer relationship - General and special types of customers - Types of deposits - Deposit Accounts - Opening Operations and Closure of  Fixed Deposit Account - Recurring Account - Savings Account -Current Account - Deposit Schemes for NRIs – Types of Loans and Advances - Principles of Sound lending - Secured vs. Unsecured Advances - Advances against various securities – Priority sector lending  Types of banks - Commercial Banks- Origin and growth of commercial banks in India - Functions of Commercial Banks - Cooperative Banks- Regional Rural Banks- Agriculture and Rural Development Banks - Development Banks and NBFCs - Financial Services offered by banks - Changing role of commercial banks - Reserve Bank of India - Powers & Functions – Monetary Policy – Credit Control Measures.

Negotiable Instruments Act –Meaning-Characteristics- Types if NI- Cheques - Meaning - Precautions before honouring a cheque-Circumstances under which a cheque can be dishonoured – Crossing and endorsement - meaning- definitions- types and rules of crossing. Endorsement – Definition - Kinds of endorsement – Significance of endorsement – Paying Banker - Duties and Protection to paying banker- Collecting bankers – Duties - Statutory protection for holder in due course- Concept of negligence – Case Laws on Responsibility of Paying and Collecting Bank

Genesis of modern banking in India- Compliance with KYC norms- Banking sector reforms- Emerging trends and issues in banking: Inclusive banking (financial inclusion)- Basel No Frills account, electronic payments- Digital Banking - Meaning- Benefits- Home banking- Mobile banking- Virtual banking- Payment Banking-E-payments- ATM Card/Biometric card- Debit/Credit card- Smart card-Prepaid Instruments- NEFT- RTGS- ECS (credit/debit)- E-money- Electronic purse- Digital cash – Impact of IT on Banks- Neo banks- ASBA- payment banks-e-wallet- Norms I, II & III-Non-Performing Assets – SARFAESI Act- Banking Sector Reforms.Policy rates (CRR- SLR- Repo and Reverse Repo- Bank Rate- MSF etc.) Capital adequacy requirements: Tier 1 capital, Tier 2 Capital, , Bancassurance, ALM: concept, components, functions, process-Anti Money Laundering-Bankruptcy code. 

Risk and the Business Model of Insurance – Perils andHazards – Physical, Moral, Morale, General Principles of an Insurance Contract – Specific Principles of Insurance - Utmost good faith (including Law of Contra Proferentum) - Insurable Interest in Life and General – Indemnity (Working out problems) Under insurance Average clause in indmenity- Proximate cause (with life and General insurance cases) - Subrogation (Suing righst and Scrap value with calculation) Contribution, Mitigation of Loss – Application of principles to Life and General.

Underwriting –General Meaning of Underwriting ,Premium – Meaning and General basis for calculation of premium for Life and General , Other terms – Riders, Clauses , Conditions , Warranties , Covers, Add on covers , Claim, Repudiation, Reinsurance

Types of Insurance:

Life Insurance meaning – Plans -Term, Endowment, Money back policy – Whole life plan – Child life plans ; Aspects of Premium calculation for a basic Life Insurance plan

Non-life - Fire – Marine Cargo and Marine Hull  – Motor (Own Damage and Third party damage) - Personal Accident – Health – Engineering - Liability – Other new Insurance Products – Undewrting aspects, Premium calculation aspects and Settlement of Claims of Non life Insurance products (Fire, Marine, Motor and Health) - (Clauses and conditions for Fire, Marine Hull and Cargo , Motor, Personal Accident, Health , Engineering and Liability )

Powers and Functions of IRDA , Salient features of IRDA ACT, LIC 1956, and GIC ACT 1972, Agency law and Insurance Ombudsman – Careers in Insurance sector- Responsibility of Insurance companies towards rural and social sector

●        Periasamy,P. (2020) Principles and Practice of Insurance. Mumbai: Himalaya Publishing.

●        IC - 01 – PRINCIPLES OF INSURANCE – Year of Edition 2020

●        RBI Circulars and IRDA guidelines

Course Description:

The course intends to provide in-depth and comprehensive understanding of regulatory aspects of companies. The course enables students to acquire knowledge on district characteristic features of corporate form of organization and administrative aspects. The course also provides hands-on practical inputs on incorporation procedures, drafting MOA, AOA . minutes of meeting, drafting resolutions and other Documents

History of Company Law and scope ;Company and its Characteristics; Doctrine of CorporateVeil and circumstances under which Corporate Veil can be lifted with case study, types of companies including one-person company, Conversion of private company to One Person company, small company and dormant company; association not for profit; illegal association and Limited Liability Partnership (LLP); formation of company and LLP, on-line filing of documents, promoters, their legal position, pre-incorporation contract; on-line registration of a company; Administration of Company Law [including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts].

Memorandum of association and its contents; Articles of association and its contents; Entrenchment clause, Doctrine of Ultravires, Doctrine of Constructive Notice and Doctrine of Indoor management, prospectus and its types; Misstatement in prospectus; liability for misstatements.

Management: Director and its Classification including Women directors, Independent director, Small shareholder’s director; Disqualifications, Director Identification Number (DIN); Their appointment; Legal positions, powers and duties; removal of directors; Key Managerial Personnel.

Meetings: Meetings of shareholders and board; Types of meeting, convening and conduct of meetings, Quorum,Agenda, proxy forms, Minutes book and Voting Methods including postal ballot, Ordinary and Special resolution,, drafting of resolutions, Circular Resolution, e-voting; Corporate Governance and Committee, Committees of Board of Directors - Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee, Grievance Redressal Committee.

Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Interim dividend, Declaration of dividend out of reserves, provisions relating to Unpaid and unclaimed dividend, Provisions relating to Books of Account, IEPF with relation to Dividends; Secretarial Audit and report; Board’s Report.

Introduction to Insolvency and Bankruptcy Code: Historical Background; Need for the Insolvency and Bankruptcy Code, 2016; Overall scheme of the Insolvency and Bankruptcy Code; Important Definitions; Institutions under Insolvency and Bankruptcy Code, 2016. (Relevant case laws); Concept and modes of Winding Up. 

2. MC Kuchhal. (2024) Modern Indian Company Law. Delhi:ShriMahavir Book Depot (Publishers)

3. GK Kapoor and Sanjay Dhamija. (2014) Company Law. Delhi. Bharat Law House

4. Anil Kumar. (2023) CorporateLaw.Delhi: Indian Book House

5. ReenaChadha and SumantChadha (2024).CorporateLaws.Delhi: Scholar Tech Press

6. Avtar Singh.(2023) Introduction to Company Law.Eastern Book Company

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

This course introduces students to the C programming language, covering its history, features, data types, and program structure. Students will learn to apply decision control and loop structures, along with various operators, to create basic programs. Additionally, the course covers functions, recursion, arrays, and pointers to provide a solid foundation for C programming and problem-solving.

Types of Programming Language- History of C, Features of C , C Tokens, variables and keywords and identifiers ,Types of C constants and variables, Rules for constructing variable names, Structure of C program, Input /output statements in C

Types of Programming Language- History of C, Features of C , C Tokens, variables and keywords and identifiers ,Types of C constants and variables, Rules for constructing variable names, Structure of C program, Input /output statements in C

Data Types, Type declaration, Different Operators in C - Arithmetic, Logical, Relational, Bitwise, Conditional, Expressions, Hierarchy of operations.

Control structures

Decision control statements-if, switch, go to statement, conditional operator statement. Loop control structures- while, do-while, for loop, Break statement, Continue statement.

Data Types, Type declaration, Different Operators in C - Arithmetic, Logical, Relational, Bitwise, Conditional, Expressions, Hierarchy of operations.

Control structures

Decision control statements-if, switch, go to statement, conditional operator statement. Loop control structures- while, do-while, for loop, Break statement, Continue statement.

Introduction, function definition and prototyping, Types of functions, passing values to function, recursion, passing arrays to functions. I/O functions- formatted & unformatted console I/O functions Storage classes in C- Automatic, Register, Extern and Static Variables.

Introduction, function definition and prototyping, Types of functions, passing values to function, recursion, passing arrays to functions. I/O functions- formatted & unformatted console I/O functions Storage classes in C- Automatic, Register, Extern and Static Variables.

One dimensional and multidimensional arrays, Declaration, initialization, Reading values into an array, Displaying array contents and Array Manipulations. String-Basic Concepts, Library Functions

One dimensional and multidimensional arrays, Declaration, initialization, Reading values into an array, Displaying array contents and Array Manipulations. String-Basic Concepts, Library Functions

Definition, notation, pointer and arrays, pointers and functions-call by value and call by reference.

Definition, notation, pointer and arrays, pointers and functions-call by value and call by reference.

ESE 50%

This course provides a comprehensive understanding of Management Information Systems (MIS) and their role in modern organizations. It covers the fundamentals of organizational structure, types of information systems, telecommunication and networks, and their applications in various business functions. The course also introduces advanced enterprise systems like ERP, SCM, CRM, and emerging technologies relevant to business decision-making.

Organisation and Information Systems ,Changing Environment and its impact on Business - The IT/IS and its influence - The Organisation: Structure, Managers and activities - Data, information and its attributes - The level of people and their informationneeds - Types of Decisions and information - Information System, categorisation of information on the basis of nature and characteristics.

Transaction Processing System (TPS) - Office Automation System (OAS) -Management Information System (MIS) - Decision Support System (DSS) and Group Decision Support System (GDSS) - Expert System (ES) -  Executive Support System (EIS or ESS).

Telecommunication and Networks Computer System – Introduction - Generation of Computers – Classification of Computers - Input and output devices - Software – System s/w and Application s/w - O/S – Functions and Features. Communication, Media, Modems & Channels - LAN, MAN & WAN - Network Topologies, Internet, Intranet and Extranet. Wireless technologieslike Wi-Fi, Bluetooth and Wi-Max.

Manufacturing and Service Systems Information systems for Accounting, Finance, Production and  Manufacturing, Marketing and HRM functions - IS in hospital, hotel, bank  

Enterprise Resources Planning (ERP): Features, selection criteria, merits, issues and challenges in Implementation - Supply Chain Management (SCM): Features, Modules in SCM - Customer Relationship Management (CRM): Phases. Knowledge Management and e-governance.

• “Management Information Systems”, Kenneth J Laudon, Jane P. Laudon, Pearson/PHI,10/e, 2007

•  “Management Information Systems”, W. S. Jawadekar, Tata McGraw Hill Edition, 3/e, 2004

•  MIS by Ralph Stair

ESE-50%

This course covers general terminology and concepts of Python programming language such as data types (strings and numbers), variables, functions, and control structures. Additionally, they will explore String handling operation tools and Object-Oriented Programming concepts.At the end of the course, students can use different dynamic programming constructs and write simple logical programs.

Introduction, What is Python, Origin, IDLE, python interpreter, Writing and executing python scripts, comments, identifiers, keywords, variables, data type, operators, operator precedence and associativity, statements, expressions.

Boolean expressions, Simple if statement, if-elif-else statement, compound boolean expressions, nesting, multi way decisions. Loops: The while statement, range functions, the for statement, nested loops, break and continue statements, infinite loops.

String and string operations, List- creating list, accessing, updating and deleting elements from a list, basic list operations. Tuple- creating and accessing tuples in python, basic tuple operations. Dictionary, built in methods to access, update and delete dictionary values. Set and basic operations on a set.

Python Objects, Standard Types, Other Built-in Types, Internal Types, Standard Type Operators, Standard Type Built-in Functions, Mathematical functions, date time functions, random numbers, writing user-defined functions, and composition of functions.

 Object Oriented Concept, Features,Classes: Classes and Instances-Inheritance, Exception handling mechanism- Exception Handling: Catching and Raising Exceptions, Custom Exceptions 

[2]T.R.Padmanabhan, Programming with Python,Springer Publications,2016.

ESE 50%

This course is designed to provide the understanding of security threats, risks, vulnerability and ethical issues of the cyber world. Ethical perspectives of security issues will be discussed through case studies.

Introduction – Ethics – Ethics and law – history of computer ethics & cyber security ethics – three ethical frameworks – virtue ethics – utilitarian ethics – deontological ethics

Ethical hacker – cyber trespass – cyber vandalism – computer fraud – cyber terrorism – types of Hack – old and new hacker ethics – white hat and black hat activities 

The problem of privacy: definition for privacy – public space and private space – values associated with privacy – legal protection measures for citizen privacy. The problem of surveillance: motives for engaging in surveillance – cyber stalking – ethical and unethical surveillance 

The problem of piracy: intellectual property – property ethics to cyber space – bullet proof hosting – ethics of spam and ransom ware – the problem of cyber welfare: definitions – cyber warfare – cyber weapons – cyber attacks – actions related to cyber war – ethical violations

Case studies: ethical issues in the following: Bit Coin- Bit Torrent – Facebook, WhatsApp, Twitter and Plagiarism

CIA-50%

Introduction to Carnatic music focus on the basic fundamentals of Carnatic music. This course helps to improve the vocal quality as the lessons works as voice culture to the begginner.