CHRIST (Deemed to University), Bangalore

DEPARTMENT OF COMMERCE

School of Commerce, Finance and Accountancy

Syllabus for
Bachelor of Commerce
Academic Year  (2021)

 
1 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
COM131 FINANCIAL ACCOUNTING- I Core Courses 4 4 100
COM132 BUSINESS ORGANISATION AND MANAGEMENT Core Courses 4 4 100
COM133 BUSINESS ENVIRONMENT Core Courses 4 4 100
COM134 BUSINESS ECONOMICS - I Core Courses 4 4 100
ENG121 ENGLISH - I Ability Enhancement Compulsory Course 3 2 100
FRN121 FRENCH Ability Enhancement Compulsory Course 3 3 100
HIN122 HINDI Ability Enhancement Compulsory Course 3 3 100
KAN122 KANNADA Ability Enhancement Compulsory Course 3 03 100
SAN122 SANSKRIT Ability Enhancement Compulsory Course 3 3 100
TAM121 TAMIL Ability Enhancement Compulsory Course 3 3 100
2 Semester - 2021 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
COM231 FINANCIAL ACCOUNTING - II Core Courses 4 4 100
COM232 BUSINESS LAW Core Courses 4 4 100
COM233 BUSINESS MATHEMATICS AND STATISTICS Core Courses 4 4 100
COM234 BUSINESS ECONOMICS - II Core Courses 4 4 100
ENG221 ENGLISH - II Ability Enhancement Compulsory Course 3 2 100
FRN221 FRENCH Ability Enhancement Compulsory Course 3 3 100
HIN222 HINDI Ability Enhancement Compulsory Course 3 3 100
KAN222 KANNADA Ability Enhancement Compulsory Course 3 03 100
SAN222 SANSKRIT Ability Enhancement Compulsory Course 3 3 100
TAM221 TAMIL Ability Enhancement Compulsory Course 3 3 100
3 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN321 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
COM311 ENTREPRENEURSHIP Skill Enhancement Course 2 02 50
COM331 COMPANY LAW Core Courses 4 4 100
COM332 CORPORATE ACCOUNTING Core Courses 4 04 100
COM333 FINANCIAL SYSTEM AND SERVICES Core Courses 4 4 100
COM334 COST ACCOUNTING Core Courses 4 4 100
COM381 NGO PROJECT Skill Enhancement Course 0 2 50
ENG321 ENGLISH-III Ability Enhancement Compulsory Course 3 2 100
FRN321 FRENCH Ability Enhancement Compulsory Course 3 3 100
HIN322 HINDI Ability Enhancement Compulsory Course 3 3 100
KAN322 KANNADA Ability Enhancement Compulsory Course 3 03 100
SAN322 SANSKRIT Ability Enhancement Compulsory Course 3 3 100
TAM321 TAMIL Ability Enhancement Compulsory Course 3 3 100
4 Semester - 2020 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN421 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 3 100
COM412 BASICS OF MICROSOFT EXCEL Skill Enhancement Course 2 2 50
COM431 PRINCIPLES AND PRACTICE OF AUDITING Core Courses 4 4 100
COM432 FINANCIAL MANAGEMENT Core Courses 4 4 100
COM433 RESEARCH METHODOLOGY Core Courses 4 4 100
COM434 PRACTICES OF BANKING AND INSURANCE Core Courses 4 04 100
ENG421 ENGLISH-IV Ability Enhancement Compulsory Course 3 2 100
FRN421 FRENCH Ability Enhancement Compulsory Course 3 3 100
HIN422 HINDI Ability Enhancement Compulsory Course 3 3 100
KAN422 KANNADA Ability Enhancement Compulsory Course 3 03 100
SAN422 SANSKRIT Ability Enhancement Compulsory Course 3 3 100
TAM421 TAMIL Ability Enhancement Compulsory Course 3 3 100
5 Semester - 2019 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COM512 BUSINESS ANALYTICS Skill Enhancement Course 2 2 50
COM531 TAXATION LAWS - I Core Courses 4 4 100
COM532 MANAGEMENT ACCOUNTING Core Courses 4 4 100
COM541A STRATEGIC BRANDING AND RETAILING Discipline Specific Elective 4 4 100
COM541B PRINCIPLES OF INSURANCE Discipline Specific Elective 4 4 100
COM541C INVESTMENT MANAGEMENT Discipline Specific Elective 4 4 100
COM542A ORGANISATIONAL BEHAVIOUR Discipline Specific Elective 4 4 100
COM542B PRACTICES OF LIFE INSURANCE AND GENERAL INSURANCE Discipline Specific Elective 4 04 100
COM542C FINANCIAL SECURITIES AND DERIVATIVES Discipline Specific Elective 60 4 100
COM543A WAGE AND SALARY ADMINISTRATION Discipline Specific Elective 4 4 100
COM543B REGULATIONS OF INSURANCE BUSINESS Discipline Specific Elective 4 4 100
COM543C ADVANCED FINANCIAL ACCOUNTING - I Discipline Specific Elective 4 4 100
COM561A COMMUNICATION IN BUSINESS Generic Elective 4 4 100
COM561B GRAPHIC DESIGNING Generic Elective 4 4 100
COM561C STRESS MANAGEMENT Generic Elective 4 4 100
COM581 SUMMER INTERNSHIP Skill Enhancement Course 0 2 50
6 Semester - 2019 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COM631 TAXATION LAWS - II Core Courses 4 4 100
COM641A STRATEGIC HUMAN RESOURCE MANAGEMENT Discipline Specific Elective 4 4 100
COM641B BANKING LAW AND OPERATIONS Discipline Specific Elective 4 4 100
COM641C INTERNATIONAL FINANCIAL MANAGEMENT Discipline Specific Elective 4 4 100
COM642A CONSUMER BEHAVIOUR AND MARKETING RESEARCH Discipline Specific Elective 4 4 100
COM642B INTERNATIONAL BANKING Discipline Specific Elective 4 4 100
COM642C ADVANCED FINANCIAL ACCOUNTING - II Discipline Specific Elective 4 4 100
COM643A SUPPLY CHAIN MANAGEMENT AND CUSTOMER RELATIONSHIP MANAGEMENT Discipline Specific Elective 4 4 100
COM643B BANKING AND INSURANCE COMPANY ACCOUNTS Discipline Specific Elective 4 4 100
COM643C RISK IN FINANCIAL SERVICES Discipline Specific Elective 4 4 100
COM661A BASICS OF LAW Generic Elective 4 4 100
COM661B WEB DESIGNING Generic Elective 4 4 100
COM661C INTRODUCTION TO PUBLIC POLICY Generic Elective 4 4 100
      

    

Department Overview:

The Department of Commerce, one of the oldest and largest departments of the University, believes in developing and nurturing global competencies in students through quality education, research and continuous innovation. It provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to effectively contribute to society with commitment and integrity. The department offers undergraduate courses like BCom, BCom (Honours) and BCom (Strategic Finance Honours); Master’s Programme in Commerce and Doctorate of Philosophy in Commerce. It also provides value-added professional programmes and certifications through recognised global bodies such as the Institute of Management Accountants (IMA), USA, Chartered Institute for Securities and Investment (CISI), UK and Insurance Institute of India (III). In recognition of excellence in the provision of higher education in the fields of financial services, CISI, UK awarded the University with the 'CISI centre of Excellence Accreditation', the only university outside the UK which has been conferred with this status. With a student strength of over 2600, the department ranks sixth in India and first in Bengaluru for Commerce education (The India Today-MDRA Survey 2021).

Mission Statement:

Vision: To be a Centre of Excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research, and continuous innovation.

Mission: To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute to society with commitment and integrity.

Introduction to Program:

The BCom programme provides a sound grounding in theoretical and practical areas of the functioning of business organizations, commercial transactions and various specialized operations in the field of business. The programme equips with skills and knowledge needed for a successful career in a number of competitive areas, including accountancy, marketing, general management, finance, banking, and insurance. The three year BCom degree programme is divided into six semesters. It includes 19 Core papers, 18 Discipline Specific Electives, 6 Generic Electives, 6 Skill Enhancement Courses, besides Ability Enhancement courses like English & Language. Elective streams offered in the fifth and sixth semesters are a) Human Resources & Marketing Management b) Banking & Insurance and c) Accounting & Finance. Students are required to undertake an NGO project at the end of the second semester and an Internship project during the summer break after the fourth semester. Students are also required to complete two Open Electives in diverse disciplines [Humanities/Sciences] during the first two years of the BCom programme. Successful completion of two such courses is mandatory for obtaining the BCom degree. Each certificate course will enable students to earn two extra credits.

Program Objective:

Programme Objectives

  1. To develop academic expertise in a global context in the discipline.
  2. To impart relevant skills and competencies necessary to undertake professional certifications, higher education, entrepreneurial activities and employment.
  3. To develop the ability to distil salient points from assimilated information and make rational arguments
  4. To develop the ability to present ideas effectively in multicultural and contextual spaces.
  5. To nurture skills to contribute effectively towards societal development
  6. To inculcate values of personal autonomy and accountability, along with demonstrating responsibility for actions
  7. To recognize the need and importance of life-long learning for personal and professional growth. 

Programme Outcomes

PO1. Academic expertise

PO2. Professional expertise

PO3. Creative, Critical Thinking and Problem Solving

PO4. Effective Communication

PO5.  Social sensitivity

PO6. Professional & Moral Ethics

PO7. Self-directed and Life-long Learning

BCOM Programme Specific Outcomes

  1. Demonstrate accounting, auditing, and problem-solving skills to provide insights on the overall business execution and performance.
  2. Demonstrate comprehensive knowledge in the field of investment avenues and portfolio evaluation.
  3. Use numeracy and legal knowledge to comply with taxation policies.
  4. Design and apply strategies for creative and successful marketing endeavours.
  5. Build human capital through strategic human resource management and efficient handling of employee-employer relationships.
  6. Apply analytical skills and financial acumen to processes pertaining to Banking and Insurance sectors.
  7. Exhibit problem-solving skills with the help of data analytics tools and techniques.
Assesment Pattern

Assessment Pattern

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:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

Examination And Assesments

Question Paper Pattern - Mse

The question paper pattern will be as specified below:

Sections

Type

Marks

A

Short Answer Questions – Answer any 5 out of 7

5 X 2 = 10

B

Conceptual / Descriptive Type questions – Answer any 2 out of 3

2 x 8 =   16

C

Analytical / Essay Type Questions -  – Answer any 2 out of 3

2 x 12 = 24

 

Question Paper Pattern - Ese

The question paper pattern will be as specified below:

Sections

Type

Marks

A

Short Answer Questions– Answer any 12 out of 14

12 X 2 = 24

B

Conceptual / Descriptive Type questions – Answer any 5 out of 7

5 x 8 =   40

C

Analytical / Essay Type Questions- Answer any 3 out of 5

3 x 12 = 36

AEN121 - ADDITIONAL ENGLISH (2021 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

The Additional English course is offered as a second language course and seeks to introduce the students to the nuances of English literature in its varied forms and genres. The students who choose Additional English are generally proficient in the English language. Hence, instead of focusing on introducing them to language, challenging texts in terms of ideas, form, and technique are chosen. Additional English as a course is designed for students in place of a regional language. Non-Resident Indians (NRIs), foreign nationals and students who have not taken Hindi, Kannada, Tamil or French at the Plus 2 or Class XII levels are eligible to choose Additional English. The course is taught for students from different streams, namely, BA, BSc, BCom, and BBA in the first year and for BA, BSc and BCom (Regular) in the second year.

The first year syllabus is an attempt by the Department of English, Christ University to recognize and bring together the polyphonic Indian and Indian sub-continental voices in English in English translation for the Additional English students of the first year. This effort aims to familiarize the students with regional literatures in translation, Indian Writing in English (IWE) and literatures from Pakistan, Nepal and Srilanka, thereby, enabling the students to learn more about Indian culture and ethos through writings from different regions of the country. We have tried to represent in some way or the other the corners of India and the Indian sub-continent in this microcosmic world of short stories, poems and essays

 

There is a prescribed text bookfor the first year students, compiled by the Department of English, Christ University and intended for private circulation.

The first semester has a variety of writing from India, Pakistan and Nepal. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. An important addition to this syllabus is the preponderance of North-Eastern writing which was hitherto not well represented. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature.

The objectives of this course are

to expose students to the rich literary and cultural diversity of  Indian literatures

to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA

to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance

to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)

  

 

Course Outcome

Learning Outcome

 

The students will become

sensitive to cultural, social, religious and ethnic diversities and help them engage with their peers and all around them in a more understanding and ‘educated’ manner.

 

it will also enable them through the activities conducted to become more proactive citizens/participants in society.

 

aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature.

 

Unit-1
Teaching Hours:10
Poetry
 

1.      Keki N Daruwala     “Migrations”

 

2.      Kamala Das            “Forest Fire”

 

3.      Agha Shahid Ali      “Snow on the Desert”

 

4.      Eunice D Souza       “Marriages are Made”

Unit-2
Teaching Hours:15
Short Stories
 

1.      Rabindranath Tagore    “Babus of Nayanjore”

 

2.      Ruskin Bond  “He said it with Arsenic”

 

3.      Bhisham Sahni       “The Boss Came to Dinner”

 

4.      N. Kunjamohan Singh    “The Taste of Hilsa”

 

5.      Mohan Thakuri                “Post Script”

Unit-3
Teaching Hours:20
Essays
 

1.      Mahatma Gandhi       “What is True Civilization?” (Excerpts from Hind Swaraj)

 

2.      Ela Bhatt                    “Organising for Change”

 

3.      Sitakant Mahapatra     “Beyond the Ego: New Values for a Global Neighborhood

 

4.      B R Ambedkar             “Waiting for A Visa”

 

Text Books And Reference Books:

Contemporary knowledge of the soci-political situation in the sub-continent

The text book copy "Reading Diversity"

Essential Reading / Recommended Reading

On-line resources to appreciate the text through the Comprehension Questions

Evaluation Pattern

CIA 1:  Classroom assignment for 20 marks keeping in mind the objectives and learning outcomes of the course.

CIA 2: Mid-semester written exam for 50 marks

CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive            creative assignments that might help students engage with India as a cultural space. This is to be done keeping in mind the objectives and learning outcomes of the course.

Question Paper Pattern

Mid Semester Exam: 2 hrs

Section A: 4x5= 20

Section B: 2x15=30

Total                  50

 

End Semester Exam: 2 hrs

Section A: 4 x 5 = 20

Section B: 2 x 15= 30

Total                   50

COM131 - FINANCIAL ACCOUNTING- I (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

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. 

Course Objective:

·         To develop accounting knowledge relating to special transactions like Hire purchase and Installment purchase.

·         To enable the students to understand the procedure of preparing Royalty accounts.

·         To acquaint the accounting knowledge among the students about sale of partnership firms.

·         To learn the procedure to convert single entry system of book keeping to double entry system of booking.

·         To provide the basic knowledge about computerized accounting.

Course Outcome

·         Calculate the interest and prepare accounts under hire purchase system.

·         Estimate royalty under different circumstances.

·         Explain the process of conversion of partnership firms to a limited Company.

·         Examine the procedure of converting single entry into double entry system.

·         Recall the basic operations in a computerised accounting system (Tally).

Unit-1
Teaching Hours:12
Accounting for Hire-Purchase and Installment Systems
 

Level of Knowledge: Conceptual and Working

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.

Unit-2
Teaching Hours:14
Royalty Accounts
 

Level of Knowledge: Conceptual and Working

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.

Unit-3
Teaching Hours:14
Accounting for sale of partnership firm
 

Level of Knowledge: Conceptual and Working                                                   

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.

Unit-4
Teaching Hours:10
Conversion of Single Entry to Double Entry
 

Level of Knowledge: Conceptual and Working

Converting single entry into double entry system - steps in conversion - ascertainment of sales, purchases, stocks, cash and bank balances, capital etc. - preparation of final accounts.

Unit-5
Teaching Hours:10
Computerised Accounting Systems
 

Level of Knowledge: Conceptual and Practical

Computerized Accounts by using accounting software (TALLY): Creating a Company; Configure and Features settings; Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry.

Text Books And Reference Books:

1.      Maheswari, S. N., & Maheswari S. K. (2017). Advanced accountancy. New Delhi: Vikas

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

Essential Reading / Recommended Reading

1.      Gupta, R. L., & Radhaswamy, M.(2017).Financial Accounting. New Delhi: Sultan Chand & Sons.

2.      Jain &Narang. (2016). Advanced Accountancy. Mumbai: Kalyani.

Evaluation Pattern

Assessment Pattern

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:

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

COM132 - BUSINESS ORGANISATION AND MANAGEMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

This course intends to develop basic knowledge and spirit of business, and enables the students to understand the theoretical and practical aspects of management in the present-day complexities in the art of getting things done through people in a corporate business scenario. It provides basic conceptual clarity regarding evolution of management thought and the various functions of management such as Planning, Organizing, Staffing, Leadership & Motivation, Controlling and Operations. It highlights the contemporary trends in business with respect to liberalization and Globalization.

Course Objective:

The course aims to provide basic knowledge to the students about the organization and management of a business enterprise.

·         To introduce the theory and practice of management and its development phases till date.

·         To discover, nourish and nurture managerial traits and talents among the students.

·         To enable students to learn about business management and its development through the functions of planning, organizing, staffing, leadership and control.

·         To provide insights about harmonizing individual and group goals with organizational goals by demonstrating organizational and professional leadership skills.

Course Outcome

·         Explain the theory and practice of management and its development phases till date.

·         Enable to discover, nourish and nurture managerial traits and talents among the students.

·         Prepare students to conceptualize business management and its development through the functions of planning, organizing, staffing, leadership and control.

·         Develop harmonizing individual and group goals with organizational goals by demonstrating organizational and professional leadership skills.

Unit-1
Teaching Hours:10
Nature and Importance of Management
 

Level of Knowledge: Basic

Management:  Introduction, meaning of management, definition of management, functions of management, levels of management, importance of management, managerial roles and skills, difference between administration and management. Mintzberg’s Managerial Roles. Styles of Management – American, Japanese, and Indian, McKinsey’s 7S Approach, Self-Management. Recent paradigm shifts / trends in business strategies and management practices.  Social Responsibilities of Business.

Unit-2
Teaching Hours:10
Evolution of Management Thought
 

Level of Knowledge: Basic

Evolution: Early history, classical school of management (Scientific Management, Administrative Management, Bureaucratic Management) Behavioral school (Human Relations, Behavioral Science), quantitative approaches to management (Management Science, Operations, Management Information System), Systems school of thought; and Contingency school. Critical appraisal of various schools of management thoughts, Present day shifts in focus in management thoughts.

Unit-3
Teaching Hours:10
Planning and Decision making
 

Level of Knowledge: Basic

Planning - meaning, definition, characteristics, objectives, need and importance of planning, types / hierarchy of plans, steps in the process of planning, advantages of planning, limitations of planning, obstacles in planning, essentials of a good plan. Management by Objectives, Management by Exception, SWOT Analysis. Decision making - meaning, definition, characteristics of decision making, principles of decision-making, process of decision making, Centralisation v/s Decentralisation of Authority, types of decisions – programmed and non-programmed, decision making styles, characteristics of good / effective decisions.

Unit-4
Teaching Hours:10
Functional Areas of Management
 

Level of Knowledge: Basic

Organizing - meaning, definition, functions of organisation, organisational design, organisational structure (Line, Staff, Functional Authority relationships, Virtual Organisation), approaches to organizational structure, departmentalization, delegation and decentralization, Span of management. Knowledge management

Human Resource Management - HR planning, recruitment, selection, placement, performance appraisal, training and HR development, talent management, virtual workspace, recent trends in HR management.

Marketing Management: Marketing Concept; Marketing Mix; P’s of Marketing, Product Life Cycle; Pricing Policies and Practices.

Production management: Manufacturing and service sectors; Small and medium enterprises; Problems and government policy. India’s experience of liberalization and globalization. Technological innovations and skill development. ‘Make in India’ Movement. Emerging opportunities in business; Franchising, Outsourcing, and E-commerce, Social responsibility and ethics.

Unit-5
Teaching Hours:10
Leadership and Motivation
 

Level of Knowledge: Basic

Leadership - meaning, definition, need or importance of leadership, leader v/s manager, theories of leadership (Traditional: Trait, Group and Exchange, Behavioral: Ohio state, Managerial grid, leader-participation model, Contingency: Fiedler’s Contingency theory, Path-goal theory, Modern: Charismatic, Transformational), leadership styles (Laissez-faire, Autocratic, Democratic, Participative), Universal leadership skills in common. Building trust as an essence of leadership. Motivation, meaning, definition, types of motives, theories of motivation (Content theories - Maslow’s need hierarchy theory, Herzberg’s two factor theory, ERG theory, Process theories – Vroom’s expectancy theory, Porter Lawler theory, Contemporary theories – Equity theory, Carrot and Stick approach, Other theories - Theory X, Theory Y, and Theory Z.   Contemporary issues in motivation

Unit-6
Teaching Hours:10
Controlling and Operations
 

Level of Knowledge: Basic

Controlling - meaning, definition, control process (steps in controlling), types of control (feedback, concurrent, feed forward), process of control, control techniques (budgetary and non-budgetary), problems of control process, requirements of an effective control system. Operations – Operations function, decision making in operations, product design, process selection, facilities decision, inventory management, quality planning and control. Six-sigma, total quality management.

Text Books And Reference Books:

1. Robbins, S. P., DeCenzo, D. A., Bhattacharya, S., & Agarwal, M. N. (2011). Essentials of Management. New Delhi: Pearson.

2. Kaul, V.K., Business Organisation and Management. New Delhi: Pearson Education

Essential Reading / Recommended Reading

1.      Tripathy, P. C., & Reddy, P. N. (2012). Principles of Management (5 ed.). Tata McGrawHill: New Delhi.

2.      Bhatia, R. C. (2013). Principles of Management. New Delhi: Sterling Publishers.

3.      Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and Leadership perspective (9 ed.). Tata McGrawHill: New Delhi.

4.      Chhabra, T.N., Business Organisation and Management, Sun India Publications: New Delhi.

5.      Gupta CB, Modern Business Organisation. New Delhi: Mayur Paperbacks.

6.      Basu, C. R., Business Organisation and Management. McGraw Hill Education.

7.      Jim, Barry, John Chandler, Heather Clark; Organisation and Management, Cengage Learning.

8.      B.P. Singh and A.K.Singh, Essentials of Management, Excel Books

9.      Buskirk, R.H., et al; Concepts of Business: An Introduction to Business System. New York: Dryden Press.

10.  Burton Gene and Manab Thakur; Management Today: Principles and Practice. New Delhi: Tata McGraw Hill.

11.  Griffin, Management Principles and Application, Cengage Learning

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

COM133 - BUSINESS ENVIRONMENT (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Course Description:

This course provides the knowledge base for understanding and analyzing the impact of external and internal environment on business organisation. The main objective of the course is to impart students with the knowledge on the concepts and elements under Economical, Legal, Natural, Technological, Political, Socio-Cultural and Global Environment. The Course also provides thorough knowledge to students about the different policies and regulations being followed in India and also about the techniques of environment analysis as a foundation to corporate strategy. And, as a prerequisite, the students must know the basic environmental factors affecting the business and knowledge about business management.

 

Course Objectives:

·         To provide a comprehensive understanding of the nature and scope of business environment.

·         To acquaint students with analytical and critical thinking skills by teaching the techniques of environment scanning, business analysis and strategic management.

·         To show how business is affected by the different types of environments (i.e. economic, political, social, cultural, technological) in which it operates;

·         To introduce students to the nature and complexities of international business and analyse trends and changes in the current global business environment.

·         To develop problem solving and practical thinking skills by discussing various cases related to real world situations and to apply the knowledge in finding solutions for the same.

Course Outcome

At the end of this course, students should be able to:

·         Describe the nature and scope of business environment.

·         Explain the various processes of environmental scanning and analysis in detail.

·         Examine how different factors in the external environment are likely to impact a venture.

·         Assess socio-cultural and technological environments and their influences on businesses.

·         Analyze and appraise the business environment in the Indian context.

·         Acquire an appreciation of the evolution of the global economy and of current topical debates surrounding ‘globalization’. 

·         Apply theories and concepts related to business environment to analyse and interpret actual business situations; and facilitate discussions on contemporary issues.

Unit-1
Teaching Hours:12
Conceptual Framework of Business Environment
 

Level of Knowledge: Basic and Conceptual

Concept, Significance, and Nature of Business Environment – Internal, External, Micro and Macro; Environmental Analysis-Concept, Process, Limitation, Techniques of environmental analysis and Strategic Management (VRIO framework, Porter’s five force model, Need Gap analysis, SWOT Analysis, QUEST, Blue ocean Strategy and PESTLE).

Unit-2
Teaching Hours:12
Economic Environment and Legal Environment
 

Level of Knowledge: Basic and Conceptual

Economic Environment: Concept of Economic system, Objectives, Industrial policy 1991 (Industrial Licensing, Foreign Investment, Foreign Technology Agreements, Public Sector Policy and MRTP Act); NITI Aayog, Functions and initiative; Effect of recession on Business and remedies; Legal Environment: Company regulatory legislation in India, Competition Act and its salient features, FEMA, Monetary policy, Fiscal policy and Latest EXIM policy.

Unit-3
Teaching Hours:12
Natural Environment and Technological Environment
 

Level of Knowledge: Basic and Conceptual

Natural Environment: Meaning and significance, Natural environmental factors affecting business, The Environment Protection Act 1986; National Green Tribunal Act 2010; Paris Climate Agreement. Technological Environment: Innovation, Technological leadership and followership, Sources of technological dynamics, Technology and competitive advantage, Transfer of technology and its problems, Management of technology, Impact of technology on business and society (Artificial Intelligence and Augmented Reality, Big Data, Internet of Things).

Unit-4
Teaching Hours:12
Political Environment and Socio-Cultural Environment
 

Level of Knowledge: Basic and Conceptual

Political Environment: Three political institutions: Legislature, Executive and Judiciary, Brief note on Fundamental rights and Duties, Rationale and extent of state intervention, Role of Government – Regulatory, Promotional and Entrepreneurial, Government’s responsibility to business, Business’s responsibility to Government; Brief overview about Make in India and Start Up India. Socio-Cultural Environment: Corporate Social responsibility of business- Business Ethics and Corporate Governance, Social audit, impact of culture on business.

Unit-5
Teaching Hours:12
Global Environment
 

Level of Knowledge: Basic and Conceptual

Internationalization: Stages and Orientation, Modes of entry into international business; Benefits and problems from MNCs, New Foreign Direct Investment policy of India; World Trade Organisation- Objectives and principles, implications for India; Trading Blocks-Meaning and types; International Political environment and associated risks; International Economic environment - recent trends in world trade in goods and services; Socio-Cultural complexities of international business; Legal Dimensions in international business.

Text Books And Reference Books:

1.      K. Ashwathappa, Essentials of Business Environment, Bangalore: Himalaya Publications.

2.      The Core Team (2017) The Economy: Economics for a Changing World, Oxford University Press

Essential Reading / Recommended Reading

1.      Claire Capon, Understanding the Business Environment, Canada: Pearson Education. (Latest Edition)

2.      Francis Cherunilam, Business Environment, Mumbai: Himalaya publishing house. (Latest Edition)

3.      S.K. Mishra, Economic Environment, Delhi: Himalaya publishing house. (Latest Edition)

4.      K Chidambaram, Business Environment, Vikas Publications.(Latest Edition)

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

           

COM134 - BUSINESS ECONOMICS - I (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

The approach of this paper is to study the behaviour of a unit and analysis is generally static and in partial equilibrium framework. The modules incorporated in this Paper deal with the nature and scope of economics, the theory of consumer behaviour, analysis of production function and equilibrium of a producer, the price formation in different markets structures and the equilibrium of a firm and industry. As a prerequisite, the students should be having basic knowledge about concepts relating to micro economics.

Course Outcome

·         To make students aware of the basic economic concepts and theories of economics.

·         Develop the conceptual foundations and analytical methods used in micro economics;

·         Familiarize the students with the basics of consumer behavior, behavior of firms and market equilibrium.

·         To develop among students the ability to understand and appreciate the economic theories and their application in real economic life.

Unit-1
Teaching Hours:10
Basic Concepts
 

Level of Knowledge: Conceptual

Ten principles of economics: How people make decisions, how people interact and how the economy as a whole works- Role of observations and theory in economics- Role of assumptions- Role of Economic models- Wants and resources; Problem of choice, Production Possibility Frontier; Opportunity cost; Basic economic problems common to all economies.

Unit-2
Teaching Hours:15
The Market Forces of Demand and supply
 

Level of Knowledge: Conceptual

Law of demand, Reasons for the downward slope of the demand curve. Exceptions to the law; Changes in demand; Elasticity of Demand- Degrees of price elasticity with diagrams; Factors determining price elasticity, methods of measurement. Income elasticity demand; Cross elasticity demand; Demand forecasting- Methods; Laws of supply, Changes in supply- Consumers, Producers and the Efficiency of the Markets: Consumer’s surplus (Marshall), Producer surplus and Market efficiency- Externalities and Market inefficiency- Public goods and common resources.

Unit-3
Teaching Hours:10
Theory of Consumer Choice and New Frontiers in Microeconomics
 

Level of Knowledge: Conceptual

Cardinal utility analysis; Law of diminishing marginal utility; Consumer’s surplus (Marshall), Ordinal utility analysis. Indifference curves- Properties, consumer’s equilibrium, Price effect, Income effect and substitution effect.

Unit-4
Teaching Hours:10
Theory of Production and Cost
 

Level of Knowledge: Conceptual

Production function; Law of Variable proportions; Laws of returns, Economies of scale; Producer’s Equilibrium with the help of iso-quants and iso-cost lines.

Cost function- Important cost concepts. Short run and long run cost analysis (traditional theory) Modern theory of cost- Long run and short run. Revenue analysis. AR and MR.

Unit-5
Teaching Hours:15
Product Pricing and Factor Pricing
 

Level of Knowledge: Conceptual

Market structure- Perfect competition, Price and output determination- Role of time element in market price determination. Monopoly- Price output determination, Price discrimination Monopolistic Competition. Price and Output determination. Selling costs. Product differentiation- oligopoly; Price determination (collusive pricing, price leadership).

Text Books And Reference Books:

1.      Gregory Mankiw (2012). Principles of Microeconomics, (4 Edition): Cengage Learning India.

Essential Reading / Recommended Reading

1.     Lipsey, R.G. and K.A. Chrystal (2011), Principles of Economics (IX Ed.).Oxford: University Press.

2.      Ramsfield, E. (2012), Micro Economics (IX edition). New York: W.W Norton and company.

3.      Ray, N.C. (2014), an introduction to Microeconomics. New Delhi: Macmillan Company of India Ltd.

4.      Samuelson, PA and W.D. Hague (2012), A textbook of Economic Theory. London: ELBS Longman group.

N. 

 

Evaluation Pattern