Syllabus for
Bachelor of Commerce
Academic Year  (2021)

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.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO2: Apply knowledge of legal framework to comply with statutory requirements

PO3: Apply economic and management concepts and theories for business decisions

PO4: Apply marketing concepts and strategies to address various marketing scenarios.

PO5: Apply the knowledge of various principles, provisions and practices of banking and insurance to handle the activities associated with banking and insurance sectors.

PO6: Evaluate the performance of various investment alternatives using financial models and techniques

PO7: Demonstrate knowledge and understanding of key terms, theories/concepts and practices within the field of HRM

PO8: Apply research and data analysis knowledge & skills to give research output to make better business decisions.

PO9: Demonstrate effective speaking and writing skills for personal and professional purposes.

PO10: Develop viable business models using tools and frameworks of entrepreneurship.

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:

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)

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”

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”

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”

The text book copy "Reading Diversity"

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

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.

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.

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.

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.

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.

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.

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

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

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:

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.

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.

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.

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.

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.

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

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.

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

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

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.

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).

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.

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).

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.

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.

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

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)

The approach of this paper is to study the behaviour of an individual economic 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.

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.

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.

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.

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.

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).

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

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. 

• 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.

Common errors- subject-verb agreement, punctuation, tense errors 

1. Why We Travel-Pico Iyer

2. What Solo Travel Has Taught Me About the World – and Myself -ShivyaNath- Blogpost

sentence fragments, dangling modifiers, faulty parallelism,

Note taking

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

1. Violence in the name of God is Violence against God

By Rev Dr Tveit

2. Poem: Holy Willie's Prayer

By Robert Burns

Paragraph writing

Newspaper report

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

1.Long text:My Story- Nicole DeFreece

2. short text: Why You Should Never Aim for Six Packs

Essay writing

1.Long Text: Sir Ranjth Singh- Essay by SouravGanguly

2. Short text: Casey at the Bat-  Ernest Lawrence Thayer

Paraphrasing and interpretation skills

Visual Text: Before the Flood

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

French as a second language in the UG program. The method Génération A1 consists of a student's book and an activity book, both included in the digital manual. It consists of 6 units preceded by an initial section of 'Welcome'. The structure of each unit marks a real learning journey.

Course Objectives

·       To develop linguistic competencies and sharpen oral and written communicative skills

·       To familiarize learners to certain aspects of francophone civilization.

·       To enable learners to engage in simple everyday situations

 Lexicon – Countries and nationalities, domestic animals, days of the week

 Grammar -Subject pronouns, verbs ‘to be’ and ‘to have’, definite and indefinite articles

 Speech acts – Greeting, asking how one is

Lesson 2: Hello, my name is Agnes.

Lexicon – Months of the year, numbers 0-69, the family

Grammar – Formation of the feminine / plural, possessive adjectives

Speech acts -Introducing oneself and others, asking and saying dates

La cigale et la fourmis (The grasshopper and the ant)

Le renard et le corbeau (The fox and the crow)

A French movie

      2.  De Lafontaine, Jean. Les Fables de la Fontaine.

           Paris, 1668

Course Description: 

The detailed text book 'Samakaleen Hindi Kavitha” is a collection of Modern Hindi poems of leading writers of Hindi Poetry edited by Dr.N Mohanan.From the medieval poetry ' Kabir Ke Dohe and Sur ke pad 'is also included.By teaching business correspondence emphasis is being given to functional Hindi too. Hindusthani Music and TranslationPractice also have been included in this semester.

Course Objectives:

Students will be exposed toto read and analyse and appreciate poems by learning poetry. Through translation, students will be able to develop translation skills while translating from other languages and literature.. Business correspondence helps the students to enhance the functional aspects of the language. Students will be exposed to the world of poetry. Through translation, students can understand different languages, literatures and cultures of India

‘Samakaleen Hindi Kavitha’ (Collection of Poems) Ed by Dr N Mohanan, Rajpal and son's, New Delhi

Level of knowledge: Analytical

Gazal Ki Parampara and Pramukh kalakar

                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

Vyavasaik Patra Vyavhar (Business letters)                                

1. Mulya Suchi 
2. Adesh
3. Shikayathi
4. Bhugtan

Level of knowledge: Conceptual

Utbhav,Vikas aur paramparaein

Pramukh Sangeethkar-1.Bhimsen Joshi 2.Gulam Ali 3.Pandit Ravishankar 4. Bismillah Khan.

1. Kavya Sankalan - ‘Samakaleen Hindi Kavitha’ (Collection of Poems)Ed. by Dr. N Mohanan.