Syllabus for
Bachelor of Commerce
Academic Year  (2022)

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:

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 a basic knowledge of Accountancy.

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

 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

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.

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

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

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

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

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

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

 8.       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.

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, Pandemic Management and Reverse Globalization.

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

• Claire Capon, Understanding the Business Environment, Canada: Pearson Education. (Latest Edition)
• Francis Cherunilam, Business Environment, Mumbai: Himalaya publishing house. (Latest Edition)
• S.K. Mishra, Economic Environment, Delhi: Himalaya publishing house. (Latest Edition)
• K Chidambaram, Business Environment, Vikas Publications.(Latest Edition)

The approach of this paper is to study the behaviour of a Unit and the analysis is generally static and in partial equilibrium with the framework. 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 of different markets structures and the equilibrium of a firm and industry. 

Ten principles of economics, Basic concepts of Micro & Macroeconomics, Trade-off, opportunity cost & marginal decision making, Economic models- The Circular-Flow Diagram, Production Possibility Frontier; Positive versus Normative Analysis, Law of demand, Exceptions to the law; Changes in demand, Laws of supply, Changes in supply, Market equilibrium, Applications in real life. 

Elasticity of Demand- Degrees of price elasticity with diagrams; Factors determining price elasticity, methods of measurement. Income elasticity demand; Cross elasticity demand; Supply, Demand, and Government Policies - Controls on Prices, impact of price ceiling and price floors, rent control, impact of tax on market outcomes, Elasticity and Tax Incidence, Case studies.  

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.

The Budget Constraint: What the Consumer Can Afford, Preferences: What the Consumer Wants, Indifference curves- Properties, Optimization: What the Consumer Chooses, Price effect, Income effect and substitution effect, Three Applications- Do All Demand Curves Slope Downward? How Do Wages Affect Labor Supply? How Do Interest Rates Affect Household Saving? 

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.

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).

2. Pindyk and Rubinfeld (2017). - Microeconomics (Pearson Education), Eighth Edition

 3. Maheshwari, Yogesh (2012). Managerial Economics, New Delhi: PHI Learning Pvt. Ltd.

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: New Delhi

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

• 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

Paragraph writing

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

By Rev Dr Tveit

2. Poem: Holy Willie's Prayer

By Robert Burns

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

Newspaper report

Essay writing

1.Long text:My Story- Nicole DeFreece

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

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

Course Description:  “Latitudes 1”  A1/A2guides the learner in a process of acquisition.  This method leads naturally to communicate and to carry out tasks in French. Learning language skills goes hand in hand with discovering the socio-cultural realities specific to France and the Francophonie.

Course Objectives:  “Latitudes 1”A1/A2 is composed of 4 modules of 3 units. Each module has a general objective and more specific to define the linguistic knowledge with the help of which the learners will implement various skills such as to understand, to speak, to interact and to write. 

o   Salutation

o    Getting acquainted with people

o    Introducing oneself

o    Excusing oneself

• Asking someone to introduce himself/herself
•  Introducing someone

o   Expressing one’s tastes

o   Speaking about one’s plans

o   Asking  someone to do something

o   Asking politely

o   speaking about past actions

o   proposing, accepting, refusing an invitation

o   Indicate the date

o   Fixing an appointment

o   asking and specifying time

o   Expressing one’s positive and negative point of view                 

o   finding out rates

o   asking about quantity

o   expressing quantity

• Course Description: This course mainly deals with the listening, speaking, writing, reading modules of basic German by using different pedagogies and effective strategies in order to meet the requirements of various situations. This course also enables the students to have cross-cultural competencies and cognitive skills. Students will learn how to introduce themselves. Students will be able to create a profile in internet. Students will be able to describe the way and ask for the specific location. Students will be able to have a conversation in Restaurant. Students will be able to schedule an appointment on phone. Students will be able to talk about birthdays.

Course Objectives:

·       To achieve language proficiency skills on the basic level

     To develop the skills demonstrated in the ability to interpret simple text

     To attain some transcultural competency: an awareness of cross-cultural differences between societies.

     To develop the ability to formulate basic questions

Grüßen und verabschieden, sich und andere vorstellen, über sich und andere sprechen, Zahlen bis 20, Telefonnummer und E-mail-Adresse nennen, buchstabieren, über Länder und Sprachen sprechen.

über Hobbys, sich verabreden, Berufe und Arbeitszeiten sprechen, Wochentage benennen, über Arbeit, Zahlen ab 20 nennnen, über Jahreszeiten sprechen, ein Profil im Internet erstellen. Artikel der, die, das, verben und Personalpronomen II, Ja-/Nein- Frage, Plural der Substantive, die verben haben und sein.

Plätze und Gebäude benennen, fragen zu Orten stellen, Texte einer Bildergeschichte zuordnen, Dinge erfragen, Verkehrsmittel benennen, nach dem Weg fragen und einen Weg beschreiben, Texte mit internationalen Wörtern verstehen, Artikel lernen. Bestimmter Artikel: der, die, das, unbestimmter Artikel: ein, eine, ein, Negationsartikel: kein, keine, kein, Imperativ mit Sie.

über essen sprechen, einen Einkauf planen, Gespräche beim Essen führen, mit W-fragen Texte verstehen, Wörter ordnen und lernen, Positionen im Satz, Akkusativ, Verben mit Akkusativ.

Die Uhrzeit verstehen und nennen, Zeitangaben machen, über die Familie sprechen, sich verabreden, sich für eine Verspätung entschuldigen, einen Termin telefonisch vereinbaren. Zeitangaben mit am, um, von.... bis, possessiveartikel: mein, dein..., Modalverben im Satz: Satzklammer, Modalverben müssen, können und wollen.

Etwas gemeinsam planen, über Geburtstage sprechen, eine Einladung verstehen und schreiben, im Restaurant bestellen und bezahlen, über ein Ereignis sprechen, bestimmte Informationen in Texten finden, Veranstaltungstipps im Radio verstehen. Datumsangaben: am ...., trennbare Verben, Präposition für + Akkusativ mich, dich ..., Präteritum von haben und sein.

1.     Studio d A1 set of three books and CD by Herr Mann Funk, Cornelsen publishers

2.     Deutsch Sprachlehre für Ausländer and Glossar Deutsch-English by Heinz Griesbach-Dora Schulz, Max Hueber publishers

3.     Deutsch für den Beruf text book by adelheid h, Max Hueber publishers

4.     Deutsch für den Beruf work book by adelheid h, Max Hueber publishers

5.     Grammatik intensiv trainer A1 Deutsch – Langenscheidt by Mark lester, larry beason, langenscheid publishers

6.     Fit für Goethe Zetifikat A1 start Deutsch 1 by Johaness Gerbes, Frau ke van der Werff, Hueber publishers

7.     Learn german through games and activities level1 Deutsch als Fremdsprache/Kursbuch und Arbeitsbuch and CD by Sabine Emmerich & Federica Colombo, eli publishers

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

Gazal Ki Parampara and Pramukh kalakar

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

Level of knowledge: Analytical

                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic