Syllabus for
Bachelor of Commerce (Honours)
Academic Year  (2023)

Level of Knowledge – Conceptual

Introduction– Meaning of underwriting– Underwriting commission– Types of underwriting– Marked and Unmarked applications– Journal entries in the books of the company and underwriters– Calculation of underwriters liability.

1.      Jain S.P. &Narang K.L (2019). Corporate Accounting.  New Delhi: Kalyani Publishers, REP/Edition

• Anil Kumar, Rajesh Kumar (2020). Corporate Accounting (5th ed). Mumbai: Himalayan Publishing House /Student Edition,
• M.C. Shukla, T.S. Grewal& S.C. Gupta (2020). Advanced Accountancy (13thed.) New Delhi:S. Chand & Company Ltd.
• R.L. Gupta & M. Radhaswamy (2020). Advanced Accountancy. New Delhi: Sultan Chand & Sons.
• Dr. Maheshwari S.N & Dr. Maheshwari S.K (2020). Advanced Accountancy Vol.1, Vol.- 2. New Delhi: Vikas Publishing House Pvt. Ltd
• Mukerjee & Hanif, Modern Accountancy (2020). New Delhi: Tata McGraw Hill. S.K. Paul, Accountancy, (2020). New Delhi: New Central Book Agency (P) Ltd.

Course Description:

This course provides the knowledge base for understanding and practicing of the computer applications in business. The primary objective is to help students in familiarizing and learning essential contrivances for steering business transactions through the various resources of information technology along with concept related contemporary case studies. The course provides thorough knowledge on various functions of business data processing using MS Excel software. It also acquaints students with knowledge relating to E-Commerce framework covering E-Marketing, E-Payment System, E-Commerce Security M-Commerce Applications etc. As a prerequisite, the students should be having a basic knowledge about computers, networks and information technology.

Level of Knowledge: Basic and Conceptual

Information  Systems:  Functions  of  IS  –Value  Chain,  Value  Web  -  Synergies,  Core

Competencies and Network-Based Strategies – IS Resources, Gartner’s Hype Cycle; Decision Making Process – Types of Decisions - Types of IS: TPS, DSS, ESS; Ethics in IS: Five Moral Dimensions of the Information Age – NORA – Ethical Analysis – Candidate Ethical Principles – Deskilling and Alienation, Telecommuting, E-Waste; Quality of Life and IS.

Case Study: ETM’s Re-Routing KSRTC.

Course Description

This paper is offered as a core paper in the third semester. It develops and creates cost consciousness among the students and prepares students for careers in the areas of costing. Students will be aware of various aspects of cost, cost classification and also decision-making skills in terms of cost benefit and profit. As a prerequisite, students should have a basic knowledge about the concepts relating to cost, costing, and cost accounting.

Level of Knowledge: Conceptual and Analytical

Meaning, objectives and advantages of cost accounting; Difference between cost accounting and financial accounting; Cost concepts and classifications; Elements of cost; Installation of a Costing system; Format of Cost Sheet - Tenders and Quotations (Problems on above).

2.        Arora M. N.(2016).Methods and Techniques of  Cost Accounting(4th ed.). India:Himalaya Publishing House.

2.       Banerjee, B. (2012). Cost Accounting Theory and Practices (12th ed.). PHI Learning Pvt Ltd

3.       Narang, J. &. (2012). Advanced Cost Accounting. Delhi: Kalyani Publishing House

4.       S.N.Maheshwari. (2014)Advanced Cost Accounting . New Delhi: Sultan Chand Publishing House.

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 Managerial Roles, Styles of Management – American, Japanese, European and Indian, McKinsey’s 7S Approach, Self-Management. Changing context of management. Social Responsibilities of Business

Course Description:

The paper is offered to provide wide knowledge of the financial system and services available in India. It also equips students with a sound understanding of the Financial Markets. As a prerequisite, students should be familiar with the conceptual understanding of the financial system in the economy. It helps to learn different financial services and products. The students will also learn how the financial system works and the innovative products and services offered by them.

Level of Knowledge: Basic and Conceptual

Financial System, Financial Assets, Financial Intermediaries, Financial Markets, Classification, Components of Financial Market, Formal and Informal Financial Sectors, Financial Instruments, Multiplicity of Financial Instruments, New Financial Instruments. Key Elements of well-functioning Financial System, Financial Sector Reforms: Narasimham Committee Report 1991and 1998. Indicators of Financial Development.

1. Gordon & Natarajan. (2016), Financial Markets And Services, Himalaya Publishing House. India

•  Shashi K. Gupta & Nisha Agarwal. (2015). Financial Services. Kalyani Publishing. India
• M Y Khan (2017).  Financial services. India:  Tata McGraw-Hill Education India

Course Description

Public policies essentially capture the intentions of the government. Without a policy there can be no governance. To govern there must be a set of guidelines. Policies provide those guidelines.Policiesenablethepublictomeasuretheachievementsofthegovernment.If there is a public policy, it can be critiqued and government can be pulled up for not implementing its policies. A policy document lists out the intentions or objectives of the government for a particular department. Policies on important subjects like Health, Education Forests and Environment etc., are important areas of study. Policy enunciation should become a major public demand in a democratic society. Public Policy in other words is an action statement of a government.

Introduction to Public Policy: Meaning, definitions and fundamental concepts; classification of public policy; nature, scope and significance. Approaches to Public Policy: Major Theories and Perspectives

 2.       Public Policy, An Introduction to Theory and Practice of policy analysis by-Wayne Parsons

 3.       Public Policy making in India by V. Ayyar Upadhyay, R. (2019). Ethics, Integrity, and Aptitude in Governance (First ed.). SAGE Publications Pvt. Ltd

 4.       Kumar, N. (2020). Lexicon for Ethics, Integrity & Aptitude - 6th Paper Edition. Chronicle books.

 5.       Rumki Basu: Democracy and Public Policy in the Post Covid world (Routledge)

 6.       Ethics in Governance: Innovations, Issues and Instrumentalities By Ramesh K Ed Arora. Book Details: Publisher Rawat Publications, Jaipur

 7.       Reddy, N. K., & Ajmera, S. (2015). Ethics, Integrity and Aptitude. McGraw-Hill Education.

 8.       Sheeran, P. J. (1993). Ethics in public administration: A philosophical approach. Greenwood

 9.       Publishing Group.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

Graphic Designing will enable students to develop advertisements, logos and other digital entities for creating brand equity for assortment of products, services and organizations.

Digital Marketing – Digital Branding – Importance of Designs, Logos, Mascots and other Digital Entities in Marketing & Branding - Basic Concepts of Designing, Design principles, Basics of design elements, Typography, Color theory, Introduction to Graphics, Introduction to Photoshop, Bitmap and Vector Images, Understanding Image Size and Resolution

Adobe Photoshop CC – Classroom in a Book, Adobe system incorporation, Adobe Press, 2017

E-Books:

 1. ptgmedia.pearsoncmg.com/images/9780134665351/.../9780134665351.pdf

The paper deals in detail with the major commercial laws of the country. It aims at providing knowledge of the business laws applicable in India and the framework within which business houses are expected to function. As a prerequisite, students should be having a basic knowledge about concepts relating to laws and its amendments.

Course Objectives:

●        To give an understanding about the concept of Law and different aspects of Transfer of Property.

●        To explain the Constitutional framework in relation to Right to education, policies and other provisions relating to the same.

●        To explain the Constitutional framework in relation to Right to information, policies and other provisions relating to the same.

●        To give an over-view of law relating to domestic violence.

●        To give an understanding to the students about the IPR.

●        To give an understanding to the students about the Cyber security and IT Act.

Law and its origin – common law, equity law, statute law –stamping and registration requirements as to transfer of    property – place of registration- effects

Book 2:Right To Education In India ,Author Praveen Jha, P. Geetha Rani

Book 3: Right To Information Act By S R Kaneja

Book 4:Protection Of Women From Domestic Violence Act By N.K. Acharya

Book 5:Intellectual Property Law By P.Narayanan

Book 6:Cyber Security By Sunil Belapure Nina Godbole

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description:

The course aims to develop students with Indian Sign Language  (ISL) skills. This course will enable the students to acquire skills in basic communications required for the deaf and hearing-impaired people.

Course Objectives:

1. To describe ways of catching attention, greet and respond to deaf people

2. To express simple actions, feelings, spell and Count

3. To develop skills to express visual features

4. To demonstrate ways to converse with Deaf people

5. To describe & demonstrate simple Indian Sign Language grammar

6. To develop a strong vocabulary base in ISL for basic communication

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Students shall undertake 30 hours’ project work with any registered NGO across the country during summer vacation, at the end of the second semester. A project report in the prescribed format shall be submitted in the beginning of the third semester. Assessment will be based on evaluation of the report. The project carries two credits that will be included in the third semester marks card.

Tenure: 6 weeks

Evaluation: 50 marks.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description

This is an introductory course that provides required knowledge about programming. The course covers problem solving techniques and logic building using tools like flowchart and algorithm.  This course also introduces the basic concepts of C programming language. Course includes a few exercises to make sure the student has not only gained the knowledge but can also apply and execute it.

Course Objectives​

This course will help the learner to

·       Understand the various number systems and their representation.

·       Analyze real life problem statements to enhance problem solving skills using flowchart and algorithm

·       Develop a program that is the foundation of any programming language

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

The power of Excel goes beyond working with numbers and formulas. Automating the working of Excel is a much sought after skill for today’s smart working needs. The course is designed for any student who possesses working knowledge in MS Excel.

Course Objectives​

 This course will help the learner to

• Understand the various advanced formulas of Excel. 

• Analyze on macro recorder versus VBA.

• Develop a VBA program that is the foundation of any programming language

• Develop the real-world Macro/VBA projects from beginning to end.

Prerequisites

• Basic Excel Knowledge is a strict prerequisite for this course.

a)      For Core and DSE courses Internal Assessment and End Semester ratio- 70:30. Languages, and Generic Elective courses the Internal Assessment and End Semester Ratio is          50:50.

b)      For all papers minimum pass percentage 50 %. (Aggregate of Internal + End Semester marks)

c)       For CMA integrated papers

-          CIA 1 and 3 Case analysis, Quiz, MCQs

-          CIA 2 (MSE and ESE – Lab based Online examinations)

d)      For other papers the Assessment is as follows:

Course Description