ASM SOC B. Com. (Hons.) Course Syllabus 2019-22

B.Com. (Hons.
)
Semester Course Syllabus
Academic Year 2019 - 22
SVKM's NMIMS Anil Surendra Modi School of Commerce
B. Com (Hons.) Course Structure 2019 – 22
Year I
Semester I Semester II
Financial Accounting - I Financial Accounting - II
1.1 2.1
1.2 Cost Accounting - I 2.2 Environment Management & CSR
1.3 Principles of Management 2.3 Quantitative Techniques

1.4 Business Communications 2.4 Principles of Marketing
1.5 Microeconomics 2.5 Macroeconomics

India Socio Political & Economic
1.6 Organisational Behavior & HRM 2.6 Systems & Current Affairs
Year II
Semester III Semester IV
Financial Accounting - III Financial Accounting - IV
3.1 4.1
3.2 Corporate Finance - I 4.2 Corporate Finance - II
3.3 Management Accounting 4.3 Financial Statement Analysis
3.4 Direct Taxes 4.4 Indirect Taxes
3.5 Business Law 4.5 Indian Economics
Consumer Behavior & Services
3.6 Marketing 4.6 Banking & Insurance
Year III
Semester V Semester VI
Corporate & Information
Financial Accounting - V Technology Law
5.1 6.1
5.2 Research Methodology 6.2 Operations Management & Research
5.3 Strategic Management 6.3 Entrepreneurship & Project
5.4 Financial Markets & Institutions 6.4 Financial Modeling

Investment Analysis, Portfolio
5.5 Management & Wealth Management 6.5 Indian Accounting Standards
5.6 Audit - I 6.6 Audit - II

6.7 Ethics & Governance
Program: B. Com (Hons) Semester : I
Course : Financial Accounting- I Code: 1.1

Teaching Scheme Evaluation Scheme
Internal Continuous Term End
Lecture Practical Tutorial Credit Assessment (ICA) Examinations (TEE)
(weightage) (weightage)
60 0 0 4 50 50
Learning Objectives:
To acquaint students with the Accounting Concepts, Conventions and Techniques for
preparation of Financial Statements of Sole Proprietorship, Departmental and Branch
Organizations. To give an overview of International Financial Reporting Standards.
Learning Outcomes:
Show proficiency in basic accounting concepts, conventions and understanding of the accounting
process.
Understand the process and preparation of financial statements for Sole Proprietorship,
Departmental and Branch Business Organizations
Pedagogy:
Pre-reading material will be uploaded for all the modules beforehand. Content and type of
material may vary for each module depending on the requirements. In addition, following
pedagogy will be used:
i. Theory Notes / PPT
ii. Practical Sums
iii. Case studies
iv. Assignments/ Class Quiz
Detailed Syllabus:
Module Module Content Module

Wise
Duration
(Hours)
Introduction to Accounting Principles and concepts, Introduction to
I GAAP, IndAS Introduction to IFRS – Need for IFRS, Benefits of IFRS. 5
Capital & Revenue - Expenditure, Receipts, Gains, Loss, AS 9 i.e. IND
II AS 18 (concepts-overview) 3
Preparation of Journal, Ledger, Trial Balance- doing journal entries, ledger
III posting, making trial balance. 10
Depreciation- theory, amortization, Provision for depreciation, SLM,
IV WDV and Change of Method, Impairment of assets. 10
AS 6 and AS 10, Ind AS 16
Preparation of Final Accounts of Proprietorship Concerns, sums based on
V adjustments. 14
Departmental Accounts – Preparation of departmental Final Accounts,
Allocation and Apportionment, Inter departmental transfers and 8
VI unrealized profits in stocks.
Branch Accounts – Stock and debtors’ method, Debtors Method and

VII Independent Branch Method, Foreign Branches for recording transactions. 10
Text Books:
•
Reference Books:
 S. N. Maheswari Advanced Accountancy. Himalaya Publishing Company
 M.C. Shukla and T.S. Grewal. Advanced Accounts. Sultan Chand and Co.
 Sanjay Dhamija. Financial Accounting for Managers. Pearson.
 R.L. Gupta and Radhaswamy. Advanced Accounts. Sultan Chand and Co.
 Sehgal and Sehgal (Volume 1 and 2). Advanced Accountancy. Taxmann
 Hanif and Mukherjee. Financial Accountancy. Advanced Accountancy. Taxmann
Publishers
 Frank Wood. Business Accounting Volume 1. Pearson Publishers.
 Accounting Standards issued by ICAI
Any other information:
Note: Latest edition of text book may be used.

Program: B.Com. (Hons.) Semester : I
Course: Cost Accounting – I Code:1.2
60 0 0 4 50 50
 The objective of this paper is to help students acquire conceptual knowledge of different
elements of cost and different methods of costing.
Learning Outcomes:
 Students are expected to develop an understanding of the essential cost concepts
Pedagogy: Caselets , PPTs, Practical Exercises
Detailed Syllabus:
Module
Wise
Module Module Content Duration
(Hours)
Introduction: Meaning, Objectives and Advantages of Cost
I Accounting, difference between cost accounting and financial 3
accounting. Cost concepts and classifications. Elements of cost.
Installation of a costing system. Role of a cost accountant in an
organization
Materials: material/inventory control- concept and techniques.
II Accounting and control of purchases, storage and issue of materials. 8
Methods of pricing of materials issues – FIFO, LIFO, Simple Average,
Weighted Average. Treatment of material losses.
Labour: accounting and control of labour cost, time keeping and time
III booking, concept and treatment of idle time, over time 6
Overhead: classification, allocation, apportionment and absorption of
IV overhead. Under- and over-absorption. Capacity costs. Treatments of 10
certain items in costing, like interest on capital, packing expenses, bad
debts, research and development expenses.
Methods of Costing: Unit costing. Job costing. Contract Costing.
V Process Costing (process losses, valuation of work in progress, joint and 25
byproducts), Service costing.
Accounting Systems: integral and non-integral systems, reconciliation
VI of cost and financial accounts. 8
Reference Books:
 Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
 Shukla, M.C., T.S. Grewal and M.P. Gupta. Cost Accounting: Text and Problems. S. Chand &
Co. Ltd., New Delhi.
 Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahabir
Book Depot, New Delhi.
 Saxena Vashist. Cost management. Sultan Chand, New Delhi

Program: B. Com. (Hons.) Semester : I
Course : Principles of Management Code: 1.3
60 0 0 4 50 50
 To familiarize students with the various management & business concepts.
 To provide a base and help students understand how theory is implemented in business.
Learning Outcomes:
Students will get familiar with the basic concepts applied in contemporary management
practice and many of the concepts learnt will form the foundation for subsequent courses in
strategy, operations and HRM in subsequent semesters.
Pedagogy: Lectures; Case Discussions; Audio-visual aids; Field-based projects. Pre-requisite is

some preliminary readings in Principles of Management (at introductory level) and also students
are required to do the assigned readings before every lecture.
Detailed Syllabus:

Wise
Duration
I Introduction to Management 05
Management: Meaning and Characteristics,
Functions of Management,
Levels of Management,
Management Skills,
Managerial Roles,
Management – Art or Science?
Qualities of an Effective Manager
II Evolution of Management Thought 06
Classical Management Approaches:

(a) Scientific Management
(Taylorism and New Taylorism)
(b) Administrative Management
(Henry Fayol’s 14 principles),
Neo Classical theories:
Human Relations School - The Hawthrone studies,
Modern Approaches:
(a) Quantitative Approach
(b) The Systems Approach
(c) Contingency Approach,
III (a) Peter Drucker 06
(b) Michael Porter
(c) Peter Senge
(d) C.K. Prahalad
(e) Herbert A Simon
(f) Sumantra Ghoshal
Students would read the research of leading contemporary management

thinkers who have shaped the current narrative and epistemology of
modern management and its practices.
IV Planning and Decision Making 06
Planning:
(a) Meaning and Characteristics

(b) Importance of Planning
(c) Limitations of Planning
(d) Types of Plans
(e) Steps in Planning Process,
Decision Making:
(a) Meaning
(b) Types of Decisions
(c) Decision Making Process
V Organizing 12
Organizing:
(a) Meaning
(b) Constituents of organizing,
Organization Structures:
(a) Meaning
(b) Types of Organization Structures,
Departmentation:
(a) Meaning
(b) Types of Departmentation,
Span of Control:
(a) Meaning
(b) Types: Narrow & Wide SOC
(c) Advantages & Disadvantages of Narrow & Wide SOC
(d) Factors determining the SOC,
Delegation of Authority:
(a) Meaning
(b) Advantages & Barriers
(c) Guidelines for Effective Delegation
Centralization Vs. Decentralization:
(a) Meaning
(b) Difference: Delegation & Decentralization
(c) Advantages & Disadvantages
VI Staffing 05
Human Resource Planning:

(a) Meaning and Importance
(b) HRP: Process,
Job Analysis:
Meaning & Components
Recruitment:
(a) Meaning and Importance
(b) Sources of Recruitment
Selection:
(a) Meaning
(b) Selection Process
VII Directing 10
Leadership:
(b) Leadership Styles
(Authoritative, Democratic, Free-rein style; Likert’s Leadership Styles;
Narcissistic Leadership)
(c)Transactional & Transformational Leaders
Motivation:
(a) Meaning and Process
(b) Nature of Motivation
(c) Motivational Theories –
Maslow’s Hierarchy of Needs,
McGregor Theory X & Theory Y ,
McClelland’s Needs Theory of Motivation,
Herzberg’s Motivation Hygiene Theory
(d) Motivational Tools & Techniques
VIII Co-ordination 03
(a) Meaning and Need
(b) Types of Coordination
(c) Techniques of Coordination
(d) Difficulty in Coordination
IX Module IX: Controlling 04
(b) Importance of Controlling
(c) Control Process
(d) Control Techniques
X Organization Change 03
(a) Need for planned change/ Factors responsible for change
(b) Types of Change
(c) Process of Change (Kurt Lewin 3-step process; White water rapids
metaphor)
Text Books:
 Robbins, Coulter & Vohra. Management. Pearson, New Delhi
 Ghuman & Aswathappa. Management: Concept, Practice & Cases. McGraw Hill, New
Delhi.
Reference Books:
 Richard L Daft, Management. Cengage Learning
 Koontz & Weihrich. Essentials of Management. McGraw Hill, New Delhi.
 Robbins, Decenzo, Bhattacharya & Agarwal. Essentials of Management. Pearson, New
Delhi.
 Tripathi & Reddy. Principles of Management. McGraw Hill, New Delhi.
 Peter Senge, The Fifth Discipline. Crown Publishing Group
 Peter F Drucker, Management. HarperCollins publishers, New York.

Program: B. Com (Hons.) Semester : I
Course: Business Communication Code: 1.4
60 0 0 4 50 50
To develop an understanding of the complexity of the communication process. Also to develop
effective listening skills in students so as to enable them to become effective communicators.
Besides, the syllabus is designed to develop effective oral skills so as to enable students to speak
confidently, interpersonally as well as in large groups. Lastly to develop effective writing skills to
enable students to write in a clear, concise, cohesive, persuasive and reader-centered manner. To
prepare students for job-interviews and writing strong and influential resumes.
Learning Outcomes:
Students will be able to communicate their ideas through different modes and mediums. Students
will be able to handle job opportunities successfully.
Pedagogy: PPT presentations, Interactive sessions, Group Discussions/Group activities, Role

plays, Case Studies
Detailed Syllabus:
Module Wise
Duration
Module Module Content
(Hours)
Theory of Communication
I Importance of Effective Communication, Process of 20
Communication, Methods of Communication, Objectives of
Communication, Channels to communication, Barriers to
Communication. How to overcome these barriers
Personal Correspondence
Email writing: basic structure, e-mail etiquettes, and use of verbal
II cues, writing practice, RTI letters: relevance and usage, structure of 8
the letter, discussion of real life examples, writing practice,
Statement of Purpose (SOP): Purpose & scope, structure, content
building, practice, Consumer Grievance letter: relevance &
importance, discussion of real life examples, writing practice,
Resume: Types, Structure usage, job application letters
Business Correspondence
III Letter Writing: 7 Cs of effective letter writing, layouts of the letter, 4
types of letters, Writing skills: report writing, précis/summary
writing, and comprehension exercise, PIL & representation letters
Presentation skills
IV Theory: Four P’s of Presentation skills, four corner stones of making 12
memorable presentations, The Mehrabian circle, Importance of
verbal & Non-verbal communication, Presentations by students
Group Discussions & Personal Interview
V Myths about GD, Pre-requisites of a GD, Do’s and don’ts of a GD, 4
General facts about GD, Evaluation Criteria, Approaches to prepare
for a GD, Physical and Mental preparation for GD, Physical and
Mental preparation for Interviews. Structure and types of
Interviews, Types of interview questions, Mock Interviews in
Classroom. Mock GDs performed by students.
Public Relations
VI Fundamentals and Functions of PR, PR and Press/Media Relations, 10
Lobbying, PR V/S Marketing, PR and Advertising, Writing skills, PR
Budget, Evaluation and Effectiveness, PR as a profession
Listening Skills
VII Importance of listening, the process of listening, Impediments to 2
effective listening, styles of listening, Strategies to improve listening
Reference books:
1. Lesikar Raymond, Marie Flatley, Kathryn Rentz, and Neerja Pande. Business
Communication. Eleventh Edition; Tata McGraw Hill Education Private Limited.
2. Business Communication. 2003, ICFAI University.
3. Business Communication. 2009, Mumbai University.
4. Gorman Tom; The Complete Idiot’s Almanac of Business Letters and Memos, 1997.
Prentice Hall of India PVT. LTD.
5. Ober Scot; Contemporary Business Communication. Fifth Edition; dreamtech Press
6. Kitty Locker, Stephen Kaczmarek. Business Communication. Third Edition, Tata McGraw
Hill.
7. Barnes Mark, Stand and Deliver; 2009. Westland Publisher.
8. Galanes,Adams ; Effective Group Discussion . Twelfth Edition, Tata McGraw Hill.
9. Gregory Ann. The Art and Science of Public Relations. 2007. Crest Publishing House.
10. Davis Anthony. Mastering Public Relations. 2007. Palgrave Mcmillan
Program: B.Com (Hons) Semester : I
Course: Microeconomics Code: 1.5

Internal
Continuous Term End
Lecture Practical Tutorial Credit Assessment Examinations (TEE)
(ICA) (weightage)
(weightage)
60 0 0 4 50 50
For students who care about how the world works, Microeconomics is one of the most relevant
and interesting subjects. A good grasp of this subject is vital for managerial decision making,
for designing and understanding public policy and more generally for appreciating how a
modern economy functions. This Module has been designed to explain the subject matter in a
manner that is easy to understand and also provide a treatment of economic theory that is
relevant to the real world. This is accomplished by including real world examples and case
studies along with the study of economic models.
Learning Outcomes:
Students will learn
 How consumers make decision
 How firms analyze market demand
 How firms analyze their internal costs
 How firms interact in different market structures and make price, output decision
Pedagogy
A mixture of hour’s method with case studies
The subject will be taught in an interactive manner with lot of classroom discussions and
debates.
Class Notes, class interaction, assignments, presentation
Detailed Syllabus:
Module
Wise
(Hours)
I The economic problem: scarcity and choice; Basic problems of an 3
economy (What, How and for whom to produce); Choice and
opportunity cost; the production possibility curve; Micro and Macro
economics
II Demand, Supply and Market Equilibrium- Concept of Demand; 3

Factor affecting demand (Demand Function); Law of demand;
Individual Demand curve; Market demand curve; Exceptions to law
of demand; Movement along v/s shift of demand curve
Concept of supply; Factors affecting supply (supply function); Law of 1
supply; Supply curve; Movement v/s shift of supply curve;
Market Equilibrium; change in market equilibrium; Role of price as an 1

invisible hand;
Application of demand and Supply curve: Measuring Consumer and 2
Producer surplus, Price ceiling, Price flooring and dead weight loss
III Price elasticity of demand; Measurement of price elasticity of demand; 5
Total revenue and price elasticity of demand; Determinants of price
elasticity of demand;
Income elasticity of demand (Normal v/s Inferior goods); Cross price

elasticity of demand (substitutes v/s complements);
Numerical Worksheet on price elasticity of demand.
Application of price elasticity of demand: Case Studies 2
Taxation: taxes on sellers, taxes on buyers (either one) elasticity and

tax incidence
IV Consumer Behavior -cardinal utility analysis- Law of Diminishing 1

Marginal Utility
Consumer Behavior: Ordinal Utility Analysis-Notion of Preferences 4

and Indifference; Indifference curve analysis-; consumer’s
equilibrium; Price effect- Income effect and substitution effect
(Normal Good)
Price Consumption curve and demand curve; Income consumption 2

curve and Engel curve; (Normal Good)
V Theory of Production- Fixed and Variable inputs; Production function 2

(Short run and long run);
Production with one variable input (Labor); Concept of Total product, 2

average product and marginal product; Law of variable proportion,
three stages of production.
Production with two variable input; Isoquants, MRTS, Returns to 2

scale (constant, increasing and decreasing returns to scale
Concept of cost: Accounting cost and Economic Cost; Short run costs- 2
Total fixed and variable cost;
Short run Average cost curve; Marginal cost; Relationship between

AC and MC;
Long run average cost curve-; Returns to scale; Worksheet on 2

production and cost
Optimal combination of factors: Maximizing output subject to cost 2

constraint, and minimizing cost subject to output constraint.
VI Concept of total revenue average revenue and marginal revenue; 2

Relationship between AR and MR. Numerical Worksheet; Profit
Maximization: A graphical exposition
Perfect Competition – Meaning and characteristics of PC; Demand 4

curve of PC firm;
Profit maximizing equilibrium of a firm and industry under PC (Short

run and Long run); Numericals on profit maximisation
Break Even point and shut down point, supply curve of a firm and
industry under Perfect Competition conditions.
Monopoly- Monopoly: meaning and features; Profit Maximization: 3

Price and output equilibrium under monopoly;
Measure of Monopoly power, deadweight loss under Monopoly, Price

Discrimination
Monopolistic competition- features; Price 2
and output equilibrium under MC market; Monopolistic Competition

and economic efficiency
Numerical Worksheet on profit maximisation; Case Studies 2
Introduction to game theory 4
-Nature and Scope
- Elements of game
-types of games
Static games
-Nash Equilibrium
Oligopoly Market Structure
Features of oligopoly market
Types of oligopolistic firms
Application of Game theory to Oligopoly Markets
VII Group Presentation: Real World applications of microeconomic 5

principles
Text Books: Microeconomics by Robert Pindyck and Daniel Rubinfeld, 8th Edition
Reference Books: Principles of Microeconomics, N. Gregory Mankiw

Microeconomics, H. L. Ahuja

Program: B.Com. (Hons.) Semester : I
Course: Organizational Behavior & HRM Code: 1.6

60 0 0 4 50 50
 To gain an insight of one’s own as that of others personality
 To understand and recognize that people are important dimension of Organizations
 To acquaint the students with basic understanding of Human Behaviour at workplace and
people issues related to various facets of one’s personality with respect of their job profiles.
 To learn the strategic role of HRM in making a learning organization, adaptable to
changes, with conducive and diverse culture and a best place to work
 To learn the HR dynamics of contemporary organizations in a changing environment.
Learning Outcomes:
 Learners will be equipped with skills to analyze their personal reflections to impact their
personal and professional lives
 Better understanding that people are important dimension of organizations which would
lead to organizational effectiveness
 They will have basic understanding of human behaviour at workplace and strategic role
of HRM in making a learning organization.
 Learners will understand the HR dynamics of contemporary organizations in a changing
environment.
 They will become adaptable to changes with conducive and diverse culture and know the
best places to work
Pedagogy: Concept Delivery, Videos, Ted Talks, Interviews of Famous Personalities, Movies,
Online Courses, Questionnaires, Psychometric Tests, Case Studies, Guest Lectures, Research
Papers and Workshops
Detailed Syllabus:
Module Wise
I The Brain: 10
Thinking Process, Whole Brain Thinking
 Edward De Bono’s Six Thinking Hat Technique

 Tony Buzan’s Mind Mapping Technique
II Personality Theory: 8
Personality types
 16 Personality Factors
 o Big 5 and MBTI
III Attitudes, Emotions and Job Satisfaction: 7

Emotions
 Daniel Goleman’s EI Model
 Emotional Labor and Emotional Dissonance
 Attitudes and behavior
 Hackman and Oldham’s Model of Job Characteristics
 Emotional contagion
IV Working in Teams: 5
Stages in Team Formation

Types of Teams
Self-Managed Teams (SMT)
V Introduction to HRM: 4
HRM-concept, definition, role, responsibilities and its growing

importance, HR cycle and role of HR manager in it
Shift from traditional HRM to contemporary HRM, strategic human

resource management:
VI Human Resource Planning: HRP-objective, definition and concept 4
HRP process- identification of workforce requirements, Manpower
demand forecasting, analysis of manpower supply, Manpower
planning models
Identification of job functions for job positions, criteria for hiring,
retaining and promoting based on job analysis.
Outsourcing and Layoffs – The dilemma faced by HR dept.
VII Training and Development and Training, Training Needs 5
Assessment (TNA), training processes model, training methods,
organizational training, diversity training (cultural sensitivity and
gender sensitization), and team training.
e-Learning and Gamification for Learning
VIII Compensation and Benefits: Compensation package- Determinants 8
of pay, various Incentive plans, Employee benefits. current trends in
compensation.
IX Organizational development : Development of employees-stress 5
free environment, responsibility of mental health of employees,
work life balance, develop a best place to work
X Emerging Trends in HRM: HRIS-concept, People Metrics, HR 4

Analytics, IHRM- development of HRM department for
international scenario.
Text Books:
 Human Resource Management: Text & Cases, 2/E By Sharon Pande & Swapnalekha Basak,
Pearson Learning, 2016.
 Bohlander G.; Snell, S; Sherman A. “Managing Human Resources” Thomson South
Western, 2001. 12th Edition
 Gary Dessler Human Resource Management 2004, Prentice Hall, New Delhi, 9th Edition.
 Stephen Robbins. Organizational Behavior.13th Ed.
Reference Books & Websites:
 Edward De Bono. Six Thinking Hats.
 Tony Buzan. Use both sides of your brain.
 Tony Buzan. The Mind Map Book.
 www.shrm.org
 www.similarminds.com
Any other information :

Program: B. Com (Hons.) Semester : II
Course : Financial Accounting - II Code: 2.1
60 0 0 4 50 50
1. To help students acquire conceptual knowledge of accounting of partnership firms.

2. To help students acquire conceptual knowledge of accounting of Co-operative Societies
and Trusts.
3. To help students acquire conceptual knowledge of inventory valuation
Learning Outcomes:
1. Students are expected to understand and be able to prepare basic accounts of
partnership firms, Co-operative Societies and Trusts.
2. Students are expected to have working knowledge of various methods of inventory
valuation and also various adjustments during admission, retirement of partners and
amalgamation of partnership firm.
Pedagogy:
i. Theory Notes / PPT
ii. Practical Sums
iii. Assignments/ Class Quiz/ MCQs/Project
Detailed Syllabus:

Wise
Duration
(Hours)
I Partnership Final accounts with Admission, Retirement & Death of 15
Partners
II Dissolution of Partnership Firm: Legal position, Accounting for simple 8
dissolution and dissolution in case of insolvency of one partner and all
partners (excluding Garner V Murray Rule)
III Accounting for Piecemeal Distribution. 12
- Excess Capital Method
- Maximum Loss Method
IV Amalgamation of Firms: Accounting implications of two or more sole 10
traders or partnership firms amalgamating their business.
V Final Accounts of Co-operative Societies and Trusts. Simple practical 10
problems on preparation of final accounts of a cooperative housing
society.
VI Inventory valuation: 5
Meaning and systems of Inventory (Periodic and Perpetual). Methods of
Stock Valuation as per AS – 2, Stock Reconciliation Statement.
Text Books:
Reference Books:
 S. N. Maheswari and S.K. Maheshwari - Advanced Accountancy, Volume 1
 S. N. Maheswari and S.K. Maheshwari - Financial Accounting for B.Com., CA, CS and
ICWA
 M.C. Shukla and T.S. Grewal - Advanced Accounts
 R.L. Gupta and Radhaswamy - Advanced Accounts
 Sehgal and Sehgal (Volume 1 and 2) - Advanced Accountancy
 Hanif and Mukherjee - Financial Accountancy/Advanced Accountancy
 Accounting Standards and study material issued by ICAI

Program: B.Com. (Hons.) Semester : II
Course : Environmental Management and CSR Code: 2.2
60 0 0 4 50 50
 This course introduces the academic approach of sustainability and explores how today’s
human societies can endure in the face of global change, ecosystem degradation and
resource limitations.
 The objective of the course is to make students understand the global challenges and
explore the business opportunities.
 To understand the dynamics of social enterprise and make a social impact
 To understand the interdependence between environment, society and business
Learning Outcomes:
 This course gives you an opportunity to learn about global trends that influence our
environment and the living conditions and how different management systems and
approaches that are used around the world to manage the environment.
 It offers an introduction to social impact strategy and social entrepreneurship, including
key concepts, an overview of the field, and tools to get started as a change-maker.
 It explores the idea of how to become a stakeholder entrepreneur and create a business
that makes money and makes the world a better place.
 It prepares you to meet the requests and demands of current and future decision-makers
and in this course, you will analyze ethical challenges associated with environmental
dilemmas and apply different decision making tools relevant to environmental
management and regulation.
 It enables you to use design thinking to uncover new and creative solutions in the social
sector
Pedagogy : Lecture Delivery, Ted Talks, Documentaries, Biographies and Books on Social
Entrepreneurs and Innovators, Online Courses, Business Case Studies, Videos,
Detailed Syllabus:
Module
Wise
Duration
(Hours)
I Business and its role in Environmental Management 12
Introduction to Environment Management & Social Issues
Introduction to Environmental Crisis & Management, Climate change

Issues, Role of Business in Environment Degradation
Introduction to Social Issues, Crises, Challenges- Role of Business in
Social Degradation and Responsibility of Business in Social Development
and Sustainability
Environmental Management and Ethics-Environmental Ethical Dilemmas

faced by Business-Power & Inequality: Fundamentals of Social Theory,
Deontology, Cost-Benefit Analysis(Utilitarianism), Behavioral Ethics,
Behavioral Biases, Stakeholder Analysis (Mendelow’s Matrix) &
Technology Assessment
II Global initiatives for Environmental Management 12
Initiatives taken in past- Kyoto protocol, cap and trade bill, Euro norms
for emission control, NIMBY
Progressive Strategies-Behavioral Science and Decision Making,

Behavioral Design and Nudging, Use & Application of Nudge Theory in
Pro-Environmental Behavior, Use of Behavioral Science in Solving Social
and Environmental Issues
III Solid Wastes Management 12

Solid Waste Management
e-Wastes
Bio-Medical Wastes and its handling
Social entrepreneurship and waste management
IV Environmental Management Systems 12
Environmental Impact Assessment (EIA) - Three Core Values of EIA, EIA
in India, Strategic Environmental Assessment & Life Cycle Assessment,
EMS-brief introduction, Environment Protection Law- brief introduction
New Models of Environmental Management in Society- Social

Entrepreneurship (New age solution for new age social and environmental
issues),
Social Impact, Social Enterprise and Social Innovation, Design Thinking
in Social Innovation,
Roadblocks & Challenges in starting and/or managing a social enterprise,
Emergence of “Social Intrapreneurism’ Social Entrepreneurship- Funding,
sustainability, measurement of impact & effectiveness of Social
Enterprise, Social Entrepreneurship as a Career option for Millennials -
challenges & opportunities. Measure Social Return on Investment (SROI),
Social Impact Investing (SIE), and SIE Index. Measure the impact on
Triple Bottom Line, Sharing Economy, Gift Economy (Paid-forward
model)
V Corporate Social Responsibility (CSR) 12
Definition of CSR and its drivers, CSR & Corporate Strategy, True Meaning
of CSR, Cases of CSR in Indian organizations, Conscious Capitalism,
Corporate Social Performance(CSP), CSP Theory & Strategic CSR
CSR, Employer Branding & Millennial (Social Identity theory, Signalling
Theory & Social Exchange Theory)
Text Books:
1. Environmental Studies – From Crisis to Cure – R. Rajagopalan (Oxford, 3rd Ed.)
2. Environmental Management – Dr. Bala Krishnamoorthy (Prentice Hall - 2003) 2 Ed.
3. Social Entrepreneurship: What Everyone needs to know by David Bornstein & Susan Davis
(Oxford University Press).
Course: Quantitative Techniques Code: 2.3
60 0 0 4 50 50
1. To highlight to the students, the importance of Mathematics and Statistics for managerial
decision making
2. To impart basic, fundamental knowledge of mathematics and statistics to students
3. To provide skills those are necessary to understand the importance of the subjects by
solving fundamental and basic numerical problems in mathematics and statistics.
4. The student should appreciate the importance of the subject - topics rather than engaging
in complex and involved problems
Learning Outcomes:
1. Show proficiency in basic skills and concepts embedded in their courses
2. Apply concepts and skills to solve challenging problems that are mathematical and/or
statistical which arise in other disciplines.
3. Use appropriate software as a tool in coursework. Work effectively in cooperative groups

to solve mathematical/statistical problems
Pedagogy
The objective of the course is to encourage students to learn to appreciate the use of the various
tools of Quantitative Techniques with regard to scientific management in various businesses.
Hence,
1) Short case studies would be either discussed in class or would be given to students as
assignments for submission
2) Pertaining to the topic covered, students would be given project/field work for better
understanding of the topic. These will be of practical nature
3) Use of Excel to solve problems/draw diagrams would be shown and interpreting the results
will be emphasized more.
BUSINESS MATHEMATICS FOR QUANTITATIVE TECHNIQUES

Wise
Duration
Determinants and Matrices
Determinants (2x2 and 3x3)

Properties. Cramer’s rule. Solving system of linear equations (2
I variables and 3 variables) 8
Matrix Types. Operations (upto 3x3 matrix). Addition,
Multiplication, Transpose, Inverse (row/column
operations) Solving system of linear equations (2 variables and 3
variables)
Functions
Concepts of Real Functions: Constant functions, linear function, xn,

II 2
ex, ax, log x (rules to be explained). Demand, Supply, Total
Revenue, Average Cost, Profit Functions. Break-even point.
Derivatives (partial derivatives omitted)
Rules for derivatives → Scalar sum/difference, product, quotient,

composite function. (implicit, parametric, taking logs on both
sides omitted) Simple direct
III 10
problems
Second Order Derivatives. Applications to Marginal Cost,
Marginal Revenue, Elasticity, Maxima and Minima, Profit
Functions, Optimization Problems for functions in Commerce and
Economics.
Reference Books:
Title Author(s) Publisher
Essential Mathematics for Knut Sydsaeter, Peter Pearson India

Economic Analysis (4th Edition) Hammond, Arne Strom
Business Mathematics (2011) Kashyap Trivedi, Chirag Pearson India

Trivedi
Business Mathematics (2nd Qazi Zameeruddin, V.K. Vikas Publishing House

Edition) Khanna, S.K. Bhambri
Elementary Mathematics For Dr (Mrs) Pratibha Sheth Publishers
Economics (TY BBA, Mumbai Borwankar
Univ. 1st Edition)
Mathematics And Statistics For G.S. Monga Vikas Publishing House

Economics (2nd Revised Edition)
Fundamental Methods of Alpha C. Chiang McGraw-Hill

Mathematical Economics (93rd International
Edition)
Mathematics And Statistics For K.B. Akhilesh, S. Vikas Publishing House

Management (2007) Balasubrahmanyam
Engineering Economics Jose A. Sepulveda, William Tata McGraw Hill

(Schaum’s Outline Series) (2004) E. Souder, Byron S. Gottfried Publishing
Discrete Mathematics (Schaum’s Semour Lipschutz, Marc McGraw Hill Education

Outline Series)(3rd Edition) Lars Lipson India
Business Mathematics M.L. Vaidya, A.P. Kumtha Vipul Prakashan
Business Mathematics D.C. Sancheti, V.K. Kapoor Sultan Chand and Sons,
New Delhi
BUSINESS STATISTICS IN QUANTITATIVE TECHNIQUES
Module
Module Module Content Wise
Duration
Descriptive Statistics for Univariate Data
Introduction to Statistics: Types of Data. Data Collection

Methods. Census and Sample Survey. Advantages and
limitations of Statistics. Statistical Methods versus Experimental
I 13
Methods (Concepts only)
Presentation of Data: Tabular (frequency distribution) and
graphical (frequency polygon, curves, Ogives, histograms)
(Problems Included)
Measures of Central Tendency: Arithmetic Mean, Median, Mode,
their properties and applications
Measures of Dispersion: Absolute and Relative Measures
→ Range, Mean Deviations and Coefficients of Mean Deviations,
Quartile Deviation, Standard Deviation (Coefficient of Variation),
Variance.
Forecasting Techniques
Correlation and Regression: Karl Pearson’s Coefficient of
Correlation (Properties and Calculations); Spearman’s Rank
Correlation Coefficient (Repeated and Non Repeated ranks);
Linear Regression Equations using Least Square method and
II 7
Regression Coefficient Method
Time Series: Components, Additive and Multiplicative
Models. Estimation of Linear Trend by
(i) Moving Averages (3 yearly, 4 yearly and 5 yearly) (ii)Least
Square Method
PROBABILITY AND PROBABILITY DISTRIBUTIONS
Probability (7 hours): Sample space as a concept. Different types

of events. Definition of Probability. Addition and Multiplicative
III Laws. DeMoivre’s Theorem (Statements and Uses only). 10
Conditional Probability. Baye’s Theorem.
Probability Distributions (12 hours): Random Variable.
Expectation and Variance. Probability Distributions – Binomial,
Poisson, Normal.
Application of Statistical Techniques {MS Excel} - Statistical
Computing
Descriptive Statistics [Mean, Median, Mode, variance, standard

deviation, Skewness, kurtosis].
Correlation analysis and Linear Regression Analysis using Data

Analysis of MS Excel.
IV 10
Scatter Diagram, Histogram, Frequency Polygon, Ogives from
Chart output
Projects and Case Study for discussion and projects and

Interpretation of results.
Reference Books:
Title Author(s) Publisher
Statistics For Management Richard Levin, David Rubin PEARSON

[Seventh Edition]
Statistics For Business And Anderson, Sweeney, CENGAGE Learning

Economics [India Edition] Williams
Applied Business Statistics- Ken Black Wiley India Edition

Making Better Business
Decisions [Seventh Edition]
Statistics[THEORY, METHODS D. C. Sancheti, V. K. Kapoor Sultan Chand & Sons

& APPLICATIONS] [Seventh
Edition]
Business Statistics N.D. Vohra McGraw Hill Education
[Second Reprint]
Statistics for Management T.N. Srivastava, Shailaja McGraw Hill Education

Rego
[Second Edition]
Quantitative Methods S. Saha, S. Mukherji Central Book Agency
[Fifth Edition]
Statistical Methods S. P. Gupta Sultan Chand & Sons
[Forty Fourth Revised Edition]
Quantitative Methods Nazneen Khan, Dr. Himalaya Publishing

Abhilasha, Rajiv Mishra House
Business Statistics A.V. Deshpande Vipul Prakashan
The Excel Data And Statistics Larry Pace

Cookbook, Third Edition
Program: B.Com (Hons) Semester :II
Course: Principles of Marketing Code: 2.4

60 0 0 4 50 50
1. To provide the students with a clear understanding of basic marketing concepts
2. To create a marketing orientation in the students.
Learning Outcomes:
On successful completion of the course, students will be able to:
1. Have an in depth understanding of the marketing planning process
2. Develop and implement integrated marketing strategies for products
Pedagogy
1. Power-point & Prezi Presentations
2. Videos
3. Role plays, Critical evaluations of Marketing concepts
Detailed Syllabus:
Module
Wise
Duration
(Hours)
I  Core marketing concepts – Need, Wants and Demand, Target 12
Markets, Positioning and Segmentation, Offerings and Brands,
Marketing Channels, Paid, Owned and Earned Media,
Impressions and Engagements, Value & Satisfaction, Supply
Chain, Competition and Marketing Environment
 Scope of marketing
 Company orientation to market place and evaluating its
importance to the digital marketing era
 Brief introduction to the Marketing Mix concept
 Creating Value for the customer- Tangible & Intangible Benefits
 Customer
 Value Delivery Process
 (Marketing Management Tasks)
 Analysing the marketing environment – meaning and
importance, Marketing Environment of India
II  Introduction to Consumer Behavior 8
 Factors influencing Buyer Behavior
 Psychographic Process - Motivation – Perception – Attitude-
Integration – Learning
 Buying Habits/Shopping Behavior
 Stages Consumer goes through
 Consumer Behavior in adopting New Products – Individual
Differences and innovation adoption model
 Participants in Buying Decision – Buying Roles
III  Segmentation – Definition and importance, basis of segmentation, 10
Segmentation based on Buyer Behavior Pattern
 Attributes of effective Segmentation
 Multilevel Segmentation
 Tasks involved in Segmentation
 Target Market Selection – Single segment concentration, Market
specialization, Product specialization, Full market coverage
 Differentiating through Multiple Sources, Product
Differentiation, Differentiation through tangible and Intangible
Benefits
 Criteria for effective Differentiation
 Positioning - Definition, Tasks involved in Positioning
IV  Product – product levels, Classification of products, Product line 16
and mix decisions
 Packaging, labelling, Warranties and Guarantees.
 Pricing - Factors affecting price determination
 Cover only consumer psychology
 Procedure for setting prices
 Pricing policies and strategies
 Place - Nature and importance of distribution channels
 Types and functions of distribution middlemen
 Channel management decisions
 Retailing and Wholesaling (Only Concepts)
 Promotion - Promotion Decision: Communication process
 Promotion tools: Their Characteristics and relative merits and
limitations
 Designing promotion campaign
 Brands - The role of Brands
 Scope of branding
 Building brand equity
 Measuring brand equity
 Crafting a brand positioning
 Managing a brand
V  Strategic Marketing at the corporate level – Intensive growth 8
(Ansoff matrix) Product life cycle and its marketing implications
 Strategic Marketing at the Business level –Timing tactics and
Market location tactics (Market leader’s defense strategies and
market follower’s attack strategies)
VI  Organic product marketing 6
 Digital Marketing
 Social Marketing and cause related marketing
 Ethics in Marketing(Briefly)
Text Books:
1. Kotler Philip, Keller Kevin, Marketing Management. 15e, Pearson
2. Ramaswamy V.S. and Namakumari S. Marketing Management – Planning,
Implementation and Control. Fourth edition, Macmillan
Reference Books:
1. Saxena, Rajan. Marketing Management. Fourth edition, Tata McGraw Hill Publishing Co.,
New Delhi
2. John Fahy & David Jobber, Foundations of Marketing, 4th Edition, Tata McGraw Hill
Publication.
3. Arun Kumar &N Meenakshi, Marketing Management, Vikas Publications
4. Schiffman, L.G. and KanukL.L. Consumer Behavior. Prentice Hall, India

Program: B.Com. (Hons.) Semester : II
Course: Macroeconomics Code: 2.5

Internal Continuous Term End Examinations
Lecture Practical Tutorial Credit Assessment (ICA) (TEE)
60 0 0 4 50 50
Learning Objectives: The course aims at providing the student with knowledge of basic concepts of
the macro economics. The modern tools of macro-economic analysis are discussed and the policy
framework is elaborated, including the open economy. This Module has been designed to explain
the subject matter in a manner that is easy to understand and also provide a treatment of economic
theory that is relevant to the
real world. This is accomplished by including real world examples and case studies along with the
study of economic models.
Learning Outcomes:
Students will learn:
How different sectors interact in macro economy.
How national income is calculated.
Concept of the multiplier effect in an economy.
Analysis of the money market.
Role of fiscal and monetary policy in macro economy.
Causes and impact of inflation and policies to control it.
Balance of payments, impact of capital flows in an open economy and role of economic policies in an
open economy.
Pedagogy: A mixture of lecture method with case studies and current newspaper articles.
Subject will be taught in an interactive manner with lot of class room discussions and debates.
Class notes, class interactions, assignments, presentations
Detailed Syllabus:
Module Wise
Duration
(Hours)
I Introduction: concepts and variables of macroeconomics, circular flow 4
of income in a two sector, three sector and four sector economy, concept
of leakages and injections.
II National Income and its determination- National Income Aggregates, 5

(concept of gross and net, national and domestic, at market price and
factor cost ) nominal and real GDP, Treatment of certain transaction in
national income accounting( sale of second hand goods, changes in
inventories, owner occupied dwellings, services of house wives, services
of consumer durables,) ., national income identities, measurement of
national income by income, expenditure and value added method,
simple numerals on national income.
III Classical Model of Income Determination- Say’s Law, Output and 1

Employment in the Classical Model, Criticism of the Classical model.
IV Keynesian Model of Income Determination-Keynesian consumption 10

function, aggregate demand in two, three and four sector economy,
determination of equilibrium income, shifts in aggregate demand and
the multiplier in two, three and four sector economy with numerical (for
two, three and four sector economy), Paradox of thrift, limitations of the
multiplier, application of multiplier to Less Developed countries
V Analysis of the monetary sector- Theory of money supply (H theory of 10

Money supply), measures of money supply in India (M1 to M4),
Quantity Theory of money ( Income Version: Briefly),Keynesian theory
demand for money, and determination of rate of interest in the money
market , Liquidity Trap
VI IS-LM Framework- Goods and money market equilibrium, shifts in IS 10

and LM curves, role of monetary and fiscal policy in a closed economy,
Numerical
VII Inflation and unemployment- causes of inflation (demand side and 5

supply side), economic and social costs of inflation (briefly) control of
inflation. Unemployment- natural rate of unemployment, frictional and
structural unemployment. Phillips curve (Short Run), the trade-off
between inflation and unemployment, sacrifice ratio.
VIII Open economy- Foreign exchange market, fixed/flexible exchange rate 10

system, Mundell-Fleming Model, balance of payment, role of fiscal and
monetary policy in an open economy (Expenditure Reducing and
Expenditure Switching Policy)
Project Work 5
Text Books:
1. Vanita, A. Macroeconomics: Theory and Policy. Pearson Education India. (latest edition)
2. Mankiw, N. Gregory, Macoreconomics, 6E, Macmillan Worth Publishers New York,
HempshireU.K. )
3. Dornbusch,Fischer, Startz: Macro Economics, 8th Edition , Tata McGraw-Hill
Reference Books:
1. Branson, W.H., 1989. Macroeconomic Theory and Policy. Harper & Row.
2. Dornbusch, 2005. Macroeconomics, 6/E. Tata McGraw-Hill Education.
3. Dwivedi, 2010. Macroeconomics, 3E. Tata McGraw-Hill Education.
4. Froyen, R.T., 2009. Macroeconomics: Theories and Policies. Pearson Prentice Hall

Course : India Social, Political, Economic Systems and Current Code: 2.6
Affairs
60 0 0 4 50 50
To acquaint students with interdependence between business and Society. Also, to sensitize
students towards their responsibilities as a citizen and a business entity.
To create innovative business solutions to eradicate India of current social problems & use
awareness as a tool for the same.
Help students understand the Economic affairs and its implications.
Learning Outcomes: Students will be able to develop a more holistic approach. They will have
knowledge related to socio economic environment which will help them in understanding policy
making in a better way. They will be well informed and hence will be able to express their
opinions towards socio economic matters in a better way.
Pedagogy: Pre reading of news articles, PPT presentations, discussions, documentaries, videos
and guest lectures.
Detailed Syllabus:
Module Module Content Module Wise

Duration
I Indian Society 15
Introduction to Indian and Western Business ideology.
Indian social progress through Social Entrepreneurship.
Factors affecting social progress- demographic transition theory and
role of millennials, culture, religion (communalism), regionalism,
gender, age, physical disability and sexual orientation.
Role of Media in Social progress.
Media as a reflection of society, Media as business, freedom of press,
Indian Cinema, Social Media.
Stakeholder theory and Mendelow’s Matrix (Application based
exercises)
II Indian Constitution, Human Rights, Health and Education. 10
Indian Constitution-Genesis -Before Independence, Features of the

Constitution, Fundamental rights and Directive Principles.
Human Rights- Business and Human Rights, The UNHR, Human
Rights Violation and Redressal of Vulnerable Groups, IL.
Health- Physical and psychological health,

Private/Public health services, Growing Privatization, Health and
Business.
Education- Education as a right, Factors affecting the Education

System, Education and Business, Social Entrepreneurship.
III Politics and Government 5
Role of politics in social progress, Political, Social and legal Crisis,

Politics and Business.
IV Governance and Citizenship 4
Right to Information: Introduction, challenges in its implementation,

exclusions under RTI, exempted agencies under RTI,
V Economic scenario
Introduction to Macroeconomic framework -

Consumption, savings – productive, unproductive, Determinants of
2
investment
VI Economic reforms:
LPG – Privatization and Disinvestment 6
Objectives of disinvestment
Liberalization – features
Globalization: Introduction
FDI and FIIs
Advantages and disadvantages of FDI
Modes of entry of FDI in a host country: Joint venture, merger,
acquisition, Strategic Alliance & Wholly owned subsidiary. Greenfield
and Brownfield investments.
VII Economic System
Capitalism: Features, merits and Demerits 3
Communism: features, Socialism: Features, differences between
Communism and Socialism,
Mixed economy: features and role of government
Fiscal Policy
VIII Introduction & types 6
Tool: Union Budget – its components, causes of rising public
expenditure, plan and non -plan expenditure – currently merging,
Indicators of Fiscal Imbalance: fiscal, revenue and primary deficits and
their impact
New fiscal approach: from deficit financing to Ways and Means
Advances, FRBM Act
Finance Commission: role, recommendations of 14th finance
Commission, role of 15th finance Commission.
Article 4: Greece Debt crisis: related terms – Austerity measures, debt
GDP ratio, bailout package.
Monetary Policy
IX Quantitative tools: CRR, SLR, Repo & reverse Repo, OMOs, Marginal 3
Standing Facility. Inflation Targeting, How Monetary policy decided in
India – MPC and its composition.
Certain terms that are discussed: disinflation, deflation, Core and
Headline inflation.
Article 5: Monetary policy review
X Banking Structure:
Public, Private and foreign banks 2
Differences between cooperative and commercial banks
Functions of RBI
XI Role of Niti Aayog and how it is different from Planning Commission. 1
XII Functions of SEBI and its role in Insider trading 1
XIII Internal Assessment: Journals and Individual viva 2
Text Books:
• Foundation Course I: Shinde P G., Bhagwat Mahesh, Nimbalkar Namita, Shinde Meghna.
General References:
Peter Ronald Dsouza; Contemporary India: Transitions; 2000; Sage Publications India PVT, LTD.
Jean Dreze; India: Development and participation; 2002; Oxford University Press.
Indian Economy By Misra & Puri, Indian Economy by Dutt & Sundaram
Overall Learning Outcome:

Program:B.Com (Hons) Semester :III
Course: Financial Accounting - III Code: 3.1
60 0 0 4 50 50
 To help students to acquire the conceptual knowledge of the fundamentals of corporate
accounting and to learn the techniques of preparing the financial statements.
Learning Outcomes:
 Working knowledge of Corporate Financial Accounting.
Pedagogy:
Theory Notes/PPT
Practical Illustrations
Assignments
Detailed Syllabus:

Wise
Duration
(Hours)
I Issue, Forfeiture & Reissue of Securities. Concept & Process of book 10

building, Green Shoe Option, Conversion of fully paid shares into stock
and stock into shares. Underwriting of Shares.
II Issue and Redemption of preference shares. 8
III Issue of Debentures, Redemption of Debentures, including own 8

debentures
IV Buyback of shares: Legal Provisions and compliance of conditions 6

including sources, maximum limits and debt equity ratio
V Conversion of Firm into a Company 8

Company Final Accounts
VI 16
VII Hire Purchase and installment sale transactions and Lease Accounting 4
Recommended Readings:
 Hanif and Mukherjee. Financial Accountancy Advanced Accountancy. Taxmann
Publishers
 S. N. Maheswari. Advanced Accountancy. Himalaya Publishing Company
 Frank Wood. Business accounting Volume Pearson Publishers.
 Accounting Standards issued by ICAI
 ICAI study material

Program: B.Com (Hons.) Semester : III
Course : Corporate Finance - I Code: 3.2
60 0 0 4 50 50
To understand basic concepts related to financing and investment decisions.
Learning Outcomes:
At the end of the programme, students should be able to make basic investment decisions and
financing decision for an organization and themselves.
Pedagogy:
Pre-read: Meaning of financial management, compound interest, simple interest, annuity, capital
financing options, leverage.
Pedagogy: Handouts – Practical Questions, PPT, Cases, Newspaper Discussion, Theory & Notes
(Mention about pre-read also along with the Pedagogy)
Detailed Syllabus:

Wise
Duration
I Introduction to FM, scope & goals 4
II Time value of money: 12
 Concept & Mathematics of finance
 Simple & Compound Interest
 Discounting & Compounding
 Annuity, Sinking fund, Growing Annuity
 Practical application of the concept of time value of money
 Excel application
III Capital budgeting: 14
 Introduction
 Techniques (Payback, discounted payback, Payback reciprocal,
Accounting rate of return, NPY, IRR, Profitability Index)
 Capital rationing
 ERP (Economic rate of protection)
 Sums using excel solver
IV Capital structure: 5
 Factors affecting capital structure
 Pecking order theory
 Planning and designing capital structure
 EBIT EPS Analysis
 ISCR and DSCR
 Trading on Equity
V Cost of Capital: 5
 Concept, Factors effecting cost of capital
 Cost of equity share including CAPM
 Cost of retained earnings
 Cost of debt including deep discount bonds
 Cost of preference shares
 Introduction to the concept of Beta
 WACC
 MCOC
VI Leverages: 8
 Concepts
 Types: Operating, financial and combined leverage
 Analysis and interpretation
VII Topics 12
Introduction to Corporate Governance and Listing Agreement under
Clause 49
Long term sources of financing:
 Equity
 Debt
 Preference shares
 Others such as ECB, FCCB, CBLO, SPN, ADR, GDR
Text Books:
Reference Books:
 Prasanna Chandra. Financial Management. July 2012, 8th Edition
 Journals, newsletters and study material issued by CA Institute
 I M Pandey. Financial Management. 10th edition. Vikas Publication House.

Program: B. Com (Hons.) Semester : III
Course: Management Accounting Code: 3.3
60 0 0 4 50 50
To provide the students’ knowledge about use of costing data for planning, control and decision
making.
Learning Outcomes:
Students should acquire the basic knowledge required for application of tools for decision
making.
Pedagogy : Case lets, PPTs, Practical Exercises
Detailed Syllabus:

Wise
Duration
(Hours)
I Nature and Scope, Difference between cost accounting and management 2
accounting, cost control, cost reduction, cost management.
II Budgeting and budgetary control: Concept of budget and budgetary 10
control objectives, merits, and limitations, Budget administration, Sales
Budget, Production Budget, Consumption Budget, Purchase budget,
labour budget, Fixed and flexible budgets, Zero base budget, Programme
and performance budgets. Responsibility Accounting: Concept,
Significance, Different Responsibility Centers, Cash Budget, Basic concept
of master budget
III Standard costing and variance analysis: Meaning of standard cost and 10
standard costing: advantages, limitations and applications, Variance
analysis – material, labour, overhead – Fixed, Variable and Sales variances,
profit variances
IV Absorption versus variable costing: Distinctive features and income 10
determination. Cost-Volume-Profit Analysis: Break-even analysis -
Algebraic. Contribution / sales ratio, key factor. Margin of safety, P/V
ratio. Angle of incidence. Determination of cost indifference point.
V Decision making: Costs for decision making, variable costing and 10
differential analysis as aids in making decisions – fixation of selling price,
exploring new market, make or buy, product mix, operate or shut down,
Sell or Process further. Basic concepts of relevant costing.
VI Introduction to Activity based costing, cost driver, cost object 10
VII Transfer Pricing and pricing decisions – At Cost price, market price and 8
negotiated price methods
Text Books:
• Maheshwari, S.N., and S.N. Mittal. Cost Accounting. Theory and Problems, Shri Mahabir
Book Depot, New Delhi.
Reference Books:
 Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New
Delhi.
 Shukla, M.C., T.S. Grewal and M.P. Gupta. Cost Accounting, Text and
Problems. S. Chand & Co. Ltd., New Delhi.
Khan, M.Y., and P.K. Jain. Management Accounting. Tata McGraw Hill

Program: B. Com (Hons) Semester : III
Course : Direct Taxes Code: 3.4

60 0 0 4 50 50
 To provide basic knowledge and equip students with application of principles and
provisions Income-tax Act, 1961.
Learning Outcomes:
 Students would have working knowledge of various tax provisions
Pedagogy: Lectures, case discussions, In-depth analysis of case laws, power point presentations
and numerical (class exercise as well as home assignments) for better practical application and
understanding.
Detailed Syllabus:

Wise
Duration
(Hours)
I Topics 11
 PRELIMINARY
Definition - Person, Assessee, Income, Assessment, Assessment
Year, Previous year
Basic Concepts - Gross total income, Total income, Sources of income,

Heads of income, Charge of Income Tax, Introduction to Relevant
components of Finance Act relating to Direct Taxes – Tax Rates.
 BASIS OF CHARGE
Residence in India - Residential status of Individual and HUF

Scope of total income (on the basis of residential status including Section
9)
 INCOMES WHICH DO NOT FORM PART OF TOTAL

INCOM
1. Agricultural Income, 2. Sums received from HUF by member, 3. Share

of Profits from firm.4. Casual & Non-Recurring Receipts. 5. Scholarships.
6. Income of Minor Child.7. Section 10A, 10AA, 10B, 10BA.
(Head Specific exemptions are covered under relevant heads of Income)
II INCOME FROM SALARIES
14
“Salary”, “perquisite” and “profits in lieu of salary” defined
Including S: 10 relating to -----

1. House Rent Allowance.
2. Transport Allowance
3. Special Allowances.
4. Pension Computation.
5. Leave Encashment.
6. Gratuity.
7. Payment from Provident Fund.
9. Leave Travel Allowance
10. Voluntary Retirement Scheme
Deductions from salaries
(Valuation of perquisite – Excluded)
INCOME FROM HOUSE PROPERTY
Annual value how determined (including vacant property)
Deductions from income from house property, Unrealized rent allowed

as deduction realized subsequently, Arrears of Rent, Property owned by
co-owners, "owner of house property", "annual charge", etc. Interest and
Pre-construction Interest
III PROFITS AND GAINS OF BUSINESS OR PROFESSION 18
(Excluding presumptive taxation)

Definitions of certain terms relevant to income from profits and gains of
business or profession
Income from profits and gains of business or profession, how computed
Deductions
Rent, rates, taxes, repairs and insurance for buildings, Repairs and
insurance of machinery, plant and furniture, Depreciation –Block of
Assets, Expenditure on scientific research, Amortization of certain
Intangible Assets
Expenditure on specified business,
S: 28 to 32, 35, 35AC, 35D, 36, 37, 40, 40A & 43B.
Amounts not deductible
Expenses or payments not deductible in certain circumstances
Payment to relative
Certain deductions to be only on actual payment
CAPITAL GAINS
Capital assets – transfer - transactions not regarded as transfer

Meaning of "Indexed", "cost of improvement" and "cost of acquisition"
Mode of computation- advance money received
Cost with reference to certain modes of acquisition
Conversion of capital asset into stock in trade Compulsory acquisition
Self Generated assets – bonus shares, Goodwill
Special provision for computation of capital gains in case of depreciable
assets
Reference to valuation officer
Exemption – 54, 54B, 54D, 54E, 54F, 54G
Capital Gain on transfer of land used for agricultural purposes not to be
charged in certain cases compulsory acquisition of lands and buildings
not to be charged in certain cases
IV INCOME FROM OTHER SOURCES 12
Basic concepts, Different types of Income from Other Sources (excluding
deemed dividend) - Deductions - Amounts not deductible
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S

TOTAL INCOME
Transfer of income where there is no transfer of assets, "Transfer" and

"Revocable transfer" defined
revocable transfer of assets - transfer irrevocable for a specified period,
income of individual to include income of spouse, minor child, etc.
Liability of person in respect of income included in the income of another
person
AGGREGATION OF INCOME AND SET OFF OR CARRY

FORWARD OF LOSS AGGREGATION OF INCOME
Loss from one source against income from another source under the
same head of income
Loss from one head against income from another
Carry forward and set off of loss from house property
Carry forward and set off of business losses
Provisions relating to carry forward and set off of accumulated loss and
unabsorbed depreciation
Losses in speculation business - Losses under the head "capital gains"
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

U/s 80C, 80CCC, 80CCD, 80CCG, 80D, 80DD, 80DBB, 80E, 80GG,
80QQA, 80TTA, 80U
V Computation of Total Income and Tax Payable – Agricultural Income 3
and Non-Agricultural Income
Rate of tax applicable to different assesses (except corporate assessee)
Computation of tax liability of an individual.
Advance tax (excluding Corporate assesses)

d) TDS - TDS from Salary, Lottery, Horse racing, Rent, Contractor and
Interest on securities and Interest on no-securities, Profession
e) Interest – u/s 234A, 234B, 234C, (simple problems on interest)
VI Topics 2
 Introduction to International Taxation
 Double taxation Avoidance Agreement - agreement with foreign
countries - countries with which no agreement exists
Text Books:
Reference Books:
 Singhania, Vinod K. and Monica Singhania. Students‟ Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.
 Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House,
Delhi.
 Lal, B.B. Income Tax Law and Practice. Konark Publications, New Delhi.
 Singhania, Vinod K. and Kapil Singhania. Tax Computation on CD. Taxmann Publications
Pvt. Ltd., New Delhi.
 www.icai.org

Program: B.Com. (Hons.) Semester : III
Course : Business Law Code: 3.5

60 0 0 4 50 50
 To familiarize the students with the understanding and provisions of Business, corporate
and Industry related Laws. Case studies and problems involving issues in business and
industrial laws are required to be discussed.
 To introduce the students to legal system and applicable regulations related to business and
thereby to create awareness about applicable provisions and legal compliance.
Learning Outcomes:
Students will understand the basic provisions of Company and Industrial Law and therein after
the completion of the course, Students will be able to -
 Understand the legal system prevailing into practice.
 Develop an understanding of the basic law related to business.
 Develop an understanding about legal formality related to business.
Pedagogy: Presentation Slides (Power Point Presentations), Case Studies, Case Comments,
Newspaper Articles, Class Notes & Class Discussions.
Detailed Syllabus:

Duration
(Hours)
I THE INDIAN CONTRACT ACT, 1872 20
 CONTRACT –
 Meaning
 Essential Ingredient
 Types of Contracts
 OFFER & ACCEPTANCE –
 Case Laws:
 Balfour v. Balfour
 Lalman Shukla v. Gauri Dutt
 Carlil v. Carbolic Smoke Ball Co.
 CONTRACTUAL CAPACITY –
 Minor
 Unsound Person
 Persons Disqualified from Contracting
 FREE CONSENT – VOIDABLE AGREEMENTS
Consent when not free:
 Coercion
 Undue Influence
 Fraud
 Misrepresentation
 Mistake – Mistake of Fact & Mistake of Law
 CONSIDERATION
 VOID AGREEMENTS
 QUASI – CONTRACTS
 DISCHARGE OF CONTRACTS
 REMEDIES FOR THE BREACH OF CONTRACT
SPECIAL CONTRACTS:
 CONTRACT OF INDEMNITY
 CONTRACT OF GUARANTEE
 LAW OF AGENCY & LAW OF BAILMENT
II THE SALE OF GOODS ACT, 1930 6
 MEANING OF CONTRACT OF SALE & AGREEMENT TO SELL
 CONDITIONS & WARRANTIES
 UNPAID SELLER AND HIS RIGHTS
III THE PARTNERSHIP ACT, 1932 6
 FORMATION OF PARTNERSHIP,
 CHARACTERISTICS OF PARTNERSHIP,
 TEST FOR DETERMINING PARTNERSHIP,
 TYPES OF PARTNERSHIP.
 REGISTRATION OF A PARTNERSHIP FIRM
 DISSOLUTION OF PARTNERSHIP
IV THE LIMITED LIABILITY PARTNERSHIP (LLP) ACT, 2008 6
 CONCEPT, STRUCTURE OF LLP, BENEFITS OF LLP,
 QUALIFICATIONS FOR BECOMING A PARTNER
 REQUIREMENTS IN RESPECT OF “DESIGNATED PARTNERS
 LLP AGREEMENT
 REQUIREMENTS FOR INCORPORATION
 LIABILITY OF PARTNERS IN LLP
 CLOSURE OF LLP
V THE COMPETITION ACT, 2002 5
 PROHIBITION OF AGREEMENTS - ANTI-COMPETITIVE AGREEMENTS

 PROHIBITION OF ABUSE OF DOMINANT POSITION – ABUSE OF
DOMINANT POSITION
 REGULATION OF COMBINATIONS - COMBINATION
VI THE CONSUMER PROTECTION ACT, 1986 5

 SALIENT FEATURES
 RIGHTS OF CONSUMER
 GRIEVANCE REDRESSAL MACHINERY
VII THE PAYMENT OF GRATUITY ACT, 1972 5
 Objective of the Act
 Payment of Gratuity
 Eligibility of Gratuity & Forfeiture
 Nomination
VIII THE EMPLOYEES PROVIDENT FUND & MISCELLANEOUS 7
PROVISIONS ACT, 1952
 Objective and Applicability of the Act

 Employees’ Provident Fund Scheme:
 Membership & Contribution
 Withdrawals
 Nomination
 Transfer
 Exemption
 Obligations of Employers & Obligations of Employees
 The Employees’ Pension Scheme:
 Eligibility
 Benefits
 Obligations of Employers & Obligations of Employees
 The Employees’ Deposit – Linked Insurance Scheme
 Concept UAN and latest update
Text Books:
 K.R. Bulchandani on ‘Business Law for Management’; Himalaya Publishing House.
 Avtar Singh on the ‘Contract Act & Specific Relief’; Eastern Book Agency
 P.N. Singh & Neeraj Kumar, ‘Employee Relations Management’; Pearson.
 Versha Vahini, ‘Indian Competition Law’; Lexis Nexis
 Dr. H.K. Saharay, ‘Textbook on Consumer Protection Law’; Universal.
Reference Books:
 K.R. Bulchandani on ‘Business Law for Management’; Himalaya Publishing House.
 Avtar Singh on the ‘Contract Act & Specific Relief’; Eastern Book Agency
 P.N. Singh & Neeraj Kumar, ‘Employee Relations Management’; Pearson.
 Versha Vahini, ‘Indian Competition Law’; Lexis Nexis
 Dr. H.K. Saharay, ‘Textbook on Consumer Protection Law’; Universal.
Program: B.Com. (Hons.) Semester : III
Course: Consumer Behavior and Service Marketing Code: 3.6

60 0 0 4 50 50
 The course will help the students understand consumer insights and their decision
making process; it will help equip them with knowledge of various models and
frameworks to help understand consumer behavior and align the knowledge with
formulation of appropriate marketing strategies.
 To explain the differences between goods and services and the resulting challenges and
opportunities for service businesses
 To introduce the expanded marketing mix for Services and the philosophy of customer
focus for services.
Learning Outcomes:
 Students will be able to develop an understanding of the theoretical and conceptual
concepts of consumer behavior and apply them to real life marketing situations and
practices.
 Students will be able to understand the management of service industry and this will
provide them with a foundation to take up career in service industry
Pedagogy
Pre-reading on each module, case-studies, field visit, research activities and project work
Detailed Syllabus:
Module
Duration
(Hours)
1 Introduction to the Study of Consumer Behavior 3
Defining Consumer Behavior, Scope and Application of Consumer
Behavior, Why Study Consumer Behavior, Evolution of Consumer
Behavior as a Field Of Study and its relationship with Marketing,
Consumer Behavior in digital age
2 Market Research and Consumer Behavior 2
Relevance of Market Research with Consumer Behavior, Approaches to
Consumer Behavior Research, Quantitative Research, Qualitative
Research
3 The Consumer Decision Making Process 5
Buying Motives, Buying Roles, Consumer Decision Making Process,
Levels of Consumer Decision Making, Perspectives to Consumer Decision
Making, Consumer Decision Making Process.
4 Customer Experience (CX) and Experiential Marketing 3
Introduction to customer experience; CX and buying Behavior, Key
concepts of experience marketing - experiential value, types of consumer
experiences, experience touch points, CEM Framework
5 Psychological Influences on Consumer Decision Making 10
Consumer’s Needs & Motivation, Emotions and Mood, Consumer
Involvement, Consumer Learning, Personality, Self-concept and Self-
image, Consumer Perception, Risk and Imagery, Consumer Attitude:
Belief, Affect, Attitude and Intention, Attitude Formation and Attitude
Change.
6 Sociological Influences on Consumer Decision Making 5
Influence of Consumer Reference Groups & Opinion Leadership, Family
and Life cycle, Social class and mobility, lifestyle analysis, Influence of
social media on consumer behavior, Celebrity usage and their impact,
Culture; Sub-Culture Cross Culture, Culture and Branding, Diffusion of
Innovations: Product Characteristics Influencing Diffusion, Resistance to
Innovation, Adoption Process
7 Organisational buying 2
Concept & comparison with Consumer buying, Factors influencing
Organizational Buying Behaviour – Economic Influence; Political
Influence; Legal Influence; Supplier’s Influence; Technology Influence;
Customer Influence; Government Influence; Labour Influence, Sheth
model of Industrial buying
8 Service Marketing 8
Services - definition and scope, Characteristics of services and the resulting
implications, Service as system, Services classified, Evolution of services
and reasons of growth of service sector, Service Marketing triangle, Every
business a service business; Service as key differentiator for manufacturing
industries. Competing Strategically through Service, Service encounter -
‘moment of truth’
9 Service Marketing Mix 8
Consumer expectations and behavior, Services Marketing Mix – Product ,
Place (distribution through physical and electronic channels), Price (Yield
management, different pricing methods common in services) Promotion,
Process (Blue print - Design components, Benefits of service blueprinting,
Service Encounter - major design constraints in high and low contact
systems, Customization v/s standardization.), Physical Evidence (crafting
the service environment) and People (Emotional labor, Managing Human
resources for excellent service culture)
10 Service Quality Costs, Design for Quality, Benchmarking, Hard measures 14
of Service quality; Soft measures of Service quality Assessment of
Customer feedback and Satisfaction, Walk-Through Audit, Use of scales
like SERVQUAL and SERVPERF; Service Quality Gaps Analysis;
Prescription for closing service gaps, Concept of a Total Quality Service,
Developing Service Quality Culture: Service performance metrics –
efficiency, effectiveness and capability metrics. Complaint Management
and Service recovery, Digital channels in Service recovery, Customer
Relationship Marketing, Service guarantees.
 Text Books: Schiffman, L.G., Wisenblit J and Kumar S.Ramesh, Consumer Behavior, 11th
edition, Pearson, India
 Schiffman, L.G. and Kanuk L.L. Consumer Behavior. Prentice Hall, India.
 Loudon, D.L. and Bitta, A.J.D. Consumer Behavior. Concepts and Applications. Tata
McGraw Hill.
 Lovelock, Christopher H. Services Marketing. People, Technology and strategy, 7th
edition, Prentice Hall
 Reference Books: S. Ramesh Kumar, Consumer Behavior and Branding – Concepts,

Readings and Cases, Pearson
 Valarie A. Zeithaml and Mary Jo Bitner, Dwayne D. Gremler & Ajay Pandit (Special
Indian Edition). Services Marketing. 6th Edition, Tata McGraw Hill

Program: B.Com. (Hons.) Semester : IV
Course : Financial Accounting IV Code: 4.1

Term End
Internal Continuous
Examinations
Lecture Practical Tutorial Credit Assessment (ICA)
(TEE)
(weightage)
(weightage)
60 0 0 4 50 50
To acquaint students with the Specific Industry Accounting processes as governed by
relevant Acts. Preparation of Financial Statements for the specific sectors. To provide
practical aspects knowledge derived from Industry.
Learning Outcomes:
To enable the students to get an insight about the accounting of different sectors and its
application.
Pedagogy
Class exercises, Chalk talk, Assignments, Guest Lecture, Practical and Caselet.
Detailed Syllabus:
Module
Module Content Wise
Module Duration
1 Preparation of Financial Statements of Banks as per Banking 15
Regulation Act, 1949.
2 Preparation of Financial Statements of Insurance Companies as per 15
Insurance Regulation Act 1938.
3 Investment Accounting 10
4  Income Tax Laws – ITR-1, 2, 3 and 5 Forms, Challans- self 20
assessment, advance tax, ETDS, Form 26AS
 Indirect Tax Laws – GST Challans and Return filing,
 Documentation in Banking for Taking Loans, Credit card, Demat&
Trading accounts, KYC norms.
 Procedure to incorporate a business entity – Company – ROC;
Firm – ROF, Societies and Trusts – Local Requirements – Shop and
Establishment Act.
Text Books:
Reference Books:
 Hanif and Mukherjee. Financial Accountancy Advanced Accountancy. Taxmann
Publishers
 S. N. Maheswari. Advanced Accountancy. Himalaya Publishing Company
 Frank Wood. Business accounting Volume Pearson Publishers
 ICAI study material
Program: B.Com (Hons.) Semester : IV
Course: Corporate Finance II Code: 4.2
60 0 0 4 50 50
To understand concepts relating to financing and investment decisions;
Learning Outcomes:
Students should be able to value securities and undertake valuation of the same in different
corporate scenarios
Pedagogy: Certain modules would have Pre-read according to which the pedagogy may be any
of the below:
Handouts-Practical Questions, PPT, Cases, Newspaper Discussion, Theory & note
Detailed Syllabus:

Wise
Duration
(Hours)
I Dividend policy: 8
 Concept and meaning, Kinds of dividends, Different models for

analyzing dividends such Walters Model, Determinants and
constraints, Dividend payout ratio, Legal considerations
(Walter Model, Gordon Model, M-M Model)
 Bonus Shares
II Working capital Management: 16

 Introduction, Factors effecting working capital requirement,
permanent and temporary working capital, working capital
management strategies.
 Operating cycle time – Concept, methods of working capital estimation
and operating cycle time. (Excluding numerical on operating cycle and
Cash budget)
 Cash management and optimal cash balance using Baumol’s Model,
motives for holding cash Miller-orr Model.
 Inventory management: Types of inventory, motives for holding
inventory, cost of inventory, ABC Analysis, EOQ Model, JIT
 Receivable management: Cost and benefits of receivables, credit policy,
monitoring accounts receivables, ageing of debtors, factoring of
debtors.
 Financing of working capital and other short-term sources of financing
such as Commercial Paper, Inter-corporate Deposits, Overdraft, Cash
Credit, Bills discounting, Letter of Credit, Line of Credit, Maximum
Permissible Bank Finance
III Valuation of securities: 16

 Introduction to Valuation
 Valuation Models:
 Liquidation value
 FCFF, FCFE & DCF model (2 stage model)
 Dividend Discount Model (2 stage model)
 Residual Income Model (2 stage model)
 Relative valuation
 Enterprise Value
 Valuation of Preference shares
 Economic Value Added and Market Value Added
IV Capital Budgeting: 8
 Risk and uncertainty

 Sensitivity Analysis
 Certainty Equivalent Method & Risk Adjusted Discount rate
 Decision Tree
V Mergers and Acquisitions: 12 hours

 Introduction, Types & Motives
 Leveraged Buyout
 Management Buyout
 Purchase Consideration
 Valuation of Synergy
 Ideal Exchange Ratio/ Standard Exchange Ratio
 Merger & Acquisition (Premium or Discount)
Infrastructure Financing:
 Introduction
 Types
 Viability Gap Financing
 Project Evaluation Methods
 Take out financing
Text Books:
Reference Books:
In addition to the references mentioned above, the below books can also be used
 Journals, newsletters and study material issued by CA Institute
 Prasanna Chandra. Financial Management. July 2012, 8th Edition
 I M Pandey. Financial Management. 10th edition. Vikas Publication House.

Course : Financial Statement Analysis Code: 4.3

60 0 0 4 50 50
To familiarize the students with different parameters for evaluating financial statements using
different tools and techniques
The focus of this course is to acquire students with the ability to use accounting data and other
financial information in the management of an entity.
Pedagogy
1) Pre reading
2) Lectures
3) power point presentations
4) case discussions
5) In-depth analysis of data from online resources
Detailed Syllabus: ( per session plan )

Wise
Duration
I Introduction & Application of Financial Statement Analysis, (as per 03
Revised Schedule III) Vertical Statement – Profit & Loss A/c & Balance
Sheet
II Understanding the linkages in Annual Reports - Director’s Report – 03
Only Concepts
III Disclosure of accounting policies, Deferred Taxes, Events after reporting 06
period, Segment reporting
IV Horizontal Analysis – Comparative & Trend. Common Size Statement 09
V Ratio Analysis (including Reverse Ratios) 12
Basic & Diluted EPS, P/E, PEG, Relative P/E, Forward and Trailing
P/E, Du Pont Analysis, Altman’s Z score
VI Fund Flow Statements 08
VII Cash Flow Statement (Indirect Method as per Ind AS 7) 08
VIII Working Capital Cycle & Calculation of operating Cycle Time 07
(Excluding Working capital projection)
IX Topics - EVA & MVA 04
Text Books:
In addition to the books mentioned chapter wise as aforementioned, following are the additional text
books.
Subramanyam, K. R. and John, J.W., “Financial Statement Analysis”, Tata McGraw Hill
Reference Books:
www.capitaline.com
George Foster. Financial Statement Analysis
Bernstein & Wild. Financial Statement Analysis; theory, application & interpretation. McGraw
Hill
Any other Information:

Course : Indirect Taxes Code: 4.4

60 0 0 4 50 50
To gain knowledge about the indirect tax laws in force for the relevant accounting year
Learning Outcomes:
Students will be able to apply knowledge and demonstrate technical abilities in the areas of
Indirect taxation.
Pedagogy
Lectures, Case discussions, numerical examples and power point presentations
Detailed Syllabus:
Module
Duration
Introduction
Meaning, scope and significance of GST
I Principles of subsumation and taxes subsumed 5
GST model in India – CGST, SGST and IGST
GST Administration in India – GST Council - functions and challenges
GST Network – objectives, structure, administration and functions
Incidence of Taxation
Introduction
Levy and collection of central, state GST and IGST
II Taxable person 5
Power to grant exemption from tax
Composition Scheme
Remission of Tax
Classification
III Classification of goods and services and GST rates 2
Harmonised System of Nomenclature (HSN)
Time, Place and Value of Supply
Time of supply of goods and services
IV Change in rate of tax in respect of supply of goods or services 10
Value of taxable supply
Place of supply
Location of supplier of goods
Mixed Supply and Composite Supply
Valuation of Goods and Services under GST
Introduction to valuation under GST
Meaning and types of consideration
Cases for valuation of supply
V Pure Agent 10
Imported services and goods
Transaction value – meaning and condition
Valuation for discount - inclusive and exclusive discount
Methods of valuation – computed value, residual value method
Rejection of declared value
Consideration - Value transactions having nonmonetary consideration
Input Tax Credit System
Introduction, meaning of Input Tax Credit
Eligibility and conditions for taking Input Tax Credit – CGST, SGST and
VI IGST 8
Tax liability for Goods in Transit
Recovery of Input Tax Credit and interest thereon
Input tax credit in respect of inputs sent for job work
Reverse charge
Manner of distribution of credit by input service distributor
Operational aspects of GST
Process of registration for manufacturer, service provider and dealer
Exemption from Registration, Amendment and cancellation of
VII registration 5
Differentiate between Taxable Person vs. Registered Person
Tax invoice, credit and debit notes, accounts and records
E way bill
Filing of returns – forms, time schedule
Assessment and Payment of tax.
CUSTOMS
Role of customs in international trade - Introduction, meaning, nature &
scope
VIII Important terms and definitions under the customs act 1962 15
Assessable value, Baggage, Bill of entry, Dutiable goods, Duty, Export,
Exporter, Foreign going vessel, goods: Import: Import Manifest:
Importer: Prohibited goods: Shipping bill: Store, Territorial Waters,
Export manifest, India.
Kinds of duties basic, auxiliary, additional or countervailing: Basis of
levy ad valorem, specific duties
Prohibition of export and import of goods and provisions regarding
notified & specified goods
Import of goods-free import and restricted import: Types of Import-
import of cargo, import of personal baggage, import of stores
Valuation Rules - Meaning & Interpretation of Transaction value -
Computation of Assessable value, Calculation of Customs duty payable.
Import & Export procedure
Text Books:
Taxmann’s GST : A practical Approach by Vashishtha Chaudhary & others
Taxmann’s All about GST : A Complete guide to GST law by V.S. Datey
Datey V.S., Indirect Taxes Law and Practice, Taxmann
Sanjeev Kumar, Systematic Approach to Indirect Taxes, Bharat
GST Concept & Roadmap by Atul kumar Gupta – Lexis Nexis
GST Law, Practice & Procedure by Vineet Sodhani & others
Indirect Tax Law & Practice by Vineet Sodhani & others
Bangar and Bangar, Students’ Guide to Indirect Taxes, Aadhya Prakashan
Reference Books:
www.manupatrafast.com
http://www.cbec.gov.in/htdocs-cbec/gst
http://www.gstn.org

Course : Indian Economics Code: 4.5
60 0 0 4 50 50
Learning Objective:
To understand the working of the Indian economy – problems and challenges.
Analyse the trends of national income, unemployment and poverty levels.
Understand the changes in sectoral composition of GDP and its consequences.
Understand the consequences of globalization and WTO on Indian Economy
Learning Outcome:
For the students to appreciate the working of the Indian economy, its key drivers, on-going
challenges and understand the policy options to tackle these challenges
Pedagogy:
A mixture of lecture method with case studies and current newspaper articles.
The subject will be taught in an interactive manner with lot of classroom discussions and debates
Detailed Syllabus:

Wise
Duration
(Hours)
Basic Issues in Economic Development: Concept and Measures of
I Development and Underdevelopment; Human Development 2
Basic Features of the Indian Economy at Independence: Composition
II of national income and occupational structure, the agrarian scene and 4
industrial structure.
Policy Regimes:
III The evolution of planning and import substituting industrialization. 8
Economic reform and liberalization
Growth, development and Structural Change:
The experience of Growth, Development and Structural Change in
different phases of growth and policy regimes across sectors and
IV regions. 16
The Institutional Framework: Patterns of assets ownership in
agricultural and industry; Policies for restructuring agrarian relations
and for regulating concentration of economic power;
Changes in policy perspectives on the role of institutional framework
after 1991.
Growth and Distribution; Unemployment and Poverty; Human
Development; Environmental concerns.
Demographic Constraints: Interaction between population change and
economic development.
Sectoral Trends and Issues:
Agriculture: Agrarian growth and performance in different phases of
policy regimes i.e. pre green revolution and the two phases of green
revolution; Factors influencing productivity and growth; the role of
technology and institutions; price policy, the public distribution system
and food security.
V Industry and Services: Phases of Industrialization- the rate and pattern 30
of industrial growth across alternative policy regimes; Public Sector-its
role, performance and reforms; The small scale sector, Role of Foreign
capital.
The Financial Sector: Structure, Performance and Phases of Banking
Reforms.
Foreign Trade and Balance of Payments: Structural Changes and
Performance of India’s Foreign Trade and Balance of Payments; Trade
Policy Debate; Export policies and performance; t; India and the WTO.
Public Finance: Indian Tax Structure, Public expenditure and Fiscal
Policy
Text Books:
Deepashree, Indian Economics, Performance and Policies. ANE Books Pvt. Ltd. New Delhi.
Ghosh, Jayati, Liberalization Debates. T. J. Byres (ed.). The Indian Economy: Major Debates
since Independence. OUP.
Uma Kapila(ed). Indian Economy since Independence. Relevant articles.
Nayyar, Deepak, Economic Liberalization in India: Analytics, Experience and Lessons. RC Dutt
Memorial Hours Series. Orient Longman.
Datt,Ruddar and Sundharam, K.P.M. Indian Economy. S. Chand Publications.
Basu,Kaushik and Maertens,Annemie(ed). The Concise Oxford Companion to Economics in
India. Oxford.
Sarkar, Jayanta, The Indian Economy: Policies, Practices and Heresies. Pearson Education

Course: Banking & Insurance Code: 4.6
60 0 0 4 50 50
Course Objective:
To provide an understanding of the Indian Banking & Insurance Sector. To make the students
comprehend, the latest offerings and the day to day operations in Banking & Insurance.
Pedagogy: PPT , Online Modules
Detailed Syllabus:

Wise
Duration
(Hours)
I Banking History & Introduction: 6
-History of Indian Banking

-Principles of Banking
-Basic Concepts & Need for Banking
-Functions of Banks
II Banks & capital markets: 6
-Banks role in capital markets (Depository, DP , Repository, ASBA)
III Types of Banks & Banking Products: 8
-Banking Structure – Types of Banks

-RBI & its Functions
- types of accounts, Instruments, Cards, NRI A/c
-Fee based products
-Loans
-Tools of Monetory Control (CRR, SLR, OMO , SCC etc.)
IV Banking Customers & Negotiable Instruments: 4
-Rules pertinent to all types of Banking Customers (minors, lunatics,
pardanashin women, illiterate etc.)
-Basics of negotiable instruments act
-Rules related to cheques
V Compliance & E Banking 3
-Section 138
-KYC & AML
-Priority Sector Advances
-Electronic banking
VI Basics of Insurance: 8
-History of Insurance
- Basic concepts of Insurance
-Taxation
-Meaning of Risk
-Principles of Insurance
- Life & General Insurance
VII Insurance Types(Endowment, Term plan, Moneyback, Child plan, 10
ULIP) Bancassurance
VIII Underwriting (Financial / Medical) and Claims 2
IX Reinsurance (Treaty & Facultative) and Retrocession 2

X MWPA 2
XI Nostro, Vostro and Apex Institutions (NABARD, SIDBI, EXIM Bank) 4
XII Banking Reforms (Narsimham , Kannan, Padmanabhan) 3

XIII NPAs 2
Text Books:
Vijayaraghavan Iyengar. Introduction to Banking. Excel Books
Indian Institute of Banking & Finance. Basics of Banking. Taxmann.
Principles of Insurance: Insurance Institute of India

Program: B. Com. (Hons.) Semester : V
Course : Financial Accounting - V Code: 6.1

60 0 0 4 50 50
To gain working knowledge of the professional standards and application of accounting
principles to different practical situations.
Pedagogy
Pre reading, Lectures, Power Point Presentations and Practical Exercises.
Detailed Syllabus:
Module
Duration
(Hours)
I Amalgamation, Absorption & External Reconstruction of Companies.
Concepts and accounting treatment as per Accounting Standard: 14 18
II Internal Reconstruction of Companies: Concepts and accounting treatment 10

III Profits prior to incorporation 8
IV Consolidated Accounts of Holding Companies-Consolidation-
Intercompany Transaction-Issue of Bonus Shares-Revaluation of fixed
Assets Debentures and Preference Shares of subsidiary Company, Dividend 16
(Holding company with two subsidiaries only to be studied).
Foreign Subsidiary Transactions
V -Foreign Exchange Accounts (Revised AS 11)
-In relation to purchase and sale of goods, Assets and Loan and Credit
8
transactions
-Computation and treatment of exchange rate difference
Text Books:
 Accounting- CA D. G. Sharma-CA Intermediate Group I (Taxmann)
 Financial Reporting –CA D. G. Sharma and CA Pawan Sarda- CA FINAL -(Taxmann)
Reference Books:
 Advanced Accountancy – Hanif and Mukherjee(Taxmann)
 Accounting Standards -CA D. G. Sharma-CA-Final (Taxmann)
 Advanced Accounts –R. L. Gupta and Radhaswamy (Sultan Chand and Co)
Students General References: Accounting Standards & Accounting Standards Interpretation issued
by ICAI (IND AS wherever applicable)

Program: B.Com. (Hons.) Semester : V
Course : Research Methodology Code: 5.2

60 0 0 4 50 50
1. To familiarize students with the various concepts and tools used in research
2. To make them understand the process followed to undertake research.
3. To appreciate role of research in solving various business problems.
Learning Outcomes:
1. Students will be able to convert business problems into research problem and design
research accordingly.
2. Students will be able to identify correct statistical tools to solve problem in hand.
3. Students will write short research report.
Pedagogy: Case Study, PowerPoint Presentations, QUIZ, Class Assignment and Project Work
Detailed Syllabus:
Module
Wise
Duration
(Hours)
I (a) Research: Meaning & Objectives 5
(b) Types of Research
(c) Characteristics of a good research
(d) Problems / Limitations of research
(e) Scientific Method in Research: Meaning and Characteristics
II Research Process 3
Steps Involved in research process
III Research Problem 4
(a) Research Problem: Meaning
(b) Sources of Research Problem
(c) Criteria for Selecting A Research Problem
(d) Formulation of Research Problem
IV Research Design 6
(a) Research Design: Meaning
(b) Research Design Framework – (i) Exploratory Research (Case study,
Observation, Interview, GD, Focus Groups)
(ii) Descriptive Research (Cross sectional studies, Longitudinal studies)
(iii) Causal Research (Experiments: Meaning, Variables in experiments,
Lab Experiments and Field Experiments, Types of experiments
(c) Types of errors affecting research design
V Secondary Data 3
(a) Secondary Data : Meaning
(b) Sources of Secondary Data
(c) Advantages and Disadvantages
(d) Evaluation of Secondary Data
VI Primary Data 7
(a) Primary Data: Meaning
(b) Advantages and Disadvantages of Primary Data (c) Types of PD -
Quantitative Data and Qualitative Data
(d) Advantages and Disadvantages – Quantitative and Qualitative Data
(e) Quantitative Data Collection
(f) Qualitative Data Collection Method (Observation, Depth Interview,
Delphi Techniques, Focus Groups, Projective Techniques
VII Questionnaire Design 4
(a) Questionnaire: Meaning & Characteristics
(b) Steps in designing a questionnaire (Determine what information is
needed, Type of Questionnaire, Type of questions, Wording of the
questions, Sequence & Layout, Pre-Test, Revise and prepare final
questionnaire)
VIII Measurement and Scaling 6
(a) Measurement and Scaling: Meaning
(b) Properties of Scales and Measurement Scales on the basis of the scale
characteristics they possess (Nominal Scale, Ordinal Scale, Interval
Scale, Ratio Scale)
(c) Types of Scales / Scaling Techniques - Comparative Scaling
Techniques and Non Comparative Scaling Techniques
IX Sampling 4
(a) Sampling: Meaning
(b) When are sampling & census appropriate
(c) Sampling and Census – Advantages and Disadvantages
(d) Sampling Process
(e) Sampling Methods / Techniques - Probability Sampling and Non
Probability Sampling
(f) Sample Size Calculation
X Data Processing 2
(a) Data Processing : Meaning
(b) Steps in Processing Data (Editing, Coding, Classification, Tabulation,
Graphical Presentation)
XI Data Analysis 2
Measures of Central Tendency: (a) Mean (b) Median (c) Mode
Measures of Dispersion: (a) Range (b) Standard Deviation, Concept of
Correlation and Regression
(No numericals related to this module to be asked in exam)
XII Hypothesis 12
(a) Hypothesis: Meaning
(b) Types of Hypothesis (Null and Alternate)
(c) Types of Errors (Type I Error and Type 2 Error) (d) Steps involved in
hypothesis testing
(e) Types of hypothesis tests - Parametric Test (Z Test, T Test, One-way
ANOVA) and Non-parametric Test - Chi-Square Test
XIII Report Writing 2
(a) Report: Meaning
(b) Principles / Characteristics of research report
(c) Types of Reports
(d) Report Format
(e) Steps in Report Writing
(f) Footnotes and References
Text Books:
1. Cooper & Schindler. Business Research Methods. McGraw Hill, New Delhi. 9th Edition
2. Kumar Ranjit. Research Methodology: A Step by Step Guide for Beginners 2011
3. Chawla and Sondhi. Research Methodology: Concepts and Cases-2011
Reference Books:
1. T N Srivastava and Shailaja Rego. Business Research Methodology. McGraw Hill, New
Delhi.

Course: Strategic Management Code: 5.3

60 0 0 4 50 50
Course Objective: To provide students with the fundamentals of strategic management in a
comprehensive fashion and relate its concepts and techniques to the Indian as well as International
Context.
Pedagogy:
Use of White-Board & Lecture Method, PowerPoint Presentation, Case Study and Class
Discussion, Company Example Discussions & Videos
Detailed Syllabus
Module Topic / Description Module Wise

Duration
(Hours)
Module I – Introduction to Strategic Management
1.Meaning: Strategy
2.Levels of Strategies
I 3.Meaning: Strategic Management 05
4.Benefits of Strategic Management
5.Limitations of Strategic Management
6.Strategic Management Model / Process of Strategic
Management
Module II – Hierarchy of Strategic Intent
1. Meaning – Strategic Intent

2. Vision:
II - Definition 06
- What it should and should not include
- Benefits o f a vision
3. Mission
- Definition
- Characteristics
4. Business Definition
- Dimensions of business definition
5. Business Model
6. Objectives
- Meaning
- Role and Characteristics
Module III – Environmental Appraisal
1. Environment – Meaning and characteristics

2. Elements of Environment
- External Environment
Economic Environment, International Environment, Market
Environment, Political Environment, Regulatory Environment,
Socio – Cultural Environment, Supplier Environment,
Technological Environment
III 09
- Internal Environment
Marketing Capability, Financial Capability, Operations
Capability, Personnel Capability, Information Management
Capability, General Management Capability
3. SWOT Analysis
- Meaning
- Steps of SWOT analysis technique
- Benefits & Pitfalls of SWOT
Module IV – Corporate Level Strategies
1. Corporate Level Strategy: Meaning 20

2. Overview of Types of Corporate Level Strategies
Expansion Strategies, Stability Strategies,
Retrenchment Strategies and Combination Strategies
3. Expansion Strategies
a. Meaning
IV
b. Types:
- Concentration Strategies
a. Meaning
b. Ansoff Product Market Matrix
c. Advantages & Disadvantages
- Integration Strategies
a. Meaning
b. Horizontal & Vertical Integration
c. Advantages & Disadvantages
- Diversification Strategies
a. Meaning
b. Related or Unrelated Diversification
c. Why adopted?
d. Risks of Diversification
- Internationalization Strategies
a. Meaning
b. Types of International Strategies
c. International Entry Modes
d. Advantages & Disadvantages
- Cooperative Strategies
a. Meaning
b. Types:
(i) Mergers & Acquisitions: Meaning, Types, Reasons
of M&A and Issues involved in M&A
(ii) Joint Ventures: Meaning, Types, Advantages and
Disadvantages
(iii) Strategic Alliances: Meaning, Types, Reasons for
SA, Pitfalls in SA
- Digitalization Strategies
4. Stability Strategies
a. Meaning
b. Types:
- No Change Strategy
- Profit Strategy
- Pause / Proceed with Caution Strategy
5. Retrenchment Strategies
a. Meaning
b. Types:
- Turnaround: Meaning, Conditions for turnaround
- Divestment: Meaning, Reasons for Divestment
- Liquidation: Meaning, Why undesirable, legal aspects
6. Combination
a. Meaning
b. Types: Simultaneous or Sequential
Module V - Business Level Strategies 05

V
1. Meaning
2. Porter’s Generic Business Strategies
Module VI – Strategic Analysis
1. Strategic Analysis - Meaning

06
VI 2. Tools for Strategic Analysis:
- GE Nine Cell Matrix
- BCG Portfolio Model
- Porter’s 5 Force Model
Module VII – Strategic Implementation
1. Strategy Implementation:
- Mc Kinsey’s 7S Framework
VII 2. Functional Plans & Policies: 03
Financial Plans & Policies, Marketing Plans & Policies,
Operations Plans & Policies, Information Management Plans &
Policies, Personnel Plans & Policies
Module VIII – Strategic Evaluation & Control
1. Strategic Evaluation and Control - Nature and Importance

2. Process of Evaluation
3. Evaluation techniques for operational control:
- Internal Analysis: VRIO Framework, Value Chain
Analysis, Quantitative Analysis, Qualitative Analysis
VIII - Comparative Analysis: Historical Analysis, Industry 06
Norm, Benchmarking
- Special Purpose Techniques: Network Techniques,
Management by Objectives (MBO), Parta System,
Memorandum of Understanding (MOU), Evaluation
studies by NGO’s
- Auditing Techniques: Corporate Social Audit,
Environmental Audit
Reference:
 Azhar Kazmi. Strategic Management & Business Policy. McGraw Hill, New Delhi.
 Chandrashekaran & Anantharaman. Strategic Management Concepts, Oxford.
 Fred David & Forest David, Strategic Management: Concepts & Cases, 15th Edition,
Pearson, New Delhi Gregory Dess & Alex Miller, Strategic Management.
 Gerry Johnson, Kevan Scholes & Richard Whittington. Exploring Corporate Strategies:
Text and Cases
 LM Prasad. Strategic Management Nitin Balwani, Strategic Management and Business
Policy
Course: Financial Markets & Institutions Code: 5.4
60 0 0 4 50 50
To provide conceptual understanding of the way India’s financial market functions in terms of
the different categories of participants, their role in the financial system and their interaction,
along with, familiarizing with the various types of financial instruments and their usage.
Learning Outcomes:
To provide the student with complete understanding of Indian financial markets, institutions
and intermediaries. The aim of the course shall be to equip the student with understanding of
different financial instruments and their application in real life scenarios.
Pedagogy: The course shall consist of relevant pre-reading material in accordance with the
various pedagogy used as under:
 PPT
 News articles
 Online resources
 Numericals
 Case studies
Detailed Syllabus:

Wise
Duration
(Hours)
I An introduction to a Financial system and its constituents 8
 Financial Markets – Types of Financial markets, functions
 Financial Institutions - Classification and role of each type of
institution
 Financial Instruments – Types of financial instruments
 Financial services - Need for financial services and who provides the
same
 Interaction among the 4 constituents of the financial system
II Financial Markets – Types (Capital markets & Money markets) 15
 Pre- IPO – Start up Stage, Crowd funding, Stages of venture funding,
Reading of ongoing IPO documents
 Primary Market - Categories of investors, Ways of mobilizing funds,
Pricing of an issue in a primary market – fixed price & book building,
IPO process)
 Secondary market - Types/components of Secondary market – OTC &
Exchange traded, role of brokers & sub-brokers, stock exchanges
functioning, Reforms in the stock exchanges in India (screen based
trading, creation of market regulators), Role & functions of SEBI
 Stock market orders – Market Order, Stop Order, Limit order
 Products in the primary & Secondary market - Equity – types of shares,
debt – principle features of a bond (maturity, coupon rate, principal),
issuers of debt instruments – Govt., PSUs, corporate, Characteristics of
Indian debt market
 Money market - Meaning, how is it different from the other markets,
types of instruments in the money market – T-bills, Certificate of
deposit, Commercial papers, Call Money market, Repos)
III Mutual funds 12
 Working of Mutual funds
 Structure of Mutual Funds
 NFO Procedure
 Types of Mutual Funds
 Role & Objective of AMFI
 Importance of SIP, SWP, STP
 Comparison amongst various types of Mutual funds
IV Introduction to Derivatives 15
 Definitions & terminologies of basic derivatives
 Need for derivative markets and Participants
 Introduction to derivatives trading on Indian exchanges, Types of
Margin.
V Introduction to Commodity Markets 10
 Difference between commodity and financial derivatives
 Evolution & role of commodity exchanges
 Introduction to the NCDEX system - (Trading, clearing & settlement
mechanism; Commodities and instruments available)
 Introduction to global commodity exchanges
Text Books:
Bharati V Pathak – The Indian Financial System
Reference Books: In addition to the above please refer to the below mentioned textbooks
Indian Financial System - M Y Khan
Financial Markets & Institutions - Dr. S. Gurusamy

Course : Investment Analysis & Portfolio Management Code: 5.5

30 30 0 4 50 50
Learning Objectives: To understand the dynamics of Global and Domestic Markets in the process of
construction of portfolio. Understanding different aspects of the mutual fund industry.
Learning Outcomes: Students should be able to construct a passive and active strategy portfolio using
domestic and international diversification.
Pedagogy: Each module will have a pre-reading material which will vary in accordance with the
contents of the module and the pedagogy used as follows:
Practical Sums
Case studies
PPTs
Real time market simulation.
Detailed Syllabus:

Duration
(Hours)
I Introduction to Domestic and Global Financial Markets – Stock Exchanges – 2
Index – Different Financial Instruments – Domestic and Global – How is Index
calculated.
II Mutual funds – NAV calculation - NAV Accounting – Loads 8
III Understand how return and risk are defined and measured, Arithmetic Mean, 20
Geometric Mean, Time Weighted Returns, Annualized returns, Rolling
Returns Annualized Risk. Types of Risk. Distinction between systematic and
unsystematic risk, effect of diversification on risk. Importance of covariance
and correlation between returns on risky assets in determining the risk of a
portfolio. Calculation of Standard Deviation, Beta, Covariance, and
Correlation.
IV Modern Portfolio Theory (MPT) by Harry Markowitz. Relationship between 14
returns and risk proposed by the General N-securities portfolio creation.
Capital asset pricing model. Introduction to Single Index model, Arbitrage
Pricing Theory.
V Performance Evaluation of Mutual Funds: Sharpe Ratio, Treynor, Jensens 05
Alpha, Information Ratio, Introduction to VaR
VI Tools of Technical Analysis –Charts – Candle Sticks –Oscillators 05
VII Wealth Management Process - Life cycle planning- Savings cycle -Human Life 03
Value
VIII Concept of Financial Planning - Six Steps for Financial Planning - Asset 03
Allocation and Goal Analysis – Risk tolerance – Concept of risk aversion by
Investors -Utility Function. Creating a Financial Plan for individuals -
Retirement Planning – Life cycle planning – Taxation Planning -Maximum
Downside Risk - Regulatory Framework
Text Books:
•Investments by Bodie, Kahn and Marcus
•Investment by Reilly and Brown
Reference Books:
•Investment by Elton and Gruber
•SAPM by Kevin
•Investment Management –SAPM by V. K. Bhalla
•Investment analysis and Portfolio Management by Prasanna Chandra
•Technical Analysis of the Financial Markets by John Murphy

Course: Audit – I Code: 5.6

60 0 0 4 50 50
Learning Objectives: To understand the concepts of auditing and gain working knowledge of
generally accepted auditing procedures
Learning Outcomes: Working Knowledge for doing various audits

Pedagogy: Each module will have a pre-reading material which will vary in accordance with the
contents of the module and the pedagogy used as follows:
Case studies
PPTs
Detailed Syllabus:

Duration
(Hours)
I Fundamentals of Auditing: Introduction, Definition and Scope, Objectives,
Standards & Procedures, Nature and limitations of Auditing, Basic Principles 3
governing an audit
II Audit Engagement – Audit planning, Audit programme, Control of quality of
audit work, Delegation and supervision of audit work 3
III Documentation – Audit working papers, Audit files: Permanent and current
audit files, Ownership and custody of working papers 3
IV Audit evidence – Audit procedures for obtaining evidence, Sources of
evidence, Reliability of audit evidence, Methods of obtaining audit evidence, 3
Physical verification, Documentation, Direct confirmation
V Advantages / Importance of Audit, Internal Control, Internal Check 3
VI Different Types of Audit, Difference between Auditing & Investigation 4
VII Audit of payments – General considerations, Wages, Capital expenditure,
Other payments and expenses, Petty cash payments, Bank payments, Bank 4
reconciliation
VIII Audit of receipts – General considerations, Cash sales, Receipts from debtors,
Other Receipts 4
IX Audit of Purchases – Vouching cash and credit purchases, Forward purchases,
Purchase returns, Allowance received from suppliers 4
X Audit of Sales – Vouching of cash and credit sales, Goods on consignment, Sale
on approval basis, Sale under hire-purchase agreement, Returnable containers, 4
Various types of allowances given to customers, Sale returns
XI Audit of suppliers’ ledger and the debtors’ ledger: Confirmatory statements
from credit customers and suppliers, Provision for bad and doubtful debts, 4
Writing off of bad debts
XII Audit of a Company: Qualification of an Auditor, Disqualification of a
company Auditor, Appointment & Removal of an Auditor, Statutory Rights & 3
Powers of a company Auditor, Duties of the company Auditor, Joint Auditors,
Branch Auditors
XIII Audit Report: Qualifications, Disclaimers, Adverse opinion, Disclosures,
Reports & certificates 3
XIV Liabilities of an Auditor: Liabilities for negligence, Liabilities for misfeasance,
Criminal Liabilities of an Auditor, Other Liabilities of an Auditor 3
XV Reading of Ledger Accounts 12
Reference Books:
Sekar and Prasath. A Students' Handbook on Auditing and Assurance. July 2012, 7th Edition
Journals, newsletters and study material issued by CA Institute

Program: B. Com. (Hons.) Semester :VI
Course: Corporate & Information Technology Law Code: 6.1

50 10 0 4 50 50
To familiarize the students with the understanding and provision of Company and IT related
laws. Case studies and problems involving issues in Company and IT related laws are required
to be discussed.
Pedagogy: Lectures, Videos, Case laws, Articles
Detailed Syllabus:
Module
Duration
(Hours)
Company:
Definition, Characteristics, Lifting of Corporate Veil, Types of
I Companies, Formation of a Company, Promoters, Pre-incorporation 10
Contracts, Provisional Contracts, Memorandum of Association,
Articles of Association.
Prospectus
Contents, Abridged Prospects, Red-herring Prospectus, Shelf
Prospects, Statement in lieu of Prospectus, Misrepresentation of
II Prospectus, Share Capital: Issue and allotment of shares, Buy Back of 10
Shares, Rights Issue, Book Building, Bonus Share, Demat System,
Forfeiture and Surrender of Shares, Provisions relating to Payment of
Dividend, Investor’s Education and Protection Fund.
Directors
III Classifications of Directors, Appointment, Qualification and 10
Disqualifications, Legal Position and Powers, Managing Director, Manager,
Meeting of Board of Directors, Meeting of Shareholders, Requisites of a
valid Meeting: Notice, Agenda, Chairman, Quorum, Proxy, Polls,
Resolutions and Minutes. Compulsory Winding Up.
Emerging Issues in Company Law
Concepts of Producer Company, One Person Company (OPC), Small
IV Company, Associate Company, Postal Ballot, Audit Committee, 8
Independent Director, Director Identity Number (DIN), Corporate Identity
Number (CIN), MCA-21, Online Filing of Documents, Online Registration
of Company, National Company Law Tribunal (NCLT), Corporate
Governance, Clause 49, CSR, Insider Trading, Rating Agencies
Information Technology Law
Concept of Information Technology and Cyber Space

V Interface of Technology and Law – Jurisdiction in Cyber Space and 7
Jurisdiction in traditional sense – Internet Jurisdiction – Indian Context of
Jurisdiction – Enforcement agencies – International position of Internet
Jurisdiction – Intellectual Property and the Internet – Legal issue in cloud
computing – Case in Cyber Jurisdiction
Information Technology Act, 2000
Aims and Objects – Overview of the Act – Jurisdiction – Electronic
Governance – Legal Recognition of Electronic Record and Electronic
VI Evidence – Digital signature Certificates – Securing Electronic records and 7
secure digital signatures – Duties of subscribers – Role of Certifying
Authorities – Regulators under the Act – The Cyber Regulation Appellate
Tribunal – Cyber Crimes and offences – Internet Service Providers and their
Liability – Powers of Police under the act – Impact of the act on other Laws
E-Commerce
UNCITRAL Model – Legal aspects of E-Commerce – Digital Signatures –
VII Technical and legal issues – E-Commerce, Trends and Prospects – E- 8
Taxation, E-Banking, Online publishing and online credit card payment –
Employment Contracts – Contractor Agreements, Sales, Re-Seller and
Distributor Agreements, Non-Disclosure Agreements- Shrink Wrap
Contract, Source Code, Escrow Agreements, etc.
Text Books:
 K.R. Bulchandani, Avtar Singh
Reference Books:
 Companies Act and Corporate Laws. Bharat Law House Pvt. Ltd. New Delhi
 Company Law Digest. Bharat Law House Pvt. Ltd. New Delhi
 Kamlesh N. &Murali D. Tiwari (Ed), IT and Indian Legal System, Macmillan India Ltd.
New Delhi.
 Vishwanathan Aparna. Cyber Law Indian & Internatinal Perspectives. First Edition,
2012, LexisNexis Butterworths Wadhwa, Nagpur.
 Vakul Sharma. Hand book of Cyber Laws. Macmillan India Ltd. New Delhi.
 S.V. Joga Rao. Computer Contract & IT Laws (in 2 Volumes), 2005 Prolific Law
Publifications, New Delhi.
 Law Relating to Intellectual Property Rights – V K Ahuja
Program: B. Com (Hons.) Semester : VI
Course: Operations Management and Research Code: 6.2

60 0 0 4 50 50
 To acquaint the students with the functions and disciplines of Operations Management
and its universal applicability.
 To familiarize the students with the basic concepts involved in Operations Research.
 To explain the importance of the application of Operations Research to various types of
business relationships
 To provide only elementary but comprehensive introduction to Operations Research.
Learning Outcomes:
 A complete understanding about various functions and disciplines of Operations
Management.
 Incorporating various Japanese techniques in day to day working.
Pedagogy
Lectures; PPTs, Virtual IVs; Videos; Case Studies
Detailed Syllabus:
Module
Duration
(Hours)
 Basics of operations management 4
 Scope & functions
I  Production Vs Productivity
 Partial and Total Productivity
 4 Ms
 Efficiency Vs Effectiveness
II Production Systems: 4
 Continuous: Mass / Flowline production
 Batch Production
 Job production
 Projects
III Plant Location: 2
 Factors affecting plant location
 Rural Vs Urban Factors
IV Plant layout : 6
 Principles of plant Layout / Factors affecting plant layout
 Material flow system ( I type, U type, S Type , O Type, L Type)
 Process Charts (Operations & Flow Type)
 Type of Plant Layouts (Process, Product, Fixed Position, Hybrid)
 Material Handling Equipments (Types / Principles)
V Inventory Management: 5
 Concept of EOQ (Finding EOQ, Total Cost, No. Of Orders, Cycle
Time)
 ABC Analysis
 VED Analysis
 FSN Analysis
 SOS and GOLF Analysis
VI Maintenance Management 2
 Bath-tub curve
 Preventive and Breakdown maintenance
Various techniques: 6
 Kaizen
VII  Kanban
 JIDOKA, POKA YOKE, 5S, GEMBA, ANDON
 Six Sigma
 Quality Control
 7 Quality Tools
RB Khanna
Russell & Taylor
VIII Basics of ISO 1
IX Linear Programming – I [Graphical] 5

 Formulation and solving of Linear Programming Problems.
 Minimization and Maximization types.
 Mixed constraints.
 Explanation of infeasible/unbounded solutions
X Linear Programming – II [Simplex] 10
 Formulation and solving of linear programming model for the
given data. Maximization (all constraints of the type ≤ only) and
minimization ( all constraints of the type ≥ only ) type of
problems.
 Mixed constraints only simple problems.
 Big-M method excluded. Total number of inequations to be upto
at most three (3) and total number of decision variables to be upto
at most 3. All solutions to be completed within 2
iterations (excluding the initial table).
 Sensitivity analysis to include only (i) effect of changes in the
objective function coefficients (ii) effect of changes in R.H.S.
coefficients.
 But, Degeneracy, two minimum ratios being equal, ‘infinity’ and
‘negative’ minimum ratios included.
 Unbounded solutions to the initial problem included.
XI Network Analysis – PERT & CPM 15
 Objectives. Managerial applications. Basic Network

components. Construction of network based on nodes (events)
and activities. Dummy included.
Start, finish, slack times for events and activities. Total Float, Free
Float and Independent Float. Critical events, critical activities,
critical path.
 Methodology of PERT. Three Time Estimates. Expected project
duration. Expected Activity durations and Variance of
activities. Estimate of Probability. 90%, 95%, 99% assurance
period. Reading of normal tables. Given various durations, find
probability of completion. Maximum number of activities to be
restricted to upto 10 (ten) only.
 Distinction between PERT and CPM. Time-Cost trade off. Cost
Slope. Methodology of CPM technique. Stepwise crashing to be
done. Optimum cost and minimum time problems. Crashing
answer should be obtained within a maximum of 6 (six) steps
Text Books:
1) R.B. Khanna, Production and Operations Management (latest edition). PHI Learning
2) R. Russell & B. W. Taylor, Operations Management – Creating Value across the Supply Chain (7 th
Edition). Wiley India
Reference Books:
1) Ram Naresh Roy. A Modern Approach to Operations Management. New Age
International (P) Ltd.
2) SN Chary. Production & Operations Management. Tata McGraw-Hill Education.
3) N D Vohra, (2010), Quantitative Techniques in Management (4th Edition)
4) J K Sharma, Operations Research, MacMillan Publications
5) Kapoor V K, Operations Research. S. Chand & Sons Publications
6) Hillier, Operations Research, McGraw Hill publications
7) Jhamb L C, Quantitative Techniques, Everest Publishing House.
8) S D Sharma, (2003), Operations Research (8th Edition): Kedar Nath Ram Nath and
Co.
Course: Entrepreneurship & Project Code: 6.3

30 0 0 4 50 50
 The purpose of the paper is to motivate the student towards entrepreneurship as a career
option.
 To make them aware about the existing infrastructure and guide them towards designing
a business plan for a successful venture
Learning Outcomes:
 The students will be able to design successful Business Plan in order to set up a venture in
future. The students will become more capable in self-employment.
Pedagogy
Lecture PPT’s, Case Study, Group Discussions, News Clips, Video based discussions, Business
Modeling, Class Activities, TED Talks and Talks by Entrepreneurs.
Detailed Syllabus:
Module
Duration
(Hours)
Ideas and Innovation: The ideation process; Idea generation; Business
I ideas to execution process 2
Promotion of a Venture: Opportunities Analysis, Lifecycle of a successful
venture
1. Industry analysis (5 Forces Model. (Michael Porter’s Five Forces
Model))
II
2. PESTLE Analysis
7
3. SWOT & TOWS Matrix.
4. 5W1H Model Worksheet.
Competitive factors; Market Opportunities and marketing strategies,
Positioning strategy
Unique Selling Proposition (USP), Venture capital and other sources of
financing a new venture
Feasibility Study of the Venture: Creating a Business Model Canvas to
III understand business feasibility, Value Chain analysis, Financial plan, 5
Business expansion plan
IV Case Study of Start-ups (Stories of Success and failures) 3
V Preparation of a Blue Print for Business Plan 13
VI Making of Business Plan 30
Text Books:
Rajeev Roy, 2Ed, Entrepreneurship, Oxford University Press
Reference Books:
Brandt, Steven C., 3E, ‘The 10 Commandments for Building a Growth Company’, Macmillan
Business Books, Delhi.
Bhide, Amar V., ‘The Origin and Evolution of New Businesses’, Oxford University Press,
New York.
Desai, Vasant, ‘Small Scale Enterprises Vols. 1-12’, Himalaya Publishing House.
Desai, Vasant, ‘Dynamics of Entrepreneurial Development and Management’, Himalaya
Publishing House.
Dollinger, Mare J., 3E, ‘Entrepreneurship: Strategies and Resources’ Prentice Hall
Patel, V. G., ‘The Seven Business Crises and How to Beat Them’, Tata-McGraw, New Delhi.
Vesper, Karls H., ‘New Venture Strategies’, (Revised Edition), Prentice-Hall.
Holt, “Entrepreneurship-New Venture Creation”, Prentice Hall of India
Hisrich, Peters and Shepherd; “Entrepreneurship” McGraw Hill Companies
Siner David; “ Entrepreneural Megabucks”, John Wiley and Sons, New York.
Pandey I M” Venture Capital- The Indian Experience”; Prentice Hall of India
Course: Financial Modelling Code: 6.4

02 58 0 4 50 50
To develop Financial Models in reference to different aspects of Finance, Accountancy, Taxation, Stock
Markets and Valuation
To make students aware of business intricacies through simulation software with multiple variable
scenarios.
To develop the intensive usage of MS-Excel and its advanced commands
Pedagogy: The course shall consist of relevant pre-reading material in accordance with the
various pedagogy used as under:
 Cases
 Data-Sets
 PPTs
Detailed Syllabus:

Wise
Duration
(Hours)
1 Excel Commands – Basic & Advanced 15
2 Time Value of Money 2
3 Analysis of Financial statements using Excel 3
4 Forecasting Financial Statements based on assumptions 10
5 Forecasting of Cash Flow Statement. 2
6 Preparations of Master Budgets by incorporating various functional budget of an 4
organization
7 Valuation of firms & equity using excel 10
8 Tax models, Dividend models, Ageing Analysis, Statistical Model inferences 14
and other models
Text Books:
 Simon Benninga. Financial Modelling
Reference Books:
 Michael Kleen - Financial Modeling
 Michael Rees - Financial Modelling
 Chandan - Financial Modelling using EXCEL and VBA
Program: B.Com. (Hons.) Semester : VI
Course : Indian Accounting Standards Code: 6.5a

Term End
Internal Continuous
Examinations
Lecture Practical Tutorial Credit Assessment (ICA)
(TEE)
(weightage)
(weightage)
30 0 0 2 20 30
Objectives:
To have an understanding of the impact of Accounting Standards
To understand from various stakeholders perspective the impact of Accounting Standards on
financial statements
Outcomes:
Students should be able to understand the impact of Accounting Standards (Indian AS and IFRS)
on Financial Statements and analyse financial statements with respect to the same.
Detailed Syllabus:

Wise
Duration
(Hours)
Indian AS & Road Map - Carve-outs (IFRS 1)
Events after the Reporting period (IAS 10 & Indian AS
I 10)Introduction 4
Adjusting and non-adjusting events (after the balance sheet date) -
Dividends proposed or declared after the balance sheet date
Fair Value Measurement (IFRS 13)
Definition of fair value- framework for measuring fair value-
disclosures about fair value measurements
Intangible Assets (Indian AS 38)

Recognition criteria - Initial measurement - Research and Development -
10
Cost of the internally generated intangible asset – Amortization –
II Retirement and disposal - Disclosure
Indian AS 36 – Impairment of Assets

Identifying an asset - Measuring recoverable amount - Recognizing and
measuring an impairment loss - Cash-generating units and goodwill -
Reversal of impairment loss for goodwill
Income Taxes (IAS 12 & Indian AS 12)

Accounting for deferred tax - Temporary differences not recognized for
deferred tax - Deferred tax assets - Current and deferred tax recognition
Operating Segment (IFRS 8 & Indian AS 108)
Geographical Segment - Business Segment - Reportable Segments
Share Based Compensation (IFRS 2 &Indian AS 102)

III 16
Accounting treatment for ESOP
Business Combinations (IFRS 3)

Indian AS 111 – Joint Arrangements
Indian AS 112 – Disclosure of Interests in Other Entities
Indian AS 28 - Investments in Associates and Joint Ventures
Implications of Low Quality Financial Reporting
Total 30
Text Books:
Datey V.S., Indirect Taxes Law and Practice, Taxmann
Sanjeev Kumar, Systematic Approach to Indirect Taxes, Bharat
Bangar and Bangar, Students’ Guide to Indirect Taxes, Aadhya Prakashan
Reference Books:
Wiley’s IFRS Practical Implementation Guide and Workbook Abbas Ali Mirza Magnus Orrell
Graham J. Holt
Applying International Accounting Standards - Paul Pacter Keith Alfredson, Ruth Picker, Ken J.
Leo, Jennie Radford, John Wiley & Sons
IFRSs Simplified - Prof. T.P.Ghosh
Students guide to Accounting Standards by D S Rawat, Taxmann Publication
A Students' Handbook on Accounting Standards by CA Institute
Journals, newsletters and study material issued by CA Institute
Latest edition of text book may be used
Program: B. Com. (Hons.) Semester : VI
Course : Audit II Code: 6.5b
30 0 0 2 40 60
To understand concepts relating to special entity auditing
Learning Outcomes:
Students should be well versed with various aspects of auditing for special entities and the
specific types of auditing
Pedagogy: Certain modules would have Pre-read according to which the pedagogy may be any
of the below:
Handouts-Practical Questions, PPT, Cases, Newspaper Discussion, Theory & note
Detailed Syllabus:

Duration
(Hours)
I Audit of Different Institutions 15 hours
Banks- Legislation Relevant to Audit of Banks, Approach to Bank
Audit, Internal Control Evaluation, Non-Performance Assets
(Concept, Provisions), Long Form Audit report.
Insurance Companies- Legislation Relevant to Audit of Insurance
companies (Life and General Insurance), Review of Internal Control,
Audit Report (Matters as per IRDA).
Educational Institutions and Hospital
Features and Basic Principles of Government Audit-Local Bodies and
Non- Profit- Seeking Organizations (including NGOs).
Comptroller and Auditor General and its Constitutional Role.
II Specific Audits 15 hours
Cost Audit- Concepts, Objectives, Advantages, Relevant Provisions
of Companies Act.
Management Audit
Tax Audit
Systems Audit
Social Audit
Environment Audit
Energy Audit
Forensic Audit
Peer review (Concepts, Objectives and Regulatory, Requirements)
Auditing in Computerized Environment
Text Books:
Reference Books:
In addition to the references mentioned above, the below books can also be used
 Accounting Standards and Guidelines issued by ICAI
 Auditing Assurance Standards and Guidelines issued by ICAI
Overall Learning Outcome:

Program: B.Com. (Hons.) Semester : VI
Course: Ethics & Governance Code: 6.6

60 0 0 4 50 50
 To acquaint the students with basic understanding of how businesses should behave ethically
and the concept of Corporate Governance gaining importance in today’s business world due
to corporate scams and accountability issues
Learning Outcomes:
By the end of the semester the students would be having a better understanding of how businesses
devise their strategy to positively engage all their stakeholders.
Pedagogy:
PPT’s, Case Study, Group Discussions, Video Clips and Movie Reviews, Latest News Clips and
News Videos on Corporate Governance issues.
Detailed Syllabus:

Duration
(Hours)
Business Ethics
BUSINESS ETHICS & THE CHANGING ENVIRONMENT.
Environmental forces and the Stakeholders.

Stakeholder Management Approach.
I WHAT IS BUSINESS ETHICS & WHY DOES IT MATTER? 10
What is Business Ethics - Definition
Why does Ethics matters in Business?
Levels of Business Ethics
Five Myths about Business Ethics
Ethical issues faced by organizations today – Unethical Business
Practices & the employees.
Unfair Business Practices: Features and Reasons.
Kohlbergs’ theory of Moral Development
Stakeholders Perspective in Business:
 STAKEHOLDERS MODEL
 STAKEHOLDER MAPPING USING MENDELOW’S MATRIX
II  NEGOTIATION METHODS: RESOLVING STAKEHOLDERS 10
DISPUTES
 MANAGING CRISIS – Corporate Social Response Phases
 Moral Dimension of Stakeholder and Issues
Management
 Crisis Management Recommendations
VALUES IN BUSINESS
 VALUES AND VISION STATEMENTS
 Ashridge’s Mission Model to analyze Values and
III Purpose Statements 10
 Instrumental and Terminal Values in Business
 Core Values of organizations
Code of Ethics
 CORPORATE SELF-REGULATION & ETHICS PROGRAMS:
IV  Code of professional ethics 6
 Code of Conduct
 Problems with Ethics and Conduct Codes
Ethical Dilemmas
 ETHICAL ISSUES INTENSITY MODEL
V  ETHICAL DILEMMAS IN AREAS OF FINANCE, MARKETING, 8
HRM, AND OPERATIONS
Ethical Decision Making
 FRAMEWORK FOR ETHICAL DECISION MAKING
VI  KOHLBERG’S MODEL 8
 RULES FOR ETHICAL DECISION MAKING (Justice rule, Rights
rule, Utilitarian Rule, Common Good rule and Virtues
rule)
Corporate Governance
 DEFINITION AND NEED
 EVOLUTION OF CORPORATE GOVERNANCE IN INDIA

 UN GLOBAL COMPACT AND ITS 10 PRINCIPLES
VII  CORPORATE GOVERNANCE COMMITTEES IN INDIA 8
– SEBI – Kumarmangalam Birla (1999)
– SEBI – Narayana Murthy (2002)
– Dept. of Corporate Affairs – Naresh Chandra (2002)
– GOI – J. J. Irani (2005)
– Voluntary Guidelines issued by Ministry of
Corporate Affairs (2009) – Board of Directors,
Independent Directors and Whistle Blowing
policies
Reference Books:
 Manuel G. Velasquez. Business Ethics: Concepts and Cases.6th Ed
 C.S.V. Murthy. Business Ethics: Text and Cases.2010 Ed
 Subhash Chandra Das. Corporate Governance in India. Prentice Hall – 2008
 Note: Students are expected to refer to latest editions
Internet References:
 http://www.nfcgindia.org/
 http://www.corporate-ethics.org/

ASM SOC B. Com. (Hons.) Course Syllabus 2019-22

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ASM SOC B. Com. (Hons.) Course Syllabus 2019-22

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B.Com. (Hons.

1.3 Principles of Management 2.3 Quantitative Techniques

1.5 Microeconomics 2.5 Macroeconomics

5.4 Financial Markets & Institutions 6.4 Financial Modeling

5.6 Audit - I 6.6 Audit - II

Course : Financial Accounting- I Code: 1.1

Module Module Content Module

Branch Accounts – Stock and debtors’ method, Debtors Method and

Any other information:

Note: Latest edition of text book may be used.

Note: Latest edition of text book may be used.

Pedagogy: Lectures; Case Discussions; Audio-visual aids; Field-based projects. Pre-requisite is

Module Module Content Module

Classical Management Approaches:

Students would read the research of leading contemporary management

(a) Meaning and Characteristics

Human Resource Planning:

Note: Latest edition of text book may be used.

Pedagogy: PPT presentations, Interactive sessions, Group Discussions/Group activities, Role

Teaching Scheme Evaluation Scheme

II Demand, Supply and Market Equilibrium- Concept of Demand; 3

Market Equilibrium; change in market equilibrium; Role of price as an 1

Income elasticity of demand (Normal v/s Inferior goods); Cross price

Numerical Worksheet on price elasticity of demand.

Application of price elasticity of demand: Case Studies 2

Taxation: taxes on sellers, taxes on buyers (either one) elasticity and

IV Consumer Behavior -cardinal utility analysis- Law of Diminishing 1

Consumer Behavior: Ordinal Utility Analysis-Notion of Preferences 4

Price Consumption curve and demand curve; Income consumption 2

V Theory of Production- Fixed and Variable inputs; Production function 2

Production with one variable input (Labor); Concept of Total product, 2

Production with two variable input; Isoquants, MRTS, Returns to 2

Short run Average cost curve; Marginal cost; Relationship between

Long run average cost curve-; Returns to scale; Worksheet on 2

Optimal combination of factors: Maximizing output subject to cost 2

VI Concept of total revenue average revenue and marginal revenue; 2

Perfect Competition – Meaning and characteristics of PC; Demand 4

Profit maximizing equilibrium of a firm and industry under PC (Short

Monopoly- Monopoly: meaning and features; Profit Maximization: 3

Measure of Monopoly power, deadweight loss under Monopoly, Price

Monopolistic competition- features; Price 2

and output equilibrium under MC market; Monopolistic Competition

Numerical Worksheet on profit maximisation; Case Studies 2

Introduction to game theory 4

-Nature and Scope

Oligopoly Market Structure

Features of oligopoly market

Types of oligopolistic firms

Application of Game theory to Oligopoly Markets

VII Group Presentation: Real World applications of microeconomic 5

Reference Books: Principles of Microeconomics, N. Gregory Mankiw

Any other information:

Note: Latest edition of text book may be used.

Course: Organizational Behavior & HRM Code: 1.6

Thinking Process, Whole Brain Thinking

 Edward De Bono’s Six Thinking Hat Technique

III Attitudes, Emotions and Job Satisfaction: 7

Stages in Team Formation

HRM-concept, definition, role, responsibilities and its growing

Shift from traditional HRM to contemporary HRM, strategic human

X Emerging Trends in HRM: HRIS-concept, People Metrics, HR 4

Note: Latest edition of text book may be used.

1. To help students acquire conceptual knowledge of accounting of partnership firms.