School of Finance and

Commerce

NEP2020 compliant Course Book

For
Bachelor of Commerce (International Accounting &Finance)
(with effect from 2021 - 2024 onwards)
After successful completion of B. Com. (International Accounting & Finance) program,
students will be awarded a Degree of B. Com (International Accounting & Finance) by
Galgotias University and an Advanced Diploma* in Business and Accounting by Association
of Chartered Certified Accountants (ACCA), UK.

*Additionally, the Students will have to take up the computer-based exams for Auditing &
Assurance, Corporate Reporting and Financial Management at designated ACCA centres in
India for the award of the Advanced Diploma.
 Galgotias University
Galgotias University’s mission is to graduate socially responsible future technologists and
business leaders with good communications skills, problem solving skills and an
entrepreneurial spirit with a commitment to economic development. With a strong
multidisciplinary knowledge base, graduates of GU will be well prepared to succeed in an
increasingly competitive global economy. With a focus on multidisciplinary research and
education and a learning model that emphasizes active learning, GU aspires to be globally
known for innovation at the intersection of disciplines. GU’s bold vision builds upon over a
decade of excellence of Galgotias Institutions in engineering and business education. Galgotias
Institutions have been nationally ranked by India Today, Business Today and Outlook for their
programs in engineering. Galgotias Business School was recently recognized by Dun and
Bradstreet as a leading business school in India. With a 100% placement record for the last four
years supported by multinational firms like Accenture, Hewitt, IBM, Infosys, Nokia, and
Samsung, Galgotias Institutions have earned the respect of top performers in the industry.

University Vision
"To be known globally for value-based education, research, creativity and innovation"

University Mission
• Establish state-of-the-art facilities for world class education and research.
• Collaborate with industry and society to align the curriculum,
• Involve in societal outreach programs to identify concerns and provide sustainable
ethical solutions.
• Encourage life-long learning and team-based problem solving through an enabling
environment.

School Vision
“To be one amongst the well-known Finance and Commerce institutions globally that imparts
value-based, rigorous and inter-disciplinary education”

School Mission
1. To nurture aspiring professionals in the area of Finance and commerce by providing
strong fundamental knowledge of the subject and its linkages with other areas of study
2. To enable learners to understand the dynamic and ever-changing socio-economic and
technological Environment and to comprehend its impact on Business through
innovative pedagogical approaches such as case studies and simulations etc.
3. To foster a culture of learning, innovation, collaboration and research through
individual and team-based exercises such as book reviews, group discussion and role
plays etc.
 About Advanced Diploma in Business and Accounting awarded by
Association of Chartered Certified Accountants, UK
The ACCA is a chartered body of the UK established in 1904 and has a history of 114 years of
professional existence. The accounting pillar of ACCA is entirely based on the IFRS which is
now compulsory in India through Ind AS. This provides opportunity for the students as the
demand for Ind AS skills far exceed the supply. The ACCA qualification is recognised in over
185 countries which makes it very much globally acceptable. It covers all areas of business,
from financial statements, management accounting, business taxation, law to audit and also
professional business ethics.

Galgotias University has an academic association with ACCA, UK.

The syllabus has been designed collectively with three levels of learning viz.
(a) Knowledge & Comprehension,
(b) Application skills and
(c) Professional skills.

The syllabus aims at building skill-oriented learning rather than knowledge-based learning
which increases employability of the learners.

As part of the program, 9 specialized exams have been included in the B.Com. program and
credit structure from ACCA syllabus. A student will be eligible for ACCA qualification
examination if he/she has taken these courses at the university. A student will be exempted
from appearing in 6 (Six) courses and would only be required to appear in three courses for
ACCA qualification. On completion of the courses 1 to 9, students are awarded the Advanced
Diploma in Business and Accounting from ACCA UK on completion of their 3rd year B. Com
degree along with the degree of B.Com. (International Accounting and Finance) by Galgotias
University.
Program Educational Objectives (PEOs)
PEO 1: Graduates shall exhibit a deeper understanding of the Commerce Discipline and
Internationally prevalent Accounting Standards and Financial theories & concepts.
PEO 2: Graduates shall be equipped with necessary techniques, skills and knowledge to pursue
further higher studies in professional and academic programs in commerce and Finance
PEO 3: Graduates shall drive entrepreneurship initiatives on their own or within the
organization in which they are employed

Program Specific Outcomes (PSOs)

On completion of the B. Com. (International Accounting & Finance) program the students will
be able to:
PSO 1: Identify, formulate, and analyse commercial and financial issues reaching validated
conclusions based on globally available data and through specialized accounting software
PSO 2: Comprehend the need, significance and methodology of Financial reporting both in the
domestic and global context

B. Com. (International Accounting & Finance) - Program Outcomes (PO’s)

PO 1: B. Com. (International Accounting & Finance) Graduates will be able to apply the
knowledge of Accounting and Finance, especially pertaining to international Accounting and
Finance, to solve real life business issues. As such, they may choose the much tried and tested
path of CA, CS, CMA, CCA, etc. As also, they will have ample opportunity to choose an out-
of-the-box career option such as one in travel and hospitality, media and telecommunications
depending on the path one chooses.

PO 2: Students will be able to gain a thorough basic knowledge about modalities related to
Financial Reporting and compliance with Indian and International Accounting Standards in the
field of finance in project management to work as an entrepreneur/a team member/a team leader
to manage projects in multidisciplinary environments by analysing and interpreting financial
and non-financial information for Business Decision making.

PO3: Graduates will have specializations and practical disclosures which would provide the
student ability to apply appropriate modern management & IT tools, techniques and resources
including prediction & modelling to Financial & Accounting activities.
PO 4: Students will learn from add-on value-based and job-oriented courses and imbibe
contextual knowledge and professional ethics to assess the issues related to society, health,
safety, law, and culture pertaining to business & financial management practices, thereby,
ensuring their sustenance at various managerial levels of the organization by capturing and
visualizing the impact of financial decisions in societal and environmental context and
demonstrating the knowledge of sustainable growth and development.
PO 5: Graduates will develop communication skills and build confidence to face the
challenges of the corporate world and making them industry ready and develop various
managerial and accounting skills for good professional opportunities.
 SCHOOL OF FINANCE & COMMERCE
B. Com. (International Accounting & Finance)
Semester Own Faculty Any Faculty Other Faculty Vocational Co-Curricular
Industrial Training / Semester Yearly
Survey Project Credits Credits
Co-Curricular
Sub I (Major) Sub II (Major) Sub III (Major) Sub Minor / Electives Vocational Minor Minor

Introduction to
Computer Applications
Business Business Food, Nutrition
/ Business
SEM 1 Organisation Statistics 3 & Hygiene 23-27
Communication
(6) (6) (2)
(elective chose any one)
(6)
Language Course
(UE) 50
Business Economics / (4)
Financial
Essentials of E-
Business Accounting & First aid and
Commerce elective
SEM2 Management Computerised 3 Health 23-27
choose any one)
(6) Accounting (2)
(6)
[4(T)+2(LAB)]

Business Regulatory
Framework / Inventory
Physical
Company Law Cost accounting Management (elective
SEM3 3 Education 23-27
(6) (6) choose any one)
Indian (2)
(6)
Constitution/
Disruptive
technology ( AI,
Data science)
50
/NCC /NSS and
others (or any
other university
Fundamental of Human Value
elective)
Income Tax Marketing + Corporate Reporting &
(4)
SEM 4 Law and Digital (ACCA 7) 3 Environmental 23-27
Accounts (6) Marketing (4 + (6) Studies
2) (2)

Corporate Good & Services

Accounting (5) Tax (5)
Analytic Ability
Internationa Financial
& Digital Industrial
SEM 5 Management (ACCA 9) 28
Monetary Awareness Training (3)
(3)
theory & (2)
Banking in India
Business
/ Principles and
Finance (5)
Practices of
Insurance
(choose anyone)

53

Accounting for
Auditing (5)
Manager (5) Communication
Skills &
Personality
development Survey Project
SEM 6 25
(includes (3)
Financial Market
Operation / Campus to
Corporate)
Business Ethics
Comprehensive and Corporate (2)
Viva (5)
Governance
(elective -
choose any one)
(5)

TOTAL CREDITS 153

 PROGRAM STRUCTURE
B. Com. (International Accounting and Finance) (BIAF)
SEMESTER-WISE COURSES

FIRST YEAR- SEMESTER-I

S. Course Code Course Title L T P C
No
1 C010101T Business Organization 6 0 0 6

2 C010102T Business Statistics 6 0 0 6

3 C010103T / Introduction to Computer Applications / 6 0 0 6

C010104T Business Communication (elective chose any
one or major subject from other schools)
4 Language (minor / electives) 4 0 0 4
5 Vocational Subject Track Course 1 3 0 0 3

6 Z010101T Food, Nutrition & Hygiene 2 0 0 2

Total 23 - 27

FIRST YEAR- SEMESTER-II

S.
No Course Code Course Title L T P C

1 C010201T Business Management

6 0 0 6
2 C010202T Financial Accounting
4 0 0 4
2 C010203P Computerized Accounting 0 0 2 2
4 C010204T / Essentials of E-Commerce / Business
C010205T Economics (elective choose any one or 6 0 0 6
major subject from other schools)
5 Language (minor / electives) 4 0 0 4

6 Vocational Subject Track Course 2 3 0 0 3

7 Z020201 First aid and Health 1 0 1 2
Total 23 - 27
 SECOND YEAR- SEMESTER-III
S. Course Name
Course Code L T P C
No
1 C010301T Company Law 6 0 0 6
2 C010302T Cost Accounting 6 0 0 6
3 C010303T / Business Regulatory Framework /
C010304T Inventory Management (elective choose
anyone or major subject from other 6 0 0
6
schools)
4 Indian Constitution, /Indian History/
Vedic Studies/Vedic Maths//NCC /NSS 4 0 0 4
and others
5 Vocational Subject Track Course 3 3
3 0 0
6 Z030301 Physical Education & Yoga 2
2 0 0
Total 23 - 27

SECOND YEAR- SEMESTER-IV

S. L T P C
No Course Code Course Title
1 C010401T Income Tax Law and Accounts 6 0 0 6
2 C010402T Fundamental of Marketing 4 0 0 4
3 C010403P Digital Marketing 0 0 2 2
4 Corporate Reporting (ACCA7) 6 0 0 6
5 Indian Constitution, /Indian History/ Vedic
Studies/Vedic Maths//NCC /NSS and others 4 0 0 4

6 Vocational Subject Track Course 4 3 0 0 3

7. Z040401 Human Values and Environmental Studies 1 0 1 2
Total 23 - 27
 THIRD YEAR- SEMESTER-V
S. No Course Code Course Title L T P C
1 C010501T Corporate Accounting
5 0 0 5
2 C010502T Good and Services Tax
5 0 0 5
3 C010503T Business Finance 5 0 0 5
4 C010505T Monetary Theory and Banking in India
Principles and Practices of Insurance 5 0 0 5
(elective - choose any one)
5 International Financial Management 3 0 0 3
6 Z050501 Analytic Ability & Digital Awareness
2 0 0 2
7 Industrial Training
0 0 3 3
Total 28

THIRD YEAR- SEMESTER-VI

S. No Course Code Course Title L T P C
1 C010601T Accounting for Managers 5 0 0 5
2 C010602T Auditing 5 0 0 5
3 C010604T / Financial Market Operations / Business
C010606T Ethics and Corporate Governance 5 0 0 5
Elective (Choose any 1)
4 Comprehensive Viva 5 0 0 5
5 Communication Skills & Personality
2 0 0 2
development
6 Z060601 Survey Project 0 0 0 3
Total 25

• Total Credits – 153

Major Subject – I & II
As mentioned in Program Structure (NEP2020 Framework) above, a student has to compulsorily study
these subjects offered at School of Finance and Commerce (SFC).

Major Subject – III

As mentioned in Program Structure (NEP2020 Framework) above, a student can choose it from any
school of the University including SFC. The courses mentioned above in the program structure are the
courses which are offered by SFC for Major Subject -III area.

Special Subjects
Special subjects are added in the NEP2020 framework to ensure that the students receive a higher
concentration of learning in selected areas of finance, accounting, auditing, etc. pertaining to global
requirements.

Subject – Minor / Electives

Minor / Elective courses are included in the program structure to ensure that all the students graduating
from the program have a holistic education and are not only able to exploit opportunities in their
professional career but also to become a responsible citizen and societal stakeholder. These courses are
offered through various schools of the university. It is compulsory for the students to study one course
from this category in each semester from semester I to IV.

Co-Curricular Minor
These are life-skill courses and are mandated for every student under NEP2020. A student will
have to study one such course in each semester for all the six semesters of the program.

Subject -Vocational
Vocational courses are included in the program structure with view to enable student with a vocational
skill. A student has to opt for a Vocational Subject and will have to sequentially pass four courses i.e.,
one in each semester from semester I to semester IV. Vocational course may be offered at any school
i.e., students may enrol at other schools of the University or at SFC. However, for vocational courses,
enrolment at other schools is encouraged to infuse diversity in learning.
A suggestive list of Vocational Subject and their respective course is given below. Students are advised
to not to limit themselves to this list but explore university schools for more options.

Course Semes- Offering

Vocational
Course Name Code Credits ter School
Subject
Introduction to Mass Communication 3 I SMCS
Media and Basics of Advertising 3 II SMCS
Communication
Development Communication 3 III SMCS
Studies
Communication Research 3 IV SMCS
Basics of Handwriting Examination 3 I SBAS
Investigation of Identification of Forged Documents 3 II SBAS
Documents Identification of Forged signature 3 III SBAS
Examination of Security Documents 3 IV SBAS
Probability and Statistics (2 credit) + Practical in R (1
credit) 3 I SBAS
 Stock Market Analysis (2 Credit) + Practical in Excel (1
credit) 3 II SBAS

Mathematics Financial Mathematics (2 credit) + Practical in Excel

3 III SBAS
Multivariate Statistical Techniques (2 credit) + Practical
in R (1 credit) 3 IV SBAS

Types of cyber crimes 3 I SBAS

Investigation of cyber- crime related issues 3 II SBAS
Cyber Crime
Cyber bullying and defamation 3 III SBAS
Cryptocurrency 3 IV SBAS
Human Physiology-I 3 I SBAS
Human Physiology-II 3 II SBAS
Basics of Bio-
Science Ethical Guidelines in Clinical Trial
3 III SBAS
Basic Biotechnology 3 IV SBAS
Organic farming/roof gardening/vertical gardening 3 I SoAg
Agriculture Hydroponics 3 II SoAg
Bonsai Cultivation 3 III SoAg
Front Desk Management 3 I SOH
Office Record Keeping SOB/SOH
3 II
Management
Data Management 3 III SOB
Inventory Management 3 IV SOB
Financial Accounting 3 I SFC
Accounting Cost Accounting SFC
3 II
Computerized Accounting 3 III SFC
Advance Financial Accounting 3 IV SFC
Financial Services 3 I SFC
FinancialAdvisory Investment Management and Planning 3 II SFC
Insurance Advisory 3 III SFC
Mutual Funds Investment Advisory 3 IV SFC
Basics of Income Tax 3 I SFC
Taxation Advance Income Tax SFC
3 II
GST 3 III SFC
Corporate Tax 3 IV SFC
Subject – Industrial Training / Survey Project
For industrial training, a student should be placed in any industrial or business establishment
to do full time work in fulfilment of the requirement of the course in the intervening period of
semester VI and semester V of the B.Com. program. It shall include training equivalent to 30
working day (or 6 weeks, with a 5-day week) such that she/he completes (8 hours a day @ 30
days) 240 hours. As a working student, she/he should do any work assigned by the
establishment. The work experience is intended to expose the student to contemporary aspects
of business so that she/he may be able to understand the real life meaning of any of the concepts
taught in the class room. The report should be written in a minimum of 4000 to 5000 words to
describe any of the aspects of business she/he has observed during the period of work
experience. It shall be typed and submitted in three copies (one copy for the establishment, one
for evaluation and one copy for the student’s record). Evaluation of the report will be done
along with B. Com V semester examination.
In the sixth semester, B.Com. students shall take up a survey project. This project is intended
to initiate students in contemporary research methods. Students shall be allocated a project
topic under supervision of a faculty member of the school. Further, students shall study about
the topic, do a literature survey of the topics and conduct primary or secondary data collection.
The next steps would be to analyse the data, interpret it and come out with finding and
conclusions. The report of project shall be evaluated at the end of the semester.

Program Certification and Award

NEP2020 has provided opportunity to exit the program at completion of each year of the program and
allows them to re-enter and obtain the desired level of certification. To facilitate this the whole program
of Undergraduate Commerce is divided into three parts. After first year (two semesters) completion the
certificate awarded is called C.Com. (Certificate in Commerce), after two-year (four semester)
completion the diploma awarded is called D.Com. (Diploma in Commerce) and after three-year (six
semester) completion the bachelor degree of commerce awarded is called B. Com. i.e. Bachelor of
Commerce (International Accounting & Finance).
DETAILED COURSE OUTLINES

Major Subjects I & II

Programme: B.Com. (H) Year: First Semester: First
(IAF)
Subject: Commerce
Course Code: C010101T Course Title: Business Organisation
Course outcomes: After completing this course a student will be able to:
1. Understand the concept of Business Organisation along with the basic laws and norms of Business
Organisation.
2. Understand the terminologies associated with the field of Business Organisation along with their
relevance.
3. Identify the appropriate types and functioning of Business Organisation for solving different
problems.
4. Apply basic Business Organisation principles to solve business and industry related problems.
5. Understand the concept of Sole Proprietorship, Partnership and Joint Stock Company etc.
Credits: 6 Core Compulsory/ Elective: Compulsory
Max.Marks:25+75 Min.PassingMarks:10+25
Total No. ofLectures:90
Unit Topics No. of Lectures
Business: Concept, Meaning, Features, Stages of development of business
and importance of business. Classification of Business Activities.Meaning,
Characteristics, Importance and Objectives of Business Organization,
I 20
Evolution of Business Organisation. Difference between Industry and
Commerce and Business and Profession, Modern Business and their
Characteristics.

Promotion of Business: Considerations in Establishing New Business.

Qualities of a Successful Businessman. Forms of Business Organisation:
II Sole Proprietorship, Partnership, Joint Stock Companies & Co-operatives 20
and their Characteristics, relative merits and demerits, Difference between
Private and Public Company, Concept of One Person Company.

Plant Location: Concept, Meaning, Importance, Factors Affecting Plant

Location. Alfred Weber’s and Sargent Florence’s Theories of Location.
Plant Layout –: Meaning, Objectives, Importance, Types and Principles of
III 20
Layout. Factors Affecting Layout. Size of Business Unit–: Criteria for
Measuring the Size and Factors Affecting the Size. Optimum Size and
factors determining the Optimum Size.

Business Combination: Meaning, Characteristics, Objectives, Causes,

Forms and Kinds of Business Combination. Rationalisation: Meaning,
IV 15
Characteristics, Objectives, Principles, Merits and demerits, Difference
between Rationalisation and Nationalisation.
 Business and Society: Concepts and Objectives of Business,
Professionalization, Business ethics, Business and culture, Technological
V 15
Development and Social Change, Social Responsibility of Business,
Social Audit.

Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&
Management”, Kitab Mahal, (2014).
3. Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization &
Management Systems Approach Mumbai”, Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand &Sons,(1970).
5. Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahal
publishers, (1997).
6. Agarwal K.K., “Business Organisation and Management”.
7. Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.
8. Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.
9. Shukla, Sudhir, “Vyavasayik Sanghathan Evam Prabandha”.
10. Shukla, Sudhir, “Management Concept & Principles”.
11. Yadav, Pankaj, Business Management, Neel Kamal Prakashan, Delehi
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04marks)
Class Test-I(Objective Questions) (04marks)
Class Test-II(Descriptive Questions) (04marks)
Class Test-III(Objective Questions) (04marks)
Class Test-IV(Descriptive Questions) (04marks)
Overall performance throughout the Semester (includes
Attendance, Behavior, Discipline, Participation in Different (05marks)
Activities)

CO-PO MAPPING MATRIX

POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 M W W M W
PO2 S S S S S
PO3 M M M M M
PO4 M M S M M
PO5 M M S W S
Programme: Year: Semester: First
B.Com.(H)(IAF)
Subject: Commerce
CourseCode:C010102T Course Title: Business Statistics
Course outcomes: After completing this course a student will have abilty to:
1. Understand basic of statistics and its relevance in today environment.
2. Understand importance of central tendencies and measure of variation.
3. Understand correlation and regression techniques for forecasting the future.
4. Understand index number and it relevance in cut throat competitive environment.
5. Understand time series data and relevance of past data to find out pattern and future estimation.
Credits: 6 Core Compulsory/ Elective: Compulsory
Max.Marks:25+75 Min.PassingMarks:10+25
Total No. of Lectures:90
Unit Topics No. of Lectures
Indian Statistics: Meaning, About father of Indian Statistics (Prof.
Prasanta Chandra Mahalanobis). Introduction to Statistics: Meaning,
Scope, Importance and Limitation, Statistical Investigation-Planning and
organization, Statistical units, Methods of Investigation, Census and
I 10
Sampling. Collection of Data- Primary and Secondary Data, Editing of
Data Classification of data, Frequency Distribution and Statistical Series,
Tabulation of Data Diagrammatical and Graphical Presentation
of Data.
Measures of Central Tendency–Mean, Median, Mode, Geometric and
Harmonic Mean; Dispersion–Range, Quartile, Percentile, Quartile
II Deviation, Mean Deviation, Standard Deviation and its Co- efficient, Co 25
efficient of Variation and Variance, Test of Skewness and Dispersion,
Its Importance, Co-efficient of Skewness
Correlation- Meaning, application, types and degree of correlation,
Methods-Scatter Diagram, Karl Pearson’s Coefficient of Correlation,
Spearman’s Rank Coefficient of Correlation. Regression Analysis:
III 25
Meaning and significance, Regression vs. Correlation. Linear
Regression, Regression lines (X on Y, Y on X) and Standard error of
estimate.
Index Number- Meaning, Types and Uses, Methods of constructing
Price Index Number; Fixed–Base Method, Chain-Base Method, Base
IV conversion, Base shifting deflating and splicing. Consumer Price Index 15
Number, Fisher’s Ideal Index Number, Reversibility Test-Time and
Factor;

Analysis of Time Series: - Meaning, Importance and Components of a

V Time Series. Decomposition of Time Series: - Moving Average Method 15
and Method of Least square

Suggested Readings:
1. Heinz, Kohler: Statistics for Business & Economics, Harper Collins;
2. Gupta, S. C. Fundamental of Statistics, Himalaya Publication.
3. Sharma J. K., Business Statistics, Pearson Education.
4. Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) Sultan Chand & Sons,
New Delhi.
Note: Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted

Assignment and Class Tests. The marks shall be as follows:

Assessment and Presentation of Assignment (04marks)
Class Test-I (Objective Questions) (04marks)
Class Test-II (Descriptive Questions) (04marks)
Class Test-III (Objective Questions) (04marks)
Class Test-IV (Descriptive Questions) (04marks)
Overall performance throughout the Semester (includes (05marks)

CO-PO MAPPING MATRIX

POs/
COs CO1 CO2 CO3 CO4 CO5
PO1 W W L
PO2 W M M
PO3 M W
PO4 S S S S S
PO5 M W
Programme: B.Com.(H)(IAF) Year: First Semester: Second
Subject: Commerce

Course Code: C010201T Course Title: Business Management

Course outcomes: After completing this course a student will be able to:
1. Appreciate the concept of management and its evolution over the years.
2. Describe the function of planning and organising and terminology associated with it
3. Evaluate the various management functions and importance of communication in an organization and
recommend various ways to improve it for organizational success.
4. Describe the various techniques to perform the controlling function of management

5. Critically analyze the basic assumptions and differences in various theories of motivation and
leadership.
Credits: 6 Core Compulsory/ Elective: Compulsory
Max.Marks:25+75 Min.PassingMarks:10+25
Total No. ofLectures:90
Unit Topics No. of Lectures
Discuss the Management Practices in Indian “Vedas”.Introduction:
Concept, Characteristics, Nature, Process and Significance of
I Management; Managerial Roles (Mintzberg); An overview of functional 20
areas of Management; Development of Management Thought; Classical
and Neo Classical System; Contingency Approach, System Approach.

Planning: Concept, Characteristics, Process, Importance and Types,

Criteria of effective planning. Decision- Making: Concept, Process, Types
and Importance. Management by Objectives. Organisation: Concept,
II Nature, Process and Significance. Authority and Responsibility 20
Relationships. Centralization and Decentralization. Departmentation.
Organizational Structure- Forms. Contemporary organisational formats:
Project, Matrix and Networking;

Staffing - Concept and methods; Direction: Concept and Techniques,

Coordination as an Essence of Management, Communication- Nature,
Process, Importance, Types, Networks and Barriers.Effective
III 20
Communication. Management of Change: Concept, Nature , Types of
Changes and Process of Planned Change, Resistance to Change and
methods of reducing resistance to change.
Controlling: Meaning, Importance and Process, Effective Control System.
IV 15
Techniques of Control

Motivation- Concept, Types, Importance, Theories-Maslow, Herzberg,

McGregor, Ouchi, Financial and Non-Financial Incentives.
V 15
Leadership:Meaning, Concept, Functions and Leadership styles,
Likert’sFour System of Leadership.

Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&
Management”, Kitab Mahal, (2014).
3. Sherlekar, S.A. and Sherlekar, V.S, “Modern Business Organization &
Management Systems Approach Mumbai”, Himalaya Publishing House, (2000).

4. Bhusan Y. K., “Business Organization”, Sultan Chand &Sons,(1970).

5. Jagdish Prakash, “Business Organistaton and Management”, Kitab Mahal
publishers, (1997).
6. Agarwal K.K., “Business Organisation and Management”.
7. Joshi, G.L., “Vyavasayik Sanghathan Evam Prabandha”.
8. Prasad, Jagdish, “Vyavasayik Sanghathan Evam Prabandha”.
9. Shukla, Sudhir, “Vyavasayik Sanghathan Evam Prabandha”.
10. Shukla, Sudhir, “Management Concept & Principles”.
11. Yadav, Pankaj, Business Management, Neel Kamal Prakashan, Delehi
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04marks)
Class Test-I(Objective Questions) (04marks)
Class Test-II(Descriptive Questions) (04marks)
Class Test-III(Objective Questions) (04marks)
Class Test-IV(Descriptive Questions) (04marks)
Overall performance throughout the Semester (includes
Attendance, Behavior, Discipline, Participation in Different (05marks)
Activities)

CO-PO MATRIX
PO / CO CO1 CO2 CO3 CO4 CO5
PO1 W W W W W
PO2 S S S S S
PO3 M M M M M
PO4 M M M M M
PO5 M M S W S
Programme: B.Com.(H)(IAF) Year: First Semester: Second
Subject: Commerce
Course Code: C010202T Course Title: Financial Accounting
Course outcomes: The objective of this paper is to help students to :
1. Acquire conceptual knowledge of fundamentals of accounting
2. Acquire skills for recording business transactions and preparing Financial statements
3. Define Royalty, Hire-purchase and installment payment systems and ability to prepare necessary
ledger accounts under different methods and circumstances
4. Acquire skills to prepare departmental and Branch Accounts
5. Design various Ledger accounts in case of insolvency of partner(s) and Voyage.
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: 100 Min. Passing Marks: 40
Total No. of Lectures: 60
No. of
Unit Topics
Lectures
Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940 known as father
of Accountancy in India. Nature and scope of Accounting, Generally
I Accepted Accounting Principles: Concepts and Conventions, Indian and 8
International Accounting Standards, Convergence to IFRS, Accounting
Mechanics: Double Entry System
Preparation of Journal, Ledger and Trial Balance, Rectification of
II Errors, Concept of Income and its Measurement. Preparation of
10

Royalty Accounts - Accounting Records for Royalty in the books of

Landlords and Lessee, Recoupment of Short-working, Sub - lease, Short
working Reserve Account, Nazarana. Hire Purchase Account -
Accounting Records in the Books of Hire Purchaser and Vendor,
Different Methods of Calculation of Interest and Cash Price,
III 18
Maintenance of Suspense Account, Payment of Premium, Default in
Payment and Partial Returns of Goods. Installment Payment System -
Difference between Hire Purchase and Installment Payment System.
Accounting Records in the book of Purchaser &Vendor, Interest
suspense account.

Installment Payment System - Difference between Hire Purchase and

Installment Payment System. Accounting Records in the book of
Purchaser &Vendor, Interest suspense account.

Departmental Accounts - Meaning, Objects and Importance,

Advantage, Methods of Departmental Accounts, Final Accounts of
Non-Corporate Departmental Business, Allocation of Indirect
IV 14
Expenses. Branch Accounts - Meaning and Objectives of Branch
Account, Importance and Advantages, Classification of Branches,
Accounting of Branch Accounts under various Methods.
 Insolvency Accounts- Meaning, Circumstances of Insolvency,
Procedure of Declaring Insolvency, Preparation of Statement of Affairs
V 10
and Deficiency Account. Voyage Accounts - Meaning & Preparation of
Voyage Accounts.
Suggested Readings:
1. Jain & Naranag, “Advanced Accounts”, Jain Book Agency, 18th Edition, Reprint-2014
2. Jaisawal, K.S., Financial Accounting, (Both in Hindi & English Version), Vaibhav Laxmi Prakashan.
(2010)
3. Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons.
4. Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co.
5. Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting for Management”, Vikas
Publication, 10th Edition (2013)
6. Shukla, S..M., Financial Accounting, Edition: 51st, Sahitya Bhawan Publications, 2017
7. Gupta. R.L and Shukla, M.C., “Principles of Accountancy”, S. Chand & Company
8. Arulanandam, M.A. & Raman, K.S., “Advanced Accounting”, Vikas Publishers, (2010)
9. Shukla, M.C., “Advanced Accounting”, Sultan Chand & Sons, (2010)
10. Babu, Deepak, Financial accountimg, Navyug Sahitya Sadan, Agra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline, Participation in (05 marks)
Different Activities)

CO-PO MATRIX
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Programme: B.Com. (H) (IAF) Year: First Semester: Second
Subject: Commerce
Course Code: C010203P Course Title: Computerized Accounting (Practical)
Course outcomes: The purpose of this paper is to:
1. Develop understanding of accounting with computer
2. Develop understanding about basics of computers and AIS
3. Develop ability to make use of computer software in business aspects, like creating or closing a
company, back-up / restoring of company data, etc.
4. Create source documents, Accounting Ledgers, etc.
5. Create and Generating Reports, like, Trial Balance, Profit and Loss Account, Balance Sheet, Cash
Flow Statement, etc.
Credits: 2 Core Compulsory / Elective: Compulsory

Max. Marks: 100 Min. Passing Marks: 40

Total No. of Lectures: 30
No. of
Unit Topics
Lectures
Accounting – Concept, Objectives, Advantages and Limitations,
I Types of Accounting Information; Users of Accounting Information 4
and Their Needs. Qualitative Characteristics of Accounting
Introduction to Computer and Accounting Information
System {AIS}:
(A) Introduction to Computers (Elements, Capabilities, limitations
II of Computer System). 4
(B) Introduction to Operating Software, Utility software and
Application Software. Introduction to Accounting Information
System (AIS) as a part of management information system.

Computerized Accounting Systems - I: Computerized Accounts by

using any popular accounting software: Creating a Company;
III 6
Configure and Features settings; Selecting and shutting a Company;
Backup and Restore data of a Company.

Computerized Accounting Systems - II: Creating Accounting

IV 8
Ledgers and Groups; Creating Stock Items and Groups; Vouchers
Computerized Accounting Systems - III: Generating Reports -
Cash Book, Ledger Accounts, Trial Balance, Profit and Loss
V 8
Account, Balance Sheet, Funds Flow Statement, Cash Flow
Statement
Suggested Readings:
1. Computerized Accounting System For B.Com. by Ajay Sharma and Manoj Bansal
2. Computerized Accounting System by Neeraj Goyal and Rohit Sachdeva
3. Computer Based Accounting by C Mohan Luneja, Sandeep Bansal and Rama Bansal
4. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases .
McGraw- Hill Education, 13th Ed. 2013.
5. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson
Education.
6. J.R. Monga, Financial Accounting: Concepts and Applications . Mayur Paper Backs, New Delhi.
7. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., New
Delhi.
8. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting . Vikas Publishing House, New
Delhi.
9. Deepak Sehgal. Financial Accounting. Vikas Publishing H House, New Delhi.
10. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
11. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning
12. Tulsian, P.C. Financial Accounting, Pearson Education.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)

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Programme: B.Com. (H) Year: Second Semester: Third
(IAF)
Subject: Commerce
Course Code: C010301T Course Title: Company Law
Course outcomes: On successful completion of course, students will develop ability to:
1. Explain provisions of the Companies Act 2013 along with relevant cases.
2. Understand capital structure and shares of registered companies.
3. Understand management of companies as per provisions of Companies Act 2013
4. Understand powers of majority shareholders and rights of miniority shareholders
5. Understand emerging issues in company law
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
Unit Topics No. of Lectures

Indian Companies Act 2013: Nature and types of

Companies, Conversion of Public Companies Into Private
I Company's And Vice Versa. Formation, Promotion And 22
Incorporation Of Companies, Memorandum Of Association;
Article Of Association; Prospectus.

Shares: Types, Share Capital-Kinds; Allotment Of Shares;

Members – Categories, Modes Of Acquiring Membership,
II Rights And Liabilities; Transfer and Transmission- 22
Difference, Methods Of Borrowing, Debentures,
Mortgages And Charges - Fixed And Floating.

Management: Directors, Types And Number Of Directors,

Managing Director, Whole Time Directors – Appointment,
III Qualifications And Disqualification, Duties, Vacation, 22
Resignation And Removal, Company Meetings- Kinds,
Quorum, Voting, Resolution, Minutes.
Majority Powers And Minority Rights: Protection Of
Minority Rights; Prevention Of Oppression And
IV Management. Mismanagement, Winding Up-Kinds And 17
Conduct-Petition For Winding Up, Appointment Of
Official Liquidator And Duties.
Emerging issues in company Law: Insider Trading,
V Rating Agencies, Business Ethics ,Corporate failures and 7
Corporate governance.
Suggested Readings:
1. Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook On Companies Act 2013
Taxmann Publication
2. Singh Avtar Company Law Delhi India Eastern Book Company Bharat Law House
3. Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi and English)
4. Maheshwari SN And SK Maheshwari A Manual Of Business Law 2nd Edition Himalaya Publishing
House
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:

Assessment and Presentation of Assignment (04 marks)

Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline,
Participation in Different Activities) (05 marks)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
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PO5
Programme: B.Com.(H)(IAF) Year: Second Semester: Third
Subject: Commerce
Course Code: C010302T Course Title: Cost Accounting
Course outcomes: This course exposes the students to the basic concepts and the tools used in
cost accounting. On completion of the course student wiil be able to
1.Demonstrate an understanding of the context within which cost Accounting is used for planning and
control purposes.
2. Understand how material, labor & overhead are used to control and measure performance.
3. Understand the use of various costing techniques for statement of cost
4.Measure and analyze performance using appropriate specialize costing techniques.
5. nderstand Breakeven analysis using costing techniques
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
Unit Topics No. of Lectures

Introduction: Nature, Scope and Advantages of Cost

Accounting, Installation of Costing System, Difference
between Cost and Financial Accounting, Classification
I 20
of Costs. Material: Purchase, Storage and Control of
Material, Stock Levels, Inventory, Control Techniques.
Methods of Pricing Material Issues

Labour: Meaning and Components of Labour Cost.

Concept, Accounting and Control of Idle time and
Overtime. Methods of Wage Payment and Incentive
II Plans, Labour Turnover. Overheads: Collection, 20
Classification, Allocation, Apportionment and
Absorption of Overheads (Primary and Secondary
Distribution), Machine Hour Rate.
Unit Output Costing: Concept of and Need for Unit
III 20
Output Costing; Preparation of Cost Sheet and Tender
Process Costing: Preparation of Process Accounts;
Treatment of Normal and Abnormal Wastage;
Treatment of Joint Product and By-product; Contract
IV 15
Costing: Preparation of Contract Account,
Determination of Profit on Completed and
Uncompleted Contracts; Operating Costing.
Cost-Volume-Profit Analysis: Concept of contribution and
P/V Ratio, CVP Analysis, Break-even analysis, Methods of
V Break-Even Analysis, Graphic presentation of Break- Even 15
Analysis, Margin of safety, Multi product situations, Sales
mix and Break Even Point

Suggested Readings:
1. Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
 2. Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; Sultan Chand,
New Delhi. (Hindi and English)
3. Tulsian P.C; Practical Costing: Vikas, New Delhi.
4. Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
5. Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis; Prentice-
Hall of India, New Delhi.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline,
Participation in Different Activities) (05 marks)
Programme: Year: Second Semester: Fourth
B.Com.(H)(IAF)
Subject: Commerce
CourseCode:C010401T Course Title: Income tax Law and Accounts
Course outcomes: After completing this course a student will be able to:
1. Develop an understanding of the way in which taxation law is administered in relation to Basic
concepts of income and Agricultural income.
2. Apply the method of computing the income under the head ‘salary’, ‘house property’ and
Profit and gains from business and profession
3. Apply the method of computing the income under the head ‘Capital gains' and ‘Other
Sources’.
4. Evaluate and develop conceptual understanding of calculating Tax Liability and Total Income
of an Individual and Partnership firms.
5. Learn and apply the ways of filing of return of income through software and Assessment
procedure.
Credits: 6 Core Compulsory/ Elective: Compulsory
Max.Marks:25+75 Min.PassingMarks:10+25
Total No. ofLectures:90
No. of
Unit Topics
Lectures
Taxation Policy of Raja Todarmal. Introduction, Important Definitions:
Assessee, Person, Income, Total Income, Assessment Year & Previous Year.
I 15
Agricultural Income & its assessment. Residence & Tax Liability (Basis of
Charge). Capital & Revenue. Exempted Incomes.
Income from Salaries, Income from House Property. Profits and Gains of
II 25
Business and Profession, Depreciation
Capital gains, Income from Other Sources, Set off and carry forward of losses
III and Clubbing of Income, Deductions from Gross Total Income, rebates and 20
reliefs.
Computation of Tax Liability of an Individual and Partnership firms, Computation
IV 15
of Total Income of an Individual and Partnership firms.

Procedure of Assessment and Income Tax Authorities, Advance Payment of

V Tax and Deduction of Tax at Source, PAN, Manual and On-line filing of 15
Returns of Income.
Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi and English)
3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan
Publications, New Delhi. (Hindi and English)
4. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications, Agra.
Note: Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04marks)
Class Test-I(Objective Questions) (04marks)
Class Test-II(Descriptive Questions) (04marks)
Class Test-III(Objective Questions) (04marks)
Class Test-IV(Descriptive Questions) (04marks)
Overall performance throughout the Semester (includes
Attendance, Behavior, Discipline, Participation in Different
Activities) (05marks)
CO PO MAPPING MATRIX

Pos/ COs CO1 CO2 CO3 CO4 CO5

PO1 M W L
PO2 S M M
PO3 M W
PO4 S S S S S
PO5 M W
Programme: B.Com.(H)(IAF) Year: Second Semester: Fourth
Subject: Commerce
Course Code: C010402T Course Title: Fundamentals of Marketing
Course outcomes: The objective of this course is to provide basic knowledge of concepts, principles, tools
and techniques of marketing. After completing this course a student will have the ability to:
1. Understand the concept of Fundamentals of Marketing.
2. Understand the terminologies associated with the field of Fundamentals of Marketing and control along
with their relevance.
3. Identify the appropriate method and techniques of Marketing for solving different problems.
4. Apply basic Fundamentals of Marketing principles to solve business and industry related issues and
problems.
5. Apply the elements of marketing mix and retailing in real business world.
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Lectures: 60
Unit Topics No. of Lectures
Introduction: Nature, scope and importance of marketing;
Evolution of marketing concepts; Marketing mix; Marketing
I environment. Micro and Macro environmental factors. 15
Consumer Behaviour – An Overview: Consumer buying
process; Factors influencing consumer buying decisions.
Market Selection: Market segmentation – concept,
importance and bases; Target market selection; Positioning
concept, importance and bases; Product differentiation vs.
II 15
market segmentation. Product: Meaning and importance.
Product classifications; Concept of product mix; Branding,
packaging and labelling; After-sales services; Product life-

Pricing: Significance; Factors affecting price of a product;

Major pricing methods; Pricing policies and strategies.
Distribution: Channels of distribution - meaning and
III 10
importance; Types of distribution channels; Wholesaling and
retailing; Factors affecting choice of distribution channel;
Distribution Logistics; Meaning, importance and decisions.

Promotion: Nature and importance of promotion; Promotion

Tools: advertising, personal selling, public relations; sales
promotion and publicity – concept and their distinctive
IV 10
characteristics; Promotion mix; Factors affecting promotion
mix decisions; and Integrated Marketing Communication
Approach.
 Retailing: Types of retailing – store based and non-store based
retailing, chain stores, specialty stores, supermarkets, retail
vending machines, mail order houses, retail cooperatives;
Management of retailing operations: an overview; Retailing in
v India: changing scenario. Recent developments in
10
marketing: Social Marketing, Online Marketing, Direct
Marketing, Services Marketing, Green Marketing, Relationship
Marketing, Rural marketing.
Suggested Readings:
1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha, Marketing Management: A South
Asian Perspective, Pearson Education.
2. Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK
3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing, South Western Publishing, Ohio
4. Chhabra, T.N., Principles of Marketing, Sun India Publication.
5. Kumar, Arun & N. Meenakshi, Marketing Management, Vikas Publications. (Hindi and English)
6. McCarthy, E. Jerome., and William D. Perreault, Basic Marketing, Richard D. Irwin.
7. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation & Control, Cengage Learning.
8. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.
9. Zikmund, William G. and Michael D’Amico, Marketing: Creating and Keeping Customers in an E-Commerce
World, Thomson Learning.
10. Etzel, Michael J., Walker, Bruce J., Staton, William J., and Ajay Pandit, Marketing Concepts and Cases, Tata
McGraw Hill (Special Indian Edition).
11. McCarthy, E. Jerome; Cannon, Joseph P., and William D. Perrault, Jr., Basic Marketing: A Managerial Approach,
McGraw Hills.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour,
Discipline, Participation in Different Activities) (05 marks)
CO-PO MAPPING MATRIX
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 M W S W M
PO2 S M M S S
PO3 W M S M W
PO4 M S W S M
PO5 S M S M S
 Programme: Year: Second Semester: Fourth
B.Com.(H)(IAF)
Subject: Commerce
Course Code: C010403P Course Title: Digital Marketing (Practical)
Course Outcomes: After completing this course a student will be able to:
1. Understand the concept of Digital Marketing along with the basic forms and norms of Digital
Marketing.
2. Understand the terminologies associated with the field of Digital Marketing and control along with
their relevance.
3. Identify the appropriate method and techniques of Digital Marketing for solving different problems.
4. Apply basic Digital Marketing principles to solve business and industry related issues and problems.
5. Understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement, Break
Even Analysis etc.
Credits: 2 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Practical Labs: 30
No. of
Unit Topics
Hours
Introduction of the digital marketing, Digital vs. Real Marketing, Digital
I 4
Marketing Channels, Creating initial digital marketing plan, Content
Web design, Optimization of Web sites, MS Expression Web, Creating web
II sites, SEO Optimization, Writing the SEO content, Writing the SEO content, 6
Google Ad Words- creating accounts, Google Ad Words- types.
Introduction to CRM, CRM platform, CRM models, CRM strategy,
Introduction to Web analytics, Web analytics – levels, Introduction of Social
III 7
Media Marketing, Social Media Marketing plan, Facebook Ads, Creating
Facebook Ads, Ads Visibility,
Creating business accounts on YouTube, YouTube Advertising, YouTube
IV Analytics, E-mail marketing, E-mail marketing plan, E-mail marketing 7
campaign analysis, Keeping up with conversions,
Business opportunities and Instagram options, Optimization of Instagram
v profiles, Integrating Instagram with a Web Site and other social networks, 6
Keeping up with posts., Digital Marketing Budgeting - resource planning, cost
Suggested Readings:
1. Chaffey, D, F.E. Chadwick, R. Mayer, and K. Johnston (2015). Internet Marketing: Strategy, Implementation, and Practice.
Pearson India
2. Frost, Raymond D., Alexa Fox, and Judy Strauss (2018). E- Marketing. Routledge
3. Gupta, Seema (2018). Digital Marketing. McGraw Hill Education (India) Private Ltd.
4. Kapoor, Neeru. E-Marketing, Pinnacle learning
5. Kotler, Philip, HermawanKartajaya, and Iwan Setiawan (2017). Digital Marketing: 4.0 Moving from Traditional to Digital.
Pearson India
6. Ryan, Damian and Jones Calvin (2016). Understanding Digital Marketing: Marketing Strategies for engaging the Digital
Generation.
Additional Resources :

• Blanchard O. (2014) Social Media ROI: Managing and Measuring Social Media Efforts in Your Organisation. •
Charlesworth, Alan (2018). Digital Marketing: A Practical Approach.
• Gay, Richard, Alan Charlesworth, and Rita Esen. Online Marketing: a customer-led approach.Oxford University
Press Inc., New York.
• Ryan, Damian (2016). Understanding Digital Marketing: Marketing Strategies for engaging the Digital
Generation.
• Tasner, M. (2015) Marketing in the Moment: The Digital Marketing Guide to Generating More Sales and
Reaching Your Customers First, 2/E, Pearson
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
Behaviour, (05 marks)
Discipline, Participation in Different Activities)
CO - PO MAPPING MATRIX
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 W W S W M
PO2 S M M S S
PO3 M M S W M
PO4 M S M S W
PO5 S M S M S
Programme: B.Com.(H)(IAF) Year: Third Semester: Fifth
Subject: Commerce
Course Code: C010501T Course Title: Corporate Accounting
Course outcomes: This course enables the student to:
1. Perform Accounting treatment for Share capital in conformity with the provisions of company
act.
2. Perform Accounting treatment for Debentures in conformity with the provisions of company
act.
3. Calculate value of goodwill and shares under different methods in conformity with the provisions
of company act.
4. Perform Accounting treatment for Amalgamation of companies in conformity with the
provisions of company act.
5. Perform Accounting treatment for internal and external reconstruction in conformity with
the provisions of company act.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Shares: Features, Types of Shares, Difference Between Preference
Shares And Equity Shares, Share Capital and Its Types. Issues,
I 16
Forfeiture and Re-Issue of Shares, Buy-back of Share, Rights Issue,
Redemption of Preference Shares.

Debentures: Features & Types, Issue and Redemption of Debentures,

Profit Prior To Incorporation, Use Of Profit And Loss Prior To
II Incorporation, Methods Of Computing Profit And Loss Prior To 19
Incorporation. Final Accounts, General Instruction for Preparation of
Balance Sheet And Statement Of Profit And Loss.

Valuation Of Goodwill: Meaning And Nature Of Goodwill, Needs

III And Methods Of Valuation Of Goodwill.Valuation Of Shares: Need 15
And Methods Of Valuation Of Shares.
Accounting For Amalgamation Of Companies As Per Indian
IV Accounting Standard 14: Meaning, Characteristics and Objectives 15
of Amalgamation, Kinds of Amalgamation
V Accounting for Reconstruction: Internal Reconstruction And 10
Suggested Readings:
1. Gupta RL Radhaswami M, Company Accounts Sultan Chand And Company (Hindi and English)
2. Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing (Hindi and
English)
3. Shukla SM And Gupta SP Advanced Accountancy Sahitya Bhawan Publication (Hindi and
English)
4. Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal
5. PS And Gupta SC Advanced Accounts S Chand And Company
6. Shukla MB Corporate Accounting Kitab Mahal
7. Babu, Deepak: Corporate Accounting, Navyug Publications, Agra (English and Hindi) Note-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:

Assessment and Presentation of Assignment (04 marks)

Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline, Participation in (05 marks)
Different Activities)

CO-PO MATRIX
PO / CO CO1 CO2 CO3 CO4 CO5
PO1 S S S S S
PO2
PO3
PO4
PO5 W W W W W
Programme: B.Com.(H)(IAF) Year: Third Semester: Fifth
Subject: Commerce
Course Code: C010502T Course Title: Goods and Services Tax
Course outcomes:
1. Differentiate GST from pre-existing indirect tax structure in India and analyse the
advantages and disadvantages of both the structures.
2. Demonstrate the procedure to find the time, place and value of supply of goods and services
under GST regime.
3. Discuss the working of IGST model for inter-state supplies under GST regime.
4. Evaluate the administrative structure and the process of registration under GST.
5. Describe the basic concepts of custom law and different types of custom duties.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures

Indirect Tax: Meaning, Features, Difference Between

Direct And Indirect Tax, Types Of Indirect Tax Before
GST, Shortcoming Of Indirect Tax System During Pre GST
I 17
Era. GST Meaning Advantages, Disadvantages Of
Evaluation Of GST, Structure Of GST, CGST, SGST,IGST
UTGST, And Important Definition Under GST Act.

Time Of Supply: Meaning Of Goods And Services, TOS

Under Reverse Charge Mechanism, Invoicing Provisions,
Provisions Related With Change Changes In GST Rate.
Place Of Supply: POS Meaning, POS Of Goods And
II 16
Services, Intra state And Interstate Supply. Value Of
Supply: Meaning, Provisions Related With Determination
Of Value Of Supply Of Goods And Services,
Determination Of GST Liability.
Input Tax Credit ITC: Meaning Of Utilization Of ITC,
Block Credit, Supply Not Eligible For ITC, Matching,
Reversal And Reclaim Of ITC. Payment Under GST:
Manner Of Payment Of GST Liability, Concept Of
Electronic, Cash Credit And Liability Ledger, Refund Of
III 25
Excess GST. Return: Meaning, Purpose And Importance,
Different Types Of Return, Due Date Of Filing Return,
Assessment Under GST: Meaning, Types Sales
Assessment, Provisional Assessment, Summary
Assessment, Best Judgment Assessment.
 Registration: Meaning Of Final Registration,
Compulsory Registration, and Procedure For New
Registration, Amendment And Cancellation Of
Registration. Accounts And Records: Manner Of
IV Maintenance Of Accounts, Period Of Retention Of 17
Relevant Records. Invoice: Format, Types Debit And
Credit Note, Voucher Audit: Meaning, Types Mandatory,
Departmental And Specific Audit, Penalty And Under
GST, E -Way Bill
Suggested Readings:
1. Malhotra XE and Agarwal goods and services tax Agra India Sahib Bhawan Publication English
and Hindi
2. Agarwal Raj ke advanced handbook on GST background material on model GST law Sahitya
Bhawan Publications.
3. Bansal K. M. GST Customer law taxman Publication private limited University edition
4. RK Singh PK a bird's eye view of GST Asia law house
5. Singhania VK student's guide to GST and customs law taxman Publication private limited
University edition
6. Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHING HOUSE, AGRA
7. Babu, Deepak: GST: A Revolution on Indian Tax System, ISARA Solutions, New Delhi Note-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)
Participation in Different Activities)

CO PO MAPPING MATRIX
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Programme: B.Com. (H) Year: Third Semester: Fifth
(IAF)
Subject: Commerce
Course Code:
Course Title: Business Finance
C010503T
Course outcomes: This course is to help students understand the conceptual framework of
Business Finance. On completion of the course, students will be able to
1. Understand basics of business finance and Financial Markets
2. Calculate cost of capitals and develop understanding about Dividend policies and its applicability
3. Describe theoretical and practical issues involved in the appraisal, assessment and financing of
investment projects and apply Ideas, Generation and Screening of the Project
4. Analyze Market Demand and various Risks associated with, and apply technical and financial
parameters in appraising, financial projects.
5. Develop an understanding for the Banking & Insurance services and products.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures (in hours per week): 75
No. of
Unit Topics
Lectures
Business Finance: Nature And Scope, Finance Function Investment
Financing And Dividend Decisions, Capital Budgeting: Meaning Nature
And Importance Investment Decisions Are Its Major Evaluation Criteria.
I Capital Market: (A) New Issue Market (B) Secondary Market Functions 15
And Role of Stock Exchange (BSE & NSE,) Money Market: Indian
Money Markets- Composition And Structure. Sources Of Funds: Long
Term Funds, Short Term Funds, Nature Significance And Determinants
Of Working Capital.
Cost of Capital & Dividend Policies: Meaning, Importance, Calculation
Of Cost Of Debt, Preference Shares, Equity Shares And Retained
II Earnings, Combined (Weighted) Cost Of Capital, Capitalization- 14
Meaning, Overcapitalization. Issues In Dividend Policies, Dividend
Models
Project Planning: Capital Investments: Importance & Difficulties, Types
of Capital Investments, Phases of capital budgeting, Facets of project
III
Analysis, Objectives of Capital Budgeting. Generation of Ideas,
14
Monitoring of Environment, Corporate Appraisal.
Project Analysis: Collection of Information, Conduct of Market Survey,
Characterization of Market, Demand Forecasting. Product mix, Plant
Capacity, Materials and Utilities, Project charts and layouts. Location and
site, Infrastructure costs, Environmental aspects, Project Implementation
IV 20
Considering alternatives, Financial Estimates & projections. Capital cost,
Estimates of Sales and Production and Working capital requirements.
Measures and perspectives on risk, Sensitivity and scenario analysis,
decision tree analysis, Managing risks
Banking: Banking role and structure of banking in India, Products and
V services of Banking: Types, features and its working, Third party 12
products: Life Insurance, Mutual fund, Equity, General Insurance
Suggested Readings:
1. Avadhani V A, Financial System
2. Bhalla VK, Modern Working Capital Management
3. Chandra Prasanna, Financial Management Theory And Practices
4. Khan NY And Jain PK, Financial Management Tax And Problems
5. Pandey I M, Financial Management
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:

Assessment and Presentation of Assignment (04 marks)

Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline, Participation in Different (05 marks)
Activities)
CO-PO MAPPING MATRIX
POs/ CO
CO1 CO2 CO3 CO4
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Programme: B.Com.(H)(IAF) Year: Third Semester: Fifth
Subject: Commerce

Course Code: C010505T Course Title: Monetary Theory and Banking in India

Course outcomes: After completing this course a student will have the ability to:
1.Understand the concept of Monetary theory along with the Function of Money and its various
aspects.
2.Understand the Financial System and role of financial intermediaries.
3.Understand the Indian Banking System, functions of banks and also the structure of Commercial
4.Understand Problems and Policies For Allocation of Institutional Credit.
5.Understand the role and function of Reserve Bank of India.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Money: Functions, Alternative measures to money supply iIn India and
I their different components, meaning and changing relative importance of 15
each component.
High Powered Money- Meaning and uses, sources of changes in high
II 10
powered money. Financial System: Components, Financial
Indian Banking System: Definition of Bank, Commercial Banks,
Importance and Functions, Structure of Commercial Banking System in
III 20
India. Regional Rural Banks, Cooperative Bank in India. Process of credit
creation by banks; determination of money supply and total bank credit.
Development Banks And Other Non-Banking Financial Institution:
Main Features, Problems And Policies For Allocation Of Institutional
IV Credit, Problem Between The Government And The Commercial Sector, 15
Inter-Sectoral And Inter-Regional Problems, Problem Between Large And
Small Borrowers.
The Reserve Bank of India: Functions, Instruments of Monetary and
Credit Control; Main Features Of Monetary Policy Since Independence,
v Interest Rates; Various Rates In India (As Bond Rate, Bill Rate, Deposit
15
Rate, etc.) Impact of Inflation and Inflationary Expectations
Suggested Readings:
1. Saha SK Indian Banking System SBPD Publication (Hindi and English)
2. Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and
English)
3. Gupta SB Monetary Planning Of India
4. Khan M Y Indian Financial System Theory And Practice
5. Sengupta A K & Agarwal K Money Market Operations in India
6. Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)

Overall performance throughout the Semester (includes Attendance,

(05 marks)
behaviour, Discipline, Participation in Different Activities)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M L
PO2 S M M
PO3 M W
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PO5 M S
 Programme: B.Com. Year: Third Semester: Fifth
(H)(IAF)
Subject: Commerce

Course Code: C010504T Course Title: Principles and Practices of Insurance

Course outcomes: After completing this course a student will have:

1. Ability to understand the concept of Insurance along with the basic laws and
practices of Insurance.
2. Ability to understand the terminologies associated with the field of Insurance and control along
with their relevance.
3. Ability to identify the appropriate method and types of Insurance for solving different problems.
4. Ability to apply basic Insurance principles to solve business and industry related problems.
5. Ability to understand the concept of Life, Marine and Fire Insurance.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Risk: Meaning, Types, Causes, Methods of Handling Risks. Insurance:
I Meaning, Origin & Development, Functions, Types, Principles, 15
Advantages, Reinsurance, Double-Insurance.
Life Insurance: Meaning, Importance, Essentials of Life Insurance
Contract, Procedure of Life Insurance. Life Insurance Policies,
II 15
Nomination & Assignment, Surrender Value. Life Insurance Corporation:
Functions & Organization.

Marine Insurance: Meaning, Significance, Scope and Insurable Risk,

III Characteristics of Marine Insurance, Contract, Types of Marine Policies, 15
Main Clauses in Marine Policies and Marine Losses.

Fire Insurance: Meaning, Hazards in Fire Insurance, Scope, importance,

Fire Insurance Contract, Conditions of Fire Insurance Policy &
IV 15
Procedure. Miscellaneous Insurance: Motor Insurance, Burglary, Live-
stock, Crop and Health Insurance.

Insurance Industry in India: Growth of insurance industry in India,

Structure, functioning and regulation of insurance industry in India,
v Prominent life and general insurance companies in India, Recent trends in
15
Indian insurance industry.

Suggested Readings:
1. Mishra M.N., Insurance- Principles & Practice.
2. Gupta O.S., Life Insurance.
3. Vinayakam, M. Radhaswami &Vasudevam, Insurance- Principles & Practice.
4. Kothari &Bhall, Principles & Practice of Insurance.
5. श्रीवास्तव बालचन्द्र, बीमा के तत्व I
6. शु क्लुा सोमुे श, शु क्लुा सु धुीर, ममरु् ुाुाुाुामुाहरुख, बुीमुा मवमध एवु खुातुे I
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)

Overall performance throughout the Semester (includes Attendance,

(05 marks)
behaviour, Discipline, Participation in Different Activities)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M L
PO2 S M M
PO3 M W
PO4 S S S S S
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Programme: B.Com.(H)(IAF) Year: Third Semester: Sixth
Subject: Commerce
Course Code: C010601T Course Title: Accounting for Managers
Course outcomes: After completing this course a student will have the ability to:
After completing this course a student will have:
1. Understand the concept of Managerial Accounting along with the basic forms and norms of Managerial
Accounting.
2. Understand the terminologies associated with the field of Managerial Accounting and control along with their
relevance.
3. Identify the appropriate method and techniques of Managerial Accounting for solving different problems.
4. Apply basic Managerial Accounting principles to solve business and industry related issues and problems.
5. Apply neo cost concepts for solving various novel emerging management problems.

Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement, Break Even
Analysis etc.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Management Accounting- Concept, Meaning, Characteristics, Difference
between Financial Accounting Management Accounting, Difference between
Cost Accounting and Management Accounting, Techniques,Objectives and
Importance. Management Accountant- Duties, Status, Functions and
I 15
Responsibility. Financial Statement Analysis and Interpretation - Meaning,
Objectives, Characteristics of an Ideal Financial Statement, Parties Interested
in Financial Statement, Types of Financial Analysis - Horizontal, Vertical and
Trend Analysis.
Ratio Analysis: meaning, Utility, Classification of Ratios - Profitability
Ratio, Activity Ratio and Financial Position Ratios. Fund Flow and Cash
II 20
Flow Statement- Concept, Meaning of the term Fund and Preparation of
Fund Flow Statement and Cash Flow Statement (As-3).
Business Budgeting: Meaning of Budget and Budgeting, Objectives,
Limitations and importance, Essentials of effective Budgeting, Classification
of Budgets- Flexible budget and Zero Based Budget. Marginal Costing:
III Meaning, Determination of Profit under Marginal Costing, Pricing of Product, 15
make or by Decision, Selection of most profitable channel. Break Even
Analysis: Concept and Practical Applications of Break even Analysis.

Standard Costing and Variance Analysis: Meaning and Objectives of

IV 15
Standard Costing Setting of Standard, Variance Analysis: Material and
 Neo Concepts : Responsibility Accounting : Concept and various
approaches to Responsibility Accounting, Types of responsibility centres ,
v Measuring divisional performance , Transfer Pricing : concept & importance 10
, Method of transfer pricing , Activity Based Costing, Target Costing & Life
Cycle Costing
Suggested Readings:
1. Homgren, C.T., Gary L. Sundem and William O. Stratton: Introduction to Management Accounting,
Prentice Hall of India, Delhi.
2. Homgren, Charles T., George Foster and Srikant M. Dailiar; Cost Accounting; A Managerial Emphasis,
Prentice Hall of India, Delhi.
3. Lall, B.M. and I.C. Jain: Cost Accounting: Principles and Practice, Prentice Hall of India, Delhi.
4. Welsch Glenn A., Ronald W. Hilton and Paul N. Gordon Budgeting, Profit Planning and Control,
Prentice hall of India, Delhi.
5. Baig Nafees: Cost Accounting, Rajat Publications, New Delhi. Baig Nafees: Management Accounting &
Control, Ashish Publishing Home, New Delhi.
6. Sharma R.K. and Gupta S.K.; Management Accounting, Kalyani Publishers, Ludhiyana. (Hindi and
English)
7. Lal Jawahar; Managerial Accounting, Himalya Publishing House, New Delhi. Note- Latest edition of the
text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
(05 marks)
behaviour, Discipline, Participation in Different Activities)
CO-PO MAPPING MATRIX
POs/
CO1 CO2 CO3 CO4 CO5
COs
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PO2 S S S S S
PO3 W W W W W
PO4 M M M M M
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Programme: Year: Third Semester: Sixth
B.Com.(H)(IAF)
Subject: Commerce
Course Code: C010602T Course Title: Auditing
Course outcomes: After completing this course a student will be able to:
1. Examine the latest knowledge of auditing and understand the latest tools and techniques in internal
& external auditing.
2. Identify, in general terms, the procedure involved in auditing and other assurance services.
3. Analyze the regulatory requirements of conducting audit of limited companies and discuss the form,
content and importance of auditors’ reports provided at the end of the audit or assurance service.
4. Discuss the audit procedure involved in auditing public sector undertakings.
5. Develop the understanding of the features of some special areas of audit.
Credits: 5 Core Compulsory/ Elective: Compulsory
Max.Marks:25+75 Min.PassingMarks:10+25
Total No. of Lectures:75
Unit Topics No. of Lectures
Methodology of Accounting, Auditing and Fraud risk management in
Kautilya’s Arthshastra. Audit and Audit Process: Meaning, Nature,
I Objectives and Various Classes of Auditing, Standard of Auditing, 15
Pronouncements on accepted Auditing practices, Internal Control and the
need for its evaluation by the Auditor.

Audit Procedures: Verification programme-selective verification, Audit

in depth, test checking, Auditor’s Approach to statistical sampling,
II 18
Routine checking, vouchers, verification and valuation of assets and
liabilities, Auditor’s Report on Profit and Loss Account and Balance Sheet.

Audit of Limited Companies: Qualifications and Appointment of

Company Auditors, their powers, duties and liabilities as per Company Act
1956, Enquiries under Section 227 (IA), Audit of share capital, share
III 12
transfer and managerial remuneration, 19 Additional matters in the
Auditor’s Report, (Manufacturing and other companies), Auditor’s Report
Order 1988.
Audit of Public Sector Undertaking and Banks: Special features
concerning Audit of departmental undertakings, Statutory Corporations
IV and Government Companies, Procedure of appointment of Auditors, 15
Special features relating to the audit of Banks, Audit of Insurance
Companies and audit of non-profit companies
Special Areas of Audit :
Cost Audit: Importance of cost audit, Provisions regarding cost audit,
V Cost Audit report, Tax and Social Audit. Internal Audit: Objective and 15
scope of Internal Audit, Responsibilities and Authority of Internal
Auditors, Relationship between internal auditor and statutory auditor.
Suggested Readings:
1. Gupta Kamal : Contemporary Auditing, TATA Mc Graw, New Delhi.
2. Tandon, B.N. : Principles of Auditing, S. Chand & Company, New Delhi.
3. Pargare Dinkar : Principles and practices of Auditing, Sultan Chand, New Delhi.
4. Sharma, T.R. : Auditing Principles and Problems, Sahitya Bhawan, Agra. (Hindi and English)
5. Yadav, Pankaj, Auditing, Neel Kamal Prakashan, Delhi(Hindi and English)
6. Sharma, Sanjeev, Auditing: MK Publications , Agra (Hindi and English)
Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04marks)
Class Test-I(Objective Questions) (04marks)
Class Test-II(Descriptive Questions) (04marks)
Class Test-III(Objective Questions) (04marks)
Class Test-IV(Descriptive Questions) (04marks)
Overall performance throughout the Semester (includes
Attendance, Behavior, Discipline, Participation in Different (05marks)
Activities)

CO-PO MAPPING MATRIX

POs/ COs CO1 CO2 CO3 CO4 CO5
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Programme: B.Com.(H)(IAF) Year: Third Semester: Sixth
Subject: Commerce
Course Code: C010604T Course Title: Financial Market Operations
Course outcomes: After completing this course a student will have the ability to:
1.Understand the concept of Financial Market along with the basic form and norms
of Financial Market.
2.Understand the Long term loan market, Financial Guarantee Market etc.
3.Understand the terminologies associated with the field of Financial Market and
control and their relevance
4.Identify the appropriate method and techniques of Financial Market for solving
different problems.
5.Apply basic Financial Market principles to solve business and industry related
problems.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Financial Markets an Overview: Meaning of Financial Market and
its Significance in the Financial System. Financial Markets in the
I 15
Organized Sector - Industrial Securities Market, Government
Securities Market

Long-term Loans Market, Mortgages Market, Financial Guarantee

Market, Meaning and Structure of Money Market in India,
II 15
Characteristics of a Developed Money Market, Significance and
Defects of Indian Money Market.

Capital Market: New issue market - Meaning and Functions of New

Issue Market, Instruments of New Issues, Players and their rolein the
III 15
New Issue Market, issue-pricing and marketing. Defects and
Remedies of New Issue Market.

Secondary market: Functions and role of stock exchange; Listing

procedure and legal requirements; Public Stock Exchanges-NSE,BSE
IV and OTCEI. Functionaries on Stock Exchanges: Brokers, Sub 20
brokers, market makers, jobbers, portfolio consultants, institutional
investors.

Investor Protection: Grievances concerning stock exchange

IV dealings and their removal, Demat Trading. SEBI Guidelines - 10
Primary Market, Secondary Market and the Protection of investor’s
Suggested Readings:
1. Machiraju, ‘Indian Financial System’ – Vikas Publishing House.
2. Varshney P.N., & Mittal D.K., ‘Indian Financial System’, Sultan Chand & Sons
New Delhi.
3. Avadhani V.A Capital Market, Himalaya Publishing House, New Delhi
4. Mulay, M. A., “New Issues Capital Market in India”
5. Gordon & Natarajan, “Indian Financial System” Himalaya Publishing House.
6. Avdhani, V. A., “Investment Management” Himalaya Publishing House.
7. Gupta, O. P., “Indian Securities Market”.
Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:

Assessment and Presentation of Assignment (04 marks)

Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
(05 marks)
behaviour, Discipline, Participation in Different Activities)
CO-PO MAPPING MATRIX
POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M M
PO2 L M S
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PO4 S S S S S
PO5 S S
Programme Year: Third Semester: Sixth
:B.Com.(H)(IAF)
Subject: Commerce
Course Code: C010606T Course Title: Business Ethics and Corporate Governance
Course outcomes: This course seeks to provide knowledge about the concepts, tools, techniques,
and relevance of Business Ethics and Corporate Governance in the present changing scenario. On
successful completion of course, students will develop ability to:
1. Define the concept and importance of values and ethics
2. Understand concept and significance of ethical value system
3. Analyse relationship between ethics and law.
4. Evaluate concept and significance corporate governance for any organization.
5. Appraise the need for corporate social responsibility
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 75
Unit Topics No. of Lectures
Values – Importance, Sources of Value Systems, Types, Values,
Loyalty and Ethical Behaviour, Values across Cultures; Business
I 14
Ethics – Nature, Characteristics and Needs, Ethical Practices in
Management.
The Ethical Value System – Universalism, Utilitarianism,
Distributive Justice, Social Contracts, Individual Freedom of
II 24
Choice, Professional Codes; Culture and Ethics – Ethical Values in
different Cultures, Culture and Individual Ethics.
Law and Ethics – Relationship between Law and Ethics, Other
Bodies in enforcing Ethical Business Behaviour, Impact of Laws on
Business Ethics; Social Responsibilities of Business –
III 14
Environmental Protection, Fair Trade Practices, Fulfilling all
National obligations under various Laws, Safeguarding Health and
well- being of Customers.
Corporate Governance: Issues, need, corporate governance code,
transparency & disclosure, role of auditors, board of directors and
IV shareholders; Global issues of governance, accounting and 14
regulatory frame work, corporate scams, committees in India and
abroad
Corporate Social Responsibility: Concept and need, Arguments for
and against, Strategic Planning and corporate social responsibility,
Corporate philanthropy, CSR and corporate sustainability, CSR and
V 8
business ethics, CSR and corporate governance, Environmental
aspect of CSR, CSR models, Drivers of CSR, Important CSR
initiatives in India.
Suggested Readings:
1. Kitson Alan- Ethical Organisation, Palgrave
2. L. T. Hosmer : The Ethics of Management, Universal Book.
3. D. Murray : Ethics in Organizational, Kogan Page.
4. S. K. Chakraborty : Values and Ethics in Organisation, OUP Note- Latest edition of
the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline, Participation in Different (05 marks)
Activities)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
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PO3
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PO5
DETAILED COURSE OUTLINES

Major Subjects III

(offered at SFC)
 Programme: B.Com.(H) Year: First Semester: First
(IAF)
Subject: Commerce
CourseCode:C010104T Course Title: Introduction to Computer Application
Course outcomes: After completing this course a student will have:
1. Ability to understand basic of computer and operating systems
2. Ability to understand relevance of data-base management system
3. Ability to understand data-base language and organizations of data.
4. Ability to understand networking and its protocols.
5. Ability to understand basics of word processing for documents

Credits: 6 Core Compulsory/ Elective: Elective

Max. Marks: 25+75 Min. Passing Marks: 10 + 25
Total No. of Lectures: 90
Unit Topics No. of Lectures
Computer: An Introduction- Computer in Business, Elements of Computer System
Set-up; Indian computing Environment, components of a computer system, Generations of computer and
I computer languages; Software PC-Software packages-An introduction, Disk Operating system and 20
windows: Number systems and codes.
Relevance of Data-Base Management Systems and Interpretations of Applications;
II DBMS system Network, Hierarchical and relational database, application of DBMS systems. 15

Data Base Language, dbase package, Basics of data processing; Data Hierarchy and Data file structure, Data files
organizations; Master and Transaction file. Programme development cycle, Management of data, processing
III systems in 15
Business organization.
IV Introduction to networking; Importance of networking; Communication devices such as Modem and WIFI/router. 15
Features of Networking. Anatomy of Internet. Internet Protocols. Search Engines. Social media for managers: HR
and Marketing.

Word processing: Meaning and role of word processing in creating of document,

V Editing, formatting and printing document using tools such as spelling checks & design and layout format. 25

Suggested Readings:
1. Gill, N. S, “Handbook of Computer Fundamentals”, Khanna Publishing House, Delhi
2. Shrivastava ”Fundamental of Computer & Information Systems”(Wiley Dream tech)
3. Leon A and Leon M.,“ Introduction to Computers”(Vikas,1stEdition).
4. R. S. Salaria, “Computer Fundamentals”, Khanna Publishing House, Delhi.
5. Norton P., “Introduction to Computers”, (TATA McGraw Hill)
6. Leon “Fundamentals of Information Technology”, (Vikas)
7. Ravi chandran, A., “Computers Today”, Khanna Publishing House, Delhi.
8. Sinha, P. K., “Computer Fundamental”, BPB Publications(Hindi and English)
9. Laudon & Laudon, “Management Information System”
10. H.N. Tivari and Hen Chand Jain, Computer Fundamental and Essential Tools, International Book House, Pvt. Ltd.
Note-Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance, behaviour, Discipline, Participation in Different
(05 marks)
Activities)
CO-PO MAPPING MATRIX
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 W M
PO2 M M
PO3 S S S S S
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PO5 M
 Programme: B.Com. Year: First Semester: First
(H)(IAF)
Subject: Commerce
Course Code: C010103T Course Title: Business Communication
Course outcomes: After completing this course a student will be able to:
1. Develop understanding about funadamental aspects of communication & importance of
technology in business communications
2. Acquire skills to perform non-verbal business communications
3. Acquire comprhension & presentation skills required for business communication
4. Acquire writing skills required for effective office correspondence
5. Develop report writing skills for effective business communications
Credits: 6 Core Compulsory/ Elective: Elective
Max.Marks:25+75 Min.PassingMarks:10+25
Total No. of Lectures: 90
Unit Topics No. of Lectures
Process and Importance of Communication, Types of Communication
(verbal &Non Verbal), Different forms of Communication. Barriers to
Communication: Linguistic Barriers, Psychological Barriers,
I 22
Interpersonal Barriers, Cultural Barriers, Physical Barriers,
Organizational Barriers. Role, effects and advantages of technology in
Business Communication
Non-Verbal Aspects of Communicating: Body Language, Kinesics,
Proxemics, Paralanguage. Effective Listening: Principles of Effective
listening, Factors affecting listening exercises, Oral, Written and
II 21
video sessions, Interviewing skills: Appearing in interviews, Writing
resume and letter of application. Modern forms of communicating: E-
Mail, Video Conferencing etc.
Business language: Importance of Business language, Vocabulary
Words often confused Words often misspelt, Common errors in
III 15
English. Oral Presentation - Importance, Characteristics, Presentation
Plan, Power point presentation, Visual aids.

Writing Skills & Office Correspondance: Planning business

IV messages, Rewriting and editing, The first draft and Reconstructing 16
the final draft, Official Letter, Semi Official Letter And Memorandum.
Report Writing: Identify the types of reports, define the basic format
of a report, identify the steps of report writing, write a report meeting
the format requirements, determine the process of writing a report,
V 16
importance of including visuals such as tables, diagrams and charts in
writing report, apply citation rules (APA style documentation) in
reports.
Suggested Readings:
1. Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for
2. Bovee, and Thill, Business Communication Today, Pearson Education.
3. Shirley, Taylor, Communication for Business, Pearson Education.
4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH.
5. Misra, A.K., Business Communication (Hindi), Sahitya Bhawan Publications Agra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04marks)
Class Test-I(Objective Questions) (04marks)
Class Test-II(Descriptive Questions) (04marks)
Class Test-III(Objective Questions) (04marks)
Class Test-IV(Descriptive Questions) (04marks)
Overall performance throughout the Semester (includes (05marks)

CO-PO MATRIX
PO / CO CO1 CO2 CO3 CO4 CO5
PO1
PO2 M M M M
PO3
PO4 L L L L
PO5 M S S S S
Programme: Year: Semester: Second
B.Com.(H)(IAF)
Subject: Commerce
Course Code: Course Title: Business Economics
Course outcomes:
1. Apply the theories of demand, production and costs in different decision-making
situations.
2. Evaluate the causes and consequences of different market structures.
3. Develop an understanding of the concept of macroeconomic equilibrium and
implications for the management of the business cycle.
4. Analyze the importance of international trade and evaluate the effects of government
policy measures on the exchange rate and trade.
5. Evaluate the trade cycles and role of exchange rates.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Famous Economist of India like- Kautilya,
Gopal Krishna Gokhale, D.R. Gadgil, Dr.
Ram Manohar Lohia, Jawaharlal Nehru and
Dr. B.R. Ambedkar etc. Introduction: Nature
I And Scope Of Business Economics, 22
Meaning, Kinds, Law Of Demand, Law Of
Marginal Diminishing Utility, Elasticity Of
Demand, Concept And Measurement Of
Elasticity Of Demand Price, Incoming Cross,
Theory Of Cost: Short Run And Long Run
Cost Curve Traditional And Modern
II Approaches. Production Function: Law Of 31
Variable Proportion; Properties Ride Line,
Optimum Factor Combination And
A. Perfect Competition: Meaning, Price
And Output Determination.
B. Monopoly: Meaning And
Determination Of Price Under Monopoly;
III Equilibrium Of A Firm/Industry. 21
C. Monopolistic Competition: Meaning
And Characteristics; Price And Output
Determination Under Monopolistic
Competition.
 Business Cycle: Various Phases And Its
Causes; Theory Of Distribution: Marginal
Productivity Theory Of Modern Theory,
IV 16
Wage- Meaning, Determination Of Wage
Rate Under Perfect Competition And
Monopoly, Rent Concept: Modern Theories
Suggested Readings:
1. Geetika, “Managerial Economics”, McGraw-Hill Education 2nd Ed.
2. Thomas & Maurice, “Managerial Economics: Concepts and Applications” (SIE), ,
McGraw Hill Education, 9th Ed
3. Ahuja, H.L, “Managerial Economics”, S.Chand, 8th Ed
4. Dwivedi, D.N., “Managerial Economics”, Vikas Publication, 7th Ed
5. Mithani, D.M., “Managerial Economics- Theory and Applications”, Himalaya
6. Gupta, G., “Managerial Economics”, McGraw-Hill Education (India)Pvt Limited
7. Seth, M.L., “Principles of Economics”, Lakshmi Narain Agrawal Educational Publishers,
8. Vaish & Sunderm, “Principles of Economics”, Ratan Prakashan Mandir
9. Jhingan, M.L., “Managerial Economics -1E”, Vrinda Pub
10. Jhingan,M.L., Vyashthi Arthashastra, Vrinda Pub 11. Mishra, J.P., Vyashthi
Arthashastra Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be
based on allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
0Overall performance throughout the Semester
(includes Attendance, Behaviour,
Discipline, Participation in Different Activities) (05 marks)

CO PO MAPPING MATRIX
Pos/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S W S
PO2 S M M
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PO4 S M S
PO5 M S W
Programme: B.Com.(H)(IAF) Year: First Semester: Second
Subject: Commerce
Course Code: C010204T Course Title: Essentials of E-commerce
Course outcomes: This course is to familiarize the student with the basic of e-commerce and to
comprehend its potential. On completion of this course, the students will have the ability to:

1. Understand the concept of e-commerce and various types of business models present in
online environment.
2. Analyze various security threats encountered while transacting online and safeguards
used to tackle it.
3. Identifying various provisions of IT (Amendment Act) 2008 which facilitate online
business and electronic governance.
4. Apply the various methods of e-payment used to complete an online transaction.
5. Evaluate the effect of e-commerce on various industries.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
Unit Topics No. of Lectures
Internet and Commerce: Business Operations in
Commerce Practices Vs Traditional Business Practices;
I 20
Benefits of E-Commerce to Organization, Consumers, And
Society; Limitation of E-Commerce.
Application in B2C: Consumers Shopping Procedure on
The Internet; Products in B2C Model; E-Brokers; Broker-
Based Service Online; Online Travel Tourism Services;
II 20
Benefits and Impact of E-Commerce on Travel Industry,
Online Stock Trading and Its Benefits; Online Banking and
Its Benefit; Online Financial Services and its Future.
Application in B2B: Applications of B2B; Key
Technologies for B2B, Characteristics of The Supplier
III 20
Oriented Marketplace, Buyer Oriented Marketplace and
Intermediate Oriented Marketplace; Just in Time Delivery
Applications in Governance: EDI In Governance; E
Government; E Governance Applications of The Internet,
IV Concept Of Government-To-Business, Business-To- 15
Government And Citizen-To-Government; E-Governance
Models; Private Sector Interface In E Governance.
IT (Amendment) Act 2008 and Cyber Crimes: IT
Act 2008: Definitions; Digital signature; Electronic
governance, attribution, acknowledgement and
V dispatch of electronic records; Regulation of certifying 15
authorities; Digital signatures certificates; Duties of
subscribers; Penalties and adjudication; Appellate
tribunal; Offences and cyber-crimes.
Suggested Readings:
 1. Pt Joseph Of E-Commerce Are Indian Perspective Php Learning Private Limited
2. Nidhi Dhawan Introduction To E-Commerce International Book House Private Limited
3. Agarwal Kamlesh And And Agarwal Diksha Bridge To The Online To A Front New
Delhi India Macmillan India (Hindi and English)
4. Manali- Danielle Internet And Internet Engineering Tata Mcgraw-Hill New Delhi
5. Pandey- Concept Of E-Commerce, S.K. Kataria And Sons(Hindi and English) Note-
Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline,
Participation in Different Activities) (05 marks)
CO - PO MAPPING MATRIX

POs/ COs CO1 CO2 CO3 CO4 CO5

PO1 S M S W M
PO2 M M M W S
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PO4 W S M S W
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Programme: Year: Semester: Third
B.Com.(H)(IAF)
Subject: Commerce
Course Code: Course Title: Business Regulatory Framework
Course outcomes: On successful completion of course, students will develop ability to:
1. Understand framework of Indian Contract Act
2. Explain void agreements and breach of contracts
3. Undrstand provisions of Sales of Goods Act
4. Understand provisions of Negotiable Instruments Act
5. Explain provisions of Information Technology Act
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Indian Contract Act, 1872: Definition &
Nature of Contract, Classification; Offer &
I 21
Acceptance; Capacity of Parties; Free Consent;
Consideration; Legality of Objects
Void Agreements; Performance of Contracts;
Discharge of Contract; Contingent Contracts;
Quasi Contracts; Remedies for Breach of
II 20
Contract, Special Contracts: Indemnity &
Guarantee; Bailment & Pledge; Contract of
Agency
Sale of Goods Act, 1930: Contract of Sale of
Goods, Conditions & Warranties; Transfer of
III 20
Ownership; Performance of the Contract:
Remedial Measures; Auction able Claims.
Negotiable Instrument Act: Cheque,
Promissory Note, Bill of Exchange, Crossing of
IV 20
Cheque, Dishonour of Cheque, Payment in due
Course.
The Information Technology Act : Definitions,
Digital signature , Electronic governance,
Attribution, acknowledgement and dispatch of
V electronic records, Regulation of certifying 10
authorities , Digital signatures certificates,
Duties of subscribers, Penalties and
adjudication ,Appellate Tribunal , Offences.
Suggested Readings:
1. Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.
2. Chandha P.R: Business Law; Galgotia, New Delhi.
3. Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and
 4.Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C.
Sarkar & Sons Pvt. Ltd., Kolkata.
5. Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill.
6. Sharma, Sanjeev, Business Regulatory Framework, Jawahar Publication, Agra
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be

based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the
Semester (includes Attendance,
Behaviour, Discipline, Participation in (05 marks)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S S S S S
PO2 M M M M M
PO3
PO4 W W W W W
PO5
Programme: B.Com.(H)(IAF) Year: Second Semester: Third
Subject: Commerce
Course Code: C010304T Course Title: Inventory Management
Course Outcomes: After completing this course the student will have the ability to:
1. Understand the concept of Inventory Management.
2. Explain the terminologies associated with the field of Inventory management.
3. Identify the appropriate method and techniques of Inventory management for solving different
inventory problems.
4. Apply basic Inventory management principles to solve business and industry related problems.
5. Understand the concept of Working Capital Management with reference to inventory
management.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 90
Unit Topics No. of Lectures
Management of Working Capital: Concept, Meaning,
Classification, Factors determining Working Capital requirements,
I Sources of Working Capital, Need of Working Capital, Working 22
Capital Ratio- current ratio, quick ratio, absoluteliquid ratio, cash
ratio and working capital turnover ratio.
Inventory Management: Concept, meaning, Inventory
Management Process, Why inventory management is important?
Principles of Inventory Management, How to improve inventory
II 26
management, perpetual inventory system, what are inventory costs,
Role of Inventory Management, Methods of Inventory
Management, Benefits of good inventory management.
Concept and Valuation of Inventory: Concept and Objectives
of Inventory, Need for holding Inventory, Planning and controlling
III 22
Inventory levels, Effects of excess inventory on business,

Inventory Control -1: Product Classification, Product Coding,

Lead Time, Replenishment Methods., Concept and Meaning of
IV 8
Inventory Control, Objectives and Importance and Essentials of
Inventory Control, Types of Inventory,
Inventory Control-2: Techniques of Inventory Control – EOQ,
ROP, ABC, VED, JIT, Determination of Inventory levels, Impact
V of Inventory Inaccuracy, Disposal of Obsolete and Scrap items, 12
Reasons for Obsolescence, Control of Obsolescence, Control of
Scrap.
Suggested Readings:
1. Muller M. (2011), Essentials of Inventory Management, AMACON.
2. Narayan P. (2008), Inventory Management, Excel Books.
3. Gopalkrishnan P. (1977), Materials Management, PHI Learning Pvt. Ltd.
4. Chitale A.K. & Gupta R.C. (2014), Materials Management, PHI Learning Pvt. Ltd.
5. Chapman Stephen (2017), Introduction to Materials Management, Pearson Publishing.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
allotted Assignment and Class Tests. The marks shall be as follows:

Assessment and Presentation of Assignment (04 marks)

Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
(05 marks)
Attendance,Behaviour, Discipline, Participation in Different
CO- PO MAPPING MATRIX

POs/ COs CO1 CO2 CO3 CO4 CO5

PO1 S M S W M
PO2 S M M W S
PO3 M M S W M
PO4 W S M S W
PO5 S M S M M
Programme: B.Com. (H) Year: Third Semester: Fifth
(IAF)
Subject: Commerce
Course Code: Course Title: International Financial Management
Course outcomes: This course is to help students understand the conceptual framework of Business
Finance. On completion of the course, students will be able to:
1. Analyse the multinational financial and international flow of fund and scope of International
Finance.
2. Understand the working of forex exchange market.
3. Evaluate the financial management of Multinational firms.
4. Analyse, assess and manage financial risk and country risk.
5. Discuss the Swaps, options and depository receipts as risk management tools.
Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures (in hours per week): 45
No. of
Unit Topics
Lectures
Introduction: Nature and Scope of International Finance, International
Business activities and methods, International Financial Management Vs
I 6
Domestic Financial Management, Issues in functioning of Multinational
Corporations, Balance of Payment, Debit and Credits.
Exchange Rate Determination and Management of Foreign Exchange
Exposure: Functions of Foreign Exchange market, Bid Price, Ask price,
spread, cross rates, spot rates and reciprocal rates in Foreign Exchange market.
II 9
Theories of Foreign Exchange rate – Purchasing power parity, Interest rate
parity, International fisher effect, Foreign exchange risk – Transaction
exposure, Translation exposure, Economics exposure and their management.

Financial Management of Multinational Firm: Foreign Direct Investment

III (FDI), Factors affecting FDI, cost of capital. Multinational capital Budgeting 10
– application and interpretation, multinational cash management.
Risk Analysis & Management: Sources of & factors influencing Foreign
currency risks – types of currency risks such as transaction risk, translation
risk, & economic risks – causes of currency rate fluctuations including balance
of payments, purchasing power parity (PPP), interest rate parity (IRP), Fischer
equation – tools of managing currency risks such as internal tools (currency of
invoice, netting, leading & lagging) and external tools (forwards, futures,
IV 13
options & swaps, money market hedging) – Causes of interest rate fluctuations
- managing interest rate risks through internal tools (matching and smoothing,
asset & liability management, forward rate agreements (FRA). Nature of
Country risk, objectives of Country risk rating, techniques to assess of country
risk, economic risk indicators, raters of country risk, Management of Country
Risk.
Managing Foreign Operations: Derivatives, Swaps – Interest rate and
V currency swaps, foreign currency options and futures, Depository receipts – 7
ADR and GDR and Eurocurrency markets
Suggested Readings:
1. Apte, P.G, International Financial Management, Tata McGraw Hill, New Delhi
2. Vij, Madhu, International Financial Management, Excel Book, New Delhi.
3. Machiraju, H.R , International Financial Management, Himalayan Publishing House, New Delhi.
4. Siddaiah, T., International Financial Management, Pearson Education.
5. Shapiro, Allen C., Multinational Financial Management, J. Wiley& Sons.
Note- Latest edition of the text books should be used.
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:

Assessment and Presentation of Assignment (04 marks)

Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour, Discipline, Participation in Different (05 marks)
Activities)
CO-PO MAPPING MATRIX

POs/ COs CO1 CO2 CO3 CO4 CO5

PO1 M S S S S
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DETAILED COURSE OUTLINES

Minor / Electives

(to be provided by offering schools)

 DETAILED COURSE OUTLINES

Vocational (Minor)

(to be provided by offering schools, SFC course outlines included)

Programme: All Year:
Semester: First
Undergraduate Degree First
Subject: Vocational (Accounting)
Course Code: Course Title: FINANCIAL ACCOUNTING
Course outcomes: On successful completion of course, students will develop ability to:
1. To understand the fundamentals, basic theory and concepts of financial accounting
2.To understand the basic documents & & procedure of Accounting
3.To understand the basic subsidiary books of accounting
4. To have an understanding of preparation and presentation of financial statements
5.To acquire knowledge about various techniques used for analysing financial statements and
Credits: 3 Core Compulsory / Elective: Complusory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 45
No. of
Unit Topics
Lectures
–Introduction: - Meaning, Feature, Objective
and Importance of
Book Keeping, Accountancy: Meaning, Scope,
Objective and Importance
of Accountancy, Principle, concept and
I 9
conventions of account, Basic
Accounting Terminologies, Accounting Standard,
IFRS.Double Entry System, Classification of
Accounts and Accounting equations Ruleswith
illustrations

Source Documents Required for Transactions:

Meaning of Transaction, Voucher, Cash andCredit
memo, Debit and Credit note, Pay-in-slip,
Withdrawal slip, Cheques, Bank pass book, Bank
II 9
Statement etc.Journal and Subsidiary Books:
Meaning, Importance and Specimen of Journal,
Meaning, need and specimen of different
Subsidiary Books and types, Illustrations.

.Ledger: Meaning, need and contents,

Specimen of ledger, posting of entries from
Subsidiary Books to ledger, balancing of ledger
accounts,
Illustrations. Meaning
III and Purpose Specimen of Trial Balance, Meaning 9
and effects of errors,
Types of errors, Errors affecting and not affecting
Trial Balance,
Rectification entries,
Illustrations
 Financial statements of Proprietary concern:-
Presentation of Financial Statement: Preparation
of final accounts (Profit & Loss Account and
IV 9
Balance Sheet) according to companies act 2013
(vertical format), Excel Application to make
Balance sheet, Case studies and Workshops,

. Preparation of Cash Flow Statement and its

analysis. One projecr report to be submiited on
V 9
Final account & cash flow statement of
Finance company
Suggested Readings:
Advanced Accounts- M.C. Shukla, T.S. Grewal, S.C. Gupta, S. Chand
Publication- New Delhi.

2. Financial Accounting for B.com- CA (Dr.) P.C. Tulsian S.C. Gupta, S.

Chand Publication- New Delhi.
3 Financial Accounting- Dr. Jintendra Ahirrao

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
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Programme: All Year:
Semester: Second
Undergraduate Degree First
Subject: Vocational (Accounting)
Course Code: Course Title: COST ACCOUNTING
Course outcomes: On successful completion of course, students will develop ability to:
1. Students will be able to understand the basic cost concepts & its elements.
2.Students will be able to understand the concept of Material
3.Students will be able to understand the concept of Labour
4.Students will be able to understand the concept of Overhead
5.Students will be able to prepare report on various cost performa
Credits: 3 Core Compulsory / Elective: Complusory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 45
No. of
Unit Topics
Lectures

Introduction:- Meaning and Scope of Cost

Accounting.
• Objectives of Cost Accounting,Cost Accounting
Versus Financial Accounting,Importance of Cost
I Accounting.,Objections to Cost Accounting. 9
• Elements of Cost,Components of Total Cost.
• Classification of Costs.Installation of a Costing
System.Methods of Costing.Techniques of
Costing.Systems of Costing.

Direct Materials
• Materials Control.Purchasing of Materials.
• Receiving of Materials.Inspection of Materials.
II • Storage of Materials.Issuing of Materials. 10
• Maintenance of Inventory Records.
(i) Incoming Materials.
(ii) Outgoing Materials.

. Direct Labour and Direct ExpensesDirect and

Indirect Labour. Control over Labour Costs.
Personnel Department.Engineering and Works
Study Department.Time-keeping Department.
III 9
Pay-master's Department.Cost Accounting
Department.Treatment of Holiday Pay, Idle Time,
Overtime etc. in Cost Accounts.Labour Turnover.
Direct Expenses
 Overheads - Control
• Classification of Overheads.
• Comments on Certain Items of
IV 9
(i) Factory Overheads.
(ii) Office and Administrative Overheads.
(iii) Selling and Distribution Overheads.

Students will be required to prepare reports for an

organization in respect of the
following: Cost sheet of the firm for a selected
period.
V 8
Stores Ledger.Treatment of Material Losses.
Recording Attendance Time.Recording Job
Time.Treatment of Material Losses.Classification
and Codification of Different Items of Overheads
Suggested Readings:

1.M.N. Arora, Cost Accounting,HPH.

2. Dr Venkataramana R and others (7 lecturers) - Cost Management,VBH

3. B Mariappa, Costing Methods,HPH

This course can be opted as an elective by the students of following subjects: Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based

Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 H M M H L
PO2 M H M H L
PO3 L H L L M
PO4 M M L M L
PO5 M M M M L
Programme: All Year:
Undergraduate Degree Second Semester: Third
Subject: Vocational (Accounting)
Course Code: Course Computerized Accounting
Course outcomes: On successful completion of course, students will develop ability to:
1. Student will be able to understand Concept of Accounting
2. Student will be able to understand the Fundamental Of Tally ERP9
3.Student will be able to create Accounting Master on Tally ERP
4.Student will be able to understand Inventory Management on Tally ERP
5. Student will be able to understand Vocher entry on Tally ERP
Credits: 3 Core Compulsory / Elective: Complusory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures:45
No. of
Unit Topics
Lectures

Basics of Accounting
Definition, Principles of Accounting, Types of
Account and Golden Rules of
I 9
Accounts, recording of transactions, posting,
balancing & preparation of
final A/c.

Fundamentals of Tally ERP9

1. Setting up of company in Tally ERP 9
II 2. Company features & configurations 9
Module III: Creating Accounting Masters in Tally
ERP 9

Creating Accounting Masters in Tally ERP 9

1. Accounting groups
III 9
2. Ledgers
3. Maintaining charts of Accounts

Inventory Management masters in Tally ERP

9
IV 1. Stock groups, Stock items 9
2. Unit of measures
3. Godowns
 Voucher Entries
1. Accounting Vouchers
V 9
2. Inventory Vouchers
3. Order Vouchers
Suggested Readings:

This course can be opted as an elective by the students of following subjects: Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on

Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)

CO-PO MAPPING MATRIX

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Programme: All Year:
Semester: Fourth
Undergraduate Degree Second
Subject: Vocational (Accounting)
Course Code: Course Title: ADVANCED FINANCIAL ACCOUNTING
Course outcomes: On successful completion of course, students will develop ability to:
1.Learners will ne able to understand thr basic concept of Accounting
2Learners will ne able to understand the Hire purchase system
3. Learners will ne able to understand the Troyality Accounting

4 Learners will ne able to understand the concept of conversion of Partnership to Company

and prepare report on various accounting performas

5.Learner will be able to prepare a report on various Financial standards

Credits: 3 Core Compulsory / Elective: Complusory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures:45
No. of
Unit Topics
Lectures

INTRODUCTION TO FINANCIAL
ACCOUNTING
Introduction – Meaning and Definition –
Objectives of Accounting – Functions of
Accounting –
I Users of Accounting Information – Limitations of 8
Accounting – Accounting Principles –
Accounting
Concepts and Accounting Conventions-
Accounting Standards: List of Indian Accounting
Standards (Ind. AS) and list of IFRS

HIRE PURCHASE SYSTEM

Meaning of Hire Purchase and Instalment Purchase
System- difference between Hire Purchase and
Instalment Purchase – Important Definitions – Hire
Purchase Agreement – HirePurchase Price – Cash
Price – Hire Purchase Charges – Net Hire Purchase
II 10
Price – Net Cash Price – Calculation of
Interest – Calculation of Cash Price – Journal
Entries and Ledger Accounts in the books of Hire
Purchaser and Hire Vendor (Asset Accrual
Method only).
 ROYALTY ACCOUNTS
Meaning and definition – Technical Terms –
Royalty – Landlord – Tenant – Minimum Rent –
Short
Workings – Recoupment of Short Working under
III (Fixed Period) restrictive and non-restrictive 10
(Floating Period) Recoupment within the Life of
the Lease – Treatment of Strike and Stoppage of
work – Accounting Treatment in the books of
Lessee and lessor – journal entries and Ledger
Accounts including minimum rent account

CONVERSION OF PARTNERSHIP FIRM

INTO A LIMITED COMPANY
Meaning – Need for conversion - Purchase
Consideration – Mode of Discharge of Purchase
Consideration – Methods of calculation of
Purchase Consideration – Net Payment Method –
Net Assets Method –Journal Entries and Ledger
IV 12
Accounts in the books of Vendor – Treatment of
items: Dissolution Expenses, Unrecorded Assets
and Liabilities, Assets and Liabilities not taken
over by the Purchasing Company, Contingent
liabilities, Incorporation entries and preparation
of balance sheet of the purchasing company under
vertical format.
Student will be required to prepare report on
:1.Collection & recording of Royalty agreement
with regard to any suitable situation.
2.. Collection and recording of Hire Purchase
V 5
Agreement.
3.. Ascertainment of Cash Price and Interest with
imaginary figures under Hire Purchase
System.
Suggested Readings:

1. Arulanandam & Raman – Financial Accounting – I, HPH

2. Jawaharlal & Seema Srivastava :Financial Accounting, HPH

3. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications

4 4. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers

This course can be opted as an elective by the students of following subjects: Open for all

Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based

Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
 Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester
(includes Attendance, Behaviour, Discipline, (05 marks)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 H H H H M
PO2 M H L H L
PO3 L H M M M
PO4 M L H M M
PO5 M M M M L
 Programme: All
Year: First Semester: First
Undergraduate Degree
Subject- Vocational (Financial Advisory)

Course Code: Course Title: Financial Services

Course outcomes: After completing this course a student will have the ability to:
1.Develop a basic understanding of concept, emergence and development of financial services.
2.Explain concept, attributes and functioning of Credit rating,
3.Explain concept, attributes and functioning of Cosumer Finance.
4.Classify and analyse the mechanics, operations and procedures in Factoring financial services
5.Classify and analyse the mechanics, operations and procedures in leasing Financial services
Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
Unit Topics No. of Lectures
Unit I: Financial Services: An Overview
Financial Services: Concept – functions of financial services market,
I growth of financial services in India. Credit cards: Concept, Classification, 5
facilities and services, credit card frauds, benefits and drawbacks. A case
study on Credit Card services and fraud

Unit II: Credit rating:

concept, features and advantages, growth factors for credit rating system,
II 5
regulatory framework. A case on credit rating rating of credit card
puchaser.

Unit III: Consumer finance

meaning, types, consumer finance practice in India, pricing, consumer
III credit scoring, case for and against consumer finance. hire purchase and 6
installment credit system, A Case study on Hire purchase system.

Unit IV: Factoring

definition, mechanism, characteristics, players in factoring services,
IV functions of a factor, factoring costs, factoring vs bills discounting, RBI 9
guidelines on factoring – cost-benefit, analysis of factoring, A case on
Factoring processing SBI unit.

Unit V: Leasing
concept, types, financial lease vs financial lease, tests for financial lease,
V 5
Leasing process, tax aspects of leasing , funding aspects of leasing –
MPBF. A case on financial and operating lease of company

Suggested Readings:
1.Khan, M.Y., Financial Services, Tata McGraw Hill.
2.Guruswamy, S. Financial Services , Tata McGraw Hill.
3.Goel, S. Financial Services, PHI.
4. Singh J.K. Venture Capital Financing in India. Dhanpat Rai & Co. (P) Ltd
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)

Overall performance throughout the Semester (includes Attendance,

(05 marks)
behaviour, Discipline, Participation in Different Activities)
CO-PO MAPPING MATRIX
POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M L
PO2 S M M
PO3 M W
PO4 S S S S S
PO5 M S
 Programme: All
Year: First Semester: Second
Undergraduate Degree
Subject- Vocational (Financial Advisory)

Course Code: Course Title: Investment management and Planning

Course outcomes: After completing this course a student will have the ability to:
1.Select various investment alternatives according to risk and return associated with them
2.Distinguish between the different components and measures of risk and return.
3.Describe the valuation of different types of securities.
4.Analyse and evaluate financial markets, how securities and mutual funds are traded and
5. Assessment of Income nd Tax planning of Individual and business person.
Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
Unit Topics No. of Lectures
Unit I: Investment & Investment Alternative
Concept of Investment, Investment Objectives, Investment Vs. Speculation,
I Investment Process, Type of Investors. Investment Alternatives- 5
Government Securities, Debt Securities, Equity Shares, Mutual Funds,
Money Market Securities, and Other Alternatives.

Unit II: Risk & Return

Concept and Measurement of Risk and Return, Components of Investment
II 7
Risk- Market Risk, Interest Rate Risk, Inflation Risk, Business Risk and
Financial Risk etc. Case on risk and return of Investment portfolio

Unit III: Investment Analysis

Fundamental Analysis - Economic Analysis, Industry Analysis and
III Company Analysis. Technical Analysis - Dow Theory, Market Indicators, 5
Individual Security Analysis, Chartism etc. EMH – Weak Form, Semi-
Strong Form, Strong Form.
Unit IV: Basics of Valuation
Unit IV: Investment Planning
Preparing an investment plan, Factors affecting choice of investments,
IV 7
Importance of asset allocation in selecting investment alternatives, Best
Investment plans in present scenario-Mini project

Unit V: Tax Planning

V Strategies for Reducing Individual Income tax, Case Studies of Salaried 6
individal and business person for Investment planning and tax planning

Suggested Readings:
1.Pandian P.Security Analysis and Portfolio Management. Vikas Publishing House, New Delhi.
2. Singh, Y. P. Fundamentals of Investment Management. Galgotias Publishing House.

3.Singh, P. Security Analysis and Portfolio Management. Himalaya Publishing House, New Delhi.
4.Kapoor, Jack R., Dlabay, Les R. and Hughes, Robert J., Personal Finance, Tata McGraw-Hill.

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)

Overall performance throughout the Semester (includes Attendance,

(05 marks)
behaviour, Discipline, Participation in Different Activities)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M M
PO2 L M S
PO3 M W
PO4 S S S S S
PO5 S S
 Programme: All
Year: second Semester: Third
Undergraduate Degree
Subject- Vocational (Financial Advisory)

Course Code: Course Title: Insurance advisory

Course outcomes: After completing this course a student will be able to:
1.Understand the conceptual framework of insurance.
2.Appraise the working of insurance industry in India.
3.Analyse the various types of insurance contracts
4 Examine the pratices of Insurance In India
5 Examine the legal and regulatory aspects of Insurance
Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
Unit Topics No. of Lectures

Unit I:Introduction to Insurance

I Introduction to risk and insurance, Origin and growth of insurance 6
business, Principles of insurance, Management of insurance organizations.

Unit II :Insurance Industry in India

Growth of insurance industry in India, Structure, functioning and
II 6
regulation of insurance industry in India, Prominent life and general
insurance companies in India, Recent trends in Indian insurance industry.

UNIT III : Life Insurance Policies and other Insurance

III Important types of life insurance policies e.g. Endowment plans, Money 8
back plans, Term plans, ULIP plans.

Unit IV: Principal and practice of Insurance

IV Introduction To Insurance, Basic Principles of Insurance, Types of 6
Insurance, Insurance Documents and Policy Terms and Conditions

Unit V: LEGAL AND REGULATORY ASPECTS OF INSURANCE

V Insurance Regulations & Guidelines, Anti-Money Laundering, Redressal 4
of Policy-holders’ Grievances. Casestudy on Money laundering

Suggested Readings:
1.Vaughan, E. J., & Vaughan, P. M. Fundamentals of Risk and Insurance. Willey.

2.Trieschmann, J. Risk Management and Insurance. Southwestern College Publisher.

3.Gupta, O. S. Life Insurance. Frank Brothers, New Delhi.

Note: Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)

Overall performance throughout the Semester (includes Attendance,

(05 marks)
behaviour, Discipline, Participation in Different Activities)

CO-PO MAPPING MATRIX

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M M
PO2 L M S
PO3 M W
PO4 S S S S S
PO5 S S
 Programme: All Year:
Semester: Fourth
Undergraduate Degree Second
Subject- Vocational (Financial Advisory)
Course Code: Course Title: Mututal fund Investment advisory
Course outcomes: After completing this course a student will be able to:
1.Appreciate the concept of Mututal funds and its working mechanism
2.Describe the various functions and involvement of assets management companies.
3.Explain the risk and return concept by investor while investing in Mututal funds..
4.Critically analyze the Muutal fund scheme performance with live case
5.Evaluate the Mutual funds scheme selection with live case
Credits: 3 Core Compulsory / Elective:Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
Unit Topics No. of Lectures
Unit-I Introduction Mutual funds:
I definition, products and schemes, Working mechanism of mutual 6
funds

Unit-II SEBI and AMC companies SEBI’s

requirements on AMC, functions of AMC, portfolio management
II 7
process and operational efficiency of mutual funds, UTI, AMFI,
MMMFs, A case study on Assets management companies, AMC.

Unit-III Risk and Retun Risk ,

III return and performance of mutual funds. llustrates the meaning 6
and computation of NAV

Unit- IV Mututal Fund Scheme performance

IV Mutul fund scheme performance and SIP portfolio. A case study 6
on Indian Mututal funds sector

Unit-V Mutul fund scheme selection Mutul fund

V scheme selection, A case study on selection of Mututal fund 5
scheme(long term and short term)

Suggested Readings:
1.Khan, M.Y., Financial Services, Tata McGraw Hill."
https://www.personalfn.com/fns/mutualfund/case-studies

Note: Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
allotted Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes (05 marks)
Attendance, behaviour, Discipline, Participation in
CO-PO MAPPING MATRIX
POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M M
PO2 L M S
PO3 M W
PO4 S S S S S
PO5 S S
 Programme: All Undergraduate
Year: First Semester: I
Degree
Subject: Vocational (Taxation)

Course Code: Course Title: Basics of Income Tax

Course outcomes: After completing this course a student will be able to:
1. Develop an understanding of the way in which taxation law is administered in relation to Basic
concepts of income and Agricultural income.
2. Develop a basic understanding to the concept of Residential Status and Tax liability.
3. Apply the method of computing the income under the head ‘salary’.
4. Apply the method of computing the income under the head ‘House Property’ and 'Profit and
5. Apply the method of computing the income under the head ‘Capital gains' and ‘Other Sources’.
Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 45
Unit Topics No. of Lectures
Taxation Policy of Raja Todarmal. Introduction, Important Definitions:
I Assessee, Person, Income, Total Income, Assessment Year & Previous 7
Year. Agricultural Income & its assessment
Residential status & Tax Liability (Basis of Charge). Capital & Revenue
II 7
expenses and incomes. Exempted Incomes under section 10.
Income from Salaries, retirement, calculation of gratuity, pension &
III 9
commuted pension

Income from House Property. Income from Profits and Gains of Business
IV 13
and Profession, Depreciation

Income from Capital gains, Income from Other Sources, Set off and carry
v forward of losses and Clubbing of Income, Deductions from Gross Total 9
Income, rebates and reliefs.

Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi and English)
3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan Publications, New
Delhi. (Hindi and English)
4. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications, Agra.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)

Overall performance throughout the Semester (includes Attendance,

(05 marks)
behaviour, Discipline, Participation in Different Activities)

CO-PO MAPPING MATRIX (SFC UG Programs)

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M L
PO2 S M M
PO3 M S
PO4 L S L S S
PO5 M S S
Programme: All Undergraduate
Year: First Semester: II
Degree
Subject: Vocational (Taxation)

Course Code: Course Title: Advance Income Tax

Course outcomes: After completing this course a student will be able to:
1. Evaluate and develop conceptual understanding of calculating Tax Liability and Total Income of
an Individual, HUF, Partnership firms and companies.
2. Develop an understanding about the assessment procedure and tax authorities.
3. Develop an understanding on the recent changes in Income Tax
4. Learn and apply the ways of filing of return of income through software and Assessment
5. Develop an understanding on online registration for PAN and issues in filing the return.
Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75 Min. Passing Marks:10+25
Total No. of Lectures: 45
Unit Topics No. of Lectures
Computation of Tax Liability and total Income of an Individual, Hindu
I 15
Undivided Family and Partnership firms.

Procedure of Assessment and Income Tax Authorities, Advance Payment

II 7
of Tax and Deduction of Tax at Source.

III Recent Changes in Income Tax, Advanced Level Issues in Income Tax, 6

TDS Filing with Tally ERP9, Payroll & Income Tax with Tally ERP9,
Computation of Presumptive income & E Filing of ITR04, Computation of
IV 9
Partnership Firm & E Filing of ITR05 and Computation of Companies
Return & E Filing of ITR06.

Online Registration for PAN, Problems in Return Filing: Latest (ITR1 to

v ITR 7), latest Problems in Audit.
8

Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Mehrotra H.C: Income Tax Law & Accounts; Sahitya Bhawan, Agra. (Hindi and English)
3. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan Publications, New
Delhi. (Hindi and English)
4. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications, Agra.
Note- Latest edition of the text books should be used.
This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on allotted
Assignment and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes Attendance,
(05 marks)
behaviour, Discipline, Participation in Different Activities)

CO-PO MAPPING MATRIX (SFC UG Programs)

POs/
CO1 CO2 CO3 CO4 CO5
COs
PO1 S M L
PO2 S M M
PO3 M S
PO4 L S M S S
PO5 M S
Programme: All Undergraduate
Year: Second Semester: III
Degree
Subject: Vocational (Taxation)
Course Code: Course Title: Goods and Service Tax
Course Outcomes: After completing this course, a student will be able to:
1. Develop an understanding on the basic concepts of GST.

2. Analyse the concept of Input tax credit, return for regular and composite dealer.

3. Demonstrate about the various types of accounts and records of invoices.

4. Understand about the appellate tribunal, various offences, penalties and procecusion.

5. Develop an understanding on GST filing with the help of Tally ERP9.

Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Lectures: 45
Unit Topics No. of Lectures
Introduction to GST, Taxable Event Supply, Supply or
I Levy, Place of Supply, Value of Supply, Export & 8
Import, E-Way Bills, Registrations

Input Tax Credit & ITC04: Transitional Provisions

Job Work, Various Return Under GST Law:
A. Return for Regular GST Dealer (Practical
Demonstration and hands on Practice by Participants):
II 12
1- GSTR- BB, 2- GSTR-1, 3- GSTR-9, 4- GSTR 9C, 5-
GSTR 2A & GSTR 3B. B.Return for Composite
Dealer:
1- GSTR-4, 2- CPM-08

Account & Records Invoice: Tax Payments, Time of

III Supply Returns ( All ), Refunds of GSt Paid, Return 8
under GST, Annual Return and Annual Audit in GST

Appellate Level in GST, Advance Ruling and Appellate

Authority, Offences, Penalties, Prosecution in GST,
IV Litigation Management, Audit & Assessments, E- 8
commerce TCS, Demand & Recovery,Acts & Law
 GST Filing with Tally ERP9:
How will GST work in Tally ERP9 ?, Introduction to
GST Invoice, Invoice format under GST Regime, File
V GSTR3B from Tally ERP9, File GSTR1 using Tally 9
ERP9, Generate Eway Bills using Tally ERP9, How to
Pass Accounting Entries under GST, Point of Sale
(POS)
Suggested Readings:
1. Malhotra XE and Agarwal goods and services tax Agra India Sahitya Bhawan Publication English and
Hindi

2. Bansal K. M. GST Customer law taxman Publication private limited University edition

3. RK Singh PK a bird's eye view of GST Asia law house

4. Singhania VK student's guide to GST and customs law taxman Publication private limited University
edition
5. Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHING HOUSE, AGRA

Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour,Discipline, Participation in (05 marks)
Different Activities)
CO-PO MAPPING MATRIX (SFC UG Programs)
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 S W W
PO2 M S
PO3 M S M
PO4 S M M
PO5 S M S
Programme: All Undergraduate
Year: Second Semester: IV
Degree
Subject: Vocational (Taxation)
Course Code: Course Title: Corporate Tax
Course Outcomes: After completing this course, a student will be able to:
1. Develop an understanding on the basic concepts of Corporate tax law in India.

2. Analyse the concept of setting up of a new enterprice and its tax management.
3. Demonstrate about the various types of tax planning with reference to specific management
decisions.
4. Understand about the special provisions relating to non residents and transfer pricing.

5. Develop an understanding on business restructuring and transfer of assets.

Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Total No. of Lectures: 45
Unit Topics No. of Lectures

Brief overview of corporate tax in India, Types of

companies, Residential status of companies and tax
I 8
incidence, Tax liability and minimum alternate tax,
Tax on distributed profits

Tax planning with reference to setting up of a new

business; Locational aspect, nature of business, form
II of organization; Tax planning with reference to 9
financial management decision; Capital structure,
dividend

Tax planning with reference to specific management

decisions; Make or buy; own or lease; repair or replace;
Tax planning with reference to employees’
III remuneration; Tax planning with reference to receipt of 12
insurance compensation; Tax planning with reference
to distribution of assets at the time of liquidation.

Special provisions relating to non-residents; double

IV taxation relief; Provisions regulating transfer 6
pricing; Advance rulings; Advance pricing agreement
 Tax planning with reference to business restructuring,
Transfer of assets between holding and subsidiary
companies. Case study - How Google, Apple, Amazon
and other global corporations save billions in taxes due
V 10
to cross-border structuring Case study of tax havens,
International tax structuring - Use of SPVs and tax
havens Vodafone Case and subsequent amendment

Suggested Readings:
1. Singhania, Vinod K. and Monica Singhania. Corporate Tax Planning.Taxmann Publications Pvt. Ltd., New
Delhi.

2. Ahuja, Girish. and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law House, Delhi

3. Acharya, Shuklendra and M.G. Gurha. Tax Planning under Direct Taxes. Modern Law Publication,
Allahabad.
4. Mittal, D.P. Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi.

Note- Latest edition of the text books should be used.

This course can be opted as an elective by the students of following subjects: Open for all
Suggested Continuous Evaluation Methods: Continuous Internal Evaluation shall be based on
allotted Assignment
and Class Tests. The marks shall be as follows:
Assessment and Presentation of Assignment (04 marks)
Class Test-I (Objective Questions) (04 marks)
Class Test-II (Descriptive Questions) (04 marks)
Class Test-III (Objective Questions) (04 marks)
Class Test-IV (Descriptive Questions) (04 marks)
Overall performance throughout the Semester (includes
Attendance, Behaviour,Discipline, Participation in (05 marks)
Different Activities)
CO-PO MAPPING MATRIX (SFC UG Programs)
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 S W W
PO2 M S
PO3 M S M
PO4 S M M
PO5 L S M S
 DETAILED COURSE OUTLINES

Co-Curricular (Minor)

(provided by Uttar Pradesh Higher Education Department)

 Department of Higher Education
U.P. Government, Lucknow
National Education Policy-2020
Common Minimum Syllabus for all U.P. State Universities
Co-curricular course: Semester-1
Course Title: Food, Nutrition and Hygiene

Name Designation Affiliation

Steering Committee
Mrs. Monika S. Garg, (I.A.S.), Additional Chief Secretary Dept. of Higher Education
Chairperson Steering Committee U.P., Lucknow
Prof. Poonam Tandan Professor, Dept. of Physics Lucknow University, U.P.
Prof. Hare Krishna Professor, Dept. of Statistics CCS University Meerut, U.P.
Dr. Dinesh C. Sharma Associate Professor K.M. Govt. Girls P.G. College
Badalpur, G.B. Nagar, U.P.
Syllabus Developed by:
S. No. Name Designation Department College/ University
1 Dr. Nitu Singh Associate Professor Home Science H.N.B.G.P.G.College,
Subject Expert Naini, Prayagraj
2 Dr. Shivani Verma Associate Professor Home Science K.M.G.G.P.G.College,
Subject Expert Badalpur, G.B.Nagar

Programme /Class: Semester: First

Year: First
Certificate
Co-Curricular Course
Course Code: Z010101T Course Title: Food, Nutrition and Hygiene
Course outcomes:
To learn the basic concept of the Food and Nutrition
To study the nutritive requirement during special conditions like pregnancy and lactation
To learn meal planning
To learn 100 days Nutrition Concept
To study common health issues in the society
To learn the special requirement of food during common illness
Credits: 2 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
No. of
Unit Topics Lectures
Total=30
Concept of Food and Nutrition
(a) Definition of Food, Nutrients, Nutrition, Health, balanced Diet
I (b) Types of Nutrition- Optimum Nutrition, under Nutrition, Over Nutrition 8
(c) Meal planning- Concept and factors affecting Meal Planning
(d) Food groups and functions of food
Nutrients: Macro and Micro
RDA, Sources, Functions, Deficiency and excess of
II (a) Carbohydrate 7
(b) Fats
 (c) Protein
(d) Minerals
Major: Calcium, Phosphorus, Sodium, Potassium
Trace: Iron, Iodine, Fluorine, Zinc
(e) Vitamins
Water soluble vitamins: Vitamin B, C
Fat soluble vitamins: Vitamin A, D, E, K
(f) Water
(g) Dietary Fibre
1000 days Nutrition
(a) Concept, Requirement, Factors affecting growth of child
Prenatal Nutrition (0 - 280 days): Additional Nutrients’ Requirement
(b) and
III risk factors during pregnancy 8
(c) Breast / Formula Feeding (Birth – 6 months of age)
Complementary and Early Diet (6 months – 2 years of age)

(a) Causes of common diseases prevalent in the society and Nutrition

requirement in the following:
Diabetes
Hypertension (High Blood Pressure)
Obesity
IV Constipation 7
Diarrhea
Typhoid
(b) National and International Program and Policies for improving
Dietary Nutrition
(c) Immunity Boosting Food

Suggested Readings:
1. Singh, Anita, “Food and Nutrition”, Star Publication, Agra, India, 2018.
2. 1000Days-Nutrition_Brief_Brain-Think_Babies_FINAL.pdf
3. https://pediatrics.aappublications.org/content/141/2/e20173716
4. https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5750909/
5.डड वदुाु˛ु˙ स ह˙"आहुार डडडडडडड डडड डडडड" डडडडडड डडडडडडड डडडडड 2015, तेहरवुाु˛ु डडडडडडड
6.Sheel Sharma,Nutrition and Diet Therapy,Peepee Publishers Delhi,2014,First Edition.

Suggested Continuous Evaluation Methods:

MCQs, Practical Diet/ Meal Planning, assignments Presentations, group Discussion, Case study, Survey
Suggested equivalent online courses:
https://www.udemy.com/course/internationally-accredited-diploma-certificate-in-nutrition
Diploma in Human Nutrition-Revised Offered by Alison
 Department of Higher Education
U.P. Government, Lucknow
National Education Policy-2020
Common Minimum Syllabus for all U.P. State Universities
Co-curricular course: Semester-2
Course Title: First Aid and Health

Name Designation Affiliation

Steering Committee
Mrs. Monika S. Garg, (I.A.S.), Additional Chief Secretary Dept. of Higher Education U.P.,
Chairperson Steering Committee Lucknow
Prof. Poonam Tandan Professor, Dept. of Physics Lucknow University, U.P.
Prof. Hare Krishna Professor, Dept. of Statistics CCS University Meerut, U.P.
Dr. Dinesh C. Sharma Associate Professor K.M. Govt. Girls P.G. College
Badalpur, G.B. Nagar, U.P.
Syllabus Developed by:
S. No. Name Designation Department College/ University
1 Dr. Monisha Banerjee Professor & Dean, Zoology University of Lucknow, Lucknow
Research
2 Dr. Dinesh C. Sharma Associate Professor Zoology K.M. Govt. Girls P.G. College
Badalpur, G.B. Nagar, U.P.

Co-curricular course

Programme/Class: Certificate Year: First Semester: Second

Co-Curricular Course
Course Code: Z020201 Course Title: First Aid and First Aid and Health
Course outcomes:
Learn the skill needed to assess the ill or injured person.
Learn the skills to provide CPR to infants, children and adults.
Learn the skills to handle emergency child birth
Learn the Basic sex education help young people navigate thorny questions responsibly and with confidence.
Learn the Basic sex education help youth to understand Sex is normal. It’s a deep, powerful instinct at the core of our
survival as a species. Sexual desire is a healthy drive.
Help to understand natural changes of adolescence
Learn the skill to identify Mental Health status and Psychological First Aid
Credits: 2 (1Theory+1 Practical) Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
No. of
Lectures
Unit Topics Total=
15 Theory+
30 Practical
A. Basic First Aid
Aims of first aid & First aid and the law.
Dealing with an emergency, Resuscitation (basic CPR).
Recovery position, Initial top to toe assessment.
Hand washing and Hygiene 2
Types and Content of a First aid Kit (Theory)
I
B. First AID Technique 10
Dressings and Bandages. (Practical)
Fast evacuation techniques (single rescuer).
Transport techniques.
C. First aid related with respiratory system
Basics of Respiration.
 No breathing or difficult breathing, Drowning, Choking, Strangulation and hanging,
Swelling within the throat, Suffocation by smoke or gases and Asthma.
D. First aid related with Heart, Blood and Circulation
Basics of The heart and the blood circulation.
Chest discomfort, bleeding.
D. First aid related with Wounds and Injuries
Type of wounds, Small cuts and abrasions
Head, Chest, Abdominal injuries
Amputation, Crush injuries, Shock
E. First aid related with Bones, Joints Muscle related injuries
Basics of The skeleton, Joints and Muscles.
Fractures (injuries to bones).
F. First aid related with Nervous system and Unconsciousness
Basics of the nervous system.
Unconsciousness, Stroke, Fits – convulsions – seizures, Epilepsy.
G. First aid related with Gastrointestinal Tract
Basics of The gastrointestinal system.
Diarrhea, Food poisoning.
H. First aid related with Skin, Burns
Basics of The skin.
Burn wounds, Dry burns and scalds (burns from fire, heat and steam).
Electrical and Chemical burns, Sun burns, heat exhaustion and heatstroke.
Frost bites (cold burns), Prevention of burns, Fever and Hypothermia.
I. First aid related with Poisoning 2
Poisoning by swallowing, Gases, Injection, Skin (Theory)
II J. First aid related with Bites and Stings 10
Animal bites, Snake bites, Insect stings and bites (Practical)
K. First aid related with Sense organs
Basic of Sense organ.
Foreign objects in the eye, ear, nose or skin.
Swallowed foreign objects.
L. Specific emergency satiation and disaster management
Emergencies at educational institutes and work
Road and traffic accidents.
Emergencies in rural areas.
Disasters and multiple casualty accidents.
Triage.
M. Emergency Child birth
Basic Sex Education
Overview, ground rules, and a pre-test
Basics of Urinary system and Reproductive system.
Male puberty — physical and emotional changes
Female puberty — physical and emotional changes
9
III Male-female similarities and differences
(Theory)
Sexual intercourse, pregnancy, and childbirth
Facts, attitudes, and myths about LGBTQ+ issues and identities
Birth control and abortion
Sex without love — harassment, sexual abuse, and rape
Prevention of sexually transmitted diseases.
Mental Health and Psychological First Aid
What is Mental Health First Aid?
Mental Health Problems in the India
The Mental Health First Aid Action Plan
2
Understanding Depression and Anxiety Disorders
(Theory)
IV Crisis First Aid for Suicidal Behavior & Depressive symptoms
10
What is Non-Suicidal Self-Injury?
(Practical)
Non-crisis First Aid for Depression and Anxiety
Crisis First Aid for Panic Attacks, Traumatic events
Understanding Disorders in Which Psychosis may Occur
Crisis First Aid for Acute Psychosis
 Understanding Substance Use Disorder
Crisis First Aid for Overdose, Withdrawal
Using Mental Health First Aid
Suggested Readings:
Indian First Aid Mannual-https://www.indianredcross.org/publications/FA-
manual.pdf Red Cross First Aid/CPR/AED Instructor Manual
• https://mhfa.com.au/courses/public/types/youthedition4
• Finkelhor, D. (2009). The prevention of childhood sexual abuse. Durham, NH: Crimes Against Children Research
Center. www.unh.edu/ccrc/pdf/CV192. pdf
• Kantor L. & Levitz N. (2017). Parents’ views on sex education in schools: How much do Democrats and Republicans agree? PLoS
ONE, 12 (7): e0180250.
• Orenstein, P. (2016). Girls and sex: Navigating the complicated new landscape. New York, NY: Harper.
• Schwiegershausen, E. (2015, May 28). The Cut. www.thecut.com/2015/05/most-women-are-catcalled-before-they-turn-17.html
• Wiggins, G. & McTighe, J. (2008). Understanding by design. Alexandra, VA: ASCD.
• https://marshallmemo.com/marshall-publications.php#8

https://www.redcross.org/take-a-class/first-aid/first-aid-training/first-aid-online
https://www.firstaidforfree.com/

https://www.coursera.org/learn/mental-health
Further Suggestions:………………………………………………………………………………………………..
 Department of Higher Education
U.P. Government, Lucknow
National Education Policy-2020
Common Minimum Syllabus for all U.P. State Universities
Co-curricular course: Semester-4
Course Title: Physical Education and Yoga

Name Designation Affiliation

Steering Committee
Mrs. Monika S. Garg, (I.A.S.), Additional Chief Secretary Dept. of Higher Education U.P., Lucknow
Chairperson Steering Committee
Prof. Poonam Tandan Professor, Dept. of Physics Lucknow University, U.P.
Prof. Hare Krishna Professor, Dept. of Statistics CCS University Meerut, U.P.
Dr. Dinesh C. Sharma Associate Professor K.M. Govt. Girls P.G. College Badalpur,
G.B. Nagar, U.P.
Syllabus Developed by:
Name Designation Department College/ University
Dr. Sheel Dhar Dubey
Assistant Professor Physical education DDU Govt. PG Collage, Lucknow
Dr. Gunjan Shahi Assistant Professor Physical education
MBP Govt. PG Collage, Lucknow

Syllabus: Physical Education and Yoga

Programme: Certificate Year: First Semester: Forth
Co-Curricular Course
Course Code: Z040401 Course Title: Physical Education and Yoga
Course outcomes:
Students will learn the introduction of Physical Education, Concept of fitness and wellness, Weight management and
lifestyle of an individual. The student will also learn about the relation of Yoga with mental health and value
Education. In this course student will also learn about the aspects of the Traditional games of India.
Credits: 2 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
No. of
Unit Topics Lectures
Total=30
Physical Education:
Meaning, Definition, Aim and Objective.
Misconception About Physical Education.
Need, Importance and Scope of Physical Education in the Modern Society.
I 6 Theory
Physical Education Relationship with General Education.
Physical Education in India before Independence.
Physical Education in India after Independence.
 Concept of Fitness and Wellness:
Meaning, Definition and Importance of Fitness and Wellness.
Components of Fitness.
Factor Affecting Fitness and Wellness.
Weight Management:
Meaning and Definition of Obesity.
Causes of Obesity. 5 Theory
II
Management of Obesity. 3 Practical
Health problems due to Obesity.
Lifestyle:
Meaning, Definition, Importance of Lifestyle.
Factor affecting Lifestyle.
Role of Physical activity in the maintains of Healthy Lifestyle.

Yoga and Meditation:

Historical aspect of yoga.
Definition, types scopes & importance of yoga.
Yoga relation with mental health and value education.
Yoga relation with Physical Education and sports.
2 Theory
III Definition of Asana, differences between asana and physical exercise.
6 Practical
Definition and classification of pranayama.
Difference between pranayama and deep breathing.
Practical: Asana, Suraya-Namaskar, Bhujang Asana, Naukasana, Halasana,
Vajrasan, Padmasana, Shavasana, Makrasana, Dhanurasana, Tad Asana.
Pranayam: Anulom, Vilom.
Traditional Games of India:
Meaning.
Types of Traditional Games-
Gilli- Danda
Kanche
Stapu
Gutte, etc.
2 Theory
IV Importance/ Benefits of Traditional Games.
6 Practical
How to Design Traditional Games.
Recreation in Physical Education:
Meaning, Definition of Recreation.
Scope and Importance of Recreation.
General Principles of Recreation.
Types of Recreational Activities.
Aerobics and Zumba.( Fir India Movement)
Suggested Readings:
Singh, Ajmer, Physical Education and Olympic Abhiyan, “Kalayani Publishers”, New Delhi, Revised
Addition, 2006
Patel, Shri krishna, Physical Education, “Agrawal Publishers”, Agra, 2014-15
Panday, Preeti, Sharirik Shiksha Sankalan, “ Khel Sanskriti Prakashan, Kanpur
 Kamlesh M.L., “Physical Education, Facts and foundations”, Faridabad P.B. Publications.
B.K.S. Yengar, "Light and Yog. Yoga Deepika", George Allen of Unwin Ltd., London,1981.
BrajBilari Nigam, Yoga Power "TheKpath of Personal achievement" Domen and Publishers,
New Delhi, 2001.
Indira Devi, "Yoga for You", Gibbs, Smith Publishers, Salt Lake City, 2002 Domenand
Publishers, New Delhi - 2001.
Jack Peter, "Yoga Master the Yogic Powers", Abhishek Publications, Chandigarh, 2004.
Janice Jerusalim, "A Guide To Yoga" Parragon Bath, Baiihe-2004.

Suggested Continuous Evaluation Methods:

Assignments ( 10)
➢
Presentation (10)
➢
Attendance ( 5)
➢
Final exam ( 75)
Suggested equivalent online courses:
IGNOU.
Rajarshi Tandan Open University.
Further Suggestions:……………………………………………………………………………………………..
 Department of Higher Education
U.P. Government, Lucknow
National Education Policy-2020
Common Minimum Syllabus for all U.P. State Universities
Co-curricular course: Semester-3
Course Title: Human Values and Environment studies

Name Designation Affiliation

Steering Committee
Mrs. Monika S. Garg, (I.A.S.), Additional Chief Secretary Dept. of Higher Education U.P., Lucknow
Chairperson Steering Committee
Prof. Poonam Tandan Professor, Dept. of Physics Lucknow University, U.P.
Prof. Hare Krishna Professor, Dept. of Statistics CCS University Meerut, U.P.
Dr. Dinesh C. Sharma Associate Professor K.M. Govt. Girls P.G. College Badalpur,
G.B. Nagar, U.P.
Syllabus Developed by:
S.No. Name Designation Department College University
1. Dr. Ajai Prakash Astt. Professor Business Administration University of Lucknow
2. Dr. Manuka Khanna Professor Political Science University of Lucknow
3. Dr. Amita Kannuajia Professor Zoology University of Lucknow
4. Dr. Rashi Kesh Sr. Astt. Professor HRD, FMS VBS Purvanchal University,
Jaunpur
5. Dr. Jyoti Prakash Sr. Astt. Professor Amity Institute of Amity University, Lucknow
Biotechnology

Syllabus: Human Values and Environment studies

Programme/Class: Semester: Third
Year: Second
Certificate
Co-Curricular Course
Course Code: Z030301 Course Title: Human Values and Environment studies
Course outcomes:
The mission of the course on Human Values and Environmental Studies is to create morally articulate
solutions to be truthful and just and to become responsible towards humanity. The course seeks to establish
a continuous interest in the learners to improve their thought process with intent to develop a new
generation of responsible citizens capable of addressing complex challenges faced by the society due to
disruptions in human interactions effecting human values. This course works towards
Building fundamental knowledge of the interplay of markets, ethics, and law,
Look at various challenges faced by individual to counter unethical issues
Look at core concepts for business ethics
Look at core concepts of anti-corruption
Look at core concepts for a morally articulate solution evolver to management issues in
general, Issues of sustainable development for a better environment.
To know how environmental degradation has taken place.
Be aware of negotiations and international efforts to save
environment. How to develop sustainably?
Efforts taken up by UN in Sustainable Development.
 Efforts taken by India in Sustainable Development.
The course intends to create a sense of how to be more responsible towards the environment.
Upon finishing of the course students will be able to come up with using ethical reasoning for decision
making and frame ethical issues as well as operationalise ethical choices. The course integrates various
facets of human values and environment.
Credits: 2
Max. Marks: 100 Min. Passing Marks:40
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
As the course requires two areas of Human Values and Environment Studies institutions can even opt for
a parallel delivery
No. of
Unit Topics Lectures
Total=30
Human Values- Introduction- Values, Characteristics, Types ,Developing Value 02
system in Indian Organisation , Values in Business Management , value based
Organisation , Trans –cultural Human values in Management. Swami Vivekananda's 02
philosophy of Character Building, Gandhi's concept of Seven Sins, APJ Abdul Kalam
view on role of parents and Teachers. 03
Human Values and Present Practices – Issues : Corruption and Bribe , Privacy
Policy in Web and Social Media, Cyber threats ,Online Shopping etc. Remedies UK
I Bribery Act, Introduction to sustainable policies and practices in Indian
Economy.
Principles of Ethics
Secular and Spiritual Values in Management- Introduction- Secular and Spiritual
values, features , Levels of value Implementation. Features of spiritual Values ,
Corporate Social Responsibility- Nature, Levels ,Phases and Models of CSR,
Corporate Governance. CSR and Modern Business Tycoons Ratan Tata, Azim Premji
and Bill Gates.
Holistic Approach in Decision making- Decision making, the decision making 03
process , The Bhagavad Gita: Techniques in Management , Dharma and Holistic
Management. 03
Discussion through Dilemmas –
II Dilemmas in Marketing and Pharma Organisations, moving from Public to Private – 02
monopoly context , Dilemma of privatisation, Dilemma on liberalization, Dilemma on
social media and cyber security , Dilemma on Organic food , Dilemma on
standardization ,Dilemma on Quality standards.
Case Studies
Ecosystem: Concept, structure & functions of ecosystem : producer, consumer,
decomposer, foodweb, food chain, energy flow, Ecological pyramids
Conservation of Biodiversity- In-situ & Ex- situ conservation of biodiversity
Role of individual in Pollution control
III 7
Human Population & Environment
Sustainable Development
India and UN Sustainable Development Goals
Concept of circular economy and entrepreneurship
Environmental Laws?
International Advancements in Environmental Conservation
IV 8
Role of National Green Tribunal
Air Quality Index
 Importance of Indian Traditional knowledge on environment
Bio assessment of Environmental Quality
Environmental Management System
Environmental Impact Assessment and Environmental Audit
Suggested Readings:
1. A foundation course in Human Values and Professional Ethics by RR. Gaur, R. Sangal et.al
2. JUSTICE: What's the Right Thing to Do? Michael J. Sandel.
3. Human Values by A. N. Tripathi New Age International
4. Environmental Management by N.K. Uberoi
5. https://www.un.org/sustainabledevelopment/sustainable-development-goals/
6. https://www.india.gov.in/my-government/schemes
7. https://www.legislation.gov.uk/ukpga/2010/23/contents
8. Daniel Kahneman, Thinking, Fast and Slow; Allen Lane Nov 2011 ISBN:
9780141918921 Suggested Continuous Evaluation Methods:
In addition to the theoretical inputs the course will be delivered through case studies and dilemmas.
Assignments, Presentation, Group Discussions. This will instill in student a sense of decision making and
practical learning. The course participants can be evaluated on the following structure.
➢ Assignments ( 10)
➢ Presentation (10)
➢ Attendance ( 5)
➢ Final exam ( 75)
 Department of Higher Education
U.P. Government, Lucknow
National Education Policy-2020
Common Minimum Syllabus for all U.P. State Universities
Co-curricular course: Semester-5
Course Title: Analytic Ability and Digital Awareness

Name Designation Affiliation

Steering Committee
Mrs. Monika S. Garg, (I.A.S.), Additional Chief Secretary Dept. of Higher Education U.P., Lucknow
Chairperson Steering Committee
Prof. Poonam Tandan Professor, Dept. of Physics Lucknow University, U.P.
Prof. Hare Krishna Professor, Dept. of Statistics CCS University Meerut, U.P.
Dr. Dinesh C. Sharma Associate Professor K.M. Govt. Girls P.G. College Badalpur,
G.B. Nagar, U.P.
Syllabus Developed by:
S. N. Name Designation Department College/ University
1 Dr. Raj Kumar Head Mathematics, Faculty of
Veer Bahadur Singh
Engg. & Technology Purvanchal Univ. Jaunpur-
222003 UP
2 Prof. Ashutosh Gupta Director/ School of Science U.P.Rajarshi Tandon Open
Professor University, Prayagraj
3 Prof. Manu Pratap Singh Professor Dept. of Computer Dr. B. R. Ambedkar
Science University, Agra
4 Dr. Brajesh Kumar Associate Dept. of CS & IT MJP Rohilkhand University,
Professor Bareilly
Co-Curricular Course name: Analytic Ability and Digital Awareness

Programme/Class: Bachelor of Science Year: Third Semester: Fifth

Subject: Co-Curricular Course
Course Code: Z050501 Course Title: Analytic Ability and Digital Awareness
Course outcomes (Analytic Ability):
CO 1: Familiarize with analogy, number system, set theory and its applications, number system
andpuzzles.
CO 2: To understand the basics of Syllogism, figure problems, critical and analytical reasoning.
CO 3: Familiarize with word processing application and worksheet .
CO 4: To understand the basics of web surfing and cyber security.
Credits: 2 Co-Curricular
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): 2-0-0
Unit Topic No. of
Lectures
Alphabet test, Analogy, Arithmetic Reasoning, Blood relations, Coding and Decoding, 6L+2T+0P
I Inequalities, Logical Venn diagram, Seating Arrangements, Puzzles and Missing numbers
II Syllogism, Pattern completion and figure series, Embeded Figure and counting of figures, 5L+2T+0P
Cube & Dice, Paper cutting and folding, Data sufficiency, Course of Action, Critical
Reasoning, Analytical and decision making
Computer Basics: 2T+3P+3P
III Block diagram of Digital Computer, Classification of Computers, Memory System, Primary
storage, Auxiliary memory, Cache memory, Computer Software (System/Application
Software),
MS Word Basics: The word screen, Getting to word documents, typing and Revising text,
Finding and Replacing, Editing and Proofing tools, Formatting text characters, Formatting
Paragraph, Document templates., Page set up, tables, Mail Merge, Macros, protecting
documents, printing a document.
 MS-Excel
Introduction, Worksheet basics, Creating worksheet, Heading information, Data & Text, Date
& Time, Alphanumeric values, Saving & quitting worksheet, Opening and moving around in
an existing worksheet, Toolbars and Menus, Excel shortcut and function keys, Working with
single and multiple workbook, Working with formulae & cell referencing, Auto sum, coping
formulae, Absolute & relative addressing, Worksheet with ranges, Formatting of worksheet,
Previewing & Printing worksheet, Graphs and charts, Database, Creating and using macros,
Multiple worksheets- concepts
Introduction of Open Source Applications: LibreOffice, OpenOffice and Google Docs etc.
Web Surfing: 3P+ 4T
IV An Overview: working of Internet, Browsing the Internet, E-Mail, Components of E-Mail,
Address Book, Troubleshooting in E-Mail, Browsers: Netscape Navigator, Microsoft Internet
Explorer, Google Chrome, Mozilla Firefox, Tor, Search Engines lik Google, DuckDuckGo
etc, Visiting web sites: Downloading.
Cyber Security: Introduction to Information System, Type of information system, CIA model
of Information Characteristics, Introduction to Information Security, Need of Information
Security, Cyber Security, phishing, spamming, fake news, general issues related to cyber
security, Business need, Ethical and Professional issues of security.
Suggested Readings:
1. Sharma, A., “How to prepare for Data Interpretation and Logical Reasoning for the CAT” McGraw Hill
Education Pvt. Ltd., New Delhi, India, 2011, Ed. 5, ISBN 978 2007 070 481
2. Aggarwal, R.S., “A Modern Approach to Verbal and Non-verbal Reasoning” S. ChandPublishers New
Delhi, India, 2010, ISBN 10: 8121905516
3. Madan , Sushila, Introduction to Essential tools, Jain Book Agency, New Delhi/India, 2009, 5th ed..
4. Goel, Anita, Computer Fundamentals, Pearson Education, India, 2012
5. Michael E. Whitman and Herbert J. Mattord, "Principles of Information Security," Sixth Edition,
Cengage Learning, 2017
Note: Course Books published in Hindi may be prescribed by the Universities.
This course can be opted as an elective by the students of following subjects:
“Co-Curricular”
Suggested Continuous Evaluation Methods: Max. Marks: 25
1. Assessment Type: Class Tests (Max. Marks 14)
Suggested Usage:
Include all types of questions-essay, short answer, objective; Design to test all levels of domain; Exam Blue
Print be prepared to ensure inclusion of all types & levels of questions and proper sampling of content; Marking
Criteria made known to students; Teacher should provide written feedback selectively and discuss answers inthe
class; Only Role/Code numbers , not names be written to avoid bias in marking; Display of model answer copies.

After Completion of Unit I and Unit II, a first class test of max. marks of 7 shall be conducted.
After Completion of Unit III and IV, a second class test of max. marks of 7 shall be conducted.
If any student does not appear in any one or both class test, a makeup test shall be conducted of max. marks of 5
instead of total 14 marks.
2. Assessment Type: Quizzes/ Objective Tests / Recognition Type (such as MCQs; True or False; Matching;
Classifying) /Recall Type -Filling Blanks; One word / PhraseAnswers (Max Marks: 5)
Suggested Usage:Teachers be trained in construction, advantages, disadvantages and precautions while preparing
different types of objective items; Go beyond factual information to High Order Thinking (HOT) Skills. It shall be
“End of the class quiz”.
3. Assessment Type: Assignments (Max Marks: 4)
Suggested Usage: Some class assignments shall be given to students at the end of each Unit. Note making
techniques be taught to students; Not just direct questions from notes, but application analysis and synthesis of that
knowledge.
4. Assessment Type: Group Discussion (Max. marks: 2)

Course prerequisites:None
Suggested equivalent online courses:
Further Suggestions: None
 Department of Higher Education
U.P. Government, Lucknow
National Education Policy-2020
Common Minimum Syllabus for all U.P. State Universities
Co-curricular course: Semester-6
Course Title: Communication Skills and Personality Development

Name Designation Affiliation

Steering Committee
Mrs. Monika S. Garg, (I.A.S.), Additional Chief Secretary Dept. of Higher Education U.P., Lucknow
Chairperson Steering Committee
Prof. Poonam Tandan Professor, Dept. of Physics Lucknow University, U.P.
Prof. Hare Krishna Professor, Dept. of Statistics CCS University Meerut, U.P.
Dr. Dinesh C. Sharma Associate Professor K.M. Govt. Girls P.G. College Badalpur,
G.B. Nagar, U.P.
Syllabus Developed by:
S.N. Name Designation Department College/ University
1 Dr. Rachana Singh Associate Psychology Agra College, Agra
Professor
2 Mrs. Abha Chaudhary Senior Trainer - Grooming and Personality Aero Aviation Academy,
India Development Chandigarh

Co-curricular Certificate course ‘Communication Skills and Personality Development’

Programme: Certificate Year: Third Semester: Sixth

Co-Curricular Course
Course Code: Z060601 Course Title: Communication Skills and Personality Development

To understand the concept of Personality.

To learn what personal grooming pertains.
To learn to make good resume and prepare effectively for interview.
To learn to perform effectively in group discussions.
To explore communication beyond language.
To learn to manage oneself while communicating.
To acquire good communication skills and develop confidence.
Credits: 2 Compulsory
Max. Marks: 25+75 Min. Passing Marks:
Total No. of Lectures-Tutorials-Practical (in hours per week): L-T-P: 2-0-0
 No. of
Unit Topics Lectures
Total=30
PERSONALITY AND PERSONAL GROOMING
Understanding Personality
Definition and Meaning of Personality
Types of Personality
Components of Personality 7
Determinants of Personality
All topics
I Assessment of Personality
will include
Grooming Self
practical
Dress for success
learning
Make up & skin care
Hair care & styles for formal look
Art of accessorizing
Oral Hygiene
INTERVIEW PREPARATION AND GROUP DISCUSSION
Meaning and Types of Interview [ Face to Face, Telephonic, Video]
Interview procedure [ Opening, Listening, Closure]
Preparation for Interview 8
Resume Writing
II Mock
LinkedIn Etiquette Interviews
Meaning and methods of Group Discussion
Included
Procedure of Group Discussion.
Group Discussion simulation
Group discussion common error
BODY LANGUAGE AND BEHAVIOUR
Concept of human behavior
Individual and group behavior
Developing Self-Awareness
Behaviour and body language
Dimensions of body language:
Proxemics
Haptics
Oculesics
Paralanguage
III Kinesics 7
Sign Language
Chromatics
Chronemics
Olfactics
Cultural differences in Body Language
Business Etiquette & Body language
Body Language in the Post Corona Era
Virtual Meeting Etiquette
Social Media Etiquette
 ART OF GOOD COMMUNICATION
Communication Process
Verbal and Non-verbal communication
7 C’s of effective communication
Barriers to communication
Paralinguistics
Pitch
Tone
Volume
Vocabulary
IV 8
Word stress
Pause
Types of communication
Assertive
Aggressive Passive
Aggressive
Listening Skills
Questioning Skills
Art of Small Talk
Email Writing
Suggested Readings:
th
1. Cloninger, S.C., “Theories of Personality : Understanding Person”, Pearson, New York, 2008, 5
edition.
th
2. Luthans F, “Organizational Behaviour”, McGraw Hill, New York, 2005, 12 edition.
th
3. Barron, R.A. & Brian D, “Social Psychology”, Prentice Hall of India, 1998, 8 edition.
4. Adler R.B., Rodman G. & Hutchinson C.C. , “Understanding Human Communication”, Oxford
University Press : New York, 2011.
5. Suggestive digital platforms web links-
Suggested Continuous Evaluation Methods:
Suggested equivalent online courses:
Further Suggestions:
Industrial Training / Survey Project
Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerce
Course Code: Course Title: Industrial Training
Course outcomes: Oncompletion of the course, students would be able to:
1. Enhance their employability skills and become job-ready along with real corporate exposure.
2. Enrich knowledge in one particular subject and technology.
3. Increase self-confidence of students and be able to find their own proficiency
4. Cultivate leadership ability and responsibility to perform or execute the given task.
5. Get hands on practice within a real job situation.
Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Duration of Training-30 Days
Duration of
Unit Area
training
The 30 days Industrial Training Company provides
training in HR, marketing, Finance, accounts domain
with a combination of theory as well as practical
knowledge of field. The objective of their training
1 program is to enhance knowledge of the students on 30 Days
any one of the Trending technology and social
economic environment according to the industry
standards without which the student degree is a mere
degree. This is done by making students work on live
projects which equip them with the required skill
This course can be opted as an elective by the students of following

subjects: Open for all Final project report at the end of training by Internal
Faculty-(Maximum 100 Marks) Internal presentation and viva by External
Faculty (Maximum 100 Marks) at the end of the semester.
CO PO MAPPING MATRIX
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 M W S
PO2 S M M
PO3 S W
PO4 S M S
PO5 M S W
Programme: B.Com. Year: Third Semester: Sixth

Subject: Commerce
Course Code: Course Title: Field Project
Course outcomes: On completion of the course, a student will be
1. Enabled to cope up with the latest developments in contemporary, national and
global level through effective transaction of the curricular and co-curricular aspects.
2. Develop skills, learn problem-solving tools and professionalism essential for being successful
3. Sensitized to his / her changing roles in society through awareness raising activities.
4. To enhance his / her knowledge in one particular subject and technology.
5. Self-confident and help himself in finding his own proficiency
Credits: 3/6 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Duration of Field project-30 Days
Duration of
Unit Area
training
The Field project can be done in any field of HR,
marketing,Finance, accountsdomain based on
primary or secondary database study. The objective of
their project is to enhance knowledge of the students
1 on research report writing in. This is done by making 30 Days
students work on live projects which equip them with
the required skill needed for the corporate world. The
project report writing is done by student and in end
viva will be conducted by external faculty to assess
This course can be opted as an elective by the students of following

subjects: Open for all Final project report at the end of training by Internal
Faculty-(Maximum 100 Marks) Internal presentation and viva by External
Faculty (Maximum 100 Marks) at the end of the semester.
CO-PO MAPPING MATRIX
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 M W S
PO2 S M M
PO3 S W
PO4 S M S
PO5 M S W
Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerce
Course Code: Course Title: Industrial Training
Course outcomes: Oncompletion of the course, students would be able to:
1. Enhance their employability skills and become job-ready along with real corporate exposure.
2. Enrich knowledge in one particular subject and technology.
3. Increase self-confidence of students and be able to find their own proficiency
4. Cultivate leadership ability and responsibility to perform or execute the given task.
5. Get hands on practice within a real job situation.
Credits: 3 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Duration of Training-30 Days
Duration of
Unit Area
training
The 30 days Industrial Training Company provides
training in HR, marketing, Finance, accounts domain
with a combination of theory as well as practical
knowledge of field. The objective of their training
1 program is to enhance knowledge of the students on 30 Days
any one of the Trending technology and social
economic environment according to the industry
standards without which the student degree is a mere
degree. This is done by making students work on live
projects which equip them with the required skill
This course can be opted as an elective by the students of following

subjects: Open for all Final project report at the end of training by Internal
Faculty-(Maximum 100 Marks) Internal presentation and viva by External
Faculty (Maximum 100 Marks) at the end of the semester.
CO PO MAPPING MATRIX
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 M W S
PO2 S M M
PO3 S W
PO4 S M S
PO5 M S W
Programme: B.Com. Year: Third Semester: Sixth

Subject: Commerce
Course Code: Course Title: Field Project
Course outcomes: On completion of the course, a student will be
1. Enabled to cope up with the latest developments in contemporary, national and
global level through effective transaction of the curricular and co-curricular aspects.
2. Develop skills, learn problem-solving tools and professionalism essential for being successful
3. Sensitized to his / her changing roles in society through awareness raising activities.
4. To enhance his / her knowledge in one particular subject and technology.
5. Self-confident and help himself in finding his own proficiency
Credits: 3/6 Core Compulsory / Elective: Compulsory
Max. Marks: Min. Passing Marks:
Duration of Field project-30 Days
Duration of
Unit Area
training
The Field project can be done in any field of HR,
marketing,Finance, accountsdomain based on
primary or secondary database study. The objective of
their project is to enhance knowledge of the students
1 on research report writing in. This is done by making 30 Days
students work on live projects which equip them with
the required skill needed for the corporate world. The
project report writing is done by student and in end
viva will be conducted by external faculty to assess
This course can be opted as an elective by the students of following

subjects: Open for all Final project report at the end of training by Internal
Faculty-(Maximum 100 Marks) Internal presentation and viva by External
Faculty (Maximum 100 Marks) at the end of the semester.
CO-PO MAPPING MATRIX
POs/ COs CO1 CO2 CO3 CO4 CO5
PO1 M W S
PO2 S M M
PO3 S W
PO4 S M S
PO5 M S W