B.Com (Hons.

) - 1st Semester

S.No Course Title Course Type Credits Credit

Units
L T P
1 Financial Accounting Core Course 4 - - 4
2 Business Organization Core Course 4 - - 4
and Management
3 Personal Finance and Allied Course 4 - - 4
Planning
4 Computer Applications in Discipline Specific 4 - - 4
Business Management Course
5 Microeconomic Theory Core Course 4 - - 4
and Applications
6 Behavioural Science Value Added Course 1 - - 1
7 Communication Skills Value Added Course 1 - - 1

8 Foreign Business Value Added Course 1 - - 1

Language
9 Environment Studies 1 Ability Enhancement 2 - - 2
Course
10 Punjabi Language & Ability Enhancement 1 - - 1
Literature - 1/History & Course
Culture of Punjab for BA
Total Credits Min Required: 26
Semester Credits:
26
 L T P/S Total Credit Units
CBA101: Financial Accounting
4 0 0 4

Teaching Hours
Unit I: Theoretical Framework 18
Accounting as an information system, the users of financial accounting
information and their needs. Functions, advantages and limitations of
accounting. Branches of accounting. Bases of accounting: cash basis
and accrual basis. Generally Accepted Accounting Principles (GAAP)
Classification of accounts, Understanding of Accounting Equation
(Numerical on the same). Accounting Cycle, recording of transactions,
journalizing, ledger posting, Preparation of subsidiary books including
purchase book, sales book, purchase returns book and sales return
books and numerical on the same. Cash book, types of cash book and
balancing of cashbook. Numerical on single column cashbook, double
column cashbook, triple column cashbook and petty cash book.

Preparation of Trial Balance. Types of errors and effect of errors on the

Trial Balance (Numerical on the same). Rectification of Errors.
Unit II: Bank Reconciliation Statement ,Bill of Exchange,
18
Accounting for Depreciation, Provisions & Reserves
Bank Reconciliation Statement Causes for difference in
the balance as per pass book and balance as per
cashbook. Procedure for preparation of bank
reconciliation statement when there is favorable balance
and in case of overdraft and numerical on the same.
Accounting for Bills of Exchange - Bills Receivable and
Payable, Acceptance, Endorsement, Discounting,
Dishonour and Renewal of Bills, Accommodation Bills.
Accounting for Depreciation: The nature of Depreciation.
Accounting concept of depreciation. Factors in the
measurement of depreciation. Methods of computing
depreciation; change in method of Depreciation and its
impact of on measurement of business income.
Provisions & Reserves: Introduction; Types of
Provisions & Reserves
Unit III: Financial Statements of Sole Proprietorship and
18
Partnership Firms
Accounting for Partnership Firms: Admission of a partner:
Partnership deed, goodwill valuation and treatment. Sacrificing ratio.
Retirement and death of a partner: gaining ratio, goodwill treatment.
Dissolution of partnership: revaluation of assets and liabilities. Legal
Position, Accounting for simple dissolution, Applications of rule in case
of Garner Vs. Murray in case of insolvency of partner(s).
Business income: Concept of Revenue and Business Income,
Measurement of business income; Objectives of measurement of
Business income. Revenue recognition: Recognition of expenses
and income. Recognition of expenses and income with a reference to
AS 9 and Ind AS 18.
Preparation of financial statements of Non-Corporate business
entities - Sole Proprietorship and Partnership firms (both manual and
using appropriate software).
Unit IV: IT Accounting for Branch and Not-for Profit Organisations 18
Accounting for Branch: Concept of Dependent branches; Branch
Accounting - debtors system, stock and debtors’ system, branch final
account system and wholesale basis system. Independent branches:
concept, accounting treatment with necessary adjustment entries;
Incorporation of Branch Trial Balance in Head Office Books for home
branches.
Accounting for Not-for-Profit Organisations: Meaning of Not-for-
Profit Organisation; Significance of Receipt and Payment Account,
Income and Expenditure Account and Balance Sheet; Difference
between Profit and Loss Account and Income and Expenditure
Account; Preparation of Receipt and Payment Account, Income and
Expenditure Account and Balance Sheet.
Accounting standards: Concept, benefits, and Process of formulation
of Accounting Standards including Ind AS (IFRS converged standards)
and IFRSs; convergence vs adoption; Application of accounting
standards (AS and Ind AS) on various entities in India.
International Financial Accounting Standards (IFRS) – meaning, need
and scope; Process of issuing IFRS.

Course Learning Outcomes: At the end of this course, the students will be able to develop
basic conceptual Course Learning Outcomes: At the end of this course, the students will
be able to develop basic conceptual understanding of accounting and its applicability.
• Understanding of accounting process and fundamental principles followed in
preparing financial statements in accordance of GAAP and Accounting standards.
• Development of skills to incorporate the concepts of Bank Reconciliation Statements
and Bills of Exchange.
• Understanding of process of preparing financial statements in case of Non-Corporate
Business Entities.
• Understanding the ways to maintain accounting records for Branch and Not for Profit
Organisations.

List of Professional Skill Development Activities (PSDA)

• Compare and Contrast US GAAP, Indian GAAP and IFRS to explore global
accounting practices.
Text / Reference Books:
Year of
Page
Author Title Publisher publicatio ISBN
s
n
Maheshwari S.N.
Vikas
Maheshwari CA Sharad. Financial 9789352
Publishing 2018 1024
K& Maheshwari, Dr Suneel Accounting
House 718535
K
Himalaya
Lal, Jawahar and Seema Financial 8121923
Publishing 2014 814
Srivastava Accounting 069
House
978-
Financial S. Chand
P C Tulsian 2016 9352533 960
Accounting Publishing
336
Tata-
Business 978-
McGraw-
Davies ,Crawford Accounting and 2011 0273723 800
Hill
Finance 127
Education
Maheshwari S.N.
Advanced Vikas
Maheshwari CA Sharad. 9325980
Accountancy – Publishing 2018 1360
K& Maheshwari, Dr Suneel 673
Vol 1 House
K
ADVANCED
ACCOUNTANCY
Kalyani 9789327
Jain & Narang – Principles of 2017
Publishers 296082
Accounting - Vol
1
Learn Tally. 9789386
Rajesh Chheda Ane Books 2018 350
ERP9 761613
Computer
Rasananda Himalaya 978-
Applications in
Mohanty, Sanjay Kumar Publishing 2016 9352021 264
Business
Satapathy House 413
accounting
Analysis and Use 978-
Wiley India
White Sondhi Fried of Financial 2003 0471375 784
Pvt. Limited
Statements 944
Tata-
Accounting for
Zimmerman J L McGraw- 9780071
Decision Making 2011 608
Hill 289641
& Control
Education

L T P/S Total Credit Units

CBA102: Business Organization and
4 0 0 4
Management

Course Contents/syllabus: Teaching

 Hours
Unit I: Introduction to Business and Management 18
• Introduction to business, Business firms - Forms of organization - sole
proprietors, Partnership, Joint-Hindu family, Joint stock Company, Co-
operative organizations - Public Enterprises, BPO, E-commerce and M-
commerce.
• Entrepreneurship – Concept & Nature.
• Meaning, nature and characteristics of Management - Scope and
functional areas of management - Social responsibility of management
and Ethics.
• Organizational Structure & Functions (Production, Marketing, Human
resource development and finance functions)
Unit II: Planning, Organising and Staffing 18
• Nature importance and purpose of planning - Planning process,
Objectives - Types of plans (Meaning only) - Decision-making –
importance & steps.
• Nature and purpose of organization, Principles of organization - Types
of organization - Departmentation, Committees - Centralization Vs
decentralization of authority and responsibility - Span of Control - MBO
and MBE (Meaning only) –
• Nature and importance of staffing - Process of selection & recruitment
(in brief) – retaining (training and compensation).
Unit III: Directing and Controlling 18
• Meaning and nature of directing - Leadership styles - Motivation
theories (Maslow’s, Herzberg, McGregor’s X & Y theory), Ouchi’s
Theory- Communication meaning and importance, barriers to
communication, types of communication - Coordination meaning and
importance. Case Discussion (GE)
• Meaning and steps in controlling - Essentials of a sound control system
- Methods of establishing control (in brief) – Balance score card,
Economic value added, Market value added.
Unit IV: Management in perspective 18
• Change Management,
• Knowledge Management,
• Learning organization,
• Managing Diversity,
• Corporate Governance.

Course Learning Outcomes: After completion of the course, the learners will be able to:
• Distinguish and explain each form of business.
• Explain principles and functions of management implemented in the organisation;
• Analyse the concept of Delegation of Authority, coordination, and control;
• Identify the managerial skills used in business.

List of Professional Skill Development Activities (PSDA):

1. Prepare the Article of Association & Memorandum of Association/rules and
regulations/bye laws for the form of business organisation chosen in Unit 1.
2. Each student takes a self-assessment on team roles on assigned topics. The Group
members need to set rules of their respective group in order to ensure that each group
will effectively tackle the assigned role. These rules should outline the expectations and
processes of all group functions. It will be used to remove non- performing members in
 the case of non-compliance. Each student must complete an evaluation of every team
member (including self) using the following parameters in a spreadsheet:
• Team Member’s Name
• Answers in timely manner (Max. 2 points)
• Reliability in meeting deadlines (Max. 2 points)
• Contributions of ideas to the group/team (Max. 2 points)
• Respect for other’s opinions (Max. 2 points)
• Knowledge of assignment requirements and his/her role in the group/team
(Max. 2 points)

Text / Reference Books:

Author Title Publisher Year of ISBN Page
publicatio s
n

Harold Koontz, Cyril Principles of McGraw-Hill 2018 9781307 300

O'Donnell Management Education 285598

Peter Ferdinand Management: Routledge 2018 9781138 576

Drucker Tasks, 129467
Responsibilities,
Practices

C. R. Basu Business McGraw-Hill 1998 9780074 490

Organisation and Education (India) 620847
Management Pvt Limited

S. A. Sherlekar, Dr. Modern Business Himalaya 2019 9789352 1122

Virendra Sharad Organisation and Publishing 021864
Sherlekar Management House

Jagdish Prakash Business Kitab Mahal 1999 9788122 851

Organisation and 500288
Management

L T P/S Total Credit Units

CBA103: Personal Finance and Planning 4 0 0 4

Teaching
Hours
Unit I Introduction to Financial Planning 18

Meaning of Personal Financial Planning, Financial goals, Time value of

money, steps in financial planning, personal finance/loans, education
loan, vehicle loan, home loan & gold loan schemes. Introduction to
savings, benefits of savings, management of spending & financial
discipline, Net banking and UPI, digital wallets, security and precautions
 against Ponzi schemes and online frauds such as phishing, credit card
cloning, skimming.
Unit II Investment Planning 18

Process and objectives of investment, Difference between Savings and

Investment, Post office Savings and Investment Schemes: Savings Bank,
Recurring Deposit, Term Deposit, Monthly Income Scheme, Kishan
Vikas Patra, National Savings Certificate (NSC), Public Provident Fund
(PPF), Senior Citizen Savings Scheme (SCSS), Sukanya Samriddhi
Yojana/Account (SSY/SSA); Concept and measurement of return & risk
for various assets class, Measurement of portfolio risk and return,
Diversification & Portfolio formation. Gold Bond; Real estate;
Investment in Greenfield and brownfield Projects; Investment in fixed
income instruments- financial derivatives & Commodity market in India.
Mutual fund schemes including SIP; International investment avenues.
Unit III Insurance Planning and Retirement Planning 18

Meaning of Insurance, Need for Protection planning. Risk of mortality,

health, disability and property; Importance of Insurance, Types of
Insurance, Life Insurance Policies: Life Insurance, Term Life Insurance,
Endowment Policies, Unit Linked Insurance Plan (ULIP); Non-Life
Insurance Policies: Health Insurance, Property Insurance, Vehicle
Insurance; Bancassurance; Principles of Insurance: Indemnity, Insurable
Interest, Utmost Good Faith, Proximate Cause, Contribution, Subrogation.
Retirement Planning Goals, Process of retirement planning, Pension plans
available in India: New Pension Scheme, Atal Pension Yojana, Reverse
mortgage.
Unit IV Personal Tax Planning 18

Tax avoidance versus tax evasion, tax management. Tax Structure in

India for personal taxation, Scope of Personal tax planning, Exemptions
and deductions available to individuals under different heads of income
and gross total income. Provisions of the Old Tax Regime and New Tax
Regime under the Income-tax Act, 1961; Deductions and exemptions
available under the Income-tax Act, 1961 for premium paid for different
insurance policies and retirement benefits.

Course Learning Outcomes: At the end of this course, the students will be able to:
• Understand the framework for financial planning to comprehend the overall role
finances play in his/her personal life.
• Apply economic models & decision-making framework to a range of managerial
problems.
• Analyze the comparative merits of savings & investment options in terms of risk,
return and tax implications.
• Evaluate savings and investment strategies to achieve financial goals.

List of Professional Skill Development Activities (PSDA):

1. Home assignment (write-up): Prepare and submit a critical analysis of the Evolution and
Impacts of the Ponzi schemes and Regulatory Oversight.
2. Prepare and submit a write-up on the tax planning of a hypothetical individual.

Text / Reference Books:

Author Title Publisher Year of ISBN Page
publica s
tion

Jack R. Focus on Personal Mc Graw Hill 2022 978-1- 538

Kapoor, Les Finance: An Active 265-
R. Dlabay, Approach to help You 52197-4
Robert J. Achieve Financial
Hughes, and Literacy (7th Edition)
Melissa M.
Hart

Jeff Madura Personal Finance (7th Pearson 2020 978-0- 595

Edition) 13-
498996-
9

E. Thomas Personal Finance (13th Cengage 2018 978-1- 564

Garman and Edition) Learning 337-
Raymond E. 09975-2
Forgue

Robert B. Personal Finance: Mc Graw Hill 2017 978-0- 471

Walker and Building Your Future (2nd Education 07-
Kristy P. Edition) 786172-
Walker 8

Indian Introduction to Financial Taxmann 2017 978- 392

Institute of Planning Publication 9386394
Banking & 552
Finance

Pandit, A. The Only Financial Network 18 2014 978- 230

Planning Book that You Publications 9380200
Will Ever Need Ltd. 606

Sinha, M. Financial Planning: A McGraw Hill 2008 978- 288

Ready Reckoner Education 9385965
562

Halan, M. Let’s Talk Money: HarperCollins 2018 978- 204

You've Worked Hard for Publishers. 9352779
It, Now Make It Work for
 You. 390

Tripathi, V. Fundamentals of Taxmann 2017 9789390 628

Investment Publication 609093

CBA104: Computer Applications in Business

L T P/S Total Credit Units
Management
4 0 0 4

Teaching
Hours
Unit-1 Introduction to Computers 18
Introduction to world of Computers, Basic Structure of Computer System,
Computers in Home (Reference, Education & Communications,
Entertainment an Digital Media Delivery, Smart Appliances, Home
Computers), Computers in Education, Computers in workplace
(productivity and decision making, customer services, communications),
Computers on the move (Portable and Hand held computers, Self-
Service kiosks, GPS Applications), Generation of Computer, Types of
Computer (Size and Technology wise), Support Systems - Hardware and
Software, Computer Peripherals, Memory Management.
Unit-2- Computer Networks and Internet Technology 18
Introduction to Computer Networks, Networking components,
Classification and types of Networks, Network Topologies – Overview
with Advantages and Disadvantages, Communication Channels, Client
Server Architecture, LAN concepts, Introduction to Internet (History,
Concepts, & Myths), Difference between Internet, Intranet and Extranet,
Domain Name Service, Internet Protocols and Addressing, Services of
Internet, Internet and Support Technologies, Censorship and Privacy
issues.
Unit-3- Introduction to MS-Word & MS-Power Point 18
Word Processing: Working with word document, Inserting, filling and
formatting a table, Mail Merge including linking with Database, Creating
Macros, Sending Email from Word, Converting Word Document to Web
Document, PDF files, Hyperlinks, Protection of Documents - Password for
Documents, referencing, creation of bibliography, manage sources and
citations, review documents.
PowerPoint: Preparing Presentations, Slides, Handouts, Speaker’s Notes
- Outlines - Media Clips - Charts – Graphs, Adding the Transitions to the
Slide Show - Special effects in detail - Setting Slide timings.
Unit-4- Introduction to MS-Excel 18
Spreadsheet: Creating a workbook, Rearranging Worksheet, Organizing
Charts and graphs, Range, Functions & Formulae: Mathematical,
Statistical Financial Functions such as NPV (Net present value), Future
 value, IRR (Internal Rate of Return), EMI (Equated Monthly Installments,
Compounding Yearly, periodic and monthly) - Auto Calculate Using
Names in a Formula, Formula Editing, Macros, Consolidation of Data &
Data Analysis - Sorting List, Filter & More Filtering Techniques -
Consolidate data in multiple worksheets - What-if analysis, Goal Seek
Scenario Manager, Solver, Lookup Function - Sub Totals, Nested-IF,
Statistical Analysis; Data Validation & Protection - Create a drop-down list
from a range of cells - Apply data validation to cells - Copy data validation
setting, remove data validation - Find cell that have data validation,
protect cell data, using password to protect sheet and workbook. - Use
validation to create dependent list; Pivot table Reports & Pivot Chart
Reports.

Course Learning Outcomes: At the end of this course, the students will be able
• Develop the understanding basic concepts of computer system, Networking and
Internet
• To apply various features of MS-Word and MS-Power Point
• To analyze and report accounting data using various functions of MS Excel
• Enhance the analytical skills which are applicable in Business Processes

List of Professional Skill Development Activities (PSDA):

i. Prepare a word document with any hypothesized data and perform all the
above functions therein.
ii. Identify a topic related to any business operation and prepare a PowerPoint
Presentation with all the above functions therein.
iii. Prepare a Spreadsheet document with any hypothesized data and perform all
the above functions therein.

Text / Reference Books:

Author Title Publisher Year of ISBN Page
publication s

Charles Parker, Understanding CENGAGE 2014 978128 440

Deborah Morley Computers: Today & 576730
Tomorrow 7

V. Rajaraman, Fundamentals of Prentice Hall 2014 978812 448

Neeharika Computers India 035067
Adabala 0

Pradeep K. Computer Fundamentals BPB 2004 978817 536

Sinha , Priti : Concepts, Systems & Publications 656752
Sinha Applications 7

Lambert Study Guide for Prentice Hall 2011 978812 736

Microsoft Word, Excel, India 034455
Powerpoint and Outlook 6

L T P/S Total Credit Units

 ECN101: Microeconomic Theory and 4 0 0 4
Applications

Teaching
Hours
Unit I Demand & Supply Analysis 18

Demand, Law of demand, individual demand, Market demand,

Determinants of demand, change in quantity demanded versus change in
demand, Concept of income elasticity of demand, Price elasticity of
demand and cross price elasticity of demand, Revenue concepts. Supply,
law of supply, determinants of supply, elasticity of supply, market
equilibrium.
Unit II Theory of Consumer Behaviour; Theory of Production & Cost 18

Marginal utility theory, Indifference curve theory and its application to tax
choice, Consumer’s surplus.
Production with one variable input, Production and optimal input
proportions, two variable inputs, Law of variable proportions and law of
return to scale, Cost Concepts, Theory of costs in short run and long run.
Unit III Market Organization and Pricing 18

Pricing under perfect competition, Pricing under monopoly, Price

discrimination, Features of monopolistic competition pricing under
monopolistic competition
Features of oligopoly, Kinds of oligopoly, Oligopoly models- Non collusive
oligopoly models, collusive oligopoly models, Price rigidity under
oligopoly.
Unit IV Theory of Factor pricing 18
Marginal productivity theory, Welfare economics- concept and
measurement of social welfare, Pareto concept of social welfare.

Course Learning Outcomes: At the end of this course, the students will be able to:
• Understand the concepts of microeconomics for decision making and forward
planning.
• Apply economic models & decision-making framework to a range of managerial
problems.
• Analyze consumer behaviour and performance of firms under different market
structures.
• Evaluate the factors affecting firm behavior, such as production and costs

List of Professional Skill Development Activities (PSDA):

• Home assignment (write-up): Prepare and submit a write-up on emerging issues/ trends
in consumption, or production, or markets.
• Analysis & Interpretation (write-up): Select a business organization and analyze its cost,
revenue, and profitability structure. Prepare and submit a write-up on the same.
• Prepare and present a term paper/report / Case study on any one oligopolistic industry
analyzing the competition among firms and the pricing strategies adopted by them.
Text / Reference Books:
Author Title Publisher Year of ISBN Page
publicatio s
n
H.L. Ahuja Modern S. Chand 2017 978- 976
Microeconomics: Publishing 9385676
Theory & 130
Applications
Koutsoyiannis Modern Palgrave 2008 978- 599
Microeconomics Macmillan 0333778
210
Robert H. Frank Microeconomics and McGraw-Hill 2020 978- 744
Behavior Publishing 0070218
925
R.L.Varshney, Principles of Sultan Chand & 2014 978- 864
K.L. Maheshwari Microeconomics Sons 8180549
144
Peterson H., W. Managerial Pearson 2005 9788177 640
Chris Lewis, Economic Analysis Education 583861
Sudhir K. Jain and Cases
Kennedy, M. J. Microeconomics Himalaya 2010 978- 498
Publishing 8184883
House. 855
B.Com (Hons.) - 2nd Semester

S.No Course Title Course Type Credits Credit

Units

L T P

1 Corporate Accounting Core Course 4 - - 4

2 Business Law Core Course 4 - - 4

3 Macroeconomic Theory & Core Course 4 - - 4

Applications

4 Public Administration & Allied Course 4 - - 4

Business

5 Financial Services & Discipline Specific 4 - - 4

Institutions Course

6 Individual, Society & Nation Value Added 1 - - 1

Course

7 Communication Skills - II Value Added 1 - - 1

Course

8 Foreign Business Value Added 1 - - 1

Language Course

9 Environment Studies 2 Ability 2 - - 2

Enhancement
Course

10 Punjabi Language & Ability 1 - - 1

Literature II/History & Enhancement
Culture of Punjab for BA II Course

Total Credits Min Required: 26

Semester Credits:
26
Course Title: Corporate Accounting
L T P Total Credits

4 0 0 4

Lecture Hours
Unit I:Accounting for Share Capital 18
Types of shares; Issue and Pro-rata allotment of shares; concept &
process of book building; forfeiture and reissue of forfeited shares; Issue
of rights and bonus shares; ESOPs and Buy Back of shares; Issue and
Redemption of Preference Shares
Unit II: Accounting for Debentures and Underwriting of Shares and
18
Debentures
Issue of Debenture and Its classification, Accounting treatment of issue of
debenture, Accounting treatment of Redemption of Debenture; Statutory
Requirements for creating Debenture Redumption Reserve; Different ways
of Redemption; Sinking Fund for Redemption of Debentures; Accounting
treatment of Own Debentures and Interest on Own Debentures.

Underwriting of Shares and Debentures: Introduction;Types of

Underwriting Agreements; Functions,Obligations and Responsibilities of
Underwriters; Underwriting Commission;Payment of Underwriting
Commission ;Brokreage and Fees of Managers to the issues:Determining
the liability of underwriters

Unit III: Preparation of Financial Statements of Companies and

18
Corporate Financial Reporting
Preparation of financial statements of corporate entities.
(excluding calculation of managerial remuneration) as per
Division I and II of Schedule III of the Companies Act
2013; Preparation of Statement of Profit and Loss,
Balance Sheet and Cash flow Statement of corporate
entities .
Corporate Financial Reporting : Meaning, need and objectives;
Constituents of Annual Report and how it is different from financial
statements; Contents of annual report; mandatory and voluntary
disclosures through annual report. Contents of the Report of the Board of
Directors; E-filing of annual reports of companies and XBRL .
Unit IV: Internal & External Reconstruction and Profit or Loss Prior to
18
Incorporation
Internal Reconstruction: Different forms of Internal Reconstruction;
Accounting treatment for alteration of share capital and reduction of the
share capital; Preparation of balance sheet after Internal Reconstruction.
External Reconstruction: Different form of external reconstruction,
Concepts Amalgamation and Business Combination of companies;
Consideration/purchase price for amalgamation/business combination;
 accounting entries for amalgamation/business combination;Profit or loss
Prior to Incorporation: Meaning of profit or loss prior to incorporation;
accounting `treatment of profit or loss prior to incorporation.
Course Learning Outcomes: At the end of this course, the students will be able to develop
basic conceptual understanding of accounting and its applicability.
• Understanding of accounting for issue share capital and Issue & redemption of
preference shares and debentures.
• Development of skills to prepare the financial statements of companies.
• Understanding of concept as well as accounting for internal & external
reconstruction.
• Understanding the content of corporate financial reports and process of its e-filling.

List of Professional Skill Development Activities (PSDA)

• To study the annual report of listed companies.
• Case study on internal & external reconstruction of companies.
Text / Reference Books:
Year of
Author Title Publisher ISBN Pages
publication
Vikas
Corporate
S.N.Maheshwari Publishing 2018 9352718585 1432
Accounting
House
Corporate McGraw Hill
Mukherjee &Hanif 2017 9789352605569 1440
Accounting Education
Fundamentals of
Scholar Tech
Monga,JR Corporate 2019 9387273326 930
Press
Accounting
Goyal, Bhushan Basic Corporate Taxmann
2021 9390831898 1262
Kumar Accounting Publications
Tulsian P.C, Tulsian Corporate S. Chand
2016 9352531256 920
Bharat Accounting Publishing
Sahitya
Corporate
Shukla, Gupta Bhawan 2021 9351734318 603
Accounting
Publications
Advanced
Accountancy Kalyani
Jain, Narang 2014 932724687X
(Corporate Publishers
Accounting

Course Title: Business Law L T P Total Credits

4 0 0 4
 Lecture Hours
Unit I:Indian Contract Act, 1872 18
Nature of contract and its essentials, Void, valid and voidable
contracts, Consent, consideration and its’ impact on contract,
Agreements in restraint of trade, Performance, breach, revocation and
termination of contract,
Agency and bailment contracts, Contract of Indemnity, Contract of
Guarantee and Pledge.
Unit II: Sale of Goods Act, 1930 and Foreign Exchange 18
Management Act, 1999
Nature of sale, conditions and warranties, Performance of contract of
sale and right of unpaid seller.
Important definition, Regulation and management of foreign exchange,
RBI Guidelines on KYC.
Unit III: : Indian Partnership Act, 1932 and Limited Liability 18
Partnership Act, 2008
General nature of Partnership, Rights and duties of Partners,
Reconstitution of Firm and Registration and dissolution.
Formation and incorporation of LLP, Partners and their relations,
financial disclosures, conversion into LLP,
Foreign LLP, Winding up and dissolution.
Unit IV: Competition Act, 2002 and Consumer Protection Act, 2019 18
Competition Act, 2002: Objectives and basic concepts, Consumer,
goods, service, Prohibition of anticompetitive agreements, Prohibition
of Abuse of Dominant Position;
Consumer Protection Act, 2019: Important definitions, Consumer
Disputes Redressal Commission, Measures to Prevent Unfair Trade
Practices, Offences and Penalties

Course Learning Outcomes: By the end of this course, the students will be able to:
• Develop the ability needed to understand the basics of laws governing a Company,
concepts and features of companies.
• Apply knowledge from company law and provision of multiple acts into real life case
studies.
• Enhance the ability to understand the legal and economic structure of different forms
of business organizations
• Evaluate how businesses can be held liable for the actions of their employees by
studying the legal framework

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
Avtar Singh Company Eastern Book 2010 978-0256031850 760
Law Company
MC Business Vikas 2018 9789352714766 472
Kuchhal&VivekKuchhal law publishing
house
D.Chandra Bose Business PHI Learning 2009 9789345614766 654
Law
R.K Chopra Business Himalaya 2011 978-93-5051- 432
law publishing 201-2
house

L T P Total Credits
Course Title: Macroeconomic Theory and
4 0 0 4
Applications

Lecture Hours
Unit I: Introduction to Macroeconomics and national income 18
accounting
Nature and scope of macroeconomics –Meaning and definition of
key variables; Circular Flow and networking in macroeconomic
system; Basic issues studied in macroeconomics: Measurement of
gross domestic product; income, expenditure and the circular flow;
real versus nominal GDP; Price indices; National income
accounting for an open economy; Balance of payments: current and
capital accounts
Unit II: Savings and Investment, Money 18
Concept of savings, Determinants of savings, saving function
Concept of multiplier, Functioning of multiplier, Assumption of
multiplier theory, Leakages and shortcomings of multiplier theory,
Acceleration principle, Investment –Investment function,
determinants of business fixed investment, effect of tax,
determinants of residential investment and inventory investment.
Types of Money, Functions of money; quantity theory of money;
determination of money; Demand for Money: transactionary,
speculative and precautionary motives; Credit Creation: Money
Multiplier, Supply of Money; Central Bank and Tools of monetary
policy; Money Market Equilibrium
Unit III: Inflation and Unemployment 18
Concept of inflation, determinants and types of inflation, inflation
and its social cost, hyperinflation; Controls of Inflation: Monetary
Policy, Fiscal Policy and Physical Controls; Concept, types and
Phillips Curve in short run and long run; Relationship between
 inflation and unemployment.
Unit IV: The closed economy in the short run 18

Schools of macroeconomic thought: Classical, Keynesian, New –

classical and New Keynesian; Classical and Keynesian systems;
Keynesian model of income determination; IS-LM model; fiscal and
monetary policy

Course Learning Outcomes: By the end of the course student will be able to critically
assess current and future metrics, research technologies, and research data output related
to the subject.
• Develop an understanding of macroeconomics concepts and explanations.
• Enable students to understand and comment upon real economic issues like
inflation, money supply, GDP and their inter- linkages.
• Critically evaluate various macroeconomic policies in terms of a coherent logical
structure and appraise economic issues and public policy by using economic models.

Text / Reference Books:

Year of
Author Title Publisher ISBN Pages
Publication
A.Abel, Pearson
Macroeconomics 2016 9780134896441 651
B.Bernanke Education
Pearson 978-
O. Blanchard Macroeconomics 2018 624
Education 9332587601
Dornbusch, R., McGraw-Hill. 978-
Macroeconomics 2018 680
Fischer, S., Startz, 9339221188

L T P Total Credits
Course Title: Public Administration and Business
4 0 0 4

Lecture Hours
Unit I: Introduction 18
• Public Administration- meaning, nature and scope
and limitations;
• Concept and functions of a welfare state;
• Emergence of civil society; Factors leading to
 emergence of civil society;
• Concept of liberty, Theories of liberty; Concept of
equality, Dimensions of equality;
• Concept of justice, dimensions of justice. Similarity
and Dissimilarity between Public Administration and
Business Administration. Managing hybrid
organizations
Unit II: Idea of a good society 18
• Good society: Need and Importance,
• Moral Reasoning, Theories of Moral Reasoning;
Diversity, Equity and Equality;
• Leadership; Responsibility, Accountability;
Globalization and society;
• Cross cultural issues; Ethical Conduct of National
and Multinational Corporations.
Unit III: Political system and business 18
• Constitution of India-Preamble, Fundamental rights,
Directive Principles of state policies;
• India’s federal system, NITI AYOG-role and
functions;
• Impact of political system on business environment-
policies, programmes and procedure;
• Ease of doing business; Start-up India, Stand Up
India, Make in India,
• Recent trends in taxation policies-impact on
investment and business.
Unit IV: Judicial system and business; Governance and public policy 18
• Judicial System- features and structure; Jurisdiction,
Powers and Functions, Judicial Review,
• Judicial Activism and business, Human Rights and
business-challenges and opportunities,
• Social Justice. Public Interest Litigation and writs -
challenges and opportunities for business.
• Governance –Concept and Nature; Public
accountability; Redressal of public grievances with
special reference to RTI, Lokpal, and Lokayukta,
Election Commission, Association for Democratic
Reforms (ADR),
• Bringing people closer to Administration:E-
governance; Political Representation,
Decentralization of Governance – Panchayati Raj
System, Urban Local Bodies.
Course Learning Outcomes: On completion of the course students should be able to-
• Understand decision making skills and prepare time management framework in real
life situations;
• Apply team building skills and leadership qualities;
• Analyze the applicability of people first strategy in an organisation;
• Assess and evaluate teams’ performance and resolve conflict.

List of Professional Skill Development Activities (PSDA):

 • Field Project - In group the students will study the political system and business.
They will prepare a report and present it to the class.
• Project – Student will prepare a project report on analysis of public policy.

Text / Reference Books:

Author Title Publisher Year of ISBN Page
publication s
Basu,D.D. Introduction NewYork: Lexis 2018 935143446X 588
totheConstitutionof Nexis.
India.
Fadia, B. L., Uttar Pradesh: 2017 9384885622 248
&Fadia, K. Sahitya
Indian Bhawan.

Government
and Politics
Granville,A. The Indian Oxford University 1999 0195649591 390
Constitution:Cornersto Press
neofaNation.
Granville,A. WorkingaDemocraticC Oxford 2003 0195656105 771
onstitution:AHistoryofth UniversityPress
eIndianExperience.
Kashyap,S.C. OurConstitution. NationalBookTru 2011 978- 416
st. 8123707341

Sapru, R. K. Public Policy: Sterling 2012 8120727037 312

Formation, Publishers.
Implementation and
Evaluation.
Singh,M.P.,&Sax IndianPolitics:Contemp PHILearning 2008 8120727037 326
ena,R. oraryIssues
andConcerns.

L T P Total Credits
Course Title: Financial Services and
Institutions 4 0 0 4

Teaching
Hours

Unit-I Introduction to Financial System & Financial 18

Institutions
 • Indian Financial System – An Overview, Evolution of
Financial System in India, Financial System and
Economic Development
• Regulatory and Promotional Institutions - The
Reserve Bank of India and The Securities and Exchange
Board of India
• [In Brief] Other Institutions like IRDAI, CCI, PFRDA,
NHB, FSDC, AMFI, NASSCOM, IBBI, EPFO, and
Forward Markets Commission.
• Stock Exchanges in India: Objectives, Functions and
Significance and its Working
• Financial Intermediaries - Commercial Banks,
Insurance Companies, Mutual Funds and Development
Banks
• Development Banking Institutions: Viz. IDBI, IFCI,
ICICI, IRBI, NABARD, SIDBI, and EXIM Bank -
Objectives, Operations, Schemes of Financing,
Investments Policy, Portfolio Management and Resource
Mobilization Efforts
Unit-II - Introduction to Financial Services; Merchant Banking 18

• Financial Services – Meaning, nature, scope, importance,

and types; Fund Based & Fee Based Financial Services
• Merchant banking services including new issue
management- Prospectus of PublicOffering, Book Building,
IPO and FPO, Greenshoe Option, Underwriter, Registrar
and Share Transfer Agent, Stock broking, Depositories,
Custodial services and short selling and securities lending
and borrowing services

UNIT III: Venture Capital; Mutual Funds; Credit Rating 18

• Features and Types of Venture Capital, Various Stages of

Venture Capital Financing, Factors affecting investment
decision, Investment nurturing, Venture capital Exit
strategies, Venture Capital Firms in India
• Mutual Funds – meaning, structure and types, NAV,
Mutual Funds in India
• Credit Rating - Meaning, types, Need for credit rating,
Factors affecting credit rating, Rating process and
methodology, Credit Rating Agencies in India
• Securitization of Debt, SARFAESI Act 2002- Background-
Purpose of the Act- Main Provisions
Unit-IV- Leasing and Factoring; Mergers & Acquisitions 18

• Leasing- Essentials, Operating and Financial Lease,

Sale and Leaseback- Other classifications, Leasing Vs
 Hire purchase
• Factoring-Parties involved- Process of Factoring,
Functions of a Factor- Different Forms of Factoring
Services, Factoring and Forfeiting and Bill discounting
–meaning, mechanism & comparison
• Mergers and Acquisitions - Expansion of business
firms- Internal and external expansion; Forms of
Combinations- merger, acquisition and take over;
Reasons for merger; Types of mergers; Legal aspects
involved & Valuation methods; Forms of financing
mergers; Types of takeover-Defense strategies against
hostile takeovers; Mergers in India
• Recent trends in financial services-Shadow
Banking/Non-Bank Financial Intermediation, Angel
Funds, Hedge funds

Course Learning Outcomes: On completion of the course, the student shall be able
to:

• Explain basic concepts and different types of financial markets & services
• Describe the structure and functioning of financial markets
• Demonstrate their knowledge related to regulatory framework for
different markets &services
• Apply their knowledge in taking decisions related to financial
markets and services

List of Professional Skill Development Activities (PSDA):

1.Every student to present an analysis on various financial services that are provided by
various institutions in India.
2.Each student to submit an in-depth analysis of various financial institutions in India and
write a term paper about the financial literacy and financial inclusion in India.

Text / Reference Books:

Autho Title Publisher Year of ISBN Page
r publicatio s
n
Indian McGraw
Financial Hill Education 978-93-5260-
M. Y. Khan 2018 1008
System (10th (India) Private 765-5
Edition) Limited
 McGraw Hill
Financial
Education 978-93-5260-
M. Y. Khan Services (9th 2018 910
(India) Private 775-4
Edition)
Limited
Indian
Financial
System:
978-93-528-
Bharati V. Pathak Markets, Pearson 2018 876
6486-7
Institutions and
Services (5th
Edition)
Financial
Institutions and
McGraw Hill
Laxman Madhao Markets:
Education 978-93-5260-
Bhole and Structure, 2017 966
(India) Private 541-5
Jitendra Mahakud Growth and
Limited
Innovations
(6th Edition)
Vikas
Indian
Publishin 978-
Machiraju Financia 2010 474
g 8125939818
lSystem
House
Varshney Indian Sultan
P.N. & Financia Chand& 978-
2015 -
8180548246
Mittal D. K lSystem Sons
Financial
Tata Mcgraw 978007066805
Sasidharan Services 2008 700
Hill 8
and System

Nalini Financial 978-

PHI Learning 2007 348
PravaTripathy Services 8120332454
B.Com (Hons.) - 3rdSemester

S.No Course Title Course Type Credits Credit

Units

L T P

1 Corporate Law and Core Course 4 - - 4

Auditing

2 Cost Accounting Core Course 4 - - 4

3 Indian Economy – Core Course 4 - - 4

Performance and Policies

4 Business Mathematics and Core Course 4 - - 4

Statistics

5 Introduction to Marketing Discipline Specific 4 - - 4

Management

6 E Commerce in Business Skill Enhancement 2 - - 2

7 Corporate Governance and Allied Course 4 - - 4

Business Ethics

Total Credits Min Required: 26

Semester Credits:
26
Course Title: Corporate Law and Auditing Total
L T P
Credits

4 0 0 4
Lecture Hours
Unit I:Preliminary to Companies Act, 2013 18
• Important definitions:
• Prospectus and Share Capital,
• Allotment of securities,
• Private Placement, share capital, basic requirements, alteration of
share capital,
• Sweat Equity, Bonus issue, issue of shares at premium and
discount,
• Further issue of shares, buy-back of shares
Unit II: Board Meetings, Dividends, Accounts, and Audit 18
• Board Meetings, Annual General Meeting, Extra Ordinary General
Meeting,
• Requisites of a valid meeting, Convening of Meetings, Minutes and
Resolutions;
• Postal ballot; voting through electronic matters.
• Declaration and Payment of Dividend,
• Accounts of Companies,
• Maintenance and authentication of Financial Statement, Corporate
social Responsibility,
• Appointment of Auditor, qualification, disqualifications, rotation,
removal, duties and responsibilities, Auditors report, Constitution
and functions of Audit committee.
Unit III: Directors and their Powers 18
• Board of directors, appointment and qualifications of directors;
• Director Identification Number (DIN);
• Disqualifications, Removal of directors; Legal positions,
• Powers, Duties and responsibilities;
• Additional Director, Alternate Director, Nominee Director, Director
appointed by casual Vacancy,
• Key Managerial Personnel, Managing Director, Manager and
Whole Time Director.
Unit IV: Oppression, Mismanagement, Corporate Restructuring, 18
Winding Up & National Company Law Tribunal
• Oppression, Mismanagement,
• Rights to apply, Powers of Tribunal,
• Provisions related to Compromises, Arrangement and
Amalgamations,
• Concept and Modes of Winding Up;
• Provisions of winding up under Insolvency and Bankruptcy Code,
2016.
• Definitions; Constitution of National Company Law Tribunal;
• Constitution of Appellate Tribunal; Appeal from orders of Tribunal;
Power to punish for contempt.
Course Learning Outcomes: By the end of the course student will be able to critically
assess current and future metrics, research technologies, and research data output related
to the subject.
 • Understand the relevant definitions and provisions relating Companies Act, 2013.
• Assess the company processes, meetings, and decisions.
• Analyze the framework of dividend distribution, accounts of the company, audit and
auditors of company.
• Evaluate the role of Board of directors and their legal position
List of Professional Skill Development Activities (PSDA):
• Each student will have to read the Annual Report and Financial Statements of a
company and prepare a report on the same.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
Reena Chadha, Company Law Scholar Tech 2018 978- -
Sumant Chadha Press 8193391754

Andrew Hicks, S.H. Cases and Oxford 2008 978- 688

Goo Materials on University 0199289851
Company Law Press

M C Kuchhal, Vivek Business Laws S. Chand 2017 978- 414

Kuchhal 9352711673

Anil Kumar Corporate Laws Taxmann’s 2021 978- 324

Publication 9390831821

L T P Total Credits
Course Title: Cost Accounting
4 0 0 4

Lecture
Hours
Unit I:Concept and Nature of Cost Accounting 18
Concept of cost and costing, Importance and features of costing, Cost
classification, Concept of cost unit, cost center, meaning of ‘unit’ from the
viewpoint of producer, Establishment of an ideal cost accounting system,
Cost Reduction, Cost Control, Installation of Costing System. Preparation of
Cost Sheet for manufacturing and service sector.
Material Cost Direct and indirect material, Valuation of materials, Principles
of valuation of material as per AS- 2/ Ind AS- 2; CAS- VI, Material control,
purchases, Objectives and functions of purchase department, Inventory
control: Meaning and techniques including latest techniques like Just in
Time (JIT) Inventory Management, Kanban, Kaizen, Determination of
Economic Order Quantity (EOQ). Treatment of waste, scrap, spoilage,
defective and obsolesce.
Unit II: Employee Cost and Overheads Cost 18
Meaning and classification of employee cost, Requisite of a
good wage and incentive system, Time and piece rate
plans, Profit sharing, Employee productivity and cost. Labor
cost control – techniques, Employee turnover,
Remuneration and Incentive schemes (Rowan & Halsey
Plan only).
Overheads: Definition and classification, Production overheads – allocation
and apportionment of cost, Meaning and Methods of cost absorption,
Treatment of over- absorption& under-absorption of overheads,
Administration, and selling & distribution overheads – methods of
ascertainment, Treatment of Research & Development cost in Cost
Accounting.
Cost Ledger Accounting; Reconciliation of Cost and Financial Accounts:
Methods and procedure of Reconiciliation, Reconciliation Statement
Unit III: Methods of Costing: Job Costing, Batch Costing, Process
18
Costing, Contract Costing
Meaning of Job Cost, its application and accounting, Preparation of Job
cost sheet. Meaning of Batch Cost and its application in today’s industry.
Meaning and application of process costing, Methods of determination of
cost in process costing, Normal and abnormal loss and gain, Inter process
costing and profit ascertainment. Choice between process and job
costing.Meaning, features and types of contract, Methods of cost
determination in contract costing, Escalation clause and cost-plus contract.
Unit IV: Service Costing &Activity Based Costing 18
Meaning and scope of service costing, Factors in ascertaining service cost,
Ascertainment of service cost of following services: Transport, Hospital,
Canteen, Toll, Education institution, IT industry, Hotel, and any other
contemporary service industry.

Activity Based Costing: Concept, significance, and salient features; Stages

and flow of costs in ABC; Basic components of ABC - resource drivers and
cost drivers; Application of ABC in a manufacturing organisation and
service industry.

Cost Audit and Cost Accounting Records: Meaning of cost Audit, types of
Cost Audit, Auditing Techniques, Difference between Financial & Cost
Audit, Appointment, Roles, Responsibilities And Rights Of Cost Auditor

Course Learning Outcomes: At the end of this course, the students will be able to develop
basic conceptual understanding of accounting and its applicability.
• Understanding of conceptual framework of cost accounting, determination of cost of
product/service, ascertainment of material cost.
• Development of skills to ascertain employee and overhead cost.
• Understanding of application of various methods of costing.
• Understanding the conceptual knowledge and applications of activity based costing.
 List of Professional Skill Development Activities (PSDA)
• Prepare a cost statement for manufacturing and/ or service organisation.
• Explore & suggest suitable cost system for different types of services organisation.
• Study &Analyze Research& Development cost in pharmaceutical & similar industry.

Text / Reference Books:

Year of
Author Title Publisher ISBN Pages
publication
H V Jambh Fundamentals of Cost Ane Books Pvt 2011 978-9380618982 974
Accounting – Ltd.
Principles & Practice
Lal, Jawahar, Cost Accounting – Tata- 2019 9781259026522 1068
Srivastava Seema Text, Problems & McGraw-Hill
Cases Education
Jain & Narang Cost Accounting– Kalyani 2018 9789327285260 1277
Principles and Publishers
Practice
Kishore, Ravi M Cost & Management Taxmann 2021 9789392211133 908
Accounting
S. N. Maheshwari Cost Accounting- Mahavir 2016 9381880235 1109
& S.N. Mittal Theory and Problems Publications
M.C. Shukla, T.S. Cost Accounting, Text S. Chand & 2013 8121919630 958
Grewal and M P. and Problems Co. Ltd
Gupta
Prabhakar Rao, Cost Accounting – Sultan Chand 2021 8194946999 420
Reeta, Gupta, Principles and
Shruti Practice

L T P Total Credits
Course Title: Indian Economy – Performance
and Policies 4 0 0 4

Lecture
Hours
Unit I:Under Developed Economy & Populations Problems 18
Underdeveloped Economy: Meaning of Underdeveloped Economy - Basic
characteristics of Underdeveloped countries, India as on Underdeveloped
country. Population problems: Its Causes and effects on Economy - Trends
of population Importance of population control.
Poverty & Unemployment: Poverty: Relative and Absolute poverty
Indicators of poverty-its causes and measure of remove it. Unemployment:
Nature of Unemployment in India, its. Causes and effects, Unemployment
policy.
Unit II: Structure of Indian Economy & Planning in India 18
Basic features; Natural resources - Land, Water and Forest resources;
Broad demographic features - population size and growth rates, sex
composition, rural-Urban migration occupational distribution; problem of
overpopulation policy; infrastructure development; National Income
Objectives; Strategy; Broad achievements and failures; current Five year
 plan objectives, allocation and targets; New economic reforms -
Liberalization, privatization and globalization; Rationale behind economic
reforms; progress of privatization and globalization.
Unit III: Agriculture 18
Nature and importance; Trends in agricultural production and productivity;
Factors determining productivity; Land Reforms; New agricultural strategy
and green revolution; Rural credit, Agricultural marketing.
Unit IV: Industry & External Trade 18
Industrial development during the planning period; industrial policy of 1948,
1956, 1977, and 1991; industrial licensing policy - MRTP Act, FERA and
FEMA; Growth and problems of small scale industries; Role of public sector
enter prices in India’s industrialization.
Role of foreign trade; Trends in exports and imports; composition and
direction of India’s foreign trade; Balance of payments crisis and the new
economic reforms - Export promotion measures and then new trade policies
Foreign capital-FDI aid; Multinational corporations. (MNCs). Export-import
policies and their impact on exports and imports.WTO, meaning of major
agreements (AOA, MFA,TRIPS, TRIMS etc.) and impact on India (wherever
relevant).

Course Learning Outcomes: By the end of this course, students will be able to
• Demonstrate the basic economic problems faced by Indian economy
• Students will comprehensively understand, interpret, compare & contrast, various
issues related to poverty and unemployment.
• Analyze the conditions of Indian Economy: its structure and demographics,
condition of Agricultural and Industrial sectors,
• Interpret and justify Planning in India, Planning agricultural production and
productivity growth rate of the economy, fiscal deficit

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
TR Jain , Indian Economy V.K 2020 ASIN : 480
MukeshTrehan publications B08DY9FPQX
RuddarDatt Indian Economy S Chand & 2016 9788121902984 996
Co Ltd
I.C Dhingra The Indian Sultan 2018 9783319504650 944
Economy Chand &
Sons
Shrirangam,Kuma&Jha, Principles, Policies, Pearson 2019 ASIN : 528
and Progress Education B083SGCGBY

Course Title: Business Mathematics and L T P Total Credits

Statistics 4 0 0 4
 Lecture
Hours
Unit-1 Matrices and Determinants; Differentiation 18
• Definition and Types of Matrices- Algebra of Matrices (Including
Matrix Addition, Matrix Subtraction, Scalar Multiplication and Matrix
Multiplication), Transpose of a Matrix and its properties,
Determinants (order 2 and 3), Minors, Cofactors, Adjoint of a Matrix,
Inverse of Matrix, Conversion of linear equations to matrix form,
Applications to business problems and solving simultaneous
equations up to 3 variables using Cramer’s Rule and Matrix Inversion
Method.
• Idea of Simple Derivative of different Functions (excluding
trigonometric function). Maxima and Minima of Functions of One
Variable only, Applications of Derivatives to business problems
Unit-2 - Statistical Data and Descriptive Statistics 18
• Definition, Functions, Scope and Limitations of Statistics
• Nature and classification of data – Univariate, bivariate and
multivariate data; time-series and cross-sectional data.
• Measures of Central Tendency: Types of averages – Arithmetic
Mean, Median and Mode.
• Measures of Dispersion: Range, Quartile Deviation, Mean Deviation,
Standard Deviation and Coefficient of Variation.
Unit-3- - Probability and Probability Distributions; Simple Correlation 18
and Regression Analysis
• Theory and approaches of probability, Probability Theorems:
Addition and Multiplication, Conditional probability and Bayes’
Theorem; Probability distributions: Binomial distribution;
Poisson distribution; Normal distribution
• Correlation Analysis: Meaning and types of Correlation;
Pearson’s coefficient of correlation; Probable and standard
errors; Rank correlation.
• Regression Analysis: Principle of least squares and
regression lines; Regression equations and estimation;
Properties of regression coefficients; Relationships between
Correlation and Regression coefficients
Unit-4- Index Numbers; Time Series Analysis 18
• Meaning and importance, Methods of construction of Index
Numbers: Weighted and unweighted; Simple Aggregative Method,
Simple Average of Price Relative Method, Weighted index method:
Laspeyres method, Pasches method and Fishers Ideal method
including Time and Factor Reversal tests, Consumer Price Index.
• Time Series Data; Components, Estimation of Trends (Graphical
method, Semi Average Method, Moving Averages method and
Method of Least Squares.
 Course Learning Outcomes: By the end of this course, students will be able to
• Describe and discuss the key terminology, concepts tools and techniques used in
business maths and statistical analysis.
• Apply their repertoire of mathematical and statistical tools and techniques to a variety
of business contexts
• Use a spreadsheet to perform calculations to an appropriate level of accuracy
• Interpret the results of mathematical calculations and statistical analyses, and use
them to inform decision-making
List of Professional Skill Development Activities (PSDA):
• Presentation of a secondary data by various data visualization tool using Ms Excel
and interpretation.
• Term paper on application of statistical tools to describe any secondary data and
interpret the result.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
Kapoor, V. K., Business Mathematics, S. Chand 2014 978- -
&Sancheti, D. C. Theory & Applications Publishing 8180545382
Raghavachari M Mathematics for Tata McGraw 2017 978- 528
Management –Hill 0070965706
Sharma J K Business Mathematics: ANE Books 2009 978- 250
Theory and Applications 8180521836
Sharma J K Fundamentals of Vikas 2014 978- 256
Business Statistics Publishing 9325976160
House
Levine D., Stephan Statistics for Managers Pearson 2017 978- 728
D., Szabat K. Using Microsoft Excel Education 1292186347
Gupta, S. P. Business Statistics: S. Chand 2014 9788180549 -
Statistical Methods Publication 038
Vohra, N. D. Business Statistics McGraw-Hill 2017 978- 960
Education 1259004872
Anderson, D. R. , Statistics for Economics Thomson 2002 978- 1056
Dennis-J-Sweeney and Business Press (India) 8131802884
Ltd

Course Title: Introduction to L T P Total Credits

Marketing Management
4 0 0 4

Lectures
Hours
Unit I: Introduction to Marketing 18
• Marketing - Meaning, Nature, Scope and Importance;
• Core concepts of marketing;
• Marketing Philosophies;
• Services Marketing: Meaning and distinctive characteristics;
• Marketing Mix.
• Marketing Environment: Need for studying marketing environment;
• Micro environmental factors- company, suppliers, marketing
intermediaries, customers, competitors, publics;
• Macro environmental factors – demographic, economic, natural,
technological, politico-legal and socio- cultural.
Unit II: Understanding Consumer Behaviour and Market Selection 18
• Consumer Behaviour: Need for studying consumer behaviour; Types;
• Stages in Consumer buying decision process;
• Factors influencing consumer buying decisions.
• Market Selection: Choosing market value through STP.
• Market Segmentation- Levels and bases of segmenting consumer
markets.
• Market Targeting- concept and criteria.
• Product Positioning – concept and bases;
• Product differentiation- concept and bases.
Unit III: Marketing Mix Decision -Product 18
• Product Decisions: Concept and classification; Levels of Product.
• Designing value- Product-mix dimensions, strategies and types;
• Branding- functions, strategies, types and qualities of good brand
name;
• Packaging and Labelling- functions, types and ethical aspects;
• Product support services.
• New Product Development: Product life cycle – concept and marketing
strategies;
• New product development- concept and process.
Unit IV: Marketing Mix Decisions -Pricing, Distribution and Promotion 18
• Pricing Decisions: Objectives; Factors affecting the price of a product;
Pricing methods; Pricing strategies; Ethical issues in pricing decisions.
• Distribution Decisions: Channels of distribution- types and functions.
Delivering value- factors affecting choice of distribution channel;
Distribution strategies; Distribution logistics – concept, importance and
major logistics decisions;
• Wholesaling and retailing; Types of retail formats; Management of
retailing operations: an overview.
• Emerging distribution trends.
• Promotion Decisions: Communication process; Importance of
Promotion. Communicating value- Decision about Promotion mix tools
including advertising, personal selling, sales promotion, public relations,
publicity and direct marketing; Factors influencing promotion mix;
Integrated Marketing Communication approach.
• Developments in Marketing: Relationship Marketing- concept and
dimensions. Sustainable Marketing- concept and issues. Rural
marketing- characteristics, drivers of growth in rural marketing, rural
marketing mix. Social marketing- concept, tools and issues. Digital
marketing- concepts, tools, and issues.
 Course Learning Outcomes: Students who successfully complete this course will have
first-hand knowledge about impact of various marketing activities on creating customer
satisfaction and customer loyalty. By the end of the course students will be able to –
• Develop an understanding of the market characteristics and the nature of competition
in such markets.
• Organize for effective marketing and implementing the market planning process
• Develop an insight and knowledge base of the various underlying concepts driving
marketing strategies
• Apply concepts, theories, models, and contemporary concepts of marketing

List of Professional Skill Development Activities (PSDA):

• Understand, apply and analyze theories of Marketing Management and write a Term
Paper.
• Make and present a business plan to launch a new product of your choice. The plan
should comprise the need definition, targeted customer segment(s), potential size of
the market, the manufacturing and delivery of the offering.
Text / Reference Books:
Author Title Publisher Year of ISBN Pages
publication
Philip Kotler, Kevin Marketing Pearson India 2008 9789332557185 870
Lane Keller, Management– A Pvt. Ltd.
Abraham Koshy, South Asian
Mithileshwar K. Jha Perspective
David L Kurtz, Principles Of Cengage 2010 9788131802938 656
Louis E Boone Marketing Learning India
Pvt Ltd
S. Neelamegham Marketing in India: Vikas 2012 9789325956766 724
Cases and Publishing
Readings
Biplab S. Bose Marketing Himalaya 2014 9788184883008 792
Management Publishing
Paul Baines, Chris Marketing Oxford 2019 9780198809999 776
Fill, Sara University
Rosengren, and Press
Paolo Antonetti

L T P Total Credits
Course Title: E-Commerce in Business
2 0 0 2

Lecture Hours
Unit I: Introduction to E-Commerce 14
Concepts and significance of E-commerce; driving forces of E-commerce;
E-commerce business models - key elements of a business model and
categories; Design and launch of E-commerce website - decisions
regarding Selection of hardware and software; Outsourcing Vs in-house
 development of a website; Functions of ECommerce; Types of E-
Commerce; E-Commerce Systems and Prerequisites, Scope of E-
Commerce, ECommerce Models.
Unit II: E-Commerce Activities and Operations 13
Various E-Commerce activities; various manpower associated with e-
commerce activities; Types of E-Commerce Providers and Vendors;
Modes of operations associated with E-Commerce; E-commerce
applications in various industries (banking, insurance, payment of utility
bills and others), emarketing, e-tailing, online services, e-auctions, online
portal, online learning, e-publishing and e-entertainment, online shopping.
Unit III: Website Designing and Publishing 13
Internet Services, elements, URLs and Internet-Protocols (shopping cart,
cookies) Internet Service Protocols(ISP), World Wide Web (www); Portals
– steps in designing and developing E-Commerce website, Domain Name
System (DNS).
Introduction to HTML tags and attributes: Text formatting, fonts, hypertext
links, tables, images, lists, forms, cascading style sheets. Online
publishing, strategies and approaches.
Unit IV: E-payment System 14
E-payment Methods- Debit card, Credit card, Smart cards, E-Money, E-
Wallets; Digital signatures- procedures and legal position; Payment
gateways; Online banking- concepts, importance; Electronic fund transfer;
Automated Clearing House. Automated Ledger Posting, Emerging modes
and systems of E-payment (M-Paisa, PayPal and other digital currency),
UPI Apps, Aadhar Enabled Payment Systems, BHIM App E-payments
risks.
Course Learning Outcomes: By the end of this course, students will be able to
• Demonstrate the basic concepts of E-commerce
• Explain various E-commerce Activities & Operations
• Describe the steps in designing and Publishing of website
• Analyse various e-payment systems

List of Professional Skill Development Activities (PSDA):

• Design their own webpage, highlighting their strengths, weaknesses, and prepare
their CV. Use the link in their CV while applying for the job
• Create your own website with webpages mentioning E-Commerce types, Web
related terminologies and E-Payment Methods.

Text / Reference Books:

AUTHOR TITLE Publisher Year of ISBN Pages

publication
Kenneth Laudon , E-Commerce: Business, Pearson 2020 978-0134998459 912
Carol Traver Technology and Society
Efraim Turban, Electronic Commerce Springer 2018 978-3319587141 636
Jon Outland, 2018: A Managerial and
David King Social Networks
Perspective
Kamlesh N. Business on the Net: An Laxmi 2000 9780333934340 80
Agarwala Introduction to the 'Whats' Publications
and 'Hows' of E-
Commerce
Kamlesh K. Bajaj, E-Commerce Tata McGraw-Hill 2005 9780367934870 597
Debjani Nag Education,
H. M. Deitel, P. J. e-Business and e- Prentice-Hall 2001 Prentice-Hall 435
Deitel and Commerce for Managers
K.Steinbuhler

L T P Total Credits
Course Title: Corporate Governance and Business
Ethics 4 0 0 4

Lecture
Hours
18
Unit I:Introduction
Corporate Governance - Meaning, significance and principles,
Management and corporate governance; Theories and Models of
corporate governance; Agency theory and separation of ownership and
contract; ownership structure and firm performance; Whistle blowing, Class
Action; Role of Institutional investors.
Codes and Standards on Corporate Governance- Sir Adrian Cadbury
Committee 1992 (UK), OECD
Principles of Corporate Governance and Sarbanes Oxley (SOX) Act, 2002
(USA).
Unit II: Directors and Shareholders 18
Powers of directors; Duties of directors; Non-executive directors and their
duties; Relationship between board and shareholder; Board structure and
Independent director, board committees and their functions.
Shareholder expectations; Regulatory requirements for shareholder
involvement shareholder activism and proxy advisory firms. Role of rating
agencies.
Unit III: Corporate Governance Framework in India 18
Initiatives and reforms- Confederation of Indian Industry (CII) (1997),
Kumar Mangalam Birla (1999), NR Narayana Murthy Committee (2005)
and UdayKotak Committee (2017). Regulatory framework: Relevant
provisions of the Companies Act, 2013, SEBI: Listing Obligations and
Disclosure Requirements
Regulations (LODR), 2018. Corporate Governance in the public sector,
banking, non- banking financial institutions.
Unit IV:Business Ethics and Corporate Social Responsibility (CSR) 18
 Business Ethics and Values; Importance of Ethics; Corporate Governance
and Ethics; Ethical theories; Code of Ethics and ethics committee. Concept
of Corporate Social Responsibility; CSR and Corporate Sustainability, CSR
and Business Ethics, CSR and Corporate Governance, CSR and
Corporate Philanthropy; Environmental Aspect of CSR, Models and
benefits of CSR, Drivers of CSR; CSR in India.
CSR & stakeholder involvement
CSR Reporting – GRI (G4)

Course Learning Outcomes: By the end of this course, students will be able to
• Analyze the role of board of directors and shareholders in corporate management;
• Assess the problems in corporate governance on the basis of major corporate
governance failures
• Describe corporate governance framework in India
• Explain the linkage between ethics, corporate governance, and corporate social
responsibility and analyze specific cases of corporate governance failures.
List of Professional Skill Development Activities (PSDA):
• Visit a MSME and study the benefits of incorporating Corporate Governance in their
organisation. Also, assess the issues of corporate governance there and find out the
codes and standards addressing those issues.
• Make the comparative analysis of rules governing Whistle-blowing policies in
different countries.Prepare a case study on the topic “Whistle blowing”
• Visit one startup company or someone who is working in a renowned company, and
prepare a report on how business ethics and corporate social responsibilities are
fulfilled by these organizations.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
John Adair Inspiring Leadership Viva Books Private 2018 978- 672
Limited 8130930916
SL Goel Good Governance : An Deep & deep 2007 978- 604
Integral Approach publications Ltd. 8184500028
S Bhatnagar Unlocking E- SAGE 2013 978- 376
Government Potential: Publications India 8178299280
Concepts, Cases and Pvt Ltd
Practical Insights
Mohit The Governance Oxford university 2018 978- 368
Bhattacharya Discourse: A Reader press 0195696646
B.Com (Hons.) - 4th Semester

S.No Course Title Course Type Credits Credit

Units

L T P

1 Management Accounting Core Course 4 - - 4

2 Operations Research Core Course 4 - - 4

3 Banking Law and Practice Core Course 4 - - 4

4 Research Methodology Core Course 4 - - 4

5 Business Data Analytics Discipline Specific 4 - - 4

6 New Venture Planning and Skill Enhancement 2 - - 2

Development

7 People Management Allied Course 4 - - 4

Total Credits Min Required: 26

Semester Credits:
26
 L T P Total Credits
Course Title: Management Accounting
4 0 0 4

Lecture Hours
Unit I:Introduction of Management Accounting 18
Meaning, Objectives, and Scope of management accounting; Difference
between financial accounting, cost accounting and management
accounting; Tools & techniques used in Management Accounting.
Concept , Use & Techniques of Analysis of Financial Statements -
Comparative Financial Statements; Common Size Financial Statements;
Ratio Analysis; Cash Flow Statement; Fund Flow Statement
Unit II: Marginal Costing 18
Meaning of Variable Costing, Absorption Costing and Marginal Costing;
uses of Marginal costing; Cost-Volume-Profit Analysis, Profit/Volume ratio.
Break-even analysis - algebraic and graphic methods. Angle of incidence
and margin of safety. Meaning and importance of Limiting/Key factor in
budgeting; Decision making based on Marginal Cost Analysis - profitable
product mix, Acceptance or Rejection of special/export offers, Make or
Buy, Addition or Elimination of a product line, sell or process further,
operate or shut down.
Cost Control,Cost Reduction and Cost Management : Concept;
Techniques ;Methods ; Advantages and Disadvantages.
Unit III: Budgetary Control 18
Concept of budget; different types of budgets; budgeting and budgetary
control; meaning, objectives, merits, and limitations of budgetary control;
budget administration; Functional budgets including cash budget; Fixed
and flexible budgets: meaning and preparation; Zero-based budgeting;
Performance budgeting, difference between performance & traditional
budgeting.
Unit IV: Standard Costing & Variance Analysis 18
Meaning of standard cost and standard costing; Difference between
budgeted cost and standard cost; advantages, limitations, and applications
of standard costing; Meaning of Variance and Variance Analysis –
material, labour, overheads, and sales variances. Disposition of
Variances, Control Ratios.
Responsibility Accounting and Performance Evaluation: Concept; Types of
Responsibility Centres; Performance Reports; Techniques of Performance
 Evaluation and Reporting; Balance Score Card

Course Learning Outcomes: At the end of this course, the students will be able to develop
basic conceptual understanding of accounting and its applicability.
• Understanding of techniques of analysis of financial statements.
• Development of skills to understand the concepts of marginal costing & use the same
for various decision making .
• Understanding the conceptual knowledge and applications of types of budgets &
budgetary control.
• Development of a skill in exercising controlling function by understanding the concept
of standard costing & variance analysis

List of Professional Skill Development Activities (PSDA)

• Analysis of Financialstatements of Listed companies.
• Application of Marginal costing techniques in Managerial Decision-Making using
situation based Case Studies

Text / Reference Books:

Year of
Author Title Publisher ISBN Pages
publication
Management
McGraw-Hill
Khan & Jain Accounting – Text, 2017 9354600395 992
Education
Problem & Cases
Kishore, Ravi Cost & Management Taxmann 2021 9789392211133 908
M Accounting
H V Jambh Fundamentals of Ane Books Pvt 2009 978-9380186453 974
Management Ltd.
Accounting
Gupta , KL Management Sahitya 2018 B07QY97XSR 648
Accounting Bhawan
Publications
Jain & Cost and Management Kalyani 2017 9789327257861 1277
Narang Accounting Publishers

L T P Total Credits
Course Title: Operations Research
4 0 0 4

Lecture
Hours
Unit-1 Introduction 18
• Introduction: Evolution of OR, Definitions of OR, Scope of OR,
Applications of OR, Phases in OR study. Characteristics and
limitations of OR, models used in OR,
• Linear Programming Problem (LPP), Generalized LPP- Formulation
of problems as L.P.P. Solutions to LPP by graphical method and
 Simplex method (only maximization, three Variables).Dual of LP
model and its economic interpretation.
Unit-2- Transportation Problem; Assignment Problem 18
• Mathematical model of transportation problem, Feasible Solution
Methods: Northwest Method, Lowest Cost Method, and Vogel’s
Method, Optimal Solution: Modified Distribution (MODI) Method.
Unbalanced Transportation Problem and its solution. Degeneracy
and its Resolution. Multiple optimal solutions. Maximization
transportation problem
• Mathematical model of assignment problem, Hungarian
method for solving assignment problem, Unbalanced
assignment Problem and its solution. Multiple optimal
solutions, Maximization assignment problem, Restrictions on
assignment,Travelling salesman problem.
Unit-3- Net Work Analysis in Project Planning 18
• Project, Project Planning scheduling, CPM, PERT,
Numbering of Events, Contractual Obligation Time, Earliest
occurrence time, Latest allowable occurrence Time and
Slack Time for Events, Different types of floats for activities.
Critical Path Calculations, Probability Assessment in PERT
Networks.Cost Analysis and Crashing the Network Exercises
Unit-4- Game Theory; Queuing Theory 18
• Theory of Games, Characteristics of Games, Rules – Look for a
pure Strategy, Reduce Game by Dominance, Mixed Strategies (2 x
2 Games, 2 x n Games or m x 2 Games).
• Queuing Models - Application, Introduction, Elements, operating
Characteristics, Waiting Time and Idle Time Costs, Model I – Single
Channel poison Arrivals with Exponential Service Times. Infinite
Population; Assumption & Limitation Poisson of Queuing Model.

Course Learning Outcomes: On completion of the course the students shall be able to:
• Describe the basic concepts of operations research.
• Apply various techniques of linear programming, transportation problem and
assignment models for formulating and solving business problems as mathematical
models.
• Discuss the role of net work analysis in business decision making.
• Explain & illustrate the Game Theory and Queuing models to find optimal solutions
to business problems.

\
List of Professional Skill Development Activities (PSDA):
• Application of OR techniques in managerial decision making using situation based
Case Studies.

Text / Reference Books:

 Author Title Publisher Year of ISBN Pages
publication

Sharma J K Operations Macmillan 2007 978- 943

Research: Theory Publishers 9350593363
and Applications

H. A. Taha. Operations Pearson 2017 9780134444 843

Research Education 017

Kapoor, V.K “Operations S. Chand 2013 978- -

Research Publication 8180544019
Techniques for
Management

Vohra, N. D. Quantitative McGraw-Hill 2007 978- 1080

Techniques in Education 0070146730
Management

Hiller & Introduction to McGraw-Hill 2017 978- 1224

Liberman Operations Education 9339221850
Research
 Course Title: Banking Law and Practice L T P Total Credits

4 0 0 4

Lecture Hours
Unit I:Introduction to Banking 18
• Origin and Development of banks
• Banking Regulations Act 1949
• Definition of Banking –Licensing – Opening of Branches
• Importance and Functions of Banks – Inspection,
• Relationship between Banker and Customer –Special types of Banker’s
Customers.
Unit II: Types of banks and their deposit and lending functions 18
• Commercial Banks – Universal Banking
• Management of Deposits and Advances – Classification and nature of
Deposit accounts
• Advances – Types of Advances – Lending practice – Principles of
sound bank lending.
Unit III: Banking regulator and its functions in India 18
• Central Bank – Reserve Bank of India – Objectives – Organization –
Functions –Monetary Policy – Credit Control measures and their
effectiveness.
• Negotiable Instruments – Definition – Features – Promissory Note –
Bills of Exchange and Cheque – Holder and Holder in due course –
Crossing of a Cheque – Types of Crossing – Endorsement –
Negotiation &Dishonour and discharge of Negotiable Instrument –
Protection of Collecting Banker and Paying Banker.
Unit IV: Contemporary practices of Banking 18
• E- Banking – Meaning – Benefits
• Electronic Transfer – NEFT – ECS
• ATM – Debit Card and Credit Card
• RTGS
• Mobile Banking
• WAP
• Tele Banking
• Internet Banking
• Bank assurance
• BankingOmbudsman Scheme
• Demat Account.
Course Learning Outcomes: By the end of the course student will be able to critically
assess current and future metrics, research technologies, and research data output related
to the subject.
• Develop an understanding of functions and theories of banking
• Assess the types of banking companies and their functions.
• Analyze the banking regulations and banking instruments
• Evaluate the contemporary practices of banking system in India
List of PSDA Activities:
 • Each student to submit an in-depth analysis of reforms in banking in India.
• Every student to present a Term Paper containing an analysis on trends of indicators
and instruments of monetary control.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
E. Gordon, K. Banking Theory, Law Himalaya 2021 9789354337819 432
Natarajan and Practice Publication
Dr. A. Rama, A. Banking Technology New Century 2010 9788123418191 240
Aruna Devi Book House
KPM Banking Theory, Law Sultan Chand & 2014 9788180540181 956
Sundharam, PN and Practice Sons
Varshney

L T P Total Credits
Course Title: Research Methodology 4 0 0 4

Lecture
Hours
Unit I: Nature and Scope of Research Methodology 18
Types of research: Exploratory, Conclusive (Descriptive and Causal),
Research process and steps in conducting research; Approaches of
research: deductive, Inductive, qualitative and quantitative; Planning a
research project: Problem identification and formulation. Research Design:
Exploratory, Descriptive and Experimental.
Unit II: Research Methods and Data Collection Technique 18
Research modelling: Types, and Stages; Data collection methods: Survey,
Observation and Questionnaire; Questionnaire Design: Steps in
constructing a questionnaire, Types of questions, Attitude measurement;
Scaling techniques: Ratio, interval, ordinal and nominal; Sampling Plan:
Sampling frame, sample selection methods- Probability and non-
probability, sample size; Sampling and non-sampling errors; Editing,
tabulating and validating of data.
Unit III: Data Analysis Techniques 18
Descriptive statistics, Review of hypothesis testing procedures:
Parametric tests (z-test, t-test, and F-test) and Non-parametric test(Chi-
square test, One-way and two-way ANOVA)
 Associative and Predictive analysis: Correlation and Regression- bivariate
and multivariate
Multivariate Techniques: Multi-Dimensional scaling, Data reduction (Factor
analysis) and cluster analysis
Data Analysis: Introduction to statistical software
Unit IV: Field Project and Report Writing 18
Pre-Writing considerations, Research report components, Common
Problems encountered when preparing the Research Report. Presenting
research report.

Course Learning Outcomes: By the end of this course, students will be able to
• Analyze qualitative and quantitative data, and explain how evidence (including
research by others) gathered supports or refutes an initial hypothesis.
• Formulate research questions designed to test, refine, and build theories
• Identify and demonstrate facility in research designs and data collection strategies
that are most appropriate to a particular research project
• Formulate a complete and logical plan for data analysis, interpret research findings
and draw appropriate conclusions
List of Professional Skill Development Activities (PSDA):
Each student shall be given a problem statement to write a research proposal or a synopsis.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
Donald R. Cooper, Business McGraw-Hill 2014 9781259070952 692
Pamela S. Schindler Research Education
Methods, 12 ed.
Naresh Malhotra Marketing Pearson Education 2019 9781292265636 882
Research - An Limited.
Applied
Orientation
C. R. Kothari Research New Age 2013 9788122436235 449
Methodology International (P)
Limited

L T P Total Credits

Course Title: Business Data Analytics 4 0 0 4

Lecture
Hours
18
Unit I: Introduction
Data & Data Science; Introduce Data and Data Science, Data analytics
and data Conclusion using MS-Excel, Classification of Analytics,
Introduction of Big Data, 5V of Big data, Big data as Solution in current
business, Traditional Business intelligence versus Big data technology,
Challenges for big data analytics; Data driven decision making.
Unit II: Analytical Tools 18
Descriptive Statistics and Inferential Statistics; Advanced Analytical
Techniques; Data Cleansing & Preparation; Data Summarization and
Visualization; Describe data using charts and basic statistical measures.
Correlation.
Unit III: Predictive Analytics 18
Simple Linear Regression; Coefficient of Determination; Residual Analysis;
Confidence & Prediction intervals; Multiple Linear Regression;
Interpretation of Regression Coefficients; heteroscedasticity; multi-
collinearity.
Unit IV: Getting started with R andTextual Data Analysis 18
Introduction to R and R Studio
Basics of textual data analysis, significance, application, and challenges.
Methods and Techniques of textual analysis: Text Mining, Categorization,
Entity Extraction, Sentiment Analysis, Deep Linguistics.
Course Learning Outcomes: By the end of this course, students will be able to
• Demonstrate a sophisticated understanding of the concepts and methods; know the
exact scopes and possible limitations of each method; and show capability of using
data analytics skills to provide constructive guidance in decision making.
• Apply advanced techniques to conduct thorough and insightful analysis, and interpret
the results correctly with detailed and useful information.
• Show substantial understanding of the real problems; conduct deep data analytics
using correct methods; and draw reasonable conclusions with sufficient explanation
and elaboration.
• Evaluate and Write an insightful and well-organized report for a real-world case
study,
including thoughtful and convincing details.

List of Professional Skill Development Activities (PSDA):

• Create Linear Regression Models using Excel; Interpretation of results. Applying
tests for heteroscedasticity and multi-collinearity.
• Read datasets into R - Export data from R - Manipulate and Process Data in R - Use
functions and packages in R. Demonstrate with a Case Study to perform basic
analytics using R.
•
Text / Reference Books:
Author Title Publisher Year of ISBN Pag
publicatio es
n
Michael Alexander, Microsoft Business Wiley 2014 97811 384
Jared Decker, Intelligence Tools for 18821
Bernard Wehbe Excel Analysts 827
James Evans Business Analytics Pearson 2019 97801 704
35231
678

U Dinesh Kumar Business Analytics: The Wiley 2017 97881

Science of Data - Driven 26568
Decision Making 772
Alan McKee Textual Analysis: A SAGE 2003 97807 160
Beginner's Guide Publication 61949
s 930
Bharti Motwani Data Analytics with R Wiley 2019 97881 664
26576
463

L T P Total Credits
Course Title: New Venture Planning and
Development 2 0 0 2

Teaching
Hours

Unit I: Starting New Venture 9

New Venture: Meaning and features. Opportunity identification. The

search for new ideas. Source of innovative ideas. Techniques for
generating ideas. Entrepreneurial imagination and creativity: The role of
creative thinking.
Developing creativity. Impediments to creativity. The pathways to New
Ventures for Entrepreneurs, Creating New Ventures. Acquiring an
established Venture: Advantages of acquiring an ongoing Venture.
Evaluation of key issues. Franchising: How a Franchise works. Evaluating
the franchising opportunities
Unit II: Legal Challenges in Setting up Business 9

Intellectual Property Protection: Patents, Trademarks, and Copyrights.

Requirements and Procedure for filing a Patent, Trademark, and Copyright.
Main Provisions of Intellectual Property Protection Acts: The Copyright
Act, 1957, The Patents Act, 1970, The Trade Marks Act, 1999, The
Geographical Indications of Goods (Registration and Protection) Act,
1999, and The Designs Act, 2000. Legal acts governing businesses in
India: The Micro, Small and Medium Enterprises Development Act, 2006,
The Indian Partnership Act, 1932, The Companies Act, 2013, The
Competition Act, 2002, The Limited Liability Partnership Act, 2008, The
Insolvency and Bankruptcy Code, 2016. Identifying Form of Organization
 and their procedures and compliances.

Unit III: Search for Entrepreneurial Capital 9

The Entrepreneur’s Search for Capital. The Venture Capital Market.

Criteria for evaluating New-Venture Proposals. Evaluating the Venture
Capitalist.
Financing stages. Alternate Sources of Financing for Indian Entrepreneurs.
Bank Funding. Government Policy Packages. State Financial Corporations
(SFCs). Business Incubators and Facilitators. Informal risk capital: Angel
Investors. Government schemes for new ventures: Startup India, Stand Up
India, Make in India, etc.
Unit IV: Business Plan Preparation for New Ventures 9

Business Plan: Concept. Pitfalls to Avoid in Business Plan. Benefits of a

Business Plan. Developing a Well Conceived Business Plan. Elements of a
Business Plan: Executive Summary. Business Description. Marketing:
Market Niche and Market Share. Research, Design and Development.
Operations. Management. Finances.
Critical-Risk. Harvest Strategy. Milestone Schedule. Developing a
Marketing Plan: Customer Analysis, Geographical Analysis, Economical
Analysis, Linguistic Analysis, Sales Analysis and Competition Analysis.
Market Research. Sales Forecasting. Evaluation. Pricing Decision.

Course Learning Outcomes: By the end of this course, students will be able to
• Generate a business idea using different techniques and describe sources of
innovative ideas
• Evaluate advantages of acquiring an ongoing venture with a case study;
• Present a comparative analysis of various government schemes which are suitable
for the business idea;
• Develop a marketing plan for a business idea and Prepare and present a well-
conceived Business Plan.

List of Professional Skill Development Activities (PSDA):

• Present an idea which can have IPR like patents along with comparative analysis of
patents already granted in similar field.
• Present a comparative analysis of various government schemes which are suitable
for the business idea

Text / Reference Books:

Author Title Publisher Year of ISBN Pag
 publicatio es
n
Justin G. Small Business Cengage 2023 978-0- 712
Longenecker, J. Management: Launching 3577-
William Petty, & Growing 1880-3
Leslie E. Palich, Entrepreneurial
and Frank Hoy Ventures (20th Edition)
Mike Kennard Innovation and Routledge 2021 978-0- 114
Entrepreneurship 367-
51057-2
Debasish Biswas Entrepreneurship Routledge 2021 978-0- 117
and Chanchal Dey Development in India 367-
76219-3
Robert D. Hisrich, Entrepreneurship (11th McGraw 2020 978- 696
Micheal P. Peters, Edition) Hill 9390113
Dean A. Shepherd, 309
Sabyasachi Sinha
Donald F. Kuratko New Venture Routledge 2020 978- 356
and Jeffrey S. Management: The 0367466
Hornsby Entrepreneur’s Roadmap 725
for Development,
Management, and
Growth (3rd Edition)
Bruce R. Barringer Entrepreneurship: Pearson 2019 978-1- 617
and R. Duane Successfully Launching 292-
Ireland New Ventures (6th 25533-0
Edition)
Norman M. Essentials of Pearson 2019 978-1- 827
Scarborough and Entrepreneurship and 292-
Jeffrey R. Cornwall Small Business 26602-2
Management (9th
Edition)
Mary Jane Byrd Small Business McGraw 2017 978- 496
and Leon Management: An Hill 1259538
Megginson Entrepreneur's 988
Guidebook (8th Edition)

Robert D. Hisrich Effective Springer 2017 978-3- 230

and Veland Entrepreneurial 319-
Ramadani Management: Strategy, 50465-0
Planning, Risk
Management, and
Organization
Stephen Spinelli, New Venture Creation: McGraw- 2016 978-0- 484
Jr. and Robert J. Entrepreneurship for the Hill 07-
Adams, Jr. 21st Century (10th Education 786248-
Edition) 8
David H. Holt Entrepreneurship: New Pearson 2016 978- 584
Venture Creation 9332568
730
Kathleen R. Allen Launching New South- 2015 978- 608
Ventures: An Western 1305102
Entrepreneurial
College 507
Approach
Publishing
T.V Rao and Entrepreneurship A Cengage 2012 978- 648
Donald F. Kuratko South-Asian Perspective learning 8131517
161

L T P Total Credits
Course Title: People Management
4 0 0 4

Lectur
e
Hours
Unit I: Managing and Evaluating Oneself 18

• MindManagement,TimeManagement,TacklingTimeRobbers,
• Planningworkload,ActiveListening,DecisionMaking-steps,
• Managingyourmanager,
• Evaluatingand buildingapersonal developmentplan for oneself.
Unit II: Human Resource Planning and Forecasting Managing and Motivating 18
Others
• BasicsofPeopleManagementanditssignificance,
• DifferencebetweenPeopleManagementandHumanResourceManagem
ent; impact of individual and organizational factors on people
management,
• Motivating Others -Employee First Strategy: Employee First
Customer Second.
• Developing Intrinsic Motivation amongst People –PeopleFirst
Strategy: Emergingcases.
Unit III: BuildingTeamandPeerNetworks 18
• TeamBuildingProcess,ManagingDiversityinTeams,Competencymappi
ng,
• TeamRoles,TeamIdentity,TeamCharter, Team Performance,
• Managing behaviour of people in groups, 360 Degree Feedback as a
Developmenttool.
 • Group Dynamics, Challenges of getting work done;
• Significance of prioritization and assigning work
toteammembers,Importanceof peer networks in an Organization.
Unit IV: ManagingEvaluation, Assessment and Leading People 18
&ResolvingConflicts
• Managing Performance, Appraisal methods, Role Reviews and
performance management,
• Dealing with PoorPerformers, Agreeing Performance Targets,
• Negative Feedback, Performance Management System, 360
DegreeFeedbackas aPerformanceAppraisal Tool.
• Leading people to achieve the vision and mission of the Organization.
• Leadership for high performance culture,
• Leadership Styles for creating conducive organizational climate and
culture of excellence.
• Managing differenttypesofconflicts in an Organization, Problem
solvingand qualityimprovement process.
Course Learning Outcomes: On completion of the course students should be able to-
• Understand decision making skills and prepare time management framework in real
life situations;
• Apply team building skills and leadership qualities;
• Analyze the applicability of people first strategy in an organisation;
• Assess and evaluate teams’ performance and resolve conflict.
List of Professional Skill Development Activities (PSDA):

• Practice of meditation techniques (brain stilling exercise) for mind management.

• Build a personal development plan for themselves.
• Prepare time management framework for themselves.
• Participate in simulation exercise on preparing a workload plan in an organisation
based on a case study.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
Wellington,P. Effective People Kogan Page 2011 074946285X 256
Management: Improve Publishers.
Performance Delegate
More Effectively
Thomas, M. Mastering People Thorogood 2007 813090537X 210
Management. Publishing.
Randall,J.,&Sim,A.J. Managing People at Routledge. 2013 B00GISSD16 418
 Work.
Thomson,R.,&Thoms ManagingPeople. Routledge. 2012 97804187135 192
on,A 42
B.Com (Hons.) - 5thSemester

S.No Course Title Course Type Credits Credit

Units

L T P

1 Financial Management Core Course 4 - - 4

2 Income-Tax Law and Core Course 4 - - 4

Practice

3 Security Analysis and Core Course 4 - - 4

Portfolio Management

4 Microfinance/Brand Discipline Specific 4 - - 4

Management

5 Fintech in Banking & Discipline Specific 4 - - 4

Insurance/Advertising and
Personal Selling

6 Financial Technology and Skill Enhancement 2 - - 2

Analytics

7 International Business Allied Course 4 - - 4

8 Summer Internship NTCC - - - S/US

Min Required: 26

Semester Credits:
26
 L T P Total Credits
Course Title:Financial Management
4 0 0 4

Lecture
Hours
Unit I - Introduction to Financial Management 18
• Nature, scope, and objectives of financial management- profit
maximization Vs wealth maximization; Time value of money, Risk
and Return Analysis; Sources of Finance - Different Sources of
Finance including internal sources, external sources, other sources
like Venture capital, Lease financing, Financial institution, Private
equity, Bonds etc.
Unit II - Cost of Capital and Financing Decision 18
• Sources of long-term financing, Components of cost of capital,
Method for calculating Cost of Equity, Cost of Retained Earnings,
Cost of Debt and Cost of Preference Capital, Weighted Average
Cost of Capital (WACC) and Marginal Cost of Capital. Capital
Structure- Theories of Capital Structure (Net Income, Net Operating
Income, MM Hypothesis, Traditional Approach). Operating Leverage,
Financial Leverage and Combined Leverage. EBIT-EPS Analysis.
Cost-Benefits Analysis including social cost. Determinants of
Optimum Capital Structure.
Unit III: Investing Decisions – Capital Budgeting and Working Capital 18
Management
• Capital Budgeting - Nature of Investment, Evaluation,
Estimation of Cash Flows, Criteria for Capital Budgeting
Decisions, Capital Budgeting Techniques: Pay back, ARR,
Discounted Payback NPV, IRR, PI, Comparison of Methods
of Capital Budgeting, Issues Involved in Capital Budgeting.
Working Capital Management - Factors Influencing
Working Capital Policy, Operating Cycle Analysis,
Management of Inventory, Management of Receivables &
Payables, Factoring - a tool of Receivable Management,
Management of Cash and Marketable Securities, Financing
of Working Capital.
Unit IV: Dividend Decision & Valuations Concepts; 18
• Theories for relevance and irrelevance of dividend decision for
corporate valuation- Walter’s Model, Gordon’s Model, MM Approach,
Forms of dividend payment, types of dividend policies and
Determinants of Dividend policy. Value maximization- concept and
implications, Economic Value Added (EVA), Market Value Added
(MVA).
 Course Learning Outcomes: At the end of this course, the students will be able to develop
basic understanding of fundamentals & concepts of financial management and its
applicability in decision making.
• Understanding of the conceptual framework of financial management, financial
decision & its interrelationship.
• Assessment of cost of capital along with understanding of considerations to compose
optimum Capital Structure.
• Application of financial concepts & techniques in various decisions like capital
budgeting & working capital management.
• Development of skills in making Dividend & CSR policies.

List of Professional Skill Development Activities (PSDA):

• Study of Dividend patterns of Listed companies of India.

• Study of Corporate Social Responsibility (CSR) Reporting Practices in India.

Text / Reference Books:

Year of
Author Title Publisher ISBN Pages
publication
Prasana Financial Management: Tata- McGraw-
2019 9353166527 1132
Chandra Theory & Practice Hill Education
Foundations of Financial
Preeti Singh ASE 2009 9788180522789 564
Management
Pearson 978-
I M Pandey Financial Management 2021 1056
Education 9390577255
Financial Management:
M Y Khan, P K Tata- McGraw-
Text, Problems and 2018 9789353162184 1446
Jain Hill Education
Cases
Van Horne, Financial Management & Pearson
2011 9788131754467 968
Dhamija Policy Education
Tata- McGraw-
R P Rustagi Financial Management 2018 9388266390 1016
Hill Education
Eugene F.
Financial Management:
Brigham,
Theory & Practice: Theory Cengage 2019 1337902608 1161
Michael C.
and Practice
Ehrhardt
Course Title: Income Tax Law and Practice L T P Total Credits

4 0 0 4

Lecture
Hours
Unit I:Basic Concepts 18
• Tax: concept, types – direct and indirect; canons of taxation;
• Direct Tax: Need, features and basis of charges.
• Income Tax (as per Income Tax Act 1961 and amendments): Basic
Concepts; Residential status; Scope of Total Income, Heads of Income;
• Incomes which do not form a part of Total Income;
• Agriculture Income and its taxability.
Unit II: Income from Salary and House Property 18
• Meaning of salary, Basis of charge, conditions of chargeability,
Allowances, Perquisites, Deductions and exemptions, Computation of
taxable Income from Salary.
• Income from house property Basis of charge, Determinants of Annual
Value, Deductions and exemptions, computation of taxable income
House Property.
Unit III: Profits and gains from business or profession, capital gains 18
and income from other sources
• Meaning of business income, methods of accounting, Deductions and
Disallowances under the Act, Computation of presumptive income under
Income-tax Act, Computation of taxable income from Business and
profession.
• Meaning of Capital Asset, Basis of Charge, Exemptions related to capital
gains; Meaning of Transfer, Computation of taxable capital Gain.
• Income from Other Sources Basis of charge - Dividend, Interest on
securities, winning from lotteries, Crossword puzzles, Horse races, Card
games etc., Permissible deductions, impermissible deductions
Unit IV: Computation of Total income and Tax Liability of individual 18
and HUF, and Preparation of Return of Income
• Income of other persons included in assessee’s total income,
Aggregation of income and set-off and carry forward of losses;
Deductions from gross total income; Rebates and reliefs; Computation of
total income and tax liability of individuals and HUF.
• Filing of returns: Manually and on-line filing of Returns of Income & TDS;
Provision & Procedures of Compulsory on-line filing of returns for
specified assessees

Course Learning Outcomes: After the completion of the course, the learners will be able
to:
• Comprehend the concepts of taxation, including assessment year, previous year,
assesses, person, income, total income, agricultural income and determine the
residential status of persons;
 • Compute income under different heads, applying the charging provisions, deeming
provisions, exemptions and deductions;
• Apply the clubbing provisions and provisions relating to set-off and carry forward of
losses to determine the gross total income;
• Calculate the tax liability of an individual and HUF as well as deductions from gross
total income and determine the total income of an individual and HUF and
Comprehend the provisions relating to filing of return of income.
List of Professional Skill Development Activities (PSDA):
• Apply for TAN for a firm and file its TDS return;
• Visit the website of Income Tax Department, Government of India and fill the various
online ITR forms with hypothetical data..
Text / Reference Books:
Author Title Publisher Year of ISBN Pages
publication
G. Ahuja, & R. Simplified Approach to Flair 2020 9789380940465 533
Gupta. Income Tax Publications
Pvt. Ltd., New
Delhi
V. K. Singhania Student’s Guide to Taxmann 2021 9788194939757 588
& M. Singhania Income Tax including Publications
GST – Problems and
Solutions
Study material of ICAI
Intermediate Paper 4A:
Income-tax Law.

Course Title: Security Analysis and Portfolio L T P Total Credits

Management
4 0 0 4

Lecture Hours
Unit-1 Introduction to Investments & The Markets for Securities 18
Investments and Speculation, avenues for Investment, objectives,
constraints and policies, attributes of an investible instrument.
Alternatives avenues of investment - Equity shares, Preference shares,
Bonds & Debentures, Insurance Schemes, Mutual Funds, Index Funds,
Process of Investment Decision Making. Risks involved in Investments
including the concept of beta, Principle of Dominance.
Classification of financial markets, Indian Security Markets - Primary
Market, Secondary Market and Derivative Market, Study of market
indexes of India.
Unit-2 - Valuation of Securities 18
 Bond pricing &Valuation, concept and types of valuation, valuation of
deep discount bonds and floating rate bonds, current yield, weighted
yield, yield to maturity and yield to call of bonds.
Preference share Valuation and Analysis both redeemable and
irredeemable.
Equity Share Valuation - Balance Sheet Techniques- Book value,
Liquidation value, Replacement cost. Discounted Cash Flow
Techniques: Dividend discount model, Free cash flow model. Relative
Valuation Techniques: Price-earnings ratio, Price-book value ratio,
Price-sales ratio
Unit-3- Security Analysis 18
Fundamental Security Analysis- EIC approach, DU Pont Analysis,
Economic Value Added (EVA).
Technical Security Analysis- Charting- the basic tool of technical
analysis, Dow Theory, Elliot Wave Theory, Price and volume charts,
Pattern analysis.
Unit-4- Portfolio Analysis and Management 18
Efficient Market Theory: Basic concept, Random Walk theory, weak
form of EMH, Semi-strong form, Strong form. Portfolio Analysis: Risk
and Return, Measurement of risk, Portfolio management, Return and
risk in context of portfolio, two security portfolio, calculation of
correlation coefficient and risk of a portfolio. Markowitz: Portfolio
Selection Model, Capital Asset Pricing Model, Sharpe's Single Index
Model and Portfolio Evaluation Treynor, Sharpe and Jensen.

Course Learning Outcomes: Students who complete this course will be able to:
• Identify the factors affecting the risk in an investment.
• Describe basics of forming a portfolio managing the risk.
• Explain the modus of operandi of stock exchanges in India.
• Outline various models of portfolio management and their applicability.

List of Professional Skill Development Activities (PSDA):

• Identify 3 sectors and select 2 companies from each sector, collect historical data of stock
prices for the same. Perform Risk-return analysis on selected stocks.
• Select one company from any sector, collect data on their 5 years financial performance
and conduct fundamental analysis.

Text / Reference Books:

Author Title Publisher Year of ISBN Page
publication s
Punithavathy Pandian Security Analysis & Vikas 2012 978-9325963085 496
Portfolio Publishing
Management House
Chandra P Investment Analysis Tata McGraw 2017 978-0070249073 880
and Portfolio Hill
Management
Bodie, Zvi, Kane, Alex, Investment Tata McGraw 2019 978-8194113850 1084
Marcus, Alan J, Mohanty Management Hill
Jones, Charles P Investments: Wiley 2019 978-1118975589 670
Analysis and Publications
Management
Preeti Singh Investment Himalaya 2010 978-8184880670 452
Management Publishing
V. K. Bhalla Portfolio Analysis Sultan Chand 2008 978-8121912488 1144
and Management &Sons
Fischer & Jordan Security Analysis Prentice Hall 2018 978-9353066284 536
and Portfolio India
Management

Course Title: Micro Finance L T P Total Credits

4 0 0 4
Lecture
Hours
Unit-1 Introduction to Micro Finance 18
• History of Microfinance, Definition, Functions, Scope and
Limitations of Models in microfinance, other microfinance services,
role of microfinance in livelihood promotion, participatory rural
appraisal
• Establishment of MFIs, Management of group dynamics, federation
of SHGs, Innovation in Indian Microfinance
Unit-2 – Role of SHGs in promoting Micro Finance 18
• Government Schemes for Rural Development –Self
Employment and Entrepreneurship Development.
• Self Help Group Approach: Concept- Objectives – Promotion,
Group -Dynamics in Growth of SHGs: Issues to be addressed
– General Functioning Norms, Books kept by a SHG - Best
Practices in Microfinance – Empowerment Strategy,
Networking of Self-Help Groups; Institutionalization of Self
Help Movement; Objectives and Functions of Networking –
Credit Rating and Bank Linkage.
Unit-3- Micro Finance: Rating and appraisal 18
• Sustainable Development Issues: Assessment of MFIs, Rating
of Microfinance Institutions; Nonfinancial Parameters;
Financial Parameters; Approach for MFI Evaluation –CRISIL
Model, CRISIL’s Criteria for MFI Evaluation, MICROS –
Regulatory Framework-Recommendations –E governance for
Rural Masses
Unit-4 Microfinancing programs and instruments 18
• Grameen Experiment, Savings Program - Microcredit Summit1997
 and Policy Planning, Microcredit and Microfinance: Agenda for
Policy Planning; Development of Microfinance Products
• Microinsurance, Regulation of Micro insurance; Insurer MFI
Partnership Model
• Securitization, Need for Securitization in India – ICICI Bank Lending
Product

Course Learning Outcomes: By the end of this course, students will be able to
• Describe and discuss the key terminology, concepts tools and techniques related to
Micro Finance
• Apply the tools and techniques to a variety of business contexts
• Analyze various government programs and ratings techniques.
• Interpret various government policies and schemes, and use them to inform decision-
making

List of Professional Skill Development Activities (PSDA):

• Presentation on ongoing schemes under micro finance development in India
• Term paper on the Impact of Micro Finance on Micro entrepreneurs in India.

Text / Reference Books:

Author Title Publisher Year of ISBN Pa

publicatio ge
n s
Karmakar KG, National Bank for Sage 2008 978- -
Agriculture and Publication 818054538
Rural Development 2
(NABARD),
Mumbai
Microfinance In
India,
Wilson, Kim., Financial Promise for Books for 2010 978- -
Harper, Malcolm & the Poor, How Development, 007096570
Griffith, Mathew Groups Build Micro Bangalore. 6
savings,
Shukla, Rajesh How India Earns, National 2010 978- -
Spends & Saves Council for 818052183
Unmasking the Real Applied 6
India? Economic
Research, New
Delhi
B.P. Nanda, SK “Micro Finance and New Century 2008 978- -
Das, J.Rath, Rural Development Publication, 932597616
 in India, 0

OC Rana, Hemraj Microfinance Himalayan 2016 978- 18

Publishing 935202104 6
8
Pradeep Kumar Microfinance Cengage 2019 978- -
Mishra. Management 935350161
7
IICF Microfinance Macmillan - 978- 52
935059522
0

Course Title: Brand Management L T P Total Credits

4 0 0 4

Lecture
Hours
Unit I: Introduction to Product Management, New Product 18
Development and PLC
• Product Management: Introduction, Concepts, Need, Scope,
Significance & Strategies.
• Product Strategy as an element of competitive strategy
• Defining Competitive set
• Category Attractiveness Analysis
• New Product Development Process: Introduction, Need & Significance
• Product Innovation
• New Product Ideation, Product Testing
• New Product Forecasting and Adoption
• Product Strategy over Life Cycle
• Linking Strategy to Product Portfolio
Unit II: Introduction to Brand and Brand Management 18
• Introduction to Brand Management
• Definition and importance of brands
• Evolution of brand management
• Brand equity and its components
• Branding strategies and its impact on consumer behavior
• Brand identity: Vision, mission, and values
• Brand personality and positioning
• Brand architecture models (e.g., branded house, house of brands)
• Managing brand extensions and sub-brands
 Unit III: Designing & Implementing Brand and Brand Marketing 18
Programs & Strategies
• Creating a brand from scratch
• Brand naming and logo design
• Packaging and brand communication
• Building brand awareness and brand equity
• Integrated marketing communications (IMC) for brands
• Advertising, public relations, and social media strategies
• Influencer marketing and brand endorsements
• Measuring brand communication effectiveness
Unit IV: Brand Equity Measurement and Management, Latest trends 18
and practices
• Brand Value Chain
• Brand Value Chain, Brand tracking Studies
• Understanding and Measuring brand equity using Aaker,
Keller, Kapferer, Young andRubicum, Inter brand
methodologies (methods of brand valuation)
• Role of Technology as a key driver in product and brand
management.
• The Digital Brand & the Rise of Chatbots
• Emerging Trends in Brand Management Strategies
• Marketing & Branding of Services

Course Learning Outcomes: Upon successful completion of this course the student will be
able to:
• Identify, discuss and indicate variables that drive the success of brands and product
lines
• Utilize practical tools to interpret and relate product and brand strategies in context of
customers and industry.
• Analyse the interrelationships among the identified success drivers.
• Evaluate the product and branding strategies with reference to customer segment(s)
and strategic groups within the industry.
List of Professional Skill Development Activities (PSDA):
1. Students will work on a brand management project or case study and present their
findings and recommendations to the class.
2. Understand, apply and analyze theories of Product and Brand Management and write
a Term Paper.
Text / Reference Books:

Au T Publish Year of ISBN Pag

tho i er publicati es
r t on
l
e
C. Merle Crawford, New Products McGra 2020 9781260575 494
C. Management w-Hill 088
Anthony Di Educati
Benedetto on
Robert G. Cooper Winning at New Basic 2017 9780465093 448
Products:Creating Books 335
Value Through
Innovation
Cooper, Edgett, Portfolio Management Basic 2010 9780201328 230
Kleinschmidt for Books 141
New Products
Kenneth B. Kahn The PDMA Handbook Wiley 2012 - 492
of & Sons
New Product
Development
Donald Lehmann Product Management Tata 2005 9781283189 494
McGra 637
w-
Hill
Kevin Lane Keller Strategic Brand Pearson 2013 9780273779 590
Management: 414
Building,
Measuring, and
Managing
Brand Equity
Jean-Noël Kapferer The New Strategic Kogan 2004 9780749442 497
Brand Management: Page 835
Creating and
Sustaining Brand
Equity
Long Term
Course Title: Fintech in Banking and L T P Total Credits
Insurance 4 0 0 4

Lecture
Hours
Unit-1 Evolution and introduction to FinTech 18
• BFSI Value chain
• Fintech and digital transformation of banking and insurance
• Modern Banking Landscape
• Fintech: Challenges and opportunities for banking and insurance
companies
Unit-2 – BankTech 18
• Regulatory Framework for Product Pricing, loan origination and
servicing
• Social media-based profiling, comparison tools and aggregators
• Dynamic credit rating, Risk management & underwriting
• Using Credit Counsellor Robo/Bot for faster approvals & funding
• Utilizing data science tools and machine learning for data mining/
cross sale
• Hybrid Lending Products
Unit-3- InsurTech 18
• Objective and Functions of InsurTech
• Business model disruption and Aggregators
• AI/ML and IoT in InsurTech
• Fraud Detection and Risk Modeling in InsurTech
• Processing claims and Underwriting
• Innovations in Insurance Services
• Unicorns and business models
Unit-4- Role of Robo Advisors in Banking and Insurance 18
• Robo Advisory
• Automating Investment rules
• ML/AI in Robo-advisory
• Robo-advisory Platforms and Architecture
• Building a Robo Advisory Platform
• Unicorns of Robo-advisory and business models
• State of Robo-advisory in India

Course Learning Outcomes: By the end of this course, students will be able to
• Describe and discuss the key terminology, concepts tools and techniques used in
Fintech for Banking and Insurance.
• Applying their financial knowledge in the area of BankTech and InsurTech using
various financial tools and techniques.
 • Analyzing the technological disruption caused by fintech in Banking and Insurance.
• Evaluating the impact of robo advisors in the area of BankTech and InsurTech.

List of Professional Skill Development Activities (PSDA):

• Presentation on the fintech disruptions in multiple industries including banking and
insurance.
• Term paper on application and impact of robo advisor in various industrial sectors.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages

publicatio
n
Thomas Walker · The Fintech Palgrave 2023 978-3-031- 378
Elaheh Nikbakht · Disruption: How 23069-1
Maher Kooli Financial Innovation
is Transforming the
Banking Industry
Henri Arslanian, The Future of Springer 2019 978-3-030- 312
Fabrice Fischer Finance: The Impact 14533-0
of FinTech, AI, and
Crypto on Financial
Services
Sabine L.B The INSURTECH Wiley 2018 978111936 328
VanderLinden, Book: The Insurance 2210
Shân M. Millie, Technology
Nicole Anderson, Handbook for
Susanne Chishti Investors,
Entrepreneurs and
FinTech Visionaries
Rob Reider, Alex Build a Robo Manning 2023 978163343 300
Michalka Advisor with Python Publications 9672
(From Scratch)
MEAP v1

L T P Total Credits
Course Title: Advertising and
Personal Selling 4 0 0 4

Lecture
Hours
Unit I: Introduction to Advertising 18
• Communication Process;
 • Information Response Hierarchy Models- AIDA Model & Hierarchy
of Effects Model;
• Advertising: Importance, types and objectives;
• DAGMAR Approach; Target audience selection- basis;
• Methods of setting of Advertising Budget
Unit II: Advertising Message & Media Decisions 18
• Advertising Message-Advertising appeals;
• Elements of print and broadcast advertising copy;
• Types of Advertising Media- strengths and limitations;
• Factors influencing selection of advertising media; Media
Scheduling.
Unit III: Advertising Effectiveness & Institutional Framework 18
• Rationale of measuring advertising effectiveness;
• Communication and Sales Effect; Pre and Post- testing Techniques;
• Advertising Agency: Role, types and selection.
• Ethical and legal aspects of advertising. Role of Advertising
Standards Council of India (ASCI).
Unit IV: Personal Selling : Introduction & Process 18
• Concept of Personal Selling and Salesmanship; Qualities of a good
salesperson.
• Ethical conduct in selling. Types of salespersons; Role of Personal
Selling in CRM;
• AIDAS model of selling. Buying Motives.Prospecting, Pre-Approach;
Approach;
• Presentation and Demonstration; Handling of Objections; Closing
the Sale; Follow-Up; Sales Reports and Sales Audit.
Course Learning Outcomes: By the end of the course students will be able to-

• Identify communication objectives behind advertising and personal selling

• Assess the various advertising and media elements used in the advertising
decisions.
• Analyze various ethical and legal issues of advertising.
• Evaluate and apply knowledge of personal selling strategies in enhancing brand
visibility and awareness.

List of Professional Skill Development Activities (PSDA):

• Students need to formulate a detailed advertising campaign of a new apparel
brand entering Indian market.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
R. Batra, John G. Advertising Pearson 2002 978-8177588507 754
Myers, David A. Management Education
Aaker
G.E. Belch, M.A. Advertising and McGraw Hill 2017 978-1259026850 1064
Belch, K. Purani Promotion: An Education
Integrated
Marketing
Communications
Perspective

S. Castleberry , J. Selling: Building MsGraw Hill 2018 978-1259573200 592

Tanner Partnerships

C.H. Van Personal selling Juta Legal 2010 978-0702188602 325

Heerden , A. Drotsky and
Academic
Publishers

Course Title: Financial Technology and Analytics L T P Total Credits

2 0 0 2

Lecture
Hours
Unit I: Introduction 9
• Evolution of technology in Financial Markets; FinTech and the
Transformation in Financial Services; The domains of FinTech; Fin
Tech investments; Business Models in Fin Tech.Lending and
Personal Finance; FinTech and the Online Lending Landscape -
Rise of alternate finance, future of SME lending; Funding Ecosystem;
Crowdfunding and business financing; payments and retail
transactions; Digitization of Financial Services (Retail Banking &
Corporate Banking).
Unit II: Digital Payments, Cryptocurrencies, and Blockchain 9
• Digital Payments & Innovations; Cashless society; Developing
Countries and DFS: The Story of Mobile Money; RTGS systems;
Crypto-currencies and Blockchain – Understanding of Blockchain
technology, its potential and application – overview of crypto
currency, Legal and Regulatory Implications of Cryptocurrencies.
Unit III: FinTech in India 9
• FinTech in India: Opportunities and challenges; Role of
FinTech in Financial Inclusion and Financial Integration;
FinTech & Government Regulations; Implications of FinTech
Developments for Banks and Bank Supervision; Social
Implications of FinTech Transformation. Contemporary Case
studies of financial technologies in India.
Unit IV: Analytics 9
• Artificial Intelligence and Machine Learning applications in Accounts
and Finance; Understanding the technology enabling FinTech - and
 what constitutes a FinTech application; Future of AI in Robo-Advice;
RPA (Overview of Robotic Process Automation); Data Analytics in
Financial Services; Data Security, its overview Cybersecurity –
Overview of cybersecurity industry’s best practices and standards.
Course Learning Outcomes: Learning outcomes of this course are –
• To Understand the different business models under Fin Tech industry;
• Discuss the contribution of mobile banking payment system in creating a cashless economy;
• Analyze the functioning of Crowd Funding, Cryptocurrency, AI, Big Data Robotic Process
Automation, Blockchain;
• Evaluate the growth of Fin Tech industry in India and the relevance of various regulatory forms
adopted by the government in this regard;

List of Professional Skill Development Activities (PSDA):

• Identify a FinTech startup, analyze, and present a report on its business model.
• Analyze and prepare a report on the functioning of online crowdfunding platforms in India
• Identify a FinTech involved in SME lending business and analyze how they are contributing to
restructuring the SME lending landscape.
• Analyze and prepare a report on the role of Digital India Project in building a Cashless society
and evaluate its achievements

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
IoannisAkkizidis, Marketplace Lending, Wiley 2016 9781119099161 344
Manuel Stagars Financial Analysis, and the
Future of Credit: Integration,
Profitability, and Risk
Management
Susanne Chishti, The FINTECH Book: The Wiley 2016 9781119218876 312
Janos Barberis Financial Technology
Handbook for Investors,
Entrepreneurs and
Visionaries
Peter H. The Future Is Faster Than Simon & 2020 9781982109660 384
Diamandis, You Think: How Converging Schuster
Steven Kotler Technologies Are
Transforming Business,
Industries, and Our Lives
Susanne Chishti, The PAYTECH Book: The Wiley 2019 9781119551911 256
Tony Craddock Payment Technology
Handbook for Investors,
Entrepreneurs, and FinTech
 Visionaries

L T P Total Credits
Course Title: International Business
4 0 0 4

Lecture
Hours
Unit I:Introduction to International Business & International Trade 18
• International Business: Meaning Nature Scope and Importance of
International Business.
• International business contrasted with domestic businesses –
complexities of international business; Internationalization stages
and orientations;
• Modes of entry into International businesses.
• International Business Environment: Economic, demographic,
cultural and political-legal environment.
• Globalization and its growing importance in the world economy,
Impact of Globalization.
• Theories of International trade - Absolute advantage theory,
Comparative advantage theory, The Heckscher–Ohlin theory of
trade, New trade theory;
• Tariff and Non-Tariff Barriers.
• BOP- Balance of payment account and its components
Unit II: Regional economic Integration & Cooperation 18
• Forms of regional integration;
• Integration efforts amongst countries in Europe, North America and
Asia:
• EU, NAFTA and SAARC;
• Cost and benefits of regional economic integration.
• International Economic Organizations: WTO, UNCTAD, World Bank,
and IMF.
Unit III: International Financial Environment 18
• Foreign exchange rate meaning and nature,
• Types of exchange rate systems – fixed and floating, soft peg,
crawling peg, free float, managed float;
• Foreign exchange risk and exposure.
• Spot market, spot rate quotations, bid-ask spreads, trading in spot
markets, cross exchange rates, forward markets, forward rate, long
and short forward positions, forwards premium and discount;
• Arbitrage, Hedging and Speculation. Exchange rate Determination:
• Types of Exchange rates, Factors affecting exchange rate- relative
inflation rates, interest rates, relative interest rates, relative income
levels, government controls, expectations.
Unit IV: Foreign Direct Investment 18
• FDI – Reason for FDI,
• Modes of FDI,
• Types of FDI - Greenfield investment, Brownfield investments,
• Mergers & Acquisition,
• Strategic alliances;
• Benefits and drawbacks of FDI. FDI in India.
 Course Learning Outcomes: By the end of the course student will be able to critically
assess current and future metrics, research technologies, and research data output related
to the subject.
• Understand the process of globalization, its impact on the evolution and growth of
international business and to appreciate the changing dynamics of the diverse
international business environment (including various modes of entry)
• Assess the theoretical dimensions of international trade, significance of different
forms of regional economic integration and the concept of Balance of payments.
• Analyze the significance of different forms of regional economic integration and the
role played by various international economic organizations such as the WTO,
UNCTAD, IMF, and World Bank
• Evaluate the international financial environment, basic features of the foreign
exchange market and FDI.

List of Professional Skill Development Activities (PSDA):

• Each student will have to identify entry modes of various companies into international
business and carry out SWOT analysis for each company.
• Students will have to collect data to assess trends in foreign direct investment flows
in India and draw a comparative with other emerging economies.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
Sumati Varma International Pearson 2016 978- 310
Business Education 9332582682

Roger Bennett International Pearson 2006 978-

Business India 8177589238

Anant K. International Prentice 2012 978- 368

Sundaram , Stewart J. Business Hall India 8120311411
Black Environment

Dr. Shamsher Singh International Galgotia 2013 81-8218- 489

Business Publishing 03401

Francis Cherunilam International Himalaya 2017 978- 494

Business Publishing 9352028795
Environment
Warren J. Keegan Global Marketing Pearson 2017 978- 560
Management Education 9332584327
B.Com (Hons.) - 6thSemester

S.No Course Title Course Type Credits Credit

Units

L T P

1 Goods and Services Tax Core Course 4 - - 4

and Customs Law

2 Leadership and Team Allied Course 4 - - 4

Development

3 Corporate Reporting and Core Course 4 - - 4

Contemporary Issues

4 Insurance & Risk Discipline Specific 4 - - 4

Management/Digital
Marketing

5 Block Chain in Banking/ Discipline Specific 4 - - 4

Marketing of Services

6 Sustainable Development Skill Enhancement 2 - - 2

7 Core Course 4 - - 4
Dissertation
(NTCC)

Total Credits Min Required: 26

Semester Credits:
26
Course Title: Goods and Services Tax (GST) L T P Total Credits
And Customs Law
4 0 0 4

Lecture
Hours
Unit I:Basic Concepts 18
Concept and features of Indirect Taxes, Difference between Direct and
Indirect Taxes, Concept of GST, Relevant Definitions under GST law,
Constitutional aspects of GST. GST Council: Constitution, Structure and
functioning.
Unit II: Marketing Communication & its Role in Corporate Image 18
Building
Concept of supply including composite and mixed supply, Place, Time and
Value of taxable supply, Significance of consideration.
Unit III: Levy of GST 18
Basis of Charge of GST, Inter-State Supply, Intra-state supply, GST rates
notified for supply of various goods and services, Reverse charge
mechanism, Composition levy, Exemptions from GST, Power to grant
exemptions, Exempted goods under exemption notifications, Exempted
services under exemption notifications, Input tax credit.
Unit IV: Procedures under GST and Customs Law 18
Registration under GST law, Tax invoice credit and debit notes, Different
GST returns, Electronic liabilityLedger, Electronic credit Ledger, Electronic
cash ledger, Different assessment under GST, Interest applicable under
GST (Period), Penalty under GST, Various provisions regarding e-way bill
in GST, Mechanism of Tax Deducted at Source (TDS) and tax collected at
source (TCS), Audit under GSTCustom Law: Concepts; Territorial waters;
High seas; Levy of customs duty, Types of custom duties; Valuation;
Baggage rules & exemptions.
Course Learning Outcomes: By the end of this course, students will be able to
• Explain concept, need, and utility of indirect taxes and understand and analyse
the taxable event, i.e., supply under GST;
• Identify exemptions for different types of goods and services and examine the
various provisions of input tax credit;
• Analyze provisions regarding penalties and interest and to prepare and file GST
return on-line;
• Understand the significant provisions of the customs law.
List of Professional Skill Development Activities (PSDA):
• Fill up online various forms of GST Returns for hypothetical firm.
• Prepare e-Way bill for hypothetical firm

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publicati
on
Vinod K Taxmann's Students’ Taxmann 2021 978- 1064
Singhania Guide to Income Tax 8195371
including GST 419
Vinod K Taxmann's Direct Taxes Taxmann 2020 978- 1712
Singhania Law & Practice 9389546
835
DrGirishAhuja, Wolters Kluwer Direct WoltersKlu 2020 978- 1321
Dr Ravi Gupta Taxes Ready Reckoner wers 9387506
350

Course Title: Leadership and Team L T P Total Credits

Development
4 0 0 4

Lecture Hours
Unit I: Introduction 18
• Leadership: Meaning & Concept; Role and Functions of a Leader;
• The Great Man Theory; Trait Theory; Leadership & 3 Forces
Model;
• Power: Definition & Types; Ways to use Power for Effective
Leadership;
• Creating Appropriate Power Base; Current Trends in Leveraging of
Power.
Unit II: Leadership Styles 18
• Self & Personality in Leadership; Leadership Traits & Motive
Profile.
• Lewin’s (Iowa) Leadership Styles: Autocratic, Democratic, Free
Reign;
• Contingency Theories of Leadership: Fiedler’s Contingency Model,
• The Path-Goal Theory, Hersey-Blanchard Situational Leadership
Theory;
• Transactional Leadership; Charismatic Leadership;
Transformational Leadership.
Unit III: Leading & Empowering 18
• Leader as a Coach; Leader as a Mentor; Empowering Skills;
• Delegation of Authority; Decentralization; Service Leadership;
• Servant Leadership; Ethics & Leadership; Sustainable Leadership;
• Collective Leadership. Leadership Development Practices in
various organizations.
Unit IV: Team Building and Leading Transformation through High 18
Performance Teams
• Team: Meaning, Characteristics, Types; Team Development
Stages - Tuckman’s Model, etc.;
• Team Building; Team Leader; Belbin Team Roles- Action Oriented
 Roles, People Oriented Roles, and Cerebral Roles;
• Team Meetings and Leadership; Ginnett-Team Effectiveness
Leadership Model (TELM); High Performance Teams &
Leadership. Leading Transformation: Context, Shared Vision,
Strategy.
• Wheel of Transformation Model. Determinants of High Performing
Teams: 4 Cs- Context, Composition, Competencies, Change;
• Leading Innovative Teams- Employee First Customer Second,
Cross-Cultural Teams, Virtual Teams.
Course Learning Outcomes: By the end of the course students will be able to-

• Understand the leadership theories and the key traits of successful Leader.
• Use the leadership self-assessment tool to assess their leadership styles.
• Analyze the strategies of building an effective team with a real-life example.
• Design shared vision and articulate business strategy of a hypothetical
organization to create high performing teams.

List of Professional Skill Development Activities (PSDA):

• Each student will identify a Leader of your choice, prepare and present a report
highlighting the important traits that have contributed to the effectiveness of that
Leader.
• Students will read case study of Starbucks Company on Team Building. Analyze its
strategy of building an effective team and present a report of their key learnings.
Text / Reference Books:
Author Title Publisher Year of ISBN Pages
publication
W. Gibb Dyer Team Building: Proven Jossey-Bass 2013 978- 304
Jr., Jeffrey H. Strategies for 1118105139
Dyer , William G. Dyer Improving Team
Performance

David Day The Oxford Handbook Oxford 2014 978- 912

of Leadership and University 0199755618
Organizations Press

Peter G. Northouse Leadership: Theory & SAGE 2018 978- 528

Practice Publications, 1806362311
Inc

Jocko Willink Leadership Strategy St. Martin's 2020 978- 320

and Tactics: Field Press 1250226846
Manual
Course Title: Corporate Reporting and L T P Total Credits
Contemporary Issues
4 0 0 4

Lecture Hours
Unit I - Introduction to Corporate Reporting 18
Corporate Reporting – Introduction, Evolution of Corporate Reporting,
Qualitative Characteristics of Corporate Reports, Scope, Users,
Regulatory Framework of Corporate Reporting, Content of Corporate
Annual Reports, Mandatory and Voluntary Disclosure in Corporate
Annual Reports. Financial and Non-Financial Reporting in Corporate
Annual Reports.Accounting Standards – Introduction, Indian Accounting
Standards (IndAS) & their Applications, Overview of International
Accounting Standards; IFRS; Understanding US GAAP, Applications of
IFRS and Indian GAAP – Inter Comparison.
Unit II –Content of Corporate Annual Reports 18
Financial Statements, Notes to Accounts, Securities and Exchange
Board of India (Listing Obligations and Disclosure Requirements)
Regulations, 2018 – Introduction, Overview, Clause 49 Listing
Agreements, List of Disclosure as per SEBI (LODR) Regulations 2018,
Corporate Governance Report, Board of Directors Report,
XBRL Reporting Language – Concept, Meaning, Features, Benefits,
Users of XBRL, Current Status of XBRL in India & at International Level
Unit III: Developments in Corporate Reporting 18
Value Added Statement – Introduction, Background, Gross Value
added, Net Value added & its Computation and Need of preparing
Value Added Statement; Economic Value Added EVA) – Introduction,
Cost of Capital, Computation of EVA, CAPM, Beta, equity Premium;
Market Value Added (MVA) – Introduction, Relationship with EVA,
Need, Benefits and Limitations of Corporate Social Responsibility
Reporting (CSR) – Introduction, overview, CSR Reporting as per
Companies Act 2013, Need & Significance, Business Responsibility
Reporting (BRR) – Introduction , Overview, Content of BRR as per SEBI
(LODR), Nine Principles of BRR
Unit IV: Contemporary Issues in Corporate Reporting 18
Sustainability Reporting – Introduction, Need, Evolution, Significance &
Future Scope of Sustainability Reporting, GRI (Global Reorting
Initiative) Sustainability Reporting Norms & Standards; Triple Bottom
Line Reporting – Introduction, Concept, Benefits, Implementation of
Triple Bottom Line Reporting; Integrated Reporting – Introduction,
Overview, Integrated Reporting Conceptual Framework as per IIRC
(International Integrated Reporting Council)
Course Learning Outcomes: At the end of this course, the students will be able to develop
basic understanding of fundamentals & concepts of financial management and its
applicability in decision making.
• Understanding of the basics & conceptual framework Corporate Reporting Practices.
 • Assessment of Content of Corporate Annual Reports as per regulatory Framework.
• Assessment of developments in Corporate Reporting Practices
• Analysis of contemporary issues in Corporate Reporting
List of PSDAs
• Study of Voluntary Disclosures in corporate annual reports by listed companies.
• Analyse the current status of Sustainability reporting practices in India.
Text / Reference Books:
Year of
Author Title Publisher ISBN Pages
publication
Current Issues in Corporate
Associated
Gupta R Sen Reporting: Theory & 2006 978-8184290172
Publishers
Practices
Himalaya
Dey, Panda, Corporate Reporting in India 978-93-5273-
Publishing 2017 492
Nanda 044-5
House
Asish K. Corporate Financial
Reporting and Analysis PHI Learning 2018 978-9387472990 468
Bhattacharyya

Corporate
Fernando, Governance: Pearson
Murleedharan, 2018 978-9353062668 696
Satheesh Principles, Education

Policies and
Practices
Sustainability: A Key Idea for
Ben, Edwards Business and Society Routledge 2021 978-0367077020 164

Integrated Reporting:
Antecedents and
Perspectives for
Idowu, Baldo Organizations and Springer 2018 978-3030017187 393
Stakeholders (CSR,
Sustainability, Ethics &
Governance)

Course Title: Digital Marketing L T P Total Credits

4 0 0 4

Lecture
Hours
Unit I:Digital Marketing Fundamentals 11
• What is digital marketing?
• How is it different from traditional marketing, ROI between Digital and
traditional marketing?
• New trends and current scenario, Digital marketing a boon or a Bane?
• How can digital marketing be a tool of success for companies?
• Study and Analysis of recent infographics released by companies about
digital marketing?
• How did digital marketing help the small companies and top
Organisations?
• Categorization of digital marketing for the business, SWOT analysis of
business, present website and media or promotion plan, Inbound vs
Outbound Marketing
Unit II: Website Planning and Structure 11
• Understanding a website, what is a website, Levels of websites
• Diff b/w Blog, Portal and Website
• Diff b/w websites: static or dynamic, Domains, Buying a Domain
• Website Language & Technology
• Core Objective of Website and Flow,
• One Page Website, Strategic Design of Home Page
• Strategic Design of Products & Services Page
• Strategic Design of Pricing Page, Portfolio, Gallery and Contact Us Page
• Call to Action (Real Engagement Happens)
• Designing Other Pages, SEO Overview
• Google Analytics Tracking Code, Website Auditing, Designing Word
press Website
• Design a New Website and Promote it using techniques taught.
Unit III: Search Engine Marketing and Social Media Optimization (SMO) 11
• Introduction to Search Engine Marketing
• Tools used for Search engine Marketing
• PPC /Google AdWords Tool, Display advertising techniques, Report
generation
• Search Engine Optimization (SEO)
• On page optimization techniques, Off page Optimization techniques
• Reports, Email Marketing
• Introduction to social Media Marketing
• Advanced Facebook Marketing, Word Press blog creation
• Twitter marketing, LinkedIn Marketing
• Google plus marketing
• Social Media Analytical Tools
• Design a Social Media Campaign to promote Indian Tourism
Unit IV: Web Analytics 12
• Web Analytics and Integrating with Website
• Measurement Metrics
• Google Webmaster Tool
• Setting up Tool for SEO
• Adding and Managing Assets
• Integrating WebMaster Tool, Site Map and Site Links
• Search Traffic and Links, Google Indexing Managing Crawl Errors
• Managing Security Issues
• Jobs in Marketing Analytics
 • Analyse your website using web analytics and suggest strategies to
improve the views.

Course Learning Outcomes: Upon successful completion of this course the student will be
able to:
• develop an understanding of the digital market characteristics and the nature of
competition in such markets
• apply concepts, theories, models, and tools in developing 9P’s of digital marketing
• develop an insight and knowledge base of the various underlying concepts driving
marketing strategies.
• critically assess current and future metrics, research technologies, and research data
output related to the subject.

List of PSDA:
• Create your own blog and promote it using Social Media Strategies
• Create a Word Press Website, perform Web Analytics for word press and for your blogs,
and prepare a dashboard for the same

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
Damian Ryan Understanding Digital Kogan Page 2020 9781789666014 448
Marketing: A Complete Guide to
Engaging Customers and
Implementing Successful Digital
Campaigns
Joe Pulizzi Epic Content Marketing: How to McGraw-Hill 2013 9780071819916 352
Tell a Different Story, Break Education
Through the Clutter, and Win
More Customers by Marketing
Less
Dave Chaffey, Internet Marketing: Strategy, Prentice 2009 9780273717409 702
Fiona Ellis- Implementation and Practice Hall/Financial
Chadwick, Times
Richard Mayer,
Kevin
Johnston
Judy Strauss, E-marketing Taylor & 2016 9781318506517 496
Raymond D. Francis
Frost
Ben Carter, Digital Marketing For Dummies Wiley 2011 9781119997771 302
Gregory
Brooks, Frank
Catalano, Bud
E. Smith
Godfrey Parkin Digital Marketing: Strategies for Fox Chapel 2016 9781607651956 250
Online Success Publishing
Glen L. Urban Digital Marketing Strategy: Text Pearson 2004 9780131831773 195
and Cases Prentice Hall

L T P Total Credits
Course Title: Sustainable Development 2 0 0 2

Lecture Hours
Unit I: Introduction to Sustainable Development 14
• Sustainable Development: Meaning, Principles, History of
Sustainable Development.
• Components of sustainability, Goal Based Development,
• Feasibility of Sustainable Development; \
• Sustainable Development and International Contribution:
• International Summits, Conventions, Agreements. Triple Bottom
Line approach.
• Environmental, social and governance (ESG) factors.
• Role of ICT in Sustainable Development. Community
Engagement. Policy framework on Sustainable Development in
India.
Unit II: Sustainable Development Goals – (SDG’s) -I and (SDG’s)- II 14
• Sustainable Development Goals: Meaning, Background, Transition
from Millennium Development Goals (MDGs) to SDGs.
• Role of UNDP; SDG Integration. SDGs (1-6): No Poverty, Zero
Hunger, Good Health and Well-Being, Quality Education, Gender
Equality, Clean Water and Sanitation.
• SDGs (1-6) in India: Key indicators of performance.
• SDGs (7-17): Affordable and Clean Energy, Decent Work and
Economic Growth,
• Industry, Innovation and Infrastructure, Reduced Inequalities,
Sustainable Cities and Communities,
• Climate Action, Life Below Water, Life on Land. Peace, Justice
and Strong Institutions,
Partnerships for the Goals. SDGs (7-17) in India: Key indicators of
performance.
Unit III: Responsible Production and Mindful Consumption 13
• Responsible Production and mindful consumption:
• Concept, rationale, implications, challenges and opportunities.
• Global initiatives on Sustainable Development by Industry:
• World Business Council for Business Development.
Unit IV: Responsible Investment 13
• Responsible Investment: concept, rationale, implications,
challenges, and opportunities.
• Socially Responsible Investment: Green Bonds, Carbon Credits.
• Socially Responsible Mutual Funds. Global Reporting Initiatives.
 Course Learning Outcomes: By the end of the course students will be able to-

• Identify the key initiatives required to enhance the contribution of an

organization towards Sustainable Development.
• Assess the results of Smart Cities Mission Initiative of Government of India.
• Analyze the significance of various steps taken by UNDP to ensure Sustainable
Development.
• Evaluate the key achievements of National Programs/Initiatives aligned with
SDGs.
List of Professional Skill Development Activities (PSDA):
• Students need to identify an organization and suggest key initiatives required to
enhance the contribution of that organization towards Sustainable Development and
measure the quantum of improvements that would be achieved by the implementation of
such initiatives
• Students will have to prepare and present a report on Smart Cities Mission Initiative of
Government of India highlighting the strategy, key features of Smart Cities,
achievements, and challenges.

Text / Reference Books:

Author Title Publisher Year of ISBN Pages
publication
Andres R. The Sustainability Revolution: New Society 2005 978- 224
Edwards Portrait of a Paradigm Shift Publishers 0865718318

David Reid Sustainable Development: An Earthscan Ltd 1995 978- 284

Introductory Guide 1853832413

Rogers, An Introduction to Routledge 2007 978- 416

Jalal, Boyd Sustainable Development 1032198552

Stokke, O. Sustainable Development Routledge 2018 978- 144

1318831657