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The Bachelor of Commerce (Honours) program at Invertis University is designed to equip students with essential knowledge and skills in Commerce and Finance over three years, focusing on academic and professional excellence. The curriculum includes a variety of core and elective courses, practical training, and project work to prepare students for careers in business and related fields. Key outcomes include proficiency in financial accounting, managerial skills, and readiness for competitive exams in the finance sector.

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Shreshth Rajpal
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0% found this document useful (0 votes)
22 views35 pages

Subject

The Bachelor of Commerce (Honours) program at Invertis University is designed to equip students with essential knowledge and skills in Commerce and Finance over three years, focusing on academic and professional excellence. The curriculum includes a variety of core and elective courses, practical training, and project work to prepare students for careers in business and related fields. Key outcomes include proficiency in financial accounting, managerial skills, and readiness for competitive exams in the finance sector.

Uploaded by

Shreshth Rajpal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 35

BACHELOR OF COMMERCE (HONOURS)

[B.Com. (H)]

COURSE STRUCTURE

INVERTIS UNIVERSITY
Invertis Village, Delhi Lucknow Highway NH-24,
Bareilly, Uttar Pradesh Pin - 243 123, India |
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons)
This program aim to provide students with specific knowledge and skills relevant to their discipline and careers. After
completing three years for Bachelors in Commerce (B.Com) Hons programme, students would gain a thorough grounding
in the fundamentals of Commerce and Finance which offers a number of specializations and practical exposures for the
students to face the modern-day challenges in different professional bodiesThe broader perspective of this programme offers
a number of value based and job oriented courses which ensure that the students are trained into up-to-date. In advanced
accounting courses beyond the introductory level, provide students with the analytical, evaluative and problem-solving skills
commensurate with degree level higher education.

Programme Outcome of B.Com. (Hons) Programme:


B.Com (Hons) programme has been designed to prepare graduates for attaining the following specific outcomes:
PO1. Academic excellence: Our primary objective is to enable every student to cope up with the latest developments in
contemporary, national and global level through effective transaction of the curricular and co-curricular aspects.
PO2. Professional Excellence: Motivates molds and prepares the students for positions of leadership in business
organizations at the local, national and international levels.
PO3. Students will learn relevant financial accounting career skills, applying both quantitative and qualitative knowledge to
their future careers in business.
PO4. Holistic Development: Exposure to learners in the latest trends in relevant branches of knowledge, competence and
creativity to face global challenges.
PO5. Students will learn relevant managerial accounting career skills, applying both quantitative and qualitative knowledge
to their future careers in business.
PO6. Value-based Development: To impart quality and need based education our objective is to sensitize the students to
their changing roles in society through awareness raising activities.
PO7. Learners will be able to recognize features and roles of businessmen, entrepreneur, managers, consultant, which will
help learners to possess knowledge and other soft skills and to react aptly when confronted with critical decision making.
PO8. Learners will be able to prove proficiency with the ability to engage in competitive exams like CA, CS, ICWA and
other courses.

1
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

STUDY AND EVALUATION SCHEME


Bachelor of Commerce (Hons.)
[B.Com. (H)]
(Effective from Session 2020-2021)

\ YEAR I, SEMESTER I

EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
Business Organization
BCM101 CC 1 4 1 0 30 70 100 5
and Management
BCM102 Financial Accounting CC 2 4 1 0 30 70 100 5
BCM103 Micro Economics CC 3 4 1 0 30 70 100 5
BCM104 Business Laws CC 4 4 1 0 30 70 100 5
BCM* SEC-1 SEC 4 1 0 30 70 100 5
BCM* SEC-1 (LAB) SEC 0 0 2 0 50 50 2
TOTAL 20 5 2 150 400 550 27
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam

YEAR I, SEMESTER II

EVALUATION
COURSE COURSE HOURS SCHEME SUBJECT
COURSE TITLE CREDIT
CODE CATEGORY TOTAL
L T P CA EE
Business
BCM201 Mathematics and CC 5 4 1 0 30 70 100 5
Statistics
BCM202 Cost Accounting CC 6 4 1 0 30 70 100 5
BCM203 Macro Economics CC 7 4 1 0 30 70 100 5
BCM204 Corporate Laws CC 8 4 1 0 30 70 100 5
BCM* GE-1 GE 4 1 0 30 70 100 5
TOTAL 20 5 0 150 350 500 25
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam
NOTE: Students shall undertake 1-month project work compulsorily with any registered NGO across the country
during summer vacation, at the end of the second semester.

2
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

YEAR II, SEMESTER III

EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
BCM301 Principles of Marketing CC 9 4 1 0 30 70 100 5
BCM302 Corporate Accounting CC 10 4 1 0 30 70 100 5
BCM303 Financial Management CC 11 4 1 0 30 70 100 5
Income Tax Law and
BCM304 CC 12 4 1 0 30 70 100 5
Practice
BCM381 Environmental Science AECC 2 1 0 15 35 50 2
BCM382 NGO Project AECC 0 0 0 0 50 50 2
TOTAL 18 5 0 135 365 500 24
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam

YEAR II, SEMESTER IV

EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
BCM401 E-Commerce CC 13 4 1 0 30 70 100 5
Management
BCM402 CC 14 4 1 0 30 70 100 5
Accounting
BCM403 Indian Economy CC 15 4 1 0 30 70 100 5
Goods and Service Tax
BCM404 (GST) and Custom CC 16 4 1 0 30 70 100 5
Laws
Professional Skills
BCM481 Enhancement AECC 0 0 2 15 35 50 2

BCM* GE-2 GE 4 1 0 30 70 100 5


TOTAL 20 5 2 165 385 550 27
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam
NOTE: At the end of the fourth semester, students will undergo 1 month summer training compulsorily during summer
vacation in the Public Sector/ Private Sector Undertakings known as Industrial Training/ Internship.

3
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

YEAR III SEMESTER V

EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
BCM501 Auditing CC 17 4 1 0 30 70
100 5
BCM* SEC-2 SEC 4 1 0 30 70
100 5
Specialization
BCM*** DSE 1 4 1 0 30 70 100 5
Elective 1
Specialization
BCM*** DSE 2 4 1 0 30 70 100 5
Elective 2
Specialization
BCM*** DSE 3 4 1 0 30 70 100 5
Elective 3
Summer Internship
BCM581 AECC 0 0 0 30 70 100 5
Project
TOTAL 20 5 0 180 420 600 30
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam
NOTE: Student has to select one specialization for fifth and sixth semester and has to choose three papers out of the
four given in that particular specialization. Specialization group for the fifth and sixth semester must be same.

YEAR III SEMESTER VI


EVALUATION
COURSE COURSE HOURS SUBJECT
COURSE TITLE SCHEME CREDIT
CODE CATEGORY TOTAL
L T P CA EE
International
BCM601 CC 18 4 1 0 30 70 100 5
Business
BCM* SEC3 SEC 4 1 0 15 35 50 3
BCM* SEC3 (Practical) SEC 0 0 0 0 50 50 2
Specialization
BCM*** DSE 4 4 1 0 30 70 100 5
Elective 4
Specialization
BCM*** DSE 5 4 1 0 30 70 100 5
Elective 5
Specialization
BCM*** DSE 6 4 1 0 30 70 100 5
Elective 6
TOTAL 20 5 0 135 365 500 25
L - Lecture, T - Tutorial, P - Practical, CA - Continuous Assessment, EE - End Semester Exam

4
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Electives - Fifth Semester

DISCIPLINE SPECIFIC ELECTIVE: -


ACCOUNTING & FINANCE

COURSE COURSE
S. NO. COURSE TITLE
CODE CATEGORY

1 BCM511 DSE Financial Markets, Institutions and Financial services


2 BCM512 DSE Personal Tax Planning
3 BCM513 DSE Management of Working Capital
4 BCM514 DSE Personal Finance & Planning

DISCIPLINE SPECIFIC ELECTIVE: -


APPLIED ECONOMICS

COURSE COURSE
S. NO. COURSE TITLE
CODE CATEGORY
1 BCM521 DSE Business & Economic Environment
2 BCM522 DSE Public Finance
3 BCM523 DSE Industrial Economics
4 BCM524 DSE Money and Financial System

DISCIPLINE SPECIFIC ELECTIVE: -


FINANCIAL MARKETS

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM531 DSE Equity Valuation and Debt Valuation
2 BCM532 DSE Mutual Funds
3 BCM533 DSE Investment Banking & Venture Capital
4 BCM534 DSE Portfolio Management

5
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

DISCIPLINE SPECIFIC ELECTIVE -


BANKING & INSURANCE

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM541 DSE Banking Laws & Environment
2 BCM542 DSE E-Banking
3 BCM543 DSE Banking & Insurance
4 BCM544 DSE Principles & Practices of Life Insurance

DISCIPLINE SPECIFIC ELECTIVE - HUMAN


RESOURCE & MARKETING MANAGEMENT

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM551 DSE Service & Retail Marketing
2 BCM552 DSE Consumer Behavior
3 BCM553 DSE Training and Development
4 BCM554 DSE Stress Management

6
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Electives - Sixth Semester

DISCIPLINE SPECIFIC ELECTIVE -


ACCOUNTING & FINANCE

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM611 DSE Financial reporting and Analysis
2 BCM612 DSE Corporate Tax Planning
3 BCM613 DSE Fundamentals of Investment
4 BCM614 DSE E-filing of returns

DISCIPLINE SPECIFIC ELECTIVE -


APPLIED ECONOMICS
COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM621 DSE International Economics
2 BCM622 DSE Agriculture Economics
3 BCM623 DSE Development Economics
4 BCM624 DSE Rural Economics

DISCIPLINE SPECIFIC ELECTIVE -


FINANCIAL MARKETS

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM631 DSE Fundamental and Technical Analysis
2 BCM632 DSE Marketing and Selling of Financial Services
3 BCM633 DSE Financial Risk Management
4 BCM634 DSE Derivatives Market

7
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

DISCIPLINE SPECIFIC ELECTIVE -


BANKING & INSURANCE

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM641 DSE Insurance Laws & Environment
2 BCM642 DSE Management of Commercial Bank
3 BCM643 DSE Marketing of Financial Product & Services
4 BCM644 DSE Principles & Practices of General Insurance

DISCIPLINE SPECIFIC ELECTIVE - HUMAN


RESOURCE & MARKETING MANAGEMENT

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM 651 DSE Strategic Human Resource Management
2 BCM 652 DSE Compensation Management
3 BCM 653 DSE Rural Marketing
4 BCM 654 DSE Advertising and Personal Selling

8
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

LIST OF SKILL ENHANCEMENT COURSE


(SEC)

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM161 SEC-1 Computer Applications in Business
2 BCM191 SEC-1 (LAB) Computer Applications in Business Lab
3 BCM162 SEC-1 Computerised Accounting System
4 BCM192 SEC-1 (LAB) Computerised Accounting System Lab
5 BCM561 SEC-2 Digital Marketing
6 BCM562 SEC-2 Cyber Crimes & Laws
7 BCM563 SEC-2 Collective Bargaining and Negotiation Skills
8 BCM661 SEC-3 Business Research Methods and Project Work
SEC-3
9 BCM691 Project Work Viva Voce
(PRACTICAL)
10 BCM662 SEC-3 Personal Finance
11 BCM663 SEC-3 Communication and Documentation in Business

LIST OF GENRIC ELECTIVES (GE)

COURSE
S. NO. COURSE CODE COURSE TITLE
CATEGORY
1 BCM271 GE-1 Entrepreneurship
2 BCM272 GE-1 Business Ethics and Sustainability
3 BCM471 GE-2 Human Resource Management
4 BCM472 GE-2 Basics of Accounting
5 BCM473 GE-2 Fundamentals of Marketing

9
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

LIST OF ABILITY ENHANCEMENT


COMPULSORY COURSE (AECC)

COURSE CODE COURSE


S. NO. COURSE TITLE
CATEGORY
1 BCM381 AECC Environmental Science

2 BCM382 AECC NGO Project

3 BCM481 AECC Professional Skills Enhancement

4 BCM581 AECC Summer Internship Project

* represents students can choose subject from SEC List.

** represents students can choose subject from GE List.

*** represents students can choose subject from DSE List.

10
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-I


BCM - 101: BUSINESS ORGANISATION AND MANAGEMENT
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
The course aims to familiarize the non-commerce students with the world of business organisation and
management.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: learn business activities to compete in competitive world.
CO2: understand entrepreneurship from local to international perspective.
CO3: evaluate the application of functional areas of business activity.
CO4: analyze decision making and communication.
CO5: evaluate the impact of legal, social, and economic environment on business.

Unit I: Introduction to Organisations & Management


Meaning and pervasiveness of organisations; Range of business activities; Meaning and importance of
management in organisations; Perspectives on experiencing business- Consumer’s point of view-app-based,
web-based and in-store commerce; Producer’s point of view- thinking end-to-end, from farm to fork, from
the ultimate source of supply to the consumer, supply chain and distribution channels; Careers in business
ownership and management point of view- thinking domains (functions) and verticals (industries).
Unit II: Entrepreneurship: Founding the Business
Entrepreneur-Entrepreneurship-Enterprise; Process of entrepreneurship; Entrepreneurs as the persons
behind businesses; Stories of local, national and international businesspersons.
Unit III: Organisation of Business
Ownership forms- proprietary and corporate; Unorganized (informal enterprises) versus organized
(registered/incorporated enterprises); Business families and family business, multinational businesses;
Domains/functions of business- an overview-reinforcing career options- of production & operations,
marketing, accounting, finance and HR.
Unit IV: Management of Business
Overview of functions of management and managerial roles in business; Managerial levels,
skills/competencies; Decision-making techniques; Motivation; Leadership and Communication – exemplary
practices in developing people as individuals and teams.
11
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit V: Context of Business


Interface between business, government, society and natural environment; Industry analysis; business level
strategy formulation.

Suggested Readings
• Barry, J., Chandler, J., Clark, H., Johnston, R., & Needle, D. (1999). Organisation and Management: A
Critical Text . Cengage Learning.
• Basu, C. (2017). Business Organisation and Management. McGraw Hill Education.
• Burton G. and Thakur, M. Management Today: Principles and Practice. New Delhi. Tata McGraw Hill.
• Buskirk, R.H., et al. Concepts of Business: An Introduction to Business System. New York. Dryden Press.
• Chhabra, T. N. Business Organisation and Management. Sun India Publications. New Delhi.
• Griffin, R. W., Phillips, J. M., & Gully, S. M. (2017). Organisational Behavior: Managing People and
Organisations. Cengage Learning.
• Griffin. Management Principles and Application. Cengage Learning.
• Gupta C. B. Modern Business Organisation. New Delhi. Mayur Paperbacks.
• Kaul, V. K. (2012). Business Organisation Management. Pearson Education .
• Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and Leadership
Perspective. Paperback.
• Singh, B. P., & Singh, A. K. Essentials of Management. New Delhi. Excel Books Pvt. Ltd.

Note: Latest edition of readings may be used

12
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-I


BCM 102: FINANCIAL ACCOUNTING
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
This course provides conceptual knowledge of financial accounting and the techniques for preparing accounts
in different types of business organisations.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: understand the theoretical framework of accounting and to prepare financial statements
CO2: explain and determine depreciation and value of inventory
CO3: learn accounting for hire purchase transactions, leases, branches and departments
CO4: understand the concepts of partnership firm and prepare accounts for dissolution of a partnership
firm
CO5: develop the skill of preparation of financial Statements of Not for Profit organisations.

Unit-1: Introduction
Conceptual Framework: Accounting principle, Concepts and Conventions Introduction to Accounting
Standards and Indian Accounting Standards (AS & Ind AS), Accounting Process: Journal, ledger, Trial
Balance, Financial Statements (overview) Capital Expenditure (and Receipts), Revenue Expenditure (and
Receipts) and Deferred Revenue Expenditure. Preparation of Financial Statements of a profit making sole
proprietorship trading firm with additional information.
Unit-2:Depreciation Accounting and Inventory Valuation
Accounting for Plant Property and Equipment & Depreciation: Meaning of Depreciation, Depletion and
amortization, Objective and Methods of depreciation (Straight line, Diminishing Balance), Change of Method,
Inventory Valuation: Meaning, Significance of Inventory Valuation, Inventory Record System-Periodic and
Perpetual, Methods of Inventory Valuation- FIFO, LIFO and Weighted Average (Relevant accounting
Standards as applicable)
Unit-3: Special types of Accounting
Hire Purchase Accounting: Calculation of Interest, Partial and Full Repossession, profit Computation (Stock
& Debtors System only), Accounting for Leases: Concept, Classification of leases (Simple practical problems),
Accounting for Branches (excluding foreign branches): Dependent branches (‘Debtors system’ and ‘Stock &
debtors System’) and overview of Independent branches. Departmental Accounting: Concept, Type of
departments, Basis of allocation of departmental expenses, Methods of departmental accounting (excluding
memorandum stock and memorandum mark-up account method) (Relevant accounting Standards as
applicable)

13
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit-4: Accounting for Partnership Firm


Partnership accounts: Fundamentals, Admission, Retirement and Death of a partner (only an overview),
Accounting for Dissolution of Partnership Firm: Dissolution of Partnership Firm including Insolvency of
partners (excluding sale to a limited company), Gradual realization of assets and piecemeal payment of
liabilities
Unit-5: Miscellaneous Topics
Preparation of Financial Statements of a not for profit organisations- Receipt and Payment Account, Income
and Expenditure Account and Balance sheet. Introduction to Computerized Accounting System.

Suggested Readings
 Goyal, Bhushan Kumar and H.N. Tiwari, Financial Accounting , Taxmann
 Kumar, Alok. Financial Accounting, Singhal Publication.
 Lt Bhupinder. Financial Accounting – Concepts and Applications, Cengage
 Monga, J R. Financial Accounting: concept and Applications. Mayur paper Backs, New Delhi
 Sehgal, Ashok & Deepak Sehgal. Fundamentals of Financial Accounting, Taxmann
 Tulsian, P C. Financial Accounting, Tata McGraw Hill New Delhi
 Lal, Jawahar, Seema Srivastava & Abrol, Shivani. Financial Accounting Text and problems, Himalaya
Publishing House, New Delhi.

Additional Readings
 Charles, T Horngren, Gart L. Sundem, John A Elliot and Donna R. Philbrick.
 Introduction to Financial Accounting, Pearson.
 Leonardo, A. Robinson, James R. Qanis, C. Wayne Alderman, Accounting Information Systems: A
cycle Approach. Publisher Wiley.
 Marshall, B Romney and Paul, John Steinbart, Accounting Information Systems, Pearson Education
Limited.
 Robert, L. Hurt, Accounting Information Systems: Basic Concepts and Current Issues, McGraw Hill.

Note: Latest edition of readings may be used

14
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-I


BCM 103 : MICRO ECONOMICS
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective:
The objective of the course is to acquaint the students with the concepts of microeconomics dealing
with consumer behavior. The course also makes the student understand the supply side of the market
through the production and cost behavior of firms.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: apply tools of consumer behaviour and firm theory.
CO2: understand the functioning of Micro economics & basic concept of demand & supply.
CO3: to apply this knowledge to business firm’s decision making process in the framework of markets.
CO4: to understand the relevance & concept of economies of scale.
CO5: to analyze the government policies regarding different market structures.

Unit 1: Demand and Consumer Behaviour


The concept of demand and the elasticity of demand and supply: Demand curves: Individual’s demand curve,
market demand curve, Movements along versus shifts in the demand curve, Elasticity of demand: price,
income and cross. Concepts of revenue: marginal and Average: Revenue under conditions of Perfect and
imperfect competition Elasticity of demand: price, income and cross.
Consumer Behaviour: Indifference curve analysis of consumer behavior; Consumer’s equilibrium (necessary
and sufficient conditions). Price elasticity and price consumption curve, income consumption curve and Engel
curve, price change and income and substitution effects. Indifference curves as an analytical tool (cash subsidy
v/s. kind subsidy). Revealed Preference Theory.
Unit 2: Production and Cost
Production isoquants, marginal rate of technical substitution, economic region of production, optimal
combination of resources, the expansion path, isoclines, returns to scale using isoquants. Cost of Production:
Social and private costs of production, long run and short run costs of production. Economies and
diseconomies of scale and the shape to the long run average cost.
Unit 3: Perfect Competition
Assumptions. Equilibrium of the firm and the industry in the short and the long runs, including industry’s
long run supply curve. Measuring producer surplus under perfect competition.
Unit 4: Monopoly
Monopoly short run and long run equilibrium. Shifts in demand curve and the absence of the supply
curve. Measurement of monopoly power and the rule of thumb for pricing. Horizontal and vertical
integration of firms. The social costs of monopoly power including deadweight loss. Degrees of price
discrimination.

15
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit 5: Imperfect Competition


Monopolistic Competition and Oligopoly: Monopolistic competition price and output decision-equilibrium.
Monopolistic Competition and economic efficiency Oligopoly and Interdependence – Cournot’s duopoly
model, Stackelberg model, Kinked demand model. Prisoner’s dilemma, collusive oligopoly – price-
leadership model – dominant firm, cartels, sales maximization.

Suggested Readings:
 Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.
 N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
 Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill Education.
 Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.
 Case and Fair, Principles of Micro Economics, Pearson Education
 Koutsiyannis, Modern Micro Economic Theory.
 C Snyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning
 Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill Education.
 Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education.
 Amit Sachdeva, Micro Economics, Kusum Lata Publishers

Note: Latest edition of text books shall be used.

16
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-I


BCM 104: BUSINESS LAWS
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
To impart basic knowledge of the important business laws relevant for conduct of general business activities
in physical and virtual spaces along with relevant case laws.

Course Learning Outcomes


After completing the course, the student shall be able to:

CO1: understand basic aspects of contracts for making the agreements, contracts and subsequently enter valid
business propositions.
CO2: be able to recognize and differentiate the special contracts and identify their appropriate usage at varied
business scenarios.
CO3: equip the students about the legitimate rights and obligations under The Sale of Goods Act
CO4: enable with skills to initiate entrepreneurial ventures as LLP
CO5: understand the fundamentals of Internet based activities under The Information and Technology Act.

Unit I: The Indian Contract Act, 1872


Contract – meaning, characteristics and kinds, Essentials of valid contract - Offer and acceptance,
consideration, contractual capacity, free consent, legality of objects. Void agreements. Discharge of contract
– modes of discharge including breach and its remedies.
Unit II: Special Contracts
Quasi – contracts, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge Contract of
Agency
Unit III: The Sale of Goods Act, 1930
Contract of sale, meaning and difference between sale and agreement to sell. Conditions and warranties.
Transfer of ownership in goods including sale by non-owners. Performance of contract of sale. Unpaid seller
– meaning and rights of an unpaid seller against the goods.
Unit IV: The Limited Liability Partnership Act, 2008
Salient Features of LLP, Difference between LLP and Partnership, LLP and Company LLP Agreement. Nature
of LLP, Partners and Designated Partners, Incorporation Document Incorporation by Registration, Registered
office of LLP and change therein. Change of name, Partners and their Relations. Extent and limitation of
liability of LLP and partners. Whistle blowing. Taxation of LLP. Conversion into LLP. Winding up and
dissolution of LLP.

17
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit V: The Information Technology Act 2000


Definitions under the Act. Digital signature. Electronic governance. Attribution, acknowledgement and
dispatch of electronic records. Regulation of certifying authorities. Digital signatures certificates. Duties of
subscribers under the Act. Penalties and adjudication. Offences as per the Act.

Suggested Readings
 Bhushan, Bharat Kapoor, N.D., Abbi, Rajni, “Elements of Business Law”. Sultan Chand & Sons Pvt.
Ltd.
 Dagar, Inder Jeet and Agnihotri, Anurag. Business Laws: Text and Problems. Sage Publication
 Jagota R. (2019). Business Laws. MKM Publishers ScholarTech Press.
 Sharma, J.P. and Kanojia S. (2019). Business Laws. New Delhi. Bharat Law House Pvt. Ltd.
 Singh, Avtar.(2018). The Principles of Mercantile Law. Lucknow. Eastern Book Company.
 Tulsian P.C. (2018). Business Law. New Delhi.Tata McGraw Hill.

Additional Readings
 Information Technology Rules 2000 with Information Technology Act 2000, Taxmann Publications
Pvt. Ltd., New Delhi.
 Kuchhal, M C. (2018). Business Laws. New Delhi. Vikas Publishing House.
 Arora, Sushma. (2015). Business Laws. New Delhi. Taxmann
 Sharma, J.P. and Kanojia S. (2015). Vyavsayik Sanniyam, Delhi University Hindi Cell.(For Hindi)

Note: Latest edition of readings may be used.

18
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-I


SEC-1
BCM 161 : COMPUTER APPLICATIONS IN BUSINESS
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
To provide computer knowledge to commerce students and equip them with computational skills using ICT
tools.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: understand the various concepts and terminologies used in computer networks and internet and be aware
of the recent developments in the fast changing digital business world.
CO2: handle document creation for communication.
CO3: acquire skills to create and make good presentations
CO4: make various computations in the area of accounting and finance and represent the business data using
suitable charts. S/He should be able to manipulate and analyze the business data for better understanding
of the business environment and decision making
CO5: understand and apply the various database concepts and tools in the related business areas with the help
of suggested popular software.

Unit 1: Data Processing and basics:


Computing: Concept of computing, Data and information; Terminology of software and its variants.
Operations: Number system and conversions, Binary addition and subtraction, Subtraction Techniques using
1’s and 2’s complement Coding schemes and types.
Unit II: Interfaces and Memories:
Introduction to Operating System: Elementary knowledge of DOS. Windows Operating System- Basic
Features – Date, Time, Time Zone, Display, Screen saver, Fonts, Mouse, and mouse pointers. Using accessories
such as calculator, paint brush, CD player, etc.
Memories: Memory concepts and importance, Primary memory, secondary memory and Cache memory
Unit III: Database Management System
Introduction to information system: Information system concepts, Variants of information system:
Operational Support and Management Support System. Background of Database Business Applications:
Database, Database Management System, Database System; Comparison of Database System with Traditional
File System.

19
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit IV: Networking and Recent trends in computing


Computer Networks: Meaning of computer network; objectives/ needs for networking; Applications of
networking; Basic Network Terminology; Types of Networks; Network Topologies Computing Interfaces:
GUI, CLI.
Basic Internet Terminology: I.P. Address, Modem, Internet Service Provider (ISP), World Wide Web (www),
Browsers, Search Engines, Intranet and Extranet
Recent trends in computing : Tools of business collaboration: emails, EDI, file sharing, Remote desktop
connection
Unit V: Creating Business Documents, Spreadsheets and Presentations
Word Processing: Introduction to word Processing, Word processing concepts, Use of Templates, Working
with word document: Editing text, Find and replace text, Formatting, spell check, Autocorrect, Bullets and
numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and footer, Tables: Inserting, filling
and formatting a table; Inserting Pictures and Video; Mail Merge: including linking with Databases and
spreadsheet files; Printing documents.
Preparing Presentations: Basics of presentations: Slides, Fonts, Drawing, Editing and various menu bar and
toolbar options; Inserting Tables, Design, Transition; Animation; and Slideshow.
Spreadsheet and its Business Applications: Spreadsheet concepts, Managing worksheets; Formatting,
conditional formatting, Entering data, Editing, and Printing and Protecting worksheets; naming cells and cell
ranges.
Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time

Suggested Readings
• Elmasari, Ranez and Shamkant B. Navathe, Fundamentals of Database Systems, Pearson Education
• Jain Hem Chand and Tiwari H. N. (2019), Computer Applications in Business, Taxmann
• Madan Sushila, Computer Applications in Business, Scholar Tech Press.
• Mathur Shruti and Jain Pooja, Computer Applications in Business, Galgotia Publishing Company
• Sharma S.K. and Bansal Mansi, Computer Applications in Business, Taxmann
• Wayne Winston, Data Analysis & Business Modeling, PHI.

Additional Readings
• Simon Benninga, Financial Moddeling, The MIT Press

20
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-I


SEC-1
BCM 162 : COMPUTERISED ACCOUNTING SYSTEM
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
This course seeks to enhance the skills of a commerce student needed for accounting for business transactions
using Computerized accounting system.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: understand Computerized Accounting System environment
CO2: create structure of Computerized Accounting System for a business firm
CO3: record day to day business transactions in Computerized Accounting System
CO4: make necessary tax adjustments while recording business transactions and to generate various
Accounting Reports for analysis and decision making
CO5: perform verification and audit activities for the voucher entries passed in computerized accounting
environment.

Unit-I: Computerised Accounting System


Computerised Accounting Systems: Basics of Computerised accounting systems; Difference between manual
and computerized Accounting system; factors affecting selection of suitable Computerised accounting
software; Procurement and installation of Computerised accounting software;
Using any popular accounting software: Create, Select, shut, and delete a Company; setting security features
of company; Date and Period features; Configure and Features settings; Backup and Restore data of a Company
Unit-II: Creating Masters
Creating Accounting Ledgers and Groups: Single Create Vs. Multiple Create, creating ledger under a group
and entering opening balance
Creating Stock Items and Groups: Creating Unit of Measurement, creating Stock Groups using Single or
multiple create feature under an existing group, creating Stock items using Single or multiple feature under an
existing group
Unit-III: Voucher Entry
Types of vouchers; selection of voucher type for transections; Vouchers Entry: Voucher Number and date
settings, Voucher entry with more than one debit or credit accounts, Editing and deleting a voucher, Printing
of Voucher and Cheque.
Unit-IV: Taxation and Generating Reports
Taxation: Accounting for Tax Deducted at Source, Tax Collected at Source, and Goods and Service Tax.

21
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Generating Reports: Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet,
Funds Flow Statement, Cash Flow Statement.
Unit-V: Auditing
Auditing in Computerized Accounting system: Statutory Audit, Voucher verification, Verification of related
party transaction, CAAT: Various Tools.

Suggested Readings
 Ashok K Nadhani Tally ERP 9 Training Guide – 4th Edition. Publisher: BPB Publications.
 Tally ERP 9 book advanced user Publisher: Swayam Publication (www.tallyerp9book.com).

Note: Latest edition of text book may be used.

22
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-II


BCM 201: BUSINESS MATHEMATICS AND STATISTICS
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
The objective of this course is to familiarize students with the applications of Mathematics and Statistical
techniques in business decision making.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: acquire proficiency in using different mathematical tools (matrices, calculus and mathematics of
finance) in solving real life business and economic problems.
CO2: develop an understanding of the various averages and measures of dispersion to describe statistical
data.
CO3: understand the relationship between two variables through correlation and regression.
CO4: understand the construction and application of index numbers to real life situations.
CO5: understand the trends and tendencies over a period of time through time series analysis.

Part - A: Business Mathematics


Unit I:
Matrices: Definition and types; Algebra of matrices; Applications of matrix operations to simple business and
economic problems; Calculation of values of determinants up to third order; Finding inverse of a matrix
through determinant method; Solution of system of linear equations up to three variables.
Differential Calculus: Mathematical functions and their types – linear, quadratic, polynomial; Concepts of
limits and continuity of a function; Concept and rules of differentiation; applications of differentiation -
elasticity of demand and supply, Maxima and Minima of functions relating to cost, revenue and profit.
Basic Mathematics of Finance: Simple and Compound interest (including continuous compounding); Rates
of interest- nominal and effective and their inter- relationships; Compounding and discounting of a sum using
different types of rates.
Part - B: Business Statistics
Unit II: Uni-variate Analysis
Measures of Central Tendency: Arithmetic mean, Geometric mean, Harmonic mean- Properties and
applications. Median and other Partition values (quartiles, deciles, percentiles), Mode.
Measures of Dispersion: absolute and relative- Range, Quartile deviation, Mean deviation, Standard
deviation and their coefficients; Properties of Standard deviation/Variance.

23
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit III: Bi-variate Analysis


Simple and Linear Correlation Analysis: Meaning, Measurement (Karl Pearson’s co-efficient and
Spearman’s Rank correlation) and Properties.
Simple and Linear Regression Analysis: Regression equations and estimation; properties of Regression
coefficients; Relationship between correlation and regression.
Unit IV: Index Numbers
Meaning and uses; Construction of index numbers: Aggregatives and average of relatives– simple and
weighted; Tests of adequacy of index numbers; Computation and uses of Consumer Price Index (CPI).
Unit V: Time Series
Components; additive and multiplicative models; Trend analysis - moving averages and method of least squares
(linear trend).

Suggested Readings
 Bhardwaj, R.S. Business Mathematics and Statistics. Scholar Tech Press.
 Levin, Richard, and Rubin, David S. Statistics for Management. New Delhi: Prentice Hall of India
 Thukral, J.K. Business Mathematics and Statistics. Maximax Publications
 Vohra, N.D. Business Mathematics and Statistics. McGraw Hill Education (India) Pvt Ltd.

Additional Readings
 Budnick, P. Applied Mathematics. McGraw Hill Publishing Co
 Dowling, E.T. Mathematics for Economics. Schaum’s Outlines Series, McGraw Hill Publishing Co.
 Gupta, S.C. Fundamental of Statistics. Himalaya Publishing House
 Spiegel, M.R. Theory and Problems of Statistics. Schaum’s Outline Series. McGraw Hill Publishing Co.

Note: Latest edition of text books may be used.

24
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-II


BCM 202: COST ACCOUNTING
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
To provide an in-depth study of the cost accounting principles for identification, classification and analysis
of cost components and cost ascertainment in different industries using various costing methods

Course Learning Outcomes


After completing the course, the student shall be able to:

CO1: understand thoroughly the conceptual framework of Cost Accounting; identification of differences
between different financial and cost accounting; cost concepts and elements of cost; preparation of
cost sheet.
CO2: understand the accounting and control of material and labour cost.
CO3: develop ability to understand classification, allocation, apportionment and absorption of overheads
in cost determination; under and over absorption of overheads; treatment of various item of
overheads
CO4: develop ability to calculate the cost of products, jobs, contracts, processes and services after
understanding the basic concepts and processes involved in them.
CO5: understand cost accounting book keeping systems and reconciliation of cost and financial account
profits

Unit 1: Introduction
Meaning, scope, objectives and advantages of cost accounting; Difference between financial and cost
accounting. Cost concepts and classifications, Overview of elements of cost and Cost sheet. Role of a cost
accountant in an organisation. Introduction to Cost Accounting Standards & Cost Accounting Records and
Audit Rules
Unit II: Elements of Cost: Material and Labour
Materials: Material/inventory control techniques. Accounting and control of purchases, storage and issue of
materials. Inventory systems, Methods of pricing of materials issues — FIFO, LIFO, Simple Average,
Weighted Average, Replacement, Standard Cost; Physical Verification, Accounting treatment and control
of losses— Wastage, scrap, spoilage and defectives
Labour: Accounting and Control of labour cost. Time-keeping and time-booking. Concept and treatment of
idle time, over time, labour turnover and fringe benefits. Methods of wage payment and Incentive schemes-
Halsey, Rowan, Taylor’s differential piece wage

25
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit III: Elements of Cost: Overheads


Classification, allocation, apportionment and absorption of overheads, Under- and over- absorption;
Capacity Levels and Costs; Treatments of certain items in costing like interest on capital, packing expenses,
bad debts, research and development expenses. Activity based costing.
Unit IV: Methods of Costing
Unit costing, Job costing, Contract costing, Process costing (including process losses, valuation of work-in-
progress, joint and by-products). Service costing (only transport).
Unit V: Cost Accounting Book-Keeping Systems
Integral and non-integral systems; Reconciliation of cost accounting records with financial accounts.

Suggested Readings
 Arora, M.N. Cost Accounting-principles and practice. Vikas Publishing House, New Delhi.
 Jhamb, H. V. Fundamentals of Cost Accounting.Ane Books Pvt Ltd, New Delhi
 Lal, Jawahar., and Srivastava, Seema. Cost Accounting. McGraw Hill Publishing Co., New Delhi.
 Singh, Surender. Fundamentals of Cost Accounting. Kitab Mahal, Allahabad/New Delhi.

Additional Readings
 Drury,Colin. Management and Cost Accounting. Thomson Learning.
 Horngren, Charles T., George Foster and Srikant M. Dattar. Cost Accounting: A Managerial
Emphasis. Prentice Hall of India Ltd., New Delhi.
 Jain, S.P., and Narang, K.L. Cost Accounting: Principles and Methods. Kalyani Publishers, Jalandhar.

Note: Latest edition of textbooks may be used.

26
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-II


BCM 203: MACRO ECONOMICS
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
To provide the students with knowledge of enriching concepts and variables of macro- economics;
appreciate the impact of labor market, money market and foreign exchange on working of an economy and
understand the modern tools of macro-economic analysis.

Course Learning Outcomes

After completing the course, the student shall be able to:


CO1: describe the nature and scope of Macro Economics, Income, Expenditure and their components
and determinants.
CO2: expose fiscal and monetary policy implications through IS-LM framework in short run and long
run.
CO3: comprehend the different theories of demand for money, supply of money approach and working
of money multiplier.
CO4: elucidate causes and effects of different types of inflation and trade-off between inflation and
unemployment.
CO5: describe the role of saving and investment in different size of economies on trade and exchange
rate and rate of interest.

Unit I: Introduction
Introduction – Concepts and variables of macroeconomics, Income, Expenditure and the circular flow
(three sector economy), Components of expenditure. Consumption, Saving and investment and S-I
approach, Multiplier (three sector) and numerical.

Unit II: Economy in the Short Run


Meaning, Objectives and instruments of fiscal and monetary policy, AD-AS approach- Determination of
aggregate demand, Shifts in aggregate demand, Aggregate supply in the short- run and long-run,
Aggregate demand- Aggregate supply analysis. Economy in the short run- IS– LM framework and
numericals.
Unit III: Demand for money and Supply of money
Demand for money- Quantity Theory of Money (Fisher’s Transactions approach), Keynesian theory of
demand for money, Baumol-Tobin Transaction approach, Tobin’s Portfolio Balance approach.
Supply of money- Measures of money supply by RBI, Money multiplier.

27
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit IV: Inflation, Unemployment and Labor Market


Inflation-Causes and effects, Demand pull and cost push inflation. Measures to control inflation. Social
costs of inflation. Unemployment – Natural rate of unemployment, Frictional and wait unemployment.
Labour market and its interaction with production system. Phillips curve, Trade- off between inflation and
unemployment, Sacrifice ratio.
Unit V: Open Economy
Flows of goods and capital, Saving and investment in a small and a large open economy, Exchange
rates- Fixed and flexible, Mundell– Fleming model with fixed and flexible exchange rates, Interest rate
differentials- case of a large economy.

Suggested Readings
 Andrew B. Abel and Ben S. Bernanke, Macroeconomics, Pearson Education, Inc., 7 th edition,
2011.
 Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Ltd.
 Deepashree. Principles of Macroeconomics. Scholar Tech Press. Ed. 2017.
 Dornbusch, Rudiger, Stanley Fischer and Richard Startz, Macroeconomics, McGraw Hill
Education; Twelfth edition, 2018
 Edward Shapiro. Macroeconomic Analysis. Ed.5th Galgotia Publications Pvt Ltd-New
Delhi,2013
 Froyen, Macroeconomics:- Theories and Policies Pearson New Delhi, Sixth edition, 2013
 G.S. Gupta : Managerial Economics McGraw Hill Education; 2 ndedition, 2017
 Government of India (GOI) (Latest Year) : ―Economic Survey, Ministry of Finance: New Delhi
 JM Keynes: General Theory of Interest, Employment & Money, Atlantic, 2008
 Mankiw, N. Gregory, Principles of Macroeconomics, Cengage Learning India Pvt. Ltd.; 7th
edition, New York, Hampshire, U.K. 2015
 Olivier Blanchard, Macroeconomics, Pearson Education, Inc., 5 th edition, 2009.
 Paul R. Krugman, Maurice Obstfeld and Marc Melitz, International Economics, Pearson
Education Asia, 9 th edition, 2012.
 Richard T. Froyen, Macroeconomics, Pearson Education Asia, 2 nd edition, 2005.
 Salvatore, Dominick. International Economics. John Wiley & Sons Singapore.
 T Foryen Richard: Macro Economic Theories and Policies; 6 th edition, 1998

Note: Latest edition of readings may be used

28
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-II


BCM 204: CORPORATE LAWS
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
To impart basic knowledge of the provisions of the Companies Act 2013 and the Depositories Act, 1996.
Case studies involving issues in corporate laws are required to be discussed.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: understand the regulatory aspects and the broader procedural aspects involved in different types of
companies covering the Companies Act 2013 and Rules there under.
CO2: follow the basic legal documents and their usage essential for operations and management of company.
CO3: enable the students to synthesis company processes, meetings and decisions.
CO4: equip the students with framework of dividend distribution and role of auditors in a company.
CO5: comprehend and evaluate working of depositories and their functions in stock markets.

Unit I: Introduction
Meaning and characteristics of a company; Lifting of corporate veil; Administration of Company Law
[including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT),
Special Courts]; Types of companies including private and public company, government company, foreign
company, one person company, small company, associate company, dormant company and producer company;
Association not for profit; Illegal association; Formation of company, promoters, their legal position and pre
incorporation contracts; Online registration of a company.
Unit II: Documents and shares
Memorandum of Association and its alteration, Articles of Association and its alteration, doctrine of
constructive notice, doctrine of ultra vires and indoor management; Prospectus, Shelf and Red herring
prospectus, misstatement in prospectus; book building; Allotment and Forfeiture of share, Sweat Equity,
ESOPs, Bonus issue, and Further issue of shares, buyback and provisions regarding buyback; Membership of
company.
Unit III: Management and Meetings
Classification of directors-Additional, Alternate and Casual directors, Women directors, Independent director,
Small shareholder’s director; Director Identity Number (DIN); Appointment, Disqualifications, Removal of
directors; Legal positions, Powers and Duties; Key managerial personnel, Managing director, Manager and
Whole Time Director; Board Meetings: meeting through video conferencing; Shareholder meetings: AGM and
EGM. Convening and Conduct of meetings: Requisites of a valid meeting; Resolutions; Postal ballot; e-voting.

29
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit IV: Dividends, Audit and Winding up


Provisions relating to payment of Dividend, Company Audit-auditor’s qualification and disqualifications,
Auditor’s appointment, Rotation of auditors, Auditor’s removal, Auditors' report and Auditor’s powers.
Winding Up: Concept and Modes of Winding Up; Provisions of winding up under Insolvency and Bankruptcy
Code 2016.
Unit V: The Depositories Act 1996
Definitions; Depositories system; Rights and obligations of depositories; Participants issuers and beneficial
owners; Inquiry and inspections; Penalty.

Suggested Readings
 hushan, Bharat Kapoor, N.D., Abbi, Rajni, “Elements of Company Law”. Sultan Chand & Sons Pvt. Ltd.
 Chadha R. & Chadha, S.(2018). Company Laws. Scholar Tech Press, Delhi.
 Hicks, Andrew & Goo S.H., (2017) Cases and Material on Company Law, Oxford University Press.
 Kumar, A., (2019)Corporate Laws, Taxmann Pvt Ltd
 Sharma, J.P.(2018). An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi
 The Depositories Act,1996.Bare Act.

Additional Readings
 Gowar, LCB. (1969). Principles of Modern company Law, Stevens & Sons,London.
 Hanningan, Brenda.(2018). Company Law, Oxford University Press,U.K.
 Ramaiya.(2015). A Guide to Companies Act. Nagpur. Wadhwa Book Company.

30
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-II


GE-1
BCM 271 : ENTREPRENEURSHIP
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective
The course aims at imparting basic knowledge on entrepreneurship and new enterprise creation so as to
provide an opportunity to students to opt for entrepreneurship as an alternative career option as well as
provide opportunity towards greater exposure to entrepreneurial process through hands-on training.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: understand entrepreneurship as volition in context of India.
CO2: gather knowledge and ideas on the existing support system for entrepreneurial orientation.
CO3: understand enterprise formation process for gaining ideas as to creation of an enterprise for
pursuing a career.
CO4: understand requirements of post-enterprise creation for effective operation of the business.
CO5: gain knowledge on available growth strategies for implementing effective suitable strategy for
expansion and growth.

Unit I: Introduction
Entrepreneurship- meaning and importance, entrepreneurship in Indian context, entrepreneurship as a
creative solution provider, meaning of various terms related to entrepreneurship- intrapreneurship, social
entrepreneurship, net entrepreneurship, technopreneurship.
Unit II: Entrepreneurial Eco-System
Socio-economic support system for entrepreneurship; Public and private system of stimulation; Role of
development institutes, availability of finance, marketing, technology and project related assistance; Role
of trade associations and self-help groups for promotion of entrepreneurship; Types of business entities-
micro, small and medium enterprises, role of MSME sector in Indian economy family businesses in India;
Conflicts in family business; Startup Action Plan; Make in India initiative.

Unit III: Enterprise Formation Process


Understanding and analyzing business opportunities, market demand analysis, project feasibility study;
preparation of business plan; Start ups and basic start ups problems, sources of financing business start
ups; Cases of Indian start ups (practical knowledge on preparation of business plan/project report shall be
imparted).

31
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit IV: Managerial Aspects of Business


Managing finance- preparation of operating/cost budget, cash budget; Understanding management of short
term and long term capital; Human resource planning; Contract management; Understanding marketing
methods; Understanding of GST and other tax compliances.
Unit V: Managing Growth
Business growth strategies specific to small enterprises; Enterprise life cycle and various growth
strategies; Business collaboration and outsourcing of resources; Network management; Succession
planning for sustenance.
Practical
Visit to new enterprise for securing ideas and knowledge on enterprise creation process and effecting an
interaction with the entrepreneur is an essential requirement for learners for ensuring the propensity of
entrepreneurial orientation among the students.

Suggested Readings
• Brandt, S. C. Entrepreneuring: The Ten Commandments for Building a Growth Company.
MacMillan Business Books.
• Holt, D. H. Entrepreneurship: New Venture Creation. New Delhi: Prentice Hall of India.
• Panda, S. C. Entrepreneurship Development. New Delhi: Anmol Publications.
• Taneja, S., & Gupta, S. L. Entrepreneurship Development-New Venture creation. New Delhi:
Galgotia Publishing House.

Additional Readings
• Dollinger, M. J. Entrepreneurship: Strategies and Resources. Illinois: Irwin.
• Vasper, K. H. New Venture Strategies (Revised Edition). New Jersey: Prentice- Hall.
Note: Latest edition of readings may be used

32
CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

B.Com. (Hons.): Semester-II


GE-1
BCM 272 : BUSINESS ETHICS AND SUSTAINABILITY
Teaching Scheme Examination Scheme
Lectures: 4 hrs/Week Class Test -12 Marks
Tutorials: 1 hr/Week Teachers Assessment – 6 Marks
Attendance – 12 Marks
Credits: 5
End Semester Exam – 70 marks

Course Objective

To familiarize the students with the understanding of issues of Business ethics, governance and sustainability.

Course Learning Outcomes


After completing the course, the student shall be able to:
CO1: understand the essence of business ethics and be able to imbibe it in regular business activities.
CO2: to relate the social responsibility of business as part of strategy for long term survival of business.
CO3: realize that how the concerns of corporate governance can be devastating for business survival.
CO4: understand the role of business in sustainable development and corporate social responsibility.
CO5: recognize the Global Reporting Initiatives and its challenges.

Unit I: Business Ethics


Business Values and Ethics; Various Approaches to Business Ethics; Ethical Theories; Ethical
Governance; Corporate Ethics; Benefits of Adopting Ethics in Business; Ethics Programme; Code of
Ethics; Ethics Committee.
Unit II: Corporate Social Responsibility (CSR)
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.
Unit III: Corporate Governance
Meaning: Management and corporate governance, significance and principles of corporate governance,
Theories and Models of corporate governance, principles of corporate governance, independent director
board committees and their functions; shareholder activism structure and role of rating agencies, proxy
advisory firms.

Unit IV: Sustainability


Sustainable Development; Role of Business in Sustainable Development; Sustainability Terminologies;
Concept of Corporate Sustainability; Corporate Sustainability and Corporate Social Responsibility;
Government role in improving sustainability reporting; KYOSEI; Triple Bottom Line (TBL); Integrated
reporting.

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CBCS Course Curriculum (Effective from Session 2020-21)
[Bachelor of Commerce – Honours (B.Com. – Hons.)]

Unit V: Corporate Sustainability Reporting Frameworks


Global Reporting Initiative Guidelines; Business Responsibility Reporting; International Standards;
Sustainability Indices; Principles of Responsible Investment; Challenges in Mainstreaming Sustainability
Reporting.

Suggested Readings
 Tricker, Bob.(2015) Corporate Governance-Principles, Policies, and Practice (Indian Edition).
Oxford University Press, New Delhi.
 Sharma, J.P.(2016), Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New
Delhi
 Kumar A., Gupta L. and R.J. Arora, Auditing and Corporate Governance, (2016), Taxmann Pvt
Ltd.

Additional Readings
 Mallin, Christine A.(2018), Corporate Governance (Indian Edition), Oxford University Press, New
Delhi.
 Rani, Geeta D., and R.K. Mishra, (2017) Corporate Governance- Theory and Practice, Excel
Books, New Delhi.
 Gupta, Kamal and Ashok Arora, (2015) Fundamentals of Auditing, Tata Mc-Graw Hill Publishing
Co. Ltd., New Delhi.p

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