(Established under the Presidency University Act, 2013 of the Karnataka Act 41 of 2013)

[2025-26 ODD SEMESTER]

COURSE HAND OUT

SCHOOL : Presidency School of Commerce

DEPT : Presidency School of Commerce

DATE OF ISSUE : 3rd July, 2025

NAME OF THE PROGRAM :B.Com

P.R.C. APPROVAL REF. :

SEMESTER/YEAR :I/I

COURSE TITLE & CODE :Business and Technology (COM1025)

COURSE CREDIT STRUCTURE : 3-0-0-3

CONTACT HOURS : 3 Sessions per week

COURSE IC : Dr. Sakshi Sachdeva

COURSE INSTRUCTOR(S) : Dr. Sakshi Sachdeva

COURSE URL :

PROGRAM OUTCOME

1. Apply fundamental concepts of accounting, finance, economics, and management

to identify, analyze, and solve business problems in a dynamic environment.
2. Develop analytical thinking to evaluate business challenges, interpret financial
data, and make informed, data-driven decisions.
3. Demonstrate effective written and verbal communication skills for professional
business contexts, including reporting, presentations, and teamwork.
4. Recognize and apply ethical principles in business practices while addressing
social, environmental, and legal responsibilities in a global context.
 5. Utilize financial software, data tools, and modern digital technologies to improve
business efficiency, with adaptability to emerging platforms through lifelong
learning.
6. Cultivate entrepreneurial abilities, creative thinking, and risk management skills
to develop, lead, or innovate business ventures with a commitment to continuous
personal and professional growth.

COURSE PREREQUISITES: (Here mention the prior knowledge that the students are expected have to
study this course.)

 NIL

COURSE DESCRIPTION:

The aim of this paper is to provide a basic knowledge of business organization, how they are managed
and controlled. The course provides an overview of the factors affecting the organisation and explains the
best practices guidelines and codes of good corporate governance. The course helps to understand the
accounting and reporting system, technology and security, team management and the professional ethics
in accounting and business.

COURSE OUTCOMES: On successful completion of the course the students shall be able to:

TABLE 1: COURSE OUTCOMES

CO CO Expected BLOOMS LEVEL
Number
CO 1 Identify the business organization, its stakeholders, Remember
and the external environment.
CO 2 Analyze the business organizational structure, Analyse
functions, and governance.
CO 3 Understand the various functions of management Understand
such as R & D, sales, marketing, production, purchase,
administration, finance & accounting, support
services, and human resources.
CO 4 Assess the various functions of a leader, personal Analyze
effectiveness, and communication.
CO 5 Discuss the principles of ethical behavior in Understand
accounting.

MAPPING OF C.O. WITH P.O. [Mark H/M/L Against each of the C.O. depending on the degree of
contribution of the C.O.to the P.O.]

[H-HIGH , M- MODERATE, L-LOW]

Course Outcomes (COs) PO1 PO2 PO3 PO4 PO5 PO6

 CO1 H M M L
CO2 H H M M L L
CO3 H M L M L
CO4 M M H M M
CO5 M M H L

COURSE CONTENT (SYLLABUS):

The business
organisation, its 9
Module 1
stakeholders, and the Sessions
external environment
Topics: The purpose and types of business organisation -Stakeholders in business
organisations -Political and legal factors affecting business -Macroeconomic factors - Micro
economic factors -Social and demographic factors -Technological factors - Environmental
factors -Competitive factors

Business organisational
structure, functions and 9
Module 2
governance Sessions

Topics: The formal and informal business organisation- Business organisational structure
and design-Organisational culture in business -Committees in business organisations -
Governance and social responsibility in business

Accounting and
reporting systems, 9
Module 3
compliance, control, Sessions
technology and security
Topics: The relationship between accounting and other business functions -Accounting and
finance functions within business organisations
Principles of law and regulation governing accounting and auditing -The sources and purpose
of internal and external financial information, provided by business
Financial systems, procedures and related IT applications -Internal controls, authorisation,
security of data and compliance within business
Fraud and fraudulent behaviour and their prevention in business, including money laundering.
-The impact of Financial Technology (Fintech) on accounting systems.
 Leading and managing
individuals and teams ; 9
Module 4
Personal effectiveness Sessions
and communication
Topics: Leadership, management and supervision -Recruitment and selection of employees
Individual and group behaviour in business organisations -Team formation, development and
management
Motivating individuals and groups -Learning and training at work -Review and appraisal of
individual performance
The application and impact of Financial Technology (FinTech) in accountancy and audit
Personal effectiveness techniques- Consequences of ineffectiveness at work -Competence
frameworks and personal development -Sources of conflicts and techniques for conflict
resolution and referral -Communicating in business.
Professional
ethics in
Module 5 accounting and 9 Sessions
business

Topics: Fundamental principles of ethical behaviour

The role of regulatory and professional bodies in promoting ethical and professional standards
in the accountancy profession
Corporate codes of ethics- Ethical conflicts and dilemmas.

DELIVERY PROCEDURE (PEDAGOGY):

TABLE 3: SPECIAL DELIVERY METHOD/ PEDAGOGY PLANNED WITH TOPICS

S. No Lecture Subtopic as per Pedagogy title/ short ** At end of semester
Number lesson Plan explanation of adopted please update whether
pedagogy activity was done
1 L15 Organization Presentation – Participative
culture in Learning
Business
2 L30 The impact of Presentation – Participative
Financial Learning
Technology
(Fintech) on
accounting
systems.

REFERENCE MATERIALS:

T1- ACCA Study Material 2022-23 by Kaplan

T2 - ACCA Study Material 2022-23 by BPP
R1 - Vasishth, Neeru, “Business Organization”, Taxmann.
R2 - Talloo, Thelman J., “Business Organizational and Management”, TMH.
 R3 - Tulsian, P.C., Business Organisation, Pearson Education.

SPECIFIC GUIDELINES TO STUDENTS:


Attend the classes regularly

Clear doubts by the end of the class

Read newspapers both online and offline on daily basis to have a participative
environment
 Must read all study materials uploaded in online portals and shared in course handouts.
COURSE SCHEDULE:

TABLE 4:Schedule of Instructions

Sl. No. ACTIVITY PLANNED STARTING DATE PLANNED CONCLUDING TOTAL
DATE NUMBER
OF PERIODS
1 Module: 01 14th July, 2025 4th August 2025 09
2 Module: 02 5th August , 2025 25th August 2025 09
3 Module:03 16th October 2025 6th November 2025 09
4 Midterm 7th October 2025 11th October 2025
5 Module:04 7th November 2025 15th November 2025 09
6 Module: 05 16th November 2025 28th November 2025 09
7 Total Hours 45

DETAILED SCHEDULE OF INSTRUCTION:

TABLE 5: DETAILED COURSE SCHEDULE/ LESSON PLAN

Session no TOPIC SUBTOPIC CO Number Reference

1 Introduction to Purpose, objectives, and types of CO1 T1,T2,R1,R2,R3

Business business organizations – Sole
Organizations proprietorship, Partnership, Company,
Cooperative

2 Stakeholders in Internal vs External stakeholders, CO1 T1,T2,R1,R2,R3

Business stakeholder interests and influence,
Organizations stakeholder mapping

3 Political and Legal Government policies, business CO1 T1,T2,R1,R2,R3

Factors regulations, FDI policy, taxation laws,
labor laws, contract laws
4 Macroeconomic Inflation, interest rates, GDP, CO1 T1,T2,R1,R2,R3
Factors Affecting unemployment, fiscal and monetary
Business policies

5 Microeconomic Demand and supply, elasticity, pricing, CO1 T1,T2,R1,R2,R3

Factors Affecting market structures (perfect competition
Business to monopoly)

6 Social and Environmental and Competitive Factors CO1 T1,T2,R1,R2,R3

Demographic Factors

7 Technological Factors Formal and Informal Business CO1 T1,T2,R1,R2,R3

Organisation

8 Environmental Sustainability, climate change, green CO1 T1,T2,R1,R2,R3

Factors practices, waste management, ESG
relevance

9 Competitive Factors Competitive advantage, SWOT, Porter’s CO1 T1,T2,R1,R2,R3

and Summary Five Forces, market positioning

10 Formal and Informal Meaning, features, differences, T1,T2,R1,R2,R3

Business advantages/disadvantages, examples
Organizations

11 Business Types: Functional, Divisional, Matrix, T1,T2,R1,R2,R3

Organizational Flat, Hierarchical; pros and cons
Structure

12 Organizational Design Span of control, chain of command, CO2 T1,T2,R1,R2,R3

centralization vs decentralization, job
specialization
13 Organizational Definition, types (Handy’s model), strong CO2 T1,T2,R1,R2,R3
Culture in Business vs weak culture, impact on employee
behavior

14 Committees in Types (Advisory, Standing, Task Force), CO2 T1,T2,R1,R2,R3

Business roles, advantages, limitations
Organizations

15 Corporate Definition, principles (transparency, CO2 T1,T2,R1,R2,R3

Governance accountability), board roles, shareholder
rights

16 Social Responsibility CSR definition, legal vs ethical CO2 T1,T2,R1,R2,R3

in Business responsibilities, stakeholders,
sustainability

17 Social Responsibility CSR definition, legal vs ethical CO2 T1,T2,R1,R2,R3

in Business responsibilities, stakeholders,
sustainability

18 Social Responsibility CSR definition, legal vs ethical CO2 T1,T2,R1,R2,R3

in Business responsibilities, stakeholders,
sustainability

19 Accounting and Other Relationship of accounting with CO3 T1,T2,R1,R2,R3

Business Functions marketing, HR, operations, and strategic
planning

20 Accounting and Structure and role of accounting & CO3 T1,T2,R1,R2,R3

Finance Functions in finance departments; coordination
Organizations between finance and operations

21 Law and Regulation in Basic principles of corporate law; legal CO3 T1,T2,R1,R2,R3
Accounting and framework governing accounting and
Auditing statutory audits
22 Sources and Purpose Internal vs external financial reports; use CO3 T1,T2,R1,R2,R3
of Financial by different stakeholders; decision-
Information making relevance

23 Financial Systems and ERP systems, accounting software (Tally, CO3 T1,T2,R1,R2,R3
IT Applications SAP), automation in bookkeeping and
reporting

24 Internal Controls and Authorization procedures, segregation of CO3 T1,T2,R1,R2,R3

Compliance duties, audit trails, data security

25 Midterm Exam Midterm Exam CO1&CO2 T1,T2,R1,R2,R3

26 Midterm Exam Midterm Exam CO1&CO2 T1,T2,R1,R2,R3

27 Midterm Exam Midterm Exam CO1&CO2 T1,T2,R1,R2,R3
28 Midterm Exam Midterm Exam CO1&CO2 T1,T2,R1,R2,R3
29 Fraud and Its Leadership, Management, and CO3 T1,T2,R1,R2,R3
Prevention in Supervision in Business
Business
30 Leading and managing Types of fraud, red flags, whistleblower CO3 T1,T2,R1,R2,R3
individuals and teams policies, fraud risk management
; Personal strategies
effectiveness and
communication
31 Money Laundering Methods of money laundering, KYC CO3
and Anti-Money norms, AML compliance in India and
Laundering (AML) globally
Regulations
32 Impact of Financial Role of AI, blockchain, digital payments, CO3
Technology (Fintech) robo-accounting, cloud accounting
on Accounting platforms
33 Leadership, Differences between leadership and CO4
Management, and management; styles of leadership; role
Supervision of supervision
34 Recruitment and Recruitment process, methods of CO4
Selection of selection, interviews, assessments,
Employees onboarding
35 Individual and Group Personality, attitudes, perception, group CO4 T1,T2,R1,R2,R3
Behaviour in norms, team roles
Organizations
36 Team Formation and Stages of team development (Tuckman's CO4 T1,T2,R1,R2,R3
Management model), managing diversity, team
dynamics
37 Motivation, Learning, Theories of motivation (Maslow, CO4 T1,T2,R1,R2,R3
and Performance Herzberg), training methods,
Appraisal performance review systems
38 FinTech in Role of AI, blockchain, RPA, cloud CO4 T1,T2,R1,R2,R3
Accountancy and computing in accounting and auditing
Audit functions
39 Personal Effectiveness Time management, prioritization, CO4 T1,T2,R1,R2,R3
and Workplace consequences of ineffectiveness,
Efficiency productivity tools
40 Competence, Conflict, Competency frameworks, causes of CO4 T1,T2,R1,R2,R3
and Resolution conflict, resolution techniques,
Techniques escalation and referral process
41 Business Verbal and non-verbal communication, CO4 T1,T2,R1,R2,R3
Communication Skills formal/informal communication, email
etiquette, feedback
42 Introduction to Meaning, scope, and importance of CO5 T1,T2,R1,R2,R3
Business Ethics ethics in business and accounting
43 Fundamental Integrity, Objectivity – definitions, CO5 T1,T2,R1,R2,R3
Principles of Ethical relevance, real-world examples
Behaviour – Part I
44 Fundamental Professional competence and due care, CO5 T1,T2,R1,R2,R3
Principles of Ethical confidentiality, professional behavior
Behaviour – Part II
45 Regulatory and ICAI, IFAC, IAASB, AICPA – their role in CO5 T1,T2,R1,R2,R3
Professional Bodies setting ethical standards
46 Corporate Codes of Meaning, examples from global CO5 T1,T2,R1,R2,R3
Ethics corporations, drafting and implementing
codes
47 Ethical Decision- Frameworks for resolving ethical CO5 T1,T2,R1,R2,R3
Making Models dilemmas, step-by-step approach to
ethical analysis
48 Ethical Conflicts and Conflicts of interest, pressure to breach CO5 T1,T2,R1,R2,R3
Dilemmas – Part I ethical standards, whistleblowing
49 Ethical Conflicts and Case studies: Enron, Satyam, WorldCom CO5 T1,T2,R1,R2,R3
Dilemmas – Part II – ethical lapses and lessons learned
50 Promoting Ethical Creating ethical climate, training CO5 T1,T2,R1,R2,R3
Culture in programs, leadership’s role, internal
Organizations controls

Topics relevant to SKILL DEVELOPMENT : Impact of Financial Technology on Accounting System for Skill
Development through participative learning techniques. This is attained through Presentation as
mentioned in the assessment schedule.

ASSESSMENT SCHEDULE:
 Sl.no Assessment Contents Course Durat marks Weighta Venue, DATE
type[Include here outcome ion ge &TIME
assessment Number In
method for self- Hour
learning s
component also]
1 Mid Term Exam Module 1 & CO1 1.5 50 marks 25% According to
Module 2 CO2 hrs Academic
Calendar

2 ASSIGNMENT- CO1-CO4 10 marks 5%

Review of
digital/e-resource
from presidency
university -link
given in
references section
[Mandatory to
submit screen
shot accessing
digital resource,
otherwise it will
not be evaluated]

3 Participative Impact of 20 marks 10% According to

learning on Financial 10 marks 5% Academic
Techniques of Technology on 10 marks 5% Calendar
Managerial Accounting
control System

4 End Term All modules CO1 3 hrs 100 marks 50% According to
Examinations CO2 Academic
CO3 Calendar
CO4
CO5

COURSE CLEARANCE CRITERIA:

“AS PER ACADEMIC REGULATIONS OF THE UNIVERSITY”)

MAKEUP EXAM POLICY:

“AS PER ACADEMIC REGULATIONS OF THE UNIVERSITY”)

CONTACT TIMINGS IN THE CHAMBER FOR ANY DISCUSSIONS: (Here mention the fixed slots on any of
the week days for students to come and interact with you)

SAMPLE THOUGHT PROVOKING QUESTIONS: (Here type sample typical questions for students
’reference, only a few but those few should be thought provoking type)

TABLE 7: SAMPLE THOUGHT PROVOKING QUESTIONS

SL QUESTION MARKS COURSE BLOOM’S
NO OUTCOME NO. LEVEL
1 Summarize the regulations governing 10 CO2 Understand
accounting system
2 Describe the types of committees in an 10 CO3 Understand
Organization
3 Explain the impact of Technology on Accounting 10 CO2 Understand
system
TARGET SET FOR COURSE OUTCOME ATTAINMENT:

TABLE 8: TARGET SET FOR ATTAINMENT OF EACH CO and ATTAINMENT ANALYSIS AFTER RESULTS

Sl.no C.O. Course Outcomes Threshold Target set Actual C.O. Remarks on
No. Set for the for Attainment attainment
CO attainment In &Measures
in Percentage to enhance
percentage the
attainment

* *
01 CO 1 To identify the business 60% 60%
organization, its
stakeholders, and the
external environment.
02 CO 2 To analyze the business 60% 60%
organizational structure,
functions, and
governance.
03 CO 3 To understand the 60% 60%
various functions of
management such as R &
D, sales, marketing,
production, purchase,
administration, finance
& accounting, support
 services, and human
resources.
04 CO 4 To understand the 60% 60%
meaning and concept of
professional ethics in
accounting and business
05 CO 5 To assess the various 60% 60%
functions of a leader,
personal effectiveness,
and communication.

* LAST TWO COLUMNS ARE TO BE FILLED AFTER END TERM EXAM WITH ACTUAL ATTAINMENT VALUES

Signature of the Course Instructor (Mr. Md. Yusuf Hayath)

This course has been duly verified Approved by the D.A.C.

Signature of the Chairperson D.A.C. (Dr. Krishnakumar K)