BCom Syllabus-III-IV-v2
BCom Syllabus-III-IV-v2
A
REPORT
ON
CURRICULUM FRAMEWORK FOR FOUR-YEAR
UNDER- GRADUATE PROGRAM IN COMMERCE
{COMMON FRAMEWORK FOR ALL B.COM. AND BBA PROGRAMS}
BY
EXPERT COMMITTEE
Based on
NATIONAL EDUCATION POLICY 2020 GUIDELINES
A. Program Structure
B. Course Contents of III and IV Semesters
A. Program Structure
Scheme of Teaching & Evaluation for B.Com (Basic/Hons) with Commerce as Core
subject
Semester I
Teaching
Sl. Categoryof Hoursper
Course Title of the Course Week SEE CIE Total Credits
No. Code Courses Marks
(L + T + P)
Note :
* Within the Faculty: These Courses (1 & 2) are meant for Commerce Students and shall
be taught by Commerce Teachers (Both B.Com & BBA Teachers).
The Board of Studies (BOS) can decide the two OECs which are to
be offered. A List of OECs has been appended at the end.
** Across the Faculty: These Courses (3 & 4) are meant for Other Department Students
and shall be taught by Commerce Teachers (Both B.Com & BBA
Teachers)
Semester II
Teaching
Sl. Categoryof Hoursper Total
CourseCode Title of the Course Week SEE CIE Marks Credits
No. Courses
(L + T + P)
EXIT OPTION WITH CERTIFICATION – with ability to solve well defined problems
Note :
* Within the Faculty: These Courses (1 & 2) are meant for Commerce Students and shall
be taught by Commerce Teachers (Both B.Com & BBA Teachers).
The Board of Studies (BOS) can decide the two OECs which are to
be offered. A List of OECs has been appended at the end.
** Across the Faculty: These Courses (3 & 4) are meant for Other Department Students
and shall be taught by Commerce Teachers (Both B.Com & BBA
Teachers)
Semester III
Teaching
Sl. Categoryof Hours per Total
CourseCode Title of the Course Courses Week SEE CIE Marks Credits
No.
(L + T + P)
Semester IV
Teaching
Sl. Categoryof Hours per Total
CourseCode Title of the Course Courses Week SEE CIE Marks Credits
No.
(L + T + P)
Advanced Corporate
25 B.Com.4.1 Accounting
DSC 3+0+2 60 40 100 4
Semester VI
Teaching
Sl. Categoryof Hours per Total
Course Code Title of the Course Courses Week SEE CIE Marks Credits
No.
(L + T + P)
37 B.Com.6.1 Management Accounting DSC 3+0+2 60 40 100 4
Income Tax Law and
38 B.Com.6.2 Practice-II
DSC 3+0+2 60 40 100 4
B.Com.6.3
39 Elective DSE – 2 3+1+0 60 40 100 3
B.Com.6.4 Three courses from the
40 DSE – 3 3+1+0 60 40 100 3
Elective Selected Elective Group
B.Com.6.5
41 DSE – 4 3+1+0 60 40 100 3
Elective
Basics of Spread Sheet
Modelling OR Report on
42 B.Com.6.6 Vocational-2 2+0+2 60 40 100 3
Study of Startups and
Innovative Business Ideas
43 B.Com.6.7 Professional Communication SEC - SB 2+0+0 50 50 100 2
EXIT OPTION WITH BACHELOR DEGREE -Ability to solve complex problems that are ill-
structured requiring multi-disciplinary skills to solve them.
Semester VII
Teaching
Sl. Categoryof Hours per Total
Course Code Title of the Course Courses Week SEE CIE Marks Credits
N o.
(L + T + P)
44 B.Com.7.1 International Business DSC 4+0+0 60 40 100 4
45 B.Com.7.2 Advanced Business Statistics DSC 3+0+2 60 40 100 4
Advanced Financial
46 B.Com.7.3 Management
DSC 3+0+2 60 40 100 4
One Course from the
47 B.Com.7.4 Selected Elective Group
DSE - 5 3+1+0 60 40 100 3
48 B.Com.7.5 ERP Applications Vocational-3 2+0+2 60 40 100 3
49 B.Com.7.6 Research Methodology - 2+0+2 60 40 100 3
Sub –Total (G) 360 240 600 21
Semester VIII
Teaching
Sl. Categoryof Hours per Total Credit
Course Code Title of the Course Week SEE CIE
No. Courses Marks s
(L + T + P)
50 B.Com.8.1 Financial Reporting-IND.AS DSC 3+0+2 60 40 100 4
51 B.Com.8.2 Strategic Financial Management DSC 4+0+0 60 40 100 4
Business Analytics OR Data
52 B.Com.8.3
Analysis & Decision Sciences
DSC 3+0+2 60 40 100 4
53 B.Com.8.4 Managing Digital Platforms Vocational-4 2+0+2 60 40 100 3
Research Projects/Internship with -
- 50 50 100 6
Viva – voce
OR
54 B.Com.8.5 Two Courses from the Selected DSE-6 3+1+0 60* 40* 100* 3*
Elective Group
8.5 (A) & 8.5 (B) DSE-7 3+1+0 60* 40* 100* 3*
Acronyms Expanded
➢ AECC : Ability Enhancement Compulsory Course
➢ DSC © : Discipline Specific Core (Course)
➢ SEC-SB/VB : Skill Enhancement Course-Skill Based/Value Based
➢ OEC : Open Elective Course
➢ DSE : Discipline Specific Elective
➢ SEE : Semester End Examination
➢ CIE : Continuous Internal Evaluation
➢ L+T+P : Lecture+Tutorial+Practical (s)
Note: Practical Classes may be conducted in the Business Lab or in Computer Lab or in Class room depending on the requirement.
One batch of students should not exceed half (i.e., 50 or less than 50 students) of the number of students in each class/section. 2 Hours
of Practical Class is equal to 1 Hour of Teaching, however, whenever it is conducted for the entire class (i.e., more than 50 students)
2 Hours of Practical Class is equal to 2 Hours of Teaching.
Semester III
Teaching
Sl. Categoryof Hours per Total
CourseCode Title of the Course Courses SEE CIE Marks Credits
No. Week
(L + T + P)
Semester IV
Teaching
Sl. Categoryof Hours per Total
CourseCode Title of the Course Courses SEE CIE Marks Credits
No. Week
(L + T + P)
Advanced Corporate
25 B.Com.4.1 DSC 3+0+2 60 40 100 4
Accounting
Costing Methods &
26 B.Com.4.2 DSC 3+0+2 60 40 100 4
Techniques
Business Regulatory
27 B.Com.4.3 Framework DSC 4+0+0 60 40 100 4
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the students will be able to
a. Familiarize with advertising concepts.
b. Able identify effective media choice for advertising.
c. Develop ads for different media.
d. Measure the advertising effectiveness.
e. Analyze the role of advertising agency.
Syllabus: Hours
Major media types - their characteristics, internet as an advertising media, merits and
demerits; Factors influencing media choice; media selection, media scheduling,
Advertising through the Internet-media devices.
Module No. 3: Message Development 08
Advertising appeals, Advertising copy and elements, Preparing ads for different media
Module No. 4: Measuring Advertising Effectiveness 10
Evaluating communication and sales effects; Pre- and Post-testing techniques
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a. Discover their strengths and weaknesses in developing the entrepreneurial
mind-set.
b. Identify the different Government Institutions/Schemes available for
promotingEntrepreneurs.
c. Understand the various aspects to set-up an Enterprises.
d. Familiarise Mechanism of Monitoring and maintaining an Enterprises.
e. Know the various features for successful/unsuccessful entrepreneurs.
Syllabus: Hours
Module No. 1: Introduction 10
Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) Know the procedure of redemption of preference shares.
b) Comprehend the different methods of Mergers and Acquisition of Companies
c) Understand the process of internal reconstruction.
d) Prepare the liquidators final statement of accounts.
e) Understand the recent developments in accounting and accounting standards.
Syllabus: Hours
Pedagogy: Classroom lectures, Case studies, Group discussion, Seminar & field
worketc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) Recognize the laws relating to Contracts and its application in business
activities.
b) Acquire knowledge on bailment and indemnification of goods in a
contractualrelationship and role of agents.
c) Comprehend the rules for Sale of Goods and rights and duties of a buyer
and aseller.
d) Distinguish the partnership laws, its applicability and relevance.
e) Rephrase the cyber law in the present context.
Syllabus: Hours
Module No. 1: Indian Contract Act, 1872 12
Introduction – Definition of Contract, Essentials of Valid Contract, Offer and acceptance,
consideration, contractual capacity, free consent. Classification of Contract, Discharge
of a contract, Breach of Contract and Remedies to Breach of Contract
Module No. 2: The Sale of Goods Act, 1930 10
WTO patent rules – Indian Patent Act, 1970 – Meaning and Scope of Intellectual Property
Rights (IPR), Procedure to get Patent for Inventions and Non-Inventions.
FEMA 1999 – Objectives of FEMA, Salient Features of FEMA, Definition of Important
Terms – Authorized Dealer, Currency - Foreign Currency, Foreign Exchange, Foreign
Security.
Module 5: Environment and Cyber Laws 10
Environment Protection Act 1986 – Objectives of the Act, Definitions of Important Terms
– Environment, Environment Pollutant, Environment Pollution, Hazardous Substance
and Occupier, Types of Pollution, Powers of Central Government to protect Environment
in India. Cyber Law: Definition, Introduction to Indian Cyber Law, Cyber space and
Cyber security.
Skill Development Activities:
1. Discuss the case of “Carlill vs Carbolic Smoke Ball Company” case
2. Discuss the case of “Mohori Bibee v/s Dharmodas Ghose”.
3. Discuss any one case law relating to minor.
4. State the procedure for getting patent for ‘inventions’ and / or ‘non-
inventions’.
5. List at least 5 items which can be categorized as ‘hazardous substance’
according to Environment Protection Act.
6. List out any top upcoming jobs in cyber security and examine the skills
requiredfor the same.
7. Any other activities, which are relevant to the course.
Text Books:
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House,
NewDelhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing
House,New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book
House
7. Sushma Arora, Business Laws, Taxmann Pulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th
Ed.
9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New
Delhi
11. K. Rama Rao and Ravi S.P., Business Regulatory Framework., HPH
12. N.D. Kapoor, Business Laws, Sultan Chand Publications
Latest edition of text books may be used.
Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the students will be able to
a. Explain the concepts of business ethics and its approaches.
b. Examine the business and organizational ethics in the present context.
c. Analyze the ethical aspects in marketing and HR areas.
d. Analyze the ethical aspects in finance and IT areas.
e. Examine the impact of globalization on business ethics.
Syllabus: Hours
The Indian Business scene, Ethical Concerns, LPG & Global trends in business ethics,
Business ethics rating in India. Organizations & Organization culture, Types of
Organization, Corporate code of ethics –Formulating, Advantages, implementation
Professionalism and professional ethics code.
Module No. 3: Ethical Aspects in Organization – I 08
Marketing ethics and Consumer ethics – Ethical issues in advertising, Criticisms in
Marketing ethics, Ethics in HRM: Selection, Training and Development – Ethics at
workplace – Ethics in Performance Appraisal.
Module No. 4: Ethical Aspects in Organization - II 08
Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) Identify the importance of corporate governance.
b) Know the rights, duties and responsibilities of Directors.
c) Analyse the legal & regulatory framework of corporate governance.
d) Outline the importance and role of board committee.
e) Understand the major expert committees’ Reports on corporate governance.
Syllabus: Hours
31
33
34
35
Skill Enhancement Courses/Generic/OECs
Sl. No. Name of the Courses
1 Community Project Reports & Viva Voce
2 Company Financial Statements Analysis and Reports
3 Internship in Audit firms
4 Industry Analysis and Reports
5 E-Commerce
6 Collective Bargaining & Negotiation Skills in Business
7 Training & Development
8 Stock Market Operations
9 Communication & Documentation
10 New Venture Planning and Development
11 Personal Tax Planning and Tax Management
12 Cyber Security
13 Leadership & Team Development
14 Event Management
15 Basics of Spreadsheets modelling
16 Advanced Spreadsheets modelling
17 Advertisement & Personal Selling
18 Managing Digital Platforms
19 ERP Applications
20 Business Communication
21 Life Skills
22 Managerial Skills
23 Personal Financial Planning
24 Accounting for Everyone
25 Financial Literacy
26 Financial Environment
27 Public Policy
28 Investment in Stock Markets
29 Good Governance
30 Sustainable Development Goals
31 Risk Management
32 Digital Marketing
33 Others (if any)
37