ST JOSEPH’S UNIVERSITY

#36, Lalbagh Main Road, Bangalore 560027

A Public-Private-Partnership University under RUSA 2.0 of
MHRD (Government of India)
Established by the Karnataka Govt. Act No. 24 of 2021

DEPARTMENT OF COMMERCE
Bachelor of Commerce [B.Com]
Curriculum
Adhering to National Education Policy [NEP]

www.sju.edu.in
 Department of Commerce | B.Com Curriculum

# CONTENTS PAGE NO.

1 About the University 02

2 About School of Business 02

3 Programme Profile 03

4 B.Com curriculum under NEP framework 04

5 B.Com programme structure under NEP 05

6 Glossary 06

7 Program pedagogy 08

8 Program assessment 08

9 Course Matrix 10

10 First Semester Courses 13

11 Second Semester Course 20

12 Third Semester Course 27

13 Fourth Semester Course 35

Page 1 of 68
 Department of Commerce | B.Com Curriculum

1 ABOUT THE UNIVERSITY

St Joseph’s University is a Jesuit university at the heart of Bengaluru, the Silicon city of India. Established in
1882 by Paris Foreign Mission Fathers, the management of the University was handed over to the Jesuit
order (Society of Jesus) in 1937. The University was first affiliated with the University of Madras and later
with the Mysore and Bangalore universities. In 1986, St Joseph’s University became the first affiliated
University in Karnataka to offer postgraduate courses. In 1988, it became the first University in Karnataka
to get a Research Centre, and in 2005, it was one of five Universitys in Karnataka that was awarded
academic autonomy. In February 2021, St Joseph's University bill was presented in the Karnataka
Legislative Assembly and was subsequently passed by the Legislative Assembly and Karnataka Legislative
Councill. The University received its University status on 2 July 2022 and was inaugurated as India’s first
Public-Private-Parnership University by the Honourable President of India, Smt. Droupadi Murmu on 27
September 2022.

As a university, we are dedicated to excellence in education. Over the years, our students have been
ranked among the finest in the country, as attested by our illustrious alumni. With an accomplished faculty
both in teaching and research, the university is home to leading centres of excellence on campus. Here we
try to create leaders for a better world, leaders deeply rooted in our philosophy “Fide et Labore” (a Latin
phrase that means "Faith and Toil"), who commit themselves to excel in the fields they choose. We make
every effort to be relevant, innovative, and creative. St Joseph’s continues to be a place of deep care for
each person, especially those who feel most vulnerable.

VISION

St Joseph’s is a Jesuit institution. Jesuit education is inspired and motivated by the person and message of
Jesus Christ. St Joseph’s educates women and men to be learners for life.

MISSION

1. Academic Excellence: Studying subjects is a major task. All the necessary facilities are made
available for students like reading room, good library and computer lab with internet facility to
assist them in the same.

2. Character Formation: Character development is an essential aspect of education. A person is what

his/her values are. Your character includes your behavior, your values and attitudes to life and to
others and the way you face life. Building up character, a sense of hard work, perseverance,
honesty, integrity, sensitivity to others and universal love that embrace all people, cutting across
barriers of language, religion and caste.

3. Social Concern: The Management has made a policy of admitting, as far as possible, students from
the socio-economically marginalized groups. It is the vision of the University to train students who
are socially conscious and ready to stake their lives for the oppressed and the exploited. Our task as
educators is to create in the student a deeper understanding of oneself and to change the world by
creating plentiful opportunities for personal and social growth and total development. For the
members of the Society of Jesus, education is not a commercial activity. It is a mission.
Our mission is to build up a group of young men and women who would be agents of change in society and
work towards a secular world of fraternity, equality, and justice.

Page 2 of 68
 Department of Commerce | B.Com Curriculum

2 SCHOOL OF BUSINESS
The School of Business at St. Joseph's University provides an enabling environment to help its students
stand out both academically and in shaping them to an overall balanced personality both in terms of the
University’s vision and today’s competitive environment. Since its commencement, the Department has
continuously evolved offering diverse programs in the field of business studies. The Department aims at a
holistic and integral formation of its students, fostering in them a spirit of academic excellence, character
formation and social concern, shaping them to become “men and women” for others. The department
strives to equip in its students’ skills required to face the challenges of a dynamic business world.

▪ Vision: To impart value-based quality education to serve the ever-changing global needs in the field
of commerce by preparing men and women who will be agents of change.
▪ Mission: School of Business strives to provide quality Commerce education by adopting effective
teaching-learning processes along with developing the required values, skills and attitudes to create
business leaders with a passion for the world of business who will understand the economic, social,
and global context of business.

3 PROGRAM PROFILE
The Programme is designed to provide a comprehensive understanding of Commerce education and to
train the students in communication skills effectively and inculcate entrepreneurship skills and decision-
making capabilities. The Programme also includes practical exposure in the form of case studies, projects,
presentations, industrial visits and interaction with experts from the industry. It facilitates students to
acquire adequate knowledge in the field of financial accounting, Taxation, Finance, banking, Cost
Accounting, Corporate administration, Marketing, Business laws, international business, Event
management, Quantitative methods, Research, Marketing, Entrepreneurial Development and Operations
management. The Programme also offers open electives based on NEP framework in first four Semesters
which is inter-disciplinary or multi-disciplinary in nature.

▪ Duration: 3 years (6 semesters). A student successfully completing Three (03) years of the program
will be awarded a Bachelor’s Degree in Commerce Or
Duration: 4 years (8 semesters). A student successfully completing Four (04) years of the program
will be awarded an Honours Bachelor’s Degree in Commerce.

▪ Eligibility for admission: Candidates who have completed Secondary Stage – Senior High school (10
+ 2) of Karnataka State or its equivalent are eligible for admission into this course as notified by the
University from time to time. Further, a candidate applying for the program must meet the
prescribed performance level in admission interview and admission entrance (if applicable).

Program EDUCATIONAL OBJECTIVE [PEOs]

1 The three year B.Com program aims at developing a student’s intellectual ability, executive
personality, and wide spectrum of managerial skills along with competency building qualities in
specific areas of business studies.
2 To make sustained efforts for the holistic development of the students and thereby empower them

Page 3 of 68
 Department of Commerce | B.Com Curriculum

to ably faced the challenges posed by changing business environment

3 The program also seeks to prepare students to be job-ready or drive entrepreneurship initiatives or
higher education in business at home and abroad.
4 To inculcate a spirit of Ethics and Social Commitment in the personal and professional life of
management graduates so that they add value to the society.
PEOs TO MISSION STATEMENT MAPPING
MISSION STATEMENTS PEO1 PEO2 PEO3 PEO4
1. Academic Excellence H M
2. Character Formation M H L
3. Social Concern H
H=High | L= Low | M=Moderate

PROGRAM OUTCOMES (POs)

1 PO1 Acquire knowledge of business operations, develop business acumen and managerial skills
and be capable of comprehensively managing the finance function.
2 PO2 Integrate concepts from functional areas (i.e. finance, marketing, operations, etc.) and
utilize qualitative and quantitative methods to investigate and solve business problems.
3 PO3 Encourage entrepreneurship spirit among students and encourage them to participate
effectively in social, commercial, ecological and civic issues ultimately leading to national
development.
4 PO4 Exhibit analytical and critical thinking skills in solving business problems arising due to
changes in the business environment.
5 PO5 Demonstrate people skills, communication skills, personality traits, professionalism,
social and emotional intelligence and also exhibit a spirit of cooperation, leadership, and
teamwork to accomplish pre-defined goals.

POs TO MISSION STATEMENT MAPPING

MISSION STATEMENTS PEO1 PEO2 PEO3 PEO4 PEO5
1. Academic Excellence H H H
2. Character Formation M L M H H
3. Social Concern L H L
H=High | L= Low | M=Moderate

4 B.COM CURRICULULUM UNDER NEP FRAMEWORK

The National Education Policy 2020 aims to provide inclusive and equitable quality education while also
addressing our country's growing developmental imperatives. With the rapidly changing employment
landscape and a globally diversified educational ecosystem, it is more important to not only learn but also

Page 4 of 68
 Department of Commerce | B.Com Curriculum

to know how to learn. The policy focuses on providing a diverse and holistic education by incorporating
knowledge of many disciplines into the curriculum.

Keeping in mind the NEP 2020, the School of Business at SJU intends to continuously revise and revamp of
the curriculum which will develop the creative potential of each individual and create new career growth
opportunities. Conceptual comprehension must be emphasized through pedagogies that encourage
communication, debate, research, and cross-disciplinary and interdisciplinary thinking. The curriculum is
developed on the Outcome-Based Education. Outcome-based education defines Program Educational
Objectives (PEOs), Program Objectives (POs) and Course Objectives (COs) for every program and student
progression is assessed based on their achievement status.

Discipline Specific
Core Courses [DSC]
Domain Knowledge
Major Discipline
Elective Courses [DSE]

Inter & Multi-

*Refer glossary section for description of these terms.

Open Electives [OEC]
B.Com Curriculum under NEP

disciplinary Perspective

Skill Development
Lanuguages [AECC]
Ability Enhancement
Foundation Courses
[AECC]

Hands on Experience Vocational Courses

Value Education

Research

The B.Com programmes based on NEP frameworks intends to develop higher order cognitive skills such as
critical thinking and problem solving and soft skills. The B.COM curriculum also focuses on academic
flexibility and practicability through internships thereby improving employability.

5 BCOM PROGRAMME STRUCTURE UNDER NEP

The program shall be structured in a semester mode with multiple exit options with Certification, Diploma
and Basic Bachelor Degree at the completion of first, second and third years, respectively. The candidate
who completes the four years Undergraduate Program, either in one stretch or through multiple exits and
re-entries would get a Bachelor’s degree with Honours.

Page 5 of 68
 Department of Commerce | B.Com Curriculum

The four-year undergraduate Honours degree holders with research component and a suitable grade are
eligible to enter the ‘Doctoral (Ph.D.) Program’ in a relevant discipline or to enter ‘Two Semester Master’s
Degree programme with project work’.

Qualify for Qualify for Qualify for

BCOM PROGRAMME STRUCTURE
C.COM D.COM B.COM
UNDER NEP

1st Semester 2nd Semester 3rd Semester 4th Semester 5th Semester 6th Semeter

2 AECC 3 AECC 2 AECC 3 AECC 2 DSC 2 DSC

3 DSC 1 DSC 3 DSC 3 DSC 2 DSE 2 DSE
1 SEC-SB 1 SEC-VB 1 SEC-SB 1 SEC-VB 1 VOC 1 VOC
1 OEC 1 OEC 1 OEC 1 OEC 1 SEC-VB SEC -SB

C.COM: Certificate in Commerce

QUALIFY FOR
D.COM: Diploma in Commerce B.COM
8th Semester 7th Semester
B.COM: Bachelor of Commerce Honors
3 DSC 3 DSC
B.COM (Hon): Bachelor of Commerce Honors
1 VOC 1 DSE

2 DSE or 1 VOC
Project/Internship 1 Research

6 GLOSSARY
Key terms with reference to NEP Curriculum:

1. Major Discipline Core Courses [DSC]: A Major discipline is the field in which a student focuses
during the course of his/her degree. A course in a discipline, which should compulsorily be studied
by a candidate as a core requirement is termed as a Core course. The core courses aim to cover the
basics that a student is expected to imbibe in that particular discipline. They provide fundamental
knowledge and expertise to produce competent, creative graduates with a strong scientific,
technical and academic acumen.

2. Major Discipline Elective Courses [DSE]: Elective Course is a course which can be chosen from a
pool of courses and which may be very specific or specialized or advanced or supportive to the
discipline/subject of study or which provides an extended scope or enables an exposure to some
other discipline/ subject/domain or which nurtures the candidate’s proficiency/skill. Elective
courses offered under the main discipline are referred to as Discipline Specific Electives. These
courses provide more depth within the discipline itself or within a component of the discipline and
provide advanced knowledge and expertise in an area of the discipline.

Page 6 of 68
 Department of Commerce | B.Com Curriculum

3. Vocational Courses [VOC]: These courses are to promote skills pertaining to a particular field of
study. The purpose of these courses is to provide students life-skills in hands-on mode so as to
increase their employability/ Self-employment. The objective is to integrate discipline related skills
in a holistic manner with general education.

4. Open Elective Courses [OEC]: These courses can be chosen from a pool of courses and which may
be very specific or specialized or advanced or supportive to the discipline/subject of study or which
provides an extended scope or which enables an exposure to some other discipline/subject/domain
or nurtures the candidate’s proficiency/skill.

5. Ability Enhancement Courses [AECC]: Ability enhancement courses are the generic skill courses
which are basic and needed to all to pursue any career. These courses ensure progression across all
careers.
a. Languages: Languages provide the medium of fresh and free thinking, expression and clarity
in thought and speech. It forms as a foundation for learning other courses. Helps fluent
communication.
b. Foundation Courses: Foundation Courses enable students to develop a deeper sense of
commitment to oneself and to the society and nation largely. These courses will supplement
in better understanding of how to integrate knowledge to application into a society.

6. Skill Enhancement courses [SEC]: These courses are offered to promote skills pertaining to a
particular field of study and imbibe values in students:
a. Skill Based SEC: These courses are designed to provide practical exposure to students and
equip students with relevant skills required for professional and personal growth.
b. Value Based SEC: The aim is for students not only to understand the values, but also to
reflect them in their attitudes and behaviour, and contribute to society through good
citizenship and ethics.
7. Project work/ Dissertation [with Viva voce] or Internship: Project work is considered as a special
course involving application of knowledge in solving / analysing / exploring a real-life situation /
difficult problem/ data analysis. Project Work has the intention to provide research competencies
at Undergraduate level. It enables to acquire special/ advanced knowledge through supplement /
support study to a project work. Candidates shall carry out project work on his/her own with an
advisory support by a faculty member to produce a dissertation/ project report.
[In the VIII Semester Students who do not opt for Research Project / Internship shall take two
elective courses].

Key terms with reference to OBE Framework:

1. Program: An educational programme in Business Administration leading to award of Degree. It

involves events/activities, comprising of lectures/ tutorials/outreach activities/ project work/viva/
seminars/ internship/ assignments/ presentations/ self-study/ quiz etc., or a combination of some
of these.

Page 7 of 68
 Department of Commerce | B.Com Curriculum

2. Course: Refers to usually referred to as ‘subjects’ and is a component of a program. All Courses
need not carry the same weight. Courses should define learning objectives and learning outcomes.
A Course may be designed to comprise lectures/ tutorials/ laboratory work/ fieldwork/ outreach
activities/project work/ vocational training/ viva/ seminars/ term papers/assignments/
presentations/ self-study/quiz etc. or a combination of some of these.

3. Credit: Credits represent the number of hours of learning that have been or need to be undertaken
in each course of study.

4. Outcome-Based Education (OBE): An approach to education in which decisions about the

curriculum are driven by the outcomes the students should display by the end of the course-
professional knowledge, skills, abilities, values and attitudes- rather than on the educational
process.

5. Programme Educational Outcomes: PEOs are statements that describe the Institution’s Mission
aligned with the program.

6. Program Outcomes: POs are statements that describe what the students graduating from any of
the educational Programmes should be able to do.

7. Course Outcomes: COs are statements that describe what students should be able to do at the end
of a course.

7 PROGRAM PEDAGOGY
Our teaching pedagogy is uniquely devised keeping in consideration the potential of every student so that
it may cater to the needs of students at every level from brilliant, mediocre to average. The pedagogy used
by our course instructors encourages independent thinking and helps the students develop holistic
perspectives, strong domain knowledge, contemporary skills-set and a positive attitude.
Classrooms Methodologies Beyond Classroom Industry Exposure
1. Classroom learning 1. Conferences 1. Internships
2. Use of multimedia 2. Projects 2. Industrial visits
(PowerPointpresentation, audiovisuals). 3. Seminars and workshops 3. International study
3. Case studies 4. Development programs tours
4. Games and group activities 5. Fests and competitions
5. Roleplay 6. Learning exchange
6. Guest lectures programs

7. Assignments & quizzes 7. Research-based

assignments
8. Outreach and drives

Page 8 of 68
 Department of Commerce | B.Com Curriculum

8 PROGRAM ASSESSMENT
Being in an University system, SJU has adopted the Credit Grade Based Performance Assessment (CGPA).
The weightage of the components of the course is as directed by the Bangalore University. The course
gives 40% weightage to Continuous Assessment (CA) comprising of Centrally Organized Mid Semester Test
and other exercises such as quiz, seminars, assignments, etc. and 60% weightage is given to End semester
Examinations.
Students must score a minimum of 35% / 35 marks in their End Semester Examination (ESE). The End
Semester Examination (ESE) will be held for 2 hours & for 60 marks. Students must score a minimum of
40% in aggregate of the CIA+ESE in each paper, as minimum marks for passing.

Components of Continuous Assessment

Assessment methods Remarks CA marks
▪ One hour examination
Mid-semester examination ▪ 25 marks written examination 25
▪ Centrally organized test

Assignment and tasks 1 Decided by the course instructor 10

Assignment and tasks 2 Decided by the course instructor 10

TOTAL 45
GUIDELINES FOR QUESTION PAPER SETTING AND SCHEME OF EVALUATION
 End semester Examination Question Paper Pattern. Time: 2 hours. Maximum marks: 60. The
evaluation system comprises of both internal faculty for question paper setting and for valuation of
papers.
 Question papers received will go through the Board of Examiners for scrutiny for content, the
suitability of marks, the inclusion of topics and typological / mistakes and language.
▪ Section A: Conceptual 3 marks x 5/6 questions = 15 marks: In this section, questions seek to
test a student’s conceptual knowledge of the subject and fact retaining abilities
▪ Section B: Analytical 5 marks x 2/3 questions = 10 marks: Questions in this section are to
test whether students can analyze.
▪ Section C: Descriptive 10 marks x 2/3 questions = 20 marks: In this section, students are
required to use a combination of facts, concepts, theories and judgment to explain the
subject matter. Writing skills are also tested in this section.
▪ Section D: Case Study/ Compulsory Question (1 x 15 marks = 15 marks): This section tests a
student’s ability to practically apply their theoretical knowledge of the subject. For papers,
theory-based papers, either a case study of compulsory questions can be asked. For
practical based papers, questions are numerical in nature.

Page 9 of 68
 Department of Commerce | B.Com Curriculum

8 COURSE MATRIX

SCHOOL OF BUSINESS
St. Joseph’s University B. Com Course Matrix - As per NEP Framework
Hours
Course Course
# Course Tittle per Credits
Code Type
Week
1 Language I AECC 3 3
2 Language II AECC 3 3
SEMESTER I

3 BC 1121 Financial Accounting DSC 4 4

4 BC 1221 Business Economics DSC 4 4
5 BC 1321 Indian Financial System DSC 4 4
6 BC OE01 Open Elective – I OEC 3 3
7 Digital Fluency (To be decided by university) SEC-SB 2 2

1 Language I AECC 3 3
2 Language II AECC 3 3
3 BC 2121 Quantitative Methods for Business Decisions DSC 4 4
SEMESTER II

4 BC 2221 Corporate Accounting-I DSC 4 4

5 BC 2321 Modern Marketing DSC 4 4
6 BC OE02 Open Elective – II OEC 3 3
7 *Foundation Course I (To be decided by university) AECC 2 2
8 Health Wellness/Social & Emotional Learning SEC-VB 2 2

1 Language I AECC 3 3
2 Language II AECC 3 3
SEMESTER III

3 Banking Law and Operations DSC 4 4

4 Corporate Accounting-II DSC 4 4
5 International Business DSC 4 4
6 Open Elective – III OEC 3 3
7 Basic of Spreadsheet for Business SEC-SB 2 2

1 Language I AECC 3 3
2 Language II AECC 3 3
SEMESTER IV

3 Corporate Finance DSC 4 4

4 Cost Accounting DSC 4 4
5 Business Law DSC 4 4
6 Open Elective – IV OEC 3 3
7 *Foundation Course II (To be decided by university) AECC 2 2
Page 10 of 68
 Department of Commerce | B.Com Curriculum

8 Business and Corporate Etiquette SEC-VB 2 2

1 Income Tax I DSC 4 4

2 Methods & Techniques of Costing DSC 4 4
SEMESTER V

3 Principles and Practices of Insurance DSC 4 4

4 Course from the Selected Elective Group DSE - 1 4 3
5 Course from the Selected Elective Group DSE - 2 4 3
6 Entrepreneurial Development VOC – 1 4 3
7 Internship and Report Writing SEC-SB 2 2

1 Income Tax II DSC 4 4

2 Principles and Practice of Auditing DSC 4 4
SEMESTER VI

3 Management Accounting and Analysis DSC 4 4

4 Course from the Selected Elective Group DSE - 2 4 3
5 Course from the Selected Elective Group DSE - 3 4 3
6 GST- Law and Practice VOC – 2 4 3
7 Financial Modelling SEC-VB 2 2
Total Credits for Degree Programme 144

Page 11 of 68
 Department of Commerce | B.Com Curriculum

9 Elective Groups

ACCOUNTING AND TAXATION GROUP

# Elective Subject NEP
1 DSE 1 Advanced Accounting – I V SEM
2 DSE 2 Accounting for Business Decisions V SEM
3 DSE 3 Corporate Taxation VI SEM
4 DSE 4 Advanced Accounting – II VI SEM

FINANCE GROUP
# Elective Subject NEP
1 DSE 1 Advanced Corporate Finance V SEM
2 DSE 2 International Finance V SEM
3 DSE 3 Fintech VI SEM
4 DSE 4 Securities Analysis and Portfolio Management VI SEM

ACCOUNTING AND FINANCE GROUP

# Elective Subject NEP
1 DSE 1 International Finance V SEM
2 DSE 2 Accounting for Business Decisions V SEM
3 DSE 3 Corporate Taxation VI SEM
4 DSE 4 Securities Analysis and Portfolio Management VI SEM

MARKETING GROUP
# Elective Subject NEP
1 DSE 1 Consumer Behaviour & Marketing Research V SEM
2 DSE 2 Retail Management V SEM
3 DSE 3 Digital Marketing VI SEM
4 DSE 4 Services Management VI SEM

Page 12 of 68
 Department of Commerce | B.Com Curriculum

First
Semester
 2 AECC
 3 DSC
 1 OE
 1 SEC-SB

Page 13 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
I Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 1121 FINANCIAL ACCOUNTING DSC 4
Hours a Week

To familiarize the students with the concepts of financial accounting.

Course Objective/s: To provide student a comprehensive understanding of accounting method for
various business operations.
Course Outcomes
CO1 Understand the conceptual framework of accounting and reporting standards.

CO2 Analyse the computational metrics in royalty accounting.

CO3 Evaluate the contractual obligation and method of accounting Hire purchase system of
accounting.
CO4 Apply the techniques of accounting in consignment.
CO5 Enumerate the conversion procedure of incomplete records into system of double Entry
Reference Books:
# Title Author/s Publisher
1 Financial Accounting Anil S and Rajesh Kumar V Himalaya Publishing House
2 Fundamentals of Accounting & Financial Analysis Chowdary A Pearson Education
3 Financial Accounting R.L. and V.K. Gupta Sultan Chand Publishers
4 Basic Financial Accounting Jain S P & Narang Kalyani Publishers
5 An Introduction to Accountancy Maheshwari Vikas Publishing House
Learning by Doing activities [8 hours]
1. Analysing the framework of accounting process.
2. Analyze the differences and critically evaluate single entry and double entry system.
Program Outcome
Cos PO1 PO2 PO3 PO4 PO5

1 1
2 2 1
3 2
4 2 2
5 1
3=High|1=Low|2=Moderate

Page 14 of 68
 Department of Commerce | B.Com Curriculum

Unit 1 FUNDAMENTALS OF ACCOUNTING 04 Hours

Accounting: Nature, Objectives and functions of Financial Accounting. Accounting Principles, Concepts &
Conventions - GAAP (Concept only). Accounting standards: Concept – importance – Introduction to IASB,
IFRS and Ind AS – Standard setting in India.
Unit 2 ROYALTY ACCOUNTS 12 Hours
Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short Workings – Recoupment of Short
Working under restrictive (Fixed Period) and non-restrictive (Floating Period) - Recoupment within the
Life of the Lease – Treatment of Strike and Stoppage of work – Accounting Treatment in the books of
Lessee and lessor – Journal entries and Ledger Accounts including Minimum Rent Account.
Unit 3 HIRE PURCHASE SYSTEM 12 Hours
Difference between Hire Purchase and Installment Purchase system–Theoretical concepts–Hire Purchase
Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net
Cash Price – Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in
the books of Hire Purchaser and Hire Vendor (Asset Accrual Method only).
Unit 4 CONSIGNMENT ACCOUNTS 12 Hours
Introduction – Consignor – Consignee – Goods Invoiced at Cost Price – Goods Invoiced at Selling Price –
Normal Loss – Abnormal Loss – Valuation of Stock – Stock Reserve – Journal Entries – Ledger Accounts in
the books of Consignor and Consignee.
Unit 5 CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY 12 Hours
Steps in conversion of single entry into double entry - ascertainment of sales, purchases, stocks, cash and
bank balances, capital etc. - preparation of final accounts.

Page 15 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
I Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 1221 BUSINESS ECONOMICS DSC 4
Hours a Week

1. To orient the students on the theories of consumption and production in

an economy.
Course Objective/s:
2. To enable students, understand the market structures and impact of the
macroeconomic concepts on business.
Course Outcomes
CO1 Understand the rationale of business economics.
CO2 Recognize and apply the theories of consumption in business.
CO3 Analyse costs in the short run and long run production functions.
CO4 Describe the various market structures and its relationship.
CO5 Assess the impact of various macroeconomic concepts on business.
Reference Books:
# Title Author/s Publisher
1
Intermediate Microeconomics Hall R. Varian East West publication

2 Managerial Economics H.R. Appannaiah HPH

3 Business Economics R.K. Lekhi& S.L. Aggarwal
Kalyani
4 Microeconomics Robert, Daniel Pearson Education India
5 A Text Book of Economic Theory Stonier A.W. And Hague Longman Higher Education
Learning by Doing activities [8 hours]
1. Analyse the role of managerial economist
2. Compare and contrast the features of a Monopoly market & Oligopoly market.
3. Prepare a report on India’s BOP components.

Program Outcome
Cos
PO1 PO2 PO3 PO4 PO5
1 1
2 2 2 1
3 2 2 1
4 3
5 2
3=High|1=Low|2=Moderate

Page 16 of 68
 Department of Commerce | B.Com Curriculum

COURSECONTENTS
Unit 1 INTRODUCTION TO MANAGERIAL ECONOMICS 06 Hours
Introduction, meaning, objectives and scope of managerial economics. Relationship with production,
marketing, finance and personnel.
Unit 2 THEORY OF CONSUMPTION 14 Hours
Concept of consumption function - Cardinal utility- Law of demand - Determinants of demand - movements
vs. shift in demand curve, Elasticity of demand, demand forecasting, techniques. Determinants of supply –
elasticity of supply. Application, problems solving of demand, supply and elasticity. Ordinal Utility -
Indifference curve - Budget line; Consumer’s equilibrium; Income and substitution effect; Price consumption
curve and the derivation of demand curve for a commodity.
Unit 3 THEORY OF PRODUCTION 10 Hours
Concept of Production function - Law of variables proportions - Isoquants, Return to scale- Economies and
Diseconomies of scale. The concept of opportunity Costs in the short run and long run, types of short run
costs. Profit maximization and cost minimization.
Unit 4 MARKET STRUCTURES 12 Hours
Perfect competition – assumptions - Equilibrium of the firm - role of time in price determination. Difference
between perfect competition and imperfect competition; Theory of Monopoly Firm - Equilibrium of
monopoly firm (short and long run). Price discrimination, Theory of monopolistic competition – features –
Short-run and Long-run Equilibrium; product differentiation. Duopoly firms- features. Oligopoly - Causes for
the existence of oligopolistic firms.
Unit 5 MACRO-ECONOMIC CONCEPTS 10Hours
Macro-economic concepts-inflation & deflation, Unemployment, Circular flow of income and wealth,
National Income – meaning, purpose, methods of calculating national income, Monetary and Fiscal policies,
international trade -balance of trade & balance of payments.

Page 17 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
I Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 1321 INDIAN FINANCIAL SYSTEM DSC 4
Hours a Week

1. To provide an elaborate understanding on the financial systems and

Course Objective/s: services in India.
2. To provide knowledge on the money market and capital market in India.
Course Outcomes
CO1 Understand the role of financial system in India.

CO2 Evaluate the functioning of Money Market and Capital Market.

CO3 Comprehend and evaluate challenges faced by regulators in the financial market.
CO4 Understand the role and functions of banking and financial institutions in India.
CO5 Familiarize and educate the students about the various financial services in India
Reference Books:
# Title Author/s Publisher
1 Financial Markets and Institutions Bhole, L. M Mc-Graw Hill Publishing
2 Financial Markets and Services Gordon E. & Natarajan K Himalaya Publishing House
3 Financial Markets, Institutions Kumar, V., Gupta, K., & Kaur, M Taxmann’s Publications
4 Financial Services Khan M. Y., & Jain, P. K McGraw Hill Publishing
Learning by Doing activities [8 hours]
1. Study the procedure to open a Demat account.
2. Draw the structure of Indian financial and banking system in India.
3. Analyse any three Mutual fund schemes

Program Outcome
COs PO1 PO2 PO3 PO4 PO5

1 2 2
2
3 1 2
4 3 1
5 2
3=High|1=Low|2=Moderate

Page 18 of 68
 Department of Commerce | B.Com Curriculum

COURSECONTENTS
Unit 1 INTRODUCTION TO FINANCIAL SYSTEM IN INDIA 08Hours
Overview of Financial System – Structure, Regulation & Functions – Financial Assets-Financial
Instruments- Financial Markets – Capital Market – Money Market – Interlink between capital market and
money market – Characteristics of Financial Market – Key elements of well-functioning of financial
system- Economic indicators of financial development.
Unit 2 MONEY MARKET 10 Hours
Money Market – concept, role, functions and importance; Components of Money Markets; Money
market instruments. The Reserve Bank of India (RBI)- structure and role; Money market operations
Monetary Policy Committee (MPC)-structure and role; Policy Rates. Impact of Monetary policy on
Inflation and
liquidity.
Unit 3 CAPITAL MARKET 10 Hours
Capital Markets –concept, role, functions and importance. Components of Capital market. Cash markets-
Equity and Debt, Depository (NSDL, CDSL). Primary and Secondary Markets –NSE, BSE, NIFTY, SENSEX.
Role of Stock Exchanges in India. Securities and Exchange Board of India (SEBI) – Role in capital market
development and Investor Protection and Awareness.
Unit 4 BANKING AND FINANCIAL INSTITUTIONS 12 Hours
Commercial Banking – Meaning and functions, Types of Banks –Public, Private and foreign Banks,
Payments Bank, Small Finance Banks, Cooperative Banking System and RRB’s. Investment Policy of
Commercial Banks and Consolidation of Banks in India.
Financial institutions - Concept, Objective composition and functions of All Indian Financial Institutions
(AIFI’s)- IFC, SIDBI, NABARD, EXIM Bank and NHB.
Unit 5 FINANCIAL SERVICES 12 Hours
Financial Services -Concept, types and importance. Types of Funds Based Services and Fee Based
Services. Factoring Services- meaning, types of factoring agreement. Forfaiting, Lease Financing in India.
Venture Capital- Meaning, stages of investment, types of VC, Angel Investment- Concept and importance,
Recent trends of Angel Investment in India. Crowd Funding -meaning, types. Mutual funds- meaning and
types only.

Page 19 of 68
 Department of Commerce | B.Com Curriculum

Second
Semester
 3 AECC
 3 DSC
 1 OE
 1 SEC-VB

Page 20 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
II Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 2121 CORPORATE ACCOUNTING- 1 DSC 4
Hours a Week

1. To familiarize the students to prepare financial statements in accordance

Course Objective/s: to IndAS.
2. To enable the students, learn valuation of different assets and shares.

Course Outcomes
CO1 Calculate and prepare Profits prior to incorporation
CO2 Comprehend the difference between current and non-current assets
CO3 Understand the methods of valuing shares.
CO4 Preparation of Profit and Loss statement under schedule III of Companies Act
CO5 Prepare the statement of changes in equity and balance sheet.
Reference Books:
# Title Author/s Publisher
1 Financial Accounting Anil Kumar, Rajesh Kumar & Mariyappa Himalaya Publishing House
2 Advanced Accountancy S. N. Maheshwari Vikas Publications
3 Financial Accounting Jain, S.P. & Narang Kalyani Publisher
4 Corporate Accounting Dr. S M Shukla, Dr. K.L. Gupta Sahitya Bhawan Publications
Learning by Doing activities [8 hours]
1. Study corporate dividend tax in India
2. Appraise Ind AS2,9&33
3. Study the procedure of incorporation of trial balance of branch in HO books

Program Outcome
Cos PO1 PO2 PO3 PO4 PO5

1 1 2
2 2
3 3 1 1
4 2 1
5 2 1 2
3=High|1=Low|2=Moderate

Page 21 of 68
 Department of Commerce | B.Com Curriculum

COURSE CONTENTS
Unit 1 PROFITS PRIOR TO INCORPORATION 12 Hours
Introduction to the process on incorporation of a company-Difference between incorporation and
commencement of a company. - Accounting of incomes and expenses during Pre- and Post-
Incorporation period. - Basis of allocation and apportionment of income and expenses for the Pre- and
Post-Incorporation period.
Unit 2 ACCOUNTING FOR CURRENT ASSETS AND NON- CURRENT ASSETS 10 Hours
Current Assets: Inventories (Ind AS 2) - Meaning, Objectives - Inventory valuation as per Indian
Accounting standards. Non-current assets (Ind AS 16) - Initial measurement - Measurement after
recognition or subsequent to initial recognition - Disposal of Fixed Assets; - Difference
betweenIntangible and Fictitious Assets, Accounting for Intangible assets (Ind AS 38).
Unit 3 VALUATION OF SHARES 10 Hours
Definition, Meaning, need for valuation, factors affecting valuation, earning per share (Ind AS 33),
methods of valuation, asset backing or intrinsic value method, yield valuation method, fair value
method. Fair Value method IFRS 13), approaches to valuation: Market approach, Income approach
Discounted Cash Flow (DCF) Method and Adjusted Net Asset Method, Basic Problems.
Unit 4 COMPANY FINAL ACCOUNTS I 10 Hours
Meaning, Preparation of Profit and loss Statement of Companies as per Schedule III of the Companies
Act, 2013- Revenue from operations-Profit before extraordinary Items-Profit before tax and Profit
after tax- Commission payable before charging such Commission and after charging such commission.
Unit 5 COMPANY FINAL ACCOUNTS II 10 Hours
Balance sheet - Meaning, Preparation as per Schedule III of the Companies Act, 2013-Statement of
changes in equity- Treatment of special items: Depreciation, Interest on Debentures, Provision for Tax,
Dividends: Interim & Proposed, Corporate Dividend Tax, Unclaimed dividend.

Page 22 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
II Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 2221 MODERN MARKETING DSC 4
Hours a Week

1. To familiarize the students with the conceptual framework of marketing

principles and practices.
Course Objective/s:
2. To enable the student to understand recent trends in modern marketing
practices.
Course Outcomes
CO1 Understand the conceptual framework of marketing & service.

CO2 Evaluate the concept of STP and consumer behaviour.

Analyse the elements of marketing mix in the context dynamic business
CO3
environment.
CO4 Comprehend the recent trends in marketing and its implication on business.
CO5 Appraise the differences in the marketing mix of a product and a service
Reference Books:
# Title Author/s Publisher
1 Marketing Management Philip Kotler Prentice Hall
2 Marketing Management J.C. Gandhi TMH
3 Marketing and Service management Sunil B Rao HPH
4 Consumer Behaviour and Marketing Research Nair, S. R Global Media
5 Modern Marketing Mohammed Umair Skyward Publishers

Learning by Doing activities [8 hours]

1. Design the service blue print for any one service sector.
2. Prepare any two companies product mix.
3. Develop an Advertisement copy for a new product
4. Develop a E content on Consumer Behaviour of a product of your choice and recent marketing

Program Outcome
COs PO1 PO2 PO3 PO4 PO5

1 1
2 2
3 1 2 1
4 2 3
5 1 1
3=High|1=Low|2=Moderate

Page 23 of 68
 Department of Commerce | B.Com Curriculum

COURSE CONTENTS
Unit 1 INTRODUCTION TO MARKETING AND SERVICES 12 Hours
Meaning and Definition-Market and Marketing-Approaches to marketing-Concepts of Marketing-
Functions of Marketing- Importance and Scope of Marketing- Difference between marketing & selling,
unethical practices in marketing. Services - Meaning and Definition, characteristics of services –
classification of services – distinction between goods marketing and service marketing, marketing mix in
service industry – growth of service sector in India. Designing the service process – services blueprint.
Unit 2 STP & CONSUMER BEHAVIOUR 8 Hours
STP – Meaning and Concept, Benefits of Market Segmentation, Basis of Market Segmentation,
Requisites of Effective Market Segmentation, Targeting & Positioning - Consumer Behaviour – Factors
influencing Consumer Behaviour, Buying Decision Process.
Unit 3 MARKETING MIX – I 12 Hours
Product Management: Decisions, Development and Lifecycle Strategies: Introduction, Levels of Products,
Classification of Products, Product Hierarchy, Product Line Strategies, Product Mix Strategies, Packaging
and Labelling, New Product Development, Product Life Cycle (PLC). Brand and Branding, Advantages and
disadvantages of branding. Pricing: Introduction, Factors Affecting Price Decisions, Cost Based
Pricing, Value Based and Competition Based Pricing, Product Mix Pricing Strategies, Adjusting the Price
of the Product, Initiating and Responding to the Price Changes.
Unit 4 MARKETING MIX – II 12 Hours
Distribution Management: Introduction, Need for Marketing Channels, Decisions Involved in Setting up
the Channel, Channel Management Strategies, Introduction to Logistics Management, Introduction to
Retailing, Wholesaling. Promotion Management-Managing Non-Personal Communication Channels:
Introduction, Integrated Marketing Communications (IMC), Communication Development Process,
Budget Allocation Decisions in Marketing Communications, Introduction to Advertising, Fundamentals
of Sales Promotion, Basics of Public Relations and Publicity.
Unit 5 TRENDS IN MARKETING 8 Hours
Concepts of E-business-Tele-marketing-M-Business- Green and Grey Marketing, Brown marketing,
Relationship Marketing-Retailing, Virtual Marketing, Event Management, Viral Marketing, Reverse
Marketing, Guerrilla Marketing-Customer Relationship Management- Meaning and Definition – Role of
CRM – Advantages and Disadvantages.

Page 24 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
II Semester

Code Course Title Session Credits

Duration Type
QUANTITATIVE METHODS FOR DECISION 60 4 Hours
BC 2321 DSC 4
MAKING Hours a Week

1. To familiarize students with basic arithmetic calculations and its

application in commerce.
Course Objective/s:
2. To enable students to apply statistical methods in the business context
and interpret results.
Course Outcomes
Apply basic concepts such as ratios and proportions, equations and profit and loss
CO1
to the business decision making process.
CO2 Compute simple interest and compound interest for a single and uneven cash flow.
CO3 Explain the relevance and role of statistics in business research.
Identify the appropriate measure of central tendency and dispersion to be used in
CO4
accordance with the case.
Compute of correlation and regression coefficients and the interpretation of the
CO5
same.
Reference Books:
# Title Author/s Publisher
1 Business Mathematics M Wilson Himalaya Publishing House
2 Statistical Methods Gupta S P S Chand & Sons
3 Business Statistics M Wilson Himalaya Publishing House
4 Business Statistics and Business Mathematics S P Gupta & P K Gupta S Chand & Sons

Learning by Doing activities [8 hours]

▪ Practice online mock tests from open-source domain like testbook.com etc
Program Outcome
COs PO1 PO2 PO3 PO4 PO5

1 1 2 3
2 2 1 2
3 2
4 2 1
5 2 1 1
3=High|1=Low|2=Moderate

Page 25 of 68
 Department of Commerce | B.Com Curriculum

COURSE CONTENTS
Unit 1 BASIC MATHEMATICAL CONCEPTS 12 Hours
Theory of equations (Linear, Quadratic and Simultaneous), Application of equations to business and
commerce- Ratio and Proportion – Basic Laws of Ratios, proportions –direct, inverse, compound. Mixed
proportions (time and work only) – Percentage – Application in business and commerce – Profit and loss,
simple discount.
Unit 2 INTEREST 08 Hours
Simple interest-meaning-basic calculations-Compound interest -Effective and nominal rate of interest.
Unit 3 INTRODUCTION TO STATISTICS 08 Hours
Importance of Statistics, scope, limitations. Classification of data, Tabulation – diagrammatic
representation of data -Relevance in Business research.
Unit 4 MEASURES OF CENTRAL TENDENCY AND DISPERSION 12 Hours
Mean, Median, Mode, Quartiles, Standard Deviation and Coefficient of variation. Skewness and Kurtosis
(only theory).
Unit 5 CORRELATION AND REGRESSION 12 Hours
Scatter diagram, Karl Pearson’s and Spearman’s correlation of coefficient. Regression, properties of
regression coefficient.

Page 26 of 68
 Department of Commerce | B.Com Curriculum

Third
Semester
 2 AECC
 3 DSC
 OEC
 SEC-SB

Page 27 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
III Semester

Code Course Title Duration Session Credits

Type
4 Hours
Banking Law and Operations 60 Hours DSC 4
a Week

Course Objective: To familiarise students with structure of banking laws and its operations
Course Outcomes:
CO1 Define banking structure and role in economic development.
CO2 Understand the regulatory and operational framework of banks.
CO3 Elucidate the banker and customer relationship.
CO4 Categorise and compare negotiable instruments.
CO5 Summarise the functions of collecting and paying banker.
Reference Books:
# Title Author/s Publisher
1 Banking Theory Law and Practice Gordan.E. and Natrajan.K Himalaya
2 Banking Theory Law and Practice Sundharam and Varshney Sultan Chand and Sons
3 Banking law & Operation M. Prakhas, Bhargabhi R Vision Book House
4 Banking Law and Practice in India Tannan M.L Indian Law House
5 Banking Theory & Practice S. P Srivastava Anmol Publications
Learning by doing activities 8 hours

Program
Outcomes
COs PO1 PO2 PO3 PO4 PO5

1 3 1
2 2 1
3 1 2
4 2 2
5 2 2
3=High|1=Low|2=Moderate

Page 28 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Role of Banks in economic development; Bank involvement in circular
flow of money; Different types of Banks and their functions; Investment
policy of Commercial Banks; Highlights of Narasimhan Committee
1 Banking System 10
report on Banking sector reforms; Distinction between NBFC and Banks,
Evolution of banking in India, Small finance banks-Concept, features,
Payments banks- Concept and features.
RBI, Organisation & Functions, Mechanism of supervision and
Regulatory &
regulation; Instructions of credit policy and monetary policy; KYC
2 Operational 10
guidelines; Bank ombudsman concept, features & procedure. Basics of
Framework
BASEL Norms.
Introduction, concept of Banker, Bank and Customer; General & Special
Relationships; Types of Customers, Account Holders and Deposits;
Banker and
Lending Operations, Principles of Bank Lending, Kinds of lending
3 Customer 12
facilities such as Loans, Cash Credit, Overdraft, Bills Discounting, Letter
Relationship
of Credit; Modes of creating charge Hypothecation, Assignment,
Mortgage, Pledge and Lien.
Negotiable Instruments Concept and Features, Kinds of Negotiable
Negotiable Instruments; Features of Promissory Notes, Bills of Exchange, Cheques;
4 10
Instruments Crossing of Cheques; Types of Crossing; Endorsements: Concept,
Essentials & Kinds of Endorsement.
Duties & Responsibilities of a Collecting Banker, Holder for Value,
Holder in Due Course, Statutory Protection to Collecting Banker; Paying
Collecting and
5 10 Banker Concept, Precautions, Statutory Protection to the Paying
Paying Bank
Banker; Dishonour of Cheques; Grounds of Dishonour; Consequences of
wrongful dishonour of Cheques.

Page 29 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
III Semester

Code Course Title Duration Session Credits

Type
4 Hours
Corporate Accounting –II 60 Hours DSC
a Week
4

To familiarise students with the application of accounting methodology practiced

Course Objective:
by Indian Corporates.
Course Outcomes:
CO1 Understand the process involved in redemption of preference shares.
CO2 Apply the legal provisions required in the process of capital Reduction.
CO3 Comprehend the accounting for Business combinations
CO4 Preparing Consolidated Financial Statements
CO5 Understand the process in winding up of a company
Reference Books:
# Title Author/s Publisher
1 Advanced Accountancy Vol. 1 & Vol. Dr. Maheshwari S.N & Dr. Maheshwari S. K Vikas Publishing House
2

2 Corporate Accounting Jain S.P. & Narang K.L Kalyani Publishers

3 Advanced Accountancy M.C. Shukla, T.S. Grewal & S.C. Gupta S. Chand & Company Ltd.,

4 Corporate Accounting S. Anil Kumar, V. Rajesh Kumar Himalaya Publisher

5 Corporate Accounting Vol. 1 & Vol. 2 Bhushan Kumar Taxmann

Learning by doing activities 8 hours

Program
Outcomes
COs PO1 PO2 PO3 PO4 PO5

1 3
2 2
3 1
4 3
5 2
3=High|1=Low|2=Moderate

Page 30 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Concept – Legal provisions as per section 55 of the Companies Act, 2013
– Treatment regarding premium and discount on redemption (Section
Redemption of 55 and 53 of the Companies Act, 2013) – Creation of Capital
1 Preference 10 Redemption Reserve Account (CRR) – Fresh issue of shares – Arranging
shares for cash balance for the purpose of redemption – Minimum number of
shares to be issued for redemption – Issue of Bonus shares by using CRR
account.
Concept, objective - Legal provision relating to Capital Reduction- steps -
Internal
2 8 Accounting entries on Internal Reconstruction- Re-organization through
Reconstruction
Surrender of shares- Preparation of reconstructed Balance sheet.
Introduction-Definitions- Business combination under acquisition
Business method (Ind AS103) – Determining acquisition date - Purchase
3 10
Combinations consideration - Measurement of Goodwill or Bargain purchase –
Transfer of consideration – Acquisition related cost.
Concept of Group company (Ind AS110) - Parent & Subsidiary Company
Consolidated –Treatment of Unrealized Profit on stock and assets- Revaluation of
4 financial 18 Assets and Liabilities- Inter Company Owing; Calculation of Cost of
Statements Control – Non-Controlling Interest – Preparation of Consolidated
Balance Sheet.
Concept -Types - Voluntary Winding up or Winding Up by the Court -
Calculation of Preferential payments – Pro-rata Payment - Treatment of
5 Liquidation 6
capital surplus– liquidator’s final statement of Accounts, recent
developments.

Page 31 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
III Semester

Code Course Title Duration Session Credits

Type
4 Hours
International Business 60 Hours DSC
a Week
4

To familiarize the students with the concepts, functions and practices of

Course Objective:
international business.
Course Outcomes:
CO1 Comprehend various international terms and concepts.
CO2 Develop an entry strategy into other markets recognising the forces governing the process of
globalisation.
CO3 Identify the impact of political, economic, social and cultural variables in international business.
CO4 Analyse the international business from a multi-centric perspective.
CO5 Understand the mechanics of EXIM trade.
Reference Books:
# Title Author/s Publisher
1 International Business Aswathappa. K. Tata McGraw Hill
2 International Business Shyam Shukla Excel Books
3 International Business SuB.Com Rao Tata McGraw Hill
4 International Business Mohammed Umair Skyward publishers
5 International Business Don Ball and Wendell McCulloch Tata McGraw Hill
Self-learning topics: 8 hours

Program
Outcomes
COs PO1 PO2 PO3 PO4 PO5

1 2
2 2 2
3 3
4 3 2
5 2
3=High|1=Low|2=Moderate

Page 32 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Nature and Scope of International Business; Drivers of IB; IB and
Nature of domestic business comparison; Participants in International Business;
1 International 10 Evolution of IB; Strategies of entering international business;
Business Approaches to International Business (Ethnocentric, Polycentric and
Regio-centric); Integration between countries-Levels of integration.
Globalization- Features and stages; Benefits and pitfalls of globalization
on Indian economy; Essential Conditions for Globalization; Barriers to
Globalization in India; Role of WTO in promoting Globalization;
International Organization Models (International, Multinational, Global,
2 Globalization 12 Transnational Companies); Types of MNCs; Organizational Structures
for International Operations, Functional Structure, Product Structure,
Geographical Structure, Matrix Structure, SBU structure; Role of MNCs
in International Business. De-globalization and Co-opetition (Concept
only).
Analysing Market Environment; Components of International Marketing
International
Environment-Micro Environment (Functional areas of Business,
3 Marketing 10
Suppliers, Marketing intermediaries, Customer; Competitors;
Environment
Shareholders); Macro Environment (PESTLE)
Human Resources - IHRM and domestic HRM; Scope of IHRM. HR
planning; Selection of expatriates; Expat training; Expat remuneration.
Resources for
Expat failures and ways of avoiding; Repatriation.
4 International 12
Facilities & location - strategic role of foreign plants; components of
Operation
international logistics; managing service operations- Outsourcing and
Offshoring - Concept, scope of services, benefits and limitations.
Purpose of Export Trade; Benefits of exports to companies; Types of
Exports, Procedure, Steps & Documentation; Pricing in Export/Import
5 EXIM trade 08
Trade; Functions and services of EXIM bank; EXIM Policy; Appraisal of
FDI Policy.

Page 33 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
III Semester

Code Course Title Duration Session Credits

Type
2 Hours
Basic of Spreadsheet for Business 30 Hours SEC-SB 2
a Week

Unit Title Hours Contents

Getting Introduction to Excel, various ribbons and components of a
Acquainted spreadsheet, creating basic workbook, auto fill, copying & pasting
with Excel formulas, Selecting Ranges, name ranges, Columns and rows, Using
1 12
Goal Seek. Formula Errors • Using Logical Functions (IF AND OR). Text
Functions, sum, sumifs, count, countifs, max, min, average, NPV, IRR
and other functions used in the evaluation of business projects.
Working With Sorting by One Column • Sorting by Colours or Icons • Sorting by
Data Ranges Multiple Columns • Sorting by a Custom List • Filtering Data • Creating
a Custom AutoFilter • Using an Advanced Filter. PivotTables • Creating a
2 12 PivotTable • Specifying PivotTable Data • Changing a PivotTable’s
Calculation • Filtering and Sorting a PivotTable • Working with
PivotTable Layout • Grouping PivotTable Items • Updating a PivotTable
• Formatting a PivotTable • Creating a PivotChart • Using Slicers •.
Formatting And Creating worksheet charts, editing and formatting charts, Changing
Presentation Chart Labels, Changing the Chart Background, Histogram, Security
3 6 features- Unlocking Cells, Worksheet Protection, Workbook Protection,
Password Protecting Excel Files, printing and outlines. Sharing
workbooks.

Page 34 of 68
 Department of Commerce | B.Com Curriculum

Fourth
Semester
 2 AECC (Languages)
 3 DSC
 OEC
 AECC (Foundation Course)
 SEC-VB

Page 35 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
IV Semester

Code Course Title Duration Session Credits

Type
4 Hours
Corporate Finance 60 Hours DSC 4
a Week

To enable students to understand the concepts of financial management.

Course Objective:
To imbibe basic concepts which enable the financial decision making
Course Outcomes:
CO1 Understand the concept of financial management and the dynamic role played by the financial
manager
CO2 Comprehend the optimum capital structure for financial decisions
CO3 Assess the investment decisions using various techniques
CO4 Understand the various components of working capital management
CO5 Familiarize and educate the students about the dividend policy and types of dividend
Reference Books:
# Title Author/s Publisher
1 Financial Management Chandra, Prasanna Tata McGraw Hill
2 Financial Management Gupta & Shashi Kalyani Publisher
3 Financial Management Khan and Jain Tata McGraw Hill
4 Financial Management Maheshwari, S.N S.Chand
5 Financial Management Mohammed Umair Skyward Publisher
Learning by doing activities 8 hours

Program
Outcomes
COs PO1 PO2 PO3 PO4 PO5

1 2 1
2 2
3 1 3
4 2
5 2
3=High|1=Low|2=Moderate

Page 36 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Concept of Finance –Finance Function – Aims of Finance Function –
Organization structure of Finance Department - Financial Management –
1 Introduction 08 Changing role of finance managers - Goals of Financial Management –
wealth and profit maximisation – Financial Decisions – Financial Planning
– Steps in Financial Planning – Principles of Sound Financial Planning.
Capital structure decisions – Meaning, Overview of financing choices –
Financing The financing process; internal and external financing, Computation &
Decisions based Analysis of EBIT, EBT, EPS- Operational and financial leverage - Business
2 16
on Capital risk and its effect on the use of financial leverage. (Problems) Cost of
Structure capital – individual sources and weighted average cost of capital.
(Problems)
Investment Decision: Introduction –Process – Techniques: Payback
Investment
3 12 Period, Accounting Rate of Return, Net Present Value, Internal Rate of
Decisions
Return and Capital rationing using profitability index (Single Period),
Concept of Working Capital – Significance of Adequate Working Capital –
Problems arising from excess or inadequate Working Capital –
Working Capital
4 10 Determinants of Working Capital – Sources of Working Capital. Cash
Management
management- motives of holding cash, inventory management,
receivables management (concept only).
Dividend Dividend Decision: Introduction– Determinants of Dividend Policy –
5 06
Decisions Types of Dividends – Bonus shares (Theory only)

Page 37 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
IV Semester

CODE Course Title Duration Session Credits

Type
4 Hours
Cost Accounting 60 Hours DSC
a Week
4

Course Objective: To facilitate students to ascertain the cost of various products and services and
prepare quotations.
Course Outcomes:
CO1 Understand the fundamental aspects of Cost Accounting and Preparation of Cost sheet
CO2 Comprehend the various methods and techniques of material costing
CO3 Analyse and ascertain the cost of labour through different methods
CO4 Apply the various costing concepts in the ascertainment of overhead cost of various products and
services
CO5 Demonstrate skilled expertise in reconciling financial and cost data
Reference Books:
# Title Author/s Publisher
1 Methods and techniques of Cost Accounting AroraM N Himalaya
2 Cost Accounting Theory and Practices Banerjee B PHI Learning
3 Cost Accounting Jain &Narang Kalyani Publishers
4 Advanced Cost Accounting Madegowda J Himalaya
5 Advanced Cost Accounting S.N.Maheshwari Sultan Chand
Learning by doing activities 8 hours
Program
Outcomes
COs PO1 PO2 PO3 PO4 PO5

1 3 2 1 2
2 3 2 1 2
3 3 2 1 2
4 3 2 1 2
5 3 2 3
3=High|1=Low|2=Moderate

Page 38 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Introduction Concept of Cost, Costing and Cost Accounting–Objectives of Costing-
To Cost Comparison between Financial Accounting and Cost Accounting– Designing
1 Accounting 12 and Installing a Cost Accounting System. Cost Concepts-Classification of
Costs– Elements of Cost. Preparation of Cost Sheet –Tenders and
Quotations.
Concepts and Objectives: Direct Material, Indirect Material. Material Control
– Purchasing Procedure – Store Keeping. Techniques of Inventory Control –
Material Stock Levels– EOQ – ABC Analysis –VED Analysis-Perpetual Inventory
2 12
Cost and System–Documents used in Material Accounting. Methods of Pricing
Control Material Issues: FIFO, Simple and Weighted Average Price Method-
Problems.
Concept– Types: Direct Labour, Indirect Labour–labour control –Idle Time–
Labour Cost Overtime–Labour Turnover- Time Rate System, Piece rate System, Incentive
3 10
and Control Systems Halsey plan, Rowan premium plan & Taylor’s and Merrick’s
differential Piece Rate System.
Concept–Classification of Overheads– Control of Overheads – Allocation and
Overhead
4 10 Apportionment of factory Overheads – Primary and Secondary Overhead
Distribution
Distribution Summary–Repeated and Simultaneous Equations Method.
Reconciliati Need for Reconciliation– Reasons for differences in Profit or Loss shown by
on of Cost Cost Accounts and Profit or Loss shown by Financial Accounts. Preparation
5 and 8 of Reconciliation Statement and Memorandum Reconciliation Account.
Financial
Accounts

Page 39 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
IV Semester

Code Course Title Duration Session Credits

Type
4 Hours
Business Law 60 Hours DSC
a Week
4

• To provide students with an understanding of the Indian legal system

Course Objective: • To analyse the impact of business law on the functioning of business and
commercial transactions.
Course Outcomes:
CO1 Understand the concept of jurisprudence and the Indian legal system.
CO2 Interpret the Contract Laws to analyse case facts
CO3 Analyse the implications of Competition and Consumer laws on business decisions
CO4 Examine the provisions pertaining to IPR protection in India
CO5 Understand the legal and ethical implications of the Environment Protection Act on business
processes
Reference Books:
# Title Author/s Publisher
1 Business Law ND Kapoor Sultan Chand & Sons
2 Business Law Aswathappa. K & Ramachandra Himalaya Publishing
3 Business Law Tulsian McGraw Hill India
4 Law of Contract and Specific Relief Avtar Singh Eastern Book Company

5 Bare Acts:
Indian Contract Act 1872, Sale of Goods Act 1930, Competition Act 2002, Consumer Protection Act 2019, The Patents
Act 1970, Environment Protection Act 1986

Programme Outcome
Course Outcome
PO1 PO2 PO3 PO4 PO5
1 2
2 3 3
3 2
4 1 2 1
5 3
3=High | 1= Low | 2=Moderate

Page 40 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Jurisprudence: Introduction to law – Classification of law – Hierarchy of
Introduction To
1 5 Courts – Meaning and Scope of Business law – Sources of Indian
Business Law
Business Law.
Indian Contract Act, 1872: Definition of Contract - Essentials of a valid
contract –Discharge of Contract- Remedies for breach of contract.
2 Contract Laws 20 Indian Sale of Goods Act, 1930: Definition of contract of sale, essentials
of contract of sale, conditions and warrantees, Rights and duties of
buyer, rights of an unpaid seller. .
The Competition Act, 2002: Objectives-Features of Competition Act,
CAT, offences and penalties under the Act, Competition Commission of
Competition India.
Consumer Protection Act, 2019: Definition of the terms’ consumer,
3 And Consumer 12
consumer dispute, defect, deficiency, unfair trade practices and
Laws services. Rights of the consumer under the Act, Consumer Redressal
Agencies – District Forum, State Commission, National Commission.

IPR: Meaning, Need, types – TRIPS – Fair Dealings

Patents: invention and non-invention, procedure to get patent,

restoration and surrender of lapsed patent, infringement of patent.
Intellectual
4 10 Nature of Copyright - Subject matter of copyright: original literary,
Property Rights
dramatic, musical, artistic works; cinematograph films and sound
recordings – Registration Procedure – Terms of protection - Ownership
of copyright - Assignment and licence of copyright – Infringement -
Remedies & Penalties

Environment Protection Act, 1986: Objects of the Act, definitions of

Environmental
5 5 important terms: environment, environment pollutant, environment
Law
pollution, hazardous substance and occupier, types of pollution.

Page 41 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
IV Semester

Code Course Title Duration Session Credits

Type
2 Hours
Business and Corporate Etiquettes 30 Hours SEC-VB 2
a Week

Unit Title Hours Contents

Introduction I Business Etiquette – Meaning & characteristics - Essentials of Business
To Business Etiquette – Generally accepted Etiquette practice – Dimensions of
and Corporate Business Etiquettes: Telephone, Meeting, Interview (Before, After and
1 8
Etiquette
During Interview), Workplace, Business party, letter, e-mail. Social
Media Etiquettes.
Corporate Corporate Culture & its components – values – Addressing Ethical
Culture and issues – Cross cultural values and expectation – Etiquette techniques
Expectations and styles under various corporate cultures. Business Communication
– SMS Language, Corporate Expectations - Professionalism –
2 10
Importance of Professional behavior – Dress Code. Meeting: Protocol
– Agenda – Chairing. General Disability Etiquette - Attitude and
Conflict Management, Indian Business Etiquette

Presentation Presentation Skills: Importance, Basic Courtesies – Small talk, Greetings,

Skills Handshakes. PPT presentation – Essentials of good presentation –
3 8 Spokesperson – Group Discussion: Introduction, Types, Do’s and Don’ts,
Elevator pitch, Body Language, Verbal communication, Resume
preparation and Grooming.

Page 42 of 68
 Department of Commerce | B.Com Curriculum

Open
Elective
Courses

Page 43 of 68
 Department of Commerce | B.Com Curriculum

Open Elective Course Matrix

# Course Title Offered to Duration Credits
3 Hours
1 Fundamentals of Finance All students 3
a Week
I Semester

3 Hours
2 Business Intelligence All students 3
a Week
3 Hours
3 Advertisement & Content Management All students 3
a Week

3 Hours
1 Business Strategy and Innovation All students 3
a Week
II Semester

All students 3 Hours

2 Principles of Marketing 3
[Except students of school of business] a Week
3 Hours
3 Start-up Management All students 3
a Week

3 Hours
1 Financial Health and Well-being All students 3
a Week
III Semester

3 Hours
2 Emerging Business Technologies All students 3
a Week

All students 3 Hours

3 Investing in Stock Markets 3
[Except students of school of business] a Week

3 Hours
1 Social Media Marketing All students 3
a Week
IV Semester

3 Hours
2 Intellectual Property Management All students 3
a Week
3 Hours
3 Innovation Management All students 3
a Week

Page 44 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
I Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC1 Fundamentals of Finance 45 Hours All students 3
a Week

To familiarise students with basic concepts & trends in finance

Course Objectives:
To enable students, understand scope of branches in finance
Course Outcomes:
Illustrate the framework for financial planning to understand the overall role finances play in
CO1
his/her personal life.
CO2 Demonstrate an understanding of role and importance of the finance function in business.
Explore the role of government in the economy & demonstrate the components of a public
CO3
budget and its impact on social welfare and economic development.
CO4 Summarize emerging trends in finance
Reference Books:
# Title Author/s Publisher
1 Basic Business Finance Dr. S.P. Gupta Sahitya Bhawan

2 Basic Finance for Nonfinancial Managers Fernandez Kendrick Kendrick Fernandez

3 Basic Financial Management Khan M Y McGraw Hill India

4 Personal Financial Planning Murali SuB.Comkrishna Himalaya Publisher

5 Public Finance H L Bhatia S Chand

Page 45 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Scope and importance of personal finance; Steps in personal financial
Personal planning; Identifying life financial goals; Investor’s life cycle,
1 Finance 10 Accounting for income and expenses; Translating savings into
investments; Understanding risk profile; Examining investment
avenues; Creating portfolio to meet financial goals.
Scope and Goals of Corporate Finance; Finance Functions; Interface
Corporate between Finance and Other Business Functions; Steps in Financial
2 Finance 10 Planning; Considerations in Investment Decisions; Dividend Policy and
its relevance; Concept of Working capital Management and its
Components.
Scope of Public Finance; Role of Public Finance in Economic
Development; Types of Public Budget; Structure of Public Budget;
3 Public Finance 10 Classification and Sources of Public Revenue; Classification and
Cannons of Public Expenditure; Budget analysis of the Government
of India (Previous Financial Year).
FinTech companies – Role and Importance; Cryptocurrency – Pros and
Trends in Cons; Factors driving growth of Digital wallets and Payments’ bank;
4 Finance 10 Sustainable Finance and its importance; Framework of Peer- to-peer
lending; Credit score – Importance and process; Islamic finance –
Concept and underlying principles.
Learning by Doing activities: 5 Hours

Page 46 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
I Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC2 Business Intelligence 45 Hours All students 3
a Week

To enable students, analyse the overall business environment and evaluate its
Course Objective: various components in business decision making.
To enable students, understand and apply intelligence and business
Course Outcomes:
CO1 Familiarise the concepts and components of Business Intelligence (BI).

CO2 Critically evaluate use of environmental Scanning in Business Intelligence.

CO3 Analyse the impact of dynamic business environment on the operations of business.
CO4 Comprehend business research process.
Reference Books:
# Title Author/s Publisher
1 Business Environment Text and Cases Francis Cherunilam Himalaya Publishing House

2 Essentials of Business Environment K. Aswathappa Himalaya Publishing House

3 Business Environment Paul McGraw Hill Education

4 Marketing Research Rajendra Nargundkar McGraw Hill Education

5 Marketing Research G.C. Beri McGraw Hill Education

Page 47 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Definition, feature and significance of business intelligence, the
Foundation to distinction between intelligence, information and data, strategies of
1 Business 12 information gathering, information asymmetry and competitive
Intelligence advantage, types of business intelligence, business
intelligenceapplications, Role and importance of Artificial intelligence.
Meaning and objectives of environment scanning; Environmental
Environment Appraisal and Scanning Techniques (SWOT and PESTEL); Difference
Scanning for 10 between micro and macro environment; Components of micro
2
Intelligence environment and its implications on business performance, analysing
organisational position and preparing strategic advantageprofile, core
competencies of business.
Nature of economic environment, evaluation of economic systems,
Types of economic policies and its impact on business policies,
Analysis of positive and negative effects of new economic policy, Types of
3 Business 10
Political Systems, business risks posed by the Indian political system,
Environment component of legal environment, need for embracing technology,
impact of technology and Socio-Cultural environment onBusiness.
Introduction Meaning, scope and characteristics of business research, varioustypes
to 08 of research, research process-Data collection, Analysis and
4 Business interpretation.
research
Learning by Doing activities: 5 Hours

Page 48 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
I Semester

Code Course Title Offered to Session Credits

Duration
Advertisement & Content
3 Hours
OEC3 Marketing 45 Hours All students 3
a Week

Course Objective: To introduce students, the concepts and principles of advertising.

To familiarise students with essential concepts and tools of content marketing.
Course Outcomes:
Familiarise the concept of advertising and recognize the social and ethical implications of
CO1
advertising.
CO2 Infer the role of creativity in advertising and the various advertising process
CO3 Articulate the role and methods of media planning
CO4 Learn content creation framework for producing effective content on a consistent basis.
Reference Books:
# Title Author/s Publisher
1 Advertising Creative Strategy, Copy & Design Altstiel, Tom & Grow, Jean Sage Publication

2 Foundations of Advertising Chunawala&Sethia Himalaya Publishing House

3 Advertising Principles & Practices Wells, Burnett, Moriarty Prentice Hall

4 Content Marketing Schaefer Joe Wilson E.C. Publishing

5 Digital Marketing Seema Gupta McGraw Hill Education

Page 49 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Introduction, Need, Scope, Role & Importance of Advertisement;
Understanding Advertising as a tool of Communication and its difference with
1 Advertising 10 Propaganda, Publicity, PR; Personal Selling & Sales Promotion; Types
and Classification of Advertising; Ad agency and its function. Ethical
Issues in Advertising; Social Criticism of Advertising.
Role of Creativity in advertising; Types of Appeals and Advertising
Advertising Messages; Ad Campaign – Concept and Importance; Brand versus
2 Process 10 Social Ad campaigns; Campaign Planning & its components; Role of
Research in Advertising; Importance of a Copywriting; How toDevelop
an Effective Copy, AIDAS.
Understanding Media & It’s Creative Co-ordination with other
Advertising 10 Marketing functions; Types of Media: Print Media, Broadcast Media,
3
Media Outdoor, Transit, Traditional, Direct Mail & Internet,
Theircharacteristics, Benefits & Drawbacks, Emerging Media
Platforms.
Content creation for online platforms- types of content: written,
Content 10 audio, picture, video; Optimising content for web and for social
4
Marketing media, influencers, connecting with influencers, headlines and data;
Content strategy & challenges; Blog Marketing.
Learning by Doing activities: 5 Hours

Page 50 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
II Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC4 Business Strategy and Innovation 45 Hours All students 3
a Week

To introduce the concepts of business strategy and innovation

Course Objective: To understand the importance of strategy and innovation in competitive and
institutional landscapes.
Course Outcomes:
CO1 Comprehend the basic concepts and principles associated with business strategy

CO2 Familiarise the role of vision, mission and objectives in strategic process
CO3 Analyse conceptual framework of various business strategies
CO4 Infer the importance of innovation and change management in business
Reference Books:
# Title Author/s Publisher
1 Business policy and Strategic Management Vipin, Kamala & Srinivasan PHI

2 Strategic Management Concept & Cases Glueck, William F McGraw Hill

3 Business Innovation MR Whiteley Nick Createspace

4 Strategic Management Adela Kazmi, Azhar Kazmi McGraw Hill India

5 Business Strategy Tracy Brian Manjul Publishing House

Page 51 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Scope and Importance of strategy in Business; Strategy Vs Policy;
Foundation to Strategic thinking Vs Strategic management Vs Strategic planning;
1 Strategy 10 Nature of strategic plan; nature of strategic decisions; approaches to
strategic decision making; levels of strategies; The
strategicmanagement process.
Defining purpose of business; VMOSA framework, concept of goals,
Strategic 10 Integration of individual and organisation goals; Formulation of
2 Planning mission and objectives; Strategies to achieve objectives; Reasons
forchange in mission and objective; Ethics and strategy.
Corporate strategy- Concept of corporate strategy, offensive strategy,
Business defensive strategy, scope and significance of corporate strategy;
3 10
Strategies Generic competitive strategy - Generic vs. competitive strategy, the
five generic competitive strategy, competitivemarketing strategy
option, offensive vs. defensive strategy.
Organisational Planned and unplanned change, causes or forces of organisational
change and 10 change, managing planned change, choosing a change strategy,
4
innovation creativity and innovation in organisations, organizational
creativityand innovation process, learning organisation.
Learning by Doing activities: 5 Hours

Page 52 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
II Semester

Code Course Title Offered to Session Credits

Duration
All students
3 Hours
OEC4 Principles of Marketing 45 Hours [Except B.COM 3
a Week
& B.Com]

To familiarize the students with the conceptual framework of marketing

Course Objective: principles and practices.
To understand the recent trends in marketing.
Course Outcomes:
CO1 Familiarise the conceptual framework of marketing & consumer behaviour.

CO2 Analyse the elements of marketing mix in the context dynamic business environment.
CO3 Articulate the concept of STP and its application in marketing process.
CO4 Comprehend the recent trends in marketing and its implication on business.
Reference Books:
# Title Author/s Publisher
1 Principles of Marketing Philip Kotler Pearson

2 Marketing Management Mohammed Umair Skyward Publishers

3 Marketing Management J.C. Gandhi McGraw Hill India

4 Marketing Management Sontakki Kalyani Publishers

5 Fundamentals of Digital Marketing Puneet Bhatia Pearson

Page 53 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Nature, Scope and Importance of Marketing; Difference between
Foundation to 10 marketing and selling; Unethical practices in marketing; Importance
1 Marketing of consumer behaviour in marketing; Factors influencing
ConsumerBehaviour, Buying Decision Process.
Product- Classification, Product development stages and life cycle;
Marketing Mix 10 Pricing- Importance, Pricing strategies; Place – Role of distribution in
2 marketing, Channel Management Strategies; Promotion-Components
of promotional mix.
Purpose of segmentation; Bases of Segmentation; Criteria for Successful
STP 10 Segmentation; Targeting strategies- Target market selection; Purpose
3
of positioning; Steps in Product Positioning.
Digital Marketing – Meaning, drivers of digital marketing in India;
Trends in 10 Moment marketing, Viral marketing, Social Media Marketing,
4
Marketing Relationship marketing (scope); International marketing – Features,
challenges in international marketing.
Learning by Doing activities: 5 Hours

Page 54 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
II Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC4 Start-up Management 45 Hours All students 3
a Week

To familiarize students with the process and operations of business start-ups.

Course Objective:
To understand the challenges of running a start-up.
Course Outcomes:
CO1 Familiarise the entrepreneurial ecosystem and its challenges to business start-ups.

CO2 Identify the new ideas, process and opportunities to be an entrepreneur

CO3 Analyse entrepreneur market condition and preparation of financial statement
CO4 Comprehend the significance of survival and growth in the context of business start-ups
Reference Books:
# Title Author/s Publisher
1 Launching New Ventures Kathleen R Allen Cengage Learning

2 A Visual Guidebook for Building Your Startup Fisher & Duane Mc Graw Hill Education

3 Managing New Ventures Concepts and Cases Anjan Raichaudhuri Prentice Hall

4 Small- Scale Industries and Entrepreneurship Vasant, Desai Himalya Publication House

5 Entrepreneurship Development and SBE Charantimath& Poornima Pearson Education

Page 55 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

The Rise of the start-up Economy; The Six Forces of Change; The Start-
Start-up up Equation; The Entrepreneurial Ecosystem; Challenges of Start-ups in
1 Ecosystem 10 India; Factors impacting emergence of start-ups in India; importance of
start-ups for India’s economic development. Features of Unicorn
companies;
Generating Business idea - Sources, methods of brainstorming, need
Start-up 10 for creativity; Challenges in Business idea development; Sources,
2 Process methods of brainstorming, need for creativity; Challenges inBusiness
idea development.
Business planning process, drafting business plan; leadership-
Start- up 10 Challenges, Legal issues – forming business entity, considerations and
3
Planning Criteria, requirements for formation of a Private/Public
LimitedCompany.
Funding with Equity – Financing with Debt- Funding start-ups with
Funding and bootstrapping- crowd funding- strategic alliances- Networking.
4 10
Survival Venture Capital; Financial assistance under Startup India; Stages of
growth in a new venture; Reasons for new venture failures- Scaling
Ventures –preparing for change – Leadership succession; Exit
strategies.
Learning by Doing activities: 5 Hours

Page 56 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
III Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC4 Financial Health and Well-being 45 Hours All students 3
a Week

1. To familiarise students with basic concepts of financial health

Course Objectives:
2. To understand financial planning and budgeting
Course Outcomes:
Illustrate the framework for financial well-being to understand the overall role finance plays in
CO1
personal life.
CO2 Demonstrate an understanding of financial environment and its components
CO3 Explore the various avenues of investment and insurance plans
CO4 Comprehend the process of financial planning and budgeting
Reference Books:
# Title Author/s Publisher
1 Financial Literacy Durrant Shaun M Malvary, LLC
2 Financial Literacy MalabreNevar Theodore Noble Financial Investment
3 Confessions of a Financial Planner Holland David Holland Productions
4 Personal Financial Planning Murali SuB.Comkrishna Himalaya Publisher
5 Financial Literacy Mohammed Umair Himalaya Publisher

Page 57 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Role and importance of money, Ill effects of money, Concept of financial
Foundation to
health and well-being, Pillars of financial health, Financial Literacy –
1 Financial 10
Concept and Scope, Prerequisites of Financial Literacy – Financial
Well-being
knowledge, financial skills and financial etiquette.
Types of financial institutions, Classification of Banks in India, Scope of
Financial fintech services and Cashless banking, financial services offered by post
2 08
Environment office, Credit rating for individuals– Concept, factors considered for
computing credit score.
Objectives of investing, Difference between saving and investment,
Investment avenues- Investment Portfolios– Physical, Financial,
Protection and
3 10 Marketable and Non-Marketable. Need and importance of life and
Investment
health insurance. Types of life, retirement plans-NPS; and health
insurance plans.
Financial planning – Importance, application and procedure. Preparing a
Financial budget, Budget surplus and deficit, Avenues for parking surplus and
4 Planning and 12 Sources of meeting deficit, Personal and Family Budget – Importance
Budgeting and Pro forma, Steps in preparing an efficient budget, financial tools for
individuals.
Learning by Doing activities: 5 Hours

Page 58 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
III Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC5 Emerging Business Technologies 45 Hours All students 3
a Week

To enable students, understand Emerging Business Technologies and its impact

Course Objectives:
on business
Course Outcomes:
CO1 Describe the concepts f blockchain and its applications in business
CO2 Analyse various cyber security threats and means of combating them
CO3 Understand concepts of Artificial Intelligence and critically evaluate use its applications.
CO4 Explain concept of IoT and its applications
Reference Books:
# Title Author/s Publisher
1 Block Chain: A Practical Guide to Developing Business Bambara & Allan McGraw Hill
2 Internet of Things Bahga & Madesetti Orient Blackswan
3 Cyber Security K S Manoj Notion Press
4 Marketing Research Rajendra Nargundkar McGraw Hill Education
5 Introduction to Artificial Intelligence atterson Dan W. Pearson Education India

Page 59 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Concept of blockchain, Why use blockchain technology, Barriers to
blockchain adoption, Technological and cryptographic elements in
Foundation to
1 10 blockchain, Blockchain platforms, Blockchain applications, Digital
Blockchain
Currency, the limitations, opportunities and challenges of blockchain,
The “Evil Side” of blockchain and legal regulations for blockchain.
The computer security problem, targets and attacks - Approaches to
computer security, Definition of cyber-crime and threat, Classification –
Cyber-crimes current threats and trends, diversity of cyber-crime, cyber hate crimes,
2 10
and security cyber terrorism, Basic security terminology, Security model,
Cryptography, Authentication and remote access, Intrusion detection
systems.
Concept and brief history of AI, Types of environment, Proposing and
evaluating AI applications, Importance of search for AI, Knowledge
Artificial
3 10 representation issues, the human element in expert systems,
Intelligence
Application of AI in various business functions, Issues and ethical
concerns surrounding AI, How AI is transforming business.
Various Platforms for IoT, Real-time Examples of IoT, Overview of IoT
components and IoT Communication Technologies, Challenges in IoT,
4 IoT 10 Cloud Platforms for IOT, Virtualization concepts and Cloud Architecture,
Cloud computing, benefits, Cloud services — SaaS, PaaS, IaaS, Cloud
providers & offerings.
Learning by Doing activities: 5 Hours

Page 60 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
III Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC6 Innovation Management 45 Hours All students 3
a Week

To develop and recognize students own creativity and carry out innovative work
Course Objective:
in an effective way.
Course Outcomes:
Understand the concept of Innovation & Creativity and build a foundation in creative thinking
CO1
among the students.
CO2 Infer the role of creativity in advertising and the various the advertising process
CO3 Demonstrate the scope and significance of Innovation Management
CO4 Comprehend concept of product and process innovation
Reference Books:
# Title Author/s Publisher
1 Innovation Management C S G Krishnamacharyulu Himalaya Publishing House
2 Competitive Innovation Management James A Christiansen Macmillan Business
3 Innovation Management Paul Trott Pitman
4 Managing innovation in the New Millennium S. S. George The ICFAI Press
5 Creating Innovators Wagner, Tony Scribner

Page 61 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Concept, Characteristics, Importance, Principles of Innovation, Process
Innovation and of Innovation, Types of innovation, Models of Innovation, Innovation
1 10
Creativity process, Managed innovation. Creativity - Concept, Importance,
Creativity Process, Hurdles to Creativity.
Creativity Thinking: Traditional V/S Creative Thinking, Individual
Tools for Creativity Techniques: Meditation, Self-Awareness, &Creative Focus
2 10
Innovation Group Creative Techniques: Brain Storming, off The Wall Thinking
&Thinking Hats Method.
Scope, Characteristics, Evolution of Innovation Management,
Significance, Factors Influencing Innovation, Innovation diffusion
Innovation
3 10 theory, managing innovation within firms: - Managing uncertainty,
Management
Managing project portfolio, Management tools for innovation,
Innovation and Operations, Management Design principles
Product Innovation: Concept, Packaging and Positioning Innovation
Areas of
4 10 Process Innovation: Concept, Requirement & Types: Benchmarking-
Innovation
TQM Business Process Reengineering.
Learning by Doing activities: 5 Hours

Page 62 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
IV Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC7 Investing in Stock Markets 45 Hours All students 3
a Week

To familiarise students with working of stock marketing and stock trading

Course Objective:
techniques.
Course Outcomes:
CO1 Comprehend the basic structure and components of financial marketing
CO2 Understand constituents of fundamentals analysis and it impact on stock trading
CO3 Explain conceptual framework of various technical analysis
CO4 Infer the stock trading process and the role of stock market participants
Reference Books:
# Title Author/s Publisher
1 Playing Stock Market with Technical Analysis Bhushan Jadhav RIGI Publication
2 Guide to Indian Stock Market Jitendra Gala Buzzing stock Publishing
3 Investing in Stock Markets Mohammed Umair Skyward PU
4 Indian Financial System Siddhartha Sankar Shah McGraw Hill India
5 Financial Markets and Institutions Tracy Brian Manjul Publishing House

Page 63 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Overview of Financial System, Structure, Regulation & Functions;
Overview of
Financial Instruments; Interlink between capital market and money
1 Financial 04
market. Key elements for well-functioning of financial system, Economic
Markets
indicators of financial development.
Stock Broker, Investor, Depositories, Clearing House, Stock Exchanges.
Role of stock exchange, Stock exchanges in India- BSE, NSE. Security
Indian Stock Market Indices: Nifty, Sensex and Sectoral indices, Sources of financial
2 10
Market information. Trading in securities: Demat trading, types of orders, using
brokerage and analyst recommendations, Do's & Don'ts of investing in
markets.
Top down and bottom-up approaches, Analysis of international &
domestic economic scenario, Industry analysis, Company analysis
(Quality of management, financial analysis: Both Annual and Quarterly,
Fundamental
3 12 Income statement analysis, position statement analysis including key
Analysis
financial ratios, Cash flow statement analysis, Industry market ratios:
PE, PEG, Price over sales, Price over book value, EVA), Understanding
Shareholding pattern of the company.
Trading rules (credit balance theory, confidence index, filter rules,
Technical market breath, advances vs declines and charting (use of historic prices,
4 08
Analysis simple moving average and MACD) basic and advanced interactive
charts.
Learning by Doing activities: 5 Hours

Page 64 of 68
 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
IV Semester

# Course Title Duration Session Credits

Type
4 Hours
Intellectual Property Management 45 Hours OE 3
a Week

• To provide students with an understanding of intellectual property rights

Course Objective:
• To analyse the impact of intellectual property management on business

Course Outcomes:
CO1 Understand the types of intellectual property rights.
CO2 Examine the international registration protocols.
CO3 Analyse the implications of IPM on economics.
CO4 Apply and evaluate IPM strategies.
Reference Books:
# Title Author/s Publisher
1 Business Law ND Kapoor Sultan Chand & Sons
2 Business Law Aswathappa. K & Ramachandra Himalaya Publishing
3 Business Law Tulsian McGraw Hill India

Page 65 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

Introduction to Concept of IPR – Types Patent, Copyright, Related Rights, Trademarks,
1 Intellectual 10 Industrial Design, Geographic Indicator, New Plant Variety Protection.
Property Rights Importance of IP as an asset.
Introduction to Concept of IPM - Need for IPM – Role of legal practitioners and
Intellectual managers in IPM.
2 10
Property Overview of International Registration – The Madrid System, The Hague
Management System, The Lisbon Agreement, Patent Cooperation Treaty (PCT).
Economic IP a tool for economic development - Economic rationale for IP
Perspectives on Protection – Creating value from IPRs: Practicing, licensing, cross
3 IPM 8 licensing, litigation and deterring. Use of IP as collateral and in
exchanges. Economic consequences arising from neglect of
intellectual Property.
IP strategy and value creation – Creation of exclusivity and defence
against attacks by other companies - Internal IP Strategy – IP Audit, IP
Strategy for Policy, IP Protection and Maintenance - External Strategy – IP
Intellectual Enforcement, Enhance Competitiveness, Public Policy Issues.
4 12
Property Open Source – Open initiatives: Creative Commons, attribution, Share
Management Alike, Non Commercial, No Derivative Works - Advantages and
disadvantages of open source licensing model – Copyleft – Open source
criteria – Types of open source licenses – Open source challenges.

Page 66 of 68
 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
IV Semester

Code Course Title Offered to Session Credits

Duration
3 Hours
OEC9 Social Media Marketing 45 Hours All students 3
a Week

To familiarize students with the concepts and operations of Social Media

Course Objective:
Marketing.
Course Outcomes:
Understand what social media is, the various channels through which it operates, and its role in
CO1
marketing strategy.
CO2 Establish a Video Marketing Strategy and learn YouTube Advertising
Prepare Facebook Ads and Instagram Ads and understand how to effectively brand their social
CO3
media Pages
CO4 Demonstrate how to effectively design a website and apply SEM and SEO
Reference Books:
# Title Author/s Publisher
1 Social Media Marketing Evans Liana Pearson Education
2 Marketing with social media Coles Linda John Wiley & Sons
3 Social Media Marketing Marshal Chris Independently Published
4 Social Media Marketing Mastery Income Kazravan Enterprises
5 Social Media Marketing Zarei Ehsan Lulu.com

Page 67 of 68
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

What is social media? Means of developing social media is, Managing
Information – Aggregators, Google Alerts, Blogs. Getting a company
Introduction to
1 10 ready for Social Media Content Management Touchpoint analysis,
social media
Scheduling, creating content, managing content programs, Planning
Worksheets.
YouTube Long - form video platforms, setting up a channel, Managing
content - Video Flow - Google Pages for YouTube Channel – Verify
Channel Webmaster Tool – Adding Asset - Associated Website Linking
YouTube
2 10 - Custom Channel URL - Channel ART - Channel Links – Channel
Marketing
Keywords - Branding Watermark - Featured Contents on Channel -
Channel Main Trailer - Uploading Videos - Uploading Defaults - Creator
Library - Practical Examples.
Facebook & Instagram- Creating groups and pages, Tips and Guides –
Major Social
Posts, Paid Promotion Ads, Contests, Twitter - Set-up and usage Tips.
3 Media 10
LinkedIn - Tips and Guides Review of profiles. Pinterest - Visual social
Platforms
media and bookmarking, Set-up and management.
Web Marketing, Understanding Website, Domain, Hosting & Web
Web site server, Web site v/s Portals, Web site designing basics, types of
4 10
planning websites, types of webservers, SWOT analysis of website, Optimization
of Web Site, SEM, SEO, Content marketing and ROI.
Learning by Doing activities: 5 Hours

Page 68 of 68