MAHARISHI UNIVERSITY OF INFORMATION TECHNOLOGY

Evaluation Scheme & Syllabus for

Course: B. Com

(Effective from the Session: 2023-2024 as approved

by Academic council held on 20/05 /2023 )

MAHARISHI SCHOOL OF BUSINESS MANAGEMENT

1
 Index BOS File

School Name: Maharishi School of Business Management

Department Name: Commerce

Name of Program: B. Com

S. No Item Page number
1 BOS Notification 2022-23 1
2 Attendance of BOS 2022-23 2
3 Minutes of Meeting 2022-23 3
4 BOS Notification 2023-24 4-6
5 Attendance of BOS 2023-24 7
6 Minutes of Meeting 2023-24 8-9
7 Ordinance 10 - 12
8 Program Outcomes (PO) and Program 13
Specific Outcomes (PSO)
9 Evaluation Scheme 14 - 22
10 Detailed Syllabus of Program 23 - 179

Signature of Faculty Signature of Dean Signature of Dean Academics

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3
4
B. Com

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The Board of Studies for School of Business Management is to be constituted to recommend various academic
processes/activation for approval by Academic Council of the University. It is requested to approve following
committee for Board of Studies.

A. Internal Members:
S.NO Names of Members Email ID Designation Affiliation
1. Dr. AkhandPratap Singh [email protected] Registrar MUIT
2. Dr. Trapty Agarwal [email protected] Dean Academics MUIT Noida
3. Dr. Neeraj Jain [email protected] Dean Academics MUIT Lucknow
4. Dr. Smita Mishra [email protected] Dean, SOBM MUIT Noida
5. Dr. Smriti Srivastava [email protected] Dean, SOBM MUIT Lucknow
6. Dr. Sapan Asthana [email protected] Faculty, SOBM MUIT Lucknow
A. External Experts
S.NO Names of Members Email ID Designation Affiliation
1. Dr. K.K. Shukla [email protected] Subject Expert University
m of Lucknow
2 Mr. J.K.Upadhyay jkupadhyay@banasdairy. Industr AMUL Lucknow
coop y Expert

9
 Maharishi University of Information Technology

School of Business Management

Ordinance for Undergraduate Programmes

Effective from Academic session 2024-25

Transcendental Meditation (TM):

Group meditation is an integral part of the institution. A student of MUIT has to go learn
TM within the first semester of his admission.

Outline of the TM Program

Day 1: Introduction to Transcendental Meditation

Day 2: Personal Instruction in the

Transcendental Meditation Technique Day 3:

Understanding correct practice and enjoying

the benefits

Day 4: Mechanics of Stress Release

Day 5: Vision of the goal: knowing about the higher states of consciousness

Note: Day 2 to Day 5 should be over 4 consecutive days

REGULATIONS GOVERNING CREDIT BASED SEMESTER SCHEMEFOR

UNDERGRADUATE PROGRAMMES (B.Com., BBA)

Duration of the Course:

• The duration Course shall extend in 8 semesters of a minimum of 16 weeks
each to ensure 90 actual working days in a semester. Each semester shall
consist of 16 weeks of study (excluding the time spent for the conduct of
final examination of 8 semesters).

CODING SCHEME:

• The code of the subject is comprised of alphabets and numbers.

• Alphabets defines the course. Example:

o VAC – Value Added Course

10
 o AEC - Ability Enhancement Course
o SEC – Skill Enhancement Course
o BBA – Bachelor of Business Administration
o BCOM – Bachelor of Commerce
• The code comprises of 3 digits XYZ
o X defines semester
Ex: 1 for 1st semester
o Y define the type of subject
o 0 – Theory
o 1- Practical / Lab
o 2 – Seminar / Project / Dissertation
o Z defines sequence
Maximum period for completion of the Course:

• 1st year: 2 semesters: Certification

• 1st year & 2nd year: 4 semesters: Diploma

• 1st year, 2nd year & 3rd year: 6 semesters:

o B.Com.
o BBA
• 1st year, 2nd year, 3rd year & 4th year: 8 semesters:
o B.Com (Hons / Research)
o BBA (Hons / Research)
Faculty Requirement:
• In the student faculty ratio is 1:30.

Evaluation Scheme:

Type of Subject Total Marks Internal Marks End Term Marks

Theory with 4 Credits 100 30 70

Theory with 2 Credits 50 20 30

Practical with 4 Credits 100 30 70

Practical with 2 credits 50 20 30

Internship / 50 50 0
Industry Interaction

Project (Major / Minor) 50 20 30

Dissertation with 10 credit 350 100 250

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Eligibility Criteria for Passing:

• 40% or more should be the minimum criteria in internal as well as external assessment.

Attendance:

• A candidate shall be considered to have satisfied the requirement of attendance for a

semester if he/she attends not less than 75% of the number of classes actually held
up to the end of the semester in each of the subject.
• Any student who fails to comply with the required attendance of 75% will
not be allowed to sit in the end semester exam.

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 MAHARISHI UNIVERSITY OF INFORMATION TECHNOLOGY

MAHARISHI SCHOOL OF BUSINESS MANAGEMENT

B.COM PROGRAMME
PROGRAM EDUCATIONAL OBJECTIVES

PEO 1: To make Graduates able to apply management theories in solving problems of industries and
society.

PEO 2: To develop professional skills along with quality of leadership, team work, and performing
ethical responsibilities in the organization as well as society.

PEO 3: To make Graduates able to demonstrate problem solving skills by gathering and assessing
appropriate information.

PEO 4: To lead a stress free life in harmony with internal and external environments managing work-
life balance.

PEO 5- Students will critically evaluate and reflect learning and development throughout their carrier.
They will have the ability to conduct research related to Maharishi Yoga and contribute to the body of
knowledge in the field.

PROGRAM OUTCOMES

PO1: Graduates will exhibit knowledge of various disciplines of commerce, business, accounting,
economics, and finance, auditing and marketing, along with technical advancement.

PO2: Graduates will cope up with the latest developments in the contemporary, national, and global
level through effective transaction of the curricular and co-curricular aspects.

PO3: Graduates will exhibit attitude for working effectively and efficiently in a global business
environment.

PO4. Creating a stress-free, collaborative and ethical environment where research, innovation and
creativity can flourish

PROGRAM SPECIFIC OUTCOMES

PSO: Graduates will exhibit proficiency in various accounting practices, including auditing,
taxation, and financial reporting, ensuring accurate financial record-keeping and compliance
with regulatory standards.
PSO2: Graduates will integrate ethical principles into business practices, making sound moral
decisions and fostering trust and integrity in organizational settings.

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 EVALUATION SCHEME

SEMESTER 1
S.No. Category Course Course Title Hours per Credits
Code week
CIA ESE L T P
1 Core Course I BCM 101 Financial 30 70 3 1 0 4
Accounting
2 Core Course II BCM 102 Micro Economics 30 70 3 1 0 4

3 Minor Course BCM 103 Principles of 30 70 3 1 0 4

Management
4 Interdisciplinary BCM 104 Introduction to 30 70 3 1 0 4
course Statistics

5 Ability AEC 111 English 20 30 0 0 4 2

Enhancement Language
course &Communication
Skills

6 Value-added VAC 101 Environmental 20 30 2 0 0 2

Courses Studies

7 Audit Course AEC 101 SOC I 20 30 2 0 0 0

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 EVALUATION SCHEME

SEMESTER 2

S.No. Category Course Course Title Hours per week Credits

Code

CIA ESE L T P

1. Core Course I BCM201 Corporate 30 70 3 1 0 4

Accounting
2. Core Course II BCM202 Macro Economics 30 70 3 1 0 4

3. Minor Course BCM203 Business 30 70 3 1 0 4

Organization &
Behaviour

4. Interdisciplinary BCM204 Corporate 30 70 3 1 0 4

course Governance &
Business Ethics

5. Skill SEC211 Computer & IT 20 30 0 0 4 2

Enhancement Applications
course

6. Value-added VAC201 Indian Constitution 20 30 2 0 0 2

Courses

7. Audit Course AUD201 SOC II 20 30 2 0 0 0

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 EVALUATION SCHEME

SEMESTER 3

S.No. Category Course Course Title Hours per week Credits

Code

CIA ESE L T P

1. Core Course I BCM301 Cost and 30 70 3 1 0 4

Management
Accounting
2. Core Course II BCM302 Auditing 30 70 3 1 0 4

3. Minor Course BCM303 Marketing 30 70 3 1 0 4

Management

4. Interdisciplina BCM304 International 30 70 3 1 0 4

ry course Economics

5. Ability AEC311 Business Report 20 30 0 0 4 2

Enhancement Writing
course

6. Value-added VAC301 Professional 20 30 2 0 0 2

Courses Ethics

7. Audit Course AUD301 SOC III 20 30 2 0 0 0

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 EVALUATION SCHEME

SEMESTER 4

S.No. Category Course Course Title Hours per week Credits

Code

CIA ESE L T P

1. Core Course I BCM401 Direct Taxes 30 70 3 1 0 4

2. Core Course II BCM402 Currency, 30 70 3 1 0 4

Banking &
Insurance
3. Minor Course BCM403 Human 30 70 3 1 0 4
Resource
Management

4. Interdisciplina BCM404 Indian Economy 30 70 3 1 0 4

ry course

5. Skill SEC411 Computerized 20 30 2 0 0 2

Enhancement Accounting
course

6. Project BCM421 Minor Project 20 30 0 0 4 2

7. Audit Course AUD401 SOC IV 20 30 2 0 0 0

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 EVALUATION SCHEME

SEMESTER 5

S.No. Category Course Code Course Title Hours per week Credits

CIA ESE L T P

1. Core Course Refer to Elective 1 or 2 30 70 3 1 0 4

I Annexure I or 3 (Paper – A)

2. Core Course Refer to Elective 1 or 2 30 70 3 1 0 4

II Annexure I or 3 (Paper – B)

3. Minor BCM503 Indirect Taxes 30 70 3 1 0 4

Course

4. Interdisciplin BCM504 Company and 30 70 3 1 0 4

ary course Business Law

5. Ability AEC511 Reasoning and 20 30 0 0 4 2

Enhancemen Quantitative
t course Aptitude

6. Project BCM521 Summer 20 30 0 0 4 2

Internship
Report

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 EVALUATION SCHEME

SEMESTER 6

S.No. Category Course Course Title Hours per week Credits

Code

CIA ESE L T P

1. Core Course I Refer to Elective 1 or 2 30 70 3 1 0 4

Annexure I or 3 (Paper – A)
2. Core Course II Refer to Elective 1 or 2 30 70 3 1 0 4
Annexure I or 3 (Paper – B)

3. Minor Course BCM603 Public Finance 30 70 4 0 0 4

4. Interdisciplinary BCM604 Introduction to 30 70 3 1 0 4

course Research
Methodology

5. Skill SEC611 Start-Up 20 30 0 0 4 2

Enhancement Management
course

6. Project BCM621 Major Project 20 30 0 0 4 2

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 EVALUATION SCHEME

SEMESTER 7

S.No. Category Course Code Course Title Hours per week Credits

CIA ESE L T P

1. BCM701 Strategic 30 70 3 1 0 4
Core
Course I Management
2. BCM702 NGO and Crowd 30 70 3 1 0 4
Core
Course II Funding
3. Interdiscipl BCM703 Project 30 70 3 1 0 4
inary Management
course
4. BCM704 Financial 30 70 3 1 0 4
Minor Institutions and
Course
Markets

5. Ability AEC711 Data Analysis 20 30 0 0 4 2

Enhanceme
nt course
6. Value- BCM721 Comprehensive 20 30 0 0 4 2
added Viva-Voce
Courses

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 EVALUATION SCHEME

SEMESTER 8

S.No. Category Course Course Title Hours per week Credits

Code

CIA ESE L T P

1. Core Course – I BCM821 Field Study Survey and 50 100 0 2 16 10

Analysis
2. Core Course - II BCM822 Dissertation 100 250 0 0 20 10

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 Annexure I
Electives

Finance ( 1 )
Course Code Course Name Semester Paper
BCMF501 Financial Management V A
BCMF502 Introduction to Investment Market V B
BCMF601 International Finance VI A
BCMF602 Financial Reporting and Analysis VI B

Marketing (2)
Course Code Course Name Semester Paper
BCMM501 International Marketing V A
BCMM502 E-Commerce and Digital Marketing V B
BCMM601 Consumer Behaviour and Loyalty VI A
BCMM602 Rural Marketing VI B

Human Resource (3)

Course Code Course Name Semester Paper
BCMH501 Industrial Relation and Labour Laws V A
BCMH502 Organization Behaviour V B
BCMH601 Compensation and Reward Management VI A
BCMH602 Ethics and Corporate Social Responsibility VI B

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 Course Title: Financial Accounting
L T P Total
3 1 0 4
Course Code: BCM101
Teaching Hours: 48 Hours
Course Description:
Financial Accounting is a crucial course in the Bachelor of Commerce program, focusing on
accounting principles, concepts, and practices. Students learn to record transactions, classify
them, and prepare financial statements. Key concepts like revenue recognition and asset
valuation are explored. The course covers relevant accounting standards and regulations.
Through lectures, practical exercises, and case studies, students apply theoretical concepts to
real-world scenarios, honing their ability to analyze and communicate financial information
effectively.
Course Objectives:
a) Understand financial accounting principles, conventions, standards, and prepare final
accounts for not-for-profit organizations.
b) Grasp depreciation concepts, methods, accounting treatment, and record hire purchase
transactions accurately in financial statements.
c) Comprehend partnership dissolution, insolvency rules, and insurance claims valuation
methods for effective financial reporting.
d) Gain insight into company liquidation processes, preferential creditors, and royalty valuation
methods for various business contexts.

e) To provide students with a comprehensive understanding of royalty concepts in financial

accounting, including its definition, the types of businesses subject to royalty payments, and
the valuation methods concerning royalties in the contexts of mines, copyright, and various
other business sectors.

Course Outcomes (COs):

CO1: Exemplify to prepare and analyse the financial statements.
CO2: Acquire the basic concept of accounting terms.
CO3: Journalize the ability to rectify the errors in bank reconciliation statement.
CO4: Exposed to various methods of depreciation and insurance accounting.
CO5: Students will evaluate royalty valuation methods, enhancing financial analysis skills and
understanding of royalty's impact on business performance.
Mapping of COs and POs

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 PO1 PO2 PO3 PO4 PSO1 PSO2
CO1 S S M S
CO2 S M S
CO3 M M M S M
CO4 S M S
CO5 M S M

Course Contents:
Unit – 1: (8 Hours)
Financial Accounting: Nature, Scope, Advantages and limitations of financial accounting;
Principles, Concepts, Conventions and Accounting Standards, Final Accounts of Not for
profit organization.
Unit – 2: (12 Hours)
Depreciation Accounting: Meaning, Causes, Types and Methods of charging depreciation;
Accounting treatment; Accounting for hire purchase transactions - Journal entries and ledger
accounts in the books of hire vendors and hire purchaser
Unit – 3: (12 Hours)
Dissolution of partnership firms: Legal Position, Accounting for simple dissolution,
Applications of rule in case of Garners V/S Murray in case of insolvency of partners
(excluding piecemeal distribution and sale of a firm to a company).
Unit – 4: (8 Hours)
Insurance claims: Meaning & types of insurance, Methods of Valuation. Company Accounts
- Liquidation of companies – meaning, modes of liquidation, preferential creditors, methods
of winding of a company, voluntarily liquidation.
Unit - 5: (8 Hours)
Royalty: Meaning, Types of Business on which Royalty needs to be paid, Valuation in
connection with Mines & Copyright Royalty and with different business.
Text Book(s):
1. "Financial Accounting for B.Com" by S.N. Maheshwari and S.K. Maheshwari, published
by Vikas Publishing House Pvt Ltd.
2. "Financial Accounting: A Managerial Perspective" by R. Narayanaswamy, published by
PHI Learning Pvt. Ltd.
3. "Fundamentals of Financial Accounting for B.Com" by Jain & Narang, published by
Taxmann Publications Pvt. Ltd.
4. "Financial Accounting for B.Com" by A. Ramanath, published by McGraw Hill Education

24
(India) Pvt Ltd.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT
Guidelines & Rules (2.3- curriculum development).

25
 Course Title: Micro Economics
L T P Total
3 1 0 4
Course Code: BCM102
Teaching Hours: 48 Hours
Course Description:
Microeconomics, a foundational course in the Bachelor of Commerce program, explores the behavior
of individuals, firms, and markets in the allocation of scarce resources. Students delve into the history,
meaning, and scope of economics, learning analytical methods such as inductive and deductive
reasoning. They analyze consumer behavior, demand-supply dynamics, and market equilibrium to
understand pricing mechanisms and resource allocation. Production theory introduces concepts of
production functions, costs, and market structures, while discussions on wages, interest, and profits
shed light on income distribution theories. Throughout the course, students examine real-world
applications, economic policies, and their implications on individuals and society. By the end,
students develop critical thinking skills, quantitative analysis abilities, and a deeper understanding of
economic principles that underpin decision-making processes in various sectors of the economy.
Course Objectives
a) Understand economic fundamentals, methods, equilibrium concepts, and utility theory for
analyzing individual decision-making processes.
b) Analyze consumer behavior, demand-supply dynamics, elasticity, and market equilibrium to
interpret market outcomes accurately.
c) Grasp production functions, cost-revenue analysis, market structures, and equilibrium for
assessing firm behavior and market efficiency.
d) Interpret wage, interest, and profit theories to comprehend factors influencing income
distribution and economic outcomes in various market scenarios.

e) To explore the Theory of Interest, focusing on the Loanable Funds theory and Liquidity
Preference theory, and the Theory of Profit, emphasizing the Risk Bearing theory and
Uncertainty Bearing theory.

Course Outcomes (COs):

CO1: Analyze about Traditional and Modern Definitions of economics and Understand about
Methodology in economics.
CO2: Perform supply and demand analysis to analyze the impact of economic events on Markets and
Analyze the behavior of consumers in terms of the demand for products,
CO3: Analyze the performance of firms under different market structures and Recognize market
failure and the role of government in dealing with those failures,
CO4: Explain how input markets work and Use economic analysis to evaluate controversial issues

26
and policies
CO5: Evaluate the factors affecting firm behavior, such as production and costs
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4
CO 5 S M S M S

Course Content:
Unit – 1: (8 Hours)
Economics – History, Meaning, Definition, Nature and Scope; Methods of Economics:
Inductive and Deductive methods; Types of Economics; Concept of Equilibrium-Stable,
Unstable and Neutral Equilibrium; Utility Theory - Cardinal Vs Ordinal approach, Utility
analysis.
Unit – 2: (10 Hours)
Consumer behavior: Indifference curve analysis, Budget line, Consumer’s equilibrium and
surplus; Demand Analysis – Meaning, Types, Factors, Law of demand, Elasticity of demand;
Supply Analysis – Meaning, Factors affecting supply, Law of Supply.
Unit – 3: (12 Hours)
Production: Meaning, Definition; Production function, Total, Average and Marginal product;
Law of variable proportions, Returns to scale, Economies and Diseconomies of scale;
Unit – 4: (10 Hours)
Concept of Costs and Revenues; Market- Meaning, Types and Feature of markets, Price
output decision, Market equilibrium; Theory of wages: Marginal productivity theory and
Modern theory of wages. Backward bending supply curve of labour.
Unit - 5: (8 Hours)
Theory of Interest: Loanable funds theory and Liquidity Preference theory of interest. Theory
of Profit: Risk Bearing theory and Uncertainty bearing theory of Profit.
Text Books:
1. "Microeconomic Theory" by Andreu Mas-Colell, Michael D. Whinston, and Jerry R.
Green, published by Oxford University Press.
2. "Principles of Microeconomics" by N. Gregory Mankiw, published by Cengage Learning.
3. "Microeconomics: Theory and Applications" by Dominick Salvatore, published by Oxford
University Press.

27
4. "Microeconomics: Theory and Applications" by Edgar K. Browning and Mark A. Zupan,
published by Wiley.
5. "Microeconomic Analysis" by Hal R. Varian, published by W.W. Norton & Company.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).

28
 Course Title: Principles of Management
L T P Total
3 1 0 4

Course Code: BCM103

Teaching Hours: 48 Hours
Course Description:
Principles of Management introduces fundamental concepts of management theory and practice. It
covers the definition, functions, and evolution of management, emphasizing managerial roles, skills,
and activities. Students learn about planning, organization, staffing, directing, leadership,
communication, controlling, and coordinating. The course explores various management approaches,
decision-making processes, and motivational theories. Through case studies and discussions, students
develop critical thinking, problem-solving, and leadership skills essential for effective managerial
roles in organizations.
Course Objectives:
a) Understand the nature, functions, and significance of management, along with different
management approaches and the role of managers.
b) Comprehend the planning process, decision-making techniques, and the importance of
organization, staffing, and training in achieving organizational goals.
c) Analyze motivational theories, leadership styles, and communication techniques for effective
managerial performance and team collaboration.
d) Grasp the elements of managerial control, control systems, coordination techniques, and
principles of managerial effectiveness for organizational success.

e) To introduce students to the fundamentals of communication, including its definition, types,

the significance of the 7C's, the communication process, factors influencing communication
methods, barriers to effective communication, their remedies, and the concept of managerial
effectiveness.

Course Outcomes (COs):

CO1: Understand the concepts related to Business.
CO2: Demonstrate the roles, skills and functions of management.
CO3: Analyze effective application of PPM knowledge to diagnose and solve organizational problems
and develop optimal managerial decisions.
CO4: Understand the complexities associated with management of human resources in the
organizations and integrate the learning in handling these complexities.
CO5: Develop effective coordination, leadership characteristics and managing any conflict within the
organization.

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Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4 S S M M
CO 5 M M S

Course Content: (8 Hours)

Unit –1:
Management: Definition, Functions, Nature, Process, Scope and Significance of
Management; Managerial Roles, Managerial Skills and Activities; Difference between
Management and Administration; Evolution of Management Thoughts - Contribution of
Taylor, Mayo & Henry Fayol;
Unit –2: (12 Hours)
Different approaches of management, role of manager; Management & its functions; Level of
Management. Planning & Decision making: - Definition, Nature for planning, importance,
Process of planning, decision making, nature importance & process, types of plans.
Unit –3: (12 Hours)
Organization: - Definition, organizing process, importance of organizing, Staffing:-Concept
and Process, Recruitment, Selection Process, Training & Development.
Directing & Leadership: - Motivation –meaning, importance and factors affecting motivation;
Motivation Theories: Maslow’s Hierarchy Theory, Herzberg’s theory, V Room’s expectancy
theory, X Theory, & Y Theory & Porter & Lawler model of Motivation. Leadership –
meaning, importance and factors affecting leadership, leadership types,
Unit –4: (8 Hours)
Controlling and Coordinating- Elements of Managerial Control, Control Systems,
Management Control Techniques, Effective Control Systems. Coordination Concept,
Importance, Principles and Techniques of Coordination,
Unit -5: (8 Hours)
Communication:- Definition, Types of Communication, 7C’s importance, process, factors
affecting communication methods, barriers & remedies. Concept of Managerial
Effectiveness.
Text Book (s):
1. Donnel O Koontz and Weirich (2004), Management, Tata McGraw Hill Publishing
Company, New Delhi.

30
2. Sharma Meena (2016), Principles of Management, First Edition, Himalaya Publishing
House, New Delhi.
3. Gupta, C.B. (2014), Management Concepts and Practices, Sultan Chand and Sons, New
Delhi.
4.Prasad,L.M. (2022), Principles and Practice of Management, Sultan Chand and Sons, New
Delhi.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).

31
 Course Title: Introduction to Statistics

L T P Total
3 1 0 4
Course Code: BCM 104
Teaching Hours: 48 Hours

Course Description
Introduction to Statistics equips students with essential statistical concepts for data analysis and
decision-making in business. It covers data collection, descriptive and inferential statistics, measures
of central tendency and dispersion, correlation and regression analysis, index numbers, time series
analysis, and probability theory. Through practical applications, students learn to interpret and utilize
statistical techniques effectively in business contexts.
Course Objectives
a) Understand the importance of statistics in business decision-making and learn methods of
data collection, tabulation, and measures of central tendency.
b) Comprehend measures of dispersion, correlation analysis, and their significance in analyzing
relationships between variables.
c) Analyze regression analysis, index numbers, and their construction methods for interpreting
trends and variations in business data.
d) Grasp time series analysis, probability theory, and their application in forecasting and risk
assessment in business scenarios.

e) To equip students with the foundational knowledge and skills in time series analysis, focusing
on moving average methods, least squares trend fitting, seasonal variations, estimation
techniques, and simple average methods. Additionally, to introduce the theory of probability,
including its meaning, approaches to calculation, and solving simple problems to calculate
event probabilities.

Course Outcomes (COs):

CO1: Apply basic terms of statistical in solving practical problems of business.
CO2: Calculate basic statistical parameters i.e. central tendencies, correlation, dispersions etc.
CO3: Interpret the meaning of the calculated statistical indicators.
CO4: Explain probability theory and probability distribution in relation to general statistical analysis.
CO5: Predict values of strategic variables using probability and correlation analysis.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S S M M S
CO 4 S S M S
CO 5 S M S M

32
Course Contents:
Unit – 1: (8 Hours)
Introduction to Statistics: Definition, scope, importance and limitation of statistics. Method
of collection and tabulation of data. Descriptive and Inferential Statistics Use of Statistics in
Business & Management Decision making.
Unit – 2: (10 Hours)
Measures of central tendency- Mathematical averages including arithmetic means, geometric
mean and harmonic mean, Median, Mode.
Measures of Dispersion- Absolute and relative measures. Range, Quartile deviation, mean
deviation, standard deviation and their coefficients, absolute and relative measure of
dispersion.
Unit – 3: (12 Hours)
Correlation Analysis: Introduction, importance of correlation analysis, Multiple and partial
correlation, measure of correlation- Karl Pearson’s coefficient of correlation, Spearman's
coefficient of rank correlation.
Regression analysis: Difference between correlation and regression. Lines of regression,
method of least squares, fitting straight lines, regression coefficient and their properties.
Unit – 4: (10 Hours)
Index Numbers: Meaning and importance, Methods of construction of Index Numbers:
Weighted and unweighted; Simple Aggregative Method, Simple Average of Price Relative
Method, Weighted index method: Laspeyres Method, Pasches Method and Fishers Ideal
method including Time and Factor Reversal tests
Unit -5: (8 Hours)
Time series analysis: Moving average methods, method of least squares- fitting a straight line
trend, seasonal variations, estimation of seasonal variations, methods of simple averages.
Theory of Probability: Meaning of Probability, Approaches to the calculation of probability.
Calculation of event probabilities (Simple Problems).
Text Book (s):
1. Viswanathan P.K, Business Statistics (2020) – An Applied Orientation, Pearson, Delhi.
2. Croxton, F. E., & Cowden, D. J. (1939). Applied general statistics.
3. Gupta SC: “Fundamental of Statistics” 7th Ed, Himalaya Publishers House, 2019.
4. Sharma JK: “Business Statistics” 2nd Edition Pearson Education, 2007.

33
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).
•

34
 Course Title: English Language & Communication Skills
L T P Total
0 0 4 2
Course Code: AEC111
Teaching Hours: 24 Hours
Course Description
English Language & Communication Skills is designed for B.Com students to enhance their written
and oral communication proficiency. It covers essential writing skills, including grammar, common
errors, paragraph construction, and styles of writing. Additionally, the course introduces
communication fundamentals, listening skills, comprehension techniques, and practical aspects such
as active listening and effective reading. Furthermore, students learn about job interview processes,
stages, and preparation strategies to excel in professional settings.
Course Objectives
a) Master basic grammar rules and identify common errors to enhance written communication
skills.
b) Develop proficiency in paragraph writing and understand the nature and style of sensible
writing.
c) Grasp communication fundamentals, recognize barriers to communication, and improve
listening and comprehension skills.
Course Outcomes (COs):

CO1: Students will review the grammatical forms of English and the use of these forms in specific
communicative contexts, which include: class activities, homework assignments, reading of texts and
writing.
CO2: Develop reading, writing and analytical skills and communicate their ideas critically, creatively,
and persuasively through the medium of language.
CO3: Equip with the practical, emotional, intellectual and creative aspects of language by integrating
knowledge and skills.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S S M M S

Course Content
Unit -1: Essentials of Writing Skills (5 Hours)
Basic Grammar and Usage: Fixing Nouns, Nouns/Noun Problem, Pronouns, Adjectives,
Verbs, Classification of Verbs, Adverbs, Prepositions,Connectives, Prepositions, and

35
Adverbs as Linkers

Common Errors in English: Steps for Identifying Errors,Some Major

Types of Errors, Errors Related to Noun/Pronoun Agreement, Errors
Related to Subject−Verb Concord, Nature and Style of Sensible Writing:
TipsforSensibleWriting, ElementsofProfessional Writing
Paragraph Writing: Construction of a Paragraph, Using Transitions and Connecting Devices,
Features of a Paragraph, Descriptive Writing Techniques, Argumentative Paragraph,
Analytical Paragraph
Unit 2: Writing Practices (12 Hours)
Understanding Communication, the Communication Process, Barriers to Communication,
Importance of Communication in the Workplace, Types and Channels of Communication,
Communication Network in Organizations, Barriers to communication.
Listening Skills and Comprehension: Advantages & Disadvantages of Poor Listening,
Differentiate between Poor Listening & Effective Listening Types of Listening, Barriers to
Effective Listening
Unit -3: (7 Hours)
Steps to Active Listening,Techniques for Effective Listening,Practising Listening Activities.
Effective Reading and Comprehension Skills: Need for Developing Efficient Reading Skills,
Benefits of Effective Reading, Four Basic Steps to Effective Reading.

JobInterviews: Process of Job Interview,Stages in Job Interviews, Types of Interviews and

Questions Related to Them,Desirable Qualities of Candidates,Preparation for Successful Job
Interviews
Text Book (s):
1. Sharma R.C., Mohan Krishna – Business: Correspondence and Report Writing (Tata
McGrawHill)
2. M.K.Sehgal&V.Khetrapal- BusinessCommunication(ExcelBooks)
3. Bansal & Harrison- Spoken English ,Longman Publishers
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%

36
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).
▪

37
 Course Title: Environment Studies
L T P Total
2 0 0 2
Course Code: VAC101
Teaching Hours: 24 Hours
Course Description
Environment Studies introduces B.Com students to fundamental concepts of ecology, environmental
management, and sustainability. It covers topics such as ecosystem dynamics, biodiversity
conservation, natural resource management, environmental pollution, solid waste management, and
climate change. Through lectures and discussions, students learn about the importance of
environmental ethics, education, and the role of individuals, communities, and governments in
environmental conservation.
Course Objectives
a) Understand the concept of environment, ecosystem dynamics, biodiversity conservation, and
the objectives of environmental education.
b) Comprehend the global status, distribution, and management of natural resources, and the
causes, consequences, and control measures of air, water, and soil pollution.
c) Master solid waste management techniques, including collection, segregation, transportation,
disposal, and the principles of reduce, reuse, and recycle (3R’s). Understand the causes and
consequences of climate change.

Course Outcomes (COs):

CO1. Memorizing the concepts related to the ecological biodiversity of our planet.
CO2. Interpreting important processes associated with the evolution of life on earth.
CO3. Applying the concepts related to ecology for sustainable life on earth.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W M
CO 2 W W
CO 3 M S W M M

Course Content:
Unit 1: Understanding the Environment (7 Hours)
• Environment: concept, importance and components
• Ecosystem: Concept, structure and function (food chain, food web, ecological
pyramids and energy flow)
• Ecosystem services: (Provisioning, regulating and cultural)
• Biodiversity: levels, values and threats and conservation
• Concept and objectives of environmental education, environmental ethics

38
Unit 2: Natural resources and Environmental pollution (10 Hours)
• Natural resources: Renewable and non-renewable (Global status, distribution and
production)
• Management of natural resources: Individual, community and government
managed
• Air, water and soil pollution: Causes, consequences and control

Unit 3: Solid waste management and Climate change (7 Hours)

• Solid waste management: Collection, segregation, transportation and disposal;
3R’s
• Climate change: Causes and consequences

Text Books:
1. Asthana, D. K. Text Book of Environmental Studies. S. Chand Publishing.
2. Basu, M., Xavier, S. Fundamentals of Environmental Studies, Cambridge University
Press, India.
3. Basu, R. N., (Ed.) Environment. University of Calcutta, Kolkata.
4. Bharucha, E. Textbook of Environmental Studies for Undergraduate Courses.
Universities Press.
5. Miller T.O. Jr., Environmental Science, Wadsworth Publishing Co.
6. Wagner K.D. Environmental Management. W.B. Saunders Co. Philadelphia, USA 499p.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).

39
 Course Title: Basics of Transcendental Meditation and Yoga
L T P Total
2 0 0 0
Course Code: AUD 101
Teaching Hours: 24 Hours
Course Description:
With the changing environment, it becomes essential for an individual to adapt to the change
and cope up with it. The capability of an individual to deal with these challenges with a positive
attitude is the need of today which can only be achieved successfully through a holistic
approach towards life. As a first step this course starts with basic asanas of Transcendental
Meditation (TM) and Yoga.

Course Objectives:
The objective of this course is to enable students to recognize the need of knowledge of the self,
as a basis to achievement and fulfillment. They will be introduced to the basics of TM and yoga
and practice basic asanas.

Course Outcomes (COs): At the end of this course students will be able to:
CO1: Define the concept of TM and yoga
CO2: Recognize the importance of yoga as a means to achieve fulfillment in life
CO3: Perform basic asana

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5
CO 1 M W
CO 2 S
CO 3 M

Course Contents:
Unit – I: Science of Consciousness and Transcendental Meditation (8 Hours)
• Introduction to Science of Consciousness and its practical aspect
• Concept of Knower, Known, Object of Knowing
• Introduction to Transcendental Meditation
• Scientific Research on Transcendental Meditation
• How Transcendental Meditation differs from other forms of meditation
• Introducing CBE - Transcendental Meditation around the world
• Preparation to start learning Transcendental Meditation

Unit – II: Learning Transcendental Meditation (10 Hours)

• Preparation to learn Transcendental Meditation
• Personal Instruction
• Supplying Practical Understanding of Correct Meditation
• Effects of Transcendental Meditation on Mind and Body
• Development of Higher States of Consciousness

Unit – III: Consciousness-based Education (CBE) (6 Hours)

• Introduction to Consciousness-based Education
• CBE around the world and in India

40
Text Book(s):
• Denniston Denise. (1986). The TM book. Fairfield Press Inc.

References:
• https://www.tm.org/
• https://indiatm.org/

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).

41
 Course Title: Corporate Accounting
L T P Total
3 1 0 4
Course Code: BCM201
Teaching Hours: 48 Hours
Course Description
Corporate Accounting provides students with a comprehensive understanding of accounting principles
and practices specific to corporate entities. It covers final accounts preparation, cash flow statements,
share capital, debentures, amalgamation, internal reconstruction, and accounts of banking companies.
Through theoretical knowledge and practical application, students learn to analyze and interpret
financial statements in compliance with relevant accounting standards.
Course Objectives
a) Master the preparation of final accounts and cash flow statements for corporate entities in
accordance with Indian Accounting Standards.
b) Understand the issuance and redemption of share capital and debentures, including book
building and buyback procedures.
c) Comprehend the accounting treatment for amalgamation, internal reconstruction.
d) Preparation of consolidated balance sheets for holding companies & final accounts as per the
latest Schedule VI format.
e) Differentiate between banking and non-banking company balance sheets, and analyze
prudential norms and non-performing assets in banking companies.
Course Outcome
CO1. Understand the fundamentals of corporate accounting including preparation of final statements
& Cash Flow Statement as per Indian Accounting Standard (IndAS) 7 for corporate entities.
CO2. Analyze the matters related to issues of share capital, debentures, bonus shares, redemption of
preference shares and debentures of a company.
C03. Describe accounting for Amalgamation and Internal Reconstruction of Companies.
C04. Understand the requirements and regulations outlined in the latest version of Schedule VI for
preparing final accounts of a corporate body.
C05 Understand the specific provisions available for the preparation of accounts of banking
companies.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4 M M M
CO 5 S S M

42
Course Content
Unit – 1: (7 Hours)
Corporate Accounting: Meaning, Advantages, Limitations, Uses of Corporate Accounting;
Final Accounts: Preparation of profit and loss account and balance sheet of corporate entities;
Cash Flow Statement: Concept of funds, Preparation of cash flow statement as per Indian
Accounting Standard (IndAS) 7.
Unit – 2: (12 Hours)
Accounting for Share Capital & Debentures: Issue, forfeiture and reissue of forfeited shares:
concept & process of book building; Issue of rights and bonus shares; Buy back of shares;
Redemption of preference shares; Issue and Redemption of Debentures.
Unit – 3: (12 Hours)
Amalgamation of Companies: Concepts and accounting treatment as per Accounting
Standard: 14 (ICAI) (excluding intercompany holdings). Internal reconstruction: concepts
and accounting treatment excluding scheme of reconstruction.
Unit – 4: (10 Hours)
Accounts of Holding Companies/Parent Companies: Preparation of consolidated balance
sheet with one subsidiary company; Preparation of final accounts of a corporate body as per
the latest version of Schedule VI; Difference between old and new format.
Unit – 5: (7 Hours)
Accounts of Banking Companies: Banking Companies, Provisions available for preparation
of accounts in banking companies; Difference between balance sheets of banking and non-
banking companies; prudential norms; Asset structure of a commercial bank; Non-performing
assets (NPA).
Text Books
1. "Corporate Accounting" by N.S. Zad, published by Sultan Chand & Sons.
2. "Advanced Corporate Accounting" by R.L. Gupta and Radhaswamy, published by
Taxmann Publications Pvt. Ltd.
3. "Corporate Accounting" by Ashok Sehgal and Deepak Sehgal, published by Excel Books.
4. "Financial Accounting for Corporations" by Walter T. Harrison Jr., Charles T. Horngren,
and C. William Thomas, published by Pearson Education.
5. "Corporate Accounting: A Complete Guide" by Dr. G.S. Grewal and Dr. R.K. Khosla,
published by Sultan Chand & Sons.

43
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).

44
 Course Title: Macroeconomics
L T P Total
3 1 0 4
Course Code: BCM202
Teaching Hours: 48 Hours
Course Description
Macro Economics introduces students to the study of national and global economic systems. It covers
macroeconomic concepts such as national income analysis, theories of output and employment,
investment, inflation, and unemployment. Through theoretical frameworks and real-world
applications, students learn to analyze economic phenomena, understand policy implications, and
make informed decisions in various economic environments.
Course Objectives
a) Understand the scope and importance of macroeconomics
b) Understand the concept of national income and analyze the difficulties in estimating national
income.
c) Comprehend classical theories of output and employment, including Say's Law, labor market
dynamics, and unemployment.
d) Analyze theories of investment, including the IS-LM model, Keynesian theory, and supply-
side economics, and understand the factors influencing investment decisions.
e) Grasp the causes, effects, and control of inflation and unemployment, including the Phillips
curve hypothesis, and evaluate monetary and fiscal policies for combating inflation.

Course Outcome
C01. Comprehensive understanding of macroeconomics, including its key concepts,
C02 Understand the methods of national income analysis, and limitations in measuring national
income.
CO3. Understand the classical theory of output and employment, and its implications for labour
markets, unemployment, and macroeconomic stability.
CO4. Understanding of investment theories and their relevance to macroeconomic analysis, policy
formulation, and economic decision-making.
C05. Develop a comprehensive understanding of the macroeconomic dynamics between inflation and
unemployment and their implications for policy formulation and decision-making.

45
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S S M M S
CO 4 S M S S
CO 5 S M M

Course Content
Unit – 1: (6 Hours)
Macro Economics – Meaning, Definition, Scope and Importance of Macroeconomics,
Concept of Circular Flow of Incomes
Unit – 2: (10 Hours)
National Income Analysis: Concepts and Components – Methods of Measurement –
Difficulties and Limitations in the Estimation of National Income.
Unit – 3: (10 Hours)
Classical Theory of Output and Employment – The Classical Postulates; Say’s Law of
Market, Full Employment – Demand for and Supply of Labour; Labour Supply and Money
Wages; Unemployment and Wage Rigidity.
Unit – 4: (8 Hours)
Theories of Investment: IS-LM model with Govt. Sector; IS-LM Model with Foreign Sector;
Keynesian Theory of Investment Decisions, The Accelerator Theory of Investment; Lags in
Investment, Jorgenson’s Neo-Classical Theory of Investment; Theory of Rational
Expectations; The Supply-Side Economics.
Unit – 5: (8 Hours)
Inflation and Unemployment: Meaning, causes, effects and control of Inflation; Theories of
Inflation; Inflation and the rate of unemployment – Phillips curve hypothesis; Anti-Inflation
Policies – Monetary and Fiscal Policies.
Text Books
1. "Macroeconomics: Principles and Policy" by William J. Baumol and Alan S. Blinder,
published by Cengage Learning.
2. "Macroeconomics: Theory and Policy" by D.N. Dwivedi, published by Tata McGraw-Hill
Education.
3. "Macroeconomics: Theory and Applications" by N. Gregory Mankiw, published by
Cengage Learning.
4. "Macroeconomics: Institutions, Instability, and the Financial System" by Wendy Carlin

46
and David Soskice, published by Oxford University Press.
5. "Macroeconomics: Understanding the Global Economy" by David Miles, Andrew Scott,
and Francis Breedon, published by Wiley.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

47
 Course Title: Business Organization & Behaviour
L T P Total
3 1 0 4
Course Code: BCM203
Teaching Hours: 48 Hours
Course Description
Business Organization & Behaviour explores the fundamental concepts of business and organizational
behavior. It covers various aspects such as the concept and stages of business development, forms of
business organization, human behavior in the workplace, leadership styles, organizational conflict,
culture, and change management. Through theoretical discussions and case studies, students gain
insights into the dynamics of business operations, organizational structure, and interpersonal
relationships within the workplace.
Course Objectives
a) Understand the concept, classification, and importance of business activities and differentiate
between business organization and industry.
b) Analyze the considerations for establishing a new business, characteristics of successful
businessmen, and various forms of business organizations.
c) Comprehend human behavior at the workplace, including personality traits, perception, and
their applications in management and organizational behavior.
d) Evaluate leadership styles and functions.

e) Understand the organizational conflict resolution strategies, the concept of organizational

culture, and theories of organizational change management.

Course Outcome
C01. Understand the key concept of business and Identify the stages of business development.
CO2. Examine the dynamics of the most suitable form of business organisation in different situations.
C03. Understand fundamentals of behaviour dynamics in an organization including perception &
personality.
C04. To understand the key concept of leadership, managing conflict in the organizational context.
CO5 To discuss the different perspectives of working culture in organizations.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4 S S M
CO 5 M M S

48
Course Contents:
Unit – 1: (8 Hours)
Business: Concept, Meaning, Features, Stages of Development of Business and Importance
of Business. Classification of Business Activities. Meaning, Characteristics, Importance and
Objectives of Business Organisation, Evolution of Business Organisation. Difference
between Industry and Commerce , Difference between Business and Profession, Modern
Business and their Characteristics.
Unit – 2: (10 Hours)
Promotion of Business: Considerations in Establishing New Business. Qualities of a
Successful Businessman. Forms of Business Organisation – Sole Proprietorship, Partnership,
Joint Stock Companies and Cooperatives and their Characteristics, Types of Company,
Difference Between Private and Public Company
Unit – 3: (8 Hours)
Elements of Human Behaviour at Workplace: Definition, Concept, Need, Importance and
Foundations of Organizational Behaviour, Personality: Nature, factors, types, Perception:
concept, Perceptual Process, Management and Behavioural applications of Personality, and
Perception.
Unit – 4: (8 Hours)
Leadership: Style and Functions of Leader, Transformational -Transactional, Charismatic-
Visionary Leadership, Likert’s Four Systems of Leadership and Managerial Grid;
Unit – 5: (8 Hours)
Organizational Conflict: Concept, classification, process and conflict resolution strategies;
Culture: Concept, Process and Implications of Organizational Culture;
OrganizationalChange: Concept, Nature, Kurt Lewin Theory of Change, Implementing
Change, Managing Resistance to Change.
Text Books:
1. "Organizational Behavior" by Stephen P. Robbins and Timothy A. Judge, published by
Pearson Education.
2. "Understanding Organizational Behavior" by Debra L. Nelson and James Campbell Quick,
published by Cengage Learning.
3. "Organizational Behavior: Concepts, Controversies, Applications" by Stephen P. Robbins,
Timothy A. Judge, and Neharika Vohra, published by Pearson Education.
4. "Essentials of Organizational Behavior" by Stephen P. Robbins, Timothy A. Judge, and

49
Seema Sanghi, published by Pearson Education India.
5. "Organizational Behavior: Improving Performance and Commitment in the Workplace" by
Jason A. Colquitt, Jeffery A. LePine, and Michael J. Wesson, published by McGraw-Hill
Education.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
▪ The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

50
 Course Title: Corporate Governance & Business Ethics
L T P Total
3 1 0 4
Course Code: BCM204
Teaching Hours: 48 Hours
Course Description
Corporate Governance and Business Ethics course provides a comprehensive understanding of
corporate governance principles and business ethics. It covers the concept, importance, and principles
of corporate governance, theories, models, and global practices. Additionally, it explores the role of
committees in corporate governance, corporate crimes, social challenges, and firm performance. The
course also examines international corporate governance practices, cross-country comparisons, and
the implementation of business ethics in a global economy. Through case studies and discussions,
students develop critical thinking skills and ethical decision-making abilities necessary for effective
corporate governance and responsible business practices.
Course Objectives
a) Understand the concept, principles, and importance of corporate governance.
b) Understand the concept of business ethics in modern corporations.
c) Analyze the role of committees and regulatory frameworks in corporate governance, with a
focus on Indian governance committees.
d) Evaluate the impact of governance practices on firm performance, including corporate crimes,
social challenges, and the relationship between management ownership and performance.
e) Examine international corporate governance practices, cross-country differences, and the
implementation of business ethics in a global economy.

Course Outcome
CO1. Understand the fundamentals of corporate governance & evaluate various theories and models
of corporate governance and their practical implications.
CO2. Understand the importance, principles of business ethics.
CO3. Identify the key corporate governance committees in India and their respective contributions.
CO4. Comprehensive understanding of the complex relationships between corporations, society,
shareholders, and the environment, as well as the various mechanisms and challenges associated with
corporate governance and accountability.
CO5. Analyzing cross-country variations, firm-level disparities, and ethical frameworks to guide
cross-border investments and implement effective global business ethics programs.

51
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W M
CO 2 W W
CO 3 M S W M M
CO 4 S S M
CO5 M M M

Course Content
Unit – 1: Introduction (9 Hours)
Introduction of corporate governance: Concept of Corporate Governance: Its importance,
Principles of corporate governance, OECD Principles of corporate governance, Theories of
corporate governance-Agency theory and stewardship theory, Models of corporate
governance around the world, Need for good corporate governance, present scenario and case
studies.
Unit –2: Introduction to Business Ethics: (4 Hours)
Concept and Importance, Nature and importance of Business ethics, Principles of Business
ethics, Arguments for and against business ethics.
Unit –3 :Governing the Modern Corporations (12 Hours)
Corporate Governance and Role of committees in India: Need and Importance of Committee
Reports, Emergence of corporate governance, corporate governance committees-Cadbury
Committee on corporate governance, 1992, Sarbanes-Oxley Act, 2002, Kumar Mangalam
Birla Committee, 1999, Naresh Chandra Committee Report, 2002, Narayana Murthy
committee Report, 2003, Dr. J. J. Irani Committee Report on Company Law, 2005, -case
studies.
Unit –4: Governance Practices and Firm Performance (10 Hours)
Corporate crimes-company and society relations, corporate social challenges-corporate
accountability-business and ecology. Management ownership and firm performance, Theory
of Financial Contracting Executive compensation, Stock options, Controlling Shareholders,
Opportunism by the controlling shareholder, Dualclass stock, corporate pyramids, or cross
holdings, Family-owned firms and governance
Unit –5: International Corporate Governance: (10 Hours)
Cross-Country comparison, Cross-country difference vs. Firm-level difference, Cross-Border
investment by foreign investors, Implementing Business Ethics in a Global Economy,
Developing an Effective Ethics Program Implementing and Auditing an Ethics Program,
Business Ethics in a Global Economy

52
Text Book (s):
1. Tricker, R. B., &Tricker, R. I. (2015). Corporate governance: Principles, policies, and
practices.
Oxford University Press, USA.
2. Gospel, H. F., & Pendleton, A. (Eds.). (2005). Corporate governance and labour
management: An international comparison. Oxford University Press on Demand
3. Velasquez – Business Ethics – Concepts and Cases (Prentice Hall, 6th Ed.)
4. Reed Darryl – Corporate Governance, Economic Reforms & Development (Oxford)
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
▪ The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

53
 Course Title: Computer & IT Applications
L T P Total
0 0 4 2

Course Code: SEC211

Teaching Hours: 24 Hours
Course Description
This course introduces the fundamentals of Computer and IT applications, covering hardware
components, software concepts, information systems, and networking principles.
Course Objectives
a) Understand the various input and output devices used in computing environments.
b) Explore computer software, hardware components, and storage devices along with their
functionalities. Comprehend the basics of networking, including types, devices, and
classifications of networks, both wired and wireless.
c) Recognize the significance of information systems in different business categories and their
applications.
Course Outcome
CO1. Understand the basic components and functions of computer systems.
C02. Understand computer software and hardware fundamentals & Comprehensive understanding of
networking fundamentals & networking devices.
C03. Understanding the necessity of information systems and their applications in data interchange,
electronic funds transfer, cryptography, digital signatures, and firewall implementation.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S S M M S

Course Content
Unit – 1: (8 Hours)
Introduction to Computer and IT applications, Computer Generation; Input and Output
Devices, Input Devices: a)Keyboard, b) Point and draw devices - mouse, joystick, track ball,
light pen c) Data Scanning devices - image scanner, OCR, OMR, MICR, Bar code reader,
card reader d) Voice Recognition Device e) Digitizers; Output Devices- Monitor , Printer -
laser printer, dot matrix printer, ink jet printer .

Unit – 2: (8 Hours)
Computer Software and Hardware – Introduction, Meaning; Storage Devices, Memories and

54
types, Registers; Computer Languages; Operating System and types; Hard disc and its
structure. Networking – Introduction, Uses and Classification – LAN, WAN, MAN;
Networking Devices – Routers, Hub, Modem, Switches; Types of Network – Wired and
Wireless.
Unit – 3: (8 Hours)
Need for Information Systems, Business Categories of Information Systems, Information
Systems Application: Data Interchange (EDI), Electronic Funds Transfer (EFT),
Cryptography, Digital Signature, Firewall.
Text Books
1. "Introduction to Computers" by Peter Norton, published by McGraw-Hill Education.
2. "Computer Awareness and Knowledge for B.Com" by R. Pillai, published by S. Chand
Publishing.
3. "Information Technology for Management: Digital Strategies for Insight, Action, and
Sustainable Performance" by Efraim Turban, Linda Volonino, Gregory R. Wood, and
Gregory Wood, published by Wiley.
4. "Computer Fundamentals and Applications for B.Com" by V. Rajaraman, published by
Prentice-Hall of India Pvt. Ltd.
5. "Computer Awareness for B.Com" by Sanjay Kumar Sharma, published by Vikas
Publishing House Pvt. Ltd.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).

55
 Course Title: Indian Constitution
L T P Total
2 0 0 2
Course Code: VAC201
Teaching Hours: 24 Hours
Course Description

The Indian Constitution course provides students with a comprehensive understanding of the Indian
Constitution and governance structure. It covers topics such as the constitution, sources, features,
fundamental rights, and directive principles. Additionally, it explores the structure and functioning of
the Union Government, State Government, and local administrations, including the roles of the
President, Prime Minister, Chief Ministers, and various legislative bodies. The course also examines
the Election Commission and institutes for the welfare of marginalized groups. Through lectures and
discussions, students gain insights into the democratic framework of India, the functioning of key
governmental bodies, and the importance of grassroots democracy.

Course Objectives

a) Understand the Indian Constitution, its sources, features, fundamental rights, duties,
and directive principles.

b) Analyze the structure and functioning of the Union Government, State Government,
and local administrations, including legislative bodies and their roles.

c) Evaluate the role and functioning of the Election Commission and institutes for the
welfare of marginalized groups in India.

Course outcomes: The students will learn to facilitate the students with the concepts of
Indian Constitution and to make them understand its Importance.

CO 1: To facilitate the students with the concepts of Indian Constitution and its importance.

CO 2: To provide a deep understanding of the multi-level governance system to enable

students to critically analyze political processes.

CO 3: To facilitate a comprehensive understanding of the role, functions, and significance of

the Election Commission of India (ECI) in ensuring free, fair, and democratic elections in the
country.

56
 Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S S M S M
CO 2 M S M
CO 3 S M M S

Course Content
Unit 1:Introduction (7 Hours)

• Constitution meaning of the term

• Indian Constitution: Sources and Constitutional History
• Features: Citizenship, Preamble
• Fundamental Rights and Duties, Directive Principles of State Policy
Unit 2:Union Government, State Government and Local administration (12 Hours)

• Structure of the Indian Union: Federalism, Centre- State relationship

• President: Role, power and position
• PM and Council of ministers, Cabinet and Central Secretariat
• LokSabha, RajyaSabha: Role and Position
• CM and Council of ministers
• State Secretariat: Organisation, Structure and Functions, Role and Importance
• Municipalities: Introduction, Mayor and role of Elected Representative, CEO of
Municipal Corporation
• Pachayati raj: Introduction, PRI: ZilaPachayat, Elected officials and their roles, CEO
ZilaPachayat: Position and role, Block level: Organizational Hierarchy
• Village level: Role of Elected and Appointed officials, Importance of grass root
democracy

Unit 3: Election Commission (5 Hours)

● Role and Functioning, Chief Election Commissioner and Election Commissioners

● State Election Commission: Role and Functioning

● Institute and Bodies for the welfare of SC/ST/OBC and women

Text Books
1. ‘Indian Administration’ by SubhashKashyap
2. ‘Indian Constitution’ by D.D. Basu
3. ‘Indian Administration’ by Avasti and Avasti

57
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
The guidelines for all assessment components are as per MUIT Guidelines & Rules (2.3- curriculum
development).

58
 Course Title: Increasing Coherence in Society by Maharishi’s Knowledge
L T P Total
2 0 0 0
Course Code: AUD201
Teaching Hours: 24 Hours
Course Description:
The course describes the value of wholeness and creating coherence to unfold the full potential
of an individual to make the society much more fulfilling, efficient and productive by Maharishi’s
Knowledge of Transcendental meditation and even a small percentage of people practicing in
groups can bring a huge change in the society

Course Objectives:
The objective of this course is to enable the students to realize the importance of an Individual
and its impact on the society by understanding the concept of Maharishi Effect which is
scientifically verified along with Behavioural communication and social responsibility. They will
also be introduced to the concepts of World plan of Maharishi for different countries.

Course Outcomes (COs): At the end of this course students will be able to:

CO1: Identify the concepts of Maharishi Effect in the light of Modern Science verified by
scientific research
CO2: Illustrate the important role of Maharishi in the contribution of revival of Vedic Knowledge
CO3: Employ regular practice of meditation in daily life.

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5
CO 1 M W
CO 2 S
CO 3 M

Course Contents:

Unit – I: Increasing Positivity & Coherence in the Society (8 Hours)

• Introduction to Maharishi Effect
• Maharishi Effect draws parallels with Modern Science
• Maharishi Effect verified by Scientific Research

Unit – II: Maharishi in the World (8 Hours)

• Who is Maharishi Mahesh Yogi
• Narratives from Maharishi's Life
• Timeline of the Achievements
• Contribution in the revival of Vedic Knowledge
• Maharishi's World Plan

Unit – III: Maharishi Yoga Asanas (8 Hours)

• Introduction to Maharishi Yoga Asanas
• Practice Yoga Asanas that promote integration of mind and body
• Learn about the influence and benefits of each posture on your physiology

59
Text Book (s):
• Gilpin Geoff. (2006). The Maharishi Effect: A Personal Journey through the Movement
That Transformed American Spirituality. Penguin Group (USA). Tarcher Perigee
• Aron Elaine & Aron Arthur. (1986). The Maharishi Effect: A Revolution Through
Meditation. Stillpoint Publishing, New Hampshire. E P Dutton.

References:
• Halley Susi (2019, March 25). The Maharishi Effect as a Solution to the problem of
antisemitism in America from https://www.researchgate.net/publication/333356375
• Orme-Johnson, D. W., & Fergusson, L. (2018). Global impact of the Maharishi Effect from
1974 to 2017: Theory and research. Journal of Maharishi Vedic Research Institute

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

60
 Course Title: Cost and Management Accounting
L T P C.U
3 1 0 4
Course Code: BCM 301
Teaching Hours: 48 Hours
Course Description
Cost and Management Accounting provides students with a comprehensive understanding of cost
accounting principles and techniques. It covers topics such as introduction to cost accounting, types of
costs, cost units, cost centers, elements of cost, methods of costing, and cost sheet preparation.
Additionally, the course explores unit costing, tender costing, process costing, operating costing, and
techniques like break-even analysis, cost-volume-profit analysis, and standard costing. Through
theoretical concepts and practical problems, students learn to apply cost accounting techniques for
decision-making, forecasting, and performance evaluation in various business scenarios.
Course Objectives
a) Understand the meaning, objectives, and advantages of cost accounting, differentiate between
cost and financial accounting, and grasp the types of costs and methods of costing.
b) Analyze unit costing, tender costing, and process costing, and solve practical problems related
to abnormal and normal losses.
c) Comprehend operating costing, including transport costing, and reconcile cost and financial
accounts through practical problems and memorandum reconciliation accounts.
d) Evaluate techniques of costing such as break-even analysis, cost-volume-profit analysis,
contract costing.

e) Evaluate techniques of standard costing, and calculate material, labor, and overhead variances
for performance evaluation.

Course Outcome
CO1: Understand the importance of the differences between Financial Accounting and Cost
Accounting
CO2: Comprehend and explain various cost concepts such as Tender costing, Process costing
etc along with related practical problem.
CO3: Gaining proficiency in calculating relevant Operating Costs and reconciliation between
Cost and financial Accounts
CO4: Understand with different methods of cost measurement, including job costing, process
costing, activity-based costing (ABC).
CO5: Gaining proficiency in calculating standard costing.

61
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S S M M S
CO 4 M M S
CO 5 M M M

Course Content
Unit – 1: (10 hours)
Introduction to Cost Accounting: Meaning, Objectives and Advantages of Cost accounting,
Difference between Cost and financial accounting, Types of cost, Cost unit, Cost centers.
Elements of cost, methods of costing (Theoretical aspects), EOQ & ABC Technique. Cost
Sheet & its preparartion.
Unit – 2: (8 hours)
Unit Costing: Meaning, uses of it. Practical Problems along with problems helping in
decision making or forecasting. Computation of Tender Price. Tender Costing and Process
Costing. Practical problems on Abnormal and Normal losses and theoretical aspects of Joint
and By- products.
Unit – 3: (10 hours)
Operating Costing: Meaning, Computation (Including Practical Problems of Transport
Costing) Reconciliation between Cost and financial Accounts: Meaning, uses,
Computation(Practical Problems) and Memorandum Reconciliation Account.
Unit – 4: (8 hours)
Techniques of Costing (Theoretical aspects), Break-Even-Analysis, Cost-Volume-Profit
Analysis (Practical Problems on Desired Profit, Desired Sales, M.O.S., B.E.P.) and Contract
Costing (practical problems).
Unit – 5: (10 hours)
Standard Costing: Concept of standard costs, establishing various cost standards, calculation
of Material Variance, Labour Variance, and Overhead Variance, and its applications and
implications.
Text Books
1. "Cost Accounting: Principles and Practice" by M.N. Arora, published by Vikas Publishing
House Pvt Ltd.
2. "Management Accounting: Principles and Practice" by M.A. Sahaf, published by Everest
Publishing House.

62
3. "Cost and Management Accounting" by S.N. Maheshwari and S.K. Maheshwari, published
by Vikas Publishing House Pvt Ltd.
4. "Cost and Management Accounting" by Colin Drury, published by Cengage Learning.
5. "Management Accounting for B.Com" by Ambrish Gupta, published by Taxmann
Publications Pvt. Ltd.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

63
 Course Title: Auditing
L T P Total
3 1 0 4
Course Code: BCM302
Teaching Hours: 48 Hours
Course Description
Auditing provides students with a comprehensive understanding of auditing principles and practices.
It covers topics such as the meaning and objectives of auditing, types of audits, audit processes,
internal and external audits, audit procedures, vouching, verification of assets and liabilities, and audit
reporting. Additionally, the course explores special audits for banking companies, insurance
companies, educational institutions, non-profit organizations, and cooperative societies. It also
discusses recent trends in auditing, including cost audit, tax audit, management audit, and audit of
computerized accounts. Through theoretical concepts and practical applications, students learn to
conduct audits effectively, ensure compliance with regulations, and provide assurance to stakeholders.
Course Objectives
a) Understand the meaning, objectives, types, and processes of auditing, as well as the duties
and responsibilities of an auditor.
b) Analyze audit procedures such as vouching and verification of assets and liabilities, and
understand the qualifications, appointments, and duties of a company auditor.
c) Comprehend special audits for various entities and the provisions relating to the appointment
and duties of the Comptroller and Auditor General of India.
d) Evaluate recent trends in auditing, including cost audit, tax audit, management audit, and
audit of computerized accounts, and understand their nature and significance in modern
business practices.

e) Comprehend the provisions relating to the appointment and duties of the Comptroller and
Auditor General of India.
Course Outcome
CO1: Understand the accounting system, principles, concepts and basics of auditing.
CO2: Gain knowledge about the Audit procedure and preparation of audit reports.
CO3: Understand the concept of Special audits such as Audit of Banking Companies,
Insurance Companies, Educational Institutions, Non-profit Organizations, Co-operative
society
CO4: Introduction to emerging trends and technologies in auditing, such as data analytics,
artificial intelligence, and blockchain, and their implications for the audit profession.
CO5: Gain knowledge about the Audit Provisions relating to appointment.

64
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4 M S M
CO 5 S M S

Course Content
Unit – 1: (10 Hours)
Meaning and objectives of auditing, Types of audit, Internal audit, External audit, Audit
process, Auditprogram, Audit and books, working papers and evidence, Consideration for
commencing an audit,Routine checking and Test checking, Internal check system and
Internal control .Duties and responsibilities of an auditor, Qualities of an Auditor
Unit – 2: (10 Hours)
Audit procedure- Vouching, Verification of assets. Verification of a liabilities Audit of
Limited companies- Qualifications, Appointments, Powers and duties of company auditor,
Board outlines of company audit, Audit report
Unit – 3: (10 Hours)
Special audits- Audit of Banking Companies, Audit of Insurance Companies, Audit of
Educational Institutions, Audit of Non-profit Organizations, Audit of Co-operative society
Unit - 4: (8 Hours)
Recent trends in Auditing-Nature and significance of Cost Audit, Tax Audit, Management
Audit andAudit of computerized accounts.
Unit - 5: (8 Hours)
Audit Provisions relating to appointment, Duties and powers of Comptroller and Auditor
General of India, Scope of audit, functions by CAG
Text Books
1. "Auditing: Principles and Techniques" by T.P. Ghosh, published by Taxmann Publications
Pvt. Ltd.
2. "Auditing: Principles and Practice" by Ravinder Kumar, published by Taxmann
Publications Pvt. Ltd.
3. "Auditing and Assurance: A Professional Approach" by Dinkar Pagare, published by
McGraw-Hill Education.
4. "Principles and Practice of Auditing" by Dhameja Sandeep, published by Vikas Publishing
House Pvt Ltd.

65
5. "Auditing and Assurance: Textbook for B.Com" by Ravi M. Kishore, published by
Taxmann Publications Pvt. Ltd.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

66
 Course Title: Marketing Management
L T P Total
3 1 0 4
Course Code: BCM303
Teaching Hours: 48 Hours
Course Description
Marketing Management in B.Com program covers essential principles and practices of marketing. It
explores marketing concepts, consumer behavior, product management, pricing, promotion, and
distribution channels. Through theoretical concepts and practical applications, students learn to
develop effective marketing strategies to meet customer needs and achieve organizational objectives.

Course Objectives
a) Understand the nature, scope, and importance of marketing and differentiate between selling
and marketing.
b) Analyze consumer behavior, market segmentation, targeting, positioning, and the elements of
the marketing mix.
c) Comprehend product management, including product classifications, branding, product life-
cycle, pricing strategies, and new product development process.
d) Evaluate promotion techniques, distribution channels.

e) Analyse physical distribution methods, and their significance in marketing management.

Course Outcome
CO1: Know about the evolution of marketing and marketing concepts.
CO2: Understand the elements of consumer behaviour and market segmentation.
CO3: Have an in-depth understanding on product, product planning and product life cycle.
CO4: Evaluate the pricing methods and analysis of promotion strategies and marketing
techniques for a product, or a service.
CO5: Evaluate physical distribution channels and analysis of retailers.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W M
CO 2 W W
CO 3 M S W M M
CO 4 S S M
CO 5 M M M

67
Course Content
Unit 1: (10 Hours)
Introduction-Nature-Scope-Importance of Marketing; Concepts & Approaches of Marketing:
Need-Want-Demand-Customer Value-Customer Creation; Evolution of marketing; selling vs
Marketing; Marketing Environment: Concept-importance-Micro and Macro Environment.
Marketing management-Meaning-importance
Unit 2: (10 Hours)
Consumer Behaviour: Nature and Importance-Consumer buying decision process; Factors
influencing consumer buying behaviour; Market segmentation: Concept, importance and
bases; Target market selection-Positioning concept-Importance and bases; Product
differentiation vs. market segmentation. Marketing Mix: Product-Price-Place & Promotion
Unit 3: (10 Hours)
Product: Concept and importance-Product classifications-Concept of product mix; Branding-
packaging and labelling; Product-Support Services; Product life-cycle; New Product
Development Process; Consumer adoption process. Pricing: Significance; Factors affecting
price of a product; Pricing policies and strategies
Unit 4: (8 Hours)
Promotion: Nature and importance of promotion; Communication process; Types of
promotion: advertising, personal selling, public relations & sales promotion, and their
distinctive characteristics; Promotion mix and factors affecting promotion mix decisions.
Unit 5: (8 Hours)
Distribution Channels and Physical Distribution: Channels of distribution - meaning and
importance; Types of distribution channels; Functions of middle man; Factors affecting
choice of distribution channel; Wholesaling and retailing; Types of Retailers; e-retailing,
Physical Distribution.

Text Books
1. "Marketing Management: Analysis, Planning, Implementation, and Control" by Philip
Kotler and Kevin Lane Keller, published by Pearson Education.
2. "Principles of Marketing" by Gary Armstrong and Philip Kotler, published by Pearson
Education.
3. "Marketing Management: A South Asian Perspective" by Philip Kotler, Kevin Lane
Keller, Abraham Koshy, and Mithileshwar Jha, published by Pearson Education India.
4. "Marketing Management: Text and Cases" by Rajan Saxena, published by Tata McGraw-

68
Hill Education.
5. "Marketing Management: B.Com Edition" by V.S. Ramaswamy and S. Namakumari,
published by Macmillan Publishers India Ltd.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

69
 Course Title: International Economics
L T P Total
3 1 0 4
Course Code: BCM304
Teaching Hours: 48 Hours
Course Description
International Economics explores theories, policies, and institutions governing global trade and
finance. It covers topics such as international trade theories, balance of payments, foreign exchange
rates, regional economic groupings, and multilateral agencies. Through theoretical frameworks and
case studies, students gain insights into the importance of international trade, balance of payments
dynamics, exchange rate mechanisms, and the role of regional economic blocs and international
organizations in shaping global economic relations.
Course Objectives
a) Understand the theories of international trade and the importance of global trade in the
modern economy.
b) Analyze the components of the balance of payments, measures to correct imbalances.
c) Comprehend foreign exchange rates, exchange rate regimes, and theories explaining
exchange rate determination.
d) Evaluate the roles and functions of regional economic groupings, multilateral agencies, and
international economic forums in promoting global economic cooperation and development.

e) Analyse India's foreign trade policies and understand purchasing power parity.

Course Outcome
CO1: Acquire the basic knowledge in business concepts and importance of International
Trade.
CO2: Analyse the concept and components of Balance of payment and balance of trade
CO3: Learn about the factors influencing exchange rates, including economic fundamentals.
Purchasing power parity theory and modern theory of exchange rate.
CO4: Gain an understanding of Regional Economic Groupings such as EU, SAARC,
NAFTA, ASEAN, Multilateral Agencies such as GATT and WTO and International
Economic Forums such as G-8, G-20, BRICS
CO5: Learn about Purchasing power parity theory and modern theory of exchange rate.

70
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4 M M M
CO 5 S M S

Couse Content
Unit 1: (10 Hours)
Theories of International Trade, Need and Importance of International Trade, Free trade and
protection, Mercantilism,Absolute Cost Advantage theory, Comparative Cost Advantage
theory.
Unit 2 : (10 Hours)
The Balance of Payments - Concept and components of balance of trade and balance of
payments. Disequilibrium and measures to correct balance of payments.
Unit 3 : (8 Hours)
Foreign Exchange and Exchange rate, Meaning of foreign exchange rate and types- fixed,
pegged, flexible, hybrid. Foreign exchange rate under gold standard.
Unit 4: (12 Hours)
Regional Economic Groupings- EU, SAARC, NAFTA, ASEAN. Multilateral Agencies-
GATT, WTO, UNCTAD, IBRD, IMF, International Economic Forums- G-8, G-20, BRICS
Unit 5: (8 Hours)
Purchasing power parity theory and modern theory of exchange rate. Foreign trade of India
and foreign trade policy of India.

Text Books
1. "International Economics" by Paul R. Krugman and Maurice Obstfeld, published by
Pearson Education.
2. "International Economics" by Dominick Salvatore, published by Wiley.
3. "International Economics: Theory and Policy" by Paul R. Krugman, Maurice Obstfeld, and
Marc Melitz, published by Pearson Education.
4. "International Economics" by Charles van Marrewijk, published by Oxford University
Press.
5. "International Economics: Trade and Finance" by Joan Robinson and Richard Jones,
published by Harcourt Brace Jovanovich.

71
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
▪ The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

72
 Course Title: Business Report Writing
L T P Total
0 0 4 2
Course Code: AEC311
Teaching Hours: 24 Hours
Course Description
The "Business Report Writing" course in the B.Com program equips students with essential skills for
producing professional and effective reports. It covers various aspects such as report types, layouts,
principles for effective writing, precautions, and elements like table of contents and annexure.
Additionally, students learn about different types of business reports, report preparation, setting
objectives, drafting main body content, and report presentation techniques. Through practical
exercises and assignments, students develop proficiency in report writing, ensuring clarity, coherence,
and professionalism in their reports.
Course Objectives
a) Understand the fundamentals of report writing, including types, layout, principles, and
essential elements.
b) Identify and differentiate between various types of business reports and their purposes.
c) Develop skills in planning, setting objectives, drafting main body content, and structuring
different sections of a business report.
Course Outcome
CO1: Develop the competence in formatting business letters and in the techniques of
composing drafts.
CO2: Gain knowledge about different types of reports such as Accident reports, Agendas
for committee meetings, Annual reports, Appraisal reports, Audit reports etc.
CO3: Learn to draft Business report and understand the components of main body draft.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S S M S M
CO 2 M S M
CO 3 S M M S

Course Content
Unit – 1: (8 Hours)
Report Writing: Introduction, Types and Layout of Report; Principles for effective report
writing; Precautions in Preparing the Report; Table of content, Annexure and references in
report.

73
Unit – 2: (8 Hours)
Types of Business Report: Accident reports, Agendas for committee meetings, Annual
reports, Appraisal reports, Audit reports, Duty notes reports, Interview reports, Minutes,
Progress reports, Technical reports, Trouble-shooting reports.
Unit – 3: (10 Hours)
Business Report – Introduction, Preparation and Planning; Setting Objectives; Skeletal
Framework; Pre writing stages and evaluation; Main Body drafting; Drafting introduction,
conclusion, suggestions and summary.
Report style, Good Report Writing, amending the report; Report Presentation, Layout and
design, Typography, Word processing and desktop publishing, Paper, covers, binding and
indexing.

Text Books
1. "Effective Business Report Writing" by Mary Ellen Guffey and Dana Loewy, published by
Cengage Learning.
2. "Business Communication: Process and Product" by Mary Ellen Guffey and Dana Loewy,
published by Cengage Learning.
3. "Writing Business Reports" by R.C. Sharma and Krishna Mohan, published by Tata
McGraw-Hill Education.
4. "Business Report Writing" by J.E. Neugeboren, published by Pearson Education.
5. "Business Communication: Building Critical Skills" by Kitty O. Locker and Stephen Kyo
Kaczmarek, published by McGraw-Hill Education.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

74
Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).

75
 Course Title: Professional Ethics
L T P C.U
2 0 0 2
Course Code: VAC 301
Hours: 24 Hours

Course Description
This course provides an in-depth exploration of professional ethics in the field of commerce.
It is designed to equip students with the knowledge and skills necessary to navigate ethical
challenges in the business world. The course covers a range of topics including ethical
theories, corporate social responsibility, ethical decision-making, and the role of ethics in
various business functions such as accounting, finance, marketing, and human resource
management.
Course Objectives
a) To understand the fundamental principles of professional ethics and their application in
commerce.
b) To analyze ethical issues and dilemmas that arise in the business environment and to
develop the ability to make informed and ethically sound decisions.

c) To examine the impact of corporate social responsibility on business practices.

Course outcomes: The students will learn to facilitate the students with the concepts of
Professional Ethics and to make them understand its Importance.

CO 1: Demonstrate a thorough understanding of the principles of professional ethics in

commerce.
CO 2: Apply ethical theories and decision-making models to resolve ethical issues.
CO 3: Evaluate the impact of corporate social responsibility initiatives on business
performance.

Mapping of COs and POs

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M S M
CO 2 M M M
CO 3 S M M S

76
Course Content
Unit 1: (7 Hours)
Introduction: Meaning and Characteristics of Ethics, Concepts & Relevance of Business
Ethics, Ethical & Unethical Behaviour in Management, Factors influencing Business Ethics
Concept, Characteristics, and Classification of Values, Ethics, Morality and Value System,
Ethics & Moral Decision Making, Factors affecting Values, Developing Value System in an
Organisation, Values in Business Management, Values for Indian Managers, International
Business ethics.
Corporate Governance: Meaning, Objectives, Need, and OECD Principles of Corporate
Governance, SEBI Code of Corporate Governance, Corporate Disclosure and Investor
Protection in India.
Unit 2 : (12 Hours)
Corporate Social Responsibility: Meaning and Concept of Social Responsibility of
Business, Levels & Approaches to Social Responsibility, Principles & Dimensions of
Corporate Social Responsibility towards various Stakeholders.
Unit 3 : (5 Hours)
Contemporary Ethical Issues and Benchmarking: Meaning & Features of Indian Ethos,
Principles of Indian Ethos in Management, Spiritual Managerial Values, 5 C's & holistic
View to Management. Relevance of Mahabharata and Ramayana in Management, Trans-
Cultural Human Values in Management Education, Meaning & Features of Benchmarking,
Process and Types of Benchmarking

Text Books
1. Welfel, E. R. (2016). Ethics in counseling and psychotherapy: Standards,
research, and emerging issues (6th ed). Cengage Learning.
2. Remley, T. P., & Herlihy, B. (2020). Ethical, legal, and professional issues in
counseling (6th ed.). Pearson.
3. Koocher, G. P., & Keith-Spiegel, P. (2008). Ethics in psychology and the
mental health professions: Standards and cases (3rd ed.). Oxford University
Press.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:

77
 o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

78
 Course Title: Qualities of Consciousness
L T P Total
2 0 0 0
Course Code: AUD301
Teaching Hours: 24 Hours
Course Description:
The course lays the groundwork for understanding the nature of life and living. It explains that
life is dynamic, not static and the purpose of life is the expansion of happiness which can be
attained through the process of Cosmic Evolution. This course enable the students to
understand what others want, respond strategically to their wants and needs, craft convincing
and clear messages, and develop the critical communication skills you need to get ahead in
business and in life.
Course Objectives:
The objective of this course is to make them aware of the importance of “Self” through the
scientifically proven technique which empowers them to perform action in spontaneity. Also
this course will bring the very important aspect of mindful listening by which they can capitalize
on their constructive communication and demonstrate the ability to be self-aware.

Course Outcomes (COs): At the end of this course students will be able to:
a) Define the basis of all living and understand the value of relative and absolute life.
b) Discuss about communication in various facets which involves scientific studies on
effortless communication.
c) Classify listening skills in the light of consciousness which enables them to imbibe the
important aspect of mindful listening which is integral part of communication.

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5
CO 1 M W
CO 2 S
CO 3 M
CO 4 W S

Course Contents:
Unit 1: Qualities of Consciousness (8 hours)
• The Nature of life is to grow.
• Order is present everywhere
• Life is found in layers.
• Outer depends on Inner
• Seek the highest first
• Rest and activity are the steps of progress
• Enjoy greater efficiency and accomplish more
• Every action has a reaction

Unit II: Qualities of Consciousness (8 hours)

• Purification leads to progress
• The field of all possibilities is the source of all solutions
• Thought leads to action, action leads to achievement, and achievement leads to
fulfillment
• Knowledge is gained from inside and outside

79
 • Knowledge is structured in consciousness
• Harmony exists in diversity
• The whole is contained in every part
• The whole is greater than the sum of the parts

Unit III: Enrichment of Experiences III (8 hours)

• Advance Lectures on the Transcendental Meditation Program
• Follow-up Sessions and Group Checkings
• Personal Checkings

Text Book (s):

• Yogi.M. Maharishi. (1963). Science of Being and Art of Living. Plume; Reissue edition.
• Rosenthal Norman. (2016).Super Mind: How to Boost Performance and Live a Richer
and Happier Life through Transcendental Meditation. Tarcher Perigee

References:
Strahan, J., Fogarty, G.J., Machin, A.M. (2005). Predicting performance on a situational judgement
test: The role of communication skills, listening skills, and expertise. Proceedings of the 40
Annual Conference of the Australian Psychological Society, pp. 323-327, Sydney, Australia.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

80
 Course Title: Direct Tax
L T P Total
3 1 0 4
Course Code: BCM401
Teaching Hours: 48 Hours
Course Description
The "Direct Taxes" course in the B.Com program provides students with an in-depth understanding of
the Income Tax Act 1961 and its implications on individual taxpayers, firms, and companies. Students
learn about important terms and concepts of income tax, residential status, tax liability, and exempted
incomes. The course covers various sources of income, including salaries, house property, business
and profession, capital gains, and other sources. Students engage in practical problem-solving to
compute taxable income, tax liability, deductions, and exemptions for individuals and firms.
Additionally, the course delves into the assessment of firms and companies, including the
computation of book profit, business income, total income, and tax liability under statutory provisions
and Minimum Alternate Tax (MAT).
Course Objectives
a) Understand the fundamental concepts of the Income Tax Act 1961 and its application to
individual taxpayers.
b) Analyze the computation of income from house property, business, profession, and capital
gains, including deductions and exemptions.
c) Analyze the computation of income from capital gains, including deductions and exemptions.
d) Calculate taxable income, tax liability, and deductions for individuals, including clubbing of
incomes and set-off of losses.
e) Evaluate the assessment process for firms and companies, including computation of book
profit, business income, and tax liability under statutory provisions and MAT.

Course Outcome
CO 1: Students will be able to understand important concepts related to the Income Tax Act
1961 and taxable income from salaries.
CO 2: Students will be able to compute taxable income from house property.
CO 3: Students will be able to compute taxable income from capital gains.
CO 4: Students will be able to compute taxable income from other sources and analysis of
clubbing of income, Set-off and carry forward of losses.
CO 5: Students will be able to compute taxable income from business and of tax liability of
Company

81
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W M
CO 2 W W
CO 3 M S W M M
CO 4 S S M
CO5 M S

Course Content
Unit – 1: (10 hours)
Income tax Act 1961- An overview, important terms, concepts of income, Residential status
and tax liability, Exempted Incomes; Income from Salaries- Practical problems (cash items of
salary. Perquisites, Profit in lieu of salary after deduction of section 16)
Unit – 2: (10 hours)
Income from House Property: Annual value, Deduction. U/s 24, computation of income from
House Property in respect of Rental House, Self-occupied, Partly Rental House & Partly self-
occupied.
Unit- 3: (10 hours)
Profits and Gains of a business and profession, Practical problems; Capital gains (Deduction
u/s 54,54B, 54D, 54EC, 54F, 54G, 54GA)
Unit – 4: (9 hours)
Income from other sources: Practical Problems. Deduction from gross taxable income,
Computation of taxable income and tax liability of Individual; Clubbing of incomes, Set-off
and carry forward of losses.
Unit – 5: (9 hours)
Assessment of firm- Computation of book profit, Business Income, Total income of the firm,
Allocation amongst partners. Computation of tax liability of firm; Computation of tax
liability of Company under statutory provisions and MAT.
Text Books
1. "Direct Taxes: Law and Practice" by Vinod K. Singhania, published by Taxmann
Publications Pvt. Ltd.
2. "Direct Taxes Ready Reckoner" by Dr. Vinod K. Singhania and Dr. Kapil Singhania,
published by Taxmann Publications Pvt. Ltd.
3. "Direct Taxation: Theory and Practice" by Dr. H.C. Mehrotra and Dr. S.P. Goyal,
published by Sahitya Bhawan Publications.
4. "Direct Taxes Law and Practice" by Dr. V. K. Singhania, Dr. Monica Singhania, and Dr.

82
Vinod K. Singhania, published by Taxmann Publications Pvt. Ltd.
5. "Direct Tax Laws" by T.N. Manoharan and G. R. Hari, published by CCH India.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

83
 Currency, Banking & Insurance
L T P Total
3 1 0 4
Course Code: BCM402
Teaching Hours: 48 Hours
Course Description
Currency, Banking & Insurance offers comprehensive insights into the fundamentals of money,
banking operations, and insurance principles. Students explore the significance of money, forms of
money, and the impact of inflation, deflation, and reflation on the economy. The course covers the
functions of commercial banks, types of banking systems, central banking, and the role of regulatory
bodies like the Reserve Bank of India. Additionally, students learn about credit creation, factors
influencing credit volume, and credit control mechanisms. Furthermore, the course delves into the
purpose and importance of insurance, its role in economic development, insurance theories, principles
of insurance contracts, and various types of insurance policies.
Course Objectives
a) Understand the functions of money, causes, effects, and remedies of inflation, deflation, and
reflation.
b) Understand the concept related to money, principles of note issuance and Indian money
market.
c) Analyze the functions of commercial banks, types of banking systems, including central
banking, and the role of regulatory bodies.
d) Examine the meaning and significance of credit, factors influencing credit volume, credit
creation, and credit control mechanisms.
e) Evaluate the purpose and importance of insurance, insurance as a social security tool,
principles of insurance contracts, and various types of insurance policies.

Course Outcome
CO: 1: Students will be able to understand the concepts related with money, business cycle
CO: 2: Students will be able to understand as well as analyze the concepts related to the Indian Money
market as well as monetary standards.
CO: 3: Students will be able to understand as well as evaluate the functioning of various types of
Bank in India.
CO: 4: Students will be able to understand as well as analyse the concept of credit , its factors and
credit creation as well control techniques.
CO: 5: Students will be able to understand as well as analyse the concept of insurance, it theories,
principles and evaluate its types

84
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S S M M S
CO 4 M M
CO 5 S M M S

Course Content
Unit – 1: (9 hours)
Functions significance of money, various forms of money, Causes, remedies and effects of
Inflaction, Deflation and Reflation
Unit - 2: (9 hours)
Indian Money Market, Principles Methods of Note issues, Monetary Standard – Gold
Standard, Bi-metallise and Managed Currency Standard.
Unit – 3: (10 hours)
Functions of Commercial Bank, Types of Banks, Unit and Branch Banking System, concept
of Mix Banking, Central Bank and its functions, Reserve Bank of India, State Bank of India,
Regional Rural Banks, Progress of Nationalized Banks in India
Unit – 4: (10 hours)
Meaning and significance of credit. Factors influencing the Volume of credit in Country,
Credit Creations of Bank, Credit Control by RBI
Unit – 5: (10 hours)
Introduction, Purpose and Need of Insurance, Insurance as a social security tool; Insurance
and economic development, Theories of Insurance, Principles of Insurance Contract, Risk,
Double insurance, Over insurance, Under insurance, Re-insurance. Types of Insurance-
General Overview.
Text Books
1. "Money, Banking and Financial Markets" by Lloyd B. Thomas, published by Cengage
Learning.
2. "Banking and Insurance: Principles and Practices" by B. Santhanam and R. M. S.
Sundaram, published by Margham Publications.
3. "Banking Law and Practice" by P. N. Varshney, published by Sultan Chand & Sons.
4. "Insurance: Principles and Practice" by M. N. Mishra, published by S. Chand & Company
Ltd.
5. "Currency, Banking, and Finance" by R.S. Sodhi and T. S. Grewal, published by S. Chand
& Company Ltd.

85
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
▪ The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

86
 Course Title: Human Resource Management
L T P Total
3 1 0 4
Course Code: BCM 403
Teaching Hours: 48 Hours
Course Description
Human Resource Management provides a comprehensive understanding of HRM principles,
practices, and recent developments. Students learn about HR functions, procurement, development,
employee health and welfare, grievances, and industry relations. Emphasis is placed on job analysis,
recruitment, training, career planning, and HRD interventions.
Course Objectives
a) To comprehend the introduction, functions, scope, policies, roles, and recent developments in
Human Resource Management.
b) To analyze the procurement and development functions, including job analysis, recruitment,
selection, and induction processes.
c) To evaluate Human Resource Development processes such as training, executive
development, career planning, and HRD interventions.
d) To understand employee health, safety, welfare, grievance handling, social security, HR
accounting.

e) To analyze employee dispute and industrial relations in India

Course Outcome
CO: 1: Student will be able to understand as well evaluate various concepts with Human Resource
Management. (HRM)
CO: 2: Student will be able to analyse and apply the various concept related with Procurement and
Development functions of HRM.
CO: 3: Student will be able to analyze as well as evaluate various Human Resource Development
techniques.
CO: 4: Students will be able to understand as well as analyze various concepts and measures related
with Employee health, safety, welfare,
CO:5: Students will be able to analyze concepts related to grievance, discipline as well as industrial
dispute.

87
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4 S M
CO5 S M

Course Content
Unit 1: (10 hours)
Human Resource Management- Introduction, Functions, Scope, Policies & Roles, Recent
developments in HRM
Unit 2: (10 hours)
Procurement and Development Functions: Job Analysis, Job description, job specification,
recruitment, selection, placement and induction.
Unit 3: (8 hours)
Human Resource Development-Training, Executive Development, Internal Mobility, Career
& Succession Planning, Separation, HRD Interventions
Unit 4: (8 hours)
Employee Health, Safety &Welfare, Grievances & Discipline, Social Security, Personnel
Records, HR Accounting
Unit - 5: (8 hours)
Industry relation and industrial disputes in India their resolution, role of trade union, working
participation in Management

Text Book
1. "Human Resource Management" by Gary Dessler, published by Pearson Education.
2. "Human Resource Management: Text and Cases" by K. Aswathappa, published by
McGraw-Hill Education.
3. "Human Resource Management: A Contemporary Approach" by Ian Beardwell and Len
Holden, published by Pearson Education.
4. "Human Resource Management: Theory and Practice" by John Bratton and Jeffrey Gold,
published by Palgrave Macmillan.
5. "Human Resource Management: Concepts and Applications" by Biswajeet Pattanayak,
published by Oxford University Press.

88
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

89
 Course Title: Indian Economy
L T P C.U
3 1 0 4
Course Code: BCM 404
Teaching Hours: 48 Hours
Course Description
Indian Economy provides a comprehensive overview of India's economic landscape, covering its pre-
independence era, structural features, demographic characteristics, and the role of agriculture.
Students explore key aspects such as population demographics, agricultural reforms, and the impact of
initiatives like the Green Revolution on economic development.

Course Objectives
a) To understand the economic conditions prevailing in India on the eve of independence,
including its agricultural, industrial, and infrastructural aspects.
b) To understand the structure and basic features of the Indian economy,
c) To analyze the Indian Economy by comparing it with developed countries based on
population, per capita income, and indices like HDI and GDI.
d) To examine demographic features of India as per the 2011 census, including population size,
growth, distribution, literacy, life expectancy, and occupational distribution.
e) To assess the role of agriculture in the Indian economy, including discussions on land
reforms, productivity issues, the impact of the Green Revolution, and sources of agricultural
finance.

Course Outcome
CO: 1: Students will be able to understand the various types of economy and analyse the Indian
economy at the time of Independence.
CO: 2: Students will be able to understand the concepts related with structure and features of Indian
Economy and
CO:3:Students will be able to analyze Indian Economy with other developed economies.
CO:4: Students will be able to analyse the demography of Indian Populations.
CO:5: Students will be able to analyse as well evaluate the role of Agriculture in Indian Economy and
various aspects related with Agriculture in India.

90
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S S M S M
CO 2 M S M
CO 3 S M M S
CO 4 S M M S
CO5 S M M

Course Content
Unit-1: (8 hours)
Indian Economy on The Eve of Independence-Agriculture, Industries, Infrastructure,
Colonial Economy, Semi-Feudal Economy, Backward Economy, Stagnant Economy.
Unit-2: (8 hours)
Structure and basic feature of Indian Economy, Developed and Less developed Economy:
Meaning and concept.
Unit- 3: (10 hours)
Comparison of Indian Economy with Developed country: Population, Per capita income,
Human Development Index (HDI), Gender Development Index (GDI).
Unit-4: (10 hours)
Demographic Feature (As per census 2011): Size and Growth of Population, Sex Ratio of
Population, Urban and Rural Distribution, Literacy Ratio, Life Expectancy, Birth Rate and
Death Rate, Population Distribution, Occupational Distribution of Population.
Unit-5: (10 hours)
Role of Agriculture in Indian Economy, Land Reform: Meaning, Importance, Causes of low
productivity, Green Revolution: Achievements & Failures, Sources of Agriculture Finance,
Agriculture and Economic Development.
Text Books
1. "Indian Economy" by Ramesh Singh, published by McGraw-Hill Education.
2. "Indian Economy: Performance and Policies" by Uma Kapila, published by Academic
Foundation.
3. "Indian Economy: Problems and Prospects" by Bimal Jalan, published by Penguin Books
India.
4. "Indian Economy: Economic Development and Policy" by Nitin Singhania, published by
McGraw-Hill Education.
5. "Indian Economy: Economic Policies and Performance Analysis" by Ruddar Datt and
K.P.M. Sundharam, published by S. Chand & Company Ltd.

91
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

92
 Course Title: Computerized Accounting
L T P Total
0 0 4 2
Course Code: SEC411
Teaching Hours: 24 Hours
Course Description
Computerized Accounting introduces students to the integration of accounting principles with
computer technology. It covers the application of computers in accounting processes, accounting
software, ERP systems, and inventory management within an organization.

Course Objectives
a) To understand the significance of computerized accounting, its features, scope, advantages,
limitations, and a comparative analysis with manual accounting.
b) To explore various accounting software options, considerations for selecting them, and their
types.
c) To examine the relationship between computerized accounting and Accounting Information
Systems (AIS).
Course Outcome
CO1: Students will understand the application of computers in accounting, compare manual
and computerized accounting, and assess the advantages and limitations of computerized
accounting systems.
CO2: Students will evaluate accounting software options, analyze their merits and demerits.
CO3: Students will comprehend the relationship between computerized accounting and
Accounting Information Systems (AIS).
CO3: Students will demonstrate proficiency in recording day-to-day transactions in
Enterprise Resource Planning (ERP) systems, including creating various types of vouchers
and understanding their use in accounting processes.

Mapping of COs and POs

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S

93
Course Content
Unit – 1: (8 hours)
Computer and Accounting: Application of Computer in accounting. Meaning, Features and
scope of computerized accounting, advantages and limitations of computerized accounting,
comparison between manual and computerized accounting. Accounting Software:
Introduction, Considerations for sourcing an Accounting software, type of accounting
software’s- Their merits and demerits. Relationship between Computerized Accounting,
Accounting Information System (AIS); Electronic Payments, Online banking and EDI,
Security threats with e- commerce and measures, (basics of Firewall and Encryption).
Unit – 2: (8 hours)
Recording Day to Day Transactions in ERP: Introduction-Business Transactions-Source
Document forVoucher-Recording Transactions in ERP - Accounting Vouchers-Receipt
Voucher (F6)-Contra Voucher(F4)-Payment Voucher (F5)-Purchase Voucher (F9)-Sales
Voucher (F8)-Debit Note Voucher-Credit Note (Ctrl+F8)- Journal Voucher (F7).
Unit – 3: (8 hours)
Maintaining Stock Keeping Units (SKU): Introduction-Inventory Masters in ERP - Creating
Inventory Masters-Creation of Stock Group Creation of Units of Measure-Creation of Stock
Item-Creation of Godown - Defining of Stock Opening Balance in ERP Stock Category-
Reports.

Text Books
1. "Computerized Accounting: A Step-by-Step Approach" by D. K. Goel and Rajesh Goel,
published by Arya Publishing Company.
2. "Computerized Accounting with Tally ERP 9" by P. Rao, published by S. Chand &
Company Ltd.
3. "Computerized Accounting: An Integrated Approach" by V. Rajaraman and T. Rajaram,
published by PHI Learning Pvt. Ltd.
4. "Computerized Accounting using Microsoft Excel" by Gayathri Balasubramanian and A.
Parthasarathy, published by Vikas Publishing House Pvt Ltd.
5. "Computerized Accounting with Peachtree 8.0" by Carol Yacht and Susan Crosson,
published by McGraw-Hill Education.

94
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

95
Course Title: Art of Living for fulfilment of Life
L T P Total
2 0 0 0
Course Code: AUD401
Teaching Hours: 24 Hours

Course Description:
The core structure revolves and covers the basis aspect of Art of living which suffice the student
to be strong, balanced and successful in life by applying basic practice of Maharishi knowledge
which focuses on physical, emotional, mental, aesthetic development. It teaches us to live life in
harmony and gain a greater vision of your own Self, confidence to stretch and grow beyond
limiting beliefs, and ability to lead the deep profound fulfilling life.

Course Objectives:
The objectives of this course is to establish Art of living in reference to the teaching of
Maharishi’s knowledge where in student not only inculcate the concept of better living but also
they become much more professional and possess leadership quality in much more efficient
manner with stress free attitude to reach the peak performance.

Course Outcomes (COs): At the end of this course students will be able to:
a) Define various types of ways of art to living to improve the well being
b) Identify the various factors to achieve excellence in professional life
c) Explain the factors which lead to perfection in the field of leadership

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PO5
CO 1 M W
CO 2 S
CO 3 M

Course Contents:

Unit - I: Science of Being (8 Hours)

• Being, the basis of all Living
• Being, the Absolute and the Relative
• How to contact and live Being

Unit - II: Art of Living and Enjoying Fulfillment (8 Hours)

• Art of Being: Harmony of Material and Spiritual Values
• Art of Being: How to live life in Eternal Freedom while Accomplishing the Maximum in
the World
• Art of Thinking: Key to Clear, Powerful and Fruitful Thinking
• Art of Speaking: Key to Speaking with Maximum Effectiveness
• Art of Action: Key to Self-confidence, Increased Efficiency, and Success in undertakings
• Art of Behaviour: Key to Fruitful Relationships
• Life in Fulfillment: Fulfillment of Life, Religion, Psychology and Philosophy

96
Unit - III: Effortless Communication: Frictionless flow of Information (8 Hours)
• What is Communication
• Keys to effective communication
• Consciousness as the basis of the Spontaneous Right Communication
• Overview of Scientific Studies on Effortless Communication

Text Book (s):

• Yogi.M. Maharishi. (1963). Science of Being and Art of Living. Plume; Reissue edition.
• Dalio Ray. (2017). Principles: Life and Work. Simon & Schuster

References:
• Tomljenović H, Begić D, Maštrović Z. (2016) “Changes in trait brainwave power and
coherence, state and trait anxiety after three-month Transcendental Meditation (TM)
practice.” Psychiatria Danubina. Vol 28(1):63-72.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

97
 Course Title: INDUSTRIAL RELATIONS AND LABOUR LAWS
L T P Total
3 1 0 4

Course Code: BCMH 501

Teaching Hours: 48 Hours
Course Description:
This course offers you an understanding of the key participants in any industrial relations
system and involves issues related to the Labour in a Industry. The course would cover the
advent of the industrial and labour laws in India, world at large with reference to recent
legislations and connected case laws.

Course Objectives:
Each student will enable themselves:
a) To be aware of the present state of Industrial relations in India.
b) To be acquainted with the concepts, principles and issues connected with trade
unions, collective bargaining, workers participation, grievance redressal, and
employee discipline and dispute resolution.
c) To understand the various processes and procedures of handling Employee Relations.
d) To be familiar with development and the judicial setup of Labour Laws.
e) To understand the various processes and procedures of handling Labour laws & legislation.

Course Outcomes (COs): After the completion of this course, students will be able to:

CO1: Describe the basic structural framework of industrial relations And Labour Laws.
CO2: Summarize the key perspectives of industrial relations regarding the.
CO3:Interpretation of conflict and power imbalance between employers and employees.
CO4: Apply the concept of industrial relations and the system in which it operates.
CO5: Acquire a solid theoretical, practical and ethical perspective on many aspects
of industrial relations and Labour Laws.

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4
CO5 M M S

Course Contents

Unit I: (10 hours)

Industrial Relations (IR)Concept of Industrial Relations; Nature of Industrial Relations;
Objectives of IR; Factors affecting IR in changing Environment, Evolution of IR in India; Role of
State; Trade Union; Employers' Organisation; Human Resource Management and IR Role of ILO in
Industrial Relations, International Dimensions of IR. Concept of GIG Economy and ramifications
for industrial relations.

98
 Unit II: (10 hours)
Trade Union and Grievances RedressalTrade Union: Origin and growth, unions after
Independence, unions in the era of liberalisation; Factors Affecting Growth of Trade Unions in
India, Multiplicity &Recognition of Trade Unions; Major Provisions of Trade Union Act1926.

Unit III: (8 hours)

Discipline: Causes of indiscipline, Maintenance of discipline. Misconduct; Highlights of domestic
enquiries; Principle of Natural Justice; Labour turnover; Absenteeism; Grievance: Meaning of
Grievance, Grievance redressal machinery in India, Grievance handling procedure; salient
features of Industrial Employment (Standing orders) Act 1946

Unit IV: (10 hours)

Collective Bargaining and Workers' Participation in Management Collective Bargaining:
Meaning, Nature, Types, Process and Importance of Collective Bargaining, pre- requisites,
issues involved; Status of Collective Bargaining in India, Functions and role of Trade
Unions in collective bargaining
Workers' Participation in Management: Concept, practices in India, Works Committees,
Joint management councils; Participative Management and co-ownership; Productive
Bargaining and Gain Sharing.

Unit V: Labour Laws (8 hours)

The Industrial Disputes Act, 1947: Definitions of Industry, workman, and Industrial
Dispute; Authorities under the Act: Procedure, Powers and Duties of Authorities; Strikes
and Lock outs: Lay-off and Retrenchment: Provisions relating to Layoff, Retrenchment, and
closure The Factories Act, 1948: Origin, Growth and Objectives , Provisions relating to
Health, Safety, Welfare facilities, working hours, Employment of young persons, Annual
Leave with wages

Text Book (s):

1. Ghosh, Payali, & Nandan, Shefali (2017). Industrial relations and
Labor Laws. New Delhi: Mc Grawhill Education Pvt. Ltd.
2. Monappa, Arun, Nambudiri, Ranjeet., &Selvaraj, Patturaja. (2012).
Industrial Relations and Labour Law (2 ed). New Delhi: McGraw Hill
3. N. D. Kapoor, Handbook of industrial Law, Sultan Chand.
4. Misra S. N., Labour and industrial laws, Sangam law Agency, Allahabad.
5. Srivastava S. C., Industrial Relations and labour Laws, Vikas Publishing House.
6. Srivastava, S. C. (2012). Industrial relations and Labor Laws (6 ed.). New Delhi:
Vikas Publishing House Pvt. Ltd.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%

99
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

100
 Course Title: ORGANISATIONAL BEHAVIOR
L T P Total
3 1 0 4

Course code: BCMH502

Teaching Hours: 48 Hours

Course Description:
This course includes topics in organizational behavior (OB) psychology to improve student's
understanding of motivation, leadership, emotions, conflict management, job satisfaction,
creativity and productivity and other behavioral dynamics of individuals and groups at
workplace. Students in this course will gain HRM and OB knowledge and skills through
readings, seminars, videos and case analyses, critical and reflective thinking, writing, and
group activities and projects.

Course Objective
This course is designed to provide a better understanding of the theoretical and practical
perspectives of the organization behavior.
Each student will enable themselves:
a) To comprehend how personality, perception, and attitudes influence individual behavior in
organizations.
b) To analyze how group interactions, communication, and teamwork impact organizational
effectiveness.
c) To understand the role of organizational culture and structural designs in shaping employee
behavior and performance.
d) To cultivate effective leadership and management practices by exploring various motivational
and leadership theories.
e) To utilize Organizational Behavior theories and tools to diagnose and solve organizational
issues, enhancing overall productivity and work environment.

Course Outcomes (COs): After the completion of this course, students will be able to:-
CO1: Demonstrate the applicability of the concept of organizational behavior to understand
the behavior of people in the organization.
CO2: Demonstrate the factors of Individual Behavior and Dynamics of Organisational
Behavior
CO3: Demonstratethe applicability of analyzing the complexities associated with management
of individual and group behavior in the organization.
CO4: Develop effective communication strategies to inspire and motivate individuals and
teams towards achieving organizational goals.
CO5: Identify key leadership traits, styles, and behaviors necessary for effective leadership.

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4
CO5 M M

101
 Course Content:
Unit I: (10 hours)
Introduction
Introduction to organisational theories; Organisational behavior- concepts, determinants,
challenges, opportunities; Contributing disciplines of OB; OB models.

Unit II: (10 hours)

Individual Behavior and Dynamics of Organisational Behavior
Foundations of Individual Behavior; Personality- fact, Big five personality types;
Values - concept and types: terminal values and instrumental values; Attitude -
components, job related attitudes; Learning- concept, theories and reinforcement;
Perception and emotions- concept, perceptual process, importance, factors influencing
perception, perceptual errors and distortions; Emotional intelligence.

Unit III: (8 hours)

Organisational conflict - sources, resolution strategies; Organisational culture- concept
and determinants; Organisational change- importance, proactive vs. reactive change,
resistance to change, managing change; Stress- individual and organisational factors
management of stress.

Unit IV: (10 hours)

Motivation and Communication
Meaning and importance of motivation; Need theories- Maslow, McClelland and
Alderfer; Two factor theory of Herzberg; Theory X and Theory Y of McGregor;
Intrinsic motivation by Ken Thomas; Behavior modification; Communication and
feedback; JOHARI window; Motivation practices of 5 prominent organisations.

Unit V: (10 hours)

Group Behavior and Leadership
Group dynamics- concepts, types- group norms, group roles, and group cohesiveness;
Leadership- concept and theories; Power, Influence, followership & Leadership; Styles
of leadership; Leadership continuum; Trait, Behavioral and Situational approach;
Leadership effectiveness.

Textbooks
1. Luthans, F. (1997). Organisational Behavior. McGraw-Hill International Editions.
2. Pareek, U. (2014). Understanding Organisational Behavior. Oxford University
Press.
3. Robbins, S. T., Judge, T. A., & Hasham, E. S. (2013). Organisational Behavior.
Pearson.
4. Sekaran, U. Organisational Behavior: Text and Cases. New Delhi: Tata McGraw
Hill.
5. Singh, A. K., & Singh, B. P. Organisational Behavior. New Delhi: Excel Books
Pvt. Ltd.
6. Singh, K. (2015). Organisational Behavior: Texts & Cases (3rd Edition). India:

102
 Pearson.
7. Greenberg, J., & Baron, R. A. Behavior in Organisations. New Delhi: Prentice
Hall ofIndia Pvt. Ltd.
8. Hersey, P. K., Blanchard, D., & Johnson, D. Management of Organisational
Behavior:Leading Human Resources. Pearson Education.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
▪ The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

103
 Course Title: FINANCIAL MANAGEMENT
L T P Total
3 1 0 4

Course Code: BCMF501

Teaching Hours: 48 Hours
Course Description:
This course is designed to develop the understanding and awareness of how an
organization works in real life. By the help of knowledge of financial management
information, financing functions along with various elements tools of financial
decision making students able to develop skills for planning, controlling, decision-
making and performance evaluation of business finance.

Course Objectives:
This course is designed to provide a better understanding of the theoretical and
practical aspects of the Financial Management process of an organization. The
objectives of the course are:
a) To provide an in-depth view of the process in financial management of the firm.
b) To develop knowledge on the allocation, management and funding of financial resources.
c) To improve students’ understanding of the time value of money concept and the
role of a financial manager in the current competitive business scenario.
d) To enhance student’s ability in dealing short-term dealing with day-to-day
working capital decision
e) To enable longer-term dealing, which involves major capital investment decisions
and raising long-term finance.

Course Outcomes (COs): After the completion of this course, students will be able to:-
CO1: Explain the concept of fundamental financial concepts, especially
time value of money.
CO2: Apply capital budgeting projects using traditional methods.
CO3: Integrate the concept and apply the financial concepts to calculate ratios and
do the capital budgeting.
CO4: Analyze how the concepts of finance and costing could integrate to
identify and resolve the problems pertaining to business decision making.
CO5: Analyze how the concepts of Dividend Decision and Working Capital
Decision could resolve the problems pertaining to business decision making.

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO1 S M M S M
CO2 M S M
CO3 S S M M S
CO4 S S
CO5 M M

Course Contents

Unit I: Introduction (9 hours)

Nature, scope and objectives of financial management, Time value of money, Risk and
Return.

104
Unit II: Capital Budgeting (10 hours)
The Capital Budgeting Process, Cash Flow Estimation, Payback Period Method,
Discounted Payback Period Method, Accounting Rate of Return, Net Present Value
(NPV), Net Terminal Value, Internal Rate of Return (IRR), Profitability Index, Capital
budgeting under Risk &Uncertainty-Certainty Equivalent Approach and Risk-Adjusted
Discount Rate Method.

Unit III: Cost of Capital and Financing Decision (10 hours)

Sources of long-term financing, Estimation of components of cost of capital, Method for
calculating Cost of Equity, Cost of Retained Earnings, Cost of Debt and Cost of
Preference Capital, Weighted Average Cost of Capital (WACC) and Marginal Cost of
Capital.

Unit IV: (9 hours)

Capital Structure- Theories of Capital Structure (Net Income, Net Operating Income,
MM Hypothesis, Traditional Approach). Operating, Financial and Combined Leverage.
EBIT-EPS Analysis. Determinants of Capital Structure.

Unit V: Dividend Decision and Working Capital Decision (10 hours)

Theories for relevance and irrelevance of dividend decision for corporate valuation-
Walter’s Model, Gordon’s Model, MM Approach, Forms of dividend payment, types of
dividend policies and Determinants of Dividend policy. Concepts of Working Capital,
Operating & Cash Cycles, Risk-return Trade off, sources of short- term finance, working
capital estimation, cash management, an overview of receivables management and
inventory management.

Text Book (s):

1. Khan,M.Y. Khan and Jain P.K. Financial management: Text and Problems.
TataMcGraw Hill
2. Kothari, R. Financial Management : A Contemporary Approach. Sage
Publications IndiaPvt. Ltd. New Delhi
3. Pandey, I M. Financial Management. Vikas Publications
4. Rustagi, R.P. Fundamentals of Financial Management, Taxmann, New Delhi
5. Sharma, S.K. and Sareen, Rachan Fundamentals of Financial management ,
SultanChand & Sons (P) Ltd.
6. Singh, Preeti. Financial Management. Ane Books Pvt. Ltd, New Delhi.
7. Singh, J.K. Financial Management- Theory and Practice. Galgotia
Publishing House,Delhi
8. Singh, Surender. and Kaur, Rajeev. Fundamentals of Financial Management.
SCHOLORTech Press, New Delhi
9. Tripathi, Vanita, Basic Financial Management, Taxmann Publications.

105
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

106
 Course Title: INTRODUCTION TO INVESTMENT MARKET
L T P Total
3 1 0 4

Course code: BCMF502

Teaching Hours: 48 Hours
Course Description:
The course offers a complete introduction to Investment market and explains the nature and
purpose of Investment marketing, followed by the fundamentals of each of the most important
marketing tasks. It analyses the business need for customer orientation, the evaluation of
markets and the targeting of investing in market opportunities.

Course Objectives:
This course is designed to provide a better understanding of the theoretical and practical
perspectives of the process of Investment Marketing.
Each student will enable themselves:
a) To understand the concepts of Investment market.
b) To learn about Portfolio Analysis and Financial Derivatives.
c) To understand the Investment market environment.
d) To learn about Investor grievances and their redressal system.

Course Outcomes (COs): After the completion of this course, students will be able to:-
CO1: Develop an understanding of the basics of investment markets, including key concepts
and terminology.
CO2: Identify how investment firms develop and adapt investment strategies to align with
evolving market conditions and investor preferences.
CO3: Apply knowledge and concepts to understand Fundamental Analysis and Technical
Analysis,
CO4: Apply knowledge, concepts, and analytical tools to comprehend challenges and
opportunities within the investment market.
CO5: Acquaint with emerging trends and the dynamic environment of investment markets,
including technological advancements and regulatory changes.
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO1 S M M S M
CO2 M S M

CO3 S S M M S
CO4 M M
CO5 M M

Course Content:

Unit 1 (10 hours)

Investment Environment

The investment decision process, Types of Investments – Commodities, Real Estate and
Financial Assets (Equity, Mutual funds, Debt), the Indian securities market, the market

107
 participants (Stock exchanges, Stock brokers, Clearing House, Depositories, Depository
Participants, FIIs, Domestic institutional investors, Individual investors), Online and offline
trading in securities, security market indices, sources of financial information, Concept of
return and risk, Impact of Taxes and Inflation on returns.

Unit 2 Analysis of Equity and Debt Instruments (8 hours)

Bond features, types of bonds, estimating bond yields, Bond Pricing, types of bond risks,
default risk and credit rating, Bond market indices. Approaches to Equity Analysis

Unit 3: Introduction to Fundamental Analysis: (10 hours)

Technical Analysis, dividend capitalisation models, and price-earnings multiple approach to

equity valuation, Intrinsic value, Price to Book value ratio.

Unit4: Portfolio Analysis and Financial Derivatives (10 hours)

Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds; Introduction to
Financial Derivatives; Financial Derivatives Markets in India

Unit 5: Investor Protection (8 hours)

Role of SEBI and stock exchanges in investor protection; Investor grievances and their
redressal system, insider trading, investor awareness and activism.

Textbooks:
1. Jones, C.P. Investments Analysis and Management, Wiley, 8th ed.
2. Chandra, Prasanna. Investment Analysis and Portfolio Management. McGraw Hill Education
3. Rustogi, R.P. Fundamentals of Investment. Sultan Chand & Sons, New Delhi.
4. Vohra N.D. & Bagri B.R., Futures and Options, McGraw Hill Education
5. Mayo. An Introduction to Investment. Cengage Learning.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

108
Note:
o CIA can have more components depending on the nature of course.
o The guidelines for all assessment components are as per MUIT Guidelines & Rules
(2.3- curriculum development).

109
 Course Title: INTERNATIONAL MARKETING
L T P Total
3 1 0 4

Course Code: BCMM501

Teaching Hours: 48 Hours
Course Description: This course provides students with a comprehensive understanding of
international trade, focusing on global and international marketing principles. Students will explore
the significance of global marketing, motives for internationalization, and the impact of the macro-
environment on market selection.

Course Objectives:
This course is designed to provide better understanding of International
Trade. Each student will enable themselves:
1. To understand importance of global and international marketing.
2. To be familiar with motives of internationalization.
3. To be familiar with influence of macro-environment on market selection.
4. To have knowledge about market entry modes.
5. To develop understanding of specific international issues affecting the 4Ps.

Course Outcomes (COs):After the completion of this course, students will be able to: -
CO1: Have developed an understanding of major issues related to international marketing
CO2: Have developed skills in researching and analyzing trends in global markets and in
modern marketing practice.
CO3: Assess International Marketing Environment to understand product fit in the
international Market
CO4: Assess an organization’s ability to enter and compete in international markets.
CO5: Prepare an international marketing plan.

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W M
CO 2 W W
CO 3 M S W M M
CO 4 S S M
CO 5 M M S

Course Contents:

Unit – 1: (8 hours)
International Marketing: Definition, Scope, Importance, Challenges, International
Trade theories, Reasons for going international, International market segmentation
and positioning, International market;

Unit _2: (8 hours)

Entry strategies – Exporting, licensing, joint venture, Merger and Acquisition,
Wholly owned subsidiaries, Strategic Alliances and Contract manufacturing.

Unit – 3: (10 hours)

International Marketing Environment: Political, Legal, Environmental, Socio Cultural and

110
Technological environment, Country Risk Analysis, International Economic Environment:
IMF, WTO, International Trade Barriers: Tariff and Non-Tariff Regional Blocks: European
Union, BRICS, NAFTA, SAARC, ASEAN, MERCOSUR, International Marketing Research.

Unit – 4: (10 hours)

Direction & composition of Indian exports, Indian export and import policy export promotion
organizations, export, incentives, producing for exports, export quality control; export
finance, shipment and procedures thereof, Export documents.
Processing of an export order, organization and structure of export and import houses;
International product policy: Product standardization & adaptation, international, product mix,
International product life cycle, new product development, exports packaging,

Unit – 5: (10 hours)

International pricing policy: Factors influencing selection of pricing policies, international
pricing strategies; International distribution policy: Factors influencing selection of
international distribution channels, types of international distribution channels, role of internet
in international distribution; International communication policy: communication strategies in
international marketing, international promotion mix.

Text Book (s):

1. Onkvisit S. & Shaw, J., International Marketing: Analysis & Strategy, Pearson
Education
2. Cherunilam F, International Trade & Export Management, Himalaya Publishing
3. Cateora & Graham, International Marketing, McGraw Hill.
4. Keegan, Global Marketing Management, Pearson Education Asia.
5. Daniels, J, International Business, Pearson Education.
6. Cherunilam, International Marketing, Himalaya Publishing.
7. CzinkotaM, Ronkaine I, Sutton Brady, C. and Beal, T. International Marketing,
Cengage Learning

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

111
 Course Title: E-Commerce and Digital Marketing
L T P Total
3 1 0 4

Course Code: BCMM502

Teaching Hours: 48 Hours
Course Description:
E-Commerce and Digital Marketing is a dynamic course designed to provide students with a
comprehensive understanding of the evolving landscape of online commerce and digital
marketing strategies. This course equips students with the knowledge and skills necessary to
navigate the complexities of modern business environments driven by digital technologies.

Course Objectives:
This course is designed to provide a better understanding of e-commerce and digital
marketing. Each student will enable themselves to:

1. Understand the importance of e-commerce and digital marketing in modern business.

2. Become familiar with the motives behind the adoption of e-commerce strategies.
3. Understand the influence of the digital environment on market selection.
4. Gain knowledge about various e-commerce platforms and market entry modes.
5. Develop an understanding of specific digital marketing issues affecting product, price,
promotion, and place.

Course Outcomes (COs):After the completion of this course, students will be able to: -
CO1: Develop an understanding of major issues related to electronic commerce (e-
commerce) and the Internet of Things (IoT), including definitions, benefits, and limitations.
CO2: Understand the importance of security in e-commerce, including topics such as digital
certificates, encryption, SSL, and digital signatures.
CO3:Understanding Networks such as Routing, Switching and Protocols, Web Presence
CO4: Evaluate different digital payment methods, including smart cards, stored-value cards,
micropayments, payment gateways, and mobile payments.
CO5: Understand the concept of digital government and its various models (Government-to-
Citizens, Government-to-Business, Government-to-Government, Government-to-
Employees).

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S S M S M
CO 2 M S M
CO 3 S M M S
CO 4 M M
CO5 S M

Course Content:

Unit 1 (8 hours)
Electronic Commerce, IoT: Definition, Benefits, Limitations, Ecommerce Platforms,
Impact of E-Commerce on Business, government, customer and society.

112
Unit 2 (8 hours)
E-Business, E-Markets, Electronic Storefronts, Types of e-transactions – B2B, B2C, C2C,
C2B, Business Models. Concepts of Internet of Things(IoT) and its applications.

Unit 3 (10 hours)

The E-Business Technology and E Security: Understanding Networks - routing, switching
and protocols, Web Presence – domain registration, website development and hosting, Web
server hardware and software; Data centre services, Security – service providers, digital
certificates, encryption, SSL, Digital signatures.

Unit 4 (10 hours)

Digital Payments: Smart Cards, Stored-Value Cards, EC Micropayments, Payment
Gateways, Mobile Payments, Digital and Virtual Currencies, Security, Ethical, Legal,
Privacy, and Technology Issues.

Unit 5 (10 hours)

Digital Business Applications: Electronic Retailing, E-Tailing, Social Shopping, Fintech: E-
Banking, Mobile Banking, Pure Virtual Banks, Insurance, and Stock Trading, Other Mobile
Finance Applications. Digital Government: Government-to-Citizens, Government-to-
Business, Government-to-Government, Government-to- Employees Models.

Textbooks :-
▪ Introduction to E Commerce & Social Commerce, Turban E , Whiteside J , King
D, Outland J Springer
▪ E-Business and E-Commerce Management- Strategy, Implementation and Practice,
Dave Chaffey, Pearson Education.

▪ Electronic Commerce – A Managerial Perspective, Efraim Turban, David King, Dennis

Viehland, Jae Lee, Pearson Education.
▪ E-Commerce: Strategy, Technologies and Applications Paperback – 2001 by David
Whiteley
▪ E-Commerce: An Indian Perspective Paperback – Import, 30 Nov 2015-by P. T.
Joseph
▪ One Click: Jeff Bezos and the Rise of Amazon.com Kindle Edition- by Richard L.
Brandt

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%

113
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

114
 Course Title: Company and Business Law

L T P Total

3 1 0 4

Course Code: BCM504

Teaching Hours: 48 Hours

Course Description:
Company and Business Law is a foundational course designed to provide students with a
comprehensive understanding of legal principles and regulations governing business activities. The
course covers various aspects of Indian contract act, Negotiable instrument act and Consumer
Protection Act, enabling students to navigate legal complexities and make informed decisions in
business contexts.

Course Objectives:
This course is designed to provide better understanding of Company and Business Law. Each student
will enable themselves:
1. To Develop a foundational understanding of legal principles and regulations
governing business activities in India.
2. To analyze intricacies of shares, transfer of shares, share capital, and voting rights
within the framework of company law.
3. To analyze meaning and types of Debenture, Charge-Fixed and Floating,
Crystallisation of Floating charge etc.
4. To Interpret and evaluate definitions and classifications of agreements and contracts
under the Indian Contract Act 1872.
5. To Learn about the Sale of Goods Act 1930, including its definitions, formalities of
sale contracts, distinctions between sale and hire-purchase agreements, and rights of
an unpaid seller.

Course Outcomes (COs):After the completion of this course, students will be able to: -
CO1:-Demonstrate an understanding of the meaning, characteristics, and historical
background of a company, including various kinds of companies.
CO2: Analyze the various types of shares, transfer of shares, share capital, and voting
rights.
CO3: Analyze the concepts of debentures, charges, and borrowing powers.
CO4: Evaluate the definitions and classifications of agreements and contracts under the
Indian Contract Act 1872, including valid, void, voidable, contingent, and quasi-contracts,
and e-contracts.
CO5: Interpret the provisions of the Negotiable Instruments Act 1881, Consumer
Protection Act 1986, and Competition Act 2002, and analyze their impact on business
transactions and consumer rights.

Mapping COs with POs:

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W S
CO 2 W W
CO 3 S M S W M M
CO 4 W S M
CO5 S W M

115
Course Content:

Unit - 1 Company and its Nature and Scope (8 hours)

Meaning, Definition and characteristics of company, Historical background of company,
Kinds of companies, Merits and Demerits of Incorporation of company - Lifting the
corporate veil.
Procedure for Incorporation of companies
Role of promoters, Legal Position of Promoter, Pre-incorporation contracts, Memorandum of
Association - Meaning, Purpose, Contents, Ultravires and Doctrine of Ultravires, Articles of
Association - Meaning Purpose, Content. Alternation, Constructive Notice, Doctrine of
Indoment Exceptions

Unit – 2 Prospectus, Shares (10 hours)

Meaning - Formalities of issue Prospectus - Misrepresentation of Prospectus - Golden Rule,
Shares - Meaning, Types of Shares and Transfer of shares, Share Capital, Meaning, Kinds,
Alternation, Reduction and Voting Rights

Unit_3: Debenture: (10 hours)

Meaning, Types, Charge-Fixed and Floating, Crystallisation of Floating charge, Borrowing
Powers - Effective of unauthorized borrwoings
Members and Membership Rights, Management and Administration of Company, winding
up of companies

Unit 4: (9 hours)
Indian Contract Act 1872- Definitions (S.2): Agreement, kinds of Agreements, Contract-
kinds of contracts: Valid, Void, Voidable, Contingent and Quasi Contract and E- contract,
distinguish between Agreement and Contract
Offer or Proposal- definition, Essentials of Valid proposal or offer, counter offer, Standing
or open offer, distinguish between offer and invitation to offer, Acceptance-definition,
Essentials of a valid acceptance, Promise.

Unit 5: (10 hours)

The Sale of Goods Act 1930
Introduction, Definitions, Formalities of the contract of sale, Distinction between ‘sale’
and ‘agreement of sell, Distinction between ‘sale and hire-purchase agreement’
Conditions and Warranties, Transfer of property as between the seller and the buyer , Rights
of an unpaid seller
Negotiable instruments Act 1881, Consumer Protection Act,1986 and Competition Act,
2002

Textbooks
1. C.A.Kamal Garg, Bharat's Corporate and Allied Laws, 2013
2. Institute of Company Secretaries of India, Companies Act 2013, CCH Wolter
Kluver Business, 2013
3. Lexis Nexis, Corporate Laws 2013 (Palmtop Edition)
4. Avtar Singh : Company Law
5. Dutta on Company Law

116
6. N.D.Kapoor on Company Law, Charles Wild and Stuart Weinstein Smith and
Keenan, Company Law, Pearson Longman, 2009
7. The Companies Acts from 1956 to 2014 as amended up to the date.
8. The New Company Law, Dr. N.V. Paranjape, Central Law Agency

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

117
`
Course Title: Reasoning and Quantitative Aptitude
L T P Total
0 0 4 2
Course Code: BCM511
Teaching Hours: 24 Hours
Course Description: This course provides students with a comprehensive overview of
quantitative ability and logical reasoning skills essential for various competitive exams and
academic pursuits. The course covers fundamental mathematical concepts such as number
systems, fractions, percentages, and averages, progressing to more advanced topics including
logarithms, probability, and data interpretation techniques.

Course Objectives:

1. To build a strong foundation in basic mathematical concepts essential for solving

quantitative problems.
2. To develop proficiency in applied and engineering mathematics, including concepts
such as profit and loss, time-speed-distance, and ratio and proportion.
3. To enhance skills in data interpretation, enabling students to analyze and interpret
data presented in various formats such as tables, graphs, and charts.
4. To cultivate logical reasoning abilities through exercises in deductive reasoning,
including analogy, coding-decoding, and mathematical operations.

Course Outcomes (COs): Upon completion of this course, students will be able to:
CO1: Demonstrate proficiency in solving quantitative problems involving number systems,
fractions, percentages, and averages.
CO2: Apply mathematical concepts such as logarithms, probability, and permutations and
combinations to solve real-world problems. Interpret and analyze data presented in various
formats, including tables, graphs, and charts, to extract meaningful insights.
CO3: Employ logical reasoning skills to solve deductive reasoning problems, including
analogy, blood relation, and seating arrangement puzzles.

Mapping of COs to POs

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W S
CO 2 S S W
CO 3 S M M M S

Course Content:
UNIT – I (8 hours)
Quantitative Ability (Basic Mathematics): Number Systems, LCM and HCF, Decimal
Fractions, Simplification, Square Roots and Cube Roots, Average, Problems on Ages, Surds
& Indices, Percentages, Problems on Numbers
UNIT – II (8 hours)
Quantitative Ability (Applied & Engineering Mathematics): Logarithm, Permutation and

118
Combinations, Probability, Profit and Loss, Simple and Compound Interest, Time-Speed and
Distance, Time & Work, Ratio and Proportion, Area, Mixtures and Allegation.
Data Interpretation: Data Interpretation, Tables, Column Graphs, Bar Graphs, Line Charts,
Pie Chart, Venn Diagrams
UNIT – III (8 hours)
Logical Reasoning (Deductive Reasoning): Analogy, Blood Relation, Directional Sense,
Number and Letter Series, Coding – Decoding, Seating Arrangement, Mathematical
Operations
Text Books
1. A Modern Approach to Verbal & Non-Verbal Reasoning by R S Agarwal
2. Analytical and Logical reasoning By Sijwali B S
3. Quantitative aptitude for Competitive examination By R S Agarwal
4. Analytical and Logical reasoning for CAT and other management entrance test By Sijwali
BS
5. Quantitative Aptitude by Competitive Examinations by Abhijit Guha 4th edition

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
▪ The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

119
Course Title: Summer Internship Report
L T P Total
3 1 0 4
Course Code: BCM 521
Course Description:
The Summer Internship Report is a project where students apply theoretical knowledge
gained throughout their academic journey to real-world business settings. During the
internship, students engage in practical work experience in various departments of an
organization, culminating in a comprehensive report that reflects their learning, observations,
and contributions during the internship period.

Course Objectives:
a) Gain Practical Experience: Provide students with an opportunity to apply theoretical
concepts learned in classrooms to real-world business scenarios, enhancing their
practical understanding of commerce and business operations.
b) Develop Professional Skills: Enhance students' professional skills such as
communication, teamwork, time management, problem-solving, and adaptability
through hands-on experience in a professional environment.
c) Explore Career Pathways: Enable students to explore different career paths within
the commerce field by exposing them to various departments and functions within
organizations during the internship.
d) Reflect on Learning: Encourage students to critically reflect on their internship
experiences, identifying key learnings, challenges faced, and areas for personal and
professional growth.
e) Strengthen Networking: Facilitate opportunities for students to build professional
networks by interacting with industry professionals, supervisors, and colleagues
during the internship.
f) Produce a Comprehensive Report: Guide students in the preparation of a detailed
internship report that documents their tasks, achievements, challenges, and
reflections, showcasing their learning journey and contributions to the organization.
g) Enhance Employability: Equip students with practical experience and a professional
portfolio that enhances their employability and readiness for future career
opportunities in commerce and related fields.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

120
Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per MUIT Guidelines &
Rules (2.3- curriculum development).

121
 Course Title: International Finance

L T P Total
3 1 0 4
Course Code: BCMF601
Teaching Hours: 48 hours

Course Description: This course explores the complexities of financial management in an

increasingly interconnected global economy. Students will examine the theories, frameworks,
and tools used to analyze and make decisions in the context of international financial
markets, institutions, and transactions.

Course objectives:

a) To make students understand the evolution and scope of international finance and
differentiate it from domestic financial management.
b) To make students understand and analyse various international financial markets crucial
for global financial transactions.
c) To make students understand the meaning, functions and roles of various international
financial institutions.
d) To make students recognize different types of international financial instruments and
their roles in global finance.
e) To develop among students to analyze multinational corporate decisions in the global
market, focusing on foreign investment motives and distinctions between FDI and FII.

Course Outcomes (COs):

CO1: Understand the evolution and scope of international finance and differentiate it from
domestic financial management.
CO2: Identify and analyze various international financial markets crucial for global financial
transactions.
CO3: Understanding the meaning, functions and roles of various international financial
institutions.
CO4: Recognize different types of international financial instruments and their roles in global
finance.
CO5: Analyze multinational corporate decisions in the global market, focusing on foreign
investment motives and distinctions between FDI and FII.

122
Mapping COs with POs:
PO1 PO2 PO3 PO4 PSO 1 PSO 2
CO1 M W S M
CO2 S M
CO3 S M
CO4 S M
CO5 M S M M

Course content:
Unit I: (10 hours)
Introduction to International Finance International Financial Environment: Overview, Nature
and Scope of International Finance Evolution of international financial system–gold standard,
Breton woods standard, floating exchange rate; International Finance Management Vs
Domestic Financial Management.
Unit II: (10 hours)
International Financial Markets Eurocurrency market, international bond market,
international equity market, international money market.
Unit III: (10 hours)
International Financial Institutions IMF, Bank for International Settlements; international
banking-euro bank, types of banking offices-correspondent bank, representative office,
foreign branch, subsidiary bank, offshore bank.
Unit IV: (9 hours)
International Financial Instruments Introduction to International Financial Instruments Types
of International Financial -Euro CP, Eurobonds, foreign bonds, global bonds, euro equity,
ADR, GDRs.
Unit V: (9 hours)
Multinational Corporate Decisions in Global Market Foreign investment decision-Foreign
direct investment (FDI)–motives, FDI theories-theory of comparative advantage, FII’s
Definition, role of FII’s, Different Between FDI & FII.

Text Books:
• O P Agarwal International Financial Management, 3rd Edition 2014 HPH
• Gupta Shashi K., Rangi Praneet International Finance 2nd Edition 2017, Kalyani
Publishers Reference Books: 1. Eun C.S., Resnick B.G., “International Financial

123
 Management”, 2010, Tata McGraw Hill Education Pvt. Ltd., 4th Ed. Special Indian
Edition 2. Shailaja G, “International Finance”, 2010, 2nd Ed. Orient Black’swan.
• Hendrik Van den Berg, “International Finance and Open Economy Macro
Economics”, 2009, 1st Ed. Cambridge.
• Sharan V., “International Financial Management”, 2009,
• 5th Ed. PHI, EEE. 5. Madura J., “International Financial Management”, 2010, 4th Ed.
Cengage Learning.
• Apte P.G., “International Finance”, 2008, 2nd Ed. McGraw Hill.
• Madhu Vij, “International Financial Management”, 2010, 3rd Ed. Excel Books.
• Vyuptakesh Sharan, International Financial Management, , 4th Ed, 2006, PHI
Learning
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

124
 Course Title: Financial Reporting and Analysis

L T P Total
3 1 0 4
Course Code: BCMF602
Teaching Hours: 48 Hours
Course Description:
Financial Reporting and Analysis provides an in-depth understanding of financial reporting
principles, standards, and analysis techniques. It covers the history and evolution of
accounting, preparation of financial statements, financial analysis methods, and applications
of financial statement analysis.

Course Objectives:
a) Understand the historical development of accounting standards and the underlying
objectives of financial reporting.
b) Learn the process of preparing income statement and Balance Sheet.
c) Learn the process of preparing of analysisng cash inflow and cash outflow with the
help of cash flow statements and to explore the various issues and controversies in
Financial Reporting.
d) Apply various financial analysis techniques such as ratio analysis and Du-Pont
analysis to interpret financial statements effectively.
e) Evaluate a company's past financial performance, project future income and cash
flow, and assess credit quality through financial statement analysis.

Course Outcomes (COs):

CO1: Gain insight into the evolution of accounting standards and the purposes of financial
reporting.
CO2: Develop skills in preparing income statement and balance sheet.
CO3: Develop skills in preparing cash flow statement and analyse the issues and
controversies in financial reporting.
CO4: Master various financial analysis techniques to evaluate a company's performance and
financial health.
CO5: Apply financial statement analysis to make informed decisions about investment and
credit assessment.

125
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO2 M S M
CO3 M S M
CO4 S S M M S
CO5 S M M M S

Course Content:
Unit -1 (9 hours)
An Overview of Financial Reporting The history of Accounting, Development of Accounting
Standards, International Financial Reporting Standards (IFRS), Underlying issues and
objectives of financial reporting.
Unit -2 (10 hours)
Preparation of Financial Statements - Balance Sheet, Profit and Loss Account/ Income
Statement.
Unit -3: (9 hours)
Preparation of Cash Flow Statement, Issues and Controversies in Financial Reporting.
Unit-4 (10 hours)
Financial analysis techniques Ratio Analysis, Common size financial statements, Charts in
financial analysis, Limitations of ratio analysis, Activity, liquidity, solvency, profitability and
valuation ratios Du-Pont analysis, Equity analysis, credit analysis, and segment analysis.
Unit-5 (10 hours)
Financial Statement Analysis: Applications Company’s past financial performance evaluation
and finding company’ strategy reflected in past financial performance, Basic projection of a
company’s future net income and cash flow, Role of financial statement analysis in assessing
the credit quality of a potential debt investment.

Text Books:
• Brealey, R. A., Myers, S. C., Allen, F., & Mohanty, P. (2018). Principles of corporate
finance (12th ed.). McGraw-Hill.
• Brigham, E. F., & Houston, J. F. (2012). Fundamentals of financial management (12th
ed.). Cengage Learning.
• Brigham, E. F., & Houston, J. F. (2015). Fundamentals of financial management
concise (8th ed.). Cengage Learning.

126
 • Meigs, R. F., Williams, J. R., Haka, S. F., & Bettner, M. S. (1999). Accounting: The
basis for business decisions. McGraw Hill
• Van Horne, J. C., & Wachowicz, J. M. (2012). Fundamentals of financial
management (13th ed). Pearson Education.
• White, G. I., Sondhi, A. C., & Fried, D. (2016) The analysis and use of financial
statements: Version 1.0 (3rd ed). John Wiley.
• Zeff, S. A., & Dharan, B. G. (1994). Readings and notes on financial accounting:
Issues and controversies. McGraw-Hill.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

127
 Course Title: Consumer Behaviour and Loyalty
L T P Total
3 1 0 4
Course Code: BCMM601
Teaching Hours: 48 Hours
Course Description:
Consumer Behaviour and Loyalty explores the psychological, social, and cultural factors
influencing consumer decision-making processes. It delves into understanding consumer
motivations, perceptions, attitudes, and their impact on purchasing behavior and brand
loyalty.

Course objectives:
a) Understand the fundamental concepts of consumer behavior, including the decision-
making process and factors influencing consumer loyalty.
b) Explore the influence of culture on consumer behavior
c) Analyze motivational factors driving consumer choices.
d) Examine the role of perception, social factors, and attitudes in shaping consumer
behavior and loyalty.
e) Analyze various models of consumer decision-making processes and their
implications for marketing strategies.

Course Outcomes (COs):

CO1: Develop insights into consumer decision-making processes and the importance of
building consumer loyalty.
CO2: Assess the impact of cultural differences on consumer behavior and loyalty.
CO3: Assess the impact of motivation on consumer behavior and loyalty.
CO4: Evaluate the role of perception, social class, and attitudes in consumer behavior and
loyalty formation.
CO5: Apply different models of consumer behavior to develop effective marketing strategies
and enhance consumer loyalty.

128
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 M S M
CO 4 S S M M S
CO5 S M M S M

Course Content:
Unit -1 (10 hours)
Introduction- Consumer Behavior -Meaning and Definition ,Difference between Consumer
and Buyer, Consumer Decision Making Process: Need Recognition, Search for information,
Pre purchase evaluation of alternatives, Purchase, Consumption, Post consumption
Evaluation,Consumer Loyalty,Consumer Journey through the World of Technology.
Unit 2 (9 hours)
Culture and consumer behaviour: - Meaning of culture, Characteristics of culture, function
of culture. types of culture, Cross-cultural consumer analysis:- cross cultural marketing
objectives, Basic areas for cross-cultural marketing, problem in cross cultural marketing.
Unit 3: (10 hours)
Motivation and consumer behaviour: - Introduction, motives and motivation, positive or
negative motivation, Consumer motives:- personal ,social motives, Involvement:-types of
involvement, measuring involvement, values , values and attitudes, means and end chain
model.
Unit 4 (9 hours)
Perception and consumer behavior:- Introduction, of groups , advantages and disadvantage of
groups, reference group, types of reference group, social class and consumer behavior-
Introduction social class categorization, social class life style and buying behavior, social
class and market segmentation, social factors, social class and consumer behavior.
Unit 5 (10 hours)
Attitude and consumer behaviour:- Meaning of attitude, nature and characteristics of attitude,
types of attitude, learning of attitude, sources of influence on attitude formation, Model of
attitude- Tricomponent attitude model, multiattribute attitude model, Consumer decision
making process:- Introduction, levels of consumer decision ,consumer information processing
model ,Hierarchy of effects model. Models of consumer behaviour - Economic model,
learning model, sociological model, Howard Sheth model of buying.

129
Text Books:
• Consumer Behavior, Schiffman, L. G. and Kanuk, L. L., Pearson.
• Consumer Behaviour : Sethna Zubin & Blythe Jim, SAGE Publishing India

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

130
 Course Title: RURAL MARKETING
L T P Total
3 1 0 4
Course code: BCMM602
Teaching Hours: 48 Hours
Course Description:
Rural Marketing explores the unique dynamics of marketing products and services in rural
areas. It covers the characteristics of the Indian rural market, consumer behavior, marketing
strategies, and challenges faced in reaching rural consumers.
Course Objectives:
a) Understand the concept of rural marketing and analyze the characteristics of the
Indian rural market environment.
b) Examine the rural consumer's behavior, factors influencing purchase decisions, and
the nature of rural demand.
c) Explore marketing strategies for agricultural inputs, including pricing, distribution,
and promotion in rural areas.
d) Analyze marketing approaches for agricultural produce, cooperative marketing
societies, and rural/cottage industry products.

e) Understand the application of rural marketing strategies for marketing of agriculture

and rural products.

Course Outcomes (COs):

CO1: Develop an understanding of the unique aspects of rural marketing and the rural market
environment.
CO2: Assess the factors influencing rural consumer behavior and the diverse nature of rural
demand.
CO3: Apply marketing strategies for agricultural inputs effectively in rural markets.
CO4: Evaluate marketing approaches for agricultural produce and rural products,
emphasizing cooperative marketing and industry development.
CO5: Understand the application of rural marketing strategies.

131
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W M
CO 2 W
CO 3 M S W M M
CO 4 S S M
CO5 S S M

Course Content:
Unit 1: (9 hours)
Definition of Rural Marketing, Indian Rural Market, Environment: Population and its
locations, occupation pattern, expenditure pattern, infrastructure facilities.
Unit 2: (10 hours)
The Rural Consumer: Characteristics, factors influencing his purchase decision, Rural
demand: Nature, types of requirements, hierarchy of markets and rural market index,
Problems in rural marketing as Warehousing and Transportation.
Unit 3: (10 hours)
Marketing of Agriculture Inputs: Consumable inputs and durable inputs: Marketing of
Consumables and Durables: Composition of Products, Price, distribution, promotion, product
redesign or modification needs.
Unit 4: (10 hours)
Marketing of Agricultural Produce, Formation of Cooperative marketing and processing
societies, marketing of rural/cottage industry/artisan products.
Unit 5: (9 hours)
Rural Marketing Strategies: Rural Market Segmentation, Strategies on product, price,
promotion and distribution.

Text Books:
• Pradeep Kashyap Rural Marketing,Pearson education
• Jha, S.M. & Singh, L.P.: Marketing Management in Indian Perspective, Himalaya,
Bombay 3.Velayudhan – Rural Marketing (Sage)
• Mathur- Rural Marketing (Excel Books)

132
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

133
 Course Title: COMPENSATION AND REWARD MANAGEMENT (C&RM)
L T P Total
3 1 0 4
Course Code: BCMH601
Teaching Hours: 48 Hours
Course Description:
Compensation and Reward Management delves into the principles, practices, and regulations
governing compensation and rewards in organizations. It covers wage and salary
administration, incentive plans, employee benefits, and current trends in reward management.
Course Objectives:
a) Understand the concepts, theories, and statutory provisions related to wage and salary
administration.
b) Explore various incentive plans and their impact on employee motivation and
organizational performance.
c) Analyze different types of employee benefits.
d) Understand the legal framework governing employee compensation.
e) Examine current trends and strategic approaches in compensation and reward
management, emphasizing alignment with organizational goals.

Course Outcomes (COs):

CO1: Develop the ability to apply wage and salary administration principles effectively in
organizational contexts.
CO2: Evaluate the effectiveness of incentive plans in enhancing employee productivity and
engagement.
CO3: Understand the importance of employee benefits and their role in attracting and
retaining talent.
CO4: Understand the various employee benefit governing rules.
CO5: Demonstrate the capability to design and implement strategic reward management
practices aligned with organizational objectives.
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S S M S M
CO 2 M S M
CO 3 S M M S
CO 4 S M M S
CO 5

134
Course Content:
Unit 1. (10 hours)
Wage and Salary Administration: Definition, Goals, Concept of Wages & Salary,
Minimum Wage, Fair Wage and Living Wage– Theories of Wages & Salary–Pay and Social
Class–Machineries for Wage Fixation– Statutory provisions governing different components
of reward systems–.Wage criteria and wage machinery— Wage Components—Salary
Benchmarking, designing KRA & KPI.
Unit 2. (10 hours)
Incentive Plans: Individual and Group Incentive plans, Productivity Gain sharing plans,
Profit Sharing Plans, Non - Financial and Financial incentives, Measuring Cost- to –
Company (CTC).
Unit 3 (9 hours)
Employee Benefits: Supplemented Pay benefits (pay for time not worked), Insurance
benefits, Retirement benefits, Employees’ service benefits.
Unit 4 (9 hours)
Employee Benefit Governing Laws: Provident Fund Act 1952, Minimum wages Act 1948,
Payment of wages Act 1948, Payment of Bonus Act, 1965.
Unit 5. (10 hours)
Current Trends in Compensation and Reward Management: Strategic Reward: Concept,
Aims– Strategic Reward and Reward Management–Purpose and Contents of Reward
Strategy–Strategic Reward and Performance–Reward strategies in a Knowledge economy–
Reward Strategies in a Service-based economy–Developing reward strategy– Communicating
reward strategy – Implementing reward strategy
Text Books
• Armstrong & Stephens, Employee Reward Management and Practice, Kogan Page
• Milkovich, Newman, Ratnam, Compensation, McGraw Hill, New Delhi.
• Henderson, R.O., Compensation Management, Englewood Cliffs, Prentice Hall
• Armstrong, M and Murlis H, Reward Management, Kogan Page.
• Cascio, Costing Human Resource, Thomson Learning,, India
• Martocchio Joseph J., Strategic Compensation-A Human Resource Management
Approach, Pearson Education.
• Richard I Henderson, Compensation Management in a Knowledge-Based World,
Pearson Education.

135
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

136
 Course Title: Ethics and Corporate Social responsibility
L T P Total
3 1 0 4

Course Code: BCMH602

Teaching Hours: 48 Hours
Course Description:
Ethics and Corporate Social Responsibility explores the principles, theories, and practices of
ethical conduct and corporate social responsibility in business. It covers topics such as
business ethics, various ethical theories, corporate social responsibility, and CSR legislation
in India.

Course objectives:
a) Understand the concept, characteristics, and importance of business ethics in
organizational contexts.
b) Understand the concept of corporate ethics, its code and related committees.
c) Analyze different approaches to business ethics and their implications for decision-
making in business.
d) Examine the concept, scope, and relevance of corporate social responsibility in
contemporary society.
e) Explore CSR legislation in India, including Section 135 of the Companies Act 2013,
and understand the environmental aspects of CSR.

Course Outcomes (COs):

CO1: Understand the concept of ethics, its characteristics and importance in Business.
CO2: Understand the concept of corporate ethics, its code and related committees.
CO3: Critically evaluate various ethical theories and their applicability to modern business
practices.
CO4: Demonstrate an understanding of corporate social responsibility models and initiatives,
including CSR practices in India.
CO5: Gain insight into CSR legislation and codes, enabling effective implementation of CSR
initiatives in organizations.

137
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M M W S
CO 2 M M W S
CO 3 W W
CO 4 S M S W M M
CO 5 W S M

Course Content:
Unit-1 (9 hours)
Introduction to Business Ethics- Business Ethics – Concept, Characteristics, Importance and
Need for business ethics. Indian Ethos, Ethics and Values, Work Ethos, Sources of Ethics.
Unit 2: (9 hours)
Concept of Corporate Ethics, code of Ethics-Guidelines for developing code of ethics, Ethics
Management Programme, Ethics Committee.
Unit-3 (10 hours)
Various approaches to Business Ethics - Theories of Ethics- Friedman’s Economic theory,
Kant’s Deontological theory, Mill & Bentham’s Utilitarianism theory, Gandhian Approach in
Management and Trusteeship, Importance and relevance of trusteeship principle in Modern
Business.
Unit-4 (10 hours)
Corporate Social Responsibility: Concept, Scope & Relevance and Importance of CSR in
Contemporary Society. Corporate philanthropy, Models for CSR in India, Drivers of
CSR,CSR Initiatives in India.
Unit 5 (10 hours)
CSR Legislation in India, Section 135 of companies Act 2013, Scope of CSR Activities under
Schedule VII. Concept of Charity, Corporate Citizenship, Environmental aspects of
CSR,Major codes of CSR.
Text Books:
• Sharma J.P. Corporate Governance and Social Responsibility of business, Ane Books
Pvt ltd, New Delhi
• S.K.Bhatia, Business Ethics and Corporate Governance
• William Shaw, Business Ethics, Wordsworth Publishing Company, International
Thomson Publishing Company.
• Business Ethics, Andrew Crane and Dirk Matten, Oxford University Press.

138
 • Business Ethics, Text and Cases, C.S.V. Murthy, Himalaya Publication House.
• Mallin, Christine A. Corporate Governance (Indian Edition) Oxford University press.
New Delhi Murthy, Himalaya Publication House. • Mallin, Christine A. Corporate
Governance (Indian Edition) Oxford University press. New Delhi • Blow field
,Michael and Alan Murray, Corporate Responsibility, Oxford University Press Blow
field ,Michael and Alan Murray, Corporate Responsibility, Oxford University Press
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

139
 Course Title: Public Finance

L T P Total
3 1 0 4
Course Code: BCM603
Teaching Hours: 48 Hours
Course Description:
Public Finance explores the principles and practices of government revenue, expenditure,
budgeting, and fiscal policies. It covers topics such as public goods, budgeting techniques,
public expenditure, revenue sources, taxation, public debt, and Indian public finance.
Course objectives:
a) Understand the concept, scope, and principles of public finance, including different
budgeting techniques.
b) Analyze the nature and effects of public expenditure on production, distribution, and
economic stability.
c) Examine the main sources of public revenue, types of taxes, and the impact of
taxation on production and distribution.
d) Examine the role of public debts, its types and concept of deficit financing.
e) Explore the role of public debt, deficit financing, financial federalism, and fiscal
consolidation in Indian public finance.

Course Outcomes (COs):

CO1: Develop the ability to apply budgeting techniques effectively in public finance
management.
CO2: Critically evaluate the effects of public expenditure on various aspects of the economy.
CO3: Demonstrate an understanding of different sources of public revenue and their
implications for economic activities.
CO4: Understand the concept of public debt, its role, classification and deficit financing
CO5: Gain insight into the complexities of Indian public finance, including budgetary
deficits, financial federalism, and fiscal consolidation measures.

140
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M M S
CO 3 S S M M S
CO S S M M S
4
CO 5 S S M M S

Course Content:
Unit-1 (10 hours)
Introduction: Meaning & Scope of Public Finance; Public goods vs. Private goods; Principle
of Maximum Social Advantage; Public Budget, Techniques of Budgeting (ZBB, PBB).
Unit-2 (9 hours)
Public Expenditure: Meaning & Nature, Wagner’s views on increasing state activities
Wiseman-peacock hypothesis, Canons and classification of public expenditure; effects on
production, distribution and economic stability.
Unit-3 (10 hours)
Public Revenue: Main sources of revenue, Tax revenue, Direct and Indirect Taxes,
Progressive, proportional & Regressive Taxes, Value added tax and GST, The Division of tax
burden- Impact and Incidence of a tax, effects on production & distribution.
Unit-4 (8 hours)
Public Debt: Role and classification of Public debt and methods of their redemption. Deficit
Financing.
Unit-5 (10 hours)
Indian Public Finance: Different types of Budgetary Deficits; Financial Federalism under
constitution, Finance Commission- meaning and current Finance Commission, Budgetary
Procedure and Financial Control in India. Fiscal Consolidation and FRBM Act.

Text Books:
• Joseph E. Stiglitz, Economics of the Public Sector
• R.A. Musgrave and P.B. Musgrave, Public Finance in Theory & Practice
• Maheshwari K L, R K Maheshwari, Public Finance
• Kaushik Basu and A. Maertens (ed.),
• Lekhi ,R K- Public Finance
• 6.Bhatia, H L- Public Finance

141
 • Maheshwari K L, R K Maheshwari, Rajasva
• Maheshwari K L, R K Maheshwari, Lok Vitt
• Recent Budget Documents.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

142
 Course Title: Introduction to Research Methodology
L T P Total
3 1 0 4
Course Code: BCM604
Teaching Hours: 48 Hours
Course Description:
This Course provides a comprehensive overview of research principles and practices in
business. It covers topics such as the meaning, types, and steps of research, research design,
sampling methods, data analysis techniques, hypothesis testing, and report writing.
Course Objectives:
a) Understand the meaning, types, and importance of research and its applications in
business.
b) Familiarize with research design concepts, qualitative and quantitative approaches,
and various research designs.
c) Learn about sampling techniques, including probability and non-probability sampling
methods.
d) Develop the skills in data analysis including editing, coding, tabular representation
and graphical representation of data.
e) Develop skills in data analysis, hypothesis formulation and testing, and report writing.

Course Outcomes (COs):

CO1: Gain the ability to identify research problems and understand the research process.
CO2: Apply appropriate research designs to address specific research questions effectively.
CO3: Demonstrate proficiency in selecting and implementing sampling methods for research
studies.
CO4: Develop the skill of data analysis including editing, coding, tabular representation and
graphical representation of data.
CO5: Acquire skills in formulating hypotheses, conducting hypothesis tests, and presenting
research findings effectively in reports.
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4 S M M S
CO 5 M S M

143
Course Content:
Unit 1 (9 hours)
Research: – Meaning, Importance, types and Qualities of Research; Research applications in
functional areas of Business, Emerging trends in Business research. Steps in Research
Process .
Unit 2 (10 hours)
Research design: Concept, Features of a good research design, Qualitative and Quantitative
research approaches, Exploratory Research Design: Concept, Types: Descriptive Research
Designs: Concept, types Experimental Design, Concept of Cross-sectional and Longitudinal
Research.
Unit 3 (10 hours)
Sampling-Basic Concepts: Defining the Universe, Concepts of Statistical Population,
Sample,Sample size, Characteristics of a good sample. Probability Sample: Simple Random
Sample, Systematic Sample, Stratified Random Sample & Cluster Sampling.
Non-Probability Sample: Judgment Sampling, Convenience Sampling, Purposive Sampling,
Quota Sampling & Snowballing Sampling methods.
Unit 4 (8 hours)
Data Analysis: Editing, Coding, Tabular representation of data, Graphical Representation of
Data: Appropriate Usage of Bar charts, Pie charts.
Unit 5: (10 hours)
Hypothesis: Qualities of a good Hypothesis –Framing Null Hypothesis & Alternative
Hypothesis. Concept of Hypothesis Testing – Logic & Importance.
Mechanism of Report Writing- Report Preparation: Types, Report Structure: preliminary
section, main report, interpretation of results, suggestions and Limitations of the study.
Text Books:
• Research Methodology, Deepak Chawla, NeenaSondhi, Vikas Publication
• Business Research Methods, Naval Bajpai, Pearson Education
• Research Methodology, C R Kothari, New Age International.
• Business Research Methods by Donald Cooper & Pamela Schindler, TMGH, 9th
Edition.
• Business Research Methods by Alan Bryman & Emma Bell, Oxford University Press,
2ndEdition.
• Business Research Methods by T N Srivastava & Shailaja Rao, TMH Publication,
2ndEdition

144
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

145
 Course Title: Start Up Management
L T P Total
0 0 4 2

Course code: BCM611

Teaching Hours: 24 Hours

Course Description:
"Start-Up Management" provides an in-depth understanding of the startup ecosystem,
covering ideation, capital requirements, legal aspects, financial issues, and strategies for
survival and growth. Students learn about generating ideas, estimating startup capital,
navigating the legal environment, securing funding, and managing growth.

Course Objectives:
a) Understand the dynamics of the startup economy, including generating ideas and
navigating the entrepreneurial ecosystem.
b) Analyze startup capital requirements, assess the legal environment, and develop
launch strategies to mitigate risks.
c) Evaluate financial issues such as feasibility analysis, funding options, and unique
challenges of high-tech ventures and understand the strategies for survival and growth
of startups and its life patterns,

Course Outcomes (COs):

CO1: Gain insights into the startup ecosystem and government initiatives supporting
entrepreneurship.
CO2: Develop skills in estimating startup capital and complying with legal requirements for
new ventures.
CO3: Acquire knowledge of various funding options and strategies for financing startup
ventures, strategies for the survival and growth of startups and the process of scaling the
startup ventures and sustainability of the venture.

146
Mapping COs with POs:
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S

Course Content:
Unit I: (8 hours)
Start-up opportunities: The New Industrial Revolution – The Big Idea- Generate Ideas with
Brainstorming- Business Start-up - Ideation- Venture Choices - The Rise of The start up
Economy - The Six Forces of Change- The Start-up Equation – The Entrepreneurial
Ecosystem – Entrepreneurship in India. Government Initiatives.
Unit II: (8 hours)
Startup Capital Requirements and Legal Environment: Identifying Startup capital Resource
requirements - estimating Startup cash requirements - Develop financial assumptions-
Constructing a Process Map - Positioning the venture in the value chain - Launch strategy to
reduce risks- Startup financing metrics - The Legal Environment- Approval for New
Ventures- Taxes or duties payable for new ventures.
Unit III: (8 hours)
Starting up Financial Issues: Feasibility Analysis - The cost and process of raising capital –
Unique funding issues of a high-tech ventures - Funding with Equity – Financing with Debt-
Funding startups with bootstrapping- crowd funding- strategic alliances. Start-up Survival
and Growth: Stages of growth in a new venture- Growing with the market - Growing within
the industry- Venture life patterns- Reasons for new venture failures- Scaling Ventures –
preparing for change - Leadership succession. Support for growth and sustainability of the
venture.

Text Books
1. Kathleen R Allen, Launching New Ventures, An Entrepreneurial Approach,
CengageLearning, 2016. 2. AnjanRaichaudhuri, Managing New Ventures Concepts and
Cases, Prentice Hall International, 2010.
3. S. R. Bhowmik& M. Bhowmik, Entrepreneurship, New Age International, 2007.
4. Steven Fisher, Ja-nae’ Duane, The Startup Equation -A Visual Guidebook for Building
Your Startup, Indian Edition, Mc Graw Hill Education India Pvt. Ltd, 2016.
5. Donald F Kuratko, Jeffrey S. Hornsby, New Venture Management: The Entrepreneur’s

147
Road Map, 2e, Routledge, 2017.
6. Vijay Sathe, Corporate Entrepreneurship, 1e, Cambridge, 2009 Page 2 BBA
(Entrepreneurship) w.e.f. A.Y. 2020-2021,(Batch 2020-2023)

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

148
 Course Title: Major Project

L T P Total
0 0 4 2
Course code: BCM621
Course Description:
The Research Project Report syllabus equips students with essential skills and knowledge to
undertake research effectively and present findings coherently. Emphasizing both theoretical
frameworks and practical methodologies, students learn how to formulate research questions,
conduct literature reviews, collect and analyze data, and present their findings in a structured
and persuasive manner. Through a combination of lectures, workshops, and hands-on
exercises, students explore various research methods, including qualitative and quantitative
approaches, and gain proficiency in using relevant tools and software for data analysis. They
also learn about ethical considerations in research, ensuring integrity and validity in their
work. The course culminates in the preparation and presentation of a comprehensive research
project report, allowing students to demonstrate their ability to critically evaluate existing
literature, apply appropriate research methodologies, and communicate their findings
effectively. By the end of the course, students develop a deeper appreciation for the research
process and acquire transferable skills essential for academic and professional success.

Course Objectives:
1. Develop research skills: Students will learn to formulate research questions, design
methodologies, and conduct systematic literature reviews.
2. Enhance analytical abilities: Students will acquire proficiency in data collection, analysis,
and interpretation using appropriate statistical and qualitative techniques.
3. Foster critical thinking: Students will evaluate research methodologies, assess the validity
of findings, and critically analyze existing literature within their field of study.
4. Cultivate effective communication: Students will learn to structure and present their
research findings coherently in written reports and oral presentations, adhering to academic
conventions and standards.

149
 Course Title: Strategic Management

L T P Total
3 1 0 4
Course Code: BCM701
Teaching Hours: 48 Hours

Course Description: Strategic Management is a foundational course designed to equip

students with the knowledge and skills necessary to formulate, implement, and evaluate
strategies within organizations. This course explores the key concepts, theories, and
frameworks essential for effective strategic decision-making in a dynamic and competitive
business environment. Through case studies, discussions, and practical exercises, students
will gain insights into the strategic management process and develop the ability to analyze
complex business situations, identify strategic issues, and formulate viable strategies to
achieve organizational goals.

Course objectives:

a) Comprehend the fundamental theories and principles underlying strategic

management, including the significance of aligning organizational goals with
environmental opportunities and challenges.

b) Apply strategic analysis tools and frameworks to assess the competitive landscape,
identify strategic issues, and formulate actionable strategies to enhance organizational
performance.

c) Evaluate the process of strategy implementation, including resource allocation,

organizational design, and leadership, to effectively execute strategic initiatives and
achieve desired outcomes.

d) Critically analyze real-world case studies to understand the complexities of strategic

decision-making and develop the ability to apply strategic management concepts in
diverse business contexts.

e) Understand the techniques of strategic evaluation and control of performance and

feedback.

150
Course Outcomes (COs):

CO1: To understand business strategy and analyze the strategy level.

CO2: To demonstrate an understanding of the supply chain..
CO3: To understand the strategic formulation.
CO4: To understand the organisation structure.
CO5: To find the decision making strategies and evaluation.
Mapping COs with POs:
PO1 PO2 PO3 PO4 PSO 1 PSO 2
CO1 M M
CO2 S S M
CO3 M M S S
CO4 M
CO5 M

Course Content
Unit 1: (10 hours)
Strategic Management – Meaning, Definition, Importance and Functions; Strategic Intent;
Mission; Objectives and Goals; Policies; Program; Budget; Process of strategic management,
Levels of strategy.
Unit 2: (10 hours)
Identifying strategic alternatives of business; Environmental appraisal : Internal environment;
Key Success Factors; Role of Resources, Capabilities and Core Competencies; Competitive
Advantage to Competitive Strategies; VRIO Model, External environmental analysis –
PESTEL.
Unit 3: (10 hours)
Concept of Value Chain, SWOT Analysis; Tools and Techniques for Strategic Analysis –
TOWS Matrix; Generic Strategies; Competitive Strategies - Porter’s 5 Forces Model; The
Experience Curve, Grand Strategy, BCG Matrix; Functional Strategies, Global entry
strategies.
Unit 4: (8 hours)
Organization Structure; Resource Allocation; Projects and Procedural issues; Integration of
Functional Plans; Leadership and corporate culture
Unit5: (8 hours)
Evaluation and Control: Organizational Systems and Techniques of Strategic Evaluation and
Control of Performance and Feedback.

Text Books
1. Kazmi, Azhar(2015); Business Policy and Strategic Management; McGraw-Hill
Education. Fourth edition.
2 David, Fred(2015);Strategic Management: Concepts and Cases; PHI Learning. Fifteenth
edition.
3. Frynas, J. G., &Mellahi, K. (2015). Global strategic management. Oxford University Press,
USA.
4. Heracleous, L. (2003). Strategy and organization: Realizing strategic management.
Cambridge University Press.
5. Warren, K. (2008). Strategic management dynamics. John Wiley & Sons.

151
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

152
 Course Title: Management of Non-Profit Organisations
L T P Total
3 1 0 4

Course code: BCM702

Teaching Hours: 48 Hours
Course Description:
The Management of Non-Profit Organizations course offers a comprehensive exploration of
the unique challenges and opportunities facing non-profit entities in today's complex socio-
economic landscape. Designed specifically for Bachelor of Commerce students, this course
delves into the principles, practices, and strategies essential for effective management and
leadership within the non-profit sector. Through a combination of theoretical insights, case
studies, and practical exercises, students will gain a deep understanding of the organizational
structures, governance models, fundraising techniques, and performance evaluation methods
specific to non-profit organizations. Emphasis will be placed on developing the knowledge
and skills necessary to navigate the distinctive dynamics of non-profit management, including
stakeholder engagement, volunteer management, ethical considerations, and impact
assessment. By the end of the course, students will be equipped with the tools and
perspectives needed to contribute meaningfully to the management and sustainability of non-
profit organizations, fostering positive social change and community development.

Course Objectives:
a) Understand the concepts, functions, and formation procedures of NGOs, including the
differences between trusts and societies.
b) Analyze the challenges of NGO management and their role in addressing
development issues, with a focus on poverty and vulnerability.
c) Explore the importance of funding for NGOs and examine strategies for fundraising,
including regulations for receiving funds from foreign countries.
d) Explore the various international funding organizations.
e) Familiarize with schemes available for NGOs from different government ministries
and international organizations, focusing on areas such as health, education, and
human rights.

153
Course Outcomes (COs):
CO1: Gain insights into the structure and registration processes of NGOs, distinguishing
between trusts and societies.
CO2: Develop an understanding of the challenges faced by NGOs in addressing development
issues and poverty.
CO3: Acquire knowledge of fundraising strategies and regulations for receiving funds from
international sources.
CO 4: Understand the various international funding organizations.
CO 5: Identify and evaluate schemes available for NGOs from government ministries and
international organizations, enabling effective project planning and implementation.
Mapping COs with POs:

PO1 PO2 PO3 PO4 PSO 1 PSO 2

CO1 M S M
CO2 S M
CO3 S M
CO4 S
CO5 M M S

Course Contents:
Unit 1: NGOS – An Introduction, Concepts And Functions (8 hours)
Trust and Society and their differences, Formation of Trust and Society, Rules & Registration
procedure for NGO, Societies registration acts.
Unit 2: Issues In NGO Management (8 hours)
Challenges of NGO Management Development issues, Development indicators, Poverty
(Exploitation, Vulnerability and Powerlessness) and Development.
Unit 3: Importance of Funding and Fund-Raise Strategies (6 hours)
Rules regarding receipt of funds from foreign countries. FCRA process.
Unit 4: International funding Organizations (8 hours)
Oxfam, CARE, Action Aid, Red-Cross, Rotary International, UN AIDs, Amnesty
International, Save the Children and Help-age.
Unit 5: Schemes for NGOS (10 hours)
Schemes from various Ministries Government of India, Health and Family Welfare, Human
Resource Development, Urban & Rural Development, NABARD and Human Rights
Commission.

154
Text Books
1. NGO’s & Governmental Organisations-Role, Duties & Functions, N C Dobriyalsumit
enterprises.
2. NGO’s and Social Welfare-New Research approaches, David Lewis & N
Ravichandra, Rawat Publication
3. Policy Making in Government, edited by K D Madan, K Dinesh &etal, Publication
Division, MIB, New Delhi
4. Non-Governmental Organizations at the United Nations. Identity, Role and Function,
Chiang Pei-heng (1981), (New York: Praeger). [An important early study of the
origins and operation of the consultative arrangements in ECOSOC.]

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

155
 Course Title: Project Management
L T P Total
3 1 0 4

Course Code: BCM703

Teaching Hours: 48 Hours

Course Description:

Project Management covers the fundamentals of managing projects effectively, including

project initiation, planning, execution, monitoring, and closure. Students learn about project
life cycles, stakeholder management, scheduling, resource allocation, cost estimation, quality
management, risk assessment, procurement, and stakeholder engagement.

Course Objectives:

a) Understand the basic concepts, processes, and tools of project management, including
project integration and scope management.
b) Understand the concept of resource management and earned value management.
c) Learn methods, techniques, and tools for managing project time and costs.
d) Explore the importance of quality management, human resource planning, team
development, and communication in project success.
e) Gain insights into risk management processes, procurement management, and
stakeholder identification and engagement in project environments.

Course Outcomes (COs):

CO1: Develop proficiency in initiating, planning, and integrating project activities to meet
stakeholder requirements effectively.

CO2: Demonstrate the ability to schedule tasks, allocate resources.

CO3: Demonstrate the ability to estimate costs accurately, and monitor project progress
efficiently.

CO4: Apply quality management tools, develop effective human resource plans, foster team
collaboration, and utilize communication models for project success.

CO5: Identify, assess, and manage project risks, handle procurement processes, and engage
stakeholders to ensure project objectives are met satisfactorily.

156
Mapping COs with POs:
PO1 PO2 PO3 PO4 PSO 1 PSO 2
CO1 M S M S M
CO2 M S M
CO3 M S
CO4 M
CO5 M

Course Contents:

Unit – 1: Project Management Introduction: (10 hours)

Concept, Needs, Project Life Cycle, Stakeholders, Project Management Tools, Environmental
Factors, Project Management Processes, Project Integration Management, Project Scope
Management.

Unit – 2: Project Time (10 hours)

Introduction to Methods, Techniques & Tools, Factors influencing Project Scheduling

Unit- 3: Cost Management (8 hours)

Resource Management, Estimation Techniques, Cost Management, Earned Value

Management.

Unit – 4: Project Quality, Human Resource, and Communications Management:

(8 hours)

Introduction, Nature, Factors affecting Quality Decisions, Quality Management Tools,Human

Resource Planning, Team Development, Communication Models, Communication Methods,
Communication Technology.

Unit – 5: Risk, Procurement, and Stakeholder Management: (10 hours)

Introduction, Nature of Risk Management, Risk Management Processes, Procurement

Management, Contract Types, Stakeholder Identification, Stakeholder Engagement.

Text Books

a) Harold Kerzner: Project Management: A Systems Approach to Planning, Scheduling,

and Controlling.

157
 b) Rita Mulcahy: PMP Exam Prep: Accelerated Learning to Pass the Project Management
Professional (PMP) Exam.

c) Jennifer Greene and Andrew Stellman: Headfirst PMP: A Learner's Companion to

Passing the Project Management Professional Exam.

d) Kim Heldman: PMP: Project Management Professional Exam Study Guide.

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

158
 Course Title: Financial Institutions and Markets

L T P Total
3 1 0 4

Course Code: BCM704

Teaching Hours: 48 Hours

Course Description:

Financial Institutions and Markets provides an overview of the structure, functions, and
dynamics of financial institutions and markets. Students explore the roles of various
stakeholders, financial tools, processes, and environmental factors shaping these entities. The
course covers topics such as time and cost management, quality assurance, human resource
development, communication strategies, risk management, procurement practices, and
stakeholder engagement in financial markets.

Course Objectives:

a) Understand the fundamentals of financial institutions, markets, and their life cycles.
b) Learn methods, techniques, and tools for managing time, resources, costs, and value
in financial institutions.
c) Explore quality management.
d) Explore human resource planning, team development, communication strategies in
financial settings.
e) Develop skills in risk assessment, procurement management, and stakeholder
engagement specific to financial markets.

Course Outcomes (COs):

CO1: Gain insights into the structure, functions, and integration of financial institutions and
markets.

CO2: Demonstrate proficiency in scheduling, resource allocation, cost estimation, and

performance measurement within financial institutions.

CO3: Understanding Concept of Quality and Apply quality management tools

CO4: Understanding effective communication methods in financial contexts.

CO5: Identify, assess, and mitigate risks, manage procurement processes, and engage

159
stakeholders to ensure financial market efficiency and sustainability.

Mapping COs with POs:

PO1 PO2 PO3 PO4 PSO 1 PSO 2
CO1 S M S
CO2 M M M
CO3 S M
CO4 S M
CO5 M

Course Contents:

Unit – 1: Introduction to Financial Institutions and Markets (9 hours)

Concept, Needs, Life Cycle of Financial Institutions, Stakeholders, Financial Tools,

Environmental Factors, Financial Processes, Integration Management, Scope Management.
Unit – 2: Time and Cost Management in Financial Institutions (8 hours)

Introduction to Methods, Techniques & Tools, Factors influencing Financial Scheduling,

Resource Management, Estimation Techniques, Cost Management, Earned Value
Management.

Unit – 3: Quality, Human Resource, and Communications Management in Financial

Institutions (8 hours)

Introduction, Nature, Factors affecting Quality Decisions, Quality Management Tools

Unit- 4: (8 hours)

Human Resource Planning, Team Development, Communication Models, Communication

Methods, Communication Technology.

Unit – 5: Risk, Procurement, and Stakeholder Management in Financial Markets

(8 hours)

Introduction, Nature of Risk Management, Risk Management Processes, Procurement

Management, Contract Types, Stakeholder Identification, Stakeholder Engagement.

Text Books:

a) Frederic S. Mishkin, Stanley G. Eakins: Financial Markets and Institutions (Pearson).

160
 b) Anthony Saunders, Marcia Millon Cornett: Financial Institutions Management
(McGraw-Hill Education).

c) Frank J. Fabozzi, Franco Modigliani, Frank J. Jones: Foundations of Financial

Markets and Institutions (Pearson).

d) David L. Scott: Wall Street Words: An Essential A to Z Guide for Today's Investor
(Houghton Mifflin).

Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

161
 Course Title: Data Analysis
L T P Total
0 0 4 2

Course Code: BCM711

Teaching Hours: 24 Hours

Course Description:

Data Analysis course offers a comprehensive exploration of data analysis techniques,

focusing on Operations Research, Linear Programming, Transportation Problems, and Game
Theory. Students will delve into mathematical modeling, optimization methods, and strategic
decision-making, equipping them with valuable skills to tackle real-world problems
efficiently. Through theoretical concepts and practical applications, participants will gain
insights into solving complex decision-making scenarios across various domains.

Course objectives:

a) Understand the fundamentals of data analysis and descriptive statistics for effective
business decision-making.

b) Learn to apply probability distributions, hypothesis testing, and regression analysis for
data-driven business insights.

c) Master data mining techniques, predictive analytics, and data visualization tools for
comprehensive business data analysis.

Course Outcomes (COs):

CO 1: Students will efficiently collect, clean, preprocess, and visualize data, applying key
statistical measures.
CO 2: Students will accurately conduct hypothesis tests and regression analyses to interpret
and solve business problems.
CO 3: Students will proficiently use advanced analytics and visualization tools to make
informed business predictions and decisions.
Mapping COs with POs:
PO1 PO2 PO3 PO4 PSO 1 PSO 2
CO1 S W M S
CO2 M S
CO3 M S M

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Course Content
Unit 1: (8 hours)
Introduction to Data Analysis: Definition and importance of data analysis in business, Role of
data analysis in decision-making processes; Types of Data: Categorical data, Numerical data,
Time-series data, Cross-sectional data; Data Collection Methods: Primary data collection
methods, Secondary data collection methods, Sources of data for analysis; Data Cleaning and
Preprocessing: Identifying and handling missing data; Outlier detection and treatment, Data
transformation techniques;

Unit 2: (8 hours)
Descriptive Statistics: Measures of Central Tendency (Mean, median, mode), Measures of
Dispersion (Range, variance, standard deviation, Interquartile range (IQR)); Data
Visualization Techniques: Bar charts, histograms, pie charts, scatter plots, box plot; Summary
Statistics: Frequency distributions, Percentiles and quartiles, Skewness and kurtosis.
Probability Distributions: Normal distribution, Binomial distribution, Poisson distribution.

Unit 3: (8 hours)
Hypothesis Testing: Null and alternative hypotheses, Type I and Type II errors, Common
hypothesis tests (t-test, chi-square test, ANOVA); Confidence Intervals: Interpretation and
construction of confidence intervals; Regression Analysis: Simple linear regression, Multiple
linear regression, Assumptions and limitations of regression analysis; Data Mining and
Predictive Analytics: Introduction to Data Mining (definition and objectives), Data mining
techniques (clustering, association rule mining, classification); Predictive Analytics:
Forecasting techniques, Time series analysis

Text Books

a) "Data Analysis for Business, Economics, and Policy" by Gabor Bekes and Gabor
Kezdi - "Statistics for Business and Economics" by Paul Newbold, William L.
Carlson, and Betty Thorne
b) "Forecasting, Time Series, and Regression" by Bruce L. Bowerman, Richard T.
O'Connell, and Anne B. Koehler
c) "Data Visualization: A Handbook for Data Driven Design" by Andy Kirk
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

163
Note:
o CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum
development).

164
 Course Title: Comprehensive Viva
L T P Total
0 0 4 2
Course Code: BCM721

Course Description:
The Comprehensive Viva provides students with a platform to demonstrate their comprehensive
understanding and integration of knowledge acquired throughout their academic program. Through a
structured oral examination, students engage in a dialogue with examiners to showcase their
proficiency in theoretical concepts, practical applications, and critical analysis within their field of
study. The viva covers a wide range of topics, including core subjects, elective courses, and research
areas, enabling examiners to assess the depth and breadth of students' knowledge. Emphasizing both
breadth and depth of understanding, students are expected to demonstrate their ability to articulate
complex ideas, solve problems, and engage in intellectual discourse. The viva may also include
questions related to current trends, emerging issues, and interdisciplinary perspectives, challenging
students to demonstrate their ability to synthesize information and think critically. By participating in
the Comprehensive Viva, students develop essential communication skills, confidence in their subject
matter expertise, and the ability to think on their feet, preparing them for academic and professional
challenges beyond the classroom.

Course Objectives:
1. Demonstrate comprehensive knowledge: Students will exhibit a thorough understanding of core
concepts, theories, and methodologies within their field of study.
2. Apply theoretical understanding: Students will apply theoretical knowledge to analyze real-world
problems, propose solutions, and demonstrate practical relevance.
3. Engage in critical analysis: Students will demonstrate critical thinking skills by evaluating
arguments, synthesizing information, and providing well-reasoned responses to questions.
4. Communicate effectively: Students will articulate their ideas clearly and concisely, respond
thoughtfully to questions, and engage in meaningful dialogue with examiners, demonstrating effective
communication skills.

165
 Course Title: Field Study Survey & Analysis

L T P Total
0 2 16 10

Course Code - BCM821

Course Description
This Course explores theories and practices of research from multiple disciplines like
mathematics, statistics, psychology, sociology, and economics. It covers principles of survey
design, research literatures, observational and experimental methods, statistical concepts,
sample design, field administration, interviewer roles, nonresponse impacts, and
measurement error models.

Course Objectives
a) Understand the interdisciplinary nature of survey methodology and its significance in
research.
b) Learn principles of survey design, statistical concepts, and social science perspectives
influencing survey data quality.
c) Explore total survey error framework, sampling properties, data collection modes,
interviewer effects, and nonresponse impacts.
d) Analyze the effect of question structure, wording and context on respondent behavior,
models of measurement error, post survey processing, and estimation in surveys.
e) Gain introductory knowledge at a graduate level, assuming basic statistical
understanding and exposure to social science perspectives.

Course Outcomes
CO1: Acquire a comprehensive understanding of survey methodology's interdisciplinary
foundations and research significance.
CO2: Apply principles of survey design, statistical concepts, and social science perspectives
in survey research practice.
CO3: Analyze and evaluate sampling strategies, data collection methods, interviewer effects,
and nonresponse issues in survey research.

166
CO4: Analyse the effect of question structure, wording and context on respondent behavior,
models of measurement error, post survey processing, and estimation in surveys.

CO5: Develop foundational skills for conducting surveys at a graduate level, integrating
statistical and social science perspectives effectively.
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S M M S M
CO 2 M S M
CO 3 S M M S
CO 4 S M M S
CO 5 M S M

Course Content
Unit 1 (10 hours)
Overview of the Course The field of survey methodology draws on theories and practices
developed in several academic disciplines—mathematics, statistics, psychology, sociology,
computer science, and economics. To become an accomplished professional in the survey
research field requires a mastery of research literatures as well as experience designing,
conducting, and analyzing surveys.

Unit 2 (10 hours)

This course introduces the student to a set of principles of survey design that are the basis of
standard practices in the field. The course exposes the student to research literatures that use
both observational and experimental methods to test key hypotheses about the nature of
human behavior that affect the quality of survey data. It will also present important statistical
concepts and techniques in sample design, execution, and estimation, as well as models of
behavior describing errors in responding to survey questions. Thus, both social science and
statistical concepts will be presented.

Unit 3 (10 hours)

The course uses the concept of total survey error as a framework to discuss coverage
properties of sampling frames, alternative sample designs and their impacts on standard
errors of survey statistics, alternative modes of data collection, field administration
operations, the role of the survey interviewer, impacts of nonresponse on survey statistics.
Unit 4 (8 hours)

167
The effect of question structure, wording and context on respondent behavior, models of
measurement error, post survey processing, and estimation in surveys.

Unit 5 (10 hours)

The course is intended as an introduction to the field, taught at a graduate level. Lectures and
course readings assume that students understand basic statistical concepts (at the level of an
undergraduate course) and have exposure to elements of social science perspectives on
human behavior. For those lacking such a background, supplementary readings are
recommended.
Assessment
• Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (AT) : 5%
o Teaching Assignment (TA) : 5%
o Sessional Examination (CT) : 20%
• End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3 CO 4 CO 5
AT M M M M M
TA M M
CT M M M M
ESE M M S

Note:
o CIA can have more components depending on the nature of course.
The guidelines for all assessment components are as per MUIT Guidelines & Rules (2.3-
curriculum development).

168
 Course Title: Dissertation

L T P Total
0 0 20 10

Course Code: BCM822

Course Description
The Dissertation shall be related to the major field of his/her specialization work. The
Dissertation should be one of the major pieces of evidence that students are familiar with or
that student wants to be familiar with. It should reflect your specialist subject by means of
deep and sustained study. The dissertation work shall be carried out by each candidate
independently during the third and fourth semester under the guidance of one of the faculty
members of the Department. If Page 18 of 18 the project work is of inter-disciplinary nature,
a co-guide shall be taken from the same or any other relevant Department. Dissertation
Phase-I includes literature review, required theoretical input, study and comparison of various
approaches for the proposed dissertation work.
INSTRUCTIONAL METHOD AND PEDAGOGY (Continuous Internal Assessment
(CIA) Scheme)
Student has to submit a dissertation proposal indicating the tentative title and broad outline of
the proposed work and the name(s) of the supervisor(s) along-with their concurrence in
writing within 30 days from the starting of the third semester. Dissertation Phase-I will be
evaluated at least once during the semester and at the end of the semester as a part of
continuous evaluation. After successful completion of Dissertation Phase-I only students are
allowed to go register for Dissertation Phase-II.

STUDENTS LEARNING OUTCOMES:

On successful completion of the course, the student will: At the end of the course the
student’s gets exposure to construct and justify research questions related to the topic. Each
student will be in a position to design a research investigation that incorporates appropriate
theoretical approaches, conceptual models, and a review of the existing literature. Students
will learn to structure a discussion in a coherent and convincing way by synthesizing the
material in the context of the research questions. Students will be having sufficient collection
of the literature/experimental data for the implantation/experimentation in Dissertation Phase.

169
 Course Name: Environment Studies
L T P C.U
2 0 0 2

Course Code: VAC 101

Course Description:
Explore this course to understand the world around us better. Learn about the environment,
including what it is, why it's important, and what makes it up. Discover how ecosystems
work, like food chains and webs, and why they're essential. Dive into the topic of
biodiversity, finding out why it matters and what threatens it. You'll also explore how we
manage natural resources and deal with pollution, such as air, water, and soil. Lastly, we'll
tackle solid waste management and climate change, understanding what they are and what we
can do about them. By the end, you'll have a better understanding of how to take care of our
planet.

Course Objectives
1. Understand the foundational concepts of the environment, including its components,
ecosystems, and biodiversity.
2. Analyse the impact of human activities on natural resources and the environment,
identifying both challenges and potential solutions.
3. Develop practical skills in managing environmental issues, such as pollution control
and solid waste management, through hands-on activities and case studies.
4. Cultivate a sense of responsibility and ethical awareness towards environmental
conservation and sustainable practices, fostering a commitment to lifelong learning
and action

Course Outcomes
Co1: Describe the key components of the environment and their interrelationships.
Co 2: Summarize the causes and effects of environmental pollution, such as air, water,
and soil pollution.
Co 3: Apply theoretical knowledge to analyse real-world environmental issues and
propose practical solutions.

Mapping of COs and POs

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S S M S M
CO 2 M S M
CO 3 S M M S

Course Content
Unit 1: Understanding the Environment ( 8 Hrs )
Environment: concept, importance and components, Ecosystem: Concept, structure and

170
function (food chain, food web, ecological pyramids and energy flow, Ecosystem services:
(Provisioning, regulating and cultural), Biodiversity: levels, values and threats and
conservation, Concept and objectives of environmental education, environmental ethics

Unit 2: Natural resources and Environmental pollution (8 Hrs )

Natural resources: Renewable and non-renewable (Global status, distribution and production)
Management of natural resources: Individual, community and government managed
Air, water and soil pollution: Causes, consequences and control
Unit 3: Solid waste management and Climate change (8 Hrs)
Solid waste management: Collection, segregation, transportation and disposal; 3R’s
Climate change: Causes and consequences
Assessment
● Continuous Internal Evaluation (CIA) consisting of:
Class Attendance (C) : 5%
Teacher Assessment (TA): : 5%
Sessional Examination (T) : 20%
End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3
C M M M
TA M M
Sessional Exam (T) M M
ESE M M

Reference Books:
1. Asthana, D. K. Text Book of Environmental Studies. S. Chand Publishing.
2. Basu, M., Xavier, S. Fundamentals of Environmental Studies, Cambridge University
Press, India.
3. Basu, R. N., (Ed.) Environment. University of Calcutta, Kolkata.
4. Bharucha, E. Textbook of Environmental Studies for Undergraduate Courses.
Universities Press.
5. Miller T.O. Jr., Environmental Science, Wadsworth Publishing Co.
6. Wagner K.D. Environmental Management. W.B. Saunders Co. Philadelphia, USA 499p.
7. Mckinncv, M.L. &Schoch. R.M. Environmental Science systems & Solutions. Web
enhanced edition. 639p

171
 Course Title: Indian Constitution
L T P C.U
2 0 0 2

Course Code: VAC 201

Hours: 24 Hours

Course Description
The Indian Constitution course provides students with a comprehensive understanding of the Indian
Constitution and governance structure. It covers topics such as the constitution, sources, features,
fundamental rights, and directive principles. Additionally, it explores the structure and functioning of
the Union Government, State Government, and local administrations, including the roles of the
President, Prime Minister, Chief Ministers, and various legislative bodies. The course also examines
the Election Commission and institutes for the welfare of marginalized groups. Through lectures and
discussions, students gain insights into the democratic framework of India, the functioning of key
governmental bodies, and the importance of grassroots democracy.

Course Objectives
a) Understand the Indian Constitution, its sources, features, fundamental rights, duties,
and directive principles.
b) Analyze the structure and functioning of the Union Government, State Government,
and local administrations, including legislative bodies and their roles.
c) Evaluate the role and functioning of the Election Commission and institutes for the
welfare of marginalized groups in India.
d)
Course outcomes: The students will learn to facilitate the students with the concepts of
Indian Constitution and to make them understand its Importance.

CO 1: To facilitate the students with the concepts of Indian Constitution and its importance.
CO 2: To provide a deep understanding of the multi-level governance system to, enable
students to critically analyze political processes.
CO 3: To facilitate with a comprehensive understanding of the role, functions, and
significance of the Election Commission of India (ECI) in ensuring free, fair, and democratic
elections in the country.

172
Mapping of COs and POs
PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 S S M S M
CO 2 M S M
CO 3 S M M S

Course Content
Unit 1:Introduction (7 Hours)
Constitution meaning of the term, Indian Constitution: Sources and Constitutional History,
Features: Citizenship, Preamble, Fundamental Rights and Duties, Directive Principles of
State Policy
Unit 2:Union Government, State Government and Local administration (12 Hours)
Structure of the Indian Union: Federalism, Centre- State relationship, President: Role, power
and position, PM and Council of ministers, Cabinet and Central Secretariat, Lok Sabha,
Rajya Sabha: Role and Position, CM and Council of ministers, State Secretariat:
Organization, Structure and Functions, Role and Importance, Municipalities: Introduction,
Mayor and role of Elected Representative, CEO of Municipal Corporation, Panchayati raj:
Introduction, PRI: ZilaPachayat, Elected officials and their roles, CEO ZilaPachayat: Position
and role, Block level: Organizational Hierarchy, Village level: Role of Elected and Appointed
officials, Importance of grass root democracy
Unit 3:Election Commission (5 Hours)
Role and Functioning, Chief Election Commissioner and Election Commissioners, State
Election Commission: Role and Functioning, Institute and Bodies for the welfare of
SC/ST/OBC and women

Text Books
1. ‘Indian Administration’ by Subhash Kashyap
2. ‘Indian Constitution’ by D.D. Basu
3. ‘Indian Administration’ by Avasti and Avasti

Assessment
● Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (C) : 5%
o Teacher Assessment : 5%

173
 o Sessional Examination (T) : 20%
● End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO 3
C M M M
TA M M
Sessional Exam (T) M M
ESE M M

Note:
• CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

174
 Course Title: Professional Ethics
L T P C.U
2 0 0 2

Course Code: VAC 301

Hours: 24 Hours

Course Description
This course provides an in-depth exploration of professional ethics in the field of commerce.
It is designed to equip students with the knowledge and skills necessary to navigate ethical
challenges in the business world. The course covers a range of topics including ethical
theories, corporate social responsibility, ethical decision-making, and the role of ethics in
various business functions such as accounting, finance, marketing, and human resource
management.
Course Objectives
d) To understand the fundamental principles of professional ethics and their application in
commerce.
e) To analyze ethical issues and dilemmas that arise in the business environment and to
develop the ability to make informed and ethically sound decisions.

f) To examine the impact of corporate social responsibility on business practices.

Course outcomes: The students will learn to facilitate the students with the concepts of
Professional Ethics and to make them understand its Importance.

CO 1: Demonstrate a thorough understanding of the principles of professional ethics in

commerce.
CO 2: Apply ethical theories and decision-making models to resolve ethical issues.
CO 3: Evaluate the impact of corporate social responsibility initiatives on business
performance.

Mapping of COs and POs

PO 1 PO 2 PO 3 PO 4 PSO 1 PSO 2
CO 1 M S M
CO 2 M M M
CO 3 S M M S

175
Course Content
Unit 1: (7 Hours)
Introduction: Meaning and Characteristics of Ethics, Concepts & Relevance of Business
Ethics, Ethical & Unethical Behaviour in Management, Factors influencing Business Ethics
Concept, Characteristics, and Classification of Values, Ethics, Morality and Value System,
Ethics & Moral Decision Making, Factors affecting Values, Developing Value System in an
Organisation, Values in Business Management, Values for Indian Managers, International
Business ethics.
Corporate Governance: Meaning, Objectives, Need, and OECD Principles of Corporate
Governance, SEBI Code of Corporate Governance, Corporate Disclosure and Investor
Protection in India.
Unit 2 : (12 Hours)
Corporate Social Responsibility: Meaning and Concept of Social Responsibility of
Business, Levels & Approaches to Social Responsibility, Principles & Dimensions of
Corporate Social Responsibility towards various Stakeholders.
Unit 3 : (5 Hours)
Contemporary Ethical Issues and Benchmarking: Meaning & Features of Indian Ethos,
Principles of Indian Ethos in Management, Spiritual Managerial Values, 5 C's & holistic
View to Management. Relevance of Mahabharata and Ramayana in Management, Trans-
Cultural Human Values in Management Education, Meaning & Features of Benchmarking,
Process and Types of Benchmarking

Text Books
4. Welfel, E. R. (2016). Ethics in counseling and psychotherapy: Standards,
research, and emerging issues (6th ed). Cengage Learning.
5. Remley, T. P., & Herlihy, B. (2020). Ethical, legal, and professional issues in
counseling (6th ed.). Pearson.
6. Koocher, G. P., & Keith-Spiegel, P. (2008). Ethics in psychology and the
mental health professions: Standards and cases (3rd ed.). Oxford University
Press.

Assessment
● Continuous Internal Evaluation (CIA) consisting of:
o Class Attendance (C) : 5%
o Teacher Assessment : :5%

176
 o Sessional Examination (T) : 20%
● End Semester Examination (ESE) : 70%
Mapping Assessment Components to COs:
CO 1 CO 2 CO
3
C M M M
TA M M
Sessional Exam (T) M M
ESE M M

Note:
• CIA can have more components depending on the nature of course.
• The guidelines for all assessment components are as per
MUIT Guidelines & Rules (2.3- curriculum development).

177