B. Com. (Prog.

)
Discipline Specific Course- 3.1(DSC-3.1): Business Statistics
CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES
OF THE COURSE
Course Credits Credit distribution of the Eligibility Pre
title course criteria requisite
& of the
Code Lecture Tutorial Practical/ course
Practice (if any)

DSC - 4 3 0 1 Pass in NIL

3.1: XII
Business
Statistics

Learning Objectives
The course aims to develop amongst the learners the ability to summarize, analyse
and interpret quantitative information for business decision making.
Learning outcomes
After completion of the course, learners will be able to:
1. Examine and interpret various descriptive properties of statistical data.
2. Identify probability rules and concepts relating to discrete and continuous random
variables to answer questions within a business context.
3. Analyse the underlying relationship between variables and perform predictive
analysis using regression models.
4. Analyse the trends and tendencies over a period through time series
analysis.
5. Apply index numbers to real life situations.

SYLLABUS OF DSC-3.1
Unit 1: Descriptive Statistics (9 hours)
Measures of Central Tendency: Concept and properties of averages including
Arithmetic mean, Median and Mode.
Measures of Dispersion: An overview of Range, Quartile Deviation and Mean
Deviation; Standard deviation; Variance and Coefficient of variation.
Moments: Computation and significance; Skewness; Kurtosis.

Unit 2: Probability and Probability Distributions (15 hours)

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 Theory and approaches to probability; Probability Theorems: Addition and
Multiplication; Conditional probability and Bayes’ Theorem.
Expectation and variance of a random variable.
Discrete Probability distributions: Binomial and Poisson (Properties and
Applications). Normal distribution: Properties of Normal curve; Computation of
Probabilities and Applications.

Unit 3: Simple Correlation and Regression Analysis (12 hours)

Correlation Analysis: Meaning and types of Correlation; Correlation Vs Causation;
Pearson’s coefficient of correlation (computation and properties); Probable and
standard errors; Rank correlation.
Regression Analysis: Principle of least squares and regression lines; Regression
equations and estimation; Properties of regression coefficients; Relationship between
Correlation and Regression coefficients; Standard Error of Estimate.

Unit 4: Time Series Analysis (6 hours)

Time Series Data; Components of time series; Additive and Multiplicative models.
Trend analysis; Fitting of trend using principle of least squares – linear and second-
degree parabola.
Shifting of Origin and Conversion of annual linear trend equation to
quarterly/monthly basis and vice-versa.

Unit 5: Index Numbers (3 hours)

Meaning and uses of index numbers.
Construction of Index numbers: Methods of Laspeyres, Paasche and Fisher’s
Ideal index. Construction and Utility of Consumer Price Indices; BSE
SENSEX, and NSE NIFTY.

Practical Exercises: 30 hours

The learners are required to:
1. Observe and apply the concepts of descriptive statistics in real life situations.
2. Practice basic calculations in statistics using spreadsheets and try to use it for solving
subject related assignments.
3. Conduct a small primary research/survey in groups and analyse the data using
statistical tools discussed in the class (Examples: Buying behaviour, Motivation,
Stress, Brand aspects, Sales Projections, Impact of advertisements etc).
4. Conduct a statistical experiment to estimate the probability of any event occurring in
future.
5. Analyse the relationship between different factors affecting the demand for any
product. Predict future demand of the product using regression analysis.
6. Analyse the past price movement in any equity stock using trend analysis.
7. Construct a hypothetical index that is representative of large cap stocks listed
on NSE.

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Suggested Readings:
● Anderson, D. R. (2019). Statistics for learners of Economics and Business.
Boston: Cengage Learning.
● Douglas A. L., Robert D. M., & William G. M. (2022). Basic Statistics for
Business and Economics. Mc-Graw-Hill International editions.
● Gupta, S. C. & Gupta, I. (2018). Business Statistics, Mumbai: Himalaya
Publishing House.
● Gupta, S. P., & Gupta, A. (2018). Business Statistics: Statistical Methods. New
Delhi: S. Chand Publishing.
● Hazarika, P. A. (2012). Textbook of Business Statistics. New Delhi: S.
Chand Publishing.
● Levine, D. M., Krehbiel, C., & Berenson, L. (2009). Viswanathan. Business
Statistics – A First Course. Pearson Education.
● Levin R., Rubin D. S., Rastogi S., & Siddqui M. H. (2017). Statistics for
Management. London: Pearson Education.
● Mark L. B., Bernard M. B., David M. L., Kathryn A. S., & David F. S. (2020).
Basic Business Statistics. Pearson.
● Murray R. S., Larry J. S. (2017). Statistics. Tata McGraw Hill edition.
● Siegel, O. F. (2016). Practical Business Statistics. Cambridge Academic
Press.
● Thukral, J. K. (2021). Business Statistics, New Delhi: Taxman Publication.
● Tulsian, P.C., Jhunjhunwala B. (2020). Business statistics. S. Chand
Publishing.
● Vohra, N. D. (2017). Business Statistics. New Delhi: McGraw-Hill
Education India.

Note: Suggested readings will be updated by the Department of

Commerce and uploaded on Department’s website.

Note: Examination scheme and mode shall be as prescribed by the Examination

Branch, University of Delhi, from time to time.

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 Discipline Specific Course- 3.2(DSC-3.2): Financial Management
CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES
OF THE COURSE

Course Credits Credit distribution of the Eligibility Pre

title course criteria requisite
& Lecture Tutorial Practical/ of the
Code Practice course
(if any)
DSC -3.2: 4 3 0 1 Pass in NIL
Financial XII
Management

Learning Objectives
The course aims to enable students to acquire knowledge of principles and
practice of financial management.
Learning outcomes
After completion of the course, learners will be able to:
1. Analyse the conceptual framework of financial management and get an insight into
the concept of time value of money, and risk and return.
2. Estimate cash flows for projects, and evaluate their profitability using capital
budgeting techniques.
3. Estimate the cost of capital; and critically analyse different capital structure theories
and factors affecting capital structure decision of a firm.
4. Analyse different theories of dividend and factors affecting dividend policy.
5. Estimate working capital requirements of a firm, and device optimum credit policy
for a firm.

SYLLABUS OF DSC-3.2
Unit 1: Financial Management: An Overview (3 hours)
Nature, scope and objectives of financial management. An overview of time value of
money, risk and return.

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Unit 2: Capital Budgeting Decision (12 hours)

The Capital Budgeting Process, Cash Flow Estimation, Different techniques of

capital budgeting: Payback Period Method, Discounted Payback Period Method,
Accounting Rate of Return, Net Present Value (NPV), Internal Rate of Return (IRR),
Profitability Index

Unit 3: Cost of Capital and Financing Decision (15 hours)

Cost of Capital: 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). Incremental (Marginal) cost of capital.
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 4: Dividend Decision (6 hours)

Theories for relevance and irrelevance of dividend decision for corporate valuation-
MM Approach, Walter’s Model, Gordon’s Model, Determinants of dividend policy

Unit 5: Working Capital Decision (9 hours)

Concepts of working capital, operating & cash cycles, risk-return trade off, working
capital estimation, receivables management.

Note: Use of Spreadsheet should be encouraged for doing basic calculations,

quick understanding, problem solving and giving students subject related
assignments for their internal assessment purposes.

Practical Exercises 30 hours

The learners are required to:
1. Compute risk and return of various investment alternatives using excel
spreadsheet.
2. Estimate cash flows for a hypothetical Start-up. Using excel, evaluate the project’s
profitability by employing capital budgeting evaluation techniques.
3. Extract data from financial statements of different firms/financial databases and
estimate the cost of capital using appropriate software.
4. Extract historical data and evaluate different dividend policies followed by
companies of specific industries.
5. Estimate working capital requirements for any two companies belonging to
different industries and compare them.

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Suggested Readings:
• Brealey, R. A., Myers S. C., Allen F., & Mohanty P. (2020). Principles of
Corporate Finance. McGraw Hills Education.
• Khan, M. Y. & Jain, P. K. (2011). Financial Management: Text, Problems and
cases. New Delhi: Tata McGraw Hills.
• Kothari, R. (2016). Financial Management: A Contemporary Approach. New
Delhi: Sage Publications Pvt. Ltd.
• Maheshwari, S. N. (2019). Elements of Financial Management. Sultan Chand & Sons.
• Maheshwari, S. N. (2019). Financial Management – Principles & Practice. Sultan
Chand & Sons.
• Pandey, I. M. (2022). Essentials of Financial Management. Pearson.
• Rustagi, R.P. (2022). Fundamentals of Financial Management. New Delhi: Taxmann
Pub. Pvt. Ltd.
• Sharma, S. K. and Sareen, R. (2019). Fundamentals of Financial Management. New
Delhi: Sultan Chand & Sons ( P) Ltd.
• Singh, J. K. (2016). Financial Management: Theory and Practice. New Delhi:
Galgotia Publishing House.
• Singh, S. & Kaur, R. (2020). Fundamentals of Financial Management. New
Delhi: SCHOLAR Tech Press.
● Tulsian, P.C. & Tulsian, B. (2017). Financial Management. New Delhi: S. Chand.

Additional Resources:
• Chandra, P. (2019). Financial Management: Theory and Practice. New Delhi:
Tata McGraw Hills.
• Ross, S. A., Westerfield, R. & Jefferey, J. (2017). Corporate Finance. Tata McGraw
Hills.
• Srivastava, R. & Mishra, A. (2011). Financial Management. U.K.: Oxford
University Press.
• Van Horne, J. C. & John, W. (2008). Fundamentals of Financial Management.
Pearson Education.

Note: Suggested readings will be updated by the Department of Commerce and

uploaded on Department’s website.

Note: Examination scheme and mode shall be as prescribed by the

Examination Branch, University of Delhi, from time to time.

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 Discipline Specific Course- 3.3(DSC-3.3): Principles of Marketing
CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES
OF THE COURSE

Course Credits Credit distribution of the Eligibility Pre

title course criteria requisite
& of the
Lecture Tutorial Practical/
Code course
Practice (if any)

DSC -3.3: 4 3 1 0 Pass in NIL

Principles XII
of
Marketing

Learning Objectives
The objective of this course is to provide basic knowledge of concepts,
principles, tools and techniques of marketing and to provide knowledge about
various developments in the marketing.
Learning outcomes
After completion of the course, learners will be able to:
1. Discuss basic concepts of marketing, marketing philosophies
and environmental conditions affecting marketing decisions of a firm.
2. Describe the dynamics of consumer behaviour and process of market
selection through STP stages.
3. Analyse the process of value creation through marketing decisions
involving product development.
4. Analyse the marketing decisions involving product pricing and
its distribution.
5. Explore marketing decisions involving product promotion, and
draft promotion mix strategies.

SYLLABUS OF DSC-3.2
Unit-1: Introduction to Marketing and Marketing Environment (9 hours)
Introduction to Marketing: Meaning, Scope and Importance; Marketing
Philosophies; Marketing Mix for goods and services.
Marketing Environment: Need for studying marketing environment;
Micro environmental factors- company, suppliers, marketing intermediaries,
customers, competitors, publics; Macro environmental factors – demographic,
economic, natural, technological, politico-legal and socio- cultural.

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Unit-2: Consumer Behaviour and Market Selection (9 hours)

Consumer Behaviour: Need for studying consumer behaviour; Stages in Consumer buying
decision process; Factors influencing consumer buying decisions.
Market Selection: Market Segmentation: Concept and Bases. Market Targeting,
Product Positioning – concept and bases.
Unit-3: Product Decisions and New Product Development (9 hours)
Product Decisions: Concept and classification; Levels of Product. Product mix; Branding-
concept, types, significance, qualities of good brand name; Packaging and Labeling-types and
functions; Product support service; New product development process; Product life cycle –
concept and marketing strategies.
Unit-4: Pricing Decisions and Distribution Decisions (9 hours)
Pricing Decisions: Objectives, Factors affecting price of a product; Pricing methods
and strategies.
Distribution Decisions: Channels of distribution- types and functions. Factors affecting choice
of distribution channel; Distribution logistics decisions.
Unit-5: Promotion Decisions and Developments in Marketing (9 hours)
Promotion Decisions: Communication process; Importance of Promotion. Promotion
mix tools: Distinctive characteristics of advertising, personal selling, sales promotion,
public relations, and direct marketing.

Developments in Marketing: Sustainable Marketing, Rural marketing, Social

marketing Digital marketing – an overview.

Exercises:
The learners are required to:
1. Submit a report on any one marketing aspect of
an organisation/group/cell/society/unit/department operating in your College/Institute.
2. Choose any company engaged in sustainable marketing and prepare a presentation of the
analysis of its marketing mix. Propose changes to enhance its marketing mix.
3. Describe and analyse the STP strategy of a multinational company of your choice.
4. With reference to the concept of levels of a product examine the marketing strategy of any
company which has customized the augmented product and has gained customer satisfaction.

5. Visit two bank branches (one being a public sector and the other being an international
bank branch) and meet the PRO/ manager or a suitable staff member. Outline the key
elements of the marketing strategy pursued by the branch managers and compare the
implementation of the same. Prepare a report about these observations with a critical analysis
of the same.

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6. Analyse the distribution strategy of any product of your choice.

7. Draft promotion mix strategy for a hypothetical newly floated fine dining restaurant.

*Note: These are suggestive exercises.

Suggested Readings
• Baines et al. (2021). Fundamentals of Marketing. Oxford University Press

• Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing.

McGraw Hill.

• Jain, P & Singhal, N. (2021). Principles of Marketing. Delhi: Scholar Tech Press.

• Kapoor, N. (2021). Principles of Marketing. Prentice Hall of India.

• Kotler, P., Armstrong, G., & Agnihotri, P. (2018). Principles of Marketing.

Pearson Education. Indian edition.
• Kotler, P., Chernev, A., & Keller, K. L. (2022). Marketing Management. United
Kingdom: Pearson Education.
• Levy, M. & Grewal, D. (2022). Marketing. United States: McGraw-Hill

Education.

• Mamoria C.B. & Bhatacahrya, A. (2022). Marketing Management. Delhi: Kitab

Mahal.

• Sharma, K. & Aggarwal S. (2021). Principles of Marketing. Delhi: Taxmann

Publications.

Note: Suggested readings will be updated by the Department of Commerce

and uploaded on Department’s website.

Note: Examination scheme and mode shall be as prescribed by the Examination

Branch, University of Delhi, from time to time.

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