HSNC University, Mumbai

(Established by Government of Maharashtra vide notification dated 30 th October, 2019

under section 3(6) of Maharashtra Public Universities Act)

Ordinances and Regulations

With Respect to

Choice Based Credit System (CBCS)

For the Programmes

Under

The Faculty of Commerce & Management

With effect from the

Academic Year 2022-23
 HSNC UNIVERSITY, MUMBAI

Board of Studies in Faculties of Commerce & Management

Board of Studies in Commerce and Management Subject

1) Name of Chairperson/Co-Chairperson/Coordinator:-
a) Chair - Dr. Rita Khatri, Associate Professor, Department of Commerce, H. R.
College. Email id khatririta@hrcollege.edu Mob 9324016060.
b) Co-chair - Prof Smarajit Padhe. Assistant Professor, K.C College Email id
smarajit.padhi@kccollege.edu.in Mob no 7977676421.
2) Two to five teachers each having minimum five years teaching experience
amongst the full time teachers of the Departments, in the relevant subject.
a) Dr Jasbir Sodi ,Assistant Professor ,Department of Commerce, H. R College Email
id -jas.saj@rediffmail.com Mob: 9323895430
b) Dr Navin Punjabi, Vice Principal and Assistant Professor, Department of
Commerce, H R College. Email id: navin.punjabi@gmail.com
Mob 9920177199
c) Dr Kulvinder Batth, Associate Professor, Department of Commerce
K. C. College. Email id- kulprofessional@gmail.com Mob:9833060902
d) Ms Kanu Priya Sharma,Assistant Professor, H.R College
Email id: Kanupriya.sharma@hrcollege.edu , Mob : 8879512354
e) Ms. Shweta Singh, Assistant Professor, H.R College
Email id: singhshweta0902@gmail.com Mob: 9702050350
3) One Professor / Associate Professor from other Universities or professor /
AssociateProfessorfromcollegesmanagedbyParentBody;nominatedbyParent Body;-
a) Dr Khushpat Jain (HOD),Associate Professor, Sydenham College.
Email id: ksjain2002@yahoo.com Mob - 9867799797.
4) Four external experts from Industry / Research / eminent scholar in the field relevant
to the subject nominated by the Parent Body;
a) Dr Hasina Sayed (HOD),Associate Professor Jai Hind College.
Email id : hasina.sayed@jaihindcollege.edu.in Mob: 9819121250
b) Dr Ketan Vira , Dean and Associate Professor at K.C College of Engineering and
 Management studies, Thane . Email id ketanvira@rediffmail.com
Mob: 9870551111
c) Mr Akhilesh Rao , Director Operations-Ezychain Logistics Pvt limited.
Email id raoakhil24@gmail.com Mob:9321498932
d) Mr Rajiv Kalwani , Vice President- Reliance Retail Ltd
Email id : rajivkalwani0204@gmail.com Mob:9967613000
5) Top rankers of the Final Year Graduate and Final Year Post Graduate examination of
previous year of the concerned subject as invitee members for
discussionsonframingorrevisionofsyllabusofthatsubjectorgroupofsubjects for oneyear.
a) Geetika Bhatia, H R College
Email id geetikabhatia58@gmail.com Mob:9820783509
b) Jeevika Sahajwani, H R College
Email id jeevika.sahajwani@gmil.com Mob:9712917598
c) Sarah Vaz , HR College
Email id : sarahvaz1@gmail.com Mob: 9769313965
 HSNC University Mumbai
(Established by Government of Maharashtra vide notification dated 30 th October 2019
under section 3(6) of Maharashtra Public Universities Act)

Ordinances and Regulations

With Respect to

Choice Based Credit System (CBCS)

For the
Programmes
Under

The Faculty of Arts & Commerce

With effect from the

The academic year 2022-23
 Part I (Section A)

R. **** : The Definitions Of The Key Terms Used In The Choice Based Credit System And
Grading System Introduced From The Academic Year 2020-2021 Are As Under:

Outline of the Choice Based Credit System as outlined by the University Grants Commission:
1. Core Course: A course, which should compulsorily be studied by a candidate as a core
requirement is termed as a Core course.

2. Elective Course: Generally, a course which can be chosen from a pool of courses and which may
be very specific or specialized or advanced or supportive to the discipline/subject of study or which
provides an extended scope or which enables exposure to some other discipline/subject/domain or
nurtures the candidate’s proficiency/skill is called an Elective Course.

2.1 Discipline Specific Elective (DSE) Course: Elective courses may be offered by the main
discipline/subject of study is referred to as Discipline Specific Elective. The University/Institute
may also offer discipline related Elective courses of interdisciplinary nature (to be offered by
main discipline/subject of study).

2.2 Dissertation/Project: An elective course designed to acquire

Special/advanced knowledge, such as supplement study/support study to project work, and a
candidate studies such a course on his own with advisory support by a teacher/faculty member
is called dissertation/project. A Project / Dissertation work would be of 6 credits. A Project /
Dissertation work may be given in place of a discipline-specific elective paper.

2.3 Generic Elective (GE) Course: An elective course chosen generally from an unrelated
discipline/subject, to seek exposure is called a Generic Elective.
Note: A core course offered in a discipline/subject may be treated as an elective by another
discipline/subject and vice versa and such electives may also be referred to as Generic Elective.

3. Ability Enhancement Courses (AEC): The Ability Enhancement (AE)

Courses may be of two kinds: Ability Enhancement Compulsory Courses (AECC) and Skill
Enhancement Courses (SEC). “AECC” courses are the courses based upon the content that leads to
Knowledge enhancement;
SEC courses are value-based and/or skill-based and are aimed at providing hands-on-training,
competencies, skills, etc.

4. Choice Based Credit System (CBCS)

CBCS allows students to choose inter-disciplinary, intra-disciplinary courses, skill-oriented papers
(even from other disciplines according to their learning needs, interests and aptitude) and more
flexibility for students.

5. Honours Program
To enhance employability and entrepreneurship abilities among the learners, through aligning Inter-
Disciplinary / Intra Disciplinary courses with Degree Program. Honours Program will have 40
additional credits to be undertaken by the learner across three years essentially in Inter / Intra
Disciplinary course.
A learner who joins Regular Undergraduate Program will have to opt for the Honours Program in the
first year of the Program. However, the credits for honours, though divided across three years can be
completed within three years to become eligible for award of honours Degree.

6. Program:
A Program is a set of course that are linked together in an academically meaningful way and generally
ends with the award of a Degree Certificate depending on the level of knowledge attained and the
total duration of the study.

7. Course:
A ‘course’ is essentially a constituent of a ‘program’ and may be conceived of as a composite of
several learning topics taken from a certain knowledge domain, at a certain level. All the learning
topics included in a course must necessarily have academic coherence, i.e. there must be a common
thread linking the various components of a course. Several linked courses considered together are in
practice, a ‘program’.

8. Bridge Course:
Bridge course is visualized as Pre-semester preparation by the learner before the commencement of
regular lectures. For each semester the topics, whose knowledge is considered as essential for
effective and seamless learning of topics of the Semester, will be specified. The Bridge Course can
be conducted in online mode. Online content can be created for the Bridge Course Topics.

9. Module and Unit:

A course which is generally an independent entity having its own separate identity is also often
referred to as a ‘Module’ in today’s parlance, especially when we refer to a ‘modular curricular
structure’. A module may be studied in conjunction with other learning modules or studied
independently. A topic within a course is treated as a Unit.

10. Self-Learning:
20% of the topics will be marked for Self-Learning. Topics for Self-Learning are to be learned
independently by the student, in a time-bound manner, using online and offline resources including
online lectures, videos, library, discussion forums, fieldwork, internships etc.

Evaluative sessions (physical/online), equivalent to the credit allocation of the Self Learning topics,
shall be conducted, preferably, every week for each course. Learners are to be evaluated in real-time
during evaluative sessions. The purpose of evaluative sessions is to assess the level of the students’
learning achieved in the topics earmarked for Self-Learning.

The teacher’s role in these evaluative sessions will be that of a Moderator and Mentor, who will guide
and navigate the discussions in the sessions, and offer concluding remarks, with proper reasoning on
the aspects which may have been missed by the students, in the course of the Self-Learning process.

The modes to evaluate self-learning can be a combination of the various methods such as written
reports, handouts with gaps and MCQs, objective tests, case studies and Peer learning. Groups can
be formed to present self-learning topics to peer groups, followed by Question and Answer sessions
and open discussion. The marking scheme for Self Learning will be defined under Examination and
Teaching.
The topics stipulated for self-learning can be increased or reduced as per the recommendations of the
Board of Studies and Academic Council from time to time. All decisions regarding evaluation need
to be taken and communicated to the stakeholders preferably before the commencement of a semester.
Some exceptions may be made in exigencies, like the current situation arising from the lockdown, but
such ad hoc decisions are to be kept to the minimum possible.

11. Credit Point:

Credit Point refers to the ‘Workload’ of a learner and is an index of the number of learning hours
deemed for a certain segment of learning. These learning hours may include a variety of learning
activities like reading, reflecting, discussing, attending lectures/counselling sessions, watching
especially prepared videos, writing assignments, preparing for examinations, etc. Credits assigned for
a single course always pay attention to how many hours it would take for a learner to complete a
single course successfully.

12. Credit Completion and Credit Accumulation:

Credit completion or Credit acquisition shall be considered to take place after the learner has
successfully cleared all the evaluation criteria concerning a single course. Learner level of
performance above the minimum prescribed level (viz. grades/marks obtained) has no bearing on the
number of credits collected or acquired. A learner keeps on adding more and more credits as he
completes successfully more and more courses. Thus the learner ‘accumulates’ course wise credits.

13. Credit Bank:

A Credit Bank in simple terms refers to stored and dynamically updated information regarding the
number of Credits obtained by any given learner along with details regarding the course/s for which
Credit has been given, the course-level, nature, etc. Also, all the information regarding the number of
Credits transferred to different programs or credit exemptions given may be stored with the
individual’s history.

14. Credit Transfer:

(Performance transfer) When a learner completes a program, he/she is allowed to transfer his/her past
performance to another academic program having some common courses and Performance transfer
is said to have taken place.

15. Course Exemption:

Occasionally, when two academic programs offered by a single university or by more than one
university, may have some common or equivalent course-content, the learner who has already
completed one of these academic programs is allowed to skip these ‘equivalent’ courses while
registering for the new program. The Learner is ‘exempted’ from ‘relearning’ the common or
equivalent content area and from re-appearing for the concerned examinations. It is thus taken for
granted that the learner has already collected in the past the credits corresponding to the exempted
courses.
 Part II (Section B)
Note: The Ordinances and Regulations given below apply to Under Graduate Programmes of the
University.
O*****
The minimum duration of the Under Graduate Programme will be of 3 years in the Semester pattern i.e.
from Sem. I to Sem. VI.

The degree will be awarded to a learner who completes 120 credits of the programme in a period of 3 to 6
years from the year of enrolment to semester VI.

If a learner does not earn 120 credits in 12 semesters from the year of enrolment to semester I, he/she may
at his/her option transfer his/her performance in the existing/new program after establishing an equivalence
between old and new syllabus. Such a performance transfer will be decided by the Board of Studies / Ad-
hoc Board / Ad hoc Committee of the concerned subject. The admission to the program will be governed
by the existing rules

O***** The fees for the transfer of credits or performance will be based on the number of credits
that a learner has to complete for the award of the degree.

R **** Credits earned at one institution for one or more courses under a given program will be accepted
under another program either by the same institution or another institution either through Direct
Performance Transfer or Course exemption.

R**** The Scheme of Teaching and Examination:

The Scheme of Teaching and Examination shall be divided into TWO components, internal assessment
and External assessment (semester-end examination) for each course of the program.

The performance of the learners shall be evaluated in two components: Internal Assessment with 40% marks
by way of continuous evaluation and by Semester End Examination with 60% marks by conducting the
theory examination.

Internal Assessment: ‐ It is defined as the assessment of the learners based on continuous evaluation as
envisaged in the credit-based system by way of participation of learners in various academic and correlated
activities in the given semester of the programme.

A). Internal Assessment–40% 40 marks

1. For Theory Courses

Sr. Particulars Marks

No.

1 ONE class test / online examination to be conducted in the 15 Marks

given semester
 2 One assignment based on curriculum (to be assessed by the teacher 10 Marks
Concerned

3 Self-Learning Evaluation 10 Marks

4 Active participation in routine class instructional deliveries 05 Marks

2. For Practical Courses

Sr. Particulars Marks

No.
1 Semester End Practical Examination 15 Marks
Journal 05 Marks
Viva 05 Marks
Laboratory Work 05 Marks
2. One assignment/project with the class presentation to be assessed by 10 Marks
teacher concerned
Presentation 05 Marks
Written Document 05 Marks
3 Self-Learning Evaluation 10 Marks
4 Active participation in routine class / Laboratory instructional deliveries 05 Marks

 Project and Assignment:

 Project or Assignment, which can in the following forms

 Case Studies
 Videos
 Blogs
 Research paper (Presented in Seminar/Conference)
 Field Visit Report
 Presentations related to the subject (Moot Court, Youth Parliament, etc.)
 Internships (Exposition of theory into practice)
 Open Book Test
 Any other innovative methods

 Self-Learning Evaluation

 20% of the topics of the curriculum are learned by the student through self-learning using
online/offline academic resource specified in the curriculum. hence 20% of the lectures shall
be allocated for evaluation of students on self-learning topics.
  The identified topics in the syllabus shall be learnt independently by the students in a time-
bound manner preferably from online resources. Evaluative sessions shall be conducted by the
teachers and will carry 10 Marks.

 The self-learning topics can be evaluated into 3-4 student groups on the topics .

 Prescribe time duration (in days) for completion of each group of the topic and earmark self-
learning evaluation lectures in the timetable. hence each group of the topic can be assigned 3
regular lectures for this evaluation for the entire class.

3 Sub Topics
Each evaluative session shall carry 3 Marks (3 x 3 Units = 9 Marks). Students who
participate in all evaluative sessions shall be awarded 1 additional Mark.

4 Sub Topics
Each evaluative session shall carry 2.5 Marks (2.5 x 4 Units = 10 Marks).

 Evaluation of self-learning topics can commence in regular lectures assigned for self-learning
evaluation in the timetable

 All students will actively participate in the presentation of each of the sub-topics.

 SUGGESTIVE Methods for Evaluation of Self-learning topics IN LECTURES:

 Seminars/presentation (PPT or poster), followed by Q&A
 Objective questions /Quiz / Framing of MCQ questions.
 Debates
 Group discussion
 You-Tube videos (Marks shall be based on the quality and viewership)
 Improvisation of videos
 Role Play followed by question-answers
 Viva Voce
 Any other innovative method
Student can be evaluated based on the quality of presentation, quality of Q&A, the framing
of the quiz, conduct of quiz, performance in debate etc
 Teachers can frame other methods of evaluation also, provided that the method, duly approved
by the college examination committee, is notified to the students at least 7 days before the
commencement of the evaluation session and is forwarded for information and necessary action
at least 3 days before the commencement of the evaluation session.

SEMESTER END EXAMINATION: ‐ It is defined as the examination of the learners based on

performance in the semester-end theory / writtenexaminations.

B. Semester End Examination-60% 60 Marks

1) Duration – These examinations shall be of 2 hoursduration.
2) Question PaperPattern: ‐
i. There shall be four questions each of 15marks.
 ii. All questions shall be compulsory with internal choice within thequestions.
iii. The question may be sub‐divided into sub‐questions a, b, c, d & e only and the
allocation of marks depends on the weightage of thetopic.

The marks of the internal assessment should not be disclosed to the students till the results of the
corresponding semester is declared by the university.
 HSNC University, Mumbai
(2021-2022)

Ordinances and Regulations

With Respect to

Choice Based Credit System

(CBCS)
For the Programmes Under

The Faculty of Commerce and Management

For the programme

Bachelors of Commerce

Curriculum– Third Year Undergraduate Programme

Semester-V and Semester -VI
 INDEX

Semester V

1. Financial Accounting I
2. Management Accounting I
3. Business Management III -Management and Organisation and Development
4. Business Management V- Financial Management I
5. Commerce V – Marketing
6. Business Economics V
7. Computer Systems and Applications I
8. Export Marketing I
9. Marketing Research I
10. Direct Tax
11. Investment Analysis and Portfolio Management I

Semester VI
1. Financial Accounting II
2. Management Accounting -II
3. Business Management IV- Management and Organisation and Development
4. Business Management VI- Financial Management II
5. Commerce V – Human Resource Management
6. Business Economics VI
7. Computer Systems and Applications II
8. Export Marketing II
9. Marketing Research II
10. Indirect Tax
11. Investment Analysis and Portfolio Management II
 Section D
Part 1- Preamble
The Bachelor of Commerce course is designed to provide competencies in basic commerce discipline as
also impart requisite skills in problem solving, leadership, communications, decision making in
organizations with appropriate subjects covering areas of economics, accounting, business management,
human resource, taxation, marketing management and Information Technology.

The HSNC University follows the Choice Based Credit System (CBCS) which is a proven, flexible mode
of learning in higher education which facilitates a student to have guided freedom in selecting his/her own
choices of courses in the curriculum for completing a degree program. This is coupled with a focus on
Project Based Learning and Industrial Training so as to enable the students become eligible and fully
equipped for employment in industries, higher studies or entrepreneurship.

The course structure will definitely equip the students to accept the challenges of globalization and constant
change and will enable them to be well placed in business, academics and administration in the country as
well as abroad.

1. Course Objectives:
Semester V

UC-TCO-501 Financial Accounting I

 To make the Learners aware about Provisions of Companies Act, 2013 with reference to the
preparation of Final Accounts of a Corporate Entity, Redemption of Preference Shares, and
Redemption of Debentures.
 To acquaint learners with the theoretical and practical aspects of Redemption of Preference Shares.
 To acquaint learners with the theoretical and practical aspects of Redemption of Debentures.
 To enable learners to understand the fundamentals of Accounting for Corporate Restructuring
(internal)
 To familiarise learners with the concepts of fundamentals of Accounting for Buy-back of shares.

UC-TCO-502 Business Management III-Management and Organization

Development
 The course aims at understanding the nature of development of the organization the role of culture
and the values in the organizational development and the process of organizational development.
 Considering the volatile and the ever-changing environment that forces organizational changes
The course helps understanding the influence of these forces and the Change management models
to drive the successful organizational change

UC-TCO-503-Management Accounting I
 To get students familiar with the various techniques of management accounting.
 To impart knowledge about the practical aspects of the subject.
 To develop financial analysis skills.
 To make students understand the importance and use of ratio analysis.
 To develop an understanding the of Management of Working Capital and the concept of projection
of working capital among the students.
 To familiarize the students with the need for offering credit in the operation of business enterprises
and discuss and design various elements of credit policy.
 To make students the various techniques available in monitoring receivables in order to speed up
the collection process.

UC-TCO-504- Business Management V- Financial Management I

 To orient the learners on the objective functions, importance and limitations of financial
management.
 To introduce the concept of vertical income statement and balance sheet.
 To calculate different accounting ratios and evaluate financial performance through financial
ratios.
 To calculate future value, present value, present value of annuity, future value of annuity.
 To understand the concept of cash flow its need and importance

UC-TCO-505- Commerce V- Marketing

 To orient the learner on fundamentals of Marketing
 To familiarize learner with significant marketing decisions in marketing mix
 To provide the basic fundamental understanding of product, pricing, and physical distribution
strategies
 To make learner aware of challenges in rural markets, importance of marketing ethics and
competitive strategies

UC-TCO-506-Business Economics V
This paper aims at building strong fundamentals to varied challenges confronting the Indian
economy with special reference to its developmental challenges. It aims at focussing on the
globalised Indian economy and its various sectors like agriculture, industry, services etc

UC-TCO-507 Computer Systems and Applications I

 The course helps in obtaining a theoretical understanding of E-Commerce with its features, types,
advantages and limitations
 The course is designed to provide the knowledge of My-SQL an open-source DBMS which is
preferred by many industries.
 The course also contains Spreadsheets which are one of the most popular tools used for data
visualization and analysis.

UC-TCO-508 Export Marketing I

 To understand the fundamental concepts of export marketing, exporter, importer and export
promotion organizations.
 To understand the role, importance and need for Exports to all the stakeholders.
 To have fundamental understanding of marketing research, overseas exports, foreign trade policy,
incentives, risk factors and exporting framework
.

UC-TCO- 509 Marketing Research I

 To understand the fundamentals of marketing research, including the function., significance,
limitation and creating a research design.
 To understand various types of data collection techniques used in research.
 To familiarize learner with data processing, analyzing and reporting.

UC-TCO-510 Direct Tax

 To make the students aware about the provisions of the Income Tax Act.
 To enlighten the students with theoretical as well as practical aspects of Direct Taxation
 To acquaint learners about the process of Computing Taxable Income

UC-TCO-511 Investment Analysis Portfolio Management I

 To create financially independent youth.
 To cultivate a culture of consistent financial growth by teaching portfolio management.
 To train youth in multiple methods of analysing various financial assets.

Semester VI

UC-TCO-601 Financial Accounting II

 To make the students aware of Indian Accounting Standards.
 To familiarise learners with the concepts of amalgamations in the nature of mergers and acquisitions
and their accounting as per AS-14 and also to understand the difference between Mergers and
Acquisitions.
 To make the learners understand the meaning of foreign currency transactions, the need for
conversion of foreign currency transactions in the reporting currency, recognition of exchange
fluctuation, and its accounting.
 To acquaint learners about the significance of winding up of companies, their types and its
accounting treatment.

UC-TCO-602 Business Management IV- Management Organisation Development

 To orient the learner regarding the Directing function through leadership, motivation and
communication.
 To appraise the learner with the controlling function and the information management.
 To make the learner understand challenges and issues involved in management and how to
overcome them.

UC-TCO-603-Management Accounting II
 To make the students aware about the techniques of Financial evaluations
 To enlighten the students with theoretical as well as practical aspects reading financial statements
using various techniques
 To acquaint learners about the process preparing cash budgets and cash flow statements
 To develop understanding of Leverages

UC-TCO-604- Business Management VI- Financial Management II

 To introduce to students the concept of capital budgeting and its importance in decision making
process.
 To impart to students about working capital and need to maintain optimum working capital level.
 To understand the concept of receivables management and optimum credit policy
 To calculate Dividend using various Dividend models

UC-TCO-605- Commerce- Human Resource Management

 To enable students to understand the basic concepts of human resource management recruitment
and human resource planning.
 To develop an understanding of human resource development process by familiarizing students
with the training and evaluation of training effectiveness
 To evaluate the importance of managing and motivating people towards the achievement of
organizational goals.
 To gain knowledge of the leadership strategies for motivating people and changing organizational
understand the concept of performance management in organizations and the relevance of the
same for growth of the individual.
 To understand the significance of career planning and its relevance in charting the progression of
one's profession

UC-TCO-606-Business Economics VI
This paper aims at providing a theoretical exposition on International Trade, Commercial trade policy,
Balance of Payments and Foreign Exchange market. It also aims to update learner’s knowledge about
regional trading arrangements, WTO and Foreign Exchange management in the context of Indian
economy.

UC-TCO-607 Computer Systems and Applications II

 The course helps in obtaining a theoretical understanding of Digital Marketing with its features,
types, advantages and limitations
 The course is designed to provide the data analysis techniques and working with multiple
worksheets.
 The course includes the introduction to the most popular tool for data organisation and
visualization in current time is Power BI.

UC-TCO-608 Export Marketing II

 To understand Pricing decision taken for quoting the export price in International market
 To study various distribution channel and logistics used for export marketing
 To explore various types of financial framework available for exporters
 To study various types of export procedure and documentations
 .
UC-TCO- 609 Marketing Research II

 To understand the application of marketing research in various marketing mix decisions as to

product management, pricing management and brand management.
 To make learner aware of marketing research application in physical distribution and in deciding
promotional strategies.
 To familiarize learner with the concept of sales research and how to apply marketing research
in global marketing and rural marketing.
 To familiarize learner about ways of organizing and managing marketing research activity.

UC-TCO-610 Indirect Tax

 To make the students aware about the provisions under the GST Act.
 To enlighten the students with theoretical as well as practical aspects of the latest provisions under
the act.
 To acquaint learners about the Time, Place & Value of Supply concepts under GST.
 To orient the learners with the process Registration, calculation of liability and payments under
GST.

UC-TCO-611 Investment Analysis and Portfolio Management II

 To enlighten the students with theoretical as well as practical aspects of investing.
 To train youth in multiple methods of analysing various financial assets fundamentally &
technically.
 To equip youth with adequate financial knowledge to avoid losses while investing.

2. Process adopted for curriculum designing:

The members of the respective departments initially developed a draft syllabus after research on the
existing curriculum from other Universities, studying the current needs of the industry, analyzing the
new trends in the subjects and even connecting to some NGOs in few subjects. The drafted syllabus
was then shown to academicians, experts from industry and researchers through emails and their inputs
were gathered through meetings. These valuable inputs were incorporated into the syllabus ensuring
that the syllabus is enriched in all aspects.

3. Salient features, how it has been made more relevant:

While designing of the syllabus, care has been taken to ensure that the student learns application skills
along with theory. Demonstrations of the practical applications shall be conducted through special
lectures and workshops that will contribute to enhanced learning. A combination of lectures, problem
solving during tutorials and the supplementary sessions all contribute to make a student job ready.

4. Learning Outcomes:

Semester V
UC-TCO-501 Financial Accounting I
 Learners will be able to prepare Financial Statements in accordance with Provisions of Companies
Act, 2013.
 Learners shall be acquainted with the theoretical and practical aspects of Redemption of Preference
Shares.
 Learners shall be acquainted with the theoretical and practical aspects of Redemption of Debentures.
Learners shall be able to understand the various methods and Accounting Treatment of Redemption
of Debentures.
 The learner shall be able to account for Internal Restructuring of a Corporate Entity.
 Learners shall possess the knowledge of understanding the significance of buy back of shares by
the company and account for buy back of shares by a Corporate Entity.

UC-TCO-502 Business Management III-Management and Organisation

Development
 The learner will gain the knowledge of the organisational development process.
 The learner will be able to understand the importance of culture and values in the organisational
development process.
 The learner will have understanding of the Change management models and how to drive change
effectively.

UC-TCO-503-Management Accounting I
 Learners will be able to define the term Management accounting and explain the nature and
functions of Management Accounting
 Learners shall be understanding the role of management accountant.
 Learner shall know the meaning and utility of Trend analysis, shall understand the meaning of
Comparative and Common Size Statements.
 Learner shall be conversant with the meaning of Ratios, its different types and be able to calculate
the ratios if the Balance Sheet and Profit Statements are given.
 Learners shall possess the knowledge of understanding the Working Capital, types of working
capital and determinants of working capital.
 Learners shall be able to understand the sources of working capital.
 Learners will be acquainted with the knowledge of Receivables management, its importance and
also on methods of credit policy and credit evaluation.

UC-TCO-504- Business Management V- Financial Management II

 To study financial statements of a company using comparative, common size & trend analysis.
 To understand the fundamental concept of time value of money.
 To understand how ratio analysis help in decision making
 To calculate cash flow of a company under direct and indirect method.

UC-TCO-505- Commerce- Marketing

 The learner will gain the broad understanding of marketing management concepts
 The course provides an overview of competitive strategies, product and pricing strategies that will
form the base for the advance application based studies.
 The learner will gain the broad understanding of promotional and distribution strategies.
 The course provides an overview of ethical practices and challenges faced by marketers in general
and in rural marketing.
 The course helps learner to understand the importance of understanding consumer behaviour and
its application in segmenting and targeting the market.

UC-TCO-506-Business Economics V
 Students get familiarized with the sectoral issues to be tackled with the Indian perspective.
 Generate awareness on the solutions to deal with the development challenges of the Indian economy
in the 21st century globalised world

UC-TCO-507 Computer Systems and Applications I

 Learners will gain the detailed knowledge of E-Commerce.
 Learners will be acquainted with the knowledge of MySQL that will be helpful in database
management and learners will be preferred in data handling job opportunities.
 Knowledge of spreadsheets will make learners aware of tools and techniques in spreadsheets for
calculation, visualization and analysis of the data

UC-TCO-508 Export Marketing I

 The course provides detailed knowledge in the field of export marketing, exporter, importer and
export promotion organizations.
 The learner will gain specific knowledge of role, importance and need for Exports to all the
stakeholders.
 The learner will have greater insights in marketing research, overseas exports, foreign trade policy,
incentives, risk factors and exporting framework
.

UC-TCO- 509 Marketing Research I

 Learner will be able to understand the basic concepts of Marketing Research
 Learner will understand the various forms of collecting data for research
 The course will enable the learner to understand the methods of data analysis, interpretation and
reporting.

UC-TCO-510 Direct Tax

 Learners will be able to understand the concepts and definitions under the Income Tax Act
 Learners shall possess the knowledge of theoretical as well as practical aspects of various heads of
Income under the act.
 The learner shall be able to understand the various deductions and exemptions available under the
act.
 Learners shall be acquainted with the process of Computation of Total Income

UC-TCO-511 Investment Analysis and Portfolio Management I

 Financially literate and independent citizens.
 Paradigm shift in mindset from ‘Savings’ to ‘Investments’.
 Focus on safe, long-term and stable investing practices.

Semester VI

UC-TCO-601 Financial Accounting II

 Learners will be able to prepare financial statements in accordance with appropriate Indian
Accounting Standards.
 Learners shall be able to understand the concepts of amalgamations in the nature of mergers and
acquisitions and practice the accounting of amalgamations in the nature of mergers and acquisitions
with reference to AS-14.
 The learner shall be conversant with the meaning of foreign currency transactions, its need for
conversion in the reporting currency, recognition of exchange fluctuation and accounting thereof.
 Learners shall possess the knowledge of understanding the significance of winding up of the
company, its types and practice the accounting treatment thereof.

UC-TCO-602 Business Management IV – Management and Organisation

Development
 The learner will understand the role of communication, motivation, co-ordination in the Directing
function of management.
 The learner will understand process of information system in the organization and the
fundamentals of controlling function exercised in the organization.
 At the end of the course the learner will be able to appraise the significance of time management,
conflict resolution and diversity management.

UC-TCO-603-Management Accounting II
 Learners will be able to understand the concepts of Finance
 Learners shall possess the knowledge of theoretical as well as practical aspects of various techniques
of financial management
 Learners shall be acquainted with the preparation and presentation of Cash Budget & Cash Flow as
well as Fund Flow statement

UC-TCO-604- Business Management V- Financial Management II

 To study different techniques of capital budgeting in decision making
 To introduce to students the method and technique of calculating working capital
 To understand the importance of correct credit policy to maximise profits
 To understand dividend decisions of organisations

UC-TCO-605- Commerce VI Human Resource Management

 The learner will understand the concepts of human resource planning and recruitment
 The course will equip learner with fundamental understanding of human resource development
process through effective leadership, training and motivation
 The course will highlight the importance of career planning and employee development and
understanding of performance management at workplace.
 UC-TCO-606-Business Economics VI
 Understanding of International Trade Theories
 Familiarity with Commercial trade policies with respect to India
 Clarity of concepts of Balance of Payments and Foreign Exchange Market

UC-TCO-607 Computer Systems and Applications II

 Learners will gain the detailed knowledge of Digital Marketing which will be helpful for the
promotion of the businesses. It will be helpful for every learner whether they do businesses or work
for an industry, or they are entrepreneurs.
 Learners will be acquainted with the advanced knowledge of spreadsheets that will make learners
aware of analysis of the data which is very much required by the industries.
 Introduction to Power BI will make learners proficient in making Dashboards based on various
types of files.

UC-TCO-608 Export Marketing II

 To enable to student to calculate the export pricing through various pricing methods.
 To orients students about choosing correct distribution channel and promotion methods for export
marketing.
 To enable the learners to understand various types of financial support that can be used for funding
export business.
 To make the students aware about various documents and procedures to be followed in export
business.

UC-TCO- 609 Marketing Research II

 Learner will be able to understand the application of marketing research in marketing mix
decisions as to product, price management, physical distribution and promotional strategies
 Learner will be able to describe the sales research
 The course will enable the learner to understand the application of Marketing Research in global
markets and in rural marketing as well.

UC-TCO-610 Indirect Tax

 Learners will be able to understand the basic concepts, definitions and the scope of the act.
 Learners shall possess the knowledge of theoretical as well as practical aspects of various
procedures and provisions under the act.
 The learner shall be able to understand various schemes and exemptions available under the act.
 Learners shall be acquainted with the process of Registration, calculation and payment under GST.

UC-TCO-611 Investment Analysis and Portfolio Manangement II

 Stress-free life and a secure future through wise, informed and critically analysed financial options.
 Nation building through superior investment choices aimed at wealth creation.

5. Input from stakeholders

For drafting the syllabus, each department has taken inputs from industry experts, parents and notable
alumni. The stakeholders have been impressed with the inclusion of e-learning options for the learners
provided in the syllabus. They have suggested subsequently to add more practical hands on examples,
learning through games and GIS certificate programs. For more advanced related topics, there can be
sharing of video lectures and seminars, workshops, short term courses could be organized.
 Part 2- The Scheme of Teaching and Examination
Semester –V
Summary

Sr. Choice Based Credit System Subject Code Remarks

No.

1 Elective Discipline Specific Elective UC-TCO-501 Financial Accounting I or

Course (DSE) Courses Business Management III –
Any one out of two UC-TCO-502 Management and Organisation
electives) development
Discipline Specific Elective UC-TCO-503 Management Accounting I or
courses Business Management V -
(Any one out of two UC-TCO-504 Financial Management I
electives)
Discipline Related Elective UC-TCO-505 Commerce V– Marketing
(DRE) Courses
UC-TCO-506 Business Economics I
2 UC-TCO-507 Computer systems and
application- I

UC-TCO-508 Export Marketing- I

Ability
Enhancement UC-TCO-509 Marketing Research-I
Courses (AEC)
UC-TCO-510 Direct Tax
Investment Analysis and Portfolio
UC-TCO-511 Management-I
Third Year Semester V Internal and External Detailed Scheme
Sr. Subje Subject Title Periods Per Week Internals Total
No ct Mark
. Code s
U SL L T P Cred SLE CT AP TA SE
ni PA it E
ts
1 UC- Financial 4 20%* 4 0 0 4 10 15 5 10 60 100
TCO- Accounting I
501
2 UC- Business 4 20%* 4 0 0 4 10 15 5 10 60 100
TCO- Management III-
502 Management
Organization
Development
3 UC- Management 4 20%* 4 0 0 4 10 15 5 10 60 100
TCO- Accounting I
503
4 UC- Business 4 20%* 4 0 0 4 10 15 5 10 60 100
TCO- Management -V
504 Financial
Management I
5 UC- Commerce V- 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO- Marketing
505
6 UC- Business 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO- Economics I
506
7 UC- Computer 3 20%* 3 0 3 3 10 20 -- 10 60 100
TCO- systems and
507 application I
8 UC- Export 3 20%* 3 0 3 3 10 15 5 10 60 100
TCO- Marketing I
508
9 UC- Marketing 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO- Research I
509
10 UC- Direct Tax 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO-
510
11 UC- Investment 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO- Analysis and
511 Portfolio
Management I
Total Hours / Credit 20** Total Marks 600

SL: Self Learning, L: Lecture, T: Tutorials, P: Practical, SLE- Self learning evaluation,
CT-Commutative Test, SEE- Semester End Examination, TA-Teacher Assessment
*One to two lectures to be taken for CONTINUOUS self -learning presentation and Assessment

Fifth Semester Units – Topics – Teaching Hours

S. Subject Subject Unit Title Lectur Total CredTotal Marks

N Code es No. it
of
lectu
res
1 UC-TCO- 1 Company Final Accounts-Preparation 15
501 of Final Accounts of Companies 60 4 100
2 Redemption of preference Shares and 15 (60+40)
Debentures
3 Internal Reconstruction 15
4 Buyback of Equity Shares 15
2 UC-TCO- 1 Introduction to Organisational 15
502 Development 60 4 100
2 Organisation Culture 15 (60+40)
3 Organisation Structure 15
4 Managing Change 15
3 UC-TCO- 1 Introduction to Management 15
503 Accounting 60 4 100
2 Ratio Analysis and Interpretation 15 (60+40)
3 Working Capital Management 15
4 Receivables Management 15
4 UC-TCO- 1 Introduction to the Financial System 15
504 2 Study of Financial System 15 60 4 100
3 Ratio Analysis 15 (60+40)
4 Time value of Money and Cash flow 15
Analysis
5 UC-TCO- 1 Introduction to Marketing 12
505 2 Marketing Decision I 11 45 3 100
3 Marketing Decision II 11 (60+40)
4 Key Marketing Decisions 11
6 UC-TCO- 1 Macro Economic Overview of India 15
506 2 Agriculture During Post Reform Period 10 45 3 100
3 The Industry and Service Sector During 10 (60+40)
Post-Reform Period
4 Money and Banking 10
7 UC-TCO- 1 E-Commerce 15
507 2 Database and MySQL 15 45 3 100
3 Spreadsheet 15 (60+40)

2 Practicals : Database and MySQL 15 30

3 Practicals: Spreadsheet 15
 8 UC-TCO- 1 Introduction to Export Marketing 11 45 3
508 2 Global Framework for Export 11 100
Marketing (60+40)
3 India’s Foreign Trade Policy 11
4 Export Incentives and Assistance 12 30
9 UC-TCO- 1 Introduction to Marketing Research 11 45 3
509 2 Planning Research 12 100
(60+40
3 Data Collection 11
4 Data Processing, Analysis, Reporting 11
10 UC-TCO- 1 Basic Terms, Scope of Total Income & 11 45 3
510 Residential Status
2 Heads of Income 11 100
(60+40
3 Deductions 11
4 Computation of Total Income for 12
Individual
11 UC-TCO- 1 Introduction to Investing 11 45 3 100
511 (60+40)
2 Investing Principles and Bond 11
Valuation

3 Constructing a Portfolio 12

4 Basics of Fundamental Analysis 11

Total 20** 600

** Students to select any one subject from Sr. no 1 and 2 and one from 3 and 4
Sr. No7 8, 9 10 and 11 - From Skill Enhancement courses students to select any two subjects
● Lecture Duration – 48 Minutes
UC-TCO-501 60 lectures equivalent to 48 hours One credit = 12 hours
UC-TCO-502 60 lectures equivalent to 48 hours One credit = 12 hours
UC-TCO-503 60 lectures equivalent to 48 hours One credit = 12 hours
UC-TCO-504 60 lectures equivalent to 48 hours One credit = 12 hours
UC-TCO-505 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-506 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-507 45 lectures equivalent to 36 hours One credit = 12 hours

UC-TCO-508 45 lectures equivalent to 36 hours One credit = 12 hours

UC-TCO-509 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-510 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-511 45 lectures equivalent to 36 hours One credit = 12 hours
Part 3 - Detailed Scheme
Curriculum Topics along with Self-Learning topics - to be covered, through self-
learning mode along with the respective Unit. Evaluation of self-learning topics to be
undertaken before the concluding lecture instructions of the respective Unit.

Course Code: UC-TCO-501

Financial Accounting I

No. of
Unit Content
Lectures

1 Preparation of Final Accounts of Companies 15

1.1. Relevant provisions of Companies Act related to the preparation of Final
Account (excluding cash flow statement);
1.2. Preparation of financial statements as per Companies Act. (excluding
cash flow statement);
1.3. AS 1 in relation to final accounts of Companies (disclosure of
accounting policies);
1.4. Adjustment for –
i. Closing Stock
ii. Depreciation
iii. Outstanding expenses and income
iv. Prepaid expenses and Pre received income
v. Proposed Dividend and Unclaimed Dividend
vi. Provision for Tax and Advance Tax
vii. Bill of exchange (Endorsement, Honour, Dishonour)
viii. Capital Expenditure included in Revenue expenditure and vice versa
e.g.- purchase of furniture included in purchases
ix. Unrecorded Sales and Purchases
x. Good sold on sale or return basis
xi. Managerial remuneration on Net Profit before tax
xii. Transfer to Reserves
xiii. Bad debt and Provision for bad debts
xiv. Calls in Arrears
xv. Loss by fire (Partly and fully insured goods)
xvi. Goods distributed as free samples.
xvii. Any other adjustments as per the prevailing accounting standard.
2 Redemption of Preference Shares and Debentures 15
2.1. Redemption of Preference Shares:
2.1.1. Company Law / Legal Provisions for redemption of Preference
Shares;
2.1.2. Sources of redemption including divisible profits and proceeds of
fresh issue of shares;
2.1.3. Premium on redemption from security premium and profits of
company;
2.1.4. Capital Redemption Reserve Account - Creation and Use.
2.2. Redemption of Debentures:
2.2.1. By payment from sources including out of capital and/ or out of
profits;
 2.2.2. Debenture Redemption Reserve and Debenture Redemption Sinking
Fund excluding Insurance Policy;
2.2.3. By conversion into new class of Shares or Debentures with options
including at Par, Premium, and Discount;
2.2.4. Purchase/ buy back of own debentures for immediate cancellation or
holding including ex and cum interest for purchase/ sale price
(excluding brokerage thereon).
3 Internal Reconstruction 15
3.1. Need for Reconstruction and Company Law Provisions;
3.2. Distinction between Internal and External Reconstructions;
3.3. Methods including alteration of Share Capital, Variation of Shareholder
Rights, Sub-division, Consolidation, Surrender and Reissue/Cancellation,
Reduction of Share Capital with relevant Legal Provisions, and
Accounting treatment for same.
4 Buyback of Equity Shares 15
4.1. Company Law / Legal provisions (including Related Restrictions, Power,
Transfer to Capital Redemption Reserve Account, and Prohibitions);
4.2. Compliance of conditions including Sources, Maximum Limits, and Debt-
Equity Ratio;
4.3. Cancellation of Shares Bought back (Excluding Buy Back of Minority
Shareholding).

Self-Learning topics (Unit wise)

Sr. No Sub Topics

Unit

1 1.1. Relevant provisions of Companies Act related to the preparation of Final

Account (excluding cash flow statement)

2 2.1.1. Company Law / Legal Provisions for Redemption of Preference Shares;

2.1.2. Sources of Redemption including divisible Profits and proceeds of fresh Issue of
Shares.

3 2.2. Redemption of Debentures

Online Resources

https://www.mca.gov.in/Ministry/pdf/NotificationScheduleIII_12102018.pdf

https://ncert.nic.in/ncerts/l/leac203.pdf

http://kb.icai.org/pdfs/PDFFile5b277ee88fc1b0.09627304.pdf
https://www.gc11.ac.in/uploads/elearning/Redumption%20of%20Preference%20Shares-
1553331361.pdf

https://ncert.nic.in/ncerts/l/leac202.pdf

https://www.mca.gov.in/Ministry/pdf/ShareCapitalRules_16082019.pdf

https://resource.cdn.icai.org/54231bos43539cp4-u3.pdf

Reference Books

1. Financial Accounting” by M. Mukherjee.M.Hanif, Tata McGraw Hill Education Private Ltd; New
Delhi
2. “Grewal’s Accountancy” by M.P. Gupta and B.M.Agarwal; S.Chand Publishing
3. “Advanced Accounts” by T.S. Grewal; S. Chand and Co (P) Ltd., New Delhi, 6th edition
4. “Financial Accounting” by P. C. Tulsian, Pearson Publications, New Delhi
5. “Financial Accounting for Business Managers” by Ashish K. Bhattacharyya, Prentice Hall of India
Pvt. Ltd.
6. “Accounting Principles” by Anthony, R.N. and Reece J.S., Richard Irwin Inc.
7. “Financial Accounting” by Monga, J.R. Ahuja, Girish Ahuja and Shehgal Ashok, Mayur Paper Back
8. “Compendium of Statement & Standard of Accounting”, ICAI
9. “Indian Accounting Standards” by Ashish Bhattacharya, Tata Mc. Grow Hill & Co. Ltd., Mumbai
10. “Company Accounting Standards” by Shrinivasan Anand, Taxman.
11. “Financial Accounting” by V. Rajasekaran, Pearson Publications, New Delhi
12. “Introduction to Accountancy” by T.S. Grewal S. Chand and Co. (P) Ltd., New Delhi
13. “Introduction to Financial Accounting” by Horngren, Pearson Publications.
14. “Advanced Accountancy” by R. L Gupta and M Radhaswamy, S. Chand and Company (P) Ltd.,
New Delhi
15. “Financial Accounting” by R. Narayanaswamy, Prentice Hall of India, New Delhi
16. “Contemporary Issues in Accounting” by Shashi K. Gupta, Kalyani Publishers.
17. “Fundamentals of Financial Accounting” by Ashok Sehgal, Taxmann’s Publishers
18. “Financial Accounting Reporting” by Barry Elliot and Jamie Elliot, Prentice Hall, 14th Edition
19. “Financial Accounting” by Dr. Varsha Ainapure and Mukund Ainapure, Manan Prakashan.
 Course Code: UC-TCO-502
Business Management III- Management and Organisation Development

No. of
Units Particulars
Lectures

1 Introduction to Organisational Development 15

1.1 Organizational Development
1.2Difference between organizational development and management
development
1.3 Importance of Organizational Development
1.4 Organizational Development process and strategy

2 Organisational Culture 15

2.1 Understanding organizational culture and it’s impact

2.2Profile / Ingredients of Organizational Culture
2.3Importance of Value based organizational culture
2.4Types of organizational culture
3 Organisational Structure 15

3.1Definition and Principles

3.2 Departmentalization
3.3 Formal organization – Functional, SBU, Matrix, Committees
3.4 Informal organization – Relevance and Importance
3.5 Authority, responsibility, accountability and span of control
3.6 Organizational hierarchy – charts
3.7 Delegation of authority and decentralization
3.8 Emergence of virtual organisation – merits and limitations

4 Managing Change 15

4.1 Organizational change and its types

4.2 Forces that lead to change
4.3Process of change management
4.4Change Management strategies
4.5Components of successful change management

Self - Learning topics (unit wise)

Sr Unit Topic
No.
1 1.1 Organizational Development process and strategy
2 2.3 Understanding organizational culture and it’s impact
3 3.1 Informal organization – Relevance and Importance
4 4.2 Process of change management
 Online Resources

https://onlinecourses.nptel.ac.in/noc20_mg56/preview

https://onlinecourses.swayam2.ac.in/cec20_mg03/preview

https://onlinecourses.nptel.ac.in/noc22_mg42/preview

https://onlinecourses.nptel.ac.in/noc22_mg42/preview

Reference Books

1. The Fifth Discipline: The Art & Practice of The Learning Organization (Paperback)
by Peter M. Senge published 1990
2. Organizational Culture and Leadership (Paperback) by Edgar H. Schein published 1985
3. Organization Development: A Practitioner's Guide for OD and HR books.google.co.in › books Mee-
Yan Cheung-Judge, Linda Holbeche · 201
4. Organization Development: Principles, Processes, Performance books.google.co.in › books Gary
McLean · 2005
5. The Handbook of Organizational Culture and Climate books.google.com › books Neal M.
Ashkanasy, Celeste P M Wilderom, Mark F. Peterson · 2011
6. Changing Organizational Culture: Cultural Change Work in books.google.co.in › books Mats
Alvesson, Stefan Sveningsson · 2015
7. Essentials of Management by Koontz and Weihrich / McGraw Hill
8. Principles of Management by Koontz and O. Donnel/ Tata McGraw Hill, New Delhi
9. Principles of Management: Theory and practices by Sarangi S.K. VMP Publishers and Distributors.
10. Guide to Management Ideas by Tim Hindle, The Economist

Course Code: UC-TCO-503

Management Accounting I
No. of
Unit Content Lectu
res

1 Introduction to Management Accounting 15

1.1. Introduction to Management Accounting – Meaning, Scope &
Objectives & Functions of Management Accounting. Role of Management
Accounting in decision Making Process. Financial Accounting V/s
Management Accounting.
1.2. Analysis and Interpretation of Financial Statements
1.2.1. Classification of various items of Balance Sheet and Revenue Statement
under appropriate heads.
1.2.2. Conversion of Balance sheet and Trading & Profit & Loss Account
(Income statement / Revenue statements) in a vertical form suitable
for analysis.
2 Ratio Analysis and Interpretation 15
(Based on Vertical Form of Financial statements taught in the previous
module) – Meaning, Objectives, Advantages, and Limitations of Ratio
Analysis. Classification of Ratios- Traditional Classification & Functional
 Classification.
2.1. Balance Sheet Ratios:
i) Current Ratio
ii) Liquid Ratio
iii) Stock to Working Capital Ratio
iv) Debt Equity Ratio
v) Capital Gearing Ratio
vi) Proprietary Ratio
2.2. Revenue Statement Ratios:
i) Gross Profit Ratio
ii) Operating Ratio (Operating Cost Ratio)
iii) Operating Profit Ratio
iv) Net Profit Ratio
v) Stock Turnover Ratio
vi) Debt Service Ratio
2.3. Combined Ratio:
i) Return on capital employed
ii) Return on proprietor's Fund (Shareholders Fund and Preference Capital)
iii) Return on Equity Capital (Equity Shareholder’s Funds)
iv) Earnings Per Share
v) Price Earnings Ratio
vi) Dividend Payout Ratio
vii) Debtors Turnover Ratio (Average Collection Period)
viii) Creditors Turnover Ratio (Average Payments Period)
2.4. Reverse Ratios (Only based on Balance Sheet Ratios)
(Practical Questions based on Ratio Analysis & Reverse Ratios)
3 Working Capital Management 15
3.1. Meaning and Importance of Working Capital
3.2. Types of Working Capital, Determinants of Working Capital, Financing of
Working Capital
3.3. Operating Cycle (Working Capital Cycle)
3.4. Estimation of Working Capital Requirement in case of Trading and
Manufacturing Organization including projected working capital
requirements for next year.
(Practical Question based on Working Capital Estimation & Projection)
4 Receivables management 15
4.1. Meaning & Importance of Receivables Management.
4.2. Credit Policy & Credit Evaluation.
4.3. Control of Accounts Receivables- Day’s Sales Outstanding, Ageing
Schedule, ABC Analysis.
(Practical Question based on the above)

Self-Learning topics

Sr. Topics
No

1 Analysing Financial Statements and offering comments on them based on Accounting

Ratios.

Note: The Vertical Formats used for analysis should be the ones taught during lectures in the classroom
and the ratio formulas to be used for analysis should be the ones taught during lectures in the classroom (20
ratios taught during lectures)
 Online Resources

https://www.academia.edu/36670869/CHAPTER_5_RATIO_ANALYSIS_FINANCIAL_PLANNING_AND_FINANCIAL
_ANALYSIS

https://corporatefinanceinstitute.com/resources/knowledge/finance/ratio-analysis/

https://corporatefinanceinstitute.com/resources/knowledge/finance/analysis-of-financial-statements/

https://quickbooks.intuit.com/in/resources/accounting/accounting-ratios/

Reference Books
1. J.K. Aggarwal, R.K. Aggarwal, M.L. Sharma – Accounting for Managerial Decisions –
Ramesh Book Depot., Jaipur.
2. R. Kishore – Advance Management Accounting – Taxamn allied Services Pvt. Ltd.
3. M.Y. Khan, P.K. Jain – Management Accounting – Tata McGraw Hill.
4. Horngren, Sundem, Stratton – Introduction to Management Accounting - Pearson Education
5. S.N. Mittal – Accounting & Financial Management – Shree Mahavir Book Depot, Nai Sarak,
New Delhi.
6. Anthony, Robat N., Hawkins and Merchant Management Accounting
7. Cost Management by Saxena & Vashist
8. Cost & Management Accounting by Ravi Kishor, Publication Taxmann, New Delhi
9. Financial Of Management Accounting by S.R. Varshney, Wisdom
10. Hingorani NL and Ramanthan AR - Management Accounting, New Delhi
11. Maheshwari SN - Management and Cost Accounting, Sultan Chand, New Delhi

Course Code: UC-TCO-504

Business Management V-Financial Management I

No. of
Units Particulars
Lectures
1 Introduction to Financial Management 15
1.1Definition, Nature and Functions of Financial Management1.2
1.2Objectives of Financial Management
1.3 Importance of Financial Management and Limitations
1.4 Preparation of Financial Statements adhering to
Current Statutory Requirements
2 Study of Financial System 15
2.1 Objectives of Financial Statement Analysis and Interpretation
2.2 Steps involved in the Analysis of Financial Statements
2.3 Comparative Statements
2.4 Common Size Statements
2.5Trend Analysis
3 Ratio Analysis 15
3.1 Ratio Analysis – Meaning and Objectives and Classification of
 Ratios–Traditional Classification, Functional Classification and
Classification from the Point of View of Users.
3.2 Balance Sheet Ratios – Current Ratio, Liquid Ratio,
Proprietary Ratio, Stock-Working Capital Ratio, Capital
Gearing Ratio, Debt Equity Ratio.
3.3 Revenue Statement Ratios – Gross Profit Ratio, Operating
Ratio, Expense Ratios, Net Profit Ratio, Stock Turnover Ratio.
3.4 Combined Ratios – Return on Capital Employed, Return on
Proprietors’ Fund, Return on Equity Share Capital, Debtors
Turnover Ratio (Debtors’ Velocity), Earning Per Share,
Dividend Payout Ratio,Price Earning Ratio.
3.5 Importance and Limitations of Accounting Ratios.
4 Time Value of Money And Cash Flow Analysis 15
4.1 Concept of time Value of Money
4.2mportance of Time Value of Money
4.3Future Value of Annuities
4.4Present value of Annuities
4.5 Inflation and time Value of Money
4.6Classification of Sources of Finance with Reference to Period,
Ownership and Source of Generation.
4.7 Internal and External Financing including Choice of Financial
Instruments
4.8Cash Flow Statement – Meaning and Classification.
4.9Uses of Cash Flow Statement
4.10 Difference between Cash Flow and Fund Flow Statement

Self-Learning topics (Unit wise):

Unit Topic
1 Introduction to Financial Management
2 Need and importance of financial statement analysis
3 Ratio analysis - Tool for decision making
4 Different heads under cash flow statement

Online Resources

Unit Topic
1 https://resource.cdn.icai.org/62098bosinp8cp1.pdf
2 https://study.com/learn/lesson/financial-statement-importance-
purpose.html
3 https://www.investopedia.com/terms/r/ratioanalysis.asp
4 https://study.com/academy/lesson/present-and-future-value-
calculating-the-time-value-of-money.html

Reference books

1. Financial Management, Prasanna Chandra ,Tata McGraw-Hill Education , 2007

2. Fundamentals of Financial Management, 2nd Edition, PHI Learning by Bhabtosh Banarjree
3. Financial Management, I.M.Pandey ,Pearson Publication
4. Basic Financial Management ,M.Y.Khan , McGraw Hill Education
5. The economist Guide to Financial Management , John Tennent , The Economist
 Course Code: UC-SCO-505
Commerce V– Marketing

No. of
Units Particulars
Lectures

1 Introduction to Marketing 12

1.1 Marketing, Concept, Features, Importance, Functions, Evolution,

Strategic v/s Traditional Marketing
1.2 Marketing Research - Concept, Features, Process Marketing
Information System-Concept, Components Data Mining- Concept,
Importance
1.3 Consumer Behaviour- Concept, ,Factors influencing Consumer
Behaviour Market Segmentation- Concept, Benefits, Bases of market
segmentation Customer Relationship Management- Concept ,
Techniques
1.4 Market Targeting- Concept, Five patterns of Target market Selection
2 Marketing Decisions I 11

2.1 Marketing Mix- Concept, Product- Product Decision Areas, Product

Life Cycle- Concept, Managing stages of PLC 2.2 Branding- Concept ,
Components

Brand Equity- Concept , Factors influencing Brand Equity

2.3 Packaging- Concept , Essentials of a good package

Product Positioning- Concept, Strategies of Product Positioning Service

Positioning- Importance & Challenges

2.4 Pricing- Concept, Objectives, Factors influencing Pricing, Pricing

Strategies, Online Price Discrimination

3 Marketing Decisions II 11

3.1 Physical Distribution- Concept, Factors influencing Physical

Distribution, Marketing Channels (Traditional & Contemporary
Channels)

3.2 Supply Chain Management-Concept, Components of SCM

Promotion- Concept, Importance, Elements of Promotion mix,
 Integrated Marketing Communication (IMC)- Concept, Scope
,Importance

3.3 Sales Management- Concept, Components, Emerging trends in

selling

3.4 Personal Selling- Concept , Process of personal selling, Skill Sets

required for Effective Selling. Development & Trends in Physical
Distribution

4 Key Marketing Dimensions 11

4.1 Marketing Ethics: Concept, Unethical practices in marketing,

General role of consumer organizations

Competitive Strategies for Market Leader, Market Challenger, Market

Follower and Market Nicher Marketing Ethics:

4.2 Rural Marketing- Concept, Features of Indian Rural Market,

Strategies for Effective Rural Marketing

Digital Marketing-Concept, trends in Digital Marketing Green

Marketing- concept, importance

4.3 Challenges faced by Marketing Managers in 21st Century Careers in

Marketing – Skill sets required for effective marketing

4.4 Factors contributing to Success of brands in India with suitable

examples, Reasons for failure of brands in India with suitable examples.

Self - Learning topics (unit wise)

Sr Unit Topic
No.
1 1.1 Marketing, Concept, Features, Importance, Functions, Evolution, Strategic v/s
Traditional Marketing.

2 2.3 Positioning- Importance & Challenges

3 3.1 Integrated Marketing Communication (IMC)- Concept, Scope ,Importance
4 4.2 Digital Marketing-Concept, trends in Digital Marketing Green Marketing-
concept, importance

Online resources

https://onlinecourses.swayam2.ac.in/cec20_mg06/preview

https://onlinecourses.swayam2.ac.in/cec20_mg06/preview

https://onlinecourses.swayam2.ac.in/cec20_mg06/preview
https://onlinecourses.swayam2.ac.in/cec22_mg08/preview

https://onlinecourses.swayam2.ac.in/cec22_mg04/preview

Reference Books

1. Phillip Kotler. ( 2005) Marketing Management, Englewood cliffs, Prentice Hall, NJ

2. Richard M. S Wilson, Colin gilligam, Strategic Marketing Management, Viva BooksPvt. Ltd.,2003.
3. Walker –Boyd, Larreche , Marketing Strategies –Planning Implementations, TataMacgraw Hill.2004.
4. Neelamegam,S.(2007) Marketing in India : Cases and Readings, Vikas, New Delhi
5. Kotler, P., Keller, K.L. Koshy, A. &Jha. M. (2009). Marketing Management: A South Asian
Perspective. (Thirteenth Ed). Pearson Education, New Delhi.
6. Gandhi, J.C. Marketing a Managerial Introduction TataMcGrawHill.
7. Maheshwari, R.P., Jindal, Lokesh, (2011). Marketing Management Theory and Practice.
8. Sherlekar, S.A. Marketing Management. Himalaya Publishing House.
9. Saxena, Rajan. Marketing Management Ramaswamy & Kumari Nama. Marketing Management

Course Code: UC-SCO-506

Business Economics V

Sr No Module/Unit Lectures

1 Macro Economic Overview of India 15

1.1Overview of New Economic Policy 1991, Role of Social Infrastructure with

reference to Education, Health and Family Welfare, Inclusive growth: Concept
and the Indian experience
1.2 Sustainable Development Goals and Policy Measures: Make in India, Invest
in India, Skill Development and Training Programmes.
1.3 EXIM policy, Foreign Investment Policy Measures in India: Foreign
Investment Promotion Board, Trends in FDI
2 Agriculture During Post Reform Period 10

2.1National Agricultural Policy 2000: Objectives, Features and Critical

Analysis
2.2 Agricultural Pricing and Agricultural Finance
2.3 Agricultural Marketing Development: Agricultural Market Infrastructure -
Market Information - Marketing Training - Enabling Environments - Recent
Developments
3 The Industry and Service Sector During Post-Reform Period 10

3.1Competition Act, 2002, Disinvestment Policy, Micro, Small and Medium

Enterprises [MSME Sector] in recent years
 3.2 Industrial Pollution in India : Meaning, Types, Effects and Control
3.3 Service Sector: Recent Trends, Role and Growth in Healthcare and Tourism
Industry
4 Money and Banking 10

4.1Banking Sector : Recent Trends, Issues and Challenges in Banking and

Insurance Industry
4.2Money Market : Structure, Limitations and Reforms
4.3Developments in Global Financial Markets and its relationship with Indian
Financial Sector.

Self - Learning topics (unit wise)

Modul Topic Links and References

e

1 New https://www.education.gov.in/sites/upload_files/mhrd/files/NEP_Final_English
Education _0.pdf
Policy
Ministry of HRD, Govt of India

2 Governme https://agricoop.nic.in/en/programmes-schemes-listing
nt schemes
Ministry of Agriculture, Govt of India
for
Agriculture

3 MSME https://msme.gov.in/sites/default/files/AnnualReports.html
Sector
Ministry of MSME, Govt of India

4 Money https://youtu.be/5EpM6-Kbs_E CEC/UGC: Economics, Commerce and Finance

Market (EMRC,Gujarat University,Ahmedabad)
www.rbi.org.in

4 Impact of Economic Survey of India

Global
www.rbi.org.in
Financial
Markets on
India

Reference Books:

1. Indian Economic Survey Reports (Annual), Ministry of Finance, Government of India

2. Indian Economy by Misra and Puri, Himalaya Publishing House - Delhi 2020
3. Gaurav Dutt & Ashwini Mahajan, (2016) Indian Economy, S.Chand& company PVT LTD New Delhi
4. A.N.Agarwal – Indian Economy problems of Development and Planning New Age International
Publisher 2019
5. Ruddar Datt K.P.M Sundharam – Indian Economy S. Chand E-co LTD. Delhi 2018
6. http://www.environmentalpollution.in/industrial-pollution/industrial-pollution-types-effects-and-
control-of-industrial-pollution/299 for industrial pollution

Course Code: UC-TCO-507

Computer Systems and Applications I

Unit Content No. of

Lect.
1 E – Commerce
1.1 Definition of E-commerce
1.2 Features of E-commerce
1.3 Types of E-commerce (B2C, B2B, C2C, P2P)
1.4 Business Models in E-commerce (Advertising, Subscription,
Transaction Fee, Sales Revenue, Affiliate Revenue)
1.5 Major B2C models (Portal, Etailer, Content Provider, Transaction
Broker, Market Creator, Service Provider, and Community Provider).
1.6 E-Commerce Security: Integrity, Non-repudiation, Authenticity, 15
Confidentiality, Privacy Availability.
1.7 Encryption: Definition, Digital Signatures, SSL.
1.8 Payment Systems: Digital Cash, Online stored value, Digital
accumulating balance payment, Digital credit accounts, digital checking.
1.9 How an Online credit card transaction works. SET protocol.
1.10 Limitation of E-commerce.
1.11 M-commerce (Definition and Features).

2 Database and SQL

2.1 Introduction: To Databases, Relational and Non-relational database
system MySQL as a Non-procedural Language. View of data.
2.2 SQL Basics: Statements (Schema Statements, Data statements,
Transaction statements, names (table & column names), data types (Char,
Varchar, Text, Mediumtext, Longtext, Smallint, Bigint, Boolean, Decimal,
Float, Double, Date, Date Time, Timestamp, Year, Time, Creating
Database, inserting data, Updating data, Deleting data, expressions, built-
in-functions, missing data(NULL and NOT NULL DEFAULT values)
CREATE,USE, ALTER (Add, Remove, Change columns), RENAME,
SHOW, DESCRIBE (CREATE TABLE, COLUMNS, STATUS and 15
DATABASES only) and DROP (TABLE, COLUMN, DATABASES
statements), PRIMARY KEY FOREIGN KEY (One and more columns)
Simple Validity checking using CONSTRAINTS.
2.3 Simple queries: The SELECT statement (From, Where, Group By,
Having, Order By, Distinct, Filtering Data by using conditions. Simple
and complex conditions using logical, arithmetic and relational operators
(=, !,=, <, >, <>, AND, OR, NOT, LIKE, BETWEEN).
2.4 Multi-table queries: Simple joins (INNER JOIN), SQL considerations
for multi table queries (table aliases, qualified column names, all column
selections self joins).
2.5 Nested Queries (Only up to two levels): Using sub queries, sub query
 search conditions, sub queries & joins, nested sub queries, correlated sub
queries, sub-queries in the HAVING clause. Simple Transaction
illustrating START, COMMIT, and ROLLBACK.

3 Spreadsheet

3.1 Creating and Navigating worksheets and adding information to

worksheets
3.1.1 Types of data, entering different types of data such as texts, numbers,
dates, functions.
3.1.2 Quick way to add data Auto complete, Autocorrect, Auto fill, Auto
fit. Undo and Redo.
3.1.3 Moving data, contiguous and noncontiguous selections, Selecting
with keyboard. Cut-Copy, Paste. Adding and moving columns or
rows. Inserting columns and rows.
3.1.4 Find and replace values. Spell check.
3.1.5 Formatting cells, Numbers, Date, Times, Font, Colors, Borders, Fills.
3.2 Multiple Spreadsheets
15
3.2.1 Adding, removing, hiding and renaming worksheets.
3.2.2 Add headers/Footers to a Workbook. Page breaks, preview.
3.2.3 Creating formulas, inserting functions, cell references, Absolute,
Relative (within a worksheet, other worksheets and other workbooks).
3.3 Functions
3.3.1 Financial functions: FV, PV, PMT, PPMT, IPMT, NPER, RATE
3.3.2 Mathematical and statistical functions. ROUND, ROUNDDOWN,
ROUNDUP, CEILING, FLOOR, INT, MAX, MIN, MOD, SQRT,
ABS, SUM, COUNT, AVERAGE
3.4 Data Analysis
3.4.1 Sorting, Subtotal.
3.4.2 Pivot Tables- Building Pivot Tables, Pivot Table regions,
Rearranging Pivot Table

Self-Learning topics (Unit wise)

Unit Topics
1 1.1 Definition of E-commerce
1.2 Features of E-commerce
1.3 Types of E-commerce (B2C, B2B, C2C, P2P)
1.5 Major B2C models (Portal, Etailer, Content Provider, Transaction Broker,
Market Creator, Service Provider, and Community Provider).
1.6 E-Commerce Security: Integrity, Non-repudiation, Authenticity,
Confidentiality, Privacy Availability.
1.7 Encryption: Definition, Digital Signatures, SSL.
1.8 Payment Systems: Digital Cash, Online stored value, Digital
accumulating balance payment, Digital credit accounts, digital checking .

Online Resources
1. https://london.ac.uk/sites/default/files/study-guides/electronic-commerce.pdf

2. http://www.eiilmuniversity.co.in/downloads/E-Commerce.pdf
 3. https://irp-cdn.multiscreensite.com/1c74f035/files/uploaded/introduction-to-e-commerce.pdf

References:
1. Excel 2019 Advanced Topics: Leverage More Powerful Tools to Enhance Your
Productivity (Excel 2019 Mastery), George, Nathan
2. Electronic Commerce, Gary P. Schneider, Cengage Learning, 12 th Edition
3. Business models for e-commerce, Radovilsky, Zinovy, Business Expert Press

Software Requirements:

1. Office 2016 or Higher Version

2. MySQL 5.0

Detailed Scheme Practical

Practical of Semester V

No. of
Paper Code Title
Lectures
1. Presentation on E-Commerce
2. SQL Basics-I
3. SQL Basics- II
4. Simple Queries
03
AEC – 5. Multi Table Queries
Lectures
Computer 6. Nested Queries
per
Systems & 7. Creating and Navigating worksheets and adding information to
Practical
Applications worksheets
per Batch
8. Multiple Spreadsheets
9. Functions
10. Data Analysis

Course Code: UC-TCO-508

Export Marketing I
No. of
Contents
Units Lectures
1 Introduction to Export Marketing 11
1.1 Concept and features of Export Marketing; Importance of Exports
for a Nation and a Firm; Distinction between Domestic Marketing
and Export Marketing.
1.2 Factors influencing Export Marketing; Risks involved in Export
Marketing; Risk Assessment, Customer Creditworthiness
Problems of India’s Export Sector
1.3 Major merchandise/commodities exports of India (since 2015);
Services exports of India (since 2015); Directions of Exports
Region-wise India’s Export Trade (since 2015)
2 Global Framework for Export Marketing 11
2.1 Trade barriers; Types of Tariff Barriers and Non-Tariff barriers;
Distinction between Tariff and Non-Tariff barriers
 2.2 Major Economic Groupings of the World; Positive and Negative
Impact of Regional Economic Groupings; Agreements of World
Trade Organisation (WTO)
2.3 Need for Overseas Market Research; Market Selection Process,
Determinants of Foreign Market Selection, Developing an Export
Marketing Plan, Finding and Evaluation of Target
Markets/Overseas Partners.
3 India’s Foreign Trade Policy 11
3.1 Foreign Trade Policy (FTP) 2015-20 - Highlights and Implications,
Export Trade facilitations and ease of doing business as per the new
FTP
3.2 Role of Directorate General of Foreign Trade (DGFT), Negative list
of Exports, deemed Exports
3.3 Benefits to Status Holders & Towns of Excellence; Common benefits
for EHTP, BTP and STP; Benefits enjoyed by (IIAs) Integrated
Industrial Areas(SEZ), EOU, AEZ
4 Export Incentives and Assistance 12
4.1 Financial Incentives available to Indian Exporters - Marketing
Development Assistance (MDA), Market Access Initiative (MAI),
Assistance to States for Infrastructure Development for Exports
(ASIDE), Industrial Raw Material Assistance Centre(IRMAC),
4.2 Institutional Assistance to Indian Exporters - Federation of Indian
Export Organisations (FIEO), India Trade Promotion Organisation
(ITPO), The Federation of Indian Chambers of Commerce and
Industry (FICCI), Export Promotion Councils (EPCs) &
Commodity Boards (CBs), Indian Institute of Foreign Trade (IIFT),
Indian Institute of Packaging (IIP), Bureau of Industry and
Security (BIS),
4.3 Schemes - Export Promotion Capital Goods (EPCG) Scheme, Duty
Exemption and Remission Schemes, Export Advance Authorisation
Scheme; Duty Drawback (DBK); IGST Refund for Exporters,
Embargoed Countries

Self - Learning topics (unit wise)

Sr Unit Topic
No.
1 2.3 Special Economic Zone
2 2.2 Major Economic Groupings of the World
3 3.1 Foreign Trade Policy (FTP)
4 4.2 Institutional Assistance available to Indian Exporters

Online Resources:
Sez: SEZs: The key to boost India's exports - YouTube (Trade Promotion Council of India)
Major Economic Groupings of the World : Lecture 49: Regional Economic Integration - YouTube (IIT
Roorkee)
India’s Foreign Trade Policy: Lecture 15: Non-Tariff Barriers, India's Foreign Trade Policy, Make in
India, Trade Protectionism - YouTube (IIT Roorkee)
India’s Foreign Trade Policy: Lecture 15: Non-Tariff Barriers, India's Foreign Trade Policy, Make in
India, Trade Protectionism - YouTube (IIT Roorkee)
 Reference Books

1. International Business, K. Aswathappa, McGraw-Hill Education (India) Pvt. Ltd.,6th Edition

2. Export Import Procedures - Documentation and Logistics, C. Rama Gopal, New Age
International Publishers, 2006 / Reprint Jan 2016
3. International Trade and Export Management, Francis Cherunilam, Himalaya Publishing
House, 20th Edition, 2017
4. R. K. Jain's, Foreign Trade Policy & Handbook of Procedures [With Forms, Circulars &
Public Notices],  Centax Publication, 2017
5. EXIM Policy & Handbook of EXIM Procedure – VOL I & II
6. International Marketing and Export Management, Gerald Albaum, Edwin Duerr,
Alexander Josiassen, Pearson Publications, 8th Edition, June 2016
7. International Marketing Strategy, IsobelDoole and Robin Lowe, 5th Edition, Thomson
Learning, 2008.
8. Global marketing, Warren J. Keegan 9th Edition Pearson Education, Delhi,  New Import
Export Policy - Nabhi Publications, 2017
9. Export Management, T.A.S.Balagopal , Himalaya Publishing House, Mumbai, 2014
10. Michael R. Czinkota and Iikka A. Ronkainen, International Marketing, SouthWestern,
10th Edition, 2012
11. Export-Import and Logistics Management, Charlie Hill, Random Publications, 2014
12. International Marketing Management, M.V. Kulkarni, Everest Publishing House
13. Export Policy Procedures& Documentation– M. I. Mahajan, Snow White Publications Pvt.
Ltd, 26th Edition

Course Code: UC-TCO-509

Marketing Research I
Unit Contents No. of Lectures

I Introduction to Marketing Research 11

1.1 Marketing Research- Definition, features, functions, significance of
Marketing Research in marketing decision making, limitations of
Marketing Research

1.2 Steps in Marketing Research, Ethics in Marketing Research, Ethical

Dilemmas and Privacy/Importance of anonymity Career options in
Marketing Research, Qualities of a good Marketing Research
professional
 1.3 Marketing Information System- Definition, components, essentials
of a good MIS, Concept of Decision Support System- Components ,
importance Data Mining- concept, importance

II Planning Research 12
2.1 Research Design- concept, importance, types Hypothesis- concept,
types, importance, steps of hypothesis testing
2.2 Questionnaire- concept, types of questions, steps in the preparation
of questionnaire, essentials of a good questionnaire
2.3 Sampling- concept, terms in sampling, techniques of sampling,
essentials of good sampling
III Data Collection 11
3.1 Primary data-concept, merits, demerits, methods
3.2 Secondary data- concept, merits, demerits, sources, plagiarism
testing and maintaining data accuracy
3.3 Qualitative and Quantitative research- concept, features, Qualitative
v/s Quantitative research Integrating technology in data collection,
methods- (online surveys, hand held devices, text messages, social
networking), importance

IV Data Processing, Analysis, Reporting 11

4.1 Stages in Data processing Editing- meaning, objectives, types
Coding- meaning, guidelines Classification- meaning, methods
Tabulation- meaning, methods
4.2 Data Analysis & Interpretation Data Analysis- meaning, steps, use
of statistical tools (SPSS, SAS, MS EXCEL, MINITAB) Data
Interpretation- meaning, importance, stages
4.3 Report Writing- concept, types, contents, essentials, use of visual
aids in research report. Careers in Data Analysis

Self-Learning topics (Unit wise):

Sr. No Unit Topic

1 I MIS - Definition, components and essential of a good MIS

2 I Sampling and techniques of Sampling

3 III Data collection techniques

Online Resources
https://onlinecourses.swayam2.ac.in/imb21_mg50/preview

https://www.coursera.org/articles/data-analyst-career-paths

https://www.managementstudyguide.com/hypothesis-testing.htm
 Reference Books
1. Marketing Research Text and Cases, Rajendra Nargundkar, McGraw Hill, 2nd edition
2. Marketing Research ( Text with Cases), Suja Nair, Himalaya Publishing House, Maharashtra,
2014
3. Marketing Research, John Boyce, Tata McGraw Hill Publishing Co. Ltd., Maharashtra, 2011
4. Encyclopaedia of Marketing Research Series, S.D. Singh, Anmol Publications Pvt. Ltd., New
Delhi, 2012
5. Marketing Research: A Global Outlook, V. Kumar, Sage Publications, New Delhi, 2015
6. Marketing Research, G. C. Beri, McGraw Hill, New Delhi, 2007
7. Fundamentals of Marketing Research, M.K. Gawande, Chandralok Prakashan, Kanpur, 2012
8. Marketing Research: The impact of internet, Gates, Roger et al, John Wiley & sons, Great Britain,
2002

Course Code: UC-TCO-510

Direct Tax
No. of
Unit Contents Lectu
res

1 Basic Terms, Scope of Total Income & Residential Status 11

1.1. Assessee, Assessment, Assessment Year, Annual value, Business,
Capital Assets, Income, Person, Previous Year, Transfer
1.2. Scope of Total Income (S: 5)
Residential Status (S: 6) for Individual assesse
2 Heads of Income 11
2.1. Salary (S: 15 to 17)
2.2. Income from House Properties (S: 22 to 27)
2.3. Profit and Gain From Business (S:28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A
43B.
2.4. Capital Gains (S: 45, 48, 49, 50, 54, 54 EC) restricted to computation of
Capital gain on transfer of residential house property only
2.5. Income from Other Sources (S: 56 to S: 59) Exclusions From Total Income
(S: 10)
Exclusion related to specified heads to be covered with relevant head.eg. Salary,
Business Income, Capital Gain, Income from Other Sources.
3 Deductions 11
3.1. S 80 A, S 80C, 80CCC, 80D, 80DD, 80E, 80 U, 80 TTA

4 Computation of Total Income for Individual 12

4.1. Computation of Total Income for Individual

Self-Learning topics (Unit wise)

Sr. No Sub Unit Topics

 1 2.2 Income from House Properties

2 2.5 Income from Other Sources

Online Resources

https://www.incometaxindia.gov.in/tutorials/12.%20income-from-house-property.pdf

https://tax2win.in/guide/house-property

https://www.financialexpress.com/what-is/income-from-house-property-meaning/1766511/

https://www.incometaxindia.gov.in/Documents/Left%20Menu/Company-income-from-other-
sources.htm

https://www.indiafilings.com/learn/what-is-income-from-other-sources/

https://economictimes.indiatimes.com/wealth/tax/what-is-income-from-other-sources-here-are-5-
things-you-should-know/articleshow/79579649.cms

Reference Books

1. Students guide to Income Tax (simplified version) by V.K.Singhania and Monica Singhania,
Taxmann
2. Systematic approach to Income Tax by Ahuja & Gupta, Bharat Law Publication
3. Income Tax by T.M. Manorahan, Snow White
4. Direct Tax ready reckoner by N.V.Mehta, Kuber Publication
5. Direct Taxes by B.B. Lal and N. Vashishta, Pearson Education
6. Students Guide to Income Tax (Including Service Tax / VAT) - Simplified Version with
Problems and Solutions (Set of 2 Vols) by Dr Monica Singhania Dr. Vinod K Singhania,
Taxmann
7. Direct & Indirect Taxation by Ainapure, Manan Prakashan
8. Direct & Indirect Taxation , Sheth Publication

Course Code: UC-TCO-511

Investment Analysis and Portfolio Management I
No. of
Unit Content Lectu
res

1 INTRODUCTION TO INVESTING 11

1.1What are Investments?

1.2 Why does one need to invest?

(understanding how inflation is calculated)
1.3 When does one become rich by investing in an asset class? (rate & reasons why
your investments should appreciate).
1.4 Advantages & Disadvantages of the major asset classes
 (viz debt, gold, property, MFs, equity)

2 INVESTING PRINCIPLES & BOND VALUATION 11

2.1 Investing principles by Warren Buffet, Peter Lynch.
2.2 Multiple ways successful investors choose to create wealth.
2.3Sums on calculation of bonds.
3 CONSTRUCTING A PORTFOLIO 12
3.1The famous Thumb Rule.
3.2 Different ways of constructing a portfolio as per risk appetite.
3.3 Various Insurances to be bought.
3.4 How to avoid losses in the stock market.
3.5Various case studies.
4 BASICS OF FUNDAMENTAL ANALYSIS 11

4.1 Economy Analysis: Meaning & Framework of Economy.

4.2 Industry Analysis: Study of industry life cycle, structure & characteristics of
industry.
4.3Company Analysis, Financial Statement Analysis: (P&L, Balance Sheet, Cash
Flow and various ratios)

Self-Learning topics (Unit wise)

Sr. No Sub Unit Topics

1 4 Students shall conduct a complete Fundamental Analysis of a listed company. This shall
include Industry Analysis, Economy Analysis & Company Analysis.

Online Resources

https://youtu.be/J1DFMXL2kXE

https://youtu.be/MLIxSL1v79g

https://youtu.be/DlA2jMueIyc

https://youtu.be/0kDRlNJvgpM

https://youtu.be/L8-Y-BhF_wY

Reference Books

1. Fundamental Analysis For Investors by Raghu Palat

2. The Warren Buffett Wayby Robert G. Hagstrom
3. Peter Lynch & John Rothchild Learn to Earn.
4. The Intelligent Investor by Benjamin Graham
5. 7 Secrets to investing Like Warren Buffett by Mary & Sean Seah
6. Fundamental Analysis of shares by Ankit Gala & Khushboo Gala
 Part 4- The Scheme of Teaching and Examination
Semester – VI

Summary

Sr. Choice Based Credit System Subject Code Remarks

No.

1 Elective Discipline Specific Elective UC-TCO-601 Financial Accounting II or

Course (DSE) Courses Business Management IV –
Any one out of two UC-TCO-602 Management and Organisation
electives) Development
Discipline Specific Elective UC-TCO-603 Management Accounting II or
courses Business Management VI -
(Any one out of two UC-TCO-604 Financial Management II
electives)
Discipline Related Elective UC-TCO-605 Commerce V– Human Resource
(DRE) Courses Management
UC-TCO-606
Business Economics II
2 UC-TCO-607 Computer systems and application
II
UC-TCO-608
Export Marketing II
Ability UC-TCO-609
Enhancement Marketing Research II
Courses (AEC) UC-TCO-610
Indirect Tax
UC-TCO-611
Investment Analysis and Portfolio
Management II
Third Year Year Semester VI Internal and External Detailed Scheme
Sr. Subje Subject Title Periods Per Week Internals Total
No ct Mark
. Code s
U SL L T P Cred SLE CT AP TA SE
ni PA it E
ts
1 UC- Financial 4 20%* 4 0 0 4 10 15 5 10 60 100
TCO- Accounting II
601
2 UC- Business 4 20%* 4 0 0 4 10 15 5 10 60 100
TCO- Management IV-
602 Management
Organization
Development
3 UC- Management 4 20%* 4 0 0 4 10 15 5 10 60 100
TCO- Accounting II
603
4 UC- Business 4 20%* 4 0 0 4 10 15 5 10 60 100
TCO- Management -VI
604 Financial
Management II
5 UC- Commerce VI- 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO- Human Resource
605 Management
6 UC- Business 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO- Economics VI
606
7 UC- Computer 3 20%* 3 0 0 3 10 20 -- 10 60 100
TCO- systems and
607 application II
8 UC- Export 3 20%* 3 0 3 3 10 15 5 10 60 100
TCO- Marketing II
608
9 UC- Marketing 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO- Research II
609
10 UC- Indirect Tax 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO-
610
11 UC- Investment 4 20%* 3 0 0 3 10 15 5 10 60 100
TCO- Analysis and
611 Portfolio
Management II
Total Hours / Credit 20** Total Marks 600

SL: Self Learning, L: Lecture, T: Tutorials, P: Practical, SLE- Self learning evaluation,
 CT-Commutative Test, SEE- Semester End Examination, TA-Teacher Assessment
*One to two lectures to be taken for CONTINUOUS self -learning presentation and Assessment

Third Year Semester –VI Units – Topics – Teaching Hours

Sr Subject Subject Unit Title Lectur Total Cred Total

N Code es No. it Marks
of
lectu
res
1 UC-TCO- 1 Indian Accounting Standards 15
601 2 AS – 14 - Amalgamation, Absorption 15 60 4 100
& External Reconstruction (excluding (60+40)
inter- company holdings)
3 Accounting of Transactions of Foreign 15
Currency
4 Liquidation of Companies 15
2 UC-TCO- 1 Directing & Leading 15
602 2 Co-ordination & Motivation 15 60 4 100
3 Controlling & Information 15 (60+40)
Management
4 Contemporary Issues in Management 15
3 UC-TCO- 1 Analysis and Interpretation of Financial 15
603 Statements 60 4 100
2 Capital Budgeting & Evaluation 15 (60+40)
Techniques
3 Cash Flow Statements 15
4 Leverages 15
4 UC-TCO- 1 Capital Budgeting and Evaluation 15
604 techniques 60 4 100
2 Working Capital 15 (60+40)
3 Receivable Management, Cash 15
Management and Marketable Securities
Management
4 Dividend decisions 15
5 UC-TCO- 1 Human Resource Management 10
605 2 Human Resource Development 10 45 3 100
3 Human Relations 10 (60+40)
4 Trends In Human Resource 15
Management
6 UC-TCO- 1 Introduction to International Trade 10
606 2 Commercial Policy 10 45 3 100
3 Balance of Payments and International 15 (60+40)
Economic Organisation
4 Foreign Exchange Market 10
7 1 Digital Marketing 15
 UC-TCO- 2 Advanced MS-Excel 15 45 3 100
607 3 Power BI 15 (60+40)

2 Practicals: Advanced MS-Excel 15 30

3 Practicals: Power BI 15
8 UC-TCO- 1 Product Planning and Pricing Decisions 12 45 3 100
608 for Export Marketing (60+40)

2 Export Distribution and Promotion 11

3 Export Finance 11
4 Export Procedure and Documentation 11
9 UC-TCO- 1 Application of Marketing Research I 12 45 3
609 2 Application of Marketing Research II 11 100
3 Application of Marketing Research III 11 (60+40)
4 Managing Marketing Research 11
10 UC-TCO- 1 Introduction 11 45 3
610 Levy and Collection of Tax 100
2 Time, Place and Value of Supply 11 (60+40)
3 Input Tax Credit & Payment of Tax & 12
Registration under GST Law
4 Introduction 11
11 UC-TCO- 1 Evaluation of Management 11 45 3 100
611
(60+40)

2 Learning the Methods of Valuation 11

3 Technical Analysis 12

4 Art of Buying and Selling a Stock 11

Total 20** 600

** Students to select any one subject from Sr. no 1 and 2 and one from 3 and 4
Sr. No 7, 8, 9 10 and 11 - From Skill Enhancement coursed students to select any two subjects

● Lecture Duration – 48 Minutes

UC-TCO-601 60 lectures equivalent to 48 hours One credit = 12 hours
UC-TCO-602 60 lectures equivalent to 48 hours One credit = 12 hours
UC-TCO-603 60 lectures equivalent to 48 hours One credit = 12 hours
UC-TCO-604 60 lectures equivalent to 48 hours One credit = 12 hours
UC-TCO-605 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-606 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-607 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-608 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-609 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-610 45 lectures equivalent to 36 hours One credit = 12 hours
UC-TCO-611 45 lectures equivalent to 36 hours One credit = 12 hours
 Part 5

Curriculum Topics along with Self-Learning topics - to be covered, through self-learning mode
along with the respective Unit. Evaluation of self-learning topics to be undertaken before the
concluding lecture instructions of the respective Unit.

Detailed Syllabus

Course Code: UC-TCO-601

Financial Accounting II

No. of
Unit Contents Lectu
res

1 Indian Accounting Standards 15

1.1. Ind AS - 103 Business combinations;
1.2. Ind AS - 115 Revenue from contracts with customers;
1.3. Ind AS - 116 Leases.
2 AS – 14 - Amalgamation, Absorption & External Reconstruction (excluding 15
inter- company holdings)
2.1. In the nature of merger and purchase with corresponding accounting
treatments of pooling of interests and purchase method respectively;
2.2. Meaning and computation of purchase consideration;
2.3. Problems based on purchase method only.
3 Accounting of Transactions of Foreign Currency 15
3.1. In relation to purchase and sale of goods, services and assets and loan and
credit transactions;
3.2. Computation and treatment of exchange rate differences.
4 Liquidation of Companies 15
4.1. Meaning of liquidation or winding up;
4.2. Preferential payments;
4.3. Overriding preferential payments;
4.4. Preparation of statement of affairs, deficit / surplus account;
4.5. Liquidator’s final statement of account.

Self-Learning topics (Unit wise)

Sr. No Sub Unit Topics

1 1.1. Ind AS - 103 Business combinations;

2 1.2. Ind AS - 115 Revenue from contracts with customers;

 3 1.3. Ind AS - 116 Leases.

Online Resources

https://www.mca.gov.in/Ministry/pdf/Ind_AS103.pdf

https://resource.cdn.icai.org/49531indas39251.pdf

https://www.mca.gov.in/Ministry/pdf/INDAS115.pdf

https://resource.cdn.icai.org/62141bos50429-cp3.pdf

https://www.mca.gov.in/Ministry/pdf/IndAS116_2020_10112020.pdf

https://resource.cdn.icai.org/62150bos50429-cp7-u3.pdf

Reference Books

1. Financial Accounting” by M. Mukherjee.M.Hanif, Tata McGraw Hill Education Private Ltd; New
Delhi
2. “Grewal’s Accountancy” by M.P. Gupta and B.M.Agarwal; S.Chand Publishing
3. “Advanced Accounts” by T.S. Grewal; S. Chand and Co (P) Ltd., New Delhi, 6th edition
4. “Financial Accounting” by P. C. Tulsian, Pearson Publications, New Delhi
5. “Financial Accounting for Business Managers” by Ashish K. Bhattacharyya, Prentice Hall of India
Pvt. Ltd.
6. “Accounting Principles” by Anthony, R.N. and Reece J.S., Richard Irwin Inc.
7. “Financial Accounting” by Monga, J.R. Ahuja, Girish Ahuja and Shehgal Ashok, Mayur Paper Back
8. “Compendium of Statement & Standard of Accounting”, ICAI
9. “Indian Accounting Standards” by Ashish Bhattacharya, Tata Mc. Grow Hill & Co. Ltd., Mumbai
10. “Company Accounting Standards” by Shrinivasan Anand, Taxman
11. “Financial Accounting” by V. Rajasekaran, Pearson Publications, New Delhi
12. “Introduction to Accountancy” by T.S. Grewal S. Chand and Co. (P) Ltd., New Delhi
13. “Introduction to Financial Accounting” by Horngren, Pearson Publications.
14. “Advanced Accountancy” by R. L Gupta and M Radhaswamy, S. Chand and Company (P) Ltd.,
New Delhi
15. “Financial Accounting” by R. Narayanaswamy, Prentice Hall of India, New Delhi
16. “Contemporary Issues in Accounting” by Shashi K. Gupta, Kalyani Publishers.
17. “Fundamentals of Financial Accounting” by Ashok Sehgal, Taxmann’s Publishers
18. “Financial Accounting Reporting” by Barry Elliot and Jamie Elliot, Prentice Hall, 14th Edition
19. “Financial Accounting” by Dr. Varsha Ainapure and Mukund Ainapure, Manan Prakashan.
 Course Code: UC-TCO-602
Business Management IV – Management and Organisation Development

No. of
Units Particulars
Lectures

1 Directing and Leading 15

 Communication as an important tool for effective direction and
leadership
 Barriers to Communication
 Ethical issues in using social media for communication
 Role of a leader in business organizations’ - qualities of a good
leader
 Style of leadership
 Leadership continuum – developing an effective leader – path
goal theory
 Transactional and transformational leaders

2 Co-ordination and Motivation 15

 Co-ordination as essence of management

 Co-ordination vs co-operation vs conciliation
 Motivation – meaning and importance of motivation
 Financial and non-financial motivators
 Theories of Motivation – Maslow’s theory – Herzberg’s theory –
McGregor’s theory.

3 Controlling and information Management 15

 Definition and steps in controlling.

 Strategic and operational controlling techniques.
 Requirements of an effective control system.
 Flow of information n a typical organisation - Need for
managing information.
 Designing and developing modern MIS - Introduction to ERP.

4 Contemporary Issues in Management 15

 Challenges in organisational growth and development -

management perspective
 Importance of time management and tools for effective time
management
 Addressing diversity due to human resource mobility
 Conflict management.
 Self - Learning topics (unit wise)

Sr Unit Topic
No.
1 1.1 Transactional and transformational leaders
2 2.3 Theories of Motivation – Maslow’s theory – Herzberg’s theory – McGregor’s
theory.
3 3.1 Designing and developing modern MIS - Introduction to ERP.
4 4.2 Conflict management.

Online resources

https://onlinecourses.nptel.ac.in/noc22_mg56/preview

https://onlinecourses.swayam2.ac.in/cec21_ed22/preview

https://onlinecourses.swayam2.ac.in/cec21_ge05/preview

https://www.coursera.org/lecture/enterprise-systems/1-1b-introduction-to-enterprise-resource-
planning-erp-LneSo

https://onlinecourses.swayam2.ac.in/cec22_hs30/preview

Reference Books

1. Principles of Management, Tripathi P.C. Tata McGraw Hill, New York

2. Management Theory and Practices by Dale, Ernest / McGraw Hill, New York.
3. Practice of Management by Peter Drucker / Allied Publisher, New Delhi
4. Management by Ricky W Griffin / Houghton Mifflin Company
5. Management by Gary Dessler / Prentice Hall
6. Management by Stephen Robbins, Mary Coulter / Prentice Hall
7. Management by James Stoner, Edward Freeman / Prentice Hall
8. Time Management by Roberta Roesch, Tata Mc Graw Hill

Course Code :UC-TCO-603

Management Accounting II

No. of
Unit Content Lectu
res

1 Analysis & Interpretation of Financial Statements 15

1.1. Common Size Statement - Needs, Objectives, Advantages & Limitations
1.2. Comparative Statement - Needs, Objectives, Advantages & Limitations
1.3. Trend Analysis - Needs, Objectives, Advantages & Limitations
1.4. Analysing & Interpreting Financial Statements and offering comments on them
 based on the above three techniques.
2 Capital Budgeting & Evaluation Techniques 15
2.1. Capital Budgeting - Meaning & Importance
2.2. Evaluation Techniques - Pay back method, Annual Rate of Return
Discounted Payback, Net Present Value, Profitability Index
2.3. Choice of Evaluation Techniques- Uses & Limitations.
(Practical Question based on Capital Budgeting Techniques)
3 Cash Flow Statement 15
3.1. Cash Flow Statements- Need, Objectives & Importance
3.2. Preparation of Cash Flow Statement based on Indirect Method as per AS-3
(Practical Question based on Indirect Method)
4 Leverages 15
4.1. Introduction, Need & Objectives.
4.2. EBIT & EPS Analysis
4.3. Types of Leverages: Operating Leverage, Financial Leverage & Composite
Leverage
4.4. Relationship between Operating Leverage and Financial Leverage (Including
Practical Problems)
(Practical Question based on Leverages)

Self-Learning topic

Sr. No Topics

1 Analysing Financial Statements and offering comments on them based on

Common size Statement Analysis / Comparative Statements Analysis / Trend
Analysis.

Online Resources

https://corporatefinanceinstitute.com/resources/knowledge/finance/analysis-of-financial-statements/

https://www.begintoinvest.com/common-size-analysis-different-way-analyze-balance-sheet-financial-
statements/

https://www.studymode.com/essays/Common-Size-Statement-Comparative-Satement-And-402248.html

https://edurev.in/studytube/Comparative-Statement-Common-size-Statement-and-Tr/7d4a2b66-2f4c-4519-9625-
d14d2b7b0ddf_v

Reference Books

1. J.K. Aggarwal, R.K. Aggarwal, M.L. Sharma – Accounting for Managerial Decisions –
Ramesh Book Depot., Jaipur.
2. R. Kishore – Advance Management Accounting – Taxamn allied Services Pvt. Ltd.
3. M.Y. Khan, P.K. Jain – Management Accounting – Tata McGraw Hill.
4. Horngren, Sundem, Stratton – Introduction to Management Accounting - Pearson Education
 5. S.N. Mittal – Accounting & Financial Management – Shree Mahavir Book Depot, Nai Sarak,
New Delhi.
6. Anthony, Robat N., Hawkins and Merchant Management Accounting
7. Cost Management by Saxena & Vashist
8. Cost & Management Accounting by Ravi Kishor, Publication Taxmann, New Delhi
9. Financial Of Management Accounting by S.R. Varshney, Wisdom
10. Hingorani NL and Ramanthan AR - Management Accounting, New Delhi
11. Maheshwari SN - Management and Cost Accounting, Sultan Chand, New Delhi

Course Code :UC-TCO-604

Business Management VI- Financial Management II

No. of
Units Particulars
Lectures
1 1.1Capital Budgeting and Evaluation techniques 15
1.2 Capital Budgeting – meaning and Importance
Evaluation techniques
1.3Pay-back method and ARR
1.4 NPV and Profitability index
2 Working Capital 15
2.1 Working Capital – Meaning and Importance
2.2Factors determining Working Capital requirements, Working
Capital cycle
2.3 Classification of Working Capital –
(i) Gross and Net Working Capital
(ii) Permanent and Variable Working Capital
(iii) Positive and Negative Working Capital
(iv) Cash and Net Current Assets concept of Working
Capital
2.4 Management of Working Capital
2.5 Estimation of Working Capital requirement
3 Receivable Management, Cash Management and Marketable 15
Securities Management
3.1 Receivables Management – Meaning and Importance, Aspects
of Receivable Management, Credit Policy and Credit Evaluation.
Control of Accounts receivables – Day’s Sales Outstanding,
Ageing Schedule, ABC Analysis
Cash Management : Meaning, Motives of holding Cash, Ways of
Speeding up cash collections.
Preparation of Cash Budget
Understanding the role of marketable securities in corporate
financial management
4 Dividend decisions 15
4.1Definition of dividend
4.2Modes of paying Dividend / Sources of Dividend payment
Dividend Tax (Idea of Government taxing Dividend - General
Knowledge )
4.3Factors affecting Dividend Decisions
4.4 Methods of calculating Dividend under various models
Miller, Walter, Gordon
 Self-Learning topics (Unit wise)

Unit Topic
1 Importance of Capital Budgeting
2 Need and Importance of Working Capital to an Enterprise
3 Methods of Evaluating Receivables Management
4 Methods of Calculating Dividend

Online Resources

Unit Topic
1 https://www.investopedia.com/articles/financial-theory/11/corporate-project-
valuation-methods.asp
2 https://www.eaglebusinesscredit.com/blog/the-importance-of-working-capital-
management-for-your-business/
3 https://www.youtube.com/watch?v=GnC9uYeD37A
4 https://www.wikihow.com/Calculate-Dividends

Reference books

1. Financial Management, Prasanna Chandra ,Tata McGraw-Hill Education , 2007

2. Fundamentals of Financial Management, 2nd Edition, PHI Learning by Bhabtosh Banarjree
3. Financial Management, I.M.Pandey ,Pearson Publication
4. Basic Financial Management ,M.Y.Khan , McGraw Hill Education
5. The economist Guide to Financial Management , John Tennent , The Economist

Course Code: UC-TCO-605

Commerce VI– Human Resource Management

No. of
Units Particulars
Lectures

1 Human Resource Management 12

1.1 Human Resource Management – Concept, Functions, Importance,

Traditional v/s Strategic Human Resource Management/ Talent
Management

1.2 Human Resource Planning- Concept Steps in Human Resource

Planning Job Analysis-Concept, Components, Job design- Concept,
Techniques
 1.3 Recruitment- Concept, Sources of Recruitment Selection - Concept ,
process , Techniques of E-selection,

2 Human Resource Development 11

2.1 Human Resource Development- Concept, functions

Training- Concept, Process of identifying training and development

needs, Methods of Training & Development (Apprenticeship, understudy,
job rotation, vestibule training, case study, role playing, sensitivity
training, In, basket, management games)

Evaluating training effectiveness- Concept, Methods

2.2 Performance Appraisal- Concept, Benefits, Limitations, Methods

Potential Appraisal-Concept, Importance

2.3 Career Planning- Concept, Importance Succession Planning- Concept,

Need Mentoring- Concept, Importance Counseling- Concept,
Techniques.

3 Human Relations 11

3.1 Human Relations- Concept, Significance

Leadership –Concept, Transactional & Transformational Leadership

Motivation- Concept, Theories of Motivation,(Maslow’s Need

Hierarchy Theory, Vroom’s Expectancy Theory, McGregor’s Theory X
and Theory Y, Pink’s Theory of Motivation)

3.2 Employees Morale- Concept, Factors affecting Morale,

Measurement of Employees Morale Emotional Quotient and Spiritual
Quotient- Concept, Factors affecting EQ & SQ

3.3 Employee Grievance- Causes, Procedure for Grievance redressal

Employee welfare measures and Healthy & Safety Measures.

4 Trends In Human Resource Management 11

4.1 HR in changing environment: Competencies- concept, classification

Learning organizations- Concept, Creating an innovative organization,
Innovation culture- Concept, Need, Managerial role.

4.2 Trends in Human Resource Management,: Employee Engagement-

Concept, Types Human resource Information System (HRIS) – Concept,
Importance, Changing patterns of employment.

4.3 Challenges in Human Resource Management: Employee

Empowerment, Workforce Diversity. Attrition, Downsizing, Employee
Absenteeism, Work life Balance, Sexual Harassment at work place,
Domestic and International HR Practices, Millennial (Gen
 Y)Competency Mapping. Shift to Hybrid Human Resource Model-
Benefits & Challenges

Self - Learning topics (unit wise)

Sr Unit Topic
No.
1 1.1 Recruitment- Concept, Sources of Recruitment Selection - Concept, process,
Techniques of E,selection,

2 2.3 Performance Appraisal- Concept, Benefits, Limitations, Methods Potential

Appraisal-Concept, Importance

https://nptel.ac.in/courses/110105137

3 3.1 Employee Grievance- Causes, Procedure for Grievance redressal Employee

welfare measures and Healthy & Safety Measures.
4 4.2 Trends in Human Resource Management,: Employee Engagement- Concept,
Types Human resource Information System (HRIS) – Concept, Importance,
Changing patterns of employment.

Online resources:

https://onlinecourses.swayam2.ac.in/nou21_hs19/preview

https://nptel.ac.in/courses/110105137

https://nptel.ac.in/courses/110105137

https://nptel.ac.in/courses/110105137

Reference Books:

1. Bernardin, John H: Human Resource Management, Tata McGraw Hill, New Delhi 2004.
2. Employee Grievance- Causes, Procedure for Grievance redressal Employee welfare measures and
Healthy & Safety Measures. Arthur M, Career Theory Handbook, Prentice Hall Inc, Englewood
Cliff.
3. Belkaoui, A.R. and Belkaoui ,JM, Human Resource Valuation: A Guide to Strategies and
Techniques, Quarum Books, Greenwood, 1995.
4. Dale, B, Total Quality and Human Resources: An Executive Guide, Blackwell, Oxford.
5. Greenhaus, J.H., Career Management, Dryden, New York.
6. Mabey, C and Salama, G., Strategic Human Resource Management, Blackwell, Oxford.
7. Aswathappa. K, Human Resource Management
8. Subba Rao, Human Resources Management.
9. Michael Porter, HRM and Human Relations.
 10. M.N. Rudrabasavaraj: Cases in Human Resource Management –Himalaya Publishing House –
New Delhi, 1998
11. Decenzo, D.A. and Robbins, S. P.,Fundamentals of Human Resource Management, Wiley, India.
12. Dessler, G. and Varkkey, B., Human Resource Management,Pearson Education, Delhi.
13. Chhabra, T.N.,Human Resource Management,Dhanpat Rai & Co., Delhi.
14. AswathappaK.,Human Resource Management,Tata McGraw,Hill, New Delhi.
15. F. John Bernardin and Richard W. Beatty: Performance Appraisal: Human Behavior at work –
Boston: Kent, 1984
16. George T. Milkovich and John W. Boudream: Personnel / Human Resources Management: A
Diagnostic Approach, 5thEdn. Plano, TX: Business Publications, 1998.
17. Lepak, David &Gowan, Mary. Human Resource Management.Dorling Kindersley (India).
18. Khanna, S.S. Human resource Management (Text and Cases). S. Chand, New Delhi.
19. Sadri.J, Sadri.S, Nayak.N, A Strategic Approach to HumanResource Management, JAICO
Publishing House.
20. Davar, R. S. Personnel Management and Industrial Relations. Vikas Publication, Noida.
21. Robbins, Stephen P. Organisational Behaviour. Pearsons Education, New Delhi

Course Code: UC-TCO-606

Business Economics VI
Sr No Module/Unit Lectures

1 Introduction to International Trade 10

1.1Theories of International Trade - Ricardo's Theory of Comparative

Costs and the Heckscher-Ohlin Theory
1.2Terms of Trade - Types and Limitations
1.3 Gains From International Trade - Offer Curves and Reciprocal
Demand
2 Commercial Policy 10

2.1Commercial Trade Policy - Free Trade and Protection - Pros and Cons.

2.2 Tariff and Non-Tariff Barriers: Meaning, Types and Effects

2.3 Free trade areas: Meaning advantages and disadvantages, regional
trade agreements.
3 Balance of Payments and International Economic Organisation 15

3.1 Balance of Payment: Meaning, Structure, Types of Disequilibrium

3.2 Causes and Measures to Correct the Disequilibrium in Balance of
Payments, Foreign Trade multiplier.
3.3 WTO - Recent Developments in TRIPS, TRIMS and GATS
4 Foreign Exchange Market 10

4.1Foreign Exchange Market: Meaning, Functions, Determination of

Equilibrium Rate of Exchange
 4.2 Purchasing Power Parity Theory, Nominal, Real and Effective
exchange rate, Spot and Forward Exchange Rates, Arbitrage
4.3 Managed Flexible Exchange Rate System of India, Indian Rupee and
its fluctuations in international currency market.

Self-Learning topics (Unit wise)

Module Topic Links and References

1 Gains from Trade Kindleberger, C.P. (1973) International

Economics, Homewood

M.L. Jhingan – International Economics – Vrinda

publication Pvt. Ltd – Delhi

3 Balance of Payments of https://youtu.be/VgQQkNcRsYc

India
CEC/UGC: Economics, Commerce and Finance
(EMRC,Gujarat University,Ahmedabad)

www.rbi.org.in

3 WTO https://youtu.be/3p6W7Quz4M4

Lecture by: Prof Rajan Sudesh Ratna South and

South-West Office of UN ESCAP, New Delhi

ARPIT, National Resource Centre, SRCC

4 Foreign Exchange https://youtu.be/ZohSvL8iQQE

Market
https://youtu.be/0iNuUnewkIM

Swayam, CEC

www.rbi.org.in

Reference Books:

1. Kindleberger, C.P. (1973) International Economics, Homewood

2. Kenan, P.B. (1994), The International Economy, Cambridge University Press, London
3. Krugman, P.R. and M. Obstgold (1994), International Economics: Theory and Policy, Glenview,
Foreman
4. Dwivedi D N (2013) International Economics: Theory and Policy, Vikas publishing House New
Delhi
5. M.L. Jhingan – International Economics – Vrinda publication Pvt. Ltd – Delhi 2016
6. Francis Cherunilam International Economics Tata McGraw – Hill Publishing co.Ltd.New
Delhi.2020
7. Dominick Salvatore – International Economics – 11thedition John Wiley & sons, Inc Singapore.
 Course Code: UC-TCO-607
Computer Systems and Application II
Unit Content No. of
Lectures
1 Digital Marketing

1.1 Introduction to Digital Marketing

1.1.1. What is digital marketing?
1.1.2. Importance of digital marketing
1.1.3. Difference between traditional and digital marketing
1.2 Website Planning and Creation
1.3 Search Engine Optimisation (SEO) 15
1.4 Search Engine Marketing
1.5 Social Media Marketing
1.6 Email Marketing
1.7 Mobile Marketing
1.8 Blogging
1.9 Case Studies of Digital Marketing

2 Advanced MS-Excel

2.1 Multiple Spreadsheets

2.1.1 Creating and using templates, using predefined templates,
Adding protection option.
2.1.2 Creating and Linking Multiple Spreadsheets.
2.1.3 Using formulas and logical operators.
2.1.4 Creating and using named ranges.
2.1.5 Creating Formulas that use reference to cells in different
worksheets.
2.2 Functions
2.2.1 Database Functions LOOKUP, VLOOKUP, HLOOKUP
2.2.2 Conditional Logic functions IF, Nested IF, COUNTIF,
SUMIF, AVERAGEIF
2.2.3 String functions LEFT, RIGHT, MID, LEN, UPPER,
15
LOWER, PROPER, TRIM, FIXED
2.2.4 Date functions TODAY, NOW, DATE, TIME, DAY,
MONTH, YEAR, WEEKDAY, DAYS360
2.2.5 Statistical Functions COUNTA, COUNTBLANK, CORREL,
LARGE, SMALL
2.3 Data Analysis
2.3.1 Filter with customized condition.
2.3.2 The Graphical representation of data Column, Line, Pie and
Bar charts.
2.3.3 Using Scenarios, creating and managing a scenario.
2.3.4 Using Goal Seek
2.3.5 Using Solver
2.3.6 Understanding Macros, Creating, Recording and Running
Simple Macros. Editing a Macro (concept only)

3 Introduction to Power BI
15
3.1 POWER BI DESKTOP (installation and tool to get familiar with)
3.2 Overview of the Rhyme Interface
 3.3 Importing the Data using power query
3.4 Fixing the Column Names using power query
3.5 Transforming the Data
3.6 POWER BI CHART (REPORT)
3.7 POWER BI KPI INDICATORS (visualization and how they can
benefit)
3.8 POWER BI DASHBOARD (how to create interactive Dashboard)
3.9 Creating PowerBI Reports and AutoFilters
3.10 Report Design with Legacy &. DAT File
3.11 Report Design with Database Table
3.12 “Get Data” Option and Report Verification in Cloud.
3.13 Stacked Bar Chart, Stacked Column Chart
3.14 Clustered Bar Chart, Clustered Column Chart
3.15 Adding Report Titles, Report Format Options
3.16 Hierarchies and Drill Down Report
3.17 Hierarchies and Drill Down Options
3.18 Aggregate with Bottom /Up Navigation Rules
3.19 Automated Records Selection with Tabular Data
3.20 Parameter for Column Data and Table / Query Filters

Self-Learning topics (Unit wise)

Unit Topics
1 1.1 Introduction to Digital Marketing
1.1.1. What is digital marketing?
1.1.2. Importance of digital marketing
1.1.3. Difference between traditional and digital marketing
1.4 Search Engine Marketing
1.5 Social Media Marketing
1.6 Email Marketing
1.7 Mobile Marketing
1.8 Blogging

Online Resources

1. https://www.digitalmarketer.com/digital-marketing/assets/pdf/ultimate-guide-to-
digital-marketing.pdf
2. https://digitalfireflymarketing.com/wp-content/uploads/2017/02/Big-Book-of-Digital-
Marketing.pdf
3. https://www.optron.in/blog/digital-marketing/

Reference Books:
1. Excel 2019 Advanced Topics: Leverage More Powerful Tools to Enhance Your Productivity
(Excel 2019 Mastery), George, Nathan
2. Power Pivot and Power BI by Rob Collie and Avichal Singh
3. Digital Marketing Strategy: An Integrated Approach to Online Marketing by Simon Kingsnorth
4. Data Analytics With MS Excel & Power BI by Punit Prabhu

Software Requirements:
1. Office 2016 or Higher Version
2. Power BI Desktop

Detailed Scheme Practicals

 Practical of Semester IV

Paper No. of
Title
Code Lectures
1. Case study of Digital Marketing
2. Multiple spreadsheets
3. Functions
4. Data Analysis-I
5. Data Analysis- II
6. Power BI Desktop basics
7. Importing the Data using power query, Fixing the Column Names
using power query, Transforming the Data
8. POWER BI CHART, POWER BI KPI INDICATORS, POWER BI 03 Lectures
DASHBOARD per
9. Creating PowerBI Reports and AutoFilters, Report Design with Practical
Legacy &. DAT File, Report Design with Database Table, “Get per Batch*
Data” Option and Report Verification in Cloud.
10. Stacked Bar Chart, Stacked Column Chart, Clustered Bar Chart,
Clustered Column Chart, Adding Report Titles, Report Format
Options, Hierarchies and Drill Down Report, Hierarchies and Drill
Down Options, Aggregate with Bottom /Up Navigation Rules
11. Automated Records Selection with Tabular Data, Parameter for
Column Data and Table / Query Filters

Course Code: UC-TCO-608

Export Marketing II

No.of
Units Particular
Lectures
1 Product Planning and Pricing Decisions for Export Marketing 12

1.1Planning for Export Marketing with regards to Product, Branding,

Packaging
1.2 Need for Labelling and Marking in Exports, Factors determining
Export Price; Objectives of Export Pricing
1.3International Commercial (INCO) Terms; Export Pricing
Quotations – Free on Board (FOB), Cost Insurance and Freight (CIF)
and Cost and Freight (C&F); Problems on FOB quotation
2 Export Distribution and Promotion 11

2.1 Factors influencing Distribution Channels; Direct and Indirect

Exporting Channels; Distinction between Direct and Indirect
Exporting Channels
2.2 Components of Logistics, Warehousing, Shipping ,in Export
marketing; Selection criteria of Modes of Transport; Need for
Insurance in Export Marketing
2.3 Sales Promotion Techniques used in Export Marketing;
Importance of Trade Fairs and Exhibitions; Benefits of Personal
Selling; Essentials of Advertising in Export Marketing;
 Promotions and Publicity in Global Markets
3 Export Finance 11
3.1Methods of Payment In export marketing; Procedure to open Letter
of Credit, Types and Benefits of Countertrade
3.2 Features of Pre-Shipment and Post-shipment finance; Procedure to
obtain Export Finance; Distinction between Pre-shipment Finance and
Post Shipment Finance.
3.3 Role of Commercial Banks, EXIM Bank, SIDBI in financing
exporters; Role of ECGC
4 Export Procedure and Documentation 11
4.1 Registration with different authorities; Pre-shipment Procedure
involved in Exports; Procedure of Quality Control and Pre-
shipment Inspection;
4.2 Shipping and Custom Stage Formalities; Role of Clearing &
Forwarding Agent; Post-shipment Procedure for Realisation of
Export Proceeds; Procedure of Export under Bond and Letter of
Undertaking. (LUT)
4.3 Importance of Commercial Invoice cum Packing list, Bill of
Lading/ Airway Bill, Shipping Bill/Bill of Export, Consular
Invoice, Certificate of Origin.

Self - Learning topics (unit wise)

Sr Unit Topic
No.
1 1.1 Product Planning and Pricing Decisions for Export Marketing
2 2.3 Distribution Channels and Logistics
3 3.1 Export Finance
4 4.2 Export Procedure

Online Resources
 Product Pricing- Lecture 25 Pricing Products and Services Part 1 - YouTube (IIT ROORKEE
Lecture)
 Logistics and Marketing Channels- (67) Lecture 38 : Channel Systems, Channel Management,
Logistics and Marketing Channels: Part I - YouTube (NEPTEL-SWAYAM:IIT KHARAGPUR)
 Export finance - https://www.youtube.com/watch?v=ZqRwMzQ_wCg
 Export procedure https://nptel.ac.in/courses/110105157

Reference Books
1. International Business, K. Aswathappa, McGraw-Hill Education (India) Pvt. Ltd.,6th Edition
2. Export Import Procedures - Documentation and Logistics, C. Rama Gopal, New Age International
Publishers, 2006 / Reprint Jan 2016
3. International Trade and Export Management, Francis Cherunilam, Himalaya Publishing House,
20th Edition, 2017
4. R. K. Jain's, Foreign Trade Policy & Handbook of Procedures [With Forms, Circulars & Public
Notices], Centax Publication, 2017
5. EXIM Policy & Handbook of EXIM Procedure – VOL I & II
6. International Marketing and Export Management, Gerald Albaum, Edwin Duerr, Alexander
Josiassen, Pearson Publications, 8th Edition, June 2016
7. International Marketing Strategy, IsobelDoole and Robin Lowe, 5th Edition, Thomson Learning,
2008.
8. Global marketing, Warren J. Keegan 9th Edition Pearson Education, Delhi, New Import Export
Policy - Nabhi Publications, 2017
9. Export Management, T.A.S.Balagopal , Himalaya Publishing House, Mumbai, 2014
10. Michael R. Czinkota and Iikka A. Ronkainen, International Marketing, SouthWestern, 10th
Edition, 2012
11. Export-Import and Logistics Management, Charlie Hill, Random Publications, 2014
12. International Marketing Management, M.V. Kulkarni, Everest Publishing House
13. Export Policy Procedures& Documentation– M. I. Mahajan, Snow White Publications Pvt. Ltd,
26th Edition

Course Code: UC-TCO-609

Marketing Research II

Unit Particulars No. of Lectures

I Applications of Marketing Research-I 12

1.1 Product Research- concept, areas, steps in new product development
Product Testing & Test Marketing- concept, unsuccessful product and
market research failure.
1.2 Brand Research- concept, components of a Brand, importance of
brand research Packaging Research- concept, importance

1.3 Price Research- concept, factors influencing pricing, importance of

price research, methods of price research

II Applications of Marketing Research-II 11

2.1 Physical Distribution research- concept, types of distribution
channels, Supply Chain Management- concept, components of supply
chain management, importance of physical distribution research
2.2 Promotion Research- concept, elements of promotion, importance of
promotion research Advertising Research- concept, scope, pre & post
testing methods of advertising effectiveness,
2.3 Consumer Research- concept, objectives, methods Motivation
Research concept, importance. Impact of Google search and internal
search on consumer buying decisions.
III Applications of Marketing Research-III 11
3.1 Sales Research- concept, significance, scope/areas
3.2 Rural Marketing Research-concept, features of Indian rural market,
sources of data, research tools, do’s and don’ts in rural Marketing
Research,

3.3 Global Marketing Research- concept, factors affecting Global

Marketing , need and scope of Global Marketing Research
 IV Managing Marketing Research 11

4.1 Organizing Marketing Research activity- factors involved in

organizing Marketing Research activity, methods of organizing
Marketing Research activity, In house marketing department,--structure,
merits , demerits, steps for conducting marketing research activity for
newly established businesses
4.2 Professional Marketing Research agencies- structure, merits,
demerits, professional standards, Prominent Marketing Research
agencies- HTA, ORG, IMRB, NCAER, Nielson

Self-Learning topics (Unit wise):

Sr. No Unit Topic

1 I Brand research strategies

2 I Advertising research

3 III Global marketing research

Online Resources
https://www.ibm.com/topics/social-media-analytics

https://www.researchgate.net/publication/264159967_Analyzing_the_Impact_of_Internet_in_Rural_
India

https://digitalagencynetwork.com/how-to-do-market-research-for-a-startup/

Reference Books
1. Marketing Research Text and Cases, Rajendra Nargundkar, McGraw Hill, 2nd edition
2. Marketing Research ( Text with Cases), Suja Nair, Himalaya Publishing House, Maharashtra,
2014
3. Marketing Research, John Boyce, Tata McGraw Hill Publishing Co. Ltd., Maharashtra, 2011
4. Encyclopaedia of Marketing Research Series, S.D. Singh, Anmol Publications Pvt. Ltd., New
Delhi, 2012
5. Marketing Research: A Global Outlook, V. Kumar, Sage Publications, New Delhi, 2015
6. Marketing Research, G. C. Beri, McGraw Hill, New Delhi, 2007
7. Fundamentals of Marketing Research, M.K. Gawande, Chandralok Prakashan, Kanpur, 2012
8. Marketing Research: The impact of internet, Gates, Roger et al, John Wiley & sons, Great Britain,
2002
 Course Code: UC-TCO-610
Indirect Tax

No. of
Unit Content Lectu
res

1 Introduction 15
1.1. What is GST
1.2. Need for GST
1.3. Dual GST Model
1.4. Definitions
Section 2(17) Business
Section 2(13) Consideration
Section 2(45) Electronic Commerce Operator
Section 2(52) Goods
Section 2(56) India
Section2 (78) Non taxable
SupplySection 2(84) Person
Section 2(90) Principal
SupplySection 2(93)
Recipient Section 2(98)
Reverse charge Section
2(102) Services
Section 2(105) Supplier
Section 2(107) Taxable
PersonSection 2(108)
Taxable Supply
1.5.Goods & Services Tax Network (GSTN)

2 Levy & Collection of Tax 15

2.1 Scope of Supply
2.2 Non taxable Supplies
2.3 Composite and Mixed Supplies
2.4 Composition Levy
2.5 Levy and Collection of tax
2.6. Exemption from tax
3 Time, Place and Value of Supply 15
3.1. Time of Supply
3.2 Place of Supply
3.3 Value of Supply

4 Input Tax Credit & Payment of Tax and Registration under GST 15
4.1 Eligibility for taking Input Tax Credit
4.2 Input Tax Credit in Special Circumstances
4.3 Computation of Tax Liability and payment of tax
4.4 Persons not liable registration
4.5 Compulsory registration
 4.6 Procedure for registration
4.7 Deemed registration
4.8 Cancellation of registration

Self-Learning topics (Unit wise)

Sr. No Sub Unit Topics

1 2.2 Non Taxable Supplies

2 2.4 Composition Levy

3 2.6 Exemption from Tax

Online Resources

https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter24.pdf

https://taxguru.in/goods-and-service-tax/taxable-supply-vis-vis-activities-taxable-supply.html

https://cbic-gst.gov.in/faq.html

https://cbic-gst.gov.in/pdf/faq-manual/faq-composition-levy-revised.pdf

https://www.cbic.gov.in/htdocs-cbec/gst/Composition%20Levy%20Scheme.pdf

https://tax2win.in/guide/gst-exemption

Reference Books
1) Direct & Indirect Taxation by Ainapure, Manan Prakashan
2) Direct & Indirect Taxation(Goods & Service Tax), Sheth Publication
3) GST Bare Act 2017
4) GST Law & Practice - V.S Datey
5) GST Laws – National Academy of Customs, Indirect Tax

Course Code: UC-TCO-611

Investment Analysis and Portfolio Management II
No. of
Unit Content Lectu
res

1 EVALUATION OF MANAGEMENT 11
 1.1 Difficulties in evaluating management.
1.2 Easiest method for management evaluation.
1.3 How FII & DII investments help in understanding management.
1.4 Pledging of shares: risk by management.

2 LEARNING THE METHODS OF VALUATION 11

2.1 Importance of valuation.

2.2 PE Ratio.
2.3 Price to Cash Flow Ratio.
2.4 Peg Ratio & Discounted cash flow ratio.
2.5 PB Ratio.
2.6 Comparing Valuation with its own historical averages.
2.7 Advantages & Disadvantages of the above ratio.
2.8 Comparing valuation with previous historical data.

3 TECHNICAL ANALYSIS 12

3.1 Dow Theory.

3.2 Candle Sticks.
3.3 Moving Averages.
3.4 Indicators.
3.5 Patterns

4 ART OF BUYING & SELLING A STOCK: 11

4.1 Do’s & don’ts to avoid losses in stock market steps to picking stocks
while reducing risk substantially,
4.2 Understanding:
Diversifying a portfolio.
4.3 Steps during a market crash.
4.4 The concept of moat.
4.5 Changes in fundamentals.
4.6 Stretched valuations.
4.7 Holding losers too long & selling winners too early.
4.8 Selling to buy at lower levels

Self-Learning topics (Unit wise)

Sr. No Sub Unit Topics

1 Technical Analysis- Students will be doing a complete Technical Analysis of

a listed company. This would include analysing moving averages, patterns &
indicators in a chart of a listed company.

Online Resources
https://youtu.be/8JTBeh1IbK8

https://youtu.be/0kDRlNJvgpM

https://youtu.be/t9UPE8CDuFs

https://youtu.be/ZQ8wODESzhs

https://youtu.be/05wrYbHlnUE

https://youtu.be/uzT1x6dOvmQ

Reference Books
1. Fundamentals of Management by Dr..R.C Bhatia
2. Basics of stock Market by Arvind Arora
3. Guide to Technical Analysis & Candelsticks by Ravi Patel
4. Profits with Technical Analysis by D.P.Sharma
5. Balance Sheet Analysis by Raj Kumar Sharma
6. Fundamental Analysis of shares by Ankit Gala & Khushboo Gala

Dr Rita Khatri
Chairperson BOS(Commerce and Management )