B.com 2024 New Syllabus

CURRICULUM AND CREDIT FRAMEWORK FOR UNDERGRADUATE PROGRAMME
(CCFUGP)
SYLLABUS FRAMED ACCORDING TO THE NATIONAL EDUCATION POLICY (NEP-

2020)
w.e.f. Academic Session 2023-24
FOR
BACHELOR OF COMMERCE
DEPARTMENT OF COMMERCE
FACULTY OF COMMERCE AND MANAGEMENT
CHAUDHARY RANBIR SINGH UNIVERSITY, JIND (HR)
Implementation of NEP-2020 at UG Level
In
Chaudhary Ranbir Singh University, Jind (Haryana)
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BASED ON
UGC Guidelines for Multiple Exit and Entry in Academic Programmes in HEIs
Introduction
Education plays a significant role in the holistic development of the student. A robust,flexible,
multidisciplinary education framework with “Learner Centric Pedagogy” could effectively
transform a student into a global citizen of tomorrow to catalyze nation‟s growth and
development. The National Education Policy 2020 (NEP 2020) outlines the goals, objectives,
and policies for the development and improvement of education across all levels. The NEP
2020 is a comprehensive and ambitious policy that aims to transform the Indian education
system and makes it more student-centric, holistic and to align with the needs of the 21st
century. Some of the key features of the NEP 2020 include:
 Multidisciplinary, flexible and equitable education framework for the holistic
development of learners
 Emphasis on skill-based education, vocational education and
apprenticeship/internship
 Encourage critical thinking, creativity and problem-solving skills
 Increase the Gross Enrollment Ratio (GER) in higher education to 50% by 2035
 Promotion of Indian languages, art, culture and heritage
 Emphasis on Multidisciplinary, Interdisciplinary, and Transdisciplinary research to
develop innovative solutions to overcome societal issues
NEP 2020 advocates that a holistic and multidisciplinary education would aim to develop all
capacities of human beings -intellectual, aesthetic, social, physical, emotional, and moral in an
integrated manner. Such a holistic education approach is necessarily required at under
graduate level. The 4-year multidisciplinary Bachelor's programme, however, shall be the
preferred option since it allows the opportunity to experience the full range of holistic and
multidisciplinary education in addition to a focus on the chosen major and minors as per the
choices of the student. The holistic four year under graduate education with multiple entry and
exit provisions will help in matching of the undergraduate education to international standards
and will facilitate the student mobility for higher studies, research andemployability across the
globe. The CCFUGP developed for CRSU - JIND and their affiliated colleges underlines the
heart and soul of NEP 2020.
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About the Programme: Bachelor of Commerce (B.Com) is four year full time under-graduate
programme in commerce. The programme was started in 2022. The course provides an extreme and
rigorous base for teaching, research and administration. The course serves the needs of academics and
prepares students for business and industry sector. The student will gain indepth knowledge of
accounting, finance, business law, marketing, tax and costing. This program aims to provide students
with specific knowledge and skills relevant to their career. The programme aims to make students
aware of the new and emerging trends in the field of Commerce. In the current year the entire structure
and syllabus of course is revised as per national education policy-2020.
Objectives
The following objectives of NEP 2020 are kept in perspectives while designing the CCFUGP:
 To provide multidisciplinary and holistic education to learners to ensure the unity and
integrity of all knowledge;
 To provide flexibility so that learners have the ability to choose programmes,
according to their talents and interests;
 To eliminate harmful hierarchies among disciplines/fields of study and silos between
different areas of learning;
 To promote creativity and critical thinking and to encourage logical decision-making
and innovation;
 To promote ethics and human & constitutional values among the learners;
 To promote multilingualism and the power of language in learning and teaching;
 To impart life skills such as communication, cooperation, teamwork, and resilience;
 To promote outstanding research as a co-requisite for outstanding education and
development; and
 To incorporate Indian Knowledge System relevant for a particular discipline or field of
studies.
Scope of the Framework
i. Curriculum and Credit Framework for Undergraduate Programmes

(Multidisciplinary)
ii. Curriculum and Credit Framework for Undergraduate Programmes (Single
Major) (For students who choose to pursue single major from 1st semester)
iii. Curriculum and Credit Framework for Undergraduate Programmes (Single
Major)(For students who choose to pursue single major after 2nd semester of
multidisciplinary Programmes)
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iv. Curriculum and Credit Framework for Undergraduate Programmes
(Interdisciplinary)
Main features of Curriculum and Credit Framework

CCFUGP includes the following features:
i. Opportunity for learners to choose the courses of their interest in all disciplines
ii. Provision of multiple entry and exit options with a UG Certificate or UG Diploma
orUG Degree depending on the number of credits earned
iii. Flexibility for students to move among the institutions through the implementation of
Academic Bank of Credits (ABC)
iv. Flexibility to switch to alternative modes of learning (Offline, ODL, Online,
andHybrid modes)
v. Versatile curricular framework for holistic development of graduate
Course:
Course refers to a paper having specified credits which is a component of a programme in a
subject. The course defines the learning objectives and learning outcomes. A course may be
designed comprising credits for lectures/tutorials/laboratory work/field work/outreach
activities/project work/internship/vocational training etc. or combination thereof.
Credit:
Credit is the weightage given to each course of study. It is the numerical value assigned to a
course according to the relative importance of the contents and the contact hours required to
teach the prescribed syllabi of the programme.
Discipline Specific Course (DSC):
A Major Course as discipline specific course is the field in which a student focuses during the
course of his/her degree.
Minor Course (MIC):
Minor Course aims to expand student's knowledge beyond the major field of study.
Vocational Course (VOC):
Vocational Course assists student in developing workforce-relevant skills and enhance the
employability of student.
Multidisciplinary Course (MDC):
A Multidisciplinary Course is an option to explore disciplines of interest beyond the choices
of learners made in their major and minor disciplines.
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Ability Enhancement Course (AEC):
Ability Enhancement Course aims to achieve competency in language and communication
skills.
Skill Enhancement Course (SEC):
Skill Enhancement Course aims to promote skills pertaining to a particular field of study,
impart practical skills, hands-on training, soft skills, etc., in order to enhance the student's
employability.
Internship:
Internship is a course to develop a professional ability through an appropriate learning. The
Internship is for eight weeks.
Research Project:
Research Project is a course involving applications of knowledge in exploring, analyzing and
solving real-life situations/problems.
Value Added Course (VAC):
Value Added Course aims to add the knowledge of learner beyond academic disciplines.
Semester/Academic Year
A semester comprises 90 working days and an academic year is divided into two semesters.
Eligibility
Senior Secondary School Leaving Certificate or Higher Secondary (12th Grade) Certificate
obtained after successful completion of Grade 12 or equivalent stage of education corresponding
to Level-4. However, the minimum eligibility to various UG programmes will be governed by the
Ordinances of concerned Universities.
Programme Structure
The undergraduate degree programme is designed for eight semesters, or four years with
multiple entry and exit options.
Major and Minor disciplines
Major discipline is the discipline or subject of main focus and the degree will be awarded in
that discipline. Students should secure the prescribed number of credits (about 50% of total
credits) through core courses in the major discipline.
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Minor discipline helps a student to gain a broader understanding beyond the major discipline.
For example, if a student pursuing an Economics major obtains a minimum of 12 credits from
a bunch of courses in Statistics, then the student will be awarded B.A. degree in Economics
with a Minor in Statistics.
Awarding UG Certificate, UG Diploma, and Degrees
UG Certificate: Students who opt to exit after completion of the first year and have secured
48 credits (44 credits in case of single major) will be awarded a UG certificate if, in addition,
they complete one vocational course of 4 credits during the summer vacation of the first year.
These students are allowed to re-enter the degree programme within three years and complete
the degree programme within the stipulated maximum period of seven years.
UG Diploma: Students who opt to exit after completion of the 2nd year and have secured 96
credits (94 credits in case of single major) will be awarded the UG diploma if, in addition,
they complete one vocational course of 4 credits during the summer vacation of the second
year. These students are allowed to re-enter within a period of three years and complete the
degree programme within the maximum period of seven years.
3- year UG Degree: Students who wish to undergo a 3-year UG programme will be awarded
UG Degree in the Major discipline after successful completion of three years, securing 132
credits (136 credits in case of single major) and satisfying the minimum credit requirement as
given in Table 1.
4- year UG Degree (Honours): A four-year UG Honours degree in the major discipline will
be awarded to those who complete a 4-year degree programme with 180 credits (184 credits in
case of single major) and have satisfied the credit requirements as given in Table 1.
4- year UG Degree (Honours with Research): Students who secure 75% marks and above in
the first six semesters and wish to undertake research at the undergraduate level can choose a
research stream in the fourth year. They should do a research project or dissertation under the
guidance of a faculty member of the University/College. The research project/dissertation
will be in the major discipline. The students, who secure 180 credits (184 credits in case of
single major), including 12 credits from a research project/dissertation, are awarded UG
Degree (Honours with Research).
UG Degree Programmes with Single Major: A student has to secure a minimum of 50%
credits from the major discipline for the 3-year/4-year UG degree to be awarded a single
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major. For example, in a 3-year UG programme, if the total number of credits to be earned is
136, a student of Physics with a minimum of 68 credits will be awarded a B.Sc. in Physics
with a single major. Similarly, in a 4-year UG programme, if the total number of credits to be
earned is 184, a student of Physics with a minimum of 92 credits will be awarded a B.Sc.
(Hons./Hon. With Research) in Physics in a 4-year UG programme with single major.
Interdisciplinary UG Programmes: The credits for core courses shall be distributed among
the constituent disciplines/subjects so as to get core competence in the interdisciplinary
programme. For example, a degree in Econometrics requires courses in economics, statistics,
and mathematics. The total credits to core courses shall be distributed so that the student gets
full competence in Econometrics upon completion of the programme. The degree for such
students will be awarded as B.Sc. in Econometrics for a 3-year UG programme or B.Sc.
(Honours) / B.Sc. (Honours with Research) in Econometrics for a 4-year UG programme.
Multidisciplinary UG Programmes: In the case of students pursuing a multidisciplinary
programme of study, the credits to core courses will be distributed among the broad
disciplines such as Life sciences, Physical Sciences, Commerce & Management, Arts, Social
Sciences, Humanities, etc., For example, a student who opts for a UG program in Life
sciences will have the total credits to core courses distributed across Botany, Zoology and
Human biology disciplines. The degree will be awarded as B.Sc. in Life Sciences for a 3-year
programme and B.Sc. (Honours) in Life Sciences or B.Sc. (Honours with Research) for a 4-
yearprogramme without or with a research component respectively.
The statutory bodies of the Universities such as the Board of Studies and Academic Council
shall finalize the course list for various programmes.
The CCFUGP is detailed in the Table 1 to 5.
Table1: Minimum Credit Requirements to Award Degree under Each Category
S. Broad Category Minimum UG Programmes UG UG Programmes

No. of Course Credit (Multidisciplinary/ Programmes (Single Major)
Requirement Interdisciplinary) (Single Major) For students who
as per UGC choose to pursue
Guidelines single major after
nd
2 semester of
multidisciplinary
Programmes
3-year 4- 3-year 4-Year 3- 4-Year 3-year 4-Year
UG Year UG UG year UG UG UG
UG UG
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1 Discipline Specific 60 80 72 112 72 112 68 108
Courses (DSC) (100+12*) (100+12*) (96+12*)
2 Minor Course 24 32 24 32 24 32 32 40
(MIC including
Vocational Courses
[VOC])
3 Multidisciplinary 09 09 09 09 09 09 09 09
Courses (MDC)
4 Ability 08 08 08 08 08 08 08 08
Enhancement
Courses (AEC)
5 Skill Enhancement 09 09 09 09 11 11 09 09
Courses (SEC)
6 Value Added 06 – 06 – 06 06 08 08 06 06
Courses (VAC) 08 08
7 Internship 02 – 02 – 04 04 04 04 04 04
04 04
8 Research Project / - 12 - 12* - 12 -
Dissertation*
Total 120 160 132 180 136 184 136 184
Note:*Honours students not undertaking research shall have to do 3 courses for 12 credits
in lieu of a research project/Dissertation.
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CHAUDHARY RANBIR SINGH UNIVERSITY
Scheme of Examination for Undergraduate Programme (Interdisciplinary)
Bachelor of Commerce (scheme- D)
as per NEP-2020 Curriculum Framework
(Multiple Entry-Exit, Internships and Choice Based Credit System LOCF) w.e.f. the session 2023-2024 (in phased manner)
1st Year: Scheme D

Semeste Subject-1 Subject-2 Subject Minor / Multidisciplinary Ability Skill Value Total Exit
r Core Core -3Core Vocational Courses Enhance Enhanceme Added Credit Optio
Courses Courses Courses ment ntCourses Course s n
(Accountin (Business (Busine Courses s
g Regulation ss
& Domain) Studies)
Finance
Domain)
I CC-A1 CC-B1 CC-C1 CC –M1 MDC -1* AEC-1 SEC-1 VAC-1 24 Under
4 credit 4 credit 4 credit 2 credit 3 credit 2 credit 3 credit 2 credit Graduate
Financial Business Principles -Business Personal Finance/ Communi Opt from Opt Certificat
Accountin Laws and Practice Mathematics Business cative the from ein
of Organisation/Accounti English - I
g Management
-1 ng for Beginners group the Commerc
group ewith 52
II CC-A2 CC-B2 CC-C2 CC –M2 MDC- AEC-2 SEC-2 VAC-2 24 credits
4 credit 4 credit 4 credit 2 credit 2* 2 credit 3 credit 2 credit
Computerize Company Principles - Business 3 credit Communi Opt from Opt
dAccounting Law of Mathematics Fundamentals of cative the from
System* Marketing -2 Banking and English – group the
Insurance/ II
Managerial Skills/
group
Office Management
Internship of 4 credits of 4-6 weeks duration after 2nd semester
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2nd YEAR SCHEME D : BACHELOR OF
COMMERCE
III CC-A3 CC-B3 CC-C3 CC –M3 MDC- AEC-3 SEC-3 -- 24 Under
4 credit 4 credit 4 credit 4 credit 3* 2 credit 3 credit Graduate
Corporate Income Banking Business 3 व्या वहा र Opt from Diploma in
Accounting TaxLaw and Economi credit िाक the Commerce
-I -I Insurance cs Fundamentals of हहिा दा – I group with 96
Indian Capital
Markets/Leadersh credits
ip/Micro Finance
IV CC-A4 CC-B4 CC-C4 CC –M4(V) -- AEC-4 -- VAC-3 20
4 credit 4 credit 4 credit 4 credit 2 credit 2 credit
Corporate Income Entrepreneurship Consumer व्या वहा र Opt
Accounting- TaxLaw- Development Protection िाक from
II II in India हहिा दा – II the
group
3rd YEAR SCHEME D: BACHELOR IN
COMMERCE
V CC-A5 CC-B5 CC-C5 CC-M5 (V) -- Internship -- 20 Bachelor
4 credit 4 credit 4 credit 4 credit #4 in
Cost Goods & Industrial and Corporate credits Commerc
Accounti Services Labour Laws Secretarial e with 132
ng Tax Practices credits
VI CC-A6 CC-B6 CC-C6 CC-M6 -- -- -- 20
4 credit 4 credit 4credit 4 credit
Managem Business Business
ent Auditing Statistics Environmen
Accounti tof Haryana
ng CC-M7 (V)
4 credit
Advertising
&Personal
Selling
Credit Major=72 Minor= 24 MDC=09 SEC AEC=0 VAC=06 Internship=04 Total=132
s 0 8
9
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4th YEAR: SCHEME D: BACHELOR IN COMMERCE
Semester Major Subject Minor

Subject
Core Courses Discipline Specific Practicum Courses Core Tot Degree to
Courses Courses al beawarded
cre
dits
VII Credits 4+4+4+4 OEC-1 (any One) SEM CC-HM1 26 Bachelor
Level- 2 credit 4 Credit (Honours)
7 CC-H1- Organizational 4 credit in
Behaviour - Business Valuation Retailing Commerce
CC-H2- Financial - Strategic Management Seminar
with 186
Management
CC-H3- Indian Business Credits
Environment
CC-H4- Business Research
Methods
VIII Credits 4+4+4 DSE-H2 PC-H2 CC- 26

Level- 4 credit 2 credit HM2
8 CC-H4- Human Resource 4 credit
Management DEC-2 (Any one) CHM
CC-H5- Fraud Investigation Supply Chain
and Forensic accounting Constitutional, Management
- Corporate Governance & Human and
CC-H6- International Business Sustainability Moral values and
CC-H7 Stock Market - Advertising & Personal IPR
Operations Selling
OR
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VII Credits 4+4+4+4 DSE-H1 PC-H1 CC-HM1 26 Bachelor
Level- 2 credit 4 Credit (Honours
7 CC-H1- Organizational OEC-1 (any One) with
Behaviour SEM Retailing Research)
CC-H2- Financial 4 credit in
Management - Business Valuation Seminar
CC-H3- Indian Business Commerce
- Strategic Management with 186
Environment
CC-H4- Business Research Credits
Methods
VIII Credits 4+4 Project/Dissertation CC-HM2 26

Level- 12 credits 4 credit
8 CC-H4- Human Resource - Supply Chain
Management Management
CC-H5- Fraud Investigation and
Forensic accounting
Note: A student will opt for multidisciplinary course from the subject which is different from the discipline.
Student are not allowed to choose or repeat courses already undergone at the higher secondary level (12th class )
or opted as major and minor discipline under this category provided further that if a multidisciplinary course
across. The discipline cannot be offered by the department/institute/college, due to its constraints and available
resources, then
I) MDC can be opted out of MOOCs through SWAYAM
II) MDC can be completed out of online courses offered by Chaudhary Ranbir Singh University, Jind
III) MDC can be completed from a cluster college, i.e., from a neighbouring college/ institute.
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Skill Enhancement Courses (SEC) List
Sr. No. Course Code Course List Lecture Tutorials Practical Credit
s
Semester-I
1. B23-SEC-101 Office and Spread sheet Tools 2 0 2 3

Learning
2. B23-SEC-102 Advanced Spread Sheet tools 2 0 2 3
3. B23-SEC-103 Basic IT Tools 2 0 2 3
4. B23-SEC-104 Essentials of Python 2 0 2 3
5. B23-SEC-105 Introductory Course in R 2 0 2 3
6. B23-SEC-106 Computer Programming in R 2 0 2 3
Semester- II
7. B23-SEC-201 Integrating Marketing 3 0 0 3

Communication
8. B23-SEC-202 Business Communication 3 0 0 3
Semester- III
9. B23-SEC-301 Computer Added Accountancy 2 0 2 3
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Value Added Courses (VAC) List
Sr. No. Course Code Course List Lecture Tutorials Practical Credit
s
Semester-I
1. B23-VAC-101 Human Values & Ethics/ 2 0 0 2

Environmental Studies
Semester-II
2. B23-VAC-201 Environmental Studies/ 2 0 0 2

Human Values & Ethics
Semester – IV
3. B23-VAC-401 Financial Literacy 2 0 0 2
4. B23-VAC-402 E-Commerce 2 0 0 2
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Note: Criteria of Internal Marks
Internal Marks: 30- Note: Internal marks (30) will be given on following basis
Attendance/Class Participation 10 Marks (33% of Total)
Seminar/Presentations/Assignments/Quizes/Class 15 Marks (50% of Total)

test
Mid Term Test 05 Marks (17% of Total)
Total 30 Marks
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6.3. Credit hours for different types of courses
The workload relating to a course is measured in terms of credit hours. A credit is a unit by
which the coursework is measured. It determines the number of hours of instruction required per
week over the duration of a semester (minimum 15 weeks).
Each course may have only a lecture component or a lecture and tutorial component or a lecture
and practicum component or a lecture, tutorial, and practicum component, or only practicum
component. For example, a three-credit lecture course in a semester means three one-hour
lectures per week with each one-hour lecture counted as one credit. In a semester of 15 weeks
duration, a three-credit lecture course is equivalent to 45 hours of teaching. Required contact
hours to earn credits will be as follows:
Nature of Work Course Contact hours per Contact
Credits week hours per
semester
(15 weeks)
Lecture 01 01 15
Tutorial per paper 01 01 15
Practical, Seminar, 01 02 30
Internship, field
practice/project, or
community engagement, etc.
A course can have a combination of lecture credits, tutorial credits, and practicum credits. For
example, a 4–credit course with three credits assigned for lectures and one credit for practicum
shall have three 1-hour lectures per week and one 2-hour duration field-based learning/project
or lab work, or workshop activities per week. In a semester of 15 weeks duration, a 4-credit
course is equivalent to 45 hours of lectures and 30 hours of practicum. Similarly, a 4 –credit
course with 3- credits assigned for lectures and one credit for tutorial shall have three 1-hour
lectures per week and one 1-hour tutorial per week. In a semester of 15 weeks duration, a four-
credit course is equivalent to 45 hours of lectures and 15 hours of tutorials.
The following types of courses/activities constitute the programmes of study. Each of them
will require a specific number of hours of teaching/guidance and laboratory/studio/workshop
activities, field-based learning/projects, internships, and community engagement and service
• Lecture courses:
Courses involving lectures relating to a field or discipline by an expert or qualified personnel
in a field of learning, work/vocation, or professional practice.
• Tutorial courses:
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Courses involving problem-solving and discussions relating to a field or discipline under the
guidance of qualified personnel in a field of learning, work/vocation, or professional practice.
• Practicum or Laboratory work:
A course requiring students to participate in a project or practical or lab activity that applies
previously learned/studied principles/theory related to the chosen field of learning,
work/vocation, or professional practice under the supervision of an expert or qualified
individual in the field of learning, work/vocation or professional practice.
• Seminar:
A course requiring students to participate in structured discussion/conversation or debate
focused on assigned tasks/readings, current or historical events, or shared experiences guided
or led by an expert or qualified personnel in a field of learning, work/vocation, or professional
practice.
• Internship:
A course requiring students to participate in a professional activity or work experience, or
cooperative education activity with an entity external to the education institution, normally
under the supervision of an expert of the given external entity. A key aspect of the internship is
induction into actual work situations. Internships involve working with local industry,
government or private organizations, business organizations, artists, crafts persons, and similar
entities to provide opportunities for students to actively engage in on-site experiential learning.
• Studio activities:
Studio activities involve the engagement of students in creative or artistic activities. Every
student is engaged in performing a creative activity to obtain a specific outcome. Studio-based
activities involve visual- or aesthetic-focused experiential work.
• Field practice/projects:
Courses requiring students to participate in field-based learning/projects generally under the
supervision of an expert of the given external entity.
• Community engagement and service:
Courses requiring students to participate in field-based learning/projects generally under the
supervision of an expert of the given external entity. The curricular component of „community
engagement and service‟ will involve activities that would expose students to the socio-
economic issues in society so that the theoretical learnings can be supplemented by actual life
experiences to generate solutions to real-life problems.
Curricular components of the undergraduate programmes
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The curriculum includes courses in language, skill, environmental education, India
comprehension, digital and technological solutions, health and wellness, yoga education,
sports and fitness, and more. It also includes courses from major streams, minor streams, and
other disciplines.
Disciplinary/ Interdisciplinary Major: A student's major would give them the opportunity to
study a specific subject or field in depth. The major would provide the opportunity for a
student to pursue in-depth study of a particular subject or discipline. Students may be allowed
to change major within the broad discipline at the end of the second semester by giving
her/him sufficient time to explore interdisciplinary courses during the first year. Advanced-
level disciplinary/interdisciplinary courses, a course in research methodology, and a
project/dissertation will be conducted in the seventh semester. The final semester may
comprise seminar presentation, preparation, and submission of project report/dissertation. The
project work/dissertation will be on a topic in the disciplinary programme of study or an
interdisciplinary topic.
Disciplinary/ Interdisciplinary Minor: Courses from disciplinary or interdisciplinary
minors, as well as skill-based courses related to a chosen vocational education programme,
will be available to students. Students who complete a sufficient number of courses outside of
their intended major can pursue a minor in that field or in the selected interdisciplinary field.
After completing a variety of courses in the second semester, students can declare their
preferred minor and vocational stream.
Vocational Education and Training: In addition to imparting theoretical and practical
knowledge, the undergraduate programme will incorporate vocational education and training
to impart skills. A minimum of 12 credits will be awarded to students in the "Minor" stream of
vocational education and training. These credits may be related to the student's preferred major
or minor or choice of the student. These classes will be helpful in locating employment for
students who drop out before finishing the programme.
Multidisciplinary courses: All UG students are required to undergo 3 introductory- level
courses relating to any of the broad disciplines given below. These courses are intended to
broaden the intellectual experience and form part of liberal arts and science education.
Students are not allowed to choose or repeat courses already undergone at the higher
secondary level (12th class) or opted as major and minor stream under this category.
I.Life Sciences: Biochemistry, Biotechnology, Botany, Bioinformatics, Medical
Biotechnology, Environmental Sciences, Food Technology, Forensic Sciences, Genetics,
Microbiology, Zoology, Chemistry and other Life & Natural Sciences and other Natural
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Science disciplines are among the foundational courses that students can choose from.
II. Physical Sciences: Chemistry, Physics, Mathematics, Computer Sciences, Statistics, Energy
and Environmental Sciences and other Physical Science disciplines are among the
foundational courses that students can choose from. The courses in this category will assist
students in utilizing and putting techniques and tools into use in both their major and minor
fields. Training in applications languages like STATA, SPSS, Tally, and other programming
languages like Python could be a part of the class. When it comes to data analysis and the use
of quantitative tools, the fundamental courses in this category will be beneficial to science and
social science.
III. Commerce and Management: The courses cover topics like Accounting, Commerce,
Business Studies, Human Resource Management, Finance, Production & operations
International Business, Business Economics, E – Business, Travel & Tourism Management
Financial institutions, Financial Technology, Data Science, English, Sociology, Psychology
and other areas.
IV. Arts, Humanities and Social Sciences: Through courses in the social sciences like
Economics, History, Geography, Sanskrit, Music, Visual Arts, Political science, Psychology,
Sociology, Defence Studies, English, Hindi, Public Administration, Library Sciences,
Journalism, Mass Media and Communication among others, students will be able to
comprehend people and their social behavior, society, and country. Survey methods and India-
specific large-scale databases will be taught to students. History, archaeology, comparative
literature, the arts and creative expressions, creative writing and literature, language(s),
philosophy, and other related fields are just a few examples of courses that fall under the
heading "humanities," as well as courses that are related to the humanities that are taught
across disciplines.
V. Interdisciplinary Studies: Taking courses in interdisciplinary fields like Environmental
Sciences, Yoga Sciences, Gender Studies, Political Economy and Development, Global
Environment & Health, Cognitive Science, International Relations, Political Economy and
Development, Sustainable Development, and so on will help thelearners to understand society.
Language Enhancement Courses: Students must demonstrate proficiency in English and a
Modern Indian Language (MIL), with an emphasis on their language and communication
skills, in order to graduate. The primary objective of the classes is to assist students in
developing and demonstrating fundamental linguistic skills like critical reading, expository
writing, and academic writing. These skills help students understand the
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significance of language as a medium for knowledge and identity, as well as how to express
their ideas in a clear and coherent manner. They would enable students to become familiar
with the cultural and intellectual heritage of the chosen MIL and English languages, in
addition to providing students with a reflective understanding of the complexity and structure
of the language and literature related to both languages. The courses will also place an
emphasis on the development and enhancement of skills like communication and the capacity
for discussion and debate.
Skills Enhancement Courses (SEC):By giving students practical knowledge, hands- on
experience, soft skills, etc., these courses aim to improve students' employability. The
universities may design courses based on the needs of the students and the resources at its
disposal.
Value-Added Courses (VAC) Common to All UG Students
Understanding India: The course aims at enabling the students to acquire and demonstrate the
knowledge and understanding of contemporary India with its historical perspective, the basic
framework of the goals and policies of national development, and the constitutional obligations
with special emphasis on constitutional values and fundamental rights and duties. The course
would also focus on developing an understanding among student-teachers of the Indian
knowledge systems, the Indian education system, and the roles and obligations of teachers to the
nation in general and to the school/community/society. The course will attempt to deepen
knowledge about and understanding of India‟s freedom struggle and of the values and ideals
that it represented to develop an appreciation of the contributions made by people of all sections
and regions of the country, and help learners understand and cherish the values enshrined in the
Indian Constitution and to prepare them for their roles and responsibilities as effective citizens
of a democratic society.
Environmental science/education: The course seeks to equip students with the ability to apply
the acquired knowledge, skills, attitudes, and values required to take appropriate actions for
mitigating the effects of environmental degradation, climate change, and pollution, effective
waste management, conservation of biological diversity, management of biological resources,
forest and wildlife conservation, and sustainable development and living. The course will also
deepen the knowledge and understanding of India‟s environment in its totality, its interactive
processes, and its effects on the future quality of people‟s lives.
Digital and technological solutions: Courses in cutting-edge areas that are fast gaining
prominences, such as Artificial Intelligence (AI), 3-D machining, big data analysis, machine
learning, drone technologies, and Deep learning with important applications to health,
21
environment, and sustainable living that will be woven into undergraduate education for
enhancing the employability of the youth.
Health & Wellness, Yoga education, sports, and fitness: Course components relating to
health and wellness seek to promote an optimal state of physical, emotional, intellectual, social,
spiritual, and environmental well-being of a person. Sports and fitness activities will be
organized outside the regular institutional working hours. Yoga education would focus on
preparing the students physically and mentally for the integration of their physical, mental, and
spiritual faculties, and equipping them with basic knowledge about one‟s personality,
maintaining self-discipline and self-control, to learn to handle oneself well in all life situations.
The focus of sports and fitness components of the courses will be on the improvement of
physical fitness including the improvement of various components of physical and skills-related
fitness like strength, speed, coordination, endurance, and flexibility; acquisition of sports skills
including motor skills as well as basic movement skills relevant to a particular sport;
improvement of tactical abilities; and improvement of mental abilities.
The Universities may introduce other innovative value-added courses relevant to the discipline
or common to all UG programmes.
Summer Internship/Apprenticeship: key aspect of the new UG programme is induction into
actual work situations. All students will also undergo internships / Apprenticeships in a firm,
industry, or organization or Training in labs with faculty and researchers in their own or other
HEIs/research institutions during the summer term. Students will be provided with opportunities
for internships with local industry, business organizations, health and allied areas, local
governments (such as panchayats, municipalities), Parliament or elected representatives, media
organizations, artists, crafts persons, and a wide variety of organizations so that students may
actively engage with the practical side of their learning and, as a by-product, further improve
their employability. Students who wish to exit after the first two semesters will undergo a 4-
credit work-based learning/internship during the summer termin order to get a UG Certificate.
Community engagement and service: The curricular component of „community engagement
and service‟ seeks to expose students to the socio-economic issues in society so that the
theoretical learnings can be supplemented by actual life experiences to generate solutions to
real-life problems. This can be part of summer term activity or part of a major or minor course
depending upon the major discipline.
22
Field-based learning/minor project: The field-based learning/minor project will attempt to
provide opportunities for students to understand the different socio-economic contexts. It will
aim at giving students exposure to development-related issues in rural and urban settings. It will
provide opportunities for students to observe situations in rural and urban contexts, and to
observe and study actual field situations regarding issues related to socioeconomic
development. Students will be given opportunities to gain a first-hand understanding of the
policies, regulations, organizational structures, processes, and programmes that guide the
development process. They would have the opportunity to gain an understanding of the complex
socio-economic problems in the community, and innovative practices required to generate
solutions to the identified problems. This may be a summer term project or part of a major or
minor course depending on the subject of study.
Research Project/Dissertation: Students choosing a 4-Year Bachelor‟s degree (Honours with
Research) are required to take up research projects under the guidance of a faculty member. The
students are expected to complete the Research Project in the eighth semester. The research
outcomes of their project work may be published in peer-reviewed journals or may be presented
in conferences /seminars or may be patented.
Other Activities: This component will include participation in activities related to National
Service Scheme (NCC), National Cadet Corps (NCC), adult education/literacy initiatives,
mentoring school students, and other similar activities.
Additional Seats: The HEIs may create 10% additional seats over and above the sanctioned
strength to accommodate the request for a change of major. Any unfilled or vacant seats may be
filled with those seeking a change of Major. Preference will be given to those who have got
highest CGPA with no arrears in the first year.
Levels of Courses
I.Foundation or introductory courses (First Year): These courses will focus on foundational
theories, concepts, perspectives, principles, methods, and procedures for deciding the subject or
discipline of interest. These courses will impart general education required for the advanced
studies. These courses will expose students to the different fields of study will lay the
foundation for higher-level course work.
II. Intermediate-level courses (Second Year): These courses will include subject-specific courses
to fulfill the credit requirements for minor or major areas of learning.
III. Higher-level courses (Third Year): These courses will be of disciplinary/inter disciplinary
area of study are required for majoring for the award of a degree.
IV. Advanced courses (Fourth Year): These courses will include lecture courses with
23
practicum, research methodology, advanced laboratory experiments / software training, research
projects, hands-on-training, internship/apprenticeship projects at the undergraduate level.
8.0. Pedagogical approaches

The Learning Outcomes-Based Approach to curriculum planning and transaction requires that
the pedagogical approaches are oriented towards enabling students to attain the defined learning
outcomes relating to the courses within a programme. The outcome-based approach, particularly
in the context of undergraduate studies, requires a significant shift from teacher-centric to
learner-centric pedagogies, and from passive to active/participatory pedagogies. Every
programme of study lends itself to the well-structured and sequenced acquisition of knowledge
and skills. Practical skills, including an appreciation of the link between theory and practice,
will constitute an important aspect of the teaching-learning process. Teaching methods, guided
by such a framework, may include lectures supported by tutorial work; practicum and field-
based learning; the use of prescribed textbooks and e-learning resources and other self-study
materials; field-based learning/project, open-ended project work, some of which may be team-
based; activities designed to promote the development of generic/transferable and subject-
specific skills; and internship and visits to field sites, and industrial or other research facilities
etc.
9.0. Outcomes based approach to Higher Education
The basic assumption of the learning outcomes-based approach to curriculum development for
awarding higher education degree should be based on the demonstrable attainment of objectives
(academic excellence, knowledge, creativity, abilities, attitudes, and values) in a student after
the completion of a programme. The National Higher Education Qualifications Framework
(NHEQF) specified learning outcomes related to the disciplinary area(s) in the selected field(s)
of learning and generic learning outcomes that are anticipated to be attained by a graduate upon
completion of the programme(s). Students must possess the qualities and characteristics of a
graduate of a programme of study. The key outcomes that underpin curriculum planning and
development at the undergraduate level include Graduate Attributes, Qualification Descriptors,
Programme Learning Outcomes, and Course Learning Outcomes:
Graduate Attributes: Graduate attributes are developed through a process of critical and
reflective thinking, the learning experience, the college or university experience as a
whole, and the curriculum. Graduate attributes (Table 6) include both general learning
outcomes that should be acquired and demonstrated by graduates of all programmes of
study and learning outcomes
24
that are specific to disciplinary areas related to the chosen field(s) of learning within broad
multidisciplinary, interdisciplinary, and trans-disciplinary contexts.
Table 6: Graduate attributes
Type of The Learning outcomes descriptors
learning
outcomes
Disciplinary and  Comprehensive knowledge and coherent understanding of the
interdisciplinary chosen disciplinary/interdisciplinary areas.
specific learning  Practical, professional, and procedural knowledge necessary for
outcomes performing professional or highly skilled work/tasks related to the
field(s) of study
 Capacity to go beyond simply copying curriculum content
knowledge to create solutions to particular problems
Generic  Complex problem-solving, Critical Thinking and Creativity
Learning  Communication Skills
outcomes  Analytical reasoning/thinking
 Research-related abilities
 Coordination and collaboration with others
 Value inculcation
 Empathy
 Autonomy, responsibility, and accountability
 Environmental awareness and action
 Community engagement and service
Qualification descriptors: The students who complete three years of full-time study of
an undergraduate programme of study will be awarded a Bachelor‟s Degree. Some of
the expected learning outcomes that a student should be able to demonstrate on
completion of a degree-level programme may include:
 Fundamental/systematic or coherent understanding of an academic field of study
 Procedural knowledge related to the disciplinary/subject area of study
 skills in areas related to one‟s specialization and current developments in the academic
field of study
 Able to use knowledge, understanding and skills required for identifying problems and
issues
 Demonstrate subject-related and transferable skills that are relevant to some of the job
trades and employment opportunities.
In addition to basic learning outcomes descriptor for Bachelor‟s Degree, a student with
Bachelor degree with honours may demonstrate additional skills like:
 Specialization and current developments in the academic field of study
 Comprehensive knowledge about materials relating to essential and advanced learning
25
areas pertaining to the chosen disciplinary areas (s) and field of study
 Skills in identifying information needs
 Able to use knowledge, understanding and skills for critical assessment of a wide
range of ideas and complex problems and issues relating to the chosen field of study
Programme and course learning outcomes: Individual programmes of study will have
defined learning outcomes which must be attained for the award of a specific
certificate/diploma/degree. Course learning outcomes are specific to the learning for a
given course of study related to a disciplinary or interdisciplinary/multi-disciplinary area.
Course-level learning outcomes must be aligned to programme learning outcomes. The
achievement by students of course-level learning outcomes leads to the attainment of the
programme learning outcomes.
10. Learning assessment
A variety of assessment methods that are appropriate to a given disciplinary/subject area and a
programme of study will be used to assess progress toward the course/programme learning
outcomes. Priority will be accorded to formative assessment. Evaluation will be based on
continuous assessment, in which sessional work and the terminal examination will contribute to
the final grade. Sessional work will consist of class tests, mid-semester examination(s),
homework assignments, etc., as determined by the faculty in charge of the courses of study.
Progress towards achievement of learning outcomes will be assessed using the following: time-
constrained examinations; closed-book and open-book tests; problem-based assignments;
practical assignment laboratory reports; observation of practical skills; individual project reports
(case-study reports); team project reports; oral presentations, including seminar presentation;
viva voce interviews; computerized adaptive assessment, examination on demand, modular
certifications, etc.
The proportion of external and internal assessment in any course shall be preferably
70%:30%. However, this proportion may vary depending upon the nature of course.
Letter Grades and Grade Points: The Semester Grade Point Average (SGPA) is
computed from the grades as a measure of the student‟s performance in a given semester.
The SGPA is based on the grades of the current term, while the Cumulative GPA (CGPA)
is based on the grades in all courses taken after joining the programme of study.
The HEIs may also mention marks obtained in each course and a weighted average of marks
based on marks obtained in all the semesters taken together for the benefit of students.
26
Marks (%) Letter Grade Grade Point
> 85 O(outstanding) 10
> 75 to 85 A+(Excellent) 9
> 65 to 75 A(Very good) 8
> 55 to 65 B+(Good) 7
> 50 to 55 B(Above average) 6
> 40 to 50 C(Average) 5
40 P (Pass) 4
Less than 40 F(Fail) 0
Ab(Absent) 0
Computation of SGPA and CGPA
The UGC recommends the following procedure to compute the Semester Grade Point Average
(SGPA) and Cumulative Grade Point Average (CGPA):
i. The SGPA is the ratio of the sum of the product of the number of credits with the grade
points scored by a student in all the courses taken by a student and the sum of the number of
credits of all the courses undergone by a student, i.e.
SGPA (Si) = Σ(Ci x Gi) / ΣCi
Where Ci is the number of credits of the ith course and Gi is the grade point scored by the
student in the ith course.
Example for Computation of SGPA
Semester Course Credit LetterGrade Gradepoint Credit Point
(CreditxGrade)
I Course 1 3 A 8 3X8= 24
I Course 2 4 B+ 7 4X7= 28
I Course 3 3 B 6 3X6= 18
I Course 4 3 O 10 3X 10 =30
I Course 5 3 C 5 3X5= 15
I Course 6 4 B 6 4X6= 24
20 139
SGPA 139/20=6.95
ii. The Cumulative Grade Point Average (CGPA) is also calculated in the same manner
taking into account all the courses undergone by a student over all the semesters of a
programme, i.e.
CGPA = Σ(Ci x Si) / Σ Ci
where Si is the SGPA of the ith semester and Ci is the total number of credits in that semester.
27
Example for Computation of CGPA
Semester1 Semester2 Semester3 Semester4 Semester5 Semester6
Credit:21 Credit:22 Credit:25 Credit:26 Credit:26 Credit25
SGPA:6.9 SGPA:7.8 SGPA:5.6 SGPA:6.0 SGPA:6.3 SGPA8.0
CGPA=6.73(21 x6.9+22x7.8+25x5.6+26 x6.0+26x6.3+25 x8.0)/145
The SGPA and CGPA shall be rounded off to 2 decimal points and reported in the
transcripts.
Transcript: University will issue a transcript for each semester as well as a cumulative
transcript that reflects performance across all semesters based on the recommendations made
above regarding letter grades, grade points, and SGPA and CCPA.
28
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester I
Name of the Course Financial Accounting
Course Code B23-COM-101
Course Type: (CC/MCC/MDC/ CC-A1
CCM/ DSEC/VOC/DSE/PC/AEC/
VAC
Level of the course -
Pre-requisite for the course (if any) NIL

Course Learning Outcomes (CLO) After completing this course, the learner will be able to:
1. develop the understanding of theoretical framework of
financial accounting, artificial intelligence and data
analytics, accounting standards and accounting cycle.
2. prepare the financial statements of companies and apply
the knowledge of depreciation accounting.
3. understand and prepare the accounts for the non-profit
organizations and consignment accounts.
4. prepare the branch accounts and knowing the
accounting treatment in hire purchase & installment
payment accounts.
5*.
Theory Tutorial Total
Credits 3 1 4
Internal Assessment Marks 30 - 30
End Term Exam Marks 70 - 70
Exam Time 3 Hrs. - 3 Hrs.
Part-B Contents of the Course
Instructions for Paper Setters
1. The examiner will set 9 questions in all covering the course learning outcomes (CLOs).
Question No. 1 will be compulsory and comprise of seven parts of 2 marks each. Question
Nos. 2 to 9 will carry 14 marks each, having two questions from each unit. About 40%
questions should be numerical type.
2. Students are required to attempt 5 questions in all, selecting one question from each unit
and the compulsory question.
Unit Topics Contact Hours
I Financial accounting: Concept, objectives & scope; Accounting 14
as an information system; Accounting principles: Concepts and
conventions; Double entry system; A brief overview of
accounting standards in India; Journal, Ledger & trial balance.
II Capital and revenue: Concept and classification of income; 14
Expenditure; Receipts; Provisions & reserves. Final Accounts:
Trading &Profit and loss account and balance sheet with
adjustments.
III Accounting for non-profit organizations; Consignment accounts: 16
accounting records; Normal and abnormal loss; Valuation of
unsold stock.
IV Branch accounts: dependent branch, debtor‟s system, stock and 16
debtor system; Wholesale branch, Final accounts; Hire purchase
and installment payment system: basic concepts, difference and
accounting treatment.
V* ----
Suggested Evaluation Methods
Internal Assessment: End Term Exam
 Theory
Class Participation
Seminar/Presentation/Assignment/Quiz/Class Test etc.
Mid Term Exam
Part-C Learning Resources
Recommended Books/E-Resources/LMS:
 Gupta R. L. and Radhaswamy, M., Financial Accounting, Sultan Chand and Sons, New
Delhi.
 Hanif & Mukherjee., 2016. Financial Accounting. Tata McGraw Hill.
 Lal Jawahar, Seema Srivastava & Shivani Abrol, Financial Accounting Text and Problems,
Himalaya Publishing House, New Delhi.
 Maheswari S. N. and Maheswari S. K.: Financial Accounting, Vikas Publishing House,
Noida.
 Sehgal Ashok & Sehgal Deepak, Fundamentals of Financial Accounting, Taxmann, New
Delhi.
* Applicable for courses having practical component.

Session 2023-2024
Part-A Introduction
Subject Commerce
Semester I
Name of the Course Business Laws
Course Type: (CC/MCC/MDC/ CC-B1
VAC
Level of the course (As per -
Annexure-I)
1. understand the provisions of Indian Contract Act.
2. know the obligations of buyer and seller for making the
business agreements and contracts.
3. apply skills to initiate entrepreneurial ventures as
partnership and LLP.
4. understand the concepts & scope of negotiable
instruments and legal safeguards in Information
Technology.
5*.
Credits 3 1 4
Question No. 1 will be compulsory and comprises of seven parts of 2 marks each. Question
Nos. 2 to 9 will carry 14 marks each, having two questions from each unit.
I The Indian Contract Act,1872: nature and classification of 15
contracts; Essentials of a valid contract; An overview of
Proposal and acceptance, Capacity of parties to contract, Free
consent, Lawful consideration, Lawful object; Void Agreement;
Performance of contract; Discharge of contract; Remedies for
breach of contract.
II Sale of Goods Act, 1930: Formation of contract of sale; Goods 15
and their classification; Price; Conditions and warranties;
Transfer of ownership in goods; Performance of the contract of
sale; Remedies: unpaid seller and his rights, buyer‟s remedies;
Auction sale, Online auction.
III Indian Partnership Act 1932: Nature of firm; Duties and rights of 15
partners; Liabilities of firm and partner; Limited Liability
Partnership Act, 2008: concepts, characteristics of LLP;
Incorporation of LLP; LLP agreement, Extent & limitations of
liabilities of LLP and partners.
IV Negotiable Instruments Act, 1881: scope, features and types; 15
Negotiation; Crossing; Dishonor and discharge of negotiable
instruments.
Information Technology Act, 2000: Purpose; Benefits and
limitations; Digital signature; E-Governance; Attribution of
electronic records, duties of subscribers; Penalties and
adjudication offences.
V*
 Theory
Class Participation
Mid Term Exam:
 Aggarwal Rohini, Mercantile & Commercial Laws, Taxmann Allied Services (P) Ltd., New
Delhi.
 Bhushan, Bharat. Kapoor, N.D., Abbi, Rajni, “Elements of Business Law”. Sultan Chand &
Sons Pvt. Ltd.
 Bulchandani, K.R., Business Laws, Himalaya Publishing House, New Delhi.
 Datey, V.S., Business and Corporate Laws, Taxmann Publications, New Delhi.
 Kapoor, N.D., Business Law, Sultan Chand & Sons, New Delhi.
 Kuchhal, M.C., Kuchhal Vivek, Business Legislation for Management, Vikas Publishing
House Pvt. Ltd., New Delhi.
 Tulsian, P.C., Business Laws, Tata McGraw Hill, New Delhi.

Session 2023-2024
Part-A Introduction
Subject Commerce
Semester I
Name of the Course Principles and Practice of Management
Course Type: (CC/MCC/MDC/ CC-C1
VAC
Annexure-I)
1. gain knowledge about the conceptual framework of
business management; development of management
thoughts and knowing the emerging management
thoughts.
2. understand the utility and application of planning and
organizing functions of management.
3. assimilate and use the concepts of delegation,
decentralization and staffing in organization.
4. comprehend the concept and applications of leadership
styles, and controlling practices in organizations.
5*.
Credits 3 1 4
I Introduction to Management: characteristics and significance, 15
process and functions of management; Management: as science, art
and profession; Approaches to management: Classical and neo
classical approach, behavioral approach, management science
approach, systems approach and contingency approach; Emerging
management concepts.
II Planning: process and importance; Types of plans: Policy, 15
programme, strategy, vision, mission, goals and objectives;
Organizing: Principles and benefits of organizations; Organizational
structure: Functional, line and staff, matrix, formal vs. informal;
Organizational structure for large scale business organization,
virtual organization.
III Staffing: Importance, scope and modes of staffing; Delegation: 15
Advantages, barriers to delegation, guidelines for effective
delegation; Decentralization and Centralization: Advantages and
disadvantages; Factors influencing decentralization; Directing;
Coordination; Controlling: Characteristics and process of control,
prerequisites of an effective control system, controlling techniques.
IV Motivation: Objectives and significance; Approaches to motivation; 15
Leadership: Significance and functions; Leadership styles;
Approaches to leadership
V* -
 Theory
Class Participation
Mid Term Exam:

Basu, C, Business Organisation and Management, McGraw Hill Education.

Bhattacharya Kumar Deepak, Principles of Management, Pearson, New Delhi.

Gupta, C.B.: Management: Theory and Practice, Sultan Chand & Sons, New Delhi

O‟Donnel Cyril & Koontz Harold, Management, McGraw Hill, New Delhi.

Stephen P Robbins, David A DeCenzo, „Fundamentals of Management, Essential Concepts
and Applications
 Tripathi, P.C. & Reddy, P.N., Principles of Management, Tata McGraw Hill, New Delhi.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester I
Name of the Course Business Mathematics-1
Course Type: (CC/MCC/MDC/ CC-M1
VAC
Annexure-I)
1. understand set theory, logical statements and truth
tables.
2. learn the logarithms and arithmetic and geometric
progressions and their applications.
3. familiarize with the concepts of matrices and
determinants. Learn to solve system of simultaneous
linear equations.
4. have the conceptual knowledge of Compound interest,
annuity, loan, debenture and sinking funds and attain
skills to use these concepts in daily life.
5*.
Credits 02 - 02
I Set Theory: Representation of sets, equivalent sets, power set, 8
complement of a set. Venn Diagrams: Union and intersection of
sets, De-Morgan's laws; Logical statements and truth tables.
II Logarithms: Laws of operation, log tables; Arithmetic and 7
geometric progression.
III Matrices and Determinants: Definition of a matrix, order, 8
equality, types of matrices; Operations on matrices: Addition,
multiplication and multiplication with a scalar and their simple
properties.
Determinant of a square matrix (upto 3x 3 order): Properties of
determinants, minors, co-factors and applications of
determinants in finding the area of triangle, adjoint and inverse
of a square matrix, solutions of a system of linear equations by
examples.
IV Compound interest and annuities: Different types of interest 7
rates, types of annuities, present value and amount of an annuity
(including the case of continuous compounding), valuation of
simple loans and debentures, problems related to sinking funds.
V*
 Theory
Class Participation
Mid Term Exam:
 Allen R.G.D., Basic Mathematics, Macmillan, New Delhi
 D.C. Sancheti and V.K. Kapoor, Business Mathematics, Sultan Chand and Sons.
 E. Don and J. Lerner (2009). Schaum outlines of Basic Business Mathematics, McGraw
Hill.
 Holden, Mathematics for Business and Economics, Macmillan India, New Delhi.
 S.C. Gupta and V.K. Kapoor, Fundamentals of Mathematical Statistics, S. Chand & Sons,
Delhi.

Session 2023-2024
Part-A Introduction
Subject Commerce
Semester I
Name of the Course Personal Finance
Course Type: (CC/MCC/MDC/ MDC-1
VAC
Annexure-I)
1. understand the basics of personal finance and personal
financial planning.
2. gain the knowledge of investment and different investment
avenues available for managing finance.
3. understand the relationship between investment risk and
return and the role of regulatory environment in managing
personal finance.
4. do insurance planning, tax and estate planning and
retirement planning.

Credits 03 - 03
Exam Time 3 Hrs. 3 Hrs.
I Personal finance: Concept, need, principles, scope; Personal finance
12
services and strategies; Personal financial planning: Process, factors
affecting; Financial planner: Role and functions; Financial objectives;
Time Value of Money: Compounding and discounting.
II Basics of investment; Investment avenues and strategies; Mutual 11
Funds: Concept, types, asset management companies, identifying
mutual fund for investment; Investing in stock markets: Identifying
stocks, holding, day trading, hedging instruments, etc.; Investing in
real estate: Identifying properties, likely legal issues in purchase of
property, documents in purchase of property; Other avenues for
investment: Gold bonds, sovereign bonds, tax saving instruments,
PPF, Provident Fund, etc.; loans: Sources and types; Identifying
risky avenues for investment.
III Calculating risk and return of various investment avenues; Calculating 11
costs in investment and loans; Identifying hidden costs; Tax treatment
of investment; Likely causes of cheating and fraud in investment;
Institutional framework for investing: SEBI, IRDA, RERA, AMFI,
bank ombudsman, etc.
IV Insurance planning: Concept, importance; Types of insurance
11
policies; Risk coverage and returns from insurance; Considerations in
purchase of insurance policy; Retirement planning: Pension plans,
NPS.
Internal Assessment: End Term
 Theory Exam
Class Participation
Mid Term Exam
 Arthur J. Keown: Personal Finance, Pearson India.
 Halan, Monika, Lets Talk Money: You've Worked Hard for It, Now Make It Work for You,
July 2018, Harper Business.
 Jack R. Kapoor, Les R. Dlabay, Robert J. Hughes, Melissa Hart: Personal Finance, Tata
McGraw Hill India.
 Lewis Altfest: Personal Financial Planning, Tata McGraw Hill.
 Madura Jeff: Personal Finance, Pearson India.
 Sinha. Madhu, Financial Planning: A Ready Reckoner July 2017 McGraw Hill.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester II
Name of the Course Computerized Accounting System*
CCM/
DSEC/VOC/DSE/PC/AEC/VAC
Annexure-I)
Pre-requisite for the course (if NIL
any)
Course Learning Outcomes After completing this course, the learner will be able to:
(CLO)
1. understand the concept of computerized accounting and be
familiar with accounting software.
2. create company ledger, vouchers in accounts software.
3. prepare financial statements in Tally.
4. comply with tax regulations – GST, Income Tax, etc.
5*. make journal entries, ledgers, trial balance, profit and loss
account, balance sheet and records, other business operations on
Computerized accounting software, such as Tally Prime (Latest
Version).
Theory Practical Total
Credits 02 02 (1Credit = 2 4
Hours for
practical)
Internal Assessment Marks 20 10 30
End Term Exam Marks 50 20 70
2. Students are required to attempt 5 questions in all, selecting one question from each unit and
the compulsory question.
I Computerized Accounting System: Concept, Tally Prime, installations 15
of Tally Prime, licensing configurations; Tally vault password: Security
control in Tally Prime, data backup and restore, export and import data,
edit log feature in tally; Gateway of Tally.
II Company creation: Setup features, accounting features, configuration, 15
shutting and deleting a company; Ledger creation: Creating single and
multiple ledgers, altering, deleting and displaying ledger; Invoicing;
Budgets; Cost centres; Interest calculations; Inventory: Stock items,
purchase and sales orders processing, godowns.
III Financial Statements: Profit & loss account, balance sheet; Bank 15
reconciliation; Debit and credit note; Tally audit features; Printing
features; Management Information System & different reports in tally.
IV Income tax and GST in Tally Prime; TDS; TCS; Payroll in Tally: 15
Introduction, salary accounting, payroll masters, payroll vouchers,
gratuity, provident fund, ESI, payroll reports.
V* Procedures to create a company, prepare a profit and loss account,
prepare Balance sheet, show some entries of TDS and TCS, GST entries
in Tally Payroll in Tally.
 Theory Exam
Class Participation
Mid Term Exam:
 Practicum
Class Participation
Seminar/Demonstration/Viva Voce/Lab Records etc.
Mid Term Exam:
 A.K. Nadhavi, Managing VAT with Tally 9 (Taxation), BPB Publications, New Delhi.
 Ashok K. Nadavi, Tally Training Guide (Financial Accounting, Invoicing & Inventory),
BPB Publications, New Delhi.
 Ashok, K. Nadhavi, Kishor K. Nadhavi, Implementary Tally 9, BPB Publications, New
Delhi.
 Bansal Manoj, Computerized Accounting System, Sahitya Bhawan Publications.
 Kavitha et. al., Computerized Accounting, Himalaya Publishing House.
 Raman B.S. and Singh Ravi, Computerized Accounting System, EPBP Publication.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester II
Name of the Course Company Law
VAC
Annexure-I)
1. understand the concept of company as form of business
organization, regulatory framework and the process of
incorporation.
2. elaborate on important documents of the company and
their operational usefulness.
3. understand the procedure of raising capital, knowing
rights & duties of Directors and Company Secretary.
4. apply the understanding of the regulatory provisions
relating to dividend decisions and winding up of the
company.
5*.---
Credits 3 1 04
Exam Time 03 Hrs. 03Hrs.
I Company: Concept, characteristics, types; Conversion of private 14
company into public company & vice versa; Incorporation of a
company; Legal position of promoters; Pre-incorporation
contracts.
II Memorandum of Association: Clauses and alteration procedure, 16
Doctrine of ultra vires; Articles of Association: Clauses and
alteration; Doctrine of indoor management; Doctrine of
constructive notice; Prospectus: Concept, types, contents and
formalities of red herring & shelf prospectus, mis-statement and
remedies, liabilities for misstatements in Prospectus.
III Share capital: Types, issue and allotment of shares; Reduction of 16
share capital; Board of Directors: Composition, legal position,
qualification, appointment, powers, duties & liabilities and
removal of directors; Company secretary: Role, appointment,
duties, liabilities, rights and removal.
IV Dividend: Types, factors affecting dividend decisions, Legal 14
provisions, dividend practices prevalent in India; Winding up of
a company: Reasons, modes, procedure and implications of
winding up.
V* -
 Theory
Class Participation
Mid Term Exam*
 Bhushan, Bharat. Kapoor, N.D., Abbi, Rajni, Elements of Company Law. Sultan Chand &
Sons Pvt. Ltd.
 Kapoor N.D., Elements of Company Law, Sultan Chand & Sons, New Delhi.
 Majumdar, A.K. and Kapoor, G.K., Company Law, Taxmann Publications.
 Ramaiya A., Guide to the Companies Act, Wadhwa & Co, Nagpur.
 Ratan Nolakha, Company Law and Practice, Vikas Publications, New Delhi.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester II
Name of the Course Principles of Marketing

CCM/
DSEC/VOC/DSE/PC/AEC/VAC
Annexure-I)
1. understand the basic concepts of marketing and assess
the marketing environment.
2. analyse the consumer behaviour in the present scenario
and marketing segmentation.
3. discover the new product development and factors
affecting the price of a product in the present context.
4. understand the promotional and distribution strategies
along with the recent developments in the field of
marketing.
Credits 3 1 04
I Marketing: Concept, nature, scope and importance; Evolution of 15
Marketing; Understanding marketing in new perspectives; Marketing
environment: Concept, importance; Micro environmental factors:
Suppliers, marketing intermediaries, customers, competitors, public;
Macro environmental factors: Demographic, economic, natural,
technological, politico-legal and socio- cultural.
II Consumer behaviour: Concept, nature and importance, consumer 15
buying decision process, factors Influencing consumer buying
behaviour; Market segmentation: Concept, importance and bases;
Target market selection; Positioning: Concept, importance and bases.
III Product: Concept, importance and classification; Branding, 15
Packaging and Labelling; Product life cycle; New product
development; Pricing: Concept, significance, price determination,
pricing methods, pricing policies and strategies.
IV Promotion: Nature and importance; Advertising, personal selling, 15
sales promotion and publicity/public relations; Factors affecting
promotion mix decisions; Distribution: Concept, importance and
types of distribution channels; Factors affecting choice of distribution
channel; Retailing; Wholesaling. Overview of recent developments
in marketing: Social marketing; Online marketing; Direct marketing;
Green marketing; Relationship marketing.
V* --
 Theory
Class Participation
Mid Term Exam
 Grewal, Dhruv and Michael Levy; Marketing; Tata McGraw Hill.
 Kumar Arun & Meenakshi N., Marketing Management, Vikas Publishing House Pvt. Ltd.,
New Delhi. Third Edition
 Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit, Marketing:
Concepts and Cases. (Special Indian Edition)., McGraw Hill Education
 Philip Kotler, Principles of Marketing. Pearson Education.
 Ramaswami, V.S. and Namakumari, S.; Marketing Management; MacMillan India Ltd.
 Saxena Rajan, Marketing Management, Tata McGraw-Hill Publishing Company Ltd., New
Delhi. Fifth Edition.

Session 2023-2024
Part-A Introduction
Subject Commerce
Semester II
Name of the Course Business Mathematics-II
VAC
Annexure-I)
1. gain the knowledge to find derivatives simple
functions related to commerce problems, attain skills
to use application of derivatives in evaluating
maxima and minima.
2. learn to find integration of simple functions related to
commerce and economic problems, attain skills to use
application of integration in business and commerce
problems.
3. apply binomial theorem, learn the concept and
applications of permutations and combinations.
4. learn the concept of Linear programming and
formulation of linear programming problems related
to business and commerce.
5*.
Credits 02 - 02
End Term Examination Marks 35 - 35
Examination Time 3Hrs - 3 Hrs.
I Differentiation; derivative of simple functions and other 6
functions (excluding trigonometric functions) having
applications in business studies; Maxima and minima of
Revenue, Cost, Demand, Production, Profit functions and other
functions related to business and commerce.
II Integration: Definite and indefinite (simple functions excluding 6
trigonometric functions), basic rules of integration, application
of integration in commercial and business problems.
III Binomial Theorem; Permutations and Combinations. 6
IV Linear programming: Formulation of linear programming 7
problems (LPP) and their solution by graphical and simplex
methods, Applications of linear programming in solving
problems related to business and commerce.
V* -
 Theory
Class Participation
Mid Term Exam

A.R. Vasishtha, Matrices, Krishna Prakashan (P) Media Ltd.

Allen R.G.D., Basic Mathematics, Macmillan, New Delhi

D.C. Sancheti and V.K. Kapoor, Business Mathematics, Sultan Chand and Sons.

Dowling E.T., Mathematics for Economics, Schaum Series, McGraw Hill, London.

E.T. Dowling, Schaum outlines of Calculus for Business, Economics and the Social
Sciences. McGraw Hill.
 Holden, Mathematics for Business and Economics, Macmillan India, New Delhi.
 S.C. Gupta and V.K. Kapoor, Fundamentals of Mathematical Statistics, S. Chand & Sons,
Delhi.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester II
Name of the Course Fundamentals of Banking and Insurance
VAC
Annexure-I);
1. know the basics of banking.
2. understand the banking instruments.
3. understand the basics of insurance.
4. learn about various types of insurance.
5*.-
Credits 03 - 03
I Banking: Concept, features, functions, importance and principles of 10
banking; Evolution of banking in India; Classifications of banks.
II Banking instruments: Concept, types and crossing of cheques; 12
Lending functions of a bank: Types of Advances: Secured &
unsecured, loans- Short, medium and long Term Methods of granting
advances; Utility services of a bank: Remittance through bank drafts;
E Banking; Internet banking; Safe deposit lockers.
III Insurance: Concept, need and principles of insurance; Insurance and 10
economic development; Life Insurance: Concept, features,
importance, and types: procedure of taking life insurance policies,
nomination and assignment.
IV General insurance: concept, features, importance, and types; 13
Procedure of taking general insurance: An overview of Fire insurance,
Marine Insurance, Health Insurance.
V* -
 Theory
Class Participation
Mid Term Exam
 Basu A.K: Fundamentals of Banking-Theory and practice; A Mukerjee and co; Calcutta 2
 Gopinath M.N: Banking Principles and Operations; Snow White Publisher, Mumbai
 Mishra, M. N., Principles and Practices of Insurance, S. Chand and Sons.
 Mishra, M.N. Principles and Practices of Insurance. Sultan Chand and Sons.
 Mohapatra and Acharya., 2018. Banking and Insurance. Pearson
 Natrarajan and Parameswaran: Indian Banking; S. Chand Company Ltd, New Delhi
 Vasanth Desai: Indian Banking, Nature and Problems, Himalaya Publications House.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester III
Name of the Course Corporate Accounting -I
VAC
Annexure-I)
1. know the accounting for share, understand the procedure
of buyback of shares.
2. know the accounting for profit prior to incorporation and
underwriting of shares.
3. understand the accounting treatment for amalgamation
and internal reconstruction of companies.
4. understand IDCS and preparation of final accounts of
companies.
5*.--
Credits 3 1 04
I Issue of shares: Concept, types, process and procedure (including 15
insider trading); Transfer of shares; DMAT; Bonus shares; Sweat
equity shares; Right shares; Buy back of shares; Dividend on
shares; Redemption of preference shares.
II Profit prior to incorporation: Concept, procedure of ascertaining 15
profit prior to incorporation, basis of allocation of expenses and
incomes; Underwriting of shares: Concept, features, benefits,
parties, types and accounting treatment.
III Amalgamation of companies: Concept and accounting treatment 15
as per accounting standard 14 (excluding intercompany
holdings); Internal reconstruction: Concept and accounting
treatment excluding scheme of reconstruction.
IV Overview of income disclosure and computation standards 15
(IDCS); Final accounts of companies: Concept and preparation.
V* -
 Theory
Class Participation
Mid Term Exam
 Gupta Nirmal, Corporate Accounting, Sahitya Bhawan, Agra.
 Maheshwari S.N. and S. K. Maheshwari, Corporate Accounting, Vikas Publishing House,
New Delhi.
 Mukherjee, S., & Mukherjee, A. (2019). Corporate Accounting. (1st Ed.). New Delhi:
Oxford University
 R.L. Gupta and M. Radhaswamy – Advanced accounts – Sultan Chand
 Sehgal Ashok and Deepak Sehgal, Corporate Accounting, Taxman Publication, New Delhi.
 Shukla M.C., T.S. Grewal, and S.C. Gupta, Advanced Accounts, Vol.-II., S. Chand & Co.,
New Delhi.
 Tulsian P. C. Corporate Accounting. S Chand & Co. New Delhi
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester III
Name of the Course Income Tax Law-I
CCM/SEC/VOC/DSE/PC/AEC/
VAC
Annexure-I)
any)
(CLO)
1. understand the necessary concepts of Income Tax
2. determine the impact of residential status on tax liability.
3. determine Tax liability under five heads of income
4. understand the concepts of set-off and carry forward of losses
and clubbing and aggregation of incomes.
5*.
Credits 3 1 04
Internal Assessment Marks 30 30
End Term Exam Marks 70 70
I Income tax: Concepts - Assesse, person, previous year, assessment 12
year, gross total income, total income, casual income, virtual digital
asset; Role of PAN and Aadhar number in income tax; Maximum
Marginal Rate of Tax; Alternate Minimum Tax; Agricultural Income;
Tax evasion, Tax avoidance, Tax planning and Tax management.
II Computation of incomes based on residential status of individuals, 19
HUFs, Company and other persons; Determining incomes taxable and
exempt under the head salaries (including retirement benefits and
provisions) and income from house property.
III Computation of taxable incomes and exemptions under the head 16
profits and gains of business or profession (including Depreciation
provisions), Capital Gains.
IV Income from other sources; Clubbing and aggregation of incomes; Set 13
off and carry forward of losses; Exempted incomes.
V* --
 Theory
Class Participation
Mid Term Exam
 Girish Ahuja and Ravi Gupta, Systematic Approach to Income Tax, C.C.H. India
Publications, New Delhi.
 Mehrotra H.C., Income Tax Law & Account, Sahitya Bhawan Publications, Agra.
 Prasad, Bhagwati, Income Tax Law & Practice, Wishwan Prakashan, Bhopal.
 Singhania V.K., Student‟s Guide to Income Tax, Taxmann Publications Pvt. Ltd., New Delhi.
Journals:
 Income tax reports. Company Law Institute Pvt. Ltd., Chennai.
 Taxman. Taxman allied Services Pvt. Ltd., New Delhi.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester III
Name of the Course Banking and Insurance
VAC
Annexure-I);
1. know the basics of banking.
2. understand the Indian banking system.
3. understand the principles & regulation of insurance.
4. learn about various types of insurance and claims
settlement procedure.
5*.-
Credits 3 1 04
I Banking: Concept, features, functions, importance and principles of 15
banking; Evolution of banking in India; Classifications of banks;
Credit creation, Banking Regulation Act 1949: Major provisions.
II Indian Banking System: Features, nationalization of commercial 15
banks and its effects; Reserve Bank of India – Functions, control of
credit by RBI, power of RBI; Recent trends in Indian banking system.
III Insurance: Concept, need and principles of insurance; Insurance and 15
economic development; Life and general insurance: principles,
present status & growth of life and general insurance in India, claims
settlement procedure; Regulatory Framework of Insurance.
IV Fire insurance: Concept, principles; Fire insurance policy, claims 15
settlement procedure; Marine insurance: Marine insurance policy and
claims settlement procedures; Accident and motor insurance: Policy
and claims settlement procedures.
V*
 Theory
Class Participation
Mid Term Exam
 Gopinath M.N: Banking Principles and Operations; Snow White Publisher, Mumbai.
 Insurance & Risk Management – Dr. P.K. Gupta, Himalaya Publishing House, Delhi.
 Mishra, M.N. Principles and Practices of Insurance. Sultan Chand and Sons.
 Mohapatra and Acharya., 2018. Banking and Insurance. Pearson Publications.
 Nalini Prava Tripathy and Prabir Pal: Insurance Theory and Practice, Prentice Hall India.
 Principles and Practices of Banking (CA-IIBF), Macmillan, New Delhi.
 Suneja, H.R. Practical and Law of Banking. Himalaya Publishing House.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester III
Name of the Course Business Economics
VAC
Annexure-I)
1. understand price & output determination under
different market structures.
2. understand behaviour of firms & their stakeholders
with many products and multiple objectives
3. develop the capability to analyse macro-economic
environment
4. take decisions according to state economic policies
5*.-
Credits 03 1 02
I Nature and scope of business economics, Importance of economics 12
in business decisions. Basic Economic Concepts; Marginal analysis.
Nature of demand function: law of demand, shifts in demand curve,
factors influencing demand. Elasticity of demand: price, income and
cross. Consumer‟s equilibrium: Cardinal Utility Approach, Ordinal
Utility approach.
II Production function: short and long run - law of variable 18
proportions; Return to factor; Law of returns to scale; economies
and diseconomies of scale; Equilibrium of firm under perfect
competition; monopoly - price discrimination, Price and output
determination under monopolistic competition; Decisions under
monopolistic competition.
III Non-collusive oligopoly models- Cournot and Kinked Demand 15
Curve; Collusive oligopoly models – Cartels, price leaderships.
Employment theory, classical employment theory; Keynesian
theory of employment. Money definition and its functions.
IV Macro Economics: concept, nature and scope. Circular flow of 15
income (four core sectors). National income concepts (an overview)
– GNP, GDP, NNP, NDP. Inflation: types and control; Money
supply (monetary aggregates); Fiscal policy; Monetary policy;
Business cycles and their control.
V* -
 Theory
Class Participation
Mid Term Exam
 Ahuja, H.L., Macro Economics, S. Chand Publications, New Delhi.
 Dwivedi, D.N., Macro Economics, Tata McGraw Hill, New Delhi.
 G.S. Gupta : Managerial Economics McGraw Hill Education; 2ndedition, 2017
 Jhinghan M.L.: Advanced Economic Theory. Vrinda Publications, New Delhi.
 Koutsoyiannis A.: Modern Microeconomics; Macmillan New Delhi.
 Paul, S., Gupta, G. and Mote, V., Managerial Economics, Tata McGraw Hill
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester III
Name of the Course Fundamentals of Indian Capital Markets
VAC
Annexure-I)
1. understand the basics of Indian capital market.
2. understand the stock market regulator and provisions
for investors‟ protection.
3. get acquainted with the functioning of stock exchanges
of India.
4. understand the depository system of Indian capital
market.

Credits 03 - 03
I Capital market: Need and structure; Types of capital market:
12
Primary and secondary market; Functions of primary and
secondary market; Financial instruments in Indian capital
market.
II Regulation of Indian capital market: The Securities Exchange 11
Board of India- Constitution, role of SEBI in regulating primary
and secondary market; Investor protection and grievance
redressal.
III Stock Exchanges in India: Origin, role and functions; Listing of 11
Securities: Concept, merits & demerits, listing requirements,
procedure.
IV Depository System in India: Role, function, dematerialisation of
11
securities; Recent trends in Indian capital market.
 Theory
Class Participation
Mid Term Exam
 Bhole L.M., Financial Markets and Institutions, Tata McGraw Hill, Delhi.
 Kanuk, Alan R., Capital Markets of India, Wiley Finance
 Khan M.Y., Indian Financial System, Tata McGraw Hill, Delhi.
 Machi Raju, H.R., Working of Stock Exchanges in India, Wiley Eastern Ltd., New Delhi.
 Pathak Bharti V., The Indian Financial System, Pearson Education.
 Raghunathan V., Rajib Prabina, Stock Exchanges, Investments and Derivatives, Tata
McGraw Hill, New Delhi.

Session 2023-2024
Part-A Introduction
Subject Commerce
Semester IV
Name of the Course Corporate Accounting -II
CCM/
DSEC/VOC/DSE/PC/AEC/
VAC
Annexure-I)
any)
(CLO)
1. understand the methods of shares and goodwill.
2. understand the basics of debentures and valuation of
debentures.
3. understand and prepare the accounts of banking and
insurance companies.
4. understand and prepare the accounts of holding companies
and accounting treatment of liquidation of companies.
5*.
Credits 3 1 04
and the compulsory question
I Valuation of shares: Concept, need, factors affecting and 12
methods of share valuation; Valuation of goodwill: Concept,
factors affecting and methods of Goodwill valuation.
II Debentures: Concept, features and types; Provisions related to 13
issue of debentures, utilization of debenture capital, role and
status of debenture holders in company, purchase of own
debentures; Valuation of debentures: Concept, need, factors
affecting and methods of debenture valuation.
III Concept and accounting treatment of banking companies; 17
Concept and accounting treatment of insurance companies.
IV Accounts of holding companies: Preparation of consolidated 18
balance sheet with one subsidiary company, relevant provisions
of Accounting Standard 21; Liquidation of companies: Concept,
need, types, process and accounting treatment.
V* -
 Theory
Class Participation
Mid Term Exam
 Gupta, Nirmal, Corporate Accounting, Sahitya Bhawan, Agra.

 Jain, S.P. and K.L. Narang Corporate Accounting, Kalyani Publishers, New Delhi.
 Maheshwari S.N. and S. K. Maheshwari, Corporate Accounting, Vikas Publishing House,
New Delhi.
 Mukherjee, S., & Mukherjee, A. (2019). Corporate Accounting. (1st Ed.). New Delhi:
Oxford University
 Sehgal Ashok and Deepak Sehgal, Corporate Accounting, Taxman Publication, New Delhi.
 Shukla M.C., T.S. Grewal, and S.C. Gupta, Advanced Accounts, Vol.-II., S. Chand & Co.,
New Delhi.

Session 2023-2024
Part-A Introduction
Subject Commerce
Semester IV
Name of the Course Income Tax Law-II
Course Type: (CC/MCC/MDC/ CCM/ CC-B4
DSEC/VOC/DSE/PC/AEC/ VAC
Level of the course (As per Annexure- -
I)
1. understand the deductions from gross total income of
individuals, HUFs and firms.
2. compute the total income and tax liability of
individuals, HUFs and Firms.
3. understand the filing of returns and working of Income
Tax department.
4. understand the assessments, defaults and consequences.
5*.
Theory Practical Tot
Credits al
03 01 04
1 Credit= 2 hour
Exam Time 03 Hrs. -
I Deductions from Gross Total Income: Deductions (including rebates) 13
applicable to individuals, HUFs and Firms u/s 80C to 80U for
computation of total income.
II Computation of total income and tax liability of individuals, HUFs 20
(including alternate tax regime) and total income & tax liability of
firms; Authorities in income tax administration
III Filing of returns: Types of returns (including online filing of return), 13
deduction of tax at source, advance payment of tax; Recovery and
refund of tax.
IV Assessments, defaults and consequences: Types of Assessments 14
(including e- Assessment), Penalties, offences and Prosecutions,
Appeals (including Faceless) and Revisions, Tax Planning and saving
techniques.
V* -
Exam
 Theory
Class Participation
Mid Term Exam
 Gaur and Narang, Income Tax Law & Practice, Kalyani Publishers, Jalandhar.
 Girish Ahuja and Ravi Gupta, Systematic Approach, C.C.H. India Publications, New Delhi.
 Mehrotra H.C., Income Tax Law & Account, Sahitya Bhawan Publications, Agra.
 Prasad, Bhagwati, Income Tax Law & Practice, Wishwan Prakashan, Bhopal.
 Singhania V.K., Student‟s Guide to Income Tax, Taxmann Publications Pvt. Ltd., New
Delhi.
Journals:
 Income Tax Reports. Company Law Institute Pvt. Ltd., Chennai.
 Taxman. Taxman allied Services Pvt. Ltd., New Delhi.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester IV
Name of the Course Entrepreneurship Development
VAC
Annexure-I)
1. understand the development of entrepreneurship as a
field of study and as a profession.
2. comprehend the MSMEs in the development of the
Indian economy.
3. analyze the business decisions involved in starting a
new business venture.
4. determine the institutions supporting entrepreneurs.
5*.
Credits 3 1 04
Exam Time 03 Hrs. -
2. Students are required to attempt 5 questions in all, selecting one question from each unit and the
compulsory question.
I Entrepreneurship: Concept, importance, factors influencing
entrepreneurship; Entrepreneur: Concept, characteristics, qualities,
functions, classification of Entrepreneurs; Relationship between
15
entrepreneurship and management; Process of entrepreneurship
development; Role of Entrepreneurship in economic development;
Motivations to become entrepreneur.
II Entrepreneurship Development and MSMEs: Concept, registration
process, benefits of registration; MSMEs-As a nascence of
Entrepreneurship; Start up and Skill India: Concept, steps and need; 15
Role of modern technology in developing MSME; Role of MSMEs
in the economic development.
III Identifying business opportunity: Concept and steps; Sources of ideas
and information; Developing creativity and innovation; Contents of
business project report; Project Appraisal: Feasibility study-
preparation of feasibility reports, economic, technical, financial and
15
managerial feasibility of project; Selection of factory location;
Demand analysis and market potential measurement; Capital and
project costing; Working capital requirements; Source of finance;
Profit and tax planning.
IV Institutions supporting entrepreneurs: Government support and
incentives to new enterprises; Promotional agencies and institutions
in entrepreneurship development; Central Govt. supporting
institutions: SSIB, NABARD, SIDO, NSIC, SIDBI, NBMSME, 15
KVIC, NISIET; State Govt. supporting institutions: SFCS, SSIDC,
TCO; Non-Govt. supporting institutions and their role.
V* --
 Theory Exam
Class Participation
Mid Term Exam
 Desai Vasant. Small-Scale Industries and Entrepreneurship, Himalaya Publishing House,
 Hisrich R D and Peters M P, Entrepreneurship, Tata McGraw-Hill.
 Kaulgud Aruna, Entrepreneurship Management, Vikas Publishing House, Delhi.
 Kuratko & Hodgetts, Entrepreneurship – Theory, Process and Practices, Thomson Learning.
 Rabindra N. Kanungo, Entrepreneurship and Innovation, Sage Publications, New Delhi.
 S.S. Khanka, Entrepreneurial Development, S. Chand & Co. Ltd., Ram Nagar, New Delhi.

Session 2023-2024
Part-A Introduction
Subject Commerce
Semester IV
Name of the Course Consumer Protection in India

Course Type: (CC/MCC/MDC/ CCM/ CC-M4(V)
DSEC/VOC/DSE/PC/AEC/ VAC
Level of the course (As per Annexure-I) -
1. understanding the Consumer and Consumerism
2. knowledge of consumer rights and responsibilities
3. comprehend the complaint filing procedure and legal
redressal machinery
4. examine the remedies available under the COPA,
2019
Credits 3 1 04
I Conceptual Framework: Concept and evolution of
Consumerism, Profile of the consumer, Consumer Dynamics;
Concept of Goods and Services; Restrictive and unfair trade
practice; An overview of Prevention of Food Adulteration Act;
17
Overview of Competition Act, 2002; Overview of Standards of
Weights and Measures Act, 1976; Overview of Essential
Commodities Act, 1955; Drugs and Magic
Remedies(Objectionable Advertisement) Act, 1954
II Consumer Education and Organizations: Objectives, purposes
Session 2023-2024
and role of consumer organizations; Role of media; Consumer 13
education in India; International consumer organizations;
Establishing a consumer organization; Investor Protection
Measures of SEBI.
III The Consumer Protection Act, 2019: Salient features, important
terms, consumer rights, consumer responsibilities, consumer and
corporate social responsibility; United Nations and the 15
guidelines for consumer protection, Comparison of the COPA,
1986 and 2019.
IV Redressal mechanism: Guidelines for filing consumer
complaints, Grievance redressal mechanism and limitations;
Role of Voluntary Consumer Organization (VCOs) in redressal
15
of consumer; Alternative dispute redressal mechanism: National
consumer helpline; Complaint to Ombudsman, Arbitration,
Median, Conciliation.
V*
 Theory
Class Participation
Mid Term Exam
 Consumer Protection Law & Practice: A Comprehensive Guide to Consumer Protection
Law, Taxmann Publications.
 Kapoor Sheetal, (2019) Consumer Affairs and Customer Care, 2nd Edition, Galgotia
Publishing Company.
 Rajyalaxmi Rao, Consumer is King, Universal Law Publishing Company
 S.C. Mehta, Indian Consumer, Tata McGraw Hill, New Delhi
 The Consumer Protection Act, 1986 and 2019.
 V.K. Aggrawal, Consumer Protection: Law and Practice, Bharat Law House, Delhi

Part-A Introduction
Subject Commerce
Semester V
Name of the Course Cost Accounting
Course Type: (CC/MCC/MDC/ CC
VAC
Level of the course (As per 100-199
Annexure-I)
Pre-requisite for the course (if any) Nil
1. Illustrate the understanding of theoretical framework
of basics of cost accounting and be able to classify the
manufacturing cost of products.
2. Apply the knowledge and skills to control material
and labor costs.
3. Understand the procedure of allocation,
apportionment and absorption of overheads.
4. Integrate the Cost Accounting Techniques in various
Industries.
Credits Theory Tutorial Total
3 1 4
Contact Hours 3 1 4
Exam Time 3 Hours - -
Part-B Contents of the
Course
Note: The examiner will set 9 questions in all covering the course learning outcomes (CLOs). Question
No. 1 will be compulsory and comprises of seven parts of 2 mark each. Question Nos. 2 to 9 will carry
14 marks each, having two questions from each unit. Students are required to attempt 5 questions in all,
selecting one question from each unit and the compulsory question.
Unit Topics Contact
Hours
I Cost Accounting: Nature, scope, principles, functions, methods and techniques, 16
advantages and limitations; Installation of costing System; Role of cost accountant;
Elements of cost; Cost concepts and classification.
II Accounting for Material and Labour: Material planning and purchasing; Storage 16
and issue of material; Pricing of material issues; Material control: Concept,
objectives and techniques; Treatment of material losses; Labour cost: Composition
and control procedure; Concept and treatment of labour turnover; Idle time;
Overtime and fringe benefits; Methods of wage payment: Time and piece rate;
Incentive schemes.
III Overheads: Meaning, classification, allocation, apportionment and absorption of 14
overheads; Under and over absorption of overheads: Unit costing; Job and Batch
costing.
IV Methods of Costing: Contract costing; Process costing (process losses, joint and by- 14
products); Service costing (only transport); Cost control and Cost Reduction.
Examinati
 Theory 30
on:
Class Participation: 05
Seminar/Presentation/Assignment/Quiz/Class Test etc.: 10 70
Mid Term Exam: 15
 Agarwal, M.L. and Gupta, K.L. Cost Accounting Sahitya Bhawan Publications, Agra
 Arora, M.N. Cost Accounting – Principles and Practice. Vikas Publishing House, New Delhi.
 Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers,
Jalandhar.
 Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.
 Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahabir Book
Depot, New Delhi.
 Mittal, D.K. and Luv Mittal. Cost Accounting. Galgotia Publishing Co., New Delhi.
 Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles and Practice. Prentice Hall of India,
New Delhi.
 Shukla, M.C., T.S. Grewal and M.P. Gupta. Cost Accounting: Text and Problems. S.
Chand & Co. Ltd., New Delhi.
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester V
Name of the Course Goods & Services Tax
Course Type:(CC/MCC/MDC/ CC
CCM/DSEC/VOC/DSE/PC/AEC/V
AC
Level of the course 100-199
Pre-requisite for the course(if any) Nil
Course Learning Outcomes(CLO) After completion of the course, learners will be able to:
1. Understand the rationale of Goods and Services Tax

(GST) and registration procedures.
2. Learn Taxable event, Levy & collection of GST.
3. Know the Input tax credit mechanism.
4. Gain insights on various GST returns and Payment
of tax.
5*. Will get practical exposure to GST provisions relating to
registration, payment of GST, filing of various GST returns
and refund application and generating E-way bills
Credits Theory Practicum Total
3 1 4
Contact Hours 3 2 5
End-Term Exam Marks 50 20 70
Exam Time 3 Hrs. 3 Hrs. -
Instructions for the Paper Setters
Note: The examiner will set 9 questions in all covering the course learning outcomes (CLOs). Question No.
1 will be compulsory and comprises of seven parts of 2 marks each. Questions Nos. 2 to 9 will carry 9 marks
each, having two questions from each unit. Students are required to attempt 5 questions in all, selecting one
question from each unit and the compulsory question.
Unit Topics Contact
Hours
I GST structure, registration and exemptions: Constitutional framework of
indirect taxes before GST; Major defects in the structure of indirect taxes
prior to GST; Rationale for GST; Structure of GST(SGST,CGST,UTGST&
12
IGST); GST council; GST network; State compensation mechanism,
Registration: Nature, persons liable, threshold limit, procedure.
II Levy and collection of GST: Taxable event –scope, forms and nature of
supply; Time and place of supply, value of supply, exempt supplies, small
supplies, zero rated supply; Composition levy Scheme; HSN/SAC
11
classification; Composite and mixed supplies; ECO operators.
III Input tax credit & tax invoice: Eligibility conditions, Apportionment of
credit, blocked credits; Tax credit in respect of capital goods and in special
circumstances, transfer of input credit (input service distribution); Doctrine 11
of unjust enrichment; Reverse charge mechanism; Job work tax invoice;
Credit and debit notes; E- Way bills.
IV Miscellaneous and special provisions: GST returns – types of returns,
monthly returns, annual returns and final return – due dates for filing of
returns final assessment; Accounts and audit under GST, payment of tax; 11
Appeals, offences & penalties.
V* Practical Exposure to GST: Online GST registration demonstration; Payment 30
of GST by electronic ledger: electronic liability register, electronic credit
ledger, electronic cash ledger; Types of GST returns, Annual Return and
Reconciliation Statement, Filing a refund application, Generating E-way bills
 Theory 20 Exams:
Class Participation 5 Theory:50
Seminars/Presentations/Assignments/Quiz/Class Test etc. 5 Practicum:20
Mid-Term Exams 10
 Practicum 10
Class Participation NA
Seminars/Presentations/Assignments/Quiz/Class Test etc. 10
Mid-Term Exams NA
● Ahuja,Girish and Gupta, Ravi, GST & Customs Law. Flair Publications Pvt. Ltd., Delhi.
● Babbar, Sonal, Kaur , Rasleenand Khurana, Kritika. Good sand Service Tax (GST) and Customs Law.
Scholar Tech Press, New Delhi.
● Bansal, K.M.,GST & Customs Law. Taxmann Publication ,Delhi.
● Mittal,Naveen,Goods&ServicesTaxandCustomsLaw.CengageLearningIndiaPvt. Ltd., Delhi.
● Mehrotra H.C, Indirect Taxes, Sahitya Bhavan Publications, New Delhi
● Singhania, V. K and Singhania , Monica, Students guide to GST and Customs Law Taxmann
Publication, Delhi.
OpenResourceshttps://www.gst.gov.in/
● https://www.cbic.gov.in
● https://idtc.icai.org/gst-topic-wise-study-material-
list.htmlhttps://www.gst.gov.in/
● https://www.gstindia.com/links/
Session 2023-2024
Part-A Introduction
Subject Commerce
Semester V
Name of the Course Industrial and Labour Laws
Course Code B23-Com-503
VAC
Annexure-I)
Course Learning Outcomes (CLO) After completing this course, the learner will be able
to:
1. Have thorough knowledge of Labour Laws
prevalent in India.
2. Develop an understanding of implications of
labour laws on industrial relations.
3. Understand the compliance to labour laws and
social security provisions.
4. Critically evaluate the need of labour and
industrial laws in an establishment.
5*
03 01 04
Contact Hours 03 01 04
Exam Time 3 Hrs. - -
Note: The examiner will set 9 questions in all covering the course learning outcomes (CLOs).
Question No. 1 will be compulsory and comprises of seven parts of 2 mark each. Question Nos.
2 to 9 will carry 14 marks each, having two questions from each unit. Students are required to
attempt 5 questions in all, selecting one question from each unit and the compulsory question.
I Labour Laws: History, need, purpose, classification of Labour
Laws in India, Regulatory framework, fundamental rights and
industrial relations, Article 14: Equality before Law, Article 16:
Equality of Opportunity in public employment, Article
19(1)(c): Right to association & union, Article 23 & 24: Right 16
against exploitation, equal pay for equal work; Social security
provisions; New labour codes: Need, objectives, features,
proposals, code on wages 2019, code on social security 2020,
industrial relation code 2020.
II Labour Welfare & Law of Industrial Relations: The Factories
Act, 1948: Approval, licensing and registration, health, safety
and welfare measures of employees, provisions regarding
employment of adults, women and children in factories; The
Contract Labour (Regulation and Abolition) Act, 1970; The 15
Industrial Disputes Act, 1947: Definitions, authorities,
procedure to settle disputes; Trade Union Act: Provisions,
authorities, registration, amalgamation and dissolution.
III Law of Wages: The Payment of Wages Act, 1936: Definitions, 14
Session 2023-2024
methods of computing and fixing wages; The Minimum Wages

Act, 1948; Payment of Bonus Act, 1965: Definition of
accounting year, allocable surplus, available surplus, eligibility
and disqualification of bonus, computation of bonus, power of
inspectors, penalties and offences.
IV Laws of Social Security: The Employees’ State Insurance Act,
1948; The Employees’ Provident Fund Act 1952: Definitions,
pension scheme, superannuation, employee pension fund
scheme, employee deposit linked insurance scheme,
15
determination and recovery of money due from employer,
penalties; The Gratuity Act, 1972: Objectives, coverage,
employer’s obligations, benefits; Overview of Sharam Suvidha
portal; ESIC portal; EPFO portal.
Internal Assessment: End Term Exam:
Theory 30 70
Class Participation 5
Seminar/Presentation/Assignment/Quiz/Class Test etc. 10
Mid Term Exam 15
Part-A Introduction
Subject Commerce
Semester V
Name of the Course Corporate Secretarial Practices
Course Type: (CC/MCC/MDC/ CC-M(V)
VAC
Annexure-I)
5. Analyse the regulatory aspects and the broader procedural aspects
involved in different types of companies covering the Companies
Act, 2013 and Rules.
6. Prepare the basic legal documents required for formation of a
company.
7. Analyse the process and documents required for raising capital
for the company.
5*.
Credits 3 1 4

I Company Directors – Appointment, Duties, Role, Directors Report, 15
Director Identification Number (DIN). Types of Directors, Role of
CEO, Non- Executive Directors, Independent Director Auditor-
Appointment, Duties, Rights & Powers, Audit report.
II Secretarial Duties – Before, During and after company meeting Types 15
of Company meeting, – Statutory meeting Annual General Meeting,
Extra-Ordinary Meeting, meeting of boards of directors; Meeting
Procedures: Notices, agenda, Chairman, Quorum& Proxy – Class
Meetings; Creditors’ Meetings; Preparation of Notices and Agenda
Papers; Procedure for Passing of Resolutions by Postal Ballot; Voting
through Electronic Means; Conducting a Poll and Adjournment of a
Meeting
III Company Reports: Various types of reports, Secretarial Duties with 15
regard to payment of dividend, Interest, Charges & penalties. •
Winding up of a Company – Procedure,& Statutory Provisions,
Secretarial role in winding up
IV Dematerialisation – Need and Importance, Secretarial Duties, 15

Procedures, Participants, Concept, Advantages & Disadvantages,
Bombay Stock Exchange Online Trading (BOLT), BOSS. • Listing of
securities – Procedure, Advantages, Secretarial Duties, Scrips –
Types, Online securities Trading
Internal Assessment: End

Term
 Theory Exam
Class Participation Seminar/Presentation/Assignment/Quiz/Class
Test etc.Mid Term Exam:
Jagota, R. (2021). Corporate Laws. New Delhi: Taxmann Pvt Ltd.

● Kapoor, N. D. (2022). Corporate Laws. New Delhi: Sultan Chand.
● Kaur. H. (2022). Company Law. New Delhi: Kitab Mahal.
● Kuchhal, M. C. & Kuchhal, A. (2013). Company Law, Mahavir Publications.
● Kumar, A. (2021). Corporate Laws. New Delhi: Taxmann Pvt. Ltd.
Publishing House Pvt. Ltd.
Session: 2023-24
Part-A Introduction
Subject Commerce
Semester VI
Name of the Course Management Accounting
VAC
Annexure-I)
1. Illustrate the understanding of theoretical
framework of management accounting.
2. Apply the knowledge and skills to ascertain relevant
information from Financial Statements.
3. Understand the cost controlling procedures.
4. Apply accounting in managerial decision making.

3 1 4
Contact Hours 3 1 4
Question No. 1 will be compulsory and comprise of seven parts of 2 marks each. Question Nos. 2
to 9 will carry 14 marks each, having two questions from each unit. Students are required to
attempt 5 questions in all, selecting one question from each unit and the compulsory question.
Unit Topics Contact
Hours
I Management Accounting: Concept, nature, scope, functions, techniques 15
and role in decision-making; Comparison between financial accounting,
Cost Accounting and Management Accounting; Analysis of Financial
Statements: Concept, objectives, types of financial statements analysis;
Techniques of Analysis: Comparative Financial Statements, Common-size
Statements, Trend analysis.
II Ratios analysis: liquidity, solvency, profitability and turnover; Fund flow 15
and cash flow statements: Need, objectives and methods of preparation;
III Budgeting: Concept, objectives, merits and limitations; Essentials of 15

budget administration; Types of Budgets: Functional budgets, Fixed and
flexible budgets; Standard costing: Concept of standard cost and standard
costing, advantages, limitations and applications; Variance Analysis:
Concept, material and labour.
IV Absorption versus variable costing: Concept, important terms, distinctive 15
features and income determination; Cost-Volume-Profit Analysis, Break-
even analysis, Angle of incidence, Margin of safety, determination of cost
indifference point; Responsibility accounting: Concept, significance,
types of responsibility centers; Divisional performance measurement:
Financial and non-financial measures; Transfer pricing; Management
reporting: Concept, needs, types and essentials of good report.

Examination:
 Theory 30
70
Class Participation 05
Mid Term Exam: 15
 Agarwal, M.L and Gupta K.L. Management Accounting, Sahitya Bhawan .
 Arora, M.N. Management Accounting. Vikas Publishing House, New Delhi.
 Brigham, E.F.and Houston, J. F. : Fundamentals of Financial Management, Cengage, New
Delhi.
 Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg.
 Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill.
 Goel, Rajiv, Management Accounting. International Book House, H.V
 Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education
 Maheshwari, S.N. and S.N. Mittal. M a n a g e m e n t Accounting. Shree Mahavir
 Managemen tAccounting. Dorling Kindersley(India) Pvt. Ltd..
 Singh, S. K. and Gupta Lovleen. Management Accounting – Theory and Practice.
 Singh, Surender. Management Accounting, Scholar Tech Press, New Delhi.
Session: 2023-24
Part – A Introduction
Subject Commerce
Semester VI
Name of the Course Auditing
VAC)
Annexure-I)
Course Learning Outcomes (CLO) After completing the course, the learner will be
able to:
1. Understand the meaning and nature of
Auditing.
2. Learn various types of Audit & its relevance.
3. Evaluate the duties and responsibilities of
auditors.
4. Apply due diligence with professional
ethics.
3 1 4
Contact Hours 3 1 4
Note: The examiner will set 9 questions in all covering the course learning outcomes
(CLOs). Question No. 1 will be compulsory and comprise of seven parts carrying 2 marks
each. Question Nos. 2 to 9 will carry 14 marks each, having two questions from each unit.
Students are required to attempt 5 questions in all, selecting one question from each unit
Unit Topics Contact
Hours
I Auditing: Concept, nature, objectives, scope, advantages and 16
disadvantages; Types of audit: Internal audit, external audit,
proprietary audit and efficiency audit; Audit process; Audit
programme; Audit and book; Audit evidence and working papers;
Pre audit preparation; Audit of e-commerce transactions;
Difference between audit & investigation.
II Methods of audit work: Internal checking system, test checking, 14
routine checking, internal control, audit procedure; Vouching:
Concept, objectives and importance; Vouching of cash book,
purchases book, sales book, bill receivable book and bills payable
book.
III Journal proper and debtor: Creditor ledgers, verification of assets 16
and liabilities; Audit of limited companies; Company Audit:
Appointment of auditor, powers, duties and liabilities; Divisible
profits and dividend; Auditor’s report: Cleaned and qualified
report; Process of removing objections.
Part-A Introduction
IV Directions of Comptroller and Auditor general of India; Audit 14

reports: Concept, importance, types; Investigation: Concept,
nature, procedure and objectives, investigation and due diligence;
Professional ethics of auditing; Concept of CAAT (Computer
Assisted Audit techniques).
 Theory 30 Examination:
Class Participation 05 70
Mid Term Exam 15
Part-C Learning Resource
 Gupta, Kamal and Ashok Gupta, Fundamentals of Auditing, Tata McGraw Hill.
 Kapoor, N.D., Auditing, S Chand, New Delhi.
 Saxena, R.G., Principles and Practice of Auditing, Himalaya Publishing House ,New Delhi.
 Spicer and Pegler, Auditing: Khatalia’s Auditing
 Tandon, B.N., Practical Auditing, S. Chand Company Ltd.
Subject Commerce
Semester VI
Name of the Course Business Statistics
VAC
Annexure-I)
1. To expose students to basic Statistical concepts.
2. To inculcate an analytical approach to the subject matter.
3. Analyse the process and documents required for raising capital
for the company.
4. To study and critically analyze statistical reasoning to
problems of business.
5*.
Credits 3 1 4

I Concept and definition: Statistics as a Subject of Study, Describing 15
Characteristics by numbers, Information and Data, Processing
information and use of statistical procedures, Statistical variables:
Qualitative and Quantitative
II Frequency, Stem and Leaf Display, Frequency Distributions, Data 15
Grouping: Discrete and Continuous, Introduction to Graphs, Graph for
Qualitative variables, Graph for Quantitative variables, Various types
of graphs and diagrams: pictographs, bar diagram, scatter diagram,
histogram, pie chart, frequency curve and frequency polygon
III Measures of Central Tendency: Mean, Median and Mode, Weighted 15
Average, Geometric Mean, Harmonic Mean, Relative merits of Mean,
Median and Mode in a distribution, Mean of two or more means,
Measures of Dispersion, Skewness and Kurtosis
IV Introduction to Correlation, Karl Pearson’s product moment Co- 15
efficient of Correlation, Positive, negative and zero correlation,
Correlation through Scatter diagrams, Interpretation of Correlation
Co-efficient, Simple and Multiple Correlation; Regression and the
criterion for the Line of Best Fit, Explained and Unexplained
Variation, Multiple Regression
Internal Assessment: End
Term
 Theory Exam
Class Participation Seminar/Presentation/Assignment/Quiz/Class
Test etc.Mid Term Exam:
1. Dhingra IC & MP Gupta, Lectures In Business Statistics, Sultan chand and Sons, New Delhi 2009
2. Gupta SP and Archana Agarwal, Business Statistics (Statistical Methods) Sultan chand and Sons,
New Delhi, 9th Edition 2013
3. Gupta SC, Fundamentals of Statistics, Himalaya Publishing House
4. Richard Levin and David Rubin, Statistics for Management, Prentice Hall Of India, New Delhi,
2011,7th Edition
5. Sharma J K,Fundamentals of Business Statistics, Second Edition, Vikas Publishing House Private
Limited,2013
6. Siegel, Andrew, Practical Business Statistics, Irwin Mcgraw Hill International Edition 4th
7. Rajagopalan SP and Sattanathan R B Business Statistics and Operations Research, Vijay Nicole
Imprint Private Limited, Chenna
Session: 2023-24
Part-A Introduction
Subject Commerce
Semester VI
Name of the Course Business Environment of Haryana
Course Type: (CC/MCC/MDC/ CC-M
CCM/DSEC/VOC/DSE/PC/
AEC/ VAC
Annexure-I)
Pre-requisite for the course Nil
(if any)
Course Learning Outcomes (CLO) After completing this course, the learner will be able
to:
1. Understand the economy of Haryana.
2. Know the problems and challenges of business
environment in Haryana.
3. Learn the various sources of agriculture credit.
4. Understand the role of MSMEs and other
institutions in the development of economy of
Haryana.
3 1 4
Contact Hours 3 1 4
Question No. 1 will be compulsory and comprise of seven parts of 2 marks each. Question
Nos. 2 to 9 will carry 14 marks each, having two questions from each unit. Students are
required to attempt 5 questions in all, selecting one question from each unit and the
compulsory question.
I Business environment: Concept and types; Haryana economy: 15
Nature, characteristics and problems; Concept of economic
development; Haryana economy since its inception: Income,
population, health & nutrition and sex ratio.
II Haryana agriculture: Nature, cropping pattern, role of 14
agriculture in Haryana economy, measures for development in
agriculture; Crop Insurance: concept and process of MSP
determination, FPOs.
III Agriculture credit: Agriculture finance- Concept and types; 16
Credit needs of farmers; Sources of credit: Institutional and non-
institutional sources; NABARD; Rural indebtedness: Causes,
consequences and debt relief measures.
IV Industrial growth in Haryana: Role of HSIDC, development of 15
Industrial parks, SEZs and industrial corridors in Haryana,
Sector wise growth (Automobiles, pharmaceuticals, textiles, IT
and agriculture-based industries); Industrial problems and
challenges; Industrial financial institutions in Haryana.
Examination:
 Theory 30
70
Class Participation. 05
Mid-Term Exam: 15
 Haryana for Industry, Designed and produced by the Publicity Division, I.A.G.
Department of Industries, Haryana, Chandigarh,
 HKVIB: For Strengthening rural economy, Designed and produced by the Publicity
Division, , I.A.G. Department of Industries, Haryana, Chandigarh,
 HSIIDC: Haryana’s Industrial Catalyst, Designed and produced by the Publicity
Division, I.A.G. Department of Industries, Haryana, Chandigarh.
 HSSI & EC: In the Service of Small Entrepreneurs, Designed and produced by the
Publicity Division, I.A.G. Department of Industries, Haryana, Chandigarh.
Part A - Introduction
Name of Programme Commerce
Semester VI
Name of the Course Advertising and Personal Selling
Course Type CC-M
Course Learning Outcomes (CLO) CLO 1: Understand the nature and importance of
After completing this course, the learner will advertising.
be able to: CLO 2: Prepare Ad Copy and media planning.
CLO 3: Comprehend the conceptual framework of
personal selling.
CLO 4: Learn skills to execute various stages of
personal selling.
3 1 4
Teaching Hours per week 3 1 4
Max. Marks 100 0 100
Examination Time 3 hours - -
Part B- Contents of the Course
Instructions for Paper- Setter: The examiner will set 9 questions asking two questions from each
unit and one compulsory question by taking course learning outcomes (CLOs) into consideration. The
compulsory question (Question No. 1) will consist of 7 parts covering entire syllabus. The examinee
will be required to attempt 5 questions, selecting one question from each unit and the compulsory
question. All questions will carry equal marks.
I Basics of Advertising : Concept and Features, Significance, 16
Classification of Advertising, Integrated Marketing Communication
(IMC) - Elements, Behavioural Model (E.K. Strong AIDA),
DAGMAR Model (Russell Colley), Heirarchy of Effects (Lavidge
and Steiners) ƒ Ad Agency : Various Functional Department, Types,
Measures for gaining and reasons for loosing clients, Evaluation
Criteria for Selecting an Advertising Agency, ƒ Media : New Media
Options, Forms of Digital Media, Media Objectives, Criteria for
Selecting Suitable Media, Methods of Setting Advertising Budget
II Creativity &Research: Developing advertising copy - print, broadcast 14
and digital media, Pre-test and post-test methods. ƒ Society: Socio-
economic contribution and criticisms of advertising, professional
courses and careers in the field of advertising ƒ Regulatory framework
of advertising: Legal Framework of Advertising, Role of Information
and Broadcasting Ministry (IBM), Self-Regulatory Bodies –
Advertising Standards Council of India(ASCI) and Indian
Broadcasting Foundation(IBF)
III Sales planning : Concept, Process, Sales Forecasting - Methods and 16
Limitations ƒ Sales controlling : Concept of Sales Budget and Sales
Audit, Sales Quota - Methods and Types, Objectives and Factors
Determining and Designing Sales Territory ƒ Recent trends -
Importance of Customer Feedback, Sales Management - Data Mining,
Role of IT
IV Personal Selling: An overview of personal selling; functions of a 14

sales person, characteristics of a sales person, Sales as a career.
Importance and role of Personal Selling, Building trust and Sales
Ethics.
Total Contact Hours 60

Internal Assessment: 30 End Term Examination: 70
 Theory 30  Theory: 70
 Class Participation: 5 Written Examination
 Seminar/presentation/assignment/quiz/class test etc.: 10
 Mid-Term Exam: 15
Part C-Learning Resources
Recommended Books/e-resources/LMS:
 Aaker, D.A. and Myers, J.G.- Advertising Management, Prentice Hall, New Delhi.
 Batra, R., Myres, J.G. and Aaker, D.A.- Advertising Management, Prentice Hall, New Delhi.
 Chunawala, S. A.- Sales Management with Personal selling and salesmanship, Himalaya
Publishing house.
 Davis, J.J.-Advertising Research, Prentice Hall, New Delhi.
 Johnston, M. and Marshall, G.-Churchill/Ford/Walker’s Sales Force Management, McGraw
Hill, Singapore.
 Gupta, C. B.- Personal selling and salesmanship, Scholar Tech Press, MKM Publishers.
 Norris, J. S.- Advertising, Prentice Hall, New Delhi.
 Stanton, W.J. and Shapiro, R.- Management of A Sales Force, McGraw Hill, Singapore.
Session: 2024-25
Semester VII
Name of the Course Organizational Behaviour
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Understand conceptual framework of OB
After completing this course, the learner will and apply the knowledge of personality in
be able to: the context of organizations.
CLO 2: Understand the behavior of individuals in
organizations in terms of learning, attitude
and perception.
CLO 3: Interpret and make use of the key concepts
with regard to group behaviour and
transactional analysis.
CLO 4: Comprehend conflicts and change
management in organizational context.
3 1 4
I Organizational behaviour: Concept, significance, relationship with 16
other disciplines; Approaches to organizational behaviour; challenges
and opportunities for organizational behaviour; Personality: Concept,
determinants and theories; Big five personality traits, The Myers
Briggs type indicators, self theory, personality traits influencing OB;
Psycho-analytical, Social learning, situation strength, traits activation;
other personality traits influencing OB; Implication of personality for
managers.
II Learning: Concept, process, principles; Theories of Learning: 14
classical, operant conditioning, social, cognitive; Learning through
reinforcement; Organizational behavior in learning organization;
Attitude: Concept, components, formation, changing of attitude, work
related attitude; Perception: Concept, process perceptual selection,
factors influencing perception, perceptual organization and
interpretation, perceptual distortion, attribution process; Implication of
perception for managers.
III Foundations of group behavior: Group dynamics- Concept, functions, 15

type of groups, group dynamics norms, role, status, size of leadership,
composition proxemics, stages of group development; Group
cohesiveness; Group decision making; Transactional analysis:
Concept, scope, components and benefits of transactional analysis.
IV Organizational conflicts: Concept, types and sources of conflict, 16

conflict process, functional and dysfunctional aspects of conflicts,
levels of conflict, conflict management and negotiations; Management
of change: Concept, causes of change, types of planned and unplanned
change, resistance to change, models of managing planned change;
organizational development: Concept, benefits, process, effectiveness
and limitations, techniques, Action research organization development
and change model.

 Aswathappa, K.: Organizational Behaviour, Himalaya Publishing House, New Delhi.
 Griffin R. W and Moorhead, G. Organizations Behavior: Managing people and organizations,
Cengage Learning (South- Western).
 Luthans, Fred: Organizational Behaviour, McGraw-Hill, New York.
 Nahar, A., Rao PCK, Kumar, N.R.: Organizational Behaviour, Sultan Chand & Sons, New Delhi.
 Prasad, L.M.: Organizational Behaviour, Sultan Chand & Sons, New Delhi.
 Robbins & Stephen, Judge Timothy and Vohra Neharika: Organizational Behavior, Pearson India
Education, New Delhi.
 Subba Rao, P.: Organziational Behaviour (Text, Cases, Games), Himalaya Publishing House, New
Delhi.
Session: 2024-25
Semester VII
Name of the Course Financial Management
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Know the scope and recent developments of
After completing this course, the learner will financial management.
be able to: CLO 2: Develop financial plans for businesses.
CLO 3: Know long term and short term investment
decisions methods.
CLO 4: Learn dividend decisions and models of
dividend.
3 1 4
I Financial Management: Nature, significance, objectives and scope; 15
Functions of finance executive in an organization; Time value of
money.
II Financial forecasting; Concept, benefits and techniques; Sources of 15
finance; Financial planning: Need, importance, process and drafting a
financial plan; Cost of Capital: Concept, Significance, computation of
cost of capital- simple and weighted; Recent developments in financial
management.
III Capital structure: Concept, determinants and theories; Capital 15

Budgeting Decisions: Nature, importance, factors influencing capital
expenditure decisions, Evaluation criteria and risk analysis; Capital
rationing.
IV Working Capital Management and Control: Need, types & 15

determinants, assessment of working capital requirements;
Management of cash; Marketable securities; Receivables; Dividend
decisions: Concept, types of dividend, dividend policies, determinants
of dividend decisions, theories of dividend, dividend practices in India.

 Hampton: Financial Decision Making, Prentice Hall of India, New Delhi.
 Khan, M. Y. and Jain ,P.K.: Financial Management, Tata McGraw Hill, New Delhi.
 Pandey, I.M. Financial Management, Vikas Publishing House, Delhi.
 Prasanna, Chandra: Financial Management, Tata McGraw Hill, New Delhi.
 Kishore, Ravi M.: Financial Management Taxmann Publications Pvt. Ltd., New Delhi.
 Sinha, Pradip Kumar: Financial Management, Excel Books, New Delhi.
 Van, Horne: Financial Management and Policy, Prentice Hall of India, New Delhi.
Session: 2024-25
Semester VII
Name of the Course Indian Business Environment
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Understand concept and nature of Business
After completing this course, the learner will Environment.
be able to: CLO 2: Acquaint environmental scanning and
economic planning.
CLO 3: Develop an understanding of various
economic and technological policies
pertaining to business environment.
CLO 4: Familiarize with legal aspects of Indian
Business Environment.
3 1 4
I Business environment: Concept, nature, importance and types of 15
environments; Changing dimensions of business environment;
Interaction matrix of different environment factors; Organisational and
Environmental scanning: Concept, objectives, process and techniques;
Economic planning in India: Success and failure.
II Economic system; Salient feature of Indian economy; Liberalisation; 15
Privatization; Globalization; Disinvestment in public sector units;
NITI Ayog- concept, significance, objectives and machinery; Business
ethics; Corporate governance; Social responsibility of business; Social
audit.
III Fiscal policy; Monetary policy; Industrial policy; Industrial licensing 15

policy; EXIM policy; Industrial sickness; Development and protection
of small-scale industry; Technology transfer.
IV The environment (Protection) Act; Consumer Protection Act; 15

Competition Act; Foreign Exchange Management Act; Intellectual
Property Law in India.

 Akhileshwar Pathak: Legal Aspects of Business. New Delhi: Mc Graw Hill Education.
 Arya, P. P. and Tandon, B. B.: Economic Reforms in India, Deep and Deep Publishers, New
Delhi.
 Aswathappa, K: Essentials of Business Environment, Himalaya Publishing House, New Delhi.
 Cherunilam Francis: Business Environment, Himalaya Publishing House, New Delhi.
 Economic Survey – Various Issues, Govt. of India, Ministry of Finance.
 Justin Paul: Business Environment, Tata McGraw Hill, New Delhi.
 Mishra and Puri: Economic Environment of Business, Himalaya Publishing House, New Delhi.
 Rosy Joshi and Sangam Kapoor: Business Environment, Kalyani Publishers, New Delhi.
 Saleem Saikh: Business Environment, Himalaya Publishing House, New Delhi.
 Sengupta, N.K: Government and Business in India, Vikas Publication, New Delhi.
Session: 2024-25
Part A – Introduction
Semester VII
Name of the Course Business Research Methods
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Formulate research problem and identify
After completing this course, the learner will variables.
be able to: CLO 2: Develop an understanding of various research
designs.
CLO 3: Demonstrate knowledge of research process
by undertaking a literature review.
CLO 4: Interpret results generated from data analysis
and report the findings.
CLO 5*: Applications of statistical techniques using
statistical softwares.
Credits Theory Practical Total
3 1 4
Examination Time 3 hours 3 hours -
I Business research: Concept, significance, categories-basic, applied; Types 12
of research: Analytical, applied, conceptual, empirical, experimental,
casual; Approaches to research: Quantitative, qualitative, longitudinal,
cross sectional; Methods vs methodology; Research Problem:
Concept, selection, defining research questions, formulation of
research problem, framing of research hypothesis, developing research
plan.
II Research process: Concept, steps; Research design: Concept, significance, 11
types – Descriptive, exploratory, conclusive, experimental; Variables:
Meaning, need, types; Measurement: Scales of measurement; Likert’s
scale: Concept, types; Reliability; Validity: concept, types; Literature
Review: Concept, process, types-traditional, conceptual, narrative,
systematic, critical, Meta- analysis; Citation; Referencing (APA style).
III Sampling: Concept, need, types, characteristics of a good sample; 11
population vs sample; types of errors; Data collection and analysis:
Types, tabulation, approaches; Questionnaire, interview, observation,
experimentation, survey methods, case study method; Hypothesis
Testing: Concept, process, types, t- test, z-test (single, two populations
and paired sample); Test of Association: Chi Square test; ANOVA;
Multiple Regression Analysis; Factor analysis.
IV Interpretation of data: Concept and techniques; Report writing: 11
Significance, types of reports, Layout of a good report, Precautions in
report writing; Writing a research proposal: Purpose, nature, evaluation,
content, format, considerations, presentation; Research ethics: concept;
need, principles, ethical issues in research.
Practicals Contact Hours
V* Applications of questionnaire analysis, hypothesis testing: T-test, Z-test, 30
chi square test, ANOVA (one factor and two factors) using statistical
softwares, report writing.
 Practicum 10  Practicum 20
 Class Participation: - Lab record, Viva-Voce, write-up and
 Seminar/Demonstration/Viva-voce/Lab records etc.: 10 execution of the practical
 Mid-Term Exam: -
 Adhikari, D. & Pandey, D. L., Business Research Methods, Asmita Publications.
 Bajpai, N., Business Research Methods, Pearson Education, India.
 Cooper, Donald & Schindler, S., Business Research Methods, McGraw Hill, Indian Edition.
 Kale, N.G., & Ahmed, M., Business Research Methods, Vipul Prakshan.
 Karunakarna, K., Business Research Methods –Text and Cases, Himalaya Publishing House.
 Malhtora, K. Naresh, Marketing Research, Pearson.
 Nargundkar, R., Marketing Research: Text and Cases, McGraw Hill Publication.
 Sekran, Uma, Research Methods in Business, Goodreads.
Session: 2024-25
Semester VII
Name of the Course Business Valuation
Course Type OEC
Course Learning Outcomes (CLO) CLO 1: Understand the concept of valuation.
After completing this course, the learner will CLO 2: Critically evaluate the approaches of business
be able to: valuation.
CLO 3: Gain insights on valuation of assets and
liabilities.
CLO 4: Apply the valuation techniques in Merger &
Acquisition.
3 1 4
I Valuation: Understanding value, nature and scope of valuation, types, 16
objectives, determination of value; Business Valuation: Concept,
elements, importance, valuation approaches, choice of approach, fair
market value, adjustment, efficient market hypothesis, impact of
capital structure on the market value of the company.
II Discounted cash flow valuation: Concept, assumptions, importance, 14
advantages, procedure and application; Asset Valuation: Determining
book value, adjustment in book value, factors in assets valuation;
Valuation of Assets & Liabilities: Valuation of fixed assets, valuation
of investments.
III Valuation of intangibles assets: Concept, criteria for identification, 14

valuation, Issues in valuation; Valuation of brands: Concept, need,
steps, approaches; Valuation of intangibles capital: Concept, need,
components, approaches; valuation of liabilities.
IV Valuation of Merger & Acquisition: Concept, forces driving M&A 16

activities, theories, estimating merger gains and costs, challenges in
merger process, valuation of M&A, legal procedure, takeover
defences; Restructuring: Meaning, broad areas, techniques,
implications.
 Moshal, B.S. -Business and Industrial Laws, Ane Books Pvt. Ltd.
 Kumar, H.L. -Compliances under Labour Laws, Universal Law Publishing Co.
 Kapoor, N.D. -Elements of Industrial Laws, S. Chand & Sons.
 Ghosh, P. and Nandan, S.- Industrial Relations and Labour Laws, McGraw Hill.
 Srivastava, S.C. -Industrial Relations and Labour Laws, Vikas Publishing House.
 Tulsian, P.C.- Business and Industrial Laws, Tata Mc-Graw Hill Education.
Session: 2024-25
Semester VII
Name of the Course Strategic Management
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Get the knowledge of strategic management
After completing this course, the learner will process and develop strategic vision, mission,
be able to: and objectives of business.
CLO 2: Understand the various level of strategy along
with available generic strategic alternatives.
CLO 3: Learn the strategic choice making process.
CLO 4: Understand the various issues involved in
strategic implementation along with the
process and techniques of strategic evaluation
and control.
3 1 4
I Strategy: Concept, characteristics, importance and levels; Strategic 15
decision making: Concept, significance and approaches; Strategic
management process; Developing a strategic vision, mission and
setting objectives.
II Strategy formulation: Environmental appraisal: Concept and 15
components of environment; Analyzing the external (general and
industry) environment; Organizational appraisal; Dynamics of internal
environment, methods and techniques of organizational appraisal;
Porter’ generic strategies.
III Strategy alternatives: Stability, expansion, retrenchment and 15

combination strategies; Variations strategy: Internal and external
alternatives, related and unrelated alternatives, horizontal and vertical
alternatives; Competitive business strategy, Cost leadership focus and
differentiation strategy, international level strategic alternatives;
Strategic choice: Process, choice tmodels, managerial factors.
IV Strategy implementation: Challenges of change and organizational 15

learning; Strategy and structural decisions; Behavioural issues in
implementation; Operational decisions in implementation; Strategic
evaluation and control: Need, process and techniques; Strategic issues
in technological era; Strategic management for new entrepreneurial
ventures.

 Bhattacharya S.K. and Venkataramia N.: Managing Business Enterprises: Strategies, Structure
and
Systems, Vikas Publishing House, N. Delhi.
 Ferrel Lucas and Luck: Marketing Strategy, Dryden Press.
 Gupta, C. B., Strategic management- Text and Cases, S. Chand and CO. New Delhi.
 Jauch and Glueck: Business Policy and Strategic Management. Tata McGraw Hill, N. Delhi.
 Kazmi, Azhar: Business Policy, Tata McGraw Hill Publishing Co. Ltd., N. Delhi.
 Miller, Alex: Strategic Management, Irwin McGraw Hill, Boston.
 Thompson, Arthur A. : Strategic Management, Tata McGraw Hill, N. Delhi.
Session: 2023-24
Semester VII
Name of the Course RETAILING
Course Type CC-HM
After completing this course, the learner will Retailing.
be able to: CLO 2: Strategic Planning, Ownership Styles and Retail
Formats
CLO 3: Understanding the Retail Consumer and Basic
Customer Analytic
CLO 4: Retail Advertising and Promotions
3 1 4
I Introduction: Meaning, nature, scope, importance, growth and present size 16
of distribution and retail industry. Career in retailing and distribution,
Future of retailing and distribution in India Distribution channels - concept
and role; types of distribution channels; Factors affecting choice of
distribution channel;.
II Retailer and wholesaler; Physical distribution of goods, Transportation ; 14
Warehousing; Inventory control ; Order Processing. Marketing Channels:
Definition & Importance, Functions of Marketing Channels – Intensive,
Selective & Exclusive distribution strategies, Decisions in Channel
Management Wholesaling: Concept, Importance, Functions –Wholesaler
Marketing Decisions – Trends in Wholesaling
III Types of Retailing: Stores classified by owners; Stores classified by 16
merchandising categories; Wheel of retailing; Traditional retail formats vs.
modern retail formats in India; Store and non-store based formats; Cash and
carry business - Meaning, nature and scope; Retailing models – Franchiser
franchisee, directly owned; Wheel of retailing and retailing life cycle; Co-
operation and conflict with other retailers.
IV Management of Retailing Operations: Retailing management and "the total 14

performance model; Functions of retail management; Retail planning -
importance and process; Developing retailing strategies, An overview of
online Retailing

 1. Retailing Management – Swapna Pradhan
 2. Channel Management & Retail Management – Meenal Dhotre
 3. Retail Management – Gibson Vedamani
 4. Marketing Management – Kotler Philip
 5. Physical Distribution & Logistics Management – Dr. Subhash Bhave
Session: 2024-25
Part A – Introduction
Semester VIII
Name of the Course Human Resource Management
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Understand the concept of Human Resource
After completing this course, the learner will Management in Indian and Global context.
be able to: CLO 2: Learn about manpower planning, recruitment
and selection process.
CLO 3: Gain insights of HR Development and career
planning.
CLO 4: Develop the understanding of performance
appraisal and compensation decisions.
3 1 4
I Human resource management: Concept, evolution, scope and 16
importance, objectives and functions; Qualities, role and functions of
human resource manager; HRM in dynamic environment; Flexi
working hours; Work from home policy; Human resource policies;
Human resource planning; Job analysis.
II Recruitment; Selection; Induction and placement; Work force 14
mobility: Promotion, demotion, transfer and separations.
III Training; Executive development; Career planning and development; 16

Job evaluation; Quality of work life.
IV Performance and potential Appraisal; Compensation management; 14

incentives and employee benefits; Personnel records & HR audit;
International human resource management; Job satisfaction.

 Armstrong, M. Handbook of HRM Practice. USA: Kogan Page.
 Ashwathhapa K.– Human Resource management McGraw hills.
 Basak, S. P. Human Resource Management: Text & Cases.: Pearson.
 Mamoria, C.B., S.V. Gankar, Personnel Management: Himalaya Publication.
 Dessler, G. Human Resource Management. New Delhi: Prentice Hall.
 Rao VSP, Human resource management, Excel Publishers.
 Rao, P. Subba. Essentials of Human Resource Management & Industrial Management: Text &
Cases. New Delhi: Himalaya Publication.
Session: 2024-25
Semester VIII
Name of the Course Fraud Investigation and Forensic Accounting
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Understand the fraud red flags and basic
After completing this course, the learner will fraud examination concepts.
be able to: CLO 2: Critically evaluate the various kinds of
corporate frauds.
CLO 3: Comprehend the concept of forensic
accounting in context of corporate frauds.
CLO 4: Gain insights about forensic accounting
techniques and legal issues.
3 1 4
I Financial Crimes: Meaning, prevalence, fraud triangle; Types of 16
financial crimes-fraud, bribery, corruption, money laundering,
terrorism financing; Types of fraud-accounting fraud, asset
misappropriation, consumer fraud, corporate frauds, data theft/cyber
frauds, securities frauds, tax fraud; Channels of financial crime: In-
person, over the phone, digital channels, banking system, cross
channels; Similarities between fraud, theft and embezzlement; White
collar crime.
II Fraud detection & prevention: Definition, mechanism; Red flags: 14
Concept, classification, types, techniques: Horizontal & vertical
analysis, ratio analysis, surprise audits; Perception of Detection;
Approaches to fraud prevention; Fraud Investigation: definition,
axioms, methodology, difference between fraud investigation;
financial statement audit.
III Forensic Accounting: Introduction, meaning, evolution, scope, 16

difference between fraud examination and forensic accounting; roles
and responsibilities of fraud examiners; Role and responsibilities of
forensic accountants; Forensic accounting process: Initialisation,
development of plan, collection of evidences, interviewing and
interrogation, analysis and reporting.
IV Forensic accounting techniques: General, statistical, digital/electronic 14
forensics, data mining; Forensic accounting and Legislations: IT Act,
2000, Prevention of Money Laundering Act 2002, Government
enforcements.

 Gupta, S., Corporate Frauds and their Regulation in India, Bharat Law House Pvt. Ltd.
 Mark, J., & Nigrini, Forensic Analytics Methods and Techniques for Forensic Accounting,
Willey Publishers.
 Kranacher, M. J. and Riley, R.- Forensic Accounting and Fraud Examination, Wiley Publishing.
 Golden, T. and Salak, S.- A Guide to Forensic Accounting Investigation, Wiley Publishers.
Session: 2024-25
Semester VIII
Name of the Course International Business
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Develop an understanding of changing
After completing this course, the learner will dynamics of international business.
be able to: CLO 2: Understand MNCs and theoretical
dimensions of international trade
CLO 3: analyze the significance of different regional
economic integration and international
economic organizations.
CLO 4: Familiarize with foreign exchange market.
3 1 4
I International business: Nature, importance and scope; Framework for 15
analyzing international business environment: Geographical,
economic, socio-cultural, political and legal environment;
Internationalization stages and orientations; International product life
cycles; Modes of entry into international businesses; Technology
transfers: importance, types and issues.
II Multinational corporations: nature, types and role; Foreign investment: 15
Nature, types and barriers; Tariff and non-tariff barriers; Theories of
international business; Balance of payments (BOP).
III Regional economic co-operation: Concept, types and rationale, 15
Structure and functioning of EU, USMCA, ASEAN, SAFTA;
International economic institutions: WTO, UNCTAD, IMF, World
Bank; Generalized system of preferences; International commodity
agreements.
IV Foreign exchange markets: Nature, participants; Foreign exchange 15
rate: Concept, determinants; Exchange rate systems: Fixed and
floating, soft peg, crawling peg, free float, managed float; Exchange
rates arrangement in India; Foreign exchange risks and exposures:
Types and management.
 Alan, M. Rugman and Richard, M. Hodgetts: International Business, Pearson Publication, New
Delhi.
 Arya, P. P. and Tondon, B. B.: Economic Reforms in India; Deep and Deep, New Delhi.
 Cherunilam Francis, International Business: Texts and Cases, Himalaya Publishing House, New
Delhi.
 Daniels Radebaugh Sullivan: International Business Environments and Operations, Pearson
Publication, New Delhi.
 Griffin, R. W. & Pustay, M. W. (2015). International Business: A Managerial Perspective. Pearson.
 Menipaz, E., Menipaz A. and Tripathi S.S. International Business : Theory and Practice.
 Michael, R. Czinkota; Llkka, A. Ronkainen; and Michael, H. Moffet: International Business,
Thomason Publication, New Delhi.
 New Delhi. Sage Publications India Pvt. Ltd
 Robert Grosse and Duane Kujawa: International Business, Irwin Publication, New Delhi.
 Saleem Saikh, Business Environment, Himalaya Publishing House, New Delhi.
 Sundaram Anant, K. and Black, J. Stewart: The International Business Environment, Prentice Hall
of India, New Delhi.
 Tayeb Monis H.: The Global Business Environment – An Introduction, Sage Publication, New
Delhi.
 Vyuptakesh Sharan: International Business: Concepts, Environment and Strategy, Pearson
Publication, New Delhi.
Session: 2024-25
Semester VIII
Name of the Course Stock Market Operations
Course Code B23-COM- 804
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Understand Investments and securities
After completing this course, the learner will market.
be able to: CLO 2: Comprehend about the Stock exchanges
functioning and indices.
CLO 3: Gain insights on foreign stock exchanges.
CLO 4: Know about mutual fund trading and recent
developments.
CLO5* Develop skills on practical aspects of stock
market operations.

3 1 4
Examination Time 3 hours 3 hours -
I Fundamentals of Investment: Concept, investment process, features, 12
types of investors, investment alternatives; Securities market in India:
Concept, functions, types, intermediaries; Primary Market: Concept,
role, methods of flotation of capital, investor protection, recent trends
in primary market, SEBI guidelines for primary market; Secondary
Market: Concept, organization regulatory framework for stock
exchanges in India, defects in working of Indian stock exchanges,
SEBI measures for secondary market.
II Listing of securities: Merit and demerits, listing requirements, procedure, 11
fee, listing of right issue, bonus shares, further issue, delisting
procedure; DEMAT: Concept, opening requirements, type of brokers;
Stock market terminologies: Stock split, market trends, crash, types
of trading, types of order, correction, dividend, circuit, bad delivery,
short delivery, intraday trading, margin trading, rolling statement,
clearance statement.
III Indian Stock Exchanges: BSE-different trading systems, share 11
groups, BOLT system, types of settlements, pay in and pay out,
auction; NSE-market segments, NEAT system, market types,
DEMAT settlement, institutional segment, funds settlement, auction,
OTSEI-need, features, participants, listing procedure, trading and
settlement, factors; Overview of foreign stock exchanges: NYSE &
NASDAQ- trading players, role of specialist, trading and technology
procedure.
IV Stock market indices: Concept, purpose, considerations in developing 11
index, methods (weighted aggregate value method, weighted average
of price relative method), stock market indices in India-BSE
SENSEX, NSE indices- S&P, CNX Nifty, scrip selection criteria;
Mutual funds: History, organization, types of mutual fund schemes,
Net Assets Value (NAV), Role of AMCs in mutual funds, mutual
fund companies in India, prospects, recent developments
Practical Contact Hours
V* Discuss the following with live session demonstration, hands on practice
session and through case studies
 DEMAT – opening and trading.
 How to apply for IPO. 30
 Intraday trading strategy.
 Delivery and settlement procedure.
 Virtual Trading.
 Visit to NSE/BSE.
 Compute NAV of a mutual fund.
 Analyse various schemes of Mutual Funds and compute exit load.
 Practicum 10  Practicum 20
 Class Participation: - Lab record, Viva-Voce, write-up and
 Seminar/Demonstration/Viva-voce/Lab records etc.: 10 execution of the practical
 Mid-Term Exam: -
 Ahuja, N. L., Dawar, V., & Arrawatia, R. Corporate finance, PHI Learning Pvt. Ltd.
• Damodaran, A. Investment Validation: Tools and Technique for Determining value of any assets,
John Wiley & Sons.
• Chandra, P.- Investment Analysis and Portfolio Management, Tata McGraw Hill.
• Goel, S. Financial Markets, Institutions and Services, PHI learning.
• Gitman, L.J. and Joehnk, M.D.- Fundamentals of Investing, Pearson.
 Kumar, Vinod and Nangia, Raj Sethi, Investing in Stock Markets, Anne books.
• Madura, Jeff, Personal Finance, Pearson.
• Pandian, P. ―Security Analysis and Portfolio Management. Vikas Publishing House, New
Delhi.
• Ranganatham, M., & Madhumathi, R. ―Security Analysis and Portfolio Management, Pearson
Education, India.
 Rustagi, R. P. Investment Management Theory and Practice, Sultan Chand & Sons.
• Singh J.K. and Singh A.K. ―Investing in Stock Markets, A K Publications, Delhi.
• Tripath V. & Pawar N. ―Investing in Stock Markets, Taxmann Publications.
Session: 2024-25
Semester VIII
Name of the Course Supply Chain Management
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Understand the conceptual framework of
After completing this course, the learner will supply chain management.
be able to: CLO 2 Appreciate the role of SCM and its relationship
with marketing mix.
CLO 3: Comprehend the role of SCM in value delivery
CLO 4: Be familiar with the operational and
technologies used in SCM.
3 1 4
I Supply Chain Management: Concept, scope and importance in 16
business operations; SCM vs Physical distribution approach -
Differences and similarities; Evolution of SCM; Integrating inbound
and outbound logistics: Strategies, techniques and benefits; Customer
focus in Supply Chain: Understanding customer needs, enhancing
customer satisfaction through SCM; SCM and profitability.
II Coordination function of SCM: Inter-functional & Inter-corporate 14
Cooperation; SCM and total cost concept: Cost components, cost
minimization strategies; SCM and marketing mix: Product, price,
place, promotion integration; SCM's Influence on marketing
strategies; Systems approach to SCM: Holistic view, benefits and
challenges.
III Marketing Channels: Functions, types, and role of channel members in 14

SCM; Integrating marketing channels with marketing mix; Marketing
channels and retailing strategy; Supply chain as value delivery system:
Creating and delivering value, enhancing customer experience;
Vendor relationships and distribution channel design.
IV Customer service: Strategy and practices developing effective 16

customer service; Integration for Efficiency: Transportation and
logistics, selecting the right mode, multimodal transportation and
documentation; Warehousing and material handling: Types and site
selection; Order processing and management; SCM and information
technology: IT-enabled SCM; ERP, JIT, and quality management;
Third party logistics (3PL): Overview and benefits; Supply chain
management in the Indian environment.

 Bowersox D.J. & Closs D.J., Logistics Management, McGraw-Hill International Editors.
 Chadwick and Shan Rajagopal, Strategic Supply Chain Management, Butterworth Heinemann.
 Gattorna J.L. & Walters D.W., Managing the Supply: A Strategy Perspective, McMillan
Business. Glaskowsky NA, Business Logistics, Dryden Press, Ohio, U.S.
 Heskett James, Business Logistics, Physical Distribution and Materials Management. Ronald
Press.
 Sahay B.S., Supply Chain Management: For Global Competitiveness, 1st Ed. McMillan India
Pvt. Ltd., New Delhi.
 Stern LW, El-Ausary Adell and Caughlan Al, Marketing Channels, Prentice Hall of India, New
Delhi.
 Sunil chopra and Peter Meindl, Supply chain management – strategy, planning and operation,
PHI.
Session: 2024-25
Semester VIII
Name of the Course Corporate Governance & Sustainability
Course Type CC
Course Learning Outcomes (CLO) CLO 1: Understand the concept of corporate
After completing this course, the learner will governance through Indian and International
be able to: models.
CLO 2: Know about the legal framework of corporate
governance and disclosure practices.
CLO 3: Gain insights about CSR and Sustainability.
CLO 4: Apply sustainability approach in reporting and
framing of indices.

3 1 4
I Framework of Corporate Governance: Concept, need, evolution, 15
theories; Corporate governance and Arthashastra; Developments in
India; Committees on corporate governance; Listing agreement;
Voluntary guidelines; Elements of good corporate governance;
Legislative framework in India: Board structure, composition board,
board committees, powers; Disclosure and transparency; Mandatory
and non-mandatory requirements; Disclosure under SEBI guidelines.
II Board Committees: Need, types-mandatory committees, audit 16
committee, nomination and remuneration committee, CSR committee,
risk management committee; Corporate governance & stakeholders:
Stakeholder concept, engagement, analysis, types; Rights of
shareholders, protection of minority shareholders, shareholder
activism; Role of institutional investors in corporate governance;
Whistle blower policy; Insider Trading; corporate governance forums:
National foundation for corporate governance, OECD, global
corporate governance forum, international corporate governance
network, European corporate governance institute, The Asian
corporate governance association, corporate secretaries International
association.
III Corporate Social Responsibility: Concept, need and fundamentals of 15
CSR; Approaches to CSR; Companies (CSR Policies) Rules, 2014 &
2021 (Amended); Corporate Citizenship; CSR assessment; CSR and
philanthropy, National voluntary guidelines; Sustainability:
Sustainable development, role of business in sustainable development;
Corporate Sustainability & CSR.
IV Corporate sustainability reporting framework: GRI guidelines; CSR 14
reporting frameworks; Sustainability indices; ESG index;
Sustainability Reporting- meaning, benefits, developments, role of
government; Contemporary Developments: Kyoto protocol; Bali
Roadmap; Integrated reporting, Environmental reporting.
 Aggrawal Sanjay K., Anand Manoj, Corporate Social Responsibility in India: Cases and
Developments After the Legal Mandate, Springer.
 Aggrawal Sanjiv, Corporate Governance: Concept & Dimensions; Snow White Publications Pvt.
Ltd.
 Balasubramanian, N., Law of Corporate Governance: Principles & Perspectives, Snowhite
Publications Pvt. Ltd.
 Kotler, P., & Nancy, Lee, Corporate Social Responsibility, Wiley-India Edition, New Delhi.
 Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,Nw Delhi.
 Mathur, U.C., Corporate Governance and Business Ethics (Text and Cases), Macmillan, India.
 Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New Delhi.
Session: 2024-25
Semester VIII
Name of the Course Advertising and Personal Selling
Course Type CC
After completing this course, the learner will advertising.
be able to: CLO 2: Prepare Ad Copy and media planning.
CLO 3: Comprehend the conceptual framework of
personal selling.
CLO 4: Learn skills to execute various stages of
personal selling.
3 1 4
I Advertising: Concept, nature and importance; Advertising and 16
communication; Types of advertising; Advertising management
process; Social and economic aspects of advertising; Advertising
objectives and budget.
II Copy development and testing: Determining advertising message and 14
copy headlines, body, copy logo, illustration, creative styles and
advertising appeals; Media planning: Print, broadcasting and other
media; Media selection and scheduling; Advertising agency and client
relationship; Evaluating advertising effectiveness – Pre and post-tests.
III Personal selling: Concept, nature, objectives, and importance; 16
Salesmanship: Concept, objectives, importance and types; Types of
selling situations and salesperson, qualities of an effective salesperson;
Career opportunities in personal selling; Differences among personal
selling, salesmanship, and sales force management; Theories of
selling; Buyer-seller dyad.
IV Buying motives and their uses in personal selling; Personal selling 14

process: Prospecting: Concept and methods, pre-approach, approach,
sales presentation, objection handling, closing the sale, follow-up
actions/after sale services; Approaches to personal selling; Sales
reports and sales manuals; Role of IT in personal selling; Ethical
issues in personal selling.

 Theory 30 Theory: 70
 Aaker, D.A. and Myers, J.G.- Advertising Management, Prentice Hall, New Delhi.
 Batra, R., Myres, J.G. and Aaker, D.A.- Advertising Management, Prentice Hall, New Delhi.
 Chunawala, S. A.- Sales Management with Personal selling and salesmanship, Himalaya
Publishing house.
 Davis, J.J.-Advertising Research, Prentice Hall, New Delhi.
 Johnston, M. and Marshall, G.-Churchill/Ford/Walker’s Sales Force Management, McGraw
Hill, Singapore.
 Gupta, C. B.- Personal selling and salesmanship, Scholar Tech Press, MKM Publishers.
 Norris, J. S.- Advertising, Prentice Hall, New Delhi.
 Stanton, W.J. and Shapiro, R.- Management of A Sales Force, McGraw Hill, Singapore.
Session: 2024-25
PartA - Introduction
Name of the Programme B.com
Semester VIII
Name of the Course Constitutional, Human and Moral Values, and IPR
Course Code B23-CHM-808
CourseType CHM& IPR
Pre-requisite for the course (ifany) -
CourseLearningOutcomes (CLO) CLO-1: Learn the different Constitutional Values,
After completing this course, the learner will be Fundamental rights and duties enshrined in the India
able to: Constitution.
CLO-2: Understand humanism, human virtues and values, and
ide of International peace.
CLO-3: Grasp the basic conceptsof Moral Values and
Professional Conduct which are required to become a part of
the civil society and for developing professionalism.
CLO-4:Understandconcepts of Intellectual Property
Rights,Copyright, Patent, Trademark etc., andabout threats of
Plagiarism.

2 0 2
Max. Marks 50 0 50
Examination Time 3 hours
PartB-Contentsofthe Course
Instructions for Paper- Setter: The examiner will set 9 questions asking two questions from each unit and one
compulsory question by taking course learning outcomes (CLOs) into consideration. The compulsory question
(Question No. 1) will consist at least 4 parts covering entire syllabus. The examinee will be required to attempt 5
questions, selecting one question from each unitand the compulsory question. All questions will carry equal
marks.
I Constitutional Values: 8
Historical Perspective of Indian Constitution; Basic Values enshrined in the
Preamble of the Indian Constitution; Concept of Constitutional Morality;
Patriotic Values and Ingredients Nation Building; Fundamental Rights and
Duties ; Directive Principles of the State Policy.
II Humanistic Values: 7
Humanism, Human Virtues and Civic Sense; Social Responsibilities of Human
Beings; Ethical ways to deal with human aspirations; Harmony with society
and nature; Idea of International Peace and Brotherhood
(VasudhaivKutumbkam).
III Moral Values and Professional Conduct 8
Understanding Morality and Moral Values; Moral Education and Character
Building; Ethics of Relations: Personal, Social and Professional; Introduction to
Gender Sensitization; Affirmative approach towards Weaker Sections (SCs,
STs, OBCs, EWS& DAs); Ethical Conduct in Higher Education Institutions;
Professional Ethics.
IV Intellectual Property Rights: 7
Meaning, Origins and Nature of Intellectual Property Rights (IPRs);Different
Kinds of IPRs – Copyright, Patent, Trademark, Trade Secret/Dress, Design,
Traditional Knowledge; Infringement and Offences of IPRs – Remedies and
Penalties; Basics ofPlagiarism policy of UGC.
Note: Scope of the syllabus shall be restricted to generic and introductory
level of mentioned topics.
SuggestedEvaluationMethods
InternalAssessment: 15 End Term Examination: 35
 Theory 15  Theory 35
PartC-Learning Resources
Ahuja, V K. (2017). Law relating to Intellectual Property Rights, India, IN: Lexis Nexis.
Bajpai, B. L., Indian Ethos and Modern Management, New Royal Book Co., Lucknow, 2004.
Basu, D.D., Introduction to the Constitution of India (Students Edition) Prentice Hall of India Pvt. Ltd., New
Delhi, 20th ed., 2008.
Dhar, P.L. & R.R. Gaur, Science and Humanism, Commonwealth Publishers, New Delhi, 1990.
George, Sussan, How the Other Half Dies, Penguin Press, 1976.
Govindarajan, M., S. Natarajan, V.S. Sendilkumar (eds.), Engineering Ethics (Including Human Values),
Prentice Hall of India Private Ltd, New Delhi, 2004.
Harries, Charles E., Michael S. Pritchard & Michael J. Robins, Engineering Ethics, Thompson Asia, New Delhi,
2003.
Illich, Ivan, Energy & Equity, Trinity Press, Worcester, 1974.
Meadows, Donella H., Dennis L. Meadows, Jorgen Randers & William W. Behrens, Limits to Growth: Club of
Rome’s Report, Universe Books, 1972.
Myneni, S.R, Law of Intellectual Property, Asian Law House.
Narayanan, P, IPRs.
Neeraj, P., &Khusdeep, D. (2014). Intellectual Property Rights, India, IN: PHI learning Private Limited.
Nithyananda, K V. (2019). Intellectual Property Rights: Protectionand Management. India, IN: Cengage
Learning India PrivateLimited.
Palekar, Subhas, How to practice Natural Farming, Pracheen (Vaidik) KrishiTantraShodh, Amravati, 2000.
Phaneesh, K.R., Constitution of India and Professional Ethics, New Delhi.
Pylee, M.V., An Introduction to Constitution of India, Vikas Publishing, New Delhi, 2002.
Raman, B.S., Constitution of India, New Delhi, 2002.
Reddy, B., Intellectual Property Rights and the Law, Gogia Law Agency.
Reddy, N.H., SantoshAjmera, Ethics, Integrity and Aptitude, McGraw Hill, New Delhi.
Sharma, Brij Kishore, Introduction to the Constitution of India, New Delhi,
Schumacher, E.F., Small is Beautiful: A Study of Economics as if People Mattered, Blond & Briggs, Britain,
1973.
Singles, Shubham et. al., Constitution of India and Professional Ethics, Cengage Learning India Pvt. Ltd., Latest
Edition, New Delhi, 2018.
Tripathy, A.N., Human Values, New Age International Publishers, New Delhi, 2003.
Wadehra, B.L., Law relating to Intellectual Property, Universal Law Publishing Co.
Relevant Websites, Movies and Documentaries:
Value Education Websites, http://uhv.ac.in, http://www.uptu.ac.in.
Story of Stuff, http://www.storyofstuff.com
Cell for IPR Promotion and Management: http://cipam.gov.in/.
World Intellectual Property Organization: https://www.wipo.int/about-ip/en/
Office of the Controller General of Patents, Designs & Trademarks: http://www.ipindia.nic.in/
Al Gore, An Inconvenient Truth, Paramount Classics, USA.
Charlie Chaplin, Modern Times, United Artists, USA.
Modern Technology – The Untold Story, IIT, Delhi.
A. Gandhi, Right Here Right Now, Cyclewala Productions.
DEPARTMENT OF COMMERCE
CHAUDHARY RANBIR SINGH UNIVERSITY
(A Haryana State Government University)
(Established by the Haryana State Legislature Act 28 of 2014 and
recognized by UGC Act 1956 U/S 2(f) & 12-B)
Scheme of Examination and Syllabus for

Undergraduate Programme
AECs, SECs,VACs
Under Multiple Entry-Exit, Internship and CBCS-LOCFin

accordance with NEP-2020 w.e.f. 2023-24 (in phased
manner)
Semester-I
Nomenclature of the Course: Communicative English-I
Course Code: B23-AEC-1
Course Type: AEC-1
Level of the Course: 100-199
Credits: 2 (Theory 2) Total Marks: 50

End Term Exam Marks: 35
Internal Assessment Marks: 15
Exam Time: 3 Hrs.
Workload: Theory 2 hours
Course Learning Outcomes:
After the successful completion of the course the student will be able to:
E101.1. The students will learn various types of verbal and non-verbal
communication.
E101.2. They will understand the importance of interpersonal communication on
workplaces and different ways of behaviour and communication.
E101.3. They will comprehend the importance of listening skills and its types.
E101.4. They will be introduced to parts of speech and their role in language learning.
Contents of the Course:
Unit I:
Theory and Types of CommunicationVerbal and Non-Verbal Communication
Unit II:
Workplace and Interpersonal CommunicationIntroducing Oneself, Introducing Others, Making
Requests, Offering Help, Congratulating, Making Enquiries and SeekingPermission
Unit III:
Importance of Listening Skills and their types Barriers to Effective Listening and how to overcome them
Note-taking Techniques to capture the main ideas
Unit IV:
Parts of Speech
Suggested Readings:
Hargie, Owen. The Handbook of Communication Skills. Routledge, 2006.
Knapp, Mark L., et al. Nonverbal Communication in Human Interaction. Cengage

Learning, 2013.
West, Richard, and Lynn H. Turner. Understanding Interpersonal Communication: Making

Choices in Changing Times. Cengage Learning, 2010.
Instructions to the Paper Setters:

1. Question No 1 will be compulsory and have 7 questions based on all the four Units
and the students will be required to write answers in 30 words.
2. Question No 2 and 3 will be set on Unit-I covering the entire Unit. Students will be
required to attempt any one.
3. Question No 4 and 5 will be set on Unit-II covering the entire Unit. Students will be
4. Question No 6 and 7 will be set on Unit-III covering the entire Unit. Students will be
5. Question No. 8 and 9 will be based on Unit-IV having 7 parts each covering the entire
Unit. Students will be required to attempt any one of these questions.
Evaluation of Internal Assessment
Internal Assessment (Theory) will be based on the following components.
i. Class Participation 4 Marks

ii. Seminar/Presentation/Assignments/
Quiz/Class Test etc. 4 Marks
iii. Mid-Term Exam 7 Marks
Total 15 Marks
Semester-II
Nomenclature of the Course: Communicative English-II
Course Code: B23-AEC-2
Course Type: AEC-2
Level of the Course: 100-199
Credits: 2 (Theory 2) Total Marks: 50

End Term Exam Marks: 35
Internal Assessment Marks: 15
Exam Time: 3 Hrs.
Workload: Theory 2 hours
Course Learning Outcomes

After the successful completion of the course, the student will be able to:
E201.1. The students will be introduced to the phonetics and syllables in English.
E201.2. They will learn various components of speaking skills and their use in
communication.
E201.3. They will learn the practical use of punctuation and capitalization.
E201.4. They will have the comprehensive knowledge of tenses.
Contents of the Course:

Unit I: Sounds in English Language
Phonetic symbols and their understanding through a dictionary (Oxford Advanced
Learner‟s Dictionary)
Transcribing one and two syllable words in English
(*For Blind Students: Develop a story from the given prompt or idea)
Unit II: Developing Fluency in Speaking Skills
Speech Making: Expository Speech, Argumentative Speech
Dialogues, Role Plays and Group Discussions
Unit III: Proper use of Punctuation and Capitalization
Unit IV: Introduction to Tenses
Suggested Readings:
Fraleigh, Douglas M., and Joseph S. Tuman. Speak Up: An Illustrated Guide to Public
Speaking. Macmillan, 2011.
Lucas, Stephen. The Art of Public Speaking. McGraw-Hill, 2008.
Murphy, Raymond. English Grammar in Use with Answers. Cambridge UP, 2002.
Instructions to the Paper Setters:

1. Question No 1 will be compulsory and will have 7 parts based on all the four Units
and the students will be required to attempt all the 7.
2. Question No 2 and 3 will be set on Unit-I covering the entire Unit. Students will be
3. Question No 4 and 5 will be set on Unit-II covering the entire Unit. Students will be
4. Question No 6 and 7 will be set on Unit-III covering the entire Unit. Students will be
5. Question No. 8 and 9 will be based on Unit-IV having 7 parts each covering the entire
Unit. Students will be required to attempt any one of these
Evaluation of Internal Assessment
Internal Assessment (Theory) will be based on the following components.
i. Class Participation 4 Marks

ii. Seminar/Presentation/Assignments/
Quiz/Class Test etc. 4 Marks
iii. Mid-Term Exam 7 Marks
Total 15 Marks
INTEGRATED MARKETINHG COMMUNICATION
PAPER CODE: B23-SEC-201
Total credits: 3
External marks: 50
Internal marks: 25
After completing the course, the student will be able to:
CO1: analyse the concept of marketing communication.
CO2: compare the various communication tools marketers can use.
CO3: interpret the message and media strategies in the context of communication
objectives.
CO4: summarise the challenges related to IMC.
UNIT-I:
IMC – Concept, Definitions, Evolution, Importance, Role of IMC in marketing
process,Communication Process and its Effectiveness, Communication vehicles.
UNIT-II:
IMC Planning Model, Understanding consumers„ Levels of Involvements, Setting
the Communication Objectives – in terms of Sales and Communication Tasks,
Communication objectives and Classic Response Hierarchy models – AIDA,
Hierarchy-of-Effects, Establishing the Communication Budget – the Methods and
Trade-Offs.
UNIT-III:
Personal Communication Tools – Personal Selling, Tele-marketing, Mass
Communication Tools – Advertising, Publicity and Public Relations, Sales
Promotion. Role of promotion in IMC.
Digital Communication Tools – Online Advertising and Public Relations,

Websites, Blogs/Vlogs, Mobile Marketing, email Marketing, viral Marketing.
Factors affecting the designing of Integrated Marketing Communication Mix.
UNIT-IV:
Value Propositions and Appeals, Message Structure and Message Sources,

Personal and non-personal Channels of Communication, Media Selection-
Objectives and Scheduling.
Suggested Reading:
1. Belch, G. E., Belch, M. A., and Purani Keyoor (2021). Advertising and
Promotion: An Integrated Marketing Communications Perspective, 12th
ed.McGraw-Hill Education(India) Pvt Ltd.
2. Capon, N., & Singh, S. S. (2010). Managing marketing: an applied
approach.Wiley
3. Chaffey, D, Chadwick, F.A, Johnston, Kevin, and Mayer, Richard

(2019),Internet marketing: Strategy, Implementation and Practice. Third
ed. (Pearson Education)
4. Chaffey, D., & Smith, P. R. (2013). eMarketing EXcellence: Planning

andoptimizing your digital marketing. Routledge.
BUSINESS COMMUNICATION
Total credits: 3
External marks: 50
Internal marks: 25
CO1: explain the need for communication in management.

CO2: appreciate the need of effective writing for communication.
CO3: demonstrate the skill of effective report writing and summarizing annual reports.
CO4: analyse business correspondence and e-correspondence.
UNIT-I:
Meaning, process and functions. Need and importance. Medium: verbal & non-verbal
communication. Channels: formal & informal. Levels of communication. Direction of
communication: downward, upward, lateral, & diagonal. Effective communication:
difficulties/barriers and solutions. Interactive and non-interactive techniques of
communication. Listening as a tool of communication, Guidelines for effective listening.
UNIT-II:
Guidelines for clear writing. References, bibliographical research tools. Citing methods,
footnotes, discussion footnotes. Use of library and internet for collection, classification
and interpretation of data and information.
UNIT-III:
Need and importance of business letters. Office memorandum, office circulars, notices
and orders. Technology for communication. Effective IT communication tools.
Electronic mail: advantages, safety and smartness in email. E-mail etiquettes.
UNIT-IV:
Types of reports. Formal report: components and purpose. Organising information: outlining &
numbering sections, section headings, sub-headings, & presentation. Writing reports on field work/visits
to industries, business concerns. Summarising annual reports of companies: purpose, structure and
principles. Drafting minutes.
Suggested Reading:
1. C.B.Gupta (2019). Essentials of Business Communication, Sultan Chand &
Sons.
2. Kaul, A. Effective Business Communication, 2nd ed. PHI learning
3. Lesikar, R.V. & Flatley, M.E. (2001). Basic Business Communication
Skills for Empowering the Internet Generation, Tata McGraw Hill
Publishing Company Ltd. NewDelhi.
4. Ludlow, R. & Panton, F.(1992). The Essence of Effective
Communications, PrenticeHall of India Pvt. Ltd., New Delhi.
5. Meyer C,Dev(2021). Communicating for Results,Oxford University Press
6. Quintanilla, Kelly M, (2021), Business and Professional
Communication, 4e, SageTextbook
7. R. C. Bhatia (2008), Business Communication, Ane Books Pvt Ltd, New
Delhi.
8. Raman and Singh(2012). Business Communication. Oxford University Press
9. Scot, O., Contemporary Business Communication. Biztantra, New Delhi.
COMPUTER ADDED ACCOUNTANCY
Total credits: 3
External marks: 50
Internal marks: 15
Course Learning Outcomes: Practical:10
CO1: To handle accounts of an organization

CO2: To enhance the skills needed for computerized accounting
CO3: To enable the students to develop simple accounting applications
CO4. To check whether all the business transactions are properly recorded in the books of accounts or
not
UNIT-I:
Computerized Accounting : Accounting process, Accounting principles and concepts, Computerised
Accounting Systems: Basics of Computerised accounting systems - Meaning, Importance; Difference
between computerized, accounting and manual accounting; Software programs for computerized
accounting
UNIT-II:
Factors, affecting selection of suitable Computerised accounting software; Procurement and installation of
Computerised accounting software.
UNIT-III:
Accounting using Tally: Creation of Company Gateway of Tally Menu Buttons, Features and
Continuation; Accounting Group Ledger, Cost Category, Currency; Voucher Types and Classes;
Accounts Vouchers; Reversing Journal; Memorandum Voucher, Optional Voucher, Post-dated Voucher,
Bill wise details, Interest; Money Receipt and Cheques, Debit and Credit Notes Creating and Configuring
New Company Accounts: Account masters‟ maintenance, Account vouchers maintenance, inventory
master‟s maintenance.
UNIT-IV:
Voucher and Entry in Books of Accounts: Types of vouchers; Selection of voucher type for transactions;
Vouchers for income and Expenditure; Vouchers Entry: Voucher Number and date settings, Voucher
entry with more than one debit or credit accounts, Editing and deleting a voucher, Printing of Voucher
and Cheque. Multiple Price list Quotation Purchase Enquiry; Order Performa Invoice, Sales Purchase &
Rejection Voucher; Additional Purchase; Effective Rates Invoice
Suggested Reading:
1. Agarwal, Garima. Computerised Accounting: Himalaya Publishing House.
2. Chheda, Rajesh. Learn Tally. ERP 9 with GST and E-way Bill: Ane‟s Student Education.
3. Grewal, T.S. Introduction to Accountancy. S. Chand and Co.
4. Gupta, R.L and Gupta, V.K. Principles and Practice of Accounting. Sultan Chand & Sons.
5. Haneef and Mukerjee. Accountancy I. Tata McGraw Hill Company.
6. Jain, S.P. and Narang, K.L. Accountancy I, Kalyani Publishers.
7. Jawahar Lal. Financial Accounting. Himalaya Publishing House.
8. Maidasani, Dinesh. Mastering Tally: Firewall Media
9. Nathani, Asok K. Tally ERP 9 Training Guide. BPB Publications
10. Sahgal, Deepak. Fundamentals of Financial Accounting. Tax Man Publication.

FINANCIAL LITERACY
PAPER CODE: B23-VAC-401
Total credits: 2
External marks: 35
Internal marks:15
CO1: Develop proficiency for personal and family financial planning

CO2: Apply the concept of investment planning
CO3: Ability to analyse banking and insurance products
CO4. Personal tax planning
UNIT-I:
Financial Planning and Financial Products; Introduction to saving; Time value of money, Management of
spending and financial discipline
UNIT-II:
Banking products and services; Digitisation of financial transactions: Debit Cards {ATM Cards) and
Credit Cards., Net banking and UPI, digital wallets Security and precautions against Ponzi schemes and
online frauds
UNIT-III:
Investment opportunity and financial product, Insurance Planning: Life and non-life including medical
insurance schemes
UNIT-IV:
Introduction to basic Tax Structure in India for personal taxation, Aspects of Personal tax planning
Exemptions and deductions for individuals e-filing
Suggested Reading:
.
1. Halan, Monika, Lets Talk Money: You've Worked Hard for It, Now Make It Work for You, July
2018 Harper Business.
2. Pandit, Amar The Only Financial Planning Book that You Will Ever Need, Network 18
Publications Ltd.
E-COMMERCE
PAPER CODE: B23-VAC-402
Total credits: 2
External marks: 35
Internal marks: 15

CO1: Describe the challenging needs of the society in the field of e-commerce.
CO2: Evaluate various applications in the context of online transactions.
CO3: Construct the steps in designing of website.
CO4: Compare various e-payment systems.
Unit- I:
Introduction to E-Commerce Concepts and significance of E-Commerce; E-Commerce business
models; design and launch of E-Commerce website; functions of E-Commerce; types of E-
Commerce. E-Commerce Applications: Internet Banking, Insurance, payment of utility bills and
Online Shopping.
Unit- II:
Website Designing and Publishing Pre-requisites: URLs and Internet-Protocols, Internet Service
Protocols (ISP), World Wide Web (www); Domain Name System (DNS). Introduction to HTML
tags and attributes: Text formatting, fonts, hypertext links, tables, images, lists, forms, cascading
style sheets.
Unit- III:
E-Payment System E- payment Methods- debit card, credit card, smart cards, E-Wallets;
payment gateways; Electronic Fund Transfer; Emerging modes and systems of E-payment (M-
Paisa, PayPal and other digital currency), UPI Apps, Aadhar-Enabled Payment Systems, BHIM
App.
Unit- IV:
Security and Operational Aspects of E-Commerce E-Commerce security: meaning and Issues;
technology solutions- encryption, security channels of communication, protecting networks,
servers and clients. Operational Issues: complaints handling and building customer relationships.
Suggested Readings:
1. Arora, S. E-Commerce. New Delhi: Taxmann.
2. Awad, E. M. Electronic Commerce: From Vision to Fulfillment. New Delhi: Pearson,
UBS Publisher & Distributors.
3. Chhabra, T.N., Jain, H. C., and Jain, A. An Introduction to HTML. New Delhi: Dhanpat
Rai & Co.
4. Gupta, P., ed. E-Commerce In India: Economic And Legal Perspectives. New Delhi:
Sage Publications.
5. Joseph,P.T.,S.J. E-Commerce: An Indian Perspective, 6th ed. PHI Learning
6. Loudon, K. C. and Traver, C. G. E-commerce: Business, Technology and Society.
Noida, India: Pearson Education.
7. Madan, S. E-Commerce. India: Scholar Tech Press.
8. Mathur, S., ed. E-Commerce. New Delhi: Pinnacle Learning.
BUSINESS ORGANIZATION
(COURSE TYPE- MDC 1)
PAPER CODE: B23-COM-106

Total credits: 3
External marks: 50
Internal marks: 25

CO1: examine the dynamics of the most suitable form of business
organisation indifferent situations
CO2: evaluate the various elements affecting the business environment.
CO3: analyse business models for different organisations.
CO4: record and report emerging issues and challenges of business organisations.
UNIT - I:
Meaning and importance of management: Coordination mechanisms in
organisations; Management theories- classical, neo-classical and modern constructions
of management; Managerial functions; Managerial roles (Mintzberg); Managerial
competencies. Indian Ethos for Management: Value-Oriented Holistic Management;
Learning Lessons from Bhagavat Gita and Ramayana.
UNIT - II:
Organisational objective setting: Decision-making environment (certainty, risk,
uncertainty); Techniques for individual and group decision-making; Planning vis-à-vis
Strategy- meaning and elements of the business firm environment- micro, meso, and
macro; Industry structure, Business-level strategic planning.
UNIT - III:
Decentralization and Delegation: Factors affecting organisational design;
Departmentalization; Organisational structures and Organograms: traditional and
modern, comparative suitability and changes over time; formal- informal organisations„
interface.
UNIT - IV:
Motivation- meaning, importance and factors affecting motivation; Leadership-
meaning, importance and factors affecting leadership, leadership styles, and
followership.
Controlling- Principles of controlling; Measures of controlling and accountability for
performance.
SUGGESTED READINGS:
1 Organization & Management: R. D. Agarwal, McGraw Hill.
1. Modern Business Organization: S.A. Sherlekar, V.S. Sherlekar, Himalaya
Publishing House
2. Business Organization & Management: C.R. Basu, Tata McGraw Hill
3. Business Organization & Management: R. N. Gupta, S. Chand,
4. Organizational Behaviour Text & Cases: V.S.P. Rao, Himalaya Publishing House
5. Business Organization & Management: Uma Shekaram, Tata McGraw Hill
ACCOUNTING FOR BEGINNERS

Total credits: 3
External marks: 50
Internal marks: 25
CO1: To Maintain a Systematic Record
CO2: To Ascertain the Performance of the Business
CO3: To Protect the properties of the Business
CO4: To Facilitate Decision making
UNIT –I
Purpose of Accounting and its. Place in Business, Limitations, Relationship with other Financial
Areas. Advantages & Importance.
UNIT –II
Basic Accounting Concepts and convensions : Money Measurement Concept, Entity Concept,
Going Concern Concept, Cost Concept, Dual Aspect Concept, Accrual Concept, Conservatism,
Materiality Concept, Consistency concept, and accounting convensions
UNIT –III
Accounting Structure : Process of Accounting Journal, Ledger and Trial Balance Errors & their
rectification based on Double Entry Book-Keeping System,
UNIT –IV
Preparation of Financial Statements: Form and Preparation of Income Statement and Statement
of Financial Position, Adjustments.
SUGGESTED READINGS:
1. J.R. Monga, Financial Accounting

2. Jain & Narang, Advanced Accountancy
3. M.C Shukla and T.S Grewal, Advanced Accounts
4. Mukherjee &Hanif, Modern Accountancy
5. P.C. Tulsian, Financial Accounting
6. R.L Gupta & M. Radhaswamy, Advanced Accountancy, Sultan Chand & Sons
7. S.N. Maheshwari, Advanced Accountancy
MANAGERIAL SKILLS

Total credits: 3
External marks: 50
Internal marks: 25
CO1: understand the importance of time management and exhibit self-
management by setting reasonable boundaries.
CO2: equip to understand and influence the decision-making processes of other individuals and
groups.
CO3: enhance creativity, confidence, teamwork, and problem-solving skill
CO4: understand the key practical and theoretical concepts of managing and resolving conflicts.
UNIT –I
Managing Self and Others Importance of Knowing Oneself - Process of Knowing Oneself - SWOT
Analysis -Stages in Interpersonal Relationship - Relationship Building
UNIT –II
Managing Time The 80:20 rule - Time Management Matrix - Scheduling - Grouping of Activities -
Overcoming Procrastination - Time Circle Planner
UNIT –III
Team Building and Leadership Skills Needed for Teamwork - Characteristics of an Effective Team -
Leadership Traits - Leadership Styles
UNIT –IV
Sources of Conflict - Functional vs. Dysfunctional Conflict - Managing Conflicts - Importance of Work-
Life Balance - Achieving Work-Life Balance
SUGGESTED READINGS:
1. McGrath E. H., Basic Managerial Skills for All, PHI, 2011

2. arvard Business Review Manager's Handbook: The 17 Skills Leaders Need to Stand Out (HBR
Handbooks), Harvard Business Review Press, 2017
OFFICE MANAGEMENT

Total credits: 3
External marks: 50
Internal marks: 25
CO1: Representative of the company’s leadership
CO2: To implement the policy and provide a good standard of management
CO3: Identifying problems during work and their solutions
CO4: To provide the best work performance
UNIT –I
Office management – Meaning – Elements of office management – Functions of office management.

Office organization – Definition, Characteristics and Steps – Types of Organization – Functions of an
Office administrator
UNIT –II
Office record management – Importance – Filing essentials –Classification and arrangement of files-
Modern methods of filing-Modern filing devices
UNIT –III
Office Communication – Correspondence and Report writing –Meaning of office communication &
mailing
UNIT –IV
Form letters –Meaning, Principles, and Factors to be considered in designing office forms – Types of
report writing
SUGGESTED READINGS:
1. Fundamentals of office management – by J.P.Mahajan,
2. OfficeManagement by S.P.Arrora 3. Office Management – R.S.N.Pillai & Bagavathi- S.Chand.

LEADERSHIP

Total credits: 3
External marks: 50
Internal marks: 25
After completing the course the student will be able to:

CO1: Evaluate the traits of successful leader;
CO2: Create the leadership self-assessment tool to assess their leadership styles;
CO3: Differentiate between different leadership styles with real life examples and demonstrate
role play as a leader in a team in the class
CO4: Analyse the strategies of building an effective team with a real-life example
Unit- I:
Styles and attributes of Leadership; Transactional and transformational leadership; Ethical
leadership, culture and leadership (the emerging trends in leadership are to be discussed with
case studies.
Unit- II:
The nature and types of groups; Group dynamics- group cohesion, group roles and group norms,
threat to group effectiveness; Managing group and inter-group dynamics; Managing culturally
diverse groups.
Unit- III:
Group decision making; Power and influence in teams; Leadership and team empowerment;
Challenges in team decision making.
Unit- IV:
Group vs. team; Evolution of group into teams; Stages of team development (team development
case studies); Emotionally intelligent teams; Characteristics of effective team; Collaborative
communication in teams; Problem solving and conflict resolution in teams.
Suggested Readings:
1. Luthans, F. (1997). Organisational Behavior. McGraw-Hill International Editions.

2. Robbins, S. T., Judge, T. A., & Hasham, E. S. (2013). Organisational Behavior. Pearson.
3. Singh, K. (2015). Organisational Behavior: Texts & Cases (3rd Edition ed.). India:
Pearson.
4. “Leadership and management” By A Chandramohan, Himalaya Publishing House.
5. Griffin, R. W., Phillips, J. M., & Gully, S. M. (2017). Organisational Behavior:
Managing People and Organisations. Cengage Learning.
6. Greenberg, J., & Baron, R. A. Behavior in Organisations. Prentice Hall of India Pvt. Ltd.,
New Delhi.
7. Leadership and Team Building”By Uday kumar Haldar, Oxford University, New Delhi .
Hersey, P. K., Blanchard, D., & Johnson, D. Management of Organisational Behavior:
MICRO FINANCE

Total credits: 3
External marks: 50
Internal marks: 25
After completing the course the student will be able to:

CO1: To provide basic knowledge of different micro as well as rural financial institutions
CO2: To promote social and economic development among weaker sections of the economy
CO3: Strengthen self help groups and use them as a tool towards economic development
CO4: To promote women empowerment, financial liberation of women and support women
entrepreneurs
Unit- I:
Micro Finance- meaning and concept, significance, basic features, Emerging micro finance institutions,
its role in rural development, formation of NGO and SHG- definition, objectives, and salient features,
types of NGOs, merits and demerits, Role of SHG in rural development, SHG linkage with rural banking,
emerging trends in rural finance, models of micro finance.
Unit- II:
Meaning and definition, its role in Indian economy; Different forms of Rural Industries- Cottage and
Village industries, Agro processing, Handicrafts, Handlooms, etc, their problems and prospects,
Government policy for rural industries; Urban-rural linkage and inter-dependence; Concept of Micro
Finance in rural areas, Forms and Types of Micro Credit.
Unit- III:
Sources of Rural and Micro Finance: Institutional sources, private sources, private money lenders; Rural
indebtedness- Nature, causes, consequences, extent and magnitude of rural indebtedness, solution to the
problem of rural indebtedness, Government policies and ideas, problems of rural credit survey, pre and
post independence rural credit survey of India; Indigenous banker and Money lenders- historical
background, their types, distinction and practices, their role in providing rural and micro credit, RBI
policy on rural and micro credit, bank credit to rural sector.
Unit- IV:
Origin of co-operative movement, meaning and philosophy of co-operation, Forms of co-operative,
Cooperative movement in India, its weaknesses; Agencies for short and long term agricultural finance-
FSS, PACCS, GPSS, LDB, NABARD, their role in rural development.
Suggested Readings:
1. Rural Banking in India- S.S.M. Desai

2. Rural Banking in India-edited by Tokhi and Sharma
3. SHG Resource Hand Book- NABARD, Assam Regional Office, Guwahati.
4. Rural Economics ( A Survey of Indian Economy )- T.N. Chabra and P.L. Taneja
5. Rural Industrialization- Bipin Behari
6. A Tract on Money- R.N.Mitra and H.Roy
7. Rural and Agricultural Banking – P.S.Grewal
DEPARTMENT OF COMPUTER SCIENCE AND APPLICATIONS
Scheme and Syllabus of

Skill Enhancement Courses (SECs) for Central Pool for
1st semester of NEP based Undergraduate Programmes
w.e.f. Academic Session 2023-24
Semester – I
Credit L : T :P: CH Internal External Total
Course Code Course Title Marks Marks Marks
Th Pr Th Pr Min Max
B23-SEC-101 Office and spreadsheet Tools Learning 3 2:0:1:4 15 05 35 20 30 75
B23-SEC-102 Advance Spreadsheet Tools 3 2:0:1:4 15 05 35 20 30 75
B23-SEC-103 Basic IT Tools 3 2:0:1:4 15 05 35 20 30 75
B23-SEC-104 Essentials of Python 3 2:0:1:4 15 05 35 20 30 75
B23-SEC-105 Introductory Course in R 3 2:0:1:4 15 05 35 20 30 75
B23-SEC-106 Computer Programming in C 3 2:0:1:4 15 05 35 20 30 75
DCSA, CRSU, Jind Page No.1

B23-SEC-101 Office and spreadsheet Tools Learning
Max. Marks: 75 Internal Assessment Marks : 20 [Theory (15) + Practical (05)]
Min. Pass Marks: 30 External End Term Exam Marks : 55 [Theory (35) + Practical (20)]
Time : Theory (3 Hours), Practical (3 Hours) Credit: 3
Course Objectives:
1. To understand the basic concepts of operating systems
2. To do the basic editing and formatting in a document
3. To create basic spread-sheets for different purposes
4. To create basic presentations for different applications
Examiner Note: Examiner will set a total of NINE questions. Out of which FIRST question will be compulsory and the
remaining EIGHT questions will be set from four units selecting two questions from each unit. All questions will carry
equal marks. First question will comprise of short answer type questions covering entire syllabus.Candidate will have to
attempt FIVE questions in all, selecting one question from each unit.Examination will be of three-hour duration.
Practicum will be evaluated by an external and an internal examiner. Examination will be of three-hour duration.
UNIT-I
Operating System - Definition, Functions, Types of Operating System, Basics of PopularOperating Systems,
The User Interface, Exploring Computer, Icons, taskbar, desktop,Using Menu and Menu-selection, managing
files and folders, Control panel – displayproperties, add/remove software and hardware, Common utilities.
UNIT-II
Word Processing - Introduction to Word Processing, Menus, Creating, Editing & Formatting Document, Spell
Checking, Printing, Views, Tables, Word Art, Mail Merge, Macros, Inserting hyperlinks, Searching for text,
Modifying page setup, Applying document themes, Applying document style sets, Inserting headers and
footers.
UNIT-III
Spread Sheet: Elements of Electronics Spread Sheet, Applications, Creating and Opening of Spread Sheet,
Menus, Manipulation of cells: Enter texts numbers and dates, Cell Height and Widths, Copying of cells,
Mathematical, Statistical and Financial function, Drawing different types of charts, Sort and Filter Data.
UNIT-IV
Presentation Software: Creating, Modifying and enhancing a presentation, Type of presentation views, Using
sound, Animation, Working with Objects, Printing.
UNIT-V (PRACTICUM)
In practical component the teacher concerned / instructor will ensure minimum 15 programs / case studies during the
laboratory work.
SuggestedEvaluationMethods:
InternalAssessment: Theory Practicum End Term Examination:
Class Participation 4 2 A three hour exam for both Theory and Practicum
Seminar/presentation/assignment/quiz/class test etc 4 -
Seminar/Demonstration/Viva-voce/Lab records etc.: - 3
Mid-Term Exam 7 -
Total 15 5

Suggested Readings:
1. Help files from Apache Open Office, https://wiki.openoffice.org/wiki/Documentation
2. Channelle Andy, “Beginning OpenOffice 3: From Novice to Professional”, aPress Publications
3. Beginning OpenOffice 3: From Novice to Professional, Andichannele, Apress.
4. Microsoft Office 2016 Step by Step: MS Office 2016 Step by Step, By Joan Lambert,Curtis Frye
5. Computer Fundamentals - By Pradeep K. Sinha, Priti Sinha, BPB Publications, 6th Edition
6. Getting Started with LibreOffice 5.0, Friends of OpenDocuments Inc.,
7. Http://friendsofopendocument.com
8. Documentation from LibreOffice, https://documentation.libreoffice.org/en/english-documentation/

B23-SEC-102 Advance Spreadsheet Tools
Course Objectives:
1. To create and format spreadsheets
2. To create and format tables and applying formulas in a spreadsheet
3. To create charts and protect worksheets
4. To create and use pivot charts and tables
UNIT-I
Manage Workbook Options and Settings: Create Worksheets and Workbooks, navigate in Worksheets and
Workbooks, Format Worksheets and Workbooks, Customize Options and Views for Worksheets and
Workbooks, Configure Worksheets and Workbooks for Distribution
Apply Custom Data Formats and Layouts: Apply Custom Data Formats and Validation, Apply Advanced
Conditional Formatting and Filtering, Create and Modify Custom Workbook Elements
UNIT-II
Create Tables: Create and Manage Tables, Manage Table Styles and Options, Filter and Sort a Table
Perform Operations with Formulas and Functions: Summarize Data by using Functions, Perform Conditional
Operations by using Functions, Format and Modify Text by using Functions.
UNIT-III
Create Charts and Objects: Create Charts, Format Charts, Insert and Format Objects
Manage Workbook Options and Settings: Manage Workbooks, Manage Workbook Review Restrict editing
UNIT-IV
Create Advanced Formulas: Apply Functions in Formulas, Look up data by using Functions, Apply Advanced
Date and Time Functions, Perform Data Analysis and Business Intelligence, Define Named Ranges and Objects,
Create Advanced Charts and Tables: Create and Manage PivotTables, Create and Manage Pivot Charts
UNIT-V (PRACTICUM)
laboratory work.

Mid-Term Exam 7 -
Total 15 5
Suggested Readings:
1. Help files from Apache Open Office, https://wiki.openoffice.org/wiki/Documentation
2. Channelle Andy, “Beginning OpenOffice 3: From Novice to Professional”, aPress Publications
3. Beginning OpenOffice 3: From Novice to Professional, Andichannele, Apress.
4. Microsoft Office 2016 Step by Step: MS Office 2016 Step by Step, By Joan Lambert, Curtis Frye
5. Getting Started with LibreOffice 5.0, Friends of OpenDocuments Inc.,
6. Http://friendsofopendocument.com
7. Documentation from LibreOffice, https://documentation.libreoffice.org/en/english-documentation/
8. Walter Holland, Microsoft Office 2013 Digital Classroom
9. Wayne L. Winston, Data Analysis and Business Modeling

B23-SEC-103 Basic IT Tools
Course Objectives:
1. To identify the basic components of computers and terminology
2. To acquaint with Operating System and its applications for both desktop and mobile devices
3. To Understand computer networks, and browse the internet, content search, email and collaborate with
peers
4. To use e-Governance applications; and use computer to improve existing skills and learn new skills
UNIT-I
Introduction to Computer: Computer and Latest IT gadgets, Evolution of Computers & its applications, Basics
of Hardware and Software, Application Software, Systems Software, Utility Software. Central Processing Unit,
Input devices, Output devices, Computer Memory & storage, Mobile Apps.
UNIT-II
Introduction to Operating System, Functions of the Operating system, Operating Systems for Desktop and
Laptop, Operating Systems for Mobile Phone and Tablets, User Interface for Desktop and Laptop, Task Bar,
Icons & shortcuts, Running an Application, Operating System Simple Setting, Changing System Date and
Time, Changing Display Properties, To Add or Remove Program and Features, Adding, Removing & Sharing
Printers, File and Folder Management.
UNIT-III
Introduction to Internet and World Wide Web, Basic of Computer Networks, Local Area Network (LAN), Wide
Area Network (WAN), Network Topology, Internet, Applications of Internet, Website Address and URL,
Popular Web Browsers (Internet Explorer/Edge, Chrome, Mozilla Firefox, Opera etc.), Popular Search Engines,
Searching on the Internet.
UNIT-IV
E-mail: Using E-mails, Opening Email account, Mailbox: Inbox and Outbox, Creating and Sending a new E-
mail, replying to an E-mail message, forwarding an E-mail message, searching emails, Attaching files with
email, Email Signature. Social Networking: Facebook, Twitter, LinkedIn, Instagram, Instant Messaging
(WhatsApp, Facebook Messenger, Telegram), Introduction to Blogs, Digital Locker.
UNIT-V (PRACTICUM)
laboratory work.

Mid-Term Exam 7 -
Total 15 5
Suggested Readings:
1. Sinha, P.K. & Sinha, Priti, Computer Fundamentals, BPB
2. Dromey, R.G., How to Solve it By Computer, PHI
3. Norton, Peter, Introduction to Computer, McGraw-Hill
4. Leon, Alexis & Leon, Mathews, Introduction to Computers, Leon Tech World
5. Rajaraman, V., Fundamentals of Computers, PHI
6. Ram, B., Computer Fundamentals, Architecture & Organization, New Age International (P) Ltd.

B23-SEC-104 Essentials of Python
Course Objectives:
1. To understand the basic concepts of Python
2. To learn the syntax and semantics of Python Programming Language.
3. To Illustrate the process of structuring the data using lists, tuples and dictionaries.
4. To write Python functions to facilitate code reuse and manipulate strings.
UNIT-I
Keywords and Identifiers; Comments: Purpose/use of comments, Single line comment/Multiline comment;
Python Variables: Declaration of Variables, Assign Values to Variables, Initialization, Reading, Variable
naming restrictions, and Types of Python Variables.
Python Data Types: Implicit Declaration of Data Types, Python Numbers (Integers, floating-point numbers, and
complex numbers), Python Strings, Python Boolean data type;
UNIT-II
Operators: Arithmetic, Comparison/Relational Operators, Increment Operators, Logical operators, Identity
Operators, and Operators Precedence.
Python Control Flow Statement, Decision Making: Simple If Structure, if-else structure, if elif structure, and
nested If Structure;
UNIT-III
Looping: Python Loop Statements. Python while loop, Python for loop, Python range(), Python Nested Loop
Structures, and Inserting conditions in Loops and vice versa; Python Branching Statements – break, continue,
pass.
Python Lists: Create Python Lists, Update Python Lists, Delete Elements from Python Lists, and Built-in
Functions Methods for Python Lists.
UNIT-IV
Tuples: create, update, join and methods; Sets: create, add/remove items, join sets, set methods;
Dictionary: create, access, add/remove items, dictionary methods.
Manipulating
Strings - Working with Strings, Useful String Methods
Python Functions: defining function, arbitrary arguments, keywords arguments, default parameter values, return
value and return statements; Lambda; Arrays: looping through array elements, array methods;

UNIT-V (PRACTICUM)
In practical component the teacher concerned / instructor will ensure minimum 15 programs / case studies based on
Python during the laboratory work.
Mid-Term Exam 7 -
Total 15 5
Suggested Readings:
1. Allen B. Downey, "Think Python: How to Think Like a Computer Scientist”, 2nd Edition,Green Tea
Press, 2015, ISBN: 978-9352134755.
2. Charles Dierbach, "Introduction to Computer Science Using Python", 1st Edition, WileyIndiaPvt Ltd.
ISBN-13: 978-8126556014.
3. Wesley J Chun, “Core Python Applications Programming”, 3rd Edition, Pearson EducationIndia, 2015.
ISBN-13: 978-9332555365.
4. ReemaThareja, “Python Programming using problem solving approach”, OxfordUniversity press, 2017.
ISBN-13: 978-0199480173
5. Charles R. Severance, “Python for Everybody: Exploring Data Using Python 3”,1st Edition, Shroff
Publishers, 2017. ISBN: 978-9352136278

B23-SEC-105 Introductory Course in R
Course Objectives:
1. To describe the features of R Programming.
2. To use the various data structures in R.
3. To apply data frames, control statements and functions for the simulation.
4. To identify the statistical methods applied in R.
UNIT-I
Introducing to R, Installation of Libraries; Constants and Variables; Numbers; R DataStructures, Help functions
in R. Vectors: Numeric Vectors, Scalars, Declarations
Vectorized operation: Using all and any, NA and NULL values, Filtering, Vectorized if-thenelse, Vector
Equality, Vector Element names, Arithmetic and Boolean operations, conditionaland loop statement in R.
UNIT-II
Functions and Recursions in R, Packages in R;
Creating matrices, Matrix operations, Applying Functions to Matrix Rows and Columns: Adding and deleting
rows and columns, Higher Dimensional arrays; Vector/Matrix Distinction; Avoiding Dimension Reduction;
Characters and Strings; String vector; String operations and functions.
UNIT-III
List: Creating lists, General list operations, accessing list components and values, applying functions to lists,
recursive lists, Different R operations using a List, matrix, Array;
Overview on Data Frames: Create it in scratch, Matrix-like operations in frames, Merging Data Frames,
Applying functions to Data frames.
UNIT-IV
Factors and Tables: factors and levels, Common functions used with factors, working with tables, Math and
Simulations in R, reading a datafile directly into a dataframe, EDA using R, Reading different file formats.
Input/Output:reading and writing files, String Manipulation. Statistical analysis: Basic Statistical function,
Linear Model, Rfunctions for statistical analysis
UNIT-V (PRACTICUM)
In practical component the teacher concerned / instructor will ensure minimum 15 programs / case studies based on
Python during the laboratory work.
Mid-Term Exam 7 -
Total 15 5
Suggested Readings:
1. Norman Matloff, “The Art of R Programming: A Tour of Statistical Software Design”, NoStarch Press,
2011
2. Jared P. Lander, “R for Everyone: Advanced Analytics and Graphics”, Addison-Wesley Data&
Analytics Series, 2013.
3. Mark Gardener, “Beginning R – The Statistical Programming Language”, Wiley, 2013
4. Robert Knell, “Introductory R: A Beginner's Guide to Data Visualisation, Statistical Analysisand
Programming in R”, Amazon Digital South Asia Services Inc, 2013.

B23-SEC-106 Computer Programming in C
Course Objectives:
1. To understand the basic concepts of C Programming
2. To develop programming capability to design programs as well as real life applications using C
language.
3. To cover the concept of core programming like how to implement functions, arrays and how to manage
data in files using different operations.
4. To understand various header Files.
UNIT-I
Introduction to C: Data Types: Primitive Data types, Derived Data types, User-Defined Data Types;
Operators: Different Types of Operators, Precedence of Operators, Expression and Statements;
Token: Variables, Constants, Literals, Identifiers, Keyword, Escape Sequence;
Types of Conversion: Typecasting, Conversion.
UNIT-II
Decision Control Statements: IF, IF-ELSE, Nested IF, IF- ELSE ladder, Switch-case;
Iterative statements: FOR loop, WHILE loop, DO-WHILEloop;
Jump Statements: Break, Continue.
UNIT-III
Array: Declaration of an Array, Initialization of Array, Type of Array: Single Dimension Array, Two-
Dimensional Array; Address Calculation of an Element in Array.
Character Array and Strings: Reading, writing, String Handling Functions: strcat(), strcmp(), strcpy(), strlen().
UNIT-IV
Functions: User-Defined Functions; Function Declaration; Types of Arguments: Actual Arguments, Formal
Arguments; Function Definition; Methods to Call a Function: Call by Value, Call by Reference; Passing Arrays
as Parameters.
Storage classes: Automatic, Register, Static, and External
Structures; Unions; Enumerations.
UNIT-V (PRACTICUM)
In practical component the teacher concerned / instructor will ensure minimum 15 programs / case studies based on C
language during the laboratory work.

Mid-Term Exam 7 -
Total 15 5
Suggested Readings:
1. YashwantKanetkar, “Let us C”, BPB Publications, 2002
2. E. BalaGuruswamy, “Programming in ANSI C”, TMH, 1999.
3. Al Kelly and Ira Pohl, “A Book on C”, (4th Ed.), Addison Wesley, 1999.
4. B. Kernighan and D. Ritchie, “The ANSI C Programming Language”, PHI, 2000.
5. Kernighan & Ritchie, "The C Programming Language ANSI C Version", Prentice Hall SoftwareSeries
6. Herbert Schildt "ANSI C - Made Easy", Osborne McGraw-Hill


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CURRICULUM AND CREDIT FRAMEWORK FOR UNDERGRADUATE PROGRAMME

SYLLABUS FRAMED ACCORDING TO THE NATIONAL EDUCATION POLICY (NEP-

Implementation of NEP-2020 at UG Level

Chaudhary Ranbir Singh University, Jind (Haryana)

i. Curriculum and Credit Framework for Undergraduate Programmes

Main features of Curriculum and Credit Framework

Table1: Minimum Credit Requirements to Award Degree under Each Category

S. Broad Category Minimum UG Programmes UG UG Programmes

1st Year: Scheme D

Semester Major Subject Minor

VIII Credits 4+4+4 DSE-H2 PC-H2 CC- 26

VIII Credits 4+4 Project/Dissertation CC-HM2 26

1. B23-SEC-101 Office and Spread sheet Tools 2 0 2 3

2. B23-SEC-102 Advanced Spread Sheet tools 2 0 2 3

3. B23-SEC-103 Basic IT Tools 2 0 2 3

4. B23-SEC-104 Essentials of Python 2 0 2 3

5. B23-SEC-105 Introductory Course in R 2 0 2 3

6. B23-SEC-106 Computer Programming in R 2 0 2 3

7. B23-SEC-201 Integrating Marketing 3 0 0 3

9. B23-SEC-301 Computer Added Accountancy 2 0 2 3

1. B23-VAC-101 Human Values & Ethics/ 2 0 0 2

2. B23-VAC-201 Environmental Studies/ 2 0 0 2

3. B23-VAC-401 Financial Literacy 2 0 0 2

Attendance/Class Participation 10 Marks (33% of Total)

Seminar/Presentations/Assignments/Quizes/Class 15 Marks (50% of Total)

Mid Term Test 05 Marks (17% of Total)

Curricular components of the undergraduate programmes

8.0. Pedagogical approaches

CGPA = Σ(Ci x Si) / Σ Ci

Pre-requisite for the course (if any) NIL

* Applicable for courses having practical component.

* Applicable for courses having practical component.

* Applicable for courses having practical component.

Theory Tutorial Total

Course Code B23-COM-203

* Applicable for courses having practical component.

Theory Tutorial Total

* Applicable for courses having practical component.

 Gupta, Nirmal, Corporate Accounting, Sahitya Bhawan, Agra.

* Applicable for courses having practical component.

* Applicable for courses having practical component.

Course Code B23-COM-404

* Applicable for courses having practical component.

1. Understand the rationale of Goods and Services Tax

methods of computing and fixing wages; The Minimum Wages

Unit Topics Contact Hours

IV Dematerialisation – Need and Importance, Secretarial Duties, 15

Internal Assessment: End

Jagota, R. (2021). Corporate Laws. New Delhi: Taxmann Pvt Ltd.

Credits Theory Tutorial Total

III Budgeting: Concept, objectives, merits and limitations; Essentials of 15

Suggested Evaluation Methods

IV Directions of Comptroller and Auditor general of India; Audit 14

and the compulsory question.

Unit Topics Contact Hours

IV Personal Selling: An overview of personal selling; functions of a 14

Total Contact Hours 60

III Foundations of group behavior: Group dynamics- Concept, functions, 15

IV Organizational conflicts: Concept, types and sources of conflict, 16

Total Contact Hours 60