St.

Joseph’s University
#36, Lalbagh Main Road, Bangalore 560027
Re-Accredited With ‘A++’ Grade by NAAC

DEPARTMENT OF COMMERCE
Bachelor of Commerce [B.Com]
Curriculum
Adhering to
National Education Policy [NEP] &
Based on OBE Framework
2021-2022 onwards

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

# CONTENTS PAGE NO.

1 About the University 02

2 About Department of Commerce 02

3 Programme Profile 03

4 B.Com curriculum under NEP framework 04

5 B.Com programme structure under NEP 05

6 Glossary 06

7 Program pedagogy 08

8 Program assessment 08

9 Course Matrix 10

10 First Semester Courses 11

11 Second Semester Course 12

12 Open Elective Course Matrix 25

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 Department of Commerce | B.Com Curriculum

1 ABOUT THE UNIVERSITY

St. Joseph's University is a private aided, Jesuit, higher educational institution run by the Karnataka
Province of the Society of Jesus in Bangalore, Karnataka, India. It is one of the oldest educational
institutions in the state of Karnataka with a history of 140 years. The University is awarded a rating of A++
(3.79/4), in the 4th cycle of re-accreditation by the National Assessment and Accreditation Council (NAAC)
in 2017. On 27th September 2022, the institution was inaugurated as India's first public-private University
by the President of India.

VISION

St. Joseph's University's objective is to prepare men and women for the service of others, especially the
poor and the oppressed. We provide opportunities to the students to critically understand society and its
structures so that education will assist them in working for a humane and just society. Stress is laid on
academic excellence, character formation and social concern.

MISSION

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

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

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

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

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

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 Department of Commerce | B.Com Curriculum

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

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

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

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

Program EDUCATIONAL OBJECTIVE [PEOs]

1 The three year B.Com program aims at developing a student’s intellectual ability, executive
personality, and wide spectrum of managerial skills along with competency building qualities in
specific areas of business studies.
2 To make sustained efforts for the holistic development of the students and thereby empower them
to ably faced the challenges posed by changing business environment
3 The program also seeks to prepare students to be job-ready or drive entrepreneurship initiatives or
higher education in business at home and abroad.
4 To inculcate a spirit of Ethics and Social Commitment in the personal and professional life of
management graduates so that they add value to the society.

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PEOs TO MISSION STATEMENT MAPPING

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

PROGRAM OUTCOMES (POs)

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

POs TO MISSION STATEMENT MAPPING

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

4 B.COM CURRICULULUM UNDER NEP FRAMEWORK

The National Education Policy 2020 aims to provide inclusive and equitable quality education while also
addressing our country's growing developmental imperatives. With the rapidly changing employment
landscape and a globally diversified educational ecosystem, it is more important to not only learn but also
to know how to learn. The policy focuses on providing a diverse and holistic education by incorporating
knowledge of many disciplines into the curriculum.

Keeping in mind the NEP 2020, the School of Business at SJC intends to continuously revise and revamp of
the curriculum which will develop the creative potential of each individual and create new career growth
opportunities. Conceptual comprehension must be emphasized through pedagogies that encourage

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communication, debate, research, and cross-disciplinary and interdisciplinary thinking. The curriculum is
developed on the Outcome-Based Education. Outcome-based education defines Program Educational
Objectives (PEOs), Program Objectives (POs) and Course Objectives (COs) for every program and student
progression is assessed based on their achievement status.

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

Inter & Multi-

*Refer glossary section for description of these terms.

Open Electives [OEC]
B.COm Curriculum under NEP

disciplinary Perspective

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

Hands on Experience Vocational Courses

Value Education

Research

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

5 BCOM PROGRAMME STRUCTURE UNDER NEP

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

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

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Qualify for Qualify for Qualify for

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

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

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

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

C.COM: Certificate in Commerce

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

6 GLOSSARY
Key terms with reference to NEP Curriculum:

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

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

3. Vocational Courses [VOC]: These courses are to promote skills pertaining to a particular field of
study. The purpose of these courses is to provide students life-skills in hands-on mode so as to

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increase their employability/ Self-employment. The objective is to integrate discipline related skills
in a holistic manner with general education.

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

5. Ability Enhancement Courses [AECC]: Ability enhancement courses are the generic skill courses
which are basic and needed to all to pursue any career. These courses ensure progression across all
careers.
a. Languages: Languages provide the medium of fresh and free thinking, expression and clarity
in thought and speech. It forms as a foundation for learning other courses. Helps fluent
communication.
b. Foundation Courses: Foundation Courses enable students to develop a deeper sense of
commitment to oneself and to the society and nation largely. These courses will supplement
in better understanding of how to integrate knowledge to application into a society.
6. Skill Enhancement courses [SEC]: These courses are offered to promote skills pertaining to a
particular field of study and imbibe values in students:
a. Skill Based SEC: These courses are designed to provide practical exposure to students and
equip students with relevant skills required for professional and personal growth.
b. Value Based SEC: The aim is for students not only to understand the values, but also to
reflect them in their attitudes and behaviour, and contribute to society through good
citizenship and ethics.
7. Project work/ Dissertation [with Viva voce] or Internship: Project work is considered as a special
course involving application of knowledge in solving / analysing / exploring a real-life situation /
difficult problem/ data analysis. Project Work has the intention to provide research competencies
at Undergraduate level. It enables to acquire special/ advanced knowledge through supplement /
support study to a project work. Candidates shall carry out project work on his/her own with an
advisory support by a faculty member to produce a dissertation/ project report.
[In the VIII Semester Students who do not opt for Research Project / Internship shall take two
elective courses].

Key terms with reference to OBE Framework:

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

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

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

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

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

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

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

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

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

8 PROGRAM ASSESSMENT
Being in an Autonomous system, the University has adopted the Credit Grade Based Performance
Assessment (CGPA). The weightage of the components of the course is as directed by the Bangalore
University. The course gives 40% weightage to Continuous Assessment (CA) comprising of Centrally
Organized Mid Semester Test and other exercises such as quiz, seminars, assignments, etc. and 60%
weightage is given to End semester Examinations.

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Students must score a minimum of 35% / 35 marks in their End Semester Examination (ESE). The End
Semester Examination (ESE) will be held for2.5 hours & for 60 marks. Students must score a minimum of
40% in aggregate of the CIA+ESE in each paper, as minimum marks for passing.

Components of Continuous Assessment

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

Assignment and tasks 1 Decided by the course instructor 10

Assignment and tasks 2 Decided by the course instructor 10

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

For Open Elective Paper: Time: 2 hrs Marks: 60

Section Types Distribution of marks
A Conceptual 3marks x5/6 questions =15 marks
B Analytical 5marks x2/3 questions =10 marks
C Descriptive 10marks x 2/3 questions = 20 marks
D Case Study 15marks x1 question =15 marks

8 COURSE MATRIX

SCHOOL OF BUSINESS B. Com Programme Matrix (w.e.f 2021-21)

St. Joseph’s University (Autonomous) As per NEP Framework

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Hours
Course Course
# Course Tittle per Credits
Code Type
Week
1 Language I AECC 3 3
2 Language II AECC 3 3
SEMESTER I

3 BC 1121 Financial Accounting DSC 4 4

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

1 Language I AECC 3 3
2 Language II AECC 3 3
3 BC 2121 Corporate Accounting-I DSC 4 4
SEMESTER II

4 BC 2221 Modern Marketing DSC 4 4

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

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

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Department of Management
Course Course
I Semester

Code Course Title Session Credits

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

To familiarize the students with the concepts of financial accounting.

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

CO2 Analyse the computational metrics in royalty accounting.

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

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

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Unit 1 FUNDAMENTALS OF ACCOUNTING 04 Hours

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

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Department of Management
Course Course
I Semester

Code Course Title Session Credits

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

To orient the students on the theories of consumption and production in an

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

2 Managerial Economics H.R. Appannaiah HPH

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

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

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

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Department of Management
Course Course
I Semester

Code Course Title Session Credits

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

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

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

CO2 Evaluate the functioning of Money Market and Capital Market.

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

Program Outcome
COs PO1 PO2 PO3 PO4 PO5

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

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

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

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Department of Management
Course Course
II Semester

Code Course Title Session Credits

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

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

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

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

Program Outcome
Cos PO1 PO2 PO3 PO4 PO5

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

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 Department of Commerce | B.Com Curriculum

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

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 Department of Commerce | B.Com Curriculum

Department of Management
Course Course
II Semester

Code Course Title Session Credits

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

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

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

CO2 Evaluate the concept of STP and consumer behaviour.

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

Learning by Doing activities [8 hours]

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

Program Outcome
COs PO1 PO2 PO3 PO4 PO5

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

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 Department of Commerce | B.Com Curriculum

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

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 Department of Commerce | B.Com Curriculum

Department of Management
Course Course
II Semester

Code Course Title Session Credits

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

To familiarize students with basic arithmetic calculations and its application in

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

Learning by Doing activities [8 hours]

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

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

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 Department of Commerce | B.Com Curriculum

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

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 Department of Commerce | B.Com Curriculum

Open
Elective
Courses

Page 25 of 50
 Department of Commerce | B.Com Curriculum

Open Elective Course Matrix

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

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

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

All students 3 Hours

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

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

3 Hours
2 Emerging Business Technologies All students 3
a Week
3 Hours
3 Innovation Management All students 3
a Week

3 Hours
1 Investing in Stock Markets All students 3
a Week
IV Semester

3 Hours
2 Intellectual Property Management All students 3
a Week
3 Hours
3 Social Media Marketing All students 3
a Week

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
I Semester

Code Course Title Offered to Session Credits

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

To familiarise students with basic concepts & trends in finance

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

2 Basic Finance for Nonfinancial Managers Fernandez Kendrick Kendrick Fernandez

3 Basic Financial Management Khan M Y McGraw Hill India

4 Personal Financial Planning Murali Subbakrishna Himalaya Publisher

5 Public Finance H L Bhatia S Chand

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
I Semester

Code Course Title Offered to Session Credits

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

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

CO2 Critically evaluate use of environmental Scanning in Business Intelligence.

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

2 Essentials of Business Environment K. Aswathappa Himalaya Publishing House

3 Business Environment Paul McGraw Hill Education

4 Marketing Research Rajendra Nargundkar McGraw Hill Education

5 Marketing Research G.C. Beri McGraw Hill Education

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
I Semester

Code Course Title Offered to Session Credits

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

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

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

2 Foundations of Advertising Chunawala & Sethia Himalaya Publishing House

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

4 Content Marketing Schaefer Joe Wilson E.C. Publishing

5 Digital Marketing Seema Gupta McGraw Hill Education

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
II Semester

Code Course Title Offered to Session Credits

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

To introduce the concepts of business strategy and innovation

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

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

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

3 Business Innovation MR Whiteley Nick Createspace

4 Strategic Management Adela Kazmi, Azhar Kazmi McGraw Hill India

5 Business Strategy Tracy Brian Manjul Publishing House

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
II Semester

Code Course Title Offered to Session Credits

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

To familiarize the students with the conceptual framework of marketing

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

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

2 Marketing Management Mohammed Umair Skyward Publishers

3 Marketing Management J.C. Gandhi McGraw Hill India

4 Marketing Management Sontakki Kalyani Publishers

5 Fundamentals of Digital Marketing Puneet Bhatia Pearson

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
II Semester

Code Course Title Offered to Session Credits

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

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

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

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

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

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

3 Managing New Ventures Concepts and Cases Anjan Raichaudhuri Prentice Hall

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

5 Entrepreneurship Development and SBE Charantimath & Poornima Pearson Education

Page 37 of 50
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
III Semester

Code Course Title Offered to Session Credits

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

1. To familiarise students with basic concepts of financial health

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

Page 39 of 50
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
III Semester

Code Course Title Offered to Session Credits

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

To enable students, understand Emerging Business Technologies and its impact

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

Page 41 of 50
 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
III Semester

Code Course Title Offered to Session Credits

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

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

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
IV Semester

Code Course Title Offered to Session Credits

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

To familiarise students with working of stock marketing and stock trading

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

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

DEPARTMENT OF COMMERCE
Course
IV Semester

# Course Title Duration Session Credits

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

 To provide students with an understanding of intellectual property rights

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

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

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course
IV Semester

Code Course Title Offered to Session Credits

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

To familiarize students with the concepts and operations of Social Media

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

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 Department of Commerce | B.Com Curriculum

Unit Title Hours Contents

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

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