Semester V BCom

SEMESTER-V
B.Com
Discipline Specific Core Course- 5.1(DSC-5.1): Income Tax Law and Practice
Course Credi Credit distribution of the Eligibil Pre-

title ts course ity requisite
& criteria of the
Code Lectu Tutori Practical/ course
re al Practice (if any)
Income 4 3 0 1 Pass in
NIL
Tax Law Class XII
and
Practice
DSC- 5.1
Learning Objectives
The course aims to impart knowledge of law pertaining to levy of income tax in India.
Learning Outcomes:
After completion of the course, learners will be able to:

1. Describe the basic concepts of income tax and determine the residential status of
different persons.
2. Compute income under the heads ‘salaries’ and ‘income from house property’.
3. Compute income under the heads ‘profits and gains of business or profession’ and
‘capital gains’.
4. Compute income under the head ‘income from other sources’ and recognise the
provisions relating to income of other persons included in assessee’s total income
5. Discuss the various deductions and computation of total income and tax liability of
individuals.
SYLLABUS OF DSC-5.1
Unit 1: Introduction (9 hours)
Basic concepts: Income; Agricultural income, Person, Assessee, Assessment year, Previous
year, Gross Total Income, Total income, Maximum marginal rate of tax and Permanent
Account Number (PAN); Residential status: Scope of total income on the basis of residential
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Unit 2: Computation of Income from Salaries and House Property (11 hours)
Income from Salaries; Income from House Property.
Unit 3: Computation of Income from Business or Profession and Capital Gains (11 hours)
Profits and gains of business or profession; Capital gains.
Unit 4: Income from Other Sources, Clubbing of Income and Set-off (7 hours)
Income from other sources; Income of other persons included in assesses total income;
Aggregation of income and set-off and carry forward of losses.
Unit 5: Deductions and Computation of Total Income and Tax Liability (7 hours)
Deductions from gross total income; Rebates and reliefs; Computation of total income and tax
liability of individuals (On-line filing of Returns of Income & TDS).
Practical Exercises:
The learners are required to:
1. Prepare a case study for a person resident but not ordinarily resident in India having
income under the head other sources of income.
2. Prepare a presentation indicating the impact of alternative tax regime structure on the
tax liability of an assessee.
3. Present a hypothetical case wherein the impact of change in the capital gains taxes are
reflected as per the relevant Financial Act.
4. Learn about various tax services available on the official website of Government of
India.
5. Prepare a list of tax deductions available in case of a senior citizen.

6. Explore and attempt on-line filing of Returns of Income & TDS on Income tax e-filing
website under ITR-1 and ITR-2.
Suggested Readings:
● Ahuja, G., & Gupta, R. (2022). Simplified Approach to Income Tax. Delhi, India:
Flair Publications Pvt. Ltd.
● Bandopadhayaya, S. B. (2019). Taxation I, II. Delhi, India: Oxford University Press.
● Mittal, N. (2019). Concept Building Approach to Income Tax Law & Practice. Delhi,
India: Cengage Learning India Pvt. Ltd.
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● Singhania, V. K., & Singhania, M. (2021). Students’ Guide to Income Tax, University
Edition. Delhi, India: Taxmann Publications Pvt. Ltd.
Additional Resources
● Current Tax Reporter. Jodhpur, India: Current Tax Reporter.

● Income Tax Reports. Chennai, India: Company Law Institute of India Pvt. Ltd.
● Corporate Professionals Today. Delhi, India: Taxmann.
Note: Suggested readings will be updated by the Department of Commerce and

uploaded on the Department's website.
Discipline Specific Core Course- 5.2(DSC-5.2): Business Economics
Course title Credi Credit distribution of the Eligibil Pre-

& ts course ity requisite
Code criteria of the
Lectu Tutori Practical/ course
Business 4 1 Pass in NIL

3 0
Economics Class
XII
DSC- 5.2
Learning Objectives
The course aims to acquaint the learners with Microeconomics and its applications.
Learning Outcomes:
After the completion of the course, the learners will be able to:
1. Examine the nature and scope of business economics.

2. Analyse how consumers try to maximize their satisfaction by spending on different goods.
3. Evaluate the relationship between inputs used in production and the resulting outputs and
costs.
4. Analyse and interpret various facets of and pricing under different market situations.
5. Discuss the contemporary issues and applications in micro economics.
120
SYLLABUS OF DSC-5.2
Unit 1: Introduction to Business Economics (5 hours)
Nature and scope of Business Economics, Demand and Supply: Meaning, law, Individual Vs
Market, Movement Vs Shift, Market equilibrium. Elasticity of Demand: Price, income and
cross elasticity. Measurement of elasticity of demand: outlay and percentage method. Elasticity
of supply: concept and measurement (Percentage method).
Unit 2: Consumer Behaviour (11 hours)
Cardinal Vs Ordinal Utility, Indifference curves: features, budget line, consumers equilibrium,
ICC and Engels curve, PCC and derivation of demand curve, Income and substitution effects
of price change (normal, inferior and giffen goods), Applications: effect of interest rates on
household savings, lumpsum subsidy Vs excise subsidy.
Unit 3: Production and Cost (11 hours)
Production function: TP, AP and MP, Law of Variable proportions. Isoquants: properties,
optimal combination of resources, expansion path and returns to scale.
Cost: Different cost concepts, Derivation of short run and long run cost curves (LAC and
LMC), Economies and Diseconomies of scale.
Unit 4: Market Structures (11 hours)
Perfect competition: features, equilibrium under short run and long run, derivation of supply
curve under short run and long run.
Monopoly: features, equilibrium under short run and long run, absence of supply curve, Price
discrimination: degrees, conditions and dumping.
Monopolistic competition: features, product differentiation and excess capacity and
equilibrium.
Oligopoly: Collusive and non- collusive: Cournot’s model, Kinked demand curve, Cartels
(OPEC and CIPEC)
Unit 5: Contemporary Issues and applications (7 hours)
Rent control, Minimum wages, Individual supply curve of labour, Peak load Pricing, Prisoners’
dilemma and Game Theory.
Exercises:
1. Apply the concept of elasticity of demand and supply in real life.

2. Analyse the impact of changing prices on consumption of necessities by a household.
3. Visit any manufacturing unit and study its production process and costing.
4. Analysis of OPEL as a case of a successful cartel.
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5. Comment on contemporary issues and applications of income tax law
Suggested Readings:
● Baye, M., & Prince J. (2021). Managerial Economics and Business Strategy. (3rd ed.).
New York, United States: McGraw Hill.
● Case, K. E., & Fair, R. C. (2017). Principles of Economics. (12th ed.). London, United
Kingdom: Pearson Education.
● Deepashree (2021). Business Economics. Delhi, India: MKM Publisher.
● Gillespie, A., (2013). Business Economics. Oxford, United Kingdom: Oxford
University Press. (2nd ed.)
● Gupta, G. S. (2011). Managerial Economics. Delhi, India: McGraw Hill (2nd ed.)
● Maddala, G. S., & Ellen, M. (2017). Microeconomics Theory and Applications. Delhi,
India: Tata McGraw Hill.
● Mankiw, N. G., Ashwin A., & Taylor, M. P. (2019). Business Economics. United
Kingdom: Cengage Learning.
● Miller, R. L. (1982). Intermediate microeconomics: theory, issues, applications. New
York, United States: McGraw-Hill Companies.
● Pindyck, R., & Rubinfeld, D. (2017). Microeconomics. (8th ed.). London, United
Kingdom: Pearson education.
● Salvator, D., & Rastogi S. K. (2016). Managerial Economics: Principles and
Worldwide Applications.(8th ed.). Delhi, India: Oxford University Press.
● Samuelson, P. A., Nordhaus, W. D., Chaudhari, S., & Sen, A. (2019). Economics (SIE).
(20th ed.). New York, United States: McGraw-Hill.

Discipline Specific Core Course- 5.3(DSC-5.3): Management Accounting
Course Credi Credit distribution of the Eligibil Pre-

title ts course ity requisite
& criteri of the
Code Lectu Tutori Practical/ a course
4 3 0 1 Pass in Studied
Manageme Class XII
nt DSC-4.2
Accounting (Cost
Accounting)
DSC- 5.3
122
Learning Objectives
The course aims to enable students to acquire knowledge of concepts, methods and
techniques of management accounting for the purpose of managerial planning, control and
decision making.
Learning Outcomes:

1. Examine the conceptual framework of Management Accounting and identify the
differences between various forms of accounting.
2. Analyse budgetary control system as a tool of managerial planning and control
3. Evaluate the standard costing system as a tool of managerial control.
4. Recognise the concept of marginal costing and cost-volume-profit analysis.
5. Analyse techniques of decision making.
6. Discuss the concept of responsibility accounting and performance measurement.
SYLLABUS OF DSC-5.3
Unit 1: Introduction to Management Accounting
Meaning, objectives, nature and scope of management accounting, Difference between

different forms of accounting- Cost, Financial and Management accounting, Cost control and
Cost reduction.
Unit 2: Budgetary Control and Standard Costing Systems
(a) Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary
control; objectives, merits and limitations; Functional Budgets; Fixed and Flexible
budgeting; An overview of different approaches to budgeting (Zero base budgeting,
Performance budgeting and Programme budgeting)
(b) Standard Costing and Variance Analysis: Meaning of standard cost and standard
costing; advantages, limitations and applications; Variance Analysis – material, labour,
overheads and sales variances. Control ratios.
Unit 3: Marginal Costing
Concept of marginal cost and marginal costing; Absorption versus Variable Costing:
Distinctive features and income determination; Cost-volume-profit analysis; Break-even
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Analysis-Statements, mathematical and graphical approaches; Profit-volume ratio, angle of
incidence, margin of safety, key factor, determination of cost indifference point.
Unit 4: Decision Making
Steps in Decision making process. Concept of relevant costs. solving various short -term
decision making problems using marginal costing and differential costing techniques –
Profitable product mix, Acceptance or rejection of special/ export offers, Make or buy,
Addition or elimination of a product line, sell or process further, operate or shut down and
Pricing decisions
Unit 5: Performance Measurement
Responsibility Accounting: Concept, Significance, Different Responsibility Centres;

Divisional Performance Measurement: Financial and Non-Financial measures;
Note: Spreadsheet may be used for doing basic calculations in Management Accounting
and giving students subject related assignments for their internal assessment purposes.

1. Discuss differences between various forms of accounting.
2. Prepare different types of budgets.
3. Apply the concept of zero base budgeting on a select firm by collecting relevant data.
4. Visit any manufacturing unit and study the relevance of marginal costing.
5. Compute variances and perform analysis.
6. Perform cost-volume-profit analysis.
7. Compute the foreign export sales price for a domestic firm engaged in manufacturing
goods/services.
8. Evaluate various decision making techniques using case studies.
9. Identify the responsibility centres of a pharmaceutical industry.
10. Discuss case studies on divisional performance measurement.
Suggested Readings:
● Arora, M. N. (2019). Management Accounting. Delhi, India: Himalaya Publishing
House.
● Goel, R. K. & Goel, I. (2019). Concept Building Approach to Management Accounting
for B.Com(Hons.). Delhi, India: Cengage.
● Maheshwari, S. N. & Mittal, S. N. (2019). Management Accounting. Delhi, India: Shri
Mahaveer Book Depot.
● Maheshwari, S. N., Maheshwari, S. K. & Maheshwari, S. K. (2021). Principles of
Management Accounting. Delhi, India: Sultan Chand & Sons.
● Maheshwari, S. N. (2015). Management Accounting and Financial Control. Delhi,
India: Sultan Chand & Sons.
● Shah, P. (2015). Management Accounting. Delhi, India: Oxford University Press.
124
● Singh, S. (2023). Management Accounting. Delhi, India: PHI Learning Pvt. Limited.
● Singh, S. K., & Gupta, L. (2021). Management Accounting: Theory and Practice.
Delhi, India: A. K. Publications.
● Tulsian, P. C., & Tulsian, B. (2023). Advanced Management Accounting. Delhi, India:
S. Chand.
Additional Readings:
● Drury, C. (2020). Management and Cost Accounting. China: Cengage.

● Horngren, C. T., Foster, G., & Dattar, S. M. (2002). Cost Accounting: A Managerial
Emphasis. Delhi, India: Prentice Hall of India Ltd.
● Khan, M. Y., & Jain, P. K. (2021). Management Accounting. Delhi, India: Tata
McGraw Hill Publishing Co.
● Usry, M. E., & Lawrence, H. H. (2010). Cost Accounting: Planning and Control.
Nashville, United States: South Western Publishing Co.
Note: Suggested readings will be updated by the Department of Commerce and uploaded
on the Department's website.
125
Discipline Specific Elective Course- 5.1(DSE-5.1): Organisational
Behaviour
Course Credit Credit distribution of the Eligibilit Pre-

title & s course y requisit
Code criteria e of the
Lectur Tutoria Practical course
e l / (if any)
Practice
Organizatio 4 3 1 0 Pass in Class NIL

n Behaviour XII
DSE- 5.1
Learning Objectives
The course aims to develop a basic understanding of the concept of organisational behaviour
and its relevance in modern organisations. It will enable students to gain theoretical and
practical knowledge along with desirable skills to become successful managers and effective
employees in organisation.
Learning Outcomes:
1. Demonstrate understanding of the basic concepts of organisational behaviour and
their applicability in contemporary organisations.
2. Analyse the various means of managing people at the workplace.
3. Interpret the complex nature of human behaviour and group dynamics.
4. Critically evaluate leadership styles and strategies.
5. Discuss the ways to build supportive organisational culture
SYLLABUS OF DSE-5.1
Organisational Behaviour: Concepts and Determinants; Emergence of organizational
behaviour; Contributing disciplines of OB; OB models.
Unit 2: Individual Behavior (9 hours)
Foundations of Individual Behaviour; Personality- Type A and B, Big five personality types;
Attitude - components, job related attitudes; Learning- concept, theories and reinforcement;
Perception - concept, perceptual process, factors influencing perception; Values - concept and
types: terminal values and instrumental values.
126
Unit 3: Communication and Motivation (11 hours)
Communication – Understanding Communication; Communication styles; Transactional
Analysis (TA), Johari Window.
Motivation – Early Theories of motivation (Need Hierarchy, Theory X and Theory Y, Two
Factors Theory); Contemporary Theories of motivation (Self-Determination Theory, Goal-
setting Theory, Reinforcement Theory, Self-efficacy Theory).
Unit 4: Group Behaviour and Leadership (11 hours)
Group Behaviour - concept, types- group norms, group roles, and group cohesiveness;
Leadership - Concept and theories; Styles of leadership; Leadership continuum; Trait,
Behavioural and Situational approach; Contemporary leadership issues.
Unit 5: Dynamics of Organisational Behavior ( 7 hours)
Organisational culture- concept and determinants; Organisational change- types of change,
resistance to change, managing change; Stress- source, prevention and management of stress.
Exercises:
1. Evaluate personality type as a group activity.
2. Play a role on TA and JOHRI Window
3. Identify the innovative ways to manage counter-productive behavior
4. Study the various leadership styles opted in MNCs
5. Practice stress management techniques.
Suggested Readings:
• Luthans, F. (2017). Organisational Behavior-An evidence based approach. (12th ed.).
McGraw-Hill Education.
• Pareek, U. (2014). Understanding Organisational Behavior. Delhi, India: Oxford
University Press.
• Robbins, S. T., & Judge, T. A. (2019). Essentials of Organizational Behaviour. (14th
ed.). London, United Kingdom: Pearson.
• Singh, A. K., & Singh, B. P. (2007). Organisational Behavior. Delhi, India: Excel
Books Pvt. Ltd.
• Singh, K. (2015). Organisational Behavior: Texts & Cases. (3rd ed.). India: Pearson.
Additional Resources:
• Greenberg, J. (2015). Behavior in Organizations. (10th ed.). Delhi, India: Pearson
Education India.
• Hersey, P. K., Blanchard, D., & Johnson, D. (2013). Management of
Organizational Behavior. Pearson.
Note: The course combines learning through analysis and discussion of case studies and
active participation in experiential exercises and simulations.
127
Discipline Specific Elective Course- 5.2 (DSE-5.2): Financial Markets
and Institutions
Course Credi Credit distribution of the Eligibili Pre-

title ts course ty requisite
& criteria of the
Lectur Tutori Practical/
Code course
e al Practice (if any)
Financial 4 3 1 0 Pass in NIL
Markets Class XII
and
Institutions
DSE- 5.2
Learning Objective: The course aims to provide students an overview of financial markets and
financial institutions.
Learning Outcomes:
1. Describe the components and functions of a financial system.
2. Analyse integration and linkages between different financial systems and describe
how they operate.
3. Analyse the functioning and working of money and capital markets.
4. Evaluate the role of commercial banks.
5. Analyse role of insurance, mutual funds and NBFCs.
SYLLABUS OF DSE-5.2
Unit-I Introduction (9 hours)
An introduction to financial system– concept, functions, structure and components, inter-
linkages between financial system and economic development; evolution of Indian financial
system since 1951; recent reforms and developments in Indian financial system; financial
stability; financial crisis – causes and policy response.
Unit-II: Financial Markets I: Money Markets (9 hours)
Money markets – functions, organisations and participants; money market instruments; role of
central bank in money market; role of Reserve Bank of India in Indian money market.
Unit III: Financial Markets II: Capital Markets (9 hours)
Capital Markets - introduction, components, role and functions; equity market-methods of
issue; debt market-concept, significance and classification; capital market instruments; primary
and secondary markets- concept, similarities, differences; stock exchanges in India - NSE,
BSE; Stock Indices: concept and major stock indices in India (NIFTY and BSE-SENSEX);
SEBI and investor protection.
128
Unit-IV: Financial Institutions I: Commercial Banking (9 hours)
Commercial banking – introduction, classification and role in economy; asset liability
management; non-performing assets; financial inclusion; recent developments including digital
banking, universal banking.
Unit-V: Financial Institutions II: Insurance, Mutual Funds and NBFCs (9 hours)
Insurance - life and non-life insurance companies in India: public and private; Mutual Funds -
introduction and their role in capital market development, types of mutual fund schemes (open
ended vs close ended, equity, debt, hybrid schemes and ETFs; Non-banking Financial
Companies (NBFCs)-role and types.
Exercises:
1. Identify one Indian and one global financial conglomerate and examine their genesis
and evolution.
2. Compare the yield curve of India, another developing country and a developed country.
Analyze the reasons for similarities and differences.
3. Pick two leading stock market indices in India, analyse their method of computation,
reasons behind the differences and their implications.
4. Pick financial statements of any two Public Sector banks and compare their NPA
5. Pick any three mutual funds and make a comparison on the basis of its risk parameters,
Portfolio holdings and historical return.
Suggested Readings:
● Balachandran, V. (2023). Securities Market & Regulations. Delhi, India: Sultan Chand
& Sons.
● Bhole, L.M., & Mahakud, J. (2017). Financial Institutions and Markets: Structure,
Growth and Innovations. Delhi, India: McGraw Hill Education.
● Bhole, L.M. (2009). Financial Markets and Institutions. Delhi, India: Tata McGraw Hill
Publishing Company.
● Frederic S. M., & Stanley G. E. (2011). Financial Markets and Institutions. Prentice Hall.
● Goel, S. (2018). Financial Markets, Institutions and Services. Delhi, India: PHI learning
● Khan, M. Y. (2017). Indian Financial System –Theory and Practice. Delhi, India: Vikas
Publishing House.
● Kohn (2013). Financial Institutions and Markets. Oxford, United Kingdom: Oxford
University Press.
● Madura, J. (2018). Financial Markets and Institutions. Boston, United States: Cengage
● Pathak, B. V. (2018). Indian Financial System: Markets, Institutions and Services. Delhi,
India: Pearson education.
● Saunders, A., & Cornett, M. M. (2007). Financial Markets and Institutions. Delhi, India:
Tata McGraw Hill.
129
Additional References
● Annual Reports of Major Financial Institutions in India.
● BSE website www.bseindia.com
● National Stock Exchange website www.nseindia.com.
● NIFM, Department of Economic Affairs
● SEBI website www.sebi.gov.in
● Reserve Bank of India website www. rbi.org.in
● Economic Survey, www.indiabudget.gov.in
● Reports on Trends and Progress of Banking in India, RBI
● Reports on Currency and Finance, RBI
Note: Suggested readings will be updated by the Department of Commerce and uploaded on
the Department's website.
130
Discipline Specific Elective Course- 5.3 (DSE-5.3): Sustainability
Marketing

& criteria of the
Code course
4 3 1 0 Pass in Class NIL
Sustainability XII
Marketing
DSE- 5.3
Learning Objectives
This course aims to familiarize the students with the concept and process of sustainable
marketing.
Learning Outcomes:
1. Describe the need of sustainable marketing in view of environmental, legal and ethical
aspects.
2. Recognise the opportunities for sustainable marketing strategies.
3. Identify the consumer behaviour for sustainable marketing
4. Demonstrate how sustainable marketing can be applied in marketing mix strategies.
5. Discover the case studies of legal framework for sustainable marketing.
SYLLABUS OF DSE-5.3
UNIT 1: Introduction (9 hours)
Sustainability- Concept, Issues, SDG Goals. Sustainability Marketing- Concept, Rationale,

Evolution, Pillars of Sustainability Marketing, Linkage with SDGs.
Sustainability and Ethical Decision Making. Challenges of Practising SM- Sustainability and
Profitability. Triple Bottom Line- An Overview.
Unit 2: Sustainability Marketing Opportunities (9 hours)
Sustainability Opportunities- Marketing Environment; Segmentation, Targeting and

Positioning; Creating Value through Sustainability- Designing the Marketing Mix, Holistic
Approach to Sustainability.
UNIT 3: Consumer Behaviour and Sustainability Marketing (9 hours)
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Unsustainable Lifestyles, Dimensions of Sustainable Consumer Behaviour. Motives of
adapting Sustainable Consumer Behaviour, Attitude-Behaviour Inconsistency in Sustainable
Buying Decisions, Environmental Consciousness; Sustainable Consumption- Beliefs, Social
Norms, Values, Cases of Mindful Consumption and Responsible Consumption.
Unit 4: Sustainability and Marketing Mix Decisions (9 hours)
Developing and Reinforcing Behaviour through 3 R’s- Recycle, Reuse and Reduce.
Sustainable Products, Sustainable Branding and Packaging. Sustainable Pricing Decisions,

Sustainable Marketing Communication, Sustainability and Promotion Mix Decision,
Marketing Channels and Sustainable Supply Chain.
UNIT 5: Sustainability Legal Framework and its Implementation in India (9 hours)
An Overview of Legal Framework- Leading Cases and Developments. Role of Sustainable

Marketing in Global Network.
Exercises:
1. Perform a role play (as a marketer and as consumers)
2. Make presentations of companies’ case examples where marketers have adapted
sustainable marketing mix strategies and how it impacted their business.
3. Represent their own behaviour for mindful and responsible behaviour.
4. Demonstrate how marketers can develop and reinforce consumer behaviour through 3
R’s.
5. Find out the leading case studies where sustainable marketing has emerged as an
important issue.
Suggested Readings
● Kotler, P. (2012). Rethinking Marketing: Sustainable Marketing Enterprise in Asia. (2nd

ed.). Delhi, India: Pearson.
● Ross, G., Magnusson, M., & Merenda, M. (2012). The Sustainable Business Case Book.
Washington DC, United States: FlatWorld.
● Frank-Martin, B., & Ken, P. (2012). Sustainability Marketing: A Global Perspective. (2nd
ed.). Delhi, India: Willey publication.
● Richardson, N. (2020). Sustainable Marketing Planning. Delhi, India: Routledge, Taylor
and Francis Group.
● Peterson, M. (2021). Sustainable Marketing: A holistic Approach. Delhi, India: Sage
Publication Ltd.
● Carvill, M., Butler, G., & Evans, G. (2021). Sustainable Marketing: How to Drive Profits
with Purpose. London, United Kingdom: Bloomsbury Business.
● Fuller, D. A. (1999). Sustainable Marketing: Managerial-Ecological Issues. London,
United Kingdom: Sage Publications Inc.
132
Useful links:
1. https://open.umn.edu/opentextbooks/textbooks?term=sustainable+development&commit=
Go
2. http://www.sacep.org/pdf/Reports-Technical/2002-UNEP-SACEP-Law-Handbook-India.pdf
3. https://moef.gov.in/wp-content/uploads/wssd/doc2/ch2.html
4. https://www.oecd.org/env/outreach/37838061.pdf

Discipline Specific Elective Course- 5.4 (DSE-5.4): Business

Mathematics

criteria of the
& course
Code e al Practice (if any)
Business 4 3 0 1 Pass in Class NIL
Mathematics XII
DSE-5.4
Learning Objectives
The course aims to familiarize students with the applications of Mathematics and Statistical
techniques in business decision making.
Learning Outcomes

1. Identify proficiency in using different mathematical tools in solving real life
business and economic problems.
2. Analyse how matrices are used as mathematical tool in representing a system of
equations.
3. Apply differential calculus to solve simple business problems.
4. Discuss mathematical formulation and solution of problems related to finance including
different methods of interest calculation, future and present value of money.
5. Identify business problems involving linear relationships between decision variables
and their determining factors.
133
SYLLABUS OF DSE-5.4
Unit 1: Matrices (9 hours)
Definition and types; Algebra of matrices; Applications of matrix operations to simple business
and economic problems; Calculation of values of determinants up to third order; Finding the
solution of system of linear equations up to three variables by Matrix Inversion and Cramer’s
Rule.
Unit 2: Differentiation (9 hours)
Concept and rules of differentiation; applications of differentiation - elasticity of demand and
supply, Cost, Revenue, Profit and Break Even Point, Maxima and Minima of functions relating
to cost, revenue and profit.
Unit 3: Integration (9 hours)
Standard forms of Integration Definite integration. Application of Integration to marginal
analysis; Marginal Cost to Cost function, Marginal Revenue to Revenue function, Elasticity of
Demand to Demand function.
Unit 4: Basic Mathematics of Finance (9 hours)
Simple and Compound interest (including continuous compounding); Rates of interest -
nominal and effective and their inter-relationships; Compounding of a sum using different
types of rates.
Unit 5: Linear Programming (9 hours)
Formulation of Linear programming problems (LPPs), Graphical solutions of LPPs. Cases of
unique solutions, multiple optional solutions, unbounded solutions, infeasibility, and redundant
constraints.
1. Identify the decision-making variables and assess their functional relationship with other
variables affecting the decision in a hypothetical business situation.
2. Take the business case and assess how the use of matrices helps in deciding about
competing alternatives
3. Identify and formulate business problems as an application of calculus
4. Identify and solve business problems of any company of your choice as an application of
linear programming
5. Gather information about various deposit and loan schemes of banks to find out interest
rate differential, and compounded value.
Note: Use of a simple calculator is allowed. Proofs of theorems/ formulae are not required.
Suggested Readings:
● Aggarwal, B. M. (2018). Business Mathematics. Delhi, India: Kitab Mahal.

● Anthony, M., & Biggs, N. (1996). Mathematics for Economics and Finance.
Cambridge, United Kingdom: Cambridge University Press.
● Ayres, F. J. (1963). Theory and Problems of Mathematics of Finance. New York,
134
United States: McGraw Hill Publishing.
● Budnick, P. (1986). Applied Mathematics for Business, Economics, & Social Sciences.
New York, United States of America : McGraw Hill Publishing.
● Dowling, E. (2011). Introduction to Mathematical Economics. New York, United

States: McGraw Hill Publishing Kapoor.
● Ghosh, S., & Sinha, S. (2018). Business Mathematics and Statistics. Delhi, India:
Oxford University Press.
● Sharma, S. K., & Kaur, G. (2019). Business Mathematics. Delhi, India: Sultan Chand
& Sons (P) Ltd.
● Thukral, J. K. (2020). Mathematics for Business Studies. Delhi, India: Mayur
Paperbacks.
● Singh, J. K. (2017). Business Mathematics. Delhi, India: Himalaya Publishing House.
● V. K., & Sancheti, D. C. (2014). Business Mathematics, Theory & Applications. Delhi,
India: S. Chand Publishing.

Discipline Specific Elective Course- 5.5 (DSE-5.5): Accounting for

Mergers & Acquisitions and Valuation

& criteria of the
Code course
Accounting 4 3 1 0 Pass in Class NIL
for Mergers XII
&
Acquisitions
and
Valuation
DSE-5.5
Learning Objectives: The course aims to help learners to conceptualise the knowledge of value
creation through Mergers and Acquisitions and acquire skills for accounting for Mergers and
Acquisitions both from the perspective of India and Internationally.
Learning Outcomes: After completion of the course, learners will be able to understand:
1. Define value creation through Mergers and Acquisitions.
2. Describe valuation tools used during Mergers and Acquisitions.
3. Demonstrate accounting for Mergers and Acquisitions from Indian Perspective.
4. Demonstrate the accounting for Mergers and Acquisitions from International
Perspective.
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5. Analyse the different types of Synergic effects and the concept of Demerger along
with Reverse Merger.
SYLLABUS OF DSE-5.5
Unit 1: Introduction to Mergers and Acquisitions (9 hours)

Introduction to mergers and acquisitions (M&A), Types of Mergers, Participants in Merger and
Acquisition, Understanding financial statements and key valuation concepts, Leveraging M&A
for value creation, M&A- Cure for Corporate Turbulence, Fast Track Mergers, Significance of
Intellectual Property Rights in M&A, Cross Border Mergers.
Unit 2: Modelling and Valuation (9 hours)

Income Approach (Capitalization Method and Discounted Cash Flow Method); Market
Approach (Comparable Company Method); Assets Approach (Book Value Method and
Liquidation Method); Modelling for Internal Rate of Return calculations; Discounted cash flow
valuation; Due Diligence in M&A, Negotiation; Synergistic benefits and distribution of
Synergy gains.
Unit 3: Accounting for Mergers and Acquisitions (Indian Perspective) (9 hours)
Looking at the dynamics of an actual transaction, Examining the effects of the transaction,
Accounting for Amalgamation in the nature of Purchase, Accounting for Amalgamation in the
nature of Merger, Treatment of Reserve on Amalgamation, Amalgamation after balance sheet
date, Acquisition under Business Transfer Agreement (BTA), Accounting for Business
Combination as per Ind AS 103, Identifying a business combination, Acquisition Method,
Acquisition Date, Applications of Acquisition methods, Common Control Accounting as per
Ind AS 103, Accounting for Acquisition-related Transaction Costs, Acquisition of control
through the acquisition of Equity Shares, Acquisition of Group of Assets.
Unit 4: Accounting for Mergers and Acquisitions (International Perspective) (9 hours)

Identification of the Acquirer, Determining the Acquisition Date, Recognising and Measuring
Identifiable Assets Acquired & Liabilities, Conditions for Recognition (IFRS 3 Paras 10-14),
Measurement Principle- Fair Values (IFRS 3 Para 18) subject to Exceptions (IFRS 3 Paras 22-
31A), Recognising and Measuring any Non-Controlling Interest (NCI), Identifying and
Measuring Consideration (IFRS 3 Para 37), Recognising and Measuring Goodwill or Gain
from a Bargain Purchase transaction, Controversies and Dilemma in Accounting for M&A,
Accounting for M&A, Features of Pooling Accounting, Criteria for Pooling of Interests,
Incentives to choose Pooling Over Purchase, Accounting for Valuation of Goodwill, IFRS-3
on International Accounting Standards for M&A, Comparison between Indian GAAP and
IFRS-3.
Unit 5: Laws and Regulations affecting M&A, Demerger and Reverse Merger (9 hours)
Tax Laws, The Companies Act, 2013, The Competition Act, 2002, SEBI Regulations and any
other laws and regulations affecting M&A, Substantial Acquisitions and Buyouts in listed and
unlisted space, Ethical Considerations in M&A; Conceptualization of Demerger; Tax Laws,
The Companies Act, 2013, SEBI Regulations and any other laws and regulations affecting
Demerger; Accounting Aspects of Demerger, Demerger vs. Reconstruction; Reverse Merger.
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Exercises:

1. Collect information from business newspapers, periodicals, print and digital media for
analysing reasons for mergers, acquisitions and demergers.
2. Analyse the annual reports of companies before and after the merger to evaluate the tools
applied for valuation.
3. Discuss and analyse the case study on domestic mergers.
4. Discuss and evaluate the impact of cross border mergers.
5. Analyse the impact of laws and regulation and its results on the merger and acquisition,
demerger and reverse merger.
Suggested Readings:
● DePamphillis, D. M. (2021). Mergers, Acquisitions, and Other Restructuring Activities:

An Integrated Approach to Process, Tools, Cases and Solutions. United States: Elsevier.
● Koller, T., Goedhart, M., & Wessels, D. (2020). Valuation: Measuring and Managing the
Value of Companies. New Jersey, United States: Mckinsey & Company.
● Pettit, B. S., & Ferris, K. R. (2013). Valuation for Mergers & Acquisitions. London, United
Kingdom: FT Press.
● Reed, S. F., Lajoux, A., & Nesvold, H. P. (2019). The Art of M&A: A Merger Acquisition
Buyout Guide. London, United Kingdom: McGraw Hill.
● Sherman, A. J. (1998). Mergers & Acquisitions from A to Z: Strategic and Practical
Guidance for Buyers and Sellers. United States: Goodreads.
● Sudarsanam, S. (2003). Creating Value from Mergers and Acquisitions: The Challenges.
Delhi, India: Prentice-Hall.
● Zadeh, A. A., & Meeks, G. (2021). Accounting for M&A: Uses and Abuses of Accounting
in Monitoring and Promoting Merger. New York, United States: Routledge.
Additional Resources:
● AS – 14 issued by the Institute of Chartered Accountants of India.
● Educational Material on Indian Accounting Standard (Ind AS) Business Combinations
issued by The Institute of Chartered Accountants of India.
● IFRS–3 issued by the International Accounting Standard Board.
● Ind AS 103 issued by the Ministry of Corporate Affairs, India.
● Study Material of the Institute of Cost Accountants of India for the “Strategic
Performance Management and Business Valuation”.
● Study Material of the Institute of Company Secretary of India for the Professional
Programme Course on “Valuation and Business Modelling”.

137
Discipline Specific Elective Course- 5.6 (DSE-5.6): Auditing

& criteria of the
Code course
Auditing 4 3 1 0 Pass in Class NIL
DSE-5.6 XII
Learning Objective: The course aims to provide knowledge of auditing concepts, principles,
procedures, and techniques in accordance with current legal requirements.
Learning Outcomes: After completion of the course, learners will be able to:
1. Recognise the basic concepts of auditing and acquaint with latest developments in the
area of auditing;
2. Describe the need of auditing and role of auditors;
3. Demonstrate the principles, procedures and techniques of auditing;
4. Interpret the contents of audit reports;
5. Analyse the provisions of Companies Act, 2013 relating to auditor and auditing.
SYLLABUS OF DSE-5.6
Meaning and objectives of auditing; nature and scope of auditing; basic principles and
techniques of auditing; Classification of audit; Audit in a computerized environment.
Unit 2: Internal Control and Audit Procedures (9 hours)

Audit planning and documentation; audit evidence; audit sampling, internal check, internal
control, and internal audit.
Unit 3: Vouching and Verification (11 hours)

Vouching – Meaning and objectives; Procedure of Vouching; Vouching of Cash and Bank,
Purchase and Sales; Verification of Assets and Liabilities; Inventory Valuation.
Unit 4: Company Auditors (11 hours)

Qualifications and disqualifications; appointment and rotation, removal, remuneration, rights,
duties and liabilities of Auditors.
138
Unit 5: Audit Report and Special Audit (7 hours)
Contents and types of audit report, Qualified and Unqualified report; National Financial
Reporting Authority. Special Audit: Banking and Insurance company; Forensic Audit.
Exercises:
1. Critically analyse auditing-based case studies with the help of focussed group
discussions.
2. Examine the audit reports published by Indian companies.
3. Identify and verify any five-documentary evidence in connection with sales, purchases
of goods/machineries, payment of expenses and liabilities.
4. Prepare internal control questionnaire and internal control checklist for audit of an
organisation/business firm.
5. Examine the P & L Account and Balance Sheet of Listed Companies and identify gaps
for forensic audit.
Suggested Readings:
● Ainapure, V., & Ainapure, M. (2009). Auditing & Assurance. Delhi, India: PHI
Learning.
● Garg, P. (2022). Auditing & Assurance. Delhi, India: Taxmann Publication.
● Kamal, G. (1980). Contemporary Auditing. Delhi, India: Tata Mcgraw Hill Publishing
Company.
● Kumar, R., & Sharma, V. (2015). Auditing Principles and Practice. Delhi, India: PHI
Learning.
● Roy, P.K. (2019). Auditing & Assurance. (1st ed.). Delhi, India: Oxford University
Press.
● Singh A. K., & Gupta, L. (2011). Auditing Theory and Practice. Noida, India: Galgotia
Publishing.
● Tandon, B. N., Sudharsnam, S., & Sundharabahu, S. (2007). A Hand book on Practical
Auditing. Delhi, India: S. Chand Publishing.

Standard on Auditing and Statements on Auditing Practice issued by the ICAI shall be referred
wherever necessary.
139
Discipline Specific Elective Course- 5.7 (DSE-5.7): Business Tax
Procedures and Management

& criteria of the
Code course
Business Tax 4 3 1 0 Pass in Class NIL
Procedures XII
and
Management
DSE-5.7
Learning Objectives
The course aims to provide knowledge of provisions pertaining to income tax procedures with
a view to equip students with effective tax management skills.
Learning Outcomes
1. Discuss the provisions of payment of tax in advance, deduction of tax at source and
computation of tax, interest and fee payable to / by government;
2. Describe about various Income Tax authorities and return of income;
3. Recognise the assessment procedures and filing of appeals;
4. Interpret and learn the provisions dealing with penalties and prosecutions, and search,
seizure and survey; and
5. Evaluate the concept of GAAR and conditions for levy of Securities Transaction Tax.
SYLLABUS OF DSE-5.7
Unit 1: Advance Payment of Tax and Collection and Recovery of Tax (18 hours)
Advance payment of Tax; Tax deduction/ collection at source: Provisions, documentation,
returns and Certificates; Interest payable by assessee/ Government; Collection and recovery of
Tax.
Unit 2: Administration and Return of Income (4 hours)

Income Tax authorities; Return of income.
Unit 3: Assessment and Appeals (9 hours)

Assessment, re-assessment and rectification of mistakes; Appeals and revisions; Preparation
and filing of appeals with appellate authorities.
Unit 4: Penalties and Prosecutions (9 hours)
140
Penalties and Prosecutions; Provisions relating to undisclosed income/ investment; Search,
seizure and survey.
Unit 5: GAAR, Securities Transaction Tax, TAN and TIN (5 hours)

Transactions with persons located in notified jurisdictional area; General anti-avoidance rule
(GAAR); Tax clearance certificate; Securities transaction tax; TAN (Tax Deduction and
Collection Account Number); TIN (Tax Information Network).
Exercises:
1. Illustrate the concepts and features of assessment of profits and gains of proprietorship,
Doctor, Advocate and Chartered Accountant as individual assessee.
2. Prepare a presentation explaining the return of Income.
3. Illustrate the filing of appeals with appellate authorities.
4. Discuss case studies on Penalties and prosecutions related to Business Tax Procedures
and Management.
5. Prepare case studies related to general anti-avoidance rules.
6. Check United States of Americage and importance of GAAR, TAN and TIN.
Suggested Readings:
● Ahuja, G. & Gupta, R. (2022). Corporate Tax Planning. Delhi, India: Commercial Law
House.
● Singhania, V. K., & Singhania, M. (2022). Corporate Tax planning & Business Tax
Procedures. Delhi, India: Taxmann Publications Pvt. Ltd.
● Ahuja, G., & Gupta, R. (2012). Systematic Approach to Income Tax. Delhi, India:
Bharat Law House.
● Bajpai, O. S. (2023). Search. Seizure and Survey. Delhi, India: Taxmann Publications
Pvt. Ltd.
Additional Sources
● Current Tax Reporter. Jodhpur, India.
● Income Tax Reports. Chennai, India: Company Law Institute of India Pvt. Ltd.
● Corporate Professionals Today. Delhi, India: Taxman.

141
Discipline Specific Elective Course- 5.8 (DSE-5.8): International
Monetary and Financial Environment
Course title Credi Credit distribution of the Eligibili Pre-

& Code ts course ty requisite
criteria of the
course
Internationa 4 3 1 0 Pass in NIL
l Monetary Class XII
and
Financial
Environment
DSE- 5.8
Learning Objectives
The course aims to introduce learners to the international monetary and financial environment.
Learners are also expected to understand the basic features of the international monetary
system, foreign exchange market and exchange rate risk. In addition, the course creates
awareness about international financial markets and instruments
Learning Outcomes
1. Demonstrate an understanding of the international monetary system and balance of

payments
2. Discuss the importance of international finance in a global context.
3. Analyse the factors affecting exchange rates and the inter linkages among them.
4. Summarize the evolution and spread of international financial markets and the
implications of globalized finance.
5. Demonstrate how the international financial market operates and the inherent foreign
exchange risk involved in it.
6. Evaluate and compare different types of international financial instruments.
SYLLABUS OF DSE-5.8
Unit 1:International Monetary System (9 hours)
Overview of International Monetary System: evolution, Gold Standard, Bretton Woods system,
the floating exchange rate regime; types of exchange rate systems; international agencies
regulating and facilitating international financial flows: IMF, World Bank Group and its
142
institutions, Bank for International Settlements, Balance of Payments (BOP): concept,
components of BOP, factors affecting BOP, BOP- equilibrium and disequilibrium.
Unit 2:Foreign Exchange Markets and Exchange Rate Determination (9 hours)

Foreign exchange markets: characteristics, functions, structure and participants; factors
affecting exchange rate: relative inflation rates, relative interest rates, relative income levels,
government controls, current account deficit, currency speculation and expectations, public
debt, political stability and economic performance. Government intervention and influence on
exchange rates.
Theories of exchange rate determination: Purchasing Power Parity; Interest Rate Parity,
International Fisher effect
Unit 3:Foreign Exchange Derivatives (11 hours)

Spot market, spot rate quotations, bid-ask spreads, trading in spot markets, cross exchange
rates; trading in forward markets, long and short forward positions, forwards premium and
discount; arbitrage, hedging and speculation.
Unit 4:Foreign Exchange Risk Management (7 hours)

Types of foreign exchange risk: transaction exposure, translation exposure, economic
exposure; hedging against foreign exchange exposure; Forwards market, Futures market and
Options market; country risk analysis.
Unit 5:International Financial Markets and Instruments (9 hours)

Foreign Portfolio Investment: International bond and equity market, GDRs, ADRs, cross-
listing of shares; global registered shares; international financial instruments: Foreign bonds,
Eurobonds, Global Bonds, Floating rate bonds, Zero coupon Bonds; International Money
Markets.
Exercises:
1. Illustrate and explain the direction of India’s foreign trade and investment flows
through an analysis of Balance of payments over a period of last five years.
2. Do practical questions on working of foreign exchange quotations
3. Conduct an inter-country comparison to understand the factors affecting exchange rates
under different exchange rate systems
4. Explain through examples how companies use currency derivatives to minimise the
risk.
5. Examine the market conditions under which companies use foreign currency
instruments to raise funds
6. Compare and list out the different types of international financial instruments of top
five companies in the service industry.
Suggested Readings:
● Cavusgil, S. T., Knight, G., & Riesenberger, J. (2007). International Business: Strategy,
Management and the New Realities. Delhi, India: Pearson India.
● Daniels, J. D., Radenbaugh, L. H., Sullivan, D. P., & Salwan, P. (2016). International
Business. London, United Kingdom: Pearson Education.
143
● Eiteman, D. K., Stonehill, A. I., & Moffett, M. H. (2018). Multinational Business
Finance. Essex, England: Pearson.
● Krugman, P., Obestfeld, M., & Melitz, M. J. (2017). International Finance Theory and
Policy. (10th ed.) Essex, England: Pearson.
● Levi, M. D. (2009). International Finance. New York, United States: Taylor and Francis
Ltd.
● Madura, J. (2013). International Financial Management. Boston, United States: Cengage
Learning.
● Vij, M. (2010). International Financial Management. Delhi, India: Excel Books.

144
POOL OF GENERIC ELECTIVES
General Elective Course- 5.1 (GE-5.1): General Management

& criteria of the
Code course
General 4 3 1 0 Pass in Class NIL
Manageme XII
nt
GE-5.1
Learning Objectives:
The course aims to equip learners with essential management related knowledge and skills
and their applicability in the real world.
Learning Outcomes:
1. Discuss the evolution of management and its significance
2. Analyse applicability of managerial functions
3. Recognise the role of decision-making in business
4. Analyse the role of directing in management
5. Discuss the function of controlling and contemporary issues in management
SYLLABUS OF G.E-5.1
Unit 1: Introduction to Management (9 hours)
Principles of management - concept, nature and significance; Evolution of Management
thought: Classical (Fayol’s principles of management; Taylor’s scientific management), Neo-
classical (Hawthorne Experiments), Modern approach (Systems Approach; Contingency
Approach).
Unit 2: Functions of Management (7 hours)
Management functions and their relationship- planning, organizing, staffing, directing and
controlling; Functional areas of management – an overview; Coordination - concept,
characteristics and importance.
Unit 3: Planning and Organizing (11 hours)
Planning- meaning, strategic and operations planning; Decision-making- concept, importance
145
and bounded rationality; Organizing- division of labour & specialization; Organisational
structures; Factors affecting organisational design.
Unit 4: Directing and Staffing (9 hours)
Directing- concept and importance; Concept and theories of Motivation- Maslow’s need
hierarchy, Herzber’s two-factor theory, Theory X&Y; Leadership-meaning and importance;
Communication- meaning and importance; Staffing- concept, importance and process.
Unit 5: Controlling and Contemporary Issues in Management (9 hours)

Principles of Controlling, performing controlling function; Management challenges of the 21st
Century; Factors reshaping and redesigning management purpose, performance and reward
perceptions- internationalization; Digitalization; Entrepreneurship & innovation; Workplace
Diversity
Exercises:
1. Assess the applicability of managerial theories in today’s corporate world.
2. Discuss the interrelationship between various managerial functions
3. Present a role play on bounded rationality or on any other aspect of decision-making
4. Identify various motivation techniques used by organizations.
5. Discuss the impact of emerging issues in management.
Suggested Readings:
● Drucker, P. F. (1954). The Practice of Management. New York, United States: Harper
& Row.
● Drucker, P. F. (1999). Management Challenges for the 21st Century. United States:
HarperCollins Publishers Inc.
● Griffin. (2013). Management Principles and Application. Boston, United States:
Cengage.
● Gupta C. B., & Mathur, S. (2021). Management Principles and Applications. Delhi,
India: Scholar Tech Press.
● Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. New York, United States: McGraw Hill Publications.
● Kumar, P. (2020). Management: Principles and Applications. Delhi, India: JSR
Publication House LP.
● Mahajan, J. P., & Mahajan A. (2016). Management Principles and Applications. Delhi,
India: Vikas Publications.
● Rao, V. S. P. (2022). Management Principles and Applications. Delhi, India: Taxmann
Publications.

146
General Elective Course- 5.2 (GE-5.2): Communication in
Management

& criteria of the
Code course
Communica 4 3 1 0 Pass in Class NIL
tion in XII
Manageme
nt
GE- 5.2
Learning Objectives
The course aims to train students to enhance written as well as oral communication in
management. This course will help students in understanding the principles and techniques of
communication. Also, to understand the use of electronic media for communication.
Learning Outcomes
1. Analyse basics of communication in management.
2. Interpret need for effective listening.
3. Discuss basics of written and spoken communication.
4. Demonstrate the role of group discussion and interviews.
5. Prepare business reports and proposals.
SYLLABUS OF GE-5.2
Unit 1: Introduction to Communications (9 hours)
Meaning and Objectives of Communication. Process of Communication. Forms of
communication: formal and informal; upward, downward, diagonal and lateral. Role of a
Manager. Barriers to effective Communication and Overcoming them. Effectiveness in
Managerial Communication. Make use of grapevine. Role of verbal and non-verbal
communication; interpreting non-verbal communication.
Unit 2: Listening (9 hours)
Meaning and objectives of Listening. Features of a good listener. Analysing poor listening.
Effective listening skills and barriers to effective listening.
Unit 3: Spoken communication (9 hours)
147
Oral Presentation: Planning, structuring and delivering presentation. Handling queries.
Challenges and etiquettes associated with Telephonic, web-conferencing and Teleconferencing
communication.
Written communication: Principles and steps of effective writing. Seven Cs of Letter writing.
Business Letters: inquiries, placing orders, sales letters. Job applications and resumes. Memos.
Unit 4: Group Discussion (9 hours)
Nature, forms and classification of Groups. Role of managers in Group Discussions. Effective
Group Decision Making. Group Conflict.
Interviews: Interviewing, Nature and types of Interviewing Questions. Verbal and Non-Verbal
aspects of interviewing. Types of Interviews: structured and unstructured; group and depth.
Unit 5: Meetings (9 hours)
Planning and conducting meetings. Meeting Process. Ways to Effectively lead a meeting.
Evaluating meetings and drafting minutes of a meeting.
E-mail, Business Reports and Proposals: E-mail Etiquettes, smartness and presentation.
Business Reports and proposals: Writing and purpose.
Exercises:
1. Learn how to summarise annual reports of companies.
2. Write business proposals.
3. Participate in group discussions and mock interviews
4. Smartly draft business emails.
5. Draft a business letter
Suggested Readings:
● Bell, R. L., & Martin, J. S. (2014). Managerial Communication. New York, United
States: Business Expert Press.
● Lesikar, R. V., & Flatley, M. E. (2001). Basic Business Communication Skills for
Empowering the Internet Generation. Delhi, India: Tata McGraw Hill Publishing
Company Ltd.
● Meyer, C., & Dev, N. B. (2021). Communicating for Results. (4th ed.) Delhi, India:
● Hargie, O. D. W., Dickson, D., Tourish, D. (1999). Communication in Management.
United Kingdom: Gower Publishing Ltd.
● Ludlow, R., & Panton, F. (1992). The Essence of Effective Communications. Delhi,
India: Prentice Hall of India Pvt. Ltd.
● Raman, M., & Singh, P. (2012). Business Communication. Delhi, India: Oxford
University Press.
● Bhatia, R. C. (2008). Business Communication. Delhi, India: Ane Books Pvt Ltd.
● Scot, O. (1998). Contemporary Business Communication. Delhi, India: Biztantra.

148
General Elective Course- 5.3 (GE-5.3): Accounting for Everyone

& Code criteria of the
course
Accounting for 4 3 0 1 Pass in Class NIL
XII
Everyone
GE- 5.3
Learning Objectives
The course aims to help learners coming from non-commerce backgrounds acquire basic
knowledge of financial accounting and to impart preliminary skills for recording various
kinds of financial transactions and prepare financial statements.
Learning Outcomes:
1. Analyse various terms used in accounting;
2. Identify and record business transactions.
3. Prepare accounts and calculate depreciation.
4. Prepare profit and loss account and balance sheet for a sole proprietor;
5. Estimate profit and loss from incomplete records.
SYLLABUS OF GE-5.3
Unit 1: Introduction to Accounting and Accounting Principles (7 hours)
Accounting - Meaning, Importance, Need,objectives, advantages and limitations. Accounting
as an information system, user of accounting information, sources of accounting information.
Some Basic Accounting Terms –Transactions, Accounts, Assets, Liabilities, Capital,
Drawings, Expenditure and Expense, Income, Revenue, Gain, Profit, Surplus, Loss, Deficit.
Accounting Principles Basis of Accounting – Cash, Accrual and Hybrid.Difference between
Double Entry system and Single entry system (accounting for incomplete records).
Unit 2: Recording of transactions (9 hours)

Identification of transactions and events for recording, Classifications of accounts (Traditional)
: Personal Account, Real Account and Nominal Account, Classifications of accounts (Modern)
: Assets, Liabilities, Capital , Income and expenses. Accounting Equation, Rules of debit and
credit. Basis of recording – vouchers., Journalising the transactions.
Unit 3: Preparation of Accounts and Depreciation Accounting (11 hours)

Preparation of Ledger, Cash Book including bank transactions and depreciation accounting:
concept, features, causes, methods (SLM and WDV), charging to assets account.
149
Unit 4: Preparation of Financial Statement (11 hours)
Trial Balance; Concept of Revenue and Capital expenditure; Preparation of Trading and Profit
& Loss Account and Balance Sheet for a sole proprietor with basic adjustments.
Unit 5: Accounts from Incomplete Records (7 hours)
Meaning, features, reasons and limitations of accounting from incomplete records.Determining
profit and loss using the Statement of affairs method.
1. Analyse the basic accounting principles.
2. Prepare a small business basic accounting transactions.
3. Compute depreciation of select companies registered in NSE stock exchange.
4. Evaluate financial position on the basis of financial statements of select health insurance
companies.
5. Determine the complete accounting records of a single entry firm.
Suggested Readings:
● Bhupinder, Lt. (2020). Principles of Financial Accounting. Delhi, India: Cengage.
● Goyal, B. K., & Tiwari, H. N. (2022). Financial Accounting. Delhi, India: Taxmann
Publication.
● Gupta, R. L., & Radhaswamy, M. (2020). Financial Accounting. Delhi, India: S. Chand
Publishing.
● Hatfield, L. (2022). Accounting Basics. Delhi, India: Amazon Digital Services LLC.
● Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2017). Introduction to
Financial Accounting. London, United Kingdom: Pearson Education.
● Jain, S. P., & Narang, K. L. (2020). Financial Accounting. Delhi, India: Kalyani
Publishers.
● Kumar, A. (2019). Financial Accounting. Delhi, India: Singhal Publication.
● Lal, J., & Srivastava, S. (2019). Financial Accounting Text & Problems. Mumbai,
India: Himalaya Publishing House.
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2019). Financial
Accounting. Delhi, India: Vikas Publishing House Pvt. Ltd.
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2020). The Introduction
of Accountancy. Delhi, India: Vikas Publishing House Pvt. Ltd.
● Monga, J. R. (2021). Financial Accounting: Concepts and Applications. Delhi, India:
Mayur Paperback.
● Mukharji, A., & Hanif, M. (2020). Financial Accounting. Delhi, India: Tata McGraw
Hill Publishing Co. Ltd.
● Mukherjee, S., & Mukherjee, A. K. (2019). Financial Accounting. United States:
● Sah, R. K. (2019). Concept building approach to financial accounting. Delhi, India:
Cengage.
● Sehgal, D. (2020). Financial Accounting. Delhi, India: Vikas Publishing House Pvt.
Ltd.
● Siddiqui, S. A. (2019). Book Keeping & Accountancy. Delhi, India: Laxmi Publications
Pvt. Ltd.
● Tulsian, P. C. (2019). Financial Accounting. Delhi, India: Tata McGraw Hill
Publishing Co. Ltd.
150
General Elective Course- 5.4 (GE-5.4): Finance for Everyone

& criteria of the
Code course
Finance for 4 3 0 1 Pass in Class NIL
Everyone XII
GE-5.4
Learning Objectives
The course aims to offer an integrated approach to the understanding of concepts and
applications of financial planning.
Learning Outcomes
1. Analyze the importance of financial literacy and the role of institutions in providing
financial services.
2. Prepare financial plans, budgets and manage personal finances.
3. Compare, analyze and examine various services offered by banks.
4. Compare, analyze and examine various services offered by post offices.
5. Compare, analyze and examine various life insurance policies.
6. Evaluate and examine various financial securities for investment in the stock market.
SYLLABUS OF GE-5.4
Unit 1: Introduction, Financial Planning and Budgeting (9 hours)
Meaning, importance and scope of financial literacy; Prerequisites of financial literacy – level
of education, numerical and communication ability; Various financial institutions – banks,
insurance companies, post offices, mobile app-based services. Need of availing of financial
services from banks, insurance companies and postal services. Concept of economic wants and
means for satisfying these needs; Balancing between economic wants and resources; Meaning,
importance and need for financial planning; Personal budget, family budget, business budget
and national budget; Procedure for financial planning and preparing a budget; Budget surplus
and budget deficit, Avenues for savings from surplus, Sources for meeting the deficit.
151
Unit 2: Banking Services (9 hours)
Types of banks; Banking products and services – Various services offered by banks; Types of
bank deposit accounts – savings bank account, term deposit, current account, recurring deposit;
pan card, address proof, KYC norm; Various types of loans – education loan, consumer durable
loan, vehicle loan, housing loan, short term, medium term, long term, microfinance, bank
overdraft, cash credit, mortgage, reverse mortgage, hypothecation, pledge, Agricultural and
related interest rates offered by various nationalized banks; Cashless banking, e-banking, check
counterfeit currency; CIBIL, ATM, net banking, RTGS, NEFT, IMPS, electronic clearance
services (ECS), debit and credit card, app based payment system, bank draft and pay order;
banking complaints and ombudsman.
Unit 3: Financial Services from India Post Office (9 hours)

Post office savings schemes: savings bank, recurring deposit, term deposit, monthly income
scheme, kisan vikaspatra, NSC, PPF, senior citizen savings scheme, Sukanya samriddhiyojana
;india post payments bank. money transfer: money order, e-money order. instant money order,
collaboration with the western union financial services; movidesh, international money transfer
service, money gram international money transfer, indian postal order.
Unit 4: Insurance Services (9 hours)

Life insurance policies: life insurance, term life insurance, endowment policies, pension
policies, ULIP, health insurance plans, comparison of policies offered by various life insurance
companies, comparison of policies offered by various health insurance companies. Property
insurance policies. Post office life insurance schemes: postal life insurance and rural postal life
insurance.
Unit 5: Stock Markets – Some Basic Concepts (9 hours)

Terms used in stock markets: SENSEX, NIFTY, primary markets, secondary markets, initial
public offering(IPO), follow-on public offering (FPO), offer for sale (OFS), block deal, equity
shares, preference shares, debentures, bonus shares, stock split, dividend, buyback, DEMAT
account, trading account, delivery instruction slip (DISlips),blue chips, defensive stocks, face
value, market value, market capitalisation, pre-opening session, trading session, opening price,
closing price, business days, bull, bear, bull market, bear market, risk, stop loss, derivatives,
call option, put option, hedge, holding period; Tax on short term capital gains and long-term
capital gains, Mutual Fund and its various schemes.
1. Prepare a financial budget for any two individuals belonging to different age groups and
draw a comparative analysis.
2. Visit banks, post offices, and insurance companies to collect information and documents
related to the services offered by these institutions.
3. Pick any two schemes offered by the post office and draw a comparative analysis.
4. Pick any two life insurance policies of different insurance companies and draw a
comparative analysis.
5. Construct a portfolio for any number of securities and analyze their returns over a period
of time.
152
6. Compare and list out at least twenty various financial securities for investment in the
stock market.
Suggested Readings:
● Avadhani, V. A. (2022). Investment Management. Mumbai, India: Himalaya Publishing

House Pvt. Ltd.
● Bhattacharya, S. (2018). Indian Financial System. Delhi, India: Oxford University Press.
● Chandra, P. (2013). Investment Game: How to Win. Delhi, India: Tata McGraw Hill
Education.
● Kothari, R. (2010). Financial Services in India-Concept and Application. Delhi, India:
Sage Publications India Pvt. Ltd.
● Milling, B. E. (2003). The Basics of Finance: Financial Tools for Non-Financial
Managers. Indiana, United States: Universe Company.
● Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. (2015). Financial Planning. Delhi, India:
Sage Publications India Pvt. Ltd.
● Zokaityte, A. (2017). Financial Literacy Education. London, United Kingdom: Palgrave
Macmillan.
General Elective Course- 5.5 (GE-5.5): Marketing for Beginners

& criteria of the
Code course
Marketing 4 3 1 0 Pass in Class NIL
for XII
Beginners
GE- 5.5
Learning Objectives
The structure of this course is to provide basic understanding of concepts, principles, tools and
techniques of marketing and to provide knowledge about various developments in the
marketing scenario in India.
153
Learning Outcomes
1. Recognise the basic concepts and philosophies of marketing.
2. Demonstrate the dynamics of consumer behaviour and the basic product decisions.
3. Analyse the process of value creation through marketing decisions involving product,
pricing and its distribution.
4. Discuss marketing decisions involving product promotion
5. Discuss various developments in the marketing area.
SYLLABUS OF GE-5.5
Unit 1 (9 hours)
Introduction to Marketing: Concept, Scope and Importance; Marketing Philosophies;
Marketing Mix for goods and services.
Marketing Environment: Need for studying marketing environment; Micro environment-
company, suppliers, marketing intermediaries, customers, competitors, publics; Macro
environment- demographic, economic, natural technological, politico-legal and socio-cultural
factors.
Unit 2 (9 hours)
Consumer Behaviour: Need for studying consumer behavior; Stages in consumer buying
decision process, Factors influencing consumer’s buying decisions.
Market Selection: Market segmentation-concept and bases of segmenting consumer markets;
Market Targeting; Product Positioning- concept and bases.
Unit 3 (9 hours)
Product Decisions: Concept and classification; Product mix; Branding; Packaging; Labeling;
Product support services; Product life cycle-concept and marketing strategies.
Unit 4 (9 hours)
Pricing Decisions: Objectives; Factors affecting price of a product; Pricing strategies for new
products- penetration pricing and skimming pricing.
Distribution Decisions: Channels of Distribution: types and functions; Wholesaling and
retailing; factors affecting the channels of distribution; Distribution Logistics Decisions.
Unit 5 (9 hours)
Promotion Decisions: Communication process; Importance of promotion; Promotion tools:
advertising, personal selling, sales promotion, public relations, publicity and direct marketing.
Developments in Marketing: Sustainable Marketing, Rural marketing, Social marketing,
Digital marketing – an overview.
Exercises:
154
1. Scan the marketing environment of any product/ service on the basis of its demographic
and socio-cultural environment affecting it. Make a presentation on the basis of the
report.
2. Study the impact of the factors affecting consumer behaviour of a company marketing
health products in the Indian market.
3. Suggest the suitable bases for segmentation of a product, service, event, organization
of your choice.
4. Identify 20 brand names of real-life products of your choice and justify as to why they
are good brand names.
5. Identify 5 real-life products each that have been using penetration pricing and market-
skimming pricing.
6. Analyse the rural marketing strategies of a business organization.
Suggested Readings:
● Baines, P., Whitehouse, S., Rosengren, S., & Antonetti, P. (2021). Fundamentals of
Marketing. United States: Oxford University Press.
● Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing. Delhi, India:
McGraw Hill.
● Kotler, P., Armstrong, G., & Agnihotri, P. (2018). Principles of Marketing. (Indian
edition). Delhi, India: Pearson Education.
● Kotler, P., Chernev, A., & Keller, K. L. (2022). Marketing Management. United
Kingdom: Pearson Education.
● Levy, M., & Grewal, D. (2022). Marketing. New York, United States: McGraw-Hill
Education.
● Sharma, K., & Aggarwal S. (2021). Principles of Marketing. Delhi, India: Taxmann
Publications.

General Elective Course- 5.6 (GE-5.6): Ethics and Governance

& criteria of the
Code course
Ethics and 4 3 1 0 Pass in Class NIL
Governance XII
GE-5.6
155
Learning Objectives
This course is designed keeping in view the dominant role that modern corporations play in
creating desirable economic, social and environmental outcomes for the society. As corporate
governance is intertwined with social responsibility, it requires a multi-disciplinary approach
to understand the associated issues and challenges. Therefore, the course outlines the key
theoretical and practical issues underpinning the study of both corporate governance (CG) and
corporate social responsibility (CSR) in an integrated fashion.
Learning Outcomes
1. Discuss the concepts, tools and theories of ethics and the issues in ethics.
2. Recognize the essence of ethics in business.
3. Analyse the concept of ethical governance.
4. Discuss major aspects of corporate governance principles and various theories and
systems of corporate governance.
5. Describe the recent issues and challenges of governance.
SYLLABUS OF GE-5.6
Unit 1: Introduction to Ethics (9 hours)

Concept of moral reasoning and ethics; Contributions of moral thinkers and philosophers to
the concepts of morality; Approaches to Moral reasoning; Essence of Ethics, Dimensions of
Ethics; Human Values; Ethical concerns and dilemmas
Unit 2:Business Ethics (9 hours)

Concept; Principles; Theories of Business Ethics; Ethical Organisations, Code of Ethics;
Ethical issues in business
Unit 3:Governance of Business Entities (9 hours)

The philosophical basis of governance; Corporate Governance- Meaning and significance;
Conceptual framework; Corporate governance systems across the world; Corporate
governance in India.
Unit 4:Corporate Frauds (9 hours)

Cases of corporate frauds and scams- Enron, Lehman Brothers; Satyam Computer Services;
PNB Heist; IL&FS Fraud, ABG Shipyards, Yes Bank; Governance issues and challenges
Unit 5: Recent Issues and Challenges of Governance (9 hours)

Insider Trading; Whistle Blowing; Shareholders Activism; Class Action suits; Gender
Diversity in Boards; Governance of Family entities; Governance of multinational corporations.
Exercises:
1. Narrate the cases on ethics and values.
2. Perform simulation exercises to present ethics and ethical dilemmas.
156
3. Discuss corporate governance concerns highlighted in print and virtual media.
4. Organise brainstorming and discussion sessions on corporate frauds.
5. Prepare a project on critical analysis of recent cases on whistle blowing/insider
trading/class action suits.
Suggested Readings:
● Crane, A., Matten, D., Glozer, S., & Spence, L. J. (2019). Business ethics:
Managing corporate citizenship and sustainability in the age of globalization.
Oxford, United Kingdom: Oxford University Press.
● Monks, R. A. G., & Minow, N. (2011). Corporate governance. Hoboken, NJ,

United States: John Wiley & Sons.
● Reddy, N. K., & Ajmera, S. (2015). Ethics integrity and aptitude: For Civil Services
Main Examination. Delhi, India: McGraw Hill Education (India) Private Limited.
● Sharma, J. P. (2013). Corporate Governance, Business Ethics and CSR:(with Case

Studies and Major Corporate Scandals). Delhi, India: Ane Books Pvt.
● Tricker, B., & Tricker, R. I. (2015). Corporate governance: Principles, policies,
and practices. New York, United States: Oxford University Press.
● Weiss, J. W. (2022). Business ethics: A stakeholder and issues management
approach. Oakland, CA, United States: Berrett-Koehler.
Additional Readings:
● Mallin, C. A. (2019). Corporate governance. Oxford, United Kingdom: Oxford

University Press.
● Rani, D. G., & Mishra, R. K. (2017). Corporate governance: Theory and practice.
Delhi, India: Excel Books India.

157
General Elective Course- 5.7 (GE-5.7): Fundamentals of International
Business

& Code criteria of the
course
Fundamentals 4 1 Pass in Class NIL
of International 3 0 XII
Business
Learning Objectives
The course aims to impart the core body of knowledge in international business to the students.
The course would introduce students to the international trading and investment environment
and also create awareness about emerging issues such as outsourcing and sustainable
development in the context of international business.
Learning Outcomes
1. Analyse the process of globalization and its impact on growth of international business.
2. Evaluate the changing dynamics of the diverse international business environment.
3. Analyse the theoretical dimensions of international trade as well as intervention
measures adopted.
4. Analyse the significance of different forms of regional economic integration and the
role played by various international economic organisations.
5. Evaluate the forms of foreign direct investment and analyse benefits and costs of FDI.
6. Discuss emerging issues in international business such as outsourcing and sustainable
development.
SYLLABUS OF GE-5.7
Unit 1: Introduction to International Business (7 hours)
Globalization - concept, significance and impact on international business; international
business contrasted with domestic business; complexities of international business;
internationalization stages and orientations; modes of entry into international businesses.
Unit 2: International Business Environment (11 hours)

Role of political and legal systems in international business; cultural environment of
international business;implications of economic environment for international business.
158
Unit 3: International Trade (9 hours)
Theories of international trade – Theory of Absolute Advantage theory, Theory of Comparative
Advantage, Factory Proportions theory and Leontief paradox, Product Life Cycle theory,
Theory of National Competitive Advantage; Instruments of trade control.
Unit 4: Regional Economic Integration and International Economic Organisations (9

hours)
Forms of regional economic integration; Integration efforts amongst countries in Europe, North
America and Asia: EU, USMCA, and SAARC; Cost and benefits of regional economic
integration.
International Economic Organisations: WTO- functions, structure and scope; World Bank and
IMF
Unit 5: International finance and contemporary issues in IB (9 hours)

Types of FDI - Greenfield investment, Mergers & Acquisition, strategic alliances; benefits and
drawbacks of FDI
Overview of Exchange Rate systems
Contemporary issues in international business: Outsourcing and its potential for India;
international business and sustainable development.
Exercises:
1. Demonstrate through case studies the suitability of each mode of entry in international
business.
2. Conduct a comparative analysis of countries which are different in terms of
political/legal/economic/cultural environment to understand the impact of these
dimensions on international business.
3. Analyse data on trade of select countries to examine if trade patterns conform to
different trade theories.
4. Conduct an in-depth study of a regional economic arrangement and evaluate its costs
and benefits by applying the theoretical knowledge gained during the course
5. Make presentations on developments in contemporary issues affecting international
business such as sustainable development.
6. Comment on various emerging issues in international business such as outsourcing and
sustainable development
Suggested Readings:
● Bennett, R. (2006). International Business. Delhi, India: Pearson.

● Cavusgil, S. T., Knight, G., & Riesenberger, J. (2007). International Business:
Strategy, Management and the New Realities. Delhi, India: Pearson India.
● Chaturvedi, D. D., Jindal, D., & Kaur, R. (2022). International Business. Delhi, India:
Scholar Tech Press.
● Daniels, J. D., Radenbaugh, L. H., & Sullivan, D. P. (2016). International Business.
Pearson Education.
● Griffin, R. W., & Pustay, M. W. (2014). International Business - A Managerial
Perspective. Pearson.
● Hill, C. W. L., & Jain, A. K. (2011). International Business. Delhi, India: Tata
McGraw Hill.
● Joshi, R. M. (2009). International Business. Oxford University Press.
● Menipaz, E., Menipaz A., & Tripathi S. S. (2017). International Business: Theory and
159
Practice. Delhi, India: Sage Publications India Pvt. Ltd.
Additional Resources
● Economic Survey, various issues.

● RBI Report on Currency & Finance, various issues.
● World Investment Reports, UNCTAD
● Websites: RBI, IMF, WORLD BANK, WTO.
● WTO Annual reports

160
General Elective Course- 5.8 (GE-5.8): Project Management

& criteria of the
Code course
Project 4 3 1 0 Pass in Class NIL
Manageme XII
nt
GE- 5.8
Learning Objectives
The course aims to enable the learners to evolve a suitable framework for the preparation,
appraisal, monitoring, and control of projects undertaken in an organisation.
Learning Outcomes
1. Discuss the concept and attributes of projects, project management system, process and
its principles.
2. Analyse technical feasibility, marketing feasibility and commercial viability of a project.
3. Demonstrate project scheduling and appraisal using various techniques.
4. Describe and calculate project duration and assess the project cost.
5. Evaluate project management in terms of risk and performance.
SYLLABUS OF GE-5.8
Concept and attributes of Project, Project Management Information System, Project
Management Process and Principles, Role of Project Manager, Relationship between Project
Manager and Line Manager, Project Stakeholder Analysis, Identification of Investment
opportunities, Project life cycle, Project Planning, Monitoring and Control of Investment
Projects, Pre-Feasibility study, Identify common sources of conflict within a project
environment.
Unit 2: Project Preparation and Budgeting (11 hours)

Technical Feasibility, Marketing Feasibility, Financial Planning: Estimation of Costs and
Funds (including sources of funds), Loan Syndication for the Projects, Demand Analysis and
Commercial Viability (brief introduction to NPV), Project budget, Collaboration
Arrangements, Tax considerations and legal aspects.
Unit 3: Project Scheduling and Appraisal (9 hours)
161
Decomposition of work into activities, determining activity-time duration. Business Criterion
of Growth, Liquidity and Profitability, Social Cost Benefit Analysis in Public and Private
Sector, Investment Criterion and Choice of techniques, Estimation of Shadow prices and Social
discount rate.
Unit 4: Project Planning Techniques (11 hours)

Determine project duration through critical path analysis using PERT & CPM techniques.
Resource allocations to activities. Cost and Time Management issues in Project Planning and
Management.
Unit 5: Project Risk and Performance Assessment (9 hours)

Project Risk Management- Identification, Analysis and Reduction, Project quality
management, Project Performance Measurement and Evaluation, Project Report, Project
Closure and Audit.
Exercises:
1. Discuss project management systems of various organisations through case studies.
2. Analyse technical feasibility, marketing feasibility and commercial viability of a
hypothetical project.
3. Discuss case studies on Social Cost Benefit Analysis in the Public and Private sector.
4. Evaluate PERT and CPM techniques using case studies.
5. Analyse case studies on project risk management.
Suggested Readings
● Chandra, P. (2019). Projects: Planning, Analysis, Selection, Financing,

Implementation and Review. Delhi, India: Tata McGraw Hill.
● Gido, J., & Clements, J. P. (2015). Project Management. Delhi, India: Cengage
Learning Pvt. Ltd.
● Gray, C. F., Larson, E. W., & Desai, G. V. (2014). Project Management: The
Managerial Process. Delhi, India: Tata McGraw Hill.
● Khatua, S. (2011). Project Management and Appraisal. Oxford, United Kingdom:
Oxford Press University.

162
General Elective Course- 5.9 (GE-5.9): Computer Applications in
Business

& criteria of the
Code course
4 1 0 3 Pass in Class NIL
Computer XII
Applications
in Business
GE- 5.9
Learning Objectives
This paper aims to impart computer knowledge that will enable them with the ability to handle
and analyse data for decision making and presenting it to the person concerned in the form of
presentations and/or reports in the fast-moving business world.
Learning Outcomes
1. Describe the various concepts and terminologies used in computing, computer
networks and the internet.
2. Examine document creation for report making and communication.
3. Create innovative and creative presentations.
4. Analyse various computations using various functions in the area of accounting and
finance and represent the business data using suitable charts. S/he should also be able to
manipulate and analyse the business data for better understanding of the business
environment and decision making.
5. Examine the spreadsheet knowledge acquired through this paper in solving real life
problems that help in decision making.
SYLLABUS OF GE-5.9
Unit1: Introduction (4 hours)
Computing: Concept of computing, Data and information; Computing Interfaces Graphical

User Interface (GUI), Command Line Interface (CLI), Touch Interface, Natural Language
Interface(NLI); data processing; applications of computers in business.
Computer Networks: Meaning of computer network; objectives/ needs for networking;

Applications of networking; Basic Network Terminology; Types of Networks; Network
163
Topologies; Distributed Computing: Client Server Computing, Peer- to- peer Computing;
Wireless Networking; Securing Networks: firewall.
Basic Internet Terminology: I.P. Address, Modem, Bandwidth, Routers, Gateways, Internet
Service Provider (ISP), World Wide Web (www), Browsers, Search Engines, Proxy Server,
Intranet and Extranet; Basic Internet Services; Internet Protocols: TCP/IP, FTP, HTTP(s), Uses
of Internet to Society; Cyber Security: Cryptography, digital signature.
Unit 2: Word Processing (3 hours)
Introduction to word Processing, Word processing concepts, Use of Templates and styles,
Working with word document: Editing text, Find and replace text, Formatting, spell check,
Autocorrect, Auto-text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page
Formatting, Header and footer, page break, table of contents, Tables:Inserting, filling and
formatting a table; Inserting Pictures and Video; Mail Merge (including linking with
spreadsheet files as data source); Printing documents; Citations, references and Footnotes.
Unit 3: Preparing Presentations (2 hours)
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts,
Symbols, hyperlinking, Media; Design; Transition; Animation; and Slideshow, exporting
presentations as pdf handouts and videos.
Unit 4: Spreadsheet basics (3 hours)
Spreadsheet concepts, Managing worksheets; Formatting, conditional formatting, Entering

data, Editing, and Printing and Protecting worksheets; Handling operators in formula, Project
involving multiple spreadsheets, Organizing Charts and graphs; Flash-fill; Working with
Multiple worksheets; controlling worksheet views, naming cells and cell ranges.
Spreadsheet functions: Mathematical, Statistical, Financial, Logical, Date and Time, Lookup
and reference, Text functions and Error functions
Working with Data: Sort and filter; Consolidate; Tables; Pivot tables; What–if-analysis: Goal
seek, Data tables and Scenario manager.
Unit 5: Spreadsheet projects (3 hours)
Creating business spreadsheet: Loan repayment scheduling; forecasting: stock prices, costs &
revenues; Payroll statements; handling annuities and unequal cash flows; Frequency
distribution and its statistical parameters and break-even analysis.
Note:The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred in the detailed course above,
is not available in that software, to that extent it will be deemed to have been modified.
164
1. Analyze and compare the different mobile payment apps (at least 5) on the basis of
their pros and cons and prepare a report on the same in word document using table of
contents, bullets, numbering, citations, etc. Also prepare a presentation for the same.
2. Using mail merge utility of word processing for either sending letters or for creating
any other document like salary slip/ utility bills to be delivered to multiple recipients
using data from a business organization or of the peer students.
3. Identify a topic related to any business operation and prepare a PowerPoint

Presentation with all the above functions therein.
4. Prepare a Spreadsheet document with any hypothesized data and perform all the
above functions therein.
5. Take secondary data from a company’s income statement and balance sheet for five
to ten years. All learners are required to conduct the Ratio Analysis and forecast values
for different items of these statements for the next five to ten years.
6. Use logical, mathematical and statistical functions of spreadsheets. The learners

should be able to analyse the results of the class test using hypothesized data to
determine the students who passed or failed, assigning them ranks like first, second,
third, etc., finding out number of absentees, counting no. of students scoring marks with
distinction, etc.
7. Prepare repayment schedule of the loans that they borrow, prepare a payroll statement
using spreadsheet functions listed above and analyse different investment opportunities
using financial functions.
8. Take live data from the website of the Government of India, use Spreadsheet for
preparing frequency distribution, graphs, and calculate statistical measures like mean,
median, mode, standard deviation, Correlation etc.
Suggestive Readings
● Jain, H. C., & Tiwari, H. N. (2021). Computer Applications in Business. Delhi, India:
Taxmann.
● Joseph, P. T., S. J. (2019). E-Commerce: An Indian Perspective. (6th ed.). Delhi, India:
PHI Learning
● Madan, S. (2020). Computer Applications in Business. Delhi, India: Scholar Tech
Press.
● Mathur, S., & Jain, P. (2016). Computer Applications in Business. Noida, India:
Galgotia Publishing Company.
● Sharma, S. K., & Bansal, M. (2017). Computer Applications in Business. Delhi, India:
Taxmann.
● Thareja, R. (2019). Fundamentals of Computers. Delhi, India: Oxford University Press.
● Thareja, R. (2018). IT & Its Business Application. Delhi, India: Oxford University Press
● Walkenbach, J. (2016). MS Excel 2016, Bible. United States: John Wiley & Sons.
● Winston, W. L. (2013). MS Excel 2013, Data Analysis & Business Modeling. Redmond,
United States: Microsoft Press.
165
· Additional Readings
● Benninga, S. (2022). Financial Modelling. Massachusetts, United States: The MIT

Press.

166

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SEMESTER-V

Course Credi Credit distribution of the Eligibil Pre-

After completion of the course, learners will be able to:

Unit 1: Introduction (9 hours)

Income from Salaries; Income from House Property.

Profits and gains of business or profession; Capital gains.

The learners are required to:

5. Prepare a list of tax deductions available in case of a senior citizen.

● Current Tax Reporter. Jodhpur, India: Current Tax Reporter.

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

Discipline Specific Core Course- 5.2(DSC-5.2): Business Economics

Course title Credi Credit distribution of the Eligibil Pre-

Business 4 1 Pass in NIL

1. Examine the nature and scope of business economics.

Unit 1: Introduction to Business Economics (5 hours)

Unit 2: Consumer Behaviour (11 hours)

Unit 3: Production and Cost (11 hours)

Unit 4: Market Structures (11 hours)

Unit 5: Contemporary Issues and applications (7 hours)

1. Apply the concept of elasticity of demand and supply in real life.

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

Discipline Specific Core Course- 5.3(DSC-5.3): Management Accounting

Course Credi Credit distribution of the Eligibil Pre-

After completion of the course, learners will be able to:

Unit 1: Introduction to Management Accounting

Meaning, objectives, nature and scope of management accounting, Difference between

Unit 2: Budgetary Control and Standard Costing Systems

Unit 3: Marginal Costing

Unit 4: Decision Making

Unit 5: Performance Measurement

Responsibility Accounting: Concept, Significance, Different Responsibility Centres;

The learners are required to:

● Drury, C. (2020). Management and Cost Accounting. China: Cengage.

Course Credit Credit distribution of the Eligibilit Pre-

Organizatio 4 3 1 0 Pass in Class NIL

Course Credi Credit distribution of the Eligibili Pre-

Course Credi Credit distribution of the Eligibili Pre-

UNIT 1: Introduction (9 hours)

Sustainability- Concept, Issues, SDG Goals. Sustainability Marketing- Concept, Rationale,

Unit 2: Sustainability Marketing Opportunities (9 hours)

Sustainability Opportunities- Marketing Environment; Segmentation, Targeting and

UNIT 3: Consumer Behaviour and Sustainability Marketing (9 hours)

Unit 4: Sustainability and Marketing Mix Decisions (9 hours)

Sustainable Products, Sustainable Branding and Packaging. Sustainable Pricing Decisions,

UNIT 5: Sustainability Legal Framework and its Implementation in India (9 hours)

An Overview of Legal Framework- Leading Cases and Developments. Role of Sustainable

● Kotler, P. (2012). Rethinking Marketing: Sustainable Marketing Enterprise in Asia. (2nd

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

Discipline Specific Elective Course- 5.4 (DSE-5.4): Business

Course Credi Credit distribution of the Eligibili Pre-

After completion of the course, learners will be able to:

● Aggarwal, B. M. (2018). Business Mathematics. Delhi, India: Kitab Mahal.

● Dowling, E. (2011). Introduction to Mathematical Economics. New York, United

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

Discipline Specific Elective Course- 5.5 (DSE-5.5): Accounting for

Course Credi Credit distribution of the Eligibili Pre-

Unit 1: Introduction to Mergers and Acquisitions (9 hours)

Unit 2: Modelling and Valuation (9 hours)

Unit 4: Accounting for Mergers and Acquisitions (International Perspective) (9 hours)