BCOM

KANNUR UNIVERSITY
FOUR-YEAR UNDERGRADUATE PROGRAMME
(KU-FYUGP)
B. COM. PROGRAMME
CURRICULUM AND SYLLABI
(2024 ADMISSIONS ONWARDS)

INTRODUCTION
Kannur University - Four-Year Undergraduate Programme: Backdrop and Context
The implementation of the Four-Year Undergraduate Programme (FYUGP) has been

driven by the pressing need to address contemporary challenges ensuring responsive changes
to the evolving needs of students, industry, and society at large. Recognizing the curriculum as
the cornerstone of any education system, it requires regular refinement to align with evolving
socio-economic factors. Higher education must provide students with practical and technical
skills relevant to their fields of interest, necessitating the development of a job-oriented
curriculum. Despite significant increases in access and expansion of higher education over the
years, concerns persist regarding the quality and relevance of educational outcomes,
particularly in terms of employability skills. As the world becomes increasingly interconnected,
our education system must evolve to instill 21st-century skills, enabling students not only to
survive but to thrive in this dynamic environment. Moreover, there is a growing need for higher
education institutions to embrace social responsibility and contribute to the development of a
knowledge society capable of driving sustainable development through innovation. With the
central objective of fostering a robust knowledge society to support a knowledge economy, the
Government of Kerala has initiated steps to reform higher education. Accordingly, three
commissions were established to suggest reforms in higher education policy, legal and
regulatory mechanisms, and evaluation and examination systems. It is within this context that
a comprehensive reform of the undergraduate curriculum has been proposed, leading to the
restructuring of the Four-Year Undergraduate Programme.
KANNUR UNIVERSITY
VISION AND MISSION STATEMENTS
Vision
To establish a teaching, residential and affiliating University and to provide equitable and just access to
quality higher education involving the generation, dissemination and a critical application of knowledge with
special focus on the development of higher education in Kasargode and Kannur Revenue Districts and the
Manandavady Taluk of Wayanad Revenue District.
Mission
• To produce and disseminate new knowledge and to find novel avenues for application of such
knowledge.
• To adopt critical pedagogic practices which uphold scientific temper, the uncompromised spirit of
enquiry and the right to dissent.
• To uphold democratic, multicultural, secular, environmental and gender sensitive values as the
foundational principles of higher education and to cater to the modern notions of equity, social justice
and merit in all educational endeavors.
• To affiliate colleges and other institutions of higher learning and to monitor academic, ethical,
administrative and infrastructural standards in such institutions.
• To build stronger community networks based on the values and principles of higher education and to
ensure the region’s intellectual integration with national vision and international standards.
• To associate with the local self-governing bodies and other statutory as well as non-governmental
organizations for continuing education and also for building public awareness on important social,
cultural and other policy issues.
PREFACE
The Bachelor of Commerce (BCom) programme is a prestigious and versatile degree designed to equip
students with the essential knowledge and skills required for a successful career in the diverse world of business
and commerce. This programme provides a comprehensive understanding of various business functions,
including accounting, finance, marketing, management, taxation, economics, and information systems. Through
a blend of theoretical knowledge and practical application, the B. Com degree prepares graduates to navigate
the complexities of the modern business environment effectively. It offers a broad and solid foundation in core
business principles, making it an ideal starting point for numerous career paths in the business sector.
The B. Com programme is designed to be flexible, allowing students to specialize in areas of interest
such as accounting, finance, taxation, marketing, human resource management, or entrepreneurship, thus
catering to a wide range of career aspirations. Through internships, case studies, projects, and practical
exercises, students gain hands-on experience that is crucial for tackling real-world business challenges. The
curriculum often includes a global outlook, preparing students to understand and engage with the international
business community and multicultural work environments. Emphasis on ethics and corporate social
responsibility ensures that graduates not only strive for business success but also contribute positively to society.
The B. Com degree opens up a myriad of career opportunities across different sectors of life. Graduates
specialising in finance can pursue careers such as accountants, auditors, tax consultants, financial analysts,
investment advisors, stock market operators, financial planners and many others. Opportunities in marketing
management, sales, advertising, market research, and digital marketing are abundant for those specialising in
marketing. Roles such as HR managers, recruiters, training and development specialists, and employee relations
managers are critical in organizations and well-suited to B. Com graduates. The entrepreneurial skills gained
during the B. Com programme enable graduates to start their own businesses and ventures, driving innovation
and economic growth. B. Com graduates can also contribute to public administration, policy-making, and
management roles in government and non-profit organizations. Graduates may pursue advanced degrees such
as Master of Commerce, Master of Business Administration (MBA) or professional certifications like Chartered
Accountant (CA), Cost and Management Accountant, Certified Public Accountant (CPA), or Chartered
Financial Analyst (CFA).
The BCom programme is not just an academic pursuit but a gateway to a thriving and fulfilling career.
It nurtures future business leaders, innovators, and ethical professionals who are poised to make significant
contributions to the national and global economy. Whether entering the workforce immediately or opting for
further education, B. Com graduates are well-prepared to meet the demands of a dynamic business world and
achieve their professional goals.
The syllabus presented herewith is the output of academic debates among business men, faculty
members in commerce and business, research scholars and students at formal and informal levels of
gatherings. The workshop on syllabus revision, with its democratic approach of considering valuable
suggestions from all stakeholders of higher education, and the FYUGP curriculum of Kannur University were
crucial to restructuring the existing syllabi. FYUGP in Commerce offers Discipline Specific Courses (DSC-
Major and Minor), Discipline Specific Elective Core Courses (DSE), Multi Disciplinary Courses
(MDC), Value Addition Courses (VAC) and Skill Enhancement Courses (SEC). The syllabus of each
course at the outset itself clearly states its learning outcomes, which are in agreement with Programme and
Outcomes and Programme Specific Outcomes.
Dr.Santhosh C
Kannur, Chairperson
June, 2024. Board of Studies in Commerce (UG)
BOARD OF STUDIES IN COMMERCE
Chairperson Dr. Santhosh C
Associate Professor
Department of Commerce
Government Brennen College
Thalassery, Kannur
Members:
1. Dr. Majeesh T, Associate Professor, Department of

Commerce, NAM Clollege, Kallikkandy.
2. Sri. Soji M Sebastian, Assistant Professor, Department of
Commerce, EKNM Govt. College, Elerithattu.
3. Dr. Seena P C, Assistant Professor, Department of
Commerce, Govt. College, Mananthavady, Wayanad.
4. Dr. Jince Joseph, Assistant Professor, Department of
Commerce, Govt. College, Kinanoor Karinthalam.
5. Dr. Amutha R, Assistant Professor, Department of
Commerce, Sree Narayana College, Kannur.
6. Dr. Ramya Krishnan M, Assistant Professor, Department
of Commerce, Mary Matha Arts & Science College,
Mananthavady.
7. Dr. S. Anil Chandran, Assistant Professor, P R N S S
College, Mattanur.
8. Sri. Midhun Krishnan P B, Assistant Professor, P R N S S College, Mattanur.
9. Dr. Rajasree K, Assistant Professor, Co-operative Arts &
Science College, Madayi
10. Sri. Babu P V, Assistant Professor, Govt. Brennen College,
Thalassery.
AD HOC COMMITTEE AND EXPERT MEMBERS:

1. Dr.Ajeesh K, Assistant Professor, GPM Govt. College, Manjeshwar.
2. Dr. Prakashan K, Assistant Professor, EKNM Govt. College, Elerithattu.
3. Dr.Camillo Joseph, Assistant Professor, Nirmalagiri College, Kuthuparamba.
4. Sri. Vijayakumar V, Assistant Professor, Nehru Arts & Science College,
Padnekat.
5. Sri. Jeo Jose, Assistant Professor
6. Sri. Sakkariya K. K., Assistant Professor, NAK College, Kallikkandy.
7. Dr. Sajith M, Associate Professor, Govt. College, Mananthavady.
KANNUR UNIVERSITY
PROGRAM OUTCOMES (POs)

Program Outcomes (POs) serve as a foundational framework defining the skills, knowledge, and
attributes that students at Kannur University are expected to acquire upon completion of a specific academic
program. Tailored to the unique goals of each program, POs articulate the overarching learning objectives
that guide curriculum design and assessment. These outcomes encompass a diverse range of competencies,
including critical thinking, problem-solving, effective communication, and discipline-specific expertise. POs
play a crucial role in shaping educational experiences, ensuring alignment with academic standards and
industry expectations. By articulating clear and measurable expectations, POs contribute to the continuous
improvement of academic programs and provide a roadmap for students to develop into well-rounded,
competent professionals within their chosen fields.
PO1: Critical Thinking and Problem-Solving: Apply critical thinking skills to analyse information and
develop effective problem-solving strategies for tackling complex challenges.
PO2: Effective Communication and Social Interaction: Proficiently express ideas and engage in
collaborative practices, fostering effective interpersonal connections.
PO3: Holistic Understanding: Demonstrate a multidisciplinary approach by integrating knowledge across
various domains for a comprehensive understanding of complex issues.
PO4: Citizenship and Leadership: Exhibit a sense of responsibility, actively contribute to the community,
and showcase leadership qualities to shape a just and inclusive society.
PO5: Global Perspective: Develop a broad awareness of global issues and an understanding of diverse
perspectives, preparing for active participation in a globalised world.
PO6: Ethics, Integrity and Environmental Sustainability: Uphold high ethical standards in academic and
professional endeavours, demonstrating integrity and ethical decision-making. Also acquire an
understanding of environmental issues and sustainable practices, promoting responsibility towards
ecological well-being.
PO7: Lifelong Learning and Adaptability: Cultivate a commitment to continuous self-directed learning,
adapting to evolving challenges, and acquiring knowledge throughout life.
COMMERCE UG PROGRAMME
PROGRAMME SPECIFIC OUTCOMES
Programme-specific outcomes (PSOs) for a Bachelor of Commerce (BCom) course provide more detailed
and focused goals that are tailored to the particular strengths and emphasis of the program. Here are some typical
PSOs for a BCom course:
1. Financial and Accounting Proficiency: Graduates will be proficient in preparing and analysing
financial statements, understanding accounting principles, utilizing financial tools, managing taxation
issues etc., for efficient management and decision-making.
2. Economic and Market Analysis: Graduates will be able to apply economic theories and concepts to
analyse market trends, economic policies and business environments etc., in both national and
international levels, as well as understand marketing principles, strategies and consumer behaviour for
effective promotion of products and services.
3. Management and Leadership Skills: Graduates will develop managerial skills, including planning,
organising, leading & controlling business operations, understand business laws and ethical issues, apply
human resource management principles, develop and implement business strategies to achieve
organizational objectives.
4. Quantitative and Technological Proficiency: Graduates will apply quantitative methods, statistical
tools, data analysis techniques, technology & software for accounting and business data analysis to solve
business problems and make data-driven decisions.
5. Entrepreneurship and Strategic Management: Graduates will acquire skills and knowledge to
identify business opportunities, develop business plans, manage start-ups small businesses, understand
cooperative institutions, analyse logistics and supply chain management systems and create
entrepreneurial competencies in the current start-up ecosystem.
SEMESTER-WISE COURSE STRUCTURE
Semester I
Course
Course Code Course Name
Category
Ability
AEC 1 English 1
Enhancement
Course (AEC) AEC 2 Additional Language 1
KU1DSCCOM100 Management Theory and Practices*
Discipline Specific KU1DSCCOM101 Accounting for Beginners
Core Courses (DSC) KU1DSCCOM102 Basics of Banking
KU1DSCCOM103 Business Statistics
KU1DSCCOM104 Modern Marketing
Multi- Disciplinary KU1MDCCOM100 Personal Finance Planning
Courses
(MDC) KU1MDCCOM101 Management of Start-ups
Semester II
Ability Enhancement AEC 3 English 2
Course (AEC) AEC 4 Additional Language 2
KU2DSCCOM105 Financial Accounting *
KU2DSCCOM106 Modern Business Environment
Discipline Specific KU2DSCCOM107 Fundamentals of Income Tax
Core Courses (DSC) KU2DSCCOM108 Business Economics
KU2DSCCOM109 Principles of Insurance
KU2DSCCOM110 Quantitative Techniques for Business
Decisions
Multi- Disciplinary KU2MDCCOM102 Fundamentals of Entrepreneurship
Courses (MDC)
KU2MDCCOM103 Stock Market Operations
Semester III
KU3DSCCOM200 Advanced Financial Accounting
KU3DSCCOM201 Marketing Management
Discipline Specific KU3DSCCOM202 Numerical Skills
Core Courses (DSC)
KU3DSCCOM203 Principles and Practices of GST
KU3DSCCOM204 Digital Marketing
Value Addition
Courses (VAC) KU3VACCOM200 Professional Ethics in Business*
KU3MDCCOM201 Event Management

Multi-
Disciplinary
Courses (MDC) KU3MDCCOM202 E-Commerce
Semester IV
KU4DSCCOM205 Corporate Accounting
KU4DSCCOM206 Business Law and Regulations
Discipline Specific KU4DSCCOM207 Entrepreneurship Development
Core Courses (DSC) KU4DSCCOM208 Logistics and Supply Chain Management
KU6DSCCOM209 International Business
Value Addition KU4VACCOM201 Consumer Rights and Protection*

Courses (VAC)
KU4VACCOM202 Corporate Social Responsibility*
KU4SECCOM201 Leadership Skills for Business Managers
Skill Enhancement
Courses (SEC) KU4SECCOM202 Office Secretaryship and Practice
Semester V
KU5DSCCOM300 Human Resource Management
KU5DSCCOM301 Income Tax Theory and Practice I
KU5DSCCOM302 Cost Accounting
KU5DSCCOM303 Company Law and Administration
Discipline Specific
KU5DSCCOM304 Logistics and Supply Chain Management
Core Courses (DSC)
Discipline Specific KU5DSECOM300 Discipline Specific Elective I/II/III/IV/V*
Elective Courses
KU5DSECOM301 Discipline Specific Elective I/II/III/IV/V*
(DSE)
Skill KU5SECCOM300 Computerised Accounting
Enhancement KU5SECCOM301 Spreadsheet Applications in Business
Courses (SEC)
Semester VI
KU6DSCCOM305 Income Tax Law and Practice II
KU6DSCCOM306 Principles and Practices of Modern Banking
KU6DSCCOM307 Accounting for Management
KU6DSCCOM308 Auditing Principles and Practices
Discipline Specific
KU6DSCCOM309 Financial Markets and Services
Core Courses (DSC)
Discipline Specific KU6DSECOM302 Discipline Specific Elective I/II/III/IV/V*
Elective Courses KU6DSECOM303 Discipline Specific Elective I/II/III/IV/V*
(DSE)
Skill KU6SECCOM302 Business Analytics
Enhancement Courses KU6SECCOM303 Principles and Practices of GST
(SEC)
Semester VII
KU7DSCCOM400 Business Research Methodology
KU7DSCCOM401 Indian Accounting Standards and IFRS
KU7DSCCOM402 Strategic Management
KU7DSCCOM400 Behavioural Finance
Discipline Specific
KU7DSCCOM401 Advanced Corporate Accounting
Core Courses (DSC) KU7DSCCOM402 Global Taxation Practices
KU7DSCCOM403 Advanced Human Resource Management
KU7DSCCOM404 Organisational Behaviour
KU7DSCCOM405 International Financial Management
KU7DSCCOM406 FINTECH
Semester VIII
KU8DSCCOM400 Statistical Software for Business Research
Discipline Specific KU8DSCCOM401 Academic Writing and Publication
Core Courses (DSC) KU8DSCCOM402 Forensic Accounting
KU8DSCCOM403 Research Project (Optional)
KU8RPHCOM400 Research Project
Notes:
1. Discipline Specific Courses bearing (*) are mandatory, which are to be included in the college
basket.
2. For claiming specialization, opting of the four specified courses in electives is

mandatory and the BoS has discretion to add or delete courses if it finds
desirable in due course of time.
3. All the courses designed and listed by the BoS of Commerce shall be engaged by
qualified commerce faculties.
FOUR-YEAR UNDERGRADUATE PROGRAMME IN
COMMERCE
DETAILS OF COURSES OFFERED

1. LIST OF DISCIPLINE-SPECIFIC COURSES (DSC)
SEMESTER
MAJOR/ MARKS
CREDITS
HOURS
MINOR
TOTAL
COURSE COURSE NAME
CODE CA ESE
/
KU1DSCCOM100 Management Theory and Practices Major 30 70 100 4 4
KU1DSCCOM101 Accounting for Beginners Minor 30 70 100 4 4
KU1DSCCOM102 Basics of Banking Minor 30 70 100 4 4

I
KU1DSCCOM103 Business Statistics Minor 30 70 100 4 4
KU1DSCCOM104 Modern Marketing Minor 30 70 100 4 4
KU2DSCCOM105 Financial Accounting Major 30 70 100 4 4
KU2DSCCOM106 Modern Business Environment Minor 30 70 100 4 4
II KU2DSCCOM107 Fundamentals of Income Tax Minor 30 70 100 4 4
KU2DSCCOM108 Business Economics Minor 30 70 100 4 4
KU2DSCCOM109 Principles of Insurance Minor 30 70 100 4 4

KU2DSCCOM110 Quantitative Techniques for Minor 30 70 100 4 4
Business Decisions
KU3DSCCOM200 Advanced Financial Accounting Major
30 70 100 4 4
KU3DSCCOM201 Marketing Management Major 30 70 100 4 4
III KU3DSCCOM202 Numerical Skills Minor 30 70 100 4 4
KU3DSCCOM203 Principles and Practices of GST Minor 30 70 100 4 4

KU3DSCCOM204 Digital Marketing Minor 30 70 100 4 4
KU4DSCCOM205 Corporate Accounting Major 30 70 100 4 4
KU4DSCCOM206 Business Law and Regulations Majo 30 70 100 4 4
IV r
KU4DSCCOM207 Entrepreneurship Development Majo 30 70 100 4 4
r
KU4DSCCOM208 Logistics and Supply Chain Major 30 70 100 4 4
Management
KU6DSCCOM209 International Business Major 30 70 100 4 4
KU5DSCCOM300 Human Resource Management Major 30 70 100 4 4
KU5DSCCOM301 Income Tax Theory and Practice I Major 30 70 100 4 4

V
KU5DSCCOM302 Cost Accounting Major 30 70 100 4 4
KU5DSCCOM303 Company Law and Administration Major 30 70 100 4 4
KU5DSCCOM304 Logistics and Supply Chain Major 30 70 100 4 4

Management
KU6DSCCOM305 Income Tax Law and Practice II Major 30 70 100 4 4
KU6DSCCOM306 Principles and Practices of Modern Major 30 70 100 4 4

Banking
KU6DSCCOM307 Accounting for Management Major 30 70 100 4 4
VI KU6DSCCOM308 Auditing Principles and Practices Major 30 70 100 4 4
KU6DSCCOM309 Financial Markets and Services Major 30 70 100 4 4
KU7DSCCOM400 Business Research Methodology Major 30 70 100 4 4

KU7DSCCOM401 Indian Accounting Standards and Major 30 70 100 4 4
IFRS
VII KU7DSCCOM402 Strategic Management Major 30 70 100 4 4
KU7DSCCOM403 Behavioural Finance Major 30 70 100 4 4
KU7DSCCOM404 Advanced Corporate Accounting Major 30 70 100 4 4
KU7DSCCOM405 Global Taxation Practices Major 30 70 100 4 4
KU7DSCCOM406 Advanced Human Resource Major 30 70 100 4 4

Management
KU7DSCCOM407 Organisational Behaviour Major 30 70 100 4 4
KU7DSCCOM408 International Financial Management Major 30 70 100 4 4
KU7DSCCOM409 FINTECH Major 30 70 100 4 4
KU8DSCCOM410 Statistical Software for Business Major 30 70 100 4 4

VIII Research
KU8DSCCOM411 Academic Writing and Publication Major 30 70 100 4 4
KU8DSCCOM412 Forensic Accounting Major 30 70 100 4 4
KU8RPHCOM400 Research Project 30 70 100 12 4
Major
2. DISCIPLINE SPECIFIC ELECTIVE COURSES
1 - CO-OPERATION
SEMESTER
MARKS
CREDITS
HOURS/
TOTAL
WEEK
COURSE CODE COURSE NAME
CA ESE
KU5DSECOM300 Concept and Evaluation of Co-operation 30 70 100 4 4

V KU5DSECOM301 Co-operative Institutions 30 70 100 4 4
KU6DSECOM302 Co-operative Legal System 30 70 100 4 4
VI
KU6DSECOM303 Co-operative Accounting and Auditing 30 70 100 4 4
II – FINANCE
SEMESTER
MARKS
CREDITS
HOURS/
TOTAL
WEEK
CA ESE
KU5DSECOM300 Strategic Financial Management 30 70 100 4 4

V KU5DSECOM301 Capital Market Operations 30 70 100 4 4
KU6DSECOM302 Security Analysis and Portfolio 30 70 100 4 4
Management
VI
KU6DSECOM303 International Monetary and Financial 30 70 100 4 4
System
III – COMPUTER APPLICATION
SEMESTER
MARKS
CREDITS
HOURS/
TOTAL
WEEK
CA ESE
KU5DSECOM300 Computer Application in Business 30 70 100 4 4

V KU5DSECOM301 Spreadsheet Applications in Business 30 70 100 4 4
KU6DSECOM302 E-Commerce and Digital Marketing 30 70 100 4 4
VI
KU6DSECOM303 Web Technology in Business 30 70 100 4 4
IV – MARKETING
SEMESTER
MARKS
CREDITS
HOURS/
TOTAL
WEEK
CA ESE
KU5DSECOM300 Consumer Behaviour and Marketing 30 70 100 4 4

Research
V KU5DSECOM301 Services Marketing and CRM 30 70 100 4 4
KU6DSECOM302 Advertising and Sales Promotion 30 70 100 4 4
VI
KU6DSECOM303 International Marketing 30 70 100 4 4
V – LOGISTICS AND SUPPLY CHAIN MANAGEMENT

SEMESTER
MARKS
CREDITS
HOURS/
TOTAL
COURSE CODE COURSE NAME WEEK

CA ESE
KU5DSECOM300 Basics of Logistics and Supply Chain 30 70 100 4 4

Management
V KU5DSECOM301 International Trade Documentation 30 70 100 4 4
Procedures
KU6DSECOM302 Distribution Management for Global 30 70 100 4 4
VI Supply Chain
KU6DSECOM303 International Logistics and Management 30 70 100 4 4
3. INTERNSHIP - - - 2 2
4. MULTIDISCIPLINARY COURSES
KU1MDCCOM100 Personal Finance Planning 25 50 75 3 3
KU1MDCCOM101 Management of Start-ups 25 50 75 3 3
1
KU2MDCCOM102 Fundamentals of Entrepreneurship 25 50 75 3 3
II KU2MDCCOM103 Stock Market Operations 25 50 75 3 3
KU3MDCCOM201 Event Management 25 50 75 3 3
III KU3MDCCOM202 E-Commerce 25 50 75 3 3
5. VALUE ADDITION COURSES
III KU3VACCOM200 Professional Ethics in Business 25 50 75 3 4
IV KU4VACCOM201 Consumer Rights and Protection 25 50 75 3 4

IV KU4VACCOM202 Corporate Social Responsibility 25 50 75 3 4
6. SKILL ENHANCEMENT COURSES
KU4SECCOM201 Leadership Skills for Modern Business 25 50 75 3 3
IV KU4SECCOM202 Office Secretaryship and Practice
25 50 75 3 3
KU5SECCOM300 Computerised Accounting 25 50 75 3 3
V KU5SECCOM301 Spreadsheet Applications in Business
25 50 75 3 3
KU6SECCOM302 Business Analytics 25 50 75 3 3
VI KU6SECCOM303 Principles and Practices of GST
25 50 75 3 3
16
COURSE TITLE: MANAGEMENT THEORY AND PRACTICE
Semester Course Type Course Course Code Credits Total Hours

Level
1 DSC 100-199 KU1DSCCOM100 4 60
Learning Approach (Hours/ Week) Marks Distribution

Duration of
Practical/
Lecture Tutorial CE ESE Total ESE (Hours)
Internship
4 - 30 70 100 2
Course Description: Management theory and practice is a foundational course which

tries to equip students with skills to lead and coordinate resources effectively in an
organisation. In today's changing business environment, knowledge in management
enables professionals to adapt strategies and stay competitive. It provides frameworks for
problem-solving and decision-making which is essential for navigating complex
challenges. Moreover, it emphasizes interpersonal skills and leadership, promoting
strong teams and enhancing organizational effectiveness.
Course Outcomes:
Learning
CO No. Expected Outcome
Domains
1 Understand various concepts associated with Management theory U
and Practice
2 Improve problem solving skill and efficiency. C
3 Apply the management skills in decision making A
4 Develop strategic thinking and planning An
5 Improve adaptability and Innovation E
*Remember (R), Understand (U), Apply (A), Analyse (An), Evaluate (E), Create (C)
Mapping of Course Outcomes to PSO

PSO1 PSO2 PSO3 PSO4 PSO5
C01 - ✓ ✓ - -
C02 - - ✓ ✓ -
C03 ✓ - ✓ ✓ -
C04 - ✓ ✓ - ✓
C05 - ✓ - - ✓
Kannur University: Four Year Under Graduate Programme in “Commerce” 2024 Page: 16
17
COURSE CONTENTS
Contents for Classroom Transactions:
Module Unit Content Hrs

Introduction 12
1 Concept of Management – Nature - Importance
2 Evolution of Management thought – Early contributions –
I
Classical Management Thoughts – Scientific management –
Administrative management – Bureaucratic management.
3 Neo classical Thought – Human relations approach –
Behavioral approach.
4 Modern management approaches – Quantitative approach –
Systems approach – Contingency approach.
Management Functions 12
1 Functions of Management – Nature.
II
2 Planning – meaning – process – types of plans.
3 Organising – meaning – Types of organisations – Line, Line &
staff, functional organization – Formal and informal
organization
4 Staffing – meaning – Recruitment – Sources of recruitment –
Selection – Process of selection.
5 Directing – meaning – Principles of Direction – Controlling –
meaning – Steps in Controlling.
Elements of Direction 12
1 Motivation – Concept, Nature and importance – Theories of
Motivation – Maslow’s Need Hierarchy Theory - Herzberg’s
III Two factor theory - Theory X and Y – Theory Z.
2 Leadership –Types of leadership styles.
3 Supervision – Meaning - Elements of effective supervision.
4 Communication – Meaning and definition – communication
process –-Formal communication, Informal communication
Managerial Controlling Techniques 12
1 Quality control – Total Quality Management – Techniques for
Quality control – Quality circle – Developing a Quality Circle –
IV Pitfalls and remedies.
2 Kaizen - Fishbone Theory-Bench marking.
3 Social audit and Management audit
18
Teacher Specific Module 12

V
Directions: For the effective understanding of the students the teachers
can use Case Studies, adopt Role Play and other methods for improving
the knowledge level and ensuring that the students acquire practical
skills.
Essential Readings:
1) L.M. Prasad, “Principles and Practice of Management”, Sultan Chand and sons.
2) Koontz, H and Wechrick, H, “Management”, McGraw Hill Inc.
Suggested Readings:
1) Drucker, Peter, F., Management: Tasks, Responsibilities and Practices, Allied
Publishers, New Delhi.
2) Gupta. CB; Business management, Sultan Chand & sons.
3) Srinivasan & Chunawalla, Management Principles and Practice, Himalaya
Publishing House.
Assessment Rubrics:
Evaluation Type Marks
End Semester Evaluation 70
Continuous Evaluation 30
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 100
19
COURSE TITLE: ACCOUNTING FOR BEGINNERS
Semester Course Type Course Level Course Code Credits Total

Hours
I DSC 100-199 KU1DSCCOM101 4 60

Duration
Practical/ of ESE
Lecture Tutorial CE ESE Total
Internship (Hours)
4 - - 30 70 100 2
Course Description:
Accounting for beginners is a foundational course designed to introduce students to the basic
accounting concepts, principles, concepts, conventions and rules to record business transactions
and the preparation of financial statements. The course covers a set of documents and processes
businesses use to track, record, and analyze financial data. The main objective is to familiarize
students with the mechanics of preparation of financial statements. Students can apply critical
thinking skills by identifying and analyzing accounting issues using relevant accounting
frameworks.
Course Outcomes:
Learning
Domains
1 Understand the Accounting Concepts , Conventions and use U
Accounting rules to record business transactions
2 Identify and interpret accounting information to inform users and I
make decisions
3 Acquire knowledge on the preparation of Journal, Ledger and Trial A
Balance.
4 Apply the knowledge in preparing detailed accounts of sole trading Ap
concerns.
5 Analyzing the causes of errors in trial balance and the rules for An
rectification of errors
* Understand (U), Apply (Ap), Analyse (An), Acquire (A, ) Identify(I)
20
PSO1 PSO2 PSO3 PSO4 PSO 5

3 2 2 3 1
CO 1
3 2 3 2
CO 2 3
3 1 2 3 3
CO 3
3 3 3 3 3
CO 4
2 2 2 2 1
CO 5
Kannur University: Four Year Under Graduate Programme in “Subject Name” 2024 Page: 20
21
COURSE CONTENTS

Introduction to Accounting 12
1 Fundamentals of Financial Accounting: Financial Accounting –
Meaning, Definition, Objectives, functions
I 2 Basic Accounting Concepts, Principles and Conventions-
system of accounting
3 Double entry book keeping – basic concept – rule of debit and
credit.
Recording Business Transaction 12
1 Recording Business Transaction – Journal – Journalizing
II
2 Ledger – meaning -difference between journal and ledger-
classification of ledger
3 Ledger-posting-balancing.
Trial Balance 12
1 Trial Balance – meaning-features-objectives of preparing trial
balance
III 2 Errors-Classification of Errors – causes of errors
3 Rectification of Errors – Preparation of Suspense Account.

Final Accounts 12
1 Final Accounts of Sole Trading Concern- Capital and Revenue
Expenditure and Receipts
IV 2 Preparation of Trading, Profit and Loss Account with simple
adjustments (Outstanding, Prepaid, Accrued, Bad debts and
depreciation)
3 Balance Sheet with simple adjustments (Outstanding, Prepaid,
Accrued, Bad debts and depreciation)
➢ Directions : Conduct Class room presentations, discussions,

V
Prepare the accounts of sole trading concerns by visiting
nearby concerns, for developing students’ interest in the
course
22
Essential Readings:
1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New Delhi.

2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
3. Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons, New Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
e) Book/ Article Review
Total 100
23
COURSE TITLE: BASICS OF BANKING
Semester Course Type Course Level Course Code Credits Total Hours
1 DSC 100-199 KU1DSCCOM102 4 60

Duration of
Practical/
ESE (Hours)
Internship
4 - - 30 70 100 2
Course Description:
This comprehensive course provides an in-depth exploration of the Indian banking system,
covering its historical evolution, structural components, and pivotal role in economic development.
Modules delve into the functions and organizational framework of the Reserve Bank of India (RBI),
including both monetary and non-monetary roles. Students will be able to gain practical insights into
banking procedures such as opening and closing accounts, as well as understanding the essential
aspects of Know Your Customer (KYC) norms and the nuances of cheques. Furthermore, the course
delves into the realm of payment systems and digital banking. Additionally, recent government
initiatives promoting financial inclusion, will be analyzed, providing participants with a holistic
understanding of contemporary financial landscapes, and empowering them with the knowledge to
navigate and contribute to India's dynamic banking sector.
24
Course Outcomes:
Learning
Domains
1 Recognize the role of Indian Banking system
U
2 Identifying the Role of RBI in India
U
3 Evaluate the operational system of a bank and equip to handle

cheques A
4 To enable pupils to recognize and utilize India's digital payment
systems
A
5 To effectively utilize the diverse range of government schemes

provided by banks A
PO1 PO2 PO3 PO4 PSO

✓ 2
CO 1
✓ 2
CO 2
✓ ✓ ✓ 3
CO 3
✓ ✓ ✓ 3
CO 4
✓ ✓ 2
CO 5
25
COURSE CONTENTS

Overview of Banking System 15
1 Banking Overview- History and evolution of banking in India-
Structure of banking sector in India
I 2 Functions of Commercial Bank- Deposits-Types of loans-General
utilty services
3 Role of banking sector in economic development.
RBI and functions 10
1 RBI- Organisational Structure-Objectives
II
2 Functions; Monetary and Non-Monetary Functions
Banker and Customer 10
1 Procedures for opening an account
2 Procedures to closing an account
III
3 Know your customer (KYC)
4 Cheques – features – crossing – types of crossing
Overview of Payment Systems and Digital Banking in India 13
1 Real Time Gross Settlement (RTGS), National Electronic
Funds Transfer (NEFT), Immediate Payment Service (IMPS),
IV Unified Payments Interface (UPI), Society for Worldwide
Inter-bank Financial Telecommunications (SWIFT)
2 Automated Teller Machine (ATM), Mobile Banking,
3 Digital Payment Platforms in India- GPay, Paytm, PhonePe,

Bharat Interface for Money (BHIM)
4 Payment Gateways- Meaning- Important Payment Gateways in
India
5 Credit Card and Debit Card

Teachers can discuss on various new government schemes offered as part
V of financial Inclusion like Pradhan Mantri Jan Dhan Yojana, Atal Pension
Yojana, Pradhan Mantri Jeevan Jyoti Bima Yojana, Pradhan Mantri,
Suraksha Bima Yojana, Pradhan Mantri Mudra Yojana, Stand Up India
, Pradhan Mantri Vaya Vandana Yojana
26
Core Compulsory Readings (Books, Journals, E-sources Websites/ weblinks) List

1. Tannan, M.L. (2020). Banking law and practice in India. New York, United States: Lexis Nexis.
2. Maheshwari S.N., Maheshwari S.K., Banking Law and practice
3. Shekhar K.C., Lekshmy S (2013) Banking Theory and Practice
4. Retail Banking and Wealth Management. (2023). Indian institute of banking and finance. (1st
ed.). Macmillan Publishers India Limited.
5. Maheshwari S.N., Maheshwari S.K., Banking Law and practice
6. Suneja, H.R. (2019). Practical and law of banking. Delhi, India: Himalaya Publishing House.
7. Kaptan, S.S., & Choubey, N.S. (2017). Indian banking in electronic era. India: Sarup & Sons.
8. Deva, V. (2018). E-banking. Delhi, India: Common Wealth Publishers.
9. Uppal, R.K. (2018). Banking with technology. (1st ed.). Delhi, India: New Century
Publications.
10. https://financialservices.gov.in/beta/en/schemes-overview
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 100
27
COURSE TITLE- BUSINESS STATISTICS
1 DSC 100-199 KU1DSCCOM103 4 60

Duration of
Practical/ ESE (Hours)
Internship
4 - - 30 70 100 2
Course Description: Business Statistics is a foundational course designed to introduce students

to the essential concepts and methods used in statistical analysis within a business context. The
course covers the basics of statistical investigation, census and sampling methods, data
collection and data presentation. Students will explore measures of central tendency and
variation, essential tools for summarizing and describing data.
Course Outcomes:
CO No. Expected Outcome Learning

Domains
1 Understand and explain statistical concepts U
2 Present and interpret statistical data C
3 Apply measures of central tendency and variation A
4 Apply measures of variation A
5 Analyse and solve real-world business problems using statistics An

C01 ✓ ✓
C02 ✓ ✓ ✓
C03 ✓ ✓
C04 ✓ ✓ ✓
C05 ✓ ✓ ✓
28
COURSE CONTENTS

Introduction 12
1 Meaning, Definition, Functions, Importance and Limitations of
Statistics
I
2 Statistical investigation: Meaning and Stages (Brief explanation only)
3 Collection of Statistical Data, Sources of Data: Primary and
Secondary sources
4 Methods of collecting Primary data: Observation Method, Interview
Method and Surveys using schedules and questionnaire
Census and Sampling Methods 12
1 Meaning of Census and Sampling Methods
II
2 Methods of Sampling: Probability and Non probability methods
3 Tabulation of Data: Parts of a table and Qualities of a good table
4 Presentation of Data: Creation of Charts (Line, Pie and Bar charts)
using spread sheet software.
Measures of Central Tendency 12
1 Meaning, Objectives and Requisites of good average
III 2 Types of averages: Mean (Simple & Weighted)
3 Median, Mode, Harmonic Mean and Geometric Mean (Algebraic
method only)
Measures of Variation 12
1 Meaning
IV 2 Various measures of dispersion: Absolute and Relative measures
3 Range, Quartile Deviation, Mean Deviation and Standard deviation

➢ Directions: Teachers can use real-world examples and case

V studies to illustrate key concepts in Business Statistics. Teachers
can also focus on teaching data collection methods and effective
use of spreadsheet software for data presentation. Encourage
hands-on exercises and group discussions to ensure students gain
both theoretical knowledge and practical skills.
29
Essential Readings:
1. S. P. Gupta. Statistical Methods. Thirty third Revised Edition, Sultan Chand & Sons, 2006.
2. D. C. Sancheti, and V. K. Kapoor. Statistics (Theory, Methods & Application). Seventh Revised Edition,
Sultan Chand & Sons, 1999.
Suggested Readings:
1. R. S. N. Pillai and Bagavathi. Statistics Theory and Practice. S. Chand & Company Ltd, 2010.
2. Dr. P. R. Vittal. Business Mathematics and Statistics. Sixth Revised Edition, Margham Publications,
2015.
3. B. M. Aggarwal. Business Mathematics and Statistics. Ane Books, 2010.
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 100
30
COURSE TITLE: MODERN MARKETING
Semester Course Type Course Course Code Credits Total Hours

Level
1 DSC 100-199 KU1DSCCOM104 4 60
Learning Approach(Hours/Week) Marks Distribution

Duration of
Practical/ ESE(Hours)
Internship
4 - 2 30 70 100 2
Course Description:
The subject of Marketing helps the students to get an idea on how business persons find out what people want,
understand the needs of different customer segments, communicate how a product or service fills those needs,
and guide potential customers to take action. The objective of this course is to introduce students, the concepts,
analyses, and activities that comprise marketing management and to provide practice in assessing and solving
marketing problems. The course is also a foundation for advanced electives in Marketing as well as other
business/social disciplines. Topics include marketing strategy, customer behavior, segmentation, customer
lifetime value, product lifecycle strategies, pricing, promotion and also recent trends in doing marketing
activities.
COURSE OUTCOMES:
Learning
CO Expected Outcome
Domains
No.
1 To Know the fundamentals of Marketing U
2 To familiarize with Marketing mix and its components. U
3 To Study the Importance of Consumer behavior in Marketing An
4 To Study and understand Recent trends in Marketing.. U, An

*Remember(R), Understand(U), Apply(A), Analyse(An), Evaluate(E), Create(C)
31
CO1 ✓ ✓ ✓
CO2 ✓ ✓
CO3 ✓ ✓
CO4 ✓ ✓ ✓
COURSE CONTENTS

Introduction to Marketing 12
1 Meaning, Nature and Scope of marketing: goods, services, events, 4
organisations etc.- Kinds of goods: convenience goods, shopping
I goods, specialty goods
2 Functions of Marketing 3
3 Marketing concepts: Traditional and Modern 3
4 Difference between Selling Vs Marketing 2
Marketing mix 12
1 Meaning, Significance of Marketing mix. 2
2 Product- Meaning only , Product life cycle; 3
3 Price: importance of price; factors influencing price fixation;. 2

II
4 Promotion: Methods of promotion: advertising, sales promotion, 3
personal selling, publicity (in brief)
5 Physical distribution- Different levels of distribution, Factors 2
affecting choice of a particular channel of distribution.
Consumer Behaviour 12
1 Nature, significance of Consumer behavior 2
2 Factors affecting consumer behavior: Personal, Social, 4

III
Psychological and cultural
3 Market segmentation: Concept, Bases for market segmentation 4
4 Targeting: Meaning only, Positioning: Meaning and techniques 2

32
Recent trends in Marketing 12

1 Features of Modern marketing 3
2 Recent trends in Marketing: Digital marketing, E- Marketing, 9
IV
Kiosk marketing, Social media marketing- Network marketing,
Influencer marketing, Chatbot marketing, Green marketing. (in
brief)
Service Marketing 12
1 Meaning, Features of Service marketing 2
V (Teacher
specific 2 Types of Service Marketing- Banking, Hospitality, Tourism and 10
module) Healthcare services only.
Essential readings
1. Kotler, Philip: Marketing Management; Prentice Hall, New Jersey.

2. Condiff E.W. and Still, R.R., Basic Marketing Concepts, Decisions and Strategy; Prentice Hall of
India, New Delhi.
3. Stanton W.J., Etzel Michael J and Walter Bruce J; Fundamentals of Marketing; McGraw Hill, New
York.
4. https://hbr.org/1985/09/rejuvenating-the-marketing-mix
Suggestive Readings
1. Rorsiter Johan R, Percy Larry: Advertising and Promotion Management ; McGraw Hill, New York
2. Arun Kumar & N. Meenakshi - Marketing Management
3. https://hbr.org/1985/09/rejuvenating-the-marketing-mix
Assessment Rubrics:
a) TestPaper-1
b) TestPaper-2
c) Assignment
d) Seminar
e) Book/Article Review
Total 100
33
COURSE TITLE: PERSONAL FINANCE PLANNING
1 MDC 100-199 KU1MDCCOM100 3 45
Lecture Practical/ Tutorial CE ESE Total Duration of

Internship ESE (Hours)
3 - 2 25 50 75 1 1/2
Course Description:
Personal Finance Planning and Investment is fundamental course designed to provide students with a
comprehensive understanding of personal financial planning and its critical role in achieving financial stability
and security. Over four modules, students will explore various aspects of financial planning, investment
strategies, tax planning, insurance planning, and retirement benefits planning. By the end of this course, students
will be equipped with the knowledge and skills to manage their personal finances effectively and make
productive financial decisions.
Course Outcomes:

Domains
1 After studying this course, students will be able to understand U
the fundamental aspects of financial planning.
2 After studying this course, students will be able to understand U, An
the concept of investment planning.
3 After studying this course, students will be able to examine the U, An
scope and ways of personal tax planning.
4 After studying this course, students will be able to analyse the U, An *Remember
scope of insurance and retirement planning.
(R),
Understand (U), Apply (A), Analyse (An), Evaluate (E), Create (C)
34
PO 1 PO 2 PO 3 PO 4 PSO
CO 1 ✔ ✔ 01
CO 2 ✔ ✔ ✔ ✔ 02
CO 3 ✔ ✔ ✔ ✔ 02
CO 4 ✔ ✔ ✔ ✔ 01
COURSE CONTENTS
Contents for Classroom Transactions

Modu U Content Hrs
le ni
t
Financial Planning 8
1 Financial goals
I
2 Personal financial planning; Meaning, Objective, Process, Principles
3 Factors Influencing Personal Financial Planning
4 Introduction to savings; benefits of savings
Investment planning 9
1 Investment; Meaning, Need, Benefits
2 Types of investments (Concepts only)
3 Return & Risk (Concept only)
II 4 Investment Diversification
Personal Tax Planning 10
1 Tax structure in India for personal taxation
2 Scope of personal tax planning
3 Exemptions and Deductions available to individuals (U/s
80C,80D,80E,80G, 80TTA, 80 U) from Gross Total Income (Theory
III Only)
4 Comparison of benefits: New Regime and Old Regime
Insurance and Retirement Benefits Planning 9
1 Insurance-Meaning, Needs
2 Types of Insurance: Life insurance (Whole Life policy, Endowment
Policy ULIP), General insurance (Health Insurance, Motor
Insurance & Fire Insurance)
3 Need of Retirement Planning
IV 4 Process of retirement planning
5 Pension plans available in India
35
➢ Directions: To enhance personal financial planning education

V teachers can incorporate practical excise on financial planning,
discussions on saving strategies, interactive activities and case
studies on tax planning, insurance planning and Retirement
planning.
Essential Readings:
➢ Indian Institute of Banking & Finance. Introduction to Financial Planning. Taxmann Publications, New
Delhi.
➢ Jaiswal, B., Shimpi, L.S., & Srivastava, S.K. Managing Personal Finance. Publisher: New Royal Book
Company.
➢ Pandit, A. The Only Financial Planning Book that You Will Ever Need. Network 18 Publications Ltd.,
Mumbai.
➢ Sinha, M. Financial Planning: A Ready Reckoner. McGraw Hill Education.
➢ Dr. H.C. Mehrotra (Author), Dr. S.P. Goyal. Direct Tax including Tax Planning & Management.Sahitya
bhawan publication.
Suggested Readings:
➢ S Murali,K B Subbakrishna. Personal Financial Planning. Himalaya Publishing House.
➢ Shalu Garg.Personal Financial Planning.Sultan Chand & Sons.
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 75
36
KU1MDCCOM101: MANAGEMENT OF START-UPs
1 MDC 100-199 KU1MDCCOM101 3 45

Duration of
Internship
3 - - 25 50 75 1 1/2
Course Description
The course aims to acquire knowledge about start-up ecosystems, equip the students with the knowledge and
skills to establish and run their own new venture.
COURSE OUTCOMES
Course Learning Outcomes: At the end of the Course, the Student will be able to -
CO1 To create awareness about the start-up ecosystem in India& Kerala
CO2 To understand the various assistance and facilities provided by the multiple
agencies to start-ups
CO3 To acquire knowledge about the preparation and presentation of the documents
needed for starting new ventures
CO4 To Understand various types of ventures and procedures involved in starting
new ventures as start-up
CO5 To acquire knowledge about the preparation and presentation of business plans
needed for starting new start-ups by using innovative tools
Mapping of Course Outcomes to PSOs:
PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 ✅
CO2 ✅ ✅
CO3 ✅ ✅ ✅ ✅ ✅
CO4 ✅ ✅ ✅
CO5 ✅ ✅ ✅ ✅
37
COURSE CONTENTS

The Start-Up Ecosystem in India 10
1.1 The Start-up Ecosystem in India -Startup India- Stand up India-
Make in India-Overview of the Indian start-up ecosystem and its
I evolution
1.2 Key players and stakeholders: government, incubators, accelerators
and investors
1.3 Support systems available to start-ups, such as mentorship programs

and funding opportunities (Crowd Funding, Venture Capital, Private
Equity, Angel Investors)
Types of Start-up Ventures 12
Types of start-up ventures- technology-driven, social enterprises
II and lifestyle businesses
Considerations for selecting a venture- market demand, personal
interests, skills, and resources
Steps involved in launching a start-up, including idea validation,
business planning, and execution
Institutional Financial Support 6
Institutional Financial Support -Institutions supporting small
business enterprises: Central-level institutions, state-level
III institutions, and other agencies.
Various Agencies: Industrial Development Corporation (IDC) -
State Financial Corporation (SFCs) - Small Scale Industries
Development Corporations (SSIDCs) - Khadi and Village Industries
Commission (KVIC) - Technical Consultancy Organisation (TCO)
- Small Industries Service Institute (SISI) - National Small
Industries Corporation (NSIC) - Small Industries Development
Bank of India (SIDBI)
Start-up Ecosystem in Kerala 8
Kerala Start-up Mission-IEDC-Techno Park-Incubators and its
Operations
IV District Industries Centres (DICs) and its functions-Growth of Start-Ups
in different Sectors-Agro based Start-Up- NBFC support to start up.
Teacher Specific Module
9
38
Teacher can add more practical components such as Presentations for

V investors and business Plans- Teacher can make the students familiar with
recent technological advancements such as AI to improve presentation and
project report-making
1. Kathleen R Allen, Launching New Ventures, An Entrepreneurial Approach, Cengage Learning, 2016.
2. AnjanRaichaudhuri, Managing New Ventures Concepts and Cases, Prentice Hall International, 2010.
3. S. R. Bhowmik& M. Bhowmik, Entrepreneurship, New Age International, 2007.
4. Steven Fisher, Ja-nae’ Duane, The Startup Equation -A Visual Guidebook for Building
Your Startup, Indian Edition, McGraw Hill Education India Pvt. Ltd, 2016.
5. Donald F Kuratko, Jeffrey S. Hornsby, New Venture Management: The Entrepreneur’s Road Map, 2e,
Routledge, 2017.
6. Vijay Sathe, Corporate Entrepreneurship, 1e, Cambridge, 2009
7. C. Gordon Bell With John E. Mcnamara, Hitech Ventures, Addison-Wesley Publishing Company, Inc.
8. Alejandro Cremades, The Art of Startup Fundraising - Pitching Investors, Negotiating the Deal, and
Everything Else Entrepreneurs Need to Know.
9. Dr. Atul Kapdi, Dr. Pankaj Kumar Ambadas Anawade, Mrs. Vinita Ahire Kale - Start Up and New Venture
Management- Thakkur Publication Pvt Ltd, Pune,2020
Core Suggested Readings (Books, Journals, E-sources Websites/ weblinks)

1. K K Jisha, The Development Experience of Kerala, Archers & Elevators Publishing House, 2015
2. https://www.startupindia.gov.in/
TEACHING LEARNING STRATEGIES (Classroom activities / Lab activities / Field
Activities)
• Class Room Lectures
• Field Trips
• Face to Face Interaction with Entrepreneurs
• Expert Talks
• Seminars
• Symposium
• Workshop
39
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 75
Sample Questions to test Outcomes.

1. Discuss the features of Start-Up Ecosystem
2. You wish to start a start-up. Which steps of the entrepreneurial process will follow?
3. Discuss the Institutional framework for star-ups exists in India
4. What is the role of Kerala Start Up Mission in supporting Start ups
Employability for the Course / Programme

• Entrepreneur Roles
• Business Consultant Roles
• Fund Raiser Roles
• Administrator Roles
40
COURSE TITLE: FINANCIAL ACCOUNTING
2 DSC 100-199 KU2DSCCOM105 4 60

4 - 2 30 70 100 2
Course Description:
Financial accounting is a fundamental course that provides students with a comprehensive understanding of the
principles and practices involved in recording, summarizing, and reporting financial transactions within an
organization. Through theoretical concepts and practical applications, students learn to analyze financial
statements, interpret financial data, and make informed decisions. Topics typically include the accounting cycle,
financial statement preparation, revenue recognition, expense allocation, and the principles of Generally
Accepted Accounting Principles (GAAP). This course equips students with essential skills for careers in finance,
accounting, auditing, and management, fostering proficiency in financial reporting and analysis essential for
informed business decision-making.
Course Outcomes:

Domains
1 Understand the theoretical and practical knowledge of the basics U,A,An
of accounting.
2 Acquire the knowledge of accounting for royalty and U,A
Consignment accounts
3 Imbibe the accounting concepts of Inland Branch Business U,A
4 Comprehend the procedure for determining profit and financial U,A,An
position from incomplete records
41
CO 1 ✔ ✔ 01
CO 2 ✔ ✔ ✔ ✔ 02
CO 3 ✔ ✔ ✔ ✔ 02
CO 4 ✔ ✔ ✔ ✔ 01
COURSE CONTENTS

Introduction to Accounting 9
1 Introduction to Accounting: meaning and objectives of Accounting - 2
GAAP
2 Preparation of Journal and Ledger Accounts –- 4
I
3 Preparation of Trial Balance and rectification of errors – Suspense 3
Account
Final Accounts of Sole Trading Concern 8
1 Manufacturing Account - preparation of Trading and Profit and Loss 4
Accounts
2 Preparation of Balance Sheet 2
II
3 Adjusting and Closing Entries. 2
Accounting for Royalty and Consignment 10
1 Royalty accounts: meaning – minimum rent – short workings – 2
recoupment of short workings - minimum Rent during strike and
lockout
III
2 Accounting procedures in the books of the parties- (sub lease not 3
required)
3 Consignment Accounts – concepts – Consignor and consignee- 2
difference between consignment and sale
4 Accounting treatment – cost price and invoice price - Treatment of 3
unsold stock
5
Accounting for Inland Branch Transactions 9
1 Inland Branch Accounts: Accounts of dependent and independent 5
branches - Debtors’ system, Stock and Debtors System (at cost price
and invoice price)
IV
2 Incorporation of branch Trial Balance in the books of H.O 2
3 Preparation of consolidated accounts 2
42
V
➢ Directions: Visit and collection of business transactions of nearby
business organisations (Sole trader, Branch, Royalty etc) and
preparation books of accounts and final accounts.
Suggested Readings:
1. Advanced Accounting :M.C.Shukla&T.S.Grewal
2. Advanced Accounting :R.L.Guptha
3. Advanced Accounting :S.N.Maheshwari
4. Advanced Accounting :B.S.Raman
5. Advanced Accounting : Ashok Sehgal& Deepak Sehgal
6. Advanced Accounting :S.K.R.Paul
7. Advanced Accounts VolumeII : Shukla: M.C., T.S.Grewal and S.C.Guptha (S.Chand&Co.,New Delhi)
8. Advanced Accountancy, Volume II :Guptha R.L. and M.Radhaswami (Sulthan Chand & Co. New Delhi)
9. Financial Accounting :B.K.Banerjee (PHI Pvt.Ltd.New Delhi)
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 100
43
KU2DSCCOM101: “MODERN BUSINESS ENVIRONMENT”
2 DSC-Minor 100-199 KU2DSCCOM106 4 60

Duration of ESE
(Hours)
Lecture Practical/ Internship Tutorial CE ESE Total
4 0 0 30 70 100 2
Course Description:
This course introduces students to the fundamental concepts of business environment. It explores the internal
and external forces that shape business decisions and strategies. Students will gain knowledge of the economic,
political, legal, social, cultural, technological, and natural factors that influence business operations.
Additionally, the course will equip students with analytical tools to scan the environment, identify opportunities
and threats, and develop effective strategic responses.
Course Outcomes:
Co Learning
Expected outcome
No. Domains
1 Define the terms ‘business’ and ‘business environment’ R
2 List the elements of internal and external environment R
3 Explain environmental analysis U
Describe PESTLE analysis U
4
5 Compare internal and external a environmental factors An
Evaluate the effectiveness of different strategic responses to environmental
6 E
changes.
Compose a descriptive essay on strategic responses adopted by real world
7 C
companies
44
CO 1 ✔ ✔ 01
CO 2 ✔ ✔ 01
CO 3 ✔ ✔ 01
CO 4 ✔ ✔ ✔ ✔ 01
COURSE CONTENTS
Contents for Classroom Transaction:
MODULE UNIT DESCRIPTION HOURS
Introduction to Business Environment 10 hrs
1 Business- Meaning, Definition, features 3
2 Business Environment - meaning, definition, Characteristics,

1 4
Importance
3 Relationship between business and it’s environment

(exchange of information, exchange of resources, exchange 3
of influence and power)
Types of business Environment 14 hrs.
2 1 Internal Environment-meaning and Elements (value system,

organisation structure, mission and objectives, financial 6
capacity)
45
2 External environment- meaning and classification - Micro

2
and Macro environment
3 - Elements of micro environment (Suppliers, Customers,

6
Competitors, Market Intermediaries, Public)
Macro environment and Environmental scanning 14 hrs
1 Macro environment – meaning and elements; Economic,

Political- legal, Socio- Cultural, Technological, Natural ,
Demographic , International/global environment ( meaning 8
only)
3
2 Environmental analysis -meaning and need 2
2 PESTLE ANALYSIS-key factors only 4
Strategic responses to environment 10 hrs
1 Strategic response to business – concept and classification

2
(internal and holistic)
4
2 Internal Strategic Response-Administrative, Competitive,
4
collective
2 Holistic Strategic Response-least resistance, proceed with

4
caution, Dynamic response
Teacher Specific Module 12 hrs
Directions:
• Encourage active participation through class discussions and group

5 activities.
• Utilize case studies and real-world examples to illustrate key
concepts.
• Integrate guest speakers from various industries to provide practical
insights.
46
Essential Readings
• Chandra, Prasanna. Business Environment. 10th ed., Tata McGraw-Hill Education, 2023.
• Khanka, S.S. Business Environment. 8th ed., S. Chand Publishing, 2022
• avid, Fred R. Strategic Management Concepts and Cases: Experience and Innovation, Comprehensive.
17th ed., Pearson Education Limited, 2023.
• Dessler, Gary. Strategic Management: Text and Cases. 16th ed., Pearson Education Limited, 2022.
• Pearce, John A., and Richard B. Robinson. Strategic Management: Formulation, Implementation, and
Control. 14th ed., McGraw-Hill Education, 2021.
Suggested readings
• Thompson Jr., Arthur A., John E. Gamble, and H. John Strickland. Crafting and Implementing
Strategy: Concepts and Cases. 20th ed., Pearson Education Limited, 2023.
• Porter, Michael E. Competitive Strategy: Techniques for Analysing Industries and Competitors. W.
W. Norton & Company, 1980.
• Mintzberg, Henry. The Five Ps of Strategy. Pearson Education Limited, 2003.
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 100
47
KU2DSCCOM102: FUNDAMENTALS OF INCOME TAX
2 DSC-Minor 100-199 KU2DSCCOM107 4 60

Duration of
Internship
4 - - 30 70 100 2
Course Description:
Fundamentals of Income Tax provides a comprehensive introduction to taxation principles, covering both direct
and indirect taxes with a focus on income tax in India. Beginning with an overview of taxation concepts and
terminologies, students delve into the evolution of income tax, tax rates, and exemptions for individual assesses.
Further modules explore topics such as residential status determination, the scope of total income, and the
various heads of income. Additionally, students learn about income tax authorities, including the Central Board
of Direct Taxes, and procedural aspects such as the significance of Permanent Account Numbers (PAN) and e-
Return filing. Through a blend of theoretical learning and practical exercises, students develop a solid
understanding of taxation fundamentals essential for navigating India's complex tax landscape.
Course Outcomes:
CO Expected Outcome Learning

No. Domains
1 Students will be able to identify and explain the basic principles, R, U
importance, and key terminologies related to taxation.
2 Students will be able to analyze and differentiate between direct and An
indirect taxes, with a focus on understanding GST, Excise Duty, and
Customs Duty in the Indian context.
3 Students will be able to apply the criteria to determine the residential status A
of different types of assessee and understand the scope of their total income
for tax purposes.
48
4 Students will be able to comprehend the roles and powers of income tax A, E
authorities, understand the importance of PAN, and effectively follow the
procedures for e-filing.
CO 1 ✔ ✔ 01
CO 2 ✔ ✔ 01
CO 3 ✔ ✔ 01
CO 4 ✔ ✔ ✔ ✔ 01
COURSE CONTENTS
Contents for Classroom Transaction:
M
O U
D N
DESCRIPTION HOURS
U I
L T
E
Introduction to Taxation 8
1 Introduction to tax, basis of levy, need and importance of tax, basic 5

terminologies.
1
2 Concept of Indirect Tax; Difference between Direct Tax and Indirect 1
Tax.
3 Indirect tax in India- GST, Basic Excise and Customs Duty. 2
Introduction to Income Tax 12
2 1 Introduction to Income Tax 1

2 Evolution of Income Tax 1
49
3 Basic Concepts, Definition of different terms, Tax rates 5

4 Incomes exempt from tax (for individual assessee) 5
Residential status, Incidence of Tax and Heads of Income 16
1 Residential Status and Incidence of Tax: Meaning 2
2 Determination of Residential Status of different types of assessee –

4
3 problems
3 Scope of total income –– problems. 4
4 Short overview of five heads of income ( items included under

chargeability sections only and problems not expected) 6
Income Tax Authorities and Filing of return 12
1 Income Tax Authorities and their powers: General Powers- Powers and
5
4 functions of CBDT.
2 PAN- meaning and situations where PAN is compulsory. 2
3 Return- meaning, types, due dates and steps in filing of e-Return. 5
Directions:
Teachers have the flexibility to select and explore key income tax topics based
5 on their expertise and students' interests. Available time may be used to create
practical knowledge through e-filing softwares and income tax website.
Revision of topics covered, case studies, and assessments to enhance students'
understanding is advisable.
Essential Readings:
1. Fundamentals of Income Tax: Dr. A. P. Philip

2. Fundamentals of Income Tax: Dr. H.C Mehrotra and Dr. S. P.Goyal
3. Income tax Law and Accounts: Dr. H.C.Mehrotra and Dr. S.P.Goyal
4. Income tax Law and Practice: Dr. Bhagavathi Prasad.
5. Income tax Law and Practice: Gaur and Narang
6. Income tax Law and Practice: B.S.Raman.
7. Direct taxes Law and Practice: Dr.Vinod K., Singhania & Dr. Kapil Singhania
Suggested Readings:
1. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax. Bharat Law House, Delhi.
2. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax, University Edition.
Taxmann Publications Pvt. Ltd., NewDelhi.
50
Assessment Rubrics:
a) Test Paper- 1 10
b) Test Paper-2 10
c) Assignment 5
d) Seminar 5
f) Viva-Voce
g) Field Report
Total 100
51
COURSE TITLE- BUSINESS ECONOMICS
1 DSC 100-199 KU2DSCCOM108 4 60

Duration of
Internship
4 - 2 30 70 100 2
Course Description:
This course provides an introduction to economic principles and their application to business decision-
making. Topics covered include microeconomic theory, market structures, demand and supply analysis,
cost analysis, pricing strategies, and strategic decision-making in various market situations.
Outcomes:
Learning
Domains
1 Understanding Economic Principles U
2 Applying Microeconomic Theory A

3 Macroeconomic Analysis An
4 Understanding Economic Policy U
52
CO1 - 3 - - 1
CO2 - 3 1 1 0
CO3 - 3 1 1 0
CO4 - 3 - - 1
COURSE CONTENTS

Introduction to Business Economics 10
1 Business Economics, Meaning, Definitions, Scope and Importance
and basic tools of Business Economics
I 2 Opportunity Cost principle- Incremental and Marginal Concepts
3 Basic economic relations: functional relations - Total, Average and

Marginal relations - Use of Marginal analysis in decision making
Theories of Demand and Supply 12
1 Demand, Meaning, Law of demand, Law of diminishing marginal
II utility, Demand Schedule, Individual and Market Demand Curve,
Determinants of Demand and Changes in Demand
2 Supply: Meaning, Supply Schedule, Individual and Market Supply Curve,
Determinants of Supply, Law of Supply, Changes in Supply
3 Equilibrium of Demand and Supply, Determination of Equilibrium Price
and Quantity, Effect of a shift in Demand or Supply; Elasticity of
Demand and Supply
Theories of Production and Pricing 12

1 Theory of Production, Factors of Production, Basic Concepts,
Production Function, Law of Variable Proportions, Returns to Scale
III
2 Producer’s Equilibrium, Least-Cost Factor Combination and Output
Maximisation for a given Level of Outlay
3 Pricing and pricing policies, objectives of pricing, factors affecting
pricing policy, types of pricing
Indian Economy 12
53
1 National Income, concept and meaning, Computation of NI,

Measurement of GDP, Components of GDP
2 Monetary and fiscal policies, Basic Characteristics of the Indian
IV
Economy, Major Issues of Development; Development Experience and
Recent Trends in Indian Economy
3 Features of Kerala Economy, Kerala Model Development,
Decentralised Planning in Kerala
➢ Review of national and global economic situations.

V

1. H. L. Bhatia Micro Economic Theory; Modern Publisher, Gulab Bhawan, 6, Bahadurshah Zafar Marg, New
Delhi.
2. M.L. Jhingan Micro Economic Theory; Konark Publishers Pvt. Ltd., A-149, Vikas Marg, Shakarpur, New
Delhi-110 092.
Core Suggested Readings (Books, Journals, E-sources Websites/ weblinks) List

1. S. K. Agarwala Economic System and Micro Economic Theory; Galgotia Publishing Company, 6A/4,
WEA, Karol Bagh, New Delhi.
2. D.D. Chaturvedi Macro Economic - Analysis and Policy; Galgotia Publishing Company, 6A/4, WEA,
Karol Bagh, New Delhi.
3. D.M. Mithani Macro Economics; Himalaya Publishing House.
TEACHING LEARNING STRATEGIES

Lectures to introduce theoretical concepts and frameworks
• Case studies and real-world examples to illustrate application of concepts
• Group discussions and debates to encourage critical thinking and analysis
• Assignments and projects to provide hands-on experience in analysing business scenarios
Mode of Transaction
The Business Economics course will be delivered through a blended learning approach such as Lectures,
Online Learning Modules, Group Discussions and Debates, Case Studies and Practical Examples,
Assignments and Projects etc.
54
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 100
55
COURSE TITLE : PRINCIPLES OF INSURANCE
II DSC 100 - 199 KU2DSCCOM109 4 60

Duration of
Internship
4 - 2 30 70 100 2
Course Description:
This course intends to provide a basic understanding of the insurance mechanism. It explains the
concept of insurance and how it is used to cover risk. Through this course student will be able
understand the various insurances such as Life insurance, Fire insurance, Marine insurance,
Motor insurance, Personal accident insurance, Liability insurance and Miscellaneous insurance.
It will familiarize the Insurance Regulatory and Development Authority (IRDA) its purpose, duties,
powers and functions and its environment in India.
COURSE OUTCOMES:
Learning
Domains
1 Understand insurance mechanism, functions and the use of U
insurance as a tool to reduce risk
2 Enhance knowledge on Insurance Regulations in India, Insurance E
Act, Insurance Regulatory and Development Authority(IRDA)
3 Identify the key principles of insurance I
4 Analyze the various types of insurance policies A

5 Apply the knowledge on basic principles of insurance in day-to- Ap
day work
* Understand (U), Apply (Ap), Analyse (A), Enhance (E), Identify(I)
56

1 3 2 - 3
CO 1
- - 2
CO 2 3
3
- 3 2 - 1
CO 3
1 3 3 1 2
CO 4
2 3 3 1 3
CO 5
COURSE CONTENTS

Introduction to insurance 12
1 Definition of insurance - Characteristics of insurance –
importance-Principles of contract of insurance
I 2 General Concepts of Insurance –Types of insurance
3 Insurance intermediaries.
Insurance Regulations in India 12
1 Insurance Act, 1938 -Insurance Regulatory and Development
II Authority (IRDA) – Introduction – Purpose.
2 Duties, Powers and functions of IRDA
3 Operations of IRDA – Insurance policyholders’ protection under
IRDA.
Life Insurance Business 12
1 Fundamental principles of life insurance – Basic features of life
insurance contracts.
III 2 Traditional and unit linked policies – Individual and group
policies
3 Types of life insurance policies – Term insurance – Whole life
insurance and its variants – Endowment insurance and its
variants.
General Insurance Business 12
1 Fundamental principles of general insurance- Basic features of
general insurance contracts.
IV 2 Fire insurance – Marine insurance
57
3 Motor insurance – Personal accident insurance – Liability

insurance –Miscellaneous insurance
➢ Directions : Conduct Class room presentations, discussions,

V
conducting seminars on various products offered by LIC ,
GIC, make interactions with insurance authorities for
developing students’ interest in the course
Essential Readings:
1.Mishra M.N. - Insurance Principle & Practice (Sultan Chand & Company Ltd., New Delhi)
2. Ganguly Anand - Insurance Management (New Age International Publishers, New Delhi)
3. Vaughan & Vaughan - Fundamentals of risk & Insurance (John Wiley & Sons, New York)
4. Srivastava D.C., Srivastava Shashank - Indian Insurance
5. Balachandran, General Insurance, Insurance Institute of India.
6. S. Balachandran, Karve, Palav, Life Insurance, Insurance Institute of India
7. M. Y. Khan, Indian Financial System, Tata McGraw-Hill.
8. Gupta, P. K, Insurance and Risk Management, Himalaya Publishing House
7. Insurance Theory and Pratice , Nalini Prava Tripathy & Prabir Pal,
Prentice – Hall of India , Pvt Ltd, New Delhi
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 100
58
COURSE TITLE- QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS
1 DSC 100-199 KU2DSCCOM110 4 60

Duration of
Internship
4 - 2 30 70 100 2
Course Description: Quantitative Techniques for Business Decisions is a foundational course

that provides students with a comprehensive understanding of quantitative techniques and their
applications in business. This course covers fundamental statistical methods such as correlation
and regression analysis, time series analysis and probability. This course will help the students
to analyse relationships between variables, identify trends over time and apply probability
theories to business decision-making.
Course Outcomes:
Learning
Domains
1 Understand and explain Quantitative Techniques in business U
2 Analyse relationships between variables using Correlation and An

Regression Analysis
3 Apply time series analysis techniques A
4 Understand Probability Theory and its application U, A
5 Apply quantitative techniques to solve business problems A
59

✓ ✓
CO 1
✓
CO 2 ✓
✓ ✓
CO 3
✓ ✓ ✓
CO 4
✓ ✓
CO 5
60
COURSE CONTENTS

Introduction to Quantitative Techniques and Correlation Analysis 12
1 Meaning and definition
2 Application and Limitations of Quantitative Techniques
I
3 Correlation Analysis: Meaning, Definition, Uses and Types of
Correlation
4 Methods of Studying Simple Correlation: Scatter Diagram, Karl
Pearson’s coefficient of correlation, Spearman’s Rank correlation
Regression Analysis 12
1 Meaning, Definition, Uses and Types of Regression
II
2 Relation between Correlation and Regression
3 Regression lines
4 Regression equations
Time Series Analysis 12
1 Meaning and Definition
2 Components of Time Series
III
3 Determination of Trend by the Methods of Semi Average, Moving
Average and Least Square
Probability 12
1 Introduction, Meaning, Definition and Important Terms
IV 2 Theorems of probability: Addition Theorem and Multiplication

Theorem
3 Bayes’ Theorem
➢ Directions: By blending theoretical knowledge with practical

V
skills, teachers can help students to develop a comprehensive
understanding of quantitative techniques in business contexts.
Essential Readings:
3. S. P. Gupta. Statistical Methods. Thirty third Revised Edition, Sultan Chand & Sons, 2006.
4. D. C. Sancheti, and V. K. Kapoor. Statistics (Theory, Methods & Application). Seventh Revised Edition,
Sultan Chand & Sons, 1999.
5. S.C. Gupta. Fundamentals of Statistics. Himalaya Pub. House, Bombay, 7th Revised Edition, 2011
Suggested Readings:
1. Quantitative Techniques for Managerial Decision making: Srivatsava U.K. &. Sharma, Wiley Eastern,
Revised Edition, 2011
2. Fundamental of Mathematical Statistics: S. C. Gupta &V.K. Kapoor, S. Chand& Sons, N. Delhi,
Revised Edition 2010
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 100
COURSE TITLE: FUNDAMENTALS OF ENTREPRENEURSHIP
Semester Course Course Course Code Credit Total

Type Level s Hours
2 MDC 100-199 KU2MDCCOM102 3 45

Duration
Practical/ of ESE
Internship (Hours)
3 - - 25 50 75 1 1/2
Course Description
Fundamentals of Entrepreneurship provide a comprehensive overview of the essential concepts and
practices in entrepreneurship. Covering key topics such as the characteristics and functions of entrepreneurs,
resource mobilization for startups. The course also explores various entrepreneurial sectors including women,
rural, agro, retail, and social entrepreneurship. Students will gain insights into startup procedures, financial
assistance schemes, and the development of entrepreneurial skills and mindset. This course equips students with
the knowledge and tools necessary for launching and managing successful business ventures.
COURSE OUTCOMES
Learning
CO Expected Outcome
Domains
No.
1 Comprehend the meaning, definition, and functions of an
entrepreneur, along with the qualities and types of entrepreneurs.
U
2 Understand the process of mobilizing resources and setting up a

startup, including government initiatives like PMMY and Kerala U
Start-Up Mission
3 Analyze the formation, features, and registration process of
MSMEs, and the importance and procedure of obtaining Udyog An
Aadhar.
4 Apply entrepreneurial concepts to various sectors such as women,
rural, agro, retail, and social entrepreneurship. A
5 Evaluate the factors motivating entrepreneurship and the obstacles E

faced in running an entrepreneurial venture.
6 Create a viable business plan addressing motivational factors and C

overcoming obstacles in entrepreneurship.
Remember (R), Understand (U), Apply (A), Analyse (An), Evaluate (E), Create (C)
CO 1 ✔ ✔
CO 2 ✔ ✔ ✔
CO 3 ✔ ✔ ✔
CO 4 ✔ ✔ ✔
CO 5 ✔ ✔
CO6 ✔ ✔
COURSE CONTENTS
Module Uni Content H

t rs
Introduction to Entrepreneurship 8
1 Introduction to Entrepreneurship- Entrepreneur –Meaning
and definition
I 2 Functions and Qualities of an Entrepreneur.
3 Types of Entrepreneurs.
4 Factors motivating entrepreneurship and obstacles in running
a venture.
Mobilizing resources for Start up 8
1 Mobilizing Resources for a Startup
II
2 Steps for Setting Up a Startup
3 Pradhan Mantri Mudra Yojana (PMMY), Kerala Start-Up

Mission
4 Special Financial Assistance for Women Entrepreneurs
Micro, Small and Medium Enterprises (MSME) 10

1 Meaning and Features of MSMEs
2 Steps Involved in the Formation of MSMEs
III
3 Registration Procedure for MSMEs
4 Udyog Aadhaar: Concept, Importance, and Procedure
Entrepreneurship in Different Sectors 10
1 Women Entrepreneurship-Need and importance. Problems of
women entrepreneurship
IV 2 Rural Entrepreneurship- Agro Entrepreneurship- Need and
scope
3 Retail Entrepreneurship
4 Social Entrepreneurship
❖ Presentations of vedeos of success stories of

V entrepreneurs in the worl , in the country and the regional.
❖ Conduct a short visit to District Industries Centre(DIC)
FYUGP “SUBJECT NAME”
Essential Readings:
1. Entrepreneurship: Theory, Process, and Practice by Donald F. Kuratko Publisher Cengage

Learning Publication Year 2019 (10th Edition).
2. Entrepreneurship by Robert D. Hirsch Michael P. Peters, and Dean A. ShepherPublisher

McGraw-Hill Education Publication Year 2020 (11th Edition).
3. The Lean Startup: How Today's Entrepreneurs Use Continuous Innovation to Create
Radically Successful Businesses by Eric Ries Publisher Crown Business Publication Year
2011.
4. Essentials of Entrepreneurship and Small Business Management by Norman M. Scarborough

Publisher Pearson Publication Year 2018 (9th Edition).
5. Entrepreneurial Development, S S Khanka S. Chand Publishing, 2006
Suggested Readings:
1. New Venture Creation Entrepreneurship for the 21st Century by Jeffry A. Timmons and
Stephen Spinelli Publisher McGraw-Hill Education Publication Year 2015 (10th
Edition)
2. Entrepreneurial Small Business by Jerome A. Katz and Richard P. GreenPublisher

McGraw-Hill Education Publication Year 2017 (5th Edition)
Website
1.https://www.ediindia.org/
2. https://startupmission.kerala.gov.in/pdfs/ecosystem2016.pdf
Assessment Rubrics:
a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
e) Field visit
Total 100
COURSE TITLE: STOCK MARKET OPERATIONS
2 MDC 100-199 KU2MDCCOM103 3 45

3 - - 25 50 100 1 1/2
Course Description:
Stock Market Operation is a fundamental course designed to provide students with a comprehensive
understanding of investment fundamentals, the functioning of capital markets, and the procedures
involved in trading securities. Through four modules, students will explore various aspects of
investment, market dynamics, and the technicalities of trading. By the end of this course, students will
be equipped with the knowledge and skills necessary to navigate the complexities of the stock market
and make efficient investment decisions.
Course Outcomes:

Domains
1 After studying this course, students will have a solid U
understanding of investment fundamentals.
2 After studying this course, students will be able to U
differentiate between primary and secondary market.
3 After studying this course, students will be able to understand U
different methods of issue of shares.
4 After studying this course, students will be able to understand A
the mechanisms of stock market activities
CO 1 ✔ ✔ 01
CO 2 ✔ ✔ ✔ ✔ 02
CO 3 ✔ ✔ ✔ ✔ 02
CO 4 ✔ ✔ ✔ ✔ 01
COURSE CONTENTS

Investment 8
1 Basics of investment
2 Types of investors
3 Speculation Vs Investment
I
4 Concept of risk and return
5 Capital Market- meaning – structure
6 Capital market instruments (Brief discussion only)
Capital Markets 9
1 Primary market -meaning- functions
2 Methods of public issue
3 Book building – meaning – procedure
II
4 Secondary market -meaning- functions
5 Market Participants: stock broker, investor, depositories, clearing
house, stock exchanges(Brief discussion only)
Stock Exchange 8
1 Stock exchange – meaning – role
2 Stock exchanges in India – BSE & NSE
III 3 Stock market indices in India ((briefly)
4 Procedure for buying and selling securities
Demat Trading 11
1 Demat Trading - Meaning of De-mat Account & Trading Account
2 Role of Depositories and Custodian of Securities in Demat Trading
IV 3 Procedure for Opening and operating DEMAT A/C
4 Online Trading (Investment) Procedure in Stock Exchanges; Buying
Order, Sell Order, Long and Short Positions, Bid and Ask Price,
Volume, Stop Loss.
5 Stock Brokers - Types and Functions
➢ Directions: Teachers can incorporate Seminar on investment

V Strategies, Discussions on fundamental and technical analysis,
Hands-on experience through virtual trading platforms.
Essential Readings:
➢ Prasanna Chandra ,Investment Analysis & Portfolio Management, Tata McGraw Hill
➢ Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing House
Pvt. Ltd.
➢ F C Sharma, Financial Market Operations, SBPD Publications, New Delhi.
➢ Inderpal Singh and Jaswinder Kaur, Security Market Operations, Kalyani Publishers,
Ludhiana.
Suggested Readings:
➢ P.S Bala Ram and T. Sri Lakshmi ,Stock Market Operations, Himalaya Publishing House
➢ Srajan Kumar Singh and Shivangee Sharma. Stock Market Operations. Orange Books
Publication.
Assessment Rubrics:

a) Test Paper- 1
b) Test Paper-2
c) Assignment
d) Seminar
Total 75
KU4INTCOM201: INTERNSHIP
All students should undergo Internship of 2-credits during the fourth semesters in a
firm, industry, organization or research institution. Internship can be for enhancing the
employability of the student or for developing the research aptitude. Internship can involve
hands-on training on a particular skill/ equipment/ software. It can be a short project on a
specific problem or area. Attending seminars or workshops related to an area of learning
or skill can be a component of Internship. A faculty member/ instructor of the respective
institution, where the student does the Internship, should be the supervisor of the Internship.
GUIDELINES FOR INTERNSHIP
The following guidelines are designed to ensure that the internship experience is both
structured and beneficial, contributing significantly to the student’s educational and
professional development in the field of Kannada media writing.
1. Students are required to engage in the Internship for a minimum of 60 hours.
2. Internships can be completed during summer vacations or other

official holidays, providing flexibility in fulfilling the hours required.
3. Internships can be conducted at any reputed business and industrial
organizations or professional educational institutions. Industrial Visits
can be included in the internship. An experience based comprehensive
report including photographs and analytical insights must be submitted
upon the completion.
4. Students must maintain a detailed personal logbook throughout their
internship. This logbook should chronologically document the internship
activities. All entries must be dated countersigned by the supervisor.
5. At the conclusion of the internship, both the logbook and a typed final
report must be submitted for assessment.
6. The location and organization where the internship is conducted must
receive prior approval from the Department Council at the college where
the student is enrolled inthe UG program.
PROJECT WORK GUIDELINES
PROJECT IN HONOURS PROGRAMME
1. Project of 8 credits having minimum of 75 page dissertation in A4 size,
13 point Nudi font with 1.5 line space.
2. The Project can be done in the same institution or any other higher
educational institution (HEI) or research centre/ training centre
3. A faculty member of the respective institution, where the student does
the Project, should be the supervisor of the Project, as per FYUGP
guidelines
4. The maximum intake of the department for Honours with Research

programme is fixed by the department based on the number of faculty
members eligible for project supervision, and other academic, research,
and infrastructural facilities available
5. During the Project the students should make regular and detailed entries
in to a personal log book through the period of investigation. The log
book will be a recordof the progress of the Project and the time spent
on the work, and it will be useful in writing the final report.
6. There should be minimum 240 hours of engagement from the student
in the Project work in Honors programme
7. The Project in Honors programme will be evaluated for 100 marks.
8. 30% of the weightage shall be given to CE and 70% shall be awarded by

the external examiner appointed by the University.
9. The various steps in project works are the following:
• Investigation on a problem in systematic way using appropriate

techniques.
• Necessary fieldwork and data collection
• Systematic recording of the work.
• Reporting the results with interpretation in a standard documented form.
• Presenting the results before the examiners.
KU8PRHCOM400 PROJECT IN HONOURS WITH RESEARCH

PROGRAMME
1. In Honours with Research programme, the student has to do a
mandatory Research Project of 12 credits instead of three Core Courses
in Major in semester 8.
2. Students who secure 75% marks and above cumulatively in the first six
semesters are eligible to get selected to Honors with Research stream in
the fourth year
3. The Project can be done in the same institution or any other higher
educational institution (HEI) or research centre/ training centre
4. The dissertation should minimum of 125 pages in A4 size, 13 point Nudi
font with 1.5line space.
5. A faculty member of the respective institution, where the student does
the Project, should be the supervisor of the Project, as per FYUGP
guidelines
6. The maximum intake of the department for Honours with Research

programme is fixed by the department based on the number of faculty
members eligible for project supervision, and other academic, research,
and infrastructural facilities available
7. During the Project the students should make regular and detailed entries
in to a personal log book through the period of investigation. The log
book will be a recordof the progress of the Project and the time spent
on the work, and it will be useful in writing the final report. All entries
should be dated. The Project supervisor should periodically examine
and countersign the log book.
8. There should be minimum 360 hours (24X15) of engagement from the
student in theProject work in Honors programme.
9. The Project in Honours with Research programme will be evaluated for 100 marks.
10. 30% of the weightage shall be given to CE and 70% shall be awarded by
the external examiner appointed by the University.
11. The various steps in project works are the following:
• Wide review of a topic.
• Investigation on a problem in systematic way using appropriate techniques.
• Necessary fieldwork and data collection
• Systematic recording of the work.
• Reporting the results with interpretation in a standard documented form.
• Presenting the results before the examiners.
COMPONENTS OF EVALUATION
COMPONENT MARKS
Continuous evaluation of project work
throughinterim presentations and reports by 30
the committee internally constituted by the
Department Council
End-semester viva-voce examination to be
conducted by the external examiner appointed 70
bythe university
TOTAL 100
IE
COMPONENT MARKS
Skill in doing project work 5
Interim Presentation and Viva-Voce 10
Punctuality and Log book 10
Originality of the work 5
TOTAL 30
ESE
COMPONENT MARKS
PROJECT: 40
Content and findings 10
Methodology 10
Presentation 10
Originality of the work 10
Viva Voce 30
TOTAL 70

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KANNUR UNIVERSITY

FOUR-YEAR UNDERGRADUATE PROGRAMME

(2024 ADMISSIONS ONWARDS)

Kannur University - Four-Year Undergraduate Programme: Backdrop and Context

The implementation of the Four-Year Undergraduate Programme (FYUGP) has been

VISION AND MISSION STATEMENTS

1. Dr. Majeesh T, Associate Professor, Department of

AD HOC COMMITTEE AND EXPERT MEMBERS:

PROGRAM OUTCOMES (POs)

PROGRAMME SPECIFIC OUTCOMES

KU3MDCCOM201 Event Management

Value Addition KU4VACCOM201 Consumer Rights and Protection*

2. For claiming specialization, opting of the four specified courses in electives is

DETAILS OF COURSES OFFERED

KU1DSCCOM102 Basics of Banking Minor 30 70 100 4 4

KU1DSCCOM104 Modern Marketing Minor 30 70 100 4 4

KU2DSCCOM105 Financial Accounting Major 30 70 100 4 4

KU2DSCCOM106 Modern Business Environment Minor 30 70 100 4 4

II KU2DSCCOM107 Fundamentals of Income Tax Minor 30 70 100 4 4

KU2DSCCOM108 Business Economics Minor 30 70 100 4 4

KU2DSCCOM109 Principles of Insurance Minor 30 70 100 4 4

III KU3DSCCOM202 Numerical Skills Minor 30 70 100 4 4

KU3DSCCOM203 Principles and Practices of GST Minor 30 70 100 4 4

KU5DSCCOM300 Human Resource Management Major 30 70 100 4 4

KU5DSCCOM301 Income Tax Theory and Practice I Major 30 70 100 4 4

KU5DSCCOM303 Company Law and Administration Major 30 70 100 4 4

KU5DSCCOM304 Logistics and Supply Chain Major 30 70 100 4 4

KU6DSCCOM306 Principles and Practices of Modern Major 30 70 100 4 4

VI KU6DSCCOM308 Auditing Principles and Practices Major 30 70 100 4 4

KU6DSCCOM309 Financial Markets and Services Major 30 70 100 4 4

KU7DSCCOM400 Business Research Methodology Major 30 70 100 4 4

KU7DSCCOM403 Behavioural Finance Major 30 70 100 4 4

KU7DSCCOM404 Advanced Corporate Accounting Major 30 70 100 4 4

KU7DSCCOM405 Global Taxation Practices Major 30 70 100 4 4

KU7DSCCOM406 Advanced Human Resource Major 30 70 100 4 4

KU7DSCCOM408 International Financial Management Major 30 70 100 4 4

KU7DSCCOM409 FINTECH Major 30 70 100 4 4

KU8DSCCOM410 Statistical Software for Business Major 30 70 100 4 4

2. DISCIPLINE SPECIFIC ELECTIVE COURSES

KU5DSECOM300 Concept and Evaluation of Co-operation 30 70 100 4 4

KU5DSECOM300 Strategic Financial Management 30 70 100 4 4

KU5DSECOM300 Computer Application in Business 30 70 100 4 4

KU5DSECOM300 Consumer Behaviour and Marketing 30 70 100 4 4

V – LOGISTICS AND SUPPLY CHAIN MANAGEMENT

COURSE CODE COURSE NAME WEEK

KU5DSECOM300 Basics of Logistics and Supply Chain 30 70 100 4 4

5. VALUE ADDITION COURSES

III KU3VACCOM200 Professional Ethics in Business 25 50 75 3 4

IV KU4VACCOM201 Consumer Rights and Protection 25 50 75 3 4

COURSE TITLE: MANAGEMENT THEORY AND PRACTICE

Semester Course Type Course Course Code Credits Total Hours

Learning Approach (Hours/ Week) Marks Distribution

Course Description: Management theory and practice is a foundational course which

3 Apply the management skills in decision making A

4 Develop strategic thinking and planning An

5 Improve adaptability and Innovation E

Mapping of Course Outcomes to PSO

Module Unit Content Hrs

3 Social audit and Management audit

Teacher Specific Module 12